id	sid	eid	entity	type
aijbe-121	1	1	microsoft	ORG
aijbe-121	1	2	no.6 2023	ORG
aijbe-121	1	3	american	NORP
aijbe-121	1	4	2837	CARDINAL
aijbe-121	1	5	4.6	CARDINAL
aijbe-121	2	1	9	CARDINAL
aijbe-121	2	2	2	CARDINAL
aijbe-121	2	3	april-june	DATE
aijbe-121	2	4	2022	CARDINAL
aijbe-121	2	5	academic development institute	ORG
aijbe-121	2	6	8933	DATE
aijbe-121	3	1	willis ave	PERSON
aijbe-121	3	2	los angeles	GPE
aijbe-121	3	3	california	GPE
aijbe-121	3	4	58	CARDINAL
aijbe-121	3	5	american interdisciplinary journal of business and economics	ORG
aijbe-121	3	6	ugandan smes festo m	ORG
aijbe-121	4	1	kampala	GPE
aijbe-121	4	2	uganda	GPE
aijbe-121	7	1	uganda	GPE
aijbe-121	7	2	subsaharan africa	GPE
aijbe-121	9	1	ugandan smes'	ORG
aijbe-121	10	1	uganda	GPE
aijbe-121	10	2	uganda	GPE
aijbe-121	11	1	uganda 1	ORG
aijbe-121	17	1	2022	CARDINAL
aijbe-121	17	2	59	CARDINAL
aijbe-121	17	3	american interdisciplinary journal of business and economics	ORG
aijbe-121	23	1	first	ORDINAL
aijbe-121	23	2	second	ORDINAL
aijbe-121	24	1	uganda	GPE
aijbe-121	24	2	two	CARDINAL
aijbe-121	25	1	first	ORDINAL
aijbe-121	25	2	uganda	GPE
aijbe-121	25	3	africa	LOC
aijbe-121	25	4	2016, 2018	DATE
aijbe-121	26	1	2019	CARDINAL
aijbe-121	26	2	uganda	GPE
aijbe-121	27	1	uganda	GPE
aijbe-121	27	2	12 to 15.11 percent	PERCENT
aijbe-121	27	3	ura	ORG
aijbe-121	27	4	2019	DATE
aijbe-121	27	5	the last two decades	DATE
aijbe-121	27	6	2018	DATE
aijbe-121	27	7	2011	DATE
aijbe-121	28	1	uganda	GPE
aijbe-121	28	2	below 1 percent	PERCENT
aijbe-121	28	3	ura	ORG
aijbe-121	28	4	2018	DATE
aijbe-121	31	1	uganda	GPE
aijbe-121	32	1	uganda	GPE
aijbe-121	33	1	the past ten years	DATE
aijbe-121	33	2	ura	ORG
aijbe-121	33	3	2018	DATE
aijbe-121	34	1	alm et al	PERSON
aijbe-121	34	2	2016	DATE
aijbe-121	36	1	uganda revenue authority	ORG
aijbe-121	36	2	uganda	GPE
aijbe-121	40	1	2007	DATE
aijbe-121	40	2	cullis & lewis, 1997	ORG
aijbe-121	41	1	ugandan sme income tax’s	ORG
aijbe-121	42	1	1.1	CARDINAL
aijbe-121	43	1	oecd	ORG
aijbe-121	43	2	2010a	DATE
aijbe-121	43	3	2014b	DATE
aijbe-121	44	1	2022	CARDINAL
aijbe-121	44	2	60	CARDINAL
aijbe-121	44	3	american interdisciplinary journal of business and economics	ORG
aijbe-121	44	4	2004	DATE
aijbe-121	45	1	alm	ORG
aijbe-121	45	2	1999	DATE
aijbe-121	45	3	jackson & milliron	ORG
aijbe-121	45	4	1986	DATE
aijbe-121	46	1	oecd	ORG
aijbe-121	46	2	2010a	DATE
aijbe-121	46	3	mckerchar,	ORG
aijbe-121	46	4	2010	DATE
aijbe-121	47	1	ugandan	ORG
aijbe-121	48	1	2004	DATE
aijbe-121	49	1	antonides & robben	ORG
aijbe-121	49	2	1995	DATE
aijbe-121	50	1	second	ORDINAL
aijbe-121	50	2	annual	DATE
aijbe-121	50	3	the year 2019 and 2020	DATE
aijbe-121	51	1	oecd	ORG
aijbe-121	51	2	2014	DATE
aijbe-121	51	3	annual	DATE
aijbe-121	52	1	1.2	CARDINAL
