id	sid	tid	token	lemma	pos
gs-3412	1	1	georgian	georgian	PROPN
gs-3412	1	2	scientists/	scientists/	NUM
gs-3412	1	3	.	.	PUNCT
gs-3412	2	1	7	7	NUM
gs-3412	2	2	n	n	NUM
gs-3412	2	3	1	1	NUM
gs-3412	2	4	,	,	PUNCT
gs-3412	2	5	2025	2025	NUM
gs-3412	2	6	257	257	NUM
gs-3412	2	7	georgian	georgian	PROPN
gs-3412	2	8	scientists	scientist	NOUN
gs-3412	2	9	vol	vol	NOUN
gs-3412	2	10	.	.	PUNCT
gs-3412	2	11	7	7	NUM
gs-3412	2	12	issue	issue	NOUN
gs-3412	2	13	1	1	NUM
gs-3412	2	14	,	,	PUNCT
gs-3412	2	15	2025	2025	NUM
gs-3412	2	16	https://doi.org/10.52340/gs.2025.07.01.24	https://doi.org/10.52340/gs.2025.07.01.24	NOUN
gs-3412	2	17	.	.	PUNCT
gs-3412	2	18	,	,	PUNCT
gs-3412	2	19	.	.	PUNCT
gs-3412	3	1	,	,	PUNCT
gs-3412	3	2	,	,	PUNCT
gs-3412	3	3	.	.	PUNCT
gs-3412	4	1	,	,	PUNCT
gs-3412	4	2	,	,	PUNCT
gs-3412	4	3	.	.	PUNCT
gs-3412	5	1	,	,	PUNCT
gs-3412	5	2	,	,	PUNCT
gs-3412	5	3	,	,	PUNCT
gs-3412	5	4	,	,	PUNCT
gs-3412	5	5	,	,	PUNCT
gs-3412	5	6	.	.	PUNCT
gs-3412	6	1	,	,	PUNCT
gs-3412	6	2	,	,	PUNCT
gs-3412	6	3	,	,	PUNCT
gs-3412	6	4	,	,	PUNCT
gs-3412	6	5	,	,	PUNCT
gs-3412	6	6	,	,	PUNCT
gs-3412	6	7	.	.	PUNCT
gs-3412	7	1	,	,	PUNCT
gs-3412	7	2	,	,	PUNCT
gs-3412	7	3	.	.	PUNCT
gs-3412	8	1	,	,	PUNCT
gs-3412	8	2	.	.	PUNCT
gs-3412	9	1	:	:	PUNCT
gs-3412	9	2	;	;	PUNCT
gs-3412	9	3	;	;	PUNCT
gs-3412	9	4	;	;	PUNCT
gs-3412	9	5	;	;	PUNCT
gs-3412	9	6	;	;	PUNCT
gs-3412	9	7	.	.	PUNCT
gs-3412	10	1	georgian	georgian	NOUN
gs-3412	10	2	scientists/	scientists/	NUM
gs-3412	10	3	.	.	PUNCT
gs-3412	11	1	7	7	NUM
gs-3412	11	2	n	n	NUM
gs-3412	11	3	1	1	NUM
gs-3412	11	4	,	,	PUNCT
gs-3412	11	5	2025	2025	NUM
gs-3412	11	6	258	258	NUM
gs-3412	11	7	.	.	PUNCT
gs-3412	12	1	,	,	PUNCT
gs-3412	12	2	,	,	PUNCT
gs-3412	12	3	,	,	PUNCT
gs-3412	12	4	,	,	PUNCT
gs-3412	12	5	,	,	PUNCT
gs-3412	12	6	.	.	PUNCT
gs-3412	12	7	.	.	PUNCT
gs-3412	13	1	.	.	PUNCT
gs-3412	14	1	,	,	PUNCT
gs-3412	14	2	,	,	PUNCT
gs-3412	14	3	.	.	PUNCT
gs-3412	14	4	.	.	PUNCT
gs-3412	15	1	.	.	PUNCT
gs-3412	16	1	,	,	PUNCT
gs-3412	16	2	:	:	PUNCT
gs-3412	16	3	,	,	PUNCT
gs-3412	16	4	,	,	PUNCT
gs-3412	16	5	,	,	PUNCT
gs-3412	16	6	,	,	PUNCT
gs-3412	16	7	.	.	PUNCT
gs-3412	17	1	,	,	PUNCT
gs-3412	17	2	,	,	PUNCT
gs-3412	17	3	,	,	PUNCT
gs-3412	17	4	.	.	PUNCT
gs-3412	17	5	.	.	PUNCT
gs-3412	18	1	21	21	NUM
gs-3412	18	2	,	,	PUNCT
gs-3412	18	3	.	.	PUNCT
gs-3412	18	4	.	.	PUNCT
gs-3412	18	5	.	.	PUNCT
gs-3412	19	1	georgian	georgian	NOUN
gs-3412	19	2	scientists/	scientists/	NUM
gs-3412	19	3	.	.	PUNCT
