id	sid	tid	token	lemma	pos
faba-97	1	1	120	120	NUM
faba-97	1	2	finance	finance	NOUN
faba-97	1	3	,	,	PUNCT
faba-97	1	4	accounting	accounting	NOUN
faba-97	1	5	and	and	CCONJ
faba-97	1	6	business	business	NOUN
faba-97	1	7	analysis	analysis	NOUN
faba-97	1	8	volume	volume	NOUN
faba-97	1	9	3	3	NUM
faba-97	1	10	issue	issue	NOUN
faba-97	1	11	2	2	NUM
faba-97	1	12	,	,	PUNCT
faba-97	1	13	2021	2021	NUM
faba-97	1	14	http://faba.bg	http://faba.bg	PROPN
faba-97	1	15	tax	tax	NOUN
faba-97	1	16	revenue	revenue	NOUN
faba-97	1	17	structure	structure	NOUN
faba-97	1	18	and	and	CCONJ
faba-97	1	19	its	its	PRON
faba-97	1	20	components	component	NOUN
faba-97	1	21	in	in	ADP
faba-97	1	22	bulgaria	bulgaria	PROPN
faba-97	1	23	:	:	PUNCT
faba-97	1	24	where	where	SCONJ
faba-97	1	25	does	do	AUX
faba-97	1	26	tax	tax	NOUN
faba-97	1	27	revenue	revenue	NOUN
faba-97	1	28	come	come	VERB
faba-97	1	29	from	from	ADP
faba-97	1	30	?	?	PUNCT
faba-97	2	1	diyana	diyana	PROPN
faba-97	2	2	metalova	metalova	PROPN
faba-97	3	1	*	*	PROPN
faba-97	3	2	,	,	PUNCT
faba-97	3	3	presiana	presiana	PROPN
faba-97	3	4	nenkova	nenkova	PROPN
faba-97	3	5	university	university	PROPN
faba-97	3	6	of	of	ADP
faba-97	3	7	national	national	ADJ
faba-97	3	8	and	and	CCONJ
faba-97	3	9	world	world	NOUN
faba-97	3	10	economy	economy	NOUN
faba-97	3	11	,	,	PUNCT
faba-97	3	12	bulgaria	bulgaria	PROPN
faba-97	3	13	info	info	NOUN
faba-97	3	14	articles	article	NOUN
faba-97	3	15	abstract	abstract	ADJ
faba-97	3	16	keywords	keyword	NOUN
faba-97	3	17	:	:	PUNCT
faba-97	3	18	tax	tax	NOUN
faba-97	3	19	,	,	PUNCT
faba-97	3	20	tax	tax	NOUN
faba-97	3	21	structure	structure	NOUN
faba-97	3	22	,	,	PUNCT
faba-97	3	23	tax	tax	NOUN
faba-97	3	24	burden	burden	NOUN
faba-97	3	25	,	,	PUNCT
faba-97	3	26	bulgaria	bulgaria	PROPN
faba-97	3	27	the	the	DET
faba-97	3	28	public	public	ADJ
faba-97	3	29	sector	sector	NOUN
faba-97	3	30	can	can	AUX
faba-97	3	31	raise	raise	VERB
faba-97	3	32	the	the	DET
faba-97	3	33	resources	resource	NOUN
faba-97	3	34	needed	need	VERB
faba-97	3	35	in	in	ADP
faba-97	3	36	order	order	NOUN
faba-97	3	37	to	to	PART
faba-97	3	38	provide	provide	VERB
faba-97	3	39	public	public	ADJ
faba-97	3	40	services	service	NOUN
faba-97	3	41	through	through	ADP
faba-97	3	42	a	a	DET
faba-97	3	43	mix	mix	NOUN
faba-97	3	44	of	of	ADP
faba-97	3	45	taxes	taxis	NOUN
faba-97	3	46	levied	levy	VERB
faba-97	3	47	on	on	ADP
faba-97	3	48	individual	individual	ADJ
faba-97	3	49	and	and	CCONJ
faba-97	3	50	corporate	corporate	ADJ
faba-97	3	51	incomes	income	NOUN
faba-97	3	52	,	,	PUNCT
faba-97	3	53	consumption	consumption	NOUN
faba-97	3	54	taxes	taxis	NOUN
faba-97	3	55	,	,	PUNCT
faba-97	3	56	social	social	ADJ
faba-97	3	57	insurance	insurance	NOUN
faba-97	3	58	contributions	contribution	NOUN
faba-97	3	59	and	and	CCONJ
faba-97	3	60	wealth	wealth	NOUN
faba-97	3	61	taxes	taxis	NOUN
faba-97	3	62	.	.	PUNCT
faba-97	4	1	the	the	DET
faba-97	4	2	mix	mix	NOUN
faba-97	4	3	of	of	ADP
faba-97	4	4	taxes	taxis	NOUN
faba-97	4	5	on	on	ADP
faba-97	4	6	which	which	PRON
faba-97	4	7	a	a	DET
faba-97	4	8	country	country	NOUN
faba-97	4	9	relies	rely	VERB
faba-97	4	10	could	could	AUX
faba-97	4	11	differ	differ	VERB
faba-97	4	12	significantly	significantly	ADV
faba-97	4	13	,	,	PUNCT
faba-97	4	14	while	while	SCONJ
faba-97	4	15	it	it	PRON
faba-97	4	16	should	should	AUX
faba-97	4	17	also	also	ADV
faba-97	4	18	be	be	AUX
faba-97	4	19	noted	note	VERB
faba-97	4	20	that	that	SCONJ
faba-97	4	21	the	the	DET
faba-97	4	22	manner	manner	NOUN
faba-97	4	23	in	in	ADP
faba-97	4	24	which	which	PRON
faba-97	4	25	a	a	DET
faba-97	4	26	tax	tax	NOUN
faba-97	4	27	system	system	NOUN
faba-97	4	28	is	be	AUX
faba-97	4	29	structured	structure	VERB
faba-97	4	30	is	be	AUX
faba-97	4	31	one	one	NUM
faba-97	4	32	of	of	ADP
faba-97	4	33	the	the	DET
faba-97	4	34	factors	factor	NOUN
faba-97	4	35	defining	define	VERB
faba-97	4	36	the	the	DET
faba-97	4	37	impact	impact	NOUN
faba-97	4	38	of	of	ADP
faba-97	4	39	taxation	taxation	NOUN
faba-97	4	40	on	on	ADP
faba-97	4	41	the	the	DET
faba-97	4	42	growth	growth	NOUN
faba-97	4	43	of	of	ADP
faba-97	4	44	an	an	DET
faba-97	4	45	economy	economy	NOUN
faba-97	4	46	and	and	CCONJ
faba-97	4	47	the	the	DET
faba-97	4	48	redistribution	redistribution	NOUN
faba-97	4	49	of	of	ADP
faba-97	4	50	income	income	NOUN
faba-97	4	51	in	in	ADP
faba-97	4	52	society	society	NOUN
faba-97	4	53	.	.	PUNCT
faba-97	5	1	in	in	ADP
faba-97	5	2	this	this	DET
faba-97	5	3	respect	respect	NOUN
faba-97	5	4	,	,	PUNCT
faba-97	5	5	the	the	DET
faba-97	5	6	tax	tax	NOUN
faba-97	5	7	system	system	NOUN
faba-97	5	8	design	design	NOUN
faba-97	5	9	as	as	ADP
faba-97	5	10	a	a	DET
faba-97	5	11	mix	mix	NOUN
faba-97	5	12	of	of	ADP
faba-97	5	13	the	the	DET
faba-97	5	14	taxes	taxis	NOUN
faba-97	5	15	levied	levy	VERB
faba-97	5	16	and	and	CCONJ
faba-97	5	17	their	their	PRON
faba-97	5	18	organisation	organisation	NOUN
faba-97	5	19	poses	pose	VERB
faba-97	5	20	a	a	DET
faba-97	5	21	major	major	ADJ
faba-97	5	22	challenge	challenge	NOUN
faba-97	5	23	.	.	PUNCT
faba-97	6	1	the	the	DET
faba-97	6	2	purpose	purpose	NOUN
faba-97	6	3	of	of	ADP
faba-97	6	4	the	the	DET
faba-97	6	5	current	current	ADJ
faba-97	6	6	study	study	NOUN
faba-97	6	7	is	be	AUX
faba-97	6	8	to	to	PART
faba-97	6	9	offer	offer	VERB
faba-97	6	10	an	an	DET
faba-97	6	11	overview	overview	NOUN
faba-97	6	12	of	of	ADP
faba-97	6	13	bulgaria	bulgaria	PROPN
faba-97	6	14	’s	’s	PART
faba-97	6	15	tax	tax	NOUN
faba-97	6	16	structure	structure	NOUN
faba-97	6	17	and	and	CCONJ
faba-97	6	18	the	the	DET
faba-97	6	19	dynamics	dynamic	NOUN
faba-97	6	20	of	of	ADP
faba-97	6	21	its	its	PRON
faba-97	6	22	components	component	NOUN
faba-97	6	23	since	since	SCONJ
faba-97	6	24	the	the	DET
faba-97	6	25	country	country	NOUN
faba-97	6	26	joined	join	VERB
faba-97	6	27	the	the	DET
faba-97	6	28	eu	eu	PROPN
faba-97	6	29	in	in	ADP
faba-97	6	30	2007	2007	NUM
faba-97	6	31	.	.	PUNCT
faba-97	7	1	the	the	DET
faba-97	7	2	paper	paper	NOUN
faba-97	7	3	presents	present	VERB
faba-97	7	4	the	the	DET
faba-97	7	5	sources	source	NOUN
faba-97	7	6	of	of	ADP
faba-97	7	7	tax	tax	NOUN
faba-97	7	8	revenue	revenue	NOUN
faba-97	7	9	in	in	ADP
faba-97	7	10	bulgaria	bulgaria	PROPN
faba-97	7	11	in	in	ADP
faba-97	7	12	the	the	DET
faba-97	7	13	period	period	NOUN
faba-97	7	14	2007	2007	NUM
faba-97	7	15	-	-	SYM
faba-97	7	16	2020	2020	NUM
faba-97	7	17	,	,	PUNCT
faba-97	7	18	describes	describe	VERB
faba-97	7	19	the	the	DET
faba-97	7	20	main	main	ADJ
faba-97	7	21	features	feature	NOUN
faba-97	7	22	of	of	ADP
faba-97	7	23	the	the	DET
faba-97	7	24	tax	tax	NOUN
faba-97	7	25	system	system	NOUN
faba-97	7	26	and	and	CCONJ
faba-97	7	27	analyses	analyse	VERB
faba-97	7	28	the	the	DET
faba-97	7	29	size	size	NOUN
faba-97	7	30	and	and	CCONJ
faba-97	7	31	structure	structure	NOUN
faba-97	7	32	of	of	ADP
faba-97	7	33	tax	tax	NOUN
faba-97	7	34	burden	burden	NOUN
faba-97	7	35	in	in	ADP
faba-97	7	36	order	order	NOUN
faba-97	7	37	to	to	PART
faba-97	7	38	highlight	highlight	VERB
faba-97	7	39	the	the	DET
faba-97	7	40	challenges	challenge	NOUN
faba-97	7	41	in	in	ADP
faba-97	7	42	front	front	NOUN
faba-97	7	43	of	of	ADP
faba-97	7	44	the	the	DET
faba-97	7	45	tax	tax	NOUN
faba-97	7	46	policy	policy	NOUN
faba-97	7	47	.	.	PUNCT
faba-97	8	1	*	*	PUNCT
faba-97	8	2	address	address	NOUN
faba-97	8	3	correspondence	correspondence	NOUN
faba-97	8	4	:	:	PUNCT
faba-97	9	1	e	e	X
faba-97	9	2	-	-	NOUN
faba-97	9	3	mail	mail	NOUN
faba-97	9	4	:	:	PUNCT
faba-97	9	5	pnenkova@unwe.bg	pnenkova@unwe.bg	PROPN
faba-97	9	6	finance	finance	NOUN
faba-97	9	7	,	,	PUNCT
faba-97	9	8	accounting	accounting	NOUN
faba-97	9	9	and	and	CCONJ
faba-97	9	10	business	business	NOUN
faba-97	9	11	analysis	analysis	NOUN
faba-97	9	12	3	3	NUM
faba-97	9	13	(	(	PUNCT
faba-97	9	14	2	2	NUM
faba-97	9	15	)	)	PUNCT
faba-97	9	16	2021	2021	NUM
faba-97	9	17	121	121	NUM
faba-97	9	18	introduction	introduction	NOUN
faba-97	9	19	a	a	DET
faba-97	9	20	contemporary	contemporary	ADJ
faba-97	9	21	tax	tax	NOUN
faba-97	9	22	policy	policy	NOUN
faba-97	9	23	is	be	AUX
faba-97	9	24	expected	expect	VERB
faba-97	9	25	primarily	primarily	ADV
faba-97	9	26	to	to	PART
faba-97	9	27	achieve	achieve	VERB
faba-97	9	28	its	its	PRON
faba-97	9	29	goals	goal	NOUN
faba-97	9	30	in	in	ADP
faba-97	9	31	terms	term	NOUN
faba-97	9	32	of	of	ADP
faba-97	9	33	efficiency	efficiency	NOUN
faba-97	9	34	and	and	CCONJ
faba-97	9	35	minimum	minimum	NOUN
faba-97	9	36	harms	harm	NOUN
faba-97	9	37	to	to	ADP
faba-97	9	38	economic	economic	ADJ
faba-97	9	39	growth	growth	NOUN
faba-97	9	40	,	,	PUNCT
faba-97	9	41	and	and	CCONJ
faba-97	9	42	fairness	fairness	NOUN
faba-97	9	43	on	on	ADP
faba-97	9	44	the	the	DET
faba-97	9	45	other	other	ADJ
faba-97	9	46	hand	hand	NOUN
faba-97	9	47	.	.	PUNCT
faba-97	10	1	as	as	SCONJ
faba-97	10	2	those	those	DET
faba-97	10	3	goals	goal	NOUN
faba-97	10	4	are	be	AUX
faba-97	10	5	often	often	ADV
faba-97	10	6	contradicting	contradict	VERB
faba-97	10	7	,	,	PUNCT
faba-97	10	8	the	the	DET
faba-97	10	9	tax	tax	NOUN
faba-97	10	10	system	system	NOUN
faba-97	10	11	design	design	NOUN
faba-97	10	12	as	as	ADP
faba-97	10	13	a	a	DET
faba-97	10	14	mix	mix	NOUN
faba-97	10	15	of	of	ADP
faba-97	10	16	the	the	DET
faba-97	10	17	taxes	taxis	NOUN
faba-97	10	18	levied	levy	VERB
faba-97	10	19	and	and	CCONJ
faba-97	10	20	their	their	PRON
faba-97	10	21	organisation	organisation	NOUN
faba-97	10	22	poses	pose	VERB
faba-97	10	23	a	a	DET
faba-97	10	24	major	major	ADJ
faba-97	10	25	challenge	challenge	NOUN
faba-97	10	26	.	.	PUNCT
faba-97	11	1	the	the	DET
faba-97	11	2	public	public	ADJ
faba-97	11	3	sector	sector	NOUN
faba-97	11	4	can	can	AUX
faba-97	11	5	raise	raise	VERB
faba-97	11	6	the	the	DET
faba-97	11	7	resources	resource	NOUN
faba-97	11	8	needed	need	VERB
faba-97	11	9	in	in	ADP
faba-97	11	10	order	order	NOUN
faba-97	11	11	to	to	PART
faba-97	11	12	provide	provide	VERB
faba-97	11	13	public	public	ADJ
faba-97	11	14	services	service	NOUN
faba-97	11	15	through	through	ADP
faba-97	11	16	a	a	DET
faba-97	11	17	mix	mix	NOUN
faba-97	11	18	of	of	ADP
faba-97	11	19	taxes	taxis	NOUN
faba-97	11	20	levied	levy	VERB
faba-97	11	21	on	on	ADP
faba-97	11	22	individual	individual	ADJ
faba-97	11	23	and	and	CCONJ
faba-97	11	24	corporate	corporate	ADJ
faba-97	11	25	incomes	income	NOUN
faba-97	11	26	,	,	PUNCT
faba-97	11	27	consumption	consumption	NOUN
faba-97	11	28	taxes	taxis	NOUN
faba-97	11	29	,	,	PUNCT
faba-97	11	30	social	social	ADJ
faba-97	11	31	insurance	insurance	NOUN
faba-97	11	32	contributions	contribution	NOUN
faba-97	11	33	and	and	CCONJ
faba-97	11	34	wealth	wealth	NOUN
faba-97	11	35	taxes	taxis	NOUN
faba-97	11	36	.	.	PUNCT
faba-97	12	1	the	the	DET
faba-97	12	2	mix	mix	NOUN
faba-97	12	3	of	of	ADP
faba-97	12	4	taxes	taxis	NOUN
faba-97	12	5	on	on	ADP
faba-97	12	6	which	which	PRON
faba-97	12	7	a	a	DET
faba-97	12	8	country	country	NOUN
faba-97	12	9	relies	rely	VERB
faba-97	12	10	could	could	AUX
faba-97	12	11	differ	differ	VERB
faba-97	12	12	significantly	significantly	ADV
faba-97	12	13	,	,	PUNCT
faba-97	12	14	while	while	SCONJ
faba-97	12	15	it	it	PRON
faba-97	12	16	should	should	AUX
faba-97	12	17	also	also	ADV
faba-97	12	18	be	be	AUX
faba-97	12	19	noted	note	VERB
faba-97	12	20	that	that	SCONJ
faba-97	12	21	the	the	DET
faba-97	12	22	manner	manner	NOUN
faba-97	12	23	in	in	ADP
faba-97	12	24	which	which	PRON
faba-97	12	25	a	a	DET
faba-97	12	26	tax	tax	NOUN
faba-97	12	27	system	system	NOUN
faba-97	12	28	is	be	AUX
faba-97	12	29	structured	structure	VERB
faba-97	12	30	is	be	AUX
faba-97	12	31	one	one	NUM
faba-97	12	32	of	of	ADP
faba-97	12	33	the	the	DET
faba-97	12	34	factors	factor	NOUN
faba-97	12	35	defining	define	VERB
faba-97	12	36	its	its	PRON
faba-97	12	37	impact	impact	NOUN
faba-97	12	38	on	on	ADP
faba-97	12	39	the	the	DET
faba-97	12	40	growth	growth	NOUN
faba-97	12	41	of	of	ADP
faba-97	12	42	an	an	DET
faba-97	12	43	economy	economy	NOUN
faba-97	12	44	and	and	CCONJ
faba-97	12	45	the	the	DET
faba-97	12	46	redistribution	redistribution	NOUN
faba-97	12	47	of	of	ADP
faba-97	12	48	income	income	NOUN
faba-97	12	49	in	in	ADP
faba-97	12	50	society	society	NOUN
faba-97	12	51	.	.	PUNCT
faba-97	13	1	the	the	DET
faba-97	13	2	ratio	ratio	NOUN
faba-97	13	3	between	between	ADP
faba-97	13	4	direct	direct	ADJ
faba-97	13	5	and	and	CCONJ
faba-97	13	6	indirect	indirect	ADJ
faba-97	13	7	taxes	taxis	NOUN
faba-97	13	8	is	be	AUX
faba-97	13	9	one	one	NUM
faba-97	13	10	of	of	ADP
faba-97	13	11	the	the	DET
faba-97	13	12	key	key	ADJ
faba-97	13	13	features	feature	NOUN
faba-97	13	14	characterising	characterise	VERB
faba-97	13	15	a	a	DET
faba-97	13	16	tax	tax	NOUN
faba-97	13	17	structure	structure	NOUN
faba-97	13	18	.	.	PUNCT
faba-97	14	1	the	the	DET
faba-97	14	2	impact	impact	NOUN
faba-97	14	3	of	of	ADP
faba-97	14	4	a	a	DET
faba-97	14	5	pursued	pursue	VERB
faba-97	14	6	tax	tax	NOUN
faba-97	14	7	policy	policy	NOUN
faba-97	14	8	,	,	PUNCT
faba-97	14	9	in	in	ADP
faba-97	14	10	terms	term	NOUN
faba-97	14	11	of	of	ADP
faba-97	14	12	tax	tax	NOUN
faba-97	14	13	burden	burden	NOUN
faba-97	14	14	and	and	CCONJ
faba-97	14	15	a	a	DET
faba-97	14	16	mix	mix	NOUN
faba-97	14	17	of	of	ADP
faba-97	14	18	the	the	DET
faba-97	14	19	taxes	taxis	NOUN
faba-97	14	20	levied	levy	VERB
faba-97	14	21	,	,	PUNCT
faba-97	14	22	on	on	ADP
faba-97	14	23	the	the	DET
faba-97	14	24	capacity	capacity	NOUN
faba-97	14	25	to	to	PART
faba-97	14	26	generate	generate	VERB
faba-97	14	27	economic	economic	ADJ
faba-97	14	28	growth	growth	NOUN
faba-97	14	29	is	be	AUX
faba-97	14	30	widely	widely	ADV
faba-97	14	31	researched	research	VERB
faba-97	14	32	in	in	ADP
faba-97	14	33	literature	literature	NOUN
faba-97	14	34	.	.	PUNCT
faba-97	15	1	a	a	DET
faba-97	15	2	number	number	NOUN
faba-97	15	3	of	of	ADP
faba-97	15	4	economic	economic	ADJ
faba-97	15	5	analyses	analysis	NOUN
faba-97	15	6	agree	agree	VERB
faba-97	15	7	that	that	SCONJ
faba-97	15	8	direct	direct	ADJ
faba-97	15	9	income	income	NOUN
faba-97	15	10	taxation	taxation	NOUN
faba-97	15	11	has	have	VERB
faba-97	15	12	a	a	DET
faba-97	15	13	more	more	ADV
faba-97	15	14	negative	negative	ADJ
faba-97	15	15	impact	impact	NOUN
faba-97	15	16	on	on	ADP
faba-97	15	17	the	the	DET
faba-97	15	18	economic	economic	ADJ
faba-97	15	19	growth	growth	NOUN
faba-97	15	20	(	(	PUNCT
faba-97	15	21	kneller	kneller	NOUN
faba-97	15	22	,	,	PUNCT
faba-97	15	23	bleaney	bleaney	NOUN
faba-97	15	24	and	and	CCONJ
faba-97	15	25	gemmell	gemmell	PROPN
faba-97	15	26	,	,	PUNCT
faba-97	15	27	1999	1999	NUM
faba-97	15	28	;	;	PUNCT
faba-97	15	29	arnold	arnold	PROPN
faba-97	15	30	et	et	PROPN
faba-97	15	31	al	al	PROPN
faba-97	15	32	.	.	PROPN
faba-97	15	33	,	,	PUNCT
faba-97	15	34	2011	2011	NUM
faba-97	15	35	;	;	PUNCT
faba-97	15	36	acosta	acosta	PROPN
faba-97	15	37	-	-	PUNCT
faba-97	15	38	ormaechea	ormaechea	PROPN
faba-97	15	39	and	and	CCONJ
faba-97	15	40	yoo	yoo	PROPN
faba-97	15	41	,	,	PUNCT
faba-97	15	42	2012	2012	NUM
faba-97	15	43	)	)	PUNCT
faba-97	15	44	and	and	CCONJ
faba-97	15	45	in	in	ADP
faba-97	15	46	this	this	DET
faba-97	15	47	regard	regard	NOUN
faba-97	15	48	,	,	PUNCT
faba-97	15	49	the	the	DET
faba-97	15	50	tax	tax	NOUN
faba-97	15	51	policy	policy	NOUN
faba-97	15	52	should	should	AUX
faba-97	15	53	aim	aim	VERB
faba-97	15	54	to	to	PART
faba-97	15	55	restructure	restructure	VERB
faba-97	15	56	the	the	DET
faba-97	15	57	tax	tax	NOUN
faba-97	15	58	system	system	NOUN
faba-97	15	59	in	in	ADP
faba-97	15	60	a	a	DET
faba-97	15	61	way	way	NOUN
faba-97	15	62	that	that	PRON
faba-97	15	63	would	would	AUX
faba-97	15	64	increase	increase	VERB
faba-97	15	65	the	the	DET
faba-97	15	66	burden	burden	NOUN
faba-97	15	67	of	of	ADP
faba-97	15	68	those	those	DET
faba-97	15	69	taxes	taxis	NOUN
faba-97	15	70	that	that	PRON
faba-97	15	71	cause	cause	VERB
faba-97	15	72	the	the	DET
faba-97	15	73	least	least	ADJ
faba-97	15	74	distortion	distortion	NOUN
faba-97	15	75	in	in	ADP
faba-97	15	76	the	the	DET
faba-97	15	77	economy	economy	NOUN
faba-97	15	78	such	such	ADJ
faba-97	15	79	as	as	ADP
faba-97	15	80	property	property	NOUN
faba-97	15	81	and	and	CCONJ
faba-97	15	82	consumption	consumption	NOUN
faba-97	15	83	taxes	taxis	NOUN
faba-97	15	84	.	.	PUNCT
faba-97	16	1	on	on	ADP
faba-97	16	2	the	the	DET
faba-97	16	3	other	other	ADJ
faba-97	16	4	hand	hand	NOUN
faba-97	16	5	,	,	PUNCT
faba-97	16	6	taxes	taxis	NOUN
faba-97	16	7	are	be	AUX
faba-97	16	8	one	one	NUM
faba-97	16	9	of	of	ADP
faba-97	16	10	the	the	DET
faba-97	16	11	main	main	ADJ
faba-97	16	12	policy	policy	NOUN
faba-97	16	13	instruments	instrument	NOUN
faba-97	16	14	used	use	VERB
faba-97	16	15	for	for	ADP
faba-97	16	16	redistribution	redistribution	NOUN
faba-97	16	17	in	in	ADP
faba-97	16	18	order	order	NOUN
faba-97	16	19	to	to	PART
faba-97	16	20	achieve	achieve	VERB
faba-97	16	21	a	a	DET
faba-97	16	22	socially	socially	ADV
faba-97	16	23	desired	desire	VERB
faba-97	16	24	distribution	distribution	NOUN
faba-97	16	25	of	of	ADP
faba-97	16	26	income	income	NOUN
faba-97	16	27	.	.	PUNCT
faba-97	17	1	the	the	DET
faba-97	17	2	extent	extent	NOUN
faba-97	17	3	to	to	PART
faba-97	17	4	which	which	PRON
faba-97	17	5	the	the	DET
faba-97	17	6	income	income	NOUN
faba-97	17	7	gap	gap	NOUN
faba-97	17	8	between	between	ADP
faba-97	17	9	the	the	DET
faba-97	17	10	rich	rich	ADJ
faba-97	17	11	and	and	CCONJ
faba-97	17	12	the	the	DET
faba-97	17	13	poor	poor	ADJ
faba-97	17	14	is	be	AUX
faba-97	17	15	being	be	AUX
faba-97	17	16	narrowed	narrow	VERB
faba-97	17	17	depends	depend	VERB
faba-97	17	18	mainly	mainly	ADV
faba-97	17	19	on	on	ADP
faba-97	17	20	the	the	DET
faba-97	17	21	progressivity	progressivity	NOUN
faba-97	17	22	of	of	ADP
faba-97	17	23	personal	personal	ADJ
faba-97	17	24	income	income	NOUN
faba-97	17	25	taxes	taxis	NOUN
faba-97	17	26	that	that	PRON
faba-97	17	27	attack	attack	VERB
faba-97	17	28	directly	directly	ADV
faba-97	17	29	income	income	NOUN
faba-97	17	30	inequality	inequality	NOUN
faba-97	17	31	.	.	PUNCT
faba-97	18	1	the	the	DET
faba-97	18	2	higher	high	ADJ
faba-97	18	3	burden	burden	NOUN
faba-97	18	4	of	of	ADP
faba-97	18	5	indirect	indirect	ADJ
faba-97	18	6	taxes	taxis	NOUN
faba-97	18	7	implies	imply	VERB
faba-97	18	8	a	a	DET
faba-97	18	9	weakening	weakening	NOUN
faba-97	18	10	of	of	ADP
faba-97	18	11	the	the	DET
faba-97	18	12	tax	tax	NOUN
faba-97	18	13	system	system	NOUN
faba-97	18	14	's	's	PART
faba-97	18	15	ability	ability	NOUN
faba-97	18	16	to	to	PART
faba-97	18	17	reduce	reduce	VERB
faba-97	18	18	income	income	NOUN
faba-97	18	19	inequalities	inequality	NOUN
faba-97	18	20	thus	thus	ADV
faba-97	18	21	presenting	present	VERB
faba-97	18	22	a	a	DET
faba-97	18	23	compromise	compromise	NOUN
faba-97	18	24	between	between	ADP
faba-97	18	25	economic	economic	ADJ
faba-97	18	26	efficiency	efficiency	NOUN
faba-97	18	27	and	and	CCONJ
faba-97	18	28	social	social	ADJ
faba-97	18	29	justice	justice	NOUN
faba-97	18	30	.	.	PUNCT
faba-97	19	1	the	the	DET
faba-97	19	2	purpose	purpose	NOUN
faba-97	19	3	of	of	ADP
faba-97	19	4	this	this	DET
faba-97	19	5	paper	paper	NOUN
faba-97	19	6	is	be	AUX
faba-97	19	7	to	to	PART
faba-97	19	8	analyse	analyse	VERB
faba-97	19	9	the	the	DET
faba-97	19	10	size	size	NOUN
faba-97	19	11	and	and	CCONJ
faba-97	19	12	structure	structure	NOUN
faba-97	19	13	of	of	ADP
faba-97	19	14	tax	tax	NOUN
faba-97	19	15	burden	burden	NOUN
faba-97	19	16	in	in	ADP
faba-97	19	17	bulgaria	bulgaria	PROPN
faba-97	19	18	and	and	CCONJ
faba-97	19	19	the	the	DET
faba-97	19	20	changes	change	NOUN
faba-97	19	21	that	that	PRON
faba-97	19	22	have	have	AUX
faba-97	19	23	occurred	occur	VERB
faba-97	19	24	over	over	ADP
faba-97	19	25	the	the	DET
faba-97	19	26	past	past	ADJ
faba-97	19	27	14	14	NUM
faba-97	19	28	years	year	NOUN
faba-97	19	29	.	.	PUNCT
faba-97	20	1	the	the	DET
faba-97	20	2	scope	scope	NOUN
faba-97	20	3	of	of	ADP
faba-97	20	4	the	the	DET
faba-97	20	5	study	study	NOUN
faba-97	20	6	is	be	AUX
faba-97	20	7	bulgaria	bulgaria	PROPN
faba-97	20	8	's	's	PART
faba-97	20	9	tax	tax	NOUN
faba-97	20	10	structure	structure	NOUN
faba-97	20	11	,	,	PUNCT
faba-97	20	12	its	its	PRON
faba-97	20	13	main	main	ADJ
faba-97	20	14	features	feature	NOUN
faba-97	20	15	and	and	CCONJ
faba-97	20	16	components	component	NOUN
faba-97	20	17	during	during	ADP
faba-97	20	18	the	the	DET
faba-97	20	19	period	period	NOUN
faba-97	20	20	2007	2007	NUM
faba-97	20	21	-	-	SYM
faba-97	20	22	2020	2020	NUM
faba-97	20	23	.	.	PUNCT
faba-97	21	1	this	this	DET
faba-97	21	2	analysis	analysis	NOUN
faba-97	21	3	focuses	focus	VERB
faba-97	21	4	,	,	PUNCT
faba-97	21	5	inter	inter	ADJ
faba-97	21	6	alia	alia	NOUN
faba-97	21	7	,	,	PUNCT
faba-97	21	8	on	on	ADP
faba-97	21	9	the	the	DET
faba-97	21	10	impact	impact	NOUN
faba-97	21	11	of	of	ADP
faba-97	21	12	the	the	DET
faba-97	21	13	covid-19	covid-19	PROPN
faba-97	21	14	pandemic	pandemic	NOUN
faba-97	21	15	on	on	ADP
faba-97	21	16	tax	tax	NOUN
faba-97	21	17	revenue	revenue	NOUN
faba-97	21	18	and	and	CCONJ
faba-97	21	19	tax	tax	NOUN
faba-97	21	20	structure	structure	NOUN
faba-97	21	21	.	.	PUNCT
faba-97	22	1	the	the	DET
faba-97	22	2	paper	paper	NOUN
faba-97	22	3	is	be	AUX
faba-97	22	4	organised	organise	VERB
faba-97	22	5	into	into	ADP
faba-97	22	6	three	three	NUM
faba-97	22	7	sections	section	NOUN
faba-97	22	8	.	.	PUNCT
faba-97	23	1	section	section	NOUN
faba-97	23	2	1	1	NUM
faba-97	23	3	deals	deal	NOUN
faba-97	23	4	with	with	ADP
faba-97	23	5	the	the	DET
faba-97	23	6	relative	relative	ADJ
faba-97	23	7	significance	significance	NOUN
faba-97	23	8	of	of	ADP
faba-97	23	9	taxes	taxis	NOUN
faba-97	23	10	in	in	ADP
faba-97	23	11	forming	form	VERB
faba-97	23	12	the	the	DET
faba-97	23	13	revenue	revenue	NOUN
faba-97	23	14	side	side	NOUN
faba-97	23	15	of	of	ADP
faba-97	23	16	the	the	DET
faba-97	23	17	budget	budget	NOUN
faba-97	23	18	and	and	CCONJ
faba-97	23	19	the	the	DET
faba-97	23	20	changes	change	NOUN
faba-97	23	21	in	in	ADP
faba-97	23	22	the	the	DET
faba-97	23	23	tax	tax	NOUN
faba-97	23	24	burden	burden	NOUN
faba-97	23	25	over	over	ADP
faba-97	23	26	the	the	DET
faba-97	23	27	period	period	NOUN
faba-97	23	28	of	of	ADP
faba-97	23	29	examination	examination	NOUN
faba-97	23	30	.	.	PUNCT
faba-97	24	1	it	it	PRON
faba-97	24	2	offers	offer	VERB
faba-97	24	3	a	a	DET
faba-97	24	4	comparative	comparative	ADJ
faba-97	24	5	analysis	analysis	NOUN
faba-97	24	6	vis	vis	X
faba-97	24	7	-	-	PUNCT
faba-97	24	8	a	a	X
faba-97	24	9	-	-	PUNCT
faba-97	24	10	vis	vis	X
faba-97	24	11	with	with	ADP
faba-97	24	12	other	other	ADJ
faba-97	24	13	european	european	ADJ
faba-97	24	14	countries	country	NOUN
faba-97	24	15	.	.	PUNCT
faba-97	25	1	section	section	NOUN
faba-97	25	2	2	2	NUM
faba-97	25	3	presents	present	VERB
faba-97	25	4	the	the	DET
faba-97	25	5	structure	structure	NOUN
faba-97	25	6	of	of	ADP
faba-97	25	7	tax	tax	NOUN
faba-97	25	8	revenues	revenue	NOUN
faba-97	25	9	and	and	CCONJ
faba-97	25	10	tracks	track	VERB
faba-97	25	11	the	the	DET
faba-97	25	12	dynamics	dynamic	NOUN
faba-97	25	13	of	of	ADP
faba-97	25	14	tax	tax	NOUN
faba-97	25	15	revenues	revenue	NOUN
faba-97	25	16	from	from	ADP
faba-97	25	17	the	the	DET
faba-97	25	18	various	various	ADJ