aijbe-121	52	2	three	CARDINAL
aijbe-121	53	1	uganda	GPE
aijbe-121	55	1	1.3	CARDINAL
aijbe-121	55	2	uganda	GPE
aijbe-121	57	1	2016	DATE
aijbe-121	57	2	al.	GPE
aijbe-121	57	3	2009	DATE
aijbe-121	57	4	frey	ORG
aijbe-121	57	5	torgler	ORG
aijbe-121	57	6	2007	DATE
aijbe-121	57	7	halla	PERSON
aijbe-121	57	8	2012	DATE
aijbe-121	57	9	jahnke	PERSON
aijbe-121	57	10	2015	DATE
aijbe-121	57	11	kornhauser	ORG
aijbe-121	57	12	2007	DATE
aijbe-121	57	13	macgregor & wilkinson	ORG
aijbe-121	57	14	2012	DATE
aijbe-121	57	15	mckerchar et al.	PERSON
aijbe-121	57	16	2013	DATE
aijbe-121	57	17	yucedogru & hasseldine	ORG
aijbe-121	57	18	2016	DATE
aijbe-121	58	1	2014	DATE
aijbe-121	58	2	2014	DATE
aijbe-121	62	1	2	CARDINAL
aijbe-121	62	2	allingham & sandmo	ORG
aijbe-121	62	3	1972	DATE
aijbe-121	62	4	mckerchar & evans	ORG
aijbe-121	62	5	2009	DATE
aijbe-121	63	1	hofmann et al	PERSON
aijbe-121	63	2	2008	DATE
aijbe-121	65	1	2022	CARDINAL
aijbe-121	65	2	61	CARDINAL
aijbe-121	65	3	american interdisciplinary journal of business and economics	ORG
aijbe-121	65	4	2003	DATE
aijbe-121	66	1	kirchler	PERSON
aijbe-121	66	2	& wahl	ORG
aijbe-121	66	3	2008	DATE
aijbe-121	67	1	2.1	CARDINAL
aijbe-121	67	2	kirchler et al.	PERSON
aijbe-121	67	3	2008	DATE
aijbe-121	67	4	saad	PERSON
aijbe-121	67	5	2010	DATE
aijbe-121	67	6	farrar, donnelly & dhaliwal	ORG
aijbe-121	67	7	2013	DATE
aijbe-121	67	8	pantya	NORP
aijbe-121	67	9	belianin	GPE
aijbe-121	67	10	2013	DATE
aijbe-121	70	1	hofmann & kirchler	ORG
aijbe-121	70	2	2015	DATE
aijbe-121	71	1	kirchler	PERSON
aijbe-121	71	2	& wahl	ORG
aijbe-121	71	3	2007	DATE
aijbe-121	71	4	fjeldstad & tungodden	ORG
aijbe-121	71	5	2003	DATE
aijbe-121	73	1	hillman	ORG
aijbe-121	73	2	2004	DATE
aijbe-121	74	1	2.2	CARDINAL
aijbe-121	75	1	martinez-vazquez & mcclellan	ORG
aijbe-121	75	2	2016	DATE
aijbe-121	75	3	saad	PERSON
aijbe-121	75	4	2010	DATE
aijbe-121	76	1	alon & hageman	ORG
aijbe-121	76	2	2013	DATE
aijbe-121	77	1	kirchler et al.	PERSON
aijbe-121	77	2	2008	DATE
aijbe-121	77	3	feld & frey	ORG
aijbe-121	77	4	2007	DATE
aijbe-121	78	1	alm & torgler	ORG
aijbe-121	78	2	2011	DATE
aijbe-121	80	1	2.3	CARDINAL
aijbe-121	81	1	alm et al	PERSON
aijbe-121	81	2	2016	DATE
aijbe-121	81	3	2017	DATE
aijbe-121	82	1	evans	PERSON
aijbe-121	82	2	trannam	GPE
aijbe-121	82	3	2016	DATE
aijbe-121	84	1	alm et al	PERSON
aijbe-121	84	2	2016	DATE
aijbe-121	84	3	2015	DATE
aijbe-121	85	1	uganda	GPE
aijbe-121	86	1	2022	CARDINAL
aijbe-121	86	2	62	CARDINAL
aijbe-121	86	3	american interdisciplinary journal of business and economics	ORG
aijbe-121	86	4	3	CARDINAL
aijbe-121	86	5	3.1	CARDINAL
aijbe-121	86	6	2016	DATE
aijbe-121	87	1	2014	DATE
aijbe-121	87	2	mckercher	PERSON
aijbe-121	87	3	2003	DATE
aijbe-121	87	4	creswell 2007	ORG