gs-3412	20	1	7	7	NUM
gs-3412	20	2	n	n	NUM
gs-3412	20	3	1	1	NUM
gs-3412	20	4	,	,	PUNCT
gs-3412	20	5	2025	2025	NUM
gs-3412	20	6	259	259	NUM
gs-3412	20	7	,	,	PUNCT
gs-3412	20	8	,	,	PUNCT
gs-3412	20	9	.	.	PUNCT
gs-3412	21	1	,	,	PUNCT
gs-3412	21	2	,	,	PUNCT
gs-3412	21	3	.	.	PUNCT
gs-3412	22	1	.	.	PUNCT
gs-3412	23	1	,	,	PUNCT
gs-3412	23	2	6	6	NUM
gs-3412	23	3	.	.	PUNCT
gs-3412	23	4	2023	2023	NUM
gs-3412	23	5	2023	2023	NUM
gs-3412	23	6	.	.	PUNCT
gs-3412	24	1	,	,	PUNCT
gs-3412	24	2	.	.	PUNCT
gs-3412	25	1	n1	n1	NOUN
gs-3412	25	2	.	.	PUNCT
gs-3412	26	1	:	:	PUNCT
gs-3412	26	2	n2	n2	ADJ
gs-3412	26	3	.	.	PUNCT
gs-3412	26	4	:	:	PUNCT
gs-3412	27	1	georgian	georgian	NOUN
gs-3412	27	2	scientists/	scientists/	NUM
gs-3412	27	3	.	.	PUNCT
gs-3412	28	1	7	7	NUM
gs-3412	28	2	n	n	NUM
gs-3412	28	3	1	1	NUM
gs-3412	28	4	,	,	PUNCT
gs-3412	28	5	2025	2025	NUM
gs-3412	28	6	260	260	NUM
gs-3412	28	7	,	,	PUNCT
gs-3412	28	8	.	.	PUNCT
gs-3412	29	1	,	,	PUNCT
gs-3412	29	2	,	,	PUNCT
gs-3412	29	3	good	good	ADJ
gs-3412	29	4	faith	faith	NOUN
gs-3412	29	5	“	"	PUNCT
gs-3412	29	6	.	.	PUNCT
gs-3412	30	1	,	,	PUNCT
gs-3412	30	2	.	.	PUNCT
gs-3412	31	1	,	,	PUNCT
gs-3412	31	2	269	269	NUM
gs-3412	31	3	.	.	NUM
gs-3412	31	4	,	,	PUNCT
gs-3412	31	5	,	,	PUNCT
gs-3412	31	6	,	,	PUNCT
gs-3412	31	7	,	,	PUNCT
gs-3412	31	8	.	.	PUNCT
gs-3412	32	1	,	,	PUNCT
gs-3412	32	2	,	,	PUNCT
gs-3412	32	3	,	,	PUNCT
gs-3412	32	4	,	,	PUNCT
gs-3412	32	5	,	,	PUNCT
gs-3412	32	6	,	,	PUNCT
gs-3412	32	7	,	,	PUNCT
gs-3412	32	8	.	.	PUNCT
gs-3412	33	1	,	,	PUNCT
gs-3412	33	2	,	,	PUNCT
gs-3412	33	3	,	,	PUNCT
gs-3412	33	4	.	.	PUNCT
gs-3412	34	1	,	,	PUNCT
gs-3412	34	2	,	,	PUNCT
gs-3412	34	3	,	,	PUNCT
gs-3412	34	4	,	,	PUNCT
gs-3412	34	5	.	.	PUNCT
gs-3412	35	1	,	,	PUNCT
gs-3412	35	2	,	,	PUNCT
gs-3412	35	3	,	,	PUNCT
gs-3412	35	4	.	.	PUNCT
gs-3412	36	1	,	,	PUNCT
gs-3412	36	2	,	,	PUNCT
gs-3412	36	3	,	,	PUNCT
gs-3412	36	4	,	,	PUNCT
gs-3412	36	5	,	,	PUNCT
gs-3412	36	6	.	.	PUNCT
gs-3412	37	1	2023	2023	NUM
gs-3412	37	2	www.infohub.rs.ge	www.infohub.rs.ge	NOUN
gs-3412	37	3	,	,	PUNCT
gs-3412	37	4	.	.	PUNCT
gs-3412	38	1	,	,	PUNCT
gs-3412	38	2	,	,	PUNCT
gs-3412	38	3	,	,	PUNCT
gs-3412	38	4	.	.	PUNCT
gs-3412	38	5	.	.	PUNCT
gs-3412	39	1	,	,	PUNCT
gs-3412	39	2	.	.	PUNCT
gs-3412	40	1	,	,	PUNCT
gs-3412	40	2	,	,	PUNCT
gs-3412	40	3	,	,	PUNCT
gs-3412	40	4	georgian	georgian	NOUN
gs-3412	40	5	scientists/	scientists/	NUM
gs-3412	40	6	.	.	PUNCT
gs-3412	41	1	7	7	NUM
