id	sid	tid	token	lemma	pos
acarelar-5815	1	1	african	african	ADJ
acarelar-5815	1	2	customary	customary	ADJ
acarelar-5815	1	3	and	and	CCONJ
acarelar-5815	1	4	religious	religious	ADJ
acarelar-5815	1	5	law	law	NOUN
acarelar-5815	1	6	review	review	NOUN
acarelar-5815	1	7	(	(	PUNCT
acarelar-5815	1	8	acarelar	acarelar	ADJ
acarelar-5815	1	9	)	)	PUNCT
acarelar-5815	1	10	5	5	NUM
acarelar-5815	1	11	(	(	PUNCT
acarelar-5815	1	12	2024	2024	NUM
acarelar-5815	1	13	)	)	PUNCT
acarelar-5815	1	14	77	77	NUM
acarelar-5815	2	1	|	|	ADV
acarelar-5815	2	2	p	p	X
acarelar-5815	2	3	a	a	DET
acarelar-5815	2	4	g	g	NOUN
acarelar-5815	2	5	e	e	NOUN
acarelar-5815	2	6	assessing	assess	VERB
acarelar-5815	2	7	the	the	DET
acarelar-5815	2	8	efficacy	efficacy	NOUN
acarelar-5815	2	9	of	of	ADP
acarelar-5815	2	10	real	real	ADJ
acarelar-5815	2	11	property	property	NOUN
acarelar-5815	2	12	taxation	taxation	NOUN
acarelar-5815	2	13	in	in	ADP
acarelar-5815	2	14	nigeria	nigeria	PRON
acarelar-5815	2	15	abstract	abstract	ADJ
acarelar-5815	2	16	nigeria	nigeria	PROPN
acarelar-5815	2	17	's	's	PART
acarelar-5815	2	18	real	real	ADJ
acarelar-5815	2	19	property	property	NOUN
acarelar-5815	2	20	taxation	taxation	NOUN
acarelar-5815	2	21	system	system	NOUN
acarelar-5815	2	22	faces	face	VERB
acarelar-5815	2	23	significant	significant	ADJ
acarelar-5815	2	24	challenges	challenge	NOUN
acarelar-5815	2	25	,	,	PUNCT
acarelar-5815	2	26	affecting	affect	VERB
acarelar-5815	2	27	economic	economic	ADJ
acarelar-5815	2	28	growth	growth	NOUN
acarelar-5815	2	29	and	and	CCONJ
acarelar-5815	2	30	social	social	ADJ
acarelar-5815	2	31	welfare	welfare	NOUN
acarelar-5815	2	32	.	.	PUNCT
acarelar-5815	3	1	the	the	DET
acarelar-5815	3	2	study	study	NOUN
acarelar-5815	3	3	evaluates	evaluate	VERB
acarelar-5815	3	4	the	the	DET
acarelar-5815	3	5	current	current	ADJ
acarelar-5815	3	6	framework	framework	NOUN
acarelar-5815	3	7	,	,	PUNCT
acarelar-5815	3	8	identifying	identify	VERB
acarelar-5815	3	9	inefficiencies	inefficiency	NOUN
acarelar-5815	3	10	and	and	CCONJ
acarelar-5815	3	11	disparities	disparity	NOUN
acarelar-5815	3	12	.	.	PUNCT
acarelar-5815	4	1	key	key	ADJ
acarelar-5815	4	2	issues	issue	NOUN
acarelar-5815	4	3	include	include	VERB
acarelar-5815	4	4	inadequate	inadequate	ADJ
acarelar-5815	4	5	property	property	NOUN
acarelar-5815	4	6	valuation	valuation	NOUN
acarelar-5815	4	7	,	,	PUNCT
acarelar-5815	4	8	inconsistent	inconsistent	ADJ
acarelar-5815	4	9	tax	tax	NOUN
acarelar-5815	4	10	rates	rate	NOUN
acarelar-5815	4	11	and	and	CCONJ
acarelar-5815	4	12	exemptions	exemption	NOUN
acarelar-5815	4	13	,	,	PUNCT
acarelar-5815	4	14	and	and	CCONJ
acarelar-5815	4	15	limited	limited	ADJ
acarelar-5815	4	16	local	local	ADJ
acarelar-5815	4	17	government	government	NOUN
acarelar-5815	4	18	autonomy	autonomy	NOUN
acarelar-5815	4	19	.	.	PUNCT
acarelar-5815	5	1	the	the	DET
acarelar-5815	5	2	study	study	NOUN
acarelar-5815	5	3	adopts	adopt	VERB
acarelar-5815	5	4	a	a	DET
acarelar-5815	5	5	qualitative	qualitative	ADJ
acarelar-5815	5	6	research	research	NOUN
acarelar-5815	5	7	approach	approach	NOUN
acarelar-5815	5	8	,	,	PUNCT
acarelar-5815	5	9	while	while	SCONJ
acarelar-5815	5	10	relying	rely	VERB
acarelar-5815	5	11	on	on	ADP
acarelar-5815	5	12	the	the	DET
acarelar-5815	5	13	method	method	NOUN
acarelar-5815	5	14	of	of	ADP
acarelar-5815	5	15	conceptual	conceptual	ADJ
acarelar-5815	5	16	analysis	analysis	NOUN
acarelar-5815	5	17	to	to	PART
acarelar-5815	5	18	delineate	delineate	VERB
acarelar-5815	5	19	key	key	ADJ
acarelar-5815	5	20	concepts	concept	NOUN
acarelar-5815	5	21	and	and	CCONJ
acarelar-5815	5	22	variables	variable	NOUN
acarelar-5815	5	23	.	.	PUNCT
acarelar-5815	6	1	the	the	DET
acarelar-5815	6	2	study	study	NOUN
acarelar-5815	6	3	examines	examine	VERB
acarelar-5815	6	4	the	the	DET
acarelar-5815	6	5	impact	impact	NOUN
acarelar-5815	6	6	on	on	ADP
acarelar-5815	6	7	land	land	NOUN
acarelar-5815	6	8	ownership	ownership	NOUN
acarelar-5815	6	9	,	,	PUNCT
acarelar-5815	6	10	urban	urban	ADJ
acarelar-5815	6	11	development	development	NOUN
acarelar-5815	6	12	and	and	CCONJ
acarelar-5815	6	13	revenue	revenue	NOUN
acarelar-5815	6	14	generation	generation	NOUN
acarelar-5815	6	15	.	.	PUNCT
acarelar-5815	7	1	fiscal	fiscal	ADJ
acarelar-5815	7	2	federalism	federalism	NOUN
acarelar-5815	7	3	complications	complication	NOUN
acarelar-5815	7	4	and	and	CCONJ
acarelar-5815	7	5	tax	tax	NOUN
acarelar-5815	7	6	evasion	evasion	NOUN
acarelar-5815	7	7	strategies	strategy	NOUN
acarelar-5815	7	8	are	be	AUX
acarelar-5815	7	9	also	also	ADV
acarelar-5815	7	10	addressed	address	VERB
acarelar-5815	7	11	.	.	PUNCT
acarelar-5815	8	1	the	the	DET
acarelar-5815	8	2	research	research	NOUN
acarelar-5815	8	3	recommends	recommend	VERB
acarelar-5815	8	4	reforms	reform	NOUN
acarelar-5815	8	5	,	,	PUNCT
acarelar-5815	8	6	such	such	ADJ
acarelar-5815	8	7	as	as	ADP
acarelar-5815	8	8	standardized	standardized	ADJ
acarelar-5815	8	9	valuation	valuation	NOUN
acarelar-5815	8	10	methods	method	NOUN
acarelar-5815	8	11	,	,	PUNCT
acarelar-5815	8	12	progressive	progressive	ADJ
acarelar-5815	8	13	tax	tax	NOUN
acarelar-5815	8	14	structures	structure	NOUN
acarelar-5815	8	15	and	and	CCONJ
acarelar-5815	8	16	enhanced	enhance	VERB
acarelar-5815	8	17	local	local	ADJ
acarelar-5815	8	18	government	government	NOUN
acarelar-5815	8	19	powers	power	NOUN
acarelar-5815	8	20	.	.	PUNCT
acarelar-5815	9	1	it	it	PRON
acarelar-5815	9	2	argues	argue	VERB
acarelar-5815	9	3	that	that	SCONJ
acarelar-5815	9	4	effective	effective	ADJ
acarelar-5815	9	5	real	real	ADJ
acarelar-5815	9	6	property	property	NOUN
acarelar-5815	9	7	taxation	taxation	NOUN
acarelar-5815	9	8	can	can	AUX
acarelar-5815	9	9	stimulate	stimulate	VERB
acarelar-5815	9	10	economic	economic	ADJ
acarelar-5815	9	11	development	development	NOUN
acarelar-5815	9	12	,	,	PUNCT
acarelar-5815	9	13	promote	promote	VERB
acarelar-5815	9	14	transparency	transparency	NOUN
acarelar-5815	9	15	and	and	CCONJ
acarelar-5815	9	16	ensure	ensure	VERB
acarelar-5815	9	17	sustainable	sustainable	ADJ
acarelar-5815	9	18	revenue	revenue	NOUN
acarelar-5815	9	19	streams	stream	NOUN
acarelar-5815	9	20	.	.	PUNCT
acarelar-5815	10	1	as	as	ADP
acarelar-5815	10	2	such	such	ADJ
acarelar-5815	10	3	,	,	PUNCT
acarelar-5815	10	4	it	it	PRON
acarelar-5815	10	5	contributes	contribute	VERB
acarelar-5815	10	6	to	to	ADP
acarelar-5815	10	7	the	the	DET
acarelar-5815	10	8	ongoing	ongoing	ADJ
acarelar-5815	10	9	debate	debate	NOUN
acarelar-5815	10	10	on	on	ADP
acarelar-5815	10	11	taxation	taxation	NOUN
acarelar-5815	10	12	and	and	CCONJ
acarelar-5815	10	13	development	development	NOUN
acarelar-5815	10	14	in	in	ADP
acarelar-5815	10	15	nigeria	nigeria	PROPN
acarelar-5815	10	16	,	,	PUNCT
acarelar-5815	10	17	providing	provide	VERB
acarelar-5815	10	18	insights	insight	NOUN
acarelar-5815	10	19	for	for	ADP
acarelar-5815	10	20	policymakers	policymaker	NOUN
acarelar-5815	10	21	and	and	CCONJ
acarelar-5815	10	22	stakeholders	stakeholder	NOUN
acarelar-5815	10	23	with	with	ADP
acarelar-5815	10	24	deep	deep	ADJ
acarelar-5815	10	25	concern	concern	NOUN
acarelar-5815	10	26	for	for	ADP
acarelar-5815	10	27	real	real	ADJ
acarelar-5815	10	28	property	property	NOUN
acarelar-5815	10	29	taxation	taxation	NOUN
acarelar-5815	10	30	.	.	PUNCT
acarelar-5815	11	1	keywords	keyword	NOUN
acarelar-5815	11	2	:	:	PUNCT
acarelar-5815	11	3	real	real	ADJ
acarelar-5815	11	4	property	property	NOUN
acarelar-5815	11	5	taxation	taxation	NOUN
acarelar-5815	11	6	,	,	PUNCT
acarelar-5815	11	7	economic	economic	ADJ
acarelar-5815	11	8	development	development	NOUN
acarelar-5815	11	9	,	,	PUNCT
acarelar-5815	11	10	tax	tax	NOUN
acarelar-5815	11	11	policy	policy	NOUN
acarelar-5815	11	12	,	,	PUNCT
acarelar-5815	11	13	land	land	NOUN
acarelar-5815	11	14	ownership	ownership	NOUN
acarelar-5815	11	15	,	,	PUNCT
acarelar-5815	11	16	fiscal	fiscal	ADJ
acarelar-5815	11	17	federalism	federalism	NOUN
acarelar-5815	11	18	1	1	NUM
acarelar-5815	11	19	.	.	PUNCT
acarelar-5815	11	20	introduction	introduction	NOUN
acarelar-5815	11	21	the	the	DET
acarelar-5815	11	22	taxation	taxation	NOUN
acarelar-5815	11	23	of	of	ADP
acarelar-5815	11	24	real	real	ADJ
acarelar-5815	11	25	property	property	NOUN
acarelar-5815	11	26	in	in	ADP
acarelar-5815	11	27	nigeria	nigeria	PROPN
acarelar-5815	11	28	has	have	AUX
acarelar-5815	11	29	been	be	AUX
acarelar-5815	11	30	a	a	DET
acarelar-5815	11	31	contentious	contentious	ADJ
acarelar-5815	11	32	issue	issue	NOUN
acarelar-5815	11	33	,	,	PUNCT
acarelar-5815	11	34	plagued	plague	VERB
acarelar-5815	11	35	by	by	ADP
acarelar-5815	11	36	inefficiencies	inefficiency	NOUN
acarelar-5815	11	37	,	,	PUNCT
acarelar-5815	11	38	disparities	disparity	NOUN
acarelar-5815	11	39	and	and	CCONJ
acarelar-5815	11	40	complexities	complexity	NOUN
acarelar-5815	11	41	.	.	PUNCT
acarelar-5815	12	1	nigeria	nigeria	PROPN
acarelar-5815	12	2	's	's	PART
acarelar-5815	12	3	economic	economic	ADJ
acarelar-5815	12	4	growth	growth	NOUN
acarelar-5815	12	5	and	and	CCONJ
acarelar-5815	12	6	social	social	ADJ
acarelar-5815	12	7	development	development	NOUN
acarelar-5815	12	8	are	be	AUX
acarelar-5815	12	9	hindered	hinder	VERB
acarelar-5815	12	10	by	by	ADP
acarelar-5815	12	11	inadequate	inadequate	ADJ
acarelar-5815	12	12	property	property	NOUN
acarelar-5815	12	13	taxation	taxation	NOUN
acarelar-5815	12	14	policies1	policies1	NOUN
acarelar-5815	12	15	.	.	PUNCT
acarelar-5815	13	1	this	this	DET
acarelar-5815	13	2	study	study	NOUN
acarelar-5815	13	3	investigates	investigate	VERB
acarelar-5815	13	4	the	the	DET
acarelar-5815	13	5	taxation	taxation	NOUN
acarelar-5815	13	6	of	of	ADP
acarelar-5815	13	7	real	real	ADJ
acarelar-5815	13	8	property	property	NOUN
acarelar-5815	13	9	in	in	ADP
acarelar-5815	13	10	nigeria	nigeria	PROPN
acarelar-5815	13	11	,	,	PUNCT
acarelar-5815	13	12	focusing	focus	VERB
acarelar-5815	13	13	on	on	ADP
acarelar-5815	13	14	the	the	DET
acarelar-5815	13	15	challenges	challenge	NOUN
acarelar-5815	13	16	and	and	CCONJ
acarelar-5815	13	17	implications	implication	NOUN
acarelar-5815	13	18	for	for	ADP
acarelar-5815	13	19	economic	economic	ADJ
acarelar-5815	13	20	development	development	NOUN
acarelar-5815	13	21	.	.	PUNCT
acarelar-5815	14	1	the	the	DET
acarelar-5815	14	2	nigerian	nigerian	ADJ
acarelar-5815	14	3	government	government	NOUN
acarelar-5815	14	4	's	's	PART
acarelar-5815	14	5	reliance	reliance	NOUN
acarelar-5815	14	6	on	on	ADP
acarelar-5815	14	7	oil	oil	NOUN
acarelar-5815	14	8	revenues	revenue	NOUN
acarelar-5815	14	9	has	have	AUX
acarelar-5815	14	10	diverted	divert	VERB
acarelar-5815	14	11	attention	attention	NOUN
acarelar-5815	14	12	from	from	ADP
acarelar-5815	14	13	the	the	DET
acarelar-5815	14	14	potential	potential	NOUN
acarelar-5815	14	15	of	of	ADP
acarelar-5815	14	16	real	real	ADJ
acarelar-5815	14	17	property	property	NOUN
acarelar-5815	14	18	taxation	taxation	NOUN
acarelar-5815	14	19	to	to	PART
acarelar-5815	14	20	generate	generate	VERB
acarelar-5815	14	21	significant	significant	ADJ
acarelar-5815	14	22	revenue2	revenue2	NOUN
acarelar-5815	14	23	.	.	PUNCT
acarelar-5815	15	1	the	the	DET
acarelar-5815	15	2	land	land	NOUN
acarelar-5815	15	3	use	use	NOUN
acarelar-5815	15	4	act	act	NOUN
acarelar-5815	15	5	(	(	PUNCT
acarelar-5815	15	6	1978	1978	NUM
acarelar-5815	15	7	)	)	PUNCT
acarelar-5815	15	8	and	and	CCONJ
acarelar-5815	15	9	taxes	taxis	NOUN
acarelar-5815	15	10	and	and	CCONJ
acarelar-5815	15	11	levies3	levies3	PROPN
acarelar-5815	15	12	govern	govern	VERB
acarelar-5815	15	13	real	real	ADJ
acarelar-5815	15	14	property	property	NOUN
acarelar-5815	15	15	taxation	taxation	NOUN
acarelar-5815	15	16	.	.	PUNCT
acarelar-5815	16	1	however	however	ADV
acarelar-5815	16	2	,	,	PUNCT
acarelar-5815	16	3	inconsistencies	inconsistency	NOUN
acarelar-5815	16	4	and	and	CCONJ
acarelar-5815	16	5	ambiguities	ambiguity	NOUN
acarelar-5815	16	6	within	within	ADP
acarelar-5815	16	7	these	these	DET
acarelar-5815	16	8	laws	law	NOUN
acarelar-5815	16	9	create	create	VERB
acarelar-5815	16	10	challenges	challenge	NOUN
acarelar-5815	16	11	for	for	ADP
acarelar-5815	16	12	effective	effective	ADJ
acarelar-5815	16	13	implementation4	implementation4	PROPN
acarelar-5815	16	14	.	.	PUNCT
acarelar-5815	17	1	for	for	ADP
acarelar-5815	17	2	instance,5	instance,5	NOUN
acarelar-5815	17	3	notes	note	VERB
acarelar-5815	17	4	that	that	SCONJ
acarelar-5815	17	5	inadequate	inadequate	ADJ
acarelar-5815	17	6	property	property	NOUN
acarelar-5815	17	7	valuation	valuation	NOUN
acarelar-5815	17	8	mechanisms	mechanism	NOUN
acarelar-5815	17	9	result	result	VERB
acarelar-5815	17	10	in	in	ADP
acarelar-5815	17	11	underestimated	underestimated	ADJ
acarelar-5815	17	12	tax	tax	NOUN
acarelar-5815	17	13	liabilities	liability	NOUN
acarelar-5815	17	14	,	,	PUNCT
acarelar-5815	17	15	further	far	ADV
acarelar-5815	17	16	reducing	reduce	VERB
acarelar-5815	17	17	government	government	NOUN
acarelar-5815	17	18	revenue	revenue	NOUN
acarelar-5815	17	19	.	.	PUNCT
acarelar-5815	18	1	nigeria	nigeria	PROPN
acarelar-5815	18	2	's	's	PART
acarelar-5815	18	3	real	real	ADJ
acarelar-5815	18	4	property	property	NOUN
acarelar-5815	18	5	taxation	taxation	NOUN
acarelar-5815	18	6	system	system	NOUN
acarelar-5815	18	7	is	be	AUX
acarelar-5815	18	8	governed	govern	VERB
acarelar-5815	18	9	by	by	ADP
acarelar-5815	18	10	the	the	DET
acarelar-5815	18	11	land	land	NOUN
acarelar-5815	18	12	use	use	NOUN
acarelar-5815	18	13	act6	act6	NOUN
acarelar-5815	18	14	and	and	CCONJ
acarelar-5815	18	15	the	the	DET
acarelar-5815	18	16	taxes	taxis	NOUN
acarelar-5815	18	17	and	and	CCONJ
acarelar-5815	18	18	levies7	levies7	PROPN
acarelar-5815	18	19	.	.	PUNCT
acarelar-5815	19	1	however	however	ADV
acarelar-5815	19	2	,	,	PUNCT
acarelar-5815	19	3	rossi	rossi	PROPN
acarelar-5815	19	4	notes	note	VERB
acarelar-5815	19	5	that	that	SCONJ
acarelar-5815	19	6	these	these	DET
acarelar-5815	19	7	laws	law	NOUN
acarelar-5815	19	8	are	be	AUX
acarelar-5815	19	9	outdated	outdated	ADJ
acarelar-5815	19	10	and	and	CCONJ
acarelar-5815	19	11	inconsistent	inconsistent	ADJ
acarelar-5815	19	12	,	,	PUNCT
acarelar-5815	19	13	leading	lead	VERB
acarelar-5815	19	14	to	to	ADP
acarelar-5815	19	15	confusion	confusion	NOUN
acarelar-5815	19	16	among	among	ADP
acarelar-5815	19	17	stakeholders8	stakeholders8	NOUN
acarelar-5815	19	18	.	.	PUNCT
acarelar-5815	20	1	one	one	PRON
acarelar-5815	20	2	does	do	AUX
acarelar-5815	20	3	not	not	PART
acarelar-5815	20	4	agree	agree	VERB
acarelar-5815	20	5	with	with	ADP
acarelar-5815	20	6	this	this	DET
acarelar-5815	20	7	decision	decision	NOUN
acarelar-5815	20	8	.	.	PUNCT
acarelar-5815	21	1	even	even	ADV
acarelar-5815	21	2	section	section	NOUN
acarelar-5815	21	3	1(3	1(3	NUM
acarelar-5815	21	4	)	)	PUNCT
acarelar-5815	21	5	of	of	ADP
acarelar-5815	21	6	the	the	DET
acarelar-5815	21	7	1999	1999	NUM
acarelar-5815	21	8	constitution	constitution	NOUN
acarelar-5815	21	9	of	of	ADP
acarelar-5815	21	10	the	the	DET
acarelar-5815	21	11	federal	federal	PROPN
acarelar-5815	21	12	republic	republic	PROPN
acarelar-5815	21	13	of	of	ADP
acarelar-5815	21	14	nigeria	nigeria	PROPN
acarelar-5815	21	15	states	state	VERB
acarelar-5815	21	16	that	that	SCONJ
acarelar-5815	21	17	the	the	DET
acarelar-5815	21	18	voiding	void	VERB
acarelar-5815	21	19	should	should	AUX
acarelar-5815	21	20	be	be	AUX
acarelar-5815	21	21	to	to	ADP
acarelar-5815	21	22	the	the	DET
acarelar-5815	21	23	extent	extent	NOUN
acarelar-5815	21	24	of	of	ADP
acarelar-5815	21	25	its	its	PRON
acarelar-5815	21	26	inconsistency	inconsistency	NOUN
acarelar-5815	21	27	.	.	PUNCT
acarelar-5815	22	1	only	only	ADV
acarelar-5815	22	2	the	the	DET
acarelar-5815	22	3	word	word	NOUN
acarelar-5815	22	4	‘	'	PUNCT
acarelar-5815	22	5	notwithstanding	notwithstanding	ADJ
acarelar-5815	22	6	’	'	PUNCT
acarelar-5815	22	7	should	should	AUX
acarelar-5815	22	8	have	have	AUX
acarelar-5815	22	9	been	be	AUX
acarelar-5815	22	10	struck	strike	VERB
acarelar-5815	22	11	down	down	ADP
acarelar-5815	22	12	and	and	CCONJ
acarelar-5815	22	13	the	the	DET
acarelar-5815	22	14	blue	blue	ADJ
acarelar-5815	22	15	pencil	pencil	NOUN
acarelar-5815	22	16	rule	rule	NOUN
acarelar-5815	22	17	should	should	AUX
acarelar-5815	22	18	have	have	AUX
acarelar-5815	22	19	been	be	AUX
acarelar-5815	22	20	used	use	VERB
acarelar-5815	22	21	to	to	PART
acarelar-5815	22	22	isolate	isolate	VERB
acarelar-5815	22	23	and	and	CCONJ
acarelar-5815	22	24	insulate	insulate	VERB
acarelar-5815	22	25	the	the	DET
acarelar-5815	22	26	other	other	ADJ
acarelar-5815	22	27	provisions	provision	NOUN
acarelar-5815	22	28	of	of	ADP
acarelar-5815	22	29	the	the	DET
acarelar-5815	22	30	taxes	taxis	NOUN
acarelar-5815	22	31	and	and	CCONJ
acarelar-5815	22	32	levies	levy	NOUN
acarelar-5815	22	33	act	act	PROPN
acarelar-5815	22	34	.	.	PUNCT
acarelar-5815	23	1	we	we	PRON
acarelar-5815	23	2	have	have	AUX
acarelar-5815	23	3	not	not	PART
acarelar-5815	23	4	heard	hear	VERB
acarelar-5815	23	5	the	the	DET
acarelar-5815	23	6	last	last	ADJ
acarelar-5815	23	7	of	of	ADP
acarelar-5815	23	8	this	this	DET
acarelar-5815	23	9	decision	decision	NOUN
acarelar-5815	23	10	as	as	SCONJ
acarelar-5815	23	11	the	the	DET
acarelar-5815	23	12	supreme	supreme	PROPN
acarelar-5815	23	13	court	court	PROPN
acarelar-5815	23	14	is	be	AUX
acarelar-5815	23	15	yet	yet	ADV
acarelar-5815	23	16	to	to	PART
acarelar-5815	23	17	decide	decide	VERB
acarelar-5815	23	18	on	on	ADP
acarelar-5815	23	19	the	the	DET
acarelar-5815	23	20	matter9	matter9	PROPN
acarelar-5815	23	21	.	.	PUNCT
acarelar-5815	24	1	the	the	DET
acarelar-5815	24	2	calabar	calabar	PROPN
acarelar-5815	24	3	division	division	NOUN
acarelar-5815	24	4	of	of	ADP
acarelar-5815	24	5	the	the	DET
acarelar-5815	24	6	court	court	NOUN
acarelar-5815	24	7	of	of	ADP
acarelar-5815	24	8	appeal	appeal	NOUN
acarelar-5815	24	9	in	in	ADP
acarelar-5815	24	10	uyo	uyo	ADJ
acarelar-5815	24	11	local	local	ADJ
acarelar-5815	24	12	government	government	NOUN
acarelar-5815	24	13	v.	v.	ADP
acarelar-5815	24	14	akwa	akwa	ADJ
acarelar-5815	24	15	ibom	ibom	ADJ
acarelar-5815	24	16	state	state	NOUN
acarelar-5815	24	17	government	government	NOUN
acarelar-5815	24	18	&	&	CCONJ
acarelar-5815	24	19	anor	anor	PROPN
acarelar-5815	24	20	,	,	PUNCT
acarelar-5815	24	21	struck	strike	VERB
acarelar-5815	24	22	down	down	ADP
acarelar-5815	24	23	the	the	DET
acarelar-5815	24	24	taxes	taxis	NOUN
acarelar-5815	24	25	and	and	CCONJ
acarelar-5815	24	26	levies	levy	NOUN
acarelar-5815	24	27	act	act	PROPN
acarelar-5815	24	28	.	.	PUNCT
acarelar-5815	25	1	the	the	DET
acarelar-5815	25	2	background	background	NOUN
acarelar-5815	25	3	to	to	ADP
acarelar-5815	25	4	this	this	PRON
acarelar-5815	25	5	is	be	AUX
acarelar-5815	25	6	that	that	PRON
acarelar-5815	25	7	s	s	VERB
acarelar-5815	25	8	1(1	1(1	NUM
acarelar-5815	25	9	)	)	PUNCT
acarelar-5815	25	10	of	of	ADP
acarelar-5815	25	11	the	the	DET
acarelar-5815	25	12	law	law	NOUN
acarelar-5815	25	13	states	state	NOUN
acarelar-5815	25	14	as	as	SCONJ
acarelar-5815	25	15	follows	follow	VERB
acarelar-5815	25	16	:	:	PUNCT
acarelar-5815	25	17	notwithstanding	notwithstanding	ADP
acarelar-5815	25	18	anything	anything	PRON
acarelar-5815	25	19	contained	contain	VERB
acarelar-5815	25	20	in	in	ADP
acarelar-5815	25	21	the	the	DET
acarelar-5815	25	22	constitution	constitution	NOUN
acarelar-5815	25	23	of	of	ADP
acarelar-5815	25	24	the	the	DET
acarelar-5815	25	25	federal	federal	PROPN
acarelar-5815	25	26	republic	republic	PROPN
acarelar-5815	25	27	of	of	ADP
acarelar-5815	25	28	nigeria	nigeria	PROPN
acarelar-5815	25	29	,	,	PUNCT
acarelar-5815	25	30	1979	1979	NUM
acarelar-5815	25	31	as	as	SCONJ
acarelar-5815	25	32	amended	amend	VERB
acarelar-5815	25	33	or	or	CCONJ
acarelar-5815	25	34	in	in	ADP
acarelar-5815	25	35	any	any	DET
acarelar-5815	25	36	other	other	ADJ
acarelar-5815	25	37	enactment	enactment	NOUN
acarelar-5815	25	38	or	or	CCONJ
acarelar-5815	25	39	law	law	NOUN
acarelar-5815	25	40	,	,	PUNCT
acarelar-5815	25	41	the	the	DET
acarelar-5815	25	42	federal	federal	ADJ
acarelar-5815	25	43	government	government	NOUN
acarelar-5815	25	44	,	,	PUNCT
acarelar-5815	25	45	state	state	NOUN
acarelar-5815	25	46	government	government	NOUN
acarelar-5815	25	47	and	and	CCONJ
acarelar-5815	25	48	local	local	ADJ
acarelar-5815	25	49	government	government	NOUN
acarelar-5815	25	50	shall	shall	AUX
acarelar-5815	25	51	be	be	AUX
acarelar-5815	25	52	responsible	responsible	ADJ
acarelar-5815	25	53	for	for	ADP
acarelar-5815	25	54	collecting	collect	VERB
acarelar-5815	25	55	taxes	taxis	NOUN
acarelar-5815	25	56	and	and	CCONJ
acarelar-5815	25	57	levies	levy	NOUN
acarelar-5815	25	58	listed	list	VERB
acarelar-5815	25	59	in	in	ADP
acarelar-5815	25	60	part	part	NOUN
acarelar-5815	25	61	i	i	PROPN
acarelar-5815	25	62	,	,	PUNCT
acarelar-5815	25	63	part	part	PROPN
acarelar-5815	25	64	ii	ii	NOUN
acarelar-5815	25	65	and	and	CCONJ
acarelar-5815	25	66	part	part	NOUN
acarelar-5815	25	67	iii	iii	NUM
acarelar-5815	25	68	of	of	ADP
acarelar-5815	25	69	the	the	DET
acarelar-5815	25	70	schedule	schedule	NOUN
acarelar-5815	25	71	to	to	ADP
acarelar-5815	25	72	this	this	DET
acarelar-5815	25	73	act	act	NOUN
acarelar-5815	25	74	respectively	respectively	ADV
acarelar-5815	25	75	.	.	PUNCT
acarelar-5815	26	1	the	the	DET
acarelar-5815	26	2	court	court	NOUN
acarelar-5815	26	3	of	of	ADP
acarelar-5815	26	4	appeal	appeal	NOUN
acarelar-5815	26	5	held	hold	VERB
acarelar-5815	26	6	that	that	SCONJ
acarelar-5815	26	7	when	when	SCONJ
acarelar-5815	26	8	the	the	DET
acarelar-5815	26	9	term	term	NOUN
acarelar-5815	26	10	‘	'	PUNCT
acarelar-5815	26	11	notwithstanding	notwithstanding	ADJ
acarelar-5815	26	12	’	'	PUNCT
acarelar-5815	26	13	is	be	AUX
acarelar-5815	26	14	used	use	VERB
acarelar-5815	26	15	in	in	ADP
acarelar-5815	26	16	a	a	DET
acarelar-5815	26	17	section	section	NOUN
acarelar-5815	26	18	of	of	ADP
acarelar-5815	26	19	a	a	DET
acarelar-5815	26	20	statute	statute	NOUN
acarelar-5815	26	21	,	,	PUNCT
acarelar-5815	26	22	it	it	PRON
acarelar-5815	26	23	is	be	AUX
acarelar-5815	26	24	meant	mean	VERB
acarelar-5815	26	25	to	to	PART
acarelar-5815	26	26	exclude	exclude	VERB
acarelar-5815	26	27	an	an	DET
acarelar-5815	26	28	impinging	impinging	NOUN
acarelar-5815	26	29	or	or	CCONJ
acarelar-5815	26	30	impending	impending	ADJ
acarelar-5815	26	31	effect	effect	NOUN
acarelar-5815	26	32	of	of	ADP
acarelar-5815	26	33	any	any	DET
acarelar-5815	26	34	other	other	ADJ
acarelar-5815	26	35	provision	provision	NOUN
acarelar-5815	26	36	of	of	ADP
acarelar-5815	26	37	the	the	DET
acarelar-5815	26	38	statute	statute	NOUN
acarelar-5815	26	39	or	or	CCONJ
acarelar-5815	26	40	other	other	ADJ
acarelar-5815	26	41	subordinate	subordinate	ADJ
acarelar-5815	26	42	legislation	legislation	NOUN
acarelar-5815	26	43	so	so	SCONJ
acarelar-5815	26	44	that	that	SCONJ
acarelar-5815	26	45	the	the	DET
acarelar-5815	26	46	said	say	VERB
acarelar-5815	26	47	section	section	NOUN
acarelar-5815	26	48	will	will	AUX
acarelar-5815	26	49	fulfill	fulfill	VERB
acarelar-5815	26	50	itself	itself	PRON
acarelar-5815	26	51	.	.	PUNCT
acarelar-5815	27	1	the	the	DET
acarelar-5815	27	2	use	use	NOUN
acarelar-5815	27	3	of	of	ADP
acarelar-5815	27	4	the	the	DET
acarelar-5815	27	5	word	word	NOUN
acarelar-5815	27	6	‘	'	PUNCT
acarelar-5815	27	7	notwithstanding	notwithstanding	ADJ
acarelar-5815	27	8	’	'	PUNCT
acarelar-5815	27	9	means	mean	VERB
acarelar-5815	27	10	that	that	SCONJ
acarelar-5815	27	11	no	no	DET
acarelar-5815	27	12	provision	provision	NOUN
acarelar-5815	27	13	of	of	ADP
acarelar-5815	27	14	the	the	DET
acarelar-5815	27	15	constitution	constitution	NOUN
acarelar-5815	27	16	shall	shall	AUX
acarelar-5815	27	17	be	be	AUX
acarelar-5815	27	18	capable	capable	ADJ
acarelar-5815	27	19	of	of	ADP
acarelar-5815	27	20	undermining	undermine	VERB
acarelar-5815	27	21	the	the	DET
acarelar-5815	27	22	said	say	VERB
acarelar-5815	27	23	section	section	NOUN
acarelar-5815	27	24	.	.	PUNCT
acarelar-5815	28	1	the	the	DET
acarelar-5815	28	2	supremacy	supremacy	NOUN
acarelar-5815	28	3	of	of	ADP
acarelar-5815	28	4	the	the	DET
acarelar-5815	28	5	constitution	constitution	NOUN
acarelar-5815	28	6	is	be	AUX
acarelar-5815	28	7	never	never	ADV
acarelar-5815	28	8	in	in	ADP
acarelar-5815	28	9	doubt	doubt	NOUN
acarelar-5815	28	10	and	and	CCONJ
acarelar-5815	28	11	section	section	NOUN
acarelar-5815	28	12	1(3	1(3	NUM
acarelar-5815	28	13	)	)	PUNCT
acarelar-5815	28	14	of	of	ADP
acarelar-5815	28	15	the	the	DET
acarelar-5815	28	16	constitution	constitution	NOUN
acarelar-5815	28	17	is	be	AUX
acarelar-5815	28	18	to	to	ADP
acarelar-5815	28	19	the	the	DET
acarelar-5815	28	20	effect	effect	NOUN
acarelar-5815	28	21	that	that	SCONJ
acarelar-5815	28	22	if	if	SCONJ
acarelar-5815	28	23	any	any	DET
acarelar-5815	28	24	other	other	ADJ
acarelar-5815	28	25	law	law	NOUN
acarelar-5815	28	26	is	be	AUX
acarelar-5815	28	27	inconsistent	inconsistent	ADJ
acarelar-5815	28	28	with	with	ADP
acarelar-5815	28	29	the	the	DET
acarelar-5815	28	30	provisions	provision	NOUN
acarelar-5815	28	31	of	of	ADP
acarelar-5815	28	32	the	the	DET
acarelar-5815	28	33	constitution	constitution	NOUN
acarelar-5815	28	34	,	,	PUNCT
acarelar-5815	28	35	the	the	DET
acarelar-5815	28	36	constitution	constitution	NOUN
acarelar-5815	28	37	shall	shall	AUX
acarelar-5815	28	38	prevail	prevail	VERB
acarelar-5815	28	39	and	and	CCONJ
acarelar-5815	28	40	that	that	SCONJ
acarelar-5815	28	41	other	other	ADJ
acarelar-5815	28	42	law	law	NOUN
acarelar-5815	28	43	shall	shall	AUX
acarelar-5815	28	44	to	to	ADP
acarelar-5815	28	45	the	the	DET
acarelar-5815	28	46	extent	extent	NOUN
acarelar-5815	28	47	of	of	ADP
