id	sid	tid	token	lemma	pos
aijbe-121	1	1	microsoft	microsoft	PROPN
aijbe-121	1	2	word	word	PROPN
aijbe-121	1	3	rjfa	rjfa	NOUN
aijbe-121	1	4	-	-	PUNCT
aijbe-121	1	5	vol.14	vol.14	NOUN
aijbe-121	1	6	no.6	no.6	PROPN
aijbe-121	1	7	2023	2023	NUM
aijbe-121	1	8	american	american	ADJ
aijbe-121	1	9	interdisciplinary	interdisciplinary	ADJ
aijbe-121	1	10	journal	journal	NOUN
aijbe-121	1	11	of	of	ADP
aijbe-121	1	12	business	business	NOUN
aijbe-121	1	13	and	and	CCONJ
aijbe-121	1	14	economics	economic	NOUN
aijbe-121	1	15	issn	issn	PROPN
aijbe-121	1	16	:	:	PUNCT
aijbe-121	1	17	2837	2837	NUM
aijbe-121	1	18	-	-	SYM
aijbe-121	1	19	1909|	1909|	NUM
aijbe-121	1	20	impact	impact	NOUN
aijbe-121	1	21	factor	factor	NOUN
aijbe-121	1	22	:	:	PUNCT
aijbe-121	1	23	4.6	4.6	NUM
aijbe-121	1	24	volume	volume	NOUN
aijbe-121	1	25	.	.	PUNCT
aijbe-121	2	1	9	9	NUM
aijbe-121	2	2	,	,	PUNCT
aijbe-121	2	3	number	number	NOUN
aijbe-121	2	4	2	2	NUM
aijbe-121	2	5	;	;	PUNCT
aijbe-121	2	6	april	april	PROPN
aijbe-121	2	7	-	-	PUNCT
aijbe-121	2	8	june	june	PROPN
aijbe-121	2	9	,	,	PUNCT
aijbe-121	2	10	2022	2022	NUM
aijbe-121	2	11	;	;	PUNCT
aijbe-121	2	12	published	publish	VERB
aijbe-121	2	13	by	by	ADP
aijbe-121	2	14	:	:	PUNCT
aijbe-121	2	15	scientific	scientific	ADJ
aijbe-121	2	16	and	and	CCONJ
aijbe-121	2	17	academic	academic	ADJ
aijbe-121	2	18	development	development	PROPN
aijbe-121	2	19	institute	institute	PROPN
aijbe-121	2	20	(	(	PUNCT
aijbe-121	2	21	sadi	sadi	PROPN
aijbe-121	2	22	)	)	PUNCT
aijbe-121	2	23	8933	8933	NUM
aijbe-121	3	1	willis	willis	PROPN
aijbe-121	3	2	ave	ave	PROPN
aijbe-121	3	3	los	los	PROPN
aijbe-121	3	4	angeles	angeles	PROPN
aijbe-121	3	5	,	,	PUNCT
aijbe-121	3	6	california	california	PROPN
aijbe-121	3	7	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	NUM
aijbe-121	3	8	58	58	NUM
aijbe-121	3	9	american	american	ADJ
aijbe-121	3	10	interdisciplinary	interdisciplinary	ADJ
aijbe-121	3	11	journal	journal	NOUN
aijbe-121	3	12	of	of	ADP
aijbe-121	3	13	business	business	NOUN
aijbe-121	3	14	and	and	CCONJ
aijbe-121	3	15	economics	economic	NOUN
aijbe-121	3	16	|	|	ADV
aijbe-121	3	17	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADJ
aijbe-121	3	18	socio	socio	NOUN
aijbe-121	3	19	-	-	PUNCT
aijbe-121	3	20	psychological	psychological	ADJ
aijbe-121	3	21	investigation	investigation	NOUN
aijbe-121	3	22	of	of	ADP
aijbe-121	3	23	the	the	DET
aijbe-121	3	24	impact	impact	NOUN
aijbe-121	3	25	of	of	ADP
aijbe-121	3	26	corruption	corruption	NOUN
aijbe-121	3	27	perception	perception	NOUN
aijbe-121	3	28	on	on	ADP
aijbe-121	3	29	tax	tax	NOUN
aijbe-121	3	30	noncompliance	noncompliance	NOUN
aijbe-121	3	31	among	among	ADP
aijbe-121	3	32	ugandan	ugandan	PROPN
aijbe-121	3	33	smes	smes	PROPN
aijbe-121	3	34	festo	festo	PROPN
aijbe-121	3	35	m	m	PROPN
aijbe-121	3	36	department	department	PROPN
aijbe-121	3	37	of	of	ADP
aijbe-121	3	38	accounting	accounting	NOUN
aijbe-121	3	39	and	and	CCONJ
aijbe-121	3	40	finance	finance	NOUN
aijbe-121	3	41	,	,	PUNCT
aijbe-121	3	42	school	school	NOUN
aijbe-121	3	43	of	of	ADP
aijbe-121	3	44	business	business	NOUN
aijbe-121	3	45	,	,	PUNCT
aijbe-121	3	46	college	college	NOUN
aijbe-121	3	47	of	of	ADP
aijbe-121	3	48	business	business	NOUN
aijbe-121	3	49	and	and	CCONJ
aijbe-121	3	50	management	management	NOUN
aijbe-121	3	51	sciences	sciences	PROPN
aijbe-121	3	52	,	,	PUNCT
aijbe-121	3	53	makerere	makerere	NOUN
aijbe-121	3	54	university	university	NOUN
aijbe-121	3	55	.	.	PUNCT
aijbe-121	4	1	kampala	kampala	PROPN
aijbe-121	4	2	abstract	abstract	PROPN
aijbe-121	4	3	:	:	PUNCT
aijbe-121	4	4	this	this	DET
aijbe-121	4	5	study	study	NOUN
aijbe-121	4	6	aims	aim	VERB
aijbe-121	4	7	to	to	PART
aijbe-121	4	8	explore	explore	VERB
aijbe-121	4	9	the	the	DET
aijbe-121	4	10	influence	influence	NOUN
aijbe-121	4	11	of	of	ADP
aijbe-121	4	12	perceptions	perception	NOUN
aijbe-121	4	13	of	of	ADP
aijbe-121	4	14	corruption	corruption	NOUN
aijbe-121	4	15	on	on	ADP
aijbe-121	4	16	tax	tax	NOUN
aijbe-121	4	17	noncompliance	noncompliance	NOUN
aijbe-121	4	18	behavior	behavior	NOUN
aijbe-121	4	19	of	of	ADP
aijbe-121	4	20	small	small	ADJ
aijbe-121	4	21	and	and	CCONJ
aijbe-121	4	22	medium	medium	ADJ
aijbe-121	4	23	taxpayers	taxpayer	NOUN
aijbe-121	4	24	in	in	ADP
aijbe-121	4	25	uganda	uganda	PROPN
aijbe-121	4	26	.	.	PUNCT
aijbe-121	5	1	the	the	DET
aijbe-121	5	2	research	research	NOUN
aijbe-121	5	3	proposes	propose	VERB
aijbe-121	5	4	to	to	PART
aijbe-121	5	5	fill	fill	VERB
aijbe-121	5	6	the	the	DET
aijbe-121	5	7	gap	gap	NOUN
aijbe-121	5	8	in	in	ADP
aijbe-121	5	9	the	the	DET
aijbe-121	5	10	existing	exist	VERB
aijbe-121	5	11	literature	literature	NOUN
aijbe-121	5	12	on	on	ADP
aijbe-121	5	13	tax	tax	NOUN
aijbe-121	5	14	compliance	compliance	NOUN
aijbe-121	5	15	and	and	CCONJ
aijbe-121	5	16	investigate	investigate	VERB
aijbe-121	5	17	the	the	DET
aijbe-121	5	18	impact	impact	NOUN
aijbe-121	5	19	of	of	ADP
aijbe-121	5	20	perceptions	perception	NOUN
aijbe-121	5	21	of	of	ADP
aijbe-121	5	22	corruption	corruption	NOUN
aijbe-121	5	23	on	on	ADP
aijbe-121	5	24	self	self	NOUN
aijbe-121	5	25	-	-	PUNCT
aijbe-121	5	26	employed	employ	VERB
aijbe-121	5	27	managers	manager	NOUN
aijbe-121	5	28	from	from	ADP
aijbe-121	5	29	a	a	DET
aijbe-121	5	30	socio	socio	NOUN
aijbe-121	5	31	-	-	PUNCT
aijbe-121	5	32	psychological	psychological	ADJ
aijbe-121	5	33	lens	len	NOUN
aijbe-121	5	34	.	.	PUNCT
aijbe-121	6	1	the	the	DET
aijbe-121	6	2	study	study	NOUN
aijbe-121	6	3	will	will	AUX
aijbe-121	6	4	use	use	VERB
aijbe-121	6	5	a	a	DET
aijbe-121	6	6	sequential	sequential	ADJ
aijbe-121	6	7	mixed	mixed	ADJ
aijbe-121	6	8	-	-	PUNCT
aijbe-121	6	9	methods	method	NOUN
aijbe-121	6	10	approach	approach	NOUN
aijbe-121	6	11	,	,	PUNCT
aijbe-121	6	12	integrating	integrate	VERB
aijbe-121	6	13	both	both	CCONJ
aijbe-121	6	14	qualitative	qualitative	ADJ
aijbe-121	6	15	and	and	CCONJ
aijbe-121	6	16	quantitative	quantitative	ADJ
aijbe-121	6	17	methods	method	NOUN
aijbe-121	6	18	.	.	PUNCT
aijbe-121	7	1	uganda	uganda	PROPN
aijbe-121	7	2	,	,	PUNCT
aijbe-121	7	3	being	be	AUX
aijbe-121	7	4	one	one	NUM
aijbe-121	7	5	of	of	ADP
aijbe-121	7	6	the	the	DET
aijbe-121	7	7	most	most	ADV
aijbe-121	7	8	corrupt	corrupt	ADJ
aijbe-121	7	9	countries	country	NOUN
aijbe-121	7	10	in	in	ADP
aijbe-121	7	11	subsaharan	subsaharan	PROPN
aijbe-121	7	12	africa	africa	PROPN
aijbe-121	7	13	,	,	PUNCT
aijbe-121	7	14	is	be	AUX
aijbe-121	7	15	of	of	ADP
aijbe-121	7	16	specific	specific	ADJ
aijbe-121	7	17	interest	interest	NOUN
aijbe-121	7	18	for	for	ADP
aijbe-121	7	19	this	this	DET
aijbe-121	7	20	research	research	NOUN
aijbe-121	7	21	.	.	PUNCT
aijbe-121	8	1	the	the	DET
aijbe-121	8	2	paper	paper	NOUN
aijbe-121	8	3	's	's	PART
aijbe-121	8	4	main	main	ADJ
aijbe-121	8	5	research	research	NOUN
aijbe-121	8	6	questions	question	NOUN
aijbe-121	8	7	focus	focus	VERB
aijbe-121	8	8	on	on	ADP
aijbe-121	8	9	the	the	DET
aijbe-121	8	10	relationship	relationship	NOUN
aijbe-121	8	11	between	between	ADP
aijbe-121	8	12	perceptions	perception	NOUN
aijbe-121	8	13	of	of	ADP
aijbe-121	8	14	corruption	corruption	NOUN
aijbe-121	8	15	,	,	PUNCT
aijbe-121	8	16	tax	tax	NOUN
aijbe-121	8	17	fairness	fairness	NOUN
aijbe-121	8	18	,	,	PUNCT
aijbe-121	8	19	and	and	CCONJ
aijbe-121	8	20	tax	tax	NOUN
aijbe-121	8	21	noncompliance	noncompliance	NOUN
aijbe-121	8	22	behavior	behavior	NOUN
aijbe-121	8	23	among	among	ADP
aijbe-121	8	24	selfemployed	selfemployed	ADJ
aijbe-121	8	25	taxpayers	taxpayer	NOUN
aijbe-121	8	26	.	.	PUNCT
aijbe-121	9	1	the	the	DET
aijbe-121	9	2	study	study	NOUN
aijbe-121	9	3	is	be	AUX
aijbe-121	9	4	significant	significant	ADJ
aijbe-121	9	5	as	as	SCONJ
aijbe-121	9	6	it	it	PRON
aijbe-121	9	7	expands	expand	VERB
aijbe-121	9	8	the	the	DET
aijbe-121	9	9	theory	theory	NOUN
aijbe-121	9	10	of	of	ADP
aijbe-121	9	11	tax	tax	NOUN
aijbe-121	9	12	morale	morale	NOUN
aijbe-121	9	13	,	,	PUNCT
aijbe-121	9	14	identifies	identify	VERB
aijbe-121	9	15	the	the	DET
aijbe-121	9	16	impact	impact	NOUN
aijbe-121	9	17	of	of	ADP
aijbe-121	9	18	perceptions	perception	NOUN
aijbe-121	9	19	of	of	ADP
aijbe-121	9	20	corruption	corruption	NOUN
aijbe-121	9	21	on	on	ADP
aijbe-121	9	22	tax	tax	NOUN
aijbe-121	9	23	compliance	compliance	NOUN
aijbe-121	9	24	behavior	behavior	NOUN
aijbe-121	9	25	,	,	PUNCT
aijbe-121	9	26	and	and	CCONJ
aijbe-121	9	27	aims	aim	VERB
aijbe-121	9	28	to	to	PART
aijbe-121	9	29	develop	develop	VERB
aijbe-121	9	30	an	an	DET
aijbe-121	9	31	extended	extended	ADJ
aijbe-121	9	32	and	and	CCONJ
aijbe-121	9	33	specific	specific	ADJ
aijbe-121	9	34	determinant	determinant	NOUN
aijbe-121	9	35	of	of	ADP
aijbe-121	9	36	ugandan	ugandan	PROPN
aijbe-121	9	37	smes	smes	PROPN
aijbe-121	9	38	'	'	PART
aijbe-121	9	39	income	income	NOUN
aijbe-121	9	40	tax	tax	NOUN
aijbe-121	9	41	compliance	compliance	NOUN
aijbe-121	9	42	behavior	behavior	NOUN
aijbe-121	9	43	.	.	PUNCT
aijbe-121	10	1	the	the	DET
aijbe-121	10	2	study	study	NOUN
aijbe-121	10	3	aims	aim	VERB
aijbe-121	10	4	to	to	PART
aijbe-121	10	5	provide	provide	VERB
aijbe-121	10	6	an	an	DET
aijbe-121	10	7	evidence	evidence	NOUN
aijbe-121	10	8	-	-	PUNCT
aijbe-121	10	9	based	base	VERB
aijbe-121	10	10	approach	approach	NOUN
aijbe-121	10	11	to	to	PART
aijbe-121	10	12	improve	improve	VERB
aijbe-121	10	13	tax	tax	NOUN
aijbe-121	10	14	compliance	compliance	NOUN
aijbe-121	10	15	behavior	behavior	NOUN
aijbe-121	10	16	in	in	ADP
aijbe-121	10	17	uganda	uganda	PROPN
aijbe-121	10	18	,	,	PUNCT
aijbe-121	10	19	which	which	PRON
aijbe-121	10	20	could	could	AUX
aijbe-121	10	21	benefit	benefit	VERB
aijbe-121	10	22	uganda	uganda	PROPN
aijbe-121	10	23	revenue	revenue	NOUN
aijbe-121	10	24	authority	authority	NOUN
aijbe-121	10	25	and	and	CCONJ
aijbe-121	10	26	uganda	uganda	PROPN
aijbe-121	10	27	as	as	ADP
aijbe-121	10	28	a	a	DET
aijbe-121	10	29	country	country	NOUN
aijbe-121	10	30	.	.	PUNCT
aijbe-121	11	1	keywords	keyword	NOUN
aijbe-121	11	2	:	:	PUNCT
aijbe-121	11	3	perceptions	perception	NOUN
aijbe-121	11	4	of	of	ADP
aijbe-121	11	5	corruption	corruption	NOUN
aijbe-121	11	6	,	,	PUNCT
aijbe-121	11	7	tax	tax	NOUN
aijbe-121	11	8	noncompliance	noncompliance	NOUN
aijbe-121	11	9	behavior	behavior	NOUN
aijbe-121	11	10	,	,	PUNCT
aijbe-121	11	11	small	small	ADJ
aijbe-121	11	12	and	and	CCONJ
aijbe-121	11	13	medium	medium	ADJ
aijbe-121	11	14	taxpayers	taxpayer	NOUN
aijbe-121	11	15	,	,	PUNCT
aijbe-121	11	16	tax	tax	NOUN
aijbe-121	11	17	morale	morale	NOUN
aijbe-121	11	18	,	,	PUNCT
aijbe-121	11	19	socio	socio	NOUN
aijbe-121	11	20	-	-	PUNCT
aijbe-121	11	21	psychological	psychological	ADJ
aijbe-121	11	22	lens	len	NOUN
aijbe-121	11	23	,	,	PUNCT
aijbe-121	11	24	mixed	mixed	ADJ
aijbe-121	11	25	-	-	PUNCT
aijbe-121	11	26	methods	method	NOUN
aijbe-121	11	27	approach	approach	NOUN
aijbe-121	11	28	,	,	PUNCT
aijbe-121	11	29	tax	tax	NOUN
aijbe-121	11	30	fairness	fairness	NOUN
aijbe-121	11	31	,	,	PUNCT
aijbe-121	11	32	uganda	uganda	PROPN
aijbe-121	11	33	1	1	NUM
aijbe-121	11	34	.	.	PUNCT
aijbe-121	12	1	introduction	introduction	NOUN
aijbe-121	12	2	this	this	DET
aijbe-121	12	3	study	study	NOUN
aijbe-121	12	4	aims	aim	VERB
aijbe-121	12	5	to	to	PART
aijbe-121	12	6	fill	fill	VERB
aijbe-121	12	7	a	a	DET
aijbe-121	12	8	recognized	recognize	VERB
aijbe-121	12	9	knowledge	knowledge	NOUN
aijbe-121	12	10	gap	gap	NOUN
aijbe-121	12	11	relating	relate	VERB
aijbe-121	12	12	to	to	ADP
aijbe-121	12	13	tax	tax	NOUN
aijbe-121	12	14	compliance	compliance	NOUN
aijbe-121	12	15	behaviour	behaviour	NOUN
aijbe-121	12	16	.	.	PUNCT
aijbe-121	13	1	it	it	PRON
aijbe-121	13	2	seeks	seek	VERB
aijbe-121	13	3	to	to	PART
aijbe-121	13	4	develop	develop	VERB
aijbe-121	13	5	a	a	DET
aijbe-121	13	6	deep	deep	ADJ
aijbe-121	13	7	understanding	understanding	NOUN
aijbe-121	13	8	of	of	ADP
aijbe-121	13	9	how	how	SCONJ
aijbe-121	13	10	perceptions	perception	NOUN
aijbe-121	13	11	of	of	ADP
aijbe-121	13	12	national	national	ADJ
aijbe-121	13	13	-	-	PUNCT
aijbe-121	13	14	level	level	NOUN
aijbe-121	13	15	corruption	corruption	NOUN
aijbe-121	13	16	influences	influence	VERB
aijbe-121	13	17	tax	tax	NOUN
aijbe-121	13	18	compliance	compliance	NOUN
aijbe-121	13	19	behaviour	behaviour	NOUN
aijbe-121	13	20	,	,	PUNCT
aijbe-121	13	21	and	and	CCONJ
aijbe-121	13	22	if	if	SCONJ
aijbe-121	13	23	so	so	ADV
aijbe-121	13	24	,	,	PUNCT
aijbe-121	13	25	to	to	ADP
aijbe-121	13	26	what	what	DET
aijbe-121	13	27	extent	extent	NOUN
aijbe-121	13	28	.	.	PUNCT
aijbe-121	14	1	and	and	CCONJ
aijbe-121	14	2	although	although	SCONJ
aijbe-121	14	3	scholarly	scholarly	ADJ
aijbe-121	14	4	works	work	NOUN
aijbe-121	14	5	in	in	ADP
aijbe-121	14	6	this	this	DET
aijbe-121	14	7	area	area	NOUN
aijbe-121	14	8	of	of	ADP
aijbe-121	14	9	tax	tax	NOUN
aijbe-121	14	10	compliance	compliance	NOUN
aijbe-121	14	11	have	have	AUX
aijbe-121	14	12	identified	identify	VERB
aijbe-121	14	13	a	a	DET
aijbe-121	14	14	wider	wide	ADJ
aijbe-121	14	15	range	range	NOUN
aijbe-121	14	16	of	of	ADP
aijbe-121	14	17	factors	factor	NOUN
aijbe-121	14	18	that	that	PRON
aijbe-121	14	19	influence	influence	NOUN
aijbe-121	14	20	behaviour	behaviour	NOUN
aijbe-121	14	21	,	,	PUNCT
aijbe-121	14	22	little	little	ADJ
aijbe-121	14	23	attention	attention	NOUN
aijbe-121	14	24	has	have	AUX
aijbe-121	14	25	been	be	AUX
aijbe-121	14	26	paid	pay	VERB
aijbe-121	14	27	to	to	ADP
aijbe-121	14	28	the	the	DET
aijbe-121	14	29	influence	influence	NOUN
aijbe-121	14	30	of	of	ADP
aijbe-121	14	31	perceptions	perception	NOUN
aijbe-121	14	32	of	of	ADP
aijbe-121	14	33	corruption	corruption	NOUN
aijbe-121	14	34	.	.	PUNCT
aijbe-121	15	1	in	in	ADP
aijbe-121	15	2	particular	particular	ADJ
aijbe-121	15	3	,	,	PUNCT
aijbe-121	15	4	what	what	PRON
aijbe-121	15	5	remains	remain	VERB
aijbe-121	15	6	unclear	unclear	ADJ
aijbe-121	15	7	is	be	AUX
aijbe-121	15	8	precisely	precisely	ADV
aijbe-121	15	9	how	how	SCONJ
aijbe-121	15	10	perceptions	perception	NOUN
aijbe-121	15	11	of	of	ADP
aijbe-121	15	12	corruption	corruption	NOUN
aijbe-121	15	13	are	be	AUX
aijbe-121	15	14	systematically	systematically	ADV
aijbe-121	15	15	linked	link	VERB
aijbe-121	15	16	to	to	ADP
aijbe-121	15	17	intentional	intentional	ADJ
aijbe-121	15	18	insight	insight	NOUN
aijbe-121	15	19	into	into	ADP
aijbe-121	15	20	,	,	PUNCT
aijbe-121	15	21	or	or	CCONJ
aijbe-121	15	22	fill	fill	VERB
aijbe-121	15	23	a	a	DET
aijbe-121	15	24	gap	gap	NOUN
aijbe-121	15	25	in	in	ADP
aijbe-121	15	26	,	,	PUNCT
aijbe-121	15	27	the	the	DET
aijbe-121	15	28	existing	exist	VERB
aijbe-121	15	29	literature	literature	NOUN
aijbe-121	15	30	in	in	ADP
aijbe-121	15	31	tax	tax	NOUN
aijbe-121	15	32	compliance	compliance	NOUN
aijbe-121	15	33	behaviour	behaviour	NOUN
aijbe-121	15	34	by	by	ADP
aijbe-121	15	35	expansively	expansively	ADV
aijbe-121	15	36	exploring	explore	VERB
aijbe-121	15	37	the	the	DET
aijbe-121	15	38	influence	influence	NOUN
aijbe-121	15	39	of	of	ADP
aijbe-121	15	40	perceptions	perception	NOUN
aijbe-121	15	41	of	of	ADP
aijbe-121	15	42	corruption	corruption	NOUN
aijbe-121	15	43	employing	employ	VERB
aijbe-121	15	44	micro	micro	ADJ
aijbe-121	15	45	-	-	NOUN
aijbe-121	15	46	level	level	ADJ
aijbe-121	15	47	data	datum	NOUN
aijbe-121	15	48	analysis	analysis	NOUN
aijbe-121	15	49	.	.	PUNCT
aijbe-121	16	1	a	a	DET
aijbe-121	16	2	comprehensive	comprehensive	ADJ
aijbe-121	16	3	analysis	analysis	NOUN
aijbe-121	16	4	of	of	ADP
aijbe-121	16	5	small	small	ADJ
aijbe-121	16	6	and	and	CCONJ
aijbe-121	16	7	medium	medium	ADJ
aijbe-121	16	8	(	(	PUNCT
aijbe-121	16	9	sme	sme	NOUN
aijbe-121	16	10	)	)	PUNCT
aijbe-121	16	11	individual	individual	ADJ
aijbe-121	16	12	taxpayers	taxpayer	NOUN
aijbe-121	16	13	’	’	PART
aijbe-121	16	14	non	non	ADJ
aijbe-121	16	15	-	-	ADJ
aijbe-121	16	16	compliance	compliance	ADJ
aijbe-121	16	17	behaviour	behaviour	NOUN
aijbe-121	16	18	with	with	ADP
aijbe-121	16	19	their	their	PRON
aijbe-121	16	20	tax	tax	NOUN
aijbe-121	16	21	obligations	obligation	NOUN
aijbe-121	16	22	clearly	clearly	ADV
aijbe-121	16	23	requires	require	VERB
aijbe-121	16	24	,	,	PUNCT
aijbe-121	16	25	among	among	ADP
aijbe-121	16	26	others	other	NOUN
aijbe-121	16	27	,	,	PUNCT
aijbe-121	16	28	an	an	DET
aijbe-121	16	29	examination	examination	NOUN
aijbe-121	16	30	at	at	ADP
aijbe-121	16	31	both	both	CCONJ
aijbe-121	16	32	the	the	DET
aijbe-121	16	33	administrative	administrative	ADJ
aijbe-121	16	34	(	(	PUNCT
aijbe-121	16	35	i.e.	i.e.	X
aijbe-121	16	36	a	a	DET
aijbe-121	16	37	revenue	revenue	NOUN
aijbe-121	16	38	body	body	NOUN
