id	sid	tid	token	lemma	pos
ape-41637	1	1	advances	advance	NOUN
ape-41637	1	2	in	in	ADP
ape-41637	1	3	politics	politic	NOUN
ape-41637	1	4	and	and	CCONJ
ape-41637	1	5	economics	economic	NOUN
ape-41637	1	6	issn	issn	VERB
ape-41637	1	7	2576	2576	NUM
ape-41637	1	8	-	-	SYM
ape-41637	1	9	1382	1382	NUM
ape-41637	1	10	(	(	PUNCT
ape-41637	1	11	print	print	NOUN
ape-41637	1	12	)	)	PUNCT
ape-41637	1	13	issn	issn	PROPN
ape-41637	1	14	2576	2576	NUM
ape-41637	1	15	-	-	SYM
ape-41637	1	16	1390	1390	NUM
ape-41637	1	17	(	(	PUNCT
ape-41637	1	18	online	online	ADJ
ape-41637	1	19	)	)	PUNCT
ape-41637	1	20	vol	vol	NOUN
ape-41637	1	21	.	.	PROPN
ape-41637	2	1	7	7	NUM
ape-41637	2	2	,	,	PUNCT
ape-41637	2	3	no	no	INTJ
ape-41637	2	4	.	.	NOUN
ape-41637	2	5	3	3	NUM
ape-41637	2	6	,	,	PUNCT
ape-41637	2	7	2024	2024	NUM
ape-41637	2	8	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	2	9	23	23	NUM
ape-41637	2	10	original	original	ADJ
ape-41637	2	11	paper	paper	NOUN
ape-41637	2	12	alegal	alegal	ADJ
ape-41637	2	13	evaluation	evaluation	NOUN
ape-41637	2	14	of	of	ADP
ape-41637	2	15	companies	company	NOUN
ape-41637	2	16	income	income	VERB
ape-41637	2	17	tax	tax	NOUN
ape-41637	2	18	under	under	ADP
ape-41637	2	19	the	the	DET
ape-41637	2	20	nigerian	nigerian	ADJ
ape-41637	2	21	tax	tax	NOUN
ape-41637	2	22	regime	regime	NOUN
ape-41637	2	23	desmond	desmond	PROPN
ape-41637	2	24	o.	o.	PROPN
ape-41637	2	25	n.	n.	PROPN
ape-41637	2	26	agwor	agwor	PROPN
ape-41637	2	27	,	,	PUNCT
ape-41637	2	28	ph.d1	ph.d1	NOUN
ape-41637	2	29	&	&	CCONJ
ape-41637	2	30	charles	charles	PROPN
ape-41637	2	31	i.	i.	PROPN
ape-41637	2	32	g.	g.	PROPN
ape-41637	2	33	agwor	agwor	PROPN
ape-41637	2	34	,	,	PUNCT
ape-41637	2	35	ph.d2	ph.d2	VERB
ape-41637	2	36	1	1	NUM
ape-41637	2	37	dip	dip	NOUN
ape-41637	2	38	.	.	PUNCT
ape-41637	2	39	,	,	PUNCT
ape-41637	2	40	ll.b	ll.b	ADJ
ape-41637	2	41	.	.	PUNCT
ape-41637	3	1	(	(	PUNCT
ape-41637	3	2	rsu	rsu	PROPN
ape-41637	3	3	)	)	PUNCT
ape-41637	3	4	b.	b.	PROPN
ape-41637	3	5	l	l	PROPN
ape-41637	3	6	(	(	PUNCT
ape-41637	3	7	abuja	abuja	PROPN
ape-41637	3	8	)	)	PUNCT
ape-41637	3	9	,	,	PUNCT
ape-41637	3	10	ll.m	ll.m	PROPN
ape-41637	3	11	,	,	PUNCT
ape-41637	3	12	ph.d	ph.d	PROPN
ape-41637	3	13	(	(	PUNCT
ape-41637	3	14	rsu	rsu	PROPN
ape-41637	3	15	)	)	PUNCT
ape-41637	3	16	,	,	PUNCT
ape-41637	3	17	lecturer	lecturer	NOUN
ape-41637	3	18	at	at	ADP
ape-41637	3	19	law	law	NOUN
ape-41637	3	20	,	,	PUNCT
ape-41637	3	21	department	department	NOUN
ape-41637	3	22	of	of	ADP
ape-41637	3	23	jurisprudence	jurisprudence	NOUN
ape-41637	3	24	and	and	CCONJ
ape-41637	3	25	international	international	ADJ
ape-41637	3	26	law	law	NOUN
ape-41637	3	27	,	,	PUNCT
ape-41637	3	28	faculty	faculty	NOUN
ape-41637	3	29	of	of	ADP
ape-41637	3	30	law	law	NOUN
ape-41637	3	31	,	,	PUNCT
ape-41637	3	32	rivers	river	NOUN
ape-41637	3	33	state	state	PROPN
ape-41637	3	34	university	university	PROPN
ape-41637	3	35	,	,	PUNCT
ape-41637	3	36	nkpolu	nkpolu	PROPN
ape-41637	3	37	-	-	PUNCT
ape-41637	3	38	oroworukwo	oroworukwo	PROPN
ape-41637	3	39	,	,	PUNCT
ape-41637	3	40	p.m.b	p.m.b	NOUN
ape-41637	3	41	.	.	PROPN
ape-41637	3	42	5080	5080	NUM
ape-41637	3	43	,	,	PUNCT
ape-41637	3	44	port	port	NOUN
ape-41637	3	45	harcourt	harcourt	PROPN
ape-41637	3	46	,	,	PUNCT
ape-41637	3	47	nigeria	nigeria	PROPN
ape-41637	3	48	2	2	NUM
ape-41637	3	49	ph.d	ph.d	PROPN
ape-41637	3	50	,	,	PUNCT
ape-41637	3	51	ll.m	ll.m	AUX
ape-41637	3	52	,	,	PUNCT
ape-41637	3	53	b.l	b.l	ADJ
ape-41637	3	54	,	,	PUNCT
ape-41637	3	55	ll.b	ll.b	ADJ
ape-41637	3	56	,	,	PUNCT
ape-41637	3	57	lecturer	lecturer	NOUN
ape-41637	3	58	at	at	ADP
ape-41637	3	59	law	law	NOUN
ape-41637	3	60	,	,	PUNCT
ape-41637	3	61	department	department	NOUN
ape-41637	3	62	of	of	ADP
ape-41637	3	63	private	private	ADJ
ape-41637	3	64	and	and	CCONJ
ape-41637	3	65	property	property	NOUN
ape-41637	3	66	law	law	NOUN
ape-41637	3	67	,	,	PUNCT
ape-41637	3	68	faculty	faculty	NOUN
ape-41637	3	69	of	of	ADP
ape-41637	3	70	law	law	NOUN
ape-41637	3	71	,	,	PUNCT
ape-41637	3	72	rivers	river	NOUN
ape-41637	3	73	state	state	PROPN
ape-41637	3	74	university	university	PROPN
ape-41637	3	75	,	,	PUNCT
ape-41637	3	76	nkpolu	nkpolu	PROPN
ape-41637	3	77	-	-	PUNCT
ape-41637	3	78	oroworukwo	oroworukwo	PROPN
ape-41637	3	79	,	,	PUNCT
ape-41637	3	80	p.m.b	p.m.b	NOUN
ape-41637	3	81	.	.	PROPN
ape-41637	3	82	5080	5080	NUM
ape-41637	3	83	,	,	PUNCT
ape-41637	3	84	port	port	NOUN
ape-41637	3	85	harcourt	harcourt	PROPN
ape-41637	3	86	,	,	PUNCT
ape-41637	3	87	nigeria	nigeria	PROPN
ape-41637	3	88	tel:+2348037951051	tel:+2348037951051	PROPN
ape-41637	3	89	,	,	PUNCT
ape-41637	3	90	e	e	NOUN
ape-41637	3	91	-	-	NOUN
ape-41637	3	92	mail	mail	NOUN
ape-41637	3	93	:	:	PUNCT
ape-41637	3	94	charlesagwor@gmail.com	charlesagwor@gmail.com	X
ape-41637	3	95	received	receive	VERB
ape-41637	3	96	:	:	PUNCT
ape-41637	3	97	may	may	AUX
ape-41637	3	98	03	03	NUM
ape-41637	3	99	,	,	PUNCT
ape-41637	3	100	2024	2024	NUM
ape-41637	3	101	accepted	accept	VERB
ape-41637	3	102	:	:	PUNCT
ape-41637	3	103	june	june	PROPN
ape-41637	3	104	23	23	NUM
ape-41637	3	105	,	,	PUNCT
ape-41637	3	106	2024	2024	NUM
ape-41637	3	107	online	online	ADV
ape-41637	3	108	published	publish	VERB
ape-41637	3	109	:	:	PUNCT
ape-41637	3	110	july	july	PROPN
ape-41637	3	111	19	19	NUM
ape-41637	3	112	,	,	PUNCT
ape-41637	3	113	2024	2024	NUM
ape-41637	3	114	doi:10.22158	doi:10.22158	NOUN
ape-41637	3	115	/	/	SYM
ape-41637	3	116	ape.v7n2p23	ape.v7n2p23	PROPN
ape-41637	3	117	url	url	PROPN
ape-41637	3	118	:	:	PUNCT
ape-41637	3	119	http://dx.doi.org/10.22158/ape.v7n2p23	http://dx.doi.org/10.22158/ape.v7n2p23	PROPN
ape-41637	3	120	abstract	abstract	NOUN
ape-41637	3	121	the	the	DET
ape-41637	3	122	paper	paper	NOUN
ape-41637	3	123	examined	examine	VERB
ape-41637	3	124	the	the	DET
ape-41637	3	125	legal	legal	ADJ
ape-41637	3	126	evaluation	evaluation	NOUN
ape-41637	3	127	of	of	ADP
ape-41637	3	128	companies	company	NOUN
ape-41637	3	129	income	income	VERB
ape-41637	3	130	tax	tax	NOUN
ape-41637	3	131	(	(	PUNCT
ape-41637	3	132	cit	cit	PROPN
ape-41637	3	133	)	)	PUNCT
ape-41637	3	134	,	,	PUNCT
ape-41637	3	135	its	its	PRON
ape-41637	3	136	practice	practice	NOUN
ape-41637	3	137	,	,	PUNCT
ape-41637	3	138	enforcement	enforcement	NOUN
ape-41637	3	139	and	and	CCONJ
ape-41637	3	140	effects	effect	NOUN
ape-41637	3	141	in	in	ADP
ape-41637	3	142	nigeria	nigeria	PROPN
ape-41637	3	143	.	.	PUNCT
ape-41637	4	1	the	the	DET
ape-41637	4	2	conceptual	conceptual	ADJ
ape-41637	4	3	clarification	clarification	NOUN
ape-41637	4	4	of	of	ADP
ape-41637	4	5	the	the	DET
ape-41637	4	6	key	key	ADJ
ape-41637	4	7	concepts	concept	NOUN
ape-41637	4	8	were	be	AUX
ape-41637	4	9	considered	consider	VERB
ape-41637	4	10	and	and	CCONJ
ape-41637	4	11	a	a	DET
ape-41637	4	12	comprehensive	comprehensive	ADJ
ape-41637	4	13	introduction	introduction	NOUN
ape-41637	4	14	of	of	ADP
ape-41637	4	15	the	the	DET
ape-41637	4	16	companies	company	NOUN
ape-41637	4	17	income	income	VERB
ape-41637	4	18	tax	tax	NOUN
ape-41637	4	19	practice	practice	NOUN
ape-41637	4	20	in	in	ADP
ape-41637	4	21	nigeria	nigeria	PROPN
ape-41637	4	22	was	be	AUX
ape-41637	4	23	reiterated	reiterate	VERB
ape-41637	4	24	.	.	PUNCT
ape-41637	5	1	amongst	amongst	ADP
ape-41637	5	2	the	the	DET
ape-41637	5	3	key	key	ADJ
ape-41637	5	4	terms	term	NOUN
ape-41637	5	5	considered	consider	VERB
ape-41637	5	6	were	be	AUX
ape-41637	5	7	company	company	NOUN
ape-41637	5	8	,	,	PUNCT
ape-41637	5	9	income	income	NOUN
ape-41637	5	10	,	,	PUNCT
ape-41637	5	11	tax	tax	NOUN
ape-41637	5	12	and	and	CCONJ
ape-41637	5	13	companies	company	NOUN
ape-41637	5	14	income	income	VERB
ape-41637	5	15	tax	tax	NOUN
ape-41637	5	16	respectively	respectively	ADV
ape-41637	5	17	.	.	PUNCT
ape-41637	6	1	it	it	PRON
ape-41637	6	2	highlighted	highlight	VERB
ape-41637	6	3	the	the	DET
ape-41637	6	4	legal	legal	ADJ
ape-41637	6	5	history	history	NOUN
ape-41637	6	6	and	and	CCONJ
ape-41637	6	7	imposition	imposition	NOUN
ape-41637	6	8	of	of	ADP
ape-41637	6	9	companies	company	NOUN
ape-41637	6	10	income	income	VERB
ape-41637	6	11	tax	tax	NOUN
ape-41637	6	12	in	in	ADP
ape-41637	6	13	nigeria	nigeria	PROPN
ape-41637	6	14	,	,	PUNCT
ape-41637	6	15	prior	prior	ADV
ape-41637	6	16	,	,	PUNCT
ape-41637	6	17	during	during	ADP
ape-41637	6	18	and	and	CCONJ
ape-41637	6	19	postcolonial	postcolonial	ADJ
ape-41637	6	20	era	era	NOUN
ape-41637	6	21	until	until	ADP
ape-41637	6	22	the	the	DET
ape-41637	6	23	present	present	ADJ
ape-41637	6	24	day	day	NOUN
ape-41637	6	25	legal	legal	ADJ
ape-41637	6	26	regime	regime	NOUN
ape-41637	6	27	.	.	PUNCT
ape-41637	7	1	in	in	ADP
ape-41637	7	2	the	the	DET
ape-41637	7	3	same	same	ADJ
ape-41637	7	4	vein	vein	NOUN
ape-41637	7	5	,	,	PUNCT
ape-41637	7	6	administration	administration	NOUN
ape-41637	7	7	of	of	ADP
ape-41637	7	8	companies	company	NOUN
ape-41637	7	9	income	income	VERB
ape-41637	7	10	tax	tax	NOUN
ape-41637	7	11	in	in	ADP
ape-41637	7	12	nigeria	nigeria	PROPN
ape-41637	7	13	was	be	AUX
ape-41637	7	14	critically	critically	ADV
ape-41637	7	15	evaluated	evaluate	VERB
ape-41637	7	16	,	,	PUNCT
ape-41637	7	17	including	include	VERB
ape-41637	7	18	the	the	DET
ape-41637	7	19	classification	classification	NOUN
ape-41637	7	20	of	of	ADP
ape-41637	7	21	companies	company	NOUN
ape-41637	7	22	income	income	NOUN
ape-41637	7	23	tax	tax	NOUN
ape-41637	7	24	,	,	PUNCT
ape-41637	7	25	taxable	taxable	ADJ
ape-41637	7	26	companies	company	NOUN
ape-41637	7	27	and	and	CCONJ
ape-41637	7	28	taxable	taxable	ADJ
ape-41637	7	29	profits	profit	NOUN
ape-41637	7	30	respectively	respectively	ADV
ape-41637	7	31	.	.	PUNCT
ape-41637	8	1	furthermore	furthermore	ADV
ape-41637	8	2	,	,	PUNCT
ape-41637	8	3	the	the	DET
ape-41637	8	4	paper	paper	NOUN
ape-41637	8	5	emphasized	emphasize	VERB
ape-41637	8	6	on	on	ADP
ape-41637	8	7	the	the	DET
ape-41637	8	8	enforcement	enforcement	NOUN
ape-41637	8	9	of	of	ADP
ape-41637	8	10	companies	company	NOUN
ape-41637	8	11	income	income	VERB
ape-41637	8	12	tax	tax	NOUN
ape-41637	8	13	in	in	ADP
ape-41637	8	14	nigeria	nigeria	PROPN
ape-41637	8	15	and	and	CCONJ
ape-41637	8	16	elucidated	elucidate	VERB
ape-41637	8	17	on	on	ADP
ape-41637	8	18	the	the	DET
ape-41637	8	19	importance	importance	NOUN
ape-41637	8	20	and	and	CCONJ
ape-41637	8	21	challenges	challenge	NOUN
ape-41637	8	22	of	of	ADP
ape-41637	8	23	enforcement	enforcement	NOUN
ape-41637	8	24	of	of	ADP
ape-41637	8	25	companies	company	NOUN
ape-41637	8	26	income	income	VERB
ape-41637	8	27	tax	tax	NOUN
ape-41637	8	28	in	in	ADP
ape-41637	8	29	nigeria	nigeria	PROPN
ape-41637	8	30	,	,	PUNCT
ape-41637	8	31	which	which	PRON
ape-41637	8	32	includes	include	VERB
ape-41637	8	33	tax	tax	NOUN
ape-41637	8	34	evasion	evasion	NOUN
ape-41637	8	35	and	and	CCONJ
ape-41637	8	36	under	under	ADP
ape-41637	8	37	declaration	declaration	NOUN
ape-41637	8	38	of	of	ADP
ape-41637	8	39	income	income	NOUN
ape-41637	8	40	and	and	CCONJ
ape-41637	8	41	profits	profit	NOUN
ape-41637	8	42	in	in	ADP
ape-41637	8	43	order	order	NOUN
ape-41637	8	44	to	to	PART
ape-41637	8	45	reduce	reduce	VERB
ape-41637	8	46	amount	amount	NOUN
ape-41637	8	47	of	of	ADP
ape-41637	8	48	taxable	taxable	ADJ
ape-41637	8	49	profits	profit	NOUN
ape-41637	8	50	.	.	PUNCT
ape-41637	9	1	the	the	DET
ape-41637	9	2	paper	paper	NOUN
ape-41637	9	3	was	be	AUX
ape-41637	9	4	summarized	summarize	VERB
ape-41637	9	5	with	with	ADP
ape-41637	9	6	a	a	DET
ape-41637	9	7	conclusion	conclusion	NOUN
ape-41637	9	8	.	.	PUNCT
ape-41637	10	1	keywords	keyword	NOUN
ape-41637	10	2	company	company	NOUN
ape-41637	10	3	,	,	PUNCT
ape-41637	10	4	income	income	NOUN
ape-41637	10	5	,	,	PUNCT
ape-41637	10	6	tax	tax	NOUN
ape-41637	10	7	,	,	PUNCT
ape-41637	10	8	evaluation	evaluation	NOUN
ape-41637	10	9	,	,	PUNCT
ape-41637	10	10	nigeria	nigeria	PROPN
ape-41637	10	11	1	1	NUM
ape-41637	10	12	.	.	PUNCT
ape-41637	11	1	introduction	introduction	NOUN
ape-41637	11	2	tax	tax	NOUN
ape-41637	11	3	and	and	CCONJ
ape-41637	11	4	taxation	taxation	NOUN
ape-41637	11	5	is	be	AUX
ape-41637	11	6	one	one	NUM
ape-41637	11	7	of	of	ADP
ape-41637	11	8	the	the	DET
ape-41637	11	9	major	major	ADJ
ape-41637	11	10	source	source	NOUN
ape-41637	11	11	of	of	ADP
ape-41637	11	12	government	government	NOUN
ape-41637	11	13	revenue	revenue	NOUN
ape-41637	11	14	.	.	PUNCT
ape-41637	12	1	like	like	ADP
ape-41637	12	2	every	every	DET
ape-41637	12	3	other	other	ADJ
ape-41637	12	4	country	country	NOUN
ape-41637	12	5	,	,	PUNCT
ape-41637	12	6	nigeria	nigeria	PROPN
ape-41637	12	7	has	have	VERB
ape-41637	12	8	the	the	DET
ape-41637	12	9	responsibility	responsibility	NOUN
ape-41637	12	10	not	not	PART
ape-41637	12	11	to	to	PART
ape-41637	12	12	only	only	ADV
ape-41637	12	13	protect	protect	VERB
ape-41637	12	14	its	its	PRON
ape-41637	12	15	citizens	citizen	NOUN
ape-41637	12	16	but	but	CCONJ
ape-41637	12	17	also	also	ADV
ape-41637	12	18	to	to	PART
ape-41637	12	19	provide	provide	VERB
ape-41637	12	20	human	human	ADJ
ape-41637	12	21	capital	capital	NOUN
ape-41637	12	22	development	development	NOUN
ape-41637	12	23	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	12	24	advances	advance	VERB
ape-41637	12	25	in	in	ADP
ape-41637	12	26	politics	politic	NOUN
ape-41637	12	27	and	and	CCONJ
ape-41637	12	28	economics	economic	NOUN
ape-41637	12	29	vol	vol	NOUN
ape-41637	12	30	.	.	PUNCT
ape-41637	13	1	7	7	NUM
ape-41637	13	2	,	,	PUNCT
ape-41637	13	3	no	no	INTJ
ape-41637	13	4	.	.	NOUN
ape-41637	13	5	3	3	NUM
ape-41637	13	6	,	,	PUNCT
ape-41637	13	7	2024	2024	NUM
ape-41637	13	8	published	publish	VERB
ape-41637	13	9	by	by	ADP
ape-41637	13	10	scholink	scholink	PROPN
ape-41637	13	11	inc	inc	PROPN
ape-41637	13	12	.	.	PROPN
ape-41637	13	13	24	24	NUM
ape-41637	13	14	through	through	ADP
ape-41637	13	15	quality	quality	NOUN
ape-41637	13	16	education	education	NOUN
ape-41637	13	17	,	,	PUNCT
ape-41637	13	18	ensure	ensure	VERB
ape-41637	13	19	infrastructural	infrastructural	ADJ
ape-41637	13	20	development	development	NOUN
ape-41637	13	21	,	,	PUNCT
ape-41637	13	22	industrialization	industrialization	NOUN
ape-41637	13	23	,	,	PUNCT
ape-41637	13	24	healthy	healthy	ADJ
ape-41637	13	25	environment	environment	NOUN
ape-41637	13	26	and	and	CCONJ
ape-41637	13	27	quality	quality	NOUN
ape-41637	13	28	health	health	NOUN
ape-41637	13	29	care	care	NOUN
ape-41637	13	30	.	.	PUNCT
ape-41637	14	1	the	the	DET
ape-41637	14	2	whole	whole	ADJ
ape-41637	14	3	essence	essence	NOUN
ape-41637	14	4	of	of	ADP
ape-41637	14	5	the	the	DET
ape-41637	14	6	good	good	ADJ
ape-41637	14	7	governance	governance	NOUN
ape-41637	14	8	we	we	PRON
ape-41637	14	9	crave	crave	VERB
ape-41637	14	10	for	for	ADP
ape-41637	14	11	is	be	AUX
ape-41637	14	12	the	the	DET
ape-41637	14	13	improvement	improvement	NOUN
ape-41637	14	14	of	of	ADP
ape-41637	14	15	the	the	DET
ape-41637	14	16	welfare	welfare	NOUN
ape-41637	14	17	of	of	ADP
ape-41637	14	18	the	the	PRON
ape-41637	14	19	of	of	ADP
ape-41637	14	20	the	the	DET
ape-41637	14	21	citizens	citizen	NOUN
ape-41637	14	22	.	.	PUNCT
ape-41637	15	1	this	this	PRON
ape-41637	15	2	is	be	AUX
ape-41637	15	3	carried	carry	VERB
ape-41637	15	4	out	out	ADP
ape-41637	15	5	with	with	ADP
ape-41637	15	6	resources	resource	NOUN
ape-41637	15	7	raised	raise	VERB
ape-41637	15	8	through	through	ADP
ape-41637	15	9	taxation	taxation	NOUN
ape-41637	15	10	.	.	PUNCT
ape-41637	16	1	in	in	ADP
ape-41637	16	2	order	order	NOUN
ape-41637	16	3	words	word	NOUN
ape-41637	16	4	,	,	PUNCT
ape-41637	16	5	taxes	taxis	NOUN
ape-41637	16	6	build	build	VERB
ape-41637	16	7	capacity	capacity	NOUN
ape-41637	16	8	,	,	PUNCT
ape-41637	16	9	legitimacy	legitimacy	NOUN
ape-41637	16	10	and	and	CCONJ
ape-41637	16	11	consent	consent	NOUN
ape-41637	16	12	.	.	PUNCT
ape-41637	17	1	(	(	PUNCT
ape-41637	17	2	note	note	NOUN
ape-41637	17	3	1	1	NUM
ape-41637	17	4	)	)	PUNCT
ape-41637	17	5	taxation	taxation	NOUN
ape-41637	17	6	is	be	AUX
ape-41637	17	7	indeed	indeed	ADV
ape-41637	17	8	a	a	DET
ape-41637	17	9	very	very	ADV
ape-41637	17	10	pivotal	pivotal	ADJ
ape-41637	17	11	part	part	NOUN
ape-41637	17	12	of	of	ADP
ape-41637	17	13	citizens	citizen	NOUN
ape-41637	17	14	’	’	PART
ape-41637	17	15	obligation	obligation	NOUN
ape-41637	17	16	to	to	ADP
ape-41637	17	17	every	every	DET
ape-41637	17	18	government	government	NOUN
ape-41637	17	19	that	that	SCONJ
ape-41637	17	20	every	every	DET
ape-41637	17	21	responsible	responsible	ADJ
ape-41637	17	22	citizen	citizen	NOUN
ape-41637	17	23	must	must	AUX
ape-41637	17	24	comply	comply	VERB
ape-41637	17	25	with	with	ADP
ape-41637	17	26	.	.	PUNCT
ape-41637	18	1	payment	payment	NOUN
ape-41637	18	2	of	of	ADP
ape-41637	18	3	tax	tax	NOUN
ape-41637	18	4	or	or	CCONJ
ape-41637	18	5	imposition	imposition	NOUN
ape-41637	18	6	of	of	ADP
ape-41637	18	7	tax	tax	NOUN
ape-41637	18	8	was	be	AUX
ape-41637	18	9	provided	provide	VERB
ape-41637	18	10	in	in	ADP
ape-41637	18	11	the	the	DET
ape-41637	18	12	grund	grund	NOUN
ape-41637	18	13	norm	norm	NOUN
ape-41637	18	14	to	to	ADP
ape-41637	18	15	wit	wit	NOUN
ape-41637	18	16	;	;	PUNCT
ape-41637	18	17	it	it	PRON
ape-41637	18	18	shall	shall	AUX
ape-41637	18	19	be	be	AUX
ape-41637	18	20	the	the	DET
ape-41637	18	21	duty	duty	NOUN
ape-41637	18	22	of	of	ADP
ape-41637	18	23	every	every	DET
ape-41637	18	24	citizen	citizen	NOUN
ape-41637	18	25	to	to	PART
ape-41637	18	26	declare	declare	VERB
ape-41637	18	27	his	his	PRON
ape-41637	18	28	income	income	NOUN
ape-41637	18	29	honestly	honestly	ADV
ape-41637	18	30	to	to	PART
ape-41637	18	31	appropriate	appropriate	VERB
ape-41637	18	32	and	and	CCONJ
ape-41637	18	33	lawful	lawful	ADJ
ape-41637	18	34	agencies	agency	NOUN
ape-41637	18	35	and	and	CCONJ
ape-41637	18	36	pay	pay	VERB
ape-41637	18	37	his	his	PRON
ape-41637	18	38	tax	tax	NOUN
ape-41637	18	39	promptly	promptly	ADV
ape-41637	18	40	.	.	PUNCT
ape-41637	19	1	(	(	PUNCT
ape-41637	19	2	note	note	NOUN
ape-41637	19	3	2	2	NUM
ape-41637	19	4	)	)	PUNCT
ape-41637	19	5	the	the	DET
ape-41637	19	6	foregoing	forego	VERB
ape-41637	19	7	provisions	provision	NOUN
ape-41637	19	8	of	of	ADP
ape-41637	19	9	the	the	DET
ape-41637	19	10	constitution	constitution	NOUN
ape-41637	19	11	made	make	VERB
ape-41637	19	12	tax	tax	NOUN
ape-41637	19	13	payment	payment	NOUN
ape-41637	19	14	mandatory	mandatory	ADJ
ape-41637	19	15	for	for	ADP
ape-41637	19	16	every	every	DET
ape-41637	19	17	citizen	citizen	NOUN
ape-41637	19	18	of	of	ADP
ape-41637	19	19	the	the	DET
ape-41637	19	20	federal	federal	PROPN
ape-41637	19	21	republic	republic	PROPN
ape-41637	19	22	of	of	ADP
ape-41637	19	23	nigeria	nigeria	PROPN
ape-41637	19	24	including	include	VERB
ape-41637	19	25	corporate	corporate	ADJ
ape-41637	19	26	personalities	personality	NOUN
ape-41637	19	27	.	.	PUNCT
ape-41637	20	1	in	in	ADP
ape-41637	20	2	the	the	DET
ape-41637	20	3	same	same	ADJ
ape-41637	20	4	vein	vein	NOUN
ape-41637	20	5	,	,	PUNCT
ape-41637	20	6	every	every	DET
ape-41637	20	7	corporate	corporate	ADJ
ape-41637	20	8	organization	organization	NOUN
ape-41637	20	9	incorporated	incorporate	VERB
ape-41637	20	10	in	in	ADP
ape-41637	20	11	nigeria	nigeria	PROPN
ape-41637	20	12	under	under	ADP
ape-41637	20	13	the	the	DET
ape-41637	20	14	companies	company	NOUN
ape-41637	20	15	and	and	CCONJ
ape-41637	20	16	allied	ally	VERB
ape-41637	20	17	matters	matter	NOUN
ape-41637	20	18	act	act	VERB
ape-41637	20	19	2020	2020	NUM
ape-41637	20	20	,	,	PUNCT
ape-41637	20	21	are	be	AUX
ape-41637	20	22	expected	expect	VERB
ape-41637	20	23	to	to	PART
ape-41637	20	24	pay	pay	VERB
ape-41637	20	25	her	her	PRON
ape-41637	20	26	tax	tax	NOUN
ape-41637	20	27	for	for	ADP
ape-41637	20	28	each	each	DET
ape-41637	20	29	year	year	NOUN
ape-41637	20	30	of	of	ADP
ape-41637	20	31	assessment	assessment	NOUN
ape-41637	20	32	.	.	PUNCT
ape-41637	21	1	the	the	DET
ape-41637	21	2	tax	tax	NOUN
ape-41637	21	3	payable	payable	ADJ
ape-41637	21	4	shall	shall	AUX
ape-41637	21	5	be	be	AUX
ape-41637	21	6	at	at	ADP
ape-41637	21	7	the	the	DET
ape-41637	21	8	rate	rate	NOUN
ape-41637	21	9	specified	specify	VERB
ape-41637	21	10	in	in	ADP
ape-41637	21	11	subsection	subsection	NOUN
ape-41637	21	12	(	(	PUNCT
ape-41637	21	13	1	1	NUM
ape-41637	21	14	)	)	PUNCT
ape-41637	21	15	of	of	ADP
ape-41637	21	16	section	section	NOUN
ape-41637	21	17	40	40	NUM
ape-41637	21	18	of	of	ADP
ape-41637	21	19	the	the	DET
ape-41637	21	20	act	act	NOUN
ape-41637	21	21	.	.	PUNCT
ape-41637	22	1	(	(	PUNCT
ape-41637	22	2	note	note	NOUN
ape-41637	22	3	3	3	NUM
ape-41637	22	4	)	)	PUNCT
ape-41637	22	5	upon	upon	SCONJ
ape-41637	22	6	the	the	DET
ape-41637	22	7	profits	profit	NOUN
ape-41637	22	8	of	of	ADP
ape-41637	22	9	any	any	DET
ape-41637	22	10	company	company	NOUN
ape-41637	22	11	accruing	accrue	VERB
ape-41637	22	12	in	in	ADP
ape-41637	22	13	,	,	PUNCT
ape-41637	22	14	derived	derive	VERB
ape-41637	22	15	from	from	ADP
ape-41637	22	16	,	,	PUNCT
ape-41637	22	17	brought	bring	VERB
ape-41637	22	18	into	into	ADP
ape-41637	22	19	or	or	CCONJ
ape-41637	22	20	received	receive	VERB
ape-41637	22	21	in	in	ADP
ape-41637	22	22	nigeria	nigeria	PROPN
ape-41637	22	23	in	in	ADP
ape-41637	22	24	respect	respect	NOUN
ape-41637	22	25	of	of	ADP
ape-41637	22	26	(	(	PUNCT
ape-41637	22	27	note	note	NOUN
ape-41637	22	28	4	4	NUM
ape-41637	22	29	)	)	PUNCT
ape-41637	22	30	…	…	PUNCT
ape-41637	22	31	.	.	PUNCT
ape-41637	23	1	it	it	PRON
ape-41637	23	2	must	must	AUX
ape-41637	23	3	be	be	AUX
ape-41637	23	4	observed	observe	VERB
ape-41637	23	5	that	that	SCONJ
ape-41637	23	6	various	various	ADJ
ape-41637	23	7	companies	company	NOUN
ape-41637	23	8	are	be	AUX
ape-41637	23	9	identifiable	identifiable	ADJ
ape-41637	23	10	by	by	ADP
ape-41637	23	11	their	their	PRON
ape-41637	23	12	incorporation	incorporation	NOUN
ape-41637	23	13	numbers	number	NOUN
ape-41637	23	14	.	.	PUNCT
ape-41637	24	1	the	the	DET
ape-41637	24	2	companies	company	NOUN
ape-41637	24	3	are	be	AUX
ape-41637	24	4	required	require	VERB
ape-41637	24	5	under	under	ADP
ape-41637	24	6	cita	cita	PROPN
ape-41637	24	7	to	to	PART
ape-41637	24	8	display	display	VERB
ape-41637	24	9	its	its	PRON
ape-41637	24	10	incorporation	incorporation	NOUN
ape-41637	24	11	numbers	number	NOUN
ape-41637	24	12	on	on	ADP
ape-41637	24	13	its	its	PRON
ape-41637	24	14	business	business	NOUN
ape-41637	24	15	,	,	PUNCT
ape-41637	24	16	transaction	transaction	NOUN
ape-41637	24	17	with	with	ADP
ape-41637	24	18	other	other	ADJ
ape-41637	24	19	companies	company	NOUN
ape-41637	24	20	and	and	CCONJ
ape-41637	24	21	individuals	individual	NOUN
ape-41637	24	22	,	,	PUNCT
ape-41637	24	23	including	include	VERB
ape-41637	24	24	documents	document	NOUN
ape-41637	24	25	statements	statement	NOUN
ape-41637	24	26	,	,	PUNCT
ape-41637	24	27	returns	return	NOUN
ape-41637	24	28	,	,	PUNCT
ape-41637	24	29	audited	audit	VERB
ape-41637	24	30	account	account	NOUN
ape-41637	24	31	and	and	CCONJ
ape-41637	24	32	correspondence	correspondence	NOUN
ape-41637	24	33	with	with	ADP
ape-41637	24	34	revenue	revenue	NOUN
ape-41637	24	35	authorities	authority	NOUN
ape-41637	24	36	and	and	CCONJ
ape-41637	24	37	government	government	NOUN
ape-41637	24	38	agencies	agency	NOUN
ape-41637	24	39	.	.	PUNCT
ape-41637	25	1	(	(	PUNCT
ape-41637	25	2	note	note	NOUN
ape-41637	25	3	5	5	NUM
ape-41637	25	4	)	)	PUNCT
ape-41637	25	5	the	the	DET
ape-41637	25	6	administration	administration	NOUN
ape-41637	25	7	of	of	ADP
ape-41637	25	8	the	the	DET
ape-41637	25	9	companies	company	NOUN
ape-41637	25	10	’	’	PART
ape-41637	25	11	income	income	NOUN
ape-41637	25	12	tax	tax	NOUN
ape-41637	25	13	in	in	ADP
ape-41637	25	14	nigeria	nigeria	PROPN
ape-41637	25	15	is	be	AUX
ape-41637	25	16	vested	vest	VERB
ape-41637	25	17	on	on	ADP
ape-41637	25	18	the	the	DET
ape-41637	25	19	federal	federal	ADJ
ape-41637	25	20	inland	inland	PROPN
ape-41637	25	21	revenue	revenue	NOUN
ape-41637	25	22	service	service	NOUN
ape-41637	25	23	.	.	PUNCT
ape-41637	26	1	(	(	PUNCT
ape-41637	26	2	note	note	VERB
ape-41637	26	3	6	6	NUM
ape-41637	26	4	)	)	PUNCT
ape-41637	26	5	similarly	similarly	ADV
ape-41637	26	6	,	,	PUNCT
ape-41637	26	7	it	it	PRON
ape-41637	26	8	has	have	AUX
ape-41637	26	9	been	be	AUX
ape-41637	26	10	statutorily	statutorily	ADV
ape-41637	26	11	provided	provide	VERB
ape-41637	26	12	that	that	SCONJ
ape-41637	26	13	;	;	PUNCT
ape-41637	26	14	for	for	ADP
ape-41637	26	15	the	the	DET
ape-41637	26	16	purpose	purpose	NOUN
ape-41637	26	17	of	of	ADP
ape-41637	26	18	obtaining	obtain	VERB
ape-41637	26	19	full	full	ADJ
ape-41637	26	20	information	information	NOUN
ape-41637	26	21	in	in	ADP
ape-41637	26	22	respect	respect	NOUN
ape-41637	26	23	of	of	ADP
ape-41637	26	24	the	the	DET
ape-41637	26	25	profits	profit	NOUN
ape-41637	26	26	or	or	CCONJ
ape-41637	26	27	income	income	NOUN
ape-41637	26	28	of	of	ADP
ape-41637	26	29	any	any	DET
ape-41637	26	30	person	person	NOUN
ape-41637	26	31	,	,	PUNCT
ape-41637	26	32	body	body	NOUN
ape-41637	26	33	corporate	corporate	ADJ
ape-41637	26	34	or	or	CCONJ
ape-41637	26	35	organization	organization	NOUN
ape-41637	26	36	,	,	PUNCT
ape-41637	26	37	the	the	DET
ape-41637	26	38	service	service	NOUN
ape-41637	26	39	may	may	AUX
ape-41637	26	40	give	give	VERB
ape-41637	26	41	notice	notice	NOUN
ape-41637	26	42	to	to	ADP
ape-41637	26	43	that	that	DET
ape-41637	26	44	person	person	NOUN
ape-41637	26	45	,	,	PUNCT
ape-41637	26	46	body	body	NOUN
ape-41637	26	47	corporate	corporate	ADJ
ape-41637	26	48	or	or	CCONJ
ape-41637	26	49	organization	organization	NOUN
ape-41637	26	50	…	…	PUNCT
ape-41637	26	51	.	.	PUNCT
ape-41637	27	1	(	(	PUNCT
ape-41637	27	2	note	note	VERB
ape-41637	27	3	7	7	NUM
ape-41637	27	4	)	)	PUNCT
ape-41637	27	5	sadly	sadly	ADV
ape-41637	27	6	,	,	PUNCT
ape-41637	27	7	despite	despite	SCONJ
ape-41637	27	8	the	the	DET
ape-41637	27	9	existence	existence	NOUN
ape-41637	27	10	of	of	ADP
ape-41637	27	11	regulation	regulation	NOUN
ape-41637	27	12	on	on	ADP
ape-41637	27	13	companies	company	NOUN
ape-41637	27	14	income	income	VERB
ape-41637	27	15	tax	tax	NOUN
ape-41637	27	16	in	in	ADP
ape-41637	27	17	nigeria	nigeria	PROPN
ape-41637	27	18	,	,	PUNCT
ape-41637	27	19	the	the	DET
ape-41637	27	20	nigerian	nigerian	ADJ
ape-41637	27	21	state	state	NOUN
ape-41637	27	22	still	still	ADV
ape-41637	27	23	experience	experience	VERB
ape-41637	27	24	low	low	ADJ
ape-41637	27	25	compliance	compliance	NOUN
ape-41637	27	26	in	in	ADP
ape-41637	27	27	tax	tax	NOUN
ape-41637	27	28	payment	payment	NOUN
ape-41637	27	29	which	which	PRON
ape-41637	27	30	has	have	AUX
ape-41637	27	31	become	become	VERB
ape-41637	27	32	a	a	DET
ape-41637	27	33	matter	matter	NOUN
ape-41637	27	34	of	of	ADP
ape-41637	27	35	grave	grave	ADJ
ape-41637	27	36	concern	concern	NOUN
ape-41637	27	37	to	to	ADP
ape-41637	27	38	the	the	DET
ape-41637	27	39	government	government	NOUN
ape-41637	27	40	because	because	SCONJ
ape-41637	27	41	it	it	PRON
ape-41637	27	42	limits	limit	VERB
ape-41637	27	43	the	the	DET
ape-41637	27	44	capacity	capacity	NOUN
ape-41637	27	45	of	of	ADP
ape-41637	27	46	the	the	DET
ape-41637	27	47	state	state	NOUN
ape-41637	27	48	to	to	PART
ape-41637	27	49	raise	raise	VERB
ape-41637	27	50	revenue	revenue	NOUN
ape-41637	27	51	for	for	ADP
ape-41637	27	52	development	development	NOUN
ape-41637	27	53	purposes	purpose	NOUN
ape-41637	27	54	.	.	PUNCT
ape-41637	28	1	(	(	PUNCT
ape-41637	28	2	note	note	VERB
ape-41637	28	3	8)	8)	NUM
ape-41637	28	4	although	although	SCONJ
ape-41637	28	5	tax	tax	NOUN
ape-41637	28	6	administration	administration	NOUN
ape-41637	28	7	is	be	AUX
ape-41637	28	8	a	a	DET
ape-41637	28	9	bit	bit	NOUN
ape-41637	28	10	difficult	difficult	ADJ
ape-41637	28	11	task	task	NOUN
