id	sid	tid	token	lemma	pos
aijssr-1783	1	1	american	american	PROPN
aijssr-1783	1	2	international	international	PROPN
aijssr-1783	1	3	journal	journal	PROPN
aijssr-1783	1	4	of	of	ADP
aijssr-1783	1	5	social	social	ADJ
aijssr-1783	1	6	science	science	NOUN
aijssr-1783	1	7	research	research	NOUN
aijssr-1783	1	8	12(1	12(1	PROPN
aijssr-1783	1	9	)	)	PUNCT
aijssr-1783	1	10	(	(	PUNCT
aijssr-1783	1	11	2022	2022	NUM
aijssr-1783	1	12	)	)	PUNCT
aijssr-1783	1	13	,	,	PUNCT
aijssr-1783	1	14	30	30	NUM
aijssr-1783	1	15	-	-	SYM
aijssr-1783	1	16	38	38	NUM
aijssr-1783	1	17	30	30	NUM
aijssr-1783	1	18	social	social	ADJ
aijssr-1783	1	19	science	science	NOUN
aijssr-1783	1	20	research	research	NOUN
aijssr-1783	1	21	aijssr	aijssr	PROPN
aijssr-1783	1	22	vol	vol	VERB
aijssr-1783	1	23	12	12	NUM
aijssr-1783	1	24	no	no	DET
aijssr-1783	1	25	1	1	NUM
aijssr-1783	1	26	(	(	PUNCT
aijssr-1783	1	27	2022	2022	NUM
aijssr-1783	1	28	)	)	PUNCT
aijssr-1783	1	29	p	p	X
aijssr-1783	1	30	-	-	PUNCT
aijssr-1783	1	31	issn	issn	VERB
aijssr-1783	1	32	2576	2576	NUM
aijssr-1783	1	33	-	-	PUNCT
aijssr-1783	1	34	103x	103x	NOUN
aijssr-1783	1	35	e	e	NOUN
aijssr-1783	1	36	-	-	NOUN
aijssr-1783	1	37	issn	issn	VERB
aijssr-1783	1	38	2576	2576	NUM
aijssr-1783	1	39	-	-	PUNCT
aijssr-1783	1	40	1048	1048	NUM
aijssr-1783	1	41	available	available	ADJ
aijssr-1783	1	42	online	online	ADV
aijssr-1783	1	43	at	at	ADP
aijssr-1783	1	44	https://www.cribfb.com	https://www.cribfb.com	X
aijssr-1783	1	45	journal	journal	PROPN
aijssr-1783	1	46	homepage	homepage	NOUN
aijssr-1783	1	47	:	:	PUNCT
aijssr-1783	1	48	https://www.cribfb.com/journal/index.php/aijssr	https://www.cribfb.com/journal/index.php/aijssr	PROPN
aijssr-1783	1	49	published	publish	VERB
aijssr-1783	1	50	by	by	ADP
aijssr-1783	1	51	cribfb	cribfb	PROPN
aijssr-1783	1	52	,	,	PUNCT
aijssr-1783	1	53	usa	usa	PROPN
aijssr-1783	1	54	what	what	PRON
aijssr-1783	1	55	kenya	kenya	PROPN
aijssr-1783	1	56	’s	’s	PART
aijssr-1783	1	57	tax	tax	NOUN
aijssr-1783	1	58	policy	policy	NOUN
aijssr-1783	1	59	means	mean	VERB
aijssr-1783	1	60	for	for	ADP
aijssr-1783	1	61	smes	sme	NOUN
aijssr-1783	1	62	businesses	business	NOUN
aijssr-1783	1	63	?	?	PUNCT
aijssr-1783	2	1	victor	victor	PROPN
aijssr-1783	2	2	otieno	otieno	PROPN
aijssr-1783	2	3	(	(	PUNCT
aijssr-1783	2	4	a)1	a)1	PROPN
aijssr-1783	2	5	(	(	PUNCT
aijssr-1783	2	6	a	a	X
aijssr-1783	2	7	)	)	PUNCT
aijssr-1783	2	8	managing	manage	VERB
aijssr-1783	2	9	director	director	NOUN
aijssr-1783	2	10	,	,	PUNCT
aijssr-1783	2	11	viffa	viffa	NOUN
aijssr-1783	2	12	consult	consult	VERB
aijssr-1783	2	13	limited	limited	ADJ
aijssr-1783	2	14	,	,	PUNCT
aijssr-1783	2	15	kilimani	kilimani	PROPN
aijssr-1783	2	16	,	,	PUNCT
aijssr-1783	2	17	nairobi	nairobi	PROPN
aijssr-1783	2	18	,	,	PUNCT
aijssr-1783	2	19	kenya	kenya	PROPN
aijssr-1783	2	20	;	;	PUNCT
aijssr-1783	2	21	e	e	X
aijssr-1783	2	22	-	-	NOUN
aijssr-1783	2	23	mail	mail	NOUN
aijssr-1783	2	24	:	:	PUNCT
aijssr-1783	3	1	golavick@gmail.com	golavick@gmail.com	X
aijssr-1783	4	1	a	a	DET
aijssr-1783	4	2	r	r	NOUN
aijssr-1783	4	3	t	t	NOUN
aijssr-1783	5	1	i	i	PRON
aijssr-1783	5	2	c	c	NOUN
aijssr-1783	5	3	l	l	NOUN
aijssr-1783	5	4	e	e	NOUN
aijssr-1783	6	1	i	i	PRON
aijssr-1783	6	2	n	n	VERB
aijssr-1783	6	3	f	f	NOUN
aijssr-1783	6	4	o	o	NOUN
aijssr-1783	6	5	article	article	NOUN
aijssr-1783	6	6	history	history	NOUN
aijssr-1783	6	7	:	:	PUNCT
aijssr-1783	6	8	received	receive	VERB
aijssr-1783	6	9	:	:	PUNCT
aijssr-1783	6	10	14thjune	14thjune	NUM
aijssr-1783	6	11	2022	2022	NUM
aijssr-1783	6	12	accepted	accept	VERB
aijssr-1783	6	13	:	:	PUNCT
aijssr-1783	6	14	13th	13th	ADJ
aijssr-1783	6	15	august	august	PROPN
aijssr-1783	6	16	2022	2022	NUM
aijssr-1783	6	17	online	online	ADJ
aijssr-1783	6	18	publication	publication	NOUN
aijssr-1783	6	19	:	:	PUNCT
aijssr-1783	6	20	15th	15th	ADJ
aijssr-1783	6	21	august	august	PROPN
aijssr-1783	6	22	2022	2022	NUM
aijssr-1783	6	23	keywords	keyword	NOUN
aijssr-1783	6	24	:	:	PUNCT
aijssr-1783	7	1	taxation	taxation	NOUN
aijssr-1783	7	2	,	,	PUNCT
aijssr-1783	7	3	sme	sme	PROPN
aijssr-1783	7	4	development	development	NOUN
aijssr-1783	7	5	compliance	compliance	NOUN
aijssr-1783	7	6	,	,	PUNCT
aijssr-1783	7	7	formalization	formalization	NOUN
aijssr-1783	7	8	jel	jel	PROPN
aijssr-1783	7	9	classification	classification	NOUN
aijssr-1783	7	10	codes	code	NOUN
aijssr-1783	7	11	:	:	PUNCT
aijssr-1783	7	12	h25	h25	NUM
aijssr-1783	7	13	,	,	PUNCT
aijssr-1783	7	14	h32	h32	VERB
aijssr-1783	7	15	a	a	DET
aijssr-1783	7	16	b	b	PROPN
aijssr-1783	7	17	s	s	ADP
aijssr-1783	7	18	t	t	PROPN
aijssr-1783	7	19	r	r	NOUN
aijssr-1783	7	20	a	a	DET
aijssr-1783	7	21	c	c	NOUN
aijssr-1783	7	22	t	t	NOUN
aijssr-1783	7	23	this	this	DET
aijssr-1783	7	24	study	study	NOUN
aijssr-1783	7	25	seeks	seek	VERB
aijssr-1783	7	26	to	to	PART
aijssr-1783	7	27	review	review	VERB
aijssr-1783	7	28	kenya	kenya	PROPN
aijssr-1783	7	29	's	's	PART
aijssr-1783	7	30	first	first	ADJ
aijssr-1783	7	31	national	national	ADJ
aijssr-1783	7	32	tax	tax	NOUN
aijssr-1783	7	33	policy	policy	NOUN
aijssr-1783	7	34	to	to	PART
aijssr-1783	7	35	examine	examine	VERB
aijssr-1783	7	36	whether	whether	SCONJ
aijssr-1783	7	37	it	it	PRON
aijssr-1783	7	38	addresses	address	VERB
aijssr-1783	7	39	issues	issue	NOUN
aijssr-1783	7	40	that	that	PRON
aijssr-1783	7	41	would	would	AUX
aijssr-1783	7	42	galvanize	galvanize	VERB
aijssr-1783	7	43	the	the	DET
aijssr-1783	7	44	sme	sme	NOUN
aijssr-1783	7	45	sector	sector	NOUN
aijssr-1783	7	46	into	into	ADP
aijssr-1783	7	47	formalization	formalization	NOUN
aijssr-1783	7	48	and	and	CCONJ
aijssr-1783	7	49	tax	tax	NOUN
aijssr-1783	7	50	compliance	compliance	NOUN
aijssr-1783	7	51	,	,	PUNCT
aijssr-1783	7	52	as	as	ADV
aijssr-1783	7	53	well	well	ADV
aijssr-1783	7	54	as	as	ADP
aijssr-1783	7	55	promote	promote	VERB
aijssr-1783	7	56	the	the	DET
aijssr-1783	7	57	growth	growth	NOUN
aijssr-1783	7	58	and	and	CCONJ
aijssr-1783	7	59	development	development	NOUN
aijssr-1783	7	60	of	of	ADP
aijssr-1783	7	61	the	the	DET
aijssr-1783	7	62	sector	sector	NOUN
aijssr-1783	7	63	.	.	PUNCT
aijssr-1783	8	1	research	research	NOUN
aijssr-1783	8	2	for	for	ADP
aijssr-1783	8	3	the	the	DET
aijssr-1783	8	4	paper	paper	NOUN
aijssr-1783	8	5	involved	involve	VERB
aijssr-1783	8	6	a	a	DET
aijssr-1783	8	7	desktop	desktop	NOUN
aijssr-1783	8	8	study	study	NOUN
aijssr-1783	8	9	of	of	ADP
aijssr-1783	8	10	existing	exist	VERB
aijssr-1783	8	11	taxation	taxation	NOUN
aijssr-1783	8	12	legislation	legislation	NOUN
aijssr-1783	8	13	,	,	PUNCT
aijssr-1783	8	14	expert	expert	NOUN
aijssr-1783	8	15	reports	report	NOUN
aijssr-1783	8	16	,	,	PUNCT
aijssr-1783	8	17	as	as	ADV
aijssr-1783	8	18	well	well	ADV
aijssr-1783	8	19	as	as	ADP
aijssr-1783	8	20	sme	sme	NOUN
aijssr-1783	8	21	sector	sector	NOUN
aijssr-1783	8	22	strategic	strategic	ADJ
aijssr-1783	8	23	plans	plan	NOUN
aijssr-1783	8	24	and	and	CCONJ
aijssr-1783	8	25	reports	report	NOUN
aijssr-1783	8	26	published	publish	VERB
aijssr-1783	8	27	by	by	ADP
aijssr-1783	8	28	government	government	NOUN
aijssr-1783	8	29	agencies	agency	NOUN
aijssr-1783	8	30	.	.	PUNCT
aijssr-1783	9	1	the	the	DET
aijssr-1783	9	2	focus	focus	NOUN
aijssr-1783	9	3	of	of	ADP
aijssr-1783	9	4	the	the	DET
aijssr-1783	9	5	study	study	NOUN
aijssr-1783	9	6	is	be	AUX
aijssr-1783	9	7	the	the	DET
aijssr-1783	9	8	impact	impact	NOUN
aijssr-1783	9	9	of	of	ADP
aijssr-1783	9	10	taxation	taxation	NOUN
aijssr-1783	9	11	on	on	ADP
aijssr-1783	9	12	small	small	ADJ
aijssr-1783	9	13	businesses	business	NOUN
aijssr-1783	9	14	in	in	ADP
aijssr-1783	9	15	kenya	kenya	PROPN
aijssr-1783	9	16	along	along	ADP
aijssr-1783	9	17	four	four	NUM
aijssr-1783	9	18	thematic	thematic	ADJ
aijssr-1783	9	19	areas	area	NOUN
aijssr-1783	9	20	that	that	PRON
aijssr-1783	9	21	are	be	AUX
aijssr-1783	9	22	central	central	ADJ
aijssr-1783	9	23	to	to	ADP
aijssr-1783	9	24	the	the	DET
aijssr-1783	9	25	sme	sme	PROPN
aijssr-1783	9	26	development	development	PROPN
aijssr-1783	9	27	agenda	agenda	PROPN
aijssr-1783	9	28	:	:	PUNCT
aijssr-1783	9	29	(	(	PUNCT
aijssr-1783	9	30	1	1	X
aijssr-1783	9	31	)	)	PUNCT
aijssr-1783	9	32	rebuilding	rebuild	VERB
aijssr-1783	9	33	the	the	DET
aijssr-1783	9	34	economy	economy	NOUN
aijssr-1783	9	35	;	;	PUNCT
aijssr-1783	9	36	(	(	PUNCT
aijssr-1783	9	37	2	2	X
aijssr-1783	9	38	)	)	PUNCT
aijssr-1783	9	39	expansion	expansion	NOUN
aijssr-1783	9	40	to	to	ADP
aijssr-1783	9	41	hard	hard	ADJ
aijssr-1783	9	42	-	-	PUNCT
aijssr-1783	9	43	to	to	ADP
aijssr-1783	9	44	-	-	PUNCT
aijssr-1783	9	45	tax	tax	NOUN
aijssr-1783	9	46	sectors	sector	NOUN
aijssr-1783	9	47	;	;	PUNCT
aijssr-1783	9	48	(	(	PUNCT
aijssr-1783	9	49	3	3	X
aijssr-1783	9	50	)	)	PUNCT
aijssr-1783	9	51	inclusion	inclusion	NOUN
aijssr-1783	9	52	of	of	ADP
aijssr-1783	9	53	innovative	innovative	ADJ
aijssr-1783	9	54	and	and	CCONJ
aijssr-1783	9	55	other	other	ADJ
aijssr-1783	9	56	emerging	emerge	VERB
aijssr-1783	9	57	sectors	sector	NOUN
aijssr-1783	9	58	;	;	PUNCT
aijssr-1783	9	59	and	and	CCONJ
aijssr-1783	9	60	(	(	PUNCT
aijssr-1783	9	61	4	4	X
aijssr-1783	9	62	)	)	PUNCT
aijssr-1783	9	63	driving	drive	VERB
aijssr-1783	9	64	up	up	ADP
aijssr-1783	9	65	compliance	compliance	NOUN
aijssr-1783	9	66	.	.	PUNCT
aijssr-1783	10	1	study	study	NOUN
aijssr-1783	10	2	results	result	NOUN
aijssr-1783	10	3	show	show	VERB
aijssr-1783	10	4	that	that	SCONJ
aijssr-1783	10	5	while	while	SCONJ
aijssr-1783	10	6	the	the	DET
aijssr-1783	10	7	policy	policy	NOUN
aijssr-1783	10	8	captures	capture	VERB
aijssr-1783	10	9	key	key	ADJ
aijssr-1783	10	10	issues	issue	NOUN
aijssr-1783	10	11	inhibiting	inhibit	VERB
aijssr-1783	10	12	taxation	taxation	NOUN
aijssr-1783	10	13	of	of	ADP
aijssr-1783	10	14	smes	sme	NOUN
aijssr-1783	10	15	,	,	PUNCT
aijssr-1783	10	16	it	it	PRON
aijssr-1783	10	17	is	be	AUX
aijssr-1783	10	18	not	not	PART
aijssr-1783	10	19	explicit	explicit	ADJ
aijssr-1783	10	20	in	in	ADP
aijssr-1783	10	21	proffering	proffer	VERB
aijssr-1783	10	22	actionable	actionable	ADJ
aijssr-1783	10	23	information	information	NOUN
aijssr-1783	10	24	that	that	PRON
aijssr-1783	10	25	business	business	NOUN
aijssr-1783	10	26	owners	owner	NOUN
aijssr-1783	10	27	can	can	AUX
aijssr-1783	10	28	use	use	VERB
aijssr-1783	10	29	to	to	PART
aijssr-1783	10	30	inform	inform	VERB
aijssr-1783	10	31	voluntary	voluntary	ADJ
aijssr-1783	10	32	compliance	compliance	NOUN
aijssr-1783	10	33	options	option	NOUN
aijssr-1783	10	34	.	.	PUNCT
aijssr-1783	11	1	the	the	DET
aijssr-1783	11	2	study	study	NOUN
aijssr-1783	11	3	also	also	ADV
aijssr-1783	11	4	found	find	VERB
aijssr-1783	11	5	that	that	SCONJ
aijssr-1783	11	6	small	small	ADJ
aijssr-1783	11	7	businesses	business	NOUN
aijssr-1783	11	8	are	be	AUX
aijssr-1783	11	9	reeling	reel	VERB
aijssr-1783	11	10	from	from	ADP
aijssr-1783	11	11	economic	economic	ADJ
aijssr-1783	11	12	hardships	hardship	NOUN
aijssr-1783	11	13	and	and	CCONJ
aijssr-1783	11	14	require	require	VERB
aijssr-1783	11	15	concessions	concession	NOUN
aijssr-1783	11	16	to	to	PART
aijssr-1783	11	17	surmount	surmount	VERB
aijssr-1783	11	18	their	their	PRON
aijssr-1783	11	19	challenges	challenge	NOUN
aijssr-1783	11	20	.	.	PUNCT
aijssr-1783	12	1	the	the	DET
aijssr-1783	12	2	research	research	NOUN
aijssr-1783	12	3	findings	finding	NOUN
aijssr-1783	12	4	suggest	suggest	VERB
aijssr-1783	12	5	that	that	SCONJ
aijssr-1783	12	6	there	there	PRON
aijssr-1783	12	7	is	be	VERB
aijssr-1783	12	8	scanty	scanty	ADJ
aijssr-1783	12	9	information	information	NOUN
aijssr-1783	12	10	on	on	ADP
aijssr-1783	12	11	sme	sme	NOUN
aijssr-1783	12	12	businesses	business	NOUN
aijssr-1783	12	13	,	,	PUNCT
aijssr-1783	12	14	and	and	CCONJ
aijssr-1783	12	15	the	the	DET
aijssr-1783	12	16	government	government	NOUN
aijssr-1783	12	17	is	be	AUX
aijssr-1783	12	18	looking	look	VERB
aijssr-1783	12	19	into	into	ADP
aijssr-1783	12	20	leveraging	leverage	VERB
aijssr-1783	12	21	county	county	NOUN
aijssr-1783	12	22	-	-	PUNCT
aijssr-1783	12	23	based	base	VERB
aijssr-1783	12	24	licensing	licensing	NOUN
aijssr-1783	12	25	activities	activity	NOUN
aijssr-1783	12	26	to	to	PART
aijssr-1783	12	27	collect	collect	VERB
aijssr-1783	12	28	primary	primary	ADJ
aijssr-1783	12	29	data	datum	NOUN
aijssr-1783	12	30	useful	useful	ADJ
aijssr-1783	12	31	for	for	ADP
aijssr-1783	12	32	the	the	DET
aijssr-1783	12	33	development	development	NOUN
aijssr-1783	12	34	of	of	ADP
aijssr-1783	12	35	taxation	taxation	NOUN
aijssr-1783	12	36	policies	policy	NOUN
aijssr-1783	12	37	.	.	PUNCT
aijssr-1783	13	1	©	©	ADP
aijssr-1783	13	2	2022	2022	NUM
aijssr-1783	13	3	by	by	ADP
aijssr-1783	13	4	the	the	DET
aijssr-1783	13	5	authors	author	NOUN
aijssr-1783	13	6	.	.	PUNCT
aijssr-1783	14	1	licensee	licensee	PROPN
aijssr-1783	14	2	cribfb	cribfb	PROPN
aijssr-1783	14	3	,	,	PUNCT
aijssr-1783	14	4	usa	usa	PROPN
aijssr-1783	14	5	.	.	PROPN
aijssr-1783	15	1	this	this	DET
aijssr-1783	15	2	article	article	NOUN
aijssr-1783	15	3	is	be	AUX
aijssr-1783	15	4	an	an	DET
aijssr-1783	15	5	open	open	ADJ
aijssr-1783	15	6	access	access	NOUN
aijssr-1783	15	7	article	article	NOUN
aijssr-1783	15	8	distributed	distribute	VERB
aijssr-1783	15	9	under	under	ADP
aijssr-1783	15	10	the	the	DET
aijssr-1783	15	11	terms	term	NOUN
aijssr-1783	15	12	and	and	CCONJ
aijssr-1783	15	13	conditions	condition	NOUN
aijssr-1783	15	14	of	of	ADP
aijssr-1783	15	15	the	the	DET
aijssr-1783	15	16	creative	creative	ADJ
aijssr-1783	15	17	commons	common	NOUN
aijssr-1783	15	18	attribution	attribution	NOUN
aijssr-1783	15	19	(	(	PUNCT
aijssr-1783	15	20	cc	cc	NOUN
aijssr-1783	15	21	by	by	ADP
aijssr-1783	15	22	)	)	PUNCT
aijssr-1783	15	23	license	license	NOUN
aijssr-1783	15	24	(	(	PUNCT
aijssr-1783	15	25	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-1783	15	26	)	)	PUNCT
aijssr-1783	15	27	.	.	PUNCT
aijssr-1783	16	1	introduction	introduction	NOUN
aijssr-1783	16	2	smes	sme	NOUN
aijssr-1783	16	3	in	in	ADP
aijssr-1783	16	4	kenya	kenya	PROPN
aijssr-1783	16	5	have	have	AUX
aijssr-1783	16	6	long	long	ADV
aijssr-1783	16	7	exhibited	exhibit	VERB
aijssr-1783	16	8	low	low	ADJ
aijssr-1783	16	9	regard	regard	NOUN
aijssr-1783	16	10	for	for	ADP
aijssr-1783	16	11	formal	formal	ADJ
aijssr-1783	16	12	operations	operation	NOUN
aijssr-1783	16	13	and	and	CCONJ
aijssr-1783	16	14	compliance	compliance	NOUN
aijssr-1783	16	15	with	with	ADP
aijssr-1783	16	16	regulations	regulation	NOUN
aijssr-1783	16	17	.	.	PUNCT
aijssr-1783	17	1	the	the	DET
aijssr-1783	17	2	informal	informal	ADJ
aijssr-1783	17	3	nature	nature	NOUN
aijssr-1783	17	4	of	of	ADP
aijssr-1783	17	5	operations	operation	NOUN
aijssr-1783	17	6	is	be	AUX
aijssr-1783	17	7	particularly	particularly	ADV
aijssr-1783	17	8	rife	rife	ADJ
aijssr-1783	17	9	among	among	ADP
aijssr-1783	17	10	micro	micro	NOUN
aijssr-1783	17	11	-	-	NOUN
aijssr-1783	17	12	enterprises	enterprise	NOUN
aijssr-1783	17	13	.	.	PUNCT
aijssr-1783	18	1	a	a	DET
aijssr-1783	18	2	report	report	NOUN
aijssr-1783	18	3	by	by	ADP
aijssr-1783	18	4	the	the	DET
aijssr-1783	18	5	kenya	kenya	PROPN
aijssr-1783	18	6	national	national	PROPN
aijssr-1783	18	7	bureau	bureau	PROPN
aijssr-1783	18	8	of	of	ADP
aijssr-1783	18	9	statistics	statistic	NOUN
aijssr-1783	18	10	(	(	PUNCT
aijssr-1783	18	11	2016	2016	NUM
aijssr-1783	18	12	)	)	PUNCT
aijssr-1783	18	13	states	state	VERB
aijssr-1783	18	14	that	that	SCONJ
aijssr-1783	18	15	only	only	ADV
aijssr-1783	18	16	21	21	NUM
aijssr-1783	18	17	%	%	NOUN
aijssr-1783	18	18	of	of	ADP
aijssr-1783	18	19	the	the	DET
aijssr-1783	18	20	estimated	estimate	VERB
aijssr-1783	18	21	7.41	7.41	NUM
aijssr-1783	18	22	million	million	NUM
aijssr-1783	18	23	smes	sme	NOUN
aijssr-1783	18	24	are	be	AUX
aijssr-1783	18	25	formally	formally	ADV
aijssr-1783	18	26	registered	register	VERB
aijssr-1783	18	27	.	.	PUNCT
aijssr-1783	19	1	the	the	DET
aijssr-1783	19	2	same	same	ADJ
aijssr-1783	19	3	report	report	NOUN
aijssr-1783	19	4	indicates	indicate	VERB
aijssr-1783	19	5	that	that	SCONJ
aijssr-1783	19	6	small	small	ADJ
aijssr-1783	19	7	businesses	business	NOUN
aijssr-1783	19	8	employ	employ	VERB
aijssr-1783	19	9	over	over	ADP
aijssr-1783	19	10	15	15	NUM
aijssr-1783	19	11	million	million	NUM
aijssr-1783	19	12	kenyans	kenyans	PROPN
aijssr-1783	19	13	,	,	PUNCT
aijssr-1783	19	14	yet	yet	ADV
aijssr-1783	19	15	,	,	PUNCT
aijssr-1783	19	16	the	the	DET
aijssr-1783	19	17	kenya	kenya	PROPN
aijssr-1783	19	18	revenue	revenue	NOUN
aijssr-1783	19	19	authority	authority	NOUN
aijssr-1783	19	20	has	have	VERB
aijssr-1783	19	21	a	a	DET
aijssr-1783	19	22	record	record	NOUN
aijssr-1783	19	23	of	of	ADP
aijssr-1783	19	24	6.1	6.1	NUM
aijssr-1783	19	25	million	million	NUM
aijssr-1783	19	26	taxpayers	taxpayer	NOUN
aijssr-1783	19	27	–	–	PUNCT
aijssr-1783	19	28	who	who	PRON
aijssr-1783	19	29	comprise	comprise	VERB
aijssr-1783	19	30	enterprises	enterprise	NOUN
aijssr-1783	19	31	of	of	ADP
aijssr-1783	19	32	all	all	DET
aijssr-1783	19	33	sizes	size	NOUN
aijssr-1783	19	34	and	and	CCONJ
aijssr-1783	19	35	individuals	individual	NOUN
aijssr-1783	19	36	(	(	PUNCT
aijssr-1783	19	37	kra	kra	NOUN
aijssr-1783	19	38	,	,	PUNCT
aijssr-1783	19	39	2022	2022	NUM
aijssr-1783	19	40	)	)	PUNCT
aijssr-1783	19	41	.	.	PUNCT
aijssr-1783	20	1	various	various	ADJ
aijssr-1783	20	2	reports	report	NOUN
aijssr-1783	20	3	attribute	attribute	VERB
aijssr-1783	20	4	the	the	DET
aijssr-1783	20	5	low	low	ADJ
aijssr-1783	20	6	appetite	appetite	NOUN
aijssr-1783	20	7	for	for	ADP
aijssr-1783	20	8	formal	formal	ADJ
aijssr-1783	20	9	operations	operation	NOUN
aijssr-1783	20	10	among	among	ADP
aijssr-1783	20	11	smes	sme	NOUN
aijssr-1783	20	12	to	to	ADP
aijssr-1783	20	13	the	the	DET
aijssr-1783	20	14	poor	poor	ADJ
aijssr-1783	20	15	articulation	articulation	NOUN
aijssr-1783	20	16	of	of	ADP
aijssr-1783	20	17	benefits	benefit	NOUN
aijssr-1783	20	18	they	they	PRON
aijssr-1783	20	19	would	would	AUX
aijssr-1783	20	20	accrue	accrue	VERB
aijssr-1783	20	21	.	.	PUNCT
aijssr-1783	21	1	instead	instead	ADV
aijssr-1783	21	2	,	,	PUNCT
aijssr-1783	21	3	small	small	ADJ
aijssr-1783	21	4	businesses	business	NOUN
aijssr-1783	21	5	associate	associate	VERB
aijssr-1783	21	6	formalization	formalization	NOUN
aijssr-1783	21	7	and	and	CCONJ
aijssr-1783	21	8	compliance	compliance	NOUN
aijssr-1783	21	9	with	with	ADP
aijssr-1783	21	10	regulations	regulation	NOUN
aijssr-1783	21	11	with	with	ADP
aijssr-1783	21	12	lengthy	lengthy	ADJ
aijssr-1783	21	13	,	,	PUNCT
aijssr-1783	21	14	complex	complex	ADJ
aijssr-1783	21	15	and	and	CCONJ
aijssr-1783	21	16	bureaucratic	bureaucratic	ADJ
aijssr-1783	21	17	processes	process	NOUN
aijssr-1783	21	18	underpinned	underpin	VERB
aijssr-1783	21	19	by	by	ADP
aijssr-1783	21	20	incidences	incidence	NOUN
aijssr-1783	21	21	of	of	ADP
aijssr-1783	21	22	corruption	corruption	NOUN
aijssr-1783	21	23	.	.	PUNCT
aijssr-1783	22	1	entrepreneurs	entrepreneur	NOUN
aijssr-1783	22	2	view	view	VERB
aijssr-1783	22	3	government	government	NOUN
aijssr-1783	22	4	and	and	CCONJ
aijssr-1783	22	5	regulatory	regulatory	ADJ
aijssr-1783	22	6	authorities	authority	NOUN
aijssr-1783	22	7	at	at	ADP
aijssr-1783	22	8	the	the	DET
aijssr-1783	22	9	national	national	ADJ
aijssr-1783	22	10	and	and	CCONJ
aijssr-1783	22	11	county	county	NOUN
aijssr-1783	22	12	levels	level	NOUN
aijssr-1783	22	13	as	as	ADP
aijssr-1783	22	14	business	business	NOUN
aijssr-1783	22	15	inhibitors	inhibitor	NOUN
aijssr-1783	22	16	instead	instead	ADV
aijssr-1783	22	17	of	of	ADP
aijssr-1783	22	18	business	business	NOUN
aijssr-1783	22	19	enablers	enabler	NOUN
aijssr-1783	22	20	.	.	PUNCT
aijssr-1783	23	1	the	the	DET
aijssr-1783	23	2	lack	lack	NOUN
aijssr-1783	23	3	of	of	ADP
aijssr-1783	23	4	awareness	awareness	NOUN
aijssr-1783	23	5	about	about	ADP
aijssr-1783	23	6	how	how	SCONJ
aijssr-1783	23	7	their	their	PRON
aijssr-1783	23	8	business	business	NOUN
aijssr-1783	23	9	can	can	AUX
aijssr-1783	23	10	benefit	benefit	VERB
aijssr-1783	23	11	from	from	ADP
aijssr-1783	23	12	formalization	formalization	NOUN
aijssr-1783	23	13	has	have	AUX
aijssr-1783	23	14	led	lead	VERB
aijssr-1783	23	15	many	many	ADJ
aijssr-1783	23	16	smes	sme	NOUN
aijssr-1783	23	17	to	to	PART
aijssr-1783	23	18	continue	continue	VERB
aijssr-1783	23	19	operating	operate	VERB
aijssr-1783	23	20	informally	informally	ADV
aijssr-1783	23	21	.	.	PUNCT
aijssr-1783	24	1	there	there	PRON
aijssr-1783	24	2	are	be	VERB
aijssr-1783	24	3	several	several	ADJ
aijssr-1783	24	4	business	business	NOUN
aijssr-1783	24	5	opportunities	opportunity	NOUN
aijssr-1783	24	6	,	,	PUNCT
aijssr-1783	24	7	especially	especially	ADV
aijssr-1783	24	8	in	in	ADP
aijssr-1783	24	9	public	public	ADJ
aijssr-1783	24	10	procurement	procurement	NOUN
aijssr-1783	24	11	that	that	SCONJ
aijssr-1783	24	12	small	small	ADJ
aijssr-1783	24	13	businesses	business	NOUN
aijssr-1783	24	14	prefer	prefer	VERB
aijssr-1783	24	15	to	to	PART
aijssr-1783	24	16	forego	forego	VERB
aijssr-1783	24	17	than	than	SCONJ
aijssr-1783	24	18	pursue	pursue	VERB
aijssr-1783	24	19	registration	registration	NOUN
aijssr-1783	24	20	and	and	CCONJ
aijssr-1783	24	21	other	other	ADJ
aijssr-1783	24	22	business	business	NOUN
aijssr-1783	24	23	formalization	formalization	NOUN
aijssr-1783	24	24	procedures	procedure	NOUN
aijssr-1783	24	25	.	.	PUNCT
aijssr-1783	25	1	the	the	DET
aijssr-1783	25	2	poor	poor	ADJ
aijssr-1783	25	3	articulation	articulation	NOUN
aijssr-1783	25	4	of	of	ADP
aijssr-1783	25	5	benefits	benefit	NOUN
aijssr-1783	25	6	also	also	ADV
aijssr-1783	25	7	explains	explain	VERB
aijssr-1783	25	8	why	why	SCONJ
aijssr-1783	25	9	smes	sme	NOUN
aijssr-1783	25	10	do	do	AUX
aijssr-1783	25	11	not	not	PART
aijssr-1783	25	12	file	file	VERB
aijssr-1783	25	13	tax	tax	NOUN
aijssr-1783	25	14	returns	return	NOUN
aijssr-1783	25	15	regularly	regularly	ADV
aijssr-1783	25	16	.	.	PUNCT
aijssr-1783	26	1	the	the	DET
aijssr-1783	26	2	draft	draft	NOUN
aijssr-1783	26	3	kenya	kenya	PROPN
aijssr-1783	26	4	national	national	PROPN
aijssr-1783	26	5	tax	tax	NOUN
aijssr-1783	26	6	policy	policy	NOUN
aijssr-1783	26	7	2022	2022	NUM
aijssr-1783	26	8	is	be	AUX
aijssr-1783	26	9	the	the	DET
aijssr-1783	26	10	first	first	ADJ
aijssr-1783	26	11	taxation	taxation	NOUN
aijssr-1783	26	12	policy	policy	NOUN
aijssr-1783	26	13	document	document	NOUN
aijssr-1783	26	14	to	to	PART
aijssr-1783	26	15	be	be	AUX
aijssr-1783	26	16	published	publish	VERB
aijssr-1783	26	17	by	by	ADP
aijssr-1783	26	18	the	the	DET
aijssr-1783	26	19	government	government	NOUN
aijssr-1783	26	20	of	of	ADP
aijssr-1783	26	21	kenya	kenya	PROPN
aijssr-1783	26	22	.	.	PUNCT
aijssr-1783	27	1	hitherto	hitherto	PROPN
aijssr-1783	27	2	,	,	PUNCT
aijssr-1783	27	3	the	the	DET
aijssr-1783	27	4	budget	budget	NOUN
aijssr-1783	27	5	policy	policy	NOUN
aijssr-1783	27	6	statement	statement	NOUN
aijssr-1783	27	7	(	(	PUNCT
aijssr-1783	27	8	bps	bps	NOUN
aijssr-1783	27	9	)	)	PUNCT
aijssr-1783	27	10	was	be	AUX
aijssr-1783	27	11	the	the	DET
aijssr-1783	27	12	sole	sole	ADJ
aijssr-1783	27	13	document	document	NOUN
aijssr-1783	27	14	that	that	PRON
aijssr-1783	27	15	communicated	communicate	VERB
aijssr-1783	27	16	government	government	NOUN
aijssr-1783	27	17	plans	plan	NOUN
aijssr-1783	27	18	regarding	regard	VERB
aijssr-1783	27	19	strategic	strategic	ADJ
aijssr-1783	27	20	priorities	priority	NOUN
aijssr-1783	27	21	and	and	CCONJ
aijssr-1783	27	22	policy	policy	NOUN
aijssr-1783	27	23	goals	goal	NOUN
aijssr-1783	27	24	,	,	PUNCT
aijssr-1783	27	25	including	include	VERB
aijssr-1783	27	26	taxation	taxation	NOUN
aijssr-1783	27	27	policy	policy	NOUN
aijssr-1783	27	28	.	.	PUNCT
aijssr-1783	28	1	bps	bps	NOUN
aijssr-1783	28	2	is	be	AUX
aijssr-1783	28	3	published	publish	VERB
aijssr-1783	28	4	annually	annually	ADV
aijssr-1783	28	5	by	by	ADP
aijssr-1783	28	6	the	the	DET
aijssr-1783	28	7	national	national	PROPN
aijssr-1783	28	8	treasury	treasury	PROPN
aijssr-1783	28	9	as	as	ADP
aijssr-1783	28	10	the	the	DET
aijssr-1783	28	11	guide	guide	NOUN
aijssr-1783	28	12	for	for	ADP
aijssr-1783	28	13	national	national	ADJ
aijssr-1783	28	14	and	and	CCONJ
aijssr-1783	28	15	county	county	NOUN
aijssr-1783	28	16	governments	government	NOUN
aijssr-1783	28	17	in	in	ADP
aijssr-1783	28	18	preparing	prepare	VERB
aijssr-1783	28	19	their	their	PRON
aijssr-1783	28	20	budgets	budget	NOUN
aijssr-1783	28	21	for	for	ADP
aijssr-1783	28	22	the	the	DET
aijssr-1783	28	23	financial	financial	ADJ
aijssr-1783	28	24	year	year	NOUN
aijssr-1783	28	25	and	and	CCONJ
aijssr-1783	28	26	over	over	ADP
aijssr-1783	28	27	the	the	DET
aijssr-1783	28	28	medium	medium	ADJ
aijssr-1783	28	29	term	term	NOUN
aijssr-1783	28	30	(	(	PUNCT
aijssr-1783	28	31	the	the	DET
aijssr-1783	28	32	national	national	PROPN
aijssr-1783	28	33	assembly	assembly	NOUN
aijssr-1783	28	34	of	of	ADP
aijssr-1783	28	35	kenya	kenya	PROPN
aijssr-1783	28	36	,	,	PUNCT
aijssr-1783	28	37	2017	2017	NUM
aijssr-1783	28	38	)	)	PUNCT
aijssr-1783	28	39	.	.	PUNCT
aijssr-1783	29	1	the	the	DET
aijssr-1783	29	2	public	public	ADJ
aijssr-1783	29	3	finance	finance	NOUN
aijssr-1783	29	4	management	management	PROPN
aijssr-1783	29	5	act	act	NOUN
aijssr-1783	29	6	of	of	ADP
aijssr-1783	29	7	2012	2012	NUM
aijssr-1783	29	8	anchors	anchor	NOUN
aijssr-1783	29	9	the	the	DET
aijssr-1783	29	10	budget	budget	NOUN
aijssr-1783	29	11	policy	policy	NOUN
aijssr-1783	29	12	statement	statement	NOUN
aijssr-1783	29	13	as	as	ADP
aijssr-1783	29	14	the	the	DET
aijssr-1783	29	15	main	main	ADJ
aijssr-1783	29	16	instrument	instrument	NOUN
aijssr-1783	29	17	for	for	ADP
aijssr-1783	29	18	ensuring	ensure	VERB
aijssr-1783	29	19	public	public	ADJ
aijssr-1783	29	20	participation	participation	NOUN
aijssr-1783	29	21	in	in	ADP
aijssr-1783	29	22	the	the	DET
aijssr-1783	29	23	budgeting	budgeting	NOUN
aijssr-1783	29	24	process	process	NOUN
aijssr-1783	29	25	.	.	PUNCT
aijssr-1783	30	1	the	the	DET
aijssr-1783	30	2	draft	draft	NOUN
aijssr-1783	30	3	kenya	kenya	PROPN
aijssr-1783	30	4	national	national	PROPN
aijssr-1783	30	5	tax	tax	NOUN
aijssr-1783	30	6	policy	policy	NOUN
aijssr-1783	30	7	2022	2022	NUM
aijssr-1783	30	8	aims	aim	VERB
aijssr-1783	30	9	to	to	PART
aijssr-1783	30	10	steer	steer	VERB
aijssr-1783	30	11	a	a	DET
aijssr-1783	30	12	comprehensive	comprehensive	ADJ
aijssr-1783	30	13	overhaul	overhaul	NOUN
aijssr-1783	30	14	of	of	ADP
aijssr-1783	30	15	the	the	DET
aijssr-1783	30	16	kenya	kenya	PROPN
aijssr-1783	30	17	tax	tax	NOUN
aijssr-1783	30	18	system	system	NOUN
aijssr-1783	30	19	by	by	ADP
aijssr-1783	30	20	introducing	introduce	VERB
aijssr-1783	30	21	new	new	ADJ
aijssr-1783	30	22	taxes	taxis	NOUN
aijssr-1783	30	23	,	,	PUNCT
aijssr-1783	30	24	increasing	increase	VERB
aijssr-1783	30	25	tax	tax	NOUN
aijssr-1783	30	26	compliance	compliance	NOUN
aijssr-1783	30	27	and	and	CCONJ
aijssr-1783	30	28	improving	improve	VERB
aijssr-1783	30	29	revenue	revenue	NOUN
aijssr-1783	30	30	collection	collection	NOUN
aijssr-1783	30	31	.	.	PUNCT
aijssr-1783	31	1	the	the	DET
aijssr-1783	31	2	primary	primary	ADJ
aijssr-1783	31	3	objective	objective	NOUN
aijssr-1783	31	4	behind	behind	ADP
aijssr-1783	31	5	this	this	DET
aijssr-1783	31	6	exercise	exercise	NOUN
aijssr-1783	31	7	is	be	AUX
aijssr-1783	31	8	to	to	PART
aijssr-1783	31	9	ensure	ensure	VERB
aijssr-1783	31	10	sustainable	sustainable	ADJ
aijssr-1783	31	11	growth	growth	NOUN
aijssr-1783	31	12	to	to	PART
aijssr-1783	31	13	achieve	achieve	VERB
aijssr-1783	31	14	kenya	kenya	PROPN
aijssr-1783	31	15	vision	vision	NOUN
aijssr-1783	31	16	2030	2030	NUM
aijssr-1783	31	17	(	(	PUNCT
aijssr-1783	31	18	the	the	DET
aijssr-1783	31	19	country	country	NOUN
aijssr-1783	31	20	's	's	PART
aijssr-1783	31	21	economic	economic	ADJ
aijssr-1783	31	22	development	development	NOUN
aijssr-1783	31	23	blueprint	blueprint	NOUN
aijssr-1783	31	24	)	)	PUNCT
aijssr-1783	31	25	,	,	PUNCT
aijssr-1783	31	26	which	which	PRON
aijssr-1783	31	27	seeks	seek	VERB
aijssr-1783	31	28	to	to	PART
aijssr-1783	31	29	transform	transform	VERB
aijssr-1783	31	30	kenya	kenya	NOUN
aijssr-1783	31	31	into	into	ADP
aijssr-1783	31	32	a	a	DET
aijssr-1783	31	33	middle	middle	ADJ
aijssr-1783	31	34	-	-	PUNCT
aijssr-1783	31	35	income	income	NOUN
aijssr-1783	31	36	nation	nation	NOUN
aijssr-1783	31	37	by	by	ADP
aijssr-1783	31	38	2030	2030	NUM
aijssr-1783	31	39	(	(	PUNCT
aijssr-1783	31	40	government	government	NOUN
aijssr-1783	31	41	of	of	ADP
aijssr-1783	31	42	kenya	kenya	PROPN
aijssr-1783	31	43	,	,	PUNCT
aijssr-1783	31	44	2022	2022	NUM
aijssr-1783	31	45	)	)	PUNCT
aijssr-1783	31	46	.	.	PUNCT
aijssr-1783	32	1	the	the	DET
aijssr-1783	32	2	extent	extent	NOUN
aijssr-1783	32	3	to	to	PART
aijssr-1783	32	4	which	which	PRON
aijssr-1783	32	5	small	small	ADJ
aijssr-1783	32	6	businesses	business	NOUN
aijssr-1783	32	7	have	have	AUX
aijssr-1783	32	8	participated	participate	VERB
aijssr-1783	32	9	in	in	ADP
aijssr-1783	32	10	the	the	DET
aijssr-1783	32	11	development	development	NOUN
aijssr-1783	32	12	of	of	ADP
aijssr-1783	32	13	the	the	DET
aijssr-1783	32	14	budget	budget	NOUN
aijssr-1783	32	15	policy	policy	NOUN
aijssr-1783	32	16	statements	statement	NOUN
aijssr-1783	32	17	is	be	AUX
aijssr-1783	32	18	not	not	PART
aijssr-1783	32	19	1corresponding	1corresponding	NUM
aijssr-1783	32	20	author	author	NOUN
aijssr-1783	32	21	:	:	PUNCT
aijssr-1783	32	22	orcid	orcid	PROPN
aijssr-1783	32	23	i	i	PRON
aijssr-1783	32	24	d	d	NOUN
aijssr-1783	32	25	:	:	PUNCT
aijssr-1783	32	26	0000	0000	NUM
aijssr-1783	32	27	-	-	PUNCT
aijssr-1783	32	28	0003	0003	NUM
aijssr-1783	32	29	-	-	PUNCT
aijssr-1783	32	30	2763	2763	NUM
aijssr-1783	32	31	-	-	SYM
aijssr-1783	32	32	4014	4014	NUM
aijssr-1783	32	33	©	©	PROPN
aijssr-1783	32	34	2022	2022	NUM
aijssr-1783	32	35	by	by	ADP
aijssr-1783	32	36	the	the	DET
aijssr-1783	32	37	authors	author	NOUN
aijssr-1783	32	38	.	.	PUNCT
aijssr-1783	33	1	hosting	host	VERB
aijssr-1783	33	2	by	by	ADP
aijssr-1783	33	3	cribfb	cribfb	PROPN
aijssr-1783	33	4	.	.	PUNCT
aijssr-1783	34	1	peer	peer	NOUN
aijssr-1783	34	2	review	review	NOUN
aijssr-1783	34	3	under	under	ADP
aijssr-1783	34	4	responsibility	responsibility	NOUN
aijssr-1783	34	5	of	of	ADP
aijssr-1783	34	6	cribfb	cribfb	PROPN
aijssr-1783	34	7	,	,	PUNCT
aijssr-1783	34	8	usa	usa	PROPN
aijssr-1783	34	9	.	.	PROPN
aijssr-1783	34	10	https://doi.org/10.46281/aijssr.v12i1.1783	https://doi.org/10.46281/aijssr.v12i1.1783	NOUN
aijssr-1783	34	11	to	to	PART
aijssr-1783	34	12	cite	cite	VERB
aijssr-1783	34	13	this	this	DET
aijssr-1783	34	14	article	article	NOUN
aijssr-1783	34	15	:	:	PUNCT
aijssr-1783	34	16	otieno	otieno	ADJ
aijssr-1783	34	17	,	,	PUNCT
aijssr-1783	34	18	v.	v.	PROPN
aijssr-1783	34	19	(	(	PUNCT
aijssr-1783	34	20	2022	2022	NUM
aijssr-1783	34	21	)	)	PUNCT
aijssr-1783	34	22	.	.	PUNCT
aijssr-1783	35	1	what	what	PRON
aijssr-1783	35	2	kenya	kenya	PROPN
aijssr-1783	35	3	’s	’s	PART
aijssr-1783	35	4	tax	tax	NOUN
aijssr-1783	35	5	policy	policy	NOUN
aijssr-1783	35	6	means	mean	VERB
aijssr-1783	35	7	for	for	ADP
aijssr-1783	35	8	smes	sme	NOUN
aijssr-1783	35	9	businesses	business	NOUN
aijssr-1783	35	10	?	?	PUNCT
aijssr-1783	35	11	.	.	PUNCT
aijssr-1783	36	1	american	american	PROPN
aijssr-1783	36	2	international	international	PROPN
aijssr-1783	36	3	journal	journal	PROPN
aijssr-1783	36	4	of	of	ADP
aijssr-1783	36	5	social	social	ADJ
aijssr-1783	36	6	science	science	NOUN
aijssr-1783	36	7	research	research	NOUN
aijssr-1783	36	8	,	,	PUNCT
aijssr-1783	36	9	12(1	12(1	NUM
aijssr-1783	36	10	)	)	PUNCT
aijssr-1783	36	11	,	,	PUNCT
aijssr-1783	36	12	30	30	NUM
aijssr-1783	36	13	-	-	SYM
aijssr-1783	36	14	38	38	NUM
aijssr-1783	36	15	.	.	PUNCT
aijssr-1783	37	1	https://doi.org/10.46281/aijssr.v12i1.1783	https://doi.org/10.46281/aijssr.v12i1.1783	X
aijssr-1783	37	2	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-1783	37	3	)	)	PUNCT
aijssr-1783	37	4	https://doi.org/10.46281/aijssr.v12i1.1783	https://doi.org/10.46281/aijssr.v12i1.1783	NOUN
aijssr-1783	37	5	https://orcid.org/0000-0003-2763-4014	https://orcid.org/0000-0003-2763-4014	PROPN
aijssr-1783	37	6	otieno	otieno	PROPN
aijssr-1783	37	7	,	,	PUNCT
aijssr-1783	37	8	american	american	PROPN
aijssr-1783	37	9	international	international	PROPN
aijssr-1783	37	10	journal	journal	PROPN
aijssr-1783	37	11	of	of	ADP
aijssr-1783	37	12	social	social	ADJ
aijssr-1783	37	13	science	science	NOUN
aijssr-1783	37	14	research	research	NOUN
aijssr-1783	37	15	12(1	12(1	PROPN
aijssr-1783	37	16	)	)	PUNCT
aijssr-1783	37	17	(	(	PUNCT
aijssr-1783	37	18	2022	2022	NUM
aijssr-1783	37	19	)	)	PUNCT
aijssr-1783	37	20	,	,	PUNCT
aijssr-1783	37	21	30	30	NUM
aijssr-1783	37	22	-	-	SYM
aijssr-1783	37	23	38	38	NUM
aijssr-1783	37	24	31	31	NUM
aijssr-1783	37	25	readily	readily	ADV
aijssr-1783	37	26	known	know	VERB
aijssr-1783	37	27	.	.	PUNCT
aijssr-1783	38	1	what	what	PRON
aijssr-1783	38	2	is	be	AUX
aijssr-1783	38	3	clear	clear	ADJ
aijssr-1783	38	4	,	,	PUNCT
aijssr-1783	38	5	though	though	ADV
aijssr-1783	38	6	,	,	PUNCT
aijssr-1783	38	7	is	be	AUX
aijssr-1783	38	8	that	that	SCONJ
aijssr-1783	38	9	small	small	ADJ
aijssr-1783	38	10	businesses	business	NOUN
aijssr-1783	38	11	are	be	AUX
aijssr-1783	38	12	still	still	ADV
aijssr-1783	38	13	not	not	PART
aijssr-1783	38	14	motivated	motivate	VERB
aijssr-1783	38	15	to	to	PART
aijssr-1783	38	16	formalize	formalize	VERB
aijssr-1783	38	17	their	their	PRON
aijssr-1783	38	18	operations	operation	NOUN
aijssr-1783	38	19	.	.	PUNCT
aijssr-1783	39	1	one	one	NUM
aijssr-1783	39	2	reason	reason	NOUN
aijssr-1783	39	3	for	for	ADP
aijssr-1783	39	4	this	this	DET
aijssr-1783	39	5	reluctance	reluctance	NOUN
aijssr-1783	39	6	may	may	AUX
aijssr-1783	39	7	be	be	AUX
aijssr-1783	39	8	the	the	DET
aijssr-1783	39	9	fear	fear	NOUN
aijssr-1783	39	10	of	of	ADP
aijssr-1783	39	11	opaque	opaque	ADJ
aijssr-1783	39	12	taxation	taxation	NOUN
aijssr-1783	39	13	(	(	PUNCT
aijssr-1783	39	14	kra	kra	NOUN
aijssr-1783	39	15	,	,	PUNCT
aijssr-1783	39	16	2022	2022	NUM
aijssr-1783	39	17	)	)	PUNCT
aijssr-1783	39	18	.	.	PUNCT
aijssr-1783	40	1	this	this	DET
aijssr-1783	40	2	study	study	NOUN
aijssr-1783	40	3	seeks	seek	VERB
aijssr-1783	40	4	to	to	PART
aijssr-1783	40	5	review	review	VERB
aijssr-1783	40	6	kenya	kenya	PROPN
aijssr-1783	40	7	's	's	PART
aijssr-1783	40	8	draft	draft	NOUN
aijssr-1783	40	9	national	national	ADJ
aijssr-1783	40	10	tax	tax	NOUN
aijssr-1783	40	11	policy	policy	NOUN
aijssr-1783	40	12	2022	2022	NUM
aijssr-1783	40	13	to	to	PART
aijssr-1783	40	14	examine	examine	VERB
aijssr-1783	40	15	whether	whether	SCONJ
aijssr-1783	40	16	it	it	PRON
aijssr-1783	40	17	addresses	address	VERB
aijssr-1783	40	18	issues	issue	NOUN
aijssr-1783	40	19	that	that	PRON
aijssr-1783	40	20	would	would	AUX
aijssr-1783	40	21	galvanize	galvanize	VERB
aijssr-1783	40	22	the	the	DET
aijssr-1783	40	23	sme	sme	NOUN
aijssr-1783	40	24	sector	sector	NOUN
aijssr-1783	40	25	into	into	ADP
aijssr-1783	40	26	formalization	formalization	NOUN
aijssr-1783	40	27	and	and	CCONJ
aijssr-1783	40	28	tax	tax	NOUN
aijssr-1783	40	29	compliance	compliance	NOUN
aijssr-1783	40	30	.	.	PUNCT
aijssr-1783	41	1	we	we	PRON
aijssr-1783	41	2	also	also	ADV
aijssr-1783	41	3	determine	determine	VERB
aijssr-1783	41	4	whether	whether	SCONJ
aijssr-1783	41	5	the	the	DET
aijssr-1783	41	6	tax	tax	NOUN
aijssr-1783	41	7	policy	policy	NOUN
aijssr-1783	41	8	establishes	establish	VERB
aijssr-1783	41	9	a	a	DET
aijssr-1783	41	10	forum	forum	NOUN
aijssr-1783	41	11	for	for	ADP
aijssr-1783	41	12	monitoring	monitoring	NOUN
aijssr-1783	41	13	and	and	CCONJ
aijssr-1783	41	14	evaluating	evaluate	VERB
aijssr-1783	41	15	government	government	NOUN
aijssr-1783	41	16	engagement	engagement	NOUN
aijssr-1783	41	17	systems	system	NOUN
aijssr-1783	41	18	and	and	CCONJ
aijssr-1783	41	19	procedures	procedure	NOUN
aijssr-1783	41	20	.	.	PUNCT
aijssr-1783	42	1	kenya	kenya	PROPN
aijssr-1783	42	2	budget	budget	NOUN
aijssr-1783	42	3	process	process	NOUN
aijssr-1783	42	4	the	the	DET
aijssr-1783	42	5	promulgation	promulgation	NOUN
aijssr-1783	42	6	of	of	ADP
aijssr-1783	42	7	the	the	DET
aijssr-1783	42	8	2010	2010	NUM
aijssr-1783	42	9	constitution	constitution	NOUN
aijssr-1783	42	10	ushered	usher	VERB
aijssr-1783	42	11	in	in	ADP
aijssr-1783	42	12	significant	significant	ADJ
aijssr-1783	42	13	changes	change	NOUN
aijssr-1783	42	14	to	to	ADP
aijssr-1783	42	15	the	the	DET
aijssr-1783	42	16	formulation	formulation	NOUN
aijssr-1783	42	17	of	of	ADP
aijssr-1783	42	18	the	the	DET
aijssr-1783	42	19	national	national	ADJ
aijssr-1783	42	20	budget	budget	NOUN
aijssr-1783	42	21	.	.	PUNCT
aijssr-1783	43	1	the	the	DET
aijssr-1783	43	2	new	new	ADJ
aijssr-1783	43	3	constitution	constitution	NOUN
aijssr-1783	43	4	set	set	VERB
aijssr-1783	43	5	aside	aside	ADP
aijssr-1783	43	6	the	the	DET
aijssr-1783	43	7	exclusivity	exclusivity	NOUN
aijssr-1783	43	8	of	of	ADP
aijssr-1783	43	9	the	the	DET
aijssr-1783	43	10	executive	executive	NOUN
aijssr-1783	43	11	in	in	ADP
aijssr-1783	43	12	the	the	DET
aijssr-1783	43	13	development	development	NOUN
aijssr-1783	43	14	of	of	ADP
aijssr-1783	43	15	revenue	revenue	NOUN
aijssr-1783	43	16	generation	generation	NOUN
aijssr-1783	43	17	and	and	CCONJ
aijssr-1783	43	18	expenditure	expenditure	NOUN
aijssr-1783	43	19	plans	plan	NOUN
aijssr-1783	43	20	.	.	PUNCT
aijssr-1783	44	1	departments	department	NOUN
aijssr-1783	44	2	and	and	CCONJ
aijssr-1783	44	3	agencies	agency	NOUN
aijssr-1783	44	4	that	that	PRON
aijssr-1783	44	5	bore	bear	VERB
aijssr-1783	44	6	direct	direct	ADJ
aijssr-1783	44	7	responsibility	responsibility	NOUN
aijssr-1783	44	8	over	over	ADP
aijssr-1783	44	9	the	the	DET
aijssr-1783	44	10	economy	economy	NOUN
aijssr-1783	44	11	determined	determine	VERB
aijssr-1783	44	12	the	the	DET
aijssr-1783	44	13	final	final	ADJ
aijssr-1783	44	14	plans	plan	NOUN
aijssr-1783	44	15	.	.	PUNCT
aijssr-1783	45	1	entrepreneurs	entrepreneur	NOUN
aijssr-1783	45	2	and	and	CCONJ
aijssr-1783	45	3	the	the	DET
aijssr-1783	45	4	public	public	NOUN
aijssr-1783	45	5	had	have	VERB
aijssr-1783	45	6	to	to	PART
aijssr-1783	45	7	wait	wait	VERB
aijssr-1783	45	8	for	for	ADP
aijssr-1783	45	9	the	the	DET
aijssr-1783	45	10	annual	annual	ADJ
aijssr-1783	45	11	budget	budget	NOUN
aijssr-1783	45	12	speech	speech	NOUN
aijssr-1783	45	13	to	to	PART
aijssr-1783	45	14	know	know	VERB
aijssr-1783	45	15	whether	whether	SCONJ
aijssr-1783	45	16	their	their	PRON
aijssr-1783	45	17	taxes	taxis	NOUN
aijssr-1783	45	18	and	and	CCONJ
aijssr-1783	45	19	commodity	commodity	NOUN
aijssr-1783	45	20	prices	price	NOUN
aijssr-1783	45	21	would	would	AUX
aijssr-1783	45	22	go	go	VERB
aijssr-1783	45	23	up	up	ADV
aijssr-1783	45	24	or	or	CCONJ
aijssr-1783	45	25	down	down	ADV
aijssr-1783	45	26	.	.	PUNCT
aijssr-1783	46	1	the	the	DET
aijssr-1783	46	2	constitution	constitution	NOUN
aijssr-1783	46	3	now	now	ADV
aijssr-1783	46	4	mandates	mandate	VERB
aijssr-1783	46	5	the	the	DET
aijssr-1783	46	6	executive	executive	NOUN
aijssr-1783	46	7	to	to	PART
aijssr-1783	46	8	follow	follow	VERB
aijssr-1783	46	9	a	a	DET
aijssr-1783	46	10	consultative	consultative	ADJ
aijssr-1783	46	11	process	process	NOUN
aijssr-1783	46	12	involving	involve	VERB
aijssr-1783	46	13	sector	sector	NOUN
aijssr-1783	46	14	stakeholders	stakeholder	NOUN
aijssr-1783	46	15	and	and	CCONJ
aijssr-1783	46	16	public	public	ADJ
aijssr-1783	46	17	participation	participation	NOUN
aijssr-1783	46	18	.	.	PUNCT
aijssr-1783	47	1	according	accord	VERB
aijssr-1783	47	2	to	to	ADP
aijssr-1783	47	3	the	the	DET
aijssr-1783	47	4	national	national	PROPN
aijssr-1783	47	5	assembly	assembly	NOUN
aijssr-1783	47	6	of	of	ADP
aijssr-1783	47	7	kenya	kenya	PROPN
aijssr-1783	47	8	(	(	PUNCT
aijssr-1783	47	9	2017	2017	NUM
aijssr-1783	47	10	)	)	PUNCT
aijssr-1783	47	11	,	,	PUNCT
aijssr-1783	47	12	there	there	PRON
aijssr-1783	47	13	are	be	VERB
aijssr-1783	47	14	four	four	NUM
aijssr-1783	47	15	major	major	ADJ
aijssr-1783	47	16	stages	stage	NOUN
aijssr-1783	47	17	of	of	ADP
aijssr-1783	47	18	the	the	DET
aijssr-1783	47	19	budget	budget	NOUN
aijssr-1783	47	20	process	process	NOUN
aijssr-1783	47	21	in	in	ADP
aijssr-1783	47	22	kenya	kenya	PROPN
aijssr-1783	47	23	:	:	PUNCT
aijssr-1783	47	24	formulating	formulate	VERB
aijssr-1783	47	25	a	a	DET
aijssr-1783	47	26	proposal	proposal	NOUN
aijssr-1783	47	27	,	,	PUNCT
aijssr-1783	47	28	approving	approve	VERB
aijssr-1783	47	29	it	it	PRON
aijssr-1783	47	30	,	,	PUNCT
aijssr-1783	47	31	implementing	implement	VERB
aijssr-1783	47	32	it	it	PRON
aijssr-1783	47	33	and	and	CCONJ
aijssr-1783	47	34	auditing	auditing	NOUN
aijssr-1783	47	35	/	/	SYM
aijssr-1783	47	36	evaluating	evaluate	VERB
aijssr-1783	47	37	its	its	PRON
aijssr-1783	47	38	implementation	implementation	NOUN
aijssr-1783	47	39	.	.	PUNCT
aijssr-1783	48	1	the	the	DET
aijssr-1783	48	2	formulation	formulation	NOUN
aijssr-1783	48	3	of	of	ADP
aijssr-1783	48	4	the	the	DET
aijssr-1783	48	5	budget	budget	NOUN
aijssr-1783	48	6	is	be	AUX
aijssr-1783	48	7	the	the	DET
aijssr-1783	48	8	responsibility	responsibility	NOUN
aijssr-1783	48	9	of	of	ADP
aijssr-1783	48	10	the	the	DET
aijssr-1783	48	11	executive	executive	NOUN
aijssr-1783	48	12	at	at	ADP
aijssr-1783	48	13	the	the	DET
aijssr-1783	48	14	national	national	ADJ
aijssr-1783	48	15	and	and	CCONJ
aijssr-1783	48	16	county	county	NOUN
aijssr-1783	48	17	levels	level	NOUN
aijssr-1783	48	18	.	.	PUNCT
aijssr-1783	49	1	all	all	DET
aijssr-1783	49	2	the	the	DET
aijssr-1783	49	3	ministries	ministry	NOUN
aijssr-1783	49	4	responsible	responsible	ADJ
aijssr-1783	49	5	for	for	ADP
aijssr-1783	49	6	finance	finance	NOUN
aijssr-1783	49	7	generate	generate	VERB
aijssr-1783	49	8	policies	policy	NOUN
aijssr-1783	49	9	that	that	PRON
aijssr-1783	49	10	direct	direct	VERB
aijssr-1783	49	11	the	the	DET
aijssr-1783	49	12	economies	economy	NOUN
aijssr-1783	49	13	and	and	CCONJ
aijssr-1783	49	14	finances	finance	NOUN
aijssr-1783	49	15	of	of	ADP
aijssr-1783	49	16	their	their	PRON
aijssr-1783	49	17	areas	area	NOUN
aijssr-1783	49	18	of	of	ADP
aijssr-1783	49	19	jurisdiction	jurisdiction	NOUN
aijssr-1783	49	20	.	.	PUNCT
aijssr-1783	50	1	the	the	DET
aijssr-1783	50	2	national	national	ADJ
aijssr-1783	50	3	treasury	treasury	PROPN
aijssr-1783	50	4	creates	create	VERB
aijssr-1783	50	5	a	a	DET
aijssr-1783	50	6	proposed	propose	VERB
aijssr-1783	50	7	budget	budget	NOUN
aijssr-1783	50	8	policy	policy	NOUN
aijssr-1783	50	9	statement	statement	NOUN
aijssr-1783	50	10	;	;	PUNCT
aijssr-1783	50	11	the	the	DET
aijssr-1783	50	12	county	county	NOUN
aijssr-1783	50	13	governments	government	NOUN
aijssr-1783	50	14	generate	generate	VERB
aijssr-1783	50	15	county	county	NOUN
aijssr-1783	50	16	fiscal	fiscal	ADJ
aijssr-1783	50	17	strategy	strategy	NOUN
aijssr-1783	50	18	papers	paper	NOUN
aijssr-1783	50	19	.	.	PUNCT
aijssr-1783	51	1	these	these	DET
aijssr-1783	51	2	proposals	proposal	NOUN
aijssr-1783	51	3	are	be	AUX
aijssr-1783	51	4	presented	present	VERB
aijssr-1783	51	5	to	to	ADP
aijssr-1783	51	6	the	the	DET
aijssr-1783	51	7	public	public	NOUN
aijssr-1783	51	8	to	to	PART
aijssr-1783	51	9	give	give	VERB
aijssr-1783	51	10	them	they	PRON
aijssr-1783	51	11	a	a	DET
aijssr-1783	51	12	chance	chance	NOUN
aijssr-1783	51	13	to	to	PART