acarelar-5815	28	48	its	its	PRON
acarelar-5815	28	49	inconsistency	inconsistency	NOUN
acarelar-5815	28	50	be	be	AUX
acarelar-5815	28	51	void	void	ADJ
acarelar-5815	28	52	.	.	PUNCT
acarelar-5815	29	1	the	the	DET
acarelar-5815	29	2	court	court	NOUN
acarelar-5815	29	3	concluded	conclude	VERB
acarelar-5815	29	4	that	that	SCONJ
acarelar-5815	29	5	section	section	NOUN
acarelar-5815	29	6	1(1	1(1	NUM
acarelar-5815	29	7	)	)	PUNCT
acarelar-5815	29	8	of	of	ADP
acarelar-5815	29	9	the	the	DET
acarelar-5815	29	10	taxes	taxis	NOUN
acarelar-5815	29	11	and	and	CCONJ
acarelar-5815	29	12	levies	levy	NOUN
acarelar-5815	29	13	act	act	PROPN
acarelar-5815	29	14	,	,	PUNCT
acarelar-5815	29	15	having	having	AUX
acarelar-5815	29	16	commenced	commence	VERB
acarelar-5815	29	17	its	its	PRON
acarelar-5815	29	18	provisions	provision	NOUN
acarelar-5815	29	19	with	with	ADP
acarelar-5815	29	20	a	a	DET
acarelar-5815	29	21	clause	clause	NOUN
acarelar-5815	29	22	that	that	SCONJ
acarelar-5815	29	23	under	under	ADP
acarelar-5815	29	24	mines	mine	NOUN
acarelar-5815	29	25	the	the	DET
acarelar-5815	29	26	supremacy	supremacy	NOUN
acarelar-5815	29	27	of	of	ADP
acarelar-5815	29	28	the	the	DET
acarelar-5815	29	29	constitution	constitution	NOUN
acarelar-5815	29	30	,	,	PUNCT
acarelar-5815	29	31	that	that	SCONJ
acarelar-5815	29	32	there	there	PRON
acarelar-5815	29	33	is	be	VERB
acarelar-5815	29	34	nothing	nothing	PRON
acarelar-5815	29	35	that	that	PRON
acarelar-5815	29	36	can	can	AUX
acarelar-5815	29	37	operate	operate	VERB
acarelar-5815	29	38	to	to	PART
acarelar-5815	29	39	save	save	VERB
acarelar-5815	29	40	any	any	DET
acarelar-5815	29	41	part	part	NOUN
acarelar-5815	29	42	of	of	ADP
acarelar-5815	29	43	that	that	DET
acarelar-5815	29	44	law	law	NOUN
acarelar-5815	29	45	.	.	PUNCT
acarelar-5815	30	1	consequently	consequently	ADV
acarelar-5815	30	2	,	,	PUNCT
acarelar-5815	30	3	the	the	DET
acarelar-5815	30	4	virus	virus	NOUN
acarelar-5815	30	5	in	in	ADP
acarelar-5815	30	6	the	the	DET
acarelar-5815	30	7	introductory	introductory	ADJ
acarelar-5815	30	8	clause	clause	NOUN
acarelar-5815	30	9	of	of	ADP
acarelar-5815	30	10	the	the	DET
acarelar-5815	30	11	act	act	NOUN
acarelar-5815	30	12	has	have	AUX
acarelar-5815	30	13	infested	infest	VERB
acarelar-5815	30	14	the	the	DET
acarelar-5815	30	15	entire	entire	ADJ
acarelar-5815	30	16	act	act	NOUN
acarelar-5815	30	17	and	and	CCONJ
acarelar-5815	30	18	hereby	hereby	ADV
acarelar-5815	30	19	rendered	render	VERB
acarelar-5815	30	20	it	it	PRON
acarelar-5815	30	21	unconstitutional	unconstitutional	ADJ
acarelar-5815	30	22	.	.	PUNCT
acarelar-5815	31	1	the	the	DET
acarelar-5815	31	2	land	land	NOUN
acarelar-5815	31	3	use	use	NOUN
acarelar-5815	31	4	act	act	NOUN
acarelar-5815	31	5	(	(	PUNCT
acarelar-5815	31	6	1978	1978	NUM
acarelar-5815	31	7	)	)	PUNCT
acarelar-5815	31	8	vests	vest	NOUN
acarelar-5815	31	9	ownership	ownership	NOUN
acarelar-5815	31	10	of	of	ADP
acarelar-5815	31	11	all	all	DET
acarelar-5815	31	12	lands	land	NOUN
acarelar-5815	31	13	in	in	ADP
acarelar-5815	31	14	the	the	DET
acarelar-5815	31	15	state	state	NOUN
acarelar-5815	31	16	governments	government	NOUN
acarelar-5815	31	17	,	,	PUNCT
acarelar-5815	31	18	which	which	PRON
acarelar-5815	31	19	grant	grant	VERB
acarelar-5815	31	20	leases	lease	NOUN
acarelar-5815	31	21	to	to	ADP
acarelar-5815	31	22	individuals	individual	NOUN
acarelar-5815	31	23	and	and	CCONJ
acarelar-5815	31	24	organizations10	organizations10	ADJ
acarelar-5815	31	25	.	.	PUNCT
acarelar-5815	32	1	this	this	DET
acarelar-5815	32	2	leasehold	leasehold	NOUN
acarelar-5815	32	3	system	system	NOUN
acarelar-5815	32	4	creates	create	VERB
acarelar-5815	32	5	complexities	complexity	NOUN
acarelar-5815	32	6	in	in	ADP
acarelar-5815	32	7	property	property	NOUN
acarelar-5815	32	8	taxation	taxation	NOUN
acarelar-5815	32	9	,	,	PUNCT
acarelar-5815	32	10	as	as	SCONJ
acarelar-5815	32	11	tax	tax	NOUN
acarelar-5815	32	12	by	by	PROPN
acarelar-5815	32	13	meshach	meshach	ADP
acarelar-5815	32	14	nnama	nnama	NOUN
acarelar-5815	32	15	umenweke	umenweke	NOUN
acarelar-5815	32	16	,	,	PUNCT
acarelar-5815	32	17	phd	phd	NOUN
acarelar-5815	32	18	,	,	PUNCT
acarelar-5815	32	19	ficmc	ficmc	PROPN
acarelar-5815	32	20	,	,	PUNCT
acarelar-5815	32	21	acti	acti	VERB
acarelar-5815	32	22	,	,	PUNCT
acarelar-5815	32	23	bl	bl	PROPN
acarelar-5815	32	24	,	,	PUNCT
acarelar-5815	32	25	professor	professor	NOUN
acarelar-5815	32	26	of	of	ADP
acarelar-5815	32	27	law	law	NOUN
acarelar-5815	32	28	and	and	CCONJ
acarelar-5815	32	29	former	former	ADJ
acarelar-5815	32	30	dean	dean	NOUN
acarelar-5815	32	31	,	,	PUNCT
acarelar-5815	32	32	faculty	faculty	NOUN
acarelar-5815	32	33	of	of	ADP
acarelar-5815	32	34	law	law	NOUN
acarelar-5815	32	35	,	,	PUNCT
acarelar-5815	32	36	nnamdi	nnamdi	PROPN
acarelar-5815	32	37	azikiwe	azikiwe	PROPN
acarelar-5815	32	38	university	university	PROPN
acarelar-5815	32	39	,	,	PUNCT
acarelar-5815	32	40	awka	awka	NOUN
acarelar-5815	32	41	,	,	PUNCT
acarelar-5815	32	42	anambra	anambra	PROPN
acarelar-5815	32	43	state	state	PROPN
acarelar-5815	32	44	.	.	PUNCT
acarelar-5815	33	1	email	email	NOUN
acarelar-5815	33	2	:	:	PUNCT
acarelar-5815	33	3	mn.umenweke@unizik.edu.ng	mn.umenweke@unizik.edu.ng	NOUN
acarelar-5815	33	4	,	,	PUNCT
acarelar-5815	33	5	tel	tel	ADP
acarelar-5815	33	6	:	:	PUNCT
acarelar-5815	33	7	08037090048	08037090048	NUM
acarelar-5815	33	8	1	1	NUM
acarelar-5815	33	9	b	b	NOUN
acarelar-5815	33	10	adeoye	adeoye	VERB
acarelar-5815	33	11	,	,	PUNCT
acarelar-5815	33	12	‘	'	PUNCT
acarelar-5815	33	13	taxation	taxation	NOUN
acarelar-5815	33	14	and	and	CCONJ
acarelar-5815	33	15	economic	economic	ADJ
acarelar-5815	33	16	development	development	NOUN
acarelar-5815	33	17	in	in	ADP
acarelar-5815	33	18	nigeria	nigeria	PROPN
acarelar-5815	33	19	’	'	PUNCT
acarelar-5815	33	20	.	.	PUNCT
acarelar-5815	34	1	journal	journal	PROPN
acarelar-5815	34	2	of	of	ADP
acarelar-5815	34	3	economic	economic	ADJ
acarelar-5815	34	4	studies	study	NOUN
acarelar-5815	34	5	,	,	PUNCT
acarelar-5815	34	6	47(2	47(2	PROPN
acarelar-5815	34	7	)	)	PUNCT
acarelar-5815	34	8	,	,	PUNCT
acarelar-5815	34	9	(	(	PUNCT
acarelar-5815	34	10	2020	2020	NUM
acarelar-5815	34	11	)	)	PUNCT
acarelar-5815	34	12	,	,	PUNCT
acarelar-5815	35	1	p.	p.	NOUN
acarelar-5815	35	2	12	12	NUM
acarelar-5815	35	3	2	2	NUM
acarelar-5815	35	4	s	s	NOUN
acarelar-5815	35	5	agbola	agbola	PROPN
acarelar-5815	35	6	,	,	PUNCT
acarelar-5815	35	7	‘	'	PUNCT
acarelar-5815	35	8	local	local	ADJ
acarelar-5815	35	9	government	government	NOUN
acarelar-5815	35	10	autonomy	autonomy	NOUN
acarelar-5815	35	11	and	and	CCONJ
acarelar-5815	35	12	taxation	taxation	NOUN
acarelar-5815	35	13	in	in	ADP
acarelar-5815	35	14	nigeria	nigeria	PROPN
acarelar-5815	35	15	’	'	PUNCT
acarelar-5815	35	16	.	.	PUNCT
acarelar-5815	36	1	journal	journal	PROPN
acarelar-5815	36	2	of	of	ADP
acarelar-5815	36	3	public	public	ADJ
acarelar-5815	36	4	administration	administration	NOUN
acarelar-5815	36	5	,	,	PUNCT
acarelar-5815	36	6	53(1	53(1	PROPN
acarelar-5815	36	7	)	)	PUNCT
acarelar-5815	36	8	,	,	PUNCT
acarelar-5815	36	9	(	(	PUNCT
acarelar-5815	36	10	2018	2018	NUM
acarelar-5815	36	11	)	)	PUNCT
acarelar-5815	36	12	,	,	PUNCT
acarelar-5815	36	13	p.40	p.40	PROPN
acarelar-5815	36	14	3	3	NUM
acarelar-5815	36	15	taxes	taxis	NOUN
acarelar-5815	36	16	and	and	CCONJ
acarelar-5815	36	17	levies	levy	NOUN
acarelar-5815	36	18	(	(	PUNCT
acarelar-5815	36	19	approved	approve	VERB
acarelar-5815	36	20	list	list	NOUN
acarelar-5815	36	21	for	for	ADP
acarelar-5815	36	22	collection	collection	NOUN
acarelar-5815	36	23	)	)	PUNCT
acarelar-5815	36	24	act	act	NOUN
acarelar-5815	36	25	(	(	PUNCT
acarelar-5815	36	26	1998	1998	NUM
acarelar-5815	36	27	)	)	PUNCT
acarelar-5815	36	28	4	4	NUM
acarelar-5815	36	29	h	h	PROPN
acarelar-5815	36	30	ross	ross	PROPN
acarelar-5815	36	31	,	,	PUNCT
acarelar-5815	36	32	‘	'	PUNCT
acarelar-5815	36	33	nigerian	nigerian	ADJ
acarelar-5815	36	34	taxation	taxation	NOUN
acarelar-5815	36	35	laws	law	NOUN
acarelar-5815	36	36	and	and	CCONJ
acarelar-5815	36	37	policies	policy	NOUN
acarelar-5815	36	38	’	'	PUNCT
acarelar-5815	36	39	(	(	PUNCT
acarelar-5815	36	40	lagos	lago	NOUN
acarelar-5815	36	41	:	:	PUNCT
acarelar-5815	36	42	nigerian	nigerian	PROPN
acarelar-5815	36	43	institute	institute	PROPN
acarelar-5815	36	44	of	of	ADP
acarelar-5815	36	45	advanced	advanced	ADJ
acarelar-5815	36	46	legal	legal	ADJ
acarelar-5815	36	47	studies	study	NOUN
acarelar-5815	36	48	.	.	PUNCT
acarelar-5815	37	1	(	(	PUNCT
acarelar-5815	37	2	2017	2017	NUM
acarelar-5815	37	3	)	)	PUNCT
acarelar-5815	37	4	,	,	PUNCT
acarelar-5815	37	5	p.28	p.28	ADP
acarelar-5815	37	6	5	5	NUM
acarelar-5815	37	7	a	a	DET
acarelar-5815	37	8	oyegade	oyegade	NOUN
acarelar-5815	37	9	,	,	PUNCT
acarelar-5815	37	10	‘	'	PUNCT
acarelar-5815	37	11	property	property	NOUN
acarelar-5815	37	12	valuation	valuation	NOUN
acarelar-5815	37	13	and	and	CCONJ
acarelar-5815	37	14	taxation	taxation	NOUN
acarelar-5815	37	15	in	in	ADP
acarelar-5815	37	16	nigeria	nigeria	PROPN
acarelar-5815	37	17	’	'	PUNCT
acarelar-5815	37	18	.	.	PUNCT
acarelar-5815	38	1	journal	journal	PROPN
acarelar-5815	38	2	of	of	ADP
acarelar-5815	38	3	property	property	NOUN
acarelar-5815	38	4	research	research	NOUN
acarelar-5815	38	5	,	,	PUNCT
acarelar-5815	38	6	36	36	NUM
acarelar-5815	38	7	(	(	PUNCT
acarelar-5815	38	8	1	1	NUM
acarelar-5815	38	9	)	)	PUNCT
acarelar-5815	38	10	,	,	PUNCT
acarelar-5815	38	11	(	(	PUNCT
acarelar-5815	38	12	2019	2019	NUM
acarelar-5815	38	13	)	)	PUNCT
acarelar-5815	38	14	,	,	PUNCT
acarelar-5815	38	15	p.32	p.32	VERB
acarelar-5815	38	16	6	6	NUM
acarelar-5815	38	17	1978	1978	NUM
acarelar-5815	38	18	7	7	NUM
acarelar-5815	38	19	approved	approve	VERB
acarelar-5815	38	20	list	list	NOUN
acarelar-5815	38	21	for	for	ADP
acarelar-5815	38	22	collection	collection	NOUN
acarelar-5815	38	23	)	)	PUNCT
acarelar-5815	38	24	act	act	NOUN
acarelar-5815	38	25	(	(	PUNCT
acarelar-5815	38	26	1998	1998	NUM
acarelar-5815	38	27	)	)	PUNCT
acarelar-5815	38	28	8	8	NUM
acarelar-5815	38	29	ross	ross	PROPN
acarelar-5815	38	30	op.cit	op.cit	PROPN
acarelar-5815	38	31	,	,	PUNCT
acarelar-5815	38	32	p.	p.	NOUN
acarelar-5815	38	33	25	25	NUM
acarelar-5815	38	34	9	9	NUM
acarelar-5815	38	35	suit	suit	NOUN
acarelar-5815	38	36	no	no	INTJ
acarelar-5815	38	37	.	.	PUNCT
acarelar-5815	39	1	ca	can	AUX
acarelar-5815	39	2	/	/	SYM
acarelar-5815	39	3	c/388/2017	c/388/2017	NOUN
acarelar-5815	39	4	,	,	PUNCT
acarelar-5815	39	5	(	(	PUNCT
acarelar-5815	39	6	2020	2020	NUM
acarelar-5815	39	7	)	)	PUNCT
acarelar-5815	39	8	lpelr-49691	lpelr-49691	NOUN
acarelar-5815	39	9	(	(	PUNCT
acarelar-5815	39	10	ca	ca	NOUN
acarelar-5815	39	11	)	)	PUNCT
acarelar-5815	39	12	.	.	PUNCT
acarelar-5815	40	1	c	c	NOUN
acarelar-5815	40	2	i	i	PRON
acarelar-5815	40	3	obika	obika	X
acarelar-5815	40	4	,	,	PUNCT
acarelar-5815	40	5	‘	'	PUNCT
acarelar-5815	40	6	division	division	NOUN
acarelar-5815	40	7	of	of	ADP
acarelar-5815	40	8	taxing	tax	VERB
acarelar-5815	40	9	powers	power	NOUN
acarelar-5815	40	10	’	'	PUNCT
acarelar-5815	40	11	,	,	PUNCT
acarelar-5815	40	12	citn	citn	NOUN
acarelar-5815	40	13	nigerian	nigerian	ADJ
acarelar-5815	40	14	tax	tax	NOUN
acarelar-5815	40	15	guide	guide	NOUN
acarelar-5815	40	16	&	&	CCONJ
acarelar-5815	40	17	statues	statue	NOUN
acarelar-5815	40	18	,	,	PUNCT
acarelar-5815	40	19	3rd	3rd	ADJ
acarelar-5815	40	20	edition	edition	NOUN
acarelar-5815	40	21	,	,	PUNCT
acarelar-5815	40	22	vol	vol	NOUN
acarelar-5815	40	23	.	.	PROPN
acarelar-5815	40	24	1	1	NUM
acarelar-5815	40	25	,	,	PUNCT
acarelar-5815	40	26	p.	p.	NOUN
acarelar-5815	40	27	150	150	NUM
acarelar-5815	40	28	10	10	NUM
acarelar-5815	40	29	see	see	NOUN
acarelar-5815	40	30	section	section	NOUN
acarelar-5815	40	31	1	1	NUM
acarelar-5815	40	32	,	,	PUNCT
acarelar-5815	40	33	land	land	NOUN
acarelar-5815	40	34	use	use	NOUN
acarelar-5815	40	35	act	act	NOUN
acarelar-5815	40	36	,	,	PUNCT
acarelar-5815	40	37	1978	1978	NUM
acarelar-5815	40	38	)	)	PUNCT
acarelar-5815	40	39	mailto:mn.umenweke@unizik.edu.ng	mailto:mn.umenweke@unizik.edu.ng	NOUN
acarelar-5815	40	40	umenweke	umenweke	NOUN
acarelar-5815	40	41	:	:	PUNCT
acarelar-5815	40	42	assessing	assess	VERB
acarelar-5815	40	43	the	the	DET
acarelar-5815	40	44	efficacy	efficacy	NOUN
acarelar-5815	40	45	of	of	ADP
acarelar-5815	40	46	real	real	ADJ
acarelar-5815	40	47	property	property	NOUN
acarelar-5815	40	48	taxation	taxation	NOUN
acarelar-5815	40	49	in	in	ADP
acarelar-5815	40	50	nigeria	nigeria	PROPN
acarelar-5815	40	51	78	78	NUM
acarelar-5815	41	1	|	|	ADV
acarelar-5815	41	2	p	p	X
acarelar-5815	41	3	a	a	DET
acarelar-5815	41	4	g	g	NOUN
acarelar-5815	41	5	e	e	NOUN
acarelar-5815	41	6	liabilities	liability	NOUN
acarelar-5815	41	7	are	be	AUX
acarelar-5815	41	8	often	often	ADV
acarelar-5815	41	9	unclear11	unclear11	VERB
acarelar-5815	41	10	.	.	PUNCT
acarelar-5815	42	1	for	for	ADP
acarelar-5815	42	2	instance	instance	NOUN
acarelar-5815	42	3	,	,	PUNCT
acarelar-5815	42	4	the	the	DET
acarelar-5815	42	5	act	act	NOUN
acarelar-5815	42	6	's	's	PART
acarelar-5815	42	7	failure	failure	NOUN
acarelar-5815	42	8	to	to	PART
acarelar-5815	42	9	provide	provide	VERB
acarelar-5815	42	10	clear	clear	ADJ
acarelar-5815	42	11	guidelines	guideline	NOUN
acarelar-5815	42	12	for	for	ADP
acarelar-5815	42	13	property	property	NOUN
acarelar-5815	42	14	valuation	valuation	NOUN
acarelar-5815	42	15	and	and	CCONJ
acarelar-5815	42	16	taxation	taxation	NOUN
acarelar-5815	42	17	has	have	AUX
acarelar-5815	42	18	led	lead	VERB
acarelar-5815	42	19	to	to	ADP
acarelar-5815	42	20	arbitrary	arbitrary	ADJ
acarelar-5815	42	21	assessments12	assessments12	NOUN
acarelar-5815	42	22	.	.	PUNCT
acarelar-5815	43	1	furthermore	furthermore	ADV
acarelar-5815	43	2	,	,	PUNCT
acarelar-5815	43	3	the	the	DET
acarelar-5815	43	4	taxes	taxis	NOUN
acarelar-5815	43	5	and	and	CCONJ
acarelar-5815	43	6	levies	levy	NOUN
acarelar-5815	43	7	empowers	empower	VERB
acarelar-5815	43	8	local	local	ADJ
acarelar-5815	43	9	governments	government	NOUN
acarelar-5815	43	10	to	to	PART
acarelar-5815	43	11	collect	collect	VERB
acarelar-5815	43	12	property	property	NOUN
acarelar-5815	43	13	taxes13	taxes13	NOUN
acarelar-5815	43	14	,	,	PUNCT
acarelar-5815	43	15	but	but	CCONJ
acarelar-5815	43	16	inadequate	inadequate	ADJ
acarelar-5815	43	17	autonomy	autonomy	NOUN
acarelar-5815	43	18	and	and	CCONJ
acarelar-5815	43	19	resources	resource	NOUN
acarelar-5815	43	20	hinder	hinder	VERB
acarelar-5815	43	21	effective	effective	ADJ
acarelar-5815	43	22	tax	tax	NOUN
acarelar-5815	43	23	administration14	administration14	NOUN
acarelar-5815	43	24	.	.	PUNCT
acarelar-5815	44	1	local	local	ADJ
acarelar-5815	44	2	governments	government	NOUN
acarelar-5815	44	3	often	often	ADV
acarelar-5815	44	4	struggle	struggle	VERB
acarelar-5815	44	5	to	to	PART
acarelar-5815	44	6	maintain	maintain	VERB
acarelar-5815	44	7	accurate	accurate	ADJ
acarelar-5815	44	8	property	property	NOUN
acarelar-5815	44	9	records	record	NOUN
acarelar-5815	44	10	,	,	PUNCT
acarelar-5815	44	11	leading	lead	VERB
acarelar-5815	44	12	to	to	ADP
acarelar-5815	44	13	tax	tax	NOUN
acarelar-5815	44	14	evasion	evasion	NOUN
acarelar-5815	44	15	and	and	CCONJ
acarelar-5815	44	16	underpayment15	underpayment15	NOUN
acarelar-5815	44	17	.	.	PUNCT
acarelar-5815	45	1	the	the	DET
acarelar-5815	45	2	taxation	taxation	NOUN
acarelar-5815	45	3	of	of	ADP
acarelar-5815	45	4	real	real	ADJ
acarelar-5815	45	5	property	property	NOUN
acarelar-5815	45	6	in	in	ADP
acarelar-5815	45	7	nigeria	nigeria	PROPN
acarelar-5815	45	8	faces	face	VERB
acarelar-5815	45	9	significant	significant	ADJ
acarelar-5815	45	10	challenges	challenge	NOUN
acarelar-5815	45	11	,	,	PUNCT
acarelar-5815	45	12	including	include	VERB
acarelar-5815	45	13	inadequate	inadequate	ADJ
acarelar-5815	45	14	property	property	NOUN
acarelar-5815	45	15	valuation16	valuation16	NOUN
acarelar-5815	45	16	,	,	PUNCT
acarelar-5815	45	17	inconsistent	inconsistent	ADJ
acarelar-5815	45	18	tax	tax	NOUN
acarelar-5815	45	19	rates	rate	NOUN
acarelar-5815	45	20	and	and	CCONJ
acarelar-5815	45	21	exemptions17	exemptions17	ADJ
acarelar-5815	45	22	,	,	PUNCT
acarelar-5815	45	23	and	and	CCONJ
acarelar-5815	45	24	limited	limited	ADJ
acarelar-5815	45	25	local	local	ADJ
acarelar-5815	45	26	government	government	NOUN
acarelar-5815	45	27	autonomy18	autonomy18	NOUN
acarelar-5815	45	28	.	.	PUNCT
acarelar-5815	46	1	these	these	DET
acarelar-5815	46	2	issues	issue	NOUN
acarelar-5815	46	3	hinder	hinder	VERB
acarelar-5815	46	4	revenue	revenue	NOUN
acarelar-5815	46	5	generation	generation	NOUN
acarelar-5815	46	6	,	,	PUNCT
acarelar-5815	46	7	urban	urban	ADJ
acarelar-5815	46	8	development	development	NOUN
acarelar-5815	46	9	and	and	CCONJ
acarelar-5815	46	10	land	land	NOUN
acarelar-5815	46	11	ownership	ownership	NOUN
acarelar-5815	46	12	.	.	PUNCT
acarelar-5815	47	1	these	these	DET
acarelar-5815	47	2	challenges	challenge	NOUN
acarelar-5815	47	3	necessitate	necessitate	ADJ
acarelar-5815	47	4	the	the	DET
acarelar-5815	47	5	need	need	NOUN
acarelar-5815	47	6	for	for	ADP
acarelar-5815	47	7	comprehensive	comprehensive	ADJ
acarelar-5815	47	8	reforms	reform	NOUN
acarelar-5815	47	9	to	to	ADP
acarelar-5815	47	10	nigeria	nigeria	PROPN
acarelar-5815	47	11	's	's	PART
acarelar-5815	47	12	real	real	ADJ
acarelar-5815	47	13	property	property	NOUN
acarelar-5815	47	14	taxation	taxation	NOUN
acarelar-5815	47	15	system	system	NOUN
acarelar-5815	47	16	.	.	PUNCT
acarelar-5815	48	1	it	it	PRON
acarelar-5815	48	2	is	be	AUX
acarelar-5815	48	3	,	,	PUNCT
acarelar-5815	48	4	therefore	therefore	ADV
acarelar-5815	48	5	,	,	PUNCT
acarelar-5815	48	6	in	in	ADP
acarelar-5815	48	7	response	response	NOUN
acarelar-5815	48	8	to	to	ADP
acarelar-5815	48	9	these	these	DET
acarelar-5815	48	10	challenges	challenge	NOUN
acarelar-5815	48	11	that	that	PRON
acarelar-5815	48	12	the	the	DET
acarelar-5815	48	13	paper	paper	NOUN
acarelar-5815	48	14	is	be	AUX
acarelar-5815	48	15	written	write	VERB
acarelar-5815	48	16	.	.	PUNCT
acarelar-5815	49	1	the	the	DET
acarelar-5815	49	2	study	study	NOUN
acarelar-5815	49	3	seeks	seek	VERB
acarelar-5815	49	4	to	to	PART
acarelar-5815	49	5	analyze	analyze	VERB
acarelar-5815	49	6	the	the	DET
acarelar-5815	49	7	current	current	ADJ
acarelar-5815	49	8	real	real	ADJ
acarelar-5815	49	9	property	property	NOUN
acarelar-5815	49	10	taxation	taxation	NOUN
acarelar-5815	49	11	framework	framework	NOUN
acarelar-5815	49	12	in	in	ADP
acarelar-5815	49	13	nigeria	nigeria	PROPN
acarelar-5815	49	14	;	;	PUNCT
acarelar-5815	49	15	identify	identify	VERB
acarelar-5815	49	16	challenges	challenge	NOUN
acarelar-5815	49	17	and	and	CCONJ
acarelar-5815	49	18	implications	implication	NOUN
acarelar-5815	49	19	for	for	ADP
acarelar-5815	49	20	economic	economic	ADJ
acarelar-5815	49	21	development	development	NOUN
acarelar-5815	49	22	;	;	PUNCT
acarelar-5815	49	23	and	and	CCONJ
acarelar-5815	49	24	ultimately	ultimately	ADV
acarelar-5815	49	25	,	,	PUNCT
acarelar-5815	49	26	proffer	proffer	VERB
acarelar-5815	49	27	insightful	insightful	ADJ
acarelar-5815	49	28	recommendations	recommendation	NOUN
acarelar-5815	49	29	for	for	ADP
acarelar-5815	49	30	reforms	reform	NOUN
acarelar-5815	49	31	for	for	ADP
acarelar-5815	49	32	improved	improved	ADJ
acarelar-5815	49	33	taxation	taxation	NOUN
acarelar-5815	49	34	policies	policy	NOUN
acarelar-5815	49	35	.	.	PUNCT
acarelar-5815	50	1	in	in	ADP
acarelar-5815	50	2	so	so	ADV
acarelar-5815	50	3	doing	do	VERB
acarelar-5815	50	4	,	,	PUNCT
acarelar-5815	50	5	the	the	DET
acarelar-5815	50	6	study	study	NOUN
acarelar-5815	50	7	contributes	contribute	VERB
acarelar-5815	50	8	to	to	ADP
acarelar-5815	50	9	the	the	DET
acarelar-5815	50	10	ongoing	ongoing	ADJ
acarelar-5815	50	11	debate	debate	NOUN
acarelar-5815	50	12	on	on	ADP
acarelar-5815	50	13	taxation	taxation	NOUN
acarelar-5815	50	14	and	and	CCONJ
acarelar-5815	50	15	development	development	NOUN
acarelar-5815	50	16	in	in	ADP
acarelar-5815	50	17	nigeria	nigeria	PROPN
acarelar-5815	50	18	,	,	PUNCT
acarelar-5815	50	19	providing	provide	VERB
acarelar-5815	50	20	insights	insight	NOUN
acarelar-5815	50	21	for	for	ADP
acarelar-5815	50	22	policymakers	policymaker	NOUN
acarelar-5815	50	23	and	and	CCONJ
acarelar-5815	50	24	stakeholders	stakeholder	NOUN
acarelar-5815	50	25	.	.	PUNCT
acarelar-5815	51	1	2	2	X
acarelar-5815	51	2	.	.	X
acarelar-5815	51	3	operational	operational	ADJ
acarelar-5815	51	4	definition	definition	NOUN
acarelar-5815	51	5	of	of	ADP
acarelar-5815	51	6	key	key	ADJ
acarelar-5815	51	7	concepts	concept	NOUN
acarelar-5815	51	8	it	it	PRON
acarelar-5815	51	9	was	be	AUX
acarelar-5815	51	10	the	the	DET
acarelar-5815	51	11	german	german	ADJ
acarelar-5815	51	12	philosopher	philosopher	NOUN
acarelar-5815	51	13	ludwig	ludwig	PROPN
acarelar-5815	51	14	wittgenstein	wittgenstein	PROPN
acarelar-5815	51	15	who	who	PRON
acarelar-5815	51	16	emphasized	emphasize	VERB
acarelar-5815	51	17	the	the	DET
acarelar-5815	51	18	crucial	crucial	ADJ
acarelar-5815	51	19	role	role	NOUN
acarelar-5815	51	20	of	of	ADP
acarelar-5815	51	21	concept	concept	NOUN
acarelar-5815	51	22	clarification	clarification	NOUN
acarelar-5815	51	23	in	in	ADP
acarelar-5815	51	24	understanding	understand	VERB
acarelar-5815	51	25	language	language	NOUN
acarelar-5815	51	26	and	and	CCONJ
acarelar-5815	51	27	meaning	meaning	NOUN
acarelar-5815	51	28	,	,	PUNCT
acarelar-5815	51	29	stating	state	VERB
acarelar-5815	51	30	,	,	PUNCT
acarelar-5815	51	31	‘	'	PUNCT
acarelar-5815	51	32	the	the	DET
acarelar-5815	51	33	conceptual	conceptual	ADJ
acarelar-5815	51	34	confusion	confusion	NOUN
acarelar-5815	51	35	that	that	PRON
acarelar-5815	51	36	underlies	underlie	VERB
acarelar-5815	51	37	the	the	DET
acarelar-5815	51	38	question	question	NOUN
acarelar-5815	51	39	disappears	disappear	VERB
acarelar-5815	51	40	once	once	SCONJ
acarelar-5815	51	41	we	we	PRON
acarelar-5815	51	42	clarify	clarify	VERB
acarelar-5815	51	43	the	the	DET
acarelar-5815	51	44	concepts.19	concepts.19	NOUN
acarelar-5815	51	45	‘	'	PUNCT
acarelar-5815	51	46	he	he	PRON
acarelar-5815	51	47	argued	argue	VERB
acarelar-5815	51	48	that	that	SCONJ
acarelar-5815	51	49	clarifying	clarify	VERB
acarelar-5815	51	50	concepts	concept	NOUN
acarelar-5815	51	51	is	be	AUX
acarelar-5815	51	52	essential	essential	ADJ
acarelar-5815	51	53	to	to	ADP
acarelar-5815	51	54	resolving	resolve	VERB
acarelar-5815	51	55	philosophical	philosophical	ADJ
acarelar-5815	51	56	problems	problem	NOUN
acarelar-5815	51	57	,	,	PUNCT
acarelar-5815	51	58	as	as	SCONJ
acarelar-5815	51	59	it	it	PRON
acarelar-5815	51	60	allows	allow	VERB
acarelar-5815	51	61	us	we	PRON
acarelar-5815	51	62	to	to	PART
acarelar-5815	51	63	distinguish	distinguish	VERB
acarelar-5815	51	64	between	between	ADP
acarelar-5815	51	65	meaningful	meaningful	ADJ
acarelar-5815	51	66	and	and	CCONJ
acarelar-5815	51	67	meaningless	meaningless	ADJ
acarelar-5815	51	68	expressions20	expressions20	NOUN
acarelar-5815	51	69	.	.	PUNCT
acarelar-5815	52	1	in	in	ADP
acarelar-5815	52	2	line	line	NOUN
acarelar-5815	52	3	with	with	ADP
acarelar-5815	52	4	this	this	DET
acarelar-5815	52	5	admonition	admonition	NOUN
acarelar-5815	52	6	of	of	ADP
acarelar-5815	52	7	his	his	PRON
acarelar-5815	52	8	,	,	PUNCT
acarelar-5815	52	9	the	the	DET
acarelar-5815	52	10	study	study	NOUN
acarelar-5815	52	11	,	,	PUNCT
acarelar-5815	52	12	therefore	therefore	ADV
acarelar-5815	52	13	,	,	PUNCT
acarelar-5815	52	14	elucidates	elucidate	VERB
acarelar-5815	52	15	the	the	DET
acarelar-5815	52	16	following	follow	VERB
acarelar-5815	52	17	concepts	concept	NOUN
acarelar-5815	52	18	to	to	PART
acarelar-5815	52	19	aid	aid	VERB
acarelar-5815	52	20	the	the	DET
acarelar-5815	52	21	ebb	ebb	NOUN
acarelar-5815	52	22	and	and	CCONJ
acarelar-5815	52	23	flow	flow	NOUN
acarelar-5815	52	24	of	of	ADP
acarelar-5815	52	25	this	this	DET
acarelar-5815	52	26	discourse	discourse	NOUN
acarelar-5815	52	27	:	:	PUNCT
acarelar-5815	52	28	real	real	ADJ
acarelar-5815	52	29	property	property	NOUN
acarelar-5815	52	30	taxation	taxation	NOUN
acarelar-5815	52	31	real	real	ADJ
acarelar-5815	52	32	property	property	NOUN
acarelar-5815	52	33	taxation	taxation	NOUN
acarelar-5815	52	34	refers	refer	VERB
acarelar-5815	52	35	to	to	ADP
acarelar-5815	52	36	the	the	DET
acarelar-5815	52	37	levying	levying	NOUN
acarelar-5815	52	38	of	of	ADP
acarelar-5815	52	39	taxes	taxis	NOUN
acarelar-5815	52	40	on	on	ADP
acarelar-5815	52	41	land	land	NOUN
acarelar-5815	52	42	and	and	CCONJ
acarelar-5815	52	43	immovable	immovable	ADJ
acarelar-5815	52	44	properties	property	NOUN
acarelar-5815	52	45	,	,	PUNCT
acarelar-5815	52	46	such	such	ADJ
acarelar-5815	52	47	as	as	ADP
acarelar-5815	52	48	buildings	building	NOUN
acarelar-5815	52	49	and	and	CCONJ
acarelar-5815	52	50	structures.21	structures.21	NOUN
acarelar-5815	52	51	it	it	PRON
acarelar-5815	52	52	is	be	AUX
acarelar-5815	52	53	a	a	DET
acarelar-5815	52	54	significant	significant	ADJ
acarelar-5815	52	55	source	source	NOUN
acarelar-5815	52	56	of	of	ADP
acarelar-5815	52	57	revenue	revenue	NOUN
acarelar-5815	52	58	for	for	ADP
acarelar-5815	52	59	governments	government	NOUN
acarelar-5815	52	60	,	,	PUNCT
acarelar-5815	52	61	particularly	particularly	ADV
acarelar-5815	52	62	local	local	ADJ
acarelar-5815	52	63	authorities22	authorities22	NOUN
acarelar-5815	52	64	.	.	PUNCT
acarelar-5815	53	1	effective	effective	ADJ
acarelar-5815	53	2	real	real	ADJ
acarelar-5815	53	3	property	property	NOUN
acarelar-5815	53	4	taxation	taxation	NOUN
acarelar-5815	53	5	promotes	promote	VERB
acarelar-5815	53	6	economic	economic	ADJ
acarelar-5815	53	7	development	development	NOUN