ape-41637	28	12	,	,	PUNCT
ape-41637	28	13	however	however	ADV
ape-41637	28	14	because	because	SCONJ
ape-41637	28	15	of	of	ADP
ape-41637	28	16	its	its	PRON
ape-41637	28	17	pivotal	pivotal	ADJ
ape-41637	28	18	nature	nature	NOUN
ape-41637	28	19	,	,	PUNCT
ape-41637	28	20	studies	study	NOUN
ape-41637	28	21	of	of	ADP
ape-41637	28	22	this	this	DET
ape-41637	28	23	kind	kind	NOUN
ape-41637	28	24	to	to	PART
ape-41637	28	25	evaluate	evaluate	VERB
ape-41637	28	26	the	the	DET
ape-41637	28	27	effectiveness	effectiveness	NOUN
ape-41637	28	28	and	and	CCONJ
ape-41637	28	29	challenges	challenge	NOUN
ape-41637	28	30	faced	face	VERB
ape-41637	28	31	by	by	ADP
ape-41637	28	32	agencies	agency	NOUN
ape-41637	28	33	charged	charge	VERB
ape-41637	28	34	with	with	ADP
ape-41637	28	35	the	the	DET
ape-41637	28	36	responsibility	responsibility	NOUN
ape-41637	28	37	of	of	ADP
ape-41637	28	38	the	the	DET
ape-41637	28	39	tax	tax	NOUN
ape-41637	28	40	collection	collection	NOUN
ape-41637	28	41	is	be	AUX
ape-41637	28	42	necessary	necessary	ADJ
ape-41637	28	43	.	.	PUNCT
ape-41637	29	1	this	this	DET
ape-41637	29	2	paper	paper	NOUN
ape-41637	29	3	intends	intend	VERB
ape-41637	29	4	to	to	PART
ape-41637	29	5	interrogate	interrogate	VERB
ape-41637	29	6	this	this	DET
ape-41637	29	7	subject	subject	NOUN
ape-41637	29	8	as	as	SCONJ
ape-41637	29	9	to	to	PART
ape-41637	29	10	identify	identify	VERB
ape-41637	29	11	the	the	DET
ape-41637	29	12	possible	possible	ADJ
ape-41637	29	13	bane	bane	NOUN
ape-41637	29	14	to	to	ADP
ape-41637	29	15	compliance	compliance	NOUN
ape-41637	29	16	and	and	CCONJ
ape-41637	29	17	enforcement	enforcement	NOUN
ape-41637	29	18	of	of	ADP
ape-41637	29	19	tax	tax	NOUN
ape-41637	29	20	regulation	regulation	NOUN
ape-41637	29	21	,	,	PUNCT
ape-41637	29	22	especially	especially	ADV
ape-41637	29	23	as	as	SCONJ
ape-41637	29	24	it	it	PRON
ape-41637	29	25	relates	relate	VERB
ape-41637	29	26	to	to	ADP
ape-41637	29	27	company	company	NOUN
ape-41637	29	28	income	income	NOUN
ape-41637	29	29	tax	tax	NOUN
ape-41637	29	30	.	.	PUNCT
ape-41637	30	1	many	many	ADJ
ape-41637	30	2	companies	company	NOUN
ape-41637	30	3	in	in	ADP
ape-41637	30	4	nigeria	nigeria	PROPN
ape-41637	30	5	want	want	VERB
ape-41637	30	6	to	to	PART
ape-41637	30	7	stay	stay	VERB
ape-41637	30	8	afloat	afloat	ADV
ape-41637	30	9	and	and	CCONJ
ape-41637	30	10	employ	employ	VERB
ape-41637	30	11	all	all	DET
ape-41637	30	12	kinds	kind	NOUN
ape-41637	30	13	of	of	ADP
ape-41637	30	14	strategies	strategy	NOUN
ape-41637	30	15	that	that	PRON
ape-41637	30	16	will	will	AUX
ape-41637	30	17	benefit	benefit	VERB
ape-41637	30	18	them	they	PRON
ape-41637	30	19	,	,	PUNCT
ape-41637	30	20	some	some	PRON
ape-41637	30	21	of	of	ADP
ape-41637	30	22	them	they	PRON
ape-41637	30	23	to	to	PART
ape-41637	30	24	evade	evade	VERB
ape-41637	30	25	tax	tax	NOUN
ape-41637	30	26	and	and	CCONJ
ape-41637	30	27	others	other	NOUN
ape-41637	30	28	avoid	avoid	VERB
ape-41637	30	29	tax	tax	NOUN
ape-41637	30	30	.	.	PUNCT
ape-41637	31	1	2	2	X
ape-41637	31	2	.	.	X
ape-41637	31	3	conceptual	conceptual	ADJ
ape-41637	31	4	clarifications	clarification	NOUN
ape-41637	31	5	of	of	ADP
ape-41637	31	6	key	key	ADJ
ape-41637	31	7	terms	term	NOUN
ape-41637	31	8	2.1	2.1	NUM
ape-41637	31	9	company	company	NOUN
ape-41637	31	10	a	a	DET
ape-41637	31	11	company	company	NOUN
ape-41637	31	12	can	can	AUX
ape-41637	31	13	be	be	AUX
ape-41637	31	14	defined	define	VERB
ape-41637	31	15	as	as	ADP
ape-41637	31	16	“	"	PUNCT
ape-41637	31	17	an	an	DET
ape-41637	31	18	association	association	NOUN
ape-41637	31	19	of	of	ADP
ape-41637	31	20	persons	person	NOUN
ape-41637	31	21	formed	form	VERB
ape-41637	31	22	for	for	ADP
ape-41637	31	23	the	the	DET
ape-41637	31	24	purpose	purpose	NOUN
ape-41637	31	25	of	of	ADP
ape-41637	31	26	an	an	DET
ape-41637	31	27	undertaking	undertaking	NOUN
ape-41637	31	28	or	or	CCONJ
ape-41637	31	29	business	business	NOUN
ape-41637	31	30	carried	carry	VERB
ape-41637	31	31	on	on	ADP
ape-41637	31	32	in	in	ADP
ape-41637	31	33	the	the	DET
ape-41637	31	34	name	name	NOUN
ape-41637	31	35	of	of	ADP
ape-41637	31	36	the	the	DET
ape-41637	31	37	association	association	NOUN
ape-41637	31	38	.	.	PUNCT
ape-41637	32	1	(	(	PUNCT
ape-41637	32	2	note	note	NOUN
ape-41637	32	3	9	9	NUM
ape-41637	32	4	)	)	PUNCT
ape-41637	32	5	by	by	ADP
ape-41637	32	6	the	the	DET
ape-41637	32	7	provisions	provision	NOUN
ape-41637	32	8	of	of	ADP
ape-41637	32	9	cama	cama	NOUN
ape-41637	32	10	,	,	PUNCT
ape-41637	32	11	a	a	DET
ape-41637	32	12	company	company	NOUN
ape-41637	32	13	is	be	AUX
ape-41637	32	14	a	a	DET
ape-41637	32	15	legal	legal	ADJ
ape-41637	32	16	entity	entity	NOUN
ape-41637	32	17	or	or	CCONJ
ape-41637	32	18	person	person	NOUN
ape-41637	32	19	separate	separate	ADJ
ape-41637	32	20	and	and	CCONJ
ape-41637	32	21	distinct	distinct	ADJ
ape-41637	32	22	from	from	ADP
ape-41637	32	23	its	its	PRON
ape-41637	32	24	members	member	NOUN
ape-41637	32	25	(	(	PUNCT
ape-41637	32	26	owners	owner	NOUN
ape-41637	32	27	)	)	PUNCT
ape-41637	32	28	who	who	PRON
ape-41637	32	29	came	come	VERB
ape-41637	32	30	together	together	ADV
ape-41637	32	31	with	with	ADP
ape-41637	32	32	a	a	DET
ape-41637	32	33	common	common	ADJ
ape-41637	32	34	goal	goal	NOUN
ape-41637	32	35	or	or	CCONJ
ape-41637	32	36	objectives	objective	NOUN
ape-41637	32	37	.	.	PUNCT
ape-41637	33	1	(	(	PUNCT
ape-41637	33	2	note	note	NOUN
ape-41637	33	3	10	10	NUM
ape-41637	33	4	)	)	PUNCT
ape-41637	33	5	a	a	DET
ape-41637	33	6	company	company	NOUN
ape-41637	33	7	is	be	AUX
ape-41637	33	8	a	a	DET
ape-41637	33	9	legal	legal	ADJ
ape-41637	33	10	entity	entity	NOUN
ape-41637	33	11	formed	form	VERB
ape-41637	33	12	by	by	ADP
ape-41637	33	13	a	a	DET
ape-41637	33	14	group	group	NOUN
ape-41637	33	15	of	of	ADP
ape-41637	33	16	individuals	individual	NOUN
ape-41637	33	17	to	to	PART
ape-41637	33	18	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	VERB
ape-41637	33	19	advances	advance	NOUN
ape-41637	33	20	in	in	ADP
ape-41637	33	21	politics	politic	NOUN
ape-41637	33	22	and	and	CCONJ
ape-41637	33	23	economics	economic	NOUN
ape-41637	33	24	vol	vol	NOUN
ape-41637	33	25	.	.	PUNCT
ape-41637	34	1	7	7	NUM
ape-41637	34	2	,	,	PUNCT
ape-41637	34	3	no	no	INTJ
ape-41637	34	4	.	.	NOUN
ape-41637	34	5	3	3	NUM
ape-41637	34	6	,	,	PUNCT
ape-41637	34	7	2024	2024	NUM
ape-41637	34	8	published	publish	VERB
ape-41637	34	9	by	by	ADP
ape-41637	34	10	scholink	scholink	PROPN
ape-41637	34	11	inc	inc	PROPN
ape-41637	34	12	.	.	PROPN
ape-41637	34	13	25	25	NUM
ape-41637	34	14	engage	engage	VERB
ape-41637	34	15	in	in	ADP
ape-41637	34	16	and	and	CCONJ
ape-41637	34	17	operate	operate	VERB
ape-41637	34	18	a	a	DET
ape-41637	34	19	business	business	NOUN
ape-41637	34	20	(	(	PUNCT
ape-41637	34	21	commercial	commercial	ADJ
ape-41637	34	22	or	or	CCONJ
ape-41637	34	23	industrial	industrial	ADJ
ape-41637	34	24	)	)	PUNCT
ape-41637	34	25	enterprise	enterprise	NOUN
ape-41637	34	26	.	.	PUNCT
ape-41637	35	1	(	(	PUNCT
ape-41637	35	2	note	note	VERB
ape-41637	35	3	11	11	NUM
ape-41637	35	4	)	)	PUNCT
ape-41637	35	5	a	a	DET
ape-41637	35	6	company	company	NOUN
ape-41637	35	7	is	be	AUX
ape-41637	35	8	a	a	DET
ape-41637	35	9	natural	natural	ADJ
ape-41637	35	10	legal	legal	ADJ
ape-41637	35	11	entity	entity	NOUN
ape-41637	35	12	formed	form	VERB
ape-41637	35	13	by	by	ADP
ape-41637	35	14	the	the	DET
ape-41637	35	15	association	association	NOUN
ape-41637	35	16	and	and	CCONJ
ape-41637	35	17	group	group	NOUN
ape-41637	35	18	of	of	ADP
ape-41637	35	19	people	people	NOUN
ape-41637	35	20	to	to	PART
ape-41637	35	21	work	work	VERB
ape-41637	35	22	towards	towards	ADP
ape-41637	35	23	achieving	achieve	VERB
ape-41637	35	24	a	a	DET
ape-41637	35	25	common	common	ADJ
ape-41637	35	26	objective	objective	NOUN
ape-41637	35	27	.	.	PUNCT
ape-41637	36	1	it	it	PRON
ape-41637	36	2	can	can	AUX
ape-41637	36	3	also	also	ADV
ape-41637	36	4	be	be	AUX
ape-41637	36	5	seen	see	VERB
ape-41637	36	6	as	as	ADP
ape-41637	36	7	a	a	DET
ape-41637	36	8	registered	register	VERB
ape-41637	36	9	association	association	NOUN
ape-41637	36	10	which	which	PRON
ape-41637	36	11	is	be	AUX
ape-41637	36	12	an	an	DET
ape-41637	36	13	artificial	artificial	ADJ
ape-41637	36	14	legal	legal	ADJ
ape-41637	36	15	person	person	NOUN
ape-41637	36	16	,	,	PUNCT
ape-41637	36	17	having	have	VERB
ape-41637	36	18	an	an	DET
ape-41637	36	19	independent	independent	ADJ
ape-41637	36	20	legal	legal	ADJ
ape-41637	36	21	entity	entity	NOUN
ape-41637	36	22	with	with	ADP
ape-41637	36	23	perpetual	perpetual	ADJ
ape-41637	36	24	succession	succession	NOUN
ape-41637	36	25	,	,	PUNCT
ape-41637	36	26	a	a	DET
ape-41637	36	27	common	common	ADJ
ape-41637	36	28	seal	seal	NOUN
ape-41637	36	29	for	for	ADP
ape-41637	36	30	its	its	PRON
ape-41637	36	31	signatures	signature	NOUN
ape-41637	36	32	,	,	PUNCT
ape-41637	36	33	a	a	DET
ape-41637	36	34	common	common	ADJ
ape-41637	36	35	capital	capital	NOUN
ape-41637	36	36	comprised	comprise	VERB
ape-41637	36	37	of	of	ADP
ape-41637	36	38	transferable	transferable	ADJ
ape-41637	36	39	shares	share	NOUN
ape-41637	36	40	and	and	CCONJ
ape-41637	36	41	carrying	carry	VERB
ape-41637	36	42	limited	limited	ADJ
ape-41637	36	43	liability	liability	NOUN
ape-41637	36	44	.	.	PUNCT
ape-41637	37	1	(	(	PUNCT
ape-41637	37	2	note	note	NOUN
ape-41637	37	3	12	12	NUM
ape-41637	37	4	)	)	PUNCT
ape-41637	37	5	a	a	DET
ape-41637	37	6	company	company	NOUN
ape-41637	37	7	is	be	AUX
ape-41637	37	8	a	a	DET
ape-41637	37	9	legal	legal	ADJ
ape-41637	37	10	entity	entity	NOUN
ape-41637	37	11	formed	form	VERB
ape-41637	37	12	by	by	ADP
ape-41637	37	13	a	a	DET
ape-41637	37	14	group	group	NOUN
ape-41637	37	15	of	of	ADP
ape-41637	37	16	individuals	individual	NOUN
ape-41637	37	17	to	to	PART
ape-41637	37	18	engage	engage	VERB
ape-41637	37	19	in	in	ADP
ape-41637	37	20	and	and	CCONJ
ape-41637	37	21	operate	operate	VERB
ape-41637	37	22	a	a	DET
ape-41637	37	23	business	business	NOUN
ape-41637	37	24	,	,	PUNCT
ape-41637	37	25	commercial	commercial	ADJ
ape-41637	37	26	or	or	CCONJ
ape-41637	37	27	industrial	industrial	ADJ
ape-41637	37	28	enterprise	enterprise	NOUN
ape-41637	37	29	.	.	PUNCT
ape-41637	38	1	a	a	DET
ape-41637	38	2	company	company	NOUN
ape-41637	38	3	may	may	AUX
ape-41637	38	4	be	be	AUX
ape-41637	38	5	organized	organize	VERB
ape-41637	38	6	in	in	ADP
ape-41637	38	7	various	various	ADJ
ape-41637	38	8	ways	way	NOUN
ape-41637	38	9	for	for	ADP
ape-41637	38	10	tax	tax	NOUN
ape-41637	38	11	and	and	CCONJ
ape-41637	38	12	financial	financial	ADJ
ape-41637	38	13	liability	liability	NOUN
ape-41637	38	14	purposes	purpose	NOUN
ape-41637	38	15	,	,	PUNCT
ape-41637	38	16	depending	depend	VERB
ape-41637	38	17	on	on	ADP
ape-41637	38	18	the	the	DET
ape-41637	38	19	corporate	corporate	ADJ
ape-41637	38	20	law	law	NOUN
ape-41637	38	21	of	of	ADP
ape-41637	38	22	its	its	PRON
ape-41637	38	23	jurisdiction	jurisdiction	NOUN
ape-41637	38	24	.	.	PUNCT
ape-41637	39	1	(	(	PUNCT
ape-41637	39	2	note	note	NOUN
ape-41637	39	3	13	13	NUM
ape-41637	39	4	)	)	PUNCT
ape-41637	39	5	it	it	PRON
ape-41637	39	6	can	can	AUX
ape-41637	39	7	also	also	ADV
ape-41637	39	8	be	be	AUX
ape-41637	39	9	said	say	VERB
ape-41637	39	10	to	to	PART
ape-41637	39	11	mean	mean	VERB
ape-41637	39	12	a	a	DET
ape-41637	39	13	form	form	NOUN
ape-41637	39	14	business	business	NOUN
ape-41637	39	15	structure	structure	NOUN
ape-41637	39	16	that	that	PRON
ape-41637	39	17	is	be	AUX
ape-41637	39	18	a	a	DET
ape-41637	39	19	separate	separate	ADJ
ape-41637	39	20	legal	legal	ADJ
ape-41637	39	21	entity	entity	NOUN
ape-41637	39	22	from	from	ADP
ape-41637	39	23	its	its	PRON
ape-41637	39	24	owners	owner	NOUN
ape-41637	39	25	.	.	PUNCT
ape-41637	40	1	it	it	PRON
ape-41637	40	2	’s	’	VERB
ape-41637	40	3	a	a	DET
ape-41637	40	4	complex	complex	ADJ
ape-41637	40	5	business	business	NOUN
ape-41637	40	6	structure	structure	NOUN
ape-41637	40	7	,	,	PUNCT
ape-41637	40	8	with	with	ADP
ape-41637	40	9	higher	high	ADJ
ape-41637	40	10	set	set	NOUN
ape-41637	40	11	-	-	PUNCT
ape-41637	40	12	up	up	NOUN
ape-41637	40	13	and	and	CCONJ
ape-41637	40	14	administrative	administrative	ADJ
ape-41637	40	15	costs	cost	NOUN
ape-41637	40	16	because	because	SCONJ
ape-41637	40	17	of	of	ADP
ape-41637	40	18	extra	extra	ADJ
ape-41637	40	19	reporting	reporting	NOUN
ape-41637	40	20	requirements	requirement	NOUN
ape-41637	40	21	and	and	CCONJ
ape-41637	40	22	higher	high	ADJ
ape-41637	40	23	level	level	NOUN
ape-41637	40	24	legal	legal	ADJ
ape-41637	40	25	obligation	obligation	NOUN
ape-41637	40	26	.	.	PUNCT
ape-41637	41	1	(	(	PUNCT
ape-41637	41	2	note	note	NOUN
ape-41637	41	3	14	14	NUM
ape-41637	41	4	)	)	PUNCT
ape-41637	41	5	in	in	ADP
ape-41637	41	6	-	-	PUNCT
ape-41637	41	7	line	line	NOUN
ape-41637	41	8	with	with	ADP
ape-41637	41	9	the	the	DET
ape-41637	41	10	foregoing	forego	VERB
ape-41637	41	11	definitions	definition	NOUN
ape-41637	41	12	,	,	PUNCT
ape-41637	41	13	a	a	DET
ape-41637	41	14	company	company	NOUN
ape-41637	41	15	can	can	AUX
ape-41637	41	16	be	be	AUX
ape-41637	41	17	defined	define	VERB
ape-41637	41	18	as	as	ADP
ape-41637	41	19	a	a	DET
ape-41637	41	20	registered	register	VERB
ape-41637	41	21	,	,	PUNCT
ape-41637	41	22	corporate	corporate	ADJ
ape-41637	41	23	,	,	PUNCT
ape-41637	41	24	legal	legal	ADJ
ape-41637	41	25	entity	entity	NOUN
ape-41637	41	26	distinct	distinct	ADJ
ape-41637	41	27	from	from	ADP
ape-41637	41	28	its	its	PRON
ape-41637	41	29	members	member	NOUN
ape-41637	41	30	and	and	CCONJ
ape-41637	41	31	formed	form	VERB
ape-41637	41	32	by	by	ADP
ape-41637	41	33	a	a	DET
ape-41637	41	34	group	group	NOUN
ape-41637	41	35	of	of	ADP
ape-41637	41	36	individual	individual	NOUN
ape-41637	41	37	with	with	ADP
ape-41637	41	38	the	the	DET
ape-41637	41	39	aim	aim	NOUN
ape-41637	41	40	of	of	ADP
ape-41637	41	41	achieving	achieve	VERB
ape-41637	41	42	a	a	DET
ape-41637	41	43	common	common	ADJ
ape-41637	41	44	goal	goal	NOUN
ape-41637	41	45	or	or	CCONJ
ape-41637	41	46	objectives	objective	NOUN
ape-41637	41	47	.	.	PUNCT
ape-41637	42	1	2.2	2.2	NUM
ape-41637	42	2	income	income	NOUN
ape-41637	42	3	the	the	DET
ape-41637	42	4	term	term	NOUN
ape-41637	42	5	income	income	NOUN
ape-41637	42	6	can	can	AUX
ape-41637	42	7	be	be	AUX
ape-41637	42	8	defined	define	VERB
ape-41637	42	9	as	as	ADP
ape-41637	42	10	the	the	DET
ape-41637	42	11	amount	amount	NOUN
ape-41637	42	12	of	of	ADP
ape-41637	42	13	money	money	NOUN
ape-41637	42	14	received	receive	VERB
ape-41637	42	15	in	in	ADP
ape-41637	42	16	exchange	exchange	NOUN
ape-41637	42	17	for	for	ADP
ape-41637	42	18	products	product	NOUN
ape-41637	42	19	or	or	CCONJ
ape-41637	42	20	services	service	NOUN
ape-41637	42	21	.	.	PUNCT
ape-41637	43	1	income	income	NOUN
ape-41637	43	2	can	can	AUX
ape-41637	43	3	also	also	ADV
ape-41637	43	4	be	be	AUX
ape-41637	43	5	expressed	express	VERB
ape-41637	43	6	in	in	ADP
ape-41637	43	7	terms	term	NOUN
ape-41637	43	8	of	of	ADP
ape-41637	43	9	property	property	NOUN
ape-41637	43	10	and	and	CCONJ
ape-41637	43	11	other	other	ADJ
ape-41637	43	12	valuable	valuable	ADJ
ape-41637	43	13	transfers	transfer	NOUN
ape-41637	43	14	received	receive	VERB
ape-41637	43	15	as	as	ADP
ape-41637	43	16	a	a	DET
ape-41637	43	17	payment	payment	NOUN
ape-41637	43	18	for	for	ADP
ape-41637	43	19	products	product	NOUN
ape-41637	43	20	;	;	PUNCT
ape-41637	43	21	as	as	SCONJ
ape-41637	43	22	a	a	DET
ape-41637	43	23	compensation	compensation	NOUN
ape-41637	43	24	for	for	ADP
ape-41637	43	25	services	service	NOUN
ape-41637	43	26	provided	provide	VERB
ape-41637	43	27	;	;	PUNCT
ape-41637	43	28	as	as	ADP
ape-41637	43	29	returns	return	NOUN
ape-41637	43	30	on	on	ADP
ape-41637	43	31	investment	investment	NOUN
ape-41637	43	32	;	;	PUNCT
ape-41637	43	33	as	as	ADP
ape-41637	43	34	gifts	gift	NOUN
ape-41637	43	35	;	;	PUNCT
ape-41637	43	36	as	as	ADP
ape-41637	43	37	pension	pension	NOUN
ape-41637	43	38	distribution	distribution	NOUN
ape-41637	43	39	;	;	PUNCT
ape-41637	43	40	as	as	ADP
ape-41637	43	41	dividends	dividend	NOUN
ape-41637	43	42	;	;	PUNCT
ape-41637	43	43	and	and	CCONJ
ape-41637	43	44	as	as	ADP
ape-41637	43	45	more	more	ADJ
ape-41637	43	46	,	,	PUNCT
ape-41637	43	47	over	over	ADP
ape-41637	43	48	a	a	DET
ape-41637	43	49	set	set	ADJ
ape-41637	43	50	period	period	NOUN
ape-41637	43	51	of	of	ADP
ape-41637	43	52	time	time	NOUN
ape-41637	43	53	.	.	PUNCT
ape-41637	44	1	(	(	PUNCT
ape-41637	44	2	note	note	NOUN
ape-41637	44	3	15	15	NUM
ape-41637	44	4	)	)	PUNCT
ape-41637	44	5	income	income	NOUN
ape-41637	44	6	is	be	AUX
ape-41637	44	7	money	money	NOUN
ape-41637	44	8	received	receive	VERB
ape-41637	44	9	by	by	ADP
ape-41637	44	10	an	an	DET
ape-41637	44	11	individual	individual	NOUN
ape-41637	44	12	or	or	CCONJ
ape-41637	44	13	business	business	NOUN
ape-41637	44	14	for	for	ADP
ape-41637	44	15	providing	provide	VERB
ape-41637	44	16	services	service	NOUN
ape-41637	44	17	,	,	PUNCT
ape-41637	44	18	labour	labour	NOUN
ape-41637	44	19	,	,	PUNCT
ape-41637	44	20	producing	produce	VERB
ape-41637	44	21	goods	good	NOUN
ape-41637	44	22	or	or	CCONJ
ape-41637	44	23	services	service	NOUN
ape-41637	44	24	or	or	CCONJ
ape-41637	44	25	investing	investing	NOUN
ape-41637	44	26	capital	capital	NOUN
ape-41637	44	27	.	.	PUNCT
ape-41637	45	1	an	an	DET
ape-41637	45	2	individual	individual	ADJ
ape-41637	45	3	earn	earn	NOUN
ape-41637	45	4	income	income	NOUN
ape-41637	45	5	through	through	ADP
ape-41637	45	6	wages	wage	NOUN
ape-41637	45	7	or	or	CCONJ
ape-41637	45	8	salary	salary	NOUN
ape-41637	45	9	while	while	SCONJ
ape-41637	45	10	in	in	ADP
ape-41637	45	11	business	business	NOUN
ape-41637	45	12	income	income	NOUN
ape-41637	45	13	can	can	AUX
ape-41637	45	14	be	be	AUX
ape-41637	45	15	earned	earn	VERB
ape-41637	45	16	from	from	ADP
ape-41637	45	17	selling	sell	VERB
ape-41637	45	18	goods	good	NOUN
ape-41637	45	19	or	or	CCONJ
ape-41637	45	20	services	service	NOUN
ape-41637	45	21	provided	provide	VERB
ape-41637	45	22	in	in	ADP
ape-41637	45	23	the	the	DET
ape-41637	45	24	cost	cost	NOUN
ape-41637	45	25	of	of	ADP
ape-41637	45	26	their	their	PRON
ape-41637	45	27	production	production	NOUN
ape-41637	45	28	.	.	PUNCT
ape-41637	46	1	(	(	PUNCT
ape-41637	46	2	note	note	NOUN
ape-41637	46	3	16	16	NUM
ape-41637	46	4	)	)	PUNCT
ape-41637	46	5	“	"	PUNCT
ape-41637	46	6	the	the	DET
ape-41637	46	7	word	word	NOUN
ape-41637	46	8	income	income	NOUN
ape-41637	46	9	does	do	AUX
ape-41637	46	10	not	not	PART
ape-41637	46	11	have	have	VERB
ape-41637	46	12	specific	specific	ADJ
ape-41637	46	13	meaning	meaning	NOUN
ape-41637	46	14	of	of	ADP
ape-41637	46	15	definition	definition	NOUN
ape-41637	46	16	.	.	PUNCT
ape-41637	47	1	it	it	PRON
ape-41637	47	2	can	can	AUX
ape-41637	47	3	be	be	AUX
ape-41637	47	4	seen	see	VERB
ape-41637	47	5	as	as	ADP
ape-41637	47	6	cash	cash	NOUN
ape-41637	47	7	or	or	CCONJ
ape-41637	47	8	cash	cash	NOUN
ape-41637	47	9	equivalents	equivalent	NOUN
ape-41637	47	10	,	,	PUNCT
ape-41637	47	11	earned	earn	VERB
ape-41637	47	12	either	either	CCONJ
ape-41637	47	13	for	for	ADP
ape-41637	47	14	work	work	NOUN
ape-41637	47	15	done	do	VERB
ape-41637	47	16	,	,	PUNCT
ape-41637	47	17	interest	interest	NOUN
ape-41637	47	18	or	or	CCONJ
ape-41637	47	19	profit	profit	NOUN
ape-41637	47	20	from	from	ADP
ape-41637	47	21	capital	capital	NOUN
ape-41637	47	22	invested	invest	VERB
ape-41637	47	23	,	,	PUNCT
ape-41637	47	24	or	or	CCONJ
ape-41637	47	25	rent	rent	VERB
ape-41637	47	26	from	from	ADP
ape-41637	47	27	property	property	NOUN
ape-41637	47	28	or	or	CCONJ
ape-41637	47	29	land	land	NOUN
ape-41637	47	30	that	that	PRON
ape-41637	47	31	is	be	AUX
ape-41637	47	32	let	let	VERB
ape-41637	47	33	.	.	PUNCT
ape-41637	48	1	(	(	PUNCT
ape-41637	48	2	note	note	VERB
ape-41637	48	3	17	17	NUM
ape-41637	48	4	)	)	PUNCT
ape-41637	48	5	economist	economist	NOUN
ape-41637	48	6	define	define	VERB
ape-41637	48	7	income	income	NOUN
ape-41637	48	8	as	as	ADP
ape-41637	48	9	the	the	DET
ape-41637	48	10	total	total	ADJ
ape-41637	48	11	sum	sum	NOUN
ape-41637	48	12	of	of	ADP
ape-41637	48	13	earning	earning	NOUN
ape-41637	48	14	of	of	ADP
ape-41637	48	15	government	government	NOUN
ape-41637	48	16	consumption	consumption	NOUN
ape-41637	48	17	-	-	PUNCT
ape-41637	48	18	unit	unit	NOUN
ape-41637	48	19	that	that	PRON
ape-41637	48	20	can	can	AUX
ape-41637	48	21	be	be	AUX
ape-41637	48	22	separate	separate	ADJ
ape-41637	48	23	during	during	ADP
ape-41637	48	24	particular	particular	ADJ
ape-41637	48	25	period	period	NOUN
ape-41637	48	26	and	and	CCONJ
ape-41637	48	27	still	still	ADV
ape-41637	48	28	have	have	VERB
ape-41637	48	29	same	same	ADJ
ape-41637	48	30	net	net	ADJ
ape-41637	48	31	assets	asset	NOUN
ape-41637	48	32	valve	valve	VERB
ape-41637	48	33	in	in	ADP
ape-41637	48	34	money	money	NOUN
ape-41637	48	35	terms	term	NOUN
ape-41637	48	36	at	at	ADP
ape-41637	48	37	the	the	DET
ape-41637	48	38	end	end	NOUN
ape-41637	48	39	of	of	ADP
ape-41637	48	40	the	the	DET
ape-41637	48	41	period	period	NOUN
ape-41637	48	42	as	as	ADP
ape-41637	48	43	the	the	DET
ape-41637	48	44	beginning	beginning	NOUN
ape-41637	48	45	of	of	ADP
ape-41637	48	46	the	the	DET
ape-41637	48	47	period	period	NOUN
ape-41637	48	48	(	(	PUNCT
ape-41637	48	49	note	note	NOUN
ape-41637	48	50	18	18	NUM
ape-41637	48	51	)	)	PUNCT
ape-41637	48	52	in	in	ADP
ape-41637	48	53	accounting	accounting	NOUN
ape-41637	48	54	,	,	PUNCT
ape-41637	48	55	it	it	PRON
ape-41637	48	56	is	be	AUX
ape-41637	48	57	seen	see	VERB
ape-41637	48	58	as	as	ADP
ape-41637	48	59	an	an	DET
ape-41637	48	60	excess	excess	NOUN
ape-41637	48	61	of	of	ADP
ape-41637	48	62	revenue	revenue	NOUN
ape-41637	48	63	over	over	ADP
ape-41637	48	64	expense	expense	NOUN
ape-41637	48	65	for	for	ADP
ape-41637	48	66	a	a	DET
ape-41637	48	67	specific	specific	ADJ
ape-41637	48	68	accounting	accounting	NOUN
ape-41637	48	69	period	period	NOUN
ape-41637	48	70	.	.	PUNCT
ape-41637	49	1	it	it	PRON
ape-41637	49	2	can	can	AUX
ape-41637	49	3	also	also	ADV
ape-41637	49	4	refer	refer	VERB
ape-41637	49	5	to	to	ADP
ape-41637	49	6	how	how	SCONJ
ape-41637	49	7	much	much	ADJ
ape-41637	49	8	total	total	ADJ
ape-41637	49	9	assets	asset	NOUN
ape-41637	49	10	increased	increase	VERB
ape-41637	49	11	in	in	ADP
ape-41637	49	12	value	value	NOUN
ape-41637	49	13	by	by	ADP
ape-41637	49	14	during	during	ADP
ape-41637	49	15	an	an	DET
ape-41637	49	16	accounting	accounting	NOUN
ape-41637	49	17	period	period	NOUN
ape-41637	49	18	.	.	PUNCT
ape-41637	50	1	(	(	PUNCT
ape-41637	50	2	note	note	NOUN
ape-41637	50	3	19	19	NUM
ape-41637	50	4	)	)	PUNCT
ape-41637	50	5	from	from	ADP
ape-41637	50	6	the	the	DET
ape-41637	50	7	definitions	definition	NOUN
ape-41637	50	8	above	above	ADV
ape-41637	50	9	,	,	PUNCT
ape-41637	50	10	it	it	PRON
ape-41637	50	11	can	can	AUX
ape-41637	50	12	be	be	AUX
ape-41637	50	13	deduced	deduce	VERB
ape-41637	50	14	that	that	SCONJ
ape-41637	50	15	income	income	NOUN
ape-41637	50	16	can	can	AUX
ape-41637	50	17	be	be	AUX
ape-41637	50	18	defined	define	VERB
ape-41637	50	19	as	as	ADP
ape-41637	50	20	money	money	NOUN
ape-41637	50	21	that	that	PRON
ape-41637	50	22	people	people	NOUN
ape-41637	50	23	receive	receive	VERB
ape-41637	50	24	for	for	ADP
ape-41637	50	25	the	the	DET
ape-41637	50	26	work	work	NOUN
ape-41637	50	27	they	they	PRON
ape-41637	50	28	do	do	VERB
ape-41637	50	29	either	either	CCONJ
ape-41637	50	30	as	as	ADP
ape-41637	50	31	a	a	DET
ape-41637	50	32	salary	salary	NOUN
ape-41637	50	33	,	,	PUNCT
ape-41637	50	34	wage	wage	NOUN
ape-41637	50	35	or	or	CCONJ
ape-41637	50	36	revenue	revenue	NOUN
ape-41637	50	37	.	.	PUNCT
ape-41637	51	1	2.3	2.3	NUM
ape-41637	51	2	tax	tax	NOUN
ape-41637	51	3	tax	tax	NOUN
ape-41637	51	4	is	be	AUX
ape-41637	51	5	a	a	DET
ape-41637	51	6	mandatory	mandatory	ADJ
ape-41637	51	7	contribution	contribution	NOUN
ape-41637	51	8	levied	levy	VERB
ape-41637	51	9	on	on	ADP
ape-41637	51	10	individuals	individual	NOUN
ape-41637	51	11	or	or	CCONJ
ape-41637	51	12	corporations	corporation	NOUN
ape-41637	51	13	by	by	ADP
ape-41637	51	14	a	a	DET
ape-41637	51	15	government	government	NOUN
ape-41637	51	16	entity	entity	NOUN
ape-41637	51	17	be	be	AUX
ape-41637	51	18	it	it	PRON
ape-41637	51	19	local	local	ADJ
ape-41637	51	20	state	state	NOUN
ape-41637	51	21	or	or	CCONJ
ape-41637	51	22	national	national	ADJ
ape-41637	51	23	.	.	PUNCT
ape-41637	52	1	these	these	DET
ape-41637	52	2	contributions	contribution	NOUN
ape-41637	52	3	are	be	AUX
ape-41637	52	4	used	use	VERB
ape-41637	52	5	to	to	PART
ape-41637	52	6	finance	finance	VERB
ape-41637	52	7	government	government	NOUN
ape-41637	52	8	activities	activity	NOUN
ape-41637	52	9	like	like	ADP
ape-41637	52	10	road	road	NOUN
ape-41637	52	11	construction	construction	NOUN
ape-41637	52	12	,	,	PUNCT
ape-41637	52	13	schools	school	NOUN
ape-41637	52	14	,	,	PUNCT
ape-41637	52	15	social	social	ADJ
ape-41637	52	16	security	security	NOUN
ape-41637	52	17	and	and	CCONJ
ape-41637	52	18	medical	medical	ADJ
ape-41637	52	19	care	care	NOUN
ape-41637	52	20	.	.	PUNCT
ape-41637	53	1	(	(	PUNCT
ape-41637	53	2	note	note	NOUN
ape-41637	53	3	20	20	NUM
ape-41637	53	4	)	)	PUNCT
ape-41637	53	5	tax	tax	NOUN
ape-41637	53	6	is	be	AUX
ape-41637	53	7	also	also	ADV
ape-41637	53	8	defined	define	VERB
ape-41637	53	9	as	as	ADP
ape-41637	53	10	a	a	DET
ape-41637	53	11	mandatory	mandatory	ADJ
ape-41637	53	12	payment	payment	NOUN
ape-41637	53	13	or	or	CCONJ
ape-41637	53	14	charge	charge	NOUN
ape-41637	53	15	collected	collect	VERB
ape-41637	53	16	by	by	ADP
ape-41637	53	17	the	the	DET
ape-41637	53	18	government	government	NOUN
ape-41637	53	19	from	from	ADP
ape-41637	53	20	individuals	individual	NOUN
ape-41637	53	21	or	or	CCONJ
ape-41637	53	22	businesses	business	NOUN
ape-41637	53	23	to	to	PART
ape-41637	53	24	cover	cover	VERB
ape-41637	53	25	the	the	DET
ape-41637	53	26	cost	cost	NOUN
ape-41637	53	27	of	of	ADP
ape-41637	53	28	general	general	ADJ
ape-41637	53	29	government	government	NOUN
ape-41637	53	30	services	service	NOUN
ape-41637	53	31	,	,	PUNCT
ape-41637	53	32	goods	good	NOUN
ape-41637	53	33	and	and	CCONJ
ape-41637	53	34	activities	activity	NOUN
ape-41637	53	35	.	.	PUNCT
ape-41637	54	1	(	(	PUNCT
ape-41637	54	2	note	note	NOUN
ape-41637	54	3	21	21	NUM
ape-41637	54	4	)	)	PUNCT
ape-41637	54	5	tax	tax	NOUN
ape-41637	54	6	is	be	AUX
ape-41637	54	7	a	a	DET
ape-41637	54	8	mandatory	mandatory	ADJ
ape-41637	54	9	fee	fee	NOUN
ape-41637	54	10	or	or	CCONJ
ape-41637	54	11	financial	financial	ADJ
ape-41637	54	12	charge	charge	NOUN
ape-41637	54	13	levied	levy	VERB
ape-41637	54	14	by	by	ADP
ape-41637	54	15	any	any	DET
ape-41637	54	16	government	government	NOUN
ape-41637	54	17	on	on	ADP
ape-41637	54	18	an	an	DET
ape-41637	54	19	individual	individual	NOUN
ape-41637	54	20	or	or	CCONJ
ape-41637	54	21	an	an	DET
ape-41637	54	22	organization	organization	NOUN
ape-41637	54	23	to	to	PART
ape-41637	54	24	collect	collect	VERB
ape-41637	54	25	revenue	revenue	NOUN
ape-41637	54	26	for	for	ADP
ape-41637	54	27	public	public	ADJ
ape-41637	54	28	works	work	NOUN
ape-41637	54	29	providing	provide	VERB
ape-41637	54	30	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	54	31	advances	advance	NOUN
ape-41637	54	32	in	in	ADP
ape-41637	54	33	politics	politic	NOUN
ape-41637	54	34	and	and	CCONJ
ape-41637	54	35	economics	economic	NOUN
ape-41637	54	36	vol	vol	NOUN
ape-41637	54	37	.	.	PUNCT
ape-41637	55	1	7	7	NUM
ape-41637	55	2	,	,	PUNCT
ape-41637	55	3	no	no	INTJ
ape-41637	55	4	.	.	NOUN
ape-41637	55	5	3	3	NUM
ape-41637	55	6	,	,	PUNCT
ape-41637	55	7	2024	2024	NUM
ape-41637	55	8	published	publish	VERB
ape-41637	55	9	by	by	ADP
ape-41637	55	10	scholink	scholink	PROPN