aijssr-1783	51	14	voice	voice	VERB
aijssr-1783	51	15	their	their	PRON
aijssr-1783	51	16	opinions	opinion	NOUN
aijssr-1783	51	17	.	.	PUNCT
aijssr-1783	52	1	after	after	SCONJ
aijssr-1783	52	2	the	the	DET
aijssr-1783	52	3	formulation	formulation	NOUN
aijssr-1783	52	4	procedures	procedure	NOUN
aijssr-1783	52	5	are	be	AUX
aijssr-1783	52	6	complete	complete	ADJ
aijssr-1783	52	7	,	,	PUNCT
aijssr-1783	52	8	the	the	DET
aijssr-1783	52	9	budget	budget	NOUN
aijssr-1783	52	10	moves	move	VERB
aijssr-1783	52	11	on	on	ADP
aijssr-1783	52	12	to	to	ADP
aijssr-1783	52	13	the	the	DET
aijssr-1783	52	14	legislative	legislative	ADJ
aijssr-1783	52	15	arm	arm	NOUN
aijssr-1783	52	16	of	of	ADP
aijssr-1783	52	17	the	the	DET
aijssr-1783	52	18	government	government	NOUN
aijssr-1783	52	19	for	for	ADP
aijssr-1783	52	20	approval	approval	NOUN
aijssr-1783	52	21	.	.	PUNCT
aijssr-1783	53	1	parliament	parliament	NOUN
aijssr-1783	53	2	handles	handle	VERB
aijssr-1783	53	3	this	this	PRON
aijssr-1783	53	4	at	at	ADP
aijssr-1783	53	5	a	a	DET
aijssr-1783	53	6	national	national	ADJ
aijssr-1783	53	7	level	level	NOUN
aijssr-1783	53	8	;	;	PUNCT
aijssr-1783	53	9	county	county	NOUN
aijssr-1783	53	10	assemblies	assembly	NOUN
aijssr-1783	53	11	take	take	VERB
aijssr-1783	53	12	care	care	NOUN
aijssr-1783	53	13	of	of	ADP
aijssr-1783	53	14	it	it	PRON
aijssr-1783	53	15	at	at	ADP
aijssr-1783	53	16	a	a	DET
aijssr-1783	53	17	county	county	NOUN
aijssr-1783	53	18	level	level	NOUN
aijssr-1783	53	19	.	.	PUNCT
aijssr-1783	54	1	the	the	DET
aijssr-1783	54	2	approval	approval	NOUN
aijssr-1783	54	3	stage	stage	NOUN
aijssr-1783	54	4	involves	involve	VERB
aijssr-1783	54	5	the	the	DET
aijssr-1783	54	6	adoption	adoption	NOUN
aijssr-1783	54	7	of	of	ADP
aijssr-1783	54	8	the	the	DET
aijssr-1783	54	9	budget	budget	NOUN
aijssr-1783	54	10	policy	policy	NOUN
aijssr-1783	54	11	statement	statement	NOUN
aijssr-1783	54	12	and	and	CCONJ
aijssr-1783	54	13	county	county	NOUN
aijssr-1783	54	14	fiscal	fiscal	ADJ
aijssr-1783	54	15	strategy	strategy	NOUN
aijssr-1783	54	16	papers	paper	NOUN
aijssr-1783	54	17	;	;	PUNCT
aijssr-1783	54	18	approval	approval	NOUN
aijssr-1783	54	19	of	of	ADP
aijssr-1783	54	20	budget	budget	NOUN
aijssr-1783	54	21	estimates	estimate	NOUN
aijssr-1783	54	22	;	;	PUNCT
aijssr-1783	54	23	and	and	CCONJ
aijssr-1783	54	24	enactment	enactment	NOUN
aijssr-1783	54	25	of	of	ADP
aijssr-1783	54	26	the	the	DET
aijssr-1783	54	27	appropriation	appropriation	NOUN
aijssr-1783	54	28	bill	bill	NOUN
aijssr-1783	54	29	—	—	PUNCT
aijssr-1783	54	30	as	as	ADV
aijssr-1783	54	31	well	well	ADV
aijssr-1783	54	32	as	as	ADP
aijssr-1783	54	33	any	any	DET
aijssr-1783	54	34	other	other	ADJ
aijssr-1783	54	35	bills	bill	NOUN
aijssr-1783	54	36	required	require	VERB
aijssr-1783	54	37	to	to	PART
aijssr-1783	54	38	carry	carry	VERB
aijssr-1783	54	39	out	out	ADP
aijssr-1783	54	40	budgetary	budgetary	ADJ
aijssr-1783	54	41	proposals	proposal	NOUN
aijssr-1783	54	42	.	.	PUNCT
aijssr-1783	55	1	the	the	DET
aijssr-1783	55	2	implementation	implementation	NOUN
aijssr-1783	55	3	stage	stage	NOUN
aijssr-1783	55	4	involves	involve	VERB
aijssr-1783	55	5	carrying	carry	VERB
aijssr-1783	55	6	out	out	ADP
aijssr-1783	55	7	the	the	DET
aijssr-1783	55	8	budget	budget	NOUN
aijssr-1783	55	9	proposals	proposal	NOUN
aijssr-1783	55	10	passed	pass	VERB
aijssr-1783	55	11	at	at	ADP
aijssr-1783	55	12	the	the	DET
aijssr-1783	55	13	approval	approval	NOUN
aijssr-1783	55	14	stage	stage	NOUN
aijssr-1783	55	15	.	.	PUNCT
aijssr-1783	56	1	the	the	DET
aijssr-1783	56	2	executive	executive	NOUN
aijssr-1783	56	3	at	at	ADP
aijssr-1783	56	4	both	both	CCONJ
aijssr-1783	56	5	national	national	ADJ
aijssr-1783	56	6	and	and	CCONJ
aijssr-1783	56	7	county	county	NOUN
aijssr-1783	56	8	levels	level	NOUN
aijssr-1783	56	9	is	be	AUX
aijssr-1783	56	10	responsible	responsible	ADJ
aijssr-1783	56	11	for	for	ADP
aijssr-1783	56	12	implementing	implement	VERB
aijssr-1783	56	13	budgets	budget	NOUN
aijssr-1783	56	14	.	.	PUNCT
aijssr-1783	57	1	parliament	parliament	NOUN
aijssr-1783	57	2	monitors	monitor	VERB
aijssr-1783	57	3	the	the	DET
aijssr-1783	57	4	finances	finance	NOUN
aijssr-1783	57	5	of	of	ADP
aijssr-1783	57	6	both	both	CCONJ
aijssr-1783	57	7	national	national	ADJ
aijssr-1783	57	8	and	and	CCONJ
aijssr-1783	57	9	county	county	NOUN
aijssr-1783	57	10	governments	government	NOUN
aijssr-1783	57	11	every	every	DET
aijssr-1783	57	12	three	three	NUM
aijssr-1783	57	13	months	month	NOUN
aijssr-1783	57	14	by	by	ADP
aijssr-1783	57	15	examining	examine	VERB
aijssr-1783	57	16	documents	document	NOUN
aijssr-1783	57	17	related	relate	VERB
aijssr-1783	57	18	to	to	ADP
aijssr-1783	57	19	revenues	revenue	NOUN
aijssr-1783	57	20	and	and	CCONJ
aijssr-1783	57	21	expenditures	expenditure	NOUN
aijssr-1783	57	22	.	.	PUNCT
aijssr-1783	58	1	the	the	DET
aijssr-1783	58	2	controller	controller	NOUN
aijssr-1783	58	3	of	of	ADP
aijssr-1783	58	4	budget	budget	NOUN
aijssr-1783	58	5	’s	’s	PART
aijssr-1783	58	6	quarterly	quarterly	ADJ
aijssr-1783	58	7	budget	budget	NOUN
aijssr-1783	58	8	implementation	implementation	NOUN
aijssr-1783	58	9	report	report	NOUN
aijssr-1783	58	10	,	,	PUNCT
aijssr-1783	58	11	and	and	CCONJ
aijssr-1783	58	12	the	the	DET
aijssr-1783	58	13	national	national	ADJ
aijssr-1783	58	14	and	and	CCONJ
aijssr-1783	58	15	county	county	NOUN
aijssr-1783	58	16	governments	government	NOUN
aijssr-1783	58	17	'	'	PART
aijssr-1783	58	18	quarterly	quarterly	ADJ
aijssr-1783	58	19	budget	budget	NOUN
aijssr-1783	58	20	implementation	implementation	NOUN
aijssr-1783	58	21	reports	report	NOUN
aijssr-1783	58	22	are	be	AUX
aijssr-1783	58	23	the	the	DET
aijssr-1783	58	24	key	key	ADJ
aijssr-1783	58	25	implementation	implementation	NOUN
aijssr-1783	58	26	and	and	CCONJ
aijssr-1783	58	27	oversight	oversight	NOUN
aijssr-1783	58	28	documents	document	NOUN
aijssr-1783	58	29	.	.	PUNCT
aijssr-1783	59	1	the	the	DET
aijssr-1783	59	2	annual	annual	ADJ
aijssr-1783	59	3	budget	budget	NOUN
aijssr-1783	59	4	cycle	cycle	NOUN
aijssr-1783	59	5	ends	end	VERB
aijssr-1783	59	6	with	with	ADP
aijssr-1783	59	7	audit	audit	NOUN
aijssr-1783	59	8	and	and	CCONJ
aijssr-1783	59	9	evaluation	evaluation	NOUN
aijssr-1783	59	10	.	.	PUNCT
aijssr-1783	60	1	the	the	DET
aijssr-1783	60	2	office	office	NOUN
aijssr-1783	60	3	of	of	ADP
aijssr-1783	60	4	the	the	DET
aijssr-1783	60	5	auditor	auditor	NOUN
aijssr-1783	60	6	-	-	PUNCT
aijssr-1783	60	7	general	general	NOUN
aijssr-1783	60	8	is	be	AUX
aijssr-1783	60	9	in	in	ADP
aijssr-1783	60	10	charge	charge	NOUN
aijssr-1783	60	11	of	of	ADP
aijssr-1783	60	12	audits	audits	NOUN
aijssr-1783	60	13	,	,	PUNCT
aijssr-1783	60	14	while	while	SCONJ
aijssr-1783	60	15	the	the	DET
aijssr-1783	60	16	office	office	NOUN
aijssr-1783	60	17	of	of	ADP
aijssr-1783	60	18	the	the	DET
aijssr-1783	60	19	controller	controller	NOUN
aijssr-1783	60	20	of	of	ADP
aijssr-1783	60	21	budget	budget	NOUN
aijssr-1783	60	22	handles	handle	VERB
aijssr-1783	60	23	evaluation	evaluation	NOUN
aijssr-1783	60	24	.	.	PUNCT
aijssr-1783	61	1	the	the	DET
aijssr-1783	61	2	auditor	auditor	NOUN
aijssr-1783	61	3	-	-	PUNCT
aijssr-1783	61	4	general	general	ADJ
aijssr-1783	61	5	reports	report	NOUN
aijssr-1783	61	6	on	on	ADP
aijssr-1783	61	7	the	the	DET
aijssr-1783	61	8	financial	financial	ADJ
aijssr-1783	61	9	accounts	account	NOUN
aijssr-1783	61	10	of	of	ADP
aijssr-1783	61	11	the	the	DET
aijssr-1783	61	12	national	national	ADJ
aijssr-1783	61	13	and	and	CCONJ
aijssr-1783	61	14	county	county	NOUN
aijssr-1783	61	15	governments	government	NOUN
aijssr-1783	61	16	.	.	PUNCT
aijssr-1783	62	1	the	the	DET
aijssr-1783	62	2	controller	controller	NOUN
aijssr-1783	62	3	of	of	ADP
aijssr-1783	62	4	budget	budget	NOUN
aijssr-1783	62	5	reviews	review	NOUN
aijssr-1783	62	6	previous	previous	ADJ
aijssr-1783	62	7	fiscal	fiscal	ADJ
aijssr-1783	62	8	year	year	NOUN
aijssr-1783	62	9	expenditure	expenditure	NOUN
aijssr-1783	62	10	by	by	ADP
aijssr-1783	62	11	the	the	DET
aijssr-1783	62	12	national	national	ADJ
aijssr-1783	62	13	and	and	CCONJ
aijssr-1783	62	14	county	county	NOUN
aijssr-1783	62	15	governments	government	NOUN
aijssr-1783	62	16	.	.	PUNCT
aijssr-1783	63	1	both	both	DET
aijssr-1783	63	2	reports	report	NOUN
aijssr-1783	63	3	are	be	AUX
aijssr-1783	63	4	tabled	table	VERB
aijssr-1783	63	5	in	in	ADP
aijssr-1783	63	6	parliament	parliament	NOUN
aijssr-1783	63	7	for	for	ADP
aijssr-1783	63	8	review	review	NOUN
aijssr-1783	63	9	and	and	CCONJ
aijssr-1783	63	10	adoption	adoption	NOUN
aijssr-1783	63	11	.	.	PUNCT
aijssr-1783	64	1	the	the	DET
aijssr-1783	64	2	importance	importance	NOUN
aijssr-1783	64	3	of	of	ADP
aijssr-1783	64	4	smes	sme	NOUN
aijssr-1783	64	5	to	to	ADP
aijssr-1783	64	6	kenya	kenya	PROPN
aijssr-1783	64	7	’s	’s	PART
aijssr-1783	64	8	economy	economy	NOUN
aijssr-1783	64	9	approximately	approximately	ADV
aijssr-1783	64	10	7	7	NUM
aijssr-1783	64	11	million	million	NUM
aijssr-1783	64	12	small	small	ADJ
aijssr-1783	64	13	and	and	CCONJ
aijssr-1783	64	14	medium	medium	ADJ
aijssr-1783	64	15	-	-	PUNCT
aijssr-1783	64	16	sized	sized	ADJ
aijssr-1783	64	17	businesses	business	NOUN
aijssr-1783	64	18	operate	operate	VERB
aijssr-1783	64	19	in	in	ADP
aijssr-1783	64	20	kenya	kenya	PROPN
aijssr-1783	64	21	today	today	NOUN
aijssr-1783	64	22	.	.	PUNCT
aijssr-1783	65	1	all	all	DET
aijssr-1783	65	2	industries	industry	NOUN
aijssr-1783	65	3	,	,	PUNCT
aijssr-1783	65	4	including	include	VERB
aijssr-1783	65	5	trade	trade	NOUN
aijssr-1783	65	6	,	,	PUNCT
aijssr-1783	65	7	manufacturing	manufacturing	NOUN
aijssr-1783	65	8	,	,	PUNCT
aijssr-1783	65	9	agriculture	agriculture	NOUN
aijssr-1783	65	10	,	,	PUNCT
aijssr-1783	65	11	tourism	tourism	NOUN
aijssr-1783	65	12	and	and	CCONJ
aijssr-1783	65	13	financial	financial	ADJ
aijssr-1783	65	14	services	service	NOUN
aijssr-1783	65	15	,	,	PUNCT
aijssr-1783	65	16	are	be	AUX
aijssr-1783	65	17	represented	represent	VERB
aijssr-1783	65	18	by	by	ADP
aijssr-1783	65	19	these	these	DET
aijssr-1783	65	20	businesses	business	NOUN
aijssr-1783	65	21	(	(	PUNCT
aijssr-1783	65	22	knbs	knbs	PROPN
aijssr-1783	65	23	,	,	PUNCT
aijssr-1783	65	24	2022	2022	NUM
aijssr-1783	65	25	)	)	PUNCT
aijssr-1783	65	26	.	.	PUNCT
aijssr-1783	66	1	they	they	PRON
aijssr-1783	66	2	play	play	VERB
aijssr-1783	66	3	an	an	DET
aijssr-1783	66	4	essential	essential	ADJ
aijssr-1783	66	5	role	role	NOUN
aijssr-1783	66	6	in	in	ADP
aijssr-1783	66	7	the	the	DET
aijssr-1783	66	8	last	last	ADJ
aijssr-1783	66	9	-	-	PUNCT
aijssr-1783	66	10	mile	mile	NOUN
aijssr-1783	66	11	delivery	delivery	NOUN
aijssr-1783	66	12	of	of	ADP
aijssr-1783	66	13	goods	good	NOUN
aijssr-1783	66	14	to	to	ADP
aijssr-1783	66	15	consumers	consumer	NOUN
aijssr-1783	66	16	and	and	CCONJ
aijssr-1783	66	17	are	be	AUX
aijssr-1783	66	18	responsible	responsible	ADJ
aijssr-1783	66	19	for	for	ADP
aijssr-1783	66	20	up	up	ADP
aijssr-1783	66	21	to	to	PART
aijssr-1783	66	22	90	90	NUM
aijssr-1783	66	23	%	%	NOUN
aijssr-1783	66	24	of	of	ADP
aijssr-1783	66	25	private	private	ADJ
aijssr-1783	66	26	sector	sector	NOUN
aijssr-1783	66	27	enterprises	enterprise	NOUN
aijssr-1783	66	28	across	across	ADP
aijssr-1783	66	29	various	various	ADJ
aijssr-1783	66	30	sectors	sector	NOUN
aijssr-1783	66	31	.	.	PUNCT
aijssr-1783	67	1	most	most	ADJ
aijssr-1783	67	2	are	be	AUX
aijssr-1783	67	3	in	in	ADP
aijssr-1783	67	4	retail	retail	ADJ
aijssr-1783	67	5	/	/	SYM
aijssr-1783	67	6	wholesale	wholesale	ADJ
aijssr-1783	67	7	trade	trade	NOUN
aijssr-1783	67	8	,	,	PUNCT
aijssr-1783	67	9	manufacturing	manufacturing	NOUN
aijssr-1783	67	10	and	and	CCONJ
aijssr-1783	67	11	catering	catering	NOUN
aijssr-1783	67	12	value	value	NOUN
aijssr-1783	67	13	chains	chain	NOUN
aijssr-1783	67	14	(	(	PUNCT
aijssr-1783	67	15	knbs	knbs	ADJ
aijssr-1783	67	16	,	,	PUNCT
aijssr-1783	67	17	2016	2016	NUM
aijssr-1783	67	18	)	)	PUNCT
aijssr-1783	67	19	.	.	PUNCT
aijssr-1783	68	1	small	small	ADJ
aijssr-1783	68	2	business	business	NOUN
aijssr-1783	68	3	is	be	AUX
aijssr-1783	68	4	a	a	DET
aijssr-1783	68	5	key	key	ADJ
aijssr-1783	68	6	component	component	NOUN
aijssr-1783	68	7	of	of	ADP
aijssr-1783	68	8	the	the	DET
aijssr-1783	68	9	economy	economy	NOUN
aijssr-1783	68	10	in	in	ADP
aijssr-1783	68	11	kenya	kenya	PROPN
aijssr-1783	68	12	.	.	PUNCT
aijssr-1783	69	1	the	the	DET
aijssr-1783	69	2	country	country	NOUN
aijssr-1783	69	3	’s	’s	PART
aijssr-1783	69	4	small	small	ADJ
aijssr-1783	69	5	businesses	business	NOUN
aijssr-1783	69	6	employ	employ	VERB
aijssr-1783	69	7	more	more	ADJ
aijssr-1783	69	8	than	than	ADP
aijssr-1783	69	9	15	15	NUM
aijssr-1783	69	10	million	million	NUM
aijssr-1783	69	11	kenyans	kenyans	PROPN
aijssr-1783	69	12	,	,	PUNCT
aijssr-1783	69	13	while	while	SCONJ
aijssr-1783	69	14	they	they	PRON
aijssr-1783	69	15	make	make	VERB
aijssr-1783	69	16	up	up	ADP
aijssr-1783	69	17	29	29	NUM
aijssr-1783	69	18	%	%	NOUN
aijssr-1783	69	19	of	of	ADP
aijssr-1783	69	20	the	the	DET
aijssr-1783	69	21	gdp	gdp	NOUN
aijssr-1783	69	22	(	(	PUNCT
aijssr-1783	69	23	knbs	knbs	PROPN
aijssr-1783	69	24	,	,	PUNCT
aijssr-1783	69	25	2016	2016	NUM
aijssr-1783	69	26	)	)	PUNCT
aijssr-1783	69	27	.	.	PUNCT
aijssr-1783	70	1	smes	sme	NOUN
aijssr-1783	70	2	have	have	AUX
aijssr-1783	70	3	played	play	VERB
aijssr-1783	70	4	an	an	DET
aijssr-1783	70	5	important	important	ADJ
aijssr-1783	70	6	role	role	NOUN
aijssr-1783	70	7	in	in	ADP
aijssr-1783	70	8	technological	technological	ADJ
aijssr-1783	70	9	innovation	innovation	NOUN
aijssr-1783	70	10	in	in	ADP
aijssr-1783	70	11	africa	africa	PROPN
aijssr-1783	70	12	,	,	PUNCT
aijssr-1783	70	13	including	include	VERB
aijssr-1783	70	14	mobile	mobile	ADJ
aijssr-1783	70	15	telephony	telephony	NOUN
aijssr-1783	70	16	technology	technology	NOUN
aijssr-1783	70	17	.	.	PUNCT
aijssr-1783	71	1	76	76	NUM
aijssr-1783	71	2	%	%	NOUN
aijssr-1783	71	3	of	of	ADP
aijssr-1783	71	4	kenya	kenya	PROPN
aijssr-1783	71	5	’s	’s	PART
aijssr-1783	71	6	population	population	NOUN
aijssr-1783	71	7	is	be	AUX
aijssr-1783	71	8	under	under	ADP
aijssr-1783	71	9	age	age	NOUN
aijssr-1783	71	10	35	35	NUM
aijssr-1783	71	11	,	,	PUNCT
aijssr-1783	71	12	well	well	ADV
aijssr-1783	71	13	-	-	PUNCT
aijssr-1783	71	14	informed	inform	VERB
aijssr-1783	71	15	and	and	CCONJ
aijssr-1783	71	16	exposed	expose	VERB
aijssr-1783	71	17	to	to	ADP
aijssr-1783	71	18	technology	technology	NOUN
aijssr-1783	71	19	;	;	PUNCT
aijssr-1783	71	20	this	this	DET
aijssr-1783	71	21	segment	segment	NOUN
aijssr-1783	71	22	grew	grow	VERB
aijssr-1783	71	23	up	up	ADP
aijssr-1783	71	24	during	during	ADP
aijssr-1783	71	25	a	a	DET
aijssr-1783	71	26	period	period	NOUN
aijssr-1783	71	27	when	when	SCONJ
aijssr-1783	71	28	mobile	mobile	ADJ
aijssr-1783	71	29	phones	phone	NOUN
aijssr-1783	71	30	became	became	AUX
aijssr-1783	71	31	widely	widely	ADV
aijssr-1783	71	32	used	use	VERB
aijssr-1783	71	33	across	across	ADP
aijssr-1783	71	34	the	the	DET
aijssr-1783	71	35	continent	continent	NOUN
aijssr-1783	71	36	.	.	PUNCT
aijssr-1783	72	1	it	it	PRON
aijssr-1783	72	2	is	be	AUX
aijssr-1783	72	3	not	not	PART
aijssr-1783	72	4	uncommon	uncommon	ADJ
aijssr-1783	72	5	for	for	SCONJ
aijssr-1783	72	6	small	small	ADJ
aijssr-1783	72	7	businesses	business	NOUN
aijssr-1783	72	8	in	in	ADP
aijssr-1783	72	9	africa	africa	PROPN
aijssr-1783	72	10	to	to	PART
aijssr-1783	72	11	use	use	VERB
aijssr-1783	72	12	mobile	mobile	ADJ
aijssr-1783	72	13	technology	technology	NOUN
aijssr-1783	72	14	for	for	ADP
aijssr-1783	72	15	financial	financial	ADJ
aijssr-1783	72	16	transactions	transaction	NOUN
aijssr-1783	72	17	such	such	ADJ
aijssr-1783	72	18	as	as	ADP
aijssr-1783	72	19	payment	payment	NOUN
aijssr-1783	72	20	processing	processing	NOUN
aijssr-1783	72	21	or	or	CCONJ
aijssr-1783	72	22	banking	banking	NOUN
aijssr-1783	72	23	transactions	transaction	NOUN
aijssr-1783	72	24	.	.	PUNCT
aijssr-1783	73	1	the	the	DET
aijssr-1783	73	2	importance	importance	NOUN
aijssr-1783	73	3	of	of	ADP
aijssr-1783	73	4	smes	sme	NOUN
aijssr-1783	73	5	to	to	ADP
aijssr-1783	73	6	kenya	kenya	PROPN
aijssr-1783	73	7	’s	’s	PART
aijssr-1783	73	8	economy	economy	NOUN
aijssr-1783	73	9	can	can	AUX
aijssr-1783	73	10	not	not	PART
aijssr-1783	73	11	be	be	AUX
aijssr-1783	73	12	overstated	overstate	VERB
aijssr-1783	73	13	.	.	PUNCT
aijssr-1783	74	1	smes	sme	NOUN
aijssr-1783	74	2	are	be	AUX
aijssr-1783	74	3	critical	critical	ADJ
aijssr-1783	74	4	to	to	ADP
aijssr-1783	74	5	economic	economic	ADJ
aijssr-1783	74	6	growth	growth	NOUN
aijssr-1783	74	7	because	because	SCONJ
aijssr-1783	74	8	they	they	PRON
aijssr-1783	74	9	provide	provide	VERB
aijssr-1783	74	10	jobs	job	NOUN
aijssr-1783	74	11	for	for	ADP
aijssr-1783	74	12	many	many	ADJ
aijssr-1783	74	13	kenyans	kenyans	PROPN
aijssr-1783	74	14	,	,	PUNCT
aijssr-1783	74	15	boost	boost	VERB
aijssr-1783	74	16	exports	export	NOUN
aijssr-1783	74	17	and	and	CCONJ
aijssr-1783	74	18	create	create	VERB
aijssr-1783	74	19	new	new	ADJ
aijssr-1783	74	20	opportunities	opportunity	NOUN
aijssr-1783	74	21	for	for	ADP
aijssr-1783	74	22	the	the	DET
aijssr-1783	74	23	consumption	consumption	NOUN
aijssr-1783	74	24	of	of	ADP
aijssr-1783	74	25	goods	good	NOUN
aijssr-1783	74	26	and	and	CCONJ
aijssr-1783	74	27	services	service	NOUN
aijssr-1783	74	28	.	.	PUNCT
aijssr-1783	75	1	they	they	PRON
aijssr-1783	75	2	also	also	ADV
aijssr-1783	75	3	contribute	contribute	VERB
aijssr-1783	75	4	significantly	significantly	ADV
aijssr-1783	75	5	to	to	ADP
aijssr-1783	75	6	government	government	NOUN
aijssr-1783	75	7	revenues	revenue	NOUN
aijssr-1783	75	8	through	through	ADP
aijssr-1783	75	9	taxes	taxis	NOUN
aijssr-1783	75	10	on	on	ADP
aijssr-1783	75	11	sales	sale	NOUN
aijssr-1783	75	12	and	and	CCONJ
aijssr-1783	75	13	profits	profit	NOUN
aijssr-1783	75	14	.	.	PUNCT
aijssr-1783	76	1	in	in	ADP
aijssr-1783	76	2	addition	addition	NOUN
aijssr-1783	76	3	,	,	PUNCT
aijssr-1783	76	4	they	they	PRON
aijssr-1783	76	5	can	can	AUX
aijssr-1783	76	6	play	play	VERB
aijssr-1783	76	7	an	an	DET
aijssr-1783	76	8	important	important	ADJ
aijssr-1783	76	9	role	role	NOUN
aijssr-1783	76	10	as	as	ADP
aijssr-1783	76	11	catalysts	catalyst	NOUN
aijssr-1783	76	12	for	for	ADP
aijssr-1783	76	13	innovation	innovation	NOUN
aijssr-1783	76	14	(	(	PUNCT
aijssr-1783	76	15	knbs	knbs	PROPN
aijssr-1783	76	16	,	,	PUNCT
aijssr-1783	76	17	2016	2016	NUM
aijssr-1783	76	18	)	)	PUNCT
aijssr-1783	76	19	.	.	PUNCT
aijssr-1783	77	1	retailers	retailer	NOUN
aijssr-1783	77	2	who	who	PRON
aijssr-1783	77	3	operate	operate	VERB
aijssr-1783	77	4	small	small	ADJ
aijssr-1783	77	5	businesses	business	NOUN
aijssr-1783	77	6	(	(	PUNCT
aijssr-1783	77	7	smes	sme	NOUN
aijssr-1783	77	8	)	)	PUNCT
aijssr-1783	77	9	have	have	AUX
aijssr-1783	77	10	been	be	AUX
aijssr-1783	77	11	credited	credit	VERB
aijssr-1783	77	12	with	with	ADP
aijssr-1783	77	13	helping	help	VERB
aijssr-1783	77	14	to	to	PART
aijssr-1783	77	15	sustain	sustain	VERB
aijssr-1783	77	16	the	the	DET
aijssr-1783	77	17	industry	industry	NOUN
aijssr-1783	77	18	value	value	NOUN
aijssr-1783	77	19	chain	chain	NOUN
aijssr-1783	77	20	in	in	ADP
aijssr-1783	77	21	several	several	ADJ
aijssr-1783	77	22	ways	way	NOUN
aijssr-1783	77	23	.	.	PUNCT
aijssr-1783	78	1	for	for	ADP
aijssr-1783	78	2	example	example	NOUN
aijssr-1783	78	3	,	,	PUNCT
aijssr-1783	78	4	smes	sme	NOUN
aijssr-1783	78	5	provide	provide	VERB
aijssr-1783	78	6	last	last	ADJ
aijssr-1783	78	7	-	-	PUNCT
aijssr-1783	78	8	mile	mile	NOUN
aijssr-1783	78	9	delivery	delivery	NOUN
aijssr-1783	78	10	services	service	NOUN
aijssr-1783	78	11	for	for	ADP
aijssr-1783	78	12	food	food	NOUN
aijssr-1783	78	13	and	and	CCONJ
aijssr-1783	78	14	beverage	beverage	NOUN
aijssr-1783	78	15	manufacturers	manufacturer	NOUN
aijssr-1783	78	16	,	,	PUNCT
aijssr-1783	78	17	telecom	telecom	NOUN
aijssr-1783	78	18	companies	company	NOUN
aijssr-1783	78	19	and	and	CCONJ
aijssr-1783	78	20	banks	bank	NOUN
aijssr-1783	78	21	that	that	PRON
aijssr-1783	78	22	provide	provide	VERB
aijssr-1783	78	23	financial	financial	ADJ
aijssr-1783	78	24	services	service	NOUN
aijssr-1783	78	25	to	to	ADP
aijssr-1783	78	26	consumers	consumer	NOUN
aijssr-1783	78	27	.	.	PUNCT
aijssr-1783	79	1	banks	bank	NOUN
aijssr-1783	79	2	have	have	AUX
aijssr-1783	79	3	begun	begin	VERB
aijssr-1783	79	4	using	use	VERB
aijssr-1783	79	5	their	their	PRON
aijssr-1783	79	6	established	establish	VERB
aijssr-1783	79	7	distribution	distribution	NOUN
aijssr-1783	79	8	networks	network	NOUN
aijssr-1783	79	9	to	to	PART
aijssr-1783	79	10	deliver	deliver	VERB
aijssr-1783	79	11	"	"	PUNCT
aijssr-1783	79	12	agency	agency	NOUN
aijssr-1783	79	13	banking	banking	NOUN
aijssr-1783	79	14	"	"	PUNCT
aijssr-1783	79	15	concepts	concept	NOUN
aijssr-1783	79	16	.	.	PUNCT
aijssr-1783	80	1	the	the	DET
aijssr-1783	80	2	2021	2021	NUM
aijssr-1783	80	3	finaccess	finaccess	NOUN
aijssr-1783	80	4	household	household	NOUN
aijssr-1783	80	5	survey	survey	NOUN
aijssr-1783	80	6	shows	show	VERB
aijssr-1783	80	7	that	that	SCONJ
aijssr-1783	80	8	retailers	retailer	NOUN
aijssr-1783	80	9	extend	extend	VERB
aijssr-1783	80	10	some	some	PRON
aijssr-1783	80	11	of	of	ADP
aijssr-1783	80	12	these	these	DET
aijssr-1783	80	13	goods	good	NOUN
aijssr-1783	80	14	and	and	CCONJ
aijssr-1783	80	15	services	service	NOUN
aijssr-1783	80	16	to	to	ADP
aijssr-1783	80	17	consumers	consumer	NOUN
aijssr-1783	80	18	on	on	ADP
aijssr-1783	80	19	a	a	DET
aijssr-1783	80	20	credit	credit	NOUN
aijssr-1783	80	21	basis	basis	NOUN
aijssr-1783	80	22	.	.	PUNCT
aijssr-1783	81	1	the	the	DET
aijssr-1783	81	2	said	say	VERB
aijssr-1783	81	3	survey	survey	NOUN
aijssr-1783	81	4	records	record	VERB
aijssr-1783	81	5	that	that	SCONJ
aijssr-1783	81	6	informal	informal	ADJ
aijssr-1783	81	7	sources	source	NOUN
aijssr-1783	81	8	are	be	AUX
aijssr-1783	81	9	the	the	DET
aijssr-1783	81	10	third	third	ADJ
aijssr-1783	81	11	most	most	ADV
aijssr-1783	81	12	used	used	ADJ
aijssr-1783	81	13	source	source	NOUN
aijssr-1783	81	14	of	of	ADP
aijssr-1783	81	15	consumer	consumer	NOUN
aijssr-1783	81	16	loans	loan	NOUN
aijssr-1783	81	17	after	after	ADP
aijssr-1783	81	18	mobile	mobile	ADJ
aijssr-1783	81	19	loans	loan	NOUN
aijssr-1783	81	20	and	and	CCONJ
aijssr-1783	81	21	banks	bank	NOUN
aijssr-1783	81	22	.	.	PUNCT
aijssr-1783	82	1	within	within	ADP
aijssr-1783	82	2	these	these	DET
aijssr-1783	82	3	informal	informal	ADJ
aijssr-1783	82	4	sources	source	NOUN
aijssr-1783	82	5	of	of	ADP
aijssr-1783	82	6	loans	loan	NOUN
aijssr-1783	82	7	is	be	AUX
aijssr-1783	82	8	cash	cash	NOUN
aijssr-1783	82	9	or	or	CCONJ
aijssr-1783	82	10	goods	good	NOUN
aijssr-1783	82	11	/	/	SYM
aijssr-1783	82	12	services	service	NOUN
aijssr-1783	82	13	extended	extend	VERB
aijssr-1783	82	14	by	by	ADP
aijssr-1783	82	15	shopkeepers	shopkeeper	NOUN
aijssr-1783	82	16	as	as	ADP
aijssr-1783	82	17	an	an	DET
aijssr-1783	82	18	extension	extension	NOUN
aijssr-1783	82	19	of	of	ADP
aijssr-1783	82	20	their	their	PRON
aijssr-1783	82	21	businesses	business	NOUN
aijssr-1783	82	22	for	for	ADP
aijssr-1783	82	23	additional	additional	ADJ
aijssr-1783	82	24	income	income	NOUN
aijssr-1783	82	25	(	(	PUNCT
aijssr-1783	82	26	central	central	ADJ
aijssr-1783	82	27	bank	bank	NOUN
aijssr-1783	82	28	of	of	ADP
aijssr-1783	82	29	kenya	kenya	PROPN
aijssr-1783	82	30	et	et	PROPN
aijssr-1783	82	31	al	al	PROPN
aijssr-1783	82	32	.	.	PROPN
aijssr-1783	82	33	,	,	PUNCT
aijssr-1783	82	34	2021	2021	NUM
aijssr-1783	82	35	)	)	PUNCT
aijssr-1783	82	36	.	.	PUNCT
aijssr-1783	83	1	according	accord	VERB
aijssr-1783	83	2	to	to	ADP
aijssr-1783	83	3	various	various	ADJ
aijssr-1783	83	4	reports	report	NOUN
aijssr-1783	83	5	,	,	PUNCT
aijssr-1783	83	6	smes	sme	NOUN
aijssr-1783	83	7	can	can	AUX
aijssr-1783	83	8	double	double	VERB
aijssr-1783	83	9	their	their	PRON
aijssr-1783	83	10	contribution	contribution	NOUN
aijssr-1783	83	11	to	to	ADP
aijssr-1783	83	12	the	the	DET
aijssr-1783	83	13	economy	economy	NOUN
aijssr-1783	83	14	if	if	SCONJ
aijssr-1783	83	15	they	they	PRON
aijssr-1783	83	16	are	be	AUX
aijssr-1783	83	17	granted	grant	VERB
aijssr-1783	83	18	the	the	DET
aijssr-1783	83	19	support	support	NOUN
aijssr-1783	83	20	they	they	PRON
aijssr-1783	83	21	need	need	VERB
aijssr-1783	83	22	.	.	PUNCT
aijssr-1783	84	1	the	the	DET
aijssr-1783	84	2	support	support	NOUN
aijssr-1783	84	3	smes	sme	NOUN
aijssr-1783	84	4	need	need	VERB
aijssr-1783	84	5	aligns	align	NOUN
aijssr-1783	84	6	with	with	ADP
aijssr-1783	84	7	the	the	DET
aijssr-1783	84	8	key	key	ADJ
aijssr-1783	84	9	challenges	challenge	NOUN
aijssr-1783	84	10	that	that	PRON
aijssr-1783	84	11	they	they	PRON
aijssr-1783	84	12	face	face	VERB
aijssr-1783	84	13	—	—	PUNCT
aijssr-1783	84	14	access	access	NOUN
aijssr-1783	84	15	to	to	ADP
aijssr-1783	84	16	business	business	NOUN
aijssr-1783	84	17	development	development	NOUN
aijssr-1783	84	18	support	support	NOUN
aijssr-1783	84	19	,	,	PUNCT
aijssr-1783	84	20	access	access	NOUN
aijssr-1783	84	21	to	to	ADP
aijssr-1783	84	22	capital	capital	NOUN
aijssr-1783	84	23	,	,	PUNCT
aijssr-1783	84	24	access	access	NOUN
aijssr-1783	84	25	to	to	ADP
aijssr-1783	84	26	markets	market	NOUN
aijssr-1783	84	27	,	,	PUNCT
aijssr-1783	84	28	and	and	CCONJ
aijssr-1783	84	29	access	access	NOUN
aijssr-1783	84	30	to	to	ADP
aijssr-1783	84	31	knowledge	knowledge	NOUN
aijssr-1783	84	32	resources	resource	NOUN
aijssr-1783	84	33	.	.	PUNCT
aijssr-1783	85	1	to	to	PART
aijssr-1783	85	2	address	address	VERB
aijssr-1783	85	3	challenges	challenge	NOUN
aijssr-1783	85	4	faced	face	VERB
aijssr-1783	85	5	by	by	ADP
aijssr-1783	85	6	sme	sme	NOUN
aijssr-1783	85	7	businesses	business	NOUN
aijssr-1783	85	8	,	,	PUNCT
aijssr-1783	85	9	the	the	DET
aijssr-1783	85	10	government	government	NOUN
aijssr-1783	85	11	published	publish	VERB
aijssr-1783	85	12	three	three	NUM
aijssr-1783	85	13	policy	policy	NOUN
aijssr-1783	85	14	documents	document	NOUN
aijssr-1783	85	15	aimed	aim	VERB
aijssr-1783	85	16	at	at	ADP
aijssr-1783	85	17	strengthening	strengthen	VERB
aijssr-1783	85	18	the	the	DET
aijssr-1783	85	19	sme	sme	NOUN
aijssr-1783	85	20	sector	sector	NOUN
aijssr-1783	85	21	:	:	PUNCT
aijssr-1783	85	22	(	(	PUNCT
aijssr-1783	85	23	1	1	X
aijssr-1783	85	24	)	)	PUNCT
aijssr-1783	85	25	the	the	DET
aijssr-1783	85	26	micro	micro	ADJ
aijssr-1783	85	27	and	and	CCONJ
aijssr-1783	85	28	small	small	ADJ
aijssr-1783	85	29	enterprises	enterprise	NOUN
aijssr-1783	85	30	act	act	VERB
aijssr-1783	85	31	(	(	PUNCT
aijssr-1783	85	32	2012	2012	NUM
aijssr-1783	85	33	)	)	PUNCT
aijssr-1783	85	34	,	,	PUNCT
aijssr-1783	85	35	which	which	PRON
aijssr-1783	85	36	defines	define	VERB
aijssr-1783	85	37	smes	sme	NOUN
aijssr-1783	85	38	and	and	CCONJ
aijssr-1783	85	39	statutory	statutory	ADJ
aijssr-1783	85	40	bodies	body	NOUN
aijssr-1783	85	41	responsible	responsible	ADJ
aijssr-1783	85	42	for	for	ADP
aijssr-1783	85	43	their	their	PRON
aijssr-1783	85	44	development	development	NOUN
aijssr-1783	85	45	;	;	PUNCT
aijssr-1783	85	46	(	(	PUNCT
aijssr-1783	85	47	2	2	X
aijssr-1783	85	48	)	)	PUNCT
aijssr-1783	85	49	kenya	kenya	NOUN
aijssr-1783	85	50	vision	vision	PROPN
aijssr-1783	85	51	2030	2030	NUM
aijssr-1783	85	52	,	,	PUNCT
aijssr-1783	85	53	which	which	PRON
aijssr-1783	85	54	outlines	outline	VERB
aijssr-1783	85	55	opportunities	opportunity	NOUN
aijssr-1783	85	56	for	for	ADP
aijssr-1783	85	57	mses	ms	NOUN
aijssr-1783	85	58	in	in	ADP
aijssr-1783	85	59	the	the	DET
aijssr-1783	85	60	country	country	NOUN
aijssr-1783	85	61	’s	’s	PART
aijssr-1783	85	62	development	development	NOUN
aijssr-1783	85	63	blueprint	blueprint	NOUN
aijssr-1783	85	64	;	;	PUNCT
aijssr-1783	85	65	and	and	CCONJ
aijssr-1783	85	66	(	(	PUNCT
aijssr-1783	85	67	3	3	X
aijssr-1783	85	68	)	)	PUNCT
aijssr-1783	85	69	the	the	DET
aijssr-1783	85	70	kenya	kenya	PROPN
aijssr-1783	85	71	micro	micro	PROPN
aijssr-1783	85	72	and	and	CCONJ
aijssr-1783	85	73	small	small	ADJ
aijssr-1783	85	74	enterprises	enterprise	NOUN
aijssr-1783	85	75	policy	policy	NOUN
aijssr-1783	85	76	(	(	PUNCT
aijssr-1783	85	77	2020	2020	NUM
aijssr-1783	85	78	)	)	PUNCT
aijssr-1783	85	79	,	,	PUNCT
aijssr-1783	85	80	which	which	PRON
aijssr-1783	85	81	outlines	outline	VERB
aijssr-1783	85	82	the	the	DET
aijssr-1783	85	83	national	national	ADJ
aijssr-1783	85	84	support	support	NOUN
aijssr-1783	85	85	structure	structure	NOUN
aijssr-1783	85	86	and	and	CCONJ
aijssr-1783	85	87	interventions	intervention	NOUN
aijssr-1783	85	88	for	for	ADP
aijssr-1783	85	89	smes	sme	NOUN
aijssr-1783	85	90	.	.	PUNCT
aijssr-1783	86	1	this	this	DET
aijssr-1783	86	2	study	study	NOUN
aijssr-1783	86	3	examines	examine	VERB
aijssr-1783	86	4	the	the	DET
aijssr-1783	86	5	extent	extent	NOUN
aijssr-1783	86	6	to	to	PART
aijssr-1783	86	7	which	which	PRON
aijssr-1783	86	8	the	the	DET
aijssr-1783	86	9	draft	draft	NOUN
aijssr-1783	86	10	kenya	kenya	PROPN
aijssr-1783	86	11	national	national	PROPN
aijssr-1783	86	12	tax	tax	NOUN
aijssr-1783	86	13	policy	policy	NOUN
aijssr-1783	86	14	(	(	PUNCT
aijssr-1783	86	15	2022	2022	NUM
aijssr-1783	86	16	)	)	PUNCT
aijssr-1783	86	17	encapsulates	encapsulate	VERB
aijssr-1783	86	18	ideas	idea	NOUN
aijssr-1783	86	19	proffered	proffer	VERB
aijssr-1783	86	20	by	by	ADP
aijssr-1783	86	21	the	the	DET
aijssr-1783	86	22	mentioned	mention	VERB
aijssr-1783	86	23	documents	document	NOUN
aijssr-1783	86	24	.	.	PUNCT
aijssr-1783	87	1	we	we	PRON
aijssr-1783	87	2	examine	examine	VERB
aijssr-1783	87	3	the	the	DET
aijssr-1783	87	4	contribution	contribution	NOUN
aijssr-1783	87	5	the	the	DET
aijssr-1783	87	6	tax	tax	NOUN
aijssr-1783	87	7	policy	policy	NOUN
aijssr-1783	87	8	is	be	AUX
aijssr-1783	87	9	poised	poise	VERB
aijssr-1783	87	10	to	to	PART
aijssr-1783	87	11	make	make	VERB
aijssr-1783	87	12	in	in	ADP
aijssr-1783	87	13	the	the	DET
aijssr-1783	87	14	development	development	NOUN
aijssr-1783	87	15	of	of	ADP
aijssr-1783	87	16	the	the	DET
aijssr-1783	87	17	sme	sme	PROPN
aijssr-1783	87	18	otieno	otieno	PROPN
aijssr-1783	87	19	,	,	PUNCT
aijssr-1783	87	20	american	american	PROPN
aijssr-1783	87	21	international	international	PROPN
aijssr-1783	87	22	journal	journal	PROPN
aijssr-1783	87	23	of	of	ADP
aijssr-1783	87	24	social	social	ADJ
aijssr-1783	87	25	science	science	NOUN
aijssr-1783	87	26	research	research	NOUN
aijssr-1783	87	27	12(1	12(1	PROPN
aijssr-1783	87	28	)	)	PUNCT
aijssr-1783	87	29	(	(	PUNCT
aijssr-1783	87	30	2022	2022	NUM
aijssr-1783	87	31	)	)	PUNCT
aijssr-1783	87	32	,	,	PUNCT
aijssr-1783	87	33	30	30	NUM
aijssr-1783	87	34	-	-	SYM
aijssr-1783	87	35	38	38	NUM
aijssr-1783	87	36	32	32	NUM
aijssr-1783	87	37	sector	sector	NOUN
aijssr-1783	87	38	.	.	PUNCT
aijssr-1783	88	1	smes	sme	NOUN
aijssr-1783	88	2	and	and	CCONJ
aijssr-1783	88	3	taxation	taxation	NOUN
aijssr-1783	88	4	the	the	DET
aijssr-1783	88	5	international	international	ADJ
aijssr-1783	88	6	labour	labour	PROPN
aijssr-1783	88	7	organization	organization	NOUN
aijssr-1783	88	8	(	(	PUNCT
aijssr-1783	88	9	ilo	ilo	PROPN
aijssr-1783	88	10	)	)	PUNCT
aijssr-1783	88	11	argues	argue	VERB
aijssr-1783	88	12	that	that	SCONJ
aijssr-1783	88	13	the	the	DET
aijssr-1783	88	14	way	way	NOUN
aijssr-1783	88	15	businesses	business	NOUN
aijssr-1783	88	16	are	be	AUX
aijssr-1783	88	17	taxed	tax	VERB
aijssr-1783	88	18	affects	affect	VERB
aijssr-1783	88	19	entrepreneurs	entrepreneur	NOUN
aijssr-1783	88	20	’	'	PUNCT
aijssr-1783	88	21	decision	decision	NOUN
aijssr-1783	88	22	to	to	PART
aijssr-1783	88	23	start	start	VERB
aijssr-1783	88	24	or	or	CCONJ
aijssr-1783	88	25	close	close	VERB
aijssr-1783	88	26	a	a	DET
aijssr-1783	88	27	business	business	NOUN
aijssr-1783	88	28	,	,	PUNCT
aijssr-1783	88	29	whether	whether	SCONJ
aijssr-1783	88	30	to	to	PART
aijssr-1783	88	31	incorporate	incorporate	VERB
aijssr-1783	88	32	or	or	CCONJ
aijssr-1783	88	33	not	not	PART
aijssr-1783	88	34	and	and	CCONJ
aijssr-1783	88	35	the	the	DET
aijssr-1783	88	36	growth	growth	NOUN
aijssr-1783	88	37	prospects	prospect	NOUN
aijssr-1783	88	38	of	of	ADP
aijssr-1783	88	39	a	a	DET
aijssr-1783	88	40	business	business	NOUN
aijssr-1783	88	41	.	.	PUNCT
aijssr-1783	89	1	ilo	ilo	PROPN
aijssr-1783	89	2	further	far	ADV
aijssr-1783	89	3	asserts	assert	VERB
aijssr-1783	89	4	that	that	SCONJ
aijssr-1783	89	5	it	it	PRON
aijssr-1783	89	6	is	be	AUX
aijssr-1783	89	7	not	not	PART
aijssr-1783	89	8	just	just	ADV
aijssr-1783	89	9	the	the	DET
aijssr-1783	89	10	tax	tax	NOUN
aijssr-1783	89	11	rate	rate	NOUN
aijssr-1783	89	12	that	that	PRON
aijssr-1783	89	13	is	be	AUX
aijssr-1783	89	14	of	of	ADP
aijssr-1783	89	15	importance	importance	NOUN
aijssr-1783	89	16	but	but	CCONJ
aijssr-1783	89	17	also	also	ADV
aijssr-1783	89	18	how	how	SCONJ
aijssr-1783	89	19	tax	tax	NOUN
aijssr-1783	89	20	administration	administration	NOUN
aijssr-1783	89	21	is	be	AUX
aijssr-1783	89	22	conducted	conduct	VERB
aijssr-1783	89	23	.	.	PUNCT
aijssr-1783	90	1	understanding	understand	VERB
aijssr-1783	90	2	tax	tax	NOUN
aijssr-1783	90	3	legislation	legislation	NOUN
aijssr-1783	90	4	and	and	CCONJ
aijssr-1783	90	5	how	how	SCONJ
aijssr-1783	90	6	it	it	PRON
aijssr-1783	90	7	impacts	impact	VERB
aijssr-1783	90	8	business	business	NOUN
aijssr-1783	90	9	are	be	AUX
aijssr-1783	90	10	key	key	ADJ
aijssr-1783	90	11	determinants	determinant	NOUN
aijssr-1783	90	12	of	of	ADP
aijssr-1783	90	13	the	the	DET
aijssr-1783	90	14	extent	extent	NOUN
aijssr-1783	90	15	to	to	PART
aijssr-1783	90	16	which	which	PRON
aijssr-1783	90	17	an	an	DET
aijssr-1783	90	18	entrepreneur	entrepreneur	NOUN
aijssr-1783	90	19	will	will	AUX
aijssr-1783	90	20	declare	declare	VERB
aijssr-1783	90	21	business	business	NOUN
aijssr-1783	90	22	income	income	NOUN
aijssr-1783	90	23	(	(	PUNCT
aijssr-1783	90	24	marchese	marchese	PROPN
aijssr-1783	90	25	,	,	PUNCT
aijssr-1783	90	26	n.d	n.d	PROPN
aijssr-1783	90	27	.	.	PROPN
aijssr-1783	90	28	)	)	PUNCT
aijssr-1783	90	29	.	.	PUNCT
aijssr-1783	91	1	entrepreneurs	entrepreneur	NOUN
aijssr-1783	91	2	in	in	ADP
aijssr-1783	91	3	kenya	kenya	PROPN
aijssr-1783	91	4	find	find	VERB
aijssr-1783	91	5	the	the	DET
aijssr-1783	91	6	cost	cost	NOUN
aijssr-1783	91	7	of	of	ADP
aijssr-1783	91	8	regulatory	regulatory	ADJ
aijssr-1783	91	9	compliance	compliance	NOUN
aijssr-1783	91	10	to	to	PART
aijssr-1783	91	11	be	be	AUX
aijssr-1783	91	12	high	high	ADJ
aijssr-1783	91	13	.	.	PUNCT
aijssr-1783	92	1	the	the	DET
aijssr-1783	92	2	high	high	ADJ
aijssr-1783	92	3	costs	cost	NOUN
aijssr-1783	92	4	stem	stem	VERB
aijssr-1783	92	5	from	from	ADP
aijssr-1783	92	6	the	the	DET
aijssr-1783	92	7	requirement	requirement	NOUN
aijssr-1783	92	8	to	to	PART
aijssr-1783	92	9	procure	procure	VERB
aijssr-1783	92	10	multiple	multiple	ADJ
aijssr-1783	92	11	licenses	license	NOUN
aijssr-1783	92	12	throughout	throughout	ADP
aijssr-1783	92	13	a	a	DET
aijssr-1783	92	14	calendar	calendar	NOUN
aijssr-1783	92	15	year	year	NOUN
aijssr-1783	92	16	,	,	PUNCT
aijssr-1783	92	17	levies	levy	NOUN
aijssr-1783	92	18	charged	charge	VERB
aijssr-1783	92	19	by	by	ADP
aijssr-1783	92	20	county	county	NOUN
aijssr-1783	92	21	governments	government	NOUN
aijssr-1783	92	22	(	(	PUNCT
aijssr-1783	92	23	depending	depend	VERB
aijssr-1783	92	24	on	on	ADP
aijssr-1783	92	25	activities	activity	NOUN
aijssr-1783	92	26	carried	carry	VERB
aijssr-1783	92	27	out	out	ADP
aijssr-1783	92	28	by	by	ADP
aijssr-1783	92	29	a	a	DET
aijssr-1783	92	30	business	business	NOUN
aijssr-1783	92	31	)	)	PUNCT
aijssr-1783	92	32	,	,	PUNCT
aijssr-1783	92	33	and	and	CCONJ
aijssr-1783	92	34	the	the	DET
aijssr-1783	92	35	need	need	NOUN
aijssr-1783	92	36	to	to	PART
aijssr-1783	92	37	hire	hire	VERB
aijssr-1783	92	38	subject	subject	ADJ
aijssr-1783	92	39	-	-	PUNCT
aijssr-1783	92	40	matter	matter	NOUN
aijssr-1783	92	41	experts	expert	NOUN
aijssr-1783	92	42	for	for	ADP
aijssr-1783	92	43	purposes	purpose	NOUN
aijssr-1783	92	44	of	of	ADP
aijssr-1783	92	45	filing	file	VERB
aijssr-1783	92	46	statutory	statutory	ADJ
aijssr-1783	92	47	business	business	NOUN
aijssr-1783	92	48	reports	report	NOUN
aijssr-1783	92	49	–	–	PUNCT
aijssr-1783	92	50	including	include	VERB
aijssr-1783	92	51	tax	tax	NOUN
aijssr-1783	92	52	returns	return	NOUN
aijssr-1783	92	53	.	.	PUNCT
aijssr-1783	93	1	an	an	DET
aijssr-1783	93	2	estimated	estimate	VERB
aijssr-1783	93	3	7	7	NUM
aijssr-1783	93	4	million	million	NUM
aijssr-1783	93	5	smes	sme	NOUN
aijssr-1783	93	6	have	have	AUX
aijssr-1783	93	7	engaged	engage	VERB
aijssr-1783	93	8	15	15	NUM
aijssr-1783	93	9	million	million	NUM
aijssr-1783	93	10	people	people	NOUN
aijssr-1783	93	11	indicating	indicate	VERB
aijssr-1783	93	12	about	about	ADP
aijssr-1783	93	13	two	two	NUM
aijssr-1783	93	14	employees	employee	NOUN
aijssr-1783	93	15	per	per	ADP
aijssr-1783	93	16	business	business	NOUN
aijssr-1783	93	17	(	(	PUNCT
aijssr-1783	93	18	knbs	knbs	PROPN
aijssr-1783	93	19	,	,	PUNCT
aijssr-1783	93	20	2016	2016	NUM
aijssr-1783	93	21	)	)	PUNCT
aijssr-1783	93	22	.	.	PUNCT
aijssr-1783	94	1	a	a	DET
aijssr-1783	94	2	typical	typical	ADJ
aijssr-1783	94	3	sme	sme	NOUN
aijssr-1783	94	4	would	would	AUX
aijssr-1783	94	5	hire	hire	VERB
aijssr-1783	94	6	people	people	NOUN
aijssr-1783	94	7	whose	whose	DET
aijssr-1783	94	8	role	role	NOUN
aijssr-1783	94	9	gravitates	gravitate	VERB
aijssr-1783	94	10	to	to	ADP
aijssr-1783	94	11	customer	customer	NOUN
aijssr-1783	94	12	support	support	NOUN
aijssr-1783	94	13	or	or	CCONJ
aijssr-1783	94	14	sales	sale	NOUN
aijssr-1783	94	15	completion	completion	NOUN
aijssr-1783	94	16	.	.	PUNCT
aijssr-1783	95	1	filing	file	VERB
aijssr-1783	95	2	tax	tax	NOUN
aijssr-1783	95	3	returns	return	NOUN
aijssr-1783	95	4	often	often	ADV
aijssr-1783	95	5	requires	require	VERB
aijssr-1783	95	6	an	an	DET
aijssr-1783	95	7	sme	sme	NOUN
aijssr-1783	95	8	to	to	PART
aijssr-1783	95	9	employ	employ	VERB
aijssr-1783	95	10	accounting	accounting	NOUN
aijssr-1783	95	11	staff	staff	NOUN
aijssr-1783	95	12	either	either	CCONJ
aijssr-1783	95	13	permanently	permanently	ADV
aijssr-1783	95	14	or	or	CCONJ
aijssr-1783	95	15	temporarily	temporarily	ADV
aijssr-1783	95	16	.	.	PUNCT
aijssr-1783	96	1	goods	good	NOUN
aijssr-1783	96	2	retailers	retailer	NOUN
aijssr-1783	96	3	find	find	VERB
aijssr-1783	96	4	the	the	DET
aijssr-1783	96	5	extra	extra	ADJ
aijssr-1783	96	6	hire	hire	NOUN
aijssr-1783	96	7	requirement	requirement	NOUN
aijssr-1783	96	8	high	high	ADJ
aijssr-1783	96	9	in	in	ADP
aijssr-1783	96	10	comparison	comparison	NOUN
aijssr-1783	96	11	to	to	ADP
aijssr-1783	96	12	margins	margin	NOUN
aijssr-1783	96	13	made	make	VERB
aijssr-1783	96	14	from	from	ADP
aijssr-1783	96	15	sales	sale	NOUN
aijssr-1783	96	16	of	of	ADP
aijssr-1783	96	17	goods	good	NOUN
aijssr-1783	96	18	.	.	PUNCT
aijssr-1783	97	1	another	another	DET
aijssr-1783	97	2	area	area	NOUN
aijssr-1783	97	3	of	of	ADP
aijssr-1783	97	4	concern	concern	NOUN
aijssr-1783	97	5	for	for	ADP
aijssr-1783	97	6	businesses	business	NOUN
aijssr-1783	97	7	is	be	AUX
aijssr-1783	97	8	a	a	DET
aijssr-1783	97	9	demonstration	demonstration	NOUN
aijssr-1783	97	10	of	of	ADP
aijssr-1783	97	11	value	value	NOUN
aijssr-1783	97	12	for	for	ADP
aijssr-1783	97	13	the	the	DET
aijssr-1783	97	14	taxes	taxis	NOUN
aijssr-1783	97	15	and	and	CCONJ
aijssr-1783	97	16	levies	levy	NOUN
aijssr-1783	97	17	charged	charge	VERB
aijssr-1783	97	18	by	by	ADP
aijssr-1783	97	19	national	national	ADJ
aijssr-1783	97	20	and	and	CCONJ
aijssr-1783	97	21	county	county	NOUN
aijssr-1783	97	22	governments	government	NOUN
aijssr-1783	97	23	.	.	PUNCT
aijssr-1783	98	1	first	first	ADV
aijssr-1783	98	2	,	,	PUNCT
aijssr-1783	98	3	the	the	DET
aijssr-1783	98	4	cost	cost	NOUN
aijssr-1783	98	5	basis	basis	NOUN
aijssr-1783	98	6	is	be	AUX
aijssr-1783	98	7	unknown	unknown	ADJ
aijssr-1783	98	8	.	.	PUNCT
aijssr-1783	99	1	secondly	secondly	ADV
aijssr-1783	99	2	,	,	PUNCT
aijssr-1783	99	3	they	they	PRON
aijssr-1783	99	4	are	be	AUX
aijssr-1783	99	5	not	not	PART
aijssr-1783	99	6	predictable	predictable	ADJ
aijssr-1783	99	7	as	as	SCONJ
aijssr-1783	99	8	the	the	DET
aijssr-1783	99	9	rates	rate	NOUN
aijssr-1783	99	10	could	could	AUX
aijssr-1783	99	11	be	be	AUX
aijssr-1783	99	12	changed	change	VERB
aijssr-1783	99	13	annually	annually	ADV
aijssr-1783	99	14	(	(	PUNCT
aijssr-1783	99	15	during	during	ADP
aijssr-1783	99	16	the	the	DET
aijssr-1783	99	17	national	national	ADJ
aijssr-1783	99	18	and	and	CCONJ
aijssr-1783	99	19	county	county	NOUN
aijssr-1783	99	20	budgeting	budgeting	NOUN
aijssr-1783	99	21	process	process	NOUN
aijssr-1783	99	22	)	)	PUNCT
aijssr-1783	99	23	or	or	CCONJ
aijssr-1783	99	24	at	at	ADP
aijssr-1783	99	25	any	any	DET
aijssr-1783	99	26	time	time	NOUN
aijssr-1783	99	27	through	through	ADP
aijssr-1783	99	28	special	special	ADJ
aijssr-1783	99	29	government	government	NOUN
aijssr-1783	99	30	notices	notice	NOUN
aijssr-1783	99	31	.	.	PUNCT
aijssr-1783	100	1	the	the	DET
aijssr-1783	100	2	aggregate	aggregate	ADJ
aijssr-1783	100	3	costs	cost	NOUN
aijssr-1783	100	4	of	of	ADP
aijssr-1783	100	5	licenses	license	NOUN
aijssr-1783	100	6	,	,	PUNCT
aijssr-1783	100	7	levies	levy	NOUN
aijssr-1783	100	8	and	and	CCONJ
aijssr-1783	100	9	taxes	taxis	NOUN
aijssr-1783	100	10	may	may	AUX
aijssr-1783	100	11	end	end	VERB
aijssr-1783	100	12	up	up	ADP
aijssr-1783	100	13	being	be	AUX
aijssr-1783	100	14	out	out	ADP
aijssr-1783	100	15	of	of	ADP
aijssr-1783	100	16	reach	reach	NOUN
aijssr-1783	100	17	of	of	ADP
aijssr-1783	100	18	micro	micro	NOUN
aijssr-1783	100	19	-	-	NOUN
aijssr-1783	100	20	enterprises	enterprise	NOUN
aijssr-1783	100	21	.	.	PUNCT
aijssr-1783	101	1	the	the	DET
aijssr-1783	101	2	kenya	kenya	PROPN
aijssr-1783	101	3	revenue	revenue	PROPN
aijssr-1783	101	4	authority	authority	NOUN
aijssr-1783	101	5	reported	report	VERB
aijssr-1783	101	6	that	that	SCONJ
aijssr-1783	101	7	there	there	PRON
aijssr-1783	101	8	are	be	VERB
aijssr-1783	101	9	6.1	6.1	NUM
aijssr-1783	101	10	million	million	NUM
aijssr-1783	101	11	registered	register	VERB
aijssr-1783	101	12	taxpayers	taxpayer	NOUN
aijssr-1783	101	13	(	(	PUNCT
aijssr-1783	101	14	kra	kra	NOUN
aijssr-1783	101	15	,	,	PUNCT
aijssr-1783	101	16	2021	2021	NUM
aijssr-1783	101	17	)	)	PUNCT
aijssr-1783	101	18	.	.	PUNCT
aijssr-1783	102	1	this	this	PRON
aijssr-1783	102	2	is	be	AUX
aijssr-1783	102	3	a	a	DET
aijssr-1783	102	4	small	small	ADJ
aijssr-1783	102	5	number	number	NOUN
aijssr-1783	102	6	compared	compare	VERB
aijssr-1783	102	7	to	to	ADP
aijssr-1783	102	8	the	the	DET
aijssr-1783	102	9	17.4	17.4	NUM
aijssr-1783	102	10	million	million	NUM
aijssr-1783	102	11	employed	employ	VERB
aijssr-1783	102	12	persons	person	NOUN
aijssr-1783	102	13	(	(	PUNCT
aijssr-1783	102	14	statista	statista	NOUN
aijssr-1783	102	15	,	,	PUNCT
aijssr-1783	102	16	2022	2022	NUM
aijssr-1783	102	17	)	)	PUNCT
aijssr-1783	102	18	,	,	PUNCT
aijssr-1783	102	19	and	and	CCONJ
aijssr-1783	102	20	over	over	ADP
aijssr-1783	102	21	7	7	NUM
aijssr-1783	102	22	million	million	NUM
aijssr-1783	102	23	small	small	ADJ
aijssr-1783	102	24	businesses	business	NOUN
aijssr-1783	102	25	(	(	PUNCT
aijssr-1783	102	26	knbs	knbs	PROPN
aijssr-1783	102	27	,	,	PUNCT
aijssr-1783	102	28	2016	2016	NUM
aijssr-1783	102	29	)	)	PUNCT
aijssr-1783	102	30	.	.	PUNCT
