id	sid	tid	token	lemma	pos
aijbe-1121	1	1	american	american	PROPN
aijbe-1121	1	2	interdisciplinary	interdisciplinary	PROPN
aijbe-1121	1	3	journal	journal	NOUN
aijbe-1121	1	4	of	of	ADP
aijbe-1121	1	5	business	business	NOUN
aijbe-1121	1	6	and	and	CCONJ
aijbe-1121	1	7	economics	economic	NOUN
aijbe-1121	1	8	issn	issn	PROPN
aijbe-1121	1	9	:	:	PUNCT
aijbe-1121	1	10	2837	2837	NUM
aijbe-1121	1	11	-	-	SYM
aijbe-1121	1	12	1909	1909	NUM
aijbe-1121	1	13	|	|	NOUN
aijbe-1121	1	14	impact	impact	NOUN
aijbe-1121	1	15	factor	factor	NOUN
aijbe-1121	1	16	:	:	PUNCT
aijbe-1121	1	17	8.87	8.87	NUM
aijbe-1121	1	18	volume	volume	NOUN
aijbe-1121	1	19	.	.	PUNCT
aijbe-1121	2	1	12	12	NUM
aijbe-1121	2	2	,	,	PUNCT
aijbe-1121	2	3	number	number	NOUN
aijbe-1121	2	4	3	3	NUM
aijbe-1121	2	5	;	;	PUNCT
aijbe-1121	2	6	july	july	PROPN
aijbe-1121	2	7	september	september	PROPN
aijbe-1121	2	8	,	,	PUNCT
aijbe-1121	2	9	2025	2025	NUM
aijbe-1121	2	10	;	;	PUNCT
aijbe-1121	2	11	published	publish	VERB
aijbe-1121	2	12	by	by	ADP
aijbe-1121	2	13	:	:	PUNCT
aijbe-1121	2	14	scientific	scientific	ADJ
aijbe-1121	2	15	and	and	CCONJ
aijbe-1121	2	16	academic	academic	ADJ
aijbe-1121	2	17	development	development	PROPN
aijbe-1121	2	18	institute	institute	PROPN
aijbe-1121	2	19	(	(	PUNCT
aijbe-1121	2	20	sadi	sadi	PROPN
aijbe-1121	2	21	)	)	PUNCT
aijbe-1121	2	22	8933	8933	NUM
aijbe-1121	3	1	willis	willis	PROPN
aijbe-1121	3	2	ave	ave	PROPN
aijbe-1121	3	3	los	los	PROPN
aijbe-1121	3	4	angeles	angeles	PROPN
aijbe-1121	3	5	,	,	PUNCT
aijbe-1121	3	6	california	california	PROPN
aijbe-1121	3	7	https://sadijournals.org/index.php/aijbe|editorial@sadijournals.org	https://sadijournals.org/index.php/aijbe|editorial@sadijournals.org	VERB
aijbe-1121	3	8	15	15	NUM
aijbe-1121	3	9	american	american	ADJ
aijbe-1121	3	10	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	3	11	journal	journal	NOUN
aijbe-1121	3	12	of	of	ADP
aijbe-1121	3	13	business	business	NOUN
aijbe-1121	3	14	and	and	CCONJ
aijbe-1121	3	15	economics	economic	NOUN
aijbe-1121	3	16	|	|	ADV
aijbe-1121	3	17	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	3	18	analysis	analysis	NOUN
aijbe-1121	3	19	of	of	ADP
aijbe-1121	3	20	internally	internally	ADV
aijbe-1121	3	21	generated	generate	VERB
aijbe-1121	3	22	revenue	revenue	NOUN
aijbe-1121	3	23	(	(	PUNCT
aijbe-1121	3	24	igr	igr	PROPN
aijbe-1121	3	25	)	)	PUNCT
aijbe-1121	3	26	and	and	CCONJ
aijbe-1121	3	27	economic	economic	ADJ
aijbe-1121	3	28	growth	growth	NOUN
aijbe-1121	3	29	of	of	ADP
aijbe-1121	3	30	south	south	ADJ
aijbe-1121	3	31	states	state	NOUN
aijbe-1121	3	32	of	of	ADP
aijbe-1121	3	33	nigeria	nigeria	PROPN
aijbe-1121	3	34	atu	atu	PROPN
aijbe-1121	3	35	gina	gina	PROPN
aijbe-1121	3	36	,	,	PUNCT
aijbe-1121	3	37	reuben	reuben	PROPN
aijbe-1121	3	38	omozuafo	omozuafo	VERB
aijbe-1121	3	39	and	and	CCONJ
aijbe-1121	3	40	elijah	elijah	PROPN
aijbe-1121	3	41	omorowa	omorowa	PROPN
aijbe-1121	3	42	accounting	accounting	PROPN
aijbe-1121	3	43	,	,	PUNCT
aijbe-1121	3	44	department	department	NOUN
aijbe-1121	3	45	of	of	ADP
aijbe-1121	3	46	accounting	accounting	NOUN
aijbe-1121	3	47	,	,	PUNCT
aijbe-1121	4	1	well	well	INTJ
aijbe-1121	4	2	spring	spring	NOUN
aijbe-1121	4	3	university	university	PROPN
aijbe-1121	4	4	,	,	PUNCT
aijbe-1121	4	5	benin	benin	PROPN
aijbe-1121	4	6	city	city	PROPN
aijbe-1121	4	7	.	.	PUNCT
aijbe-1121	5	1	email	email	NOUN
aijbe-1121	5	2	:	:	PUNCT
aijbe-1121	6	1	atugina18@gmail.com	atugina18@gmail.com	PROPN
aijbe-1121	6	2	;	;	PUNCT
aijbe-1121	6	3	omozuaforeuben@gmail.com	omozuaforeuben@gmail.com	X
aijbe-1121	6	4	;	;	PUNCT
aijbe-1121	6	5	elijahomorowa@gmail.com	elijahomorowa@gmail.com	X
aijbe-1121	6	6	doi	doi	NOUN
aijbe-1121	6	7	:	:	PUNCT
aijbe-1121	6	8	https://doi.org/10.5281/zenodo.17047769	https://doi.org/10.5281/zenodo.17047769	NOUN
aijbe-1121	6	9	abstract	abstract	NOUN
aijbe-1121	6	10	:	:	PUNCT
aijbe-1121	6	11	this	this	DET
aijbe-1121	6	12	study	study	NOUN
aijbe-1121	6	13	determined	determine	VERB
aijbe-1121	6	14	the	the	DET
aijbe-1121	6	15	effect	effect	NOUN
aijbe-1121	6	16	of	of	ADP
aijbe-1121	6	17	internal	internal	ADJ
aijbe-1121	6	18	generated	generate	VERB
aijbe-1121	6	19	revenue	revenue	NOUN
aijbe-1121	6	20	on	on	ADP
aijbe-1121	6	21	gross	gross	ADJ
aijbe-1121	6	22	domestic	domestic	ADJ
aijbe-1121	6	23	product	product	NOUN
aijbe-1121	6	24	in	in	ADP
aijbe-1121	6	25	southsouth	southsouth	PROPN
aijbe-1121	6	26	states	state	NOUN
aijbe-1121	6	27	in	in	ADP
aijbe-1121	6	28	nigeria	nigeria	PROPN
aijbe-1121	6	29	.	.	PUNCT
aijbe-1121	7	1	ex	ex	ADJ
aijbe-1121	7	2	-	-	ADJ
aijbe-1121	7	3	post	post	ADJ
aijbe-1121	7	4	facto	facto	X
aijbe-1121	7	5	research	research	NOUN
aijbe-1121	7	6	design	design	NOUN
aijbe-1121	7	7	was	be	AUX
aijbe-1121	7	8	adopted	adopt	VERB
aijbe-1121	7	9	by	by	ADP
aijbe-1121	7	10	the	the	DET
aijbe-1121	7	11	study	study	NOUN
aijbe-1121	7	12	.	.	PUNCT
aijbe-1121	8	1	data	datum	NOUN
aijbe-1121	8	2	were	be	AUX
aijbe-1121	8	3	generated	generate	VERB
aijbe-1121	8	4	from	from	ADP
aijbe-1121	8	5	the	the	DET
aijbe-1121	8	6	publications	publication	NOUN
aijbe-1121	8	7	of	of	ADP
aijbe-1121	8	8	state	state	NOUN
aijbe-1121	8	9	internal	internal	ADJ
aijbe-1121	8	10	generated	generate	VERB
aijbe-1121	8	11	revenue	revenue	NOUN
aijbe-1121	8	12	(	(	PUNCT
aijbe-1121	8	13	sigr	sigr	NOUN
aijbe-1121	8	14	)	)	PUNCT
aijbe-1121	8	15	of	of	ADP
aijbe-1121	8	16	the	the	DET
aijbe-1121	8	17	five	five	NUM
aijbe-1121	8	18	south	south	ADJ
aijbe-1121	8	19	-	-	PUNCT
aijbe-1121	8	20	south	south	NOUN
aijbe-1121	8	21	states	state	NOUN
aijbe-1121	8	22	and	and	CCONJ
aijbe-1121	8	23	central	central	ADJ
aijbe-1121	8	24	bank	bank	PROPN
aijbe-1121	8	25	of	of	ADP
aijbe-1121	8	26	nigeria	nigeria	PROPN
aijbe-1121	8	27	(	(	PUNCT
aijbe-1121	8	28	cbn	cbn	PROPN
aijbe-1121	8	29	)	)	PUNCT
aijbe-1121	8	30	,	,	PUNCT
aijbe-1121	8	31	for	for	ADP
aijbe-1121	8	32	fourteen	fourteen	NUM
aijbe-1121	8	33	(	(	PUNCT
aijbe-1121	8	34	14	14	NUM
aijbe-1121	8	35	)	)	PUNCT
aijbe-1121	8	36	years	year	NOUN
aijbe-1121	8	37	spanning	span	VERB
aijbe-1121	8	38	from	from	ADP
aijbe-1121	8	39	2011	2011	NUM
aijbe-1121	8	40	to	to	ADP
aijbe-1121	8	41	2024	2024	NUM
aijbe-1121	8	42	.	.	PUNCT
aijbe-1121	9	1	regression	regression	NOUN
aijbe-1121	9	2	analysis	analysis	NOUN
aijbe-1121	9	3	was	be	AUX
aijbe-1121	9	4	employed	employ	VERB
aijbe-1121	9	5	to	to	PART
aijbe-1121	9	6	test	test	VERB
aijbe-1121	9	7	the	the	DET
aijbe-1121	9	8	hypothesis	hypothesis	NOUN
aijbe-1121	9	9	.	.	PUNCT
aijbe-1121	10	1	the	the	DET
aijbe-1121	10	2	study	study	NOUN
aijbe-1121	10	3	found	find	VERB
aijbe-1121	10	4	that	that	SCONJ
aijbe-1121	10	5	internal	internal	ADJ
aijbe-1121	10	6	generated	generate	VERB
aijbe-1121	10	7	revenue	revenue	NOUN
aijbe-1121	10	8	has	have	VERB
aijbe-1121	10	9	a	a	DET
aijbe-1121	10	10	significant	significant	ADJ
aijbe-1121	10	11	positive	positive	ADJ
aijbe-1121	10	12	effect	effect	NOUN
aijbe-1121	10	13	on	on	ADP
aijbe-1121	10	14	gross	gross	ADJ
aijbe-1121	10	15	domestic	domestic	ADJ
aijbe-1121	10	16	product	product	NOUN
aijbe-1121	10	17	among	among	ADP
aijbe-1121	10	18	in	in	ADP
aijbe-1121	10	19	nigeria	nigeria	PROPN
aijbe-1121	10	20	.	.	PUNCT
aijbe-1121	11	1	the	the	DET
aijbe-1121	11	2	study	study	NOUN
aijbe-1121	11	3	recommended	recommend	VERB
aijbe-1121	11	4	that	that	SCONJ
aijbe-1121	11	5	though	though	SCONJ
aijbe-1121	11	6	the	the	DET
aijbe-1121	11	7	igr	igr	NOUN
aijbe-1121	11	8	has	have	VERB
aijbe-1121	11	9	a	a	DET
aijbe-1121	11	10	positive	positive	ADJ
aijbe-1121	11	11	significant	significant	ADJ
aijbe-1121	11	12	effect	effect	NOUN
aijbe-1121	11	13	on	on	ADP
aijbe-1121	11	14	gross	gross	ADJ
aijbe-1121	11	15	domestic	domestic	ADJ
aijbe-1121	11	16	product	product	NOUN
aijbe-1121	11	17	,	,	PUNCT
aijbe-1121	11	18	and	and	CCONJ
aijbe-1121	11	19	it	it	PRON
aijbe-1121	11	20	can	can	AUX
aijbe-1121	11	21	be	be	AUX
aijbe-1121	11	22	used	use	VERB
aijbe-1121	11	23	for	for	ADP
aijbe-1121	11	24	policy	policy	NOUN
aijbe-1121	11	25	making	making	NOUN
aijbe-1121	11	26	,	,	PUNCT
aijbe-1121	11	27	a	a	DET
aijbe-1121	11	28	deliberate	deliberate	ADJ
aijbe-1121	11	29	action	action	NOUN
aijbe-1121	11	30	needed	need	VERB
aijbe-1121	11	31	by	by	ADP
aijbe-1121	11	32	southsouth	southsouth	PROPN
aijbe-1121	11	33	states	states	PROPN
aijbe-1121	11	34	governments	government	NOUN
aijbe-1121	11	35	to	to	PART
aijbe-1121	11	36	improve	improve	VERB
aijbe-1121	11	37	internal	internal	ADJ
aijbe-1121	11	38	generated	generate	VERB
aijbe-1121	11	39	revenue	revenue	NOUN
aijbe-1121	11	40	of	of	ADP
aijbe-1121	11	41	their	their	PRON
aijbe-1121	11	42	states	state	NOUN
aijbe-1121	11	43	,	,	PUNCT
aijbe-1121	11	44	as	as	ADV
aijbe-1121	11	45	well	well	ADV
aijbe-1121	11	46	develop	develop	VERB
aijbe-1121	11	47	a	a	DET
aijbe-1121	11	48	proper	proper	ADJ
aijbe-1121	11	49	mechanism	mechanism	NOUN
aijbe-1121	11	50	for	for	ADP
aijbe-1121	11	51	the	the	DET
aijbe-1121	11	52	appropriate	appropriate	ADJ
aijbe-1121	11	53	application	application	NOUN
aijbe-1121	11	54	of	of	ADP
aijbe-1121	11	55	their	their	PRON
aijbe-1121	11	56	resources	resource	NOUN
aijbe-1121	11	57	.	.	PUNCT
aijbe-1121	12	1	keywords	keyword	NOUN
aijbe-1121	12	2	:	:	PUNCT
aijbe-1121	12	3	internal	internal	ADJ
aijbe-1121	12	4	generated	generate	VERB
aijbe-1121	12	5	revenue	revenue	NOUN
aijbe-1121	12	6	,	,	PUNCT
aijbe-1121	12	7	gross	gross	ADJ
aijbe-1121	12	8	domestic	domestic	ADJ
aijbe-1121	12	9	product	product	NOUN
aijbe-1121	12	10	and	and	CCONJ
aijbe-1121	12	11	south	south	ADJ
aijbe-1121	12	12	-	-	PUNCT
aijbe-1121	12	13	south	south	NOUN
aijbe-1121	12	14	states	state	NOUN
aijbe-1121	12	15	,	,	PUNCT
aijbe-1121	12	16	nigeria	nigeria	PROPN
aijbe-1121	12	17	.	.	PUNCT
aijbe-1121	13	1	introduction	introduction	NOUN
aijbe-1121	13	2	state	state	NOUN
aijbe-1121	13	3	governments	government	NOUN
aijbe-1121	13	4	in	in	ADP
aijbe-1121	13	5	nigeria	nigeria	PROPN
aijbe-1121	13	6	are	be	AUX
aijbe-1121	13	7	in	in	ADP
aijbe-1121	13	8	economically	economically	ADV
aijbe-1121	13	9	precarious	precarious	ADJ
aijbe-1121	13	10	positions	position	NOUN
aijbe-1121	13	11	in	in	ADP
aijbe-1121	13	12	this	this	DET
aijbe-1121	13	13	period	period	NOUN
aijbe-1121	13	14	of	of	ADP
aijbe-1121	13	15	monetary	monetary	ADJ
aijbe-1121	13	16	recession	recession	NOUN
aijbe-1121	13	17	.	.	PUNCT
aijbe-1121	14	1	owing	owe	VERB
aijbe-1121	14	2	largely	largely	ADV
aijbe-1121	14	3	to	to	ADP
aijbe-1121	14	4	dwindling	dwindle	VERB
aijbe-1121	14	5	oil	oil	NOUN
aijbe-1121	14	6	fees	fee	NOUN
aijbe-1121	14	7	and	and	CCONJ
aijbe-1121	14	8	economic	economic	ADJ
aijbe-1121	14	9	imbalance	imbalance	NOUN
aijbe-1121	14	10	,	,	PUNCT
aijbe-1121	14	11	many	many	ADJ
aijbe-1121	14	12	states	state	NOUN
aijbe-1121	14	13	in	in	ADP
aijbe-1121	14	14	nigeria	nigeria	PROPN
aijbe-1121	14	15	are	be	AUX
aijbe-1121	14	16	nonetheless	nonetheless	ADV
aijbe-1121	14	17	defaulting	default	VERB
aijbe-1121	14	18	in	in	ADP
aijbe-1121	14	19	their	their	PRON
aijbe-1121	14	20	economic	economic	ADJ
aijbe-1121	14	21	responsibilities	responsibility	NOUN
aijbe-1121	14	22	to	to	ADP
aijbe-1121	14	23	their	their	PRON
aijbe-1121	14	24	workers	worker	NOUN
aijbe-1121	14	25	despite	despite	SCONJ
aijbe-1121	14	26	the	the	DET
aijbe-1121	14	27	bailout	bailout	NOUN
aijbe-1121	14	28	finances	finance	NOUN
aijbe-1121	14	29	via	via	ADP
aijbe-1121	14	30	the	the	DET
aijbe-1121	14	31	federal	federal	ADJ
aijbe-1121	14	32	government	government	NOUN
aijbe-1121	14	33	to	to	PART
aijbe-1121	14	34	assist	assist	VERB
aijbe-1121	14	35	them	they	PRON
aijbe-1121	14	36	to	to	PART
aijbe-1121	14	37	pay	pay	VERB
aijbe-1121	14	38	splendid	splendid	ADJ
aijbe-1121	14	39	salaries	salary	NOUN
aijbe-1121	14	40	and	and	CCONJ
aijbe-1121	14	41	allowances	allowance	NOUN
aijbe-1121	14	42	.	.	PUNCT
aijbe-1121	15	1	most	most	ADJ
aijbe-1121	15	2	of	of	ADP
aijbe-1121	15	3	the	the	DET
aijbe-1121	15	4	states	state	NOUN
aijbe-1121	15	5	should	should	AUX
aijbe-1121	15	6	hardly	hardly	ADV
aijbe-1121	15	7	ever	ever	ADV
aijbe-1121	15	8	meet	meet	VERB
aijbe-1121	15	9	their	their	PRON
aijbe-1121	15	10	recurrent	recurrent	ADJ
aijbe-1121	15	11	expenditure	expenditure	NOUN
aijbe-1121	15	12	no	no	ADV
aijbe-1121	15	13	longer	long	ADV
aijbe-1121	15	14	to	to	PART
aijbe-1121	15	15	talk	talk	VERB
aijbe-1121	15	16	of	of	ADP
aijbe-1121	15	17	capital	capital	NOUN
aijbe-1121	15	18	fees	fee	NOUN
aijbe-1121	15	19	.	.	PUNCT
aijbe-1121	16	1	the	the	DET
aijbe-1121	16	2	federal	federal	ADJ
aijbe-1121	16	3	government	government	NOUN
aijbe-1121	16	4	of	of	ADP
aijbe-1121	16	5	president	president	PROPN
aijbe-1121	16	6	muhammadu	muhammadu	VERB
aijbe-1121	16	7	buhari	buhari	PROPN
aijbe-1121	16	8	granted	grant	VERB
aijbe-1121	16	9	more	more	ADJ
aijbe-1121	16	10	statutory	statutory	ADJ
aijbe-1121	16	11	allocation	allocation	NOUN
aijbe-1121	16	12	of	of	ADP
aijbe-1121	16	13	n1.seventy	n1.seventy	NUM
aijbe-1121	16	14	five	five	NUM
aijbe-1121	16	15	trillion	trillion	NUM
aijbe-1121	16	16	as	as	ADP
aijbe-1121	16	17	bailout	bailout	NOUN
aijbe-1121	16	18	to	to	ADP
aijbe-1121	16	19	state	state	NOUN
aijbe-1121	16	20	governments	government	NOUN
aijbe-1121	16	21	in	in	ADP
aijbe-1121	16	22	2017	2017	NUM
aijbe-1121	16	23	,	,	PUNCT
aijbe-1121	16	24	following	follow	VERB
aijbe-1121	16	25	pleas	plea	NOUN
aijbe-1121	16	26	from	from	ADP
aijbe-1121	16	27	nigeria	nigeria	PROPN
aijbe-1121	16	28	governors‟	governors‟	PROPN
aijbe-1121	16	29	forum	forum	PROPN
aijbe-1121	16	30	(	(	PUNCT
aijbe-1121	16	31	dmo	dmo	PROPN
aijbe-1121	16	32	,	,	PUNCT
aijbe-1121	16	33	2017	2017	NUM
aijbe-1121	16	34	referred	refer	VERB
aijbe-1121	16	35	to	to	ADP
aijbe-1121	16	36	in	in	ADP
aijbe-1121	16	37	fasoye	fasoye	NOUN
aijbe-1121	16	38	,	,	PUNCT
aijbe-1121	16	39	2020).this	2020).this	PRON
aijbe-1121	16	40	gesture	gesture	NOUN
aijbe-1121	16	41	became	became	AUX
aijbe-1121	16	42	followed	follow	VERB
aijbe-1121	16	43	by	by	ADP
aijbe-1121	16	44	means	mean	NOUN
aijbe-1121	16	45	of	of	ADP
aijbe-1121	16	46	some	some	DET
aijbe-1121	16	47	other	other	ADJ
aijbe-1121	16	48	launch	launch	NOUN
aijbe-1121	16	49	of	of	ADP
aijbe-1121	16	50	n760.17	n760.17	ADJ
aijbe-1121	16	51	billion	billion	NUM
aijbe-1121	16	52	as	as	ADP
aijbe-1121	16	53	refund	refund	NOUN
aijbe-1121	16	54	under	under	ADP
aijbe-1121	16	55	the	the	DET
aijbe-1121	16	56	paris	paris	PROPN
aijbe-1121	16	57	membership	membership	NOUN
aijbe-1121	16	58	mortgage	mortgage	NOUN
aijbe-1121	16	59	to	to	ADP
aijbe-1121	16	60	state	state	NOUN
aijbe-1121	16	61	governments	government	NOUN
aijbe-1121	16	62	(	(	PUNCT
aijbe-1121	16	63	fasoye	fasoye	NOUN
aijbe-1121	16	64	,	,	PUNCT
aijbe-1121	16	65	2020	2020	NUM
aijbe-1121	16	66	)	)	PUNCT
aijbe-1121	16	67	.	.	PUNCT
aijbe-1121	17	1	beyond	beyond	ADP
aijbe-1121	17	2	internally	internally	ADV
aijbe-1121	17	3	generated	generate	VERB
aijbe-1121	17	4	revenue	revenue	NOUN
aijbe-1121	17	5	and	and	CCONJ
aijbe-1121	17	6	federally	federally	ADV
aijbe-1121	17	7	allocated	allocate	VERB
aijbe-1121	17	8	revenue	revenue	NOUN
aijbe-1121	17	9	,	,	PUNCT
aijbe-1121	17	10	debt	debt	NOUN
aijbe-1121	17	11	financing	financing	NOUN
aijbe-1121	17	12	is	be	AUX
aijbe-1121	17	13	another	another	DET
aijbe-1121	17	14	tool	tool	NOUN
aijbe-1121	17	15	for	for	ADP
aijbe-1121	17	16	handling	handle	VERB
aijbe-1121	17	17	a	a	DET
aijbe-1121	17	18	situation	situation	NOUN
aijbe-1121	17	19	where	where	SCONJ
aijbe-1121	17	20	government	government	NOUN
aijbe-1121	17	21	revenues	revenue	NOUN
aijbe-1121	17	22	fall	fall	VERB
aijbe-1121	17	23	short	short	ADV
aijbe-1121	17	24	of	of	ADP
aijbe-1121	17	25	expenditures	expenditure	NOUN
aijbe-1121	17	26	.	.	PUNCT
aijbe-1121	18	1	debt	debt	NOUN
aijbe-1121	18	2	option	option	NOUN
aijbe-1121	18	3	is	be	AUX
aijbe-1121	18	4	analogous	analogous	ADJ
aijbe-1121	18	5	to	to	PART
aijbe-1121	18	6	salt	salt	VERB
aijbe-1121	18	7	in	in	ADP
aijbe-1121	18	8	cooking	cooking	NOUN
aijbe-1121	18	9	:	:	PUNCT
aijbe-1121	18	10	too	too	ADV
aijbe-1121	18	11	little	little	ADJ
aijbe-1121	18	12	or	or	CCONJ
aijbe-1121	18	13	too	too	ADV
aijbe-1121	18	14	much	much	ADJ
aijbe-1121	18	15	of	of	ADP
aijbe-1121	18	16	it	it	PRON
aijbe-1121	18	17	is	be	AUX
aijbe-1121	18	18	bad	bad	ADJ
aijbe-1121	18	19	.	.	PUNCT
aijbe-1121	19	1	yusuf	yusuf	PROPN
aijbe-1121	19	2	and	and	CCONJ
aijbe-1121	19	3	mohd	mohd	PROPN
aijbe-1121	19	4	(	(	PUNCT
aijbe-1121	19	5	2021	2021	NUM
aijbe-1121	19	6	)	)	PUNCT
aijbe-1121	19	7	posit	posit	VERB
aijbe-1121	19	8	that	that	SCONJ
aijbe-1121	19	9	economic	economic	ADJ
aijbe-1121	19	10	growth	growth	NOUN
aijbe-1121	19	11	becomes	become	VERB
aijbe-1121	19	12	faster	fast	ADV
aijbe-1121	19	13	when	when	SCONJ
aijbe-1121	19	14	judicious	judicious	ADJ
aijbe-1121	19	15	borrowings	borrowing	NOUN
aijbe-1121	19	16	are	be	AUX
aijbe-1121	19	17	used	use	VERB
aijbe-1121	19	18	to	to	PART
aijbe-1121	19	19	fund	fund	VERB
aijbe-1121	19	20	public	public	ADJ
aijbe-1121	19	21	and	and	CCONJ
aijbe-1121	19	22	infrastructure	infrastructure	NOUN
aijbe-1121	19	23	development	development	NOUN
aijbe-1121	19	24	.	.	PUNCT
aijbe-1121	20	1	however	however	ADV
aijbe-1121	20	2	,	,	PUNCT
aijbe-1121	20	3	excessive	excessive	ADJ
aijbe-1121	20	4	debt	debt	NOUN
aijbe-1121	20	5	funding	funding	NOUN
aijbe-1121	20	6	is	be	AUX
aijbe-1121	20	7	not	not	PART
aijbe-1121	20	8	without	without	ADP
aijbe-1121	20	9	numerous	numerous	ADJ
aijbe-1121	20	10	adverse	adverse	ADJ
aijbe-1121	20	11	consequences	consequence	NOUN
aijbe-1121	20	12	on	on	ADP
aijbe-1121	20	13	the	the	DET
aijbe-1121	20	14	economy	economy	NOUN
aijbe-1121	20	15	which	which	PRON
aijbe-1121	20	16	include	include	VERB
aijbe-1121	20	17	but	but	CCONJ
aijbe-1121	20	18	not	not	PART
aijbe-1121	20	19	limited	limit	VERB
aijbe-1121	20	20	to	to	ADP
aijbe-1121	20	21	huge	huge	PROPN
aijbe-1121	20	22	atu	atu	PROPN
aijbe-1121	20	23	gina	gina	PROPN
aijbe-1121	20	24	,	,	PUNCT
aijbe-1121	20	25	reuben	reuben	PROPN
aijbe-1121	20	26	omozuafo	omozuafo	VERB
aijbe-1121	20	27	and	and	CCONJ
aijbe-1121	20	28	elijah	elijah	PROPN
aijbe-1121	20	29	omorowa	omorowa	PROPN
aijbe-1121	20	30	(	(	PUNCT
aijbe-1121	20	31	2025	2025	NUM
aijbe-1121	20	32	)	)	PUNCT
aijbe-1121	20	33	16	16	NUM
aijbe-1121	20	34	american	american	ADJ
aijbe-1121	20	35	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	20	36	journal	journal	NOUN
aijbe-1121	20	37	of	of	ADP
aijbe-1121	20	38	business	business	NOUN
aijbe-1121	20	39	and	and	CCONJ
aijbe-1121	20	40	economics	economic	NOUN
aijbe-1121	20	41	|	|	ADV
aijbe-1121	20	42	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	20	43	debt	debt	NOUN
aijbe-1121	20	44	overhang	overhang	NOUN
aijbe-1121	20	45	and	and	CCONJ
aijbe-1121	20	46	cash	cash	NOUN
aijbe-1121	20	47	strain	strain	NOUN
aijbe-1121	20	48	owing	owe	VERB
aijbe-1121	20	49	to	to	ADP
aijbe-1121	20	50	interest	interest	NOUN
aijbe-1121	20	51	payments	payment	NOUN
aijbe-1121	20	52	(	(	PUNCT
aijbe-1121	20	53	joy	joy	NOUN
aijbe-1121	20	54	&	&	CCONJ
aijbe-1121	20	55	panda	panda	NOUN
aijbe-1121	20	56	,	,	PUNCT
aijbe-1121	20	57	2020	2020	NUM
aijbe-1121	20	58	)	)	PUNCT
aijbe-1121	20	59	.	.	PUNCT
aijbe-1121	21	1	in	in	ADP
aijbe-1121	21	2	the	the	DET
aijbe-1121	21	3	same	same	ADJ
aijbe-1121	21	4	vein	vein	NOUN
aijbe-1121	21	5	,	,	PUNCT
aijbe-1121	21	6	high	high	ADJ
aijbe-1121	21	7	debt	debt	NOUN
aijbe-1121	21	8	profile	profile	NOUN
aijbe-1121	21	9	inhibits	inhibit	VERB
aijbe-1121	21	10	the	the	DET
aijbe-1121	21	11	borrower	borrower	NOUN
aijbe-1121	21	12	’s	’s	PART
aijbe-1121	21	13	capacity	capacity	NOUN
aijbe-1121	21	14	to	to	PART
aijbe-1121	21	15	invest	invest	VERB
aijbe-1121	21	16	in	in	ADP
aijbe-1121	21	17	productive	productive	ADJ
aijbe-1121	21	18	activities	activity	NOUN
aijbe-1121	21	19	such	such	ADJ
aijbe-1121	21	20	as	as	ADP
aijbe-1121	21	21	investment	investment	NOUN
aijbe-1121	21	22	in	in	ADP
aijbe-1121	21	23	infrastructure	infrastructure	NOUN
aijbe-1121	21	24	,	,	PUNCT
aijbe-1121	21	25	education	education	NOUN
aijbe-1121	21	26	and	and	CCONJ
aijbe-1121	21	27	public	public	ADJ
aijbe-1121	21	28	health	health	NOUN
aijbe-1121	21	29	(	(	PUNCT
aijbe-1121	21	30	johnny	johnny	PROPN
aijbe-1121	21	31	&	&	CCONJ
aijbe-1121	21	32	johnnywalker	johnnywalker	PROPN
aijbe-1121	21	33	,	,	PUNCT
aijbe-1121	21	34	2018	2018	NUM
aijbe-1121	21	35	)	)	PUNCT
aijbe-1121	21	36	.	.	PUNCT
aijbe-1121	22	1	personal	personal	ADJ
aijbe-1121	22	2	income	income	NOUN
aijbe-1121	22	3	tax	tax	NOUN
aijbe-1121	22	4	,	,	PUNCT
aijbe-1121	22	5	licenses	license	NOUN
aijbe-1121	22	6	,	,	PUNCT
aijbe-1121	22	7	charges	charge	NOUN
aijbe-1121	22	8	and	and	CCONJ
aijbe-1121	22	9	fines	fine	NOUN
aijbe-1121	22	10	were	be	AUX
aijbe-1121	22	11	the	the	DET
aijbe-1121	22	12	bedrock	bedrock	NOUN
aijbe-1121	22	13	of	of	ADP
aijbe-1121	22	14	internally	internally	ADV
aijbe-1121	22	15	generated	generate	VERB
aijbe-1121	22	16	revenue	revenue	NOUN
aijbe-1121	22	17	(	(	PUNCT
aijbe-1121	22	18	igr	igr	PROPN
aijbe-1121	22	19	)	)	PUNCT
aijbe-1121	22	20	of	of	ADP
aijbe-1121	22	21	sokoto	sokoto	PROPN
aijbe-1121	22	22	kingdom	kingdom	PROPN
aijbe-1121	22	23	.	.	PUNCT
aijbe-1121	23	1	a	a	DET
aijbe-1121	23	2	huge	huge	ADJ
aijbe-1121	23	3	percentage	percentage	NOUN
aijbe-1121	23	4	of	of	ADP
aijbe-1121	23	5	the	the	DET
aijbe-1121	23	6	igr	igr	NOUN
aijbe-1121	23	7	come	come	VERB
aijbe-1121	23	8	from	from	ADP
aijbe-1121	23	9	personal	personal	ADJ
aijbe-1121	23	10	profits	profit	NOUN
aijbe-1121	23	11	tax	tax	NOUN
aijbe-1121	23	12	(	(	PUNCT
aijbe-1121	23	13	paye	paye	NOUN
aijbe-1121	23	14	)	)	PUNCT
aijbe-1121	23	15	deductions	deduction	NOUN
aijbe-1121	23	16	from	from	ADP
aijbe-1121	23	17	employee	employee	NOUN
aijbe-1121	23	18	’s	’s	PART
aijbe-1121	23	19	salary	salary	NOUN
aijbe-1121	23	20	resident	resident	NOUN
aijbe-1121	23	21	inside	inside	ADP
aijbe-1121	23	22	the	the	DET
aijbe-1121	23	23	kingdom	kingdom	NOUN
aijbe-1121	23	24	.	.	PUNCT
aijbe-1121	24	1	as	as	ADP
aijbe-1121	24	2	a	a	DET
aijbe-1121	24	3	result	result	NOUN
aijbe-1121	24	4	,	,	PUNCT
aijbe-1121	24	5	it	it	PRON
aijbe-1121	24	6	has	have	AUX
aijbe-1121	24	7	become	become	VERB
aijbe-1121	24	8	vital	vital	ADJ
aijbe-1121	24	9	for	for	ADP
aijbe-1121	24	10	country	country	NOUN
aijbe-1121	24	11	and	and	CCONJ
aijbe-1121	24	12	nearby	nearby	ADJ
aijbe-1121	24	13	governments	government	NOUN
aijbe-1121	24	14	to	to	PART
aijbe-1121	24	15	provide	provide	VERB
aijbe-1121	24	16	sufficient	sufficient	ADJ
aijbe-1121	24	17	sales	sale	NOUN
aijbe-1121	24	18	from	from	ADP
aijbe-1121	24	19	home	home	NOUN
aijbe-1121	24	20	assets	asset	NOUN
aijbe-1121	24	21	.	.	PUNCT
aijbe-1121	25	1	this	this	DET
aijbe-1121	25	2	requirement	requirement	NOUN
aijbe-1121	25	3	emphasizes	emphasize	VERB
aijbe-1121	25	4	how	how	SCONJ
aijbe-1121	25	5	eager	eager	ADJ
aijbe-1121	25	6	nation	nation	NOUN
aijbe-1121	25	7	,	,	PUNCT
aijbe-1121	25	8	local	local	ADJ
aijbe-1121	25	9	,	,	PUNCT
aijbe-1121	25	10	and	and	CCONJ
aijbe-1121	25	11	even	even	ADV
aijbe-1121	25	12	federal	federal	ADJ
aijbe-1121	25	13	governments	government	NOUN
aijbe-1121	25	14	are	be	AUX
aijbe-1121	25	15	to	to	PART
aijbe-1121	25	16	locate	locate	VERB
aijbe-1121	25	17	new	new	ADJ
aijbe-1121	25	18	revenue	revenue	NOUN
aijbe-1121	25	19	streams	stream	NOUN
aijbe-1121	25	20	or	or	CCONJ
aijbe-1121	25	21	to	to	PART
aijbe-1121	25	22	come	come	VERB
aijbe-1121	25	23	to	to	PART
aijbe-1121	25	24	be	be	AUX
aijbe-1121	25	25	extra	extra	ADV
aijbe-1121	25	26	competitive	competitive	ADJ
aijbe-1121	25	27	and	and	CCONJ
aijbe-1121	25	28	innovative	innovative	ADJ
aijbe-1121	25	29	in	in	ADP
aijbe-1121	25	30	their	their	PRON
aijbe-1121	25	31	methods	method	NOUN
aijbe-1121	25	32	of	of	ADP
aijbe-1121	25	33	obtaining	obtain	VERB
aijbe-1121	25	34	price	price	NOUN
aijbe-1121	25	35	range	range	NOUN
aijbe-1121	25	36	from	from	ADP
aijbe-1121	25	37	already	already	ADV
aijbe-1121	25	38	-	-	PUNCT
aijbe-1121	25	39	present	present	ADJ
aijbe-1121	25	40	resources	resource	NOUN
aijbe-1121	25	41	.	.	PUNCT
aijbe-1121	26	1	revenue	revenue	NOUN
aijbe-1121	26	2	generation	generation	NOUN
aijbe-1121	26	3	and	and	CCONJ
aijbe-1121	26	4	its	its	PRON
aijbe-1121	26	5	sustainability	sustainability	NOUN
aijbe-1121	26	6	are	be	AUX
aijbe-1121	26	7	of	of	ADP
aijbe-1121	26	8	paramount	paramount	ADJ
aijbe-1121	26	9	importance	importance	NOUN
aijbe-1121	26	10	due	due	ADP
aijbe-1121	26	11	to	to	ADP
aijbe-1121	26	12	the	the	DET
aijbe-1121	26	13	fact	fact	NOUN
aijbe-1121	26	14	that	that	SCONJ
aijbe-1121	26	15	revenue	revenue	NOUN
aijbe-1121	26	16	represents	represent	VERB
aijbe-1121	26	17	the	the	DET
aijbe-1121	26	18	life	life	NOUN
aijbe-1121	26	19	wire	wire	NOUN
aijbe-1121	26	20	of	of	ADP
aijbe-1121	26	21	establishments	establishment	NOUN
aijbe-1121	26	22	both	both	CCONJ
aijbe-1121	26	23	in	in	ADP
aijbe-1121	26	24	evolved	evolved	ADJ
aijbe-1121	26	25	and	and	CCONJ
aijbe-1121	26	26	developing	develop	VERB
aijbe-1121	26	27	nations	nation	NOUN
aijbe-1121	26	28	.	.	PUNCT
aijbe-1121	27	1	the	the	DET
aijbe-1121	27	2	significance	significance	NOUN
aijbe-1121	27	3	of	of	ADP
aijbe-1121	27	4	revenue	revenue	NOUN
aijbe-1121	27	5	era	era	NOUN
aijbe-1121	27	6	,	,	PUNCT
aijbe-1121	27	7	allocation	allocation	NOUN
aijbe-1121	27	8	,	,	PUNCT
aijbe-1121	27	9	and	and	CCONJ
aijbe-1121	27	10	distribution	distribution	NOUN
aijbe-1121	27	11	toward	toward	ADP
aijbe-1121	27	12	keeping	keep	VERB
aijbe-1121	27	13	each	each	DET
aijbe-1121	27	14	the	the	DET
aijbe-1121	27	15	prevailing	prevailing	ADJ
aijbe-1121	27	16	and	and	CCONJ
aijbe-1121	27	17	new	new	ADJ
aijbe-1121	27	18	socio	socio	NOUN
aijbe-1121	27	19	-	-	PUNCT
aijbe-1121	27	20	political	political	ADJ
aijbe-1121	27	21	and	and	CCONJ
aijbe-1121	27	22	monetary	monetary	ADJ
aijbe-1121	27	23	structure	structure	NOUN
aijbe-1121	27	24	in	in	ADP
aijbe-1121	27	25	any	any	DET
aijbe-1121	27	26	economy	economy	NOUN
aijbe-1121	27	27	can	can	AUX
aijbe-1121	27	28	not	not	PART
aijbe-1121	27	29	be	be	AUX
aijbe-1121	27	30	overemphasized	overemphasize	VERB
aijbe-1121	27	31	(	(	PUNCT
aijbe-1121	27	32	morufu	morufu	PROPN
aijbe-1121	27	33	&	&	CCONJ
aijbe-1121	27	34	babatope	babatope	NOUN
aijbe-1121	27	35	,	,	PUNCT
aijbe-1121	27	36	2017	2017	NUM
aijbe-1121	27	37	)	)	PUNCT
aijbe-1121	27	38	.	.	PUNCT
aijbe-1121	28	1	revenue	revenue	NOUN
aijbe-1121	28	2	generation	generation	NOUN
aijbe-1121	28	3	guarantees	guarantee	VERB
aijbe-1121	28	4	financial	financial	ADJ
aijbe-1121	28	5	viability	viability	NOUN
aijbe-1121	28	6	which	which	PRON
aijbe-1121	28	7	represents	represent	VERB
aijbe-1121	28	8	the	the	DET
aijbe-1121	28	9	potential	potential	NOUN
aijbe-1121	28	10	to	to	PART
aijbe-1121	28	11	generate	generate	VERB
aijbe-1121	28	12	sufficient	sufficient	ADJ
aijbe-1121	28	13	income	income	NOUN
aijbe-1121	28	14	to	to	PART
aijbe-1121	28	15	fulfill	fulfill	VERB
aijbe-1121	28	16	operating	operating	NOUN
aijbe-1121	28	17	bills	bill	NOUN
aijbe-1121	28	18	and	and	CCONJ
aijbe-1121	28	19	debt	debt	NOUN
aijbe-1121	28	20	commitments	commitment	NOUN
aijbe-1121	28	21	,	,	PUNCT
aijbe-1121	28	22	and	and	CCONJ
aijbe-1121	28	23	in	in	ADP
aijbe-1121	28	24	which	which	PRON
aijbe-1121	28	25	relevant	relevant	ADJ
aijbe-1121	28	26	,	,	PUNCT
aijbe-1121	28	27	to	to	ADP
aijbe-1121	28	28	where	where	SCONJ
aijbe-1121	28	29	increase	increase	VERB
aijbe-1121	28	30	even	even	ADV
aijbe-1121	28	31	as	as	ADP
aijbe-1121	28	32	maintaining	maintain	VERB
aijbe-1121	28	33	service	service	NOUN
aijbe-1121	28	34	levels	level	NOUN
aijbe-1121	28	35	.	.	PUNCT
aijbe-1121	29	1	studies	study	NOUN
aijbe-1121	29	2	such	such	ADJ
aijbe-1121	29	3	like	like	ADP
aijbe-1121	29	4	;	;	PUNCT
aijbe-1121	29	5	kabiru	kabiru	NOUN
aijbe-1121	29	6	,	,	PUNCT
aijbe-1121	29	7	abdulkadir	abdulkadir	ADJ
aijbe-1121	29	8	and	and	CCONJ
aijbe-1121	29	9	yahaya	yahaya	NOUN
aijbe-1121	29	10	(	(	PUNCT
aijbe-1121	29	11	2024	2024	NUM
aijbe-1121	29	12	)	)	PUNCT
aijbe-1121	29	13	ascertained	ascertain	VERB
aijbe-1121	29	14	the	the	DET
aijbe-1121	29	15	importance	importance	NOUN
aijbe-1121	29	16	of	of	ADP
aijbe-1121	29	17	internally	internally	ADV
aijbe-1121	29	18	generated	generate	VERB
aijbe-1121	29	19	revenue	revenue	NOUN
aijbe-1121	29	20	(	(	PUNCT
aijbe-1121	29	21	igr	igr	PROPN
aijbe-1121	29	22	)	)	PUNCT
aijbe-1121	29	23	on	on	ADP
aijbe-1121	29	24	service	service	NOUN
aijbe-1121	29	25	delivery	delivery	NOUN
aijbe-1121	29	26	in	in	ADP
aijbe-1121	29	27	sokoto	sokoto	PROPN
aijbe-1121	29	28	state	state	PROPN
aijbe-1121	29	29	.	.	PUNCT
aijbe-1121	30	1	agnes	agnes	PROPN
aijbe-1121	30	2	,	,	PUNCT
aijbe-1121	30	3	samuel	samuel	PROPN
aijbe-1121	30	4	and	and	CCONJ
aijbe-1121	30	5	okpanachi	okpanachi	ADV
aijbe-1121	30	6	(	(	PUNCT
aijbe-1121	30	7	2023	2023	NUM
aijbe-1121	30	8	)	)	PUNCT
aijbe-1121	30	9	determined	determine	VERB
aijbe-1121	30	10	the	the	DET
aijbe-1121	30	11	effect	effect	NOUN
aijbe-1121	30	12	of	of	ADP
aijbe-1121	30	13	internally	internally	ADV
aijbe-1121	30	14	generated	generate	VERB
aijbe-1121	30	15	revenue	revenue	NOUN
aijbe-1121	30	16	at	at	ADP
aijbe-1121	30	17	the	the	DET
aijbe-1121	30	18	national	national	ADJ
aijbe-1121	30	19	and	and	CCONJ
aijbe-1121	30	20	regional	regional	ADJ
aijbe-1121	30	21	levels	level	NOUN
aijbe-1121	30	22	in	in	ADP
aijbe-1121	30	23	nigeria	nigeria	PROPN
aijbe-1121	30	24	,	,	PUNCT
aijbe-1121	30	25	which	which	PRON
aijbe-1121	30	26	are	be	AUX
aijbe-1121	30	27	dealing	deal	VERB
aijbe-1121	30	28	with	with	ADP
aijbe-1121	30	29	significant	significant	ADJ
aijbe-1121	30	30	development	development	NOUN
aijbe-1121	30	31	obstacles	obstacle	NOUN
aijbe-1121	30	32	.	.	PUNCT
aijbe-1121	31	1	okon	okon	PROPN