faba-97	25	19	taxes	taxis	NOUN
faba-97	25	20	in	in	ADP
faba-97	25	21	gdp	gdp	NOUN
faba-97	25	22	terms	term	NOUN
faba-97	25	23	.	.	PUNCT
faba-97	26	1	section	section	NOUN
faba-97	26	2	3	3	NUM
faba-97	26	3	deals	deal	NOUN
faba-97	26	4	with	with	ADP
faba-97	26	5	the	the	DET
faba-97	26	6	vertical	vertical	ADJ
faba-97	26	7	tax	tax	NOUN
faba-97	26	8	structure	structure	NOUN
faba-97	26	9	and	and	CCONJ
faba-97	26	10	the	the	DET
faba-97	26	11	changes	change	NOUN
faba-97	26	12	that	that	PRON
faba-97	26	13	have	have	AUX
faba-97	26	14	occurred	occur	VERB
faba-97	26	15	in	in	ADP
faba-97	26	16	it	it	PRON
faba-97	26	17	over	over	ADP
faba-97	26	18	the	the	DET
faba-97	26	19	past	past	ADJ
faba-97	26	20	14	14	NUM
faba-97	26	21	years	year	NOUN
faba-97	26	22	.	.	PUNCT
faba-97	27	1	tax	tax	NOUN
faba-97	27	2	burden	burden	NOUN
faba-97	27	3	trends	trend	NOUN
faba-97	27	4	in	in	ADP
faba-97	27	5	bulgaria	bulgaria	PROPN
faba-97	27	6	and	and	CCONJ
faba-97	27	7	in	in	ADP
faba-97	27	8	the	the	DET
faba-97	27	9	eu	eu	PROPN
faba-97	27	10	tax	tax	NOUN
faba-97	27	11	revenue	revenue	NOUN
faba-97	27	12	(	(	PUNCT
faba-97	27	13	including	include	VERB
faba-97	27	14	social	social	ADJ
faba-97	27	15	security	security	NOUN
faba-97	27	16	contributions	contribution	NOUN
faba-97	27	17	)	)	PUNCT
faba-97	27	18	accounts	account	VERB
faba-97	27	19	for	for	ADP
faba-97	27	20	over	over	ADP
faba-97	27	21	80	80	NUM
faba-97	27	22	%	%	NOUN
faba-97	27	23	of	of	ADP
faba-97	27	24	total	total	ADJ
faba-97	27	25	consolidated	consolidated	ADJ
faba-97	27	26	public	public	ADJ
faba-97	27	27	sector	sector	NOUN
faba-97	27	28	revenue	revenue	NOUN
faba-97	27	29	in	in	ADP
faba-97	27	30	bulgaria	bulgaria	PROPN
faba-97	27	31	(	(	PUNCT
faba-97	27	32	80.9	80.9	NUM
faba-97	27	33	%	%	NOUN
faba-97	27	34	in	in	ADP
faba-97	27	35	2020	2020	NUM
faba-97	27	36	)	)	PUNCT
faba-97	27	37	.	.	PUNCT
faba-97	28	1	in	in	ADP
faba-97	28	2	nominal	nominal	ADJ
faba-97	28	3	terms	term	NOUN
faba-97	28	4	,	,	PUNCT
faba-97	28	5	tax	tax	NOUN
faba-97	28	6	revenue	revenue	NOUN
faba-97	28	7	in	in	ADP
faba-97	28	8	2020	2020	NUM
faba-97	28	9	stood	stand	VERB
faba-97	28	10	at	at	ADP
faba-97	28	11	bgn	bgn	NOUN
faba-97	28	12	35	35	NUM
faba-97	28	13	484.3	484.3	NUM
faba-97	28	14	million	million	NUM
faba-97	28	15	,	,	PUNCT
faba-97	28	16	which	which	PRON
faba-97	28	17	is	be	AUX
faba-97	28	18	30.2	30.2	NUM
faba-97	28	19	%	%	NOUN
faba-97	28	20	in	in	ADP
faba-97	28	21	gdp	gdp	NOUN
faba-97	28	22	terms	term	NOUN
faba-97	28	23	(	(	PUNCT
faba-97	28	24	against	against	ADP
faba-97	28	25	a	a	DET
faba-97	28	26	nominal	nominal	ADJ
faba-97	28	27	gdp	gdp	NOUN
faba-97	28	28	of	of	ADP
faba-97	28	29	bgn	bgn	NOUN
faba-97	28	30	118	118	NUM
faba-97	28	31	605	605	NUM
faba-97	28	32	million	million	NUM
faba-97	28	33	)	)	PUNCT
faba-97	28	34	.	.	PUNCT
faba-97	29	1	compared	compare	VERB
faba-97	29	2	to	to	ADP
faba-97	29	3	the	the	DET
faba-97	29	4	beginning	beginning	NOUN
faba-97	29	5	of	of	ADP
faba-97	29	6	the	the	DET
faba-97	29	7	period	period	NOUN
faba-97	29	8	under	under	ADP
faba-97	29	9	examination	examination	NOUN
faba-97	29	10	,	,	PUNCT
faba-97	29	11	the	the	DET
faba-97	29	12	tax	tax	NOUN
faba-97	29	13	burden	burden	NOUN
faba-97	29	14	is	be	AUX
faba-97	29	15	down	down	ADV
faba-97	29	16	,	,	PUNCT
faba-97	29	17	from	from	ADP
faba-97	29	18	31.6	31.6	NUM
faba-97	29	19	%	%	NOUN
faba-97	29	20	in	in	ADP
faba-97	29	21	gdp	gdp	NOUN
faba-97	29	22	terms	term	NOUN
faba-97	29	23	.	.	PUNCT
faba-97	30	1	over	over	ADP
faba-97	30	2	the	the	DET
faba-97	30	3	entire	entire	ADJ
faba-97	30	4	period	period	NOUN
faba-97	30	5	examined	examine	VERB
faba-97	30	6	here	here	ADV
faba-97	30	7	,	,	PUNCT
faba-97	30	8	the	the	DET
faba-97	30	9	tax	tax	NOUN
faba-97	30	10	burden	burden	NOUN
faba-97	30	11	in	in	ADP
faba-97	30	12	bulgaria	bulgaria	PROPN
faba-97	30	13	is	be	AUX
faba-97	30	14	significantly	significantly	ADV
faba-97	30	15	below	below	ADP
faba-97	30	16	the	the	DET
faba-97	30	17	eu	eu	PROPN
faba-97	30	18	average	average	NOUN
faba-97	30	19	.	.	PUNCT
faba-97	31	1	the	the	DET
faba-97	31	2	average	average	ADJ
faba-97	31	3	tax	tax	NOUN
faba-97	31	4	burden	burden	NOUN
faba-97	31	5	for	for	ADP
faba-97	31	6	the	the	DET
faba-97	31	7	eu	eu	PROPN
faba-97	31	8	countries	country	NOUN
faba-97	31	9	has	have	AUX
faba-97	31	10	remained	remain	VERB
faba-97	31	11	relatively	relatively	ADV
faba-97	31	12	stable	stable	ADJ
faba-97	31	13	,	,	PUNCT
faba-97	31	14	ranging	range	VERB
faba-97	31	15	from	from	ADP
faba-97	31	16	38	38	NUM
faba-97	31	17	%	%	NOUN
faba-97	31	18	to	to	ADP
faba-97	31	19	40	40	NUM
faba-97	31	20	%	%	NOUN
faba-97	31	21	over	over	ADP
faba-97	31	22	the	the	DET
faba-97	31	23	period	period	NOUN
faba-97	31	24	of	of	ADP
faba-97	31	25	examination	examination	NOUN
faba-97	31	26	(	(	PUNCT
faba-97	31	27	ec	ec	PROPN
faba-97	31	28	,	,	PUNCT
faba-97	31	29	taxation	taxation	NOUN
faba-97	31	30	trends	trend	NOUN
faba-97	31	31	in	in	ADP
faba-97	31	32	the	the	DET
faba-97	31	33	european	european	PROPN
faba-97	31	34	union	union	PROPN
faba-97	31	35	,	,	PUNCT
faba-97	31	36	2021	2021	NUM
faba-97	31	37	,	,	PUNCT
faba-97	31	38	p.152	p.152	NUM
faba-97	31	39	)	)	PUNCT
faba-97	31	40	.	.	PUNCT
faba-97	32	1	there	there	PRON
faba-97	32	2	are	be	VERB
faba-97	32	3	,	,	PUNCT
faba-97	32	4	however	however	ADV
faba-97	32	5	,	,	PUNCT
faba-97	32	6	large	large	ADJ
faba-97	32	7	differences	difference	NOUN
faba-97	32	8	between	between	ADP
faba-97	32	9	the	the	DET
faba-97	32	10	various	various	ADJ
faba-97	32	11	eu	eu	PROPN
faba-97	32	12	countries	country	NOUN
faba-97	32	13	,	,	PUNCT
faba-97	32	14	from	from	ADP
faba-97	32	15	22.1	22.1	NUM
faba-97	32	16	%	%	NOUN
faba-97	32	17	in	in	ADP
faba-97	32	18	ireland	ireland	NOUN
faba-97	32	19	to	to	ADP
faba-97	32	20	46.1	46.1	NUM
faba-97	32	21	%	%	NOUN
faba-97	32	22	in	in	ADP
faba-97	32	23	denmark	denmark	NOUN
faba-97	32	24	in	in	ADP
faba-97	32	25	2019	2019	NUM
faba-97	32	26	.	.	PUNCT
faba-97	33	1	bulgaria	bulgaria	PROPN
faba-97	33	2	ranks	rank	VERB
faba-97	33	3	fourth	fourth	ADV
faba-97	33	4	in	in	ADP
faba-97	33	5	the	the	DET
faba-97	33	6	eu	eu	PROPN
faba-97	33	7	in	in	ADP
faba-97	33	8	terms	term	NOUN
faba-97	33	9	of	of	ADP
faba-97	33	10	the	the	DET
faba-97	33	11	lowest	low	ADJ
faba-97	33	12	tax	tax	NOUN
faba-97	33	13	burden	burden	NOUN
faba-97	33	14	(	(	PUNCT
faba-97	33	15	fig.1	fig.1	PROPN
faba-97	33	16	)	)	PUNCT
faba-97	33	17	,	,	PUNCT
faba-97	33	18	ranking	rank	VERB
faba-97	33	19	after	after	ADP
faba-97	33	20	ireland	ireland	PROPN
faba-97	33	21	,	,	PUNCT
faba-97	33	22	romania	romania	PROPN
faba-97	33	23	(	(	PUNCT
faba-97	33	24	26	26	NUM
faba-97	33	25	%	%	NOUN
faba-97	33	26	)	)	PUNCT
faba-97	33	27	and	and	CCONJ
faba-97	33	28	lithuania	lithuania	PROPN
faba-97	33	29	(	(	PUNCT
faba-97	33	30	30.1	30.1	NUM
faba-97	33	31	%	%	NOUN
faba-97	33	32	)	)	PUNCT
faba-97	33	33	.	.	PUNCT
faba-97	34	1	finance	finance	NOUN
faba-97	34	2	,	,	PUNCT
faba-97	34	3	accounting	accounting	NOUN
faba-97	34	4	and	and	CCONJ
faba-97	34	5	business	business	NOUN
faba-97	34	6	analysis	analysis	NOUN
faba-97	34	7	3	3	NUM
faba-97	34	8	(	(	PUNCT
faba-97	34	9	2	2	NUM
faba-97	34	10	)	)	PUNCT
faba-97	34	11	2021	2021	NUM
faba-97	34	12	122	122	NUM
faba-97	34	13	source	source	NOUN
faba-97	34	14	:	:	PUNCT
faba-97	34	15	ec	ec	PROPN
faba-97	34	16	,	,	PUNCT
faba-97	34	17	taxation	taxation	NOUN
faba-97	34	18	trends	trend	NOUN
faba-97	34	19	in	in	ADP
faba-97	34	20	the	the	DET
faba-97	34	21	european	european	PROPN
faba-97	34	22	union	union	PROPN
faba-97	34	23	,	,	PUNCT
faba-97	34	24	2021	2021	NUM
faba-97	34	25	,	,	PUNCT
faba-97	34	26	appendix	appendix	VERB
faba-97	34	27	tax	tax	NOUN
faba-97	34	28	-	-	PUNCT
faba-97	34	29	main	main	ADJ
faba-97	34	30	-	-	PUNCT
faba-97	34	31	aggregates	aggregate	NOUN
faba-97	34	32	figure	figure	NOUN
faba-97	34	33	1	1	NUM
faba-97	34	34	.	.	PUNCT
faba-97	34	35	total	total	ADJ
faba-97	34	36	tax	tax	NOUN
faba-97	34	37	revenue	revenue	NOUN
faba-97	34	38	(	(	PUNCT
faba-97	34	39	including	include	VERB
faba-97	34	40	compulsory	compulsory	ADJ
faba-97	34	41	actual	actual	ADJ
faba-97	34	42	social	social	ADJ
faba-97	34	43	contributions	contribution	NOUN
faba-97	34	44	)	)	PUNCT
faba-97	34	45	as	as	ADP
faba-97	34	46	a	a	DET
faba-97	34	47	percentage	percentage	NOUN
faba-97	34	48	of	of	ADP
faba-97	34	49	gdp	gdp	NOUN
faba-97	34	50	in	in	ADP
faba-97	34	51	most	most	ADJ
faba-97	34	52	eu	eu	PROPN
faba-97	34	53	countries	country	NOUN
faba-97	34	54	,	,	PUNCT
faba-97	34	55	the	the	DET
faba-97	34	56	tax	tax	NOUN
faba-97	34	57	burden	burden	NOUN
faba-97	34	58	went	go	VERB
faba-97	34	59	up	up	ADP
faba-97	34	60	from	from	ADP
faba-97	34	61	the	the	DET
faba-97	34	62	start	start	NOUN
faba-97	34	63	of	of	ADP
faba-97	34	64	the	the	DET
faba-97	34	65	period	period	NOUN
faba-97	34	66	,	,	PUNCT
faba-97	34	67	which	which	PRON
faba-97	34	68	drives	drive	VERB
faba-97	34	69	the	the	DET
faba-97	34	70	eu	eu	PROPN
faba-97	34	71	average	average	NOUN
faba-97	34	72	slightly	slightly	ADV
faba-97	34	73	upwards	upwards	ADV
faba-97	34	74	as	as	ADV
faba-97	34	75	well	well	ADV
faba-97	34	76	.	.	PUNCT
faba-97	35	1	apart	apart	ADV
faba-97	35	2	from	from	ADP
faba-97	35	3	its	its	PRON
faba-97	35	4	size	size	NOUN
faba-97	35	5	,	,	PUNCT
faba-97	35	6	the	the	DET
faba-97	35	7	structure	structure	NOUN
faba-97	35	8	of	of	ADP
faba-97	35	9	the	the	DET
faba-97	35	10	tax	tax	NOUN
faba-97	35	11	burden	burden	NOUN
faba-97	35	12	is	be	AUX
faba-97	35	13	also	also	ADV
faba-97	35	14	a	a	DET
faba-97	35	15	significant	significant	ADJ
faba-97	35	16	indicator	indicator	NOUN
faba-97	35	17	.	.	PUNCT
faba-97	36	1	one	one	NUM
faba-97	36	2	of	of	ADP
faba-97	36	3	the	the	DET
faba-97	36	4	main	main	ADJ
faba-97	36	5	features	feature	NOUN
faba-97	36	6	defining	define	VERB
faba-97	36	7	the	the	DET
faba-97	36	8	character	character	NOUN
faba-97	36	9	of	of	ADP
faba-97	36	10	tax	tax	NOUN
faba-97	36	11	systems	system	NOUN
faba-97	36	12	is	be	AUX
faba-97	36	13	the	the	DET
faba-97	36	14	ratio	ratio	NOUN
faba-97	36	15	among	among	ADP
faba-97	36	16	direct	direct	ADJ
faba-97	36	17	taxes	taxis	NOUN
faba-97	36	18	,	,	PUNCT
faba-97	36	19	indirect	indirect	ADJ
faba-97	36	20	taxes	taxis	NOUN
faba-97	36	21	and	and	CCONJ
faba-97	36	22	social	social	ADJ
faba-97	36	23	security	security	NOUN
faba-97	36	24	contributions	contribution	NOUN
faba-97	36	25	.	.	PUNCT
faba-97	37	1	the	the	DET
faba-97	37	2	information	information	NOUN
faba-97	37	3	on	on	ADP
faba-97	37	4	the	the	DET
faba-97	37	5	figure	figure	NOUN
faba-97	37	6	below	below	ADV
faba-97	37	7	shows	show	VERB
faba-97	37	8	the	the	DET
faba-97	37	9	tax	tax	NOUN
faba-97	37	10	burden	burden	NOUN
faba-97	37	11	structure	structure	NOUN
faba-97	37	12	in	in	ADP
faba-97	37	13	each	each	DET
faba-97	37	14	eu	eu	PROPN
faba-97	37	15	country	country	NOUN
faba-97	37	16	in	in	ADP
faba-97	37	17	2019	2019	NUM
faba-97	37	18	.	.	PUNCT
faba-97	38	1	source	source	NOUN
faba-97	38	2	:	:	PUNCT
faba-97	38	3	european	european	PROPN
faba-97	38	4	commission	commission	PROPN
faba-97	38	5	,	,	PUNCT
faba-97	38	6	annual	annual	ADJ
faba-97	38	7	report	report	NOUN
faba-97	38	8	on	on	ADP
faba-97	38	9	taxation	taxation	NOUN
faba-97	38	10	,	,	PUNCT
faba-97	38	11	2021	2021	NUM
faba-97	38	12	,	,	PUNCT
faba-97	38	13	p.25	p.25	PRON
faba-97	38	14	figure	figure	NOUN
faba-97	38	15	2	2	NUM
faba-97	38	16	.	.	PUNCT
faba-97	38	17	tax	tax	NOUN
faba-97	38	18	revenue	revenue	NOUN
faba-97	38	19	by	by	ADP
faba-97	38	20	major	major	ADJ
faba-97	38	21	type	type	NOUN
faba-97	38	22	of	of	ADP
faba-97	38	23	taxes	taxis	NOUN
faba-97	38	24	(	(	PUNCT
faba-97	38	25	including	include	VERB
faba-97	38	26	compulsory	compulsory	ADJ
faba-97	38	27	actual	actual	ADJ
faba-97	38	28	social	social	ADJ
faba-97	38	29	contributions	contribution	NOUN
faba-97	38	30	)	)	PUNCT
faba-97	38	31	as	as	ADP
faba-97	38	32	a	a	DET
faba-97	38	33	percentage	percentage	NOUN
faba-97	38	34	of	of	ADP
faba-97	38	35	gdp	gdp	NOUN
faba-97	38	36	the	the	DET
faba-97	38	37	eu	eu	PROPN
faba-97	38	38	average	average	ADJ
faba-97	38	39	tax	tax	NOUN
faba-97	38	40	burden	burden	NOUN
faba-97	38	41	exhibits	exhibit	VERB
faba-97	38	42	almost	almost	ADV
faba-97	38	43	an	an	DET
faba-97	38	44	equal	equal	ADJ
faba-97	38	45	distribution	distribution	NOUN
faba-97	38	46	among	among	ADP
faba-97	38	47	the	the	DET
faba-97	38	48	three	three	NUM
faba-97	38	49	main	main	ADJ
faba-97	38	50	groups	group	NOUN
faba-97	38	51	(	(	PUNCT
faba-97	38	52	fig.2	fig.2	PROPN
faba-97	38	53	)	)	PUNCT
faba-97	38	54	.	.	PUNCT
faba-97	39	1	in	in	ADP
faba-97	39	2	some	some	DET
faba-97	39	3	countries	country	NOUN
faba-97	39	4	such	such	ADJ
faba-97	39	5	as	as	ADP
faba-97	39	6	sweden	sweden	PROPN
faba-97	39	7	,	,	PUNCT
faba-97	39	8	malta	malta	PROPN
faba-97	39	9	and	and	CCONJ
faba-97	39	10	ireland	ireland	PROPN
faba-97	39	11	,	,	PUNCT
faba-97	39	12	social	social	ADJ
faba-97	39	13	security	security	NOUN
faba-97	39	14	contributions	contribution	NOUN
faba-97	39	15	have	have	VERB
faba-97	39	16	a	a	DET
faba-97	39	17	very	very	ADV
faba-97	39	18	low	low	ADJ
faba-97	39	19	weight	weight	NOUN
faba-97	39	20	(	(	PUNCT
faba-97	39	21	shown	show	VERB
faba-97	39	22	as	as	ADP
faba-97	39	23	direct	direct	ADJ
faba-97	39	24	taxation	taxation	NOUN
faba-97	39	25	for	for	ADP
faba-97	39	26	denmark	denmark	NOUN
faba-97	39	27	)	)	PUNCT
faba-97	39	28	.	.	PUNCT
faba-97	40	1	bulgaria	bulgaria	PROPN
faba-97	40	2	ranks	rank	VERB
faba-97	40	3	second	second	ADV
faba-97	40	4	,	,	PUNCT
faba-97	40	5	preceded	precede	VERB
faba-97	40	6	by	by	ADP
faba-97	40	7	romania	romania	PROPN
faba-97	40	8	,	,	PUNCT
faba-97	40	9	in	in	ADP
faba-97	40	10	terms	term	NOUN
faba-97	40	11	of	of	ADP
faba-97	40	12	the	the	DET
faba-97	40	13	lowest	low	ADJ
faba-97	40	14	share	share	NOUN
faba-97	40	15	of	of	ADP
faba-97	40	16	direct	direct	ADJ
faba-97	40	17	taxes	taxis	NOUN
faba-97	40	18	.	.	PUNCT
faba-97	41	1	conversely	conversely	ADV
faba-97	41	2	,	,	PUNCT
faba-97	41	3	indirect	indirect	ADJ
faba-97	41	4	taxes	taxis	NOUN
faba-97	41	5	in	in	ADP
faba-97	41	6	bulgaria	bulgaria	PROPN
faba-97	41	7	have	have	VERB
faba-97	41	8	the	the	DET
faba-97	41	9	prevailing	prevail	VERB
faba-97	41	10	share	share	NOUN
faba-97	41	11	and	and	CCONJ
faba-97	41	12	its	its	PRON
faba-97	41	13	tax	tax	NOUN
faba-97	41	14	system	system	NOUN
faba-97	41	15	is	be	AUX
faba-97	41	16	mainly	mainly	ADV
faba-97	41	17	consumer	consumer	NOUN
faba-97	41	18	-	-	PUNCT
faba-97	41	19	focused	focused	ADJ
faba-97	41	20	.	.	PUNCT
faba-97	42	1	that	that	DET
faba-97	42	2	type	type	NOUN
faba-97	42	3	of	of	ADP
faba-97	42	4	tax	tax	NOUN
faba-97	42	5	system	system	NOUN
faba-97	42	6	is	be	AUX
faba-97	42	7	unable	unable	ADJ
faba-97	42	8	to	to	PART
faba-97	42	9	ensure	ensure	VERB
faba-97	42	10	sustainability	sustainability	NOUN
faba-97	42	11	of	of	ADP
faba-97	42	12	revenues	revenue	NOUN
faba-97	42	13	in	in	ADP
faba-97	42	14	times	time	NOUN
faba-97	42	15	of	of	ADP
faba-97	42	16	an	an	DET
faba-97	42	17	economic	economic	ADJ
faba-97	42	18	downturn	downturn	NOUN
faba-97	42	19	,	,	PUNCT
faba-97	42	20	when	when	SCONJ
faba-97	42	21	consumption	consumption	NOUN
faba-97	42	22	by	by	ADP
faba-97	42	23	large	large	ADJ
faba-97	42	24	social	social	ADJ
faba-97	42	25	groups	group	NOUN
faba-97	42	26	shrinks	shrink	VERB
faba-97	42	27	.	.	PUNCT
faba-97	43	1	a	a	DET
faba-97	43	2	more	more	ADV
faba-97	43	3	balanced	balanced	ADJ
faba-97	43	4	tax	tax	NOUN
faba-97	43	5	system	system	NOUN
faba-97	43	6	,	,	PUNCT
faba-97	43	7	less	less	ADV
faba-97	43	8	vulnerable	vulnerable	ADJ
faba-97	43	9	to	to	ADP
faba-97	43	10	economic	economic	ADJ
faba-97	43	11	shocks	shock	NOUN
faba-97	43	12	and	and	CCONJ
faba-97	43	13	more	more	ADV
faba-97	43	14	conducive	conducive	ADJ
faba-97	43	15	to	to	ADP
faba-97	43	16	adequate	adequate	ADJ
faba-97	43	17	counter	counter	ADJ
faba-97	43	18	-	-	ADJ
faba-97	43	19	cyclical	cyclical	ADJ
faba-97	43	20	tax	tax	NOUN
faba-97	43	21	policies	policy	NOUN
faba-97	43	22	would	would	AUX
faba-97	43	23	be	be	AUX
faba-97	43	24	preferable	preferable	ADJ
faba-97	43	25	.	.	PUNCT
faba-97	44	1	the	the	DET
faba-97	44	2	period	period	NOUN
faba-97	44	3	under	under	ADP
faba-97	44	4	examination	examination	NOUN
faba-97	44	5	does	do	AUX
faba-97	44	6	not	not	PART
faba-97	44	7	exhibit	exhibit	VERB
faba-97	44	8	any	any	DET
faba-97	44	9	major	major	ADJ
faba-97	44	10	change	change	NOUN
faba-97	44	11	in	in	ADP
faba-97	44	12	taxation	taxation	NOUN
faba-97	44	13	by	by	ADP
faba-97	44	14	economic	economic	ADJ
faba-97	44	15	function	function	NOUN
faba-97	44	16	.	.	PUNCT
faba-97	45	1	the	the	DET
faba-97	45	2	volume	volume	NOUN
faba-97	45	3	of	of	ADP
faba-97	45	4	consumption	consumption	NOUN
faba-97	45	5	taxation	taxation	NOUN
faba-97	45	6	remains	remain	VERB
faba-97	45	7	the	the	DET
faba-97	45	8	highest	high	ADJ
faba-97	45	9	,	,	PUNCT
faba-97	45	10	followed	follow	VERB
faba-97	45	11	by	by	ADP
faba-97	45	12	labour	labour	PROPN
faba-97	45	13	taxation	taxation	NOUN
faba-97	45	14	,	,	PUNCT
faba-97	45	15	while	while	SCONJ
faba-97	45	16	capital	capital	NOUN
faba-97	45	17	is	be	AUX
faba-97	45	18	taxed	tax	VERB
faba-97	45	19	in	in	ADP
faba-97	45	20	the	the	DET
faba-97	45	21	lowest	low	ADJ
faba-97	45	22	extent	extent	NOUN
faba-97	45	23	.	.	PUNCT
faba-97	46	1	in	in	ADP
faba-97	46	2	the	the	DET
faba-97	46	3	period	period	NOUN
faba-97	46	4	under	under	ADP
faba-97	46	5	examination	examination	NOUN
faba-97	46	6	,	,	PUNCT
faba-97	46	7	the	the	DET
faba-97	46	8	tax	tax	NOUN
faba-97	46	9	burden	burden	NOUN
faba-97	46	10	on	on	ADP
faba-97	46	11	labour	labour	ADJ
faba-97	46	12	income	income	NOUN
faba-97	46	13	increased	increase	VERB
faba-97	46	14	by	by	ADP
faba-97	46	15	1.3	1.3	NUM
faba-97	46	16	percentile	percentile	ADJ
faba-97	46	17	points	point	NOUN
faba-97	46	18	,	,	PUNCT
faba-97	46	19	while	while	SCONJ
faba-97	46	20	capital	capital	NOUN
faba-97	46	21	taxation	taxation	NOUN
faba-97	46	22	and	and	CCONJ
faba-97	46	23	consumption	consumption	NOUN
faba-97	46	24	taxation	taxation	NOUN
faba-97	46	25	showed	show	VERB
faba-97	46	26	a	a	DET
faba-97	46	27	decrease	decrease	NOUN
faba-97	46	28	of	of	ADP
faba-97	46	29	finance	finance	NOUN
faba-97	46	30	,	,	PUNCT
faba-97	46	31	accounting	accounting	NOUN
faba-97	46	32	and	and	CCONJ
faba-97	46	33	business	business	NOUN
faba-97	46	34	analysis	analysis	NOUN
faba-97	46	35	3	3	NUM
faba-97	46	36	(	(	PUNCT
faba-97	46	37	2	2	NUM
faba-97	46	38	)	)	PUNCT
faba-97	46	39	2021	2021	NUM
faba-97	46	40	123	123	NUM
faba-97	46	41	1.3	1.3	NUM
faba-97	46	42	percentile	percentile	ADJ
faba-97	46	43	points	point	NOUN
faba-97	46	44	and	and	CCONJ
faba-97	46	45	1.4	1.4	NUM
faba-97	46	46	percentile	percentile	ADJ
faba-97	46	47	points	point	NOUN
faba-97	46	48	respectively	respectively	ADV
faba-97	46	49	.	.	PUNCT
faba-97	47	1	source	source	NOUN
faba-97	47	2	:	:	PUNCT
faba-97	47	3	ec	ec	PROPN
faba-97	47	4	,	,	PUNCT
faba-97	47	5	taxation	taxation	NOUN
faba-97	47	6	trends	trend	NOUN
faba-97	47	7	in	in	ADP
faba-97	47	8	the	the	DET
faba-97	47	9	european	european	PROPN
faba-97	47	10	union	union	PROPN
faba-97	47	11	,	,	PUNCT
faba-97	47	12	2021	2021	NUM
faba-97	47	13	,	,	PUNCT
faba-97	47	14	p.59	p.59	NOUN
faba-97	47	15	figure	figure	NOUN
faba-97	47	16	3	3	NUM
faba-97	47	17	.	.	PUNCT
faba-97	47	18	tax	tax	NOUN
faba-97	47	19	structure	structure	NOUN
faba-97	47	20	by	by	ADP
faba-97	47	21	tax	tax	NOUN
faba-97	47	22	base	base	NOUN
faba-97	47	23	in	in	ADP
faba-97	47	24	bulgaria	bulgaria	PROPN
faba-97	47	25	(	(	PUNCT
faba-97	47	26	as	as	ADP
faba-97	47	27	a	a	DET
faba-97	47	28	percentage	percentage	NOUN
faba-97	47	29	of	of	ADP
faba-97	47	30	gdp	gdp	NOUN
faba-97	47	31	)	)	PUNCT
faba-97	47	32	one	one	NOUN
faba-97	47	33	can	can	AUX
faba-97	47	34	also	also	ADV
faba-97	47	35	observe	observe	VERB
faba-97	47	36	a	a	DET
faba-97	47	37	significant	significant	ADJ
faba-97	47	38	disproportion	disproportion	NOUN
faba-97	47	39	in	in	ADP
faba-97	47	40	the	the	DET
faba-97	47	41	tax	tax	NOUN
faba-97	47	42	burden	burden	NOUN
faba-97	47	43	distribution	distribution	NOUN
faba-97	47	44	among	among	ADP
faba-97	47	45	capital	capital	NOUN
faba-97	47	46	,	,	PUNCT
faba-97	47	47	consumption	consumption	NOUN
faba-97	47	48	and	and	CCONJ
faba-97	47	49	labour	labour	NOUN
faba-97	47	50	as	as	SCONJ
faba-97	47	51	measured	measure	VERB
faba-97	47	52	by	by	ADP
faba-97	47	53	their	their	PRON
faba-97	47	54	implicit	implicit	ADJ
faba-97	47	55	tax	tax	NOUN
faba-97	47	56	rates	rate	NOUN
faba-97	47	57	.	.	PUNCT
faba-97	48	1	the	the	DET
faba-97	48	2	implicit	implicit	ADJ
faba-97	48	3	tax	tax	NOUN
faba-97	48	4	rate	rate	NOUN
faba-97	48	5	provides	provide	VERB
faba-97	48	6	important	important	ADJ
faba-97	48	7	information	information	NOUN
faba-97	48	8	on	on	ADP
faba-97	48	9	the	the	DET
faba-97	48	10	average	average	ADJ
faba-97	48	11	effective	effective	ADJ
faba-97	48	12	tax	tax	NOUN
faba-97	48	13	burden	burden	NOUN
faba-97	48	14	on	on	ADP
faba-97	48	15	labour	labour	NOUN
faba-97	48	16	,	,	PUNCT
faba-97	48	17	capital	capital	NOUN
faba-97	48	18	and	and	CCONJ
faba-97	48	19	consumption	consumption	NOUN
faba-97	48	20	.	.	PUNCT
faba-97	49	1	in	in	ADP
faba-97	49	2	bulgaria	bulgaria	PROPN
faba-97	49	3	,	,	PUNCT
faba-97	49	4	the	the	DET
faba-97	49	5	implicit	implicit	ADJ
faba-97	49	6	tax	tax	NOUN
faba-97	49	7	rate	rate	NOUN
faba-97	49	8	on	on	ADP
faba-97	49	9	consumption	consumption	NOUN
faba-97	49	10	is	be	AUX
faba-97	49	11	relatively	relatively	ADV
faba-97	49	12	high	high	ADJ
faba-97	49	13	—	—	PUNCT
faba-97	49	14	20.7	20.7	NUM
faba-97	49	15	%	%	NOUN
faba-97	49	16	in	in	ADP
faba-97	49	17	2019	2019	NUM
faba-97	49	18	,	,	PUNCT
faba-97	49	19	against	against	ADP
faba-97	49	20	an	an	DET
faba-97	49	21	eu	eu	PROPN
faba-97	49	22	average	average	NOUN
faba-97	49	23	of	of	ADP
faba-97	49	24	17.4	17.4	NUM
faba-97	49	25	%	%	NOUN
faba-97	49	26	(	(	PUNCT
faba-97	49	27	ec	ec	PROPN
faba-97	49	28	,	,	PUNCT
faba-97	49	29	taxation	taxation	NOUN
faba-97	49	30	trends	trend	NOUN
faba-97	49	31	in	in	ADP
faba-97	49	32	the	the	DET
faba-97	49	33	european	european	PROPN
faba-97	49	34	union	union	PROPN
faba-97	49	35	,	,	PUNCT
faba-97	49	36	2021	2021	NUM
faba-97	49	37	,	,	PUNCT
faba-97	49	38	p.60	p.60	PROPN
faba-97	49	39	,	,	PUNCT
faba-97	49	40	p.153	p.153	NOUN
faba-97	49	41	)	)	PUNCT
faba-97	49	42	.	.	PUNCT
faba-97	50	1	the	the	DET
faba-97	50	2	implicit	implicit	ADJ
faba-97	50	3	tax	tax	NOUN
faba-97	50	4	rate	rate	NOUN
faba-97	50	5	on	on	ADP
faba-97	50	6	labour	labour	ADJ
faba-97	50	7	income	income	NOUN
faba-97	50	8	in	in	ADP
faba-97	50	9	bulgaria	bulgaria	PROPN
faba-97	50	10	went	go	VERB
faba-97	50	11	down	down	ADP
faba-97	50	12	from	from	ADP
faba-97	50	13	30.4	30.4	NUM
faba-97	50	14	%	%	NOUN
faba-97	50	15	in	in	ADP
faba-97	50	16	2007	2007	NUM
faba-97	50	17	to	to	ADP
faba-97	50	18	25.4	25.4	NUM
faba-97	50	19	%	%	NOUN
faba-97	50	20	in	in	ADP
faba-97	50	21	2019	2019	NUM
faba-97	50	22	,	,	PUNCT
faba-97	50	23	ranking	rank	VERB
faba-97	50	24	it	it	PRON
faba-97	50	25	second	second	ADV
faba-97	50	26	,	,	PUNCT
faba-97	50	27	behind	behind	ADP
faba-97	50	28	malta	malta	PROPN
faba-97	50	29	(	(	PUNCT