aijssr-1783	103	1	tax	tax	NOUN
aijssr-1783	103	2	administration	administration	NOUN
aijssr-1783	103	3	in	in	ADP
aijssr-1783	103	4	kenya	kenya	PROPN
aijssr-1783	103	5	relies	rely	VERB
aijssr-1783	103	6	on	on	ADP
aijssr-1783	103	7	the	the	DET
aijssr-1783	103	8	formalization	formalization	NOUN
aijssr-1783	103	9	of	of	ADP
aijssr-1783	103	10	employment	employment	NOUN
aijssr-1783	103	11	and	and	CCONJ
aijssr-1783	103	12	business	business	NOUN
aijssr-1783	103	13	activities	activity	NOUN
aijssr-1783	103	14	.	.	PUNCT
aijssr-1783	104	1	it	it	PRON
aijssr-1783	104	2	starts	start	VERB
aijssr-1783	104	3	with	with	ADP
aijssr-1783	104	4	the	the	DET
aijssr-1783	104	5	registration	registration	NOUN
aijssr-1783	104	6	of	of	ADP
aijssr-1783	104	7	the	the	DET
aijssr-1783	104	8	taxpayer	taxpayer	NOUN
aijssr-1783	104	9	–	–	PUNCT
aijssr-1783	104	10	be	be	AUX
aijssr-1783	104	11	it	it	PRON
aijssr-1783	104	12	as	as	ADP
aijssr-1783	104	13	a	a	DET
aijssr-1783	104	14	corporate	corporate	ADJ
aijssr-1783	104	15	or	or	CCONJ
aijssr-1783	104	16	an	an	DET
aijssr-1783	104	17	individual	individual	NOUN
aijssr-1783	104	18	.	.	PUNCT
aijssr-1783	105	1	in	in	ADP
aijssr-1783	105	2	kenya	kenya	PROPN
aijssr-1783	105	3	,	,	PUNCT
aijssr-1783	105	4	the	the	DET
aijssr-1783	105	5	registration	registration	NOUN
aijssr-1783	105	6	of	of	ADP
aijssr-1783	105	7	taxpayers	taxpayer	NOUN
aijssr-1783	105	8	is	be	AUX
aijssr-1783	105	9	often	often	ADV
aijssr-1783	105	10	tied	tie	VERB
aijssr-1783	105	11	to	to	ADP
aijssr-1783	105	12	formal	formal	ADJ
aijssr-1783	105	13	employment	employment	NOUN
aijssr-1783	105	14	and	and	CCONJ
aijssr-1783	105	15	the	the	DET
aijssr-1783	105	16	registration	registration	NOUN
aijssr-1783	105	17	of	of	ADP
aijssr-1783	105	18	businesses	business	NOUN
aijssr-1783	105	19	.	.	PUNCT
aijssr-1783	106	1	employers	employer	NOUN
aijssr-1783	106	2	are	be	AUX
aijssr-1783	106	3	expected	expect	VERB
aijssr-1783	106	4	to	to	PART
aijssr-1783	106	5	deduct	deduct	VERB
aijssr-1783	106	6	and	and	CCONJ
aijssr-1783	106	7	remit	remit	VERB
aijssr-1783	106	8	income	income	NOUN
aijssr-1783	106	9	tax	tax	NOUN
aijssr-1783	106	10	(	(	PUNCT
aijssr-1783	106	11	pay	pay	NOUN
aijssr-1783	106	12	as	as	SCONJ
aijssr-1783	106	13	you	you	PRON
aijssr-1783	106	14	earn	earn	VERB
aijssr-1783	106	15	)	)	PUNCT
aijssr-1783	106	16	on	on	ADP
aijssr-1783	106	17	behalf	behalf	NOUN
aijssr-1783	106	18	of	of	ADP
aijssr-1783	106	19	their	their	PRON
aijssr-1783	106	20	staff	staff	NOUN
aijssr-1783	106	21	.	.	PUNCT
aijssr-1783	107	1	as	as	ADP
aijssr-1783	107	2	for	for	ADP
aijssr-1783	107	3	businesses	business	NOUN
aijssr-1783	107	4	,	,	PUNCT
aijssr-1783	107	5	those	those	PRON
aijssr-1783	107	6	whose	whose	DET
aijssr-1783	107	7	monthly	monthly	ADJ
aijssr-1783	107	8	turnover	turnover	NOUN
aijssr-1783	107	9	exceeds	exceed	VERB
aijssr-1783	107	10	kes	kes	PROPN
aijssr-1783	107	11	80,000/(usd	80,000/(usd	PROPN
aijssr-1783	107	12	677.19	677.19	NUM
aijssr-1783	107	13	)	)	PUNCT
aijssr-1783	107	14	are	be	AUX
aijssr-1783	107	15	required	require	VERB
aijssr-1783	107	16	to	to	PART
aijssr-1783	107	17	register	register	VERB
aijssr-1783	107	18	to	to	PART
aijssr-1783	107	19	comply	comply	VERB
aijssr-1783	107	20	with	with	ADP
aijssr-1783	107	21	turnover	turnover	NOUN
aijssr-1783	107	22	tax	tax	NOUN
aijssr-1783	107	23	requirements	requirement	NOUN
aijssr-1783	107	24	(	(	PUNCT
aijssr-1783	107	25	kra	kra	PROPN
aijssr-1783	107	26	,	,	PUNCT
aijssr-1783	107	27	n.d	n.d	PROPN
aijssr-1783	107	28	.	.	PROPN
aijssr-1783	107	29	)	)	PUNCT
aijssr-1783	107	30	.	.	PUNCT
aijssr-1783	108	1	the	the	DET
aijssr-1783	108	2	informal	informal	ADJ
aijssr-1783	108	3	sector	sector	NOUN
aijssr-1783	108	4	constitutes	constitute	VERB
aijssr-1783	108	5	an	an	DET
aijssr-1783	108	6	important	important	ADJ
aijssr-1783	108	7	part	part	NOUN
aijssr-1783	108	8	of	of	ADP
aijssr-1783	108	9	the	the	DET
aijssr-1783	108	10	kenyan	kenyan	ADJ
aijssr-1783	108	11	economy	economy	NOUN
aijssr-1783	108	12	,	,	PUNCT
aijssr-1783	108	13	being	be	AUX
aijssr-1783	108	14	related	relate	VERB
aijssr-1783	108	15	to	to	ADP
aijssr-1783	108	16	employment	employment	NOUN
aijssr-1783	108	17	creation	creation	NOUN
aijssr-1783	108	18	,	,	PUNCT
aijssr-1783	108	19	production	production	NOUN
aijssr-1783	108	20	,	,	PUNCT
aijssr-1783	108	21	and	and	CCONJ
aijssr-1783	108	22	income	income	NOUN
aijssr-1783	108	23	generation	generation	NOUN
aijssr-1783	108	24	.	.	PUNCT
aijssr-1783	109	1	a	a	DET
aijssr-1783	109	2	review	review	NOUN
aijssr-1783	109	3	of	of	ADP
aijssr-1783	109	4	the	the	DET
aijssr-1783	109	5	government	government	NOUN
aijssr-1783	109	6	policies	policy	NOUN
aijssr-1783	109	7	informing	inform	VERB
aijssr-1783	109	8	the	the	DET
aijssr-1783	109	9	development	development	NOUN
aijssr-1783	109	10	of	of	ADP
aijssr-1783	109	11	local	local	ADJ
aijssr-1783	109	12	enterprises	enterprise	NOUN
aijssr-1783	109	13	shows	show	VERB
aijssr-1783	109	14	a	a	DET
aijssr-1783	109	15	clear	clear	ADJ
aijssr-1783	109	16	intention	intention	NOUN
aijssr-1783	109	17	to	to	PART
aijssr-1783	109	18	support	support	VERB
aijssr-1783	109	19	the	the	DET
aijssr-1783	109	20	development	development	NOUN
aijssr-1783	109	21	of	of	ADP
aijssr-1783	109	22	micro	micro	NOUN
aijssr-1783	109	23	-	-	NOUN
aijssr-1783	109	24	enterprises	enterprise	NOUN
aijssr-1783	109	25	by	by	ADP
aijssr-1783	109	26	,	,	PUNCT
aijssr-1783	109	27	among	among	ADP
aijssr-1783	109	28	other	other	ADJ
aijssr-1783	109	29	things	thing	NOUN
aijssr-1783	109	30	,	,	PUNCT
aijssr-1783	109	31	transitioning	transition	VERB
aijssr-1783	109	32	the	the	DET
aijssr-1783	109	33	majority	majority	NOUN
aijssr-1783	109	34	to	to	ADP
aijssr-1783	109	35	the	the	DET
aijssr-1783	109	36	formal	formal	ADJ
aijssr-1783	109	37	sector	sector	NOUN
aijssr-1783	109	38	.	.	PUNCT
aijssr-1783	110	1	our	our	PRON
aijssr-1783	110	2	study	study	NOUN
aijssr-1783	110	3	of	of	ADP
aijssr-1783	110	4	the	the	DET
aijssr-1783	110	5	draft	draft	NOUN
aijssr-1783	110	6	kenya	kenya	PROPN
aijssr-1783	110	7	national	national	PROPN
aijssr-1783	110	8	tax	tax	NOUN
aijssr-1783	110	9	policy	policy	NOUN
aijssr-1783	110	10	looks	look	VERB
aijssr-1783	110	11	into	into	ADP
aijssr-1783	110	12	opportunities	opportunity	NOUN
aijssr-1783	110	13	for	for	ADP
aijssr-1783	110	14	formalization	formalization	NOUN
aijssr-1783	110	15	of	of	ADP
aijssr-1783	110	16	small	small	ADJ
aijssr-1783	110	17	businesses	business	NOUN
aijssr-1783	110	18	through	through	ADP
aijssr-1783	110	19	enabling	enable	VERB
aijssr-1783	110	20	tax	tax	NOUN
aijssr-1783	110	21	policies	policy	NOUN
aijssr-1783	110	22	.	.	PUNCT
aijssr-1783	111	1	study	study	NOUN
aijssr-1783	111	2	themes	theme	NOUN
aijssr-1783	111	3	the	the	DET
aijssr-1783	111	4	strategic	strategic	ADJ
aijssr-1783	111	5	intent	intent	NOUN
aijssr-1783	111	6	of	of	ADP
aijssr-1783	111	7	the	the	DET
aijssr-1783	111	8	draft	draft	NOUN
aijssr-1783	111	9	kenya	kenya	PROPN
aijssr-1783	111	10	national	national	PROPN
aijssr-1783	111	11	tax	tax	NOUN
aijssr-1783	111	12	policy	policy	NOUN
aijssr-1783	111	13	(	(	PUNCT
aijssr-1783	111	14	2022	2022	NUM
aijssr-1783	111	15	)	)	PUNCT
aijssr-1783	111	16	is	be	AUX
aijssr-1783	111	17	to	to	PART
aijssr-1783	111	18	promote	promote	VERB
aijssr-1783	111	19	an	an	DET
aijssr-1783	111	20	efficient	efficient	ADJ
aijssr-1783	111	21	and	and	CCONJ
aijssr-1783	111	22	fair	fair	ADJ
aijssr-1783	111	23	tax	tax	NOUN
aijssr-1783	111	24	system	system	NOUN
aijssr-1783	111	25	that	that	PRON
aijssr-1783	111	26	promotes	promote	VERB
aijssr-1783	111	27	equity	equity	NOUN
aijssr-1783	111	28	in	in	ADP
aijssr-1783	111	29	tax	tax	NOUN
aijssr-1783	111	30	administration	administration	NOUN
aijssr-1783	111	31	and	and	CCONJ
aijssr-1783	111	32	a	a	DET
aijssr-1783	111	33	predictable	predictable	ADJ
aijssr-1783	111	34	tax	tax	NOUN
aijssr-1783	111	35	environment	environment	NOUN
aijssr-1783	111	36	for	for	ADP
aijssr-1783	111	37	businesses	business	NOUN
aijssr-1783	111	38	.	.	PUNCT
aijssr-1783	112	1	our	our	PRON
aijssr-1783	112	2	review	review	NOUN
aijssr-1783	112	3	of	of	ADP
aijssr-1783	112	4	the	the	DET
aijssr-1783	112	5	policy	policy	NOUN
aijssr-1783	112	6	focuses	focus	VERB
aijssr-1783	112	7	on	on	ADP
aijssr-1783	112	8	four	four	NUM
aijssr-1783	112	9	thematic	thematic	ADJ
aijssr-1783	112	10	areas	area	NOUN
aijssr-1783	112	11	:	:	PUNCT
aijssr-1783	112	12	(	(	PUNCT
aijssr-1783	112	13	1	1	X
aijssr-1783	112	14	)	)	PUNCT
aijssr-1783	112	15	the	the	DET
aijssr-1783	112	16	need	need	NOUN
aijssr-1783	112	17	to	to	PART
aijssr-1783	112	18	rebuild	rebuild	VERB
aijssr-1783	112	19	the	the	DET
aijssr-1783	112	20	economy	economy	NOUN
aijssr-1783	112	21	;	;	PUNCT
aijssr-1783	112	22	(	(	PUNCT
aijssr-1783	112	23	2	2	X
aijssr-1783	112	24	)	)	PUNCT
aijssr-1783	112	25	expansion	expansion	NOUN
aijssr-1783	112	26	to	to	ADP
aijssr-1783	112	27	the	the	DET
aijssr-1783	112	28	hard	hard	ADJ
aijssr-1783	112	29	-	-	PUNCT
aijssr-1783	112	30	to	to	ADP
aijssr-1783	112	31	-	-	PUNCT
aijssr-1783	112	32	tax	tax	NOUN
aijssr-1783	112	33	sectors	sector	NOUN
aijssr-1783	112	34	;	;	PUNCT
aijssr-1783	112	35	(	(	PUNCT
aijssr-1783	112	36	3	3	X
aijssr-1783	112	37	)	)	PUNCT
aijssr-1783	112	38	inclusion	inclusion	NOUN
aijssr-1783	112	39	of	of	ADP
aijssr-1783	112	40	innovative	innovative	ADJ
aijssr-1783	112	41	and	and	CCONJ
aijssr-1783	112	42	other	other	ADJ
aijssr-1783	112	43	emerging	emerge	VERB
aijssr-1783	112	44	sectors	sector	NOUN
aijssr-1783	112	45	;	;	PUNCT
aijssr-1783	112	46	and	and	CCONJ
aijssr-1783	112	47	(	(	PUNCT
aijssr-1783	112	48	4	4	X
aijssr-1783	112	49	)	)	PUNCT
aijssr-1783	112	50	driving	drive	VERB
aijssr-1783	112	51	up	up	ADP
aijssr-1783	112	52	compliance	compliance	NOUN
aijssr-1783	112	53	.	.	PUNCT
aijssr-1783	113	1	these	these	DET
aijssr-1783	113	2	four	four	NUM
aijssr-1783	113	3	are	be	AUX
aijssr-1783	113	4	central	central	ADJ
aijssr-1783	113	5	to	to	ADP
aijssr-1783	113	6	the	the	DET
aijssr-1783	113	7	development	development	NOUN
aijssr-1783	113	8	of	of	ADP
aijssr-1783	113	9	smes	sme	NOUN
aijssr-1783	113	10	.	.	PUNCT
aijssr-1783	114	1	literature	literature	PROPN
aijssr-1783	114	2	review	review	PROPN
aijssr-1783	114	3	tax	tax	NOUN
aijssr-1783	114	4	administrators	administrator	NOUN
aijssr-1783	114	5	continually	continually	ADV
aijssr-1783	114	6	face	face	VERB
aijssr-1783	114	7	the	the	DET
aijssr-1783	114	8	dilemma	dilemma	NOUN
aijssr-1783	114	9	of	of	ADP
aijssr-1783	114	10	seeking	seek	VERB
aijssr-1783	114	11	to	to	PART
aijssr-1783	114	12	grow	grow	VERB
aijssr-1783	114	13	revenue	revenue	NOUN
aijssr-1783	114	14	collection	collection	NOUN
aijssr-1783	114	15	through	through	ADP
aijssr-1783	114	16	widening	widen	VERB
aijssr-1783	114	17	the	the	DET
aijssr-1783	114	18	tax	tax	NOUN
aijssr-1783	114	19	net	net	NOUN
aijssr-1783	114	20	to	to	PART
aijssr-1783	114	21	include	include	VERB
aijssr-1783	114	22	small	small	ADJ
aijssr-1783	114	23	businesses	business	NOUN
aijssr-1783	114	24	,	,	PUNCT
aijssr-1783	114	25	yet	yet	CCONJ
aijssr-1783	114	26	the	the	DET
aijssr-1783	114	27	target	target	NOUN
aijssr-1783	114	28	businesses	business	NOUN
aijssr-1783	114	29	seem	seem	VERB
aijssr-1783	114	30	unable	unable	ADJ
aijssr-1783	114	31	to	to	PART
aijssr-1783	114	32	afford	afford	VERB
aijssr-1783	114	33	tax	tax	NOUN
aijssr-1783	114	34	burdens	burden	NOUN
aijssr-1783	114	35	.	.	PUNCT
aijssr-1783	115	1	instead	instead	ADV
aijssr-1783	115	2	,	,	PUNCT
aijssr-1783	115	3	they	they	PRON
aijssr-1783	115	4	need	need	VERB
aijssr-1783	115	5	tax	tax	NOUN
aijssr-1783	115	6	concessions	concession	NOUN
aijssr-1783	115	7	.	.	PUNCT
aijssr-1783	116	1	a	a	DET
aijssr-1783	116	2	report	report	NOUN
aijssr-1783	116	3	by	by	ADP
aijssr-1783	116	4	barreix	barreix	VERB
aijssr-1783	116	5	and	and	CCONJ
aijssr-1783	116	6	gonzález	gonzález	PROPN
aijssr-1783	116	7	(	(	PUNCT
aijssr-1783	116	8	2020	2020	NUM
aijssr-1783	116	9	)	)	PUNCT
aijssr-1783	116	10	aptly	aptly	ADV
aijssr-1783	116	11	captures	capture	VERB
aijssr-1783	116	12	this	this	DET
aijssr-1783	116	13	paradox	paradox	NOUN
aijssr-1783	116	14	by	by	ADP
aijssr-1783	116	15	stating	state	VERB
aijssr-1783	116	16	that	that	SCONJ
aijssr-1783	116	17	small	small	ADJ
aijssr-1783	116	18	individual	individual	ADJ
aijssr-1783	116	19	taxpayers	taxpayer	NOUN
aijssr-1783	116	20	and	and	CCONJ
aijssr-1783	116	21	smes	sme	NOUN
aijssr-1783	116	22	are	be	AUX
aijssr-1783	116	23	the	the	DET
aijssr-1783	116	24	highest	high	ADJ
aijssr-1783	116	25	number	number	NOUN
aijssr-1783	116	26	of	of	ADP
aijssr-1783	116	27	taxpayers	taxpayer	NOUN
aijssr-1783	116	28	in	in	ADP
aijssr-1783	116	29	latin	latin	PROPN
aijssr-1783	116	30	america	america	PROPN
aijssr-1783	116	31	and	and	CCONJ
aijssr-1783	116	32	the	the	DET
aijssr-1783	116	33	caribbean	caribbean	ADJ
aijssr-1783	116	34	,	,	PUNCT
aijssr-1783	116	35	yet	yet	CCONJ
aijssr-1783	116	36	they	they	PRON
aijssr-1783	116	37	contribute	contribute	VERB
aijssr-1783	116	38	only	only	ADV
aijssr-1783	116	39	0.1	0.1	NUM
aijssr-1783	116	40	%	%	NOUN
aijssr-1783	116	41	to	to	PART
aijssr-1783	116	42	3.9	3.9	NUM
aijssr-1783	116	43	%	%	NOUN
aijssr-1783	116	44	of	of	ADP
aijssr-1783	116	45	tax	tax	NOUN
aijssr-1783	116	46	collections	collection	NOUN
aijssr-1783	116	47	.	.	PUNCT
aijssr-1783	117	1	the	the	DET
aijssr-1783	117	2	report	report	NOUN
aijssr-1783	117	3	traces	trace	VERB
aijssr-1783	117	4	the	the	DET
aijssr-1783	117	5	root	root	NOUN
aijssr-1783	117	6	cause	cause	NOUN
aijssr-1783	117	7	of	of	ADP
aijssr-1783	117	8	the	the	DET
aijssr-1783	117	9	tax	tax	NOUN
aijssr-1783	117	10	collection	collection	NOUN
aijssr-1783	117	11	impasse	impasse	NOUN
aijssr-1783	117	12	to	to	ADP
aijssr-1783	117	13	the	the	DET
aijssr-1783	117	14	inability	inability	NOUN
aijssr-1783	117	15	of	of	ADP
aijssr-1783	117	16	small	small	ADJ
aijssr-1783	117	17	businesses	business	NOUN
aijssr-1783	117	18	to	to	PART
aijssr-1783	117	19	transition	transition	VERB
aijssr-1783	117	20	from	from	ADP
aijssr-1783	117	21	the	the	DET
aijssr-1783	117	22	informal	informal	ADJ
aijssr-1783	117	23	subsistence	subsistence	NOUN
aijssr-1783	117	24	economy	economy	NOUN
aijssr-1783	117	25	to	to	ADP
aijssr-1783	117	26	more	more	ADV
aijssr-1783	117	27	productive	productive	ADJ
aijssr-1783	117	28	and	and	CCONJ
aijssr-1783	117	29	formal	formal	ADJ
aijssr-1783	117	30	participation	participation	NOUN
aijssr-1783	117	31	in	in	ADP
aijssr-1783	117	32	the	the	DET
aijssr-1783	117	33	economy	economy	NOUN
aijssr-1783	117	34	.	.	PUNCT
aijssr-1783	118	1	atawodi	atawodi	PROPN
aijssr-1783	118	2	and	and	CCONJ
aijssr-1783	118	3	ojeka	ojeka	PROPN
aijssr-1783	118	4	(	(	PUNCT
aijssr-1783	118	5	2012	2012	NUM
aijssr-1783	118	6	)	)	PUNCT
aijssr-1783	118	7	argue	argue	VERB
aijssr-1783	118	8	that	that	SCONJ
aijssr-1783	118	9	this	this	DET
aijssr-1783	118	10	stagnation	stagnation	NOUN
aijssr-1783	118	11	may	may	AUX
aijssr-1783	118	12	be	be	AUX
aijssr-1783	118	13	by	by	ADP
aijssr-1783	118	14	design	design	NOUN
aijssr-1783	118	15	as	as	SCONJ
aijssr-1783	118	16	businesses	business	NOUN
aijssr-1783	118	17	would	would	AUX
aijssr-1783	118	18	take	take	VERB
aijssr-1783	118	19	deliberate	deliberate	ADJ
aijssr-1783	118	20	steps	step	NOUN
aijssr-1783	118	21	to	to	PART
aijssr-1783	118	22	avoid	avoid	VERB
aijssr-1783	118	23	reporting	reporting	NOUN
aijssr-1783	118	24	,	,	PUNCT
aijssr-1783	118	25	filing	filing	NOUN
aijssr-1783	118	26	and	and	CCONJ
aijssr-1783	118	27	payment	payment	NOUN
aijssr-1783	118	28	requirements	requirement	NOUN
aijssr-1783	118	29	that	that	SCONJ
aijssr-1783	118	30	they	they	PRON
aijssr-1783	118	31	find	find	VERB
aijssr-1783	118	32	burdensome	burdensome	ADJ
aijssr-1783	118	33	and	and	CCONJ
aijssr-1783	118	34	costly	costly	ADJ
aijssr-1783	118	35	.	.	PUNCT
aijssr-1783	119	1	the	the	DET
aijssr-1783	119	2	importance	importance	NOUN
aijssr-1783	119	3	of	of	ADP
aijssr-1783	119	4	smes	sme	NOUN
aijssr-1783	119	5	to	to	ADP
aijssr-1783	119	6	economies	economy	NOUN
aijssr-1783	119	7	around	around	ADP
aijssr-1783	119	8	the	the	DET
aijssr-1783	119	9	world	world	NOUN
aijssr-1783	119	10	is	be	AUX
aijssr-1783	119	11	well	well	ADV
aijssr-1783	119	12	known	know	VERB
aijssr-1783	119	13	.	.	PUNCT
aijssr-1783	120	1	they	they	PRON
aijssr-1783	120	2	are	be	AUX
aijssr-1783	120	3	instrumental	instrumental	ADJ
aijssr-1783	120	4	in	in	ADP
aijssr-1783	120	5	providing	provide	VERB
aijssr-1783	120	6	employment	employment	NOUN
aijssr-1783	120	7	and	and	CCONJ
aijssr-1783	120	8	driving	drive	VERB
aijssr-1783	120	9	innovation	innovation	NOUN
aijssr-1783	120	10	across	across	ADP
aijssr-1783	120	11	various	various	ADJ
aijssr-1783	120	12	sectors	sector	NOUN
aijssr-1783	120	13	.	.	PUNCT
aijssr-1783	121	1	it	it	PRON
aijssr-1783	121	2	is	be	AUX
aijssr-1783	121	3	common	common	ADJ
aijssr-1783	121	4	to	to	PART
aijssr-1783	121	5	find	find	VERB
aijssr-1783	121	6	governments	government	NOUN
aijssr-1783	121	7	setting	set	VERB
aijssr-1783	121	8	up	up	ADP
aijssr-1783	121	9	state	state	NOUN
aijssr-1783	121	10	agencies	agency	NOUN
aijssr-1783	121	11	and	and	CCONJ
aijssr-1783	121	12	other	other	ADJ
aijssr-1783	121	13	support	support	NOUN
aijssr-1783	121	14	structures	structure	NOUN
aijssr-1783	121	15	that	that	PRON
aijssr-1783	121	16	focus	focus	VERB
aijssr-1783	121	17	on	on	ADP
aijssr-1783	121	18	policies	policy	NOUN
aijssr-1783	121	19	that	that	PRON
aijssr-1783	121	20	facilitate	facilitate	VERB
aijssr-1783	121	21	sme	sme	PROPN
aijssr-1783	121	22	promotion	promotion	PROPN
aijssr-1783	121	23	,	,	PUNCT
aijssr-1783	121	24	development	development	NOUN
aijssr-1783	121	25	,	,	PUNCT
aijssr-1783	121	26	and	and	CCONJ
aijssr-1783	121	27	regulation	regulation	NOUN
aijssr-1783	121	28	.	.	PUNCT
aijssr-1783	122	1	micro	micro	PROPN
aijssr-1783	122	2	and	and	CCONJ
aijssr-1783	122	3	small	small	ADJ
aijssr-1783	122	4	enterprises	enterprise	NOUN
aijssr-1783	122	5	authority	authority	NOUN
aijssr-1783	122	6	,	,	PUNCT
aijssr-1783	122	7	the	the	DET
aijssr-1783	122	8	ministry	ministry	PROPN
aijssr-1783	122	9	of	of	ADP
aijssr-1783	122	10	micro	micro	PROPN
aijssr-1783	122	11	,	,	PUNCT
aijssr-1783	122	12	small	small	ADJ
aijssr-1783	122	13	and	and	CCONJ
aijssr-1783	122	14	medium	medium	ADJ
aijssr-1783	122	15	enterprises	enterprise	NOUN
aijssr-1783	122	16	,	,	PUNCT
aijssr-1783	122	17	and	and	CCONJ
aijssr-1783	122	18	sebrae	sebrae	NOUN
aijssr-1783	122	19	are	be	AUX
aijssr-1783	122	20	such	such	ADJ
aijssr-1783	122	21	institutions	institution	NOUN
aijssr-1783	122	22	in	in	ADP
aijssr-1783	122	23	kenya	kenya	PROPN
aijssr-1783	122	24	,	,	PUNCT
aijssr-1783	122	25	india	india	PROPN
aijssr-1783	122	26	and	and	CCONJ
aijssr-1783	122	27	brazil	brazil	PROPN
aijssr-1783	122	28	.	.	PUNCT
aijssr-1783	123	1	it	it	PRON
aijssr-1783	123	2	is	be	AUX
aijssr-1783	123	3	usually	usually	ADV
aijssr-1783	123	4	the	the	DET
aijssr-1783	123	5	expectation	expectation	NOUN
aijssr-1783	123	6	of	of	ADP
aijssr-1783	123	7	many	many	ADJ
aijssr-1783	123	8	governments	government	NOUN
aijssr-1783	123	9	that	that	SCONJ
aijssr-1783	123	10	the	the	DET
aijssr-1783	123	11	efforts	effort	NOUN
aijssr-1783	123	12	of	of	ADP
aijssr-1783	123	13	sme	sme	ADJ
aijssr-1783	123	14	-	-	PUNCT
aijssr-1783	123	15	focused	focus	VERB
aijssr-1783	123	16	institutions	institution	NOUN
aijssr-1783	123	17	will	will	AUX
aijssr-1783	123	18	result	result	VERB
aijssr-1783	123	19	in	in	ADP
aijssr-1783	123	20	the	the	DET
aijssr-1783	123	21	transition	transition	NOUN
aijssr-1783	123	22	of	of	ADP
aijssr-1783	123	23	businesses	business	NOUN
aijssr-1783	123	24	from	from	ADP
aijssr-1783	123	25	informal	informal	ADJ
aijssr-1783	123	26	outfits	outfit	NOUN
aijssr-1783	123	27	to	to	ADP
aijssr-1783	123	28	medium	medium	ADJ
aijssr-1783	123	29	to	to	ADP
aijssr-1783	123	30	large	large	ADJ
aijssr-1783	123	31	-	-	PUNCT
aijssr-1783	123	32	sized	sized	ADJ
aijssr-1783	123	33	enterprises	enterprise	NOUN
aijssr-1783	123	34	capable	capable	ADJ
aijssr-1783	123	35	of	of	ADP
aijssr-1783	123	36	competing	compete	VERB
aijssr-1783	123	37	effectively	effectively	ADV
aijssr-1783	123	38	in	in	ADP
aijssr-1783	123	39	domestic	domestic	ADJ
aijssr-1783	123	40	and	and	CCONJ
aijssr-1783	123	41	international	international	ADJ
aijssr-1783	123	42	markets	market	NOUN
aijssr-1783	123	43	.	.	PUNCT
aijssr-1783	124	1	however	however	ADV
aijssr-1783	124	2	,	,	PUNCT
aijssr-1783	124	3	various	various	ADJ
aijssr-1783	124	4	reports	report	NOUN
aijssr-1783	124	5	we	we	PRON
aijssr-1783	124	6	examined	examine	VERB
aijssr-1783	124	7	revealed	reveal	VERB
aijssr-1783	124	8	that	that	SCONJ
aijssr-1783	124	9	,	,	PUNCT
aijssr-1783	124	10	on	on	ADP
aijssr-1783	124	11	average	average	ADJ
aijssr-1783	124	12	,	,	PUNCT
aijssr-1783	124	13	smes	sme	NOUN
aijssr-1783	124	14	in	in	ADP
aijssr-1783	124	15	developing	develop	VERB
aijssr-1783	124	16	markets	market	NOUN
aijssr-1783	124	17	last	last	ADJ
aijssr-1783	124	18	only	only	ADV
aijssr-1783	124	19	two	two	NUM
aijssr-1783	124	20	to	to	PART
aijssr-1783	124	21	three	three	NUM
aijssr-1783	124	22	years	year	NOUN
aijssr-1783	124	23	,	,	PUNCT
aijssr-1783	124	24	mainly	mainly	ADV
aijssr-1783	124	25	due	due	ADP
aijssr-1783	124	26	to	to	ADP
aijssr-1783	124	27	cash	cash	NOUN
aijssr-1783	124	28	,	,	PUNCT
aijssr-1783	124	29	market	market	NOUN
aijssr-1783	124	30	and	and	CCONJ
aijssr-1783	124	31	knowledge	knowledge	NOUN
aijssr-1783	124	32	constraints	constraint	NOUN
aijssr-1783	124	33	.	.	PUNCT
aijssr-1783	125	1	governments	government	NOUN
aijssr-1783	125	2	have	have	AUX
aijssr-1783	125	3	looked	look	VERB
aijssr-1783	125	4	into	into	ADP
aijssr-1783	125	5	mainstreaming	mainstreame	VERB
aijssr-1783	125	6	smes	sme	NOUN
aijssr-1783	125	7	by	by	ADP
aijssr-1783	125	8	encouraging	encourage	VERB
aijssr-1783	125	9	formality	formality	NOUN
aijssr-1783	125	10	with	with	ADP
aijssr-1783	125	11	the	the	DET
aijssr-1783	125	12	promise	promise	NOUN
aijssr-1783	125	13	of	of	ADP
aijssr-1783	125	14	business	business	NOUN
aijssr-1783	125	15	opportunities	opportunity	NOUN
aijssr-1783	125	16	.	.	PUNCT
aijssr-1783	126	1	in	in	ADP
aijssr-1783	126	2	kenya	kenya	PROPN
aijssr-1783	126	3	,	,	PUNCT
aijssr-1783	126	4	for	for	ADP
aijssr-1783	126	5	instance	instance	NOUN
aijssr-1783	126	6	,	,	PUNCT
aijssr-1783	126	7	small	small	ADJ
aijssr-1783	126	8	businesses	business	NOUN
aijssr-1783	126	9	owned	own	VERB
aijssr-1783	126	10	by	by	ADP
aijssr-1783	126	11	the	the	DET
aijssr-1783	126	12	youth	youth	NOUN
aijssr-1783	126	13	,	,	PUNCT
aijssr-1783	126	14	women	woman	NOUN
aijssr-1783	126	15	,	,	PUNCT
aijssr-1783	126	16	and	and	CCONJ
aijssr-1783	126	17	persons	person	NOUN
aijssr-1783	126	18	with	with	ADP
aijssr-1783	126	19	disabilities	disability	NOUN
aijssr-1783	126	20	are	be	AUX
aijssr-1783	126	21	allocated	allocate	VERB
aijssr-1783	126	22	30	30	NUM
aijssr-1783	126	23	%	%	NOUN
aijssr-1783	126	24	of	of	ADP
aijssr-1783	126	25	public	public	ADJ
aijssr-1783	126	26	procurement	procurement	NOUN
aijssr-1783	126	27	opportunities	opportunity	NOUN
aijssr-1783	126	28	.	.	PUNCT
aijssr-1783	127	1	in	in	ADP
aijssr-1783	127	2	addition	addition	NOUN
aijssr-1783	127	3	,	,	PUNCT
aijssr-1783	127	4	there	there	PRON
aijssr-1783	127	5	is	be	VERB
aijssr-1783	127	6	a	a	DET
aijssr-1783	127	7	40	40	NUM
aijssr-1783	127	8	%	%	NOUN
aijssr-1783	127	9	allocation	allocation	NOUN
aijssr-1783	127	10	of	of	ADP
aijssr-1783	127	11	public	public	ADJ
aijssr-1783	127	12	procurement	procurement	NOUN
aijssr-1783	127	13	to	to	ADP
aijssr-1783	127	14	locally	locally	ADV
aijssr-1783	127	15	produced	produce	VERB
aijssr-1783	127	16	goods	good	NOUN
aijssr-1783	127	17	and	and	CCONJ
aijssr-1783	127	18	services	service	NOUN
aijssr-1783	127	19	(	(	PUNCT
aijssr-1783	127	20	government	government	NOUN
aijssr-1783	127	21	of	of	ADP
aijssr-1783	127	22	kenya	kenya	PROPN
aijssr-1783	127	23	,	,	PUNCT
aijssr-1783	127	24	2016	2016	NUM
aijssr-1783	127	25	)	)	PUNCT
aijssr-1783	127	26	.	.	PUNCT
aijssr-1783	128	1	in	in	ADP
aijssr-1783	128	2	the	the	DET
aijssr-1783	128	3	case	case	NOUN
aijssr-1783	128	4	of	of	ADP
aijssr-1783	128	5	india	india	PROPN
aijssr-1783	128	6	,	,	PUNCT
aijssr-1783	128	7	the	the	DET
aijssr-1783	128	8	government	government	NOUN
aijssr-1783	128	9	has	have	AUX
aijssr-1783	128	10	focused	focus	VERB
aijssr-1783	128	11	on	on	ADP
aijssr-1783	128	12	smes	sme	NOUN
aijssr-1783	128	13	in	in	ADP
aijssr-1783	128	14	fabric	fabric	NOUN
aijssr-1783	128	15	and	and	CCONJ
aijssr-1783	128	16	ict	ict	NOUN
aijssr-1783	128	17	value	value	NOUN
aijssr-1783	128	18	chains	chain	NOUN
aijssr-1783	128	19	–	–	PUNCT
aijssr-1783	128	20	where	where	SCONJ
aijssr-1783	128	21	the	the	DET
aijssr-1783	128	22	country	country	NOUN
aijssr-1783	128	23	has	have	VERB
aijssr-1783	128	24	a	a	DET
aijssr-1783	128	25	clear	clear	ADJ
aijssr-1783	128	26	competitive	competitive	ADJ
aijssr-1783	128	27	advantage	advantage	NOUN
aijssr-1783	128	28	in	in	ADP
aijssr-1783	128	29	the	the	DET
aijssr-1783	128	30	global	global	ADJ
aijssr-1783	128	31	market	market	NOUN
aijssr-1783	128	32	space	space	NOUN
aijssr-1783	128	33	.	.	PUNCT
aijssr-1783	129	1	two	two	NUM
aijssr-1783	129	2	statutory	statutory	ADJ
aijssr-1783	129	3	bodies	body	NOUN
aijssr-1783	129	4	are	be	AUX
aijssr-1783	129	5	in	in	ADP
aijssr-1783	129	6	place	place	NOUN
aijssr-1783	129	7	to	to	PART
aijssr-1783	129	8	support	support	VERB
aijssr-1783	129	9	the	the	DET
aijssr-1783	129	10	development	development	NOUN
aijssr-1783	129	11	of	of	ADP
aijssr-1783	129	12	mses	ms	NOUN
aijssr-1783	129	13	in	in	ADP
aijssr-1783	129	14	the	the	DET
aijssr-1783	129	15	fabrics	fabric	NOUN
aijssr-1783	129	16	industry	industry	NOUN
aijssr-1783	129	17	the	the	DET
aijssr-1783	129	18	khadi	khadi	NOUN
aijssr-1783	129	19	and	and	CCONJ
aijssr-1783	129	20	village	village	NOUN
aijssr-1783	129	21	industries	industry	NOUN
aijssr-1783	129	22	commission	commission	NOUN
aijssr-1783	129	23	and	and	CCONJ
aijssr-1783	129	24	the	the	DET
aijssr-1783	129	25	coir	coir	NOUN
aijssr-1783	129	26	board	board	PROPN
aijssr-1783	129	27	.	.	PUNCT
aijssr-1783	130	1	in	in	ADP
aijssr-1783	130	2	the	the	DET
aijssr-1783	130	3	ict	ict	NOUN
aijssr-1783	130	4	space	space	NOUN
aijssr-1783	130	5	,	,	PUNCT
aijssr-1783	130	6	the	the	DET
aijssr-1783	130	7	government	government	NOUN
aijssr-1783	130	8	made	make	VERB
aijssr-1783	130	9	it	it	PRON
aijssr-1783	130	10	possible	possible	ADJ
aijssr-1783	130	11	for	for	ADP
aijssr-1783	130	12	ecommerce	ecommerce	NOUN
aijssr-1783	130	13	giants	giant	NOUN
aijssr-1783	130	14	,	,	PUNCT
aijssr-1783	130	15	facebook	facebook	NOUN
aijssr-1783	130	16	and	and	CCONJ
aijssr-1783	130	17	amazon	amazon	NOUN
aijssr-1783	130	18	,	,	PUNCT
aijssr-1783	130	19	to	to	PART
aijssr-1783	130	20	engage	engage	VERB
aijssr-1783	130	21	with	with	ADP
aijssr-1783	130	22	local	local	ADJ
aijssr-1783	130	23	businesses	business	NOUN
aijssr-1783	130	24	thereby	thereby	ADV
aijssr-1783	130	25	forging	forge	VERB
aijssr-1783	130	26	ict	ict	NOUN
aijssr-1783	130	27	with	with	ADP
aijssr-1783	130	28	trade	trade	NOUN
aijssr-1783	130	29	(	(	PUNCT
aijssr-1783	130	30	invest	invest	VERB
aijssr-1783	130	31	india	india	PROPN
aijssr-1783	130	32	,	,	PUNCT
aijssr-1783	130	33	n.d	n.d	PROPN
aijssr-1783	130	34	.	.	PROPN
aijssr-1783	130	35	)	)	PUNCT
aijssr-1783	130	36	.	.	PUNCT
aijssr-1783	131	1	these	these	DET
aijssr-1783	131	2	kinds	kind	NOUN
aijssr-1783	131	3	of	of	ADP
aijssr-1783	131	4	affirmative	affirmative	ADJ
aijssr-1783	131	5	action	action	NOUN
aijssr-1783	131	6	,	,	PUNCT
aijssr-1783	131	7	together	together	ADV
aijssr-1783	131	8	with	with	ADP
aijssr-1783	131	9	capacity	capacity	NOUN
aijssr-1783	131	10	-	-	PUNCT
aijssr-1783	131	11	building	building	NOUN
aijssr-1783	131	12	programmes	programme	NOUN
aijssr-1783	131	13	delivered	deliver	VERB
aijssr-1783	131	14	through	through	ADP
aijssr-1783	131	15	sme	sme	ADJ
aijssr-1783	131	16	-	-	PUNCT
aijssr-1783	131	17	focused	focus	VERB
aijssr-1783	131	18	state	state	NOUN
aijssr-1783	131	19	agencies	agency	NOUN
aijssr-1783	131	20	,	,	PUNCT
aijssr-1783	131	21	are	be	AUX
aijssr-1783	131	22	designed	design	VERB
aijssr-1783	131	23	to	to	PART
aijssr-1783	131	24	mitigate	mitigate	VERB
aijssr-1783	131	25	otieno	otieno	ADV
aijssr-1783	131	26	,	,	PUNCT
aijssr-1783	131	27	american	american	PROPN
aijssr-1783	131	28	international	international	PROPN
aijssr-1783	131	29	journal	journal	PROPN
aijssr-1783	131	30	of	of	ADP
aijssr-1783	131	31	social	social	ADJ
aijssr-1783	131	32	science	science	NOUN
aijssr-1783	131	33	research	research	NOUN
aijssr-1783	131	34	12(1	12(1	PROPN
aijssr-1783	131	35	)	)	PUNCT
aijssr-1783	131	36	(	(	PUNCT
aijssr-1783	131	37	2022	2022	NUM
aijssr-1783	131	38	)	)	PUNCT
aijssr-1783	131	39	,	,	PUNCT
aijssr-1783	131	40	30	30	NUM
aijssr-1783	131	41	-	-	SYM
aijssr-1783	131	42	38	38	NUM
aijssr-1783	131	43	33	33	NUM
aijssr-1783	131	44	the	the	DET
aijssr-1783	131	45	challenges	challenge	NOUN
aijssr-1783	131	46	of	of	ADP
aijssr-1783	131	47	cash	cash	NOUN
aijssr-1783	131	48	,	,	PUNCT
aijssr-1783	131	49	market	market	NOUN
aijssr-1783	131	50	access	access	NOUN
aijssr-1783	131	51	and	and	CCONJ
aijssr-1783	131	52	business	business	NOUN
aijssr-1783	131	53	development	development	NOUN
aijssr-1783	131	54	knowledge	knowledge	NOUN
aijssr-1783	131	55	that	that	PRON
aijssr-1783	131	56	are	be	AUX
aijssr-1783	131	57	said	say	VERB
aijssr-1783	131	58	to	to	PART
aijssr-1783	131	59	be	be	AUX
aijssr-1783	131	60	responsible	responsible	ADJ
aijssr-1783	131	61	for	for	ADP
aijssr-1783	131	62	low	low	ADJ
aijssr-1783	131	63	productivity	productivity	NOUN
aijssr-1783	131	64	among	among	ADP
aijssr-1783	131	65	small	small	ADJ
aijssr-1783	131	66	businesses	business	NOUN
aijssr-1783	131	67	.	.	PUNCT
aijssr-1783	132	1	as	as	SCONJ
aijssr-1783	132	2	small	small	ADJ
aijssr-1783	132	3	businesses	business	NOUN
aijssr-1783	132	4	grow	grow	VERB
aijssr-1783	132	5	and	and	CCONJ
aijssr-1783	132	6	formalize	formalize	VERB
aijssr-1783	132	7	,	,	PUNCT
aijssr-1783	132	8	the	the	DET
aijssr-1783	132	9	progressive	progressive	ADJ
aijssr-1783	132	10	action	action	NOUN
aijssr-1783	132	11	is	be	AUX
aijssr-1783	132	12	to	to	PART
aijssr-1783	132	13	include	include	VERB
aijssr-1783	132	14	them	they	PRON
aijssr-1783	132	15	in	in	ADP
aijssr-1783	132	16	the	the	DET
aijssr-1783	132	17	taxation	taxation	NOUN
aijssr-1783	132	18	net	net	NOUN
aijssr-1783	132	19	.	.	PUNCT
aijssr-1783	133	1	the	the	DET
aijssr-1783	133	2	trend	trend	NOUN
aijssr-1783	133	3	has	have	AUX
aijssr-1783	133	4	been	be	AUX
aijssr-1783	133	5	to	to	PART
aijssr-1783	133	6	use	use	VERB
aijssr-1783	133	7	preferential	preferential	ADJ
aijssr-1783	133	8	tax	tax	NOUN
aijssr-1783	133	9	regimes	regime	NOUN
aijssr-1783	133	10	(	(	PUNCT
aijssr-1783	133	11	ptrs	ptrs	PROPN
aijssr-1783	133	12	)	)	PUNCT
aijssr-1783	133	13	for	for	ADP
aijssr-1783	133	14	small	small	ADJ
aijssr-1783	133	15	businesses	business	NOUN
aijssr-1783	133	16	.	.	PUNCT
aijssr-1783	134	1	machese	machese	ADJ
aijssr-1783	134	2	(	(	PUNCT
aijssr-1783	134	3	n.d	n.d	PROPN
aijssr-1783	134	4	.	.	PROPN
aijssr-1783	134	5	)	)	PUNCT
aijssr-1783	134	6	defines	define	VERB
aijssr-1783	134	7	ptrs	ptrs	PROPN
aijssr-1783	134	8	as	as	ADP
aijssr-1783	134	9	special	special	ADJ
aijssr-1783	134	10	fiscal	fiscal	ADJ
aijssr-1783	134	11	regimes	regime	NOUN
aijssr-1783	134	12	that	that	PRON
aijssr-1783	134	13	offer	offer	VERB
aijssr-1783	134	14	a	a	DET
aijssr-1783	134	15	lower	low	ADJ
aijssr-1783	134	16	tax	tax	NOUN
aijssr-1783	134	17	rate	rate	NOUN
aijssr-1783	134	18	and	and	CCONJ
aijssr-1783	134	19	simple	simple	ADJ
aijssr-1783	134	20	tax	tax	NOUN
aijssr-1783	134	21	compliance	compliance	NOUN
aijssr-1783	134	22	requirements	requirement	NOUN
aijssr-1783	134	23	than	than	ADP
aijssr-1783	134	24	mainstream	mainstream	ADJ
aijssr-1783	134	25	tax	tax	NOUN
aijssr-1783	134	26	regimes	regime	NOUN
aijssr-1783	134	27	to	to	ADP
aijssr-1783	134	28	a	a	DET
aijssr-1783	134	29	target	target	NOUN
aijssr-1783	134	30	group	group	NOUN
aijssr-1783	134	31	.	.	PUNCT
aijssr-1783	135	1	chen	chen	PROPN
aijssr-1783	135	2	et	et	PROPN
aijssr-1783	135	3	al	al	PROPN
aijssr-1783	135	4	.	.	PROPN
aijssr-1783	136	1	(	(	PUNCT
aijssr-1783	136	2	2011	2011	NUM
aijssr-1783	136	3	)	)	PUNCT
aijssr-1783	136	4	present	present	ADJ
aijssr-1783	136	5	compensation	compensation	NOUN
aijssr-1783	136	6	for	for	ADP
aijssr-1783	136	7	limited	limited	ADJ
aijssr-1783	136	8	access	access	NOUN
aijssr-1783	136	9	to	to	ADP
aijssr-1783	136	10	capital	capital	NOUN
aijssr-1783	136	11	financing	financing	NOUN
aijssr-1783	136	12	as	as	ADP
aijssr-1783	136	13	the	the	DET
aijssr-1783	136	14	main	main	ADJ
aijssr-1783	136	15	argument	argument	NOUN
aijssr-1783	136	16	for	for	ADP
aijssr-1783	136	17	ptrs	ptrs	PROPN
aijssr-1783	136	18	targeted	target	VERB
aijssr-1783	136	19	at	at	ADP
aijssr-1783	136	20	smes	sme	NOUN
aijssr-1783	136	21	.	.	PUNCT
aijssr-1783	137	1	other	other	ADJ
aijssr-1783	137	2	supporting	support	VERB
aijssr-1783	137	3	arguments	argument	NOUN
aijssr-1783	137	4	include	include	VERB
aijssr-1783	137	5	high	high	ADJ
aijssr-1783	137	6	costs	cost	NOUN
aijssr-1783	137	7	associated	associate	VERB
aijssr-1783	137	8	with	with	ADP
aijssr-1783	137	9	compliance	compliance	NOUN
aijssr-1783	137	10	and	and	CCONJ
aijssr-1783	137	11	depressed	depressed	ADJ
aijssr-1783	137	12	cash	cash	NOUN
aijssr-1783	137	13	flow	flow	NOUN
aijssr-1783	137	14	among	among	ADP
aijssr-1783	137	15	small	small	ADJ
aijssr-1783	137	16	businesses	business	NOUN
aijssr-1783	137	17	.	.	PUNCT
aijssr-1783	138	1	oecd	oecd	PROPN
aijssr-1783	138	2	(	(	PUNCT
aijssr-1783	138	3	2015	2015	NUM
aijssr-1783	138	4	)	)	PUNCT
aijssr-1783	138	5	suggest	suggest	VERB
aijssr-1783	138	6	that	that	SCONJ
aijssr-1783	138	7	careful	careful	ADJ
aijssr-1783	138	8	targeting	targeting	NOUN
aijssr-1783	138	9	needs	need	NOUN
aijssr-1783	138	10	to	to	PART
aijssr-1783	138	11	accompany	accompany	VERB
aijssr-1783	138	12	preferential	preferential	ADJ
aijssr-1783	138	13	regimes	regime	NOUN
aijssr-1783	138	14	since	since	SCONJ
aijssr-1783	138	15	smes	sme	NOUN
aijssr-1783	138	16	are	be	AUX
aijssr-1783	138	17	heterogeneous	heterogeneous	ADJ
aijssr-1783	138	18	,	,	PUNCT
aijssr-1783	138	19	thus	thus	ADV
aijssr-1783	138	20	the	the	DET
aijssr-1783	138	21	need	need	NOUN
aijssr-1783	138	22	to	to	PART
aijssr-1783	138	23	address	address	VERB
aijssr-1783	138	24	specific	specific	ADJ
aijssr-1783	138	25	sector	sector	NOUN
aijssr-1783	138	26	-	-	PUNCT
aijssr-1783	138	27	based	base	VERB
aijssr-1783	138	28	challenges	challenge	NOUN
aijssr-1783	138	29	.	.	PUNCT
aijssr-1783	139	1	there	there	PRON
aijssr-1783	139	2	have	have	AUX
aijssr-1783	139	3	been	be	AUX
aijssr-1783	139	4	mixed	mix	VERB
aijssr-1783	139	5	outcomes	outcome	NOUN
aijssr-1783	139	6	of	of	ADP
aijssr-1783	139	7	applying	apply	VERB
aijssr-1783	139	8	preferential	preferential	ADJ
aijssr-1783	139	9	tax	tax	NOUN
aijssr-1783	139	10	regimes	regime	NOUN
aijssr-1783	139	11	in	in	ADP
aijssr-1783	139	12	different	different	ADJ
aijssr-1783	139	13	markets	market	NOUN
aijssr-1783	139	14	.	.	PUNCT
aijssr-1783	140	1	concessions	concession	NOUN
aijssr-1783	140	2	given	give	VERB
aijssr-1783	140	3	to	to	ADP
aijssr-1783	140	4	smes	sme	NOUN
aijssr-1783	140	5	are	be	AUX
aijssr-1783	140	6	to	to	PART
aijssr-1783	140	7	foster	foster	VERB
aijssr-1783	140	8	business	business	NOUN
aijssr-1783	140	9	development	development	NOUN
aijssr-1783	140	10	.	.	PUNCT
aijssr-1783	141	1	chen	chen	PROPN
aijssr-1783	141	2	et	et	PROPN
aijssr-1783	141	3	al	al	PROPN
aijssr-1783	141	4	.	.	PROPN
aijssr-1783	142	1	(	(	PUNCT
aijssr-1783	142	2	2011	2011	NUM
aijssr-1783	142	3	)	)	PUNCT
aijssr-1783	142	4	point	point	VERB
aijssr-1783	142	5	out	out	ADP
aijssr-1783	142	6	that	that	SCONJ
aijssr-1783	142	7	the	the	DET
aijssr-1783	142	8	risk	risk	NOUN
aijssr-1783	142	9	of	of	ADP
aijssr-1783	142	10	preferential	preferential	ADJ
aijssr-1783	142	11	treatment	treatment	NOUN
aijssr-1783	142	12	is	be	AUX
aijssr-1783	142	13	that	that	SCONJ
aijssr-1783	142	14	a	a	DET
aijssr-1783	142	15	business	business	NOUN
aijssr-1783	142	16	could	could	AUX
aijssr-1783	142	17	deliberately	deliberately	ADV
aijssr-1783	142	18	stop	stop	VERB
aijssr-1783	142	19	growing	grow	VERB
aijssr-1783	142	20	to	to	PART
aijssr-1783	142	21	continue	continue	VERB
aijssr-1783	142	22	enjoying	enjoy	VERB
aijssr-1783	142	23	the	the	DET
aijssr-1783	142	24	tax	tax	NOUN
aijssr-1783	142	25	benefits	benefit	NOUN
aijssr-1783	142	26	.	.	PUNCT
aijssr-1783	143	1	where	where	SCONJ
aijssr-1783	143	2	business	business	NOUN
aijssr-1783	143	3	growth	growth	NOUN
aijssr-1783	143	4	is	be	AUX
aijssr-1783	143	5	inevitable	inevitable	ADJ
aijssr-1783	143	6	,	,	PUNCT
aijssr-1783	143	7	the	the	DET
aijssr-1783	143	8	market	market	NOUN
aijssr-1783	143	9	could	could	AUX
aijssr-1783	143	10	witness	witness	VERB
aijssr-1783	143	11	a	a	DET
aijssr-1783	143	12	continuous	continuous	ADJ
aijssr-1783	143	13	break	break	NOUN
aijssr-1783	143	14	-	-	PUNCT
aijssr-1783	143	15	up	up	NOUN
aijssr-1783	143	16	of	of	ADP
aijssr-1783	143	17	businesses	business	NOUN
aijssr-1783	143	18	into	into	ADP
aijssr-1783	143	19	units	unit	NOUN
aijssr-1783	143	20	small	small	ADJ
aijssr-1783	143	21	enough	enough	ADV
aijssr-1783	143	22	to	to	PART
aijssr-1783	143	23	comply	comply	VERB
aijssr-1783	143	24	with	with	ADP
aijssr-1783	143	25	a	a	DET
aijssr-1783	143	26	government	government	NOUN
aijssr-1783	143	27	’s	’s	PART
aijssr-1783	143	28	definition	definition	NOUN
aijssr-1783	143	29	of	of	ADP
aijssr-1783	143	30	a	a	DET
aijssr-1783	143	31	“	"	PUNCT
aijssr-1783	143	32	small	small	ADJ
aijssr-1783	143	33	business	business	NOUN
aijssr-1783	143	34	”	"	PUNCT
aijssr-1783	143	35	.	.	PUNCT
aijssr-1783	144	1	thus	thus	ADV
aijssr-1783	144	2	,	,	PUNCT
aijssr-1783	144	3	governments	government	NOUN
aijssr-1783	144	4	pursue	pursue	VERB
aijssr-1783	144	5	a	a	DET
aijssr-1783	144	6	strategy	strategy	NOUN
aijssr-1783	144	7	of	of	ADP
aijssr-1783	144	8	having	have	VERB
aijssr-1783	144	9	preferential	preferential	ADJ
aijssr-1783	144	10	tax	tax	NOUN
aijssr-1783	144	11	measures	measure	NOUN
aijssr-1783	144	12	on	on	ADP
aijssr-1783	144	13	a	a	DET
aijssr-1783	144	14	temporal	temporal	ADJ
aijssr-1783	144	15	basis	basis	NOUN
aijssr-1783	144	16	to	to	PART
aijssr-1783	144	17	allow	allow	VERB
aijssr-1783	144	18	for	for	ADP
aijssr-1783	144	19	frequent	frequent	ADJ
aijssr-1783	144	20	review	review	NOUN
aijssr-1783	144	21	opportunities	opportunity	NOUN
aijssr-1783	144	22	.	.	PUNCT
aijssr-1783	145	1	several	several	ADJ
aijssr-1783	145	2	eastern	eastern	PROPN
aijssr-1783	145	3	europe	europe	PROPN
aijssr-1783	145	4	and	and	CCONJ
aijssr-1783	145	5	central	central	ADJ
aijssr-1783	145	6	asian	asian	ADJ
aijssr-1783	145	7	countries	country	NOUN
aijssr-1783	145	8	instituted	institute	VERB
aijssr-1783	145	9	preferential	preferential	ADJ
aijssr-1783	145	10	taxes	taxis	NOUN
aijssr-1783	145	11	in	in	ADP
aijssr-1783	145	12	the	the	DET
aijssr-1783	145	13	late	late	ADJ
aijssr-1783	145	14	1990s	1990	NOUN
aijssr-1783	145	15	to	to	ADP
aijssr-1783	145	16	early	early	ADJ
aijssr-1783	145	17	2000s	2000s	NUM
aijssr-1783	145	18	but	but	CCONJ
aijssr-1783	145	19	then	then	ADV
aijssr-1783	145	20	halted	halt	VERB
aijssr-1783	145	21	the	the	DET
aijssr-1783	145	22	schemes	scheme	NOUN
aijssr-1783	145	23	in	in	ADP
aijssr-1783	145	24	mid	mid	ADJ
aijssr-1783	145	25	the	the	DET
aijssr-1783	145	26	2000s	2000s	NUM
aijssr-1783	145	27	to	to	PART
aijssr-1783	145	28	curb	curb	VERB
aijssr-1783	145	29	abuse	abuse	NOUN
aijssr-1783	145	30	by	by	ADP
aijssr-1783	145	31	large	large	ADJ
aijssr-1783	145	32	corporates	corporate	NOUN
aijssr-1783	145	33	.	.	PUNCT
aijssr-1783	146	1	all	all	DET
aijssr-1783	146	2	organizations	organization	NOUN
aijssr-1783	146	3	moved	move	VERB
aijssr-1783	146	4	to	to	ADP
aijssr-1783	146	5	the	the	DET
aijssr-1783	146	6	regular	regular	ADJ
aijssr-1783	146	7	tax	tax	NOUN
aijssr-1783	146	8	scheme	scheme	NOUN
aijssr-1783	146	9	.	.	PUNCT
aijssr-1783	147	1	what	what	PRON
aijssr-1783	147	2	followed	follow	VERB
aijssr-1783	147	3	was	be	AUX
aijssr-1783	147	4	reduced	reduce	VERB
aijssr-1783	147	5	tax	tax	NOUN
aijssr-1783	147	6	reporting	reporting	NOUN
aijssr-1783	147	7	and	and	CCONJ
aijssr-1783	147	8	compliance	compliance	NOUN
aijssr-1783	147	9	.	.	PUNCT
aijssr-1783	148	1	reinstatement	reinstatement	NOUN
aijssr-1783	148	2	of	of	ADP
aijssr-1783	148	3	concessions	concession	NOUN
aijssr-1783	148	4	saw	see	VERB
aijssr-1783	148	5	two	two	NUM
aijssr-1783	148	6	-	-	PUNCT
aijssr-1783	148	7	thirds	third	NOUN
aijssr-1783	148	8	of	of	ADP
aijssr-1783	148	9	businesses	business	NOUN
aijssr-1783	148	10	that	that	PRON
aijssr-1783	148	11	had	have	AUX
aijssr-1783	148	12	migrated	migrate	VERB
aijssr-1783	148	13	to	to	ADP
aijssr-1783	148	14	the	the	DET
aijssr-1783	148	15	general	general	ADJ
aijssr-1783	148	16	tax	tax	NOUN
aijssr-1783	148	17	regime	regime	NOUN
aijssr-1783	148	18	move	move	VERB
aijssr-1783	148	19	back	back	ADV
aijssr-1783	148	20	to	to	ADP
aijssr-1783	148	21	the	the	DET
aijssr-1783	148	22	preferential	preferential	ADJ
aijssr-1783	148	23	regime	regime	NOUN
aijssr-1783	148	24	(	(	PUNCT
aijssr-1783	148	25	engelschalk	engelschalk	NOUN
aijssr-1783	148	26	&	&	CCONJ
aijssr-1783	148	27	loeprick	loeprick	NOUN
aijssr-1783	148	28	,	,	PUNCT
aijssr-1783	148	29	2015	2015	NUM
aijssr-1783	148	30	)	)	PUNCT
aijssr-1783	148	31	.	.	PUNCT
aijssr-1783	149	1	in	in	ADP
aijssr-1783	149	2	a	a	DET
aijssr-1783	149	3	different	different	ADJ
aijssr-1783	149	4	approach	approach	NOUN
aijssr-1783	149	5	,	,	PUNCT
aijssr-1783	149	6	japan	japan	PROPN
aijssr-1783	149	7	reduced	reduce	VERB
aijssr-1783	149	8	or	or	CCONJ
aijssr-1783	149	9	abolished	abolish	VERB
aijssr-1783	149	10	tax	tax	NOUN
aijssr-1783	149	11	on	on	ADP
aijssr-1783	149	12	specific	specific	ADJ
aijssr-1783	149	13	lines	line	NOUN
aijssr-1783	149	14	for	for	ADP
aijssr-1783	149	15	a	a	DET
aijssr-1783	149	16	year	year	NOUN
aijssr-1783	149	17	as	as	ADP
aijssr-1783	149	18	a	a	DET
aijssr-1783	149	19	short	short	ADJ
aijssr-1783	149	20	-	-	PUNCT
aijssr-1783	149	21	term	term	NOUN
aijssr-1783	149	22	measure	measure	NOUN
aijssr-1783	149	23	to	to	PART
aijssr-1783	149	24	boost	boost	VERB
aijssr-1783	149	25	cash	cash	NOUN
aijssr-1783	149	26	flows	flow	NOUN
aijssr-1783	149	27	for	for	ADP
aijssr-1783	149	28	smes	sme	NOUN
aijssr-1783	149	29	.	.	PUNCT
aijssr-1783	150	1	chile	chile	PROPN
aijssr-1783	150	2	had	have	VERB
aijssr-1783	150	3	a	a	DET
aijssr-1783	150	4	similar	similar	ADJ
aijssr-1783	150	5	programme	programme	NOUN
aijssr-1783	150	6	restricted	restrict	VERB
aijssr-1783	150	7	to	to	ADP
aijssr-1783	150	8	three	three	NUM
aijssr-1783	150	9	years	year	NOUN
aijssr-1783	150	10	(	(	PUNCT
aijssr-1783	150	11	zhang	zhang	PROPN
aijssr-1783	150	12	&	&	CCONJ
aijssr-1783	150	13	shvili	shvili	PROPN
aijssr-1783	150	14	,	,	PUNCT
aijssr-1783	150	15	2020	2020	NUM
aijssr-1783	150	16	)	)	PUNCT
aijssr-1783	150	17	.	.	PUNCT