aijbe-1121	31	2	and	and	CCONJ
aijbe-1121	31	3	uwah	uwah	PROPN
aijbe-1121	31	4	(	(	PUNCT
aijbe-1121	31	5	2023	2023	NUM
aijbe-1121	31	6	)	)	PUNCT
aijbe-1121	31	7	assessed	assess	VERB
aijbe-1121	31	8	the	the	DET
aijbe-1121	31	9	association	association	NOUN
aijbe-1121	31	10	between	between	ADP
aijbe-1121	31	11	internally	internally	ADV
aijbe-1121	31	12	generated	generate	VERB
aijbe-1121	31	13	revenue	revenue	NOUN
aijbe-1121	31	14	and	and	CCONJ
aijbe-1121	31	15	infrastructural	infrastructural	ADJ
aijbe-1121	31	16	development	development	NOUN
aijbe-1121	31	17	in	in	ADP
aijbe-1121	31	18	akwa	akwa	ADJ
aijbe-1121	31	19	ibom	ibom	ADJ
aijbe-1121	31	20	state	state	NOUN
aijbe-1121	31	21	from	from	ADP
aijbe-1121	31	22	2007	2007	NUM
aijbe-1121	31	23	to	to	ADP
aijbe-1121	31	24	2020	2020	NUM
aijbe-1121	31	25	.	.	PUNCT
aijbe-1121	32	1	ibukun	ibukun	NOUN
aijbe-1121	32	2	(	(	PUNCT
aijbe-1121	32	3	2023	2023	NUM
aijbe-1121	32	4	)	)	PUNCT
aijbe-1121	32	5	evaluated	evaluate	VERB
aijbe-1121	32	6	of	of	ADP
aijbe-1121	32	7	the	the	DET
aijbe-1121	32	8	association	association	NOUN
aijbe-1121	32	9	between	between	ADP
aijbe-1121	32	10	internally	internally	ADV
aijbe-1121	32	11	generated	generate	VERB
aijbe-1121	32	12	revenue	revenue	NOUN
aijbe-1121	32	13	and	and	CCONJ
aijbe-1121	32	14	economic	economic	ADJ
aijbe-1121	32	15	growth	growth	NOUN
aijbe-1121	32	16	in	in	ADP
aijbe-1121	32	17	lagos	lagos	NOUN
aijbe-1121	32	18	state	state	NOUN
aijbe-1121	32	19	from	from	ADP
aijbe-1121	32	20	2012	2012	NUM
aijbe-1121	32	21	to	to	ADP
aijbe-1121	32	22	2020	2020	NUM
aijbe-1121	32	23	.	.	PUNCT
aijbe-1121	33	1	nwafor	nwafor	PROPN
aijbe-1121	33	2	,	,	PUNCT
aijbe-1121	33	3	obineme	obineme	NOUN
aijbe-1121	33	4	,	,	PUNCT
aijbe-1121	33	5	and	and	CCONJ
aijbe-1121	33	6	okey	okey	PROPN
aijbe-1121	33	7	(	(	PUNCT
aijbe-1121	33	8	2021	2021	NUM
aijbe-1121	33	9	)	)	PUNCT
aijbe-1121	33	10	determined	determine	VERB
aijbe-1121	33	11	the	the	DET
aijbe-1121	33	12	returns	return	NOUN
aijbe-1121	33	13	from	from	ADP
aijbe-1121	33	14	land	land	NOUN
aijbe-1121	33	15	-	-	PUNCT
aijbe-1121	33	16	based	base	VERB
aijbe-1121	33	17	revenue	revenue	NOUN
aijbe-1121	33	18	and	and	CCONJ
aijbe-1121	33	19	internally	internally	ADV
aijbe-1121	33	20	produced	produce	VERB
aijbe-1121	33	21	revenue	revenue	NOUN
aijbe-1121	33	22	after	after	ADP
aijbe-1121	33	23	budgeting	budget	VERB
aijbe-1121	33	24	.	.	PUNCT
aijbe-1121	34	1	sani	sani	PROPN
aijbe-1121	34	2	and	and	CCONJ
aijbe-1121	34	3	ahmad	ahmad	PROPN
aijbe-1121	34	4	(	(	PUNCT
aijbe-1121	34	5	2019	2019	NUM
aijbe-1121	34	6	)	)	PUNCT
aijbe-1121	34	7	examined	examine	VERB
aijbe-1121	34	8	the	the	DET
aijbe-1121	34	9	effect	effect	NOUN
aijbe-1121	34	10	of	of	ADP
aijbe-1121	34	11	aggregate	aggregate	ADJ
aijbe-1121	34	12	and	and	CCONJ
aijbe-1121	34	13	disaggregate	disaggregate	ADJ
aijbe-1121	34	14	tax	tax	NOUN
aijbe-1121	34	15	income	income	NOUN
aijbe-1121	34	16	on	on	ADP
aijbe-1121	34	17	economic	economic	ADJ
aijbe-1121	34	18	growth	growth	NOUN
aijbe-1121	34	19	in	in	ADP
aijbe-1121	34	20	nigeria	nigeria	PROPN
aijbe-1121	34	21	from	from	ADP
aijbe-1121	34	22	1979	1979	NUM
aijbe-1121	34	23	to	to	ADP
aijbe-1121	34	24	2018	2018	NUM
aijbe-1121	34	25	.	.	PUNCT
aijbe-1121	35	1	nkechi	nkechi	PROPN
aijbe-1121	35	2	and	and	CCONJ
aijbe-1121	35	3	onuora	onuora	PROPN
aijbe-1121	35	4	(	(	PUNCT
aijbe-1121	35	5	2018	2018	NUM
aijbe-1121	35	6	)	)	PUNCT
aijbe-1121	35	7	ascertained	ascertain	VERB
aijbe-1121	35	8	the	the	DET
aijbe-1121	35	9	effect	effect	NOUN
aijbe-1121	35	10	of	of	ADP
aijbe-1121	35	11	internally	internally	ADV
aijbe-1121	35	12	generated	generate	VERB
aijbe-1121	35	13	revenue	revenue	NOUN
aijbe-1121	35	14	on	on	ADP
aijbe-1121	35	15	the	the	DET
aijbe-1121	35	16	infrastructural	infrastructural	ADJ
aijbe-1121	35	17	development	development	NOUN
aijbe-1121	35	18	of	of	ADP
aijbe-1121	35	19	the	the	DET
aijbe-1121	35	20	southeastern	southeastern	ADJ
aijbe-1121	35	21	states	state	NOUN
aijbe-1121	35	22	in	in	ADP
aijbe-1121	35	23	nigeria	nigeria	PROPN
aijbe-1121	35	24	from	from	ADP
aijbe-1121	35	25	2013	2013	NUM
aijbe-1121	35	26	to	to	ADP
aijbe-1121	35	27	2017	2017	NUM
aijbe-1121	35	28	.	.	PUNCT
aijbe-1121	36	1	the	the	DET
aijbe-1121	36	2	prior	prior	ADJ
aijbe-1121	36	3	studies	study	NOUN
aijbe-1121	36	4	have	have	AUX
aijbe-1121	36	5	conducted	conduct	VERB
aijbe-1121	36	6	research	research	NOUN
aijbe-1121	36	7	on	on	ADP
aijbe-1121	36	8	internally	internally	ADV
aijbe-1121	36	9	generated	generate	VERB
aijbe-1121	36	10	revenue	revenue	NOUN
aijbe-1121	36	11	from	from	ADP
aijbe-1121	36	12	different	different	ADJ
aijbe-1121	36	13	parts	part	NOUN
aijbe-1121	36	14	and	and	CCONJ
aijbe-1121	36	15	regions	region	NOUN
aijbe-1121	36	16	in	in	ADP
aijbe-1121	36	17	nigeria	nigeria	PRON
aijbe-1121	36	18	between	between	ADP
aijbe-1121	36	19	two	two	NUM
aijbe-1121	36	20	to	to	PART
aijbe-1121	36	21	three	three	NUM
aijbe-1121	36	22	years	year	NOUN
aijbe-1121	36	23	ago	ago	ADV
aijbe-1121	36	24	.	.	PUNCT
aijbe-1121	37	1	however	however	ADV
aijbe-1121	37	2	,	,	PUNCT
aijbe-1121	37	3	to	to	ADP
aijbe-1121	37	4	the	the	DET
aijbe-1121	37	5	best	good	ADJ
aijbe-1121	37	6	of	of	ADP
aijbe-1121	37	7	the	the	DET
aijbe-1121	37	8	researchers	researcher	NOUN
aijbe-1121	37	9	’	’	PART
aijbe-1121	37	10	knowledge	knowledge	NOUN
aijbe-1121	37	11	,	,	PUNCT
aijbe-1121	37	12	there	there	PRON
aijbe-1121	37	13	was	be	VERB
aijbe-1121	37	14	a	a	DET
aijbe-1121	37	15	dearth	dearth	NOUN
aijbe-1121	37	16	study	study	NOUN
aijbe-1121	37	17	of	of	ADP
aijbe-1121	37	18	this	this	DET
aijbe-1121	37	19	nature	nature	NOUN
aijbe-1121	37	20	in	in	ADP
aijbe-1121	37	21	south	south	ADJ
aijbe-1121	37	22	-	-	PUNCT
aijbe-1121	37	23	south	south	NOUN
aijbe-1121	37	24	region	region	NOUN
aijbe-1121	37	25	of	of	ADP
aijbe-1121	37	26	the	the	DET
aijbe-1121	37	27	country	country	NOUN
aijbe-1121	37	28	.	.	PUNCT
aijbe-1121	38	1	this	this	PRON
aijbe-1121	38	2	has	have	AUX
aijbe-1121	38	3	created	create	VERB
aijbe-1121	38	4	regional	regional	ADJ
aijbe-1121	38	5	and	and	CCONJ
aijbe-1121	38	6	periodic	periodic	ADJ
aijbe-1121	38	7	gaps	gap	NOUN
aijbe-1121	38	8	which	which	PRON
aijbe-1121	38	9	this	this	DET
aijbe-1121	38	10	present	present	ADJ
aijbe-1121	38	11	study	study	NOUN
aijbe-1121	38	12	sought	seek	VERB
aijbe-1121	38	13	to	to	PART
aijbe-1121	38	14	fill	fill	VERB
aijbe-1121	38	15	.	.	PUNCT
aijbe-1121	39	1	this	this	DET
aijbe-1121	39	2	study	study	NOUN
aijbe-1121	39	3	assesses	assess	VERB
aijbe-1121	39	4	the	the	DET
aijbe-1121	39	5	effect	effect	NOUN
aijbe-1121	39	6	of	of	ADP
aijbe-1121	39	7	internal	internal	ADJ
aijbe-1121	39	8	generated	generate	VERB
aijbe-1121	39	9	revenue	revenue	NOUN
aijbe-1121	39	10	on	on	ADP
aijbe-1121	39	11	gross	gross	ADJ
aijbe-1121	39	12	domestic	domestic	ADJ
aijbe-1121	39	13	product	product	NOUN
aijbe-1121	39	14	in	in	ADP
aijbe-1121	39	15	south	south	ADJ
aijbe-1121	39	16	-	-	PUNCT
aijbe-1121	39	17	south	south	NOUN
aijbe-1121	39	18	states	state	NOUN
aijbe-1121	39	19	in	in	ADP
aijbe-1121	39	20	nigeria	nigeria	PROPN
aijbe-1121	39	21	.	.	PUNCT
aijbe-1121	40	1	literature	literature	PROPN
aijbe-1121	40	2	review	review	PROPN
aijbe-1121	40	3	concept	concept	NOUN
aijbe-1121	40	4	of	of	ADP
aijbe-1121	40	5	revenue	revenue	NOUN
aijbe-1121	40	6	taxation	taxation	NOUN
aijbe-1121	40	7	is	be	AUX
aijbe-1121	40	8	a	a	DET
aijbe-1121	40	9	way	way	NOUN
aijbe-1121	40	10	of	of	ADP
aijbe-1121	40	11	raising	raise	VERB
aijbe-1121	40	12	revenue	revenue	NOUN
aijbe-1121	40	13	or	or	CCONJ
aijbe-1121	40	14	income	income	NOUN
aijbe-1121	40	15	by	by	ADP
aijbe-1121	40	16	the	the	DET
aijbe-1121	40	17	authorities	authority	NOUN
aijbe-1121	40	18	be	be	VERB
aijbe-1121	40	19	it	it	PRON
aijbe-1121	40	20	the	the	DET
aijbe-1121	40	21	primary	primary	ADJ
aijbe-1121	40	22	,	,	PUNCT
aijbe-1121	40	23	state	state	NOUN
aijbe-1121	40	24	or	or	CCONJ
aijbe-1121	40	25	neighborhood	neighborhood	NOUN
aijbe-1121	40	26	government	government	NOUN
aijbe-1121	40	27	to	to	PART
aijbe-1121	40	28	meet	meet	VERB
aijbe-1121	40	29	their	their	PRON
aijbe-1121	40	30	macro	macro	ADJ
aijbe-1121	40	31	-	-	ADJ
aijbe-1121	40	32	monetary	monetary	ADJ
aijbe-1121	40	33	goals	goal	NOUN
aijbe-1121	40	34	inside	inside	ADP
aijbe-1121	40	35	the	the	DET
aijbe-1121	40	36	realms	realm	NOUN
aijbe-1121	40	37	of	of	ADP
aijbe-1121	40	38	monetary	monetary	ADJ
aijbe-1121	40	39	and	and	CCONJ
aijbe-1121	40	40	financial	financial	ADJ
aijbe-1121	40	41	policies	policy	NOUN
aijbe-1121	40	42	.	.	PUNCT
aijbe-1121	41	1	the	the	DET
aijbe-1121	41	2	authorities	authority	NOUN
aijbe-1121	41	3	makes	make	VERB
aijbe-1121	41	4	use	use	NOUN
aijbe-1121	41	5	of	of	ADP
aijbe-1121	41	6	the	the	DET
aijbe-1121	41	7	profits	profit	NOUN
aijbe-1121	41	8	it	it	PRON
aijbe-1121	41	9	gets	get	VERB
aijbe-1121	41	10	from	from	ADP
aijbe-1121	41	11	taxes	taxis	NOUN
aijbe-1121	41	12	to	to	PART
aijbe-1121	41	13	perform	perform	VERB
aijbe-1121	41	14	its	its	PRON
aijbe-1121	41	15	mandate	mandate	NOUN
aijbe-1121	41	16	,	,	PUNCT
aijbe-1121	41	17	which	which	PRON
aijbe-1121	41	18	incorporates	incorporate	VERB
aijbe-1121	41	19	,	,	PUNCT
aijbe-1121	41	20	amongst	amongst	ADP
aijbe-1121	41	21	other	other	ADJ
aijbe-1121	41	22	things	thing	NOUN
aijbe-1121	41	23	,	,	PUNCT
aijbe-1121	41	24	enforcing	enforce	VERB
aijbe-1121	41	25	laws	law	NOUN
aijbe-1121	41	26	and	and	CCONJ
aijbe-1121	41	27	guidelines	guideline	NOUN
aijbe-1121	41	28	,	,	PUNCT
aijbe-1121	41	29	shielding	shield	VERB
aijbe-1121	41	30	people	people	NOUN
aijbe-1121	41	31	and	and	CCONJ
aijbe-1121	41	32	belongings	belonging	NOUN
aijbe-1121	41	33	,	,	PUNCT
aijbe-1121	41	34	imparting	impart	VERB
aijbe-1121	41	35	welfare	welfare	NOUN
aijbe-1121	41	36	blessings	blessing	NOUN
aijbe-1121	41	37	,	,	PUNCT
aijbe-1121	41	38	and	and	CCONJ
aijbe-1121	41	39	resolving	resolve	VERB
aijbe-1121	41	40	conflicts	conflict	NOUN
aijbe-1121	41	41	(	(	PUNCT
aijbe-1121	41	42	kabiru	kabiru	NOUN
aijbe-1121	41	43	,	,	PUNCT
aijbe-1121	41	44	abdulkadir	abdulkadir	PROPN
aijbe-1121	41	45	&	&	CCONJ
aijbe-1121	41	46	yahaya	yahaya	PROPN
aijbe-1121	41	47	,	,	PUNCT
aijbe-1121	41	48	2024	2024	NUM
aijbe-1121	41	49	)	)	PUNCT
aijbe-1121	41	50	.	.	PUNCT
aijbe-1121	42	1	tax	tax	NOUN
aijbe-1121	42	2	is	be	AUX
aijbe-1121	42	3	an	an	DET
aijbe-1121	42	4	obligatory	obligatory	ADJ
aijbe-1121	42	5	levy	levy	NOUN
aijbe-1121	42	6	imposed	impose	VERB
aijbe-1121	42	7	by	by	ADP
aijbe-1121	42	8	means	mean	NOUN
aijbe-1121	42	9	of	of	ADP
aijbe-1121	42	10	government	government	NOUN
aijbe-1121	42	11	being	be	AUX
aijbe-1121	42	12	a	a	DET
aijbe-1121	42	13	higher	high	ADJ
aijbe-1121	42	14	authority	authority	NOUN
aijbe-1121	42	15	both	both	CCONJ
aijbe-1121	42	16	directly	directly	ADV
aijbe-1121	42	17	or	or	CCONJ
aijbe-1121	42	18	circuitously	circuitously	ADV
aijbe-1121	42	19	on	on	ADP
aijbe-1121	42	20	earning	earning	NOUN
aijbe-1121	42	21	of	of	ADP
aijbe-1121	42	22	individuals	individual	NOUN
aijbe-1121	42	23	and	and	CCONJ
aijbe-1121	42	24	companies	company	NOUN
aijbe-1121	42	25	our	our	PRON
aijbe-1121	42	26	bodies	body	NOUN
aijbe-1121	42	27	and	and	CCONJ
aijbe-1121	42	28	any	any	DET
aijbe-1121	42	29	refusal	refusal	NOUN
aijbe-1121	42	30	is	be	AUX
aijbe-1121	42	31	meted	mete	VERB
aijbe-1121	42	32	with	with	ADP
aijbe-1121	42	33	appropriate	appropriate	ADJ
aijbe-1121	42	34	punishment	punishment	NOUN
aijbe-1121	42	35	.	.	PUNCT
aijbe-1121	43	1	atu	atu	PROPN
aijbe-1121	43	2	gina	gina	PROPN
aijbe-1121	43	3	,	,	PUNCT
aijbe-1121	43	4	reuben	reuben	PROPN
aijbe-1121	43	5	omozuafo	omozuafo	VERB
aijbe-1121	43	6	and	and	CCONJ
aijbe-1121	43	7	elijah	elijah	PROPN
aijbe-1121	43	8	omorowa	omorowa	PROPN
aijbe-1121	43	9	(	(	PUNCT
aijbe-1121	43	10	2025	2025	NUM
aijbe-1121	43	11	)	)	PUNCT
aijbe-1121	43	12	17	17	NUM
aijbe-1121	43	13	american	american	ADJ
aijbe-1121	43	14	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	43	15	journal	journal	NOUN
aijbe-1121	43	16	of	of	ADP
aijbe-1121	43	17	business	business	NOUN
aijbe-1121	43	18	and	and	CCONJ
aijbe-1121	43	19	economics	economic	NOUN
aijbe-1121	43	20	|	|	ADV
aijbe-1121	43	21	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	43	22	different	different	ADJ
aijbe-1121	43	23	scholarly	scholarly	ADJ
aijbe-1121	43	24	view	view	NOUN
aijbe-1121	43	25	revenue	revenue	NOUN
aijbe-1121	43	26	differently	differently	ADV
aijbe-1121	43	27	.	.	PUNCT
aijbe-1121	44	1	for	for	ADP
aijbe-1121	44	2	instance	instance	NOUN
aijbe-1121	44	3	,	,	PUNCT
aijbe-1121	44	4	sani	sani	PROPN
aijbe-1121	44	5	(	(	PUNCT
aijbe-1121	44	6	2019	2019	NUM
aijbe-1121	44	7	)	)	PUNCT
aijbe-1121	44	8	recognizes	recognize	VERB
aijbe-1121	44	9	tax	tax	NOUN
aijbe-1121	44	10	revenue	revenue	NOUN
aijbe-1121	44	11	as	as	ADP
aijbe-1121	44	12	a	a	DET
aijbe-1121	44	13	social	social	ADJ
aijbe-1121	44	14	engineering	engineering	NOUN
aijbe-1121	44	15	tool	tool	NOUN
aijbe-1121	44	16	that	that	PRON
aijbe-1121	44	17	can	can	AUX
aijbe-1121	44	18	foster	foster	VERB
aijbe-1121	44	19	economic	economic	ADJ
aijbe-1121	44	20	development	development	NOUN
aijbe-1121	44	21	and	and	CCONJ
aijbe-1121	44	22	growth	growth	NOUN
aijbe-1121	44	23	.	.	PUNCT
aijbe-1121	45	1	it	it	PRON
aijbe-1121	45	2	is	be	AUX
aijbe-1121	45	3	essential	essential	ADJ
aijbe-1121	45	4	to	to	ADP
aijbe-1121	45	5	any	any	DET
aijbe-1121	45	6	country	country	NOUN
aijbe-1121	45	7	and	and	CCONJ
aijbe-1121	45	8	a	a	DET
aijbe-1121	45	9	prerequisite	prerequisite	NOUN
aijbe-1121	45	10	for	for	ADP
aijbe-1121	45	11	its	its	PRON
aijbe-1121	45	12	development	development	NOUN
aijbe-1121	45	13	.	.	PUNCT
aijbe-1121	46	1	every	every	DET
aijbe-1121	46	2	state	state	NOUN
aijbe-1121	46	3	government	government	NOUN
aijbe-1121	46	4	must	must	AUX
aijbe-1121	46	5	also	also	ADV
aijbe-1121	46	6	prevent	prevent	VERB
aijbe-1121	46	7	economic	economic	ADJ
aijbe-1121	46	8	collapse	collapse	NOUN
aijbe-1121	46	9	by	by	ADP
aijbe-1121	46	10	providing	provide	VERB
aijbe-1121	46	11	macroeconomic	macroeconomic	ADJ
aijbe-1121	46	12	variables	variable	NOUN
aijbe-1121	46	13	.	.	PUNCT
aijbe-1121	47	1	sani	sani	PROPN
aijbe-1121	47	2	and	and	CCONJ
aijbe-1121	47	3	musbahu	musbahu	NOUN
aijbe-1121	47	4	(	(	PUNCT
aijbe-1121	47	5	2019	2019	NUM
aijbe-1121	47	6	)	)	PUNCT
aijbe-1121	47	7	reported	report	VERB
aijbe-1121	47	8	that	that	SCONJ
aijbe-1121	47	9	internally	internally	ADV
aijbe-1121	47	10	generated	generate	VERB
aijbe-1121	47	11	revenue	revenue	NOUN
aijbe-1121	47	12	is	be	AUX
aijbe-1121	47	13	an	an	DET
aijbe-1121	47	14	outcome	outcome	NOUN
aijbe-1121	47	15	of	of	ADP
aijbe-1121	47	16	economic	economic	ADJ
aijbe-1121	47	17	activity	activity	NOUN
aijbe-1121	47	18	.	.	PUNCT
aijbe-1121	48	1	identifying	identify	VERB
aijbe-1121	48	2	unrecorded	unrecorded	ADJ
aijbe-1121	48	3	activities	activity	NOUN
aijbe-1121	48	4	and	and	CCONJ
aijbe-1121	48	5	using	use	VERB
aijbe-1121	48	6	the	the	DET
aijbe-1121	48	7	collected	collect	VERB
aijbe-1121	48	8	funds	fund	NOUN
aijbe-1121	48	9	to	to	PART
aijbe-1121	48	10	improve	improve	VERB
aijbe-1121	48	11	the	the	DET
aijbe-1121	48	12	business	business	NOUN
aijbe-1121	48	13	environment	environment	NOUN
aijbe-1121	48	14	can	can	AUX
aijbe-1121	48	15	increase	increase	VERB
aijbe-1121	48	16	taxpayers	taxpayer	NOUN
aijbe-1121	48	17	'	'	PART
aijbe-1121	48	18	willingness	willingness	NOUN
aijbe-1121	48	19	to	to	PART
aijbe-1121	48	20	pay	pay	VERB
aijbe-1121	48	21	taxes	taxis	NOUN
aijbe-1121	48	22	.	.	PUNCT
aijbe-1121	49	1	because	because	SCONJ
aijbe-1121	49	2	igr	igr	PROPN
aijbe-1121	49	3	is	be	AUX
aijbe-1121	49	4	a	a	DET
aijbe-1121	49	5	key	key	ADJ
aijbe-1121	49	6	factor	factor	NOUN
aijbe-1121	49	7	in	in	ADP
aijbe-1121	49	8	determining	determine	VERB
aijbe-1121	49	9	a	a	DET
aijbe-1121	49	10	state	state	NOUN
aijbe-1121	49	11	's	's	PART
aijbe-1121	49	12	allocation	allocation	NOUN
aijbe-1121	49	13	of	of	ADP
aijbe-1121	49	14	revenue	revenue	NOUN
aijbe-1121	49	15	from	from	ADP
aijbe-1121	49	16	the	the	DET
aijbe-1121	49	17	federation	federation	PROPN
aijbe-1121	49	18	account	account	NOUN
aijbe-1121	49	19	,	,	PUNCT
aijbe-1121	49	20	the	the	DET
aijbe-1121	49	21	current	current	ADJ
aijbe-1121	49	22	revenue	revenue	NOUN
aijbe-1121	49	23	sharing	share	VERB
aijbe-1121	49	24	formulae	formulae	ADJ
aijbe-1121	49	25	disfavor	disfavor	NOUN
aijbe-1121	49	26	states	state	NOUN
aijbe-1121	49	27	when	when	SCONJ
aijbe-1121	49	28	internally	internally	ADV
aijbe-1121	49	29	generated	generate	VERB
aijbe-1121	49	30	revenue	revenue	NOUN
aijbe-1121	49	31	is	be	AUX
aijbe-1121	49	32	low	low	ADJ
aijbe-1121	49	33	.	.	PUNCT
aijbe-1121	50	1	revenue	revenue	NOUN
aijbe-1121	50	2	is	be	AUX
aijbe-1121	50	3	money	money	NOUN
aijbe-1121	50	4	received	receive	VERB
aijbe-1121	50	5	by	by	ADP
aijbe-1121	50	6	the	the	DET
aijbe-1121	50	7	government	government	NOUN
aijbe-1121	50	8	from	from	ADP
aijbe-1121	50	9	taxes	taxis	NOUN
aijbe-1121	50	10	and	and	CCONJ
aijbe-1121	50	11	non	non	ADJ
aijbe-1121	50	12	-	-	ADJ
aijbe-1121	50	13	tax	tax	ADJ
aijbe-1121	50	14	sources	source	NOUN
aijbe-1121	50	15	to	to	PART
aijbe-1121	50	16	enable	enable	VERB
aijbe-1121	50	17	it	it	PRON
aijbe-1121	50	18	to	to	PART
aijbe-1121	50	19	undertake	undertake	VERB
aijbe-1121	50	20	public	public	ADJ
aijbe-1121	50	21	expenditure	expenditure	NOUN
aijbe-1121	50	22	.	.	PUNCT
aijbe-1121	51	1	many	many	ADJ
aijbe-1121	51	2	authors	author	NOUN
aijbe-1121	51	3	have	have	AUX
aijbe-1121	51	4	defined	define	VERB
aijbe-1121	51	5	revenue	revenue	NOUN
aijbe-1121	51	6	in	in	ADP
aijbe-1121	51	7	their	their	PRON
aijbe-1121	51	8	different	different	ADJ
aijbe-1121	51	9	perceptions	perception	NOUN
aijbe-1121	51	10	.	.	PUNCT
aijbe-1121	52	1	nightingale	nightingale	PROPN
aijbe-1121	52	2	(	(	PUNCT
aijbe-1121	52	3	2002	2002	NUM
aijbe-1121	52	4	)	)	PUNCT
aijbe-1121	52	5	defines	define	VERB
aijbe-1121	52	6	revenue	revenue	NOUN
aijbe-1121	52	7	as	as	ADP
aijbe-1121	52	8	funds	fund	NOUN
aijbe-1121	52	9	needed	need	VERB
aijbe-1121	52	10	by	by	ADP
aijbe-1121	52	11	the	the	DET
aijbe-1121	52	12	government	government	NOUN
aijbe-1121	52	13	in	in	ADP
aijbe-1121	52	14	the	the	DET
aijbe-1121	52	15	public	public	ADJ
aijbe-1121	52	16	sector	sector	NOUN
aijbe-1121	52	17	to	to	PART
aijbe-1121	52	18	finance	finance	VERB
aijbe-1121	52	19	government	government	NOUN
aijbe-1121	52	20	activities	activity	NOUN
aijbe-1121	52	21	,	,	PUNCT
aijbe-1121	52	22	adding	add	VERB
aijbe-1121	52	23	that	that	SCONJ
aijbe-1121	52	24	these	these	DET
aijbe-1121	52	25	funds	fund	NOUN
aijbe-1121	52	26	are	be	AUX
aijbe-1121	52	27	generated	generate	VERB
aijbe-1121	52	28	from	from	ADP
aijbe-1121	52	29	non	non	ADJ
aijbe-1121	52	30	-	-	ADJ
aijbe-1121	52	31	oil	oil	ADJ
aijbe-1121	52	32	sources	source	NOUN
aijbe-1121	52	33	such	such	ADJ
aijbe-1121	52	34	as	as	ADP
aijbe-1121	52	35	income	income	NOUN
aijbe-1121	52	36	tax	tax	NOUN
aijbe-1121	52	37	and	and	CCONJ
aijbe-1121	52	38	other	other	ADJ
aijbe-1121	52	39	forms	form	NOUN
aijbe-1121	52	40	of	of	ADP
aijbe-1121	52	41	taxes	taxis	NOUN
aijbe-1121	52	42	,	,	PUNCT
aijbe-1121	52	43	royalties	royalty	NOUN
aijbe-1121	52	44	,	,	PUNCT
aijbe-1121	52	45	fines	fine	NOUN
aijbe-1121	52	46	,	,	PUNCT
aijbe-1121	52	47	fees	fee	NOUN
aijbe-1121	52	48	,	,	PUNCT
aijbe-1121	52	49	rates	rate	NOUN
aijbe-1121	52	50	,	,	PUNCT
aijbe-1121	52	51	and	and	CCONJ
aijbe-1121	52	52	aids	aid	NOUN
aijbe-1121	52	53	from	from	ADP
aijbe-1121	52	54	the	the	DET
aijbe-1121	52	55	federal	federal	ADJ
aijbe-1121	52	56	government	government	NOUN
aijbe-1121	52	57	,	,	PUNCT
aijbe-1121	52	58	foreign	foreign	ADJ
aijbe-1121	52	59	financial	financial	ADJ
aijbe-1121	52	60	institutions	institution	NOUN
aijbe-1121	52	61	and	and	CCONJ
aijbe-1121	52	62	foreign	foreign	ADJ
aijbe-1121	52	63	countries	country	NOUN
aijbe-1121	52	64	.	.	PUNCT
aijbe-1121	53	1	otunbala	otunbala	ADP
aijbe-1121	53	2	(	(	PUNCT
aijbe-1121	53	3	2011	2011	NUM
aijbe-1121	53	4	)	)	PUNCT
aijbe-1121	53	5	documented	document	VERB
aijbe-1121	53	6	that	that	SCONJ
aijbe-1121	53	7	government	government	NOUN
aijbe-1121	53	8	revenue	revenue	NOUN
aijbe-1121	53	9	includes	include	VERB
aijbe-1121	53	10	the	the	DET
aijbe-1121	53	11	entire	entire	ADJ
aijbe-1121	53	12	funds	fund	NOUN
aijbe-1121	53	13	generated	generate	VERB
aijbe-1121	53	14	from	from	ADP
aijbe-1121	53	15	oil	oil	NOUN
aijbe-1121	53	16	and	and	CCONJ
aijbe-1121	53	17	non	non	ADJ
aijbe-1121	53	18	-	-	ADJ
aijbe-1121	53	19	oil	oil	ADJ
aijbe-1121	53	20	sources	source	NOUN
aijbe-1121	53	21	other	other	ADJ
aijbe-1121	53	22	than	than	ADP
aijbe-1121	53	23	funds	fund	NOUN
aijbe-1121	53	24	raised	raise	VERB
aijbe-1121	53	25	from	from	ADP
aijbe-1121	53	26	the	the	DET
aijbe-1121	53	27	issue	issue	NOUN
aijbe-1121	53	28	of	of	ADP
aijbe-1121	53	29	debt	debt	NOUN
aijbe-1121	53	30	instruments	instrument	NOUN
aijbe-1121	53	31	such	such	ADJ
aijbe-1121	53	32	as	as	ADP
aijbe-1121	53	33	government	government	NOUN
aijbe-1121	53	34	bonds	bond	NOUN
aijbe-1121	53	35	,	,	PUNCT
aijbe-1121	53	36	stocks	stock	NOUN
aijbe-1121	53	37	,	,	PUNCT
aijbe-1121	53	38	treasury	treasury	PROPN
aijbe-1121	53	39	certificates	certificate	NOUN
aijbe-1121	53	40	and	and	CCONJ
aijbe-1121	53	41	treasury	treasury	NOUN
aijbe-1121	53	42	bills	bill	NOUN
aijbe-1121	53	43	from	from	ADP
aijbe-1121	53	44	capital	capital	NOUN
aijbe-1121	53	45	and	and	CCONJ
aijbe-1121	53	46	money	money	NOUN
aijbe-1121	53	47	market	market	NOUN
aijbe-1121	53	48	non	non	ADJ
aijbe-1121	53	49	-	-	ADJ
aijbe-1121	53	50	oil	oil	ADJ
aijbe-1121	53	51	sources	source	NOUN
aijbe-1121	53	52	of	of	ADP
aijbe-1121	53	53	revenue	revenue	NOUN
aijbe-1121	53	54	include	include	VERB
aijbe-1121	53	55	income	income	NOUN
aijbe-1121	53	56	tax	tax	NOUN
aijbe-1121	53	57	,	,	PUNCT
aijbe-1121	53	58	royalties	royalty	NOUN
aijbe-1121	53	59	,	,	PUNCT
aijbe-1121	53	60	fees	fee	NOUN
aijbe-1121	53	61	,	,	PUNCT
aijbe-1121	53	62	utilities	utility	NOUN
aijbe-1121	53	63	,	,	PUNCT
aijbe-1121	53	64	miscellaneous	miscellaneous	ADJ
aijbe-1121	53	65	revenues	revenue	NOUN
aijbe-1121	53	66	,	,	PUNCT
aijbe-1121	53	67	among	among	ADP
aijbe-1121	53	68	others	other	NOUN
aijbe-1121	53	69	.	.	PUNCT
aijbe-1121	54	1	udu	udu	PROPN
aijbe-1121	54	2	and	and	CCONJ
aijbe-1121	54	3	nkeanor	nkeanor	NOUN
aijbe-1121	54	4	(	(	PUNCT
aijbe-1121	54	5	2016	2016	NUM
aijbe-1121	54	6	)	)	PUNCT
aijbe-1121	54	7	assumed	assume	VERB
aijbe-1121	54	8	that	that	SCONJ
aijbe-1121	54	9	internally	internally	ADV
aijbe-1121	54	10	generated	generate	VERB
aijbe-1121	54	11	revenues	revenue	NOUN
aijbe-1121	54	12	are	be	AUX
aijbe-1121	54	13	those	those	PRON
aijbe-1121	54	14	generated	generate	VERB
aijbe-1121	54	15	within	within	ADP
aijbe-1121	54	16	the	the	DET
aijbe-1121	54	17	state	state	NOUN
aijbe-1121	54	18	,	,	PUNCT
aijbe-1121	54	19	including	include	VERB
aijbe-1121	54	20	revenue	revenue	NOUN
aijbe-1121	54	21	from	from	ADP
aijbe-1121	54	22	personal	personal	ADJ
aijbe-1121	54	23	income	income	NOUN
aijbe-1121	54	24	tax	tax	NOUN
aijbe-1121	54	25	,	,	PUNCT
aijbe-1121	54	26	motor	motor	NOUN
aijbe-1121	54	27	vehicle	vehicle	NOUN
aijbe-1121	54	28	licensing	licensing	NOUN
aijbe-1121	54	29	,	,	PUNCT
aijbe-1121	54	30	royalties	royalty	NOUN
aijbe-1121	54	31	,	,	PUNCT
aijbe-1121	54	32	fees	fee	NOUN
aijbe-1121	54	33	,	,	PUNCT
aijbe-1121	54	34	fines	fine	NOUN
aijbe-1121	54	35	rate	rate	NOUN
aijbe-1121	54	36	,	,	PUNCT
aijbe-1121	54	37	and	and	CCONJ
aijbe-1121	54	38	funds	fund	NOUN
aijbe-1121	54	39	from	from	ADP
aijbe-1121	54	40	sales	sale	NOUN
aijbe-1121	54	41	of	of	ADP
aijbe-1121	54	42	government	government	NOUN
aijbe-1121	54	43	properties	property	NOUN
aijbe-1121	54	44	,	,	PUNCT
aijbe-1121	54	45	among	among	ADP
aijbe-1121	54	46	others	other	NOUN
aijbe-1121	54	47	.	.	PUNCT
aijbe-1121	55	1	accordingly	accordingly	ADV
aijbe-1121	55	2	,	,	PUNCT
aijbe-1121	55	3	the	the	DET
aijbe-1121	55	4	two	two	NUM
aijbe-1121	55	5	sources	source	NOUN
aijbe-1121	55	6	of	of	ADP
aijbe-1121	55	7	revenue	revenue	NOUN
aijbe-1121	55	8	accruing	accrue	VERB
aijbe-1121	55	9	to	to	ADP
aijbe-1121	55	10	state	state	NOUN
aijbe-1121	55	11	governments	government	NOUN
aijbe-1121	55	12	are	be	AUX
aijbe-1121	55	13	from	from	ADP
aijbe-1121	55	14	the	the	DET
aijbe-1121	55	15	externally	externally	ADV
aijbe-1121	55	16	generated	generate	VERB
aijbe-1121	55	17	and	and	CCONJ
aijbe-1121	55	18	internally	internally	ADV
aijbe-1121	55	19	generated	generate	VERB
aijbe-1121	55	20	revenue	revenue	NOUN
aijbe-1121	55	21	.	.	PUNCT
aijbe-1121	56	1	the	the	DET
aijbe-1121	56	2	externally	externally	ADV
aijbe-1121	56	3	generated	generate	VERB
aijbe-1121	56	4	revenue	revenue	NOUN
aijbe-1121	56	5	is	be	AUX
aijbe-1121	56	6	allocated	allocate	VERB
aijbe-1121	56	7	from	from	ADP
aijbe-1121	56	8	the	the	DET
aijbe-1121	56	9	federation	federation	NOUN
aijbe-1121	56	10	account	account	NOUN
aijbe-1121	56	11	and	and	CCONJ
aijbe-1121	56	12	value	value	NOUN
aijbe-1121	56	13	-	-	PUNCT
aijbe-1121	56	14	added	add	VERB
aijbe-1121	56	15	tax	tax	NOUN
aijbe-1121	56	16	.	.	PUNCT
aijbe-1121	57	1	internally	internally	ADV
aijbe-1121	57	2	generated	generate	VERB
aijbe-1121	57	3	revenue	revenue	NOUN
aijbe-1121	57	4	adesoji	adesoji	NOUN
aijbe-1121	57	5	and	and	CCONJ
aijbe-1121	57	6	ogechi	ogechi	ADJ
aijbe-1121	57	7	(	(	PUNCT
aijbe-1121	57	8	2013	2013	NUM
aijbe-1121	57	9	)	)	PUNCT
aijbe-1121	57	10	emphasized	emphasize	VERB
aijbe-1121	57	11	that	that	SCONJ
aijbe-1121	57	12	internally	internally	ADV
aijbe-1121	57	13	generated	generate	VERB
aijbe-1121	57	14	revenue	revenue	NOUN
aijbe-1121	57	15	is	be	AUX
aijbe-1121	57	16	those	those	DET
aijbe-1121	57	17	revenues	revenue	NOUN
aijbe-1121	57	18	that	that	PRON
aijbe-1121	57	19	are	be	AUX
aijbe-1121	57	20	derived	derive	VERB
aijbe-1121	57	21	within	within	ADP
aijbe-1121	57	22	the	the	DET
aijbe-1121	57	23	state	state	NOUN
aijbe-1121	57	24	from	from	ADP
aijbe-1121	57	25	various	various	ADJ
aijbe-1121	57	26	sources	source	NOUN
aijbe-1121	57	27	and	and	CCONJ
aijbe-1121	57	28	are	be	AUX
aijbe-1121	57	29	not	not	PART
aijbe-1121	57	30	evenly	evenly	ADV
aijbe-1121	57	31	distributed	distribute	VERB
aijbe-1121	57	32	by	by	ADP
aijbe-1121	57	33	the	the	DET
aijbe-1121	57	34	states	state	NOUN
aijbe-1121	57	35	along	along	ADP
aijbe-1121	57	36	the	the	DET
aijbe-1121	57	37	lines	line	NOUN
aijbe-1121	57	38	of	of	ADP
aijbe-1121	57	39	infrastructural	infrastructural	ADJ
aijbe-1121	57	40	development	development	NOUN
aijbe-1121	57	41	.	.	PUNCT
aijbe-1121	58	1	the	the	DET
aijbe-1121	58	2	inequality	inequality	NOUN
aijbe-1121	58	3	in	in	ADP
aijbe-1121	58	4	distribution	distribution	NOUN
aijbe-1121	58	5	may	may	AUX
aijbe-1121	58	6	be	be	AUX
aijbe-1121	58	7	based	base	VERB
aijbe-1121	58	8	on	on	ADP
aijbe-1121	58	9	the	the	DET
aijbe-1121	58	10	need	need	NOUN
aijbe-1121	58	11	of	of	ADP
aijbe-1121	58	12	the	the	DET
aijbe-1121	58	13	state	state	NOUN
aijbe-1121	58	14	for	for	ADP
aijbe-1121	58	15	specific	specific	ADJ
aijbe-1121	58	16	development	development	NOUN
aijbe-1121	58	17	or	or	CCONJ
aijbe-1121	58	18	recurrent	recurrent	ADJ
aijbe-1121	58	19	expenditures	expenditure	NOUN
aijbe-1121	58	20	.	.	PUNCT
aijbe-1121	59	1	in	in	ADP
aijbe-1121	59	2	the	the	DET
aijbe-1121	59	3	report	report	NOUN
aijbe-1121	59	4	of	of	ADP
aijbe-1121	59	5	the	the	DET
aijbe-1121	59	6	nigerian	nigerian	ADJ
aijbe-1121	59	7	extractive	extractive	ADJ
aijbe-1121	59	8	industries	industry	NOUN
aijbe-1121	59	9	transparency	transparency	NOUN
aijbe-1121	59	10	initiative	initiative	NOUN
aijbe-1121	59	11	(	(	PUNCT
aijbe-1121	59	12	neiti	neiti	ADV
aijbe-1121	59	13	,	,	PUNCT
aijbe-1121	59	14	2013	2013	NUM
aijbe-1121	59	15	)	)	PUNCT
aijbe-1121	59	16	,	,	PUNCT
aijbe-1121	59	17	internally	internally	ADV
aijbe-1121	59	18	generated	generate	VERB
aijbe-1121	59	19	revenue	revenue	NOUN
aijbe-1121	59	20	(	(	PUNCT
aijbe-1121	59	21	igr	igr	PROPN
aijbe-1121	59	22	)	)	PUNCT
aijbe-1121	59	23	is	be	AUX
aijbe-1121	59	24	defined	define	VERB
aijbe-1121	59	25	to	to	PART
aijbe-1121	59	26	include	include	VERB
aijbe-1121	59	27	the	the	DET
aijbe-1121	59	28	following	follow	VERB
aijbe-1121	59	29	:	:	PUNCT
aijbe-1121	59	30	personal	personal	ADJ
aijbe-1121	59	31	income	income	NOUN
aijbe-1121	59	32	tax	tax	NOUN
aijbe-1121	59	33	which	which	PRON
aijbe-1121	59	34	applies	apply	VERB
aijbe-1121	59	35	to	to	ADP
aijbe-1121	59	36	the	the	DET
aijbe-1121	59	37	residents	resident	NOUN
aijbe-1121	59	38	of	of	ADP
aijbe-1121	59	39	the	the	DET
aijbe-1121	59	40	state	state	NOUN
aijbe-1121	59	41	;	;	PUNCT
aijbe-1121	59	42	withholding	withhold	VERB
aijbe-1121	59	43	tax	tax	NOUN
aijbe-1121	59	44	which	which	PRON
aijbe-1121	59	45	applies	apply	VERB
aijbe-1121	59	46	to	to	ADP
aijbe-1121	59	47	individuals	individual	NOUN
aijbe-1121	59	48	only	only	ADV
aijbe-1121	59	49	;	;	PUNCT
aijbe-1121	59	50	capital	capital	NOUN
aijbe-1121	59	51	gains	gain	NOUN
aijbe-1121	59	52	tax	tax	NOUN
aijbe-1121	59	53	for	for	ADP
aijbe-1121	59	54	individuals	individual	NOUN
aijbe-1121	59	55	only	only	ADV
aijbe-1121	59	56	;	;	PUNCT
aijbe-1121	59	57	stamp	stamp	NOUN
aijbe-1121	59	58	duties	duty	NOUN
aijbe-1121	59	59	applicable	applicable	ADJ
aijbe-1121	59	60	to	to	ADP
aijbe-1121	59	61	instruments	instrument	NOUN
aijbe-1121	59	62	executed	execute	VERB
aijbe-1121	59	63	by	by	ADP
aijbe-1121	59	64	individuals	individual	NOUN
aijbe-1121	59	65	only	only	ADV
aijbe-1121	59	66	;	;	PUNCT
aijbe-1121	59	67	road	road	NOUN
aijbe-1121	59	68	taxes	taxis	NOUN
aijbe-1121	59	69	,	,	PUNCT
aijbe-1121	59	70	like	like	ADP
aijbe-1121	59	71	vehicle	vehicle	NOUN
aijbe-1121	59	72	licenses	license	NOUN
aijbe-1121	59	73	;	;	PUNCT