gs-3412	41	2	n	n	NUM
gs-3412	41	3	1	1	NUM
gs-3412	41	4	,	,	PUNCT
gs-3412	41	5	2025	2025	NUM
gs-3412	41	6	261	261	NUM
gs-3412	41	7	.	.	PUNCT
gs-3412	42	1	,	,	PUNCT
gs-3412	42	2	,	,	PUNCT
gs-3412	42	3	.	.	PUNCT
gs-3412	42	4	.	.	PUNCT
gs-3412	43	1	,	,	PUNCT
gs-3412	43	2	.	.	PUNCT
gs-3412	43	3	.	.	PUNCT
gs-3412	44	1	1	1	X
gs-3412	44	2	.	.	X
gs-3412	44	3	dr	dr	PROPN
gs-3412	44	4	.	.	PROPN
gs-3412	44	5	nur	nur	PROPN
gs-3412	44	6	hidayat	hidayat	PROPN
gs-3412	44	7	,	,	PUNCT
gs-3412	44	8	se	se	X
gs-3412	44	9	,	,	PUNCT
gs-3412	44	10	me	i	PRON
gs-3412	44	11	,	,	PUNCT
gs-3412	44	12	ak	ak	PROPN
gs-3412	44	13	,	,	PUNCT
gs-3412	44	14	corporate	corporate	ADJ
gs-3412	44	15	tax	tax	NOUN
gs-3412	44	16	risk	risk	NOUN
gs-3412	44	17	management	management	NOUN
gs-3412	44	18	.	.	PUNCT
gs-3412	45	1	elex	elex	PROPN
gs-3412	45	2	media	medium	NOUN
gs-3412	45	3	komputindo	komputindo	NOUN
gs-3412	45	4	,	,	PUNCT
gs-3412	45	5	2015	2015	NUM
gs-3412	45	6	2	2	NUM
gs-3412	45	7	.	.	PUNCT
gs-3412	46	1	michael	michael	PROPN
gs-3412	46	2	heimig	heimig	PROPN
gs-3412	46	3	tax	tax	NOUN
gs-3412	46	4	risk	risk	NOUN
gs-3412	46	5	management	management	NOUN
gs-3412	46	6	i	i	NOUN
gs-3412	46	7	m	m	VERB
gs-3412	46	8	konzern	konzern	ADJ
gs-3412	46	9	.	.	PUNCT
gs-3412	47	1	springer	springer	PROPN
gs-3412	47	2	fachmedien	fachmedien	PROPN
gs-3412	47	3	wiesbaden	wiesbaden	PROPN
gs-3412	47	4	,	,	PUNCT
gs-3412	47	5	mar	mar	PROPN
gs-3412	47	6	6	6	NUM
gs-3412	47	7	,	,	PUNCT
gs-3412	47	8	2019	2019	NUM
gs-3412	47	9	business	business	NOUN
gs-3412	47	10	&	&	CCONJ
gs-3412	47	11	economics	economics	PROPN
gs-3412	47	12	367	367	NUM
gs-3412	47	13	pages	page	NOUN
gs-3412	47	14	3	3	NUM
gs-3412	47	15	.	.	PUNCT
gs-3412	47	16	;	;	PUNCT
gs-3412	47	17	usaid	usaid	PROPN
gs-3412	47	18	georgia	georgia	PROPN
gs-3412	47	19	,	,	PUNCT
gs-3412	47	20	,	,	PUNCT
gs-3412	47	21	“	"	PUNCT
gs-3412	47	22	(	(	PUNCT
gs-3412	47	23	2016	2016	NUM
gs-3412	47	24	)	)	PUNCT
gs-3412	47	25	4	4	NUM
gs-3412	47	26	.	.	NUM
gs-3412	47	27	,	,	PUNCT
gs-3412	47	28	,	,	PUNCT
gs-3412	47	29	2021	2021	NUM
gs-3412	47	30	-	-	SYM
gs-3412	47	31	2025	2025	NUM
gs-3412	47	32	“	"	PUNCT
gs-3412	47	33	https://bit.ly/3nrk8ut	https://bit.ly/3nrk8ut	PROPN
gs-3412	47	34	5	5	NUM
gs-3412	47	35	.	.	NUM
gs-3412	47	36	,	,	PUNCT
gs-3412	47	37	.	.	PUNCT
gs-3412	48	1	,	,	PUNCT
gs-3412	48	2	,	,	PUNCT
gs-3412	48	3	“	"	PUNCT
gs-3412	48	4	,	,	PUNCT
gs-3412	48	5	.	.	PUNCT
gs-3412	49	1	,	,	PUNCT
gs-3412	49	2	2011	2011	NUM
gs-3412	49	3	6	6	NUM
gs-3412	49	4	.	.	PUNCT
gs-3412	50	1	https://taxdisputes.gov.ge/4045	https://taxdisputes.gov.ge/4045	VERB
gs-3412	50	2	georgian	georgian	NOUN
gs-3412	50	3	scientists/	scientists/	NUM
gs-3412	50	4	.	.	PUNCT
gs-3412	51	1	7	7	NUM
gs-3412	51	2	n	n	NUM
gs-3412	51	3	1	1	NUM
gs-3412	51	4	,	,	PUNCT
gs-3412	51	5	2025	2025	NUM
gs-3412	51	6	262	262	NUM
gs-3412	51	7	tax	tax	NOUN
gs-3412	51	8	dispute	dispute	NOUN
gs-3412	51	9	proceedings	proceeding	NOUN
gs-3412	51	10	in	in	ADP
gs-3412	51	11	georgia	georgia	PROPN
gs-3412	51	12	gvenetadze	gvenetadze	PROPN
gs-3412	51	13	shorena	shorena	PROPN
gs-3412	51	14	ph.d	ph.d	PROPN
gs-3412	51	15	student	student	NOUN
gs-3412	51	16	,	,	PUNCT
gs-3412	51	17	georgian	georgian	PROPN
gs-3412	51	18	technical	technical	PROPN
gs-3412	51	19	university	university	PROPN
gs-3412	51	20	summary	summary	NOUN
gs-3412	51	21	fair	fair	ADJ
gs-3412	51	22	and	and	CCONJ
gs-3412	51	23	effective	effective	ADJ
gs-3412	51	24	resolution	resolution	NOUN
gs-3412	51	25	of	of	ADP
gs-3412	51	26	tax	tax	NOUN
gs-3412	51	27	disputes	dispute	NOUN
gs-3412	51	28	is	be	AUX
gs-3412	51	29	one	one	NUM
gs-3412	51	30	of	of	ADP
gs-3412	51	31	the	the	DET
gs-3412	51	32	key	key	ADJ
gs-3412	51	33	criteria	criterion	NOUN
gs-3412	51	34	for	for	ADP
gs-3412	51	35	the	the	DET
gs-3412	51	36	business	business	NOUN
gs-3412	51	37	attractiveness	attractiveness	NOUN
gs-3412	51	38	of	of	ADP
gs-3412	51	39	a	a	DET
gs-3412	51	40	country	country	NOUN
gs-3412	51	41	.	.	PUNCT
gs-3412	52	1	the	the	DET
gs-3412	52	2	review	review	NOUN
gs-3412	52	3	of	of	ADP
gs-3412	52	4	tax	tax	NOUN
gs-3412	52	5	disputes	dispute	NOUN
gs-3412	52	6	is	be	AUX
gs-3412	52	7	an	an	DET
gs-3412	52	8	important	important	ADJ
gs-3412	52	9	tool	tool	NOUN
gs-3412	52	10	that	that	PRON
gs-3412	52	11	ensures	ensure	VERB
gs-3412	52	12	the	the	DET
gs-3412	52	13	protection	protection	NOUN
gs-3412	52	14	of	of	ADP
gs-3412	52	15	taxpayer	taxpayer	NOUN
gs-3412	52	16	’s	’s	PART
gs-3412	52	17	rights	right	NOUN
gs-3412	52	18	.	.	PUNCT
gs-3412	53	1	the	the	DET
gs-3412	53	2	number	number	NOUN
gs-3412	53	3	of	of	ADP
gs-3412	53	4	entrepreneurs	entrepreneur	NOUN
gs-3412	53	5	wishing	wish	VERB
gs-3412	53	6	to	to	PART
gs-3412	53	7	appeal	appeal	VERB
gs-3412	53	8	tax	tax	NOUN
gs-3412	53	9	obligations	obligation	NOUN
gs-3412	53	10	imposed	impose	VERB
gs-3412	53	11	by	by	ADP
gs-3412	53	12	the	the	DET
gs-3412	53	13	tax	tax	NOUN
gs-3412	53	14	authority	authority	NOUN
gs-3412	53	15	in	in	ADP
gs-3412	53	16	georgia	georgia	PROPN
gs-3412	53	17	is	be	AUX
gs-3412	53	18	high	high	ADJ
gs-3412	53	19	,	,	PUNCT
gs-3412	53	20	which	which	PRON
gs-3412	53	21	increases	increase	VERB
gs-3412	53	22	expectations	expectation	NOUN
gs-3412	53	23	for	for	ADP
gs-3412	53	24	the	the	DET
gs-3412	53	25	mechanisms	mechanism	NOUN
gs-3412	53	26	for	for	ADP
gs-3412	53	27	conducting	conduct	VERB
gs-3412	53	28	and	and	CCONJ
gs-3412	53	29	enforcing	enforce	VERB
gs-3412	53	30	tax	tax	NOUN
gs-3412	53	31	disputes	dispute	NOUN
gs-3412	53	32	.	.	PUNCT
gs-3412	54	1	proper	proper	ADJ
gs-3412	54	2	and	and	CCONJ
gs-3412	54	3	effective	effective	ADJ
gs-3412	54	4	management	management	NOUN
gs-3412	54	5	of	of	ADP
gs-3412	54	6	tax	tax	NOUN
gs-3412	54	7	risks	risk	NOUN
gs-3412	54	8	involves	involve	VERB
gs-3412	54	9	controlling	control	VERB
gs-3412	54	10	areas	area	NOUN
gs-3412	54	11	of	of	ADP
gs-3412	54	12	uncertainty	uncertainty	NOUN
gs-3412	54	13	so	so	SCONJ
gs-3412	54	14	that	that	SCONJ
gs-3412	54	15	the	the	DET
gs-3412	54	16	achievement	achievement	NOUN
gs-3412	54	17	of	of	ADP
gs-3412	54	18	the	the	DET
gs-3412	54	19	goals	goal	NOUN
gs-3412	54	20	set	set	VERB
gs-3412	54	21	by	by	ADP
gs-3412	54	22	the	the	DET
gs-3412	54	23	business	business	NOUN
gs-3412	54	24	be	be	AUX
gs-3412	54	25	more	more	ADV
gs-3412	54	26	transparent	transparent	ADJ
gs-3412	54	27	and	and	CCONJ
gs-3412	54	28	disputes	dispute	NOUN
gs-3412	54	29	with	with	ADP
gs-3412	54	30	the	the	DET
gs-3412	54	31	competent	competent	ADJ
gs-3412	54	32	tax	tax	NOUN
gs-3412	54	33	authorities	authority	NOUN
gs-3412	54	34	of	of	ADP
gs-3412	54	35	the	the	DET
gs-3412	54	36	states	state	NOUN
gs-3412	54	37	where	where	SCONJ
gs-3412	54	38	a	a	DET
gs-3412	54	39	particular	particular	ADJ
gs-3412	54	40	taxpayer	taxpayer	NOUN
gs-3412	54	41	operates	operate	NOUN
gs-3412	54	42	be	be	AUX
gs-3412	54	43	avoided	avoid	VERB
gs-3412	54	44	.	.	PUNCT
gs-3412	55	1	the	the	DET
gs-3412	55	2	amendments	amendment	NOUN
gs-3412	55	3	made	make	VERB
gs-3412	55	4	to	to	ADP
gs-3412	55	5	the	the	DET
gs-3412	55	6	tax	tax	NOUN
gs-3412	55	7	legislation	legislation	NOUN
gs-3412	55	8	,	,	PUNCT
gs-3412	55	9	in	in	ADP
gs-3412	55	10	some	some	DET
gs-3412	55	11	cases	case	NOUN
gs-3412	55	12	,	,	PUNCT
gs-3412	55	13	serve	serve	VERB
gs-3412	55	14	to	to	PART
gs-3412	55	15	eliminate	eliminate	VERB
gs-3412	55	16	unclear	unclear	ADJ
gs-3412	55	17	,	,	PUNCT
gs-3412	55	18	ambiguously	ambiguously	ADV
gs-3412	55	19	interpreted	interpret	VERB
gs-3412	55	20	provisions	provision	NOUN
gs-3412	55	21	of	of	ADP
gs-3412	55	22	the	the	DET
gs-3412	55	23	legislation	legislation	NOUN
gs-3412	55	24	,	,	PUNCT
gs-3412	55	25	and	and	CCONJ
gs-3412	55	26	in	in	ADP
gs-3412	55	27	some	some	DET
gs-3412	55	28	cases	case	NOUN
gs-3412	55	29	,	,	PUNCT
gs-3412	55	30	are	be	AUX
gs-3412	55	31	aimed	aim	VERB
gs-3412	55	32	at	at	ADP
gs-3412	55	33	developing	develop	VERB
gs-3412	55	34	a	a	DET
gs-3412	55	35	new	new	ADJ
gs-3412	55	36	taxation	taxation	NOUN
gs-3412	55	37	mechanism	mechanism	NOUN
gs-3412	55	38	.	.	PUNCT
gs-3412	56	1	it	it	PRON
gs-3412	56	2	requires	require	VERB
gs-3412	56	3	proper	proper	ADJ
gs-3412	56	4	knowledge	knowledge	NOUN
gs-3412	56	5	,	,	PUNCT
gs-3412	56	6	a	a	DET
gs-3412	56	7	certain	certain	ADJ
gs-3412	56	8	readiness	readiness	NOUN
gs-3412	56	9	for	for	ADP
gs-3412	56	10	change	change	NOUN
gs-3412	56	11	,	,	PUNCT
gs-3412	56	12	and	and	CCONJ
gs-3412	56	13	timely	timely	ADJ
gs-3412	56	14	adaptation	adaptation	NOUN
gs-3412	56	15	by	by	ADP
gs-3412	56	16	taxpayers	taxpayer	NOUN
gs-3412	56	17	,	,	PUNCT
gs-3412	56	18	which	which	PRON
gs-3412	56	19	can	can	AUX
gs-3412	56	20	not	not	PART
gs-3412	56	21	always	always	ADV
gs-3412	56	22	be	be	AUX
gs-3412	56	23	implemented	implement	VERB
gs-3412	56	24	successfully	successfully	ADV
gs-3412	56	25	and	and	CCONJ
gs-3412	56	26	,	,	PUNCT
gs-3412	56	27	directly	directly	ADV
gs-3412	56	28	or	or	CCONJ
gs-3412	56	29	indirectly	indirectly	ADV
gs-3412	56	30	,	,	PUNCT
gs-3412	56	31	in	in	ADP
gs-3412	56	32	some	some	DET
gs-3412	56	33	cases	case	NOUN
gs-3412	56	34	,	,	PUNCT
gs-3412	56	35	gives	give	VERB
gs-3412	56	36	us	we	PRON
gs-3412	56	37	an	an	DET
gs-3412	56	38	increased	increase	VERB
gs-3412	56	39	number	number	NOUN
gs-3412	56	40	of	of	ADP
gs-3412	56	41	disputes	dispute	NOUN
gs-3412	56	42	.	.	PUNCT
gs-3412	57	1	the	the	DET
gs-3412	57	2	dispute	dispute	NOUN
gs-3412	57	3	body	body	NOUN
gs-3412	57	4	is	be	AUX
gs-3412	57	5	obliged	oblige	VERB
gs-3412	57	6	to	to	PART
gs-3412	57	7	be	be	AUX
gs-3412	57	8	guided	guide	VERB
gs-3412	57	9	by	by	ADP
gs-3412	57	10	the	the	DET
gs-3412	57	11	principles	principle	NOUN
gs-3412	57	12	of	of	ADP
gs-3412	57	13	fairness	fairness	NOUN
gs-3412	57	14	,	,	PUNCT
gs-3412	57	15	objectivity	objectivity	NOUN
gs-3412	57	16	,	,	PUNCT