aijssr-1783	151	1	kenya	kenya	PROPN
aijssr-1783	151	2	’s	’s	PART
aijssr-1783	151	3	draft	draft	NOUN
aijssr-1783	151	4	national	national	ADJ
aijssr-1783	151	5	tax	tax	NOUN
aijssr-1783	151	6	policy	policy	NOUN
aijssr-1783	151	7	proposes	propose	VERB
aijssr-1783	151	8	a	a	DET
aijssr-1783	151	9	presumptive	presumptive	ADJ
aijssr-1783	151	10	tax	tax	NOUN
aijssr-1783	151	11	approach	approach	NOUN
aijssr-1783	151	12	for	for	ADP
aijssr-1783	151	13	smes	sme	NOUN
aijssr-1783	151	14	.	.	PUNCT
aijssr-1783	152	1	marchese	marchese	PROPN
aijssr-1783	152	2	(	(	PUNCT
aijssr-1783	152	3	n.d	n.d	PROPN
aijssr-1783	152	4	.	.	PROPN
aijssr-1783	152	5	)	)	PUNCT
aijssr-1783	152	6	explains	explain	VERB
aijssr-1783	152	7	that	that	SCONJ
aijssr-1783	152	8	governments	government	NOUN
aijssr-1783	152	9	have	have	VERB
aijssr-1783	152	10	turnover	turnover	NOUN
aijssr-1783	152	11	(	(	PUNCT
aijssr-1783	152	12	sales	sale	NOUN
aijssr-1783	152	13	revenues	revenue	NOUN
aijssr-1783	152	14	)	)	PUNCT
aijssr-1783	152	15	,	,	PUNCT
aijssr-1783	152	16	capital	capital	NOUN
aijssr-1783	152	17	assets	asset	NOUN
aijssr-1783	152	18	,	,	PUNCT
aijssr-1783	152	19	employment	employment	NOUN
aijssr-1783	152	20	,	,	PUNCT
aijssr-1783	152	21	or	or	CCONJ
aijssr-1783	152	22	utility	utility	NOUN
aijssr-1783	152	23	services	service	NOUN
aijssr-1783	152	24	consumption	consumption	NOUN
aijssr-1783	152	25	as	as	ADP
aijssr-1783	152	26	options	option	NOUN
aijssr-1783	152	27	for	for	ADP
aijssr-1783	152	28	proxy	proxy	ADJ
aijssr-1783	152	29	variables	variable	NOUN
aijssr-1783	152	30	in	in	ADP
aijssr-1783	152	31	tax	tax	NOUN
aijssr-1783	152	32	computation	computation	NOUN
aijssr-1783	152	33	–	–	PUNCT
aijssr-1783	152	34	instead	instead	ADV
aijssr-1783	152	35	of	of	ADP
aijssr-1783	152	36	using	use	VERB
aijssr-1783	152	37	taxable	taxable	ADJ
aijssr-1783	152	38	profits	profit	NOUN
aijssr-1783	152	39	.	.	PUNCT
aijssr-1783	153	1	kenya	kenya	PROPN
aijssr-1783	153	2	currently	currently	ADV
aijssr-1783	153	3	uses	use	VERB
aijssr-1783	153	4	turnover	turnover	NOUN
aijssr-1783	153	5	.	.	PUNCT
aijssr-1783	154	1	we	we	PRON
aijssr-1783	154	2	are	be	AUX
aijssr-1783	154	3	yet	yet	ADV
aijssr-1783	154	4	to	to	PART
aijssr-1783	154	5	see	see	VERB
aijssr-1783	154	6	whether	whether	SCONJ
aijssr-1783	154	7	it	it	PRON
aijssr-1783	154	8	shall	shall	AUX
aijssr-1783	154	9	be	be	AUX
aijssr-1783	154	10	the	the	DET
aijssr-1783	154	11	only	only	ADJ
aijssr-1783	154	12	variable	variable	NOUN
aijssr-1783	154	13	or	or	CCONJ
aijssr-1783	154	14	if	if	SCONJ
aijssr-1783	154	15	there	there	PRON
aijssr-1783	154	16	will	will	AUX
aijssr-1783	154	17	be	be	AUX
aijssr-1783	154	18	more	more	ADJ
aijssr-1783	154	19	options	option	NOUN
aijssr-1783	154	20	.	.	PUNCT
aijssr-1783	155	1	methods	method	NOUN
aijssr-1783	155	2	and	and	CCONJ
aijssr-1783	155	3	meterials	meterial	NOUN
aijssr-1783	155	4	this	this	DET
aijssr-1783	155	5	study	study	NOUN
aijssr-1783	155	6	was	be	AUX
aijssr-1783	155	7	a	a	DET
aijssr-1783	155	8	desktop	desktop	NOUN
aijssr-1783	155	9	research	research	NOUN
aijssr-1783	155	10	focusing	focus	VERB
aijssr-1783	155	11	on	on	ADP
aijssr-1783	155	12	the	the	DET
aijssr-1783	155	13	impact	impact	NOUN
aijssr-1783	155	14	of	of	ADP
aijssr-1783	155	15	taxation	taxation	NOUN
aijssr-1783	155	16	policies	policy	NOUN
aijssr-1783	155	17	in	in	ADP
aijssr-1783	155	18	the	the	DET
aijssr-1783	155	19	development	development	NOUN
aijssr-1783	155	20	of	of	ADP
aijssr-1783	155	21	smes	sme	NOUN
aijssr-1783	155	22	in	in	ADP
aijssr-1783	155	23	kenya	kenya	PROPN
aijssr-1783	155	24	.	.	PUNCT
aijssr-1783	156	1	it	it	PRON
aijssr-1783	156	2	involved	involve	VERB
aijssr-1783	156	3	summarizing	summarize	VERB
aijssr-1783	156	4	and	and	CCONJ
aijssr-1783	156	5	collating	collate	VERB
aijssr-1783	156	6	existing	exist	VERB
aijssr-1783	156	7	secondary	secondary	ADJ
aijssr-1783	156	8	data	datum	NOUN
aijssr-1783	156	9	relevant	relevant	ADJ
aijssr-1783	156	10	to	to	ADP
aijssr-1783	156	11	taxation	taxation	NOUN
aijssr-1783	156	12	policies	policy	NOUN
aijssr-1783	156	13	and	and	CCONJ
aijssr-1783	156	14	their	their	PRON
aijssr-1783	156	15	impact	impact	NOUN
aijssr-1783	156	16	to	to	ADP
aijssr-1783	156	17	smes	sme	NOUN
aijssr-1783	156	18	in	in	ADP
aijssr-1783	156	19	a	a	DET
aijssr-1783	156	20	number	number	NOUN
aijssr-1783	156	21	of	of	ADP
aijssr-1783	156	22	markets	market	NOUN
aijssr-1783	156	23	.	.	PUNCT
aijssr-1783	157	1	reports	report	NOUN
aijssr-1783	157	2	and	and	CCONJ
aijssr-1783	157	3	strategic	strategic	ADJ
aijssr-1783	157	4	plans	plan	NOUN
aijssr-1783	157	5	authored	author	VERB
aijssr-1783	157	6	by	by	ADP
aijssr-1783	157	7	taxation	taxation	NOUN
aijssr-1783	157	8	experts	expert	NOUN
aijssr-1783	157	9	,	,	PUNCT
aijssr-1783	157	10	as	as	ADV
aijssr-1783	157	11	well	well	ADV
aijssr-1783	157	12	as	as	ADP
aijssr-1783	157	13	yearly	yearly	ADJ
aijssr-1783	157	14	reports	report	NOUN
aijssr-1783	157	15	on	on	ADP
aijssr-1783	157	16	performance	performance	NOUN
aijssr-1783	157	17	of	of	ADP
aijssr-1783	157	18	the	the	DET
aijssr-1783	157	19	kenya	kenya	PROPN
aijssr-1783	157	20	revenue	revenue	NOUN
aijssr-1783	157	21	authority	authority	NOUN
aijssr-1783	157	22	,	,	PUNCT
aijssr-1783	157	23	was	be	AUX
aijssr-1783	157	24	evaluated	evaluate	VERB
aijssr-1783	157	25	to	to	PART
aijssr-1783	157	26	enrich	enrich	VERB
aijssr-1783	157	27	this	this	DET
aijssr-1783	157	28	study	study	NOUN
aijssr-1783	157	29	.	.	PUNCT
aijssr-1783	158	1	this	this	PRON
aijssr-1783	158	2	helped	help	VERB
aijssr-1783	158	3	the	the	DET
aijssr-1783	158	4	researchers	researcher	NOUN
aijssr-1783	158	5	generate	generate	VERB
aijssr-1783	158	6	insight	insight	NOUN
aijssr-1783	158	7	on	on	ADP
aijssr-1783	158	8	the	the	DET
aijssr-1783	158	9	published	publish	VERB
aijssr-1783	158	10	draft	draft	NOUN
aijssr-1783	158	11	kenya	kenya	PROPN
aijssr-1783	158	12	national	national	PROPN
aijssr-1783	158	13	tax	tax	NOUN
aijssr-1783	158	14	policy	policy	NOUN
aijssr-1783	158	15	.	.	PUNCT
aijssr-1783	159	1	results	result	VERB
aijssr-1783	159	2	small	small	ADJ
aijssr-1783	159	3	and	and	CCONJ
aijssr-1783	159	4	medium	medium	ADJ
aijssr-1783	159	5	-	-	PUNCT
aijssr-1783	159	6	sized	sized	ADJ
aijssr-1783	159	7	enterprises	enterprise	NOUN
aijssr-1783	159	8	(	(	PUNCT
aijssr-1783	159	9	smes	sme	NOUN
aijssr-1783	159	10	)	)	PUNCT
aijssr-1783	159	11	play	play	VERB
aijssr-1783	159	12	an	an	DET
aijssr-1783	159	13	essential	essential	ADJ
aijssr-1783	159	14	role	role	NOUN
aijssr-1783	159	15	in	in	ADP
aijssr-1783	159	16	the	the	DET
aijssr-1783	159	17	world	world	NOUN
aijssr-1783	159	18	economy	economy	NOUN
aijssr-1783	159	19	,	,	PUNCT
aijssr-1783	159	20	especially	especially	ADV
aijssr-1783	159	21	in	in	ADP
aijssr-1783	159	22	developing	develop	VERB
aijssr-1783	159	23	countries	country	NOUN
aijssr-1783	159	24	(	(	PUNCT
aijssr-1783	159	25	zhang	zhang	PROPN
aijssr-1783	159	26	&	&	CCONJ
aijssr-1783	159	27	shvili	shvili	PROPN
aijssr-1783	159	28	,	,	PUNCT
aijssr-1783	159	29	2020	2020	NUM
aijssr-1783	159	30	)	)	PUNCT
aijssr-1783	159	31	.	.	PUNCT
aijssr-1783	160	1	various	various	ADJ
aijssr-1783	160	2	policy	policy	NOUN
aijssr-1783	160	3	documents	document	NOUN
aijssr-1783	160	4	published	publish	VERB
aijssr-1783	160	5	by	by	ADP
aijssr-1783	160	6	the	the	DET
aijssr-1783	160	7	government	government	NOUN
aijssr-1783	160	8	of	of	ADP
aijssr-1783	160	9	kenya	kenya	PROPN
aijssr-1783	160	10	agree	agree	VERB
aijssr-1783	160	11	on	on	ADP
aijssr-1783	160	12	the	the	DET
aijssr-1783	160	13	importance	importance	NOUN
aijssr-1783	160	14	of	of	ADP
aijssr-1783	160	15	the	the	DET
aijssr-1783	160	16	sme	sme	NOUN
aijssr-1783	160	17	sector	sector	NOUN
aijssr-1783	160	18	to	to	ADP
aijssr-1783	160	19	kenya	kenya	PROPN
aijssr-1783	160	20	’s	’s	PART
aijssr-1783	160	21	economy	economy	NOUN
aijssr-1783	160	22	.	.	PUNCT
aijssr-1783	161	1	our	our	PRON
aijssr-1783	161	2	reading	reading	NOUN
aijssr-1783	161	3	of	of	ADP
aijssr-1783	161	4	the	the	DET
aijssr-1783	161	5	national	national	ADJ
aijssr-1783	161	6	tax	tax	NOUN
aijssr-1783	161	7	policy	policy	NOUN
aijssr-1783	161	8	shows	show	VERB
aijssr-1783	161	9	the	the	DET
aijssr-1783	161	10	intention	intention	NOUN
aijssr-1783	161	11	of	of	ADP
aijssr-1783	161	12	the	the	DET
aijssr-1783	161	13	government	government	NOUN
aijssr-1783	161	14	to	to	PART
aijssr-1783	161	15	broaden	broaden	VERB
aijssr-1783	161	16	the	the	DET
aijssr-1783	161	17	tax	tax	NOUN
aijssr-1783	161	18	net	net	NOUN
aijssr-1783	161	19	to	to	PART
aijssr-1783	161	20	include	include	VERB
aijssr-1783	161	21	more	more	ADJ
aijssr-1783	161	22	smes	sme	NOUN
aijssr-1783	161	23	drawn	draw	VERB
aijssr-1783	161	24	from	from	ADP
aijssr-1783	161	25	two	two	NUM
aijssr-1783	161	26	business	business	NOUN
aijssr-1783	161	27	areas	area	NOUN
aijssr-1783	161	28	:	:	PUNCT
aijssr-1783	161	29	(	(	PUNCT
aijssr-1783	161	30	1	1	X
aijssr-1783	161	31	)	)	PUNCT
aijssr-1783	161	32	agriculture	agriculture	NOUN
aijssr-1783	161	33	and	and	CCONJ
aijssr-1783	161	34	informal	informal	ADJ
aijssr-1783	161	35	sectors	sector	NOUN
aijssr-1783	161	36	;	;	PUNCT
aijssr-1783	161	37	and	and	CCONJ
aijssr-1783	161	38	(	(	PUNCT
aijssr-1783	161	39	2	2	X
aijssr-1783	161	40	)	)	PUNCT
aijssr-1783	161	41	online	online	ADV
aijssr-1783	161	42	-	-	PUNCT
aijssr-1783	161	43	based	base	VERB
aijssr-1783	161	44	businesses	business	NOUN
aijssr-1783	161	45	.	.	PUNCT
aijssr-1783	162	1	the	the	DET
aijssr-1783	162	2	two	two	NUM
aijssr-1783	162	3	segments	segment	NOUN
aijssr-1783	162	4	are	be	AUX
aijssr-1783	162	5	characterised	characterise	VERB
aijssr-1783	162	6	as	as	ADP
aijssr-1783	162	7	being	be	AUX
aijssr-1783	162	8	“	"	PUNCT
aijssr-1783	162	9	hard	hard	ADJ
aijssr-1783	162	10	to	to	PART
aijssr-1783	162	11	tax	tax	VERB
aijssr-1783	162	12	”	"	PUNCT
aijssr-1783	162	13	.	.	PUNCT
aijssr-1783	163	1	therefore	therefore	ADV
aijssr-1783	163	2	,	,	PUNCT
aijssr-1783	163	3	the	the	DET
aijssr-1783	163	4	tax	tax	NOUN
aijssr-1783	163	5	administration	administration	NOUN
aijssr-1783	163	6	will	will	AUX
aijssr-1783	163	7	require	require	VERB
aijssr-1783	163	8	careful	careful	ADJ
aijssr-1783	163	9	consideration	consideration	NOUN
aijssr-1783	163	10	.	.	PUNCT
aijssr-1783	164	1	agriculture	agriculture	NOUN
aijssr-1783	164	2	and	and	CCONJ
aijssr-1783	164	3	informal	informal	ADJ
aijssr-1783	164	4	sectors	sector	NOUN
aijssr-1783	164	5	are	be	AUX
aijssr-1783	164	6	characterised	characterise	VERB
aijssr-1783	164	7	as	as	ADP
aijssr-1783	164	8	being	be	AUX
aijssr-1783	164	9	reliant	reliant	ADJ
aijssr-1783	164	10	on	on	ADP
aijssr-1783	164	11	physical	physical	ADJ
aijssr-1783	164	12	cash	cash	NOUN
aijssr-1783	164	13	(	(	PUNCT
aijssr-1783	164	14	in	in	ADP
aijssr-1783	164	15	conducting	conduct	VERB
aijssr-1783	164	16	transactions	transaction	NOUN
aijssr-1783	164	17	)	)	PUNCT
aijssr-1783	164	18	and	and	CCONJ
aijssr-1783	164	19	maintaining	maintain	VERB
aijssr-1783	164	20	poor	poor	ADJ
aijssr-1783	164	21	records	record	NOUN
aijssr-1783	164	22	on	on	ADP
aijssr-1783	164	23	incomes	income	NOUN
aijssr-1783	164	24	and	and	CCONJ
aijssr-1783	164	25	expenses	expense	NOUN
aijssr-1783	164	26	(	(	PUNCT
aijssr-1783	164	27	central	central	ADJ
aijssr-1783	164	28	bank	bank	NOUN
aijssr-1783	164	29	of	of	ADP
aijssr-1783	164	30	kenya	kenya	PROPN
aijssr-1783	164	31	et	et	PROPN
aijssr-1783	164	32	al	al	PROPN
aijssr-1783	164	33	.	.	PROPN
aijssr-1783	164	34	,	,	PUNCT
aijssr-1783	164	35	2021	2021	NUM
aijssr-1783	164	36	)	)	PUNCT
aijssr-1783	164	37	.	.	PUNCT
aijssr-1783	165	1	turnover	turnover	NOUN
aijssr-1783	165	2	tax	tax	NOUN
aijssr-1783	165	3	in	in	ADP
aijssr-1783	165	4	kenya	kenya	PROPN
aijssr-1783	165	5	is	be	AUX
aijssr-1783	165	6	payable	payable	ADJ
aijssr-1783	165	7	by	by	ADP
aijssr-1783	165	8	businesses	business	NOUN
aijssr-1783	165	9	that	that	PRON
aijssr-1783	165	10	exceed	exceed	VERB
aijssr-1783	165	11	ksh	ksh	PROPN
aijssr-1783	165	12	1,000,000	1,000,000	NUM
aijssr-1783	165	13	(	(	PUNCT
aijssr-1783	165	14	usd	usd	NOUN
aijssr-1783	165	15	8,435.26	8,435.26	NUM
aijssr-1783	165	16	)	)	PUNCT
aijssr-1783	165	17	per	per	ADP
aijssr-1783	165	18	annum	annum	NOUN
aijssr-1783	165	19	but	but	CCONJ
aijssr-1783	165	20	does	do	AUX
aijssr-1783	165	21	not	not	PART
aijssr-1783	165	22	exceed	exceed	VERB
aijssr-1783	165	23	ksh	ksh	PROPN
aijssr-1783	165	24	50,000,000	50,000,000	NUM
aijssr-1783	165	25	(	(	PUNCT
aijssr-1783	165	26	usd	usd	PROPN
aijssr-1783	165	27	421,762.97	421,762.97	NUM
aijssr-1783	165	28	)	)	PUNCT
aijssr-1783	165	29	(	(	PUNCT
aijssr-1783	165	30	kra	kra	PROPN
aijssr-1783	165	31	,	,	PUNCT
aijssr-1783	165	32	n.d	n.d	PROPN
aijssr-1783	165	33	.	.	PROPN
aijssr-1783	165	34	)	)	PUNCT
aijssr-1783	165	35	.	.	PUNCT
aijssr-1783	166	1	kenya	kenya	PROPN
aijssr-1783	166	2	’s	’s	PART
aijssr-1783	166	3	ministry	ministry	PROPN
aijssr-1783	166	4	of	of	ADP
aijssr-1783	166	5	industry	industry	PROPN
aijssr-1783	166	6	,	,	PUNCT
aijssr-1783	166	7	trade	trade	NOUN
aijssr-1783	166	8	and	and	CCONJ
aijssr-1783	166	9	enterprise	enterprise	NOUN
aijssr-1783	166	10	development	development	NOUN
aijssr-1783	166	11	has	have	AUX
aijssr-1783	166	12	classified	classify	VERB
aijssr-1783	166	13	businesses	business	NOUN
aijssr-1783	166	14	per	per	ADP
aijssr-1783	166	15	,	,	PUNCT
aijssr-1783	166	16	among	among	ADP
aijssr-1783	166	17	other	other	ADJ
aijssr-1783	166	18	parameters	parameter	NOUN
aijssr-1783	166	19	,	,	PUNCT
aijssr-1783	166	20	their	their	PRON
aijssr-1783	166	21	annual	annual	ADJ
aijssr-1783	166	22	turnover	turnover	NOUN
aijssr-1783	166	23	(	(	PUNCT
aijssr-1783	166	24	moited	moite	VERB
aijssr-1783	166	25	,	,	PUNCT
aijssr-1783	166	26	2020	2020	NUM
aijssr-1783	166	27	)	)	PUNCT
aijssr-1783	166	28	.	.	PUNCT
aijssr-1783	167	1	given	give	VERB
aijssr-1783	167	2	the	the	DET
aijssr-1783	167	3	kenya	kenya	PROPN
aijssr-1783	167	4	revenue	revenue	NOUN
aijssr-1783	167	5	authority	authority	NOUN
aijssr-1783	167	6	’s	’s	PART
aijssr-1783	167	7	criteria	criterion	NOUN
aijssr-1783	167	8	for	for	ADP
aijssr-1783	167	9	turnover	turnover	NOUN
aijssr-1783	167	10	tax	tax	NOUN
aijssr-1783	167	11	,	,	PUNCT
aijssr-1783	167	12	small	small	ADJ
aijssr-1783	167	13	and	and	CCONJ
aijssr-1783	167	14	medium	medium	ADJ
aijssr-1783	167	15	-	-	PUNCT
aijssr-1783	167	16	sized	sized	ADJ
aijssr-1783	167	17	businesses	business	NOUN
aijssr-1783	167	18	are	be	AUX
aijssr-1783	167	19	within	within	ADP
aijssr-1783	167	20	the	the	DET
aijssr-1783	167	21	scope	scope	NOUN
aijssr-1783	167	22	of	of	ADP
aijssr-1783	167	23	the	the	DET
aijssr-1783	167	24	turnover	turnover	NOUN
aijssr-1783	167	25	tax	tax	NOUN
aijssr-1783	167	26	.	.	PUNCT
aijssr-1783	168	1	the	the	DET
aijssr-1783	168	2	kenya	kenya	PROPN
aijssr-1783	168	3	national	national	PROPN
aijssr-1783	168	4	bureau	bureau	PROPN
aijssr-1783	168	5	of	of	ADP
aijssr-1783	168	6	statistics	statistics	PROPN
aijssr-1783	168	7	states	state	VERB
aijssr-1783	168	8	that	that	SCONJ
aijssr-1783	168	9	all	all	DET
aijssr-1783	168	10	businesses	business	NOUN
aijssr-1783	168	11	classified	classify	VERB
aijssr-1783	168	12	as	as	ADP
aijssr-1783	168	13	either	either	CCONJ
aijssr-1783	168	14	small	small	ADJ
aijssr-1783	168	15	or	or	CCONJ
aijssr-1783	168	16	medium	medium	ADJ
aijssr-1783	168	17	-	-	PUNCT
aijssr-1783	168	18	sized	sized	ADJ
aijssr-1783	168	19	are	be	AUX
aijssr-1783	168	20	registered	register	VERB
aijssr-1783	168	21	and	and	CCONJ
aijssr-1783	168	22	the	the	DET
aijssr-1783	168	23	majority	majority	NOUN
aijssr-1783	168	24	have	have	VERB
aijssr-1783	168	25	annual	annual	ADJ
aijssr-1783	168	26	turnovers	turnover	NOUN
aijssr-1783	168	27	of	of	ADP
aijssr-1783	168	28	at	at	ADV
aijssr-1783	168	29	least	least	ADJ
aijssr-1783	168	30	kshs	ksh	VERB
aijssr-1783	168	31	600,000	600,000	NUM
aijssr-1783	168	32	(	(	PUNCT
aijssr-1783	168	33	usd	usd	NOUN
aijssr-1783	168	34	5,061.16	5,061.16	NUM
aijssr-1783	168	35	)	)	PUNCT
aijssr-1783	168	36	.	.	PUNCT
aijssr-1783	169	1	the	the	DET
aijssr-1783	169	2	majority	majority	NOUN
aijssr-1783	169	3	of	of	ADP
aijssr-1783	169	4	medium	medium	ADJ
aijssr-1783	169	5	-	-	PUNCT
aijssr-1783	169	6	sized	sized	ADJ
aijssr-1783	169	7	businesses	business	NOUN
aijssr-1783	169	8	have	have	VERB
aijssr-1783	169	9	turnovers	turnover	NOUN
aijssr-1783	169	10	exceeding	exceed	VERB
aijssr-1783	169	11	kshs	kshs	PROPN
aijssr-1783	169	12	12,000,000	12,000,000	NUM
aijssr-1783	169	13	(	(	PUNCT
aijssr-1783	169	14	usd	usd	NOUN
aijssr-1783	169	15	101,223.11	101,223.11	NUM
aijssr-1783	169	16	)	)	PUNCT
aijssr-1783	169	17	per	per	ADP
aijssr-1783	169	18	annum	annum	X
aijssr-1783	169	19	(	(	PUNCT
aijssr-1783	169	20	knbs	knbs	PROPN
aijssr-1783	169	21	,	,	PUNCT
aijssr-1783	169	22	2016	2016	NUM
aijssr-1783	169	23	)	)	PUNCT
aijssr-1783	169	24	.	.	PUNCT
aijssr-1783	170	1	it	it	PRON
aijssr-1783	170	2	is	be	AUX
aijssr-1783	170	3	noteworthy	noteworthy	ADJ
aijssr-1783	170	4	that	that	SCONJ
aijssr-1783	170	5	,	,	PUNCT
aijssr-1783	170	6	in	in	ADP
aijssr-1783	170	7	kenya	kenya	PROPN
aijssr-1783	170	8	,	,	PUNCT
aijssr-1783	170	9	medium	medium	ADJ
aijssr-1783	170	10	-	-	PUNCT
aijssr-1783	170	11	sized	sized	ADJ
aijssr-1783	170	12	enterprises	enterprise	NOUN
aijssr-1783	170	13	are	be	AUX
aijssr-1783	170	14	those	those	PRON
aijssr-1783	170	15	with	with	ADP
aijssr-1783	170	16	an	an	DET
aijssr-1783	170	17	annual	annual	ADJ
aijssr-1783	170	18	turnover	turnover	NOUN
aijssr-1783	170	19	of	of	ADP
aijssr-1783	170	20	kshs	kshs	PROPN
aijssr-1783	170	21	5	5	NUM
aijssr-1783	170	22	million	million	NUM
aijssr-1783	170	23	(	(	PUNCT
aijssr-1783	170	24	usd	usd	NOUN
aijssr-1783	170	25	42,176.30	42,176.30	NOUN
aijssr-1783	170	26	)	)	PUNCT
aijssr-1783	170	27	to	to	PART
aijssr-1783	170	28	kshs	kshs	VERB
aijssr-1783	170	29	800	800	NUM
aijssr-1783	170	30	million	million	NUM
aijssr-1783	170	31	(	(	PUNCT
aijssr-1783	170	32	usd	usd	NOUN
aijssr-1783	170	33	6,748,207.44	6,748,207.44	NOUN
aijssr-1783	170	34	)	)	PUNCT
aijssr-1783	170	35	(	(	PUNCT
aijssr-1783	170	36	kenya	kenya	PROPN
aijssr-1783	170	37	agribusiness	agribusiness	PROPN
aijssr-1783	170	38	and	and	CCONJ
aijssr-1783	170	39	agroindustry	agroindustry	NOUN
aijssr-1783	170	40	alliance	alliance	NOUN
aijssr-1783	170	41	,	,	PUNCT
aijssr-1783	170	42	2017	2017	NUM
aijssr-1783	170	43	)	)	PUNCT
aijssr-1783	170	44	.	.	PUNCT
aijssr-1783	171	1	this	this	PRON
aijssr-1783	171	2	means	mean	VERB
aijssr-1783	171	3	that	that	SCONJ
aijssr-1783	171	4	a	a	DET
aijssr-1783	171	5	medium	medium	ADJ
aijssr-1783	171	6	-	-	PUNCT
aijssr-1783	171	7	sized	sized	ADJ
aijssr-1783	171	8	enterprise	enterprise	NOUN
aijssr-1783	171	9	will	will	AUX
aijssr-1783	171	10	be	be	AUX
aijssr-1783	171	11	required	require	VERB
aijssr-1783	171	12	to	to	PART
aijssr-1783	171	13	transition	transition	VERB
aijssr-1783	171	14	from	from	ADP
aijssr-1783	171	15	turnover	turnover	NOUN
aijssr-1783	171	16	tax	tax	NOUN
aijssr-1783	171	17	to	to	ADP
aijssr-1783	171	18	the	the	DET
aijssr-1783	171	19	general	general	ADJ
aijssr-1783	171	20	corporate	corporate	ADJ
aijssr-1783	171	21	tax	tax	NOUN
aijssr-1783	171	22	regime	regime	NOUN
aijssr-1783	171	23	as	as	SCONJ
aijssr-1783	171	24	its	its	PRON
aijssr-1783	171	25	income	income	NOUN
aijssr-1783	171	26	grows	grow	VERB
aijssr-1783	171	27	.	.	PUNCT
aijssr-1783	172	1	engelschalk	engelschalk	NOUN
aijssr-1783	172	2	and	and	CCONJ
aijssr-1783	172	3	loeprick	loeprick	VERB
aijssr-1783	172	4	,	,	PUNCT
aijssr-1783	172	5	(	(	PUNCT
aijssr-1783	172	6	2015	2015	NUM
aijssr-1783	172	7	)	)	PUNCT
aijssr-1783	172	8	caution	caution	NOUN
aijssr-1783	172	9	that	that	SCONJ
aijssr-1783	172	10	if	if	SCONJ
aijssr-1783	172	11	a	a	DET
aijssr-1783	172	12	business	business	NOUN
aijssr-1783	172	13	determines	determine	VERB
aijssr-1783	172	14	that	that	SCONJ
aijssr-1783	172	15	migration	migration	NOUN
aijssr-1783	172	16	from	from	ADP
aijssr-1783	172	17	the	the	DET
aijssr-1783	172	18	presumptive	presumptive	ADJ
aijssr-1783	172	19	regime	regime	NOUN
aijssr-1783	172	20	to	to	ADP
aijssr-1783	172	21	the	the	DET
aijssr-1783	172	22	standard	standard	ADJ
aijssr-1783	172	23	regime	regime	NOUN
aijssr-1783	172	24	will	will	AUX
aijssr-1783	172	25	mean	mean	VERB
aijssr-1783	172	26	higher	high	ADJ
aijssr-1783	172	27	taxes	taxis	NOUN
aijssr-1783	172	28	,	,	PUNCT
aijssr-1783	172	29	then	then	ADV
aijssr-1783	172	30	such	such	DET
aijssr-1783	172	31	a	a	DET
aijssr-1783	172	32	business	business	NOUN
aijssr-1783	172	33	will	will	AUX
aijssr-1783	172	34	take	take	VERB
aijssr-1783	172	35	steps	step	NOUN
aijssr-1783	172	36	so	so	ADV
aijssr-1783	172	37	to	to	PART
aijssr-1783	172	38	remain	remain	VERB
aijssr-1783	172	39	small	small	ADJ
aijssr-1783	172	40	and	and	CCONJ
aijssr-1783	172	41	thus	thus	ADV
aijssr-1783	172	42	operate	operate	VERB
aijssr-1783	172	43	within	within	ADP
aijssr-1783	172	44	the	the	DET
aijssr-1783	172	45	lower	low	ADJ
aijssr-1783	172	46	tax	tax	NOUN
aijssr-1783	172	47	band	band	NOUN
aijssr-1783	172	48	.	.	PUNCT
aijssr-1783	173	1	need	need	VERB
aijssr-1783	173	2	to	to	PART
aijssr-1783	173	3	rebuild	rebuild	VERB
aijssr-1783	173	4	the	the	DET
aijssr-1783	173	5	economy	economy	NOUN
aijssr-1783	173	6	taxes	taxis	NOUN
aijssr-1783	173	7	and	and	CCONJ
aijssr-1783	173	8	levies	levy	NOUN
aijssr-1783	173	9	are	be	AUX
aijssr-1783	173	10	essential	essential	ADJ
aijssr-1783	173	11	for	for	ADP
aijssr-1783	173	12	the	the	DET
aijssr-1783	173	13	development	development	NOUN
aijssr-1783	173	14	of	of	ADP
aijssr-1783	173	15	any	any	DET
aijssr-1783	173	16	country	country	NOUN
aijssr-1783	173	17	,	,	PUNCT
aijssr-1783	173	18	as	as	SCONJ
aijssr-1783	173	19	they	they	PRON
aijssr-1783	173	20	are	be	AUX
aijssr-1783	173	21	the	the	DET
aijssr-1783	173	22	primary	primary	ADJ
aijssr-1783	173	23	source	source	NOUN
aijssr-1783	173	24	of	of	ADP
aijssr-1783	173	25	funds	fund	NOUN
aijssr-1783	173	26	that	that	PRON
aijssr-1783	173	27	a	a	DET
aijssr-1783	173	28	government	government	NOUN
aijssr-1783	173	29	can	can	AUX
aijssr-1783	173	30	use	use	VERB
aijssr-1783	173	31	to	to	PART
aijssr-1783	173	32	provide	provide	VERB
aijssr-1783	173	33	citizen	citizen	NOUN
aijssr-1783	173	34	services	service	NOUN
aijssr-1783	173	35	and	and	CCONJ
aijssr-1783	173	36	infrastructure	infrastructure	NOUN
aijssr-1783	173	37	.	.	PUNCT
aijssr-1783	174	1	tax	tax	NOUN
aijssr-1783	174	2	policies	policy	NOUN
aijssr-1783	174	3	should	should	AUX
aijssr-1783	174	4	therefore	therefore	ADV
aijssr-1783	174	5	focus	focus	VERB
aijssr-1783	174	6	on	on	ADP
aijssr-1783	174	7	increasing	increase	VERB
aijssr-1783	174	8	tax	tax	NOUN
aijssr-1783	174	9	collection	collection	NOUN
aijssr-1783	174	10	while	while	SCONJ
aijssr-1783	174	11	also	also	ADV
aijssr-1783	174	12	encouraging	encourage	VERB
aijssr-1783	174	13	high	high	ADJ
aijssr-1783	174	14	compliance	compliance	NOUN
aijssr-1783	174	15	.	.	PUNCT
aijssr-1783	175	1	the	the	DET
aijssr-1783	175	2	effectiveness	effectiveness	NOUN
aijssr-1783	175	3	of	of	ADP
aijssr-1783	175	4	a	a	DET
aijssr-1783	175	5	tax	tax	NOUN
aijssr-1783	175	6	policy	policy	NOUN
aijssr-1783	175	7	in	in	ADP
aijssr-1783	175	8	this	this	DET
aijssr-1783	175	9	regard	regard	NOUN
aijssr-1783	175	10	can	can	AUX
aijssr-1783	175	11	therefore	therefore	ADV
aijssr-1783	175	12	be	be	AUX
aijssr-1783	175	13	measured	measure	VERB
aijssr-1783	175	14	by	by	ADP
aijssr-1783	175	15	(	(	PUNCT
aijssr-1783	175	16	1	1	NUM
aijssr-1783	175	17	)	)	PUNCT
aijssr-1783	175	18	growth	growth	NOUN
aijssr-1783	175	19	in	in	ADP
aijssr-1783	175	20	collections	collection	NOUN
aijssr-1783	175	21	;	;	PUNCT
aijssr-1783	175	22	(	(	PUNCT
aijssr-1783	175	23	2	2	X
aijssr-1783	175	24	)	)	PUNCT
aijssr-1783	175	25	growth	growth	NOUN
aijssr-1783	175	26	in	in	ADP
aijssr-1783	175	27	compliance	compliance	NOUN
aijssr-1783	175	28	–	–	PUNCT
aijssr-1783	175	29	particularly	particularly	ADV
aijssr-1783	175	30	voluntary	voluntary	ADJ
aijssr-1783	175	31	compliance	compliance	NOUN
aijssr-1783	175	32	;	;	PUNCT
aijssr-1783	175	33	(	(	PUNCT
aijssr-1783	175	34	3	3	X
aijssr-1783	175	35	)	)	PUNCT
aijssr-1783	175	36	sustainability	sustainability	NOUN
aijssr-1783	175	37	of	of	ADP
aijssr-1783	175	38	the	the	DET
aijssr-1783	175	39	tax	tax	NOUN
aijssr-1783	175	40	base	base	NOUN
aijssr-1783	175	41	;	;	PUNCT
aijssr-1783	175	42	and	and	CCONJ
aijssr-1783	175	43	(	(	PUNCT
aijssr-1783	175	44	4	4	X
aijssr-1783	175	45	)	)	PUNCT
aijssr-1783	175	46	efficiency	efficiency	NOUN
aijssr-1783	175	47	in	in	ADP
aijssr-1783	175	48	tax	tax	NOUN
aijssr-1783	175	49	administration	administration	NOUN
aijssr-1783	175	50	.	.	PUNCT
aijssr-1783	176	1	the	the	DET
aijssr-1783	176	2	draft	draft	NOUN
aijssr-1783	176	3	national	national	ADJ
aijssr-1783	176	4	tax	tax	NOUN
aijssr-1783	176	5	policy	policy	NOUN
aijssr-1783	176	6	recognises	recognise	VERB
aijssr-1783	176	7	that	that	PRON
aijssr-1783	176	8	kenya	kenya	PROPN
aijssr-1783	176	9	needs	need	VERB
aijssr-1783	176	10	to	to	PART
aijssr-1783	176	11	rebuild	rebuild	VERB
aijssr-1783	176	12	its	its	PRON
aijssr-1783	176	13	economy	economy	NOUN
aijssr-1783	176	14	and	and	CCONJ
aijssr-1783	176	15	create	create	VERB
aijssr-1783	176	16	jobs	job	NOUN
aijssr-1783	176	17	.	.	PUNCT
aijssr-1783	177	1	the	the	DET
aijssr-1783	177	2	policy	policy	NOUN
aijssr-1783	177	3	states	state	VERB
aijssr-1783	177	4	that	that	SCONJ
aijssr-1783	177	5	the	the	DET
aijssr-1783	177	6	government	government	NOUN
aijssr-1783	177	7	will	will	AUX
aijssr-1783	177	8	ensure	ensure	VERB
aijssr-1783	177	9	that	that	SCONJ
aijssr-1783	177	10	tax	tax	NOUN
aijssr-1783	177	11	measures	measure	NOUN
aijssr-1783	177	12	are	be	AUX
aijssr-1783	177	13	designed	design	VERB
aijssr-1783	177	14	to	to	PART
aijssr-1783	177	15	promote	promote	VERB
aijssr-1783	177	16	growth	growth	NOUN
aijssr-1783	177	17	,	,	PUNCT
aijssr-1783	177	18	encourage	encourage	VERB
aijssr-1783	177	19	investment	investment	NOUN
aijssr-1783	177	20	and	and	CCONJ
aijssr-1783	177	21	promote	promote	VERB
aijssr-1783	177	22	economic	economic	ADJ
aijssr-1783	177	23	development	development	NOUN
aijssr-1783	177	24	.	.	PUNCT
aijssr-1783	178	1	the	the	DET
aijssr-1783	178	2	policy	policy	NOUN
aijssr-1783	178	3	also	also	ADV
aijssr-1783	178	4	recognises	recognise	VERB
aijssr-1783	178	5	the	the	DET
aijssr-1783	178	6	need	need	NOUN
aijssr-1783	178	7	to	to	PART
aijssr-1783	178	8	have	have	AUX
aijssr-1783	178	9	specific	specific	ADJ
aijssr-1783	178	10	reviews	review	NOUN
aijssr-1783	178	11	with	with	ADP
aijssr-1783	178	12	the	the	DET
aijssr-1783	178	13	active	active	ADJ
aijssr-1783	178	14	involvement	involvement	NOUN
aijssr-1783	178	15	of	of	ADP
aijssr-1783	178	16	otieno	otieno	ADJ
aijssr-1783	178	17	,	,	PUNCT
aijssr-1783	178	18	american	american	PROPN
aijssr-1783	178	19	international	international	PROPN
aijssr-1783	178	20	journal	journal	PROPN
aijssr-1783	178	21	of	of	ADP
aijssr-1783	178	22	social	social	ADJ
aijssr-1783	178	23	science	science	NOUN
aijssr-1783	178	24	research	research	NOUN
aijssr-1783	178	25	12(1	12(1	PROPN
aijssr-1783	178	26	)	)	PUNCT
aijssr-1783	178	27	(	(	PUNCT
aijssr-1783	178	28	2022	2022	NUM
aijssr-1783	178	29	)	)	PUNCT
aijssr-1783	178	30	,	,	PUNCT
aijssr-1783	178	31	30	30	NUM
aijssr-1783	178	32	-	-	SYM
aijssr-1783	178	33	38	38	NUM
aijssr-1783	178	34	34	34	NUM
aijssr-1783	178	35	stakeholders	stakeholder	NOUN
aijssr-1783	178	36	at	at	ADP
aijssr-1783	178	37	least	least	ADJ
aijssr-1783	178	38	once	once	ADV
aijssr-1783	178	39	every	every	DET
aijssr-1783	178	40	five	five	NUM
aijssr-1783	178	41	years	year	NOUN
aijssr-1783	178	42	.	.	PUNCT
aijssr-1783	179	1	this	this	DET
aijssr-1783	179	2	move	move	NOUN
aijssr-1783	179	3	allows	allow	VERB
aijssr-1783	179	4	the	the	DET
aijssr-1783	179	5	national	national	ADJ
aijssr-1783	179	6	treasury	treasury	PROPN
aijssr-1783	179	7	and	and	CCONJ
aijssr-1783	179	8	kenya	kenya	PROPN
aijssr-1783	179	9	revenue	revenue	NOUN
aijssr-1783	179	10	authority	authority	PROPN
aijssr-1783	179	11	(	(	PUNCT
aijssr-1783	179	12	kra	kra	NOUN
aijssr-1783	179	13	)	)	PUNCT
aijssr-1783	179	14	to	to	PART
aijssr-1783	179	15	engage	engage	VERB
aijssr-1783	179	16	with	with	ADP
aijssr-1783	179	17	taxpayer	taxpayer	NOUN
aijssr-1783	179	18	groups	group	NOUN
aijssr-1783	179	19	on	on	ADP
aijssr-1783	179	20	market	market	NOUN
aijssr-1783	179	21	dynamics	dynamic	NOUN
aijssr-1783	179	22	that	that	PRON
aijssr-1783	179	23	need	need	VERB
aijssr-1783	179	24	to	to	PART
aijssr-1783	179	25	be	be	AUX
aijssr-1783	179	26	factored	factor	VERB
aijssr-1783	179	27	into	into	ADP
aijssr-1783	179	28	tax	tax	NOUN
aijssr-1783	179	29	strategies	strategy	NOUN
aijssr-1783	179	30	,	,	PUNCT
aijssr-1783	179	31	as	as	ADV
aijssr-1783	179	32	well	well	ADV
aijssr-1783	179	33	as	as	ADP
aijssr-1783	179	34	align	align	ADJ
aijssr-1783	179	35	taxation	taxation	NOUN
aijssr-1783	179	36	plans	plan	NOUN
aijssr-1783	179	37	with	with	ADP
aijssr-1783	179	38	the	the	DET
aijssr-1783	179	39	kenya	kenya	PROPN
aijssr-1783	179	40	vision	vision	PROPN
aijssr-1783	179	41	2030	2030	NUM
aijssr-1783	179	42	–	–	PUNCT
aijssr-1783	179	43	the	the	DET
aijssr-1783	179	44	country	country	NOUN
aijssr-1783	179	45	’s	’s	PART
aijssr-1783	179	46	economic	economic	PROPN
aijssr-1783	179	47	development	development	NOUN
aijssr-1783	179	48	blueprint	blueprint	NOUN
aijssr-1783	179	49	.	.	PUNCT
aijssr-1783	180	1	it	it	PRON
aijssr-1783	180	2	is	be	AUX
aijssr-1783	180	3	clear	clear	ADJ
aijssr-1783	180	4	from	from	ADP
aijssr-1783	180	5	this	this	DET
aijssr-1783	180	6	policy	policy	NOUN
aijssr-1783	180	7	how	how	SCONJ
aijssr-1783	180	8	important	important	ADJ
aijssr-1783	180	9	it	it	PRON
aijssr-1783	180	10	is	be	AUX
aijssr-1783	180	11	for	for	SCONJ
aijssr-1783	180	12	government	government	NOUN
aijssr-1783	180	13	agencies	agency	NOUN
aijssr-1783	180	14	such	such	ADJ
aijssr-1783	180	15	as	as	ADP
aijssr-1783	180	16	kra	kra	NOUN
aijssr-1783	180	17	and	and	CCONJ
aijssr-1783	180	18	national	national	ADJ
aijssr-1783	180	19	treasury	treasury	PROPN
aijssr-1783	180	20	to	to	PART
aijssr-1783	180	21	be	be	AUX
aijssr-1783	180	22	engaged	engage	VERB
aijssr-1783	180	23	directly	directly	ADV
aijssr-1783	180	24	with	with	ADP
aijssr-1783	180	25	stakeholders	stakeholder	NOUN
aijssr-1783	180	26	to	to	PART
aijssr-1783	180	27	ensure	ensure	VERB
aijssr-1783	180	28	that	that	SCONJ
aijssr-1783	180	29	their	their	PRON
aijssr-1783	180	30	views	view	NOUN
aijssr-1783	180	31	are	be	AUX
aijssr-1783	180	32	taken	take	VERB
aijssr-1783	180	33	into	into	ADP
aijssr-1783	180	34	consideration	consideration	NOUN
aijssr-1783	180	35	while	while	SCONJ
aijssr-1783	180	36	designing	design	VERB
aijssr-1783	180	37	policies	policy	NOUN
aijssr-1783	180	38	relevant	relevant	ADJ
aijssr-1783	180	39	to	to	ADP
aijssr-1783	180	40	them	they	PRON
aijssr-1783	180	41	.	.	PUNCT
aijssr-1783	181	1	the	the	DET
aijssr-1783	181	2	draft	draft	NOUN
aijssr-1783	181	3	policy	policy	NOUN
aijssr-1783	181	4	also	also	ADV
aijssr-1783	181	5	calls	call	VERB
aijssr-1783	181	6	for	for	ADP
aijssr-1783	181	7	improved	improved	ADJ
aijssr-1783	181	8	monitoring	monitoring	NOUN
aijssr-1783	181	9	of	of	ADP
aijssr-1783	181	10	tax	tax	NOUN
aijssr-1783	181	11	compliance	compliance	NOUN
aijssr-1783	181	12	as	as	ADV
aijssr-1783	181	13	well	well	ADV
aijssr-1783	181	14	as	as	ADP
aijssr-1783	181	15	effective	effective	ADJ
aijssr-1783	181	16	enforcement	enforcement	NOUN
aijssr-1783	181	17	mechanisms	mechanism	NOUN
aijssr-1783	181	18	aimed	aim	VERB
aijssr-1783	181	19	at	at	ADP
aijssr-1783	181	20	ensuring	ensure	VERB
aijssr-1783	181	21	compliance	compliance	NOUN
aijssr-1783	181	22	by	by	ADP
aijssr-1783	181	23	taxpayers	taxpayer	NOUN
aijssr-1783	181	24	with	with	ADP
aijssr-1783	181	25	their	their	PRON
aijssr-1783	181	26	obligations	obligation	NOUN
aijssr-1783	181	27	under	under	ADP
aijssr-1783	181	28	tax	tax	NOUN
aijssr-1783	181	29	laws	law	NOUN
aijssr-1783	181	30	.	.	PUNCT
aijssr-1783	182	1	a	a	DET
aijssr-1783	182	2	scrutiny	scrutiny	NOUN
aijssr-1783	182	3	of	of	ADP
aijssr-1783	182	4	the	the	DET
aijssr-1783	182	5	draft	draft	NOUN
aijssr-1783	182	6	policy	policy	NOUN
aijssr-1783	182	7	reveals	reveal	VERB
aijssr-1783	182	8	that	that	SCONJ
aijssr-1783	182	9	the	the	DET
aijssr-1783	182	10	immediate	immediate	ADJ
aijssr-1783	182	11	plan	plan	NOUN
aijssr-1783	182	12	is	be	AUX
aijssr-1783	182	13	to	to	PART
aijssr-1783	182	14	expand	expand	VERB
aijssr-1783	182	15	the	the	DET
aijssr-1783	182	16	tax	tax	NOUN
aijssr-1783	182	17	net	net	NOUN
aijssr-1783	182	18	to	to	PART
aijssr-1783	182	19	include	include	VERB
aijssr-1783	182	20	agriculture	agriculture	NOUN
aijssr-1783	182	21	,	,	PUNCT
aijssr-1783	182	22	informal	informal	ADJ
aijssr-1783	182	23	and	and	CCONJ
aijssr-1783	182	24	emerging	emerge	VERB
aijssr-1783	182	25	sectors	sector	NOUN
aijssr-1783	182	26	–	–	PUNCT
aijssr-1783	182	27	specifically	specifically	ADV
aijssr-1783	182	28	businesses	business	NOUN
aijssr-1783	182	29	involved	involve	VERB
aijssr-1783	182	30	in	in	ADP
aijssr-1783	182	31	ecommerce	ecommerce	PROPN
aijssr-1783	182	32	.	.	PUNCT
aijssr-1783	183	1	though	though	SCONJ
aijssr-1783	183	2	the	the	DET
aijssr-1783	183	3	policy	policy	NOUN
aijssr-1783	183	4	has	have	AUX
aijssr-1783	183	5	not	not	PART
aijssr-1783	183	6	been	be	AUX
aijssr-1783	183	7	considered	consider	VERB
aijssr-1783	183	8	and	and	CCONJ
aijssr-1783	183	9	approved	approve	VERB
aijssr-1783	183	10	by	by	ADP
aijssr-1783	183	11	parliament	parliament	NOUN
aijssr-1783	183	12	,	,	PUNCT
aijssr-1783	183	13	the	the	DET
aijssr-1783	183	14	kenya	kenya	PROPN
aijssr-1783	183	15	revenue	revenue	NOUN
aijssr-1783	183	16	authority	authority	NOUN
aijssr-1783	183	17	has	have	AUX
aijssr-1783	183	18	already	already	ADV
aijssr-1783	183	19	captured	capture	VERB
aijssr-1783	183	20	its	its	PRON
aijssr-1783	183	21	intent	intent	NOUN
aijssr-1783	183	22	to	to	PART
aijssr-1783	183	23	focus	focus	VERB
aijssr-1783	183	24	on	on	ADP
aijssr-1783	183	25	these	these	DET
aijssr-1783	183	26	sectors	sector	NOUN
aijssr-1783	183	27	in	in	ADP
aijssr-1783	183	28	its	its	PRON
aijssr-1783	183	29	strategic	strategic	ADJ
aijssr-1783	183	30	plan	plan	NOUN
aijssr-1783	183	31	(	(	PUNCT
aijssr-1783	183	32	kra	kra	NOUN
aijssr-1783	183	33	,	,	PUNCT
aijssr-1783	183	34	2021	2021	NUM
aijssr-1783	183	35	)	)	PUNCT
aijssr-1783	183	36	.	.	PUNCT
aijssr-1783	184	1	presumptive	presumptive	ADJ
aijssr-1783	184	2	tax	tax	NOUN
aijssr-1783	184	3	is	be	AUX
aijssr-1783	184	4	among	among	ADP
aijssr-1783	184	5	the	the	DET
aijssr-1783	184	6	measures	measure	NOUN
aijssr-1783	184	7	proposed	propose	VERB
aijssr-1783	184	8	to	to	PART
aijssr-1783	184	9	bring	bring	VERB
aijssr-1783	184	10	the	the	DET
aijssr-1783	184	11	agriculture	agriculture	NOUN
aijssr-1783	184	12	and	and	CCONJ
aijssr-1783	184	13	informal	informal	ADJ
aijssr-1783	184	14	sectors	sector	NOUN
aijssr-1783	184	15	into	into	ADP
aijssr-1783	184	16	the	the	DET
aijssr-1783	184	17	fold	fold	NOUN
aijssr-1783	184	18	.	.	PUNCT
aijssr-1783	185	1	the	the	DET
aijssr-1783	185	2	digital	digital	ADJ
aijssr-1783	185	3	sector	sector	NOUN
aijssr-1783	185	4	is	be	AUX
aijssr-1783	185	5	levied	levy	VERB
aijssr-1783	185	6	a	a	DET
aijssr-1783	185	7	1.5	1.5	NUM
aijssr-1783	185	8	%	%	NOUN
aijssr-1783	185	9	tax	tax	NOUN
aijssr-1783	185	10	on	on	ADP
aijssr-1783	185	11	income	income	NOUN
aijssr-1783	185	12	from	from	ADP
aijssr-1783	185	13	services	service	NOUN
aijssr-1783	185	14	accrued	accrue	VERB
aijssr-1783	185	15	or	or	CCONJ
aijssr-1783	185	16	derived	derive	VERB
aijssr-1783	185	17	in	in	ADP
aijssr-1783	185	18	kenya	kenya	PROPN
aijssr-1783	185	19	through	through	ADP
aijssr-1783	185	20	a	a	DET
aijssr-1783	185	21	digital	digital	ADJ
aijssr-1783	185	22	marketplace	marketplace	NOUN
aijssr-1783	185	23	and	and	CCONJ
aijssr-1783	185	24	the	the	DET
aijssr-1783	185	25	policy	policy	NOUN
aijssr-1783	185	26	proposes	propose	VERB
aijssr-1783	185	27	an	an	DET
aijssr-1783	185	28	increase	increase	NOUN
aijssr-1783	185	29	in	in	ADP
aijssr-1783	185	30	tax	tax	NOUN
aijssr-1783	185	31	yields	yield	NOUN
aijssr-1783	185	32	from	from	ADP
aijssr-1783	185	33	the	the	DET
aijssr-1783	185	34	sector	sector	NOUN
aijssr-1783	185	35	.	.	PUNCT
aijssr-1783	186	1	although	although	SCONJ
aijssr-1783	186	2	businesses	business	NOUN
aijssr-1783	186	3	have	have	VERB
aijssr-1783	186	4	yet	yet	ADV
aijssr-1783	186	5	to	to	PART
aijssr-1783	186	6	fully	fully	ADV
aijssr-1783	186	7	recover	recover	VERB
aijssr-1783	186	8	from	from	ADP
aijssr-1783	186	9	the	the	DET
aijssr-1783	186	10	effects	effect	NOUN
aijssr-1783	186	11	of	of	ADP
aijssr-1783	186	12	the	the	DET
aijssr-1783	186	13	covid-19	covid-19	PROPN
aijssr-1783	186	14	pandemic	pandemic	NOUN
aijssr-1783	186	15	,	,	PUNCT
aijssr-1783	186	16	the	the	DET
aijssr-1783	186	17	world	world	NOUN
aijssr-1783	186	18	bank	bank	PROPN
aijssr-1783	186	19	asserts	assert	VERB
aijssr-1783	186	20	that	that	SCONJ
aijssr-1783	186	21	kenya	kenya	PROPN
aijssr-1783	186	22	’s	’s	PART
aijssr-1783	186	23	economy	economy	NOUN
aijssr-1783	186	24	is	be	AUX
aijssr-1783	186	25	recovering	recover	VERB
aijssr-1783	186	26	faster	fast	ADV
aijssr-1783	186	27	than	than	SCONJ
aijssr-1783	186	28	originally	originally	ADV
aijssr-1783	186	29	predicted	predict	VERB
aijssr-1783	186	30	.	.	PUNCT
aijssr-1783	187	1	in	in	ADP
aijssr-1783	187	2	2021	2021	NUM
aijssr-1783	187	3	,	,	PUNCT
aijssr-1783	187	4	real	real	ADJ
aijssr-1783	187	5	gdp	gdp	NOUN
aijssr-1783	187	6	increased	increase	VERB
aijssr-1783	187	7	by	by	ADP
aijssr-1783	187	8	7.5	7.5	NUM
aijssr-1783	187	9	%	%	NOUN
aijssr-1783	187	10	,	,	PUNCT
aijssr-1783	187	11	higher	high	ADJ
aijssr-1783	187	12	than	than	ADP
aijssr-1783	187	13	the	the	DET
aijssr-1783	187	14	estimated	estimate	VERB
aijssr-1783	187	15	growth	growth	NOUN
aijssr-1783	187	16	in	in	ADP
aijssr-1783	187	17	sub	sub	ADJ
aijssr-1783	187	18	-	-	ADJ
aijssr-1783	187	19	saharan	saharan	ADJ
aijssr-1783	187	20	africa	africa	PROPN
aijssr-1783	187	21	of	of	ADP
aijssr-1783	187	22	4	4	NUM
aijssr-1783	187	23	%	%	NOUN
aijssr-1783	187	24	.	.	PUNCT
aijssr-1783	188	1	(	(	PUNCT
aijssr-1783	188	2	mathenge	mathenge	VERB
aijssr-1783	188	3	et	et	PROPN
aijssr-1783	188	4	al	al	PROPN
aijssr-1783	188	5	.	.	PROPN
aijssr-1783	188	6	,	,	PUNCT
aijssr-1783	188	7	2022	2022	NUM
aijssr-1783	188	8	)	)	PUNCT
aijssr-1783	188	9	.	.	PUNCT
aijssr-1783	189	1	costs	cost	NOUN
aijssr-1783	189	2	of	of	ADP
aijssr-1783	189	3	doing	do	VERB
aijssr-1783	189	4	business	business	NOUN
aijssr-1783	189	5	have	have	AUX
aijssr-1783	189	6	shot	shoot	VERB
aijssr-1783	189	7	up	up	ADP
aijssr-1783	189	8	mainly	mainly	ADV
aijssr-1783	189	9	as	as	ADP
aijssr-1783	189	10	a	a	DET
aijssr-1783	189	11	result	result	NOUN
aijssr-1783	189	12	of	of	ADP
aijssr-1783	189	13	higher	high	ADJ
aijssr-1783	189	14	international	international	ADJ
aijssr-1783	189	15	oil	oil	NOUN
aijssr-1783	189	16	prices	price	NOUN
aijssr-1783	189	17	as	as	ADP
aijssr-1783	189	18	per	per	ADP
aijssr-1783	189	19	a	a	DET
aijssr-1783	189	20	report	report	NOUN
aijssr-1783	189	21	by	by	ADP
aijssr-1783	189	22	mathenge	mathenge	PROPN
aijssr-1783	189	23	et	et	PROPN
aijssr-1783	189	24	al	al	PROPN
aijssr-1783	189	25	(	(	PUNCT
aijssr-1783	189	26	2022	2022	NUM
aijssr-1783	189	27	)	)	PUNCT
aijssr-1783	189	28	.	.	PUNCT
aijssr-1783	190	1	it	it	PRON
aijssr-1783	190	2	is	be	AUX
aijssr-1783	190	3	our	our	PRON
aijssr-1783	190	4	considered	considered	ADJ
aijssr-1783	190	5	view	view	NOUN
aijssr-1783	190	6	that	that	SCONJ
aijssr-1783	190	7	businesses	business	NOUN
aijssr-1783	190	8	,	,	PUNCT
aijssr-1783	190	9	at	at	ADP
aijssr-1783	190	10	this	this	DET
aijssr-1783	190	11	time	time	NOUN
aijssr-1783	190	12	,	,	PUNCT
aijssr-1783	190	13	need	need	VERB
aijssr-1783	190	14	to	to	PART
aijssr-1783	190	15	access	access	VERB
aijssr-1783	190	16	cash	cash	NOUN
aijssr-1783	190	17	to	to	PART
aijssr-1783	190	18	aid	aid	VERB
aijssr-1783	190	19	their	their	PRON
aijssr-1783	190	20	recovery	recovery	NOUN
aijssr-1783	190	21	.	.	PUNCT
aijssr-1783	191	1	chile	chile	PROPN
aijssr-1783	191	2	,	,	PUNCT
aijssr-1783	191	3	for	for	ADP
aijssr-1783	191	4	example	example	NOUN
aijssr-1783	191	5	,	,	PUNCT
aijssr-1783	191	6	reduced	reduce	VERB
aijssr-1783	191	7	the	the	DET
aijssr-1783	191	8	corporate	corporate	ADJ
aijssr-1783	191	9	income	income	NOUN
aijssr-1783	191	10	tax	tax	NOUN
aijssr-1783	191	11	rate	rate	NOUN
aijssr-1783	191	12	from	from	ADP
aijssr-1783	191	13	25	25	NUM
aijssr-1783	191	14	%	%	NOUN
aijssr-1783	191	15	to	to	ADP
aijssr-1783	191	16	12.5	12.5	NUM
aijssr-1783	191	17	%	%	NOUN
aijssr-1783	191	18	for	for	ADP
aijssr-1783	191	19	smes	sme	NOUN
aijssr-1783	191	20	for	for	ADP
aijssr-1783	191	21	the	the	DET
aijssr-1783	191	22	fiscal	fiscal	ADJ
aijssr-1783	191	23	years	year	NOUN
aijssr-1783	191	24	2020	2020	NUM
aijssr-1783	191	25	,	,	PUNCT
aijssr-1783	191	26	2021	2021	NUM
aijssr-1783	191	27	and	and	CCONJ
aijssr-1783	191	28	2022	2022	NUM
aijssr-1783	191	29	(	(	PUNCT
aijssr-1783	191	30	zhang	zhang	PROPN
aijssr-1783	191	31	&	&	CCONJ
aijssr-1783	191	32	shvili	shvili	PROPN
aijssr-1783	191	33	,	,	PUNCT
aijssr-1783	191	34	2020	2020	NUM
aijssr-1783	191	35	)	)	PUNCT
aijssr-1783	191	36	.	.	PUNCT
aijssr-1783	192	1	the	the	DET
aijssr-1783	192	2	policy	policy	NOUN
aijssr-1783	192	3	has	have	AUX
aijssr-1783	192	4	not	not	PART
aijssr-1783	192	5	proffered	proffer	VERB
aijssr-1783	192	6	any	any	DET
aijssr-1783	192	7	concessions	concession	NOUN
aijssr-1783	192	8	to	to	PART
aijssr-1783	192	9	free	free	VERB
aijssr-1783	192	10	up	up	ADP
aijssr-1783	192	11	cash	cash	NOUN
aijssr-1783	192	12	for	for	ADP
aijssr-1783	192	13	smes	sme	NOUN
aijssr-1783	192	14	.	.	PUNCT
aijssr-1783	193	1	tax	tax	NOUN
aijssr-1783	193	2	concessions	concession	NOUN
aijssr-1783	193	3	can	can	AUX
aijssr-1783	193	4	help	help	VERB
aijssr-1783	193	5	small	small	ADJ
aijssr-1783	193	6	businesses	business	NOUN
aijssr-1783	193	7	to	to	PART
aijssr-1783	193	8	retain	retain	VERB
aijssr-1783	193	9	a	a	DET
aijssr-1783	193	10	higher	high	ADJ
aijssr-1783	193	11	proportion	proportion	NOUN
aijssr-1783	193	12	of	of	ADP
aijssr-1783	193	13	their	their	PRON
aijssr-1783	193	14	earnings	earning	NOUN
aijssr-1783	193	15	,	,	PUNCT
aijssr-1783	193	16	enabling	enable	VERB
aijssr-1783	193	17	them	they	PRON
aijssr-1783	193	18	to	to	PART
aijssr-1783	193	19	obtain	obtain	VERB
aijssr-1783	193	20	external	external	ADJ
aijssr-1783	193	21	finance	finance	NOUN
aijssr-1783	193	22	(	(	PUNCT
aijssr-1783	193	23	marchese	marchese	PROPN
aijssr-1783	193	24	,	,	PUNCT
aijssr-1783	193	25	n.d	n.d	PROPN
aijssr-1783	193	26	.	.	PROPN
aijssr-1783	193	27	)	)	PUNCT
aijssr-1783	193	28	.	.	PUNCT
aijssr-1783	194	1	expanding	expand	VERB
aijssr-1783	194	2	to	to	ADP
aijssr-1783	194	3	hard	hard	ADJ
aijssr-1783	194	4	-	-	PUNCT
aijssr-1783	194	5	to	to	ADP
aijssr-1783	194	6	-	-	PUNCT
aijssr-1783	194	7	tax	tax	NOUN
aijssr-1783	194	8	sectors	sector	NOUN
aijssr-1783	194	9	the	the	DET
aijssr-1783	194	10	draft	draft	NOUN
aijssr-1783	194	11	national	national	ADJ
aijssr-1783	194	12	tax	tax	NOUN