aijbe-121	16	39	perspective	perspective	NOUN
aijbe-121	16	40	)	)	PUNCT
aijbe-121	16	41	and	and	CCONJ
aijbe-121	16	42	sme	sme	NOUN
aijbe-121	16	43	(	(	PUNCT
aijbe-121	16	44	self	self	NOUN
aijbe-121	16	45	-	-	PUNCT
aijbe-121	16	46	employment	employment	NOUN
aijbe-121	16	47	)	)	PUNCT
aijbe-121	16	48	levels	level	NOUN
aijbe-121	16	49	.	.	PUNCT
aijbe-121	17	1	however	however	ADV
aijbe-121	17	2	,	,	PUNCT
aijbe-121	17	3	considering	consider	VERB
aijbe-121	17	4	the	the	DET
aijbe-121	17	5	social	social	ADJ
aijbe-121	17	6	psychological	psychological	ADJ
aijbe-121	17	7	models	model	NOUN
aijbe-121	17	8	,	,	PUNCT
aijbe-121	17	9	festo	festo	PROPN
aijbe-121	17	10	m	m	PROPN
aijbe-121	17	11	(	(	PUNCT
aijbe-121	17	12	2022	2022	NUM
aijbe-121	17	13	)	)	PUNCT
aijbe-121	17	14	59	59	NUM
aijbe-121	17	15	american	american	ADJ
aijbe-121	17	16	interdisciplinary	interdisciplinary	ADJ
aijbe-121	17	17	journal	journal	NOUN
aijbe-121	17	18	of	of	ADP
aijbe-121	17	19	business	business	NOUN
aijbe-121	17	20	and	and	CCONJ
aijbe-121	17	21	economics	economic	NOUN
aijbe-121	17	22	|	|	ADV
aijbe-121	17	23	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-121	17	24	it	it	PRON
aijbe-121	17	25	is	be	AUX
aijbe-121	17	26	argued	argue	VERB
aijbe-121	17	27	that	that	SCONJ
aijbe-121	17	28	taxpayers	taxpayer	NOUN
aijbe-121	17	29	’	'	PUNCT
aijbe-121	17	30	decisions	decision	NOUN
aijbe-121	17	31	are	be	AUX
aijbe-121	17	32	the	the	DET
aijbe-121	17	33	most	most	ADV
aijbe-121	17	34	relevant	relevant	ADJ
aijbe-121	17	35	.	.	PUNCT
aijbe-121	18	1	this	this	PRON
aijbe-121	18	2	is	be	AUX
aijbe-121	18	3	the	the	DET
aijbe-121	18	4	side	side	NOUN
aijbe-121	18	5	of	of	ADP
aijbe-121	18	6	the	the	DET
aijbe-121	18	7	question	question	NOUN
aijbe-121	18	8	that	that	SCONJ
aijbe-121	18	9	this	this	DET
aijbe-121	18	10	study	study	NOUN
aijbe-121	18	11	attempts	attempt	VERB
aijbe-121	18	12	to	to	PART
aijbe-121	18	13	address	address	VERB
aijbe-121	18	14	pragmatically	pragmatically	ADV
aijbe-121	18	15	.	.	PUNCT
aijbe-121	19	1	the	the	DET
aijbe-121	19	2	design	design	NOUN
aijbe-121	19	3	and	and	CCONJ
aijbe-121	19	4	conduct	conduct	NOUN
aijbe-121	19	5	of	of	ADP
aijbe-121	19	6	this	this	DET
aijbe-121	19	7	study	study	NOUN
aijbe-121	19	8	will	will	AUX
aijbe-121	19	9	be	be	AUX
aijbe-121	19	10	built	build	VERB
aijbe-121	19	11	on	on	ADP
aijbe-121	19	12	the	the	DET
aijbe-121	19	13	adoption	adoption	NOUN
aijbe-121	19	14	of	of	ADP
aijbe-121	19	15	pragmatism	pragmatism	NOUN
aijbe-121	19	16	as	as	ADP
aijbe-121	19	17	the	the	DET
aijbe-121	19	18	philosophical	philosophical	ADJ
aijbe-121	19	19	research	research	NOUN
aijbe-121	19	20	framework	framework	NOUN
aijbe-121	19	21	.	.	PUNCT
aijbe-121	20	1	this	this	PRON
aijbe-121	20	2	is	be	AUX
aijbe-121	20	3	because	because	SCONJ
aijbe-121	20	4	perceptions	perception	NOUN
aijbe-121	20	5	of	of	ADP
aijbe-121	20	6	corruption	corruption	NOUN
aijbe-121	20	7	and	and	CCONJ
aijbe-121	20	8	tax	tax	NOUN
aijbe-121	20	9	compliance	compliance	NOUN
aijbe-121	20	10	behaviour	behaviour	NOUN
aijbe-121	20	11	are	be	AUX
aijbe-121	20	12	considered	consider	VERB
aijbe-121	20	13	as	as	ADP
aijbe-121	20	14	highly	highly	ADV
aijbe-121	20	15	context	context	NOUN
aijbe-121	20	16	-	-	PUNCT
aijbe-121	20	17	dependent	dependent	ADJ
aijbe-121	20	18	,	,	PUNCT
aijbe-121	20	19	situational	situational	NOUN
aijbe-121	20	20	,	,	PUNCT
aijbe-121	20	21	and	and	CCONJ
aijbe-121	20	22	socially	socially	ADV
aijbe-121	20	23	constructed	construct	VERB
aijbe-121	20	24	.	.	PUNCT
aijbe-121	21	1	also	also	ADV
aijbe-121	21	2	,	,	PUNCT
aijbe-121	21	3	the	the	DET
aijbe-121	21	4	scholarly	scholarly	ADJ
aijbe-121	21	5	researches	research	NOUN
aijbe-121	21	6	that	that	PRON
aijbe-121	21	7	have	have	AUX
aijbe-121	21	8	systematically	systematically	ADV
aijbe-121	21	9	examined	examine	VERB
aijbe-121	21	10	the	the	DET
aijbe-121	21	11	impact	impact	NOUN
aijbe-121	21	12	of	of	ADP
aijbe-121	21	13	corruption	corruption	NOUN
aijbe-121	21	14	on	on	ADP
aijbe-121	21	15	tax	tax	NOUN
aijbe-121	21	16	compliance	compliance	NOUN
aijbe-121	21	17	behaviour	behaviour	NOUN
aijbe-121	21	18	are	be	AUX
aijbe-121	21	19	tentative	tentative	ADJ
aijbe-121	21	20	.	.	PUNCT
aijbe-121	22	1	for	for	ADP
aijbe-121	22	2	these	these	DET
aijbe-121	22	3	reasons	reason	NOUN
aijbe-121	22	4	,	,	PUNCT
aijbe-121	22	5	this	this	DET
aijbe-121	22	6	framework	framework	NOUN
aijbe-121	22	7	will	will	AUX
aijbe-121	22	8	be	be	AUX
aijbe-121	22	9	applied	apply	VERB
aijbe-121	22	10	by	by	ADP
aijbe-121	22	11	integrating	integrate	VERB
aijbe-121	22	12	both	both	CCONJ
aijbe-121	22	13	qualitative	qualitative	ADJ
aijbe-121	22	14	and	and	CCONJ
aijbe-121	22	15	quantitative	quantitative	ADJ
aijbe-121	22	16	methods	method	NOUN
aijbe-121	22	17	.	.	PUNCT
aijbe-121	23	1	in	in	ADP
aijbe-121	23	2	particular	particular	ADJ
aijbe-121	23	3	,	,	PUNCT
aijbe-121	23	4	this	this	DET
aijbe-121	23	5	study	study	NOUN
aijbe-121	23	6	will	will	AUX
aijbe-121	23	7	adopt	adopt	VERB
aijbe-121	23	8	sequential	sequential	ADJ
aijbe-121	23	9	,	,	PUNCT
aijbe-121	23	10	preliminary	preliminary	ADJ
aijbe-121	23	11	-	-	PUNCT
aijbe-121	23	12	contribution	contribution	NOUN
aijbe-121	23	13	mixed	mixed	ADJ
aijbe-121	23	14	methods	method	NOUN
aijbe-121	23	15	,	,	PUNCT
aijbe-121	23	16	in	in	SCONJ
aijbe-121	23	17	that	that	SCONJ
aijbe-121	23	18	the	the	DET
aijbe-121	23	19	findings	finding	NOUN
aijbe-121	23	20	of	of	ADP
aijbe-121	23	21	the	the	DET
aijbe-121	23	22	first	first	ADJ
aijbe-121	23	23	phase	phase	NOUN
aijbe-121	23	24	of	of	ADP
aijbe-121	23	25	the	the	DET
aijbe-121	23	26	qualitative	qualitative	ADJ
aijbe-121	23	27	method	method	NOUN
aijbe-121	23	28	will	will	AUX
aijbe-121	23	29	inform	inform	VERB
aijbe-121	23	30	and	and	CCONJ
aijbe-121	23	31	develop	develop	VERB
aijbe-121	23	32	the	the	DET
aijbe-121	23	33	second	second	ADJ
aijbe-121	23	34	quantitative	quantitative	ADJ
aijbe-121	23	35	approach	approach	NOUN
aijbe-121	23	36	.	.	PUNCT
aijbe-121	24	1	uganda	uganda	PROPN
aijbe-121	24	2	is	be	AUX
aijbe-121	24	3	of	of	ADP
aijbe-121	24	4	interest	interest	NOUN
aijbe-121	24	5	for	for	ADP
aijbe-121	24	6	two	two	NUM
aijbe-121	24	7	reasons	reason	NOUN
aijbe-121	24	8	.	.	PUNCT
aijbe-121	25	1	first	first	ADV
aijbe-121	25	2	,	,	PUNCT
aijbe-121	25	3	uganda	uganda	PROPN
aijbe-121	25	4	appears	appear	VERB
aijbe-121	25	5	to	to	PART
aijbe-121	25	6	be	be	AUX
aijbe-121	25	7	among	among	ADP
aijbe-121	25	8	the	the	DET
aijbe-121	25	9	most	most	ADV
aijbe-121	25	10	corrupt	corrupt	ADJ
aijbe-121	25	11	of	of	ADP
aijbe-121	25	12	the	the	DET
aijbe-121	25	13	major	major	ADJ
aijbe-121	25	14	countries	country	NOUN
aijbe-121	25	15	in	in	ADP
aijbe-121	25	16	sub	sub	ADJ
aijbe-121	25	17	-	-	ADJ
aijbe-121	25	18	saharan	saharan	ADJ
aijbe-121	25	19	africa	africa	PROPN
aijbe-121	25	20	(	(	PUNCT
aijbe-121	25	21	transparency	transparency	NOUN
aijbe-121	25	22	international	international	ADJ
aijbe-121	25	23	2016	2016	NUM
aijbe-121	25	24	,	,	PUNCT
aijbe-121	25	25	2018	2018	NUM
aijbe-121	25	26	)	)	PUNCT
aijbe-121	25	27	.	.	PUNCT
aijbe-121	26	1	the	the	DET
aijbe-121	26	2	global	global	ADJ
aijbe-121	26	3	competitiveness	competitiveness	NOUN
aijbe-121	26	4	survey	survey	NOUN
aijbe-121	26	5	report	report	NOUN
aijbe-121	26	6	2019	2019	NUM
aijbe-121	26	7	suggests	suggest	VERB
aijbe-121	26	8	corruption	corruption	NOUN
aijbe-121	26	9	as	as	ADP
aijbe-121	26	10	the	the	DET
aijbe-121	26	11	most	most	ADV
aijbe-121	26	12	challenging	challenging	ADJ
aijbe-121	26	13	issue	issue	NOUN
aijbe-121	26	14	for	for	ADP
aijbe-121	26	15	conducting	conduct	VERB
aijbe-121	26	16	business	business	NOUN
aijbe-121	26	17	in	in	ADP
aijbe-121	26	18	uganda	uganda	PROPN
aijbe-121	26	19	(	(	PUNCT
aijbe-121	26	20	world	world	PROPN
aijbe-121	26	21	economic	economic	PROPN
aijbe-121	26	22	forum	forum	PROPN
aijbe-121	26	23	)	)	PUNCT
aijbe-121	26	24	.	.	PUNCT
aijbe-121	27	1	although	although	SCONJ
aijbe-121	27	2	uganda	uganda	PROPN
aijbe-121	27	3	’s	’s	PART
aijbe-121	27	4	tax	tax	NOUN
aijbe-121	27	5	to	to	ADP
aijbe-121	27	6	gdp	gdp	NOUN
aijbe-121	27	7	ratio	ratio	NOUN
aijbe-121	27	8	has	have	AUX
aijbe-121	27	9	increased	increase	VERB
aijbe-121	27	10	from	from	ADP
aijbe-121	27	11	12	12	NUM
aijbe-121	27	12	to	to	ADP
aijbe-121	27	13	15.11	15.11	NUM
aijbe-121	27	14	percent	percent	NOUN
aijbe-121	27	15	(	(	PUNCT
aijbe-121	27	16	ura	ura	NOUN
aijbe-121	27	17	,	,	PUNCT
aijbe-121	27	18	2019	2019	NUM
aijbe-121	27	19	)	)	PUNCT
aijbe-121	27	20	over	over	ADP
aijbe-121	27	21	the	the	DET
aijbe-121	27	22	last	last	ADJ
aijbe-121	27	23	two	two	NUM
aijbe-121	27	24	decades	decade	NOUN
aijbe-121	27	25	,	,	PUNCT
aijbe-121	27	26	it	it	PRON
aijbe-121	27	27	remains	remain	VERB
aijbe-121	27	28	low	low	ADJ
aijbe-121	27	29	compared	compare	VERB
aijbe-121	27	30	to	to	ADP
aijbe-121	27	31	other	other	ADJ
aijbe-121	27	32	countries	country	NOUN
aijbe-121	27	33	in	in	ADP
aijbe-121	27	34	the	the	DET
aijbe-121	27	35	region	region	NOUN
aijbe-121	27	36	(	(	PUNCT
aijbe-121	27	37	tusubira	tusubira	PROPN
aijbe-121	27	38	,	,	PUNCT
aijbe-121	27	39	2018	2018	NUM
aijbe-121	27	40	;	;	PUNCT
aijbe-121	27	41	imf	imf	PROPN
aijbe-121	27	42	,	,	PUNCT
aijbe-121	27	43	2011	2011	NUM
aijbe-121	27	44	)	)	PUNCT
aijbe-121	27	45	.	.	PUNCT
aijbe-121	28	1	besides	besides	SCONJ
aijbe-121	28	2	,	,	PUNCT
aijbe-121	28	3	the	the	DET
aijbe-121	28	4	percentage	percentage	NOUN
aijbe-121	28	5	of	of	ADP
aijbe-121	28	6	income	income	NOUN
aijbe-121	28	7	tax	tax	NOUN
aijbe-121	28	8	from	from	ADP
aijbe-121	28	9	smes	sme	NOUN
aijbe-121	28	10	to	to	ADP
aijbe-121	28	11	uganda	uganda	PROPN
aijbe-121	28	12	’s	’s	PART
aijbe-121	28	13	gdp	gdp	NOUN
aijbe-121	28	14	is	be	AUX
aijbe-121	28	15	below	below	ADP
aijbe-121	28	16	1	1	NUM
aijbe-121	28	17	percent	percent	NOUN
aijbe-121	28	18	(	(	PUNCT
aijbe-121	28	19	ura	ura	NOUN
aijbe-121	28	20	,	,	PUNCT
aijbe-121	28	21	2018	2018	NUM
aijbe-121	28	22	)	)	PUNCT
aijbe-121	28	23	.	.	PUNCT
aijbe-121	29	1	overall	overall	ADV
aijbe-121	29	2	,	,	PUNCT
aijbe-121	29	3	this	this	DET
aijbe-121	29	4	evidence	evidence	NOUN
aijbe-121	29	5	might	might	AUX
aijbe-121	29	6	provide	provide	VERB
aijbe-121	29	7	a	a	DET
aijbe-121	29	8	good	good	ADJ
aijbe-121	29	9	opportunity	opportunity	NOUN
aijbe-121	29	10	to	to	PART
aijbe-121	29	11	investigate	investigate	VERB
aijbe-121	29	12	the	the	DET
aijbe-121	29	13	potential	potential	ADJ
aijbe-121	29	14	relationship	relationship	NOUN
aijbe-121	29	15	between	between	ADP
aijbe-121	29	16	perceptions	perception	NOUN
aijbe-121	29	17	of	of	ADP
aijbe-121	29	18	corruption	corruption	NOUN
aijbe-121	29	19	and	and	CCONJ
aijbe-121	29	20	the	the	DET
aijbe-121	29	21	way	way	NOUN
aijbe-121	29	22	smes	sme	NOUN
aijbe-121	29	23	behave	behave	VERB
aijbe-121	29	24	.	.	PUNCT
aijbe-121	30	1	also	also	ADV
aijbe-121	30	2	,	,	PUNCT
aijbe-121	30	3	tax	tax	NOUN
aijbe-121	30	4	compliance	compliance	NOUN
aijbe-121	30	5	behaviour	behaviour	NOUN
aijbe-121	30	6	is	be	AUX
aijbe-121	30	7	a	a	DET
aijbe-121	30	8	multi	multi	ADJ
aijbe-121	30	9	-	-	ADJ
aijbe-121	30	10	disciplinary	disciplinary	ADJ
aijbe-121	30	11	and	and	CCONJ
aijbe-121	30	12	complex	complex	ADJ
aijbe-121	30	13	issue	issue	NOUN
aijbe-121	30	14	with	with	ADP
aijbe-121	30	15	a	a	DET
aijbe-121	30	16	number	number	NOUN
aijbe-121	30	17	of	of	ADP
aijbe-121	30	18	causes	cause	NOUN
aijbe-121	30	19	.	.	PUNCT
aijbe-121	31	1	however	however	ADV
aijbe-121	31	2	,	,	PUNCT
aijbe-121	31	3	we	we	PRON
aijbe-121	31	4	are	be	AUX
aijbe-121	31	5	motivated	motivated	ADJ
aijbe-121	31	6	to	to	PART
aijbe-121	31	7	seek	seek	VERB
aijbe-121	31	8	a	a	DET
aijbe-121	31	9	clearer	clear	ADJ
aijbe-121	31	10	and	and	CCONJ
aijbe-121	31	11	deeper	deep	ADJ
aijbe-121	31	12	understanding	understanding	NOUN
aijbe-121	31	13	of	of	ADP
aijbe-121	31	14	what	what	PRON
aijbe-121	31	15	influences	influence	VERB
aijbe-121	31	16	taxpayers	taxpayer	NOUN
aijbe-121	31	17	’	’	PART
aijbe-121	31	18	behaviour	behaviour	NOUN
aijbe-121	31	19	in	in	ADP
aijbe-121	31	20	the	the	DET
aijbe-121	31	21	very	very	ADV
aijbe-121	31	22	specific	specific	ADJ
aijbe-121	31	23	context	context	NOUN
aijbe-121	31	24	of	of	ADP
aijbe-121	31	25	uganda	uganda	PROPN
aijbe-121	31	26	.	.	PUNCT
aijbe-121	32	1	particularly	particularly	ADV
aijbe-121	32	2	,	,	PUNCT
aijbe-121	32	3	there	there	PRON
aijbe-121	32	4	is	be	VERB
aijbe-121	32	5	notice	notice	NOUN
aijbe-121	32	6	of	of	ADP
aijbe-121	32	7	a	a	DET
aijbe-121	32	8	collective	collective	ADJ
aijbe-121	32	9	perception	perception	NOUN
aijbe-121	32	10	of	of	ADP
aijbe-121	32	11	pervasive	pervasive	ADJ
aijbe-121	32	12	corruption	corruption	NOUN
aijbe-121	32	13	in	in	ADP
aijbe-121	32	14	uganda	uganda	PROPN
aijbe-121	32	15	.	.	PUNCT
aijbe-121	33	1	coincidentally	coincidentally	ADV
aijbe-121	33	2	,	,	PUNCT
aijbe-121	33	3	there	there	PRON
aijbe-121	33	4	have	have	AUX
aijbe-121	33	5	been	be	AUX
aijbe-121	33	6	several	several	ADJ
aijbe-121	33	7	corruption	corruption	NOUN
aijbe-121	33	8	cases	case	NOUN
aijbe-121	33	9	of	of	ADP
aijbe-121	33	10	public	public	ADJ
aijbe-121	33	11	interest	interest	NOUN
aijbe-121	33	12	involving	involve	VERB
aijbe-121	33	13	both	both	CCONJ
aijbe-121	33	14	public	public	ADJ
aijbe-121	33	15	servants	servant	NOUN
aijbe-121	33	16	and	and	CCONJ
aijbe-121	33	17	tax	tax	NOUN
aijbe-121	33	18	officials	official	NOUN
aijbe-121	33	19	in	in	ADP
aijbe-121	33	20	the	the	DET
aijbe-121	33	21	past	past	ADJ
aijbe-121	33	22	ten	ten	NUM
aijbe-121	33	23	years	year	NOUN
aijbe-121	33	24	(	(	PUNCT
aijbe-121	33	25	ura	ura	NOUN
aijbe-121	33	26	,	,	PUNCT
aijbe-121	33	27	2018	2018	NUM
aijbe-121	33	28	)	)	PUNCT
aijbe-121	33	29	.	.	PUNCT
aijbe-121	34	1	it	it	PRON
aijbe-121	34	2	’s	’	VERB
aijbe-121	34	3	also	also	ADV
aijbe-121	34	4	clear	clear	ADJ
aijbe-121	34	5	that	that	SCONJ
aijbe-121	34	6	tax	tax	NOUN
aijbe-121	34	7	compliance	compliance	NOUN
aijbe-121	34	8	behaviour	behaviour	NOUN
aijbe-121	34	9	may	may	AUX
aijbe-121	34	10	not	not	PART
aijbe-121	34	11	be	be	AUX
aijbe-121	34	12	detached	detach	VERB
aijbe-121	34	13	from	from	ADP
aijbe-121	34	14	corruption	corruption	NOUN
aijbe-121	34	15	settings	setting	NOUN
aijbe-121	34	16	(	(	PUNCT
aijbe-121	34	17	alm	alm	NOUN
aijbe-121	34	18	et	et	PROPN
aijbe-121	34	19	al	al	PROPN
aijbe-121	34	20	.	.	PROPN
aijbe-121	34	21	2016	2016	NUM
aijbe-121	34	22	)	)	PUNCT
aijbe-121	34	23	.	.	PUNCT
aijbe-121	35	1	consequently	consequently	ADV
aijbe-121	35	2	,	,	PUNCT
aijbe-121	35	3	the	the	DET
aijbe-121	35	4	fellow	fellow	NOUN
aijbe-121	35	5	is	be	AUX
aijbe-121	35	6	personally	personally	ADV
aijbe-121	35	7	enchanted	enchant	VERB
aijbe-121	35	8	to	to	PART
aijbe-121	35	9	methodically	methodically	ADV
aijbe-121	35	10	explore	explore	VERB
aijbe-121	35	11	the	the	DET
aijbe-121	35	12	effect	effect	NOUN
aijbe-121	35	13	of	of	ADP
aijbe-121	35	14	this	this	DET
aijbe-121	35	15	social	social	ADJ
aijbe-121	35	16	phenomenon	phenomenon	NOUN
aijbe-121	35	17	on	on	ADP
aijbe-121	35	18	taxpayers	taxpayer	NOUN
aijbe-121	35	19	’	’	PART
aijbe-121	35	20	non	non	ADJ
aijbe-121	35	21	-	-	ADJ
aijbe-121	35	22	compliance	compliance	ADJ
aijbe-121	35	23	behaviour	behaviour	NOUN
aijbe-121	35	24	by	by	ADP
aijbe-121	35	25	using	use	VERB
aijbe-121	35	26	both	both	DET
aijbe-121	35	27	theoretical	theoretical	ADJ
aijbe-121	35	28	models	model	NOUN
aijbe-121	35	29	and	and	CCONJ
aijbe-121	35	30	data	datum	NOUN
aijbe-121	35	31	-	-	PUNCT
aijbe-121	35	32	driven	drive	VERB
aijbe-121	35	33	examinations	examination	NOUN
aijbe-121	35	34	.	.	PUNCT
aijbe-121	36	1	it	it	PRON
aijbe-121	36	2	’s	’	VERB
aijbe-121	36	3	our	our	PRON
aijbe-121	36	4	belief	belief	NOUN
aijbe-121	36	5	that	that	SCONJ
aijbe-121	36	6	an	an	DET
aijbe-121	36	7	evidence	evidence	NOUN
aijbe-121	36	8	-	-	PUNCT
aijbe-121	36	9	based	base	VERB
aijbe-121	36	10	approach	approach	NOUN
aijbe-121	36	11	and	and	CCONJ
aijbe-121	36	12	a	a	DET
aijbe-121	36	13	better	well	ADJ
aijbe-121	36	14	understanding	understanding	NOUN
aijbe-121	36	15	of	of	ADP
aijbe-121	36	16	the	the	DET
aijbe-121	36	17	implications	implication	NOUN
aijbe-121	36	18	of	of	ADP
aijbe-121	36	19	this	this	DET
aijbe-121	36	20	phenomenon	phenomenon	NOUN
aijbe-121	36	21	will	will	AUX
aijbe-121	36	22	be	be	AUX
aijbe-121	36	23	of	of	ADP
aijbe-121	36	24	great	great	ADJ
aijbe-121	36	25	benefit	benefit	NOUN
aijbe-121	36	26	to	to	ADP
aijbe-121	36	27	uganda	uganda	PROPN
aijbe-121	36	28	revenue	revenue	NOUN
aijbe-121	36	29	authority	authority	NOUN
aijbe-121	36	30	and	and	CCONJ
