id	sid	tid	token	lemma	pos
aijbe-998	1	1	american	american	PROPN
aijbe-998	1	2	interdisciplinary	interdisciplinary	PROPN
aijbe-998	1	3	journal	journal	NOUN
aijbe-998	1	4	of	of	ADP
aijbe-998	1	5	business	business	NOUN
aijbe-998	1	6	and	and	CCONJ
aijbe-998	1	7	economics	economic	NOUN
aijbe-998	1	8	issn	issn	PROPN
aijbe-998	1	9	:	:	PUNCT
aijbe-998	1	10	2837	2837	NUM
aijbe-998	1	11	-	-	SYM
aijbe-998	1	12	1909|	1909|	NUM
aijbe-998	1	13	impact	impact	NOUN
aijbe-998	1	14	factor	factor	NOUN
aijbe-998	1	15	:	:	PUNCT
aijbe-998	1	16	8.87	8.87	NUM
aijbe-998	1	17	volume	volume	NOUN
aijbe-998	1	18	.	.	PUNCT
aijbe-998	2	1	12	12	NUM
aijbe-998	2	2	,	,	PUNCT
aijbe-998	2	3	number	number	NOUN
aijbe-998	2	4	1	1	NUM
aijbe-998	2	5	;	;	PUNCT
aijbe-998	2	6	january	january	PROPN
aijbe-998	2	7	-	-	PUNCT
aijbe-998	2	8	march	march	PROPN
aijbe-998	2	9	,	,	PUNCT
aijbe-998	2	10	2025	2025	NUM
aijbe-998	2	11	;	;	PUNCT
aijbe-998	2	12	published	publish	VERB
aijbe-998	2	13	by	by	ADP
aijbe-998	2	14	:	:	PUNCT
aijbe-998	2	15	scientific	scientific	ADJ
aijbe-998	2	16	and	and	CCONJ
aijbe-998	2	17	academic	academic	ADJ
aijbe-998	2	18	development	development	PROPN
aijbe-998	2	19	institute	institute	PROPN
aijbe-998	2	20	(	(	PUNCT
aijbe-998	2	21	sadi	sadi	PROPN
aijbe-998	2	22	)	)	PUNCT
aijbe-998	2	23	8933	8933	NUM
aijbe-998	3	1	willis	willis	PROPN
aijbe-998	3	2	ave	ave	PROPN
aijbe-998	3	3	los	los	PROPN
aijbe-998	3	4	angeles	angeles	PROPN
aijbe-998	3	5	,	,	PUNCT
aijbe-998	3	6	california	california	PROPN
aijbe-998	3	7	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	PROPN
aijbe-998	4	1	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-998	4	2	36	36	NUM
aijbe-998	4	3	american	american	ADJ
aijbe-998	4	4	interdisciplinary	interdisciplinary	ADJ
aijbe-998	4	5	journal	journal	NOUN
aijbe-998	4	6	of	of	ADP
aijbe-998	4	7	business	business	NOUN
aijbe-998	4	8	and	and	CCONJ
aijbe-998	4	9	economics	economic	NOUN
aijbe-998	4	10	|	|	ADV
aijbe-998	4	11	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-998	4	12	impact	impact	NOUN
aijbe-998	4	13	of	of	ADP
aijbe-998	4	14	taxation	taxation	NOUN
aijbe-998	4	15	and	and	CCONJ
aijbe-998	4	16	foreign	foreign	ADJ
aijbe-998	4	17	direct	direct	ADJ
aijbe-998	4	18	investment	investment	NOUN
aijbe-998	4	19	on	on	ADP
aijbe-998	4	20	economic	economic	ADJ
aijbe-998	4	21	development	development	NOUN
aijbe-998	4	22	in	in	ADP
aijbe-998	4	23	nigeria	nigeria	PROPN
aijbe-998	4	24	ojedokun	ojedokun	PROPN
aijbe-998	4	25	olatunji	olatunji	PROPN
aijbe-998	4	26	dauda	dauda	PROPN
aijbe-998	4	27	department	department	PROPN
aijbe-998	4	28	of	of	ADP
aijbe-998	4	29	business	business	PROPN
aijbe-998	4	30	administration	administration	PROPN
aijbe-998	4	31	,	,	PUNCT
aijbe-998	4	32	faculty	faculty	NOUN
aijbe-998	4	33	of	of	ADP
aijbe-998	4	34	management	management	NOUN
aijbe-998	4	35	sciences	science	NOUN
aijbe-998	4	36	,	,	PUNCT
aijbe-998	4	37	lagos	lagos	NOUN
aijbe-998	4	38	state	state	NOUN
aijbe-998	4	39	university	university	NOUN
aijbe-998	4	40	email	email	NOUN
aijbe-998	4	41	:	:	PUNCT
aijbe-998	4	42	dokundan@yahoo.com	dokundan@yahoo.com	X
aijbe-998	5	1	doi	doi	PROPN
aijbe-998	5	2	:	:	PUNCT
aijbe-998	5	3	https://doi.org/10.5281/zenodo.14944383	https://doi.org/10.5281/zenodo.14944383	NOUN
aijbe-998	5	4	abstract	abstract	ADJ
aijbe-998	5	5	:	:	PUNCT
aijbe-998	5	6	taxation	taxation	NOUN
aijbe-998	5	7	is	be	AUX
aijbe-998	5	8	a	a	DET
aijbe-998	5	9	vital	vital	ADJ
aijbe-998	5	10	tool	tool	NOUN
aijbe-998	5	11	that	that	PRON
aijbe-998	5	12	enables	enable	VERB
aijbe-998	5	13	infrastructural	infrastructural	ADJ
aijbe-998	5	14	development	development	NOUN
aijbe-998	5	15	,	,	PUNCT
aijbe-998	5	16	which	which	PRON
aijbe-998	5	17	paves	pave	VERB
aijbe-998	5	18	the	the	DET
aijbe-998	5	19	way	way	NOUN
aijbe-998	5	20	for	for	ADP
aijbe-998	5	21	fdi	fdi	NOUN
aijbe-998	5	22	that	that	PRON
aijbe-998	5	23	enhances	enhance	VERB
aijbe-998	5	24	economic	economic	ADJ
aijbe-998	5	25	development	development	NOUN
aijbe-998	5	26	.	.	PUNCT
aijbe-998	6	1	the	the	DET
aijbe-998	6	2	objective	objective	NOUN
aijbe-998	6	3	of	of	ADP
aijbe-998	6	4	this	this	DET
aijbe-998	6	5	study	study	NOUN
aijbe-998	6	6	is	be	AUX
aijbe-998	6	7	to	to	PART
aijbe-998	6	8	examine	examine	VERB
aijbe-998	6	9	the	the	DET
aijbe-998	6	10	impact	impact	NOUN
aijbe-998	6	11	of	of	ADP
aijbe-998	6	12	taxation	taxation	NOUN
aijbe-998	6	13	and	and	CCONJ
aijbe-998	6	14	foreign	foreign	ADJ
aijbe-998	6	15	direct	direct	ADJ
aijbe-998	6	16	investment	investment	NOUN
aijbe-998	6	17	on	on	ADP
aijbe-998	6	18	economic	economic	ADJ
aijbe-998	6	19	development	development	NOUN
aijbe-998	6	20	in	in	ADP
aijbe-998	6	21	nigeria	nigeria	PROPN
aijbe-998	6	22	while	while	SCONJ
aijbe-998	6	23	accounting	account	VERB
aijbe-998	6	24	for	for	ADP
aijbe-998	6	25	the	the	DET
aijbe-998	6	26	country	country	NOUN
aijbe-998	6	27	’s	’s	PART
aijbe-998	6	28	poverty	poverty	NOUN
aijbe-998	6	29	rate	rate	NOUN
aijbe-998	6	30	.	.	PUNCT
aijbe-998	7	1	the	the	DET
aijbe-998	7	2	world	world	PROPN
aijbe-998	7	3	bank	bank	PROPN
aijbe-998	7	4	development	development	PROPN
aijbe-998	7	5	indicator	indicator	NOUN
aijbe-998	7	6	provided	provide	VERB
aijbe-998	7	7	the	the	DET
aijbe-998	7	8	secondary	secondary	ADJ
aijbe-998	7	9	data	datum	NOUN
aijbe-998	7	10	for	for	ADP
aijbe-998	7	11	this	this	DET
aijbe-998	7	12	study	study	NOUN
aijbe-998	7	13	,	,	PUNCT
aijbe-998	7	14	which	which	PRON
aijbe-998	7	15	covered	cover	VERB
aijbe-998	7	16	the	the	DET
aijbe-998	7	17	years	year	NOUN
aijbe-998	7	18	1991	1991	NUM
aijbe-998	7	19	to	to	ADP
aijbe-998	7	20	2023	2023	NUM
aijbe-998	7	21	.	.	PUNCT
aijbe-998	8	1	the	the	DET
aijbe-998	8	2	unit	unit	NOUN
aijbe-998	8	3	root	root	PROPN
aijbe-998	8	4	test	test	NOUN
aijbe-998	8	5	illustrated	illustrate	VERB
aijbe-998	8	6	that	that	SCONJ
aijbe-998	8	7	the	the	DET
aijbe-998	8	8	unit	unit	NOUN
aijbe-998	8	9	root	root	NOUN
aijbe-998	8	10	that	that	PRON
aijbe-998	8	11	could	could	AUX
aijbe-998	8	12	cause	cause	VERB
aijbe-998	8	13	the	the	DET
aijbe-998	8	14	wrong	wrong	ADJ
aijbe-998	8	15	conclusion	conclusion	NOUN
aijbe-998	8	16	has	have	AUX
aijbe-998	8	17	been	be	AUX
aijbe-998	8	18	eliminated	eliminate	VERB
aijbe-998	8	19	.	.	PUNCT
aijbe-998	9	1	the	the	DET
aijbe-998	9	2	var	var	NOUN
aijbe-998	9	3	and	and	CCONJ
aijbe-998	9	4	vecm	vecm	NOUN
aijbe-998	9	5	illustrated	illustrate	VERB
aijbe-998	9	6	both	both	DET
aijbe-998	9	7	the	the	DET
aijbe-998	9	8	shortand	shortand	NOUN
aijbe-998	9	9	long	long	ADJ
aijbe-998	9	10	-	-	PUNCT
aijbe-998	9	11	term	term	NOUN
aijbe-998	9	12	links	link	NOUN
aijbe-998	9	13	of	of	ADP
aijbe-998	9	14	economic	economic	ADJ
aijbe-998	9	15	development	development	NOUN
aijbe-998	9	16	with	with	ADP
aijbe-998	9	17	taxation	taxation	NOUN
aijbe-998	9	18	and	and	CCONJ
aijbe-998	9	19	fdi	fdi	NOUN
aijbe-998	9	20	while	while	SCONJ
aijbe-998	9	21	adjusting	adjust	VERB
aijbe-998	9	22	for	for	ADP
aijbe-998	9	23	the	the	DET
aijbe-998	9	24	poverty	poverty	NOUN
aijbe-998	9	25	rate	rate	NOUN
aijbe-998	9	26	.	.	PUNCT
aijbe-998	10	1	the	the	DET
aijbe-998	10	2	fmols	fmol	NOUN
aijbe-998	10	3	indicates	indicate	VERB
aijbe-998	10	4	a	a	DET
aijbe-998	10	5	long	long	ADV
aijbe-998	10	6	-	-	PUNCT
aijbe-998	10	7	run	run	NOUN
aijbe-998	10	8	impact	impact	NOUN
aijbe-998	10	9	of	of	ADP
aijbe-998	10	10	taxation	taxation	NOUN
aijbe-998	10	11	on	on	ADP
aijbe-998	10	12	economic	economic	ADJ
aijbe-998	10	13	growth	growth	NOUN
aijbe-998	10	14	,	,	PUNCT
aijbe-998	10	15	while	while	SCONJ
aijbe-998	10	16	the	the	DET
aijbe-998	10	17	ols	ol	NOUN
aijbe-998	10	18	regression	regression	NOUN
aijbe-998	10	19	establishes	establish	VERB
aijbe-998	10	20	that	that	SCONJ
aijbe-998	10	21	while	while	SCONJ
aijbe-998	10	22	poverty	poverty	NOUN
aijbe-998	10	23	reveals	reveal	VERB
aijbe-998	10	24	a	a	DET
aijbe-998	10	25	negative	negative	ADJ
aijbe-998	10	26	influence	influence	NOUN
aijbe-998	10	27	,	,	PUNCT
aijbe-998	10	28	taxation	taxation	NOUN
aijbe-998	10	29	and	and	CCONJ
aijbe-998	10	30	fdi	fdi	NOUN
aijbe-998	10	31	have	have	VERB
aijbe-998	10	32	a	a	DET
aijbe-998	10	33	positive	positive	ADJ
aijbe-998	10	34	impact	impact	NOUN
aijbe-998	10	35	on	on	ADP
aijbe-998	10	36	economic	economic	ADJ
aijbe-998	10	37	development	development	NOUN
aijbe-998	10	38	.thus	.thus	PROPN
aijbe-998	10	39	,	,	PUNCT
aijbe-998	10	40	the	the	DET
aijbe-998	10	41	nigerian	nigerian	ADJ
aijbe-998	10	42	government	government	NOUN
aijbe-998	10	43	should	should	AUX
aijbe-998	10	44	implement	implement	VERB
aijbe-998	10	45	adequate	adequate	ADJ
aijbe-998	10	46	fiscal	fiscal	ADJ
aijbe-998	10	47	policy	policy	NOUN
aijbe-998	10	48	measures	measure	NOUN
aijbe-998	10	49	to	to	PART
aijbe-998	10	50	combat	combat	VERB
aijbe-998	10	51	the	the	DET
aijbe-998	10	52	high	high	ADJ
aijbe-998	10	53	poverty	poverty	NOUN
aijbe-998	10	54	rate	rate	NOUN
aijbe-998	10	55	that	that	PRON
aijbe-998	10	56	contributes	contribute	VERB
aijbe-998	10	57	to	to	ADP
aijbe-998	10	58	tax	tax	NOUN
aijbe-998	10	59	evasion	evasion	NOUN
aijbe-998	10	60	,	,	PUNCT
aijbe-998	10	61	and	and	CCONJ
aijbe-998	10	62	the	the	DET
aijbe-998	10	63	appropriate	appropriate	ADJ
aijbe-998	10	64	tax	tax	NOUN
aijbe-998	10	65	authority	authority	NOUN
aijbe-998	10	66	should	should	AUX
aijbe-998	10	67	sensitise	sensitise	VERB
aijbe-998	10	68	the	the	DET
aijbe-998	10	69	entire	entire	ADJ
aijbe-998	10	70	citizenry	citizenry	NOUN
aijbe-998	10	71	about	about	ADP
aijbe-998	10	72	the	the	DET
aijbe-998	10	73	importance	importance	NOUN
aijbe-998	10	74	of	of	ADP
aijbe-998	10	75	paying	pay	VERB
aijbe-998	10	76	taxes	taxis	NOUN
aijbe-998	10	77	as	as	ADV
aijbe-998	10	78	well	well	ADV
aijbe-998	10	79	as	as	ADP
aijbe-998	10	80	implementing	implement	VERB
aijbe-998	10	81	a	a	DET
aijbe-998	10	82	new	new	ADJ
aijbe-998	10	83	tax	tax	NOUN
aijbe-998	10	84	reform	reform	NOUN
aijbe-998	10	85	bill	bill	NOUN
aijbe-998	10	86	that	that	PRON
aijbe-998	10	87	will	will	AUX
aijbe-998	10	88	improve	improve	VERB
aijbe-998	10	89	infrastructural	infrastructural	ADJ
aijbe-998	10	90	growth	growth	NOUN
aijbe-998	10	91	,	,	PUNCT
aijbe-998	10	92	attract	attract	VERB
aijbe-998	10	93	fdi	fdi	NOUN
aijbe-998	10	94	,	,	PUNCT
aijbe-998	10	95	and	and	CCONJ
aijbe-998	10	96	enhance	enhance	VERB
aijbe-998	10	97	economic	economic	ADJ
aijbe-998	10	98	development	development	NOUN
aijbe-998	10	99	.	.	PUNCT
aijbe-998	11	1	keywords	keyword	NOUN
aijbe-998	11	2	:	:	PUNCT
aijbe-998	11	3	taxation	taxation	NOUN
aijbe-998	11	4	,	,	PUNCT
aijbe-998	11	5	fdi	fdi	PROPN
aijbe-998	11	6	,	,	PUNCT
aijbe-998	11	7	economic	economic	ADJ
aijbe-998	11	8	development	development	NOUN
aijbe-998	11	9	,	,	PUNCT
aijbe-998	11	10	vecm	vecm	NOUN
aijbe-998	11	11	,	,	PUNCT
aijbe-998	11	12	fmols	fmol	NOUN
aijbe-998	11	13	,	,	PUNCT
aijbe-998	11	14	ols	ol	NOUN
aijbe-998	11	15	regression	regression	NOUN
aijbe-998	11	16	introduction	introduction	NOUN
aijbe-998	11	17	a	a	DET
aijbe-998	11	18	fundamental	fundamental	ADJ
aijbe-998	11	19	part	part	NOUN
aijbe-998	11	20	of	of	ADP
aijbe-998	11	21	a	a	DET
aijbe-998	11	22	nation	nation	NOUN
aijbe-998	11	23	’s	’s	PART
aijbe-998	11	24	budgetary	budgetary	ADJ
aijbe-998	11	25	plan	plan	NOUN
aijbe-998	11	26	,	,	PUNCT
aijbe-998	11	27	taxation	taxation	NOUN
aijbe-998	11	28	proxied	proxie	VERB
aijbe-998	11	29	by	by	ADP
aijbe-998	11	30	tax	tax	NOUN
aijbe-998	11	31	revenue	revenue	NOUN
aijbe-998	11	32	is	be	AUX
aijbe-998	11	33	important	important	ADJ
aijbe-998	11	34	for	for	ADP
aijbe-998	11	35	the	the	DET
aijbe-998	11	36	stability	stability	NOUN
aijbe-998	11	37	and	and	CCONJ
aijbe-998	11	38	economic	economic	ADJ
aijbe-998	11	39	growth	growth	NOUN
aijbe-998	11	40	of	of	ADP
aijbe-998	11	41	every	every	DET
aijbe-998	11	42	country	country	NOUN
aijbe-998	11	43	(	(	PUNCT
aijbe-998	11	44	adefolake	adefolake	NOUN
aijbe-998	11	45	&	&	CCONJ
aijbe-998	11	46	omodero	omodero	NOUN
aijbe-998	11	47	,	,	PUNCT
aijbe-998	11	48	2022	2022	NUM
aijbe-998	11	49	)	)	PUNCT
aijbe-998	11	50	.	.	PUNCT
aijbe-998	12	1	there	there	PRON
aijbe-998	12	2	is	be	VERB
aijbe-998	12	3	currently	currently	ADV
aijbe-998	12	4	ongoing	ongoing	ADJ
aijbe-998	12	5	discussion	discussion	NOUN
aijbe-998	12	6	of	of	ADP
aijbe-998	12	7	a	a	DET
aijbe-998	12	8	new	new	ADJ
aijbe-998	12	9	tax	tax	NOUN
aijbe-998	12	10	reform	reform	NOUN
aijbe-998	12	11	bill	bill	NOUN
aijbe-998	12	12	to	to	PART
aijbe-998	12	13	foster	foster	VERB
aijbe-998	12	14	economic	economic	ADJ
aijbe-998	12	15	growth	growth	NOUN
aijbe-998	12	16	and	and	CCONJ
aijbe-998	12	17	development	development	NOUN
aijbe-998	12	18	in	in	ADP
aijbe-998	12	19	nigeria	nigeria	PROPN
aijbe-998	12	20	(	(	PUNCT
aijbe-998	12	21	oluwadele	oluwadele	PROPN
aijbe-998	12	22	,	,	PUNCT
aijbe-998	12	23	2024	2024	NUM
aijbe-998	12	24	)	)	PUNCT
aijbe-998	12	25	.	.	PUNCT
aijbe-998	13	1	it	it	PRON
aijbe-998	13	2	is	be	AUX
aijbe-998	13	3	mostly	mostly	ADV
aijbe-998	13	4	the	the	DET
aijbe-998	13	5	source	source	NOUN
aijbe-998	13	6	of	of	ADP
aijbe-998	13	7	money	money	NOUN
aijbe-998	13	8	for	for	ADP
aijbe-998	13	9	government	government	NOUN
aijbe-998	13	10	expenditure	expenditure	NOUN
aijbe-998	13	11	on	on	ADP
aijbe-998	13	12	infrastructure	infrastructure	NOUN
aijbe-998	13	13	and	and	CCONJ
aijbe-998	13	14	public	public	ADJ
aijbe-998	13	15	services	service	NOUN
aijbe-998	13	16	such	such	ADJ
aijbe-998	13	17	as	as	ADP
aijbe-998	13	18	health	health	NOUN
aijbe-998	13	19	,	,	PUNCT
aijbe-998	13	20	education	education	NOUN
aijbe-998	13	21	,	,	PUNCT
aijbe-998	13	22	and	and	CCONJ
aijbe-998	13	23	transportation	transportation	NOUN
aijbe-998	13	24	,	,	PUNCT
aijbe-998	13	25	as	as	ADV
aijbe-998	13	26	well	well	ADV
aijbe-998	13	27	as	as	ADP
aijbe-998	13	28	infrastructure	infrastructure	NOUN
aijbe-998	13	29	.	.	PUNCT
aijbe-998	14	1	mostly	mostly	ADV
aijbe-998	14	2	,	,	PUNCT
aijbe-998	14	3	one	one	PRON
aijbe-998	14	4	can	can	AUX
aijbe-998	14	5	categorise	categorise	VERB
aijbe-998	14	6	tax	tax	NOUN
aijbe-998	14	7	revenue	revenue	NOUN
aijbe-998	14	8	as	as	ADP
aijbe-998	14	9	either	either	CCONJ
aijbe-998	14	10	direct	direct	ADJ
aijbe-998	14	11	or	or	CCONJ
aijbe-998	14	12	indirect	indirect	ADJ
aijbe-998	14	13	taxes	taxis	NOUN
aijbe-998	14	14	.	.	PUNCT
aijbe-998	15	1	personal	personal	ADJ
aijbe-998	15	2	income	income	NOUN
aijbe-998	15	3	tax	tax	NOUN
aijbe-998	15	4	and	and	CCONJ
aijbe-998	15	5	corporate	corporate	ADJ
aijbe-998	15	6	tax	tax	NOUN
aijbe-998	15	7	are	be	AUX
aijbe-998	15	8	two	two	NUM
aijbe-998	15	9	examples	example	NOUN
aijbe-998	15	10	of	of	ADP
aijbe-998	15	11	direct	direct	ADJ
aijbe-998	15	12	taxes	taxis	NOUN
aijbe-998	15	13	,	,	PUNCT
aijbe-998	15	14	those	those	PRON
aijbe-998	15	15	levied	levy	VERB
aijbe-998	15	16	directly	directly	ADV
aijbe-998	15	17	on	on	ADP
aijbe-998	15	18	individuals	individual	NOUN
aijbe-998	15	19	and	and	CCONJ
aijbe-998	15	20	companies	company	NOUN
aijbe-998	15	21	based	base	VERB
aijbe-998	15	22	on	on	ADP
aijbe-998	15	23	their	their	PRON
aijbe-998	15	24	income	income	NOUN
aijbe-998	15	25	or	or	CCONJ
aijbe-998	15	26	profitability	profitability	NOUN
aijbe-998	15	27	.	.	PUNCT
aijbe-998	16	1	at	at	ADP
aijbe-998	16	2	numerous	numerous	ADJ
aijbe-998	16	3	points	point	NOUN
aijbe-998	16	4	of	of	ADP
aijbe-998	16	5	manufacturing	manufacturing	NOUN
aijbe-998	16	6	and	and	CCONJ
aijbe-998	16	7	distribution	distribution	NOUN
aijbe-998	16	8	,	,	PUNCT
aijbe-998	16	9	goods	good	NOUN
aijbe-998	16	10	and	and	CCONJ
aijbe-998	16	11	services	service	NOUN
aijbe-998	16	12	pay	pay	VERB
aijbe-998	16	13	indirect	indirect	ADJ
aijbe-998	16	14	taxes	taxis	NOUN
aijbe-998	16	15	,	,	PUNCT
aijbe-998	16	16	including	include	VERB
aijbe-998	16	17	value	value	NOUN
aijbe-998	16	18	-	-	PUNCT
aijbe-998	16	19	added	add	VERB
aijbe-998	16	20	tax	tax	NOUN
aijbe-998	16	21	(	(	PUNCT
aijbe-998	16	22	vat	vat	NOUN
aijbe-998	16	23	)	)	PUNCT
aijbe-998	16	24	and	and	CCONJ
aijbe-998	16	25	excise	excise	NOUN
aijbe-998	16	26	taxes	taxis	NOUN
aijbe-998	16	27	.	.	PUNCT
aijbe-998	17	1	both	both	DET
aijbe-998	17	2	types	type	NOUN
aijbe-998	17	3	of	of	ADP
aijbe-998	17	4	taxes	taxis	NOUN
aijbe-998	17	5	are	be	AUX
aijbe-998	17	6	necessary	necessary	ADJ
aijbe-998	17	7	for	for	ADP
aijbe-998	17	8	a	a	DET
aijbe-998	17	9	balanced	balanced	ADJ
aijbe-998	17	10	tax	tax	NOUN
aijbe-998	17	11	system	system	NOUN
aijbe-998	17	12	since	since	SCONJ
aijbe-998	17	13	they	they	PRON
aijbe-998	17	14	serve	serve	VERB
aijbe-998	17	15	to	to	PART
aijbe-998	17	16	diversify	diversify	VERB
aijbe-998	17	17	income	income	NOUN
aijbe-998	17	18	sources	source	NOUN
aijbe-998	17	19	and	and	CCONJ
aijbe-998	17	20	lower	lower	VERB
aijbe-998	17	21	the	the	DET
aijbe-998	17	22	risks	risk	NOUN
aijbe-998	17	23	related	relate	VERB
aijbe-998	17	24	to	to	ADP
aijbe-998	17	25	depending	depend	VERB
aijbe-998	17	26	too	too	ADV
aijbe-998	17	27	much	much	ADJ
aijbe-998	17	28	on	on	ADP
aijbe-998	17	29	one	one	NUM
aijbe-998	17	30	tax	tax	NOUN
aijbe-998	17	31	type	type	NOUN
aijbe-998	17	32	(	(	PUNCT
aijbe-998	17	33	bird	bird	NOUN
aijbe-998	17	34	&	&	CCONJ
aijbe-998	17	35	zolt	zolt	PROPN
aijbe-998	17	36	,	,	PUNCT
aijbe-998	17	37	2021	2021	NUM
aijbe-998	17	38	)	)	PUNCT
aijbe-998	17	39	.	.	PUNCT
aijbe-998	18	1	recent	recent	ADJ
aijbe-998	18	2	trends	trend	NOUN
aijbe-998	18	3	suggest	suggest	VERB
aijbe-998	18	4	that	that	SCONJ
aijbe-998	18	5	broadening	broaden	VERB
aijbe-998	18	6	the	the	DET
aijbe-998	18	7	tax	tax	NOUN
aijbe-998	18	8	base	base	NOUN
aijbe-998	18	9	and	and	CCONJ
aijbe-998	18	10	raising	raise	VERB
aijbe-998	18	11	tax	tax	NOUN
aijbe-998	18	12	compliance	compliance	NOUN
aijbe-998	18	13	will	will	AUX
aijbe-998	18	14	be	be	AUX
aijbe-998	18	15	increasingly	increasingly	ADV
aijbe-998	18	16	important	important	ADJ
aijbe-998	18	17	to	to	PART
aijbe-998	18	18	boost	boost	VERB
aijbe-998	18	19	income	income	NOUN
aijbe-998	18	20	and	and	CCONJ
aijbe-998	18	21	create	create	VERB
aijbe-998	18	22	an	an	DET
aijbe-998	18	23	enabling	enable	VERB
aijbe-998	18	24	environment	environment	NOUN
aijbe-998	18	25	for	for	ADP
aijbe-998	18	26	foreign	foreign	ADJ
aijbe-998	18	27	investment	investment	NOUN
aijbe-998	18	28	.	.	PUNCT
aijbe-998	19	1	among	among	ADP
aijbe-998	19	2	the	the	DET
aijbe-998	19	3	numerous	numerous	ADJ
aijbe-998	19	4	strategies	strategy	NOUN
aijbe-998	19	5	governments	government	NOUN
aijbe-998	19	6	are	be	AUX
aijbe-998	19	7	applying	apply	VERB
aijbe-998	19	8	to	to	PART
aijbe-998	19	9	address	address	VERB
aijbe-998	19	10	the	the	DET
aijbe-998	19	11	challenges	challenge	NOUN
aijbe-998	19	12	with	with	ADP
aijbe-998	19	13	tax	tax	NOUN
aijbe-998	19	14	mailto:dokundan@yahoo.com	mailto:dokundan@yahoo.com	PROPN
aijbe-998	19	15	ojedokun	ojedokun	NOUN
aijbe-998	19	16	olatunji	olatunji	NOUN
aijbe-998	19	17	dauda	dauda	NOUN
aijbe-998	19	18	(	(	PUNCT
aijbe-998	19	19	2025	2025	NUM
aijbe-998	19	20	)	)	PUNCT
aijbe-998	19	21	37	37	NUM
aijbe-998	19	22	sadi	sadi	PROPN
aijbe-998	19	23	international	international	ADJ
aijbe-998	19	24	journal	journal	PROPN
aijbe-998	19	25	of	of	ADP
aijbe-998	19	26	management	management	NOUN
aijbe-998	19	27	and	and	CCONJ
aijbe-998	19	28	accounting	accounting	NOUN
aijbe-998	19	29	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	19	30	/	/	SYM
aijbe-998	19	31	index.php	index.php	VERB
aijbe-998	19	32	/	/	SYM
aijbe-998	19	33	sijma	sijma	ADJ
aijbe-998	19	34	revenue	revenue	NOUN
aijbe-998	19	35	collection	collection	NOUN
aijbe-998	19	36	are	be	AUX
aijbe-998	19	37	improving	improve	VERB
aijbe-998	19	38	administrative	administrative	ADJ
aijbe-998	19	39	efficiency	efficiency	NOUN
aijbe-998	19	40	,	,	PUNCT
aijbe-998	19	41	leveraging	leverage	VERB
aijbe-998	19	42	technology	technology	NOUN
aijbe-998	19	43	,	,	PUNCT
aijbe-998	19	44	and	and	CCONJ
aijbe-998	19	45	implementing	implement	VERB
aijbe-998	19	46	comprehensive	comprehensive	ADJ
aijbe-998	19	47	tax	tax	NOUN
aijbe-998	19	48	modifications	modification	NOUN
aijbe-998	19	49	.	.	PUNCT
aijbe-998	20	1	for	for	ADP
aijbe-998	20	2	example	example	NOUN
aijbe-998	20	3	,	,	PUNCT
aijbe-998	20	4	digital	digital	ADJ
aijbe-998	20	5	tax	tax	NOUN
aijbe-998	20	6	administration	administration	NOUN
aijbe-998	20	7	solutions	solution	NOUN
aijbe-998	20	8	have	have	AUX
aijbe-998	20	9	drastically	drastically	ADV
aijbe-998	20	10	improved	improve	VERB
aijbe-998	20	11	the	the	DET
aijbe-998	20	12	tax	tax	NOUN
aijbe-998	20	13	collection	collection	NOUN
aijbe-998	20	14	process	process	NOUN
aijbe-998	20	15	efficiency	efficiency	NOUN
aijbe-998	20	16	and	and	CCONJ
aijbe-998	20	17	lowered	lower	VERB
aijbe-998	20	18	tax	tax	NOUN
aijbe-998	20	19	evasion	evasion	NOUN
aijbe-998	20	20	opportunities	opportunity	NOUN
aijbe-998	20	21	(	(	PUNCT
aijbe-998	20	22	oecd	oecd	PROPN
aijbe-998	20	23	,	,	PUNCT
aijbe-998	20	24	2022	2022	NUM
aijbe-998	20	25	)	)	PUNCT
aijbe-998	20	26	.	.	PUNCT
aijbe-998	21	1	the	the	DET
aijbe-998	21	2	economic	economic	ADJ
aijbe-998	21	3	policy	policy	NOUN
aijbe-998	21	4	of	of	ADP
aijbe-998	21	5	a	a	DET
aijbe-998	21	6	nation	nation	NOUN
aijbe-998	21	7	is	be	AUX
aijbe-998	21	8	primarily	primarily	ADV
aijbe-998	21	9	dependent	dependent	ADJ
aijbe-998	21	10	on	on	ADP
aijbe-998	21	11	taxation	taxation	NOUN
aijbe-998	21	12	,	,	PUNCT
aijbe-998	21	13	which	which	PRON
aijbe-998	21	14	influences	influence	VERB
aijbe-998	21	15	not	not	PART
aijbe-998	21	16	only	only	ADV
aijbe-998	21	17	the	the	DET
aijbe-998	21	18	overall	overall	ADJ
aijbe-998	21	19	economic	economic	ADJ
aijbe-998	21	20	climate	climate	NOUN
aijbe-998	21	21	but	but	CCONJ
aijbe-998	21	22	also	also	ADV
aijbe-998	21	23	the	the	DET
aijbe-998	21	24	provision	provision	NOUN
aijbe-998	21	25	of	of	ADP
aijbe-998	21	26	public	public	ADJ
aijbe-998	21	27	goods	good	NOUN
aijbe-998	21	28	and	and	CCONJ
aijbe-998	21	29	services	service	NOUN
aijbe-998	21	30	,	,	PUNCT
aijbe-998	21	31	affecting	affect	VERB
aijbe-998	21	32	government	government	NOUN
aijbe-998	21	33	spending	spending	NOUN
aijbe-998	21	34	capacity	capacity	NOUN
aijbe-998	21	35	,	,	PUNCT
aijbe-998	21	36	impacting	impact	VERB
aijbe-998	21	37	stability	stability	NOUN
aijbe-998	21	38	,	,	PUNCT
aijbe-998	21	39	enabling	enable	VERB
aijbe-998	21	40	foreign	foreign	ADJ
aijbe-998	21	41	direct	direct	ADJ
aijbe-998	21	42	investment	investment	NOUN
aijbe-998	21	43	,	,	PUNCT
aijbe-998	21	44	and	and	CCONJ
aijbe-998	21	45	subsequently	subsequently	ADV
aijbe-998	21	46	enhancing	enhance	VERB
aijbe-998	21	47	economic	economic	ADJ
aijbe-998	21	48	development	development	NOUN
aijbe-998	21	49	.	.	PUNCT
aijbe-998	22	1	there	there	PRON
aijbe-998	22	2	are	be	VERB
aijbe-998	22	3	various	various	ADJ
aijbe-998	22	4	ways	way	NOUN
aijbe-998	22	5	in	in	ADP
aijbe-998	22	6	which	which	PRON
aijbe-998	22	7	taxation	taxation	NOUN
aijbe-998	22	8	shapes	shape	VERB
aijbe-998	22	9	economic	economic	ADJ
aijbe-998	22	10	development	development	NOUN
aijbe-998	22	11	.	.	PUNCT
aijbe-998	23	1	first	first	ADV
aijbe-998	23	2	,	,	PUNCT
aijbe-998	23	3	adequate	adequate	ADJ
aijbe-998	23	4	tax	tax	NOUN
aijbe-998	23	5	revenue	revenue	NOUN
aijbe-998	23	6	enables	enable	VERB
aijbe-998	23	7	governments	government	NOUN
aijbe-998	23	8	to	to	PART
aijbe-998	23	9	finance	finance	VERB
aijbe-998	23	10	significant	significant	ADJ
aijbe-998	23	11	infrastructure	infrastructure	NOUN
aijbe-998	23	12	improvements	improvement	NOUN
aijbe-998	23	13	,	,	PUNCT
aijbe-998	23	14	including	include	VERB
aijbe-998	23	15	public	public	ADJ
aijbe-998	23	16	transit	transit	NOUN
aijbe-998	23	17	systems	system	NOUN
aijbe-998	23	18	,	,	PUNCT
aijbe-998	23	19	bridges	bridge	NOUN
aijbe-998	23	20	,	,	PUNCT
aijbe-998	23	21	and	and	CCONJ
aijbe-998	23	22	highways	highway	NOUN
aijbe-998	23	23	,	,	PUNCT
aijbe-998	23	24	thereby	thereby	ADV
aijbe-998	23	25	increasing	increase	VERB
aijbe-998	23	26	economic	economic	ADJ
aijbe-998	23	27	activity	activity	NOUN
aijbe-998	23	28	and	and	CCONJ
aijbe-998	23	29	employment	employment	NOUN
aijbe-998	23	30	prospects	prospect	NOUN
aijbe-998	23	31	.	.	PUNCT
aijbe-998	24	1	on	on	ADP
aijbe-998	24	2	the	the	DET
aijbe-998	24	3	other	other	ADJ
aijbe-998	24	4	hand	hand	NOUN
aijbe-998	24	5	,	,	PUNCT
aijbe-998	24	6	tax	tax	NOUN
aijbe-998	24	7	collections	collection	NOUN
aijbe-998	24	8	support	support	VERB
aijbe-998	24	9	social	social	ADJ
aijbe-998	24	10	services	service	NOUN
aijbe-998	24	11	,	,	PUNCT
aijbe-998	24	12	including	include	VERB
aijbe-998	24	13	education	education	NOUN
aijbe-998	24	14	and	and	CCONJ
aijbe-998	24	15	healthcare	healthcare	PROPN
aijbe-998	24	16	,	,	PUNCT
aijbe-998	24	17	which	which	PRON
aijbe-998	24	18	are	be	AUX
aijbe-998	24	19	basic	basic	ADJ
aijbe-998	24	20	for	for	ADP
aijbe-998	24	21	long	long	ADJ
aijbe-998	24	22	-	-	PUNCT
aijbe-998	24	23	term	term	NOUN
aijbe-998	24	24	economic	economic	ADJ
aijbe-998	24	25	growth	growth	NOUN
aijbe-998	24	26	and	and	CCONJ
aijbe-998	24	27	help	help	VERB
aijbe-998	24	28	to	to	PART
aijbe-998	24	29	build	build	VERB
aijbe-998	24	30	human	human	ADJ
aijbe-998	24	31	capital	capital	NOUN
aijbe-998	24	32	(	(	PUNCT
aijbe-998	24	33	imf	imf	PROPN
aijbe-998	24	34	,	,	PUNCT
aijbe-998	24	35	2021	2021	NUM
aijbe-998	24	36	)	)	PUNCT
aijbe-998	24	37	.	.	PUNCT
aijbe-998	25	1	economic	economic	ADJ
aijbe-998	25	2	growth	growth	NOUN
aijbe-998	25	3	typically	typically	ADV
aijbe-998	25	4	correlates	correlate	VERB
aijbe-998	25	5	with	with	ADP
aijbe-998	25	6	effective	effective	ADJ
aijbe-998	25	7	tax	tax	NOUN
aijbe-998	25	8	collection	collection	NOUN
aijbe-998	25	9	.	.	PUNCT
aijbe-998	26	1	a	a	DET
aijbe-998	26	2	well	well	ADV
aijbe-998	26	3	-	-	PUNCT
aijbe-998	26	4	organised	organise	VERB
aijbe-998	26	5	tax	tax	NOUN
aijbe-998	26	6	system	system	NOUN
aijbe-998	26	7	that	that	PRON
aijbe-998	26	8	provides	provide	VERB
aijbe-998	26	9	an	an	DET
aijbe-998	26	10	equitable	equitable	ADJ
aijbe-998	26	11	distribution	distribution	NOUN
aijbe-998	26	12	of	of	ADP
aijbe-998	26	13	tax	tax	NOUN
aijbe-998	26	14	burdens	burden	NOUN
aijbe-998	26	15	and	and	CCONJ
aijbe-998	26	16	promotes	promote	VERB
aijbe-998	26	17	compliance	compliance	NOUN
aijbe-998	26	18	helps	help	VERB
aijbe-998	26	19	strengthen	strengthen	VERB
aijbe-998	26	20	the	the	DET
aijbe-998	26	21	overall	overall	ADJ
aijbe-998	26	22	economic	economic	ADJ
aijbe-998	26	23	stability	stability	NOUN
aijbe-998	26	24	of	of	ADP
aijbe-998	26	25	a	a	DET
aijbe-998	26	26	country	country	NOUN
aijbe-998	26	27	.	.	PUNCT
aijbe-998	27	1	higher	high	ADJ
aijbe-998	27	2	tax	tax	NOUN
aijbe-998	27	3	revenue	revenue	NOUN
aijbe-998	27	4	as	as	ADP
aijbe-998	27	5	a	a	DET
aijbe-998	27	6	percentage	percentage	NOUN
aijbe-998	27	7	of	of	ADP
aijbe-998	27	8	gdp	gdp	NOUN
aijbe-998	27	9	in	in	ADP
aijbe-998	27	10	countries	country	NOUN
aijbe-998	27	11	,	,	PUNCT
aijbe-998	27	12	for	for	ADP
aijbe-998	27	13	instance	instance	NOUN
aijbe-998	27	14	,	,	PUNCT
aijbe-998	27	15	seems	seem	VERB
aijbe-998	27	16	to	to	PART
aijbe-998	27	17	have	have	VERB
aijbe-998	27	18	stronger	strong	ADJ
aijbe-998	27	19	infrastructure	infrastructure	NOUN
aijbe-998	27	20	and	and	CCONJ
aijbe-998	27	21	public	public	ADJ
aijbe-998	27	22	services	service	NOUN
aijbe-998	27	23	,	,	PUNCT
aijbe-998	27	24	which	which	PRON
aijbe-998	27	25	in	in	ADP
aijbe-998	27	26	turn	turn	NOUN
aijbe-998	27	27	serve	serve	VERB
aijbe-998	27	28	to	to	PART
aijbe-998	27	29	support	support	VERB
aijbe-998	27	30	sustainable	sustainable	ADJ
aijbe-998	27	31	economic	economic	ADJ
aijbe-998	27	32	development	development	NOUN
aijbe-998	27	33	(	(	PUNCT
aijbe-998	27	34	piketty	piketty	NOUN
aijbe-998	27	35	,	,	PUNCT
aijbe-998	27	36	2020	2020	NUM
aijbe-998	27	37	)	)	PUNCT
aijbe-998	27	38	.	.	PUNCT
aijbe-998	28	1	still	still	ADV
aijbe-998	28	2	,	,	PUNCT
aijbe-998	28	3	various	various	ADJ
aijbe-998	28	4	factors	factor	NOUN
aijbe-998	28	5	influence	influence	VERB
aijbe-998	28	6	the	the	DET
aijbe-998	28	7	effectiveness	effectiveness	NOUN
aijbe-998	28	8	of	of	ADP
aijbe-998	28	9	tax	tax	NOUN
aijbe-998	28	10	revenue	revenue	NOUN
aijbe-998	28	11	collection	collection	NOUN