aijssr-1783	194	13	policy	policy	NOUN
aijssr-1783	194	14	aims	aim	VERB
aijssr-1783	194	15	to	to	PART
aijssr-1783	194	16	expand	expand	VERB
aijssr-1783	194	17	the	the	DET
aijssr-1783	194	18	tax	tax	NOUN
aijssr-1783	194	19	base	base	NOUN
aijssr-1783	194	20	in	in	ADP
aijssr-1783	194	21	both	both	CCONJ
aijssr-1783	194	22	the	the	DET
aijssr-1783	194	23	agriculture	agriculture	NOUN
aijssr-1783	194	24	and	and	CCONJ
aijssr-1783	194	25	informal	informal	ADJ
aijssr-1783	194	26	sectors	sector	NOUN
aijssr-1783	194	27	.	.	PUNCT
aijssr-1783	195	1	currently	currently	ADV
aijssr-1783	195	2	,	,	PUNCT
aijssr-1783	195	3	there	there	PRON
aijssr-1783	195	4	are	be	VERB
aijssr-1783	195	5	tax	tax	NOUN
aijssr-1783	195	6	regimes	regime	NOUN
aijssr-1783	195	7	covering	cover	VERB
aijssr-1783	195	8	these	these	DET
aijssr-1783	195	9	sectors	sector	NOUN
aijssr-1783	195	10	,	,	PUNCT
aijssr-1783	195	11	but	but	CCONJ
aijssr-1783	195	12	revenue	revenue	NOUN
aijssr-1783	195	13	collection	collection	NOUN
aijssr-1783	195	14	and	and	CCONJ
aijssr-1783	195	15	administration	administration	NOUN
aijssr-1783	195	16	are	be	AUX
aijssr-1783	195	17	challenging	challenge	VERB
aijssr-1783	195	18	on	on	ADP
aijssr-1783	195	19	account	account	NOUN
aijssr-1783	195	20	of	of	ADP
aijssr-1783	195	21	their	their	PRON
aijssr-1783	195	22	informality	informality	NOUN
aijssr-1783	195	23	.	.	PUNCT
aijssr-1783	196	1	the	the	DET
aijssr-1783	196	2	majority	majority	NOUN
aijssr-1783	196	3	of	of	ADP
aijssr-1783	196	4	farmers	farmer	NOUN
aijssr-1783	196	5	are	be	AUX
aijssr-1783	196	6	smallholders	smallholder	NOUN
aijssr-1783	196	7	;	;	PUNCT
aijssr-1783	196	8	small	small	ADJ
aijssr-1783	196	9	-	-	PUNCT
aijssr-1783	196	10	scale	scale	NOUN
aijssr-1783	196	11	operations	operation	NOUN
aijssr-1783	196	12	account	account	VERB
aijssr-1783	196	13	for	for	ADP
aijssr-1783	196	14	over	over	ADP
aijssr-1783	196	15	70	70	NUM
aijssr-1783	196	16	%	%	NOUN
aijssr-1783	196	17	of	of	ADP
aijssr-1783	196	18	agricultural	agricultural	ADJ
aijssr-1783	196	19	production	production	NOUN
aijssr-1783	196	20	and	and	CCONJ
aijssr-1783	196	21	meet	meet	VERB
aijssr-1783	196	22	about	about	ADV
aijssr-1783	196	23	75	75	NUM
aijssr-1783	196	24	%	%	NOUN
aijssr-1783	196	25	of	of	ADP
aijssr-1783	196	26	the	the	DET
aijssr-1783	196	27	national	national	ADJ
aijssr-1783	196	28	food	food	NOUN
aijssr-1783	196	29	demand	demand	NOUN
aijssr-1783	196	30	(	(	PUNCT
aijssr-1783	196	31	njenga	njenga	INTJ
aijssr-1783	196	32	,	,	PUNCT
aijssr-1783	196	33	2016	2016	NUM
aijssr-1783	196	34	)	)	PUNCT
aijssr-1783	196	35	.	.	PUNCT
aijssr-1783	197	1	in	in	ADP
aijssr-1783	197	2	sub	sub	ADJ
aijssr-1783	197	3	-	-	ADJ
aijssr-1783	197	4	saharan	saharan	ADJ
aijssr-1783	197	5	africa	africa	PROPN
aijssr-1783	197	6	,	,	PUNCT
aijssr-1783	197	7	presumptive	presumptive	ADJ
aijssr-1783	197	8	tax	tax	NOUN
aijssr-1783	197	9	regimes	regime	NOUN
aijssr-1783	197	10	have	have	AUX
aijssr-1783	197	11	mostly	mostly	ADV
aijssr-1783	197	12	been	be	AUX
aijssr-1783	197	13	used	use	VERB
aijssr-1783	197	14	to	to	PART
aijssr-1783	197	15	collect	collect	VERB
aijssr-1783	197	16	some	some	DET
aijssr-1783	197	17	tax	tax	NOUN
aijssr-1783	197	18	revenues	revenue	NOUN
aijssr-1783	197	19	from	from	ADP
aijssr-1783	197	20	large	large	ADJ
aijssr-1783	197	21	domestic	domestic	ADJ
aijssr-1783	197	22	informal	informal	ADJ
aijssr-1783	197	23	sectors	sector	NOUN
aijssr-1783	197	24	(	(	PUNCT
aijssr-1783	197	25	marchese	marchese	PROPN
aijssr-1783	197	26	,	,	PUNCT
aijssr-1783	197	27	n.d	n.d	PROPN
aijssr-1783	197	28	.	.	PROPN
aijssr-1783	197	29	)	)	PUNCT
aijssr-1783	197	30	.	.	PUNCT
aijssr-1783	198	1	there	there	PRON
aijssr-1783	198	2	is	be	VERB
aijssr-1783	198	3	a	a	DET
aijssr-1783	198	4	need	need	NOUN
aijssr-1783	198	5	to	to	PART
aijssr-1783	198	6	examine	examine	VERB
aijssr-1783	198	7	how	how	SCONJ
aijssr-1783	198	8	these	these	DET
aijssr-1783	198	9	regimes	regime	NOUN
aijssr-1783	198	10	could	could	AUX
aijssr-1783	198	11	be	be	AUX
aijssr-1783	198	12	more	more	ADV
aijssr-1783	198	13	effectively	effectively	ADV
aijssr-1783	198	14	used	use	VERB
aijssr-1783	198	15	as	as	ADP
aijssr-1783	198	16	instruments	instrument	NOUN
aijssr-1783	198	17	for	for	ADP
aijssr-1783	198	18	formalizing	formalizing	NOUN
aijssr-1783	198	19	sme	sme	NOUN
aijssr-1783	198	20	operations	operation	NOUN
aijssr-1783	198	21	in	in	ADP
aijssr-1783	198	22	the	the	DET
aijssr-1783	198	23	informal	informal	ADJ
aijssr-1783	198	24	sector	sector	NOUN
aijssr-1783	198	25	.	.	PUNCT
aijssr-1783	199	1	the	the	DET
aijssr-1783	199	2	informal	informal	ADJ
aijssr-1783	199	3	sector	sector	NOUN
aijssr-1783	199	4	is	be	AUX
aijssr-1783	199	5	characterised	characterise	VERB
aijssr-1783	199	6	as	as	ADP
aijssr-1783	199	7	being	be	AUX
aijssr-1783	199	8	heterogeneous	heterogeneous	ADJ
aijssr-1783	199	9	,	,	PUNCT
aijssr-1783	199	10	which	which	PRON
aijssr-1783	199	11	makes	make	VERB
aijssr-1783	199	12	it	it	PRON
aijssr-1783	199	13	difficult	difficult	ADJ
aijssr-1783	199	14	to	to	PART
aijssr-1783	199	15	apply	apply	VERB
aijssr-1783	199	16	a	a	DET
aijssr-1783	199	17	blanket	blanket	NOUN
aijssr-1783	199	18	taxation	taxation	NOUN
aijssr-1783	199	19	regime	regime	NOUN
aijssr-1783	199	20	without	without	ADP
aijssr-1783	199	21	creating	create	VERB
aijssr-1783	199	22	an	an	DET
aijssr-1783	199	23	imbalance	imbalance	NOUN
aijssr-1783	199	24	in	in	ADP
aijssr-1783	199	25	the	the	DET
aijssr-1783	199	26	costs	cost	NOUN
aijssr-1783	199	27	or	or	CCONJ
aijssr-1783	199	28	burden	burden	NOUN
aijssr-1783	199	29	of	of	ADP
aijssr-1783	199	30	compliance	compliance	NOUN
aijssr-1783	199	31	for	for	ADP
aijssr-1783	199	32	smallholder	smallholder	NOUN
aijssr-1783	199	33	farmers	farmer	NOUN
aijssr-1783	199	34	and	and	CCONJ
aijssr-1783	199	35	informal	informal	ADJ
aijssr-1783	199	36	traders	trader	NOUN
aijssr-1783	199	37	.	.	PUNCT
aijssr-1783	200	1	(	(	PUNCT
aijssr-1783	200	2	atawodi	atawodi	PROPN
aijssr-1783	200	3	&	&	CCONJ
aijssr-1783	200	4	ojeka	ojeka	PROPN
aijssr-1783	200	5	,	,	PUNCT
aijssr-1783	200	6	2012	2012	NUM
aijssr-1783	200	7	)	)	PUNCT
aijssr-1783	200	8	.	.	PUNCT
aijssr-1783	201	1	tax	tax	NOUN
aijssr-1783	201	2	compliance	compliance	NOUN
aijssr-1783	201	3	costs	cost	NOUN
aijssr-1783	201	4	for	for	ADP
aijssr-1783	201	5	small	small	ADJ
aijssr-1783	201	6	businesses	business	NOUN
aijssr-1783	201	7	are	be	AUX
aijssr-1783	201	8	higher	high	ADJ
aijssr-1783	201	9	than	than	ADP
aijssr-1783	201	10	for	for	ADP
aijssr-1783	201	11	large	large	ADJ
aijssr-1783	201	12	businesses	business	NOUN
aijssr-1783	201	13	.	.	PUNCT
aijssr-1783	202	1	this	this	PRON
aijssr-1783	202	2	is	be	AUX
aijssr-1783	202	3	because	because	SCONJ
aijssr-1783	202	4	a	a	DET
aijssr-1783	202	5	larger	large	ADJ
aijssr-1783	202	6	company	company	NOUN
aijssr-1783	202	7	's	's	PART
aijssr-1783	202	8	tax	tax	NOUN
aijssr-1783	202	9	compliance	compliance	NOUN
aijssr-1783	202	10	costs	cost	NOUN
aijssr-1783	202	11	are	be	AUX
aijssr-1783	202	12	proportionally	proportionally	ADV
aijssr-1783	202	13	less	less	ADV
aijssr-1783	202	14	expensive	expensive	ADJ
aijssr-1783	202	15	when	when	SCONJ
aijssr-1783	202	16	compared	compare	VERB
aijssr-1783	202	17	to	to	ADP
aijssr-1783	202	18	a	a	DET
aijssr-1783	202	19	smaller	small	ADJ
aijssr-1783	202	20	company	company	NOUN
aijssr-1783	202	21	's	's	PART
aijssr-1783	202	22	tax	tax	NOUN
aijssr-1783	202	23	compliance	compliance	NOUN
aijssr-1783	202	24	costs	cost	NOUN
aijssr-1783	202	25	.	.	PUNCT
aijssr-1783	203	1	the	the	DET
aijssr-1783	203	2	reason	reason	NOUN
aijssr-1783	203	3	for	for	ADP
aijssr-1783	203	4	this	this	PRON
aijssr-1783	203	5	is	be	AUX
aijssr-1783	203	6	that	that	SCONJ
aijssr-1783	203	7	while	while	SCONJ
aijssr-1783	203	8	total	total	ADJ
aijssr-1783	203	9	tax	tax	NOUN
aijssr-1783	203	10	compliance	compliance	NOUN
aijssr-1783	203	11	costs	cost	NOUN
aijssr-1783	203	12	are	be	AUX
aijssr-1783	203	13	higher	high	ADJ
aijssr-1783	203	14	for	for	ADP
aijssr-1783	203	15	larger	large	ADJ
aijssr-1783	203	16	companies	company	NOUN
aijssr-1783	203	17	in	in	ADP
aijssr-1783	203	18	absolute	absolute	ADJ
aijssr-1783	203	19	terms	term	NOUN
aijssr-1783	203	20	,	,	PUNCT
aijssr-1783	203	21	they	they	PRON
aijssr-1783	203	22	are	be	AUX
aijssr-1783	203	23	more	more	ADV
aijssr-1783	203	24	burdensome	burdensome	ADJ
aijssr-1783	203	25	when	when	SCONJ
aijssr-1783	203	26	measured	measure	VERB
aijssr-1783	203	27	against	against	ADP
aijssr-1783	203	28	sales	sale	NOUN
aijssr-1783	203	29	and	and	CCONJ
aijssr-1783	203	30	income	income	NOUN
aijssr-1783	203	31	(	(	PUNCT
aijssr-1783	203	32	oecd	oecd	PROPN
aijssr-1783	203	33	,	,	PUNCT
aijssr-1783	203	34	2015	2015	NUM
aijssr-1783	203	35	)	)	PUNCT
aijssr-1783	203	36	.	.	PUNCT
aijssr-1783	204	1	engelschalk	engelschalk	NOUN
aijssr-1783	204	2	and	and	CCONJ
aijssr-1783	204	3	loeprick	loeprick	PROPN
aijssr-1783	204	4	(	(	PUNCT
aijssr-1783	204	5	2015	2015	NUM
aijssr-1783	204	6	)	)	PUNCT
aijssr-1783	204	7	argue	argue	VERB
aijssr-1783	204	8	that	that	SCONJ
aijssr-1783	204	9	the	the	DET
aijssr-1783	204	10	risk	risk	NOUN
aijssr-1783	204	11	of	of	ADP
aijssr-1783	204	12	factual	factual	ADJ
aijssr-1783	204	13	discrimination	discrimination	NOUN
aijssr-1783	204	14	against	against	ADP
aijssr-1783	204	15	low	low	ADJ
aijssr-1783	204	16	-	-	PUNCT
aijssr-1783	204	17	profit	profit	NOUN
aijssr-1783	204	18	trading	trading	NOUN
aijssr-1783	204	19	businesses	business	NOUN
aijssr-1783	204	20	can	can	AUX
aijssr-1783	204	21	be	be	AUX
aijssr-1783	204	22	avoided	avoid	VERB
aijssr-1783	204	23	by	by	ADP
aijssr-1783	204	24	introducing	introduce	VERB
aijssr-1783	204	25	a	a	DET
aijssr-1783	204	26	rate	rate	NOUN
aijssr-1783	204	27	differentiation	differentiation	NOUN
aijssr-1783	204	28	in	in	ADP
aijssr-1783	204	29	the	the	DET
aijssr-1783	204	30	turnover	turnover	NOUN
aijssr-1783	204	31	tax	tax	NOUN
aijssr-1783	204	32	regime	regime	NOUN
aijssr-1783	204	33	.	.	PUNCT
aijssr-1783	205	1	by	by	ADP
aijssr-1783	205	2	reducing	reduce	VERB
aijssr-1783	205	3	their	their	PRON
aijssr-1783	205	4	tax	tax	NOUN
aijssr-1783	205	5	burden	burden	NOUN
aijssr-1783	205	6	,	,	PUNCT
aijssr-1783	205	7	small	small	ADJ
aijssr-1783	205	8	businesses	business	NOUN
aijssr-1783	205	9	in	in	ADP
aijssr-1783	205	10	the	the	DET
aijssr-1783	205	11	trade	trade	NOUN
aijssr-1783	205	12	segment	segment	NOUN
aijssr-1783	205	13	will	will	AUX
aijssr-1783	205	14	be	be	AUX
aijssr-1783	205	15	able	able	ADJ
aijssr-1783	205	16	to	to	PART
aijssr-1783	205	17	increase	increase	VERB
aijssr-1783	205	18	their	their	PRON
aijssr-1783	205	19	profits	profit	NOUN
aijssr-1783	205	20	and	and	CCONJ
aijssr-1783	205	21	grow	grow	VERB
aijssr-1783	205	22	their	their	PRON
aijssr-1783	205	23	business	business	NOUN
aijssr-1783	205	24	.	.	PUNCT
aijssr-1783	206	1	however	however	ADV
aijssr-1783	206	2	,	,	PUNCT
aijssr-1783	206	3	data	datum	NOUN
aijssr-1783	206	4	on	on	ADP
aijssr-1783	206	5	the	the	DET
aijssr-1783	206	6	performance	performance	NOUN
aijssr-1783	206	7	of	of	ADP
aijssr-1783	206	8	small	small	ADJ
aijssr-1783	206	9	businesses	business	NOUN
aijssr-1783	206	10	are	be	AUX
aijssr-1783	206	11	currently	currently	ADV
aijssr-1783	206	12	not	not	PART
aijssr-1783	206	13	up	up	ADP
aijssr-1783	206	14	to	to	ADP
aijssr-1783	206	15	date	date	NOUN
aijssr-1783	206	16	.	.	PUNCT
aijssr-1783	207	1	the	the	DET
aijssr-1783	207	2	last	last	ADJ
aijssr-1783	207	3	comprehensive	comprehensive	ADJ
aijssr-1783	207	4	study	study	NOUN
aijssr-1783	207	5	on	on	ADP
aijssr-1783	207	6	the	the	DET
aijssr-1783	207	7	sme	sme	NOUN
aijssr-1783	207	8	sector	sector	NOUN
aijssr-1783	207	9	was	be	AUX
aijssr-1783	207	10	conducted	conduct	VERB
aijssr-1783	207	11	by	by	ADP
aijssr-1783	207	12	the	the	DET
aijssr-1783	207	13	kenya	kenya	PROPN
aijssr-1783	207	14	national	national	PROPN
aijssr-1783	207	15	bureau	bureau	PROPN
aijssr-1783	207	16	of	of	ADP
aijssr-1783	207	17	statistics	statistic	NOUN
aijssr-1783	207	18	back	back	ADV
aijssr-1783	207	19	in	in	ADP
aijssr-1783	207	20	2016	2016	NUM
aijssr-1783	207	21	;	;	PUNCT
aijssr-1783	207	22	this	this	PRON
aijssr-1783	207	23	should	should	AUX
aijssr-1783	207	24	be	be	AUX
aijssr-1783	207	25	an	an	DET
aijssr-1783	207	26	annual	annual	ADJ
aijssr-1783	207	27	exercise	exercise	NOUN
aijssr-1783	207	28	given	give	VERB
aijssr-1783	207	29	the	the	DET
aijssr-1783	207	30	importance	importance	NOUN
aijssr-1783	207	31	of	of	ADP
aijssr-1783	207	32	the	the	DET
aijssr-1783	207	33	sector	sector	NOUN
aijssr-1783	207	34	to	to	ADP
aijssr-1783	207	35	the	the	DET
aijssr-1783	207	36	economy	economy	NOUN
aijssr-1783	207	37	.	.	PUNCT
aijssr-1783	208	1	the	the	DET
aijssr-1783	208	2	kenya	kenya	PROPN
aijssr-1783	208	3	revenue	revenue	NOUN
aijssr-1783	208	4	authority	authority	NOUN
aijssr-1783	208	5	can	can	AUX
aijssr-1783	208	6	leverage	leverage	VERB
aijssr-1783	208	7	provisions	provision	NOUN
aijssr-1783	208	8	made	make	VERB
aijssr-1783	208	9	in	in	ADP
aijssr-1783	208	10	its	its	PRON
aijssr-1783	208	11	tax	tax	NOUN
aijssr-1783	208	12	policy	policy	NOUN
aijssr-1783	208	13	for	for	ADP
aijssr-1783	208	14	consultative	consultative	ADJ
aijssr-1783	208	15	forums	forum	NOUN
aijssr-1783	208	16	to	to	PART
aijssr-1783	208	17	engage	engage	VERB
aijssr-1783	208	18	with	with	ADP
aijssr-1783	208	19	mse	mse	NOUN
aijssr-1783	208	20	associations	association	NOUN
aijssr-1783	208	21	and	and	CCONJ
aijssr-1783	208	22	other	other	ADJ
aijssr-1783	208	23	interested	interested	ADJ
aijssr-1783	208	24	parties	party	NOUN
aijssr-1783	208	25	to	to	PART
aijssr-1783	208	26	begin	begin	VERB
aijssr-1783	208	27	generating	generate	VERB
aijssr-1783	208	28	data	datum	NOUN
aijssr-1783	208	29	that	that	PRON
aijssr-1783	208	30	can	can	AUX
aijssr-1783	208	31	be	be	AUX
aijssr-1783	208	32	used	use	VERB
aijssr-1783	208	33	to	to	PART
aijssr-1783	208	34	justify	justify	VERB
aijssr-1783	208	35	the	the	DET
aijssr-1783	208	36	scope	scope	NOUN
aijssr-1783	208	37	and	and	CCONJ
aijssr-1783	208	38	level	level	NOUN
aijssr-1783	208	39	of	of	ADP
aijssr-1783	208	40	rate	rate	NOUN
aijssr-1783	208	41	differentiations	differentiation	NOUN
aijssr-1783	208	42	.	.	PUNCT
aijssr-1783	209	1	innovative	innovative	ADJ
aijssr-1783	209	2	and	and	CCONJ
aijssr-1783	209	3	other	other	ADJ
aijssr-1783	209	4	emerging	emerge	VERB
aijssr-1783	209	5	sectors	sector	NOUN
aijssr-1783	209	6	the	the	DET
aijssr-1783	209	7	kenya	kenya	PROPN
aijssr-1783	209	8	economic	economic	ADJ
aijssr-1783	209	9	survey	survey	NOUN
aijssr-1783	209	10	published	publish	VERB
aijssr-1783	209	11	by	by	ADP
aijssr-1783	209	12	knbs	knbs	PROPN
aijssr-1783	209	13	(	(	PUNCT
aijssr-1783	209	14	2022	2022	NUM
aijssr-1783	209	15	)	)	PUNCT
aijssr-1783	209	16	records	record	VERB
aijssr-1783	209	17	the	the	DET
aijssr-1783	209	18	growth	growth	NOUN
aijssr-1783	209	19	of	of	ADP
aijssr-1783	209	20	online	online	ADJ
aijssr-1783	209	21	businesses	business	NOUN
aijssr-1783	209	22	and	and	CCONJ
aijssr-1783	209	23	digital	digital	ADJ
aijssr-1783	209	24	connectivity	connectivity	NOUN
aijssr-1783	209	25	on	on	ADP
aijssr-1783	209	26	account	account	NOUN
aijssr-1783	209	27	of	of	ADP
aijssr-1783	209	28	markets	market	NOUN
aijssr-1783	209	29	seeking	seek	VERB
aijssr-1783	209	30	alternative	alternative	ADJ
aijssr-1783	209	31	means	mean	NOUN
aijssr-1783	209	32	of	of	ADP
aijssr-1783	209	33	accessing	access	VERB
aijssr-1783	209	34	goods	good	NOUN
aijssr-1783	209	35	and	and	CCONJ
aijssr-1783	209	36	services	service	NOUN
aijssr-1783	209	37	at	at	ADP
aijssr-1783	209	38	the	the	DET
aijssr-1783	209	39	height	height	NOUN
aijssr-1783	209	40	of	of	ADP
aijssr-1783	209	41	the	the	DET
aijssr-1783	209	42	covid-19	covid-19	PROPN
aijssr-1783	209	43	pandemic	pandemic	NOUN
aijssr-1783	209	44	.	.	PUNCT
aijssr-1783	210	1	the	the	DET
aijssr-1783	210	2	government	government	NOUN
aijssr-1783	210	3	of	of	ADP
aijssr-1783	210	4	kenya	kenya	PROPN
aijssr-1783	210	5	imposed	impose	VERB
aijssr-1783	210	6	movement	movement	NOUN
aijssr-1783	210	7	and	and	CCONJ
aijssr-1783	210	8	physical	physical	ADJ
aijssr-1783	210	9	interaction	interaction	NOUN
aijssr-1783	210	10	restrictions	restriction	NOUN
aijssr-1783	210	11	,	,	PUNCT
aijssr-1783	210	12	otherwise	otherwise	ADV
aijssr-1783	210	13	known	know	VERB
aijssr-1783	210	14	as	as	ADP
aijssr-1783	210	15	lockdowns	lockdown	NOUN
aijssr-1783	210	16	,	,	PUNCT
aijssr-1783	210	17	which	which	PRON
aijssr-1783	210	18	impacted	impact	VERB
aijssr-1783	210	19	trade	trade	NOUN
aijssr-1783	210	20	routines	routine	NOUN
aijssr-1783	210	21	among	among	ADP
aijssr-1783	210	22	retail	retail	ADJ
aijssr-1783	210	23	businesses	business	NOUN
aijssr-1783	210	24	and	and	CCONJ
aijssr-1783	210	25	consumers	consumer	NOUN
aijssr-1783	210	26	.	.	PUNCT
aijssr-1783	211	1	this	this	PRON
aijssr-1783	211	2	presented	present	VERB
aijssr-1783	211	3	an	an	DET
aijssr-1783	211	4	opportunity	opportunity	NOUN
aijssr-1783	211	5	for	for	SCONJ
aijssr-1783	211	6	technology	technology	NOUN
aijssr-1783	211	7	firms	firm	NOUN
aijssr-1783	211	8	to	to	PART
aijssr-1783	211	9	deliver	deliver	VERB
aijssr-1783	211	10	innovative	innovative	ADJ
aijssr-1783	211	11	online	online	ADJ
aijssr-1783	211	12	solutions	solution	NOUN
aijssr-1783	211	13	to	to	ADP
aijssr-1783	211	14	businesses	business	NOUN
aijssr-1783	211	15	.	.	PUNCT
aijssr-1783	212	1	the	the	DET
aijssr-1783	212	2	knbs	knbs	PROPN
aijssr-1783	212	3	(	(	PUNCT
aijssr-1783	212	4	2022	2022	NUM
aijssr-1783	212	5	)	)	PUNCT
aijssr-1783	212	6	report	report	NOUN
aijssr-1783	212	7	states	state	VERB
aijssr-1783	212	8	that	that	SCONJ
aijssr-1783	212	9	as	as	ADP
aijssr-1783	212	10	a	a	DET
aijssr-1783	212	11	result	result	NOUN
aijssr-1783	212	12	,	,	PUNCT
aijssr-1783	212	13	the	the	DET
aijssr-1783	212	14	value	value	NOUN
aijssr-1783	212	15	of	of	ADP
aijssr-1783	212	16	output	output	NOUN
aijssr-1783	212	17	from	from	ADP
aijssr-1783	212	18	the	the	DET
aijssr-1783	212	19	ict	ict	NOUN
aijssr-1783	212	20	sector	sector	NOUN
aijssr-1783	212	21	grew	grow	VERB
aijssr-1783	212	22	by	by	ADP
aijssr-1783	212	23	15	15	NUM
aijssr-1783	212	24	%	%	NOUN
aijssr-1783	212	25	from	from	ADP
aijssr-1783	212	26	ksh	ksh	PROPN
aijssr-1783	212	27	494.3	494.3	NUM
aijssr-1783	212	28	billion	billion	NUM
aijssr-1783	212	29	(	(	PUNCT
aijssr-1783	212	30	usd	usd	NOUN
aijssr-1783	212	31	4.17	4.17	NUM
aijssr-1783	212	32	billion	billion	NUM
aijssr-1783	212	33	)	)	PUNCT
aijssr-1783	212	34	in	in	ADP
aijssr-1783	212	35	2018	2018	NUM
aijssr-1783	212	36	(	(	PUNCT
aijssr-1783	212	37	before	before	ADP
aijssr-1783	212	38	covid-19	covid-19	PROPN
aijssr-1783	212	39	)	)	PUNCT
aijssr-1783	212	40	to	to	ADP
aijssr-1783	212	41	ksh	ksh	PROPN
aijssr-1783	212	42	566.3	566.3	NUM
aijssr-1783	212	43	billion	billion	NUM
aijssr-1783	212	44	(	(	PUNCT
aijssr-1783	212	45	usd	usd	NOUN
aijssr-1783	212	46	4.78	4.78	NUM
aijssr-1783	212	47	billion	billion	NUM
aijssr-1783	212	48	)	)	PUNCT
aijssr-1783	212	49	in	in	ADP
aijssr-1783	212	50	2021	2021	NUM
aijssr-1783	212	51	.	.	PUNCT
aijssr-1783	213	1	the	the	DET
aijssr-1783	213	2	number	number	NOUN
aijssr-1783	213	3	of	of	ADP
aijssr-1783	213	4	internet	internet	NOUN
aijssr-1783	213	5	service	service	NOUN
aijssr-1783	213	6	providers	provider	NOUN
aijssr-1783	213	7	grew	grow	VERB
aijssr-1783	213	8	by	by	ADP
aijssr-1783	213	9	64	64	NUM
aijssr-1783	213	10	%	%	NOUN
aijssr-1783	213	11	over	over	ADP
aijssr-1783	213	12	the	the	DET
aijssr-1783	213	13	same	same	ADJ
aijssr-1783	213	14	period	period	NOUN
aijssr-1783	213	15	.	.	PUNCT
aijssr-1783	214	1	the	the	DET
aijssr-1783	214	2	value	value	NOUN
aijssr-1783	214	3	of	of	ADP
aijssr-1783	214	4	mobile	mobile	ADJ
aijssr-1783	214	5	commerce	commerce	NOUN
aijssr-1783	214	6	transactions	transaction	NOUN
aijssr-1783	214	7	grew	grow	VERB
aijssr-1783	214	8	by	by	ADP
aijssr-1783	214	9	63.2	63.2	NUM
aijssr-1783	214	10	%	%	NOUN
aijssr-1783	214	11	to	to	PART
aijssr-1783	214	12	reach	reach	VERB
aijssr-1783	214	13	ksh	ksh	PROPN
aijssr-1783	214	14	15.3	15.3	NUM
aijssr-1783	214	15	trillion	trillion	NUM
aijssr-1783	214	16	(	(	PUNCT
aijssr-1783	214	17	usd	usd	NOUN
aijssr-1783	214	18	0.13	0.13	NUM
aijssr-1783	214	19	trillion	trillion	NUM
aijssr-1783	214	20	)	)	PUNCT
aijssr-1783	214	21	between	between	ADP
aijssr-1783	214	22	2020	2020	NUM
aijssr-1783	214	23	and	and	CCONJ
aijssr-1783	214	24	2021	2021	NUM
aijssr-1783	214	25	only	only	ADV
aijssr-1783	214	26	.	.	PUNCT
aijssr-1783	215	1	the	the	DET
aijssr-1783	215	2	kenya	kenya	PROPN
aijssr-1783	215	3	revenue	revenue	PROPN
aijssr-1783	215	4	authority	authority	NOUN
aijssr-1783	215	5	(	(	PUNCT
aijssr-1783	215	6	2021	2021	NUM
aijssr-1783	215	7	)	)	PUNCT
aijssr-1783	215	8	interpreted	interpret	VERB
aijssr-1783	215	9	the	the	DET
aijssr-1783	215	10	value	value	NOUN
aijssr-1783	215	11	of	of	ADP
aijssr-1783	215	12	output	output	NOUN
aijssr-1783	215	13	from	from	ADP
aijssr-1783	215	14	the	the	DET
aijssr-1783	215	15	ict	ict	NOUN
aijssr-1783	215	16	sector	sector	NOUN
aijssr-1783	215	17	as	as	ADP
aijssr-1783	215	18	a	a	DET
aijssr-1783	215	19	clear	clear	ADJ
aijssr-1783	215	20	sign	sign	NOUN
aijssr-1783	215	21	of	of	ADP
aijssr-1783	215	22	the	the	DET
aijssr-1783	215	23	migration	migration	NOUN
aijssr-1783	215	24	of	of	ADP
aijssr-1783	215	25	businesses	business	NOUN
aijssr-1783	215	26	to	to	ADP
aijssr-1783	215	27	the	the	DET
aijssr-1783	215	28	digital	digital	ADJ
aijssr-1783	215	29	economy	economy	NOUN
aijssr-1783	215	30	.	.	PUNCT
aijssr-1783	216	1	it	it	PRON
aijssr-1783	216	2	is	be	AUX
aijssr-1783	216	3	noteworthy	noteworthy	ADJ
aijssr-1783	216	4	that	that	SCONJ
aijssr-1783	216	5	the	the	DET
aijssr-1783	216	6	digital	digital	ADJ
aijssr-1783	216	7	service	service	NOUN
aijssr-1783	216	8	tax	tax	NOUN
aijssr-1783	216	9	came	come	VERB
aijssr-1783	216	10	into	into	ADP
aijssr-1783	216	11	force	force	NOUN
aijssr-1783	216	12	in	in	ADP
aijssr-1783	216	13	2021	2021	NUM
aijssr-1783	216	14	and	and	CCONJ
aijssr-1783	216	15	kra	kra	NOUN
aijssr-1783	216	16	now	now	ADV
aijssr-1783	216	17	planned	plan	VERB
aijssr-1783	216	18	to	to	PART
aijssr-1783	216	19	increase	increase	VERB
aijssr-1783	216	20	compliance	compliance	NOUN
aijssr-1783	216	21	with	with	ADP
aijssr-1783	216	22	vat	vat	NOUN
aijssr-1783	216	23	and	and	CCONJ
aijssr-1783	216	24	income	income	NOUN
aijssr-1783	216	25	tax	tax	NOUN
aijssr-1783	216	26	.	.	PUNCT
aijssr-1783	217	1	however	however	ADV
aijssr-1783	217	2	,	,	PUNCT
aijssr-1783	217	3	kumar	kumar	PROPN
aijssr-1783	217	4	(	(	PUNCT
aijssr-1783	217	5	2021	2021	NUM
aijssr-1783	217	6	)	)	PUNCT
aijssr-1783	217	7	argues	argue	VERB
aijssr-1783	217	8	that	that	SCONJ
aijssr-1783	217	9	while	while	SCONJ
aijssr-1783	217	10	there	there	PRON
aijssr-1783	217	11	was	be	VERB
aijssr-1783	217	12	a	a	DET
aijssr-1783	217	13	surge	surge	NOUN
aijssr-1783	217	14	in	in	ADP
aijssr-1783	217	15	digital	digital	ADJ
aijssr-1783	217	16	marketplaces	marketplace	NOUN
aijssr-1783	217	17	,	,	PUNCT
aijssr-1783	217	18	many	many	ADJ
aijssr-1783	217	19	businesses	business	NOUN
aijssr-1783	217	20	went	go	VERB
aijssr-1783	217	21	online	online	ADV
aijssr-1783	217	22	as	as	ADP
aijssr-1783	217	23	a	a	DET
aijssr-1783	217	24	stopgap	stopgap	ADJ
aijssr-1783	217	25	measure	measure	NOUN
aijssr-1783	217	26	to	to	PART
aijssr-1783	217	27	mitigate	mitigate	VERB
aijssr-1783	217	28	the	the	DET
aijssr-1783	217	29	impact	impact	NOUN
aijssr-1783	217	30	of	of	ADP
aijssr-1783	217	31	lockdowns	lockdown	NOUN
aijssr-1783	217	32	and	and	CCONJ
aijssr-1783	217	33	other	other	ADJ
aijssr-1783	217	34	restrictions	restriction	NOUN
aijssr-1783	217	35	placed	place	VERB
aijssr-1783	217	36	on	on	ADP
aijssr-1783	217	37	businesses	business	NOUN
aijssr-1783	217	38	.	.	PUNCT
aijssr-1783	218	1	he	he	PRON
aijssr-1783	218	2	notes	note	VERB
aijssr-1783	218	3	that	that	SCONJ
aijssr-1783	218	4	ecommerce	ecommerce	NOUN
aijssr-1783	218	5	was	be	AUX
aijssr-1783	218	6	new	new	ADJ
aijssr-1783	218	7	to	to	ADP
aijssr-1783	218	8	many	many	ADJ
aijssr-1783	218	9	businesses	business	NOUN
aijssr-1783	218	10	,	,	PUNCT
aijssr-1783	218	11	and	and	CCONJ
aijssr-1783	218	12	they	they	PRON
aijssr-1783	218	13	now	now	ADV
aijssr-1783	218	14	also	also	ADV
aijssr-1783	218	15	had	have	VERB
aijssr-1783	218	16	to	to	PART
aijssr-1783	218	17	contend	contend	VERB
aijssr-1783	218	18	with	with	ADP
aijssr-1783	218	19	complex	complex	ADJ
aijssr-1783	218	20	taxation	taxation	NOUN
aijssr-1783	218	21	,	,	PUNCT
aijssr-1783	218	22	data	datum	NOUN
aijssr-1783	218	23	privacy	privacy	NOUN
aijssr-1783	218	24	and	and	CCONJ
aijssr-1783	218	25	other	other	ADJ
aijssr-1783	218	26	nuances	nuance	NOUN
aijssr-1783	218	27	unique	unique	ADJ
aijssr-1783	218	28	to	to	ADP
aijssr-1783	218	29	online	online	ADJ
aijssr-1783	218	30	trading	trading	NOUN
aijssr-1783	218	31	.	.	PUNCT
aijssr-1783	219	1	in	in	ADP
aijssr-1783	219	2	addition	addition	NOUN
aijssr-1783	219	3	,	,	PUNCT
aijssr-1783	219	4	not	not	PART
aijssr-1783	219	5	all	all	DET
aijssr-1783	219	6	online	online	ADJ
aijssr-1783	219	7	marketplaces	marketplace	NOUN
aijssr-1783	219	8	operated	operate	VERB
aijssr-1783	219	9	from	from	ADP
aijssr-1783	219	10	other	other	ADJ
aijssr-1783	219	11	countries	country	NOUN
aijssr-1783	219	12	and	and	CCONJ
aijssr-1783	219	13	thus	thus	ADV
aijssr-1783	219	14	local	local	ADJ
aijssr-1783	219	15	businesses	business	NOUN
aijssr-1783	219	16	were	be	AUX
aijssr-1783	219	17	more	more	ADV
aijssr-1783	219	18	exposed	expose	VERB
aijssr-1783	219	19	to	to	ADP
aijssr-1783	219	20	international	international	ADJ
aijssr-1783	219	21	competition	competition	NOUN
aijssr-1783	219	22	.	.	PUNCT
aijssr-1783	220	1	(	(	PUNCT
aijssr-1783	220	2	atawodi	atawodi	PROPN
aijssr-1783	220	3	&	&	CCONJ
aijssr-1783	220	4	ojeka	ojeka	PROPN
aijssr-1783	220	5	,	,	PUNCT
aijssr-1783	220	6	2012	2012	NUM
aijssr-1783	220	7	)	)	PUNCT
aijssr-1783	220	8	.	.	PUNCT
aijssr-1783	221	1	at	at	ADP
aijssr-1783	221	2	the	the	DET
aijssr-1783	221	3	time	time	NOUN
aijssr-1783	221	4	of	of	ADP
aijssr-1783	221	5	coming	come	VERB
aijssr-1783	221	6	into	into	ADP
aijssr-1783	221	7	effect	effect	NOUN
aijssr-1783	221	8	on	on	ADP
aijssr-1783	221	9	1st	1st	ADJ
aijssr-1783	221	10	january	january	PROPN
aijssr-1783	221	11	2021	2021	NUM
aijssr-1783	221	12	,	,	PUNCT
aijssr-1783	221	13	digital	digital	ADJ
aijssr-1783	221	14	services	service	NOUN
aijssr-1783	221	15	tax	tax	NOUN
aijssr-1783	221	16	was	be	AUX
aijssr-1783	221	17	at	at	ADP
aijssr-1783	221	18	1.5	1.5	NUM
aijssr-1783	221	19	%	%	NOUN
aijssr-1783	221	20	of	of	ADP
aijssr-1783	221	21	the	the	DET
aijssr-1783	221	22	income	income	NOUN
aijssr-1783	221	23	accrued	accrue	VERB
aijssr-1783	221	24	or	or	CCONJ
aijssr-1783	221	25	derived	derive	VERB
aijssr-1783	221	26	in	in	ADP
aijssr-1783	221	27	kenya	kenya	PROPN
aijssr-1783	221	28	.	.	PUNCT
aijssr-1783	222	1	a	a	DET
aijssr-1783	222	2	report	report	NOUN
aijssr-1783	222	3	from	from	ADP
aijssr-1783	222	4	njanja	njanja	NOUN
aijssr-1783	222	5	(	(	PUNCT
aijssr-1783	222	6	2022	2022	NUM
aijssr-1783	222	7	)	)	PUNCT
aijssr-1783	222	8	indicates	indicate	VERB
aijssr-1783	222	9	that	that	SCONJ
aijssr-1783	222	10	kenya	kenya	PROPN
aijssr-1783	222	11	plans	plan	VERB
aijssr-1783	222	12	to	to	PART
aijssr-1783	222	13	double	double	VERB
aijssr-1783	222	14	the	the	DET
aijssr-1783	222	15	rate	rate	NOUN
aijssr-1783	222	16	to	to	ADP
aijssr-1783	222	17	3	3	NUM
aijssr-1783	222	18	%	%	NOUN
aijssr-1783	222	19	beginning	begin	VERB
aijssr-1783	222	20	july	july	PROPN
aijssr-1783	222	21	2022	2022	NUM
aijssr-1783	222	22	as	as	ADP
aijssr-1783	222	23	a	a	DET
aijssr-1783	222	24	means	means	NOUN
aijssr-1783	222	25	of	of	ADP
aijssr-1783	222	26	increasing	increase	VERB
aijssr-1783	222	27	domestic	domestic	ADJ
aijssr-1783	222	28	revenues	revenue	NOUN
aijssr-1783	222	29	and	and	CCONJ
aijssr-1783	222	30	narrowing	narrow	VERB
aijssr-1783	222	31	fiscal	fiscal	ADJ
aijssr-1783	222	32	deficit	deficit	NOUN
aijssr-1783	222	33	.	.	PUNCT
aijssr-1783	223	1	retail	retail	ADJ
aijssr-1783	223	2	trade	trade	NOUN
aijssr-1783	223	3	margins	margin	NOUN
aijssr-1783	223	4	for	for	ADP
aijssr-1783	223	5	fast	fast	ADV
aijssr-1783	223	6	-	-	PUNCT
aijssr-1783	223	7	moving	move	VERB
aijssr-1783	223	8	consumer	consumer	NOUN
aijssr-1783	223	9	goods	good	NOUN
aijssr-1783	223	10	otieno	otieno	ADJ
aijssr-1783	223	11	,	,	PUNCT
aijssr-1783	223	12	american	american	PROPN
aijssr-1783	223	13	international	international	PROPN
aijssr-1783	223	14	journal	journal	PROPN
aijssr-1783	223	15	of	of	ADP
aijssr-1783	223	16	social	social	ADJ
aijssr-1783	223	17	science	science	NOUN
aijssr-1783	223	18	research	research	NOUN
aijssr-1783	223	19	12(1	12(1	PROPN
aijssr-1783	223	20	)	)	PUNCT
aijssr-1783	223	21	(	(	PUNCT
aijssr-1783	223	22	2022	2022	NUM
aijssr-1783	223	23	)	)	PUNCT
aijssr-1783	223	24	,	,	PUNCT
aijssr-1783	223	25	30	30	NUM
aijssr-1783	223	26	-	-	SYM
aijssr-1783	223	27	38	38	NUM
aijssr-1783	223	28	35	35	NUM
aijssr-1783	223	29	are	be	AUX
aijssr-1783	223	30	very	very	ADV
aijssr-1783	223	31	thin	thin	ADJ
aijssr-1783	223	32	,	,	PUNCT
aijssr-1783	223	33	with	with	ADP
aijssr-1783	223	34	some	some	DET
aijssr-1783	223	35	reports	report	NOUN
aijssr-1783	223	36	indicating	indicate	VERB
aijssr-1783	223	37	margins	margin	NOUN
aijssr-1783	223	38	of	of	ADP
aijssr-1783	223	39	6	6	NUM
aijssr-1783	223	40	%	%	NOUN
aijssr-1783	223	41	.	.	PUNCT
aijssr-1783	224	1	thus	thus	ADV
aijssr-1783	224	2	,	,	PUNCT
aijssr-1783	224	3	a	a	DET
aijssr-1783	224	4	tax	tax	NOUN
aijssr-1783	224	5	of	of	ADP
aijssr-1783	224	6	3	3	NUM
aijssr-1783	224	7	%	%	NOUN
aijssr-1783	224	8	will	will	AUX
aijssr-1783	224	9	erode	erode	VERB
aijssr-1783	224	10	progress	progress	NOUN
aijssr-1783	224	11	made	make	VERB
aijssr-1783	224	12	in	in	ADP
aijssr-1783	224	13	ecommerce	ecommerce	NOUN
aijssr-1783	224	14	innovation	innovation	NOUN
aijssr-1783	224	15	as	as	SCONJ
aijssr-1783	224	16	the	the	DET
aijssr-1783	224	17	tax	tax	NOUN
aijssr-1783	224	18	would	would	AUX
aijssr-1783	224	19	stifle	stifle	VERB
aijssr-1783	224	20	working	work	VERB
aijssr-1783	224	21	capital	capital	NOUN
aijssr-1783	224	22	for	for	ADP
aijssr-1783	224	23	small	small	ADJ
aijssr-1783	224	24	businesses	business	NOUN
aijssr-1783	224	25	(	(	PUNCT
aijssr-1783	224	26	kumar	kumar	PROPN
aijssr-1783	224	27	,	,	PUNCT
aijssr-1783	224	28	2021	2021	NUM
aijssr-1783	224	29	)	)	PUNCT
aijssr-1783	224	30	.	.	PUNCT
aijssr-1783	225	1	in	in	ADP
aijssr-1783	225	2	contrast	contrast	NOUN
aijssr-1783	225	3	,	,	PUNCT
aijssr-1783	225	4	the	the	DET
aijssr-1783	225	5	taxation	taxation	NOUN
aijssr-1783	225	6	policies	policy	NOUN
aijssr-1783	225	7	in	in	ADP
aijssr-1783	225	8	singapore	singapore	PROPN
aijssr-1783	225	9	have	have	AUX
aijssr-1783	225	10	encouraged	encourage	VERB
aijssr-1783	225	11	the	the	DET
aijssr-1783	225	12	establishment	establishment	NOUN
aijssr-1783	225	13	of	of	ADP
aijssr-1783	225	14	technology	technology	NOUN
aijssr-1783	225	15	businesses	business	NOUN
aijssr-1783	225	16	in	in	ADP
aijssr-1783	225	17	the	the	DET
aijssr-1783	225	18	country	country	NOUN
aijssr-1783	225	19	.	.	PUNCT
aijssr-1783	226	1	the	the	DET
aijssr-1783	226	2	country	country	NOUN
aijssr-1783	226	3	's	's	PART
aijssr-1783	226	4	tax	tax	NOUN
aijssr-1783	226	5	code	code	NOUN
aijssr-1783	226	6	gives	give	VERB
aijssr-1783	226	7	certain	certain	ADJ
aijssr-1783	226	8	concessions	concession	NOUN
aijssr-1783	226	9	to	to	ADP
aijssr-1783	226	10	companies	company	NOUN
aijssr-1783	226	11	that	that	PRON
aijssr-1783	226	12	are	be	AUX
aijssr-1783	226	13	resident	resident	ADJ
aijssr-1783	226	14	in	in	ADP
aijssr-1783	226	15	singapore	singapore	PROPN
aijssr-1783	226	16	that	that	PRON
aijssr-1783	226	17	acquire	acquire	VERB
aijssr-1783	226	18	intangible	intangible	ADJ
aijssr-1783	226	19	assets	asset	NOUN
aijssr-1783	226	20	and	and	CCONJ
aijssr-1783	226	21	as	as	ADP
aijssr-1783	226	22	a	a	DET
aijssr-1783	226	23	result	result	NOUN
aijssr-1783	226	24	,	,	PUNCT
aijssr-1783	226	25	singapore	singapore	PROPN
aijssr-1783	226	26	is	be	AUX
aijssr-1783	226	27	a	a	DET
aijssr-1783	226	28	global	global	ADJ
aijssr-1783	226	29	ip	ip	NOUN
aijssr-1783	226	30	hub	hub	NOUN
aijssr-1783	226	31	and	and	CCONJ
aijssr-1783	226	32	leading	lead	VERB
aijssr-1783	226	33	knowledge	knowledge	NOUN
aijssr-1783	226	34	-	-	PUNCT
aijssr-1783	226	35	based	base	VERB
aijssr-1783	226	36	economy	economy	NOUN
aijssr-1783	226	37	(	(	PUNCT
aijssr-1783	226	38	deloitte	deloitte	NOUN
aijssr-1783	226	39	,	,	PUNCT
aijssr-1783	226	40	2021	2021	NUM
aijssr-1783	226	41	)	)	PUNCT
aijssr-1783	226	42	.	.	PUNCT
aijssr-1783	227	1	driving	drive	VERB
aijssr-1783	227	2	up	up	ADP
aijssr-1783	227	3	compliance	compliance	NOUN
aijssr-1783	227	4	it	it	PRON
aijssr-1783	227	5	is	be	AUX
aijssr-1783	227	6	estimated	estimate	VERB
aijssr-1783	227	7	that	that	SCONJ
aijssr-1783	227	8	30	30	NUM
aijssr-1783	227	9	million	million	NUM
aijssr-1783	227	10	persons	person	NOUN
aijssr-1783	227	11	in	in	ADP
aijssr-1783	227	12	kenya	kenya	PROPN
aijssr-1783	227	13	are	be	AUX
aijssr-1783	227	14	aged	age	VERB
aijssr-1783	227	15	above	above	ADP
aijssr-1783	227	16	18	18	NUM
aijssr-1783	227	17	years	year	NOUN
aijssr-1783	227	18	.	.	PUNCT
aijssr-1783	228	1	slightly	slightly	ADV
aijssr-1783	228	2	more	more	ADJ
aijssr-1783	228	3	than	than	ADP
aijssr-1783	228	4	half	half	NOUN
aijssr-1783	228	5	of	of	ADP
aijssr-1783	228	6	this	this	DET
aijssr-1783	228	7	population	population	NOUN
aijssr-1783	228	8	is	be	AUX
aijssr-1783	228	9	employed	employ	VERB
aijssr-1783	228	10	(	(	PUNCT
aijssr-1783	228	11	statista	statista	NOUN
aijssr-1783	228	12	,	,	PUNCT
aijssr-1783	228	13	2022	2022	NUM
aijssr-1783	228	14	)	)	PUNCT
aijssr-1783	228	15	.	.	PUNCT
aijssr-1783	229	1	kra	kra	PROPN
aijssr-1783	229	2	reports	report	VERB
aijssr-1783	229	3	that	that	SCONJ
aijssr-1783	229	4	there	there	PRON
aijssr-1783	229	5	are	be	VERB
aijssr-1783	229	6	6.1	6.1	NUM
aijssr-1783	229	7	million	million	NUM
aijssr-1783	229	8	active	active	ADJ
aijssr-1783	229	9	taxpayers	taxpayer	NOUN
aijssr-1783	229	10	in	in	ADP
aijssr-1783	229	11	their	their	PRON
aijssr-1783	229	12	records	record	NOUN
aijssr-1783	229	13	(	(	PUNCT
aijssr-1783	229	14	kra	kra	NOUN
aijssr-1783	229	15	,	,	PUNCT
aijssr-1783	229	16	2021	2021	NUM
aijssr-1783	229	17	)	)	PUNCT
aijssr-1783	229	18	.	.	PUNCT
aijssr-1783	230	1	considering	consider	VERB
aijssr-1783	230	2	that	that	SCONJ
aijssr-1783	230	3	the	the	DET
aijssr-1783	230	4	taxpayers	taxpayer	NOUN
aijssr-1783	230	5	include	include	VERB
aijssr-1783	230	6	registered	registered	ADJ
aijssr-1783	230	7	businesses	business	NOUN
aijssr-1783	230	8	,	,	PUNCT
aijssr-1783	230	9	we	we	PRON
aijssr-1783	230	10	can	can	AUX
aijssr-1783	230	11	safely	safely	ADV
aijssr-1783	230	12	deduce	deduce	VERB
aijssr-1783	230	13	that	that	SCONJ
aijssr-1783	230	14	kra	kra	PROPN
aijssr-1783	230	15	has	have	AUX
aijssr-1783	230	16	netted	net	VERB
aijssr-1783	230	17	less	less	ADJ
aijssr-1783	230	18	than	than	ADP
aijssr-1783	230	19	35	35	NUM
aijssr-1783	230	20	%	%	NOUN
aijssr-1783	230	21	of	of	ADP
aijssr-1783	230	22	the	the	DET
aijssr-1783	230	23	employed	employ	VERB
aijssr-1783	230	24	base	base	NOUN
aijssr-1783	230	25	.	.	PUNCT
aijssr-1783	231	1	kra	kra	PROPN
aijssr-1783	231	2	plans	plan	VERB
aijssr-1783	231	3	to	to	PART
aijssr-1783	231	4	immediately	immediately	ADV
aijssr-1783	231	5	enlist	enlist	VERB
aijssr-1783	231	6	an	an	DET
aijssr-1783	231	7	additional	additional	ADJ
aijssr-1783	231	8	2	2	NUM
aijssr-1783	231	9	million	million	NUM
aijssr-1783	231	10	taxpayers	taxpayer	NOUN
aijssr-1783	231	11	from	from	ADP
aijssr-1783	231	12	the	the	DET
aijssr-1783	231	13	informal	informal	ADJ
aijssr-1783	231	14	sector	sector	NOUN
aijssr-1783	231	15	,	,	PUNCT
aijssr-1783	231	16	and	and	CCONJ
aijssr-1783	231	17	digital	digital	ADJ
aijssr-1783	231	18	sector	sector	NOUN
aijssr-1783	231	19	and	and	CCONJ
aijssr-1783	231	20	strengthen	strengthen	VERB
aijssr-1783	231	21	tax	tax	NOUN
aijssr-1783	231	22	administration	administration	NOUN
aijssr-1783	231	23	.	.	PUNCT
aijssr-1783	232	1	in	in	ADP
aijssr-1783	232	2	terms	term	NOUN
aijssr-1783	232	3	of	of	ADP
aijssr-1783	232	4	compliance	compliance	NOUN
aijssr-1783	232	5	,	,	PUNCT
aijssr-1783	232	6	kra	kra	PROPN
aijssr-1783	232	7	’s	’s	PART
aijssr-1783	232	8	strategic	strategic	ADJ
aijssr-1783	232	9	plan	plan	NOUN
aijssr-1783	232	10	states	state	VERB
aijssr-1783	232	11	that	that	SCONJ
aijssr-1783	232	12	filing	filing	NOUN
aijssr-1783	232	13	of	of	ADP
aijssr-1783	232	14	returns	return	NOUN
aijssr-1783	232	15	is	be	AUX
aijssr-1783	232	16	at	at	ADP
aijssr-1783	232	17	68	68	NUM
aijssr-1783	232	18	%	%	NOUN
aijssr-1783	232	19	of	of	ADP
aijssr-1783	232	20	taxpayers	taxpayer	NOUN
aijssr-1783	232	21	and	and	CCONJ
aijssr-1783	232	22	payments	payment	NOUN
aijssr-1783	232	23	of	of	ADP
aijssr-1783	232	24	taxes	taxis	NOUN
aijssr-1783	232	25	are	be	AUX
aijssr-1783	232	26	at	at	ADP
aijssr-1783	232	27	88	88	NUM
aijssr-1783	232	28	%	%	NOUN
aijssr-1783	232	29	of	of	ADP
aijssr-1783	232	30	taxpayers	taxpayer	NOUN
aijssr-1783	232	31	(	(	PUNCT
aijssr-1783	232	32	kra	kra	NOUN
aijssr-1783	232	33	,	,	PUNCT
aijssr-1783	232	34	2021	2021	NUM
aijssr-1783	232	35	)	)	PUNCT
aijssr-1783	232	36	.	.	PUNCT
aijssr-1783	233	1	traditionally	traditionally	ADV
aijssr-1783	233	2	,	,	PUNCT
aijssr-1783	233	3	kra	kra	PROPN
aijssr-1783	233	4	has	have	AUX
aijssr-1783	233	5	used	use	VERB
aijssr-1783	233	6	sanctions	sanction	NOUN
aijssr-1783	233	7	and	and	CCONJ
aijssr-1783	233	8	penalties	penalty	NOUN
aijssr-1783	233	9	to	to	PART
aijssr-1783	233	10	enforce	enforce	VERB
aijssr-1783	233	11	compliance	compliance	NOUN
aijssr-1783	233	12	.	.	PUNCT
aijssr-1783	234	1	the	the	DET
aijssr-1783	234	2	draft	draft	NOUN
aijssr-1783	234	3	national	national	ADJ
aijssr-1783	234	4	tax	tax	NOUN
aijssr-1783	234	5	policy	policy	NOUN
aijssr-1783	234	6	proposes	propose	VERB
aijssr-1783	234	7	an	an	DET
aijssr-1783	234	8	enhancement	enhancement	NOUN
aijssr-1783	234	9	of	of	ADP
aijssr-1783	234	10	the	the	DET
aijssr-1783	234	11	same	same	ADJ
aijssr-1783	234	12	measures	measure	NOUN
aijssr-1783	234	13	.	.	PUNCT
aijssr-1783	235	1	al	al	PROPN
aijssr-1783	235	2	-	-	PUNCT
aijssr-1783	235	3	ttaffi	ttaffi	PROPN
aijssr-1783	235	4	et	et	PROPN
aijssr-1783	235	5	al	al	PROPN
aijssr-1783	235	6	.	.	PROPN
aijssr-1783	236	1	(	(	PUNCT
aijssr-1783	236	2	2021	2021	NUM
aijssr-1783	236	3	)	)	PUNCT
aijssr-1783	236	4	argue	argue	VERB
aijssr-1783	236	5	in	in	ADP
aijssr-1783	236	6	favour	favour	NOUN
aijssr-1783	236	7	of	of	ADP
aijssr-1783	236	8	using	use	VERB
aijssr-1783	236	9	tax	tax	NOUN
aijssr-1783	236	10	incentives	incentive	NOUN
aijssr-1783	236	11	to	to	PART
aijssr-1783	236	12	encourage	encourage	VERB
aijssr-1783	236	13	voluntary	voluntary	ADJ
aijssr-1783	236	14	compliance	compliance	NOUN
aijssr-1783	236	15	,	,	PUNCT
aijssr-1783	236	16	whereas	whereas	SCONJ
aijssr-1783	236	17	marchese	marchese	PROPN
aijssr-1783	236	18	(	(	PUNCT
aijssr-1783	236	19	n.d	n.d	PROPN
aijssr-1783	236	20	.	.	PROPN
aijssr-1783	236	21	)	)	PUNCT
aijssr-1783	236	22	advocates	advocate	NOUN
aijssr-1783	236	23	for	for	ADP
aijssr-1783	236	24	a	a	DET
aijssr-1783	236	25	system	system	NOUN
aijssr-1783	236	26	of	of	ADP
aijssr-1783	236	27	preferential	preferential	ADJ
aijssr-1783	236	28	tax	tax	NOUN
aijssr-1783	236	29	rates	rate	NOUN
aijssr-1783	236	30	,	,	PUNCT
aijssr-1783	236	31	which	which	PRON
aijssr-1783	236	32	would	would	AUX
aijssr-1783	236	33	simplify	simplify	VERB
aijssr-1783	236	34	tax	tax	NOUN
aijssr-1783	236	35	administration	administration	NOUN
aijssr-1783	236	36	,	,	PUNCT
aijssr-1783	236	37	broaden	broaden	VERB
aijssr-1783	236	38	the	the	DET
aijssr-1783	236	39	tax	tax	NOUN
aijssr-1783	236	40	base	base	NOUN
aijssr-1783	236	41	and	and	CCONJ
aijssr-1783	236	42	thus	thus	ADV
aijssr-1783	236	43	raise	raise	VERB
aijssr-1783	236	44	additional	additional	ADJ
aijssr-1783	236	45	revenues	revenue	NOUN
aijssr-1783	236	46	.	.	PUNCT
aijssr-1783	237	1	brazil	brazil	PROPN
aijssr-1783	237	2	uses	use	VERB
aijssr-1783	237	3	the	the	DET
aijssr-1783	237	4	single	single	ADJ
aijssr-1783	237	5	replacement	replacement	NOUN
aijssr-1783	237	6	tax	tax	NOUN
aijssr-1783	237	7	approach	approach	NOUN
aijssr-1783	237	8	to	to	PART
aijssr-1783	237	9	aggregate	aggregate	VERB
aijssr-1783	237	10	what	what	PRON
aijssr-1783	237	11	would	would	AUX
aijssr-1783	237	12	be	be	AUX
aijssr-1783	237	13	several	several	ADJ
aijssr-1783	237	14	lines	line	NOUN
aijssr-1783	237	15	of	of	ADP
aijssr-1783	237	16	taxes	taxis	NOUN
aijssr-1783	237	17	and	and	CCONJ
aijssr-1783	237	18	levies	levy	NOUN
aijssr-1783	237	19	into	into	ADP
aijssr-1783	237	20	one	one	NUM
aijssr-1783	237	21	tax	tax	NOUN
aijssr-1783	237	22	.	.	PUNCT
aijssr-1783	238	1	social	social	ADJ
aijssr-1783	238	2	security	security	NOUN
aijssr-1783	238	3	payments	payment	NOUN
aijssr-1783	238	4	are	be	AUX
aijssr-1783	238	5	incorporated	incorporate	VERB
aijssr-1783	238	6	into	into	ADP
aijssr-1783	238	7	the	the	DET
aijssr-1783	238	8	single	single	ADJ
aijssr-1783	238	9	tax	tax	NOUN
aijssr-1783	238	10	,	,	PUNCT
aijssr-1783	238	11	known	know	VERB
aijssr-1783	238	12	as	as	ADP
aijssr-1783	238	13	simples	simple	NOUN
aijssr-1783	238	14	nacional	nacional	ADJ
aijssr-1783	238	15	(	(	PUNCT
aijssr-1783	238	16	pesssa	pesssa	PROPN
aijssr-1783	238	17	et	et	PROPN
aijssr-1783	238	18	al	al	PROPN
aijssr-1783	238	19	.	.	PROPN
aijssr-1783	238	20	,	,	PUNCT
aijssr-1783	238	21	2015	2015	NUM
aijssr-1783	238	22	)	)	PUNCT
aijssr-1783	238	23	.	.	PUNCT
aijssr-1783	239	1	the	the	DET
aijssr-1783	239	2	single	single	ADJ
aijssr-1783	239	3	replacement	replacement	NOUN
aijssr-1783	239	4	tax	tax	NOUN
aijssr-1783	239	5	is	be	AUX
aijssr-1783	239	6	calculated	calculate	VERB
aijssr-1783	239	7	against	against	ADP
aijssr-1783	239	8	gross	gross	ADJ
aijssr-1783	239	9	revenue	revenue	NOUN
aijssr-1783	239	10	and	and	CCONJ
aijssr-1783	239	11	the	the	DET
aijssr-1783	239	12	rate	rate	NOUN
aijssr-1783	239	13	encompasses	encompass	VERB
aijssr-1783	239	14	a	a	DET
aijssr-1783	239	15	component	component	NOUN
aijssr-1783	239	16	of	of	ADP
aijssr-1783	239	17	the	the	DET
aijssr-1783	239	18	replaced	replace	VERB
aijssr-1783	239	19	taxes	taxis	NOUN
aijssr-1783	239	20	.	.	PUNCT
aijssr-1783	240	1	progressive	progressive	ADJ
aijssr-1783	240	2	rates	rate	NOUN
aijssr-1783	240	3	apply	apply	VERB
aijssr-1783	240	4	based	base	VERB
aijssr-1783	240	5	on	on	ADP
aijssr-1783	240	6	the	the	DET
aijssr-1783	240	7	level	level	NOUN
aijssr-1783	240	8	of	of	ADP
aijssr-1783	240	9	income	income	NOUN
aijssr-1783	240	10	.	.	PUNCT
aijssr-1783	241	1	the	the	DET
aijssr-1783	241	2	most	most	ADV
aijssr-1783	241	3	important	important	ADJ
aijssr-1783	241	4	element	element	NOUN
aijssr-1783	241	5	of	of	ADP
aijssr-1783	241	6	the	the	DET
aijssr-1783	241	7	brazilian	brazilian	ADJ
aijssr-1783	241	8	model	model	NOUN
aijssr-1783	241	9	is	be	AUX
aijssr-1783	241	10	the	the	DET
aijssr-1783	241	11	systematic	systematic	ADJ
aijssr-1783	241	12	engagement	engagement	NOUN