aijbe-121	36	31	uganda	uganda	PROPN
aijbe-121	36	32	as	as	ADP
aijbe-121	36	33	a	a	DET
aijbe-121	36	34	country	country	NOUN
aijbe-121	36	35	,	,	PUNCT
aijbe-121	36	36	which	which	PRON
aijbe-121	36	37	is	be	AUX
aijbe-121	36	38	fraught	fraught	ADJ
aijbe-121	36	39	to	to	ADP
aijbe-121	36	40	enhancing	enhance	VERB
aijbe-121	36	41	the	the	DET
aijbe-121	36	42	level	level	NOUN
aijbe-121	36	43	of	of	ADP
aijbe-121	36	44	taxpayer	taxpayer	NOUN
aijbe-121	36	45	compliance	compliance	NOUN
aijbe-121	36	46	.	.	PUNCT
aijbe-121	37	1	additionally	additionally	ADV
aijbe-121	37	2	,	,	PUNCT
aijbe-121	37	3	tax	tax	NOUN
aijbe-121	37	4	research	research	NOUN
aijbe-121	37	5	is	be	AUX
aijbe-121	37	6	relatively	relatively	ADV
aijbe-121	37	7	new	new	ADJ
aijbe-121	37	8	and	and	CCONJ
aijbe-121	37	9	while	while	SCONJ
aijbe-121	37	10	it	it	PRON
aijbe-121	37	11	typically	typically	ADV
aijbe-121	37	12	has	have	VERB
aijbe-121	37	13	a	a	DET
aijbe-121	37	14	high	high	ADJ
aijbe-121	37	15	framework	framework	NOUN
aijbe-121	37	16	specificity	specificity	NOUN
aijbe-121	37	17	,	,	PUNCT
aijbe-121	37	18	most	most	ADJ
aijbe-121	37	19	of	of	ADP
aijbe-121	37	20	the	the	DET
aijbe-121	37	21	existing	exist	VERB
aijbe-121	37	22	literature	literature	NOUN
aijbe-121	37	23	in	in	ADP
aijbe-121	37	24	this	this	DET
aijbe-121	37	25	area	area	NOUN
aijbe-121	37	26	is	be	AUX
aijbe-121	37	27	inspired	inspire	VERB
aijbe-121	37	28	from	from	ADP
aijbe-121	37	29	advanced	advanced	ADJ
aijbe-121	37	30	economies	economy	NOUN
aijbe-121	37	31	,	,	PUNCT
aijbe-121	37	32	another	another	DET
aijbe-121	37	33	reason	reason	NOUN
aijbe-121	37	34	this	this	DET
aijbe-121	37	35	study	study	NOUN
aijbe-121	37	36	will	will	AUX
aijbe-121	37	37	make	make	VERB
aijbe-121	37	38	a	a	DET
aijbe-121	37	39	contribution	contribution	NOUN
aijbe-121	37	40	.	.	PUNCT
aijbe-121	38	1	although	although	SCONJ
aijbe-121	38	2	prior	prior	ADJ
aijbe-121	38	3	research	research	NOUN
aijbe-121	38	4	identifies	identify	VERB
aijbe-121	38	5	a	a	DET
aijbe-121	38	6	number	number	NOUN
aijbe-121	38	7	of	of	ADP
aijbe-121	38	8	factors	factor	NOUN
aijbe-121	38	9	that	that	PRON
aijbe-121	38	10	influence	influence	NOUN
aijbe-121	38	11	sme	sme	PROPN
aijbe-121	38	12	taxpayers	taxpayer	NOUN
aijbe-121	38	13	’	’	PART
aijbe-121	38	14	compliance	compliance	NOUN
aijbe-121	38	15	behaviour	behaviour	NOUN
aijbe-121	38	16	,	,	PUNCT
aijbe-121	38	17	they	they	PRON
aijbe-121	38	18	are	be	AUX
aijbe-121	38	19	not	not	PART
aijbe-121	38	20	the	the	DET
aijbe-121	38	21	focus	focus	NOUN
aijbe-121	38	22	for	for	ADP
aijbe-121	38	23	this	this	DET
aijbe-121	38	24	study	study	NOUN
aijbe-121	38	25	.	.	PUNCT
aijbe-121	39	1	rather	rather	ADV
aijbe-121	39	2	,	,	PUNCT
aijbe-121	39	3	this	this	DET
aijbe-121	39	4	study	study	NOUN
aijbe-121	39	5	aims	aim	VERB
aijbe-121	39	6	to	to	PART
aijbe-121	39	7	deliver	deliver	VERB
aijbe-121	39	8	more	more	ADJ
aijbe-121	39	9	consideration	consideration	NOUN
aijbe-121	39	10	on	on	ADP
aijbe-121	39	11	how	how	SCONJ
aijbe-121	39	12	perceptions	perception	NOUN
aijbe-121	39	13	of	of	ADP
aijbe-121	39	14	corruption	corruption	NOUN
aijbe-121	39	15	influence	influence	NOUN
aijbe-121	39	16	tax	tax	NOUN
aijbe-121	39	17	fairness	fairness	NOUN
aijbe-121	39	18	and	and	CCONJ
aijbe-121	39	19	intentional	intentional	ADJ
aijbe-121	39	20	tax	tax	NOUN
aijbe-121	39	21	non	non	ADJ
aijbe-121	39	22	-	-	ADJ
aijbe-121	39	23	compliance	compliance	ADJ
aijbe-121	39	24	behaviour	behaviour	NOUN
aijbe-121	39	25	from	from	ADP
aijbe-121	39	26	a	a	DET
aijbe-121	39	27	socio	socio	NOUN
aijbe-121	39	28	-	-	PUNCT
aijbe-121	39	29	psychological	psychological	ADJ
aijbe-121	39	30	lens	len	NOUN
aijbe-121	39	31	.	.	PUNCT
aijbe-121	40	1	the	the	DET
aijbe-121	40	2	reason	reason	NOUN
aijbe-121	40	3	for	for	ADP
aijbe-121	40	4	this	this	PRON
aijbe-121	40	5	is	be	AUX
aijbe-121	40	6	that	that	SCONJ
aijbe-121	40	7	it	it	PRON
aijbe-121	40	8	has	have	AUX
aijbe-121	40	9	been	be	AUX
aijbe-121	40	10	contended	contend	VERB
aijbe-121	40	11	that	that	SCONJ
aijbe-121	40	12	behavioural	behavioural	ADJ
aijbe-121	40	13	studies	study	NOUN
aijbe-121	40	14	in	in	ADP
aijbe-121	40	15	tax	tax	NOUN
aijbe-121	40	16	compliance	compliance	NOUN
aijbe-121	40	17	might	might	AUX
aijbe-121	40	18	improve	improve	VERB
aijbe-121	40	19	tax	tax	NOUN
aijbe-121	40	20	compliance	compliance	NOUN
aijbe-121	40	21	behaviour	behaviour	NOUN
aijbe-121	40	22	(	(	PUNCT
aijbe-121	40	23	kornhauser	kornhauser	NOUN
aijbe-121	40	24	,	,	PUNCT
aijbe-121	40	25	2007	2007	NUM
aijbe-121	40	26	;	;	PUNCT
aijbe-121	40	27	cullis	cullis	PROPN
aijbe-121	40	28	&	&	CCONJ
aijbe-121	40	29	lewis	lewis	PROPN
aijbe-121	40	30	,	,	PUNCT
aijbe-121	40	31	1997	1997	NUM
aijbe-121	40	32	)	)	PUNCT
aijbe-121	40	33	.	.	PUNCT
aijbe-121	41	1	thus	thus	ADV
aijbe-121	41	2	,	,	PUNCT
aijbe-121	41	3	if	if	SCONJ
aijbe-121	41	4	the	the	DET
aijbe-121	41	5	effects	effect	NOUN
aijbe-121	41	6	of	of	ADP
aijbe-121	41	7	this	this	DET
aijbe-121	41	8	variable	variable	NOUN
aijbe-121	41	9	can	can	AUX
aijbe-121	41	10	be	be	AUX
aijbe-121	41	11	understood	understand	VERB
aijbe-121	41	12	,	,	PUNCT
aijbe-121	41	13	it	it	PRON
aijbe-121	41	14	will	will	AUX
aijbe-121	41	15	be	be	AUX
aijbe-121	41	16	possible	possible	ADJ
aijbe-121	41	17	to	to	PART
aijbe-121	41	18	establish	establish	VERB
aijbe-121	41	19	an	an	DET
aijbe-121	41	20	extended	extended	ADJ
aijbe-121	41	21	contextual	contextual	ADJ
aijbe-121	41	22	and	and	CCONJ
aijbe-121	41	23	specific	specific	ADJ
aijbe-121	41	24	determinant	determinant	NOUN
aijbe-121	41	25	of	of	ADP
aijbe-121	41	26	ugandan	ugandan	PROPN
aijbe-121	41	27	sme	sme	PROPN
aijbe-121	41	28	income	income	PROPN
aijbe-121	41	29	tax	tax	PROPN
aijbe-121	41	30	’s	’s	PART
aijbe-121	41	31	compliance	compliance	NOUN
aijbe-121	41	32	behaviour	behaviour	NOUN
aijbe-121	41	33	in	in	ADP
aijbe-121	41	34	particular	particular	ADJ
aijbe-121	41	35	,	,	PUNCT
aijbe-121	41	36	and	and	CCONJ
aijbe-121	41	37	wider	wide	ADJ
aijbe-121	41	38	knowledge	knowledge	NOUN
aijbe-121	41	39	of	of	ADP
aijbe-121	41	40	tax	tax	NOUN
aijbe-121	41	41	compliance	compliance	NOUN
aijbe-121	41	42	behaviour	behaviour	NOUN
aijbe-121	41	43	in	in	ADP
aijbe-121	41	44	general	general	ADJ
aijbe-121	41	45	,	,	PUNCT
aijbe-121	41	46	as	as	ADV
aijbe-121	41	47	well	well	ADV
aijbe-121	41	48	as	as	ADP
aijbe-121	41	49	suitable	suitable	ADJ
aijbe-121	41	50	plans	plan	NOUN
aijbe-121	41	51	for	for	ADP
aijbe-121	41	52	its	its	PRON
aijbe-121	41	53	treatment	treatment	NOUN
aijbe-121	41	54	.	.	PUNCT
aijbe-121	42	1	1.1	1.1	NUM
aijbe-121	42	2	scope	scope	NOUN
aijbe-121	42	3	of	of	ADP
aijbe-121	42	4	the	the	DET
aijbe-121	42	5	study	study	NOUN
aijbe-121	42	6	there	there	PRON
aijbe-121	42	7	is	be	VERB
aijbe-121	42	8	no	no	DET
aijbe-121	42	9	single	single	ADJ
aijbe-121	42	10	tax	tax	NOUN
aijbe-121	42	11	compliance	compliance	NOUN
aijbe-121	42	12	theory	theory	NOUN
aijbe-121	42	13	that	that	PRON
aijbe-121	42	14	is	be	AUX
aijbe-121	42	15	widely	widely	ADV
aijbe-121	42	16	accepted	accept	VERB
aijbe-121	42	17	.	.	PUNCT
aijbe-121	43	1	and	and	CCONJ
aijbe-121	43	2	it	it	PRON
aijbe-121	43	3	has	have	AUX
aijbe-121	43	4	also	also	ADV
aijbe-121	43	5	been	be	AUX
aijbe-121	43	6	recognised	recognise	VERB
aijbe-121	43	7	that	that	SCONJ
aijbe-121	43	8	determining	determine	VERB
aijbe-121	43	9	the	the	DET
aijbe-121	43	10	factors	factor	NOUN
aijbe-121	43	11	that	that	PRON
aijbe-121	43	12	influence	influence	VERB
aijbe-121	43	13	taxpayer	taxpayer	NOUN
aijbe-121	43	14	behaviour	behaviour	NOUN
aijbe-121	43	15	,	,	PUNCT
aijbe-121	43	16	whether	whether	SCONJ
aijbe-121	43	17	compliant	compliant	ADJ
aijbe-121	43	18	or	or	CCONJ
aijbe-121	43	19	non	non	ADJ
aijbe-121	43	20	-	-	ADJ
aijbe-121	43	21	compliant	compliant	ADJ
aijbe-121	43	22	,	,	PUNCT
aijbe-121	43	23	is	be	AUX
aijbe-121	43	24	difficult	difficult	ADJ
aijbe-121	43	25	(	(	PUNCT
aijbe-121	43	26	oecd	oecd	PROPN
aijbe-121	43	27	,	,	PUNCT
aijbe-121	43	28	2010a	2010a	NUM
aijbe-121	43	29	,	,	PUNCT
aijbe-121	43	30	2014b	2014b	NUM
aijbe-121	43	31	)	)	PUNCT
aijbe-121	43	32	.	.	PUNCT
aijbe-121	44	1	hence	hence	ADV
aijbe-121	44	2	,	,	PUNCT
aijbe-121	44	3	there	there	PRON
aijbe-121	44	4	is	be	VERB
aijbe-121	44	5	a	a	DET
aijbe-121	44	6	consensus	consensus	NOUN
aijbe-121	44	7	among	among	ADP
aijbe-121	44	8	researchers	researcher	NOUN
aijbe-121	44	9	that	that	SCONJ
aijbe-121	44	10	no	no	DET
aijbe-121	44	11	single	single	ADJ
aijbe-121	44	12	variable	variable	NOUN
aijbe-121	44	13	or	or	CCONJ
aijbe-121	44	14	compliance	compliance	NOUN
aijbe-121	44	15	festo	festo	NOUN
aijbe-121	44	16	m	m	PROPN
aijbe-121	44	17	(	(	PUNCT
aijbe-121	44	18	2022	2022	NUM
aijbe-121	44	19	)	)	PUNCT
aijbe-121	44	20	60	60	NUM
aijbe-121	44	21	american	american	ADJ
aijbe-121	44	22	interdisciplinary	interdisciplinary	ADJ
aijbe-121	44	23	journal	journal	NOUN
aijbe-121	44	24	of	of	ADP
aijbe-121	44	25	business	business	NOUN
aijbe-121	44	26	and	and	CCONJ
aijbe-121	44	27	economics	economic	NOUN
aijbe-121	44	28	|	|	ADV
aijbe-121	44	29	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-121	44	30	model	model	NOUN
aijbe-121	44	31	is	be	AUX
aijbe-121	44	32	known	know	VERB
aijbe-121	44	33	to	to	PART
aijbe-121	44	34	exist	exist	VERB
aijbe-121	44	35	that	that	PRON
aijbe-121	44	36	is	be	AUX
aijbe-121	44	37	capable	capable	ADJ
aijbe-121	44	38	of	of	ADP
aijbe-121	44	39	fully	fully	ADV
aijbe-121	44	40	explaining	explain	VERB
aijbe-121	44	41	tax	tax	NOUN
aijbe-121	44	42	compliance	compliance	NOUN
aijbe-121	44	43	behaviour	behaviour	NOUN
aijbe-121	44	44	on	on	ADP
aijbe-121	44	45	its	its	PRON
aijbe-121	44	46	own	own	ADJ
aijbe-121	44	47	(	(	PUNCT
aijbe-121	44	48	efebera	efebera	PROPN
aijbe-121	44	49	et	et	PROPN
aijbe-121	44	50	al	al	PROPN
aijbe-121	44	51	.	.	PROPN
aijbe-121	44	52	2004	2004	NUM
aijbe-121	44	53	)	)	PUNCT
aijbe-121	44	54	.	.	PUNCT
aijbe-121	45	1	however	however	ADV
aijbe-121	45	2	,	,	PUNCT
aijbe-121	45	3	a	a	DET
aijbe-121	45	4	number	number	NOUN
aijbe-121	45	5	of	of	ADP
aijbe-121	45	6	conceptual	conceptual	ADJ
aijbe-121	45	7	models	model	NOUN
aijbe-121	45	8	with	with	ADP
aijbe-121	45	9	a	a	DET
aijbe-121	45	10	wide	wide	ADJ
aijbe-121	45	11	range	range	NOUN
aijbe-121	45	12	of	of	ADP
aijbe-121	45	13	variables	variable	NOUN
aijbe-121	45	14	,	,	PUNCT
aijbe-121	45	15	have	have	AUX
aijbe-121	45	16	been	be	AUX
aijbe-121	45	17	entwined	entwine	VERB
aijbe-121	45	18	in	in	ADP
aijbe-121	45	19	an	an	DET
aijbe-121	45	20	attempt	attempt	NOUN
aijbe-121	45	21	to	to	PART
aijbe-121	45	22	explain	explain	VERB
aijbe-121	45	23	taxpayers	taxpayer	NOUN
aijbe-121	45	24	’	’	PART
aijbe-121	45	25	compliance	compliance	NOUN
aijbe-121	45	26	behaviour	behaviour	NOUN
aijbe-121	45	27	(	(	PUNCT
aijbe-121	45	28	alm	alm	PROPN
aijbe-121	45	29	,	,	PUNCT
aijbe-121	45	30	1999	1999	NUM
aijbe-121	45	31	;	;	PUNCT
aijbe-121	45	32	jackson	jackson	PROPN
aijbe-121	45	33	&	&	CCONJ
aijbe-121	45	34	milliron	milliron	PROPN
aijbe-121	45	35	,	,	PUNCT
aijbe-121	45	36	1986	1986	NUM
aijbe-121	45	37	)	)	PUNCT
aijbe-121	45	38	.	.	PUNCT
aijbe-121	46	1	nonetheless	nonetheless	ADV
aijbe-121	46	2	,	,	PUNCT
aijbe-121	46	3	due	due	ADP
aijbe-121	46	4	to	to	ADP
aijbe-121	46	5	the	the	DET
aijbe-121	46	6	limitation	limitation	NOUN
aijbe-121	46	7	of	of	ADP
aijbe-121	46	8	research	research	NOUN
aijbe-121	46	9	resources	resource	NOUN
aijbe-121	46	10	,	,	PUNCT
aijbe-121	46	11	to	to	PART
aijbe-121	46	12	comprehensively	comprehensively	ADV
aijbe-121	46	13	include	include	VERB
aijbe-121	46	14	all	all	DET
aijbe-121	46	15	these	these	DET
aijbe-121	46	16	inherent	inherent	ADJ
aijbe-121	46	17	factors	factor	NOUN
aijbe-121	46	18	is	be	AUX
aijbe-121	46	19	certainly	certainly	ADV
aijbe-121	46	20	beyond	beyond	ADP
aijbe-121	46	21	the	the	DET
aijbe-121	46	22	scope	scope	NOUN
aijbe-121	46	23	of	of	ADP
aijbe-121	46	24	this	this	DET
aijbe-121	46	25	study	study	NOUN
aijbe-121	46	26	(	(	PUNCT
aijbe-121	46	27	oecd	oecd	PROPN
aijbe-121	46	28	,	,	PUNCT
aijbe-121	46	29	2010a	2010a	NUM
aijbe-121	46	30	;	;	PUNCT
aijbe-121	46	31	mckerchar	mckerchar	PROPN
aijbe-121	46	32	,	,	PUNCT
aijbe-121	46	33	2010	2010	NUM
aijbe-121	46	34	)	)	PUNCT
aijbe-121	46	35	.	.	PUNCT
aijbe-121	47	1	given	give	VERB
aijbe-121	47	2	the	the	DET
aijbe-121	47	3	information	information	NOUN
aijbe-121	47	4	in	in	ADP
aijbe-121	47	5	the	the	DET
aijbe-121	47	6	foregoing	forego	VERB
aijbe-121	47	7	paragraph	paragraph	NOUN
aijbe-121	47	8	,	,	PUNCT
aijbe-121	47	9	this	this	DET
aijbe-121	47	10	study	study	NOUN
aijbe-121	47	11	will	will	AUX
aijbe-121	47	12	be	be	AUX
aijbe-121	47	13	confined	confine	VERB
aijbe-121	47	14	to	to	ADP
aijbe-121	47	15	the	the	DET
aijbe-121	47	16	compliance	compliance	NOUN
aijbe-121	47	17	behaviour	behaviour	NOUN
aijbe-121	47	18	of	of	ADP
aijbe-121	47	19	smes	sme	NOUN
aijbe-121	47	20	in	in	ADP
aijbe-121	47	21	the	the	DET
aijbe-121	47	22	ugandan	ugandan	ADJ
aijbe-121	47	23	context	context	NOUN
aijbe-121	47	24	in	in	ADP
aijbe-121	47	25	the	the	DET
aijbe-121	47	26	informal	informal	ADJ
aijbe-121	47	27	and	and	CCONJ
aijbe-121	47	28	formal	formal	ADJ
aijbe-121	47	29	sectors	sector	NOUN
aijbe-121	47	30	.	.	PUNCT
aijbe-121	48	1	in	in	ADP
aijbe-121	48	2	relation	relation	NOUN
aijbe-121	48	3	to	to	ADP
aijbe-121	48	4	the	the	DET
aijbe-121	48	5	purpose	purpose	NOUN
aijbe-121	48	6	of	of	ADP
aijbe-121	48	7	the	the	DET
aijbe-121	48	8	study	study	NOUN
aijbe-121	48	9	,	,	PUNCT
aijbe-121	48	10	it	it	PRON
aijbe-121	48	11	will	will	AUX
aijbe-121	48	12	be	be	AUX
aijbe-121	48	13	assumed	assume	VERB
aijbe-121	48	14	that	that	SCONJ
aijbe-121	48	15	perceptions	perception	NOUN
aijbe-121	48	16	can	can	AUX
aijbe-121	48	17	only	only	ADV
aijbe-121	48	18	be	be	AUX
aijbe-121	48	19	addressed	address	VERB
aijbe-121	48	20	at	at	ADP
aijbe-121	48	21	the	the	DET
aijbe-121	48	22	individual	individual	ADJ
aijbe-121	48	23	level	level	NOUN
aijbe-121	48	24	(	(	PUNCT
aijbe-121	48	25	mendes	mende	NOUN
aijbe-121	48	26	,	,	PUNCT
aijbe-121	48	27	2004	2004	NUM
aijbe-121	48	28	)	)	PUNCT
aijbe-121	48	29	hence	hence	ADV
aijbe-121	48	30	the	the	DET
aijbe-121	48	31	need	need	NOUN
aijbe-121	48	32	to	to	PART
aijbe-121	48	33	target	target	VERB
aijbe-121	48	34	owners	owner	NOUN
aijbe-121	48	35	and	and	CCONJ
aijbe-121	48	36	managers	manager	NOUN
aijbe-121	48	37	of	of	ADP
aijbe-121	48	38	these	these	DET
aijbe-121	48	39	firms	firm	NOUN
aijbe-121	48	40	.	.	PUNCT
aijbe-121	49	1	also	also	ADV
aijbe-121	49	2	,	,	PUNCT
aijbe-121	49	3	completion	completion	NOUN
aijbe-121	49	4	of	of	ADP
aijbe-121	49	5	the	the	DET
aijbe-121	49	6	tax	tax	NOUN
aijbe-121	49	7	returns	return	NOUN
aijbe-121	49	8	is	be	AUX
aijbe-121	49	9	subject	subject	ADJ
aijbe-121	49	10	to	to	ADP
aijbe-121	49	11	various	various	ADJ
aijbe-121	49	12	mental	mental	ADJ
aijbe-121	49	13	processes	process	NOUN
aijbe-121	49	14	,	,	PUNCT
aijbe-121	49	15	including	include	VERB
aijbe-121	49	16	information	information	NOUN
aijbe-121	49	17	processing	processing	NOUN
aijbe-121	49	18	and	and	CCONJ
aijbe-121	49	19	motivation	motivation	NOUN
aijbe-121	49	20	which	which	PRON
aijbe-121	49	21	influence	influence	NOUN
aijbe-121	49	22	tax	tax	NOUN
aijbe-121	49	23	compliance	compliance	NOUN
aijbe-121	49	24	(	(	PUNCT
aijbe-121	49	25	antonides	antonides	PROPN
aijbe-121	49	26	&	&	CCONJ
aijbe-121	49	27	robben	robben	PROPN
aijbe-121	49	28	,	,	PUNCT
aijbe-121	49	29	1995	1995	NUM
aijbe-121	49	30	)	)	PUNCT
aijbe-121	49	31	.	.	PUNCT
aijbe-121	50	1	second	second	ADJ
aijbe-121	50	2	,	,	PUNCT
aijbe-121	50	3	in	in	ADP
aijbe-121	50	4	order	order	NOUN
aijbe-121	50	5	to	to	PART
aijbe-121	50	6	be	be	AUX
aijbe-121	50	7	able	able	ADJ
aijbe-121	50	8	to	to	PART
aijbe-121	50	9	undertake	undertake	VERB
aijbe-121	50	10	appropriate	appropriate	ADJ
aijbe-121	50	11	modelling	modelling	NOUN
aijbe-121	50	12	,	,	PUNCT
aijbe-121	50	13	this	this	DET
aijbe-121	50	14	study	study	NOUN
aijbe-121	50	15	will	will	AUX
aijbe-121	50	16	only	only	ADV
aijbe-121	50	17	investigate	investigate	VERB
aijbe-121	50	18	the	the	DET
aijbe-121	50	19	taxpayers	taxpayer	NOUN
aijbe-121	50	20	’	’	PART
aijbe-121	50	21	compliance	compliance	NOUN
aijbe-121	50	22	behaviour	behaviour	NOUN
aijbe-121	50	23	with	with	ADP
aijbe-121	50	24	respect	respect	NOUN
aijbe-121	50	25	to	to	ADP
aijbe-121	50	26	their	their	PRON
aijbe-121	50	27	annual	annual	ADJ
aijbe-121	50	28	tax	tax	NOUN
aijbe-121	50	29	return	return	NOUN
aijbe-121	50	30	for	for	ADP
aijbe-121	50	31	the	the	DET