faba-97	50	30	the	the	DET
faba-97	50	31	eu	eu	PROPN
faba-97	50	32	average	average	NOUN
faba-97	50	33	for	for	ADP
faba-97	50	34	2019	2019	NUM
faba-97	50	35	was	be	AUX
faba-97	50	36	38.1	38.1	NUM
faba-97	50	37	%	%	NOUN
faba-97	50	38	)	)	PUNCT
faba-97	50	39	.	.	PUNCT
faba-97	51	1	within	within	ADP
faba-97	51	2	the	the	DET
faba-97	51	3	implicit	implicit	ADJ
faba-97	51	4	labour	labour	NOUN
faba-97	51	5	taxation	taxation	NOUN
faba-97	51	6	,	,	PUNCT
faba-97	51	7	the	the	DET
faba-97	51	8	main	main	ADJ
faba-97	51	9	share	share	NOUN
faba-97	51	10	is	be	AUX
faba-97	51	11	that	that	PRON
faba-97	51	12	of	of	ADP
faba-97	51	13	social	social	ADJ
faba-97	51	14	security	security	NOUN
faba-97	51	15	contributions	contribution	NOUN
faba-97	51	16	at	at	ADP
faba-97	51	17	the	the	DET
faba-97	51	18	expense	expense	NOUN
faba-97	51	19	of	of	ADP
faba-97	51	20	the	the	DET
faba-97	51	21	employee	employee	NOUN
faba-97	51	22	and	and	CCONJ
faba-97	51	23	of	of	ADP
faba-97	51	24	the	the	DET
faba-97	51	25	employer	employer	NOUN
faba-97	51	26	.	.	PUNCT
faba-97	52	1	the	the	DET
faba-97	52	2	implicit	implicit	ADJ
faba-97	52	3	tax	tax	NOUN
faba-97	52	4	rate	rate	NOUN
faba-97	52	5	on	on	ADP
faba-97	52	6	capital	capital	NOUN
faba-97	52	7	in	in	ADP
faba-97	52	8	bulgaria	bulgaria	PROPN
faba-97	52	9	is	be	AUX
faba-97	52	10	also	also	ADV
faba-97	52	11	among	among	ADP
faba-97	52	12	the	the	DET
faba-97	52	13	lowest	low	ADJ
faba-97	52	14	in	in	ADP
faba-97	52	15	the	the	DET
faba-97	52	16	eu	eu	PROPN
faba-97	52	17	.	.	PUNCT
faba-97	52	18	tax	tax	NOUN
faba-97	52	19	structure	structure	NOUN
faba-97	52	20	and	and	CCONJ
faba-97	52	21	its	its	PRON
faba-97	52	22	components	component	NOUN
faba-97	52	23	as	as	SCONJ
faba-97	52	24	discussed	discuss	VERB
faba-97	52	25	above	above	ADV
faba-97	52	26	,	,	PUNCT
faba-97	52	27	bulgaria	bulgaria	PROPN
faba-97	52	28	’s	’s	PART
faba-97	52	29	tax	tax	NOUN
faba-97	52	30	system	system	NOUN
faba-97	52	31	consists	consist	VERB
faba-97	52	32	of	of	ADP
faba-97	52	33	direct	direct	ADJ
faba-97	52	34	and	and	CCONJ
faba-97	52	35	indirect	indirect	ADJ
faba-97	52	36	taxes	taxis	NOUN
faba-97	52	37	.	.	PUNCT
faba-97	53	1	in	in	ADP
faba-97	53	2	terms	term	NOUN
faba-97	53	3	of	of	ADP
faba-97	53	4	the	the	DET
faba-97	53	5	type	type	NOUN
faba-97	53	6	of	of	ADP
faba-97	53	7	tax	tax	NOUN
faba-97	53	8	basis	basis	NOUN
faba-97	53	9	,	,	PUNCT
faba-97	53	10	there	there	PRON
faba-97	53	11	are	be	VERB
faba-97	53	12	income	income	NOUN
faba-97	53	13	taxes	taxis	NOUN
faba-97	53	14	(	(	PUNCT
faba-97	53	15	represented	represent	VERB
faba-97	53	16	mainly	mainly	ADV
faba-97	53	17	by	by	ADP
faba-97	53	18	the	the	DET
faba-97	53	19	personal	personal	ADJ
faba-97	53	20	income	income	NOUN
faba-97	53	21	tax	tax	NOUN
faba-97	53	22	and	and	CCONJ
faba-97	53	23	corporate	corporate	ADJ
faba-97	53	24	tax	tax	NOUN
faba-97	53	25	)	)	PUNCT
faba-97	53	26	,	,	PUNCT
faba-97	53	27	consumption	consumption	NOUN
faba-97	53	28	taxes	taxis	NOUN
faba-97	53	29	(	(	PUNCT
faba-97	53	30	vat	vat	NOUN
faba-97	53	31	,	,	PUNCT
faba-97	53	32	excise	excise	NOUN
faba-97	53	33	and	and	CCONJ
faba-97	53	34	customs	custom	NOUN
faba-97	53	35	duties	duty	NOUN
faba-97	53	36	)	)	PUNCT
faba-97	53	37	and	and	CCONJ
faba-97	53	38	property	property	NOUN
faba-97	53	39	taxes	taxis	NOUN
faba-97	53	40	(	(	PUNCT
faba-97	53	41	on	on	ADP
faba-97	53	42	real	real	ADJ
faba-97	53	43	property	property	NOUN
faba-97	53	44	,	,	PUNCT
faba-97	53	45	gifts	gift	NOUN
faba-97	53	46	,	,	PUNCT
faba-97	53	47	inheritance	inheritance	NOUN
faba-97	53	48	,	,	PUNCT
faba-97	53	49	property	property	NOUN
faba-97	53	50	acquisitions	acquisition	NOUN
faba-97	53	51	,	,	PUNCT
faba-97	53	52	and	and	CCONJ
faba-97	53	53	on	on	ADP
faba-97	53	54	motor	motor	NOUN
faba-97	53	55	vehicles	vehicle	NOUN
faba-97	53	56	)	)	PUNCT
faba-97	53	57	.	.	PUNCT
faba-97	54	1	labour	labour	ADJ
faba-97	54	2	taxation	taxation	NOUN
faba-97	54	3	includes	include	VERB
faba-97	54	4	also	also	ADV
faba-97	54	5	social	social	ADJ
faba-97	54	6	security	security	NOUN
faba-97	54	7	contributions	contribution	NOUN
faba-97	54	8	,	,	PUNCT
faba-97	54	9	with	with	ADP
faba-97	54	10	the	the	DET
faba-97	54	11	burden	burden	NOUN
faba-97	54	12	being	be	AUX
faba-97	54	13	shared	share	VERB
faba-97	54	14	between	between	ADP
faba-97	54	15	employees	employee	NOUN
faba-97	54	16	and	and	CCONJ
faba-97	54	17	employers	employer	NOUN
faba-97	54	18	.	.	PUNCT
faba-97	55	1	the	the	DET
faba-97	55	2	figure	figure	NOUN
faba-97	55	3	below	below	ADV
faba-97	55	4	shows	show	VERB
faba-97	55	5	the	the	DET
faba-97	55	6	structure	structure	NOUN
faba-97	55	7	of	of	ADP
faba-97	55	8	tax	tax	NOUN
faba-97	55	9	and	and	CCONJ
faba-97	55	10	social	social	ADJ
faba-97	55	11	security	security	NOUN
faba-97	55	12	revenue	revenue	NOUN
faba-97	55	13	in	in	ADP
faba-97	55	14	the	the	DET
faba-97	55	15	national	national	ADJ
faba-97	55	16	budget	budget	NOUN
faba-97	55	17	in	in	ADP
faba-97	55	18	the	the	DET
faba-97	55	19	2007—2020	2007—2020	NUM
faba-97	55	20	period	period	NOUN
faba-97	55	21	.	.	PUNCT
faba-97	56	1	source	source	NOUN
faba-97	56	2	:	:	PUNCT
faba-97	56	3	data	data	PROPN
faba-97	56	4	eurostat	eurostat	PROPN
faba-97	56	5	,	,	PUNCT
faba-97	56	6	consolidated	consolidated	ADJ
faba-97	56	7	fiscal	fiscal	ADJ
faba-97	56	8	programme	programme	NOUN
faba-97	56	9	,	,	PUNCT
faba-97	56	10	ministry	ministry	NOUN
faba-97	56	11	of	of	ADP
faba-97	56	12	finance	finance	NOUN
faba-97	56	13	of	of	ADP
faba-97	56	14	the	the	DET
faba-97	56	15	republic	republic	NOUN
faba-97	56	16	of	of	ADP
faba-97	56	17	bulgaria	bulgaria	PROPN
faba-97	56	18	figure	figure	NOUN
faba-97	56	19	4	4	NUM
faba-97	56	20	.	.	PUNCT
faba-97	56	21	tax	tax	NOUN
faba-97	56	22	structure	structure	NOUN
faba-97	56	23	by	by	ADP
faba-97	56	24	type	type	NOUN
faba-97	56	25	of	of	ADP
faba-97	56	26	tax	tax	NOUN
faba-97	56	27	in	in	ADP
faba-97	56	28	bulgaria	bulgaria	PROPN
faba-97	56	29	the	the	DET
faba-97	56	30	structure	structure	NOUN
faba-97	56	31	of	of	ADP
faba-97	56	32	tax	tax	NOUN
faba-97	56	33	revenue	revenue	NOUN
faba-97	56	34	in	in	ADP
faba-97	56	35	bulgaria	bulgaria	PROPN
faba-97	56	36	has	have	AUX
faba-97	56	37	not	not	PART
faba-97	56	38	undergone	undergo	VERB
faba-97	56	39	any	any	DET
faba-97	56	40	significant	significant	ADJ
faba-97	56	41	change	change	NOUN
faba-97	56	42	over	over	ADP
faba-97	56	43	the	the	DET
faba-97	56	44	past	past	ADJ
faba-97	56	45	14	14	NUM
faba-97	56	46	years	year	NOUN
faba-97	56	47	.	.	PUNCT
faba-97	57	1	as	as	SCONJ
faba-97	57	2	shown	show	VERB
faba-97	57	3	in	in	ADP
faba-97	57	4	the	the	DET
faba-97	57	5	figure	figure	NOUN
faba-97	57	6	,	,	PUNCT
faba-97	57	7	receipts	receipt	NOUN
faba-97	57	8	from	from	ADP
faba-97	57	9	vat	vat	NOUN
faba-97	57	10	and	and	CCONJ
faba-97	57	11	social	social	ADJ
faba-97	57	12	security	security	NOUN
faba-97	57	13	funds	fund	NOUN
faba-97	57	14	are	be	AUX
faba-97	57	15	of	of	ADP
faba-97	57	16	major	major	ADJ
faba-97	57	17	significance	significance	NOUN
faba-97	57	18	.	.	PUNCT
faba-97	58	1	the	the	DET
faba-97	58	2	main	main	ADJ
faba-97	58	3	tax	tax	NOUN
faba-97	58	4	revenue	revenue	NOUN
faba-97	58	5	source	source	NOUN
faba-97	58	6	for	for	ADP
faba-97	58	7	the	the	DET
faba-97	58	8	public	public	ADJ
faba-97	58	9	budget	budget	NOUN
faba-97	58	10	is	be	AUX
faba-97	58	11	the	the	DET
faba-97	58	12	vat	vat	NOUN
faba-97	58	13	,	,	PUNCT
faba-97	58	14	accounting	account	VERB
faba-97	58	15	for	for	ADP
faba-97	58	16	almost	almost	ADV
faba-97	58	17	one	one	NUM
faba-97	58	18	-	-	PUNCT
faba-97	58	19	third	third	NOUN
faba-97	58	20	of	of	ADP
faba-97	58	21	the	the	DET
faba-97	58	22	tax	tax	NOUN
faba-97	58	23	and	and	CCONJ
faba-97	58	24	finance	finance	NOUN
faba-97	58	25	,	,	PUNCT
faba-97	58	26	accounting	accounting	NOUN
faba-97	58	27	and	and	CCONJ
faba-97	58	28	business	business	NOUN
faba-97	58	29	analysis	analysis	NOUN
faba-97	58	30	3	3	NUM
faba-97	58	31	(	(	PUNCT
faba-97	58	32	2	2	NUM
faba-97	58	33	)	)	PUNCT
faba-97	58	34	2021	2021	NUM
faba-97	58	35	124	124	NUM
faba-97	58	36	social	social	ADJ
faba-97	58	37	security	security	NOUN
faba-97	58	38	revenues	revenue	NOUN
faba-97	58	39	,	,	PUNCT
faba-97	58	40	or	or	CCONJ
faba-97	58	41	half	half	NOUN
faba-97	58	42	of	of	ADP
faba-97	58	43	the	the	DET
faba-97	58	44	tax	tax	NOUN
faba-97	58	45	revenue	revenue	NOUN
faba-97	58	46	.	.	PUNCT
faba-97	59	1	adding	add	VERB
faba-97	59	2	the	the	DET
faba-97	59	3	excise	excise	NOUN
faba-97	59	4	duties	duty	NOUN
faba-97	59	5	reveals	reveal	VERB
faba-97	59	6	that	that	SCONJ
faba-97	59	7	indirect	indirect	ADJ
faba-97	59	8	taxes	taxis	NOUN
faba-97	59	9	provide	provide	VERB
faba-97	59	10	for	for	ADP
faba-97	59	11	half	half	NOUN
faba-97	59	12	of	of	ADP
faba-97	59	13	the	the	DET
faba-97	59	14	tax	tax	NOUN
faba-97	59	15	and	and	CCONJ
faba-97	59	16	social	social	ADJ
faba-97	59	17	security	security	NOUN
faba-97	59	18	revenue	revenue	NOUN
faba-97	59	19	.	.	PUNCT
faba-97	60	1	excise	excise	NOUN
faba-97	60	2	revenue	revenue	NOUN
faba-97	60	3	is	be	AUX
faba-97	60	4	almost	almost	ADV
faba-97	60	5	equal	equal	ADJ
faba-97	60	6	to	to	ADP
faba-97	60	7	the	the	DET
faba-97	60	8	revenue	revenue	NOUN
faba-97	60	9	from	from	ADP
faba-97	60	10	income	income	NOUN
faba-97	60	11	taxes	taxis	NOUN
faba-97	60	12	.	.	PUNCT
faba-97	61	1	income	income	NOUN
faba-97	61	2	taxes	taxis	NOUN
faba-97	61	3	levied	levy	VERB
faba-97	61	4	on	on	ADP
faba-97	61	5	the	the	DET
faba-97	61	6	income	income	NOUN
faba-97	61	7	of	of	ADP
faba-97	61	8	individuals	individual	NOUN
faba-97	61	9	and	and	CCONJ
faba-97	61	10	legal	legal	ADJ
faba-97	61	11	entities	entity	NOUN
faba-97	61	12	bring	bring	VERB
faba-97	61	13	less	less	ADJ
faba-97	61	14	than	than	ADP
faba-97	61	15	one	one	NUM
faba-97	61	16	-	-	PUNCT
faba-97	61	17	fifth	fifth	NOUN
faba-97	61	18	of	of	ADP
faba-97	61	19	the	the	DET
faba-97	61	20	total	total	ADJ
faba-97	61	21	revenue	revenue	NOUN
faba-97	61	22	,	,	PUNCT
faba-97	61	23	with	with	ADP
faba-97	61	24	individuals	individual	NOUN
faba-97	61	25	bearing	bear	VERB
faba-97	61	26	a	a	DET
faba-97	61	27	higher	high	ADJ
faba-97	61	28	tax	tax	NOUN
faba-97	61	29	burden	burden	NOUN
faba-97	61	30	.	.	PUNCT
faba-97	62	1	the	the	DET
faba-97	62	2	analysis	analysis	NOUN
faba-97	62	3	of	of	ADP
faba-97	62	4	the	the	DET
faba-97	62	5	structure	structure	NOUN
faba-97	62	6	and	and	CCONJ
faba-97	62	7	dynamics	dynamic	NOUN
faba-97	62	8	of	of	ADP
faba-97	62	9	tax	tax	NOUN
faba-97	62	10	revenue	revenue	NOUN
faba-97	62	11	indicates	indicate	VERB
faba-97	62	12	that	that	SCONJ
faba-97	62	13	the	the	DET
faba-97	62	14	income	income	NOUN
faba-97	62	15	taxation	taxation	NOUN
faba-97	62	16	policy	policy	NOUN
faba-97	62	17	aims	aim	VERB
faba-97	62	18	to	to	PART
faba-97	62	19	increase	increase	VERB
faba-97	62	20	the	the	DET
faba-97	62	21	share	share	NOUN
faba-97	62	22	of	of	ADP
faba-97	62	23	tax	tax	NOUN
faba-97	62	24	revenue	revenue	NOUN
faba-97	62	25	from	from	ADP
faba-97	62	26	individuals	individual	NOUN
faba-97	62	27	and	and	CCONJ
faba-97	62	28	decreasing	decrease	VERB
faba-97	62	29	that	that	PRON
faba-97	62	30	from	from	ADP
faba-97	62	31	legal	legal	ADJ
faba-97	62	32	entities	entity	NOUN
faba-97	62	33	:	:	PUNCT
faba-97	62	34	in	in	ADP
faba-97	62	35	2008	2008	NUM
faba-97	62	36	,	,	PUNCT
faba-97	62	37	profit	profit	NOUN
faba-97	62	38	tax	tax	NOUN
faba-97	62	39	revenue	revenue	NOUN
faba-97	62	40	exceeded	exceed	VERB
faba-97	62	41	the	the	DET
faba-97	62	42	revenue	revenue	NOUN
faba-97	62	43	from	from	ADP
faba-97	62	44	personal	personal	ADJ
faba-97	62	45	income	income	NOUN
faba-97	62	46	tax	tax	NOUN
faba-97	62	47	,	,	PUNCT
faba-97	62	48	while	while	SCONJ
faba-97	62	49	10	10	NUM
faba-97	62	50	years	year	NOUN
faba-97	62	51	later	later	ADV
faba-97	62	52	their	their	PRON
faba-97	62	53	ratio	ratio	NOUN
faba-97	62	54	is	be	AUX
faba-97	62	55	2	2	NUM
faba-97	62	56	to	to	ADP
faba-97	62	57	3	3	NUM
faba-97	62	58	.	.	PUNCT
faba-97	63	1	the	the	DET
faba-97	63	2	social	social	ADJ
faba-97	63	3	security	security	NOUN
faba-97	63	4	burden	burden	NOUN
faba-97	63	5	increased	increase	VERB
faba-97	63	6	its	its	PRON
faba-97	63	7	share	share	NOUN
faba-97	63	8	,	,	PUNCT
faba-97	63	9	while	while	SCONJ
faba-97	63	10	the	the	DET
faba-97	63	11	weight	weight	NOUN
faba-97	63	12	of	of	ADP
faba-97	63	13	corporate	corporate	ADJ
faba-97	63	14	tax	tax	NOUN
faba-97	63	15	declined	decline	VERB
faba-97	63	16	over	over	ADP
faba-97	63	17	the	the	DET
faba-97	63	18	period	period	NOUN
faba-97	63	19	under	under	ADP
faba-97	63	20	examination	examination	NOUN
faba-97	63	21	.	.	PUNCT
faba-97	64	1	the	the	DET
faba-97	64	2	relative	relative	ADJ
faba-97	64	3	weight	weight	NOUN
faba-97	64	4	of	of	ADP
faba-97	64	5	each	each	PRON
faba-97	64	6	of	of	ADP
faba-97	64	7	the	the	DET
faba-97	64	8	taxes	taxis	NOUN
faba-97	64	9	in	in	ADP
faba-97	64	10	gdp	gdp	NOUN
faba-97	64	11	terms	term	NOUN
faba-97	64	12	is	be	AUX
faba-97	64	13	illustrated	illustrate	VERB
faba-97	64	14	in	in	ADP
faba-97	64	15	the	the	DET
faba-97	64	16	figure	figure	NOUN
faba-97	64	17	below	below	ADV
faba-97	64	18	.	.	PUNCT
faba-97	65	1	source	source	NOUN
faba-97	65	2	:	:	PUNCT
faba-97	65	3	data	data	PROPN
faba-97	65	4	eurostat	eurostat	PROPN
faba-97	65	5	,	,	PUNCT
faba-97	65	6	consolidated	consolidated	ADJ
faba-97	65	7	fiscal	fiscal	ADJ
faba-97	65	8	programme	programme	NOUN
faba-97	65	9	,	,	PUNCT
faba-97	65	10	ministry	ministry	NOUN
faba-97	65	11	of	of	ADP
faba-97	65	12	finance	finance	NOUN
faba-97	65	13	of	of	ADP
faba-97	65	14	the	the	DET
faba-97	65	15	republic	republic	NOUN
faba-97	65	16	of	of	ADP
faba-97	65	17	bulgaria	bulgaria	PROPN
faba-97	65	18	figure	figure	NOUN
faba-97	65	19	5	5	NUM
faba-97	65	20	.	.	PUNCT
faba-97	65	21	tax	tax	NOUN
faba-97	65	22	structure	structure	NOUN
faba-97	65	23	by	by	ADP
faba-97	65	24	type	type	NOUN
faba-97	65	25	of	of	ADP
faba-97	65	26	tax	tax	NOUN
faba-97	65	27	in	in	ADP
faba-97	65	28	bulgaria	bulgaria	PROPN
faba-97	65	29	as	as	ADP
faba-97	65	30	a	a	DET
faba-97	65	31	percentage	percentage	NOUN
faba-97	65	32	of	of	ADP
faba-97	65	33	gdp	gdp	NOUN
faba-97	65	34	observing	observe	VERB
faba-97	65	35	the	the	DET
faba-97	65	36	dynamics	dynamic	NOUN
faba-97	65	37	of	of	ADP
faba-97	65	38	tax	tax	NOUN
faba-97	65	39	burden	burden	NOUN
faba-97	65	40	,	,	PUNCT
faba-97	65	41	the	the	DET
faba-97	65	42	impact	impact	NOUN
faba-97	65	43	of	of	ADP
faba-97	65	44	the	the	DET
faba-97	65	45	2008—2009	2008—2009	NUM
faba-97	65	46	global	global	ADJ
faba-97	65	47	economic	economic	ADJ
faba-97	65	48	crisis	crisis	NOUN
faba-97	65	49	on	on	ADP
faba-97	65	50	tax	tax	NOUN
faba-97	65	51	revenue	revenue	NOUN
faba-97	65	52	in	in	ADP
faba-97	65	53	bulgaria	bulgaria	PROPN
faba-97	65	54	is	be	AUX
faba-97	65	55	noticeable	noticeable	ADJ
faba-97	65	56	.	.	PUNCT
faba-97	66	1	in	in	ADP
faba-97	66	2	2009	2009	NUM
faba-97	66	3	,	,	PUNCT
faba-97	66	4	the	the	DET
faba-97	66	5	share	share	NOUN
faba-97	66	6	of	of	ADP
faba-97	66	7	vat	vat	NOUN
faba-97	66	8	and	and	CCONJ
faba-97	66	9	profit	profit	NOUN
faba-97	66	10	tax	tax	NOUN
faba-97	66	11	in	in	ADP
faba-97	66	12	gdp	gdp	NOUN
faba-97	66	13	contracted	contract	VERB
faba-97	66	14	,	,	PUNCT
faba-97	66	15	while	while	SCONJ
faba-97	66	16	that	that	PRON
faba-97	66	17	of	of	ADP
faba-97	66	18	personal	personal	ADJ
faba-97	66	19	income	income	NOUN
faba-97	66	20	tax	tax	NOUN
faba-97	66	21	was	be	AUX
faba-97	66	22	maintained	maintain	VERB
faba-97	66	23	,	,	PUNCT
faba-97	66	24	as	as	ADP
faba-97	66	25	a	a	DET
faba-97	66	26	result	result	NOUN
faba-97	66	27	of	of	ADP
faba-97	66	28	the	the	DET
faba-97	66	29	shrinking	shrinking	NOUN
faba-97	66	30	of	of	ADP
faba-97	66	31	economic	economic	ADJ
faba-97	66	32	activity	activity	NOUN
faba-97	66	33	and	and	CCONJ
faba-97	66	34	in	in	ADP
faba-97	66	35	the	the	DET
faba-97	66	36	absence	absence	NOUN
faba-97	66	37	of	of	ADP
faba-97	66	38	any	any	DET
faba-97	66	39	specific	specific	ADJ
faba-97	66	40	discretionary	discretionary	ADJ
faba-97	66	41	measures	measure	NOUN
faba-97	66	42	in	in	ADP
faba-97	66	43	the	the	DET
faba-97	66	44	tax	tax	NOUN
faba-97	66	45	area	area	NOUN
faba-97	66	46	to	to	PART
faba-97	66	47	overcome	overcome	VERB
faba-97	66	48	the	the	DET
faba-97	66	49	crisis	crisis	NOUN
faba-97	66	50	more	more	ADV
faba-97	66	51	quickly	quickly	ADV
faba-97	66	52	.	.	PUNCT
faba-97	67	1	the	the	DET
faba-97	67	2	tax	tax	NOUN
faba-97	67	3	burden	burden	NOUN
faba-97	67	4	declined	decline	VERB
faba-97	67	5	due	due	ADP
faba-97	67	6	to	to	ADP
faba-97	67	7	the	the	DET
faba-97	67	8	embedded	embed	VERB
faba-97	67	9	automatic	automatic	ADJ
faba-97	67	10	stabilisers	stabiliser	NOUN
faba-97	67	11	,	,	PUNCT
faba-97	67	12	not	not	PART
faba-97	67	13	because	because	SCONJ
faba-97	67	14	of	of	ADP
faba-97	67	15	targeted	target	VERB
faba-97	67	16	tax	tax	NOUN
faba-97	67	17	measures	measure	NOUN
faba-97	67	18	.	.	PUNCT
faba-97	68	1	it	it	PRON
faba-97	68	2	can	can	AUX
faba-97	68	3	be	be	AUX
faba-97	68	4	assumed	assume	VERB
faba-97	68	5	that	that	SCONJ
faba-97	68	6	the	the	DET
faba-97	68	7	reason	reason	NOUN
faba-97	68	8	lies	lie	VERB
faba-97	68	9	in	in	ADP
faba-97	68	10	the	the	DET
faba-97	68	11	strong	strong	ADJ
faba-97	68	12	dependence	dependence	NOUN
faba-97	68	13	of	of	ADP
faba-97	68	14	the	the	DET
faba-97	68	15	bulgarian	bulgarian	ADJ
faba-97	68	16	tax	tax	NOUN
faba-97	68	17	system	system	NOUN
faba-97	68	18	on	on	ADP
faba-97	68	19	consumption	consumption	NOUN
faba-97	68	20	taxes	taxis	NOUN
faba-97	68	21	,	,	PUNCT
faba-97	68	22	while	while	SCONJ
faba-97	68	23	crises	crisis	NOUN
faba-97	68	24	are	be	AUX
faba-97	68	25	associated	associate	VERB
faba-97	68	26	with	with	ADP
faba-97	68	27	a	a	DET
faba-97	68	28	contraction	contraction	NOUN
faba-97	68	29	in	in	ADP
faba-97	68	30	consumption	consumption	NOUN
faba-97	68	31	(	(	PUNCT
faba-97	68	32	nenkova	nenkova	PROPN
faba-97	68	33	,	,	PUNCT
faba-97	68	34	metalova	metalova	PROPN
faba-97	68	35	,	,	PUNCT
faba-97	68	36	2019	2019	NUM
faba-97	68	37	)	)	PUNCT
faba-97	68	38	.	.	PUNCT
faba-97	69	1	in	in	ADP
faba-97	69	2	2020	2020	NUM
faba-97	69	3	,	,	PUNCT
faba-97	69	4	the	the	DET
faba-97	69	5	covid-19	covid-19	PROPN
faba-97	69	6	pandemic	pandemic	NOUN
faba-97	69	7	and	and	CCONJ
faba-97	69	8	the	the	DET
faba-97	69	9	measures	measure	NOUN
faba-97	69	10	subsequently	subsequently	ADV
faba-97	69	11	taken	take	VERB
faba-97	69	12	to	to	PART
faba-97	69	13	contain	contain	VERB
faba-97	69	14	its	its	PRON
faba-97	69	15	spread	spread	NOUN
faba-97	69	16	had	have	VERB
faba-97	69	17	a	a	DET
faba-97	69	18	strong	strong	ADJ
faba-97	69	19	negative	negative	ADJ
faba-97	69	20	effect	effect	NOUN
faba-97	69	21	on	on	ADP
faba-97	69	22	economic	economic	ADJ
faba-97	69	23	development	development	NOUN
faba-97	69	24	worldwide	worldwide	ADV
faba-97	69	25	.	.	PUNCT
faba-97	70	1	urgent	urgent	ADJ
faba-97	70	2	fiscal	fiscal	ADJ
faba-97	70	3	measures	measure	NOUN
faba-97	70	4	were	be	AUX
faba-97	70	5	needed	need	VERB
faba-97	70	6	,	,	PUNCT
faba-97	70	7	forcing	force	VERB
faba-97	70	8	many	many	ADJ
faba-97	70	9	governments	government	NOUN
faba-97	70	10	to	to	PART
faba-97	70	11	review	review	VERB
faba-97	70	12	their	their	PRON
faba-97	70	13	fiscal	fiscal	ADJ
faba-97	70	14	positions	position	NOUN
faba-97	70	15	(	(	PUNCT
faba-97	70	16	including	include	VERB
faba-97	70	17	tax	tax	NOUN
faba-97	70	18	policies	policy	NOUN
faba-97	70	19	)	)	PUNCT
faba-97	70	20	.	.	PUNCT
faba-97	71	1	as	as	SCONJ
faba-97	71	2	can	can	AUX
faba-97	71	3	be	be	AUX
faba-97	71	4	seen	see	VERB
faba-97	71	5	from	from	ADP
faba-97	71	6	the	the	DET
faba-97	71	7	figure	figure	NOUN
faba-97	71	8	above	above	ADV
faba-97	71	9	,	,	PUNCT
faba-97	71	10	the	the	DET
faba-97	71	11	tax	tax	NOUN
faba-97	71	12	burden	burden	NOUN
faba-97	71	13	in	in	ADP
faba-97	71	14	bulgaria	bulgaria	PROPN
faba-97	71	15	in	in	ADP
faba-97	71	16	2020	2020	NUM
faba-97	71	17	did	do	AUX
faba-97	71	18	not	not	PART
faba-97	71	19	change	change	VERB
faba-97	71	20	in	in	ADP
faba-97	71	21	gdp	gdp	NOUN
faba-97	71	22	terms	term	NOUN
faba-97	71	23	,	,	PUNCT
faba-97	71	24	but	but	CCONJ
faba-97	71	25	it	it	PRON
faba-97	71	26	should	should	AUX
faba-97	71	27	be	be	AUX
faba-97	71	28	noted	note	VERB
faba-97	71	29	that	that	SCONJ
faba-97	71	30	gdp	gdp	NOUN
faba-97	71	31	fell	fall	VERB
faba-97	71	32	by	by	ADP
faba-97	71	33	4.2	4.2	NUM
faba-97	71	34	%	%	NOUN
faba-97	71	35	in	in	ADP
faba-97	71	36	real	real	ADJ
faba-97	71	37	terms	term	NOUN
faba-97	71	38	.	.	PUNCT
faba-97	72	1	the	the	DET
faba-97	72	2	tax	tax	NOUN
faba-97	72	3	changes	change	NOUN
faba-97	72	4	adopted	adopt	VERB
faba-97	72	5	by	by	ADP
faba-97	72	6	bulgaria	bulgaria	PROPN
faba-97	72	7	as	as	ADP
faba-97	72	8	part	part	NOUN
faba-97	72	9	of	of	ADP
faba-97	72	10	the	the	DET
faba-97	72	11	anti	anti	ADJ
faba-97	72	12	-	-	ADJ
faba-97	72	13	poverty	poverty	ADJ
faba-97	72	14	measures	measure	NOUN
faba-97	72	15	and	and	CCONJ
faba-97	72	16	applied	apply	VERB
faba-97	72	17	until	until	SCONJ
faba-97	72	18	the	the	DET
faba-97	72	19	end	end	NOUN
faba-97	72	20	of	of	ADP
faba-97	72	21	2021	2021	NUM
faba-97	72	22	had	have	VERB
faba-97	72	23	to	to	PART
faba-97	72	24	do	do	VERB
faba-97	72	25	with	with	ADP
faba-97	72	26	the	the	DET
faba-97	72	27	introduction	introduction	NOUN
faba-97	72	28	of	of	ADP
faba-97	72	29	a	a	DET
faba-97	72	30	reduced	reduce	VERB
faba-97	72	31	vat	vat	NOUN
faba-97	72	32	rate	rate	NOUN
faba-97	72	33	(	(	PUNCT
faba-97	72	34	down	down	ADV
faba-97	72	35	from	from	ADP
faba-97	72	36	20	20	NUM
faba-97	72	37	%	%	NOUN
faba-97	72	38	to	to	ADP
faba-97	72	39	9	9	NUM
faba-97	72	40	%	%	NOUN
faba-97	72	41	)	)	PUNCT
faba-97	72	42	on	on	ADP
faba-97	72	43	restaurants	restaurant	NOUN
faba-97	72	44	and	and	CCONJ
faba-97	72	45	catering	catering	NOUN
faba-97	72	46	services	service	NOUN
faba-97	72	47	,	,	PUNCT
faba-97	72	48	books	book	NOUN
faba-97	72	49	,	,	PUNCT
faba-97	72	50	baby	baby	NOUN
faba-97	72	51	food	food	NOUN
faba-97	72	52	and	and	CCONJ
faba-97	72	53	diapers	diaper	NOUN
faba-97	72	54	,	,	PUNCT
faba-97	72	55	as	as	ADV
faba-97	72	56	well	well	ADV
faba-97	72	57	as	as	ADP
faba-97	72	58	an	an	DET
faba-97	72	59	exemption	exemption	NOUN
faba-97	72	60	from	from	ADP
faba-97	72	61	vat	vat	NOUN
faba-97	72	62	and	and	CCONJ
faba-97	72	63	customs	custom	NOUN
faba-97	72	64	duties	duty	NOUN
faba-97	72	65	on	on	ADP
faba-97	72	66	imports	import	NOUN
faba-97	72	67	of	of	ADP
faba-97	72	68	certain	certain	ADJ
faba-97	72	69	medical	medical	ADJ
faba-97	72	70	goods	good	NOUN
faba-97	72	71	for	for	ADP
faba-97	72	72	the	the	DET
faba-97	72	73	treatment	treatment	NOUN
faba-97	72	74	of	of	ADP
faba-97	72	75	covid-19	covid-19	PROPN
faba-97	72	76	patients	patient	NOUN
faba-97	72	77	(	(	PUNCT
faba-97	72	78	mof	mof	X
faba-97	72	79	,	,	PUNCT
faba-97	72	80	convergence	convergence	NOUN
faba-97	72	81	programme	programme	NOUN
faba-97	72	82	2021	2021	NUM
faba-97	72	83	-	-	SYM
faba-97	72	84	2023	2023	NUM
faba-97	72	85	,	,	PUNCT
faba-97	72	86	p.49	p.49	NOUN
faba-97	72	87	-	-	ADJ
faba-97	72	88	50	50	NUM
faba-97	72	89	)	)	PUNCT
faba-97	72	90	.	.	PUNCT
faba-97	73	1	the	the	DET
faba-97	73	2	reduction	reduction	NOUN