aijssr-1783	241	13	between	between	ADP
aijssr-1783	241	14	tax	tax	NOUN
aijssr-1783	241	15	administrators	administrator	NOUN
aijssr-1783	241	16	and	and	CCONJ
aijssr-1783	241	17	sebrae	sebrae	NOUN
aijssr-1783	241	18	(	(	PUNCT
aijssr-1783	241	19	the	the	DET
aijssr-1783	241	20	brazilian	brazilian	ADJ
aijssr-1783	241	21	support	support	NOUN
aijssr-1783	241	22	service	service	NOUN
aijssr-1783	241	23	for	for	ADP
aijssr-1783	241	24	micro	micro	ADJ
aijssr-1783	241	25	and	and	CCONJ
aijssr-1783	241	26	small	small	ADJ
aijssr-1783	241	27	businesses	business	NOUN
aijssr-1783	241	28	)	)	PUNCT
aijssr-1783	241	29	(	(	PUNCT
aijssr-1783	241	30	pesssa	pesssa	NOUN
aijssr-1783	241	31	et	et	PROPN
aijssr-1783	241	32	al	al	PROPN
aijssr-1783	241	33	.	.	PROPN
aijssr-1783	241	34	,	,	PUNCT
aijssr-1783	241	35	2015	2015	NUM
aijssr-1783	241	36	)	)	PUNCT
aijssr-1783	241	37	.	.	PUNCT
aijssr-1783	242	1	this	this	PRON
aijssr-1783	242	2	enables	enable	VERB
aijssr-1783	242	3	the	the	DET
aijssr-1783	242	4	government	government	NOUN
aijssr-1783	242	5	to	to	PART
aijssr-1783	242	6	drive	drive	VERB
aijssr-1783	242	7	compliance	compliance	NOUN
aijssr-1783	242	8	while	while	SCONJ
aijssr-1783	242	9	articulating	articulate	VERB
aijssr-1783	242	10	the	the	DET
aijssr-1783	242	11	benefits	benefit	NOUN
aijssr-1783	242	12	of	of	ADP
aijssr-1783	242	13	compliance	compliance	NOUN
aijssr-1783	242	14	to	to	ADP
aijssr-1783	242	15	small	small	ADJ
aijssr-1783	242	16	businesses	business	NOUN
aijssr-1783	242	17	according	accord	VERB
aijssr-1783	242	18	to	to	ADP
aijssr-1783	242	19	research	research	NOUN
aijssr-1783	242	20	from	from	ADP
aijssr-1783	242	21	the	the	DET
aijssr-1783	242	22	organization	organization	NOUN
aijssr-1783	242	23	for	for	ADP
aijssr-1783	242	24	economic	economic	ADJ
aijssr-1783	242	25	co	co	NOUN
aijssr-1783	242	26	-	-	NOUN
aijssr-1783	242	27	operation	operation	NOUN
aijssr-1783	242	28	and	and	CCONJ
aijssr-1783	242	29	development	development	NOUN
aijssr-1783	242	30	,	,	PUNCT
aijssr-1783	242	31	developing	develop	VERB
aijssr-1783	242	32	countries	country	NOUN
aijssr-1783	242	33	face	face	VERB
aijssr-1783	242	34	difficulties	difficulty	NOUN
aijssr-1783	242	35	in	in	ADP
aijssr-1783	242	36	collecting	collect	VERB
aijssr-1783	242	37	taxes	taxis	NOUN
aijssr-1783	242	38	because	because	SCONJ
aijssr-1783	242	39	of	of	ADP
aijssr-1783	242	40	a	a	DET
aijssr-1783	242	41	lack	lack	NOUN
aijssr-1783	242	42	of	of	ADP
aijssr-1783	242	43	coordination	coordination	NOUN
aijssr-1783	242	44	between	between	ADP
aijssr-1783	242	45	business	business	NOUN
aijssr-1783	242	46	operations	operation	NOUN
aijssr-1783	242	47	and	and	CCONJ
aijssr-1783	242	48	tax	tax	NOUN
aijssr-1783	242	49	obligations	obligation	NOUN
aijssr-1783	242	50	.	.	PUNCT
aijssr-1783	243	1	smes	sme	NOUN
aijssr-1783	243	2	use	use	VERB
aijssr-1783	243	3	separate	separate	ADJ
aijssr-1783	243	4	systems	system	NOUN
aijssr-1783	243	5	for	for	ADP
aijssr-1783	243	6	their	their	PRON
aijssr-1783	243	7	business	business	NOUN
aijssr-1783	243	8	operations	operation	NOUN
aijssr-1783	243	9	and	and	CCONJ
aijssr-1783	243	10	tax	tax	NOUN
aijssr-1783	243	11	obligations	obligation	NOUN
aijssr-1783	243	12	(	(	PUNCT
aijssr-1783	243	13	oecd	oecd	PROPN
aijssr-1783	243	14	,	,	PUNCT
aijssr-1783	243	15	2022	2022	NUM
aijssr-1783	243	16	)	)	PUNCT
aijssr-1783	243	17	.	.	PUNCT
aijssr-1783	244	1	the	the	DET
aijssr-1783	244	2	businesses	business	NOUN
aijssr-1783	244	3	use	use	VERB
aijssr-1783	244	4	operating	operating	NOUN
aijssr-1783	244	5	systems	system	NOUN
aijssr-1783	244	6	to	to	PART
aijssr-1783	244	7	obtain	obtain	VERB
aijssr-1783	244	8	goods	good	NOUN
aijssr-1783	244	9	and	and	CCONJ
aijssr-1783	244	10	services	service	NOUN
aijssr-1783	244	11	from	from	ADP
aijssr-1783	244	12	other	other	ADJ
aijssr-1783	244	13	businesses	business	NOUN
aijssr-1783	244	14	within	within	ADP
aijssr-1783	244	15	their	their	PRON
aijssr-1783	244	16	value	value	NOUN
aijssr-1783	244	17	chains	chain	NOUN
aijssr-1783	244	18	(	(	PUNCT
aijssr-1783	244	19	like	like	ADP
aijssr-1783	244	20	suppliers	supplier	NOUN
aijssr-1783	244	21	)	)	PUNCT
aijssr-1783	244	22	,	,	PUNCT
aijssr-1783	244	23	connect	connect	VERB
aijssr-1783	244	24	to	to	ADP
aijssr-1783	244	25	their	their	PRON
aijssr-1783	244	26	financial	financial	ADJ
aijssr-1783	244	27	service	service	NOUN
aijssr-1783	244	28	providers	provider	NOUN
aijssr-1783	244	29	(	(	PUNCT
aijssr-1783	244	30	internet	internet	NOUN
aijssr-1783	244	31	/	/	SYM
aijssr-1783	244	32	mobile	mobile	NOUN
aijssr-1783	244	33	banking	banking	NOUN
aijssr-1783	244	34	)	)	PUNCT
aijssr-1783	244	35	and	and	CCONJ
aijssr-1783	244	36	service	service	NOUN
aijssr-1783	244	37	customer	customer	NOUN
aijssr-1783	244	38	needs	need	VERB
aijssr-1783	244	39	(	(	PUNCT
aijssr-1783	244	40	ecommerce	ecommerce	NOUN
aijssr-1783	244	41	or	or	CCONJ
aijssr-1783	244	42	sales	sale	NOUN
aijssr-1783	244	43	tills	till	NOUN
aijssr-1783	244	44	)	)	PUNCT
aijssr-1783	244	45	.	.	PUNCT
aijssr-1783	245	1	the	the	DET
aijssr-1783	245	2	kenya	kenya	PROPN
aijssr-1783	245	3	revenue	revenue	PROPN
aijssr-1783	245	4	authority	authority	NOUN
aijssr-1783	245	5	has	have	AUX
aijssr-1783	245	6	provided	provide	VERB
aijssr-1783	245	7	an	an	DET
aijssr-1783	245	8	online	online	ADJ
aijssr-1783	245	9	portal	portal	NOUN
aijssr-1783	245	10	(	(	PUNCT
aijssr-1783	245	11	itax	itax	ADJ
aijssr-1783	245	12	platform	platform	NOUN
aijssr-1783	245	13	)	)	PUNCT
aijssr-1783	245	14	for	for	ADP
aijssr-1783	245	15	filing	file	VERB
aijssr-1783	245	16	taxation	taxation	NOUN
aijssr-1783	245	17	information	information	NOUN
aijssr-1783	245	18	.	.	PUNCT
aijssr-1783	246	1	the	the	DET
aijssr-1783	246	2	challenge	challenge	NOUN
aijssr-1783	246	3	is	be	AUX
aijssr-1783	246	4	that	that	SCONJ
aijssr-1783	246	5	output	output	NOUN
aijssr-1783	246	6	data	datum	NOUN
aijssr-1783	246	7	from	from	ADP
aijssr-1783	246	8	business	business	NOUN
aijssr-1783	246	9	operation	operation	NOUN
aijssr-1783	246	10	systems	system	NOUN
aijssr-1783	246	11	may	may	AUX
aijssr-1783	246	12	not	not	PART
aijssr-1783	246	13	align	align	VERB
aijssr-1783	246	14	with	with	ADP
aijssr-1783	246	15	the	the	DET
aijssr-1783	246	16	input	input	NOUN
aijssr-1783	246	17	data	datum	NOUN
aijssr-1783	246	18	required	require	VERB
aijssr-1783	246	19	to	to	PART
aijssr-1783	246	20	fulfil	fulfil	VERB
aijssr-1783	246	21	tax	tax	NOUN
aijssr-1783	246	22	filing	filing	NOUN
aijssr-1783	246	23	obligations	obligation	NOUN
aijssr-1783	246	24	.	.	PUNCT
aijssr-1783	247	1	the	the	DET
aijssr-1783	247	2	businesses	business	NOUN
aijssr-1783	247	3	often	often	ADV
aijssr-1783	247	4	have	have	VERB
aijssr-1783	247	5	to	to	PART
aijssr-1783	247	6	incur	incur	VERB
aijssr-1783	247	7	additional	additional	ADJ
aijssr-1783	247	8	tax	tax	NOUN
aijssr-1783	247	9	compliance	compliance	NOUN
aijssr-1783	247	10	costs	cost	NOUN
aijssr-1783	247	11	by	by	ADP
aijssr-1783	247	12	hiring	hire	VERB
aijssr-1783	247	13	persons	person	NOUN
aijssr-1783	247	14	to	to	PART
aijssr-1783	247	15	complete	complete	VERB
aijssr-1783	247	16	filing	filing	NOUN
aijssr-1783	247	17	requirements	requirement	NOUN
aijssr-1783	247	18	.	.	PUNCT
aijssr-1783	248	1	discussion	discussion	NOUN
aijssr-1783	248	2	the	the	DET
aijssr-1783	248	3	cost	cost	NOUN
aijssr-1783	248	4	of	of	ADP
aijssr-1783	248	5	compliance	compliance	NOUN
aijssr-1783	248	6	with	with	ADP
aijssr-1783	248	7	government	government	NOUN
aijssr-1783	248	8	regulations	regulation	NOUN
aijssr-1783	248	9	is	be	AUX
aijssr-1783	248	10	high	high	ADJ
aijssr-1783	248	11	and	and	CCONJ
aijssr-1783	248	12	of	of	ADP
aijssr-1783	248	13	little	little	ADJ
aijssr-1783	248	14	value	value	NOUN
aijssr-1783	248	15	for	for	ADP
aijssr-1783	248	16	smes	sme	NOUN
aijssr-1783	248	17	.	.	PUNCT
aijssr-1783	249	1	businesses	business	NOUN
aijssr-1783	249	2	must	must	AUX
aijssr-1783	249	3	apply	apply	VERB
aijssr-1783	249	4	for	for	ADP
aijssr-1783	249	5	multiple	multiple	ADJ
aijssr-1783	249	6	licenses	license	NOUN
aijssr-1783	249	7	throughout	throughout	ADP
aijssr-1783	249	8	the	the	DET
aijssr-1783	249	9	year	year	NOUN
aijssr-1783	249	10	,	,	PUNCT
aijssr-1783	249	11	on	on	ADP
aijssr-1783	249	12	top	top	NOUN
aijssr-1783	249	13	of	of	ADP
aijssr-1783	249	14	complying	comply	VERB
aijssr-1783	249	15	with	with	ADP
aijssr-1783	249	16	complicated	complicated	ADJ
aijssr-1783	249	17	tax	tax	NOUN
aijssr-1783	249	18	regulations	regulation	NOUN
aijssr-1783	249	19	.	.	PUNCT
aijssr-1783	250	1	additionally	additionally	ADV
aijssr-1783	250	2	,	,	PUNCT
aijssr-1783	250	3	many	many	ADJ
aijssr-1783	250	4	businesses	business	NOUN
aijssr-1783	250	5	prefer	prefer	VERB
aijssr-1783	250	6	to	to	PART
aijssr-1783	250	7	remain	remain	VERB
aijssr-1783	250	8	informal	informal	ADJ
aijssr-1783	250	9	as	as	SCONJ
aijssr-1783	250	10	the	the	DET
aijssr-1783	250	11	registration	registration	NOUN
aijssr-1783	250	12	requirements	requirement	NOUN
aijssr-1783	250	13	and	and	CCONJ
aijssr-1783	250	14	procedures	procedure	NOUN
aijssr-1783	250	15	are	be	AUX
aijssr-1783	250	16	not	not	PART
aijssr-1783	250	17	readily	readily	ADV
aijssr-1783	250	18	understood	understand	VERB
aijssr-1783	250	19	.	.	PUNCT
aijssr-1783	251	1	to	to	PART
aijssr-1783	251	2	achieve	achieve	VERB
aijssr-1783	251	3	full	full	ADJ
aijssr-1783	251	4	compliance	compliance	NOUN
aijssr-1783	251	5	with	with	ADP
aijssr-1783	251	6	business	business	NOUN
aijssr-1783	251	7	licensing	licensing	NOUN
aijssr-1783	251	8	and	and	CCONJ
aijssr-1783	251	9	reporting	reporting	NOUN
aijssr-1783	251	10	requirements	requirement	NOUN
aijssr-1783	251	11	,	,	PUNCT
aijssr-1783	251	12	smes	sme	NOUN
aijssr-1783	251	13	need	need	VERB
aijssr-1783	251	14	to	to	PART
aijssr-1783	251	15	engage	engage	VERB
aijssr-1783	251	16	with	with	ADP
aijssr-1783	251	17	national	national	ADJ
aijssr-1783	251	18	government	government	NOUN
aijssr-1783	251	19	agencies	agency	NOUN
aijssr-1783	251	20	as	as	ADV
aijssr-1783	251	21	well	well	ADV
aijssr-1783	251	22	as	as	ADP
aijssr-1783	251	23	county	county	NOUN
aijssr-1783	251	24	government	government	NOUN
aijssr-1783	251	25	agencies	agency	NOUN
aijssr-1783	251	26	.	.	PUNCT
aijssr-1783	252	1	procedures	procedure	NOUN
aijssr-1783	252	2	and	and	CCONJ
aijssr-1783	252	3	timelines	timeline	NOUN
aijssr-1783	252	4	at	at	ADP
aijssr-1783	252	5	these	these	DET
aijssr-1783	252	6	levels	level	NOUN
aijssr-1783	252	7	are	be	AUX
aijssr-1783	252	8	largely	largely	ADV
aijssr-1783	252	9	invisible	invisible	ADJ
aijssr-1783	252	10	to	to	ADP
aijssr-1783	252	11	small	small	ADJ
aijssr-1783	252	12	businesses	business	NOUN
aijssr-1783	252	13	.	.	PUNCT
aijssr-1783	253	1	our	our	PRON
aijssr-1783	253	2	study	study	NOUN
aijssr-1783	253	3	finds	find	VERB
aijssr-1783	253	4	that	that	SCONJ
aijssr-1783	253	5	smes	sme	NOUN
aijssr-1783	253	6	perceive	perceive	VERB
aijssr-1783	253	7	that	that	SCONJ
aijssr-1783	253	8	government	government	NOUN
aijssr-1783	253	9	rules	rule	NOUN
aijssr-1783	253	10	and	and	CCONJ
aijssr-1783	253	11	regulations	regulation	NOUN
aijssr-1783	253	12	do	do	AUX
aijssr-1783	253	13	not	not	PART
aijssr-1783	253	14	foster	foster	VERB
aijssr-1783	253	15	business	business	NOUN
aijssr-1783	253	16	growth	growth	NOUN
aijssr-1783	253	17	.	.	PUNCT
aijssr-1783	254	1	instead	instead	ADV
aijssr-1783	254	2	,	,	PUNCT
aijssr-1783	254	3	they	they	PRON
aijssr-1783	254	4	exist	exist	VERB
aijssr-1783	254	5	for	for	ADP
aijssr-1783	254	6	government	government	NOUN
aijssr-1783	254	7	revenues	revenue	NOUN
aijssr-1783	254	8	without	without	ADP
aijssr-1783	254	9	any	any	DET
aijssr-1783	254	10	residual	residual	ADJ
aijssr-1783	254	11	value	value	NOUN
aijssr-1783	254	12	to	to	ADP
aijssr-1783	254	13	entrepreneurs	entrepreneur	NOUN
aijssr-1783	254	14	.	.	PUNCT
aijssr-1783	255	1	tax	tax	NOUN
aijssr-1783	255	2	compliance	compliance	NOUN
aijssr-1783	255	3	is	be	AUX
aijssr-1783	255	4	notoriously	notoriously	ADV
aijssr-1783	255	5	low	low	ADJ
aijssr-1783	255	6	among	among	ADP
aijssr-1783	255	7	small	small	ADJ
aijssr-1783	255	8	businesses	business	NOUN
aijssr-1783	255	9	,	,	PUNCT
aijssr-1783	255	10	but	but	CCONJ
aijssr-1783	255	11	the	the	DET
aijssr-1783	255	12	national	national	ADJ
aijssr-1783	255	13	tax	tax	NOUN
aijssr-1783	255	14	policy	policy	NOUN
aijssr-1783	255	15	was	be	AUX
aijssr-1783	255	16	expected	expect	VERB
aijssr-1783	255	17	to	to	PART
aijssr-1783	255	18	act	act	VERB
aijssr-1783	255	19	as	as	ADP
aijssr-1783	255	20	a	a	DET
aijssr-1783	255	21	“	"	PUNCT
aijssr-1783	255	22	sales	sale	NOUN
aijssr-1783	255	23	pitch	pitch	NOUN
aijssr-1783	255	24	”	"	PUNCT
aijssr-1783	255	25	for	for	ADP
aijssr-1783	255	26	tax	tax	NOUN
aijssr-1783	255	27	compliance	compliance	NOUN
aijssr-1783	255	28	.	.	PUNCT
aijssr-1783	256	1	al	al	PROPN
aijssr-1783	256	2	-	-	PUNCT
aijssr-1783	256	3	ttaffi	ttaffi	PROPN
aijssr-1783	256	4	et	et	PROPN
aijssr-1783	256	5	al	al	PROPN
aijssr-1783	256	6	.	.	PROPN
aijssr-1783	257	1	(	(	PUNCT
aijssr-1783	257	2	2021	2021	NUM
aijssr-1783	257	3	)	)	PUNCT
aijssr-1783	257	4	found	find	VERB
aijssr-1783	257	5	that	that	SCONJ
aijssr-1783	257	6	tax	tax	NOUN
aijssr-1783	257	7	penalties	penalty	NOUN
aijssr-1783	257	8	have	have	VERB
aijssr-1783	257	9	no	no	DET
aijssr-1783	257	10	significant	significant	ADJ
aijssr-1783	257	11	impact	impact	NOUN
aijssr-1783	257	12	on	on	ADP
aijssr-1783	257	13	curbing	curb	VERB
aijssr-1783	257	14	tax	tax	NOUN
aijssr-1783	257	15	noncompliance	noncompliance	NOUN
aijssr-1783	257	16	among	among	ADP
aijssr-1783	257	17	smes	sme	NOUN
aijssr-1783	257	18	,	,	PUNCT
aijssr-1783	257	19	although	although	SCONJ
aijssr-1783	257	20	the	the	DET
aijssr-1783	257	21	government	government	NOUN
aijssr-1783	257	22	's	's	PART
aijssr-1783	257	23	use	use	NOUN
aijssr-1783	257	24	of	of	ADP
aijssr-1783	257	25	reliable	reliable	ADJ
aijssr-1783	257	26	data	datum	NOUN
aijssr-1783	257	27	on	on	ADP
aijssr-1783	257	28	profitability	profitability	NOUN
aijssr-1783	257	29	would	would	AUX
aijssr-1783	257	30	be	be	AUX
aijssr-1783	257	31	helpful	helpful	ADJ
aijssr-1783	257	32	.	.	PUNCT
aijssr-1783	258	1	engelschalk	engelschalk	NOUN
aijssr-1783	258	2	and	and	CCONJ
aijssr-1783	258	3	loeprick	loeprick	PROPN
aijssr-1783	258	4	(	(	PUNCT
aijssr-1783	258	5	2015	2015	NUM
aijssr-1783	258	6	)	)	PUNCT
aijssr-1783	258	7	point	point	VERB
aijssr-1783	258	8	out	out	ADP
aijssr-1783	258	9	that	that	SCONJ
aijssr-1783	258	10	small	small	ADJ
aijssr-1783	258	11	businesses	business	NOUN
aijssr-1783	258	12	with	with	ADP
aijssr-1783	258	13	low	low	ADJ
aijssr-1783	258	14	-	-	PUNCT
aijssr-1783	258	15	profit	profit	NOUN
aijssr-1783	258	16	margins	margin	NOUN
aijssr-1783	258	17	find	find	VERB
aijssr-1783	258	18	turnover	turnover	NOUN
aijssr-1783	258	19	tax	tax	NOUN
aijssr-1783	258	20	rates	rate	NOUN
aijssr-1783	258	21	unattractive	unattractive	ADJ
aijssr-1783	258	22	because	because	SCONJ
aijssr-1783	258	23	they	they	PRON
aijssr-1783	258	24	are	be	AUX
aijssr-1783	258	25	usually	usually	ADV
aijssr-1783	258	26	arrived	arrive	VERB
aijssr-1783	258	27	at	at	ADP
aijssr-1783	258	28	by	by	ADP
aijssr-1783	258	29	the	the	DET
aijssr-1783	258	30	government	government	NOUN
aijssr-1783	258	31	without	without	ADP
aijssr-1783	258	32	using	use	VERB
aijssr-1783	258	33	reliable	reliable	ADJ
aijssr-1783	258	34	data	datum	NOUN
aijssr-1783	258	35	on	on	ADP
aijssr-1783	258	36	the	the	DET
aijssr-1783	258	37	profitability	profitability	NOUN
aijssr-1783	258	38	of	of	ADP
aijssr-1783	258	39	smes	sme	NOUN
aijssr-1783	258	40	.	.	PUNCT
aijssr-1783	259	1	however	however	ADV
aijssr-1783	259	2	,	,	PUNCT
aijssr-1783	259	3	there	there	PRON
aijssr-1783	259	4	is	be	VERB
aijssr-1783	259	5	an	an	DET
aijssr-1783	259	6	opportunity	opportunity	NOUN
aijssr-1783	259	7	for	for	SCONJ
aijssr-1783	259	8	tax	tax	NOUN
aijssr-1783	259	9	policy	policy	NOUN
aijssr-1783	259	10	framers	framer	NOUN
aijssr-1783	259	11	to	to	PART
aijssr-1783	259	12	engage	engage	VERB
aijssr-1783	259	13	with	with	ADP
aijssr-1783	259	14	the	the	DET
aijssr-1783	259	15	sme	sme	NOUN
aijssr-1783	259	16	sector	sector	NOUN
aijssr-1783	259	17	to	to	PART
aijssr-1783	259	18	drive	drive	VERB
aijssr-1783	259	19	formalization	formalization	NOUN
aijssr-1783	259	20	and	and	CCONJ
aijssr-1783	259	21	compliance	compliance	NOUN
aijssr-1783	259	22	while	while	SCONJ
aijssr-1783	259	23	apportioning	apportion	VERB
aijssr-1783	259	24	incentives	incentive	NOUN
aijssr-1783	259	25	where	where	SCONJ
aijssr-1783	259	26	applicable	applicable	ADJ
aijssr-1783	259	27	.	.	PUNCT
aijssr-1783	260	1	the	the	DET
aijssr-1783	260	2	draft	draft	NOUN
aijssr-1783	260	3	national	national	ADJ
aijssr-1783	260	4	tax	tax	NOUN
aijssr-1783	260	5	policy	policy	NOUN
aijssr-1783	260	6	provides	provide	VERB
aijssr-1783	260	7	for	for	ADP
aijssr-1783	260	8	a	a	DET
aijssr-1783	260	9	comprehensive	comprehensive	ADJ
aijssr-1783	260	10	review	review	NOUN
aijssr-1783	260	11	of	of	ADP
aijssr-1783	260	12	tax	tax	NOUN
aijssr-1783	260	13	laws	law	NOUN
aijssr-1783	260	14	every	every	DET
aijssr-1783	260	15	five	five	NUM
aijssr-1783	260	16	years	year	NOUN
aijssr-1783	260	17	.	.	PUNCT
aijssr-1783	261	1	one	one	NUM
aijssr-1783	261	2	of	of	ADP
aijssr-1783	261	3	the	the	DET
aijssr-1783	261	4	priorities	priority	NOUN
aijssr-1783	261	5	in	in	ADP
aijssr-1783	261	6	the	the	DET
aijssr-1783	261	7	current	current	ADJ
aijssr-1783	261	8	period	period	NOUN
aijssr-1783	261	9	would	would	AUX
aijssr-1783	261	10	have	have	AUX
aijssr-1783	261	11	been	be	AUX
aijssr-1783	261	12	providing	provide	VERB
aijssr-1783	261	13	incentives	incentive	NOUN
aijssr-1783	261	14	under	under	ADP
aijssr-1783	261	15	the	the	DET
aijssr-1783	261	16	digital	digital	ADJ
aijssr-1783	261	17	services	service	NOUN
aijssr-1783	261	18	tax	tax	NOUN
aijssr-1783	261	19	(	(	PUNCT
aijssr-1783	261	20	dst	dst	PROPN
aijssr-1783	261	21	)	)	PUNCT
aijssr-1783	261	22	if	if	SCONJ
aijssr-1783	261	23	organizations	organization	NOUN
aijssr-1783	261	24	assist	assist	VERB
aijssr-1783	261	25	smalland	smalland	NOUN
aijssr-1783	261	26	medium	medium	ADJ
aijssr-1783	261	27	-	-	PUNCT
aijssr-1783	261	28	sized	sized	ADJ
aijssr-1783	261	29	enterprises	enterprise	NOUN
aijssr-1783	261	30	to	to	PART
aijssr-1783	261	31	organize	organize	VERB
aijssr-1783	261	32	their	their	PRON
aijssr-1783	261	33	business	business	NOUN
aijssr-1783	261	34	records	record	NOUN
aijssr-1783	261	35	.	.	PUNCT
aijssr-1783	262	1	it	it	PRON
aijssr-1783	262	2	is	be	AUX
aijssr-1783	262	3	this	this	DET
aijssr-1783	262	4	study	study	NOUN
aijssr-1783	262	5	’s	’s	PART
aijssr-1783	262	6	view	view	NOUN
aijssr-1783	262	7	that	that	SCONJ
aijssr-1783	262	8	the	the	DET
aijssr-1783	262	9	priority	priority	NOUN
aijssr-1783	262	10	at	at	ADP
aijssr-1783	262	11	this	this	DET
aijssr-1783	262	12	stage	stage	NOUN
aijssr-1783	262	13	should	should	AUX
aijssr-1783	262	14	be	be	AUX
aijssr-1783	262	15	on	on	ADP
aijssr-1783	262	16	the	the	DET
aijssr-1783	262	17	registration	registration	NOUN
aijssr-1783	262	18	of	of	ADP
aijssr-1783	262	19	new	new	ADJ
aijssr-1783	262	20	taxpayers	taxpayer	NOUN
aijssr-1783	262	21	without	without	ADP
aijssr-1783	262	22	the	the	DET
aijssr-1783	262	23	burden	burden	NOUN
aijssr-1783	262	24	of	of	ADP
aijssr-1783	262	25	immediate	immediate	ADJ
aijssr-1783	262	26	tax	tax	NOUN
aijssr-1783	262	27	compliance	compliance	NOUN
aijssr-1783	262	28	.	.	PUNCT
aijssr-1783	263	1	this	this	PRON
aijssr-1783	263	2	can	can	AUX
aijssr-1783	263	3	be	be	AUX
aijssr-1783	263	4	achieved	achieve	VERB
aijssr-1783	263	5	quicker	quick	ADV
aijssr-1783	263	6	for	for	ADP
aijssr-1783	263	7	smes	sme	NOUN
aijssr-1783	263	8	that	that	PRON
aijssr-1783	263	9	are	be	AUX
aijssr-1783	263	10	looking	look	VERB
aijssr-1783	263	11	to	to	PART
aijssr-1783	263	12	expand	expand	VERB
aijssr-1783	263	13	their	their	PRON
aijssr-1783	263	14	markets	market	NOUN
aijssr-1783	263	15	through	through	ADP
aijssr-1783	263	16	online	online	ADJ
aijssr-1783	263	17	infrastructure	infrastructure	NOUN
aijssr-1783	263	18	or	or	CCONJ
aijssr-1783	263	19	use	use	VERB
aijssr-1783	263	20	digital	digital	ADJ
aijssr-1783	263	21	business	business	NOUN
aijssr-1783	263	22	systems	system	NOUN
aijssr-1783	263	23	,	,	PUNCT
aijssr-1783	263	24	where	where	SCONJ
aijssr-1783	263	25	business	business	NOUN
aijssr-1783	263	26	transaction	transaction	NOUN
aijssr-1783	263	27	records	record	NOUN
aijssr-1783	263	28	in	in	ADP
aijssr-1783	263	29	these	these	DET
aijssr-1783	263	30	platforms	platform	NOUN
aijssr-1783	263	31	can	can	AUX
aijssr-1783	263	32	be	be	AUX
aijssr-1783	263	33	designed	design	VERB
aijssr-1783	263	34	to	to	PART
aijssr-1783	263	35	fit	fit	VERB
aijssr-1783	263	36	tax	tax	NOUN
aijssr-1783	263	37	reporting	reporting	NOUN
aijssr-1783	263	38	requirements	requirement	NOUN
aijssr-1783	263	39	.	.	PUNCT
aijssr-1783	264	1	as	as	SCONJ
aijssr-1783	264	2	it	it	PRON
aijssr-1783	264	3	stands	stand	VERB
aijssr-1783	264	4	today	today	NOUN
aijssr-1783	264	5	,	,	PUNCT
aijssr-1783	264	6	dst	dst	PROPN
aijssr-1783	264	7	is	be	AUX
aijssr-1783	264	8	not	not	PART
aijssr-1783	264	9	well	well	ADV
aijssr-1783	264	10	understood	understand	VERB
aijssr-1783	264	11	by	by	ADP
aijssr-1783	264	12	many	many	ADJ
aijssr-1783	264	13	taxpayers	taxpayer	NOUN
aijssr-1783	264	14	and	and	CCONJ
aijssr-1783	264	15	doubling	double	VERB
aijssr-1783	264	16	its	its	PRON
aijssr-1783	264	17	rate	rate	NOUN
aijssr-1783	264	18	may	may	AUX
aijssr-1783	264	19	dissuade	dissuade	VERB
aijssr-1783	264	20	patronage	patronage	NOUN
aijssr-1783	264	21	of	of	ADP
aijssr-1783	264	22	digital	digital	ADJ
aijssr-1783	264	23	platforms	platform	NOUN
aijssr-1783	264	24	and	and	CCONJ
aijssr-1783	264	25	slow	slow	VERB
aijssr-1783	264	26	down	down	ADP
aijssr-1783	264	27	government	government	NOUN
aijssr-1783	264	28	efforts	effort	NOUN
aijssr-1783	264	29	to	to	PART
aijssr-1783	264	30	comply	comply	VERB
aijssr-1783	264	31	with	with	ADP
aijssr-1783	264	32	this	this	DET
aijssr-1783	264	33	new	new	ADJ
aijssr-1783	264	34	law	law	NOUN
aijssr-1783	264	35	(	(	PUNCT
aijssr-1783	264	36	njanja	njanja	NOUN
aijssr-1783	264	37	,	,	PUNCT
aijssr-1783	264	38	2022	2022	NUM
aijssr-1783	264	39	)	)	PUNCT
aijssr-1783	264	40	.	.	PUNCT
aijssr-1783	265	1	for	for	ADP
aijssr-1783	265	2	small	small	ADJ
aijssr-1783	265	3	businesses	business	NOUN
aijssr-1783	265	4	,	,	PUNCT
aijssr-1783	265	5	matters	matter	NOUN
aijssr-1783	265	6	related	relate	VERB
aijssr-1783	265	7	to	to	ADP
aijssr-1783	265	8	taxation	taxation	NOUN
aijssr-1783	265	9	can	can	AUX
aijssr-1783	265	10	be	be	AUX
aijssr-1783	265	11	complicated	complicate	VERB
aijssr-1783	265	12	.	.	PUNCT
aijssr-1783	266	1	in	in	ADP
aijssr-1783	266	2	kenya	kenya	PROPN
aijssr-1783	266	3	,	,	PUNCT
aijssr-1783	266	4	for	for	ADP
aijssr-1783	266	5	example	example	NOUN
aijssr-1783	266	6	,	,	PUNCT
aijssr-1783	266	7	tax	tax	NOUN
aijssr-1783	266	8	requirements	requirement	NOUN
aijssr-1783	266	9	are	be	AUX
aijssr-1783	266	10	usually	usually	ADV
aijssr-1783	266	11	delivered	deliver	VERB
aijssr-1783	266	12	through	through	ADP
aijssr-1783	266	13	a	a	DET
aijssr-1783	266	14	legislative	legislative	ADJ
aijssr-1783	266	15	process	process	NOUN
aijssr-1783	266	16	and	and	CCONJ
aijssr-1783	266	17	presented	present	VERB
aijssr-1783	266	18	to	to	ADP
aijssr-1783	266	19	the	the	DET
aijssr-1783	266	20	public	public	NOUN
aijssr-1783	266	21	in	in	ADP
aijssr-1783	266	22	documents	document	NOUN
aijssr-1783	266	23	that	that	PRON
aijssr-1783	266	24	use	use	VERB
aijssr-1783	266	25	technical	technical	ADJ
aijssr-1783	266	26	jargon	jargon	NOUN
aijssr-1783	266	27	and	and	CCONJ
aijssr-1783	266	28	legalistic	legalistic	ADJ
aijssr-1783	266	29	language	language	NOUN
aijssr-1783	266	30	.	.	PUNCT
aijssr-1783	267	1	a	a	DET
aijssr-1783	267	2	typical	typical	ADJ
aijssr-1783	267	3	sme	sme	NOUN
aijssr-1783	267	4	owner	owner	NOUN
aijssr-1783	267	5	may	may	AUX
aijssr-1783	267	6	not	not	PART
aijssr-1783	267	7	readily	readily	ADV
aijssr-1783	267	8	evaluate	evaluate	VERB
aijssr-1783	267	9	and	and	CCONJ
aijssr-1783	267	10	interpret	interpret	VERB
aijssr-1783	267	11	the	the	DET
aijssr-1783	267	12	implications	implication	NOUN
aijssr-1783	267	13	of	of	ADP
aijssr-1783	267	14	tax	tax	NOUN
aijssr-1783	267	15	laws	law	NOUN
aijssr-1783	267	16	for	for	ADP
aijssr-1783	267	17	his	his	PRON
aijssr-1783	267	18	/	/	SYM
aijssr-1783	267	19	her	her	PRON
aijssr-1783	267	20	business	business	NOUN
aijssr-1783	267	21	.	.	PUNCT
aijssr-1783	268	1	it	it	PRON
aijssr-1783	268	2	is	be	AUX
aijssr-1783	268	3	noteworthy	noteworthy	ADJ
aijssr-1783	268	4	that	that	SCONJ
aijssr-1783	268	5	a	a	DET
aijssr-1783	268	6	report	report	NOUN
aijssr-1783	268	7	published	publish	VERB
aijssr-1783	268	8	by	by	ADP
aijssr-1783	268	9	the	the	DET
aijssr-1783	268	10	kenya	kenya	PROPN
aijssr-1783	268	11	national	national	PROPN
aijssr-1783	268	12	bureau	bureau	PROPN
aijssr-1783	268	13	of	of	ADP
aijssr-1783	268	14	statistics	statistic	NOUN
aijssr-1783	268	15	indicates	indicate	VERB
aijssr-1783	268	16	that	that	SCONJ
aijssr-1783	268	17	60.6	60.6	NUM
aijssr-1783	268	18	%	%	NOUN
aijssr-1783	268	19	and	and	CCONJ
aijssr-1783	268	20	90.2	90.2	NUM
aijssr-1783	268	21	%	%	NOUN
aijssr-1783	268	22	of	of	ADP
aijssr-1783	268	23	licensed	licensed	ADJ
aijssr-1783	268	24	and	and	CCONJ
aijssr-1783	268	25	unlicensed	unlicensed	ADJ
aijssr-1783	268	26	establishment	establishment	NOUN
aijssr-1783	268	27	’s	’s	PART
aijssr-1783	268	28	owners	owner	NOUN
aijssr-1783	268	29	have	have	VERB
aijssr-1783	268	30	secondary	secondary	ADJ
aijssr-1783	268	31	level	level	NOUN
aijssr-1783	268	32	as	as	ADP
aijssr-1783	268	33	their	their	PRON
aijssr-1783	268	34	highest	high	ADJ
aijssr-1783	268	35	educational	educational	ADJ
aijssr-1783	268	36	attainment	attainment	NOUN
aijssr-1783	268	37	;	;	PUNCT
aijssr-1783	268	38	71.1	71.1	NUM
aijssr-1783	268	39	%	%	NOUN
aijssr-1783	268	40	of	of	ADP
aijssr-1783	268	41	unlicensed	unlicensed	ADJ
aijssr-1783	268	42	business	business	NOUN
aijssr-1783	268	43	owners	owner	NOUN
aijssr-1783	268	44	have	have	AUX
aijssr-1783	268	45	not	not	PART
aijssr-1783	268	46	gone	go	VERB
aijssr-1783	268	47	beyond	beyond	ADP
aijssr-1783	268	48	primary	primary	ADJ
aijssr-1783	268	49	school	school	NOUN
aijssr-1783	268	50	(	(	PUNCT
aijssr-1783	268	51	knbs	knbs	PROPN
aijssr-1783	268	52	,	,	PUNCT
aijssr-1783	268	53	2016	2016	NUM
aijssr-1783	268	54	)	)	PUNCT
aijssr-1783	268	55	.	.	PUNCT
aijssr-1783	269	1	the	the	DET
aijssr-1783	269	2	oecd	oecd	PROPN
aijssr-1783	269	3	(	(	PUNCT
aijssr-1783	269	4	2012	2012	NUM
aijssr-1783	269	5	)	)	PUNCT
aijssr-1783	269	6	recommends	recommend	VERB
aijssr-1783	269	7	that	that	SCONJ
aijssr-1783	269	8	tax	tax	NOUN
aijssr-1783	269	9	administrators	administrator	NOUN
aijssr-1783	269	10	focus	focus	VERB
aijssr-1783	269	11	on	on	ADP
aijssr-1783	269	12	the	the	DET
aijssr-1783	269	13	end	end	NOUN
aijssr-1783	269	14	-	-	PUNCT
aijssr-1783	269	15	to	to	ADP
aijssr-1783	269	16	-	-	PUNCT
aijssr-1783	269	17	end	end	NOUN
aijssr-1783	269	18	process	process	NOUN
aijssr-1783	269	19	surrounding	surround	VERB
aijssr-1783	269	20	business	business	NOUN
aijssr-1783	269	21	licensing	licensing	NOUN
aijssr-1783	269	22	rather	rather	ADV
aijssr-1783	269	23	than	than	ADP
aijssr-1783	269	24	just	just	ADV
aijssr-1783	269	25	the	the	DET
aijssr-1783	269	26	tax	tax	NOUN
aijssr-1783	269	27	compliance	compliance	NOUN
aijssr-1783	269	28	processes	process	NOUN
aijssr-1783	269	29	.	.	PUNCT
aijssr-1783	270	1	most	most	ADJ
aijssr-1783	270	2	businesses	business	NOUN
aijssr-1783	270	3	acquire	acquire	VERB
aijssr-1783	270	4	annual	annual	ADJ
aijssr-1783	270	5	trade	trade	NOUN
aijssr-1783	270	6	licenses	license	NOUN
aijssr-1783	270	7	from	from	ADP
aijssr-1783	270	8	their	their	PRON
aijssr-1783	270	9	respective	respective	ADJ
aijssr-1783	270	10	otieno	otieno	NOUN
aijssr-1783	270	11	,	,	PUNCT
aijssr-1783	270	12	american	american	PROPN
aijssr-1783	270	13	international	international	PROPN
aijssr-1783	270	14	journal	journal	PROPN
aijssr-1783	270	15	of	of	ADP
aijssr-1783	270	16	social	social	ADJ
aijssr-1783	270	17	science	science	NOUN
aijssr-1783	270	18	research	research	NOUN
aijssr-1783	270	19	12(1	12(1	PROPN
aijssr-1783	270	20	)	)	PUNCT
aijssr-1783	270	21	(	(	PUNCT
aijssr-1783	270	22	2022	2022	NUM
aijssr-1783	270	23	)	)	PUNCT
aijssr-1783	270	24	,	,	PUNCT
aijssr-1783	270	25	30	30	NUM
aijssr-1783	270	26	-	-	SYM
aijssr-1783	270	27	38	38	NUM
aijssr-1783	270	28	36	36	NUM
aijssr-1783	270	29	counties	county	NOUN
aijssr-1783	270	30	;	;	PUNCT
aijssr-1783	270	31	the	the	DET
aijssr-1783	270	32	use	use	NOUN
aijssr-1783	270	33	of	of	ADP
aijssr-1783	270	34	presumptive	presumptive	ADJ
aijssr-1783	270	35	tax	tax	NOUN
aijssr-1783	270	36	at	at	ADP
aijssr-1783	270	37	the	the	DET
aijssr-1783	270	38	point	point	NOUN
aijssr-1783	270	39	of	of	ADP
aijssr-1783	270	40	purchasing	purchase	VERB
aijssr-1783	270	41	the	the	DET
aijssr-1783	270	42	license	license	NOUN
aijssr-1783	270	43	would	would	AUX
aijssr-1783	270	44	be	be	AUX
aijssr-1783	270	45	an	an	DET
aijssr-1783	270	46	ideal	ideal	ADJ
aijssr-1783	270	47	starting	starting	NOUN
aijssr-1783	270	48	point	point	NOUN
aijssr-1783	270	49	for	for	ADP
aijssr-1783	270	50	analysing	analyse	VERB
aijssr-1783	270	51	data	datum	NOUN
aijssr-1783	270	52	collected	collect	VERB
aijssr-1783	270	53	from	from	ADP
aijssr-1783	270	54	county	county	NOUN
aijssr-1783	270	55	licensing	licensing	NOUN
aijssr-1783	270	56	processes	process	NOUN
aijssr-1783	270	57	.	.	PUNCT
aijssr-1783	271	1	our	our	PRON
aijssr-1783	271	2	scan	scan	NOUN
aijssr-1783	271	3	of	of	ADP
aijssr-1783	271	4	county	county	NOUN
aijssr-1783	271	5	licenses	license	NOUN
aijssr-1783	271	6	shows	show	VERB
aijssr-1783	271	7	that	that	SCONJ
aijssr-1783	271	8	there	there	PRON
aijssr-1783	271	9	are	be	VERB
aijssr-1783	271	10	three	three	NUM
aijssr-1783	271	11	categories	category	NOUN
aijssr-1783	271	12	based	base	VERB
aijssr-1783	271	13	on	on	ADP
aijssr-1783	271	14	the	the	DET
aijssr-1783	271	15	core	core	NOUN
aijssr-1783	271	16	business	business	NOUN
aijssr-1783	271	17	(	(	PUNCT
aijssr-1783	271	18	sector	sector	NOUN
aijssr-1783	271	19	and	and	CCONJ
aijssr-1783	271	20	subsector	subsector	NOUN
aijssr-1783	271	21	)	)	PUNCT
aijssr-1783	271	22	,	,	PUNCT
aijssr-1783	271	23	location	location	NOUN
aijssr-1783	271	24	(	(	PUNCT
aijssr-1783	271	25	whether	whether	SCONJ
aijssr-1783	271	26	rural	rural	ADJ
aijssr-1783	271	27	or	or	CCONJ
aijssr-1783	271	28	urban	urban	ADJ
aijssr-1783	271	29	)	)	PUNCT
aijssr-1783	271	30	and	and	CCONJ
aijssr-1783	271	31	size	size	NOUN
aijssr-1783	271	32	of	of	ADP
aijssr-1783	271	33	the	the	DET
aijssr-1783	271	34	company	company	NOUN
aijssr-1783	271	35	(	(	PUNCT
aijssr-1783	271	36	employee	employee	NOUN
aijssr-1783	271	37	size	size	NOUN
aijssr-1783	271	38	or	or	CCONJ
aijssr-1783	271	39	annual	annual	ADJ
aijssr-1783	271	40	revenue	revenue	NOUN
aijssr-1783	271	41	)	)	PUNCT
aijssr-1783	271	42	.	.	PUNCT
aijssr-1783	272	1	tax	tax	NOUN
aijssr-1783	272	2	policy	policy	NOUN
aijssr-1783	272	3	formulators	formulator	NOUN
aijssr-1783	272	4	can	can	AUX
aijssr-1783	272	5	leverage	leverage	VERB
aijssr-1783	272	6	this	this	DET
aijssr-1783	272	7	information	information	NOUN
aijssr-1783	272	8	to	to	PART
aijssr-1783	272	9	formulate	formulate	VERB
aijssr-1783	272	10	future	future	ADJ
aijssr-1783	272	11	taxation	taxation	NOUN
aijssr-1783	272	12	measures	measure	NOUN
aijssr-1783	272	13	.	.	PUNCT
aijssr-1783	273	1	barreix	barreix	VERB
aijssr-1783	273	2	and	and	CCONJ
aijssr-1783	273	3	gonzález	gonzález	PROPN
aijssr-1783	273	4	(	(	PUNCT
aijssr-1783	273	5	2020	2020	NUM
aijssr-1783	273	6	)	)	PUNCT
aijssr-1783	273	7	propose	propose	VERB
aijssr-1783	273	8	that	that	SCONJ
aijssr-1783	273	9	pension	pension	NOUN
aijssr-1783	273	10	and	and	CCONJ
aijssr-1783	273	11	health	health	NOUN
aijssr-1783	273	12	coverage	coverage	NOUN
aijssr-1783	273	13	be	be	AUX
aijssr-1783	273	14	included	include	VERB
aijssr-1783	273	15	in	in	ADP
aijssr-1783	273	16	the	the	DET
aijssr-1783	273	17	remittance	remittance	NOUN
aijssr-1783	273	18	of	of	ADP
aijssr-1783	273	19	taxes	taxis	NOUN
aijssr-1783	273	20	by	by	ADP
aijssr-1783	273	21	providing	provide	VERB
aijssr-1783	273	22	benefits	benefit	NOUN
aijssr-1783	273	23	to	to	ADP
aijssr-1783	273	24	employees	employee	NOUN
aijssr-1783	273	25	and	and	CCONJ
aijssr-1783	273	26	their	their	PRON
aijssr-1783	273	27	families	family	NOUN
aijssr-1783	273	28	,	,	PUNCT
aijssr-1783	273	29	including	include	VERB
aijssr-1783	273	30	those	those	PRON
aijssr-1783	273	31	who	who	PRON
aijssr-1783	273	32	are	be	AUX
aijssr-1783	273	33	not	not	PART
aijssr-1783	273	34	members	member	NOUN
aijssr-1783	273	35	of	of	ADP
aijssr-1783	273	36	social	social	ADJ
aijssr-1783	273	37	security	security	NOUN
aijssr-1783	273	38	programs	program	NOUN
aijssr-1783	273	39	.	.	PUNCT
aijssr-1783	274	1	such	such	DET
aijssr-1783	274	2	an	an	DET
aijssr-1783	274	3	approach	approach	NOUN
aijssr-1783	274	4	would	would	AUX
aijssr-1783	274	5	present	present	VERB
aijssr-1783	274	6	immediate	immediate	ADJ
aijssr-1783	274	7	,	,	PUNCT
aijssr-1783	274	8	direct	direct	ADJ
aijssr-1783	274	9	and	and	CCONJ
aijssr-1783	274	10	tangible	tangible	ADJ
aijssr-1783	274	11	benefits	benefit	NOUN
aijssr-1783	274	12	to	to	PART
aijssr-1783	274	13	smalland	smalland	VERB
aijssr-1783	274	14	medium	medium	ADJ
aijssr-1783	274	15	-	-	PUNCT
aijssr-1783	274	16	sized	sized	ADJ
aijssr-1783	274	17	enterprises	enterprise	NOUN
aijssr-1783	274	18	.	.	PUNCT
aijssr-1783	275	1	it	it	PRON
aijssr-1783	275	2	is	be	AUX
aijssr-1783	275	3	noteworthy	noteworthy	ADJ
aijssr-1783	275	4	that	that	SCONJ
aijssr-1783	275	5	universal	universal	ADJ
aijssr-1783	275	6	health	health	NOUN
aijssr-1783	275	7	coverage	coverage	NOUN
aijssr-1783	275	8	is	be	AUX
aijssr-1783	275	9	part	part	NOUN
aijssr-1783	275	10	of	of	ADP
aijssr-1783	275	11	kenya	kenya	PROPN
aijssr-1783	275	12	’s	’s	PART
aijssr-1783	275	13	economic	economic	PROPN
aijssr-1783	275	14	development	development	PROPN
aijssr-1783	275	15	blueprint	blueprint	NOUN
aijssr-1783	275	16	(	(	PUNCT
aijssr-1783	275	17	kenya	kenya	PROPN
aijssr-1783	275	18	universal	universal	PROPN
aijssr-1783	275	19	healthcare	healthcare	PROPN
aijssr-1783	275	20	coverage	coverage	NOUN
aijssr-1783	275	21	,	,	PUNCT
aijssr-1783	275	22	2018	2018	NUM
aijssr-1783	275	23	)	)	PUNCT
aijssr-1783	275	24	.	.	PUNCT
aijssr-1783	276	1	there	there	PRON
aijssr-1783	276	2	may	may	AUX
aijssr-1783	276	3	be	be	AUX
aijssr-1783	276	4	benefits	benefit	NOUN
aijssr-1783	276	5	associated	associate	VERB
aijssr-1783	276	6	with	with	ADP
aijssr-1783	276	7	bundling	bundle	VERB
aijssr-1783	276	8	nhif	nhif	PROPN
aijssr-1783	276	9	payments	payment	NOUN
aijssr-1783	276	10	with	with	ADP
aijssr-1783	276	11	sme	sme	ADJ
aijssr-1783	276	12	tax	tax	NOUN
aijssr-1783	276	13	payments	payment	NOUN
aijssr-1783	276	14	to	to	PART
aijssr-1783	276	15	signal	signal	VERB
aijssr-1783	276	16	governmentsponsored	governmentsponsore	VERB
aijssr-1783	276	17	health	health	NOUN
aijssr-1783	276	18	care	care	NOUN
aijssr-1783	276	19	for	for	ADP
aijssr-1783	276	20	all	all	DET
aijssr-1783	276	21	taxpayers	taxpayer	NOUN
aijssr-1783	276	22	.	.	PUNCT
aijssr-1783	277	1	national	national	ADJ
aijssr-1783	277	2	social	social	ADJ
aijssr-1783	277	3	security	security	NOUN
aijssr-1783	277	4	fund	fund	NOUN
aijssr-1783	277	5	payments	payment	NOUN
aijssr-1783	277	6	could	could	AUX
aijssr-1783	277	7	also	also	ADV
aijssr-1783	277	8	be	be	AUX
aijssr-1783	277	9	included	include	VERB
aijssr-1783	277	10	.	.	PUNCT
aijssr-1783	278	1	lessons	lesson	NOUN
aijssr-1783	278	2	from	from	ADP
aijssr-1783	278	3	brazil	brazil	PROPN
aijssr-1783	278	4	to	to	PART
aijssr-1783	278	5	motivate	motivate	VERB
aijssr-1783	278	6	the	the	DET
aijssr-1783	278	7	formalization	formalization	NOUN
aijssr-1783	278	8	of	of	ADP
aijssr-1783	278	9	smes	sme	NOUN
aijssr-1783	278	10	,	,	PUNCT
aijssr-1783	278	11	the	the	DET
aijssr-1783	278	12	brazilian	brazilian	ADJ
aijssr-1783	278	13	government	government	NOUN
aijssr-1783	278	14	introduced	introduce	VERB
aijssr-1783	278	15	simples	simple	NOUN
aijssr-1783	278	16	nacional	nacional	ADJ
aijssr-1783	278	17	tax	tax	NOUN
aijssr-1783	278	18	regime	regime	NOUN
aijssr-1783	278	19	,	,	PUNCT
aijssr-1783	278	20	which	which	PRON
aijssr-1783	278	21	was	be	AUX
aijssr-1783	278	22	well	well	ADV
aijssr-1783	278	23	received	receive	VERB
aijssr-1783	278	24	in	in	ADP
aijssr-1783	278	25	the	the	DET
aijssr-1783	278	26	market	market	NOUN
aijssr-1783	278	27	.	.	PUNCT
aijssr-1783	279	1	simples	simple	NOUN
aijssr-1783	279	2	nacional	nacional	ADJ
aijssr-1783	279	3	covers	cover	VERB
aijssr-1783	279	4	65	65	NUM
aijssr-1783	279	5	%	%	NOUN
aijssr-1783	279	6	of	of	ADP
aijssr-1783	279	7	brazilian	brazilian	ADJ
aijssr-1783	279	8	companies	company	NOUN
aijssr-1783	279	9	and	and	CCONJ
aijssr-1783	279	10	accounts	account	VERB
aijssr-1783	279	11	for	for	ADP
aijssr-1783	279	12	one	one	NUM
aijssr-1783	279	13	-	-	PUNCT
aijssr-1783	279	14	quarter	quarter	NOUN
aijssr-1783	279	15	of	of	ADP
aijssr-1783	279	16	federal	federal	ADJ
aijssr-1783	279	17	tax	tax	NOUN
aijssr-1783	279	18	exemptions	exemption	NOUN
aijssr-1783	279	19	(	(	PUNCT
aijssr-1783	279	20	pesssa	pesssa	NOUN
aijssr-1783	279	21	et	et	PROPN
aijssr-1783	279	22	al	al	PROPN
aijssr-1783	279	23	.	.	PROPN
aijssr-1783	279	24	,	,	PUNCT
aijssr-1783	279	25	2015	2015	NUM
aijssr-1783	279	26	)	)	PUNCT
aijssr-1783	279	27	.	.	PUNCT
aijssr-1783	280	1	the	the	DET
aijssr-1783	280	2	tax	tax	NOUN
aijssr-1783	280	3	regime	regime	NOUN
aijssr-1783	280	4	was	be	AUX
aijssr-1783	280	5	a	a	DET
aijssr-1783	280	6	part	part	NOUN
aijssr-1783	280	7	of	of	ADP
aijssr-1783	280	8	a	a	DET
aijssr-1783	280	9	wider	wide	ADJ
aijssr-1783	280	10	government	government	NOUN
aijssr-1783	280	11	scheme	scheme	NOUN
aijssr-1783	280	12	aimed	aim	VERB
aijssr-1783	280	13	at	at	ADP
aijssr-1783	280	14	supporting	support	VERB
aijssr-1783	280	15	the	the	DET
aijssr-1783	280	16	development	development	NOUN
aijssr-1783	280	17	of	of	ADP
aijssr-1783	280	18	smes	sme	NOUN
aijssr-1783	280	19	.	.	PUNCT
aijssr-1783	281	1	the	the	DET
aijssr-1783	281	2	reforms	reform	NOUN
aijssr-1783	281	3	included	include	VERB
aijssr-1783	281	4	simplifying	simplify	VERB
aijssr-1783	281	5	licensing	licensing	NOUN
aijssr-1783	281	6	and	and	CCONJ
aijssr-1783	281	7	access	access	NOUN
aijssr-1783	281	8	to	to	ADP
aijssr-1783	281	9	finance	finance	NOUN
aijssr-1783	281	10	.	.	PUNCT
aijssr-1783	282	1	one	one	NUM
aijssr-1783	282	2	of	of	ADP
aijssr-1783	282	3	the	the	DET
aijssr-1783	282	4	key	key	ADJ
aijssr-1783	282	5	success	success	NOUN
aijssr-1783	282	6	factors	factor	NOUN
aijssr-1783	282	7	in	in	ADP
aijssr-1783	282	8	tax	tax	NOUN
aijssr-1783	282	9	administration	administration	NOUN
aijssr-1783	282	10	is	be	AUX
aijssr-1783	282	11	the	the	DET
aijssr-1783	282	12	close	close	ADJ
aijssr-1783	282	13	collaboration	collaboration	NOUN
aijssr-1783	282	14	between	between	ADP
aijssr-1783	282	15	the	the	DET
aijssr-1783	282	16	government	government	NOUN
aijssr-1783	282	17	and	and	CCONJ
aijssr-1783	282	18	smes	sme	NOUN
aijssr-1783	282	19	through	through	ADP
aijssr-1783	282	20	sebrae	sebrae	NOUN
aijssr-1783	282	21	(	(	PUNCT
aijssr-1783	282	22	the	the	DET
aijssr-1783	282	23	brazilian	brazilian	ADJ
aijssr-1783	282	24	support	support	NOUN
aijssr-1783	282	25	service	service	NOUN
aijssr-1783	282	26	for	for	ADP
aijssr-1783	282	27	micro	micro	ADJ
aijssr-1783	282	28	and	and	CCONJ
aijssr-1783	282	29	small	small	ADJ
aijssr-1783	282	30	businesses	business	NOUN
aijssr-1783	282	31	)	)	PUNCT
aijssr-1783	282	32	.	.	PUNCT
aijssr-1783	283	1	sebrae	sebrae	PROPN
aijssr-1783	283	2	is	be	AUX
aijssr-1783	283	3	a	a	DET
aijssr-1783	283	4	quasi	quasi	ADJ
aijssr-1783	283	5	-	-	ADJ
aijssr-1783	283	6	governmental	governmental	ADJ
aijssr-1783	283	7	organization	organization	NOUN
aijssr-1783	283	8	which	which	PRON
aijssr-1783	283	9	acts	act	VERB
aijssr-1783	283	10	as	as	ADP
aijssr-1783	283	11	the	the	DET
aijssr-1783	283	12	main	main	ADJ
aijssr-1783	283	13	service	service	NOUN
aijssr-1783	283	14	delivery	delivery	NOUN
aijssr-1783	283	15	body	body	NOUN
aijssr-1783	283	16	in	in	ADP
aijssr-1783	283	17	brazil	brazil	PROPN
aijssr-1783	283	18	's	's	PART
aijssr-1783	283	19	sme	sme	PROPN
aijssr-1783	283	20	ecosystem	ecosystem	NOUN
aijssr-1783	283	21	.	.	PUNCT
aijssr-1783	284	1	it	it	PRON
aijssr-1783	284	2	has	have	VERB
aijssr-1783	284	3	the	the	DET
aijssr-1783	284	4	equal	equal	ADJ
aijssr-1783	284	5	participation	participation	NOUN
aijssr-1783	284	6	of	of	ADP
aijssr-1783	284	7	private	private	ADJ
aijssr-1783	284	8	and	and	CCONJ
aijssr-1783	284	9	public	public	ADJ
aijssr-1783	284	10	entities	entity	NOUN
aijssr-1783	284	11	.	.	PUNCT
aijssr-1783	285	1	founded	found	VERB
aijssr-1783	285	2	in	in	ADP
aijssr-1783	285	3	1972	1972	NUM
aijssr-1783	285	4	,	,	PUNCT
aijssr-1783	285	5	sebrae	sebrae	PROPN
aijssr-1783	285	6	’s	’s	PART
aijssr-1783	285	7	activities	activity	NOUN
aijssr-1783	285	8	are	be	AUX
aijssr-1783	285	9	coordinated	coordinate	VERB
aijssr-1783	285	10	at	at	ADP
aijssr-1783	285	11	a	a	DET
aijssr-1783	285	12	national	national	ADJ
aijssr-1783	285	13	level	level	NOUN
aijssr-1783	285	14	via	via	ADP
aijssr-1783	285	15	the	the	DET
aijssr-1783	285	16	national	national	PROPN
aijssr-1783	285	17	deliberative	deliberative	ADJ
aijssr-1783	285	18	council	council	NOUN
aijssr-1783	285	19	and	and	CCONJ
aijssr-1783	285	20	executed	execute	VERB
aijssr-1783	285	21	through	through	ADP
aijssr-1783	285	22	field	field	NOUN
aijssr-1783	285	23	offices	office	NOUN
aijssr-1783	285	24	evenly	evenly	ADV
aijssr-1783	285	25	distributed	distribute	VERB
aijssr-1783	285	26	across	across	ADP
aijssr-1783	285	27	all	all	DET
aijssr-1783	285	28	27	27	NUM
aijssr-1783	285	29	brazilian	brazilian	ADJ
aijssr-1783	285	30	states	state	NOUN
aijssr-1783	285	31	.	.	PUNCT
aijssr-1783	286	1	sebrae	sebrae	PROPN
aijssr-1783	286	2	raises	raise	VERB
aijssr-1783	286	3	the	the	DET
aijssr-1783	286	4	bulk	bulk	NOUN
aijssr-1783	286	5	of	of	ADP
aijssr-1783	286	6	its	its	PRON
aijssr-1783	286	7	income	income	NOUN
aijssr-1783	286	8	from	from	ADP
aijssr-1783	286	9	contributions	contribution	NOUN
aijssr-1783	286	10	made	make	VERB
aijssr-1783	286	11	through	through	ADP
aijssr-1783	286	12	the	the	DET
aijssr-1783	286	13	payroll	payroll	NOUN
aijssr-1783	286	14	of	of	ADP
aijssr-1783	286	15	all	all	DET
aijssr-1783	286	16	member	member	NOUN
aijssr-1783	286	17	organizations	organization	NOUN
aijssr-1783	286	18	and	and	CCONJ
aijssr-1783	286	19	fees	fee	NOUN
aijssr-1783	286	20	charged	charge	VERB
aijssr-1783	286	21	for	for	ADP
aijssr-1783	286	22	courses	course	NOUN
aijssr-1783	286	23	offered	offer	VERB
aijssr-1783	286	24	to	to	ADP
aijssr-1783	286	25	businesses	business	NOUN
aijssr-1783	286	26	.	.	PUNCT
aijssr-1783	287	1	the	the	DET
aijssr-1783	287	2	funds	fund	NOUN
aijssr-1783	287	3	raised	raise	VERB
aijssr-1783	287	4	meet	meet	ADJ
aijssr-1783	287	5	operational	operational	ADJ