aijbe-121	50	32	year	year	NOUN
aijbe-121	50	33	2019	2019	NUM
aijbe-121	50	34	and	and	CCONJ
aijbe-121	50	35	2020	2020	NUM
aijbe-121	50	36	.	.	PUNCT
aijbe-121	51	1	tax	tax	NOUN
aijbe-121	51	2	compliance	compliance	NOUN
aijbe-121	51	3	outcomes	outcome	NOUN
aijbe-121	51	4	in	in	ADP
aijbe-121	51	5	this	this	DET
aijbe-121	51	6	study	study	NOUN
aijbe-121	51	7	will	will	AUX
aijbe-121	51	8	focus	focus	VERB
aijbe-121	51	9	on	on	ADP
aijbe-121	51	10	oecd	oecd	PROPN
aijbe-121	51	11	’s	’s	PART
aijbe-121	51	12	(	(	PUNCT
aijbe-121	51	13	2014	2014	NUM
aijbe-121	51	14	)	)	PUNCT
aijbe-121	51	15	classification	classification	NOUN
aijbe-121	51	16	of	of	ADP
aijbe-121	51	17	expected	expect	VERB
aijbe-121	51	18	behaviour	behaviour	NOUN
aijbe-121	51	19	namely	namely	ADV
aijbe-121	51	20	;	;	PUNCT
aijbe-121	51	21	correctly	correctly	ADV
aijbe-121	51	22	reporting	report	VERB
aijbe-121	51	23	income	income	NOUN
aijbe-121	51	24	in	in	ADP
aijbe-121	51	25	the	the	DET
aijbe-121	51	26	annual	annual	ADJ
aijbe-121	51	27	tax	tax	NOUN
aijbe-121	51	28	return	return	NOUN
aijbe-121	51	29	.	.	PUNCT
aijbe-121	52	1	1.2	1.2	NUM
aijbe-121	52	2	research	research	NOUN
aijbe-121	52	3	questions	question	NOUN
aijbe-121	52	4	the	the	DET
aijbe-121	52	5	main	main	ADJ
aijbe-121	52	6	objects	object	NOUN
aijbe-121	52	7	of	of	ADP
aijbe-121	52	8	this	this	DET
aijbe-121	52	9	study	study	NOUN
aijbe-121	52	10	can	can	AUX
aijbe-121	52	11	be	be	AUX
aijbe-121	52	12	reflected	reflect	VERB
aijbe-121	52	13	in	in	ADP
aijbe-121	52	14	three	three	NUM
aijbe-121	52	15	primary	primary	ADJ
aijbe-121	52	16	research	research	NOUN
aijbe-121	52	17	questions	question	NOUN
aijbe-121	52	18	:	:	PUNCT
aijbe-121	52	19	a	a	X
aijbe-121	52	20	)	)	PUNCT
aijbe-121	52	21	what	what	PRON
aijbe-121	52	22	is	be	AUX
aijbe-121	52	23	the	the	DET
aijbe-121	52	24	extent	extent	NOUN
aijbe-121	52	25	of	of	ADP
aijbe-121	52	26	the	the	DET
aijbe-121	52	27	relationship	relationship	NOUN
aijbe-121	52	28	between	between	ADP
aijbe-121	52	29	perceptions	perception	NOUN
aijbe-121	52	30	of	of	ADP
aijbe-121	52	31	corruption	corruption	NOUN
aijbe-121	52	32	and	and	CCONJ
aijbe-121	52	33	perceptions	perception	NOUN
aijbe-121	52	34	of	of	ADP
aijbe-121	52	35	tax	tax	NOUN
aijbe-121	52	36	unfairness	unfairness	NOUN
aijbe-121	52	37	among	among	ADP
aijbe-121	52	38	the	the	DET
aijbe-121	52	39	self	self	NOUN
aijbe-121	52	40	-	-	PUNCT
aijbe-121	52	41	employed	employ	VERB
aijbe-121	52	42	?	?	PUNCT
aijbe-121	53	1	b	b	X
aijbe-121	53	2	)	)	PUNCT
aijbe-121	53	3	what	what	PRON
aijbe-121	53	4	is	be	AUX
aijbe-121	53	5	the	the	DET
aijbe-121	53	6	level	level	NOUN
aijbe-121	53	7	of	of	ADP
aijbe-121	53	8	the	the	DET
aijbe-121	53	9	relationship	relationship	NOUN
aijbe-121	53	10	between	between	ADP
aijbe-121	53	11	tax	tax	NOUN
aijbe-121	53	12	unfairness	unfairness	NOUN
aijbe-121	53	13	and	and	CCONJ
aijbe-121	53	14	tax	tax	NOUN
aijbe-121	53	15	non	non	ADJ
aijbe-121	53	16	-	-	ADJ
aijbe-121	53	17	compliance	compliance	ADJ
aijbe-121	53	18	behaviour	behaviour	NOUN
aijbe-121	53	19	among	among	ADP
aijbe-121	53	20	the	the	DET
aijbe-121	53	21	self	self	NOUN
aijbe-121	53	22	-	-	PUNCT
aijbe-121	53	23	employed	employ	VERB
aijbe-121	53	24	in	in	ADP
aijbe-121	53	25	uganda	uganda	PROPN
aijbe-121	53	26	?	?	PUNCT
aijbe-121	54	1	c	c	X
aijbe-121	54	2	)	)	PUNCT
aijbe-121	54	3	what	what	PRON
aijbe-121	54	4	is	be	AUX
aijbe-121	54	5	the	the	DET
aijbe-121	54	6	extent	extent	NOUN
aijbe-121	54	7	of	of	ADP
aijbe-121	54	8	the	the	DET
aijbe-121	54	9	relationship	relationship	NOUN
aijbe-121	54	10	between	between	ADP
aijbe-121	54	11	perceptions	perception	NOUN
aijbe-121	54	12	of	of	ADP
aijbe-121	54	13	corruption	corruption	NOUN
aijbe-121	54	14	and	and	CCONJ
aijbe-121	54	15	tax	tax	NOUN
aijbe-121	54	16	non	non	ADJ
aijbe-121	54	17	-	-	ADJ
aijbe-121	54	18	compliance	compliance	ADJ
aijbe-121	54	19	behaviour	behaviour	NOUN
aijbe-121	54	20	among	among	ADP
aijbe-121	54	21	the	the	DET
aijbe-121	54	22	self	self	NOUN
aijbe-121	54	23	-	-	PUNCT
aijbe-121	54	24	employed	employ	VERB
aijbe-121	54	25	?	?	PUNCT
aijbe-121	55	1	1.3	1.3	NUM
aijbe-121	55	2	significance	significance	NOUN
aijbe-121	55	3	and	and	CCONJ
aijbe-121	55	4	justification	justification	NOUN
aijbe-121	55	5	with	with	ADP
aijbe-121	55	6	the	the	DET
aijbe-121	55	7	systematic	systematic	ADJ
aijbe-121	55	8	investigation	investigation	NOUN
aijbe-121	55	9	,	,	PUNCT
aijbe-121	55	10	the	the	DET
aijbe-121	55	11	findings	finding	NOUN
aijbe-121	55	12	will	will	AUX
aijbe-121	55	13	explain	explain	VERB
aijbe-121	55	14	the	the	DET
aijbe-121	55	15	relationship	relationship	NOUN
aijbe-121	55	16	between	between	ADP
aijbe-121	55	17	perceived	perceive	VERB
aijbe-121	55	18	level	level	NOUN
aijbe-121	55	19	of	of	ADP
aijbe-121	55	20	corruption	corruption	NOUN
aijbe-121	55	21	and	and	CCONJ
aijbe-121	55	22	tax	tax	NOUN
aijbe-121	55	23	fairness	fairness	NOUN
aijbe-121	55	24	in	in	ADP
aijbe-121	55	25	uganda	uganda	PROPN
aijbe-121	55	26	,	,	PUNCT
aijbe-121	55	27	and	and	CCONJ
aijbe-121	55	28	the	the	DET
aijbe-121	55	29	tax	tax	NOUN
aijbe-121	55	30	non	non	ADJ
aijbe-121	55	31	-	-	ADJ
aijbe-121	55	32	compliance	compliance	ADJ
aijbe-121	55	33	behaviour	behaviour	NOUN
aijbe-121	55	34	of	of	ADP
aijbe-121	55	35	sme	sme	PROPN
aijbe-121	55	36	taxpayers	taxpayer	NOUN
aijbe-121	55	37	.	.	PUNCT
aijbe-121	56	1	the	the	DET
aijbe-121	56	2	study	study	NOUN
aijbe-121	56	3	findings	finding	NOUN
aijbe-121	56	4	will	will	AUX
aijbe-121	56	5	make	make	VERB
aijbe-121	56	6	a	a	DET
aijbe-121	56	7	contribution	contribution	NOUN
aijbe-121	56	8	to	to	ADP
aijbe-121	56	9	both	both	CCONJ
aijbe-121	56	10	the	the	DET
aijbe-121	56	11	theoretical	theoretical	ADJ
aijbe-121	56	12	and	and	CCONJ
aijbe-121	56	13	practical	practical	ADJ
aijbe-121	56	14	levels	level	NOUN
aijbe-121	56	15	.	.	PUNCT
aijbe-121	57	1	on	on	ADP
aijbe-121	57	2	the	the	DET
aijbe-121	57	3	theoretical	theoretical	ADJ
aijbe-121	57	4	level	level	NOUN
aijbe-121	57	5	,	,	PUNCT
aijbe-121	57	6	this	this	DET
aijbe-121	57	7	study	study	NOUN
aijbe-121	57	8	expands	expand	VERB
aijbe-121	57	9	the	the	DET
aijbe-121	57	10	increasingly	increasingly	ADV
aijbe-121	57	11	popular	popular	ADJ
aijbe-121	57	12	theory	theory	NOUN
aijbe-121	57	13	of	of	ADP
aijbe-121	57	14	tax	tax	NOUN
aijbe-121	57	15	morale	morale	NOUN
aijbe-121	57	16	(	(	PUNCT
aijbe-121	57	17	brink	brink	NOUN
aijbe-121	57	18	&	&	CCONJ
aijbe-121	57	19	porcano	porcano	PROPN
aijbe-121	57	20	,	,	PUNCT
aijbe-121	57	21	2016	2016	NUM
aijbe-121	57	22	;	;	PUNCT
aijbe-121	57	23	cummings	cummings	PROPN
aijbe-121	57	24	et	et	PROPN
aijbe-121	57	25	al	al	PROPN
aijbe-121	57	26	.	.	PROPN
aijbe-121	57	27	,	,	PUNCT
aijbe-121	57	28	2009	2009	NUM
aijbe-121	57	29	;	;	PUNCT
aijbe-121	57	30	frey	frey	NOUN
aijbe-121	57	31	and	and	CCONJ
aijbe-121	57	32	torgler	torgler	NOUN
aijbe-121	57	33	,	,	PUNCT
aijbe-121	57	34	2007	2007	NUM
aijbe-121	57	35	;	;	PUNCT
aijbe-121	57	36	halla	halla	NOUN
aijbe-121	57	37	,	,	PUNCT
aijbe-121	57	38	2012	2012	NUM
aijbe-121	57	39	;	;	PUNCT
aijbe-121	57	40	jahnke	jahnke	PROPN
aijbe-121	57	41	,	,	PUNCT
aijbe-121	57	42	2015	2015	NUM
aijbe-121	57	43	;	;	PUNCT
aijbe-121	57	44	kornhauser	kornhauser	NOUN
aijbe-121	57	45	,	,	PUNCT
aijbe-121	57	46	2007	2007	NUM
aijbe-121	57	47	;	;	PUNCT
aijbe-121	57	48	macgregor	macgregor	PROPN
aijbe-121	57	49	&	&	CCONJ
aijbe-121	57	50	wilkinson	wilkinson	PROPN
aijbe-121	57	51	,	,	PUNCT
aijbe-121	57	52	2012	2012	NUM
aijbe-121	57	53	;	;	PUNCT
aijbe-121	57	54	mckerchar	mckerchar	PROPN
aijbe-121	57	55	et	et	PROPN
aijbe-121	57	56	al	al	PROPN
aijbe-121	57	57	.	.	PROPN
aijbe-121	57	58	,	,	PUNCT
aijbe-121	57	59	2013	2013	NUM
aijbe-121	57	60	;	;	PUNCT
aijbe-121	57	61	yucedogru	yucedogru	PROPN
aijbe-121	57	62	&	&	CCONJ
aijbe-121	57	63	hasseldine	hasseldine	PROPN
aijbe-121	57	64	,	,	PUNCT
aijbe-121	57	65	2016	2016	NUM
aijbe-121	57	66	)	)	PUNCT
aijbe-121	57	67	by	by	ADP
aijbe-121	57	68	identifying	identify	VERB
aijbe-121	57	69	the	the	DET
aijbe-121	57	70	impact	impact	NOUN
aijbe-121	57	71	of	of	ADP
aijbe-121	57	72	perceptions	perception	NOUN
aijbe-121	57	73	of	of	ADP
aijbe-121	57	74	corruption	corruption	NOUN
aijbe-121	57	75	have	have	VERB
aijbe-121	57	76	on	on	ADP
aijbe-121	57	77	tax	tax	NOUN
aijbe-121	57	78	fairness	fairness	NOUN
aijbe-121	57	79	and	and	CCONJ
aijbe-121	57	80	tax	tax	NOUN
aijbe-121	57	81	compliance	compliance	NOUN
aijbe-121	57	82	behaviour	behaviour	NOUN
aijbe-121	57	83	.	.	PUNCT
aijbe-121	58	1	furthermore	furthermore	ADV
aijbe-121	58	2	,	,	PUNCT
aijbe-121	58	3	because	because	SCONJ
aijbe-121	58	4	deterrence	deterrence	NOUN
aijbe-121	58	5	theory	theory	NOUN
aijbe-121	58	6	often	often	ADV
aijbe-121	58	7	does	do	AUX
aijbe-121	58	8	not	not	PART
aijbe-121	58	9	work	work	VERB
aijbe-121	58	10	well	well	ADV
aijbe-121	58	11	in	in	ADP
aijbe-121	58	12	practice	practice	NOUN
aijbe-121	58	13	(	(	PUNCT
aijbe-121	58	14	osofsky	osofsky	ADJ
aijbe-121	58	15	,	,	PUNCT
aijbe-121	58	16	2014	2014	NUM
aijbe-121	58	17	)	)	PUNCT
aijbe-121	58	18	,	,	PUNCT
aijbe-121	58	19	to	to	PART
aijbe-121	58	20	provide	provide	VERB
aijbe-121	58	21	adequate	adequate	ADJ
aijbe-121	58	22	explanation	explanation	NOUN
aijbe-121	58	23	of	of	ADP
aijbe-121	58	24	the	the	DET
aijbe-121	58	25	dynamic	dynamic	NOUN
aijbe-121	58	26	of	of	ADP
aijbe-121	58	27	tax	tax	NOUN
aijbe-121	58	28	compliance	compliance	NOUN
aijbe-121	58	29	behaviour	behaviour	NOUN
aijbe-121	58	30	,	,	PUNCT
aijbe-121	58	31	an	an	DET
aijbe-121	58	32	extension	extension	NOUN
aijbe-121	58	33	to	to	ADP
aijbe-121	58	34	the	the	DET
aijbe-121	58	35	standard	standard	ADJ
aijbe-121	58	36	model	model	NOUN
aijbe-121	58	37	is	be	AUX
aijbe-121	58	38	needed	need	VERB
aijbe-121	58	39	(	(	PUNCT
aijbe-121	58	40	ritsatos	ritsato	NOUN
aijbe-121	58	41	,	,	PUNCT
aijbe-121	58	42	2014	2014	NUM
aijbe-121	58	43	)	)	PUNCT
aijbe-121	58	44	.	.	PUNCT
aijbe-121	59	1	although	although	SCONJ
aijbe-121	59	2	much	much	ADJ
aijbe-121	59	3	is	be	AUX
aijbe-121	59	4	currently	currently	ADV
aijbe-121	59	5	known	know	VERB
aijbe-121	59	6	about	about	ADP
aijbe-121	59	7	the	the	DET
aijbe-121	59	8	determinants	determinant	NOUN
aijbe-121	59	9	of	of	ADP
aijbe-121	59	10	tax	tax	NOUN
aijbe-121	59	11	compliance	compliance	NOUN
aijbe-121	59	12	,	,	PUNCT
aijbe-121	59	13	the	the	DET
aijbe-121	59	14	way	way	NOUN
aijbe-121	59	15	by	by	ADP
aijbe-121	59	16	which	which	PRON
aijbe-121	59	17	perceptions	perception	NOUN
aijbe-121	59	18	of	of	ADP
aijbe-121	59	19	corruption	corruption	NOUN
aijbe-121	59	20	influence	influence	NOUN
aijbe-121	59	21	tax	tax	NOUN
aijbe-121	59	22	compliance	compliance	NOUN
aijbe-121	59	23	behaviour	behaviour	NOUN
aijbe-121	59	24	has	have	AUX
aijbe-121	59	25	not	not	PART
aijbe-121	59	26	been	be	AUX
aijbe-121	59	27	clearly	clearly	ADV
aijbe-121	59	28	established	establish	VERB
aijbe-121	59	29	.	.	PUNCT
aijbe-121	60	1	also	also	ADV
aijbe-121	60	2	,	,	PUNCT
aijbe-121	60	3	tentative	tentative	ADJ
aijbe-121	60	4	studies	study	NOUN
aijbe-121	60	5	have	have	AUX
aijbe-121	60	6	distinguished	distinguish	VERB
aijbe-121	60	7	between	between	ADP
aijbe-121	60	8	grand	grand	ADJ
aijbe-121	60	9	corruption	corruption	NOUN
aijbe-121	60	10	and	and	CCONJ
aijbe-121	60	11	petty	petty	ADJ
aijbe-121	60	12	corruption	corruption	NOUN
aijbe-121	60	13	,	,	PUNCT
aijbe-121	60	14	as	as	ADV
aijbe-121	60	15	well	well	ADV
aijbe-121	60	16	as	as	ADP
aijbe-121	60	17	grand	grand	ADJ
aijbe-121	60	18	and	and	CCONJ
aijbe-121	60	19	petty	petty	ADJ
aijbe-121	60	20	tax	tax	NOUN
aijbe-121	60	21	corruption	corruption	NOUN
aijbe-121	60	22	.	.	PUNCT
aijbe-121	61	1	it	it	PRON
aijbe-121	61	2	is	be	AUX
aijbe-121	61	3	envisaged	envisage	VERB
aijbe-121	61	4	that	that	SCONJ
aijbe-121	61	5	the	the	DET
aijbe-121	61	6	outcomes	outcome	NOUN
aijbe-121	61	7	of	of	ADP
aijbe-121	61	8	this	this	DET
aijbe-121	61	9	study	study	NOUN
aijbe-121	61	10	will	will	AUX
aijbe-121	61	11	do	do	VERB
aijbe-121	61	12	more	more	ADJ
aijbe-121	61	13	than	than	SCONJ
aijbe-121	61	14	prove	prove	VERB
aijbe-121	61	15	perceptions	perception	NOUN
aijbe-121	61	16	of	of	ADP
aijbe-121	61	17	corruption	corruption	NOUN
aijbe-121	61	18	have	have	VERB
aijbe-121	61	19	an	an	DET
aijbe-121	61	20	impact	impact	NOUN
aijbe-121	61	21	on	on	ADP
aijbe-121	61	22	tax	tax	NOUN
aijbe-121	61	23	compliance	compliance	NOUN
aijbe-121	61	24	behaviour	behaviour	NOUN
aijbe-121	61	25	,	,	PUNCT
aijbe-121	61	26	but	but	CCONJ
aijbe-121	61	27	also	also	ADV
aijbe-121	61	28	will	will	AUX
aijbe-121	61	29	demonstrate	demonstrate	VERB
aijbe-121	61	30	how	how	SCONJ
aijbe-121	61	31	and	and	CCONJ
aijbe-121	61	32	in	in	ADP
aijbe-121	61	33	what	what	DET
aijbe-121	61	34	ways	way	NOUN
aijbe-121	61	35	these	these	DET
aijbe-121	61	36	variables	variable	NOUN
aijbe-121	61	37	affect	affect	VERB
aijbe-121	61	38	it	it	PRON
aijbe-121	61	39	.	.	PUNCT
aijbe-121	62	1	2	2	X
aijbe-121	62	2	.	.	X
aijbe-121	62	3	theoretical	theoretical	ADJ
aijbe-121	62	4	and	and	CCONJ
aijbe-121	62	5	review	review	NOUN
aijbe-121	62	6	of	of	ADP
aijbe-121	62	7	literature	literature	NOUN
aijbe-121	62	8	the	the	DET
aijbe-121	62	9	economic	economic	ADJ
aijbe-121	62	10	model	model	NOUN
aijbe-121	62	11	of	of	ADP
aijbe-121	62	12	tax	tax	NOUN
aijbe-121	62	13	compliance	compliance	NOUN
aijbe-121	62	14	(	(	PUNCT
aijbe-121	62	15	allingham	allingham	NOUN
aijbe-121	62	16	&	&	CCONJ
aijbe-121	62	17	sandmo	sandmo	PROPN
aijbe-121	62	18	,	,	PUNCT
aijbe-121	62	19	1972	1972	NUM
aijbe-121	62	20	)	)	PUNCT
aijbe-121	62	21	emphasises	emphasise	VERB
aijbe-121	62	22	the	the	DET
aijbe-121	62	23	severity	severity	NOUN
aijbe-121	62	24	of	of	ADP
aijbe-121	62	25	penalties	penalty	NOUN
aijbe-121	62	26	and	and	CCONJ
aijbe-121	62	27	the	the	DET
aijbe-121	62	28	prevalence	prevalence	NOUN
aijbe-121	62	29	of	of	ADP
aijbe-121	62	30	getting	getting	AUX
aijbe-121	62	31	audited	audit	VERB
aijbe-121	62	32	(	(	PUNCT
aijbe-121	62	33	mckerchar	mckerchar	PROPN
aijbe-121	62	34	&	&	CCONJ
aijbe-121	62	35	evans	evans	PROPN
aijbe-121	62	36	,	,	PUNCT
aijbe-121	62	37	2009	2009	NUM
aijbe-121	62	38	)	)	PUNCT
aijbe-121	62	39	.	.	PUNCT
aijbe-121	63	1	this	this	PRON
aijbe-121	63	2	is	be	AUX
aijbe-121	63	3	due	due	ADJ
aijbe-121	63	4	to	to	ADP
aijbe-121	63	5	the	the	DET
aijbe-121	63	6	fact	fact	NOUN
aijbe-121	63	7	that	that	SCONJ
aijbe-121	63	8	taxes	taxis	NOUN
aijbe-121	63	9	are	be	AUX
aijbe-121	63	10	perceived	perceive	VERB
aijbe-121	63	11	in	in	ADP
aijbe-121	63	12	most	most	ADJ
aijbe-121	63	13	instances	instance	NOUN
aijbe-121	63	14	as	as	ADV
aijbe-121	63	15	burdensome	burdensome	ADJ
aijbe-121	63	16	(	(	PUNCT
aijbe-121	63	17	hofmann	hofmann	PROPN
aijbe-121	63	18	et	et	PROPN
aijbe-121	63	19	al	al	PROPN
aijbe-121	63	20	.	.	PROPN
aijbe-121	63	21	2008	2008	NUM
aijbe-121	63	22	)	)	PUNCT
aijbe-121	64	1	which	which	PRON
aijbe-121	64	2	as	as	ADP
aijbe-121	64	3	a	a	DET
aijbe-121	64	4	consequence	consequence	NOUN
aijbe-121	64	5	results	result	VERB
aijbe-121	64	6	in	in	ADP
aijbe-121	64	7	financial	financial	ADJ
aijbe-121	64	8	or	or	CCONJ
aijbe-121	64	9	other	other	ADJ
aijbe-121	64	10	incentives	incentive	NOUN
aijbe-121	64	11	not	not	PART
aijbe-121	64	12	to	to	PART
aijbe-121	64	13	comply	comply	VERB
aijbe-121	64	14	.	.	PUNCT
aijbe-121	65	1	this	this	DET
aijbe-121	65	2	non	non	ADJ
aijbe-121	65	3	-	-	NOUN
aijbe-121	65	4	compliance	compliance	NOUN
aijbe-121	65	5	with	with	ADP
aijbe-121	65	6	the	the	DET
aijbe-121	65	7	tax	tax	NOUN
aijbe-121	65	8	system	system	NOUN
aijbe-121	65	9	leads	lead	VERB
aijbe-121	65	10	to	to	ADP
aijbe-121	65	11	loss	loss	NOUN
aijbe-121	65	12	of	of	ADP
aijbe-121	65	13	tax	tax	NOUN
aijbe-121	65	14	revenue	revenue	NOUN
aijbe-121	65	15	festo	festo	PROPN
aijbe-121	65	16	m	m	PROPN
aijbe-121	65	17	(	(	PUNCT
aijbe-121	65	18	2022	2022	NUM
aijbe-121	65	19	)	)	PUNCT
aijbe-121	65	20	61	61	NUM
aijbe-121	65	21	american	american	ADJ
aijbe-121	65	22	interdisciplinary	interdisciplinary	ADJ
aijbe-121	65	23	journal	journal	NOUN
aijbe-121	65	24	of	of	ADP
aijbe-121	65	25	business	business	NOUN
aijbe-121	65	26	and	and	CCONJ
aijbe-121	65	27	economics	economic	NOUN
aijbe-121	65	28	|	|	ADV
aijbe-121	65	29	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	INTJ
aijbe-121	65	30	(	(	PUNCT
aijbe-121	65	31	lederman	lederman	NOUN
aijbe-121	65	32	,	,	PUNCT
aijbe-121	65	33	2003	2003	NUM
aijbe-121	65	34	)	)	PUNCT
aijbe-121	65	35	.	.	PUNCT
aijbe-121	66	1	several	several	ADJ
aijbe-121	66	2	other	other	ADJ
aijbe-121	66	3	strategies	strategy	NOUN