aijbe-1121	59	74	taxes	taxis	NOUN
aijbe-1121	59	75	on	on	ADP
aijbe-1121	59	76	pool	pool	NOUN
aijbe-1121	59	77	bets	bet	NOUN
aijbe-1121	59	78	,	,	PUNCT
aijbe-1121	59	79	lottery	lottery	NOUN
aijbe-1121	59	80	and	and	CCONJ
aijbe-1121	59	81	casino	casino	NOUN
aijbe-1121	59	82	wins	win	NOUN
aijbe-1121	59	83	;	;	PUNCT
aijbe-1121	59	84	business	business	NOUN
aijbe-1121	59	85	premises	premise	NOUN
aijbe-1121	59	86	and	and	CCONJ
aijbe-1121	59	87	registration	registration	NOUN
aijbe-1121	59	88	fees	fee	NOUN
aijbe-1121	59	89	;	;	PUNCT
aijbe-1121	59	90	developments	development	NOUN
aijbe-1121	59	91	levy	levy	VERB
aijbe-1121	59	92	applicable	applicable	ADJ
aijbe-1121	59	93	to	to	ADP
aijbe-1121	59	94	taxable	taxable	ADJ
aijbe-1121	59	95	individuals	individual	NOUN
aijbe-1121	59	96	only	only	ADV
aijbe-1121	59	97	;	;	PUNCT
aijbe-1121	59	98	fees	fee	NOUN
aijbe-1121	59	99	for	for	ADP
aijbe-1121	59	100	right	right	ADJ
aijbe-1121	59	101	occupancy	occupancy	NOUN
aijbe-1121	59	102	on	on	ADP
aijbe-1121	59	103	urban	urban	ADJ
aijbe-1121	59	104	land	land	NOUN
aijbe-1121	59	105	owned	own	VERB
aijbe-1121	59	106	by	by	ADP
aijbe-1121	59	107	the	the	DET
aijbe-1121	59	108	state	state	NOUN
aijbe-1121	59	109	government	government	NOUN
aijbe-1121	59	110	;	;	PUNCT
aijbe-1121	59	111	market	market	NOUN
aijbe-1121	59	112	taxes	taxis	NOUN
aijbe-1121	59	113	and	and	CCONJ
aijbe-1121	59	114	levies	levy	NOUN
aijbe-1121	59	115	where	where	SCONJ
aijbe-1121	59	116	state	state	NOUN
aijbe-1121	59	117	finance	finance	NOUN
aijbe-1121	59	118	is	be	AUX
aijbe-1121	59	119	involved	involve	VERB
aijbe-1121	59	120	;	;	PUNCT
aijbe-1121	59	121	and	and	CCONJ
aijbe-1121	59	122	miscellaneous	miscellaneous	ADJ
aijbe-1121	59	123	revenue	revenue	NOUN
aijbe-1121	59	124	including	include	VERB
aijbe-1121	59	125	but	but	CCONJ
aijbe-1121	59	126	not	not	PART
aijbe-1121	59	127	limited	limit	VERB
aijbe-1121	59	128	to	to	PART
aijbe-1121	59	129	rent	rent	VERB
aijbe-1121	59	130	on	on	ADP
aijbe-1121	59	131	government	government	NOUN
aijbe-1121	59	132	property	property	NOUN
aijbe-1121	59	133	,	,	PUNCT
aijbe-1121	59	134	incomes	income	NOUN
aijbe-1121	59	135	from	from	ADP
aijbe-1121	59	136	investment	investment	NOUN
aijbe-1121	59	137	(	(	PUNCT
aijbe-1121	59	138	ibukun	ibukun	NOUN
aijbe-1121	59	139	,	,	PUNCT
aijbe-1121	59	140	2023	2023	NUM
aijbe-1121	59	141	)	)	PUNCT
aijbe-1121	59	142	.	.	PUNCT
aijbe-1121	60	1	adesoji	adesoji	NOUN
aijbe-1121	60	2	and	and	CCONJ
aijbe-1121	60	3	ogechi	ogechi	ADJ
aijbe-1121	60	4	(	(	PUNCT
aijbe-1121	60	5	2013	2013	NUM
aijbe-1121	60	6	)	)	PUNCT
aijbe-1121	60	7	emphasized	emphasize	VERB
aijbe-1121	60	8	that	that	SCONJ
aijbe-1121	60	9	internally	internally	ADV
aijbe-1121	60	10	generated	generate	VERB
aijbe-1121	60	11	revenue	revenue	NOUN
aijbe-1121	60	12	is	be	AUX
aijbe-1121	60	13	the	the	DET
aijbe-1121	60	14	ones	one	NOUN
aijbe-1121	60	15	income	income	NOUN
aijbe-1121	60	16	which	which	PRON
aijbe-1121	60	17	are	be	AUX
aijbe-1121	60	18	derived	derive	VERB
aijbe-1121	60	19	in	in	ADP
aijbe-1121	60	20	the	the	DET
aijbe-1121	60	21	kingdom	kingdom	NOUN
aijbe-1121	60	22	from	from	ADP
aijbe-1121	60	23	diverse	diverse	ADJ
aijbe-1121	60	24	resources	resource	NOUN
aijbe-1121	60	25	and	and	CCONJ
aijbe-1121	60	26	are	be	AUX
aijbe-1121	60	27	not	not	PART
aijbe-1121	60	28	calmly	calmly	ADV
aijbe-1121	60	29	disbursed	disburse	VERB
aijbe-1121	60	30	by	by	ADP
aijbe-1121	60	31	the	the	DET
aijbe-1121	60	32	states	state	NOUN
aijbe-1121	60	33	alongside	alongside	ADP
aijbe-1121	60	34	the	the	DET
aijbe-1121	60	35	strains	strain	NOUN
aijbe-1121	60	36	of	of	ADP
aijbe-1121	60	37	infrastructural	infrastructural	ADJ
aijbe-1121	60	38	development	development	NOUN
aijbe-1121	60	39	.	.	PUNCT
aijbe-1121	61	1	the	the	DET
aijbe-1121	61	2	inequality	inequality	NOUN
aijbe-1121	61	3	in	in	ADP
aijbe-1121	61	4	distribution	distribution	NOUN
aijbe-1121	61	5	can	can	AUX
aijbe-1121	61	6	be	be	AUX
aijbe-1121	61	7	primarily	primarily	ADV
aijbe-1121	61	8	based	base	VERB
aijbe-1121	61	9	at	at	ADP
aijbe-1121	61	10	the	the	DET
aijbe-1121	61	11	need	need	NOUN
aijbe-1121	61	12	of	of	ADP
aijbe-1121	61	13	the	the	DET
aijbe-1121	61	14	kingdom	kingdom	NOUN
aijbe-1121	61	15	for	for	ADP
aijbe-1121	61	16	precise	precise	ADJ
aijbe-1121	61	17	improvement	improvement	NOUN
aijbe-1121	61	18	or	or	CCONJ
aijbe-1121	61	19	recurrent	recurrent	ADJ
aijbe-1121	61	20	expenditures	expenditure	NOUN
aijbe-1121	61	21	.	.	PUNCT
aijbe-1121	62	1	inside	inside	ADP
aijbe-1121	62	2	the	the	DET
aijbe-1121	62	3	record	record	NOUN
aijbe-1121	62	4	of	of	ADP
aijbe-1121	62	5	the	the	DET
aijbe-1121	62	6	nigerian	nigerian	ADJ
aijbe-1121	62	7	extractive	extractive	ADJ
aijbe-1121	62	8	industries	industry	NOUN
aijbe-1121	62	9	transparency	transparency	NOUN
aijbe-1121	62	10	initiative	initiative	NOUN
aijbe-1121	62	11	(	(	PUNCT
aijbe-1121	62	12	neiti	neiti	ADV
aijbe-1121	62	13	,	,	PUNCT
aijbe-1121	62	14	2013	2013	NUM
aijbe-1121	62	15	)	)	PUNCT
aijbe-1121	62	16	,	,	PUNCT
aijbe-1121	62	17	internally	internally	ADV
aijbe-1121	62	18	generated	generate	VERB
aijbe-1121	62	19	revenue	revenue	NOUN
aijbe-1121	62	20	(	(	PUNCT
aijbe-1121	62	21	igr	igr	PROPN
aijbe-1121	62	22	)	)	PUNCT
aijbe-1121	62	23	is	be	AUX
aijbe-1121	62	24	described	describe	VERB
aijbe-1121	62	25	to	to	PART
aijbe-1121	62	26	consist	consist	VERB
aijbe-1121	62	27	of	of	ADP
aijbe-1121	62	28	the	the	DET
aijbe-1121	62	29	following	following	NOUN
aijbe-1121	62	30	:	:	PUNCT
aijbe-1121	62	31	personal	personal	ADJ
aijbe-1121	62	32	profits	profit	NOUN
aijbe-1121	62	33	tax	tax	NOUN
aijbe-1121	62	34	which	which	PRON
aijbe-1121	62	35	applies	apply	VERB
aijbe-1121	62	36	to	to	ADP
aijbe-1121	62	37	the	the	DET
aijbe-1121	62	38	residents	resident	NOUN
aijbe-1121	62	39	of	of	ADP
aijbe-1121	62	40	the	the	DET
aijbe-1121	62	41	nation	nation	NOUN
aijbe-1121	62	42	;	;	PUNCT
aijbe-1121	62	43	withholding	withhold	VERB
aijbe-1121	62	44	tax	tax	NOUN
aijbe-1121	62	45	which	which	PRON
aijbe-1121	62	46	applies	apply	VERB
aijbe-1121	62	47	to	to	ADP
aijbe-1121	62	48	atu	atu	PROPN
aijbe-1121	62	49	gina	gina	PROPN
aijbe-1121	62	50	,	,	PUNCT
aijbe-1121	62	51	reuben	reuben	PROPN
aijbe-1121	62	52	omozuafo	omozuafo	VERB
aijbe-1121	62	53	and	and	CCONJ
aijbe-1121	62	54	elijah	elijah	PROPN
aijbe-1121	62	55	omorowa	omorowa	PROPN
aijbe-1121	62	56	(	(	PUNCT
aijbe-1121	62	57	2025	2025	NUM
aijbe-1121	62	58	)	)	PUNCT
aijbe-1121	62	59	18	18	NUM
aijbe-1121	62	60	american	american	ADJ
aijbe-1121	62	61	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	62	62	journal	journal	NOUN
aijbe-1121	62	63	of	of	ADP
aijbe-1121	62	64	business	business	NOUN
aijbe-1121	62	65	and	and	CCONJ
aijbe-1121	62	66	economics	economic	NOUN
aijbe-1121	62	67	|	|	ADV
aijbe-1121	62	68	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	62	69	individuals	individual	NOUN
aijbe-1121	62	70	best	well	ADV
aijbe-1121	62	71	;	;	PUNCT
aijbe-1121	62	72	capital	capital	NOUN
aijbe-1121	62	73	profits	profit	NOUN
aijbe-1121	62	74	tax	tax	NOUN
aijbe-1121	62	75	for	for	ADP
aijbe-1121	62	76	individuals	individual	NOUN
aijbe-1121	62	77	handiest	handy	ADJ
aijbe-1121	62	78	;	;	PUNCT
aijbe-1121	62	79	stamp	stamp	NOUN
aijbe-1121	62	80	obligations	obligation	NOUN
aijbe-1121	62	81	relevant	relevant	ADJ
aijbe-1121	62	82	to	to	ADP
aijbe-1121	62	83	contraptions	contraption	NOUN
aijbe-1121	62	84	done	do	VERB
aijbe-1121	62	85	by	by	ADP
aijbe-1121	62	86	using	use	VERB
aijbe-1121	62	87	people	people	NOUN
aijbe-1121	62	88	handiest	handy	ADJ
aijbe-1121	62	89	;	;	PUNCT
aijbe-1121	62	90	street	street	NOUN
aijbe-1121	62	91	taxes	taxis	NOUN
aijbe-1121	62	92	,	,	PUNCT
aijbe-1121	62	93	like	like	ADP
aijbe-1121	62	94	vehicle	vehicle	NOUN
aijbe-1121	62	95	licenses	license	NOUN
aijbe-1121	62	96	;	;	PUNCT
aijbe-1121	62	97	taxes	taxis	NOUN
aijbe-1121	62	98	on	on	ADP
aijbe-1121	62	99	pool	pool	NOUN
aijbe-1121	62	100	bets	bet	NOUN
aijbe-1121	62	101	,	,	PUNCT
aijbe-1121	62	102	lottery	lottery	NOUN
aijbe-1121	62	103	and	and	CCONJ
aijbe-1121	62	104	on	on	ADP
aijbe-1121	62	105	line	line	NOUN
aijbe-1121	62	106	casino	casino	NOUN
aijbe-1121	62	107	wins	win	NOUN
aijbe-1121	62	108	;	;	PUNCT
aijbe-1121	62	109	enterprise	enterprise	NOUN
aijbe-1121	62	110	premises	premise	NOUN
aijbe-1121	62	111	and	and	CCONJ
aijbe-1121	62	112	registration	registration	NOUN
aijbe-1121	62	113	fees	fee	NOUN
aijbe-1121	62	114	;	;	PUNCT
aijbe-1121	62	115	tendencies	tendency	NOUN
aijbe-1121	62	116	levy	levy	VERB
aijbe-1121	62	117	applicable	applicable	ADJ
aijbe-1121	62	118	to	to	ADP
aijbe-1121	62	119	taxable	taxable	ADJ
aijbe-1121	62	120	individuals	individual	NOUN
aijbe-1121	62	121	simplest	simplest	ADV
aijbe-1121	62	122	;	;	PUNCT
aijbe-1121	62	123	prices	price	NOUN
aijbe-1121	62	124	for	for	ADP
aijbe-1121	62	125	right	right	ADJ
aijbe-1121	62	126	occupancy	occupancy	NOUN
aijbe-1121	62	127	on	on	ADP
aijbe-1121	62	128	urban	urban	ADJ
aijbe-1121	62	129	land	land	NOUN
aijbe-1121	62	130	owned	own	VERB
aijbe-1121	62	131	by	by	ADP
aijbe-1121	62	132	way	way	NOUN
aijbe-1121	62	133	of	of	ADP
aijbe-1121	62	134	the	the	DET
aijbe-1121	62	135	kingdom	kingdom	NOUN
aijbe-1121	62	136	government	government	NOUN
aijbe-1121	62	137	;	;	PUNCT
aijbe-1121	62	138	marketplace	marketplace	NOUN
aijbe-1121	62	139	taxes	taxis	NOUN
aijbe-1121	62	140	and	and	CCONJ
aijbe-1121	62	141	levies	levy	NOUN
aijbe-1121	62	142	wherein	wherein	SCONJ
aijbe-1121	62	143	kingdom	kingdom	NOUN
aijbe-1121	62	144	finance	finance	NOUN
aijbe-1121	62	145	is	be	AUX
aijbe-1121	62	146	worried	worried	ADJ
aijbe-1121	62	147	;	;	PUNCT
aijbe-1121	62	148	and	and	CCONJ
aijbe-1121	62	149	miscellaneous	miscellaneous	ADJ
aijbe-1121	62	150	revenue	revenue	NOUN
aijbe-1121	62	151	inclusive	inclusive	NOUN
aijbe-1121	62	152	of	of	ADP
aijbe-1121	62	153	but	but	CCONJ
aijbe-1121	62	154	no	no	ADV
aijbe-1121	62	155	longer	long	ADV
aijbe-1121	62	156	restrained	restrain	VERB
aijbe-1121	62	157	to	to	PART
aijbe-1121	62	158	hire	hire	VERB
aijbe-1121	62	159	on	on	ADP
aijbe-1121	62	160	authorities	authority	NOUN
aijbe-1121	62	161	property	property	NOUN
aijbe-1121	62	162	,	,	PUNCT
aijbe-1121	62	163	earning	earn	VERB
aijbe-1121	62	164	from	from	ADP
aijbe-1121	62	165	funding	funding	NOUN
aijbe-1121	62	166	(	(	PUNCT
aijbe-1121	62	167	ibukun	ibukun	NOUN
aijbe-1121	62	168	,	,	PUNCT
aijbe-1121	62	169	2023	2023	NUM
aijbe-1121	62	170	)	)	PUNCT
aijbe-1121	62	171	.	.	PUNCT
aijbe-1121	63	1	fines	fine	NOUN
aijbe-1121	63	2	,	,	PUNCT
aijbe-1121	63	3	fees	fee	NOUN
aijbe-1121	63	4	,	,	PUNCT
aijbe-1121	63	5	rates	rate	NOUN
aijbe-1121	63	6	and	and	CCONJ
aijbe-1121	63	7	forfeits	forfeit	NOUN
aijbe-1121	63	8	income	income	NOUN
aijbe-1121	63	9	from	from	ADP
aijbe-1121	63	10	this	this	DET
aijbe-1121	63	11	aspect	aspect	NOUN
aijbe-1121	63	12	is	be	AUX
aijbe-1121	63	13	from	from	ADP
aijbe-1121	63	14	college	college	NOUN
aijbe-1121	63	15	fees	fee	NOUN
aijbe-1121	63	16	generated	generate	VERB
aijbe-1121	63	17	from	from	ADP
aijbe-1121	63	18	state	state	NOUN
aijbe-1121	63	19	-	-	PUNCT
aijbe-1121	63	20	owned	own	VERB
aijbe-1121	63	21	colleges	college	NOUN
aijbe-1121	63	22	,	,	PUNCT
aijbe-1121	63	23	water	water	NOUN
aijbe-1121	63	24	costs	cost	NOUN
aijbe-1121	63	25	,	,	PUNCT
aijbe-1121	63	26	and	and	CCONJ
aijbe-1121	63	27	fines	fine	NOUN
aijbe-1121	63	28	from	from	ADP
aijbe-1121	63	29	the	the	DET
aijbe-1121	63	30	court	court	NOUN
aijbe-1121	63	31	,	,	PUNCT
aijbe-1121	63	32	amongst	amongst	ADP
aijbe-1121	63	33	others	other	NOUN
aijbe-1121	63	34	.	.	PUNCT
aijbe-1121	64	1	international	international	ADJ
aijbe-1121	64	2	monetary	monetary	ADJ
aijbe-1121	64	3	fund	fund	NOUN
aijbe-1121	64	4	(	(	PUNCT
aijbe-1121	64	5	imf	imf	PROPN
aijbe-1121	64	6	,	,	PUNCT
aijbe-1121	64	7	2013	2013	NUM
aijbe-1121	64	8	)	)	PUNCT
aijbe-1121	64	9	stated	state	VERB
aijbe-1121	64	10	fines	fine	NOUN
aijbe-1121	64	11	and	and	CCONJ
aijbe-1121	64	12	penalties	penalty	NOUN
aijbe-1121	64	13	are	be	AUX
aijbe-1121	64	14	obligatory	obligatory	ADJ
aijbe-1121	64	15	modern	modern	ADJ
aijbe-1121	64	16	-	-	PUNCT
aijbe-1121	64	17	day	day	NOUN
aijbe-1121	64	18	transfers	transfer	NOUN
aijbe-1121	64	19	imposed	impose	VERB
aijbe-1121	64	20	on	on	ADP
aijbe-1121	64	21	gadgets	gadget	NOUN
aijbe-1121	64	22	by	by	ADP
aijbe-1121	64	23	means	mean	NOUN
aijbe-1121	64	24	of	of	ADP
aijbe-1121	64	25	courts	court	NOUN
aijbe-1121	64	26	of	of	ADP
aijbe-1121	64	27	regulation	regulation	NOUN
aijbe-1121	64	28	or	or	CCONJ
aijbe-1121	64	29	quasi	quasi	ADJ
aijbe-1121	64	30	-	-	ADJ
aijbe-1121	64	31	judicial	judicial	ADJ
aijbe-1121	64	32	our	our	PRON
aijbe-1121	64	33	bodies	body	NOUN
aijbe-1121	64	34	for	for	ADP
aijbe-1121	64	35	violations	violation	NOUN
aijbe-1121	64	36	of	of	ADP
aijbe-1121	64	37	legal	legal	ADJ
aijbe-1121	64	38	guidelines	guideline	NOUN
aijbe-1121	64	39	or	or	CCONJ
aijbe-1121	64	40	administrative	administrative	ADJ
aijbe-1121	64	41	rule	rule	NOUN
aijbe-1121	64	42	.	.	PUNCT
aijbe-1121	65	1	most	most	ADJ
aijbe-1121	65	2	fines	fine	NOUN
aijbe-1121	65	3	,	,	PUNCT
aijbe-1121	65	4	consequences	consequence	NOUN
aijbe-1121	65	5	,	,	PUNCT
aijbe-1121	65	6	and	and	CCONJ
aijbe-1121	65	7	forfeits	forfeit	NOUN
aijbe-1121	65	8	are	be	AUX
aijbe-1121	65	9	determined	determine	VERB
aijbe-1121	65	10	at	at	ADP
aijbe-1121	65	11	a	a	DET
aijbe-1121	65	12	specific	specific	ADJ
aijbe-1121	65	13	time	time	NOUN
aijbe-1121	65	14	.	.	PUNCT
aijbe-1121	66	1	administrative	administrative	ADJ
aijbe-1121	66	2	costs	cost	NOUN
aijbe-1121	66	3	but	but	CCONJ
aijbe-1121	66	4	encompass	encompass	VERB
aijbe-1121	66	5	expenses	expense	NOUN
aijbe-1121	66	6	for	for	ADP
aijbe-1121	66	7	compulsory	compulsory	ADJ
aijbe-1121	66	8	licenses	license	NOUN
aijbe-1121	66	9	and	and	CCONJ
aijbe-1121	66	10	other	other	ADJ
aijbe-1121	66	11	administrative	administrative	ADJ
aijbe-1121	66	12	fees	fee	NOUN
aijbe-1121	66	13	which	which	PRON
aijbe-1121	66	14	are	be	AUX
aijbe-1121	66	15	income	income	NOUN
aijbe-1121	66	16	of	of	ADP
aijbe-1121	66	17	offerings	offering	NOUN
aijbe-1121	66	18	.	.	PUNCT
aijbe-1121	67	1	fines	fine	NOUN
aijbe-1121	67	2	and	and	CCONJ
aijbe-1121	67	3	forfeitures	forfeiture	NOUN
aijbe-1121	67	4	and	and	CCONJ
aijbe-1121	67	5	monetary	monetary	ADJ
aijbe-1121	67	6	consequences	consequence	NOUN
aijbe-1121	67	7	imposed	impose	VERB
aijbe-1121	67	8	for	for	ADP
aijbe-1121	67	9	violations	violation	NOUN
aijbe-1121	67	10	of	of	ADP
aijbe-1121	67	11	the	the	DET
aijbe-1121	67	12	regulation	regulation	NOUN
aijbe-1121	67	13	,	,	PUNCT
aijbe-1121	67	14	fines	fine	NOUN
aijbe-1121	67	15	and	and	CCONJ
aijbe-1121	67	16	costs	cost	NOUN
aijbe-1121	67	17	which	which	PRON
aijbe-1121	67	18	include	include	VERB
aijbe-1121	67	19	parking	parking	NOUN
aijbe-1121	67	20	tickets	ticket	NOUN
aijbe-1121	67	21	and	and	CCONJ
aijbe-1121	67	22	rushing	rush	VERB
aijbe-1121	67	23	tickets	ticket	NOUN
aijbe-1121	67	24	(	(	PUNCT
aijbe-1121	67	25	such	such	ADJ
aijbe-1121	67	26	as	as	ADP
aijbe-1121	67	27	those	those	PRON
aijbe-1121	67	28	from	from	ADP
aijbe-1121	67	29	visitors	visitor	NOUN
aijbe-1121	67	30	cameras	camera	NOUN
aijbe-1121	67	31	)	)	PUNCT
aijbe-1121	67	32	,	,	PUNCT
aijbe-1121	67	33	be	be	AUX
aijbe-1121	67	34	counted	count	VERB
aijbe-1121	67	35	-	-	PUNCT
aijbe-1121	67	36	imposed	impose	VERB
aijbe-1121	67	37	charges	charge	NOUN
aijbe-1121	67	38	used	use	VERB
aijbe-1121	67	39	to	to	PART
aijbe-1121	67	40	cover	cover	VERB
aijbe-1121	67	41	administrative	administrative	ADJ
aijbe-1121	67	42	fees	fee	NOUN
aijbe-1121	67	43	and	and	CCONJ
aijbe-1121	67	44	funds	fund	NOUN
aijbe-1121	67	45	,	,	PUNCT
aijbe-1121	67	46	unique	unique	ADJ
aijbe-1121	67	47	initiatives	initiative	NOUN
aijbe-1121	67	48	and	and	CCONJ
aijbe-1121	67	49	different	different	ADJ
aijbe-1121	67	50	crook	crook	NOUN
aijbe-1121	67	51	justice	justice	NOUN
aijbe-1121	67	52	-	-	PUNCT
aijbe-1121	67	53	related	relate	VERB
aijbe-1121	67	54	prices	price	NOUN
aijbe-1121	67	55	and	and	CCONJ
aijbe-1121	67	56	penalties	penalty	NOUN
aijbe-1121	67	57	.	.	PUNCT
aijbe-1121	68	1	consistent	consistent	ADJ
aijbe-1121	68	2	with	with	ADP
aijbe-1121	68	3	afeez	afeez	NOUN
aijbe-1121	68	4	,	,	PUNCT
aijbe-1121	68	5	ndalu	ndalu	NOUN
aijbe-1121	68	6	,	,	PUNCT
aijbe-1121	68	7	and	and	CCONJ
aijbe-1121	68	8	micah	micah	PROPN
aijbe-1121	68	9	(	(	PUNCT
aijbe-1121	68	10	2022	2022	NUM
aijbe-1121	68	11	)	)	PUNCT
aijbe-1121	68	12	,	,	PUNCT
aijbe-1121	68	13	a	a	DET
aijbe-1121	68	14	tax	tax	NOUN
aijbe-1121	68	15	penalty	penalty	NOUN
aijbe-1121	68	16	is	be	AUX
aijbe-1121	68	17	a	a	DET
aijbe-1121	68	18	financial	financial	ADJ
aijbe-1121	68	19	penalty	penalty	NOUN
aijbe-1121	68	20	imposed	impose	VERB
aijbe-1121	68	21	by	by	ADP
aijbe-1121	68	22	using	use	VERB
aijbe-1121	68	23	the	the	DET
aijbe-1121	68	24	inner	inner	ADJ
aijbe-1121	68	25	sales	sale	NOUN
aijbe-1121	68	26	service	service	NOUN
aijbe-1121	68	27	(	(	PUNCT
aijbe-1121	68	28	irs	irs	PROPN
aijbe-1121	68	29	)	)	PUNCT
aijbe-1121	68	30	for	for	ADP
aijbe-1121	68	31	acting	act	VERB
aijbe-1121	68	32	a	a	DET
aijbe-1121	68	33	prohibited	prohibit	VERB
aijbe-1121	68	34	act	act	NOUN
aijbe-1121	68	35	or	or	CCONJ
aijbe-1121	68	36	failing	fail	VERB
aijbe-1121	68	37	to	to	PART
aijbe-1121	68	38	execute	execute	VERB
aijbe-1121	68	39	a	a	DET
aijbe-1121	68	40	required	required	ADJ
aijbe-1121	68	41	act	act	NOUN
aijbe-1121	68	42	,	,	PUNCT
aijbe-1121	68	43	together	together	ADV
aijbe-1121	68	44	with	with	ADP
aijbe-1121	68	45	failing	fail	VERB
aijbe-1121	68	46	to	to	PART
aijbe-1121	68	47	timely	timely	ADV
aijbe-1121	68	48	file	file	VERB
aijbe-1121	68	49	a	a	DET
aijbe-1121	68	50	return	return	NOUN
aijbe-1121	68	51	or	or	CCONJ
aijbe-1121	68	52	submitting	submit	VERB
aijbe-1121	68	53	incorrect	incorrect	ADJ
aijbe-1121	68	54	or	or	CCONJ
aijbe-1121	68	55	undervalued	undervalued	ADJ
aijbe-1121	68	56	taxes	taxis	NOUN
aijbe-1121	68	57	.	.	PUNCT
aijbe-1121	69	1	economic	economic	ADJ
aijbe-1121	69	2	growth	growth	NOUN
aijbe-1121	69	3	economic	economic	ADJ
aijbe-1121	69	4	growth	growth	NOUN
aijbe-1121	69	5	refers	refer	VERB
aijbe-1121	69	6	to	to	ADP
aijbe-1121	69	7	the	the	DET
aijbe-1121	69	8	increase	increase	NOUN
aijbe-1121	69	9	in	in	ADP
aijbe-1121	69	10	production	production	NOUN
aijbe-1121	69	11	of	of	ADP
aijbe-1121	69	12	goods	good	NOUN
aijbe-1121	69	13	and	and	CCONJ
aijbe-1121	69	14	services	service	NOUN
aijbe-1121	69	15	within	within	ADP
aijbe-1121	69	16	an	an	DET
aijbe-1121	69	17	economy	economy	NOUN
aijbe-1121	69	18	over	over	ADP
aijbe-1121	69	19	a	a	DET
aijbe-1121	69	20	period	period	NOUN
aijbe-1121	69	21	of	of	ADP
aijbe-1121	69	22	time	time	NOUN
aijbe-1121	69	23	.	.	PUNCT
aijbe-1121	70	1	it	it	PRON
aijbe-1121	70	2	is	be	AUX
aijbe-1121	70	3	traditionally	traditionally	ADV
aijbe-1121	70	4	measured	measure	VERB
aijbe-1121	70	5	as	as	ADP
aijbe-1121	70	6	the	the	DET
aijbe-1121	70	7	percent	percent	NOUN
aijbe-1121	70	8	rate	rate	NOUN
aijbe-1121	70	9	of	of	ADP
aijbe-1121	70	10	increase	increase	NOUN
aijbe-1121	70	11	in	in	ADP
aijbe-1121	70	12	gross	gross	ADJ
aijbe-1121	70	13	domestic	domestic	ADJ
aijbe-1121	70	14	product	product	NOUN
aijbe-1121	70	15	(	(	PUNCT
aijbe-1121	70	16	gdp	gdp	NOUN
aijbe-1121	70	17	)	)	PUNCT
aijbe-1121	70	18	.	.	PUNCT
aijbe-1121	71	1	in	in	ADP
aijbe-1121	71	2	terms	term	NOUN
aijbe-1121	71	3	of	of	ADP
aijbe-1121	71	4	measurement	measurement	NOUN
aijbe-1121	71	5	,	,	PUNCT
aijbe-1121	71	6	economic	economic	ADJ
aijbe-1121	71	7	growth	growth	NOUN
aijbe-1121	71	8	can	can	AUX
aijbe-1121	71	9	be	be	AUX
aijbe-1121	71	10	measured	measure	VERB
aijbe-1121	71	11	in	in	ADP
aijbe-1121	71	12	nominal	nominal	ADJ
aijbe-1121	71	13	terms	term	NOUN
aijbe-1121	71	14	,	,	PUNCT
aijbe-1121	71	15	or	or	CCONJ
aijbe-1121	71	16	in	in	ADP
aijbe-1121	71	17	real	real	ADJ
aijbe-1121	71	18	terms	term	NOUN
aijbe-1121	71	19	.	.	PUNCT
aijbe-1121	72	1	it	it	PRON
aijbe-1121	72	2	is	be	AUX
aijbe-1121	72	3	measured	measure	VERB
aijbe-1121	72	4	in	in	ADP
aijbe-1121	72	5	nominal	nominal	ADJ
aijbe-1121	72	6	terms	term	NOUN
aijbe-1121	72	7	if	if	SCONJ
aijbe-1121	72	8	it	it	PRON
aijbe-1121	72	9	includes	include	VERB
aijbe-1121	72	10	inflation	inflation	NOUN
aijbe-1121	72	11	while	while	SCONJ
aijbe-1121	72	12	it	it	PRON
aijbe-1121	72	13	is	be	AUX
aijbe-1121	72	14	in	in	ADP
aijbe-1121	72	15	real	real	ADJ
aijbe-1121	72	16	terms	term	NOUN
aijbe-1121	72	17	if	if	SCONJ
aijbe-1121	72	18	there	there	PRON
aijbe-1121	72	19	is	be	VERB
aijbe-1121	72	20	adjustment	adjustment	NOUN
aijbe-1121	72	21	for	for	ADP
aijbe-1121	72	22	inflation	inflation	NOUN
aijbe-1121	72	23	.	.	PUNCT
aijbe-1121	73	1	measurement	measurement	NOUN
aijbe-1121	73	2	of	of	ADP
aijbe-1121	73	3	economic	economic	ADJ
aijbe-1121	73	4	growth	growth	NOUN
aijbe-1121	73	5	in	in	ADP
aijbe-1121	73	6	real	real	ADJ
aijbe-1121	73	7	terms	term	NOUN
aijbe-1121	73	8	(	(	PUNCT
aijbe-1121	73	9	i.e.	i.e.	X
aijbe-1121	73	10	inflation	inflation	NOUN
aijbe-1121	73	11	adjusted	adjust	VERB
aijbe-1121	73	12	terms	term	NOUN
aijbe-1121	73	13	)	)	PUNCT
aijbe-1121	73	14	is	be	AUX
aijbe-1121	73	15	preferable	preferable	ADJ
aijbe-1121	73	16	because	because	SCONJ
aijbe-1121	73	17	the	the	DET
aijbe-1121	73	18	distorting	distorting	ADJ
aijbe-1121	73	19	effect	effect	NOUN
aijbe-1121	73	20	of	of	ADP
aijbe-1121	73	21	inflation	inflation	NOUN
aijbe-1121	73	22	on	on	ADP
aijbe-1121	73	23	the	the	DET
aijbe-1121	73	24	price	price	NOUN
aijbe-1121	73	25	of	of	ADP
aijbe-1121	73	26	good	good	NOUN
aijbe-1121	73	27	and	and	CCONJ
aijbe-1121	73	28	services	service	NOUN
aijbe-1121	73	29	produced	produce	VERB
aijbe-1121	73	30	is	be	AUX
aijbe-1121	73	31	eliminated	eliminate	VERB
aijbe-1121	73	32	(	(	PUNCT
aijbe-1121	73	33	ibukun	ibukun	NOUN
aijbe-1121	73	34	,	,	PUNCT
aijbe-1121	73	35	2023	2023	NUM
aijbe-1121	73	36	)	)	PUNCT
aijbe-1121	73	37	.	.	PUNCT
aijbe-1121	74	1	growth	growth	NOUN
aijbe-1121	74	2	can	can	AUX
aijbe-1121	74	3	be	be	AUX
aijbe-1121	74	4	intensive	intensive	ADJ
aijbe-1121	74	5	or	or	CCONJ
aijbe-1121	74	6	tremendous	tremendous	ADJ
aijbe-1121	74	7	.	.	PUNCT
aijbe-1121	75	1	it	it	PRON
aijbe-1121	75	2	is	be	AUX
aijbe-1121	75	3	far	far	ADV
aijbe-1121	75	4	in	in	ADP
aijbe-1121	75	5	depth	depth	NOUN
aijbe-1121	75	6	increase	increase	NOUN
aijbe-1121	75	7	where	where	SCONJ
aijbe-1121	75	8	the	the	DET
aijbe-1121	75	9	growth	growth	NOUN
aijbe-1121	75	10	is	be	AUX
aijbe-1121	75	11	resulting	result	VERB
aijbe-1121	75	12	from	from	ADP
aijbe-1121	75	13	extra	extra	ADJ
aijbe-1121	75	14	green	green	ADJ
aijbe-1121	75	15	use	use	NOUN
aijbe-1121	75	16	of	of	ADP
aijbe-1121	75	17	inputs	input	NOUN
aijbe-1121	75	18	(	(	PUNCT
aijbe-1121	75	19	which	which	PRON
aijbe-1121	75	20	includes	include	VERB
aijbe-1121	75	21	labour	labour	NOUN
aijbe-1121	75	22	,	,	PUNCT
aijbe-1121	75	23	physical	physical	ADJ
aijbe-1121	75	24	capital	capital	NOUN
aijbe-1121	75	25	,	,	PUNCT
aijbe-1121	75	26	power	power	NOUN
aijbe-1121	75	27	or	or	CCONJ
aijbe-1121	75	28	substances	substance	NOUN
aijbe-1121	75	29	)	)	PUNCT
aijbe-1121	75	30	.	.	PUNCT
aijbe-1121	76	1	again	again	ADV
aijbe-1121	76	2	,	,	PUNCT
aijbe-1121	76	3	sizeable	sizeable	ADJ
aijbe-1121	76	4	growth	growth	NOUN
aijbe-1121	76	5	way	way	NOUN
aijbe-1121	76	6	that	that	PRON
aijbe-1121	76	7	the	the	DET
aijbe-1121	76	8	growth	growth	NOUN
aijbe-1121	76	9	is	be	AUX
aijbe-1121	76	10	driven	drive	VERB
aijbe-1121	76	11	only	only	ADV
aijbe-1121	76	12	by	by	ADP
aijbe-1121	76	13	way	way	NOUN
aijbe-1121	76	14	of	of	ADP
aijbe-1121	76	15	will	will	AUX
aijbe-1121	76	16	increase	increase	VERB
aijbe-1121	76	17	in	in	ADP
aijbe-1121	76	18	the	the	DET
aijbe-1121	76	19	quantity	quantity	NOUN
aijbe-1121	76	20	of	of	ADP
aijbe-1121	76	21	inputs	input	NOUN
aijbe-1121	76	22	to	to	PART
aijbe-1121	76	23	be	be	AUX
aijbe-1121	76	24	had	have	VERB
aijbe-1121	76	25	for	for	ADP
aijbe-1121	76	26	use	use	NOUN
aijbe-1121	76	27	(	(	PUNCT
aijbe-1121	76	28	extended	extended	ADJ
aijbe-1121	76	29	population	population	NOUN
aijbe-1121	76	30	,	,	PUNCT
aijbe-1121	76	31	new	new	ADJ
aijbe-1121	76	32	territory	territory	NOUN
aijbe-1121	76	33	)	)	PUNCT
aijbe-1121	76	34	.	.	PUNCT
aijbe-1121	77	1	for	for	ADP
aijbe-1121	77	2	comparing	compare	VERB
aijbe-1121	77	3	one	one	NUM
aijbe-1121	77	4	country	country	NOUN
aijbe-1121	77	5	's	's	PART
aijbe-1121	77	6	economic	economic	ADJ
aijbe-1121	77	7	growth	growth	NOUN
aijbe-1121	77	8	to	to	ADP
aijbe-1121	77	9	another	another	PRON
aijbe-1121	77	10	,	,	PUNCT
aijbe-1121	77	11	gdp	gdp	NOUN
aijbe-1121	77	12	or	or	CCONJ
aijbe-1121	77	13	gnp	gnp	PROPN
aijbe-1121	77	14	according	accord	VERB
aijbe-1121	77	15	to	to	ADP
aijbe-1121	77	16	capita	capita	NOUN
aijbe-1121	77	17	is	be	AUX
aijbe-1121	77	18	used	use	VERB
aijbe-1121	77	19	to	to	PART
aijbe-1121	77	20	account	account	VERB
aijbe-1121	77	21	for	for	ADP
aijbe-1121	77	22	population	population	NOUN
aijbe-1121	77	23	differences	difference	NOUN
aijbe-1121	77	24	between	between	ADP
aijbe-1121	77	25	nations	nation	NOUN
aijbe-1121	77	26	.	.	PUNCT
aijbe-1121	78	1	monetary	monetary	ADJ
aijbe-1121	78	2	growth	growth	NOUN
aijbe-1121	78	3	is	be	AUX
aijbe-1121	78	4	not	not	PART
aijbe-1121	78	5	the	the	DET
aijbe-1121	78	6	same	same	ADJ
aijbe-1121	78	7	as	as	ADP
aijbe-1121	78	8	economic	economic	ADJ
aijbe-1121	78	9	improvement	improvement	NOUN
aijbe-1121	78	10	,	,	PUNCT
aijbe-1121	78	11	although	although	SCONJ
aijbe-1121	78	12	the	the	DET
aijbe-1121	78	13	two	two	NUM
aijbe-1121	78	14	(	(	PUNCT
aijbe-1121	78	15	2	2	NUM
aijbe-1121	78	16	)	)	PUNCT
aijbe-1121	78	17	terms	term	NOUN
aijbe-1121	78	18	are	be	AUX
aijbe-1121	78	19	used	use	VERB
aijbe-1121	78	20	interchangeably	interchangeably	ADV
aijbe-1121	78	21	,	,	PUNCT
aijbe-1121	78	22	maximum	maximum	ADV
aijbe-1121	78	23	particularly	particularly	ADV
aijbe-1121	78	24	by	by	ADP
aijbe-1121	78	25	way	way	NOUN
aijbe-1121	78	26	of	of	ADP
aijbe-1121	78	27	non	non	NOUN
aijbe-1121	78	28	-	-	NOUN
aijbe-1121	78	29	economists	economist	NOUN
aijbe-1121	78	30	.	.	PUNCT
aijbe-1121	79	1	economic	economic	ADJ
aijbe-1121	79	2	growth	growth	NOUN
aijbe-1121	79	3	commonly	commonly	ADV
aijbe-1121	79	4	refers	refer	VERB
aijbe-1121	79	5	to	to	ADP
aijbe-1121	79	6	the	the	DET
aijbe-1121	79	7	sustained	sustain	VERB
aijbe-1121	79	8	,	,	PUNCT
aijbe-1121	79	9	concerted	concerted	ADJ
aijbe-1121	79	10	moves	move	NOUN
aijbe-1121	79	11	of	of	ADP
aijbe-1121	79	12	policy	policy	NOUN
aijbe-1121	79	13	makers	maker	NOUN
aijbe-1121	79	14	and	and	CCONJ
aijbe-1121	79	15	communities	community	NOUN
aijbe-1121	79	16	that	that	PRON
aijbe-1121	79	17	promote	promote	VERB
aijbe-1121	79	18	the	the	DET
aijbe-1121	79	19	same	same	ADJ
aijbe-1121	79	20	old	old	ADJ
aijbe-1121	79	21	of	of	ADP
aijbe-1121	79	22	residing	reside	VERB
aijbe-1121	79	23	and	and	CCONJ
aijbe-1121	79	24	monetary	monetary	ADJ
aijbe-1121	79	25	health	health	NOUN
aijbe-1121	79	26	of	of	ADP
aijbe-1121	79	27	specific	specific	ADJ
aijbe-1121	79	28	vicinity	vicinity	NOUN
aijbe-1121	79	29	.	.	PUNCT
aijbe-1121	80	1	empirical	empirical	ADJ
aijbe-1121	80	2	review	review	NOUN
aijbe-1121	80	3	kabiru	kabiru	NOUN
aijbe-1121	80	4	,	,	PUNCT
aijbe-1121	80	5	abdulkadir	abdulkadir	NOUN
aijbe-1121	80	6	and	and	CCONJ
aijbe-1121	80	7	yahaya	yahaya	NOUN
aijbe-1121	80	8	(	(	PUNCT
aijbe-1121	80	9	2024	2024	NUM
aijbe-1121	80	10	)	)	PUNCT
aijbe-1121	80	11	ascertained	ascertain	VERB
aijbe-1121	80	12	the	the	DET
aijbe-1121	80	13	importance	importance	NOUN
aijbe-1121	80	14	of	of	ADP
aijbe-1121	80	15	internally	internally	ADV
aijbe-1121	80	16	generated	generate	VERB
aijbe-1121	80	17	revenue	revenue	NOUN
aijbe-1121	80	18	(	(	PUNCT
aijbe-1121	80	19	igr	igr	PROPN
aijbe-1121	80	20	)	)	PUNCT
aijbe-1121	80	21	on	on	ADP
aijbe-1121	80	22	service	service	NOUN
aijbe-1121	80	23	delivery	delivery	NOUN
aijbe-1121	80	24	in	in	ADP
aijbe-1121	80	25	sokoto	sokoto	PROPN
aijbe-1121	80	26	state	state	PROPN
aijbe-1121	80	27	.	.	PUNCT
aijbe-1121	81	1	data	datum	NOUN
aijbe-1121	81	2	were	be	AUX
aijbe-1121	81	3	sourced	source	VERB
aijbe-1121	81	4	from	from	ADP
aijbe-1121	81	5	the	the	DET
aijbe-1121	81	6	state	state	NOUN
aijbe-1121	81	7	’s	’s	PART
aijbe-1121	81	8	financial	financial	ADJ
aijbe-1121	81	9	statements	statement	NOUN
aijbe-1121	81	10	and	and	CCONJ
aijbe-1121	81	11	reports	report	NOUN
aijbe-1121	81	12	.	.	PUNCT
aijbe-1121	82	1	the	the	DET
aijbe-1121	82	2	study	study	NOUN
aijbe-1121	82	3	used	use	VERB
aijbe-1121	82	4	regression	regression	NOUN
aijbe-1121	82	5	analysis	analysis	NOUN
aijbe-1121	82	6	and	and	CCONJ
aijbe-1121	82	7	correlation	correlation	NOUN
aijbe-1121	82	8	coefficients	coefficient	NOUN
aijbe-1121	82	9	to	to	PART
aijbe-1121	82	10	evaluate	evaluate	VERB
aijbe-1121	82	11	the	the	DET
aijbe-1121	82	12	level	level	NOUN
aijbe-1121	82	13	of	of	ADP
aijbe-1121	82	14	relationship	relationship	NOUN
aijbe-1121	82	15	between	between	ADP
aijbe-1121	82	16	the	the	DET
aijbe-1121	82	17	variables	variable	NOUN
aijbe-1121	82	18	.	.	PUNCT
aijbe-1121	83	1	the	the	DET
aijbe-1121	83	2	found	find	VERB
aijbe-1121	83	3	thatinternally	thatinternally	ADV
aijbe-1121	83	4	generated	generate	VERB
aijbe-1121	83	5	revenue	revenue	NOUN
aijbe-1121	83	6	affects	affect	VERB
aijbe-1121	83	7	sokoto	sokoto	PROPN
aijbe-1121	83	8	state	state	PROPN
aijbe-1121	83	9	's	's	PART
aijbe-1121	83	10	service	service	NOUN
aijbe-1121	83	11	delivery	delivery	NOUN
aijbe-1121	83	12	,	,	PUNCT
aijbe-1121	83	13	the	the	DET
aijbe-1121	83	14	inefficiencies	inefficiency	NOUN
aijbe-1121	83	15	and	and	CCONJ
aijbe-1121	83	16	offering	offer	VERB
aijbe-1121	83	17	potential	potential	ADJ