acarelar-5815	53	8	by	by	ADP
acarelar-5815	53	9	encouraging	encourage	VERB
acarelar-5815	53	10	efficient	efficient	ADJ
acarelar-5815	53	11	land	land	NOUN
acarelar-5815	53	12	use	use	NOUN
acarelar-5815	53	13	and	and	CCONJ
acarelar-5815	53	14	investment23	investment23	NOUN
acarelar-5815	53	15	.	.	PUNCT
acarelar-5815	54	1	in	in	ADP
acarelar-5815	54	2	nigeria	nigeria	PROPN
acarelar-5815	54	3	,	,	PUNCT
acarelar-5815	54	4	real	real	ADJ
acarelar-5815	54	5	property	property	NOUN
acarelar-5815	54	6	taxation	taxation	NOUN
acarelar-5815	54	7	is	be	AUX
acarelar-5815	54	8	governed	govern	VERB
acarelar-5815	54	9	by	by	ADP
acarelar-5815	54	10	the	the	DET
acarelar-5815	54	11	land	land	NOUN
acarelar-5815	54	12	use	use	NOUN
acarelar-5815	54	13	act	act	NOUN
acarelar-5815	54	14	(	(	PUNCT
acarelar-5815	54	15	1978	1978	NUM
acarelar-5815	54	16	)	)	PUNCT
acarelar-5815	54	17	and	and	CCONJ
acarelar-5815	54	18	taxes	taxis	NOUN
acarelar-5815	54	19	and	and	CCONJ
acarelar-5815	54	20	levies	levy	NOUN
acarelar-5815	54	21	(	(	PUNCT
acarelar-5815	54	22	approved	approve	VERB
acarelar-5815	54	23	list	list	NOUN
acarelar-5815	54	24	for	for	ADP
acarelar-5815	54	25	collection	collection	NOUN
acarelar-5815	54	26	)	)	PUNCT
acarelar-5815	54	27	act	act	NOUN
acarelar-5815	54	28	(	(	PUNCT
acarelar-5815	54	29	1998)24	1998)24	NUM
acarelar-5815	54	30	.	.	PUNCT
acarelar-5815	55	1	real	real	ADJ
acarelar-5815	55	2	property	property	NOUN
acarelar-5815	55	3	taxation	taxation	NOUN
acarelar-5815	55	4	also	also	ADV
acarelar-5815	55	5	influences	influence	VERB
acarelar-5815	55	6	land	land	NOUN
acarelar-5815	55	7	ownership	ownership	NOUN
acarelar-5815	55	8	patterns	pattern	NOUN
acarelar-5815	55	9	and	and	CCONJ
acarelar-5815	55	10	urban	urban	ADJ
acarelar-5815	55	11	development	development	NOUN
acarelar-5815	55	12	.	.	PUNCT
acarelar-5815	56	1	real	real	ADJ
acarelar-5815	56	2	property	property	NOUN
acarelar-5815	56	3	taxation	taxation	NOUN
acarelar-5815	56	4	in	in	ADP
acarelar-5815	56	5	nigeria	nigeria	PROPN
acarelar-5815	56	6	faces	face	VERB
acarelar-5815	56	7	numerous	numerous	ADJ
acarelar-5815	56	8	challenges	challenge	NOUN
acarelar-5815	56	9	,	,	PUNCT
acarelar-5815	56	10	including	include	VERB
acarelar-5815	56	11	inadequate	inadequate	ADJ
acarelar-5815	56	12	property	property	NOUN
acarelar-5815	56	13	valuation	valuation	NOUN
acarelar-5815	56	14	,	,	PUNCT
acarelar-5815	56	15	inconsistent	inconsistent	ADJ
acarelar-5815	56	16	tax	tax	NOUN
acarelar-5815	56	17	rates	rate	NOUN
acarelar-5815	56	18	and	and	CCONJ
acarelar-5815	56	19	exemptions	exemption	NOUN
acarelar-5815	56	20	.	.	PUNCT
acarelar-5815	57	1	in	in	ADP
acarelar-5815	57	2	african	african	PROPN
acarelar-5815	57	3	petroleum	petroleum	PROPN
acarelar-5815	57	4	ltd	ltd	PROPN
acarelar-5815	57	5	v.	v.	PROPN
acarelar-5815	57	6	lagos	lagos	PROPN
acarelar-5815	57	7	state	state	PROPN
acarelar-5815	57	8	government25	government25	PROPN
acarelar-5815	57	9	,	,	PUNCT
acarelar-5815	57	10	the	the	DET
acarelar-5815	57	11	court	court	NOUN
acarelar-5815	57	12	of	of	ADP
acarelar-5815	57	13	appeal	appeal	NOUN
acarelar-5815	57	14	held	hold	VERB
acarelar-5815	57	15	that	that	SCONJ
acarelar-5815	57	16	property	property	NOUN
acarelar-5815	57	17	taxation	taxation	NOUN
acarelar-5815	57	18	must	must	AUX
acarelar-5815	57	19	be	be	AUX
acarelar-5815	57	20	based	base	VERB
acarelar-5815	57	21	on	on	ADP
acarelar-5815	57	22	accurate	accurate	ADJ
acarelar-5815	57	23	valuation	valuation	NOUN
acarelar-5815	57	24	.	.	PUNCT
acarelar-5815	58	1	however	however	ADV
acarelar-5815	58	2	,	,	PUNCT
acarelar-5815	58	3	nigeria	nigeria	PROPN
acarelar-5815	58	4	's	's	PART
acarelar-5815	58	5	outdated	outdated	ADJ
acarelar-5815	58	6	property	property	NOUN
acarelar-5815	58	7	valuation	valuation	NOUN
acarelar-5815	58	8	system	system	NOUN
acarelar-5815	58	9	hinders	hinder	VERB
acarelar-5815	58	10	effective	effective	ADJ
acarelar-5815	58	11	taxation26	taxation26	NOUN
acarelar-5815	58	12	.	.	PUNCT
acarelar-5815	59	1	the	the	DET
acarelar-5815	59	2	lack	lack	NOUN
acarelar-5815	59	3	of	of	ADP
acarelar-5815	59	4	clear	clear	ADJ
acarelar-5815	59	5	guidelines	guideline	NOUN
acarelar-5815	59	6	for	for	ADP
acarelar-5815	59	7	property	property	NOUN
acarelar-5815	59	8	taxation	taxation	NOUN
acarelar-5815	59	9	leads	lead	VERB
acarelar-5815	59	10	to	to	ADP
acarelar-5815	59	11	arbitrary	arbitrary	ADJ
acarelar-5815	59	12	assessments27	assessments27	NOUN
acarelar-5815	59	13	.	.	PUNCT
acarelar-5815	60	1	this	this	DET
acarelar-5815	60	2	results	result	VERB
acarelar-5815	60	3	in	in	ADP
acarelar-5815	60	4	tax	tax	NOUN
acarelar-5815	60	5	evasion	evasion	NOUN
acarelar-5815	60	6	and	and	CCONJ
acarelar-5815	60	7	underpayment	underpayment	NOUN
acarelar-5815	60	8	.	.	PUNCT
acarelar-5815	61	1	the	the	DET
acarelar-5815	61	2	nigerian	nigerian	ADJ
acarelar-5815	61	3	government	government	NOUN
acarelar-5815	61	4	must	must	AUX
acarelar-5815	61	5	address	address	VERB
acarelar-5815	61	6	these	these	DET
acarelar-5815	61	7	challenges	challenge	NOUN
acarelar-5815	61	8	to	to	PART
acarelar-5815	61	9	optimize	optimize	VERB
acarelar-5815	61	10	real	real	ADJ
acarelar-5815	61	11	property	property	NOUN
acarelar-5815	61	12	taxation	taxation	NOUN
acarelar-5815	61	13	revenue	revenue	NOUN
acarelar-5815	61	14	.	.	PUNCT
acarelar-5815	62	1	in	in	ADP
acarelar-5815	62	2	terms	term	NOUN
acarelar-5815	62	3	of	of	ADP
acarelar-5815	62	4	impact	impact	NOUN
acarelar-5815	62	5	,	,	PUNCT
acarelar-5815	62	6	effective	effective	ADJ
acarelar-5815	62	7	real	real	ADJ
acarelar-5815	62	8	property	property	NOUN
acarelar-5815	62	9	taxation	taxation	NOUN
acarelar-5815	62	10	promotes	promote	VERB
acarelar-5815	62	11	economic	economic	ADJ
acarelar-5815	62	12	development	development	NOUN
acarelar-5815	62	13	by	by	ADP
acarelar-5815	62	14	encouraging	encourage	VERB
acarelar-5815	62	15	efficient	efficient	ADJ
acarelar-5815	62	16	land	land	NOUN
acarelar-5815	62	17	use	use	NOUN
acarelar-5815	62	18	and	and	CCONJ
acarelar-5815	62	19	investment	investment	NOUN
acarelar-5815	62	20	.	.	PUNCT
acarelar-5815	63	1	in	in	ADP
acarelar-5815	63	2	shell	shell	ADJ
acarelar-5815	63	3	petroleum	petroleum	NOUN
acarelar-5815	63	4	development	development	NOUN
acarelar-5815	63	5	company	company	PROPN
acarelar-5815	63	6	v.	v.	ADP
acarelar-5815	63	7	federal	federal	PROPN
acarelar-5815	63	8	inland	inland	PROPN
acarelar-5815	63	9	revenue	revenue	NOUN
acarelar-5815	63	10	service28	service28	NOUN
acarelar-5815	63	11	the	the	DET
acarelar-5815	63	12	federal	federal	ADJ
acarelar-5815	63	13	high	high	ADJ
acarelar-5815	63	14	court	court	NOUN
acarelar-5815	63	15	emphasized	emphasize	VERB
acarelar-5815	63	16	the	the	DET
acarelar-5815	63	17	importance	importance	NOUN
acarelar-5815	63	18	of	of	ADP
acarelar-5815	63	19	taxation	taxation	NOUN
acarelar-5815	63	20	in	in	ADP
acarelar-5815	63	21	generating	generate	VERB
acarelar-5815	63	22	revenue	revenue	NOUN
acarelar-5815	63	23	for	for	ADP
acarelar-5815	63	24	public	public	ADJ
acarelar-5815	63	25	expenditure	expenditure	NOUN
acarelar-5815	63	26	.	.	PUNCT
acarelar-5815	64	1	real	real	ADJ
acarelar-5815	64	2	property	property	NOUN
acarelar-5815	64	3	taxation	taxation	NOUN
acarelar-5815	64	4	influences	influence	VERB
acarelar-5815	64	5	land	land	NOUN
acarelar-5815	64	6	ownership	ownership	NOUN
acarelar-5815	64	7	patterns	pattern	NOUN
acarelar-5815	64	8	,	,	PUNCT
acarelar-5815	64	9	urban	urban	ADJ
acarelar-5815	64	10	development	development	NOUN
acarelar-5815	64	11	and	and	CCONJ
acarelar-5815	64	12	agricultural	agricultural	ADJ
acarelar-5815	64	13	productivity	productivity	NOUN
acarelar-5815	64	14	.	.	PUNCT
acarelar-5815	65	1	adequate	adequate	ADJ
acarelar-5815	65	2	taxation	taxation	NOUN
acarelar-5815	65	3	policies	policy	NOUN
acarelar-5815	65	4	encourage	encourage	VERB
acarelar-5815	65	5	foreign	foreign	ADJ
acarelar-5815	65	6	investment	investment	NOUN
acarelar-5815	65	7	,	,	PUNCT
acarelar-5815	65	8	entrepreneurship	entrepreneurship	NOUN
acarelar-5815	65	9	and	and	CCONJ
acarelar-5815	65	10	economic	economic	ADJ
acarelar-5815	65	11	growth29	growth29	NOUN
acarelar-5815	65	12	.	.	PUNCT
acarelar-5815	66	1	conversely	conversely	ADV
acarelar-5815	66	2	,	,	PUNCT
acarelar-5815	66	3	inadequate	inadequate	ADJ
acarelar-5815	66	4	taxation	taxation	NOUN
acarelar-5815	66	5	hinders	hinder	VERB
acarelar-5815	66	6	economic	economic	ADJ
acarelar-5815	66	7	progress	progress	NOUN
acarelar-5815	66	8	.	.	PUNCT
acarelar-5815	67	1	nigeria	nigeria	PROPN
acarelar-5815	67	2	's	's	PART
acarelar-5815	67	3	real	real	ADJ
acarelar-5815	67	4	property	property	NOUN
acarelar-5815	67	5	taxation	taxation	NOUN
acarelar-5815	67	6	system	system	NOUN
acarelar-5815	67	7	requires	require	VERB
acarelar-5815	67	8	reforms	reform	NOUN
acarelar-5815	67	9	to	to	PART
acarelar-5815	67	10	stimulate	stimulate	VERB
acarelar-5815	67	11	economic	economic	ADJ
acarelar-5815	67	12	development	development	NOUN
acarelar-5815	67	13	.	.	PUNCT
acarelar-5815	68	1	indeed	indeed	ADV
acarelar-5815	68	2	,	,	PUNCT
acarelar-5815	68	3	reforms	reform	NOUN
acarelar-5815	68	4	are	be	AUX
acarelar-5815	68	5	necessary	necessary	ADJ
acarelar-5815	68	6	to	to	PART
acarelar-5815	68	7	improve	improve	VERB
acarelar-5815	68	8	nigeria	nigeria	PROPN
acarelar-5815	68	9	's	's	PART
acarelar-5815	68	10	real	real	ADJ
acarelar-5815	68	11	property	property	NOUN
acarelar-5815	68	12	taxation	taxation	NOUN
acarelar-5815	68	13	system	system	NOUN
acarelar-5815	68	14	.	.	PUNCT
acarelar-5815	69	1	in	in	ADP
acarelar-5815	69	2	the	the	DET
acarelar-5815	69	3	case	case	NOUN
acarelar-5815	69	4	involving	involve	VERB
acarelar-5815	69	5	lagos	lagos	NOUN
acarelar-5815	69	6	state	state	NOUN
acarelar-5815	69	7	government	government	NOUN
acarelar-5815	69	8	v.	v.	PROPN
acarelar-5815	69	9	eko	eko	PROPN
acarelar-5815	69	10	hotels	hotel	NOUN
acarelar-5815	69	11	ltd30	ltd30	PROPN
acarelar-5815	69	12	,	,	PUNCT
acarelar-5815	69	13	the	the	DET
acarelar-5815	69	14	court	court	NOUN
acarelar-5815	69	15	highlighted	highlight	VERB
acarelar-5815	69	16	the	the	DET
acarelar-5815	69	17	need	need	NOUN
acarelar-5815	69	18	for	for	ADP
acarelar-5815	69	19	clear	clear	ADJ
acarelar-5815	69	20	taxation	taxation	NOUN
acarelar-5815	69	21	guidelines	guideline	NOUN
acarelar-5815	69	22	.	.	PUNCT
acarelar-5815	70	1	recommendations	recommendation	NOUN
acarelar-5815	70	2	include	include	VERB
acarelar-5815	70	3	standardized	standardize	VERB
acarelar-5815	70	4	property	property	NOUN
acarelar-5815	70	5	valuation	valuation	NOUN
acarelar-5815	70	6	methods	method	NOUN
acarelar-5815	70	7	,	,	PUNCT
acarelar-5815	70	8	progressive	progressive	ADJ
acarelar-5815	70	9	tax	tax	NOUN
acarelar-5815	70	10	structures	structure	NOUN
acarelar-5815	70	11	and	and	CCONJ
acarelar-5815	70	12	enhanced	enhance	VERB
acarelar-5815	70	13	local	local	ADJ
acarelar-5815	70	14	government	government	NOUN
acarelar-5815	70	15	autonomy	autonomy	NOUN
acarelar-5815	70	16	.	.	PUNCT
acarelar-5815	71	1	implementing	implement	VERB
acarelar-5815	71	2	these	these	DET
acarelar-5815	71	3	11	11	NUM
acarelar-5815	71	4	adeoye	adeoye	NOUN
acarelar-5815	71	5	op.cit	op.cit	PROPN
acarelar-5815	71	6	.	.	PUNCT
acarelar-5815	72	1	p.	p.	NOUN
acarelar-5815	72	2	15	15	NUM
acarelar-5815	72	3	12	12	NUM
acarelar-5815	72	4	a	a	DET
acarelar-5815	72	5	oyegade	oyegade	NOUN
acarelar-5815	72	6	.	.	PUNCT
acarelar-5815	73	1	‘	'	PUNCT
acarelar-5815	73	2	property	property	NOUN
acarelar-5815	73	3	valuation	valuation	NOUN
acarelar-5815	73	4	and	and	CCONJ
acarelar-5815	73	5	taxation	taxation	NOUN
acarelar-5815	73	6	in	in	ADP
acarelar-5815	73	7	nigeria	nigeria	PROPN
acarelar-5815	73	8	’	'	PUNCT
acarelar-5815	73	9	.	.	PUNCT
acarelar-5815	74	1	journal	journal	PROPN
acarelar-5815	74	2	of	of	ADP
acarelar-5815	74	3	property	property	NOUN
acarelar-5815	74	4	research	research	NOUN
acarelar-5815	74	5	,	,	PUNCT
acarelar-5815	74	6	36(1	36(1	NUM
acarelar-5815	74	7	)	)	PUNCT
acarelar-5815	74	8	,	,	PUNCT
acarelar-5815	74	9	(	(	PUNCT
acarelar-5815	74	10	2019	2019	NUM
acarelar-5815	74	11	)	)	PUNCT
acarelar-5815	74	12	,	,	PUNCT
acarelar-5815	74	13	p.35	p.35	PRON
acarelar-5815	74	14	13	13	NUM
acarelar-5815	74	15	approved	approve	VERB
acarelar-5815	74	16	list	list	NOUN
acarelar-5815	74	17	for	for	ADP
acarelar-5815	74	18	collection	collection	NOUN
acarelar-5815	74	19	)	)	PUNCT
acarelar-5815	74	20	act	act	NOUN
acarelar-5815	74	21	(	(	PUNCT
acarelar-5815	74	22	1998	1998	NUM
acarelar-5815	74	23	)	)	PUNCT
acarelar-5815	74	24	14	14	NUM
acarelar-5815	74	25	agbola	agbola	PROPN
acarelar-5815	74	26	,	,	PUNCT
acarelar-5815	74	27	op.cit	op.cit	ADJ
acarelar-5815	74	28	p.	p.	NOUN
acarelar-5815	74	29	42	42	NUM
acarelar-5815	74	30	15	15	NUM
acarelar-5815	75	1	i	i	PRON
acarelar-5815	75	2	okonkwo	okonkwo	VERB
acarelar-5815	75	3	,	,	PUNCT
acarelar-5815	75	4	‘	'	PUNCT
acarelar-5815	75	5	tax	tax	NOUN
acarelar-5815	75	6	administration	administration	NOUN
acarelar-5815	75	7	in	in	ADP
acarelar-5815	75	8	nigeria	nigeria	PROPN
acarelar-5815	75	9	:	:	PUNCT
acarelar-5815	75	10	challenges	challenge	NOUN
acarelar-5815	75	11	and	and	CCONJ
acarelar-5815	75	12	prospects	prospect	NOUN
acarelar-5815	75	13	’	'	PUNCT
acarelar-5815	75	14	,	,	PUNCT
acarelar-5815	75	15	journal	journal	NOUN
acarelar-5815	75	16	of	of	ADP
acarelar-5815	75	17	taxation	taxation	NOUN
acarelar-5815	75	18	and	and	CCONJ
acarelar-5815	75	19	economic	economic	ADJ
acarelar-5815	75	20	development	development	NOUN
acarelar-5815	75	21	,	,	PUNCT
acarelar-5815	75	22	5(1	5(1	NUM
acarelar-5815	75	23	)	)	PUNCT
acarelar-5815	75	24	(	(	PUNCT
acarelar-5815	75	25	2020	2020	NUM
acarelar-5815	75	26	)	)	PUNCT
acarelar-5815	75	27	,	,	PUNCT
acarelar-5815	75	28	p.50	p.50	PROPN
acarelar-5815	75	29	16	16	NUM
acarelar-5815	75	30	oyegade	oyegade	ADJ
acarelar-5815	75	31	,	,	PUNCT
acarelar-5815	75	32	op.cit	op.cit	PROPN
acarelar-5815	75	33	,	,	PUNCT
acarelar-5815	75	34	p.	p.	NOUN
acarelar-5815	75	35	34	34	NUM
acarelar-5815	75	36	17	17	NUM
acarelar-5815	75	37	adeoye	adeoye	PROPN
acarelar-5815	75	38	,	,	PUNCT
acarelar-5815	75	39	op	op	NOUN
acarelar-5815	75	40	cit	cit	PROPN
acarelar-5815	75	41	,	,	PUNCT
acarelar-5815	75	42	p.	p.	NOUN
acarelar-5815	75	43	15	15	NUM
acarelar-5815	75	44	18	18	NUM
acarelar-5815	75	45	agbola	agbola	PROPN
acarelar-5815	75	46	,	,	PUNCT
acarelar-5815	75	47	op	op	NOUN
acarelar-5815	75	48	cit	cit	PROPN
acarelar-5815	75	49	,	,	PUNCT
acarelar-5815	75	50	p.	p.	NOUN
acarelar-5815	75	51	42	42	NUM
acarelar-5815	75	52	19	19	NUM
acarelar-5815	75	53	l	l	NOUN
acarelar-5815	75	54	wittgenstein	wittgenstein	PROPN
acarelar-5815	75	55	.	.	PUNCT
acarelar-5815	76	1	philosophical	philosophical	ADJ
acarelar-5815	76	2	investigations	investigation	NOUN
acarelar-5815	76	3	.	.	PUNCT
acarelar-5815	77	1	(	(	PUNCT
acarelar-5815	77	2	oxford	oxford	NOUN
acarelar-5815	77	3	:	:	PUNCT
acarelar-5815	77	4	blackwell	blackwell	NOUN
acarelar-5815	77	5	publishers	publisher	NOUN
acarelar-5815	77	6	,	,	PUNCT
acarelar-5815	77	7	1953	1953	NUM
acarelar-5815	77	8	)	)	PUNCT
acarelar-5815	77	9	,	,	PUNCT
acarelar-5815	77	10	§	§	NOUN
acarelar-5815	77	11	423	423	NUM
acarelar-5815	77	12	20	20	NUM
acarelar-5815	77	13	ibid	ibid	NOUN
acarelar-5815	77	14	§	§	NOUN
acarelar-5815	77	15	116	116	NUM
acarelar-5815	77	16	.	.	PUNCT
acarelar-5815	77	17	21	21	NUM
acarelar-5815	77	18	oyegade	oyegade	ADJ
acarelar-5815	77	19	,	,	PUNCT
acarelar-5815	77	20	op.cit	op.cit	PROPN
acarelar-5815	77	21	,	,	PUNCT
acarelar-5815	77	22	p.	p.	NOUN
acarelar-5815	77	23	12	12	NUM
acarelar-5815	77	24	.	.	PUNCT
acarelar-5815	78	1	22	22	NUM
acarelar-5815	78	2	adeoye	adeoye	PROPN
acarelar-5815	78	3	,	,	PUNCT
acarelar-5815	78	4	op.cit	op.cit	PROPN
acarelar-5815	78	5	.	.	PUNCT
acarelar-5815	79	1	p.	p.	NOUN
acarelar-5815	79	2	25	25	NUM
acarelar-5815	80	1	23	23	NUM
acarelar-5815	80	2	agbola	agbola	PROPN
acarelar-5815	80	3	,	,	PUNCT
acarelar-5815	80	4	op	op	NOUN
acarelar-5815	80	5	cit	cit	PROPN
acarelar-5815	80	6	,	,	PUNCT
acarelar-5815	80	7	p.	p.	NOUN
acarelar-5815	80	8	38	38	NUM
acarelar-5815	80	9	24	24	NUM
acarelar-5815	80	10	ross	ross	PROPN
acarelar-5815	80	11	,	,	PUNCT
acarelar-5815	80	12	op.cit	op.cit	PROPN
acarelar-5815	80	13	,	,	PUNCT
acarelar-5815	80	14	p.	p.	NOUN
acarelar-5815	80	15	28	28	NUM
acarelar-5815	80	16	25	25	NUM
acarelar-5815	80	17	african	african	PROPN
acarelar-5815	80	18	petroleum	petroleum	PROPN
acarelar-5815	80	19	ltd	ltd	PROPN
acarelar-5815	80	20	v.	v.	ADP
acarelar-5815	80	21	lagos	lagos	PROPN
acarelar-5815	80	22	state	state	NOUN
acarelar-5815	80	23	government	government	NOUN
acarelar-5815	80	24	(	(	PUNCT
acarelar-5815	80	25	2018	2018	NUM
acarelar-5815	80	26	)	)	PUNCT
acarelar-5815	80	27	4	4	NUM
acarelar-5815	80	28	nwlr	nwlr	NOUN
acarelar-5815	80	29	(	(	PUNCT
acarelar-5815	80	30	pt	pt	PROPN
acarelar-5815	80	31	.	.	NOUN
acarelar-5815	80	32	1609	1609	NUM
acarelar-5815	80	33	)	)	PUNCT
acarelar-5815	80	34	247	247	NUM
acarelar-5815	80	35	,	,	PUNCT
acarelar-5815	80	36	247	247	NUM
acarelar-5815	80	37	-	-	SYM
acarelar-5815	80	38	262	262	NUM
acarelar-5815	80	39	.	.	NOUN
acarelar-5815	80	40	26	26	NUM
acarelar-5815	80	41	oyegade	oyegade	ADJ
acarelar-5815	80	42	,	,	PUNCT
acarelar-5815	80	43	op.cit	op.cit	PROPN
acarelar-5815	80	44	,	,	PUNCT
acarelar-5815	80	45	p.	p.	NOUN
acarelar-5815	80	46	32	32	NUM
acarelar-5815	80	47	27	27	NUM
acarelar-5815	80	48	adeoye	adeoye	NOUN
acarelar-5815	80	49	,	,	PUNCT
acarelar-5815	80	50	op	op	NOUN
acarelar-5815	80	51	cit	cit	PROPN
acarelar-5815	80	52	.	.	PUNCT
acarelar-5815	81	1	p.	p.	NOUN
acarelar-5815	81	2	20	20	NUM
acarelar-5815	81	3	28	28	NUM
acarelar-5815	81	4	shell	shell	ADJ
acarelar-5815	81	5	petroleum	petroleum	NOUN
acarelar-5815	81	6	development	development	NOUN
acarelar-5815	81	7	company	company	PROPN
acarelar-5815	81	8	v.	v.	ADP
acarelar-5815	81	9	federal	federal	PROPN
acarelar-5815	81	10	inland	inland	PROPN
acarelar-5815	81	11	revenue	revenue	NOUN
acarelar-5815	81	12	service	service	NOUN
acarelar-5815	81	13	(	(	PUNCT
acarelar-5815	81	14	2020	2020	NUM
acarelar-5815	81	15	)	)	PUNCT
acarelar-5815	81	16	5	5	NUM
acarelar-5815	81	17	nwlr	nwlr	NOUN
acarelar-5815	81	18	(	(	PUNCT
acarelar-5815	81	19	pt	pt	PROPN
acarelar-5815	81	20	.	.	PROPN
acarelar-5815	81	21	1721	1721	NUM
acarelar-5815	81	22	)	)	PUNCT
acarelar-5815	81	23	287	287	NUM
acarelar-5815	81	24	,	,	PUNCT
acarelar-5815	81	25	287	287	NUM
acarelar-5815	81	26	-	-	SYM
acarelar-5815	81	27	300	300	NUM
acarelar-5815	81	28	.	.	PUNCT
acarelar-5815	82	1	29	29	NUM
acarelar-5815	82	2	agbola	agbola	PROPN
acarelar-5815	82	3	,	,	PUNCT
acarelar-5815	82	4	op.cit	op.cit	PROPN
acarelar-5815	82	5	,	,	PUNCT
acarelar-5815	82	6	p.	p.	NOUN
acarelar-5815	82	7	45	45	NUM
acarelar-5815	82	8	30	30	NUM
acarelar-5815	82	9	lagos	lago	NOUN
acarelar-5815	82	10	state	state	NOUN
acarelar-5815	82	11	government	government	NOUN
acarelar-5815	82	12	v.	v.	PROPN
acarelar-5815	82	13	eko	eko	PROPN
acarelar-5815	82	14	hotels	hotels	PROPN
acarelar-5815	82	15	ltd	ltd	PROPN
acarelar-5815	82	16	(	(	PUNCT
acarelar-5815	82	17	2017	2017	NUM
acarelar-5815	82	18	)	)	PUNCT
acarelar-5815	82	19	ld/1342/2015	ld/1342/2015	PROPN
acarelar-5815	82	20	,	,	PUNCT
acarelar-5815	82	21	lagos	lagos	NOUN
acarelar-5815	82	22	state	state	NOUN
acarelar-5815	82	23	high	high	ADJ
acarelar-5815	82	24	court	court	NOUN
acarelar-5815	82	25	,	,	PUNCT
acarelar-5815	82	26	[	[	X
acarelar-5815	82	27	2017	2017	NUM
acarelar-5815	82	28	]	]	PUNCT
acarelar-5815	82	29	lagos	lagos	NOUN
acarelar-5815	82	30	law	law	NOUN
acarelar-5815	82	31	reports	report	VERB
acarelar-5815	82	32	1	1	NUM
acarelar-5815	82	33	,	,	PUNCT
acarelar-5815	82	34	110	110	NUM
acarelar-5815	82	35	.	.	PUNCT
acarelar-5815	83	1	african	african	ADJ
acarelar-5815	83	2	customary	customary	ADJ
acarelar-5815	83	3	and	and	CCONJ
acarelar-5815	83	4	religious	religious	ADJ
acarelar-5815	83	5	law	law	NOUN
acarelar-5815	83	6	review	review	NOUN
acarelar-5815	83	7	(	(	PUNCT
acarelar-5815	83	8	acarelar	acarelar	ADJ
acarelar-5815	83	9	)	)	PUNCT
acarelar-5815	83	10	5	5	NUM
acarelar-5815	83	11	(	(	PUNCT
acarelar-5815	83	12	2024	2024	NUM
acarelar-5815	83	13	)	)	PUNCT
acarelar-5815	83	14	79	79	NUM
acarelar-5815	84	1	|	|	ADV
acarelar-5815	84	2	p	p	X
acarelar-5815	84	3	a	a	DET
acarelar-5815	84	4	g	g	NOUN
acarelar-5815	84	5	e	e	NOUN
acarelar-5815	84	6	reforms	reform	NOUN
acarelar-5815	84	7	will	will	AUX
acarelar-5815	84	8	promote	promote	VERB
acarelar-5815	84	9	transparency	transparency	NOUN
acarelar-5815	84	10	,	,	PUNCT
acarelar-5815	84	11	accountability	accountability	NOUN
acarelar-5815	84	12	and	and	CCONJ
acarelar-5815	84	13	good	good	ADJ
acarelar-5815	84	14	governance31	governance31	NOUN
acarelar-5815	84	15	.	.	PUNCT
acarelar-5815	85	1	effective	effective	ADJ
acarelar-5815	85	2	real	real	ADJ
acarelar-5815	85	3	property	property	NOUN
acarelar-5815	85	4	taxation	taxation	NOUN
acarelar-5815	85	5	will	will	AUX
acarelar-5815	85	6	stimulate	stimulate	VERB
acarelar-5815	85	7	economic	economic	ADJ
acarelar-5815	85	8	growth	growth	NOUN
acarelar-5815	85	9	,	,	PUNCT
acarelar-5815	85	10	reduce	reduce	VERB
acarelar-5815	85	11	poverty	poverty	NOUN
acarelar-5815	85	12	and	and	CCONJ
acarelar-5815	85	13	increase	increase	VERB
acarelar-5815	85	14	government	government	NOUN
acarelar-5815	85	15	revenue	revenue	NOUN
acarelar-5815	85	16	.	.	PUNCT
acarelar-5815	86	1	nigeria	nigeria	PROPN
acarelar-5815	86	2	's	's	PART
acarelar-5815	86	3	national	national	ADJ
acarelar-5815	86	4	tax	tax	NOUN
acarelar-5815	86	5	policy	policy	NOUN
acarelar-5815	86	6	provides	provide	VERB
acarelar-5815	86	7	a	a	DET
acarelar-5815	86	8	framework	framework	NOUN
acarelar-5815	86	9	for	for	ADP
acarelar-5815	86	10	taxation	taxation	NOUN
acarelar-5815	86	11	reforms32	reforms32	NOUN
acarelar-5815	86	12	.	.	PUNCT
acarelar-5815	87	1	economic	economic	ADJ
acarelar-5815	87	2	development	development	PROPN
acarelar-5815	87	3	economic	economic	ADJ
acarelar-5815	87	4	development	development	NOUN
acarelar-5815	87	5	encompasses	encompass	VERB
acarelar-5815	87	6	the	the	DET
acarelar-5815	87	7	improvement	improvement	NOUN
acarelar-5815	87	8	of	of	ADP
acarelar-5815	87	9	economic	economic	ADJ
acarelar-5815	87	10	well	well	NOUN
acarelar-5815	87	11	-	-	PUNCT
acarelar-5815	87	12	being	being	NOUN
acarelar-5815	87	13	,	,	PUNCT
acarelar-5815	87	14	living	living	NOUN
acarelar-5815	87	15	standards	standard	NOUN
acarelar-5815	87	16	and	and	CCONJ
acarelar-5815	87	17	social	social	ADJ
acarelar-5815	87	18	welfare33	welfare33	NOUN
acarelar-5815	87	19	.	.	PUNCT
acarelar-5815	88	1	it	it	PRON
acarelar-5815	88	2	involves	involve	VERB
acarelar-5815	88	3	increasing	increase	VERB
acarelar-5815	88	4	productivity	productivity	NOUN
acarelar-5815	88	5	,	,	PUNCT
acarelar-5815	88	6	income	income	NOUN
acarelar-5815	88	7	and	and	CCONJ
acarelar-5815	88	8	employment	employment	NOUN
acarelar-5815	88	9	opportunities.34	opportunities.34	NOUN
acarelar-5815	88	10	taxation	taxation	NOUN
acarelar-5815	88	11	policies	policy	NOUN
acarelar-5815	88	12	,	,	PUNCT
acarelar-5815	88	13	including	include	VERB
acarelar-5815	88	14	real	real	ADJ
acarelar-5815	88	15	property	property	NOUN
acarelar-5815	88	16	taxation	taxation	NOUN
acarelar-5815	88	17	,	,	PUNCT
acarelar-5815	88	18	play	play	VERB
acarelar-5815	88	19	a	a	DET
acarelar-5815	88	20	crucial	crucial	ADJ
acarelar-5815	88	21	role	role	NOUN
acarelar-5815	88	22	in	in	ADP
acarelar-5815	88	23	promoting	promote	VERB
acarelar-5815	88	24	economic	economic	ADJ
acarelar-5815	88	25	development35	development35	NOUN
acarelar-5815	88	26	.	.	PUNCT
acarelar-5815	89	1	effective	effective	ADJ
acarelar-5815	89	2	taxation	taxation	NOUN
acarelar-5815	89	3	encourages	encourage	VERB
acarelar-5815	89	4	investment	investment	NOUN
acarelar-5815	89	5	,	,	PUNCT
acarelar-5815	89	6	entrepreneurship	entrepreneurship	NOUN
acarelar-5815	89	7	and	and	CCONJ
acarelar-5815	89	8	economic	economic	ADJ
acarelar-5815	89	9	growth36	growth36	NOUN
acarelar-5815	89	10	.	.	PUNCT
acarelar-5815	90	1	in	in	ADP
acarelar-5815	90	2	nigeria	nigeria	PROPN
acarelar-5815	90	3	,	,	PUNCT
acarelar-5815	90	4	economic	economic	ADJ
acarelar-5815	90	5	development	development	NOUN
acarelar-5815	90	6	is	be	AUX
acarelar-5815	90	7	a	a	DET
acarelar-5815	90	8	key	key	ADJ
acarelar-5815	90	9	objective	objective	NOUN
acarelar-5815	90	10	of	of	ADP
acarelar-5815	90	11	the	the	DET
acarelar-5815	90	12	national	national	ADJ
acarelar-5815	90	13	tax	tax	NOUN
acarelar-5815	90	14	policy37	policy37	NOUN
acarelar-5815	90	15	.	.	PUNCT
acarelar-5815	91	1	tax	tax	NOUN
acarelar-5815	91	2	policy	policy	NOUN
acarelar-5815	91	3	according	accord	VERB
acarelar-5815	91	4	to	to	ADP
acarelar-5815	91	5	todaro	todaro	NOUN
acarelar-5815	91	6	and	and	CCONJ
acarelar-5815	91	7	smith	smith	NOUN
acarelar-5815	91	8	,	,	PUNCT
acarelar-5815	91	9	tax	tax	NOUN
acarelar-5815	91	10	policy	policy	NOUN
acarelar-5815	91	11	refers	refer	VERB
acarelar-5815	91	12	to	to	ADP
acarelar-5815	91	13	the	the	DET
acarelar-5815	91	14	principles	principle	NOUN
acarelar-5815	91	15	guiding	guide	VERB
acarelar-5815	91	16	taxation	taxation	NOUN
acarelar-5815	91	17	,	,	PUNCT
acarelar-5815	91	18	including	include	VERB
acarelar-5815	91	19	tax	tax	NOUN
acarelar-5815	91	20	rates	rate	NOUN
acarelar-5815	91	21	,	,	PUNCT
acarelar-5815	91	22	exemptions	exemption	NOUN
acarelar-5815	91	23	and	and	CCONJ
acarelar-5815	91	24	administration38	administration38	NOUN
acarelar-5815	91	25	.	.	PUNCT
acarelar-5815	92	1	it	it	PRON
acarelar-5815	92	2	aims	aim	VERB
acarelar-5815	92	3	to	to	PART
acarelar-5815	92	4	balance	balance	VERB