faba-97	73	3	of	of	ADP
faba-97	73	4	tax	tax	NOUN
faba-97	73	5	revenues	revenue	NOUN
faba-97	73	6	due	due	ADP
faba-97	73	7	to	to	ADP
faba-97	73	8	the	the	DET
faba-97	73	9	above	above	ADV
faba-97	73	10	-	-	PUNCT
faba-97	73	11	mentioned	mention	VERB
faba-97	73	12	tax	tax	NOUN
faba-97	73	13	relief	relief	NOUN
faba-97	73	14	measures	measure	NOUN
faba-97	73	15	in	in	ADP
faba-97	73	16	2020	2020	NUM
faba-97	73	17	is	be	AUX
faba-97	73	18	insignificant	insignificant	ADJ
faba-97	73	19	:	:	PUNCT
faba-97	73	20	a	a	DET
faba-97	73	21	mere	mere	ADJ
faba-97	73	22	bgn	bgn	NOUN
faba-97	73	23	95	95	NUM
faba-97	73	24	million	million	NUM
faba-97	73	25	,	,	PUNCT
faba-97	73	26	which	which	PRON
faba-97	73	27	represents	represent	VERB
faba-97	73	28	0.9	0.9	NUM
faba-97	73	29	%	%	NOUN
faba-97	73	30	of	of	ADP
faba-97	73	31	vat	vat	NOUN
faba-97	73	32	revenues	revenue	NOUN
faba-97	73	33	(	(	PUNCT
faba-97	73	34	ministry	ministry	NOUN
faba-97	73	35	of	of	ADP
faba-97	73	36	finance	finance	PROPN
faba-97	73	37	,	,	PUNCT
faba-97	73	38	2020	2020	NUM
faba-97	73	39	report	report	NOUN
faba-97	73	40	)	)	PUNCT
faba-97	73	41	.	.	PUNCT
faba-97	74	1	despite	despite	SCONJ
faba-97	74	2	the	the	DET
faba-97	74	3	crisis	crisis	NOUN
faba-97	74	4	and	and	CCONJ
faba-97	74	5	the	the	DET
faba-97	74	6	newly	newly	ADV
faba-97	74	7	introduced	introduce	VERB
faba-97	74	8	tax	tax	NOUN
faba-97	74	9	preferences	preference	NOUN
faba-97	74	10	,	,	PUNCT
faba-97	74	11	vat	vat	NOUN
faba-97	74	12	revenues	revenue	NOUN
faba-97	74	13	remained	remain	VERB
faba-97	74	14	almost	almost	ADV
faba-97	74	15	the	the	DET
faba-97	74	16	same	same	ADJ
faba-97	74	17	as	as	ADP
faba-97	74	18	in	in	ADP
faba-97	74	19	2019	2019	NUM
faba-97	74	20	.	.	PUNCT
faba-97	75	1	this	this	PRON
faba-97	75	2	means	mean	VERB
faba-97	75	3	that	that	SCONJ
faba-97	75	4	the	the	DET
faba-97	75	5	tax	tax	NOUN
faba-97	75	6	changes	change	NOUN
faba-97	75	7	have	have	AUX
faba-97	75	8	not	not	PART
faba-97	75	9	had	have	VERB
faba-97	75	10	much	much	ADJ
faba-97	75	11	effect	effect	NOUN
faba-97	75	12	as	as	ADP
faba-97	75	13	an	an	DET
faba-97	75	14	anti	anti	ADJ
faba-97	75	15	-	-	ADJ
faba-97	75	16	crisis	crisis	ADJ
faba-97	75	17	fiscal	fiscal	ADJ
faba-97	75	18	tool	tool	NOUN
faba-97	75	19	in	in	ADP
faba-97	75	20	bulgaria	bulgaria	PROPN
faba-97	75	21	,	,	PUNCT
faba-97	75	22	even	even	ADV
faba-97	75	23	though	though	SCONJ
faba-97	75	24	they	they	PRON
faba-97	75	25	were	be	AUX
faba-97	75	26	put	put	VERB
faba-97	75	27	in	in	ADP
faba-97	75	28	place	place	NOUN
faba-97	75	29	with	with	ADP
faba-97	75	30	such	such	DET
faba-97	75	31	an	an	DET
faba-97	75	32	intention	intention	NOUN
faba-97	75	33	.	.	PUNCT
faba-97	76	1	in	in	ADP
faba-97	76	2	addition	addition	NOUN
faba-97	76	3	to	to	ADP
faba-97	76	4	the	the	DET
faba-97	76	5	effect	effect	NOUN
faba-97	76	6	that	that	SCONJ
faba-97	76	7	a	a	DET
faba-97	76	8	tax	tax	NOUN
faba-97	76	9	policy	policy	NOUN
faba-97	76	10	can	can	AUX
faba-97	76	11	have	have	AUX
faba-97	76	12	on	on	ADP
faba-97	76	13	addressing	address	VERB
faba-97	76	14	the	the	DET
faba-97	76	15	impact	impact	NOUN
faba-97	76	16	of	of	ADP
faba-97	76	17	the	the	DET
faba-97	76	18	pandemic	pandemic	ADJ
faba-97	76	19	,	,	PUNCT
faba-97	76	20	tax	tax	NOUN
faba-97	76	21	revenues	revenue	NOUN
faba-97	76	22	can	can	AUX
faba-97	76	23	also	also	ADV
faba-97	76	24	be	be	AUX
faba-97	76	25	affected	affect	VERB
faba-97	76	26	by	by	ADP
faba-97	76	27	the	the	DET
faba-97	76	28	evolution	evolution	NOUN
faba-97	76	29	of	of	ADP
faba-97	76	30	the	the	DET
faba-97	76	31	pandemic	pandemic	NOUN
faba-97	76	32	and	and	CCONJ
faba-97	76	33	the	the	DET
faba-97	76	34	associated	associated	ADJ
faba-97	76	35	response	response	NOUN
faba-97	76	36	measures	measure	NOUN
faba-97	76	37	.	.	PUNCT
faba-97	77	1	the	the	DET
faba-97	77	2	data	datum	NOUN
faba-97	77	3	for	for	ADP
faba-97	77	4	2020	2020	NUM
faba-97	77	5	show	show	VERB
faba-97	77	6	that	that	SCONJ
faba-97	77	7	the	the	DET
faba-97	77	8	pandemic	pandemic	NOUN
faba-97	77	9	has	have	AUX
faba-97	77	10	not	not	PART
faba-97	77	11	significantly	significantly	ADV
faba-97	77	12	affected	affect	VERB
faba-97	77	13	the	the	DET
faba-97	77	14	performance	performance	NOUN
faba-97	77	15	of	of	ADP
faba-97	77	16	tax	tax	NOUN
faba-97	77	17	revenues	revenue	NOUN
faba-97	77	18	overall	overall	ADV
faba-97	77	19	and	and	CCONJ
faba-97	77	20	has	have	AUX
faba-97	77	21	not	not	PART
faba-97	77	22	changed	change	VERB
faba-97	77	23	the	the	DET
faba-97	77	24	tax	tax	NOUN
faba-97	77	25	structure	structure	NOUN
faba-97	77	26	in	in	ADP
faba-97	77	27	any	any	DET
faba-97	77	28	way	way	NOUN
faba-97	77	29	.	.	PUNCT
faba-97	78	1	tax	tax	NOUN
faba-97	78	2	revenue	revenue	NOUN
faba-97	78	3	in	in	ADP
faba-97	78	4	2020	2020	NUM
faba-97	78	5	went	go	VERB
faba-97	78	6	up	up	ADP
faba-97	78	7	by	by	ADP
faba-97	78	8	bgn	bgn	NOUN
faba-97	78	9	568	568	NUM
faba-97	78	10	million	million	NUM
faba-97	78	11	from	from	ADP
faba-97	78	12	2019	2019	NUM
faba-97	78	13	,	,	PUNCT
faba-97	78	14	an	an	DET
faba-97	78	15	increase	increase	NOUN
faba-97	78	16	of	of	ADP
faba-97	78	17	1.6	1.6	NUM
faba-97	78	18	%	%	NOUN
faba-97	78	19	.	.	PUNCT
faba-97	79	1	from	from	ADP
faba-97	79	2	a	a	DET
faba-97	79	3	macroeconomic	macroeconomic	ADJ
faba-97	79	4	point	point	NOUN
faba-97	79	5	of	of	ADP
faba-97	79	6	view	view	NOUN
faba-97	79	7	,	,	PUNCT
faba-97	79	8	the	the	DET
faba-97	79	9	increase	increase	NOUN
faba-97	79	10	in	in	ADP
faba-97	79	11	revenues	revenue	NOUN
faba-97	79	12	in	in	ADP
faba-97	79	13	a	a	DET
faba-97	79	14	period	period	NOUN
faba-97	79	15	of	of	ADP
faba-97	79	16	crisis	crisis	NOUN
faba-97	79	17	does	do	AUX
faba-97	79	18	not	not	PART
faba-97	79	19	seem	seem	VERB
faba-97	79	20	justified	justified	ADJ
faba-97	79	21	;	;	PUNCT
faba-97	79	22	if	if	SCONJ
faba-97	79	23	we	we	PRON
faba-97	79	24	look	look	VERB
faba-97	79	25	at	at	ADP
faba-97	79	26	the	the	DET
faba-97	79	27	individual	individual	ADJ
faba-97	79	28	taxes	taxis	NOUN
faba-97	79	29	,	,	PUNCT
faba-97	79	30	however	however	ADV
faba-97	79	31	,	,	PUNCT
faba-97	79	32	we	we	PRON
faba-97	79	33	can	can	AUX
faba-97	79	34	see	see	VERB
faba-97	79	35	that	that	SCONJ
faba-97	79	36	the	the	DET
faba-97	79	37	increase	increase	NOUN
faba-97	79	38	in	in	ADP
faba-97	79	39	tax	tax	NOUN
faba-97	79	40	revenues	revenue	NOUN
faba-97	79	41	was	be	AUX
faba-97	79	42	driven	drive	VERB
faba-97	79	43	by	by	ADP
faba-97	79	44	the	the	DET
faba-97	79	45	revenue	revenue	NOUN
faba-97	79	46	from	from	ADP
faba-97	79	47	taxes	taxis	NOUN
faba-97	79	48	and	and	CCONJ
faba-97	79	49	social	social	ADJ
faba-97	79	50	security	security	NOUN
faba-97	79	51	contributions	contribution	NOUN
faba-97	79	52	charged	charge	VERB
faba-97	79	53	on	on	ADP
faba-97	79	54	personal	personal	ADJ
faba-97	79	55	income	income	NOUN
faba-97	79	56	caused	cause	VERB
faba-97	79	57	by	by	ADP
faba-97	79	58	the	the	DET
faba-97	79	59	increase	increase	NOUN
faba-97	79	60	in	in	ADP
faba-97	79	61	average	average	ADJ
faba-97	79	62	income	income	NOUN
faba-97	79	63	chargeable	chargeable	ADJ
faba-97	79	64	for	for	ADP
faba-97	79	65	social	social	ADJ
faba-97	79	66	security	security	NOUN
faba-97	79	67	purposes	purpose	NOUN
faba-97	79	68	.	.	PUNCT
faba-97	80	1	thus	thus	ADV
faba-97	80	2	,	,	PUNCT
faba-97	80	3	finance	finance	NOUN
faba-97	80	4	,	,	PUNCT
faba-97	80	5	accounting	accounting	NOUN
faba-97	80	6	and	and	CCONJ
faba-97	80	7	business	business	NOUN
faba-97	80	8	analysis	analysis	NOUN
faba-97	80	9	3	3	NUM
faba-97	80	10	(	(	PUNCT
faba-97	80	11	2	2	NUM
faba-97	80	12	)	)	PUNCT
faba-97	80	13	2021	2021	NUM
faba-97	80	14	125	125	NUM
faba-97	80	15	despite	despite	SCONJ
faba-97	80	16	the	the	DET
faba-97	80	17	lower	low	ADJ
faba-97	80	18	employment	employment	NOUN
faba-97	80	19	rate	rate	NOUN
faba-97	80	20	due	due	ADP
faba-97	80	21	to	to	ADP
faba-97	80	22	the	the	DET
faba-97	80	23	introduction	introduction	NOUN
faba-97	80	24	of	of	ADP
faba-97	80	25	restrictive	restrictive	ADJ
faba-97	80	26	anti	anti	ADJ
faba-97	80	27	-	-	ADJ
faba-97	80	28	epidemic	epidemic	ADJ
faba-97	80	29	measures	measure	NOUN
faba-97	80	30	,	,	PUNCT
faba-97	80	31	the	the	DET
faba-97	80	32	treasury	treasury	NOUN
faba-97	80	33	received	receive	VERB
faba-97	80	34	4.4	4.4	NUM
faba-97	80	35	%	%	NOUN
faba-97	80	36	more	more	ADJ
faba-97	80	37	in	in	ADP
faba-97	80	38	revenues	revenue	NOUN
faba-97	80	39	from	from	ADP
faba-97	80	40	personal	personal	ADJ
faba-97	80	41	income	income	NOUN
faba-97	80	42	tax	tax	NOUN
faba-97	80	43	and	and	CCONJ
faba-97	80	44	social	social	ADJ
faba-97	80	45	and	and	CCONJ
faba-97	80	46	health	health	NOUN
faba-97	80	47	insurance	insurance	NOUN
faba-97	80	48	contributions	contribution	NOUN
faba-97	80	49	.	.	PUNCT
faba-97	81	1	corporate	corporate	ADJ
faba-97	81	2	income	income	NOUN
faba-97	81	3	tax	tax	NOUN
faba-97	81	4	revenues	revenue	NOUN
faba-97	81	5	are	be	AUX
faba-97	81	6	almost	almost	ADV
faba-97	81	7	the	the	DET
faba-97	81	8	same	same	ADJ
faba-97	81	9	as	as	ADP
faba-97	81	10	in	in	ADP
faba-97	81	11	2019	2019	NUM
faba-97	81	12	(	(	PUNCT
faba-97	81	13	fiscal	fiscal	ADJ
faba-97	81	14	council	council	NOUN
faba-97	81	15	of	of	ADP
faba-97	81	16	the	the	DET
faba-97	81	17	republic	republic	NOUN
faba-97	81	18	of	of	ADP
faba-97	81	19	bulgaria	bulgaria	PROPN
faba-97	81	20	,	,	PUNCT
faba-97	81	21	2021	2021	NUM
faba-97	81	22	,	,	PUNCT
faba-97	81	23	p.	p.	NOUN
faba-97	81	24	9	9	NUM
faba-97	81	25	)	)	PUNCT
faba-97	81	26	.	.	PUNCT
faba-97	82	1	in	in	ADP
faba-97	82	2	personal	personal	ADJ
faba-97	82	3	income	income	NOUN
faba-97	82	4	taxation	taxation	NOUN
faba-97	82	5	,	,	PUNCT
faba-97	82	6	the	the	DET
faba-97	82	7	most	most	ADV
faba-97	82	8	significant	significant	ADJ
faba-97	82	9	reform	reform	NOUN
faba-97	82	10	is	be	AUX
faba-97	82	11	the	the	DET
faba-97	82	12	shift	shift	NOUN
faba-97	82	13	,	,	PUNCT
faba-97	82	14	in	in	ADP
faba-97	82	15	2008	2008	NUM
faba-97	82	16	,	,	PUNCT
faba-97	82	17	from	from	ADP
faba-97	82	18	a	a	DET
faba-97	82	19	progressive	progressive	ADJ
faba-97	82	20	4tier	4tier	NUM
faba-97	82	21	scale	scale	NOUN
faba-97	82	22	,	,	PUNCT
faba-97	82	23	with	with	ADP
faba-97	82	24	a	a	DET
faba-97	82	25	maximum	maximum	ADJ
faba-97	82	26	marginal	marginal	ADJ
faba-97	82	27	rate	rate	NOUN
faba-97	82	28	of	of	ADP
faba-97	82	29	24	24	NUM
faba-97	82	30	%	%	NOUN
faba-97	82	31	(	(	PUNCT
faba-97	82	32	in	in	ADP
faba-97	82	33	2004	2004	NUM
faba-97	82	34	,	,	PUNCT
faba-97	82	35	it	it	PRON
faba-97	82	36	was	be	AUX
faba-97	82	37	29	29	NUM
faba-97	82	38	%	%	NOUN
faba-97	82	39	)	)	PUNCT
faba-97	82	40	with	with	ADP
faba-97	82	41	a	a	DET
faba-97	82	42	tax	tax	NOUN
faba-97	82	43	-	-	PUNCT
faba-97	82	44	exempt	exempt	ADJ
faba-97	82	45	minimum	minimum	NOUN
faba-97	82	46	,	,	PUNCT
faba-97	82	47	to	to	ADP
faba-97	82	48	a	a	DET
faba-97	82	49	proportional	proportional	ADJ
faba-97	82	50	taxation	taxation	NOUN
faba-97	82	51	at	at	ADP
faba-97	82	52	a	a	DET
faba-97	82	53	flat	flat	ADJ
faba-97	82	54	rate	rate	NOUN
faba-97	82	55	of	of	ADP
faba-97	82	56	10	10	NUM
faba-97	82	57	%	%	NOUN
faba-97	82	58	with	with	ADP
faba-97	82	59	no	no	DET
faba-97	82	60	tax	tax	NOUN
faba-97	82	61	-	-	PUNCT
faba-97	82	62	exempt	exempt	ADJ
faba-97	82	63	minimum	minimum	ADJ
faba-97	82	64	income	income	NOUN
faba-97	82	65	.	.	PUNCT
faba-97	83	1	despite	despite	SCONJ
faba-97	83	2	the	the	DET
faba-97	83	3	significant	significant	ADJ
faba-97	83	4	reduction	reduction	NOUN
faba-97	83	5	in	in	ADP
faba-97	83	6	the	the	DET
faba-97	83	7	tax	tax	NOUN
faba-97	83	8	rate	rate	NOUN
faba-97	83	9	,	,	PUNCT
faba-97	83	10	there	there	PRON
faba-97	83	11	was	be	VERB
faba-97	83	12	no	no	DET
faba-97	83	13	major	major	ADJ
faba-97	83	14	reduction	reduction	NOUN
faba-97	83	15	in	in	ADP
faba-97	83	16	the	the	DET
faba-97	83	17	share	share	NOUN
faba-97	83	18	of	of	ADP
faba-97	83	19	personal	personal	ADJ
faba-97	83	20	income	income	NOUN
faba-97	83	21	tax	tax	NOUN
faba-97	83	22	revenue	revenue	NOUN
faba-97	83	23	in	in	ADP
faba-97	83	24	2008	2008	NUM
faba-97	83	25	,	,	PUNCT
faba-97	83	26	implying	imply	VERB
faba-97	83	27	that	that	SCONJ
faba-97	83	28	the	the	DET
faba-97	83	29	broadening	broadening	NOUN
faba-97	83	30	of	of	ADP
faba-97	83	31	the	the	DET
faba-97	83	32	tax	tax	NOUN
faba-97	83	33	base	base	NOUN
faba-97	83	34	and	and	CCONJ
faba-97	83	35	the	the	DET
faba-97	83	36	expected	expect	VERB
faba-97	83	37	‘	'	PUNCT
faba-97	83	38	coming	come	VERB
faba-97	83	39	out	out	ADP
faba-97	83	40	of	of	ADP
faba-97	83	41	the	the	DET
faba-97	83	42	shadows	shadow	NOUN
faba-97	83	43	’	'	PUNCT
faba-97	83	44	of	of	ADP
faba-97	83	45	incomes	income	NOUN
faba-97	83	46	has	have	AUX
faba-97	83	47	largely	largely	ADV
faba-97	83	48	offset	offset	VERB
faba-97	83	49	the	the	DET
faba-97	83	50	decline	decline	NOUN
faba-97	83	51	in	in	ADP
faba-97	83	52	revenues	revenue	NOUN
faba-97	83	53	.	.	PUNCT
faba-97	84	1	the	the	DET
faba-97	84	2	rate	rate	NOUN
faba-97	84	3	of	of	ADP
faba-97	84	4	corporate	corporate	ADJ
faba-97	84	5	income	income	NOUN
faba-97	84	6	tax	tax	NOUN
faba-97	84	7	(	(	PUNCT
faba-97	84	8	profit	profit	NOUN
faba-97	84	9	tax	tax	NOUN
faba-97	84	10	)	)	PUNCT
faba-97	84	11	in	in	ADP
faba-97	84	12	bulgaria	bulgaria	PROPN
faba-97	84	13	is	be	AUX
faba-97	84	14	currently	currently	ADV
faba-97	84	15	10	10	NUM
faba-97	84	16	%	%	NOUN
faba-97	84	17	,	,	PUNCT
faba-97	84	18	and	and	CCONJ
faba-97	84	19	that	that	DET
faba-97	84	20	rate	rate	NOUN
faba-97	84	21	has	have	AUX
faba-97	84	22	been	be	AUX
faba-97	84	23	in	in	ADP
faba-97	84	24	force	force	NOUN
faba-97	84	25	since	since	SCONJ
faba-97	84	26	2007	2007	NUM
faba-97	84	27	when	when	SCONJ
faba-97	84	28	it	it	PRON
faba-97	84	29	was	be	AUX
faba-97	84	30	reduced	reduce	VERB
faba-97	84	31	from	from	ADP
faba-97	84	32	15	15	NUM
faba-97	84	33	%	%	NOUN
faba-97	84	34	.	.	PUNCT
faba-97	85	1	the	the	DET
faba-97	85	2	contribution	contribution	NOUN
faba-97	85	3	of	of	ADP
faba-97	85	4	corporate	corporate	ADJ
faba-97	85	5	income	income	NOUN
faba-97	85	6	tax	tax	NOUN
faba-97	85	7	to	to	ADP
faba-97	85	8	the	the	DET
faba-97	85	9	tax	tax	NOUN
faba-97	85	10	mix	mix	NOUN
faba-97	85	11	is	be	AUX
faba-97	85	12	around	around	ADV
faba-97	85	13	2	2	NUM
faba-97	85	14	%	%	NOUN
faba-97	85	15	in	in	ADP
faba-97	85	16	gdp	gdp	NOUN
faba-97	85	17	terms	term	NOUN
faba-97	85	18	,	,	PUNCT
faba-97	85	19	having	having	AUX
faba-97	85	20	accounted	account	VERB
faba-97	85	21	for	for	ADP
faba-97	85	22	4.1	4.1	NUM
faba-97	85	23	%	%	NOUN
faba-97	85	24	at	at	ADP
faba-97	85	25	the	the	DET
faba-97	85	26	beginning	beginning	NOUN
faba-97	85	27	of	of	ADP
faba-97	85	28	the	the	DET
faba-97	85	29	period	period	NOUN
faba-97	85	30	.	.	PUNCT
faba-97	86	1	the	the	DET
faba-97	86	2	revenue	revenue	NOUN
faba-97	86	3	from	from	ADP
faba-97	86	4	this	this	DET
faba-97	86	5	tax	tax	NOUN
faba-97	86	6	was	be	AUX
faba-97	86	7	seriously	seriously	ADV
faba-97	86	8	affected	affect	VERB
faba-97	86	9	by	by	ADP
faba-97	86	10	the	the	DET
faba-97	86	11	subsequent	subsequent	ADJ
faba-97	86	12	financial	financial	ADJ
faba-97	86	13	and	and	CCONJ
faba-97	86	14	economic	economic	ADJ
faba-97	86	15	crisis	crisis	NOUN
faba-97	86	16	in	in	ADP
faba-97	86	17	2008—2009	2008—2009	NUM
faba-97	86	18	.	.	PUNCT
faba-97	87	1	the	the	DET
faba-97	87	2	group	group	NOUN
faba-97	87	3	of	of	ADP
faba-97	87	4	direct	direct	ADJ
faba-97	87	5	taxes	taxis	NOUN
faba-97	87	6	also	also	ADV
faba-97	87	7	includes	include	VERB
faba-97	87	8	social	social	ADJ
faba-97	87	9	security	security	NOUN
faba-97	87	10	contributions	contribution	NOUN
faba-97	87	11	,	,	PUNCT
faba-97	87	12	which	which	PRON
faba-97	87	13	,	,	PUNCT
faba-97	87	14	despite	despite	SCONJ
faba-97	87	15	being	be	AUX
faba-97	87	16	tax	tax	NOUN
faba-97	87	17	-	-	PUNCT
faba-97	87	18	like	like	ADJ
faba-97	87	19	revenues	revenue	NOUN
faba-97	87	20	,	,	PUNCT
faba-97	87	21	are	be	AUX
faba-97	87	22	its	its	PRON
faba-97	87	23	main	main	ADJ
faba-97	87	24	component	component	NOUN
faba-97	87	25	.	.	PUNCT
faba-97	88	1	in	in	ADP
faba-97	88	2	the	the	DET
faba-97	88	3	area	area	NOUN
faba-97	88	4	of	of	ADP
faba-97	88	5	social	social	ADJ
faba-97	88	6	security	security	NOUN
faba-97	88	7	policy	policy	NOUN
faba-97	88	8	,	,	PUNCT
faba-97	88	9	there	there	PRON
faba-97	88	10	are	be	VERB
faba-97	88	11	two	two	NUM
faba-97	88	12	discrete	discrete	ADJ
faba-97	88	13	periods	period	NOUN
faba-97	88	14	:	:	PUNCT
faba-97	88	15	2007—2011	2007—2011	NUM
faba-97	88	16	,	,	PUNCT
faba-97	88	17	when	when	SCONJ
faba-97	88	18	it	it	PRON
faba-97	88	19	was	be	AUX
faba-97	88	20	aimed	aim	VERB
faba-97	88	21	at	at	ADP
faba-97	88	22	reducing	reduce	VERB
faba-97	88	23	the	the	DET
faba-97	88	24	burden	burden	NOUN
faba-97	88	25	of	of	ADP
faba-97	88	26	contributions	contribution	NOUN
faba-97	88	27	(	(	PUNCT
faba-97	88	28	they	they	PRON
faba-97	88	29	dropped	drop	VERB
faba-97	88	30	from	from	ADP
faba-97	88	31	7.7	7.7	NUM
faba-97	88	32	%	%	NOUN
faba-97	88	33	to	to	ADP
faba-97	88	34	6.7	6.7	NUM
faba-97	88	35	%	%	NOUN
faba-97	88	36	in	in	ADP
faba-97	88	37	gdp	gdp	NOUN
faba-97	88	38	terms	term	NOUN
faba-97	88	39	)	)	PUNCT
faba-97	88	40	,	,	PUNCT
faba-97	88	41	and	and	CCONJ
faba-97	88	42	2012—2020	2012—2020	NOUN
faba-97	88	43	,	,	PUNCT
faba-97	88	44	when	when	SCONJ
faba-97	88	45	their	their	PRON
faba-97	88	46	share	share	NOUN
faba-97	88	47	rose	rise	VERB
faba-97	88	48	to	to	ADP
faba-97	88	49	9.3	9.3	NUM
faba-97	88	50	%	%	NOUN
faba-97	88	51	(	(	PUNCT
faba-97	88	52	5.6	5.6	NUM
faba-97	88	53	%	%	NOUN
faba-97	88	54	at	at	ADP
faba-97	88	55	the	the	DET
faba-97	88	56	expense	expense	NOUN
faba-97	88	57	of	of	ADP
faba-97	88	58	the	the	DET
faba-97	88	59	employer	employer	NOUN
faba-97	88	60	and	and	CCONJ
faba-97	88	61	3.7	3.7	NUM
faba-97	88	62	%	%	NOUN
faba-97	88	63	at	at	ADP
faba-97	88	64	the	the	DET
faba-97	88	65	expense	expense	NOUN
faba-97	88	66	of	of	ADP
faba-97	88	67	the	the	DET
faba-97	88	68	employee	employee	NOUN
faba-97	88	69	)	)	PUNCT
faba-97	88	70	.	.	PUNCT
faba-97	89	1	as	as	ADP
faba-97	89	2	of	of	ADP
faba-97	89	3	2020	2020	NUM
faba-97	89	4	,	,	PUNCT
faba-97	89	5	social	social	ADJ
faba-97	89	6	security	security	NOUN
faba-97	89	7	contributions	contribution	NOUN
faba-97	89	8	amount	amount	NOUN
faba-97	89	9	to	to	ADP
faba-97	89	10	32.8	32.8	NUM
faba-97	89	11	%	%	NOUN
faba-97	89	12	of	of	ADP
faba-97	89	13	gross	gross	ADJ
faba-97	89	14	wages	wage	NOUN
faba-97	89	15	and	and	CCONJ
faba-97	89	16	consist	consist	VERB
faba-97	89	17	of	of	ADP
faba-97	89	18	24.3	24.3	NUM
faba-97	89	19	%	%	NOUN
faba-97	89	20	in	in	ADP
faba-97	89	21	social	social	ADJ
faba-97	89	22	security	security	NOUN
faba-97	89	23	contributions	contribution	NOUN
faba-97	89	24	(	(	PUNCT
faba-97	89	25	including	include	VERB
faba-97	89	26	19.8	19.8	NUM
faba-97	89	27	%	%	NOUN
faba-97	89	28	for	for	ADP
faba-97	89	29	pension	pension	NOUN
faba-97	89	30	schemes	scheme	NOUN
faba-97	89	31	)	)	PUNCT
faba-97	89	32	and	and	CCONJ
faba-97	89	33	8	8	NUM
faba-97	89	34	%	%	NOUN
faba-97	89	35	in	in	ADP
faba-97	89	36	health	health	NOUN
faba-97	89	37	insurance	insurance	NOUN
faba-97	89	38	contributions	contribution	NOUN
faba-97	89	39	.	.	PUNCT
faba-97	90	1	a	a	DET
faba-97	90	2	maximum	maximum	ADJ
faba-97	90	3	social	social	ADJ
faba-97	90	4	security	security	NOUN
faba-97	90	5	income	income	NOUN
faba-97	90	6	basis	basis	NOUN
faba-97	90	7	has	have	AUX
faba-97	90	8	been	be	AUX
faba-97	90	9	set	set	VERB
faba-97	90	10	,	,	PUNCT
faba-97	90	11	which	which	PRON
faba-97	90	12	rose	rise	VERB
faba-97	90	13	from	from	ADP
faba-97	90	14	bgn	bgn	NOUN
faba-97	90	15	1	1	NUM
faba-97	90	16	400	400	NUM
faba-97	90	17	in	in	ADP
faba-97	90	18	2007	2007	NUM
faba-97	90	19	to	to	PART
faba-97	90	20	bgn	bgn	VERB
faba-97	90	21	3	3	NUM
faba-97	90	22	000	000	NUM
faba-97	90	23	in	in	ADP
faba-97	90	24	2019	2019	NUM
faba-97	90	25	.	.	PUNCT
faba-97	91	1	social	social	ADJ
faba-97	91	2	security	security	NOUN
faba-97	91	3	contributions	contribution	NOUN
faba-97	91	4	decreased	decrease	VERB
faba-97	91	5	from	from	ADP
faba-97	91	6	29.5	29.5	NUM
faba-97	91	7	%	%	NOUN
faba-97	91	8	in	in	ADP
faba-97	91	9	2007	2007	NUM
faba-97	91	10	to	to	ADP
faba-97	91	11	20.5	20.5	NUM
faba-97	91	12	%	%	NOUN
faba-97	91	13	in	in	ADP
faba-97	91	14	2010	2010	NUM
faba-97	91	15	,	,	PUNCT
faba-97	91	16	followed	follow	VERB
faba-97	91	17	by	by	ADP
faba-97	91	18	a	a	DET
faba-97	91	19	period	period	NOUN
faba-97	91	20	of	of	ADP
faba-97	91	21	increasing	increase	VERB
faba-97	91	22	rates	rate	NOUN
faba-97	91	23	,	,	PUNCT
faba-97	91	24	bringing	bring	VERB
faba-97	91	25	them	they	PRON
faba-97	91	26	to	to	ADP
faba-97	91	27	24.3	24.3	NUM
faba-97	91	28	%	%	NOUN
faba-97	91	29	in	in	ADP
faba-97	91	30	2020	2020	NUM
faba-97	91	31	.	.	PUNCT
faba-97	92	1	in	in	ADP
faba-97	92	2	the	the	DET
faba-97	92	3	period	period	NOUN
faba-97	92	4	under	under	ADP
faba-97	92	5	review	review	NOUN
faba-97	92	6	,	,	PUNCT
faba-97	92	7	the	the	DET
faba-97	92	8	health	health	NOUN
faba-97	92	9	insurance	insurance	NOUN
faba-97	92	10	contribution	contribution	NOUN
faba-97	92	11	was	be	AUX
faba-97	92	12	modified	modify	VERB
faba-97	92	13	only	only	ADV
faba-97	92	14	once	once	ADV
faba-97	92	15	,	,	PUNCT
faba-97	92	16	in	in	ADP
faba-97	92	17	2009	2009	NUM
faba-97	92	18	,	,	PUNCT
faba-97	92	19	from	from	ADP
faba-97	92	20	6	6	NUM
faba-97	92	21	%	%	NOUN
faba-97	92	22	to	to	PART
faba-97	92	23	8	8	NUM
faba-97	92	24	%	%	NOUN
faba-97	92	25	.	.	PUNCT
faba-97	93	1	vat	vat	NOUN
faba-97	93	2	is	be	AUX
faba-97	93	3	the	the	DET
faba-97	93	4	‘	'	PUNCT
faba-97	93	5	backbone	backbone	NOUN
faba-97	93	6	’	'	PUNCT
faba-97	93	7	of	of	ADP
faba-97	93	8	the	the	DET
faba-97	93	9	tax	tax	NOUN
faba-97	93	10	system	system	NOUN
faba-97	93	11	and	and	CCONJ
faba-97	93	12	accounts	account	VERB
faba-97	93	13	for	for	ADP
faba-97	93	14	almost	almost	ADV
faba-97	93	15	half	half	NOUN
faba-97	93	16	of	of	ADP
faba-97	93	17	all	all	DET
faba-97	93	18	tax	tax	NOUN
faba-97	93	19	revenue	revenue	NOUN
faba-97	93	20	.	.	PUNCT
faba-97	94	1	its	its	PRON
faba-97	94	2	share	share	NOUN
faba-97	94	3	in	in	ADP
faba-97	94	4	gdp	gdp	NOUN
faba-97	94	5	has	have	AUX
faba-97	94	6	fluctuated	fluctuate	VERB
faba-97	94	7	between	between	ADP
faba-97	94	8	8.1	8.1	NUM
faba-97	94	9	%	%	NOUN
faba-97	94	10	in	in	ADP
faba-97	94	11	2011	2011	NUM
faba-97	94	12	and	and	CCONJ
faba-97	94	13	10.4	10.4	NUM
faba-97	94	14	%	%	NOUN
faba-97	94	15	in	in	ADP
faba-97	94	16	2008	2008	NUM
faba-97	94	17	,	,	PUNCT
faba-97	94	18	with	with	ADP
faba-97	94	19	no	no	DET
faba-97	94	20	identifiable	identifiable	ADJ
faba-97	94	21	trend	trend	NOUN
faba-97	94	22	.	.	PUNCT
faba-97	95	1	changes	change	NOUN
faba-97	95	2	are	be	AUX
faba-97	95	3	rather	rather	ADV
faba-97	95	4	due	due	ADJ
faba-97	95	5	to	to	ADP
faba-97	95	6	fluctuations	fluctuation	NOUN
faba-97	95	7	in	in	ADP
faba-97	95	8	the	the	DET
faba-97	95	9	value	value	NOUN
faba-97	95	10	of	of	ADP
faba-97	95	11	gdp	gdp	NOUN
faba-97	95	12	.	.	PUNCT
faba-97	96	1	the	the	DET
faba-97	96	2	standard	standard	ADJ
faba-97	96	3	rate	rate	NOUN
faba-97	96	4	is	be	AUX
faba-97	96	5	20	20	NUM
faba-97	96	6	%	%	NOUN
faba-97	96	7	and	and	CCONJ
faba-97	96	8	has	have	AUX