aijbe-998	28	12	:	:	PUNCT
aijbe-998	28	13	taxpayer	taxpayer	NOUN
aijbe-998	28	14	compliance	compliance	NOUN
aijbe-998	28	15	degree	degree	NOUN
aijbe-998	28	16	,	,	PUNCT
aijbe-998	28	17	tax	tax	NOUN
aijbe-998	28	18	policy	policy	NOUN
aijbe-998	28	19	design	design	NOUN
aijbe-998	28	20	,	,	PUNCT
aijbe-998	28	21	and	and	CCONJ
aijbe-998	28	22	tax	tax	NOUN
aijbe-998	28	23	institution	institution	NOUN
aijbe-998	28	24	quality	quality	NOUN
aijbe-998	28	25	.	.	PUNCT
aijbe-998	29	1	inadequate	inadequate	ADJ
aijbe-998	29	2	resources	resource	NOUN
aijbe-998	29	3	in	in	ADP
aijbe-998	29	4	tax	tax	NOUN
aijbe-998	29	5	administration	administration	NOUN
aijbe-998	29	6	or	or	CCONJ
aijbe-998	29	7	outdated	outdated	ADJ
aijbe-998	29	8	systems	system	NOUN
aijbe-998	29	9	might	might	AUX
aijbe-998	29	10	lead	lead	VERB
aijbe-998	29	11	to	to	ADP
aijbe-998	29	12	inefficiencies	inefficiency	NOUN
aijbe-998	29	13	that	that	PRON
aijbe-998	29	14	compromise	compromise	VERB
aijbe-998	29	15	efforts	effort	NOUN
aijbe-998	29	16	at	at	ADP
aijbe-998	29	17	income	income	NOUN
aijbe-998	29	18	collection	collection	NOUN
aijbe-998	29	19	and	and	CCONJ
aijbe-998	29	20	create	create	VERB
aijbe-998	29	21	appreciable	appreciable	ADJ
aijbe-998	29	22	tax	tax	NOUN
aijbe-998	29	23	losses	loss	NOUN
aijbe-998	29	24	.	.	PUNCT
aijbe-998	30	1	furthermore	furthermore	ADV
aijbe-998	30	2	,	,	PUNCT
aijbe-998	30	3	influencing	influence	VERB
aijbe-998	30	4	revenue	revenue	NOUN
aijbe-998	30	5	generation	generation	NOUN
aijbe-998	30	6	is	be	AUX
aijbe-998	30	7	the	the	DET
aijbe-998	30	8	discouragement	discouragement	NOUN
aijbe-998	30	9	of	of	ADP
aijbe-998	30	10	businesses	business	NOUN
aijbe-998	30	11	and	and	CCONJ
aijbe-998	30	12	people	people	NOUN
aijbe-998	30	13	from	from	ADP
aijbe-998	30	14	following	follow	VERB
aijbe-998	30	15	tax	tax	NOUN
aijbe-998	30	16	laws	law	NOUN
aijbe-998	30	17	arising	arise	VERB
aijbe-998	30	18	from	from	ADP
aijbe-998	30	19	complex	complex	ADJ
aijbe-998	30	20	tax	tax	NOUN
aijbe-998	30	21	rules	rule	NOUN
aijbe-998	30	22	and	and	CCONJ
aijbe-998	30	23	costly	costly	ADJ
aijbe-998	30	24	compliance	compliance	NOUN
aijbe-998	30	25	expenses	expense	NOUN
aijbe-998	30	26	(	(	PUNCT
aijbe-998	30	27	slemrod	slemrod	NOUN
aijbe-998	30	28	,	,	PUNCT
aijbe-998	30	29	2019	2019	NUM
aijbe-998	30	30	)	)	PUNCT
aijbe-998	30	31	.	.	PUNCT
aijbe-998	31	1	taxation	taxation	NOUN
aijbe-998	31	2	and	and	CCONJ
aijbe-998	31	3	foreign	foreign	ADJ
aijbe-998	31	4	direct	direct	ADJ
aijbe-998	31	5	investment	investment	NOUN
aijbe-998	31	6	greatly	greatly	ADV
aijbe-998	31	7	contribute	contribute	VERB
aijbe-998	31	8	to	to	ADP
aijbe-998	31	9	economic	economic	ADJ
aijbe-998	31	10	development	development	NOUN
aijbe-998	31	11	(	(	PUNCT
aijbe-998	31	12	alabi	alabi	NOUN
aijbe-998	31	13	,	,	PUNCT
aijbe-998	31	14	2019	2019	NUM
aijbe-998	31	15	)	)	PUNCT
aijbe-998	31	16	.	.	PUNCT
aijbe-998	32	1	funding	fund	VERB
aijbe-998	32	2	public	public	ADJ
aijbe-998	32	3	services	service	NOUN
aijbe-998	32	4	and	and	CCONJ
aijbe-998	32	5	infrastructure	infrastructure	NOUN
aijbe-998	32	6	helps	help	VERB
aijbe-998	32	7	establish	establish	VERB
aijbe-998	32	8	an	an	DET
aijbe-998	32	9	environment	environment	NOUN
aijbe-998	32	10	suited	suit	VERB
aijbe-998	32	11	for	for	ADP
aijbe-998	32	12	economic	economic	ADJ
aijbe-998	32	13	activity	activity	NOUN
aijbe-998	32	14	and	and	CCONJ
aijbe-998	32	15	;	;	PUNCT
aijbe-998	32	16	hence	hence	ADV
aijbe-998	32	17	,	,	PUNCT
aijbe-998	32	18	assists	assist	VERB
aijbe-998	32	19	infrastructure	infrastructure	NOUN
aijbe-998	32	20	growth	growth	NOUN
aijbe-998	32	21	.	.	PUNCT
aijbe-998	33	1	the	the	DET
aijbe-998	33	2	consequence	consequence	NOUN
aijbe-998	33	3	of	of	ADP
aijbe-998	33	4	tax	tax	NOUN
aijbe-998	33	5	revenue	revenue	NOUN
aijbe-998	33	6	on	on	ADP
aijbe-998	33	7	economic	economic	ADJ
aijbe-998	33	8	development	development	NOUN
aijbe-998	33	9	shows	show	VERB
aijbe-998	33	10	that	that	SCONJ
aijbe-998	33	11	governments	government	NOUN
aijbe-998	33	12	’	’	PART
aijbe-998	33	13	funding	funding	NOUN
aijbe-998	33	14	of	of	ADP
aijbe-998	33	15	infrastructure	infrastructure	NOUN
aijbe-998	33	16	projects	project	NOUN
aijbe-998	33	17	required	require	VERB
aijbe-998	33	18	for	for	ADP
aijbe-998	33	19	economic	economic	ADJ
aijbe-998	33	20	growth	growth	NOUN
aijbe-998	33	21	comes	come	VERB
aijbe-998	33	22	from	from	ADP
aijbe-998	33	23	sufficient	sufficient	ADJ
aijbe-998	33	24	tax	tax	NOUN
aijbe-998	33	25	revenue	revenue	NOUN
aijbe-998	33	26	.	.	PUNCT
aijbe-998	34	1	these	these	DET
aijbe-998	34	2	expenses	expense	NOUN
aijbe-998	34	3	improve	improve	VERB
aijbe-998	34	4	transportation	transportation	NOUN
aijbe-998	34	5	,	,	PUNCT
aijbe-998	34	6	communication	communication	NOUN
aijbe-998	34	7	,	,	PUNCT
aijbe-998	34	8	and	and	CCONJ
aijbe-998	34	9	utilities	utility	NOUN
aijbe-998	34	10	,	,	PUNCT
aijbe-998	34	11	boosting	boost	VERB
aijbe-998	34	12	business	business	NOUN
aijbe-998	34	13	operations	operation	NOUN
aijbe-998	34	14	and	and	CCONJ
aijbe-998	34	15	increasing	increase	VERB
aijbe-998	34	16	the	the	DET
aijbe-998	34	17	standard	standard	NOUN
aijbe-998	34	18	of	of	ADP
aijbe-998	34	19	living	living	NOUN
aijbe-998	34	20	.	.	PUNCT
aijbe-998	35	1	taxes	taxis	NOUN
aijbe-998	35	2	cover	cover	VERB
aijbe-998	35	3	social	social	ADJ
aijbe-998	35	4	programs	program	NOUN
aijbe-998	35	5	,	,	PUNCT
aijbe-998	35	6	including	include	VERB
aijbe-998	35	7	social	social	ADJ
aijbe-998	35	8	security	security	NOUN
aijbe-998	35	9	,	,	PUNCT
aijbe-998	35	10	healthcare	healthcare	NOUN
aijbe-998	35	11	,	,	PUNCT
aijbe-998	35	12	and	and	CCONJ
aijbe-998	35	13	education	education	NOUN
aijbe-998	35	14	.	.	PUNCT
aijbe-998	36	1	stability	stability	NOUN
aijbe-998	36	2	,	,	PUNCT
aijbe-998	36	3	long	long	ADJ
aijbe-998	36	4	-	-	PUNCT
aijbe-998	36	5	term	term	NOUN
aijbe-998	36	6	economic	economic	ADJ
aijbe-998	36	7	growth	growth	NOUN
aijbe-998	36	8	,	,	PUNCT
aijbe-998	36	9	and	and	CCONJ
aijbe-998	36	10	long	long	ADJ
aijbe-998	36	11	-	-	PUNCT
aijbe-998	36	12	term	term	NOUN
aijbe-998	36	13	economic	economic	ADJ
aijbe-998	36	14	development	development	NOUN
aijbe-998	36	15	are	be	AUX
aijbe-998	36	16	all	all	PRON
aijbe-998	36	17	based	base	VERB
aijbe-998	36	18	on	on	ADP
aijbe-998	36	19	these	these	DET
aijbe-998	36	20	projects	project	NOUN
aijbe-998	36	21	.	.	PUNCT
aijbe-998	37	1	they	they	PRON
aijbe-998	37	2	affect	affect	VERB
aijbe-998	37	3	human	human	ADJ
aijbe-998	37	4	capital	capital	NOUN
aijbe-998	37	5	development	development	NOUN
aijbe-998	37	6	by	by	ADP
aijbe-998	37	7	giving	give	VERB
aijbe-998	37	8	the	the	DET
aijbe-998	37	9	government	government	NOUN
aijbe-998	37	10	a	a	DET
aijbe-998	37	11	steady	steady	ADJ
aijbe-998	37	12	flow	flow	NOUN
aijbe-998	37	13	of	of	ADP
aijbe-998	37	14	money	money	NOUN
aijbe-998	37	15	;	;	PUNCT
aijbe-998	37	16	an	an	DET
aijbe-998	37	17	effective	effective	ADJ
aijbe-998	37	18	tax	tax	NOUN
aijbe-998	37	19	system	system	NOUN
aijbe-998	37	20	can	can	AUX
aijbe-998	37	21	help	help	VERB
aijbe-998	37	22	keep	keep	VERB
aijbe-998	37	23	the	the	DET
aijbe-998	37	24	economy	economy	NOUN
aijbe-998	37	25	stable	stable	ADJ
aijbe-998	37	26	.	.	PUNCT
aijbe-998	38	1	this	this	DET
aijbe-998	38	2	consistency	consistency	NOUN
aijbe-998	38	3	is	be	AUX
aijbe-998	38	4	what	what	PRON
aijbe-998	38	5	helps	help	VERB
aijbe-998	38	6	economic	economic	ADJ
aijbe-998	38	7	planning	planning	NOUN
aijbe-998	38	8	and	and	CCONJ
aijbe-998	38	9	keeps	keep	VERB
aijbe-998	38	10	investor	investor	NOUN
aijbe-998	38	11	confidence	confidence	NOUN
aijbe-998	38	12	(	(	PUNCT
aijbe-998	38	13	auerbach	auerbach	PROPN
aijbe-998	38	14	et	et	PROPN
aijbe-998	38	15	al	al	PROPN
aijbe-998	38	16	.	.	PROPN
aijbe-998	38	17	,	,	PUNCT
aijbe-998	38	18	2021	2021	NUM
aijbe-998	38	19	)	)	PUNCT
aijbe-998	38	20	.	.	PUNCT
aijbe-998	39	1	even	even	ADV
aijbe-998	39	2	if	if	SCONJ
aijbe-998	39	3	it	it	PRON
aijbe-998	39	4	is	be	AUX
aijbe-998	39	5	somewhat	somewhat	ADV
aijbe-998	39	6	crucial	crucial	ADJ
aijbe-998	39	7	,	,	PUNCT
aijbe-998	39	8	tax	tax	NOUN
aijbe-998	39	9	collection	collection	NOUN
aijbe-998	39	10	presents	present	VERB
aijbe-998	39	11	several	several	ADJ
aijbe-998	39	12	challenges	challenge	NOUN
aijbe-998	39	13	.	.	PUNCT
aijbe-998	40	1	tax	tax	NOUN
aijbe-998	40	2	evasion	evasion	NOUN
aijbe-998	40	3	and	and	CCONJ
aijbe-998	40	4	avoidance	avoidance	NOUN
aijbe-998	40	5	undermine	undermine	ADJ
aijbe-998	40	6	efforts	effort	NOUN
aijbe-998	40	7	at	at	ADP
aijbe-998	40	8	income	income	NOUN
aijbe-998	40	9	gathering	gathering	NOUN
aijbe-998	40	10	,	,	PUNCT
aijbe-998	40	11	which	which	PRON
aijbe-998	40	12	is	be	AUX
aijbe-998	40	13	sometimes	sometimes	ADV
aijbe-998	40	14	due	due	ADJ
aijbe-998	40	15	to	to	ADP
aijbe-998	40	16	the	the	DET
aijbe-998	40	17	high	high	ADJ
aijbe-998	40	18	poverty	poverty	NOUN
aijbe-998	40	19	rate	rate	NOUN
aijbe-998	40	20	in	in	ADP
aijbe-998	40	21	developing	develop	VERB
aijbe-998	40	22	nations	nation	NOUN
aijbe-998	40	23	like	like	ADP
aijbe-998	40	24	nigeria	nigeria	PROPN
aijbe-998	40	25	.	.	PUNCT
aijbe-998	41	1	older	old	ADJ
aijbe-998	41	2	systems	system	NOUN
aijbe-998	41	3	,	,	PUNCT
aijbe-998	41	4	inadequate	inadequate	ADJ
aijbe-998	41	5	resources	resource	NOUN
aijbe-998	41	6	,	,	PUNCT
aijbe-998	41	7	and	and	CCONJ
aijbe-998	41	8	staff	staff	NOUN
aijbe-998	41	9	training	training	NOUN
aijbe-998	41	10	could	could	AUX
aijbe-998	41	11	all	all	PRON
aijbe-998	41	12	impede	impede	VERB
aijbe-998	41	13	effective	effective	ADJ
aijbe-998	41	14	tax	tax	NOUN
aijbe-998	41	15	collection	collection	NOUN
aijbe-998	41	16	and	and	CCONJ
aijbe-998	41	17	compliance	compliance	NOUN
aijbe-998	41	18	(	(	PUNCT
aijbe-998	41	19	tanzi	tanzi	PROPN
aijbe-998	41	20	&	&	CCONJ
aijbe-998	41	21	shome	shome	PROPN
aijbe-998	41	22	,	,	PUNCT
aijbe-998	41	23	1993	1993	NUM
aijbe-998	41	24	;	;	PUNCT
aijbe-998	41	25	kon	kon	PROPN
aijbe-998	41	26	-	-	PUNCT
aijbe-998	41	27	sapawi	sapawi	PROPN
aijbe-998	41	28	et	et	PROPN
aijbe-998	41	29	al	al	PROPN
aijbe-998	41	30	.	.	PROPN
aijbe-998	41	31	,	,	PUNCT
aijbe-998	41	32	2022	2022	NUM
aijbe-998	41	33	)	)	PUNCT
aijbe-998	41	34	.	.	PUNCT
aijbe-998	42	1	depending	depend	VERB
aijbe-998	42	2	on	on	ADP
aijbe-998	42	3	economic	economic	ADJ
aijbe-998	42	4	variances	variance	NOUN
aijbe-998	42	5	,	,	PUNCT
aijbe-998	42	6	the	the	DET
aijbe-998	42	7	fairness	fairness	NOUN
aijbe-998	42	8	and	and	CCONJ
aijbe-998	42	9	efficiency	efficiency	NOUN
aijbe-998	42	10	of	of	ADP
aijbe-998	42	11	tax	tax	NOUN
aijbe-998	42	12	systems	system	NOUN
aijbe-998	42	13	could	could	AUX
aijbe-998	42	14	be	be	AUX
aijbe-998	42	15	altered	alter	VERB
aijbe-998	42	16	.	.	PUNCT
aijbe-998	43	1	maintaining	maintain	VERB
aijbe-998	43	2	public	public	ADJ
aijbe-998	43	3	support	support	NOUN
aijbe-998	43	4	and	and	CCONJ
aijbe-998	43	5	compliance	compliance	NOUN
aijbe-998	43	6	calls	call	NOUN
aijbe-998	43	7	for	for	ADP
aijbe-998	43	8	fairness	fairness	NOUN
aijbe-998	43	9	and	and	CCONJ
aijbe-998	43	10	freedom	freedom	NOUN
aijbe-998	43	11	from	from	ADP
aijbe-998	43	12	unjustly	unjustly	ADV
aijbe-998	43	13	burdening	burden	VERB
aijbe-998	43	14	low	low	ADJ
aijbe-998	43	15	-	-	PUNCT
aijbe-998	43	16	income	income	NOUN
aijbe-998	43	17	individuals	individual	NOUN
aijbe-998	43	18	’	’	PART
aijbe-998	43	19	tax	tax	NOUN
aijbe-998	43	20	policies	policy	NOUN
aijbe-998	43	21	(	(	PUNCT
aijbe-998	43	22	bird	bird	NOUN
aijbe-998	43	23	&	&	CCONJ
aijbe-998	43	24	zolt	zolt	PROPN
aijbe-998	43	25	,	,	PUNCT
aijbe-998	43	26	2021	2021	NUM
aijbe-998	43	27	)	)	PUNCT
aijbe-998	43	28	.	.	PUNCT
aijbe-998	44	1	looking	look	VERB
aijbe-998	44	2	at	at	ADP
aijbe-998	44	3	tax	tax	NOUN
aijbe-998	44	4	revenue	revenue	NOUN
aijbe-998	44	5	on	on	ADP
aijbe-998	44	6	a	a	DET
aijbe-998	44	7	global	global	ADJ
aijbe-998	44	8	scale	scale	NOUN
aijbe-998	44	9	shows	show	VERB
aijbe-998	44	10	that	that	SCONJ
aijbe-998	44	11	different	different	ADJ
aijbe-998	44	12	countries	country	NOUN
aijbe-998	44	13	,	,	PUNCT
aijbe-998	44	14	including	include	VERB
aijbe-998	44	15	nigeria	nigeria	PROPN
aijbe-998	44	16	,	,	PUNCT
aijbe-998	44	17	handle	handle	VERB
aijbe-998	44	18	it	it	PRON
aijbe-998	44	19	in	in	ADP
aijbe-998	44	20	different	different	ADJ
aijbe-998	44	21	ways	way	NOUN
aijbe-998	44	22	and	and	CCONJ
aijbe-998	44	23	with	with	ADP
aijbe-998	44	24	different	different	ADJ
aijbe-998	44	25	results	result	NOUN
aijbe-998	44	26	.	.	PUNCT
aijbe-998	45	1	the	the	DET
aijbe-998	45	2	goal	goal	NOUN
aijbe-998	45	3	of	of	ADP
aijbe-998	45	4	this	this	DET
aijbe-998	45	5	study	study	NOUN
aijbe-998	45	6	is	be	AUX
aijbe-998	45	7	to	to	PART
aijbe-998	45	8	add	add	VERB
aijbe-998	45	9	to	to	ADP
aijbe-998	45	10	the	the	DET
aijbe-998	45	11	body	body	NOUN
aijbe-998	45	12	of	of	ADP
aijbe-998	45	13	research	research	NOUN
aijbe-998	45	14	by	by	ADP
aijbe-998	45	15	examining	examine	VERB
aijbe-998	45	16	how	how	SCONJ
aijbe-998	45	17	taxation	taxation	NOUN
aijbe-998	45	18	and	and	CCONJ
aijbe-998	45	19	foreign	foreign	ADJ
aijbe-998	45	20	direct	direct	ADJ
aijbe-998	45	21	investment	investment	NOUN
aijbe-998	45	22	affect	affect	VERB
aijbe-998	45	23	economic	economic	ADJ
aijbe-998	45	24	growth	growth	NOUN
aijbe-998	45	25	in	in	ADP
aijbe-998	45	26	nigeria	nigeria	PROPN
aijbe-998	45	27	while	while	SCONJ
aijbe-998	45	28	accounting	account	VERB
aijbe-998	45	29	for	for	ADP
aijbe-998	45	30	the	the	DET
aijbe-998	45	31	country	country	NOUN
aijbe-998	45	32	’s	’s	PART
aijbe-998	45	33	poverty	poverty	NOUN
aijbe-998	45	34	rate	rate	NOUN
aijbe-998	45	35	.	.	PUNCT
aijbe-998	46	1	literature	literature	NOUN
aijbe-998	46	2	review	review	PROPN
aijbe-998	46	3	and	and	CCONJ
aijbe-998	46	4	hypothesis	hypothesis	NOUN
aijbe-998	46	5	development	development	NOUN
aijbe-998	46	6	the	the	DET
aijbe-998	46	7	theoretical	theoretical	ADJ
aijbe-998	46	8	underpinning	underpinning	NOUN
aijbe-998	46	9	of	of	ADP
aijbe-998	46	10	this	this	DET
aijbe-998	46	11	study	study	NOUN
aijbe-998	46	12	includes	include	VERB
aijbe-998	46	13	the	the	DET
aijbe-998	46	14	public	public	ADJ
aijbe-998	46	15	choice	choice	NOUN
aijbe-998	46	16	theory	theory	NOUN
aijbe-998	46	17	and	and	CCONJ
aijbe-998	46	18	the	the	DET
aijbe-998	46	19	endogenous	endogenous	ADJ
aijbe-998	46	20	growth	growth	NOUN
aijbe-998	46	21	theory	theory	NOUN
aijbe-998	46	22	.	.	PUNCT
aijbe-998	47	1	the	the	DET
aijbe-998	47	2	public	public	ADJ
aijbe-998	47	3	choice	choice	NOUN
aijbe-998	47	4	theory	theory	NOUN
aijbe-998	47	5	posits	posit	NOUN
aijbe-998	47	6	that	that	SCONJ
aijbe-998	47	7	the	the	DET
aijbe-998	47	8	government	government	NOUN
aijbe-998	47	9	consistently	consistently	ADV
aijbe-998	47	10	seeks	seek	VERB
aijbe-998	47	11	to	to	PART
aijbe-998	47	12	augment	augment	VERB
aijbe-998	47	13	tax	tax	NOUN
aijbe-998	47	14	revenue	revenue	NOUN
aijbe-998	47	15	to	to	PART
aijbe-998	47	16	fund	fund	VERB
aijbe-998	47	17	its	its	PRON
aijbe-998	47	18	ojedokun	ojedokun	NOUN
aijbe-998	47	19	olatunji	olatunji	NOUN
aijbe-998	47	20	dauda	dauda	NOUN
aijbe-998	47	21	(	(	PUNCT
aijbe-998	47	22	2025	2025	NUM
aijbe-998	47	23	)	)	PUNCT
aijbe-998	47	24	38	38	NUM
aijbe-998	47	25	sadi	sadi	NOUN
aijbe-998	47	26	international	international	ADJ
aijbe-998	47	27	journal	journal	NOUN
aijbe-998	47	28	of	of	ADP
aijbe-998	47	29	management	management	NOUN
aijbe-998	47	30	and	and	CCONJ
aijbe-998	47	31	accounting	accounting	NOUN
aijbe-998	47	32	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	47	33	/	/	SYM
aijbe-998	47	34	index.php	index.php	VERB
aijbe-998	47	35	/	/	SYM
aijbe-998	47	36	sijma	sijma	ADJ
aijbe-998	47	37	expenditures	expenditure	NOUN
aijbe-998	47	38	.	.	PUNCT
aijbe-998	48	1	simultaneously	simultaneously	ADV
aijbe-998	48	2	,	,	PUNCT
aijbe-998	48	3	the	the	DET
aijbe-998	48	4	government	government	NOUN
aijbe-998	48	5	uses	use	VERB
aijbe-998	48	6	tax	tax	NOUN
aijbe-998	48	7	funds	fund	NOUN
aijbe-998	48	8	to	to	PART
aijbe-998	48	9	make	make	VERB
aijbe-998	48	10	decisions	decision	NOUN
aijbe-998	48	11	regarding	regard	VERB
aijbe-998	48	12	the	the	DET
aijbe-998	48	13	allocation	allocation	NOUN
aijbe-998	48	14	of	of	ADP
aijbe-998	48	15	resources	resource	NOUN
aijbe-998	48	16	to	to	PART
aijbe-998	48	17	manage	manage	VERB
aijbe-998	48	18	economic	economic	ADJ
aijbe-998	48	19	activities	activity	NOUN
aijbe-998	48	20	.	.	PUNCT
aijbe-998	49	1	hence	hence	ADV
aijbe-998	49	2	,	,	PUNCT
aijbe-998	49	3	the	the	DET
aijbe-998	49	4	allocation	allocation	NOUN
aijbe-998	49	5	of	of	ADP
aijbe-998	49	6	funds	fund	NOUN
aijbe-998	49	7	by	by	ADP
aijbe-998	49	8	the	the	DET
aijbe-998	49	9	government	government	NOUN
aijbe-998	49	10	can	can	AUX
aijbe-998	49	11	play	play	VERB
aijbe-998	49	12	a	a	DET
aijbe-998	49	13	substantial	substantial	ADJ
aijbe-998	49	14	role	role	NOUN
aijbe-998	49	15	in	in	ADP
aijbe-998	49	16	fostering	foster	VERB
aijbe-998	49	17	economic	economic	ADJ
aijbe-998	49	18	expansion	expansion	NOUN
aijbe-998	49	19	.	.	PUNCT
aijbe-998	50	1	consequently	consequently	ADV
aijbe-998	50	2	,	,	PUNCT
aijbe-998	50	3	greater	great	ADJ
aijbe-998	50	4	government	government	NOUN
aijbe-998	50	5	revenue	revenue	NOUN
aijbe-998	50	6	leads	lead	VERB
aijbe-998	50	7	to	to	ADP
aijbe-998	50	8	enhanced	enhanced	ADJ
aijbe-998	50	9	economic	economic	ADJ
aijbe-998	50	10	growth	growth	NOUN
aijbe-998	50	11	.	.	PUNCT
aijbe-998	51	1	there	there	PRON
aijbe-998	51	2	is	be	VERB
aijbe-998	51	3	evidence	evidence	NOUN
aijbe-998	51	4	from	from	ADP
aijbe-998	51	5	tosun	tosun	NOUN
aijbe-998	51	6	and	and	CCONJ
aijbe-998	51	7	abizadeh	abizadeh	NOUN
aijbe-998	51	8	(	(	PUNCT
aijbe-998	51	9	2005	2005	NUM
aijbe-998	51	10	)	)	PUNCT
aijbe-998	51	11	that	that	PRON
aijbe-998	51	12	supports	support	VERB
aijbe-998	51	13	this	this	DET
aijbe-998	51	14	argument	argument	NOUN
aijbe-998	51	15	.	.	PUNCT
aijbe-998	52	1	they	they	PRON
aijbe-998	52	2	studied	study	VERB
aijbe-998	52	3	the	the	DET
aijbe-998	52	4	relationship	relationship	NOUN
aijbe-998	52	5	between	between	ADP
aijbe-998	52	6	taxation	taxation	NOUN
aijbe-998	52	7	and	and	CCONJ
aijbe-998	52	8	economic	economic	ADJ
aijbe-998	52	9	growth	growth	NOUN
aijbe-998	52	10	in	in	ADP
aijbe-998	52	11	21	21	NUM
aijbe-998	52	12	oecd	oecd	NOUN
aijbe-998	52	13	(	(	PUNCT
aijbe-998	52	14	organisation	organisation	NOUN
aijbe-998	52	15	for	for	ADP
aijbe-998	52	16	economic	economic	ADJ
aijbe-998	52	17	cooperation	cooperation	NOUN
aijbe-998	52	18	and	and	CCONJ
aijbe-998	52	19	development	development	NOUN
aijbe-998	52	20	)	)	PUNCT
aijbe-998	52	21	member	member	NOUN
aijbe-998	52	22	nations	nation	NOUN
aijbe-998	52	23	between	between	ADP
aijbe-998	52	24	1980	1980	NUM
aijbe-998	52	25	and	and	CCONJ
aijbe-998	52	26	1999	1999	NUM
aijbe-998	52	27	.	.	PUNCT
aijbe-998	53	1	for	for	ADP
aijbe-998	53	2	their	their	PRON
aijbe-998	53	3	analysis	analysis	NOUN
aijbe-998	53	4	,	,	PUNCT
aijbe-998	53	5	they	they	PRON
aijbe-998	53	6	employed	employ	VERB
aijbe-998	53	7	a	a	DET
aijbe-998	53	8	random	random	ADJ
aijbe-998	53	9	-	-	PUNCT
aijbe-998	53	10	effects	effect	NOUN
aijbe-998	53	11	model	model	NOUN
aijbe-998	53	12	(	(	PUNCT
aijbe-998	53	13	rem	rem	NOUN
aijbe-998	53	14	)	)	PUNCT
aijbe-998	53	15	.	.	PUNCT
aijbe-998	54	1	the	the	DET
aijbe-998	54	2	results	result	NOUN
aijbe-998	54	3	show	show	VERB
aijbe-998	54	4	that	that	SCONJ
aijbe-998	54	5	tax	tax	NOUN
aijbe-998	54	6	revenue	revenue	NOUN
aijbe-998	54	7	—	—	PUNCT
aijbe-998	54	8	specifically	specifically	ADV
aijbe-998	54	9	,	,	PUNCT
aijbe-998	54	10	personal	personal	ADJ
aijbe-998	54	11	and	and	CCONJ
aijbe-998	54	12	corporate	corporate	ADJ
aijbe-998	54	13	taxes	taxis	NOUN
aijbe-998	54	14	—	—	PUNCT
aijbe-998	54	15	and	and	CCONJ
aijbe-998	54	16	economic	economic	ADJ
aijbe-998	54	17	growth	growth	NOUN
aijbe-998	54	18	are	be	AUX
aijbe-998	54	19	strongly	strongly	ADV
aijbe-998	54	20	and	and	CCONJ
aijbe-998	54	21	statistically	statistically	ADV
aijbe-998	54	22	significantly	significantly	ADV
aijbe-998	54	23	correlated	correlate	VERB
aijbe-998	54	24	.	.	PUNCT
aijbe-998	55	1	similarly	similarly	ADV
aijbe-998	55	2	,	,	PUNCT
aijbe-998	55	3	ocran	ocran	X
aijbe-998	55	4	(	(	PUNCT
aijbe-998	55	5	2011	2011	NUM
aijbe-998	55	6	)	)	PUNCT
aijbe-998	55	7	used	use	VERB
aijbe-998	55	8	a	a	DET
aijbe-998	55	9	vector	vector	NOUN
aijbe-998	55	10	autoregression	autoregression	NOUN
aijbe-998	55	11	(	(	PUNCT
aijbe-998	55	12	var	var	NOUN
aijbe-998	55	13	)	)	PUNCT
aijbe-998	55	14	model	model	NOUN
aijbe-998	55	15	to	to	PART
aijbe-998	55	16	investigate	investigate	VERB
aijbe-998	55	17	how	how	SCONJ
aijbe-998	55	18	the	the	DET
aijbe-998	55	19	fiscal	fiscal	ADJ
aijbe-998	55	20	policy	policy	NOUN
aijbe-998	55	21	affected	affect	VERB
aijbe-998	55	22	south	south	PROPN
aijbe-998	55	23	africa	africa	PROPN
aijbe-998	55	24	’s	’s	PART
aijbe-998	55	25	economic	economic	ADJ
aijbe-998	55	26	growth	growth	NOUN
aijbe-998	55	27	.	.	PUNCT
aijbe-998	56	1	the	the	DET
aijbe-998	56	2	findings	finding	NOUN
aijbe-998	56	3	showed	show	VERB
aijbe-998	56	4	that	that	SCONJ
aijbe-998	56	5	tax	tax	NOUN
aijbe-998	56	6	revenue	revenue	NOUN
aijbe-998	56	7	and	and	CCONJ
aijbe-998	56	8	economic	economic	ADJ
aijbe-998	56	9	growth	growth	NOUN
aijbe-998	56	10	were	be	AUX
aijbe-998	56	11	positively	positively	ADV
aijbe-998	56	12	correlated	correlate	VERB
aijbe-998	56	13	.	.	PUNCT
aijbe-998	57	1	however	however	ADV
aijbe-998	57	2	,	,	PUNCT
aijbe-998	57	3	the	the	DET
aijbe-998	57	4	impact	impact	NOUN
aijbe-998	57	5	on	on	ADP
aijbe-998	57	6	economic	economic	ADJ
aijbe-998	57	7	growth	growth	NOUN
aijbe-998	57	8	of	of	ADP
aijbe-998	57	9	solely	solely	ADV
aijbe-998	57	10	implementing	implement	VERB
aijbe-998	57	11	tax	tax	NOUN
aijbe-998	57	12	revenue	revenue	NOUN
aijbe-998	57	13	is	be	AUX
aijbe-998	57	14	more	more	ADV
aijbe-998	57	15	delayed	delay	VERB
aijbe-998	57	16	.	.	PUNCT
aijbe-998	58	1	however	however	ADV
aijbe-998	58	2	,	,	PUNCT
aijbe-998	58	3	according	accord	VERB
aijbe-998	58	4	to	to	ADP
aijbe-998	58	5	the	the	DET
aijbe-998	58	6	endogenous	endogenous	ADJ
aijbe-998	58	7	growth	growth	NOUN
aijbe-998	58	8	theory	theory	NOUN
aijbe-998	58	9	,	,	PUNCT
aijbe-998	58	10	taxes	taxis	NOUN
aijbe-998	58	11	stimulate	stimulate	VERB
aijbe-998	58	12	economic	economic	ADJ
aijbe-998	58	13	growth	growth	NOUN
aijbe-998	58	14	.	.	PUNCT
aijbe-998	59	1	this	this	PRON
aijbe-998	59	2	contrasts	contrast	VERB
aijbe-998	59	3	with	with	ADP
aijbe-998	59	4	the	the	DET
aijbe-998	59	5	neoclassical	neoclassical	ADJ
aijbe-998	59	6	growth	growth	NOUN
aijbe-998	59	7	theory	theory	NOUN
aijbe-998	59	8	of	of	ADP
aijbe-998	59	9	solow	solow	PROPN
aijbe-998	59	10	and	and	CCONJ
aijbe-998	59	11	swan	swan	NOUN
aijbe-998	59	12	,	,	PUNCT
aijbe-998	59	13	who	who	PRON
aijbe-998	59	14	claimed	claim	VERB
aijbe-998	59	15	that	that	SCONJ
aijbe-998	59	16	taxes	taxis	NOUN
aijbe-998	59	17	have	have	VERB
aijbe-998	59	18	no	no	DET
aijbe-998	59	19	lasting	last	VERB
aijbe-998	59	20	impact	impact	NOUN
aijbe-998	59	21	on	on	ADP
aijbe-998	59	22	economic	economic	ADJ
aijbe-998	59	23	growth	growth	NOUN
aijbe-998	59	24	(	(	PUNCT
aijbe-998	59	25	romer	romer	NOUN
aijbe-998	59	26	et	et	PROPN
aijbe-998	59	27	al	al	PROPN
aijbe-998	59	28	.	.	PROPN
aijbe-998	59	29	,	,	PUNCT
aijbe-998	59	30	2010	2010	NUM
aijbe-998	59	31	)	)	PUNCT
aijbe-998	59	32	.	.	PUNCT
aijbe-998	60	1	moreover	moreover	ADV
aijbe-998	60	2	,	,	PUNCT
aijbe-998	60	3	canavire	canavire	NOUN
aijbe-998	60	4	-	-	PUNCT
aijbe-998	60	5	bacarreza	bacarreza	PROPN
aijbe-998	60	6	et	et	PROPN
aijbe-998	60	7	al	al	PROPN
aijbe-998	60	8	.	.	PROPN
aijbe-998	61	1	(	(	PUNCT
aijbe-998	61	2	2013	2013	NUM
aijbe-998	61	3	)	)	PUNCT
aijbe-998	61	4	conducted	conduct	VERB
aijbe-998	61	5	a	a	DET
aijbe-998	61	6	study	study	NOUN
aijbe-998	61	7	investigating	investigate	VERB
aijbe-998	61	8	the	the	DET
aijbe-998	61	9	influence	influence	NOUN
aijbe-998	61	10	of	of	ADP
aijbe-998	61	11	taxation	taxation	NOUN
aijbe-998	61	12	on	on	ADP
aijbe-998	61	13	economic	economic	ADJ
aijbe-998	61	14	growth	growth	NOUN
aijbe-998	61	15	in	in	ADP
aijbe-998	61	16	latin	latin	PROPN
aijbe-998	61	17	america	america	PROPN
aijbe-998	61	18	.	.	PUNCT
aijbe-998	62	1	they	they	PRON
aijbe-998	62	2	used	use	VERB
aijbe-998	62	3	vector	vector	NOUN
aijbe-998	62	4	autoregressive	autoregressive	ADJ
aijbe-998	62	5	(	(	PUNCT
aijbe-998	62	6	var	var	NOUN
aijbe-998	62	7	)	)	PUNCT
aijbe-998	62	8	models	model	NOUN
aijbe-998	62	9	for	for	ADP
aijbe-998	62	10	each	each	DET
aijbe-998	62	11	nation	nation	NOUN
aijbe-998	62	12	.	.	PUNCT
aijbe-998	63	1	nonetheless	nonetheless	ADV
aijbe-998	63	2	,	,	PUNCT
aijbe-998	63	3	their	their	PRON
aijbe-998	63	4	conclusions	conclusion	NOUN
aijbe-998	63	5	were	be	AUX
aijbe-998	63	6	indeterminate	indeterminate	ADJ
aijbe-998	63	7	.	.	PUNCT
aijbe-998	64	1	the	the	DET
aijbe-998	64	2	researchers	researcher	NOUN
aijbe-998	64	3	performed	perform	VERB
aijbe-998	64	4	a	a	DET
aijbe-998	64	5	comprehensive	comprehensive	ADJ
aijbe-998	64	6	analysis	analysis	NOUN
aijbe-998	64	7	of	of	ADP
aijbe-998	64	8	panel	panel	NOUN
aijbe-998	64	9	data	datum	NOUN
aijbe-998	64	10	from	from	ADP
aijbe-998	64	11	three	three	NUM
aijbe-998	64	12	distinct	distinct	ADJ
aijbe-998	64	13	categories	category	NOUN
aijbe-998	64	14	of	of	ADP
aijbe-998	64	15	countries	country	NOUN
aijbe-998	64	16	:	:	PUNCT
aijbe-998	64	17	latin	latin	ADJ
aijbe-998	64	18	american	american	ADJ
aijbe-998	64	19	nations	nation	NOUN
aijbe-998	64	20	,	,	PUNCT
aijbe-998	64	21	developing	develop	VERB
aijbe-998	64	22	nations	nation	NOUN
aijbe-998	64	23	,	,	PUNCT
aijbe-998	64	24	and	and	CCONJ
aijbe-998	64	25	developed	developed	ADJ
aijbe-998	64	26	nations	nation	NOUN
aijbe-998	64	27	.	.	PUNCT
aijbe-998	65	1	the	the	DET
aijbe-998	65	2	findings	finding	NOUN
aijbe-998	65	3	indicate	indicate	VERB
aijbe-998	65	4	a	a	DET
aijbe-998	65	5	favourable	favourable	ADJ
aijbe-998	65	6	association	association	NOUN
aijbe-998	65	7	among	among	ADP
aijbe-998	65	8	personal	personal	ADJ
aijbe-998	65	9	income	income	NOUN
aijbe-998	65	10	tax	tax	NOUN
aijbe-998	65	11	,	,	PUNCT
aijbe-998	65	12	corporate	corporate	ADJ
aijbe-998	65	13	income	income	NOUN
aijbe-998	65	14	and	and	CCONJ
aijbe-998	65	15	economic	economic	ADJ
aijbe-998	65	16	growth	growth	NOUN
aijbe-998	65	17	in	in	ADP
aijbe-998	65	18	latin	latin	ADJ
aijbe-998	65	19	american	american	ADJ
aijbe-998	65	20	countries	country	NOUN
aijbe-998	65	21	.	.	PUNCT
aijbe-998	66	1	however	however	ADV
aijbe-998	66	2	,	,	PUNCT
aijbe-998	66	3	there	there	PRON
aijbe-998	66	4	is	be	VERB
aijbe-998	66	5	no	no	DET
aijbe-998	66	6	empirical	empirical	ADJ
aijbe-998	66	7	evidence	evidence	NOUN
aijbe-998	66	8	to	to	PART
aijbe-998	66	9	support	support	VERB
aijbe-998	66	10	this	this	DET
aijbe-998	66	11	association	association	NOUN
aijbe-998	66	12	in	in	ADP
aijbe-998	66	13	either	either	CCONJ
aijbe-998	66	14	emerging	emerge	VERB
aijbe-998	66	15	or	or	CCONJ
aijbe-998	66	16	developed	developed	ADJ
aijbe-998	66	17	countries	country	NOUN
aijbe-998	66	18	.	.	PUNCT
aijbe-998	67	1	babatunde	babatunde	PROPN
aijbe-998	67	2	et	et	PROPN
aijbe-998	67	3	al	al	PROPN
aijbe-998	67	4	.	.	PROPN
aijbe-998	67	5	conducted	conduct	VERB
aijbe-998	67	6	a	a	DET
aijbe-998	67	7	study	study	NOUN
aijbe-998	67	8	in	in	ADP
aijbe-998	67	9	2017	2017	NUM
aijbe-998	67	10	to	to	PART
aijbe-998	67	11	investigate	investigate	VERB
aijbe-998	67	12	the	the	DET
aijbe-998	67	13	correlation	correlation	NOUN
aijbe-998	67	14	between	between	ADP
aijbe-998	67	15	taxation	taxation	NOUN
aijbe-998	67	16	and	and	CCONJ
aijbe-998	67	17	economic	economic	ADJ
aijbe-998	67	18	growth	growth	NOUN
aijbe-998	67	19	in	in	ADP
aijbe-998	67	20	africa	africa	PROPN
aijbe-998	67	21	from	from	ADP
aijbe-998	67	22	2004	2004	NUM
aijbe-998	67	23	to	to	ADP
aijbe-998	67	24	2013	2013	NUM
aijbe-998	67	25	.	.	PUNCT
aijbe-998	68	1	descriptive	descriptive	ADJ
aijbe-998	68	2	statistics	statistic	NOUN
aijbe-998	68	3	and	and	CCONJ
aijbe-998	68	4	unit	unit	NOUN
aijbe-998	68	5	root	root	NOUN
aijbe-998	68	6	tests	test	NOUN
aijbe-998	68	7	were	be	AUX
aijbe-998	68	8	employed	employ	VERB
aijbe-998	68	9	to	to	PART
aijbe-998	68	10	assess	assess	VERB
aijbe-998	68	11	the	the	DET
aijbe-998	68	12	normality	normality	NOUN
aijbe-998	68	13	and	and	CCONJ
aijbe-998	68	14	stability	stability	NOUN
aijbe-998	68	15	of	of	ADP
aijbe-998	68	16	the	the	DET
aijbe-998	68	17	gdp	gdp	NOUN
aijbe-998	68	18	and	and	CCONJ
aijbe-998	68	19	tax	tax	NOUN
aijbe-998	68	20	variables	variable	NOUN
aijbe-998	68	21	before	before	ADP
aijbe-998	68	22	estimation	estimation	NOUN
aijbe-998	68	23	.	.	PUNCT
aijbe-998	69	1	the	the	DET
aijbe-998	69	2	study	study	NOUN
aijbe-998	69	3	’s	’s	PART
aijbe-998	69	4	findings	finding	NOUN
aijbe-998	69	5	reveal	reveal	VERB
aijbe-998	69	6	a	a	DET
aijbe-998	69	7	positive	positive	ADJ
aijbe-998	69	8	correlation	correlation	NOUN
aijbe-998	69	9	between	between	ADP
aijbe-998	69	10	tax	tax	NOUN
aijbe-998	69	11	revenue	revenue	NOUN
aijbe-998	69	12	and	and	CCONJ
aijbe-998	69	13	gdp	gdp	NOUN
aijbe-998	69	14	in	in	ADP
aijbe-998	69	15	africa	africa	PROPN
aijbe-998	69	16	,	,	PUNCT
aijbe-998	69	17	suggesting	suggest	VERB
aijbe-998	69	18	that	that	SCONJ
aijbe-998	69	19	tax	tax	NOUN
aijbe-998	69	20	income	income	NOUN
aijbe-998	69	21	contributes	contribute	VERB
aijbe-998	69	22	to	to	ADP
aijbe-998	69	23	economic	economic	ADJ
aijbe-998	69	24	growth	growth	NOUN
aijbe-998	69	25	.	.	PUNCT
aijbe-998	70	1	ujkani	ujkani	ADJ
aijbe-998	70	2	and	and	CCONJ
aijbe-998	70	3	gara	gara	X
aijbe-998	70	4	(	(	PUNCT
aijbe-998	70	5	2023	2023	NUM
aijbe-998	70	6	)	)	PUNCT
aijbe-998	70	7	investigated	investigate	VERB
aijbe-998	70	8	the	the	DET
aijbe-998	70	9	correlation	correlation	NOUN
aijbe-998	70	10	between	between	ADP
aijbe-998	70	11	inflation	inflation	NOUN
aijbe-998	70	12	and	and	CCONJ
aijbe-998	70	13	tax	tax	NOUN
aijbe-998	70	14	revenue	revenue	NOUN
aijbe-998	70	15	in	in	ADP
aijbe-998	70	16	latin	latin	ADJ
aijbe-998	70	17	american	american	ADJ
aijbe-998	70	18	countries	country	NOUN
aijbe-998	70	19	by	by	ADP
aijbe-998	70	20	employing	employ	VERB
aijbe-998	70	21	econometric	econometric	ADJ
aijbe-998	70	22	models	model	NOUN
aijbe-998	70	23	.	.	PUNCT
aijbe-998	71	1	the	the	DET
aijbe-998	71	2	research	research	NOUN
aijbe-998	71	3	revealed	reveal	VERB
aijbe-998	71	4	a	a	DET
aijbe-998	71	5	negative	negative	ADJ
aijbe-998	71	6	correlation	correlation	NOUN
aijbe-998	71	7	between	between	ADP
aijbe-998	71	8	inflation	inflation	NOUN
aijbe-998	71	9	rates	rate	NOUN
aijbe-998	71	10	and	and	CCONJ
aijbe-998	71	11	tax	tax	NOUN
aijbe-998	71	12	revenue	revenue	NOUN
aijbe-998	71	13	,	,	PUNCT
aijbe-998	71	14	with	with	ADP
aijbe-998	71	15	tax	tax	NOUN
aijbe-998	71	16	evasion	evasion	NOUN
aijbe-998	71	17	intensifying	intensify	VERB
aijbe-998	71	18	the	the	DET
aijbe-998	71	19	situation	situation	NOUN
aijbe-998	71	20	.	.	PUNCT
aijbe-998	72	1	the	the	DET
aijbe-998	72	2	research	research	NOUN
aijbe-998	72	3	concluded	conclude	VERB
aijbe-998	72	4	that	that	SCONJ
aijbe-998	72	5	inflation	inflation	NOUN
aijbe-998	72	6	control	control	NOUN
aijbe-998	72	7	is	be	AUX
aijbe-998	72	8	indispensable	indispensable	ADJ
aijbe-998	72	9	for	for	ADP
aijbe-998	72	10	the	the	DET
aijbe-998	72	11	preservation	preservation	NOUN
aijbe-998	72	12	of	of	ADP
aijbe-998	72	13	tax	tax	NOUN
aijbe-998	72	14	revenue	revenue	NOUN
aijbe-998	72	15	levels	level	NOUN
aijbe-998	72	16	and	and	CCONJ
aijbe-998	72	17	the	the	DET
aijbe-998	72	18	encouragement	encouragement	NOUN
aijbe-998	72	19	of	of	ADP
aijbe-998	72	20	economic	economic	ADJ
aijbe-998	72	21	expansion	expansion	NOUN
aijbe-998	72	22	.	.	PUNCT
aijbe-998	73	1	ujkani	ujkani	ADJ
aijbe-998	73	2	and	and	CCONJ
aijbe-998	73	3	gara	gara	PROPN
aijbe-998	73	4	suggested	suggest	VERB
aijbe-998	73	5	employing	employ	VERB
aijbe-998	73	6	coordinated	coordinate	VERB
aijbe-998	73	7	fiscal	fiscal	ADJ
aijbe-998	73	8	and	and	CCONJ
aijbe-998	73	9	monetary	monetary	ADJ
aijbe-998	73	10	policies	policy	NOUN
aijbe-998	73	11	to	to	PART
aijbe-998	73	12	tackle	tackle	VERB
aijbe-998	73	13	inflation	inflation	NOUN
aijbe-998	73	14	and	and	CCONJ
aijbe-998	73	15	tax	tax	NOUN
aijbe-998	73	16	evasion	evasion	NOUN
aijbe-998	73	17	issues	issue	NOUN
aijbe-998	73	18	.	.	PUNCT
aijbe-998	74	1	abd	abd	PROPN
aijbe-998	74	2	hakim	hakim	PROPN
aijbe-998	74	3	et	et	PROPN
aijbe-998	74	4	al	al	PROPN
aijbe-998	74	5	.	.	PROPN
aijbe-998	74	6	(	(	PUNCT
aijbe-998	74	7	2022	2022	NUM
aijbe-998	74	8	)	)	PUNCT
aijbe-998	74	9	implemented	implement	VERB
aijbe-998	74	10	regression	regression	NOUN
aijbe-998	74	11	analysis	analysis	NOUN
aijbe-998	74	12	and	and	CCONJ
aijbe-998	74	13	cross	cross	ADJ
aijbe-998	74	14	-	-	ADJ
aijbe-998	74	15	country	country	ADJ
aijbe-998	74	16	comparisons	comparison	NOUN
aijbe-998	74	17	to	to	PART
aijbe-998	74	18	examine	examine	VERB
aijbe-998	74	19	the	the	DET
aijbe-998	74	20	relationship	relationship	NOUN
aijbe-998	74	21	between	between	ADP
aijbe-998	74	22	unemployment	unemployment	NOUN
aijbe-998	74	23	and	and	CCONJ
aijbe-998	74	24	tax	tax	NOUN
aijbe-998	74	25	revenue	revenue	NOUN
aijbe-998	74	26	.	.	PUNCT
aijbe-998	75	1	the	the	DET
aijbe-998	75	2	research	research	NOUN
aijbe-998	75	3	concluded	conclude	VERB
aijbe-998	75	4	that	that	SCONJ
aijbe-998	75	5	the	the	DET
aijbe-998	75	6	government	government	NOUN
aijbe-998	75	7	's	's	PART
aijbe-998	75	8	finances	finance	NOUN
aijbe-998	75	9	were	be	AUX
aijbe-998	75	10	further	far	ADV
aijbe-998	75	11	compromised	compromise	VERB
aijbe-998	75	12	by	by	ADP
aijbe-998	75	13	tax	tax	NOUN
aijbe-998	75	14	evasion	evasion	NOUN
aijbe-998	75	15	,	,	PUNCT
aijbe-998	75	16	which	which	PRON
aijbe-998	75	17	led	lead	VERB
aijbe-998	75	18	to	to	ADP
aijbe-998	75	19	a	a	DET
aijbe-998	75	20	decrease	decrease	NOUN
aijbe-998	75	21	in	in	ADP
aijbe-998	75	22	tax	tax	NOUN
aijbe-998	75	23	revenue	revenue	NOUN
aijbe-998	75	24	due	due	ADP
aijbe-998	75	25	to	to	ADP
aijbe-998	75	26	the	the	DET
aijbe-998	75	27	high	high	ADJ
aijbe-998	75	28	unemployment	unemployment	NOUN
aijbe-998	75	29	rate	rate	NOUN
aijbe-998	75	30	.	.	PUNCT
aijbe-998	76	1	the	the	DET
aijbe-998	76	2	conclusion	conclusion	NOUN
aijbe-998	76	3	emphasised	emphasise	VERB
aijbe-998	76	4	the	the	DET
aijbe-998	76	5	importance	importance	NOUN
aijbe-998	76	6	of	of	ADP
aijbe-998	76	7	policies	policy	NOUN
aijbe-998	76	8	that	that	PRON
aijbe-998	76	9	proactively	proactively	ADV
aijbe-998	76	10	address	address	VERB
aijbe-998	76	11	both	both	CCONJ
aijbe-998	76	12	unemployment	unemployment	NOUN
aijbe-998	76	13	and	and	CCONJ
aijbe-998	76	14	tax	tax	NOUN
aijbe-998	76	15	evasion	evasion	NOUN
aijbe-998	76	16	to	to	PART
aijbe-998	76	17	increase	increase	VERB
aijbe-998	76	18	economic	economic	ADJ
aijbe-998	76	19	growth	growth	NOUN
aijbe-998	76	20	and	and	CCONJ
aijbe-998	76	21	tax	tax	NOUN
aijbe-998	76	22	revenue	revenue	NOUN
aijbe-998	76	23	.	.	PUNCT
aijbe-998	77	1	the	the	DET
aijbe-998	77	2	authors	author	NOUN
aijbe-998	77	3	promoted	promote	VERB
aijbe-998	77	4	comprehensive	comprehensive	ADJ
aijbe-998	77	5	reforms	reform	NOUN
aijbe-998	77	6	to	to	ADP
aijbe-998	77	7	employment	employment	NOUN
aijbe-998	77	8	and	and	CCONJ
aijbe-998	77	9	taxation	taxation	NOUN
aijbe-998	77	10	.	.	PUNCT
aijbe-998	78	1	joseph	joseph	PROPN
aijbe-998	78	2	et	et	PROPN
aijbe-998	78	3	al	al	PROPN
aijbe-998	78	4	.	.	PROPN
aijbe-998	79	1	(	(	PUNCT
aijbe-998	79	2	2019	2019	NUM
aijbe-998	79	3	)	)	PUNCT
aijbe-998	79	4	examined	examine	VERB
aijbe-998	79	5	the	the	DET
aijbe-998	79	6	relationship	relationship	NOUN
aijbe-998	79	7	between	between	ADP
aijbe-998	79	8	tax	tax	NOUN
aijbe-998	79	9	revenue	revenue	NOUN
aijbe-998	79	10	and	and	CCONJ
aijbe-998	79	11	foreign	foreign	ADJ
aijbe-998	79	12	direct	direct	ADJ
aijbe-998	79	13	investment	investment	NOUN
aijbe-998	79	14	(	(	PUNCT
aijbe-998	79	15	fdi	fdi	NOUN
aijbe-998	79	16	)	)	PUNCT
aijbe-998	79	17	in	in	ADP
aijbe-998	79	18	nigeria	nigeria	PROPN
aijbe-998	79	19	’s	’s	PART
aijbe-998	79	20	emerging	emerge	VERB
aijbe-998	79	21	economies	economy	NOUN
aijbe-998	79	22	.	.	PUNCT
aijbe-998	80	1	as	as	SCONJ
aijbe-998	80	2	determined	determine	VERB
aijbe-998	80	3	by	by	ADP
aijbe-998	80	4	the	the	DET
aijbe-998	80	5	regression	regression	NOUN
aijbe-998	80	6	analysis	analysis	NOUN
aijbe-998	80	7	,	,	PUNCT
aijbe-998	80	8	the	the	DET
aijbe-998	80	9	study	study	NOUN
aijbe-998	80	10	found	find	VERB
aijbe-998	80	11	that	that	SCONJ
aijbe-998	80	12	fdi	fdi	NOUN
aijbe-998	80	13	was	be	AUX
aijbe-998	80	14	discouraged	discourage	VERB
aijbe-998	80	15	by	by	ADP
aijbe-998	80	16	high	high	ADJ
aijbe-998	80	17	levels	level	NOUN
aijbe-998	80	18	of	of	ADP
aijbe-998	80	19	tax	tax	NOUN
aijbe-998	80	20	revenue	revenue	NOUN
aijbe-998	80	21	,	,	PUNCT
aijbe-998	80	22	which	which	PRON
aijbe-998	80	23	had	have	VERB
aijbe-998	80	24	a	a	DET
aijbe-998	80	25	detrimental	detrimental	ADJ
aijbe-998	80	26	effect	effect	NOUN
aijbe-998	80	27	on	on	ADP
aijbe-998	80	28	economic	economic	ADJ
aijbe-998	80	29	development	development	NOUN
aijbe-998	80	30	.	.	PUNCT
aijbe-998	81	1	they	they	PRON
aijbe-998	81	2	concluded	conclude	VERB
aijbe-998	81	3	that	that	SCONJ
aijbe-998	81	4	the	the	DET
aijbe-998	81	5	promotion	promotion	NOUN
aijbe-998	81	6	of	of	ADP
aijbe-998	81	7	economic	economic	ADJ
aijbe-998	81	8	development	development	NOUN
aijbe-998	81	9	and	and	CCONJ
aijbe-998	81	10	the	the	DET
aijbe-998	81	11	attraction	attraction	NOUN
aijbe-998	81	12	of	of	ADP
aijbe-998	81	13	foreign	foreign	ADJ
aijbe-998	81	14	investment	investment	NOUN
aijbe-998	81	15	are	be	AUX
aijbe-998	81	16	contingent	contingent	ADJ
aijbe-998	81	17	on	on	ADP
aijbe-998	81	18	the	the	DET
aijbe-998	81	19	reduction	reduction	NOUN
aijbe-998	81	20	of	of	ADP
aijbe-998	81	21	tax	tax	NOUN
aijbe-998	81	22	evasion	evasion	NOUN
aijbe-998	81	23	.	.	PUNCT
aijbe-998	82	1	the	the	DET
aijbe-998	82	2	recommendation	recommendation	NOUN
aijbe-998	82	3	was	be	AUX
aijbe-998	82	4	to	to	PART
aijbe-998	82	5	improve	improve	VERB
aijbe-998	82	6	anti	anti	ADJ
aijbe-998	82	7	-	-	ADJ
aijbe-998	82	8	evasion	evasion	ADJ
aijbe-998	82	9	measures	measure	NOUN
aijbe-998	82	10	to	to	PART
aijbe-998	82	11	create	create	VERB
aijbe-998	82	12	a	a	DET
aijbe-998	82	13	more	more	ADV
aijbe-998	82	14	favourable	favourable	ADJ
aijbe-998	82	15	investment	investment	NOUN
aijbe-998	82	16	environment	environment	NOUN
aijbe-998	82	17	.	.	PUNCT
aijbe-998	83	1	ayenew	ayenew	PROPN
aijbe-998	83	2	(	(	PUNCT
aijbe-998	83	3	2016	2016	NUM
aijbe-998	83	4	)	)	PUNCT
aijbe-998	83	5	used	use	VERB
aijbe-998	83	6	a	a	DET
aijbe-998	83	7	cross	cross	ADJ
aijbe-998	83	8	-	-	ADJ
aijbe-998	83	9	sectional	sectional	ADJ
aijbe-998	83	10	econometric	econometric	ADJ
aijbe-998	83	11	approach	approach	NOUN
aijbe-998	83	12	to	to	PART
aijbe-998	83	13	examine	examine	VERB
aijbe-998	83	14	the	the	DET
aijbe-998	83	15	ojedokun	ojedokun	NOUN
aijbe-998	83	16	olatunji	olatunji	NOUN
aijbe-998	83	17	dauda	dauda	NOUN
aijbe-998	83	18	(	(	PUNCT
aijbe-998	83	19	2025	2025	NUM
aijbe-998	83	20	)	)	PUNCT
aijbe-998	83	21	39	39	NUM
aijbe-998	83	22	sadi	sadi	PROPN
aijbe-998	83	23	international	international	ADJ
aijbe-998	83	24	journal	journal	NOUN
aijbe-998	83	25	of	of	ADP
aijbe-998	83	26	management	management	NOUN
aijbe-998	83	27	and	and	CCONJ
aijbe-998	83	28	accounting	accounting	NOUN
aijbe-998	83	29	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	83	30	/	/	SYM
aijbe-998	83	31	index.php	index.php	VERB
aijbe-998	83	32	/	/	SYM
aijbe-998	83	33	sijma	sijma	ADJ
aijbe-998	83	34	correlation	correlation	NOUN
aijbe-998	83	35	between	between	ADP
aijbe-998	83	36	tax	tax	NOUN
aijbe-998	83	37	revenue	revenue	NOUN
aijbe-998	83	38	and	and	CCONJ
aijbe-998	83	39	economic	economic	ADJ
aijbe-998	83	40	stability	stability	NOUN
aijbe-998	83	41	in	in	ADP
aijbe-998	83	42	ethiopia	ethiopia	PROPN
aijbe-998	83	43	.	.	PUNCT
aijbe-998	84	1	the	the	DET
aijbe-998	84	2	study	study	NOUN
aijbe-998	84	3	determined	determine	VERB
aijbe-998	84	4	that	that	SCONJ
aijbe-998	84	5	the	the	DET
aijbe-998	84	6	expansion	expansion	NOUN
aijbe-998	84	7	of	of	ADP
aijbe-998	84	8	tax	tax	NOUN
aijbe-998	84	9	revenue	revenue	NOUN
aijbe-998	84	10	contributed	contribute	VERB
aijbe-998	84	11	to	to	ADP
aijbe-998	84	12	economic	economic	ADJ
aijbe-998	84	13	stability	stability	NOUN
aijbe-998	84	14	;	;	PUNCT
aijbe-998	84	15	however	however	ADV
aijbe-998	84	16	,	,	PUNCT
aijbe-998	84	17	these	these	DET
aijbe-998	84	18	benefits	benefit	NOUN
aijbe-998	84	19	were	be	AUX
aijbe-998	84	20	compromised	compromise	VERB
aijbe-998	84	21	by	by	ADP
aijbe-998	84	22	tax	tax	NOUN
aijbe-998	84	23	evasion	evasion	NOUN
aijbe-998	84	24	.	.	PUNCT
aijbe-998	85	1	harris	harris	PROPN
aijbe-998	85	2	concluded	conclude	VERB
aijbe-998	85	3	that	that	SCONJ
aijbe-998	85	4	the	the	DET
aijbe-998	85	5	implementation	implementation	NOUN
aijbe-998	85	6	of	of	ADP
aijbe-998	85	7	effective	effective	ADJ
aijbe-998	85	8	measures	measure	NOUN
aijbe-998	85	9	to	to	PART
aijbe-998	85	10	counteract	counteract	VERB
aijbe-998	85	11	tax	tax	NOUN
aijbe-998	85	12	evasion	evasion	NOUN
aijbe-998	85	13	is	be	AUX
aijbe-998	85	14	essential	essential	ADJ
aijbe-998	85	15	for	for	ADP
aijbe-998	85	16	the	the	DET
aijbe-998	85	17	increase	increase	NOUN
aijbe-998	85	18	in	in	ADP
aijbe-998	85	19	tax	tax	NOUN
aijbe-998	85	20	revenue	revenue	NOUN
aijbe-998	85	21	,	,	PUNCT
aijbe-998	85	22	which	which	PRON
aijbe-998	85	23	is	be	AUX
aijbe-998	85	24	contingent	contingent	ADJ
aijbe-998	85	25	on	on	ADP
aijbe-998	85	26	economic	economic	ADJ
aijbe-998	85	27	stability	stability	NOUN
aijbe-998	85	28	.	.	PUNCT
aijbe-998	86	1	wright	wright	PROPN
aijbe-998	86	2	and	and	CCONJ
aijbe-998	86	3	clark	clark	PROPN
aijbe-998	86	4	(	(	PUNCT
aijbe-998	86	5	2020	2020	NUM
aijbe-998	86	6	)	)	PUNCT
aijbe-998	86	7	investigated	investigate	VERB
aijbe-998	86	8	the	the	DET
aijbe-998	86	9	influence	influence	NOUN
aijbe-998	86	10	of	of	ADP
aijbe-998	86	11	inflation	inflation	NOUN
aijbe-998	86	12	on	on	ADP
aijbe-998	86	13	tax	tax	NOUN
aijbe-998	86	14	revenue	revenue	NOUN
aijbe-998	86	15	in	in	ADP
aijbe-998	86	16	sub	sub	ADJ
aijbe-998	86	17	-	-	ADJ
aijbe-998	86	18	saharan	saharan	ADJ
aijbe-998	86	19	africa	africa	PROPN
aijbe-998	86	20	by	by	ADP
aijbe-998	86	21	employing	employ	VERB
aijbe-998	86	22	regression	regression	NOUN
aijbe-998	86	23	analysis	analysis	NOUN
aijbe-998	86	24	and	and	CCONJ
aijbe-998	86	25	cross	cross	ADJ
aijbe-998	86	26	-	-	ADJ
aijbe-998	86	27	sectional	sectional	ADJ
aijbe-998	86	28	data	datum	NOUN
aijbe-998	86	29	.	.	PUNCT
aijbe-998	87	1	the	the	DET
aijbe-998	87	2	research	research	NOUN
aijbe-998	87	3	demonstrated	demonstrate	VERB
aijbe-998	87	4	that	that	SCONJ
aijbe-998	87	5	high	high	ADJ
aijbe-998	87	6	inflation	inflation	NOUN
aijbe-998	87	7	rates	rate	NOUN
aijbe-998	87	8	had	have	VERB
aijbe-998	87	9	a	a	DET
aijbe-998	87	10	detrimental	detrimental	ADJ
aijbe-998	87	11	impact	impact	NOUN
aijbe-998	87	12	on	on	ADP
aijbe-998	87	13	tax	tax	NOUN
aijbe-998	87	14	revenue	revenue	NOUN
aijbe-998	87	15	,	,	PUNCT
aijbe-998	87	16	which	which	PRON
aijbe-998	87	17	was	be	AUX
aijbe-998	87	18	further	far	ADV
aijbe-998	87	19	intensified	intensify	VERB
aijbe-998	87	20	by	by	ADP
aijbe-998	87	21	tax	tax	NOUN
aijbe-998	87	22	evasion	evasion	NOUN
aijbe-998	87	23	.	.	PUNCT
aijbe-998	88	1	wright	wright	PROPN
aijbe-998	88	2	and	and	CCONJ
aijbe-998	88	3	clark	clark	PROPN
aijbe-998	88	4	concluded	conclude	VERB
aijbe-998	88	5	that	that	SCONJ
aijbe-998	88	6	inflation	inflation	NOUN
aijbe-998	88	7	control	control	NOUN
aijbe-998	88	8	is	be	AUX
aijbe-998	88	9	indispensable	indispensable	ADJ
aijbe-998	88	10	for	for	ADP
aijbe-998	88	11	the	the	DET
aijbe-998	88	12	preservation	preservation	NOUN
aijbe-998	88	13	of	of	ADP
aijbe-998	88	14	tax	tax	NOUN
aijbe-998	88	15	revenue	revenue	NOUN
aijbe-998	88	16	and	and	CCONJ
aijbe-998	88	17	the	the	DET
aijbe-998	88	18	encouragement	encouragement	NOUN
aijbe-998	88	19	of	of	ADP
aijbe-998	88	20	economic	economic	ADJ
aijbe-998	88	21	expansion	expansion	NOUN
aijbe-998	88	22	.	.	PUNCT
aijbe-998	89	1	martinez	martinez	PROPN
aijbe-998	89	2	(	(	PUNCT
aijbe-998	89	3	2020	2020	NUM
aijbe-998	89	4	)	)	PUNCT
aijbe-998	89	5	examined	examine	VERB
aijbe-998	89	6	the	the	DET
aijbe-998	89	7	relationship	relationship	NOUN
aijbe-998	89	8	between	between	ADP
aijbe-998	89	9	economic	economic	ADJ
aijbe-998	89	10	development	development	NOUN
aijbe-998	89	11	and	and	CCONJ
aijbe-998	89	12	poverty	poverty	NOUN
aijbe-998	89	13	in	in	ADP
aijbe-998	89	14	african	african	ADJ
aijbe-998	89	15	countries	country	NOUN
aijbe-998	89	16	,	,	PUNCT
aijbe-998	89	17	including	include	VERB
aijbe-998	89	18	nigeria	nigeria	PROPN
aijbe-998	89	19	.	.	PUNCT
aijbe-998	90	1	tax	tax	NOUN
aijbe-998	90	2	evasion	evasion	NOUN
aijbe-998	90	3	,	,	PUNCT
aijbe-998	90	4	associated	associate	VERB
aijbe-998	90	5	with	with	ADP
aijbe-998	90	6	increased	increase	VERB
aijbe-998	90	7	poverty	poverty	NOUN
aijbe-998	90	8	rates	rate	NOUN
aijbe-998	90	9	and	and	CCONJ
aijbe-998	90	10	a	a	DET
aijbe-998	90	11	decrease	decrease	NOUN
aijbe-998	90	12	in	in	ADP
aijbe-998	90	13	gdp	gdp	NOUN
aijbe-998	90	14	,	,	PUNCT
aijbe-998	90	15	further	far	ADV
aijbe-998	90	16	exacerbated	exacerbate	VERB
aijbe-998	90	17	this	this	DET
aijbe-998	90	18	issue	issue	NOUN
aijbe-998	90	19	.	.	PUNCT
aijbe-998	91	1	martinez	martinez	PROPN
aijbe-998	91	2	concluded	conclude	VERB
aijbe-998	91	3	that	that	SCONJ
aijbe-998	91	4	the	the	DET
aijbe-998	91	5	primary	primary	ADJ
aijbe-998	91	6	methods	method	NOUN
aijbe-998	91	7	of	of	ADP
aijbe-998	91	8	promoting	promote	VERB
aijbe-998	91	9	economic	economic	ADJ
aijbe-998	91	10	development	development	NOUN
aijbe-998	91	11	are	be	AUX
aijbe-998	91	12	to	to	PART
aijbe-998	91	13	address	address	VERB
aijbe-998	91	14	destitution	destitution	NOUN
aijbe-998	91	15	and	and	CCONJ
aijbe-998	91	16	improve	improve	VERB
aijbe-998	91	17	tax	tax	NOUN
aijbe-998	91	18	compliance	compliance	NOUN
aijbe-998	91	19	.	.	PUNCT
aijbe-998	92	1	the	the	DET
aijbe-998	92	2	recommendation	recommendation	NOUN
aijbe-998	92	3	was	be	AUX
aijbe-998	92	4	to	to	PART
aijbe-998	92	5	integrate	integrate	VERB
aijbe-998	92	6	poverty	poverty	NOUN
aijbe-998	92	7	alleviation	alleviation	NOUN
aijbe-998	92	8	initiatives	initiative	NOUN
aijbe-998	92	9	with	with	ADP
aijbe-998	92	10	tax	tax	NOUN
aijbe-998	92	11	reform	reform	NOUN
aijbe-998	92	12	initiatives	initiative	NOUN
aijbe-998	92	13	to	to	PART
aijbe-998	92	14	create	create	VERB
aijbe-998	92	15	a	a	DET
aijbe-998	92	16	favourable	favourable	ADJ
aijbe-998	92	17	investment	investment	NOUN
aijbe-998	92	18	environment	environment	NOUN
aijbe-998	92	19	.	.	PUNCT
aijbe-998	93	1	john	john	PROPN
aijbe-998	93	2	(	(	PUNCT
aijbe-998	93	3	2016	2016	NUM
aijbe-998	93	4	)	)	PUNCT
aijbe-998	93	5	examined	examine	VERB
aijbe-998	93	6	the	the	DET
aijbe-998	93	7	impact	impact	NOUN
aijbe-998	93	8	of	of	ADP
aijbe-998	93	9	direct	direct	ADJ
aijbe-998	93	10	foreign	foreign	ADJ
aijbe-998	93	11	investment	investment	NOUN
aijbe-998	93	12	on	on	ADP
aijbe-998	93	13	nigeria	nigeria	PROPN
aijbe-998	93	14	’s	’s	PART
aijbe-998	93	15	economic	economic	ADJ
aijbe-998	93	16	growth	growth	NOUN
aijbe-998	93	17	from	from	ADP
aijbe-998	93	18	1981	1981	NUM
aijbe-998	93	19	to	to	ADP
aijbe-998	93	20	2015	2015	NUM
aijbe-998	93	21	using	use	VERB
aijbe-998	93	22	a	a	DET
aijbe-998	93	23	multiple	multiple	ADJ
aijbe-998	93	24	regression	regression	NOUN
aijbe-998	93	25	analysis	analysis	NOUN
aijbe-998	93	26	.	.	PUNCT
aijbe-998	94	1	according	accord	VERB
aijbe-998	94	2	to	to	ADP
aijbe-998	94	3	the	the	DET
aijbe-998	94	4	study	study	NOUN
aijbe-998	94	5	,	,	PUNCT
aijbe-998	94	6	nigeria	nigeria	PROPN
aijbe-998	94	7	's	's	PART
aijbe-998	94	8	gdp	gdp	NOUN
aijbe-998	94	9	shows	show	VERB
aijbe-998	94	10	that	that	SCONJ
aijbe-998	94	11	foreign	foreign	ADJ
aijbe-998	94	12	direct	direct	ADJ
aijbe-998	94	13	investment	investment	NOUN
aijbe-998	94	14	has	have	VERB
aijbe-998	94	15	a	a	DET
aijbe-998	94	16	positive	positive	ADJ
aijbe-998	94	17	and	and	CCONJ
aijbe-998	94	18	significant	significant	ADJ
aijbe-998	94	19	effect	effect	NOUN
aijbe-998	94	20	on	on	ADP
aijbe-998	94	21	the	the	DET
aijbe-998	94	22	country	country	NOUN
aijbe-998	94	23	's	's	PART
aijbe-998	94	24	economic	economic	ADJ
aijbe-998	94	25	growth	growth	NOUN
aijbe-998	94	26	.	.	PUNCT
aijbe-998	95	1	according	accord	VERB
aijbe-998	95	2	to	to	ADP
aijbe-998	95	3	the	the	DET
aijbe-998	95	4	study	study	NOUN
aijbe-998	95	5	,	,	PUNCT
aijbe-998	95	6	gdp	gdp	NOUN
aijbe-998	95	7	was	be	AUX
aijbe-998	95	8	positively	positively	ADV
aijbe-998	95	9	but	but	CCONJ
aijbe-998	95	10	marginally	marginally	ADV
aijbe-998	95	11	impacted	impact	VERB
aijbe-998	95	12	by	by	ADP
aijbe-998	95	13	the	the	DET
aijbe-998	95	14	exchange	exchange	NOUN
aijbe-998	95	15	rate	rate	NOUN
aijbe-998	95	16	.	.	PUNCT
aijbe-998	96	1	the	the	DET
aijbe-998	96	2	effect	effect	NOUN
aijbe-998	96	3	of	of	ADP
aijbe-998	96	4	foreign	foreign	ADJ
aijbe-998	96	5	direct	direct	ADJ
aijbe-998	96	6	investment	investment	NOUN
aijbe-998	96	7	(	(	PUNCT
aijbe-998	96	8	fdi	fdi	NOUN
aijbe-998	96	9	)	)	PUNCT
aijbe-998	96	10	on	on	ADP
aijbe-998	96	11	pakistan	pakistan	PROPN
aijbe-998	96	12	’s	’s	PART
aijbe-998	96	13	economic	economic	ADJ
aijbe-998	96	14	growth	growth	NOUN
aijbe-998	96	15	between	between	ADP
aijbe-998	96	16	1991	1991	NUM
aijbe-998	96	17	and	and	CCONJ
aijbe-998	96	18	2015	2015	NUM
aijbe-998	96	19	was	be	AUX
aijbe-998	96	20	examined	examine	VERB
aijbe-998	96	21	by	by	ADP
aijbe-998	96	22	ali	ali	PROPN
aijbe-998	96	23	and	and	CCONJ
aijbe-998	96	24	hussain	hussain	PROPN
aijbe-998	96	25	(	(	PUNCT
aijbe-998	96	26	2017	2017	NUM
aijbe-998	96	27	)	)	PUNCT
aijbe-998	96	28	.	.	PUNCT
aijbe-998	97	1	regression	regression	NOUN
aijbe-998	97	2	and	and	CCONJ
aijbe-998	97	3	correlation	correlation	NOUN
aijbe-998	97	4	analyses	analysis	NOUN
aijbe-998	97	5	were	be	AUX
aijbe-998	97	6	used	use	VERB
aijbe-998	97	7	in	in	ADP
aijbe-998	97	8	the	the	DET
aijbe-998	97	9	study	study	NOUN
aijbe-998	97	10	.	.	PUNCT
aijbe-998	98	1	their	their	PRON
aijbe-998	98	2	findings	finding	NOUN
aijbe-998	98	3	demonstrated	demonstrate	VERB
aijbe-998	98	4	that	that	SCONJ
aijbe-998	98	5	fdi	fdi	NOUN
aijbe-998	98	6	aided	aid	VERB
aijbe-998	98	7	pakistan	pakistan	PROPN
aijbe-998	98	8	’s	’s	PART
aijbe-998	98	9	economic	economic	ADJ
aijbe-998	98	10	expansion	expansion	NOUN
aijbe-998	98	11	.	.	PUNCT
aijbe-998	99	1	alabi	alabi	NOUN
aijbe-998	99	2	(	(	PUNCT
aijbe-998	99	3	2019	2019	NUM
aijbe-998	99	4	)	)	PUNCT
aijbe-998	99	5	investigated	investigate	VERB
aijbe-998	99	6	the	the	DET
aijbe-998	99	7	effect	effect	NOUN
aijbe-998	99	8	of	of	ADP
aijbe-998	99	9	foreign	foreign	ADJ
aijbe-998	99	10	direct	direct	ADJ
aijbe-998	99	11	investment	investment	NOUN
aijbe-998	99	12	on	on	ADP
aijbe-998	99	13	nigeria	nigeria	PROPN
aijbe-998	99	14	’s	’s	PART
aijbe-998	99	15	economic	economic	ADJ
aijbe-998	99	16	growth	growth	NOUN
aijbe-998	99	17	by	by	ADP
aijbe-998	99	18	using	use	VERB
aijbe-998	99	19	multivariate	multivariate	NOUN
aijbe-998	99	20	time	time	NOUN
aijbe-998	99	21	-	-	PUNCT
aijbe-998	99	22	series	series	NOUN
aijbe-998	99	23	analysis	analysis	NOUN
aijbe-998	99	24	.	.	PUNCT
aijbe-998	100	1	according	accord	VERB
aijbe-998	100	2	to	to	ADP
aijbe-998	100	3	the	the	DET
aijbe-998	100	4	study	study	NOUN
aijbe-998	100	5	,	,	PUNCT
aijbe-998	100	6	fdi	fdi	PROPN
aijbe-998	100	7	significantly	significantly	ADV
aijbe-998	100	8	boosts	boost	VERB
aijbe-998	100	9	nigeria	nigeria	PROPN
aijbe-998	100	10	's	's	PART
aijbe-998	100	11	economic	economic	ADJ
aijbe-998	100	12	expansion	expansion	NOUN
aijbe-998	100	13	.	.	PUNCT
aijbe-998	101	1	davis	davis	PROPN
aijbe-998	101	2	(	(	PUNCT
aijbe-998	101	3	2022	2022	NUM
aijbe-998	101	4	)	)	PUNCT
aijbe-998	101	5	implemented	implement	VERB
aijbe-998	101	6	regression	regression	NOUN
aijbe-998	101	7	analysis	analysis	NOUN
aijbe-998	101	8	and	and	CCONJ
aijbe-998	101	9	a	a	DET
aijbe-998	101	10	cross	cross	ADJ
aijbe-998	101	11	-	-	ADJ
aijbe-998	101	12	sectional	sectional	ADJ
aijbe-998	101	13	methodology	methodology	NOUN
aijbe-998	101	14	that	that	PRON
aijbe-998	101	15	showed	show	VERB
aijbe-998	101	16	that	that	SCONJ
aijbe-998	101	17	economic	economic	ADJ
aijbe-998	101	18	development	development	NOUN
aijbe-998	101	19	was	be	AUX
aijbe-998	101	20	negatively	negatively	ADV
aijbe-998	101	21	impacted	impact	VERB
aijbe-998	101	22	by	by	ADP
aijbe-998	101	23	reduced	reduce	VERB
aijbe-998	101	24	tax	tax	NOUN
aijbe-998	101	25	compliance	compliance	NOUN
aijbe-998	101	26	,	,	PUNCT
aijbe-998	101	27	which	which	PRON
aijbe-998	101	28	was	be	AUX
aijbe-998	101	29	linked	link	VERB
aijbe-998	101	30	to	to	ADP
aijbe-998	101	31	elevated	elevated	ADJ
aijbe-998	101	32	poverty	poverty	NOUN
aijbe-998	101	33	levels	level	NOUN
aijbe-998	101	34	.	.	PUNCT
aijbe-998	102	1	davis	davis	PROPN
aijbe-998	102	2	concluded	conclude	VERB
aijbe-998	102	3	that	that	SCONJ
aijbe-998	102	4	the	the	DET
aijbe-998	102	5	improvement	improvement	NOUN
aijbe-998	102	6	of	of	ADP
aijbe-998	102	7	economic	economic	ADJ
aijbe-998	102	8	conditions	condition	NOUN
aijbe-998	102	9	for	for	ADP
aijbe-998	102	10	the	the	DET
aijbe-998	102	11	impoverished	impoverished	ADJ
aijbe-998	102	12	could	could	AUX
aijbe-998	102	13	promote	promote	VERB
aijbe-998	102	14	economic	economic	ADJ
aijbe-998	102	15	development	development	NOUN
aijbe-998	102	16	and	and	CCONJ
aijbe-998	102	17	enhance	enhance	VERB
aijbe-998	102	18	tax	tax	NOUN
aijbe-998	102	19	compliance	compliance	NOUN
aijbe-998	102	20	.	.	PUNCT
aijbe-998	103	1	sullivan	sullivan	PROPN
aijbe-998	103	2	and	and	CCONJ
aijbe-998	103	3	clark	clark	PROPN
aijbe-998	103	4	(	(	PUNCT
aijbe-998	103	5	2021	2021	NUM
aijbe-998	103	6	)	)	PUNCT
aijbe-998	103	7	implemented	implement	VERB
aijbe-998	103	8	econometric	econometric	ADJ
aijbe-998	103	9	modelling	modelling	NOUN
aijbe-998	103	10	techniques	technique	NOUN
aijbe-998	103	11	to	to	PART
aijbe-998	103	12	investigate	investigate	VERB
aijbe-998	103	13	the	the	DET
aijbe-998	103	14	influence	influence	NOUN
aijbe-998	103	15	of	of	ADP
aijbe-998	103	16	tax	tax	NOUN
aijbe-998	103	17	revenue	revenue	NOUN
aijbe-998	103	18	on	on	ADP
aijbe-998	103	19	economic	economic	ADJ
aijbe-998	103	20	development	development	NOUN
aijbe-998	103	21	in	in	ADP
aijbe-998	103	22	nigeria	nigeria	PROPN
aijbe-998	103	23	.	.	PUNCT
aijbe-998	104	1	the	the	DET
aijbe-998	104	2	research	research	NOUN
aijbe-998	104	3	concluded	conclude	VERB
aijbe-998	104	4	that	that	SCONJ
aijbe-998	104	5	gdp	gdp	NOUN
aijbe-998	104	6	growth	growth	NOUN
aijbe-998	104	7	was	be	AUX
aijbe-998	104	8	positively	positively	ADV
aijbe-998	104	9	influenced	influence	VERB
aijbe-998	104	10	by	by	ADP
aijbe-998	104	11	increased	increase	VERB
aijbe-998	104	12	tax	tax	NOUN
aijbe-998	104	13	revenue	revenue	NOUN
aijbe-998	104	14	;	;	PUNCT
aijbe-998	104	15	however	however	ADV
aijbe-998	104	16	,	,	PUNCT
aijbe-998	104	17	these	these	DET
aijbe-998	104	18	benefits	benefit	NOUN
aijbe-998	104	19	were	be	AUX
aijbe-998	104	20	limited	limit	VERB
aijbe-998	104	21	by	by	ADP
aijbe-998	104	22	high	high	ADJ
aijbe-998	104	23	levels	level	NOUN
aijbe-998	104	24	of	of	ADP
aijbe-998	104	25	tax	tax	NOUN
aijbe-998	104	26	evasion	evasion	NOUN
aijbe-998	104	27	.	.	PUNCT
aijbe-998	105	1	sullivan	sullivan	PROPN
aijbe-998	105	2	and	and	CCONJ
aijbe-998	105	3	clark	clark	PROPN
aijbe-998	105	4	concluded	conclude	VERB
aijbe-998	105	5	that	that	SCONJ
aijbe-998	105	6	the	the	DET
aijbe-998	105	7	improvement	improvement	NOUN
aijbe-998	105	8	of	of	ADP
aijbe-998	105	9	tax	tax	NOUN
aijbe-998	105	10	revenue	revenue	NOUN
aijbe-998	105	11	is	be	AUX
aijbe-998	105	12	essential	essential	ADJ
aijbe-998	105	13	for	for	ADP
aijbe-998	105	14	economic	economic	ADJ
aijbe-998	105	15	development	development	NOUN
aijbe-998	105	16	,	,	PUNCT
aijbe-998	105	17	with	with	ADP
aijbe-998	105	18	effective	effective	ADJ
aijbe-998	105	19	tax	tax	NOUN
aijbe-998	105	20	enforcement	enforcement	NOUN
aijbe-998	105	21	being	be	AUX
aijbe-998	105	22	of	of	ADP
aijbe-998	105	23	the	the	DET
aijbe-998	105	24	utmost	utmost	ADJ
aijbe-998	105	25	importance	importance	NOUN
aijbe-998	105	26	.	.	PUNCT
aijbe-998	106	1	the	the	DET
aijbe-998	106	2	recommendation	recommendation	NOUN
aijbe-998	106	3	was	be	AUX
aijbe-998	106	4	to	to	PART
aijbe-998	106	5	strengthen	strengthen	VERB
aijbe-998	106	6	tax	tax	NOUN
aijbe-998	106	7	policies	policy	NOUN
aijbe-998	106	8	and	and	CCONJ
aijbe-998	106	9	improve	improve	VERB
aijbe-998	106	10	revenue	revenue	NOUN
aijbe-998	106	11	collection	collection	NOUN
aijbe-998	106	12	systems	system	NOUN
aijbe-998	106	13	.	.	PUNCT
aijbe-998	107	1	additionally	additionally	ADV
aijbe-998	107	2	,	,	PUNCT
aijbe-998	107	3	adebanjo	adebanjo	VERB
aijbe-998	107	4	et	et	PROPN
aijbe-998	107	5	al	al	PROPN
aijbe-998	107	6	.	.	PROPN
aijbe-998	108	1	(	(	PUNCT
aijbe-998	108	2	2024	2024	NUM
aijbe-998	108	3	)	)	PUNCT
aijbe-998	108	4	established	establish	VERB
aijbe-998	108	5	that	that	SCONJ
aijbe-998	108	6	taxation	taxation	NOUN
aijbe-998	108	7	has	have	VERB
aijbe-998	108	8	a	a	DET
aijbe-998	108	9	significant	significant	ADJ
aijbe-998	108	10	positive	positive	ADJ
aijbe-998	108	11	impact	impact	NOUN
aijbe-998	108	12	on	on	ADP
aijbe-998	108	13	the	the	DET
aijbe-998	108	14	developed	develop	VERB
aijbe-998	108	15	nations	nation	NOUN
aijbe-998	108	16	’	'	PUNCT
aijbe-998	108	17	economic	economic	ADJ
aijbe-998	108	18	performance	performance	NOUN
aijbe-998	108	19	.	.	PUNCT
aijbe-998	109	1	the	the	DET
aijbe-998	109	2	literature	literature	PROPN
aijbe-998	109	3	review	review	PROPN
aijbe-998	109	4	's	's	PART
aijbe-998	109	5	argument	argument	NOUN
aijbe-998	109	6	develops	develop	VERB
aijbe-998	109	7	the	the	DET
aijbe-998	109	8	following	follow	VERB
aijbe-998	109	9	hypotheses	hypothesis	NOUN
aijbe-998	109	10	:	:	PUNCT
aijbe-998	109	11	h1	h1	NOUN
aijbe-998	109	12	:	:	PUNCT
aijbe-998	109	13	taxation	taxation	NOUN
aijbe-998	109	14	has	have	VERB
aijbe-998	109	15	a	a	DET
aijbe-998	109	16	positive	positive	ADJ
aijbe-998	109	17	significant	significant	ADJ
aijbe-998	109	18	impact	impact	NOUN
aijbe-998	109	19	on	on	ADP
aijbe-998	109	20	economic	economic	ADJ
aijbe-998	109	21	development	development	NOUN
aijbe-998	109	22	.	.	PUNCT
aijbe-998	110	1	h2	h2	NOUN
aijbe-998	110	2	:	:	PUNCT
aijbe-998	111	1	fdi	fdi	NOUN
aijbe-998	111	2	has	have	VERB
aijbe-998	111	3	a	a	DET
aijbe-998	111	4	positive	positive	ADJ
aijbe-998	111	5	significant	significant	ADJ
aijbe-998	111	6	impact	impact	NOUN
aijbe-998	111	7	on	on	ADP
aijbe-998	111	8	economic	economic	ADJ
aijbe-998	111	9	development	development	NOUN
aijbe-998	111	10	.	.	PUNCT
aijbe-998	112	1	data	datum	NOUN
aijbe-998	112	2	and	and	CCONJ
aijbe-998	112	3	methodology	methodology	NOUN
aijbe-998	112	4	data	datum	NOUN
aijbe-998	112	5	description	description	NOUN
aijbe-998	112	6	the	the	DET
aijbe-998	112	7	secondary	secondary	ADJ
aijbe-998	112	8	data	datum	NOUN
aijbe-998	112	9	used	use	VERB
aijbe-998	112	10	in	in	ADP
aijbe-998	112	11	this	this	DET
aijbe-998	112	12	research	research	NOUN
aijbe-998	112	13	was	be	AUX
aijbe-998	112	14	collected	collect	VERB
aijbe-998	112	15	from	from	ADP
aijbe-998	112	16	the	the	DET
aijbe-998	112	17	world	world	PROPN
aijbe-998	112	18	bank	bank	PROPN
aijbe-998	112	19	development	development	NOUN
aijbe-998	112	20	indicators	indicator	NOUN
aijbe-998	112	21	from	from	ADP
aijbe-998	112	22	1991	1991	NUM
aijbe-998	112	23	to	to	ADP
aijbe-998	112	24	2023	2023	NUM
aijbe-998	112	25	based	base	VERB
aijbe-998	112	26	on	on	ADP
aijbe-998	112	27	their	their	PRON
aijbe-998	112	28	availability	availability	NOUN
aijbe-998	112	29	to	to	PART
aijbe-998	112	30	avoid	avoid	VERB
aijbe-998	112	31	missing	miss	VERB
aijbe-998	112	32	values	value	NOUN
aijbe-998	112	33	using	use	VERB
aijbe-998	112	34	purposive	purposive	ADJ
aijbe-998	112	35	sampling	sampling	NOUN
aijbe-998	112	36	.	.	PUNCT
aijbe-998	113	1	the	the	DET
aijbe-998	113	2	collected	collect	VERB
aijbe-998	113	3	dataset	dataset	NOUN
aijbe-998	113	4	includes	include	VERB
aijbe-998	113	5	the	the	DET
aijbe-998	113	6	gross	gross	ADJ
aijbe-998	113	7	domestic	domestic	ADJ
aijbe-998	113	8	product	product	NOUN
aijbe-998	113	9	(	(	PUNCT
aijbe-998	113	10	gdp	gdp	NOUN
aijbe-998	113	11	)	)	PUNCT
aijbe-998	113	12	,	,	PUNCT
aijbe-998	113	13	which	which	PRON
aijbe-998	113	14	is	be	AUX
aijbe-998	113	15	the	the	DET
aijbe-998	113	16	total	total	ADJ
aijbe-998	113	17	monetary	monetary	ADJ
aijbe-998	113	18	value	value	NOUN
aijbe-998	113	19	of	of	ADP
aijbe-998	113	20	all	all	DET
aijbe-998	113	21	the	the	DET
aijbe-998	113	22	goods	good	NOUN
aijbe-998	113	23	and	and	CCONJ
aijbe-998	113	24	services	service	NOUN
aijbe-998	113	25	that	that	PRON
aijbe-998	113	26	a	a	DET
aijbe-998	113	27	country	country	NOUN
aijbe-998	113	28	produces	produce	VERB
aijbe-998	113	29	each	each	DET
aijbe-998	113	30	year	year	NOUN
aijbe-998	113	31	and	and	CCONJ
aijbe-998	113	32	is	be	AUX
aijbe-998	113	33	measured	measure	VERB
aijbe-998	113	34	in	in	ADP
aijbe-998	113	35	billions	billion	NOUN
aijbe-998	113	36	of	of	ADP
aijbe-998	113	37	usd	usd	NOUN
aijbe-998	113	38	;	;	PUNCT
aijbe-998	113	39	the	the	DET
aijbe-998	113	40	foreign	foreign	ADJ
aijbe-998	113	41	direct	direct	ADJ
aijbe-998	113	42	investment	investment	NOUN
aijbe-998	113	43	(	(	PUNCT
aijbe-998	113	44	fdi	fdi	PROPN
aijbe-998	113	45	)	)	PUNCT
aijbe-998	113	46	,	,	PUNCT
aijbe-998	113	47	which	which	PRON
aijbe-998	113	48	is	be	AUX
aijbe-998	113	49	the	the	DET
aijbe-998	113	50	return	return	NOUN
aijbe-998	113	51	on	on	ADP
aijbe-998	113	52	foreign	foreign	ADJ
aijbe-998	113	53	investments	investment	NOUN
aijbe-998	113	54	made	make	VERB
aijbe-998	113	55	in	in	ADP
aijbe-998	113	56	a	a	DET
aijbe-998	113	57	country	country	NOUN
aijbe-998	113	58	each	each	DET
aijbe-998	113	59	year	year	NOUN
aijbe-998	113	60	and	and	CCONJ
aijbe-998	113	61	is	be	AUX
aijbe-998	113	62	also	also	ADV
aijbe-998	113	63	measured	measure	VERB
aijbe-998	113	64	in	in	ADP
aijbe-998	113	65	billions	billion	NOUN
aijbe-998	113	66	of	of	ADP
aijbe-998	113	67	usd	usd	NOUN
aijbe-998	113	68	;	;	PUNCT
aijbe-998	113	69	taxation	taxation	NOUN
aijbe-998	113	70	,	,	PUNCT
aijbe-998	113	71	ojedokun	ojedokun	NOUN
aijbe-998	113	72	olatunji	olatunji	NOUN
aijbe-998	113	73	dauda	dauda	NOUN
aijbe-998	113	74	(	(	PUNCT
aijbe-998	113	75	2025	2025	NUM
aijbe-998	113	76	)	)	PUNCT
aijbe-998	113	77	40	40	NUM
aijbe-998	113	78	sadi	sadi	PROPN
aijbe-998	113	79	international	international	ADJ
aijbe-998	113	80	journal	journal	NOUN
aijbe-998	113	81	of	of	ADP
aijbe-998	113	82	management	management	NOUN
aijbe-998	113	83	and	and	CCONJ
aijbe-998	113	84	accounting	accounting	NOUN
aijbe-998	113	85	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	113	86	/	/	SYM
aijbe-998	113	87	index.php	index.php	VERB
aijbe-998	113	88	/	/	SYM
aijbe-998	113	89	sijma	sijma	NOUN
aijbe-998	113	90	which	which	PRON
aijbe-998	113	91	is	be	AUX
aijbe-998	113	92	the	the	DET
aijbe-998	113	93	amount	amount	NOUN
aijbe-998	113	94	of	of	ADP
aijbe-998	113	95	money	money	NOUN
aijbe-998	113	96	that	that	PRON
aijbe-998	113	97	the	the	DET
aijbe-998	113	98	government	government	NOUN
aijbe-998	113	99	gets	get	VERB
aijbe-998	113	100	from	from	ADP
aijbe-998	113	101	people	people	NOUN
aijbe-998	113	102	and	and	CCONJ
aijbe-998	113	103	businesses	business	NOUN
aijbe-998	113	104	to	to	PART
aijbe-998	113	105	pay	pay	VERB
aijbe-998	113	106	for	for	ADP
aijbe-998	113	107	building	build	VERB
aijbe-998	113	108	up	up	ADP
aijbe-998	113	109	infrastructure	infrastructure	NOUN
aijbe-998	113	110	,	,	PUNCT
aijbe-998	113	111	which	which	PRON
aijbe-998	113	112	is	be	AUX
aijbe-998	113	113	measured	measure	VERB
aijbe-998	113	114	as	as	ADP
aijbe-998	113	115	a	a	DET
aijbe-998	113	116	percentage	percentage	NOUN
aijbe-998	113	117	of	of	ADP
aijbe-998	113	118	gdp	gdp	NOUN
aijbe-998	113	119	;	;	PUNCT
aijbe-998	113	120	and	and	CCONJ
aijbe-998	113	121	poverty	poverty	NOUN
aijbe-998	113	122	,	,	PUNCT
aijbe-998	113	123	which	which	PRON
aijbe-998	113	124	is	be	AUX
aijbe-998	113	125	the	the	DET
aijbe-998	113	126	situation	situation	NOUN
aijbe-998	113	127	where	where	SCONJ
aijbe-998	113	128	people	people	NOUN
aijbe-998	113	129	can	can	AUX
aijbe-998	113	130	not	not	PART
aijbe-998	113	131	meet	meet	VERB
aijbe-998	113	132	their	their	PRON
aijbe-998	113	133	basic	basic	ADJ
aijbe-998	113	134	needs	need	NOUN
aijbe-998	113	135	for	for	ADP
aijbe-998	113	136	a	a	DET
aijbe-998	113	137	good	good	ADJ
aijbe-998	113	138	quality	quality	NOUN
aijbe-998	113	139	of	of	ADP
aijbe-998	113	140	life	life	NOUN
aijbe-998	113	141	,	,	PUNCT
aijbe-998	113	142	which	which	PRON
aijbe-998	113	143	is	be	AUX
aijbe-998	113	144	measured	measure	VERB
aijbe-998	113	145	as	as	ADP
aijbe-998	113	146	a	a	DET
aijbe-998	113	147	percentage	percentage	NOUN
aijbe-998	113	148	.	.	PUNCT
aijbe-998	114	1	methodology	methodology	NOUN
aijbe-998	114	2	this	this	DET
aijbe-998	114	3	study	study	NOUN
aijbe-998	114	4	applied	apply	VERB
aijbe-998	114	5	a	a	DET
aijbe-998	114	6	quantitative	quantitative	ADJ
aijbe-998	114	7	research	research	NOUN
aijbe-998	114	8	design	design	NOUN
aijbe-998	114	9	to	to	PART
aijbe-998	114	10	analyse	analyse	VERB
aijbe-998	114	11	the	the	DET
aijbe-998	114	12	impacts	impact	NOUN
aijbe-998	114	13	of	of	ADP
aijbe-998	114	14	taxation	taxation	NOUN
aijbe-998	114	15	and	and	CCONJ
aijbe-998	114	16	fdi	fdi	NOUN
aijbe-998	114	17	on	on	ADP
aijbe-998	114	18	economic	economic	ADJ
aijbe-998	114	19	development	development	NOUN
aijbe-998	114	20	in	in	ADP
aijbe-998	114	21	nigeria	nigeria	PROPN
aijbe-998	114	22	while	while	SCONJ
aijbe-998	114	23	incorporating	incorporate	VERB
aijbe-998	114	24	the	the	DET
aijbe-998	114	25	poverty	poverty	NOUN
aijbe-998	114	26	rate	rate	NOUN
aijbe-998	114	27	.	.	PUNCT
aijbe-998	115	1	this	this	DET
aijbe-998	115	2	study	study	NOUN
aijbe-998	115	3	used	use	VERB
aijbe-998	115	4	several	several	ADJ
aijbe-998	115	5	quantitative	quantitative	ADJ
aijbe-998	115	6	methods	method	NOUN
aijbe-998	115	7	to	to	PART
aijbe-998	115	8	analyse	analyse	VERB
aijbe-998	115	9	the	the	DET
aijbe-998	115	10	data	datum	NOUN
aijbe-998	115	11	collected	collect	VERB
aijbe-998	115	12	.	.	PUNCT
aijbe-998	116	1	these	these	PRON
aijbe-998	116	2	included	include	VERB
aijbe-998	116	3	the	the	DET
aijbe-998	116	4	unit	unit	NOUN
aijbe-998	116	5	root	root	NOUN
aijbe-998	116	6	test	test	NOUN
aijbe-998	116	7	,	,	PUNCT
aijbe-998	116	8	ordinary	ordinary	ADJ
aijbe-998	116	9	least	least	ADJ
aijbe-998	116	10	square	square	ADJ
aijbe-998	116	11	(	(	PUNCT
aijbe-998	116	12	ols	ol	NOUN
aijbe-998	116	13	)	)	PUNCT
aijbe-998	116	14	regression	regression	NOUN
aijbe-998	116	15	,	,	PUNCT
aijbe-998	116	16	fully	fully	ADV
aijbe-998	116	17	modified	modify	VERB
aijbe-998	116	18	ordinary	ordinary	ADJ
aijbe-998	116	19	least	least	ADJ
aijbe-998	116	20	square	square	ADJ
aijbe-998	116	21	(	(	PUNCT
aijbe-998	116	22	fmols	fmol	NOUN
aijbe-998	116	23	)	)	PUNCT
aijbe-998	116	24	,	,	PUNCT
aijbe-998	116	25	johansen	johansen	PROPN
aijbe-998	116	26	cointegration	cointegration	PROPN
aijbe-998	116	27	,	,	PUNCT
aijbe-998	116	28	the	the	DET
aijbe-998	116	29	vector	vector	NOUN
aijbe-998	116	30	autoregression	autoregression	NOUN
aijbe-998	116	31	(	(	PUNCT
aijbe-998	116	32	var	var	NOUN
aijbe-998	116	33	)	)	PUNCT
aijbe-998	116	34	model	model	NOUN
aijbe-998	116	35	,	,	PUNCT
aijbe-998	116	36	and	and	CCONJ
aijbe-998	116	37	the	the	DET
aijbe-998	116	38	vector	vector	NOUN
aijbe-998	116	39	error	error	NOUN
aijbe-998	116	40	correction	correction	NOUN
aijbe-998	116	41	model	model	NOUN
aijbe-998	116	42	(	(	PUNCT
aijbe-998	116	43	vecm	vecm	NOUN
aijbe-998	116	44	)	)	PUNCT
aijbe-998	116	45	.	.	PUNCT
aijbe-998	117	1	the	the	DET
aijbe-998	117	2	choice	choice	NOUN
aijbe-998	117	3	of	of	ADP
aijbe-998	117	4	this	this	DET
aijbe-998	117	5	quantitative	quantitative	ADJ
aijbe-998	117	6	method	method	NOUN
aijbe-998	117	7	was	be	AUX
aijbe-998	117	8	because	because	SCONJ
aijbe-998	117	9	the	the	DET
aijbe-998	117	10	dataset	dataset	NOUN
aijbe-998	117	11	is	be	AUX
aijbe-998	117	12	on	on	ADP
aijbe-998	117	13	a	a	DET
aijbe-998	117	14	continuous	continuous	ADJ
aijbe-998	117	15	scale	scale	NOUN
aijbe-998	117	16	,	,	PUNCT
aijbe-998	117	17	and	and	CCONJ
aijbe-998	117	18	it	it	PRON
aijbe-998	117	19	satisfies	satisfy	VERB
aijbe-998	117	20	the	the	DET
aijbe-998	117	21	appropriate	appropriate	ADJ
aijbe-998	117	22	diagnostic	diagnostic	ADJ
aijbe-998	117	23	tests	test	NOUN
aijbe-998	117	24	,	,	PUNCT
aijbe-998	117	25	which	which	PRON
aijbe-998	117	26	makes	make	VERB
aijbe-998	117	27	it	it	PRON
aijbe-998	117	28	suitable	suitable	ADJ
aijbe-998	117	29	for	for	ADP
aijbe-998	117	30	this	this	DET
aijbe-998	117	31	study	study	NOUN
aijbe-998	117	32	.	.	PUNCT
aijbe-998	118	1	unit	unit	NOUN
aijbe-998	118	2	root	root	PROPN
aijbe-998	118	3	test	test	NOUN
aijbe-998	118	4	the	the	DET
aijbe-998	118	5	augmented	augment	VERB
aijbe-998	118	6	dickey	dickey	PROPN
aijbe-998	118	7	-	-	PUNCT
aijbe-998	118	8	fuller	full	ADJ
aijbe-998	118	9	method	method	NOUN
aijbe-998	118	10	was	be	AUX
aijbe-998	118	11	employed	employ	VERB
aijbe-998	118	12	to	to	PART
aijbe-998	118	13	perform	perform	VERB
aijbe-998	118	14	a	a	DET
aijbe-998	118	15	unit	unit	NOUN
aijbe-998	118	16	root	root	NOUN
aijbe-998	118	17	test	test	NOUN
aijbe-998	118	18	as	as	ADP
aijbe-998	118	19	part	part	NOUN
aijbe-998	118	20	of	of	ADP
aijbe-998	118	21	the	the	DET
aijbe-998	118	22	research	research	NOUN
aijbe-998	118	23	.	.	PUNCT
aijbe-998	119	1	the	the	DET
aijbe-998	119	2	objective	objective	NOUN
aijbe-998	119	3	of	of	ADP
aijbe-998	119	4	the	the	DET
aijbe-998	119	5	test	test	NOUN
aijbe-998	119	6	is	be	AUX
aijbe-998	119	7	to	to	PART
aijbe-998	119	8	determine	determine	VERB
aijbe-998	119	9	the	the	DET
aijbe-998	119	10	stationarity	stationarity	NOUN
aijbe-998	119	11	of	of	ADP
aijbe-998	119	12	the	the	DET
aijbe-998	119	13	series	series	NOUN
aijbe-998	119	14	.	.	PUNCT
aijbe-998	120	1	this	this	PRON
aijbe-998	120	2	is	be	AUX
aijbe-998	120	3	achieved	achieve	VERB
aijbe-998	120	4	by	by	ADP
aijbe-998	120	5	comparing	compare	VERB
aijbe-998	120	6	the	the	DET
aijbe-998	120	7	alternative	alternative	ADJ
aijbe-998	120	8	hypothesis	hypothesis	NOUN
aijbe-998	120	9	,	,	PUNCT
aijbe-998	120	10	which	which	PRON
aijbe-998	120	11	asserts	assert	VERB
aijbe-998	120	12	that	that	SCONJ
aijbe-998	120	13	the	the	DET
aijbe-998	120	14	series	series	NOUN
aijbe-998	120	15	is	be	AUX
aijbe-998	120	16	stationary	stationary	ADJ
aijbe-998	120	17	,	,	PUNCT
aijbe-998	120	18	with	with	ADP
aijbe-998	120	19	the	the	DET
aijbe-998	120	20	null	null	ADJ
aijbe-998	120	21	hypothesis	hypothesis	NOUN
aijbe-998	120	22	,	,	PUNCT
aijbe-998	120	23	which	which	PRON
aijbe-998	120	24	is	be	AUX
aijbe-998	120	25	based	base	VERB
aijbe-998	120	26	on	on	ADP
aijbe-998	120	27	the	the	DET
aijbe-998	120	28	presence	presence	NOUN
aijbe-998	120	29	of	of	ADP
aijbe-998	120	30	a	a	DET
aijbe-998	120	31	unit	unit	NOUN
aijbe-998	120	32	root	root	NOUN
aijbe-998	120	33	.	.	PUNCT
aijbe-998	121	1	the	the	DET
aijbe-998	121	2	test	test	NOUN
aijbe-998	121	3	is	be	AUX
aijbe-998	121	4	essential	essential	ADJ
aijbe-998	121	5	for	for	ADP
aijbe-998	121	6	identifying	identify	VERB
aijbe-998	121	7	and	and	CCONJ
aijbe-998	121	8	eliminating	eliminate	VERB
aijbe-998	121	9	any	any	DET
aijbe-998	121	10	non	non	ADJ
aijbe-998	121	11	-	-	NOUN
aijbe-998	121	12	stationarity	stationarity	NOUN
aijbe-998	121	13	that	that	PRON
aijbe-998	121	14	could	could	AUX
aijbe-998	121	15	result	result	VERB
aijbe-998	121	16	in	in	ADP
aijbe-998	121	17	incorrect	incorrect	ADJ
aijbe-998	121	18	conclusions	conclusion	NOUN
aijbe-998	121	19	or	or	CCONJ
aijbe-998	121	20	spurious	spurious	ADJ
aijbe-998	121	21	correlations	correlation	NOUN
aijbe-998	121	22	.	.	PUNCT
aijbe-998	122	1	the	the	DET
aijbe-998	122	2	unit	unit	NOUN
aijbe-998	122	3	root	root	NOUN
aijbe-998	122	4	test	test	NOUN
aijbe-998	122	5	is	be	AUX
aijbe-998	122	6	essential	essential	ADJ
aijbe-998	122	7	for	for	ADP
aijbe-998	122	8	identifying	identify	VERB
aijbe-998	122	9	the	the	DET
aijbe-998	122	10	elimination	elimination	NOUN
aijbe-998	122	11	of	of	ADP
aijbe-998	122	12	unit	unit	NOUN
aijbe-998	122	13	roots	root	NOUN
aijbe-998	122	14	that	that	PRON
aijbe-998	122	15	may	may	AUX
aijbe-998	122	16	lead	lead	VERB
aijbe-998	122	17	to	to	ADP
aijbe-998	122	18	erroneous	erroneous	ADJ
aijbe-998	122	19	outcomes	outcome	NOUN
aijbe-998	122	20	(	(	PUNCT
aijbe-998	122	21	adebanjo	adebanjo	VERB
aijbe-998	122	22	et	et	PROPN
aijbe-998	122	23	al	al	PROPN
aijbe-998	122	24	.	.	PROPN
aijbe-998	122	25	,	,	PUNCT
aijbe-998	122	26	2024	2024	NUM
aijbe-998	122	27	)	)	PUNCT
aijbe-998	122	28	.	.	PUNCT
aijbe-998	123	1	ols	ol	NOUN
aijbe-998	123	2	regression	regression	NOUN
aijbe-998	123	3	and	and	CCONJ
aijbe-998	123	4	fmols	fmol	VERB
aijbe-998	123	5	this	this	DET
aijbe-998	123	6	study	study	NOUN
aijbe-998	123	7	used	use	VERB
aijbe-998	123	8	the	the	DET
aijbe-998	123	9	functional	functional	ADJ
aijbe-998	123	10	model	model	NOUN
aijbe-998	123	11	technique	technique	NOUN
aijbe-998	123	12	,	,	PUNCT
aijbe-998	123	13	employing	employ	VERB
aijbe-998	123	14	ols	ol	NOUN
aijbe-998	123	15	regression	regression	NOUN
aijbe-998	123	16	to	to	PART
aijbe-998	123	17	establish	establish	VERB
aijbe-998	123	18	the	the	DET
aijbe-998	123	19	connection	connection	NOUN
aijbe-998	123	20	between	between	ADP
aijbe-998	123	21	the	the	DET
aijbe-998	123	22	variables	variable	NOUN
aijbe-998	123	23	and	and	CCONJ
aijbe-998	123	24	fmols	fmol	NOUN
aijbe-998	123	25	to	to	PART
aijbe-998	123	26	examine	examine	VERB
aijbe-998	123	27	the	the	DET
aijbe-998	123	28	long	long	ADJ
aijbe-998	123	29	-	-	PUNCT
aijbe-998	123	30	term	term	NOUN
aijbe-998	123	31	influence	influence	NOUN
aijbe-998	123	32	of	of	ADP
aijbe-998	123	33	the	the	DET
aijbe-998	123	34	regressors	regressor	NOUN
aijbe-998	123	35	on	on	ADP
aijbe-998	123	36	the	the	DET
aijbe-998	123	37	dependent	dependent	ADJ
aijbe-998	123	38	variable	variable	NOUN
aijbe-998	123	39	,	,	PUNCT
aijbe-998	123	40	which	which	PRON
aijbe-998	123	41	was	be	AUX
aijbe-998	123	42	also	also	ADV
aijbe-998	123	43	adopted	adopt	VERB
aijbe-998	123	44	in	in	ADP
aijbe-998	123	45	the	the	DET
aijbe-998	123	46	work	work	NOUN
aijbe-998	123	47	of	of	ADP
aijbe-998	123	48	adebanjo	adebanjo	PROPN
aijbe-998	123	49	et	et	PROPN
aijbe-998	123	50	al	al	PROPN
aijbe-998	123	51	.	.	PROPN
aijbe-998	124	1	(	(	PUNCT
aijbe-998	124	2	2024	2024	NUM
aijbe-998	124	3	)	)	PUNCT
aijbe-998	124	4	.	.	PUNCT
aijbe-998	125	1	the	the	DET
aijbe-998	125	2	functional	functional	ADJ
aijbe-998	125	3	link	link	NOUN
aijbe-998	125	4	between	between	ADP
aijbe-998	125	5	the	the	DET
aijbe-998	125	6	two	two	NUM
aijbe-998	125	7	models	model	NOUN
aijbe-998	125	8	given	give	VERB
aijbe-998	125	9	above	above	ADV
aijbe-998	125	10	can	can	AUX
aijbe-998	125	11	be	be	AUX
aijbe-998	125	12	defined	define	VERB
aijbe-998	125	13	as	as	SCONJ
aijbe-998	125	14	follows	follow	VERB
aijbe-998	125	15	:	:	PUNCT
aijbe-998	125	16	𝐺𝐷𝑃	𝐺𝐷𝑃	PROPN
aijbe-998	125	17	=	=	SYM
aijbe-998	125	18	𝑓(𝑇𝑎𝑥𝑎𝑡𝑖𝑜𝑛	𝑓(𝑇𝑎𝑥𝑎𝑡𝑖𝑜𝑛	X
aijbe-998	125	19	,	,	PUNCT
aijbe-998	125	20	𝐹𝐷𝐼	𝐹𝐷𝐼	PROPN
aijbe-998	125	21	,	,	PUNCT
aijbe-998	125	22	𝑃𝑜𝑣𝑒𝑟𝑡𝑦	𝑃𝑜𝑣𝑒𝑟𝑡𝑦	PROPN
aijbe-998	125	23	)	)	PUNCT
aijbe-998	125	24	[	[	PUNCT
aijbe-998	125	25	1	1	X
aijbe-998	125	26	]	]	PUNCT
aijbe-998	125	27	the	the	DET
aijbe-998	125	28	ols	ols	PROPN
aijbe-998	125	29	regression	regression	PROPN
aijbe-998	125	30	model	model	NOUN
aijbe-998	125	31	specification	specification	NOUN
aijbe-998	125	32	will	will	AUX
aijbe-998	125	33	take	take	VERB
aijbe-998	125	34	the	the	DET
aijbe-998	125	35	following	follow	VERB
aijbe-998	125	36	form	form	NOUN
aijbe-998	125	37	:	:	PUNCT
aijbe-998	125	38	𝐺𝐷𝑃𝑡	𝐺𝐷𝑃𝑡	NOUN
aijbe-998	125	39	=	=	SYM
aijbe-998	125	40	𝛽0	𝛽0	PROPN
aijbe-998	125	41	+	+	CCONJ
aijbe-998	125	42	𝛽1(𝑇𝑎𝑥𝑎𝑡𝑖𝑜𝑛)𝑡	𝛽1(𝑇𝑎𝑥𝑎𝑡𝑖𝑜𝑛)𝑡	PROPN
aijbe-998	125	43	+	+	CCONJ
aijbe-998	125	44	𝛽2(𝐹𝐷𝐼)𝑡	𝛽2(𝐹𝐷𝐼)𝑡	PROPN
aijbe-998	125	45	+	+	CCONJ
aijbe-998	125	46	𝛽3(𝑃𝑜𝑣𝑒𝑟𝑡𝑦)𝑡	𝛽3(𝑃𝑜𝑣𝑒𝑟𝑡𝑦)𝑡	PROPN
aijbe-998	126	1	+	+	CCONJ
aijbe-998	126	2	𝜀𝑡	𝜀𝑡	NOUN
aijbe-998	126	3	[	[	X
aijbe-998	126	4	2	2	NUM
aijbe-998	126	5	]	]	X
aijbe-998	126	6	gdp	gdp	NOUN
aijbe-998	126	7	is	be	AUX
aijbe-998	126	8	the	the	DET
aijbe-998	126	9	dependent	dependent	ADJ
aijbe-998	126	10	variable	variable	NOUN
aijbe-998	126	11	and	and	CCONJ
aijbe-998	126	12	the	the	DET
aijbe-998	126	13	main	main	ADJ
aijbe-998	126	14	regressors	regressor	NOUN
aijbe-998	126	15	or	or	CCONJ
aijbe-998	126	16	independent	independent	ADJ
aijbe-998	126	17	variables	variable	NOUN
aijbe-998	126	18	include	include	VERB
aijbe-998	126	19	taxation	taxation	NOUN
aijbe-998	126	20	and	and	CCONJ
aijbe-998	126	21	fdi	fdi	PROPN
aijbe-998	126	22	,	,	PUNCT
aijbe-998	126	23	while	while	SCONJ
aijbe-998	126	24	the	the	DET
aijbe-998	126	25	control	control	NOUN
aijbe-998	126	26	variable	variable	NOUN
aijbe-998	126	27	is	be	AUX
aijbe-998	126	28	the	the	DET
aijbe-998	126	29	poverty	poverty	NOUN
aijbe-998	126	30	rate	rate	NOUN
aijbe-998	126	31	.	.	PUNCT
aijbe-998	127	1	the	the	DET
aijbe-998	127	2	εt	εt	PROPN
aijbe-998	127	3	is	be	AUX
aijbe-998	127	4	the	the	DET
aijbe-998	127	5	stochastic	stochastic	ADJ
aijbe-998	127	6	error	error	NOUN
aijbe-998	127	7	term	term	NOUN
aijbe-998	127	8	that	that	PRON
aijbe-998	127	9	accounts	account	VERB
aijbe-998	127	10	for	for	ADP
aijbe-998	127	11	other	other	ADJ
aijbe-998	127	12	factors	factor	NOUN
aijbe-998	127	13	not	not	PART
aijbe-998	127	14	included	include	VERB
aijbe-998	127	15	in	in	ADP
aijbe-998	127	16	the	the	DET
aijbe-998	127	17	model	model	NOUN
aijbe-998	127	18	.	.	PUNCT
aijbe-998	128	1	the	the	DET
aijbe-998	128	2	β0	β0	PROPN
aijbe-998	128	3	is	be	AUX
aijbe-998	128	4	the	the	DET
aijbe-998	128	5	constant	constant	ADJ
aijbe-998	128	6	term	term	NOUN
aijbe-998	128	7	while	while	SCONJ
aijbe-998	128	8	the	the	DET
aijbe-998	128	9	β1	β1	PROPN
aijbe-998	128	10	to	to	PART
aijbe-998	128	11	β3	β3	VERB
aijbe-998	128	12	are	be	AUX
aijbe-998	128	13	the	the	DET
aijbe-998	128	14	coefficient	coefficient	NOUN
aijbe-998	128	15	estimates	estimate	NOUN
aijbe-998	128	16	of	of	ADP
aijbe-998	128	17	the	the	DET
aijbe-998	128	18	regressors	regressor	NOUN
aijbe-998	128	19	.	.	PUNCT
aijbe-998	129	1	johansen	johansen	PROPN
aijbe-998	129	2	cointegration	cointegration	PROPN
aijbe-998	129	3	,	,	PUNCT
aijbe-998	129	4	var	var	NOUN
aijbe-998	129	5	,	,	PUNCT
aijbe-998	129	6	and	and	CCONJ
aijbe-998	129	7	vecm	vecm	VERB
aijbe-998	129	8	the	the	DET
aijbe-998	129	9	johansen	johansen	PROPN
aijbe-998	129	10	cointegration	cointegration	PROPN
aijbe-998	129	11	test	test	NOUN
aijbe-998	129	12	can	can	AUX
aijbe-998	129	13	be	be	AUX
aijbe-998	129	14	used	use	VERB
aijbe-998	129	15	to	to	PART
aijbe-998	129	16	see	see	VERB
aijbe-998	129	17	if	if	SCONJ
aijbe-998	129	18	the	the	DET
aijbe-998	129	19	variables	variable	NOUN
aijbe-998	129	20	that	that	PRON
aijbe-998	129	21	have	have	AUX
aijbe-998	129	22	been	be	AUX
aijbe-998	129	23	combined	combine	VERB
aijbe-998	129	24	show	show	NOUN
aijbe-998	129	25	cointegration	cointegration	NOUN
aijbe-998	129	26	at	at	ADP
aijbe-998	129	27	levels	level	NOUN
aijbe-998	129	28	one	one	NUM
aijbe-998	129	29	or	or	CCONJ
aijbe-998	129	30	two	two	NUM
aijbe-998	129	31	after	after	ADP
aijbe-998	129	32	the	the	DET
aijbe-998	129	33	first	first	ADJ
aijbe-998	129	34	difference	difference	NOUN
aijbe-998	129	35	,	,	PUNCT
aijbe-998	129	36	or	or	CCONJ
aijbe-998	129	37	at	at	ADP
aijbe-998	129	38	most	most	ADV
aijbe-998	129	39	two	two	NUM
aijbe-998	129	40	after	after	ADP
aijbe-998	129	41	the	the	DET
aijbe-998	129	42	second	second	ADJ
aijbe-998	129	43	difference	difference	NOUN
aijbe-998	129	44	.	.	PUNCT
aijbe-998	130	1	this	this	DET
aijbe-998	130	2	test	test	NOUN
aijbe-998	130	3	permits	permit	VERB
aijbe-998	130	4	several	several	ADJ
aijbe-998	130	5	cointegrating	cointegrate	VERB
aijbe-998	130	6	relationships	relationship	NOUN
aijbe-998	130	7	.	.	PUNCT
aijbe-998	131	1	two	two	NUM
aijbe-998	131	2	variations	variation	NOUN
aijbe-998	131	3	in	in	ADP
aijbe-998	131	4	the	the	DET
aijbe-998	131	5	johansen	johansen	PROPN
aijbe-998	131	6	cointegration	cointegration	PROPN
aijbe-998	131	7	test	test	NOUN
aijbe-998	131	8	,	,	PUNCT
aijbe-998	131	9	the	the	DET
aijbe-998	131	10	trace	trace	NOUN
aijbe-998	131	11	and	and	CCONJ
aijbe-998	131	12	max	max	PROPN
aijbe-998	131	13	eigenvalue	eigenvalue	PROPN
aijbe-998	131	14	,	,	PUNCT
aijbe-998	131	15	are	be	AUX
aijbe-998	131	16	considered	consider	VERB
aijbe-998	131	17	foundational	foundational	ADJ
aijbe-998	131	18	for	for	ADP
aijbe-998	131	19	inferences	inference	NOUN
aijbe-998	131	20	or	or	CCONJ
aijbe-998	131	21	decision	decision	NOUN
aijbe-998	131	22	-	-	PUNCT
aijbe-998	131	23	making	making	NOUN
aijbe-998	131	24	.	.	PUNCT
aijbe-998	132	1	there	there	PRON
aijbe-998	132	2	is	be	VERB
aijbe-998	132	3	a	a	DET
aijbe-998	132	4	long	long	ADJ
aijbe-998	132	5	-	-	PUNCT
aijbe-998	132	6	term	term	NOUN
aijbe-998	132	7	link	link	NOUN
aijbe-998	132	8	between	between	ADP
aijbe-998	132	9	the	the	DET
aijbe-998	132	10	variables	variable	NOUN
aijbe-998	132	11	when	when	SCONJ
aijbe-998	132	12	there	there	PRON
aijbe-998	132	13	is	be	VERB
aijbe-998	132	14	co	co	NOUN
aijbe-998	132	15	-	-	NOUN
aijbe-998	132	16	integration	integration	NOUN
aijbe-998	132	17	.	.	PUNCT
aijbe-998	133	1	this	this	DET
aijbe-998	133	2	study	study	NOUN
aijbe-998	133	3	suggested	suggest	VERB
aijbe-998	133	4	the	the	DET
aijbe-998	133	5	vector	vector	NOUN
aijbe-998	133	6	error	error	NOUN
aijbe-998	133	7	correction	correction	NOUN
aijbe-998	133	8	model	model	NOUN
aijbe-998	133	9	(	(	PUNCT
aijbe-998	133	10	vecm	vecm	NOUN
aijbe-998	133	11	)	)	PUNCT
aijbe-998	133	12	and	and	CCONJ
aijbe-998	133	13	the	the	DET
aijbe-998	133	14	vector	vector	NOUN
aijbe-998	133	15	autoregressive	autoregressive	ADJ
aijbe-998	133	16	model	model	NOUN
aijbe-998	133	17	(	(	PUNCT
aijbe-998	133	18	var	var	NOUN
aijbe-998	133	19	)	)	PUNCT
aijbe-998	133	20	,	,	PUNCT
aijbe-998	133	21	with	with	ADP
aijbe-998	133	22	vecm	vecm	NOUN
aijbe-998	133	23	coming	come	VERB
aijbe-998	133	24	first	first	ADV
aijbe-998	133	25	.	.	PUNCT
aijbe-998	134	1	the	the	DET
aijbe-998	134	2	var	var	NOUN
aijbe-998	134	3	helps	help	VERB
aijbe-998	134	4	to	to	PART
aijbe-998	134	5	examine	examine	VERB
aijbe-998	134	6	the	the	DET
aijbe-998	134	7	short	short	ADJ
aijbe-998	134	8	-	-	PUNCT
aijbe-998	134	9	term	term	NOUN
aijbe-998	134	10	connection	connection	NOUN
aijbe-998	134	11	between	between	ADP
aijbe-998	134	12	the	the	DET
aijbe-998	134	13	variables	variable	NOUN
aijbe-998	134	14	,	,	PUNCT
aijbe-998	134	15	while	while	SCONJ
aijbe-998	134	16	the	the	DET
aijbe-998	134	17	vecm	vecm	NOUN
aijbe-998	134	18	is	be	AUX
aijbe-998	134	19	suitable	suitable	ADJ
aijbe-998	134	20	for	for	ADP
aijbe-998	134	21	the	the	DET
aijbe-998	134	22	long	long	ADJ
aijbe-998	134	23	-	-	PUNCT
aijbe-998	134	24	term	term	NOUN
aijbe-998	134	25	link	link	NOUN
aijbe-998	134	26	between	between	ADP
aijbe-998	134	27	the	the	DET
aijbe-998	134	28	variables	variable	NOUN
aijbe-998	134	29	of	of	ADP
aijbe-998	134	30	interest	interest	NOUN
aijbe-998	134	31	.	.	PUNCT
aijbe-998	135	1	this	this	DET
aijbe-998	135	2	research	research	NOUN
aijbe-998	135	3	interest	interest	NOUN
aijbe-998	135	4	also	also	ADV
aijbe-998	135	5	includes	include	VERB
aijbe-998	135	6	the	the	DET
aijbe-998	135	7	need	need	NOUN
aijbe-998	135	8	to	to	PART
aijbe-998	135	9	examine	examine	VERB
aijbe-998	135	10	both	both	CCONJ
aijbe-998	135	11	the	the	DET
aijbe-998	135	12	short	short	ADJ
aijbe-998	135	13	-	-	PUNCT
aijbe-998	135	14	run	run	NOUN
aijbe-998	135	15	and	and	CCONJ
aijbe-998	135	16	long	long	ADV
aijbe-998	135	17	-	-	PUNCT
aijbe-998	135	18	run	run	VERB
aijbe-998	135	19	link	link	NOUN
aijbe-998	135	20	of	of	ADP
aijbe-998	135	21	taxation	taxation	NOUN
aijbe-998	135	22	and	and	CCONJ
aijbe-998	135	23	foreign	foreign	ADJ
aijbe-998	135	24	direct	direct	ADJ
aijbe-998	135	25	investment	investment	NOUN
aijbe-998	135	26	with	with	ADP
aijbe-998	135	27	the	the	DET
aijbe-998	135	28	economic	economic	ADJ
aijbe-998	135	29	development	development	NOUN
aijbe-998	135	30	of	of	ADP
aijbe-998	135	31	nigeria	nigeria	PROPN
aijbe-998	135	32	;	;	PUNCT
aijbe-998	135	33	hence	hence	ADV
aijbe-998	135	34	,	,	PUNCT
aijbe-998	135	35	the	the	DET
aijbe-998	135	36	need	need	NOUN
aijbe-998	135	37	to	to	PART
aijbe-998	135	38	also	also	ADV
aijbe-998	135	39	specify	specify	VERB
aijbe-998	135	40	var	var	NOUN
aijbe-998	135	41	and	and	CCONJ
aijbe-998	135	42	vecm	vecm	NOUN
aijbe-998	135	43	.	.	PUNCT
aijbe-998	136	1	thus	thus	ADV
aijbe-998	136	2	,	,	PUNCT
aijbe-998	136	3	the	the	DET
aijbe-998	136	4	var	var	NOUN
aijbe-998	136	5	model	model	NOUN
aijbe-998	136	6	can	can	AUX
aijbe-998	136	7	be	be	AUX
aijbe-998	136	8	illustrated	illustrate	VERB
aijbe-998	136	9	as	as	SCONJ
aijbe-998	136	10	follows	follow	VERB
aijbe-998	136	11	:	:	PUNCT
aijbe-998	136	12	ojedokun	ojedokun	NOUN
aijbe-998	136	13	olatunji	olatunji	NOUN
aijbe-998	136	14	dauda	dauda	NOUN
aijbe-998	136	15	(	(	PUNCT
aijbe-998	136	16	2025	2025	NUM
aijbe-998	136	17	)	)	PUNCT
aijbe-998	136	18	41	41	NUM
aijbe-998	136	19	sadi	sadi	PROPN
aijbe-998	136	20	international	international	ADJ
aijbe-998	136	21	journal	journal	PROPN
aijbe-998	136	22	of	of	ADP
aijbe-998	136	23	management	management	NOUN
aijbe-998	136	24	and	and	CCONJ
aijbe-998	136	25	accounting	accounting	NOUN
aijbe-998	136	26	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	136	27	/	/	SYM
aijbe-998	136	28	index.php	index.php	VERB
aijbe-998	136	29	/	/	NOUN
aijbe-998	136	30	sijma	sijma	NOUN
aijbe-998	136	31	𝑌𝑡	𝑌𝑡	PROPN
aijbe-998	137	1	=	=	PUNCT
aijbe-998	138	1	𝜑𝑖	𝜑𝑖	ADV
aijbe-998	138	2	+	+	CCONJ
aijbe-998	138	3	𝛷1𝑌𝑡−1	𝛷1𝑌𝑡−1	ADJ
aijbe-998	138	4	+	+	CCONJ
aijbe-998	138	5	⋯	⋯	PROPN
aijbe-998	138	6	+	+	CCONJ
aijbe-998	138	7	𝛷𝑝𝑌𝑡−𝑝	𝛷𝑝𝑌𝑡−𝑝	PROPN
aijbe-998	138	8	+	+	CCONJ
aijbe-998	139	1	𝜀𝑡	𝜀𝑡	NOUN
aijbe-998	139	2	[	[	X
aijbe-998	139	3	3	3	NUM
aijbe-998	139	4	]	]	PUNCT
aijbe-998	139	5	where	where	SCONJ
aijbe-998	139	6	𝑌𝑡	𝑌𝑡	PROPN
aijbe-998	139	7	represents	represent	VERB
aijbe-998	139	8	the	the	DET
aijbe-998	139	9	vector	vector	NOUN
aijbe-998	139	10	of	of	ADP
aijbe-998	139	11	the	the	DET
aijbe-998	139	12	endogenous	endogenous	ADJ
aijbe-998	139	13	stationary	stationary	ADJ
aijbe-998	139	14	series	series	NOUN
aijbe-998	139	15	of	of	ADP
aijbe-998	139	16	gdp	gdp	PROPN
aijbe-998	139	17	,	,	PUNCT
aijbe-998	139	18	taxation	taxation	NOUN
aijbe-998	139	19	,	,	PUNCT
aijbe-998	139	20	fdi	fdi	NOUN
aijbe-998	139	21	and	and	CCONJ
aijbe-998	139	22	the	the	DET
aijbe-998	139	23	poverty	poverty	NOUN
aijbe-998	139	24	rate	rate	NOUN
aijbe-998	139	25	.	.	PUNCT
aijbe-998	140	1	since	since	SCONJ
aijbe-998	140	2	cointegration	cointegration	NOUN
aijbe-998	140	3	exists	exist	VERB
aijbe-998	140	4	among	among	ADP
aijbe-998	140	5	the	the	DET
aijbe-998	140	6	endogenous	endogenous	ADJ
aijbe-998	140	7	variables	variable	NOUN
aijbe-998	140	8	,	,	PUNCT
aijbe-998	140	9	the	the	DET
aijbe-998	140	10	vector	vector	NOUN
aijbe-998	140	11	error	error	NOUN
aijbe-998	140	12	correction	correction	NOUN
aijbe-998	140	13	model	model	NOUN
aijbe-998	140	14	(	(	PUNCT
aijbe-998	140	15	vecm	vecm	NOUN
aijbe-998	140	16	)	)	PUNCT
aijbe-998	140	17	was	be	AUX
aijbe-998	140	18	also	also	ADV
aijbe-998	140	19	specified	specify	VERB
aijbe-998	140	20	as	as	SCONJ
aijbe-998	140	21	follows	follow	VERB
aijbe-998	140	22	:	:	PUNCT
aijbe-998	141	1	𝑌𝑡	𝑌𝑡	PROPN
aijbe-998	141	2	=	=	PUNCT
aijbe-998	141	3	𝜑𝑖	𝜑𝑖	ADV
aijbe-998	141	4	+	+	CCONJ
aijbe-998	141	5	𝛱𝑌𝑡−1	𝛱𝑌𝑡−1	ADJ
aijbe-998	141	6	+	+	CCONJ
aijbe-998	141	7	∑	∑	PUNCT
aijbe-998	141	8	𝛷𝑗	𝛷𝑗	PROPN
aijbe-998	141	9	𝑝−1	𝑝−1	PROPN
aijbe-998	141	10	𝑗=1	𝑗=1	PART
aijbe-998	141	11	∆(𝑌𝑡−𝑗	∆(𝑌𝑡−𝑗	NOUN
aijbe-998	141	12	)	)	PUNCT
aijbe-998	142	1	+	+	CCONJ
aijbe-998	142	2	𝜀𝑡	𝜀𝑡	ADP
aijbe-998	142	3	[	[	PUNCT
aijbe-998	142	4	4	4	NUM
aijbe-998	142	5	]	]	PUNCT
aijbe-998	142	6	where	where	SCONJ
aijbe-998	142	7	𝛱𝑌𝑡−1	𝛱𝑌𝑡−1	PROPN
aijbe-998	142	8	is	be	AUX
aijbe-998	142	9	the	the	DET
aijbe-998	142	10	error	error	NOUN
aijbe-998	142	11	-	-	PUNCT
aijbe-998	142	12	correction	correction	NOUN
aijbe-998	142	13	term	term	NOUN
aijbe-998	142	14	,	,	PUNCT
aijbe-998	142	15	𝜑𝑖	𝜑𝑖	ADV
aijbe-998	142	16	is	be	AUX
aijbe-998	142	17	the	the	DET
aijbe-998	142	18	constant	constant	ADJ
aijbe-998	142	19	term	term	NOUN
aijbe-998	142	20	,	,	PUNCT
aijbe-998	142	21	𝑝	𝑝	PROPN
aijbe-998	142	22	is	be	AUX
aijbe-998	142	23	the	the	DET
aijbe-998	142	24	estimated	estimate	VERB
aijbe-998	142	25	number	number	NOUN
aijbe-998	142	26	of	of	ADP
aijbe-998	142	27	lags	lag	NOUN
aijbe-998	142	28	estimated	estimate	VERB
aijbe-998	142	29	and	and	CCONJ
aijbe-998	142	30	𝛷𝑗	𝛷𝑗	PROPN
aijbe-998	142	31	is	be	AUX
aijbe-998	142	32	the	the	DET
aijbe-998	142	33	coefficient	coefficient	ADJ
aijbe-998	142	34	estimate	estimate	NOUN
aijbe-998	142	35	of	of	ADP
aijbe-998	142	36	the	the	DET
aijbe-998	142	37	endogenous	endogenous	ADJ
aijbe-998	142	38	series	series	NOUN
aijbe-998	142	39	.	.	PUNCT
aijbe-998	143	1	diagnostic	diagnostic	ADJ
aijbe-998	143	2	tests	test	VERB
aijbe-998	143	3	the	the	DET
aijbe-998	143	4	diagnostic	diagnostic	ADJ
aijbe-998	143	5	tests	test	NOUN
aijbe-998	143	6	,	,	PUNCT
aijbe-998	143	7	such	such	ADJ
aijbe-998	143	8	as	as	ADP
aijbe-998	143	9	the	the	DET
aijbe-998	143	10	normality	normality	NOUN
aijbe-998	143	11	,	,	PUNCT
aijbe-998	143	12	multicollinearity	multicollinearity	NOUN
aijbe-998	143	13	using	use	VERB
aijbe-998	143	14	the	the	DET
aijbe-998	143	15	variance	variance	NOUN
aijbe-998	143	16	inflation	inflation	NOUN
aijbe-998	143	17	factor	factor	NOUN
aijbe-998	143	18	(	(	PUNCT
aijbe-998	143	19	vif	vif	PROPN
aijbe-998	143	20	)	)	PUNCT
aijbe-998	143	21	,	,	PUNCT
aijbe-998	143	22	autocorrelation	autocorrelation	NOUN
aijbe-998	143	23	,	,	PUNCT
aijbe-998	143	24	and	and	CCONJ
aijbe-998	143	25	heteroscedasticity	heteroscedasticity	NOUN
aijbe-998	143	26	,	,	PUNCT
aijbe-998	143	27	were	be	AUX
aijbe-998	143	28	conducted	conduct	VERB
aijbe-998	143	29	to	to	PART
aijbe-998	143	30	validate	validate	VERB
aijbe-998	143	31	the	the	DET
aijbe-998	143	32	fitted	fit	VERB
aijbe-998	143	33	ols	ol	NOUN
aijbe-998	143	34	regression	regression	NOUN
aijbe-998	143	35	,	,	PUNCT
aijbe-998	143	36	while	while	SCONJ
aijbe-998	143	37	the	the	DET
aijbe-998	143	38	vif	vif	NOUN
aijbe-998	143	39	and	and	CCONJ
aijbe-998	143	40	normality	normality	NOUN
aijbe-998	143	41	tests	test	NOUN
aijbe-998	143	42	were	be	AUX
aijbe-998	143	43	carried	carry	VERB
aijbe-998	143	44	out	out	ADP
aijbe-998	143	45	to	to	PART
aijbe-998	143	46	validate	validate	VERB
aijbe-998	143	47	the	the	DET
aijbe-998	143	48	fitted	fit	VERB
aijbe-998	143	49	fmols	fmol	NOUN
aijbe-998	143	50	and	and	CCONJ
aijbe-998	143	51	the	the	DET
aijbe-998	143	52	normality	normality	NOUN
aijbe-998	143	53	test	test	NOUN
aijbe-998	143	54	,	,	PUNCT
aijbe-998	143	55	as	as	ADV
aijbe-998	143	56	well	well	ADV
aijbe-998	143	57	as	as	ADP
aijbe-998	143	58	the	the	DET
aijbe-998	143	59	autocorrelation	autocorrelation	NOUN
aijbe-998	143	60	test	test	NOUN
aijbe-998	143	61	,	,	PUNCT
aijbe-998	143	62	which	which	PRON
aijbe-998	143	63	was	be	AUX
aijbe-998	143	64	also	also	ADV
aijbe-998	143	65	conducted	conduct	VERB
aijbe-998	143	66	to	to	PART
aijbe-998	143	67	validate	validate	VERB
aijbe-998	143	68	the	the	DET
aijbe-998	143	69	var	var	NOUN
aijbe-998	143	70	and	and	CCONJ
aijbe-998	143	71	vecm	vecm	NOUN
aijbe-998	143	72	.	.	PUNCT
aijbe-998	144	1	the	the	DET
aijbe-998	144	2	sole	sole	ADJ
aijbe-998	144	3	purpose	purpose	NOUN
aijbe-998	144	4	of	of	ADP
aijbe-998	144	5	the	the	DET
aijbe-998	144	6	diagnostic	diagnostic	ADJ
aijbe-998	144	7	tests	test	NOUN
aijbe-998	144	8	was	be	AUX
aijbe-998	144	9	to	to	PART
aijbe-998	144	10	establish	establish	VERB
aijbe-998	144	11	the	the	DET
aijbe-998	144	12	validity	validity	NOUN
aijbe-998	144	13	of	of	ADP
aijbe-998	144	14	the	the	DET
aijbe-998	144	15	models	model	NOUN
aijbe-998	144	16	applied	apply	VERB
aijbe-998	144	17	in	in	ADP
aijbe-998	144	18	this	this	DET
aijbe-998	144	19	study	study	NOUN
aijbe-998	144	20	.	.	PUNCT
aijbe-998	145	1	results	result	NOUN
aijbe-998	145	2	and	and	CCONJ
aijbe-998	145	3	discussion	discussion	NOUN
aijbe-998	145	4	results	result	VERB
aijbe-998	145	5	table	table	VERB
aijbe-998	145	6	1	1	NUM
aijbe-998	145	7	:	:	PUNCT
aijbe-998	145	8	descriptive	descriptive	ADJ
aijbe-998	145	9	statistics	statistics	PROPN
aijbe-998	145	10	gdp	gdp	PROPN
aijbe-998	145	11	taxation	taxation	PROPN
aijbe-998	145	12	fdi	fdi	NOUN
aijbe-998	145	13	poverty	poverty	NOUN
aijbe-998	145	14	mean	mean	VERB
aijbe-998	145	15	278.8780	278.8780	NUM
aijbe-998	145	16	18.3339	18.3339	NUM
aijbe-998	145	17	3.0248	3.0248	NUM
aijbe-998	145	18	91.5994	91.5994	NUM
aijbe-998	145	19	median	median	NOUN
aijbe-998	145	20	278.2608	278.2608	NUM
aijbe-998	145	21	20.0800	20.0800	NUM
aijbe-998	145	22	2.0054	2.0054	NUM
aijbe-998	145	23	92.2500	92.2500	NUM
aijbe-998	145	24	std	std	NOUN
aijbe-998	145	25	.	.	PUNCT
aijbe-998	146	1	dev	dev	PROPN
aijbe-998	146	2	.	.	PUNCT
aijbe-998	147	1	170.2908	170.2908	NUM
aijbe-998	147	2	8.8527	8.8527	NUM
aijbe-998	147	3	2.6001	2.6001	NUM
aijbe-998	147	4	1.1918	1.1918	NUM
aijbe-998	147	5	skewness	skewness	NOUN
aijbe-998	147	6	0.0504	0.0504	NUM
aijbe-998	147	7	-0.0699	-0.0699	VERB
aijbe-998	147	8	0.8788	0.8788	NUM
aijbe-998	147	9	-0.1910	-0.1910	NOUN
aijbe-998	147	10	jarque	jarque	NOUN
aijbe-998	147	11	-	-	PUNCT
aijbe-998	147	12	bera	bera	NOUN
aijbe-998	147	13	3.0396	3.0396	NUM
aijbe-998	147	14	3.5418	3.5418	NUM
aijbe-998	147	15	4.4369	4.4369	NUM
aijbe-998	147	16	2.4720	2.4720	NUM
aijbe-998	147	17	probability	probability	NOUN
aijbe-998	147	18	0.2188	0.2188	NUM
aijbe-998	147	19	0.1702	0.1702	NUM
aijbe-998	147	20	0.1088	0.1088	NUM
aijbe-998	147	21	0.2905	0.2905	NUM
aijbe-998	147	22	observations	observation	NOUN
aijbe-998	147	23	33	33	NUM
aijbe-998	147	24	33	33	NUM
aijbe-998	147	25	33	33	NUM
aijbe-998	147	26	33	33	NUM
aijbe-998	147	27	source	source	NOUN
aijbe-998	147	28	:	:	PUNCT
aijbe-998	147	29	author	author	NOUN
aijbe-998	147	30	’s	’s	PART
aijbe-998	147	31	computation	computation	NOUN
aijbe-998	147	32	table	table	NOUN
aijbe-998	147	33	1	1	NUM
aijbe-998	147	34	shows	show	VERB
aijbe-998	147	35	that	that	SCONJ
aijbe-998	147	36	the	the	DET
aijbe-998	147	37	average	average	ADJ
aijbe-998	147	38	gdp	gdp	NOUN
aijbe-998	147	39	is	be	AUX
aijbe-998	147	40	about	about	ADV
aijbe-998	147	41	279	279	NUM
aijbe-998	147	42	billion	billion	NUM
aijbe-998	147	43	usd	usd	NOUN
aijbe-998	147	44	with	with	ADP
aijbe-998	147	45	a	a	DET
aijbe-998	147	46	variability	variability	NOUN
aijbe-998	147	47	of	of	ADP
aijbe-998	147	48	about	about	ADV
aijbe-998	147	49	170	170	NUM
aijbe-998	147	50	billion	billion	NUM
aijbe-998	147	51	usd	usd	NOUN
aijbe-998	147	52	,	,	PUNCT
aijbe-998	147	53	the	the	DET
aijbe-998	147	54	average	average	ADJ
aijbe-998	147	55	taxation	taxation	NOUN
aijbe-998	147	56	is	be	AUX
aijbe-998	147	57	about	about	ADV
aijbe-998	147	58	18	18	NUM
aijbe-998	147	59	%	%	NOUN
aijbe-998	147	60	of	of	ADP
aijbe-998	147	61	gdp	gdp	NOUN
aijbe-998	147	62	,	,	PUNCT
aijbe-998	147	63	the	the	DET
aijbe-998	147	64	average	average	ADJ
aijbe-998	147	65	fdi	fdi	NOUN
aijbe-998	147	66	is	be	AUX
aijbe-998	147	67	about	about	ADV
aijbe-998	147	68	3.0	3.0	NUM
aijbe-998	147	69	billion	billion	NUM
aijbe-998	147	70	usd	usd	NOUN
aijbe-998	147	71	with	with	ADP
aijbe-998	147	72	a	a	DET
aijbe-998	147	73	variability	variability	NOUN
aijbe-998	147	74	of	of	ADP
aijbe-998	147	75	about	about	ADP
aijbe-998	147	76	2.6	2.6	NUM
aijbe-998	147	77	billion	billion	NUM
aijbe-998	147	78	usd	usd	NOUN
aijbe-998	147	79	,	,	PUNCT
aijbe-998	147	80	and	and	CCONJ
aijbe-998	147	81	the	the	DET
aijbe-998	147	82	average	average	ADJ
aijbe-998	147	83	poverty	poverty	NOUN
aijbe-998	147	84	rate	rate	NOUN
aijbe-998	147	85	is	be	AUX
aijbe-998	147	86	about	about	ADV
aijbe-998	147	87	92	92	NUM
aijbe-998	147	88	%	%	NOUN
aijbe-998	147	89	with	with	ADP
aijbe-998	147	90	a	a	DET
aijbe-998	147	91	variability	variability	NOUN
aijbe-998	147	92	of	of	ADP
aijbe-998	147	93	about	about	ADV
aijbe-998	147	94	1.2	1.2	NUM
aijbe-998	147	95	%	%	NOUN
aijbe-998	147	96	during	during	ADP
aijbe-998	147	97	the	the	DET
aijbe-998	147	98	period	period	NOUN
aijbe-998	147	99	under	under	ADP
aijbe-998	147	100	review	review	NOUN
aijbe-998	147	101	.	.	PUNCT
aijbe-998	148	1	the	the	DET
aijbe-998	148	2	normality	normality	NOUN
aijbe-998	148	3	test	test	NOUN
aijbe-998	148	4	of	of	ADP
aijbe-998	148	5	all	all	DET
aijbe-998	148	6	the	the	DET
aijbe-998	148	7	datasets	dataset	NOUN
aijbe-998	148	8	used	use	VERB
aijbe-998	148	9	with	with	ADP
aijbe-998	148	10	jarque	jarque	NOUN
aijbe-998	148	11	-	-	PUNCT
aijbe-998	148	12	bera	bera	NOUN
aijbe-998	148	13	showed	show	VERB
aijbe-998	148	14	that	that	SCONJ
aijbe-998	148	15	the	the	DET
aijbe-998	148	16	skewness	skewness	NOUN
aijbe-998	148	17	is	be	AUX
aijbe-998	148	18	close	close	ADJ
aijbe-998	148	19	to	to	ADP
aijbe-998	148	20	zero	zero	NUM
aijbe-998	148	21	and	and	CCONJ
aijbe-998	148	22	the	the	DET
aijbe-998	148	23	probability	probability	NOUN
aijbe-998	148	24	values	value	NOUN
aijbe-998	148	25	are	be	AUX
aijbe-998	148	26	higher	high	ADJ
aijbe-998	148	27	than	than	ADP
aijbe-998	148	28	the	the	DET
aijbe-998	148	29	5	5	NUM
aijbe-998	148	30	%	%	NOUN
aijbe-998	148	31	significance	significance	NOUN
aijbe-998	148	32	level	level	NOUN
aijbe-998	148	33	.	.	PUNCT
aijbe-998	149	1	this	this	PRON
aijbe-998	149	2	means	mean	VERB
aijbe-998	149	3	that	that	SCONJ
aijbe-998	149	4	the	the	DET
aijbe-998	149	5	datasets	dataset	NOUN
aijbe-998	149	6	used	use	VERB
aijbe-998	149	7	in	in	ADP
aijbe-998	149	8	this	this	DET
aijbe-998	149	9	study	study	NOUN
aijbe-998	149	10	are	be	AUX
aijbe-998	149	11	normally	normally	ADV
aijbe-998	149	12	distributed	distribute	VERB
aijbe-998	149	13	.	.	PUNCT
aijbe-998	150	1	table	table	NOUN
aijbe-998	150	2	2	2	NUM
aijbe-998	150	3	:	:	PUNCT
aijbe-998	150	4	unit	unit	NOUN
aijbe-998	150	5	root	root	PROPN
aijbe-998	150	6	test	test	NOUN
aijbe-998	150	7	differenced	differenced	PROPN
aijbe-998	150	8	series	series	PROPN
aijbe-998	150	9	test	test	NOUN
aijbe-998	150	10	-	-	PUNCT
aijbe-998	150	11	statistic	statistic	NOUN
aijbe-998	150	12	p	p	NOUN
aijbe-998	150	13	-	-	PUNCT
aijbe-998	150	14	value	value	NOUN
aijbe-998	150	15	order	order	NOUN
aijbe-998	150	16	level	level	NOUN
aijbe-998	150	17	gdp	gdp	NOUN
aijbe-998	150	18	-4.49	-4.49	NUM
aijbe-998	150	19	0.0012	0.0012	NUM
aijbe-998	150	20	order	order	NOUN
aijbe-998	150	21	1	1	NUM
aijbe-998	150	22	taxation	taxation	NOUN
aijbe-998	150	23	-5.58	-5.58	NOUN
aijbe-998	150	24	0.0001	0.0001	NUM
aijbe-998	150	25	order	order	NOUN
aijbe-998	150	26	1	1	NUM
aijbe-998	150	27	fdi	fdi	NOUN
aijbe-998	150	28	-7.00	-7.00	NUM
aijbe-998	150	29	0.0000	0.0000	NUM
aijbe-998	150	30	order	order	NOUN
aijbe-998	150	31	1	1	NUM
aijbe-998	150	32	poverty	poverty	NOUN
aijbe-998	150	33	rate	rate	NOUN
aijbe-998	150	34	-7.29	-7.29	NOUN
aijbe-998	150	35	0.0000	0.0000	NUM
aijbe-998	150	36	order	order	NOUN
aijbe-998	150	37	1	1	NUM
aijbe-998	150	38	source	source	NOUN
aijbe-998	150	39	:	:	PUNCT
aijbe-998	150	40	author	author	NOUN
aijbe-998	150	41	’s	’s	PART
aijbe-998	150	42	computation	computation	NOUN
aijbe-998	150	43	after	after	ADP
aijbe-998	150	44	the	the	DET
aijbe-998	150	45	first	first	ADJ
aijbe-998	150	46	difference	difference	NOUN
aijbe-998	150	47	,	,	PUNCT
aijbe-998	150	48	table	table	NOUN
aijbe-998	150	49	2	2	NUM
aijbe-998	150	50	demonstrates	demonstrate	VERB
aijbe-998	150	51	that	that	SCONJ
aijbe-998	150	52	the	the	DET
aijbe-998	150	53	series	series	NOUN
aijbe-998	150	54	including	include	VERB
aijbe-998	150	55	the	the	DET
aijbe-998	150	56	gdp	gdp	NOUN
aijbe-998	150	57	as	as	ADP
aijbe-998	150	58	a	a	DET
aijbe-998	150	59	stand	stand	NOUN
aijbe-998	150	60	-	-	PUNCT
aijbe-998	150	61	in	in	NOUN
aijbe-998	150	62	for	for	ADP
aijbe-998	150	63	economic	economic	ADJ
aijbe-998	150	64	development	development	NOUN
aijbe-998	150	65	,	,	PUNCT
aijbe-998	150	66	taxes	taxis	NOUN
aijbe-998	150	67	,	,	PUNCT
aijbe-998	150	68	foreign	foreign	ADJ
aijbe-998	150	69	direct	direct	ADJ
aijbe-998	150	70	investment	investment	NOUN
aijbe-998	150	71	,	,	PUNCT
aijbe-998	150	72	and	and	CCONJ
aijbe-998	150	73	poverty	poverty	NOUN
aijbe-998	150	74	rate	rate	NOUN
aijbe-998	150	75	are	be	AUX
aijbe-998	150	76	statistically	statistically	ADV
aijbe-998	150	77	significant	significant	ADJ
aijbe-998	150	78	at	at	ADP
aijbe-998	150	79	the	the	DET
aijbe-998	150	80	5	5	NUM
aijbe-998	150	81	%	%	NOUN
aijbe-998	150	82	level	level	NOUN
aijbe-998	150	83	,	,	PUNCT
aijbe-998	150	84	ojedokun	ojedokun	NOUN
aijbe-998	150	85	olatunji	olatunji	NOUN
aijbe-998	150	86	dauda	dauda	NOUN
aijbe-998	150	87	(	(	PUNCT
aijbe-998	150	88	2025	2025	NUM
aijbe-998	150	89	)	)	PUNCT
aijbe-998	150	90	42	42	NUM
aijbe-998	150	91	sadi	sadi	PROPN
aijbe-998	150	92	international	international	ADJ
aijbe-998	150	93	journal	journal	PROPN
aijbe-998	150	94	of	of	ADP
aijbe-998	150	95	management	management	NOUN
aijbe-998	150	96	and	and	CCONJ
aijbe-998	150	97	accounting	accounting	NOUN
aijbe-998	150	98	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	150	99	/	/	SYM
aijbe-998	150	100	index.php	index.php	VERB
aijbe-998	150	101	/	/	SYM
aijbe-998	150	102	sijma	sijma	NOUN
aijbe-998	150	103	suggesting	suggest	VERB
aijbe-998	150	104	that	that	SCONJ
aijbe-998	150	105	the	the	DET
aijbe-998	150	106	unit	unit	NOUN
aijbe-998	150	107	root	root	NOUN
aijbe-998	150	108	that	that	PRON
aijbe-998	150	109	could	could	AUX
aijbe-998	150	110	produce	produce	VERB
aijbe-998	150	111	inaccurate	inaccurate	ADJ
aijbe-998	150	112	findings	finding	NOUN
aijbe-998	150	113	has	have	AUX
aijbe-998	150	114	been	be	AUX
aijbe-998	150	115	removed	remove	VERB
aijbe-998	150	116	.	.	PUNCT
aijbe-998	151	1	this	this	PRON
aijbe-998	151	2	suggests	suggest	VERB
aijbe-998	151	3	that	that	SCONJ
aijbe-998	151	4	the	the	DET
aijbe-998	151	5	series	series	NOUN
aijbe-998	151	6	can	can	AUX
aijbe-998	151	7	be	be	AUX
aijbe-998	151	8	subjected	subject	VERB
aijbe-998	151	9	to	to	ADP
aijbe-998	151	10	additional	additional	ADJ
aijbe-998	151	11	econometric	econometric	ADJ
aijbe-998	151	12	studies	study	NOUN
aijbe-998	151	13	.	.	PUNCT
aijbe-998	152	1	table	table	NOUN
aijbe-998	152	2	3	3	NUM
aijbe-998	152	3	:	:	PUNCT
aijbe-998	152	4	ols	ol	NOUN
aijbe-998	152	5	regression	regression	PROPN
aijbe-998	152	6	model	model	NOUN
aijbe-998	152	7	overall	overall	ADJ
aijbe-998	152	8	model	model	NOUN
aijbe-998	152	9	p	p	NOUN
aijbe-998	152	10	-	-	PUNCT
aijbe-998	152	11	value	value	NOUN
aijbe-998	152	12	=	=	SYM
aijbe-998	152	13	0.0000	0.0000	NUM
aijbe-998	152	14	gdp	gdp	NOUN
aijbe-998	152	15	coefficients	coefficient	NOUN
aijbe-998	152	16	test	test	NOUN
aijbe-998	152	17	-	-	PUNCT
aijbe-998	152	18	statistics	statistic	NOUN
aijbe-998	152	19	p	p	ADJ
aijbe-998	152	20	-	-	PUNCT
aijbe-998	152	21	value	value	NOUN
aijbe-998	152	22	vif	vif	NOUN
aijbe-998	152	23	taxation	taxation	NOUN
aijbe-998	152	24	6.889	6.889	NUM
aijbe-998	152	25	2.97	2.97	NUM
aijbe-998	152	26	0.006	0.006	NUM
aijbe-998	152	27	3.49	3.49	NUM
aijbe-998	152	28	fdi	fdi	NOUN
aijbe-998	152	29	11.431	11.431	NUM
aijbe-998	152	30	2.48	2.48	NUM
aijbe-998	152	31	0.019	0.019	NUM
aijbe-998	152	32	1.18	1.18	NUM
aijbe-998	152	33	poverty	poverty	NOUN
aijbe-998	152	34	rate	rate	NOUN
aijbe-998	152	35	-79.231	-79.231	PUNCT
aijbe-998	152	36	-4.82	-4.82	NUM
aijbe-998	152	37	0.000	0.000	NUM
aijbe-998	152	38	3.17	3.17	NUM
aijbe-998	152	39	constant	constant	ADJ
aijbe-998	152	40	7628.171	7628.171	NUM
aijbe-998	152	41	5.19	5.19	NUM
aijbe-998	152	42	0.000	0.000	NUM
aijbe-998	152	43	na	na	PRON
aijbe-998	152	44	r	r	NOUN
aijbe-998	152	45	-	-	PUNCT
aijbe-998	152	46	squared	square	VERB
aijbe-998	152	47	=	=	NOUN
aijbe-998	152	48	0.8789	0.8789	NUM
aijbe-998	152	49	adj	adj	NOUN
aijbe-998	152	50	r	r	NOUN
aijbe-998	152	51	-	-	PUNCT
aijbe-998	152	52	squared	square	VERB
aijbe-998	152	53	=	=	NOUN
aijbe-998	152	54	0.8663	0.8663	NUM
aijbe-998	152	55	diagnostic	diagnostic	ADJ
aijbe-998	152	56	tests	test	NOUN
aijbe-998	152	57	:	:	PUNCT
aijbe-998	152	58	normality	normality	NOUN
aijbe-998	152	59	test	test	NOUN
aijbe-998	152	60	with	with	ADP
aijbe-998	152	61	jarque	jarque	NOUN
aijbe-998	152	62	-	-	PUNCT
aijbe-998	152	63	bera	bera	NOUN
aijbe-998	152	64	:	:	PUNCT
aijbe-998	152	65	p	p	ADJ
aijbe-998	152	66	-	-	PUNCT
aijbe-998	152	67	value	value	NOUN
aijbe-998	152	68	=	=	NOUN
aijbe-998	152	69	0.4160	0.4160	NUM
aijbe-998	152	70	autocorrelation	autocorrelation	NOUN
aijbe-998	152	71	test	test	NOUN
aijbe-998	152	72	:	:	PUNCT
aijbe-998	152	73	p	p	X
aijbe-998	152	74	-	-	PUNCT
aijbe-998	152	75	value	value	NOUN
aijbe-998	152	76	=	=	NOUN
aijbe-998	152	77	0.0527	0.0527	NUM
aijbe-998	152	78	heteroscedasticity	heteroscedasticity	NOUN
aijbe-998	152	79	:	:	PUNCT
aijbe-998	152	80	p	p	ADJ
aijbe-998	152	81	-	-	PUNCT
aijbe-998	152	82	value	value	NOUN
aijbe-998	152	83	=	=	SYM
aijbe-998	152	84	0.2464	0.2464	NUM
aijbe-998	152	85	source	source	NOUN
aijbe-998	152	86	:	:	PUNCT
aijbe-998	152	87	author	author	NOUN
aijbe-998	152	88	’s	’s	PART
aijbe-998	152	89	computation	computation	NOUN
aijbe-998	152	90	table	table	NOUN
aijbe-998	152	91	3	3	NUM
aijbe-998	152	92	indicates	indicate	VERB
aijbe-998	152	93	that	that	SCONJ
aijbe-998	152	94	the	the	DET
aijbe-998	152	95	overall	overall	ADJ
aijbe-998	152	96	model	model	NOUN
aijbe-998	152	97	p	p	NOUN
aijbe-998	152	98	-	-	PUNCT
aijbe-998	152	99	value	value	NOUN
aijbe-998	152	100	is	be	AUX
aijbe-998	152	101	below	below	ADP
aijbe-998	152	102	0.05	0.05	NUM
aijbe-998	152	103	,	,	PUNCT
aijbe-998	152	104	the	the	DET
aijbe-998	152	105	threshold	threshold	NOUN
aijbe-998	152	106	for	for	ADP
aijbe-998	152	107	significance	significance	NOUN
aijbe-998	152	108	,	,	PUNCT
aijbe-998	152	109	suggesting	suggest	VERB
aijbe-998	152	110	that	that	SCONJ
aijbe-998	152	111	the	the	DET
aijbe-998	152	112	ols	ols	PROPN
aijbe-998	152	113	regression	regression	NOUN
aijbe-998	152	114	model	model	NOUN
aijbe-998	152	115	is	be	AUX
aijbe-998	152	116	statistically	statistically	ADV
aijbe-998	152	117	significant	significant	ADJ
aijbe-998	152	118	at	at	ADP
aijbe-998	152	119	the	the	DET
aijbe-998	152	120	5	5	NUM
aijbe-998	152	121	%	%	NOUN
aijbe-998	152	122	level	level	NOUN
aijbe-998	152	123	.	.	PUNCT
aijbe-998	153	1	this	this	PRON
aijbe-998	153	2	implies	imply	VERB
aijbe-998	153	3	a	a	DET
aijbe-998	153	4	significant	significant	ADJ
aijbe-998	153	5	linear	linear	ADJ
aijbe-998	153	6	relationship	relationship	NOUN
aijbe-998	153	7	between	between	ADP
aijbe-998	153	8	economic	economic	ADJ
aijbe-998	153	9	development	development	NOUN
aijbe-998	153	10	,	,	PUNCT
aijbe-998	153	11	taxation	taxation	NOUN
aijbe-998	153	12	,	,	PUNCT
aijbe-998	153	13	and	and	CCONJ
aijbe-998	153	14	fdi	fdi	PROPN
aijbe-998	153	15	,	,	PUNCT
aijbe-998	153	16	while	while	SCONJ
aijbe-998	153	17	controlling	control	VERB
aijbe-998	153	18	for	for	ADP
aijbe-998	153	19	the	the	DET
aijbe-998	153	20	poverty	poverty	NOUN
aijbe-998	153	21	rate	rate	NOUN
aijbe-998	153	22	in	in	ADP
aijbe-998	153	23	nigeria	nigeria	PROPN
aijbe-998	153	24	.	.	PUNCT
aijbe-998	154	1	the	the	DET
aijbe-998	154	2	coefficient	coefficient	NOUN
aijbe-998	154	3	estimates	estimate	NOUN
aijbe-998	154	4	of	of	ADP
aijbe-998	154	5	taxes	taxis	NOUN
aijbe-998	154	6	have	have	VERB
aijbe-998	154	7	a	a	DET
aijbe-998	154	8	strong	strong	ADJ
aijbe-998	154	9	positive	positive	ADJ
aijbe-998	154	10	influence	influence	NOUN
aijbe-998	154	11	on	on	ADP
aijbe-998	154	12	economic	economic	ADJ
aijbe-998	154	13	development	development	NOUN
aijbe-998	154	14	,	,	PUNCT
aijbe-998	154	15	suggesting	suggest	VERB
aijbe-998	154	16	that	that	SCONJ
aijbe-998	154	17	an	an	DET
aijbe-998	154	18	increase	increase	NOUN
aijbe-998	154	19	in	in	ADP
aijbe-998	154	20	taxation	taxation	NOUN
aijbe-998	154	21	will	will	AUX
aijbe-998	154	22	enhance	enhance	VERB
aijbe-998	154	23	economic	economic	ADJ
aijbe-998	154	24	development	development	NOUN
aijbe-998	154	25	,	,	PUNCT
aijbe-998	154	26	consistent	consistent	ADJ
aijbe-998	154	27	with	with	ADP
aijbe-998	154	28	the	the	DET
aijbe-998	154	29	first	first	ADJ
aijbe-998	154	30	study	study	NOUN
aijbe-998	154	31	hypothesis	hypothesis	NOUN
aijbe-998	154	32	(	(	PUNCT
aijbe-998	154	33	h1	h1	PROPN
aijbe-998	154	34	)	)	PUNCT
aijbe-998	154	35	.	.	PUNCT
aijbe-998	155	1	the	the	DET
aijbe-998	155	2	coefficient	coefficient	NOUN
aijbe-998	155	3	estimates	estimate	NOUN
aijbe-998	155	4	of	of	ADP
aijbe-998	155	5	fdi	fdi	NOUN
aijbe-998	155	6	exhibit	exhibit	VERB
aijbe-998	155	7	a	a	DET
aijbe-998	155	8	strong	strong	ADJ
aijbe-998	155	9	positive	positive	ADJ
aijbe-998	155	10	effect	effect	NOUN
aijbe-998	155	11	on	on	ADP
aijbe-998	155	12	economic	economic	ADJ
aijbe-998	155	13	growth	growth	NOUN
aijbe-998	155	14	,	,	PUNCT
aijbe-998	155	15	indicating	indicate	VERB
aijbe-998	155	16	that	that	SCONJ
aijbe-998	155	17	an	an	DET
aijbe-998	155	18	increase	increase	NOUN
aijbe-998	155	19	in	in	ADP
aijbe-998	155	20	fdi	fdi	NOUN
aijbe-998	155	21	will	will	AUX
aijbe-998	155	22	enhance	enhance	VERB
aijbe-998	155	23	economic	economic	ADJ
aijbe-998	155	24	development	development	NOUN
aijbe-998	155	25	,	,	PUNCT
aijbe-998	155	26	hence	hence	ADV
aijbe-998	155	27	corroborating	corroborate	VERB
aijbe-998	155	28	the	the	DET
aijbe-998	155	29	second	second	ADJ
aijbe-998	155	30	study	study	NOUN
aijbe-998	155	31	hypothesis	hypothesis	NOUN
aijbe-998	155	32	(	(	PUNCT
aijbe-998	155	33	h2	h2	NOUN
aijbe-998	155	34	)	)	PUNCT
aijbe-998	155	35	.	.	PUNCT
aijbe-998	156	1	the	the	DET
aijbe-998	156	2	coefficient	coefficient	NOUN
aijbe-998	156	3	estimates	estimate	NOUN
aijbe-998	156	4	indicate	indicate	VERB
aijbe-998	156	5	that	that	SCONJ
aijbe-998	156	6	the	the	DET
aijbe-998	156	7	poverty	poverty	NOUN
aijbe-998	156	8	rate	rate	NOUN
aijbe-998	156	9	negatively	negatively	ADV
aijbe-998	156	10	and	and	CCONJ
aijbe-998	156	11	significantly	significantly	ADV
aijbe-998	156	12	affects	affect	VERB
aijbe-998	156	13	economic	economic	ADJ
aijbe-998	156	14	development	development	NOUN
aijbe-998	156	15	,	,	PUNCT
aijbe-998	156	16	implying	imply	VERB
aijbe-998	156	17	that	that	SCONJ
aijbe-998	156	18	increases	increase	NOUN
aijbe-998	156	19	in	in	ADP
aijbe-998	156	20	the	the	DET
aijbe-998	156	21	poverty	poverty	NOUN
aijbe-998	156	22	rate	rate	NOUN
aijbe-998	156	23	decrease	decrease	VERB
aijbe-998	156	24	economic	economic	ADJ
aijbe-998	156	25	development	development	NOUN
aijbe-998	156	26	.	.	PUNCT
aijbe-998	157	1	furthermore	furthermore	ADV
aijbe-998	157	2	,	,	PUNCT
aijbe-998	157	3	the	the	DET
aijbe-998	157	4	variance	variance	NOUN
aijbe-998	157	5	inflation	inflation	NOUN
aijbe-998	157	6	factor	factor	NOUN
aijbe-998	157	7	(	(	PUNCT
aijbe-998	157	8	vif	vif	PROPN
aijbe-998	157	9	)	)	PUNCT
aijbe-998	157	10	for	for	ADP
aijbe-998	157	11	all	all	DET
aijbe-998	157	12	regressors	regressor	NOUN
aijbe-998	157	13	is	be	AUX
aijbe-998	157	14	below	below	ADP
aijbe-998	157	15	5	5	NUM
aijbe-998	157	16	,	,	PUNCT
aijbe-998	157	17	signifying	signify	VERB
aijbe-998	157	18	that	that	SCONJ
aijbe-998	157	19	the	the	DET
aijbe-998	157	20	ordinary	ordinary	ADJ
aijbe-998	157	21	least	least	ADJ
aijbe-998	157	22	squares	square	NOUN
aijbe-998	157	23	(	(	PUNCT
aijbe-998	157	24	ols	ol	NOUN
aijbe-998	157	25	)	)	PUNCT
aijbe-998	157	26	regression	regression	NOUN
aijbe-998	157	27	model	model	NOUN
aijbe-998	157	28	is	be	AUX
aijbe-998	157	29	free	free	ADJ
aijbe-998	157	30	from	from	ADP
aijbe-998	157	31	multicollinearity	multicollinearity	NOUN
aijbe-998	157	32	concerns	concern	NOUN
aijbe-998	157	33	.	.	PUNCT
aijbe-998	158	1	the	the	DET
aijbe-998	158	2	normality	normality	NOUN
aijbe-998	158	3	test	test	NOUN
aijbe-998	158	4	,	,	PUNCT
aijbe-998	158	5	autocorrelation	autocorrelation	NOUN
aijbe-998	158	6	,	,	PUNCT
aijbe-998	158	7	and	and	CCONJ
aijbe-998	158	8	heteroscedasticity	heteroscedasticity	NOUN
aijbe-998	158	9	test	test	NOUN
aijbe-998	158	10	showed	show	VERB
aijbe-998	158	11	that	that	SCONJ
aijbe-998	158	12	their	their	PRON
aijbe-998	158	13	respective	respective	ADJ
aijbe-998	158	14	probability	probability	NOUN
aijbe-998	158	15	values	value	NOUN
aijbe-998	158	16	exceeded	exceed	VERB
aijbe-998	158	17	the	the	DET
aijbe-998	158	18	0.05	0.05	NUM
aijbe-998	158	19	significance	significance	NOUN
aijbe-998	158	20	level	level	NOUN
aijbe-998	158	21	,	,	PUNCT
aijbe-998	158	22	indicating	indicate	VERB
aijbe-998	158	23	that	that	SCONJ
aijbe-998	158	24	the	the	DET
aijbe-998	158	25	model	model	NOUN
aijbe-998	158	26	satisfies	satisfy	VERB
aijbe-998	158	27	the	the	DET
aijbe-998	158	28	normality	normality	NOUN
aijbe-998	158	29	of	of	ADP
aijbe-998	158	30	the	the	DET
aijbe-998	158	31	residuals	residual	NOUN
aijbe-998	158	32	and	and	CCONJ
aijbe-998	158	33	does	do	AUX
aijbe-998	158	34	not	not	PART
aijbe-998	158	35	have	have	VERB
aijbe-998	158	36	the	the	DET
aijbe-998	158	37	problems	problem	NOUN
aijbe-998	158	38	of	of	ADP
aijbe-998	158	39	autocorrelation	autocorrelation	NOUN
aijbe-998	158	40	and	and	CCONJ
aijbe-998	158	41	heteroscedasticity	heteroscedasticity	NOUN
aijbe-998	158	42	,	,	PUNCT
aijbe-998	158	43	satisfying	satisfy	VERB
aijbe-998	158	44	the	the	DET
aijbe-998	158	45	ols	ol	NOUN
aijbe-998	158	46	assumptions	assumption	NOUN
aijbe-998	158	47	.	.	PUNCT
aijbe-998	159	1	the	the	DET
aijbe-998	159	2	r	r	NOUN
aijbe-998	159	3	-	-	PUNCT
aijbe-998	159	4	squared	square	VERB
aijbe-998	159	5	value	value	NOUN
aijbe-998	159	6	of	of	ADP
aijbe-998	159	7	0.8789	0.8789	NUM
aijbe-998	159	8	indicates	indicate	VERB
aijbe-998	159	9	that	that	SCONJ
aijbe-998	159	10	the	the	DET
aijbe-998	159	11	87.89	87.89	NUM
aijbe-998	159	12	%	%	NOUN
aijbe-998	159	13	variability	variability	NOUN
aijbe-998	159	14	in	in	ADP
aijbe-998	159	15	the	the	DET
aijbe-998	159	16	economic	economic	ADJ
aijbe-998	159	17	development	development	NOUN
aijbe-998	159	18	can	can	AUX
aijbe-998	159	19	be	be	AUX
aijbe-998	159	20	explained	explain	VERB
aijbe-998	159	21	by	by	ADP
aijbe-998	159	22	taxation	taxation	NOUN
aijbe-998	159	23	,	,	PUNCT
aijbe-998	159	24	fdi	fdi	NOUN
aijbe-998	159	25	and	and	CCONJ
aijbe-998	159	26	the	the	DET
aijbe-998	159	27	poverty	poverty	NOUN
aijbe-998	159	28	rate	rate	NOUN
aijbe-998	159	29	.	.	PUNCT
aijbe-998	160	1	table	table	NOUN
aijbe-998	160	2	4	4	NUM
aijbe-998	160	3	:	:	PUNCT
aijbe-998	160	4	fmols	fmol	VERB
aijbe-998	160	5	gdp	gdp	PROPN
aijbe-998	160	6	coefficients	coefficient	NOUN
aijbe-998	160	7	test	test	NOUN
aijbe-998	160	8	-	-	PUNCT
aijbe-998	160	9	statistics	statistic	NOUN
aijbe-998	160	10	p	p	ADJ
aijbe-998	160	11	-	-	PUNCT
aijbe-998	160	12	value	value	NOUN
aijbe-998	160	13	vif	vif	NOUN
aijbe-998	160	14	taxation	taxation	NOUN
aijbe-998	160	15	6.729	6.729	NUM
aijbe-998	160	16	2.626	2.626	NUM
aijbe-998	160	17	0.0138	0.0138	NUM
aijbe-998	160	18	3.35	3.35	NUM
aijbe-998	160	19	fdi	fdi	NOUN
aijbe-998	160	20	11.951	11.951	NUM
aijbe-998	160	21	2.339	2.339	NUM
aijbe-998	160	22	0.0267	0.0267	NUM
aijbe-998	160	23	1.17	1.17	NUM
aijbe-998	160	24	poverty	poverty	NOUN
aijbe-998	160	25	rate	rate	NOUN
aijbe-998	160	26	-81.868	-81.868	PUNCT
aijbe-998	160	27	-4.504	-4.504	NUM
aijbe-998	160	28	0.0001	0.0001	NUM
aijbe-998	160	29	3.06	3.06	NUM
aijbe-998	160	30	constant	constant	ADJ
aijbe-998	160	31	7866.352	7866.352	NUM
aijbe-998	160	32	4.843	4.843	NUM
aijbe-998	160	33	0.0000	0.0000	NUM
aijbe-998	160	34	na	na	ADP
aijbe-998	160	35	r	r	NOUN
aijbe-998	160	36	-	-	PUNCT
aijbe-998	160	37	squared	square	VERB
aijbe-998	160	38	=	=	PUNCT
aijbe-998	160	39	0.8720	0.8720	NUM
aijbe-998	160	40	adj	adj	NOUN
aijbe-998	160	41	r	r	NOUN
aijbe-998	160	42	-	-	PUNCT
aijbe-998	160	43	squared	square	VERB
aijbe-998	160	44	=	=	SYM
aijbe-998	160	45	0.8580	0.8580	NUM
aijbe-998	160	46	diagnostic	diagnostic	ADJ
aijbe-998	160	47	test	test	NOUN
aijbe-998	160	48	:	:	PUNCT
aijbe-998	160	49	normality	normality	NOUN
aijbe-998	160	50	test	test	NOUN
aijbe-998	160	51	with	with	ADP
aijbe-998	160	52	jarque	jarque	NOUN
aijbe-998	160	53	-	-	PUNCT
aijbe-998	160	54	bera	bera	NOUN
aijbe-998	160	55	:	:	PUNCT
aijbe-998	160	56	p	p	ADJ
aijbe-998	160	57	-	-	PUNCT
aijbe-998	160	58	value	value	NOUN
aijbe-998	160	59	=	=	SYM
aijbe-998	160	60	0.3995	0.3995	NUM
aijbe-998	160	61	ojedokun	ojedokun	NOUN
aijbe-998	160	62	olatunji	olatunji	NOUN
aijbe-998	160	63	dauda	dauda	NOUN
aijbe-998	160	64	(	(	PUNCT
aijbe-998	160	65	2025	2025	NUM
aijbe-998	160	66	)	)	PUNCT
aijbe-998	160	67	43	43	NUM
aijbe-998	160	68	sadi	sadi	PROPN
aijbe-998	160	69	international	international	PROPN
aijbe-998	160	70	journal	journal	PROPN
aijbe-998	160	71	of	of	ADP
aijbe-998	160	72	management	management	NOUN
aijbe-998	160	73	and	and	CCONJ
aijbe-998	160	74	accounting	accounting	NOUN
aijbe-998	160	75	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	160	76	/	/	SYM
aijbe-998	160	77	index.php	index.php	VERB
aijbe-998	160	78	/	/	SYM
aijbe-998	160	79	sijma	sijma	ADJ
aijbe-998	160	80	source	source	NOUN
aijbe-998	160	81	:	:	PUNCT
aijbe-998	160	82	author	author	NOUN
aijbe-998	160	83	’s	’s	PART
aijbe-998	160	84	computation	computation	NOUN
aijbe-998	160	85	table	table	NOUN
aijbe-998	160	86	4	4	NUM
aijbe-998	160	87	indicates	indicate	VERB
aijbe-998	160	88	that	that	SCONJ
aijbe-998	160	89	the	the	DET
aijbe-998	160	90	coefficient	coefficient	NOUN
aijbe-998	160	91	estimates	estimate	VERB
aijbe-998	160	92	for	for	ADP
aijbe-998	160	93	taxation	taxation	NOUN
aijbe-998	160	94	and	and	CCONJ
aijbe-998	160	95	foreign	foreign	ADJ
aijbe-998	160	96	direct	direct	ADJ
aijbe-998	160	97	investment	investment	NOUN
aijbe-998	160	98	(	(	PUNCT
aijbe-998	160	99	fdi	fdi	NOUN
aijbe-998	160	100	)	)	PUNCT
aijbe-998	160	101	exert	exert	VERB
aijbe-998	160	102	a	a	DET
aijbe-998	160	103	significant	significant	ADJ
aijbe-998	160	104	positive	positive	ADJ
aijbe-998	160	105	influence	influence	NOUN
aijbe-998	160	106	on	on	ADP
aijbe-998	160	107	economic	economic	ADJ
aijbe-998	160	108	development	development	NOUN
aijbe-998	160	109	in	in	ADP
aijbe-998	160	110	the	the	DET
aijbe-998	160	111	long	long	ADJ
aijbe-998	160	112	run	run	NOUN
aijbe-998	160	113	at	at	ADP
aijbe-998	160	114	the	the	DET
aijbe-998	160	115	5	5	NUM
aijbe-998	160	116	%	%	NOUN
aijbe-998	160	117	level	level	NOUN
aijbe-998	160	118	,	,	PUNCT
aijbe-998	160	119	signifying	signify	VERB
aijbe-998	160	120	that	that	SCONJ
aijbe-998	160	121	an	an	DET
aijbe-998	160	122	escalation	escalation	NOUN
aijbe-998	160	123	in	in	ADP
aijbe-998	160	124	taxation	taxation	NOUN
aijbe-998	160	125	and	and	CCONJ
aijbe-998	160	126	fdi	fdi	NOUN
aijbe-998	160	127	fosters	foster	VERB
aijbe-998	160	128	economic	economic	ADJ
aijbe-998	160	129	growth	growth	NOUN
aijbe-998	160	130	over	over	ADP
aijbe-998	160	131	time	time	NOUN
aijbe-998	160	132	.	.	PUNCT
aijbe-998	161	1	conversely	conversely	ADV
aijbe-998	161	2	,	,	PUNCT
aijbe-998	161	3	the	the	DET
aijbe-998	161	4	coefficient	coefficient	NOUN
aijbe-998	161	5	estimate	estimate	NOUN
aijbe-998	161	6	for	for	ADP
aijbe-998	161	7	the	the	DET
aijbe-998	161	8	poverty	poverty	NOUN
aijbe-998	161	9	rate	rate	NOUN
aijbe-998	161	10	demonstrates	demonstrate	VERB
aijbe-998	161	11	a	a	DET
aijbe-998	161	12	significant	significant	ADJ
aijbe-998	161	13	negative	negative	ADJ
aijbe-998	161	14	impact	impact	NOUN
aijbe-998	161	15	on	on	ADP
aijbe-998	161	16	economic	economic	ADJ
aijbe-998	161	17	development	development	NOUN
aijbe-998	161	18	in	in	ADP
aijbe-998	161	19	the	the	DET
aijbe-998	161	20	long	long	ADJ
aijbe-998	161	21	run	run	NOUN
aijbe-998	161	22	,	,	PUNCT
aijbe-998	161	23	implying	imply	VERB
aijbe-998	161	24	that	that	SCONJ
aijbe-998	161	25	an	an	DET
aijbe-998	161	26	increase	increase	NOUN
aijbe-998	161	27	in	in	ADP
aijbe-998	161	28	the	the	DET
aijbe-998	161	29	poverty	poverty	NOUN
aijbe-998	161	30	rate	rate	NOUN
aijbe-998	161	31	leads	lead	VERB
aijbe-998	161	32	to	to	ADP
aijbe-998	161	33	a	a	DET
aijbe-998	161	34	deterioration	deterioration	NOUN
aijbe-998	161	35	in	in	ADP
aijbe-998	161	36	economic	economic	ADJ
aijbe-998	161	37	development	development	NOUN
aijbe-998	161	38	over	over	ADP
aijbe-998	161	39	the	the	DET
aijbe-998	161	40	same	same	ADJ
aijbe-998	161	41	period	period	NOUN
aijbe-998	161	42	.	.	PUNCT
aijbe-998	162	1	the	the	DET
aijbe-998	162	2	r	r	NOUN
aijbe-998	162	3	-	-	PUNCT
aijbe-998	162	4	squared	square	VERB
aijbe-998	162	5	score	score	NOUN
aijbe-998	162	6	of	of	ADP
aijbe-998	162	7	0.872	0.872	NUM
aijbe-998	162	8	signifies	signifie	NOUN
aijbe-998	162	9	that	that	SCONJ
aijbe-998	162	10	87.2	87.2	NUM
aijbe-998	162	11	%	%	NOUN
aijbe-998	162	12	of	of	ADP
aijbe-998	162	13	the	the	DET
aijbe-998	162	14	variation	variation	NOUN
aijbe-998	162	15	in	in	ADP
aijbe-998	162	16	economic	economic	ADJ
aijbe-998	162	17	development	development	NOUN
aijbe-998	162	18	is	be	AUX
aijbe-998	162	19	attributable	attributable	ADJ
aijbe-998	162	20	to	to	ADP
aijbe-998	162	21	taxation	taxation	NOUN
aijbe-998	162	22	,	,	PUNCT
aijbe-998	162	23	foreign	foreign	ADJ
aijbe-998	162	24	direct	direct	ADJ
aijbe-998	162	25	investment	investment	NOUN
aijbe-998	162	26	,	,	PUNCT
aijbe-998	162	27	and	and	CCONJ
aijbe-998	162	28	poverty	poverty	NOUN
aijbe-998	162	29	.	.	PUNCT
aijbe-998	163	1	the	the	DET
aijbe-998	163	2	variance	variance	NOUN
aijbe-998	163	3	inflation	inflation	NOUN
aijbe-998	163	4	factor	factor	NOUN
aijbe-998	163	5	(	(	PUNCT
aijbe-998	163	6	vif	vif	PROPN
aijbe-998	163	7	)	)	PUNCT
aijbe-998	163	8	of	of	ADP
aijbe-998	163	9	the	the	DET
aijbe-998	163	10	fully	fully	ADV
aijbe-998	163	11	modified	modify	VERB
aijbe-998	163	12	ordinary	ordinary	ADJ
aijbe-998	163	13	least	least	ADJ
aijbe-998	163	14	squares	square	NOUN
aijbe-998	163	15	(	(	PUNCT
aijbe-998	163	16	fmols	fmol	NOUN
aijbe-998	163	17	)	)	PUNCT
aijbe-998	163	18	regressors	regressor	NOUN
aijbe-998	163	19	is	be	AUX
aijbe-998	163	20	below	below	ADP
aijbe-998	163	21	5	5	NUM
aijbe-998	163	22	,	,	PUNCT
aijbe-998	163	23	signifying	signify	VERB
aijbe-998	163	24	the	the	DET
aijbe-998	163	25	absence	absence	NOUN
aijbe-998	163	26	of	of	ADP
aijbe-998	163	27	multicollinearity	multicollinearity	NOUN
aijbe-998	163	28	in	in	ADP
aijbe-998	163	29	the	the	DET
aijbe-998	163	30	model	model	NOUN
aijbe-998	163	31	.	.	PUNCT
aijbe-998	164	1	furthermore	furthermore	ADV
aijbe-998	164	2	,	,	PUNCT
aijbe-998	164	3	the	the	DET
aijbe-998	164	4	normality	normality	NOUN
aijbe-998	164	5	test	test	NOUN
aijbe-998	164	6	of	of	ADP
aijbe-998	164	7	the	the	DET
aijbe-998	164	8	fmols	fmol	NOUN
aijbe-998	164	9	residuals	residual	NOUN
aijbe-998	164	10	revealed	reveal	VERB
aijbe-998	164	11	a	a	DET
aijbe-998	164	12	p	p	ADJ
aijbe-998	164	13	-	-	PUNCT
aijbe-998	164	14	value	value	NOUN
aijbe-998	164	15	greater	great	ADJ
aijbe-998	164	16	than	than	ADP
aijbe-998	164	17	0.05	0.05	NUM
aijbe-998	164	18	,	,	PUNCT
aijbe-998	164	19	indicating	indicate	VERB
aijbe-998	164	20	that	that	SCONJ
aijbe-998	164	21	the	the	DET
aijbe-998	164	22	residuals	residual	NOUN
aijbe-998	164	23	were	be	AUX
aijbe-998	164	24	normally	normally	ADV
aijbe-998	164	25	distributed	distribute	VERB
aijbe-998	164	26	,	,	PUNCT
aijbe-998	164	27	thereby	thereby	ADV
aijbe-998	164	28	affirming	affirm	VERB
aijbe-998	164	29	the	the	DET
aijbe-998	164	30	appropriateness	appropriateness	NOUN
aijbe-998	164	31	of	of	ADP
aijbe-998	164	32	the	the	DET
aijbe-998	164	33	fmols	fmol	NOUN
aijbe-998	164	34	methodology	methodology	NOUN
aijbe-998	164	35	.	.	PUNCT
aijbe-998	165	1	table	table	NOUN
aijbe-998	165	2	5	5	NUM
aijbe-998	165	3	:	:	PUNCT
aijbe-998	165	4	var	var	NOUN
aijbe-998	165	5	model	model	PROPN
aijbe-998	165	6	var	var	PROPN
aijbe-998	165	7	equation	equation	NOUN
aijbe-998	165	8	lag	lag	NOUN
aijbe-998	165	9	parameters	parameter	NOUN
aijbe-998	165	10	r	r	NOUN
aijbe-998	165	11	-	-	PUNCT
aijbe-998	165	12	squared	square	VERB
aijbe-998	165	13	p	p	NOUN
aijbe-998	165	14	-	-	PUNCT
aijbe-998	165	15	value	value	NOUN
aijbe-998	165	16	δgdp	δgdp	NOUN
aijbe-998	165	17	9	9	NUM
aijbe-998	165	18	0.9406	0.9406	NUM
aijbe-998	165	19	0.0000	0.0000	NUM
aijbe-998	165	20	δtaxation	δtaxation	NOUN
aijbe-998	165	21	9	9	NUM
aijbe-998	165	22	0.9263	0.9263	NUM
aijbe-998	165	23	0.0000	0.0000	NUM
aijbe-998	165	24	δfdi	δfdi	NOUN
aijbe-998	165	25	9	9	NUM
aijbe-998	165	26	0.8195	0.8195	NUM
aijbe-998	165	27	0.0000	0.0000	NUM
aijbe-998	165	28	δpoverty	δpoverty	NOUN
aijbe-998	165	29	9	9	NUM
aijbe-998	165	30	0.8829	0.8829	NUM
aijbe-998	165	31	0.0000	0.0000	NUM
aijbe-998	165	32	normality	normality	NOUN
aijbe-998	165	33	test	test	NOUN
aijbe-998	165	34	with	with	ADP
aijbe-998	165	35	jarque	jarque	NOUN
aijbe-998	165	36	-	-	PUNCT
aijbe-998	165	37	bera	bera	NOUN
aijbe-998	165	38	:	:	PUNCT
aijbe-998	165	39	p	p	ADJ
aijbe-998	165	40	-	-	PUNCT
aijbe-998	165	41	value	value	NOUN
aijbe-998	165	42	=	=	NOUN
aijbe-998	165	43	0.4885	0.4885	NUM
aijbe-998	165	44	autocorrelation	autocorrelation	NOUN
aijbe-998	165	45	test	test	NOUN
aijbe-998	165	46	:	:	PUNCT
aijbe-998	165	47	p	p	X
aijbe-998	165	48	-	-	PUNCT
aijbe-998	165	49	value	value	NOUN
aijbe-998	165	50	=	=	SYM
aijbe-998	165	51	0.1834	0.1834	NUM
aijbe-998	165	52	source	source	NOUN
aijbe-998	165	53	:	:	PUNCT
aijbe-998	165	54	author	author	NOUN
aijbe-998	165	55	’s	’s	PART
aijbe-998	165	56	computation	computation	NOUN
aijbe-998	165	57	table	table	NOUN
aijbe-998	165	58	5	5	NUM
aijbe-998	165	59	shows	show	VERB
aijbe-998	165	60	that	that	SCONJ
aijbe-998	165	61	the	the	DET
aijbe-998	165	62	differenced	differenced	ADJ
aijbe-998	165	63	endogenous	endogenous	ADJ
aijbe-998	165	64	series	series	NOUN
aijbe-998	165	65	of	of	ADP
aijbe-998	165	66	gdp	gdp	PROPN
aijbe-998	165	67	,	,	PUNCT
aijbe-998	165	68	taxation	taxation	NOUN
aijbe-998	165	69	,	,	PUNCT
aijbe-998	165	70	fdi	fdi	NOUN
aijbe-998	165	71	and	and	CCONJ
aijbe-998	165	72	poverty	poverty	NOUN
aijbe-998	165	73	have	have	VERB
aijbe-998	165	74	9	9	NUM
aijbe-998	165	75	estimated	estimate	VERB
aijbe-998	165	76	lag	lag	NOUN
aijbe-998	165	77	parameter	parameter	NOUN
aijbe-998	165	78	values	value	NOUN
aijbe-998	165	79	with	with	ADP
aijbe-998	165	80	their	their	PRON
aijbe-998	165	81	corresponding	correspond	VERB
aijbe-998	165	82	p	p	NOUN
aijbe-998	165	83	-	-	PUNCT
aijbe-998	165	84	values	value	NOUN
aijbe-998	165	85	less	less	ADJ
aijbe-998	165	86	than	than	ADP
aijbe-998	165	87	0.05	0.05	NUM
aijbe-998	165	88	significant	significant	ADJ
aijbe-998	165	89	level	level	NOUN
aijbe-998	165	90	,	,	PUNCT
aijbe-998	165	91	suggesting	suggest	VERB
aijbe-998	165	92	that	that	SCONJ
aijbe-998	165	93	there	there	PRON
aijbe-998	165	94	is	be	VERB
aijbe-998	165	95	a	a	DET
aijbe-998	165	96	short	short	ADJ
aijbe-998	165	97	-	-	PUNCT
aijbe-998	165	98	run	run	NOUN
aijbe-998	165	99	relationship	relationship	NOUN
aijbe-998	165	100	between	between	ADP
aijbe-998	165	101	the	the	DET
aijbe-998	165	102	economic	economic	ADJ
aijbe-998	165	103	development	development	NOUN
aijbe-998	165	104	,	,	PUNCT
aijbe-998	165	105	taxation	taxation	NOUN
aijbe-998	165	106	and	and	CCONJ
aijbe-998	165	107	fdi	fdi	NOUN
aijbe-998	165	108	while	while	SCONJ
aijbe-998	165	109	controlling	control	VERB
aijbe-998	165	110	for	for	ADP
aijbe-998	165	111	the	the	DET
aijbe-998	165	112	poverty	poverty	NOUN
aijbe-998	165	113	rate	rate	NOUN
aijbe-998	165	114	in	in	ADP
aijbe-998	165	115	nigeria	nigeria	PROPN
aijbe-998	165	116	.	.	PUNCT
aijbe-998	166	1	table	table	NOUN
aijbe-998	166	2	6	6	NUM
aijbe-998	166	3	:	:	PUNCT
aijbe-998	166	4	johansen	johansen	PROPN
aijbe-998	166	5	cointegration	cointegration	PROPN
aijbe-998	166	6	and	and	CCONJ
aijbe-998	166	7	vecm	vecm	NOUN
aijbe-998	166	8	johansen	johansen	PROPN
aijbe-998	166	9	tests	test	VERB
aijbe-998	166	10	for	for	ADP
aijbe-998	166	11	cointegration	cointegration	NOUN
aijbe-998	166	12	:	:	PUNCT
aijbe-998	166	13	trace	trace	NOUN
aijbe-998	166	14	statistic	statistic	NOUN
aijbe-998	166	15	at	at	ADP
aijbe-998	166	16	the	the	DET
aijbe-998	166	17	first	first	ADJ
aijbe-998	166	18	cointegrating	cointegrate	VERB
aijbe-998	166	19	equation	equation	NOUN
aijbe-998	166	20	:	:	PUNCT
aijbe-998	166	21	56.71	56.71	NUM
aijbe-998	166	22	critical	critical	ADJ
aijbe-998	166	23	value	value	NOUN
aijbe-998	166	24	5	5	NUM
aijbe-998	166	25	%	%	NOUN
aijbe-998	166	26	at	at	ADP
aijbe-998	166	27	first	first	ADJ
aijbe-998	166	28	cointegrating	cointegrate	VERB
aijbe-998	166	29	equation	equation	NOUN
aijbe-998	166	30	:	:	PUNCT
aijbe-998	166	31	47.21	47.21	NUM
aijbe-998	166	32	vecm	vecm	NOUN
aijbe-998	166	33	equation	equation	NOUN
aijbe-998	166	34	lag	lag	NOUN
aijbe-998	166	35	parameters	parameter	NOUN
aijbe-998	166	36	r	r	NOUN
aijbe-998	166	37	-	-	PUNCT
aijbe-998	166	38	squared	square	VERB
aijbe-998	166	39	p	p	NOUN
aijbe-998	166	40	-	-	PUNCT
aijbe-998	166	41	value	value	NOUN
aijbe-998	166	42	δgdp	δgdp	NOUN
aijbe-998	166	43	6	6	NUM
aijbe-998	166	44	0.1765	0.1765	NUM
aijbe-998	166	45	0.0087	0.0087	NUM
aijbe-998	166	46	δtaxation	δtaxation	NOUN
aijbe-998	166	47	6	6	NUM
aijbe-998	166	48	0.2556	0.2556	NUM
aijbe-998	166	49	0.0083	0.0083	NUM
aijbe-998	166	50	δfdi	δfdi	NOUN
aijbe-998	166	51	6	6	NUM
aijbe-998	166	52	0.3564	0.3564	NUM
aijbe-998	166	53	0.0314	0.0314	NUM
aijbe-998	166	54	δpoverty	δpoverty	NOUN
aijbe-998	166	55	6	6	NUM
aijbe-998	166	56	0.3211	0.3211	NUM
aijbe-998	166	57	0.0060	0.0060	NUM
aijbe-998	166	58	normality	normality	NOUN
aijbe-998	166	59	test	test	NOUN
aijbe-998	166	60	with	with	ADP
aijbe-998	166	61	jarque	jarque	NOUN
aijbe-998	166	62	-	-	PUNCT
aijbe-998	166	63	bera	bera	NOUN
aijbe-998	166	64	:	:	PUNCT
aijbe-998	166	65	p	p	ADJ
aijbe-998	166	66	-	-	PUNCT
aijbe-998	166	67	value	value	NOUN
aijbe-998	166	68	=	=	NOUN
aijbe-998	166	69	0.1917	0.1917	NUM
aijbe-998	166	70	autocorrelation	autocorrelation	NOUN
aijbe-998	166	71	test	test	NOUN
aijbe-998	166	72	:	:	PUNCT
aijbe-998	166	73	p	p	X
aijbe-998	166	74	-	-	PUNCT
aijbe-998	166	75	value	value	NOUN
aijbe-998	166	76	=	=	NOUN
aijbe-998	166	77	0.3700	0.3700	NUM
aijbe-998	166	78	source	source	NOUN
aijbe-998	166	79	:	:	PUNCT
aijbe-998	166	80	author	author	NOUN
aijbe-998	166	81	’s	’s	PART
aijbe-998	166	82	computation	computation	NOUN
aijbe-998	166	83	table	table	NOUN
aijbe-998	166	84	6	6	NUM
aijbe-998	166	85	shows	show	VERB
aijbe-998	166	86	that	that	SCONJ
aijbe-998	166	87	the	the	DET
aijbe-998	166	88	trace	trace	NOUN
aijbe-998	166	89	statistics	statistic	NOUN
aijbe-998	166	90	of	of	ADP
aijbe-998	166	91	about	about	ADP
aijbe-998	166	92	56.71	56.71	NUM
aijbe-998	166	93	for	for	ADP
aijbe-998	166	94	the	the	DET
aijbe-998	166	95	johansen	johansen	PROPN
aijbe-998	166	96	cointegration	cointegration	NOUN
aijbe-998	166	97	exceed	exceed	VERB
aijbe-998	166	98	the	the	DET
aijbe-998	166	99	critical	critical	ADJ
aijbe-998	166	100	value	value	NOUN
aijbe-998	166	101	of	of	ADP
aijbe-998	166	102	47.21	47.21	NUM
aijbe-998	166	103	at	at	ADP
aijbe-998	166	104	the	the	DET
aijbe-998	166	105	5	5	NUM
aijbe-998	166	106	%	%	NOUN
aijbe-998	166	107	level	level	NOUN
aijbe-998	166	108	,	,	PUNCT
aijbe-998	166	109	suggesting	suggest	VERB
aijbe-998	166	110	that	that	SCONJ
aijbe-998	166	111	there	there	PRON
aijbe-998	166	112	is	be	VERB
aijbe-998	166	113	an	an	DET
aijbe-998	166	114	appearance	appearance	NOUN
aijbe-998	166	115	of	of	ADP
aijbe-998	166	116	cointegration	cointegration	NOUN
aijbe-998	166	117	among	among	ADP
aijbe-998	166	118	the	the	DET
aijbe-998	166	119	series	series	NOUN
aijbe-998	166	120	,	,	PUNCT
aijbe-998	166	121	which	which	PRON
aijbe-998	166	122	suggests	suggest	VERB
aijbe-998	166	123	the	the	DET
aijbe-998	166	124	fitting	fitting	NOUN
aijbe-998	166	125	of	of	ADP
aijbe-998	166	126	the	the	DET
aijbe-998	166	127	vecm	vecm	NOUN
aijbe-998	166	128	.	.	PUNCT
aijbe-998	167	1	the	the	DET
aijbe-998	167	2	vecm	vecm	NOUN
aijbe-998	167	3	shows	show	VERB
aijbe-998	167	4	that	that	SCONJ
aijbe-998	167	5	the	the	DET
aijbe-998	167	6	differenced	differenced	ADJ
aijbe-998	167	7	endogenous	endogenous	ADJ
aijbe-998	167	8	series	series	NOUN
aijbe-998	167	9	having	have	VERB
aijbe-998	167	10	6	6	NUM
aijbe-998	167	11	estimated	estimate	VERB
aijbe-998	167	12	lag	lag	NOUN
aijbe-998	167	13	parameters	parameter	NOUN
aijbe-998	167	14	have	have	VERB
aijbe-998	167	15	probability	probability	NOUN
aijbe-998	167	16	values	value	NOUN
aijbe-998	167	17	less	less	ADJ
aijbe-998	167	18	than	than	ADP
aijbe-998	167	19	0.05	0.05	NUM
aijbe-998	167	20	significant	significant	ADJ
aijbe-998	167	21	level	level	NOUN
aijbe-998	167	22	,	,	PUNCT
aijbe-998	167	23	indicating	indicate	VERB
aijbe-998	167	24	that	that	SCONJ
aijbe-998	167	25	there	there	PRON
aijbe-998	167	26	is	be	VERB
aijbe-998	167	27	a	a	DET
aijbe-998	167	28	long	long	ADV
aijbe-998	167	29	-	-	PUNCT
aijbe-998	167	30	run	run	NOUN
aijbe-998	167	31	relationship	relationship	NOUN
aijbe-998	167	32	between	between	ADP
aijbe-998	167	33	the	the	DET
aijbe-998	167	34	economic	economic	ADJ
aijbe-998	167	35	development	development	NOUN
aijbe-998	167	36	,	,	PUNCT
aijbe-998	167	37	taxation	taxation	NOUN
aijbe-998	167	38	and	and	CCONJ
aijbe-998	167	39	fdi	fdi	NOUN
aijbe-998	167	40	while	while	SCONJ
aijbe-998	167	41	accounting	account	VERB
aijbe-998	167	42	for	for	ADP
aijbe-998	167	43	the	the	DET
aijbe-998	167	44	poverty	poverty	NOUN
aijbe-998	167	45	rate	rate	NOUN
aijbe-998	167	46	in	in	ADP
aijbe-998	167	47	nigeria	nigeria	PROPN
aijbe-998	167	48	.	.	PUNCT
aijbe-998	168	1	ojedokun	ojedokun	PROPN
aijbe-998	168	2	olatunji	olatunji	NOUN
aijbe-998	168	3	dauda	dauda	NOUN
aijbe-998	168	4	(	(	PUNCT
aijbe-998	168	5	2025	2025	NUM
aijbe-998	168	6	)	)	PUNCT
aijbe-998	168	7	44	44	NUM
aijbe-998	168	8	sadi	sadi	PROPN
aijbe-998	168	9	international	international	ADJ
aijbe-998	168	10	journal	journal	PROPN
aijbe-998	168	11	of	of	ADP
aijbe-998	168	12	management	management	NOUN
aijbe-998	168	13	and	and	CCONJ
aijbe-998	168	14	accounting	accounting	NOUN
aijbe-998	168	15	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	168	16	/	/	SYM
aijbe-998	168	17	index.php	index.php	VERB
aijbe-998	168	18	/	/	SYM
aijbe-998	168	19	sijma	sijma	ADJ
aijbe-998	168	20	figure	figure	NOUN
aijbe-998	168	21	1	1	NUM
aijbe-998	168	22	illustrates	illustrate	VERB
aijbe-998	168	23	the	the	DET
aijbe-998	168	24	combined	combine	VERB
aijbe-998	168	25	graph	graph	NOUN
aijbe-998	168	26	of	of	ADP
aijbe-998	168	27	the	the	DET
aijbe-998	168	28	upward	upward	ADJ
aijbe-998	168	29	trend	trend	NOUN
aijbe-998	168	30	pattern	pattern	NOUN
aijbe-998	168	31	of	of	ADP
aijbe-998	168	32	economic	economic	ADJ
aijbe-998	168	33	development	development	NOUN
aijbe-998	168	34	,	,	PUNCT
aijbe-998	168	35	declining	decline	VERB
aijbe-998	168	36	rate	rate	NOUN
aijbe-998	168	37	of	of	ADP
aijbe-998	168	38	taxation	taxation	NOUN
aijbe-998	168	39	,	,	PUNCT
aijbe-998	168	40	constant	constant	ADJ
aijbe-998	168	41	level	level	NOUN
aijbe-998	168	42	of	of	ADP
aijbe-998	168	43	poverty	poverty	NOUN
aijbe-998	168	44	,	,	PUNCT
aijbe-998	168	45	and	and	CCONJ
aijbe-998	168	46	low	low	ADJ
aijbe-998	168	47	state	state	NOUN
aijbe-998	168	48	of	of	ADP
aijbe-998	168	49	the	the	DET
aijbe-998	168	50	fdi	fdi	PROPN
aijbe-998	168	51	.	.	PUNCT
aijbe-998	169	1	figure	figure	NOUN
aijbe-998	169	2	1	1	NUM
aijbe-998	169	3	:	:	PUNCT
aijbe-998	169	4	combined	combined	ADJ
aijbe-998	169	5	graph	graph	NOUN
aijbe-998	169	6	of	of	ADP
aijbe-998	169	7	gdp	gdp	PROPN
aijbe-998	169	8	,	,	PUNCT
aijbe-998	169	9	taxation	taxation	NOUN
aijbe-998	169	10	,	,	PUNCT
aijbe-998	169	11	fdi	fdi	NOUN
aijbe-998	169	12	and	and	CCONJ
aijbe-998	169	13	poverty	poverty	NOUN
aijbe-998	169	14	against	against	ADP
aijbe-998	169	15	year	year	NOUN
aijbe-998	169	16	discussion	discussion	NOUN
aijbe-998	169	17	the	the	DET
aijbe-998	169	18	analysis	analysis	NOUN
aijbe-998	169	19	indicates	indicate	VERB
aijbe-998	169	20	that	that	SCONJ
aijbe-998	169	21	the	the	DET
aijbe-998	169	22	average	average	ADJ
aijbe-998	169	23	gdp	gdp	NOUN
aijbe-998	169	24	is	be	AUX
aijbe-998	169	25	approximately	approximately	ADV
aijbe-998	169	26	279	279	NUM
aijbe-998	169	27	billion	billion	NUM
aijbe-998	169	28	usd	usd	NOUN
aijbe-998	169	29	,	,	PUNCT
aijbe-998	169	30	exhibiting	exhibit	VERB
aijbe-998	169	31	a	a	DET
aijbe-998	169	32	variability	variability	NOUN
aijbe-998	169	33	of	of	ADP
aijbe-998	169	34	around	around	ADP
aijbe-998	169	35	170	170	NUM
aijbe-998	169	36	billion	billion	NUM
aijbe-998	169	37	usd	usd	NOUN
aijbe-998	169	38	.	.	PUNCT
aijbe-998	170	1	the	the	DET
aijbe-998	170	2	average	average	ADJ
aijbe-998	170	3	taxation	taxation	NOUN
aijbe-998	170	4	stands	stand	VERB
aijbe-998	170	5	at	at	ADP
aijbe-998	170	6	about	about	ADP
aijbe-998	170	7	18	18	NUM
aijbe-998	170	8	%	%	NOUN
aijbe-998	170	9	of	of	ADP
aijbe-998	170	10	gdp	gdp	NOUN
aijbe-998	170	11	,	,	PUNCT
aijbe-998	170	12	while	while	SCONJ
aijbe-998	170	13	the	the	DET
aijbe-998	170	14	average	average	ADJ
aijbe-998	170	15	fdi	fdi	NOUN
aijbe-998	170	16	is	be	AUX
aijbe-998	170	17	roughly	roughly	ADV
aijbe-998	170	18	3.0	3.0	NUM
aijbe-998	170	19	billion	billion	NUM
aijbe-998	170	20	usd	usd	NOUN
aijbe-998	170	21	,	,	PUNCT
aijbe-998	170	22	with	with	ADP
aijbe-998	170	23	a	a	DET
aijbe-998	170	24	variability	variability	NOUN
aijbe-998	170	25	of	of	ADP
aijbe-998	170	26	approximately	approximately	ADV
aijbe-998	170	27	2.6	2.6	NUM
aijbe-998	170	28	billion	billion	NUM
aijbe-998	170	29	usd	usd	NOUN
aijbe-998	170	30	.	.	PUNCT
aijbe-998	171	1	additionally	additionally	ADV
aijbe-998	171	2	,	,	PUNCT
aijbe-998	171	3	the	the	DET
aijbe-998	171	4	average	average	ADJ
aijbe-998	171	5	poverty	poverty	NOUN
aijbe-998	171	6	rate	rate	NOUN
aijbe-998	171	7	is	be	AUX
aijbe-998	171	8	about	about	ADV
aijbe-998	171	9	92	92	NUM
aijbe-998	171	10	%	%	NOUN
aijbe-998	171	11	,	,	PUNCT
aijbe-998	171	12	showing	show	VERB
aijbe-998	171	13	a	a	DET
aijbe-998	171	14	variability	variability	NOUN
aijbe-998	171	15	of	of	ADP
aijbe-998	171	16	around	around	ADP
aijbe-998	171	17	1.2	1.2	NUM
aijbe-998	171	18	%	%	NOUN
aijbe-998	171	19	during	during	ADP
aijbe-998	171	20	the	the	DET
aijbe-998	171	21	reviewed	review	VERB
aijbe-998	171	22	period	period	NOUN
aijbe-998	171	23	.	.	PUNCT
aijbe-998	172	1	this	this	PRON
aijbe-998	172	2	corresponds	correspond	VERB
aijbe-998	172	3	with	with	ADP
aijbe-998	172	4	nigeria	nigeria	PROPN
aijbe-998	172	5	’s	’s	PART
aijbe-998	172	6	present	present	ADJ
aijbe-998	172	7	economic	economic	ADJ
aijbe-998	172	8	situation	situation	NOUN
aijbe-998	172	9	,	,	PUNCT
aijbe-998	172	10	which	which	PRON
aijbe-998	172	11	is	be	AUX
aijbe-998	172	12	characterised	characterise	VERB
aijbe-998	172	13	by	by	ADP
aijbe-998	172	14	low	low	ADJ
aijbe-998	172	15	foreign	foreign	ADJ
aijbe-998	172	16	direct	direct	ADJ
aijbe-998	172	17	investment	investment	NOUN
aijbe-998	172	18	and	and	CCONJ
aijbe-998	172	19	taxation	taxation	NOUN
aijbe-998	172	20	,	,	PUNCT
aijbe-998	172	21	alongside	alongside	ADP
aijbe-998	172	22	a	a	DET
aijbe-998	172	23	rise	rise	NOUN
aijbe-998	172	24	in	in	ADP
aijbe-998	172	25	the	the	DET
aijbe-998	172	26	poverty	poverty	NOUN
aijbe-998	172	27	rate	rate	NOUN
aijbe-998	172	28	.	.	PUNCT
aijbe-998	173	1	furthermore	furthermore	ADV
aijbe-998	173	2	,	,	PUNCT
aijbe-998	173	3	the	the	DET
aijbe-998	173	4	unit	unit	NOUN
aijbe-998	173	5	root	root	NOUN
aijbe-998	173	6	test	test	NOUN
aijbe-998	173	7	demonstrates	demonstrate	VERB
aijbe-998	173	8	that	that	SCONJ
aijbe-998	173	9	the	the	DET
aijbe-998	173	10	presence	presence	NOUN
aijbe-998	173	11	of	of	ADP
aijbe-998	173	12	a	a	DET
aijbe-998	173	13	unit	unit	NOUN
aijbe-998	173	14	root	root	NOUN
aijbe-998	173	15	,	,	PUNCT
aijbe-998	173	16	which	which	PRON
aijbe-998	173	17	could	could	AUX
aijbe-998	173	18	yield	yield	VERB
aijbe-998	173	19	erroneous	erroneous	ADJ
aijbe-998	173	20	results	result	NOUN
aijbe-998	173	21	,	,	PUNCT
aijbe-998	173	22	has	have	AUX
aijbe-998	173	23	been	be	AUX
aijbe-998	173	24	eradicated	eradicate	VERB
aijbe-998	173	25	,	,	PUNCT
aijbe-998	173	26	indicating	indicate	VERB
aijbe-998	173	27	that	that	SCONJ
aijbe-998	173	28	additional	additional	ADJ
aijbe-998	173	29	study	study	NOUN
aijbe-998	173	30	may	may	AUX
aijbe-998	173	31	proceed	proceed	VERB
aijbe-998	173	32	.	.	PUNCT
aijbe-998	174	1	the	the	DET
aijbe-998	174	2	ols	ols	PROPN
aijbe-998	174	3	regression	regression	NOUN
aijbe-998	174	4	model	model	NOUN
aijbe-998	174	5	demonstrates	demonstrate	VERB
aijbe-998	174	6	statistical	statistical	ADJ
aijbe-998	174	7	significance	significance	NOUN
aijbe-998	174	8	at	at	ADP
aijbe-998	174	9	the	the	DET
aijbe-998	174	10	5	5	NUM
aijbe-998	174	11	%	%	NOUN
aijbe-998	174	12	level	level	NOUN
aijbe-998	174	13	,	,	PUNCT
aijbe-998	174	14	signifying	signify	VERB
aijbe-998	174	15	a	a	DET
aijbe-998	174	16	substantial	substantial	ADJ
aijbe-998	174	17	linear	linear	NOUN
aijbe-998	174	18	association	association	NOUN
aijbe-998	174	19	between	between	ADP
aijbe-998	174	20	economic	economic	ADJ
aijbe-998	174	21	development	development	NOUN
aijbe-998	174	22	,	,	PUNCT
aijbe-998	174	23	taxation	taxation	NOUN
aijbe-998	174	24	,	,	PUNCT
aijbe-998	174	25	and	and	CCONJ
aijbe-998	174	26	fdi	fdi	PROPN
aijbe-998	174	27	,	,	PUNCT
aijbe-998	174	28	while	while	SCONJ
aijbe-998	174	29	controlling	control	VERB
aijbe-998	174	30	for	for	ADP
aijbe-998	174	31	the	the	DET
aijbe-998	174	32	poverty	poverty	NOUN
aijbe-998	174	33	rate	rate	NOUN
aijbe-998	174	34	in	in	ADP
aijbe-998	174	35	nigeria	nigeria	PROPN
aijbe-998	174	36	.	.	PUNCT
aijbe-998	175	1	the	the	DET
aijbe-998	175	2	coefficient	coefficient	NOUN
aijbe-998	175	3	estimates	estimate	NOUN
aijbe-998	175	4	of	of	ADP
aijbe-998	175	5	taxation	taxation	NOUN
aijbe-998	175	6	exhibit	exhibit	VERB
aijbe-998	175	7	a	a	DET
aijbe-998	175	8	significant	significant	ADJ
aijbe-998	175	9	positive	positive	ADJ
aijbe-998	175	10	effect	effect	NOUN
aijbe-998	175	11	on	on	ADP
aijbe-998	175	12	economic	economic	ADJ
aijbe-998	175	13	development	development	NOUN
aijbe-998	175	14	,	,	PUNCT
aijbe-998	175	15	suggesting	suggest	VERB
aijbe-998	175	16	that	that	SCONJ
aijbe-998	175	17	an	an	DET
aijbe-998	175	18	increase	increase	NOUN
aijbe-998	175	19	in	in	ADP
aijbe-998	175	20	taxation	taxation	NOUN
aijbe-998	175	21	will	will	AUX
aijbe-998	175	22	enhance	enhance	VERB
aijbe-998	175	23	economic	economic	ADJ
aijbe-998	175	24	development	development	NOUN
aijbe-998	175	25	,	,	PUNCT
aijbe-998	175	26	corroborating	corroborate	VERB
aijbe-998	175	27	the	the	DET
aijbe-998	175	28	first	first	ADJ
aijbe-998	175	29	research	research	NOUN
aijbe-998	175	30	hypothesis	hypothesis	NOUN
aijbe-998	175	31	(	(	PUNCT
aijbe-998	175	32	h1	h1	PROPN
aijbe-998	175	33	)	)	PUNCT
aijbe-998	175	34	and	and	CCONJ
aijbe-998	175	35	reinforcing	reinforce	VERB
aijbe-998	175	36	both	both	CCONJ
aijbe-998	175	37	the	the	DET
aijbe-998	175	38	public	public	ADJ
aijbe-998	175	39	choice	choice	NOUN
aijbe-998	175	40	theory	theory	NOUN
aijbe-998	175	41	and	and	CCONJ
aijbe-998	175	42	the	the	DET
aijbe-998	175	43	endogenous	endogenous	ADJ
aijbe-998	175	44	growth	growth	NOUN
aijbe-998	175	45	theory	theory	NOUN
aijbe-998	175	46	.	.	PUNCT
aijbe-998	176	1	the	the	DET
aijbe-998	176	2	coefficient	coefficient	NOUN
aijbe-998	176	3	estimates	estimate	NOUN
aijbe-998	176	4	of	of	ADP
aijbe-998	176	5	fdi	fdi	NOUN
aijbe-998	176	6	exhibit	exhibit	VERB
aijbe-998	176	7	a	a	DET
aijbe-998	176	8	strong	strong	ADJ
aijbe-998	176	9	positive	positive	ADJ
aijbe-998	176	10	effect	effect	NOUN
aijbe-998	176	11	on	on	ADP
aijbe-998	176	12	economic	economic	ADJ
aijbe-998	176	13	growth	growth	NOUN
aijbe-998	176	14	,	,	PUNCT
aijbe-998	176	15	indicating	indicate	VERB
aijbe-998	176	16	that	that	SCONJ
aijbe-998	176	17	an	an	DET
aijbe-998	176	18	increase	increase	NOUN
aijbe-998	176	19	in	in	ADP
aijbe-998	176	20	fdi	fdi	NOUN
aijbe-998	176	21	will	will	AUX
aijbe-998	176	22	enhance	enhance	VERB
aijbe-998	176	23	economic	economic	ADJ
aijbe-998	176	24	development	development	NOUN
aijbe-998	176	25	,	,	PUNCT
aijbe-998	176	26	hence	hence	ADV
aijbe-998	176	27	corroborating	corroborate	VERB
aijbe-998	176	28	the	the	DET
aijbe-998	176	29	second	second	ADJ
aijbe-998	176	30	study	study	NOUN
aijbe-998	176	31	hypothesis	hypothesis	NOUN
aijbe-998	176	32	(	(	PUNCT
aijbe-998	176	33	h2	h2	NOUN
aijbe-998	176	34	)	)	PUNCT
aijbe-998	176	35	.	.	PUNCT
aijbe-998	177	1	this	this	PRON
aijbe-998	177	2	aligns	align	VERB
aijbe-998	177	3	with	with	ADP
aijbe-998	177	4	the	the	DET
aijbe-998	177	5	research	research	NOUN
aijbe-998	177	6	of	of	ADP
aijbe-998	177	7	sullivan	sullivan	PROPN
aijbe-998	177	8	and	and	CCONJ
aijbe-998	177	9	clark	clark	PROPN
aijbe-998	177	10	(	(	PUNCT
aijbe-998	177	11	2021	2021	NUM
aijbe-998	177	12	)	)	PUNCT
aijbe-998	177	13	,	,	PUNCT
aijbe-998	177	14	adebanjo	adebanjo	VERB
aijbe-998	177	15	et	et	PROPN
aijbe-998	177	16	al	al	PROPN
aijbe-998	177	17	.	.	PROPN
aijbe-998	178	1	(	(	PUNCT
aijbe-998	178	2	2024	2024	NUM
aijbe-998	178	3	)	)	PUNCT
aijbe-998	178	4	,	,	PUNCT
aijbe-998	178	5	john	john	PROPN
aijbe-998	178	6	(	(	PUNCT
aijbe-998	178	7	2016	2016	NUM
aijbe-998	178	8	)	)	PUNCT
aijbe-998	178	9	,	,	PUNCT
aijbe-998	178	10	and	and	CCONJ
aijbe-998	178	11	alabi	alabi	NOUN
aijbe-998	178	12	(	(	PUNCT
aijbe-998	178	13	2019	2019	NUM
aijbe-998	178	14	)	)	PUNCT
aijbe-998	178	15	.	.	PUNCT
aijbe-998	179	1	simultaneously	simultaneously	ADV
aijbe-998	179	2	,	,	PUNCT
aijbe-998	179	3	the	the	DET
aijbe-998	179	4	coefficient	coefficient	NOUN
aijbe-998	179	5	estimates	estimate	NOUN
aijbe-998	179	6	of	of	ADP
aijbe-998	179	7	the	the	DET
aijbe-998	179	8	poverty	poverty	NOUN
aijbe-998	179	9	rate	rate	NOUN
aijbe-998	179	10	exhibit	exhibit	VERB
aijbe-998	179	11	a	a	DET
aijbe-998	179	12	strong	strong	ADJ
aijbe-998	179	13	negative	negative	ADJ
aijbe-998	179	14	effect	effect	NOUN
aijbe-998	179	15	on	on	ADP
aijbe-998	179	16	economic	economic	ADJ
aijbe-998	179	17	growth	growth	NOUN
aijbe-998	179	18	,	,	PUNCT
aijbe-998	179	19	indicating	indicate	VERB
aijbe-998	179	20	that	that	SCONJ
aijbe-998	179	21	rises	rise	VERB
aijbe-998	179	22	in	in	ADP
aijbe-998	179	23	the	the	DET
aijbe-998	179	24	poverty	poverty	NOUN
aijbe-998	179	25	rate	rate	NOUN
aijbe-998	179	26	led	lead	VERB
aijbe-998	179	27	to	to	ADP
aijbe-998	179	28	a	a	DET
aijbe-998	179	29	deterioration	deterioration	NOUN
aijbe-998	179	30	in	in	ADP
aijbe-998	179	31	economic	economic	ADJ
aijbe-998	179	32	development	development	NOUN
aijbe-998	179	33	,	,	PUNCT
aijbe-998	179	34	corroborating	corroborate	VERB
aijbe-998	179	35	the	the	DET
aijbe-998	179	36	findings	finding	NOUN
aijbe-998	179	37	of	of	ADP
aijbe-998	179	38	davis	davis	PROPN
aijbe-998	179	39	(	(	PUNCT
aijbe-998	179	40	2022	2022	NUM
aijbe-998	179	41	)	)	PUNCT
aijbe-998	179	42	.	.	PUNCT
aijbe-998	180	1	the	the	DET
aijbe-998	180	2	estimated	estimate	VERB
aijbe-998	180	3	fmols	fmol	NOUN
aijbe-998	180	4	indicates	indicate	VERB
aijbe-998	180	5	that	that	SCONJ
aijbe-998	180	6	the	the	DET
aijbe-998	180	7	coefficients	coefficient	NOUN
aijbe-998	180	8	for	for	ADP
aijbe-998	180	9	taxation	taxation	NOUN
aijbe-998	180	10	and	and	CCONJ
aijbe-998	180	11	fdi	fdi	PROPN
aijbe-998	180	12	exert	exert	VERB
aijbe-998	180	13	a	a	DET
aijbe-998	180	14	significant	significant	ADJ
aijbe-998	180	15	positive	positive	ADJ
aijbe-998	180	16	influence	influence	NOUN
aijbe-998	180	17	on	on	ADP
aijbe-998	180	18	economic	economic	ADJ
aijbe-998	180	19	development	development	NOUN
aijbe-998	180	20	in	in	ADP
aijbe-998	180	21	the	the	DET
aijbe-998	180	22	long	long	ADJ
aijbe-998	180	23	run	run	NOUN
aijbe-998	180	24	at	at	ADP
aijbe-998	180	25	the	the	DET
aijbe-998	180	26	5	5	NUM
aijbe-998	180	27	%	%	NOUN
aijbe-998	180	28	level	level	NOUN
aijbe-998	180	29	,	,	PUNCT
aijbe-998	180	30	suggesting	suggest	VERB
aijbe-998	180	31	that	that	SCONJ
aijbe-998	180	32	increases	increase	NOUN
aijbe-998	180	33	in	in	ADP
aijbe-998	180	34	taxation	taxation	NOUN
aijbe-998	180	35	and	and	CCONJ
aijbe-998	180	36	fdi	fdi	NOUN
aijbe-998	180	37	enhance	enhance	NOUN
aijbe-998	180	38	ojedokun	ojedokun	NOUN
aijbe-998	180	39	olatunji	olatunji	NOUN
aijbe-998	180	40	dauda	dauda	NOUN
aijbe-998	180	41	(	(	PUNCT
aijbe-998	180	42	2025	2025	NUM
aijbe-998	180	43	)	)	PUNCT
aijbe-998	180	44	45	45	NUM
aijbe-998	180	45	sadi	sadi	PROPN
aijbe-998	180	46	international	international	ADJ
aijbe-998	180	47	journal	journal	PROPN
aijbe-998	180	48	of	of	ADP
aijbe-998	180	49	management	management	NOUN
aijbe-998	180	50	and	and	CCONJ
aijbe-998	180	51	accounting	accounting	NOUN
aijbe-998	180	52	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	180	53	/	/	SYM
aijbe-998	180	54	index.php	index.php	VERB
aijbe-998	180	55	/	/	SYM
aijbe-998	180	56	sijma	sijma	ADJ
aijbe-998	180	57	economic	economic	ADJ
aijbe-998	180	58	development	development	NOUN
aijbe-998	180	59	over	over	ADP
aijbe-998	180	60	time	time	NOUN
aijbe-998	180	61	.	.	PUNCT
aijbe-998	181	1	conversely	conversely	ADV
aijbe-998	181	2	,	,	PUNCT
aijbe-998	181	3	the	the	DET
aijbe-998	181	4	coefficient	coefficient	NOUN
aijbe-998	181	5	for	for	ADP
aijbe-998	181	6	the	the	DET
aijbe-998	181	7	poverty	poverty	NOUN
aijbe-998	181	8	rate	rate	NOUN
aijbe-998	181	9	demonstrates	demonstrate	VERB
aijbe-998	181	10	a	a	DET
aijbe-998	181	11	significant	significant	ADJ
aijbe-998	181	12	negative	negative	ADJ
aijbe-998	181	13	impact	impact	NOUN
aijbe-998	181	14	on	on	ADP
aijbe-998	181	15	economic	economic	ADJ
aijbe-998	181	16	development	development	NOUN
aijbe-998	181	17	in	in	ADP
aijbe-998	181	18	the	the	DET
aijbe-998	181	19	long	long	ADJ
aijbe-998	181	20	run	run	NOUN
aijbe-998	181	21	,	,	PUNCT
aijbe-998	181	22	implying	imply	VERB
aijbe-998	181	23	that	that	SCONJ
aijbe-998	181	24	an	an	DET
aijbe-998	181	25	increase	increase	NOUN
aijbe-998	181	26	in	in	ADP
aijbe-998	181	27	the	the	DET
aijbe-998	181	28	poverty	poverty	NOUN
aijbe-998	181	29	rate	rate	NOUN
aijbe-998	181	30	leads	lead	VERB
aijbe-998	181	31	to	to	ADP
aijbe-998	181	32	a	a	DET
aijbe-998	181	33	decline	decline	NOUN
aijbe-998	181	34	in	in	ADP
aijbe-998	181	35	economic	economic	ADJ
aijbe-998	181	36	development	development	NOUN
aijbe-998	181	37	over	over	ADP
aijbe-998	181	38	time	time	NOUN
aijbe-998	181	39	.	.	PUNCT
aijbe-998	182	1	the	the	DET
aijbe-998	182	2	var	var	PROPN
aijbe-998	182	3	model	model	NOUN
aijbe-998	182	4	indicates	indicate	VERB
aijbe-998	182	5	a	a	DET
aijbe-998	182	6	short	short	ADJ
aijbe-998	182	7	-	-	PUNCT
aijbe-998	182	8	term	term	NOUN
aijbe-998	182	9	relationship	relationship	NOUN
aijbe-998	182	10	among	among	ADP
aijbe-998	182	11	economic	economic	ADJ
aijbe-998	182	12	development	development	NOUN
aijbe-998	182	13	,	,	PUNCT
aijbe-998	182	14	taxation	taxation	NOUN
aijbe-998	182	15	,	,	PUNCT
aijbe-998	182	16	and	and	CCONJ
aijbe-998	182	17	fdi	fdi	PROPN
aijbe-998	182	18	,	,	PUNCT
aijbe-998	182	19	while	while	SCONJ
aijbe-998	182	20	controlling	control	VERB
aijbe-998	182	21	for	for	ADP
aijbe-998	182	22	the	the	DET
aijbe-998	182	23	poverty	poverty	NOUN
aijbe-998	182	24	rate	rate	NOUN
aijbe-998	182	25	in	in	ADP
aijbe-998	182	26	nigeria	nigeria	PROPN
aijbe-998	182	27	.	.	PUNCT
aijbe-998	183	1	the	the	DET
aijbe-998	183	2	johansen	johansen	PROPN
aijbe-998	183	3	cointegration	cointegration	PROPN
aijbe-998	183	4	test	test	NOUN
aijbe-998	183	5	suggests	suggest	VERB
aijbe-998	183	6	the	the	DET
aijbe-998	183	7	presence	presence	NOUN
aijbe-998	183	8	of	of	ADP
aijbe-998	183	9	cointegration	cointegration	NOUN
aijbe-998	183	10	,	,	PUNCT
aijbe-998	183	11	warranting	warrant	VERB
aijbe-998	183	12	the	the	DET
aijbe-998	183	13	application	application	NOUN
aijbe-998	183	14	of	of	ADP
aijbe-998	183	15	the	the	DET
aijbe-998	183	16	vecm	vecm	NOUN
aijbe-998	183	17	.	.	PUNCT
aijbe-998	184	1	the	the	DET
aijbe-998	184	2	estimated	estimate	VERB
aijbe-998	184	3	vecm	vecm	NOUN
aijbe-998	184	4	demonstrates	demonstrate	VERB
aijbe-998	184	5	a	a	DET
aijbe-998	184	6	long	long	ADJ
aijbe-998	184	7	-	-	PUNCT
aijbe-998	184	8	term	term	NOUN
aijbe-998	184	9	relationship	relationship	NOUN
aijbe-998	184	10	among	among	ADP
aijbe-998	184	11	economic	economic	ADJ
aijbe-998	184	12	development	development	NOUN
aijbe-998	184	13	,	,	PUNCT
aijbe-998	184	14	taxation	taxation	NOUN
aijbe-998	184	15	,	,	PUNCT
aijbe-998	184	16	and	and	CCONJ
aijbe-998	184	17	fdi	fdi	PROPN
aijbe-998	184	18	,	,	PUNCT
aijbe-998	184	19	while	while	SCONJ
aijbe-998	184	20	considering	consider	VERB
aijbe-998	184	21	the	the	DET
aijbe-998	184	22	poverty	poverty	NOUN
aijbe-998	184	23	rate	rate	NOUN
aijbe-998	184	24	in	in	ADP
aijbe-998	184	25	nigeria	nigeria	PROPN
aijbe-998	184	26	.	.	PUNCT
aijbe-998	185	1	conclusion	conclusion	NOUN
aijbe-998	185	2	taxation	taxation	NOUN
aijbe-998	185	3	is	be	AUX
aijbe-998	185	4	an	an	DET
aijbe-998	185	5	essential	essential	ADJ
aijbe-998	185	6	mechanism	mechanism	NOUN
aijbe-998	185	7	that	that	PRON
aijbe-998	185	8	facilitates	facilitate	VERB
aijbe-998	185	9	infrastructural	infrastructural	ADJ
aijbe-998	185	10	development	development	NOUN
aijbe-998	185	11	,	,	PUNCT
aijbe-998	185	12	hence	hence	ADV
aijbe-998	185	13	attracting	attract	VERB
aijbe-998	185	14	foreign	foreign	ADJ
aijbe-998	185	15	direct	direct	ADJ
aijbe-998	185	16	investment	investment	NOUN
aijbe-998	185	17	that	that	PRON
aijbe-998	185	18	promotes	promote	VERB
aijbe-998	185	19	economic	economic	ADJ
aijbe-998	185	20	growth	growth	NOUN
aijbe-998	185	21	.	.	PUNCT
aijbe-998	186	1	this	this	DET
aijbe-998	186	2	study	study	NOUN
aijbe-998	186	3	aims	aim	VERB
aijbe-998	186	4	to	to	PART
aijbe-998	186	5	analyse	analyse	VERB
aijbe-998	186	6	the	the	DET
aijbe-998	186	7	effects	effect	NOUN
aijbe-998	186	8	of	of	ADP
aijbe-998	186	9	taxation	taxation	NOUN
aijbe-998	186	10	and	and	CCONJ
aijbe-998	186	11	foreign	foreign	ADJ
aijbe-998	186	12	direct	direct	ADJ
aijbe-998	186	13	investment	investment	NOUN
aijbe-998	186	14	on	on	ADP
aijbe-998	186	15	nigeria	nigeria	PROPN
aijbe-998	186	16	's	's	PART
aijbe-998	186	17	economic	economic	ADJ
aijbe-998	186	18	development	development	NOUN
aijbe-998	186	19	,	,	PUNCT
aijbe-998	186	20	considering	consider	VERB
aijbe-998	186	21	the	the	DET
aijbe-998	186	22	nation	nation	NOUN
aijbe-998	186	23	's	's	PART
aijbe-998	186	24	poverty	poverty	NOUN
aijbe-998	186	25	rate	rate	NOUN
aijbe-998	186	26	.	.	PUNCT
aijbe-998	187	1	the	the	DET
aijbe-998	187	2	study	study	NOUN
aijbe-998	187	3	indicates	indicate	VERB
aijbe-998	187	4	that	that	SCONJ
aijbe-998	187	5	taxation	taxation	NOUN
aijbe-998	187	6	and	and	CCONJ
aijbe-998	187	7	foreign	foreign	ADJ
aijbe-998	187	8	direct	direct	ADJ
aijbe-998	187	9	investment	investment	NOUN
aijbe-998	187	10	(	(	PUNCT
aijbe-998	187	11	fdi	fdi	NOUN
aijbe-998	187	12	)	)	PUNCT
aijbe-998	187	13	exert	exert	VERB
aijbe-998	187	14	a	a	DET
aijbe-998	187	15	significant	significant	ADJ
aijbe-998	187	16	positive	positive	ADJ
aijbe-998	187	17	influence	influence	NOUN
aijbe-998	187	18	on	on	ADP
aijbe-998	187	19	economic	economic	ADJ
aijbe-998	187	20	development	development	NOUN
aijbe-998	187	21	,	,	PUNCT
aijbe-998	187	22	suggesting	suggest	VERB
aijbe-998	187	23	that	that	SCONJ
aijbe-998	187	24	increases	increase	NOUN
aijbe-998	187	25	in	in	ADP
aijbe-998	187	26	both	both	DET
aijbe-998	187	27	taxation	taxation	NOUN
aijbe-998	187	28	and	and	CCONJ
aijbe-998	187	29	fdi	fdi	NOUN
aijbe-998	187	30	will	will	AUX
aijbe-998	187	31	enhance	enhance	VERB
aijbe-998	187	32	economic	economic	ADJ
aijbe-998	187	33	growth	growth	NOUN
aijbe-998	187	34	.	.	PUNCT
aijbe-998	188	1	conversely	conversely	ADV
aijbe-998	188	2	,	,	PUNCT
aijbe-998	188	3	the	the	DET
aijbe-998	188	4	poverty	poverty	NOUN
aijbe-998	188	5	rate	rate	NOUN
aijbe-998	188	6	has	have	VERB
aijbe-998	188	7	a	a	DET
aijbe-998	188	8	significant	significant	ADJ
aijbe-998	188	9	negative	negative	ADJ
aijbe-998	188	10	effect	effect	NOUN
aijbe-998	188	11	on	on	ADP
aijbe-998	188	12	economic	economic	ADJ
aijbe-998	188	13	development	development	NOUN
aijbe-998	188	14	,	,	PUNCT
aijbe-998	188	15	implying	imply	VERB
aijbe-998	188	16	that	that	SCONJ
aijbe-998	188	17	increases	increase	NOUN
aijbe-998	188	18	in	in	ADP
aijbe-998	188	19	poverty	poverty	NOUN
aijbe-998	188	20	contribute	contribute	VERB
aijbe-998	188	21	to	to	ADP
aijbe-998	188	22	a	a	DET
aijbe-998	188	23	decline	decline	NOUN
aijbe-998	188	24	in	in	ADP
aijbe-998	188	25	economic	economic	ADJ
aijbe-998	188	26	progress	progress	NOUN
aijbe-998	188	27	.	.	PUNCT
aijbe-998	189	1	the	the	DET
aijbe-998	189	2	findings	finding	NOUN
aijbe-998	189	3	indicate	indicate	VERB
aijbe-998	189	4	that	that	SCONJ
aijbe-998	189	5	taxation	taxation	NOUN
aijbe-998	189	6	and	and	CCONJ
aijbe-998	189	7	foreign	foreign	ADJ
aijbe-998	189	8	direct	direct	ADJ
aijbe-998	189	9	investment	investment	NOUN
aijbe-998	189	10	(	(	PUNCT
aijbe-998	189	11	fdi	fdi	NOUN
aijbe-998	189	12	)	)	PUNCT
aijbe-998	189	13	exert	exert	VERB
aijbe-998	189	14	a	a	DET
aijbe-998	189	15	significant	significant	ADJ
aijbe-998	189	16	positive	positive	ADJ
aijbe-998	189	17	influence	influence	NOUN
aijbe-998	189	18	on	on	ADP
aijbe-998	189	19	economic	economic	ADJ
aijbe-998	189	20	development	development	NOUN
aijbe-998	189	21	in	in	ADP
aijbe-998	189	22	the	the	DET
aijbe-998	189	23	long	long	ADJ
aijbe-998	189	24	term	term	NOUN
aijbe-998	189	25	,	,	PUNCT
aijbe-998	189	26	suggesting	suggest	VERB
aijbe-998	189	27	that	that	SCONJ
aijbe-998	189	28	increases	increase	NOUN
aijbe-998	189	29	in	in	ADP
aijbe-998	189	30	taxation	taxation	NOUN
aijbe-998	189	31	and	and	CCONJ
aijbe-998	189	32	fdi	fdi	NOUN
aijbe-998	189	33	enhance	enhance	VERB
aijbe-998	189	34	economic	economic	ADJ
aijbe-998	189	35	growth	growth	NOUN
aijbe-998	189	36	over	over	ADP
aijbe-998	189	37	time	time	NOUN
aijbe-998	189	38	.	.	PUNCT
aijbe-998	190	1	conversely	conversely	ADV
aijbe-998	190	2	,	,	PUNCT
aijbe-998	190	3	the	the	DET
aijbe-998	190	4	poverty	poverty	NOUN
aijbe-998	190	5	rate	rate	NOUN
aijbe-998	190	6	has	have	VERB
aijbe-998	190	7	a	a	DET
aijbe-998	190	8	significant	significant	ADJ
aijbe-998	190	9	negative	negative	ADJ
aijbe-998	190	10	impact	impact	NOUN
aijbe-998	190	11	on	on	ADP
aijbe-998	190	12	economic	economic	ADJ
aijbe-998	190	13	development	development	NOUN
aijbe-998	190	14	eventually	eventually	ADV
aijbe-998	190	15	.	.	PUNCT
aijbe-998	191	1	consequently	consequently	ADV
aijbe-998	191	2	,	,	PUNCT
aijbe-998	191	3	the	the	DET
aijbe-998	191	4	nigerian	nigerian	ADJ
aijbe-998	191	5	government	government	NOUN
aijbe-998	191	6	should	should	AUX
aijbe-998	191	7	enact	enact	VERB
aijbe-998	191	8	effective	effective	ADJ
aijbe-998	191	9	fiscal	fiscal	ADJ
aijbe-998	191	10	policies	policy	NOUN
aijbe-998	191	11	to	to	PART
aijbe-998	191	12	address	address	VERB
aijbe-998	191	13	the	the	DET
aijbe-998	191	14	elevated	elevated	ADJ
aijbe-998	191	15	poverty	poverty	NOUN
aijbe-998	191	16	rate	rate	NOUN
aijbe-998	191	17	that	that	PRON
aijbe-998	191	18	contributes	contribute	VERB
aijbe-998	191	19	to	to	ADP
aijbe-998	191	20	tax	tax	NOUN
aijbe-998	191	21	evasion	evasion	NOUN
aijbe-998	191	22	.	.	PUNCT
aijbe-998	192	1	additionally	additionally	ADV
aijbe-998	192	2	,	,	PUNCT
aijbe-998	192	3	the	the	DET
aijbe-998	192	4	relevant	relevant	ADJ
aijbe-998	192	5	tax	tax	NOUN
aijbe-998	192	6	authority	authority	NOUN
aijbe-998	192	7	must	must	AUX
aijbe-998	192	8	educate	educate	VERB
aijbe-998	192	9	the	the	DET
aijbe-998	192	10	entire	entire	ADJ
aijbe-998	192	11	populace	populace	NOUN
aijbe-998	192	12	on	on	ADP
aijbe-998	192	13	the	the	DET
aijbe-998	192	14	significance	significance	NOUN
aijbe-998	192	15	of	of	ADP
aijbe-998	192	16	tax	tax	NOUN
aijbe-998	192	17	compliance	compliance	NOUN
aijbe-998	192	18	and	and	CCONJ
aijbe-998	192	19	implement	implement	VERB
aijbe-998	192	20	the	the	DET
aijbe-998	192	21	new	new	ADJ
aijbe-998	192	22	tax	tax	NOUN
aijbe-998	192	23	legislation	legislation	NOUN
aijbe-998	192	24	aimed	aim	VERB
aijbe-998	192	25	at	at	ADP
aijbe-998	192	26	fostering	foster	VERB
aijbe-998	192	27	infrastructural	infrastructural	ADJ
aijbe-998	192	28	development	development	NOUN
aijbe-998	192	29	,	,	PUNCT
aijbe-998	192	30	attracting	attract	VERB
aijbe-998	192	31	foreign	foreign	ADJ
aijbe-998	192	32	direct	direct	ADJ
aijbe-998	192	33	investment	investment	NOUN
aijbe-998	192	34	,	,	PUNCT
aijbe-998	192	35	and	and	CCONJ
aijbe-998	192	36	promoting	promote	VERB
aijbe-998	192	37	economic	economic	ADJ
aijbe-998	192	38	growth	growth	NOUN
aijbe-998	192	39	.	.	PUNCT
aijbe-998	193	1	references	reference	NOUN
aijbe-998	193	2	abd	abd	PROPN
aijbe-998	193	3	hakim	hakim	PROPN
aijbe-998	193	4	,	,	PUNCT
aijbe-998	193	5	t.	t.	PROPN
aijbe-998	193	6	,	,	PUNCT
aijbe-998	193	7	karia	karia	PROPN
aijbe-998	193	8	,	,	PUNCT
aijbe-998	193	9	a.	a.	NOUN
aijbe-998	193	10	a.	a.	PROPN
aijbe-998	193	11	,	,	PUNCT
aijbe-998	193	12	david	david	PROPN
aijbe-998	193	13	,	,	PUNCT
aijbe-998	193	14	j.	j.	PROPN
aijbe-998	193	15	,	,	PUNCT
aijbe-998	193	16	ginsad	ginsad	PROPN
aijbe-998	193	17	,	,	PUNCT
aijbe-998	193	18	r.	r.	PROPN
aijbe-998	193	19	,	,	PUNCT
aijbe-998	193	20	lokman	lokman	NOUN
aijbe-998	193	21	,	,	PUNCT
aijbe-998	193	22	n.	n.	NOUN
aijbe-998	193	23	,	,	PUNCT
aijbe-998	193	24	&	&	CCONJ
aijbe-998	193	25	zolkafli	zolkafli	PROPN
aijbe-998	193	26	,	,	PUNCT
aijbe-998	193	27	s.	s.	PROPN
aijbe-998	193	28	(	(	PUNCT
aijbe-998	193	29	2022	2022	NUM
aijbe-998	193	30	)	)	PUNCT
aijbe-998	193	31	.	.	PUNCT
aijbe-998	194	1	impact	impact	NOUN
aijbe-998	194	2	of	of	ADP
aijbe-998	194	3	direct	direct	ADJ
aijbe-998	194	4	and	and	CCONJ
aijbe-998	194	5	indirect	indirect	ADJ
aijbe-998	194	6	taxes	taxis	NOUN
aijbe-998	194	7	on	on	ADP
aijbe-998	194	8	economic	economic	ADJ
aijbe-998	194	9	development	development	NOUN
aijbe-998	194	10	:	:	PUNCT
aijbe-998	194	11	a	a	DET
aijbe-998	194	12	comparison	comparison	NOUN
aijbe-998	194	13	between	between	ADP
aijbe-998	194	14	developed	developed	ADJ
aijbe-998	194	15	and	and	CCONJ
aijbe-998	194	16	developing	develop	VERB
aijbe-998	194	17	countries	country	NOUN
aijbe-998	194	18	.	.	PUNCT
aijbe-998	195	1	cogent	cogent	NOUN
aijbe-998	195	2	economics	economics	PROPN
aijbe-998	195	3	&	&	CCONJ
aijbe-998	195	4	finance	finance	PROPN
aijbe-998	195	5	,	,	PUNCT
aijbe-998	195	6	10(1	10(1	NUM
aijbe-998	195	7	)	)	PUNCT
aijbe-998	195	8	,	,	PUNCT
aijbe-998	195	9	2141423	2141423	NUM
aijbe-998	195	10	.	.	PUNCT
aijbe-998	196	1	adebanjo	adebanjo	PROPN
aijbe-998	196	2	,	,	PUNCT
aijbe-998	196	3	s.	s.	PROPN
aijbe-998	196	4	,	,	PUNCT
aijbe-998	196	5	banchani	banchani	PROPN
aijbe-998	196	6	,	,	PUNCT
aijbe-998	196	7	e.	e.	PROPN
aijbe-998	196	8	,	,	PUNCT
aijbe-998	196	9	mishiwo	mishiwo	PROPN
aijbe-998	196	10	,	,	PUNCT
aijbe-998	196	11	s.	s.	PROPN
aijbe-998	196	12	h.	h.	PROPN
aijbe-998	196	13	,	,	PUNCT
aijbe-998	196	14	&	&	CCONJ
aijbe-998	196	15	adejumo	adejumo	PROPN
aijbe-998	196	16	,	,	PUNCT
aijbe-998	196	17	b.	b.	PROPN
aijbe-998	196	18	(	(	PUNCT
aijbe-998	196	19	2024	2024	NUM
aijbe-998	196	20	)	)	PUNCT
aijbe-998	196	21	.	.	PUNCT
aijbe-998	197	1	developmental	developmental	ADJ
aijbe-998	197	2	impact	impact	NOUN
aijbe-998	197	3	of	of	ADP
aijbe-998	197	4	taxation	taxation	NOUN
aijbe-998	197	5	on	on	ADP
aijbe-998	197	6	the	the	DET
aijbe-998	197	7	economic	economic	ADJ
aijbe-998	197	8	performance	performance	NOUN
aijbe-998	197	9	of	of	ADP
aijbe-998	197	10	selected	select	VERB
aijbe-998	197	11	developed	develop	VERB
aijbe-998	197	12	economies	economy	NOUN
aijbe-998	197	13	around	around	ADP
aijbe-998	197	14	the	the	DET
aijbe-998	197	15	world	world	NOUN
aijbe-998	197	16	.	.	PUNCT
aijbe-998	198	1	american	american	ADJ
aijbe-998	198	2	interdisciplinary	interdisciplinary	PROPN
aijbe-998	198	3	journal	journal	NOUN
aijbe-998	198	4	of	of	ADP
aijbe-998	198	5	business	business	NOUN
aijbe-998	198	6	and	and	CCONJ
aijbe-998	198	7	economics	economic	NOUN
aijbe-998	198	8	(	(	PUNCT
aijbe-998	198	9	aijbe	aijbe	NOUN
aijbe-998	198	10	)	)	PUNCT
aijbe-998	198	11	,	,	PUNCT
aijbe-998	198	12	11(2	11(2	X
aijbe-998	198	13	)	)	PUNCT
aijbe-998	198	14	,	,	PUNCT
aijbe-998	198	15	78–91	78–91	NUM
aijbe-998	198	16	.	.	PUNCT
aijbe-998	199	1	https://doi.org/10.5281/zenodo.11617509	https://doi.org/10.5281/zenodo.11617509	PROPN
aijbe-998	199	2	adebanjo	adebanjo	PROPN
aijbe-998	199	3	,	,	PUNCT
aijbe-998	199	4	s.	s.	PROPN
aijbe-998	199	5	,	,	PUNCT
aijbe-998	199	6	banchani	banchani	PROPN
aijbe-998	199	7	,	,	PUNCT
aijbe-998	199	8	e.	e.	PROPN
aijbe-998	199	9	,	,	PUNCT
aijbe-998	199	10	mishiwo	mishiwo	PROPN
aijbe-998	199	11	,	,	PUNCT
aijbe-998	199	12	s.h	s.h	PROPN
aijbe-998	199	13	.	.	PROPN
aijbe-998	199	14	,	,	PUNCT
aijbe-998	199	15	&	&	CCONJ
aijbe-998	199	16	sanusi	sanusi	PROPN
aijbe-998	199	17	,	,	PUNCT
aijbe-998	199	18	i.	i.	PROPN
aijbe-998	199	19	(	(	PUNCT
aijbe-998	199	20	2024	2024	NUM
aijbe-998	199	21	)	)	PUNCT
aijbe-998	199	22	.	.	PUNCT
aijbe-998	200	1	determinants	determinant	NOUN
aijbe-998	200	2	of	of	ADP
aijbe-998	200	3	workers	worker	NOUN
aijbe-998	200	4	’	'	PUNCT
aijbe-998	200	5	new	new	ADJ
aijbe-998	200	6	minimum	minimum	NOUN
aijbe-998	200	7	wage	wage	NOUN
aijbe-998	200	8	in	in	ADP
aijbe-998	200	9	nigeria	nigeria	PROPN
aijbe-998	200	10	:	:	PUNCT
aijbe-998	200	11	incorporating	incorporate	VERB
aijbe-998	200	12	nigeria	nigeria	PROPN
aijbe-998	200	13	’s	’s	PART
aijbe-998	200	14	current	current	ADJ
aijbe-998	200	15	economic	economic	ADJ
aijbe-998	200	16	situation	situation	NOUN
aijbe-998	200	17	.	.	PUNCT
aijbe-998	201	1	sri	sri	PROPN
aijbe-998	201	2	lankan	lankan	PROPN
aijbe-998	201	3	journal	journal	PROPN
aijbe-998	201	4	of	of	ADP
aijbe-998	201	5	applied	apply	VERB
aijbe-998	201	6	statistics	statistic	NOUN
aijbe-998	201	7	.	.	PUNCT
aijbe-998	202	1	25(2	25(2	NUM
aijbe-998	202	2	)	)	PUNCT
aijbe-998	202	3	,	,	PUNCT
aijbe-998	202	4	75	75	NUM
aijbe-998	202	5	-	-	SYM
aijbe-998	202	6	100	100	NUM
aijbe-998	202	7	.	.	PUNCT
aijbe-998	203	1	https://doi.org/10.4038/sljas.v25i2.8128	https://doi.org/10.4038/sljas.v25i2.8128	X
aijbe-998	204	1	adefolake	adefolake	ADV
aijbe-998	204	2	,	,	PUNCT
aijbe-998	204	3	a.	a.	NOUN
aijbe-998	204	4	o.	o.	PROPN
aijbe-998	204	5	,	,	PUNCT
aijbe-998	204	6	&	&	CCONJ
aijbe-998	204	7	omodero	omodero	NOUN
aijbe-998	204	8	,	,	PUNCT
aijbe-998	204	9	c.	c.	PROPN
aijbe-998	204	10	o.	o.	PROPN
aijbe-998	204	11	(	(	PUNCT
aijbe-998	204	12	2022	2022	NUM
aijbe-998	204	13	)	)	PUNCT
aijbe-998	204	14	.	.	PUNCT
aijbe-998	205	1	tax	tax	NOUN
aijbe-998	205	2	revenue	revenue	NOUN
aijbe-998	205	3	and	and	CCONJ
aijbe-998	205	4	economic	economic	ADJ
aijbe-998	205	5	growth	growth	NOUN
aijbe-998	205	6	in	in	ADP
aijbe-998	205	7	nigeria	nigeria	PROPN
aijbe-998	205	8	.	.	PUNCT
aijbe-998	206	1	cogent	cogent	NOUN
aijbe-998	206	2	business	business	PROPN
aijbe-998	206	3	&	&	CCONJ
aijbe-998	206	4	management	management	PROPN
aijbe-998	206	5	,	,	PUNCT
aijbe-998	206	6	9(1	9(1	NUM
aijbe-998	206	7	)	)	PUNCT
aijbe-998	206	8	.	.	PUNCT
aijbe-998	207	1	https://doi.org/10.1080/23311975.2022.2115282	https://doi.org/10.1080/23311975.2022.2115282	PROPN
aijbe-998	207	2	alabi	alabi	NOUN
aijbe-998	207	3	,	,	PUNCT
aijbe-998	207	4	k.	k.	PROPN
aijbe-998	207	5	(	(	PUNCT
aijbe-998	207	6	2019	2019	NUM
aijbe-998	207	7	)	)	PUNCT
aijbe-998	207	8	the	the	DET
aijbe-998	207	9	impact	impact	NOUN
aijbe-998	207	10	of	of	ADP
aijbe-998	207	11	foreign	foreign	ADJ
aijbe-998	207	12	direct	direct	ADJ
aijbe-998	207	13	investment	investment	NOUN
aijbe-998	207	14	on	on	ADP
aijbe-998	207	15	economic	economic	ADJ
aijbe-998	207	16	growth	growth	NOUN
aijbe-998	207	17	:	:	PUNCT
aijbe-998	207	18	nigeria	nigeria	PROPN
aijbe-998	207	19	experience	experience	NOUN
aijbe-998	207	20	.	.	PUNCT
aijbe-998	208	1	open	open	ADJ
aijbe-998	208	2	journal	journal	PROPN
aijbe-998	208	3	of	of	ADP
aijbe-998	208	4	applied	apply	VERB
aijbe-998	208	5	sciences	science	NOUN
aijbe-998	208	6	,	,	PUNCT
aijbe-998	208	7	9	9	NUM
aijbe-998	208	8	,	,	PUNCT
aijbe-998	208	9	372	372	NUM
aijbe-998	208	10	-	-	SYM
aijbe-998	208	11	385	385	NUM
aijbe-998	208	12	.	.	PUNCT
aijbe-998	209	1	doi	doi	NOUN
aijbe-998	209	2	:	:	PUNCT
aijbe-998	209	3	10.4236	10.4236	NUM
aijbe-998	209	4	/	/	SYM
aijbe-998	209	5	ojapps.2019.95031	ojapps.2019.95031	PROPN
aijbe-998	209	6	.	.	PUNCT
aijbe-998	209	7	https://doi.org/10.4038/sljas.v25i2.8128	https://doi.org/10.4038/sljas.v25i2.8128	X
aijbe-998	210	1	https://doi.org/10.4236/ojapps.2019.95031	https://doi.org/10.4236/ojapps.2019.95031	PROPN
aijbe-998	210	2	ojedokun	ojedokun	NOUN
aijbe-998	210	3	olatunji	olatunji	NOUN
aijbe-998	210	4	dauda	dauda	NOUN
aijbe-998	210	5	(	(	PUNCT
aijbe-998	210	6	2025	2025	NUM
aijbe-998	210	7	)	)	PUNCT
aijbe-998	210	8	46	46	NUM
aijbe-998	210	9	sadi	sadi	PROPN
aijbe-998	210	10	international	international	ADJ
aijbe-998	210	11	journal	journal	PROPN
aijbe-998	210	12	of	of	ADP
aijbe-998	210	13	management	management	NOUN
aijbe-998	210	14	and	and	CCONJ
aijbe-998	210	15	accounting	accounting	NOUN
aijbe-998	210	16	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	210	17	/	/	SYM
aijbe-998	210	18	index.php	index.php	VERB
aijbe-998	210	19	/	/	SYM
aijbe-998	210	20	sijma	sijma	PROPN
aijbe-998	210	21	ali	ali	PROPN
aijbe-998	210	22	,	,	PUNCT
aijbe-998	210	23	n.	n.	PROPN
aijbe-998	210	24	,	,	PUNCT
aijbe-998	210	25	&	&	CCONJ
aijbe-998	210	26	hussain	hussain	PROPN
aijbe-998	210	27	,	,	PUNCT
aijbe-998	210	28	h.	h.	PROPN
aijbe-998	210	29	(	(	PUNCT
aijbe-998	210	30	2017	2017	NUM
aijbe-998	210	31	)	)	PUNCT
aijbe-998	210	32	.	.	PUNCT
aijbe-998	211	1	impact	impact	NOUN
aijbe-998	211	2	of	of	ADP
aijbe-998	211	3	foreign	foreign	ADJ
aijbe-998	211	4	direct	direct	ADJ
aijbe-998	211	5	investment	investment	NOUN
aijbe-998	211	6	on	on	ADP
aijbe-998	211	7	the	the	DET
aijbe-998	211	8	economic	economic	ADJ
aijbe-998	211	9	growth	growth	NOUN
aijbe-998	211	10	of	of	ADP
aijbe-998	211	11	pakistan	pakistan	PROPN
aijbe-998	211	12	.	.	PUNCT
aijbe-998	212	1	american	american	PROPN
aijbe-998	212	2	journal	journal	PROPN
aijbe-998	212	3	of	of	ADP
aijbe-998	212	4	economics	economic	NOUN
aijbe-998	212	5	,	,	PUNCT
aijbe-998	212	6	7	7	NUM
aijbe-998	212	7	,	,	PUNCT
aijbe-998	212	8	163	163	NUM
aijbe-998	212	9	-	-	SYM
aijbe-998	212	10	170	170	NUM
aijbe-998	212	11	.	.	PUNCT
aijbe-998	213	1	auerbach	auerbach	PROPN
aijbe-998	213	2	,	,	PUNCT
aijbe-998	213	3	a.	a.	PROPN
aijbe-998	213	4	j.	j.	PROPN
aijbe-998	213	5	,	,	PUNCT
aijbe-998	213	6	gorodnichenko	gorodnichenko	PROPN
aijbe-998	213	7	,	,	PUNCT
aijbe-998	213	8	y.	y.	PROPN
aijbe-998	213	9	,	,	PUNCT
aijbe-998	213	10	&	&	CCONJ
aijbe-998	213	11	murphy	murphy	PROPN
aijbe-998	213	12	,	,	PUNCT
aijbe-998	213	13	d.	d.	PROPN
aijbe-998	213	14	(	(	PUNCT
aijbe-998	213	15	2021	2021	NUM
aijbe-998	213	16	)	)	PUNCT
aijbe-998	213	17	.	.	PUNCT
aijbe-998	214	1	inequality	inequality	NOUN
aijbe-998	214	2	,	,	PUNCT
aijbe-998	214	3	fiscal	fiscal	ADJ
aijbe-998	214	4	policy	policy	NOUN
aijbe-998	214	5	and	and	CCONJ
aijbe-998	214	6	covid19	covid19	NOUN
aijbe-998	214	7	restrictions	restriction	NOUN
aijbe-998	214	8	in	in	ADP
aijbe-998	214	9	a	a	DET
aijbe-998	214	10	demand	demand	NOUN
aijbe-998	214	11	-	-	PUNCT
aijbe-998	214	12	determined	determine	VERB
aijbe-998	214	13	economy	economy	NOUN
aijbe-998	214	14	.	.	PUNCT
aijbe-998	215	1	european	european	ADJ
aijbe-998	215	2	economic	economic	PROPN
aijbe-998	215	3	review	review	PROPN
aijbe-998	215	4	,	,	PUNCT
aijbe-998	215	5	137	137	NUM
aijbe-998	215	6	,	,	PUNCT
aijbe-998	215	7	103810	103810	NUM
aijbe-998	215	8	.	.	PUNCT
aijbe-998	216	1	https://doi.org/10.1016/j.euroecorev.2021.103810	https://doi.org/10.1016/j.euroecorev.2021.103810	PROPN
aijbe-998	216	2	ayenew	ayenew	PROPN
aijbe-998	216	3	,	,	PUNCT
aijbe-998	216	4	w.	w.	PROPN
aijbe-998	216	5	(	(	PUNCT
aijbe-998	216	6	2016	2016	NUM
aijbe-998	216	7	)	)	PUNCT
aijbe-998	216	8	.	.	PUNCT
aijbe-998	217	1	determinants	determinant	NOUN
aijbe-998	217	2	of	of	ADP
aijbe-998	217	3	tax	tax	NOUN
aijbe-998	217	4	revenue	revenue	NOUN
aijbe-998	217	5	in	in	ADP
aijbe-998	217	6	ethiopia	ethiopia	PROPN
aijbe-998	217	7	(	(	PUNCT
aijbe-998	217	8	johansen	johansen	PROPN
aijbe-998	217	9	co	co	PROPN
aijbe-998	217	10	-	-	NOUN
aijbe-998	217	11	integration	integration	NOUN
aijbe-998	217	12	approach	approach	NOUN
aijbe-998	217	13	)	)	PUNCT
aijbe-998	217	14	.	.	PUNCT
aijbe-998	218	1	international	international	ADJ
aijbe-998	218	2	journal	journal	PROPN
aijbe-998	218	3	of	of	ADP
aijbe-998	218	4	business	business	NOUN
aijbe-998	218	5	,	,	PUNCT
aijbe-998	218	6	economics	economic	NOUN
aijbe-998	218	7	and	and	CCONJ
aijbe-998	218	8	management	management	NOUN
aijbe-998	218	9	,	,	PUNCT
aijbe-998	218	10	3(6	3(6	NUM
aijbe-998	218	11	)	)	PUNCT
aijbe-998	218	12	,	,	PUNCT
aijbe-998	218	13	69	69	NUM
aijbe-998	218	14	-	-	SYM
aijbe-998	218	15	84	84	NUM
aijbe-998	218	16	.	.	PUNCT
aijbe-998	219	1	babatunde	babatunde	NOUN
aijbe-998	219	2	,	,	PUNCT
aijbe-998	219	3	o.	o.	NOUN
aijbe-998	219	4	a.	a.	NOUN
aijbe-998	219	5	,	,	PUNCT
aijbe-998	219	6	ibukun	ibukun	NOUN
aijbe-998	219	7	,	,	PUNCT
aijbe-998	219	8	a.	a.	NOUN
aijbe-998	219	9	o.	o.	PROPN
aijbe-998	219	10	and	and	CCONJ
aijbe-998	219	11	oyeyemi	oyeyemi	PROPN
aijbe-998	219	12	,	,	PUNCT
aijbe-998	219	13	o.	o.	PROPN
aijbe-998	219	14	g.	g.	PROPN
aijbe-998	219	15	(	(	PUNCT
aijbe-998	219	16	2017	2017	NUM
aijbe-998	219	17	)	)	PUNCT
aijbe-998	219	18	.	.	PUNCT
aijbe-998	220	1	taxation	taxation	NOUN
aijbe-998	220	2	revenue	revenue	NOUN
aijbe-998	220	3	and	and	CCONJ
aijbe-998	220	4	economic	economic	ADJ
aijbe-998	220	5	growth	growth	NOUN
aijbe-998	220	6	in	in	ADP
aijbe-998	220	7	africa	africa	PROPN
aijbe-998	220	8	.	.	PUNCT
aijbe-998	221	1	journal	journal	PROPN
aijbe-998	221	2	of	of	ADP
aijbe-998	221	3	accounting	accounting	NOUN
aijbe-998	221	4	and	and	CCONJ
aijbe-998	221	5	taxation	taxation	NOUN
aijbe-998	221	6	,	,	PUNCT
aijbe-998	221	7	9(2	9(2	NUM
aijbe-998	221	8	)	)	PUNCT
aijbe-998	221	9	,	,	PUNCT
aijbe-998	221	10	11–22	11–22	NUM
aijbe-998	221	11	.	.	PUNCT
aijbe-998	221	12	doi:10.5897	doi:10.5897	PROPN
aijbe-998	221	13	/	/	SYM
aijbe-998	221	14	jat2016.0236	jat2016.0236	PROPN
aijbe-998	221	15	bird	bird	NOUN
aijbe-998	221	16	,	,	PUNCT
aijbe-998	221	17	r.	r.	PROPN
aijbe-998	221	18	m.	m.	PROPN
aijbe-998	221	19	,	,	PUNCT
aijbe-998	221	20	&	&	CCONJ
aijbe-998	221	21	zolt	zolt	PROPN
aijbe-998	221	22	,	,	PUNCT
aijbe-998	221	23	e.	e.	PROPN
aijbe-998	221	24	m.	m.	PROPN
aijbe-998	221	25	(	(	PUNCT
aijbe-998	221	26	2019	2019	NUM
aijbe-998	221	27	)	)	PUNCT
aijbe-998	221	28	.	.	PUNCT
aijbe-998	222	1	taxation	taxation	NOUN
aijbe-998	222	2	and	and	CCONJ
aijbe-998	222	3	development	development	NOUN
aijbe-998	222	4	:	:	PUNCT
aijbe-998	222	5	the	the	DET
aijbe-998	222	6	role	role	NOUN
aijbe-998	222	7	of	of	ADP
aijbe-998	222	8	tax	tax	NOUN
aijbe-998	222	9	systems	system	NOUN
aijbe-998	222	10	in	in	ADP
aijbe-998	222	11	promoting	promote	VERB
aijbe-998	222	12	economic	economic	ADJ
aijbe-998	222	13	growth	growth	NOUN
aijbe-998	222	14	and	and	CCONJ
aijbe-998	222	15	social	social	ADJ
aijbe-998	222	16	equity	equity	NOUN
aijbe-998	222	17	.	.	PUNCT
aijbe-998	223	1	in	in	ADP
aijbe-998	223	2	handbook	handbook	NOUN
aijbe-998	223	3	of	of	ADP
aijbe-998	223	4	public	public	ADJ
aijbe-998	223	5	economics	economic	NOUN
aijbe-998	223	6	5	5	NUM
aijbe-998	223	7	:	:	SYM
aijbe-998	223	8	179	179	NUM
aijbe-998	223	9	-	-	SYM
aijbe-998	223	10	215	215	NUM
aijbe-998	223	11	.	.	PUNCT
aijbe-998	224	1	elsevier	elsevier	NOUN
aijbe-998	224	2	.	.	PUNCT
aijbe-998	225	1	canavire	canavire	NOUN
aijbe-998	225	2	-	-	PUNCT
aijbe-998	225	3	bacarreza	bacarreza	PROPN
aijbe-998	225	4	,	,	PUNCT
aijbe-998	225	5	g.	g.	PROPN
aijbe-998	225	6	,	,	PUNCT
aijbe-998	225	7	martinez	martinez	PROPN
aijbe-998	225	8	-	-	PUNCT
aijbe-998	225	9	vazquez	vazquez	PROPN
aijbe-998	225	10	,	,	PUNCT
aijbe-998	225	11	j.	j.	PROPN
aijbe-998	225	12	,	,	PUNCT
aijbe-998	225	13	&	&	CCONJ
aijbe-998	225	14	vulovic	vulovic	PROPN
aijbe-998	225	15	,	,	PUNCT
aijbe-998	225	16	v.	v.	PROPN
aijbe-998	225	17	(	(	PUNCT
aijbe-998	225	18	2013	2013	NUM
aijbe-998	225	19	)	)	PUNCT
aijbe-998	225	20	.	.	PUNCT
aijbe-998	226	1	taxation	taxation	NOUN
aijbe-998	226	2	and	and	CCONJ
aijbe-998	226	3	economic	economic	ADJ
aijbe-998	226	4	growth	growth	NOUN
aijbe-998	226	5	in	in	ADP
aijbe-998	226	6	latin	latin	PROPN
aijbe-998	226	7	america	america	PROPN
aijbe-998	226	8	.	.	PUNCT
aijbe-998	227	1	retrieved	retrieve	VERB
aijbe-998	227	2	from	from	ADP
aijbe-998	227	3	google	google	PROPN
aijbe-998	227	4	scholar	scholar	NOUN
aijbe-998	227	5	.	.	PUNCT
aijbe-998	228	1	davis	davis	PROPN
aijbe-998	228	2	,	,	PUNCT
aijbe-998	228	3	m.	m.	NOUN
aijbe-998	228	4	(	(	PUNCT
aijbe-998	228	5	2022	2022	NUM
aijbe-998	228	6	)	)	PUNCT
aijbe-998	228	7	.	.	PUNCT
aijbe-998	229	1	impact	impact	NOUN
aijbe-998	229	2	of	of	ADP
aijbe-998	229	3	poverty	poverty	NOUN
aijbe-998	229	4	on	on	ADP
aijbe-998	229	5	tax	tax	NOUN
aijbe-998	229	6	compliance	compliance	NOUN
aijbe-998	229	7	and	and	CCONJ
aijbe-998	229	8	economic	economic	ADJ
aijbe-998	229	9	development	development	NOUN
aijbe-998	229	10	in	in	ADP
aijbe-998	229	11	nigeria	nigeria	PROPN
aijbe-998	229	12	.	.	PUNCT
aijbe-998	230	1	journal	journal	PROPN
aijbe-998	230	2	of	of	ADP
aijbe-998	230	3	development	development	NOUN
aijbe-998	230	4	economics	economic	NOUN
aijbe-998	230	5	,	,	PUNCT
aijbe-998	230	6	51(4	51(4	NUM
aijbe-998	230	7	)	)	PUNCT
aijbe-998	230	8	,	,	PUNCT
aijbe-998	230	9	389	389	NUM
aijbe-998	230	10	-	-	SYM
aijbe-998	230	11	404	404	NUM
aijbe-998	230	12	.	.	PUNCT
aijbe-998	231	1	imf	imf	PROPN
aijbe-998	231	2	.	.	PUNCT
aijbe-998	231	3	(	(	PUNCT
aijbe-998	231	4	2021	2021	NUM
aijbe-998	231	5	)	)	PUNCT
aijbe-998	231	6	.	.	PUNCT
aijbe-998	232	1	capacity	capacity	NOUN
aijbe-998	232	2	development	development	NOUN
aijbe-998	232	3	in	in	ADP
aijbe-998	232	4	tax	tax	NOUN
aijbe-998	232	5	administration	administration	NOUN
aijbe-998	232	6	:	:	PUNCT
aijbe-998	232	7	progress	progress	NOUN
aijbe-998	232	8	report	report	NOUN
aijbe-998	232	9	.	.	PUNCT
aijbe-998	233	1	international	international	ADJ
aijbe-998	233	2	monetary	monetary	ADJ
aijbe-998	233	3	fund	fund	PROPN
aijbe-998	233	4	.	.	PUNCT
aijbe-998	234	1	john	john	PROPN
aijbe-998	234	2	,	,	PUNCT
aijbe-998	234	3	e.i	e.i	PROPN
aijbe-998	234	4	.	.	PROPN
aijbe-998	234	5	(	(	PUNCT
aijbe-998	234	6	2016	2016	NUM
aijbe-998	234	7	)	)	PUNCT
aijbe-998	234	8	.	.	PUNCT
aijbe-998	235	1	effect	effect	NOUN
aijbe-998	235	2	of	of	ADP
aijbe-998	235	3	foreign	foreign	ADJ
aijbe-998	235	4	direct	direct	ADJ
aijbe-998	235	5	investment	investment	NOUN
aijbe-998	235	6	on	on	ADP
aijbe-998	235	7	economic	economic	ADJ
aijbe-998	235	8	growth	growth	NOUN
aijbe-998	235	9	in	in	ADP
aijbe-998	235	10	nigeria	nigeria	PROPN
aijbe-998	235	11	.	.	PUNCT
aijbe-998	236	1	european	european	PROPN
aijbe-998	236	2	business	business	PROPN
aijbe-998	236	3	&	&	CCONJ
aijbe-998	236	4	management	management	PROPN
aijbe-998	236	5	,	,	PUNCT
aijbe-998	236	6	2	2	NUM
aijbe-998	236	7	,	,	PUNCT
aijbe-998	236	8	40	40	NUM
aijbe-998	236	9	-	-	SYM
aijbe-998	236	10	46	46	NUM
aijbe-998	236	11	.	.	PUNCT
aijbe-998	237	1	joseph	joseph	PROPN
aijbe-998	237	2	,	,	PUNCT
aijbe-998	237	3	f.	f.	PROPN
aijbe-998	237	4	i.	i.	PROPN
aijbe-998	237	5	,	,	PUNCT
aijbe-998	237	6	omodero	omodero	NOUN
aijbe-998	237	7	,	,	PUNCT
aijbe-998	237	8	c.	c.	PROPN
aijbe-998	237	9	o.	o.	PROPN
aijbe-998	237	10	,	,	PUNCT
aijbe-998	237	11	&	&	CCONJ
aijbe-998	237	12	omeonu	omeonu	NOUN
aijbe-998	237	13	,	,	PUNCT
aijbe-998	237	14	o.	o.	NOUN
aijbe-998	237	15	m.	m.	NOUN
aijbe-998	237	16	(	(	PUNCT
aijbe-998	237	17	2019	2019	NUM
aijbe-998	237	18	)	)	PUNCT
aijbe-998	237	19	.	.	PUNCT
aijbe-998	238	1	the	the	DET
aijbe-998	238	2	role	role	NOUN
aijbe-998	238	3	of	of	ADP
aijbe-998	238	4	tax	tax	NOUN
aijbe-998	238	5	revenue	revenue	NOUN
aijbe-998	238	6	and	and	CCONJ
aijbe-998	238	7	foreign	foreign	ADJ
aijbe-998	238	8	direct	direct	ADJ
aijbe-998	238	9	investment	investment	NOUN
aijbe-998	238	10	in	in	ADP
aijbe-998	238	11	promoting	promote	VERB
aijbe-998	238	12	economic	economic	ADJ
aijbe-998	238	13	progress	progress	NOUN
aijbe-998	238	14	in	in	ADP
aijbe-998	238	15	nigeria	nigeria	PROPN
aijbe-998	238	16	.	.	PUNCT
aijbe-998	239	1	annals	annal	NOUN
aijbe-998	239	2	of	of	ADP
aijbe-998	239	3	spiru	spiru	PROPN
aijbe-998	239	4	haret	haret	PROPN
aijbe-998	239	5	university	university	PROPN
aijbe-998	239	6	,	,	PUNCT
aijbe-998	239	7	economic	economic	ADJ
aijbe-998	239	8	series	series	NOUN
aijbe-998	239	9	,	,	PUNCT
aijbe-998	239	10	19(3	19(3	NUM
aijbe-998	239	11	)	)	PUNCT
aijbe-998	239	12	,	,	PUNCT
aijbe-998	239	13	33	33	NUM
aijbe-998	239	14	-	-	SYM
aijbe-998	239	15	54	54	NUM
aijbe-998	239	16	.	.	PUNCT
aijbe-998	240	1	martinez	martinez	PROPN
aijbe-998	240	2	,	,	PUNCT
aijbe-998	240	3	a.	a.	NOUN
aijbe-998	240	4	(	(	PUNCT
aijbe-998	240	5	2020	2020	NUM
aijbe-998	240	6	)	)	PUNCT
aijbe-998	240	7	.	.	PUNCT
aijbe-998	241	1	relationship	relationship	NOUN
aijbe-998	241	2	between	between	ADP
aijbe-998	241	3	poverty	poverty	NOUN
aijbe-998	241	4	and	and	CCONJ
aijbe-998	241	5	economic	economic	ADJ
aijbe-998	241	6	development	development	NOUN
aijbe-998	241	7	in	in	ADP
aijbe-998	241	8	african	african	ADJ
aijbe-998	241	9	countries	country	NOUN
aijbe-998	241	10	.	.	PUNCT
aijbe-998	242	1	african	african	ADJ
aijbe-998	242	2	development	development	PROPN
aijbe-998	242	3	review	review	PROPN
aijbe-998	242	4	,	,	PUNCT
aijbe-998	242	5	32(2	32(2	NUM
aijbe-998	242	6	)	)	PUNCT
aijbe-998	242	7	,	,	PUNCT
aijbe-998	242	8	209	209	NUM
aijbe-998	242	9	-	-	SYM
aijbe-998	242	10	224	224	NUM
aijbe-998	242	11	.	.	PUNCT
aijbe-998	242	12	ocran	ocran	PROPN
aijbe-998	242	13	,	,	PUNCT
aijbe-998	242	14	m.	m.	PROPN
aijbe-998	242	15	k.	k.	PROPN
aijbe-998	242	16	(	(	PUNCT
aijbe-998	242	17	2011	2011	NUM
aijbe-998	242	18	)	)	PUNCT
aijbe-998	242	19	.	.	PUNCT
aijbe-998	243	1	fiscal	fiscal	ADJ
aijbe-998	243	2	policy	policy	NOUN
aijbe-998	243	3	and	and	CCONJ
aijbe-998	243	4	economic	economic	ADJ
aijbe-998	243	5	growth	growth	NOUN
aijbe-998	243	6	in	in	ADP
aijbe-998	243	7	south	south	PROPN
aijbe-998	243	8	africa	africa	PROPN
aijbe-998	243	9	.	.	PUNCT
aijbe-998	244	1	journal	journal	PROPN
aijbe-998	244	2	of	of	ADP
aijbe-998	244	3	economic	economic	ADJ
aijbe-998	244	4	studies	study	NOUN
aijbe-998	244	5	,	,	PUNCT
aijbe-998	244	6	38(5	38(5	NUM
aijbe-998	244	7	)	)	PUNCT
aijbe-998	244	8	,	,	PUNCT
aijbe-998	244	9	604–618	604–618	NUM
aijbe-998	244	10	.	.	PUNCT
aijbe-998	245	1	oluwadele	oluwadele	PROPN
aijbe-998	245	2	,	,	PUNCT
aijbe-998	245	3	b.	b.	PROPN
aijbe-998	245	4	(	(	PUNCT
aijbe-998	245	5	2024	2024	NUM
aijbe-998	245	6	)	)	PUNCT
aijbe-998	245	7	.	.	PUNCT
aijbe-998	246	1	transformation	transformation	NOUN
aijbe-998	246	2	of	of	ADP
aijbe-998	246	3	taxation	taxation	NOUN
aijbe-998	246	4	in	in	ADP
aijbe-998	246	5	nigeria	nigeria	PROPN
aijbe-998	246	6	:	:	PUNCT
aijbe-998	246	7	insights	insight	NOUN
aijbe-998	246	8	into	into	ADP
aijbe-998	246	9	2024	2024	NUM
aijbe-998	246	10	tax	tax	NOUN
aijbe-998	246	11	reforms	reform	NOUN
aijbe-998	246	12	.	.	PUNCT
aijbe-998	247	1	transformation	transformation	NOUN
aijbe-998	247	2	of	of	ADP
aijbe-998	247	3	taxation	taxation	NOUN
aijbe-998	247	4	in	in	ADP
aijbe-998	247	5	nigeria	nigeria	PROPN
aijbe-998	247	6	:	:	PUNCT
aijbe-998	247	7	insights	insight	NOUN
aijbe-998	247	8	into	into	ADP
aijbe-998	247	9	2024	2024	NUM
aijbe-998	247	10	tax	tax	NOUN
aijbe-998	247	11	reforms	reform	NOUN
aijbe-998	247	12	—	—	PUNCT
aijbe-998	247	13	opinion	opinion	NOUN
aijbe-998	247	14	—	—	PUNCT
aijbe-998	247	15	the	the	DET
aijbe-998	247	16	guardian	guardian	PROPN
aijbe-998	247	17	nigeria	nigeria	PROPN
aijbe-998	247	18	news	news	PROPN
aijbe-998	247	19	—	—	PUNCT
aijbe-998	247	20	nigeria	nigeria	PROPN
aijbe-998	247	21	and	and	CCONJ
aijbe-998	247	22	world	world	PROPN
aijbe-998	247	23	news	news	PROPN
aijbe-998	247	24	piketty	piketty	PROPN
aijbe-998	247	25	,	,	PUNCT
aijbe-998	247	26	t.	t.	PROPN
aijbe-998	247	27	and	and	CCONJ
aijbe-998	247	28	saez	saez	PROPN
aijbe-998	247	29	,	,	PUNCT
aijbe-998	247	30	e.	e.	PROPN
aijbe-998	247	31	(	(	PUNCT
aijbe-998	247	32	2014	2014	NUM
aijbe-998	247	33	)	)	PUNCT
aijbe-998	247	34	.	.	PUNCT
aijbe-998	248	1	inequality	inequality	NOUN
aijbe-998	248	2	eventually	eventually	ADV
aijbe-998	248	3	.	.	PUNCT
aijbe-998	249	1	science	science	NOUN
aijbe-998	249	2	,	,	PUNCT
aijbe-998	249	3	344(6186	344(6186	NUM
aijbe-998	249	4	)	)	PUNCT
aijbe-998	249	5	,	,	PUNCT
aijbe-998	249	6	838	838	NUM
aijbe-998	249	7	-	-	SYM
aijbe-998	249	8	843	843	NUM
aijbe-998	249	9	.	.	PUNCT
aijbe-998	250	1	https://doi.org/https:/doi.org/10.5897/jat2016.0236	https://doi.org/https:/doi.org/10.5897/jat2016.0236	PROPN
aijbe-998	250	2	https://doi.org/https:/doi.org/10.5897/jat2016.0236	https://doi.org/https:/doi.org/10.5897/jat2016.0236	PROPN
aijbe-998	250	3	https://guardian.ng/opinion/transformation-of-taxation-in-nigeria-insights-into-2024-tax-reforms/	https://guardian.ng/opinion/transformation-of-taxation-in-nigeria-insights-into-2024-tax-reforms/	PROPN
aijbe-998	250	4	https://guardian.ng/opinion/transformation-of-taxation-in-nigeria-insights-into-2024-tax-reforms/	https://guardian.ng/opinion/transformation-of-taxation-in-nigeria-insights-into-2024-tax-reforms/	PROPN
aijbe-998	250	5	https://guardian.ng/opinion/transformation-of-taxation-in-nigeria-insights-into-2024-tax-reforms/	https://guardian.ng/opinion/transformation-of-taxation-in-nigeria-insights-into-2024-tax-reforms/	PROPN
aijbe-998	250	6	ojedokun	ojedokun	NOUN
aijbe-998	250	7	olatunji	olatunji	NOUN
aijbe-998	250	8	dauda	dauda	NOUN
aijbe-998	250	9	(	(	PUNCT
aijbe-998	250	10	2025	2025	NUM
aijbe-998	250	11	)	)	PUNCT
aijbe-998	250	12	47	47	NUM
aijbe-998	250	13	sadi	sadi	PROPN
aijbe-998	250	14	international	international	PROPN
aijbe-998	250	15	journal	journal	PROPN
aijbe-998	250	16	of	of	ADP
aijbe-998	250	17	management	management	NOUN
aijbe-998	250	18	and	and	CCONJ
aijbe-998	250	19	accounting	accounting	NOUN
aijbe-998	250	20	|https://sadijournals.org	|https://sadijournals.org	PROPN
aijbe-998	250	21	/	/	SYM
aijbe-998	250	22	index.php	index.php	VERB
aijbe-998	250	23	/	/	SYM
aijbe-998	250	24	sijma	sijma	ADJ
aijbe-998	250	25	kon	kon	PROPN
aijbe-998	250	26	-	-	PUNCT
aijbe-998	250	27	sapawi	sapawi	PROPN
aijbe-998	250	28	,	,	PUNCT
aijbe-998	250	29	m.	m.	PROPN
aijbe-998	250	30	n.	n.	PROPN
aijbe-998	250	31	a.	a.	PROPN
aijbe-998	250	32	,	,	PUNCT
aijbe-998	250	33	abd	abd	PROPN
aijbe-998	250	34	hamid	hamid	PROPN
aijbe-998	250	35	,	,	PUNCT
aijbe-998	250	36	n.	n.	NOUN
aijbe-998	250	37	,	,	PUNCT
aijbe-998	250	38	shamsuddin	shamsuddin	PROPN
aijbe-998	250	39	,	,	PUNCT
aijbe-998	250	40	r.	r.	PROPN
aijbe-998	250	41	,	,	PUNCT
aijbe-998	250	42	&	&	CCONJ
aijbe-998	250	43	norizan	norizan	PROPN
aijbe-998	250	44	,	,	PUNCT
aijbe-998	250	45	s.	s.	PROPN
aijbe-998	250	46	(	(	PUNCT
aijbe-998	250	47	2022	2022	NUM
aijbe-998	250	48	)	)	PUNCT
aijbe-998	250	49	.	.	PUNCT
aijbe-998	251	1	determinants	determinant	NOUN
aijbe-998	251	2	of	of	ADP
aijbe-998	251	3	tax	tax	NOUN
aijbe-998	251	4	compliance	compliance	NOUN
aijbe-998	251	5	among	among	ADP
aijbe-998	251	6	micro	micro	PROPN
aijbe-998	251	7	business	business	NOUN
aijbe-998	251	8	:	:	PUNCT
aijbe-998	251	9	malaysian	malaysian	ADJ
aijbe-998	251	10	perspective	perspective	NOUN
aijbe-998	251	11	.	.	PUNCT
aijbe-998	252	1	international	international	ADJ
aijbe-998	252	2	journal	journal	PROPN
aijbe-998	252	3	of	of	ADP
aijbe-998	252	4	academic	academic	ADJ
aijbe-998	252	5	research	research	NOUN
aijbe-998	252	6	in	in	ADP
aijbe-998	252	7	accounting	accounting	NOUN
aijbe-998	252	8	finance	finance	NOUN
aijbe-998	252	9	and	and	CCONJ
aijbe-998	252	10	management	management	NOUN
aijbe-998	252	11	sciences	science	NOUN
aijbe-998	252	12	.	.	PUNCT
aijbe-998	253	1	12(2	12(2	NUM
aijbe-998	253	2	)	)	PUNCT
aijbe-998	253	3	,	,	PUNCT
aijbe-998	253	4	694–707	694–707	NUM
aijbe-998	253	5	.	.	PUNCT
aijbe-998	254	1	romer	romer	PROPN
aijbe-998	254	2	,	,	PUNCT
aijbe-998	254	3	c.d	c.d	PROPN
aijbe-998	254	4	.	.	PROPN
aijbe-998	254	5	,	,	PUNCT
aijbe-998	254	6	&	&	CCONJ
aijbe-998	254	7	romer	romer	PROPN
aijbe-998	254	8	,	,	PUNCT
aijbe-998	254	9	d.h	d.h	PROPN
aijbe-998	254	10	.	.	PROPN
aijbe-998	254	11	(	(	PUNCT
aijbe-998	254	12	2010	2010	NUM
aijbe-998	254	13	)	)	PUNCT
aijbe-998	254	14	.	.	PUNCT
aijbe-998	255	1	the	the	DET
aijbe-998	255	2	macroeconomic	macroeconomic	ADJ
aijbe-998	255	3	effects	effect	NOUN
aijbe-998	255	4	of	of	ADP
aijbe-998	255	5	tax	tax	NOUN
aijbe-998	255	6	changes	change	NOUN
aijbe-998	255	7	:	:	PUNCT
aijbe-998	255	8	estimates	estimate	NOUN
aijbe-998	255	9	based	base	VERB
aijbe-998	255	10	on	on	ADP
aijbe-998	255	11	a	a	DET
aijbe-998	255	12	new	new	ADJ
aijbe-998	255	13	measure	measure	NOUN
aijbe-998	255	14	of	of	ADP
aijbe-998	255	15	fiscal	fiscal	ADJ
aijbe-998	255	16	shocks	shock	NOUN
aijbe-998	255	17	.	.	PUNCT
aijbe-998	256	1	am	be	AUX
aijbe-998	256	2	econ	econ	PROPN
aijbe-998	256	3	rev	rev	PROPN
aijbe-998	256	4	100	100	NUM
aijbe-998	256	5	:	:	SYM
aijbe-998	256	6	763	763	NUM
aijbe-998	256	7	-	-	SYM
aijbe-998	256	8	801	801	NUM
aijbe-998	256	9	.	.	PUNCT
aijbe-998	257	1	slemrod	slemrod	NOUN
aijbe-998	257	2	,	,	PUNCT
aijbe-998	257	3	j.	j.	PROPN
aijbe-998	257	4	(	(	PUNCT
aijbe-998	257	5	2019	2019	NUM
aijbe-998	257	6	)	)	PUNCT
aijbe-998	257	7	.	.	PUNCT
aijbe-998	258	1	tax	tax	NOUN
aijbe-998	258	2	compliance	compliance	NOUN
aijbe-998	258	3	and	and	CCONJ
aijbe-998	258	4	enforcement	enforcement	NOUN
aijbe-998	258	5	:	:	PUNCT
aijbe-998	258	6	an	an	DET
aijbe-998	258	7	overview	overview	NOUN
aijbe-998	258	8	.	.	PUNCT
aijbe-998	259	1	national	national	ADJ
aijbe-998	259	2	bureau	bureau	PROPN
aijbe-998	259	3	of	of	ADP
aijbe-998	259	4	economic	economic	ADJ
aijbe-998	259	5	research	research	NOUN
aijbe-998	259	6	working	working	NOUN
aijbe-998	259	7	paper	paper	NOUN
aijbe-998	259	8	no	no	INTJ
aijbe-998	259	9	.	.	PROPN
aijbe-998	259	10	26650	26650	NUM
aijbe-998	259	11	.	.	PUNCT
aijbe-998	260	1	sullivan	sullivan	PROPN
aijbe-998	260	2	,	,	PUNCT
aijbe-998	260	3	j.	j.	PROPN
aijbe-998	260	4	,	,	PUNCT
aijbe-998	260	5	&	&	CCONJ
aijbe-998	260	6	clark	clark	PROPN
aijbe-998	260	7	,	,	PUNCT
aijbe-998	260	8	r.	r.	PROPN
aijbe-998	260	9	(	(	PUNCT
aijbe-998	260	10	2021	2021	NUM
aijbe-998	260	11	)	)	PUNCT
aijbe-998	260	12	.	.	PUNCT
aijbe-998	261	1	role	role	NOUN
aijbe-998	261	2	of	of	ADP
aijbe-998	261	3	tax	tax	NOUN
aijbe-998	261	4	revenue	revenue	NOUN
aijbe-998	261	5	in	in	ADP
aijbe-998	261	6	economic	economic	ADJ
aijbe-998	261	7	growth	growth	NOUN
aijbe-998	261	8	in	in	ADP
aijbe-998	261	9	nigeria	nigeria	PROPN
aijbe-998	261	10	.	.	PUNCT
aijbe-998	262	1	journal	journal	PROPN
aijbe-998	262	2	of	of	ADP
aijbe-998	262	3	economic	economic	ADJ
aijbe-998	262	4	development	development	NOUN
aijbe-998	262	5	studies	study	NOUN
aijbe-998	262	6	,	,	PUNCT
aijbe-998	262	7	57(3	57(3	NUM
aijbe-998	262	8	)	)	PUNCT
aijbe-998	262	9	,	,	PUNCT
aijbe-998	262	10	143	143	NUM
aijbe-998	262	11	-	-	SYM
aijbe-998	262	12	159	159	NUM
aijbe-998	262	13	.	.	PUNCT
aijbe-998	263	1	tanzi	tanzi	PROPN
aijbe-998	263	2	,	,	PUNCT
aijbe-998	263	3	v.	v.	ADV
aijbe-998	263	4	,	,	PUNCT
aijbe-998	263	5	&	&	CCONJ
aijbe-998	263	6	shome	shome	PROPN
aijbe-998	263	7	,	,	PUNCT
aijbe-998	263	8	p.	p.	NOUN
aijbe-998	263	9	(	(	PUNCT
aijbe-998	263	10	1993	1993	NUM
aijbe-998	263	11	)	)	PUNCT
aijbe-998	263	12	.	.	PUNCT
aijbe-998	264	1	the	the	DET
aijbe-998	264	2	role	role	NOUN
aijbe-998	264	3	of	of	ADP
aijbe-998	264	4	the	the	DET
aijbe-998	264	5	state	state	NOUN
aijbe-998	264	6	in	in	ADP
aijbe-998	264	7	a	a	DET
aijbe-998	264	8	market	market	NOUN
aijbe-998	264	9	economy	economy	NOUN
aijbe-998	264	10	:	:	PUNCT
aijbe-998	264	11	a	a	DET
aijbe-998	264	12	perspective	perspective	NOUN
aijbe-998	264	13	on	on	ADP
aijbe-998	264	14	tax	tax	NOUN
aijbe-998	264	15	policy	policy	NOUN
aijbe-998	264	16	.	.	PUNCT
aijbe-998	265	1	in	in	ADP
aijbe-998	265	2	the	the	DET
aijbe-998	265	3	role	role	NOUN
aijbe-998	265	4	of	of	ADP
aijbe-998	265	5	the	the	DET
aijbe-998	265	6	state	state	NOUN
aijbe-998	265	7	in	in	ADP
aijbe-998	265	8	a	a	DET
aijbe-998	265	9	market	market	NOUN
aijbe-998	265	10	economy	economy	NOUN
aijbe-998	265	11	(	(	PUNCT
aijbe-998	265	12	pp	pp	ADJ
aijbe-998	265	13	.	.	PUNCT
aijbe-998	266	1	145	145	NUM
aijbe-998	266	2	-	-	SYM
aijbe-998	266	3	175	175	NUM
aijbe-998	266	4	)	)	PUNCT
aijbe-998	266	5	.	.	PUNCT
aijbe-998	267	1	routledge	routledge	PROPN
aijbe-998	267	2	.	.	PROPN
aijbe-998	267	3	tosun	tosun	PROPN
aijbe-998	267	4	,	,	PUNCT
aijbe-998	267	5	m.	m.	NOUN
aijbe-998	267	6	s.	s.	PROPN
aijbe-998	267	7	and	and	CCONJ
aijbe-998	267	8	abizadeh	abizadeh	PROPN
aijbe-998	267	9	,	,	PUNCT
aijbe-998	267	10	s.	s.	PROPN
aijbe-998	267	11	(	(	PUNCT
aijbe-998	267	12	2005	2005	NUM
aijbe-998	267	13	)	)	PUNCT
aijbe-998	267	14	.	.	PUNCT
aijbe-998	268	1	economic	economic	ADJ
aijbe-998	268	2	growth	growth	NOUN
aijbe-998	268	3	and	and	CCONJ
aijbe-998	268	4	tax	tax	NOUN
aijbe-998	268	5	components	component	NOUN
aijbe-998	268	6	:	:	PUNCT
aijbe-998	268	7	an	an	DET
aijbe-998	268	8	analysis	analysis	NOUN
aijbe-998	268	9	of	of	ADP
aijbe-998	268	10	tax	tax	NOUN
aijbe-998	268	11	changes	change	NOUN
aijbe-998	268	12	in	in	ADP
aijbe-998	268	13	oecd	oecd	PROPN
aijbe-998	268	14	.	.	PROPN
aijbe-998	269	1	applied	apply	VERB
aijbe-998	269	2	economics	economic	NOUN
aijbe-998	269	3	,	,	PUNCT
aijbe-998	269	4	37(19	37(19	NUM
aijbe-998	269	5	)	)	PUNCT
aijbe-998	269	6	,	,	PUNCT
aijbe-998	269	7	2251–2263	2251–2263	NUM
aijbe-998	269	8	.	.	PUNCT
aijbe-998	270	1	doi:10.1080/00036840500293813	doi:10.1080/00036840500293813	DET
aijbe-998	270	2	ujkani	ujkani	PROPN
aijbe-998	270	3	,	,	PUNCT
aijbe-998	270	4	x.	x.	PROPN
aijbe-998	270	5	,	,	PUNCT
aijbe-998	270	6	&	&	CCONJ
aijbe-998	270	7	gara	gara	X
aijbe-998	270	8	,	,	PUNCT
aijbe-998	270	9	a.	a.	NOUN
aijbe-998	270	10	(	(	PUNCT
aijbe-998	270	11	2023	2023	NUM
aijbe-998	270	12	)	)	PUNCT
aijbe-998	270	13	.	.	PUNCT
aijbe-998	271	1	determinants	determinant	NOUN
aijbe-998	271	2	of	of	ADP
aijbe-998	271	3	the	the	DET
aijbe-998	271	4	inflation	inflation	NOUN
aijbe-998	271	5	rate	rate	NOUN
aijbe-998	271	6	:	:	PUNCT
aijbe-998	271	7	evidence	evidence	NOUN
aijbe-998	271	8	from	from	ADP
aijbe-998	271	9	panel	panel	NOUN
aijbe-998	271	10	data	datum	NOUN
aijbe-998	271	11	.	.	PUNCT
aijbe-998	272	1	economicsinnovative	economicsinnovative	ADJ
aijbe-998	272	2	and	and	CCONJ
aijbe-998	272	3	economics	economics	PROPN
aijbe-998	272	4	research	research	PROPN
aijbe-998	272	5	journal	journal	PROPN
aijbe-998	272	6	,	,	PUNCT
aijbe-998	272	7	11(2	11(2	NUM
aijbe-998	272	8	)	)	PUNCT
aijbe-998	272	9	,	,	PUNCT
aijbe-998	272	10	169	169	NUM
aijbe-998	272	11	-	-	SYM
aijbe-998	272	12	182	182	NUM
aijbe-998	272	13	.	.	PUNCT
aijbe-998	273	1	wright	wright	PROPN
aijbe-998	273	2	,	,	PUNCT
aijbe-998	273	3	m.	m.	NOUN
aijbe-998	273	4	,	,	PUNCT
aijbe-998	273	5	&	&	CCONJ
aijbe-998	273	6	clark	clark	PROPN
aijbe-998	273	7	,	,	PUNCT
aijbe-998	273	8	r.	r.	PROPN
aijbe-998	273	9	(	(	PUNCT
aijbe-998	273	10	2020	2020	NUM
aijbe-998	273	11	)	)	PUNCT
aijbe-998	273	12	.	.	PUNCT
aijbe-998	274	1	effects	effect	NOUN
aijbe-998	274	2	of	of	ADP
aijbe-998	274	3	inflation	inflation	NOUN
aijbe-998	274	4	on	on	ADP
aijbe-998	274	5	tax	tax	NOUN
aijbe-998	274	6	revenue	revenue	NOUN
aijbe-998	274	7	in	in	ADP
aijbe-998	274	8	sub	sub	ADJ
aijbe-998	274	9	-	-	ADJ
aijbe-998	274	10	saharan	saharan	ADJ
aijbe-998	274	11	africa	africa	PROPN
aijbe-998	274	12	.	.	PUNCT
aijbe-998	275	1	african	african	ADJ
aijbe-998	275	2	economic	economic	PROPN
aijbe-998	275	3	review	review	PROPN
aijbe-998	275	4	,	,	PUNCT
aijbe-998	275	5	19(3	19(3	NUM
aijbe-998	275	6	)	)	PUNCT
aijbe-998	275	7	,	,	PUNCT
aijbe-998	275	8	159	159	NUM
aijbe-998	275	9	-	-	SYM
aijbe-998	275	10	174	174	NUM
aijbe-998	275	11	.	.	PUNCT
aijbe-998	276	1	https://doi.org/https:/doi.org/10.1080/00036840500293813	https://doi.org/https:/doi.org/10.1080/00036840500293813	ADV
aijbe-998	276	2	https://doi.org/https:/doi.org/10.1080/00036840500293813	https://doi.org/https:/doi.org/10.1080/00036840500293813	ADJ