aijbe-1121	83	18	solutions	solution	NOUN
aijbe-1121	83	19	.	.	PUNCT
aijbe-1121	84	1	angahar	angahar	NOUN
aijbe-1121	84	2	and	and	CCONJ
aijbe-1121	84	3	olalere	olalere	ADV
aijbe-1121	84	4	(	(	PUNCT
aijbe-1121	84	5	2023	2023	NUM
aijbe-1121	84	6	)	)	PUNCT
aijbe-1121	84	7	investigated	investigate	VERB
aijbe-1121	84	8	internally	internally	ADV
aijbe-1121	84	9	generated	generate	VERB
aijbe-1121	84	10	revenue	revenue	NOUN
aijbe-1121	84	11	(	(	PUNCT
aijbe-1121	84	12	igr	igr	PROPN
aijbe-1121	84	13	)	)	PUNCT
aijbe-1121	84	14	and	and	CCONJ
aijbe-1121	84	15	atu	atu	PROPN
aijbe-1121	84	16	gina	gina	PROPN
aijbe-1121	84	17	,	,	PUNCT
aijbe-1121	84	18	reuben	reuben	PROPN
aijbe-1121	84	19	omozuafo	omozuafo	VERB
aijbe-1121	84	20	and	and	CCONJ
aijbe-1121	84	21	elijah	elijah	PROPN
aijbe-1121	84	22	omorowa	omorowa	PROPN
aijbe-1121	84	23	(	(	PUNCT
aijbe-1121	84	24	2025	2025	NUM
aijbe-1121	84	25	)	)	PUNCT
aijbe-1121	84	26	19	19	NUM
aijbe-1121	84	27	american	american	ADJ
aijbe-1121	84	28	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	84	29	journal	journal	NOUN
aijbe-1121	84	30	of	of	ADP
aijbe-1121	84	31	business	business	NOUN
aijbe-1121	84	32	and	and	CCONJ
aijbe-1121	84	33	economics	economic	NOUN
aijbe-1121	84	34	|	|	ADV
aijbe-1121	84	35	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	84	36	the	the	DET
aijbe-1121	84	37	economic	economic	ADJ
aijbe-1121	84	38	viability	viability	NOUN
aijbe-1121	84	39	of	of	ADP
aijbe-1121	84	40	states	state	NOUN
aijbe-1121	84	41	in	in	ADP
aijbe-1121	84	42	nigeria	nigeria	PROPN
aijbe-1121	84	43	using	use	VERB
aijbe-1121	84	44	state	state	NOUN
aijbe-1121	84	45	government	government	NOUN
aijbe-1121	84	46	debt	debt	NOUN
aijbe-1121	84	47	stock	stock	NOUN
aijbe-1121	84	48	from	from	ADP
aijbe-1121	84	49	1986	1986	NUM
aijbe-1121	84	50	to	to	ADP
aijbe-1121	84	51	2021	2021	NUM
aijbe-1121	84	52	for	for	ADP
aijbe-1121	84	53	six	six	NUM
aijbe-1121	84	54	states	state	NOUN
aijbe-1121	84	55	each	each	PRON
aijbe-1121	84	56	from	from	ADP
aijbe-1121	84	57	nigeria	nigeria	PROPN
aijbe-1121	84	58	's	's	PART
aijbe-1121	84	59	six	six	NUM
aijbe-1121	84	60	geopolitical	geopolitical	ADJ
aijbe-1121	84	61	zones	zone	NOUN
aijbe-1121	84	62	.	.	PUNCT
aijbe-1121	85	1	a	a	DET
aijbe-1121	85	2	panel	panel	NOUN
aijbe-1121	85	3	vector	vector	NOUN
aijbe-1121	85	4	error	error	NOUN
aijbe-1121	85	5	correction	correction	NOUN
aijbe-1121	85	6	model	model	NOUN
aijbe-1121	85	7	(	(	PUNCT
aijbe-1121	85	8	pvecm	pvecm	NOUN
aijbe-1121	85	9	)	)	PUNCT
aijbe-1121	85	10	was	be	AUX
aijbe-1121	85	11	used	use	VERB
aijbe-1121	85	12	as	as	ADP
aijbe-1121	85	13	the	the	DET
aijbe-1121	85	14	method	method	NOUN
aijbe-1121	85	15	of	of	ADP
aijbe-1121	85	16	analysis	analysis	NOUN
aijbe-1121	85	17	.	.	PUNCT
aijbe-1121	86	1	results	result	NOUN
aijbe-1121	86	2	showed	show	VERB
aijbe-1121	86	3	that	that	SCONJ
aijbe-1121	86	4	the	the	DET
aijbe-1121	86	5	igr	igr	NOUN
aijbe-1121	86	6	of	of	ADP
aijbe-1121	86	7	states	state	NOUN
aijbe-1121	86	8	in	in	ADP
aijbe-1121	86	9	nigeria	nigeria	PROPN
aijbe-1121	86	10	had	have	VERB
aijbe-1121	86	11	a	a	DET
aijbe-1121	86	12	positive	positive	ADJ
aijbe-1121	86	13	effect	effect	NOUN
aijbe-1121	86	14	on	on	ADP
aijbe-1121	86	15	state	state	NOUN
aijbe-1121	86	16	government	government	NOUN
aijbe-1121	86	17	expenditure	expenditure	NOUN
aijbe-1121	86	18	.	.	PUNCT
aijbe-1121	87	1	agnes	agnes	PROPN
aijbe-1121	87	2	,	,	PUNCT
aijbe-1121	87	3	samuel	samuel	PROPN
aijbe-1121	87	4	and	and	CCONJ
aijbe-1121	87	5	okpanachi	okpanachi	ADV
aijbe-1121	87	6	(	(	PUNCT
aijbe-1121	87	7	2023	2023	NUM
aijbe-1121	87	8	)	)	PUNCT
aijbe-1121	87	9	determined	determine	VERB
aijbe-1121	87	10	the	the	DET
aijbe-1121	87	11	effect	effect	NOUN
aijbe-1121	87	12	of	of	ADP
aijbe-1121	87	13	internally	internally	ADV
aijbe-1121	87	14	generated	generate	VERB
aijbe-1121	87	15	revenue	revenue	NOUN
aijbe-1121	87	16	at	at	ADP
aijbe-1121	87	17	the	the	DET
aijbe-1121	87	18	national	national	ADJ
aijbe-1121	87	19	and	and	CCONJ
aijbe-1121	87	20	regional	regional	ADJ
aijbe-1121	87	21	levels	level	NOUN
aijbe-1121	87	22	in	in	ADP
aijbe-1121	87	23	nigeria	nigeria	PROPN
aijbe-1121	87	24	,	,	PUNCT
aijbe-1121	87	25	which	which	PRON
aijbe-1121	87	26	are	be	AUX
aijbe-1121	87	27	dealing	deal	VERB
aijbe-1121	87	28	with	with	ADP
aijbe-1121	87	29	significant	significant	ADJ
aijbe-1121	87	30	development	development	NOUN
aijbe-1121	87	31	obstacles	obstacle	NOUN
aijbe-1121	87	32	.	.	PUNCT
aijbe-1121	88	1	as	as	ADP
aijbe-1121	88	2	a	a	DET
aijbe-1121	88	3	result	result	NOUN
aijbe-1121	88	4	of	of	ADP
aijbe-1121	88	5	these	these	DET
aijbe-1121	88	6	efforts	effort	NOUN
aijbe-1121	88	7	,	,	PUNCT
aijbe-1121	88	8	the	the	DET
aijbe-1121	88	9	state	state	NOUN
aijbe-1121	88	10	's	's	PART
aijbe-1121	88	11	ranking	ranking	NOUN
aijbe-1121	88	12	rose	rise	VERB
aijbe-1121	88	13	from	from	ADP
aijbe-1121	88	14	11th	11th	ADJ
aijbe-1121	88	15	in	in	ADP
aijbe-1121	88	16	2016	2016	NUM
aijbe-1121	88	17	to	to	ADP
aijbe-1121	88	18	6th	6th	NOUN
aijbe-1121	88	19	in	in	ADP
aijbe-1121	88	20	2021	2021	NUM
aijbe-1121	88	21	,	,	PUNCT
aijbe-1121	88	22	surpassing	surpass	VERB
aijbe-1121	88	23	kano	kano	NOUN
aijbe-1121	88	24	,	,	PUNCT
aijbe-1121	88	25	which	which	PRON
aijbe-1121	88	26	according	accord	VERB
aijbe-1121	88	27	to	to	ADP
aijbe-1121	88	28	the	the	DET
aijbe-1121	88	29	2019	2019	NUM
aijbe-1121	88	30	census	census	NOUN
aijbe-1121	88	31	is	be	AUX
aijbe-1121	88	32	the	the	DET
aijbe-1121	88	33	most	most	ADV
aijbe-1121	88	34	densely	densely	ADV
aijbe-1121	88	35	populated	populated	ADJ
aijbe-1121	88	36	state	state	NOUN
aijbe-1121	88	37	in	in	ADP
aijbe-1121	88	38	nigeria	nigeria	PROPN
aijbe-1121	88	39	and	and	CCONJ
aijbe-1121	88	40	the	the	DET
aijbe-1121	88	41	main	main	ADJ
aijbe-1121	88	42	economic	economic	ADJ
aijbe-1121	88	43	hub	hub	NOUN
aijbe-1121	88	44	of	of	ADP
aijbe-1121	88	45	the	the	DET
aijbe-1121	88	46	northern	northern	ADJ
aijbe-1121	88	47	region	region	NOUN
aijbe-1121	88	48	.	.	PUNCT
aijbe-1121	89	1	the	the	DET
aijbe-1121	89	2	data	datum	NOUN
aijbe-1121	89	3	used	use	VERB
aijbe-1121	89	4	in	in	ADP
aijbe-1121	89	5	this	this	DET
aijbe-1121	89	6	study	study	NOUN
aijbe-1121	89	7	was	be	AUX
aijbe-1121	89	8	sourced	source	VERB
aijbe-1121	89	9	from	from	ADP
aijbe-1121	89	10	credible	credible	ADJ
aijbe-1121	89	11	publications	publication	NOUN
aijbe-1121	89	12	,	,	PUNCT
aijbe-1121	89	13	published	publish	VERB
aijbe-1121	89	14	studies	study	NOUN
aijbe-1121	89	15	,	,	PUNCT
aijbe-1121	89	16	and	and	CCONJ
aijbe-1121	89	17	other	other	ADJ
aijbe-1121	89	18	media	medium	NOUN
aijbe-1121	89	19	outlets	outlet	NOUN
aijbe-1121	89	20	.	.	PUNCT
aijbe-1121	90	1	this	this	PRON
aijbe-1121	90	2	led	lead	VERB
aijbe-1121	90	3	to	to	ADP
aijbe-1121	90	4	a	a	DET
aijbe-1121	90	5	significant	significant	ADJ
aijbe-1121	90	6	increase	increase	NOUN
aijbe-1121	90	7	in	in	ADP
aijbe-1121	90	8	internal	internal	ADJ
aijbe-1121	90	9	generated	generate	VERB
aijbe-1121	90	10	revenue	revenue	NOUN
aijbe-1121	90	11	(	(	PUNCT
aijbe-1121	90	12	igr	igr	PROPN
aijbe-1121	90	13	)	)	PUNCT
aijbe-1121	90	14	,	,	PUNCT
aijbe-1121	90	15	an	an	DET
aijbe-1121	90	16	unavoidable	unavoidable	ADJ
aijbe-1121	90	17	outcome	outcome	NOUN
aijbe-1121	90	18	that	that	PRON
aijbe-1121	90	19	revolutionized	revolutionize	VERB
aijbe-1121	90	20	revenue	revenue	NOUN
aijbe-1121	90	21	creation	creation	NOUN
aijbe-1121	90	22	in	in	ADP
aijbe-1121	90	23	nigeria	nigeria	PROPN
aijbe-1121	90	24	's	's	PART
aijbe-1121	90	25	kaduna	kaduna	PROPN
aijbe-1121	90	26	state	state	PROPN
aijbe-1121	90	27	.	.	PUNCT
aijbe-1121	91	1	okon	okon	PROPN
aijbe-1121	91	2	and	and	CCONJ
aijbe-1121	91	3	uwah	uwah	PROPN
aijbe-1121	91	4	(	(	PUNCT
aijbe-1121	91	5	2023	2023	NUM
aijbe-1121	91	6	)	)	PUNCT
aijbe-1121	91	7	assessed	assess	VERB
aijbe-1121	91	8	the	the	DET
aijbe-1121	91	9	association	association	NOUN
aijbe-1121	91	10	between	between	ADP
aijbe-1121	91	11	internally	internally	ADV
aijbe-1121	91	12	generated	generate	VERB
aijbe-1121	91	13	revenue	revenue	NOUN
aijbe-1121	91	14	and	and	CCONJ
aijbe-1121	91	15	infrastructural	infrastructural	ADJ
aijbe-1121	91	16	development	development	NOUN
aijbe-1121	91	17	in	in	ADP
aijbe-1121	91	18	akwa	akwa	ADJ
aijbe-1121	91	19	ibom	ibom	ADJ
aijbe-1121	91	20	state	state	NOUN
aijbe-1121	91	21	from	from	ADP
aijbe-1121	91	22	2007	2007	NUM
aijbe-1121	91	23	to	to	ADP
aijbe-1121	91	24	2020	2020	NUM
aijbe-1121	91	25	.	.	PUNCT
aijbe-1121	92	1	data	datum	NOUN
aijbe-1121	92	2	were	be	AUX
aijbe-1121	92	3	analyzed	analyze	VERB
aijbe-1121	92	4	using	use	VERB
aijbe-1121	92	5	simple	simple	ADJ
aijbe-1121	92	6	regression	regression	NOUN
aijbe-1121	92	7	analyses	analysis	NOUN
aijbe-1121	92	8	to	to	PART
aijbe-1121	92	9	test	test	VERB
aijbe-1121	92	10	the	the	DET
aijbe-1121	92	11	hypotheses	hypothesis	NOUN
aijbe-1121	92	12	.	.	PUNCT
aijbe-1121	93	1	the	the	DET
aijbe-1121	93	2	study	study	NOUN
aijbe-1121	93	3	found	find	VERB
aijbe-1121	93	4	that	that	SCONJ
aijbe-1121	93	5	internally	internally	ADV
aijbe-1121	93	6	generated	generate	VERB
aijbe-1121	93	7	revenue	revenue	NOUN
aijbe-1121	93	8	(	(	PUNCT
aijbe-1121	93	9	igr	igr	PROPN
aijbe-1121	93	10	)	)	PUNCT
aijbe-1121	93	11	has	have	VERB
aijbe-1121	93	12	a	a	DET
aijbe-1121	93	13	positive	positive	ADJ
aijbe-1121	93	14	relationship	relationship	NOUN
aijbe-1121	93	15	with	with	ADP
aijbe-1121	93	16	infrastructural	infrastructural	ADJ
aijbe-1121	93	17	development	development	NOUN
aijbe-1121	93	18	in	in	ADP
aijbe-1121	93	19	the	the	DET
aijbe-1121	93	20	state	state	NOUN
aijbe-1121	93	21	,	,	PUNCT
aijbe-1121	93	22	showing	show	VERB
aijbe-1121	93	23	a	a	DET
aijbe-1121	93	24	positive	positive	ADJ
aijbe-1121	93	25	and	and	CCONJ
aijbe-1121	93	26	significant	significant	ADJ
aijbe-1121	93	27	relationship	relationship	NOUN
aijbe-1121	93	28	with	with	ADP
aijbe-1121	93	29	development	development	NOUN
aijbe-1121	93	30	in	in	ADP
aijbe-1121	93	31	education	education	NOUN
aijbe-1121	93	32	,	,	PUNCT
aijbe-1121	93	33	and	and	CCONJ
aijbe-1121	93	34	an	an	DET
aijbe-1121	93	35	insignificant	insignificant	ADJ
aijbe-1121	93	36	but	but	CCONJ
aijbe-1121	93	37	positive	positive	ADJ
aijbe-1121	93	38	relationship	relationship	NOUN
aijbe-1121	93	39	with	with	ADP
aijbe-1121	93	40	health	health	NOUN
aijbe-1121	93	41	and	and	CCONJ
aijbe-1121	93	42	sanitation	sanitation	NOUN
aijbe-1121	93	43	.	.	PUNCT
aijbe-1121	94	1	ibukun	ibukun	NOUN
aijbe-1121	94	2	(	(	PUNCT
aijbe-1121	94	3	2023	2023	NUM
aijbe-1121	94	4	)	)	PUNCT
aijbe-1121	94	5	evaluated	evaluate	VERB
aijbe-1121	94	6	of	of	ADP
aijbe-1121	94	7	the	the	DET
aijbe-1121	94	8	association	association	NOUN
aijbe-1121	94	9	between	between	ADP
aijbe-1121	94	10	internally	internally	ADV
aijbe-1121	94	11	generated	generate	VERB
aijbe-1121	94	12	revenue	revenue	NOUN
aijbe-1121	94	13	and	and	CCONJ
aijbe-1121	94	14	economic	economic	ADJ
aijbe-1121	94	15	growth	growth	NOUN
aijbe-1121	94	16	in	in	ADP
aijbe-1121	94	17	lagos	lagos	NOUN
aijbe-1121	94	18	state	state	NOUN
aijbe-1121	94	19	from	from	ADP
aijbe-1121	94	20	2012	2012	NUM
aijbe-1121	94	21	to	to	ADP
aijbe-1121	94	22	2020	2020	NUM
aijbe-1121	94	23	.	.	PUNCT
aijbe-1121	95	1	data	datum	NOUN
aijbe-1121	95	2	generated	generate	VERB
aijbe-1121	95	3	from	from	ADP
aijbe-1121	95	4	national	national	ADJ
aijbe-1121	95	5	bureau	bureau	PROPN
aijbe-1121	95	6	of	of	ADP
aijbe-1121	95	7	statistics	statistic	NOUN
aijbe-1121	95	8	and	and	CCONJ
aijbe-1121	95	9	lagos	lagos	PROPN
aijbe-1121	95	10	state	state	PROPN
aijbe-1121	95	11	bureau	bureau	PROPN
aijbe-1121	95	12	of	of	ADP
aijbe-1121	95	13	statistics	statistic	NOUN
aijbe-1121	95	14	was	be	AUX
aijbe-1121	95	15	analyzed	analyze	VERB
aijbe-1121	95	16	with	with	ADP
aijbe-1121	95	17	the	the	DET
aijbe-1121	95	18	autoregressive	autoregressive	ADJ
aijbe-1121	95	19	distributed	distribute	VERB
aijbe-1121	95	20	lag	lag	NOUN
aijbe-1121	95	21	technique	technique	NOUN
aijbe-1121	95	22	.	.	PUNCT
aijbe-1121	96	1	the	the	DET
aijbe-1121	96	2	study	study	NOUN
aijbe-1121	96	3	show	show	VERB
aijbe-1121	96	4	a	a	DET
aijbe-1121	96	5	long	long	ADV
aijbe-1121	96	6	-	-	PUNCT
aijbe-1121	96	7	run	run	VERB
aijbe-1121	96	8	significant	significant	ADJ
aijbe-1121	96	9	relationship	relationship	NOUN
aijbe-1121	96	10	for	for	ADP
aijbe-1121	96	11	other	other	ADJ
aijbe-1121	96	12	taxes	taxis	NOUN
aijbe-1121	96	13	,	,	PUNCT
aijbe-1121	96	14	direct	direct	ADJ
aijbe-1121	96	15	assessment	assessment	NOUN
aijbe-1121	96	16	and	and	CCONJ
aijbe-1121	96	17	road	road	NOUN
aijbe-1121	96	18	taxes	taxis	NOUN
aijbe-1121	96	19	with	with	ADP
aijbe-1121	96	20	gross	gross	ADJ
aijbe-1121	96	21	domestic	domestic	ADJ
aijbe-1121	96	22	product	product	NOUN
aijbe-1121	96	23	in	in	ADP
aijbe-1121	96	24	lagos	lagos	NOUN
aijbe-1121	96	25	state	state	NOUN
aijbe-1121	96	26	,	,	PUNCT
aijbe-1121	96	27	leaving	leave	VERB
aijbe-1121	96	28	out	out	ADP
aijbe-1121	96	29	pay	pay	NOUN
aijbe-1121	96	30	as	as	SCONJ
aijbe-1121	96	31	you	you	PRON
aijbe-1121	96	32	earn	earn	VERB
aijbe-1121	96	33	with	with	ADP
aijbe-1121	96	34	insignificant	insignificant	ADJ
aijbe-1121	96	35	impact	impact	NOUN
aijbe-1121	96	36	.	.	PUNCT
aijbe-1121	97	1	nwafor	nwafor	PROPN
aijbe-1121	97	2	,	,	PUNCT
aijbe-1121	97	3	obineme	obineme	NOUN
aijbe-1121	97	4	,	,	PUNCT
aijbe-1121	97	5	and	and	CCONJ
aijbe-1121	97	6	okey	okey	PROPN
aijbe-1121	97	7	(	(	PUNCT
aijbe-1121	97	8	2021	2021	NUM
aijbe-1121	97	9	)	)	PUNCT
aijbe-1121	97	10	determined	determine	VERB
aijbe-1121	97	11	the	the	DET
aijbe-1121	97	12	returns	return	NOUN
aijbe-1121	97	13	from	from	ADP
aijbe-1121	97	14	land	land	NOUN
aijbe-1121	97	15	-	-	PUNCT
aijbe-1121	97	16	based	base	VERB
aijbe-1121	97	17	revenue	revenue	NOUN
aijbe-1121	97	18	and	and	CCONJ
aijbe-1121	97	19	internally	internally	ADV
aijbe-1121	97	20	produced	produce	VERB
aijbe-1121	97	21	revenue	revenue	NOUN
aijbe-1121	97	22	after	after	ADP
aijbe-1121	97	23	budgeting	budget	VERB
aijbe-1121	97	24	.	.	PUNCT
aijbe-1121	98	1	using	use	VERB
aijbe-1121	98	2	a	a	DET
aijbe-1121	98	3	descriptive	descriptive	ADJ
aijbe-1121	98	4	technique	technique	NOUN
aijbe-1121	98	5	,	,	PUNCT
aijbe-1121	98	6	the	the	DET
aijbe-1121	98	7	study	study	NOUN
aijbe-1121	98	8	discovered	discover	VERB
aijbe-1121	98	9	that	that	SCONJ
aijbe-1121	98	10	abia	abia	PROPN
aijbe-1121	98	11	state	state	PROPN
aijbe-1121	98	12	failed	fail	VERB
aijbe-1121	98	13	to	to	PART
aijbe-1121	98	14	realize	realize	VERB
aijbe-1121	98	15	what	what	PRON
aijbe-1121	98	16	was	be	AUX
aijbe-1121	98	17	anticipated	anticipate	VERB
aijbe-1121	98	18	nearly	nearly	ADV
aijbe-1121	98	19	throughout	throughout	ADP
aijbe-1121	98	20	the	the	DET
aijbe-1121	98	21	time	time	NOUN
aijbe-1121	98	22	,	,	PUNCT
aijbe-1121	98	23	that	that	SCONJ
aijbe-1121	98	24	the	the	DET
aijbe-1121	98	25	growth	growth	NOUN
aijbe-1121	98	26	rate	rate	NOUN
aijbe-1121	98	27	of	of	ADP
aijbe-1121	98	28	both	both	PRON
aijbe-1121	98	29	has	have	AUX
aijbe-1121	98	30	remained	remain	VERB
aijbe-1121	98	31	negative	negative	ADJ
aijbe-1121	98	32	,	,	PUNCT
aijbe-1121	98	33	and	and	CCONJ
aijbe-1121	98	34	that	that	SCONJ
aijbe-1121	98	35	the	the	DET
aijbe-1121	98	36	contribution	contribution	NOUN
aijbe-1121	98	37	of	of	ADP
aijbe-1121	98	38	land	land	NOUN
aijbe-1121	98	39	-	-	PUNCT
aijbe-1121	98	40	based	base	VERB
aijbe-1121	98	41	tax	tax	NOUN
aijbe-1121	98	42	income	income	NOUN
aijbe-1121	98	43	to	to	ADP
aijbe-1121	98	44	domestically	domestically	ADV
aijbe-1121	98	45	produced	produce	VERB
aijbe-1121	98	46	revenue	revenue	NOUN
aijbe-1121	98	47	was	be	AUX
aijbe-1121	98	48	less	less	ADJ
aijbe-1121	98	49	than	than	ADP
aijbe-1121	98	50	5	5	NUM
aijbe-1121	98	51	%	%	NOUN
aijbe-1121	98	52	on	on	ADP
aijbe-1121	98	53	average	average	ADJ
aijbe-1121	98	54	.	.	PUNCT
aijbe-1121	98	55	fasoye	fasoye	PROPN
aijbe-1121	98	56	(	(	PUNCT
aijbe-1121	98	57	2020	2020	NUM
aijbe-1121	98	58	)	)	PUNCT
aijbe-1121	98	59	studied	study	VERB
aijbe-1121	98	60	the	the	DET
aijbe-1121	98	61	factors	factor	NOUN
aijbe-1121	98	62	that	that	PRON
aijbe-1121	98	63	determine	determine	VERB
aijbe-1121	98	64	the	the	DET
aijbe-1121	98	65	internally	internally	ADV
aijbe-1121	98	66	generated	generate	VERB
aijbe-1121	98	67	revenue	revenue	NOUN
aijbe-1121	98	68	(	(	PUNCT
aijbe-1121	98	69	igr	igr	PROPN
aijbe-1121	98	70	)	)	PUNCT
aijbe-1121	98	71	of	of	ADP
aijbe-1121	98	72	state	state	NOUN
aijbe-1121	98	73	governments	government	NOUN
aijbe-1121	98	74	in	in	ADP
aijbe-1121	98	75	nigeria	nigeria	PROPN
aijbe-1121	98	76	.	.	PUNCT
aijbe-1121	99	1	the	the	DET
aijbe-1121	99	2	paye	paye	NOUN
aijbe-1121	99	3	and	and	CCONJ
aijbe-1121	99	4	road	road	NOUN
aijbe-1121	99	5	taxes	taxis	NOUN
aijbe-1121	99	6	were	be	AUX
aijbe-1121	99	7	found	find	VERB
aijbe-1121	99	8	to	to	PART
aijbe-1121	99	9	be	be	AUX
aijbe-1121	99	10	the	the	DET
aijbe-1121	99	11	primary	primary	ADJ
aijbe-1121	99	12	determinants	determinant	NOUN
aijbe-1121	99	13	of	of	ADP
aijbe-1121	99	14	igr	igr	NOUN
aijbe-1121	99	15	for	for	ADP
aijbe-1121	99	16	the	the	DET
aijbe-1121	99	17	states	state	NOUN
aijbe-1121	99	18	,	,	PUNCT
aijbe-1121	99	19	as	as	SCONJ
aijbe-1121	99	20	they	they	PRON
aijbe-1121	99	21	appeared	appear	VERB
aijbe-1121	99	22	to	to	PART
aijbe-1121	99	23	be	be	AUX
aijbe-1121	99	24	less	less	ADV
aijbe-1121	99	25	affected	affect	VERB
aijbe-1121	99	26	by	by	ADP
aijbe-1121	99	27	the	the	DET
aijbe-1121	99	28	prevalence	prevalence	NOUN
aijbe-1121	99	29	of	of	ADP
aijbe-1121	99	30	corrupt	corrupt	ADJ
aijbe-1121	99	31	practices	practice	NOUN
aijbe-1121	99	32	in	in	ADP
aijbe-1121	99	33	nigeria	nigeria	PROPN
aijbe-1121	99	34	's	's	PART
aijbe-1121	99	35	public	public	ADJ
aijbe-1121	99	36	sector	sector	NOUN
aijbe-1121	99	37	.	.	PUNCT
aijbe-1121	100	1	this	this	DET
aijbe-1121	100	2	information	information	NOUN
aijbe-1121	100	3	was	be	AUX
aijbe-1121	100	4	obtained	obtain	VERB
aijbe-1121	100	5	using	use	VERB
aijbe-1121	100	6	the	the	DET
aijbe-1121	100	7	fully	fully	ADV
aijbe-1121	100	8	modified	modify	VERB
aijbe-1121	100	9	ordinary	ordinary	ADJ
aijbe-1121	100	10	least	least	ADJ
aijbe-1121	100	11	square	square	ADJ
aijbe-1121	100	12	(	(	PUNCT
aijbe-1121	100	13	fmols	fmol	NOUN
aijbe-1121	100	14	)	)	PUNCT
aijbe-1121	100	15	technique	technique	NOUN
aijbe-1121	100	16	.	.	PUNCT
aijbe-1121	101	1	the	the	DET
aijbe-1121	101	2	study	study	NOUN
aijbe-1121	101	3	came	come	VERB
aijbe-1121	101	4	to	to	ADP
aijbe-1121	101	5	the	the	DET
aijbe-1121	101	6	conclusion	conclusion	NOUN
aijbe-1121	101	7	that	that	SCONJ
aijbe-1121	101	8	state	state	NOUN
aijbe-1121	101	9	governments	government	NOUN
aijbe-1121	101	10	in	in	ADP
aijbe-1121	101	11	nigeria	nigeria	PROPN
aijbe-1121	101	12	have	have	AUX
aijbe-1121	101	13	over	over	ADP
aijbe-1121	101	14	the	the	DET
aijbe-1121	101	15	years	year	NOUN
aijbe-1121	101	16	fallen	fall	VERB
aijbe-1121	101	17	short	short	ADV
aijbe-1121	101	18	of	of	ADP
aijbe-1121	101	19	fully	fully	ADV
aijbe-1121	101	20	utilizing	utilize	VERB
aijbe-1121	101	21	other	other	ADJ
aijbe-1121	101	22	internal	internal	ADJ
aijbe-1121	101	23	revenue	revenue	NOUN
aijbe-1121	101	24	sources	source	NOUN
aijbe-1121	101	25	available	available	ADJ
aijbe-1121	101	26	to	to	ADP
aijbe-1121	101	27	them	they	PRON
aijbe-1121	101	28	.	.	PUNCT
aijbe-1121	102	1	joseph	joseph	PROPN
aijbe-1121	102	2	and	and	CCONJ
aijbe-1121	102	3	omodero	omodero	NOUN
aijbe-1121	102	4	(	(	PUNCT
aijbe-1121	102	5	2020	2020	NUM
aijbe-1121	102	6	)	)	PUNCT
aijbe-1121	102	7	examined	examine	VERB
aijbe-1121	102	8	the	the	DET
aijbe-1121	102	9	relationship	relationship	NOUN
aijbe-1121	102	10	between	between	ADP
aijbe-1121	102	11	government	government	NOUN
aijbe-1121	102	12	revenue	revenue	NOUN
aijbe-1121	102	13	and	and	CCONJ
aijbe-1121	102	14	economic	economic	ADJ
aijbe-1121	102	15	growth	growth	NOUN
aijbe-1121	102	16	in	in	ADP
aijbe-1121	102	17	nigeria	nigeria	PROPN
aijbe-1121	102	18	.	.	PUNCT
aijbe-1121	103	1	the	the	DET
aijbe-1121	103	2	study	study	NOUN
aijbe-1121	103	3	employed	employ	VERB
aijbe-1121	103	4	exploratory	exploratory	NOUN
aijbe-1121	103	5	and	and	CCONJ
aijbe-1121	103	6	ex	ex	ADJ
aijbe-1121	103	7	post	post	X
aijbe-1121	103	8	facto	facto	X
aijbe-1121	103	9	research	research	NOUN
aijbe-1121	103	10	design	design	NOUN
aijbe-1121	103	11	.	.	PUNCT
aijbe-1121	104	1	data	datum	NOUN
aijbe-1121	104	2	from	from	ADP
aijbe-1121	104	3	1981	1981	NUM
aijbe-1121	104	4	to	to	ADP
aijbe-1121	104	5	2018	2018	NUM
aijbe-1121	104	6	were	be	AUX
aijbe-1121	104	7	used	use	VERB
aijbe-1121	104	8	.	.	PUNCT
aijbe-1121	105	1	the	the	DET
aijbe-1121	105	2	study	study	NOUN
aijbe-1121	105	3	used	use	VERB
aijbe-1121	105	4	the	the	DET
aijbe-1121	105	5	ordinary	ordinary	ADJ
aijbe-1121	105	6	least	least	ADJ
aijbe-1121	105	7	square	square	ADJ
aijbe-1121	105	8	(	(	PUNCT
aijbe-1121	105	9	ols	ol	NOUN
aijbe-1121	105	10	)	)	PUNCT
aijbe-1121	105	11	regression	regression	NOUN
aijbe-1121	105	12	technique	technique	NOUN
aijbe-1121	105	13	.	.	PUNCT
aijbe-1121	106	1	the	the	DET
aijbe-1121	106	2	result	result	NOUN
aijbe-1121	106	3	revealed	reveal	VERB
aijbe-1121	106	4	that	that	SCONJ
aijbe-1121	106	5	federally	federally	ADV
aijbe-1121	106	6	received	receive	VERB
aijbe-1121	106	7	revenue	revenue	NOUN
aijbe-1121	106	8	and	and	CCONJ
aijbe-1121	106	9	value	value	NOUN
aijbe-1121	106	10	-	-	PUNCT
aijbe-1121	106	11	added	add	VERB
aijbe-1121	106	12	tax	tax	NOUN
aijbe-1121	106	13	(	(	PUNCT
aijbe-1121	106	14	vat	vat	NOUN
aijbe-1121	106	15	)	)	PUNCT
aijbe-1121	106	16	have	have	VERB
aijbe-1121	106	17	a	a	DET
aijbe-1121	106	18	moderate	moderate	ADJ
aijbe-1121	106	19	and	and	CCONJ
aijbe-1121	106	20	positive	positive	ADJ
aijbe-1121	106	21	impact	impact	NOUN
aijbe-1121	106	22	on	on	ADP
aijbe-1121	106	23	economic	economic	ADJ
aijbe-1121	106	24	growth	growth	NOUN
aijbe-1121	106	25	.	.	PUNCT
aijbe-1121	107	1	onwuka	onwuka	NOUN
aijbe-1121	107	2	and	and	CCONJ
aijbe-1121	107	3	christian	christian	PROPN
aijbe-1121	107	4	(	(	PUNCT
aijbe-1121	107	5	2019	2019	NUM
aijbe-1121	107	6	)	)	PUNCT
aijbe-1121	107	7	determined	determine	VERB
aijbe-1121	107	8	the	the	DET
aijbe-1121	107	9	effect	effect	NOUN
aijbe-1121	107	10	of	of	ADP
aijbe-1121	107	11	revenue	revenue	NOUN
aijbe-1121	107	12	generation	generation	NOUN
aijbe-1121	107	13	on	on	ADP
aijbe-1121	107	14	infrastructural	infrastructural	ADJ
aijbe-1121	107	15	development	development	NOUN
aijbe-1121	107	16	in	in	ADP
aijbe-1121	107	17	nigeria	nigeria	PROPN
aijbe-1121	107	18	.	.	PUNCT
aijbe-1121	108	1	ordinary	ordinary	ADJ
aijbe-1121	108	2	least	least	ADJ
aijbe-1121	108	3	square	square	ADJ
aijbe-1121	108	4	(	(	PUNCT
aijbe-1121	108	5	ols	ol	NOUN
aijbe-1121	108	6	)	)	PUNCT
aijbe-1121	108	7	regression	regression	VERB
aijbe-1121	108	8	analysis	analysis	NOUN
aijbe-1121	108	9	technique	technique	NOUN
aijbe-1121	108	10	was	be	AUX
aijbe-1121	108	11	employed	employ	VERB
aijbe-1121	108	12	in	in	ADP
aijbe-1121	108	13	the	the	DET
aijbe-1121	108	14	study	study	NOUN
aijbe-1121	108	15	from	from	ADP
aijbe-1121	108	16	1981	1981	NUM
aijbe-1121	108	17	to	to	ADP
aijbe-1121	108	18	2018	2018	NUM
aijbe-1121	108	19	.	.	PUNCT
aijbe-1121	109	1	the	the	DET
aijbe-1121	109	2	study	study	NOUN
aijbe-1121	109	3	revealed	reveal	VERB
aijbe-1121	109	4	that	that	SCONJ
aijbe-1121	109	5	revenue	revenue	NOUN
aijbe-1121	109	6	generated	generate	VERB
aijbe-1121	109	7	has	have	VERB
aijbe-1121	109	8	a	a	DET
aijbe-1121	109	9	significant	significant	ADJ
aijbe-1121	109	10	impact	impact	NOUN
aijbe-1121	109	11	on	on	ADP
aijbe-1121	109	12	infrastructural	infrastructural	ADJ
aijbe-1121	109	13	development	development	NOUN
aijbe-1121	109	14	in	in	ADP
aijbe-1121	109	15	nigeria	nigeria	PROPN
aijbe-1121	109	16	.	.	PUNCT
aijbe-1121	110	1	sani	sani	PROPN
aijbe-1121	110	2	and	and	CCONJ
aijbe-1121	110	3	ahmad	ahmad	PROPN
aijbe-1121	110	4	(	(	PUNCT
aijbe-1121	110	5	2019	2019	NUM
aijbe-1121	110	6	)	)	PUNCT
aijbe-1121	110	7	,	,	PUNCT
aijbe-1121	110	8	examined	examine	VERB
aijbe-1121	110	9	the	the	DET
aijbe-1121	110	10	effect	effect	NOUN
aijbe-1121	110	11	of	of	ADP
aijbe-1121	110	12	aggregate	aggregate	ADJ
aijbe-1121	110	13	and	and	CCONJ
aijbe-1121	110	14	disaggregate	disaggregate	ADJ
aijbe-1121	110	15	tax	tax	NOUN
aijbe-1121	110	16	income	income	NOUN
aijbe-1121	110	17	on	on	ADP
aijbe-1121	110	18	economic	economic	ADJ
aijbe-1121	110	19	growth	growth	NOUN
aijbe-1121	110	20	in	in	ADP
aijbe-1121	110	21	nigeria	nigeria	PROPN
aijbe-1121	110	22	from	from	ADP
aijbe-1121	110	23	1979	1979	NUM
aijbe-1121	110	24	to	to	ADP
aijbe-1121	110	25	2018	2018	NUM
aijbe-1121	110	26	using	use	VERB
aijbe-1121	110	27	a	a	DET
aijbe-1121	110	28	sample	sample	NOUN
aijbe-1121	110	29	technique	technique	NOUN
aijbe-1121	110	30	.	.	PUNCT
aijbe-1121	111	1	they	they	PRON
aijbe-1121	111	2	employed	employ	VERB
aijbe-1121	111	3	the	the	DET
aijbe-1121	111	4	ardl	ardl	NOUN
aijbe-1121	111	5	model	model	NOUN
aijbe-1121	111	6	.	.	PUNCT
aijbe-1121	112	1	the	the	DET
aijbe-1121	112	2	findings	finding	NOUN
aijbe-1121	112	3	showed	show	VERB
aijbe-1121	112	4	that	that	SCONJ
aijbe-1121	112	5	ppt	ppt	NOUN
aijbe-1121	112	6	significantly	significantly	ADV
aijbe-1121	112	7	affects	affect	VERB
aijbe-1121	112	8	the	the	DET
aijbe-1121	112	9	gross	gross	ADJ
aijbe-1121	112	10	domestic	domestic	ADJ
aijbe-1121	112	11	product	product	NOUN
aijbe-1121	112	12	,	,	PUNCT
aijbe-1121	112	13	with	with	ADP
aijbe-1121	112	14	a	a	DET
aijbe-1121	112	15	coefficient	coefficient	NOUN
aijbe-1121	112	16	of	of	ADP
aijbe-1121	112	17	0.4675	0.4675	NUM
aijbe-1121	112	18	at	at	ADP
aijbe-1121	112	19	the	the	DET
aijbe-1121	112	20	5	5	NUM
aijbe-1121	112	21	%	%	NOUN
aijbe-1121	112	22	significance	significance	NOUN
aijbe-1121	112	23	level	level	NOUN
aijbe-1121	112	24	.	.	PUNCT
aijbe-1121	113	1	furthermore	furthermore	ADV
aijbe-1121	113	2	,	,	PUNCT
aijbe-1121	113	3	there	there	PRON
aijbe-1121	113	4	is	be	VERB
aijbe-1121	113	5	a	a	DET
aijbe-1121	113	6	substantial	substantial	ADJ
aijbe-1121	113	7	positive	positive	ADJ
aijbe-1121	113	8	correlation	correlation	NOUN
aijbe-1121	113	9	between	between	ADP
aijbe-1121	113	10	corporation	corporation	NOUN
aijbe-1121	113	11	income	income	NOUN
aijbe-1121	113	12	tax	tax	NOUN
aijbe-1121	113	13	and	and	CCONJ
aijbe-1121	113	14	economic	economic	ADJ
aijbe-1121	113	15	growth	growth	NOUN
aijbe-1121	113	16	(	(	PUNCT
aijbe-1121	113	17	coefficient	coefficient	NOUN
aijbe-1121	113	18	0.1975	0.1975	NUM
aijbe-1121	113	19	,	,	PUNCT
aijbe-1121	113	20	p	p	NOUN
aijbe-1121	113	21	-	-	PUNCT
aijbe-1121	113	22	value	value	NOUN
aijbe-1121	113	23	of	of	ADP
aijbe-1121	113	24	5	5	NUM
aijbe-1121	113	25	%	%	NOUN
aijbe-1121	113	26	significant	significant	ADJ
aijbe-1121	113	27	)	)	PUNCT
aijbe-1121	113	28	.	.	PUNCT
aijbe-1121	114	1	the	the	DET
aijbe-1121	114	2	study	study	NOUN
aijbe-1121	114	3	showed	show	VERB
aijbe-1121	114	4	that	that	SCONJ
aijbe-1121	114	5	tax	tax	NOUN
aijbe-1121	114	6	revenue	revenue	NOUN
aijbe-1121	114	7	significantly	significantly	ADV
aijbe-1121	114	8	atu	atu	PROPN
aijbe-1121	114	9	gina	gina	PROPN
aijbe-1121	114	10	,	,	PUNCT
aijbe-1121	114	11	reuben	reuben	PROPN
aijbe-1121	114	12	omozuafo	omozuafo	VERB
aijbe-1121	114	13	and	and	CCONJ
aijbe-1121	114	14	elijah	elijah	PROPN
aijbe-1121	114	15	omorowa	omorowa	PROPN
aijbe-1121	114	16	(	(	PUNCT
aijbe-1121	114	17	2025	2025	NUM
aijbe-1121	114	18	)	)	PUNCT
aijbe-1121	114	19	20	20	NUM
aijbe-1121	114	20	american	american	ADJ
aijbe-1121	114	21	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	114	22	journal	journal	NOUN
aijbe-1121	114	23	of	of	ADP
aijbe-1121	114	24	business	business	NOUN
aijbe-1121	114	25	and	and	CCONJ
aijbe-1121	114	26	economics	economic	NOUN
aijbe-1121	114	27	|	|	ADV
aijbe-1121	114	28	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	114	29	influenced	influence	VERB
aijbe-1121	114	30	economic	economic	ADJ
aijbe-1121	114	31	growth	growth	NOUN
aijbe-1121	114	32	.	.	PUNCT
aijbe-1121	115	1	the	the	DET
aijbe-1121	115	2	report	report	NOUN
aijbe-1121	115	3	suggests	suggest	VERB
aijbe-1121	115	4	that	that	SCONJ
aijbe-1121	115	5	the	the	DET
aijbe-1121	115	6	government	government	NOUN
aijbe-1121	115	7	should	should	AUX
aijbe-1121	115	8	strive	strive	VERB
aijbe-1121	115	9	for	for	ADP
aijbe-1121	115	10	economic	economic	ADJ
aijbe-1121	115	11	diversification	diversification	NOUN
aijbe-1121	115	12	,	,	PUNCT
aijbe-1121	115	13	as	as	SCONJ
aijbe-1121	115	14	it	it	PRON
aijbe-1121	115	15	must	must	AUX
aijbe-1121	115	16	leverage	leverage	VERB
aijbe-1121	115	17	petroleum	petroleum	NOUN
aijbe-1121	115	18	profits	profit	NOUN
aijbe-1121	115	19	to	to	PART
aijbe-1121	115	20	broaden	broaden	VERB
aijbe-1121	115	21	its	its	PRON
aijbe-1121	115	22	income	income	NOUN
aijbe-1121	115	23	streams	stream	NOUN
aijbe-1121	115	24	.	.	PUNCT
aijbe-1121	116	1	overall	overall	ADV
aijbe-1121	116	2	,	,	PUNCT
aijbe-1121	116	3	the	the	DET
aijbe-1121	116	4	results	result	NOUN
aijbe-1121	116	5	showed	show	VERB
aijbe-1121	116	6	that	that	SCONJ
aijbe-1121	116	7	tax	tax	NOUN
aijbe-1121	116	8	income	income	NOUN
aijbe-1121	116	9	significantly	significantly	ADV
aijbe-1121	116	10	influenced	influence	VERB
aijbe-1121	116	11	overall	overall	ADJ
aijbe-1121	116	12	economic	economic	ADJ
aijbe-1121	116	13	growth	growth	NOUN
aijbe-1121	116	14	.	.	PUNCT
aijbe-1121	117	1	almustapha	almustapha	PROPN
aijbe-1121	117	2	(	(	PUNCT
aijbe-1121	117	3	2018	2018	NUM
aijbe-1121	117	4	)	)	PUNCT
aijbe-1121	117	5	used	use	VERB
aijbe-1121	117	6	a	a	DET
aijbe-1121	117	7	field	field	NOUN
aijbe-1121	117	8	survey	survey	NOUN
aijbe-1121	117	9	research	research	NOUN