faba-97	96	9	not	not	PART
faba-97	96	10	changed	change	VERB
faba-97	96	11	throughout	throughout	ADP
faba-97	96	12	the	the	DET
faba-97	96	13	period	period	NOUN
faba-97	96	14	under	under	ADP
faba-97	96	15	examination	examination	NOUN
faba-97	96	16	.	.	PUNCT
faba-97	97	1	a	a	DET
faba-97	97	2	reduced	reduced	ADJ
faba-97	97	3	rate	rate	NOUN
faba-97	97	4	of	of	ADP
faba-97	97	5	7	7	NUM
faba-97	97	6	%	%	NOUN
faba-97	97	7	was	be	AUX
faba-97	97	8	introduced	introduce	VERB
faba-97	97	9	for	for	ADP
faba-97	97	10	tourism	tourism	NOUN
faba-97	97	11	services	service	NOUN
faba-97	97	12	in	in	ADP
faba-97	97	13	2007	2007	NUM
faba-97	97	14	,	,	PUNCT
faba-97	97	15	and	and	CCONJ
faba-97	97	16	that	that	PRON
faba-97	97	17	was	be	AUX
faba-97	97	18	raised	raise	VERB
faba-97	97	19	to	to	ADP
faba-97	97	20	9	9	NUM
faba-97	97	21	%	%	NOUN
faba-97	97	22	in	in	ADP
faba-97	97	23	2011	2011	NUM
faba-97	97	24	.	.	PUNCT
faba-97	98	1	in	in	ADP
faba-97	98	2	2020	2020	NUM
faba-97	98	3	,	,	PUNCT
faba-97	98	4	the	the	DET
faba-97	98	5	application	application	NOUN
faba-97	98	6	scope	scope	NOUN
faba-97	98	7	of	of	ADP
faba-97	98	8	the	the	DET
faba-97	98	9	reduced	reduce	VERB
faba-97	98	10	rate	rate	NOUN
faba-97	98	11	was	be	AUX
faba-97	98	12	temporarily	temporarily	ADV
faba-97	98	13	extended	extend	VERB
faba-97	98	14	as	as	ADP
faba-97	98	15	part	part	NOUN
faba-97	98	16	of	of	ADP
faba-97	98	17	the	the	DET
faba-97	98	18	anti	anti	ADJ
faba-97	98	19	-	-	ADJ
faba-97	98	20	crisis	crisis	ADJ
faba-97	98	21	government	government	NOUN
faba-97	98	22	policy	policy	NOUN
faba-97	98	23	in	in	ADP
faba-97	98	24	response	response	NOUN
faba-97	98	25	to	to	ADP
faba-97	98	26	the	the	DET
faba-97	98	27	effects	effect	NOUN
faba-97	98	28	of	of	ADP
faba-97	98	29	the	the	DET
faba-97	98	30	covid-19	covid-19	PROPN
faba-97	98	31	pandemic	pandemic	NOUN
faba-97	98	32	.	.	PUNCT
faba-97	99	1	the	the	DET
faba-97	99	2	second	second	ADJ
faba-97	99	3	most	most	ADV
faba-97	99	4	important	important	ADJ
faba-97	99	5	tax	tax	NOUN
faba-97	99	6	in	in	ADP
faba-97	99	7	bulgaria	bulgaria	PROPN
faba-97	99	8	in	in	ADP
faba-97	99	9	fiscal	fiscal	ADJ
faba-97	99	10	terms	term	NOUN
faba-97	99	11	is	be	AUX
faba-97	99	12	excise	excise	NOUN
faba-97	99	13	duties	duty	NOUN
faba-97	99	14	;	;	PUNCT
faba-97	99	15	its	its	PRON
faba-97	99	16	share	share	NOUN
faba-97	99	17	averaged	average	VERB
faba-97	99	18	around	around	ADV
faba-97	99	19	5	5	NUM
faba-97	99	20	%	%	NOUN
faba-97	99	21	of	of	ADP
faba-97	99	22	gdp	gdp	NOUN
faba-97	99	23	for	for	ADP
faba-97	99	24	the	the	DET
faba-97	99	25	period	period	NOUN
faba-97	99	26	under	under	ADP
faba-97	99	27	review	review	NOUN
faba-97	99	28	.	.	PUNCT
faba-97	100	1	a	a	DET
faba-97	100	2	more	more	ADV
faba-97	100	3	significant	significant	ADJ
faba-97	100	4	change	change	NOUN
faba-97	100	5	in	in	ADP
faba-97	100	6	the	the	DET
faba-97	100	7	direction	direction	NOUN
faba-97	100	8	of	of	ADP
faba-97	100	9	increasing	increase	VERB
faba-97	100	10	excise	excise	NOUN
faba-97	100	11	duties	duty	NOUN
faba-97	100	12	was	be	AUX
faba-97	100	13	observed	observe	VERB
faba-97	100	14	in	in	ADP
faba-97	100	15	2007	2007	NUM
faba-97	100	16	,	,	PUNCT
faba-97	100	17	when	when	SCONJ
faba-97	100	18	bulgaria	bulgaria	PROPN
faba-97	100	19	joined	join	VERB
faba-97	100	20	the	the	DET
faba-97	100	21	eu	eu	PROPN
faba-97	100	22	and	and	CCONJ
faba-97	100	23	hence	hence	ADV
faba-97	100	24	became	became	AUX
faba-97	100	25	obliged	oblige	VERB
faba-97	100	26	to	to	PART
faba-97	100	27	align	align	VERB
faba-97	100	28	its	its	PRON
faba-97	100	29	excise	excise	NOUN
faba-97	100	30	policy	policy	NOUN
faba-97	100	31	with	with	ADP
faba-97	100	32	the	the	DET
faba-97	100	33	relevant	relevant	ADJ
faba-97	100	34	european	european	ADJ
faba-97	100	35	directives	directive	NOUN
faba-97	100	36	.	.	PUNCT
faba-97	101	1	excise	excise	NOUN
faba-97	101	2	goods	good	NOUN
faba-97	101	3	are	be	AUX
faba-97	101	4	divided	divide	VERB
faba-97	101	5	into	into	ADP
faba-97	101	6	three	three	NUM
faba-97	101	7	groups	group	NOUN
faba-97	101	8	:	:	PUNCT
faba-97	101	9	tobacco	tobacco	NOUN
faba-97	101	10	products	product	NOUN
faba-97	101	11	,	,	PUNCT
faba-97	101	12	energy	energy	NOUN
faba-97	101	13	products	product	NOUN
faba-97	101	14	(	(	PUNCT
faba-97	101	15	including	include	VERB
faba-97	101	16	electricity	electricity	NOUN
faba-97	101	17	)	)	PUNCT
faba-97	101	18	and	and	CCONJ
faba-97	101	19	alcoholic	alcoholic	ADJ
faba-97	101	20	beverages	beverage	NOUN
faba-97	101	21	.	.	PUNCT
faba-97	102	1	the	the	DET
faba-97	102	2	fiscal	fiscal	ADJ
faba-97	102	3	role	role	NOUN
faba-97	102	4	of	of	ADP
faba-97	102	5	customs	custom	NOUN
faba-97	102	6	duties	duty	NOUN
faba-97	102	7	in	in	ADP
faba-97	102	8	bulgaria	bulgaria	PROPN
faba-97	102	9	sharply	sharply	ADV
faba-97	102	10	declined	decline	VERB
faba-97	102	11	in	in	ADP
faba-97	102	12	2007	2007	NUM
faba-97	102	13	,	,	PUNCT
faba-97	102	14	due	due	ADP
faba-97	102	15	to	to	ADP
faba-97	102	16	the	the	DET
faba-97	102	17	country	country	NOUN
faba-97	102	18	's	's	PART
faba-97	102	19	accession	accession	NOUN
faba-97	102	20	to	to	ADP
faba-97	102	21	the	the	DET
faba-97	102	22	eu	eu	PROPN
faba-97	102	23	common	common	ADJ
faba-97	102	24	market	market	NOUN
faba-97	102	25	.	.	PUNCT
faba-97	103	1	since	since	SCONJ
faba-97	103	2	1	1	NUM
faba-97	103	3	january	january	NOUN
faba-97	103	4	2007	2007	NUM
faba-97	103	5	,	,	PUNCT
faba-97	103	6	only	only	ADV
faba-97	103	7	imports	import	NOUN
faba-97	103	8	of	of	ADP
faba-97	103	9	goods	good	NOUN
faba-97	103	10	from	from	ADP
faba-97	103	11	non	non	ADJ
faba-97	103	12	-	-	ADJ
faba-97	103	13	eu	eu	ADJ
faba-97	103	14	countries	country	NOUN
faba-97	103	15	are	be	AUX
faba-97	103	16	subject	subject	ADJ
faba-97	103	17	to	to	ADP
faba-97	103	18	customs	custom	NOUN
faba-97	103	19	duties	duty	NOUN
faba-97	103	20	.	.	PUNCT
faba-97	104	1	in	in	ADP
faba-97	104	2	2006	2006	NUM
faba-97	104	3	,	,	PUNCT
faba-97	104	4	customs	customs	PROPN
faba-97	104	5	duty	duty	NOUN
faba-97	104	6	revenues	revenue	NOUN
faba-97	104	7	represented	represent	VERB
faba-97	104	8	1.8	1.8	NUM
faba-97	104	9	%	%	NOUN
faba-97	104	10	of	of	ADP
faba-97	104	11	gdp	gdp	NOUN
faba-97	104	12	,	,	PUNCT
faba-97	104	13	while	while	SCONJ
faba-97	104	14	in	in	ADP
faba-97	104	15	2007	2007	NUM
faba-97	104	16	they	they	PRON
faba-97	104	17	accounted	account	VERB
faba-97	104	18	for	for	ADP
faba-97	104	19	just	just	ADV
faba-97	104	20	0.3	0.3	NUM
faba-97	104	21	%	%	NOUN
faba-97	104	22	of	of	ADP
faba-97	104	23	gdp	gdp	NOUN
faba-97	104	24	.	.	PUNCT
faba-97	105	1	the	the	DET
faba-97	105	2	property	property	NOUN
faba-97	105	3	taxes	tax	VERB
faba-97	105	4	fiscal	fiscal	ADJ
faba-97	105	5	contribution	contribution	NOUN
faba-97	105	6	to	to	ADP
faba-97	105	7	total	total	ADJ
faba-97	105	8	tax	tax	NOUN
faba-97	105	9	revenues	revenue	NOUN
faba-97	105	10	is	be	AUX
faba-97	105	11	a	a	DET
faba-97	105	12	mere	mere	ADJ
faba-97	105	13	3	3	NUM
faba-97	105	14	%	%	NOUN
faba-97	105	15	(	(	PUNCT
faba-97	105	16	less	less	ADJ
faba-97	105	17	than	than	ADP
faba-97	105	18	1	1	NUM
faba-97	105	19	%	%	NOUN
faba-97	105	20	of	of	ADP
faba-97	105	21	gdp	gdp	NOUN
faba-97	105	22	)	)	PUNCT
faba-97	105	23	.	.	PUNCT
faba-97	106	1	the	the	DET
faba-97	106	2	group	group	NOUN
faba-97	106	3	of	of	ADP
faba-97	106	4	property	property	NOUN
faba-97	106	5	taxes	taxis	NOUN
faba-97	106	6	includes	include	VERB
faba-97	106	7	the	the	DET
faba-97	106	8	following	follow	VERB
faba-97	106	9	five	five	NUM
faba-97	106	10	taxes	taxis	NOUN
faba-97	106	11	:	:	PUNCT
faba-97	106	12	real	real	ADJ
faba-97	106	13	property	property	NOUN
faba-97	106	14	tax	tax	NOUN
faba-97	106	15	,	,	PUNCT
faba-97	106	16	inheritance	inheritance	NOUN
faba-97	106	17	tax	tax	NOUN
faba-97	106	18	,	,	PUNCT
faba-97	106	19	gift	gift	NOUN
faba-97	106	20	tax	tax	NOUN
faba-97	106	21	,	,	PUNCT
faba-97	106	22	tax	tax	NOUN
faba-97	106	23	on	on	ADP
faba-97	106	24	property	property	NOUN
faba-97	106	25	acquisitions	acquisition	NOUN
faba-97	106	26	and	and	CCONJ
faba-97	106	27	motor	motor	NOUN
faba-97	106	28	vehicle	vehicle	NOUN
faba-97	106	29	tax	tax	NOUN
faba-97	106	30	.	.	PUNCT
faba-97	107	1	revenues	revenue	NOUN
faba-97	107	2	from	from	ADP
faba-97	107	3	these	these	PRON
faba-97	107	4	are	be	AUX
faba-97	107	5	collected	collect	VERB
faba-97	107	6	in	in	ADP
faba-97	107	7	local	local	ADJ
faba-97	107	8	budgets	budget	NOUN
faba-97	107	9	and	and	CCONJ
faba-97	107	10	tax	tax	NOUN
faba-97	107	11	rates	rate	NOUN
faba-97	107	12	are	be	AUX
faba-97	107	13	set	set	VERB
faba-97	107	14	by	by	ADP
faba-97	107	15	local	local	ADJ
faba-97	107	16	authorities	authority	NOUN
faba-97	107	17	within	within	ADP
faba-97	107	18	legally	legally	ADV
faba-97	107	19	defined	define	VERB
faba-97	107	20	limits	limit	NOUN
faba-97	107	21	.	.	PUNCT
faba-97	108	1	regarding	regard	VERB
faba-97	108	2	the	the	DET
faba-97	108	3	main	main	ADJ
faba-97	108	4	tax	tax	NOUN
faba-97	108	5	elements	element	NOUN
faba-97	108	6	,	,	PUNCT
faba-97	108	7	namely	namely	ADV
faba-97	108	8	tax	tax	NOUN
faba-97	108	9	rates	rate	NOUN
faba-97	108	10	and	and	CCONJ
faba-97	108	11	tax	tax	NOUN
faba-97	108	12	bases	basis	NOUN
faba-97	108	13	,	,	PUNCT
faba-97	108	14	it	it	PRON
faba-97	108	15	can	can	AUX
faba-97	108	16	be	be	AUX
faba-97	108	17	concluded	conclude	VERB
faba-97	108	18	that	that	SCONJ
faba-97	108	19	the	the	DET
faba-97	108	20	bulgarian	bulgarian	ADJ
faba-97	108	21	tax	tax	NOUN
faba-97	108	22	system	system	NOUN
faba-97	108	23	is	be	AUX
faba-97	108	24	characterised	characterise	VERB
faba-97	108	25	by	by	ADP
faba-97	108	26	low	low	ADJ
faba-97	108	27	tax	tax	NOUN
faba-97	108	28	rates	rate	NOUN
faba-97	108	29	and	and	CCONJ
faba-97	108	30	a	a	DET
faba-97	108	31	broad	broad	ADJ
faba-97	108	32	tax	tax	NOUN
faba-97	108	33	base	base	NOUN
faba-97	108	34	.	.	PUNCT
faba-97	109	1	as	as	SCONJ
faba-97	109	2	is	be	AUX
faba-97	109	3	well	well	ADV
faba-97	109	4	known	know	VERB
faba-97	109	5	,	,	PUNCT
faba-97	109	6	high	high	ADJ
faba-97	109	7	tax	tax	NOUN
faba-97	109	8	rates	rate	NOUN
faba-97	109	9	cause	cause	VERB
faba-97	109	10	greater	great	ADJ
faba-97	109	11	distortions	distortion	NOUN
faba-97	109	12	in	in	ADP
faba-97	109	13	the	the	DET
faba-97	109	14	behaviour	behaviour	NOUN
faba-97	109	15	of	of	ADP
faba-97	109	16	economic	economic	ADJ
faba-97	109	17	agents	agent	NOUN
faba-97	109	18	and	and	CCONJ
faba-97	109	19	generate	generate	VERB
faba-97	109	20	a	a	DET
faba-97	109	21	higher	high	ADJ
faba-97	109	22	excessive	excessive	ADJ
faba-97	109	23	tax	tax	NOUN
faba-97	109	24	burden	burden	NOUN
faba-97	109	25	.	.	PUNCT
faba-97	110	1	from	from	ADP
faba-97	110	2	the	the	DET
faba-97	110	3	analysis	analysis	NOUN
faba-97	110	4	of	of	ADP
faba-97	110	5	the	the	DET
faba-97	110	6	structure	structure	NOUN
faba-97	110	7	of	of	ADP
faba-97	110	8	tax	tax	NOUN
faba-97	110	9	revenues	revenue	NOUN
faba-97	110	10	it	it	PRON
faba-97	110	11	follows	follow	VERB
faba-97	110	12	that	that	SCONJ
faba-97	110	13	bulgaria	bulgaria	PROPN
faba-97	110	14	adheres	adhere	VERB
faba-97	110	15	to	to	ADP
faba-97	110	16	the	the	DET
faba-97	110	17	taxation	taxation	NOUN
faba-97	110	18	of	of	ADP
faba-97	110	19	consumption	consumption	NOUN
faba-97	110	20	with	with	ADP
faba-97	110	21	the	the	DET
faba-97	110	22	highest	high	ADJ
faba-97	110	23	weight	weight	NOUN
faba-97	110	24	,	,	PUNCT
faba-97	110	25	followed	follow	VERB
faba-97	110	26	by	by	ADP
faba-97	110	27	taxes	taxis	NOUN
faba-97	110	28	on	on	ADP
faba-97	110	29	labour	labour	ADJ
faba-97	110	30	income	income	NOUN
faba-97	110	31	and	and	CCONJ
faba-97	110	32	the	the	DET
faba-97	110	33	most	most	ADV
faba-97	110	34	sparing	sparing	NOUN
faba-97	110	35	is	be	AUX
faba-97	110	36	taxation	taxation	NOUN
faba-97	110	37	on	on	ADP
faba-97	110	38	capital	capital	NOUN
faba-97	110	39	.	.	PUNCT
faba-97	111	1	tax	tax	NOUN
faba-97	111	2	policy	policy	NOUN
faba-97	111	3	is	be	AUX
faba-97	111	4	oriented	orient	VERB
faba-97	111	5	towards	towards	ADP
faba-97	111	6	proportional	proportional	ADJ
faba-97	111	7	personal	personal	ADJ
faba-97	111	8	taxation	taxation	NOUN
faba-97	111	9	and	and	CCONJ
faba-97	111	10	does	do	AUX
faba-97	111	11	not	not	PART
faba-97	111	12	use	use	VERB
faba-97	111	13	the	the	DET
faba-97	111	14	opportunities	opportunity	NOUN
faba-97	111	15	for	for	ADP
faba-97	111	16	redistribution	redistribution	NOUN
faba-97	111	17	of	of	ADP
faba-97	111	18	income	income	NOUN
faba-97	111	19	through	through	ADP
faba-97	111	20	progressive	progressive	ADJ
faba-97	111	21	taxation	taxation	NOUN
faba-97	111	22	.	.	PUNCT
faba-97	112	1	of	of	ADP
faba-97	112	2	course	course	NOUN
faba-97	112	3	,	,	PUNCT
faba-97	112	4	taxes	taxis	NOUN
faba-97	112	5	are	be	AUX
faba-97	112	6	not	not	PART
faba-97	112	7	the	the	DET
faba-97	112	8	only	only	ADJ
faba-97	112	9	tool	tool	NOUN
faba-97	112	10	to	to	PART
faba-97	112	11	narrow	narrow	VERB
faba-97	112	12	income	income	NOUN
faba-97	112	13	inequality	inequality	NOUN
faba-97	112	14	,	,	PUNCT
faba-97	112	15	but	but	CCONJ
faba-97	112	16	they	they	PRON
faba-97	112	17	directly	directly	ADV
faba-97	112	18	attack	attack	VERB
faba-97	112	19	income	income	NOUN
faba-97	112	20	and	and	CCONJ
faba-97	112	21	can	can	AUX
faba-97	112	22	be	be	AUX
faba-97	112	23	very	very	ADV
faba-97	112	24	effective	effective	ADJ
faba-97	112	25	for	for	ADP
faba-97	112	26	this	this	DET
faba-97	112	27	purpose	purpose	NOUN
faba-97	112	28	.	.	PUNCT
faba-97	113	1	non	non	ADJ
faba-97	113	2	-	-	ADJ
faba-97	113	3	tax	tax	ADJ
faba-97	113	4	redistributive	redistributive	ADJ
faba-97	113	5	instruments	instrument	NOUN
faba-97	113	6	,	,	PUNCT
faba-97	113	7	i.e.	i.e.	X
faba-97	113	8	social	social	ADJ
faba-97	113	9	transfers	transfer	NOUN
faba-97	113	10	obviously	obviously	ADV
faba-97	113	11	do	do	AUX
faba-97	113	12	not	not	PART
faba-97	113	13	lead	lead	VERB
faba-97	113	14	to	to	ADP
faba-97	113	15	good	good	ADJ
faba-97	113	16	results	result	NOUN
faba-97	113	17	,	,	PUNCT
faba-97	113	18	as	as	SCONJ
faba-97	113	19	bulgaria	bulgaria	PROPN
faba-97	113	20	ranks	rank	VERB
faba-97	113	21	first	first	ADV
faba-97	113	22	in	in	ADP
faba-97	113	23	the	the	DET
faba-97	113	24	eu	eu	PROPN
faba-97	113	25	in	in	ADP
faba-97	113	26	terms	term	NOUN
faba-97	113	27	of	of	ADP
faba-97	113	28	income	income	NOUN
faba-97	113	29	inequality	inequality	NOUN
faba-97	113	30	.	.	PUNCT
faba-97	114	1	in	in	ADP
faba-97	114	2	2019	2019	NUM
faba-97	114	3	the	the	DET
faba-97	114	4	income	income	NOUN
faba-97	114	5	quintile	quintile	NOUN
faba-97	114	6	share	share	NOUN
faba-97	114	7	ratio	ratio	NOUN
faba-97	114	8	or	or	CCONJ
faba-97	114	9	the	the	DET
faba-97	114	10	s80	s80	PROPN
faba-97	114	11	/	/	SYM
faba-97	114	12	s20	s20	NOUN
faba-97	114	13	ratio	ratio	NOUN
faba-97	114	14	exhibits	exhibit	VERB
faba-97	114	15	value	value	NOUN
faba-97	114	16	of	of	ADP
faba-97	114	17	8.1	8.1	NUM
faba-97	114	18	for	for	ADP
faba-97	114	19	bulgaria	bulgaria	PROPN
faba-97	114	20	with	with	ADP
faba-97	114	21	average	average	ADJ
faba-97	114	22	value	value	NOUN
faba-97	114	23	of	of	ADP
faba-97	114	24	5	5	NUM
faba-97	114	25	for	for	ADP
faba-97	114	26	the	the	DET
faba-97	114	27	eu	eu	PROPN
faba-97	114	28	countries	country	NOUN
faba-97	114	29	.	.	PUNCT
faba-97	115	1	the	the	DET
faba-97	115	2	most	most	ADV
faba-97	115	3	commonly	commonly	ADV
faba-97	115	4	used	use	VERB
faba-97	115	5	indicator	indicator	NOUN
faba-97	115	6	for	for	ADP
faba-97	115	7	measuring	measure	VERB
faba-97	115	8	income	income	NOUN
faba-97	115	9	inequality	inequality	NOUN
faba-97	115	10	is	be	AUX
faba-97	115	11	gini	gini	PROPN
faba-97	115	12	coefficient	coefficient	PROPN
faba-97	115	13	,	,	PUNCT
faba-97	115	14	the	the	DET
faba-97	115	15	value	value	NOUN
faba-97	115	16	of	of	ADP
faba-97	115	17	which	which	PRON
faba-97	115	18	for	for	ADP
faba-97	115	19	bulgaria	bulgaria	PROPN
faba-97	115	20	in	in	ADP
faba-97	115	21	2019	2019	NUM
faba-97	115	22	is	be	AUX
faba-97	115	23	also	also	ADV
faba-97	115	24	significantly	significantly	ADV
faba-97	115	25	above	above	ADP
faba-97	115	26	the	the	DET
faba-97	115	27	eu	eu	PROPN
faba-97	115	28	average	average	ADJ
faba-97	115	29	40.8	40.8	NUM
faba-97	115	30	compared	compare	VERB
faba-97	115	31	to	to	ADP
faba-97	115	32	30.2	30.2	NUM
faba-97	115	33	.	.	PUNCT
faba-97	116	1	the	the	DET
faba-97	116	2	next	next	ADJ
faba-97	116	3	country	country	NOUN
faba-97	116	4	in	in	ADP
faba-97	116	5	the	the	DET
faba-97	116	6	ranking	ranking	NOUN
faba-97	116	7	is	be	AUX
faba-97	116	8	lithuania	lithuania	PROPN
faba-97	116	9	and	and	CCONJ
faba-97	116	10	the	the	DET
faba-97	116	11	value	value	NOUN
faba-97	116	12	of	of	ADP
faba-97	116	13	its	its	PRON
faba-97	116	14	gini	gini	NOUN
faba-97	116	15	coefficient	coefficient	NOUN
faba-97	116	16	is	be	AUX
faba-97	116	17	much	much	ADV
faba-97	116	18	lower	low	ADJ
faba-97	116	19	than	than	ADP
faba-97	116	20	that	that	PRON
faba-97	116	21	of	of	ADP
faba-97	116	22	bulgaria	bulgaria	PROPN
faba-97	116	23	(	(	PUNCT
faba-97	116	24	35.4	35.4	NUM
faba-97	116	25	)	)	PUNCT
faba-97	116	26	.	.	PUNCT
faba-97	117	1	finance	finance	NOUN
faba-97	117	2	,	,	PUNCT
faba-97	117	3	accounting	accounting	NOUN
faba-97	117	4	and	and	CCONJ
faba-97	117	5	business	business	NOUN
faba-97	117	6	analysis	analysis	NOUN
faba-97	117	7	3	3	NUM
faba-97	117	8	(	(	PUNCT
faba-97	117	9	2	2	NUM
faba-97	117	10	)	)	PUNCT
faba-97	117	11	2021	2021	NUM
faba-97	117	12	126	126	NUM
faba-97	117	13	source	source	NOUN
faba-97	117	14	:	:	PUNCT
faba-97	117	15	eurostat	eurostat	PROPN
faba-97	117	16	figure	figure	NOUN
faba-97	117	17	6	6	NUM
faba-97	117	18	.	.	PUNCT
faba-97	118	1	gini	gini	PROPN
faba-97	118	2	coefficient	coefficient	NOUN
faba-97	118	3	of	of	ADP
faba-97	118	4	equivalised	equivalise	VERB
faba-97	118	5	disposable	disposable	ADJ
faba-97	118	6	income	income	NOUN
faba-97	118	7	,	,	PUNCT
faba-97	118	8	2019	2019	NUM
faba-97	118	9	during	during	ADP
faba-97	118	10	the	the	DET
faba-97	118	11	last	last	ADJ
faba-97	118	12	14	14	NUM
faba-97	118	13	years	year	NOUN
faba-97	118	14	income	income	NOUN
faba-97	118	15	inequality	inequality	NOUN
faba-97	118	16	in	in	ADP
faba-97	118	17	bulgaria	bulgaria	PROPN
faba-97	118	18	has	have	AUX
faba-97	118	19	deepened	deepen	VERB
faba-97	118	20	the	the	DET
faba-97	118	21	value	value	NOUN
faba-97	118	22	of	of	ADP
faba-97	118	23	gini	gini	PROPN
faba-97	118	24	coefficient	coefficient	PROPN
faba-97	118	25	has	have	AUX
faba-97	118	26	risen	rise	VERB
faba-97	118	27	from	from	ADP
faba-97	118	28	35.3	35.3	NUM
faba-97	118	29	in	in	ADP
faba-97	118	30	2007	2007	NUM
faba-97	118	31	to	to	ADP
faba-97	118	32	40	40	NUM
faba-97	118	33	in	in	ADP
faba-97	118	34	2020	2020	NUM
faba-97	118	35	(	(	PUNCT
faba-97	118	36	fig.6	fig.6	PROPN
faba-97	118	37	)	)	PUNCT
faba-97	118	38	.	.	PUNCT
faba-97	119	1	high	high	ADJ
faba-97	119	2	levels	level	NOUN
faba-97	119	3	of	of	ADP
faba-97	119	4	income	income	NOUN
faba-97	119	5	inequality	inequality	NOUN
faba-97	119	6	have	have	VERB
faba-97	119	7	not	not	PART
faba-97	119	8	only	only	ADV
faba-97	119	9	a	a	DET
faba-97	119	10	social	social	ADJ
faba-97	119	11	dimension	dimension	NOUN
faba-97	119	12	,	,	PUNCT
faba-97	119	13	but	but	CCONJ
faba-97	119	14	also	also	ADV
faba-97	119	15	an	an	DET
faba-97	119	16	economic	economic	ADJ
faba-97	119	17	one	one	NUM
faba-97	119	18	.	.	PUNCT
faba-97	120	1	the	the	DET
faba-97	120	2	low	low	ADJ
faba-97	120	3	purchasing	purchasing	NOUN
faba-97	120	4	power	power	NOUN
faba-97	120	5	of	of	ADP
faba-97	120	6	a	a	DET
faba-97	120	7	large	large	ADJ
faba-97	120	8	part	part	NOUN
faba-97	120	9	of	of	ADP
faba-97	120	10	the	the	DET
faba-97	120	11	population	population	NOUN
faba-97	120	12	has	have	VERB
faba-97	120	13	a	a	DET
faba-97	120	14	restraining	restraining	NOUN
faba-97	120	15	effect	effect	NOUN
faba-97	120	16	on	on	ADP
faba-97	120	17	the	the	DET
faba-97	120	18	pace	pace	NOUN
faba-97	120	19	of	of	ADP
faba-97	120	20	economic	economic	ADJ
faba-97	120	21	development	development	NOUN
faba-97	120	22	.	.	PUNCT
faba-97	121	1	in	in	ADP
faba-97	121	2	this	this	DET
faba-97	121	3	respect	respect	NOUN
faba-97	121	4	,	,	PUNCT
faba-97	121	5	there	there	PRON
faba-97	121	6	are	be	VERB
faba-97	121	7	serious	serious	ADJ
faba-97	121	8	arguments	argument	NOUN
faba-97	121	9	for	for	ADP
faba-97	121	10	rethinking	rethink	VERB
faba-97	121	11	the	the	DET
faba-97	121	12	proportional	proportional	ADJ
faba-97	121	13	taxation	taxation	NOUN
faba-97	121	14	in	in	ADP
faba-97	121	15	bulgaria	bulgaria	PROPN
faba-97	121	16	and	and	CCONJ
faba-97	121	17	moving	move	VERB
faba-97	121	18	to	to	ADP
faba-97	121	19	a	a	DET
faba-97	121	20	progressive	progressive	ADJ
faba-97	121	21	scale	scale	NOUN
faba-97	121	22	of	of	ADP
faba-97	121	23	personal	personal	ADJ
faba-97	121	24	income	income	NOUN
faba-97	121	25	taxation	taxation	NOUN
faba-97	121	26	(	(	PUNCT
faba-97	121	27	or	or	CCONJ
faba-97	121	28	at	at	ADP
faba-97	121	29	least	least	ADJ
faba-97	121	30	the	the	DET
faba-97	121	31	introduction	introduction	NOUN
faba-97	121	32	of	of	ADP
faba-97	121	33	a	a	DET
faba-97	121	34	non	non	ADJ
faba-97	121	35	-	-	ADJ
faba-97	121	36	taxable	taxable	ADJ
faba-97	121	37	minimum	minimum	NOUN
faba-97	121	38	)	)	PUNCT
faba-97	121	39	.	.	PUNCT
faba-97	122	1	source	source	NOUN
faba-97	122	2	:	:	PUNCT
faba-97	122	3	eurostat	eurostat	PROPN
faba-97	122	4	figure	figure	NOUN
faba-97	122	5	7	7	NUM
faba-97	122	6	.	.	PUNCT
faba-97	123	1	gini	gini	PROPN
faba-97	123	2	coefficient	coefficient	NOUN
faba-97	123	3	of	of	ADP
faba-97	123	4	equivalised	equivalise	VERB
faba-97	123	5	disposable	disposable	ADJ
faba-97	123	6	income	income	NOUN
faba-97	123	7	,	,	PUNCT
faba-97	123	8	bulgaria	bulgaria	PROPN
faba-97	123	9	,	,	PUNCT
faba-97	123	10	2007	2007	NUM
faba-97	123	11	-	-	SYM
faba-97	123	12	2020	2020	NUM
faba-97	123	13	vertical	vertical	ADJ
faba-97	123	14	tax	tax	NOUN
faba-97	123	15	structure	structure	NOUN
faba-97	123	16	the	the	DET
faba-97	123	17	distribution	distribution	NOUN
faba-97	123	18	of	of	ADP
faba-97	123	19	tax	tax	NOUN
faba-97	123	20	revenues	revenue	NOUN
faba-97	123	21	accumulated	accumulate	VERB
faba-97	123	22	by	by	ADP
faba-97	123	23	the	the	DET
faba-97	123	24	public	public	ADJ
faba-97	123	25	sector	sector	NOUN
faba-97	123	26	in	in	ADP
faba-97	123	27	bulgaria	bulgaria	PROPN
faba-97	123	28	among	among	ADP
faba-97	123	29	the	the	DET
faba-97	123	30	structural	structural	ADJ
faba-97	123	31	units	unit	NOUN
faba-97	123	32	of	of	ADP
faba-97	123	33	the	the	DET
faba-97	123	34	general	general	ADJ
faba-97	123	35	government	government	NOUN
faba-97	123	36	sector	sector	NOUN
faba-97	123	37	remained	remain	VERB
faba-97	123	38	unchanged	unchanged	ADJ
faba-97	123	39	in	in	ADP
faba-97	123	40	the	the	DET
faba-97	123	41	period	period	NOUN
faba-97	123	42	2007—2013	2007—2013	NUM
faba-97	123	43	.	.	PUNCT
faba-97	124	1	approximately	approximately	ADV
faba-97	124	2	3	3	NUM
faba-97	124	3	%	%	NOUN
faba-97	124	4	of	of	ADP
faba-97	124	5	the	the	DET
faba-97	124	6	consolidated	consolidated	ADJ
faba-97	124	7	tax	tax	NOUN
faba-97	124	8	revenue	revenue	NOUN
faba-97	124	9	is	be	AUX
faba-97	124	10	generated	generate	VERB
faba-97	124	11	at	at	ADP