aijbe-121	66	4	have	have	AUX
aijbe-121	66	5	been	be	AUX
aijbe-121	66	6	introduced	introduce	VERB
aijbe-121	66	7	to	to	PART
aijbe-121	66	8	cope	cope	VERB
aijbe-121	66	9	with	with	ADP
aijbe-121	66	10	the	the	DET
aijbe-121	66	11	tax	tax	NOUN
aijbe-121	66	12	compliance	compliance	NOUN
aijbe-121	66	13	within	within	ADP
aijbe-121	66	14	the	the	DET
aijbe-121	66	15	psychological	psychological	ADJ
aijbe-121	66	16	lens	lens	NOUN
aijbe-121	66	17	like	like	ADP
aijbe-121	66	18	trust	trust	NOUN
aijbe-121	66	19	in	in	ADP
aijbe-121	66	20	authorities	authority	NOUN
aijbe-121	66	21	(	(	PUNCT
aijbe-121	66	22	kirchler	kirchler	NOUN
aijbe-121	66	23	,	,	PUNCT
aijbe-121	66	24	hoelzl	hoelzl	PROPN
aijbe-121	66	25	,	,	PUNCT
aijbe-121	66	26	&	&	CCONJ
aijbe-121	66	27	wahl	wahl	PROPN
aijbe-121	66	28	,	,	PUNCT
aijbe-121	66	29	2008	2008	NUM
aijbe-121	66	30	)	)	PUNCT
aijbe-121	66	31	,	,	PUNCT
aijbe-121	66	32	however	however	ADV
aijbe-121	66	33	,	,	PUNCT
aijbe-121	66	34	non	non	ADJ
aijbe-121	66	35	-	-	NOUN
aijbe-121	66	36	compliance	compliance	NOUN
aijbe-121	66	37	still	still	ADV
aijbe-121	66	38	exists	exist	VERB
aijbe-121	66	39	as	as	ADP
aijbe-121	66	40	a	a	DET
aijbe-121	66	41	core	core	NOUN
aijbe-121	66	42	world	world	NOUN
aijbe-121	66	43	problem	problem	NOUN
aijbe-121	66	44	.	.	PUNCT
aijbe-121	67	1	to	to	PART
aijbe-121	67	2	make	make	VERB
aijbe-121	67	3	a	a	DET
aijbe-121	67	4	further	further	ADJ
aijbe-121	67	5	contribution	contribution	NOUN
aijbe-121	67	6	,	,	PUNCT
aijbe-121	67	7	the	the	DET
aijbe-121	67	8	following	follow	VERB
aijbe-121	67	9	questions	question	NOUN
aijbe-121	67	10	need	need	VERB
aijbe-121	67	11	to	to	PART
aijbe-121	67	12	be	be	AUX
aijbe-121	67	13	answered	answer	VERB
aijbe-121	67	14	:	:	PUNCT
aijbe-121	67	15	2.1	2.1	NUM
aijbe-121	67	16	perceptions	perception	NOUN
aijbe-121	67	17	of	of	ADP
aijbe-121	67	18	corruption	corruption	NOUN
aijbe-121	67	19	and	and	CCONJ
aijbe-121	67	20	tax	tax	NOUN
aijbe-121	67	21	fairness	fairness	NOUN
aijbe-121	67	22	a	a	DET
aijbe-121	67	23	number	number	NOUN
aijbe-121	67	24	of	of	ADP
aijbe-121	67	25	studies	study	NOUN
aijbe-121	67	26	(	(	PUNCT
aijbe-121	67	27	kirchler	kirchler	NOUN
aijbe-121	67	28	et	et	PROPN
aijbe-121	67	29	al	al	PROPN
aijbe-121	67	30	.	.	PROPN
aijbe-121	67	31	,	,	PUNCT
aijbe-121	67	32	2008	2008	NUM
aijbe-121	67	33	;	;	PUNCT
aijbe-121	67	34	saad	saad	PROPN
aijbe-121	67	35	,	,	PUNCT
aijbe-121	67	36	2010	2010	NUM
aijbe-121	67	37	;	;	PUNCT
aijbe-121	67	38	farrar	farrar	PROPN
aijbe-121	67	39	,	,	PUNCT
aijbe-121	67	40	donnelly	donnelly	PROPN
aijbe-121	67	41	&	&	CCONJ
aijbe-121	67	42	dhaliwal	dhaliwal	PROPN
aijbe-121	67	43	,	,	PUNCT
aijbe-121	67	44	2013	2013	NUM
aijbe-121	67	45	;	;	PUNCT
aijbe-121	67	46	kogler	kogler	NOUN
aijbe-121	67	47	,	,	PUNCT
aijbe-121	67	48	batrancea	batrancea	PROPN
aijbe-121	67	49	,	,	PUNCT
aijbe-121	67	50	nichita	nichita	ADJ
aijbe-121	67	51	,	,	PUNCT
aijbe-121	67	52	pantya	pantya	NOUN
aijbe-121	67	53	,	,	PUNCT
aijbe-121	67	54	belianin	belianin	ADJ
aijbe-121	67	55	,	,	PUNCT
aijbe-121	67	56	&	&	CCONJ
aijbe-121	67	57	kirchler	kirchler	NOUN
aijbe-121	67	58	,	,	PUNCT
aijbe-121	67	59	2013	2013	NUM
aijbe-121	67	60	)	)	PUNCT
aijbe-121	67	61	have	have	AUX
aijbe-121	67	62	attributed	attribute	VERB
aijbe-121	67	63	tax	tax	NOUN
aijbe-121	67	64	compliance	compliance	NOUN
aijbe-121	67	65	to	to	ADP
aijbe-121	67	66	the	the	DET
aijbe-121	67	67	perceptions	perception	NOUN
aijbe-121	67	68	of	of	ADP
aijbe-121	67	69	tax	tax	NOUN
aijbe-121	67	70	system	system	NOUN
aijbe-121	67	71	fairness	fairness	NOUN
aijbe-121	67	72	that	that	PRON
aijbe-121	67	73	taxpayers	taxpayer	NOUN
aijbe-121	67	74	hold	hold	VERB
aijbe-121	67	75	.	.	PUNCT
aijbe-121	68	1	the	the	DET
aijbe-121	68	2	authors	author	NOUN
aijbe-121	68	3	believe	believe	VERB
aijbe-121	68	4	that	that	SCONJ
aijbe-121	68	5	such	such	DET
aijbe-121	68	6	a	a	DET
aijbe-121	68	7	system	system	NOUN
aijbe-121	68	8	would	would	AUX
aijbe-121	68	9	allow	allow	VERB
aijbe-121	68	10	government	government	NOUN
aijbe-121	68	11	to	to	PART
aijbe-121	68	12	efficiently	efficiently	ADV
aijbe-121	68	13	provide	provide	VERB
aijbe-121	68	14	public	public	ADJ
aijbe-121	68	15	goods	good	NOUN
aijbe-121	68	16	and	and	CCONJ
aijbe-121	68	17	services	service	NOUN
aijbe-121	68	18	to	to	ADP
aijbe-121	68	19	the	the	DET
aijbe-121	68	20	citizenry	citizenry	NOUN
aijbe-121	68	21	and	and	CCONJ
aijbe-121	68	22	for	for	SCONJ
aijbe-121	68	23	tax	tax	NOUN
aijbe-121	68	24	authorities	authority	NOUN
aijbe-121	68	25	to	to	PART
aijbe-121	68	26	enforce	enforce	VERB
aijbe-121	68	27	the	the	DET
aijbe-121	68	28	law	law	NOUN
aijbe-121	68	29	through	through	ADP
aijbe-121	68	30	fair	fair	ADJ
aijbe-121	68	31	procedures	procedure	NOUN
aijbe-121	68	32	with	with	ADP
aijbe-121	68	33	impartiality	impartiality	NOUN
aijbe-121	68	34	.	.	PUNCT
aijbe-121	69	1	thus	thus	ADV
aijbe-121	69	2	,	,	PUNCT
aijbe-121	69	3	a	a	DET
aijbe-121	69	4	fair	fair	ADJ
aijbe-121	69	5	tax	tax	NOUN
aijbe-121	69	6	system	system	NOUN
aijbe-121	69	7	would	would	AUX
aijbe-121	69	8	imply	imply	VERB
aijbe-121	69	9	that	that	SCONJ
aijbe-121	69	10	taxpayers	taxpayer	NOUN
aijbe-121	69	11	can	can	AUX
aijbe-121	69	12	then	then	ADV
aijbe-121	69	13	trust	trust	VERB
aijbe-121	69	14	these	these	DET
aijbe-121	69	15	authorities	authority	NOUN
aijbe-121	69	16	and	and	CCONJ
aijbe-121	69	17	their	their	PRON
aijbe-121	69	18	morale	morale	NOUN
aijbe-121	69	19	to	to	PART
aijbe-121	69	20	pay	pay	VERB
aijbe-121	69	21	taxes	taxis	NOUN
aijbe-121	69	22	would	would	AUX
aijbe-121	69	23	improve	improve	VERB
aijbe-121	69	24	.	.	PUNCT
aijbe-121	70	1	in	in	ADP
aijbe-121	70	2	addition	addition	NOUN
aijbe-121	70	3	,	,	PUNCT
aijbe-121	70	4	taxpayers	taxpayer	NOUN
aijbe-121	70	5	are	be	AUX
aijbe-121	70	6	likely	likely	ADJ
aijbe-121	70	7	to	to	PART
aijbe-121	70	8	accept	accept	VERB
aijbe-121	70	9	governments	government	NOUN
aijbe-121	70	10	and	and	CCONJ
aijbe-121	70	11	tax	tax	NOUN
aijbe-121	70	12	authorities	authority	NOUN
aijbe-121	70	13	,	,	PUNCT
aijbe-121	70	14	which	which	PRON
aijbe-121	70	15	legitimises	legitimise	VERB
aijbe-121	70	16	their	their	PRON
aijbe-121	70	17	power	power	NOUN
aijbe-121	70	18	of	of	ADP
aijbe-121	70	19	control	control	NOUN
aijbe-121	70	20	over	over	ADP
aijbe-121	70	21	them	they	PRON
aijbe-121	70	22	(	(	PUNCT
aijbe-121	70	23	gangl	gangl	PROPN
aijbe-121	70	24	,	,	PUNCT
aijbe-121	70	25	hofmann	hofmann	PROPN
aijbe-121	70	26	&	&	CCONJ
aijbe-121	70	27	kirchler	kirchler	PROPN
aijbe-121	70	28	,	,	PUNCT
aijbe-121	70	29	2015	2015	NUM
aijbe-121	70	30	)	)	PUNCT
aijbe-121	70	31	.	.	PUNCT
aijbe-121	71	1	though	though	ADV
aijbe-121	71	2	,	,	PUNCT
aijbe-121	71	3	it	it	PRON
aijbe-121	71	4	is	be	AUX
aijbe-121	71	5	desirable	desirable	ADJ
aijbe-121	71	6	to	to	PART
aijbe-121	71	7	have	have	VERB
aijbe-121	71	8	a	a	DET
aijbe-121	71	9	fair	fair	ADJ
aijbe-121	71	10	tax	tax	NOUN
aijbe-121	71	11	system	system	NOUN
aijbe-121	71	12	,	,	PUNCT
aijbe-121	71	13	sustainability	sustainability	NOUN
aijbe-121	71	14	of	of	ADP
aijbe-121	71	15	such	such	DET
aijbe-121	71	16	a	a	DET
aijbe-121	71	17	system	system	NOUN
aijbe-121	71	18	remains	remain	VERB
aijbe-121	71	19	in	in	ADP
aijbe-121	71	20	balance	balance	NOUN
aijbe-121	71	21	because	because	SCONJ
aijbe-121	71	22	governments	government	NOUN
aijbe-121	71	23	and	and	CCONJ
aijbe-121	71	24	tax	tax	NOUN
aijbe-121	71	25	authorities	authority	NOUN
aijbe-121	71	26	fail	fail	VERB
aijbe-121	71	27	to	to	PART
aijbe-121	71	28	pursue	pursue	VERB
aijbe-121	71	29	transparency	transparency	NOUN
aijbe-121	71	30	and	and	CCONJ
aijbe-121	71	31	accountability	accountability	NOUN
aijbe-121	71	32	of	of	ADP
aijbe-121	71	33	the	the	DET
aijbe-121	71	34	public	public	ADJ
aijbe-121	71	35	resources	resource	NOUN
aijbe-121	71	36	as	as	ADV
aijbe-121	71	37	well	well	ADV
aijbe-121	71	38	as	as	ADP
aijbe-121	71	39	tax	tax	NOUN
aijbe-121	71	40	procedures	procedure	NOUN
aijbe-121	71	41	to	to	PART
aijbe-121	71	42	support	support	VERB
aijbe-121	71	43	smooth	smooth	ADJ
aijbe-121	71	44	tax	tax	NOUN
aijbe-121	71	45	compliance	compliance	NOUN
aijbe-121	71	46	behaviour	behaviour	NOUN
aijbe-121	71	47	(	(	PUNCT
aijbe-121	71	48	kirchler	kirchler	NOUN
aijbe-121	71	49	,	,	PUNCT
aijbe-121	71	50	muehlbacher	muehlbacher	NOUN
aijbe-121	71	51	,	,	PUNCT
aijbe-121	71	52	kastlunger	kastlunger	NOUN
aijbe-121	71	53	,	,	PUNCT
aijbe-121	71	54	&	&	CCONJ
aijbe-121	71	55	wahl	wahl	PROPN
aijbe-121	71	56	,	,	PUNCT
aijbe-121	71	57	2007	2007	NUM
aijbe-121	71	58	;	;	PUNCT
aijbe-121	71	59	fjeldstad	fjeldstad	NOUN
aijbe-121	71	60	&	&	CCONJ
aijbe-121	71	61	tungodden	tungodden	NOUN
aijbe-121	71	62	,	,	PUNCT
aijbe-121	71	63	2003	2003	NUM
aijbe-121	71	64	)	)	PUNCT
aijbe-121	71	65	.	.	PUNCT
aijbe-121	72	1	corruption	corruption	NOUN
aijbe-121	72	2	might	might	AUX
aijbe-121	72	3	be	be	AUX
aijbe-121	72	4	one	one	NUM
aijbe-121	72	5	of	of	ADP
aijbe-121	72	6	the	the	DET
aijbe-121	72	7	most	most	ADV
aijbe-121	72	8	significant	significant	ADJ
aijbe-121	72	9	factors	factor	NOUN
aijbe-121	72	10	that	that	PRON
aijbe-121	72	11	affect	affect	VERB
aijbe-121	72	12	perceptions	perception	NOUN
aijbe-121	72	13	of	of	ADP
aijbe-121	72	14	tax	tax	NOUN
aijbe-121	72	15	system	system	NOUN
aijbe-121	72	16	fairness	fairness	NOUN
aijbe-121	72	17	as	as	SCONJ
aijbe-121	72	18	it	it	PRON
aijbe-121	72	19	enhances	enhance	VERB
aijbe-121	72	20	resource	resource	NOUN
aijbe-121	72	21	misallocation	misallocation	NOUN
aijbe-121	72	22	with	with	ADP
aijbe-121	72	23	no	no	DET
aijbe-121	72	24	accountability	accountability	NOUN
aijbe-121	72	25	and	and	CCONJ
aijbe-121	72	26	transparency	transparency	NOUN
aijbe-121	72	27	.	.	PUNCT
aijbe-121	73	1	this	this	PRON
aijbe-121	73	2	makes	make	VERB
aijbe-121	73	3	public	public	ADJ
aijbe-121	73	4	spending	spending	NOUN
aijbe-121	73	5	ineffective	ineffective	ADJ
aijbe-121	73	6	for	for	ADP
aijbe-121	73	7	social	social	ADJ
aijbe-121	73	8	goals	goal	NOUN
aijbe-121	73	9	(	(	PUNCT
aijbe-121	73	10	hillman	hillman	NOUN
aijbe-121	73	11	,	,	PUNCT
aijbe-121	73	12	2004	2004	NUM
aijbe-121	73	13	)	)	PUNCT
aijbe-121	73	14	hence	hence	ADV
aijbe-121	73	15	an	an	DET
aijbe-121	73	16	unfair	unfair	ADJ
aijbe-121	73	17	tax	tax	NOUN
aijbe-121	73	18	system	system	NOUN
aijbe-121	73	19	.	.	PUNCT
aijbe-121	74	1	2.2	2.2	NUM
aijbe-121	74	2	perceptions	perception	NOUN
aijbe-121	74	3	of	of	ADP
aijbe-121	74	4	tax	tax	NOUN
aijbe-121	74	5	fairness	fairness	NOUN
aijbe-121	74	6	and	and	CCONJ
aijbe-121	74	7	tax	tax	NOUN
aijbe-121	74	8	non	non	ADJ
aijbe-121	74	9	-	-	ADJ
aijbe-121	74	10	compliance	compliance	ADJ
aijbe-121	74	11	behaviour	behaviour	NOUN
aijbe-121	74	12	additionally	additionally	ADV
aijbe-121	74	13	,	,	PUNCT
aijbe-121	74	14	perceptions	perception	NOUN
aijbe-121	74	15	of	of	ADP
aijbe-121	74	16	corruption	corruption	NOUN
aijbe-121	74	17	might	might	AUX
aijbe-121	74	18	determine	determine	VERB
aijbe-121	74	19	a	a	DET
aijbe-121	74	20	taxpayer	taxpayer	NOUN
aijbe-121	74	21	’s	’s	PART
aijbe-121	74	22	intention	intention	NOUN
aijbe-121	74	23	to	to	PART
aijbe-121	74	24	report	report	VERB
aijbe-121	74	25	their	their	PRON
aijbe-121	74	26	income	income	NOUN
aijbe-121	74	27	as	as	ADP
aijbe-121	74	28	a	a	DET
aijbe-121	74	29	result	result	NOUN
aijbe-121	74	30	of	of	ADP
aijbe-121	74	31	perceived	perceive	VERB
aijbe-121	74	32	tax	tax	NOUN
aijbe-121	74	33	system	system	NOUN
aijbe-121	74	34	unfairness	unfairness	NOUN
aijbe-121	74	35	.	.	PUNCT
aijbe-121	75	1	in	in	ADP
aijbe-121	75	2	fact	fact	NOUN
aijbe-121	75	3	,	,	PUNCT
aijbe-121	75	4	high	high	ADJ
aijbe-121	75	5	levels	level	NOUN
aijbe-121	75	6	of	of	ADP
aijbe-121	75	7	perceived	perceive	VERB
aijbe-121	75	8	tax	tax	NOUN
aijbe-121	75	9	system	system	NOUN
aijbe-121	75	10	unfairness	unfairness	NOUN
aijbe-121	75	11	significantly	significantly	ADV
aijbe-121	75	12	influence	influence	VERB
aijbe-121	75	13	intentional	intentional	ADJ
aijbe-121	75	14	tax	tax	NOUN
aijbe-121	75	15	underreporting	underreporting	NOUN
aijbe-121	75	16	behaviour	behaviour	NOUN
aijbe-121	75	17	and	and	CCONJ
aijbe-121	75	18	hence	hence	ADV
aijbe-121	75	19	tax	tax	NOUN
aijbe-121	75	20	evasion	evasion	NOUN
aijbe-121	75	21	(	(	PUNCT
aijbe-121	75	22	alm	alm	PROPN
aijbe-121	75	23	,	,	PUNCT
aijbe-121	75	24	martinez	martinez	PROPN
aijbe-121	75	25	-	-	PUNCT
aijbe-121	75	26	vazquez	vazquez	PROPN
aijbe-121	75	27	&	&	CCONJ
aijbe-121	75	28	mcclellan	mcclellan	PROPN
aijbe-121	75	29	,	,	PUNCT
aijbe-121	75	30	2016	2016	NUM
aijbe-121	75	31	;	;	PUNCT
aijbe-121	75	32	saad	saad	PROPN
aijbe-121	75	33	,	,	PUNCT
aijbe-121	75	34	2010	2010	NUM
aijbe-121	75	35	)	)	PUNCT
aijbe-121	75	36	.	.	PUNCT
aijbe-121	76	1	under	under	ADP
aijbe-121	76	2	such	such	ADJ
aijbe-121	76	3	conditions	condition	NOUN
aijbe-121	76	4	businesses	business	NOUN
aijbe-121	76	5	and	and	CCONJ
aijbe-121	76	6	individuals	individual	NOUN
aijbe-121	76	7	may	may	AUX
aijbe-121	76	8	experience	experience	VERB
aijbe-121	76	9	lower	low	ADJ
aijbe-121	76	10	incentive	incentive	NOUN
aijbe-121	76	11	to	to	PART
aijbe-121	76	12	willingly	willingly	ADV
aijbe-121	76	13	contribute	contribute	VERB
aijbe-121	76	14	(	(	PUNCT
aijbe-121	76	15	alon	alon	PROPN
aijbe-121	76	16	&	&	CCONJ
aijbe-121	76	17	hageman	hageman	PROPN
aijbe-121	76	18	,	,	PUNCT
aijbe-121	76	19	2013	2013	NUM
aijbe-121	76	20	)	)	PUNCT
aijbe-121	76	21	.	.	PUNCT
aijbe-121	77	1	in	in	ADP
aijbe-121	77	2	such	such	ADJ
aijbe-121	77	3	cases	case	NOUN
aijbe-121	77	4	,	,	PUNCT
aijbe-121	77	5	fairness	fairness	NOUN
aijbe-121	77	6	is	be	AUX
aijbe-121	77	7	distorted	distort	VERB
aijbe-121	77	8	as	as	SCONJ
aijbe-121	77	9	there	there	PRON
aijbe-121	77	10	is	be	VERB
aijbe-121	77	11	n’t	not	PART
aijbe-121	77	12	fair	fair	ADJ
aijbe-121	77	13	and	and	CCONJ
aijbe-121	77	14	respectful	respectful	ADJ
aijbe-121	77	15	treatment	treatment	NOUN
aijbe-121	77	16	of	of	ADP
aijbe-121	77	17	taxpayers	taxpayer	NOUN
aijbe-121	77	18	in	in	ADP
aijbe-121	77	19	administering	administer	VERB
aijbe-121	77	20	taxes	taxis	NOUN
aijbe-121	77	21	as	as	ADV
aijbe-121	77	22	well	well	ADV
aijbe-121	77	23	as	as	ADP
aijbe-121	77	24	the	the	DET
aijbe-121	77	25	way	way	NOUN
aijbe-121	77	26	government	government	NOUN
aijbe-121	77	27	allocates	allocate	VERB
aijbe-121	77	28	resources	resource	NOUN
aijbe-121	77	29	for	for	ADP
aijbe-121	77	30	public	public	ADJ
aijbe-121	77	31	expenditure	expenditure	NOUN
aijbe-121	77	32	(	(	PUNCT
aijbe-121	77	33	kirchler	kirchler	NOUN
aijbe-121	77	34	et	et	PROPN
aijbe-121	77	35	al	al	PROPN
aijbe-121	77	36	.	.	PROPN
aijbe-121	77	37	,	,	PUNCT
aijbe-121	77	38	2008	2008	NUM
aijbe-121	77	39	;	;	PUNCT
aijbe-121	77	40	feld	feld	PROPN
aijbe-121	77	41	&	&	CCONJ
aijbe-121	77	42	frey	frey	PROPN
aijbe-121	77	43	,	,	PUNCT
aijbe-121	77	44	2007	2007	NUM
aijbe-121	77	45	)	)	PUNCT
aijbe-121	77	46	.	.	PUNCT
aijbe-121	78	1	corrupt	corrupt	ADJ
aijbe-121	78	2	practices	practice	NOUN
aijbe-121	78	3	by	by	ADP
aijbe-121	78	4	the	the	DET
aijbe-121	78	5	authorities	authority	NOUN
aijbe-121	78	6	can	can	AUX
aijbe-121	78	7	corrode	corrode	VERB
aijbe-121	78	8	the	the	DET
aijbe-121	78	9	ethics	ethic	NOUN
aijbe-121	78	10	of	of	ADP
aijbe-121	78	11	taxpayers	taxpayer	NOUN
aijbe-121	78	12	,	,	PUNCT
aijbe-121	78	13	hence	hence	ADV
aijbe-121	78	14	destroying	destroy	VERB
aijbe-121	78	15	the	the	DET
aijbe-121	78	16	trust	trust	NOUN
aijbe-121	78	17	which	which	PRON
aijbe-121	78	18	is	be	AUX
aijbe-121	78	19	generally	generally	ADV
aijbe-121	78	20	built	build	VERB
aijbe-121	78	21	on	on	ADP
aijbe-121	78	22	the	the	DET
aijbe-121	78	23	foundation	foundation	NOUN
aijbe-121	78	24	of	of	ADP
aijbe-121	78	25	fairness	fairness	NOUN
aijbe-121	78	26	and	and	CCONJ
aijbe-121	78	27	ethics	ethic	NOUN
aijbe-121	78	28	(	(	PUNCT
aijbe-121	78	29	alm	alm	NOUN
aijbe-121	78	30	&	&	CCONJ
aijbe-121	78	31	torgler	torgler	NOUN
aijbe-121	78	32	,	,	PUNCT
aijbe-121	78	33	2011	2011	NUM
aijbe-121	78	34	)	)	PUNCT
aijbe-121	78	35	.	.	PUNCT
aijbe-121	79	1	low	low	PROPN
aijbe-121	79	2	trust	trust	PROPN
aijbe-121	79	3	in	in	ADP
aijbe-121	79	4	the	the	DET
aijbe-121	79	5	authorities	authority	NOUN
aijbe-121	79	6	due	due	ADP
aijbe-121	79	7	to	to	ADP
aijbe-121	79	8	tax	tax	NOUN
aijbe-121	79	9	system	system	NOUN
aijbe-121	79	10	unfairness	unfairness	NOUN
aijbe-121	79	11	might	might	AUX
aijbe-121	79	12	reduce	reduce	VERB
aijbe-121	79	13	the	the	DET
aijbe-121	79	14	tax	tax	NOUN
aijbe-121	79	15	morale	morale	NOUN
aijbe-121	79	16	and	and	CCONJ
aijbe-121	79	17	increase	increase	VERB
aijbe-121	79	18	the	the	DET
aijbe-121	79	19	chances	chance	NOUN
aijbe-121	79	20	of	of	ADP
aijbe-121	79	21	tax	tax	NOUN
aijbe-121	79	22	evasion	evasion	NOUN
aijbe-121	79	23	.	.	PUNCT
aijbe-121	80	1	2.3	2.3	NUM
aijbe-121	80	2	perceptions	perception	NOUN
aijbe-121	80	3	of	of	ADP
aijbe-121	80	4	corruption	corruption	NOUN
aijbe-121	80	5	and	and	CCONJ
aijbe-121	80	6	tax	tax	NOUN
aijbe-121	80	7	non	non	ADJ
aijbe-121	80	8	-	-	ADJ
aijbe-121	80	9	compliance	compliance	ADJ
aijbe-121	80	10	behaviour	behaviour	NOUN
aijbe-121	80	11	there	there	PRON
aijbe-121	80	12	is	be	VERB
aijbe-121	80	13	a	a	DET
aijbe-121	80	14	widespread	widespread	ADJ
aijbe-121	80	15	perception	perception	NOUN
aijbe-121	80	16	that	that	SCONJ
aijbe-121	80	17	corruption	corruption	NOUN
aijbe-121	80	18	creates	create	VERB
aijbe-121	80	19	inefficient	inefficient	ADJ
aijbe-121	80	20	tax	tax	NOUN
aijbe-121	80	21	systems	system	NOUN
aijbe-121	80	22	,	,	PUNCT
aijbe-121	80	23	erodes	erode	VERB
aijbe-121	80	24	tax	tax	NOUN
aijbe-121	80	25	collection	collection	NOUN
aijbe-121	80	26	legitimacy	legitimacy	NOUN
aijbe-121	80	27	,	,	PUNCT
aijbe-121	80	28	reduces	reduce	VERB
aijbe-121	80	29	corporate	corporate	ADJ
aijbe-121	80	30	and	and	CCONJ
aijbe-121	80	31	personal	personal	ADJ
aijbe-121	80	32	citizens	citizen	NOUN
aijbe-121	80	33	’	’	PART
aijbe-121	80	34	willingness	willingness	NOUN
aijbe-121	80	35	to	to	PART
aijbe-121	80	36	pay	pay	VERB
aijbe-121	80	37	their	their	PRON
aijbe-121	80	38	fair	fair	ADJ
aijbe-121	80	39	share	share	NOUN
aijbe-121	80	40	of	of	ADP
aijbe-121	80	41	taxes	taxis	NOUN
aijbe-121	80	42	.	.	PUNCT
aijbe-121	81	1	this	this	PRON
aijbe-121	81	2	as	as	ADP
aijbe-121	81	3	a	a	DET
aijbe-121	81	4	result	result	NOUN
aijbe-121	81	5	,	,	PUNCT
aijbe-121	81	6	lowers	lower	VERB
aijbe-121	81	7	levels	level	NOUN
aijbe-121	81	8	of	of	ADP
aijbe-121	81	9	tax	tax	NOUN
aijbe-121	81	10	collection	collection	NOUN
aijbe-121	81	11	(	(	PUNCT
aijbe-121	81	12	alm	alm	NOUN
aijbe-121	81	13	et	et	PROPN
aijbe-121	81	14	al	al	PROPN
aijbe-121	81	15	.	.	PROPN
aijbe-121	81	16	2016	2016	NUM
aijbe-121	81	17	;	;	PUNCT
aijbe-121	81	18	tanzi	tanzi	NOUN
aijbe-121	81	19	,	,	PUNCT
aijbe-121	81	20	2017	2017	NUM
aijbe-121	81	21	)	)	PUNCT
aijbe-121	81	22	.	.	PUNCT
aijbe-121	82	1	at	at	ADP
aijbe-121	82	2	a	a	DET
aijbe-121	82	3	macro	macro	ADJ
aijbe-121	82	4	level	level	NOUN
aijbe-121	82	5	,	,	PUNCT
aijbe-121	82	6	rosid	rosid	PROPN
aijbe-121	82	7	,	,	PUNCT
aijbe-121	82	8	evans	evans	PROPN
aijbe-121	82	9	and	and	CCONJ
aijbe-121	82	10	trannam	trannam	PROPN
aijbe-121	82	11	(	(	PUNCT
aijbe-121	82	12	2016	2016	NUM
aijbe-121	82	13	)	)	PUNCT
aijbe-121	82	14	indicates	indicate	VERB
aijbe-121	82	15	that	that	SCONJ
aijbe-121	82	16	a	a	DET
aijbe-121	82	17	positive	positive	ADJ
aijbe-121	82	18	correlation	correlation	NOUN
aijbe-121	82	19	exists	exist	VERB
aijbe-121	82	20	between	between	ADP
aijbe-121	82	21	less	less	ADV
aijbe-121	82	22	perceived	perceive	VERB
aijbe-121	82	23	corruption	corruption	NOUN
aijbe-121	82	24	and	and	CCONJ
aijbe-121	82	25	higher	high	ADJ
aijbe-121	82	26	share	share	NOUN
aijbe-121	82	27	of	of	ADP
aijbe-121	82	28	tax	tax	NOUN
aijbe-121	82	29	revenue	revenue	NOUN
aijbe-121	82	30	.	.	PUNCT
aijbe-121	83	1	this	this	PRON
aijbe-121	83	2	by	by	ADP
aijbe-121	83	3	implication	implication	NOUN
aijbe-121	83	4	means	mean	VERB
aijbe-121	83	5	that	that	SCONJ
aijbe-121	83	6	high	high	ADJ
aijbe-121	83	7	perceptions	perception	NOUN
aijbe-121	83	8	of	of	ADP
aijbe-121	83	9	corruption	corruption	NOUN
aijbe-121	83	10	are	be	AUX
aijbe-121	83	11	likely	likely	ADJ
aijbe-121	83	12	to	to	PART
aijbe-121	83	13	lead	lead	VERB
aijbe-121	83	14	to	to	ADP
aijbe-121	83	15	tax	tax	NOUN
aijbe-121	83	16	noncompliance	noncompliance	NOUN
aijbe-121	83	17	behaviour	behaviour	NOUN
aijbe-121	83	18	and	and	CCONJ
aijbe-121	83	19	lower	low	ADJ
aijbe-121	83	20	tax	tax	NOUN
aijbe-121	83	21	revenue	revenue	NOUN
aijbe-121	83	22	as	as	ADP
aijbe-121	83	23	a	a	DET
aijbe-121	83	24	result	result	NOUN
aijbe-121	83	25	.	.	PUNCT
aijbe-121	84	1	to	to	PART
aijbe-121	84	2	overcome	overcome	VERB
aijbe-121	84	3	this	this	DET
aijbe-121	84	4	challenge	challenge	NOUN
aijbe-121	84	5	,	,	PUNCT
aijbe-121	84	6	scholars	scholar	NOUN
aijbe-121	84	7	recommend	recommend	VERB
aijbe-121	84	8	that	that	SCONJ
aijbe-121	84	9	emerging	emerge	VERB
aijbe-121	84	10	economies	economy	NOUN
aijbe-121	84	11	need	need	VERB
aijbe-121	84	12	to	to	PART
aijbe-121	84	13	prioritise	prioritise	VERB
aijbe-121	84	14	reducing	reduce	VERB
aijbe-121	84	15	the	the	DET
aijbe-121	84	16	extent	extent	NOUN
aijbe-121	84	17	of	of	ADP
aijbe-121	84	18	perceptions	perception	NOUN
aijbe-121	84	19	of	of	ADP
aijbe-121	84	20	corruption	corruption	NOUN
aijbe-121	84	21	so	so	SCONJ
aijbe-121	84	22	as	as	SCONJ
aijbe-121	84	23	to	to	PART
aijbe-121	84	24	enhance	enhance	VERB
aijbe-121	84	25	tax	tax	NOUN
aijbe-121	84	26	compliance	compliance	NOUN
aijbe-121	84	27	(	(	PUNCT
aijbe-121	84	28	alm	alm	NOUN
aijbe-121	84	29	et	et	PROPN
aijbe-121	84	30	al	al	PROPN
aijbe-121	84	31	.	.	PROPN
aijbe-121	84	32	2016	2016	NUM
aijbe-121	84	33	;	;	PUNCT
aijbe-121	84	34	bird	bird	NOUN
aijbe-121	84	35	,	,	PUNCT
aijbe-121	84	36	2015	2015	NUM
aijbe-121	84	37	)	)	PUNCT
aijbe-121	84	38	.	.	PUNCT
aijbe-121	85	1	hence	hence	ADV
aijbe-121	85	2	,	,	PUNCT
aijbe-121	85	3	there	there	PRON
aijbe-121	85	4	is	be	VERB
aijbe-121	85	5	need	need	NOUN
aijbe-121	85	6	to	to	PART
aijbe-121	85	7	examine	examine	VERB
aijbe-121	85	8	the	the	DET
aijbe-121	85	9	relationship	relationship	NOUN
aijbe-121	85	10	between	between	ADP
aijbe-121	85	11	perceptions	perception	NOUN
aijbe-121	85	12	of	of	ADP
aijbe-121	85	13	corruption	corruption	NOUN
aijbe-121	85	14	and	and	CCONJ
aijbe-121	85	15	tax	tax	NOUN
aijbe-121	85	16	noncompliance	noncompliance	NOUN
aijbe-121	85	17	behaviour	behaviour	NOUN
aijbe-121	85	18	among	among	ADP
aijbe-121	85	19	the	the	DET
aijbe-121	85	20	self	self	NOUN
aijbe-121	85	21	-	-	PUNCT
aijbe-121	85	22	employed	employ	VERB
aijbe-121	85	23	individuals	individual	NOUN
aijbe-121	85	24	that	that	PRON
aijbe-121	85	25	run	run	VERB
aijbe-121	85	26	the	the	DET
aijbe-121	85	27	smes	sme	NOUN
aijbe-121	85	28	in	in	ADP
aijbe-121	85	29	uganda	uganda	PROPN
aijbe-121	85	30	.	.	PUNCT
aijbe-121	86	1	festo	festo	PROPN
aijbe-121	86	2	m	m	PROPN
aijbe-121	86	3	(	(	PUNCT
aijbe-121	86	4	2022	2022	NUM
aijbe-121	86	5	)	)	PUNCT
aijbe-121	86	6	62	62	NUM
aijbe-121	86	7	american	american	ADJ
aijbe-121	86	8	interdisciplinary	interdisciplinary	ADJ
aijbe-121	86	9	journal	journal	NOUN
aijbe-121	86	10	of	of	ADP
aijbe-121	86	11	business	business	NOUN
aijbe-121	86	12	and	and	CCONJ
aijbe-121	86	13	economics	economic	NOUN
aijbe-121	86	14	|	|	ADV
aijbe-121	86	15	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADJ
aijbe-121	86	16	3	3	X
aijbe-121	86	17	.	.	NOUN
aijbe-121	86	18	methodology	methodology	NOUN
aijbe-121	86	19	3.1	3.1	NUM
aijbe-121	86	20	research	research	NOUN
aijbe-121	86	21	design	design	NOUN
aijbe-121	86	22	using	use	VERB
aijbe-121	86	23	a	a	DET
aijbe-121	86	24	conceptual	conceptual	ADJ
aijbe-121	86	25	framework	framework	NOUN
aijbe-121	86	26	to	to	PART
aijbe-121	86	27	derive	derive	VERB
aijbe-121	86	28	the	the	DET
aijbe-121	86	29	various	various	ADJ
aijbe-121	86	30	research	research	NOUN
aijbe-121	86	31	questions	question	NOUN
aijbe-121	86	32	and	and	CCONJ
aijbe-121	86	33	testable	testable	ADJ
aijbe-121	86	34	hypotheses	hypothesis	NOUN
aijbe-121	86	35	,	,	PUNCT
aijbe-121	86	36	this	this	DET
aijbe-121	86	37	study	study	NOUN
aijbe-121	86	38	will	will	AUX
aijbe-121	86	39	employ	employ	VERB
aijbe-121	86	40	a	a	DET
aijbe-121	86	41	cross	cross	ADJ
aijbe-121	86	42	-	-	ADJ
aijbe-121	86	43	sectional	sectional	ADJ
aijbe-121	86	44	research	research	NOUN
aijbe-121	86	45	design	design	NOUN
aijbe-121	86	46	using	use	VERB
aijbe-121	86	47	a	a	DET
aijbe-121	86	48	sequential	sequential	ADJ
aijbe-121	86	49	mixed	mixed	ADJ
aijbe-121	86	50	methods	method	NOUN
aijbe-121	86	51	approach	approach	NOUN
aijbe-121	86	52	(	(	PUNCT
aijbe-121	86	53	rosid	rosid	VERB
aijbe-121	86	54	et	et	PROPN
aijbe-121	86	55	al	al	PROPN
aijbe-121	86	56	.	.	PROPN
aijbe-121	86	57	2016	2016	NUM
aijbe-121	86	58	)	)	PUNCT
aijbe-121	86	59	.	.	PUNCT
aijbe-121	87	1	this	this	PRON
aijbe-121	87	2	is	be	AUX
aijbe-121	87	3	considered	consider	VERB
aijbe-121	87	4	more	more	ADV
aijbe-121	87	5	appropriate	appropriate	ADJ
aijbe-121	87	6	for	for	ADP
aijbe-121	87	7	studying	study	VERB
aijbe-121	87	8	complex	complex	ADJ
aijbe-121	87	9	social	social	ADJ
aijbe-121	87	10	phenomena	phenomenon	NOUN
aijbe-121	87	11	such	such	ADJ
aijbe-121	87	12	as	as	ADP
aijbe-121	87	13	tax	tax	NOUN
aijbe-121	87	14	compliance	compliance	NOUN
aijbe-121	87	15	behaviour	behaviour	NOUN
aijbe-121	87	16	(	(	PUNCT
aijbe-121	87	17	devos	devos	PROPN
aijbe-121	87	18	2014	2014	NUM
aijbe-121	87	19	;	;	PUNCT
aijbe-121	87	20	mckercher	mckercher	NOUN
aijbe-121	87	21	,	,	PUNCT
aijbe-121	87	22	2003	2003	NUM
aijbe-121	87	23	;	;	PUNCT
aijbe-121	87	24	creswell	creswell	PROPN
aijbe-121	87	25	2007	2007	NUM
aijbe-121	87	26	;	;	PUNCT
aijbe-121	87	27	bently	bently	PROPN
aijbe-121	87	28	2008	2008	NUM
aijbe-121	87	29	;	;	PUNCT
aijbe-121	87	30	bryman	bryman	NOUN
aijbe-121	87	31	2008	2008	NUM
aijbe-121	87	32	)	)	PUNCT
aijbe-121	87	33	.	.	PUNCT
aijbe-121	88	1	3.2	3.2	NUM
aijbe-121	88	2	the	the	DET
aijbe-121	88	3	population	population	NOUN
aijbe-121	88	4	,	,	PUNCT
aijbe-121	88	5	sample	sample	NOUN
aijbe-121	88	6	and	and	CCONJ
aijbe-121	88	7	analysis	analysis	NOUN
aijbe-121	88	8	the	the	DET
aijbe-121	88	9	study	study	NOUN
aijbe-121	88	10	population	population	NOUN
aijbe-121	88	11	shall	shall	AUX
aijbe-121	88	12	be	be	AUX
aijbe-121	88	13	the	the	DET
aijbe-121	88	14	accessible	accessible	ADJ
aijbe-121	88	15	,	,	PUNCT
aijbe-121	88	16	experienced	experienced	ADJ
aijbe-121	88	17	sme	sme	NOUN
aijbe-121	88	18	self	self	NOUN
aijbe-121	88	19	-	-	PUNCT
aijbe-121	88	20	employed	employ	VERB
aijbe-121	88	21	individual	individual	ADJ
aijbe-121	88	22	taxpayers	taxpayer	NOUN
aijbe-121	88	23	or	or	CCONJ
aijbe-121	88	24	managers	manager	NOUN
aijbe-121	88	25	within	within	ADP
aijbe-121	88	26	the	the	DET
aijbe-121	88	27	five	five	NUM
aijbe-121	88	28	regions	region	NOUN
aijbe-121	88	29	of	of	ADP
aijbe-121	88	30	the	the	DET
aijbe-121	88	31	country	country	NOUN
aijbe-121	88	32	.	.	PUNCT
aijbe-121	89	1	this	this	DET
aijbe-121	89	2	population	population	NOUN
aijbe-121	89	3	is	be	AUX
aijbe-121	89	4	considered	consider	VERB
aijbe-121	89	5	to	to	PART
aijbe-121	89	6	be	be	AUX
aijbe-121	89	7	in	in	ADP
aijbe-121	89	8	better	well	ADJ
aijbe-121	89	9	position	position	NOUN
aijbe-121	89	10	to	to	PART
aijbe-121	89	11	give	give	VERB
aijbe-121	89	12	insightful	insightful	ADJ
aijbe-121	89	13	data	datum	NOUN
aijbe-121	89	14	and	and	CCONJ
aijbe-121	89	15	information	information	NOUN
aijbe-121	89	16	concerning	concern	VERB
aijbe-121	89	17	their	their	PRON
aijbe-121	89	18	compliance	compliance	NOUN
aijbe-121	89	19	with	with	ADP
aijbe-121	89	20	the	the	DET
aijbe-121	89	21	tax	tax	NOUN
aijbe-121	89	22	code	code	NOUN
aijbe-121	89	23	.	.	PUNCT
aijbe-121	90	1	the	the	DET
aijbe-121	90	2	respondents	respondent	NOUN
aijbe-121	90	3	will	will	AUX
aijbe-121	90	4	be	be	AUX
aijbe-121	90	5	purposely	purposely	ADV
aijbe-121	90	6	selected	select	VERB
aijbe-121	90	7	because	because	SCONJ
aijbe-121	90	8	they	they	PRON
aijbe-121	90	9	interact	interact	VERB
aijbe-121	90	10	with	with	ADP
aijbe-121	90	11	the	the	DET
aijbe-121	90	12	tax	tax	NOUN
aijbe-121	90	13	system	system	NOUN
aijbe-121	90	14	as	as	ADV
aijbe-121	90	15	well	well	ADV
aijbe-121	90	16	as	as	ADP
aijbe-121	90	17	the	the	DET
aijbe-121	90	18	government	government	NOUN
aijbe-121	90	19	service	service	NOUN
aijbe-121	90	20	delivery	delivery	NOUN
aijbe-121	90	21	system	system	NOUN
aijbe-121	90	22	.	.	PUNCT
aijbe-121	91	1	a	a	DET
aijbe-121	91	2	sample	sample	NOUN
aijbe-121	91	3	of	of	ADP
aijbe-121	91	4	384	384	NUM
aijbe-121	91	5	self	self	NOUN
aijbe-121	91	6	-	-	PUNCT
aijbe-121	91	7	employed	employ	VERB
aijbe-121	91	8	individuals	individual	NOUN
aijbe-121	91	9	and	and	CCONJ
aijbe-121	91	10	managers	manager	NOUN
aijbe-121	91	11	(	(	PUNCT
aijbe-121	91	12	krejcie	krejcie	PROPN
aijbe-121	91	13	&	&	CCONJ
aijbe-121	91	14	morgan	morgan	PROPN
aijbe-121	91	15	,	,	PUNCT
aijbe-121	91	16	1970	1970	NUM
aijbe-121	91	17	)	)	PUNCT
aijbe-121	91	18	will	will	AUX
aijbe-121	91	19	be	be	AUX
aijbe-121	91	20	considered	consider	VERB
aijbe-121	91	21	.	.	PUNCT
aijbe-121	92	1	mixed	mixed	ADJ
aijbe-121	92	2	methods	method	NOUN
aijbe-121	92	3	approach	approach	NOUN
aijbe-121	92	4	will	will	AUX
aijbe-121	92	5	be	be	AUX
aijbe-121	92	6	used	use	VERB
aijbe-121	92	7	and	and	CCONJ
aijbe-121	92	8	data	datum	NOUN
aijbe-121	92	9	will	will	AUX
aijbe-121	92	10	be	be	AUX
aijbe-121	92	11	analysed	analyse	VERB
aijbe-121	92	12	using	use	VERB
aijbe-121	92	13	thematic	thematic	ADJ
aijbe-121	92	14	analysis	analysis	NOUN
aijbe-121	92	15	and	and	CCONJ
aijbe-121	92	16	spss	spss	PROPN
aijbe-121	92	17	-	-	PUNCT
aijbe-121	92	18	amos	amos	PROPN
aijbe-121	92	19	version	version	PROPN
aijbe-121	92	20	25	25	NUM
aijbe-121	92	21	for	for	ADP
aijbe-121	92	22	sem	sem	NOUN
aijbe-121	92	23	.	.	PUNCT
aijbe-121	93	1	before	before	ADP
aijbe-121	93	2	data	data	NOUN
aijbe-121	93	3	collection	collection	NOUN
aijbe-121	93	4	,	,	PUNCT
aijbe-121	93	5	ethical	ethical	ADJ
aijbe-121	93	6	clearance	clearance	NOUN
aijbe-121	93	7	will	will	AUX
aijbe-121	93	8	be	be	AUX
aijbe-121	93	9	sought	seek	VERB
aijbe-121	93	10	and	and	CCONJ
aijbe-121	93	11	consent	consent	NOUN
aijbe-121	93	12	shall	shall	AUX
aijbe-121	93	13	be	be	AUX
aijbe-121	93	14	got	get	VERB
aijbe-121	93	15	from	from	ADP
aijbe-121	93	16	every	every	DET
aijbe-121	93	17	respondent	respondent	NOUN
aijbe-121	93	18	.	.	PUNCT
aijbe-121	94	1	utmost	utmost	ADJ
aijbe-121	94	2	confidentiality	confidentiality	NOUN
aijbe-121	94	3	will	will	AUX
aijbe-121	94	4	be	be	AUX
aijbe-121	94	5	observed	observe	VERB
aijbe-121	94	6	.	.	PUNCT
aijbe-121	95	1	4	4	X
aijbe-121	95	2	.	.	X
aijbe-121	95	3	dissemination	dissemination	NOUN
aijbe-121	95	4	and	and	CCONJ
aijbe-121	95	5	reporting	reporting	NOUN
aijbe-121	95	6	finding	finding	NOUN
aijbe-121	95	7	from	from	ADP
aijbe-121	95	8	the	the	DET
aijbe-121	95	9	study	study	NOUN
aijbe-121	95	10	shall	shall	AUX
aijbe-121	95	11	be	be	AUX
aijbe-121	95	12	disseminated	disseminate	VERB
aijbe-121	95	13	through	through	ADP
aijbe-121	95	14	progress	progress	NOUN
aijbe-121	95	15	reports	report	NOUN
aijbe-121	95	16	,	,	PUNCT
aijbe-121	95	17	seminar	seminar	NOUN
aijbe-121	95	18	series	series	NOUN
aijbe-121	95	19	,	,	PUNCT
aijbe-121	95	20	conferences	conference	NOUN
aijbe-121	95	21	,	,	PUNCT
aijbe-121	95	22	stakeholders	stakeholder	NOUN
aijbe-121	95	23	’	'	PUNCT
aijbe-121	95	24	workshops	workshop	NOUN
aijbe-121	95	25	and	and	CCONJ
aijbe-121	95	26	journal	journal	ADJ
aijbe-121	95	27	articles	article	NOUN
aijbe-121	95	28	.	.	PUNCT
aijbe-121	96	1	references	reference	NOUN
aijbe-121	96	2	ali	ali	PROPN
aijbe-121	96	3	,	,	PUNCT
aijbe-121	96	4	m.	m.	NOUN
aijbe-121	96	5	,	,	PUNCT
aijbe-121	96	6	fjeldstad	fjeldstad	NOUN
aijbe-121	96	7	,	,	PUNCT
aijbe-121	96	8	o.	o.	PROPN
aijbe-121	96	9	,	,	PUNCT
aijbe-121	96	10	&	&	CCONJ
aijbe-121	96	11	sjursen	sjursen	PROPN
aijbe-121	96	12	,	,	PUNCT
aijbe-121	96	13	i.	i.	PROPN
aijbe-121	96	14	h.	h.	PROPN
aijbe-121	96	15	(	(	PUNCT
aijbe-121	96	16	2014	2014	NUM
aijbe-121	96	17	)	)	PUNCT
aijbe-121	96	18	.	.	PUNCT
aijbe-121	97	1	to	to	PART
aijbe-121	97	2	pay	pay	VERB
aijbe-121	97	3	or	or	CCONJ
aijbe-121	97	4	not	not	PART
aijbe-121	97	5	to	to	PART
aijbe-121	97	6	pay	pay	VERB
aijbe-121	97	7	?	?	PUNCT
aijbe-121	98	1	citizens	citizen	NOUN
aijbe-121	98	2	’	’	PART
aijbe-121	98	3	attitudes	attitude	NOUN
aijbe-121	98	4	toward	toward	ADP
aijbe-121	98	5	taxation	taxation	NOUN
aijbe-121	98	6	in	in	ADP
aijbe-121	98	7	kenya	kenya	PROPN
aijbe-121	98	8	,	,	PUNCT
aijbe-121	98	9	tanzania	tanzania	PROPN
aijbe-121	98	10	,	,	PUNCT
aijbe-121	98	11	uganda	uganda	PROPN
aijbe-121	98	12	,	,	PUNCT
aijbe-121	98	13	and	and	CCONJ
aijbe-121	98	14	south	south	PROPN
aijbe-121	98	15	africa	africa	PROPN
aijbe-121	98	16	.	.	PUNCT
aijbe-121	99	1	world	world	PROPN
aijbe-121	99	2	development	development	PROPN
aijbe-121	99	3	,	,	PUNCT
aijbe-121	99	4	64	64	NUM
aijbe-121	99	5	,	,	PUNCT
aijbe-121	99	6	828–842	828–842	NUM
aijbe-121	99	7	.	.	PUNCT
aijbe-121	99	8	http://dx.doi.org/10.1016/j.worlddev.2014.07.006	http://dx.doi.org/10.1016/j.worlddev.2014.07.006	ADJ
aijbe-121	99	9	alm	alm	PROPN
aijbe-121	99	10	,	,	PUNCT
aijbe-121	99	11	j.	j.	PROPN
aijbe-121	99	12	,	,	PUNCT
aijbe-121	99	13	&	&	CCONJ
aijbe-121	99	14	torgler	torgler	PROPN
aijbe-121	99	15	,	,	PUNCT
aijbe-121	99	16	b.	b.	PROPN
aijbe-121	99	17	(	(	PUNCT
aijbe-121	99	18	2011	2011	NUM
aijbe-121	99	19	)	)	PUNCT
aijbe-121	99	20	.	.	PUNCT
aijbe-121	100	1	do	do	AUX
aijbe-121	100	2	ethics	ethic	NOUN
aijbe-121	100	3	matter	matter	VERB
aijbe-121	100	4	?	?	PUNCT
aijbe-121	101	1	tax	tax	NOUN
aijbe-121	101	2	compliance	compliance	NOUN
aijbe-121	101	3	and	and	CCONJ
aijbe-121	101	4	morality	morality	NOUN
aijbe-121	101	5	.	.	PUNCT
aijbe-121	102	1	journal	journal	PROPN
aijbe-121	102	2	of	of	ADP
aijbe-121	102	3	business	business	NOUN
aijbe-121	102	4	ethics	ethic	NOUN
aijbe-121	102	5	,	,	PUNCT
aijbe-121	102	6	101	101	NUM
aijbe-121	102	7	,	,	PUNCT
aijbe-121	102	8	635–651	635–651	NUM
aijbe-121	102	9	.	.	PUNCT
aijbe-121	103	1	doi	doi	NOUN
aijbe-121	103	2	10.1007	10.1007	NUM
aijbe-121	103	3	/	/	SYM
aijbe-121	103	4	s10551	s10551	PROPN
aijbe-121	103	5	-	-	PUNCT
aijbe-121	103	6	011	011	NUM
aijbe-121	103	7	-	-	PUNCT
aijbe-121	103	8	0761	0761	NUM
aijbe-121	103	9	-	-	SYM
aijbe-121	103	10	9	9	NUM
aijbe-121	103	11	alm	alm	NOUN
aijbe-121	103	12	,	,	PUNCT
aijbe-121	103	13	j.	j.	PROPN
aijbe-121	103	14	,	,	PUNCT
aijbe-121	103	15	martinez	martinez	PROPN
aijbe-121	103	16	-	-	PUNCT
aijbe-121	103	17	vazquez	vazquez	PROPN
aijbe-121	103	18	,	,	PUNCT
aijbe-121	103	19	j.	j.	PROPN
aijbe-121	103	20	,	,	PUNCT
aijbe-121	103	21	&	&	CCONJ
aijbe-121	103	22	mcclellan	mcclellan	PROPN
aijbe-121	103	23	,	,	PUNCT
aijbe-121	103	24	c.	c.	PROPN
aijbe-121	103	25	(	(	PUNCT
aijbe-121	103	26	2016	2016	NUM
aijbe-121	103	27	)	)	PUNCT
aijbe-121	103	28	.	.	PUNCT
aijbe-121	104	1	corruption	corruption	NOUN
aijbe-121	104	2	and	and	CCONJ
aijbe-121	104	3	firm	firm	ADJ
aijbe-121	104	4	tax	tax	NOUN
aijbe-121	104	5	evasion	evasion	NOUN
aijbe-121	104	6	.	.	PUNCT
aijbe-121	105	1	journal	journal	NOUN
aijbe-121	105	2	of	of	ADP
aijbe-121	105	3	economic	economic	ADJ
aijbe-121	105	4	behavior	behavior	NOUN
aijbe-121	105	5	&	&	CCONJ
aijbe-121	105	6	organisation	organisation	PROPN
aijbe-121	105	7	,	,	PUNCT
aijbe-121	105	8	124	124	NUM
aijbe-121	105	9	,	,	PUNCT
aijbe-121	105	10	146	146	NUM
aijbe-121	105	11	-	-	SYM
aijbe-121	105	12	163	163	NUM
aijbe-121	105	13	.	.	PUNCT
aijbe-121	106	1	alon	alon	PROPN
aijbe-121	106	2	,	,	PUNCT
aijbe-121	106	3	a.	a.	PROPN
aijbe-121	106	4	,	,	PUNCT
aijbe-121	106	5	&	&	CCONJ
aijbe-121	106	6	hageman	hageman	NOUN
aijbe-121	106	7	,	,	PUNCT
aijbe-121	106	8	m.	m.	NOUN
aijbe-121	106	9	a.	a.	NOUN
aijbe-121	106	10	(	(	PUNCT
aijbe-121	106	11	2013	2013	NUM
aijbe-121	106	12	)	)	PUNCT
aijbe-121	106	13	.	.	PUNCT
aijbe-121	107	1	the	the	DET
aijbe-121	107	2	impact	impact	NOUN
aijbe-121	107	3	of	of	ADP
aijbe-121	107	4	corruption	corruption	NOUN
aijbe-121	107	5	on	on	ADP
aijbe-121	107	6	firm	firm	ADJ
aijbe-121	107	7	tax	tax	NOUN
aijbe-121	107	8	compliance	compliance	NOUN
aijbe-121	107	9	in	in	ADP
aijbe-121	107	10	transition	transition	NOUN
aijbe-121	107	11	economies	economy	NOUN
aijbe-121	107	12	:	:	PUNCT
aijbe-121	107	13	whom	whom	PRON
aijbe-121	107	14	do	do	AUX
aijbe-121	107	15	you	you	PRON
aijbe-121	107	16	trust	trust	VERB
aijbe-121	107	17	?	?	PUNCT
aijbe-121	108	1	journal	journal	PROPN
aijbe-121	108	2	of	of	ADP
aijbe-121	108	3	business	business	NOUN
aijbe-121	108	4	ethics	ethic	NOUN
aijbe-121	108	5	,	,	PUNCT
aijbe-121	108	6	116(3	116(3	NUM
aijbe-121	108	7	)	)	PUNCT
aijbe-121	108	8	,	,	PUNCT
aijbe-121	108	9	479	479	NUM
aijbe-121	108	10	-	-	SYM
aijbe-121	108	11	494	494	NUM
aijbe-121	108	12	.	.	X
aijbe-121	109	1	arif	arif	PROPN
aijbe-121	109	2	,	,	PUNCT
aijbe-121	109	3	i.	i.	PROPN
aijbe-121	109	4	,	,	PUNCT
aijbe-121	109	5	&	&	CCONJ
aijbe-121	109	6	rawat	rawat	PROPN
aijbe-121	109	7	,	,	PUNCT
aijbe-121	109	8	a.	a.	PROPN
aijbe-121	109	9	s.	s.	PROPN
aijbe-121	109	10	(	(	PUNCT
aijbe-121	109	11	2018	2018	NUM
aijbe-121	109	12	)	)	PUNCT
aijbe-121	109	13	.	.	PUNCT
aijbe-121	110	1	corruption	corruption	NOUN
aijbe-121	110	2	,	,	PUNCT
aijbe-121	110	3	governance	governance	NOUN
aijbe-121	110	4	,	,	PUNCT
aijbe-121	110	5	and	and	CCONJ
aijbe-121	110	6	tax	tax	NOUN
aijbe-121	110	7	revenue	revenue	NOUN
aijbe-121	110	8	:	:	PUNCT
aijbe-121	110	9	evidence	evidence	NOUN
aijbe-121	110	10	from	from	ADP
aijbe-121	110	11	eagle	eagle	PROPN
aijbe-121	110	12	countries	country	NOUN
aijbe-121	110	13	.	.	PUNCT
aijbe-121	111	1	journal	journal	NOUN
aijbe-121	111	2	of	of	ADP
aijbe-121	111	3	transnational	transnational	ADJ
aijbe-121	111	4	management	management	NOUN
aijbe-121	111	5	,	,	PUNCT
aijbe-121	111	6	23(2–3	23(2–3	PROPN
aijbe-121	111	7	)	)	PUNCT
aijbe-121	111	8	,	,	PUNCT
aijbe-121	111	9	119–133	119–133	NUM
aijbe-121	111	10	.	.	PUNCT
aijbe-121	112	1	http://doi.org/10.1080/15475778.2018.1469912	http://doi.org/10.1080/15475778.2018.1469912	PROPN
aijbe-121	112	2	attride	attride	NOUN
aijbe-121	112	3	-	-	PUNCT
aijbe-121	112	4	stirling	stirling	NOUN
aijbe-121	112	5	,	,	PUNCT
aijbe-121	112	6	j.	j.	PROPN
aijbe-121	112	7	(	(	PUNCT
aijbe-121	112	8	2001	2001	NUM
aijbe-121	112	9	)	)	PUNCT
aijbe-121	112	10	.	.	PUNCT
aijbe-121	113	1	thematic	thematic	ADJ
aijbe-121	113	2	networks	network	NOUN
aijbe-121	113	3	:	:	PUNCT
aijbe-121	113	4	an	an	DET
aijbe-121	113	5	analytic	analytic	ADJ
aijbe-121	113	6	tool	tool	NOUN
aijbe-121	113	7	for	for	ADP
aijbe-121	113	8	qualitative	qualitative	ADJ
aijbe-121	113	9	research	research	NOUN
aijbe-121	113	10	.	.	PUNCT
aijbe-121	114	1	qualitative	qualitative	ADJ
aijbe-121	114	2	research	research	NOUN
aijbe-121	114	3	,	,	PUNCT
aijbe-121	114	4	1(3	1(3	NUM
aijbe-121	114	5	):	):	PUNCT
aijbe-121	114	6	385	385	NUM
aijbe-121	114	7	-	-	SYM
aijbe-121	114	8	405	405	NUM
aijbe-121	114	9	.	.	PUNCT
aijbe-121	115	1	bird	bird	NOUN
aijbe-121	115	2	,	,	PUNCT
aijbe-121	115	3	m.	m.	PROPN
aijbe-121	115	4	r.	r.	PROPN
aijbe-121	115	5	,	,	PUNCT
aijbe-121	115	6	martinez	martinez	PROPN
aijbe-121	115	7	-	-	PUNCT
aijbe-121	115	8	vazquez	vazquez	PROPN
aijbe-121	115	9	,	,	PUNCT
aijbe-121	115	10	j.	j.	PROPN
aijbe-121	115	11	,	,	PUNCT
aijbe-121	115	12	&	&	CCONJ
aijbe-121	115	13	torgler	torgler	PROPN
aijbe-121	115	14	,	,	PUNCT
aijbe-121	115	15	b.	b.	PROPN
aijbe-121	115	16	(	(	PUNCT
aijbe-121	115	17	2008	2008	NUM
aijbe-121	115	18	)	)	PUNCT
aijbe-121	115	19	.	.	PUNCT
aijbe-121	116	1	tax	tax	NOUN
aijbe-121	116	2	effort	effort	NOUN
aijbe-121	116	3	in	in	ADP
aijbe-121	116	4	developing	develop	VERB
aijbe-121	116	5	countries	country	NOUN
aijbe-121	116	6	and	and	CCONJ
aijbe-121	116	7	high	high	ADJ
aijbe-121	116	8	income	income	NOUN
aijbe-121	116	9	countries	country	NOUN
aijbe-121	116	10	:	:	PUNCT
aijbe-121	116	11	the	the	DET
aijbe-121	116	12	impact	impact	NOUN
aijbe-121	116	13	of	of	ADP
aijbe-121	116	14	corruption	corruption	NOUN
aijbe-121	116	15	,	,	PUNCT
aijbe-121	116	16	voice	voice	NOUN
aijbe-121	116	17	and	and	CCONJ
aijbe-121	116	18	accountability	accountability	NOUN
aijbe-121	116	19	.	.	PUNCT
aijbe-121	117	1	economic	economic	ADJ
aijbe-121	117	2	analysis	analysis	NOUN
aijbe-121	117	3	and	and	CCONJ
aijbe-121	117	4	policy	policy	NOUN
aijbe-121	117	5	,	,	PUNCT
aijbe-121	117	6	38(1	38(1	NUM
aijbe-121	117	7	)	)	PUNCT
aijbe-121	117	8	,	,	PUNCT
aijbe-121	117	9	55	55	NUM
aijbe-121	117	10	-	-	SYM
aijbe-121	117	11	71	71	NUM
aijbe-121	117	12	.	.	PUNCT
aijbe-121	118	1	festo	festo	PROPN
aijbe-121	118	2	m	m	PROPN
aijbe-121	118	3	(	(	PUNCT
aijbe-121	118	4	2022	2022	NUM
aijbe-121	118	5	)	)	PUNCT
aijbe-121	118	6	63	63	NUM
aijbe-121	118	7	american	american	ADJ
aijbe-121	118	8	interdisciplinary	interdisciplinary	ADJ
aijbe-121	118	9	journal	journal	NOUN
aijbe-121	118	10	of	of	ADP
aijbe-121	118	11	business	business	NOUN
aijbe-121	118	12	and	and	CCONJ
aijbe-121	118	13	economics	economic	NOUN
aijbe-121	118	14	|	|	ADV
aijbe-121	118	15	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	X
aijbe-121	119	1	bird	bird	NOUN
aijbe-121	119	2	,	,	PUNCT
aijbe-121	119	3	r.	r.	PROPN
aijbe-121	119	4	m.	m.	PROPN
aijbe-121	119	5	(	(	PUNCT
aijbe-121	119	6	2015	2015	NUM
aijbe-121	119	7	)	)	PUNCT
aijbe-121	119	8	.	.	PUNCT
aijbe-121	120	1	improving	improve	VERB
aijbe-121	120	2	tax	tax	NOUN
aijbe-121	120	3	administration	administration	NOUN
aijbe-121	120	4	in	in	ADP
aijbe-121	120	5	developing	develop	VERB
aijbe-121	120	6	countries	country	NOUN
aijbe-121	120	7	.	.	PUNCT
aijbe-121	121	1	journal	journal	PROPN
aijbe-121	121	2	of	of	ADP
aijbe-121	121	3	tax	tax	PROPN
aijbe-121	121	4	administration	administration	NOUN
aijbe-121	121	5	,	,	PUNCT
aijbe-121	121	6	1(1	1(1	NUM
aijbe-121	121	7	)	)	PUNCT
aijbe-121	121	8	,	,	PUNCT
aijbe-121	121	9	23	23	NUM
aijbe-121	121	10	-	-	SYM
aijbe-121	121	11	45	45	NUM
aijbe-121	121	12	.	.	PUNCT
aijbe-121	122	1	creswell	creswell	PROPN
aijbe-121	122	2	,	,	PUNCT
aijbe-121	122	3	j.	j.	PROPN
aijbe-121	122	4	(	(	PUNCT
aijbe-121	122	5	2013	2013	NUM
aijbe-121	122	6	)	)	PUNCT
aijbe-121	122	7	.	.	PUNCT
aijbe-121	123	1	qualitative	qualitative	ADJ
aijbe-121	123	2	inquiry	inquiry	NOUN
aijbe-121	123	3	and	and	CCONJ
aijbe-121	123	4	research	research	NOUN
aijbe-121	123	5	design	design	NOUN
aijbe-121	123	6	:	:	PUNCT
aijbe-121	123	7	choosing	choose	VERB
aijbe-121	123	8	among	among	ADP
aijbe-121	123	9	five	five	NUM
aijbe-121	123	10	approaches	approach	NOUN
aijbe-121	123	11	.	.	PUNCT
aijbe-121	124	1	los	los	PROPN
aijbe-121	124	2	angeles	angeles	PROPN
aijbe-121	124	3	:	:	PUNCT
aijbe-121	124	4	sage	sage	NOUN
aijbe-121	124	5	publications	publication	NOUN
aijbe-121	124	6	creswell	creswell	PROPN
aijbe-121	124	7	,	,	PUNCT
aijbe-121	124	8	j.w	j.w	PROPN
aijbe-121	124	9	.	.	PROPN
aijbe-121	124	10	&	&	CCONJ
aijbe-121	124	11	poth	poth	PROPN
aijbe-121	124	12	,	,	PUNCT
aijbe-121	124	13	c.n	c.n	PROPN
aijbe-121	124	14	.	.	PROPN
aijbe-121	124	15	(	(	PUNCT
aijbe-121	124	16	2018	2018	NUM
aijbe-121	124	17	)	)	PUNCT
aijbe-121	124	18	qualitative	qualitative	ADJ
aijbe-121	124	19	inquiry	inquiry	NOUN
aijbe-121	124	20	and	and	CCONJ
aijbe-121	124	21	research	research	NOUN
aijbe-121	124	22	design	design	NOUN
aijbe-121	124	23	choosing	choose	VERB
aijbe-121	124	24	among	among	ADP
aijbe-121	124	25	five	five	NUM
aijbe-121	124	26	approaches	approach	NOUN
aijbe-121	124	27	.	.	PUNCT
aijbe-121	125	1	4th	4th	ADJ
aijbe-121	125	2	edition	edition	NOUN
aijbe-121	125	3	,	,	PUNCT
aijbe-121	125	4	sage	sage	NOUN
aijbe-121	125	5	publications	publication	NOUN
aijbe-121	125	6	,	,	PUNCT
aijbe-121	125	7	inc	inc	PROPN
aijbe-121	125	8	.	.	PROPN
aijbe-121	125	9	,	,	PUNCT
aijbe-121	125	10	thousand	thousand	NUM
aijbe-121	125	11	oaks	oak	NOUN
aijbe-121	125	12	.	.	PUNCT
aijbe-121	126	1	farrar	farrar	PROPN
aijbe-121	126	2	,	,	PUNCT
aijbe-121	126	3	j.	j.	PROPN
aijbe-121	126	4	m.	m.	PROPN
aijbe-121	126	5	,	,	PUNCT
aijbe-121	126	6	donnelly	donnelly	PROPN
aijbe-121	126	7	,	,	PUNCT
aijbe-121	126	8	m.	m.	PROPN
aijbe-121	126	9	e.	e.	PROPN
aijbe-121	126	10	,	,	PUNCT
aijbe-121	126	11	&	&	CCONJ
aijbe-121	126	12	dhaliwal	dhaliwal	PROPN
aijbe-121	126	13	,	,	PUNCT
aijbe-121	126	14	s.	s.	PROPN
aijbe-121	126	15	b.	b.	PROPN
aijbe-121	126	16	(	(	PUNCT
aijbe-121	126	17	2013	2013	NUM
aijbe-121	126	18	)	)	PUNCT
aijbe-121	126	19	.	.	PUNCT
aijbe-121	127	1	procedural	procedural	ADJ
aijbe-121	127	2	aspects	aspect	NOUN
aijbe-121	127	3	of	of	ADP
aijbe-121	127	4	tax	tax	NOUN
aijbe-121	127	5	fairness	fairness	NOUN
aijbe-121	127	6	:	:	PUNCT
aijbe-121	127	7	a	a	DET
aijbe-121	127	8	content	content	NOUN
aijbe-121	127	9	analysis	analysis	NOUN
aijbe-121	127	10	of	of	ADP
aijbe-121	127	11	canadian	canadian	ADJ
aijbe-121	127	12	tax	tax	NOUN
aijbe-121	127	13	jurisprudence	jurisprudence	NOUN
aijbe-121	127	14	.	.	PUNCT
aijbe-121	128	1	the	the	DET
aijbe-121	128	2	ata	ata	PROPN
aijbe-121	128	3	journal	journal	PROPN
aijbe-121	128	4	of	of	ADP
aijbe-121	128	5	legal	legal	ADJ
aijbe-121	128	6	tax	tax	NOUN
aijbe-121	128	7	research	research	NOUN
aijbe-121	128	8	,	,	PUNCT
aijbe-121	128	9	11(2	11(2	NUM
aijbe-121	128	10	)	)	PUNCT
aijbe-121	128	11	,	,	PUNCT
aijbe-121	128	12	21	21	NUM
aijbe-121	128	13	-	-	SYM
aijbe-121	128	14	37	37	NUM
aijbe-121	128	15	.	.	PUNCT
aijbe-121	129	1	feld	feld	PROPN
aijbe-121	129	2	,	,	PUNCT
aijbe-121	129	3	l.	l.	PROPN
aijbe-121	129	4	p.	p.	PROPN
aijbe-121	129	5	,	,	PUNCT
aijbe-121	129	6	&	&	CCONJ
aijbe-121	129	7	frey	frey	PROPN
aijbe-121	129	8	,	,	PUNCT
aijbe-121	129	9	b.	b.	PROPN
aijbe-121	129	10	(	(	PUNCT
aijbe-121	129	11	2007	2007	NUM
aijbe-121	129	12	)	)	PUNCT
aijbe-121	129	13	,	,	PUNCT
aijbe-121	129	14	tax	tax	NOUN
aijbe-121	129	15	compliance	compliance	NOUN
aijbe-121	129	16	as	as	ADP
aijbe-121	129	17	the	the	DET
aijbe-121	129	18	result	result	NOUN
aijbe-121	129	19	of	of	ADP
aijbe-121	129	20	a	a	DET
aijbe-121	129	21	psychological	psychological	ADJ
aijbe-121	129	22	tax	tax	NOUN
aijbe-121	129	23	contract	contract	NOUN
aijbe-121	129	24	:	:	PUNCT
aijbe-121	129	25	the	the	DET
aijbe-121	129	26	role	role	NOUN
aijbe-121	129	27	of	of	ADP
aijbe-121	129	28	incentives	incentive	NOUN
aijbe-121	129	29	and	and	CCONJ
aijbe-121	129	30	responsive	responsive	ADJ
aijbe-121	129	31	regulation	regulation	NOUN
aijbe-121	129	32	.	.	PUNCT
aijbe-121	130	1	law	law	NOUN
aijbe-121	130	2	and	and	CCONJ
aijbe-121	130	3	policy	policy	NOUN
aijbe-121	130	4	,	,	PUNCT
aijbe-121	130	5	29(1	29(1	NUM
aijbe-121	130	6	)	)	PUNCT
aijbe-121	130	7	,	,	PUNCT
aijbe-121	130	8	102	102	NUM
aijbe-121	130	9	-	-	SYM
aijbe-121	130	10	120	120	NUM
aijbe-121	130	11	.	.	PUNCT
aijbe-121	130	12	fjeldstad	fjeldstad	NOUN
aijbe-121	130	13	,	,	PUNCT
aijbe-121	130	14	o.	o.	PROPN
aijbe-121	130	15	h.	h.	PROPN
aijbe-121	130	16	,	,	PUNCT
aijbe-121	130	17	&	&	CCONJ
aijbe-121	130	18	tungodden	tungodden	PROPN
aijbe-121	130	19	,	,	PUNCT
aijbe-121	130	20	b.	b.	PROPN
aijbe-121	130	21	(	(	PUNCT
aijbe-121	130	22	2003	2003	NUM
aijbe-121	130	23	)	)	PUNCT
aijbe-121	130	24	.	.	PUNCT
aijbe-121	131	1	fiscal	fiscal	ADJ
aijbe-121	131	2	corruption	corruption	NOUN
aijbe-121	131	3	:	:	PUNCT
aijbe-121	131	4	a	a	DET
aijbe-121	131	5	vice	vice	NOUN
aijbe-121	131	6	or	or	CCONJ
aijbe-121	131	7	a	a	DET
aijbe-121	131	8	virtue	virtue	NOUN
aijbe-121	131	9	?	?	PUNCT
aijbe-121	132	1	world	world	NOUN
aijbe-121	132	2	development	development	NOUN
aijbe-121	132	3	,	,	PUNCT
aijbe-121	132	4	31(8	31(8	NUM
aijbe-121	132	5	)	)	PUNCT
aijbe-121	132	6	,	,	PUNCT
aijbe-121	132	7	1459–1467	1459–1467	NUM
aijbe-121	132	8	.	.	PUNCT
aijbe-121	133	1	http://doi.org/10.1016/s0305-750x(03)00089-5	http://doi.org/10.1016/s0305-750x(03)00089-5	PROPN
aijbe-121	133	2	gangl	gangl	PROPN
aijbe-121	133	3	,	,	PUNCT
aijbe-121	133	4	k.	k.	PROPN
aijbe-121	133	5	,	,	PUNCT
aijbe-121	133	6	hofmann	hofmann	PROPN
aijbe-121	133	7	,	,	PUNCT
aijbe-121	133	8	e.	e.	PROPN
aijbe-121	133	9	,	,	PUNCT
aijbe-121	133	10	&	&	CCONJ
aijbe-121	133	11	kirchler	kirchler	PROPN
aijbe-121	133	12	,	,	PUNCT
aijbe-121	133	13	e.	e.	PROPN
aijbe-121	133	14	(	(	PUNCT
aijbe-121	133	15	2015	2015	NUM
aijbe-121	133	16	)	)	PUNCT
aijbe-121	133	17	,	,	PUNCT
aijbe-121	133	18	tax	tax	NOUN
aijbe-121	133	19	authorities	authority	NOUN
aijbe-121	133	20	’	’	PART
aijbe-121	133	21	interaction	interaction	NOUN
aijbe-121	133	22	with	with	ADP
aijbe-121	133	23	taxpayers	taxpayer	NOUN
aijbe-121	133	24	:	:	PUNCT
aijbe-121	133	25	a	a	DET
aijbe-121	133	26	conception	conception	NOUN
aijbe-121	133	27	of	of	ADP
aijbe-121	133	28	compliance	compliance	NOUN
aijbe-121	133	29	in	in	ADP
aijbe-121	133	30	social	social	ADJ
aijbe-121	133	31	dilemmas	dilemma	NOUN
aijbe-121	133	32	by	by	ADP
aijbe-121	133	33	power	power	NOUN
aijbe-121	133	34	and	and	CCONJ
aijbe-121	133	35	trust	trust	NOUN
aijbe-121	133	36	.	.	PUNCT
aijbe-121	134	1	new	new	ADJ
aijbe-121	134	2	ideas	idea	NOUN
aijbe-121	134	3	in	in	ADP
aijbe-121	134	4	psychology	psychology	NOUN
aijbe-121	134	5	,	,	PUNCT
aijbe-121	134	6	37	37	NUM
aijbe-121	134	7	,	,	PUNCT
aijbe-121	134	8	13	13	NUM
aijbe-121	134	9	-	-	SYM
aijbe-121	134	10	23	23	NUM
aijbe-121	134	11	.	.	PUNCT
aijbe-121	135	1	hillman	hillman	PROPN
aijbe-121	135	2	,	,	PUNCT
aijbe-121	135	3	a.	a.	PROPN
aijbe-121	135	4	l.	l.	PROPN
aijbe-121	135	5	(	(	PUNCT
aijbe-121	135	6	2004	2004	NUM
aijbe-121	135	7	)	)	PUNCT
aijbe-121	135	8	.	.	PUNCT
aijbe-121	136	1	corruption	corruption	NOUN
aijbe-121	136	2	and	and	CCONJ
aijbe-121	136	3	public	public	ADJ
aijbe-121	136	4	finance	finance	NOUN
aijbe-121	136	5	:	:	PUNCT
aijbe-121	136	6	an	an	DET
aijbe-121	136	7	imf	imf	PROPN
aijbe-121	136	8	perspective	perspective	NOUN
aijbe-121	136	9	.	.	PUNCT
aijbe-121	137	1	european	european	PROPN
aijbe-121	137	2	journal	journal	PROPN
aijbe-121	137	3	of	of	ADP
aijbe-121	137	4	political	political	ADJ
aijbe-121	137	5	economy	economy	NOUN
aijbe-121	137	6	,	,	PUNCT
aijbe-121	137	7	20	20	NUM
aijbe-121	137	8	,	,	PUNCT
aijbe-121	137	9	1067–1077	1067–1077	NUM
aijbe-121	137	10	.	.	PUNCT
aijbe-121	138	1	imf	imf	PROPN
aijbe-121	138	2	(	(	PUNCT
aijbe-121	138	3	2011	2011	NUM
aijbe-121	138	4	)	)	PUNCT
aijbe-121	138	5	,	,	PUNCT
aijbe-121	138	6	revenue	revenue	NOUN
aijbe-121	138	7	mobilization	mobilization	NOUN
aijbe-121	138	8	in	in	ADP
aijbe-121	138	9	developing	develop	VERB
aijbe-121	138	10	countries	country	NOUN
aijbe-121	138	11	;	;	PUNCT
aijbe-121	138	12	policy	policy	NOUN
aijbe-121	138	13	paper	paper	NOUN
aijbe-121	138	14	prepared	prepare	VERB
aijbe-121	138	15	by	by	ADP
aijbe-121	138	16	the	the	DET
aijbe-121	138	17	fiscal	fiscal	PROPN
aijbe-121	138	18	affairs	affairs	PROPN
aijbe-121	138	19	department	department	NOUN
aijbe-121	138	20	(	(	PUNCT
aijbe-121	138	21	8	8	NUM
aijbe-121	138	22	march	march	NOUN
aijbe-121	138	23	)	)	PUNCT
aijbe-121	138	24	,	,	PUNCT
aijbe-121	138	25	washington	washington	PROPN
aijbe-121	138	26	d.c	d.c	PROPN
aijbe-121	138	27	.	.	PUNCT
aijbe-121	138	28	:	:	PUNCT
aijbe-121	139	1	international	international	ADJ
aijbe-121	139	2	monetary	monetary	ADJ
aijbe-121	139	3	fund	fund	NOUN
aijbe-121	139	4	.	.	PUNCT
aijbe-121	140	1	jahnke	jahnke	PROPN
aijbe-121	140	2	,	,	PUNCT
aijbe-121	140	3	b.	b.	PROPN
aijbe-121	140	4	,	,	PUNCT
aijbe-121	140	5	&	&	CCONJ
aijbe-121	140	6	weisser	weisser	PROPN
aijbe-121	140	7	,	,	PUNCT
aijbe-121	140	8	r.	r.	PROPN
aijbe-121	140	9	a.	a.	PROPN
aijbe-121	140	10	(	(	PUNCT
aijbe-121	140	11	2018	2018	NUM
aijbe-121	140	12	)	)	PUNCT
aijbe-121	140	13	.	.	PUNCT
aijbe-121	141	1	how	how	SCONJ
aijbe-121	141	2	does	do	AUX
aijbe-121	141	3	petty	petty	ADJ
aijbe-121	141	4	corruption	corruption	NOUN
aijbe-121	141	5	affect	affect	VERB
aijbe-121	141	6	tax	tax	NOUN
aijbe-121	141	7	morale	morale	NOUN
aijbe-121	141	8	in	in	ADP
aijbe-121	141	9	sub	sub	ADJ
aijbe-121	141	10	-	-	ADJ
aijbe-121	141	11	saharan	saharan	ADJ
aijbe-121	141	12	africa	africa	PROPN
aijbe-121	141	13	?	?	PUNCT
aijbe-121	142	1	european	european	PROPN
aijbe-121	142	2	journal	journal	PROPN
aijbe-121	142	3	of	of	ADP
aijbe-121	142	4	political	political	ADJ
aijbe-121	142	5	economy	economy	NOUN
aijbe-121	142	6	,	,	PUNCT
aijbe-121	142	7	(	(	PUNCT
aijbe-121	142	8	september	september	PROPN
aijbe-121	142	9	2017	2017	NUM
aijbe-121	142	10	)	)	PUNCT
aijbe-121	142	11	,	,	PUNCT
aijbe-121	142	12	1–17	1–17	PROPN
aijbe-121	142	13	.	.	PUNCT
aijbe-121	143	1	kirchler	kirchler	PROPN
aijbe-121	143	2	,	,	PUNCT
aijbe-121	143	3	e.	e.	PROPN
aijbe-121	143	4	,	,	PUNCT
aijbe-121	143	5	&	&	CCONJ
aijbe-121	143	6	braithwaite	braithwaite	PROPN
aijbe-121	143	7	,	,	PUNCT
aijbe-121	143	8	v.	v.	PROPN
aijbe-121	143	9	(	(	PUNCT
aijbe-121	143	10	2007	2007	NUM
aijbe-121	143	11	)	)	PUNCT
aijbe-121	143	12	.	.	PUNCT
aijbe-121	144	1	interaction	interaction	NOUN
aijbe-121	144	2	kaufmann	kaufmann	PROPN
aijbe-121	144	3	between	between	ADP
aijbe-121	144	4	tax	tax	NOUN
aijbe-121	144	5	authorities	authority	NOUN
aijbe-121	144	6	and	and	CCONJ
aijbe-121	144	7	taxpayers	taxpayer	NOUN
aijbe-121	144	8	.	.	PUNCT
aijbe-121	145	1	cambridge	cambridge	PROPN
aijbe-121	145	2	books	book	NOUN
aijbe-121	145	3	online	online	ADV
aijbe-121	145	4	,	,	PUNCT
aijbe-121	145	5	167	167	NUM
aijbe-121	145	6	-	-	SYM
aijbe-121	145	7	181	181	NUM
aijbe-121	145	8	.	.	PUNCT
aijbe-121	146	1	kirchler	kirchler	PROPN
aijbe-121	146	2	,	,	PUNCT
aijbe-121	146	3	e.	e.	PROPN
aijbe-121	146	4	,	,	PUNCT
aijbe-121	146	5	hoelzl	hoelzl	PROPN
aijbe-121	146	6	,	,	PUNCT
aijbe-121	146	7	e.	e.	PROPN
aijbe-121	146	8	,	,	PUNCT
aijbe-121	146	9	&	&	CCONJ
aijbe-121	146	10	wahl	wahl	PROPN
aijbe-121	146	11	,	,	PUNCT
aijbe-121	146	12	i.	i.	PROPN
aijbe-121	146	13	(	(	PUNCT
aijbe-121	146	14	2008	2008	NUM
aijbe-121	146	15	)	)	PUNCT
aijbe-121	146	16	,	,	PUNCT
aijbe-121	146	17	enforced	enforce	VERB
aijbe-121	146	18	versus	versus	ADP
aijbe-121	146	19	voluntary	voluntary	ADJ
aijbe-121	146	20	tax	tax	NOUN
aijbe-121	146	21	compliance	compliance	NOUN
aijbe-121	146	22	:	:	PUNCT
aijbe-121	146	23	the	the	DET
aijbe-121	146	24	“	"	PUNCT
aijbe-121	146	25	slippery	slippery	ADJ
aijbe-121	146	26	slope	slope	NOUN
aijbe-121	146	27	”	"	PUNCT
aijbe-121	146	28	framework	framework	NOUN
aijbe-121	146	29	.	.	PUNCT
aijbe-121	147	1	journal	journal	NOUN
aijbe-121	147	2	of	of	ADP
aijbe-121	147	3	economic	economic	ADJ
aijbe-121	147	4	psychology	psychology	NOUN
aijbe-121	147	5	,	,	PUNCT
aijbe-121	147	6	29(2	29(2	NUM
aijbe-121	147	7	)	)	PUNCT
aijbe-121	147	8	,	,	PUNCT
aijbe-121	147	9	210	210	NUM
aijbe-121	147	10	-	-	SYM
aijbe-121	147	11	225	225	NUM
aijbe-121	147	12	.	.	PUNCT
aijbe-121	148	1	kirchler	kirchler	NOUN
aijbe-121	148	2	,	,	PUNCT
aijbe-121	148	3	e.	e.	PROPN
aijbe-121	148	4	,	,	PUNCT
aijbe-121	148	5	muehlbacher	muehlbacher	NOUN
aijbe-121	148	6	,	,	PUNCT
aijbe-121	148	7	s.	s.	PROPN
aijbe-121	148	8	,	,	PUNCT
aijbe-121	148	9	kastlunger	kastlunger	NOUN
aijbe-121	148	10	,	,	PUNCT
aijbe-121	148	11	s.	s.	PROPN
aijbe-121	148	12	,	,	PUNCT
aijbe-121	148	13	&	&	CCONJ
aijbe-121	148	14	wahl	wahl	PROPN
aijbe-121	148	15	,	,	PUNCT
aijbe-121	148	16	i.	i.	PROPN
aijbe-121	148	17	(	(	PUNCT
aijbe-121	148	18	2007	2007	NUM
aijbe-121	148	19	)	)	PUNCT
aijbe-121	148	20	,	,	PUNCT
aijbe-121	148	21	why	why	SCONJ
aijbe-121	148	22	pay	pay	VERB
aijbe-121	148	23	taxes	taxis	NOUN
aijbe-121	148	24	?	?	PUNCT
aijbe-121	149	1	a	a	DET
aijbe-121	149	2	review	review	NOUN
aijbe-121	149	3	of	of	ADP
aijbe-121	149	4	tax	tax	NOUN
aijbe-121	149	5	compliance	compliance	NOUN
aijbe-121	149	6	decisions	decision	NOUN
aijbe-121	149	7	;	;	PUNCT
aijbe-121	149	8	developing	develop	VERB
aijbe-121	149	9	alternative	alternative	ADJ
aijbe-121	149	10	frameworks	framework	NOUN
aijbe-121	149	11	for	for	ADP
aijbe-121	149	12	explaining	explain	VERB
aijbe-121	149	13	tax	tax	NOUN
aijbe-121	149	14	compliance	compliance	NOUN
aijbe-121	149	15	,	,	PUNCT
aijbe-121	149	16	07	07	NUM
aijbe-121	149	17	-	-	SYM
aijbe-121	149	18	30	30	NUM
aijbe-121	149	19	,	,	PUNCT
aijbe-121	149	20	15	15	NUM
aijbe-121	149	21	-	-	SYM
aijbe-121	149	22	32	32	NUM
aijbe-121	149	23	.	.	PUNCT
aijbe-121	150	1	kogler	kogler	PROPN
aijbe-121	150	2	,	,	PUNCT
aijbe-121	150	3	c.	c.	PROPN
aijbe-121	150	4	,	,	PUNCT
aijbe-121	150	5	batrancea	batrancea	PROPN
aijbe-121	150	6	,	,	PUNCT
aijbe-121	150	7	l.	l.	PROPN
aijbe-121	150	8	,	,	PUNCT
aijbe-121	150	9	nichita	nichita	PROPN
aijbe-121	150	10	,	,	PUNCT
aijbe-121	150	11	a.	a.	NOUN
aijbe-121	150	12	,	,	PUNCT
aijbe-121	150	13	pantya	pantya	NOUN
aijbe-121	150	14	,	,	PUNCT
aijbe-121	150	15	j.	j.	PROPN
aijbe-121	150	16	,	,	PUNCT
aijbe-121	150	17	belianin	belianin	PROPN
aijbe-121	150	18	,	,	PUNCT
aijbe-121	150	19	a.	a.	NOUN
aijbe-121	150	20	,	,	PUNCT
aijbe-121	150	21	&	&	CCONJ
aijbe-121	150	22	kirchler	kirchler	PROPN
aijbe-121	150	23	,	,	PUNCT
aijbe-121	150	24	e.	e.	PROPN
aijbe-121	150	25	(	(	PUNCT
aijbe-121	150	26	2013	2013	NUM
aijbe-121	150	27	)	)	PUNCT
aijbe-121	150	28	,	,	PUNCT
aijbe-121	150	29	trust	trust	NOUN
aijbe-121	150	30	and	and	CCONJ
aijbe-121	150	31	power	power	NOUN
aijbe-121	150	32	as	as	ADP
aijbe-121	150	33	determinants	determinant	NOUN
aijbe-121	150	34	of	of	ADP
aijbe-121	150	35	tax	tax	NOUN
aijbe-121	150	36	compliance	compliance	NOUN
aijbe-121	150	37	:	:	PUNCT
aijbe-121	150	38	testing	test	VERB
aijbe-121	150	39	the	the	DET
aijbe-121	150	40	assumptions	assumption	NOUN
aijbe-121	150	41	of	of	ADP
aijbe-121	150	42	the	the	DET
aijbe-121	150	43	slippery	slippery	ADJ
aijbe-121	150	44	slope	slope	NOUN
aijbe-121	150	45	framework	framework	NOUN
aijbe-121	150	46	in	in	ADP
aijbe-121	150	47	austria	austria	PROPN
aijbe-121	150	48	,	,	PUNCT
aijbe-121	150	49	hungary	hungary	PROPN
aijbe-121	150	50	,	,	PUNCT
aijbe-121	150	51	romania	romania	PROPN
aijbe-121	150	52	and	and	CCONJ
aijbe-121	150	53	russia	russia	PROPN
aijbe-121	150	54	.	.	PUNCT
aijbe-121	151	1	journal	journal	PROPN
aijbe-121	151	2	of	of	ADP
aijbe-121	151	3	economic	economic	ADJ
aijbe-121	151	4	psychology	psychology	NOUN
aijbe-121	151	5	,	,	PUNCT
aijbe-121	151	6	34	34	NUM
aijbe-121	151	7	,	,	PUNCT
aijbe-121	151	8	169–180	169–180	NUM
aijbe-121	151	9	.	.	PUNCT
aijbe-121	152	1	kornhauser	kornhauser	PROPN
aijbe-121	152	2	,	,	PUNCT
aijbe-121	152	3	m.	m.	PROPN
aijbe-121	152	4	e.	e.	PROPN
aijbe-121	152	5	(	(	PUNCT
aijbe-121	152	6	2007	2007	NUM
aijbe-121	152	7	)	)	PUNCT
aijbe-121	152	8	.	.	PUNCT
aijbe-121	153	1	normative	normative	ADJ
aijbe-121	153	2	and	and	CCONJ
aijbe-121	153	3	cognitive	cognitive	ADJ
aijbe-121	153	4	aspects	aspect	NOUN
aijbe-121	153	5	of	of	ADP
aijbe-121	153	6	tax	tax	NOUN
aijbe-121	153	7	compliance	compliance	NOUN
aijbe-121	153	8	:	:	PUNCT
aijbe-121	153	9	literature	literature	NOUN
aijbe-121	153	10	review	review	NOUN
aijbe-121	153	11	and	and	CCONJ
aijbe-121	153	12	recommendations	recommendation	NOUN
aijbe-121	153	13	for	for	ADP
aijbe-121	153	14	the	the	DET
aijbe-121	153	15	irs	irs	PROPN
aijbe-121	153	16	regarding	regard	VERB
aijbe-121	153	17	individual	individual	ADJ
aijbe-121	153	18	taxpayers	taxpayer	NOUN
aijbe-121	153	19	.	.	PUNCT
aijbe-121	154	1	2007	2007	NUM
aijbe-121	154	2	annual	annual	ADJ
aijbe-121	154	3	report	report	NOUN
aijbe-121	154	4	to	to	ADP
aijbe-121	154	5	congress	congress	PROPN
aijbe-121	154	6	,	,	PUNCT
aijbe-121	154	7	138	138	NUM
aijbe-121	154	8	–	–	SYM
aijbe-121	154	9	180	180	NUM
aijbe-121	154	10	.	.	PUNCT
aijbe-121	155	1	festo	festo	PROPN
aijbe-121	155	2	m	m	PROPN
aijbe-121	155	3	(	(	PUNCT
aijbe-121	155	4	2022	2022	NUM
aijbe-121	155	5	)	)	PUNCT
aijbe-121	155	6	64	64	NUM
aijbe-121	155	7	american	american	ADJ
aijbe-121	155	8	interdisciplinary	interdisciplinary	ADJ
aijbe-121	155	9	journal	journal	NOUN
aijbe-121	155	10	of	of	ADP
aijbe-121	155	11	business	business	NOUN
aijbe-121	155	12	and	and	CCONJ
aijbe-121	155	13	economics	economic	NOUN
aijbe-121	156	1	|	|	ADV
aijbe-121	156	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-121	156	3	mckerchar	mckerchar	PROPN
aijbe-121	156	4	,	,	PUNCT
aijbe-121	156	5	m.	m.	PROPN
aijbe-121	156	6	&	&	CCONJ
aijbe-121	156	7	evans	evans	PROPN
aijbe-121	156	8	,	,	PUNCT
aijbe-121	156	9	c.	c.	PROPN
aijbe-121	156	10	(	(	PUNCT
aijbe-121	156	11	2009	2009	NUM
aijbe-121	156	12	)	)	PUNCT
aijbe-121	156	13	,	,	PUNCT
aijbe-121	157	1	sustaining	sustain	VERB
aijbe-121	157	2	growth	growth	NOUN
aijbe-121	157	3	in	in	ADP
aijbe-121	157	4	developing	develop	VERB
aijbe-121	157	5	economies	economy	NOUN
aijbe-121	157	6	through	through	ADP
aijbe-121	157	7	improved	improve	VERB
aijbe-121	157	8	taxpayer	taxpayer	NOUN
aijbe-121	157	9	compliance	compliance	NOUN
aijbe-121	157	10	:	:	PUNCT
aijbe-121	157	11	challenges	challenge	NOUN
aijbe-121	157	12	for	for	ADP
aijbe-121	157	13	policy	policy	NOUN
aijbe-121	157	14	makers	maker	NOUN
aijbe-121	157	15	and	and	CCONJ
aijbe-121	157	16	revenue	revenue	NOUN
aijbe-121	157	17	authorities	authority	NOUN
aijbe-121	157	18	;	;	PUNCT
aijbe-121	157	19	ejournal	ejournal	NOUN
aijbe-121	157	20	of	of	ADP
aijbe-121	157	21	tax	tax	NOUN
aijbe-121	157	22	research	research	NOUN
aijbe-121	157	23	,	,	PUNCT
aijbe-121	157	24	7(2	7(2	NUM
aijbe-121	157	25	)	)	PUNCT
aijbe-121	157	26	,	,	PUNCT
aijbe-121	157	27	171201	171201	NUM
aijbe-121	157	28	rosid	rosid	NOUN
aijbe-121	157	29	,	,	PUNCT
aijbe-121	157	30	evans	evans	PROPN
aijbe-121	157	31	&	&	CCONJ
aijbe-121	157	32	tran	tran	PROPN
aijbe-121	157	33	-	-	PROPN
aijbe-121	157	34	nam	nam	PROPN
aijbe-121	157	35	(	(	PUNCT
aijbe-121	157	36	2016	2016	NUM
aijbe-121	157	37	)	)	PUNCT
aijbe-121	157	38	.	.	PUNCT
aijbe-121	158	1	do	do	VERB
aijbe-121	158	2	perceptions	perception	NOUN
aijbe-121	158	3	of	of	ADP
aijbe-121	158	4	corruption	corruption	NOUN
aijbe-121	158	5	influence	influence	NOUN
aijbe-121	158	6	personal	personal	ADJ
aijbe-121	158	7	income	income	NOUN
aijbe-121	158	8	taxpayer	taxpayer	NOUN
aijbe-121	158	9	reporting	reporting	NOUN
aijbe-121	158	10	behaviour	behaviour	NOUN
aijbe-121	158	11	?	?	PUNCT
aijbe-121	159	1	evidence	evidence	NOUN
aijbe-121	159	2	from	from	ADP
aijbe-121	159	3	indonesia	indonesia	PROPN
aijbe-121	159	4	.	.	PUNCT
aijbe-121	160	1	ejournal	ejournal	PROPN
aijbe-121	160	2	of	of	ADP
aijbe-121	160	3	tax	tax	NOUN
aijbe-121	160	4	research	research	NOUN
aijbe-121	160	5	,	,	PUNCT
aijbe-121	160	6	14(2	14(2	NUM
aijbe-121	160	7	)	)	PUNCT
aijbe-121	160	8	,	,	PUNCT
aijbe-121	160	9	387425	387425	NUM
aijbe-121	160	10	.	.	PUNCT
aijbe-121	161	1	saad	saad	PROPN
aijbe-121	161	2	,	,	PUNCT
aijbe-121	161	3	n.	n.	PROPN
aijbe-121	161	4	(	(	PUNCT
aijbe-121	161	5	2010	2010	NUM
aijbe-121	161	6	)	)	PUNCT
aijbe-121	161	7	.	.	PUNCT
aijbe-121	162	1	fairness	fairness	NOUN
aijbe-121	162	2	perceptions	perception	NOUN
aijbe-121	162	3	and	and	CCONJ
aijbe-121	162	4	compliance	compliance	NOUN
aijbe-121	162	5	behaviour	behaviour	NOUN
aijbe-121	162	6	:	:	PUNCT
aijbe-121	162	7	the	the	DET
aijbe-121	162	8	case	case	NOUN
aijbe-121	162	9	of	of	ADP
aijbe-121	162	10	salaried	salary	VERB
aijbe-121	162	11	taxpayers	taxpayer	NOUN
aijbe-121	162	12	in	in	ADP
aijbe-121	162	13	malaysia	malaysia	PROPN
aijbe-121	162	14	after	after	ADP
aijbe-121	162	15	implementation	implementation	NOUN
aijbe-121	162	16	of	of	ADP
aijbe-121	162	17	the	the	DET
aijbe-121	162	18	self	self	NOUN
aijbe-121	162	19	-	-	PUNCT
aijbe-121	162	20	assessment	assessment	NOUN
aijbe-121	162	21	system	system	NOUN
aijbe-121	162	22	.	.	PUNCT
aijbe-121	163	1	ejournal	ejournal	ADJ
aijbe-121	163	2	of	of	ADP
aijbe-121	163	3	tax	tax	NOUN
aijbe-121	163	4	research	research	NOUN
aijbe-121	163	5	,	,	PUNCT
aijbe-121	163	6	8(1	8(1	NOUN
aijbe-121	163	7	)	)	PUNCT
aijbe-121	163	8	,	,	PUNCT
aijbe-121	163	9	32	32	NUM
aijbe-121	163	10	-	-	SYM
aijbe-121	163	11	63	63	NUM
aijbe-121	163	12	.	.	PUNCT
aijbe-121	164	1	transparency	transparency	NOUN
aijbe-121	164	2	international	international	NOUN
aijbe-121	164	3	,	,	PUNCT
aijbe-121	164	4	(	(	PUNCT
aijbe-121	164	5	2016	2016	NUM
aijbe-121	164	6	)	)	PUNCT
aijbe-121	164	7	,	,	PUNCT
aijbe-121	164	8	corruption	corruption	NOUN
aijbe-121	164	9	perceptions	perception	NOUN
aijbe-121	164	10	index	index	NOUN
aijbe-121	164	11	2016transparency	2016transparency	NUM
aijbe-121	164	12	international	international	ADJ
aijbe-121	164	13	uk	uk	PROPN
aijbe-121	164	14	(	(	PUNCT
aijbe-121	164	15	2016	2016	NUM
aijbe-121	164	16	)	)	PUNCT
aijbe-121	164	17	.	.	PUNCT
aijbe-121	165	1	when	when	SCONJ
aijbe-121	165	2	is	be	AUX
aijbe-121	165	3	tax	tax	NOUN
aijbe-121	165	4	abuse	abuse	NOUN
aijbe-121	165	5	corruption	corruption	NOUN
aijbe-121	165	6	?	?	PUNCT
aijbe-121	166	1	the	the	DET
aijbe-121	166	2	new	new	ADJ
aijbe-121	166	3	official	official	ADJ
aijbe-121	166	4	view	view	NOUN
aijbe-121	166	5	of	of	ADP
aijbe-121	166	6	transparency	transparency	NOUN
aijbe-121	166	7	international	international	PROPN
aijbe-121	166	8	.	.	PUNCT
aijbe-121	167	1	tanzi	tanzi	PROPN
aijbe-121	167	2	,	,	PUNCT
aijbe-121	167	3	v.	v.	PROPN
aijbe-121	167	4	(	(	PUNCT
aijbe-121	167	5	2017	2017	NUM
aijbe-121	167	6	)	)	PUNCT
aijbe-121	167	7	.	.	PUNCT
aijbe-121	168	1	corruption	corruption	NOUN
aijbe-121	168	2	,	,	PUNCT
aijbe-121	168	3	complexity	complexity	NOUN
aijbe-121	168	4	and	and	CCONJ
aijbe-121	168	5	tax	tax	NOUN
aijbe-121	168	6	evasion	evasion	NOUN
aijbe-121	168	7	.	.	PUNCT
aijbe-121	169	1	ejournal	ejournal	ADJ
aijbe-121	169	2	of	of	ADP
aijbe-121	169	3	tax	tax	NOUN
aijbe-121	169	4	research	research	NOUN
aijbe-121	169	5	,	,	PUNCT
aijbe-121	169	6	15(2	15(2	NUM
aijbe-121	169	7	)	)	PUNCT
aijbe-121	169	8	,	,	PUNCT
aijbe-121	169	9	144	144	NUM
aijbe-121	169	10	-	-	SYM
aijbe-121	169	11	160	160	NUM
aijbe-121	169	12	.	.	PUNCT
aijbe-121	170	1	world	world	PROPN
aijbe-121	170	2	economic	economic	PROPN
aijbe-121	170	3	forum	forum	PROPN
aijbe-121	170	4	,	,	PUNCT
aijbe-121	170	5	the	the	DET
aijbe-121	170	6	global	global	ADJ
aijbe-121	170	7	competitiveness	competitiveness	NOUN
aijbe-121	170	8	report	report	NOUN
aijbe-121	170	9	2019	2019	NUM
aijbe-121	170	10	.	.	PUNCT
aijbe-121	171	1	insight	insight	NOUN
aijbe-121	171	2	report	report	NOUN
aijbe-121	171	3	.	.	PUNCT