aijbe-1121	117	10	design	design	NOUN
aijbe-1121	117	11	to	to	PART
aijbe-1121	117	12	investigate	investigate	VERB
aijbe-1121	117	13	the	the	DET
aijbe-1121	117	14	factors	factor	NOUN
aijbe-1121	117	15	that	that	PRON
aijbe-1121	117	16	contribute	contribute	VERB
aijbe-1121	117	17	to	to	ADP
aijbe-1121	117	18	tax	tax	NOUN
aijbe-1121	117	19	evasion	evasion	NOUN
aijbe-1121	117	20	in	in	ADP
aijbe-1121	117	21	the	the	DET
aijbe-1121	117	22	informal	informal	ADJ
aijbe-1121	117	23	sector	sector	NOUN
aijbe-1121	117	24	in	in	ADP
aijbe-1121	117	25	the	the	DET
aijbe-1121	117	26	northwestern	northwestern	ADJ
aijbe-1121	117	27	states	state	NOUN
aijbe-1121	117	28	of	of	ADP
aijbe-1121	117	29	nigeria	nigeria	PROPN
aijbe-1121	117	30	.	.	PUNCT
aijbe-1121	118	1	the	the	DET
aijbe-1121	118	2	study	study	NOUN
aijbe-1121	118	3	found	find	VERB
aijbe-1121	118	4	that	that	SCONJ
aijbe-1121	118	5	a	a	DET
aijbe-1121	118	6	number	number	NOUN
aijbe-1121	118	7	of	of	ADP
aijbe-1121	118	8	factors	factor	NOUN
aijbe-1121	118	9	,	,	PUNCT
aijbe-1121	118	10	including	include	VERB
aijbe-1121	118	11	fiscal	fiscal	ADJ
aijbe-1121	118	12	and	and	CCONJ
aijbe-1121	118	13	tax	tax	NOUN
aijbe-1121	118	14	issues	issue	NOUN
aijbe-1121	118	15	,	,	PUNCT
aijbe-1121	118	16	economic	economic	ADJ
aijbe-1121	118	17	and	and	CCONJ
aijbe-1121	118	18	administrative	administrative	ADJ
aijbe-1121	118	19	issues	issue	NOUN
aijbe-1121	118	20	,	,	PUNCT
aijbe-1121	118	21	and	and	CCONJ
aijbe-1121	118	22	others	other	NOUN
aijbe-1121	118	23	,	,	PUNCT
aijbe-1121	118	24	statistically	statistically	ADV
aijbe-1121	118	25	influence	influence	VERB
aijbe-1121	118	26	tax	tax	NOUN
aijbe-1121	118	27	evasion	evasion	NOUN
aijbe-1121	118	28	behavior	behavior	NOUN
aijbe-1121	118	29	.	.	PUNCT
aijbe-1121	119	1	michael	michael	PROPN
aijbe-1121	119	2	(	(	PUNCT
aijbe-1121	119	3	2018	2018	NUM
aijbe-1121	119	4	)	)	PUNCT
aijbe-1121	119	5	ascertained	ascertain	VERB
aijbe-1121	119	6	the	the	DET
aijbe-1121	119	7	effect	effect	NOUN
aijbe-1121	119	8	of	of	ADP
aijbe-1121	119	9	internally	internally	ADV
aijbe-1121	119	10	generated	generate	VERB
aijbe-1121	119	11	income	income	NOUN
aijbe-1121	119	12	(	(	PUNCT
aijbe-1121	119	13	igr	igr	NOUN
aijbe-1121	119	14	)	)	PUNCT
aijbe-1121	119	15	on	on	ADP
aijbe-1121	119	16	nigeria	nigeria	PROPN
aijbe-1121	119	17	's	's	PART
aijbe-1121	119	18	economic	economic	ADJ
aijbe-1121	119	19	growth	growth	NOUN
aijbe-1121	119	20	.	.	PUNCT
aijbe-1121	120	1	in	in	ADP
aijbe-1121	120	2	nigeria	nigeria	PROPN
aijbe-1121	120	3	,	,	PUNCT
aijbe-1121	120	4	the	the	DET
aijbe-1121	120	5	issue	issue	NOUN
aijbe-1121	120	6	of	of	ADP
aijbe-1121	120	7	states	state	NOUN
aijbe-1121	120	8	'	'	PART
aijbe-1121	120	9	and	and	CCONJ
aijbe-1121	120	10	local	local	ADJ
aijbe-1121	120	11	governments	government	NOUN
aijbe-1121	120	12	'	'	PART
aijbe-1121	120	13	insufficient	insufficient	ADJ
aijbe-1121	120	14	income	income	NOUN
aijbe-1121	120	15	collection	collection	NOUN
aijbe-1121	120	16	,	,	PUNCT
aijbe-1121	120	17	which	which	PRON
aijbe-1121	120	18	makes	make	VERB
aijbe-1121	120	19	it	it	PRON
aijbe-1121	120	20	difficult	difficult	ADJ
aijbe-1121	120	21	for	for	SCONJ
aijbe-1121	120	22	them	they	PRON
aijbe-1121	120	23	to	to	PART
aijbe-1121	120	24	meet	meet	VERB
aijbe-1121	120	25	their	their	PRON
aijbe-1121	120	26	spending	spending	NOUN
aijbe-1121	120	27	commitments	commitment	NOUN
aijbe-1121	120	28	,	,	PUNCT
aijbe-1121	120	29	has	have	AUX
aijbe-1121	120	30	gained	gain	VERB
aijbe-1121	120	31	significant	significant	ADJ
aijbe-1121	120	32	attention	attention	NOUN
aijbe-1121	120	33	.	.	PUNCT
aijbe-1121	121	1	this	this	DET
aijbe-1121	121	2	study	study	NOUN
aijbe-1121	121	3	used	use	VERB
aijbe-1121	121	4	an	an	DET
aijbe-1121	121	5	ex	ex	ADJ
aijbe-1121	121	6	post	post	X
aijbe-1121	121	7	facto	facto	X
aijbe-1121	121	8	research	research	NOUN
aijbe-1121	121	9	design	design	NOUN
aijbe-1121	121	10	to	to	PART
aijbe-1121	121	11	find	find	VERB
aijbe-1121	121	12	out	out	ADP
aijbe-1121	121	13	how	how	SCONJ
aijbe-1121	121	14	total	total	ADJ
aijbe-1121	121	15	intergovernmental	intergovernmental	ADJ
aijbe-1121	121	16	revenue	revenue	NOUN
aijbe-1121	121	17	(	(	PUNCT
aijbe-1121	121	18	tigr	tigr	ADJ
aijbe-1121	121	19	)	)	PUNCT
aijbe-1121	121	20	,	,	PUNCT
aijbe-1121	121	21	federal	federal	ADJ
aijbe-1121	121	22	government	government	NOUN
aijbe-1121	121	23	independent	independent	ADJ
aijbe-1121	121	24	revenue	revenue	NOUN
aijbe-1121	121	25	(	(	PUNCT
aijbe-1121	121	26	fgir	fgir	NOUN
aijbe-1121	121	27	)	)	PUNCT
aijbe-1121	121	28	,	,	PUNCT
aijbe-1121	121	29	state	state	NOUN
aijbe-1121	121	30	intergovernmental	intergovernmental	ADJ
aijbe-1121	121	31	revenue	revenue	NOUN
aijbe-1121	121	32	(	(	PUNCT
aijbe-1121	121	33	sigr	sigr	NOUN
aijbe-1121	121	34	)	)	PUNCT
aijbe-1121	121	35	,	,	PUNCT
aijbe-1121	121	36	and	and	CCONJ
aijbe-1121	121	37	local	local	ADJ
aijbe-1121	121	38	intergovernmental	intergovernmental	ADJ
aijbe-1121	121	39	revenue	revenue	NOUN
aijbe-1121	121	40	(	(	PUNCT
aijbe-1121	121	41	ligr	ligr	PROPN
aijbe-1121	121	42	)	)	PUNCT
aijbe-1121	121	43	affect	affect	VERB
aijbe-1121	121	44	the	the	DET
aijbe-1121	121	45	real	real	ADJ
aijbe-1121	121	46	gross	gross	ADJ
aijbe-1121	121	47	domestic	domestic	ADJ
aijbe-1121	121	48	product	product	NOUN
aijbe-1121	121	49	(	(	PUNCT
aijbe-1121	121	50	rgdp	rgdp	NOUN
aijbe-1121	121	51	)	)	PUNCT
aijbe-1121	121	52	,	,	PUNCT
aijbe-1121	121	53	which	which	PRON
aijbe-1121	121	54	is	be	AUX
aijbe-1121	121	55	a	a	DET
aijbe-1121	121	56	measure	measure	NOUN
aijbe-1121	121	57	of	of	ADP
aijbe-1121	121	58	the	the	DET
aijbe-1121	121	59	growth	growth	NOUN
aijbe-1121	121	60	of	of	ADP
aijbe-1121	121	61	the	the	DET
aijbe-1121	121	62	economy	economy	NOUN
aijbe-1121	121	63	as	as	ADP
aijbe-1121	121	64	a	a	DET
aijbe-1121	121	65	whole	whole	NOUN
aijbe-1121	121	66	.	.	PUNCT
aijbe-1121	122	1	the	the	DET
aijbe-1121	122	2	central	central	ADJ
aijbe-1121	122	3	bank	bank	PROPN
aijbe-1121	122	4	of	of	ADP
aijbe-1121	122	5	nigeria	nigeria	PROPN
aijbe-1121	122	6	's	's	PART
aijbe-1121	122	7	(	(	PUNCT
aijbe-1121	122	8	cbn	cbn	PROPN
aijbe-1121	122	9	)	)	PUNCT
aijbe-1121	122	10	statistical	statistical	ADJ
aijbe-1121	122	11	bulletin	bulletin	NOUN
aijbe-1121	122	12	provided	provide	VERB
aijbe-1121	122	13	the	the	DET
aijbe-1121	122	14	temporal	temporal	ADJ
aijbe-1121	122	15	data	datum	NOUN
aijbe-1121	122	16	used	use	VERB
aijbe-1121	122	17	in	in	ADP
aijbe-1121	122	18	this	this	DET
aijbe-1121	122	19	study	study	NOUN
aijbe-1121	122	20	,	,	PUNCT
aijbe-1121	122	21	which	which	PRON
aijbe-1121	122	22	covered	cover	VERB
aijbe-1121	122	23	the	the	DET
aijbe-1121	122	24	years	year	NOUN
aijbe-1121	122	25	1981	1981	NUM
aijbe-1121	122	26	to	to	ADP
aijbe-1121	122	27	2016	2016	NUM
aijbe-1121	122	28	.	.	PUNCT
aijbe-1121	123	1	to	to	PART
aijbe-1121	123	2	evaluate	evaluate	VERB
aijbe-1121	123	3	hypotheses	hypothesis	NOUN
aijbe-1121	123	4	,	,	PUNCT
aijbe-1121	123	5	the	the	DET
aijbe-1121	123	6	data	datum	NOUN
aijbe-1121	123	7	analysis	analysis	NOUN
aijbe-1121	123	8	employed	employ	VERB
aijbe-1121	123	9	the	the	DET
aijbe-1121	123	10	statistical	statistical	ADJ
aijbe-1121	123	11	techniques	technique	NOUN
aijbe-1121	123	12	of	of	ADP
aijbe-1121	123	13	t	t	NOUN
aijbe-1121	123	14	-	-	PUNCT
aijbe-1121	123	15	tests	test	NOUN
aijbe-1121	123	16	and	and	CCONJ
aijbe-1121	123	17	multiple	multiple	ADJ
aijbe-1121	123	18	regressions	regression	NOUN
aijbe-1121	123	19	.	.	PUNCT
aijbe-1121	124	1	the	the	DET
aijbe-1121	124	2	results	result	NOUN
aijbe-1121	124	3	of	of	ADP
aijbe-1121	124	4	the	the	DET
aijbe-1121	124	5	study	study	NOUN
aijbe-1121	124	6	show	show	VERB
aijbe-1121	124	7	that	that	SCONJ
aijbe-1121	124	8	tigr	tigr	ADJ
aijbe-1121	124	9	,	,	PUNCT
aijbe-1121	124	10	sigr	sigr	ADJ
aijbe-1121	124	11	,	,	PUNCT
aijbe-1121	124	12	and	and	CCONJ
aijbe-1121	124	13	ligr	ligr	PROPN
aijbe-1121	124	14	have	have	VERB
aijbe-1121	124	15	a	a	DET
aijbe-1121	124	16	strong	strong	ADJ
aijbe-1121	124	17	and	and	CCONJ
aijbe-1121	124	18	statistically	statistically	ADV
aijbe-1121	124	19	significant	significant	ADJ
aijbe-1121	124	20	positive	positive	ADJ
aijbe-1121	124	21	effect	effect	NOUN
aijbe-1121	124	22	on	on	ADP
aijbe-1121	124	23	rgdp	rgdp	PROPN
aijbe-1121	124	24	.	.	PUNCT
aijbe-1121	125	1	nkechi	nkechi	PROPN
aijbe-1121	125	2	and	and	CCONJ
aijbe-1121	125	3	onuora	onuora	PROPN
aijbe-1121	125	4	(	(	PUNCT
aijbe-1121	125	5	2018	2018	NUM
aijbe-1121	125	6	)	)	PUNCT
aijbe-1121	125	7	ascertained	ascertain	VERB
aijbe-1121	125	8	the	the	DET
aijbe-1121	125	9	effect	effect	NOUN
aijbe-1121	125	10	of	of	ADP
aijbe-1121	125	11	internally	internally	ADV
aijbe-1121	125	12	generated	generate	VERB
aijbe-1121	125	13	revenue	revenue	NOUN
aijbe-1121	125	14	on	on	ADP
aijbe-1121	125	15	the	the	DET
aijbe-1121	125	16	infrastructural	infrastructural	ADJ
aijbe-1121	125	17	development	development	NOUN
aijbe-1121	125	18	of	of	ADP
aijbe-1121	125	19	the	the	DET
aijbe-1121	125	20	southeastern	southeastern	ADJ
aijbe-1121	125	21	states	state	NOUN
aijbe-1121	125	22	in	in	ADP
aijbe-1121	125	23	nigeria	nigeria	PROPN
aijbe-1121	125	24	.	.	PUNCT
aijbe-1121	126	1	the	the	DET
aijbe-1121	126	2	ex	ex	NOUN
aijbe-1121	126	3	-	-	ADJ
aijbe-1121	126	4	post	post	ADJ
aijbe-1121	126	5	facto	facto	X
aijbe-1121	126	6	design	design	NOUN
aijbe-1121	126	7	was	be	AUX
aijbe-1121	126	8	used	use	VERB
aijbe-1121	126	9	in	in	ADP
aijbe-1121	126	10	the	the	DET
aijbe-1121	126	11	study	study	NOUN
aijbe-1121	126	12	.	.	PUNCT
aijbe-1121	127	1	secondary	secondary	ADJ
aijbe-1121	127	2	data	datum	NOUN
aijbe-1121	127	3	were	be	AUX
aijbe-1121	127	4	used	use	VERB
aijbe-1121	127	5	,	,	PUNCT
aijbe-1121	127	6	and	and	CCONJ
aijbe-1121	127	7	they	they	PRON
aijbe-1121	127	8	were	be	AUX
aijbe-1121	127	9	extracted	extract	VERB
aijbe-1121	127	10	from	from	ADP
aijbe-1121	127	11	budget	budget	NOUN
aijbe-1121	127	12	estimates	estimate	NOUN
aijbe-1121	127	13	of	of	ADP
aijbe-1121	127	14	each	each	PRON
aijbe-1121	127	15	of	of	ADP
aijbe-1121	127	16	the	the	DET
aijbe-1121	127	17	five	five	NUM
aijbe-1121	127	18	south	south	ADJ
aijbe-1121	127	19	eastern	eastern	ADJ
aijbe-1121	127	20	states	state	NOUN
aijbe-1121	127	21	of	of	ADP
aijbe-1121	127	22	imo	imo	PROPN
aijbe-1121	127	23	,	,	PUNCT
aijbe-1121	127	24	abia	abia	PROPN
aijbe-1121	127	25	,	,	PUNCT
aijbe-1121	127	26	ebonyi	ebonyi	PROPN
aijbe-1121	127	27	,	,	PUNCT
aijbe-1121	127	28	enugu	enugu	PROPN
aijbe-1121	127	29	,	,	PUNCT
aijbe-1121	127	30	and	and	CCONJ
aijbe-1121	127	31	anambra	anambra	PROPN
aijbe-1121	127	32	state	state	NOUN
aijbe-1121	127	33	from	from	ADP
aijbe-1121	127	34	2013	2013	NUM
aijbe-1121	127	35	to	to	ADP
aijbe-1121	127	36	2017	2017	NUM
aijbe-1121	127	37	.	.	PUNCT
aijbe-1121	128	1	the	the	DET
aijbe-1121	128	2	study	study	NOUN
aijbe-1121	128	3	employed	employ	VERB
aijbe-1121	128	4	descriptive	descriptive	ADJ
aijbe-1121	128	5	statistics	statistic	NOUN
aijbe-1121	128	6	,	,	PUNCT
aijbe-1121	128	7	correlation	correlation	NOUN
aijbe-1121	128	8	,	,	PUNCT
aijbe-1121	128	9	and	and	CCONJ
aijbe-1121	128	10	linear	linear	ADJ
aijbe-1121	128	11	multiple	multiple	ADJ
aijbe-1121	128	12	regression	regression	NOUN
aijbe-1121	128	13	for	for	ADP
aijbe-1121	128	14	data	datum	NOUN
aijbe-1121	128	15	analysis	analysis	NOUN
aijbe-1121	128	16	and	and	CCONJ
aijbe-1121	128	17	data	datum	NOUN
aijbe-1121	128	18	interpretation	interpretation	NOUN
aijbe-1121	128	19	.	.	PUNCT
aijbe-1121	129	1	findings	finding	NOUN
aijbe-1121	129	2	from	from	ADP
aijbe-1121	129	3	the	the	DET
aijbe-1121	129	4	study	study	NOUN
aijbe-1121	129	5	revealed	reveal	VERB
aijbe-1121	129	6	that	that	SCONJ
aijbe-1121	129	7	there	there	PRON
aijbe-1121	129	8	is	be	VERB
aijbe-1121	129	9	a	a	DET
aijbe-1121	129	10	significant	significant	ADJ
aijbe-1121	129	11	relationship	relationship	NOUN
aijbe-1121	129	12	between	between	ADP
aijbe-1121	129	13	internally	internally	ADV
aijbe-1121	129	14	generated	generate	VERB
aijbe-1121	129	15	revenue	revenue	NOUN
aijbe-1121	129	16	and	and	CCONJ
aijbe-1121	129	17	the	the	DET
aijbe-1121	129	18	cost	cost	NOUN
aijbe-1121	129	19	of	of	ADP
aijbe-1121	129	20	infrastructure	infrastructure	NOUN
aijbe-1121	129	21	in	in	ADP
aijbe-1121	129	22	the	the	DET
aijbe-1121	129	23	south	south	PROPN
aijbe-1121	129	24	east	east	PROPN
aijbe-1121	129	25	states	state	NOUN
aijbe-1121	129	26	as	as	ADP
aijbe-1121	129	27	of	of	ADP
aijbe-1121	129	28	the	the	DET
aijbe-1121	129	29	date	date	NOUN
aijbe-1121	129	30	of	of	ADP
aijbe-1121	129	31	the	the	DET
aijbe-1121	129	32	study	study	NOUN
aijbe-1121	129	33	,	,	PUNCT
aijbe-1121	129	34	thus	thus	ADV
aijbe-1121	129	35	suggesting	suggest	VERB
aijbe-1121	129	36	that	that	PRON
aijbe-1121	129	37	government	government	NOUN
aijbe-1121	129	38	should	should	AUX
aijbe-1121	129	39	increase	increase	VERB
aijbe-1121	129	40	igr	igr	NOUN
aijbe-1121	129	41	in	in	ADP
aijbe-1121	129	42	other	other	ADJ
aijbe-1121	129	43	to	to	PART
aijbe-1121	129	44	meet	meet	VERB
aijbe-1121	129	45	up	up	ADP
aijbe-1121	129	46	the	the	DET
aijbe-1121	129	47	cost	cost	NOUN
aijbe-1121	129	48	of	of	ADP
aijbe-1121	129	49	infrastructure	infrastructure	NOUN
aijbe-1121	129	50	.	.	PUNCT
aijbe-1121	130	1	amin	amin	NOUN
aijbe-1121	130	2	(	(	PUNCT
aijbe-1121	130	3	2018	2018	NUM
aijbe-1121	130	4	)	)	PUNCT
aijbe-1121	130	5	ascertained	ascertain	VERB
aijbe-1121	130	6	the	the	DET
aijbe-1121	130	7	sources	source	NOUN
aijbe-1121	130	8	of	of	ADP
aijbe-1121	130	9	revenue	revenue	NOUN
aijbe-1121	130	10	generation	generation	NOUN
aijbe-1121	130	11	,	,	PUNCT
aijbe-1121	130	12	the	the	DET
aijbe-1121	130	13	capacity	capacity	NOUN
aijbe-1121	130	14	of	of	ADP
aijbe-1121	130	15	the	the	DET
aijbe-1121	130	16	asa	asa	PROPN
aijbe-1121	130	17	local	local	ADJ
aijbe-1121	130	18	government	government	NOUN
aijbe-1121	130	19	area	area	NOUN
aijbe-1121	130	20	of	of	ADP
aijbe-1121	130	21	kwara	kwara	PROPN
aijbe-1121	130	22	state	state	PROPN
aijbe-1121	130	23	in	in	ADP
aijbe-1121	130	24	generating	generate	VERB
aijbe-1121	130	25	revenues	revenue	NOUN
aijbe-1121	130	26	for	for	ADP
aijbe-1121	130	27	developmental	developmental	ADJ
aijbe-1121	130	28	programs	program	NOUN
aijbe-1121	130	29	,	,	PUNCT
aijbe-1121	130	30	and	and	CCONJ
aijbe-1121	130	31	the	the	DET
aijbe-1121	130	32	extent	extent	NOUN
aijbe-1121	130	33	to	to	PART
aijbe-1121	130	34	which	which	PRON
aijbe-1121	130	35	the	the	DET
aijbe-1121	130	36	generated	generate	VERB
aijbe-1121	130	37	revenues	revenue	NOUN
aijbe-1121	130	38	have	have	AUX
aijbe-1121	130	39	been	be	AUX
aijbe-1121	130	40	used	use	VERB
aijbe-1121	130	41	for	for	ADP
aijbe-1121	130	42	community	community	NOUN
aijbe-1121	130	43	development	development	NOUN
aijbe-1121	130	44	in	in	ADP
aijbe-1121	130	45	the	the	DET
aijbe-1121	130	46	local	local	ADJ
aijbe-1121	130	47	government	government	NOUN
aijbe-1121	130	48	.	.	PUNCT
aijbe-1121	131	1	the	the	DET
aijbe-1121	131	2	finding	finding	NOUN
aijbe-1121	131	3	from	from	ADP
aijbe-1121	131	4	the	the	DET
aijbe-1121	131	5	study	study	NOUN
aijbe-1121	131	6	showed	show	VERB
aijbe-1121	131	7	that	that	SCONJ
aijbe-1121	131	8	:	:	PUNCT
aijbe-1121	131	9	asa	asa	PROPN
aijbe-1121	131	10	local	local	ADJ
aijbe-1121	131	11	government	government	NOUN
aijbe-1121	131	12	generates	generate	VERB
aijbe-1121	131	13	revenues	revenue	NOUN
aijbe-1121	131	14	from	from	ADP
aijbe-1121	131	15	internal	internal	ADJ
aijbe-1121	131	16	and	and	CCONJ
aijbe-1121	131	17	external	external	ADJ
aijbe-1121	131	18	sources	source	NOUN
aijbe-1121	131	19	.	.	PUNCT
aijbe-1121	132	1	external	external	ADJ
aijbe-1121	132	2	sources	source	NOUN
aijbe-1121	132	3	are	be	AUX
aijbe-1121	132	4	the	the	DET
aijbe-1121	132	5	statutory	statutory	ADJ
aijbe-1121	132	6	allocation	allocation	NOUN
aijbe-1121	132	7	from	from	ADP
aijbe-1121	132	8	federal	federal	ADJ
aijbe-1121	132	9	accounts	account	NOUN
aijbe-1121	132	10	and	and	CCONJ
aijbe-1121	132	11	borrowed	borrow	VERB
aijbe-1121	132	12	money	money	NOUN
aijbe-1121	132	13	from	from	ADP
aijbe-1121	132	14	the	the	DET
aijbe-1121	132	15	state	state	NOUN
aijbe-1121	132	16	government	government	NOUN
aijbe-1121	132	17	.	.	PUNCT
aijbe-1121	133	1	the	the	DET
aijbe-1121	133	2	local	local	ADJ
aijbe-1121	133	3	government	government	NOUN
aijbe-1121	133	4	generated	generate	VERB
aijbe-1121	133	5	huge	huge	ADJ
aijbe-1121	133	6	amounts	amount	NOUN
aijbe-1121	133	7	of	of	ADP
aijbe-1121	133	8	revenue	revenue	NOUN
aijbe-1121	133	9	from	from	ADP
aijbe-1121	133	10	market	market	NOUN
aijbe-1121	133	11	rates	rate	NOUN
aijbe-1121	133	12	and	and	CCONJ
aijbe-1121	133	13	levies	levy	NOUN
aijbe-1121	133	14	and	and	CCONJ
aijbe-1121	133	15	permit	permit	VERB
aijbe-1121	133	16	fees	fee	NOUN
aijbe-1121	133	17	on	on	ADP
aijbe-1121	133	18	land	land	NOUN
aijbe-1121	133	19	and	and	CCONJ
aijbe-1121	133	20	establishment	establishment	NOUN
aijbe-1121	133	21	.	.	PUNCT
aijbe-1121	134	1	tax	tax	NOUN
aijbe-1121	134	2	enforcement	enforcement	NOUN
aijbe-1121	134	3	is	be	AUX
aijbe-1121	134	4	not	not	PART
aijbe-1121	134	5	efficient	efficient	ADJ
aijbe-1121	134	6	and	and	CCONJ
aijbe-1121	134	7	a	a	DET
aijbe-1121	134	8	majority	majority	NOUN
aijbe-1121	134	9	of	of	ADP
aijbe-1121	134	10	the	the	DET
aijbe-1121	134	11	respondents	respondent	NOUN
aijbe-1121	134	12	agreed	agree	VERB
aijbe-1121	134	13	that	that	SCONJ
aijbe-1121	134	14	local	local	ADJ
aijbe-1121	134	15	government	government	NOUN
aijbe-1121	134	16	officers	officer	NOUN
aijbe-1121	134	17	are	be	AUX
aijbe-1121	134	18	more	more	ADV
aijbe-1121	134	19	efficient	efficient	ADJ
aijbe-1121	134	20	than	than	ADP
aijbe-1121	134	21	consultants	consultant	NOUN
aijbe-1121	134	22	.	.	PUNCT
aijbe-1121	135	1	mbah	mbah	PROPN
aijbe-1121	135	2	and	and	CCONJ
aijbe-1121	135	3	onuora	onuora	PROPN
aijbe-1121	135	4	,	,	PUNCT
aijbe-1121	135	5	(	(	PUNCT
aijbe-1121	135	6	2018	2018	NUM
aijbe-1121	135	7	)	)	PUNCT
aijbe-1121	135	8	ascertained	ascertain	VERB
aijbe-1121	135	9	the	the	DET
aijbe-1121	135	10	effect	effect	NOUN
aijbe-1121	135	11	of	of	ADP
aijbe-1121	135	12	internally	internally	ADV
aijbe-1121	135	13	generated	generate	VERB
aijbe-1121	135	14	revenue	revenue	NOUN
aijbe-1121	135	15	on	on	ADP
aijbe-1121	135	16	infrastructural	infrastructural	ADJ
aijbe-1121	135	17	development	development	NOUN
aijbe-1121	135	18	of	of	ADP
aijbe-1121	135	19	south	south	ADJ
aijbe-1121	135	20	-	-	PUNCT
aijbe-1121	135	21	east	east	NOUN
aijbe-1121	135	22	states	state	NOUN
aijbe-1121	135	23	of	of	ADP
aijbe-1121	135	24	nigeria	nigeria	PROPN
aijbe-1121	135	25	.	.	PUNCT
aijbe-1121	136	1	the	the	DET
aijbe-1121	136	2	study	study	NOUN
aijbe-1121	136	3	adopted	adopt	VERB
aijbe-1121	136	4	an	an	DET
aijbe-1121	136	5	ex	ex	NOUN
aijbe-1121	136	6	-	-	ADJ
aijbe-1121	136	7	post	post	ADJ
aijbe-1121	136	8	facto	facto	X
aijbe-1121	136	9	research	research	NOUN
aijbe-1121	136	10	design	design	NOUN
aijbe-1121	136	11	.	.	PUNCT
aijbe-1121	137	1	the	the	DET
aijbe-1121	137	2	data	datum	NOUN
aijbe-1121	137	3	used	use	VERB
aijbe-1121	137	4	were	be	AUX
aijbe-1121	137	5	secondary	secondary	ADJ
aijbe-1121	137	6	.	.	PUNCT
aijbe-1121	138	1	the	the	DET
aijbe-1121	138	2	study	study	NOUN
aijbe-1121	138	3	employed	employ	VERB
aijbe-1121	138	4	descriptive	descriptive	ADJ
aijbe-1121	138	5	statistics	statistic	NOUN
aijbe-1121	138	6	,	,	PUNCT
aijbe-1121	138	7	correlation	correlation	NOUN
aijbe-1121	138	8	and	and	CCONJ
aijbe-1121	138	9	multiple	multiple	ADJ
aijbe-1121	138	10	linear	linear	ADJ
aijbe-1121	138	11	regressions	regression	NOUN
aijbe-1121	138	12	for	for	ADP
aijbe-1121	138	13	data	datum	NOUN
aijbe-1121	138	14	analysis	analysis	NOUN
aijbe-1121	138	15	.	.	PUNCT
aijbe-1121	139	1	the	the	DET
aijbe-1121	139	2	study	study	NOUN
aijbe-1121	139	3	revealed	reveal	VERB
aijbe-1121	139	4	a	a	DET
aijbe-1121	139	5	significant	significant	ADJ
aijbe-1121	139	6	relationship	relationship	NOUN
aijbe-1121	139	7	between	between	ADP
aijbe-1121	139	8	internally	internally	ADV
aijbe-1121	139	9	generated	generate	VERB
aijbe-1121	139	10	revenue	revenue	NOUN
aijbe-1121	139	11	(	(	PUNCT
aijbe-1121	139	12	igr	igr	PROPN
aijbe-1121	139	13	)	)	PUNCT
aijbe-1121	139	14	and	and	CCONJ
aijbe-1121	139	15	the	the	DET
aijbe-1121	139	16	cost	cost	NOUN
aijbe-1121	139	17	of	of	ADP
aijbe-1121	139	18	infrastructural	infrastructural	ADJ
aijbe-1121	139	19	development	development	NOUN
aijbe-1121	139	20	in	in	ADP
aijbe-1121	139	21	the	the	DET
aijbe-1121	139	22	southeast	southeast	ADJ
aijbe-1121	139	23	states	state	NOUN
aijbe-1121	139	24	of	of	ADP
aijbe-1121	139	25	nigeria	nigeria	PROPN
aijbe-1121	139	26	.	.	PUNCT
aijbe-1121	140	1	oyetakin	oyetakin	PROPN
aijbe-1121	140	2	and	and	CCONJ
aijbe-1121	140	3	yahaya	yahaya	PROPN
aijbe-1121	140	4	,	,	PUNCT
aijbe-1121	140	5	(	(	PUNCT
aijbe-1121	140	6	2017	2017	NUM
aijbe-1121	140	7	)	)	PUNCT
aijbe-1121	140	8	analyzed	analyze	VERB
aijbe-1121	140	9	the	the	DET
aijbe-1121	140	10	effect	effect	NOUN
aijbe-1121	140	11	between	between	ADP
aijbe-1121	140	12	internally	internally	ADV
aijbe-1121	140	13	generated	generate	VERB
aijbe-1121	140	14	revenue	revenue	NOUN
aijbe-1121	140	15	and	and	CCONJ
aijbe-1121	140	16	infrastructural	infrastructural	ADJ
aijbe-1121	140	17	development	development	NOUN
aijbe-1121	140	18	in	in	ADP
aijbe-1121	140	19	the	the	DET
aijbe-1121	140	20	public	public	ADJ
aijbe-1121	140	21	universities	university	NOUN
aijbe-1121	140	22	in	in	ADP
aijbe-1121	140	23	ondo	ondo	PROPN
aijbe-1121	140	24	state	state	PROPN
aijbe-1121	140	25	,	,	PUNCT
aijbe-1121	140	26	nigeria	nigeria	PROPN
aijbe-1121	140	27	.	.	PUNCT
aijbe-1121	141	1	data	datum	NOUN
aijbe-1121	141	2	were	be	AUX
aijbe-1121	141	3	generated	generate	VERB
aijbe-1121	141	4	from	from	ADP
aijbe-1121	141	5	questionnaires	questionnaire	NOUN
aijbe-1121	141	6	of	of	ADP
aijbe-1121	141	7	50	50	NUM
aijbe-1121	141	8	management	management	NOUN
aijbe-1121	141	9	staff	staff	NOUN
aijbe-1121	141	10	were	be	AUX
aijbe-1121	141	11	sampled	sample	VERB
aijbe-1121	141	12	.	.	PUNCT
aijbe-1121	142	1	the	the	DET
aijbe-1121	142	2	study	study	NOUN
aijbe-1121	142	3	found	find	VERB
aijbe-1121	142	4	a	a	DET
aijbe-1121	142	5	negative	negative	ADJ
aijbe-1121	142	6	and	and	CCONJ
aijbe-1121	142	7	significant	significant	ADJ
aijbe-1121	142	8	relationship	relationship	NOUN
aijbe-1121	142	9	between	between	ADP
aijbe-1121	142	10	internally	internally	ADV
aijbe-1121	142	11	generated	generate	VERB
aijbe-1121	142	12	revenue	revenue	NOUN
aijbe-1121	142	13	(	(	PUNCT
aijbe-1121	142	14	igr	igr	PROPN
aijbe-1121	142	15	)	)	PUNCT
aijbe-1121	142	16	and	and	CCONJ
aijbe-1121	142	17	the	the	DET
aijbe-1121	142	18	amount	amount	NOUN
aijbe-1121	142	19	spent	spend	VERB
aijbe-1121	142	20	on	on	ADP
aijbe-1121	142	21	infrastructural	infrastructural	ADJ
aijbe-1121	142	22	development	development	NOUN
aijbe-1121	142	23	in	in	ADP
aijbe-1121	142	24	public	public	ADJ
aijbe-1121	142	25	universities	university	NOUN
aijbe-1121	142	26	in	in	ADP
aijbe-1121	142	27	ondo	ondo	PROPN
aijbe-1121	142	28	state	state	PROPN
aijbe-1121	142	29	.	.	PUNCT
aijbe-1121	143	1	ajiteru	ajiteru	ADJ
aijbe-1121	143	2	,	,	PUNCT
aijbe-1121	143	3	adaranijo	adaranijo	NOUN
aijbe-1121	143	4	,	,	PUNCT
aijbe-1121	143	5	and	and	CCONJ
aijbe-1121	143	6	bakare	bakare	NOUN
aijbe-1121	143	7	(	(	PUNCT
aijbe-1121	143	8	2018	2018	NUM
aijbe-1121	143	9	)	)	PUNCT
aijbe-1121	143	10	studied	study	VERB
aijbe-1121	143	11	the	the	DET
aijbe-1121	143	12	association	association	NOUN
aijbe-1121	143	13	between	between	ADP
aijbe-1121	143	14	internally	internally	ADV
aijbe-1121	143	15	generated	generate	VERB
aijbe-1121	143	16	revenue	revenue	NOUN
aijbe-1121	143	17	and	and	CCONJ
aijbe-1121	143	18	infrastructural	infrastructural	ADJ
aijbe-1121	143	19	development	development	NOUN
aijbe-1121	143	20	in	in	ADP
aijbe-1121	143	21	ogun	ogun	PROPN
aijbe-1121	143	22	state	state	PROPN
aijbe-1121	143	23	.	.	PUNCT
aijbe-1121	144	1	data	data	PROPN
aijbe-1121	144	2	atu	atu	PROPN
aijbe-1121	144	3	gina	gina	PROPN
aijbe-1121	144	4	,	,	PUNCT
aijbe-1121	144	5	reuben	reuben	PROPN
aijbe-1121	144	6	omozuafo	omozuafo	VERB
aijbe-1121	144	7	and	and	CCONJ
aijbe-1121	144	8	elijah	elijah	PROPN
aijbe-1121	144	9	omorowa	omorowa	PROPN
aijbe-1121	144	10	(	(	PUNCT
aijbe-1121	144	11	2025	2025	NUM
aijbe-1121	144	12	)	)	PUNCT
aijbe-1121	144	13	21	21	NUM
aijbe-1121	144	14	american	american	ADJ
aijbe-1121	144	15	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	144	16	journal	journal	NOUN
aijbe-1121	144	17	of	of	ADP
aijbe-1121	144	18	business	business	NOUN
aijbe-1121	144	19	and	and	CCONJ
aijbe-1121	144	20	economics	economic	NOUN
aijbe-1121	144	21	|	|	ADV
aijbe-1121	144	22	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-1121	144	23	obtained	obtain	VERB
aijbe-1121	144	24	through	through	ADP
aijbe-1121	144	25	a	a	DET
aijbe-1121	144	26	survey	survey	NOUN
aijbe-1121	144	27	.	.	PUNCT
aijbe-1121	145	1	the	the	DET
aijbe-1121	145	2	questionnaire	questionnaire	NOUN
aijbe-1121	145	3	was	be	AUX
aijbe-1121	145	4	analyzed	analyze	VERB
aijbe-1121	145	5	using	use	VERB
aijbe-1121	145	6	descriptive	descriptive	ADJ
aijbe-1121	145	7	statistics	statistic	NOUN
aijbe-1121	145	8	.	.	PUNCT
aijbe-1121	146	1	the	the	DET
aijbe-1121	146	2	study	study	NOUN
aijbe-1121	146	3	found	find	VERB
aijbe-1121	146	4	that	that	SCONJ
aijbe-1121	146	5	tax	tax	NOUN
aijbe-1121	146	6	revenue	revenue	NOUN
aijbe-1121	146	7	is	be	AUX
aijbe-1121	146	8	a	a	DET
aijbe-1121	146	9	very	very	ADV
aijbe-1121	146	10	strong	strong	ADJ
aijbe-1121	146	11	tool	tool	NOUN
aijbe-1121	146	12	for	for	ADP
aijbe-1121	146	13	infrastructural	infrastructural	ADJ
aijbe-1121	146	14	development	development	NOUN
aijbe-1121	146	15	in	in	ADP
aijbe-1121	146	16	the	the	DET
aijbe-1121	146	17	state	state	NOUN
aijbe-1121	146	18	.	.	PUNCT
aijbe-1121	147	1	methodology	methodology	PROPN
aijbe-1121	147	2	ex	ex	NOUN
aijbe-1121	147	3	-	-	ADJ
aijbe-1121	147	4	post	post	ADJ
aijbe-1121	147	5	facto	facto	X
aijbe-1121	147	6	research	research	NOUN
aijbe-1121	147	7	design	design	NOUN
aijbe-1121	147	8	was	be	AUX
aijbe-1121	147	9	employed	employ	VERB
aijbe-1121	147	10	.	.	PUNCT
aijbe-1121	148	1	an	an	DET
aijbe-1121	148	2	ex	ex	NOUN
aijbe-1121	148	3	-	-	ADJ
aijbe-1121	148	4	post	post	ADJ
aijbe-1121	148	5	facto	facto	X
aijbe-1121	148	6	investigation	investigation	NOUN
aijbe-1121	148	7	seeks	seek	VERB
aijbe-1121	148	8	to	to	PART
aijbe-1121	148	9	indicate	indicate	VERB
aijbe-1121	148	10	the	the	DET
aijbe-1121	148	11	possible	possible	ADJ
aijbe-1121	148	12	association	association	NOUN
aijbe-1121	148	13	on	on	ADP
aijbe-1121	148	14	existing	exist	VERB
aijbe-1121	148	15	condition	condition	NOUN
aijbe-1121	148	16	or	or	CCONJ
aijbe-1121	148	17	state	state	NOUN
aijbe-1121	148	18	of	of	ADP
aijbe-1121	148	19	affairs	affair	NOUN
aijbe-1121	148	20	and	and	CCONJ
aijbe-1121	148	21	searching	search	VERB
aijbe-1121	148	22	back	back	ADV
aijbe-1121	148	23	in	in	ADP
aijbe-1121	148	24	time	time	NOUN
aijbe-1121	148	25	for	for	ADP
aijbe-1121	148	26	plausible	plausible	ADJ
aijbe-1121	148	27	contributing	contributing	NOUN
aijbe-1121	148	28	factors	factor	NOUN
aijbe-1121	148	29	.	.	PUNCT
aijbe-1121	149	1	the	the	DET
aijbe-1121	149	2	population	population	NOUN
aijbe-1121	149	3	of	of	ADP
aijbe-1121	149	4	the	the	DET
aijbe-1121	149	5	study	study	NOUN
aijbe-1121	149	6	was	be	AUX
aijbe-1121	149	7	five	five	NUM
aijbe-1121	149	8	states	state	NOUN
aijbe-1121	149	9	(	(	PUNCT
aijbe-1121	149	10	edo	edo	PROPN
aijbe-1121	149	11	,	,	PUNCT
aijbe-1121	149	12	delta	delta	NOUN
aijbe-1121	149	13	,	,	PUNCT
aijbe-1121	149	14	akwa	akwa	NOUN
aijbe-1121	149	15	ibom	ibom	NOUN
aijbe-1121	149	16	,	,	PUNCT
aijbe-1121	149	17	rivers	river	NOUN
aijbe-1121	149	18	and	and	CCONJ
aijbe-1121	149	19	cross	cross	VERB
aijbe-1121	149	20	river	river	NOUN
aijbe-1121	149	21	states	state	NOUN
aijbe-1121	149	22	)	)	PUNCT
aijbe-1121	149	23	of	of	ADP
aijbe-1121	149	24	southsouth	southsouth	PROPN
aijbe-1121	149	25	region	region	NOUN
aijbe-1121	149	26	.	.	PUNCT
aijbe-1121	150	1	data	datum	NOUN
aijbe-1121	150	2	were	be	AUX
aijbe-1121	150	3	generated	generate	VERB
aijbe-1121	150	4	from	from	ADP
aijbe-1121	150	5	the	the	DET
aijbe-1121	150	6	publications	publication	NOUN
aijbe-1121	150	7	of	of	ADP
aijbe-1121	150	8	state	state	NOUN
aijbe-1121	150	9	internal	internal	ADJ
aijbe-1121	150	10	generated	generate	VERB
aijbe-1121	150	11	revenue	revenue	NOUN
aijbe-1121	150	12	(	(	PUNCT
aijbe-1121	150	13	sigr	sigr	NOUN
aijbe-1121	150	14	)	)	PUNCT
aijbe-1121	150	15	of	of	ADP
aijbe-1121	150	16	the	the	DET
aijbe-1121	150	17	five	five	NUM
aijbe-1121	150	18	south	south	ADJ
aijbe-1121	150	19	-	-	PUNCT
aijbe-1121	150	20	south	south	NOUN
aijbe-1121	150	21	states	states	PROPN
aijbe-1121	150	22	central	central	PROPN
aijbe-1121	150	23	bank	bank	PROPN
aijbe-1121	150	24	of	of	ADP
aijbe-1121	150	25	nigeria	nigeria	PROPN
aijbe-1121	150	26	(	(	PUNCT
aijbe-1121	150	27	cbn	cbn	PROPN
aijbe-1121	150	28	)	)	PUNCT
aijbe-1121	150	29	,	,	PUNCT
aijbe-1121	150	30	annual	annual	ADJ
aijbe-1121	150	31	reports	report	NOUN
aijbe-1121	150	32	and	and	CCONJ
aijbe-1121	150	33	statement	statement	NOUN
aijbe-1121	150	34	of	of	ADP
aijbe-1121	150	35	accounts	account	NOUN
aijbe-1121	150	36	and	and	CCONJ
aijbe-1121	150	37	statistical	statistical	ADJ
aijbe-1121	150	38	bulletins	bulletin	NOUN
aijbe-1121	150	39	of	of	ADP
aijbe-1121	150	40	various	various	ADJ
aijbe-1121	150	41	issues	issue	NOUN
aijbe-1121	150	42	for	for	ADP
aijbe-1121	150	43	fourteen	fourteen	NUM
aijbe-1121	150	44	(	(	PUNCT
aijbe-1121	150	45	24	24	NUM