ape-41637	55	11	inc	inc	PROPN
ape-41637	55	12	.	.	PROPN
ape-41637	55	13	26	26	NUM
ape-41637	55	14	the	the	DET
ape-41637	55	15	best	good	ADJ
ape-41637	55	16	facilities	facility	NOUN
ape-41637	55	17	and	and	CCONJ
ape-41637	55	18	infrastructure	infrastructure	NOUN
ape-41637	55	19	.	.	PUNCT
ape-41637	56	1	(	(	PUNCT
ape-41637	56	2	note	note	NOUN
ape-41637	56	3	22	22	NUM
ape-41637	56	4	)	)	PUNCT
ape-41637	56	5	tax	tax	NOUN
ape-41637	56	6	is	be	AUX
ape-41637	56	7	also	also	ADV
ape-41637	56	8	the	the	DET
ape-41637	56	9	money	money	NOUN
ape-41637	56	10	paid	pay	VERB
ape-41637	56	11	to	to	ADP
ape-41637	56	12	the	the	DET
ape-41637	56	13	government	government	NOUN
ape-41637	56	14	based	base	VERB
ape-41637	56	15	on	on	ADP
ape-41637	56	16	a	a	DET
ape-41637	56	17	person	person	NOUN
ape-41637	56	18	’s	’s	PART
ape-41637	56	19	income	income	NOUN
ape-41637	56	20	,	,	PUNCT
ape-41637	56	21	a	a	DET
ape-41637	56	22	company	company	NOUN
ape-41637	56	23	’s	’s	PART
ape-41637	56	24	profits	profit	NOUN
ape-41637	56	25	,	,	PUNCT
ape-41637	56	26	the	the	DET
ape-41637	56	27	value	value	NOUN
ape-41637	56	28	of	of	ADP
ape-41637	56	29	goods	good	NOUN
ape-41637	56	30	and	and	CCONJ
ape-41637	56	31	services	service	NOUN
ape-41637	56	32	.	.	PUNCT
ape-41637	57	1	(	(	PUNCT
ape-41637	57	2	note	note	NOUN
ape-41637	57	3	23	23	NUM
ape-41637	57	4	)	)	PUNCT
ape-41637	57	5	tax	tax	NOUN
ape-41637	57	6	is	be	AUX
ape-41637	57	7	a	a	DET
ape-41637	57	8	compulsory	compulsory	ADJ
ape-41637	57	9	levy	levy	NOUN
ape-41637	57	10	payable	payable	ADJ
ape-41637	57	11	by	by	ADP
ape-41637	57	12	an	an	DET
ape-41637	57	13	economic	economic	ADJ
ape-41637	57	14	unit	unit	NOUN
ape-41637	57	15	to	to	ADP
ape-41637	57	16	the	the	DET
ape-41637	57	17	government	government	NOUN
ape-41637	57	18	,	,	PUNCT
ape-41637	57	19	without	without	ADP
ape-41637	57	20	any	any	DET
ape-41637	57	21	corresponding	corresponding	ADJ
ape-41637	57	22	entitlement	entitlement	NOUN
ape-41637	57	23	to	to	PART
ape-41637	57	24	receive	receive	VERB
ape-41637	57	25	a	a	DET
ape-41637	57	26	definite	definite	ADJ
ape-41637	57	27	and	and	CCONJ
ape-41637	57	28	direct	direct	ADJ
ape-41637	57	29	quid	quid	VERB
ape-41637	57	30	-	-	PUNCT
ape-41637	57	31	pro	pro	NOUN
ape-41637	57	32	-	-	NOUN
ape-41637	57	33	quo	quo	NOUN
ape-41637	57	34	from	from	ADP
ape-41637	57	35	the	the	DET
ape-41637	57	36	government	government	NOUN
ape-41637	57	37	.	.	PUNCT
ape-41637	58	1	(	(	PUNCT
ape-41637	58	2	note	note	NOUN
ape-41637	58	3	24	24	NUM
ape-41637	58	4	)	)	PUNCT
ape-41637	58	5	going	go	VERB
ape-41637	58	6	by	by	ADP
ape-41637	58	7	the	the	DET
ape-41637	58	8	definitions	definition	NOUN
ape-41637	58	9	above	above	ADV
ape-41637	58	10	,	,	PUNCT
ape-41637	58	11	one	one	PRON
ape-41637	58	12	can	can	AUX
ape-41637	58	13	say	say	VERB
ape-41637	58	14	that	that	SCONJ
ape-41637	58	15	taxes	taxis	NOUN
ape-41637	58	16	are	be	AUX
ape-41637	58	17	levies	levy	NOUN
ape-41637	58	18	paid	pay	VERB
ape-41637	58	19	by	by	ADP
ape-41637	58	20	individuals	individual	NOUN
ape-41637	58	21	,	,	PUNCT
ape-41637	58	22	groups	group	NOUN
ape-41637	58	23	,	,	PUNCT
ape-41637	58	24	business	business	NOUN
ape-41637	58	25	or	or	CCONJ
ape-41637	58	26	corporate	corporate	ADJ
ape-41637	58	27	bodies	body	NOUN
ape-41637	58	28	by	by	ADP
ape-41637	58	29	constituted	constituted	ADJ
ape-41637	58	30	authorities	authority	NOUN
ape-41637	58	31	for	for	ADP
ape-41637	58	32	raising	raise	VERB
ape-41637	58	33	funds	fund	NOUN
ape-41637	58	34	used	use	VERB
ape-41637	58	35	by	by	ADP
ape-41637	58	36	the	the	DET
ape-41637	58	37	state	state	NOUN
ape-41637	58	38	in	in	ADP
ape-41637	58	39	the	the	DET
ape-41637	58	40	maintenance	maintenance	NOUN
ape-41637	58	41	of	of	ADP
ape-41637	58	42	peace	peace	NOUN
ape-41637	58	43	,	,	PUNCT
ape-41637	58	44	economic	economic	ADJ
ape-41637	58	45	growth	growth	NOUN
ape-41637	58	46	and	and	CCONJ
ape-41637	58	47	development	development	NOUN
ape-41637	58	48	and	and	CCONJ
ape-41637	58	49	social	social	ADJ
ape-41637	58	50	engineering	engineering	NOUN
ape-41637	58	51	for	for	ADP
ape-41637	58	52	the	the	DET
ape-41637	58	53	benefit	benefit	NOUN
ape-41637	58	54	of	of	ADP
ape-41637	58	55	the	the	DET
ape-41637	58	56	citizenry	citizenry	NOUN
ape-41637	58	57	.	.	PUNCT
ape-41637	59	1	2.4	2.4	NUM
ape-41637	59	2	company	company	NOUN
ape-41637	59	3	income	income	NOUN
ape-41637	59	4	tax	tax	NOUN
ape-41637	59	5	company	company	NOUN
ape-41637	59	6	income	income	NOUN
ape-41637	59	7	tax	tax	NOUN
ape-41637	59	8	is	be	AUX
ape-41637	59	9	a	a	DET
ape-41637	59	10	tax	tax	NOUN
ape-41637	59	11	imposed	impose	VERB
ape-41637	59	12	on	on	ADP
ape-41637	59	13	the	the	DET
ape-41637	59	14	profits	profit	NOUN
ape-41637	59	15	made	make	VERB
ape-41637	59	16	by	by	ADP
ape-41637	59	17	a	a	DET
ape-41637	59	18	company	company	NOUN
ape-41637	59	19	.	.	PUNCT
ape-41637	60	1	(	(	PUNCT
ape-41637	60	2	note	note	NOUN
ape-41637	60	3	25	25	NUM
ape-41637	60	4	)	)	PUNCT
ape-41637	60	5	company	company	NOUN
ape-41637	60	6	income	income	NOUN
ape-41637	60	7	tax	tax	NOUN
ape-41637	60	8	is	be	AUX
ape-41637	60	9	a	a	DET
ape-41637	60	10	tax	tax	NOUN
ape-41637	60	11	levied	levy	VERB
ape-41637	60	12	on	on	ADP
ape-41637	60	13	the	the	DET
ape-41637	60	14	profits	profit	NOUN
ape-41637	60	15	earned	earn	VERB
ape-41637	60	16	by	by	ADP
ape-41637	60	17	companies	company	NOUN
ape-41637	60	18	or	or	CCONJ
ape-41637	60	19	corporation	corporation	NOUN
ape-41637	60	20	.	.	PUNCT
ape-41637	61	1	(	(	PUNCT
ape-41637	61	2	note	note	NOUN
ape-41637	61	3	26	26	NUM
ape-41637	61	4	)	)	PUNCT
ape-41637	61	5	this	this	DET
ape-41637	61	6	tax	tax	NOUN
ape-41637	61	7	is	be	AUX
ape-41637	61	8	paid	pay	VERB
ape-41637	61	9	by	by	ADP
ape-41637	61	10	all	all	DET
ape-41637	61	11	companies	company	NOUN
ape-41637	61	12	incorporated	incorporate	VERB
ape-41637	61	13	in	in	ADP
ape-41637	61	14	nigeria	nigeria	PROPN
ape-41637	61	15	.	.	PUNCT
ape-41637	62	1	companies	company	NOUN
ape-41637	62	2	income	income	NOUN
ape-41637	62	3	tax	tax	NOUN
ape-41637	62	4	is	be	AUX
ape-41637	62	5	a	a	DET
ape-41637	62	6	tax	tax	NOUN
ape-41637	62	7	chargeable	chargeable	NOUN
ape-41637	62	8	on	on	ADP
ape-41637	62	9	all	all	DET
ape-41637	62	10	resident	resident	ADJ
ape-41637	62	11	and	and	CCONJ
ape-41637	62	12	non	non	ADJ
ape-41637	62	13	-	-	ADJ
ape-41637	62	14	resident	resident	ADJ
ape-41637	62	15	companies	company	NOUN
ape-41637	62	16	(	(	PUNCT
ape-41637	62	17	except	except	SCONJ
ape-41637	62	18	those	those	PRON
ape-41637	62	19	engaged	engage	VERB
ape-41637	62	20	in	in	ADP
ape-41637	62	21	petroleum	petroleum	NOUN
ape-41637	62	22	operation	operation	NOUN
ape-41637	62	23	)	)	PUNCT
ape-41637	62	24	incorporated	incorporate	VERB
ape-41637	62	25	in	in	ADP
ape-41637	62	26	nigeria	nigeria	PROPN
ape-41637	62	27	.	.	PUNCT
ape-41637	63	1	(	(	PUNCT
ape-41637	63	2	note	note	NOUN
ape-41637	63	3	27	27	NUM
ape-41637	63	4	)	)	PUNCT
ape-41637	63	5	it	it	PRON
ape-41637	63	6	is	be	AUX
ape-41637	63	7	expected	expect	VERB
ape-41637	63	8	that	that	SCONJ
ape-41637	63	9	companies	company	NOUN
ape-41637	63	10	are	be	AUX
ape-41637	63	11	subject	subject	ADJ
ape-41637	63	12	to	to	ADP
ape-41637	63	13	tax	tax	NOUN
ape-41637	63	14	.	.	PUNCT
ape-41637	64	1	the	the	DET
ape-41637	64	2	income	income	NOUN
ape-41637	64	3	profit	profit	NOUN
ape-41637	64	4	is	be	AUX
ape-41637	64	5	accrued	accrue	VERB
ape-41637	64	6	from	from	ADP
ape-41637	64	7	all	all	DET
ape-41637	64	8	sources	source	NOUN
ape-41637	64	9	and	and	CCONJ
ape-41637	64	10	after	after	SCONJ
ape-41637	64	11	deduction	deduction	NOUN
ape-41637	64	12	has	have	AUX
ape-41637	64	13	been	be	AUX
ape-41637	64	14	made	make	VERB
ape-41637	64	15	and	and	CCONJ
ape-41637	64	16	tax	tax	NOUN
ape-41637	64	17	imposed	impose	VERB
ape-41637	64	18	upon	upon	SCONJ
ape-41637	64	19	such	such	ADJ
ape-41637	64	20	profits	profit	NOUN
ape-41637	64	21	.	.	PUNCT
ape-41637	65	1	a	a	DET
ape-41637	65	2	company	company	NOUN
ape-41637	65	3	income	income	NOUN
ape-41637	65	4	tax	tax	NOUN
ape-41637	65	5	is	be	AUX
ape-41637	65	6	a	a	DET
ape-41637	65	7	tax	tax	NOUN
ape-41637	65	8	on	on	ADP
ape-41637	65	9	the	the	DET
ape-41637	65	10	profits	profit	NOUN
ape-41637	65	11	of	of	ADP
ape-41637	65	12	a	a	DET
ape-41637	65	13	company	company	NOUN
ape-41637	65	14	.	.	PUNCT
ape-41637	66	1	these	these	PRON
ape-41637	66	2	are	be	AUX
ape-41637	66	3	paid	pay	VERB
ape-41637	66	4	on	on	ADP
ape-41637	66	5	a	a	DET
ape-41637	66	6	company	company	NOUN
ape-41637	66	7	’s	’s	PART
ape-41637	66	8	taxable	taxable	ADJ
ape-41637	66	9	income	income	NOUN
ape-41637	66	10	,	,	PUNCT
ape-41637	66	11	which	which	PRON
ape-41637	66	12	includes	include	VERB
ape-41637	66	13	revenue	revenue	NOUN
ape-41637	66	14	minus	minus	ADP
ape-41637	66	15	cost	cost	NOUN
ape-41637	66	16	of	of	ADP
ape-41637	66	17	goods	good	NOUN
ape-41637	66	18	sold	sell	VERB
ape-41637	66	19	,	,	PUNCT
ape-41637	66	20	general	general	ADJ
ape-41637	66	21	and	and	CCONJ
ape-41637	66	22	administrative	administrative	ADJ
ape-41637	66	23	expenses	expense	NOUN
ape-41637	66	24	,	,	PUNCT
ape-41637	66	25	selling	selling	NOUN
ape-41637	66	26	and	and	CCONJ
ape-41637	66	27	marketing	marketing	NOUN
ape-41637	66	28	,	,	PUNCT
ape-41637	66	29	research	research	NOUN
ape-41637	66	30	and	and	CCONJ
ape-41637	66	31	development	development	NOUN
ape-41637	66	32	,	,	PUNCT
ape-41637	66	33	depreciation	depreciation	NOUN
ape-41637	66	34	and	and	CCONJ
ape-41637	66	35	other	other	ADJ
ape-41637	66	36	operating	operating	NOUN
ape-41637	66	37	cost	cost	NOUN
ape-41637	66	38	.	.	PUNCT
ape-41637	67	1	(	(	PUNCT
ape-41637	67	2	note	note	NOUN
ape-41637	67	3	28	28	NUM
ape-41637	67	4	)	)	PUNCT
ape-41637	67	5	it	it	PRON
ape-41637	67	6	can	can	AUX
ape-41637	67	7	also	also	ADV
ape-41637	67	8	be	be	AUX
ape-41637	67	9	said	say	VERB
ape-41637	67	10	to	to	PART
ape-41637	67	11	be	be	AUX
ape-41637	67	12	a	a	DET
ape-41637	67	13	levy	levy	NOUN
ape-41637	67	14	by	by	ADP
ape-41637	67	15	the	the	DET
ape-41637	67	16	state	state	NOUN
ape-41637	67	17	and	and	CCONJ
ape-41637	67	18	federal	federal	ADJ
ape-41637	67	19	governments	government	NOUN
ape-41637	67	20	on	on	ADP
ape-41637	67	21	business	business	NOUN
ape-41637	67	22	profits	profit	NOUN
ape-41637	67	23	.	.	PUNCT
ape-41637	68	1	many	many	ADJ
ape-41637	68	2	companies	company	NOUN
ape-41637	68	3	are	be	AUX
ape-41637	68	4	not	not	PART
ape-41637	68	5	subject	subject	ADJ
ape-41637	68	6	to	to	ADP
ape-41637	68	7	this	this	DET
ape-41637	68	8	tax	tax	NOUN
ape-41637	68	9	because	because	SCONJ
ape-41637	68	10	they	they	PRON
ape-41637	68	11	are	be	AUX
ape-41637	68	12	taxed	tax	VERB
ape-41637	68	13	as	as	ADP
ape-41637	68	14	pass	pass	NOUN
ape-41637	68	15	-	-	PUNCT
ape-41637	68	16	through	through	ADP
ape-41637	68	17	businesses	business	NOUN
ape-41637	68	18	,	,	PUNCT
ape-41637	68	19	with	with	ADP
ape-41637	68	20	income	income	NOUN
ape-41637	68	21	reportable	reportable	NOUN
ape-41637	68	22	under	under	ADP
ape-41637	68	23	the	the	DET
ape-41637	68	24	individual	individual	ADJ
ape-41637	68	25	income	income	NOUN
ape-41637	68	26	tax	tax	NOUN
ape-41637	68	27	.	.	PUNCT
ape-41637	69	1	(	(	PUNCT
ape-41637	69	2	note	note	NOUN
ape-41637	69	3	29	29	NUM
ape-41637	69	4	)	)	PUNCT
ape-41637	69	5	similarly	similarly	ADV
ape-41637	69	6	,	,	PUNCT
ape-41637	69	7	company	company	NOUN
ape-41637	69	8	income	income	NOUN
ape-41637	69	9	tax	tax	NOUN
ape-41637	69	10	(	(	PUNCT
ape-41637	69	11	cti	cti	PROPN
ape-41637	69	12	)	)	PUNCT
ape-41637	69	13	is	be	AUX
ape-41637	69	14	the	the	DET
ape-41637	69	15	levy	levy	NOUN
ape-41637	69	16	imposed	impose	VERB
ape-41637	69	17	on	on	ADP
ape-41637	69	18	the	the	DET
ape-41637	69	19	profit	profit	NOUN
ape-41637	69	20	of	of	ADP
ape-41637	69	21	all	all	DET
ape-41637	69	22	registered	register	VERB
ape-41637	69	23	companies	company	NOUN
ape-41637	69	24	in	in	ADP
ape-41637	69	25	nigeria	nigeria	PROPN
ape-41637	69	26	.	.	PUNCT
ape-41637	70	1	this	this	DET
ape-41637	70	2	tax	tax	NOUN
ape-41637	70	3	also	also	ADV
ape-41637	70	4	applies	apply	VERB
ape-41637	70	5	to	to	ADP
ape-41637	70	6	foreign	foreign	ADJ
ape-41637	70	7	entities	entity	NOUN
ape-41637	70	8	who	who	PRON
ape-41637	70	9	carry	carry	VERB
ape-41637	70	10	out	out	ADP
ape-41637	70	11	business	business	NOUN
ape-41637	70	12	activities	activity	NOUN
ape-41637	70	13	in	in	ADP
ape-41637	70	14	nigeria	nigeria	PROPN
ape-41637	70	15	.	.	PUNCT
ape-41637	71	1	companies	company	NOUN
ape-41637	71	2	resident	resident	VERB
ape-41637	71	3	in	in	ADP
ape-41637	71	4	nigeria	nigeria	PROPN
ape-41637	71	5	are	be	AUX
ape-41637	71	6	expected	expect	VERB
ape-41637	71	7	to	to	PART
ape-41637	71	8	pay	pay	VERB
ape-41637	71	9	the	the	DET
ape-41637	71	10	cit	cit	PROPN
ape-41637	71	11	on	on	ADP
ape-41637	71	12	income	income	NOUN
ape-41637	71	13	received	receive	VERB
ape-41637	71	14	whether	whether	SCONJ
ape-41637	71	15	in	in	ADP
ape-41637	71	16	nigeria	nigeria	PROPN
ape-41637	71	17	or	or	CCONJ
ape-41637	71	18	another	another	DET
ape-41637	71	19	country	country	NOUN
ape-41637	71	20	.	.	PUNCT
ape-41637	72	1	while	while	SCONJ
ape-41637	72	2	foreign	foreign	ADJ
ape-41637	72	3	companies	company	NOUN
ape-41637	72	4	which	which	PRON
ape-41637	72	5	carry	carry	VERB
ape-41637	72	6	out	out	ADP
ape-41637	72	7	any	any	DET
ape-41637	72	8	business	business	NOUN
ape-41637	72	9	in	in	ADP
ape-41637	72	10	nigeria	nigeria	PROPN
ape-41637	72	11	are	be	AUX
ape-41637	72	12	expected	expect	VERB
ape-41637	72	13	to	to	PART
ape-41637	72	14	pay	pay	VERB
ape-41637	72	15	cit	cit	PROPN
ape-41637	72	16	on	on	ADP
ape-41637	72	17	the	the	DET
ape-41637	72	18	income	income	NOUN
ape-41637	72	19	received	receive	VERB
ape-41637	72	20	in	in	ADP
ape-41637	72	21	nigeria	nigeria	PROPN
ape-41637	72	22	.	.	PUNCT
ape-41637	73	1	(	(	PUNCT
ape-41637	73	2	note	note	NOUN
ape-41637	73	3	30	30	NUM
ape-41637	73	4	)	)	PUNCT
ape-41637	73	5	3	3	NUM
ape-41637	73	6	.	.	PUNCT
ape-41637	74	1	legal	legal	ADJ
ape-41637	74	2	history	history	NOUN
ape-41637	74	3	and	and	CCONJ
ape-41637	74	4	imposition	imposition	NOUN
ape-41637	74	5	of	of	ADP
ape-41637	74	6	companies	company	NOUN
ape-41637	74	7	income	income	VERB
ape-41637	74	8	tax	tax	NOUN
ape-41637	74	9	in	in	ADP
ape-41637	74	10	nigeria	nigeria	PROPN
ape-41637	74	11	the	the	DET
ape-41637	74	12	first	first	ADJ
ape-41637	74	13	legislative	legislative	ADJ
ape-41637	74	14	enactment	enactment	NOUN
ape-41637	74	15	on	on	ADP
ape-41637	74	16	company	company	NOUN
ape-41637	74	17	’s	’s	PART
ape-41637	74	18	income	income	NOUN
ape-41637	74	19	tax	tax	NOUN
ape-41637	74	20	in	in	ADP
ape-41637	74	21	nigeria	nigeria	PROPN
ape-41637	74	22	was	be	AUX
ape-41637	74	23	introduced	introduce	VERB
ape-41637	74	24	in	in	ADP
ape-41637	74	25	1939	1939	NUM
ape-41637	74	26	through	through	ADP
ape-41637	74	27	the	the	DET
ape-41637	74	28	instrumentality	instrumentality	NOUN
ape-41637	74	29	of	of	ADP
ape-41637	74	30	the	the	DET
ape-41637	74	31	companies	company	NOUN
ape-41637	74	32	income	income	NOUN
ape-41637	74	33	ordinance	ordinance	NOUN
ape-41637	74	34	.	.	PUNCT
ape-41637	75	1	(	(	PUNCT
ape-41637	75	2	note	note	NOUN
ape-41637	75	3	31	31	NUM
ape-41637	75	4	)	)	PUNCT
ape-41637	75	5	prior	prior	ADV
ape-41637	75	6	to	to	ADP
ape-41637	75	7	this	this	DET
ape-41637	75	8	enactment	enactment	NOUN
ape-41637	75	9	and	and	CCONJ
ape-41637	75	10	its	its	PRON
ape-41637	75	11	operation	operation	NOUN
ape-41637	75	12	,	,	PUNCT
ape-41637	75	13	the	the	DET
ape-41637	75	14	regulation	regulation	NOUN
ape-41637	75	15	of	of	ADP
ape-41637	75	16	personal	personal	ADJ
ape-41637	75	17	and	and	CCONJ
ape-41637	75	18	business	business	NOUN
ape-41637	75	19	taxation	taxation	NOUN
ape-41637	75	20	was	be	AUX
ape-41637	75	21	vested	vest	VERB
ape-41637	75	22	in	in	ADP
ape-41637	75	23	one	one	NUM
ape-41637	75	24	and	and	CCONJ
ape-41637	75	25	same	same	ADJ
ape-41637	75	26	legal	legal	ADJ
ape-41637	75	27	regime	regime	NOUN
ape-41637	75	28	.	.	PUNCT
ape-41637	76	1	(	(	PUNCT
ape-41637	76	2	note	note	NOUN
ape-41637	76	3	32	32	NUM
ape-41637	76	4	)	)	PUNCT
ape-41637	76	5	the	the	DET
ape-41637	76	6	companies	company	NOUN
ape-41637	76	7	income	income	VERB
ape-41637	76	8	tax	tax	NOUN
ape-41637	76	9	ordinance	ordinance	NOUN
ape-41637	76	10	vested	vested	ADJ
ape-41637	76	11	administration	administration	NOUN
ape-41637	76	12	of	of	ADP
ape-41637	76	13	the	the	DET
ape-41637	76	14	tax	tax	NOUN
ape-41637	76	15	in	in	ADP
ape-41637	76	16	a	a	DET
ape-41637	76	17	commissioner	commissioner	NOUN
ape-41637	76	18	to	to	PART
ape-41637	76	19	be	be	AUX
ape-41637	76	20	appointed	appoint	VERB
ape-41637	76	21	for	for	ADP
ape-41637	76	22	that	that	DET
ape-41637	76	23	purpose	purpose	NOUN
ape-41637	76	24	by	by	ADP
ape-41637	76	25	the	the	DET
ape-41637	76	26	governor	governor	NOUN
ape-41637	76	27	and	and	CCONJ
ape-41637	76	28	the	the	DET
ape-41637	76	29	proceeds	proceed	NOUN
ape-41637	76	30	from	from	ADP
ape-41637	76	31	the	the	DET
ape-41637	76	32	tax	tax	NOUN
ape-41637	76	33	were	be	AUX
ape-41637	76	34	to	to	PART
ape-41637	76	35	be	be	AUX
ape-41637	76	36	remitted	remit	VERB
ape-41637	76	37	to	to	ADP
ape-41637	76	38	the	the	DET
ape-41637	76	39	government	government	NOUN
ape-41637	76	40	treasury	treasury	NOUN
ape-41637	76	41	to	to	PART
ape-41637	76	42	form	form	VERB
ape-41637	76	43	part	part	NOUN
ape-41637	76	44	of	of	ADP
ape-41637	76	45	the	the	DET
ape-41637	76	46	general	general	ADJ
ape-41637	76	47	revenue	revenue	NOUN
ape-41637	76	48	of	of	ADP
ape-41637	76	49	nigeria	nigeria	PROPN
ape-41637	76	50	.	.	PUNCT
ape-41637	77	1	(	(	PUNCT
ape-41637	77	2	note	note	VERB
ape-41637	77	3	33	33	NUM
ape-41637	77	4	)	)	PUNCT
ape-41637	77	5	this	this	DET
ape-41637	77	6	ordinance	ordinance	NOUN
ape-41637	77	7	was	be	AUX
ape-41637	77	8	however	however	ADV
ape-41637	77	9	found	find	VERB
ape-41637	77	10	to	to	PART
ape-41637	77	11	be	be	AUX
ape-41637	77	12	ineffective	ineffective	ADJ
ape-41637	77	13	as	as	SCONJ
ape-41637	77	14	it	it	PRON
ape-41637	77	15	failed	fail	VERB
ape-41637	77	16	to	to	PART
ape-41637	77	17	bring	bring	VERB
ape-41637	77	18	individuals	individual	NOUN
ape-41637	77	19	into	into	ADP
ape-41637	77	20	tax	tax	NOUN
ape-41637	77	21	net	net	NOUN
ape-41637	77	22	.	.	PUNCT
ape-41637	78	1	due	due	ADP
ape-41637	78	2	to	to	ADP
ape-41637	78	3	this	this	DET
ape-41637	78	4	weakness	weakness	NOUN
ape-41637	78	5	,	,	PUNCT
ape-41637	78	6	the	the	DET
ape-41637	78	7	companies	company	NOUN
ape-41637	78	8	income	income	VERB
ape-41637	78	9	ordinance	ordinance	NOUN
ape-41637	78	10	1939	1939	NUM
ape-41637	78	11	was	be	AUX
ape-41637	78	12	repealed	repeal	VERB
ape-41637	78	13	a	a	DET
ape-41637	78	14	year	year	NOUN
ape-41637	78	15	after	after	ADP
ape-41637	78	16	its	its	PRON
ape-41637	78	17	passage	passage	NOUN
ape-41637	78	18	by	by	ADP
ape-41637	78	19	the	the	DET
ape-41637	78	20	income	income	NOUN
ape-41637	78	21	tax	tax	NOUN
ape-41637	78	22	ordinance	ordinance	NOUN
ape-41637	78	23	1940	1940	NUM
ape-41637	78	24	,	,	PUNCT
ape-41637	78	25	(	(	PUNCT
ape-41637	78	26	note	note	NOUN
ape-41637	78	27	34	34	NUM
ape-41637	78	28	)	)	PUNCT
ape-41637	78	29	the	the	DET
ape-41637	78	30	ordinance	ordinance	NOUN
ape-41637	78	31	regulated	regulate	VERB
ape-41637	78	32	personal	personal	ADJ
ape-41637	78	33	and	and	CCONJ
ape-41637	78	34	business	business	NOUN
ape-41637	78	35	taxation	taxation	NOUN
ape-41637	78	36	and	and	CCONJ
ape-41637	78	37	carried	carry	VERB
ape-41637	78	38	on	on	ADP
ape-41637	78	39	for	for	ADP
ape-41637	78	40	21	21	NUM
ape-41637	78	41	years	year	NOUN
ape-41637	78	42	when	when	SCONJ
ape-41637	78	43	the	the	DET
ape-41637	78	44	second	second	ADJ
ape-41637	78	45	separate	separate	ADJ
ape-41637	78	46	enactment	enactment	NOUN
ape-41637	78	47	on	on	ADP
ape-41637	78	48	companies	company	NOUN
ape-41637	78	49	income	income	NOUN
ape-41637	78	50	tax	tax	NOUN
ape-41637	78	51	was	be	AUX
ape-41637	78	52	again	again	ADV
ape-41637	78	53	enacted	enact	VERB
ape-41637	78	54	(	(	PUNCT
ape-41637	78	55	note	note	NOUN
ape-41637	78	56	35	35	NUM
ape-41637	78	57	)	)	PUNCT
ape-41637	78	58	similarly	similarly	ADV
ape-41637	78	59	,	,	PUNCT
ape-41637	78	60	another	another	DET
ape-41637	78	61	law	law	NOUN
ape-41637	78	62	aimed	aim	VERB
ape-41637	78	63	at	at	ADP
ape-41637	78	64	the	the	DET
ape-41637	78	65	exclusive	exclusive	ADJ
ape-41637	78	66	taxation	taxation	NOUN
ape-41637	78	67	of	of	ADP
ape-41637	78	68	companies	company	NOUN
ape-41637	78	69	’	'	PUNCT
ape-41637	78	70	income	income	NOUN
ape-41637	78	71	was	be	AUX
ape-41637	78	72	enacted	enact	VERB
ape-41637	78	73	in	in	ADP
ape-41637	78	74	1961	1961	NUM
ape-41637	78	75	.	.	PUNCT
ape-41637	79	1	this	this	DET
ape-41637	79	2	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	79	3	advances	advance	VERB
ape-41637	79	4	in	in	ADP
ape-41637	79	5	politics	politic	NOUN
ape-41637	79	6	and	and	CCONJ
ape-41637	79	7	economics	economic	NOUN
ape-41637	79	8	vol	vol	NOUN
ape-41637	79	9	.	.	PUNCT
ape-41637	80	1	7	7	NUM
ape-41637	80	2	,	,	PUNCT
ape-41637	80	3	no	no	INTJ
ape-41637	80	4	.	.	NOUN
ape-41637	80	5	3	3	NUM
ape-41637	80	6	,	,	PUNCT
ape-41637	80	7	2024	2024	NUM
ape-41637	80	8	published	publish	VERB
ape-41637	80	9	by	by	ADP
ape-41637	80	10	scholink	scholink	PROPN
ape-41637	80	11	inc	inc	PROPN
ape-41637	80	12	.	.	PROPN
ape-41637	80	13	27	27	NUM
ape-41637	80	14	was	be	AUX
ape-41637	80	15	the	the	DET
ape-41637	80	16	companies	company	NOUN
ape-41637	80	17	income	income	NOUN
ape-41637	80	18	act	act	VERB
ape-41637	80	19	no	no	INTJ
ape-41637	80	20	.	.	PROPN
ape-41637	81	1	22	22	NUM
ape-41637	81	2	1961	1961	NUM
ape-41637	81	3	,	,	PUNCT
ape-41637	81	4	which	which	PRON
ape-41637	81	5	was	be	AUX
ape-41637	81	6	a	a	DET
ape-41637	81	7	landmark	landmark	NOUN
ape-41637	81	8	legislation	legislation	NOUN
ape-41637	81	9	,	,	PUNCT
ape-41637	81	10	first	first	ADV
ape-41637	81	11	because	because	SCONJ
ape-41637	81	12	from	from	ADP
ape-41637	81	13	the	the	DET
ape-41637	81	14	date	date	NOUN
ape-41637	81	15	it	it	PRON
ape-41637	81	16	came	come	VERB
ape-41637	81	17	into	into	ADP
ape-41637	81	18	force	force	NOUN
ape-41637	81	19	,	,	PUNCT
ape-41637	81	20	the	the	DET
ape-41637	81	21	provisions	provision	NOUN
ape-41637	81	22	of	of	ADP
ape-41637	81	23	the	the	DET
ape-41637	81	24	income	income	NOUN
ape-41637	81	25	tax	tax	NOUN
ape-41637	81	26	ordinance	ordinance	NOUN
ape-41637	81	27	(	(	PUNCT
ape-41637	81	28	note	note	VERB
ape-41637	81	29	36	36	NUM
ape-41637	81	30	)	)	PUNCT
ape-41637	81	31	and	and	CCONJ
ape-41637	81	32	the	the	DET
ape-41637	81	33	income	income	NOUN
ape-41637	81	34	tax	tax	PROPN
ape-41637	81	35	administration	administration	NOUN
ape-41637	81	36	ordinance	ordinance	NOUN
ape-41637	81	37	(	(	PUNCT
ape-41637	81	38	note	note	VERB
ape-41637	81	39	37	37	NUM
ape-41637	81	40	)	)	PUNCT
ape-41637	81	41	together	together	ADV
ape-41637	81	42	with	with	ADP
ape-41637	81	43	all	all	DET
ape-41637	81	44	rules	rule	NOUN
ape-41637	81	45	made	make	VERB
ape-41637	81	46	thereunder	thereunder	NOUN
ape-41637	81	47	ceased	cease	VERB
ape-41637	81	48	to	to	PART
ape-41637	81	49	have	have	VERB
ape-41637	81	50	effect	effect	NOUN
ape-41637	81	51	with	with	ADP
ape-41637	81	52	respect	respect	NOUN
ape-41637	81	53	to	to	ADP
ape-41637	81	54	companies	company	NOUN
ape-41637	81	55	income	income	NOUN
ape-41637	81	56	tax	tax	NOUN
ape-41637	81	57	.	.	PUNCT
ape-41637	82	1	(	(	PUNCT
ape-41637	82	2	note	note	VERB
ape-41637	82	3	38	38	NUM
ape-41637	82	4	)	)	PUNCT
ape-41637	82	5	secondly	secondly	ADV
ape-41637	82	6	,	,	PUNCT
ape-41637	82	7	the	the	DET
ape-41637	82	8	act	act	NOUN
ape-41637	82	9	established	establish	VERB
ape-41637	82	10	the	the	DET
ape-41637	82	11	federal	federal	PROPN
ape-41637	82	12	board	board	PROPN
ape-41637	82	13	revenue	revenue	NOUN
ape-41637	82	14	as	as	ADP
ape-41637	82	15	statutory	statutory	ADJ
ape-41637	82	16	body	body	NOUN
ape-41637	82	17	and	and	CCONJ
ape-41637	82	18	vested	vest	VERB
ape-41637	82	19	it	it	PRON
ape-41637	82	20	with	with	ADP
ape-41637	82	21	the	the	DET
ape-41637	82	22	power	power	NOUN
ape-41637	82	23	to	to	PART
ape-41637	82	24	administer	administer	VERB
ape-41637	82	25	companies	company	NOUN
ape-41637	82	26	income	income	VERB
ape-41637	82	27	tax	tax	NOUN
ape-41637	82	28	as	as	ADV
ape-41637	82	29	well	well	ADV
ape-41637	82	30	as	as	ADP
ape-41637	82	31	all	all	DET
ape-41637	82	32	federal	federal	ADJ
ape-41637	82	33	taxes	taxis	NOUN
ape-41637	82	34	.	.	PUNCT
ape-41637	83	1	(	(	PUNCT
ape-41637	83	2	note	note	VERB
ape-41637	83	3	39	39	NUM
ape-41637	83	4	)	)	PUNCT
ape-41637	83	5	tax	tax	NOUN
ape-41637	83	6	on	on	ADP
ape-41637	83	7	the	the	DET
ape-41637	83	8	income	income	NOUN
ape-41637	83	9	of	of	ADP
ape-41637	83	10	companies	company	NOUN
ape-41637	83	11	was	be	AUX
ape-41637	83	12	imposed	impose	VERB
ape-41637	83	13	by	by	ADP
ape-41637	83	14	section	section	NOUN
ape-41637	83	15	17	17	NUM
ape-41637	83	16	in	in	ADP
ape-41637	83	17	respect	respect	NOUN
ape-41637	83	18	of	of	ADP
ape-41637	83	19	profit	profit	NOUN
ape-41637	83	20	accruing	accrue	VERB
ape-41637	83	21	in	in	ADP
ape-41637	83	22	,	,	PUNCT
ape-41637	83	23	received	receive	VERB
ape-41637	83	24	in	in	ADP
ape-41637	83	25	nigeria	nigeria	PROPN
ape-41637	83	26	from	from	ADP
ape-41637	83	27	:	:	PUNCT
ape-41637	83	28	any	any	DET
ape-41637	83	29	trade	trade	NOUN
ape-41637	83	30	or	or	CCONJ
ape-41637	83	31	business	business	NOUN
ape-41637	83	32	;	;	PUNCT
ape-41637	83	33	rent	rent	NOUN
ape-41637	83	34	or	or	CCONJ
ape-41637	83	35	any	any	DET
ape-41637	83	36	premium	premium	NOUN
ape-41637	83	37	arising	arise	VERB
ape-41637	83	38	from	from	ADP
ape-41637	83	39	a	a	DET
ape-41637	83	40	right	right	NOUN
ape-41637	83	41	granted	grant	VERB
ape-41637	83	42	to	to	ADP
ape-41637	83	43	any	any	DET
ape-41637	83	44	other	other	ADJ
ape-41637	83	45	person	person	NOUN
ape-41637	83	46	for	for	ADP
ape-41637	83	47	the	the	DET
ape-41637	83	48	use	use	NOUN
ape-41637	83	49	or	or	CCONJ
ape-41637	83	50	occupation	occupation	NOUN
ape-41637	83	51	of	of	ADP
ape-41637	83	52	any	any	DET
ape-41637	83	53	property	property	NOUN
ape-41637	83	54	,	,	PUNCT
ape-41637	83	55	dividends	dividend	NOUN
ape-41637	83	56	interest	interest	NOUN
ape-41637	83	57	,	,	PUNCT
ape-41637	83	58	discount	discount	NOUN
ape-41637	83	59	charges	charge	NOUN
ape-41637	83	60	or	or	CCONJ
ape-41637	83	61	amenities	amenity	NOUN
ape-41637	83	62	.	.	PUNCT
ape-41637	84	1	any	any	DET
ape-41637	84	2	other	other	ADJ
ape-41637	84	3	amount	amount	NOUN
ape-41637	84	4	not	not	PART
ape-41637	84	5	falling	fall	VERB
ape-41637	84	6	within	within	ADP
ape-41637	84	7	the	the	DET
ape-41637	84	8	above	above	ADJ
ape-41637	84	9	categories	category	NOUN
ape-41637	84	10	but	but	CCONJ
ape-41637	84	11	qualifying	qualify	VERB
ape-41637	84	12	as	as	ADP
ape-41637	84	13	annual	annual	ADJ
ape-41637	84	14	profits	profit	NOUN
ape-41637	84	15	or	or	CCONJ
ape-41637	84	16	gains	gain	NOUN
ape-41637	84	17	or	or	CCONJ
ape-41637	84	18	any	any	DET
ape-41637	84	19	amount	amount	NOUN
ape-41637	84	20	deemed	deem	VERB
ape-41637	84	21	to	to	PART
ape-41637	84	22	be	be	AUX
ape-41637	84	23	income	income	NOUN
ape-41637	84	24	or	or	CCONJ
ape-41637	84	25	profits	profit	NOUN
ape-41637	84	26	under	under	ADP
ape-41637	84	27	the	the	DET
ape-41637	84	28	act	act	NOUN
ape-41637	84	29	or	or	CCONJ
ape-41637	84	30	arising	arise	VERB
ape-41637	84	31	from	from	ADP
ape-41637	84	32	a	a	DET
ape-41637	84	33	person	person	NOUN
ape-41637	84	34	or	or	CCONJ
ape-41637	84	35	provident	provident	ADJ
ape-41637	84	36	fund	fund	NOUN
ape-41637	84	37	under	under	ADP
ape-41637	84	38	the	the	DET
ape-41637	84	39	income	income	NOUN