acarelar-5815	92	5	revenue	revenue	NOUN
acarelar-5815	92	6	generation	generation	NOUN
acarelar-5815	92	7	with	with	ADP
acarelar-5815	92	8	social	social	ADJ
acarelar-5815	92	9	welfare	welfare	NOUN
acarelar-5815	92	10	and	and	CCONJ
acarelar-5815	92	11	economic	economic	ADJ
acarelar-5815	92	12	development.39	development.39	PROPN
acarelar-5815	92	13	tax	tax	NOUN
acarelar-5815	92	14	policy	policy	NOUN
acarelar-5815	92	15	influences	influence	VERB
acarelar-5815	92	16	investment	investment	NOUN
acarelar-5815	92	17	decisions	decision	NOUN
acarelar-5815	92	18	,	,	PUNCT
acarelar-5815	92	19	economic	economic	ADJ
acarelar-5815	92	20	growth	growth	NOUN
acarelar-5815	92	21	and	and	CCONJ
acarelar-5815	92	22	income	income	NOUN
acarelar-5815	92	23	distribution40	distribution40	NOUN
acarelar-5815	92	24	.	.	PUNCT
acarelar-5815	93	1	in	in	ADP
acarelar-5815	93	2	nigeria	nigeria	PROPN
acarelar-5815	93	3	,	,	PUNCT
acarelar-5815	93	4	the	the	DET
acarelar-5815	93	5	national	national	ADJ
acarelar-5815	93	6	tax	tax	NOUN
acarelar-5815	93	7	policy	policy	NOUN
acarelar-5815	93	8	(	(	PUNCT
acarelar-5815	93	9	2017	2017	NUM
acarelar-5815	93	10	)	)	PUNCT
acarelar-5815	93	11	provides	provide	VERB
acarelar-5815	93	12	a	a	DET
acarelar-5815	93	13	framework	framework	NOUN
acarelar-5815	93	14	for	for	ADP
acarelar-5815	93	15	taxation41	taxation41	NOUN
acarelar-5815	93	16	.	.	PUNCT
acarelar-5815	94	1	effective	effective	ADJ
acarelar-5815	94	2	tax	tax	NOUN
acarelar-5815	94	3	policy	policy	NOUN
acarelar-5815	94	4	promotes	promote	VERB
acarelar-5815	94	5	transparency	transparency	NOUN
acarelar-5815	94	6	,	,	PUNCT
acarelar-5815	94	7	accountability	accountability	NOUN
acarelar-5815	94	8	and	and	CCONJ
acarelar-5815	94	9	good	good	ADJ
acarelar-5815	94	10	governance	governance	NOUN
acarelar-5815	94	11	.	.	PUNCT
acarelar-5815	95	1	land	land	NOUN
acarelar-5815	95	2	ownership	ownership	NOUN
acarelar-5815	95	3	land	land	NOUN
acarelar-5815	95	4	ownership	ownership	NOUN
acarelar-5815	95	5	denotes	denote	NOUN
acarelar-5815	95	6	to	to	ADP
acarelar-5815	95	7	the	the	DET
acarelar-5815	95	8	rights	right	NOUN
acarelar-5815	95	9	and	and	CCONJ
acarelar-5815	95	10	interests	interest	NOUN
acarelar-5815	95	11	in	in	ADP
acarelar-5815	95	12	land	land	NOUN
acarelar-5815	95	13	,	,	PUNCT
acarelar-5815	95	14	including	include	VERB
acarelar-5815	95	15	possession	possession	NOUN
acarelar-5815	95	16	,	,	PUNCT
acarelar-5815	95	17	use	use	NOUN
acarelar-5815	95	18	and	and	CCONJ
acarelar-5815	95	19	transfer42	transfer42	NOUN
acarelar-5815	95	20	.	.	PUNCT
acarelar-5815	96	1	it	it	PRON
acarelar-5815	96	2	is	be	AUX
acarelar-5815	96	3	a	a	DET
acarelar-5815	96	4	critical	critical	ADJ
acarelar-5815	96	5	factor	factor	NOUN
acarelar-5815	96	6	in	in	ADP
acarelar-5815	96	7	economic	economic	ADJ
acarelar-5815	96	8	development	development	NOUN
acarelar-5815	96	9	,	,	PUNCT
acarelar-5815	96	10	as	as	SCONJ
acarelar-5815	96	11	secure	secure	ADJ
acarelar-5815	96	12	land	land	NOUN
acarelar-5815	96	13	ownership	ownership	NOUN
acarelar-5815	96	14	encourages	encourage	VERB
acarelar-5815	96	15	investment	investment	NOUN
acarelar-5815	96	16	and	and	CCONJ
acarelar-5815	96	17	productivity43	productivity43	NOUN
acarelar-5815	96	18	.	.	PUNCT
acarelar-5815	97	1	in	in	ADP
acarelar-5815	97	2	nigeria	nigeria	PROPN
acarelar-5815	97	3	,	,	PUNCT
acarelar-5815	97	4	land	land	NOUN
acarelar-5815	97	5	ownership	ownership	NOUN
acarelar-5815	97	6	is	be	AUX
acarelar-5815	97	7	governed	govern	VERB
acarelar-5815	97	8	by	by	ADP
acarelar-5815	97	9	the	the	DET
acarelar-5815	97	10	land	land	NOUN
acarelar-5815	97	11	use	use	NOUN
acarelar-5815	97	12	act	act	NOUN
acarelar-5815	97	13	,	,	PUNCT
acarelar-5815	97	14	which	which	PRON
acarelar-5815	97	15	vests	vest	VERB
acarelar-5815	97	16	ownership	ownership	NOUN
acarelar-5815	97	17	in	in	ADP
acarelar-5815	97	18	the	the	DET
acarelar-5815	97	19	state	state	NOUN
acarelar-5815	97	20	governments44	governments44	PROPN
acarelar-5815	97	21	.	.	PUNCT
acarelar-5815	98	1	land	land	NOUN
acarelar-5815	98	2	ownership	ownership	NOUN
acarelar-5815	98	3	patterns	pattern	NOUN
acarelar-5815	98	4	influence	influence	VERB
acarelar-5815	98	5	urban	urban	ADJ
acarelar-5815	98	6	development	development	NOUN
acarelar-5815	98	7	,	,	PUNCT
acarelar-5815	98	8	agricultural	agricultural	ADJ
acarelar-5815	98	9	productivity	productivity	NOUN
acarelar-5815	98	10	and	and	CCONJ
acarelar-5815	98	11	social	social	ADJ
acarelar-5815	98	12	welfare	welfare	NOUN
acarelar-5815	98	13	.	.	PUNCT
acarelar-5815	99	1	clear	clear	ADJ
acarelar-5815	99	2	land	land	NOUN
acarelar-5815	99	3	ownership	ownership	NOUN
acarelar-5815	99	4	rights	right	NOUN
acarelar-5815	99	5	promote	promote	VERB
acarelar-5815	99	6	economic	economic	ADJ
acarelar-5815	99	7	growth	growth	NOUN
acarelar-5815	99	8	and	and	CCONJ
acarelar-5815	99	9	poverty	poverty	NOUN
acarelar-5815	99	10	reduction	reduction	NOUN
acarelar-5815	99	11	.	.	PUNCT
acarelar-5815	100	1	fiscal	fiscal	ADJ
acarelar-5815	100	2	federalism	federalism	NOUN
acarelar-5815	100	3	fiscal	fiscal	ADJ
acarelar-5815	100	4	federalism	federalism	NOUN
acarelar-5815	100	5	refers	refer	VERB
acarelar-5815	100	6	to	to	ADP
acarelar-5815	100	7	the	the	DET
acarelar-5815	100	8	distribution	distribution	NOUN
acarelar-5815	100	9	of	of	ADP
acarelar-5815	100	10	taxation	taxation	NOUN
acarelar-5815	100	11	powers	power	NOUN
acarelar-5815	100	12	and	and	CCONJ
acarelar-5815	100	13	revenue	revenue	NOUN
acarelar-5815	100	14	among	among	ADP
acarelar-5815	100	15	different	different	ADJ
acarelar-5815	100	16	levels	level	NOUN
acarelar-5815	100	17	of	of	ADP
acarelar-5815	100	18	government.45	government.45	NOUN
acarelar-5815	100	19	it	it	PRON
acarelar-5815	100	20	aims	aim	VERB
acarelar-5815	100	21	to	to	PART
acarelar-5815	100	22	promote	promote	VERB
acarelar-5815	100	23	economic	economic	ADJ
acarelar-5815	100	24	efficiency	efficiency	NOUN
acarelar-5815	100	25	,	,	PUNCT
acarelar-5815	100	26	equity	equity	NOUN
acarelar-5815	100	27	and	and	CCONJ
acarelar-5815	100	28	regional	regional	ADJ
acarelar-5815	100	29	development46	development46	NOUN
acarelar-5815	100	30	.	.	PUNCT
acarelar-5815	101	1	fiscal	fiscal	ADJ
acarelar-5815	101	2	federalism	federalism	NOUN
acarelar-5815	101	3	influences	influence	VERB
acarelar-5815	101	4	the	the	DET
acarelar-5815	101	5	allocation	allocation	NOUN
acarelar-5815	101	6	of	of	ADP
acarelar-5815	101	7	resources	resource	NOUN
acarelar-5815	101	8	,	,	PUNCT
acarelar-5815	101	9	public	public	ADJ
acarelar-5815	101	10	expenditure	expenditure	NOUN
acarelar-5815	101	11	and	and	CCONJ
acarelar-5815	101	12	taxation	taxation	NOUN
acarelar-5815	101	13	policies47	policies47	NOUN
acarelar-5815	101	14	.	.	PUNCT
acarelar-5815	102	1	in	in	ADP
acarelar-5815	102	2	nigeria	nigeria	PROPN
acarelar-5815	102	3	,	,	PUNCT
acarelar-5815	102	4	fiscal	fiscal	ADJ
acarelar-5815	102	5	federalism	federalism	NOUN
acarelar-5815	102	6	is	be	AUX
acarelar-5815	102	7	governed	govern	VERB
acarelar-5815	102	8	by	by	ADP
acarelar-5815	102	9	the	the	DET
acarelar-5815	102	10	constitution	constitution	NOUN
acarelar-5815	102	11	(	(	PUNCT
acarelar-5815	102	12	1999	1999	NUM
acarelar-5815	102	13	)	)	PUNCT
acarelar-5815	102	14	and	and	CCONJ
acarelar-5815	102	15	the	the	DET
acarelar-5815	102	16	taxes	taxis	NOUN
acarelar-5815	102	17	and	and	CCONJ
acarelar-5815	102	18	levies	levy	NOUN
acarelar-5815	102	19	(	(	PUNCT
acarelar-5815	102	20	approved	approve	VERB
acarelar-5815	102	21	list	list	NOUN
acarelar-5815	102	22	for	for	ADP
acarelar-5815	102	23	collection	collection	NOUN
acarelar-5815	102	24	)	)	PUNCT
acarelar-5815	102	25	act	act	NOUN
acarelar-5815	102	26	(	(	PUNCT
acarelar-5815	102	27	1998).48	1998).48	NUM
acarelar-5815	102	28	effective	effective	ADJ
acarelar-5815	102	29	fiscal	fiscal	ADJ
acarelar-5815	102	30	federalism	federalism	NOUN
acarelar-5815	102	31	promotes	promote	VERB
acarelar-5815	102	32	intergovernmental	intergovernmental	ADJ
acarelar-5815	102	33	cooperation	cooperation	NOUN
acarelar-5815	102	34	and	and	CCONJ
acarelar-5815	102	35	economic	economic	ADJ
acarelar-5815	102	36	development	development	NOUN
acarelar-5815	102	37	.	.	PUNCT
acarelar-5815	103	1	3	3	X
acarelar-5815	103	2	.	.	X
acarelar-5815	103	3	the	the	DET
acarelar-5815	103	4	current	current	ADJ
acarelar-5815	103	5	state	state	NOUN
acarelar-5815	103	6	of	of	ADP
acarelar-5815	103	7	real	real	ADJ
acarelar-5815	103	8	property	property	NOUN
acarelar-5815	103	9	in	in	ADP
acarelar-5815	103	10	nigeria	nigeria	PROPN
acarelar-5815	103	11	nigeria	nigeria	PROPN
acarelar-5815	103	12	's	's	PART
acarelar-5815	103	13	real	real	ADJ
acarelar-5815	103	14	property	property	NOUN
acarelar-5815	103	15	sector	sector	NOUN
acarelar-5815	103	16	contributes	contribute	VERB
acarelar-5815	103	17	significantly	significantly	ADV
acarelar-5815	103	18	to	to	ADP
acarelar-5815	103	19	the	the	DET
acarelar-5815	103	20	country	country	NOUN
acarelar-5815	103	21	's	's	PART
acarelar-5815	103	22	economy	economy	NOUN
acarelar-5815	103	23	,	,	PUNCT
acarelar-5815	103	24	accounting	account	VERB
acarelar-5815	103	25	for	for	ADP
acarelar-5815	103	26	approximately	approximately	ADV
acarelar-5815	103	27	7.5	7.5	NUM
acarelar-5815	103	28	%	%	NOUN
acarelar-5815	103	29	of	of	ADP
acarelar-5815	103	30	gdp49	gdp49	PROPN
acarelar-5815	103	31	.	.	PUNCT
acarelar-5815	104	1	the	the	DET
acarelar-5815	104	2	sector	sector	NOUN
acarelar-5815	104	3	generates	generate	VERB
acarelar-5815	104	4	substantial	substantial	ADJ
acarelar-5815	104	5	revenue	revenue	NOUN
acarelar-5815	104	6	through	through	ADP
acarelar-5815	104	7	property	property	NOUN
acarelar-5815	104	8	taxes	taxis	NOUN
acarelar-5815	104	9	,	,	PUNCT
acarelar-5815	104	10	rent	rent	NOUN
acarelar-5815	104	11	and	and	CCONJ
acarelar-5815	104	12	sales	sale	NOUN
acarelar-5815	104	13	.	.	PUNCT
acarelar-5815	105	1	real	real	ADJ
acarelar-5815	105	2	property	property	NOUN
acarelar-5815	105	3	also	also	ADV
acarelar-5815	105	4	provides	provide	VERB
acarelar-5815	105	5	employment	employment	NOUN
acarelar-5815	105	6	opportunities	opportunity	NOUN
acarelar-5815	105	7	in	in	ADP
acarelar-5815	105	8	construction	construction	NOUN
acarelar-5815	105	9	,	,	PUNCT
acarelar-5815	105	10	management	management	NOUN
acarelar-5815	105	11	and	and	CCONJ
acarelar-5815	105	12	services	service	NOUN
acarelar-5815	105	13	.	.	PUNCT
acarelar-5815	106	1	however	however	ADV
acarelar-5815	106	2	,	,	PUNCT
acarelar-5815	106	3	the	the	DET
acarelar-5815	106	4	sector	sector	NOUN
acarelar-5815	106	5	's	's	PART
acarelar-5815	106	6	potential	potential	ADJ
acarelar-5815	106	7	remains	remain	VERB
acarelar-5815	106	8	underutilized	underutilize	VERB
acarelar-5815	106	9	due	due	ADP
acarelar-5815	106	10	to	to	ADP
acarelar-5815	106	11	inefficiencies	inefficiency	NOUN
acarelar-5815	106	12	.	.	PUNCT
acarelar-5815	107	1	inadequate	inadequate	ADJ
acarelar-5815	107	2	infrastructure	infrastructure	NOUN
acarelar-5815	107	3	and	and	CCONJ
acarelar-5815	107	4	regulatory	regulatory	ADJ
acarelar-5815	107	5	frameworks	framework	NOUN
acarelar-5815	107	6	hinder	hinder	VERB
acarelar-5815	107	7	growth	growth	NOUN
acarelar-5815	107	8	.	.	PUNCT
acarelar-5815	108	1	effective	effective	ADJ
acarelar-5815	108	2	reforms	reform	NOUN
acarelar-5815	108	3	could	could	AUX
acarelar-5815	108	4	boost	boost	VERB
acarelar-5815	108	5	economic	economic	ADJ
acarelar-5815	108	6	contribution	contribution	NOUN
acarelar-5815	108	7	.	.	PUNCT
acarelar-5815	109	1	in	in	ADP
acarelar-5815	109	2	terms	term	NOUN
acarelar-5815	109	3	market	market	NOUN
acarelar-5815	109	4	trends	trend	NOUN
acarelar-5815	109	5	,	,	PUNCT
acarelar-5815	109	6	nigeria	nigeria	PROPN
acarelar-5815	109	7	's	's	PART
acarelar-5815	109	8	real	real	ADJ
acarelar-5815	109	9	property	property	NOUN
acarelar-5815	109	10	market	market	NOUN
acarelar-5815	109	11	experiences	experience	VERB
acarelar-5815	109	12	fluctuations	fluctuation	NOUN
acarelar-5815	109	13	,	,	PUNCT
acarelar-5815	109	14	influenced	influence	VERB
acarelar-5815	109	15	by	by	ADP
acarelar-5815	109	16	economic	economic	ADJ
acarelar-5815	109	17	conditions	condition	NOUN
acarelar-5815	109	18	and	and	CCONJ
acarelar-5815	109	19	policy	policy	NOUN
acarelar-5815	109	20	changes	change	NOUN
acarelar-5815	109	21	.	.	PUNCT
acarelar-5815	110	1	the	the	DET
acarelar-5815	110	2	market	market	NOUN
acarelar-5815	110	3	demand	demand	NOUN
acarelar-5815	110	4	for	for	ADP
acarelar-5815	110	5	31	31	NUM
acarelar-5815	110	6	m	m	PROPN
acarelar-5815	110	7	p	p	NOUN
acarelar-5815	110	8	todaro	todaro	NOUN
acarelar-5815	110	9	,	,	PUNCT
acarelar-5815	110	10	&	&	CCONJ
acarelar-5815	110	11	s	s	PROPN
acarelar-5815	110	12	c	c	PROPN
acarelar-5815	110	13	smith	smith	PROPN
acarelar-5815	110	14	,	,	PUNCT
acarelar-5815	110	15	economic	economic	ADJ
acarelar-5815	110	16	development	development	NOUN
acarelar-5815	110	17	(	(	PUNCT
acarelar-5815	110	18	12th	12th	NOUN
acarelar-5815	110	19	ed	ed	NOUN
acarelar-5815	110	20	.	.	PUNCT
acarelar-5815	110	21	)	)	PUNCT
acarelar-5815	110	22	.	.	PUNCT
acarelar-5815	111	1	(	(	PUNCT
acarelar-5815	111	2	boston	boston	PROPN
acarelar-5815	111	3	,	,	PUNCT
acarelar-5815	111	4	ma	ma	PROPN
acarelar-5815	111	5	:	:	PUNCT
acarelar-5815	111	6	pearson	pearson	PROPN
acarelar-5815	111	7	,	,	PUNCT
acarelar-5815	111	8	2018	2018	NUM
acarelar-5815	111	9	)	)	PUNCT
acarelar-5815	111	10	,	,	PUNCT
acarelar-5815	111	11	p.155	p.155	VERB
acarelar-5815	111	12	32	32	NUM
acarelar-5815	111	13	2017	2017	NUM
acarelar-5815	111	14	33	33	NUM
acarelar-5815	111	15	ibid	ibid	NOUN
acarelar-5815	111	16	.	.	PUNCT
acarelar-5815	112	1	,	,	PUNCT
acarelar-5815	113	1	p.	p.	NOUN
acarelar-5815	113	2	15	15	NUM
acarelar-5815	113	3	34	34	NUM
acarelar-5815	113	4	adeoye	adeoye	NOUN
acarelar-5815	113	5	,	,	PUNCT
acarelar-5815	113	6	op	op	NOUN
acarelar-5815	113	7	cit	cit	PROPN
acarelar-5815	113	8	,	,	PUNCT
acarelar-5815	113	9	p.	p.	NOUN
acarelar-5815	113	10	30	30	NUM
acarelar-5815	113	11	35	35	NUM
acarelar-5815	113	12	agbola	agbola	PROPN
acarelar-5815	113	13	,	,	PUNCT
acarelar-5815	113	14	op.cit	op.cit	PROPN
acarelar-5815	113	15	.	.	PUNCT
acarelar-5815	114	1	p.	p.	NOUN
acarelar-5815	114	2	42	42	NUM
acarelar-5815	115	1	36	36	NUM
acarelar-5815	115	2	oyegade	oyegade	ADJ
acarelar-5815	115	3	,	,	PUNCT
acarelar-5815	115	4	op.cit	op.cit	PROPN
acarelar-5815	115	5	,	,	PUNCT
acarelar-5815	115	6	p.	p.	NOUN
acarelar-5815	115	7	20	20	NUM
acarelar-5815	115	8	37	37	NUM
acarelar-5815	115	9	federal	federal	ADJ
acarelar-5815	115	10	republic	republic	NOUN
acarelar-5815	115	11	of	of	ADP
acarelar-5815	115	12	nigeria	nigeria	PROPN
acarelar-5815	115	13	.	.	PUNCT
acarelar-5815	116	1	‘	'	PUNCT
acarelar-5815	116	2	national	national	ADJ
acarelar-5815	116	3	tax	tax	NOUN
acarelar-5815	116	4	policy	policy	NOUN
acarelar-5815	116	5	’	'	PUNCT
acarelar-5815	116	6	,	,	PUNCT
acarelar-5815	116	7	(	(	PUNCT
acarelar-5815	116	8	abuja,2017	abuja,2017	NOUN
acarelar-5815	116	9	)	)	PUNCT
acarelar-5815	116	10	38	38	NUM
acarelar-5815	116	11	todaro	todaro	NOUN
acarelar-5815	116	12	&	&	CCONJ
acarelar-5815	116	13	smith	smith	PROPN
acarelar-5815	116	14	,	,	PUNCT
acarelar-5815	116	15	op	op	NOUN
acarelar-5815	116	16	cit	cit	PROPN
acarelar-5815	116	17	.	.	PUNCT
acarelar-5815	117	1	p.	p.	NOUN
acarelar-5815	117	2	120	120	NUM
acarelar-5815	118	1	39	39	NUM
acarelar-5815	118	2	adeoye	adeoye	NOUN
acarelar-5815	118	3	,	,	PUNCT
acarelar-5815	118	4	op	op	NOUN
acarelar-5815	118	5	cit	cit	PROPN
acarelar-5815	118	6	,	,	PUNCT
acarelar-5815	118	7	p.	p.	NOUN
acarelar-5815	118	8	35	35	NUM
acarelar-5815	118	9	.	.	PUNCT
acarelar-5815	119	1	40	40	NUM
acarelar-5815	119	2	agbola	agbola	PROPN
acarelar-5815	119	3	,	,	PUNCT
acarelar-5815	119	4	op.cit	op.cit	PROPN
acarelar-5815	119	5	.	.	PUNCT
acarelar-5815	120	1	p.	p.	NOUN
acarelar-5815	120	2	45	45	NUM
acarelar-5815	121	1	41	41	NUM
acarelar-5815	121	2	federal	federal	ADJ
acarelar-5815	121	3	republic	republic	NOUN
acarelar-5815	121	4	of	of	ADP
acarelar-5815	121	5	nigeria	nigeria	PROPN
acarelar-5815	121	6	,	,	PUNCT
acarelar-5815	121	7	2017	2017	NUM
acarelar-5815	121	8	.	.	PUNCT
acarelar-5815	122	1	it	it	PRON
acarelar-5815	122	2	is	be	AUX
acarelar-5815	122	3	interesting	interesting	ADJ
acarelar-5815	122	4	to	to	PART
acarelar-5815	122	5	note	note	VERB
acarelar-5815	122	6	that	that	SCONJ
acarelar-5815	122	7	the	the	DET
acarelar-5815	122	8	federal	federal	PROPN
acarelar-5815	122	9	republic	republic	PROPN
acarelar-5815	122	10	of	of	ADP
acarelar-5815	122	11	nigeria	nigeria	PROPN
acarelar-5815	122	12	's	's	PART
acarelar-5815	122	13	2017	2017	NUM
acarelar-5815	122	14	document	document	NOUN
acarelar-5815	122	15	,	,	PUNCT
acarelar-5815	122	16	‘	'	PUNCT
acarelar-5815	122	17	national	national	ADJ
acarelar-5815	122	18	tax	tax	NOUN
acarelar-5815	122	19	policy	policy	NOUN
acarelar-5815	122	20	,	,	PUNCT
acarelar-5815	122	21	’	'	PUNCT
acarelar-5815	122	22	outlines	outline	VERB
acarelar-5815	122	23	the	the	DET
acarelar-5815	122	24	country	country	NOUN
acarelar-5815	122	25	's	's	PART
acarelar-5815	122	26	tax	tax	NOUN
acarelar-5815	122	27	vision	vision	NOUN
acarelar-5815	122	28	,	,	PUNCT
acarelar-5815	122	29	objectives	objective	NOUN
acarelar-5815	122	30	and	and	CCONJ
acarelar-5815	122	31	strategies	strategy	NOUN
acarelar-5815	122	32	to	to	PART
acarelar-5815	122	33	promote	promote	VERB
acarelar-5815	122	34	economic	economic	ADJ
acarelar-5815	122	35	growth	growth	NOUN
acarelar-5815	122	36	,	,	PUNCT
acarelar-5815	122	37	transparency	transparency	NOUN
acarelar-5815	122	38	and	and	CCONJ
acarelar-5815	122	39	accountability	accountability	NOUN
acarelar-5815	122	40	.	.	PUNCT
acarelar-5815	123	1	it	it	PRON
acarelar-5815	123	2	aims	aim	VERB
acarelar-5815	123	3	to	to	PART
acarelar-5815	123	4	increase	increase	VERB
acarelar-5815	123	5	tax	tax	NOUN
acarelar-5815	123	6	revenue	revenue	NOUN
acarelar-5815	123	7	,	,	PUNCT
acarelar-5815	123	8	simplify	simplify	ADJ
acarelar-5815	123	9	tax	tax	NOUN
acarelar-5815	123	10	compliance	compliance	NOUN
acarelar-5815	123	11	,	,	PUNCT
acarelar-5815	123	12	and	and	CCONJ
acarelar-5815	123	13	ensure	ensure	VERB
acarelar-5815	123	14	fairness	fairness	NOUN
acarelar-5815	123	15	and	and	CCONJ
acarelar-5815	123	16	equity	equity	NOUN
acarelar-5815	123	17	in	in	ADP
acarelar-5815	123	18	taxation	taxation	NOUN
acarelar-5815	123	19	,	,	PUNCT
acarelar-5815	123	20	thereby	thereby	ADV
acarelar-5815	123	21	supporting	support	VERB
acarelar-5815	123	22	nigeria	nigeria	PROPN
acarelar-5815	123	23	's	's	PART
acarelar-5815	123	24	socio	socio	NOUN
acarelar-5815	123	25	-	-	PUNCT
acarelar-5815	123	26	economic	economic	ADJ
acarelar-5815	123	27	development	development	NOUN
acarelar-5815	123	28	.	.	PUNCT
acarelar-5815	124	1	42	42	NUM
acarelar-5815	124	2	oyegade	oyegade	ADJ
acarelar-5815	124	3	,	,	PUNCT
acarelar-5815	124	4	op.cit	op.cit	PROPN
acarelar-5815	124	5	,	,	PUNCT
acarelar-5815	124	6	p.	p.	NOUN
acarelar-5815	124	7	15	15	NUM
acarelar-5815	124	8	43	43	NUM
acarelar-5815	124	9	agbola	agbola	PROPN
acarelar-5815	124	10	,	,	PUNCT
acarelar-5815	124	11	op	op	PROPN
acarelar-5815	124	12	cit	cit	PROPN
acarelar-5815	124	13	.	.	PROPN
acarelar-5815	124	14	,	,	PUNCT
acarelar-5815	124	15	p.	p.	NOUN
acarelar-5815	124	16	40	40	NUM
acarelar-5815	125	1	44	44	NUM
acarelar-5815	125	2	ross	ross	PROPN
acarelar-5815	125	3	,	,	PUNCT
acarelar-5815	125	4	op.cit	op.cit	PROPN
acarelar-5815	125	5	.	.	PROPN
acarelar-5815	125	6	,	,	PUNCT
acarelar-5815	125	7	p.	p.	NOUN
acarelar-5815	125	8	25	25	NUM
acarelar-5815	125	9	45	45	NUM
acarelar-5815	125	10	todaro	todaro	NOUN
acarelar-5815	125	11	&	&	CCONJ
acarelar-5815	125	12	smith	smith	PROPN
acarelar-5815	125	13	,	,	PUNCT
acarelar-5815	125	14	op.cit	op.cit	PROPN
acarelar-5815	125	15	.	.	PUNCT
acarelar-5815	126	1	p.	p.	NOUN
acarelar-5815	126	2	150	150	NUM
acarelar-5815	127	1	46	46	NUM
acarelar-5815	127	2	adeoye	adeoye	VERB
acarelar-5815	127	3	,	,	PUNCT
acarelar-5815	127	4	op.cit	op.cit	ADJ
acarelar-5815	127	5	p.	p.	NOUN
acarelar-5815	127	6	40	40	NUM
acarelar-5815	127	7	.	.	PUNCT
acarelar-5815	128	1	a	a	DET
acarelar-5815	128	2	serious	serious	ADJ
acarelar-5815	128	3	reading	reading	NOUN
acarelar-5815	128	4	of	of	ADP
acarelar-5815	128	5	page	page	NOUN
acarelar-5815	128	6	40	40	NUM
acarelar-5815	128	7	of	of	ADP
acarelar-5815	128	8	adeoye	adeoye	PROPN
acarelar-5815	128	9	's	's	PART
acarelar-5815	128	10	work	work	NOUN
acarelar-5815	128	11	,	,	PUNCT
acarelar-5815	128	12	reveals	reveal	VERB
acarelar-5815	128	13	that	that	SCONJ
acarelar-5815	128	14	the	the	DET
acarelar-5815	128	15	author	author	NOUN
acarelar-5815	128	16	discusses	discuss	VERB
acarelar-5815	128	17	the	the	DET
acarelar-5815	128	18	significance	significance	NOUN
acarelar-5815	128	19	of	of	ADP
acarelar-5815	128	20	effective	effective	ADJ
acarelar-5815	128	21	taxation	taxation	NOUN
acarelar-5815	128	22	in	in	ADP
acarelar-5815	128	23	promoting	promote	VERB
acarelar-5815	128	24	economic	economic	ADJ
acarelar-5815	128	25	development	development	NOUN
acarelar-5815	128	26	in	in	ADP
acarelar-5815	128	27	nigeria	nigeria	PROPN
acarelar-5815	128	28	.	.	PUNCT
acarelar-5815	129	1	adeoye	adeoye	PROPN
acarelar-5815	129	2	argues	argue	VERB
acarelar-5815	129	3	that	that	SCONJ
acarelar-5815	129	4	a	a	DET
acarelar-5815	129	5	well	well	ADV
acarelar-5815	129	6	-	-	PUNCT
acarelar-5815	129	7	structured	structure	VERB
acarelar-5815	129	8	tax	tax	NOUN
acarelar-5815	129	9	system	system	NOUN
acarelar-5815	129	10	can	can	AUX
acarelar-5815	129	11	stimulate	stimulate	VERB
acarelar-5815	129	12	economic	economic	ADJ
acarelar-5815	129	13	growth	growth	NOUN
acarelar-5815	129	14	,	,	PUNCT
acarelar-5815	129	15	reduce	reduce	VERB
acarelar-5815	129	16	poverty	poverty	NOUN
acarelar-5815	129	17	and	and	CCONJ
acarelar-5815	129	18	increase	increase	VERB
acarelar-5815	129	19	government	government	NOUN
acarelar-5815	129	20	revenue	revenue	NOUN
acarelar-5815	129	21	.	.	PUNCT
acarelar-5815	130	1	47	47	NUM
acarelar-5815	130	2	agbola	agbola	PROPN
acarelar-5815	130	3	,	,	PUNCT
acarelar-5815	130	4	op	op	NOUN
acarelar-5815	130	5	cit	cit	PROPN
acarelar-5815	130	6	,	,	PUNCT
acarelar-5815	130	7	p.	p.	NOUN
acarelar-5815	130	8	50	50	NUM
acarelar-5815	130	9	48	48	NUM
acarelar-5815	130	10	ross	ross	PROPN
acarelar-5815	130	11	,	,	PUNCT
acarelar-5815	130	12	op.cit	op.cit	PROPN
acarelar-5815	130	13	,	,	PUNCT
acarelar-5815	130	14	p.	p.	NOUN
acarelar-5815	130	15	30	30	NUM
acarelar-5815	130	16	49	49	NUM
acarelar-5815	130	17	adeoye	adeoye	NOUN
acarelar-5815	130	18	,	,	PUNCT
acarelar-5815	130	19	op.cit	op.cit	PROPN
acarelar-5815	130	20	,	,	PUNCT
acarelar-5815	130	21	p.	p.	NOUN
acarelar-5815	130	22	15	15	NUM
acarelar-5815	130	23	.	.	PUNCT
acarelar-5815	131	1	umenweke	umenweke	ADJ
acarelar-5815	131	2	:	:	PUNCT
acarelar-5815	131	3	assessing	assess	VERB
acarelar-5815	131	4	the	the	DET
acarelar-5815	131	5	efficacy	efficacy	NOUN
acarelar-5815	131	6	of	of	ADP
acarelar-5815	131	7	real	real	ADJ
acarelar-5815	131	8	property	property	NOUN
acarelar-5815	131	9	taxation	taxation	NOUN
acarelar-5815	131	10	in	in	ADP
acarelar-5815	131	11	nigeria	nigeria	PROPN
acarelar-5815	131	12	80	80	NUM
acarelar-5815	132	1	|	|	ADV
acarelar-5815	132	2	p	p	X
acarelar-5815	132	3	a	a	DET
acarelar-5815	132	4	g	g	NOUN
acarelar-5815	132	5	e	e	NOUN
acarelar-5815	132	6	residential	residential	ADJ
acarelar-5815	132	7	and	and	CCONJ
acarelar-5815	132	8	commercial	commercial	ADJ
acarelar-5815	132	9	properties	property	NOUN
acarelar-5815	132	10	remains	remain	VERB
acarelar-5815	132	11	high	high	ADJ
acarelar-5815	132	12	,	,	PUNCT
acarelar-5815	132	13	particularly	particularly	ADV
acarelar-5815	132	14	in	in	ADP
acarelar-5815	132	15	urban	urban	ADJ
acarelar-5815	132	16	areas50	areas50	NOUN
acarelar-5815	132	17	.	.	PUNCT
acarelar-5815	133	1	however	however	ADV
acarelar-5815	133	2	,	,	PUNCT
acarelar-5815	133	3	supply	supply	NOUN
acarelar-5815	133	4	shortages	shortage	NOUN
acarelar-5815	133	5	and	and	CCONJ
acarelar-5815	133	6	affordability	affordability	NOUN
acarelar-5815	133	7	issues	issue	NOUN
acarelar-5815	133	8	persist	persist	VERB
acarelar-5815	133	9	.	.	PUNCT
acarelar-5815	134	1	the	the	DET
acarelar-5815	134	2	lagos	lagos	NOUN
acarelar-5815	134	3	property	property	NOUN
acarelar-5815	134	4	market	market	NOUN
acarelar-5815	134	5	,	,	PUNCT
acarelar-5815	134	6	for	for	ADP
acarelar-5815	134	7	instance	instance	NOUN
acarelar-5815	134	8	,	,	PUNCT
acarelar-5815	134	9	faces	face	VERB
acarelar-5815	134	10	saturation	saturation	NOUN
acarelar-5815	134	11	,	,	PUNCT
acarelar-5815	134	12	while	while	SCONJ
acarelar-5815	134	13	emerging	emerge	VERB
acarelar-5815	134	14	cities	city	NOUN
acarelar-5815	134	15	like	like	ADP
acarelar-5815	134	16	abuja	abuja	PROPN
acarelar-5815	134	17	and	and	CCONJ
acarelar-5815	134	18	port	port	PROPN
acarelar-5815	134	19	harcourt	harcourt	PROPN
acarelar-5815	134	20	offer	offer	VERB
acarelar-5815	134	21	growth	growth	NOUN
acarelar-5815	134	22	opportunities	opportunity	NOUN
acarelar-5815	134	23	.	.	PUNCT
acarelar-5815	135	1	investors	investor	NOUN
acarelar-5815	135	2	seek	seek	VERB
acarelar-5815	135	3	opportunities	opportunity	NOUN
acarelar-5815	135	4	in	in	ADP
acarelar-5815	135	5	retail	retail	ADJ
acarelar-5815	135	6	and	and	CCONJ
acarelar-5815	135	7	hospitality	hospitality	NOUN
acarelar-5815	135	8	sectors	sector	NOUN
acarelar-5815	135	9	.	.	PUNCT
acarelar-5815	136	1	market	market	NOUN
acarelar-5815	136	2	instability	instability	NOUN
acarelar-5815	136	3	affects	affect	VERB
acarelar-5815	136	4	investment	investment	NOUN
acarelar-5815	136	5	decisions	decision	NOUN
acarelar-5815	136	6	.	.	PUNCT
acarelar-5815	137	1	nigeria	nigeria	PROPN
acarelar-5815	137	2	's	's	PART
acarelar-5815	137	3	real	real	ADJ
acarelar-5815	137	4	property	property	NOUN
acarelar-5815	137	5	sector	sector	NOUN
acarelar-5815	137	6	faces	face	VERB
acarelar-5815	137	7	numerous	numerous	ADJ
acarelar-5815	137	8	challenges	challenge	NOUN
acarelar-5815	137	9	,	,	PUNCT
acarelar-5815	137	10	including	include	VERB
acarelar-5815	137	11	inadequate	inadequate	ADJ
acarelar-5815	137	12	infrastructure	infrastructure	NOUN
acarelar-5815	137	13	,	,	PUNCT
acarelar-5815	137	14	regulatory	regulatory	ADJ
acarelar-5815	137	15	uncertainties	uncertainty	NOUN
acarelar-5815	137	16	and	and	CCONJ
acarelar-5815	137	17	financing	financing	NOUN
acarelar-5815	137	18	constraints51	constraints51	NOUN
acarelar-5815	137	19	.	.	PUNCT
acarelar-5815	138	1	land	land	NOUN
acarelar-5815	138	2	ownership	ownership	NOUN
acarelar-5815	138	3	disputes	dispute	NOUN
acarelar-5815	138	4	and	and	CCONJ
acarelar-5815	138	5	bureaucratic	bureaucratic	ADJ
acarelar-5815	138	6	processes	process	NOUN
acarelar-5815	138	7	hinder	hinder	VERB
acarelar-5815	138	8	development	development	NOUN
acarelar-5815	138	9	.	.	PUNCT
acarelar-5815	139	1	inefficient	inefficient	ADJ
acarelar-5815	139	2	property	property	NOUN
acarelar-5815	139	3	taxation	taxation	NOUN
acarelar-5815	139	4	systems	system	NOUN
acarelar-5815	139	5	and	and	CCONJ
acarelar-5815	139	6	corruption	corruption	NOUN
acarelar-5815	139	7	discourage	discourage	NOUN
acarelar-5815	139	8	investment	investment	NOUN
acarelar-5815	139	9	.	.	PUNCT
acarelar-5815	140	1	the	the	DET
acarelar-5815	140	2	sector	sector	NOUN
acarelar-5815	140	3	lacks	lack	VERB
acarelar-5815	140	4	transparency	transparency	NOUN
acarelar-5815	140	5	,	,	PUNCT
acarelar-5815	140	6	exacerbating	exacerbate	VERB
acarelar-5815	140	7	market	market	NOUN
acarelar-5815	140	8	instability	instability	NOUN
acarelar-5815	140	9	.	.	PUNCT
acarelar-5815	141	1	addressing	address	VERB
acarelar-5815	141	2	these	these	DET
acarelar-5815	141	3	challenges	challenge	NOUN
acarelar-5815	141	4	requires	require	VERB
acarelar-5815	141	5	comprehensive	comprehensive	ADJ
acarelar-5815	141	6	reforms	reform	NOUN
acarelar-5815	141	7	.	.	PUNCT
acarelar-5815	142	1	nigeria	nigeria	PROPN
acarelar-5815	142	2	's	's	PART
acarelar-5815	142	3	real	real	ADJ
acarelar-5815	142	4	property	property	NOUN
acarelar-5815	142	5	regulatory	regulatory	ADJ
acarelar-5815	142	6	framework	framework	NOUN
acarelar-5815	142	7	requires	require	VERB
acarelar-5815	142	8	updates	update	NOUN
acarelar-5815	142	9	to	to	PART
acarelar-5815	142	10	ensure	ensure	VERB
acarelar-5815	142	11	efficiency	efficiency	NOUN
acarelar-5815	142	12	and	and	CCONJ
acarelar-5815	142	13	transparency	transparency	NOUN
acarelar-5815	142	14	.	.	PUNCT
acarelar-5815	143	1	the	the	DET
acarelar-5815	143	2	land	land	NOUN
acarelar-5815	143	3	use	use	NOUN
acarelar-5815	143	4	act	act	NOUN
acarelar-5815	143	5	and	and	CCONJ
acarelar-5815	143	6	taxes	taxis	NOUN
acarelar-5815	143	7	and	and	CCONJ
acarelar-5815	143	8	levies	levy	NOUN
acarelar-5815	143	9	(	(	PUNCT
acarelar-5815	143	10	approved	approve	VERB
acarelar-5815	143	11	list	list	NOUN
acarelar-5815	143	12	for	for	ADP
acarelar-5815	143	13	collection	collection	NOUN
acarelar-5815	143	14	)	)	PUNCT
acarelar-5815	143	15	act	act	NOUN
acarelar-5815	143	16	provide	provide	VERB
acarelar-5815	143	17	foundational	foundational	ADJ
acarelar-5815	143	18	guidelines	guideline	NOUN
acarelar-5815	143	19	needed	need	VERB
acarelar-5815	143	20	for	for	ADP
acarelar-5815	143	21	administrative	administrative	ADJ
acarelar-5815	143	22	efficienc52	efficienc52	NOUN
acarelar-5815	143	23	.	.	PUNCT
acarelar-5815	144	1	however	however	ADV
acarelar-5815	144	2	,	,	PUNCT
acarelar-5815	144	3	implementation	implementation	NOUN
acarelar-5815	144	4	issues	issue	NOUN
acarelar-5815	144	5	persist	persist	VERB
acarelar-5815	144	6	.	.	PUNCT
acarelar-5815	145	1	recent	recent	ADJ
acarelar-5815	145	2	initiatives	initiative	NOUN
acarelar-5815	145	3	,	,	PUNCT
acarelar-5815	145	4	such	such	ADJ
acarelar-5815	145	5	as	as	ADP
acarelar-5815	145	6	the	the	DET
acarelar-5815	145	7	nigerian	nigerian	ADJ
acarelar-5815	145	8	mortgage	mortgage	NOUN
acarelar-5815	145	9	refinance	refinance	NOUN
acarelar-5815	145	10	company	company	NOUN
acarelar-5815	145	11	(	(	PUNCT
acarelar-5815	145	12	nmrc	nmrc	NOUN
acarelar-5815	145	13	)	)	PUNCT
acarelar-5815	145	14	,	,	PUNCT
acarelar-5815	145	15	aim	aim	VERB
acarelar-5815	145	16	to	to	PART
acarelar-5815	145	17	improve	improve	VERB
acarelar-5815	145	18	financing	financing	NOUN
acarelar-5815	145	19	access	access	NOUN
acarelar-5815	145	20	.	.	PUNCT
acarelar-5815	146	1	strengthened	strengthen	VERB
acarelar-5815	146	2	regulations	regulation	NOUN
acarelar-5815	146	3	would	would	AUX
acarelar-5815	146	4	enhance	enhance	VERB
acarelar-5815	146	5	investor	investor	NOUN
acarelar-5815	146	6	confidence	confidence	NOUN
acarelar-5815	146	7	.	.	PUNCT
acarelar-5815	147	1	however	however	ADV
acarelar-5815	147	2	,	,	PUNCT
acarelar-5815	147	3	despite	despite	SCONJ
acarelar-5815	147	4	these	these	DET
acarelar-5815	147	5	challenges	challenge	NOUN
acarelar-5815	147	6	,	,	PUNCT
acarelar-5815	147	7	nigeria	nigeria	PROPN
acarelar-5815	147	8	's	's	PART
acarelar-5815	147	9	real	real	ADJ
acarelar-5815	147	10	property	property	NOUN
acarelar-5815	147	11	sector	sector	NOUN
acarelar-5815	147	12	holds	hold	VERB
acarelar-5815	147	13	potential	potential	NOUN
acarelar-5815	147	14	for	for	ADP
acarelar-5815	147	15	growth	growth	NOUN
acarelar-5815	147	16	,	,	PUNCT
acarelar-5815	147	17	driven	drive	VERB
acarelar-5815	147	18	by	by	ADP
acarelar-5815	147	19	increasing	increase	VERB
acarelar-5815	147	20	demand	demand	NOUN
acarelar-5815	147	21	and	and	CCONJ
acarelar-5815	147	22	government	government	NOUN
acarelar-5815	147	23	initiatives	initiative	NOUN
acarelar-5815	147	24	.	.	PUNCT
acarelar-5815	148	1	the	the	DET
acarelar-5815	148	2	sector	sector	NOUN
acarelar-5815	148	3	's	's	PART
acarelar-5815	148	4	contribution	contribution	NOUN
acarelar-5815	148	5	to	to	ADP
acarelar-5815	148	6	gdp	gdp	NOUN
acarelar-5815	148	7	can	can	AUX
acarelar-5815	148	8	expand	expand	VERB
acarelar-5815	148	9	with	with	ADP
acarelar-5815	148	10	effective	effective	ADJ
acarelar-5815	148	11	reforms53	reforms53	NOUN
acarelar-5815	148	12	.	.	PUNCT
acarelar-5815	149	1	emerging	emerge	VERB
acarelar-5815	149	2	trends	trend	NOUN
acarelar-5815	149	3	,	,	PUNCT
acarelar-5815	149	4	such	such	ADJ
acarelar-5815	149	5	as	as	ADP
acarelar-5815	149	6	sustainable	sustainable	ADJ
acarelar-5815	149	7	development	development	NOUN
acarelar-5815	149	8	and	and	CCONJ
acarelar-5815	149	9	technology	technology	NOUN
acarelar-5815	149	10	integration	integration	NOUN
acarelar-5815	149	11	,	,	PUNCT
acarelar-5815	149	12	offer	offer	VERB
acarelar-5815	149	13	opportunities	opportunity	NOUN
acarelar-5815	149	14	.	.	PUNCT
acarelar-5815	150	1	private	private	ADJ
acarelar-5815	150	2	sector	sector	NOUN
acarelar-5815	150	3	participation	participation	NOUN
acarelar-5815	150	4	and	and	CCONJ
acarelar-5815	150	5	international	international	ADJ
acarelar-5815	150	6	cooperation	cooperation	NOUN
acarelar-5815	150	7	can	can	AUX
acarelar-5815	150	8	enhance	enhance	VERB
acarelar-5815	150	9	growth	growth	NOUN
acarelar-5815	150	10	.	.	PUNCT
acarelar-5815	151	1	addressing	address	VERB
acarelar-5815	151	2	challenges	challenge	NOUN
acarelar-5815	151	3	and	and	CCONJ
acarelar-5815	151	4	improving	improve	VERB
acarelar-5815	151	5	regulations	regulation	NOUN
acarelar-5815	151	6	will	will	AUX
acarelar-5815	151	7	unlock	unlock	VERB
acarelar-5815	151	8	the	the	DET
acarelar-5815	151	9	sector	sector	NOUN
acarelar-5815	151	10	's	's	PART
acarelar-5815	151	11	potential	potential	NOUN
acarelar-5815	151	12	.	.	PUNCT
acarelar-5815	152	1	4	4	X
acarelar-5815	152	2	.	.	X
acarelar-5815	152	3	real	real	ADJ
acarelar-5815	152	4	property	property	NOUN
acarelar-5815	152	5	taxation	taxation	NOUN
acarelar-5815	152	6	framework	framework	NOUN
acarelar-5815	152	7	in	in	ADP
acarelar-5815	152	8	nigeria	nigeria	PROPN
acarelar-5815	152	9	:	:	PUNCT
acarelar-5815	152	10	a	a	DET
acarelar-5815	152	11	comparative	comparative	ADJ
acarelar-5815	152	12	analysis	analysis	NOUN
acarelar-5815	152	13	before	before	SCONJ
acarelar-5815	152	14	we	we	PRON
acarelar-5815	152	15	proceed	proceed	VERB
acarelar-5815	152	16	to	to	PART
acarelar-5815	152	17	examine	examine	VERB
acarelar-5815	152	18	how	how	SCONJ
acarelar-5815	152	19	effective	effective	ADJ
acarelar-5815	152	20	real	real	ADJ
acarelar-5815	152	21	property	property	NOUN
acarelar-5815	152	22	taxation	taxation	NOUN
acarelar-5815	152	23	is	be	AUX
acarelar-5815	152	24	in	in	ADP
acarelar-5815	152	25	nigeria	nigeria	PROPN
acarelar-5815	152	26	,	,	PUNCT
acarelar-5815	152	27	it	it	PRON
acarelar-5815	152	28	is	be	AUX
acarelar-5815	152	29	expedient	expedient	ADJ
acarelar-5815	152	30	to	to	PART
acarelar-5815	152	31	compare	compare	VERB
acarelar-5815	152	32	nigeria	nigeria	PROPN
acarelar-5815	152	33	's	's	PART
acarelar-5815	152	34	real	real	ADJ
acarelar-5815	152	35	property	property	NOUN
acarelar-5815	152	36	taxation	taxation	NOUN
acarelar-5815	152	37	with	with	ADP
acarelar-5815	152	38	some	some	DET
acarelar-5815	152	39	advanced	advanced	ADJ
acarelar-5815	152	40	countries	country	NOUN
acarelar-5815	152	41	such	such	ADJ
acarelar-5815	152	42	as	as	ADP
acarelar-5815	152	43	the	the	DET
acarelar-5815	152	44	uk	uk	PROPN
acarelar-5815	152	45	,	,	PUNCT
acarelar-5815	152	46	singapore	singapore	PROPN
acarelar-5815	152	47	,	,	PUNCT
acarelar-5815	152	48	and	and	CCONJ
acarelar-5815	152	49	south	south	PROPN
acarelar-5815	152	50	africa	africa	PROPN
acarelar-5815	152	51	.	.	PUNCT
acarelar-5815	153	1	this	this	PRON
acarelar-5815	153	2	will	will	AUX
acarelar-5815	153	3	enable	enable	VERB
acarelar-5815	153	4	us	we	PRON
acarelar-5815	153	5	to	to	PART
acarelar-5815	153	6	determine	determine	VERB
acarelar-5815	153	7	the	the	DET
acarelar-5815	153	8	recommendations	recommendation	NOUN
acarelar-5815	153	9	we	we	PRON
acarelar-5815	153	10	make	make	VERB
acarelar-5815	153	11	at	at	ADP
acarelar-5815	153	12	the	the	DET
acarelar-5815	153	13	end	end	NOUN
acarelar-5815	153	14	of	of	ADP
acarelar-5815	153	15	the	the	DET
acarelar-5815	153	16	work	work	NOUN
acarelar-5815	153	17	.	.	PUNCT
acarelar-5815	154	1	to	to	PART
acarelar-5815	154	2	be	be	AUX
acarelar-5815	154	3	more	more	ADV
acarelar-5815	154	4	emphatic	emphatic	ADJ
acarelar-5815	154	5	,	,	PUNCT
acarelar-5815	154	6	nigeria	nigeria	PROPN
acarelar-5815	154	7	's	's	PART
acarelar-5815	154	8	real	real	ADJ
acarelar-5815	154	9	property	property	NOUN
acarelar-5815	154	10	taxation	taxation	NOUN
acarelar-5815	154	11	framework	framework	NOUN
acarelar-5815	154	12	is	be	AUX
acarelar-5815	154	13	governed	govern	VERB
acarelar-5815	154	14	by	by	ADP
acarelar-5815	154	15	the	the	DET
acarelar-5815	154	16	land	land	NOUN
acarelar-5815	154	17	use	use	NOUN
acarelar-5815	154	18	act	act	NOUN
acarelar-5815	154	19	and	and	CCONJ
acarelar-5815	154	20	taxes	taxis	NOUN
acarelar-5815	154	21	and	and	CCONJ
acarelar-5815	154	22	levies54	levies54	NOUN
acarelar-5815	154	23	.	.	PUNCT
acarelar-5815	155	1	while	while	SCONJ
acarelar-5815	155	2	these	these	DET
acarelar-5815	155	3	laws	law	NOUN
acarelar-5815	155	4	provide	provide	VERB
acarelar-5815	155	5	a	a	DET
acarelar-5815	155	6	foundation	foundation	NOUN
acarelar-5815	155	7	,	,	PUNCT
acarelar-5815	155	8	they	they	PRON
acarelar-5815	155	9	lag	lag	VERB
acarelar-5815	155	10	behind	behind	ADP
acarelar-5815	155	11	international	international	ADJ
acarelar-5815	155	12	best	good	ADJ
acarelar-5815	155	13	practices	practice	NOUN
acarelar-5815	155	14	.	.	PUNCT
acarelar-5815	156	1	this	this	DET
acarelar-5815	156	2	section	section	NOUN
acarelar-5815	156	3	compares	compare	VERB
acarelar-5815	156	4	nigeria	nigeria	PROPN
acarelar-5815	156	5	's	's	PART
acarelar-5815	156	6	framework	framework	NOUN
acarelar-5815	156	7	with	with	ADP
acarelar-5815	156	8	those	those	PRON
acarelar-5815	156	9	of	of	ADP
acarelar-5815	156	10	south	south	PROPN
acarelar-5815	156	11	africa	africa	PROPN
acarelar-5815	156	12	,	,	PUNCT
acarelar-5815	156	13	singapore	singapore	PROPN
acarelar-5815	156	14	and	and	CCONJ
acarelar-5815	156	15	the	the	DET
acarelar-5815	156	16	united	united	ADJ
acarelar-5815	156	17	kingdom	kingdom	PROPN
acarelar-5815	156	18	.	.	PUNCT
acarelar-5815	157	1	these	these	DET
acarelar-5815	157	2	countries	country	NOUN
acarelar-5815	157	3	exemplify	exemplify	VERB
acarelar-5815	157	4	effective	effective	ADJ
acarelar-5815	157	5	real	real	ADJ
acarelar-5815	157	6	property	property	NOUN
acarelar-5815	157	7	taxation	taxation	NOUN
acarelar-5815	157	8	systems	system	NOUN
acarelar-5815	157	9	.	.	PUNCT
acarelar-5815	158	1	their	their	PRON
acarelar-5815	158	2	approaches	approach	NOUN
acarelar-5815	158	3	can	can	AUX
acarelar-5815	158	4	inform	inform	VERB
acarelar-5815	158	5	nigeria	nigeria	PROPN
acarelar-5815	158	6	's	's	PART
acarelar-5815	158	7	reforms	reform	NOUN
acarelar-5815	158	8	.	.	PUNCT
acarelar-5815	159	1	in	in	ADP
acarelar-5815	159	2	view	view	NOUN
acarelar-5815	159	3	of	of	ADP
acarelar-5815	159	4	land	land	NOUN
acarelar-5815	159	5	ownership	ownership	NOUN
acarelar-5815	159	6	and	and	CCONJ
acarelar-5815	159	7	registration	registration	NOUN
acarelar-5815	159	8	,	,	PUNCT
acarelar-5815	159	9	we	we	PRON
acarelar-5815	159	10	discover	discover	VERB
acarelar-5815	159	11	that	that	SCONJ
acarelar-5815	159	12	nigeria	nigeria	PROPN
acarelar-5815	159	13	's	's	PART
acarelar-5815	159	14	land	land	NOUN
acarelar-5815	159	15	use	use	NOUN
acarelar-5815	159	16	act	act	NOUN
acarelar-5815	159	17	vests	vest	NOUN
acarelar-5815	159	18	ownership	ownership	NOUN
acarelar-5815	159	19	in	in	ADP
acarelar-5815	159	20	state	state	NOUN
acarelar-5815	159	21	governments	government	NOUN
acarelar-5815	159	22	,	,	PUNCT
acarelar-5815	159	23	whereas	whereas	SCONJ
acarelar-5815	159	24	south	south	PROPN
acarelar-5815	159	25	africa	africa	PROPN
acarelar-5815	159	26	's	's	PART
acarelar-5815	159	27	constitution	constitution	NOUN
acarelar-5815	159	28	section	section	PROPN
acarelar-5815	159	29	25	25	NUM
acarelar-5815	159	30	guarantees	guarantee	VERB
acarelar-5815	159	31	private	private	ADJ
acarelar-5815	159	32	property	property	NOUN
acarelar-5815	159	33	rights.55	rights.55	NOUN
acarelar-5815	159	34	.	.	PUNCT
acarelar-5815	160	1	singapore	singapore	PROPN
acarelar-5815	160	2	's	's	PART
acarelar-5815	160	3	land	land	NOUN
acarelar-5815	160	4	titles	title	NOUN
acarelar-5815	160	5	act	act	VERB
acarelar-5815	160	6	ensures	ensure	VERB
acarelar-5815	160	7	secure	secure	ADJ
acarelar-5815	160	8	land	land	NOUN
acarelar-5815	160	9	ownership	ownership	NOUN
acarelar-5815	160	10	through	through	ADP
acarelar-5815	160	11	registration56	registration56	NOUN
acarelar-5815	160	12	.	.	PUNCT
acarelar-5815	161	1	the	the	DET
acarelar-5815	161	2	uk	uk	PROPN
acarelar-5815	161	3	's	's	PART
acarelar-5815	161	4	land	land	NOUN
acarelar-5815	161	5	registration	registration	NOUN
acarelar-5815	161	6	act	act	NOUN
acarelar-5815	161	7	provides	provide	VERB
acarelar-5815	161	8	similar	similar	ADJ
acarelar-5815	161	9	protections57	protections57	NOUN
acarelar-5815	161	10	.	.	PUNCT
acarelar-5815	162	1	nigeria	nigeria	PROPN
acarelar-5815	162	2	should	should	AUX
acarelar-5815	162	3	adopt	adopt	VERB
acarelar-5815	162	4	clearer	clear	ADJ
acarelar-5815	162	5	land	land	NOUN
acarelar-5815	162	6	ownership	ownership	NOUN
acarelar-5815	162	7	and	and	CCONJ
acarelar-5815	162	8	registration	registration	NOUN
acarelar-5815	162	9	guidelines	guideline	NOUN
acarelar-5815	162	10	.	.	PUNCT
acarelar-5815	163	1	this	this	PRON
acarelar-5815	163	2	would	would	AUX
acarelar-5815	163	3	promote	promote	VERB
acarelar-5815	163	4	investment	investment	NOUN
acarelar-5815	163	5	and	and	CCONJ
acarelar-5815	163	6	economic	economic	ADJ
acarelar-5815	163	7	growth	growth	NOUN
acarelar-5815	163	8	.	.	PUNCT
acarelar-5815	164	1	when	when	SCONJ
acarelar-5815	164	2	it	it	PRON
acarelar-5815	164	3	comes	come	VERB
acarelar-5815	164	4	to	to	ADP
acarelar-5815	164	5	property	property	NOUN
acarelar-5815	164	6	valuation	valuation	NOUN
acarelar-5815	164	7	and	and	CCONJ
acarelar-5815	164	8	tax	tax	NOUN
acarelar-5815	164	9	assessment	assessment	NOUN
acarelar-5815	164	10	,	,	PUNCT
acarelar-5815	164	11	nigeria	nigeria	PROPN
acarelar-5815	164	12	relies	rely	VERB
acarelar-5815	164	13	on	on	ADP
acarelar-5815	164	14	outdated	outdated	ADJ
acarelar-5815	164	15	property	property	NOUN
acarelar-5815	164	16	valuation	valuation	NOUN
acarelar-5815	164	17	methods	method	NOUN
acarelar-5815	164	18	,	,	PUNCT
acarelar-5815	164	19	whereas	whereas	SCONJ
acarelar-5815	164	20	south	south	PROPN
acarelar-5815	164	21	africa	africa	PROPN
acarelar-5815	164	22	employs	employ	VERB
acarelar-5815	164	23	market	market	NOUN
acarelar-5815	164	24	-	-	PUNCT
acarelar-5815	164	25	based	base	VERB
acarelar-5815	164	26	valuations58	valuations58	NOUN
acarelar-5815	164	27	.	.	PUNCT
acarelar-5815	165	1	singapore	singapore	PROPN
acarelar-5815	165	2	uses	use	VERB
acarelar-5815	165	3	automated	automate	VERB
acarelar-5815	165	4	valuation	valuation	NOUN
acarelar-5815	165	5	models59	models59	NOUN
acarelar-5815	165	6	.	.	PUNCT
acarelar-5815	166	1	the	the	DET
acarelar-5815	166	2	uk	uk	PROPN
acarelar-5815	166	3	adopts	adopt	VERB
acarelar-5815	166	4	a	a	DET
acarelar-5815	166	5	comprehensive	comprehensive	ADJ
acarelar-5815	166	6	valuation	valuation	NOUN
acarelar-5815	166	7	framework.60	framework.60	PROPN
acarelar-5815	166	8	nigeria	nigeria	PROPN
acarelar-5815	166	9	must	must	AUX
acarelar-5815	166	10	update	update	VERB
acarelar-5815	166	11	its	its	PRON
acarelar-5815	166	12	valuation	valuation	NOUN
acarelar-5815	166	13	methods	method	NOUN
acarelar-5815	166	14	to	to	PART
acarelar-5815	166	15	ensure	ensure	VERB
acarelar-5815	166	16	accurate	accurate	ADJ
acarelar-5815	166	17	tax	tax	NOUN
acarelar-5815	166	18	assessments	assessment	NOUN
acarelar-5815	166	19	.	.	PUNCT
acarelar-5815	167	1	this	this	PRON
acarelar-5815	167	2	would	would	AUX
acarelar-5815	167	3	enhance	enhance	VERB
acarelar-5815	167	4	revenue	revenue	NOUN
acarelar-5815	167	5	collection	collection	NOUN
acarelar-5815	167	6	.	.	PUNCT
acarelar-5815	168	1	having	having	AUX
acarelar-5815	168	2	noted	note	VERB
acarelar-5815	168	3	the	the	DET
acarelar-5815	168	4	above	above	ADJ
acarelar-5815	168	5	point	point	NOUN
acarelar-5815	168	6	,	,	PUNCT
acarelar-5815	168	7	we	we	PRON
acarelar-5815	168	8	shall	shall	AUX
acarelar-5815	168	9	look	look	VERB
acarelar-5815	168	10	briefly	briefly	ADV
acarelar-5815	168	11	into	into	ADP
acarelar-5815	168	12	nigeria	nigeria	PROPN
acarelar-5815	168	13	's	's	PART
acarelar-5815	168	14	tax	tax	NOUN
acarelar-5815	168	15	rates	rate	NOUN
acarelar-5815	168	16	and	and	CCONJ
acarelar-5815	168	17	exemptions	exemption	NOUN
acarelar-5815	168	18	in	in	ADP
acarelar-5815	168	19	comparison	comparison	NOUN
acarelar-5815	168	20	to	to	ADP
acarelar-5815	168	21	south	south	PROPN
acarelar-5815	168	22	africa	africa	PROPN
acarelar-5815	168	23	,	,	PUNCT
acarelar-5815	168	24	singapore	singapore	PROPN
acarelar-5815	168	25	and	and	CCONJ
acarelar-5815	168	26	the	the	DET
acarelar-5815	168	27	united	united	ADJ
acarelar-5815	168	28	kingdom	kingdom	PROPN
acarelar-5815	168	29	.	.	PUNCT
acarelar-5815	169	1	nigeria	nigeria	PROPN
acarelar-5815	169	2	's	's	PART
acarelar-5815	169	3	tax	tax	NOUN
acarelar-5815	169	4	rates	rate	NOUN
acarelar-5815	169	5	range	range	VERB
acarelar-5815	169	6	from	from	ADP
acarelar-5815	169	7	0.1	0.1	NUM
acarelar-5815	169	8	%	%	NOUN
acarelar-5815	169	9	to	to	ADP
acarelar-5815	169	10	1.5	1.5	NUM
acarelar-5815	169	11	%	%	NOUN
acarelar-5815	169	12	of	of	ADP
acarelar-5815	169	13	property	property	NOUN
acarelar-5815	169	14	value61	value61	NOUN
acarelar-5815	169	15	.	.	PUNCT
acarelar-5815	170	1	south	south	PROPN
acarelar-5815	170	2	africa	africa	PROPN
acarelar-5815	170	3	applies	apply	VERB
acarelar-5815	170	4	a	a	DET
acarelar-5815	170	5	progressive	progressive	ADJ
acarelar-5815	170	6	tax	tax	NOUN
acarelar-5815	170	7	rate	rate	NOUN
acarelar-5815	170	8	of	of	ADP
acarelar-5815	170	9	0.5	0.5	NUM
acarelar-5815	170	10	%	%	NOUN
acarelar-5815	170	11	to	to	ADP
acarelar-5815	170	12	2.5%62	2.5%62	NUM
acarelar-5815	170	13	singapore	singapore	NOUN
acarelar-5815	170	14	's	's	PART
acarelar-5815	170	15	effective	effective	ADJ
acarelar-5815	170	16	tax	tax	NOUN
acarelar-5815	170	17	rate	rate	NOUN
acarelar-5815	170	18	is	be	AUX
acarelar-5815	170	19	0.4	0.4	NUM
acarelar-5815	170	20	%	%	NOUN
acarelar-5815	170	21	to	to	ADP
acarelar-5815	170	22	1.2%63	1.2%63	NUM
acarelar-5815	170	23	.	.	PUNCT
acarelar-5815	171	1	the	the	DET
acarelar-5815	171	2	uk	uk	PROPN
acarelar-5815	171	3	's	's	PART
acarelar-5815	171	4	council	council	NOUN
acarelar-5815	171	5	tax	tax	NOUN
acarelar-5815	171	6	rates	rate	NOUN
acarelar-5815	171	7	vary	vary	VERB
acarelar-5815	171	8	by	by	ADP
acarelar-5815	171	9	band64	band64	NOUN
acarelar-5815	171	10	.	.	PUNCT
acarelar-5815	172	1	nigeria	nigeria	PROPN
acarelar-5815	172	2	should	should	AUX
acarelar-5815	172	3	review	review	VERB
acarelar-5815	172	4	its	its	PRON
acarelar-5815	172	5	tax	tax	NOUN
acarelar-5815	172	6	rates	rate	NOUN
acarelar-5815	172	7	and	and	CCONJ
acarelar-5815	172	8	exemptions	exemption	NOUN
acarelar-5815	172	9	to	to	PART
acarelar-5815	172	10	ensure	ensure	VERB
acarelar-5815	172	11	fairness	fairness	NOUN
acarelar-5815	172	12	.	.	PUNCT
acarelar-5815	173	1	furthermore	furthermore	ADV
acarelar-5815	173	2	,	,	PUNCT
acarelar-5815	173	3	when	when	SCONJ
acarelar-5815	173	4	one	one	PRON
acarelar-5815	173	5	compares	compare	VERB
acarelar-5815	173	6	nigeria	nigeria	PROPN
acarelar-5815	173	7	's	's	PART
acarelar-5815	173	8	taxation	taxation	NOUN
acarelar-5815	173	9	of	of	ADP
acarelar-5815	173	10	real	real	ADJ
acarelar-5815	173	11	property	property	NOUN
acarelar-5815	173	12	with	with	ADP
acarelar-5815	173	13	that	that	PRON
acarelar-5815	173	14	of	of	ADP
acarelar-5815	173	15	south	south	PROPN
acarelar-5815	173	16	africa	africa	PROPN
acarelar-5815	173	17	,	,	PUNCT
acarelar-5815	173	18	singapore	singapore	PROPN
acarelar-5815	173	19	and	and	CCONJ
acarelar-5815	173	20	uk	uk	PROPN
acarelar-5815	173	21	in	in	ADP
acarelar-5815	173	22	terms	term	NOUN
acarelar-5815	173	23	of	of	ADP
acarelar-5815	173	24	tax	tax	NOUN
acarelar-5815	173	25	administration	administration	NOUN
acarelar-5815	173	26	and	and	CCONJ
acarelar-5815	173	27	compliance	compliance	NOUN
acarelar-5815	173	28	,	,	PUNCT
acarelar-5815	173	29	one	one	NUM
acarelar-5815	173	30	notices	notice	VERB
acarelar-5815	173	31	sharp	sharp	ADJ
acarelar-5815	173	32	differences	difference	NOUN
acarelar-5815	173	33	.	.	PUNCT
acarelar-5815	174	1	nigeria	nigeria	PROPN
acarelar-5815	174	2	's	's	PART
acarelar-5815	174	3	tax	tax	NOUN
acarelar-5815	174	4	administration	administration	NOUN
acarelar-5815	174	5	is	be	AUX
acarelar-5815	174	6	fragmented	fragment	VERB
acarelar-5815	174	7	,	,	PUNCT
acarelar-5815	174	8	whereas	whereas	SCONJ
acarelar-5815	174	9	south	south	PROPN
acarelar-5815	174	10	africa	africa	PROPN
acarelar-5815	174	11	's	's	PART
acarelar-5815	174	12	south	south	ADJ
acarelar-5815	174	13	african	african	ADJ
acarelar-5815	174	14	revenue	revenue	NOUN
acarelar-5815	174	15	service	service	NOUN
acarelar-5815	174	16	(	(	PUNCT
acarelar-5815	174	17	sars	sars	PROPN
acarelar-5815	174	18	)	)	PUNCT
acarelar-5815	174	19	ensures	ensure	VERB
acarelar-5815	174	20	centralized	centralized	ADJ
acarelar-5815	174	21	management65	management65	PROPN
acarelar-5815	174	22	.	.	PUNCT
acarelar-5815	175	1	singapore	singapore	PROPN
acarelar-5815	175	2	's	's	PART
acarelar-5815	175	3	inland	inland	PROPN
acarelar-5815	175	4	revenue	revenue	NOUN
acarelar-5815	175	5	authority	authority	NOUN
acarelar-5815	175	6	of	of	ADP
acarelar-5815	175	7	singapore	singapore	PROPN
acarelar-5815	175	8	(	(	PUNCT
acarelar-5815	175	9	iras	ira	NOUN
acarelar-5815	175	10	)	)	PUNCT
acarelar-5815	175	11	employs	employ	VERB
acarelar-5815	175	12	advanced	advanced	ADJ
acarelar-5815	175	13	technology	technology	NOUN
acarelar-5815	175	14	for	for	ADP
acarelar-5815	175	15	tax	tax	NOUN
acarelar-5815	175	16	compliance66	compliance66	NOUN
acarelar-5815	175	17	.	.	PUNCT
acarelar-5815	176	1	the	the	DET
acarelar-5815	176	2	uk	uk	PROPN
acarelar-5815	176	3	's	's	PART
acarelar-5815	176	4	hm	hm	INTJ
acarelar-5815	176	5	revenue	revenue	NOUN
acarelar-5815	176	6	&	&	CCONJ
acarelar-5815	176	7	customs	customs	PROPN
acarelar-5815	176	8	(	(	PUNCT
acarelar-5815	176	9	hmrc	hmrc	NOUN
acarelar-5815	176	10	)	)	PUNCT
acarelar-5815	176	11	provides	provide	VERB
acarelar-5815	176	12	comprehensive	comprehensive	ADJ
acarelar-5815	176	13	guidance	guidance	NOUN
acarelar-5815	176	14	which	which	PRON
acarelar-5815	176	15	nigeria	nigeria	PROPN
acarelar-5815	176	16	needs	need	VERB
acarelar-5815	176	17	to	to	PART
acarelar-5815	176	18	emulate	emulate	VERB
acarelar-5815	176	19	in	in	ADP
acarelar-5815	176	20	order	order	NOUN
acarelar-5815	176	21	to	to	PART
acarelar-5815	176	22	strengthen	strengthen	VERB
acarelar-5815	176	23	tax	tax	NOUN
acarelar-5815	176	24	administration	administration	NOUN
acarelar-5815	176	25	.	.	PUNCT
acarelar-5815	177	1	furthermore	furthermore	ADV
acarelar-5815	177	2	,	,	PUNCT
acarelar-5815	177	3	in	in	ADP
acarelar-5815	177	4	terms	term	NOUN
acarelar-5815	177	5	of	of	ADP
acarelar-5815	177	6	revenue	revenue	NOUN
acarelar-5815	177	7	allocation	allocation	NOUN
acarelar-5815	177	8	,	,	PUNCT
acarelar-5815	177	9	nigeria	nigeria	PROPN
acarelar-5815	177	10	's	's	PART
acarelar-5815	177	11	fiscal	fiscal	ADJ
acarelar-5815	177	12	federalism	federalism	NOUN
acarelar-5815	177	13	framework	framework	NOUN
acarelar-5815	177	14	is	be	AUX
acarelar-5815	177	15	unclear	unclear	ADJ
acarelar-5815	177	16	,	,	PUNCT
acarelar-5815	177	17	whereas	whereas	SCONJ
acarelar-5815	177	18	south	south	PROPN
acarelar-5815	177	19	africa	africa	PROPN
acarelar-5815	177	20	's	's	PART
acarelar-5815	177	21	constitution	constitution	NOUN
acarelar-5815	177	22	allocates	allocate	VERB
acarelar-5815	177	23	revenue	revenue	NOUN
acarelar-5815	177	24	among	among	ADP
acarelar-5815	177	25	national	national	ADJ
acarelar-5815	177	26	,	,	PUNCT
acarelar-5815	177	27	provincial	provincial	ADJ
acarelar-5815	177	28	and	and	CCONJ
acarelar-5815	177	29	local	local	ADJ
acarelar-5815	177	30	50	50	NUM
acarelar-5815	177	31	oyegade	oyegade	ADJ
acarelar-5815	177	32	,	,	PUNCT
acarelar-5815	177	33	op.cit	op.cit	PROPN
acarelar-5815	177	34	,	,	PUNCT
acarelar-5815	177	35	p.	p.	NOUN
acarelar-5815	177	36	28	28	NUM
acarelar-5815	177	37	51	51	NUM
acarelar-5815	177	38	agbola	agbola	PROPN
acarelar-5815	177	39	,	,	PUNCT
acarelar-5815	177	40	op.cit	op.cit	PROPN
acarelar-5815	177	41	,	,	PUNCT
acarelar-5815	177	42	p.	p.	NOUN
acarelar-5815	177	43	40	40	NUM
acarelar-5815	177	44	52	52	NUM
acarelar-5815	177	45	ross	ross	PROPN
acarelar-5815	177	46	,	,	PUNCT
acarelar-5815	177	47	op.cit	op.cit	PROPN
acarelar-5815	177	48	,	,	PUNCT
acarelar-5815	177	49	p.	p.	NOUN
acarelar-5815	177	50	25	25	NUM
acarelar-5815	177	51	53	53	NUM
acarelar-5815	177	52	adeoye	adeoye	NOUN
acarelar-5815	177	53	,	,	PUNCT
acarelar-5815	177	54	op.cit	op.cit	PROPN
acarelar-5815	177	55	,	,	PUNCT
acarelar-5815	177	56	p.	p.	NOUN
acarelar-5815	177	57	20	20	NUM
acarelar-5815	177	58	)	)	PUNCT
acarelar-5815	177	59	54	54	NUM
acarelar-5815	177	60	approved	approve	VERB
acarelar-5815	177	61	list	list	NOUN
acarelar-5815	177	62	for	for	ADP
acarelar-5815	177	63	collection	collection	NOUN
acarelar-5815	177	64	)	)	PUNCT
acarelar-5815	177	65	act	act	NOUN
acarelar-5815	177	66	(	(	PUNCT
acarelar-5815	177	67	1998	1998	NUM
acarelar-5815	177	68	)	)	PUNCT
acarelar-5815	177	69	55	55	NUM
acarelar-5815	177	70	see	see	VERB
acarelar-5815	177	71	south	south	PROPN
acarelar-5815	177	72	africa	africa	PROPN
acarelar-5815	177	73	.	.	PUNCT
acarelar-5815	178	1	‘	'	PUNCT
acarelar-5815	178	2	constitution	constitution	NOUN
acarelar-5815	178	3	’	'	PUNCT
acarelar-5815	178	4	.	.	PUNCT
acarelar-5815	179	1	(	(	PUNCT
acarelar-5815	179	2	pretoria	pretoria	NOUN
acarelar-5815	179	3	:	:	PUNCT
acarelar-5815	179	4	south	south	ADJ
acarelar-5815	179	5	african	african	ADJ
acarelar-5815	179	6	government	government	NOUN
acarelar-5815	179	7	,	,	PUNCT
acarelar-5815	179	8	1996	1996	NUM
acarelar-5815	179	9	)	)	PUNCT
acarelar-5815	179	10	,	,	PUNCT
acarelar-5815	179	11	section	section	NOUN
acarelar-5815	179	12	25	25	NUM
acarelar-5815	179	13	56	56	NUM
acarelar-5815	179	14	see	see	NOUN
acarelar-5815	179	15	also	also	ADV
acarelar-5815	179	16	section	section	NOUN
acarelar-5815	179	17	5	5	NUM
acarelar-5815	179	18	,	,	PUNCT
acarelar-5815	179	19	singapore	singapore	PROPN
acarelar-5815	179	20	.	.	PUNCT
acarelar-5815	180	1	land	land	PROPN
acarelar-5815	180	2	titles	title	NOUN
acarelar-5815	180	3	act	act	PROPN
acarelar-5815	180	4	.	.	PUNCT
acarelar-5815	181	1	(	(	PUNCT
acarelar-5815	181	2	singapore	singapore	PROPN
acarelar-5815	181	3	:	:	PUNCT
acarelar-5815	181	4	singapore	singapore	PROPN
acarelar-5815	181	5	government	government	NOUN
acarelar-5815	181	6	,	,	PUNCT
acarelar-5815	181	7	1993	1993	NUM
acarelar-5815	181	8	)	)	PUNCT
acarelar-5815	181	9	.	.	PUNCT
acarelar-5815	182	1	57	57	NUM
acarelar-5815	182	2	see	see	NOUN
acarelar-5815	182	3	section	section	NOUN
acarelar-5815	182	4	1	1	NUM
acarelar-5815	182	5	,	,	PUNCT
acarelar-5815	182	6	uk	uk	PROPN
acarelar-5815	182	7	.	.	PROPN
acarelar-5815	182	8	land	land	PROPN
acarelar-5815	182	9	registration	registration	NOUN
acarelar-5815	182	10	act	act	NOUN
acarelar-5815	182	11	.	.	PUNCT
acarelar-5815	183	1	(	(	PUNCT
acarelar-5815	183	2	london	london	PROPN
acarelar-5815	183	3	,	,	PUNCT
acarelar-5815	183	4	2002	2002	NUM
acarelar-5815	183	5	)	)	PUNCT
acarelar-5815	183	6	.	.	PUNCT
acarelar-5815	184	1	58	58	NUM
acarelar-5815	184	2	south	south	ADJ
acarelar-5815	184	3	african	african	ADJ
acarelar-5815	184	4	revenue	revenue	NOUN
acarelar-5815	184	5	service	service	NOUN
acarelar-5815	184	6	.	.	PUNCT
acarelar-5815	185	1	‘	'	PUNCT
acarelar-5815	185	2	taxation	taxation	NOUN
acarelar-5815	185	3	laws	law	NOUN
acarelar-5815	185	4	and	and	CCONJ
acarelar-5815	185	5	regulations	regulation	NOUN
acarelar-5815	185	6	.	.	PUNCT
acarelar-5815	186	1	(	(	PUNCT
acarelar-5815	186	2	pretoria	pretoria	NOUN
acarelar-5815	186	3	,	,	PUNCT
acarelar-5815	186	4	2019	2019	NUM
acarelar-5815	186	5	)	)	PUNCT
acarelar-5815	186	6	,	,	PUNCT
acarelar-5815	186	7	p.12	p.12	PROPN
acarelar-5815	186	8	59	59	NUM
acarelar-5815	186	9	singapore	singapore	PROPN
acarelar-5815	186	10	department	department	PROPN
acarelar-5815	186	11	of	of	ADP
acarelar-5815	186	12	statistics	statistic	NOUN
acarelar-5815	186	13	.	.	PUNCT
acarelar-5815	187	1	‘	'	PUNCT
acarelar-5815	187	2	property	property	NOUN
acarelar-5815	187	3	market	market	NOUN
acarelar-5815	187	4	brief	brief	NOUN
acarelar-5815	187	5	’	'	PUNCT
acarelar-5815	187	6	.	.	PUNCT
acarelar-5815	188	1	(	(	PUNCT
acarelar-5815	188	2	singapore	singapore	PROPN
acarelar-5815	188	3	,	,	PUNCT
acarelar-5815	188	4	2020	2020	NUM
acarelar-5815	188	5	)	)	PUNCT
acarelar-5815	188	6	,	,	PUNCT
acarelar-5815	188	7	p.20	p.20	PROPN
acarelar-5815	188	8	60	60	NUM
acarelar-5815	188	9	uk	uk	PROPN
acarelar-5815	188	10	valuation	valuation	NOUN
acarelar-5815	188	11	office	office	NOUN
acarelar-5815	188	12	agency	agency	NOUN
acarelar-5815	188	13	.	.	PUNCT
acarelar-5815	189	1	‘	'	PUNCT
acarelar-5815	189	2	property	property	NOUN
acarelar-5815	189	3	valuation	valuation	NOUN
acarelar-5815	189	4	:	:	PUNCT
acarelar-5815	189	5	a	a	DET
acarelar-5815	189	6	guide	guide	NOUN
acarelar-5815	189	7	to	to	ADP
acarelar-5815	189	8	the	the	DET
acarelar-5815	189	9	valuation	valuation	NOUN
acarelar-5815	189	10	process	process	NOUN
acarelar-5815	189	11	’	'	PUNCT
acarelar-5815	189	12	.	.	PUNCT
acarelar-5815	190	1	(	(	PUNCT
acarelar-5815	190	2	london	london	PROPN
acarelar-5815	190	3	:	:	PUNCT
acarelar-5815	190	4	uk	uk	PROPN
acarelar-5815	190	5	government	government	NOUN
acarelar-5815	190	6	printing	printing	NOUN
acarelar-5815	190	7	office	office	NOUN
acarelar-5815	190	8	,	,	PUNCT
acarelar-5815	190	9	2019	2019	NUM
acarelar-5815	190	10	)	)	PUNCT
acarelar-5815	190	11	,	,	PUNCT
acarelar-5815	190	12	p	p	NOUN
acarelar-5815	190	13	15	15	NUM
acarelar-5815	190	14	61	61	NUM
acarelar-5815	190	15	adeoye	adeoye	NOUN
acarelar-5815	190	16	,	,	PUNCT
acarelar-5815	190	17	op	op	PROPN
acarelar-5815	190	18	cit	cit	PROPN
acarelar-5815	190	19	.	.	PROPN
acarelar-5815	190	20	,	,	PUNCT
acarelar-5815	190	21	p.	p.	NOUN
acarelar-5815	190	22	25	25	NUM
acarelar-5815	190	23	62	62	NUM
acarelar-5815	190	24	south	south	ADJ
acarelar-5815	190	25	african	african	ADJ
acarelar-5815	190	26	revenue	revenue	NOUN
acarelar-5815	190	27	service	service	NOUN
acarelar-5815	190	28	,	,	PUNCT
acarelar-5815	190	29	(	(	PUNCT
acarelar-5815	190	30	2019	2019	NUM
acarelar-5815	190	31	)	)	PUNCT
acarelar-5815	190	32	,	,	PUNCT
acarelar-5815	190	33	p.	p.	NOUN
acarelar-5815	190	34	20	20	NUM
acarelar-5815	190	35	.	.	PUNCT
acarelar-5815	191	1	63	63	NUM
acarelar-5815	191	2	singapore	singapore	PROPN
acarelar-5815	191	3	inland	inland	PROPN
acarelar-5815	191	4	revenue	revenue	NOUN
acarelar-5815	191	5	authority	authority	NOUN
acarelar-5815	191	6	,	,	PUNCT
acarelar-5815	191	7	(	(	PUNCT
acarelar-5815	191	8	2020	2020	NUM
acarelar-5815	191	9	)	)	PUNCT
acarelar-5815	191	10	,	,	PUNCT
acarelar-5815	191	11	p.	p.	NOUN
acarelar-5815	191	12	25	25	NUM
acarelar-5815	191	13	64	64	NUM
acarelar-5815	191	14	uk	uk	PROPN
acarelar-5815	191	15	government	government	NOUN
acarelar-5815	191	16	.	.	PUNCT
acarelar-5815	192	1	‘	'	PUNCT
acarelar-5815	192	2	council	council	NOUN
acarelar-5815	192	3	tax	tax	NOUN
acarelar-5815	192	4	guidance	guidance	NOUN
acarelar-5815	192	5	’	'	PUNCT
acarelar-5815	192	6	.	.	PUNCT
acarelar-5815	193	1	(	(	PUNCT
acarelar-5815	193	2	london	london	PROPN
acarelar-5815	193	3	,	,	PUNCT
acarelar-5815	193	4	2020	2020	NUM
acarelar-5815	193	5	)	)	PUNCT
acarelar-5815	193	6	65	65	NUM
acarelar-5815	193	7	south	south	ADJ
acarelar-5815	193	8	african	african	ADJ
acarelar-5815	193	9	revenue	revenue	NOUN
acarelar-5815	193	10	service	service	NOUN
acarelar-5815	193	11	,	,	PUNCT
acarelar-5815	193	12	(	(	PUNCT
acarelar-5815	193	13	2019	2019	NUM
acarelar-5815	193	14	)	)	PUNCT
acarelar-5815	193	15	,	,	PUNCT
acarelar-5815	193	16	p.	p.	NOUN
acarelar-5815	193	17	30	30	NUM
acarelar-5815	193	18	66	66	NUM
acarelar-5815	193	19	singapore	singapore	PROPN
acarelar-5815	193	20	inland	inland	PROPN
acarelar-5815	193	21	revenue	revenue	NOUN
acarelar-5815	193	22	authority	authority	NOUN
acarelar-5815	193	23	.	.	PUNCT
acarelar-5815	194	1	‘	'	PUNCT
acarelar-5815	194	2	tax	tax	NOUN
acarelar-5815	194	3	guide	guide	NOUN
acarelar-5815	194	4	for	for	ADP
acarelar-5815	194	5	property	property	NOUN
acarelar-5815	194	6	owners	owner	NOUN
acarelar-5815	194	7	’	'	PUNCT
acarelar-5815	194	8	(	(	PUNCT
acarelar-5815	194	9	singapore	singapore	PROPN
acarelar-5815	194	10	,	,	PUNCT
acarelar-5815	194	11	2020),p.30	2020),p.30	NUM
acarelar-5815	194	12	.	.	PUNCT
acarelar-5815	195	1	african	african	ADJ
acarelar-5815	195	2	customary	customary	ADJ
acarelar-5815	195	3	and	and	CCONJ
acarelar-5815	195	4	religious	religious	ADJ
acarelar-5815	195	5	law	law	NOUN
acarelar-5815	195	6	review	review	NOUN
acarelar-5815	195	7	(	(	PUNCT
acarelar-5815	195	8	acarelar	acarelar	ADJ
acarelar-5815	195	9	)	)	PUNCT
acarelar-5815	195	10	5	5	NUM
acarelar-5815	195	11	(	(	PUNCT
acarelar-5815	195	12	2024	2024	NUM
acarelar-5815	195	13	)	)	PUNCT
acarelar-5815	195	14	81	81	NUM
acarelar-5815	196	1	|	|	ADV
acarelar-5815	196	2	p	p	X
acarelar-5815	196	3	a	a	DET
acarelar-5815	196	4	g	g	NOUN
acarelar-5815	196	5	e	e	NOUN
acarelar-5815	196	6	governments67	governments67	NOUN
acarelar-5815	196	7	.	.	PUNCT
acarelar-5815	197	1	singapore	singapore	PROPN
acarelar-5815	197	2	's	's	PART
acarelar-5815	197	3	government	government	NOUN
acarelar-5815	197	4	manages	manage	VERB
acarelar-5815	197	5	revenue	revenue	NOUN
acarelar-5815	197	6	centrally68	centrally68	NOUN
acarelar-5815	197	7	.	.	PUNCT
acarelar-5815	198	1	the	the	DET
acarelar-5815	198	2	uk	uk	PROPN
acarelar-5815	198	3	's	's	PART
acarelar-5815	198	4	local	local	ADJ
acarelar-5815	198	5	government	government	NOUN
acarelar-5815	198	6	finance	finance	NOUN
acarelar-5815	198	7	act	act	NOUN
acarelar-5815	198	8	(	(	PUNCT
acarelar-5815	198	9	1988	1988	NUM
acarelar-5815	198	10	)	)	PUNCT
acarelar-5815	198	11	ensures	ensure	VERB
acarelar-5815	198	12	transparent	transparent	ADJ
acarelar-5815	198	13	revenue	revenue	NOUN
acarelar-5815	198	14	allocation69	allocation69	NOUN
acarelar-5815	198	15	.	.	PUNCT
acarelar-5815	199	1	nigeria	nigeria	PROPN
acarelar-5815	199	2	must	must	AUX
acarelar-5815	199	3	clarify	clarify	VERB
acarelar-5815	199	4	revenue	revenue	NOUN
acarelar-5815	199	5	allocation	allocation	NOUN
acarelar-5815	199	6	guidelines	guideline	NOUN
acarelar-5815	199	7	.	.	PUNCT
acarelar-5815	200	1	nigeria	nigeria	PROPN
acarelar-5815	200	2	offers	offer	VERB
acarelar-5815	200	3	limited	limited	ADJ
acarelar-5815	200	4	tax	tax	NOUN
acarelar-5815	200	5	incentives	incentive	NOUN
acarelar-5815	200	6	,	,	PUNCT
acarelar-5815	200	7	whereas	whereas	SCONJ
acarelar-5815	200	8	south	south	PROPN
acarelar-5815	200	9	africa	africa	PROPN
acarelar-5815	200	10	provides	provide	VERB
acarelar-5815	200	11	relief	relief	NOUN
acarelar-5815	200	12	for	for	SCONJ
acarelar-5815	200	13	low	low	ADJ
acarelar-5815	200	14	-	-	PUNCT
acarelar-5815	200	15	income	income	NOUN
acarelar-5815	200	16	households.70	households.70	PROPN
acarelar-5815	200	17	singapore	singapore	PROPN
acarelar-5815	200	18	offers	offer	VERB
acarelar-5815	200	19	tax	tax	NOUN
acarelar-5815	200	20	breaks	break	NOUN
acarelar-5815	200	21	for	for	ADP
acarelar-5815	200	22	urban	urban	ADJ
acarelar-5815	200	23	renewal	renewal	PROPN
acarelar-5815	200	24	projects71	projects71	PROPN
acarelar-5815	200	25	.	.	PUNCT
acarelar-5815	201	1	the	the	DET
acarelar-5815	201	2	uk	uk	PROPN
acarelar-5815	201	3	's	's	PART
acarelar-5815	201	4	tax	tax	NOUN
acarelar-5815	201	5	relief	relief	NOUN
acarelar-5815	201	6	supports	support	VERB
acarelar-5815	201	7	charitable	charitable	ADJ
acarelar-5815	201	8	donations	donation	NOUN
acarelar-5815	201	9	.	.	PUNCT
acarelar-5815	202	1	nigeria	nigeria	PROPN
acarelar-5815	202	2	should	should	AUX
acarelar-5815	202	3	introduce	introduce	VERB
acarelar-5815	202	4	targeted	targeted	ADJ
acarelar-5815	202	5	tax	tax	NOUN
acarelar-5815	202	6	incentives	incentive	NOUN
acarelar-5815	202	7	to	to	PART
acarelar-5815	202	8	encourage	encourage	VERB
acarelar-5815	202	9	healthy	healthy	ADJ
acarelar-5815	202	10	taxation	taxation	NOUN
acarelar-5815	202	11	.	.	PUNCT
acarelar-5815	203	1	finally	finally	ADV
acarelar-5815	203	2	,	,	PUNCT
acarelar-5815	203	3	in	in	ADP
acarelar-5815	203	4	terms	term	NOUN
acarelar-5815	203	5	of	of	ADP
acarelar-5815	203	6	international	international	ADJ
acarelar-5815	203	7	cooperation	cooperation	NOUN
acarelar-5815	203	8	and	and	CCONJ
acarelar-5815	203	9	transparency	transparency	NOUN
acarelar-5815	203	10	,	,	PUNCT
acarelar-5815	203	11	nigeria	nigeria	PROPN
acarelar-5815	203	12	's	's	PART
acarelar-5815	203	13	taxation	taxation	NOUN
acarelar-5815	203	14	of	of	ADP
acarelar-5815	203	15	real	real	ADJ
acarelar-5815	203	16	property	property	NOUN
acarelar-5815	203	17	is	be	AUX
acarelar-5815	203	18	poor	poor	ADJ
acarelar-5815	203	19	.	.	PUNCT
acarelar-5815	204	1	nigeria	nigeria	PROPN
acarelar-5815	204	2	lacks	lack	VERB
acarelar-5815	204	3	international	international	ADJ
acarelar-5815	204	4	cooperation	cooperation	NOUN
acarelar-5815	204	5	on	on	ADP
acarelar-5815	204	6	tax	tax	NOUN
acarelar-5815	204	7	matters	matter	NOUN
acarelar-5815	204	8	,	,	PUNCT
acarelar-5815	204	9	whereas	whereas	SCONJ
acarelar-5815	204	10	south	south	PROPN
acarelar-5815	204	11	africa	africa	PROPN
acarelar-5815	204	12	participates	participate	VERB
acarelar-5815	204	13	in	in	ADP
acarelar-5815	204	14	global	global	ADJ
acarelar-5815	204	15	tax	tax	NOUN
acarelar-5815	204	16	forums72	forums72	NOUN
acarelar-5815	204	17	.	.	PUNCT
acarelar-5815	205	1	singapore	singapore	PROPN
acarelar-5815	205	2	collaborates	collaborate	NOUN
acarelar-5815	205	3	with	with	ADP
acarelar-5815	205	4	oecd	oecd	PROPN
acarelar-5815	205	5	countries.73	countries.73	NOUN
acarelar-5815	205	6	the	the	DET
acarelar-5815	205	7	uk	uk	PROPN
acarelar-5815	205	8	supports	support	VERB
acarelar-5815	205	9	international	international	ADJ
acarelar-5815	205	10	tax	tax	NOUN
acarelar-5815	205	11	transparency	transparency	NOUN
acarelar-5815	205	12	initiatives74	initiatives74	NOUN
acarelar-5815	205	13	.	.	PUNCT
acarelar-5815	206	1	nigeria	nigeria	PROPN
acarelar-5815	206	2	must	must	AUX
acarelar-5815	206	3	engage	engage	VERB
acarelar-5815	206	4	globally	globally	ADV
acarelar-5815	206	5	to	to	PART
acarelar-5815	206	6	enhance	enhance	VERB
acarelar-5815	206	7	efficiency	efficiency	NOUN
acarelar-5815	206	8	in	in	ADP
acarelar-5815	206	9	her	her	PRON
acarelar-5815	206	10	taxation	taxation	NOUN
acarelar-5815	206	11	of	of	ADP
acarelar-5815	206	12	real	real	ADJ
acarelar-5815	206	13	property	property	NOUN
acarelar-5815	206	14	to	to	PART
acarelar-5815	206	15	boost	boost	VERB
acarelar-5815	206	16	revenue	revenue	NOUN
acarelar-5815	206	17	generation	generation	NOUN
acarelar-5815	206	18	and	and	CCONJ
acarelar-5815	206	19	accountability	accountability	NOUN
acarelar-5815	206	20	.	.	PUNCT
acarelar-5815	207	1	from	from	ADP
acarelar-5815	207	2	the	the	DET
acarelar-5815	207	3	foregoing	forego	VERB
acarelar-5815	207	4	comparison	comparison	NOUN
acarelar-5815	207	5	so	so	ADV
acarelar-5815	207	6	far	far	ADV
acarelar-5815	207	7	,	,	PUNCT
acarelar-5815	207	8	it	it	PRON
acarelar-5815	207	9	is	be	AUX
acarelar-5815	207	10	crystal	crystal	NOUN
acarelar-5815	207	11	clear	clear	ADJ
acarelar-5815	207	12	that	that	SCONJ
acarelar-5815	207	13	nigeria	nigeria	PROPN
acarelar-5815	207	14	's	's	PART
acarelar-5815	207	15	real	real	ADJ
acarelar-5815	207	16	property	property	NOUN
acarelar-5815	207	17	taxation	taxation	NOUN
acarelar-5815	207	18	framework	framework	NOUN
acarelar-5815	207	19	requires	require	VERB
acarelar-5815	207	20	comprehensive	comprehensive	ADJ
acarelar-5815	207	21	reforms	reform	NOUN
acarelar-5815	207	22	.	.	PUNCT
acarelar-5815	208	1	adopting	adopt	VERB
acarelar-5815	208	2	international	international	ADJ
acarelar-5815	208	3	best	good	ADJ
acarelar-5815	208	4	practices	practice	NOUN
acarelar-5815	208	5	from	from	ADP
acarelar-5815	208	6	south	south	PROPN
acarelar-5815	208	7	africa	africa	PROPN
acarelar-5815	208	8	,	,	PUNCT
acarelar-5815	208	9	singapore	singapore	PROPN
acarelar-5815	208	10	and	and	CCONJ
acarelar-5815	208	11	the	the	DET
acarelar-5815	208	12	uk	uk	PROPN
acarelar-5815	208	13	can	can	AUX
acarelar-5815	208	14	enhance	enhance	VERB
acarelar-5815	208	15	revenue	revenue	NOUN
acarelar-5815	208	16	collection	collection	NOUN
acarelar-5815	208	17	,	,	PUNCT
acarelar-5815	208	18	promote	promote	VERB
acarelar-5815	208	19	economic	economic	ADJ
acarelar-5815	208	20	growth	growth	NOUN
acarelar-5815	208	21	and	and	CCONJ
acarelar-5815	208	22	ensure	ensure	VERB
acarelar-5815	208	23	fairness	fairness	NOUN
acarelar-5815	208	24	.	.	PUNCT
acarelar-5815	209	1	5	5	X
acarelar-5815	209	2	.	.	X
acarelar-5815	209	3	benefits	benefit	NOUN
acarelar-5815	209	4	of	of	ADP
acarelar-5815	209	5	real	real	ADJ
acarelar-5815	209	6	property	property	NOUN
acarelar-5815	209	7	taxation	taxation	NOUN
acarelar-5815	209	8	in	in	ADP
acarelar-5815	209	9	nigeria	nigeria	PROPN
acarelar-5815	209	10	revenue	revenue	NOUN
acarelar-5815	209	11	generation	generation	NOUN
acarelar-5815	209	12	this	this	PRON
acarelar-5815	209	13	is	be	AUX
acarelar-5815	209	14	one	one	NUM
acarelar-5815	209	15	of	of	ADP
acarelar-5815	209	16	the	the	DET
acarelar-5815	209	17	most	most	ADV
acarelar-5815	209	18	important	important	ADJ
acarelar-5815	209	19	benefits	benefit	NOUN
acarelar-5815	209	20	of	of	ADP
acarelar-5815	209	21	real	real	ADJ
acarelar-5815	209	22	property	property	NOUN
acarelar-5815	209	23	taxation	taxation	NOUN
acarelar-5815	209	24	in	in	ADP
acarelar-5815	209	25	nigeria	nigeria	PROPN
acarelar-5815	209	26	.	.	PUNCT
acarelar-5815	210	1	for	for	ADP
acarelar-5815	210	2	example	example	NOUN
acarelar-5815	210	3	,	,	PUNCT
acarelar-5815	210	4	in	in	ADP
acarelar-5815	210	5	2020	2020	NUM
acarelar-5815	210	6	,	,	PUNCT
acarelar-5815	210	7	real	real	ADJ
acarelar-5815	210	8	property	property	NOUN
acarelar-5815	210	9	taxation	taxation	NOUN
acarelar-5815	210	10	generated	generate	VERB
acarelar-5815	210	11	approximately	approximately	ADV
acarelar-5815	210	12	₦	₦	ADV
acarelar-5815	210	13	137.5	137.5	NUM
acarelar-5815	210	14	billion	billion	NUM
acarelar-5815	210	15	(	(	PUNCT
acarelar-5815	210	16	approximately	approximately	ADV
acarelar-5815	210	17	$	$	SYM
acarelar-5815	210	18	350	350	NUM
acarelar-5815	210	19	million	million	NUM
acarelar-5815	210	20	usd	usd	NOUN
acarelar-5815	210	21	as	as	ADP
acarelar-5815	210	22	of	of	ADP
acarelar-5815	210	23	2022	2022	NUM
acarelar-5815	210	24	dollar	dollar	NOUN
acarelar-5815	210	25	to	to	ADP
acarelar-5815	210	26	naira	naira	NOUN
acarelar-5815	210	27	exchange	exchange	NOUN
acarelar-5815	210	28	rate	rate	NOUN
acarelar-5815	210	29	)	)	PUNCT
acarelar-5815	210	30	in	in	ADP
acarelar-5815	210	31	revenue	revenue	NOUN
acarelar-5815	210	32	for	for	ADP
acarelar-5815	210	33	nigerian	nigerian	ADJ
acarelar-5815	210	34	governments75	governments75	PROPN
acarelar-5815	210	35	.	.	PUNCT
acarelar-5815	211	1	this	this	PRON
acarelar-5815	211	2	represents	represent	VERB
acarelar-5815	211	3	a	a	DET
acarelar-5815	211	4	significant	significant	ADJ
acarelar-5815	211	5	increase	increase	NOUN
acarelar-5815	211	6	from	from	ADP
acarelar-5815	211	7	previous	previous	ADJ
acarelar-5815	211	8	years	year	NOUN
acarelar-5815	211	9	,	,	PUNCT
acarelar-5815	211	10	demonstrating	demonstrate	VERB
acarelar-5815	211	11	the	the	DET
acarelar-5815	211	12	growing	grow	VERB
acarelar-5815	211	13	importance	importance	NOUN
acarelar-5815	211	14	of	of	ADP
acarelar-5815	211	15	real	real	ADJ
acarelar-5815	211	16	property	property	NOUN
acarelar-5815	211	17	taxation	taxation	NOUN
acarelar-5815	211	18	in	in	ADP
acarelar-5815	211	19	nigeria	nigeria	PROPN
acarelar-5815	211	20	's	's	PART
acarelar-5815	211	21	revenue	revenue	NOUN
acarelar-5815	211	22	framework	framework	NOUN
acarelar-5815	211	23	.	.	PUNCT
acarelar-5815	212	1	real	real	ADJ
acarelar-5815	212	2	property	property	NOUN
acarelar-5815	212	3	taxation	taxation	NOUN
acarelar-5815	212	4	provides	provide	VERB
acarelar-5815	212	5	significant	significant	ADJ
acarelar-5815	212	6	revenue	revenue	NOUN
acarelar-5815	212	7	for	for	ADP
acarelar-5815	212	8	government	government	NOUN
acarelar-5815	212	9	budgets	budget	NOUN
acarelar-5815	212	10	,	,	PUNCT
acarelar-5815	212	11	enabling	enable	VERB
acarelar-5815	212	12	them	they	PRON
acarelar-5815	212	13	to	to	PART
acarelar-5815	212	14	fund	fund	VERB
acarelar-5815	212	15	public	public	ADJ
acarelar-5815	212	16	services	service	NOUN
acarelar-5815	212	17	and	and	CCONJ
acarelar-5815	212	18	infrastructure	infrastructure	NOUN
acarelar-5815	212	19	.	.	PUNCT
acarelar-5815	213	1	in	in	ADP
acarelar-5815	213	2	nigeria	nigeria	PROPN
acarelar-5815	213	3	,	,	PUNCT
acarelar-5815	213	4	property	property	NOUN
acarelar-5815	213	5	taxes	taxis	NOUN
acarelar-5815	213	6	contribute	contribute	VERB
acarelar-5815	213	7	substantially	substantially	ADV
acarelar-5815	213	8	to	to	ADP
acarelar-5815	213	9	state	state	NOUN
acarelar-5815	213	10	and	and	CCONJ
acarelar-5815	213	11	local	local	ADJ
acarelar-5815	213	12	government	government	NOUN
acarelar-5815	213	13	revenues76	revenues76	PROPN
acarelar-5815	213	14	.	.	PUNCT
acarelar-5815	214	1	effective	effective	ADJ
acarelar-5815	214	2	taxation	taxation	NOUN
acarelar-5815	214	3	ensures	ensure	VERB
acarelar-5815	214	4	sustainable	sustainable	ADJ
acarelar-5815	214	5	revenue	revenue	NOUN
acarelar-5815	214	6	streams	stream	NOUN
acarelar-5815	214	7	.	.	PUNCT
acarelar-5815	215	1	this	this	DET
acarelar-5815	215	2	revenue	revenue	NOUN
acarelar-5815	215	3	supports	support	VERB
acarelar-5815	215	4	essential	essential	ADJ
acarelar-5815	215	5	public	public	ADJ
acarelar-5815	215	6	services	service	NOUN
acarelar-5815	215	7	.	.	PUNCT
acarelar-5815	216	1	economic	economic	ADJ
acarelar-5815	216	2	growth	growth	NOUN
acarelar-5815	216	3	real	real	ADJ
acarelar-5815	216	4	property	property	NOUN
acarelar-5815	216	5	taxation	taxation	NOUN
acarelar-5815	216	6	promotes	promote	VERB
acarelar-5815	216	7	economic	economic	ADJ
acarelar-5815	216	8	growth	growth	NOUN
acarelar-5815	216	9	by	by	ADP
acarelar-5815	216	10	encouraging	encourage	VERB
acarelar-5815	216	11	investment	investment	NOUN
acarelar-5815	216	12	,	,	PUNCT
acarelar-5815	216	13	development	development	NOUN
acarelar-5815	216	14	and	and	CCONJ
acarelar-5815	216	15	job	job	NOUN
acarelar-5815	216	16	creation	creation	NOUN
acarelar-5815	216	17	.	.	PUNCT
acarelar-5815	217	1	tax	tax	NOUN
acarelar-5815	217	2	incentives	incentive	NOUN
acarelar-5815	217	3	attract	attract	VERB
acarelar-5815	217	4	foreign	foreign	ADJ
acarelar-5815	217	5	investors	investor	NOUN
acarelar-5815	217	6	,	,	PUNCT
acarelar-5815	217	7	stimulating	stimulate	VERB
acarelar-5815	217	8	economic	economic	ADJ
acarelar-5815	217	9	expansion77	expansion77	NOUN
acarelar-5815	217	10	.	.	PUNCT
acarelar-5815	218	1	a	a	DET
acarelar-5815	218	2	well	well	ADV
acarelar-5815	218	3	-	-	PUNCT
acarelar-5815	218	4	structured	structure	VERB
acarelar-5815	218	5	tax	tax	NOUN
acarelar-5815	218	6	system	system	NOUN
acarelar-5815	218	7	fosters	foster	VERB
acarelar-5815	218	8	business	business	NOUN
acarelar-5815	218	9	growth	growth	NOUN
acarelar-5815	218	10	.	.	PUNCT
acarelar-5815	219	1	infrastructure	infrastructure	NOUN
acarelar-5815	219	2	development	development	PROPN
acarelar-5815	219	3	tax	tax	NOUN
acarelar-5815	219	4	revenue	revenue	NOUN
acarelar-5815	219	5	from	from	ADP
acarelar-5815	219	6	real	real	ADJ
acarelar-5815	219	7	property	property	NOUN
acarelar-5815	219	8	funds	fund	NOUN
acarelar-5815	219	9	infrastructure	infrastructure	NOUN
acarelar-5815	219	10	projects	project	NOUN
acarelar-5815	219	11	,	,	PUNCT
acarelar-5815	219	12	enhancing	enhance	VERB
acarelar-5815	219	13	nigeria	nigeria	PROPN
acarelar-5815	219	14	's	's	PART
acarelar-5815	219	15	urban	urban	ADJ
acarelar-5815	219	16	and	and	CCONJ
acarelar-5815	219	17	rural	rural	ADJ
acarelar-5815	219	18	development	development	NOUN
acarelar-5815	219	19	.	.	PUNCT
acarelar-5815	220	1	this	this	PRON
acarelar-5815	220	2	includes	include	VERB
acarelar-5815	220	3	roads	road	NOUN
acarelar-5815	220	4	,	,	PUNCT
acarelar-5815	220	5	schools	school	NOUN
acarelar-5815	220	6	and	and	CCONJ
acarelar-5815	220	7	healthcare	healthcare	PROPN
acarelar-5815	220	8	facilities	facility	NOUN
acarelar-5815	220	9	.	.	PUNCT
acarelar-5815	221	1	property	property	NOUN
acarelar-5815	221	2	market	market	NOUN
acarelar-5815	221	3	regulation	regulation	NOUN
acarelar-5815	221	4	real	real	ADJ
acarelar-5815	221	5	property	property	NOUN
acarelar-5815	221	6	taxation	taxation	NOUN
acarelar-5815	221	7	regulates	regulate	VERB
acarelar-5815	221	8	the	the	DET
acarelar-5815	221	9	property	property	NOUN
acarelar-5815	221	10	market	market	NOUN
acarelar-5815	221	11	,	,	PUNCT
acarelar-5815	221	12	preventing	prevent	VERB
acarelar-5815	221	13	speculation	speculation	NOUN
acarelar-5815	221	14	and	and	CCONJ
acarelar-5815	221	15	promoting	promote	VERB
acarelar-5815	221	16	affordability	affordability	NOUN
acarelar-5815	221	17	.	.	PUNCT
acarelar-5815	222	1	in	in	ADP
acarelar-5815	222	2	african	african	PROPN
acarelar-5815	222	3	petroleum	petroleum	PROPN
acarelar-5815	222	4	ltd	ltd	PROPN
acarelar-5815	222	5	v.	v.	ADP
acarelar-5815	222	6	lagos	lagos	PROPN
acarelar-5815	222	7	state	state	NOUN
acarelar-5815	222	8	government78	government78	NOUN
acarelar-5815	222	9	,	,	PUNCT
acarelar-5815	222	10	the	the	DET
acarelar-5815	222	11	court	court	NOUN
acarelar-5815	222	12	emphasized	emphasize	VERB
acarelar-5815	222	13	taxation	taxation	NOUN
acarelar-5815	222	14	's	's	PART
acarelar-5815	222	15	role	role	NOUN
acarelar-5815	222	16	in	in	ADP
acarelar-5815	222	17	regulating	regulate	VERB
acarelar-5815	222	18	property	property	NOUN
acarelar-5815	222	19	ownership	ownership	NOUN
acarelar-5815	222	20	.	.	PUNCT
acarelar-5815	223	1	increased	increase	VERB
acarelar-5815	223	2	government	government	NOUN
acarelar-5815	223	3	transparency	transparency	NOUN
acarelar-5815	223	4	real	real	ADJ
acarelar-5815	223	5	property	property	NOUN
acarelar-5815	223	6	taxation	taxation	NOUN
acarelar-5815	223	7	enhances	enhance	VERB
acarelar-5815	223	8	government	government	NOUN
acarelar-5815	223	9	transparency	transparency	NOUN
acarelar-5815	223	10	and	and	CCONJ
acarelar-5815	223	11	accountability	accountability	NOUN
acarelar-5815	223	12	.	.	PUNCT
acarelar-5815	224	1	tax	tax	NOUN
acarelar-5815	224	2	records	record	NOUN
acarelar-5815	224	3	provide	provide	VERB
acarelar-5815	224	4	valuable	valuable	ADJ
acarelar-5815	224	5	information	information	NOUN
acarelar-5815	224	6	for	for	ADP
acarelar-5815	224	7	policy	policy	NOUN
acarelar-5815	224	8	-	-	PUNCT
acarelar-5815	224	9	making	making	NOUN
acarelar-5815	224	10	and	and	CCONJ
acarelar-5815	224	11	public	public	ADJ
acarelar-5815	224	12	scrutiny	scrutiny	NOUN
acarelar-5815	224	13	.	.	PUNCT
acarelar-5815	225	1	improved	improve	VERB
acarelar-5815	225	2	land	land	NOUN
acarelar-5815	225	3	use	use	NOUN
acarelar-5815	225	4	planning	plan	VERB
acarelar-5815	225	5	real	real	ADJ
acarelar-5815	225	6	property	property	NOUN
acarelar-5815	225	7	taxation	taxation	NOUN
acarelar-5815	225	8	improves	improve	VERB
acarelar-5815	225	9	improved	improve	VERB
acarelar-5815	225	10	land	land	NOUN
acarelar-5815	225	11	use	use	NOUN
acarelar-5815	225	12	planning	planning	NOUN
acarelar-5815	225	13	by	by	ADP
acarelar-5815	225	14	encouraging	encourage	VERB
acarelar-5815	225	15	optimal	optimal	ADJ
acarelar-5815	225	16	utilization	utilization	NOUN
acarelar-5815	225	17	of	of	ADP
acarelar-5815	225	18	land	land	NOUN
acarelar-5815	225	19	resources	resource	NOUN
acarelar-5815	225	20	,	,	PUNCT
acarelar-5815	225	21	balancing	balance	VERB
acarelar-5815	225	22	urban	urban	ADJ
acarelar-5815	225	23	development	development	NOUN
acarelar-5815	225	24	with	with	ADP
acarelar-5815	225	25	environmental	environmental	ADJ
acarelar-5815	225	26	conservation	conservation	NOUN
acarelar-5815	225	27	.	.	PUNCT
acarelar-5815	226	1	real	real	ADJ
acarelar-5815	226	2	property	property	NOUN
acarelar-5815	226	3	taxation	taxation	NOUN
acarelar-5815	226	4	incentivizes	incentivize	VERB
acarelar-5815	226	5	efficient	efficient	ADJ
acarelar-5815	226	6	land	land	NOUN
acarelar-5815	226	7	use	use	NOUN
acarelar-5815	226	8	by	by	ADP
acarelar-5815	226	9	penalizing	penalize	VERB
acarelar-5815	226	10	underutilization	underutilization	NOUN
acarelar-5815	226	11	and	and	CCONJ
acarelar-5815	226	12	rewarding	rewarding	ADJ
acarelar-5815	226	13	sustainable	sustainable	ADJ
acarelar-5815	226	14	development	development	NOUN
acarelar-5815	226	15	.	.	PUNCT
acarelar-5815	227	1	effective	effective	ADJ
acarelar-5815	227	2	land	land	NOUN
acarelar-5815	227	3	use	use	NOUN
acarelar-5815	227	4	planning	planning	NOUN
acarelar-5815	227	5	promotes	promote	VERB
acarelar-5815	227	6	economic	economic	ADJ
acarelar-5815	227	7	growth	growth	NOUN
acarelar-5815	227	8	,	,	PUNCT
acarelar-5815	227	9	social	social	ADJ
acarelar-5815	227	10	welfare	welfare	NOUN
acarelar-5815	227	11	and	and	CCONJ
acarelar-5815	227	12	environmental	environmental	ADJ
acarelar-5815	227	13	sustainability	sustainability	NOUN
acarelar-5815	227	14	.	.	PUNCT
acarelar-5815	228	1	67	67	NUM
acarelar-5815	228	2	south	south	PROPN
acarelar-5815	228	3	africa	africa	PROPN
acarelar-5815	228	4	.	.	PUNCT
acarelar-5815	229	1	constitution	constitution	PROPN
acarelar-5815	229	2	.	.	PUNCT
acarelar-5815	230	1	(	(	PUNCT
acarelar-5815	230	2	pretoria	pretoria	NOUN
acarelar-5815	230	3	:	:	PUNCT
acarelar-5815	230	4	south	south	ADJ
acarelar-5815	230	5	african	african	ADJ
acarelar-5815	230	6	government	government	NOUN
acarelar-5815	230	7	,	,	PUNCT
acarelar-5815	230	8	1996	1996	NUM
acarelar-5815	230	9	)	)	PUNCT
acarelar-5815	230	10	schedule	schedule	VERB
acarelar-5815	230	11	4	4	NUM
acarelar-5815	230	12	68	68	NUM
acarelar-5815	230	13	singapore	singapore	PROPN
acarelar-5815	230	14	department	department	PROPN
acarelar-5815	230	15	of	of	ADP
acarelar-5815	230	16	statistics	statistic	NOUN
acarelar-5815	230	17	,	,	PUNCT
acarelar-5815	230	18	(	(	PUNCT
acarelar-5815	230	19	2020	2020	NUM
acarelar-5815	230	20	)	)	PUNCT
acarelar-5815	230	21	,	,	PUNCT
acarelar-5815	230	22	p.	p.	NOUN
acarelar-5815	230	23	25	25	NUM
acarelar-5815	230	24	69	69	NUM
acarelar-5815	230	25	uk	uk	PROPN
acarelar-5815	230	26	.	.	PUNCT
acarelar-5815	231	1	‘	'	PUNCT
acarelar-5815	231	2	local	local	ADJ
acarelar-5815	231	3	government	government	NOUN
acarelar-5815	231	4	finance	finance	NOUN
acarelar-5815	231	5	act	act	NOUN
acarelar-5815	231	6	’	'	PUNCT
acarelar-5815	231	7	.	.	PUNCT
acarelar-5815	232	1	(	(	PUNCT
acarelar-5815	232	2	london	london	PROPN
acarelar-5815	232	3	:	:	PUNCT
acarelar-5815	232	4	uk	uk	PROPN
acarelar-5815	232	5	government	government	NOUN
acarelar-5815	232	6	,	,	PUNCT
acarelar-5815	232	7	1988	1988	NUM
acarelar-5815	232	8	)	)	PUNCT
acarelar-5815	232	9	70	70	NUM
acarelar-5815	232	10	south	south	ADJ
acarelar-5815	232	11	african	african	ADJ
acarelar-5815	232	12	revenue	revenue	NOUN
acarelar-5815	232	13	service	service	NOUN
acarelar-5815	232	14	,	,	PUNCT
acarelar-5815	232	15	(	(	PUNCT
acarelar-5815	232	16	2019	2019	NUM
acarelar-5815	232	17	)	)	PUNCT
acarelar-5815	232	18	,	,	PUNCT
acarelar-5815	232	19	p.	p.	NOUN
acarelar-5815	232	20	25	25	NUM
acarelar-5815	232	21	.	.	PUNCT
acarelar-5815	233	1	71	71	NUM
acarelar-5815	233	2	singapore	singapore	PROPN
acarelar-5815	233	3	inland	inland	PROPN
acarelar-5815	233	4	revenue	revenue	NOUN
acarelar-5815	233	5	authority	authority	NOUN
acarelar-5815	233	6	,	,	PUNCT
acarelar-5815	233	7	(	(	PUNCT
acarelar-5815	233	8	2020	2020	NUM
acarelar-5815	233	9	)	)	PUNCT
acarelar-5815	233	10	,	,	PUNCT
acarelar-5815	233	11	p.	p.	NOUN
acarelar-5815	233	12	28	28	NUM
acarelar-5815	233	13	72	72	NUM
acarelar-5815	233	14	south	south	ADJ
acarelar-5815	233	15	african	african	ADJ
acarelar-5815	233	16	revenue	revenue	NOUN
acarelar-5815	233	17	service	service	NOUN
acarelar-5815	233	18	,	,	PUNCT
acarelar-5815	233	19	(	(	PUNCT
acarelar-5815	233	20	2019	2019	NUM
acarelar-5815	233	21	)	)	PUNCT
acarelar-5815	233	22	,	,	PUNCT
acarelar-5815	233	23	p.	p.	NOUN
acarelar-5815	233	24	35	35	NUM
acarelar-5815	233	25	73	73	NUM
acarelar-5815	233	26	singapore	singapore	PROPN
acarelar-5815	233	27	inland	inland	PROPN
acarelar-5815	233	28	revenue	revenue	NOUN
acarelar-5815	233	29	authority	authority	NOUN
acarelar-5815	233	30	,	,	PUNCT
acarelar-5815	233	31	(	(	PUNCT
acarelar-5815	233	32	2020	2020	NUM
acarelar-5815	233	33	)	)	PUNCT
acarelar-5815	233	34	,	,	PUNCT
acarelar-5815	233	35	p.	p.	NOUN
acarelar-5815	233	36	32	32	NUM
acarelar-5815	233	37	74	74	NUM
acarelar-5815	233	38	(	(	PUNCT
acarelar-5815	233	39	uk	uk	PROPN
acarelar-5815	233	40	government	government	NOUN
acarelar-5815	233	41	,	,	PUNCT
acarelar-5815	233	42	2020	2020	NUM
acarelar-5815	233	43	)	)	PUNCT
acarelar-5815	233	44	75	75	NUM
acarelar-5815	233	45	b	b	NOUN
acarelar-5815	233	46	adeoye	adeoye	VERB
acarelar-5815	233	47	,	,	PUNCT
acarelar-5815	233	48	‘	'	PUNCT
acarelar-5815	233	49	real	real	ADJ
acarelar-5815	233	50	property	property	NOUN
acarelar-5815	233	51	taxation	taxation	NOUN
acarelar-5815	233	52	in	in	ADP
acarelar-5815	233	53	nigeria	nigeria	PROPN
acarelar-5815	233	54	:	:	PUNCT
acarelar-5815	233	55	challenges	challenge	NOUN
acarelar-5815	233	56	and	and	CCONJ
acarelar-5815	233	57	prospects	prospect	NOUN
acarelar-5815	233	58	’	'	PUNCT
acarelar-5815	233	59	.	.	PUNCT
acarelar-5815	234	1	journal	journal	PROPN
acarelar-5815	234	2	of	of	ADP
acarelar-5815	234	3	taxation	taxation	NOUN
acarelar-5815	234	4	and	and	CCONJ
acarelar-5815	234	5	economic	economic	ADJ
acarelar-5815	234	6	development	development	NOUN
acarelar-5815	234	7	,	,	PUNCT
acarelar-5815	234	8	11(1	11(1	NUM
acarelar-5815	234	9	)	)	PUNCT
acarelar-5815	234	10	,	,	PUNCT
acarelar-5815	234	11	25	25	NUM
acarelar-5815	234	12	-	-	SYM
acarelar-5815	234	13	40	40	NUM
acarelar-5815	234	14	.	.	PUNCT
acarelar-5815	235	1	(	(	PUNCT
acarelar-5815	235	2	lagos	lagos	PROPN
acarelar-5815	235	3	,	,	PUNCT
acarelar-5815	235	4	nigeria	nigeria	PRON
acarelar-5815	235	5	:	:	PUNCT
acarelar-5815	235	6	university	university	NOUN
acarelar-5815	235	7	of	of	ADP
acarelar-5815	235	8	lagos	lagos	PROPN
acarelar-5815	235	9	press	press	NOUN
acarelar-5815	235	10	,	,	PUNCT
acarelar-5815	235	11	2022	2022	NUM
acarelar-5815	235	12	)	)	PUNCT
acarelar-5815	235	13	p.32	p.32	VERB
acarelar-5815	235	14	76	76	NUM
acarelar-5815	235	15	adeoye	adeoye	NOUN
acarelar-5815	235	16	op.cit	op.cit	PROPN
acarelar-5815	235	17	,	,	PUNCT
acarelar-5815	235	18	p.	p.	NOUN
acarelar-5815	235	19	20	20	NUM
acarelar-5815	236	1	77	77	NUM
acarelar-5815	236	2	agbola	agbola	PROPN
acarelar-5815	236	3	,	,	PUNCT
acarelar-5815	236	4	op.cit	op.cit	PROPN
acarelar-5815	236	5	.	.	PROPN
acarelar-5815	236	6	,	,	PUNCT
acarelar-5815	236	7	p.	p.	NOUN
acarelar-5815	236	8	45	45	NUM
acarelar-5815	236	9	78	78	NUM
acarelar-5815	236	10	african	african	ADJ
acarelar-5815	236	11	petroleum	petroleum	PROPN
acarelar-5815	236	12	ltd	ltd	PROPN
acarelar-5815	236	13	v.	v.	ADP
acarelar-5815	236	14	lagos	lagos	PROPN
acarelar-5815	236	15	state	state	NOUN
acarelar-5815	236	16	government	government	NOUN
acarelar-5815	236	17	(	(	PUNCT
acarelar-5815	236	18	2018	2018	NUM
acarelar-5815	236	19	)	)	PUNCT
acarelar-5815	236	20	ca	ca	NOUN
acarelar-5815	236	21	/	/	SYM
acarelar-5815	236	22	l/969/2016	l/969/2016	NOUN
acarelar-5815	236	23	,	,	PUNCT
acarelar-5815	236	24	[	[	X
acarelar-5815	236	25	2018	2018	NUM
acarelar-5815	236	26	]	]	SYM
acarelar-5815	236	27	4	4	NUM
acarelar-5815	236	28	nwlr	nwlr	NOUN
acarelar-5815	236	29	(	(	PUNCT
acarelar-5815	236	30	pt	pt	PROPN
acarelar-5815	236	31	.	.	NOUN
acarelar-5815	236	32	1609	1609	NUM
acarelar-5815	236	33	)	)	PUNCT
acarelar-5815	236	34	247	247	NUM
acarelar-5815	236	35	,	,	PUNCT
acarelar-5815	236	36	247	247	NUM
acarelar-5815	236	37	-	-	SYM
acarelar-5815	236	38	262	262	NUM
acarelar-5815	236	39	.	.	PUNCT
acarelar-5815	237	1	umenweke	umenweke	ADJ
acarelar-5815	237	2	:	:	PUNCT
acarelar-5815	237	3	assessing	assess	VERB
acarelar-5815	237	4	the	the	DET
acarelar-5815	237	5	efficacy	efficacy	NOUN
acarelar-5815	237	6	of	of	ADP
acarelar-5815	237	7	real	real	ADJ
acarelar-5815	237	8	property	property	NOUN
acarelar-5815	237	9	taxation	taxation	NOUN
acarelar-5815	237	10	in	in	ADP
acarelar-5815	237	11	nigeria	nigeria	PROPN
acarelar-5815	237	12	82	82	NUM
acarelar-5815	238	1	|	|	ADV
acarelar-5815	238	2	p	p	ADP
acarelar-5815	238	3	a	a	DET
acarelar-5815	238	4	g	g	NOUN
acarelar-5815	238	5	e	e	NOUN
acarelar-5815	238	6	reduced	reduce	VERB
acarelar-5815	238	7	poverty	poverty	NOUN
acarelar-5815	238	8	real	real	ADJ
acarelar-5815	238	9	property	property	NOUN
acarelar-5815	238	10	taxation	taxation	NOUN
acarelar-5815	238	11	can	can	AUX
acarelar-5815	238	12	reduce	reduce	VERB
acarelar-5815	238	13	poverty	poverty	NOUN
acarelar-5815	238	14	through	through	ADP
acarelar-5815	238	15	targeted	target	VERB
acarelar-5815	238	16	tax	tax	NOUN
acarelar-5815	238	17	relief	relief	NOUN
acarelar-5815	238	18	and	and	CCONJ
acarelar-5815	238	19	social	social	ADJ
acarelar-5815	238	20	welfare	welfare	NOUN
acarelar-5815	238	21	programs	program	NOUN
acarelar-5815	238	22	.	.	PUNCT
acarelar-5815	239	1	tax	tax	NOUN
acarelar-5815	239	2	exemptions	exemption	NOUN
acarelar-5815	239	3	or	or	CCONJ
acarelar-5815	239	4	reductions	reduction	NOUN
acarelar-5815	239	5	for	for	ADP
acarelar-5815	239	6	low	low	ADJ
acarelar-5815	239	7	-	-	PUNCT
acarelar-5815	239	8	income	income	NOUN
acarelar-5815	239	9	households	household	NOUN
acarelar-5815	239	10	can	can	AUX
acarelar-5815	239	11	increase	increase	VERB
acarelar-5815	239	12	their	their	PRON
acarelar-5815	239	13	disposable	disposable	ADJ
acarelar-5815	239	14	income	income	NOUN
acarelar-5815	239	15	,	,	PUNCT
acarelar-5815	239	16	enabling	enable	VERB
acarelar-5815	239	17	them	they	PRON
acarelar-5815	239	18	to	to	PART
acarelar-5815	239	19	afford	afford	VERB
acarelar-5815	239	20	basic	basic	ADJ
acarelar-5815	239	21	necessities	necessity	NOUN
acarelar-5815	239	22	.	.	PUNCT
acarelar-5815	240	1	additionally	additionally	ADV
acarelar-5815	240	2	,	,	PUNCT
acarelar-5815	240	3	tax	tax	NOUN
acarelar-5815	240	4	revenue	revenue	NOUN
acarelar-5815	240	5	can	can	AUX
acarelar-5815	240	6	fund	fund	VERB
acarelar-5815	240	7	social	social	ADJ
acarelar-5815	240	8	welfare	welfare	NOUN
acarelar-5815	240	9	initiatives	initiative	NOUN
acarelar-5815	240	10	,	,	PUNCT
acarelar-5815	240	11	such	such	ADJ
acarelar-5815	240	12	as	as	ADP
acarelar-5815	240	13	affordable	affordable	ADJ
acarelar-5815	240	14	housing	housing	NOUN
acarelar-5815	240	15	,	,	PUNCT
acarelar-5815	240	16	healthcare	healthcare	NOUN
acarelar-5815	240	17	and	and	CCONJ
acarelar-5815	240	18	education	education	NOUN
acarelar-5815	240	19	,	,	PUNCT
acarelar-5815	240	20	further	far	ADV
acarelar-5815	240	21	alleviating	alleviate	VERB
acarelar-5815	240	22	poverty	poverty	NOUN
acarelar-5815	240	23	.	.	PUNCT
acarelar-5815	241	1	environmental	environmental	ADJ
acarelar-5815	241	2	conservation	conservation	NOUN
acarelar-5815	241	3	taxation	taxation	NOUN
acarelar-5815	241	4	policies	policy	NOUN
acarelar-5815	241	5	encourage	encourage	VERB
acarelar-5815	241	6	sustainable	sustainable	ADJ
acarelar-5815	241	7	development	development	NOUN
acarelar-5815	241	8	and	and	CCONJ
acarelar-5815	241	9	environmental	environmental	ADJ
acarelar-5815	241	10	conservation	conservation	NOUN
acarelar-5815	241	11	.	.	PUNCT
acarelar-5815	242	1	eco	eco	NOUN
acarelar-5815	242	2	-	-	PUNCT
acarelar-5815	242	3	friendly	friendly	ADJ
acarelar-5815	242	4	construction	construction	NOUN
acarelar-5815	242	5	and	and	CCONJ
acarelar-5815	242	6	renewable	renewable	ADJ
acarelar-5815	242	7	energy	energy	NOUN
acarelar-5815	242	8	initiatives	initiative	NOUN
acarelar-5815	242	9	benefit	benefit	VERB
acarelar-5815	242	10	from	from	ADP
acarelar-5815	242	11	tax	tax	NOUN
acarelar-5815	242	12	incentives	incentive	NOUN
acarelar-5815	242	13	.	.	PUNCT
acarelar-5815	243	1	increased	increase	VERB
acarelar-5815	243	2	property	property	NOUN
acarelar-5815	243	3	values	value	NOUN
acarelar-5815	243	4	real	real	ADJ
acarelar-5815	243	5	property	property	NOUN
acarelar-5815	243	6	taxation	taxation	NOUN
acarelar-5815	243	7	can	can	AUX
acarelar-5815	243	8	increase	increase	VERB
acarelar-5815	243	9	property	property	NOUN
acarelar-5815	243	10	values	value	NOUN
acarelar-5815	243	11	through	through	ADP
acarelar-5815	243	12	infrastructure	infrastructure	NOUN
acarelar-5815	243	13	development	development	NOUN
acarelar-5815	243	14	and	and	CCONJ
acarelar-5815	243	15	public	public	ADJ
acarelar-5815	243	16	services	service	NOUN
acarelar-5815	243	17	.	.	PUNCT
acarelar-5815	244	1	strategic	strategic	ADJ
acarelar-5815	244	2	taxation	taxation	NOUN
acarelar-5815	244	3	policies	policy	NOUN
acarelar-5815	244	4	encourage	encourage	VERB
acarelar-5815	244	5	investments	investment	NOUN
acarelar-5815	244	6	in	in	ADP
acarelar-5815	244	7	roads	road	NOUN
acarelar-5815	244	8	,	,	PUNCT
acarelar-5815	244	9	schools	school	NOUN
acarelar-5815	244	10	,	,	PUNCT
acarelar-5815	244	11	healthcare	healthcare	NOUN
acarelar-5815	244	12	facilities	facility	NOUN
acarelar-5815	244	13	and	and	CCONJ
acarelar-5815	244	14	other	other	ADJ
acarelar-5815	244	15	essential	essential	ADJ
acarelar-5815	244	16	amenities	amenity	NOUN
acarelar-5815	244	17	,	,	PUNCT
acarelar-5815	244	18	enhancing	enhance	VERB
acarelar-5815	244	19	property	property	NOUN
acarelar-5815	244	20	values	value	NOUN
acarelar-5815	244	21	.	.	PUNCT
acarelar-5815	245	1	additionally	additionally	ADV
acarelar-5815	245	2	,	,	PUNCT
acarelar-5815	245	3	tax	tax	NOUN
acarelar-5815	245	4	-	-	PUNCT
acarelar-5815	245	5	funded	fund	VERB
acarelar-5815	245	6	public	public	ADJ
acarelar-5815	245	7	services	service	NOUN
acarelar-5815	245	8	like	like	ADP
acarelar-5815	245	9	security	security	NOUN
acarelar-5815	245	10	,	,	PUNCT
acarelar-5815	245	11	waste	waste	NOUN
acarelar-5815	245	12	management	management	NOUN
acarelar-5815	245	13	and	and	CCONJ
acarelar-5815	245	14	transportation	transportation	NOUN
acarelar-5815	245	15	improve	improve	VERB
acarelar-5815	245	16	the	the	DET
acarelar-5815	245	17	quality	quality	NOUN
acarelar-5815	245	18	of	of	ADP
acarelar-5815	245	19	life	life	NOUN
acarelar-5815	245	20	,	,	PUNCT
acarelar-5815	245	21	making	make	VERB
acarelar-5815	245	22	areas	area	NOUN
acarelar-5815	245	23	more	more	ADV
acarelar-5815	245	24	attractive	attractive	ADJ
acarelar-5815	245	25	to	to	ADP
acarelar-5815	245	26	investors	investor	NOUN
acarelar-5815	245	27	and	and	CCONJ
acarelar-5815	245	28	residents	resident	NOUN
acarelar-5815	245	29	.	.	PUNCT
acarelar-5815	246	1	this	this	PRON
acarelar-5815	246	2	,	,	PUNCT
acarelar-5815	246	3	in	in	ADP
acarelar-5815	246	4	turn	turn	NOUN
acarelar-5815	246	5	,	,	PUNCT
acarelar-5815	246	6	boosts	boost	VERB
acarelar-5815	246	7	property	property	NOUN
acarelar-5815	246	8	values	value	NOUN
acarelar-5815	246	9	and	and	CCONJ
acarelar-5815	246	10	stimulates	stimulate	VERB
acarelar-5815	246	11	local	local	ADJ
acarelar-5815	246	12	economic	economic	ADJ
acarelar-5815	246	13	growth	growth	NOUN
acarelar-5815	246	14	.	.	PUNCT
acarelar-5815	247	1	foreign	foreign	ADJ
acarelar-5815	247	2	investment	investment	NOUN
acarelar-5815	247	3	attraction	attraction	NOUN
acarelar-5815	247	4	nigeria	nigeria	PROPN
acarelar-5815	247	5	's	's	PART
acarelar-5815	247	6	real	real	ADJ
acarelar-5815	247	7	property	property	NOUN
acarelar-5815	247	8	tax	tax	NOUN
acarelar-5815	247	9	environment	environment	NOUN
acarelar-5815	247	10	attracts	attract	VERB
acarelar-5815	247	11	foreign	foreign	ADJ
acarelar-5815	247	12	investors	investor	NOUN
acarelar-5815	247	13	,	,	PUNCT
acarelar-5815	247	14	boosting	boost	VERB
acarelar-5815	247	15	economic	economic	ADJ
acarelar-5815	247	16	growth	growth	NOUN
acarelar-5815	247	17	.	.	PUNCT
acarelar-5815	248	1	a	a	DET
acarelar-5815	248	2	transparent	transparent	ADJ
acarelar-5815	248	3	and	and	CCONJ
acarelar-5815	248	4	predictable	predictable	ADJ
acarelar-5815	248	5	tax	tax	NOUN
acarelar-5815	248	6	system	system	NOUN
acarelar-5815	248	7	ensures	ensure	VERB
acarelar-5815	248	8	stability	stability	NOUN
acarelar-5815	248	9	,	,	PUNCT
acarelar-5815	248	10	encouraging	encourage	VERB
acarelar-5815	248	11	foreign	foreign	ADJ
acarelar-5815	248	12	investment	investment	NOUN
acarelar-5815	248	13	in	in	ADP
acarelar-5815	248	14	real	real	ADJ
acarelar-5815	248	15	estate	estate	NOUN
acarelar-5815	248	16	development	development	NOUN
acarelar-5815	248	17	,	,	PUNCT
acarelar-5815	248	18	infrastructure	infrastructure	NOUN
acarelar-5815	248	19	and	and	CCONJ
acarelar-5815	248	20	related	related	ADJ
acarelar-5815	248	21	sectors	sector	NOUN
acarelar-5815	248	22	.	.	PUNCT
acarelar-5815	249	1	tax	tax	NOUN
acarelar-5815	249	2	incentives	incentive	NOUN
acarelar-5815	249	3	,	,	PUNCT
acarelar-5815	249	4	such	such	ADJ
acarelar-5815	249	5	as	as	ADP
acarelar-5815	249	6	reduced	reduce	VERB
acarelar-5815	249	7	property	property	NOUN
acarelar-5815	249	8	taxes	taxis	NOUN
acarelar-5815	249	9	or	or	CCONJ
acarelar-5815	249	10	exemptions	exemption	NOUN
acarelar-5815	249	11	,	,	PUNCT
acarelar-5815	249	12	further	far	ADV
acarelar-5815	249	13	attract	attract	VERB
acarelar-5815	249	14	foreign	foreign	ADJ
acarelar-5815	249	15	investors	investor	NOUN
acarelar-5815	249	16	,	,	PUNCT
acarelar-5815	249	17	stimulating	stimulate	VERB
acarelar-5815	249	18	capital	capital	NOUN
acarelar-5815	249	19	inflows	inflow	NOUN
acarelar-5815	249	20	and	and	CCONJ
acarelar-5815	249	21	economic	economic	ADJ
acarelar-5815	249	22	expansion	expansion	NOUN
acarelar-5815	249	23	.	.	PUNCT
acarelar-5815	250	1	by	by	ADP
acarelar-5815	250	2	attracting	attract	VERB
acarelar-5815	250	3	foreign	foreign	ADJ
acarelar-5815	250	4	investment	investment	NOUN
acarelar-5815	250	5	,	,	PUNCT
acarelar-5815	250	6	nigeria	nigeria	PROPN
acarelar-5815	250	7	's	's	PART
acarelar-5815	250	8	real	real	ADJ
acarelar-5815	250	9	property	property	NOUN
acarelar-5815	250	10	sector	sector	NOUN
acarelar-5815	250	11	creates	create	VERB
acarelar-5815	250	12	jobs	job	NOUN
acarelar-5815	250	13	,	,	PUNCT
acarelar-5815	250	14	generates	generate	VERB
acarelar-5815	250	15	revenue	revenue	NOUN
acarelar-5815	250	16	and	and	CCONJ
acarelar-5815	250	17	promotes	promote	VERB
acarelar-5815	250	18	urban	urban	ADJ
acarelar-5815	250	19	development	development	NOUN
acarelar-5815	250	20	.	.	PUNCT
acarelar-5815	251	1	job	job	NOUN
acarelar-5815	251	2	creation	creation	NOUN
acarelar-5815	251	3	real	real	ADJ
acarelar-5815	251	4	property	property	NOUN
acarelar-5815	251	5	taxation	taxation	NOUN
acarelar-5815	251	6	supports	support	VERB
acarelar-5815	251	7	job	job	NOUN
acarelar-5815	251	8	creation	creation	NOUN
acarelar-5815	251	9	in	in	ADP
acarelar-5815	251	10	construction	construction	NOUN
acarelar-5815	251	11	,	,	PUNCT
acarelar-5815	251	12	property	property	NOUN
acarelar-5815	251	13	management	management	NOUN
acarelar-5815	251	14	and	and	CCONJ
acarelar-5815	251	15	related	related	ADJ
acarelar-5815	251	16	sectors	sector	NOUN
acarelar-5815	251	17	.	.	PUNCT
acarelar-5815	252	1	tax	tax	NOUN
acarelar-5815	252	2	revenue	revenue	NOUN
acarelar-5815	252	3	funds	fund	NOUN
acarelar-5815	252	4	infrastructure	infrastructure	NOUN
acarelar-5815	252	5	projects	project	NOUN
acarelar-5815	252	6	,	,	PUNCT
acarelar-5815	252	7	generating	generate	VERB
acarelar-5815	252	8	employment	employment	NOUN
acarelar-5815	252	9	opportunities	opportunity	NOUN
acarelar-5815	252	10	in	in	ADP
acarelar-5815	252	11	construction	construction	NOUN
acarelar-5815	252	12	,	,	PUNCT
acarelar-5815	252	13	engineering	engineering	NOUN
acarelar-5815	252	14	and	and	CCONJ
acarelar-5815	252	15	architecture	architecture	NOUN
acarelar-5815	252	16	.	.	PUNCT
acarelar-5815	253	1	additionally	additionally	ADV
acarelar-5815	253	2	,	,	PUNCT
acarelar-5815	253	3	a	a	DET
acarelar-5815	253	4	vibrant	vibrant	ADJ
acarelar-5815	253	5	real	real	ADJ
acarelar-5815	253	6	estate	estate	NOUN
acarelar-5815	253	7	market	market	NOUN
acarelar-5815	253	8	,	,	PUNCT
acarelar-5815	253	9	fueled	fuel	VERB
acarelar-5815	253	10	by	by	ADP
acarelar-5815	253	11	effective	effective	ADJ
acarelar-5815	253	12	taxation	taxation	NOUN
acarelar-5815	253	13	policies	policy	NOUN
acarelar-5815	253	14	,	,	PUNCT
acarelar-5815	253	15	creates	create	VERB
acarelar-5815	253	16	jobs	job	NOUN
acarelar-5815	253	17	in	in	ADP
acarelar-5815	253	18	property	property	NOUN
acarelar-5815	253	19	valuation	valuation	NOUN
acarelar-5815	253	20	,	,	PUNCT
acarelar-5815	253	21	brokerage	brokerage	NOUN
acarelar-5815	253	22	,	,	PUNCT
acarelar-5815	253	23	management	management	NOUN
acarelar-5815	253	24	and	and	CCONJ
acarelar-5815	253	25	maintenance	maintenance	NOUN
acarelar-5815	253	26	.	.	PUNCT
acarelar-5815	254	1	this	this	DET
acarelar-5815	254	2	ripple	ripple	ADJ
acarelar-5815	254	3	effect	effect	NOUN
acarelar-5815	254	4	stimulates	stimulate	VERB
acarelar-5815	254	5	economic	economic	ADJ
acarelar-5815	254	6	growth	growth	NOUN
acarelar-5815	254	7	,	,	PUNCT
acarelar-5815	254	8	reducing	reduce	VERB
acarelar-5815	254	9	unemployment	unemployment	NOUN
acarelar-5815	254	10	and	and	CCONJ
acarelar-5815	254	11	poverty	poverty	NOUN
acarelar-5815	254	12	.	.	PUNCT
acarelar-5815	255	1	6	6	NUM
acarelar-5815	255	2	.	.	X
acarelar-5815	255	3	effective	effective	ADJ
acarelar-5815	255	4	ways	way	NOUN
acarelar-5815	255	5	to	to	PART
acarelar-5815	255	6	improve	improve	VERB
acarelar-5815	255	7	real	real	ADJ
acarelar-5815	255	8	property	property	NOUN
acarelar-5815	255	9	taxation	taxation	NOUN
acarelar-5815	255	10	in	in	ADP
acarelar-5815	255	11	nigeria	nigeria	PROPN
acarelar-5815	255	12	if	if	SCONJ
acarelar-5815	255	13	we	we	PRON
acarelar-5815	255	14	ended	end	VERB
acarelar-5815	255	15	this	this	DET
acarelar-5815	255	16	study	study	NOUN
acarelar-5815	255	17	by	by	ADP
acarelar-5815	255	18	highlighting	highlight	VERB
acarelar-5815	255	19	just	just	ADV
acarelar-5815	255	20	the	the	DET
acarelar-5815	255	21	inadequacies	inadequacy	NOUN
acarelar-5815	255	22	in	in	ADP
acarelar-5815	255	23	nigeria	nigeria	PROPN
acarelar-5815	255	24	's	's	PART
acarelar-5815	255	25	taxation	taxation	NOUN
acarelar-5815	255	26	of	of	ADP
acarelar-5815	255	27	real	real	ADJ
acarelar-5815	255	28	property	property	NOUN
acarelar-5815	255	29	,	,	PUNCT
acarelar-5815	255	30	without	without	ADP
acarelar-5815	255	31	advancing	advance	VERB
acarelar-5815	255	32	insightful	insightful	ADJ
acarelar-5815	255	33	recommendations	recommendation	NOUN
acarelar-5815	255	34	for	for	ADP
acarelar-5815	255	35	reforms	reform	NOUN
acarelar-5815	255	36	and	and	CCONJ
acarelar-5815	255	37	betterment	betterment	NOUN
acarelar-5815	255	38	of	of	ADP
acarelar-5815	255	39	nigeria	nigeria	PROPN
acarelar-5815	255	40	's	's	PART
acarelar-5815	255	41	real	real	ADJ
acarelar-5815	255	42	property	property	NOUN
acarelar-5815	255	43	taxation	taxation	NOUN
acarelar-5815	255	44	future	future	NOUN
acarelar-5815	255	45	,	,	PUNCT
acarelar-5815	255	46	then	then	ADV
acarelar-5815	255	47	we	we	PRON
acarelar-5815	255	48	would	would	AUX
acarelar-5815	255	49	be	be	AUX
acarelar-5815	255	50	no	no	ADV
acarelar-5815	255	51	better	well	ADJ
acarelar-5815	255	52	than	than	ADP
acarelar-5815	255	53	a	a	DET
acarelar-5815	255	54	pessimist	pessimist	NOUN
acarelar-5815	255	55	and	and	CCONJ
acarelar-5815	255	56	armchair	armchair	NOUN
acarelar-5815	255	57	critic	critic	NOUN
acarelar-5815	255	58	,	,	PUNCT
acarelar-5815	255	59	who	who	PRON
acarelar-5815	255	60	knows	know	VERB
acarelar-5815	255	61	the	the	DET
acarelar-5815	255	62	cost	cost	NOUN
acarelar-5815	255	63	of	of	ADP
acarelar-5815	255	64	everything	everything	PRON
acarelar-5815	255	65	but	but	CCONJ
acarelar-5815	255	66	the	the	DET
acarelar-5815	255	67	value	value	NOUN
acarelar-5815	255	68	of	of	ADP
acarelar-5815	255	69	nothing	nothing	PRON
acarelar-5815	255	70	.	.	PUNCT
acarelar-5815	256	1	we	we	PRON
acarelar-5815	256	2	are	be	AUX
acarelar-5815	256	3	convinced	convince	VERB
acarelar-5815	256	4	that	that	SCONJ
acarelar-5815	256	5	nigeria	nigeria	PROPN
acarelar-5815	256	6	's	's	PART
acarelar-5815	256	7	real	real	ADJ
acarelar-5815	256	8	property	property	NOUN
acarelar-5815	256	9	taxation	taxation	NOUN
acarelar-5815	256	10	landscape	landscape	NOUN
acarelar-5815	256	11	holds	hold	VERB
acarelar-5815	256	12	good	good	ADJ
acarelar-5815	256	13	for	for	ADP
acarelar-5815	256	14	the	the	DET
acarelar-5815	256	15	future	future	NOUN
acarelar-5815	256	16	,	,	PUNCT
acarelar-5815	256	17	hence	hence	ADV
acarelar-5815	256	18	,	,	PUNCT
acarelar-5815	256	19	we	we	PRON
acarelar-5815	256	20	make	make	VERB
acarelar-5815	256	21	the	the	DET
acarelar-5815	256	22	following	follow	VERB
acarelar-5815	256	23	recommendations	recommendation	NOUN
acarelar-5815	256	24	for	for	ADP
acarelar-5815	256	25	effective	effective	ADJ
acarelar-5815	256	26	reforms	reform	NOUN
acarelar-5815	256	27	:	:	PUNCT
acarelar-5815	256	28	increase	increase	VERB
acarelar-5815	256	29	tax	tax	NOUN
acarelar-5815	256	30	awareness	awareness	NOUN
acarelar-5815	256	31	nigeria	nigeria	PROPN
acarelar-5815	256	32	's	's	PART
acarelar-5815	256	33	tax	tax	NOUN
acarelar-5815	256	34	administrators	administrator	NOUN
acarelar-5815	256	35	should	should	AUX
acarelar-5815	256	36	launch	launch	VERB
acarelar-5815	256	37	public	public	ADJ
acarelar-5815	256	38	awareness	awareness	NOUN
acarelar-5815	256	39	campaigns	campaign	NOUN
acarelar-5815	256	40	,	,	PUNCT
acarelar-5815	256	41	similar	similar	ADJ
acarelar-5815	256	42	to	to	ADP
acarelar-5815	256	43	south	south	PROPN
acarelar-5815	256	44	africa	africa	PROPN
acarelar-5815	256	45	's	's	PART
acarelar-5815	256	46	tax	tax	NOUN
acarelar-5815	256	47	education	education	NOUN
acarelar-5815	256	48	programme	programme	NOUN
acarelar-5815	256	49	.	.	PUNCT
acarelar-5815	257	1	educating	educate	VERB
acarelar-5815	257	2	taxpayers	taxpayer	NOUN
acarelar-5815	257	3	about	about	ADP
acarelar-5815	257	4	benefits	benefit	NOUN
acarelar-5815	257	5	and	and	CCONJ
acarelar-5815	257	6	obligations	obligation	NOUN
acarelar-5815	257	7	boosts	boost	VERB
acarelar-5815	257	8	compliance	compliance	NOUN
acarelar-5815	257	9	.	.	PUNCT
acarelar-5815	258	1	targeted	target	VERB
acarelar-5815	258	2	campaigns	campaign	NOUN
acarelar-5815	258	3	can	can	AUX
acarelar-5815	258	4	address	address	VERB
acarelar-5815	258	5	nigeria	nigeria	PROPN
acarelar-5815	258	6	's	's	PART
acarelar-5815	258	7	tax	tax	NOUN
acarelar-5815	258	8	apathy	apathy	NOUN
acarelar-5815	258	9	.	.	PUNCT
acarelar-5815	259	1	foster	foster	ADJ
acarelar-5815	259	2	inter	inter	ADJ
acarelar-5815	259	3	-	-	ADJ
acarelar-5815	259	4	governmental	governmental	ADJ
acarelar-5815	259	5	collaboration	collaboration	NOUN
acarelar-5815	259	6	nigeria	nigeria	PROPN
acarelar-5815	259	7	's	's	PART
acarelar-5815	259	8	tax	tax	NOUN
acarelar-5815	259	9	administrators	administrator	NOUN
acarelar-5815	259	10	should	should	AUX
acarelar-5815	259	11	encourage	encourage	VERB
acarelar-5815	259	12	collaboration	collaboration	NOUN
acarelar-5815	259	13	between	between	ADP
acarelar-5815	259	14	federal	federal	ADJ
acarelar-5815	259	15	,	,	PUNCT
acarelar-5815	259	16	state	state	NOUN
acarelar-5815	259	17	and	and	CCONJ
acarelar-5815	259	18	local	local	ADJ
acarelar-5815	259	19	governments	government	NOUN
acarelar-5815	259	20	,	,	PUNCT
acarelar-5815	259	21	like	like	ADP
acarelar-5815	259	22	south	south	PROPN
acarelar-5815	259	23	africa	africa	PROPN
acarelar-5815	259	24	's	's	PART
acarelar-5815	259	25	intergovernmental	intergovernmental	ADJ
acarelar-5815	259	26	fiscal	fiscal	ADJ
acarelar-5815	259	27	relations	relation	NOUN
acarelar-5815	259	28	framework	framework	NOUN
acarelar-5815	259	29	.	.	PUNCT
acarelar-5815	260	1	such	such	ADJ
acarelar-5815	260	2	coordination	coordination	NOUN
acarelar-5815	260	3	optimizes	optimize	VERB
acarelar-5815	260	4	tax	tax	NOUN
acarelar-5815	260	5	collection	collection	NOUN
acarelar-5815	260	6	,	,	PUNCT
acarelar-5815	260	7	reduces	reduce	VERB
acarelar-5815	260	8	conflicts	conflict	NOUN
acarelar-5815	260	9	.	.	PUNCT
acarelar-5815	261	1	simplify	simplify	ADJ
acarelar-5815	261	2	tax	tax	NOUN
acarelar-5815	261	3	laws	law	NOUN
acarelar-5815	261	4	and	and	CCONJ
acarelar-5815	261	5	regulations	regulation	NOUN
acarelar-5815	261	6	nigeria	nigeria	PROPN
acarelar-5815	261	7	's	's	PART
acarelar-5815	261	8	tax	tax	NOUN
acarelar-5815	261	9	administrators	administrator	NOUN
acarelar-5815	261	10	should	should	AUX
acarelar-5815	261	11	streamline	streamline	VERB
acarelar-5815	261	12	nigeria	nigeria	PROPN
acarelar-5815	261	13	's	's	PART
acarelar-5815	261	14	complex	complex	ADJ
acarelar-5815	261	15	tax	tax	NOUN
acarelar-5815	261	16	laws	law	NOUN
acarelar-5815	261	17	,	,	PUNCT
acarelar-5815	261	18	adopting	adopt	VERB
acarelar-5815	261	19	clear	clear	ADJ
acarelar-5815	261	20	,	,	PUNCT
acarelar-5815	261	21	concise	concise	ADJ
acarelar-5815	261	22	language	language	NOUN
acarelar-5815	261	23	.	.	PUNCT
acarelar-5815	262	1	this	this	DET
acarelar-5815	262	2	approach	approach	NOUN
acarelar-5815	262	3	has	have	AUX
acarelar-5815	262	4	worked	work	VERB
acarelar-5815	262	5	in	in	ADP
acarelar-5815	262	6	rwanda	rwanda	PROPN
acarelar-5815	262	7	,	,	PUNCT
acarelar-5815	262	8	where	where	SCONJ
acarelar-5815	262	9	simplified	simplified	ADJ
acarelar-5815	262	10	tax	tax	NOUN
acarelar-5815	262	11	laws	law	NOUN
acarelar-5815	262	12	increased	increase	VERB
acarelar-5815	262	13	compliance	compliance	NOUN
acarelar-5815	262	14	by	by	ADP
acarelar-5815	262	15	30	30	NUM
acarelar-5815	262	16	%	%	NOUN
acarelar-5815	262	17	.	.	PUNCT
acarelar-5815	263	1	nigeria	nigeria	PROPN
acarelar-5815	263	2	can	can	AUX
acarelar-5815	263	3	learn	learn	VERB
acarelar-5815	263	4	from	from	ADP
acarelar-5815	263	5	rwanda	rwanda	PROPN
acarelar-5815	263	6	's	's	PART
acarelar-5815	263	7	success	success	NOUN
acarelar-5815	263	8	.	.	PUNCT
acarelar-5815	264	1	clear	clear	ADJ
acarelar-5815	264	2	regulations	regulation	NOUN
acarelar-5815	264	3	reduce	reduce	VERB
acarelar-5815	264	4	confusion	confusion	NOUN
acarelar-5815	264	5	,	,	PUNCT
acarelar-5815	264	6	promoting	promote	VERB
acarelar-5815	264	7	voluntary	voluntary	ADJ
acarelar-5815	264	8	compliance	compliance	NOUN
acarelar-5815	264	9	.	.	PUNCT
acarelar-5815	265	1	implement	implement	VERB
acarelar-5815	265	2	efficient	efficient	ADJ
acarelar-5815	265	3	tax	tax	NOUN
acarelar-5815	265	4	administration	administration	NOUN
acarelar-5815	265	5	nigeria	nigeria	PROPN
acarelar-5815	265	6	's	's	PART
acarelar-5815	265	7	tax	tax	NOUN
acarelar-5815	265	8	administrators	administrator	NOUN
acarelar-5815	265	9	should	should	AUX
acarelar-5815	265	10	adopt	adopt	VERB
acarelar-5815	265	11	technology	technology	NOUN
acarelar-5815	265	12	-	-	PUNCT
acarelar-5815	265	13	driven	drive	VERB
acarelar-5815	265	14	tax	tax	NOUN
acarelar-5815	265	15	administration	administration	NOUN
acarelar-5815	265	16	,	,	PUNCT
acarelar-5815	265	17	like	like	ADP
acarelar-5815	265	18	ghana	ghana	PROPN
acarelar-5815	265	19	's	's	PART
acarelar-5815	265	20	ghana	ghana	PROPN
acarelar-5815	265	21	revenue	revenue	PROPN
acarelar-5815	265	22	authority	authority	PROPN
acarelar-5815	265	23	(	(	PUNCT
acarelar-5815	265	24	gra	gra	PROPN
acarelar-5815	265	25	)	)	PUNCT
acarelar-5815	265	26	e	e	PROPN
acarelar-5815	265	27	-	-	NOUN
acarelar-5815	265	28	tax	tax	NOUN
acarelar-5815	265	29	system	system	NOUN
acarelar-5815	265	30	.	.	PUNCT
acarelar-5815	266	1	this	this	PRON
acarelar-5815	266	2	enhances	enhance	VERB
acarelar-5815	266	3	transparency	transparency	NOUN
acarelar-5815	266	4	,	,	PUNCT
acarelar-5815	266	5	reduces	reduce	VERB
acarelar-5815	266	6	bureaucracy	bureaucracy	NOUN
acarelar-5815	266	7	and	and	CCONJ
acarelar-5815	266	8	increases	increase	VERB
acarelar-5815	266	9	revenue	revenue	NOUN
acarelar-5815	266	10	collection	collection	NOUN
acarelar-5815	266	11	.	.	PUNCT
acarelar-5815	267	1	nigeria	nigeria	PROPN
acarelar-5815	267	2	can	can	AUX
acarelar-5815	267	3	leverage	leverage	VERB
acarelar-5815	267	4	technology	technology	NOUN
acarelar-5815	267	5	to	to	PART
acarelar-5815	267	6	improve	improve	VERB
acarelar-5815	267	7	tax	tax	NOUN
acarelar-5815	267	8	efficiency	efficiency	NOUN
acarelar-5815	267	9	.	.	PUNCT
acarelar-5815	268	1	enhance	enhance	VERB
acarelar-5815	268	2	property	property	NOUN
acarelar-5815	268	3	valuation	valuation	PROPN
acarelar-5815	268	4	nigeria	nigeria	PROPN
acarelar-5815	268	5	's	's	PART
acarelar-5815	268	6	tax	tax	NOUN
acarelar-5815	268	7	administrators	administrator	NOUN
acarelar-5815	268	8	should	should	AUX
acarelar-5815	268	9	endorse	endorse	VERB
acarelar-5815	268	10	modern	modern	ADJ
acarelar-5815	268	11	valuation	valuation	NOUN
acarelar-5815	268	12	methods	method	NOUN
acarelar-5815	268	13	,	,	PUNCT
acarelar-5815	268	14	like	like	ADP
acarelar-5815	268	15	kenya	kenya	PROPN
acarelar-5815	268	16	's	's	PART
acarelar-5815	268	17	property	property	NOUN
acarelar-5815	268	18	valuation	valuation	NOUN
acarelar-5815	268	19	standards	standard	NOUN
acarelar-5815	268	20	.	.	PUNCT
acarelar-5815	269	1	accurate	accurate	ADJ
acarelar-5815	269	2	valuations	valuation	NOUN
acarelar-5815	269	3	ensure	ensure	VERB
acarelar-5815	269	4	fair	fair	ADJ
acarelar-5815	269	5	taxation	taxation	NOUN
acarelar-5815	269	6	,	,	PUNCT
acarelar-5815	269	7	reducing	reduce	VERB
acarelar-5815	269	8	disputes	dispute	NOUN
acarelar-5815	269	9	.	.	PUNCT
acarelar-5815	270	1	nigeria	nigeria	PROPN
acarelar-5815	270	2	can	can	AUX
acarelar-5815	270	3	benefit	benefit	VERB
acarelar-5815	270	4	from	from	ADP
acarelar-5815	270	5	kenya	kenya	PROPN
acarelar-5815	270	6	's	's	PART
acarelar-5815	270	7	expertise	expertise	NOUN
acarelar-5815	270	8	.	.	PUNCT
acarelar-5815	271	1	african	african	ADJ
acarelar-5815	271	2	customary	customary	ADJ
acarelar-5815	271	3	and	and	CCONJ
acarelar-5815	271	4	religious	religious	ADJ
acarelar-5815	271	5	law	law	NOUN
acarelar-5815	271	6	review	review	NOUN
acarelar-5815	271	7	(	(	PUNCT
acarelar-5815	271	8	acarelar	acarelar	ADJ
acarelar-5815	271	9	)	)	PUNCT
acarelar-5815	271	10	5	5	NUM
acarelar-5815	271	11	(	(	PUNCT
acarelar-5815	271	12	2024	2024	NUM
acarelar-5815	271	13	)	)	PUNCT
acarelar-5815	271	14	83	83	NUM
acarelar-5815	272	1	|	|	ADV
acarelar-5815	272	2	p	p	NOUN
acarelar-5815	272	3	a	a	DET
acarelar-5815	272	4	g	g	NOUN
acarelar-5815	272	5	e	e	NOUN
acarelar-5815	272	6	provide	provide	VERB
acarelar-5815	272	7	tax	tax	NOUN
acarelar-5815	272	8	incentives	incentive	NOUN
acarelar-5815	272	9	nigeria	nigeria	PROPN
acarelar-5815	272	10	's	's	PART
acarelar-5815	272	11	tax	tax	NOUN
acarelar-5815	272	12	administrators	administrator	NOUN
acarelar-5815	272	13	should	should	AUX
acarelar-5815	272	14	offer	offer	VERB
acarelar-5815	272	15	targeted	target	VERB
acarelar-5815	272	16	incentives	incentive	NOUN
acarelar-5815	272	17	,	,	PUNCT
acarelar-5815	272	18	such	such	ADJ
acarelar-5815	272	19	as	as	ADP
acarelar-5815	272	20	reduced	reduce	VERB
acarelar-5815	272	21	tax	tax	NOUN
acarelar-5815	272	22	rates	rate	NOUN
acarelar-5815	272	23	for	for	ADP
acarelar-5815	272	24	affordable	affordable	ADJ
acarelar-5815	272	25	housing	housing	NOUN
acarelar-5815	272	26	developers	developer	NOUN
acarelar-5815	272	27	,	,	PUNCT
acarelar-5815	272	28	similar	similar	ADJ
acarelar-5815	272	29	to	to	ADP
acarelar-5815	272	30	morocco	morocco	PROPN
acarelar-5815	272	31	's	's	PART
acarelar-5815	272	32	housing	housing	NOUN
acarelar-5815	272	33	tax	tax	NOUN
acarelar-5815	272	34	exemptions	exemption	NOUN
acarelar-5815	272	35	.	.	PUNCT
acarelar-5815	273	1	incentives	incentive	NOUN
acarelar-5815	273	2	stimulate	stimulate	VERB
acarelar-5815	273	3	investment	investment	NOUN
acarelar-5815	273	4	,	,	PUNCT
acarelar-5815	273	5	economic	economic	ADJ
acarelar-5815	273	6	growth	growth	NOUN
acarelar-5815	273	7	and	and	CCONJ
acarelar-5815	273	8	social	social	ADJ
acarelar-5815	273	9	development	development	NOUN
acarelar-5815	273	10	.	.	PUNCT
acarelar-5815	274	1	strengthen	strengthen	VERB
acarelar-5815	274	2	tax	tax	NOUN
acarelar-5815	274	3	enforcement	enforcement	NOUN
acarelar-5815	274	4	nigeria	nigeria	PROPN
acarelar-5815	274	5	's	's	PART
acarelar-5815	274	6	tax	tax	NOUN
acarelar-5815	274	7	administrators	administrator	NOUN
acarelar-5815	274	8	should	should	AUX
acarelar-5815	274	9	establish	establish	VERB
acarelar-5815	274	10	effective	effective	ADJ
acarelar-5815	274	11	tax	tax	NOUN
acarelar-5815	274	12	enforcement	enforcement	NOUN
acarelar-5815	274	13	agencies	agency	NOUN
acarelar-5815	274	14	,	,	PUNCT
acarelar-5815	274	15	something	something	PRON
acarelar-5815	274	16	similar	similar	ADJ
acarelar-5815	274	17	to	to	ADP
acarelar-5815	274	18	egypt	egypt	PROPN
acarelar-5815	274	19	's	's	PART
acarelar-5815	274	20	tax	tax	NOUN
acarelar-5815	274	21	authority	authority	NOUN
acarelar-5815	274	22	to	to	PART
acarelar-5815	274	23	tighten	tighten	VERB
acarelar-5815	274	24	tax	tax	NOUN
acarelar-5815	274	25	leakages	leakage	NOUN
acarelar-5815	274	26	.	.	PUNCT
acarelar-5815	275	1	robust	robust	ADJ
acarelar-5815	275	2	enforcement	enforcement	NOUN
acarelar-5815	275	3	reduces	reduce	VERB
acarelar-5815	275	4	tax	tax	NOUN
acarelar-5815	275	5	evasion	evasion	NOUN
acarelar-5815	275	6	,	,	PUNCT
acarelar-5815	275	7	increasing	increase	VERB
acarelar-5815	275	8	revenue	revenue	NOUN
acarelar-5815	275	9	collection	collection	NOUN
acarelar-5815	275	10	.	.	PUNCT
acarelar-5815	276	1	promote	promote	VERB
acarelar-5815	276	2	transparency	transparency	NOUN
acarelar-5815	276	3	and	and	CCONJ
acarelar-5815	276	4	accountability	accountability	NOUN
acarelar-5815	276	5	nigeria	nigeria	PROPN
acarelar-5815	276	6	's	's	PART
acarelar-5815	276	7	tax	tax	NOUN
acarelar-5815	276	8	administrators	administrator	NOUN
acarelar-5815	276	9	should	should	AUX
acarelar-5815	276	10	implement	implement	VERB
acarelar-5815	276	11	regular	regular	ADJ
acarelar-5815	276	12	tax	tax	NOUN
acarelar-5815	276	13	audits	audits	NOUN
acarelar-5815	276	14	and	and	CCONJ
acarelar-5815	276	15	public	public	ADJ
acarelar-5815	276	16	financial	financial	ADJ
acarelar-5815	276	17	reporting	reporting	NOUN
acarelar-5815	276	18	.	.	PUNCT
acarelar-5815	277	1	this	this	PRON
acarelar-5815	277	2	is	be	AUX
acarelar-5815	277	3	what	what	PRON
acarelar-5815	277	4	helped	help	VERB
acarelar-5815	277	5	botswana	botswana	PROPN
acarelar-5815	277	6	's	's	PART
acarelar-5815	277	7	tax	tax	NOUN
acarelar-5815	277	8	administrators	administrator	NOUN
acarelar-5815	277	9	tackle	tackle	VERB
acarelar-5815	277	10	corruption	corruption	NOUN
acarelar-5815	277	11	.	.	PUNCT
acarelar-5815	278	1	transparency	transparency	NOUN
acarelar-5815	278	2	ensures	ensure	VERB
acarelar-5815	278	3	accountability	accountability	NOUN
acarelar-5815	278	4	,	,	PUNCT
acarelar-5815	278	5	and	and	CCONJ
acarelar-5815	278	6	accountability	accountability	NOUN
acarelar-5815	278	7	in	in	ADP
acarelar-5815	278	8	turn	turn	NOUN
acarelar-5815	278	9	boosts	boost	VERB
acarelar-5815	278	10	tax	tax	NOUN
acarelar-5815	278	11	payers	payer	NOUN
acarelar-5815	278	12	’	'	PUNCT
acarelar-5815	278	13	confidence	confidence	NOUN
acarelar-5815	278	14	.	.	PUNCT
acarelar-5815	279	1	7	7	X
acarelar-5815	279	2	.	.	X
acarelar-5815	279	3	conclusion	conclusion	NOUN
acarelar-5815	279	4	the	the	DET
acarelar-5815	279	5	study	study	NOUN
acarelar-5815	279	6	has	have	AUX
acarelar-5815	279	7	painstakingly	painstakingly	ADV
acarelar-5815	279	8	examined	examine	VERB
acarelar-5815	279	9	the	the	DET
acarelar-5815	279	10	efficacy	efficacy	NOUN
acarelar-5815	279	11	of	of	ADP
acarelar-5815	279	12	real	real	ADJ
acarelar-5815	279	13	property	property	NOUN
acarelar-5815	279	14	taxation	taxation	NOUN
acarelar-5815	279	15	in	in	ADP
acarelar-5815	279	16	nigeria	nigeria	PROPN
acarelar-5815	279	17	.	.	PUNCT
acarelar-5815	280	1	from	from	ADP
acarelar-5815	280	2	a	a	DET
acarelar-5815	280	3	comparative	comparative	ADJ
acarelar-5815	280	4	analysis	analysis	NOUN
acarelar-5815	280	5	of	of	ADP
acarelar-5815	280	6	some	some	DET
acarelar-5815	280	7	select	select	ADJ
acarelar-5815	280	8	countries	country	NOUN
acarelar-5815	280	9	such	such	ADJ
acarelar-5815	280	10	as	as	ADP
acarelar-5815	280	11	the	the	DET
acarelar-5815	280	12	uk	uk	PROPN
acarelar-5815	280	13	,	,	PUNCT
acarelar-5815	280	14	south	south	PROPN
acarelar-5815	280	15	africa	africa	PROPN
acarelar-5815	280	16	and	and	CCONJ
acarelar-5815	280	17	singapore	singapore	PROPN
acarelar-5815	280	18	,	,	PUNCT
acarelar-5815	280	19	the	the	DET
acarelar-5815	280	20	study	study	NOUN
acarelar-5815	280	21	established	establish	VERB
acarelar-5815	280	22	that	that	SCONJ
acarelar-5815	280	23	real	real	ADJ
acarelar-5815	280	24	property	property	NOUN
acarelar-5815	280	25	taxation	taxation	NOUN
acarelar-5815	280	26	in	in	ADP
acarelar-5815	280	27	nigeria	nigeria	PROPN
acarelar-5815	280	28	requires	require	VERB
acarelar-5815	280	29	comprehensive	comprehensive	ADJ
acarelar-5815	280	30	reform	reform	NOUN
acarelar-5815	280	31	to	to	PART
acarelar-5815	280	32	optimize	optimize	VERB
acarelar-5815	280	33	revenue	revenue	NOUN
acarelar-5815	280	34	generation	generation	NOUN
acarelar-5815	280	35	,	,	PUNCT
acarelar-5815	280	36	economic	economic	ADJ
acarelar-5815	280	37	growth	growth	NOUN
acarelar-5815	280	38	and	and	CCONJ
acarelar-5815	280	39	social	social	ADJ
acarelar-5815	280	40	development	development	NOUN
acarelar-5815	280	41	.	.	PUNCT
acarelar-5815	281	1	by	by	ADP
acarelar-5815	281	2	adopting	adopt	VERB
acarelar-5815	281	3	simplified	simplified	ADJ
acarelar-5815	281	4	tax	tax	NOUN
acarelar-5815	281	5	laws	law	NOUN
acarelar-5815	281	6	,	,	PUNCT
acarelar-5815	281	7	efficient	efficient	ADJ
acarelar-5815	281	8	tax	tax	NOUN
acarelar-5815	281	9	administration	administration	NOUN
acarelar-5815	281	10	and	and	CCONJ
acarelar-5815	281	11	increased	increase	VERB
acarelar-5815	281	12	tax	tax	NOUN
acarelar-5815	281	13	awareness	awareness	NOUN
acarelar-5815	281	14	,	,	PUNCT
acarelar-5815	281	15	nigeria	nigeria	PROPN
acarelar-5815	281	16	can	can	AUX
acarelar-5815	281	17	enhance	enhance	VERB
acarelar-5815	281	18	its	its	PRON
acarelar-5815	281	19	tax	tax	NOUN
acarelar-5815	281	20	environment	environment	NOUN
acarelar-5815	281	21	.	.	PUNCT
acarelar-5815	282	1	learning	learn	VERB
acarelar-5815	282	2	from	from	ADP
acarelar-5815	282	3	african	african	ADJ
acarelar-5815	282	4	countries	country	NOUN
acarelar-5815	282	5	with	with	ADP
acarelar-5815	282	6	successful	successful	ADJ
acarelar-5815	282	7	taxation	taxation	NOUN
acarelar-5815	282	8	systems	system	NOUN
acarelar-5815	282	9	,	,	PUNCT
acarelar-5815	282	10	such	such	ADJ
acarelar-5815	282	11	as	as	ADP
acarelar-5815	282	12	rwanda	rwanda	PROPN
acarelar-5815	282	13	,	,	PUNCT
acarelar-5815	282	14	ghana	ghana	PROPN
acarelar-5815	282	15	and	and	CCONJ
acarelar-5815	282	16	kenya	kenya	PROPN
acarelar-5815	282	17	,	,	PUNCT
acarelar-5815	282	18	provides	provide	VERB
acarelar-5815	282	19	valuable	valuable	ADJ
acarelar-5815	282	20	insights	insight	NOUN
acarelar-5815	282	21	.	.	PUNCT
acarelar-5815	283	1	it	it	PRON
acarelar-5815	283	2	is	be	AUX
acarelar-5815	283	3	the	the	DET
acarelar-5815	283	4	submission	submission	NOUN
acarelar-5815	283	5	of	of	ADP
acarelar-5815	283	6	the	the	DET
acarelar-5815	283	7	study	study	NOUN
acarelar-5815	283	8	that	that	PRON
acarelar-5815	283	9	effective	effective	ADJ
acarelar-5815	283	10	real	real	ADJ
acarelar-5815	283	11	property	property	NOUN
acarelar-5815	283	12	taxation	taxation	NOUN
acarelar-5815	283	13	promotes	promote	VERB
acarelar-5815	283	14	economic	economic	ADJ
acarelar-5815	283	15	growth	growth	NOUN
acarelar-5815	283	16	,	,	PUNCT
acarelar-5815	283	17	job	job	NOUN
acarelar-5815	283	18	creation	creation	NOUN
acarelar-5815	283	19	and	and	CCONJ
acarelar-5815	283	20	poverty	poverty	NOUN
acarelar-5815	283	21	reduction	reduction	NOUN
acarelar-5815	283	22	.	.	PUNCT
acarelar-5815	284	1	that	that	PRON
acarelar-5815	284	2	is	be	AUX
acarelar-5815	284	3	why	why	SCONJ
acarelar-5815	284	4	nigeria	nigeria	PROPN
acarelar-5815	284	5	's	's	PART
acarelar-5815	284	6	government	government	NOUN
acarelar-5815	284	7	must	must	AUX
acarelar-5815	284	8	prioritize	prioritize	VERB
acarelar-5815	284	9	tax	tax	NOUN
acarelar-5815	284	10	reform	reform	NOUN
acarelar-5815	284	11	,	,	PUNCT
acarelar-5815	284	12	leveraging	leverage	VERB
acarelar-5815	284	13	technology	technology	NOUN
acarelar-5815	284	14	,	,	PUNCT
acarelar-5815	284	15	transparency	transparency	NOUN
acarelar-5815	284	16	and	and	CCONJ
acarelar-5815	284	17	accountability	accountability	NOUN
acarelar-5815	284	18	.	.	PUNCT
acarelar-5815	285	1	by	by	ADP
acarelar-5815	285	2	implementing	implement	VERB
acarelar-5815	285	3	these	these	DET
acarelar-5815	285	4	recommendations	recommendation	NOUN
acarelar-5815	285	5	,	,	PUNCT
acarelar-5815	285	6	nigeria	nigeria	PROPN
acarelar-5815	285	7	can	can	AUX
acarelar-5815	285	8	actualize	actualize	VERB
acarelar-5815	285	9	its	its	PRON
acarelar-5815	285	10	real	real	ADJ
acarelar-5815	285	11	property	property	NOUN
acarelar-5815	285	12	taxation	taxation	NOUN
acarelar-5815	285	13	potential	potential	NOUN
acarelar-5815	285	14	.	.	PUNCT
acarelar-5815	286	1	the	the	DET
acarelar-5815	286	2	study	study	NOUN
acarelar-5815	286	3	maintains	maintain	VERB
acarelar-5815	286	4	,	,	PUNCT
acarelar-5815	286	5	therefore	therefore	ADV
acarelar-5815	286	6	,	,	PUNCT
acarelar-5815	286	7	that	that	SCONJ
acarelar-5815	286	8	implementing	implement	VERB
acarelar-5815	286	9	these	these	DET
acarelar-5815	286	10	measures	measure	NOUN
acarelar-5815	286	11	requires	require	VERB
acarelar-5815	286	12	strong	strong	ADJ
acarelar-5815	286	13	political	political	ADJ
acarelar-5815	286	14	will	will	NOUN
acarelar-5815	286	15	,	,	PUNCT
acarelar-5815	286	16	stakeholder	stakeholder	NOUN
acarelar-5815	286	17	engagement	engagement	NOUN
acarelar-5815	286	18	and	and	CCONJ
acarelar-5815	286	19	continuous	continuous	ADJ
acarelar-5815	286	20	evaluation	evaluation	NOUN
acarelar-5815	286	21	.	.	PUNCT
acarelar-5815	287	1	nigeria	nigeria	PROPN
acarelar-5815	287	2	's	's	PART
acarelar-5815	287	3	real	real	ADJ
acarelar-5815	287	4	property	property	NOUN
acarelar-5815	287	5	taxation	taxation	NOUN
acarelar-5815	287	6	reform	reform	NOUN
acarelar-5815	287	7	will	will	AUX
acarelar-5815	287	8	yield	yield	VERB
acarelar-5815	287	9	significant	significant	ADJ
acarelar-5815	287	10	economic	economic	ADJ
acarelar-5815	287	11	benefits	benefit	NOUN
acarelar-5815	287	12	,	,	PUNCT
acarelar-5815	287	13	improved	improve	VERB
acarelar-5815	287	14	governance	governance	NOUN
acarelar-5815	287	15	and	and	CCONJ
acarelar-5815	287	16	enhanced	enhance	VERB
acarelar-5815	287	17	quality	quality	NOUN
acarelar-5815	287	18	of	of	ADP
acarelar-5815	287	19	life	life	NOUN
acarelar-5815	287	20	for	for	ADP
acarelar-5815	287	21	citizens	citizen	NOUN
acarelar-5815	287	22	.	.	PUNCT
acarelar-5815	288	1	with	with	ADP
acarelar-5815	288	2	targeted	target	VERB
acarelar-5815	288	3	efforts	effort	NOUN
acarelar-5815	288	4	,	,	PUNCT
acarelar-5815	288	5	nigeria	nigeria	PROPN
acarelar-5815	288	6	can	can	AUX
acarelar-5815	288	7	establish	establish	VERB
acarelar-5815	288	8	a	a	DET
acarelar-5815	288	9	robust	robust	ADJ
acarelar-5815	288	10	,	,	PUNCT
acarelar-5815	288	11	equitable	equitable	ADJ
acarelar-5815	288	12	tax	tax	NOUN
acarelar-5815	288	13	system	system	NOUN
acarelar-5815	288	14	that	that	PRON
acarelar-5815	288	15	encourages	encourage	VERB
acarelar-5815	288	16	investment	investment	NOUN
acarelar-5815	288	17	into	into	ADP
acarelar-5815	288	18	real	real	ADJ
acarelar-5815	288	19	property	property	NOUN
acarelar-5815	288	20	both	both	CCONJ
acarelar-5815	288	21	local	local	ADJ
acarelar-5815	288	22	and	and	CCONJ
acarelar-5815	288	23	foreign	foreign	ADJ
acarelar-5815	288	24	investors	investor	NOUN
acarelar-5815	288	25	.	.	PUNCT