aijbe-1121	150	46	)	)	PUNCT
aijbe-1121	150	47	years	year	NOUN
aijbe-1121	150	48	spanning	span	VERB
aijbe-1121	150	49	from	from	ADP
aijbe-1121	150	50	2011	2011	NUM
aijbe-1121	150	51	to	to	ADP
aijbe-1121	150	52	2024	2024	NUM
aijbe-1121	150	53	.	.	PUNCT
aijbe-1121	151	1	research	research	NOUN
aijbe-1121	151	2	variables	variable	NOUN
aijbe-1121	151	3	independent	independent	ADJ
aijbe-1121	151	4	variables	variable	NOUN
aijbe-1121	151	5	the	the	DET
aijbe-1121	151	6	independent	independent	ADJ
aijbe-1121	151	7	variable	variable	NOUN
aijbe-1121	151	8	in	in	ADP
aijbe-1121	151	9	this	this	DET
aijbe-1121	151	10	study	study	NOUN
aijbe-1121	151	11	is	be	AUX
aijbe-1121	151	12	state	state	NOUN
aijbe-1121	151	13	internal	internal	ADJ
aijbe-1121	151	14	generated	generate	VERB
aijbe-1121	151	15	revenue	revenue	NOUN
aijbe-1121	151	16	(	(	PUNCT
aijbe-1121	151	17	igr	igr	PROPN
aijbe-1121	151	18	)	)	PUNCT
aijbe-1121	151	19	,	,	PUNCT
aijbe-1121	151	20	the	the	DET
aijbe-1121	151	21	dependent	dependent	ADJ
aijbe-1121	151	22	variable	variable	NOUN
aijbe-1121	151	23	is	be	AUX
aijbe-1121	151	24	economic	economic	ADJ
aijbe-1121	151	25	growth	growth	NOUN
aijbe-1121	151	26	,	,	PUNCT
aijbe-1121	151	27	which	which	PRON
aijbe-1121	151	28	is	be	AUX
aijbe-1121	151	29	proxied	proxie	VERB
aijbe-1121	151	30	by	by	ADP
aijbe-1121	151	31	:	:	PUNCT
aijbe-1121	151	32	i.	i.	PROPN
aijbe-1121	151	33	real	real	ADJ
aijbe-1121	151	34	gross	gross	ADJ
aijbe-1121	151	35	domestic	domestic	ADJ
aijbe-1121	151	36	product	product	NOUN
aijbe-1121	151	37	:	:	PUNCT
aijbe-1121	151	38	was	be	AUX
aijbe-1121	151	39	sourced	source	VERB
aijbe-1121	151	40	from	from	ADP
aijbe-1121	151	41	central	central	ADJ
aijbe-1121	151	42	bank	bank	PROPN
aijbe-1121	151	43	of	of	ADP
aijbe-1121	151	44	nigeria	nigeria	PROPN
aijbe-1121	151	45	statistical	statistical	ADJ
aijbe-1121	151	46	bulletin	bulletin	NOUN
aijbe-1121	151	47	,	,	PUNCT
aijbe-1121	151	48	world	world	NOUN
aijbe-1121	151	49	bank	bank	NOUN
aijbe-1121	151	50	statistical	statistical	ADJ
aijbe-1121	151	51	bulletin	bulletin	NOUN
aijbe-1121	151	52	and	and	CCONJ
aijbe-1121	151	53	national	national	ADJ
aijbe-1121	151	54	bureau	bureau	PROPN
aijbe-1121	151	55	of	of	ADP
aijbe-1121	151	56	statistics	statistics	PROPN
aijbe-1121	151	57	.	.	PUNCT
aijbe-1121	152	1	model	model	NOUN
aijbe-1121	152	2	specification	specification	NOUN
aijbe-1121	152	3	this	this	DET
aijbe-1121	152	4	model	model	NOUN
aijbe-1121	152	5	modified	modify	VERB
aijbe-1121	152	6	the	the	DET
aijbe-1121	152	7	model	model	NOUN
aijbe-1121	152	8	of	of	ADP
aijbe-1121	152	9	ofoegbu	ofoegbu	NOUN
aijbe-1121	152	10	,	,	PUNCT
aijbe-1121	152	11	et	et	NOUN
aijbe-1121	152	12	.	.	PUNCT
aijbe-1121	153	1	al	al	PROPN
aijbe-1121	153	2	.	.	PUNCT
aijbe-1121	154	1	(	(	PUNCT
aijbe-1121	154	2	2016	2016	NUM
aijbe-1121	154	3	)	)	PUNCT
aijbe-1121	154	4	presented	present	VERB
aijbe-1121	154	5	functionally	functionally	ADV
aijbe-1121	154	6	as	as	ADP
aijbe-1121	154	7	:	:	PUNCT
aijbe-1121	154	8	𝑅𝐺𝐷𝑃	𝑅𝐺𝐷𝑃	PROPN
aijbe-1121	154	9	=	=	SYM
aijbe-1121	154	10	𝑓(cit	𝑓(cit	PROPN
aijbe-1121	154	11	,	,	PUNCT
aijbe-1121	154	12	ppt	ppt	NOUN
aijbe-1121	154	13	,	,	PUNCT
aijbe-1121	154	14	vat	vat	NOUN
aijbe-1121	154	15	,	,	PUNCT
aijbe-1121	154	16	ced)	ced)	PROPN
aijbe-1121	154	17	…	…	X
aijbe-1121	154	18	…	…	SYM
aijbe-1121	154	19	…	…	PUNCT
aijbe-1121	154	20	…	…	PUNCT
aijbe-1121	154	21	…	…	PUNCT
aijbe-1121	154	22	…	…	PUNCT
aijbe-1121	154	23	…	…	PUNCT
aijbe-1121	154	24	…	…	PUNCT
aijbe-1121	154	25	…	…	PUNCT
aijbe-1121	154	26	…	…	PUNCT
aijbe-1121	154	27	…	…	PUNCT
aijbe-1121	154	28	…	…	PUNCT
aijbe-1121	154	29	…	…	PUNCT
aijbe-1121	154	30	…	…	PUNCT
aijbe-1121	154	31	…	…	PUNCT
aijbe-1121	154	32	…	…	PUNCT
aijbe-1121	154	33	…	…	PUNCT
aijbe-1121	154	34	…	…	PUNCT
aijbe-1121	154	35	…	…	SYM
aijbe-1121	154	36	....	....	PUNCT
aijbe-1121	154	37	…	…	PUNCT
aijbe-1121	154	38	…	…	PUNCT
aijbe-1121	154	39	…	…	PUNCT
aijbe-1121	154	40	…	…	PUNCT
aijbe-1121	154	41	i	i	PRON
aijbe-1121	154	42	𝐻𝐷𝐼	𝐻𝐷𝐼	PROPN
aijbe-1121	154	43	=	=	PUNCT
aijbe-1121	154	44	𝑓(cit	𝑓(cit	PROPN
aijbe-1121	154	45	,	,	PUNCT
aijbe-1121	154	46	ppt	ppt	NOUN
aijbe-1121	154	47	,	,	PUNCT
aijbe-1121	154	48	vat	vat	NOUN
aijbe-1121	154	49	,	,	PUNCT
aijbe-1121	154	50	ced)	ced)	PROPN
aijbe-1121	154	51	…	…	X
aijbe-1121	154	52	…	…	SYM
aijbe-1121	154	53	…	…	PUNCT
aijbe-1121	154	54	…	…	PUNCT
aijbe-1121	154	55	…	…	PUNCT
aijbe-1121	154	56	…	…	PUNCT
aijbe-1121	154	57	…	…	PUNCT
aijbe-1121	154	58	…	…	PUNCT
aijbe-1121	154	59	…	…	PUNCT
aijbe-1121	154	60	…	…	PUNCT
aijbe-1121	154	61	…	…	PUNCT
aijbe-1121	154	62	…	…	PUNCT
aijbe-1121	154	63	…	…	PUNCT
aijbe-1121	154	64	…	…	PUNCT
aijbe-1121	154	65	…	…	PUNCT
aijbe-1121	154	66	…	…	PUNCT
aijbe-1121	154	67	…	…	PUNCT
aijbe-1121	154	68	…	…	PUNCT
aijbe-1121	154	69	…	…	PUNCT
aijbe-1121	154	70	…	…	PUNCT
aijbe-1121	154	71	…	…	SYM
aijbe-1121	154	72	ii	ii	PROPN
aijbe-1121	154	73	thus	thus	ADV
aijbe-1121	154	74	,	,	PUNCT
aijbe-1121	154	75	the	the	DET
aijbe-1121	154	76	testable	testable	ADJ
aijbe-1121	154	77	models	model	NOUN
aijbe-1121	154	78	were	be	AUX
aijbe-1121	154	79	specified	specify	VERB
aijbe-1121	154	80	in	in	ADP
aijbe-1121	154	81	econometric	econometric	ADJ
aijbe-1121	154	82	form	form	NOUN
aijbe-1121	154	83	as	as	SCONJ
aijbe-1121	154	84	follows	follow	VERB
aijbe-1121	154	85	:	:	PUNCT
aijbe-1121	154	86	model	model	NOUN
aijbe-1121	155	1	i	i	PRON
aijbe-1121	155	2	𝑙𝑛𝑅𝐺𝐷𝑃𝑡	𝑙𝑛𝑅𝐺𝐷𝑃𝑡	VERB
aijbe-1121	156	1	=	=	SYM
aijbe-1121	156	2	𝛼0	𝛼0	PROPN
aijbe-1121	156	3	+	+	CCONJ
aijbe-1121	156	4	𝛼1𝑙𝑛𝐶𝐼𝑇𝑡	𝛼1𝑙𝑛𝐶𝐼𝑇𝑡	NOUN
aijbe-1121	156	5	+	+	CCONJ
aijbe-1121	156	6	𝛼2𝑙𝑛𝑃𝑃𝑇𝑡	𝛼2𝑙𝑛𝑃𝑃𝑇𝑡	NOUN
aijbe-1121	156	7	+	+	CCONJ
aijbe-1121	156	8	𝛼3𝑙𝑛𝑉𝐴𝑇𝑡	𝛼3𝑙𝑛𝑉𝐴𝑇𝑡	NOUN
aijbe-1121	156	9	+	+	CCONJ
aijbe-1121	156	10	𝛼4𝑙𝑛𝐶𝐸𝐷𝑡	𝛼4𝑙𝑛𝐶𝐸𝐷𝑡	ADJ
aijbe-1121	156	11	+	+	CCONJ
aijbe-1121	156	12	𝜀𝑡	𝜀𝑡	NOUN
aijbe-1121	156	13	…	…	PUNCT
aijbe-1121	156	14	……	……	NOUN
aijbe-1121	156	15	……	……	NOUN
aijbe-1121	156	16	iii	iii	NUM
aijbe-1121	156	17	model	model	NOUN
aijbe-1121	156	18	ii	ii	PROPN
aijbe-1121	156	19	𝑙𝑛𝐻𝐷𝐼𝑡	𝑙𝑛𝐻𝐷𝐼𝑡	PROPN
aijbe-1121	156	20	=	=	SYM
aijbe-1121	156	21	𝛽0	𝛽0	PROPN
aijbe-1121	156	22	+	+	CCONJ
aijbe-1121	156	23	𝛽1𝑙𝑛𝐶𝐼𝑇𝑡	𝛽1𝑙𝑛𝐶𝐼𝑇𝑡	NOUN
aijbe-1121	156	24	+	+	CCONJ
aijbe-1121	156	25	𝛽2𝑙𝑛𝑃𝑃𝑇𝑡	𝛽2𝑙𝑛𝑃𝑃𝑇𝑡	NOUN
aijbe-1121	156	26	+	+	CCONJ
aijbe-1121	156	27	𝛽3𝑙𝑛𝑉𝐴𝑇𝑡	𝛽3𝑙𝑛𝑉𝐴𝑇𝑡	ADJ
aijbe-1121	156	28	+	+	NUM
aijbe-1121	156	29	𝛽4𝑙𝑛𝐶𝐸𝐷𝑡	𝛽4𝑙𝑛𝐶𝐸𝐷𝑡	NOUN
aijbe-1121	156	30	+	+	X
aijbe-1121	156	31	𝜀𝑡	𝜀𝑡	NOUN
aijbe-1121	156	32	....	....	PUNCT
aijbe-1121	156	33	…	…	PUNCT
aijbe-1121	156	34	...............	...............	PUNCT
aijbe-1121	156	35	iv	iv	X
aijbe-1121	156	36	where	where	SCONJ
aijbe-1121	156	37	:	:	PUNCT
aijbe-1121	156	38	rgdp	rgdp	NOUN
aijbe-1121	156	39	=	=	PUNCT
aijbe-1121	156	40	real	real	ADJ
aijbe-1121	156	41	gross	gross	ADJ
aijbe-1121	156	42	domestic	domestic	ADJ
aijbe-1121	156	43	product	product	NOUN
aijbe-1121	156	44	is	be	AUX
aijbe-1121	156	45	market	market	NOUN
aijbe-1121	156	46	value	value	NOUN
aijbe-1121	156	47	of	of	ADP
aijbe-1121	156	48	final	final	ADJ
aijbe-1121	156	49	goods	good	NOUN
aijbe-1121	156	50	and	and	CCONJ
aijbe-1121	156	51	services	service	NOUN
aijbe-1121	156	52	produced	produce	VERB
aijbe-1121	156	53	by	by	ADP
aijbe-1121	156	54	persons	person	NOUN
aijbe-1121	156	55	,	,	PUNCT
aijbe-1121	156	56	businesses	business	NOUN
aijbe-1121	156	57	,	,	PUNCT
aijbe-1121	156	58	governments	government	NOUN
aijbe-1121	156	59	and	and	CCONJ
aijbe-1121	156	60	foreigners	foreigner	NOUN
aijbe-1121	156	61	less	less	ADJ
aijbe-1121	156	62	inflation	inflation	NOUN
aijbe-1121	156	63	thus	thus	ADV
aijbe-1121	156	64	,	,	PUNCT
aijbe-1121	156	65	the	the	DET
aijbe-1121	156	66	modified	modify	VERB
aijbe-1121	156	67	model	model	NOUN
aijbe-1121	156	68	used	use	VERB
aijbe-1121	156	69	for	for	ADP
aijbe-1121	156	70	the	the	DET
aijbe-1121	156	71	study	study	NOUN
aijbe-1121	156	72	is	be	AUX
aijbe-1121	156	73	represented	represent	VERB
aijbe-1121	156	74	in	in	ADP
aijbe-1121	156	75	a	a	DET
aijbe-1121	156	76	functional	functional	ADJ
aijbe-1121	156	77	form	form	NOUN
aijbe-1121	156	78	as	as	SCONJ
aijbe-1121	156	79	shown	show	VERB
aijbe-1121	156	80	as	as	ADP
aijbe-1121	156	81	:	:	PUNCT
aijbe-1121	156	82	gdp	gdp	NOUN
aijbe-1121	156	83	=	=	PROPN
aijbe-1121	156	84	ƒ(igr	ƒ(igr	PROPN
aijbe-1121	156	85	,	,	PUNCT
aijbe-1121	156	86	ifr	ifr	PROPN
aijbe-1121	156	87	)	)	PUNCT
aijbe-1121	156	88	....	....	PUNCT
aijbe-1121	157	1	……	……	PROPN
aijbe-1121	157	2	..	..	PUNCT
aijbe-1121	157	3	…	…	PUNCT
aijbe-1121	157	4	…	…	PUNCT
aijbe-1121	157	5	…	…	PUNCT
aijbe-1121	157	6	…	…	PUNCT
aijbe-1121	157	7	…	…	PUNCT
aijbe-1121	157	8	…	…	PUNCT
aijbe-1121	157	9	…	…	PUNCT
aijbe-1121	157	10	…	…	PUNCT
aijbe-1121	157	11	…	…	PUNCT
aijbe-1121	157	12	…	…	PUNCT
aijbe-1121	157	13	…	…	PUNCT
aijbe-1121	157	14	…	…	PUNCT
aijbe-1121	157	15	…	…	PUNCT
aijbe-1121	157	16	…	…	PUNCT
aijbe-1121	157	17	…	…	PUNCT
aijbe-1121	157	18	…	…	PUNCT
aijbe-1121	157	19	…	…	PUNCT
aijbe-1121	157	20	…	…	PUNCT
aijbe-1121	157	21	…	…	PUNCT
aijbe-1121	157	22	…	…	PUNCT
aijbe-1121	157	23	…	…	PUNCT
aijbe-1121	157	24	…	…	SYM
aijbe-1121	157	25	.i	.i	NOUN
aijbe-1121	157	26	.	.	PUNCT
aijbe-1121	158	1	in	in	ADP
aijbe-1121	158	2	a	a	DET
aijbe-1121	158	3	linear	linear	ADJ
aijbe-1121	158	4	function	function	NOUN
aijbe-1121	158	5	,	,	PUNCT
aijbe-1121	158	6	the	the	DET
aijbe-1121	158	7	following	follow	VERB
aijbe-1121	158	8	models	model	NOUN
aijbe-1121	158	9	were	be	AUX
aijbe-1121	158	10	constructed	construct	VERB
aijbe-1121	158	11	in	in	ADP
aijbe-1121	158	12	line	line	NOUN
aijbe-1121	158	13	with	with	ADP
aijbe-1121	158	14	the	the	DET
aijbe-1121	158	15	study	study	NOUN
aijbe-1121	158	16	objectives	objective	NOUN
aijbe-1121	158	17	:	:	PUNCT
aijbe-1121	158	18	gdpit	gdpit	NOUN
aijbe-1121	158	19	=	=	PUNCT
aijbe-1121	159	1	βo	βo	PROPN
aijbe-1121	159	2	+	+	NUM
aijbe-1121	159	3	β1igrt	β1igrt	NOUN
aijbe-1121	159	4	+	+	CCONJ
aijbe-1121	159	5	β2ifrt	β2ifrt	NOUN
aijbe-1121	160	1	+	+	CCONJ
aijbe-1121	160	2	µt	µt	INTJ
aijbe-1121	160	3	i	i	PRON
aijbe-1121	160	4	where	where	SCONJ
aijbe-1121	160	5	:	:	PUNCT
aijbe-1121	160	6	igrt	igrt	PROPN
aijbe-1121	160	7	=	=	SYM
aijbe-1121	160	8	internal	internal	ADJ
aijbe-1121	160	9	generated	generate	VERB
aijbe-1121	160	10	revenue	revenue	NOUN
aijbe-1121	160	11	for	for	ADP
aijbe-1121	160	12	period	period	NOUN
aijbe-1121	160	13	t	t	PROPN
aijbe-1121	160	14	(	(	PUNCT
aijbe-1121	160	15	independent	independent	ADJ
aijbe-1121	160	16	variable	variable	NOUN
aijbe-1121	160	17	)	)	PUNCT
aijbe-1121	160	18	ifrt	ifrt	NOUN
aijbe-1121	160	19	=	=	PUNCT
aijbe-1121	160	20	inflation	inflation	NOUN
aijbe-1121	160	21	rate	rate	NOUN
aijbe-1121	160	22	for	for	ADP
aijbe-1121	160	23	period	period	NOUN
aijbe-1121	160	24	t	t	PROPN
aijbe-1121	160	25	(	(	PUNCT
aijbe-1121	160	26	control	control	NOUN
aijbe-1121	160	27	variable	variable	NOUN
aijbe-1121	160	28	)	)	PUNCT
aijbe-1121	161	1	βo	βo	NOUN
aijbe-1121	161	2	=	=	VERB
aijbe-1121	161	3	constant	constant	ADJ
aijbe-1121	161	4	term	term	NOUN
aijbe-1121	161	5	β1=	β1=	PUNCT
aijbe-1121	161	6	regression	regression	NOUN
aijbe-1121	161	7	coefficient	coefficient	NOUN
aijbe-1121	161	8	of	of	ADP
aijbe-1121	161	9	the	the	DET
aijbe-1121	161	10	independent	independent	ADJ
aijbe-1121	161	11	variables	variable	NOUN
aijbe-1121	161	12	µt	µt	X
aijbe-1121	161	13	=	=	NOUN
aijbe-1121	161	14	error	error	NOUN
aijbe-1121	161	15	term	term	NOUN
aijbe-1121	161	16	for	for	ADP
aijbe-1121	161	17	period	period	NOUN
aijbe-1121	161	18	t	t	NOUN
aijbe-1121	161	19	method	method	NOUN
aijbe-1121	161	20	of	of	ADP
aijbe-1121	161	21	data	datum	NOUN
aijbe-1121	161	22	analysis	analysis	NOUN
aijbe-1121	161	23	descriptive	descriptive	ADJ
aijbe-1121	161	24	and	and	CCONJ
aijbe-1121	161	25	inferential	inferential	ADJ
aijbe-1121	161	26	statistics	statistic	NOUN
aijbe-1121	161	27	of	of	ADP
aijbe-1121	161	28	the	the	DET
aijbe-1121	161	29	data	datum	NOUN
aijbe-1121	161	30	to	to	PART
aijbe-1121	161	31	be	be	AUX
aijbe-1121	161	32	used	use	VERB
aijbe-1121	161	33	in	in	ADP
aijbe-1121	161	34	this	this	DET
aijbe-1121	161	35	study	study	NOUN
aijbe-1121	161	36	were	be	AUX
aijbe-1121	161	37	conducted	conduct	VERB
aijbe-1121	161	38	via	via	ADP
aijbe-1121	161	39	the	the	DET
aijbe-1121	161	40	aid	aid	NOUN
aijbe-1121	161	41	of	of	ADP
aijbe-1121	161	42	e	e	NOUN
aijbe-1121	161	43	-	-	NOUN
aijbe-1121	161	44	view	view	VERB
aijbe-1121	161	45	9.0	9.0	NUM
aijbe-1121	161	46	statistical	statistical	ADJ
aijbe-1121	161	47	software	software	NOUN
aijbe-1121	161	48	,	,	PUNCT
aijbe-1121	161	49	using	use	VERB
aijbe-1121	161	50	:	:	PUNCT
aijbe-1121	161	51	atu	atu	PROPN
aijbe-1121	161	52	gina	gina	PROPN
aijbe-1121	161	53	,	,	PUNCT
aijbe-1121	161	54	reuben	reuben	PROPN
aijbe-1121	161	55	omozuafo	omozuafo	VERB
aijbe-1121	161	56	and	and	CCONJ
aijbe-1121	161	57	elijah	elijah	PROPN
aijbe-1121	161	58	omorowa	omorowa	PROPN
aijbe-1121	161	59	(	(	PUNCT
aijbe-1121	161	60	2025	2025	NUM
aijbe-1121	161	61	)	)	PUNCT
aijbe-1121	161	62	22	22	NUM
aijbe-1121	161	63	american	american	ADJ
aijbe-1121	161	64	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	161	65	journal	journal	NOUN
aijbe-1121	161	66	of	of	ADP
aijbe-1121	161	67	business	business	NOUN
aijbe-1121	161	68	and	and	CCONJ
aijbe-1121	161	69	economics	economic	NOUN
aijbe-1121	161	70	|	|	ADV
aijbe-1121	161	71	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	161	72	i	i	PRON
aijbe-1121	161	73	)	)	PUNCT
aijbe-1121	161	74	descriptive	descriptive	ADJ
aijbe-1121	161	75	statistics	statistic	NOUN
aijbe-1121	161	76	:	:	PUNCT
aijbe-1121	161	77	is	be	AUX
aijbe-1121	161	78	a	a	DET
aijbe-1121	161	79	good	good	ADJ
aijbe-1121	161	80	measure	measure	NOUN
aijbe-1121	161	81	of	of	ADP
aijbe-1121	161	82	central	central	ADJ
aijbe-1121	161	83	tendency	tendency	NOUN
aijbe-1121	161	84	that	that	PRON
aijbe-1121	161	85	provides	provide	VERB
aijbe-1121	161	86	information	information	NOUN
aijbe-1121	161	87	on	on	ADP
aijbe-1121	161	88	the	the	DET
aijbe-1121	161	89	mean	mean	ADJ
aijbe-1121	161	90	,	,	PUNCT
aijbe-1121	161	91	standard	standard	ADJ
aijbe-1121	161	92	deviation	deviation	NOUN
aijbe-1121	161	93	,	,	PUNCT
aijbe-1121	161	94	skewness	skewness	NOUN
aijbe-1121	161	95	,	,	PUNCT
aijbe-1121	161	96	kurtosis	kurtosis	NOUN
aijbe-1121	161	97	,	,	PUNCT
aijbe-1121	161	98	minimum	minimum	ADJ
aijbe-1121	161	99	and	and	CCONJ
aijbe-1121	161	100	maximum	maximum	ADJ
aijbe-1121	161	101	values	value	NOUN
aijbe-1121	161	102	of	of	ADP
aijbe-1121	161	103	the	the	DET
aijbe-1121	161	104	variables	variable	NOUN
aijbe-1121	161	105	observed	observe	VERB
aijbe-1121	161	106	during	during	ADP
aijbe-1121	161	107	the	the	DET
aijbe-1121	161	108	period	period	NOUN
aijbe-1121	161	109	under	under	ADP
aijbe-1121	161	110	investigation	investigation	NOUN
aijbe-1121	161	111	.	.	PUNCT
aijbe-1121	162	1	ii	ii	X
aijbe-1121	162	2	)	)	PUNCT
aijbe-1121	162	3	multiple	multiple	ADJ
aijbe-1121	162	4	regression	regression	NOUN
aijbe-1121	162	5	analysis	analysis	NOUN
aijbe-1121	162	6	:	:	PUNCT
aijbe-1121	162	7	predicts	predict	VERB
aijbe-1121	162	8	the	the	DET
aijbe-1121	162	9	value	value	NOUN
aijbe-1121	162	10	of	of	ADP
aijbe-1121	162	11	a	a	DET
aijbe-1121	162	12	variable	variable	NOUN
aijbe-1121	162	13	based	base	VERB
aijbe-1121	162	14	on	on	ADP
aijbe-1121	162	15	the	the	DET
aijbe-1121	162	16	value	value	NOUN
aijbe-1121	162	17	of	of	ADP
aijbe-1121	162	18	the	the	DET
aijbe-1121	162	19	other	other	ADJ
aijbe-1121	162	20	variable	variable	NOUN
aijbe-1121	162	21	and	and	CCONJ
aijbe-1121	162	22	explains	explain	VERB
aijbe-1121	162	23	the	the	DET
aijbe-1121	162	24	effect	effect	NOUN
aijbe-1121	162	25	of	of	ADP
aijbe-1121	162	26	changes	change	NOUN
aijbe-1121	162	27	in	in	ADP
aijbe-1121	162	28	the	the	DET
aijbe-1121	162	29	values	value	NOUN
aijbe-1121	162	30	of	of	ADP
aijbe-1121	162	31	variable	variable	NOUN
aijbe-1121	162	32	on	on	ADP
aijbe-1121	162	33	the	the	DET
aijbe-1121	162	34	values	value	NOUN
aijbe-1121	162	35	of	of	ADP
aijbe-1121	162	36	the	the	DET
aijbe-1121	162	37	other	other	ADJ
aijbe-1121	162	38	variables	variable	NOUN
aijbe-1121	162	39	.	.	PUNCT
aijbe-1121	163	1	decision	decision	NOUN
aijbe-1121	163	2	rule	rule	VERB
aijbe-1121	163	3	the	the	DET
aijbe-1121	163	4	decision	decision	NOUN
aijbe-1121	163	5	will	will	AUX
aijbe-1121	163	6	be	be	AUX
aijbe-1121	163	7	based	base	VERB
aijbe-1121	163	8	on	on	ADP
aijbe-1121	163	9	5	5	NUM
aijbe-1121	163	10	%	%	NOUN
aijbe-1121	163	11	(	(	PUNCT
aijbe-1121	163	12	0.05	0.05	NUM
aijbe-1121	163	13	)	)	PUNCT
aijbe-1121	163	14	level	level	NOUN
aijbe-1121	163	15	of	of	ADP
aijbe-1121	163	16	significance	significance	NOUN
aijbe-1121	163	17	.	.	PUNCT
aijbe-1121	164	1	the	the	DET
aijbe-1121	164	2	null	null	ADJ
aijbe-1121	164	3	hypothesis	hypothesis	NOUN
aijbe-1121	164	4	(	(	PUNCT
aijbe-1121	164	5	ho	ho	INTJ
aijbe-1121	164	6	)	)	PUNCT
aijbe-1121	164	7	will	will	AUX
aijbe-1121	164	8	be	be	AUX
aijbe-1121	164	9	accepted	accept	VERB
aijbe-1121	164	10	,	,	PUNCT
aijbe-1121	164	11	if	if	SCONJ
aijbe-1121	164	12	probability	probability	NOUN
aijbe-1121	164	13	value	value	NOUN
aijbe-1121	164	14	(	(	PUNCT
aijbe-1121	164	15	p	p	NOUN
aijbe-1121	164	16	-	-	PUNCT
aijbe-1121	164	17	value	value	NOUN
aijbe-1121	164	18	)	)	PUNCT
aijbe-1121	164	19	calculated	calculate	VERB
aijbe-1121	164	20	is	be	AUX
aijbe-1121	164	21	greater	great	ADJ
aijbe-1121	164	22	than	than	ADP
aijbe-1121	164	23	(	(	PUNCT
aijbe-1121	164	24	>	>	X
aijbe-1121	164	25	)	)	PUNCT
aijbe-1121	164	26	than	than	ADP
aijbe-1121	164	27	the	the	DET
aijbe-1121	164	28	stated	stated	ADJ
aijbe-1121	164	29	5	5	NUM
aijbe-1121	164	30	%	%	NOUN
aijbe-1121	164	31	level	level	NOUN
aijbe-1121	164	32	of	of	ADP
aijbe-1121	164	33	significance	significance	NOUN
aijbe-1121	164	34	,	,	PUNCT
aijbe-1121	164	35	otherwise	otherwise	ADV
aijbe-1121	164	36	reject	reject	VERB
aijbe-1121	164	37	.	.	PUNCT
aijbe-1121	165	1	data	datum	NOUN
aijbe-1121	165	2	analysis	analysis	NOUN
aijbe-1121	165	3	and	and	CCONJ
aijbe-1121	165	4	results	result	NOUN
aijbe-1121	165	5	table	table	NOUN
aijbe-1121	165	6	1	1	NUM
aijbe-1121	165	7	:	:	PUNCT
aijbe-1121	165	8	descriptive	descriptive	ADJ
aijbe-1121	165	9	statistics	statistics	PROPN
aijbe-1121	165	10	gdp	gdp	PROPN
aijbe-1121	165	11	igr_b	igr_b	PROPN
aijbe-1121	165	12	_	_	PUNCT
aijbe-1121	166	1	ifr	ifr	PROPN
aijbe-1121	166	2	mean	mean	VERB
aijbe-1121	166	3	466.6584	466.6584	NUM
aijbe-1121	166	4	58.27071	58.27071	NUM
aijbe-1121	166	5	15.56571	15.56571	NUM
aijbe-1121	166	6	median	median	NOUN
aijbe-1121	166	7	451.8100	451.8100	NUM
aijbe-1121	166	8	55.49000	55.49000	NUM
aijbe-1121	166	9	12.73500	12.73500	NUM
aijbe-1121	166	10	maximum	maximum	NOUN
aijbe-1121	166	11	671.9200	671.9200	NUM
aijbe-1121	166	12	92.60000	92.60000	NUM
aijbe-1121	166	13	39.93000	39.93000	NUM
aijbe-1121	166	14	minimum	minimum	NOUN
aijbe-1121	166	15	375.7500	375.7500	NUM
aijbe-1121	166	16	28.02000	28.02000	NUM
aijbe-1121	166	17	8.050000	8.050000	NUM
aijbe-1121	166	18	std	std	NOUN
aijbe-1121	166	19	.	.	PUNCT
aijbe-1121	167	1	dev	dev	PROPN
aijbe-1121	167	2	.	.	PROPN
aijbe-1121	168	1	73.33862	73.33862	NUM
aijbe-1121	168	2	22.80060	22.80060	NUM
aijbe-1121	168	3	8.111267	8.111267	NUM
aijbe-1121	168	4	skewness	skewness	NOUN
aijbe-1121	168	5	1.411209	1.411209	NUM
aijbe-1121	168	6	0.235935	0.235935	NUM
aijbe-1121	168	7	1.904210	1.904210	NUM
aijbe-1121	168	8	kurtosis	kurtosis	VERB
aijbe-1121	168	9	4.936059	4.936059	NUM
aijbe-1121	168	10	1.573653	1.573653	NUM
aijbe-1121	168	11	6.249574	6.249574	NUM
aijbe-1121	168	12	jarque	jarque	NOUN
aijbe-1121	168	13	-	-	PUNCT
aijbe-1121	168	14	bera	bera	NOUN
aijbe-1121	168	15	34.16692	34.16692	NUM
aijbe-1121	168	16	6.583288	6.583288	NUM
aijbe-1121	168	17	73.10270	73.10270	NUM
aijbe-1121	168	18	probability	probability	NOUN
aijbe-1121	168	19	0.000000	0.000000	NUM
aijbe-1121	168	20	0.037193	0.037193	NUM
aijbe-1121	168	21	0.000000	0.000000	NUM
aijbe-1121	168	22	sum	sum	VERB
aijbe-1121	168	23	32666.08	32666.08	NUM
aijbe-1121	168	24	4078.950	4078.950	PROPN
aijbe-1121	168	25	1089.600	1089.600	NUM
aijbe-1121	168	26	sum	sum	NOUN
aijbe-1121	168	27	sq	sq	PROPN
aijbe-1121	168	28	.	.	PROPN
aijbe-1121	168	29	dev	dev	PROPN
aijbe-1121	168	30	.	.	PUNCT
aijbe-1121	169	1	371120.1	371120.1	NUM
aijbe-1121	169	2	35870.85	35870.85	NUM
aijbe-1121	170	1	4539.693	4539.693	NUM
aijbe-1121	170	2	observations	observation	NOUN
aijbe-1121	170	3	70	70	NUM
aijbe-1121	170	4	70	70	NUM
aijbe-1121	170	5	70	70	NUM
aijbe-1121	170	6	for	for	ADP
aijbe-1121	170	7	gross	gross	ADJ
aijbe-1121	170	8	domestic	domestic	ADJ
aijbe-1121	170	9	product	product	NOUN
aijbe-1121	170	10	(	(	PUNCT
aijbe-1121	170	11	gdp	gdp	NOUN
aijbe-1121	170	12	)	)	PUNCT
aijbe-1121	170	13	,	,	PUNCT
aijbe-1121	170	14	the	the	DET
aijbe-1121	170	15	mean	mean	ADJ
aijbe-1121	170	16	value	value	NOUN
aijbe-1121	170	17	is	be	AUX
aijbe-1121	170	18	466.66	466.66	NUM
aijbe-1121	170	19	with	with	ADP
aijbe-1121	170	20	a	a	DET
aijbe-1121	170	21	standard	standard	ADJ
aijbe-1121	170	22	deviation	deviation	NOUN
aijbe-1121	170	23	of	of	ADP
aijbe-1121	170	24	73.34	73.34	NUM
aijbe-1121	170	25	,	,	PUNCT
aijbe-1121	170	26	showing	show	VERB
aijbe-1121	170	27	a	a	DET
aijbe-1121	170	28	moderate	moderate	ADJ
aijbe-1121	170	29	dispersion	dispersion	NOUN
aijbe-1121	170	30	of	of	ADP
aijbe-1121	170	31	data	datum	NOUN
aijbe-1121	170	32	around	around	ADP
aijbe-1121	170	33	the	the	DET
aijbe-1121	170	34	mean	mean	NOUN
aijbe-1121	170	35	.	.	PUNCT
aijbe-1121	171	1	the	the	DET
aijbe-1121	171	2	negative	negative	ADJ
aijbe-1121	171	3	skewness	skewness	NOUN
aijbe-1121	171	4	of	of	ADP
aijbe-1121	171	5	1.412	1.412	NUM
aijbe-1121	171	6	,	,	PUNCT
aijbe-1121	171	7	suggests	suggest	VERB
aijbe-1121	171	8	that	that	SCONJ
aijbe-1121	171	9	the	the	DET
aijbe-1121	171	10	distribution	distribution	NOUN
aijbe-1121	171	11	is	be	AUX
aijbe-1121	171	12	skewed	skew	VERB
aijbe-1121	171	13	to	to	ADP
aijbe-1121	171	14	the	the	DET
aijbe-1121	171	15	right	right	NOUN
aijbe-1121	171	16	,	,	PUNCT
aijbe-1121	171	17	implying	imply	VERB
aijbe-1121	171	18	a	a	DET
aijbe-1121	171	19	longer	long	ADJ
aijbe-1121	171	20	tail	tail	NOUN
aijbe-1121	171	21	on	on	ADP
aijbe-1121	171	22	the	the	DET
aijbe-1121	171	23	positive	positive	ADJ
aijbe-1121	171	24	side	side	NOUN
aijbe-1121	171	25	.	.	PUNCT
aijbe-1121	172	1	the	the	DET
aijbe-1121	172	2	high	high	ADJ
aijbe-1121	172	3	kurtosis	kurtosis	NOUN
aijbe-1121	172	4	of	of	ADP
aijbe-1121	172	5	4.94	4.94	NUM
aijbe-1121	172	6	is	be	AUX
aijbe-1121	172	7	showing	show	VERB
aijbe-1121	172	8	heavytiredness	heavytiredness	ADJ
aijbe-1121	172	9	and	and	CCONJ
aijbe-1121	172	10	potential	potential	ADJ
aijbe-1121	172	11	outliers	outlier	NOUN
aijbe-1121	172	12	in	in	ADP
aijbe-1121	172	13	the	the	DET
aijbe-1121	172	14	distribution	distribution	NOUN
aijbe-1121	172	15	.	.	PUNCT
aijbe-1121	173	1	the	the	DET
aijbe-1121	173	2	jarque	jarque	NOUN
aijbe-1121	173	3	-	-	PUNCT
aijbe-1121	173	4	bera	bera	NOUN
aijbe-1121	173	5	test	test	NOUN
aijbe-1121	173	6	's	's	PART
aijbe-1121	173	7	extremely	extremely	ADV
aijbe-1121	173	8	low	low	ADJ
aijbe-1121	173	9	probability	probability	NOUN
aijbe-1121	173	10	(	(	PUNCT
aijbe-1121	173	11	0.000	0.000	NUM
aijbe-1121	173	12	)	)	PUNCT
aijbe-1121	173	13	signifies	signify	VERB
aijbe-1121	173	14	a	a	DET
aijbe-1121	173	15	departure	departure	NOUN
aijbe-1121	173	16	from	from	ADP
aijbe-1121	173	17	normality	normality	NOUN
aijbe-1121	173	18	,	,	PUNCT
aijbe-1121	173	19	reinforcing	reinforce	VERB
aijbe-1121	173	20	the	the	DET
aijbe-1121	173	21	presence	presence	NOUN
aijbe-1121	173	22	of	of	ADP
aijbe-1121	173	23	non	non	ADJ
aijbe-1121	173	24	-	-	ADJ
aijbe-1121	173	25	normal	normal	ADJ
aijbe-1121	173	26	distribution	distribution	NOUN
aijbe-1121	173	27	characteristics	characteristic	NOUN
aijbe-1121	173	28	.	.	PUNCT
aijbe-1121	174	1	the	the	DET
aijbe-1121	174	2	maximum	maximum	ADJ
aijbe-1121	174	3	value	value	NOUN
aijbe-1121	174	4	of	of	ADP
aijbe-1121	174	5	671.92	671.92	NUM
aijbe-1121	174	6	and	and	CCONJ
aijbe-1121	174	7	the	the	DET
aijbe-1121	174	8	minimum	minimum	NOUN
aijbe-1121	174	9	of	of	ADP
aijbe-1121	174	10	375.75	375.75	NUM
aijbe-1121	174	11	reflect	reflect	VERB
aijbe-1121	174	12	the	the	DET
aijbe-1121	174	13	range	range	NOUN
aijbe-1121	174	14	of	of	ADP
aijbe-1121	174	15	gross	gross	ADJ
aijbe-1121	174	16	domestic	domestic	ADJ
aijbe-1121	174	17	product	product	NOUN
aijbe-1121	174	18	,	,	PUNCT
aijbe-1121	174	19	with	with	ADP
aijbe-1121	174	20	the	the	DET
aijbe-1121	174	21	data	datum	NOUN
aijbe-1121	174	22	potentially	potentially	ADV
aijbe-1121	174	23	containing	contain	VERB
aijbe-1121	174	24	extreme	extreme	ADJ
aijbe-1121	174	25	values	value	NOUN
aijbe-1121	174	26	or	or	CCONJ
aijbe-1121	174	27	outliers	outlier	NOUN
aijbe-1121	174	28	.	.	PUNCT
aijbe-1121	175	1	for	for	ADP
aijbe-1121	175	2	internal	internal	ADJ
aijbe-1121	175	3	generated	generate	VERB
aijbe-1121	175	4	revenue	revenue	NOUN
aijbe-1121	175	5	(	(	PUNCT
aijbe-1121	175	6	igr	igr	PROPN
aijbe-1121	175	7	)	)	PUNCT
aijbe-1121	175	8	,	,	PUNCT
aijbe-1121	175	9	the	the	DET
aijbe-1121	175	10	mean	mean	NOUN
aijbe-1121	175	11	is	be	AUX
aijbe-1121	175	12	58.27	58.27	NUM
aijbe-1121	175	13	with	with	ADP
aijbe-1121	175	14	a	a	DET
aijbe-1121	175	15	small	small	ADJ
aijbe-1121	175	16	standard	standard	ADJ
aijbe-1121	175	17	deviation	deviation	NOUN
aijbe-1121	175	18	of	of	ADP
aijbe-1121	175	19	22.80	22.80	NUM
aijbe-1121	175	20	,	,	PUNCT
aijbe-1121	175	21	showing	show	VERB
aijbe-1121	175	22	a	a	DET
aijbe-1121	175	23	relatively	relatively	ADV
aijbe-1121	175	24	narrow	narrow	ADJ
aijbe-1121	175	25	dispersion	dispersion	NOUN
aijbe-1121	175	26	of	of	ADP
aijbe-1121	175	27	data	datum	NOUN
aijbe-1121	175	28	around	around	ADP
aijbe-1121	175	29	the	the	DET
aijbe-1121	175	30	mean	mean	NOUN
aijbe-1121	175	31	.	.	PUNCT
aijbe-1121	176	1	the	the	DET
aijbe-1121	176	2	positive	positive	ADJ
aijbe-1121	176	3	skewness	skewness	NOUN
aijbe-1121	176	4	of	of	ADP
aijbe-1121	176	5	0.23	0.23	NUM
aijbe-1121	176	6	suggests	suggest	VERB
aijbe-1121	176	7	a	a	DET
aijbe-1121	176	8	longer	long	ADJ
aijbe-1121	176	9	tail	tail	NOUN
aijbe-1121	176	10	to	to	ADP
aijbe-1121	176	11	the	the	DET
aijbe-1121	176	12	right	right	NOUN
aijbe-1121	176	13	,	,	PUNCT
aijbe-1121	176	14	showing	show	VERB
aijbe-1121	176	15	potential	potential	ADJ
aijbe-1121	176	16	right	right	ADJ
aijbe-1121	176	17	values	value	NOUN
aijbe-1121	176	18	.	.	PUNCT
aijbe-1121	177	1	the	the	DET
aijbe-1121	177	2	kurtosis	kurtosis	NOUN
aijbe-1121	177	3	of	of	ADP
aijbe-1121	177	4	1.57	1.57	NUM
aijbe-1121	177	5	reflects	reflect	VERB
aijbe-1121	177	6	normal	normal	ADJ
aijbe-1121	177	7	-	-	PUNCT
aijbe-1121	177	8	tiredness	tiredness	NOUN
aijbe-1121	177	9	and	and	CCONJ
aijbe-1121	177	10	the	the	DET
aijbe-1121	177	11	potential	potential	NOUN
aijbe-1121	177	12	for	for	ADP
aijbe-1121	177	13	extreme	extreme	ADJ
aijbe-1121	177	14	values	value	NOUN
aijbe-1121	177	15	.	.	PUNCT
aijbe-1121	178	1	the	the	DET
aijbe-1121	178	2	jarque	jarque	NOUN
aijbe-1121	178	3	-	-	PUNCT
aijbe-1121	178	4	bera	bera	NOUN
aijbe-1121	178	5	test	test	NOUN
aijbe-1121	178	6	with	with	ADP
aijbe-1121	178	7	a	a	DET
aijbe-1121	178	8	probability	probability	NOUN
aijbe-1121	178	9	of	of	ADP
aijbe-1121	178	10	0.037	0.037	NUM
aijbe-1121	178	11	,	,	PUNCT
aijbe-1121	178	12	accepts	accept	VERB
aijbe-1121	178	13	the	the	DET
aijbe-1121	178	14	normality	normality	NOUN
aijbe-1121	178	15	assumption	assumption	NOUN
aijbe-1121	178	16	,	,	PUNCT
aijbe-1121	178	17	revealing	reveal	VERB
aijbe-1121	178	18	non	non	ADJ
aijbe-1121	178	19	-	-	ADJ
aijbe-1121	178	20	normal	normal	ADJ
aijbe-1121	178	21	distribution	distribution	NOUN
aijbe-1121	178	22	characteristics	characteristic	NOUN
aijbe-1121	178	23	.	.	PUNCT
aijbe-1121	179	1	the	the	DET
aijbe-1121	179	2	minimum	minimum	ADJ
aijbe-1121	179	3	value	value	NOUN
aijbe-1121	179	4	of	of	ADP
aijbe-1121	179	5	92.60	92.60	NUM
aijbe-1121	179	6	and	and	CCONJ
aijbe-1121	179	7	the	the	DET
aijbe-1121	179	8	maximum	maximum	NOUN
aijbe-1121	179	9	of	of	ADP
aijbe-1121	179	10	28.02	28.02	NUM
aijbe-1121	179	11	indicate	indicate	VERB
aijbe-1121	179	12	a	a	DET
aijbe-1121	179	13	limited	limited	ADJ
aijbe-1121	179	14	range	range	NOUN
aijbe-1121	179	15	of	of	ADP
aijbe-1121	179	16	return	return	NOUN
aijbe-1121	179	17	on	on	ADP
aijbe-1121	179	18	assets	asset	NOUN
aijbe-1121	179	19	values	value	NOUN
aijbe-1121	179	20	,	,	PUNCT
aijbe-1121	179	21	suggesting	suggest	VERB
aijbe-1121	179	22	relatively	relatively	ADV
aijbe-1121	179	23	consistent	consistent	ADJ
aijbe-1121	179	24	profitability	profitability	NOUN
aijbe-1121	179	25	levels	level	NOUN
aijbe-1121	179	26	among	among	ADP
aijbe-1121	179	27	the	the	DET
aijbe-1121	179	28	banks	bank	NOUN
aijbe-1121	179	29	,	,	PUNCT
aijbe-1121	179	30	with	with	ADP
aijbe-1121	179	31	potential	potential	NOUN
aijbe-1121	179	32	for	for	ADP
aijbe-1121	179	33	outliers	outlier	NOUN
aijbe-1121	179	34	on	on	ADP
aijbe-1121	179	35	the	the	DET
aijbe-1121	179	36	lower	low	ADJ
aijbe-1121	179	37	end	end	NOUN
aijbe-1121	179	38	.	.	PUNCT
aijbe-1121	180	1	for	for	ADP
aijbe-1121	180	2	inflation	inflation	NOUN
aijbe-1121	180	3	rate	rate	NOUN
aijbe-1121	180	4	(	(	PUNCT
aijbe-1121	180	5	ifr	ifr	PROPN
aijbe-1121	180	6	)	)	PUNCT
aijbe-1121	180	7	,	,	PUNCT
aijbe-1121	180	8	the	the	DET
aijbe-1121	180	9	mean	mean	NOUN
aijbe-1121	180	10	is	be	AUX
aijbe-1121	180	11	15.57	15.57	NUM
aijbe-1121	180	12	with	with	ADP
aijbe-1121	180	13	a	a	DET
aijbe-1121	180	14	small	small	ADJ
aijbe-1121	180	15	standard	standard	ADJ
aijbe-1121	180	16	deviation	deviation	NOUN