ape-41637	84	40	tax	tax	NOUN
ape-41637	84	41	management	management	PROPN
ape-41637	84	42	act	act	NOUN
ape-41637	84	43	1961	1961	NUM
ape-41637	84	44	(	(	PUNCT
ape-41637	84	45	note	note	NOUN
ape-41637	84	46	40	40	NUM
ape-41637	84	47	)	)	PUNCT
ape-41637	84	48	it	it	PRON
ape-41637	84	49	is	be	AUX
ape-41637	84	50	important	important	ADJ
ape-41637	84	51	to	to	PART
ape-41637	84	52	reiterate	reiterate	VERB
ape-41637	84	53	that	that	SCONJ
ape-41637	84	54	the	the	DET
ape-41637	84	55	companies	company	NOUN
ape-41637	84	56	income	income	VERB
ape-41637	84	57	tax	tax	PROPN
ape-41637	84	58	act	act	NOUN
ape-41637	84	59	1961	1961	NUM
ape-41637	84	60	was	be	AUX
ape-41637	84	61	in	in	ADP
ape-41637	84	62	force	force	NOUN
ape-41637	84	63	until	until	ADP
ape-41637	84	64	1979	1979	NUM
ape-41637	84	65	when	when	SCONJ
ape-41637	84	66	it	it	PRON
ape-41637	84	67	was	be	AUX
ape-41637	84	68	repealed	repeal	VERB
ape-41637	84	69	by	by	ADP
ape-41637	84	70	the	the	DET
ape-41637	84	71	companies	company	NOUN
ape-41637	84	72	income	income	NOUN
ape-41637	84	73	tax	tax	PROPN
ape-41637	84	74	act	act	NOUN
ape-41637	84	75	no	no	DET
ape-41637	84	76	28	28	NUM
ape-41637	84	77	1979	1979	NUM
ape-41637	84	78	.	.	PUNCT
ape-41637	85	1	(	(	PUNCT
ape-41637	85	2	note	note	VERB
ape-41637	85	3	41	41	NUM
ape-41637	85	4	)	)	PUNCT
ape-41637	85	5	the	the	DET
ape-41637	85	6	1961	1961	NUM
ape-41637	85	7	act	act	NOUN
ape-41637	85	8	during	during	ADP
ape-41637	85	9	its	its	PRON
ape-41637	85	10	18	18	NUM
ape-41637	85	11	years	year	NOUN
ape-41637	85	12	of	of	ADP
ape-41637	85	13	operation	operation	NOUN
ape-41637	85	14	underwent	underwent	NOUN
ape-41637	85	15	series	series	NOUN
ape-41637	85	16	of	of	ADP
ape-41637	85	17	amendments	amendment	NOUN
ape-41637	85	18	,	,	PUNCT
ape-41637	85	19	new	new	ADJ
ape-41637	85	20	section	section	NOUN
ape-41637	85	21	30a	30a	NOUN
ape-41637	85	22	was	be	AUX
ape-41637	85	23	introduced	introduce	VERB
ape-41637	85	24	in	in	ADP
ape-41637	85	25	1967	1967	NUM
ape-41637	85	26	,	,	PUNCT
ape-41637	85	27	which	which	PRON
ape-41637	85	28	empowered	empower	VERB
ape-41637	85	29	the	the	DET
ape-41637	85	30	federal	federal	ADJ
ape-41637	85	31	board	board	PROPN
ape-41637	85	32	of	of	ADP
ape-41637	85	33	inland	inland	ADJ
ape-41637	85	34	revenue	revenue	NOUN
ape-41637	85	35	to	to	PART
ape-41637	85	36	assess	assess	VERB
ape-41637	85	37	and	and	CCONJ
ape-41637	85	38	change	change	VERB
ape-41637	85	39	a	a	DET
ape-41637	85	40	company	company	NOUN
ape-41637	85	41	on	on	ADP
ape-41637	85	42	fair	fair	ADJ
ape-41637	85	43	and	and	CCONJ
ape-41637	85	44	reasonable	reasonable	ADJ
ape-41637	85	45	percentage	percentage	NOUN
ape-41637	85	46	turnover	turnover	NOUN
ape-41637	85	47	of	of	ADP
ape-41637	85	48	its	its	PRON
ape-41637	85	49	business	business	NOUN
ape-41637	85	50	within	within	ADP
ape-41637	85	51	and	and	CCONJ
ape-41637	85	52	outside	outside	ADP
ape-41637	85	53	nigeria	nigeria	PROPN
ape-41637	85	54	in	in	ADP
ape-41637	85	55	the	the	DET
ape-41637	85	56	case	case	NOUN
ape-41637	85	57	of	of	ADP
ape-41637	85	58	residents	resident	NOUN
ape-41637	85	59	companies	company	NOUN
ape-41637	85	60	and	and	CCONJ
ape-41637	85	61	non	non	ADJ
ape-41637	85	62	-	-	ADJ
ape-41637	85	63	nigerian	nigerian	ADJ
ape-41637	85	64	company	company	NOUN
ape-41637	85	65	…	…	PUNCT
ape-41637	85	66	.	.	PUNCT
ape-41637	86	1	(	(	PUNCT
ape-41637	86	2	note	note	VERB
ape-41637	86	3	42	42	NUM
ape-41637	86	4	)	)	PUNCT
ape-41637	86	5	several	several	ADJ
ape-41637	86	6	amendments	amendment	NOUN
ape-41637	86	7	have	have	AUX
ape-41637	86	8	been	be	AUX
ape-41637	86	9	carried	carry	VERB
ape-41637	86	10	out	out	ADP
ape-41637	86	11	until	until	ADP
ape-41637	86	12	in	in	ADP
ape-41637	86	13	2007	2007	NUM
ape-41637	86	14	,	,	PUNCT
ape-41637	86	15	the	the	DET
ape-41637	86	16	companies	company	NOUN
ape-41637	86	17	income	income	VERB
ape-41637	86	18	tax	tax	PROPN
ape-41637	86	19	act	act	NOUN
ape-41637	86	20	1979	1979	NUM
ape-41637	86	21	,	,	PUNCT
ape-41637	86	22	was	be	AUX
ape-41637	86	23	further	far	ADV
ape-41637	86	24	amended	amend	VERB
ape-41637	86	25	by	by	ADP
ape-41637	86	26	the	the	DET
ape-41637	86	27	companies	company	NOUN
ape-41637	86	28	income	income	VERB
ape-41637	86	29	tax	tax	NOUN
ape-41637	86	30	(	(	PUNCT
ape-41637	86	31	amendment	amendment	NOUN
ape-41637	86	32	)	)	PUNCT
ape-41637	86	33	act	act	NOUN
ape-41637	86	34	(	(	PUNCT
ape-41637	86	35	note	note	NOUN
ape-41637	86	36	43	43	NUM
ape-41637	86	37	)	)	PUNCT
ape-41637	86	38	to	to	PART
ape-41637	86	39	reflect	reflect	VERB
ape-41637	86	40	some	some	PRON
ape-41637	86	41	of	of	ADP
ape-41637	86	42	the	the	DET
ape-41637	86	43	recommendation	recommendation	NOUN
ape-41637	86	44	of	of	ADP
ape-41637	86	45	the	the	DET
ape-41637	86	46	2002	2002	NUM
ape-41637	86	47	study	study	NOUN
ape-41637	86	48	group	group	NOUN
ape-41637	86	49	.	.	PUNCT
ape-41637	87	1	the	the	DET
ape-41637	87	2	following	follow	VERB
ape-41637	87	3	changes	change	NOUN
ape-41637	87	4	were	be	AUX
ape-41637	87	5	inter	inter	ADJ
ape-41637	87	6	alia	alia	NOUN
ape-41637	87	7	introduced	introduce	VERB
ape-41637	87	8	:	:	PUNCT
ape-41637	87	9	section	section	NOUN
ape-41637	87	10	1	1	NUM
ape-41637	87	11	to	to	PART
ape-41637	87	12	8	8	NUM
ape-41637	87	13	of	of	ADP
ape-41637	87	14	the	the	DET
ape-41637	87	15	principal	principal	ADJ
ape-41637	87	16	act	act	NOUN
ape-41637	87	17	relating	relate	VERB
ape-41637	87	18	to	to	ADP
ape-41637	87	19	the	the	DET
ape-41637	87	20	establishment	establishment	NOUN
ape-41637	87	21	,	,	PUNCT
ape-41637	87	22	powers	power	NOUN
ape-41637	87	23	and	and	CCONJ
ape-41637	87	24	proceeding	proceeding	NOUN
ape-41637	87	25	of	of	ADP
ape-41637	87	26	the	the	DET
ape-41637	87	27	federal	federal	PROPN
ape-41637	87	28	board	board	PROPN
ape-41637	87	29	of	of	ADP
ape-41637	87	30	inland	inland	ADJ
ape-41637	87	31	revenue	revenue	NOUN
ape-41637	87	32	have	have	AUX
ape-41637	87	33	been	be	AUX
ape-41637	87	34	repealed	repeal	VERB
ape-41637	87	35	by	by	ADP
ape-41637	87	36	section	section	NOUN
ape-41637	87	37	2(1	2(1	NUM
ape-41637	87	38	)	)	PUNCT
ape-41637	87	39	of	of	ADP
ape-41637	87	40	the	the	DET
ape-41637	87	41	2007	2007	NUM
ape-41637	87	42	amendment	amendment	PROPN
ape-41637	87	43	act	act	PROPN
ape-41637	87	44	.	.	PUNCT
ape-41637	88	1	the	the	DET
ape-41637	88	2	repeal	repeal	NOUN
ape-41637	88	3	is	be	AUX
ape-41637	88	4	consistent	consistent	ADJ
ape-41637	88	5	with	with	ADP
ape-41637	88	6	establishment	establishment	NOUN
ape-41637	88	7	of	of	ADP
ape-41637	88	8	the	the	DET
ape-41637	88	9	federal	federal	ADJ
ape-41637	88	10	inland	inland	PROPN
ape-41637	88	11	revenue	revenue	NOUN
ape-41637	88	12	service	service	NOUN
ape-41637	88	13	as	as	ADP
ape-41637	88	14	the	the	DET
ape-41637	88	15	successor	successor	NOUN
ape-41637	88	16	to	to	ADP
ape-41637	88	17	federal	federal	PROPN
ape-41637	88	18	board	board	PROPN
ape-41637	88	19	of	of	ADP
ape-41637	88	20	inland	inland	ADJ
ape-41637	88	21	revenue	revenue	NOUN
ape-41637	88	22	(	(	PUNCT
ape-41637	88	23	fbir	fbir	PROPN
ape-41637	88	24	)	)	PUNCT
ape-41637	88	25	.	.	PUNCT
ape-41637	89	1	section	section	NOUN
ape-41637	89	2	4	4	NUM
ape-41637	89	3	of	of	ADP
ape-41637	89	4	the	the	DET
ape-41637	89	5	2007	2007	NUM
ape-41637	89	6	amendment	amendment	NOUN
ape-41637	89	7	act	act	NOUN
ape-41637	89	8	requires	require	VERB
ape-41637	89	9	an	an	DET
ape-41637	89	10	insurance	insurance	NOUN
ape-41637	89	11	company	company	NOUN
ape-41637	89	12	that	that	PRON
ape-41637	89	13	engages	engage	VERB
ape-41637	89	14	the	the	DET
ape-41637	89	15	service	service	NOUN
ape-41637	89	16	of	of	ADP
ape-41637	89	17	an	an	DET
ape-41637	89	18	insurance	insurance	NOUN
ape-41637	89	19	agent	agent	NOUN
ape-41637	89	20	,	,	PUNCT
ape-41637	89	21	loss	loss	NOUN
ape-41637	89	22	adjuster	adjuster	NOUN
ape-41637	89	23	or	or	CCONJ
ape-41637	89	24	broker	broker	NOUN
ape-41637	89	25	to	to	PART
ape-41637	89	26	include	include	VERB
ape-41637	89	27	a	a	DET
ape-41637	89	28	schedule	schedule	NOUN
ape-41637	89	29	in	in	ADP
ape-41637	89	30	its	its	PRON
ape-41637	89	31	annual	annual	ADJ
ape-41637	89	32	returns	return	NOUN
ape-41637	89	33	showing	show	VERB
ape-41637	89	34	details	detail	NOUN
ape-41637	89	35	of	of	ADP
ape-41637	89	36	name	name	NOUN
ape-41637	89	37	,	,	PUNCT
ape-41637	89	38	address	address	NOUN
ape-41637	89	39	,	,	PUNCT
ape-41637	89	40	duration	duration	NOUN
ape-41637	89	41	of	of	ADP
ape-41637	89	42	employment	employment	NOUN
ape-41637	89	43	and	and	CCONJ
ape-41637	89	44	payments	payment	NOUN
ape-41637	89	45	made	make	VERB
ape-41637	89	46	to	to	ADP
ape-41637	89	47	such	such	ADJ
ape-41637	89	48	agent	agent	NOUN
ape-41637	89	49	,	,	PUNCT
ape-41637	89	50	adjuster	adjuster	NOUN
ape-41637	89	51	or	or	CCONJ
ape-41637	89	52	broker	broker	NOUN
ape-41637	89	53	.	.	PUNCT
ape-41637	90	1	section	section	NOUN
ape-41637	90	2	5	5	NUM
ape-41637	90	3	of	of	ADP
ape-41637	90	4	the	the	DET
ape-41637	90	5	amendment	amendment	PROPN
ape-41637	90	6	act	act	NOUN
ape-41637	90	7	exempts	exempt	VERB
ape-41637	90	8	profits	profit	NOUN
ape-41637	90	9	of	of	ADP
ape-41637	90	10	companies	company	NOUN
ape-41637	90	11	operating	operate	VERB
ape-41637	90	12	in	in	ADP
ape-41637	90	13	export	export	NOUN
ape-41637	90	14	processing	processing	NOUN
ape-41637	90	15	zone	zone	NOUN
ape-41637	90	16	(	(	PUNCT
ape-41637	90	17	epz	epz	NOUN
ape-41637	90	18	)	)	PUNCT
ape-41637	90	19	or	or	CCONJ
ape-41637	90	20	free	free	ADJ
ape-41637	90	21	trade	trade	NOUN
ape-41637	90	22	zones	zone	NOUN
ape-41637	90	23	from	from	ADP
ape-41637	90	24	tax	tax	NOUN
ape-41637	90	25	under	under	ADP
ape-41637	90	26	the	the	DET
ape-41637	90	27	act	act	NOUN
ape-41637	90	28	,	,	PUNCT
ape-41637	90	29	100	100	NUM
ape-41637	90	30	percent	percent	NOUN
ape-41637	90	31	of	of	ADP
ape-41637	90	32	the	the	DET
ape-41637	90	33	company	company	NOUN
ape-41637	90	34	’s	’s	PART
ape-41637	90	35	production	production	NOUN
ape-41637	90	36	is	be	AUX
ape-41637	90	37	for	for	SCONJ
ape-41637	90	38	export	export	NOUN
ape-41637	90	39	otherwise	otherwise	ADV
ape-41637	90	40	proportionate	proportionate	ADJ
ape-41637	90	41	tax	tax	NOUN
ape-41637	90	42	is	be	AUX
ape-41637	90	43	payable	payable	ADJ
ape-41637	90	44	on	on	ADP
ape-41637	90	45	local	local	ADJ
ape-41637	90	46	sales	sale	NOUN
ape-41637	90	47	.	.	PUNCT
ape-41637	91	1	section	section	NOUN
ape-41637	91	2	14	14	NUM
ape-41637	91	3	of	of	ADP
ape-41637	91	4	the	the	DET
ape-41637	91	5	amendment	amendment	NOUN
ape-41637	91	6	repealed	repeal	VERB
ape-41637	91	7	section	section	NOUN
ape-41637	91	8	56	56	NUM
ape-41637	91	9	of	of	ADP
ape-41637	91	10	the	the	DET
ape-41637	91	11	principal	principal	ADJ
ape-41637	91	12	act	act	NOUN
ape-41637	91	13	which	which	PRON
ape-41637	91	14	provide	provide	VERB
ape-41637	91	15	for	for	ADP
ape-41637	91	16	one	one	NUM
ape-41637	91	17	percent	percent	NOUN
ape-41637	91	18	bonus	bonus	NOUN
ape-41637	91	19	of	of	ADP
ape-41637	91	20	payable	payable	ADJ
ape-41637	91	21	tax	tax	NOUN
ape-41637	91	22	to	to	ADP
ape-41637	91	23	a	a	DET
ape-41637	91	24	company	company	NOUN
ape-41637	91	25	that	that	PRON
ape-41637	91	26	filed	file	VERB
ape-41637	91	27	its	its	PRON
ape-41637	91	28	return	return	NOUN
ape-41637	91	29	within	within	ADP
ape-41637	91	30	the	the	DET
ape-41637	91	31	stipulated	stipulate	VERB
ape-41637	91	32	time	time	NOUN
ape-41637	91	33	.	.	PUNCT
ape-41637	92	1	the	the	DET
ape-41637	92	2	fine	fine	ADJ
ape-41637	92	3	payable	payable	ADJ
ape-41637	92	4	as	as	ADP
ape-41637	92	5	a	a	DET
ape-41637	92	6	general	general	ADJ
ape-41637	92	7	penalty	penalty	NOUN
ape-41637	92	8	has	have	AUX
ape-41637	92	9	been	be	AUX
ape-41637	92	10	increased	increase	VERB
ape-41637	92	11	from	from	ADP
ape-41637	92	12	200	200	NUM
ape-41637	92	13	naira	naira	NUM
ape-41637	92	14	to	to	ADP
ape-41637	92	15	20,000	20,000	NUM
ape-41637	92	16	naira	naira	NOUN
ape-41637	92	17	,	,	PUNCT
ape-41637	92	18	while	while	SCONJ
ape-41637	92	19	the	the	DET
ape-41637	92	20	fine	fine	ADJ
ape-41637	92	21	payable	payable	ADJ
ape-41637	92	22	for	for	ADP
ape-41637	92	23	failure	failure	NOUN
ape-41637	92	24	to	to	PART
ape-41637	92	25	finish	finish	VERB
ape-41637	92	26	statement	statement	NOUN
ape-41637	92	27	or	or	CCONJ
ape-41637	92	28	keep	keep	VERB
ape-41637	92	29	records	record	NOUN
ape-41637	92	30	has	have	AUX
ape-41637	92	31	been	be	AUX
ape-41637	92	32	increased	increase	VERB
ape-41637	92	33	from	from	ADP
ape-41637	92	34	40	40	NUM
ape-41637	92	35	naira	naira	NOUN
ape-41637	92	36	to	to	ADP
ape-41637	92	37	200	200	NUM
ape-41637	92	38	naira	naira	NOUN
ape-41637	92	39	.	.	PUNCT
ape-41637	93	1	the	the	DET
ape-41637	93	2	power	power	NOUN
ape-41637	93	3	to	to	PART
ape-41637	93	4	vary	vary	VERB
ape-41637	93	5	or	or	CCONJ
ape-41637	93	6	revoke	revoke	VERB
ape-41637	93	7	the	the	DET
ape-41637	93	8	rate	rate	NOUN
ape-41637	93	9	of	of	ADP
ape-41637	93	10	companies	company	NOUN
ape-41637	93	11	income	income	VERB
ape-41637	93	12	tax	tax	NOUN
ape-41637	93	13	earlier	early	ADV
ape-41637	93	14	vested	vest	VERB
ape-41637	93	15	in	in	ADP
ape-41637	93	16	the	the	DET
ape-41637	93	17	president	president	NOUN
ape-41637	93	18	by	by	ADP
ape-41637	93	19	section	section	NOUN
ape-41637	93	20	100	100	NUM
ape-41637	93	21	is	be	AUX
ape-41637	93	22	now	now	ADV
ape-41637	93	23	in	in	ADP
ape-41637	93	24	the	the	DET
ape-41637	93	25	national	national	ADJ
ape-41637	93	26	assembly	assembly	NOUN
ape-41637	93	27	…	…	PUNCT
ape-41637	93	28	.(note	.(note	PROPN
ape-41637	93	29	44	44	NUM
ape-41637	93	30	)	)	PUNCT
ape-41637	93	31	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	93	32	advances	advance	NOUN
ape-41637	93	33	in	in	ADP
ape-41637	93	34	politics	politic	NOUN
ape-41637	93	35	and	and	CCONJ
ape-41637	93	36	economics	economic	NOUN
ape-41637	93	37	vol	vol	NOUN
ape-41637	93	38	.	.	PUNCT
ape-41637	94	1	7	7	NUM
ape-41637	94	2	,	,	PUNCT
ape-41637	94	3	no	no	INTJ
ape-41637	94	4	.	.	NOUN
ape-41637	94	5	3	3	NUM
ape-41637	94	6	,	,	PUNCT
ape-41637	94	7	2024	2024	NUM
ape-41637	94	8	published	publish	VERB
ape-41637	94	9	by	by	ADP
ape-41637	94	10	scholink	scholink	PROPN
ape-41637	94	11	inc	inc	PROPN
ape-41637	94	12	.	.	PROPN
ape-41637	94	13	28	28	NUM
ape-41637	94	14	4	4	NUM
ape-41637	94	15	.	.	PUNCT
ape-41637	95	1	administration	administration	NOUN
ape-41637	95	2	of	of	ADP
ape-41637	95	3	companies	company	NOUN
ape-41637	95	4	income	income	VERB
ape-41637	95	5	tax	tax	NOUN
ape-41637	95	6	in	in	ADP
ape-41637	95	7	nigeria	nigeria	PROPN
ape-41637	95	8	taxation	taxation	NOUN
ape-41637	95	9	is	be	AUX
ape-41637	95	10	seen	see	VERB
ape-41637	95	11	as	as	ADP
ape-41637	95	12	a	a	DET
ape-41637	95	13	burden	burden	NOUN
ape-41637	95	14	which	which	PRON
ape-41637	95	15	every	every	DET
ape-41637	95	16	citizen	citizen	NOUN
ape-41637	95	17	must	must	AUX
ape-41637	95	18	bear	bear	VERB
ape-41637	95	19	to	to	PART
ape-41637	95	20	sustain	sustain	VERB
ape-41637	95	21	his	his	PRON
ape-41637	95	22	or	or	CCONJ
ape-41637	95	23	her	her	PRON
ape-41637	95	24	government	government	NOUN
ape-41637	95	25	because	because	SCONJ
ape-41637	95	26	the	the	DET
ape-41637	95	27	government	government	NOUN
ape-41637	95	28	has	have	VERB
ape-41637	95	29	certain	certain	ADJ
ape-41637	95	30	responsibilities	responsibility	NOUN
ape-41637	95	31	to	to	PART
ape-41637	95	32	perform	perform	VERB
ape-41637	95	33	for	for	ADP
ape-41637	95	34	the	the	DET
ape-41637	95	35	benefit	benefit	NOUN
ape-41637	95	36	of	of	ADP
ape-41637	95	37	those	those	PRON
ape-41637	95	38	it	it	PRON
ape-41637	95	39	governs	govern	VERB
ape-41637	95	40	.	.	PUNCT
ape-41637	96	1	(	(	PUNCT
ape-41637	96	2	note	note	VERB
ape-41637	96	3	45	45	NUM
ape-41637	96	4	)	)	PUNCT
ape-41637	96	5	taxation	taxation	NOUN
ape-41637	96	6	is	be	AUX
ape-41637	96	7	the	the	DET
ape-41637	96	8	most	most	ADV
ape-41637	96	9	important	important	ADJ
ape-41637	96	10	source	source	NOUN
ape-41637	96	11	of	of	ADP
ape-41637	96	12	government	government	NOUN
ape-41637	96	13	revenue	revenue	NOUN
ape-41637	96	14	and	and	CCONJ
ape-41637	96	15	two	two	NUM
ape-41637	96	16	categories	category	NOUN
ape-41637	96	17	of	of	ADP
ape-41637	96	18	tax	tax	NOUN
ape-41637	96	19	payers	payer	NOUN
ape-41637	96	20	exist	exist	VERB
ape-41637	96	21	in	in	ADP
ape-41637	96	22	every	every	DET
ape-41637	96	23	economy	economy	NOUN
ape-41637	96	24	.	.	PUNCT
ape-41637	97	1	the	the	DET
ape-41637	97	2	individual	individual	ADJ
ape-41637	97	3	and	and	CCONJ
ape-41637	97	4	corporate	corporate	ADJ
ape-41637	97	5	tax	tax	NOUN
ape-41637	97	6	payers	payer	NOUN
ape-41637	97	7	.	.	PUNCT
ape-41637	98	1	(	(	PUNCT
ape-41637	98	2	note	note	NOUN
ape-41637	98	3	46	46	NUM
ape-41637	98	4	)	)	PUNCT
ape-41637	98	5	the	the	DET
ape-41637	98	6	board	board	NOUN
ape-41637	98	7	of	of	ADP
ape-41637	98	8	inland	inland	ADJ
ape-41637	98	9	revenue	revenue	NOUN
ape-41637	98	10	has	have	VERB
ape-41637	98	11	the	the	DET
ape-41637	98	12	power	power	NOUN
ape-41637	98	13	and	and	CCONJ
ape-41637	98	14	authority	authority	NOUN
ape-41637	98	15	to	to	PART
ape-41637	98	16	assess	assess	VERB
ape-41637	98	17	the	the	DET
ape-41637	98	18	assessable	assessable	ADJ
ape-41637	98	19	profit	profit	NOUN
ape-41637	98	20	in	in	ADP
ape-41637	98	21	every	every	DET
ape-41637	98	22	financial	financial	ADJ
ape-41637	98	23	year	year	NOUN
ape-41637	98	24	of	of	ADP
ape-41637	98	25	the	the	DET
ape-41637	98	26	company	company	NOUN
ape-41637	98	27	carrying	carry	VERB
ape-41637	98	28	out	out	ADP
ape-41637	98	29	business	business	NOUN
ape-41637	98	30	in	in	ADP
ape-41637	98	31	nigeria	nigeria	PROPN
ape-41637	98	32	.	.	PUNCT
ape-41637	99	1	(	(	PUNCT
ape-41637	99	2	note	note	VERB
ape-41637	99	3	47	47	NUM
ape-41637	99	4	)	)	PUNCT
ape-41637	99	5	tax	tax	NOUN
ape-41637	99	6	administration	administration	NOUN
ape-41637	99	7	is	be	AUX
ape-41637	99	8	the	the	DET
ape-41637	99	9	process	process	NOUN
ape-41637	99	10	of	of	ADP
ape-41637	99	11	assessing	assess	VERB
ape-41637	99	12	and	and	CCONJ
ape-41637	99	13	collecting	collect	VERB
ape-41637	99	14	taxes	taxis	NOUN
ape-41637	99	15	from	from	ADP
ape-41637	99	16	individuals	individual	NOUN
ape-41637	99	17	and	and	CCONJ
ape-41637	99	18	companies	company	NOUN
ape-41637	99	19	by	by	ADP
ape-41637	99	20	relevant	relevant	ADJ
ape-41637	99	21	tax	tax	NOUN
ape-41637	99	22	authorities	authority	NOUN
ape-41637	99	23	,	,	PUNCT
ape-41637	99	24	in	in	ADP
ape-41637	99	25	such	such	DET
ape-41637	99	26	a	a	DET
ape-41637	99	27	way	way	NOUN
ape-41637	99	28	that	that	PRON
ape-41637	99	29	current	current	ADJ
ape-41637	99	30	amount	amount	NOUN
ape-41637	99	31	accessed	access	VERB
ape-41637	99	32	is	be	AUX
ape-41637	99	33	collected	collect	VERB
ape-41637	99	34	efficiently	efficiently	ADV
ape-41637	99	35	and	and	CCONJ
ape-41637	99	36	effectively	effectively	ADV
ape-41637	99	37	with	with	ADP
ape-41637	99	38	minimum	minimum	ADJ
ape-41637	99	39	tax	tax	NOUN
ape-41637	99	40	avoidance	avoidance	NOUN
ape-41637	99	41	or	or	CCONJ
ape-41637	99	42	tax	tax	NOUN
ape-41637	99	43	evasion	evasion	NOUN
ape-41637	99	44	.	.	PUNCT
ape-41637	100	1	(	(	PUNCT
ape-41637	100	2	note	note	VERB
ape-41637	100	3	48	48	NUM
ape-41637	100	4	)	)	PUNCT
ape-41637	100	5	the	the	DET
ape-41637	100	6	administration	administration	NOUN
ape-41637	100	7	of	of	ADP
ape-41637	100	8	companies	company	NOUN
ape-41637	100	9	’	'	PUNCT
ape-41637	100	10	income	income	NOUN
ape-41637	100	11	tax	tax	NOUN
ape-41637	100	12	is	be	AUX
ape-41637	100	13	vested	vest	VERB
ape-41637	100	14	on	on	ADP
ape-41637	100	15	the	the	DET
ape-41637	100	16	federal	federal	PROPN
ape-41637	100	17	board	board	PROPN
ape-41637	100	18	of	of	ADP
ape-41637	100	19	inland	inland	ADJ
ape-41637	100	20	revenue	revenue	NOUN
ape-41637	100	21	(	(	PUNCT
ape-41637	100	22	fbir	fbir	PROPN
ape-41637	100	23	)	)	PUNCT
ape-41637	100	24	,	,	PUNCT
ape-41637	100	25	it	it	PRON
ape-41637	100	26	is	be	AUX
ape-41637	100	27	thus	thus	ADV
ape-41637	100	28	responsible	responsible	ADJ
ape-41637	100	29	for	for	ADP
ape-41637	100	30	its	its	PRON
ape-41637	100	31	care	care	NOUN
ape-41637	100	32	and	and	CCONJ
ape-41637	100	33	management	management	NOUN
ape-41637	100	34	.	.	PUNCT
ape-41637	101	1	(	(	PUNCT
ape-41637	101	2	note	note	VERB
ape-41637	101	3	49	49	NUM
ape-41637	101	4	)	)	PUNCT
ape-41637	101	5	federal	federal	ADJ
ape-41637	101	6	board	board	NOUN
ape-41637	101	7	of	of	ADP
ape-41637	101	8	inland	inland	ADJ
ape-41637	101	9	revenue	revenue	NOUN
ape-41637	101	10	is	be	AUX
ape-41637	101	11	also	also	ADV
ape-41637	101	12	referred	refer	VERB
ape-41637	101	13	to	to	ADP
ape-41637	101	14	as	as	ADP
ape-41637	101	15	the	the	DET
ape-41637	101	16	“	"	PUNCT
ape-41637	101	17	board	board	NOUN
ape-41637	101	18	”	"	PUNCT
ape-41637	101	19	which	which	PRON
ape-41637	101	20	has	have	VERB
ape-41637	101	21	its	its	PRON
ape-41637	101	22	operational	operational	ADJ
ape-41637	101	23	arm	arm	NOUN
ape-41637	101	24	known	know	VERB
ape-41637	101	25	as	as	ADP
ape-41637	101	26	the	the	DET
ape-41637	101	27	federal	federal	PROPN
ape-41637	101	28	inland	inland	PROPN
ape-41637	101	29	revenue	revenue	NOUN
ape-41637	101	30	service	service	NOUN
ape-41637	101	31	(	(	PUNCT
ape-41637	101	32	firs	fir	NOUN
ape-41637	101	33	)	)	PUNCT
ape-41637	101	34	also	also	ADV
ape-41637	101	35	known	know	VERB
ape-41637	101	36	as	as	ADP
ape-41637	101	37	the	the	DET
ape-41637	101	38	“	"	PUNCT
ape-41637	101	39	service	service	NOUN
ape-41637	101	40	”	"	PUNCT
ape-41637	101	41	.	.	PUNCT
ape-41637	102	1	(	(	PUNCT
ape-41637	102	2	note	note	VERB
ape-41637	102	3	48	48	NUM
ape-41637	102	4	)	)	PUNCT
ape-41637	102	5	the	the	DET
ape-41637	102	6	service	service	NOUN
ape-41637	102	7	is	be	AUX
ape-41637	102	8	statutorily	statutorily	ADV
ape-41637	102	9	assigned	assign	VERB
ape-41637	102	10	for	for	ADP
ape-41637	102	11	collecting	collect	VERB
ape-41637	102	12	,	,	PUNCT
ape-41637	102	13	accounting	account	VERB
ape-41637	102	14	for	for	ADP
ape-41637	102	15	all	all	DET
ape-41637	102	16	revenue	revenue	NOUN
ape-41637	102	17	made	make	VERB
ape-41637	102	18	from	from	ADP
ape-41637	102	19	companies	company	NOUN
ape-41637	102	20	income	income	NOUN
ape-41637	102	21	tax	tax	NOUN
ape-41637	102	22	.	.	PUNCT
ape-41637	103	1	the	the	DET
ape-41637	103	2	federal	federal	PROPN
ape-41637	103	3	board	board	PROPN
ape-41637	103	4	of	of	ADP
ape-41637	103	5	inland	inland	ADJ
ape-41637	103	6	revenue	revenue	NOUN
ape-41637	103	7	through	through	ADP
ape-41637	103	8	its	its	PRON
ape-41637	103	9	operational	operational	ADJ
ape-41637	103	10	arm	arm	NOUN
ape-41637	103	11	,	,	PUNCT
ape-41637	103	12	the	the	DET
ape-41637	103	13	federal	federal	ADJ
ape-41637	103	14	inland	inland	PROPN
ape-41637	103	15	revenue	revenue	NOUN
ape-41637	103	16	service	service	NOUN
ape-41637	103	17	,	,	PUNCT
ape-41637	103	18	deals	deal	NOUN
ape-41637	103	19	with	with	ADP
ape-41637	103	20	corporate	corporate	ADJ
ape-41637	103	21	bodies	body	NOUN
ape-41637	103	22	as	as	ADV
ape-41637	103	23	well	well	ADV
ape-41637	103	24	as	as	ADP
ape-41637	103	25	personal	personal	ADJ
ape-41637	103	26	income	income	NOUN
ape-41637	103	27	tax	tax	NOUN
ape-41637	103	28	for	for	ADP
ape-41637	103	29	certain	certain	ADJ
ape-41637	103	30	categories	category	NOUN
ape-41637	103	31	of	of	ADP
ape-41637	103	32	individuals	individual	NOUN
ape-41637	103	33	.	.	PUNCT
ape-41637	104	1	(	(	PUNCT
ape-41637	104	2	note	note	NOUN
ape-41637	104	3	49	49	NUM
ape-41637	104	4	)	)	PUNCT
ape-41637	104	5	it	it	PRON
ape-41637	104	6	is	be	AUX
ape-41637	104	7	important	important	ADJ
ape-41637	104	8	to	to	PART
ape-41637	104	9	emphasis	emphasis	VERB
ape-41637	104	10	that	that	SCONJ
ape-41637	104	11	companies	company	NOUN
ape-41637	104	12	’	'	PUNCT
ape-41637	104	13	income	income	NOUN
ape-41637	104	14	tax	tax	NOUN
ape-41637	104	15	is	be	AUX
ape-41637	104	16	imposed	impose	VERB
ape-41637	104	17	on	on	ADP
ape-41637	104	18	the	the	DET
ape-41637	104	19	income	income	NOUN
ape-41637	104	20	of	of	ADP
ape-41637	104	21	all	all	DET
ape-41637	104	22	companies	company	NOUN
ape-41637	104	23	operating	operate	VERB
ape-41637	104	24	in	in	ADP
ape-41637	104	25	nigeria	nigeria	PROPN
ape-41637	104	26	,	,	PUNCT
ape-41637	104	27	except	except	SCONJ
ape-41637	104	28	those	those	DET
ape-41637	104	29	specifically	specifically	ADV
ape-41637	104	30	exempted	exempt	VERB
ape-41637	104	31	under	under	ADP
ape-41637	104	32	the	the	DET
ape-41637	104	33	companies	company	NOUN
ape-41637	104	34	income	income	PROPN
ape-41637	104	35	tax	tax	PROPN
ape-41637	104	36	act	act	PROPN
ape-41637	104	37	.	.	PUNCT
ape-41637	105	1	companies	company	NOUN
ape-41637	105	2	are	be	AUX
ape-41637	105	3	the	the	DET
ape-41637	105	4	taxed	tax	VERB
ape-41637	105	5	the	the	DET
ape-41637	105	6	rate	rate	NOUN
ape-41637	105	7	of	of	ADP
ape-41637	105	8	30	30	NUM
ape-41637	105	9	%	%	NOUN
ape-41637	105	10	of	of	ADP
ape-41637	105	11	the	the	DET
ape-41637	105	12	income	income	NOUN
ape-41637	105	13	tax	tax	NOUN
ape-41637	105	14	imposed	impose	VERB
ape-41637	105	15	on	on	ADP
ape-41637	105	16	.	.	PUNCT
ape-41637	106	1	(	(	PUNCT
ape-41637	106	2	note	note	VERB
ape-41637	106	3	50	50	NUM
ape-41637	106	4	)	)	PUNCT
ape-41637	106	5	no	no	ADV
ape-41637	106	6	doubt	doubt	ADV
ape-41637	106	7	,	,	PUNCT
ape-41637	106	8	firms	firm	NOUN
ape-41637	106	9	in	in	ADP
ape-41637	106	10	most	most	ADJ
ape-41637	106	11	cases	case	NOUN
ape-41637	106	12	finance	finance	VERB
ape-41637	106	13	their	their	PRON
ape-41637	106	14	investment	investment	NOUN
ape-41637	106	15	with	with	ADP
ape-41637	106	16	borrowed	borrow	VERB
ape-41637	106	17	funds	fund	NOUN
ape-41637	106	18	,	,	PUNCT
ape-41637	106	19	as	as	ADV
ape-41637	106	20	long	long	ADV
ape-41637	106	21	as	as	ADP
ape-41637	106	22	the	the	DET
ape-41637	106	23	rate	rate	NOUN
ape-41637	106	24	charged	charge	VERB
ape-41637	106	25	on	on	ADP
ape-41637	106	26	borrowed	borrow	VERB
ape-41637	106	27	funds	fund	NOUN
ape-41637	106	28	.	.	PUNCT
ape-41637	107	1	(	(	PUNCT
ape-41637	107	2	note	note	VERB
ape-41637	107	3	51	51	NUM
ape-41637	107	4	)	)	PUNCT
ape-41637	107	5	firms	firm	NOUN
ape-41637	107	6	would	would	AUX
ape-41637	107	7	always	always	ADV
ape-41637	107	8	like	like	VERB
ape-41637	107	9	to	to	PART
ape-41637	107	10	add	add	VERB
ape-41637	107	11	to	to	ADP
ape-41637	107	12	their	their	PRON
ape-41637	107	13	existing	exist	VERB
ape-41637	107	14	capital	capital	NOUN
ape-41637	107	15	being	be	AUX
ape-41637	107	16	equal	equal	ADJ
ape-41637	107	17	to	to	ADP
ape-41637	107	18	that	that	DET
ape-41637	107	19	rate	rate	NOUN
ape-41637	107	20	of	of	ADP
ape-41637	107	21	discount	discount	NOUN
ape-41637	107	22	which	which	PRON
ape-41637	107	23	would	would	AUX
ape-41637	107	24	make	make	VERB
ape-41637	107	25	the	the	DET
ape-41637	107	26	present	present	ADJ
ape-41637	107	27	value	value	NOUN
ape-41637	107	28	of	of	ADP
ape-41637	107	29	the	the	DET
ape-41637	107	30	series	series	NOUN
ape-41637	107	31	of	of	ADP
ape-41637	107	32	annuities	annuity	NOUN
ape-41637	107	33	given	give	VERB
ape-41637	107	34	by	by	ADP
ape-41637	107	35	the	the	DET
ape-41637	107	36	returns	return	NOUN
ape-41637	107	37	expected	expect	VERB
ape-41637	107	38	from	from	ADP
ape-41637	107	39	the	the	DET
ape-41637	107	40	capital	capital	NOUN
ape-41637	107	41	assets	asset	NOUN
ape-41637	107	42	during	during	ADP
ape-41637	107	43	its	its	PRON
ape-41637	107	44	life	life	NOUN
ape-41637	107	45	just	just	ADV
ape-41637	107	46	equal	equal	ADJ
ape-41637	107	47	to	to	ADP
ape-41637	107	48	the	the	DET
ape-41637	107	49	supply	supply	NOUN
ape-41637	107	50	price	price	NOUN
ape-41637	107	51	.	.	PUNCT
ape-41637	108	1	(	(	PUNCT
ape-41637	108	2	note	note	NOUN
ape-41637	108	3	52	52	NUM