aijbe-121	87	5	bently 2008	PERSON
aijbe-121	87	6	2008	DATE
aijbe-121	88	1	3.2	CARDINAL
aijbe-121	88	2	five	CARDINAL
aijbe-121	91	1	384	CARDINAL
aijbe-121	91	2	krejcie & morgan	ORG
aijbe-121	91	3	1970	DATE
aijbe-121	92	1	spss-amos	ORG
aijbe-121	92	2	25	DATE
aijbe-121	95	1	4	CARDINAL
aijbe-121	96	1	ali	PERSON
aijbe-121	96	2	m.	PERSON
aijbe-121	96	3	o., & sjursen	ORG
aijbe-121	96	4	i. h.	PERSON
aijbe-121	96	5	2014	DATE
aijbe-121	98	1	kenya	GPE
aijbe-121	98	2	tanzania	GPE
aijbe-121	98	3	uganda	GPE
aijbe-121	98	4	south africa	GPE
aijbe-121	99	1	64	DATE
aijbe-121	99	2	828–842	CARDINAL
aijbe-121	99	3	j., & torgler	ORG
aijbe-121	99	4	2011	DATE
aijbe-121	102	1	101	CARDINAL
aijbe-121	102	2	635–651	CARDINAL
aijbe-121	103	1	10.1007	CARDINAL
aijbe-121	103	2	j.	PERSON
aijbe-121	103	3	martinez-vazquez	PERSON
aijbe-121	103	4	j., & mcclellan	ORG
aijbe-121	103	5	2016	DATE
aijbe-121	105	1	124	CARDINAL
aijbe-121	105	2	146	CARDINAL
aijbe-121	106	1	alon, a., & hageman	ORG
aijbe-121	106	2	m. a.	PERSON
aijbe-121	106	3	2013	DATE
aijbe-121	108	1	116(3	CARDINAL
aijbe-121	108	2	479	CARDINAL
aijbe-121	109	1	i., & rawat	ORG
aijbe-121	109	2	a. s.	PERSON
aijbe-121	109	3	2018	DATE
aijbe-121	110	1	eagle countries	ORG
aijbe-121	111	1	journal of transnational management	ORG
aijbe-121	111	2	23(2–3	ORG
aijbe-121	111	3	119–133	CARDINAL
aijbe-121	112	1	j. (2001	GPE
aijbe-121	114	1	1(3	CARDINAL
aijbe-121	114	2	385	CARDINAL
aijbe-121	115	1	m. r.	PERSON
aijbe-121	115	2	martinez-vazquez	PERSON
aijbe-121	115	3	j., & torgler	ORG
aijbe-121	115	4	2008	DATE
aijbe-121	117	1	38(1	CARDINAL
aijbe-121	117	2	55	CARDINAL
aijbe-121	118	1	2022	CARDINAL
aijbe-121	118	2	63	CARDINAL
aijbe-121	118	3	american interdisciplinary journal of business and economics	ORG
aijbe-121	119	1	r. m.	PERSON
aijbe-121	119	2	2015	DATE
aijbe-121	121	1	journal of tax administration	ORG
aijbe-121	121	2	1(1	CARDINAL
aijbe-121	121	3	23-45	CARDINAL
aijbe-121	122	1	creswell	ORG
aijbe-121	122	2	j. (	PERSON
aijbe-121	122	3	2013	DATE
aijbe-121	123	1	five	CARDINAL
aijbe-121	124	1	los angeles	GPE
aijbe-121	124	2	creswell	ORG
aijbe-121	124	3	j.w. & poth	ORG
aijbe-121	124	4	c.n.	GPE
aijbe-121	124	5	2018	DATE
aijbe-121	124	6	five	CARDINAL
aijbe-121	125	1	4th	ORDINAL
aijbe-121	125	2	inc.	ORG
aijbe-121	125	3	thousand	CARDINAL
aijbe-121	126	1	j. m.	PERSON
aijbe-121	126	2	donnelly	GPE
aijbe-121	126	3	m. e., & dhaliwal	PERSON
aijbe-121	126	4	s. b.	PERSON
aijbe-121	126	5	2013	DATE
aijbe-121	127	1	canadian	NORP
aijbe-121	128	1	11(2	CARDINAL
aijbe-121	128	2	21	CARDINAL
aijbe-121	129	1	feld	GPE
aijbe-121	129	2	l. p., & frey	ORG
aijbe-121	129	3	b.	PERSON
aijbe-121	129	4	2007	DATE
aijbe-121	130	1	29(1	CARDINAL
aijbe-121	130	2	102	CARDINAL
aijbe-121	130	3	o. h., & tungodden	ORG
aijbe-121	130	4	2003	DATE
aijbe-121	132	1	1459–1467	CARDINAL
aijbe-121	133	1	http://doi.org/10.1016/s0305-750x(03)00089-5 gangl	PERSON
aijbe-121	133	2	hofmann	PERSON
aijbe-121	133	3	2015	DATE
aijbe-121	134	1	37	DATE
aijbe-121	134	2	13	CARDINAL
aijbe-121	135	1	hillman	ORG
aijbe-121	135	2	a. l.	PERSON
aijbe-121	135	3	2004	DATE
aijbe-121	137	1	european	NORP
aijbe-121	137	2	20	CARDINAL
aijbe-121	137	3	1067–1077	CARDINAL
aijbe-121	138	1	2011	DATE
aijbe-121	138	2	8 march	DATE
aijbe-121	138	3	washington d.c	GPE
aijbe-121	140	1	jahnke	PERSON
aijbe-121	140	2	b., & weisser	ORG
aijbe-121	140	3	r. a.	PERSON
aijbe-121	140	4	2018	DATE
aijbe-121	141	1	africa	LOC
aijbe-121	142	1	european journal	ORG
aijbe-121	142	2	september 2017	DATE
aijbe-121	142	3	1–17	CARDINAL
aijbe-121	143	1	kirchler	PERSON
aijbe-121	143	2	e., & braithwaite	ORG
aijbe-121	143	3	2007	DATE
aijbe-121	144	1	kaufmann	ORG
aijbe-121	145	1	cambridge	GPE
aijbe-121	145	2	167	CARDINAL
aijbe-121	146	1	kirchler	PERSON
aijbe-121	146	2	e.	PERSON
aijbe-121	146	3	hoelzl	GPE
aijbe-121	146	4	e., & wahl	ORG
aijbe-121	146	5	i. (2008	PERSON
aijbe-121	147	1	29(2	CARDINAL
aijbe-121	147	2	210-225	CARDINAL
aijbe-121	148	1	kirchler	PERSON
aijbe-121	148	2	e.	PERSON
aijbe-121	148	3	s.	PERSON
aijbe-121	148	4	s., & wahl	ORG
aijbe-121	148	5	i.	PERSON
aijbe-121	148	6	2007	DATE
aijbe-121	149	1	07-30	DATE
aijbe-121	149	2	15	CARDINAL
aijbe-121	150	1	l.	GPE
aijbe-121	150	2	a.	PERSON
aijbe-121	150	3	pantya	PERSON
aijbe-121	150	4	j., belianin	ORG
aijbe-121	150	5	a., & kirchler	ORG
aijbe-121	150	6	e.	PERSON
aijbe-121	150	7	2013	DATE
aijbe-121	150	8	austria	GPE
aijbe-121	150	9	hungary	GPE
aijbe-121	150	10	romania	GPE
aijbe-121	150	11	russia	GPE
aijbe-121	151	1	34	CARDINAL
aijbe-121	151	2	169–180	CARDINAL
aijbe-121	152	1	kornhauser	ORG
aijbe-121	152	2	m. e.	PERSON
aijbe-121	152	3	2007	DATE
aijbe-121	153	1	irs	ORG
aijbe-121	154	1	2007	DATE
aijbe-121	154	2	annual	DATE
aijbe-121	154	3	congress	ORG
aijbe-121	154	4	138	CARDINAL
aijbe-121	154	5	180	CARDINAL
aijbe-121	155	1	2022	CARDINAL
aijbe-121	155	2	64	CARDINAL
aijbe-121	155	3	american	NORP
aijbe-121	156	1	mckerchar, m. & evans	ORG
aijbe-121	156	2	2009	DATE
aijbe-121	157	1	7(2	CARDINAL
aijbe-121	157	2	171201	DATE
aijbe-121	157	3	evans & tran-nam	ORG
aijbe-121	157	4	2016	DATE
aijbe-121	159	1	indonesia	GPE
aijbe-121	160	1	387425	DATE
aijbe-121	161	1	saad	PERSON
aijbe-121	161	2	n.	PERSON
aijbe-121	161	3	2010	DATE
aijbe-121	162	1	malaysia	GPE
aijbe-121	163	1	8(1	CARDINAL
aijbe-121	163	2	32-63	CARDINAL
aijbe-121	164	1	2016	CARDINAL
aijbe-121	164	2	2016transparency	CARDINAL
aijbe-121	164	3	2016	CARDINAL
aijbe-121	167	1	2017	CARDINAL
aijbe-121	169	1	144-160	CARDINAL
aijbe-121	170	1	2019	DATE