gs-3412	57	17	equality	equality	NOUN
gs-3412	57	18	of	of	ADP
gs-3412	57	19	parties	party	NOUN
gs-3412	57	20	,	,	PUNCT
gs-3412	57	21	and	and	CCONJ
gs-3412	57	22	impartiality	impartiality	NOUN
gs-3412	57	23	.	.	PUNCT
gs-3412	58	1	in	in	ADP
gs-3412	58	2	the	the	DET
gs-3412	58	3	system	system	NOUN
gs-3412	58	4	,	,	PUNCT
gs-3412	58	5	it	it	PRON
gs-3412	58	6	is	be	AUX
gs-3412	58	7	not	not	PART
gs-3412	58	8	permissible	permissible	ADJ
gs-3412	58	9	to	to	PART
gs-3412	58	10	burden	burden	VERB
gs-3412	58	11	the	the	DET
gs-3412	58	12	tax	tax	NOUN
gs-3412	58	13	obligations	obligation	NOUN
gs-3412	58	14	of	of	ADP
gs-3412	58	15	the	the	DET
gs-3412	58	16	complainant	complainant	NOUN
gs-3412	58	17	as	as	ADP
gs-3412	58	18	a	a	DET
gs-3412	58	19	result	result	NOUN
gs-3412	58	20	of	of	ADP
gs-3412	58	21	a	a	DET
gs-3412	58	22	tax	tax	NOUN
gs-3412	58	23	dispute	dispute	NOUN
gs-3412	58	24	,	,	PUNCT
gs-3412	58	25	except	except	SCONJ
gs-3412	58	26	in	in	ADP
gs-3412	58	27	the	the	DET
gs-3412	58	28	case	case	NOUN
gs-3412	58	29	of	of	ADP
gs-3412	58	30	an	an	DET
gs-3412	58	31	inspection	inspection	NOUN
gs-3412	58	32	conducted	conduct	VERB
gs-3412	58	33	within	within	ADP
gs-3412	58	34	the	the	DET
gs-3412	58	35	framework	framework	NOUN
gs-3412	58	36	of	of	ADP
gs-3412	58	37	the	the	DET
gs-3412	58	38	same	same	ADJ
gs-3412	58	39	dispute	dispute	NOUN
gs-3412	58	40	with	with	ADP
gs-3412	58	41	the	the	DET
gs-3412	58	42	consent	consent	NOUN
gs-3412	58	43	of	of	ADP
gs-3412	58	44	the	the	DET
gs-3412	58	45	taxpayer	taxpayer	NOUN
gs-3412	58	46	.	.	PUNCT
gs-3412	59	1	keywords	keyword	NOUN
gs-3412	59	2	:	:	PUNCT
gs-3412	59	3	tax	tax	NOUN
gs-3412	59	4	dispute	dispute	NOUN
gs-3412	59	5	;	;	PUNCT
gs-3412	59	6	dispute	dispute	NOUN
gs-3412	59	7	resolution	resolution	NOUN
gs-3412	59	8	bodies	body	NOUN
gs-3412	59	9	;	;	PUNCT
gs-3412	59	10	ensuring	ensure	VERB
gs-3412	59	11	uniform	uniform	ADJ
gs-3412	59	12	taxation	taxation	NOUN
gs-3412	59	13	practices	practice	NOUN
gs-3412	59	14	;	;	PUNCT
gs-3412	59	15	small	small	ADJ
gs-3412	59	16	and	and	CCONJ
gs-3412	59	17	medium	medium	ADJ
gs-3412	59	18	-	-	PUNCT
gs-3412	59	19	sized	sized	ADJ
gs-3412	59	20	businesses	business	NOUN
gs-3412	59	21	;	;	PUNCT
gs-3412	59	22	tax	tax	NOUN
gs-3412	59	23	risk	risk	NOUN
gs-3412	59	24	;	;	PUNCT
gs-3412	59	25	methodological	methodological	ADJ
gs-3412	59	26	information	information	NOUN
gs-3412	59	27	hub	hub	NOUN
gs-3412	59	28	.	.	PUNCT