aijbe-1121	180	17	of	of	ADP
aijbe-1121	180	18	8.11	8.11	NUM
aijbe-1121	180	19	,	,	PUNCT
aijbe-1121	180	20	showing	show	VERB
aijbe-1121	180	21	a	a	DET
aijbe-1121	180	22	relatively	relatively	ADV
aijbe-1121	180	23	narrow	narrow	ADJ
aijbe-1121	180	24	dispersion	dispersion	NOUN
aijbe-1121	180	25	of	of	ADP
aijbe-1121	180	26	data	datum	NOUN
aijbe-1121	180	27	around	around	ADP
aijbe-1121	180	28	the	the	DET
aijbe-1121	180	29	mean	mean	NOUN
aijbe-1121	180	30	.	.	PUNCT
aijbe-1121	181	1	the	the	DET
aijbe-1121	181	2	positive	positive	ADJ
aijbe-1121	181	3	skewness	skewness	NOUN
aijbe-1121	181	4	of	of	ADP
aijbe-1121	181	5	1.90	1.90	NUM
aijbe-1121	181	6	suggests	suggest	VERB
aijbe-1121	181	7	a	a	DET
aijbe-1121	181	8	longer	long	ADJ
aijbe-1121	181	9	tail	tail	NOUN
aijbe-1121	181	10	to	to	ADP
aijbe-1121	181	11	the	the	DET
aijbe-1121	181	12	right	right	NOUN
aijbe-1121	181	13	,	,	PUNCT
aijbe-1121	181	14	showing	show	VERB
aijbe-1121	181	15	potential	potential	ADJ
aijbe-1121	181	16	right	right	ADJ
aijbe-1121	181	17	values	value	NOUN
aijbe-1121	181	18	.	.	PUNCT
aijbe-1121	182	1	the	the	DET
aijbe-1121	182	2	kurtosis	kurtosis	NOUN
aijbe-1121	182	3	of	of	ADP
aijbe-1121	182	4	6.25	6.25	NUM
aijbe-1121	182	5	reflects	reflect	VERB
aijbe-1121	182	6	normal	normal	ADJ
aijbe-1121	182	7	-	-	PUNCT
aijbe-1121	182	8	tiredness	tiredness	NOUN
aijbe-1121	182	9	and	and	CCONJ
aijbe-1121	182	10	the	the	DET
aijbe-1121	182	11	potential	potential	NOUN
aijbe-1121	182	12	for	for	ADP
aijbe-1121	182	13	extreme	extreme	ADJ
aijbe-1121	182	14	values	value	NOUN
aijbe-1121	182	15	.	.	PUNCT
aijbe-1121	183	1	the	the	DET
aijbe-1121	183	2	jarque	jarque	NOUN
aijbe-1121	183	3	-	-	PUNCT
aijbe-1121	183	4	bera	bera	NOUN
aijbe-1121	183	5	test	test	NOUN
aijbe-1121	183	6	with	with	ADP
aijbe-1121	183	7	a	a	DET
aijbe-1121	183	8	probability	probability	NOUN
aijbe-1121	183	9	of	of	ADP
aijbe-1121	183	10	0.000	0.000	NUM
aijbe-1121	183	11	,	,	PUNCT
aijbe-1121	183	12	accepts	accept	VERB
aijbe-1121	183	13	the	the	DET
aijbe-1121	183	14	normality	normality	NOUN
aijbe-1121	183	15	assumption	assumption	NOUN
aijbe-1121	183	16	,	,	PUNCT
aijbe-1121	183	17	revealing	reveal	VERB
aijbe-1121	183	18	non	non	ADJ
aijbe-1121	183	19	-	-	ADJ
aijbe-1121	183	20	normal	normal	ADJ
aijbe-1121	183	21	atu	atu	PROPN
aijbe-1121	183	22	gina	gina	PROPN
aijbe-1121	183	23	,	,	PUNCT
aijbe-1121	183	24	reuben	reuben	PROPN
aijbe-1121	183	25	omozuafo	omozuafo	VERB
aijbe-1121	183	26	and	and	CCONJ
aijbe-1121	183	27	elijah	elijah	PROPN
aijbe-1121	183	28	omorowa	omorowa	PROPN
aijbe-1121	183	29	(	(	PUNCT
aijbe-1121	183	30	2025	2025	NUM
aijbe-1121	183	31	)	)	PUNCT
aijbe-1121	183	32	23	23	NUM
aijbe-1121	183	33	american	american	ADJ
aijbe-1121	183	34	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	183	35	journal	journal	NOUN
aijbe-1121	183	36	of	of	ADP
aijbe-1121	183	37	business	business	NOUN
aijbe-1121	183	38	and	and	CCONJ
aijbe-1121	183	39	economics	economic	NOUN
aijbe-1121	183	40	|	|	ADV
aijbe-1121	183	41	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	183	42	distribution	distribution	NOUN
aijbe-1121	183	43	characteristics	characteristic	NOUN
aijbe-1121	183	44	.	.	PUNCT
aijbe-1121	184	1	the	the	DET
aijbe-1121	184	2	minimum	minimum	ADJ
aijbe-1121	184	3	value	value	NOUN
aijbe-1121	184	4	of	of	ADP
aijbe-1121	184	5	39.93	39.93	NUM
aijbe-1121	184	6	and	and	CCONJ
aijbe-1121	184	7	the	the	DET
aijbe-1121	184	8	maximum	maximum	NOUN
aijbe-1121	184	9	of	of	ADP
aijbe-1121	184	10	8.05	8.05	NUM
aijbe-1121	184	11	indicate	indicate	VERB
aijbe-1121	184	12	a	a	DET
aijbe-1121	184	13	limited	limited	ADJ
aijbe-1121	184	14	range	range	NOUN
aijbe-1121	184	15	of	of	ADP
aijbe-1121	184	16	return	return	NOUN
aijbe-1121	184	17	on	on	ADP
aijbe-1121	184	18	assets	asset	NOUN
aijbe-1121	184	19	values	value	NOUN
aijbe-1121	184	20	,	,	PUNCT
aijbe-1121	184	21	suggesting	suggest	VERB
aijbe-1121	184	22	relatively	relatively	ADV
aijbe-1121	184	23	consistent	consistent	ADJ
aijbe-1121	184	24	profitability	profitability	NOUN
aijbe-1121	184	25	levels	level	NOUN
aijbe-1121	184	26	among	among	ADP
aijbe-1121	184	27	the	the	DET
aijbe-1121	184	28	banks	bank	NOUN
aijbe-1121	184	29	,	,	PUNCT
aijbe-1121	184	30	with	with	ADP
aijbe-1121	184	31	potential	potential	NOUN
aijbe-1121	184	32	for	for	ADP
aijbe-1121	184	33	outliers	outlier	NOUN
aijbe-1121	184	34	on	on	ADP
aijbe-1121	184	35	the	the	DET
aijbe-1121	184	36	lower	low	ADJ
aijbe-1121	184	37	end	end	NOUN
aijbe-1121	184	38	.	.	PUNCT
aijbe-1121	185	1	test	test	NOUN
aijbe-1121	185	2	of	of	ADP
aijbe-1121	185	3	hypothesis	hypothesis	NOUN
aijbe-1121	185	4	in	in	ADP
aijbe-1121	185	5	other	other	ADJ
aijbe-1121	185	6	to	to	PART
aijbe-1121	185	7	examine	examine	VERB
aijbe-1121	185	8	the	the	DET
aijbe-1121	185	9	effect	effect	NOUN
aijbe-1121	185	10	between	between	ADP
aijbe-1121	185	11	the	the	DET
aijbe-1121	185	12	dependent	dependent	ADJ
aijbe-1121	185	13	variable	variable	ADJ
aijbe-1121	185	14	gdp	gdp	NOUN
aijbe-1121	185	15	and	and	CCONJ
aijbe-1121	185	16	the	the	DET
aijbe-1121	185	17	independent	independent	ADJ
aijbe-1121	185	18	variable	variable	NOUN
aijbe-1121	185	19	,	,	PUNCT
aijbe-1121	185	20	and	and	CCONJ
aijbe-1121	185	21	control	control	VERB
aijbe-1121	185	22	variable	variable	ADJ
aijbe-1121	185	23	igr	igr	NOUN
aijbe-1121	185	24	and	and	CCONJ
aijbe-1121	185	25	ifr	ifr	PROPN
aijbe-1121	185	26	respectively	respectively	ADV
aijbe-1121	185	27	.	.	PUNCT
aijbe-1121	186	1	the	the	DET
aijbe-1121	186	2	study	study	NOUN
aijbe-1121	186	3	used	use	VERB
aijbe-1121	186	4	a	a	DET
aijbe-1121	186	5	pooled	pooled	ADJ
aijbe-1121	186	6	multiple	multiple	ADJ
aijbe-1121	186	7	regression	regression	NOUN
aijbe-1121	186	8	analysis	analysis	NOUN
aijbe-1121	186	9	since	since	SCONJ
aijbe-1121	186	10	the	the	DET
aijbe-1121	186	11	data	datum	NOUN
aijbe-1121	186	12	had	have	VERB
aijbe-1121	186	13	both	both	DET
aijbe-1121	186	14	time	time	NOUN
aijbe-1121	186	15	series	series	NOUN
aijbe-1121	186	16	(	(	PUNCT
aijbe-1121	186	17	2011	2011	NUM
aijbe-1121	186	18	-	-	SYM
aijbe-1121	186	19	2024	2024	NUM
aijbe-1121	186	20	)	)	PUNCT
aijbe-1121	186	21	and	and	CCONJ
aijbe-1121	186	22	cross	cross	VERB
aijbe-1121	186	23	sectional	sectional	ADJ
aijbe-1121	186	24	properties	property	NOUN
aijbe-1121	186	25	.	.	PUNCT
aijbe-1121	187	1	the	the	DET
aijbe-1121	187	2	pooled	pool	VERB
aijbe-1121	187	3	interaction	interaction	NOUN
aijbe-1121	187	4	based	base	VERB
aijbe-1121	187	5	multiple	multiple	ADJ
aijbe-1121	187	6	regression	regression	NOUN
aijbe-1121	187	7	results	result	NOUN
aijbe-1121	187	8	are	be	AUX
aijbe-1121	187	9	presented	present	VERB
aijbe-1121	187	10	and	and	CCONJ
aijbe-1121	187	11	discussed	discuss	VERB
aijbe-1121	187	12	in	in	ADP
aijbe-1121	187	13	table	table	NOUN
aijbe-1121	187	14	2	2	NUM
aijbe-1121	187	15	below	below	ADV
aijbe-1121	187	16	.	.	PUNCT
aijbe-1121	188	1	table	table	NOUN
aijbe-1121	188	2	2	2	NUM
aijbe-1121	188	3	panel	panel	NOUN
aijbe-1121	188	4	least	least	ADJ
aijbe-1121	188	5	square	square	ADJ
aijbe-1121	188	6	regression	regression	NOUN
aijbe-1121	188	7	analysis	analysis	NOUN
aijbe-1121	188	8	testing	test	VERB
aijbe-1121	188	9	the	the	DET
aijbe-1121	188	10	relationship	relationship	NOUN
aijbe-1121	188	11	between	between	ADP
aijbe-1121	188	12	gdp	gdp	PROPN
aijbe-1121	188	13	,	,	PUNCT
aijbe-1121	188	14	igr	igr	PROPN
aijbe-1121	188	15	and	and	CCONJ
aijbe-1121	188	16	ifr	ifr	PROPN
aijbe-1121	188	17	dependent	dependent	ADJ
aijbe-1121	188	18	variable	variable	NOUN
aijbe-1121	188	19	:	:	PUNCT
aijbe-1121	188	20	gdp	gdp	NOUN
aijbe-1121	188	21	method	method	NOUN
aijbe-1121	188	22	:	:	PUNCT
aijbe-1121	188	23	panel	panel	NOUN
aijbe-1121	188	24	least	least	ADJ
aijbe-1121	188	25	squares	square	NOUN
aijbe-1121	188	26	date	date	NOUN
aijbe-1121	188	27	:	:	PUNCT
aijbe-1121	188	28	08/18/25	08/18/25	NUM
aijbe-1121	188	29	time	time	NOUN
aijbe-1121	188	30	:	:	PUNCT
aijbe-1121	188	31	18:15	18:15	NUM
aijbe-1121	188	32	sample	sample	NOUN
aijbe-1121	188	33	:	:	PUNCT
aijbe-1121	188	34	2011	2011	NUM
aijbe-1121	188	35	2024	2024	NUM
aijbe-1121	188	36	periods	period	NOUN
aijbe-1121	188	37	included	include	VERB
aijbe-1121	188	38	:	:	PUNCT
aijbe-1121	188	39	14	14	NUM
aijbe-1121	188	40	cross	cros	NOUN
aijbe-1121	188	41	-	-	ADJ
aijbe-1121	188	42	sections	section	NOUN
aijbe-1121	188	43	included	include	VERB
aijbe-1121	188	44	:	:	PUNCT
aijbe-1121	188	45	5	5	NUM
aijbe-1121	188	46	total	total	ADJ
aijbe-1121	188	47	panel	panel	NOUN
aijbe-1121	188	48	(	(	PUNCT
aijbe-1121	188	49	balanced	balanced	ADJ
aijbe-1121	188	50	)	)	PUNCT
aijbe-1121	188	51	observations	observation	NOUN
aijbe-1121	188	52	:	:	PUNCT
aijbe-1121	188	53	70	70	NUM
aijbe-1121	188	54	variable	variable	ADJ
aijbe-1121	188	55	coefficient	coefficient	NOUN
aijbe-1121	188	56	std	std	NOUN
aijbe-1121	188	57	.	.	NOUN
aijbe-1121	188	58	error	error	NOUN
aijbe-1121	188	59	t	t	NOUN
aijbe-1121	188	60	-	-	PUNCT
aijbe-1121	188	61	statistic	statistic	NOUN
aijbe-1121	188	62	prob	prob	NOUN
aijbe-1121	188	63	.	.	PUNCT
aijbe-1121	189	1	c	c	PROPN
aijbe-1121	189	2	317.2112	317.2112	NUM
aijbe-1121	189	3	22.56702	22.56702	NUM
aijbe-1121	189	4	14.05641	14.05641	NUM
aijbe-1121	189	5	0.0000	0.0000	NUM
aijbe-1121	189	6	igr_b	igr_b	VERB
aijbe-1121	189	7	_	_	NOUN
aijbe-1121	190	1	1.116803	1.116803	NUM
aijbe-1121	190	2	0.289438	0.289438	NUM
aijbe-1121	190	3	3.858524	3.858524	NUM
aijbe-1121	190	4	0.0003	0.0003	NUM
aijbe-1121	190	5	ifr	ifr	PROPN
aijbe-1121	190	6	5.420260	5.420260	NUM
aijbe-1121	190	7	0.813604	0.813604	NUM
aijbe-1121	190	8	6.662037	6.662037	NUM
aijbe-1121	190	9	0.0000	0.0000	NUM
aijbe-1121	190	10	r	r	NOUN
aijbe-1121	190	11	-	-	PUNCT
aijbe-1121	190	12	squared	square	VERB
aijbe-1121	190	13	0.458872	0.458872	NUM
aijbe-1121	190	14	mean	mean	NOUN
aijbe-1121	190	15	dependent	dependent	ADJ
aijbe-1121	190	16	var	var	NOUN
aijbe-1121	190	17	466.6584	466.6584	NUM
aijbe-1121	190	18	adjusted	adjusted	ADJ
aijbe-1121	190	19	r	r	NOUN
aijbe-1121	190	20	-	-	PUNCT
aijbe-1121	190	21	squared	square	VERB
aijbe-1121	190	22	0.442719	0.442719	NUM
aijbe-1121	190	23	s.d	s.d	PROPN
aijbe-1121	190	24	.	.	PUNCT
aijbe-1121	190	25	dependent	dependent	ADJ
aijbe-1121	190	26	var	var	PROPN
aijbe-1121	190	27	73.33862	73.33862	NUM
aijbe-1121	190	28	s.e	s.e	PROPN
aijbe-1121	190	29	.	.	PROPN
aijbe-1121	190	30	of	of	ADP
aijbe-1121	190	31	regression	regression	NOUN
aijbe-1121	190	32	54.74820	54.74820	NUM
aijbe-1121	190	33	akaike	akaike	ADJ
aijbe-1121	190	34	info	info	NOUN
aijbe-1121	190	35	criterion	criterion	NOUN
aijbe-1121	190	36	10.88528	10.88528	NUM
aijbe-1121	190	37	sum	sum	NOUN
aijbe-1121	190	38	squared	square	VERB
aijbe-1121	190	39	resid	resid	NOUN
aijbe-1121	190	40	200823.5	200823.5	NUM
aijbe-1121	190	41	schwarz	schwarz	NOUN
aijbe-1121	190	42	criterion	criterion	NOUN
aijbe-1121	190	43	10.98164	10.98164	NUM
aijbe-1121	190	44	log	log	NOUN
aijbe-1121	190	45	likelihood	likelihood	NOUN
aijbe-1121	190	46	-377.9847	-377.9847	VERB
aijbe-1121	190	47	hannan	hannan	PROPN
aijbe-1121	190	48	-	-	PUNCT
aijbe-1121	190	49	quinn	quinn	PROPN
aijbe-1121	190	50	criter	criter	NOUN
aijbe-1121	190	51	.	.	PUNCT
aijbe-1121	191	1	10.92355	10.92355	NUM
aijbe-1121	192	1	f	f	X
aijbe-1121	192	2	-	-	PUNCT
aijbe-1121	192	3	statistic	statistic	ADJ
aijbe-1121	192	4	28.40771	28.40771	NUM
aijbe-1121	192	5	durbin	durbin	ADJ
aijbe-1121	192	6	-	-	PUNCT
aijbe-1121	192	7	watson	watson	NOUN
aijbe-1121	192	8	stat	stat	PROPN
aijbe-1121	192	9	1.303629	1.303629	NUM
aijbe-1121	192	10	prob(f	prob(f	NOUN
aijbe-1121	192	11	-	-	PUNCT
aijbe-1121	192	12	statistic	statistic	NOUN
aijbe-1121	192	13	)	)	PUNCT
aijbe-1121	192	14	0.000000	0.000000	NUM
aijbe-1121	192	15	source	source	NOUN
aijbe-1121	192	16	:	:	PUNCT
aijbe-1121	192	17	analysis	analysis	NOUN
aijbe-1121	192	18	output	output	NOUN
aijbe-1121	192	19	using	use	VERB
aijbe-1121	192	20	e	e	NOUN
aijbe-1121	192	21	-	-	NOUN
aijbe-1121	192	22	views	view	NOUN
aijbe-1121	192	23	9	9	NUM
aijbe-1121	192	24	(	(	PUNCT
aijbe-1121	192	25	2025	2025	NUM
aijbe-1121	192	26	)	)	PUNCT
aijbe-1121	192	27	the	the	DET
aijbe-1121	192	28	adjusted	adjust	VERB
aijbe-1121	192	29	r	r	NOUN
aijbe-1121	192	30	-	-	PUNCT
aijbe-1121	192	31	squared	square	VERB
aijbe-1121	192	32	,	,	PUNCT
aijbe-1121	192	33	at	at	ADP
aijbe-1121	192	34	0.44	0.44	NUM
aijbe-1121	192	35	,	,	PUNCT
aijbe-1121	192	36	takes	take	VERB
aijbe-1121	192	37	into	into	ADP
aijbe-1121	192	38	account	account	NOUN
aijbe-1121	192	39	the	the	DET
aijbe-1121	192	40	number	number	NOUN
aijbe-1121	192	41	of	of	ADP
aijbe-1121	192	42	predictors	predictor	NOUN
aijbe-1121	192	43	and	and	CCONJ
aijbe-1121	192	44	the	the	DET
aijbe-1121	192	45	sample	sample	NOUN
aijbe-1121	192	46	size	size	NOUN
aijbe-1121	192	47	,	,	PUNCT
aijbe-1121	192	48	providing	provide	VERB
aijbe-1121	192	49	a	a	DET
aijbe-1121	192	50	more	more	ADV
aijbe-1121	192	51	conservative	conservative	ADJ
aijbe-1121	192	52	estimate	estimate	NOUN
aijbe-1121	192	53	of	of	ADP
aijbe-1121	192	54	the	the	DET
aijbe-1121	192	55	model	model	NOUN
aijbe-1121	192	56	's	's	PART
aijbe-1121	192	57	explanatory	explanatory	ADJ
aijbe-1121	192	58	power	power	NOUN
aijbe-1121	192	59	.	.	PUNCT
aijbe-1121	193	1	the	the	DET
aijbe-1121	193	2	f	f	NOUN
aijbe-1121	193	3	-	-	PUNCT
aijbe-1121	193	4	statistic	statistic	NOUN
aijbe-1121	193	5	of	of	ADP
aijbe-1121	193	6	28.408	28.408	NUM
aijbe-1121	193	7	is	be	AUX
aijbe-1121	193	8	statistically	statistically	ADV
aijbe-1121	193	9	significant	significant	ADJ
aijbe-1121	193	10	with	with	ADP
aijbe-1121	193	11	a	a	DET
aijbe-1121	193	12	p	p	NOUN
aijbe-1121	193	13	-	-	PUNCT
aijbe-1121	193	14	value	value	NOUN
aijbe-1121	193	15	of	of	ADP
aijbe-1121	193	16	0.000000	0.000000	NUM
aijbe-1121	193	17	,	,	PUNCT
aijbe-1121	193	18	indicating	indicate	VERB
aijbe-1121	193	19	that	that	SCONJ
aijbe-1121	193	20	the	the	DET
aijbe-1121	193	21	joint	joint	ADJ
aijbe-1121	193	22	effect	effect	NOUN
aijbe-1121	193	23	of	of	ADP
aijbe-1121	193	24	the	the	DET
aijbe-1121	193	25	independent	independent	ADJ
aijbe-1121	193	26	variable	variable	NOUN
aijbe-1121	193	27	(	(	PUNCT
aijbe-1121	193	28	internal	internal	ADJ
aijbe-1121	193	29	generated	generate	VERB
aijbe-1121	193	30	revenue	revenue	NOUN
aijbe-1121	193	31	)	)	PUNCT
aijbe-1121	193	32	significantly	significantly	ADV
aijbe-1121	193	33	contributes	contribute	VERB
aijbe-1121	193	34	to	to	ADP
aijbe-1121	193	35	explaining	explain	VERB
aijbe-1121	193	36	the	the	DET
aijbe-1121	193	37	changes	change	NOUN
aijbe-1121	193	38	in	in	ADP
aijbe-1121	193	39	gross	gross	ADJ
aijbe-1121	193	40	domestic	domestic	ADJ
aijbe-1121	193	41	product	product	NOUN
aijbe-1121	193	42	.	.	PUNCT
aijbe-1121	194	1	therefore	therefore	ADV
aijbe-1121	194	2	,	,	PUNCT
aijbe-1121	194	3	the	the	DET
aijbe-1121	194	4	internal	internal	ADJ
aijbe-1121	194	5	generated	generate	VERB
aijbe-1121	194	6	revenue	revenue	NOUN
aijbe-1121	194	7	model	model	NOUN
aijbe-1121	194	8	has	have	VERB
aijbe-1121	194	9	a	a	DET
aijbe-1121	194	10	meaningful	meaningful	ADJ
aijbe-1121	194	11	effect	effect	NOUN
aijbe-1121	194	12	on	on	ADP
aijbe-1121	194	13	understanding	understanding	NOUN
aijbe-1121	194	14	and	and	CCONJ
aijbe-1121	194	15	predicting	predict	VERB
aijbe-1121	194	16	gross	gross	ADJ
aijbe-1121	194	17	domestic	domestic	ADJ
aijbe-1121	194	18	product	product	NOUN
aijbe-1121	194	19	among	among	ADP
aijbe-1121	194	20	the	the	DET
aijbe-1121	194	21	studied	study	VERB
aijbe-1121	194	22	.	.	PUNCT
aijbe-1121	195	1	the	the	DET
aijbe-1121	195	2	internal	internal	ADJ
aijbe-1121	195	3	generated	generate	VERB
aijbe-1121	195	4	revenue	revenue	NOUN
aijbe-1121	195	5	(	(	PUNCT
aijbe-1121	195	6	igr	igr	NOUN
aijbe-1121	195	7	)	)	PUNCT
aijbe-1121	195	8	shows	show	VERB
aijbe-1121	195	9	a	a	DET
aijbe-1121	195	10	substantial	substantial	ADJ
aijbe-1121	195	11	coefficient	coefficient	NOUN
aijbe-1121	195	12	of	of	ADP
aijbe-1121	195	13	1.116803	1.116803	NUM
aijbe-1121	195	14	,	,	PUNCT
aijbe-1121	195	15	indicating	indicate	VERB
aijbe-1121	195	16	that	that	SCONJ
aijbe-1121	195	17	a	a	DET
aijbe-1121	195	18	one	one	NUM
aijbe-1121	195	19	-	-	PUNCT
aijbe-1121	195	20	unit	unit	NOUN
aijbe-1121	195	21	increase	increase	NOUN
aijbe-1121	195	22	in	in	ADP
aijbe-1121	195	23	results	result	NOUN
aijbe-1121	195	24	in	in	ADP
aijbe-1121	195	25	a	a	DET
aijbe-1121	195	26	significant	significant	ADJ
aijbe-1121	195	27	112	112	NUM
aijbe-1121	195	28	increase	increase	NOUN
aijbe-1121	195	29	in	in	ADP
aijbe-1121	195	30	the	the	DET
aijbe-1121	195	31	natural	natural	ADJ
aijbe-1121	195	32	log	log	NOUN
aijbe-1121	195	33	of	of	ADP
aijbe-1121	195	34	total	total	ADJ
aijbe-1121	195	35	gdp	gdp	NOUN
aijbe-1121	195	36	.	.	PUNCT
aijbe-1121	196	1	this	this	DET
aijbe-1121	196	2	positive	positive	ADJ
aijbe-1121	196	3	and	and	CCONJ
aijbe-1121	196	4	highly	highly	ADV
aijbe-1121	196	5	significant	significant	ADJ
aijbe-1121	196	6	effect	effect	NOUN
aijbe-1121	196	7	,	,	PUNCT
aijbe-1121	196	8	with	with	ADP
aijbe-1121	196	9	a	a	DET
aijbe-1121	196	10	probability	probability	NOUN
aijbe-1121	196	11	of	of	ADP
aijbe-1121	196	12	0.000	0.000	NUM
aijbe-1121	196	13	that	that	PRON
aijbe-1121	196	14	is	be	AUX
aijbe-1121	196	15	less	less	ADJ
aijbe-1121	196	16	than	than	ADP
aijbe-1121	196	17	0.05	0.05	NUM
aijbe-1121	196	18	,	,	PUNCT
aijbe-1121	196	19	underscores	underscore	VERB
aijbe-1121	196	20	the	the	DET
aijbe-1121	196	21	pivotal	pivotal	ADJ
aijbe-1121	196	22	role	role	NOUN
aijbe-1121	196	23	of	of	ADP
aijbe-1121	196	24	igr	igr	NOUN
aijbe-1121	196	25	in	in	ADP
aijbe-1121	196	26	shaping	shape	VERB
aijbe-1121	196	27	gdp	gdp	NOUN
aijbe-1121	196	28	.	.	PUNCT
aijbe-1121	197	1	the	the	DET
aijbe-1121	197	2	alternate	alternate	ADJ
aijbe-1121	197	3	hypothesis	hypothesis	NOUN
aijbe-1121	197	4	was	be	AUX
aijbe-1121	197	5	accepted	accept	VERB
aijbe-1121	197	6	that	that	SCONJ
aijbe-1121	197	7	internal	internal	ADJ
aijbe-1121	197	8	generated	generate	VERB
aijbe-1121	197	9	revenue	revenue	NOUN
aijbe-1121	197	10	has	have	VERB
aijbe-1121	197	11	a	a	DET
aijbe-1121	197	12	significant	significant	ADJ
aijbe-1121	197	13	positive	positive	ADJ
aijbe-1121	197	14	atu	atu	PROPN
aijbe-1121	197	15	gina	gina	PROPN
aijbe-1121	197	16	,	,	PUNCT
aijbe-1121	197	17	reuben	reuben	PROPN
aijbe-1121	197	18	omozuafo	omozuafo	VERB
aijbe-1121	197	19	and	and	CCONJ
aijbe-1121	197	20	elijah	elijah	PROPN
aijbe-1121	197	21	omorowa	omorowa	PROPN
aijbe-1121	197	22	(	(	PUNCT
aijbe-1121	197	23	2025	2025	NUM
aijbe-1121	197	24	)	)	PUNCT
aijbe-1121	197	25	24	24	NUM
aijbe-1121	197	26	american	american	ADJ
aijbe-1121	197	27	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	197	28	journal	journal	NOUN
aijbe-1121	197	29	of	of	ADP
aijbe-1121	197	30	business	business	NOUN
aijbe-1121	197	31	and	and	CCONJ
aijbe-1121	197	32	economics	economic	NOUN
aijbe-1121	197	33	|	|	ADV
aijbe-1121	197	34	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	197	35	effect	effect	NOUN
aijbe-1121	197	36	on	on	ADP
aijbe-1121	197	37	gross	gross	ADJ
aijbe-1121	197	38	domestic	domestic	ADJ
aijbe-1121	197	39	product	product	NOUN
aijbe-1121	197	40	among	among	ADP
aijbe-1121	197	41	in	in	ADP
aijbe-1121	197	42	nigeria	nigeria	PROPN
aijbe-1121	197	43	(	(	PUNCT
aijbe-1121	197	44	p	p	NOUN
aijbe-1121	197	45	-	-	PUNCT
aijbe-1121	197	46	value	value	NOUN
aijbe-1121	197	47	=	=	NOUN
aijbe-1121	197	48	0.000	0.000	NUM
aijbe-1121	197	49	)	)	PUNCT
aijbe-1121	197	50	.	.	PUNCT
aijbe-1121	198	1	conclusion	conclusion	NOUN
aijbe-1121	198	2	this	this	DET
aijbe-1121	198	3	study	study	NOUN
aijbe-1121	198	4	ascertained	ascertain	VERB
aijbe-1121	198	5	the	the	DET
aijbe-1121	198	6	effect	effect	NOUN
aijbe-1121	198	7	of	of	ADP
aijbe-1121	198	8	internal	internal	ADJ
aijbe-1121	198	9	generated	generate	VERB
aijbe-1121	198	10	revenue	revenue	NOUN
aijbe-1121	198	11	on	on	ADP
aijbe-1121	198	12	gross	gross	ADJ
aijbe-1121	198	13	domestic	domestic	ADJ
aijbe-1121	198	14	product	product	NOUN
aijbe-1121	198	15	in	in	ADP
aijbe-1121	198	16	south	south	ADJ
aijbe-1121	198	17	-	-	PUNCT
aijbe-1121	198	18	south	south	NOUN
aijbe-1121	198	19	states	state	NOUN
aijbe-1121	198	20	in	in	ADP
aijbe-1121	198	21	nigeria	nigeria	PROPN
aijbe-1121	198	22	.	.	PUNCT
aijbe-1121	199	1	data	datum	NOUN
aijbe-1121	199	2	were	be	AUX
aijbe-1121	199	3	generated	generate	VERB
aijbe-1121	199	4	from	from	ADP
aijbe-1121	199	5	the	the	DET
aijbe-1121	199	6	publications	publication	NOUN
aijbe-1121	199	7	of	of	ADP
aijbe-1121	199	8	state	state	NOUN
aijbe-1121	199	9	internal	internal	ADJ
aijbe-1121	199	10	generated	generate	VERB
aijbe-1121	199	11	revenue	revenue	NOUN
aijbe-1121	199	12	(	(	PUNCT
aijbe-1121	199	13	sigr	sigr	NOUN
aijbe-1121	199	14	)	)	PUNCT
aijbe-1121	199	15	of	of	ADP
aijbe-1121	199	16	the	the	DET
aijbe-1121	199	17	five	five	NUM
aijbe-1121	199	18	south	south	ADJ
aijbe-1121	199	19	-	-	PUNCT
aijbe-1121	199	20	south	south	NOUN
aijbe-1121	199	21	states	state	NOUN
aijbe-1121	199	22	and	and	CCONJ
aijbe-1121	199	23	central	central	ADJ
aijbe-1121	199	24	bank	bank	PROPN
aijbe-1121	199	25	of	of	ADP
aijbe-1121	199	26	nigeria	nigeria	PROPN
aijbe-1121	199	27	(	(	PUNCT
aijbe-1121	199	28	cbn	cbn	PROPN
aijbe-1121	199	29	)	)	PUNCT
aijbe-1121	199	30	,	,	PUNCT
aijbe-1121	199	31	for	for	ADP
aijbe-1121	199	32	fourteen	fourteen	NUM
aijbe-1121	199	33	(	(	PUNCT
aijbe-1121	199	34	14	14	NUM
aijbe-1121	199	35	)	)	PUNCT
aijbe-1121	199	36	years	year	NOUN
aijbe-1121	199	37	spanning	span	VERB
aijbe-1121	199	38	from	from	ADP
aijbe-1121	199	39	2011	2011	NUM
aijbe-1121	199	40	to	to	ADP
aijbe-1121	199	41	2024	2024	NUM
aijbe-1121	199	42	.	.	PUNCT
aijbe-1121	200	1	regression	regression	NOUN
aijbe-1121	200	2	analysis	analysis	NOUN
aijbe-1121	200	3	was	be	AUX
aijbe-1121	200	4	employed	employ	VERB
aijbe-1121	200	5	to	to	PART
aijbe-1121	200	6	test	test	VERB
aijbe-1121	200	7	the	the	DET
aijbe-1121	200	8	hypothesis	hypothesis	NOUN
aijbe-1121	200	9	.	.	PUNCT
aijbe-1121	201	1	the	the	DET
aijbe-1121	201	2	study	study	NOUN
aijbe-1121	201	3	found	find	VERB
aijbe-1121	201	4	that	that	SCONJ
aijbe-1121	201	5	internal	internal	ADJ
aijbe-1121	201	6	generated	generate	VERB
aijbe-1121	201	7	revenue	revenue	NOUN
aijbe-1121	201	8	has	have	VERB
aijbe-1121	201	9	a	a	DET
aijbe-1121	201	10	significant	significant	ADJ
aijbe-1121	201	11	positive	positive	ADJ
aijbe-1121	201	12	effect	effect	NOUN
aijbe-1121	201	13	on	on	ADP
aijbe-1121	201	14	gross	gross	ADJ
aijbe-1121	201	15	domestic	domestic	ADJ
aijbe-1121	201	16	product	product	NOUN
aijbe-1121	201	17	among	among	ADP
aijbe-1121	201	18	in	in	ADP
aijbe-1121	201	19	nigeria	nigeria	PROPN
aijbe-1121	201	20	.	.	PUNCT
aijbe-1121	202	1	though	though	SCONJ
aijbe-1121	202	2	the	the	DET
aijbe-1121	202	3	igr	igr	NOUN
aijbe-1121	202	4	has	have	VERB
aijbe-1121	202	5	a	a	DET
aijbe-1121	202	6	positive	positive	ADJ
aijbe-1121	202	7	significant	significant	ADJ
aijbe-1121	202	8	effect	effect	NOUN
aijbe-1121	202	9	on	on	ADP
aijbe-1121	202	10	gross	gross	ADJ
aijbe-1121	202	11	domestic	domestic	ADJ
aijbe-1121	202	12	product	product	NOUN
aijbe-1121	202	13	,	,	PUNCT
aijbe-1121	202	14	and	and	CCONJ
aijbe-1121	202	15	it	it	PRON
aijbe-1121	202	16	can	can	AUX
aijbe-1121	202	17	be	be	AUX
aijbe-1121	202	18	used	use	VERB
aijbe-1121	202	19	for	for	ADP
aijbe-1121	202	20	policy	policy	NOUN
aijbe-1121	202	21	making	making	NOUN
aijbe-1121	202	22	.	.	PUNCT
aijbe-1121	203	1	deliberate	deliberate	ADJ
aijbe-1121	203	2	actions	action	NOUN
aijbe-1121	203	3	needed	need	VERB
aijbe-1121	203	4	by	by	ADP
aijbe-1121	203	5	south	south	ADJ
aijbe-1121	203	6	-	-	PUNCT
aijbe-1121	203	7	south	south	NOUN
aijbe-1121	203	8	states	states	PROPN
aijbe-1121	203	9	governments	government	NOUN
aijbe-1121	203	10	to	to	PART
aijbe-1121	203	11	improve	improve	VERB
aijbe-1121	203	12	internal	internal	ADJ
aijbe-1121	203	13	generated	generate	VERB
aijbe-1121	203	14	revenue	revenue	NOUN
aijbe-1121	203	15	of	of	ADP
aijbe-1121	203	16	their	their	PRON
aijbe-1121	203	17	states	state	NOUN
aijbe-1121	203	18	,	,	PUNCT
aijbe-1121	203	19	as	as	ADV
aijbe-1121	203	20	well	well	ADV
aijbe-1121	203	21	develop	develop	VERB
aijbe-1121	203	22	a	a	DET
aijbe-1121	203	23	proper	proper	ADJ
aijbe-1121	203	24	mechanism	mechanism	NOUN
aijbe-1121	203	25	for	for	ADP
aijbe-1121	203	26	the	the	DET
aijbe-1121	203	27	appropriate	appropriate	ADJ
aijbe-1121	203	28	application	application	NOUN
aijbe-1121	203	29	of	of	ADP
aijbe-1121	203	30	their	their	PRON
aijbe-1121	203	31	resources	resource	NOUN
aijbe-1121	203	32	.	.	PUNCT
aijbe-1121	204	1	references	reference	NOUN
aijbe-1121	204	2	adesoji	adesoji	PROPN
aijbe-1121	204	3	,	,	PUNCT
aijbe-1121	204	4	a.	a.	NOUN
aijbe-1121	204	5	a.	a.	PROPN
aijbe-1121	204	6	,	,	PUNCT
aijbe-1121	204	7	&	&	CCONJ
aijbe-1121	204	8	chike	chike	PROPN
aijbe-1121	204	9	,	,	PUNCT
aijbe-1121	204	10	f.	f.	PROPN
aijbe-1121	204	11	o.	o.	PROPN
aijbe-1121	205	1	(	(	PUNCT
aijbe-1121	205	2	2013	2013	NUM
aijbe-1121	205	3	)	)	PUNCT
aijbe-1121	205	4	.	.	PUNCT
aijbe-1121	206	1	the	the	DET
aijbe-1121	206	2	effect	effect	NOUN
aijbe-1121	206	3	of	of	ADP
aijbe-1121	206	4	internal	internal	ADJ
aijbe-1121	206	5	revenue	revenue	NOUN
aijbe-1121	206	6	generation	generation	NOUN
aijbe-1121	206	7	on	on	ADP
aijbe-1121	206	8	infrastructural	infrastructural	ADJ
aijbe-1121	206	9	development	development	NOUN
aijbe-1121	206	10	.	.	PUNCT
aijbe-1121	207	1	a	a	DET
aijbe-1121	207	2	study	study	NOUN
aijbe-1121	207	3	of	of	ADP
aijbe-1121	207	4	lagos	lago	NOUN
aijbe-1121	207	5	state	state	NOUN
aijbe-1121	207	6	internal	internal	ADJ
aijbe-1121	207	7	revenue	revenue	NOUN
aijbe-1121	207	8	service	service	NOUN
aijbe-1121	207	9	,	,	PUNCT
aijbe-1121	207	10	journal	journal	NOUN
aijbe-1121	207	11	of	of	ADP
aijbe-1121	207	12	educational	educational	ADJ
aijbe-1121	207	13	and	and	CCONJ
aijbe-1121	207	14	social	social	ADJ
aijbe-1121	207	15	research,3	research,3	NOUN
aijbe-1121	207	16	(	(	PUNCT
aijbe-1121	207	17	2	2	NUM
aijbe-1121	207	18	)	)	PUNCT
aijbe-1121	207	19	,	,	PUNCT
aijbe-1121	207	20	419	419	NUM
aijbe-1121	207	21	-	-	SYM
aijbe-1121	207	22	436	436	NUM
aijbe-1121	207	23	.	.	PUNCT
aijbe-1121	208	1	iafeez	iafeez	PROPN
aijbe-1121	208	2	,	,	PUNCT
aijbe-1121	208	3	o.	o.	PROPN
aijbe-1121	208	4	o.	o.	PROPN
aijbe-1121	208	5	,	,	PUNCT
aijbe-1121	208	6	ndalu	ndalu	NOUN
aijbe-1121	208	7	t.	t.	PROPN
aijbe-1121	208	8	c.	c.	PROPN
aijbe-1121	208	9	&	&	CCONJ
aijbe-1121	208	10	micah	micah	PROPN
aijbe-1121	208	11	,	,	PUNCT
aijbe-1121	208	12	l.	l.	PROPN
aijbe-1121	208	13	c.	c.	PROPN
aijbe-1121	208	14	(	(	PUNCT
aijbe-1121	208	15	2022	2022	NUM
aijbe-1121	208	16	)	)	PUNCT
aijbe-1121	208	17	.	.	PUNCT
aijbe-1121	209	1	tax	tax	NOUN
aijbe-1121	209	2	enforcement	enforcement	NOUN
aijbe-1121	209	3	measures	measure	NOUN
aijbe-1121	209	4	and	and	CCONJ
aijbe-1121	209	5	revenue	revenue	NOUN
aijbe-1121	209	6	generation	generation	NOUN
aijbe-1121	209	7	in	in	ADP
aijbe-1121	209	8	nigeria	nigeria	PROPN
aijbe-1121	209	9	.	.	PUNCT
aijbe-1121	210	1	international	international	ADJ
aijbe-1121	210	2	journal	journal	PROPN
aijbe-1121	210	3	of	of	ADP
aijbe-1121	210	4	business	business	NOUN
aijbe-1121	210	5	research9	research9	NOUN
aijbe-1121	210	6	.	.	PUNCT
aijbe-1121	211	1	(	(	PUNCT
aijbe-1121	211	2	4	4	X
aijbe-1121	211	3	)	)	PUNCT
aijbe-1121	211	4	58	58	NUM
aijbe-1121	211	5	-	-	SYM
aijbe-1121	211	6	66	66	NUM
aijbe-1121	211	7	,	,	PUNCT
aijbe-1121	211	8	obtained	obtain	VERB
aijbe-1121	211	9	via	via	ADP
aijbe-1121	211	10	www.researchate.net.ard	www.researchate.net.ard	ADJ
aijbe-1121	211	11	–	–	PUNCT
aijbe-1121	211	12	international	international	PROPN
aijbe-1121	211	13	institute	institute	NOUN
aijbe-1121	211	14	agnes	agnes	PROPN
aijbe-1121	211	15	j.	j.	PROPN
aijbe-1121	211	16	j.	j.	PROPN
aijbe-1121	211	17	,	,	PUNCT
aijbe-1121	211	18	samuel	samuel	PROPN
aijbe-1121	211	19	e.	e.	PROPN
aijbe-1121	211	20	a.	a.	PROPN
aijbe-1121	211	21	&	&	CCONJ
aijbe-1121	211	22	okpanachi	okpanachi	PROPN
aijbe-1121	211	23	j.	j.	PROPN
aijbe-1121	211	24	(	(	PUNCT
aijbe-1121	211	25	2023	2023	NUM
aijbe-1121	211	26	)	)	PUNCT
aijbe-1121	211	27	.	.	PUNCT
aijbe-1121	212	1	internally	internally	ADV
aijbe-1121	212	2	generated	generate	VERB
aijbe-1121	212	3	revenue	revenue	NOUN
aijbe-1121	212	4	revolution	revolution	NOUN
aijbe-1121	212	5	in	in	ADP
aijbe-1121	212	6	kaduna	kaduna	PROPN
aijbe-1121	212	7	state	state	PROPN
aijbe-1121	212	8	nigeria	nigeria	PROPN
aijbe-1121	212	9	:	:	PUNCT
aijbe-1121	212	10	emerging	emerge	VERB
aijbe-1121	212	11	revenue	revenue	NOUN
aijbe-1121	212	12	sources	source	NOUN
aijbe-1121	212	13	and	and	CCONJ
aijbe-1121	212	14	strategies	strategy	NOUN
aijbe-1121	212	15	international	international	ADJ
aijbe-1121	212	16	journal	journal	NOUN
aijbe-1121	212	17	of	of	ADP
aijbe-1121	212	18	innovative	innovative	ADJ
aijbe-1121	212	19	science	science	NOUN
aijbe-1121	212	20	and	and	CCONJ
aijbe-1121	212	21	research	research	NOUN
aijbe-1121	212	22	technology	technology	NOUN
aijbe-1121	212	23	issn	issn	PROPN
aijbe-1121	212	24	no:-2456	no:-2456	PROPN
aijbe-1121	212	25	-	-	PUNCT
aijbe-1121	212	26	2165	2165	NUM
aijbe-1121	212	27	.	.	PUNCT
aijbe-1121	213	1	ajiteru	ajiteru	PROPN
aijbe-1121	213	2	,	,	PUNCT
aijbe-1121	213	3	w.	w.	PROPN
aijbe-1121	213	4	o.	o.	PROPN
aijbe-1121	213	5	,	,	PUNCT
aijbe-1121	213	6	adaranijo	adaranijo	NOUN
aijbe-1121	213	7	,	,	PUNCT
aijbe-1121	213	8	l.	l.	PROPN
aijbe-1121	213	9	o.	o.	PROPN
aijbe-1121	213	10	&	&	CCONJ
aijbe-1121	213	11	bakare	bakare	PROPN
aijbe-1121	213	12	,	,	PUNCT
aijbe-1121	213	13	l.	l.	PROPN
aijbe-1121	213	14	a.	a.	PROPN
aijbe-1121	213	15	(	(	PUNCT
aijbe-1121	213	16	2018	2018	NUM
aijbe-1121	213	17	)	)	PUNCT
aijbe-1121	213	18	.	.	PUNCT
aijbe-1121	214	1	tax	tax	NOUN
aijbe-1121	214	2	revenue	revenue	NOUN
aijbe-1121	214	3	and	and	CCONJ
aijbe-1121	214	4	infrastructural	infrastructural	ADJ
aijbe-1121	214	5	development	development	NOUN
aijbe-1121	214	6	in	in	ADP
aijbe-1121	214	7	osun	osun	PROPN
aijbe-1121	214	8	state	state	PROPN
aijbe-1121	214	9	.	.	PUNCT
aijbe-1121	215	1	international	international	ADJ
aijbe-1121	215	2	journal	journal	NOUN
aijbe-1121	215	3	of	of	ADP
aijbe-1121	215	4	innovative	innovative	ADJ
aijbe-1121	215	5	finance	finance	NOUN
aijbe-1121	215	6	and	and	CCONJ
aijbe-1121	215	7	economic	economic	ADJ
aijbe-1121	215	8	research	research	NOUN
aijbe-1121	215	9	6	6	NUM
aijbe-1121	215	10	(	(	PUNCT
aijbe-1121	215	11	2	2	NUM
aijbe-1121	215	12	)	)	PUNCT
aijbe-1121	215	13	,	,	PUNCT
aijbe-1121	215	14	5061	5061	NUM
aijbe-1121	215	15	.	.	PUNCT
aijbe-1121	216	1	almustapha	almustapha	PROPN
aijbe-1121	216	2	aa	aa	PROPN
aijbe-1121	216	3	,	,	PUNCT
aijbe-1121	216	4	hamza	hamza	PROPN
aijbe-1121	216	5	ms	ms	PROPN
aijbe-1121	216	6	(	(	PUNCT
aijbe-1121	216	7	2018	2018	NUM
aijbe-1121	216	8	)	)	PUNCT
aijbe-1121	216	9	.	.	PUNCT
aijbe-1121	217	1	determinants	determinant	NOUN
aijbe-1121	217	2	of	of	ADP
aijbe-1121	217	3	informal	informal	ADJ
aijbe-1121	217	4	sector	sector	NOUN
aijbe-1121	217	5	tax	tax	NOUN
aijbe-1121	217	6	evasion	evasion	NOUN
aijbe-1121	217	7	in	in	ADP
aijbe-1121	217	8	sokoto	sokoto	PROPN
aijbe-1121	217	9	metropolis	metropolis	PROPN
aijbe-1121	217	10	.	.	PUNCT
aijbe-1121	218	1	igbinedion	igbinedion	PROPN
aijbe-1121	218	2	university	university	PROPN
aijbe-1121	218	3	journal	journal	NOUN
aijbe-1121	218	4	of	of	ADP
aijbe-1121	218	5	accounting	accounting	NOUN
aijbe-1121	218	6	.	.	PUNCT
aijbe-1121	219	1	2018	2018	NUM
aijbe-1121	219	2	;	;	PUNCT
aijbe-1121	219	3	2(1):127	2(1):127	NUM
aijbe-1121	219	4	-	-	SYM
aijbe-1121	219	5	147	147	NUM
aijbe-1121	219	6	fasoye	fasoye	NOUN
aijbe-1121	219	7	,	,	PUNCT
aijbe-1121	219	8	k.	k.	PROPN
aijbe-1121	219	9	(	(	PUNCT
aijbe-1121	219	10	2020	2020	NUM
aijbe-1121	219	11	)	)	PUNCT
aijbe-1121	219	12	.	.	PUNCT
aijbe-1121	220	1	does	do	AUX
aijbe-1121	220	2	internally	internally	ADV
aijbe-1121	220	3	generated	generate	VERB
aijbe-1121	220	4	revenue	revenue	NOUN
aijbe-1121	220	5	(	(	PUNCT
aijbe-1121	220	6	igr	igr	NOUN
aijbe-1121	220	7	)	)	PUNCT
aijbe-1121	220	8	have	have	VERB
aijbe-1121	220	9	the	the	DET
aijbe-1121	220	10	potential	potential	NOUN
aijbe-1121	220	11	to	to	PART
aijbe-1121	220	12	enhance	enhance	VERB
aijbe-1121	220	13	fiscal	fiscal	ADJ
aijbe-1121	220	14	viability	viability	NOUN
aijbe-1121	220	15	of	of	ADP
aijbe-1121	220	16	state	state	NOUN
aijbe-1121	220	17	governments	government	NOUN
aijbe-1121	220	18	in	in	ADP
aijbe-1121	220	19	nigeria	nigeria	PROPN
aijbe-1121	220	20	?	?	PUNCT
aijbe-1121	221	1	noble	noble	ADJ
aijbe-1121	221	2	international	international	ADJ
aijbe-1121	221	3	journal	journal	NOUN
aijbe-1121	221	4	of	of	ADP
aijbe-1121	221	5	economics	economic	NOUN
aijbe-1121	221	6	and	and	CCONJ
aijbe-1121	221	7	financial	financial	ADJ
aijbe-1121	221	8	research	research	NOUN
aijbe-1121	221	9	,	,	PUNCT
aijbe-1121	221	10	05(03	05(03	PROPN
aijbe-1121	221	11	)	)	PUNCT
aijbe-1121	221	12	,	,	PUNCT
aijbe-1121	221	13	40	40	NUM
aijbe-1121	221	14	-	-	SYM
aijbe-1121	221	15	49	49	NUM
aijbe-1121	221	16	.	.	PUNCT
aijbe-1121	222	1	ibukun	ibukun	PROPN
aijbe-1121	222	2	m.	m.	PROPN
aijbe-1121	222	3	f.	f.	PROPN
aijbe-1121	222	4	(	(	PUNCT
aijbe-1121	222	5	2023	2023	NUM
aijbe-1121	222	6	)	)	PUNCT
aijbe-1121	222	7	.	.	PUNCT
aijbe-1121	223	1	elements	element	NOUN
aijbe-1121	223	2	of	of	ADP
aijbe-1121	223	3	internally	internally	ADV
aijbe-1121	223	4	generated	generate	VERB
aijbe-1121	223	5	revenue	revenue	NOUN
aijbe-1121	223	6	and	and	CCONJ
aijbe-1121	223	7	economic	economic	ADJ
aijbe-1121	223	8	growth	growth	NOUN
aijbe-1121	223	9	in	in	ADP
aijbe-1121	223	10	lagos	lagos	PROPN
aijbe-1121	223	11	state	state	NOUN
aijbe-1121	223	12	.	.	PUNCT
aijbe-1121	224	1	journal	journal	PROPN
aijbe-1121	224	2	of	of	ADP
aijbe-1121	224	3	accounting	accounting	NOUN
aijbe-1121	224	4	and	and	CCONJ
aijbe-1121	224	5	financial	financial	ADJ
aijbe-1121	224	6	management	management	NOUN
aijbe-1121	224	7	.	.	PUNCT
aijbe-1121	225	1	9(2	9(2	NUM
aijbe-1121	225	2	)	)	PUNCT
aijbe-1121	225	3	,	,	PUNCT
aijbe-1121	226	1	e	e	X
aijbe-1121	226	2	-	-	PUNCT
aijbe-1121	226	3	issn	issn	PROPN
aijbe-1121	226	4	2504	2504	NUM
aijbe-1121	226	5	-	-	SYM
aijbe-1121	226	6	8856	8856	NUM
aijbe-1121	226	7	p	p	PROPN
aijbe-1121	226	8	-	-	PUNCT
aijbe-1121	226	9	issn	issn	PROPN
aijbe-1121	226	10	2695	2695	NUM
aijbe-1121	226	11	-	-	SYM
aijbe-1121	226	12	2211	2211	NUM
aijbe-1121	226	13	.	.	PUNCT
aijbe-1121	227	1	www.iiardjournals.org	www.iiardjournals.org	PROPN
aijbe-1121	227	2	imf	imf	PROPN
aijbe-1121	227	3	,	,	PUNCT
aijbe-1121	227	4	(	(	PUNCT
aijbe-1121	227	5	2013	2013	NUM
aijbe-1121	227	6	)	)	PUNCT
aijbe-1121	227	7	.	.	PUNCT
aijbe-1121	228	1	does	do	AUX
aijbe-1121	228	2	conditionality	conditionality	NOUN
aijbe-1121	228	3	in	in	ADP
aijbe-1121	228	4	imf	imf	PROPN
aijbe-1121	228	5	supported	support	VERB
aijbe-1121	228	6	programs	program	NOUN
aijbe-1121	228	7	promote	promote	VERB
aijbe-1121	228	8	revenue	revenue	NOUN
aijbe-1121	228	9	reforms	reform	NOUN
aijbe-1121	228	10	?	?	PUNCT
aijbe-1121	229	1	imf	imf	PROPN
aijbe-1121	229	2	working	working	PROPN
aijbe-1121	229	3	papers	paper	NOUN
aijbe-1121	229	4	2014/206	2014/206	NUM
aijbe-1121	229	5	.	.	PUNCT
aijbe-1121	230	1	international	international	ADJ
aijbe-1121	230	2	monetary	monetary	ADJ
aijbe-1121	230	3	fund	fund	PROPN
aijbe-1121	230	4	.	.	PUNCT
aijbe-1121	231	1	atu	atu	PROPN
aijbe-1121	231	2	gina	gina	PROPN
aijbe-1121	231	3	,	,	PUNCT
aijbe-1121	231	4	reuben	reuben	PROPN
aijbe-1121	231	5	omozuafo	omozuafo	VERB
aijbe-1121	231	6	and	and	CCONJ
aijbe-1121	231	7	elijah	elijah	PROPN
aijbe-1121	231	8	omorowa	omorowa	PROPN
aijbe-1121	231	9	(	(	PUNCT
aijbe-1121	231	10	2025	2025	NUM
aijbe-1121	231	11	)	)	PUNCT
aijbe-1121	231	12	25	25	NUM
aijbe-1121	231	13	american	american	ADJ
aijbe-1121	231	14	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	231	15	journal	journal	NOUN
aijbe-1121	231	16	of	of	ADP
aijbe-1121	231	17	business	business	NOUN
aijbe-1121	231	18	and	and	CCONJ
aijbe-1121	231	19	economics	economic	NOUN
aijbe-1121	231	20	|	|	ADV
aijbe-1121	231	21	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	231	22	johnny	johnny	NOUN
aijbe-1121	231	23	,	,	PUNCT
aijbe-1121	231	24	n.	n.	PROPN
aijbe-1121	231	25	,	,	PUNCT
aijbe-1121	231	26	&	&	CCONJ
aijbe-1121	231	27	johnnywalker	johnnywalker	PROPN
aijbe-1121	231	28	,	,	PUNCT
aijbe-1121	231	29	w.	w.	PROPN
aijbe-1121	231	30	(	(	PUNCT
aijbe-1121	231	31	2018	2018	NUM
aijbe-1121	231	32	)	)	PUNCT
aijbe-1121	231	33	.	.	PUNCT
aijbe-1121	232	1	the	the	DET
aijbe-1121	232	2	relationship	relationship	NOUN
aijbe-1121	232	3	between	between	ADP
aijbe-1121	232	4	external	external	ADJ
aijbe-1121	232	5	reserves	reserve	NOUN
aijbe-1121	232	6	and	and	CCONJ
aijbe-1121	232	7	economic	economic	ADJ
aijbe-1121	232	8	growth	growth	NOUN
aijbe-1121	232	9	in	in	ADP
aijbe-1121	232	10	nigeria	nigeria	PROPN
aijbe-1121	232	11	(	(	PUNCT
aijbe-1121	232	12	1980	1980	NUM
aijbe-1121	232	13	-	-	SYM
aijbe-1121	232	14	2016).international	2016).international	NUM
aijbe-1121	232	15	journal	journal	NOUN
aijbe-1121	232	16	of	of	ADP
aijbe-1121	232	17	economics	economic	NOUN
aijbe-1121	232	18	,	,	PUNCT
aijbe-1121	232	19	commerce	commerce	NOUN
aijbe-1121	232	20	and	and	CCONJ
aijbe-1121	232	21	management	management	NOUN
aijbe-1121	232	22	,	,	PUNCT
aijbe-1121	232	23	6(50	6(50	NUM
aijbe-1121	232	24	)	)	PUNCT
aijbe-1121	232	25	,	,	PUNCT
aijbe-1121	232	26	213	213	NUM
aijbe-1121	232	27	–	–	PUNCT
aijbe-1121	232	28	241	241	NUM
aijbe-1121	232	29	.	.	PUNCT
aijbe-1121	232	30	joseph	joseph	PROPN
aijbe-1121	232	31	,	,	PUNCT
aijbe-1121	232	32	f.	f.	PROPN
aijbe-1121	232	33	i.	i.	PROPN
aijbe-1121	232	34	&	&	CCONJ
aijbe-1121	232	35	omodero	omodero	PROPN
aijbe-1121	232	36	,	,	PUNCT
aijbe-1121	232	37	c.	c.	PROPN
aijbe-1121	232	38	o.	o.	PROPN
aijbe-1121	232	39	(	(	PUNCT
aijbe-1121	232	40	2020	2020	NUM
aijbe-1121	232	41	)	)	PUNCT
aijbe-1121	232	42	.	.	PUNCT
aijbe-1121	233	1	the	the	DET
aijbe-1121	233	2	nexus	nexus	NOUN
aijbe-1121	233	3	between	between	ADP
aijbe-1121	233	4	government	government	NOUN
aijbe-1121	233	5	revenue	revenue	NOUN
aijbe-1121	233	6	and	and	CCONJ
aijbe-1121	233	7	economic	economic	ADJ
aijbe-1121	233	8	growth	growth	NOUN
aijbe-1121	233	9	in	in	ADP
aijbe-1121	233	10	nigeria	nigeria	PROPN
aijbe-1121	233	11	.	.	PUNCT
aijbe-1121	234	1	journal	journal	PROPN
aijbe-1121	234	2	of	of	ADP
aijbe-1121	234	3	economics	economic	NOUN
aijbe-1121	234	4	and	and	CCONJ
aijbe-1121	234	5	business	business	NOUN
aijbe-1121	234	6	34(1	34(1	NOUN
aijbe-1121	234	7	)	)	PUNCT
aijbe-1121	234	8	,	,	PUNCT
aijbe-1121	234	9	3545	3545	NUM
aijbe-1121	234	10	kabiru	kabiru	PROPN
aijbe-1121	234	11	ma	ma	PROPN
aijbe-1121	234	12	.	.	PROPN
aijbe-1121	235	1	da	da	PROPN
aijbe-1121	235	2	.	.	PROPN
aijbe-1121	235	3	,	,	PUNCT
aijbe-1121	235	4	abdulkadir	abdulkadir	PROPN
aijbe-1121	235	5	,	,	PUNCT
aijbe-1121	235	6	a.	a.	PROPN
aijbe-1121	235	7	l.	l.	PROPN
aijbe-1121	235	8	&	&	CCONJ
aijbe-1121	235	9	yahaya	yahaya	PROPN
aijbe-1121	235	10	,	,	PUNCT
aijbe-1121	235	11	y.	y.	PROPN
aijbe-1121	235	12	(	(	PUNCT
aijbe-1121	235	13	2024	2024	NUM
aijbe-1121	235	14	)	)	PUNCT
aijbe-1121	235	15	.	.	PUNCT
aijbe-1121	236	1	the	the	DET
aijbe-1121	236	2	impact	impact	NOUN
aijbe-1121	236	3	of	of	ADP
aijbe-1121	236	4	internally	internally	ADV
aijbe-1121	236	5	generated	generate	VERB
aijbe-1121	236	6	revenue	revenue	NOUN
aijbe-1121	236	7	on	on	ADP
aijbe-1121	236	8	service	service	NOUN
aijbe-1121	236	9	delivery	delivery	NOUN
aijbe-1121	236	10	in	in	ADP
aijbe-1121	236	11	sokoto	sokoto	PROPN
aijbe-1121	236	12	state	state	PROPN
aijbe-1121	236	13	.	.	PUNCT
aijbe-1121	237	1	umyu	umyu	PROPN
aijbe-1121	237	2	journal	journal	PROPN
aijbe-1121	237	3	of	of	ADP
aijbe-1121	237	4	accounting	accounting	NOUN
aijbe-1121	237	5	and	and	CCONJ
aijbe-1121	237	6	finance	finance	NOUN
aijbe-1121	237	7	research	research	NOUN
aijbe-1121	237	8	.	.	PUNCT
aijbe-1121	238	1	7(1	7(1	NUM
aijbe-1121	238	2	)	)	PUNCT
aijbe-1121	238	3	,	,	PUNCT
aijbe-1121	238	4	december	december	PROPN
aijbe-1121	238	5	2024	2024	NUM
aijbe-1121	238	6	,	,	PUNCT
aijbe-1121	238	7	030	030	NUM
aijbe-1121	238	8	-	-	PUNCT
aijbe-1121	238	9	044	044	NUM
aijbe-1121	238	10	.	.	PUNCT
aijbe-1121	238	11	https://doi.org/10.61143/umyu-jafr.7	https://doi.org/10.61143/umyu-jafr.7	PUNCT
aijbe-1121	239	1	(	(	PUNCT
aijbe-1121	239	2	1)2024.003	1)2024.003	NUM
aijbe-1121	239	3	issn	issn	NOUN
aijbe-1121	239	4	:	:	PUNCT
aijbe-1121	239	5	2795	2795	NUM
aijbe-1121	239	6	-	-	SYM
aijbe-1121	239	7	3831	3831	NUM
aijbe-1121	239	8	e	e	NOUN
aijbe-1121	239	9	-	-	NOUN
aijbe-1121	239	10	issn	issn	NOUN
aijbe-1121	239	11	:	:	PUNCT
aijbe-1121	239	12	2795	2795	NUM
aijbe-1121	239	13	-	-	SYM
aijbe-1121	239	14	3823	3823	NUM
aijbe-1121	239	15	kagan	kagan	NOUN
aijbe-1121	239	16	,	,	PUNCT
aijbe-1121	239	17	j.	j.	PROPN
aijbe-1121	239	18	(	(	PUNCT
aijbe-1121	239	19	2021	2021	NUM
aijbe-1121	239	20	)	)	PUNCT
aijbe-1121	239	21	.	.	PUNCT
aijbe-1121	240	1	income	income	NOUN
aijbe-1121	240	2	tax	tax	NOUN
aijbe-1121	240	3	.	.	PUNCT
aijbe-1121	241	1	https//wwwinvestopedia.com	https//wwwinvestopedia.com	X
aijbe-1121	241	2	income	income	NOUN
aijbe-1121	241	3	.	.	PUNCT
aijbe-1121	242	1	nightingale	nightingale	PROPN
aijbe-1121	242	2	,	,	PUNCT
aijbe-1121	242	3	k.	k.	PROPN
aijbe-1121	242	4	(	(	PUNCT
aijbe-1121	242	5	2002	2002	NUM
aijbe-1121	242	6	)	)	PUNCT
aijbe-1121	242	7	.	.	PUNCT
aijbe-1121	243	1	taxation	taxation	NOUN
aijbe-1121	243	2	theory	theory	NOUN
aijbe-1121	243	3	and	and	CCONJ
aijbe-1121	243	4	practice	practice	NOUN
aijbe-1121	243	5	of	of	ADP
aijbe-1121	243	6	4th	4th	ADJ
aijbe-1121	243	7	edition	edition	NOUN
aijbe-1121	243	8	.	.	PUNCT
aijbe-1121	244	1	in	in	ADP
aijbe-1121	244	2	:	:	PUNCT
aijbe-1121	244	3	s.	s.	PROPN
aijbe-1121	244	4	i.	i.	PROPN
aijbe-1121	244	5	england	england	PROPN
aijbe-1121	244	6	pearson	pearson	PROPN
aijbe-1121	244	7	education	education	PROPN
aijbe-1121	244	8	ltd	ltd	PROPN
aijbe-1121	244	9	.	.	PROPN
aijbe-1121	244	10	mbah	mbah	PROPN
aijbe-1121	244	11	,	,	PUNCT
aijbe-1121	244	12	a.	a.	PROPN
aijbe-1121	244	13	n.	n.	PROPN
aijbe-1121	244	14	&	&	CCONJ
aijbe-1121	244	15	onuora	onuora	PROPN
aijbe-1121	244	16	,	,	PUNCT
aijbe-1121	244	17	j.	j.	PROPN
aijbe-1121	244	18	k.	k.	PROPN
aijbe-1121	244	19	j.	j.	PROPN
aijbe-1121	244	20	(	(	PUNCT
aijbe-1121	244	21	2018	2018	NUM
aijbe-1121	244	22	)	)	PUNCT
aijbe-1121	244	23	.	.	PUNCT
aijbe-1121	245	1	effect	effect	NOUN
aijbe-1121	245	2	of	of	ADP
aijbe-1121	245	3	internally	internally	ADV
aijbe-1121	245	4	generated	generate	VERB
aijbe-1121	245	5	revenue	revenue	NOUN
aijbe-1121	245	6	on	on	ADP
aijbe-1121	245	7	infrastructural	infrastructural	ADJ
aijbe-1121	245	8	development	development	NOUN
aijbe-1121	245	9	of	of	ADP
aijbe-1121	245	10	southeast	southeast	ADJ
aijbe-1121	245	11	states	state	NOUN
aijbe-1121	245	12	of	of	ADP
aijbe-1121	245	13	nigeria	nigeria	PROPN
aijbe-1121	245	14	.	.	PUNCT
aijbe-1121	246	1	hard	hard	ADJ
aijbe-1121	246	2	international	international	ADJ
aijbe-1121	246	3	journal	journal	NOUN
aijbe-1121	246	4	of	of	ADP
aijbe-1121	246	5	economics	economic	NOUN
aijbe-1121	246	6	and	and	CCONJ
aijbe-1121	246	7	business	business	NOUN
aijbe-1121	246	8	management	management	NOUN
aijbe-1121	246	9	4	4	NUM
aijbe-1121	246	10	(	(	PUNCT
aijbe-1121	246	11	7	7	NUM
aijbe-1121	246	12	)	)	PUNCT
aijbe-1121	246	13	,	,	PUNCT
aijbe-1121	246	14	1	1	NUM
aijbe-1121	246	15	-	-	SYM
aijbe-1121	246	16	10	10	NUM
aijbe-1121	246	17	morufu	morufu	NOUN
aijbe-1121	246	18	,	,	PUNCT
aijbe-1121	246	19	o.o	o.o	PROPN
aijbe-1121	246	20	&	&	CCONJ
aijbe-1121	246	21	babatope	babatope	PROPN
aijbe-1121	246	22	,	,	PUNCT
aijbe-1121	246	23	a.j	a.j	PROPN
aijbe-1121	246	24	.	.	PROPN
aijbe-1121	246	25	(	(	PUNCT
aijbe-1121	246	26	2017	2017	NUM
aijbe-1121	246	27	)	)	PUNCT
aijbe-1121	246	28	.	.	PUNCT
aijbe-1121	247	1	internally	internally	ADV
aijbe-1121	247	2	generated	generate	VERB
aijbe-1121	247	3	revenue	revenue	NOUN
aijbe-1121	247	4	and	and	CCONJ
aijbe-1121	247	5	the	the	DET
aijbe-1121	247	6	revenue	revenue	NOUN
aijbe-1121	247	7	profile	profile	NOUN
aijbe-1121	247	8	of	of	ADP
aijbe-1121	247	9	selected	select	VERB
aijbe-1121	247	10	south	south	ADJ
aijbe-1121	247	11	western	western	ADJ
aijbe-1121	247	12	state	state	NOUN
aijbe-1121	247	13	governments	government	NOUN
aijbe-1121	247	14	in	in	ADP
aijbe-1121	247	15	nigeria	nigeria	PROPN
aijbe-1121	247	16	.	.	PUNCT
aijbe-1121	248	1	impact	impact	NOUN
aijbe-1121	248	2	:	:	PUNCT
aijbe-1121	248	3	international	international	PROPN
aijbe-1121	248	4	michael	michael	PROPN
aijbe-1121	248	5	,	,	PUNCT
aijbe-1121	248	6	o.	o.	PROPN
aijbe-1121	248	7	(	(	PUNCT
aijbe-1121	248	8	2018	2018	NUM
aijbe-1121	248	9	)	)	PUNCT
aijbe-1121	248	10	.	.	PUNCT
aijbe-1121	249	1	internal	internal	PROPN
aijbe-1121	249	2	generated	generate	VERB
aijbe-1121	249	3	revenue	revenue	NOUN
aijbe-1121	249	4	in	in	ADP
aijbe-1121	249	5	nigeria	nigeria	PROPN
aijbe-1121	249	6	.	.	PUNCT
aijbe-1121	250	1	a	a	DET
aijbe-1121	250	2	panacea	panacea	NOUN
aijbe-1121	250	3	for	for	ADP
aijbe-1121	250	4	state	state	NOUN
aijbe-1121	250	5	development	development	NOUN
aijbe-1121	250	6	.	.	PUNCT
aijbe-1121	251	1	european	european	PROPN
aijbe-1121	251	2	journal	journal	PROPN
aijbe-1121	251	3	of	of	ADP
aijbe-1121	251	4	humanities	humanity	NOUN
aijbe-1121	251	5	and	and	CCONJ
aijbe-1121	251	6	social	social	ADJ
aijbe-1121	251	7	science	science	NOUN
aijbe-1121	251	8	,	,	PUNCT
aijbe-1121	251	9	2(1	2(1	NUM
aijbe-1121	251	10	)	)	PUNCT
aijbe-1121	251	11	,	,	PUNCT
aijbe-1121	251	12	1056	1056	NUM
aijbe-1121	251	13	-	-	SYM
aijbe-1121	251	14	1066	1066	NUM
aijbe-1121	251	15	.	.	PUNCT
aijbe-1121	252	1	nwafor	nwafor	PROPN
aijbe-1121	252	2	,	,	PUNCT
aijbe-1121	252	3	i.	i.	PROPN
aijbe-1121	252	4	v.	v.	PROPN
aijbe-1121	252	5	,	,	PUNCT
aijbe-1121	252	6	&	&	CCONJ
aijbe-1121	252	7	egolum	egolum	PROPN
aijbe-1121	252	8	,	,	PUNCT
aijbe-1121	252	9	c.	c.	PROPN
aijbe-1121	252	10	c.	c.	PROPN
aijbe-1121	253	1	(	(	PUNCT
aijbe-1121	253	2	2021).evaluation	2021).evaluation	PROPN
aijbe-1121	253	3	of	of	ADP
aijbe-1121	253	4	land	land	NOUN
aijbe-1121	253	5	based	base	VERB
aijbe-1121	253	6	revenue	revenue	NOUN
aijbe-1121	253	7	and	and	CCONJ
aijbe-1121	253	8	internally	internally	ADV
aijbe-1121	253	9	generated	generate	VERB
aijbe-1121	253	10	revenue	revenue	NOUN
aijbe-1121	253	11	in	in	ADP
aijbe-1121	253	12	enugu	enugu	PROPN
aijbe-1121	253	13	state	state	PROPN
aijbe-1121	253	14	nigeria	nigeria	PROPN
aijbe-1121	253	15	.	.	PUNCT
aijbe-1121	254	1	international	international	ADJ
aijbe-1121	254	2	journal	journal	PROPN
aijbe-1121	254	3	of	of	ADP
aijbe-1121	254	4	research	research	NOUN
aijbe-1121	254	5	and	and	CCONJ
aijbe-1121	254	6	innovation	innovation	NOUN
aijbe-1121	254	7	in	in	ADP
aijbe-1121	254	8	social	social	ADJ
aijbe-1121	254	9	science	science	NOUN
aijbe-1121	254	10	(	(	PUNCT
aijbe-1121	254	11	ijriss	ijriss	NOUN
aijbe-1121	254	12	)	)	PUNCT
aijbe-1121	254	13	,	,	PUNCT
aijbe-1121	254	14	v	v	X
aijbe-1121	254	15	(	(	PUNCT
aijbe-1121	254	16	ix	ix	PROPN
aijbe-1121	254	17	)	)	PUNCT
aijbe-1121	254	18	,	,	PUNCT
aijbe-1121	254	19	452	452	NUM
aijbe-1121	254	20	–	–	SYM
aijbe-1121	254	21	459	459	NUM
aijbe-1121	254	22	.	.	PUNCT
aijbe-1121	255	1	okon	okon	PROPN
aijbe-1121	255	2	,	,	PUNCT
aijbe-1121	255	3	c.g	c.g	PROPN
aijbe-1121	255	4	.	.	PROPN
aijbe-1121	255	5	&	&	CCONJ
aijbe-1121	255	6	uwah	uwah	PROPN
aijbe-1121	255	7	,	,	PUNCT
aijbe-1121	255	8	u.e	u.e	PROPN
aijbe-1121	255	9	(	(	PUNCT
aijbe-1121	255	10	2023	2023	NUM
aijbe-1121	255	11	)	)	PUNCT
aijbe-1121	255	12	.	.	PUNCT
aijbe-1121	256	1	internally	internally	ADV
aijbe-1121	256	2	generated	generate	VERB
aijbe-1121	256	3	revenue	revenue	NOUN
aijbe-1121	256	4	and	and	CCONJ
aijbe-1121	256	5	infrastructural	infrastructural	ADJ
aijbe-1121	256	6	development	development	NOUN
aijbe-1121	256	7	in	in	ADP
aijbe-1121	256	8	akwa	akwa	ADJ
aijbe-1121	256	9	ibom	ibom	ADJ
aijbe-1121	256	10	state	state	NOUN
aijbe-1121	256	11	,	,	PUNCT
aijbe-1121	256	12	nigeria	nigeria	PROPN
aijbe-1121	256	13	.	.	PUNCT
aijbe-1121	257	1	aksu	aksu	PROPN
aijbe-1121	257	2	journal	journal	PROPN
aijbe-1121	257	3	of	of	ADP
aijbe-1121	257	4	administration	administration	NOUN
aijbe-1121	257	5	and	and	CCONJ
aijbe-1121	257	6	corporate	corporate	ADJ
aijbe-1121	257	7	governance	governance	NOUN
aijbe-1121	257	8	,	,	PUNCT
aijbe-1121	257	9	volume	volume	NOUN
aijbe-1121	257	10	3	3	NUM
aijbe-1121	257	11	number	number	NOUN
aijbe-1121	257	12	2	2	NUM
aijbe-1121	257	13	,	,	PUNCT
aijbe-1121	257	14	august	august	PROPN
aijbe-1121	257	15	2023	2023	NUM
aijbe-1121	257	16	onwuka	onwuka	NOUN
aijbe-1121	257	17	,	,	PUNCT
aijbe-1121	257	18	o	o	NOUN
aijbe-1121	257	19	,	,	PUNCT
aijbe-1121	257	20	o	o	PROPN
aijbe-1121	257	21	&	&	CCONJ
aijbe-1121	257	22	christian	christian	PROPN
aijbe-1121	257	23	,	,	PUNCT
aijbe-1121	257	24	c.	c.	PROPN
aijbe-1121	257	25	(	(	PUNCT
aijbe-1121	257	26	2019	2019	NUM
aijbe-1121	257	27	)	)	PUNCT
aijbe-1121	257	28	.	.	PUNCT
aijbe-1121	258	1	revenue	revenue	NOUN
aijbe-1121	258	2	generation	generation	NOUN
aijbe-1121	258	3	as	as	ADP
aijbe-1121	258	4	a	a	DET
aijbe-1121	258	5	tool	tool	NOUN
aijbe-1121	258	6	for	for	ADP
aijbe-1121	258	7	infrastructural	infrastructural	ADJ
aijbe-1121	258	8	development	development	NOUN
aijbe-1121	258	9	in	in	ADP
aijbe-1121	258	10	nigeria	nigeria	PROPN
aijbe-1121	258	11	.	.	PUNCT
aijbe-1121	259	1	journal	journal	PROPN
aijbe-1121	259	2	of	of	ADP
aijbe-1121	259	3	accounting	accounting	NOUN
aijbe-1121	259	4	and	and	CCONJ
aijbe-1121	259	5	financial	financial	ADJ
aijbe-1121	259	6	management	management	NOUN
aijbe-1121	259	7	,	,	PUNCT
aijbe-1121	259	8	5(2	5(2	NUM
aijbe-1121	259	9	)	)	PUNCT
aijbe-1121	259	10	,	,	PUNCT
aijbe-1121	259	11	5972	5972	NUM
aijbe-1121	259	12	.	.	PUNCT
aijbe-1121	260	1	otunbala	otunbala	ADJ
aijbe-1121	260	2	,	,	PUNCT
aijbe-1121	260	3	o.	o.	NOUN
aijbe-1121	260	4	a.	a.	NOUN
aijbe-1121	261	1	(	(	PUNCT
aijbe-1121	261	2	2011	2011	NUM
aijbe-1121	261	3	)	)	PUNCT
aijbe-1121	261	4	.	.	PUNCT
aijbe-1121	262	1	effect	effect	NOUN
aijbe-1121	262	2	of	of	ADP
aijbe-1121	262	3	public	public	ADJ
aijbe-1121	262	4	revenue	revenue	NOUN
aijbe-1121	262	5	on	on	ADP
aijbe-1121	262	6	economic	economic	ADJ
aijbe-1121	262	7	growth	growth	NOUN
aijbe-1121	262	8	in	in	ADP
aijbe-1121	262	9	nigeria	nigeria	PROPN
aijbe-1121	262	10	(	(	PUNCT
aijbe-1121	262	11	1980	1980	NUM
aijbe-1121	262	12	-	-	SYM
aijbe-1121	262	13	2008	2008	NUM
aijbe-1121	262	14	)	)	PUNCT
aijbe-1121	262	15	an	an	DET
aijbe-1121	262	16	unpublished	unpublished	ADJ
aijbe-1121	262	17	thesis	thesis	NOUN
aijbe-1121	262	18	of	of	ADP
aijbe-1121	262	19	ahmadu	ahmadu	PROPN
aijbe-1121	262	20	bello	bello	PROPN
aijbe-1121	262	21	university	university	PROPN
aijbe-1121	262	22	,	,	PUNCT
aijbe-1121	262	23	zaria	zaria	PROPN
aijbe-1121	262	24	in	in	ADP
aijbe-1121	262	25	partial	partial	ADJ
aijbe-1121	262	26	fulfillment	fulfillment	NOUN
aijbe-1121	262	27	of	of	ADP
aijbe-1121	262	28	the	the	DET
aijbe-1121	262	29	requirement	requirement	NOUN
aijbe-1121	262	30	for	for	ADP
aijbe-1121	262	31	the	the	DET
aijbe-1121	262	32	award	award	NOUN
aijbe-1121	262	33	of	of	ADP
aijbe-1121	262	34	masters	master	NOUN
aijbe-1121	262	35	of	of	ADP
aijbe-1121	262	36	science	science	NOUN
aijbe-1121	262	37	degree	degree	NOUN
aijbe-1121	262	38	in	in	ADP
aijbe-1121	262	39	economic	economic	ADJ
aijbe-1121	262	40	.	.	PUNCT
aijbe-1121	263	1	sani	sani	PROPN
aijbe-1121	263	2	,	,	PUNCT
aijbe-1121	263	3	a	a	DET
aijbe-1121	263	4	b	b	PROPN
aijbe-1121	263	5	&	&	CCONJ
aijbe-1121	263	6	ahmad	ahmad	PROPN
aijbe-1121	263	7	,	,	PUNCT
aijbe-1121	263	8	m.	m.	PROPN
aijbe-1121	263	9	b.	b.	PROPN
aijbe-1121	263	10	(	(	PUNCT
aijbe-1121	263	11	2019	2019	NUM
aijbe-1121	263	12	)	)	PUNCT
aijbe-1121	263	13	.	.	PUNCT
aijbe-1121	264	1	impacts	impact	NOUN
aijbe-1121	264	2	of	of	ADP
aijbe-1121	264	3	tax	tax	NOUN
aijbe-1121	264	4	revenue	revenue	NOUN
aijbe-1121	264	5	on	on	ADP
aijbe-1121	264	6	economic	economic	ADJ
aijbe-1121	264	7	growth	growth	NOUN
aijbe-1121	264	8	in	in	ADP
aijbe-1121	264	9	nigeria	nigeria	PROPN
aijbe-1121	264	10	:	:	PUNCT
aijbe-1121	264	11	an	an	DET
aijbe-1121	264	12	aggregate	aggregate	ADJ
aijbe-1121	264	13	and	and	CCONJ
aijbe-1121	264	14	disaggregate	disaggregate	ADJ
aijbe-1121	264	15	analysis	analysis	NOUN
aijbe-1121	264	16	international	international	ADJ
aijbe-1121	264	17	journal	journal	NOUN
aijbe-1121	264	18	of	of	ADP
aijbe-1121	264	19	economics	economic	NOUN
aijbe-1121	264	20	and	and	CCONJ
aijbe-1121	264	21	financial	financial	ADJ
aijbe-1121	264	22	management	management	NOUN
aijbe-1121	264	23	.	.	PUNCT
aijbe-1121	265	1	4(4	4(4	NUM
aijbe-1121	265	2	)	)	PUNCT
aijbe-1121	266	1	,	,	PUNCT
aijbe-1121	266	2	e	e	X
aijbe-1121	266	3	-	-	PUNCT
aijbe-1121	266	4	issn	issn	VERB
aijbe-1121	266	5	2545	2545	NUM
aijbe-1121	266	6	-	-	SYM
aijbe-1121	266	7	5966	5966	NUM
aijbe-1121	266	8	p	p	NOUN
aijbe-1121	266	9	-	-	PUNCT
aijbe-1121	266	10	issn	issn	PROPN
aijbe-1121	266	11	2695	2695	NUM
aijbe-1121	266	12	-	-	SYM
aijbe-1121	266	13	1932	1932	NUM
aijbe-1121	266	14	,	,	PUNCT
aijbe-1121	266	15	2019	2019	NUM
aijbe-1121	266	16	www.iiardpub.org	www.iiardpub.org	PROPN
aijbe-1121	266	17	atu	atu	PROPN
aijbe-1121	266	18	gina	gina	PROPN
aijbe-1121	266	19	,	,	PUNCT
aijbe-1121	266	20	reuben	reuben	PROPN
aijbe-1121	266	21	omozuafo	omozuafo	VERB
aijbe-1121	266	22	and	and	CCONJ
aijbe-1121	266	23	elijah	elijah	PROPN
aijbe-1121	266	24	omorowa	omorowa	PROPN
aijbe-1121	266	25	(	(	PUNCT
aijbe-1121	266	26	2025	2025	NUM
aijbe-1121	266	27	)	)	PUNCT
aijbe-1121	266	28	26	26	NUM
aijbe-1121	266	29	american	american	ADJ
aijbe-1121	266	30	interdisciplinary	interdisciplinary	ADJ
aijbe-1121	266	31	journal	journal	NOUN
aijbe-1121	266	32	of	of	ADP
aijbe-1121	266	33	business	business	NOUN
aijbe-1121	266	34	and	and	CCONJ
aijbe-1121	266	35	economics	economic	NOUN
aijbe-1121	266	36	|	|	ADV
aijbe-1121	266	37	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-1121	266	38	okwori	okwori	ADJ
aijbe-1121	266	39	,	,	PUNCT
aijbe-1121	266	40	j.	j.	PROPN
aijbe-1121	266	41	&	&	CCONJ
aijbe-1121	266	42	sule	sule	PROPN
aijbe-1121	266	43	,	,	PUNCT
aijbe-1121	266	44	a.	a.	NOUN
aijbe-1121	266	45	(	(	PUNCT
aijbe-1121	266	46	2016	2016	NUM
aijbe-1121	266	47	)	)	PUNCT
aijbe-1121	266	48	.	.	PUNCT
aijbe-1121	267	1	revenue	revenue	NOUN
aijbe-1121	267	2	sources	source	NOUN
aijbe-1121	267	3	and	and	CCONJ
aijbe-1121	267	4	economic	economic	ADJ
aijbe-1121	267	5	growth	growth	NOUN
aijbe-1121	267	6	in	in	ADP
aijbe-1121	267	7	nigeria	nigeria	PROPN
aijbe-1121	267	8	;	;	PUNCT
aijbe-1121	267	9	an	an	DET
aijbe-1121	267	10	appraisal	appraisal	NOUN
aijbe-1121	267	11	.	.	PUNCT
aijbe-1121	268	1	journal	journal	NOUN
aijbe-1121	268	2	of	of	ADP
aijbe-1121	268	3	economic	economic	ADJ
aijbe-1121	268	4	and	and	CCONJ
aijbe-1121	268	5	sustainable	sustainable	ADJ
aijbe-1121	268	6	development	development	NOUN
aijbe-1121	268	7	7	7	NUM
aijbe-1121	268	8	(	(	PUNCT
aijbe-1121	268	9	8)	8)	NUM
aijbe-1121	268	10	,	,	PUNCT
aijbe-1121	268	11	1700	1700	NUM
aijbe-1121	268	12	-	-	SYM
aijbe-1121	268	13	2222	2222	NUM
aijbe-1121	268	14	.	.	PUNCT
aijbe-1121	269	1	sani	sani	PROPN
aijbe-1121	269	2	,	,	PUNCT
aijbe-1121	269	3	a	a	DET
aijbe-1121	269	4	b	b	PROPN
aijbe-1121	269	5	&	&	CCONJ
aijbe-1121	269	6	ahmad	ahmad	PROPN
aijbe-1121	269	7	,	,	PUNCT
aijbe-1121	269	8	m	m	PROPN
aijbe-1121	269	9	b	b	X
aijbe-1121	269	10	(	(	PUNCT
aijbe-1121	269	11	2019	2019	NUM
aijbe-1121	269	12	)	)	PUNCT
aijbe-1121	269	13	.	.	PUNCT
aijbe-1121	270	1	impacts	impact	NOUN
aijbe-1121	270	2	of	of	ADP
aijbe-1121	270	3	tax	tax	NOUN
aijbe-1121	270	4	revenue	revenue	NOUN
aijbe-1121	270	5	on	on	ADP
aijbe-1121	270	6	economic	economic	ADJ
aijbe-1121	270	7	growth	growth	NOUN
aijbe-1121	270	8	in	in	ADP
aijbe-1121	270	9	nigeria	nigeria	PROPN
aijbe-1121	270	10	:	:	PUNCT
aijbe-1121	270	11	an	an	DET
aijbe-1121	270	12	aggregate	aggregate	ADJ
aijbe-1121	270	13	and	and	CCONJ
aijbe-1121	270	14	disaggregate	disaggregate	ADJ
aijbe-1121	270	15	analysis	analysis	NOUN
aijbe-1121	270	16	international	international	ADJ
aijbe-1121	270	17	journal	journal	NOUN
aijbe-1121	270	18	of	of	ADP
aijbe-1121	270	19	economics	economic	NOUN
aijbe-1121	270	20	and	and	CCONJ
aijbe-1121	270	21	financial	financial	ADJ
aijbe-1121	270	22	management	management	NOUN
aijbe-1121	270	23	.	.	PUNCT
aijbe-1121	271	1	4(4	4(4	NUM
aijbe-1121	271	2	)	)	PUNCT
aijbe-1121	271	3	,	,	PUNCT
aijbe-1121	272	1	e	e	X
aijbe-1121	272	2	-	-	PUNCT
aijbe-1121	272	3	issn	issn	VERB
aijbe-1121	272	4	2545	2545	NUM
aijbe-1121	272	5	-	-	SYM
aijbe-1121	272	6	5966	5966	NUM
aijbe-1121	272	7	p	p	NOUN
aijbe-1121	272	8	-	-	PUNCT
aijbe-1121	272	9	issn	issn	PROPN
aijbe-1121	272	10	2695	2695	NUM
aijbe-1121	272	11	-	-	SYM
aijbe-1121	272	12	1932	1932	NUM
aijbe-1121	272	13	.	.	PUNCT
aijbe-1121	273	1	www.iiardpub.org	www.iiardpub.org	PROPN
aijbe-1121	273	2	yusuf	yusuf	PROPN
aijbe-1121	273	3	,	,	PUNCT
aijbe-1121	273	4	a.	a.	PROPN
aijbe-1121	273	5	&	&	CCONJ
aijbe-1121	273	6	mohd	mohd	PROPN
aijbe-1121	273	7	,	,	PUNCT
aijbe-1121	273	8	s.	s.	PROPN
aijbe-1121	273	9	(	(	PUNCT
aijbe-1121	273	10	2021	2021	NUM
aijbe-1121	273	11	)	)	PUNCT
aijbe-1121	273	12	.	.	PUNCT
aijbe-1121	274	1	the	the	DET
aijbe-1121	274	2	impact	impact	NOUN
aijbe-1121	274	3	of	of	ADP
aijbe-1121	274	4	government	government	NOUN
aijbe-1121	274	5	debt	debt	NOUN
aijbe-1121	274	6	on	on	ADP
aijbe-1121	274	7	economic	economic	ADJ
aijbe-1121	274	8	growth	growth	NOUN
aijbe-1121	274	9	in	in	ADP
aijbe-1121	274	10	nigeria	nigeria	PROPN
aijbe-1121	274	11	.	.	PUNCT
aijbe-1121	275	1	cogent	cogent	NOUN
aijbe-1121	275	2	economics	economics	PROPN
aijbe-1121	275	3	&	&	CCONJ
aijbe-1121	275	4	finance	finance	PROPN
aijbe-1121	275	5	,	,	PUNCT
aijbe-1121	275	6	9(1	9(1	NUM
aijbe-1121	275	7	)	)	PUNCT
aijbe-1121	275	8	,	,	PUNCT
aijbe-1121	275	9	1	1	NUM
aijbe-1121	275	10	-	-	SYM
aijbe-1121	275	11	19	19	NUM
aijbe-1121	275	12	.	.	PUNCT
aijbe-1121	275	13	udo	udo	PROPN
aijbe-1121	275	14	,	,	PUNCT
aijbe-1121	275	15	o.	o.	PROPN
aijbe-1121	275	16	g.	g.	PROPN
aijbe-1121	275	17	,	,	PUNCT
aijbe-1121	275	18	&	&	CCONJ
aijbe-1121	275	19	nkannor	nkannor	PROPN
aijbe-1121	275	20	,	,	PUNCT
aijbe-1121	275	21	y.	y.	PROPN
aijbe-1121	275	22	s.	s.	PROPN
aijbe-1121	275	23	(	(	PUNCT
aijbe-1121	275	24	2016	2016	NUM
aijbe-1121	275	25	)	)	PUNCT
aijbe-1121	275	26	.	.	PUNCT
aijbe-1121	276	1	effect	effect	NOUN
aijbe-1121	276	2	of	of	ADP
aijbe-1121	276	3	electronically	electronically	ADV
aijbe-1121	276	4	generated	generate	VERB
aijbe-1121	276	5	revenue	revenue	NOUN
aijbe-1121	276	6	on	on	ADP
aijbe-1121	276	7	infrastructural	infrastructural	ADJ
aijbe-1121	276	8	development	development	NOUN
aijbe-1121	276	9	of	of	ADP
aijbe-1121	276	10	ebonyi	ebonyi	PROPN
aijbe-1121	276	11	state	state	PROPN
aijbe-1121	276	12	.	.	PUNCT
aijbe-1121	277	1	accounting	accounting	NOUN
aijbe-1121	277	2	research	research	NOUN
aijbe-1121	277	3	,	,	PUNCT
aijbe-1121	277	4	7(2	7(2	NUM
aijbe-1121	277	5	)	)	PUNCT
aijbe-1121	277	6	,	,	PUNCT
aijbe-1121	277	7	1	1	NUM
aijbe-1121	277	8	-	-	SYM
aijbe-1121	277	9	10	10	NUM
aijbe-1121	277	10	.	.	PUNCT
aijbe-1121	278	1	2023	2023	NUM
aijbe-1121	278	2	468.7b	468.7b	NUM