ape-41637	108	4	)	)	PUNCT
ape-41637	108	5	note	note	NOUN
ape-41637	108	6	importantly	importantly	ADV
ape-41637	108	7	that	that	SCONJ
ape-41637	108	8	based	base	VERB
ape-41637	108	9	on	on	ADP
ape-41637	108	10	the	the	DET
ape-41637	108	11	provision	provision	NOUN
ape-41637	108	12	of	of	ADP
ape-41637	108	13	the	the	DET
ape-41637	108	14	section	section	NOUN
ape-41637	108	15	40	40	NUM
ape-41637	108	16	subsection	subsection	NOUN
ape-41637	108	17	(	(	PUNCT
ape-41637	108	18	1	1	NUM
ape-41637	108	19	)	)	PUNCT
ape-41637	108	20	of	of	ADP
ape-41637	108	21	the	the	DET
ape-41637	108	22	act	act	NOUN
ape-41637	108	23	,	,	PUNCT
ape-41637	108	24	(	(	PUNCT
ape-41637	108	25	note	note	NOUN
ape-41637	108	26	53	53	NUM
ape-41637	108	27	)	)	PUNCT
ape-41637	108	28	the	the	DET
ape-41637	108	29	service	service	NOUN
ape-41637	108	30	calculates	calculate	VERB
ape-41637	108	31	the	the	DET
ape-41637	108	32	amount	amount	NOUN
ape-41637	108	33	of	of	ADP
ape-41637	108	34	tax	tax	NOUN
ape-41637	108	35	payable	payable	ADJ
ape-41637	108	36	by	by	ADP
ape-41637	108	37	a	a	DET
ape-41637	108	38	company	company	NOUN
ape-41637	108	39	by	by	ADP
ape-41637	108	40	bringing	bring	VERB
ape-41637	108	41	the	the	DET
ape-41637	108	42	company	company	NOUN
ape-41637	108	43	’s	’s	PART
ape-41637	108	44	audited	audit	VERB
ape-41637	108	45	accounts	account	NOUN
ape-41637	108	46	.	.	PUNCT
ape-41637	109	1	(	(	PUNCT
ape-41637	109	2	note	note	NOUN
ape-41637	109	3	54	54	NUM
ape-41637	109	4	)	)	PUNCT
ape-41637	109	5	the	the	DET
ape-41637	109	6	audited	audit	VERB
ape-41637	109	7	accounts	account	NOUN
ape-41637	109	8	will	will	AUX
ape-41637	109	9	be	be	AUX
ape-41637	109	10	adjusted	adjust	VERB
ape-41637	109	11	to	to	PART
ape-41637	109	12	arrive	arrive	VERB
ape-41637	109	13	at	at	ADP
ape-41637	109	14	taxable	taxable	ADJ
ape-41637	109	15	profit	profit	NOUN
ape-41637	109	16	to	to	PART
ape-41637	109	17	which	which	PRON
ape-41637	109	18	a	a	DET
ape-41637	109	19	tax	tax	NOUN
ape-41637	109	20	rate	rate	NOUN
ape-41637	109	21	is	be	AUX
ape-41637	109	22	30	30	NUM
ape-41637	109	23	%	%	NOUN
ape-41637	109	24	will	will	AUX
ape-41637	109	25	be	be	AUX
ape-41637	109	26	applied	apply	VERB
ape-41637	109	27	for	for	ADP
ape-41637	109	28	income	income	NOUN
ape-41637	109	29	tax	tax	NOUN
ape-41637	109	30	and	and	CCONJ
ape-41637	109	31	2	2	NUM
ape-41637	109	32	%	%	NOUN
ape-41637	109	33	will	will	AUX
ape-41637	109	34	be	be	AUX
ape-41637	109	35	applied	apply	VERB
ape-41637	109	36	for	for	ADP
ape-41637	109	37	education	education	NOUN
ape-41637	109	38	tax	tax	NOUN
ape-41637	109	39	.	.	PUNCT
ape-41637	110	1	(	(	PUNCT
ape-41637	110	2	note	note	VERB
ape-41637	110	3	55	55	NUM
ape-41637	110	4	)	)	PUNCT
ape-41637	110	5	the	the	DET
ape-41637	110	6	overall	overall	ADJ
ape-41637	110	7	supervisory	supervisory	ADJ
ape-41637	110	8	authority	authority	NOUN
ape-41637	110	9	on	on	ADP
ape-41637	110	10	the	the	DET
ape-41637	110	11	matters	matter	NOUN
ape-41637	110	12	of	of	ADP
ape-41637	110	13	companies	company	NOUN
ape-41637	110	14	’	’	PART
ape-41637	110	15	income	income	NOUN
ape-41637	110	16	tax	tax	NOUN
ape-41637	110	17	,	,	PUNCT
ape-41637	110	18	assessment	assessment	NOUN
ape-41637	110	19	,	,	PUNCT
ape-41637	110	20	collection	collection	NOUN
ape-41637	110	21	and	and	CCONJ
ape-41637	110	22	related	relate	VERB
ape-41637	110	23	issues	issue	NOUN
ape-41637	110	24	thereto	thereto	VERB
ape-41637	110	25	is	be	AUX
ape-41637	110	26	the	the	DET
ape-41637	110	27	minister	minister	NOUN
ape-41637	110	28	of	of	ADP
ape-41637	110	29	finance	finance	NOUN
ape-41637	110	30	.	.	PUNCT
ape-41637	111	1	5	5	X
ape-41637	111	2	.	.	X
ape-41637	111	3	classification	classification	NOUN
ape-41637	111	4	of	of	ADP
ape-41637	111	5	companies	company	NOUN
ape-41637	111	6	income	income	NOUN
ape-41637	111	7	tax	tax	NOUN
ape-41637	111	8	companies	company	NOUN
ape-41637	111	9	income	income	NOUN
ape-41637	111	10	tax	tax	NOUN
ape-41637	111	11	are	be	AUX
ape-41637	111	12	classified	classify	VERB
ape-41637	111	13	into	into	ADP
ape-41637	111	14	three	three	NUM
ape-41637	111	15	segments	segment	NOUN
ape-41637	111	16	,	,	PUNCT
ape-41637	111	17	the	the	DET
ape-41637	111	18	self	self	NOUN
ape-41637	111	19	-	-	PUNCT
ape-41637	111	20	assessment	assessment	NOUN
ape-41637	111	21	of	of	ADP
ape-41637	111	22	tax	tax	NOUN
ape-41637	111	23	,	,	PUNCT
ape-41637	111	24	the	the	DET
ape-41637	111	25	currency	currency	NOUN
ape-41637	111	26	of	of	ADP
ape-41637	111	27	assessment	assessment	NOUN
ape-41637	111	28	and	and	CCONJ
ape-41637	111	29	minimum	minimum	ADJ
ape-41637	111	30	tax	tax	NOUN
ape-41637	111	31	.	.	PUNCT
ape-41637	112	1	safe	safe	ADJ
ape-41637	112	2	assessment	assessment	NOUN
ape-41637	112	3	of	of	ADP
ape-41637	112	4	tax	tax	NOUN
ape-41637	112	5	payable	payable	ADJ
ape-41637	112	6	:	:	PUNCT
ape-41637	112	7	this	this	PRON
ape-41637	112	8	is	be	AUX
ape-41637	112	9	the	the	DET
ape-41637	112	10	system	system	NOUN
ape-41637	112	11	of	of	ADP
ape-41637	112	12	assessing	assess	VERB
ape-41637	112	13	where	where	SCONJ
ape-41637	112	14	a	a	DET
ape-41637	112	15	company	company	NOUN
ape-41637	112	16	is	be	AUX
ape-41637	112	17	allowed	allow	VERB
ape-41637	112	18	or	or	CCONJ
ape-41637	112	19	permitted	permit	VERB
ape-41637	112	20	by	by	ADP
ape-41637	112	21	the	the	DET
ape-41637	112	22	relevant	relevant	ADJ
ape-41637	112	23	tax	tax	NOUN
ape-41637	112	24	authority	authority	NOUN
ape-41637	112	25	to	to	PART
ape-41637	112	26	pay	pay	VERB
ape-41637	112	27	estimated	estimate	VERB
ape-41637	112	28	company	company	NOUN
ape-41637	112	29	’s	’s	PART
ape-41637	112	30	chargeable	chargeable	ADJ
ape-41637	112	31	income	income	NOUN
ape-41637	112	32	tax	tax	NOUN
ape-41637	112	33	in	in	ADP
ape-41637	112	34	that	that	DET
ape-41637	112	35	year	year	NOUN
ape-41637	112	36	of	of	ADP
ape-41637	112	37	assessment	assessment	NOUN
ape-41637	112	38	by	by	ADP
ape-41637	112	39	installment	installment	NOUN
ape-41637	112	40	.	.	PUNCT
ape-41637	113	1	(	(	PUNCT
ape-41637	113	2	note	note	VERB
ape-41637	113	3	56	56	NUM
ape-41637	113	4	)	)	PUNCT
ape-41637	113	5	statutorily	statutorily	ADV
ape-41637	113	6	,	,	PUNCT
ape-41637	113	7	this	this	DET
ape-41637	113	8	method	method	NOUN
ape-41637	113	9	of	of	ADP
ape-41637	113	10	assessment	assessment	NOUN
ape-41637	113	11	is	be	AUX
ape-41637	113	12	provided	provide	VERB
ape-41637	113	13	for	for	ADP
ape-41637	113	14	under	under	ADP
ape-41637	113	15	the	the	DET
ape-41637	113	16	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	113	17	advances	advance	NOUN
ape-41637	113	18	in	in	ADP
ape-41637	113	19	politics	politic	NOUN
ape-41637	113	20	and	and	CCONJ
ape-41637	113	21	economics	economic	NOUN
ape-41637	113	22	vol	vol	NOUN
ape-41637	113	23	.	.	PUNCT
ape-41637	114	1	7	7	NUM
ape-41637	114	2	,	,	PUNCT
ape-41637	114	3	no	no	INTJ
ape-41637	114	4	.	.	NOUN
ape-41637	114	5	3	3	NUM
ape-41637	114	6	,	,	PUNCT
ape-41637	114	7	2024	2024	NUM
ape-41637	114	8	published	publish	VERB
ape-41637	114	9	by	by	ADP
ape-41637	114	10	scholink	scholink	PROPN
ape-41637	114	11	inc	inc	PROPN
ape-41637	114	12	.	.	PROPN
ape-41637	114	13	29	29	NUM
ape-41637	114	14	companies	company	NOUN
ape-41637	114	15	income	income	VERB
ape-41637	114	16	tax	tax	PROPN
ape-41637	114	17	act	act	PROPN
ape-41637	114	18	,	,	PUNCT
ape-41637	114	19	to	to	ADP
ape-41637	114	20	wit	wit	NOUN
ape-41637	114	21	.	.	PUNCT
ape-41637	115	1	every	every	DET
ape-41637	115	2	company	company	NOUN
ape-41637	115	3	filing	file	VERB
ape-41637	115	4	a	a	DET
ape-41637	115	5	return	return	NOUN
ape-41637	115	6	under	under	ADP
ape-41637	115	7	section	section	NOUN
ape-41637	115	8	58	58	NUM
ape-41637	115	9	of	of	ADP
ape-41637	115	10	this	this	DET
ape-41637	115	11	act	act	NOUN
ape-41637	115	12	or	or	CCONJ
ape-41637	115	13	requested	request	VERB
ape-41637	115	14	by	by	ADP
ape-41637	115	15	notice	notice	NOUN
ape-41637	115	16	of	of	ADP
ape-41637	115	17	the	the	DET
ape-41637	115	18	board	board	NOUN
ape-41637	115	19	to	to	PART
ape-41637	115	20	file	file	VERB
ape-41637	115	21	a	a	DET
ape-41637	115	22	return	return	NOUN
ape-41637	115	23	under	under	ADP
ape-41637	115	24	section	section	NOUN
ape-41637	115	25	59	59	NUM
ape-41637	115	26	of	of	ADP
ape-41637	115	27	this	this	DET
ape-41637	115	28	act	act	NOUN
ape-41637	115	29	shall	shall	AUX
ape-41637	115	30	,	,	PUNCT
ape-41637	115	31	in	in	ADP
ape-41637	115	32	the	the	DET
ape-41637	115	33	return	return	NOUN
ape-41637	115	34	,	,	PUNCT
ape-41637	115	35	compute	compute	VERB
ape-41637	115	36	the	the	DET
ape-41637	115	37	tax	tax	NOUN
ape-41637	115	38	payable	payable	ADJ
ape-41637	115	39	by	by	ADP
ape-41637	115	40	the	the	DET
ape-41637	115	41	company	company	NOUN
ape-41637	115	42	for	for	ADP
ape-41637	115	43	the	the	DET
ape-41637	115	44	year	year	NOUN
ape-41637	115	45	assessment	assessment	NOUN
ape-41637	115	46	and	and	CCONJ
ape-41637	115	47	forward	forward	ADV
ape-41637	115	48	with	with	ADP
ape-41637	115	49	tax	tax	NOUN
ape-41637	115	50	return	return	NOUN
ape-41637	115	51	,	,	PUNCT
ape-41637	115	52	evidence	evidence	NOUN
ape-41637	115	53	of	of	ADP
ape-41637	115	54	direct	direct	ADJ
ape-41637	115	55	payment	payment	NOUN
ape-41637	115	56	of	of	ADP
ape-41637	115	57	the	the	DET
ape-41637	115	58	whole	whole	NOUN
ape-41637	115	59	or	or	CCONJ
ape-41637	115	60	part	part	NOUN
ape-41637	115	61	of	of	ADP
ape-41637	115	62	tax	tax	NOUN
ape-41637	115	63	due	due	ADJ
ape-41637	115	64	into	into	ADP
ape-41637	115	65	a	a	DET
ape-41637	115	66	bank	bank	NOUN
ape-41637	115	67	designated	designate	VERB
ape-41637	115	68	for	for	ADP
ape-41637	115	69	the	the	DET
ape-41637	115	70	payment	payment	NOUN
ape-41637	115	71	of	of	ADP
ape-41637	115	72	tax	tax	NOUN
ape-41637	115	73	.	.	PUNCT
ape-41637	116	1	(	(	PUNCT
ape-41637	116	2	note	note	NOUN
ape-41637	116	3	57	57	NUM
ape-41637	116	4	)	)	PUNCT
ape-41637	116	5	the	the	DET
ape-41637	116	6	foregoing	foregoing	NOUN
ape-41637	116	7	presupposes	presuppose	VERB
ape-41637	116	8	that	that	SCONJ
ape-41637	116	9	each	each	DET
ape-41637	116	10	company	company	NOUN
ape-41637	116	11	operating	operate	VERB
ape-41637	116	12	in	in	ADP
ape-41637	116	13	nigeria	nigeria	PROPN
ape-41637	116	14	,	,	PUNCT
ape-41637	116	15	must	must	AUX
ape-41637	116	16	for	for	ADP
ape-41637	116	17	the	the	DET
ape-41637	116	18	purposes	purpose	NOUN
ape-41637	116	19	of	of	ADP
ape-41637	116	20	payment	payment	NOUN
ape-41637	116	21	of	of	ADP
ape-41637	116	22	the	the	DET
ape-41637	116	23	company	company	NOUN
ape-41637	116	24	’s	’s	PART
ape-41637	116	25	income	income	NOUN
ape-41637	116	26	tax	tax	NOUN
ape-41637	116	27	file	file	VERB
ape-41637	116	28	its	its	PRON
ape-41637	116	29	return	return	NOUN
ape-41637	116	30	,	,	PUNCT
ape-41637	116	31	which	which	PRON
ape-41637	116	32	should	should	AUX
ape-41637	116	33	cover	cover	VERB
ape-41637	116	34	all	all	DET
ape-41637	116	35	the	the	DET
ape-41637	116	36	transactions	transaction	NOUN
ape-41637	116	37	carried	carry	VERB
ape-41637	116	38	out	out	ADP
ape-41637	116	39	by	by	ADP
ape-41637	116	40	the	the	DET
ape-41637	116	41	company	company	NOUN
ape-41637	116	42	during	during	ADP
ape-41637	116	43	the	the	DET
ape-41637	116	44	year	year	NOUN
ape-41637	116	45	of	of	ADP
ape-41637	116	46	assessment	assessment	NOUN
ape-41637	116	47	.	.	PUNCT
ape-41637	117	1	the	the	DET
ape-41637	117	2	said	say	VERB
ape-41637	117	3	return	return	NOUN
ape-41637	117	4	ought	ought	AUX
ape-41637	117	5	to	to	PART
ape-41637	117	6	compute	compute	VERB
ape-41637	117	7	the	the	DET
ape-41637	117	8	amount	amount	NOUN
ape-41637	117	9	of	of	ADP
ape-41637	117	10	tax	tax	NOUN
ape-41637	117	11	payable	payable	ADJ
ape-41637	117	12	by	by	ADP
ape-41637	117	13	the	the	DET
ape-41637	117	14	company	company	NOUN
ape-41637	117	15	from	from	ADP
ape-41637	117	16	its	its	PRON
ape-41637	117	17	profits	profit	NOUN
ape-41637	117	18	and	and	CCONJ
ape-41637	117	19	evidence	evidence	NOUN
ape-41637	117	20	of	of	ADP
ape-41637	117	21	compliance	compliance	NOUN
ape-41637	117	22	.	.	PUNCT
ape-41637	118	1	the	the	DET
ape-41637	118	2	currency	currency	NOUN
ape-41637	118	3	of	of	ADP
ape-41637	118	4	assessment	assessment	NOUN
ape-41637	118	5	:	:	PUNCT
ape-41637	118	6	this	this	PRON
ape-41637	118	7	makes	make	VERB
ape-41637	118	8	provision	provision	NOUN
ape-41637	118	9	for	for	ADP
ape-41637	118	10	the	the	DET
ape-41637	118	11	currency	currency	NOUN
ape-41637	118	12	of	of	ADP
ape-41637	118	13	assessment	assessment	NOUN
ape-41637	118	14	of	of	ADP
ape-41637	118	15	tax	tax	NOUN
ape-41637	118	16	payable	payable	ADJ
ape-41637	118	17	by	by	ADP
ape-41637	118	18	a	a	DET
ape-41637	118	19	company	company	NOUN
ape-41637	118	20	.	.	PUNCT
ape-41637	119	1	the	the	DET
ape-41637	119	2	act	act	NOUN
ape-41637	119	3	,	,	PUNCT
ape-41637	119	4	(	(	PUNCT
ape-41637	119	5	note	note	NOUN
ape-41637	119	6	58	58	NUM
ape-41637	119	7	)	)	PUNCT
ape-41637	119	8	reiterates	reiterate	VERB
ape-41637	119	9	that	that	SCONJ
ape-41637	119	10	notwithstanding	notwithstanding	ADP
ape-41637	119	11	anything	anything	PRON
ape-41637	119	12	to	to	ADP
ape-41637	119	13	the	the	DET
ape-41637	119	14	contrary	contrary	NOUN
ape-41637	119	15	in	in	ADP
ape-41637	119	16	any	any	DET
ape-41637	119	17	law	law	NOUN
ape-41637	119	18	,	,	PUNCT
ape-41637	119	19	an	an	DET
ape-41637	119	20	income	income	NOUN
ape-41637	119	21	tax	tax	NOUN
ape-41637	119	22	assessment	assessment	NOUN
ape-41637	119	23	under	under	ADP
ape-41637	119	24	sections	section	NOUN
ape-41637	119	25	52	52	NUM
ape-41637	119	26	,	,	PUNCT
ape-41637	119	27	53	53	NUM
ape-41637	119	28	or	or	CCONJ
ape-41637	119	29	55	55	NUM
ape-41637	119	30	of	of	ADP
ape-41637	119	31	this	this	DET
ape-41637	119	32	act	act	NOUN
ape-41637	119	33	shall	shall	AUX
ape-41637	119	34	be	be	AUX
ape-41637	119	35	made	make	VERB
ape-41637	119	36	in	in	ADP
ape-41637	119	37	the	the	DET
ape-41637	119	38	currency	currency	NOUN
ape-41637	119	39	in	in	ADP
ape-41637	119	40	which	which	PRON
ape-41637	119	41	the	the	DET
ape-41637	119	42	transaction	transaction	NOUN
ape-41637	119	43	giving	give	VERB
ape-41637	119	44	rise	rise	NOUN
ape-41637	119	45	to	to	ADP
ape-41637	119	46	the	the	DET
ape-41637	119	47	assessment	assessment	NOUN
ape-41637	119	48	was	be	AUX
ape-41637	119	49	effected	effect	VERB
ape-41637	119	50	.	.	PUNCT
ape-41637	120	1	(	(	PUNCT
ape-41637	120	2	note	note	VERB
ape-41637	120	3	59	59	NUM
ape-41637	120	4	)	)	PUNCT
ape-41637	120	5	the	the	DET
ape-41637	120	6	implication	implication	NOUN
ape-41637	120	7	is	be	AUX
ape-41637	120	8	that	that	DET
ape-41637	120	9	company	company	NOUN
ape-41637	120	10	’s	’s	PART
ape-41637	120	11	income	income	NOUN
ape-41637	120	12	tax	tax	NOUN
ape-41637	120	13	assessment	assessment	NOUN
ape-41637	120	14	from	from	ADP
ape-41637	120	15	where	where	SCONJ
ape-41637	120	16	the	the	DET
ape-41637	120	17	amount	amount	NOUN
ape-41637	120	18	payable	payable	ADJ
ape-41637	120	19	by	by	ADP
ape-41637	120	20	the	the	DET
ape-41637	120	21	percentage	percentage	NOUN
ape-41637	120	22	stipulated	stipulate	VERB
ape-41637	120	23	by	by	ADP
ape-41637	120	24	law	law	NOUN
ape-41637	120	25	is	be	AUX
ape-41637	120	26	determined	determine	VERB
ape-41637	120	27	must	must	AUX
ape-41637	120	28	be	be	AUX
ape-41637	120	29	calculated	calculate	VERB
ape-41637	120	30	in	in	ADP
ape-41637	120	31	the	the	DET
ape-41637	120	32	currency	currency	NOUN
ape-41637	120	33	used	use	VERB
ape-41637	120	34	for	for	ADP
ape-41637	120	35	the	the	DET
ape-41637	120	36	transaction	transaction	NOUN
ape-41637	120	37	giving	give	VERB
ape-41637	120	38	rise	rise	NOUN
ape-41637	120	39	to	to	ADP
ape-41637	120	40	the	the	DET
ape-41637	120	41	income	income	NOUN
ape-41637	120	42	tax	tax	NOUN
ape-41637	120	43	.	.	PUNCT
ape-41637	121	1	the	the	DET
ape-41637	121	2	minimum	minimum	ADJ
ape-41637	121	3	tax	tax	NOUN
ape-41637	121	4	:	:	PUNCT
ape-41637	121	5	this	this	PRON
ape-41637	121	6	is	be	AUX
ape-41637	121	7	tax	tax	NOUN
ape-41637	121	8	payable	payable	ADJ
ape-41637	121	9	and	and	CCONJ
ape-41637	121	10	calculated	calculate	VERB
ape-41637	121	11	as	as	ADP
ape-41637	121	12	0.5	0.5	NUM
ape-41637	121	13	percent	percent	NOUN
ape-41637	121	14	of	of	ADP
ape-41637	121	15	the	the	DET
ape-41637	121	16	gross	gross	ADJ
ape-41637	121	17	turnover	turnover	NOUN
ape-41637	121	18	less	less	ADV
ape-41637	121	19	franked	franked	ADJ
ape-41637	121	20	investment	investment	NOUN
ape-41637	121	21	income	income	NOUN
ape-41637	121	22	.	.	PUNCT
ape-41637	122	1	statutorily	statutorily	ADV
ape-41637	122	2	,	,	PUNCT
ape-41637	122	3	minimum	minimum	ADJ
ape-41637	122	4	tax	tax	NOUN
ape-41637	122	5	is	be	AUX
ape-41637	122	6	provided	provide	VERB
ape-41637	122	7	under	under	ADP
ape-41637	122	8	the	the	DET
ape-41637	122	9	act	act	NOUN
ape-41637	122	10	(	(	PUNCT
ape-41637	122	11	note	note	NOUN
ape-41637	122	12	60	60	NUM
ape-41637	122	13	)	)	PUNCT
ape-41637	122	14	to	to	ADP
ape-41637	122	15	wit	wit	NOUN
ape-41637	122	16	,	,	PUNCT
ape-41637	122	17	notwithstanding	notwithstanding	ADP
ape-41637	122	18	any	any	DET
ape-41637	122	19	other	other	ADJ
ape-41637	122	20	provisions	provision	NOUN
ape-41637	122	21	in	in	ADP
ape-41637	122	22	this	this	DET
ape-41637	122	23	act	act	NOUN
ape-41637	122	24	where	where	SCONJ
ape-41637	122	25	any	any	DET
ape-41637	122	26	year	year	NOUN
ape-41637	122	27	assessment	assessment	NOUN
ape-41637	122	28	,	,	PUNCT
ape-41637	122	29	the	the	DET
ape-41637	122	30	ascertainment	ascertainment	NOUN
ape-41637	122	31	of	of	ADP
ape-41637	122	32	total	total	ADJ
ape-41637	122	33	assessable	assessable	ADJ
ape-41637	122	34	profits	profit	NOUN
ape-41637	122	35	from	from	ADP
ape-41637	122	36	all	all	DET
ape-41637	122	37	sources	source	NOUN
ape-41637	122	38	of	of	ADP
ape-41637	122	39	a	a	DET
ape-41637	122	40	company	company	NOUN
ape-41637	122	41	results	result	VERB
ape-41637	122	42	in	in	ADP
ape-41637	122	43	a	a	DET
ape-41637	122	44	loss	loss	NOUN
ape-41637	122	45	or	or	CCONJ
ape-41637	122	46	where	where	SCONJ
ape-41637	122	47	a	a	DET
ape-41637	122	48	company	company	NOUN
ape-41637	122	49	’s	’s	PART
ape-41637	122	50	ascertained	ascertain	VERB
ape-41637	122	51	total	total	ADJ
ape-41637	122	52	profits	profit	NOUN
ape-41637	122	53	results	result	NOUN
ape-41637	122	54	in	in	ADP
ape-41637	122	55	no	no	DET
ape-41637	122	56	tax	tax	NOUN
ape-41637	122	57	payable	payable	ADJ
ape-41637	122	58	or	or	CCONJ
ape-41637	122	59	tax	tax	NOUN
ape-41637	122	60	payable	payable	NOUN
ape-41637	122	61	which	which	PRON
ape-41637	122	62	is	be	AUX
ape-41637	122	63	less	less	ADJ
ape-41637	122	64	minimum	minimum	ADJ
ape-41637	122	65	tax	tax	NOUN
ape-41637	122	66	,	,	PUNCT
ape-41637	122	67	there	there	PRON
ape-41637	122	68	shall	shall	AUX
ape-41637	122	69	be	be	AUX
ape-41637	122	70	levied	levy	VERB
ape-41637	122	71	and	and	CCONJ
ape-41637	122	72	paid	pay	VERB
ape-41637	122	73	by	by	ADP
ape-41637	122	74	the	the	DET
ape-41637	122	75	company	company	NOUN
ape-41637	122	76	the	the	DET
ape-41637	122	77	minimum	minimum	ADJ
ape-41637	122	78	tax	tax	NOUN
ape-41637	122	79	as	as	SCONJ
ape-41637	122	80	prescribed	prescribe	VERB
ape-41637	122	81	by	by	ADP
ape-41637	122	82	subsection	subsection	NOUN
ape-41637	122	83	2	2	NUM
ape-41637	122	84	of	of	ADP
ape-41637	122	85	this	this	DET
ape-41637	122	86	section	section	NOUN
ape-41637	122	87	.	.	PUNCT
ape-41637	123	1	(	(	PUNCT
ape-41637	123	2	note	note	NOUN
ape-41637	123	3	61	61	NUM
ape-41637	123	4	)	)	PUNCT
ape-41637	123	5	“	"	PUNCT
ape-41637	123	6	the	the	DET
ape-41637	123	7	foregoing	foregoing	NOUN
ape-41637	123	8	implies	imply	VERB
ape-41637	123	9	that	that	SCONJ
ape-41637	123	10	where	where	SCONJ
ape-41637	123	11	at	at	ADP
ape-41637	123	12	the	the	DET
ape-41637	123	13	end	end	NOUN
ape-41637	123	14	of	of	ADP
ape-41637	123	15	a	a	DET
ape-41637	123	16	financial	financial	ADJ
ape-41637	123	17	year	year	NOUN
ape-41637	123	18	the	the	DET
ape-41637	123	19	company	company	NOUN
ape-41637	123	20	is	be	AUX
ape-41637	123	21	assessed	assess	VERB
ape-41637	123	22	and	and	CCONJ
ape-41637	123	23	it	it	PRON
ape-41637	123	24	is	be	AUX
ape-41637	123	25	ascertained	ascertain	VERB
ape-41637	123	26	that	that	SCONJ
ape-41637	123	27	instead	instead	ADV
ape-41637	123	28	of	of	ADP
ape-41637	123	29	profits	profit	NOUN
ape-41637	123	30	,	,	PUNCT
ape-41637	123	31	it	it	PRON
ape-41637	123	32	rather	rather	ADV
ape-41637	123	33	ran	run	VERB
ape-41637	123	34	into	into	ADP
ape-41637	123	35	losses	loss	NOUN
ape-41637	123	36	,	,	PUNCT
ape-41637	123	37	the	the	DET
ape-41637	123	38	company	company	NOUN
ape-41637	123	39	under	under	ADP
ape-41637	123	40	the	the	DET
ape-41637	123	41	companies	company	NOUN
ape-41637	123	42	income	income	NOUN
ape-41637	123	43	tax	tax	PROPN
ape-41637	123	44	act	act	NOUN
ape-41637	123	45	is	be	AUX
ape-41637	123	46	not	not	PART
ape-41637	123	47	exempted	exempt	VERB
ape-41637	123	48	from	from	ADP
ape-41637	123	49	its	its	PRON
ape-41637	123	50	tax	tax	NOUN
ape-41637	123	51	obligation	obligation	NOUN
ape-41637	123	52	.	.	PUNCT
ape-41637	124	1	it	it	PRON
ape-41637	124	2	shall	shall	AUX
ape-41637	124	3	rather	rather	ADV
ape-41637	124	4	be	be	AUX
ape-41637	124	5	obliged	oblige	VERB
ape-41637	124	6	to	to	PART
ape-41637	124	7	pay	pay	VERB
ape-41637	124	8	the	the	DET
ape-41637	124	9	minimum	minimum	ADJ
ape-41637	124	10	tax	tax	NOUN
ape-41637	124	11	prescribed	prescribe	VERB
ape-41637	124	12	under	under	ADP
ape-41637	124	13	the	the	DET
ape-41637	124	14	companies	company	NOUN
ape-41637	124	15	income	income	PROPN
ape-41637	124	16	act	act	PROPN
ape-41637	124	17	.	.	PUNCT
ape-41637	125	1	6	6	X
ape-41637	125	2	.	.	X
ape-41637	125	3	taxable	taxable	ADJ
ape-41637	125	4	companies	company	NOUN
ape-41637	125	5	and	and	CCONJ
ape-41637	125	6	profits	profit	NOUN
ape-41637	125	7	it	it	PRON
ape-41637	125	8	is	be	AUX
ape-41637	125	9	important	important	ADJ
ape-41637	125	10	to	to	ADP
ape-41637	125	11	emphases	emphasis	NOUN
ape-41637	125	12	that	that	SCONJ
ape-41637	125	13	taxes	taxis	NOUN
ape-41637	125	14	are	be	AUX
ape-41637	125	15	charged	charge	VERB
ape-41637	125	16	on	on	ADP
ape-41637	125	17	nigeria	nigeria	PROPN
ape-41637	125	18	companies	company	NOUN
ape-41637	125	19	,	,	PUNCT
ape-41637	125	20	that	that	ADV
ape-41637	125	21	is	is	ADV
ape-41637	125	22	,	,	PUNCT
ape-41637	125	23	companies	company	NOUN
ape-41637	125	24	incorporated	incorporate	VERB
ape-41637	125	25	in	in	ADP
ape-41637	125	26	nigeria	nigeria	PROPN
ape-41637	125	27	under	under	ADP
ape-41637	125	28	companies	company	NOUN
ape-41637	125	29	and	and	CCONJ
ape-41637	125	30	allied	ally	VERB
ape-41637	125	31	matters	matter	NOUN
ape-41637	125	32	act	act	PROPN
ape-41637	125	33	,	,	PUNCT
ape-41637	125	34	2020	2020	NUM
ape-41637	125	35	.	.	PUNCT
ape-41637	126	1	foreign	foreign	ADJ
ape-41637	126	2	companies	company	NOUN
ape-41637	126	3	doing	do	VERB
ape-41637	126	4	business	business	NOUN
ape-41637	126	5	in	in	ADP
ape-41637	126	6	nigeria	nigeria	PROPN
ape-41637	126	7	and	and	CCONJ
ape-41637	126	8	earning	earn	VERB
ape-41637	126	9	profits	profit	NOUN
ape-41637	126	10	or	or	CCONJ
ape-41637	126	11	nigerian	nigerian	ADJ
ape-41637	126	12	companies	company	NOUN
ape-41637	126	13	carrying	carry	VERB
ape-41637	126	14	out	out	ADP
ape-41637	126	15	business	business	NOUN
ape-41637	126	16	outside	outside	ADP
ape-41637	126	17	the	the	DET
ape-41637	126	18	territory	territory	NOUN
ape-41637	126	19	of	of	ADP
ape-41637	126	20	nigeria	nigeria	PROPN
ape-41637	126	21	,	,	PUNCT
ape-41637	126	22	though	though	SCONJ
ape-41637	126	23	resident	resident	NOUN
ape-41637	126	24	within	within	ADP
ape-41637	126	25	the	the	DET
ape-41637	126	26	nigerian	nigerian	ADJ
ape-41637	126	27	territory	territory	NOUN
ape-41637	126	28	.	.	PUNCT
ape-41637	127	1	any	any	PRON
ape-41637	127	2	of	of	ADP
ape-41637	127	3	such	such	ADJ
ape-41637	127	4	companies	company	NOUN
ape-41637	127	5	is	be	AUX
ape-41637	127	6	under	under	ADP
ape-41637	127	7	legal	legal	ADJ
ape-41637	127	8	obligation	obligation	NOUN
ape-41637	127	9	to	to	PART
ape-41637	127	10	file	file	VERB
ape-41637	127	11	returns	return	NOUN
ape-41637	127	12	as	as	ADP
ape-41637	127	13	and	and	CCONJ
ape-41637	127	14	when	when	SCONJ
ape-41637	127	15	due	due	ADJ
ape-41637	127	16	and	and	CCONJ
ape-41637	127	17	to	to	PART
ape-41637	127	18	discharge	discharge	VERB
ape-41637	127	19	their	their	PRON
ape-41637	127	20	legal	legal	ADJ
ape-41637	127	21	duty	duty	NOUN
ape-41637	127	22	of	of	ADP
ape-41637	127	23	tax	tax	NOUN
ape-41637	127	24	ascertainment	ascertainment	NOUN
ape-41637	127	25	,	,	PUNCT
ape-41637	127	26	computation	computation	NOUN
ape-41637	127	27	and	and	CCONJ
ape-41637	127	28	payment	payment	NOUN
ape-41637	127	29	.	.	PUNCT
ape-41637	128	1	statutorily	statutorily	ADV
ape-41637	128	2	,	,	PUNCT
ape-41637	128	3	the	the	DET
ape-41637	128	4	profits	profit	NOUN
ape-41637	128	5	of	of	ADP
ape-41637	128	6	the	the	DET
ape-41637	128	7	nigerian	nigerian	ADJ
ape-41637	128	8	company	company	NOUN
ape-41637	128	9	shall	shall	AUX
ape-41637	128	10	be	be	AUX
ape-41637	128	11	deemed	deem	VERB
ape-41637	128	12	to	to	PART
ape-41637	128	13	accrue	accrue	VERB
ape-41637	128	14	in	in	ADP
ape-41637	128	15	nigeria	nigeria	PROPN
ape-41637	128	16	wherever	wherever	SCONJ
ape-41637	128	17	they	they	PRON
ape-41637	128	18	have	have	AUX
ape-41637	128	19	arisen	arise	VERB
ape-41637	128	20	and	and	CCONJ
ape-41637	128	21	whether	whether	SCONJ
ape-41637	128	22	or	or	CCONJ
ape-41637	128	23	not	not	PART
ape-41637	128	24	they	they	PRON
ape-41637	128	25	have	have	AUX
ape-41637	128	26	been	be	AUX
ape-41637	128	27	brought	bring	VERB
ape-41637	128	28	into	into	ADP
ape-41637	128	29	or	or	CCONJ
ape-41637	128	30	received	receive	VERB
ape-41637	128	31	in	in	ADP
ape-41637	128	32	nigeria	nigeria	PROPN
ape-41637	128	33	.	.	PUNCT
ape-41637	129	1	(	(	PUNCT
ape-41637	129	2	note	note	VERB
ape-41637	129	3	62	62	NUM
ape-41637	129	4	)	)	PUNCT
ape-41637	129	5	the	the	DET
ape-41637	129	6	profits	profit	NOUN
ape-41637	129	7	of	of	ADP
ape-41637	129	8	a	a	DET
ape-41637	129	9	company	company	NOUN
ape-41637	129	10	other	other	ADJ
ape-41637	129	11	than	than	ADP
ape-41637	129	12	a	a	DET
ape-41637	129	13	nigerian	nigerian	ADJ
ape-41637	129	14	company	company	NOUN
ape-41637	129	15	from	from	ADP
ape-41637	129	16	any	any	DET
ape-41637	129	17	trade	trade	NOUN
ape-41637	129	18	or	or	CCONJ
ape-41637	129	19	business	business	NOUN
ape-41637	129	20	shall	shall	AUX
ape-41637	129	21	be	be	AUX
ape-41637	129	22	deemed	deem	VERB
ape-41637	129	23	to	to	PART
ape-41637	129	24	be	be	AUX
ape-41637	129	25	derived	derive	VERB
ape-41637	129	26	from	from	ADP
ape-41637	129	27	nigerian	nigerian	PROPN
ape-41637	129	28	,	,	PUNCT
ape-41637	129	29	if	if	SCONJ
ape-41637	129	30	that	that	DET
ape-41637	129	31	company	company	NOUN
ape-41637	129	32	has	have	AUX
ape-41637	129	33	fixed	fix	VERB
ape-41637	129	34	base	base	NOUN
ape-41637	129	35	in	in	ADP
ape-41637	129	36	nigeria	nigeria	PROPN
ape-41637	129	37	to	to	ADP
ape-41637	129	38	the	the	DET
ape-41637	129	39	extent	extent	NOUN
ape-41637	129	40	that	that	SCONJ
ape-41637	129	41	the	the	DET
ape-41637	129	42	profit	profit	NOUN
ape-41637	129	43	is	be	AUX
ape-41637	129	44	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	129	45	advances	advance	NOUN
ape-41637	129	46	in	in	ADP
ape-41637	129	47	politics	politic	NOUN
ape-41637	129	48	and	and	CCONJ
ape-41637	129	49	economics	economic	NOUN
ape-41637	129	50	vol	vol	NOUN
ape-41637	129	51	.	.	PUNCT
ape-41637	130	1	7	7	NUM
ape-41637	130	2	,	,	PUNCT
ape-41637	130	3	no	no	INTJ
ape-41637	130	4	.	.	NOUN
ape-41637	130	5	3	3	NUM
ape-41637	130	6	,	,	PUNCT
ape-41637	130	7	2024	2024	NUM