aijssr-1783	287	6	overheads	overhead	NOUN
aijssr-1783	287	7	,	,	PUNCT
aijssr-1783	287	8	and	and	CCONJ
aijssr-1783	287	9	more	more	ADV
aijssr-1783	287	10	importantly	importantly	ADV
aijssr-1783	287	11	,	,	PUNCT
aijssr-1783	287	12	the	the	DET
aijssr-1783	287	13	development	development	NOUN
aijssr-1783	287	14	of	of	ADP
aijssr-1783	287	15	programmes	programme	NOUN
aijssr-1783	287	16	and	and	CCONJ
aijssr-1783	287	17	initiatives	initiative	NOUN
aijssr-1783	287	18	aimed	aim	VERB
aijssr-1783	287	19	at	at	ADP
aijssr-1783	287	20	creating	create	VERB
aijssr-1783	287	21	sustainable	sustainable	ADJ
aijssr-1783	287	22	growth	growth	NOUN
aijssr-1783	287	23	conditions	condition	NOUN
aijssr-1783	287	24	for	for	ADP
aijssr-1783	287	25	small	small	ADJ
aijssr-1783	287	26	businesses	business	NOUN
aijssr-1783	287	27	.	.	PUNCT
aijssr-1783	288	1	its	its	PRON
aijssr-1783	288	2	broad	broad	ADJ
aijssr-1783	288	3	membership	membership	NOUN
aijssr-1783	288	4	and	and	CCONJ
aijssr-1783	288	5	wide	wide	ADJ
aijssr-1783	288	6	network	network	NOUN
aijssr-1783	288	7	of	of	ADP
aijssr-1783	288	8	service	service	NOUN
aijssr-1783	288	9	centres	centre	NOUN
aijssr-1783	288	10	make	make	VERB
aijssr-1783	288	11	it	it	PRON
aijssr-1783	288	12	an	an	DET
aijssr-1783	288	13	influential	influential	ADJ
aijssr-1783	288	14	player	player	NOUN
aijssr-1783	288	15	capable	capable	ADJ
aijssr-1783	288	16	of	of	ADP
aijssr-1783	288	17	driving	drive	VERB
aijssr-1783	288	18	the	the	DET
aijssr-1783	288	19	sme	sme	NOUN
aijssr-1783	288	20	agenda	agenda	PROPN
aijssr-1783	288	21	effectively	effectively	ADV
aijssr-1783	288	22	.	.	PUNCT
aijssr-1783	289	1	sebrae	sebrae	PROPN
aijssr-1783	289	2	’s	’s	PART
aijssr-1783	289	3	footprint	footprint	NOUN
aijssr-1783	289	4	allows	allow	VERB
aijssr-1783	289	5	it	it	PRON
aijssr-1783	289	6	to	to	PART
aijssr-1783	289	7	adapt	adapt	VERB
aijssr-1783	289	8	to	to	ADP
aijssr-1783	289	9	unique	unique	ADJ
aijssr-1783	289	10	scenarios	scenario	NOUN
aijssr-1783	289	11	that	that	PRON
aijssr-1783	289	12	smes	sme	NOUN
aijssr-1783	289	13	may	may	AUX
aijssr-1783	289	14	bring	bring	VERB
aijssr-1783	289	15	to	to	ADP
aijssr-1783	289	16	the	the	DET
aijssr-1783	289	17	fore	fore	NOUN
aijssr-1783	289	18	from	from	ADP
aijssr-1783	289	19	state	state	NOUN
aijssr-1783	289	20	to	to	PART
aijssr-1783	289	21	state	state	VERB
aijssr-1783	289	22	the	the	DET
aijssr-1783	289	23	consultative	consultative	ADJ
aijssr-1783	289	24	interactions	interaction	NOUN
aijssr-1783	289	25	between	between	ADP
aijssr-1783	289	26	government	government	NOUN
aijssr-1783	289	27	and	and	CCONJ
aijssr-1783	289	28	sebrae	sebrae	NOUN
aijssr-1783	289	29	provide	provide	VERB
aijssr-1783	289	30	smes	sme	NOUN
aijssr-1783	289	31	with	with	ADP
aijssr-1783	289	32	legitimacy	legitimacy	NOUN
aijssr-1783	289	33	,	,	PUNCT
aijssr-1783	289	34	organizational	organizational	ADJ
aijssr-1783	289	35	coherence	coherence	NOUN
aijssr-1783	289	36	and	and	CCONJ
aijssr-1783	289	37	influence	influence	NOUN
aijssr-1783	289	38	over	over	ADP
aijssr-1783	289	39	economic	economic	ADJ
aijssr-1783	289	40	policy	policy	NOUN
aijssr-1783	289	41	decision	decision	NOUN
aijssr-1783	289	42	-	-	PUNCT
aijssr-1783	289	43	making	making	NOUN
aijssr-1783	289	44	.	.	PUNCT
aijssr-1783	290	1	in	in	ADP
aijssr-1783	290	2	exchange	exchange	NOUN
aijssr-1783	290	3	,	,	PUNCT
aijssr-1783	290	4	the	the	DET
aijssr-1783	290	5	government	government	NOUN
aijssr-1783	290	6	leverages	leverage	VERB
aijssr-1783	290	7	sebrae	sebrae	NOUN
aijssr-1783	290	8	’s	’s	PART
aijssr-1783	290	9	network	network	NOUN
aijssr-1783	290	10	and	and	CCONJ
aijssr-1783	290	11	influence	influence	NOUN
aijssr-1783	290	12	to	to	PART
aijssr-1783	290	13	promote	promote	VERB
aijssr-1783	290	14	deep	deep	ADJ
aijssr-1783	290	15	reach	reach	NOUN
aijssr-1783	290	16	into	into	ADP
aijssr-1783	290	17	the	the	DET
aijssr-1783	290	18	business	business	NOUN
aijssr-1783	290	19	community	community	NOUN
aijssr-1783	290	20	,	,	PUNCT
aijssr-1783	290	21	reduce	reduce	VERB
aijssr-1783	290	22	bureaucracy	bureaucracy	NOUN
aijssr-1783	290	23	in	in	ADP
aijssr-1783	290	24	government	government	NOUN
aijssr-1783	290	25	processes	process	NOUN
aijssr-1783	290	26	,	,	PUNCT
aijssr-1783	290	27	and	and	CCONJ
aijssr-1783	290	28	provide	provide	VERB
aijssr-1783	290	29	options	option	NOUN
aijssr-1783	290	30	for	for	ADP
aijssr-1783	290	31	adapting	adapt	VERB
aijssr-1783	290	32	policies	policy	NOUN
aijssr-1783	290	33	to	to	PART
aijssr-1783	290	34	fit	fit	VERB
aijssr-1783	290	35	varied	varied	ADJ
aijssr-1783	290	36	situations	situation	NOUN
aijssr-1783	290	37	.	.	PUNCT
aijssr-1783	291	1	lessons	lesson	NOUN
aijssr-1783	291	2	from	from	ADP
aijssr-1783	291	3	india	india	PROPN
aijssr-1783	291	4	india	india	PROPN
aijssr-1783	291	5	is	be	AUX
aijssr-1783	291	6	recognized	recognize	VERB
aijssr-1783	291	7	for	for	ADP
aijssr-1783	291	8	having	have	VERB
aijssr-1783	291	9	well	well	ADV
aijssr-1783	291	10	-	-	PUNCT
aijssr-1783	291	11	crafted	craft	VERB
aijssr-1783	291	12	fiscal	fiscal	ADJ
aijssr-1783	291	13	and	and	CCONJ
aijssr-1783	291	14	monetary	monetary	ADJ
aijssr-1783	291	15	policies	policy	NOUN
aijssr-1783	291	16	with	with	ADP
aijssr-1783	291	17	an	an	DET
aijssr-1783	291	18	economic	economic	ADJ
aijssr-1783	291	19	growth	growth	NOUN
aijssr-1783	291	20	rate	rate	NOUN
aijssr-1783	291	21	,	,	PUNCT
aijssr-1783	291	22	according	accord	VERB
aijssr-1783	291	23	to	to	ADP
aijssr-1783	291	24	world	world	PROPN
aijssr-1783	291	25	bank	bank	PROPN
aijssr-1783	291	26	estimates	estimate	NOUN
aijssr-1783	291	27	,	,	PUNCT
aijssr-1783	291	28	peaking	peak	VERB
aijssr-1783	291	29	at	at	ADP
aijssr-1783	291	30	7.5	7.5	NUM
aijssr-1783	291	31	%	%	NOUN
aijssr-1783	291	32	to	to	ADP
aijssr-1783	291	33	12.5	12.5	NUM
aijssr-1783	291	34	%	%	NOUN
aijssr-1783	291	35	at	at	ADP
aijssr-1783	291	36	one	one	NUM
aijssr-1783	291	37	time	time	NOUN
aijssr-1783	291	38	–	–	PUNCT
aijssr-1783	291	39	before	before	ADP
aijssr-1783	291	40	declining	decline	VERB
aijssr-1783	291	41	to	to	ADP
aijssr-1783	291	42	4	4	NUM
aijssr-1783	291	43	%	%	NOUN
aijssr-1783	291	44	following	follow	VERB
aijssr-1783	291	45	weaknesses	weakness	NOUN
aijssr-1783	291	46	in	in	ADP
aijssr-1783	291	47	the	the	DET
aijssr-1783	291	48	financial	financial	ADJ
aijssr-1783	291	49	sector	sector	NOUN
aijssr-1783	291	50	,	,	PUNCT
aijssr-1783	291	51	a	a	DET
aijssr-1783	291	52	slowdown	slowdown	NOUN
aijssr-1783	291	53	in	in	ADP
aijssr-1783	291	54	private	private	ADJ
aijssr-1783	291	55	consumption	consumption	NOUN
aijssr-1783	291	56	and	and	CCONJ
aijssr-1783	291	57	impact	impact	NOUN
aijssr-1783	291	58	of	of	ADP
aijssr-1783	291	59	covid-19	covid-19	PROPN
aijssr-1783	291	60	.	.	PUNCT
aijssr-1783	292	1	the	the	DET
aijssr-1783	292	2	country	country	NOUN
aijssr-1783	292	3	is	be	AUX
aijssr-1783	292	4	a	a	DET
aijssr-1783	292	5	hub	hub	NOUN
aijssr-1783	292	6	for	for	ADP
aijssr-1783	292	7	information	information	NOUN
aijssr-1783	292	8	technology	technology	NOUN
aijssr-1783	292	9	services	service	NOUN
aijssr-1783	292	10	.	.	PUNCT
aijssr-1783	293	1	the	the	DET
aijssr-1783	293	2	india	india	PROPN
aijssr-1783	293	3	brand	brand	PROPN
aijssr-1783	293	4	equity	equity	PROPN
aijssr-1783	293	5	foundation	foundation	PROPN
aijssr-1783	293	6	estimates	estimate	VERB
aijssr-1783	293	7	that	that	SCONJ
aijssr-1783	293	8	the	the	DET
aijssr-1783	293	9	domestic	domestic	ADJ
aijssr-1783	293	10	revenue	revenue	NOUN
aijssr-1783	293	11	of	of	ADP
aijssr-1783	293	12	the	the	DET
aijssr-1783	293	13	it	it	PRON
aijssr-1783	293	14	industry	industry	NOUN
aijssr-1783	293	15	is	be	AUX
aijssr-1783	293	16	us$	us$	SYM
aijssr-1783	293	17	45	45	NUM
aijssr-1783	293	18	billion	billion	NUM
aijssr-1783	293	19	and	and	CCONJ
aijssr-1783	293	20	export	export	NOUN
aijssr-1783	293	21	revenue	revenue	NOUN
aijssr-1783	293	22	is	be	AUX
aijssr-1783	293	23	us$	us$	SYM
aijssr-1783	293	24	150	150	NUM
aijssr-1783	293	25	billion	billion	NUM
aijssr-1783	293	26	per	per	ADP
aijssr-1783	293	27	annum	annum	NOUN
aijssr-1783	293	28	.	.	PUNCT
aijssr-1783	294	1	the	the	DET
aijssr-1783	294	2	sector	sector	NOUN
aijssr-1783	294	3	contributes	contribute	VERB
aijssr-1783	294	4	8	8	NUM
aijssr-1783	294	5	%	%	NOUN
aijssr-1783	294	6	of	of	ADP
aijssr-1783	294	7	gdp	gdp	NOUN
aijssr-1783	294	8	and	and	CCONJ
aijssr-1783	294	9	employs	employ	VERB
aijssr-1783	294	10	about	about	ADV
aijssr-1783	294	11	4.5	4.5	NUM
aijssr-1783	294	12	million	million	NUM
aijssr-1783	294	13	people	people	NOUN
aijssr-1783	294	14	.	.	PUNCT
aijssr-1783	295	1	it	it	PRON
aijssr-1783	295	2	is	be	AUX
aijssr-1783	295	3	noteworthy	noteworthy	ADJ
aijssr-1783	295	4	that	that	SCONJ
aijssr-1783	295	5	kenya	kenya	PROPN
aijssr-1783	295	6	looks	look	VERB
aijssr-1783	295	7	to	to	ADP
aijssr-1783	295	8	india	india	PROPN
aijssr-1783	295	9	for	for	ADP
aijssr-1783	295	10	some	some	DET
aijssr-1783	295	11	key	key	ADJ
aijssr-1783	295	12	development	development	NOUN
aijssr-1783	295	13	plans	plan	NOUN
aijssr-1783	295	14	and	and	CCONJ
aijssr-1783	295	15	models	model	NOUN
aijssr-1783	295	16	.	.	PUNCT
aijssr-1783	296	1	trade	trade	NOUN
aijssr-1783	296	2	,	,	PUNCT
aijssr-1783	296	3	cottage	cottage	NOUN
aijssr-1783	296	4	industries	industry	NOUN
aijssr-1783	296	5	,	,	PUNCT
aijssr-1783	296	6	microfinance	microfinance	NOUN
aijssr-1783	296	7	and	and	CCONJ
aijssr-1783	296	8	cooperative	cooperative	ADJ
aijssr-1783	296	9	movement	movement	NOUN
aijssr-1783	296	10	models	model	NOUN
aijssr-1783	296	11	applied	apply	VERB
aijssr-1783	296	12	in	in	ADP
aijssr-1783	296	13	india	india	PROPN
aijssr-1783	296	14	have	have	AUX
aijssr-1783	296	15	contributed	contribute	VERB
aijssr-1783	296	16	to	to	ADP
aijssr-1783	296	17	the	the	DET
aijssr-1783	296	18	structures	structure	NOUN
aijssr-1783	296	19	currently	currently	ADV
aijssr-1783	296	20	in	in	ADP
aijssr-1783	296	21	use	use	NOUN
aijssr-1783	296	22	in	in	ADP
aijssr-1783	296	23	kenya	kenya	PROPN
aijssr-1783	296	24	.	.	PUNCT
aijssr-1783	297	1	in	in	ADP
aijssr-1783	297	2	addition	addition	NOUN
aijssr-1783	297	3	,	,	PUNCT
aijssr-1783	297	4	the	the	DET
aijssr-1783	297	5	concept	concept	NOUN
aijssr-1783	297	6	of	of	ADP
aijssr-1783	297	7	the	the	DET
aijssr-1783	297	8	constituency	constituency	NOUN
aijssr-1783	297	9	development	development	NOUN
aijssr-1783	297	10	fund	fund	PROPN
aijssr-1783	297	11	in	in	ADP
aijssr-1783	297	12	kenya	kenya	PROPN
aijssr-1783	297	13	was	be	AUX
aijssr-1783	297	14	borrowed	borrow	VERB
aijssr-1783	297	15	from	from	ADP
aijssr-1783	297	16	a	a	DET
aijssr-1783	297	17	similar	similar	ADJ
aijssr-1783	297	18	scheme	scheme	NOUN
aijssr-1783	297	19	that	that	PRON
aijssr-1783	297	20	was	be	AUX
aijssr-1783	297	21	successfully	successfully	ADV
aijssr-1783	297	22	implemented	implement	VERB
aijssr-1783	297	23	in	in	ADP
aijssr-1783	297	24	india	india	PROPN
aijssr-1783	297	25	.	.	PUNCT
aijssr-1783	298	1	the	the	DET
aijssr-1783	298	2	indian	indian	ADJ
aijssr-1783	298	3	government	government	NOUN
aijssr-1783	298	4	has	have	AUX
aijssr-1783	298	5	provided	provide	VERB
aijssr-1783	298	6	several	several	ADJ
aijssr-1783	298	7	growth	growth	NOUN
aijssr-1783	298	8	opportunities	opportunity	NOUN
aijssr-1783	298	9	for	for	ADP
aijssr-1783	298	10	the	the	DET
aijssr-1783	298	11	sme	sme	NOUN
aijssr-1783	298	12	sector	sector	NOUN
aijssr-1783	298	13	.	.	PUNCT
aijssr-1783	299	1	there	there	PRON
aijssr-1783	299	2	is	be	VERB
aijssr-1783	299	3	a	a	DET
aijssr-1783	299	4	framework	framework	NOUN
aijssr-1783	299	5	for	for	ADP
aijssr-1783	299	6	smes	sme	NOUN
aijssr-1783	299	7	to	to	PART
aijssr-1783	299	8	raise	raise	VERB
aijssr-1783	299	9	capital	capital	NOUN
aijssr-1783	299	10	through	through	ADP
aijssr-1783	299	11	stock	stock	NOUN
aijssr-1783	299	12	markets	market	NOUN
aijssr-1783	299	13	–	–	PUNCT
aijssr-1783	299	14	again	again	ADV
aijssr-1783	299	15	a	a	DET
aijssr-1783	299	16	feature	feature	NOUN
aijssr-1783	299	17	that	that	PRON
aijssr-1783	299	18	kenya	kenya	PROPN
aijssr-1783	299	19	intends	intend	VERB
aijssr-1783	299	20	to	to	PART
aijssr-1783	299	21	implement	implement	VERB
aijssr-1783	299	22	.	.	PUNCT
aijssr-1783	300	1	government	government	NOUN
aijssr-1783	300	2	e	e	NOUN
aijssr-1783	300	3	-	-	NOUN
aijssr-1783	300	4	marketplace	marketplace	ADJ
aijssr-1783	300	5	(	(	PUNCT
aijssr-1783	300	6	gem	gem	NOUN
aijssr-1783	300	7	)	)	PUNCT
aijssr-1783	300	8	and	and	CCONJ
aijssr-1783	300	9	other	other	ADJ
aijssr-1783	300	10	online	online	ADJ
aijssr-1783	300	11	marketplaces	marketplace	NOUN
aijssr-1783	300	12	have	have	AUX
aijssr-1783	300	13	been	be	AUX
aijssr-1783	300	14	deployed	deploy	VERB
aijssr-1783	300	15	for	for	SCONJ
aijssr-1783	300	16	businesses	business	NOUN
aijssr-1783	300	17	to	to	PART
aijssr-1783	300	18	market	market	VERB
aijssr-1783	300	19	their	their	PRON
aijssr-1783	300	20	products	product	NOUN
aijssr-1783	300	21	.	.	PUNCT
aijssr-1783	301	1	it	it	PRON
aijssr-1783	301	2	is	be	AUX
aijssr-1783	301	3	noteworthy	noteworthy	ADJ
aijssr-1783	301	4	that	that	SCONJ
aijssr-1783	301	5	public	public	ADJ
aijssr-1783	301	6	sector	sector	NOUN
aijssr-1783	301	7	procurement	procurement	NOUN
aijssr-1783	301	8	is	be	AUX
aijssr-1783	301	9	conducted	conduct	VERB
aijssr-1783	301	10	via	via	ADP
aijssr-1783	301	11	the	the	DET
aijssr-1783	301	12	gem	gem	NOUN
aijssr-1783	301	13	platform	platform	NOUN
aijssr-1783	301	14	.	.	PUNCT
aijssr-1783	302	1	as	as	ADP
aijssr-1783	302	2	of	of	ADP
aijssr-1783	302	3	june	june	PROPN
aijssr-1783	302	4	25	25	NUM
aijssr-1783	302	5	,	,	PUNCT
aijssr-1783	302	6	2021	2021	NUM
aijssr-1783	302	7	,	,	PUNCT
aijssr-1783	302	8	gem	gem	NOUN
aijssr-1783	302	9	portal	portal	NOUN
aijssr-1783	302	10	has	have	AUX
aijssr-1783	302	11	served	serve	VERB
aijssr-1783	302	12	6.87	6.87	NUM
aijssr-1783	302	13	million	million	NUM
aijssr-1783	302	14	orders	order	NOUN
aijssr-1783	302	15	worth	worth	ADJ
aijssr-1783	302	16	rs.116,291	rs.116,291	PROPN
aijssr-1783	302	17	crore	crore	NOUN
aijssr-1783	302	18	(	(	PUNCT
aijssr-1783	302	19	us$	us$	SYM
aijssr-1783	302	20	15.67	15.67	NUM
aijssr-1783	302	21	billion	billion	NUM
aijssr-1783	302	22	)	)	PUNCT
aijssr-1783	302	23	from	from	ADP
aijssr-1783	302	24	2	2	NUM
aijssr-1783	302	25	million	million	NUM
aijssr-1783	302	26	registered	register	VERB
aijssr-1783	302	27	sellers	seller	NOUN
aijssr-1783	302	28	and	and	CCONJ
aijssr-1783	302	29	service	service	NOUN
aijssr-1783	302	30	providers	provider	NOUN
aijssr-1783	302	31	for	for	ADP
aijssr-1783	302	32	52,651	52,651	NUM
aijssr-1783	302	33	government	government	NOUN
aijssr-1783	302	34	buyers	buyer	NOUN
aijssr-1783	302	35	.	.	PUNCT
aijssr-1783	303	1	the	the	DET
aijssr-1783	303	2	adoption	adoption	NOUN
aijssr-1783	303	3	of	of	ADP
aijssr-1783	303	4	digital	digital	ADJ
aijssr-1783	303	5	payments	payment	NOUN
aijssr-1783	303	6	has	have	AUX
aijssr-1783	303	7	seen	see	VERB
aijssr-1783	303	8	72	72	NUM
aijssr-1783	303	9	%	%	NOUN
aijssr-1783	303	10	of	of	ADP
aijssr-1783	303	11	sme	sme	NOUN
aijssr-1783	303	12	payments	payment	NOUN
aijssr-1783	303	13	done	do	VERB
aijssr-1783	303	14	through	through	ADP
aijssr-1783	303	15	the	the	DET
aijssr-1783	303	16	digital	digital	ADJ
aijssr-1783	303	17	mode	mode	NOUN
aijssr-1783	303	18	compared	compare	VERB
aijssr-1783	303	19	with	with	ADP
aijssr-1783	303	20	28	28	NUM
aijssr-1783	303	21	%	%	NOUN
aijssr-1783	303	22	of	of	ADP
aijssr-1783	303	23	cash	cash	NOUN
aijssr-1783	303	24	transactions	transaction	NOUN
aijssr-1783	303	25	.	.	PUNCT
aijssr-1783	304	1	the	the	DET
aijssr-1783	304	2	individual	individual	ADJ
aijssr-1783	304	3	business	business	NOUN
aijssr-1783	304	4	transaction	transaction	PROPN
aijssr-1783	304	5	data	datum	NOUN
aijssr-1783	304	6	generated	generate	VERB
aijssr-1783	304	7	through	through	ADP
aijssr-1783	304	8	digital	digital	ADJ
aijssr-1783	304	9	platforms	platform	NOUN
aijssr-1783	304	10	are	be	AUX
aijssr-1783	304	11	used	use	VERB
aijssr-1783	304	12	to	to	PART
aijssr-1783	304	13	craft	craft	VERB
aijssr-1783	304	14	taxation	taxation	NOUN
aijssr-1783	304	15	policies	policy	NOUN
aijssr-1783	304	16	and	and	CCONJ
aijssr-1783	304	17	sector	sector	NOUN
aijssr-1783	304	18	growth	growth	NOUN
aijssr-1783	304	19	programmes	programme	NOUN
aijssr-1783	304	20	.	.	PUNCT
aijssr-1783	305	1	there	there	PRON
aijssr-1783	305	2	is	be	VERB
aijssr-1783	305	3	also	also	ADV
aijssr-1783	305	4	a	a	DET
aijssr-1783	305	5	drive	drive	NOUN
aijssr-1783	305	6	to	to	PART
aijssr-1783	305	7	formalize	formalize	VERB
aijssr-1783	305	8	businesses	business	NOUN
aijssr-1783	305	9	through	through	ADP
aijssr-1783	305	10	an	an	DET
aijssr-1783	305	11	online	online	ADJ
aijssr-1783	305	12	registration	registration	NOUN
aijssr-1783	305	13	platform	platform	NOUN
aijssr-1783	305	14	that	that	PRON
aijssr-1783	305	15	is	be	AUX
aijssr-1783	305	16	focused	focus	VERB
aijssr-1783	305	17	on	on	ADP
aijssr-1783	305	18	the	the	DET
aijssr-1783	305	19	registration	registration	NOUN
aijssr-1783	305	20	of	of	ADP
aijssr-1783	305	21	smes	sme	NOUN
aijssr-1783	305	22	.	.	PUNCT
aijssr-1783	306	1	india	india	PROPN
aijssr-1783	306	2	’s	’s	PART
aijssr-1783	306	3	approach	approach	NOUN
aijssr-1783	306	4	has	have	AUX
aijssr-1783	306	5	been	be	AUX
aijssr-1783	306	6	to	to	PART
aijssr-1783	306	7	focus	focus	VERB
aijssr-1783	306	8	smes	sme	NOUN
aijssr-1783	306	9	on	on	ADP
aijssr-1783	306	10	sectors	sector	NOUN
aijssr-1783	306	11	/	/	SYM
aijssr-1783	306	12	industries	industry	NOUN
aijssr-1783	306	13	in	in	ADP
aijssr-1783	306	14	which	which	PRON
aijssr-1783	306	15	the	the	DET
aijssr-1783	306	16	country	country	NOUN
aijssr-1783	306	17	has	have	VERB
aijssr-1783	306	18	a	a	DET
aijssr-1783	306	19	clear	clear	ADJ
aijssr-1783	306	20	competitive	competitive	ADJ
aijssr-1783	306	21	advantage	advantage	NOUN
aijssr-1783	306	22	in	in	ADP
aijssr-1783	306	23	the	the	DET
aijssr-1783	306	24	global	global	ADJ
aijssr-1783	306	25	market	market	NOUN
aijssr-1783	306	26	space	space	NOUN
aijssr-1783	306	27	.	.	PUNCT
aijssr-1783	307	1	indian	indian	ADJ
aijssr-1783	307	2	fabrics	fabric	NOUN
aijssr-1783	307	3	,	,	PUNCT
aijssr-1783	307	4	for	for	ADP
aijssr-1783	307	5	instance	instance	NOUN
aijssr-1783	307	6	,	,	PUNCT
aijssr-1783	307	7	are	be	AUX
aijssr-1783	307	8	renowned	renowne	VERB
aijssr-1783	307	9	across	across	ADP
aijssr-1783	307	10	the	the	DET
aijssr-1783	307	11	world	world	NOUN
aijssr-1783	307	12	.	.	PUNCT
aijssr-1783	308	1	thus	thus	ADV
aijssr-1783	308	2	,	,	PUNCT
aijssr-1783	308	3	there	there	PRON
aijssr-1783	308	4	are	be	VERB
aijssr-1783	308	5	two	two	NUM
aijssr-1783	308	6	statutory	statutory	ADJ
aijssr-1783	308	7	bodies	body	NOUN
aijssr-1783	308	8	put	put	VERB
aijssr-1783	308	9	in	in	ADP
aijssr-1783	308	10	place	place	NOUN
aijssr-1783	308	11	to	to	PART
aijssr-1783	308	12	support	support	VERB
aijssr-1783	308	13	the	the	DET
aijssr-1783	308	14	development	development	NOUN
aijssr-1783	308	15	of	of	ADP
aijssr-1783	308	16	smes	sme	NOUN
aijssr-1783	308	17	in	in	ADP
aijssr-1783	308	18	the	the	DET
aijssr-1783	308	19	fabrics	fabric	NOUN
aijssr-1783	308	20	industry	industry	NOUN
aijssr-1783	308	21	the	the	DET
aijssr-1783	308	22	khadi	khadi	NOUN
aijssr-1783	308	23	and	and	CCONJ
aijssr-1783	308	24	village	village	NOUN
aijssr-1783	308	25	industries	industry	NOUN
aijssr-1783	308	26	commission	commission	NOUN
aijssr-1783	308	27	(	(	PUNCT
aijssr-1783	308	28	kvic	kvic	VERB
aijssr-1783	308	29	)	)	PUNCT
aijssr-1783	308	30	and	and	CCONJ
aijssr-1783	308	31	the	the	DET
aijssr-1783	308	32	coir	coir	PROPN
aijssr-1783	308	33	board	board	PROPN
aijssr-1783	308	34	.	.	PUNCT
aijssr-1783	309	1	india	india	PROPN
aijssr-1783	309	2	is	be	AUX
aijssr-1783	309	3	also	also	ADV
aijssr-1783	309	4	a	a	DET
aijssr-1783	309	5	key	key	ADJ
aijssr-1783	309	6	player	player	NOUN
aijssr-1783	309	7	in	in	ADP
aijssr-1783	309	8	the	the	DET
aijssr-1783	309	9	global	global	ADJ
aijssr-1783	309	10	ict	ict	NOUN
aijssr-1783	309	11	space	space	NOUN
aijssr-1783	309	12	where	where	SCONJ
aijssr-1783	309	13	it	it	PRON
aijssr-1783	309	14	has	have	AUX
aijssr-1783	309	15	exported	export	VERB
aijssr-1783	309	16	labour	labour	NOUN
aijssr-1783	309	17	and	and	CCONJ
aijssr-1783	309	18	technology	technology	NOUN
aijssr-1783	309	19	.	.	PUNCT
aijssr-1783	310	1	the	the	DET
aijssr-1783	310	2	government	government	NOUN
aijssr-1783	310	3	made	make	VERB
aijssr-1783	310	4	it	it	PRON
aijssr-1783	310	5	possible	possible	ADJ
aijssr-1783	310	6	for	for	ADP
aijssr-1783	310	7	ecommerce	ecommerce	NOUN
aijssr-1783	310	8	giants	giant	NOUN
aijssr-1783	310	9	,	,	PUNCT
aijssr-1783	310	10	facebook	facebook	NOUN
aijssr-1783	310	11	and	and	CCONJ
aijssr-1783	310	12	amazon	amazon	NOUN
aijssr-1783	310	13	,	,	PUNCT
aijssr-1783	310	14	to	to	PART
aijssr-1783	310	15	engage	engage	VERB
aijssr-1783	310	16	with	with	ADP
aijssr-1783	310	17	local	local	ADJ
aijssr-1783	310	18	businesses	business	NOUN
aijssr-1783	310	19	thereby	thereby	ADV
aijssr-1783	310	20	forging	forge	VERB
aijssr-1783	310	21	ict	ict	NOUN
aijssr-1783	310	22	with	with	ADP
aijssr-1783	310	23	trade	trade	NOUN
aijssr-1783	310	24	(	(	PUNCT
aijssr-1783	310	25	which	which	PRON
aijssr-1783	310	26	is	be	AUX
aijssr-1783	310	27	another	another	DET
aijssr-1783	310	28	strength	strength	NOUN
aijssr-1783	310	29	of	of	ADP
aijssr-1783	310	30	indian	indian	ADJ
aijssr-1783	310	31	entrepreneurs	entrepreneur	NOUN
aijssr-1783	310	32	)	)	PUNCT
aijssr-1783	310	33	.	.	PUNCT
aijssr-1783	311	1	another	another	DET
aijssr-1783	311	2	key	key	ADJ
aijssr-1783	311	3	element	element	NOUN
aijssr-1783	311	4	in	in	ADP
aijssr-1783	311	5	india	india	PROPN
aijssr-1783	311	6	’s	’s	PART
aijssr-1783	311	7	regulatory	regulatory	ADJ
aijssr-1783	311	8	environment	environment	NOUN
aijssr-1783	311	9	is	be	AUX
aijssr-1783	311	10	the	the	DET
aijssr-1783	311	11	consistent	consistent	ADJ
aijssr-1783	311	12	review	review	NOUN
aijssr-1783	311	13	of	of	ADP
aijssr-1783	311	14	policies	policy	NOUN
aijssr-1783	311	15	and	and	CCONJ
aijssr-1783	311	16	interventions	intervention	NOUN
aijssr-1783	311	17	with	with	ADP
aijssr-1783	311	18	the	the	DET
aijssr-1783	311	19	input	input	NOUN
aijssr-1783	311	20	of	of	ADP
aijssr-1783	311	21	stakeholders	stakeholder	NOUN
aijssr-1783	311	22	.	.	PUNCT
aijssr-1783	312	1	the	the	DET
aijssr-1783	312	2	underlying	underlie	VERB
aijssr-1783	312	3	objective	objective	NOUN
aijssr-1783	312	4	of	of	ADP
aijssr-1783	312	5	the	the	DET
aijssr-1783	312	6	reviews	review	NOUN
aijssr-1783	312	7	is	be	AUX
aijssr-1783	312	8	to	to	PART
aijssr-1783	312	9	ensure	ensure	VERB
aijssr-1783	312	10	that	that	SCONJ
aijssr-1783	312	11	desired	desire	VERB
aijssr-1783	312	12	government	government	NOUN
aijssr-1783	312	13	policy	policy	NOUN
aijssr-1783	312	14	outcomes	outcome	NOUN
aijssr-1783	312	15	are	be	AUX
aijssr-1783	312	16	achieved	achieve	VERB
aijssr-1783	312	17	.	.	PUNCT
aijssr-1783	313	1	review	review	NOUN
aijssr-1783	313	2	outcomes	outcome	NOUN
aijssr-1783	313	3	are	be	AUX
aijssr-1783	313	4	made	make	VERB
aijssr-1783	313	5	public	public	ADJ
aijssr-1783	313	6	to	to	PART
aijssr-1783	313	7	keep	keep	VERB
aijssr-1783	313	8	sme	sme	ADJ
aijssr-1783	313	9	actors	actor	NOUN
aijssr-1783	313	10	accountable	accountable	ADJ
aijssr-1783	313	11	and	and	CCONJ
aijssr-1783	313	12	leverage	leverage	VERB
aijssr-1783	313	13	the	the	DET
aijssr-1783	313	14	distribution	distribution	NOUN
aijssr-1783	313	15	of	of	ADP
aijssr-1783	313	16	reports	report	NOUN
aijssr-1783	313	17	to	to	PART
aijssr-1783	313	18	publicise	publicise	VERB
aijssr-1783	313	19	investment	investment	NOUN
aijssr-1783	313	20	opportunities	opportunity	NOUN
aijssr-1783	313	21	among	among	ADP
aijssr-1783	313	22	entrepreneurs	entrepreneur	NOUN
aijssr-1783	313	23	.	.	PUNCT
aijssr-1783	314	1	in	in	ADP
aijssr-1783	314	2	the	the	DET
aijssr-1783	314	3	wake	wake	NOUN
aijssr-1783	314	4	of	of	ADP
aijssr-1783	314	5	the	the	DET
aijssr-1783	314	6	covid-19	covid-19	PROPN
aijssr-1783	314	7	pandemic	pandemic	NOUN
aijssr-1783	314	8	,	,	PUNCT
aijssr-1783	314	9	several	several	ADJ
aijssr-1783	314	10	small	small	ADJ
aijssr-1783	314	11	businesses	business	NOUN
aijssr-1783	314	12	in	in	ADP
aijssr-1783	314	13	india	india	PROPN
aijssr-1783	314	14	moved	move	VERB
aijssr-1783	314	15	online	online	ADV
aijssr-1783	314	16	to	to	PART
aijssr-1783	314	17	sell	sell	VERB
aijssr-1783	314	18	their	their	PRON
aijssr-1783	314	19	products	product	NOUN
aijssr-1783	314	20	.	.	PUNCT
aijssr-1783	315	1	according	accord	VERB
aijssr-1783	315	2	to	to	ADP
aijssr-1783	315	3	kumar	kumar	PROPN
aijssr-1783	315	4	(	(	PUNCT
aijssr-1783	315	5	2021	2021	NUM
aijssr-1783	315	6	)	)	PUNCT
aijssr-1783	315	7	,	,	PUNCT
aijssr-1783	315	8	businesses	business	NOUN
aijssr-1783	315	9	that	that	PRON
aijssr-1783	315	10	migrated	migrate	VERB
aijssr-1783	315	11	to	to	ADP
aijssr-1783	315	12	ecommerce	ecommerce	NOUN
aijssr-1783	315	13	platforms	platform	NOUN
aijssr-1783	315	14	ended	end	VERB
aijssr-1783	315	15	up	up	ADP
aijssr-1783	315	16	being	be	AUX
aijssr-1783	315	17	disadvantaged	disadvantage	VERB
aijssr-1783	315	18	by	by	ADP
aijssr-1783	315	19	the	the	DET
aijssr-1783	315	20	goods	good	NOUN
aijssr-1783	315	21	and	and	CCONJ
aijssr-1783	315	22	services	service	NOUN
aijssr-1783	315	23	tax	tax	PROPN
aijssr-1783	315	24	act	act	PROPN
aijssr-1783	315	25	.	.	PUNCT
aijssr-1783	316	1	the	the	DET
aijssr-1783	316	2	gst	gst	PROPN
aijssr-1783	316	3	act	act	NOUN
aijssr-1783	316	4	allows	allow	VERB
aijssr-1783	316	5	merchants	merchant	NOUN
aijssr-1783	316	6	with	with	ADP
aijssr-1783	316	7	less	less	ADJ
aijssr-1783	316	8	than	than	ADP
aijssr-1783	316	9	1.5	1.5	NUM
aijssr-1783	316	10	crores	crore	NOUN
aijssr-1783	316	11	in	in	ADP
aijssr-1783	316	12	annual	annual	ADJ
aijssr-1783	316	13	revenue	revenue	NOUN
aijssr-1783	316	14	to	to	PART
aijssr-1783	316	15	register	register	VERB
aijssr-1783	316	16	for	for	ADP
aijssr-1783	316	17	a	a	DET
aijssr-1783	316	18	composition	composition	NOUN
aijssr-1783	316	19	scheme	scheme	NOUN
aijssr-1783	316	20	.	.	PUNCT
aijssr-1783	317	1	the	the	DET
aijssr-1783	317	2	tax	tax	NOUN
aijssr-1783	317	3	regime	regime	NOUN
aijssr-1783	317	4	makes	make	VERB
aijssr-1783	317	5	life	life	NOUN
aijssr-1783	317	6	simpler	simple	ADJ
aijssr-1783	317	7	for	for	ADP
aijssr-1783	317	8	traders	trader	NOUN
aijssr-1783	317	9	by	by	ADP
aijssr-1783	317	10	allowing	allow	VERB
aijssr-1783	317	11	them	they	PRON
aijssr-1783	317	12	to	to	PART
aijssr-1783	317	13	pay	pay	VERB
aijssr-1783	317	14	a	a	DET
aijssr-1783	317	15	single	single	ADJ
aijssr-1783	317	16	rate	rate	NOUN
aijssr-1783	317	17	of	of	ADP
aijssr-1783	317	18	1	1	NUM
aijssr-1783	317	19	%	%	NOUN
aijssr-1783	317	20	.	.	PUNCT
aijssr-1783	318	1	however	however	ADV
aijssr-1783	318	2	,	,	PUNCT
aijssr-1783	318	3	otieno	otieno	ADJ
aijssr-1783	318	4	,	,	PUNCT
aijssr-1783	318	5	american	american	PROPN
aijssr-1783	318	6	international	international	PROPN
aijssr-1783	318	7	journal	journal	PROPN
aijssr-1783	318	8	of	of	ADP
aijssr-1783	318	9	social	social	ADJ
aijssr-1783	318	10	science	science	NOUN
aijssr-1783	318	11	research	research	NOUN
aijssr-1783	318	12	12(1	12(1	PROPN
aijssr-1783	318	13	)	)	PUNCT
aijssr-1783	318	14	(	(	PUNCT
aijssr-1783	318	15	2022	2022	NUM
aijssr-1783	318	16	)	)	PUNCT
aijssr-1783	318	17	,	,	PUNCT
aijssr-1783	318	18	30	30	NUM
aijssr-1783	318	19	-	-	SYM
aijssr-1783	318	20	38	38	NUM
aijssr-1783	318	21	37	37	NUM
aijssr-1783	318	22	when	when	SCONJ
aijssr-1783	318	23	traders	trader	NOUN
aijssr-1783	318	24	under	under	ADP
aijssr-1783	318	25	this	this	DET
aijssr-1783	318	26	scheme	scheme	NOUN
aijssr-1783	318	27	sell	sell	NOUN
aijssr-1783	318	28	on	on	ADP
aijssr-1783	318	29	an	an	DET
aijssr-1783	318	30	online	online	ADJ
aijssr-1783	318	31	marketplace	marketplace	NOUN
aijssr-1783	318	32	,	,	PUNCT
aijssr-1783	318	33	they	they	PRON
aijssr-1783	318	34	are	be	AUX
aijssr-1783	318	35	subject	subject	ADJ
aijssr-1783	318	36	to	to	ADP
aijssr-1783	318	37	the	the	DET
aijssr-1783	318	38	full	full	ADJ
aijssr-1783	318	39	rate	rate	NOUN
aijssr-1783	318	40	of	of	ADP
aijssr-1783	318	41	tax	tax	NOUN
aijssr-1783	318	42	on	on	ADP
aijssr-1783	318	43	all	all	DET
aijssr-1783	318	44	transactions	transaction	NOUN
aijssr-1783	318	45	.	.	PUNCT
aijssr-1783	319	1	so	so	ADV
aijssr-1783	319	2	instead	instead	ADV
aijssr-1783	319	3	of	of	ADP
aijssr-1783	319	4	supporting	support	VERB
aijssr-1783	319	5	the	the	DET
aijssr-1783	319	6	small	small	ADJ
aijssr-1783	319	7	businesses	business	NOUN
aijssr-1783	319	8	through	through	ADP
aijssr-1783	319	9	the	the	DET
aijssr-1783	319	10	transition	transition	NOUN
aijssr-1783	319	11	,	,	PUNCT
aijssr-1783	319	12	the	the	DET
aijssr-1783	319	13	taxation	taxation	NOUN
aijssr-1783	319	14	policy	policy	NOUN
aijssr-1783	319	15	stifled	stifle	VERB
aijssr-1783	319	16	relief	relief	NOUN
aijssr-1783	319	17	at	at	ADP
aijssr-1783	319	18	a	a	DET
aijssr-1783	319	19	time	time	NOUN
aijssr-1783	319	20	of	of	ADP
aijssr-1783	319	21	crisis	crisis	NOUN
aijssr-1783	319	22	.	.	PUNCT
aijssr-1783	320	1	conclusions	conclusion	NOUN
aijssr-1783	320	2	having	have	VERB
aijssr-1783	320	3	a	a	DET
aijssr-1783	320	4	national	national	ADJ
aijssr-1783	320	5	tax	tax	NOUN
aijssr-1783	320	6	policy	policy	NOUN
aijssr-1783	320	7	is	be	AUX
aijssr-1783	320	8	a	a	DET
aijssr-1783	320	9	step	step	NOUN
aijssr-1783	320	10	in	in	ADP
aijssr-1783	320	11	the	the	DET
aijssr-1783	320	12	right	right	ADJ
aijssr-1783	320	13	direction	direction	NOUN
aijssr-1783	320	14	as	as	SCONJ
aijssr-1783	320	15	it	it	PRON
aijssr-1783	320	16	will	will	AUX
aijssr-1783	320	17	allow	allow	VERB
aijssr-1783	320	18	taxpayers	taxpayer	NOUN
aijssr-1783	320	19	to	to	PART
aijssr-1783	320	20	plan	plan	VERB
aijssr-1783	320	21	.	.	PUNCT
aijssr-1783	321	1	the	the	DET
aijssr-1783	321	2	draft	draft	NOUN
aijssr-1783	321	3	national	national	ADJ
aijssr-1783	321	4	tax	tax	NOUN
aijssr-1783	321	5	policy	policy	NOUN
aijssr-1783	321	6	in	in	ADP
aijssr-1783	321	7	its	its	PRON
aijssr-1783	321	8	current	current	ADJ
aijssr-1783	321	9	form	form	NOUN
aijssr-1783	321	10	does	do	AUX
aijssr-1783	321	11	not	not	PART
aijssr-1783	321	12	meet	meet	VERB
aijssr-1783	321	13	the	the	DET
aijssr-1783	321	14	threshold	threshold	NOUN
aijssr-1783	321	15	of	of	ADP
aijssr-1783	321	16	providing	provide	VERB
aijssr-1783	321	17	actionable	actionable	ADJ
aijssr-1783	321	18	information	information	NOUN
aijssr-1783	321	19	for	for	ADP
aijssr-1783	321	20	business	business	NOUN
aijssr-1783	321	21	owners	owner	NOUN
aijssr-1783	321	22	.	.	PUNCT
aijssr-1783	322	1	there	there	PRON
aijssr-1783	322	2	is	be	VERB
aijssr-1783	322	3	minimal	minimal	ADJ
aijssr-1783	322	4	information	information	NOUN
aijssr-1783	322	5	on	on	ADP
aijssr-1783	322	6	the	the	DET
aijssr-1783	322	7	taxation	taxation	NOUN
aijssr-1783	322	8	strategy	strategy	NOUN
aijssr-1783	322	9	which	which	PRON
aijssr-1783	322	10	bears	bear	VERB
aijssr-1783	322	11	the	the	DET
aijssr-1783	322	12	risk	risk	NOUN
aijssr-1783	322	13	of	of	ADP
aijssr-1783	322	14	creating	create	VERB
aijssr-1783	322	15	an	an	DET
aijssr-1783	322	16	uncertain	uncertain	ADJ
aijssr-1783	322	17	business	business	NOUN
aijssr-1783	322	18	environment	environment	NOUN
aijssr-1783	322	19	.	.	PUNCT
aijssr-1783	323	1	on	on	ADP
aijssr-1783	323	2	the	the	DET
aijssr-1783	323	3	positive	positive	ADJ
aijssr-1783	323	4	,	,	PUNCT
aijssr-1783	323	5	the	the	DET
aijssr-1783	323	6	policy	policy	NOUN
aijssr-1783	323	7	provides	provide	VERB
aijssr-1783	323	8	for	for	ADP
aijssr-1783	323	9	comprehensive	comprehensive	ADJ
aijssr-1783	323	10	reviews	review	NOUN
aijssr-1783	323	11	of	of	ADP
aijssr-1783	323	12	tax	tax	NOUN
aijssr-1783	323	13	laws	law	NOUN
aijssr-1783	323	14	at	at	ADP
aijssr-1783	323	15	least	least	ADJ
aijssr-1783	323	16	once	once	ADV
aijssr-1783	323	17	every	every	DET
aijssr-1783	323	18	five	five	NUM
aijssr-1783	323	19	years	year	NOUN
aijssr-1783	323	20	.	.	PUNCT
aijssr-1783	324	1	this	this	PRON
aijssr-1783	324	2	will	will	AUX
aijssr-1783	324	3	afford	afford	VERB
aijssr-1783	324	4	stakeholders	stakeholder	NOUN
aijssr-1783	324	5	to	to	PART
aijssr-1783	324	6	engage	engage	VERB
aijssr-1783	324	7	in	in	ADP
aijssr-1783	324	8	market	market	NOUN
aijssr-1783	324	9	realities	reality	NOUN
aijssr-1783	324	10	as	as	ADV
aijssr-1783	324	11	well	well	ADV
aijssr-1783	324	12	as	as	ADP
aijssr-1783	324	13	align	align	VERB
aijssr-1783	324	14	with	with	ADP
aijssr-1783	324	15	government	government	NOUN
aijssr-1783	324	16	priorities	priority	NOUN
aijssr-1783	324	17	.	.	PUNCT
aijssr-1783	325	1	other	other	ADJ
aijssr-1783	325	2	economic	economic	ADJ
aijssr-1783	325	3	planning	planning	NOUN
aijssr-1783	325	4	instruments	instrument	NOUN
aijssr-1783	325	5	such	such	ADJ
aijssr-1783	325	6	as	as	ADP
aijssr-1783	325	7	the	the	DET
aijssr-1783	325	8	vision	vision	NOUN
aijssr-1783	325	9	2030	2030	NUM
aijssr-1783	325	10	medium	medium	ADJ
aijssr-1783	325	11	-	-	PUNCT
aijssr-1783	325	12	term	term	NOUN
aijssr-1783	325	13	reports	report	NOUN
aijssr-1783	325	14	and	and	CCONJ
aijssr-1783	325	15	economic	economic	ADJ
aijssr-1783	325	16	survey	survey	NOUN
aijssr-1783	325	17	can	can	AUX
aijssr-1783	325	18	then	then	ADV
aijssr-1783	325	19	be	be	AUX
aijssr-1783	325	20	used	use	VERB
aijssr-1783	325	21	to	to	PART
aijssr-1783	325	22	align	align	VERB
aijssr-1783	325	23	taxation	taxation	NOUN
aijssr-1783	325	24	plans	plan	NOUN
aijssr-1783	325	25	.	.	PUNCT
aijssr-1783	326	1	a	a	DET
aijssr-1783	326	2	review	review	NOUN
aijssr-1783	326	3	of	of	ADP
aijssr-1783	326	4	various	various	ADJ
aijssr-1783	326	5	reports	report	NOUN
aijssr-1783	326	6	brings	bring	VERB
aijssr-1783	326	7	out	out	ADP
aijssr-1783	326	8	the	the	DET
aijssr-1783	326	9	need	need	NOUN
aijssr-1783	326	10	to	to	PART
aijssr-1783	326	11	use	use	VERB
aijssr-1783	326	12	the	the	DET
aijssr-1783	326	13	current	current	ADJ
aijssr-1783	326	14	wave	wave	NOUN
aijssr-1783	326	15	of	of	ADP
aijssr-1783	326	16	tax	tax	NOUN
aijssr-1783	326	17	policies	policy	NOUN
aijssr-1783	326	18	to	to	PART
aijssr-1783	326	19	set	set	VERB
aijssr-1783	326	20	the	the	DET
aijssr-1783	326	21	stage	stage	NOUN
aijssr-1783	326	22	for	for	ADP
aijssr-1783	326	23	the	the	DET
aijssr-1783	326	24	future	future	NOUN
aijssr-1783	326	25	.	.	PUNCT
aijssr-1783	327	1	it	it	PRON
aijssr-1783	327	2	will	will	AUX
aijssr-1783	327	3	be	be	AUX
aijssr-1783	327	4	a	a	DET
aijssr-1783	327	5	challenge	challenge	NOUN
aijssr-1783	327	6	for	for	SCONJ
aijssr-1783	327	7	the	the	DET
aijssr-1783	327	8	government	government	NOUN
aijssr-1783	327	9	to	to	PART
aijssr-1783	327	10	achieve	achieve	VERB
aijssr-1783	327	11	a	a	DET
aijssr-1783	327	12	giant	giant	ADJ
aijssr-1783	327	13	leap	leap	NOUN
aijssr-1783	327	14	in	in	ADP
aijssr-1783	327	15	compliance	compliance	NOUN
aijssr-1783	327	16	ahead	ahead	ADV
aijssr-1783	327	17	of	of	ADP
aijssr-1783	327	18	putting	put	VERB
aijssr-1783	327	19	forth	forth	ADP
aijssr-1783	327	20	a	a	DET
aijssr-1783	327	21	strong	strong	ADJ
aijssr-1783	327	22	case	case	NOUN
aijssr-1783	327	23	for	for	ADP
aijssr-1783	327	24	voluntary	voluntary	ADJ
aijssr-1783	327	25	compliance	compliance	NOUN
aijssr-1783	327	26	.	.	PUNCT
aijssr-1783	328	1	the	the	DET
aijssr-1783	328	2	focus	focus	NOUN
aijssr-1783	328	3	of	of	ADP
aijssr-1783	328	4	the	the	DET
aijssr-1783	328	5	first	first	ADJ
aijssr-1783	328	6	five	five	NUM
aijssr-1783	328	7	-	-	PUNCT
aijssr-1783	328	8	year	year	NOUN
aijssr-1783	328	9	cycle	cycle	NOUN
aijssr-1783	328	10	should	should	AUX
aijssr-1783	328	11	be	be	AUX
aijssr-1783	328	12	on	on	ADP
aijssr-1783	328	13	the	the	DET
aijssr-1783	328	14	registration	registration	NOUN
aijssr-1783	328	15	of	of	ADP
aijssr-1783	328	16	taxpayers	taxpayer	NOUN
aijssr-1783	328	17	,	,	PUNCT
aijssr-1783	328	18	compilation	compilation	NOUN
aijssr-1783	328	19	of	of	ADP
aijssr-1783	328	20	reliable	reliable	ADJ
aijssr-1783	328	21	data	datum	NOUN
aijssr-1783	328	22	and	and	CCONJ
aijssr-1783	328	23	cushioning	cushion	VERB
aijssr-1783	328	24	businesses	business	NOUN
aijssr-1783	328	25	from	from	ADP
aijssr-1783	328	26	the	the	DET
aijssr-1783	328	27	prevailing	prevail	VERB
aijssr-1783	328	28	economic	economic	ADJ
aijssr-1783	328	29	hardships	hardship	NOUN
aijssr-1783	328	30	.	.	PUNCT
aijssr-1783	329	1	close	close	ADJ
aijssr-1783	329	2	collaboration	collaboration	NOUN
aijssr-1783	329	3	with	with	ADP
aijssr-1783	329	4	county	county	NOUN
aijssr-1783	329	5	-	-	PUNCT
aijssr-1783	329	6	based	base	VERB
aijssr-1783	329	7	licensing	licensing	NOUN
aijssr-1783	329	8	activities	activity	NOUN
aijssr-1783	329	9	should	should	AUX
aijssr-1783	329	10	be	be	AUX
aijssr-1783	329	11	leveraged	leverage	VERB
aijssr-1783	329	12	to	to	PART
aijssr-1783	329	13	collect	collect	VERB
aijssr-1783	329	14	basic	basic	ADJ
aijssr-1783	329	15	data	datum	NOUN
aijssr-1783	329	16	on	on	ADP
aijssr-1783	329	17	businesses	business	NOUN
aijssr-1783	329	18	–	–	PUNCT
aijssr-1783	329	19	who	who	PRON
aijssr-1783	329	20	they	they	PRON
aijssr-1783	329	21	are	be	AUX
aijssr-1783	329	22	,	,	PUNCT
aijssr-1783	329	23	where	where	SCONJ
aijssr-1783	329	24	they	they	PRON
aijssr-1783	329	25	are	be	AUX
aijssr-1783	329	26	,	,	PUNCT
aijssr-1783	329	27	what	what	PRON
aijssr-1783	329	28	they	they	PRON
aijssr-1783	329	29	do	do	VERB
aijssr-1783	329	30	and	and	CCONJ
aijssr-1783	329	31	their	their	PRON
aijssr-1783	329	32	sizes	size	NOUN
aijssr-1783	329	33	.	.	PUNCT
aijssr-1783	330	1	this	this	DET
aijssr-1783	330	2	information	information	NOUN
aijssr-1783	330	3	would	would	AUX
aijssr-1783	330	4	provide	provide	VERB
aijssr-1783	330	5	a	a	DET
aijssr-1783	330	6	foundation	foundation	NOUN
aijssr-1783	330	7	for	for	ADP
aijssr-1783	330	8	developing	develop	VERB
aijssr-1783	330	9	taxation	taxation	NOUN
aijssr-1783	330	10	policies	policy	NOUN
aijssr-1783	330	11	.	.	PUNCT
aijssr-1783	331	1	the	the	DET
aijssr-1783	331	2	policy	policy	NOUN
aijssr-1783	331	3	should	should	AUX
aijssr-1783	331	4	take	take	VERB
aijssr-1783	331	5	an	an	DET
aijssr-1783	331	6	incentive	incentive	NOUN
aijssr-1783	331	7	-	-	PUNCT
aijssr-1783	331	8	driven	drive	VERB
aijssr-1783	331	9	approach	approach	NOUN
aijssr-1783	331	10	to	to	ADP
aijssr-1783	331	11	compliance	compliance	NOUN
aijssr-1783	331	12	.	.	PUNCT
aijssr-1783	332	1	implementation	implementation	NOUN
aijssr-1783	332	2	of	of	ADP
aijssr-1783	332	3	a	a	DET
aijssr-1783	332	4	single	single	ADJ
aijssr-1783	332	5	replacement	replacement	NOUN
aijssr-1783	332	6	tax	tax	NOUN
aijssr-1783	332	7	regime	regime	NOUN
aijssr-1783	332	8	that	that	PRON
aijssr-1783	332	9	incorporates	incorporate	VERB
aijssr-1783	332	10	all	all	DET
aijssr-1783	332	11	licensing	licensing	NOUN
aijssr-1783	332	12	and	and	CCONJ
aijssr-1783	332	13	social	social	ADJ
aijssr-1783	332	14	payment	payment	NOUN
aijssr-1783	332	15	requirements	requirement	NOUN
aijssr-1783	332	16	should	should	AUX
aijssr-1783	332	17	be	be	AUX
aijssr-1783	332	18	adopted	adopt	VERB
aijssr-1783	332	19	for	for	ADP
aijssr-1783	332	20	micro	micro	ADJ
aijssr-1783	332	21	and	and	CCONJ
aijssr-1783	332	22	small	small	ADJ
aijssr-1783	332	23	enterprises	enterprise	NOUN
aijssr-1783	332	24	.	.	PUNCT
aijssr-1783	333	1	taxation	taxation	NOUN
aijssr-1783	333	2	should	should	AUX
aijssr-1783	333	3	not	not	PART
aijssr-1783	333	4	be	be	AUX
aijssr-1783	333	5	viewed	view	VERB
aijssr-1783	333	6	just	just	ADV
aijssr-1783	333	7	as	as	ADP
aijssr-1783	333	8	a	a	DET
aijssr-1783	333	9	means	means	NOUN
aijssr-1783	333	10	of	of	ADP
aijssr-1783	333	11	revenue	revenue	NOUN
aijssr-1783	333	12	collection	collection	NOUN
aijssr-1783	333	13	by	by	ADP
aijssr-1783	333	14	the	the	DET
aijssr-1783	333	15	government	government	NOUN
aijssr-1783	333	16	.	.	PUNCT
aijssr-1783	334	1	the	the	DET
aijssr-1783	334	2	taxpayer	taxpayer	NOUN
aijssr-1783	334	3	would	would	AUX
aijssr-1783	334	4	also	also	ADV
aijssr-1783	334	5	want	want	VERB
aijssr-1783	334	6	to	to	PART
aijssr-1783	334	7	understand	understand	VERB
aijssr-1783	334	8	the	the	DET
aijssr-1783	334	9	tangible	tangible	ADJ
aijssr-1783	334	10	benefits	benefit	NOUN
aijssr-1783	334	11	of	of	ADP
aijssr-1783	334	12	compliance	compliance	NOUN
aijssr-1783	334	13	.	.	PUNCT
aijssr-1783	335	1	layering	layer	VERB
aijssr-1783	335	2	delivery	delivery	NOUN
aijssr-1783	335	3	of	of	ADP
aijssr-1783	335	4	medical	medical	ADJ
aijssr-1783	335	5	cover	cover	NOUN
aijssr-1783	335	6	(	(	PUNCT
aijssr-1783	335	7	nhif	nhif	PROPN
aijssr-1783	335	8	payments	payment	NOUN
aijssr-1783	335	9	)	)	PUNCT
aijssr-1783	335	10	and	and	CCONJ
aijssr-1783	335	11	a	a	DET
aijssr-1783	335	12	pension	pension	NOUN
aijssr-1783	335	13	scheme	scheme	NOUN
aijssr-1783	335	14	(	(	PUNCT
aijssr-1783	335	15	nssf	nssf	NOUN
aijssr-1783	335	16	payments	payment	NOUN
aijssr-1783	335	17	)	)	PUNCT
aijssr-1783	335	18	,	,	PUNCT
aijssr-1783	335	19	however	however	ADV
aijssr-1783	335	20	basic	basic	ADJ
aijssr-1783	335	21	,	,	PUNCT
aijssr-1783	335	22	will	will	AUX
aijssr-1783	335	23	go	go	VERB
aijssr-1783	335	24	a	a	DET
aijssr-1783	335	25	long	long	ADJ
aijssr-1783	335	26	way	way	NOUN
aijssr-1783	335	27	in	in	ADP
aijssr-1783	335	28	meeting	meet	VERB
aijssr-1783	335	29	the	the	DET
aijssr-1783	335	30	need	need	NOUN
aijssr-1783	335	31	for	for	ADP
aijssr-1783	335	32	tangible	tangible	ADJ
aijssr-1783	335	33	benefits	benefit	NOUN
aijssr-1783	335	34	.	.	PUNCT
aijssr-1783	336	1	the	the	DET
aijssr-1783	336	2	aim	aim	NOUN
aijssr-1783	336	3	is	be	AUX
aijssr-1783	336	4	to	to	PART
aijssr-1783	336	5	make	make	VERB
aijssr-1783	336	6	it	it	PRON
aijssr-1783	336	7	easy	easy	ADJ
aijssr-1783	336	8	to	to	PART
aijssr-1783	336	9	comply	comply	VERB
aijssr-1783	336	10	and	and	CCONJ
aijssr-1783	336	11	difficult	difficult	ADJ
aijssr-1783	336	12	not	not	PART
aijssr-1783	336	13	to	to	PART
aijssr-1783	336	14	(	(	PUNCT
aijssr-1783	336	15	oecd	oecd	PROPN
aijssr-1783	336	16	,	,	PUNCT
aijssr-1783	336	17	2012	2012	NUM
aijssr-1783	336	18	)	)	PUNCT
aijssr-1783	336	19	.	.	PUNCT
aijssr-1783	337	1	author	author	NOUN
aijssr-1783	337	2	contributions	contribution	NOUN
aijssr-1783	337	3	:	:	PUNCT
aijssr-1783	337	4	conceptualization	conceptualization	NOUN
aijssr-1783	337	5	,	,	PUNCT
aijssr-1783	337	6	v.o	v.o	PROPN
aijssr-1783	337	7	.	.	PROPN
aijssr-1783	337	8	;	;	PUNCT
aijssr-1783	337	9	methodology	methodology	PROPN
aijssr-1783	337	10	,	,	PUNCT
aijssr-1783	337	11	v.o	v.o	PROPN
aijssr-1783	337	12	.	.	PROPN
aijssr-1783	337	13	;	;	PUNCT
aijssr-1783	337	14	software	software	PROPN
aijssr-1783	337	15	,	,	PUNCT
aijssr-1783	337	16	v.o	v.o	PROPN
aijssr-1783	337	17	.	.	PROPN
aijssr-1783	337	18	;	;	PUNCT
aijssr-1783	337	19	validation	validation	NOUN
aijssr-1783	337	20	,	,	PUNCT
aijssr-1783	337	21	v.o	v.o	PROPN
aijssr-1783	337	22	.	.	PROPN
aijssr-1783	337	23	;	;	PUNCT
aijssr-1783	337	24	formal	formal	ADJ
aijssr-1783	337	25	analysis	analysis	NOUN
aijssr-1783	337	26	,	,	PUNCT
aijssr-1783	337	27	v.o	v.o	PROPN
aijssr-1783	337	28	.	.	PROPN
aijssr-1783	337	29	;	;	PUNCT
aijssr-1783	337	30	investigation	investigation	NOUN
aijssr-1783	337	31	,	,	PUNCT