faba-97	124	12	the	the	DET
faba-97	124	13	local	local	ADJ
faba-97	124	14	level	level	NOUN
faba-97	124	15	,	,	PUNCT
faba-97	124	16	about	about	ADV
faba-97	124	17	70	70	NUM
faba-97	124	18	%	%	NOUN
faba-97	124	19	at	at	ADP
faba-97	124	20	the	the	DET
faba-97	124	21	central	central	ADJ
faba-97	124	22	level	level	NOUN
faba-97	124	23	and	and	CCONJ
faba-97	124	24	the	the	DET
faba-97	124	25	rest	rest	NOUN
faba-97	124	26	is	be	AUX
faba-97	124	27	channelled	channel	VERB
faba-97	124	28	to	to	ADP
faba-97	124	29	the	the	DET
faba-97	124	30	sub	sub	NOUN
faba-97	124	31	-	-	NOUN
faba-97	124	32	sector	sector	NOUN
faba-97	124	33	of	of	ADP
faba-97	124	34	social	social	ADJ
faba-97	124	35	security	security	NOUN
faba-97	124	36	funds	fund	NOUN
faba-97	124	37	(	(	PUNCT
faba-97	124	38	fig.7	fig.7	ADJ
faba-97	124	39	)	)	PUNCT
faba-97	124	40	.	.	PUNCT
faba-97	125	1	since	since	SCONJ
faba-97	125	2	2014	2014	NUM
faba-97	125	3	,	,	PUNCT
faba-97	125	4	there	there	PRON
faba-97	125	5	has	have	AUX
faba-97	125	6	been	be	AUX
faba-97	125	7	an	an	DET
faba-97	125	8	upward	upward	ADJ
faba-97	125	9	trend	trend	NOUN
faba-97	125	10	in	in	ADP
faba-97	125	11	social	social	ADJ
faba-97	125	12	security	security	NOUN
faba-97	125	13	proceeds	proceed	NOUN
faba-97	125	14	,	,	PUNCT
faba-97	125	15	with	with	ADP
faba-97	125	16	their	their	PRON
faba-97	125	17	share	share	NOUN
faba-97	125	18	reaching	reach	VERB
faba-97	125	19	31	31	NUM
faba-97	125	20	%	%	NOUN
faba-97	125	21	of	of	ADP
faba-97	125	22	consolidated	consolidated	ADJ
faba-97	125	23	tax	tax	NOUN
faba-97	125	24	revenues	revenue	NOUN
faba-97	125	25	in	in	ADP
faba-97	125	26	2020	2020	NUM
faba-97	125	27	,	,	PUNCT
faba-97	125	28	and	and	CCONJ
faba-97	125	29	a	a	DET
faba-97	125	30	downward	downward	ADJ
faba-97	125	31	trend	trend	NOUN
faba-97	125	32	in	in	ADP
faba-97	125	33	tax	tax	NOUN
faba-97	125	34	proceeds	proceed	NOUN
faba-97	125	35	at	at	ADP
faba-97	125	36	the	the	DET
faba-97	125	37	central	central	ADJ
faba-97	125	38	level	level	NOUN
faba-97	125	39	,	,	PUNCT
faba-97	125	40	which	which	PRON
faba-97	125	41	account	account	VERB
faba-97	125	42	for	for	ADP
faba-97	125	43	66	66	NUM
faba-97	125	44	%	%	NOUN
faba-97	125	45	of	of	ADP
faba-97	125	46	consolidated	consolidated	ADJ
faba-97	125	47	tax	tax	NOUN
faba-97	125	48	revenues	revenue	NOUN
faba-97	125	49	in	in	ADP
faba-97	125	50	2020	2020	NUM
faba-97	125	51	(	(	PUNCT
faba-97	125	52	compared	compare	VERB
faba-97	125	53	to	to	ADP
faba-97	125	54	72	72	NUM
faba-97	125	55	%	%	NOUN
faba-97	125	56	in	in	ADP
faba-97	125	57	2007	2007	NUM
faba-97	125	58	)	)	PUNCT
faba-97	125	59	,	,	PUNCT
faba-97	125	60	with	with	ADP
faba-97	125	61	the	the	DET
faba-97	125	62	share	share	NOUN
faba-97	125	63	of	of	ADP
faba-97	125	64	tax	tax	NOUN
faba-97	125	65	receipts	receipt	NOUN
faba-97	125	66	in	in	ADP
faba-97	125	67	the	the	DET
faba-97	125	68	local	local	ADJ
faba-97	125	69	public	public	ADJ
faba-97	125	70	sector	sector	NOUN
faba-97	125	71	remaining	remain	VERB
faba-97	125	72	unchanged	unchanged	ADJ
faba-97	125	73	.	.	PUNCT
faba-97	126	1	finance	finance	NOUN
faba-97	126	2	,	,	PUNCT
faba-97	126	3	accounting	accounting	NOUN
faba-97	126	4	and	and	CCONJ
faba-97	126	5	business	business	NOUN
faba-97	126	6	analysis	analysis	NOUN
faba-97	126	7	3	3	NUM
faba-97	126	8	(	(	PUNCT
faba-97	126	9	2	2	NUM
faba-97	126	10	)	)	PUNCT
faba-97	126	11	2021	2021	NUM
faba-97	126	12	127	127	NUM
faba-97	126	13	source	source	NOUN
faba-97	126	14	:	:	PUNCT
faba-97	126	15	data	datum	NOUN
faba-97	126	16	on	on	ADP
faba-97	126	17	consolidated	consolidated	ADJ
faba-97	126	18	fiscal	fiscal	ADJ
faba-97	126	19	programme	programme	NOUN
faba-97	126	20	,	,	PUNCT
faba-97	126	21	ministry	ministry	NOUN
faba-97	126	22	of	of	ADP
faba-97	126	23	finance	finance	NOUN
faba-97	126	24	of	of	ADP
faba-97	126	25	the	the	DET
faba-97	126	26	republic	republic	NOUN
faba-97	126	27	of	of	ADP
faba-97	126	28	bulgaria	bulgaria	PROPN
faba-97	126	29	figure	figure	NOUN
faba-97	126	30	8	8	NUM
faba-97	126	31	.	.	PUNCT
faba-97	127	1	tax	tax	NOUN
faba-97	127	2	revenue	revenue	NOUN
faba-97	127	3	and	and	CCONJ
faba-97	127	4	expenditure	expenditure	NOUN
faba-97	127	5	structure	structure	NOUN
faba-97	127	6	by	by	ADP
faba-97	127	7	level	level	NOUN
faba-97	127	8	of	of	ADP
faba-97	127	9	government	government	NOUN
faba-97	127	10	it	it	PRON
faba-97	127	11	is	be	AUX
faba-97	127	12	interesting	interesting	ADJ
faba-97	127	13	to	to	PART
faba-97	127	14	observe	observe	VERB
faba-97	127	15	the	the	DET
faba-97	127	16	changes	change	NOUN
faba-97	127	17	in	in	ADP
faba-97	127	18	the	the	DET
faba-97	127	19	structure	structure	NOUN
faba-97	127	20	of	of	ADP
faba-97	127	21	public	public	ADJ
faba-97	127	22	expenditure	expenditure	NOUN
faba-97	127	23	:	:	PUNCT
faba-97	127	24	in	in	ADP
faba-97	127	25	the	the	DET
faba-97	127	26	period	period	NOUN
faba-97	127	27	up	up	ADP
faba-97	127	28	to	to	ADP
faba-97	127	29	and	and	CCONJ
faba-97	127	30	including	include	VERB
faba-97	127	31	2015	2015	NUM
faba-97	127	32	,	,	PUNCT
faba-97	127	33	when	when	SCONJ
faba-97	127	34	no	no	DET
faba-97	127	35	significant	significant	ADJ
faba-97	127	36	changes	change	NOUN
faba-97	127	37	in	in	ADP
faba-97	127	38	the	the	DET
faba-97	127	39	revenue	revenue	NOUN
faba-97	127	40	structure	structure	NOUN
faba-97	127	41	were	be	AUX
faba-97	127	42	observed	observe	VERB
faba-97	127	43	,	,	PUNCT
faba-97	127	44	there	there	PRON
faba-97	127	45	was	be	VERB
faba-97	127	46	a	a	DET
faba-97	127	47	clear	clear	ADJ
faba-97	127	48	increase	increase	NOUN
faba-97	127	49	in	in	ADP
faba-97	127	50	the	the	DET
faba-97	127	51	relative	relative	ADJ
faba-97	127	52	share	share	NOUN
faba-97	127	53	of	of	ADP
faba-97	127	54	the	the	DET
faba-97	127	55	social	social	ADJ
faba-97	127	56	security	security	NOUN
faba-97	127	57	funds	fund	NOUN
faba-97	127	58	sub	sub	NOUN
faba-97	127	59	-	-	NOUN
faba-97	127	60	sector	sector	NOUN
faba-97	127	61	and	and	CCONJ
faba-97	127	62	in	in	ADP
faba-97	127	63	the	the	DET
faba-97	127	64	local	local	ADJ
faba-97	127	65	public	public	ADJ
faba-97	127	66	sector	sector	NOUN
faba-97	127	67	in	in	ADP
faba-97	127	68	total	total	ADJ
faba-97	127	69	public	public	ADJ
faba-97	127	70	expenditure	expenditure	NOUN
faba-97	127	71	,	,	PUNCT
faba-97	127	72	at	at	ADP
faba-97	127	73	the	the	DET
faba-97	127	74	expense	expense	NOUN
faba-97	127	75	of	of	ADP
faba-97	127	76	a	a	DET
faba-97	127	77	shrinking	shrink	VERB
faba-97	127	78	burden	burden	NOUN
faba-97	127	79	of	of	ADP
faba-97	127	80	the	the	DET
faba-97	127	81	central	central	ADJ
faba-97	127	82	government	government	NOUN
faba-97	127	83	.	.	PUNCT
faba-97	128	1	since	since	SCONJ
faba-97	128	2	2016	2016	NUM
faba-97	128	3	,	,	PUNCT
faba-97	128	4	a	a	DET
faba-97	128	5	trend	trend	NOUN
faba-97	128	6	of	of	ADP
faba-97	128	7	centralisation	centralisation	NOUN
faba-97	128	8	of	of	ADP
faba-97	128	9	expenditure	expenditure	NOUN
faba-97	128	10	in	in	ADP
faba-97	128	11	the	the	DET
faba-97	128	12	vertical	vertical	ADJ
faba-97	128	13	public	public	ADJ
faba-97	128	14	sector	sector	NOUN
faba-97	128	15	has	have	AUX
faba-97	128	16	emerged	emerge	VERB
faba-97	128	17	.	.	PUNCT
faba-97	129	1	the	the	DET
faba-97	129	2	funds	fund	NOUN
faba-97	129	3	provided	provide	VERB
faba-97	129	4	by	by	ADP
faba-97	129	5	central	central	ADJ
faba-97	129	6	government	government	NOUN
faba-97	129	7	to	to	ADP
faba-97	129	8	the	the	DET
faba-97	129	9	local	local	ADJ
faba-97	129	10	public	public	ADJ
faba-97	129	11	sector	sector	NOUN
faba-97	129	12	are	be	AUX
faba-97	129	13	declining	decline	VERB
faba-97	129	14	and	and	CCONJ
faba-97	129	15	this	this	PRON
faba-97	129	16	is	be	AUX
faba-97	129	17	reflected	reflect	VERB
faba-97	129	18	in	in	ADP
faba-97	129	19	the	the	DET
faba-97	129	20	declining	decline	VERB
faba-97	129	21	share	share	NOUN
faba-97	129	22	of	of	ADP
faba-97	129	23	municipal	municipal	ADJ
faba-97	129	24	spending	spending	NOUN
faba-97	129	25	in	in	ADP
faba-97	129	26	consolidated	consolidated	ADJ
faba-97	129	27	public	public	ADJ
faba-97	129	28	spending	spending	NOUN
faba-97	129	29	.	.	PUNCT
faba-97	130	1	at	at	ADP
faba-97	130	2	the	the	DET
faba-97	130	3	same	same	ADJ
faba-97	130	4	time	time	NOUN
faba-97	130	5	,	,	PUNCT
faba-97	130	6	in	in	ADP
faba-97	130	7	the	the	DET
faba-97	130	8	last	last	ADJ
faba-97	130	9	three	three	NUM
faba-97	130	10	years	year	NOUN
faba-97	130	11	of	of	ADP
faba-97	130	12	the	the	DET
faba-97	130	13	period	period	NOUN
faba-97	130	14	under	under	ADP
faba-97	130	15	review	review	NOUN
faba-97	130	16	,	,	PUNCT
faba-97	130	17	the	the	DET
faba-97	130	18	expenditure	expenditure	NOUN
faba-97	130	19	of	of	ADP
faba-97	130	20	the	the	DET
faba-97	130	21	social	social	ADJ
faba-97	130	22	security	security	NOUN
faba-97	130	23	funds	fund	NOUN
faba-97	130	24	sub	sub	NOUN
faba-97	130	25	-	-	ADJ
faba-97	130	26	sector	sector	NOUN
faba-97	130	27	started	start	VERB
faba-97	130	28	to	to	PART
faba-97	130	29	increase	increase	VERB
faba-97	130	30	again	again	ADV
faba-97	130	31	,	,	PUNCT
faba-97	130	32	at	at	ADP
faba-97	130	33	the	the	DET
faba-97	130	34	expense	expense	NOUN
faba-97	130	35	of	of	ADP
faba-97	130	36	the	the	DET
faba-97	130	37	expenditure	expenditure	NOUN
faba-97	130	38	of	of	ADP
faba-97	130	39	the	the	DET
faba-97	130	40	central	central	ADJ
faba-97	130	41	government	government	NOUN
faba-97	130	42	sub	sub	NOUN
faba-97	130	43	-	-	NOUN
faba-97	130	44	sector	sector	NOUN
faba-97	130	45	.	.	PUNCT
faba-97	131	1	source	source	NOUN
faba-97	131	2	:	:	PUNCT
faba-97	131	3	eurostat	eurostat	PROPN
faba-97	131	4	,	,	PUNCT
faba-97	131	5	own	own	ADJ
faba-97	131	6	elaborations	elaboration	NOUN
faba-97	131	7	figure	figure	VERB
faba-97	131	8	9	9	NUM
faba-97	131	9	.	.	PUNCT
faba-97	131	10	tax	tax	NOUN
faba-97	131	11	revenue	revenue	NOUN
faba-97	131	12	by	by	ADP
faba-97	131	13	level	level	NOUN
faba-97	131	14	of	of	ADP
faba-97	131	15	government	government	NOUN
faba-97	131	16	(	(	PUNCT
faba-97	131	17	2019	2019	NUM
faba-97	131	18	)	)	PUNCT
faba-97	131	19	despite	despite	SCONJ
faba-97	131	20	the	the	DET
faba-97	131	21	fact	fact	NOUN
faba-97	131	22	that	that	SCONJ
faba-97	131	23	'	'	PUNCT
faba-97	131	24	there	there	PRON
faba-97	131	25	are	be	VERB
faba-97	131	26	considerable	considerable	ADJ
faba-97	131	27	differences	difference	NOUN
faba-97	131	28	in	in	ADP
faba-97	131	29	the	the	DET
faba-97	131	30	tax	tax	NOUN
faba-97	131	31	structure	structure	NOUN
faba-97	131	32	by	by	ADP
faba-97	131	33	level	level	NOUN
faba-97	131	34	of	of	ADP
faba-97	131	35	government	government	NOUN
faba-97	131	36	from	from	ADP
faba-97	131	37	one	one	NUM
faba-97	131	38	member	member	NOUN
faba-97	131	39	state	state	NOUN
faba-97	131	40	to	to	ADP
faba-97	131	41	another	another	PRON
faba-97	131	42	'	'	PUNCT
faba-97	131	43	(	(	PUNCT
faba-97	131	44	ec	ec	PROPN
faba-97	131	45	,	,	PUNCT
faba-97	131	46	taxation	taxation	NOUN
faba-97	131	47	trends	trend	NOUN
faba-97	131	48	,	,	PUNCT
faba-97	131	49	2021	2021	NUM
faba-97	131	50	,	,	PUNCT
faba-97	131	51	p.	p.	NOUN
faba-97	131	52	20	20	NUM
faba-97	131	53	)	)	PUNCT
faba-97	131	54	,	,	PUNCT
faba-97	131	55	the	the	DET
faba-97	131	56	comparison	comparison	NOUN
faba-97	131	57	of	of	ADP
faba-97	131	58	bulgaria	bulgaria	PROPN
faba-97	131	59	's	's	PART
faba-97	131	60	tax	tax	NOUN
faba-97	131	61	finance	finance	NOUN
faba-97	131	62	,	,	PUNCT
faba-97	131	63	accounting	accounting	NOUN
faba-97	131	64	and	and	CCONJ
faba-97	131	65	business	business	NOUN
faba-97	131	66	analysis	analysis	NOUN
faba-97	131	67	3	3	NUM
faba-97	131	68	(	(	PUNCT
faba-97	131	69	2	2	NUM
faba-97	131	70	)	)	PUNCT
faba-97	131	71	2021	2021	NUM
faba-97	131	72	128	128	NUM
faba-97	131	73	structure	structure	NOUN
faba-97	131	74	by	by	ADP
faba-97	131	75	level	level	NOUN
faba-97	131	76	of	of	ADP
faba-97	131	77	government	government	NOUN
faba-97	131	78	with	with	ADP
faba-97	131	79	that	that	PRON
faba-97	131	80	of	of	ADP
faba-97	131	81	other	other	ADJ
faba-97	131	82	european	european	ADJ
faba-97	131	83	countries	country	NOUN
faba-97	131	84	enables	enable	VERB
faba-97	131	85	insights	insight	NOUN
faba-97	131	86	into	into	ADP
faba-97	131	87	certain	certain	ADJ
faba-97	131	88	specificities	specificity	NOUN
faba-97	131	89	.	.	PUNCT
faba-97	132	1	bulgaria	bulgaria	PROPN
faba-97	132	2	is	be	AUX
faba-97	132	3	one	one	NUM
faba-97	132	4	of	of	ADP
faba-97	132	5	the	the	DET
faba-97	132	6	countries	country	NOUN
faba-97	132	7	with	with	ADP
faba-97	132	8	the	the	DET
faba-97	132	9	lowest	low	ADJ
faba-97	132	10	share	share	NOUN
faba-97	132	11	of	of	ADP
faba-97	132	12	the	the	DET
faba-97	132	13	local	local	ADJ
faba-97	132	14	public	public	ADJ
faba-97	132	15	sector	sector	NOUN
faba-97	132	16	in	in	ADP
faba-97	132	17	consolidated	consolidated	ADJ
faba-97	132	18	tax	tax	NOUN
faba-97	132	19	revenues	revenue	NOUN
faba-97	132	20	:	:	PUNCT
faba-97	132	21	3	3	NUM
faba-97	132	22	%	%	NOUN
faba-97	132	23	,	,	PUNCT
faba-97	132	24	compared	compare	VERB
faba-97	132	25	to	to	ADP
faba-97	132	26	an	an	DET
faba-97	132	27	eu-28	eu-28	ADJ
faba-97	132	28	average	average	NOUN
faba-97	132	29	of	of	ADP
faba-97	132	30	around	around	ADV
faba-97	132	31	10	10	NUM
faba-97	132	32	%	%	NOUN
faba-97	132	33	.	.	PUNCT
faba-97	133	1	the	the	DET
faba-97	133	2	burden	burden	NOUN
faba-97	133	3	of	of	ADP
faba-97	133	4	the	the	DET
faba-97	133	5	social	social	ADJ
faba-97	133	6	security	security	NOUN
faba-97	133	7	funds	fund	NOUN
faba-97	133	8	sub	sub	NOUN
faba-97	133	9	-	-	NOUN
faba-97	133	10	sector	sector	NOUN
faba-97	133	11	in	in	ADP
faba-97	133	12	bulgaria	bulgaria	PROPN
faba-97	133	13	is	be	AUX
faba-97	133	14	close	close	ADJ
faba-97	133	15	to	to	ADP
faba-97	133	16	the	the	DET
faba-97	133	17	eu-28	eu-28	ADJ
faba-97	133	18	average	average	NOUN
faba-97	133	19	of	of	ADP
faba-97	133	20	31	31	NUM
faba-97	133	21	%	%	NOUN
faba-97	133	22	,	,	PUNCT
faba-97	133	23	while	while	SCONJ
faba-97	133	24	the	the	DET
faba-97	133	25	burden	burden	NOUN
faba-97	133	26	of	of	ADP
faba-97	133	27	the	the	DET
faba-97	133	28	central	central	ADJ
faba-97	133	29	government	government	NOUN
faba-97	133	30	sub	sub	NOUN
faba-97	133	31	-	-	NOUN
faba-97	133	32	sector	sector	NOUN
faba-97	133	33	is	be	AUX
faba-97	133	34	higher	high	ADJ
faba-97	133	35	than	than	ADP
faba-97	133	36	the	the	DET
faba-97	133	37	eu-28	eu-28	ADJ
faba-97	133	38	average	average	NOUN
faba-97	133	39	.	.	PUNCT
faba-97	134	1	a	a	DET
faba-97	134	2	comparison	comparison	NOUN
faba-97	134	3	with	with	ADP
faba-97	134	4	belgium	belgium	PROPN
faba-97	134	5	and	and	CCONJ
faba-97	134	6	germany	germany	PROPN
faba-97	134	7	,	,	PUNCT
faba-97	134	8	which	which	PRON
faba-97	134	9	are	be	AUX
faba-97	134	10	federal	federal	ADJ
faba-97	134	11	states	state	NOUN
faba-97	134	12	,	,	PUNCT
faba-97	134	13	shows	show	VERB
faba-97	134	14	a	a	DET
faba-97	134	15	significantly	significantly	ADV
faba-97	134	16	higher	high	ADJ
faba-97	134	17	share	share	NOUN
faba-97	134	18	of	of	ADP
faba-97	134	19	consolidated	consolidated	ADJ
faba-97	134	20	tax	tax	NOUN
faba-97	134	21	revenue	revenue	NOUN
faba-97	134	22	going	go	VERB
faba-97	134	23	to	to	ADP
faba-97	134	24	the	the	DET
faba-97	134	25	central	central	ADJ
faba-97	134	26	government	government	NOUN
faba-97	134	27	in	in	ADP
faba-97	134	28	bulgaria	bulgaria	PROPN
faba-97	134	29	,	,	PUNCT
faba-97	134	30	which	which	PRON
faba-97	134	31	can	can	AUX
faba-97	134	32	be	be	AUX
faba-97	134	33	explained	explain	VERB
faba-97	134	34	by	by	ADP
faba-97	134	35	the	the	DET
faba-97	134	36	fact	fact	NOUN
faba-97	134	37	that	that	SCONJ
faba-97	134	38	some	some	PRON
faba-97	134	39	of	of	ADP
faba-97	134	40	the	the	DET
faba-97	134	41	consolidated	consolidated	ADJ
faba-97	134	42	tax	tax	NOUN
faba-97	134	43	revenue	revenue	NOUN
faba-97	134	44	in	in	ADP
faba-97	134	45	belgium	belgium	PROPN
faba-97	134	46	and	and	CCONJ
faba-97	134	47	germany	germany	PROPN
faba-97	134	48	is	be	AUX
faba-97	134	49	collected	collect	VERB
faba-97	134	50	at	at	ADP
faba-97	134	51	the	the	DET
faba-97	134	52	provincial	provincial	ADJ
faba-97	134	53	level	level	NOUN
faba-97	134	54	.	.	PUNCT
faba-97	135	1	at	at	ADP
faba-97	135	2	the	the	DET
faba-97	135	3	same	same	ADJ
faba-97	135	4	time	time	NOUN
faba-97	135	5	,	,	PUNCT
faba-97	135	6	a	a	DET
faba-97	135	7	comparison	comparison	NOUN
faba-97	135	8	with	with	ADP
faba-97	135	9	other	other	ADJ
faba-97	135	10	unitary	unitary	ADJ
faba-97	135	11	states	state	NOUN
faba-97	135	12	such	such	ADJ
faba-97	135	13	as	as	ADP
faba-97	135	14	poland	poland	PROPN
faba-97	135	15	,	,	PUNCT
faba-97	135	16	croatia	croatia	PROPN
faba-97	135	17	,	,	PUNCT
faba-97	135	18	latvia	latvia	PROPN
faba-97	135	19	and	and	CCONJ
faba-97	135	20	finland	finland	PROPN
faba-97	135	21	,	,	PUNCT
faba-97	135	22	shows	show	VERB
faba-97	135	23	a	a	DET
faba-97	135	24	higher	high	ADJ
faba-97	135	25	degree	degree	NOUN
faba-97	135	26	of	of	ADP
faba-97	135	27	centralisation	centralisation	NOUN
faba-97	135	28	of	of	ADP
faba-97	135	29	tax	tax	NOUN
faba-97	135	30	revenues	revenue	NOUN
faba-97	135	31	in	in	ADP
faba-97	135	32	the	the	DET
faba-97	135	33	public	public	ADJ
faba-97	135	34	sector	sector	NOUN
faba-97	135	35	.	.	PUNCT
faba-97	136	1	one	one	NUM
faba-97	136	2	of	of	ADP
faba-97	136	3	the	the	DET
faba-97	136	4	commonly	commonly	ADV
faba-97	136	5	used	use	VERB
faba-97	136	6	indicators	indicator	NOUN
faba-97	136	7	used	use	VERB
faba-97	136	8	to	to	PART
faba-97	136	9	measure	measure	VERB
faba-97	136	10	the	the	DET
faba-97	136	11	degree	degree	NOUN
faba-97	136	12	of	of	ADP
faba-97	136	13	decentralisation	decentralisation	NOUN
faba-97	136	14	of	of	ADP
faba-97	136	15	financial	financial	ADJ
faba-97	136	16	resources	resource	NOUN
faba-97	136	17	in	in	ADP
faba-97	136	18	the	the	DET
faba-97	136	19	vertical	vertical	ADJ
faba-97	136	20	public	public	ADJ
faba-97	136	21	sector	sector	NOUN
faba-97	136	22	is	be	AUX
faba-97	136	23	the	the	DET
faba-97	136	24	size	size	NOUN
faba-97	136	25	of	of	ADP
faba-97	136	26	the	the	DET
faba-97	136	27	share	share	NOUN
faba-97	136	28	of	of	ADP
faba-97	136	29	local	local	ADJ
faba-97	136	30	tax	tax	NOUN
faba-97	136	31	revenues	revenue	NOUN
faba-97	136	32	in	in	ADP
faba-97	136	33	consolidated	consolidated	ADJ
faba-97	136	34	tax	tax	NOUN
faba-97	136	35	revenues	revenue	NOUN
faba-97	136	36	.	.	PUNCT
faba-97	137	1	however	however	ADV
faba-97	137	2	,	,	PUNCT
faba-97	137	3	this	this	DET
faba-97	137	4	indicator	indicator	NOUN
faba-97	137	5	often	often	ADV
faba-97	137	6	overestimates	overestimate	VERB
faba-97	137	7	the	the	DET
faba-97	137	8	tax	tax	NOUN
faba-97	137	9	autonomy	autonomy	NOUN
faba-97	137	10	available	available	ADJ
faba-97	137	11	to	to	ADP
faba-97	137	12	local	local	ADJ
faba-97	137	13	authorities	authority	NOUN
faba-97	137	14	:	:	PUNCT
faba-97	137	15	even	even	ADV
faba-97	137	16	with	with	ADP
faba-97	137	17	significant	significant	ADJ
faba-97	137	18	values	value	NOUN
faba-97	137	19	of	of	ADP
faba-97	137	20	the	the	DET
faba-97	137	21	indicator	indicator	NOUN
faba-97	137	22	,	,	PUNCT
faba-97	137	23	a	a	DET
faba-97	137	24	large	large	ADJ
faba-97	137	25	part	part	NOUN
faba-97	137	26	or	or	CCONJ
faba-97	137	27	even	even	ADV
faba-97	137	28	all	all	PRON
faba-97	137	29	of	of	ADP
faba-97	137	30	the	the	DET
faba-97	137	31	revenue	revenue	NOUN
faba-97	137	32	may	may	AUX
faba-97	137	33	come	come	VERB
faba-97	137	34	from	from	ADP
faba-97	137	35	taxes	taxis	NOUN
faba-97	137	36	the	the	DET
faba-97	137	37	rates	rate	NOUN
faba-97	137	38	and	and	CCONJ
faba-97	137	39	bases	basis	NOUN
faba-97	137	40	of	of	ADP
faba-97	137	41	which	which	PRON
faba-97	137	42	are	be	AUX
faba-97	137	43	not	not	PART
faba-97	137	44	within	within	ADP
faba-97	137	45	the	the	DET
faba-97	137	46	remit	remit	NOUN
faba-97	137	47	of	of	ADP
faba-97	137	48	local	local	ADJ
faba-97	137	49	authorities	authority	NOUN
faba-97	137	50	,	,	PUNCT
faba-97	137	51	or	or	CCONJ
faba-97	137	52	from	from	ADP
faba-97	137	53	shared	share	VERB
faba-97	137	54	tax	tax	NOUN
faba-97	137	55	revenues	revenue	NOUN
faba-97	137	56	over	over	ADP
faba-97	137	57	which	which	PRON
faba-97	137	58	local	local	ADJ
faba-97	137	59	authorities	authority	NOUN
faba-97	137	60	,	,	PUNCT
faba-97	137	61	again	again	ADV
faba-97	137	62	,	,	PUNCT
faba-97	137	63	have	have	VERB
faba-97	137	64	no	no	DET
faba-97	137	65	influence	influence	NOUN
faba-97	137	66	.	.	PUNCT
faba-97	138	1	therefore	therefore	ADV
faba-97	138	2	,	,	PUNCT
faba-97	138	3	in	in	ADP
faba-97	138	4	addition	addition	NOUN
faba-97	138	5	to	to	ADP
faba-97	138	6	the	the	DET
faba-97	138	7	indicator	indicator	NOUN
faba-97	138	8	of	of	ADP
faba-97	138	9	tax	tax	NOUN
faba-97	138	10	decentralisation	decentralisation	NOUN
faba-97	138	11	,	,	PUNCT
faba-97	138	12	the	the	DET
faba-97	138	13	assessment	assessment	NOUN
faba-97	138	14	of	of	ADP
faba-97	138	15	tax	tax	NOUN
faba-97	138	16	autonomy	autonomy	NOUN
faba-97	138	17	at	at	ADP
faba-97	138	18	the	the	DET
faba-97	138	19	local	local	ADJ
faba-97	138	20	level	level	NOUN
faba-97	138	21	also	also	ADV
faba-97	138	22	includes	include	VERB
faba-97	138	23	a	a	DET
faba-97	138	24	more	more	ADV
faba-97	138	25	detailed	detailed	ADJ
faba-97	138	26	evaluation	evaluation	NOUN
faba-97	138	27	of	of	ADP
faba-97	138	28	the	the	DET
faba-97	138	29	powers	power	NOUN
faba-97	138	30	of	of	ADP
faba-97	138	31	local	local	ADJ
faba-97	138	32	authorities	authority	NOUN
faba-97	138	33	with	with	ADP
faba-97	138	34	regard	regard	NOUN
faba-97	138	35	to	to	ADP
faba-97	138	36	the	the	DET
faba-97	138	37	taxes	taxis	NOUN
faba-97	138	38	the	the	DET
faba-97	138	39	revenues	revenue	NOUN
faba-97	138	40	from	from	ADP
faba-97	138	41	which	which	PRON
faba-97	138	42	are	be	AUX
faba-97	138	43	received	receive	VERB
faba-97	138	44	in	in	ADP
faba-97	138	45	local	local	ADJ
faba-97	138	46	budgets	budget	NOUN
faba-97	138	47	.	.	PUNCT
faba-97	139	1	nevertheless	nevertheless	ADV
faba-97	139	2	,	,	PUNCT
faba-97	139	3	the	the	DET
faba-97	139	4	indicator	indicator	NOUN
faba-97	139	5	of	of	ADP
faba-97	139	6	the	the	DET
faba-97	139	7	share	share	NOUN
faba-97	139	8	of	of	ADP
faba-97	139	9	local	local	ADJ
faba-97	139	10	tax	tax	NOUN
faba-97	139	11	revenues	revenue	NOUN
faba-97	139	12	in	in	ADP
faba-97	139	13	consolidated	consolidated	ADJ
faba-97	139	14	public	public	ADJ
faba-97	139	15	revenues	revenue	NOUN
faba-97	139	16	gives	give	VERB
faba-97	139	17	a	a	DET
faba-97	139	18	good	good	ADJ
faba-97	139	19	idea	idea	NOUN
faba-97	139	20	of	of	ADP
faba-97	139	21	the	the	DET
faba-97	139	22	centralised	centralised	ADJ
faba-97	139	23	or	or	CCONJ
faba-97	139	24	decentralised	decentralise	VERB
faba-97	139	25	nature	nature	NOUN
faba-97	139	26	of	of	ADP
faba-97	139	27	the	the	DET
faba-97	139	28	vertical	vertical	ADJ
faba-97	139	29	structure	structure	NOUN
faba-97	139	30	of	of	ADP
faba-97	139	31	tax	tax	NOUN
faba-97	139	32	revenues	revenue	NOUN
faba-97	139	33	.	.	PUNCT
faba-97	140	1	the	the	DET
faba-97	140	2	share	share	NOUN
faba-97	140	3	of	of	ADP
faba-97	140	4	tax	tax	NOUN
faba-97	140	5	revenues	revenue	NOUN
faba-97	140	6	entering	enter	VERB
faba-97	140	7	local	local	ADJ
faba-97	140	8	budgets	budget	NOUN
faba-97	140	9	from	from	ADP
faba-97	140	10	consolidated	consolidated	ADJ
faba-97	140	11	tax	tax	NOUN
faba-97	140	12	revenues	revenue	NOUN
faba-97	140	13	increased	increase	VERB
faba-97	140	14	very	very	ADV
faba-97	140	15	slightly	slightly	ADV
faba-97	140	16	until	until	ADP
faba-97	140	17	2008	2008	NUM
faba-97	140	18	and	and	CCONJ
faba-97	140	19	then	then	ADV
faba-97	140	20	remained	remain	VERB
faba-97	140	21	relatively	relatively	ADV
faba-97	140	22	stable	stable	ADJ
faba-97	140	23	up	up	ADP
faba-97	140	24	to	to	ADP
faba-97	140	25	and	and	CCONJ
faba-97	140	26	including	include	VERB
faba-97	140	27	2019	2019	NUM
faba-97	140	28	(	(	PUNCT
faba-97	140	29	fig.9	fig.9	PROPN
faba-97	140	30	.	.	PUNCT
faba-97	140	31	)	)	PUNCT
faba-97	140	32	,	,	PUNCT
faba-97	140	33	with	with	ADP
faba-97	140	34	the	the	DET
faba-97	140	35	eu-28	eu-28	ADJ
faba-97	140	36	average	average	ADJ
faba-97	140	37	ranging	ranging	NOUN
faba-97	140	38	from	from	ADP
faba-97	140	39	8.4	8.4	NUM
faba-97	140	40	%	%	NOUN
faba-97	140	41	to	to	ADP
faba-97	140	42	9.7	9.7	NUM
faba-97	140	43	%	%	NOUN
faba-97	140	44	in	in	ADP
faba-97	140	45	the	the	DET
faba-97	140	46	period	period	NOUN
faba-97	140	47	under	under	ADP
faba-97	140	48	review	review	NOUN
faba-97	140	49	.	.	PUNCT
faba-97	141	1	local	local	ADJ
faba-97	141	2	tax	tax	NOUN
faba-97	141	3	revenues	revenue	NOUN
faba-97	141	4	in	in	ADP
faba-97	141	5	bulgaria	bulgaria	PROPN
faba-97	141	6	reached	reach	VERB
faba-97	141	7	a	a	DET
faba-97	141	8	maximum	maximum	NOUN
faba-97	141	9	of	of	ADP
faba-97	141	10	3.3	3.3	NUM
faba-97	141	11	%	%	NOUN
faba-97	141	12	of	of	ADP
faba-97	141	13	consolidated	consolidated	ADJ
faba-97	141	14	tax	tax	NOUN
faba-97	141	15	revenues	revenue	NOUN
faba-97	141	16	during	during	ADP
faba-97	141	17	the	the	DET
faba-97	141	18	period	period	NOUN
faba-97	141	19	under	under	ADP
faba-97	141	20	examination	examination	NOUN
faba-97	141	21	,	,	PUNCT
faba-97	141	22	and	and	CCONJ
faba-97	141	23	3	3	NUM
faba-97	141	24	%	%	NOUN
faba-97	141	25	in	in	ADP
faba-97	141	26	2019	2019	NUM
faba-97	141	27	.	.	PUNCT
faba-97	142	1	by	by	ADP
faba-97	142	2	comparison	comparison	NOUN
faba-97	142	3	,	,	PUNCT
faba-97	142	4	in	in	ADP
faba-97	142	5	sweden	sweden	PROPN
faba-97	142	6	,	,	PUNCT
faba-97	142	7	the	the	DET
faba-97	142	8	value	value	NOUN
faba-97	142	9	of	of	ADP
faba-97	142	10	the	the	DET
faba-97	142	11	tax	tax	NOUN
faba-97	142	12	decentralisation	decentralisation	NOUN
faba-97	142	13	indicator	indicator	NOUN
faba-97	142	14	reached	reach	VERB
faba-97	142	15	almost	almost	ADV
faba-97	142	16	30	30	NUM
faba-97	142	17	%	%	NOUN
faba-97	142	18	in	in	ADP
faba-97	142	19	2019	2019	NUM
faba-97	142	20	,	,	PUNCT
faba-97	142	21	and	and	CCONJ
faba-97	142	22	in	in	ADP
faba-97	142	23	denmark	denmark	NOUN
faba-97	142	24	and	and	CCONJ
faba-97	142	25	finland	finland	PROPN
faba-97	142	26	,	,	PUNCT
faba-97	142	27	it	it	PRON
faba-97	142	28	exceeds	exceed	VERB
faba-97	142	29	20	20	NUM
faba-97	142	30	%	%	NOUN
faba-97	142	31	.	.	PUNCT
faba-97	143	1	in	in	ADP
faba-97	143	2	nine	nine	NUM
faba-97	143	3	countries	country	NOUN
faba-97	143	4	,	,	PUNCT
faba-97	143	5	the	the	DET
faba-97	143	6	share	share	NOUN
faba-97	143	7	of	of	ADP
faba-97	143	8	tax	tax	NOUN
faba-97	143	9	revenue	revenue	NOUN
faba-97	143	10	collected	collect	VERB
faba-97	143	11	at	at	ADP
faba-97	143	12	the	the	DET
faba-97	143	13	local	local	ADJ
faba-97	143	14	level	level	NOUN
faba-97	143	15	in	in	ADP
faba-97	143	16	consolidated	consolidated	ADJ
faba-97	143	17	tax	tax	NOUN
faba-97	143	18	revenue	revenue	NOUN
faba-97	143	19	exceeded	exceed	VERB
faba-97	143	20	the	the	DET
faba-97	143	21	eu-28	eu-28	ADJ
faba-97	143	22	average	average	ADJ
faba-97	143	23	.	.	PUNCT
faba-97	144	1	source	source	NOUN
faba-97	144	2	:	:	PUNCT
faba-97	144	3	eurostat	eurostat	PROPN
faba-97	144	4	,	,	PUNCT
faba-97	144	5	own	own	ADJ
faba-97	144	6	elaboration	elaboration	NOUN
faba-97	144	7	figure	figure	NOUN
faba-97	144	8	10	10	NUM
faba-97	144	9	.	.	PUNCT
faba-97	145	1	tax	tax	NOUN
faba-97	145	2	decentralisation	decentralisation	NOUN
faba-97	145	3	(	(	PUNCT
faba-97	145	4	local	local	ADJ
faba-97	145	5	government	government	NOUN
faba-97	145	6	tax	tax	NOUN
faba-97	145	7	revenue	revenue	NOUN
faba-97	145	8	as	as	ADP
faba-97	145	9	a	a	DET
faba-97	145	10	percentage	percentage	NOUN
faba-97	145	11	of	of	ADP
faba-97	145	12	general	general	ADJ
faba-97	145	13	government	government	NOUN
faba-97	145	14	tax	tax	NOUN
faba-97	145	15	revenue	revenue	NOUN
faba-97	145	16	)	)	PUNCT
faba-97	145	17	tax	tax	NOUN
faba-97	145	18	revenue	revenue	NOUN
faba-97	145	19	at	at	ADP
faba-97	145	20	the	the	DET
faba-97	145	21	local	local	ADJ
faba-97	145	22	level	level	NOUN
faba-97	145	23	is	be	AUX
faba-97	145	24	mainly	mainly	ADV
faba-97	145	25	accumulated	accumulate	VERB
faba-97	145	26	through	through	ADP
faba-97	145	27	three	three	NUM
faba-97	145	28	major	major	ADJ
faba-97	145	29	local	local	ADJ
faba-97	145	30	taxes	taxis	NOUN
faba-97	145	31	:	:	PUNCT
faba-97	145	32	property	property	NOUN
faba-97	145	33	tax	tax	NOUN
faba-97	145	34	,	,	PUNCT
faba-97	145	35	property	property	NOUN
faba-97	145	36	acquisition	acquisition	NOUN
faba-97	145	37	tax	tax	NOUN
faba-97	145	38	and	and	CCONJ
faba-97	145	39	vehicle	vehicle	NOUN
faba-97	145	40	tax	tax	NOUN
faba-97	145	41	,	,	PUNCT
faba-97	145	42	and	and	CCONJ
faba-97	145	43	over	over	ADP
faba-97	145	44	the	the	DET
faba-97	145	45	years	year	NOUN
faba-97	145	46	,	,	PUNCT
faba-97	145	47	they	they	PRON
faba-97	145	48	have	have	AUX
faba-97	145	49	had	have	VERB
faba-97	145	50	a	a	DET
faba-97	145	51	relatively	relatively	ADV
faba-97	145	52	equal	equal	ADJ
faba-97	145	53	weight	weight	NOUN
faba-97	145	54	in	in	ADP
faba-97	145	55	the	the	DET
faba-97	145	56	structure	structure	NOUN
faba-97	145	57	of	of	ADP
faba-97	145	58	local	local	ADJ
faba-97	145	59	government	government	NOUN
faba-97	145	60	tax	tax	NOUN
faba-97	145	61	revenue	revenue	NOUN
faba-97	145	62	.	.	PUNCT
faba-97	146	1	since	since	SCONJ
faba-97	146	2	2008	2008	NUM
faba-97	146	3	,	,	PUNCT
faba-97	146	4	local	local	ADJ
faba-97	146	5	authorities	authority	NOUN
faba-97	146	6	in	in	ADP
faba-97	146	7	bulgaria	bulgaria	PROPN
faba-97	146	8	have	have	AUX
faba-97	146	9	been	be	AUX
faba-97	146	10	able	able	ADJ
faba-97	146	11	to	to	PART
faba-97	146	12	set	set	VERB
faba-97	146	13	local	local	ADJ
faba-97	146	14	tax	tax	NOUN
faba-97	146	15	rates	rate	NOUN
faba-97	146	16	within	within	ADP
faba-97	146	17	fixed	fix	VERB
faba-97	146	18	statutory	statutory	ADJ
faba-97	146	19	limits	limit	NOUN
faba-97	146	20	.	.	PUNCT
faba-97	147	1	although	although	SCONJ
faba-97	147	2	the	the	DET
faba-97	147	3	property	property	NOUN
faba-97	147	4	tax	tax	NOUN
faba-97	147	5	has	have	VERB
faba-97	147	6	,	,	PUNCT
faba-97	147	7	for	for	ADP
faba-97	147	8	a	a	DET
faba-97	147	9	long	long	ADJ
faba-97	147	10	period	period	NOUN
faba-97	147	11	of	of	ADP
faba-97	147	12	time	time	NOUN
faba-97	147	13	(	(	PUNCT
faba-97	147	14	up	up	ADP
faba-97	147	15	to	to	ADP
faba-97	147	16	and	and	CCONJ
faba-97	147	17	including	include	VERB
faba-97	147	18	2014	2014	NUM
faba-97	147	19	)	)	PUNCT
faba-97	147	20	,	,	PUNCT
faba-97	147	21	played	play	VERB
faba-97	147	22	a	a	DET
faba-97	147	23	leading	lead	VERB
faba-97	147	24	role	role	NOUN
faba-97	147	25	in	in	ADP
faba-97	147	26	municipal	municipal	ADJ
faba-97	147	27	tax	tax	NOUN
faba-97	147	28	revenues	revenue	NOUN
faba-97	147	29	,	,	PUNCT
faba-97	147	30	‘	'	PUNCT
faba-97	147	31	its	its	PRON
faba-97	147	32	fiscal	fiscal	ADJ
faba-97	147	33	importance	importance	NOUN
faba-97	147	34	in	in	ADP
faba-97	147	35	consolidated	consolidated	ADJ
faba-97	147	36	tax	tax	NOUN
faba-97	147	37	revenues	revenue	NOUN
faba-97	147	38	is	be	AUX
faba-97	147	39	insignificant	insignificant	ADJ
faba-97	147	40	’	'	PUNCT
faba-97	147	41	and	and	CCONJ
faba-97	147	42	,	,	PUNCT
faba-97	147	43	in	in	ADP
faba-97	147	44	terms	term	NOUN
faba-97	147	45	of	of	ADP
faba-97	147	46	the	the	DET
faba-97	147	47	indicator	indicator	NOUN
faba-97	147	48	of	of	ADP
faba-97	147	49	the	the	DET
faba-97	147	50	share	share	NOUN
faba-97	147	51	of	of	ADP
faba-97	147	52	real	real	ADJ
faba-97	147	53	property	property	NOUN
faba-97	147	54	tax	tax	NOUN
faba-97	147	55	revenues	revenue	NOUN
faba-97	147	56	in	in	ADP
faba-97	147	57	gdp	gdp	PROPN
faba-97	147	58	,	,	PUNCT
faba-97	147	59	‘	'	PUNCT
faba-97	147	60	bulgaria	bulgaria	PROPN
faba-97	147	61	takes	take	VERB
faba-97	147	62	one	one	NUM
faba-97	147	63	of	of	ADP
faba-97	147	64	among	among	ADP
faba-97	147	65	the	the	DET
faba-97	147	66	last	last	ADJ
faba-97	147	67	places	place	NOUN
faba-97	147	68	in	in	ADP
faba-97	147	69	the	the	DET
faba-97	147	70	ranking	ranking	NOUN
faba-97	147	71	,	,	PUNCT
faba-97	147	72	together	together	ADV
faba-97	147	73	with	with	ADP
faba-97	147	74	the	the	DET
faba-97	147	75	rest	rest	NOUN
faba-97	147	76	of	of	ADP
faba-97	147	77	the	the	DET
faba-97	147	78	central	central	ADJ
faba-97	147	79	and	and	CCONJ
faba-97	147	80	eastern	eastern	ADJ
faba-97	147	81	european	european	ADJ
faba-97	147	82	countries	country	NOUN
faba-97	147	83	’	'	PUNCT
faba-97	147	84	(	(	PUNCT
faba-97	147	85	nenkova	nenkova	PROPN
faba-97	147	86	,	,	PUNCT
faba-97	147	87	kalcheva	kalcheva	PROPN
faba-97	147	88	,	,	PUNCT
faba-97	147	89	2018	2018	NUM
faba-97	147	90	,	,	PUNCT
faba-97	147	91	p.	p.	NOUN
faba-97	147	92	100	100	NUM
faba-97	147	93	)	)	PUNCT
faba-97	147	94	.	.	PUNCT
faba-97	148	1	the	the	DET
faba-97	148	2	rest	rest	NOUN
faba-97	148	3	of	of	ADP
faba-97	148	4	the	the	DET
faba-97	148	5	taxes	taxis	NOUN
faba-97	148	6	—	—	PUNCT
faba-97	148	7	patent	patent	NOUN
faba-97	148	8	tax	tax	NOUN
faba-97	148	9	,	,	PUNCT
faba-97	148	10	tourist	tourist	NOUN
faba-97	148	11	tax	tax	NOUN
faba-97	148	12	,	,	PUNCT
faba-97	148	13	inheritance	inheritance	NOUN
faba-97	148	14	tax	tax	NOUN
faba-97	148	15	and	and	CCONJ
faba-97	148	16	tax	tax	NOUN
faba-97	148	17	on	on	ADP
faba-97	148	18	taxi	taxi	NOUN
faba-97	148	19	services	service	NOUN
faba-97	148	20	,	,	PUNCT
faba-97	148	21	account	account	VERB
faba-97	148	22	for	for	ADP
faba-97	148	23	an	an	DET
faba-97	148	24	insignificant	insignificant	ADJ
faba-97	148	25	part	part	NOUN
faba-97	148	26	of	of	ADP
faba-97	148	27	tax	tax	NOUN
faba-97	148	28	revenues	revenue	NOUN
faba-97	148	29	at	at	ADP
faba-97	148	30	the	the	DET
faba-97	148	31	local	local	ADJ
faba-97	148	32	level	level	NOUN
faba-97	148	33	.	.	PUNCT
faba-97	149	1	patent	patent	NOUN
faba-97	149	2	tax	tax	NOUN
faba-97	149	3	has	have	VERB
faba-97	149	4	an	an	DET
faba-97	149	5	extremely	extremely	ADV
faba-97	149	6	narrow	narrow	ADJ
faba-97	149	7	scope	scope	NOUN
faba-97	149	8	,	,	PUNCT
faba-97	149	9	not	not	PART
faba-97	149	10	only	only	ADV
faba-97	149	11	because	because	SCONJ
faba-97	149	12	of	of	ADP
faba-97	149	13	the	the	DET
faba-97	149	14	existence	existence	NOUN
faba-97	149	15	of	of	ADP
faba-97	149	16	a	a	DET
faba-97	149	17	ceiling	ceiling	NOUN
faba-97	149	18	for	for	ADP
faba-97	149	19	the	the	DET
faba-97	149	20	previous	previous	ADJ
faba-97	149	21	year	year	NOUN
faba-97	149	22	turnover	turnover	NOUN
faba-97	149	23	,	,	PUNCT
faba-97	149	24	but	but	CCONJ
faba-97	149	25	also	also	ADV
faba-97	149	26	because	because	SCONJ
faba-97	149	27	the	the	DET
faba-97	149	28	tax	tax	NOUN
faba-97	149	29	is	be	AUX
faba-97	149	30	not	not	PART
faba-97	149	31	levied	levy	VERB
faba-97	149	32	on	on	ADP
faba-97	149	33	each	each	DET
faba-97	149	34	form	form	NOUN
faba-97	149	35	of	of	ADP
faba-97	149	36	business	business	NOUN
faba-97	149	37	operating	operate	VERB
faba-97	149	38	in	in	ADP
faba-97	149	39	the	the	DET
faba-97	149	40	municipality	municipality	NOUN
faba-97	149	41	but	but	CCONJ
faba-97	149	42	only	only	ADV
faba-97	149	43	on	on	ADP
faba-97	149	44	small	small	ADJ
faba-97	149	45	businesses	business	NOUN
faba-97	149	46	and	and	CCONJ
faba-97	149	47	only	only	ADV
faba-97	149	48	if	if	SCONJ
faba-97	149	49	they	they	PRON
faba-97	149	50	carry	carry	VERB
faba-97	149	51	out	out	ADP
faba-97	149	52	an	an	DET
faba-97	149	53	activity	activity	NOUN
faba-97	149	54	specified	specify	VERB
faba-97	149	55	in	in	ADP
faba-97	149	56	the	the	DET
faba-97	149	57	law	law	NOUN
faba-97	149	58	.	.	PUNCT
faba-97	150	1	(	(	PUNCT
faba-97	150	2	nenkova	nenkova	PROPN
faba-97	150	3	,	,	PUNCT
faba-97	150	4	2014	2014	NUM
faba-97	150	5	,	,	PUNCT
faba-97	150	6	p.	p.	NOUN
faba-97	150	7	348	348	NUM
faba-97	150	8	)	)	PUNCT
faba-97	150	9	.	.	PUNCT
faba-97	151	1	with	with	ADP
faba-97	151	2	the	the	DET
faba-97	151	3	introduction	introduction	NOUN
faba-97	151	4	,	,	PUNCT
faba-97	151	5	in	in	ADP
faba-97	151	6	2010	2010	NUM
faba-97	151	7	,	,	PUNCT
faba-97	151	8	of	of	ADP
faba-97	151	9	a	a	DET
faba-97	151	10	new	new	ADJ
faba-97	151	11	tax	tax	NOUN
faba-97	151	12	for	for	ADP
faba-97	151	13	municipalities	municipality	NOUN
faba-97	151	14	,	,	PUNCT
faba-97	151	15	the	the	DET
faba-97	151	16	tourist	tourist	NOUN
faba-97	151	17	tax	tax	NOUN
faba-97	151	18	,	,	PUNCT
faba-97	151	19	there	there	PRON
faba-97	151	20	have	have	AUX
faba-97	151	21	been	be	AUX
faba-97	151	22	no	no	DET
faba-97	151	23	significant	significant	ADJ
faba-97	151	24	changes	change	NOUN
faba-97	151	25	in	in	ADP
faba-97	151	26	the	the	DET
faba-97	151	27	amount	amount	NOUN
faba-97	151	28	of	of	ADP
faba-97	151	29	tax	tax	NOUN
faba-97	151	30	revenues	revenue	NOUN
faba-97	151	31	coming	come	VERB
faba-97	151	32	in	in	ADP
faba-97	151	33	at	at	ADP
faba-97	151	34	the	the	DET
faba-97	151	35	local	local	ADJ
faba-97	151	36	level	level	NOUN
faba-97	151	37	in	in	ADP
faba-97	151	38	general	general	ADJ
faba-97	151	39	and	and	CCONJ
faba-97	151	40	the	the	DET
faba-97	151	41	reason	reason	NOUN
faba-97	151	42	is	be	AUX
faba-97	151	43	that	that	SCONJ
faba-97	151	44	only	only	ADV
faba-97	151	45	about	about	ADV
faba-97	151	46	twenty	twenty	NUM
faba-97	151	47	of	of	ADP
faba-97	151	48	the	the	DET
faba-97	151	49	265	265	NUM
faba-97	151	50	municipalities	municipality	NOUN
faba-97	151	51	in	in	ADP
faba-97	151	52	total	total	NOUN
faba-97	151	53	in	in	ADP
faba-97	151	54	bulgaria	bulgaria	PROPN
faba-97	151	55	have	have	VERB
faba-97	151	56	well	well	ADV
faba-97	151	57	-	-	PUNCT
faba-97	151	58	developed	develop	VERB
faba-97	151	59	developed	developed	ADJ
faba-97	151	60	tourism	tourism	NOUN
faba-97	151	61	.	.	PUNCT
faba-97	152	1	the	the	DET
faba-97	152	2	fiscal	fiscal	ADJ
faba-97	152	3	burden	burden	NOUN
faba-97	152	4	of	of	ADP
faba-97	152	5	the	the	DET
faba-97	152	6	local	local	ADJ
faba-97	152	7	tax	tax	NOUN
faba-97	152	8	on	on	ADP
faba-97	152	9	taxi	taxi	NOUN
faba-97	152	10	activities	activity	NOUN
faba-97	152	11	that	that	PRON
faba-97	152	12	was	be	AUX
faba-97	152	13	introduced	introduce	VERB
faba-97	152	14	in	in	ADP
faba-97	152	15	2017	2017	NUM
faba-97	152	16	is	be	AUX
faba-97	152	17	also	also	ADV
faba-97	152	18	finance	finance	NOUN
faba-97	152	19	,	,	PUNCT
faba-97	152	20	accounting	accounting	NOUN
faba-97	152	21	and	and	CCONJ
faba-97	152	22	business	business	NOUN
faba-97	152	23	analysis	analysis	NOUN
faba-97	152	24	3	3	NUM
faba-97	152	25	(	(	PUNCT
faba-97	152	26	2	2	NUM
faba-97	152	27	)	)	PUNCT
faba-97	152	28	2021	2021	NUM
faba-97	152	29	129	129	NUM
faba-97	152	30	insignificant	insignificant	ADJ
faba-97	152	31	,	,	PUNCT
faba-97	152	32	accumulating	accumulate	VERB
faba-97	152	33	in	in	ADP
faba-97	152	34	a	a	DET
faba-97	152	35	limited	limited	ADJ
faba-97	152	36	number	number	NOUN
faba-97	152	37	of	of	ADP
faba-97	152	38	municipalities	municipality	NOUN
faba-97	152	39	:	:	PUNCT
faba-97	152	40	those	those	PRON
faba-97	152	41	that	that	PRON
faba-97	152	42	are	be	AUX
faba-97	152	43	regional	regional	ADJ
faba-97	152	44	centres	centre	NOUN
faba-97	152	45	and	and	CCONJ
faba-97	152	46	those	those	PRON
faba-97	152	47	with	with	ADP
faba-97	152	48	developed	develop	VERB
faba-97	152	49	tourism	tourism	NOUN
faba-97	152	50	.	.	PUNCT
faba-97	153	1	source	source	NOUN
faba-97	153	2	:	:	PUNCT
faba-97	153	3	the	the	DET
faba-97	153	4	annual	annual	ADJ
faba-97	153	5	reports	report	NOUN
faba-97	153	6	on	on	ADP
faba-97	153	7	the	the	DET
faba-97	153	8	state	state	NOUN
faba-97	153	9	budget	budget	NOUN
faba-97	153	10	execution	execution	NOUN
faba-97	153	11	(	(	PUNCT
faba-97	153	12	2011	2011	NUM
faba-97	153	13	-	-	SYM
faba-97	153	14	2019	2019	NUM
faba-97	153	15	)	)	PUNCT
faba-97	153	16	,	,	PUNCT
faba-97	153	17	ministry	ministry	NOUN
faba-97	153	18	of	of	ADP
faba-97	153	19	finance	finance	NOUN
faba-97	153	20	of	of	ADP
faba-97	153	21	the	the	DET
faba-97	153	22	republic	republic	NOUN
faba-97	153	23	of	of	ADP
faba-97	153	24	bulgaria	bulgaria	PROPN
faba-97	153	25	figure	figure	NOUN
faba-97	153	26	11	11	NUM
faba-97	153	27	.	.	PUNCT
faba-97	154	1	local	local	ADJ
faba-97	154	2	government	government	NOUN
faba-97	154	3	tax	tax	NOUN
faba-97	154	4	revenue	revenue	NOUN
faba-97	154	5	structure	structure	NOUN
faba-97	154	6	(	(	PUNCT
faba-97	154	7	2019	2019	NUM
faba-97	154	8	)	)	PUNCT
faba-97	154	9	since	since	SCONJ
faba-97	154	10	most	most	ADJ
faba-97	154	11	of	of	ADP
faba-97	154	12	the	the	DET
faba-97	154	13	tax	tax	NOUN
faba-97	154	14	burden	burden	NOUN
faba-97	154	15	in	in	ADP
faba-97	154	16	bulgaria	bulgaria	PROPN
faba-97	154	17	is	be	AUX
faba-97	154	18	imposed	impose	VERB
faba-97	154	19	by	by	ADP
faba-97	154	20	the	the	DET
faba-97	154	21	central	central	ADJ
faba-97	154	22	government	government	NOUN
faba-97	154	23	,	,	PUNCT
faba-97	154	24	the	the	DET
faba-97	154	25	increase	increase	NOUN
faba-97	154	26	in	in	ADP
faba-97	154	27	the	the	DET
faba-97	154	28	tax	tax	NOUN
faba-97	154	29	burden	burden	NOUN
faba-97	154	30	at	at	ADP
faba-97	154	31	the	the	DET
faba-97	154	32	local	local	ADJ
faba-97	154	33	level	level	NOUN
faba-97	154	34	needs	need	VERB
faba-97	154	35	to	to	PART
faba-97	154	36	be	be	AUX
faba-97	154	37	very	very	ADV
faba-97	154	38	significant	significant	ADJ
faba-97	154	39	before	before	SCONJ
faba-97	154	40	it	it	PRON
faba-97	154	41	can	can	AUX
faba-97	154	42	bring	bring	VERB
faba-97	154	43	about	about	ADP
faba-97	154	44	any	any	DET
faba-97	154	45	substantial	substantial	ADJ
faba-97	154	46	change	change	NOUN
faba-97	154	47	in	in	ADP
faba-97	154	48	the	the	DET
faba-97	154	49	vertical	vertical	ADJ
faba-97	154	50	tax	tax	NOUN
faba-97	154	51	structure	structure	NOUN
faba-97	154	52	.	.	PUNCT
faba-97	155	1	therefore	therefore	ADV
faba-97	155	2	,	,	PUNCT
faba-97	155	3	one	one	NUM
faba-97	155	4	suitable	suitable	ADJ
faba-97	155	5	option	option	NOUN
faba-97	155	6	for	for	ADP
faba-97	155	7	implementing	implement	VERB
faba-97	155	8	such	such	DET
faba-97	155	9	a	a	DET
faba-97	155	10	change	change	NOUN
faba-97	155	11	would	would	AUX
faba-97	155	12	be	be	AUX
faba-97	155	13	to	to	PART
faba-97	155	14	share	share	VERB
faba-97	155	15	tax	tax	NOUN
faba-97	155	16	revenues	revenue	NOUN
faba-97	155	17	already	already	ADV
faba-97	155	18	accumulated	accumulate	VERB
faba-97	155	19	by	by	ADP
faba-97	155	20	the	the	DET
faba-97	155	21	central	central	ADJ
faba-97	155	22	government	government	NOUN
faba-97	155	23	with	with	ADP
faba-97	155	24	local	local	ADJ
faba-97	155	25	authorities	authority	NOUN
faba-97	155	26	,	,	PUNCT
faba-97	155	27	which	which	PRON
faba-97	155	28	is	be	AUX
faba-97	155	29	in	in	ADP
faba-97	155	30	fact	fact	NOUN
faba-97	155	31	also	also	ADV
faba-97	155	32	a	a	DET
faba-97	155	33	widely	widely	ADV
faba-97	155	34	used	use	VERB
faba-97	155	35	mechanism	mechanism	NOUN
faba-97	155	36	.	.	PUNCT
faba-97	156	1	the	the	DET
faba-97	156	2	practice	practice	NOUN
faba-97	156	3	in	in	ADP
faba-97	156	4	this	this	DET
faba-97	156	5	regard	regard	NOUN
faba-97	156	6	is	be	AUX
faba-97	156	7	highly	highly	ADV
faba-97	156	8	diverse	diverse	ADJ
faba-97	156	9	:	:	PUNCT
faba-97	156	10	in	in	ADP
faba-97	156	11	some	some	DET
faba-97	156	12	countries	country	NOUN
faba-97	156	13	,	,	PUNCT
faba-97	156	14	in	in	ADP
faba-97	156	15	addition	addition	NOUN
faba-97	156	16	to	to	ADP
faba-97	156	17	local	local	ADJ
faba-97	156	18	tax	tax	NOUN
faba-97	156	19	revenues	revenue	NOUN
faba-97	156	20	,	,	PUNCT
faba-97	156	21	significant	significant	ADJ
faba-97	156	22	revenues	revenue	NOUN
faba-97	156	23	are	be	AUX
faba-97	156	24	accumulated	accumulate	VERB
faba-97	156	25	in	in	ADP
faba-97	156	26	local	local	ADJ
faba-97	156	27	budgets	budget	NOUN
faba-97	156	28	in	in	ADP
faba-97	156	29	the	the	DET
faba-97	156	30	form	form	NOUN
faba-97	156	31	of	of	ADP
faba-97	156	32	shared	share	VERB
faba-97	156	33	or	or	CCONJ
faba-97	156	34	assigned	assign	VERB
faba-97	156	35	tax	tax	NOUN
faba-97	156	36	revenues	revenue	NOUN
faba-97	156	37	(	(	PUNCT
faba-97	156	38	local	local	ADJ
faba-97	156	39	public	public	ADJ
faba-97	156	40	finance	finance	NOUN
faba-97	156	41	in	in	ADP
faba-97	156	42	europe	europe	PROPN
faba-97	156	43	,	,	PUNCT
faba-97	156	44	2019	2019	NUM
faba-97	156	45	)	)	PUNCT
faba-97	156	46	.	.	PUNCT
faba-97	157	1	conclusions	conclusion	NOUN
faba-97	157	2	bulgaria	bulgaria	PROPN
faba-97	157	3	is	be	AUX
faba-97	157	4	among	among	ADP
faba-97	157	5	the	the	DET
faba-97	157	6	countries	country	NOUN
faba-97	157	7	with	with	ADP
faba-97	157	8	the	the	DET
faba-97	157	9	lowest	low	ADJ
faba-97	157	10	tax	tax	NOUN
faba-97	157	11	burden	burden	NOUN
faba-97	157	12	in	in	ADP
faba-97	157	13	the	the	DET
faba-97	157	14	eu	eu	PROPN
faba-97	157	15	.	.	PUNCT
faba-97	158	1	the	the	DET
faba-97	158	2	tax	tax	NOUN
faba-97	158	3	system	system	NOUN
faba-97	158	4	is	be	AUX
faba-97	158	5	characterised	characterise	VERB
faba-97	158	6	as	as	ADP
faba-97	158	7	consumer	consumer	NOUN
faba-97	158	8	-	-	PUNCT
faba-97	158	9	oriented	orient	VERB
faba-97	158	10	,	,	PUNCT
faba-97	158	11	since	since	SCONJ
faba-97	158	12	half	half	NOUN
faba-97	158	13	of	of	ADP
faba-97	158	14	the	the	DET
faba-97	158	15	revenue	revenue	NOUN
faba-97	158	16	is	be	AUX
faba-97	158	17	generated	generate	VERB
faba-97	158	18	through	through	ADP
faba-97	158	19	indirect	indirect	ADJ
faba-97	158	20	taxes	taxis	NOUN
faba-97	158	21	.	.	PUNCT
faba-97	159	1	the	the	DET
faba-97	159	2	most	most	ADV
faba-97	159	3	significant	significant	ADJ
faba-97	159	4	tax	tax	NOUN
faba-97	159	5	reform	reform	NOUN
faba-97	159	6	is	be	AUX
faba-97	159	7	the	the	DET
faba-97	159	8	shift	shift	NOUN
faba-97	159	9	from	from	ADP
faba-97	159	10	progressive	progressive	ADJ
faba-97	159	11	to	to	ADP
faba-97	159	12	proportional	proportional	ADJ
faba-97	159	13	taxation	taxation	NOUN
faba-97	159	14	of	of	ADP
faba-97	159	15	personal	personal	ADJ
faba-97	159	16	income	income	NOUN
faba-97	159	17	and	and	CCONJ
faba-97	159	18	the	the	DET
faba-97	159	19	reduction	reduction	NOUN
faba-97	159	20	of	of	ADP
faba-97	159	21	the	the	DET
faba-97	159	22	corporate	corporate	ADJ
faba-97	159	23	tax	tax	NOUN
faba-97	159	24	rate	rate	NOUN
faba-97	159	25	at	at	ADP
faba-97	159	26	the	the	DET
faba-97	159	27	beginning	beginning	NOUN
faba-97	159	28	of	of	ADP
faba-97	159	29	the	the	DET
faba-97	159	30	period	period	NOUN
faba-97	159	31	.	.	PUNCT
faba-97	160	1	direct	direct	ADJ
faba-97	160	2	taxes	taxis	NOUN
faba-97	160	3	account	account	VERB
faba-97	160	4	for	for	ADP
faba-97	160	5	the	the	DET
faba-97	160	6	lowest	low	ADJ
faba-97	160	7	share	share	NOUN
faba-97	160	8	of	of	ADP
faba-97	160	9	the	the	DET
faba-97	160	10	tax	tax	NOUN
faba-97	160	11	burden	burden	NOUN
faba-97	160	12	.	.	PUNCT
faba-97	161	1	income	income	NOUN
faba-97	161	2	tax	tax	NOUN
faba-97	161	3	rates	rate	NOUN
faba-97	161	4	are	be	AUX
faba-97	161	5	among	among	ADP
faba-97	161	6	the	the	DET
faba-97	161	7	lowest	low	ADJ
faba-97	161	8	in	in	ADP
faba-97	161	9	the	the	DET
faba-97	161	10	eu	eu	PROPN
faba-97	161	11	(	(	PUNCT
faba-97	161	12	10	10	NUM
faba-97	161	13	%	%	NOUN
faba-97	161	14	)	)	PUNCT
faba-97	161	15	.	.	PUNCT
faba-97	162	1	there	there	PRON
faba-97	162	2	is	be	VERB
faba-97	162	3	no	no	DET
faba-97	162	4	redistribution	redistribution	NOUN
faba-97	162	5	of	of	ADP
faba-97	162	6	income	income	NOUN
faba-97	162	7	through	through	ADP
faba-97	162	8	the	the	DET
faba-97	162	9	tax	tax	NOUN
faba-97	162	10	system	system	NOUN
faba-97	162	11	,	,	PUNCT
faba-97	162	12	as	as	SCONJ
faba-97	162	13	progressive	progressive	ADJ
faba-97	162	14	taxes	taxis	NOUN
faba-97	162	15	are	be	AUX
faba-97	162	16	not	not	PART
faba-97	162	17	applied	apply	VERB
faba-97	162	18	.	.	PUNCT
faba-97	163	1	the	the	DET
faba-97	163	2	structure	structure	NOUN
faba-97	163	3	of	of	ADP
faba-97	163	4	tax	tax	NOUN
faba-97	163	5	revenues	revenue	NOUN
faba-97	163	6	in	in	ADP
faba-97	163	7	bulgaria	bulgaria	PROPN
faba-97	163	8	is	be	AUX
faba-97	163	9	favourable	favourable	ADJ
faba-97	163	10	and	and	CCONJ
faba-97	163	11	conducive	conducive	ADJ
faba-97	163	12	to	to	ADP
faba-97	163	13	faster	fast	ADJ
faba-97	163	14	economic	economic	ADJ
faba-97	163	15	growth	growth	NOUN
faba-97	163	16	,	,	PUNCT
faba-97	163	17	but	but	CCONJ
faba-97	163	18	the	the	DET
faba-97	163	19	high	high	ADJ
faba-97	163	20	share	share	NOUN
faba-97	163	21	of	of	ADP
faba-97	163	22	indirect	indirect	ADJ
faba-97	163	23	taxes	taxis	NOUN
faba-97	163	24	and	and	CCONJ
faba-97	163	25	the	the	DET
faba-97	163	26	absence	absence	NOUN
faba-97	163	27	of	of	ADP
faba-97	163	28	reduced	reduce	VERB
faba-97	163	29	rates	rate	NOUN
faba-97	163	30	for	for	ADP
faba-97	163	31	taxing	tax	VERB
faba-97	163	32	necessities	necessity	NOUN
faba-97	163	33	puts	put	VERB
faba-97	163	34	a	a	DET
faba-97	163	35	greater	great	ADJ
faba-97	163	36	burden	burden	NOUN
faba-97	163	37	on	on	ADP
faba-97	163	38	poorer	poor	ADJ
faba-97	163	39	social	social	ADJ
faba-97	163	40	groups	group	NOUN
faba-97	163	41	.	.	PUNCT
faba-97	164	1	the	the	DET
faba-97	164	2	existence	existence	NOUN
faba-97	164	3	of	of	ADP
faba-97	164	4	a	a	DET
faba-97	164	5	maximum	maximum	ADJ
faba-97	164	6	income	income	NOUN
faba-97	164	7	threshold	threshold	NOUN
faba-97	164	8	for	for	ADP
faba-97	164	9	social	social	ADJ
faba-97	164	10	and	and	CCONJ
faba-97	164	11	health	health	NOUN
faba-97	164	12	insurance	insurance	NOUN
faba-97	164	13	contributions	contribution	NOUN
faba-97	164	14	(	(	PUNCT
faba-97	164	15	bgn	bgn	NOUN
faba-97	164	16	3	3	NUM
faba-97	164	17	000	000	NUM
faba-97	164	18	since	since	SCONJ
faba-97	164	19	2019	2019	NUM
faba-97	164	20	)	)	PUNCT
faba-97	164	21	is	be	AUX
faba-97	164	22	also	also	ADV
faba-97	164	23	regressive	regressive	ADJ
faba-97	164	24	for	for	ADP
faba-97	164	25	higher	high	ADJ
faba-97	164	26	earners	earner	NOUN
faba-97	164	27	.	.	PUNCT
faba-97	165	1	the	the	DET
faba-97	165	2	introduction	introduction	NOUN
faba-97	165	3	of	of	ADP
faba-97	165	4	a	a	DET
faba-97	165	5	tax	tax	NOUN
faba-97	165	6	-	-	PUNCT
faba-97	165	7	exempt	exempt	ADJ
faba-97	165	8	minimum	minimum	NOUN
faba-97	165	9	for	for	ADP
faba-97	165	10	personal	personal	ADJ
faba-97	165	11	income	income	NOUN
faba-97	165	12	taxation	taxation	NOUN
faba-97	165	13	would	would	AUX
faba-97	165	14	ease	ease	VERB
faba-97	165	15	the	the	DET
faba-97	165	16	tax	tax	NOUN
faba-97	165	17	burden	burden	NOUN
faba-97	165	18	for	for	ADP
faba-97	165	19	the	the	DET
faba-97	165	20	lowest	low	ADJ
faba-97	165	21	income	income	NOUN
faba-97	165	22	groups	group	NOUN
faba-97	165	23	and	and	CCONJ
faba-97	165	24	make	make	VERB
faba-97	165	25	the	the	DET
faba-97	165	26	tax	tax	NOUN
faba-97	165	27	system	system	NOUN
faba-97	165	28	fairer	fair	ADJ
faba-97	165	29	.	.	PUNCT
faba-97	166	1	the	the	DET
faba-97	166	2	tax	tax	NOUN
faba-97	166	3	reforms	reform	NOUN
faba-97	166	4	undertaken	undertake	VERB
faba-97	166	5	as	as	ADP
faba-97	166	6	part	part	NOUN
faba-97	166	7	of	of	ADP
faba-97	166	8	the	the	DET
faba-97	166	9	government	government	NOUN
faba-97	166	10	's	's	PART
faba-97	166	11	anti	anti	ADJ
faba-97	166	12	-	-	ADJ
faba-97	166	13	crisis	crisis	ADJ
faba-97	166	14	measures	measure	NOUN
faba-97	166	15	in	in	ADP
faba-97	166	16	an	an	DET
faba-97	166	17	attempt	attempt	NOUN
faba-97	166	18	to	to	PART
faba-97	166	19	overcome	overcome	VERB
faba-97	166	20	more	more	ADV
faba-97	166	21	quickly	quickly	ADV
faba-97	166	22	the	the	DET
faba-97	166	23	negative	negative	ADJ
faba-97	166	24	economic	economic	ADJ
faba-97	166	25	effects	effect	NOUN
faba-97	166	26	of	of	ADP
faba-97	166	27	the	the	DET
faba-97	166	28	covid	covid	PROPN
faba-97	166	29	pandemic	pandemic	PROPN
faba-97	166	30	are	be	AUX
faba-97	166	31	merely	merely	ADV
faba-97	166	32	symbolic	symbolic	ADJ
faba-97	166	33	,	,	PUNCT
faba-97	166	34	with	with	ADP
faba-97	166	35	little	little	ADJ
faba-97	166	36	fiscal	fiscal	ADJ
faba-97	166	37	effect	effect	NOUN
faba-97	166	38	.	.	PUNCT
faba-97	167	1	tax	tax	NOUN
faba-97	167	2	revenues	revenue	NOUN
faba-97	167	3	in	in	ADP
faba-97	167	4	bulgaria	bulgaria	PROPN
faba-97	167	5	are	be	AUX
faba-97	167	6	highly	highly	ADV
faba-97	167	7	centralised	centralised	ADJ
faba-97	167	8	,	,	PUNCT
faba-97	167	9	with	with	ADP
faba-97	167	10	just	just	ADV
faba-97	167	11	3	3	NUM
faba-97	167	12	%	%	NOUN
faba-97	167	13	from	from	ADP
faba-97	167	14	local	local	ADJ
faba-97	167	15	taxes	taxis	NOUN
faba-97	167	16	,	,	PUNCT
faba-97	167	17	which	which	PRON
faba-97	167	18	is	be	AUX
faba-97	167	19	3	3	NUM
faba-97	167	20	times	time	NOUN
faba-97	167	21	lower	low	ADJ
faba-97	167	22	than	than	ADP
faba-97	167	23	the	the	DET
faba-97	167	24	eu	eu	PROPN
faba-97	167	25	average	average	NOUN
faba-97	167	26	.	.	PUNCT
faba-97	168	1	property	property	NOUN
faba-97	168	2	taxes	taxis	NOUN
faba-97	168	3	are	be	AUX
faba-97	168	4	the	the	DET
faba-97	168	5	main	main	ADJ
faba-97	168	6	tax	tax	NOUN
faba-97	168	7	revenues	revenue	NOUN
faba-97	168	8	for	for	ADP
faba-97	168	9	local	local	ADJ
faba-97	168	10	authorities	authority	NOUN
faba-97	168	11	,	,	PUNCT
faba-97	168	12	and	and	CCONJ
faba-97	168	13	their	their	PRON
faba-97	168	14	fiscal	fiscal	ADJ
faba-97	168	15	importance	importance	NOUN
faba-97	168	16	is	be	AUX
faba-97	168	17	very	very	ADV
faba-97	168	18	low	low	ADJ
faba-97	168	19	,	,	PUNCT
faba-97	168	20	at	at	ADP
faba-97	168	21	less	less	ADJ
faba-97	168	22	than	than	ADP
faba-97	168	23	1	1	NUM
faba-97	168	24	%	%	NOUN
faba-97	168	25	of	of	ADP
faba-97	168	26	gdp	gdp	NOUN
faba-97	168	27	.	.	PUNCT
faba-97	169	1	there	there	PRON
faba-97	169	2	is	be	VERB
faba-97	169	3	a	a	DET
faba-97	169	4	potential	potential	NOUN
faba-97	169	5	for	for	ADP
faba-97	169	6	an	an	DET
faba-97	169	7	increase	increase	NOUN
faba-97	169	8	in	in	ADP
faba-97	169	9	the	the	DET
faba-97	169	10	burden	burden	NOUN
faba-97	169	11	of	of	ADP
faba-97	169	12	property	property	NOUN
faba-97	169	13	taxes	taxis	NOUN
faba-97	169	14	;	;	PUNCT
faba-97	169	15	besides	besides	SCONJ
faba-97	169	16	,	,	PUNCT
faba-97	169	17	that	that	PRON
faba-97	169	18	would	would	AUX
faba-97	169	19	have	have	VERB
faba-97	169	20	no	no	DET
faba-97	169	21	deterring	deter	VERB
faba-97	169	22	effect	effect	NOUN
faba-97	169	23	on	on	ADP
faba-97	169	24	economic	economic	ADJ
faba-97	169	25	growth	growth	NOUN
faba-97	169	26	.	.	PUNCT
faba-97	170	1	at	at	ADP
faba-97	170	2	the	the	DET
faba-97	170	3	same	same	ADJ
faba-97	170	4	time	time	NOUN
faba-97	170	5	,	,	PUNCT
faba-97	170	6	the	the	DET
faba-97	170	7	degree	degree	NOUN
faba-97	170	8	of	of	ADP
faba-97	170	9	fiscal	fiscal	ADJ
faba-97	170	10	decentralisation	decentralisation	NOUN
faba-97	170	11	would	would	AUX
faba-97	170	12	increase	increase	VERB
faba-97	170	13	.	.	PUNCT
faba-97	171	1	acknowledgement	acknowledgement	NOUN
faba-97	171	2	this	this	DET
faba-97	171	3	work	work	NOUN
faba-97	171	4	was	be	AUX
faba-97	171	5	supported	support	VERB
faba-97	171	6	by	by	ADP
faba-97	171	7	the	the	DET
faba-97	171	8	unwe	unwe	ADJ
faba-97	171	9	research	research	NOUN
faba-97	171	10	programme	programme	NOUN
faba-97	171	11	(	(	PUNCT
faba-97	171	12	research	research	NOUN
faba-97	171	13	grant	grant	NOUN
faba-97	171	14	no	no	NOUN
faba-97	171	15	.	.	PUNCT
faba-97	172	1	4/2020	4/2020	NUM
faba-97	172	2	)	)	PUNCT
faba-97	172	3	.	.	PUNCT
faba-97	173	1	finance	finance	NOUN
faba-97	173	2	,	,	PUNCT
faba-97	173	3	accounting	accounting	NOUN
faba-97	173	4	and	and	CCONJ
faba-97	173	5	business	business	NOUN
faba-97	173	6	analysis	analysis	NOUN
faba-97	173	7	3	3	NUM
faba-97	173	8	(	(	PUNCT
faba-97	173	9	1	1	NUM
faba-97	173	10	)	)	PUNCT
faba-97	173	11	2021	2021	NUM
faba-97	173	12	130	130	NUM
faba-97	173	13	references	reference	NOUN
faba-97	173	14	acosta	acosta	NOUN
faba-97	173	15	-	-	PUNCT
faba-97	173	16	ormaechea	ormaechea	PROPN
faba-97	173	17	,	,	PUNCT
faba-97	173	18	s.	s.	PROPN
faba-97	173	19	,	,	PUNCT
faba-97	173	20	yoo	yoo	PROPN
faba-97	173	21	,	,	PUNCT
faba-97	173	22	j.	j.	PROPN
faba-97	173	23	,	,	PUNCT
faba-97	173	24	2012	2012	NUM
faba-97	173	25	.	.	PUNCT
faba-97	174	1	tax	tax	NOUN
faba-97	174	2	composition	composition	NOUN
faba-97	174	3	and	and	CCONJ
faba-97	174	4	growth	growth	NOUN
faba-97	174	5	:	:	PUNCT
faba-97	174	6	a	a	DET
faba-97	174	7	broad	broad	ADJ
faba-97	174	8	cross	cross	ADJ
faba-97	174	9	-	-	ADJ
faba-97	174	10	country	country	ADJ
faba-97	174	11	perspective	perspective	NOUN
faba-97	174	12	.	.	PUNCT
faba-97	175	1	international	international	ADJ
faba-97	175	2	monetary	monetary	ADJ
faba-97	175	3	fund	fund	PROPN
faba-97	175	4	working	work	VERB
faba-97	175	5	paper	paper	NOUN
faba-97	175	6	12/257	12/257	NUM
faba-97	175	7	.	.	PUNCT
faba-97	176	1	arnold	arnold	PROPN
faba-97	176	2	,	,	PUNCT
faba-97	176	3	j.	j.	PROPN
faba-97	176	4	,	,	PUNCT
faba-97	176	5	brys	brys	ADP
faba-97	176	6	b	b	NUM
faba-97	176	7	,	,	PUNCT
faba-97	176	8	heady	heady	ADJ
faba-97	176	9	c	c	NOUN
faba-97	176	10	,	,	PUNCT
faba-97	176	11	johansson	johansson	PROPN
faba-97	176	12	a	a	X
faba-97	176	13	,	,	PUNCT
faba-97	176	14	schwellnus	schwellnus	NOUN
faba-97	176	15	c	c	NOUN
faba-97	176	16	,	,	PUNCT
faba-97	176	17	vartia	vartia	PROPN
faba-97	176	18	l.	l.	PROPN
faba-97	176	19	2011	2011	NUM
faba-97	176	20	.	.	PUNCT
faba-97	177	1	tax	tax	NOUN
faba-97	177	2	policy	policy	NOUN
faba-97	177	3	for	for	ADP
faba-97	177	4	economic	economic	ADJ
faba-97	177	5	recovery	recovery	NOUN
faba-97	177	6	and	and	CCONJ
faba-97	177	7	growth	growth	NOUN
faba-97	177	8	.	.	PUNCT
faba-97	178	1	the	the	DET
faba-97	178	2	economic	economic	ADJ
faba-97	178	3	journal	journal	NOUN
faba-97	178	4	121(550	121(550	NUM
faba-97	178	5	):	):	PUNCT
faba-97	178	6	f59	f59	PROPN
faba-97	178	7	–	–	PUNCT
faba-97	178	8	f80	f80	PROPN
faba-97	178	9	.	.	PUNCT
faba-97	178	10	kneller	kneller	PROPN
faba-97	178	11	r	r	PROPN
faba-97	178	12	,	,	PUNCT
faba-97	178	13	bleaney	bleaney	NOUN
faba-97	178	14	m	m	PROPN
faba-97	178	15	,	,	PUNCT
faba-97	178	16	gemmell	gemmell	PROPN
faba-97	178	17	n.	n.	PROPN
faba-97	178	18	1999	1999	NUM
faba-97	178	19	.	.	PUNCT
faba-97	179	1	fiscal	fiscal	ADJ
faba-97	179	2	policy	policy	NOUN
faba-97	179	3	and	and	CCONJ
faba-97	179	4	growth	growth	NOUN
faba-97	179	5	:	:	PUNCT
faba-97	179	6	evidence	evidence	NOUN
faba-97	179	7	from	from	ADP
faba-97	179	8	oecd	oecd	PROPN
faba-97	179	9	countries	country	NOUN
faba-97	179	10	.	.	PUNCT
faba-97	180	1	journal	journal	NOUN
faba-97	180	2	of	of	ADP
faba-97	180	3	public	public	ADJ
faba-97	180	4	economics	economic	NOUN
faba-97	180	5	74(2	74(2	NUM
faba-97	180	6	):	):	PUNCT
faba-97	180	7	171–190	171–190	NUM
faba-97	180	8	.	.	PUNCT
faba-97	181	1	local	local	ADJ
faba-97	181	2	public	public	ADJ
faba-97	181	3	finance	finance	NOUN
faba-97	181	4	in	in	ADP
faba-97	181	5	europe	europe	PROPN
faba-97	181	6	–	–	PUNCT
faba-97	181	7	country	country	NOUN
faba-97	181	8	reports	report	VERB
faba-97	181	9	.	.	PUNCT
faba-97	182	1	rene	rene	PROPN
faba-97	182	2	geissler	geissler	PROPN
faba-97	182	3	,	,	PUNCT
faba-97	182	4	gerhard	gerhard	PROPN
faba-97	182	5	hammerschmid	hammerschmid	PROPN
faba-97	182	6	and	and	CCONJ
faba-97	182	7	christian	christian	PROPN
faba-97	182	8	raffer	raffer	VERB
faba-97	182	9	eds	ed	NOUN
faba-97	182	10	.	.	PUNCT
faba-97	183	1	hertie	hertie	PROPN
faba-97	183	2	school	school	PROPN
faba-97	183	3	,	,	PUNCT
faba-97	183	4	bertelsmann	bertelsmann	PROPN
faba-97	183	5	stiftung	stiftung	PROPN
faba-97	183	6	,	,	PUNCT
faba-97	183	7	2019	2019	NUM
faba-97	183	8	.	.	PUNCT
faba-97	184	1	available	available	ADJ
faba-97	184	2	at	at	ADP
faba-97	184	3	:	:	PUNCT
faba-97	184	4	https://www.bertelsmannstiftung.de/fileadmin/files/projekte/kommunale_finanzen/lpf_country-mappings190918.pdf	https://www.bertelsmannstiftung.de/fileadmin/files/projekte/kommunale_finanzen/lpf_country-mappings190918.pdf	PROPN
faba-97	184	5	nenkova	nenkova	PROPN
faba-97	184	6	,	,	PUNCT
faba-97	184	7	p.	p.	NOUN
faba-97	184	8	,	,	PUNCT
faba-97	184	9	2014	2014	NUM
faba-97	184	10	.	.	PUNCT
faba-97	185	1	fiscal	fiscal	ADJ
faba-97	185	2	decentralization	decentralization	NOUN
faba-97	185	3	and	and	CCONJ
faba-97	185	4	local	local	ADJ
faba-97	185	5	finance	finance	NOUN
faba-97	185	6	reforms	reform	NOUN
faba-97	185	7	in	in	ADP
faba-97	185	8	bulgaria	bulgaria	PROPN
faba-97	185	9	:	:	PUNCT
faba-97	185	10	a	a	DET
faba-97	185	11	review	review	NOUN
faba-97	185	12	of	of	ADP
faba-97	185	13	ten	ten	NUM
faba-97	185	14	years	year	NOUN
faba-97	185	15	’	'	PUNCT
faba-97	185	16	experience	experience	NOUN
faba-97	185	17	.	.	PUNCT
faba-97	186	1	mediterranean	mediterranean	PROPN
faba-97	186	2	journal	journal	PROPN
faba-97	186	3	of	of	ADP
faba-97	186	4	social	social	ADJ
faba-97	186	5	sciences	science	NOUN
faba-97	186	6	,	,	PUNCT
faba-97	186	7	vol.5	vol.5	PROPN
faba-97	186	8	,	,	PUNCT
faba-97	186	9	no	no	DET
faba-97	186	10	23	23	NUM
faba-97	186	11	,	,	PUNCT
faba-97	186	12	pp.342	pp.342	PROPN
faba-97	186	13	-	-	PUNCT
faba-97	186	14	352	352	NUM
faba-97	186	15	nenkova	nenkova	NOUN
faba-97	186	16	,	,	PUNCT
faba-97	186	17	p.	p.	PROPN
faba-97	186	18	,	,	PUNCT
faba-97	186	19	kalcheva	kalcheva	PROPN
faba-97	186	20	,	,	PUNCT
faba-97	186	21	d.	d.	PROPN
faba-97	186	22	,	,	PUNCT
faba-97	186	23	2018	2018	NUM
faba-97	186	24	.	.	PUNCT
faba-97	187	1	fiscalna	fiscalna	PROPN
faba-97	187	2	rolya	rolya	PROPN
faba-97	188	1	i	i	PROPN
faba-97	188	2	znachenie	znachenie	AUX
faba-97	188	3	na	na	PROPN
faba-97	188	4	danaka	danaka	PROPN
faba-97	188	5	varhu	varhu	PROPN
faba-97	188	6	nedvizimite	nedvizimite	PROPN
faba-97	188	7	imoti	imoti	PROPN
faba-97	188	8	v	v	ADP
faba-97	188	9	bulgaria	bulgaria	PROPN
faba-97	188	10	–	–	PUNCT
faba-97	188	11	sravnitelen	sravnitelen	VERB
faba-97	188	12	analiz	analiz	NOUN
faba-97	188	13	na	na	ADP
faba-97	188	14	265	265	NUM
faba-97	188	15	obshtini	obshtini	NOUN
faba-97	188	16	.	.	PUNCT
faba-97	189	1	biznes	bizne	NOUN
faba-97	189	2	posoki	posoki	PROPN
faba-97	189	3	,	,	PUNCT
faba-97	189	4	broy	broy	NOUN
faba-97	189	5	2	2	NUM
faba-97	189	6	,	,	PUNCT
faba-97	189	7	2018	2018	NUM
faba-97	189	8	,	,	PUNCT
faba-97	189	9	pp.91	pp.91	NOUN
faba-97	189	10	-	-	SYM
faba-97	189	11	110	110	NUM
faba-97	189	12	nenkova	nenkova	NOUN
faba-97	189	13	,	,	PUNCT
faba-97	189	14	p.	p.	PROPN
faba-97	189	15	,	,	PUNCT
faba-97	189	16	metalova	metalova	PROPN
faba-97	189	17	,	,	PUNCT
faba-97	189	18	d.	d.	PROPN
faba-97	189	19	,	,	PUNCT
faba-97	189	20	2019	2019	NUM
faba-97	189	21	.	.	PUNCT
faba-97	190	1	an	an	DET
faba-97	190	2	overview	overview	NOUN
faba-97	190	3	of	of	ADP
faba-97	190	4	tax	tax	NOUN
faba-97	190	5	policy	policy	NOUN
faba-97	190	6	and	and	CCONJ
faba-97	190	7	taxation	taxation	NOUN
faba-97	190	8	trends	trend	NOUN
faba-97	190	9	in	in	ADP
faba-97	190	10	bulgaria	bulgaria	PROPN
faba-97	190	11	during	during	ADP
faba-97	190	12	the	the	DET
faba-97	190	13	period	period	NOUN
faba-97	190	14	2005	2005	NUM
faba-97	190	15	-	-	SYM
faba-97	190	16	2019	2019	NUM
faba-97	190	17	,	,	PUNCT
faba-97	190	18	научные	научные	NOUN
faba-97	190	19	вести	вести	PROPN
faba-97	190	20	,	,	PUNCT
faba-97	190	21	№	№	ADV
faba-97	190	22	7(12)/2019	7(12)/2019	NUM
faba-97	190	23	,	,	PUNCT
faba-97	190	24	pp.35	pp.35	NOUN
faba-97	190	25	-	-	PUNCT
faba-97	190	26	43	43	NUM
faba-97	190	27	european	european	PROPN
faba-97	190	28	commission	commission	PROPN
faba-97	190	29	,	,	PUNCT
faba-97	190	30	2021	2021	NUM
faba-97	190	31	.	.	PUNCT
faba-97	191	1	taxation	taxation	NOUN
faba-97	191	2	trends	trend	NOUN
faba-97	191	3	in	in	ADP
faba-97	191	4	the	the	DET
faba-97	191	5	european	european	PROPN
faba-97	191	6	union	union	PROPN
faba-97	191	7	.	.	PUNCT
faba-97	192	1	data	datum	NOUN
faba-97	192	2	for	for	ADP
faba-97	192	3	the	the	DET
faba-97	192	4	eu	eu	PROPN
faba-97	192	5	member	member	PROPN
faba-97	192	6	states	states	PROPN
faba-97	192	7	,	,	PUNCT
faba-97	192	8	iceland	iceland	PROPN
faba-97	192	9	,	,	PUNCT
faba-97	192	10	norway	norway	PROPN
faba-97	192	11	and	and	CCONJ
faba-97	192	12	united	united	ADJ
faba-97	192	13	kingdom	kingdom	PROPN
faba-97	192	14	.	.	PUNCT
faba-97	193	1	directorate	directorate	ADJ
faba-97	193	2	-	-	PUNCT
faba-97	193	3	general	general	ADJ
faba-97	193	4	for	for	ADP
faba-97	193	5	taxation	taxation	NOUN
faba-97	193	6	and	and	CCONJ
faba-97	193	7	customs	customs	PROPN
faba-97	193	8	union	union	NOUN
faba-97	193	9	,	,	PUNCT
faba-97	193	10	publications	publication	NOUN
faba-97	193	11	office	office	NOUN
faba-97	193	12	of	of	ADP
faba-97	193	13	the	the	DET
faba-97	193	14	european	european	PROPN
faba-97	193	15	union	union	PROPN
faba-97	193	16	,	,	PUNCT
faba-97	193	17	luxembourg	luxembourg	PROPN
faba-97	193	18	european	european	PROPN
faba-97	193	19	commission	commission	PROPN
faba-97	193	20	,	,	PUNCT
faba-97	193	21	2021	2021	NUM
faba-97	193	22	.	.	PUNCT
faba-97	194	1	annual	annual	ADJ
faba-97	194	2	report	report	NOUN
faba-97	194	3	on	on	ADP
faba-97	194	4	taxation	taxation	NOUN
faba-97	194	5	,	,	PUNCT
faba-97	194	6	review	review	NOUN
faba-97	194	7	of	of	ADP
faba-97	194	8	taxation	taxation	NOUN
faba-97	194	9	policies	policy	NOUN
faba-97	194	10	in	in	ADP
faba-97	194	11	the	the	DET
faba-97	194	12	eu	eu	PROPN
faba-97	194	13	member	member	NOUN
faba-97	194	14	states	state	NOUN
faba-97	194	15	,	,	PUNCT
faba-97	194	16	directorate	directorate	ADJ
faba-97	194	17	-	-	PUNCT
faba-97	194	18	general	general	ADJ
faba-97	194	19	for	for	ADP
faba-97	194	20	taxation	taxation	NOUN
faba-97	194	21	and	and	CCONJ
faba-97	194	22	customs	customs	PROPN
faba-97	194	23	union	union	NOUN
faba-97	194	24	,	,	PUNCT
faba-97	194	25	publications	publication	NOUN
faba-97	194	26	office	office	NOUN
faba-97	194	27	of	of	ADP
faba-97	194	28	the	the	DET
faba-97	194	29	european	european	PROPN
faba-97	194	30	union	union	PROPN
faba-97	194	31	,	,	PUNCT
faba-97	194	32	luxembourg	luxembourg	PROPN
faba-97	194	33	ministry	ministry	PROPN
faba-97	194	34	of	of	ADP
faba-97	194	35	finance	finance	PROPN
faba-97	194	36	of	of	ADP
faba-97	194	37	the	the	DET
faba-97	194	38	republic	republic	NOUN
faba-97	194	39	of	of	ADP
faba-97	194	40	bulgaria	bulgaria	PROPN
faba-97	194	41	,	,	PUNCT
faba-97	194	42	2021	2021	NUM
faba-97	194	43	.	.	PUNCT
faba-97	195	1	report	report	NOUN
faba-97	195	2	on	on	ADP
faba-97	195	3	state	state	NOUN
faba-97	195	4	budget	budget	NOUN
faba-97	195	5	execution	execution	NOUN
faba-97	195	6	in	in	ADP
faba-97	195	7	2020	2020	NUM
faba-97	195	8	.	.	PUNCT
faba-97	196	1	available	available	ADJ
faba-97	196	2	at	at	ADP
faba-97	196	3	:	:	PUNCT
faba-97	196	4	https://www.minfin.bg/bg/1408	https://www.minfin.bg/bg/1408	PROPN
faba-97	196	5	ministry	ministry	PROPN
faba-97	196	6	of	of	ADP
faba-97	196	7	finance	finance	PROPN
faba-97	196	8	of	of	ADP
faba-97	196	9	the	the	DET
faba-97	196	10	republic	republic	NOUN
faba-97	196	11	of	of	ADP
faba-97	196	12	bulgaria	bulgaria	PROPN
faba-97	196	13	,	,	PUNCT
faba-97	196	14	2021	2021	NUM
faba-97	196	15	.	.	PUNCT
faba-97	197	1	convergence	convergence	NOUN
faba-97	197	2	programme	programme	NOUN
faba-97	197	3	2021	2021	NUM
faba-97	197	4	-	-	SYM
faba-97	197	5	2023	2023	NUM
faba-97	197	6	.	.	PUNCT
faba-97	198	1	available	available	ADJ
faba-97	198	2	at	at	ADP
faba-97	198	3	:	:	PUNCT
faba-97	198	4	https://ec.europa.eu/info/sites/default/files/2021-bulgaria-convergence-programme_en.pdf	https://ec.europa.eu/info/sites/default/files/2021-bulgaria-convergence-programme_en.pdf	ADJ
faba-97	198	5	fiscal	fiscal	ADJ
faba-97	198	6	council	council	NOUN
faba-97	198	7	of	of	ADP
faba-97	198	8	the	the	DET
faba-97	198	9	republic	republic	NOUN
faba-97	198	10	of	of	ADP
faba-97	198	11	bulgaria	bulgaria	PROPN
faba-97	198	12	,	,	PUNCT
faba-97	198	13	2021	2021	NUM
faba-97	198	14	.	.	PUNCT
faba-97	199	1	stanovishte	stanovishte	NOUN
faba-97	199	2	otnosno	otnosno	PROPN
faba-97	199	3	otchet	otchet	PROPN
faba-97	199	4	za	za	PROPN
faba-97	199	5	izpalnenieto	izpalnenieto	PROPN
faba-97	199	6	na	na	INTJ
faba-97	199	7	darjavnia	darjavnia	PROPN
faba-97	199	8	budget	budget	NOUN
faba-97	199	9	na	na	PROPN
faba-97	199	10	republika	republika	PROPN
faba-97	199	11	bulgaria	bulgaria	PROPN
faba-97	199	12	za	za	PROPN
faba-97	199	13	2020	2020	NUM
faba-97	199	14	g	g	NOUN
faba-97	199	15	available	available	ADJ
faba-97	199	16	at	at	ADP
faba-97	199	17	:	:	PUNCT
faba-97	199	18	https://www.fiscalcouncil.bg/bg/publikacii/stanovishte-otchet-izpalnenie-darzaven-buydzet2020-godishen-otchet-dalg-31-12-2020	https://www.fiscalcouncil.bg/bg/publikacii/stanovishte-otchet-izpalnenie-darzaven-buydzet2020-godishen-otchet-dalg-31-12-2020	PROPN
faba-97	199	19	https://www.bertelsmann-stiftung.de/fileadmin/files/projekte/kommunale_finanzen/lpf_country-mappings190918.pdf	https://www.bertelsmann-stiftung.de/fileadmin/files/projekte/kommunale_finanzen/lpf_country-mappings190918.pdf	PROPN
faba-97	199	20	https://www.bertelsmann-stiftung.de/fileadmin/files/projekte/kommunale_finanzen/lpf_country-mappings190918.pdf	https://www.bertelsmann-stiftung.de/fileadmin/files/projekte/kommunale_finanzen/lpf_country-mappings190918.pdf	PROPN
faba-97	199	21	https://www.minfin.bg/bg/1408	https://www.minfin.bg/bg/1408	X
faba-97	200	1	https://ec.europa.eu/info/sites/default/files/2021-bulgaria-convergence-programme_en.pdf	https://ec.europa.eu/info/sites/default/files/2021-bulgaria-convergence-programme_en.pdf	PROPN
faba-97	200	2	https://www.fiscalcouncil.bg/bg/publikacii/stanovishte-otchet-izpalnenie-darzaven-buydzet-2020-godishen-otchet-dalg-31-12-2020	https://www.fiscalcouncil.bg/bg/publikacii/stanovishte-otchet-izpalnenie-darzaven-buydzet-2020-godishen-otchet-dalg-31-12-2020	PROPN
faba-97	200	3	https://www.fiscalcouncil.bg/bg/publikacii/stanovishte-otchet-izpalnenie-darzaven-buydzet-2020-godishen-otchet-dalg-31-12-2020	https://www.fiscalcouncil.bg/bg/publikacii/stanovishte-otchet-izpalnenie-darzaven-buydzet-2020-godishen-otchet-dalg-31-12-2020	PROPN