ape-41637	130	8	published	publish	VERB
ape-41637	130	9	by	by	ADP
ape-41637	130	10	scholink	scholink	PROPN
ape-41637	130	11	inc	inc	PROPN
ape-41637	130	12	.	.	PROPN
ape-41637	130	13	30	30	NUM
ape-41637	130	14	attributable	attributable	ADJ
ape-41637	130	15	to	to	ADP
ape-41637	130	16	the	the	DET
ape-41637	130	17	fixed	fix	VERB
ape-41637	130	18	based	base	VERB
ape-41637	130	19	.	.	PUNCT
ape-41637	131	1	(	(	PUNCT
ape-41637	131	2	note	note	NOUN
ape-41637	131	3	63	63	NUM
ape-41637	131	4	)	)	PUNCT
ape-41637	131	5	for	for	ADP
ape-41637	131	6	the	the	DET
ape-41637	131	7	purpose	purpose	NOUN
ape-41637	131	8	of	of	ADP
ape-41637	131	9	subsection	subsection	NOUN
ape-41637	131	10	(	(	PUNCT
ape-41637	131	11	2)(a	2)(a	NUM
ape-41637	131	12	)	)	PUNCT
ape-41637	131	13	of	of	ADP
ape-41637	131	14	this	this	DET
ape-41637	131	15	section	section	NOUN
ape-41637	131	16	a	a	DET
ape-41637	131	17	fixed	fix	VERB
ape-41637	131	18	base	base	NOUN
ape-41637	131	19	shall	shall	AUX
ape-41637	131	20	not	not	PART
ape-41637	131	21	include	include	VERB
ape-41637	131	22	facilities	facility	NOUN
ape-41637	131	23	used	use	VERB
ape-41637	131	24	solely	solely	ADV
ape-41637	131	25	for	for	ADP
ape-41637	131	26	the	the	DET
ape-41637	131	27	storage	storage	NOUN
ape-41637	131	28	or	or	CCONJ
ape-41637	131	29	display	display	NOUN
ape-41637	131	30	of	of	ADP
ape-41637	131	31	goods	good	NOUN
ape-41637	131	32	or	or	CCONJ
ape-41637	131	33	merchandise	merchandise	NOUN
ape-41637	131	34	or	or	CCONJ
ape-41637	131	35	collection	collection	NOUN
ape-41637	131	36	of	of	ADP
ape-41637	131	37	information	information	NOUN
ape-41637	131	38	.	.	PUNCT
ape-41637	132	1	(	(	PUNCT
ape-41637	132	2	bote	bote	VERB
ape-41637	132	3	64	64	NUM
ape-41637	132	4	)	)	PUNCT
ape-41637	132	5	no	no	ADV
ape-41637	132	6	doubt	doubt	ADV
ape-41637	132	7	,	,	PUNCT
ape-41637	132	8	shipping	shipping	NOUN
ape-41637	132	9	and	and	CCONJ
ape-41637	132	10	air	air	NOUN
ape-41637	132	11	transportation	transportation	NOUN
ape-41637	132	12	companies	company	NOUN
ape-41637	132	13	whether	whether	SCONJ
ape-41637	132	14	or	or	CCONJ
ape-41637	132	15	not	not	PART
ape-41637	132	16	incorporated	incorporate	VERB
ape-41637	132	17	in	in	ADP
ape-41637	132	18	nigeria	nigeria	PROPN
ape-41637	132	19	,	,	PUNCT
ape-41637	132	20	provided	provide	VERB
ape-41637	132	21	that	that	SCONJ
ape-41637	132	22	its	its	PRON
ape-41637	132	23	profits	profit	NOUN
ape-41637	132	24	or	or	CCONJ
ape-41637	132	25	loss	loss	NOUN
ape-41637	132	26	are	be	AUX
ape-41637	132	27	deemed	deem	VERB
ape-41637	132	28	to	to	PART
ape-41637	132	29	be	be	AUX
ape-41637	132	30	derived	derive	VERB
ape-41637	132	31	from	from	ADP
ape-41637	132	32	nigeria	nigeria	PROPN
ape-41637	132	33	are	be	AUX
ape-41637	132	34	under	under	ADP
ape-41637	132	35	obligation	obligation	NOUN
ape-41637	132	36	to	to	PART
ape-41637	132	37	pay	pay	VERB
ape-41637	132	38	companies	company	NOUN
ape-41637	132	39	income	income	NOUN
ape-41637	132	40	tax	tax	NOUN
ape-41637	132	41	.	.	PUNCT
ape-41637	133	1	(	(	PUNCT
ape-41637	133	2	note	note	NOUN
ape-41637	133	3	65	65	NUM
ape-41637	133	4	)	)	PUNCT
ape-41637	133	5	insurance	insurance	NOUN
ape-41637	133	6	companies	company	NOUN
ape-41637	133	7	whether	whether	SCONJ
ape-41637	133	8	proprietary	proprietary	ADJ
ape-41637	133	9	or	or	CCONJ
ape-41637	133	10	mutual	mutual	ADJ
ape-41637	133	11	other	other	ADJ
ape-41637	133	12	than	than	ADP
ape-41637	133	13	a	a	DET
ape-41637	133	14	life	life	NOUN
ape-41637	133	15	insurance	insurance	NOUN
ape-41637	133	16	company	company	NOUN
ape-41637	133	17	are	be	AUX
ape-41637	133	18	under	under	ADP
ape-41637	133	19	the	the	DET
ape-41637	133	20	obligation	obligation	NOUN
ape-41637	133	21	of	of	ADP
ape-41637	133	22	cit	cit	ADJ
ape-41637	133	23	payment	payment	NOUN
ape-41637	133	24	.	.	PUNCT
ape-41637	134	1	it	it	PRON
ape-41637	134	2	does	do	AUX
ape-41637	134	3	not	not	PART
ape-41637	134	4	matter	matter	VERB
ape-41637	134	5	whither	whither	NOUN
ape-41637	134	6	its	its	PRON
ape-41637	134	7	profits	profit	NOUN
ape-41637	134	8	or	or	CCONJ
ape-41637	134	9	part	part	NOUN
ape-41637	134	10	of	of	ADP
ape-41637	134	11	it	it	PRON
ape-41637	134	12	are	be	AUX
ape-41637	134	13	made	make	VERB
ape-41637	134	14	from	from	ADP
ape-41637	134	15	nigeria	nigeria	PROPN
ape-41637	134	16	or	or	CCONJ
ape-41637	134	17	outside	outside	ADP
ape-41637	134	18	nigeria	nigeria	PROPN
ape-41637	134	19	…	…	PUNCT
ape-41637	134	20	.	.	PUNCT
ape-41637	135	1	(	(	PUNCT
ape-41637	135	2	note	note	NOUN
ape-41637	135	3	66	66	NUM
ape-41637	135	4	)	)	PUNCT
ape-41637	135	5	it	it	PRON
ape-41637	135	6	must	must	AUX
ape-41637	135	7	be	be	AUX
ape-41637	135	8	observed	observe	VERB
ape-41637	135	9	that	that	SCONJ
ape-41637	135	10	where	where	SCONJ
ape-41637	135	11	a	a	DET
ape-41637	135	12	nigerian	nigerian	ADJ
ape-41637	135	13	based	base	VERB
ape-41637	135	14	insurance	insurance	NOUN
ape-41637	135	15	company	company	NOUN
ape-41637	135	16	from	from	ADP
ape-41637	135	17	the	the	DET
ape-41637	135	18	foregoing	forego	VERB
ape-41637	135	19	reinsures	reinsure	NOUN
ape-41637	135	20	with	with	ADP
ape-41637	135	21	a	a	DET
ape-41637	135	22	foreign	foreign	ADJ
ape-41637	135	23	insurance	insurance	NOUN
ape-41637	135	24	company	company	NOUN
ape-41637	135	25	the	the	DET
ape-41637	135	26	two	two	NUM
ape-41637	135	27	companies	company	NOUN
ape-41637	135	28	are	be	AUX
ape-41637	135	29	under	under	ADP
ape-41637	135	30	tax	tax	NOUN
ape-41637	135	31	obligation	obligation	NOUN
ape-41637	135	32	in	in	ADP
ape-41637	135	33	nigeria	nigeria	PROPN
ape-41637	135	34	,	,	PUNCT
ape-41637	135	35	because	because	SCONJ
ape-41637	135	36	the	the	DET
ape-41637	135	37	foreign	foreign	ADJ
ape-41637	135	38	based	base	VERB
ape-41637	135	39	insurance	insurance	NOUN
ape-41637	135	40	company	company	NOUN
ape-41637	135	41	is	be	AUX
ape-41637	135	42	making	make	VERB
ape-41637	135	43	profit	profit	NOUN
ape-41637	135	44	out	out	ADP
ape-41637	135	45	of	of	ADP
ape-41637	135	46	the	the	DET
ape-41637	135	47	reinsurance	reinsurance	NOUN
ape-41637	135	48	.	.	PUNCT
ape-41637	136	1	statutorily	statutorily	ADV
ape-41637	136	2	,	,	PUNCT
ape-41637	136	3	taxes	taxis	NOUN
ape-41637	136	4	are	be	AUX
ape-41637	136	5	charged	charge	VERB
ape-41637	136	6	on	on	ADP
ape-41637	136	7	rent	rent	NOUN
ape-41637	136	8	,	,	PUNCT
ape-41637	136	9	premium	premium	NOUN
ape-41637	136	10	,	,	PUNCT
ape-41637	136	11	dividends	dividend	NOUN
ape-41637	136	12	,	,	PUNCT
ape-41637	136	13	interest	interest	NOUN
ape-41637	136	14	,	,	PUNCT
ape-41637	136	15	royalties	royalty	NOUN
ape-41637	136	16	or	or	CCONJ
ape-41637	136	17	any	any	DET
ape-41637	136	18	other	other	ADJ
ape-41637	136	19	source	source	NOUN
ape-41637	136	20	of	of	ADP
ape-41637	136	21	annual	annual	ADJ
ape-41637	136	22	profits	profit	NOUN
ape-41637	136	23	or	or	CCONJ
ape-41637	136	24	gains	gain	NOUN
ape-41637	136	25	or	or	CCONJ
ape-41637	136	26	from	from	ADP
ape-41637	136	27	acquisition	acquisition	NOUN
ape-41637	136	28	and	and	CCONJ
ape-41637	136	29	disposal	disposal	NOUN
ape-41637	136	30	of	of	ADP
ape-41637	136	31	short	short	ADJ
ape-41637	136	32	term	term	NOUN
ape-41637	136	33	money	money	NOUN
ape-41637	136	34	instruments	instrument	NOUN
ape-41637	136	35	like	like	ADP
ape-41637	136	36	federal	federal	ADJ
ape-41637	136	37	government	government	NOUN
ape-41637	136	38	securities	security	NOUN
ape-41637	136	39	,	,	PUNCT
ape-41637	136	40	treasury	treasury	PROPN
ape-41637	136	41	bills	bill	NOUN
ape-41637	136	42	as	as	SCONJ
ape-41637	136	43	the	the	DET
ape-41637	136	44	case	case	NOUN
ape-41637	136	45	may	may	AUX
ape-41637	136	46	be	be	AUX
ape-41637	136	47	.	.	PUNCT
ape-41637	137	1	(	(	PUNCT
ape-41637	137	2	note	note	NOUN
ape-41637	137	3	67	67	NUM
ape-41637	137	4	)	)	PUNCT
ape-41637	137	5	in	in	ADP
ape-41637	137	6	computation	computation	NOUN
ape-41637	137	7	of	of	ADP
ape-41637	137	8	tax	tax	NOUN
ape-41637	137	9	after	after	ADP
ape-41637	137	10	arriving	arrive	VERB
ape-41637	137	11	at	at	ADP
ape-41637	137	12	the	the	DET
ape-41637	137	13	adjusted	adjust	VERB
ape-41637	137	14	profits	profit	NOUN
ape-41637	137	15	,	,	PUNCT
ape-41637	137	16	there	there	PRON
ape-41637	137	17	is	be	VERB
ape-41637	137	18	need	need	NOUN
ape-41637	137	19	to	to	PART
ape-41637	137	20	compute	compute	VERB
ape-41637	137	21	the	the	DET
ape-41637	137	22	taxable	taxable	ADJ
ape-41637	137	23	profit	profit	NOUN
ape-41637	137	24	.	.	PUNCT
ape-41637	138	1	in	in	ADP
ape-41637	138	2	doing	do	VERB
ape-41637	138	3	this	this	PRON
ape-41637	138	4	effectively	effectively	ADV
ape-41637	138	5	,	,	PUNCT
ape-41637	138	6	the	the	DET
ape-41637	138	7	capital	capital	NOUN
ape-41637	138	8	and	and	CCONJ
ape-41637	138	9	losses	loss	NOUN
ape-41637	138	10	are	be	AUX
ape-41637	138	11	to	to	PART
ape-41637	138	12	be	be	AUX
ape-41637	138	13	subtracted	subtract	VERB
ape-41637	138	14	,	,	PUNCT
ape-41637	138	15	leaving	leave	VERB
ape-41637	138	16	the	the	DET
ape-41637	138	17	value	value	NOUN
ape-41637	138	18	derived	derive	VERB
ape-41637	138	19	as	as	ADP
ape-41637	138	20	the	the	DET
ape-41637	138	21	taxable	taxable	ADJ
ape-41637	138	22	profit	profit	NOUN
ape-41637	138	23	.	.	PUNCT
ape-41637	139	1	having	having	AUX
ape-41637	139	2	arrived	arrive	VERB
ape-41637	139	3	at	at	ADP
ape-41637	139	4	that	that	PRON
ape-41637	139	5	,	,	PUNCT
ape-41637	139	6	the	the	DET
ape-41637	139	7	relevant	relevant	ADJ
ape-41637	139	8	tax	tax	NOUN
ape-41637	139	9	rate	rate	NOUN
ape-41637	139	10	provided	provide	VERB
ape-41637	139	11	for	for	ADP
ape-41637	139	12	under	under	ADP
ape-41637	139	13	section	section	NOUN
ape-41637	139	14	40	40	NUM
ape-41637	139	15	of	of	ADP
ape-41637	139	16	the	the	DET
ape-41637	139	17	act	act	NOUN
ape-41637	139	18	(	(	PUNCT
ape-41637	139	19	note	note	NOUN
ape-41637	139	20	68	68	NUM
ape-41637	139	21	)	)	PUNCT
ape-41637	139	22	can	can	AUX
ape-41637	139	23	be	be	AUX
ape-41637	139	24	applied	apply	VERB
ape-41637	139	25	.	.	PUNCT
ape-41637	140	1	7	7	X
ape-41637	140	2	.	.	X
ape-41637	140	3	enforcement	enforcement	NOUN
ape-41637	140	4	of	of	ADP
ape-41637	140	5	companies	company	NOUN
ape-41637	140	6	income	income	VERB
ape-41637	140	7	tax	tax	NOUN
ape-41637	140	8	in	in	ADP
ape-41637	140	9	nigeria	nigeria	PROPN
ape-41637	140	10	it	it	PRON
ape-41637	140	11	has	have	AUX
ape-41637	140	12	been	be	AUX
ape-41637	140	13	argued	argue	VERB
ape-41637	140	14	that	that	SCONJ
ape-41637	140	15	the	the	DET
ape-41637	140	16	facts	fact	NOUN
ape-41637	140	17	there	there	PRON
ape-41637	140	18	exist	exist	VERB
ape-41637	140	19	provisions	provision	NOUN
ape-41637	140	20	under	under	ADP
ape-41637	140	21	the	the	DET
ape-41637	140	22	companies	company	NOUN
ape-41637	140	23	income	income	NOUN
ape-41637	140	24	tax	tax	PROPN
ape-41637	140	25	act	act	NOUN
ape-41637	140	26	with	with	ADP
ape-41637	140	27	tax	tax	NOUN
ape-41637	140	28	imposition	imposition	NOUN
ape-41637	140	29	is	be	AUX
ape-41637	140	30	not	not	PART
ape-41637	140	31	sufficient	sufficient	ADJ
ape-41637	140	32	.	.	PUNCT
ape-41637	141	1	strict	strict	ADJ
ape-41637	141	2	enforcement	enforcement	NOUN
ape-41637	141	3	of	of	ADP
ape-41637	141	4	the	the	DET
ape-41637	141	5	regulation	regulation	NOUN
ape-41637	141	6	is	be	AUX
ape-41637	141	7	more	more	ADV
ape-41637	141	8	pivotal	pivotal	ADJ
ape-41637	141	9	.	.	PUNCT
ape-41637	142	1	(	(	PUNCT
ape-41637	142	2	note	note	NOUN
ape-41637	142	3	69	69	NUM
ape-41637	142	4	)	)	PUNCT
ape-41637	142	5	the	the	DET
ape-41637	142	6	federal	federal	ADJ
ape-41637	142	7	inland	inland	PROPN
ape-41637	142	8	revenue	revenue	NOUN
ape-41637	142	9	service	service	NOUN
ape-41637	142	10	reveals	reveal	VERB
ape-41637	142	11	that	that	SCONJ
ape-41637	142	12	about	about	ADV
ape-41637	142	13	30	30	NUM
ape-41637	142	14	percent	percent	NOUN
ape-41637	142	15	of	of	ADP
ape-41637	142	16	companies	company	NOUN
ape-41637	142	17	in	in	ADP
ape-41637	142	18	nigeria	nigeria	PROPN
ape-41637	142	19	are	be	AUX
ape-41637	142	20	involved	involve	VERB
ape-41637	142	21	in	in	ADP
ape-41637	142	22	tax	tax	NOUN
ape-41637	142	23	evasion	evasion	NOUN
ape-41637	142	24	and	and	CCONJ
ape-41637	142	25	also	also	ADV
ape-41637	142	26	25	25	NUM
ape-41637	142	27	percent	percent	NOUN
ape-41637	142	28	of	of	ADP
ape-41637	142	29	registered	register	VERB
ape-41637	142	30	companies	company	NOUN
ape-41637	142	31	in	in	ADP
ape-41637	142	32	the	the	DET
ape-41637	142	33	country	country	NOUN
ape-41637	142	34	are	be	AUX
ape-41637	142	35	not	not	PART
ape-41637	142	36	paying	pay	VERB
ape-41637	142	37	tax	tax	NOUN
ape-41637	142	38	.	.	PUNCT
ape-41637	143	1	(	(	PUNCT
ape-41637	143	2	note	note	NOUN
ape-41637	143	3	70	70	NUM
ape-41637	143	4	)	)	PUNCT
ape-41637	143	5	statutorily	statutorily	ADV
ape-41637	143	6	,	,	PUNCT
ape-41637	143	7	the	the	DET
ape-41637	143	8	taxation	taxation	NOUN
ape-41637	143	9	system	system	NOUN
ape-41637	143	10	established	establish	VERB
ape-41637	143	11	under	under	ADP
ape-41637	143	12	the	the	DET
ape-41637	143	13	act	act	NOUN
ape-41637	143	14	(	(	PUNCT
ape-41637	143	15	note	note	NOUN
ape-41637	143	16	71	71	NUM
ape-41637	143	17	)	)	PUNCT
ape-41637	143	18	is	be	AUX
ape-41637	143	19	achievable	achievable	ADJ
ape-41637	143	20	and	and	CCONJ
ape-41637	143	21	effective	effective	ADJ
ape-41637	143	22	,	,	PUNCT
ape-41637	143	23	but	but	CCONJ
ape-41637	143	24	for	for	ADP
ape-41637	143	25	some	some	DET
ape-41637	143	26	certain	certain	ADJ
ape-41637	143	27	inadequacies	inadequacy	NOUN
ape-41637	143	28	.	.	PUNCT
ape-41637	144	1	in	in	ADP
ape-41637	144	2	practice	practice	NOUN
ape-41637	144	3	the	the	DET
ape-41637	144	4	firs	fir	NOUN
ape-41637	144	5	has	have	AUX
ape-41637	144	6	had	have	VERB
ape-41637	144	7	to	to	PART
ape-41637	144	8	contend	contend	VERB
ape-41637	144	9	with	with	ADP
ape-41637	144	10	the	the	DET
ape-41637	144	11	nigerian	nigerian	ADJ
ape-41637	144	12	factors	factor	NOUN
ape-41637	144	13	of	of	ADP
ape-41637	144	14	enforcement	enforcement	NOUN
ape-41637	144	15	problems	problem	NOUN
ape-41637	144	16	,	,	PUNCT
ape-41637	144	17	computation	computation	NOUN
ape-41637	144	18	and	and	CCONJ
ape-41637	144	19	evasion	evasion	NOUN
ape-41637	144	20	.	.	PUNCT
ape-41637	145	1	(	(	PUNCT
ape-41637	145	2	note	note	NOUN
ape-41637	145	3	72	72	NUM
ape-41637	145	4	)	)	PUNCT
ape-41637	145	5	the	the	DET
ape-41637	145	6	act	act	NOUN
ape-41637	145	7	(	(	PUNCT
ape-41637	145	8	note	note	NOUN
ape-41637	145	9	73	73	NUM
ape-41637	145	10	)	)	PUNCT
ape-41637	145	11	in	in	ADP
ape-41637	145	12	its	its	PRON
ape-41637	145	13	provision	provision	NOUN
ape-41637	145	14	has	have	AUX
ape-41637	145	15	made	make	VERB
ape-41637	145	16	available	available	ADJ
ape-41637	145	17	to	to	ADP
ape-41637	145	18	the	the	DET
ape-41637	145	19	fbir	fbir	NOUN
ape-41637	145	20	,	,	PUNCT
ape-41637	145	21	a	a	DET
ape-41637	145	22	manageable	manageable	ADJ
ape-41637	145	23	system	system	NOUN
ape-41637	145	24	of	of	ADP
ape-41637	145	25	tax	tax	NOUN
ape-41637	145	26	collection	collection	NOUN
ape-41637	145	27	.	.	PUNCT
ape-41637	146	1	regrettably	regrettably	ADV
ape-41637	146	2	however	however	ADV
ape-41637	146	3	,	,	PUNCT
ape-41637	146	4	the	the	DET
ape-41637	146	5	typical	typical	PROPN
ape-41637	146	6	nigeria	nigeria	PROPN
ape-41637	146	7	taxpayer	taxpayer	PROPN
ape-41637	146	8	often	often	ADV
ape-41637	146	9	opts	opt	VERB
ape-41637	146	10	to	to	PART
ape-41637	146	11	negotiate	negotiate	VERB
ape-41637	146	12	with	with	ADP
ape-41637	146	13	corrupt	corrupt	ADJ
ape-41637	146	14	staff	staff	NOUN
ape-41637	146	15	in	in	ADP
ape-41637	146	16	return	return	NOUN
ape-41637	146	17	for	for	ADP
ape-41637	146	18	some	some	DET
ape-41637	146	19	gratification	gratification	NOUN
ape-41637	146	20	and	and	CCONJ
ape-41637	146	21	pay	pay	VERB
ape-41637	146	22	a	a	DET
ape-41637	146	23	minimal	minimal	ADJ
ape-41637	146	24	sum	sum	NOUN
ape-41637	146	25	to	to	PART
ape-41637	146	26	offer	offer	VERB
ape-41637	146	27	of	of	ADP
ape-41637	146	28	the	the	DET
ape-41637	146	29	government	government	NOUN
ape-41637	146	30	.	.	PUNCT
ape-41637	147	1	(	(	PUNCT
ape-41637	147	2	note	note	VERB
ape-41637	147	3	74	74	NUM
ape-41637	147	4	)	)	PUNCT
ape-41637	147	5	section	section	NOUN
ape-41637	147	6	26	26	NUM
ape-41637	147	7	of	of	ADP
ape-41637	147	8	the	the	DET
ape-41637	147	9	firs	fir	NOUN
ape-41637	147	10	act	act	NOUN
ape-41637	147	11	provides	provide	VERB
ape-41637	147	12	for	for	ADP
ape-41637	147	13	enforcement	enforcement	NOUN
ape-41637	147	14	of	of	ADP
ape-41637	147	15	tax	tax	NOUN
ape-41637	147	16	generally	generally	ADV
ape-41637	147	17	and	and	CCONJ
ape-41637	147	18	specifically	specifically	ADV
ape-41637	147	19	made	make	VERB
ape-41637	147	20	it	it	PRON
ape-41637	147	21	an	an	DET
ape-41637	147	22	offence	offence	NOUN
ape-41637	147	23	for	for	ADP
ape-41637	147	24	any	any	DET
ape-41637	147	25	person	person	NOUN
ape-41637	147	26	,	,	PUNCT
ape-41637	147	27	whether	whether	SCONJ
ape-41637	147	28	individual	individual	ADJ
ape-41637	147	29	or	or	CCONJ
ape-41637	147	30	corporate	corporate	ADJ
ape-41637	147	31	personality	personality	NOUN
ape-41637	147	32	to	to	PART
ape-41637	147	33	contravene	contravene	VERB
ape-41637	147	34	the	the	DET
ape-41637	147	35	provisions	provision	NOUN
ape-41637	147	36	of	of	ADP
ape-41637	147	37	the	the	DET
ape-41637	147	38	act	act	NOUN
ape-41637	147	39	such	such	ADJ
ape-41637	147	40	person	person	NOUN
ape-41637	147	41	shall	shall	AUX
ape-41637	147	42	in	in	ADP
ape-41637	147	43	respect	respect	NOUN
ape-41637	147	44	of	of	ADP
ape-41637	147	45	each	each	DET
ape-41637	147	46	offence	offence	NOUN
ape-41637	147	47	be	be	AUX
ape-41637	147	48	liable	liable	ADJ
ape-41637	147	49	on	on	ADP
ape-41637	147	50	conviction	conviction	NOUN
ape-41637	147	51	to	to	ADP
ape-41637	147	52	a	a	DET
ape-41637	147	53	fine	fine	ADJ
ape-41637	147	54	equivalent	equivalent	NOUN
ape-41637	147	55	to	to	ADP
ape-41637	147	56	100	100	NUM
ape-41637	147	57	percent	percent	NOUN
ape-41637	147	58	of	of	ADP
ape-41637	147	59	the	the	DET
ape-41637	147	60	amount	amount	NOUN
ape-41637	147	61	of	of	ADP
ape-41637	147	62	the	the	DET
ape-41637	147	63	tax	tax	NOUN
ape-41637	147	64	liability	liability	NOUN
ape-41637	147	65	(	(	PUNCT
ape-41637	147	66	note	note	NOUN
ape-41637	147	67	75	75	NUM
ape-41637	147	68	)	)	PUNCT
ape-41637	147	69	.	.	PUNCT
ape-41637	148	1	in	in	ADP
ape-41637	148	2	same	same	ADJ
ape-41637	148	3	vein	vein	VERB
ape-41637	148	4	any	any	DET
ape-41637	148	5	person	person	NOUN
ape-41637	148	6	who	who	PRON
ape-41637	148	7	being	be	AUX
ape-41637	148	8	obliged	oblige	VERB
ape-41637	148	9	to	to	PART
ape-41637	148	10	deduct	deduct	VERB
ape-41637	148	11	any	any	DET
ape-41637	148	12	tax	tax	NOUN
ape-41637	148	13	under	under	ADP
ape-41637	148	14	section	section	NOUN
ape-41637	148	15	78	78	NUM
ape-41637	148	16	,	,	PUNCT
ape-41637	148	17	79	79	NUM
ape-41637	148	18	,	,	PUNCT
ape-41637	148	19	80	80	NUM
ape-41637	148	20	or	or	CCONJ
ape-41637	148	21	81	81	NUM
ape-41637	148	22	of	of	ADP
ape-41637	148	23	this	this	DET
ape-41637	148	24	act	act	NOUN
ape-41637	148	25	fails	fail	VERB
ape-41637	148	26	to	to	PART
ape-41637	148	27	deduct	deduct	VERB
ape-41637	148	28	or	or	CCONJ
ape-41637	148	29	having	having	AUX
ape-41637	148	30	deducted	deduct	VERB
ape-41637	148	31	fails	fail	NOUN
ape-41637	148	32	to	to	PART
ape-41637	148	33	pay	pay	VERB
ape-41637	148	34	to	to	ADP
ape-41637	148	35	the	the	DET
ape-41637	148	36	board	board	NOUN
ape-41637	148	37	within	within	ADP
ape-41637	148	38	twenty	twenty	NUM
ape-41637	148	39	one	one	NUM
ape-41637	148	40	days	day	NOUN
ape-41637	148	41	from	from	ADP
ape-41637	148	42	the	the	DET
ape-41637	148	43	date	date	NOUN
ape-41637	148	44	the	the	DET
ape-41637	148	45	amount	amount	NOUN
ape-41637	148	46	was	be	AUX
ape-41637	148	47	deducted	deduct	VERB
ape-41637	148	48	or	or	CCONJ
ape-41637	148	49	the	the	DET
ape-41637	148	50	time	time	NOUN
ape-41637	148	51	the	the	DET
ape-41637	148	52	duty	duty	NOUN
ape-41637	148	53	to	to	PART
ape-41637	148	54	deduct	deduct	VERB
ape-41637	148	55	arose	arise	VERB
ape-41637	148	56	shall	shall	AUX
ape-41637	148	57	be	be	AUX
ape-41637	148	58	guilty	guilty	ADJ
ape-41637	148	59	of	of	ADP
ape-41637	148	60	an	an	DET
ape-41637	148	61	offence	offence	NOUN
ape-41637	148	62	and	and	CCONJ
ape-41637	148	63	shall	shall	AUX
ape-41637	148	64	be	be	AUX
ape-41637	148	65	liable	liable	ADJ
ape-41637	148	66	to	to	ADP
ape-41637	148	67	100	100	NUM
ape-41637	148	68	percent	percent	NOUN
ape-41637	148	69	penalty	penalty	NOUN
ape-41637	148	70	....	....	PUNCT
ape-41637	149	1	(	(	PUNCT
ape-41637	149	2	note	note	NOUN
ape-41637	149	3	76	76	NUM
ape-41637	149	4	)	)	PUNCT
ape-41637	149	5	tax	tax	NOUN
ape-41637	149	6	may	may	AUX
ape-41637	149	7	be	be	AUX
ape-41637	149	8	sued	sue	VERB
ape-41637	149	9	for	for	ADP
ape-41637	149	10	and	and	CCONJ
ape-41637	149	11	recovered	recover	VERB
ape-41637	149	12	in	in	ADP
ape-41637	149	13	a	a	DET
ape-41637	149	14	court	court	NOUN
ape-41637	149	15	of	of	ADP
ape-41637	149	16	competent	competent	ADJ
ape-41637	149	17	jurisdiction	jurisdiction	NOUN
ape-41637	149	18	at	at	ADP
ape-41637	149	19	which	which	PRON
ape-41637	149	20	payment	payment	NOUN
ape-41637	149	21	should	should	AUX
ape-41637	149	22	be	be	AUX
ape-41637	149	23	made	make	VERB
ape-41637	149	24	…	…	PUNCT
ape-41637	149	25	.	.	PUNCT
ape-41637	150	1	note	note	NOUN
ape-41637	150	2	also	also	ADV
ape-41637	150	3	,	,	PUNCT
ape-41637	150	4	that	that	SCONJ
ape-41637	150	5	any	any	DET
ape-41637	150	6	person	person	NOUN
ape-41637	150	7	guilty	guilty	ADJ
ape-41637	150	8	of	of	ADP
ape-41637	150	9	offence	offence	NOUN
ape-41637	150	10	for	for	ADP
ape-41637	150	11	contravening	contravene	VERB
ape-41637	150	12	this	this	DET
ape-41637	150	13	act	act	NOUN
ape-41637	150	14	or	or	CCONJ
ape-41637	150	15	failure	failure	NOUN
ape-41637	150	16	to	to	PART
ape-41637	150	17	comply	comply	VERB
ape-41637	150	18	shall	shall	AUX
ape-41637	150	19	be	be	AUX
ape-41637	150	20	liable	liable	ADJ
ape-41637	150	21	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	150	22	advances	advance	NOUN
ape-41637	150	23	in	in	ADP
ape-41637	150	24	politics	politic	NOUN
ape-41637	150	25	and	and	CCONJ
ape-41637	150	26	economics	economic	NOUN
ape-41637	150	27	vol	vol	NOUN
ape-41637	150	28	.	.	PUNCT
ape-41637	151	1	7	7	NUM
ape-41637	151	2	,	,	PUNCT
ape-41637	151	3	no	no	INTJ
ape-41637	151	4	.	.	NOUN
ape-41637	151	5	3	3	NUM
ape-41637	151	6	,	,	PUNCT
ape-41637	151	7	2024	2024	NUM
ape-41637	151	8	published	publish	VERB
ape-41637	151	9	by	by	ADP
ape-41637	151	10	scholink	scholink	PROPN
ape-41637	151	11	inc	inc	PROPN
ape-41637	151	12	.	.	PROPN
ape-41637	151	13	31	31	NUM
ape-41637	151	14	on	on	ADP
ape-41637	151	15	conviction	conviction	NOUN
ape-41637	151	16	to	to	ADP
ape-41637	151	17	a	a	DET
ape-41637	151	18	fine	fine	NOUN
ape-41637	151	19	of	of	ADP
ape-41637	151	20	n20,000	n20,000	NOUN
ape-41637	151	21	naira	naira	NOUN
ape-41637	151	22	…	…	PUNCT
ape-41637	151	23	no	no	DET
ape-41637	151	24	prosecution	prosecution	NOUN
ape-41637	151	25	of	of	ADP
ape-41637	151	26	in	in	ADP
ape-41637	151	27	respect	respect	NOUN
ape-41637	151	28	of	of	ADP
ape-41637	151	29	an	an	DET
ape-41637	151	30	offence	offence	NOUN
ape-41637	151	31	under	under	ADP
ape-41637	151	32	section	section	NOUN
ape-41637	151	33	93,94	93,94	PROPN
ape-41637	151	34	or	or	CCONJ
ape-41637	151	35	95	95	NUM
ape-41637	151	36	may	may	AUX
ape-41637	151	37	be	be	AUX
ape-41637	151	38	commenced	commence	VERB
ape-41637	151	39	except	except	SCONJ
ape-41637	151	40	at	at	ADP
ape-41637	151	41	the	the	DET
ape-41637	151	42	instance	instance	NOUN
ape-41637	151	43	of	of	ADP
ape-41637	151	44	or	or	CCONJ
ape-41637	151	45	with	with	ADP
ape-41637	151	46	the	the	DET
ape-41637	151	47	sanction	sanction	NOUN
ape-41637	151	48	of	of	ADP
ape-41637	151	49	the	the	DET
ape-41637	151	50	board	board	NOUN
ape-41637	151	51	.	.	PUNCT
ape-41637	152	1	the	the	DET
ape-41637	152	2	community	community	NOUN
ape-41637	152	3	assessment	assessment	NOUN
ape-41637	152	4	of	of	ADP
ape-41637	152	5	the	the	DET
ape-41637	152	6	tax	tax	NOUN
ape-41637	152	7	provisions	provision	NOUN
ape-41637	152	8	of	of	ADP
ape-41637	152	9	the	the	DET
ape-41637	152	10	act	act	NOUN
ape-41637	152	11	in	in	ADP
ape-41637	152	12	respect	respect	NOUN
ape-41637	152	13	to	to	ADP
ape-41637	152	14	enforcement	enforcement	NOUN
ape-41637	152	15	evidences	evidence	NOUN
ape-41637	152	16	that	that	SCONJ
ape-41637	152	17	the	the	DET
ape-41637	152	18	act	act	NOUN
ape-41637	152	19	simply	simply	ADV
ape-41637	152	20	defined	define	VERB
ape-41637	152	21	offences	offence	NOUN
ape-41637	152	22	and	and	CCONJ
ape-41637	152	23	penalties	penalty	NOUN
ape-41637	152	24	attach	attach	VERB
ape-41637	152	25	therein	therein	ADV
ape-41637	152	26	,	,	PUNCT
ape-41637	152	27	but	but	CCONJ
ape-41637	152	28	fails	fail	VERB
ape-41637	152	29	to	to	PART
ape-41637	152	30	provide	provide	VERB
ape-41637	152	31	machinery	machinery	NOUN
ape-41637	152	32	for	for	ADP
ape-41637	152	33	detection	detection	NOUN
ape-41637	152	34	of	of	ADP
ape-41637	152	35	offenders	offender	NOUN
ape-41637	152	36	.	.	PUNCT
ape-41637	153	1	a	a	DET
ape-41637	153	2	well	well	ADV
ape-41637	153	3	-	-	PUNCT
ape-41637	153	4	functioning	function	VERB
ape-41637	153	5	body	body	NOUN
ape-41637	153	6	of	of	ADP
ape-41637	153	7	tax	tax	NOUN
ape-41637	153	8	investigation	investigation	NOUN
ape-41637	153	9	is	be	AUX
ape-41637	153	10	essential	essential	ADJ
ape-41637	153	11	for	for	ADP
ape-41637	153	12	detection	detection	NOUN
ape-41637	153	13	and	and	CCONJ
ape-41637	153	14	prosecution	prosecution	NOUN
ape-41637	153	15	of	of	ADP
ape-41637	153	16	cases	case	NOUN
ape-41637	153	17	of	of	ADP
ape-41637	153	18	fraud	fraud	NOUN
ape-41637	153	19	and	and	CCONJ
ape-41637	153	20	evasions	evasion	NOUN
ape-41637	153	21	(	(	PUNCT
ape-41637	153	22	note	note	NOUN
ape-41637	153	23	77	77	NUM
ape-41637	153	24	)	)	PUNCT
ape-41637	153	25	.	.	PUNCT
ape-41637	154	1	the	the	DET
ape-41637	154	2	lack	lack	NOUN
ape-41637	154	3	of	of	ADP
ape-41637	154	4	sufficient	sufficient	ADJ
ape-41637	154	5	capacities	capacity	NOUN
ape-41637	154	6	in	in	ADP
ape-41637	154	7	tax	tax	NOUN
ape-41637	154	8	administrations	administration	NOUN
ape-41637	154	9	reduce	reduce	VERB
ape-41637	154	10	the	the	DET
ape-41637	154	11	probability	probability	NOUN
ape-41637	154	12	of	of	ADP
ape-41637	154	13	detection	detection	NOUN
ape-41637	154	14	that	that	PRON
ape-41637	154	15	influences	influence	VERB
ape-41637	154	16	the	the	DET
ape-41637	154	17	decision	decision	NOUN
ape-41637	154	18	of	of	ADP
ape-41637	154	19	a	a	DET
ape-41637	154	20	tax	tax	NOUN
ape-41637	154	21	payer	payer	NOUN
ape-41637	154	22	as	as	ADP
ape-41637	154	23	to	to	ADP
ape-41637	154	24	whether	whether	SCONJ
ape-41637	154	25	to	to	PART
ape-41637	154	26	evade	evade	VERB
ape-41637	154	27	or	or	CCONJ
ape-41637	154	28	not	not	PART
ape-41637	154	29	.	.	PUNCT
ape-41637	155	1	in	in	ADP
ape-41637	155	2	addition	addition	NOUN
ape-41637	155	3	,	,	PUNCT
ape-41637	155	4	the	the	DET
ape-41637	155	5	legal	legal	ADJ
ape-41637	155	6	framework	framework	NOUN
ape-41637	155	7	is	be	AUX
ape-41637	155	8	an	an	DET
ape-41637	155	9	important	important	ADJ
ape-41637	155	10	prerequisite	prerequisite	NOUN
ape-41637	155	11	for	for	ADP
ape-41637	155	12	any	any	DET
ape-41637	155	13	enforcement	enforcement	NOUN
ape-41637	155	14	activity	activity	NOUN
ape-41637	155	15	.	.	PUNCT
ape-41637	156	1	for	for	ADP
ape-41637	156	2	example	example	NOUN
ape-41637	156	3	,	,	PUNCT
ape-41637	156	4	the	the	DET
ape-41637	156	5	size	size	NOUN
ape-41637	156	6	and	and	CCONJ
ape-41637	156	7	nature	nature	NOUN
ape-41637	156	8	of	of	ADP
ape-41637	156	9	penalties	penalty	NOUN
ape-41637	156	10	that	that	PRON
ape-41637	156	11	are	be	AUX
ape-41637	156	12	incurred	incur	VERB
ape-41637	156	13	after	after	SCONJ
ape-41637	156	14	evasion	evasion	NOUN
ape-41637	156	15	have	have	AUX
ape-41637	156	16	been	be	AUX
ape-41637	156	17	detected	detect	VERB
ape-41637	156	18	is	be	AUX
ape-41637	156	19	directly	directly	ADV
ape-41637	156	20	connected	connect	VERB
ape-41637	156	21	to	to	ADP
ape-41637	156	22	the	the	DET
ape-41637	156	23	level	level	NOUN
ape-41637	156	24	of	of	ADP
ape-41637	156	25	tax	tax	NOUN
ape-41637	156	26	compliance	compliance	NOUN
ape-41637	156	27	(	(	PUNCT
ape-41637	156	28	note	note	NOUN
ape-41637	156	29	78	78	NUM
ape-41637	156	30	)	)	PUNCT
ape-41637	156	31	finally	finally	ADV
ape-41637	156	32	,	,	PUNCT
ape-41637	156	33	on	on	ADP
ape-41637	156	34	this	this	DET
ape-41637	156	35	point	point	NOUN
ape-41637	156	36	,	,	PUNCT
ape-41637	156	37	it	it	PRON
ape-41637	156	38	is	be	AUX
ape-41637	156	39	revealed	reveal	VERB
ape-41637	156	40	that	that	SCONJ
ape-41637	156	41	the	the	DET
ape-41637	156	42	act	act	NOUN
ape-41637	156	43	gives	give	VERB
ape-41637	156	44	a	a	DET
ape-41637	156	45	lot	lot	NOUN
ape-41637	156	46	of	of	ADP
ape-41637	156	47	room	room	NOUN
ape-41637	156	48	for	for	ADP
ape-41637	156	49	tax	tax	NOUN
ape-41637	156	50	evasion	evasion	NOUN
ape-41637	156	51	and	and	CCONJ
ape-41637	156	52	many	many	ADJ
ape-41637	156	53	companies	company	NOUN
ape-41637	156	54	have	have	AUX
ape-41637	156	55	exploited	exploit	VERB
ape-41637	156	56	it	it	PRON
ape-41637	156	57	to	to	ADP
ape-41637	156	58	their	their	PRON
ape-41637	156	59	own	own	ADJ
ape-41637	156	60	advantage	advantage	NOUN
ape-41637	156	61	.	.	PUNCT
ape-41637	157	1	the	the	DET
ape-41637	157	2	firs	fir	NOUN
ape-41637	157	3	ought	ought	AUX
ape-41637	157	4	to	to	PART
ape-41637	157	5	have	have	AUX
ape-41637	157	6	put	put	VERB
ape-41637	157	7	in	in	ADP
ape-41637	157	8	place	place	NOUN
ape-41637	157	9	a	a	DET
ape-41637	157	10	machinery	machinery	NOUN
ape-41637	157	11	to	to	PART
ape-41637	157	12	check	check	VERB
ape-41637	157	13	,	,	PUNCT
ape-41637	157	14	confirm	confirm	VERB
ape-41637	157	15	and	and	CCONJ
ape-41637	157	16	certify	certify	VERB
ape-41637	157	17	the	the	DET
ape-41637	157	18	information	information	NOUN
ape-41637	157	19	supplied	supply	VERB
ape-41637	157	20	by	by	ADP
ape-41637	157	21	companies	company	NOUN
ape-41637	157	22	on	on	ADP
ape-41637	157	23	their	their	PRON
ape-41637	157	24	audited	audit	VERB
ape-41637	157	25	account	account	NOUN
ape-41637	157	26	and	and	CCONJ
ape-41637	157	27	statement	statement	NOUN
ape-41637	157	28	claim	claim	NOUN
ape-41637	157	29	.	.	PUNCT
ape-41637	158	1	8	8	X
ape-41637	158	2	.	.	X
ape-41637	158	3	conclusion	conclusion	NOUN
ape-41637	158	4	companies	company	NOUN
ape-41637	158	5	income	income	NOUN
ape-41637	158	6	tax	tax	NOUN
ape-41637	158	7	is	be	AUX
ape-41637	158	8	not	not	PART
ape-41637	158	9	the	the	DET
ape-41637	158	10	only	only	ADJ
ape-41637	158	11	tax	tax	NOUN
ape-41637	158	12	applicable	applicable	ADJ
ape-41637	158	13	to	to	ADP
ape-41637	158	14	companies	company	NOUN
ape-41637	158	15	in	in	ADP
ape-41637	158	16	nigeria	nigeria	PROPN
ape-41637	158	17	.	.	PUNCT
ape-41637	159	1	the	the	DET
ape-41637	159	2	companies	company	NOUN
ape-41637	159	3	income	income	VERB
ape-41637	159	4	tax	tax	PROPN
ape-41637	159	5	act	act	PROPN
ape-41637	159	6	(	(	PUNCT
ape-41637	159	7	cita	cita	PROPN
ape-41637	159	8	)	)	PUNCT
ape-41637	159	9	is	be	AUX
ape-41637	159	10	the	the	DET
ape-41637	159	11	principal	principal	ADJ
ape-41637	159	12	law	law	NOUN
ape-41637	159	13	that	that	PRON
ape-41637	159	14	regulates	regulate	VERB
ape-41637	159	15	the	the	DET
ape-41637	159	16	taxation	taxation	NOUN
ape-41637	159	17	of	of	ADP
ape-41637	159	18	companies	company	NOUN
ape-41637	159	19	in	in	ADP
ape-41637	159	20	nigeria	nigeria	PROPN
ape-41637	159	21	.	.	PUNCT
ape-41637	160	1	the	the	DET
ape-41637	160	2	tax	tax	NOUN
ape-41637	160	3	regime	regime	NOUN
ape-41637	160	4	in	in	ADP
ape-41637	160	5	nigeria	nigeria	PROPN
ape-41637	160	6	is	be	AUX
ape-41637	160	7	multilevel	multilevel	ADJ
ape-41637	160	8	tax	tax	NOUN
ape-41637	160	9	system	system	NOUN
ape-41637	160	10	,	,	PUNCT
ape-41637	160	11	which	which	PRON
ape-41637	160	12	implies	imply	VERB
ape-41637	160	13	that	that	SCONJ
ape-41637	160	14	taxation	taxation	NOUN
ape-41637	160	15	is	be	AUX
ape-41637	160	16	administered	administer	VERB
ape-41637	160	17	by	by	ADP
ape-41637	160	18	the	the	DET
ape-41637	160	19	three	three	NUM
ape-41637	160	20	tiers	tier	NOUN
ape-41637	160	21	of	of	ADP
ape-41637	160	22	government	government	NOUN
ape-41637	160	23	;	;	PUNCT
ape-41637	160	24	(	(	PUNCT
ape-41637	160	25	i	i	NOUN
ape-41637	160	26	)	)	PUNCT
ape-41637	160	27	the	the	DET
ape-41637	160	28	federal	federal	ADJ
ape-41637	160	29	government	government	NOUN
ape-41637	160	30	,	,	PUNCT
ape-41637	160	31	(	(	PUNCT
ape-41637	160	32	ii	ii	NOUN
ape-41637	160	33	)	)	PUNCT
ape-41637	160	34	state	state	NOUN
ape-41637	160	35	government	government	NOUN
ape-41637	160	36	and	and	CCONJ
ape-41637	160	37	(	(	PUNCT
ape-41637	160	38	iii	iii	X
ape-41637	160	39	)	)	PUNCT
ape-41637	160	40	local	local	ADJ
ape-41637	160	41	government	government	NOUN
ape-41637	160	42	respectively	respectively	ADV
ape-41637	160	43	.	.	PUNCT
ape-41637	161	1	it	it	PRON
ape-41637	161	2	emphasized	emphasize	VERB
ape-41637	161	3	that	that	SCONJ
ape-41637	161	4	companies	company	NOUN
ape-41637	161	5	income	income	VERB
ape-41637	161	6	tax	tax	NOUN
ape-41637	161	7	(	(	PUNCT
ape-41637	161	8	cit	cit	PROPN
ape-41637	161	9	)	)	PUNCT
ape-41637	161	10	is	be	AUX
ape-41637	161	11	a	a	DET
ape-41637	161	12	tax	tax	NOUN
ape-41637	161	13	on	on	ADP
ape-41637	161	14	the	the	DET
ape-41637	161	15	profits	profit	NOUN
ape-41637	161	16	of	of	ADP
ape-41637	161	17	registered	register	VERB
ape-41637	161	18	companies	company	NOUN
ape-41637	161	19	in	in	ADP
ape-41637	161	20	nigeria	nigeria	PROPN
ape-41637	161	21	.	.	PUNCT
ape-41637	162	1	it	it	PRON
ape-41637	162	2	also	also	ADV
ape-41637	162	3	includes	include	VERB
ape-41637	162	4	the	the	DET
ape-41637	162	5	tax	tax	NOUN
ape-41637	162	6	on	on	ADP
ape-41637	162	7	the	the	DET
ape-41637	162	8	profits	profit	NOUN
ape-41637	162	9	of	of	ADP
ape-41637	162	10	foreign	foreign	ADJ
ape-41637	162	11	companies	company	NOUN
ape-41637	162	12	carrying	carry	VERB
ape-41637	162	13	on	on	ADP
ape-41637	162	14	any	any	DET
ape-41637	162	15	business	business	NOUN
ape-41637	162	16	in	in	ADP
ape-41637	162	17	nigeria	nigeria	PROPN
ape-41637	162	18	.	.	PUNCT
ape-41637	163	1	it	it	PRON
ape-41637	163	2	is	be	AUX
ape-41637	163	3	usually	usually	ADV
ape-41637	163	4	paid	pay	VERB
ape-41637	163	5	by	by	ADP
ape-41637	163	6	limited	limited	ADJ
ape-41637	163	7	liability	liability	NOUN
ape-41637	163	8	companies	company	NOUN
ape-41637	163	9	and	and	CCONJ
ape-41637	163	10	public	public	ADJ
ape-41637	163	11	limited	limited	ADJ
ape-41637	163	12	liability	liability	NOUN
ape-41637	163	13	companies	company	NOUN
ape-41637	163	14	.	.	PUNCT
ape-41637	164	1	whereas	whereas	SCONJ
ape-41637	164	2	,	,	PUNCT
ape-41637	164	3	resident	resident	ADJ
ape-41637	164	4	companies	company	NOUN
ape-41637	164	5	are	be	AUX
ape-41637	164	6	liable	liable	ADJ
ape-41637	164	7	to	to	ADP
ape-41637	164	8	corporate	corporate	ADJ
ape-41637	164	9	income	income	NOUN
ape-41637	164	10	tax	tax	NOUN
ape-41637	164	11	(	(	PUNCT
ape-41637	164	12	cit	cit	PROPN
ape-41637	164	13	)	)	PUNCT
ape-41637	164	14	on	on	ADP
ape-41637	164	15	their	their	PRON
ape-41637	164	16	worldwide	worldwide	ADJ
ape-41637	164	17	income	income	NOUN
ape-41637	164	18	,	,	PUNCT
ape-41637	164	19	while	while	SCONJ
ape-41637	164	20	non	non	NOUN
ape-41637	164	21	-	-	NOUN
ape-41637	164	22	residents	resident	NOUN
ape-41637	164	23	are	be	AUX
ape-41637	164	24	subject	subject	ADJ
ape-41637	164	25	to	to	ADP
ape-41637	164	26	cit	cit	PROPN
ape-41637	164	27	on	on	ADP
ape-41637	164	28	their	their	PRON
ape-41637	164	29	nigeria	nigeria	NOUN
ape-41637	164	30	-	-	PUNCT
ape-41637	164	31	source	source	NOUN
ape-41637	164	32	income	income	NOUN
ape-41637	164	33	.	.	PUNCT
ape-41637	165	1	corporate	corporate	ADJ
ape-41637	165	2	income	income	NOUN
ape-41637	165	3	tax	tax	NOUN
ape-41637	165	4	is	be	AUX
ape-41637	165	5	based	base	VERB
ape-41637	165	6	on	on	ADP
ape-41637	165	7	declared	declare	VERB
ape-41637	165	8	profits	profit	NOUN
ape-41637	165	9	.	.	PUNCT
ape-41637	166	1	the	the	DET
ape-41637	166	2	federal	federal	PROPN
ape-41637	166	3	inland	inland	PROPN
ape-41637	166	4	revenue	revenue	NOUN
ape-41637	166	5	service	service	NOUN
ape-41637	166	6	as	as	ADP
ape-41637	166	7	a	a	DET
ape-41637	166	8	major	major	ADJ
ape-41637	166	9	agency	agency	NOUN
ape-41637	166	10	vested	vest	VERB
ape-41637	166	11	with	with	ADP
ape-41637	166	12	the	the	DET
ape-41637	166	13	administration	administration	NOUN
ape-41637	166	14	of	of	ADP
ape-41637	166	15	company	company	NOUN
ape-41637	166	16	income	income	NOUN
ape-41637	166	17	tax	tax	NOUN
ape-41637	166	18	in	in	ADP
ape-41637	166	19	nigeria	nigeria	PROPN
ape-41637	166	20	,	,	PUNCT
ape-41637	166	21	may	may	AUX
ape-41637	166	22	seriously	seriously	ADV
ape-41637	166	23	consider	consider	VERB
ape-41637	166	24	,	,	PUNCT
ape-41637	166	25	among	among	ADP
ape-41637	166	26	other	other	ADJ
ape-41637	166	27	things	thing	NOUN
ape-41637	166	28	,	,	PUNCT
ape-41637	166	29	to	to	PART
ape-41637	166	30	create	create	VERB
ape-41637	166	31	an	an	DET
ape-41637	166	32	enabling	enable	VERB
ape-41637	166	33	environment	environment	NOUN
ape-41637	166	34	by	by	ADP
ape-41637	166	35	putting	put	VERB
ape-41637	166	36	in	in	ADP
ape-41637	166	37	place	place	NOUN
ape-41637	166	38	suitable	suitable	ADJ
ape-41637	166	39	policies	policy	NOUN
ape-41637	166	40	,	,	PUNCT
ape-41637	166	41	regulation	regulation	NOUN
ape-41637	166	42	and	and	CCONJ
ape-41637	166	43	legal	legal	ADJ
ape-41637	166	44	framework	framework	NOUN
ape-41637	166	45	to	to	PART
ape-41637	166	46	create	create	VERB
ape-41637	166	47	awareness	awareness	NOUN
ape-41637	166	48	on	on	ADP
ape-41637	166	49	the	the	DET
ape-41637	166	50	needs	need	NOUN
ape-41637	166	51	for	for	ADP
ape-41637	166	52	tax	tax	NOUN
ape-41637	166	53	payers	payer	NOUN
ape-41637	166	54	to	to	PART
ape-41637	166	55	perform	perform	VERB
ape-41637	166	56	their	their	PRON
ape-41637	166	57	constitutional	constitutional	ADJ
ape-41637	166	58	responsibility	responsibility	NOUN
ape-41637	166	59	,	,	PUNCT
ape-41637	166	60	so	so	SCONJ
ape-41637	166	61	that	that	SCONJ
ape-41637	166	62	the	the	DET
ape-41637	166	63	government	government	NOUN
ape-41637	166	64	can	can	AUX
ape-41637	166	65	also	also	ADV
ape-41637	166	66	provide	provide	VERB
ape-41637	166	67	them	they	PRON
ape-41637	166	68	with	with	ADP
ape-41637	166	69	the	the	DET
ape-41637	166	70	developmental	developmental	ADJ
ape-41637	166	71	projects	project	NOUN
ape-41637	166	72	that	that	PRON
ape-41637	166	73	ought	ought	AUX
ape-41637	166	74	to	to	PART
ape-41637	166	75	be	be	AUX
ape-41637	166	76	financed	finance	VERB
ape-41637	166	77	through	through	ADP
ape-41637	166	78	income	income	NOUN
ape-41637	166	79	from	from	ADP
ape-41637	166	80	taxation	taxation	NOUN
ape-41637	166	81	and	and	CCONJ
ape-41637	166	82	also	also	ADV
ape-41637	166	83	reduce	reduce	VERB
ape-41637	166	84	tax	tax	NOUN
ape-41637	166	85	evasion	evasion	NOUN
ape-41637	166	86	and	and	CCONJ
ape-41637	166	87	avoidance	avoidance	NOUN
ape-41637	166	88	to	to	ADP
ape-41637	166	89	the	the	DET
ape-41637	166	90	barest	bare	ADJ
ape-41637	166	91	minimum	minimum	NOUN
ape-41637	166	92	,	,	PUNCT
ape-41637	166	93	towards	towards	ADP
ape-41637	166	94	the	the	DET
ape-41637	166	95	common	common	ADJ
ape-41637	166	96	good	good	NOUN
ape-41637	166	97	of	of	ADP
ape-41637	166	98	the	the	DET
ape-41637	166	99	state	state	NOUN
ape-41637	166	100	and	and	CCONJ
ape-41637	166	101	overall	overall	ADJ
ape-41637	166	102	interest	interest	NOUN
ape-41637	166	103	of	of	ADP
ape-41637	166	104	the	the	DET
ape-41637	166	105	entire	entire	ADJ
ape-41637	166	106	citizenry	citizenry	NOUN
ape-41637	166	107	.	.	PUNCT
ape-41637	167	1	notes	note	NOUN
ape-41637	167	2	note	note	VERB
ape-41637	167	3	1	1	NUM
ape-41637	167	4	.	.	PUNCT
ape-41637	167	5	m.i	m.i	PROPN
ape-41637	167	6	gwangdi	gwangdi	NOUN
ape-41637	167	7	and	and	CCONJ
ape-41637	167	8	a.garda	a.garda	ADJ
ape-41637	167	9	“	"	PUNCT
ape-41637	167	10	administration	administration	NOUN
ape-41637	167	11	of	of	ADP
ape-41637	167	12	companies	company	NOUN
ape-41637	167	13	income	income	VERB
ape-41637	167	14	tax	tax	NOUN
ape-41637	167	15	in	in	ADP
ape-41637	167	16	nigeria	nigeria	PROPN
ape-41637	167	17	:	:	PUNCT
ape-41637	168	1	issues	issue	NOUN
ape-41637	168	2	of	of	ADP
ape-41637	168	3	compliance	compliance	NOUN
ape-41637	168	4	and	and	CCONJ
ape-41637	168	5	enforcement	enforcement	NOUN
ape-41637	168	6	”	"	PUNCT
ape-41637	169	1	[	[	X
ape-41637	169	2	2015	2015	NUM
ape-41637	169	3	]	]	PUNCT
ape-41637	169	4	european	european	PROPN
ape-41637	169	5	journal	journal	PROPN
ape-41637	169	6	of	of	ADP
ape-41637	169	7	business	business	NOUN
ape-41637	169	8	and	and	CCONJ
ape-41637	169	9	management	management	NOUN
ape-41637	169	10	7(8	7(8	NUM
ape-41637	169	11	)	)	PUNCT
ape-41637	169	12	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	169	13	advances	advance	NOUN
ape-41637	169	14	in	in	ADP
ape-41637	169	15	politics	politic	NOUN
ape-41637	169	16	and	and	CCONJ
ape-41637	169	17	economics	economic	NOUN
ape-41637	169	18	vol	vol	NOUN
ape-41637	169	19	.	.	PUNCT
ape-41637	170	1	7	7	NUM
ape-41637	170	2	,	,	PUNCT
ape-41637	170	3	no	no	INTJ
ape-41637	170	4	.	.	NOUN
ape-41637	170	5	3	3	NUM
ape-41637	170	6	,	,	PUNCT
ape-41637	170	7	2024	2024	NUM
ape-41637	170	8	published	publish	VERB
ape-41637	170	9	by	by	ADP
ape-41637	170	10	scholink	scholink	PROPN
ape-41637	170	11	inc	inc	PROPN
ape-41637	170	12	.	.	PROPN
ape-41637	170	13	32	32	NUM
ape-41637	171	1	<	<	X
ape-41637	171	2	http://www	http://www	PROPN
ape-41637	171	3	.	.	PUNCT
ape-41637	171	4	iiste.org	iiste.org	X
ape-41637	171	5	>	>	X
ape-41637	171	6	accessed	access	VERB
ape-41637	171	7	14	14	NUM
ape-41637	171	8	march	march	NOUN
ape-41637	171	9	2023	2023	NUM
ape-41637	171	10	.	.	PUNCT
ape-41637	172	1	note	note	NOUN
ape-41637	172	2	2	2	NUM
ape-41637	172	3	.	.	PUNCT
ape-41637	173	1	constitution	constitution	NOUN
ape-41637	173	2	of	of	ADP
ape-41637	173	3	the	the	DET
ape-41637	173	4	federal	federal	PROPN
ape-41637	173	5	republic	republic	PROPN
ape-41637	173	6	of	of	ADP
ape-41637	173	7	nigeria	nigeria	PROPN
ape-41637	173	8	1999	1999	NUM
ape-41637	173	9	(	(	PUNCT
ape-41637	173	10	as	as	ADP
ape-41637	173	11	amended	amend	VERB
ape-41637	173	12	)	)	PUNCT
ape-41637	173	13	s24	s24	NOUN
ape-41637	173	14	(	(	PUNCT
ape-41637	173	15	f	f	NOUN
ape-41637	173	16	)	)	PUNCT
ape-41637	173	17	.	.	PUNCT
ape-41637	174	1	note	note	VERB
ape-41637	174	2	3	3	NUM
ape-41637	174	3	.	.	X
ape-41637	175	1	companies	company	NOUN
ape-41637	175	2	income	income	VERB
ape-41637	175	3	tax	tax	PROPN
ape-41637	175	4	act	act	NOUN
ape-41637	175	5	2011	2011	NUM
ape-41637	175	6	.	.	PUNCT
ape-41637	176	1	note	note	VERB
ape-41637	176	2	4	4	NUM
ape-41637	176	3	.	.	X
ape-41637	176	4	cita	cita	PROPN
ape-41637	176	5	2011	2011	NUM
ape-41637	176	6	s9	s9	NOUN
ape-41637	176	7	.	.	PUNCT
ape-41637	177	1	note	note	NOUN
ape-41637	177	2	5	5	NUM
ape-41637	177	3	.	.	X
ape-41637	177	4	cita	cita	PROPN
ape-41637	177	5	2011	2011	NUM
ape-41637	177	6	s10	s10	PROPN
ape-41637	177	7	.	.	PUNCT
ape-41637	178	1	note	note	VERB
ape-41637	178	2	6	6	NUM
ape-41637	178	3	.	.	NOUN
ape-41637	178	4	gwangdi	gwangdi	NOUN
ape-41637	178	5	and	and	CCONJ
ape-41637	178	6	garba(n	garba(n	NOUN
ape-41637	178	7	1	1	NUM
ape-41637	178	8	)	)	PUNCT
ape-41637	178	9	.	.	PUNCT
ape-41637	179	1	note	note	VERB
ape-41637	179	2	7	7	NUM
ape-41637	179	3	.	.	PUNCT
ape-41637	179	4	federal	federal	PROPN
ape-41637	179	5	inland	inland	PROPN
ape-41637	179	6	revenue	revenue	NOUN
ape-41637	179	7	services	service	NOUN
ape-41637	179	8	(	(	PUNCT
ape-41637	179	9	establishment	establishment	NOUN
ape-41637	179	10	)	)	PUNCT
ape-41637	179	11	act	act	NOUN
ape-41637	179	12	2007	2007	NUM
ape-41637	179	13	s26(1	s26(1	NOUN
ape-41637	179	14	)	)	PUNCT
ape-41637	179	15	.	.	PUNCT
ape-41637	180	1	note	note	VERB
ape-41637	180	2	8	8	NUM
ape-41637	180	3	.	.	NOUN
ape-41637	180	4	gwangdi	gwangdi	NOUN
ape-41637	180	5	and	and	CCONJ
ape-41637	180	6	garba	garba	PROPN
ape-41637	180	7	(	(	PUNCT
ape-41637	180	8	n	n	NOUN
ape-41637	180	9	1	1	X
ape-41637	180	10	)	)	PUNCT
ape-41637	180	11	note	note	NOUN
ape-41637	180	12	9	9	NUM
ape-41637	180	13	.	.	PUNCT
ape-41637	181	1	bbakin	bbakin	PROPN
ape-41637	181	2	,	,	PUNCT
ape-41637	181	3	’	'	PUNCT
ape-41637	181	4	what	what	PRON
ape-41637	181	5	is	be	AUX
ape-41637	181	6	company	company	NOUN
ape-41637	181	7	law	law	NOUN
ape-41637	181	8	in	in	ADP
ape-41637	181	9	nigeria	nigeria	PROPN
ape-41637	181	10	?	?	PUNCT
ape-41637	181	11	’	'	PUNCT
ape-41637	181	12	,	,	PUNCT
ape-41637	181	13	(	(	PUNCT
ape-41637	181	14	2020	2020	NUM
ape-41637	181	15	)	)	PUNCT
ape-41637	181	16	abbakin	abbakin	PROPN
ape-41637	181	17	glova	glova	PROPN
ape-41637	181	18	solution	solution	PROPN
ape-41637	181	19	ltd	ltd	PROPN
ape-41637	181	20	.	.	PROPN
ape-41637	182	1	<	<	AUX
ape-41637	182	2	https://www.abbakin.com/what-is-a-company-in-nigeria-law/>accessed	https://www.abbakin.com/what-is-a-company-in-nigeria-law/>accesse	VERB
ape-41637	182	3	15	15	NUM
ape-41637	182	4	march	march	NOUN
ape-41637	182	5	2023	2023	NUM
ape-41637	182	6	.	.	PUNCT
ape-41637	183	1	note	note	VERB
ape-41637	183	2	10	10	NUM
ape-41637	183	3	.	.	PUNCT
ape-41637	184	1	ibid	ibid	NOUN
ape-41637	184	2	.	.	PUNCT
ape-41637	185	1	note	note	VERB
ape-41637	185	2	11	11	NUM
ape-41637	185	3	.	.	PUNCT
ape-41637	186	1	h	h	PROPN
ape-41637	186	2	adams	adams	PROPN
ape-41637	186	3	,	,	PUNCT
ape-41637	186	4	‘	'	PUNCT
ape-41637	186	5	what	what	PRON
ape-41637	186	6	is	be	AUX
ape-41637	186	7	a	a	DET
ape-41637	186	8	company	company	NOUN
ape-41637	186	9	,	,	PUNCT
ape-41637	186	10	how	how	SCONJ
ape-41637	186	11	to	to	PART
ape-41637	186	12	start	start	VERB
ape-41637	186	13	one	one	NUM
ape-41637	186	14	,	,	PUNCT
ape-41637	186	15	different	different	ADJ
ape-41637	186	16	types	type	NOUN
ape-41637	186	17	’	'	PUNCT
ape-41637	186	18	(	(	PUNCT
ape-41637	186	19	2022	2022	NUM
ape-41637	186	20	)	)	PUNCT
ape-41637	187	1	investopedia	investopedia	PROPN
ape-41637	187	2	<	<	X
ape-41637	187	3	https://www.investopedia.com/terms/c/company.asp	https://www.investopedia.com/terms/c/company.asp	PROPN
ape-41637	187	4	>	>	VERB
ape-41637	187	5	accessed	access	VERB
ape-41637	187	6	15	15	NUM
ape-41637	187	7	march	march	NOUN
ape-41637	187	8	,	,	PUNCT
ape-41637	187	9	2023	2023	NUM
ape-41637	187	10	.	.	PUNCT
ape-41637	188	1	note	note	NOUN
ape-41637	188	2	12	12	NUM
ape-41637	188	3	.	.	PUNCT
ape-41637	189	1	a	a	DET
ape-41637	189	2	ali	ali	PROPN
ape-41637	189	3	shaw	shaw	PROPN
ape-41637	189	4	,	,	PUNCT
ape-41637	189	5	“	"	PUNCT
ape-41637	189	6	what	what	PRON
ape-41637	189	7	is	be	AUX
ape-41637	189	8	a	a	DET
ape-41637	189	9	company?-meaning	company?-meaning	NOUN
ape-41637	189	10	,	,	PUNCT
ape-41637	189	11	features	feature	NOUN
ape-41637	189	12	,	,	PUNCT
ape-41637	189	13	and	and	CCONJ
ape-41637	189	14	types	type	NOUN
ape-41637	189	15	of	of	ADP
ape-41637	189	16	companies	company	NOUN
ape-41637	189	17	”	"	PUNCT
ape-41637	189	18	(	(	PUNCT
ape-41637	189	19	2022	2022	NUM
ape-41637	189	20	)	)	PUNCT
ape-41637	189	21	marketing	marketing	NOUN
ape-41637	189	22	tutor	tutor	NOUN
ape-41637	189	23	https://www.marketing	https://www.marketing	NOUN
ape-41637	189	24	tutor.net/what	tutor.net/what	PRON
ape-41637	189	25	is	be	AUX
ape-41637	189	26	a	a	DET
ape-41637	189	27	company	company	NOUN
ape-41637	189	28	>	>	X
ape-41637	189	29	accessed	access	VERB
ape-41637	189	30	15	15	NUM
ape-41637	189	31	march	march	NOUN
ape-41637	189	32	2023	2023	NUM
ape-41637	189	33	.	.	PUNCT
ape-41637	190	1	note	note	VERB
ape-41637	190	2	13	13	NUM
ape-41637	190	3	.	.	PUNCT
ape-41637	191	1	(	(	PUNCT
ape-41637	191	2	n	n	ADV
ape-41637	191	3	11	11	NUM
ape-41637	191	4	)	)	PUNCT
ape-41637	191	5	.	.	PUNCT
ape-41637	192	1	note	note	VERB
ape-41637	192	2	14	14	NUM
ape-41637	192	3	.	.	PUNCT
ape-41637	193	1	business	business	NOUN
ape-41637	193	2	basics	basic	NOUN
ape-41637	193	3	,	,	PUNCT
ape-41637	193	4	“	"	PUNCT
ape-41637	193	5	what	what	PRON
ape-41637	193	6	is	be	AUX
ape-41637	193	7	a	a	DET
ape-41637	193	8	company	company	NOUN
ape-41637	193	9	?	?	PUNCT
ape-41637	193	10	”	"	PUNCT
ape-41637	194	1	(	(	PUNCT
ape-41637	194	2	2019	2019	NUM
ape-41637	194	3	)	)	PUNCT
ape-41637	194	4	nws	nws	PROPN
ape-41637	194	5	government	government	NOUN
ape-41637	194	6	small	small	ADJ
ape-41637	194	7	business	business	NOUN
ape-41637	194	8	commissioner	commissioner	NOUN
ape-41637	194	9	<	<	NOUN
ape-41637	194	10	https://www.smallbusiness.nsw.gov.au	https://www.smallbusiness.nsw.gov.au	PROPN
ape-41637	194	11	/	/	SYM
ape-41637	194	12	get	get	NOUN
ape-41637	194	13	-	-	PUNCT
ape-41637	194	14	help	help	NOUN
ape-41637	194	15	/	/	SYM
ape-41637	194	16	business	business	NOUN
ape-41637	194	17	-	-	PUNCT
ape-41637	194	18	basics	basic	NOUN
ape-41637	194	19	/	/	SYM
ape-41637	194	20	what	what	PRON
ape-41637	194	21	-	-	PUNCT
ape-41637	194	22	company	company	NOUN
ape-41637	194	23	>	>	NOUN
ape-41637	194	24	accesse	accesse	NOUN
ape-41637	195	1	d	d	PROPN
ape-41637	195	2	15	15	NUM
ape-41637	195	3	march	march	NOUN
ape-41637	195	4	2023	2023	NUM
ape-41637	195	5	.	.	PUNCT
ape-41637	196	1	note	note	VERB
ape-41637	196	2	15	15	NUM
ape-41637	196	3	.	.	PUNCT
ape-41637	197	1	p	p	PRON
ape-41637	197	2	bera	bera	NOUN
ape-41637	197	3	,	,	PUNCT
ape-41637	197	4	“	"	PUNCT
ape-41637	197	5	what	what	PRON
ape-41637	197	6	is	be	AUX
ape-41637	197	7	income	income	NOUN
ape-41637	197	8	?	?	PUNCT
ape-41637	197	9	”	"	PUNCT
ape-41637	197	10	,	,	PUNCT
ape-41637	197	11	(	(	PUNCT
ape-41637	197	12	2020	2020	NUM
ape-41637	197	13	)	)	PUNCT
ape-41637	197	14	capital.com	capital.com	X
ape-41637	197	15	cfd	cfd	NOUN
ape-41637	197	16	trading	trading	NOUN
ape-41637	197	17	app	app	NOUN
ape-41637	197	18	.	.	PUNCT
ape-41637	198	1	<	<	X
ape-41637	198	2	https://www.capital.com	https://www.capital.com	X
ape-41637	198	3	>	>	PUNCT
ape-41637	198	4	accessed	access	VERB
ape-41637	198	5	17	17	NUM
ape-41637	198	6	march	march	NOUN
ape-41637	198	7	2023	2023	NUM
ape-41637	198	8	.	.	PUNCT
ape-41637	199	1	note	note	VERB
ape-41637	199	2	16	16	NUM
ape-41637	199	3	.	.	PUNCT
ape-41637	200	1	‘	'	PUNCT
ape-41637	200	2	‘	'	PUNCT
ape-41637	200	3	what	what	PRON
ape-41637	200	4	are	be	AUX
ape-41637	200	5	the	the	DET
ape-41637	200	6	3	3	NUM
ape-41637	200	7	types	type	NOUN
ape-41637	200	8	of	of	ADP
ape-41637	200	9	income	income	NOUN
ape-41637	200	10	?	?	PUNCT
ape-41637	201	1	definition	definition	NOUN
ape-41637	201	2	and	and	CCONJ
ape-41637	201	3	importance	importance	NOUN
ape-41637	201	4	’’	’'	PUNCT
ape-41637	201	5	(	(	PUNCT
ape-41637	201	6	2023	2023	NUM
ape-41637	201	7	)	)	PUNCT
ape-41637	201	8	indeed	indeed	ADV
ape-41637	201	9	career	career	NOUN
ape-41637	201	10	guide	guide	NOUN
ape-41637	201	11	<	<	X
ape-41637	201	12	http://www.indeed.com/career-development/types-of-income>accessed	http://www.indeed.com/career-development/types-of-income>accesse	VERB
ape-41637	201	13	17	17	NUM
ape-41637	201	14	march	march	PROPN
ape-41637	201	15	2023	2023	NUM
ape-41637	201	16	note	note	NOUN
ape-41637	201	17	17.‘what	17.‘what	PRON
ape-41637	201	18	is	be	AUX
ape-41637	201	19	income	income	NOUN
ape-41637	201	20	?	?	PUNCT
ape-41637	202	1	definition	definition	NOUN
ape-41637	202	2	and	and	CCONJ
ape-41637	202	3	meaning	meaning	NOUN
ape-41637	202	4	’	'	PUNCT
ape-41637	202	5	(	(	PUNCT
ape-41637	202	6	2020	2020	NUM
ape-41637	202	7	)	)	PUNCT
ape-41637	202	8	navigate	navigate	VERB
ape-41637	202	9	mbn	mbn	PROPN
ape-41637	202	10	market	market	NOUN
ape-41637	202	11	business	business	NOUN
ape-41637	202	12	news	news	PROPN
ape-41637	202	13	<	<	X
ape-41637	202	14	https://www.marketbusinessnews.com	https://www.marketbusinessnews.com	X
ape-41637	202	15	>	>	X
ape-41637	202	16	accessed	access	VERB
ape-41637	202	17	17	17	NUM
ape-41637	202	18	march	march	NOUN
ape-41637	202	19	2023	2023	NUM
ape-41637	202	20	.	.	PUNCT
ape-41637	203	1	note	note	NOUN
ape-41637	203	2	18	18	NUM
ape-41637	203	3	.	.	PUNCT
ape-41637	204	1	the	the	DET
ape-41637	204	2	income	income	NOUN
ape-41637	204	3	tax	tax	PROPN
ape-41637	204	4	administration	administration	NOUN
ape-41637	204	5	in	in	ADP
ape-41637	204	6	nigeria	nigeria	PROPN
ape-41637	204	7	(	(	PUNCT
ape-41637	204	8	case	case	NOUN
ape-41637	204	9	study	study	NOUN
ape-41637	204	10	of	of	ADP
ape-41637	204	11	kwara	kwara	PROPN
ape-41637	204	12	state	state	PROPN
ape-41637	204	13	board	board	PROPN
ape-41637	204	14	of	of	ADP
ape-41637	204	15	internal	internal	ADJ
ape-41637	204	16	revenue	revenue	NOUN
ape-41637	204	17	)	)	PUNCT
ape-41637	204	18	(	(	PUNCT
ape-41637	204	19	2022	2022	NUM
ape-41637	204	20	)	)	PUNCT
ape-41637	204	21	rw	rw	NOUN
ape-41637	204	22	researchwap	researchwap	PROPN
ape-41637	204	23	hub	hub	PROPN
ape-41637	204	24	for	for	ADP
ape-41637	204	25	great	great	ADJ
ape-41637	204	26	researchers	researcher	NOUN
ape-41637	204	27	<	<	X
ape-41637	204	28	http://researchwap.net	http://researchwap.net	NOUN
ape-41637	204	29	/	/	SYM
ape-41637	204	30	business	business	NOUN
ape-41637	204	31	-	-	PUNCT
ape-41637	204	32	administration	administration	NOUN
ape-41637	204	33	/	/	SYM
ape-41637	204	34	pr6kdex69idhqn	pr6kdex69idhqn	NOUN
ape-41637	204	35	accessed	access	VERB
ape-41637	204	36	18	18	NUM
ape-41637	204	37	march	march	NOUN
ape-41637	204	38	2023	2023	NUM
ape-41637	204	39	note	note	NOUN
ape-41637	204	40	19	19	NUM
ape-41637	204	41	.	.	PUNCT
ape-41637	205	1	(	(	PUNCT
ape-41637	205	2	n	n	ADV
ape-41637	205	3	17	17	NUM
ape-41637	205	4	)	)	PUNCT
ape-41637	205	5	.	.	PUNCT
ape-41637	206	1	note	note	VERB
ape-41637	206	2	20	20	NUM
ape-41637	206	3	.	.	PUNCT
ape-41637	207	1	d	d	X
ape-41637	207	2	gorton	gorton	PROPN
ape-41637	207	3	,	,	PUNCT
ape-41637	207	4	“	"	PUNCT
ape-41637	207	5	taxes	taxis	NOUN
ape-41637	207	6	definition	definition	NOUN
ape-41637	207	7	:	:	PUNCT
ape-41637	207	8	types	type	NOUN
ape-41637	207	9	,	,	PUNCT
ape-41637	207	10	who	who	PRON
ape-41637	207	11	pays	pay	VERB
ape-41637	207	12	,	,	PUNCT
ape-41637	207	13	and	and	CCONJ
ape-41637	207	14	why	why	SCONJ
ape-41637	207	15	”	"	PUNCT
ape-41637	207	16	,	,	PUNCT
ape-41637	207	17	(	(	PUNCT
ape-41637	207	18	2023	2023	NUM
ape-41637	207	19	)	)	PUNCT
ape-41637	208	1	investopedia	investopedia	PROPN
ape-41637	208	2	<	<	X
ape-41637	208	3	https://www.investopedia.com/taxes>accessed	https://www.investopedia.com/taxes>accessed	PROPN
ape-41637	208	4	18	18	NUM
ape-41637	208	5	march	march	NOUN
ape-41637	208	6	2023	2023	NUM
ape-41637	208	7	.	.	PUNCT
ape-41637	209	1	note	note	NOUN
ape-41637	209	2	21	21	NUM
ape-41637	209	3	.	.	PUNCT
ape-41637	210	1	‘	'	PUNCT
ape-41637	210	2	what	what	PRON
ape-41637	210	3	is	be	AUX
ape-41637	210	4	tax	tax	NOUN
ape-41637	210	5	?	?	PUNCT
ape-41637	210	6	’	'	PUNCT
ape-41637	210	7	,	,	PUNCT
ape-41637	210	8	tax	tax	NOUN
ape-41637	210	9	foundation	foundation	NOUN
ape-41637	210	10	taxedu	taxedu	PROPN
ape-41637	210	11	.	.	PUNCT
ape-41637	211	1	(	(	PUNCT
ape-41637	211	2	2021	2021	NUM
ape-41637	211	3	)	)	PUNCT
ape-41637	212	1	<	<	AUX
ape-41637	212	2	https://wwww.taxfoundation.org/what-is-tax	https://wwww.taxfoundation.org/what-is-tax	ADV
ape-41637	212	3	>	>	X
ape-41637	212	4	accessed	access	VERB
ape-41637	212	5	18	18	NUM
ape-41637	212	6	march	march	NOUN
ape-41637	212	7	2023	2023	NUM
ape-41637	212	8	.	.	PUNCT
ape-41637	213	1	note	note	VERB
ape-41637	213	2	22	22	NUM
ape-41637	213	3	.	.	PUNCT
ape-41637	214	1	tax	tax	NOUN
ape-41637	214	2	in	in	ADP
ape-41637	214	3	india	india	PROPN
ape-41637	214	4	,	,	PUNCT
ape-41637	214	5	’	'	PUNCT
ape-41637	214	6	groww	groww	PROPN
ape-41637	214	7	(	(	PUNCT
ape-41637	214	8	2020	2020	NUM
ape-41637	214	9	)	)	PUNCT
ape-41637	215	1	<	<	X
ape-41637	215	2	https://www.groww.in/what/is/tax/definition	https://www.groww.in/what/is/tax/definition	NOUN
ape-41637	215	3	-&-/>a	-&-/>a	PROPN
ape-41637	215	4	accessed	access	VERB
ape-41637	215	5	18	18	NUM
ape-41637	215	6	march	march	NOUN
ape-41637	215	7	2023	2023	NUM
ape-41637	215	8	.	.	PUNCT
ape-41637	216	1	note	note	VERB
ape-41637	216	2	23	23	NUM
ape-41637	216	3	.	.	PUNCT
ape-41637	217	1	cambridge	cambridge	PROPN
ape-41637	217	2	english	english	PROPN
ape-41637	217	3	octopus	octopus	PROPN
ape-41637	217	4	,	,	PUNCT
ape-41637	217	5	‘	'	PUNCT
ape-41637	217	6	tax	tax	NOUN
ape-41637	217	7	,	,	PUNCT
ape-41637	217	8	’	'	PUNCT
ape-41637	217	9	cambridge	cambridge	PROPN
ape-41637	217	10	dictionary	dictionary	PROPN
ape-41637	217	11	(	(	PUNCT
ape-41637	217	12	cambridge	cambridge	PROPN
ape-41637	217	13	university	university	PROPN
ape-41637	217	14	press	press	NOUN
ape-41637	217	15	,	,	PUNCT
ape-41637	217	16	4th	4th	ADJ
ape-41637	217	17	www.scholink.org/ojs/index.php/ape	www.scholink.org/ojs/index.php/ape	NOUN
ape-41637	217	18	advances	advance	NOUN
ape-41637	217	19	in	in	ADP
ape-41637	217	20	politics	politic	NOUN
ape-41637	217	21	and	and	CCONJ
ape-41637	217	22	economics	economic	NOUN
ape-41637	217	23	vol	vol	NOUN
ape-41637	217	24	.	.	PUNCT
ape-41637	218	1	7	7	NUM
ape-41637	218	2	,	,	PUNCT
ape-41637	218	3	no	no	INTJ
ape-41637	218	4	.	.	NOUN
ape-41637	218	5	3	3	NUM
ape-41637	218	6	,	,	PUNCT
ape-41637	218	7	2024	2024	NUM
ape-41637	218	8	published	publish	VERB
ape-41637	218	9	by	by	ADP
ape-41637	218	10	scholink	scholink	PROPN
ape-41637	218	11	inc	inc	PROPN
ape-41637	218	12	.	.	PROPN
ape-41637	218	13	33	33	NUM
ape-41637	218	14	edn	edn	NOUN
ape-41637	218	15	2013	2013	NUM
ape-41637	218	16	)	)	PUNCT
ape-41637	218	17	.	.	PUNCT
ape-41637	219	1	note	note	VERB
ape-41637	219	2	24	24	NUM
ape-41637	219	3	.	.	PUNCT
ape-41637	220	1	h	h	PROPN
ape-41637	220	2	l.	l.	PROPN
ape-41637	220	3	bhartia	bhartia	PROPN
ape-41637	220	4	,	,	PUNCT
ape-41637	220	5	public	public	ADJ
ape-41637	220	6	finance	finance	NOUN
ape-41637	220	7	’	'	PUNCT
ape-41637	220	8	(	(	PUNCT
ape-41637	220	9	13th	13th	NOUN
ape-41637	220	10	ddn	ddn	PROPN
ape-41637	220	11	.	.	PROPN
ape-41637	220	12	,	,	PUNCT
ape-41637	220	13	new	new	ADJ
ape-41637	220	14	dheli	dheli	ADJ
ape-41637	220	15	vikas	vikas	PROPN
ape-41637	220	16	publishing	publishing	PROPN
ape-41637	220	17	house	house	PROPN
ape-41637	220	18	pvt	pvt	PROPN
ape-41637	220	19	ltd	ltd	PROPN
ape-41637	220	20	2009	2009	NUM
ape-41637	220	21	)	)	PUNCT
ape-41637	220	22	.	.	PUNCT
ape-41637	221	1	note	note	VERB
ape-41637	221	2	25	25	NUM
ape-41637	221	3	.	.	PUNCT
ape-41637	222	1	c.n	c.n	PROPN
ape-41637	222	2	.	.	PROPN
ape-41637	222	3	siokwu	siokwu	PROPN
ape-41637	222	4	,	,	PUNCT
ape-41637	222	5	‘	'	PUNCT
ape-41637	222	6	company	company	NOUN
ape-41637	222	7	income	income	NOUN
ape-41637	222	8	tax	tax	NOUN
ape-41637	222	9	administration	administration	NOUN
ape-41637	222	10	in	in	ADP
ape-41637	222	11	nigeria	nigeria	PROPN
ape-41637	222	12	(	(	PUNCT
ape-41637	222	13	problem	problem	NOUN
ape-41637	222	14	and	and	CCONJ
ape-41637	222	15	prospect	prospect	VERB
ape-41637	222	16	)	)	PUNCT
ape-41637	223	1	[	[	X
ape-41637	223	2	2021	2021	NUM
ape-41637	223	3	]	]	PUNCT
ape-41637	223	4	unpublished	unpublished	ADJ
ape-41637	223	5	thesis	thesis	NOUN
ape-41637	223	6	,	,	PUNCT
ape-41637	223	7	abuad.<https://www.pub.abuad.edu.ng	abuad.<https://www.pub.abuad.edu.ng	ADV
ape-41637	223	8	>	>	X
ape-41637	223	9	accessed	access	VERB
ape-41637	223	10	20	20	NUM
ape-41637	223	11	march	march	NOUN
ape-41637	223	12	2023	2023	NUM
ape-41637	223	13	.	.	PUNCT
ape-41637	224	1	note	note	VERB
ape-41637	224	2	26	26	NUM
ape-41637	224	3	.	.	PUNCT
ape-41637	225	1	ibid	ibid	NOUN
ape-41637	225	2	.	.	PUNCT
ape-41637	226	1	note	note	VERB
ape-41637	226	2	27	27	NUM
ape-41637	226	3	.	.	PUNCT
ape-41637	227	1	g	g	NOUN
ape-41637	227	2	,	,	PUNCT
ape-41637	227	3	n	n	CCONJ
ape-41637	227	4	ogudu	ogudu	NOUN
ape-41637	227	5	,	,	PUNCT
ape-41637	227	6	i	i	PRON
ape-41637	227	7	,	,	PUNCT
ape-41637	227	8	kingsley	kingsley	PROPN
ape-41637	227	9	,	,	PUNCT
ape-41637	227	10	&	&	CCONJ
ape-41637	227	11	n.t	n.t	PROPN
ape-41637	227	12	.	.	PROPN
ape-41637	227	13	akinlosotu	akinlosotu	PROPN
ape-41637	227	14	,	,	PUNCT
ape-41637	227	15	“	"	PUNCT
ape-41637	227	16	corporate	corporate	ADJ
ape-41637	227	17	income	income	NOUN
ape-41637	227	18	tax	tax	NOUN
ape-41637	227	19	and	and	CCONJ
ape-41637	227	20	manufacturing	manufacturing	NOUN
ape-41637	227	21	sector	sector	NOUN
ape-41637	227	22	performance	performance	NOUN
ape-41637	227	23	in	in	ADP
ape-41637	227	24	nigeria	nigeria	PROPN
ape-41637	227	25	:	:	PUNCT
ape-41637	227	26	a	a	DET
ape-41637	227	27	panel	panel	NOUN
ape-41637	227	28	data	data	VERB
ape-41637	227	29	analysis	analysis	NOUN
ape-41637	227	30	.	.	PUNCT
ape-41637	228	1	[	[	X
ape-41637	228	2	2018	2018	NUM
ape-41637	228	3	]	]	PUNCT
ape-41637	228	4	cbn	cbn	PROPN
ape-41637	228	5	bullion	bullion	PROPN
ape-41637	228	6	42(4	42(4	PROPN
ape-41637	228	7	)	)	PUNCT
ape-41637	228	8	,	,	PUNCT
ape-41637	228	9	28	28	NUM
ape-41637	228	10	-	-	SYM
ape-41637	228	11	36.<https://dg.cbn.gov.ng	36.<https://dg.cbn.gov.ng	NUM
ape-41637	228	12	/	/	SYM
ape-41637	228	13	bullion	bullion	NOUN
ape-41637	228	14	.	.	PUNCT
ape-41637	229	1	>	>	X
ape-41637	229	2	accessed	access	VERB
ape-41637	229	3	20	20	NUM
ape-41637	229	4	march	march	NOUN
ape-41637	229	5	2023	2023	NUM
ape-41637	229	6	.	.	PUNCT
ape-41637	230	1	note	note	VERB
ape-41637	230	2	28	28	NUM
ape-41637	230	3	.	.	PUNCT
ape-41637	231	1	k	k	PROPN
ape-41637	231	2	julia	julia	PROPN
ape-41637	231	3	,	,	PUNCT
ape-41637	231	4	“	"	PUNCT
ape-41637	231	5	corporate	corporate	ADJ
ape-41637	231	6	tax	tax	NOUN
ape-41637	231	7	:	:	PUNCT
ape-41637	231	8	definition	definition	NOUN
ape-41637	231	9	,	,	PUNCT
ape-41637	231	10	deductions	deduction	NOUN
ape-41637	231	11	,	,	PUNCT
ape-41637	231	12	how	how	SCONJ
ape-41637	231	13	it	it	PRON
ape-41637	231	14	works	work	VERB
ape-41637	231	15	”	"	PUNCT
ape-41637	231	16	(	(	PUNCT
ape-41637	231	17	2022	2022	NUM
ape-41637	231	18	)	)	PUNCT
ape-41637	231	19	investopedia	investopedia	PROPN
ape-41637	231	20	.	.	PUNCT
ape-41637	232	1	<	<	X
ape-41637	232	2	https://www.investopedia.com	https://www.investopedia.com	X
ape-41637	232	3	>	>	X
ape-41637	232	4	accessed	access	VERB
ape-41637	232	5	20	20	NUM
ape-41637	232	6	march	march	NOUN
ape-41637	232	7	2023	2023	NUM
ape-41637	232	8	.	.	PUNCT
ape-41637	233	1	note	note	NOUN
ape-41637	233	2	29	29	NUM
ape-41637	233	3	.	.	PUNCT
ape-41637	234	1	“	"	PUNCT
ape-41637	234	2	corporate	corporate	ADJ
ape-41637	234	3	income	income	NOUN
ape-41637	234	4	tax	tax	NOUN
ape-41637	234	5	”	"	PUNCT
ape-41637	234	6	,	,	PUNCT
ape-41637	234	7	taxedu	taxedu	VERB
ape-41637	234	8	tax	tax	NOUN
ape-41637	234	9	foundation	foundation	NOUN
ape-41637	234	10	(	(	PUNCT
ape-41637	234	11	2019	2019	NUM
ape-41637	234	12	)	)	PUNCT
ape-41637	234	13	.	.	PUNCT
ape-41637	235	1	<	<	X
ape-41637	235	2	https://www.taxfoundation.org	https://www.taxfoundation.org	X
ape-41637	235	3	>	>	X
ape-41637	235	4	accessed	access	VERB
ape-41637	235	5	22	22	NUM
ape-41637	235	6	march	march	NOUN
ape-41637	235	7	2023	2023	NUM
ape-41637	235	8	.	.	PUNCT
ape-41637	236	1	note	note	VERB
ape-41637	236	2	30	30	NUM
ape-41637	236	3	.	.	PUNCT
ape-41637	237	1	robert	robert	PROPN
ape-41637	237	2	inoma	inoma	PROPN
ape-41637	237	3	and	and	CCONJ
ape-41637	237	4	co.	co.	PROPN
ape-41637	237	5	,	,	PUNCT
ape-41637	237	6	“	"	PUNCT
ape-41637	237	7	understanding	understand	VERB
ape-41637	237	8	corporate	corporate	ADJ
ape-41637	237	9	income	income	NOUN
ape-41637	237	10	tax	tax	NOUN
ape-41637	237	11	in	in	ADP
ape-41637	237	12	nigeria	nigeria	PROPN
ape-41637	237	13	”	"	PUNCT
ape-41637	237	14	,	,	PUNCT
ape-41637	237	15	(	(	PUNCT
ape-41637	237	16	2021	2021	NUM
ape-41637	237	17	)	)	PUNCT
ape-41637	237	18	robert	robert	PROPN
ape-41637	237	19	inoma	inoma	PROPN
ape-41637	237	20	&	&	CCONJ
ape-41637	237	21	co	co	X
ape-41637	237	22	legal	legal	PROPN
ape-41637	237	23	practitioners.<https://www.robertinomalaw.com	practitioners.<https://www.robertinomalaw.com	ADV
ape-41637	237	24	>	>	X
ape-41637	237	25	accessed	access	VERB
ape-41637	237	26	22	22	NUM
ape-41637	237	27	march	march	NOUN
ape-41637	237	28	2023	2023	NUM
ape-41637	237	29	.	.	PUNCT
ape-41637	238	1	note	note	NOUN
ape-41637	238	2	31	31	NUM
ape-41637	238	3	.	.	PUNCT
ape-41637	239	1	ordinance	ordinance	PROPN
ape-41637	239	2	no.14	no.14	PROPN
ape-41637	239	3	1939	1939	NUM
ape-41637	239	4	.	.	PUNCT
ape-41637	240	1	note	note	VERB
ape-41637	240	2	32	32	NUM
ape-41637	240	3	.	.	PUNCT
ape-41637	241	1	firs	fir	NOUN
ape-41637	241	2	,	,	PUNCT
ape-41637	241	3	a	a	DET
ape-41637	241	4	comprehensive	comprehensive	ADJ
ape-41637	241	5	tax	tax	NOUN
ape-41637	241	6	history	history	NOUN
ape-41637	241	7	of	of	ADP
ape-41637	241	8	nigeria	nigeria	PROPN
ape-41637	241	9	(	(	PUNCT
ape-41637	241	10	ibadan	ibadan	PROPN
ape-41637	241	11	:	:	PUNCT
ape-41637	241	12	safari	safari	PROPN
ape-41637	241	13	books	books	PROPN
ape-41637	241	14	ltd	ltd	PROPN
ape-41637	241	15	2012	2012	NUM
ape-41637	241	16	)	)	PUNCT
ape-41637	241	17	201	201	NUM
ape-41637	241	18	note	note	NOUN
ape-41637	241	19	33	33	NUM
ape-41637	241	20	.	.	PUNCT
ape-41637	242	1	m.i	m.i	PROPN
ape-41637	242	2	g	g	PROPN
ape-41637	242	3	and	and	CCONJ
ape-41637	242	4	a.	a.	NOUN
ape-41637	242	5	garba	garba	PROPN
ape-41637	242	6	,	,	PUNCT
ape-41637	242	7	“	"	PUNCT
ape-41637	242	8	administration	administration	NOUN
ape-41637	242	9	of	of	ADP
ape-41637	242	10	companies	company	NOUN
ape-41637	242	11	income	income	VERB
ape-41637	242	12	tax	tax	NOUN
ape-41637	242	13	in	in	ADP
ape-41637	242	14	nigeria	nigeria	PROPN
ape-41637	242	15	:	:	PUNCT
ape-41637	242	16	issues	issue	NOUN
ape-41637	242	17	of	of	ADP
ape-41637	242	18	compliance	compliance	NOUN
ape-41637	242	19	and	and	CCONJ
ape-41637	242	20	enforcement	enforcement	NOUN
ape-41637	242	21	”	"	PUNCT
ape-41637	243	1	[	[	X
ape-41637	243	2	2015	2015	NUM
ape-41637	243	3	]	]	PUNCT
ape-41637	243	4	european	european	PROPN
ape-41637	243	5	journal	journal	PROPN
ape-41637	243	6	of	of	ADP
ape-41637	243	7	business	business	NOUN
ape-41637	243	8	and	and	CCONJ
ape-41637	243	9	management	management	NOUN
ape-41637	243	10	,	,	PUNCT
ape-41637	243	11	issn	issn	PROPN
ape-41637	243	12	2222	2222	NUM
ape-41637	243	13	-	-	SYM
ape-41637	243	14	1905	1905	NUM
ape-41637	243	15	vol.7(8	vol.7(8	NOUN
ape-41637	243	16	)	)	PUNCT
ape-41637	243	17	<	<	X
ape-41637	243	18	https://www.iiste.org	https://www.iiste.org	X
ape-41637	243	19	>	>	X
ape-41637	243	20	accessed	access	VERB
ape-41637	243	21	12	12	NUM
ape-41637	243	22	february	february	NOUN
ape-41637	243	23	,	,	PUNCT
ape-41637	243	24	2023	2023	NUM
ape-41637	243	25	.	.	PUNCT
ape-41637	244	1	note	note	VERB
ape-41637	244	2	34	34	NUM
ape-41637	244	3	.	.	PUNCT
ape-41637	245	1	firs	fir	NOUN
ape-41637	245	2	,	,	PUNCT
ape-41637	245	3	a	a	DET
ape-41637	245	4	comprehensive	comprehensive	ADJ
ape-41637	245	5	tax	tax	NOUN
ape-41637	245	6	history	history	NOUN
ape-41637	245	7	of	of	ADP
ape-41637	245	8	nigeria	nigeria	PROPN
ape-41637	245	9	note	note	VERB
ape-41637	245	10	35	35	NUM
ape-41637	245	11	.	.	PUNCT
ape-41637	246	1	(	(	PUNCT
ape-41637	246	2	n	n	ADV
ape-41637	246	3	21	21	NUM
ape-41637	246	4	)	)	PUNCT
ape-41637	246	5	.	.	PUNCT
ape-41637	247	1	note	note	VERB
ape-41637	247	2	36	36	NUM
ape-41637	247	3	.	.	PUNCT
ape-41637	248	1	cap.85	cap.85	PROPN
ape-41637	248	2	,	,	PUNCT
ape-41637	248	3	1958	1958	NUM
ape-41637	248	4	.	.	PUNCT
ape-41637	249	1	note	note	VERB
ape-41637	249	2	37	37	NUM
ape-41637	249	3	.	.	PUNCT
ape-41637	250	1	ordinance	ordinance	NOUN
ape-41637	250	2	no.39	no.39	NOUN
ape-41637	250	3	1958	1958	NUM
ape-41637	250	4	note	note	VERB
ape-41637	250	5	38	38	NUM
ape-41637	250	6	.	.	PUNCT
ape-41637	251	1	(	(	PUNCT
ape-41637	251	2	n	n	ADV
ape-41637	251	3	21	21	NUM
ape-41637	251	4	)	)	PUNCT
ape-41637	251	5	.	.	PUNCT
ape-41637	252	1	note	note	VERB
ape-41637	252	2	39	39	NUM
ape-41637	252	3	.	.	PUNCT
ape-41637	253	1	(	(	PUNCT
ape-41637	253	2	n	n	ADV
ape-41637	253	3	21	21	NUM
ape-41637	253	4	)	)	PUNCT
ape-41637	253	5	.	.	PUNCT
ape-41637	254	1	note	note	VERB
ape-41637	254	2	40	40	NUM
ape-41637	254	3	.	.	PUNCT
ape-41637	255	1	(	(	PUNCT
ape-41637	255	2	n	n	ADV
ape-41637	255	3	20	20	NUM
ape-41637	255	4	)	)	PUNCT
ape-41637	255	5	.	.	PUNCT
ape-41637	256	1	note	note	VERB
ape-41637	256	2	41	41	NUM
ape-41637	256	3	.	.	PUNCT
ape-41637	257	1	(	(	PUNCT
ape-41637	257	2	n	n	ADV
ape-41637	257	3	21	21	NUM
ape-41637	257	4	)	)	PUNCT
ape-41637	257	5	.	.	PUNCT
ape-41637	258	1	note	note	VERB
ape-41637	258	2	42	42	NUM
ape-41637	258	3	.	.	PUNCT
ape-41637	259	1	income	income	NOUN
ape-41637	259	2	tax	tax	NOUN
ape-41637	259	3	(	(	PUNCT
ape-41637	259	4	amendment	amendment	NOUN
ape-41637	259	5	)	)	PUNCT
ape-41637	259	6	decree	decree	NOUN
ape-41637	259	7	n0.45	n0.45	ADP
ape-41637	259	8	1967	1967	NUM
ape-41637	259	9	,	,	PUNCT
ape-41637	259	10	s1	s1	PROPN
ape-41637	259	11	.	.	PUNCT
ape-41637	260	1	note	note	NOUN
ape-41637	260	2	43	43	NUM
ape-41637	260	3	.	.	PUNCT
ape-41637	261	1	n0.11	n0.11	PROPN
ape-41637	261	2	2007	2007	NUM
ape-41637	261	3	.	.	PUNCT
ape-41637	262	1	note	note	NOUN
ape-41637	262	2	44	44	NUM
ape-41637	262	3	.	.	PUNCT
ape-41637	263	1	m.i	m.i	PROPN
ape-41637	263	2	g	g	PROPN
ape-41637	263	3	and	and	CCONJ
ape-41637	263	4	a.	a.	PROPN
ape-41637	263	5	garba	garba	PROPN
ape-41637	263	6	,	,	PUNCT
ape-41637	263	7	‘	'	PUNCT
ape-41637	263	8	administration	administration	NOUN
ape-41637	263	9	of	of	ADP
ape-41637	263	10	companies	company	NOUN
ape-41637	263	11	income	income	VERB
ape-41637	263	12	tax	tax	NOUN
ape-41637	263	13	in	in	ADP
ape-41637	263	14	nigeria	nigeria	PROPN
ape-41637	263	15	:	:	PUNCT
ape-41637	263	16	issues	issue	NOUN
ape-41637	263	17	of	of	ADP
ape-41637	263	18	compliance	compliance	NOUN
ape-41637	263	19	and	and	CCONJ
ape-41637	263	20	enforcement	enforcement	NOUN
ape-41637	263	21	’	'	PUNCT
ape-41637	264	1	[	[	X
ape-41637	264	2	2015	2015	NUM
ape-41637	264	3	]	]	PUNCT
ape-41637	264	4	european	european	PROPN
ape-41637	264	5	journal	journal	PROPN
ape-41637	264	6	of	of	ADP
ape-41637	264	7	business	business	NOUN
ape-41637	264	8	and	and	CCONJ
ape-41637	264	9	management	management	NOUN
ape-41637	264	10	,	,	PUNCT
ape-41637	264	11	issn	issn	PROPN
ape-41637	264	12	2222	2222	NUM
ape-41637	264	13	-	-	SYM
ape-41637	264	14	1905	1905	NUM
ape-41637	264	15	vol.7(8	vol.7(8	NOUN
ape-41637	264	16	)	)	PUNCT
ape-41637	264	17	<	<	X
ape-41637	264	18	https://www.iiste.org	https://www.iiste.org	X
ape-41637	264	19	>	>	X
ape-41637	264	20	accessed	access	VERB
ape-41637	264	21	12	12	NUM
ape-41637	264	22	february	february	NOUN
ape-41637	264	23	,	,	PUNCT
ape-41637	264	24	2023	2023	NUM
ape-41637	264	25	.	.	PUNCT
ape-41637	265	1	note	note	VERB
ape-41637	265	2	45	45	NUM
ape-41637	265	3	.	.	PUNCT
ape-41637	266	1	a.t	a.t	PROPN
ape-41637	266	2	adejare	adejare	NOUN
ape-41637	266	3	and	and	CCONJ
ape-41637	266	4	s.s	s.s	PROPN
ape-41637	266	5	akande	akande	PROPN
ape-41637	266	6	‘	'	PUNCT
ape-41637	266	7	the	the	DET
ape-41637	266	8	analysis	analysis	NOUN
ape-41637	266	9	of	of	ADP
ape-41637	266	10	the	the	DET
ape-41637	266	11	impact	impact	NOUN
ape-41637	266	12	of	of	ADP
ape-41637	266	13	corporate	corporate	ADJ
ape-41637	266	14	income	income	NOUN
ape-41637	266	15	tax	tax	NOUN
ape-41637	266	16	on	on	ADP
ape-41637	266	17	investment	investment	NOUN
ape-41637	266	18	in	in	ADP
ape-41637	266	19	nigeria	nigeria	PROPN
ape-41637	267	1	[	[	X
ape-41637	267	2	2017	2017	NUM
ape-41637	267	3	]	]	PUNCT
ape-41637	267	4	worldwide	worldwide	ADJ
ape-41637	267	5	journal	journal	PROPN
ape-41637	267	6	of	of	ADP
ape-41637	267	7	multidisci	multidisci	PROPN
ape-41637	267	8	<	<	X
ape-41637	267	9	https://www.researchgate.net/publication/327274116	https://www.researchgate.net/publication/327274116	X
ape-41637	267	10	>	>	X
ape-41637	267	11	accessed	access	VERB
ape-41637	267	12	21	21	NUM
ape-41637	267	13	march	march	NOUN
ape-41637	267	14	,	,	PUNCT
ape-41637	267	15	2023	2023	NUM
ape-41637	267	16	.	.	PUNCT
ape-41637	268	1	note	note	NOUN
ape-41637	268	2	46	46	NUM
ape-41637	268	3	.	.	PUNCT
ape-41637	269	1	(	(	PUNCT
ape-41637	269	2	n	n	ADV
ape-41637	269	3	33	33	NUM
ape-41637	269	4	)	)	PUNCT
ape-41637	269	5	.	.	PUNCT
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ape-41637	270	2	advances	advance	VERB
ape-41637	270	3	in	in	ADP
ape-41637	270	4	politics	politic	NOUN
ape-41637	270	5	and	and	CCONJ
ape-41637	270	6	economics	economic	NOUN
ape-41637	270	7	vol	vol	NOUN
ape-41637	270	8	.	.	PUNCT
ape-41637	271	1	7	7	NUM
ape-41637	271	2	,	,	PUNCT
ape-41637	271	3	no	no	INTJ
ape-41637	271	4	.	.	NOUN
ape-41637	271	5	3	3	NUM
ape-41637	271	6	,	,	PUNCT
ape-41637	271	7	2024	2024	NUM
ape-41637	271	8	published	publish	VERB
ape-41637	271	9	by	by	ADP
ape-41637	271	10	scholink	scholink	PROPN
ape-41637	271	11	inc	inc	PROPN
ape-41637	271	12	.	.	PROPN
ape-41637	271	13	34	34	NUM
ape-41637	271	14	companies	company	NOUN
ape-41637	271	15	income	income	VERB
ape-41637	271	16	tax	tax	NOUN
ape-41637	271	17	2011	2011	NUM
ape-41637	271	18	,	,	PUNCT
ape-41637	271	19	s30(1	s30(1	PROPN
ape-41637	271	20	)	)	PUNCT
ape-41637	271	21	.	.	PUNCT
ape-41637	272	1	note	note	VERB
ape-41637	272	2	47	47	NUM
ape-41637	272	3	.	.	PUNCT
ape-41637	273	1	i.a	i.a	PROPN
ape-41637	273	2	gololo	gololo	PROPN
ape-41637	273	3	‘	'	PUNCT
ape-41637	273	4	an	an	DET
ape-41637	273	5	assessment	assessment	NOUN
ape-41637	273	6	of	of	ADP
ape-41637	273	7	the	the	DET
ape-41637	273	8	contribution	contribution	NOUN
ape-41637	273	9	of	of	ADP
ape-41637	273	10	company	company	NOUN
ape-41637	273	11	income	income	NOUN
ape-41637	273	12	tax	tax	NOUN
ape-41637	273	13	on	on	ADP
ape-41637	273	14	the	the	DET
ape-41637	273	15	nigerian	nigerian	ADJ
ape-41637	273	16	economic	economic	ADJ
ape-41637	273	17	development	development	NOUN
ape-41637	273	18	[	[	X
ape-41637	273	19	2018	2018	NUM
ape-41637	273	20	]	]	PUNCT
ape-41637	273	21	international	international	ADJ
ape-41637	273	22	journal	journal	NOUN
ape-41637	273	23	of	of	ADP
ape-41637	273	24	accounting	accounting	NOUN
ape-41637	273	25	and	and	CCONJ
ape-41637	273	26	finance	finance	NOUN
ape-41637	273	27	review	review	NOUN
ape-41637	273	28	;	;	PUNCT
ape-41637	273	29	vol2(1	vol2(1	PROPN
ape-41637	273	30	)	)	PUNCT
ape-41637	273	31	issn	issn	VERB
ape-41637	273	32	2576	2576	NUM
ape-41637	273	33	-	-	SYM
ape-41637	273	34	1285	1285	NUM
ape-41637	273	35	e	e	NOUN
ape-41637	273	36	-	-	NOUN
ape-41637	273	37	issn	issn	VERB
ape-41637	273	38	25761283	25761283	NUM
ape-41637	273	39	<	<	X
ape-41637	273	40	http://www.crbfb.com/journal/index.php/ijfr	http://www.crbfb.com/journal/index.php/ijfr	X
ape-41637	273	41	>	>	X
ape-41637	273	42	accessed	access	VERB
ape-41637	273	43	21march	21march	PROPN
ape-41637	273	44	2023	2023	NUM
ape-41637	273	45	note	note	NOUN
ape-41637	273	46	48	48	NUM
ape-41637	273	47	.	.	PUNCT
ape-41637	274	1	ibid	ibid	NOUN
ape-41637	274	2	.	.	PUNCT
ape-41637	275	1	note	note	VERB
ape-41637	275	2	49	49	NUM
ape-41637	275	3	.	.	PUNCT
ape-41637	276	1	ibid	ibid	NOUN
ape-41637	276	2	.	.	PUNCT
ape-41637	277	1	note	note	VERB
ape-41637	277	2	50	50	NUM
ape-41637	277	3	.	.	PUNCT
ape-41637	278	1	ibid	ibid	NOUN
ape-41637	278	2	.	.	PUNCT
ape-41637	279	1	note	note	VERB
ape-41637	279	2	51	51	NUM
ape-41637	279	3	.	.	PUNCT
ape-41637	279	4	ibid	ibid	NOUN
ape-41637	279	5	.	.	PUNCT
ape-41637	280	1	note	note	VERB
ape-41637	280	2	52	52	NUM
ape-41637	280	3	.	.	PUNCT
ape-41637	281	1	cita	cita	PROPN
ape-41637	281	2	2011	2011	NUM
ape-41637	281	3	s40	s40	NOUN
ape-41637	281	4	.	.	PUNCT
ape-41637	282	1	note	note	VERB
ape-41637	282	2	53	53	NUM
ape-41637	282	3	.	.	PUNCT
ape-41637	283	1	(	(	PUNCT
ape-41637	283	2	n	n	ADV
ape-41637	283	3	33	33	NUM
ape-41637	283	4	)	)	PUNCT
ape-41637	283	5	.	.	PUNCT
ape-41637	284	1	note	note	VERB
ape-41637	284	2	54	54	NUM
ape-41637	284	3	.	.	PUNCT
ape-41637	285	1	(	(	PUNCT
ape-41637	285	2	n	n	ADV
ape-41637	285	3	33	33	NUM
ape-41637	285	4	)	)	PUNCT
ape-41637	285	5	.	.	PUNCT
ape-41637	286	1	note	note	VERB
ape-41637	286	2	55	55	NUM
ape-41637	286	3	.	.	PUNCT
ape-41637	287	1	cita	cita	PROPN
ape-41637	287	2	2011	2011	NUM
ape-41637	287	3	note	note	VERB
ape-41637	287	4	56	56	NUM
ape-41637	287	5	.	.	PUNCT
ape-41637	288	1	resolution	resolution	NOUN
ape-41637	288	2	law	law	NOUN
ape-41637	288	3	firm	firm	NOUN
ape-41637	288	4	brief	brief	ADJ
ape-41637	288	5	overview	overview	NOUN
ape-41637	288	6	of	of	ADP
ape-41637	288	7	company	company	NOUN
ape-41637	288	8	income	income	NOUN
ape-41637	288	9	tax	tax	NOUN
ape-41637	288	10	in	in	ADP
ape-41637	288	11	nigeria	nigeria	PROPN
ape-41637	288	12	[	[	X
ape-41637	288	13	2020	2020	NUM
ape-41637	288	14	]	]	X
ape-41637	288	15	mondaq	mondaq	X
ape-41637	288	16	<	<	X
ape-41637	288	17	http://www.mondaq.com	http://www.mondaq.com	X
ape-41637	288	18	>	>	X
ape-41637	288	19	accessed	access	VERB
ape-41637	288	20	19	19	NUM
ape-41637	288	21	march	march	NOUN
ape-41637	288	22	,	,	PUNCT
ape-41637	288	23	2023	2023	NUM
ape-41637	288	24	.	.	PUNCT
ape-41637	289	1	note	note	VERB
ape-41637	289	2	57	57	NUM
ape-41637	289	3	.	.	PUNCT
ape-41637	290	1	companies	company	NOUN
ape-41637	290	2	income	income	VERB
ape-41637	290	3	tax	tax	NOUN
ape-41637	290	4	2011	2011	NUM
ape-41637	290	5	s53	s53	NOUN
ape-41637	290	6	.	.	PUNCT
ape-41637	291	1	note	note	VERB
ape-41637	291	2	58	58	NUM
ape-41637	291	3	.	.	PUNCT
ape-41637	292	1	companies	company	NOUN
ape-41637	292	2	income	income	VERB
ape-41637	292	3	tax	tax	PROPN
ape-41637	292	4	act	act	PROPN
ape-41637	292	5	,	,	PUNCT
ape-41637	292	6	2011	2011	NUM
ape-41637	292	7	.	.	PUNCT
ape-41637	293	1	note	note	VERB
ape-41637	293	2	59	59	NUM
ape-41637	293	3	.	.	PUNCT
ape-41637	293	4	cita	cita	PROPN
ape-41637	293	5	2011	2011	NUM
ape-41637	293	6	,	,	PUNCT
ape-41637	293	7	s.54	s.54	PART
ape-41637	293	8	note	note	VERB
ape-41637	293	9	60	60	NUM
ape-41637	293	10	.	.	PUNCT
ape-41637	294	1	ibid	ibid	NOUN
ape-41637	294	2	note	note	NOUN
ape-41637	294	3	61	61	NUM
ape-41637	294	4	.	.	PUNCT
ape-41637	295	1	ibid	ibid	NOUN
ape-41637	295	2	,	,	PUNCT
ape-41637	295	3	s33(1	s33(1	PROPN
ape-41637	295	4	)	)	PUNCT
ape-41637	295	5	note	note	NOUN
ape-41637	295	6	62	62	NUM
ape-41637	295	7	.	.	PUNCT
ape-41637	296	1	cita	cita	PROPN
ape-41637	296	2	2011	2011	NUM
ape-41637	296	3	,	,	PUNCT
ape-41637	296	4	s13(1	s13(1	PROPN
ape-41637	296	5	)	)	PUNCT
ape-41637	296	6	.	.	PUNCT
ape-41637	297	1	note	note	VERB
ape-41637	297	2	63	63	NUM
ape-41637	297	3	.	.	PUNCT
ape-41637	298	1	(	(	PUNCT
ape-41637	298	2	n	n	ADV
ape-41637	298	3	64	64	NUM
ape-41637	298	4	)	)	PUNCT
ape-41637	298	5	,	,	PUNCT
ape-41637	298	6	s13(2	s13(2	PROPN
ape-41637	298	7	)	)	PUNCT
ape-41637	298	8	(	(	PUNCT
ape-41637	298	9	a	a	X
ape-41637	298	10	)	)	PUNCT
ape-41637	298	11	.	.	PUNCT
ape-41637	299	1	note	note	VERB
ape-41637	299	2	64	64	NUM
ape-41637	299	3	.	.	PUNCT
ape-41637	300	1	ibid	ibid	NOUN
ape-41637	300	2	,	,	PUNCT
ape-41637	300	3	s13(3)(a	s13(3)(a	NOUN
ape-41637	300	4	)	)	PUNCT
ape-41637	300	5	&	&	CCONJ
ape-41637	300	6	(	(	PUNCT
ape-41637	300	7	b	b	NOUN
ape-41637	300	8	)	)	PUNCT
ape-41637	300	9	.	.	PUNCT
ape-41637	301	1	note	note	VERB
ape-41637	301	2	65	65	NUM
ape-41637	301	3	.	.	PUNCT
ape-41637	302	1	ibid	ibid	NOUN
ape-41637	302	2	,	,	PUNCT
ape-41637	302	3	s14	s14	NOUN
ape-41637	302	4	.	.	PUNCT
ape-41637	303	1	note	note	NOUN
ape-41637	303	2	66	66	NUM
ape-41637	303	3	.	.	PUNCT
ape-41637	304	1	ibid	ibid	NOUN
ape-41637	304	2	,	,	PUNCT
ape-41637	304	3	s16	s16	NOUN
ape-41637	304	4	.	.	PUNCT
ape-41637	305	1	note	note	VERB
ape-41637	305	2	67	67	NUM
ape-41637	305	3	.	.	PUNCT
ape-41637	306	1	cita	cita	PROPN
ape-41637	306	2	,	,	PUNCT
ape-41637	306	3	s9	s9	X
ape-41637	306	4	.	.	PUNCT
ape-41637	307	1	note	note	VERB
ape-41637	307	2	68	68	NUM
ape-41637	307	3	.	.	PUNCT
ape-41637	308	1	cita	cita	PROPN
ape-41637	308	2	2011	2011	NUM
ape-41637	308	3	.	.	PUNCT
ape-41637	309	1	note	note	VERB
ape-41637	309	2	69	69	NUM
ape-41637	309	3	.	.	PUNCT
ape-41637	310	1	firs	fir	NOUN
ape-41637	310	2	;	;	PUNCT
ape-41637	310	3	30	30	NUM
ape-41637	310	4	firms	firm	NOUN
ape-41637	310	5	in	in	ADP
ape-41637	310	6	nigeria	nigeria	PROPN
ape-41637	310	7	evading	evade	VERB
ape-41637	310	8	tax	tax	NOUN
ape-41637	310	9	’	'	PUNCT
ape-41637	310	10	3rd	3rd	ADJ
ape-41637	310	11	september	september	PROPN
ape-41637	310	12	2014	2014	NUM
ape-41637	310	13	daily	daily	ADJ
ape-41637	310	14	trust	trust	NOUN
ape-41637	310	15	newspaper	newspaper	NOUN
ape-41637	310	16	.	.	PUNCT
ape-41637	311	1	note	note	VERB
ape-41637	311	2	70	70	NUM
ape-41637	311	3	.	.	PUNCT
ape-41637	312	1	(	(	PUNCT
ape-41637	312	2	n	n	ADV
ape-41637	312	3	32	32	NUM
ape-41637	312	4	)	)	PUNCT
ape-41637	312	5	.	.	PUNCT
ape-41637	313	1	note	note	VERB
ape-41637	313	2	71	71	NUM
ape-41637	313	3	.	.	PUNCT
ape-41637	314	1	cita	cita	PROPN
ape-41637	314	2	2011	2011	NUM
ape-41637	314	3	.	.	PUNCT
ape-41637	315	1	note	note	VERB
ape-41637	315	2	72	72	NUM
ape-41637	315	3	.	.	PUNCT
ape-41637	316	1	cita	cita	PROPN
ape-41637	316	2	2011	2011	NUM
ape-41637	316	3	note	note	VERB
ape-41637	316	4	73	73	NUM
ape-41637	316	5	.	.	PUNCT
ape-41637	317	1	e.k	e.k	PROPN
ape-41637	317	2	victoria	victoria	PROPN
ape-41637	317	3	,	,	PUNCT
ape-41637	317	4	‘	'	PUNCT
ape-41637	317	5	nigeria	nigeria	PROPN
ape-41637	317	6	’s	’s	PART
ape-41637	317	7	petroleum	petroleum	NOUN
ape-41637	317	8	profit	profit	NOUN
ape-41637	317	9	tax	tax	NOUN
ape-41637	317	10	act	act	PROPN
ape-41637	317	11	:	:	PUNCT
ape-41637	317	12	an	an	DET
ape-41637	317	13	assessment	assessment	NOUN
ape-41637	317	14	’	'	PUNCT
ape-41637	317	15	<	<	X
ape-41637	317	16	https://www.nigerianlawguru.com	https://www.nigerianlawguru.com	PROPN
ape-41637	317	17	>	>	X
ape-41637	317	18	accessed	access	VERB
ape-41637	317	19	16	16	NUM
ape-41637	317	20	march	march	NOUN
ape-41637	317	21	,	,	PUNCT
ape-41637	317	22	2023	2023	NUM
ape-41637	317	23	.	.	PUNCT
ape-41637	318	1	note	note	VERB
ape-41637	318	2	74	74	NUM
ape-41637	318	3	.	.	PUNCT
ape-41637	319	1	cita	cita	PROPN
ape-41637	319	2	2011	2011	NUM
ape-41637	319	3	s87	s87	NOUN
ape-41637	319	4	.	.	PUNCT
ape-41637	320	1	note	note	NOUN
ape-41637	320	2	75	75	NUM
ape-41637	320	3	.	.	PUNCT
ape-41637	321	1	(	(	PUNCT
ape-41637	321	2	n	n	ADV
ape-41637	321	3	64	64	NUM
ape-41637	321	4	)	)	PUNCT
ape-41637	321	5	,	,	PUNCT
ape-41637	321	6	s92	s92	NOUN
ape-41637	321	7	.	.	PUNCT
ape-41637	322	1	note	note	NOUN
ape-41637	322	2	76	76	NUM
ape-41637	322	3	.	.	PUNCT
ape-41637	323	1	(	(	PUNCT
ape-41637	323	2	n	n	ADV
ape-41637	323	3	32	32	NUM
ape-41637	323	4	)	)	PUNCT
ape-41637	323	5	.	.	PUNCT
ape-41637	324	1	note	note	VERB
ape-41637	324	2	77	77	NUM
ape-41637	324	3	.	.	PUNCT
ape-41637	325	1	(	(	PUNCT
ape-41637	325	2	n	n	ADV
ape-41637	325	3	32	32	NUM
ape-41637	325	4	)	)	PUNCT
ape-41637	325	5	.	.	PUNCT
ape-41637	326	1	note	note	VERB
ape-41637	326	2	78	78	NUM
ape-41637	326	3	.	.	PUNCT
ape-41637	327	1	ibid	ibid	NOUN
ape-41637	327	2	.	.	PUNCT