aijssr-1783	337	32	v.o	v.o	PROPN
aijssr-1783	337	33	.	.	PROPN
aijssr-1783	337	34	;	;	PUNCT
aijssr-1783	337	35	resources	resource	NOUN
aijssr-1783	337	36	,	,	PUNCT
aijssr-1783	337	37	v.o	v.o	PROPN
aijssr-1783	337	38	.	.	PROPN
aijssr-1783	337	39	;	;	PUNCT
aijssr-1783	337	40	data	datum	NOUN
aijssr-1783	337	41	curation	curation	NOUN
aijssr-1783	337	42	,	,	PUNCT
aijssr-1783	337	43	v.o	v.o	PROPN
aijssr-1783	337	44	.	.	PROPN
aijssr-1783	337	45	;	;	PUNCT
aijssr-1783	337	46	writing	write	VERB
aijssr-1783	337	47	–	–	PUNCT
aijssr-1783	337	48	original	original	ADJ
aijssr-1783	337	49	draft	draft	NOUN
aijssr-1783	337	50	preparation	preparation	NOUN
aijssr-1783	337	51	,	,	PUNCT
aijssr-1783	337	52	v.o	v.o	PROPN
aijssr-1783	337	53	.	.	PROPN
aijssr-1783	337	54	;	;	PUNCT
aijssr-1783	337	55	writing	write	VERB
aijssr-1783	337	56	–	–	PUNCT
aijssr-1783	337	57	review	review	NOUN
aijssr-1783	337	58	&	&	CCONJ
aijssr-1783	337	59	editing	editing	PROPN
aijssr-1783	337	60	,	,	PUNCT
aijssr-1783	337	61	v.o	v.o	PROPN
aijssr-1783	337	62	.	.	PROPN
aijssr-1783	337	63	;	;	PUNCT
aijssr-1783	338	1	visualization	visualization	NOUN
aijssr-1783	338	2	,	,	PUNCT
aijssr-1783	338	3	v.o	v.o	PROPN
aijssr-1783	338	4	.	.	PROPN
aijssr-1783	338	5	;	;	PUNCT
aijssr-1783	338	6	supervision	supervision	NOUN
aijssr-1783	338	7	,	,	PUNCT
aijssr-1783	338	8	v.o	v.o	PROPN
aijssr-1783	338	9	.	.	PROPN
aijssr-1783	338	10	;	;	PUNCT
aijssr-1783	338	11	project	project	NOUN
aijssr-1783	338	12	administration	administration	NOUN
aijssr-1783	338	13	,	,	PUNCT
aijssr-1783	338	14	v.o	v.o	PROPN
aijssr-1783	338	15	.	.	PROPN
aijssr-1783	338	16	;	;	PUNCT
aijssr-1783	338	17	funding	funding	NOUN
aijssr-1783	338	18	acquisition	acquisition	NOUN
aijssr-1783	338	19	,	,	PUNCT
aijssr-1783	338	20	v.o	v.o	PROPN
aijssr-1783	338	21	.	.	PROPN
aijssr-1783	338	22	authors	author	NOUN
aijssr-1783	338	23	have	have	AUX
aijssr-1783	338	24	read	read	VERB
aijssr-1783	338	25	and	and	CCONJ
aijssr-1783	338	26	agreed	agree	VERB
aijssr-1783	338	27	to	to	ADP
aijssr-1783	338	28	the	the	DET
aijssr-1783	338	29	published	publish	VERB
aijssr-1783	338	30	version	version	NOUN
aijssr-1783	338	31	of	of	ADP
aijssr-1783	338	32	the	the	DET
aijssr-1783	338	33	manuscript	manuscript	NOUN
aijssr-1783	338	34	.	.	PUNCT
aijssr-1783	339	1	institutional	institutional	ADJ
aijssr-1783	339	2	review	review	PROPN
aijssr-1783	339	3	board	board	NOUN
aijssr-1783	339	4	statement	statement	NOUN
aijssr-1783	339	5	:	:	PUNCT
aijssr-1783	339	6	ethical	ethical	ADJ
aijssr-1783	339	7	review	review	NOUN
aijssr-1783	339	8	and	and	CCONJ
aijssr-1783	339	9	approval	approval	NOUN
aijssr-1783	339	10	were	be	AUX
aijssr-1783	339	11	waived	waive	VERB
aijssr-1783	339	12	for	for	ADP
aijssr-1783	339	13	this	this	DET
aijssr-1783	339	14	study	study	NOUN
aijssr-1783	339	15	,	,	PUNCT
aijssr-1783	339	16	due	due	ADP
aijssr-1783	339	17	to	to	ADP
aijssr-1783	339	18	that	that	SCONJ
aijssr-1783	339	19	the	the	DET
aijssr-1783	339	20	research	research	NOUN
aijssr-1783	339	21	does	do	AUX
aijssr-1783	339	22	not	not	PART
aijssr-1783	339	23	deal	deal	VERB
aijssr-1783	339	24	with	with	ADP
aijssr-1783	339	25	vulnerable	vulnerable	ADJ
aijssr-1783	339	26	groups	group	NOUN
aijssr-1783	339	27	or	or	CCONJ
aijssr-1783	339	28	sensitive	sensitive	ADJ
aijssr-1783	339	29	issues	issue	NOUN
aijssr-1783	339	30	.	.	PUNCT
aijssr-1783	340	1	funding	funding	NOUN
aijssr-1783	340	2	:	:	PUNCT
aijssr-1783	340	3	the	the	DET
aijssr-1783	340	4	authors	author	NOUN
aijssr-1783	340	5	received	receive	VERB
aijssr-1783	340	6	no	no	DET
aijssr-1783	340	7	direct	direct	ADJ
aijssr-1783	340	8	funding	funding	NOUN
aijssr-1783	340	9	for	for	ADP
aijssr-1783	340	10	this	this	DET
aijssr-1783	340	11	research	research	NOUN
aijssr-1783	340	12	.	.	PUNCT
aijssr-1783	341	1	acknowledgments	acknowledgment	NOUN
aijssr-1783	341	2	:	:	PUNCT
aijssr-1783	341	3	n	n	CCONJ
aijssr-1783	341	4	/	/	SYM
aijssr-1783	341	5	a	a	DET
aijssr-1783	341	6	informed	informed	ADJ
aijssr-1783	341	7	consent	consent	NOUN
aijssr-1783	341	8	statement	statement	NOUN
aijssr-1783	341	9	:	:	PUNCT
aijssr-1783	341	10	informed	inform	VERB
aijssr-1783	341	11	consent	consent	NOUN
aijssr-1783	341	12	was	be	AUX
aijssr-1783	341	13	obtained	obtain	VERB
aijssr-1783	341	14	from	from	ADP
aijssr-1783	341	15	all	all	DET
aijssr-1783	341	16	subjects	subject	NOUN
aijssr-1783	341	17	involved	involve	VERB
aijssr-1783	341	18	in	in	ADP
aijssr-1783	341	19	the	the	DET
aijssr-1783	341	20	study	study	NOUN
aijssr-1783	341	21	.	.	PUNCT
aijssr-1783	342	1	data	datum	NOUN
aijssr-1783	342	2	availability	availability	NOUN
aijssr-1783	342	3	statement	statement	NOUN
aijssr-1783	342	4	:	:	PUNCT
aijssr-1783	342	5	the	the	DET
aijssr-1783	342	6	data	datum	NOUN
aijssr-1783	342	7	presented	present	VERB
aijssr-1783	342	8	in	in	ADP
aijssr-1783	342	9	this	this	DET
aijssr-1783	342	10	study	study	NOUN
aijssr-1783	342	11	are	be	AUX
aijssr-1783	342	12	available	available	ADJ
aijssr-1783	342	13	on	on	ADP
aijssr-1783	342	14	request	request	NOUN
aijssr-1783	342	15	from	from	ADP
aijssr-1783	342	16	the	the	DET
aijssr-1783	342	17	corresponding	corresponding	ADJ
aijssr-1783	342	18	author	author	NOUN
aijssr-1783	342	19	.	.	PUNCT
aijssr-1783	343	1	the	the	DET
aijssr-1783	343	2	data	datum	NOUN
aijssr-1783	343	3	are	be	AUX
aijssr-1783	343	4	not	not	PART
aijssr-1783	343	5	publicly	publicly	ADV
aijssr-1783	343	6	available	available	ADJ
aijssr-1783	343	7	due	due	ADP
aijssr-1783	343	8	to	to	ADP
aijssr-1783	343	9	restrictions	restriction	NOUN
aijssr-1783	343	10	.	.	PUNCT
aijssr-1783	344	1	conflicts	conflict	NOUN
aijssr-1783	344	2	of	of	ADP
aijssr-1783	344	3	interest	interest	NOUN
aijssr-1783	344	4	:	:	PUNCT
aijssr-1783	344	5	the	the	DET
aijssr-1783	344	6	authors	author	NOUN
aijssr-1783	344	7	declare	declare	VERB
aijssr-1783	344	8	no	no	DET
aijssr-1783	344	9	conflict	conflict	NOUN
aijssr-1783	344	10	of	of	ADP
aijssr-1783	344	11	interest	interest	NOUN
aijssr-1783	344	12	.	.	PUNCT
aijssr-1783	345	1	references	reference	NOUN
aijssr-1783	345	2	al	al	PROPN
aijssr-1783	345	3	-	-	PUNCT
aijssr-1783	345	4	ttaffi	ttaffi	PROPN
aijssr-1783	345	5	,	,	PUNCT
aijssr-1783	345	6	l.	l.	PROPN
aijssr-1783	345	7	h.	h.	PROPN
aijssr-1783	345	8	,	,	PUNCT
aijssr-1783	345	9	abdul	abdul	PROPN
aijssr-1783	345	10	-	-	PUNCT
aijssr-1783	345	11	jabbar	jabbar	PROPN
aijssr-1783	345	12	,	,	PUNCT
aijssr-1783	345	13	h.	h.	PROPN
aijssr-1783	345	14	,	,	PUNCT
aijssr-1783	345	15	&	&	CCONJ
aijssr-1783	345	16	bin	bin	NOUN
aijssr-1783	345	17	-	-	NOUN
aijssr-1783	345	18	nashwan	nashwan	PROPN
aijssr-1783	345	19	,	,	PUNCT
aijssr-1783	345	20	s.	s.	PROPN
aijssr-1783	345	21	a.	a.	PROPN
aijssr-1783	345	22	(	(	PUNCT
aijssr-1783	345	23	2021	2021	NUM
aijssr-1783	345	24	)	)	PUNCT
aijssr-1783	345	25	.	.	PUNCT
aijssr-1783	346	1	the	the	DET
aijssr-1783	346	2	role	role	NOUN
aijssr-1783	346	3	of	of	ADP
aijssr-1783	346	4	income	income	NOUN
aijssr-1783	346	5	tax	tax	NOUN
aijssr-1783	346	6	system	system	NOUN
aijssr-1783	346	7	structure	structure	NOUN
aijssr-1783	346	8	in	in	ADP
aijssr-1783	346	9	tax	tax	NOUN
aijssr-1783	346	10	noncompliance	noncompliance	NOUN
aijssr-1783	346	11	behaviour	behaviour	NOUN
aijssr-1783	346	12	among	among	ADP
aijssr-1783	346	13	smes	smes	PROPN
aijssr-1783	346	14	in	in	ADP
aijssr-1783	346	15	yemen	yemen	PROPN
aijssr-1783	346	16	.	.	PUNCT
aijssr-1783	347	1	international	international	ADJ
aijssr-1783	347	2	journal	journal	PROPN
aijssr-1783	347	3	of	of	ADP
aijssr-1783	347	4	banking	banking	NOUN
aijssr-1783	347	5	and	and	CCONJ
aijssr-1783	347	6	finance	finance	NOUN
aijssr-1783	347	7	,	,	PUNCT
aijssr-1783	347	8	16(2	16(2	NUM
aijssr-1783	347	9	)	)	PUNCT
aijssr-1783	347	10	,	,	PUNCT
aijssr-1783	347	11	23	23	NUM
aijssr-1783	347	12	-	-	SYM
aijssr-1783	347	13	49	49	NUM
aijssr-1783	347	14	.	.	PUNCT
aijssr-1783	348	1	https://doi.org/10.32890/ijbf2021.16.2.2	https://doi.org/10.32890/ijbf2021.16.2.2	NOUN
aijssr-1783	348	2	atawodi	atawodi	NOUN
aijssr-1783	348	3	,	,	PUNCT
aijssr-1783	348	4	o.	o.	PROPN
aijssr-1783	348	5	w.	w.	PROPN
aijssr-1783	348	6	,	,	PUNCT
aijssr-1783	348	7	&	&	CCONJ
aijssr-1783	348	8	ojeka	ojeka	PROPN
aijssr-1783	348	9	,	,	PUNCT
aijssr-1783	348	10	s.	s.	PROPN
aijssr-1783	348	11	a.	a.	PROPN
aijssr-1783	348	12	(	(	PUNCT
aijssr-1783	348	13	2012	2012	NUM
aijssr-1783	348	14	)	)	PUNCT
aijssr-1783	348	15	.	.	PUNCT
aijssr-1783	349	1	relationship	relationship	NOUN
aijssr-1783	349	2	between	between	ADP
aijssr-1783	349	3	tax	tax	NOUN
aijssr-1783	349	4	policy	policy	NOUN
aijssr-1783	349	5	,	,	PUNCT
aijssr-1783	349	6	growth	growth	NOUN
aijssr-1783	349	7	of	of	ADP
aijssr-1783	349	8	smes	sme	NOUN
aijssr-1783	349	9	and	and	CCONJ
aijssr-1783	349	10	the	the	DET
aijssr-1783	349	11	nigerian	nigerian	ADJ
aijssr-1783	349	12	economy	economy	NOUN
aijssr-1783	349	13	.	.	PUNCT
aijssr-1783	350	1	international	international	ADJ
aijssr-1783	350	2	journal	journal	PROPN
aijssr-1783	350	3	of	of	ADP
aijssr-1783	350	4	business	business	NOUN
aijssr-1783	350	5	and	and	CCONJ
aijssr-1783	350	6	management	management	NOUN
aijssr-1783	350	7	,	,	PUNCT
aijssr-1783	350	8	7(13	7(13	NUM
aijssr-1783	350	9	)	)	PUNCT
aijssr-1783	350	10	.	.	PUNCT
aijssr-1783	351	1	https://doi.org/10.5539/ijbm.v7n13p125	https://doi.org/10.5539/ijbm.v7n13p125	NOUN
aijssr-1783	351	2	barreix	barreix	VERB
aijssr-1783	351	3	,	,	PUNCT
aijssr-1783	351	4	a.	a.	NOUN
aijssr-1783	351	5	,	,	PUNCT
aijssr-1783	351	6	&	&	CCONJ
aijssr-1783	351	7	gonzález	gonzález	PROPN
aijssr-1783	351	8	,	,	PUNCT
aijssr-1783	351	9	d.	d.	PROPN
aijssr-1783	351	10	(	(	PUNCT
aijssr-1783	351	11	2020	2020	NUM
aijssr-1783	351	12	)	)	PUNCT
aijssr-1783	351	13	.	.	PUNCT
aijssr-1783	352	1	taxation	taxation	NOUN
aijssr-1783	352	2	for	for	ADP
aijssr-1783	352	3	smes	sme	NOUN
aijssr-1783	352	4	:	:	PUNCT
aijssr-1783	352	5	a	a	DET
aijssr-1783	352	6	regime	regime	NOUN
aijssr-1783	352	7	for	for	ADP
aijssr-1783	352	8	the	the	DET
aijssr-1783	352	9	80	80	NUM
aijssr-1783	352	10	%	%	NOUN
aijssr-1783	352	11	of	of	ADP
aijssr-1783	352	12	taxpayers	taxpayer	NOUN
aijssr-1783	352	13	who	who	PRON
aijssr-1783	352	14	pay	pay	VERB
aijssr-1783	352	15	2	2	NUM
aijssr-1783	352	16	%	%	NOUN
aijssr-1783	352	17	.	.	PUNCT
aijssr-1783	353	1	inter	inter	ADJ
aijssr-1783	353	2	-	-	ADJ
aijssr-1783	353	3	american	american	ADJ
aijssr-1783	353	4	center	center	NOUN
aijssr-1783	353	5	of	of	ADP
aijssr-1783	353	6	tax	tax	NOUN
aijssr-1783	353	7	administrations	administration	NOUN
aijssr-1783	353	8	.	.	PUNCT
aijssr-1783	354	1	retrieved	retrieve	VERB
aijssr-1783	354	2	from	from	ADP
aijssr-1783	354	3	https://www.ciat.org/ciatblog-taxation-for-smes/?lang=en	https://www.ciat.org/ciatblog-taxation-for-smes/?lang=en	PROPN
aijssr-1783	354	4	central	central	PROPN
aijssr-1783	354	5	bank	bank	PROPN
aijssr-1783	354	6	of	of	ADP
aijssr-1783	354	7	kenya	kenya	PROPN
aijssr-1783	354	8	,	,	PUNCT
aijssr-1783	354	9	kenya	kenya	PROPN
aijssr-1783	354	10	national	national	PROPN
aijssr-1783	354	11	bureau	bureau	PROPN
aijssr-1783	354	12	of	of	ADP
aijssr-1783	354	13	statistics	statistic	NOUN
aijssr-1783	354	14	,	,	PUNCT
aijssr-1783	354	15	&	&	CCONJ
aijssr-1783	354	16	fsd	fsd	PROPN
aijssr-1783	354	17	kenya	kenya	PROPN
aijssr-1783	354	18	.	.	PUNCT
aijssr-1783	355	1	(	(	PUNCT
aijssr-1783	355	2	2021	2021	NUM
aijssr-1783	355	3	)	)	PUNCT
aijssr-1783	355	4	.	.	PUNCT
aijssr-1783	356	1	2021	2021	NUM
aijssr-1783	356	2	finaccess	finaccess	NOUN
aijssr-1783	356	3	household	household	NOUN
aijssr-1783	356	4	survey	survey	NOUN
aijssr-1783	356	5	.	.	PUNCT
aijssr-1783	357	1	fsd	fsd	PROPN
aijssr-1783	357	2	kenya	kenya	PROPN
aijssr-1783	357	3	.	.	PUNCT
aijssr-1783	358	1	chen	chen	PROPN
aijssr-1783	358	2	,	,	PUNCT
aijssr-1783	358	3	d.	d.	PROPN
aijssr-1783	358	4	,	,	PUNCT
aijssr-1783	358	5	mintz	mintz	PROPN
aijssr-1783	358	6	,	,	PUNCT
aijssr-1783	358	7	j.	j.	PROPN
aijssr-1783	358	8	,	,	PUNCT
aijssr-1783	358	9	&	&	CCONJ
aijssr-1783	358	10	lee	lee	PROPN
aijssr-1783	358	11	,	,	PUNCT
aijssr-1783	358	12	f.	f.	PROPN
aijssr-1783	358	13	c.	c.	PROPN
aijssr-1783	358	14	(	(	PUNCT
aijssr-1783	358	15	2011	2011	NUM
aijssr-1783	358	16	)	)	PUNCT
aijssr-1783	358	17	.	.	PUNCT
aijssr-1783	359	1	taxation	taxation	NOUN
aijssr-1783	359	2	,	,	PUNCT
aijssr-1783	359	3	smes	sme	NOUN
aijssr-1783	359	4	and	and	CCONJ
aijssr-1783	359	5	entrepreneurship	entrepreneurship	NOUN
aijssr-1783	359	6	.	.	PUNCT
aijssr-1783	360	1	university	university	NOUN
aijssr-1783	360	2	of	of	ADP
aijssr-1783	360	3	calgary	calgary	PROPN
aijssr-1783	360	4	the	the	DET
aijssr-1783	360	5	school	school	NOUN
aijssr-1783	360	6	of	of	ADP
aijssr-1783	360	7	public	public	ADJ
aijssr-1783	360	8	policy	policy	NOUN
aijssr-1783	360	9	:	:	PUNCT
aijssr-1783	360	10	spp	spp	NOUN
aijssr-1783	360	11	research	research	NOUN
aijssr-1783	360	12	papers	paper	NOUN
aijssr-1783	360	13	,	,	PUNCT
aijssr-1783	360	14	4(7	4(7	NUM
aijssr-1783	360	15	)	)	PUNCT
aijssr-1783	360	16	.	.	PUNCT
aijssr-1783	361	1	https://doi.org/10.1787/013245868670	https://doi.org/10.1787/013245868670	X
aijssr-1783	361	2	deloitte	deloitte	PROPN
aijssr-1783	361	3	.	.	PUNCT
aijssr-1783	362	1	(	(	PUNCT
aijssr-1783	362	2	2021	2021	NUM
aijssr-1783	362	3	)	)	PUNCT
aijssr-1783	362	4	.	.	PUNCT
aijssr-1783	363	1	sg	sg	PROPN
aijssr-1783	363	2	budget	budget	NOUN
aijssr-1783	363	3	2022	2022	NUM
aijssr-1783	363	4	:	:	PUNCT
aijssr-1783	363	5	deloitte	deloitte	NOUN
aijssr-1783	363	6	calls	call	VERB
aijssr-1783	363	7	for	for	ADP
aijssr-1783	363	8	tax	tax	NOUN
aijssr-1783	363	9	measures	measure	NOUN
aijssr-1783	363	10	to	to	PART
aijssr-1783	363	11	enable	enable	VERB
aijssr-1783	363	12	businesses	business	NOUN
aijssr-1783	363	13	to	to	PART
aijssr-1783	363	14	adapt	adapt	VERB
aijssr-1783	363	15	to	to	ADP
aijssr-1783	363	16	the	the	DET
aijssr-1783	363	17	changing	change	VERB
aijssr-1783	363	18	business	business	NOUN
aijssr-1783	363	19	landscape	landscape	NOUN
aijssr-1783	363	20	and	and	CCONJ
aijssr-1783	363	21	to	to	PART
aijssr-1783	363	22	keep	keep	VERB
aijssr-1783	363	23	up	up	ADP
aijssr-1783	363	24	with	with	ADP
aijssr-1783	363	25	recent	recent	ADJ
aijssr-1783	363	26	international	international	ADJ
aijssr-1783	363	27	tax	tax	NOUN
aijssr-1783	363	28	developments	development	NOUN
aijssr-1783	363	29	.	.	PUNCT
aijssr-1783	364	1	deloitte	deloitte	PROPN
aijssr-1783	364	2	singapore	singapore	PROPN
aijssr-1783	364	3	.	.	PUNCT
aijssr-1783	365	1	retrieved	retrieve	VERB
aijssr-1783	365	2	july	july	PROPN
aijssr-1783	365	3	18	18	NUM
aijssr-1783	365	4	,	,	PUNCT
aijssr-1783	365	5	2022	2022	NUM
aijssr-1783	365	6	,	,	PUNCT
aijssr-1783	365	7	from	from	ADP
aijssr-1783	365	8	https://www2.deloitte.com/sg/en/pages/tax/articles/sg-budget-2022-pr.html	https://www2.deloitte.com/sg/en/pages/tax/articles/sg-budget-2022-pr.html	PROPN
aijssr-1783	365	9	engelschalk	engelschalk	NOUN
aijssr-1783	365	10	,	,	PUNCT
aijssr-1783	365	11	m.	m.	NOUN
aijssr-1783	365	12	,	,	PUNCT
aijssr-1783	365	13	&	&	CCONJ
aijssr-1783	365	14	loeprick	loeprick	PROPN
aijssr-1783	365	15	,	,	PUNCT
aijssr-1783	365	16	j.	j.	PROPN
aijssr-1783	365	17	(	(	PUNCT
aijssr-1783	365	18	2015	2015	NUM
aijssr-1783	365	19	)	)	PUNCT
aijssr-1783	365	20	.	.	PUNCT
aijssr-1783	366	1	msme	msme	NOUN
aijssr-1783	366	2	taxation	taxation	NOUN
aijssr-1783	366	3	in	in	ADP
aijssr-1783	366	4	transition	transition	NOUN
aijssr-1783	366	5	economies	economy	NOUN
aijssr-1783	366	6	:	:	PUNCT
aijssr-1783	366	7	country	country	NOUN
aijssr-1783	366	8	experience	experience	NOUN
aijssr-1783	366	9	on	on	ADP
aijssr-1783	366	10	the	the	DET
aijssr-1783	366	11	costs	cost	NOUN
aijssr-1783	366	12	and	and	CCONJ
aijssr-1783	366	13	benefits	benefit	NOUN
aijssr-1783	366	14	of	of	ADP
aijssr-1783	366	15	introducing	introduce	VERB
aijssr-1783	366	16	special	special	ADJ
aijssr-1783	366	17	tax	tax	NOUN
aijssr-1783	366	18	regimes	regime	NOUN
aijssr-1783	366	19	(	(	PUNCT
aijssr-1783	366	20	policy	policy	NOUN
aijssr-1783	366	21	research	research	NOUN
aijssr-1783	366	22	working	working	NOUN
aijssr-1783	366	23	paper	paper	NOUN
aijssr-1783	366	24	7449	7449	NUM
aijssr-1783	366	25	)	)	PUNCT
aijssr-1783	366	26	.	.	PUNCT
aijssr-1783	367	1	world	world	PROPN
aijssr-1783	367	2	bank	bank	PROPN
aijssr-1783	367	3	group	group	NOUN
aijssr-1783	367	4	.	.	PUNCT
aijssr-1783	368	1	government	government	NOUN
aijssr-1783	368	2	of	of	ADP
aijssr-1783	368	3	kenya	kenya	PROPN
aijssr-1783	368	4	.	.	PUNCT
aijssr-1783	369	1	(	(	PUNCT
aijssr-1783	369	2	2016	2016	NUM
aijssr-1783	369	3	)	)	PUNCT
aijssr-1783	369	4	.	.	PUNCT
aijssr-1783	370	1	public	public	ADJ
aijssr-1783	370	2	procurement	procurement	NOUN
aijssr-1783	370	3	and	and	CCONJ
aijssr-1783	370	4	asset	asset	NOUN
aijssr-1783	370	5	disposal	disposal	NOUN
aijssr-1783	370	6	act	act	PROPN
aijssr-1783	370	7	:	:	PUNCT
aijssr-1783	370	8	vol	vol	NOUN
aijssr-1783	370	9	.	.	PUNCT
aijssr-1783	370	10	number	number	NOUN
aijssr-1783	370	11	33	33	NUM
aijssr-1783	370	12	of	of	ADP
aijssr-1783	370	13	2015	2015	NUM
aijssr-1783	370	14	(	(	PUNCT
aijssr-1783	370	15	rev	rev	PROPN
aijssr-1783	370	16	.	.	PROPN
aijssr-1783	371	1	ed	ed	NOUN
aijssr-1783	371	2	.	.	PUNCT
aijssr-1783	371	3	)	)	PUNCT
aijssr-1783	371	4	.	.	PUNCT
aijssr-1783	372	1	the	the	DET
aijssr-1783	372	2	national	national	PROPN
aijssr-1783	372	3	council	council	PROPN
aijssr-1783	372	4	for	for	ADP
aijssr-1783	372	5	law	law	NOUN
aijssr-1783	372	6	reporting	reporting	NOUN
aijssr-1783	372	7	.	.	PUNCT
aijssr-1783	373	1	government	government	NOUN
aijssr-1783	373	2	of	of	ADP
aijssr-1783	373	3	kenya	kenya	PROPN
aijssr-1783	373	4	.	.	PUNCT
aijssr-1783	374	1	(	(	PUNCT
aijssr-1783	374	2	2022	2022	NUM
aijssr-1783	374	3	)	)	PUNCT
aijssr-1783	374	4	.	.	PUNCT
aijssr-1783	375	1	national	national	ADJ
aijssr-1783	375	2	tax	tax	NOUN
aijssr-1783	375	3	policy	policy	NOUN
aijssr-1783	375	4	.	.	PUNCT
aijssr-1783	376	1	invest	invest	VERB
aijssr-1783	376	2	india	india	PROPN
aijssr-1783	376	3	.	.	PUNCT
aijssr-1783	377	1	(	(	PUNCT
aijssr-1783	377	2	n.d	n.d	PROPN
aijssr-1783	377	3	.	.	PROPN
aijssr-1783	377	4	)	)	PUNCT
aijssr-1783	377	5	.	.	PUNCT
aijssr-1783	378	1	schemes	scheme	NOUN
aijssr-1783	378	2	for	for	ADP
aijssr-1783	378	3	msmes	msme	NOUN
aijssr-1783	378	4	:	:	PUNCT
aijssr-1783	378	5	make	make	VERB
aijssr-1783	378	6	in	in	ADP
aijssr-1783	378	7	india	india	PROPN
aijssr-1783	378	8	.	.	PUNCT
aijssr-1783	379	1	make	make	VERB
aijssr-1783	379	2	in	in	ADP
aijssr-1783	379	3	india	india	PROPN
aijssr-1783	379	4	.	.	PUNCT
aijssr-1783	380	1	retrieved	retrieve	VERB
aijssr-1783	380	2	july	july	PROPN
aijssr-1783	380	3	20	20	NUM
aijssr-1783	380	4	,	,	PUNCT
aijssr-1783	380	5	2022	2022	NUM
aijssr-1783	380	6	,	,	PUNCT
aijssr-1783	380	7	from	from	ADP
aijssr-1783	380	8	https://www.makeinindia.com/schemes-msmes	https://www.makeinindia.com/schemes-msme	NOUN
aijssr-1783	380	9	.	.	PUNCT
aijssr-1783	381	1	kenya	kenya	PROPN
aijssr-1783	381	2	universal	universal	PROPN
aijssr-1783	381	3	healthcare	healthcare	PROPN
aijssr-1783	381	4	coverage	coverage	PROPN
aijssr-1783	381	5	.	.	PUNCT
aijssr-1783	382	1	(	(	PUNCT
aijssr-1783	382	2	2018	2018	NUM
aijssr-1783	382	3	)	)	PUNCT
aijssr-1783	382	4	.	.	PUNCT
aijssr-1783	383	1	international	international	ADJ
aijssr-1783	383	2	trade	trade	PROPN
aijssr-1783	383	3	administration	administration	NOUN
aijssr-1783	383	4	.	.	PUNCT
aijssr-1783	384	1	retrieved	retrieve	VERB
aijssr-1783	384	2	july	july	PROPN
aijssr-1783	384	3	22	22	NUM
aijssr-1783	384	4	,	,	PUNCT
aijssr-1783	384	5	2022	2022	NUM
aijssr-1783	384	6	,	,	PUNCT
aijssr-1783	384	7	from	from	ADP
aijssr-1783	384	8	https://www.trade.gov/market-intelligence/kenya-universal-healthcare-coverage	https://www.trade.gov/market-intelligence/kenya-universal-healthcare-coverage	PROPN
aijssr-1783	384	9	.	.	PUNCT
aijssr-1783	385	1	kenya	kenya	PROPN
aijssr-1783	385	2	agribusiness	agribusiness	PROPN
aijssr-1783	385	3	and	and	CCONJ
aijssr-1783	385	4	agroindustry	agroindustry	NOUN
aijssr-1783	385	5	alliance	alliance	NOUN
aijssr-1783	385	6	.	.	PUNCT
aijssr-1783	386	1	(	(	PUNCT
aijssr-1783	386	2	2017	2017	NUM
aijssr-1783	386	3	)	)	PUNCT
aijssr-1783	386	4	.	.	PUNCT
aijssr-1783	387	1	challenges	challenge	NOUN
aijssr-1783	387	2	faced	face	VERB
aijssr-1783	387	3	by	by	ADP
aijssr-1783	387	4	small	small	ADJ
aijssr-1783	387	5	and	and	CCONJ
aijssr-1783	387	6	medium	medium	ADJ
aijssr-1783	387	7	enterprises	enterprise	NOUN
aijssr-1783	387	8	in	in	ADP
aijssr-1783	387	9	kenya	kenya	PROPN
aijssr-1783	387	10	.	.	PUNCT
aijssr-1783	388	1	retrieved	retrieve	VERB
aijssr-1783	388	2	july	july	PROPN
aijssr-1783	388	3	20	20	NUM
aijssr-1783	388	4	,	,	PUNCT
aijssr-1783	388	5	2022	2022	NUM
aijssr-1783	388	6	,	,	PUNCT
aijssr-1783	388	7	from	from	ADP
aijssr-1783	388	8	https://kaaa.co.ke/challenges-faced-by-small-and-medium-enterprises-in-kenya	https://kaaa.co.ke/challenges-faced-by-small-and-medium-enterprises-in-kenya	ADJ
aijssr-1783	388	9	knbs	knbs	PROPN
aijssr-1783	388	10	.	.	PUNCT
aijssr-1783	389	1	(	(	PUNCT
aijssr-1783	389	2	2016	2016	NUM
aijssr-1783	389	3	)	)	PUNCT
aijssr-1783	389	4	.	.	PUNCT
aijssr-1783	390	1	micro	micro	PROPN
aijssr-1783	390	2	,	,	PUNCT
aijssr-1783	390	3	small	small	ADJ
aijssr-1783	390	4	and	and	CCONJ
aijssr-1783	390	5	medium	medium	ADJ
aijssr-1783	390	6	establishment	establishment	NOUN
aijssr-1783	390	7	(	(	PUNCT
aijssr-1783	390	8	msme	msme	NOUN
aijssr-1783	390	9	)	)	PUNCT
aijssr-1783	390	10	survey	survey	NOUN
aijssr-1783	390	11	(	(	PUNCT
aijssr-1783	390	12	basic	basic	ADJ
aijssr-1783	390	13	report	report	NOUN
aijssr-1783	390	14	)	)	PUNCT
aijssr-1783	390	15	.	.	PUNCT
aijssr-1783	391	1	kenya	kenya	PROPN
aijssr-1783	391	2	national	national	PROPN
aijssr-1783	391	3	bureau	bureau	PROPN
aijssr-1783	391	4	of	of	ADP
aijssr-1783	391	5	statistics	statistic	NOUN
aijssr-1783	391	6	.	.	PUNCT
aijssr-1783	392	1	otieno	otieno	ADJ
aijssr-1783	392	2	,	,	PUNCT
aijssr-1783	392	3	american	american	PROPN
aijssr-1783	392	4	international	international	PROPN
aijssr-1783	392	5	journal	journal	PROPN
aijssr-1783	392	6	of	of	ADP
aijssr-1783	392	7	social	social	ADJ
aijssr-1783	392	8	science	science	NOUN
aijssr-1783	392	9	research	research	NOUN
aijssr-1783	392	10	12(1	12(1	PROPN
aijssr-1783	392	11	)	)	PUNCT
aijssr-1783	392	12	(	(	PUNCT
aijssr-1783	392	13	2022	2022	NUM
aijssr-1783	392	14	)	)	PUNCT
aijssr-1783	392	15	,	,	PUNCT
aijssr-1783	392	16	30	30	NUM
aijssr-1783	392	17	-	-	SYM
aijssr-1783	392	18	38	38	NUM
aijssr-1783	392	19	38	38	NUM
aijssr-1783	392	20	kra	kra	NOUN
aijssr-1783	392	21	.	.	PUNCT
aijssr-1783	393	1	(	(	PUNCT
aijssr-1783	393	2	2021	2021	NUM
aijssr-1783	393	3	)	)	PUNCT
aijssr-1783	393	4	.	.	PUNCT
aijssr-1783	394	1	kra	kra	PROPN
aijssr-1783	394	2	8th	8th	ADJ
aijssr-1783	394	3	corporate	corporate	ADJ
aijssr-1783	394	4	plan	plan	NOUN
aijssr-1783	394	5	(	(	PUNCT
aijssr-1783	394	6	2021/2022	2021/2022	NUM
aijssr-1783	394	7	–	–	PUNCT
aijssr-1783	394	8	2023/2024	2023/2024	NUM
aijssr-1783	394	9	)	)	PUNCT
aijssr-1783	394	10	.	.	PUNCT
aijssr-1783	395	1	kenya	kenya	PROPN
aijssr-1783	395	2	revenue	revenue	NOUN
aijssr-1783	395	3	authority	authority	NOUN
aijssr-1783	395	4	.	.	PUNCT
aijssr-1783	396	1	knbs	knbs	PROPN
aijssr-1783	396	2	.	.	PUNCT
aijssr-1783	397	1	(	(	PUNCT
aijssr-1783	397	2	2022	2022	NUM
aijssr-1783	397	3	)	)	PUNCT
aijssr-1783	397	4	.	.	PUNCT
aijssr-1783	398	1	economic	economic	ADJ
aijssr-1783	398	2	survey	survey	NOUN
aijssr-1783	398	3	2022	2022	NUM
aijssr-1783	398	4	.	.	PUNCT
aijssr-1783	399	1	kenya	kenya	PROPN
aijssr-1783	399	2	national	national	PROPN
aijssr-1783	399	3	bureau	bureau	PROPN
aijssr-1783	399	4	of	of	ADP
aijssr-1783	399	5	statistics	statistics	PROPN
aijssr-1783	399	6	.	.	PUNCT
aijssr-1783	400	1	kra	kra	PROPN
aijssr-1783	400	2	.	.	PUNCT
aijssr-1783	401	1	(	(	PUNCT
aijssr-1783	401	2	n.d	n.d	PROPN
aijssr-1783	401	3	.	.	PROPN
aijssr-1783	401	4	)	)	PUNCT
aijssr-1783	401	5	.	.	PUNCT
aijssr-1783	402	1	turnover	turnover	NOUN
aijssr-1783	402	2	tax	tax	NOUN
aijssr-1783	402	3	(	(	PUNCT
aijssr-1783	402	4	tot	tot	NOUN
aijssr-1783	402	5	)	)	PUNCT
aijssr-1783	402	6	kra	kra	PROPN
aijssr-1783	402	7	.	.	PUNCT
aijssr-1783	403	1	kenya	kenya	PROPN
aijssr-1783	403	2	revenue	revenue	PROPN
aijssr-1783	403	3	authority	authority	NOUN
aijssr-1783	403	4	.	.	PUNCT
aijssr-1783	404	1	retrieved	retrieve	VERB
aijssr-1783	404	2	july	july	PROPN
aijssr-1783	404	3	19	19	NUM
aijssr-1783	404	4	,	,	PUNCT
aijssr-1783	404	5	2022	2022	NUM
aijssr-1783	404	6	,	,	PUNCT
aijssr-1783	404	7	from	from	ADP
aijssr-1783	404	8	https://www.kra.go.ke/business/small-traders/taxation-for-small-traders/turnover-tax-tot	https://www.kra.go.ke/business/small-traders/taxation-for-small-traders/turnover-tax-tot	PROPN
aijssr-1783	404	9	kumar	kumar	PROPN
aijssr-1783	404	10	,	,	PUNCT
aijssr-1783	404	11	d.	d.	PROPN
aijssr-1783	404	12	(	(	PUNCT
aijssr-1783	404	13	2021	2021	NUM
aijssr-1783	404	14	)	)	PUNCT
aijssr-1783	404	15	.	.	PUNCT
aijssr-1783	405	1	a	a	DET
aijssr-1783	405	2	case	case	NOUN
aijssr-1783	405	3	for	for	ADP
aijssr-1783	405	4	better	well	ADJ
aijssr-1783	405	5	tax	tax	NOUN
aijssr-1783	405	6	-	-	PUNCT
aijssr-1783	405	7	policies	policy	NOUN
aijssr-1783	405	8	for	for	ADP
aijssr-1783	405	9	msmes	msme	NOUN
aijssr-1783	405	10	.	.	PUNCT
aijssr-1783	406	1	the	the	DET
aijssr-1783	406	2	economic	economic	ADJ
aijssr-1783	406	3	times	time	NOUN
aijssr-1783	406	4	.	.	PUNCT
aijssr-1783	407	1	retrieved	retrieve	VERB
aijssr-1783	407	2	july	july	PROPN
aijssr-1783	407	3	17	17	NUM
aijssr-1783	407	4	,	,	PUNCT
aijssr-1783	407	5	2022	2022	NUM
aijssr-1783	407	6	,	,	PUNCT
aijssr-1783	407	7	from	from	ADP
aijssr-1783	407	8	https://economictimes.indiatimes.com/small-biz/sme-sector/a-case-for-better-tax-policies-formsmes/articleshow/80609973.cms	https://economictimes.indiatimes.com/small-biz/sme-sector/a-case-for-better-tax-policies-formsmes/articleshow/80609973.cms	PROPN
aijssr-1783	407	9	marchese	marchese	NOUN
aijssr-1783	407	10	,	,	PUNCT
aijssr-1783	407	11	m.	m.	NOUN
aijssr-1783	407	12	(	(	PUNCT
aijssr-1783	407	13	n.d	n.d	PROPN
aijssr-1783	407	14	.	.	PROPN
aijssr-1783	407	15	)	)	PUNCT
aijssr-1783	407	16	.	.	PUNCT
aijssr-1783	408	1	sme	sme	NOUN
aijssr-1783	408	2	preferential	preferential	ADJ
aijssr-1783	408	3	tax	tax	NOUN
aijssr-1783	408	4	regimes	regime	NOUN
aijssr-1783	408	5	.	.	PUNCT
aijssr-1783	409	1	ilo	ilo	PROPN
aijssr-1783	409	2	.	.	PUNCT
aijssr-1783	409	3	retrieved	retrieve	VERB
aijssr-1783	409	4	september	september	PROPN
aijssr-1783	409	5	17	17	NUM
aijssr-1783	409	6	,	,	PUNCT
aijssr-1783	409	7	2022	2022	NUM
aijssr-1783	409	8	,	,	PUNCT
aijssr-1783	409	9	from	from	ADP
aijssr-1783	409	10	https://www.ilo.org/legacy/english/intserv/working-papers/wp033/index.html	https://www.ilo.org/legacy/english/intserv/working-papers/wp033/index.html	PROPN
aijssr-1783	409	11	mathenge	mathenge	NOUN
aijssr-1783	409	12	,	,	PUNCT
aijssr-1783	409	13	n.	n.	NOUN
aijssr-1783	409	14	m.	m.	NOUN
aijssr-1783	409	15	,	,	PUNCT
aijssr-1783	409	16	ghauri	ghauri	PROPN
aijssr-1783	409	17	,	,	PUNCT
aijssr-1783	409	18	t.	t.	PROPN
aijssr-1783	409	19	a.	a.	PROPN
aijssr-1783	409	20	,	,	PUNCT
aijssr-1783	409	21	mutie	mutie	PROPN
aijssr-1783	409	22	,	,	PUNCT
aijssr-1783	409	23	c.	c.	PROPN
aijssr-1783	409	24	k.	k.	PROPN
aijssr-1783	409	25	,	,	PUNCT
aijssr-1783	409	26	sienaert	sienaert	PROPN
aijssr-1783	409	27	,	,	PUNCT
aijssr-1783	409	28	a.	a.	NOUN
aijssr-1783	409	29	,	,	PUNCT
aijssr-1783	409	30	&	&	CCONJ
aijssr-1783	409	31	angelique	angelique	PROPN
aijssr-1783	409	32	,	,	PUNCT
aijssr-1783	409	33	u.	u.	PROPN
aijssr-1783	409	34	(	(	PUNCT
aijssr-1783	409	35	2022	2022	NUM
aijssr-1783	409	36	)	)	PUNCT
aijssr-1783	409	37	.	.	PUNCT
aijssr-1783	410	1	kenya	kenya	PROPN
aijssr-1783	410	2	economic	economic	ADJ
aijssr-1783	410	3	update	update	NOUN
aijssr-1783	410	4	:	:	PUNCT
aijssr-1783	410	5	aiming	aim	VERB
aijssr-1783	410	6	high	high	ADJ
aijssr-1783	410	7	securing	secure	VERB
aijssr-1783	410	8	education	education	NOUN
aijssr-1783	410	9	to	to	PART
aijssr-1783	410	10	sustain	sustain	VERB
aijssr-1783	410	11	the	the	DET
aijssr-1783	410	12	recovery	recovery	NOUN
aijssr-1783	410	13	(	(	PUNCT
aijssr-1783	410	14	english	english	PROPN
aijssr-1783	410	15	)	)	PUNCT
aijssr-1783	410	16	.	.	PUNCT
aijssr-1783	411	1	world	world	PROPN
aijssr-1783	411	2	bank	bank	PROPN
aijssr-1783	411	3	group	group	NOUN
aijssr-1783	411	4	.	.	PUNCT
aijssr-1783	412	1	moited	moite	VERB
aijssr-1783	412	2	.	.	PUNCT
aijssr-1783	413	1	(	(	PUNCT
aijssr-1783	413	2	2020	2020	NUM
aijssr-1783	413	3	)	)	PUNCT
aijssr-1783	413	4	.	.	PUNCT
aijssr-1783	414	1	kenya	kenya	PROPN
aijssr-1783	414	2	micro	micro	PROPN
aijssr-1783	414	3	and	and	CCONJ
aijssr-1783	414	4	small	small	ADJ
aijssr-1783	414	5	enterprises	enterprise	NOUN
aijssr-1783	414	6	policy	policy	NOUN
aijssr-1783	414	7	for	for	ADP
aijssr-1783	414	8	promoting	promote	VERB
aijssr-1783	414	9	micro	micro	ADJ
aijssr-1783	414	10	and	and	CCONJ
aijssr-1783	414	11	small	small	ADJ
aijssr-1783	414	12	enterprises	enterprise	NOUN
aijssr-1783	414	13	(	(	PUNCT
aijssr-1783	414	14	mses	ms	NOUN
aijssr-1783	414	15	)	)	PUNCT
aijssr-1783	414	16	for	for	ADP
aijssr-1783	414	17	wealth	wealth	NOUN
aijssr-1783	414	18	and	and	CCONJ
aijssr-1783	414	19	employment	employment	NOUN
aijssr-1783	414	20	creation	creation	NOUN
aijssr-1783	414	21	(	(	PUNCT
aijssr-1783	414	22	sessional	sessional	ADJ
aijssr-1783	414	23	paper	paper	NOUN
aijssr-1783	414	24	no	no	INTJ
aijssr-1783	414	25	.	.	PROPN
aijssr-1783	414	26	05	05	NUM
aijssr-1783	414	27	of	of	ADP
aijssr-1783	414	28	2020	2020	NUM
aijssr-1783	414	29	)	)	PUNCT
aijssr-1783	414	30	.	.	PUNCT
aijssr-1783	415	1	government	government	NOUN
aijssr-1783	415	2	of	of	ADP
aijssr-1783	415	3	kenya	kenya	PROPN
aijssr-1783	415	4	.	.	PUNCT
aijssr-1783	416	1	njanja	njanja	PROPN
aijssr-1783	416	2	,	,	PUNCT
aijssr-1783	416	3	a.	a.	NOUN
aijssr-1783	416	4	(	(	PUNCT
aijssr-1783	416	5	2022	2022	NUM
aijssr-1783	416	6	)	)	PUNCT
aijssr-1783	416	7	.	.	PUNCT
aijssr-1783	417	1	tech	tech	NOUN
aijssr-1783	417	2	firms	firm	NOUN
aijssr-1783	417	3	face	face	VERB
aijssr-1783	417	4	higher	high	ADJ
aijssr-1783	417	5	levies	levy	NOUN
aijssr-1783	417	6	as	as	SCONJ
aijssr-1783	417	7	kenya	kenya	PROPN
aijssr-1783	417	8	plans	plan	VERB
aijssr-1783	417	9	to	to	PART
aijssr-1783	417	10	double	double	VERB
aijssr-1783	417	11	digital	digital	ADJ
aijssr-1783	417	12	service	service	NOUN
aijssr-1783	417	13	tax	tax	NOUN
aijssr-1783	417	14	.	.	PUNCT
aijssr-1783	418	1	tech	tech	NOUN
aijssr-1783	418	2	crunch	crunch	NOUN
aijssr-1783	418	3	.	.	PUNCT
aijssr-1783	419	1	retrieved	retrieve	VERB
aijssr-1783	419	2	july	july	PROPN
aijssr-1783	419	3	21	21	NUM
aijssr-1783	419	4	,	,	PUNCT
aijssr-1783	419	5	2022	2022	NUM
aijssr-1783	419	6	,	,	PUNCT
aijssr-1783	419	7	from	from	ADP
aijssr-1783	419	8	https://techcrunch.com/2022/04/13/tech-firms-face-higher-levies-as-kenya-plans-to-doubledigital-service-tax/	https://techcrunch.com/2022/04/13/tech-firms-face-higher-levies-as-kenya-plans-to-doubledigital-service-tax/	ADV
aijssr-1783	419	9	njenga	njenga	ADV
aijssr-1783	419	10	,	,	PUNCT
aijssr-1783	419	11	m.	m.	NOUN
aijssr-1783	419	12	(	(	PUNCT
aijssr-1783	419	13	2016	2016	NUM
aijssr-1783	419	14	)	)	PUNCT
aijssr-1783	419	15	.	.	PUNCT
aijssr-1783	420	1	small	small	ADJ
aijssr-1783	420	2	-	-	PUNCT
aijssr-1783	420	3	scale	scale	NOUN
aijssr-1783	420	4	farmers	farmer	NOUN
aijssr-1783	420	5	are	be	AUX
aijssr-1783	420	6	key	key	ADJ
aijssr-1783	420	7	to	to	ADP
aijssr-1783	420	8	food	food	NOUN
aijssr-1783	420	9	security	security	NOUN
aijssr-1783	420	10	.	.	PUNCT
aijssr-1783	421	1	route	route	NOUN
aijssr-1783	421	2	to	to	ADP
aijssr-1783	421	3	food	food	NOUN
aijssr-1783	421	4	.	.	PUNCT
aijssr-1783	422	1	retrieved	retrieve	VERB
aijssr-1783	422	2	july	july	PROPN
aijssr-1783	422	3	21	21	NUM
aijssr-1783	422	4	,	,	PUNCT
aijssr-1783	422	5	2022	2022	NUM
aijssr-1783	422	6	,	,	PUNCT
aijssr-1783	422	7	from	from	ADP
aijssr-1783	422	8	https://routetofood.org/small-scale-farmers-are-the-key-to-food-security-in-kenya	https://routetofood.org/small-scale-farmers-are-the-key-to-food-security-in-kenya	PROPN
aijssr-1783	422	9	.	.	PUNCT
aijssr-1783	423	1	oecd	oecd	PROPN
aijssr-1783	423	2	.	.	PUNCT
aijssr-1783	424	1	(	(	PUNCT
aijssr-1783	424	2	2012	2012	NUM
aijssr-1783	424	3	)	)	PUNCT
aijssr-1783	424	4	.	.	PUNCT
aijssr-1783	425	1	right	right	ADV
aijssr-1783	425	2	from	from	ADP
aijssr-1783	425	3	the	the	DET
aijssr-1783	425	4	start	start	NOUN
aijssr-1783	425	5	:	:	PUNCT
aijssr-1783	425	6	influencing	influence	VERB
aijssr-1783	425	7	the	the	DET
aijssr-1783	425	8	compliance	compliance	NOUN
aijssr-1783	425	9	environment	environment	NOUN
aijssr-1783	425	10	for	for	ADP
aijssr-1783	425	11	small	small	ADJ
aijssr-1783	425	12	and	and	CCONJ
aijssr-1783	425	13	medium	medium	ADJ
aijssr-1783	425	14	enterprises	enterprise	NOUN
aijssr-1783	425	15	.	.	PUNCT
aijssr-1783	426	1	organisation	organisation	NOUN
aijssr-1783	426	2	for	for	ADP
aijssr-1783	426	3	economic	economic	ADJ
aijssr-1783	426	4	development	development	NOUN
aijssr-1783	426	5	and	and	CCONJ
aijssr-1783	426	6	co	co	NOUN
aijssr-1783	426	7	-	-	NOUN
aijssr-1783	426	8	operation	operation	NOUN
aijssr-1783	426	9	.	.	PUNCT
aijssr-1783	427	1	oecd	oecd	PROPN
aijssr-1783	427	2	.	.	PUNCT
aijssr-1783	428	1	(	(	PUNCT
aijssr-1783	428	2	2015	2015	NUM
aijssr-1783	428	3	)	)	PUNCT
aijssr-1783	428	4	.	.	PUNCT
aijssr-1783	429	1	taxation	taxation	NOUN
aijssr-1783	429	2	of	of	ADP
aijssr-1783	429	3	smes	sme	NOUN
aijssr-1783	429	4	in	in	ADP
aijssr-1783	429	5	oecd	oecd	PROPN
aijssr-1783	429	6	and	and	CCONJ
aijssr-1783	429	7	g20	g20	NOUN
aijssr-1783	429	8	countries	country	NOUN
aijssr-1783	429	9	.	.	PUNCT
aijssr-1783	430	1	oecd	oecd	PROPN
aijssr-1783	430	2	tax	tax	NOUN
aijssr-1783	430	3	policy	policy	NOUN
aijssr-1783	430	4	studies	study	NOUN
aijssr-1783	430	5	.	.	PUNCT
aijssr-1783	431	1	https://doi.org/10.1787/9789264243507-en	https://doi.org/10.1787/9789264243507-en	PROPN
aijssr-1783	431	2	oecd	oecd	PROPN
aijssr-1783	431	3	.	.	PUNCT
aijssr-1783	432	1	(	(	PUNCT
aijssr-1783	432	2	2022	2022	NUM
aijssr-1783	432	3	)	)	PUNCT
aijssr-1783	432	4	.	.	PUNCT
aijssr-1783	433	1	towards	towards	ADP
aijssr-1783	433	2	seamless	seamless	ADJ
aijssr-1783	433	3	taxation	taxation	NOUN
aijssr-1783	433	4	.	.	PUNCT
aijssr-1783	434	1	oecd	oecd	PROPN
aijssr-1783	434	2	forum	forum	PROPN
aijssr-1783	434	3	on	on	ADP
aijssr-1783	434	4	tax	tax	NOUN
aijssr-1783	434	5	administration	administration	NOUN
aijssr-1783	434	6	.	.	PUNCT
aijssr-1783	435	1	https://doi.org/10.1787/656c89ab-en	https://doi.org/10.1787/656c89ab-en	PROPN
aijssr-1783	435	2	pessoa	pessoa	NOUN
aijssr-1783	435	3	,	,	PUNCT
aijssr-1783	435	4	l.	l.	PROPN
aijssr-1783	435	5	c.	c.	PROPN
aijssr-1783	435	6	,	,	PUNCT
aijssr-1783	435	7	da	da	PROPN
aijssr-1783	435	8	costa	costa	PROPN
aijssr-1783	435	9	,	,	PUNCT
aijssr-1783	435	10	g.	g.	PROPN
aijssr-1783	435	11	,	,	PUNCT
aijssr-1783	435	12	&	&	CCONJ
aijssr-1783	435	13	maccari	maccari	PROPN
aijssr-1783	435	14	,	,	PUNCT
aijssr-1783	435	15	e.	e.	PROPN
aijssr-1783	435	16	a.	a.	PROPN
aijssr-1783	435	17	(	(	PUNCT
aijssr-1783	435	18	2015	2015	NUM
aijssr-1783	435	19	)	)	PUNCT
aijssr-1783	435	20	.	.	PUNCT
aijssr-1783	436	1	brazilian	brazilian	PROPN
aijssr-1783	436	2	national	national	PROPN
aijssr-1783	436	3	simplified	simplify	VERB
aijssr-1783	436	4	taxation	taxation	NOUN
aijssr-1783	436	5	system	system	NOUN
aijssr-1783	436	6	for	for	ADP
aijssr-1783	436	7	the	the	DET
aijssr-1783	436	8	small	small	ADJ
aijssr-1783	436	9	business	business	NOUN
aijssr-1783	436	10	and	and	CCONJ
aijssr-1783	436	11	the	the	DET
aijssr-1783	436	12	value	value	NOUN
aijssr-1783	436	13	added	add	VERB
aijssr-1783	436	14	tax	tax	NOUN
aijssr-1783	436	15	.	.	PUNCT
aijssr-1783	437	1	ssrn	ssrn	PROPN
aijssr-1783	437	2	electronic	electronic	ADJ
aijssr-1783	437	3	journal	journal	PROPN
aijssr-1783	437	4	.	.	PUNCT
aijssr-1783	438	1	https://doi.org/10.2139/ssrn.2623286	https://doi.org/10.2139/ssrn.2623286	ADJ
aijssr-1783	438	2	statista	statista	NOUN
aijssr-1783	438	3	.	.	PUNCT
aijssr-1783	439	1	(	(	PUNCT
aijssr-1783	439	2	2022	2022	NUM
aijssr-1783	439	3	)	)	PUNCT
aijssr-1783	439	4	.	.	PUNCT
aijssr-1783	440	1	total	total	ADJ
aijssr-1783	440	2	employment	employment	NOUN
aijssr-1783	440	3	in	in	ADP
aijssr-1783	440	4	formal	formal	ADJ
aijssr-1783	440	5	and	and	CCONJ
aijssr-1783	440	6	informal	informal	ADJ
aijssr-1783	440	7	sectors	sector	NOUN
aijssr-1783	440	8	in	in	ADP
aijssr-1783	440	9	kenya	kenya	PROPN
aijssr-1783	440	10	2015–2020	2015–2020	NUM
aijssr-1783	440	11	.	.	PUNCT
aijssr-1783	441	1	retrieved	retrieve	VERB
aijssr-1783	441	2	july	july	PROPN
aijssr-1783	441	3	19	19	NUM
aijssr-1783	441	4	,	,	PUNCT
aijssr-1783	441	5	2022	2022	NUM
aijssr-1783	441	6	,	,	PUNCT
aijssr-1783	441	7	from	from	ADP
aijssr-1783	441	8	https://www.statista.com/statistics/1134332/total-employment-in-kenya	https://www.statista.com/statistics/1134332/total-employment-in-kenya	PROPN
aijssr-1783	441	9	the	the	DET
aijssr-1783	441	10	national	national	PROPN
aijssr-1783	441	11	assembly	assembly	NOUN
aijssr-1783	441	12	of	of	ADP
aijssr-1783	441	13	kenya	kenya	PROPN
aijssr-1783	441	14	.	.	PUNCT
aijssr-1783	442	1	(	(	PUNCT
aijssr-1783	442	2	2017	2017	NUM
aijssr-1783	442	3	)	)	PUNCT
aijssr-1783	442	4	.	.	PUNCT
aijssr-1783	443	1	the	the	DET
aijssr-1783	443	2	national	national	PROPN
aijssr-1783	443	3	assembly	assembly	PROPN
aijssr-1783	443	4	and	and	CCONJ
aijssr-1783	443	5	budget	budget	NOUN
aijssr-1783	443	6	making	making	NOUN
aijssr-1783	443	7	(	(	PUNCT
aijssr-1783	443	8	factsheet	factsheet	NOUN
aijssr-1783	443	9	29	29	NUM
aijssr-1783	443	10	)	)	PUNCT
aijssr-1783	443	11	.	.	PUNCT
aijssr-1783	444	1	the	the	DET
aijssr-1783	444	2	clerk	clerk	NOUN
aijssr-1783	444	3	of	of	ADP
aijssr-1783	444	4	the	the	DET
aijssr-1783	444	5	national	national	ADJ
aijssr-1783	444	6	assembly	assembly	NOUN
aijssr-1783	444	7	.	.	PUNCT
aijssr-1783	445	1	zhang	zhang	PROPN
aijssr-1783	445	2	,	,	PUNCT
aijssr-1783	445	3	m.	m.	NOUN
aijssr-1783	445	4	,	,	PUNCT
aijssr-1783	445	5	&	&	CCONJ
aijssr-1783	445	6	shvili	shvili	NOUN
aijssr-1783	445	7	,	,	PUNCT
aijssr-1783	445	8	t.	t.	NOUN
aijssr-1783	445	9	m.	m.	NOUN
aijssr-1783	445	10	(	(	PUNCT
aijssr-1783	445	11	2020	2020	NUM
aijssr-1783	445	12	)	)	PUNCT
aijssr-1783	445	13	.	.	PUNCT
aijssr-1783	446	1	tax	tax	NOUN
aijssr-1783	446	2	authorities	authority	NOUN
aijssr-1783	446	3	have	have	VERB
aijssr-1783	446	4	a	a	DET
aijssr-1783	446	5	role	role	NOUN
aijssr-1783	446	6	to	to	PART
aijssr-1783	446	7	play	play	VERB
aijssr-1783	446	8	in	in	ADP
aijssr-1783	446	9	helping	help	VERB
aijssr-1783	446	10	smes	sme	NOUN
aijssr-1783	446	11	weather	weather	VERB
aijssr-1783	446	12	the	the	DET
aijssr-1783	446	13	covid-19	covid-19	PROPN
aijssr-1783	446	14	crisis	crisis	NOUN
aijssr-1783	446	15	.	.	PUNCT
aijssr-1783	447	1	world	world	PROPN
aijssr-1783	447	2	bank	bank	PROPN
aijssr-1783	447	3	blogs	blog	NOUN
aijssr-1783	447	4	.	.	PUNCT
aijssr-1783	448	1	retrieved	retrieve	VERB
aijssr-1783	448	2	july	july	PROPN
aijssr-1783	448	3	17	17	NUM
aijssr-1783	448	4	,	,	PUNCT
aijssr-1783	448	5	2022	2022	NUM
aijssr-1783	448	6	,	,	PUNCT
aijssr-1783	448	7	from	from	ADP
aijssr-1783	448	8	https://blogs.worldbank.org/psd/tax-authorities-have-role-playhelping-smes-weather-covid-19-crisis	https://blogs.worldbank.org/psd/tax-authorities-have-role-playhelping-smes-weather-covid-19-crisis	PROPN
aijssr-1783	448	9	publisher	publisher	NOUN
aijssr-1783	448	10	’s	’s	PART
aijssr-1783	448	11	note	note	NOUN
aijssr-1783	448	12	:	:	PUNCT
aijssr-1783	448	13	cribfb	cribfb	PROPN
aijssr-1783	448	14	stays	stay	VERB
aijssr-1783	448	15	neutral	neutral	ADJ
aijssr-1783	448	16	with	with	ADP
aijssr-1783	448	17	regard	regard	NOUN
aijssr-1783	448	18	to	to	ADP
aijssr-1783	448	19	jurisdictional	jurisdictional	ADJ
aijssr-1783	448	20	claims	claim	NOUN
aijssr-1783	448	21	in	in	ADP
aijssr-1783	448	22	published	publish	VERB
aijssr-1783	448	23	maps	map	NOUN
aijssr-1783	448	24	and	and	CCONJ
aijssr-1783	448	25	institutional	institutional	ADJ
aijssr-1783	448	26	affiliations	affiliation	NOUN
aijssr-1783	448	27	.	.	PUNCT
aijssr-1783	449	1	©	©	ADP
aijssr-1783	449	2	2022	2022	NUM
aijssr-1783	449	3	by	by	ADP
aijssr-1783	449	4	the	the	DET
aijssr-1783	449	5	authors	author	NOUN
aijssr-1783	449	6	.	.	PUNCT
aijssr-1783	450	1	licensee	licensee	PROPN
aijssr-1783	450	2	cribfb	cribfb	PROPN
aijssr-1783	450	3	,	,	PUNCT
aijssr-1783	450	4	usa	usa	PROPN
aijssr-1783	450	5	.	.	PROPN
aijssr-1783	451	1	this	this	DET
aijssr-1783	451	2	article	article	NOUN
aijssr-1783	451	3	is	be	AUX
aijssr-1783	451	4	an	an	DET
aijssr-1783	451	5	open	open	ADJ
aijssr-1783	451	6	access	access	NOUN
aijssr-1783	451	7	article	article	NOUN
aijssr-1783	451	8	distributed	distribute	VERB
aijssr-1783	451	9	under	under	ADP
aijssr-1783	451	10	the	the	DET
aijssr-1783	451	11	terms	term	NOUN
aijssr-1783	451	12	and	and	CCONJ
aijssr-1783	451	13	conditions	condition	NOUN
aijssr-1783	451	14	of	of	ADP
aijssr-1783	451	15	the	the	DET
aijssr-1783	451	16	creative	creative	ADJ
aijssr-1783	451	17	commons	common	NOUN
aijssr-1783	451	18	attribution	attribution	NOUN
aijssr-1783	451	19	(	(	PUNCT
aijssr-1783	451	20	cc	cc	NOUN
aijssr-1783	451	21	by	by	ADP
aijssr-1783	451	22	)	)	PUNCT
aijssr-1783	451	23	license	license	NOUN
aijssr-1783	451	24	(	(	PUNCT
aijssr-1783	451	25	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-1783	451	26	)	)	PUNCT
aijssr-1783	451	27	.	.	PUNCT
aijssr-1783	452	1	american	american	PROPN
aijssr-1783	452	2	international	international	PROPN
aijssr-1783	452	3	journal	journal	PROPN
aijssr-1783	452	4	of	of	ADP
aijssr-1783	452	5	social	social	ADJ
aijssr-1783	452	6	science	science	NOUN
aijssr-1783	452	7	research	research	NOUN
aijssr-1783	452	8	(	(	PUNCT
aijssr-1783	452	9	p	p	NOUN
aijssr-1783	452	10	-	-	PUNCT
aijssr-1783	452	11	issn	issn	VERB
aijssr-1783	452	12	2576	2576	NUM
aijssr-1783	452	13	-	-	PUNCT
aijssr-1783	452	14	103x	103x	NOUN
aijssr-1783	452	15	e	e	NOUN
aijssr-1783	452	16	-	-	NOUN
aijssr-1783	452	17	issn	issn	VERB
aijssr-1783	452	18	2576	2576	NUM
aijssr-1783	452	19	-	-	PUNCT
aijssr-1783	452	20	1048	1048	NUM
aijssr-1783	452	21	)	)	PUNCT
aijssr-1783	452	22	by	by	ADP
aijssr-1783	452	23	cribfb	cribfb	PROPN
aijssr-1783	452	24	is	be	AUX
aijssr-1783	452	25	licensed	license	VERB
aijssr-1783	452	26	under	under	ADP
aijssr-1783	452	27	a	a	DET
aijssr-1783	452	28	creative	creative	ADJ
aijssr-1783	452	29	commons	common	NOUN
aijssr-1783	452	30	attribution	attribution	NOUN
aijssr-1783	452	31	4.0	4.0	NUM
aijssr-1783	452	32	international	international	ADJ
aijssr-1783	452	33	license	license	NOUN
aijssr-1783	452	34	.	.	PUNCT
aijssr-1783	453	1	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-1783	453	2	)	)	PUNCT
aijssr-1783	454	1	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-1783	454	2	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-1783	454	3	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN