id	sid	tid	token	lemma	pos
ajbmeb-1775	1	1	american	american	PROPN
ajbmeb-1775	1	2	journal	journal	PROPN
ajbmeb-1775	1	3	of	of	ADP
ajbmeb-1775	1	4	business	business	NOUN
ajbmeb-1775	1	5	management	management	NOUN
ajbmeb-1775	1	6	,	,	PUNCT
ajbmeb-1775	1	7	economics	economic	NOUN
ajbmeb-1775	1	8	and	and	CCONJ
ajbmeb-1775	1	9	banking	banking	NOUN
ajbmeb-1775	1	10	issn	issn	PROPN
ajbmeb-1775	1	11	(	(	PUNCT
ajbmeb-1775	1	12	e	e	NOUN
ajbmeb-1775	1	13	):	):	PUNCT
ajbmeb-1775	1	14	2832	2832	NUM
ajbmeb-1775	1	15	-	-	SYM
ajbmeb-1775	1	16	8078	8078	NUM
ajbmeb-1775	1	17	volume	volume	NOUN
ajbmeb-1775	1	18	20	20	NUM
ajbmeb-1775	1	19	,	,	PUNCT
ajbmeb-1775	1	20	|	|	ADV
ajbmeb-1775	1	21	january	january	PROPN
ajbmeb-1775	1	22	,	,	PUNCT
ajbmeb-1775	1	23	2024	2024	NUM
ajbmeb-1775	1	24	p	p	NOUN
ajbmeb-1775	1	25	a	a	DET
ajbmeb-1775	1	26	g	g	NOUN
ajbmeb-1775	1	27	e	e	NOUN
ajbmeb-1775	1	28	|	|	NOUN
ajbmeb-1775	1	29	205	205	NUM
ajbmeb-1775	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1775	1	31	issues	issue	NOUN
ajbmeb-1775	1	32	of	of	ADP
ajbmeb-1775	1	33	raising	raise	VERB
ajbmeb-1775	1	34	the	the	DET
ajbmeb-1775	1	35	tax	tax	NOUN
ajbmeb-1775	1	36	compliance	compliance	NOUN
ajbmeb-1775	1	37	culture	culture	NOUN
ajbmeb-1775	1	38	ochilov	ochilov	ADV
ajbmeb-1775	1	39	adkham	adkham	VERB
ajbmeb-1775	1	40	muzaffarovich	muzaffarovich	PROPN
ajbmeb-1775	1	41	researcher	researcher	NOUN
ajbmeb-1775	1	42	,	,	PUNCT
ajbmeb-1775	1	43	research	research	NOUN
ajbmeb-1775	1	44	center	center	NOUN
ajbmeb-1775	1	45	“	"	PUNCT
ajbmeb-1775	1	46	scientific	scientific	ADJ
ajbmeb-1775	1	47	bases	basis	NOUN
ajbmeb-1775	1	48	and	and	CCONJ
ajbmeb-1775	1	49	problems	problem	NOUN
ajbmeb-1775	1	50	of	of	ADP
ajbmeb-1775	1	51	the	the	DET
ajbmeb-1775	1	52	development	development	NOUN
ajbmeb-1775	1	53	of	of	ADP
ajbmeb-1775	1	54	the	the	DET
ajbmeb-1775	1	55	economy	economy	NOUN
ajbmeb-1775	1	56	of	of	ADP
ajbmeb-1775	1	57	uzbekistan	uzbekistan	PROPN
ajbmeb-1775	1	58	”	"	PUNCT
ajbmeb-1775	1	59	under	under	ADP
ajbmeb-1775	1	60	the	the	DET
ajbmeb-1775	1	61	tashkent	tashkent	PROPN
ajbmeb-1775	1	62	state	state	PROPN
ajbmeb-1775	1	63	university	university	PROPN
ajbmeb-1775	1	64	of	of	ADP
ajbmeb-1775	1	65	economics	economics	PROPN
ajbmeb-1775	2	1	a	a	DET
ajbmeb-1775	2	2	b	b	PROPN
ajbmeb-1775	2	3	s	s	ADP
ajbmeb-1775	2	4	t	t	PROPN
ajbmeb-1775	2	5	r	r	NOUN
ajbmeb-1775	2	6	a	a	DET
ajbmeb-1775	2	7	c	c	NOUN
ajbmeb-1775	2	8	t	t	NOUN
ajbmeb-1775	2	9	k	k	X
ajbmeb-1775	2	10	e	e	PROPN
ajbmeb-1775	2	11	y	y	PROPN
ajbmeb-1775	2	12	w	w	NOUN
ajbmeb-1775	2	13	o	o	NOUN
ajbmeb-1775	2	14	r	r	NOUN
ajbmeb-1775	2	15	d	d	X
ajbmeb-1775	2	16	s	s	VERB
ajbmeb-1775	2	17	this	this	DET
ajbmeb-1775	2	18	research	research	NOUN
ajbmeb-1775	2	19	article	article	NOUN
ajbmeb-1775	2	20	is	be	AUX
ajbmeb-1775	2	21	devoted	devote	VERB
ajbmeb-1775	2	22	to	to	ADP
ajbmeb-1775	2	23	the	the	DET
ajbmeb-1775	2	24	consideration	consideration	NOUN
ajbmeb-1775	2	25	of	of	ADP
ajbmeb-1775	2	26	the	the	DET
ajbmeb-1775	2	27	issues	issue	NOUN
ajbmeb-1775	2	28	of	of	ADP
ajbmeb-1775	2	29	raising	raise	VERB
ajbmeb-1775	2	30	the	the	DET
ajbmeb-1775	2	31	tax	tax	NOUN
ajbmeb-1775	2	32	compliance	compliance	NOUN
ajbmeb-1775	2	33	culture	culture	NOUN
ajbmeb-1775	2	34	.	.	PUNCT
ajbmeb-1775	3	1	by	by	ADP
ajbmeb-1775	3	2	determining	determine	VERB
ajbmeb-1775	3	3	the	the	DET
ajbmeb-1775	3	4	most	most	ADV
ajbmeb-1775	3	5	advanced	advanced	ADJ
ajbmeb-1775	3	6	practices	practice	NOUN
ajbmeb-1775	3	7	,	,	PUNCT
ajbmeb-1775	3	8	highlighting	highlight	VERB
ajbmeb-1775	3	9	the	the	DET
ajbmeb-1775	3	10	impact	impact	NOUN
ajbmeb-1775	3	11	of	of	ADP
ajbmeb-1775	3	12	specific	specific	ADJ
ajbmeb-1775	3	13	legislative	legislative	ADJ
ajbmeb-1775	3	14	changes	change	NOUN
ajbmeb-1775	3	15	,	,	PUNCT
ajbmeb-1775	3	16	as	as	ADV
ajbmeb-1775	3	17	well	well	ADV
ajbmeb-1775	3	18	as	as	ADP
ajbmeb-1775	3	19	making	make	VERB
ajbmeb-1775	3	20	recommendations	recommendation	NOUN
ajbmeb-1775	3	21	,	,	PUNCT
ajbmeb-1775	3	22	this	this	DET
ajbmeb-1775	3	23	study	study	NOUN
ajbmeb-1775	3	24	contributes	contribute	VERB
ajbmeb-1775	3	25	to	to	ADP
ajbmeb-1775	3	26	ongoing	ongoing	ADJ
ajbmeb-1775	3	27	improvements	improvement	NOUN
ajbmeb-1775	3	28	in	in	ADP
ajbmeb-1775	3	29	optimizing	optimize	VERB
ajbmeb-1775	3	30	tax	tax	NOUN
ajbmeb-1775	3	31	systems	system	NOUN
ajbmeb-1775	3	32	globally	globally	ADV
ajbmeb-1775	3	33	.	.	PUNCT
ajbmeb-1775	4	1	the	the	DET
ajbmeb-1775	4	2	research	research	NOUN
ajbmeb-1775	4	3	findings	finding	NOUN
ajbmeb-1775	4	4	may	may	AUX
ajbmeb-1775	4	5	be	be	AUX
ajbmeb-1775	4	6	particularly	particularly	ADV
ajbmeb-1775	4	7	relevant	relevant	ADJ
ajbmeb-1775	4	8	to	to	ADP
ajbmeb-1775	4	9	practitioners	practitioner	NOUN
ajbmeb-1775	4	10	seeking	seek	VERB
ajbmeb-1775	4	11	to	to	PART
ajbmeb-1775	4	12	strike	strike	VERB
ajbmeb-1775	4	13	a	a	DET
ajbmeb-1775	4	14	balance	balance	NOUN
ajbmeb-1775	4	15	between	between	ADP
ajbmeb-1775	4	16	revenue	revenue	NOUN
ajbmeb-1775	4	17	generation	generation	NOUN
ajbmeb-1775	4	18	objectives	objective	NOUN
ajbmeb-1775	4	19	and	and	CCONJ
ajbmeb-1775	4	20	fostering	foster	VERB
ajbmeb-1775	4	21	a	a	DET
ajbmeb-1775	4	22	tax	tax	NOUN
ajbmeb-1775	4	23	environment	environment	NOUN
ajbmeb-1775	4	24	that	that	PRON
ajbmeb-1775	4	25	encourages	encourage	VERB
ajbmeb-1775	4	26	voluntary	voluntary	ADJ
ajbmeb-1775	4	27	compliance	compliance	NOUN
ajbmeb-1775	4	28	.	.	PUNCT
ajbmeb-1775	5	1	tax	tax	NOUN
ajbmeb-1775	5	2	obligations	obligation	NOUN
ajbmeb-1775	5	3	,	,	PUNCT
ajbmeb-1775	5	4	taxes	taxis	NOUN
ajbmeb-1775	5	5	,	,	PUNCT
ajbmeb-1775	5	6	levies	levy	NOUN
ajbmeb-1775	5	7	,	,	PUNCT
ajbmeb-1775	5	8	tax	tax	NOUN
ajbmeb-1775	5	9	evasion	evasion	NOUN
ajbmeb-1775	5	10	,	,	PUNCT
ajbmeb-1775	5	11	taxation	taxation	NOUN
ajbmeb-1775	5	12	.	.	PUNCT
ajbmeb-1775	6	1	introduction	introduction	NOUN
ajbmeb-1775	6	2	currently	currently	ADV
ajbmeb-1775	6	3	tax	tax	NOUN
ajbmeb-1775	6	4	compliance	compliance	NOUN
ajbmeb-1775	6	5	is	be	AUX
ajbmeb-1775	6	6	crucial	crucial	ADJ
ajbmeb-1775	6	7	to	to	ADP
ajbmeb-1775	6	8	the	the	DET
ajbmeb-1775	6	9	economic	economic	ADJ
ajbmeb-1775	6	10	well	well	NOUN
ajbmeb-1775	6	11	-	-	PUNCT
ajbmeb-1775	6	12	being	being	NOUN
ajbmeb-1775	6	13	of	of	ADP
ajbmeb-1775	6	14	any	any	DET
ajbmeb-1775	6	15	country	country	NOUN
ajbmeb-1775	6	16	.	.	PUNCT
ajbmeb-1775	7	1	it	it	PRON
ajbmeb-1775	7	2	is	be	AUX
ajbmeb-1775	7	3	the	the	DET
ajbmeb-1775	7	4	responsibility	responsibility	NOUN
ajbmeb-1775	7	5	of	of	ADP
ajbmeb-1775	7	6	citizens	citizen	NOUN
ajbmeb-1775	7	7	and	and	CCONJ
ajbmeb-1775	7	8	businesses	business	NOUN
ajbmeb-1775	7	9	to	to	PART
ajbmeb-1775	7	10	do	do	VERB
ajbmeb-1775	7	11	their	their	PRON
ajbmeb-1775	7	12	fair	fair	ADJ
ajbmeb-1775	7	13	share	share	NOUN
ajbmeb-1775	7	14	to	to	PART
ajbmeb-1775	7	15	finance	finance	VERB
ajbmeb-1775	7	16	essential	essential	ADJ
ajbmeb-1775	7	17	public	public	ADJ
ajbmeb-1775	7	18	services	service	NOUN
ajbmeb-1775	7	19	and	and	CCONJ
ajbmeb-1775	7	20	infrastructure	infrastructure	NOUN
ajbmeb-1775	7	21	.	.	PUNCT
ajbmeb-1775	8	1	while	while	SCONJ
ajbmeb-1775	8	2	tax	tax	NOUN
ajbmeb-1775	8	3	evasion	evasion	NOUN
ajbmeb-1775	8	4	remains	remain	VERB
ajbmeb-1775	8	5	a	a	DET
ajbmeb-1775	8	6	persistent	persistent	ADJ
ajbmeb-1775	8	7	problem	problem	NOUN
ajbmeb-1775	8	8	,	,	PUNCT
ajbmeb-1775	8	9	governments	government	NOUN
ajbmeb-1775	8	10	around	around	ADP
ajbmeb-1775	8	11	the	the	DET
ajbmeb-1775	8	12	world	world	NOUN
ajbmeb-1775	8	13	are	be	AUX
ajbmeb-1775	8	14	increasingly	increasingly	ADV
ajbmeb-1775	8	15	recognizing	recognize	VERB
ajbmeb-1775	8	16	the	the	DET
ajbmeb-1775	8	17	importance	importance	NOUN
ajbmeb-1775	8	18	of	of	ADP
ajbmeb-1775	8	19	developing	develop	VERB
ajbmeb-1775	8	20	the	the	DET
ajbmeb-1775	8	21	tax	tax	NOUN
ajbmeb-1775	8	22	compliance	compliance	NOUN
ajbmeb-1775	8	23	culture	culture	NOUN
ajbmeb-1775	8	24	.	.	PUNCT
ajbmeb-1775	9	1	this	this	DET
ajbmeb-1775	9	2	study	study	NOUN
ajbmeb-1775	9	3	investigates	investigate	VERB
ajbmeb-1775	9	4	efficiency	efficiency	NOUN
ajbmeb-1775	9	5	of	of	ADP
ajbmeb-1775	9	6	efforts	effort	NOUN
ajbmeb-1775	9	7	to	to	PART
ajbmeb-1775	9	8	promote	promote	VERB
ajbmeb-1775	9	9	the	the	DET
ajbmeb-1775	9	10	tax	tax	NOUN
ajbmeb-1775	9	11	compliance	compliance	NOUN
ajbmeb-1775	9	12	culture	culture	NOUN
ajbmeb-1775	9	13	and	and	CCONJ
ajbmeb-1775	9	14	its	its	PRON
ajbmeb-1775	9	15	impact	impact	NOUN
ajbmeb-1775	9	16	on	on	ADP
ajbmeb-1775	9	17	fiscal	fiscal	ADJ
ajbmeb-1775	9	18	responsibility	responsibility	NOUN
ajbmeb-1775	9	19	.	.	PUNCT
ajbmeb-1775	10	1	efficiency	efficiency	NOUN
ajbmeb-1775	10	2	of	of	ADP
ajbmeb-1775	10	3	tax	tax	NOUN
ajbmeb-1775	10	4	systems	system	NOUN
ajbmeb-1775	10	5	depends	depend	VERB
ajbmeb-1775	10	6	not	not	PART
ajbmeb-1775	10	7	only	only	ADV
ajbmeb-1775	10	8	on	on	ADP
ajbmeb-1775	10	9	legal	legal	ADJ
ajbmeb-1775	10	10	frameworks	framework	NOUN
ajbmeb-1775	10	11	and	and	CCONJ
ajbmeb-1775	10	12	enforcement	enforcement	NOUN
ajbmeb-1775	10	13	mechanisms	mechanism	NOUN
ajbmeb-1775	10	14	,	,	PUNCT
ajbmeb-1775	10	15	but	but	CCONJ
ajbmeb-1775	10	16	also	also	ADV
ajbmeb-1775	10	17	on	on	ADP
ajbmeb-1775	10	18	voluntary	voluntary	ADJ
ajbmeb-1775	10	19	compliance	compliance	NOUN
ajbmeb-1775	10	20	by	by	ADP
ajbmeb-1775	10	21	individuals	individual	NOUN
ajbmeb-1775	10	22	and	and	CCONJ
ajbmeb-1775	10	23	business	business	NOUN
ajbmeb-1775	10	24	entities	entity	NOUN
ajbmeb-1775	10	25	.	.	PUNCT
ajbmeb-1775	11	1	in	in	ADP
ajbmeb-1775	11	2	recent	recent	ADJ
ajbmeb-1775	11	3	years	year	NOUN
ajbmeb-1775	11	4	,	,	PUNCT
ajbmeb-1775	11	5	there	there	PRON
ajbmeb-1775	11	6	has	have	AUX
ajbmeb-1775	11	7	been	be	AUX
ajbmeb-1775	11	8	a	a	DET
ajbmeb-1775	11	9	growing	grow	VERB
ajbmeb-1775	11	10	demand	demand	NOUN
ajbmeb-1775	11	11	among	among	ADP
ajbmeb-1775	11	12	politicians	politician	NOUN
ajbmeb-1775	11	13	and	and	CCONJ
ajbmeb-1775	11	14	scientists	scientist	NOUN
ajbmeb-1775	11	15	for	for	ADP
ajbmeb-1775	11	16	the	the	DET
ajbmeb-1775	11	17	need	need	NOUN
ajbmeb-1775	11	18	to	to	PART
ajbmeb-1775	11	19	educate	educate	VERB
ajbmeb-1775	11	20	the	the	DET
ajbmeb-1775	11	21	culture	culture	NOUN
ajbmeb-1775	11	22	of	of	ADP
ajbmeb-1775	11	23	tax	tax	NOUN
ajbmeb-1775	11	24	compliance	compliance	NOUN
ajbmeb-1775	11	25	a	a	DET
ajbmeb-1775	11	26	social	social	ADJ
ajbmeb-1775	11	27	ethic	ethic	NOUN
ajbmeb-1775	11	28	that	that	PRON
ajbmeb-1775	11	29	goes	go	VERB
ajbmeb-1775	11	30	beyond	beyond	ADP
ajbmeb-1775	11	31	simple	simple	ADJ
ajbmeb-1775	11	32	legal	legal	ADJ
ajbmeb-1775	11	33	obligations	obligation	NOUN
ajbmeb-1775	11	34	and	and	CCONJ
ajbmeb-1775	11	35	encourages	encourage	VERB
ajbmeb-1775	11	36	citizens	citizen	NOUN
ajbmeb-1775	11	37	to	to	PART
ajbmeb-1775	11	38	willingly	willingly	ADV
ajbmeb-1775	11	39	fulfill	fulfill	VERB
ajbmeb-1775	11	40	their	their	PRON
ajbmeb-1775	11	41	tax	tax	NOUN
ajbmeb-1775	11	42	obligations	obligation	NOUN
ajbmeb-1775	11	43	.	.	PUNCT
ajbmeb-1775	12	1	the	the	DET
ajbmeb-1775	12	2	issue	issue	NOUN
ajbmeb-1775	12	3	of	of	ADP
ajbmeb-1775	12	4	executing	execute	VERB
ajbmeb-1775	12	5	tax	tax	NOUN
ajbmeb-1775	12	6	obligations	obligation	NOUN
ajbmeb-1775	12	7	is	be	AUX
ajbmeb-1775	12	8	multifaceted	multifaceted	ADJ
ajbmeb-1775	12	9	and	and	CCONJ
ajbmeb-1775	12	10	includes	include	VERB
ajbmeb-1775	12	11	economic	economic	ADJ
ajbmeb-1775	12	12	,	,	PUNCT
ajbmeb-1775	12	13	psychological	psychological	ADJ
ajbmeb-1775	12	14	and	and	CCONJ
ajbmeb-1775	12	15	sociological	sociological	ADJ
ajbmeb-1775	12	16	aspects	aspect	NOUN
ajbmeb-1775	12	17	.	.	PUNCT
ajbmeb-1775	13	1	traditionally	traditionally	ADV
ajbmeb-1775	13	2	,	,	PUNCT
ajbmeb-1775	13	3	the	the	DET
ajbmeb-1775	13	4	focus	focus	NOUN
ajbmeb-1775	13	5	has	have	AUX
ajbmeb-1775	13	6	been	be	AUX
ajbmeb-1775	13	7	on	on	ADP
ajbmeb-1775	13	8	punitive	punitive	ADJ
ajbmeb-1775	13	9	measures	measure	NOUN
ajbmeb-1775	13	10	and	and	CCONJ
ajbmeb-1775	13	11	enforcement	enforcement	NOUN
ajbmeb-1775	13	12	strategies	strategy	NOUN
ajbmeb-1775	13	13	to	to	PART
ajbmeb-1775	13	14	combat	combat	VERB
ajbmeb-1775	13	15	tax	tax	NOUN
ajbmeb-1775	13	16	evasion	evasion	NOUN
ajbmeb-1775	13	17	.	.	PUNCT
ajbmeb-1775	14	1	however	however	ADV
ajbmeb-1775	14	2	,	,	PUNCT
ajbmeb-1775	14	3	the	the	DET
ajbmeb-1775	14	4	paradigm	paradigm	NOUN
ajbmeb-1775	14	5	shift	shift	VERB
ajbmeb-1775	14	6	toward	toward	ADP
ajbmeb-1775	14	7	preventive	preventive	ADJ
ajbmeb-1775	14	8	and	and	CCONJ
ajbmeb-1775	14	9	proactive	proactive	ADJ
ajbmeb-1775	14	10	approaches	approach	NOUN
ajbmeb-1775	14	11	has	have	AUX
ajbmeb-1775	14	12	accelerated	accelerate	VERB
ajbmeb-1775	14	13	.	.	PUNCT
ajbmeb-1775	15	1	fostering	foster	VERB
ajbmeb-1775	15	2	a	a	DET
ajbmeb-1775	15	3	culture	culture	NOUN
ajbmeb-1775	15	4	in	in	ADP
ajbmeb-1775	15	5	which	which	PRON
ajbmeb-1775	15	6	tax	tax	NOUN
ajbmeb-1775	15	7	compliance	compliance	NOUN
ajbmeb-1775	15	8	is	be	AUX
ajbmeb-1775	15	9	treated	treat	VERB
ajbmeb-1775	15	10	as	as	ADP
ajbmeb-1775	15	11	a	a	DET
ajbmeb-1775	15	12	civic	civic	ADJ
ajbmeb-1775	15	13	duty	duty	NOUN
ajbmeb-1775	15	14	and	and	CCONJ
ajbmeb-1775	15	15	social	social	ADJ
ajbmeb-1775	15	16	norm	norm	NOUN
ajbmeb-1775	15	17	has	have	AUX
ajbmeb-1775	15	18	emerged	emerge	VERB
ajbmeb-1775	15	19	as	as	ADP
ajbmeb-1775	15	20	a	a	DET
ajbmeb-1775	15	21	key	key	ADJ
ajbmeb-1775	15	22	strategy	strategy	NOUN
ajbmeb-1775	15	23	in	in	ADP
ajbmeb-1775	15	24	the	the	DET
ajbmeb-1775	15	25	arsenal	arsenal	NOUN
ajbmeb-1775	15	26	of	of	ADP
ajbmeb-1775	15	27	policymakers	policymaker	NOUN
ajbmeb-1775	15	28	aiming	aim	VERB
ajbmeb-1775	15	29	for	for	ADP
ajbmeb-1775	15	30	sustainable	sustainable	ADJ
ajbmeb-1775	15	31	fiscal	fiscal	ADJ
ajbmeb-1775	15	32	responsibility	responsibility	NOUN
ajbmeb-1775	15	33	.	.	PUNCT
ajbmeb-1775	16	1	the	the	DET
ajbmeb-1775	16	2	significance	significance	NOUN
ajbmeb-1775	16	3	of	of	ADP
ajbmeb-1775	16	4	this	this	DET
ajbmeb-1775	16	5	study	study	NOUN
ajbmeb-1775	16	6	lies	lie	VERB
ajbmeb-1775	16	7	in	in	ADP
ajbmeb-1775	16	8	its	its	PRON
ajbmeb-1775	16	9	ability	ability	NOUN
ajbmeb-1775	16	10	to	to	PART
ajbmeb-1775	16	11	address	address	VERB
ajbmeb-1775	16	12	gaps	gap	NOUN
ajbmeb-1775	16	13	in	in	ADP
ajbmeb-1775	16	14	the	the	DET
ajbmeb-1775	16	15	existing	exist	VERB
ajbmeb-1775	16	16	literature	literature	NOUN
ajbmeb-1775	16	17	and	and	CCONJ
ajbmeb-1775	16	18	provide	provide	VERB
ajbmeb-1775	16	19	a	a	DET
ajbmeb-1775	16	20	comprehensive	comprehensive	ADJ
ajbmeb-1775	16	21	understanding	understanding	NOUN
ajbmeb-1775	16	22	of	of	ADP
ajbmeb-1775	16	23	the	the	DET
ajbmeb-1775	16	24	factors	factor	NOUN
ajbmeb-1775	16	25	influencing	influence	VERB
ajbmeb-1775	16	26	tax	tax	NOUN
ajbmeb-1775	16	27	compliance	compliance	NOUN
ajbmeb-1775	16	28	culture	culture	NOUN
ajbmeb-1775	16	29	.	.	PUNCT
ajbmeb-1775	17	1	as	as	SCONJ
ajbmeb-1775	17	2	governments	government	NOUN
ajbmeb-1775	17	3	around	around	ADP
ajbmeb-1775	17	4	the	the	DET
ajbmeb-1775	17	5	world	world	NOUN
ajbmeb-1775	17	6	grapple	grapple	VERB
ajbmeb-1775	17	7	with	with	ADP
ajbmeb-1775	17	8	the	the	DET
ajbmeb-1775	17	9	challenges	challenge	NOUN
ajbmeb-1775	17	10	of	of	ADP
ajbmeb-1775	17	11	revenue	revenue	NOUN
ajbmeb-1775	17	12	collection	collection	NOUN
ajbmeb-1775	17	13	and	and	CCONJ
ajbmeb-1775	17	14	economic	economic	ADJ
ajbmeb-1775	17	15	sustainability	sustainability	NOUN
ajbmeb-1775	17	16	,	,	PUNCT
ajbmeb-1775	17	17	insights	insight	NOUN
ajbmeb-1775	17	18	from	from	ADP
ajbmeb-1775	17	19	this	this	DET
ajbmeb-1775	17	20	research	research	NOUN
ajbmeb-1775	17	21	can	can	AUX
ajbmeb-1775	17	22	help	help	VERB
ajbmeb-1775	17	23	shape	shape	VERB
ajbmeb-1775	17	24	effective	effective	ADJ
ajbmeb-1775	17	25	policies	policy	NOUN
ajbmeb-1775	17	26	and	and	CCONJ
ajbmeb-1775	17	27	strategies	strategy	NOUN
ajbmeb-1775	17	28	.	.	PUNCT
ajbmeb-1775	18	1	in	in	ADP
ajbmeb-1775	18	2	addition	addition	NOUN
ajbmeb-1775	18	3	,	,	PUNCT
ajbmeb-1775	18	4	the	the	DET
ajbmeb-1775	18	5	study	study	NOUN
ajbmeb-1775	18	6	aims	aim	VERB
ajbmeb-1775	18	7	american	american	ADJ
ajbmeb-1775	18	8	journal	journal	PROPN
ajbmeb-1775	18	9	of	of	ADP
ajbmeb-1775	18	10	business	business	NOUN
ajbmeb-1775	18	11	management	management	NOUN
ajbmeb-1775	18	12	,	,	PUNCT
ajbmeb-1775	18	13	economics	economic	NOUN
ajbmeb-1775	18	14	and	and	CCONJ
ajbmeb-1775	18	15	banking	banking	NOUN
ajbmeb-1775	18	16	volume	volume	NOUN
ajbmeb-1775	18	17	20	20	NUM
ajbmeb-1775	18	18	january	january	PROPN
ajbmeb-1775	18	19	,	,	PUNCT
ajbmeb-1775	18	20	2024	2024	NUM
ajbmeb-1775	18	21	p	p	NOUN
ajbmeb-1775	18	22	a	a	DET
ajbmeb-1775	18	23	g	g	NOUN
ajbmeb-1775	18	24	e	e	NOUN
ajbmeb-1775	18	25	|	|	ADV
ajbmeb-1775	18	26	206	206	NUM
ajbmeb-1775	18	27	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1775	18	28	to	to	PART
ajbmeb-1775	18	29	contribute	contribute	VERB
ajbmeb-1775	18	30	to	to	ADP
ajbmeb-1775	18	31	the	the	DET
ajbmeb-1775	18	32	theoretical	theoretical	ADJ
ajbmeb-1775	18	33	foundations	foundation	NOUN
ajbmeb-1775	18	34	of	of	ADP
ajbmeb-1775	18	35	tax	tax	NOUN
ajbmeb-1775	18	36	compliance	compliance	NOUN
ajbmeb-1775	18	37	behavior	behavior	NOUN
ajbmeb-1775	18	38	by	by	ADP
ajbmeb-1775	18	39	enriching	enrich	VERB
ajbmeb-1775	18	40	academic	academic	ADJ
ajbmeb-1775	18	41	debates	debate	NOUN
ajbmeb-1775	18	42	in	in	ADP
ajbmeb-1775	18	43	economics	economic	NOUN
ajbmeb-1775	18	44	,	,	PUNCT
ajbmeb-1775	18	45	psychology	psychology	NOUN
ajbmeb-1775	18	46	,	,	PUNCT
ajbmeb-1775	18	47	and	and	CCONJ
ajbmeb-1775	18	48	sociology	sociology	NOUN
ajbmeb-1775	18	49	.	.	PUNCT
ajbmeb-1775	19	1	literature	literature	PROPN
ajbmeb-1775	19	2	review	review	VERB
ajbmeb-1775	19	3	it	it	PRON
ajbmeb-1775	19	4	should	should	AUX
ajbmeb-1775	19	5	be	be	AUX
ajbmeb-1775	19	6	noted	note	VERB
ajbmeb-1775	19	7	that	that	SCONJ
ajbmeb-1775	19	8	much	much	ADJ
ajbmeb-1775	19	9	research	research	NOUN
ajbmeb-1775	19	10	is	be	AUX
ajbmeb-1775	19	11	being	be	AUX
ajbmeb-1775	19	12	done	do	VERB
ajbmeb-1775	19	13	in	in	ADP
ajbmeb-1775	19	14	this	this	DET
ajbmeb-1775	19	15	focus	focus	NOUN
ajbmeb-1775	19	16	area	area	NOUN
ajbmeb-1775	19	17	and	and	CCONJ
ajbmeb-1775	19	18	the	the	DET
ajbmeb-1775	19	19	importance	importance	NOUN
ajbmeb-1775	19	20	of	of	ADP
ajbmeb-1775	19	21	creating	create	VERB
ajbmeb-1775	19	22	a	a	DET
ajbmeb-1775	19	23	culture	culture	NOUN
ajbmeb-1775	19	24	for	for	ADP
ajbmeb-1775	19	25	tax	tax	NOUN
ajbmeb-1775	19	26	compliance	compliance	NOUN
ajbmeb-1775	19	27	is	be	AUX
ajbmeb-1775	19	28	increasing	increase	VERB
ajbmeb-1775	19	29	.	.	PUNCT
ajbmeb-1775	20	1	education	education	NOUN
ajbmeb-1775	20	2	plays	play	VERB
ajbmeb-1775	20	3	an	an	DET
ajbmeb-1775	20	4	important	important	ADJ
ajbmeb-1775	20	5	role	role	NOUN
ajbmeb-1775	20	6	in	in	ADP
ajbmeb-1775	20	7	shaping	shape	VERB
ajbmeb-1775	20	8	a	a	DET
ajbmeb-1775	20	9	person	person	NOUN
ajbmeb-1775	20	10	’s	’s	PART
ajbmeb-1775	20	11	behavior	behavior	NOUN
ajbmeb-1775	20	12	,	,	PUNCT
ajbmeb-1775	20	13	values	value	NOUN
ajbmeb-1775	20	14	and	and	CCONJ
ajbmeb-1775	20	15	attitudes	attitude	NOUN
ajbmeb-1775	20	16	.	.	PUNCT
ajbmeb-1775	21	1	the	the	DET
ajbmeb-1775	21	2	more	more	ADJ
ajbmeb-1775	21	3	taxpayers	taxpayer	NOUN
ajbmeb-1775	21	4	know	know	VERB
ajbmeb-1775	21	5	about	about	ADP
ajbmeb-1775	21	6	the	the	DET
ajbmeb-1775	21	7	tax	tax	NOUN
ajbmeb-1775	21	8	system	system	NOUN
ajbmeb-1775	21	9	and	and	CCONJ
ajbmeb-1775	21	10	the	the	DET
ajbmeb-1775	21	11	significant	significant	ADJ
ajbmeb-1775	21	12	role	role	NOUN
ajbmeb-1775	21	13	it	it	PRON
ajbmeb-1775	21	14	plays	play	VERB
ajbmeb-1775	21	15	in	in	ADP
ajbmeb-1775	21	16	their	their	PRON
ajbmeb-1775	21	17	daily	daily	ADJ
ajbmeb-1775	21	18	lives	life	NOUN
ajbmeb-1775	21	19	,	,	PUNCT
ajbmeb-1775	21	20	the	the	PRON
ajbmeb-1775	21	21	more	more	ADV
ajbmeb-1775	21	22	willing	willing	ADJ
ajbmeb-1775	21	23	they	they	PRON
ajbmeb-1775	21	24	are	be	AUX
ajbmeb-1775	21	25	to	to	PART
ajbmeb-1775	21	26	support	support	VERB
ajbmeb-1775	21	27	it	it	PRON
ajbmeb-1775	21	28	(	(	PUNCT
ajbmeb-1775	21	29	a.cirman	a.cirman	NOUN
ajbmeb-1775	21	30	et	et	PROPN
ajbmeb-1775	21	31	al	al	PROPN
ajbmeb-1775	21	32	.	.	PROPN
ajbmeb-1775	21	33	,	,	PUNCT
ajbmeb-1775	21	34	2021	2021	NUM
ajbmeb-1775	21	35	)	)	PUNCT
ajbmeb-1775	21	36	.	.	PUNCT
ajbmeb-1775	22	1	according	accord	VERB
ajbmeb-1775	22	2	to	to	ADP
ajbmeb-1775	22	3	t.	t.	PROPN
ajbmeb-1775	22	4	engida	engida	PROPN
ajbmeb-1775	22	5	and	and	CCONJ
ajbmeb-1775	22	6	g.	g.	PROPN
ajbmeb-1775	22	7	baisa	baisa	NOUN
ajbmeb-1775	22	8	(	(	PUNCT
ajbmeb-1775	22	9	2014	2014	NUM
ajbmeb-1775	22	10	)	)	PUNCT
ajbmeb-1775	22	11	,	,	PUNCT
ajbmeb-1775	22	12	literate	literate	ADJ
ajbmeb-1775	22	13	taxpayers	taxpayer	NOUN
ajbmeb-1775	22	14	may	may	AUX
ajbmeb-1775	22	15	have	have	VERB
ajbmeb-1775	22	16	more	more	ADJ
ajbmeb-1775	22	17	information	information	NOUN
ajbmeb-1775	22	18	about	about	ADP
ajbmeb-1775	22	19	the	the	DET
ajbmeb-1775	22	20	ways	way	NOUN
ajbmeb-1775	22	21	to	to	PART
ajbmeb-1775	22	22	avoid	avoid	VERB
ajbmeb-1775	22	23	paying	pay	VERB
ajbmeb-1775	22	24	taxes	taxis	NOUN
ajbmeb-1775	22	25	,	,	PUNCT
ajbmeb-1775	22	26	but	but	CCONJ
ajbmeb-1775	22	27	they	they	PRON
ajbmeb-1775	22	28	have	have	VERB
ajbmeb-1775	22	29	a	a	DET
ajbmeb-1775	22	30	better	well	ADJ
ajbmeb-1775	22	31	understanding	understanding	NOUN
ajbmeb-1775	22	32	of	of	ADP
ajbmeb-1775	22	33	the	the	DET
ajbmeb-1775	22	34	tax	tax	NOUN
ajbmeb-1775	22	35	system	system	NOUN
ajbmeb-1775	22	36	and	and	CCONJ
ajbmeb-1775	22	37	their	their	PRON
ajbmeb-1775	22	38	level	level	NOUN
ajbmeb-1775	22	39	of	of	ADP
ajbmeb-1775	22	40	development	development	NOUN
ajbmeb-1775	22	41	helps	help	VERB
ajbmeb-1775	22	42	them	they	PRON
ajbmeb-1775	22	43	to	to	PART
ajbmeb-1775	22	44	be	be	AUX
ajbmeb-1775	22	45	more	more	ADV
ajbmeb-1775	22	46	comfortable	comfortable	ADJ
ajbmeb-1775	22	47	with	with	ADP
ajbmeb-1775	22	48	taxes	taxis	NOUN
ajbmeb-1775	22	49	and	and	CCONJ
ajbmeb-1775	22	50	to	to	PART
ajbmeb-1775	22	51	strengthen	strengthen	VERB
ajbmeb-1775	22	52	compliance	compliance	NOUN
ajbmeb-1775	22	53	with	with	ADP
ajbmeb-1775	22	54	tax	tax	NOUN
ajbmeb-1775	22	55	laws	law	NOUN
ajbmeb-1775	22	56	.	.	PUNCT
ajbmeb-1775	23	1	in	in	ADP
ajbmeb-1775	23	2	addition	addition	NOUN
ajbmeb-1775	23	3	,	,	PUNCT
ajbmeb-1775	23	4	priority	priority	NOUN
ajbmeb-1775	23	5	should	should	AUX
ajbmeb-1775	23	6	be	be	AUX
ajbmeb-1775	23	7	given	give	VERB
ajbmeb-1775	23	8	to	to	ADP
ajbmeb-1775	23	9	training	train	VERB
ajbmeb-1775	23	10	young	young	ADJ
ajbmeb-1775	23	11	people	people	NOUN
ajbmeb-1775	23	12	as	as	ADP
ajbmeb-1775	23	13	future	future	ADJ
ajbmeb-1775	23	14	tax	tax	NOUN
ajbmeb-1775	23	15	payers	payer	NOUN
ajbmeb-1775	23	16	(	(	PUNCT
ajbmeb-1775	23	17	oecd	oecd	PROPN
ajbmeb-1775	23	18	,	,	PUNCT
ajbmeb-1775	23	19	2021	2021	NUM
ajbmeb-1775	23	20	)	)	PUNCT
ajbmeb-1775	23	21	.	.	PUNCT
ajbmeb-1775	24	1	a.	a.	PROPN
ajbmeb-1775	24	2	cirman	cirman	PROPN
ajbmeb-1775	24	3	et	et	PROPN
ajbmeb-1775	24	4	al	al	PROPN
ajbmeb-1775	24	5	.	.	PROPN
ajbmeb-1775	25	1	(	(	PUNCT
ajbmeb-1775	25	2	2021	2021	NUM
ajbmeb-1775	25	3	)	)	PUNCT
ajbmeb-1775	25	4	and	and	CCONJ
ajbmeb-1775	25	5	oecd	oecd	PROPN
ajbmeb-1775	25	6	(	(	PUNCT
ajbmeb-1775	25	7	2021	2021	NUM
ajbmeb-1775	25	8	)	)	PUNCT
ajbmeb-1775	25	9	emphasize	emphasize	VERB
ajbmeb-1775	25	10	that	that	SCONJ
ajbmeb-1775	25	11	education	education	NOUN
ajbmeb-1775	25	12	and	and	CCONJ
ajbmeb-1775	25	13	involvement	involvement	NOUN
ajbmeb-1775	25	14	of	of	ADP
ajbmeb-1775	25	15	young	young	ADJ
ajbmeb-1775	25	16	people	people	NOUN
ajbmeb-1775	25	17	in	in	ADP
ajbmeb-1775	25	18	various	various	ADJ
ajbmeb-1775	25	19	forms	form	NOUN
ajbmeb-1775	25	20	of	of	ADP
ajbmeb-1775	25	21	financial	financial	ADJ
ajbmeb-1775	25	22	activity	activity	NOUN
ajbmeb-1775	25	23	will	will	AUX
ajbmeb-1775	25	24	foster	foster	VERB
ajbmeb-1775	25	25	the	the	DET
ajbmeb-1775	25	26	“	"	PUNCT
ajbmeb-1775	25	27	culture	culture	NOUN
ajbmeb-1775	25	28	of	of	ADP
ajbmeb-1775	25	29	compliance	compliance	NOUN
ajbmeb-1775	25	30	”	"	PUNCT
ajbmeb-1775	25	31	to	to	PART
ajbmeb-1775	25	32	support	support	VERB
ajbmeb-1775	25	33	the	the	DET
ajbmeb-1775	25	34	growth	growth	NOUN
ajbmeb-1775	25	35	of	of	ADP
ajbmeb-1775	25	36	public	public	ADJ
ajbmeb-1775	25	37	financial	financial	ADJ
ajbmeb-1775	25	38	revenues	revenue	NOUN
ajbmeb-1775	25	39	by	by	ADP
ajbmeb-1775	25	40	understanding	understand	VERB
ajbmeb-1775	25	41	the	the	DET
ajbmeb-1775	25	42	role	role	NOUN
ajbmeb-1775	25	43	of	of	ADP
ajbmeb-1775	25	44	taxation	taxation	NOUN
ajbmeb-1775	25	45	,	,	PUNCT
ajbmeb-1775	25	46	as	as	ADV
ajbmeb-1775	25	47	well	well	ADV
ajbmeb-1775	25	48	as	as	ADP
ajbmeb-1775	25	49	their	their	PRON
ajbmeb-1775	25	50	rights	right	NOUN
ajbmeb-1775	25	51	and	and	CCONJ
ajbmeb-1775	25	52	obligations	obligation	NOUN
ajbmeb-1775	25	53	.	.	PUNCT
ajbmeb-1775	26	1	according	accord	VERB
ajbmeb-1775	26	2	to	to	ADP
ajbmeb-1775	26	3	a.cirman	a.cirman	PROPN
ajbmeb-1775	26	4	et	et	PROPN
ajbmeb-1775	26	5	al	al	PROPN
ajbmeb-1775	26	6	.	.	PROPN
ajbmeb-1775	26	7	(	(	PUNCT
ajbmeb-1775	26	8	2021	2021	NUM
ajbmeb-1775	26	9	)	)	PUNCT
ajbmeb-1775	26	10	,	,	PUNCT
ajbmeb-1775	26	11	education	education	NOUN
ajbmeb-1775	26	12	is	be	AUX
ajbmeb-1775	26	13	a	a	DET
ajbmeb-1775	26	14	way	way	NOUN
ajbmeb-1775	26	15	of	of	ADP
ajbmeb-1775	26	16	empowering	empower	VERB
ajbmeb-1775	26	17	taxpayers	taxpayer	NOUN
ajbmeb-1775	26	18	by	by	ADP
ajbmeb-1775	26	19	providing	provide	VERB
ajbmeb-1775	26	20	them	they	PRON
ajbmeb-1775	26	21	with	with	ADP
ajbmeb-1775	26	22	the	the	DET
ajbmeb-1775	26	23	knowledge	knowledge	NOUN
ajbmeb-1775	26	24	and	and	CCONJ
ajbmeb-1775	26	25	tools	tool	NOUN
ajbmeb-1775	26	26	they	they	PRON
ajbmeb-1775	26	27	need	need	VERB
ajbmeb-1775	26	28	to	to	PART
ajbmeb-1775	26	29	better	well	ADV
ajbmeb-1775	26	30	understand	understand	VERB
ajbmeb-1775	26	31	the	the	DET
ajbmeb-1775	26	32	tax	tax	NOUN
ajbmeb-1775	26	33	system	system	NOUN
ajbmeb-1775	26	34	and	and	CCONJ
ajbmeb-1775	26	35	by	by	ADP
ajbmeb-1775	26	36	enhancing	enhance	VERB
ajbmeb-1775	26	37	their	their	PRON
ajbmeb-1775	26	38	tax	tax	NOUN
ajbmeb-1775	26	39	morale	morale	NOUN
ajbmeb-1775	26	40	,	,	PUNCT
ajbmeb-1775	26	41	resulting	result	VERB
ajbmeb-1775	26	42	in	in	ADP
ajbmeb-1775	26	43	improved	improved	ADJ
ajbmeb-1775	26	44	tax	tax	NOUN
ajbmeb-1775	26	45	compliance	compliance	NOUN
ajbmeb-1775	26	46	.	.	PUNCT
ajbmeb-1775	27	1	thus	thus	ADV
ajbmeb-1775	27	2	,	,	PUNCT
ajbmeb-1775	27	3	taxpayer	taxpayer	NOUN
ajbmeb-1775	27	4	education	education	NOUN
ajbmeb-1775	27	5	initiatives	initiative	NOUN
ajbmeb-1775	27	6	can	can	AUX
ajbmeb-1775	27	7	be	be	AUX
ajbmeb-1775	27	8	an	an	DET
ajbmeb-1775	27	9	effective	effective	ADJ
ajbmeb-1775	27	10	way	way	NOUN
ajbmeb-1775	27	11	to	to	PART
ajbmeb-1775	27	12	build	build	VERB
ajbmeb-1775	27	13	trust	trust	NOUN
ajbmeb-1775	27	14	and	and	CCONJ
ajbmeb-1775	27	15	increase	increase	VERB
ajbmeb-1775	27	16	public	public	ADJ
ajbmeb-1775	27	17	activities	activity	NOUN
ajbmeb-1775	27	18	.	.	PUNCT
ajbmeb-1775	28	1	these	these	DET
ajbmeb-1775	28	2	initiatives	initiative	NOUN
ajbmeb-1775	28	3	raise	raise	VERB
ajbmeb-1775	28	4	people	people	NOUN
ajbmeb-1775	28	5	’s	’s	PART
ajbmeb-1775	28	6	commitment	commitment	NOUN
ajbmeb-1775	28	7	to	to	ADP
ajbmeb-1775	28	8	the	the	DET
ajbmeb-1775	28	9	common	common	ADJ
ajbmeb-1775	28	10	good	good	NOUN
ajbmeb-1775	28	11	,	,	PUNCT
ajbmeb-1775	28	12	emphasize	emphasize	VERB
ajbmeb-1775	28	13	the	the	DET
ajbmeb-1775	28	14	social	social	ADJ
ajbmeb-1775	28	15	value	value	NOUN
ajbmeb-1775	28	16	of	of	ADP
ajbmeb-1775	28	17	taxation	taxation	NOUN
ajbmeb-1775	28	18	and	and	CCONJ
ajbmeb-1775	28	19	its	its	PRON
ajbmeb-1775	28	20	relation	relation	NOUN
ajbmeb-1775	28	21	to	to	ADP
ajbmeb-1775	28	22	public	public	ADJ
ajbmeb-1775	28	23	spending	spending	NOUN
ajbmeb-1775	28	24	(	(	PUNCT
ajbmeb-1775	28	25	oecd	oecd	PROPN
ajbmeb-1775	28	26	/	/	SYM
ajbmeb-1775	28	27	fiiapp	fiiapp	PROPN
ajbmeb-1775	28	28	,	,	PUNCT
ajbmeb-1775	28	29	2015	2015	NUM
ajbmeb-1775	28	30	)	)	PUNCT
ajbmeb-1775	28	31	.	.	PUNCT
ajbmeb-1775	29	1	new	new	ADJ
ajbmeb-1775	29	2	initiatives	initiative	NOUN
ajbmeb-1775	29	3	of	of	ADP
ajbmeb-1775	29	4	the	the	DET
ajbmeb-1775	29	5	taxpayer	taxpayer	NOUN
ajbmeb-1775	29	6	education	education	NOUN
ajbmeb-1775	29	7	and	and	CCONJ
ajbmeb-1775	29	8	communication	communication	NOUN
ajbmeb-1775	29	9	can	can	AUX
ajbmeb-1775	29	10	encourage	encourage	VERB
ajbmeb-1775	29	11	future	future	ADJ
ajbmeb-1775	29	12	taxpayers	taxpayer	NOUN
ajbmeb-1775	29	13	to	to	PART
ajbmeb-1775	29	14	be	be	AUX
ajbmeb-1775	29	15	more	more	ADV
ajbmeb-1775	29	16	ethical	ethical	ADJ
ajbmeb-1775	29	17	when	when	SCONJ
ajbmeb-1775	29	18	paying	pay	VERB
ajbmeb-1775	29	19	their	their	PRON
ajbmeb-1775	29	20	taxes	taxis	NOUN
ajbmeb-1775	29	21	,	,	PUNCT
ajbmeb-1775	29	22	explaining	explain	VERB
ajbmeb-1775	29	23	why	why	SCONJ
ajbmeb-1775	29	24	it	it	PRON
ajbmeb-1775	29	25	’s	’	VERB
ajbmeb-1775	29	26	important	important	ADJ
ajbmeb-1775	29	27	for	for	SCONJ
ajbmeb-1775	29	28	everyone	everyone	PRON
ajbmeb-1775	29	29	to	to	PART
ajbmeb-1775	29	30	pay	pay	VERB
ajbmeb-1775	29	31	their	their	PRON
ajbmeb-1775	29	32	fair	fair	ADJ
ajbmeb-1775	29	33	share	share	NOUN
ajbmeb-1775	29	34	(	(	PUNCT
ajbmeb-1775	29	35	european	european	PROPN
ajbmeb-1775	29	36	commission	commission	PROPN
ajbmeb-1775	29	37	,	,	PUNCT
ajbmeb-1775	29	38	2017	2017	NUM
ajbmeb-1775	29	39	)	)	PUNCT
ajbmeb-1775	29	40	.	.	PUNCT
ajbmeb-1775	30	1	from	from	ADP
ajbmeb-1775	30	2	the	the	DET
ajbmeb-1775	30	3	point	point	NOUN
ajbmeb-1775	30	4	of	of	ADP
ajbmeb-1775	30	5	view	view	NOUN
ajbmeb-1775	30	6	of	of	ADP
ajbmeb-1775	30	7	a.cirman	a.cirman	NOUN
ajbmeb-1775	30	8	et	et	PROPN
ajbmeb-1775	30	9	al	al	PROPN
ajbmeb-1775	30	10	,	,	PUNCT
ajbmeb-1775	30	11	(	(	PUNCT
ajbmeb-1775	30	12	2021	2021	NUM
ajbmeb-1775	30	13	)	)	PUNCT
ajbmeb-1775	30	14	,	,	PUNCT
ajbmeb-1775	30	15	educating	educate	VERB
ajbmeb-1775	30	16	young	young	ADJ
ajbmeb-1775	30	17	people	people	NOUN
ajbmeb-1775	30	18	can	can	AUX
ajbmeb-1775	30	19	be	be	AUX
ajbmeb-1775	30	20	a	a	DET
ajbmeb-1775	30	21	lever	lever	NOUN
ajbmeb-1775	30	22	that	that	PRON
ajbmeb-1775	30	23	raises	raise	VERB
ajbmeb-1775	30	24	the	the	DET
ajbmeb-1775	30	25	national	national	ADJ
ajbmeb-1775	30	26	tax	tax	NOUN
ajbmeb-1775	30	27	culture	culture	NOUN
ajbmeb-1775	30	28	and	and	CCONJ
ajbmeb-1775	30	29	has	have	VERB
ajbmeb-1775	30	30	a	a	DET
ajbmeb-1775	30	31	constructive	constructive	ADJ
ajbmeb-1775	30	32	effect	effect	NOUN
ajbmeb-1775	30	33	on	on	ADP
ajbmeb-1775	30	34	the	the	DET
ajbmeb-1775	30	35	country	country	NOUN
ajbmeb-1775	30	36	’s	’s	PART
ajbmeb-1775	30	37	tax	tax	NOUN
ajbmeb-1775	30	38	compliance	compliance	NOUN
ajbmeb-1775	30	39	and	and	CCONJ
ajbmeb-1775	30	40	tax	tax	NOUN
ajbmeb-1775	30	41	morale	morale	NOUN
ajbmeb-1775	30	42	.	.	PUNCT
ajbmeb-1775	31	1	previous	previous	ADJ
ajbmeb-1775	31	2	studies	study	NOUN
ajbmeb-1775	31	3	have	have	AUX
ajbmeb-1775	31	4	shown	show	VERB
ajbmeb-1775	31	5	that	that	SCONJ
ajbmeb-1775	31	6	,	,	PUNCT
ajbmeb-1775	31	7	in	in	ADP
ajbmeb-1775	31	8	addition	addition	NOUN
ajbmeb-1775	31	9	to	to	ADP
ajbmeb-1775	31	10	tax	tax	NOUN
ajbmeb-1775	31	11	education	education	NOUN
ajbmeb-1775	31	12	,	,	PUNCT
ajbmeb-1775	31	13	knowledge	knowledge	NOUN
ajbmeb-1775	31	14	of	of	ADP
ajbmeb-1775	31	15	tax	tax	NOUN
ajbmeb-1775	31	16	regulations	regulation	NOUN
ajbmeb-1775	31	17	makes	make	VERB
ajbmeb-1775	31	18	a	a	DET
ajbmeb-1775	31	19	significant	significant	ADJ
ajbmeb-1775	31	20	impact	impact	NOUN
ajbmeb-1775	31	21	on	on	ADP
ajbmeb-1775	31	22	taxpayers	taxpayer	NOUN
ajbmeb-1775	31	23	’	’	PART
ajbmeb-1775	31	24	compliance	compliance	NOUN
ajbmeb-1775	31	25	behavior	behavior	NOUN
ajbmeb-1775	31	26	.	.	PUNCT
ajbmeb-1775	32	1	in	in	ADP
ajbmeb-1775	32	2	the	the	DET
ajbmeb-1775	32	3	opinion	opinion	NOUN
ajbmeb-1775	32	4	of	of	ADP
ajbmeb-1775	32	5	k.	k.	PROPN
ajbmeb-1775	32	6	bandara	bandara	PROPN
ajbmeb-1775	32	7	,	,	PUNCT
ajbmeb-1775	32	8	v.	v.	PROPN
ajbmeb-1775	32	9	weerasooriya	weerasooriya	NOUN
ajbmeb-1775	32	10	(	(	PUNCT
ajbmeb-1775	32	11	2021	2021	NUM
ajbmeb-1775	32	12	)	)	PUNCT
ajbmeb-1775	32	13	,	,	PUNCT
ajbmeb-1775	32	14	people	people	NOUN
ajbmeb-1775	32	15	who	who	PRON
ajbmeb-1775	32	16	have	have	VERB
ajbmeb-1775	32	17	more	more	ADJ
ajbmeb-1775	32	18	knowledge	knowledge	NOUN
ajbmeb-1775	32	19	about	about	ADP
ajbmeb-1775	32	20	tax	tax	NOUN
ajbmeb-1775	32	21	law	law	NOUN
ajbmeb-1775	32	22	,	,	PUNCT
ajbmeb-1775	32	23	appreciate	appreciate	VERB
ajbmeb-1775	32	24	the	the	DET
ajbmeb-1775	32	25	importance	importance	NOUN
ajbmeb-1775	32	26	of	of	ADP
ajbmeb-1775	32	27	taxes	taxis	NOUN
ajbmeb-1775	32	28	and	and	CCONJ
ajbmeb-1775	32	29	thus	thus	ADV
ajbmeb-1775	32	30	increase	increase	VERB
ajbmeb-1775	32	31	government	government	NOUN
ajbmeb-1775	32	32	revenue	revenue	NOUN
ajbmeb-1775	32	33	from	from	ADP
ajbmeb-1775	32	34	the	the	DET
ajbmeb-1775	32	35	tax	tax	NOUN
ajbmeb-1775	32	36	sector	sector	NOUN
ajbmeb-1775	32	37	.	.	PUNCT
ajbmeb-1775	33	1	taxpayer	taxpayer	NOUN
ajbmeb-1775	33	2	awareness	awareness	NOUN
ajbmeb-1775	33	3	of	of	ADP
ajbmeb-1775	33	4	the	the	DET
ajbmeb-1775	33	5	significance	significance	NOUN
ajbmeb-1775	33	6	of	of	ADP
ajbmeb-1775	33	7	filing	filing	NOUN
ajbmeb-1775	33	8	and	and	CCONJ
ajbmeb-1775	33	9	paying	pay	VERB
ajbmeb-1775	33	10	taxes	taxis	NOUN
ajbmeb-1775	33	11	on	on	ADP
ajbmeb-1775	33	12	time	time	NOUN
ajbmeb-1775	33	13	is	be	AUX
ajbmeb-1775	33	14	also	also	ADV
ajbmeb-1775	33	15	essential	essential	ADJ
ajbmeb-1775	33	16	to	to	PART
ajbmeb-1775	33	17	ensure	ensure	VERB
ajbmeb-1775	33	18	tax	tax	NOUN
ajbmeb-1775	33	19	compliance	compliance	NOUN
ajbmeb-1775	33	20	.	.	PUNCT
ajbmeb-1775	34	1	our	our	PRON
ajbmeb-1775	34	2	overall	overall	ADJ
ajbmeb-1775	34	3	opinion	opinion	NOUN
ajbmeb-1775	34	4	formulated	formulate	VERB
ajbmeb-1775	34	5	in	in	ADP
ajbmeb-1775	34	6	reliance	reliance	NOUN
ajbmeb-1775	34	7	upon	upon	SCONJ
ajbmeb-1775	34	8	the	the	DET
ajbmeb-1775	34	9	literature	literature	NOUN
ajbmeb-1775	34	10	review	review	NOUN
ajbmeb-1775	34	11	is	be	AUX
ajbmeb-1775	34	12	that	that	SCONJ
ajbmeb-1775	34	13	understanding	understand	VERB
ajbmeb-1775	34	14	tax	tax	NOUN
ajbmeb-1775	34	15	compliance	compliance	NOUN
ajbmeb-1775	34	16	requires	require	VERB
ajbmeb-1775	34	17	a	a	DET
ajbmeb-1775	34	18	multidisciplinary	multidisciplinary	ADJ
ajbmeb-1775	34	19	approach	approach	NOUN
ajbmeb-1775	34	20	that	that	PRON
ajbmeb-1775	34	21	integrates	integrate	VERB
ajbmeb-1775	34	22	economic	economic	ADJ
ajbmeb-1775	34	23	,	,	PUNCT
ajbmeb-1775	34	24	psychological	psychological	ADJ
ajbmeb-1775	34	25	,	,	PUNCT
ajbmeb-1775	34	26	and	and	CCONJ
ajbmeb-1775	34	27	sociological	sociological	ADJ
ajbmeb-1775	34	28	perspectives	perspective	NOUN
ajbmeb-1775	34	29	.	.	PUNCT
ajbmeb-1775	35	1	several	several	ADJ
ajbmeb-1775	35	2	theories	theory	NOUN
ajbmeb-1775	35	3	have	have	AUX
ajbmeb-1775	35	4	been	be	AUX
ajbmeb-1775	35	5	developed	develop	VERB
ajbmeb-1775	35	6	to	to	PART
ajbmeb-1775	35	7	explain	explain	VERB
ajbmeb-1775	35	8	and	and	CCONJ
ajbmeb-1775	35	9	predict	predict	VERB
ajbmeb-1775	35	10	tax	tax	NOUN
ajbmeb-1775	35	11	compliance	compliance	NOUN
ajbmeb-1775	35	12	behavior	behavior	NOUN
ajbmeb-1775	35	13	,	,	PUNCT
ajbmeb-1775	35	14	each	each	PRON
ajbmeb-1775	35	15	providing	provide	VERB
ajbmeb-1775	35	16	unique	unique	ADJ
ajbmeb-1775	35	17	insights	insight	NOUN
ajbmeb-1775	35	18	into	into	ADP
ajbmeb-1775	35	19	the	the	DET
ajbmeb-1775	35	20	factors	factor	NOUN
ajbmeb-1775	35	21	influencing	influence	VERB
ajbmeb-1775	35	22	individuals	individual	NOUN
ajbmeb-1775	35	23	and	and	CCONJ
ajbmeb-1775	35	24	businesses	business	NOUN
ajbmeb-1775	35	25	.	.	PUNCT
ajbmeb-1775	36	1	analysis	analysis	NOUN
ajbmeb-1775	36	2	and	and	CCONJ
ajbmeb-1775	36	3	results	result	VERB
ajbmeb-1775	36	4	economic	economic	ADJ
ajbmeb-1775	36	5	sustainability	sustainability	NOUN
ajbmeb-1775	36	6	is	be	AUX
ajbmeb-1775	36	7	based	base	VERB
ajbmeb-1775	36	8	on	on	ADP
ajbmeb-1775	36	9	the	the	DET
ajbmeb-1775	36	10	government	government	NOUN
ajbmeb-1775	36	11	’s	’s	PART
ajbmeb-1775	36	12	ability	ability	NOUN
ajbmeb-1775	36	13	to	to	PART
ajbmeb-1775	36	14	provide	provide	VERB
ajbmeb-1775	36	15	a	a	DET
ajbmeb-1775	36	16	stable	stable	ADJ
ajbmeb-1775	36	17	and	and	CCONJ
ajbmeb-1775	36	18	consistent	consistent	ADJ
ajbmeb-1775	36	19	revenue	revenue	NOUN
ajbmeb-1775	36	20	stream	stream	NOUN
ajbmeb-1775	36	21	.	.	PUNCT
ajbmeb-1775	37	1	a	a	DET
ajbmeb-1775	37	2	robust	robust	ADJ
ajbmeb-1775	37	3	tax	tax	NOUN
ajbmeb-1775	37	4	compliance	compliance	NOUN
ajbmeb-1775	37	5	system	system	NOUN
ajbmeb-1775	37	6	enhances	enhance	VERB
ajbmeb-1775	37	7	predictability	predictability	NOUN
ajbmeb-1775	37	8	,	,	PUNCT
ajbmeb-1775	37	9	enabling	enable	VERB
ajbmeb-1775	37	10	governments	government	NOUN
ajbmeb-1775	37	11	to	to	PART
ajbmeb-1775	37	12	plan	plan	VERB
ajbmeb-1775	37	13	and	and	CCONJ
ajbmeb-1775	37	14	implement	implement	VERB
ajbmeb-1775	37	15	fiscal	fiscal	ADJ
ajbmeb-1775	37	16	policy	policy	NOUN
ajbmeb-1775	37	17	with	with	ADP
ajbmeb-1775	37	18	some	some	DET
ajbmeb-1775	37	19	degree	degree	NOUN
ajbmeb-1775	37	20	of	of	ADP
ajbmeb-1775	37	21	certainty	certainty	NOUN
ajbmeb-1775	37	22	.	.	PUNCT
ajbmeb-1775	38	1	when	when	SCONJ
ajbmeb-1775	38	2	citizens	citizen	NOUN
ajbmeb-1775	38	3	and	and	CCONJ
ajbmeb-1775	38	4	businesses	business	NOUN
ajbmeb-1775	38	5	meet	meet	VERB
ajbmeb-1775	38	6	their	their	PRON
ajbmeb-1775	38	7	tax	tax	NOUN
ajbmeb-1775	38	8	obligations	obligation	NOUN
ajbmeb-1775	38	9	,	,	PUNCT
ajbmeb-1775	38	10	governments	government	NOUN
ajbmeb-1775	38	11	can	can	AUX
ajbmeb-1775	38	12	avoid	avoid	VERB
ajbmeb-1775	38	13	budget	budget	NOUN
ajbmeb-1775	38	14	deficits	deficit	NOUN
ajbmeb-1775	38	15	,	,	PUNCT
ajbmeb-1775	38	16	reduce	reduce	VERB
ajbmeb-1775	38	17	reliance	reliance	NOUN
ajbmeb-1775	38	18	on	on	ADP
ajbmeb-1775	38	19	debt	debt	NOUN
ajbmeb-1775	38	20	financing	financing	NOUN
ajbmeb-1775	38	21	,	,	PUNCT
ajbmeb-1775	38	22	and	and	CCONJ
ajbmeb-1775	38	23	american	american	ADJ
ajbmeb-1775	38	24	journal	journal	PROPN
ajbmeb-1775	38	25	of	of	ADP
ajbmeb-1775	38	26	business	business	NOUN
ajbmeb-1775	38	27	management	management	NOUN
ajbmeb-1775	38	28	,	,	PUNCT
ajbmeb-1775	38	29	economics	economic	NOUN
ajbmeb-1775	38	30	and	and	CCONJ
ajbmeb-1775	38	31	banking	banking	NOUN
ajbmeb-1775	38	32	volume	volume	NOUN
ajbmeb-1775	38	33	20	20	NUM
ajbmeb-1775	38	34	january	january	PROPN
ajbmeb-1775	38	35	,	,	PUNCT
ajbmeb-1775	38	36	2024	2024	NUM
ajbmeb-1775	38	37	p	p	NOUN
ajbmeb-1775	38	38	a	a	PRON
ajbmeb-1775	38	39	g	g	NOUN
ajbmeb-1775	38	40	e	e	PROPN
ajbmeb-1775	38	41	|	|	NOUN
ajbmeb-1775	38	42	207	207	NUM
ajbmeb-1775	38	43	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1775	38	44	maintain	maintain	VERB
ajbmeb-1775	38	45	fiscal	fiscal	ADJ
ajbmeb-1775	38	46	discipline	discipline	NOUN
ajbmeb-1775	38	47	.	.	PUNCT
ajbmeb-1775	39	1	this	this	PRON
ajbmeb-1775	39	2	,	,	PUNCT
ajbmeb-1775	39	3	in	in	ADP
ajbmeb-1775	39	4	turn	turn	NOUN
ajbmeb-1775	39	5	,	,	PUNCT
ajbmeb-1775	39	6	raises	raise	VERB
ajbmeb-1775	39	7	an	an	DET
ajbmeb-1775	39	8	investor	investor	NOUN
ajbmeb-1775	39	9	confidence	confidence	NOUN
ajbmeb-1775	39	10	,	,	PUNCT
ajbmeb-1775	39	11	improves	improve	VERB
ajbmeb-1775	39	12	economic	economic	ADJ
ajbmeb-1775	39	13	stability	stability	NOUN
ajbmeb-1775	39	14	and	and	CCONJ
ajbmeb-1775	39	15	creates	create	VERB
ajbmeb-1775	39	16	an	an	DET
ajbmeb-1775	39	17	environment	environment	NOUN
ajbmeb-1775	39	18	conducive	conducive	ADJ
ajbmeb-1775	39	19	to	to	ADP
ajbmeb-1775	39	20	sustainable	sustainable	ADJ
ajbmeb-1775	39	21	growth	growth	NOUN
ajbmeb-1775	39	22	.	.	PUNCT
ajbmeb-1775	40	1	tax	tax	NOUN
ajbmeb-1775	40	2	liability	liability	NOUN
ajbmeb-1775	40	3	is	be	AUX
ajbmeb-1775	40	4	not	not	PART
ajbmeb-1775	40	5	only	only	ADV
ajbmeb-1775	40	6	an	an	DET
ajbmeb-1775	40	7	economic	economic	ADJ
ajbmeb-1775	40	8	obligation	obligation	NOUN
ajbmeb-1775	40	9	,	,	PUNCT
ajbmeb-1775	40	10	it	it	PRON
ajbmeb-1775	40	11	is	be	AUX
ajbmeb-1775	40	12	a	a	DET
ajbmeb-1775	40	13	social	social	ADJ
ajbmeb-1775	40	14	contract	contract	NOUN
ajbmeb-1775	40	15	that	that	PRON
ajbmeb-1775	40	16	ensures	ensure	VERB
ajbmeb-1775	40	17	provision	provision	NOUN
ajbmeb-1775	40	18	of	of	ADP
ajbmeb-1775	40	19	essential	essential	ADJ
ajbmeb-1775	40	20	public	public	ADJ
ajbmeb-1775	40	21	services	service	NOUN
ajbmeb-1775	40	22	and	and	CCONJ
ajbmeb-1775	40	23	supports	support	VERB
ajbmeb-1775	40	24	the	the	DET
ajbmeb-1775	40	25	welfare	welfare	NOUN
ajbmeb-1775	40	26	of	of	ADP
ajbmeb-1775	40	27	citizens	citizen	NOUN
ajbmeb-1775	40	28	.	.	PUNCT
ajbmeb-1775	41	1	public	public	ADJ
ajbmeb-1775	41	2	welfare	welfare	NOUN
ajbmeb-1775	41	3	encompasses	encompass	VERB
ajbmeb-1775	41	4	a	a	DET
ajbmeb-1775	41	5	wide	wide	ADJ
ajbmeb-1775	41	6	spectrum	spectrum	NOUN
ajbmeb-1775	41	7	of	of	ADP
ajbmeb-1775	41	8	social	social	ADJ
ajbmeb-1775	41	9	needs	need	NOUN
ajbmeb-1775	41	10	,	,	PUNCT
ajbmeb-1775	41	11	including	include	VERB
ajbmeb-1775	41	12	education	education	NOUN
ajbmeb-1775	41	13	,	,	PUNCT
ajbmeb-1775	41	14	health	health	NOUN
ajbmeb-1775	41	15	,	,	PUNCT
ajbmeb-1775	41	16	social	social	ADJ
ajbmeb-1775	41	17	welfare	welfare	NOUN
ajbmeb-1775	41	18	and	and	CCONJ
ajbmeb-1775	41	19	infrastructure	infrastructure	NOUN
ajbmeb-1775	41	20	development	development	NOUN
ajbmeb-1775	41	21	.	.	PUNCT
ajbmeb-1775	42	1	these	these	DET
ajbmeb-1775	42	2	services	service	NOUN
ajbmeb-1775	42	3	are	be	AUX
ajbmeb-1775	42	4	closely	closely	ADV
ajbmeb-1775	42	5	connected	connect	VERB
ajbmeb-1775	42	6	with	with	ADP
ajbmeb-1775	42	7	tax	tax	NOUN
ajbmeb-1775	42	8	revenue	revenue	NOUN
ajbmeb-1775	42	9	.	.	PUNCT
ajbmeb-1775	43	1	when	when	SCONJ
ajbmeb-1775	43	2	citizens	citizen	NOUN
ajbmeb-1775	43	3	and	and	CCONJ
ajbmeb-1775	43	4	businesses	business	NOUN
ajbmeb-1775	43	5	fulfill	fulfill	VERB
ajbmeb-1775	43	6	their	their	PRON
ajbmeb-1775	43	7	tax	tax	NOUN
ajbmeb-1775	43	8	obligations	obligation	NOUN
ajbmeb-1775	43	9	,	,	PUNCT
ajbmeb-1775	43	10	governments	government	NOUN
ajbmeb-1775	43	11	can	can	AUX
ajbmeb-1775	43	12	allocate	allocate	VERB
ajbmeb-1775	43	13	resources	resource	NOUN
ajbmeb-1775	43	14	to	to	ADP
ajbmeb-1775	43	15	social	social	ADJ
ajbmeb-1775	43	16	programs	program	NOUN
ajbmeb-1775	43	17	that	that	PRON
ajbmeb-1775	43	18	address	address	VERB
ajbmeb-1775	43	19	inequality	inequality	NOUN
ajbmeb-1775	43	20	,	,	PUNCT
ajbmeb-1775	43	21	expand	expand	VERB
ajbmeb-1775	43	22	access	access	NOUN
ajbmeb-1775	43	23	to	to	ADP
ajbmeb-1775	43	24	education	education	NOUN
ajbmeb-1775	43	25	and	and	CCONJ
ajbmeb-1775	43	26	health	health	NOUN
ajbmeb-1775	43	27	care	care	NOUN
ajbmeb-1775	43	28	,	,	PUNCT
ajbmeb-1775	43	29	as	as	ADV
ajbmeb-1775	43	30	well	well	ADV
ajbmeb-1775	43	31	as	as	ADP
ajbmeb-1775	43	32	provide	provide	VERB
ajbmeb-1775	43	33	a	a	DET
ajbmeb-1775	43	34	safety	safety	NOUN
ajbmeb-1775	43	35	sphere	sphere	NOUN
ajbmeb-1775	43	36	for	for	ADP
ajbmeb-1775	43	37	the	the	DET
ajbmeb-1775	43	38	vulnerable	vulnerable	ADJ
ajbmeb-1775	43	39	layers	layer	NOUN
ajbmeb-1775	43	40	of	of	ADP
ajbmeb-1775	43	41	the	the	DET
ajbmeb-1775	43	42	population	population	NOUN
ajbmeb-1775	43	43	.	.	PUNCT
ajbmeb-1775	44	1	hence	hence	ADV
ajbmeb-1775	44	2	,	,	PUNCT
ajbmeb-1775	44	3	tax	tax	NOUN
ajbmeb-1775	44	4	compliance	compliance	NOUN
ajbmeb-1775	44	5	directly	directly	ADV
ajbmeb-1775	44	6	contributes	contribute	VERB
ajbmeb-1775	44	7	to	to	ADP
ajbmeb-1775	44	8	creating	create	VERB
ajbmeb-1775	44	9	a	a	DET
ajbmeb-1775	44	10	fair	fair	ADJ
ajbmeb-1775	44	11	and	and	CCONJ
ajbmeb-1775	44	12	inclusive	inclusive	ADJ
ajbmeb-1775	44	13	society	society	NOUN
ajbmeb-1775	44	14	that	that	PRON
ajbmeb-1775	44	15	shares	share	VERB
ajbmeb-1775	44	16	all	all	DET
ajbmeb-1775	44	17	the	the	DET
ajbmeb-1775	44	18	benefits	benefit	NOUN
ajbmeb-1775	44	19	of	of	ADP
ajbmeb-1775	44	20	economic	economic	ADJ
ajbmeb-1775	44	21	development	development	NOUN
ajbmeb-1775	44	22	.	.	PUNCT
ajbmeb-1775	45	1	on	on	ADP
ajbmeb-1775	45	2	the	the	DET
ajbmeb-1775	45	3	contrary	contrary	ADJ
ajbmeb-1775	45	4	,	,	PUNCT
ajbmeb-1775	45	5	non	non	ADJ
ajbmeb-1775	45	6	-	-	NOUN
ajbmeb-1775	45	7	fulfillment	fulfillment	NOUN
ajbmeb-1775	45	8	of	of	ADP
ajbmeb-1775	45	9	tax	tax	NOUN
ajbmeb-1775	45	10	obligations	obligation	NOUN
ajbmeb-1775	45	11	poses	pose	VERB
ajbmeb-1775	45	12	a	a	DET
ajbmeb-1775	45	13	great	great	ADJ
ajbmeb-1775	45	14	threat	threat	NOUN
ajbmeb-1775	45	15	to	to	ADP
ajbmeb-1775	45	16	economic	economic	ADJ
ajbmeb-1775	45	17	sustainability	sustainability	NOUN
ajbmeb-1775	45	18	and	and	CCONJ
ajbmeb-1775	45	19	public	public	ADJ
ajbmeb-1775	45	20	welfare	welfare	NOUN
ajbmeb-1775	45	21	.	.	PUNCT
ajbmeb-1775	46	1	this	this	PRON
ajbmeb-1775	46	2	,	,	PUNCT
ajbmeb-1775	46	3	in	in	ADP
ajbmeb-1775	46	4	turn	turn	NOUN
ajbmeb-1775	46	5	,	,	PUNCT
ajbmeb-1775	46	6	may	may	AUX
ajbmeb-1775	46	7	require	require	VERB
ajbmeb-1775	46	8	austerity	austerity	NOUN
ajbmeb-1775	46	9	measures	measure	NOUN
ajbmeb-1775	46	10	,	,	PUNCT
ajbmeb-1775	46	11	an	an	DET
ajbmeb-1775	46	12	increase	increase	NOUN
ajbmeb-1775	46	13	in	in	ADP
ajbmeb-1775	46	14	public	public	ADJ
ajbmeb-1775	46	15	debt	debt	NOUN
ajbmeb-1775	46	16	,	,	PUNCT
ajbmeb-1775	46	17	or	or	CCONJ
ajbmeb-1775	46	18	a	a	DET
ajbmeb-1775	46	19	reduction	reduction	NOUN
ajbmeb-1775	46	20	in	in	ADP
ajbmeb-1775	46	21	investment	investment	NOUN
ajbmeb-1775	46	22	in	in	ADP
ajbmeb-1775	46	23	critical	critical	ADJ
ajbmeb-1775	46	24	sectors	sector	NOUN
ajbmeb-1775	46	25	,	,	PUNCT
ajbmeb-1775	46	26	which	which	PRON
ajbmeb-1775	46	27	will	will	AUX
ajbmeb-1775	46	28	make	make	VERB
ajbmeb-1775	46	29	a	a	DET
ajbmeb-1775	46	30	negative	negative	ADJ
ajbmeb-1775	46	31	impact	impact	NOUN
ajbmeb-1775	46	32	on	on	ADP
ajbmeb-1775	46	33	economic	economic	ADJ
ajbmeb-1775	46	34	sustainability	sustainability	NOUN
ajbmeb-1775	46	35	and	and	CCONJ
ajbmeb-1775	46	36	public	public	ADJ
ajbmeb-1775	46	37	welfare	welfare	NOUN
ajbmeb-1775	46	38	.	.	PUNCT
ajbmeb-1775	47	1	furthermore	furthermore	ADV
ajbmeb-1775	47	2	,	,	PUNCT
ajbmeb-1775	47	3	the	the	DET
ajbmeb-1775	47	4	burden	burden	NOUN
ajbmeb-1775	47	5	of	of	ADP
ajbmeb-1775	47	6	non	non	ADJ
ajbmeb-1775	47	7	-	-	NOUN
ajbmeb-1775	47	8	compliance	compliance	NOUN
ajbmeb-1775	47	9	often	often	ADV
ajbmeb-1775	47	10	falls	fall	VERB
ajbmeb-1775	47	11	disproportionately	disproportionately	ADV
ajbmeb-1775	47	12	on	on	ADP
ajbmeb-1775	47	13	the	the	DET
ajbmeb-1775	47	14	most	most	ADV
ajbmeb-1775	47	15	vulnerable	vulnerable	ADJ
ajbmeb-1775	47	16	members	member	NOUN
ajbmeb-1775	47	17	of	of	ADP
ajbmeb-1775	47	18	society	society	NOUN
ajbmeb-1775	47	19	.	.	PUNCT
ajbmeb-1775	48	1	inadequate	inadequate	ADJ
ajbmeb-1775	48	2	financing	financing	NOUN
ajbmeb-1775	48	3	of	of	ADP
ajbmeb-1775	48	4	social	social	ADJ
ajbmeb-1775	48	5	programs	program	NOUN
ajbmeb-1775	48	6	can	can	AUX
ajbmeb-1775	48	7	result	result	VERB
ajbmeb-1775	48	8	in	in	ADP
ajbmeb-1775	48	9	the	the	DET
ajbmeb-1775	48	10	lack	lack	NOUN
ajbmeb-1775	48	11	of	of	ADP
ajbmeb-1775	48	12	access	access	NOUN
ajbmeb-1775	48	13	to	to	ADP
ajbmeb-1775	48	14	quality	quality	NOUN
ajbmeb-1775	48	15	education	education	NOUN
ajbmeb-1775	48	16	,	,	PUNCT
ajbmeb-1775	48	17	health	health	NOUN
ajbmeb-1775	48	18	and	and	CCONJ
ajbmeb-1775	48	19	social	social	ADJ
ajbmeb-1775	48	20	services	service	NOUN
ajbmeb-1775	48	21	,	,	PUNCT
ajbmeb-1775	48	22	which	which	PRON
ajbmeb-1775	48	23	can	can	AUX
ajbmeb-1775	48	24	perpetuate	perpetuate	VERB
ajbmeb-1775	48	25	cycles	cycle	NOUN
ajbmeb-1775	48	26	of	of	ADP
ajbmeb-1775	48	27	poverty	poverty	NOUN
ajbmeb-1775	48	28	and	and	CCONJ
ajbmeb-1775	48	29	inequality	inequality	NOUN
ajbmeb-1775	48	30	.	.	PUNCT
ajbmeb-1775	49	1	actually	actually	ADV
ajbmeb-1775	49	2	,	,	PUNCT
ajbmeb-1775	49	3	tax	tax	NOUN
ajbmeb-1775	49	4	compliance	compliance	NOUN
ajbmeb-1775	49	5	is	be	AUX
ajbmeb-1775	49	6	a	a	DET
ajbmeb-1775	49	7	key	key	ADJ
ajbmeb-1775	49	8	driver	driver	NOUN
ajbmeb-1775	49	9	of	of	ADP
ajbmeb-1775	49	10	community	community	NOUN
ajbmeb-1775	49	11	development	development	NOUN
ajbmeb-1775	49	12	,	,	PUNCT
ajbmeb-1775	49	13	linking	link	VERB
ajbmeb-1775	49	14	economic	economic	ADJ
ajbmeb-1775	49	15	sustainability	sustainability	NOUN
ajbmeb-1775	49	16	and	and	CCONJ
ajbmeb-1775	49	17	social	social	ADJ
ajbmeb-1775	49	18	welfare	welfare	NOUN
ajbmeb-1775	49	19	.	.	PUNCT
ajbmeb-1775	50	1	a	a	DET
ajbmeb-1775	50	2	culture	culture	NOUN
ajbmeb-1775	50	3	of	of	ADP
ajbmeb-1775	50	4	responsible	responsible	ADJ
ajbmeb-1775	50	5	tax	tax	NOUN
ajbmeb-1775	50	6	compliance	compliance	NOUN
ajbmeb-1775	50	7	lays	lay	VERB
ajbmeb-1775	50	8	the	the	DET
ajbmeb-1775	50	9	groundwork	groundwork	NOUN
ajbmeb-1775	50	10	for	for	ADP
ajbmeb-1775	50	11	a	a	DET
ajbmeb-1775	50	12	thriving	thrive	VERB
ajbmeb-1775	50	13	economy	economy	NOUN
ajbmeb-1775	50	14	that	that	PRON
ajbmeb-1775	50	15	ensures	ensure	VERB
ajbmeb-1775	50	16	a	a	DET
ajbmeb-1775	50	17	steady	steady	ADJ
ajbmeb-1775	50	18	flow	flow	NOUN
ajbmeb-1775	50	19	of	of	ADP
ajbmeb-1775	50	20	resources	resource	NOUN
ajbmeb-1775	50	21	to	to	PART
ajbmeb-1775	50	22	meet	meet	VERB
ajbmeb-1775	50	23	the	the	DET
ajbmeb-1775	50	24	multifaceted	multifaceted	ADJ
ajbmeb-1775	50	25	needs	need	NOUN
ajbmeb-1775	50	26	of	of	ADP
ajbmeb-1775	50	27	the	the	DET
ajbmeb-1775	50	28	population	population	NOUN
ajbmeb-1775	50	29	.	.	PUNCT
ajbmeb-1775	51	1	the	the	DET
ajbmeb-1775	51	2	crucial	crucial	ADJ
ajbmeb-1775	51	3	role	role	NOUN
ajbmeb-1775	51	4	of	of	ADP
ajbmeb-1775	51	5	education	education	NOUN
ajbmeb-1775	51	6	in	in	ADP
ajbmeb-1775	51	7	shaping	shape	VERB
ajbmeb-1775	51	8	social	social	ADJ
ajbmeb-1775	51	9	attitudes	attitude	NOUN
ajbmeb-1775	51	10	and	and	CCONJ
ajbmeb-1775	51	11	behavior	behavior	NOUN
ajbmeb-1775	51	12	extends	extend	VERB
ajbmeb-1775	51	13	to	to	ADP
ajbmeb-1775	51	14	the	the	DET
ajbmeb-1775	51	15	area	area	NOUN
ajbmeb-1775	51	16	of	of	ADP
ajbmeb-1775	51	17	tax	tax	NOUN
ajbmeb-1775	51	18	compliance	compliance	NOUN
ajbmeb-1775	51	19	as	as	ADV
ajbmeb-1775	51	20	well	well	ADV
ajbmeb-1775	51	21	.	.	PUNCT
ajbmeb-1775	52	1	theoretical	theoretical	ADJ
ajbmeb-1775	52	2	frameworks	framework	NOUN
ajbmeb-1775	52	3	such	such	ADJ
ajbmeb-1775	52	4	as	as	ADP
ajbmeb-1775	52	5	the	the	DET
ajbmeb-1775	52	6	theory	theory	NOUN
ajbmeb-1775	52	7	of	of	ADP
ajbmeb-1775	52	8	planned	plan	VERB
ajbmeb-1775	52	9	behavior	behavior	NOUN
ajbmeb-1775	52	10	and	and	CCONJ
ajbmeb-1775	52	11	social	social	ADJ
ajbmeb-1775	52	12	learning	learning	NOUN
ajbmeb-1775	52	13	theory	theory	NOUN
ajbmeb-1775	52	14	provide	provide	VERB
ajbmeb-1775	52	15	an	an	DET
ajbmeb-1775	52	16	understanding	understanding	NOUN
ajbmeb-1775	52	17	of	of	ADP
ajbmeb-1775	52	18	how	how	SCONJ
ajbmeb-1775	52	19	educational	educational	ADJ
ajbmeb-1775	52	20	initiatives	initiative	NOUN
ajbmeb-1775	52	21	affect	affect	VERB
ajbmeb-1775	52	22	individual	individual	ADJ
ajbmeb-1775	52	23	attitudes	attitude	NOUN
ajbmeb-1775	52	24	,	,	PUNCT
ajbmeb-1775	52	25	subjective	subjective	ADJ
ajbmeb-1775	52	26	norms	norm	NOUN
ajbmeb-1775	52	27	,	,	PUNCT
ajbmeb-1775	52	28	and	and	CCONJ
ajbmeb-1775	52	29	perceived	perceive	VERB
ajbmeb-1775	52	30	behavioral	behavioral	ADJ
ajbmeb-1775	52	31	controls	control	NOUN
ajbmeb-1775	52	32	for	for	ADP
ajbmeb-1775	52	33	tax	tax	NOUN
ajbmeb-1775	52	34	compliance	compliance	NOUN
ajbmeb-1775	52	35	.	.	PUNCT
ajbmeb-1775	53	1	by	by	ADP
ajbmeb-1775	53	2	eliminating	eliminate	VERB
ajbmeb-1775	53	3	the	the	DET
ajbmeb-1775	53	4	lacks	lack	NOUN
ajbmeb-1775	53	5	in	in	ADP
ajbmeb-1775	53	6	knowledge	knowledge	NOUN
ajbmeb-1775	53	7	,	,	PUNCT
ajbmeb-1775	53	8	dispelling	dispel	VERB
ajbmeb-1775	53	9	misconceptions	misconception	NOUN
ajbmeb-1775	53	10	,	,	PUNCT
ajbmeb-1775	53	11	as	as	ADV
ajbmeb-1775	53	12	well	well	ADV
ajbmeb-1775	53	13	as	as	ADP
ajbmeb-1775	53	14	promoting	promote	VERB
ajbmeb-1775	53	15	a	a	DET
ajbmeb-1775	53	16	sense	sense	NOUN
ajbmeb-1775	53	17	of	of	ADP
ajbmeb-1775	53	18	civic	civic	ADJ
ajbmeb-1775	53	19	duty	duty	NOUN
ajbmeb-1775	53	20	,	,	PUNCT
ajbmeb-1775	53	21	education	education	NOUN
ajbmeb-1775	53	22	acts	act	VERB
ajbmeb-1775	53	23	as	as	ADP
ajbmeb-1775	53	24	a	a	DET
ajbmeb-1775	53	25	catalyst	catalyst	NOUN
ajbmeb-1775	53	26	for	for	ADP
ajbmeb-1775	53	27	positive	positive	ADJ
ajbmeb-1775	53	28	tax	tax	NOUN
ajbmeb-1775	53	29	compliance	compliance	NOUN
ajbmeb-1775	53	30	behavior	behavior	NOUN
ajbmeb-1775	53	31	.	.	PUNCT
ajbmeb-1775	54	1	figure	figure	VERB
ajbmeb-1775	54	2	1	1	NUM
ajbmeb-1775	54	3	.	.	PUNCT
ajbmeb-1775	55	1	components	component	NOUN
ajbmeb-1775	55	2	of	of	ADP
ajbmeb-1775	55	3	efficient	efficient	ADJ
ajbmeb-1775	55	4	tax	tax	NOUN
ajbmeb-1775	55	5	education1	education1	NOUN
ajbmeb-1775	55	6	1	1	NUM
ajbmeb-1775	55	7	developed	develop	VERB
ajbmeb-1775	55	8	by	by	ADP
ajbmeb-1775	55	9	the	the	DET
ajbmeb-1775	55	10	author	author	NOUN
ajbmeb-1775	55	11	in	in	ADP
ajbmeb-1775	55	12	reliance	reliance	NOUN
ajbmeb-1775	55	13	upon	upon	SCONJ
ajbmeb-1775	55	14	the	the	DET
ajbmeb-1775	55	15	literature	literature	NOUN
ajbmeb-1775	55	16	analysis	analysis	NOUN
ajbmeb-1775	55	17	financial	financial	ADJ
ajbmeb-1775	55	18	literacy	literacy	NOUN
ajbmeb-1775	55	19	legal	legal	ADJ
ajbmeb-1775	55	20	insight	insight	NOUN
ajbmeb-1775	55	21	ethical	ethical	ADJ
ajbmeb-1775	55	22	consideration	consideration	NOUN
ajbmeb-1775	55	23	s	s	VERB
ajbmeb-1775	55	24	civic	civic	ADJ
ajbmeb-1775	55	25	duty	duty	NOUN
ajbmeb-1775	55	26	and	and	CCONJ
ajbmeb-1775	55	27	social	social	ADJ
ajbmeb-1775	55	28	norms	norm	NOUN
ajbmeb-1775	55	29	american	american	ADJ
ajbmeb-1775	55	30	journal	journal	PROPN
ajbmeb-1775	55	31	of	of	ADP
ajbmeb-1775	55	32	business	business	NOUN
ajbmeb-1775	55	33	management	management	NOUN
ajbmeb-1775	55	34	,	,	PUNCT
ajbmeb-1775	55	35	economics	economic	NOUN
ajbmeb-1775	55	36	and	and	CCONJ
ajbmeb-1775	55	37	banking	banking	NOUN
ajbmeb-1775	55	38	volume	volume	NOUN
ajbmeb-1775	55	39	20	20	NUM
ajbmeb-1775	55	40	january	january	PROPN
ajbmeb-1775	55	41	,	,	PUNCT
ajbmeb-1775	55	42	2024	2024	NUM
ajbmeb-1775	55	43	p	p	NOUN
ajbmeb-1775	55	44	a	a	DET
ajbmeb-1775	55	45	g	g	NOUN
ajbmeb-1775	55	46	e	e	NOUN
ajbmeb-1775	55	47	|	|	NOUN
ajbmeb-1775	55	48	208	208	NUM
ajbmeb-1775	55	49	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1775	55	50	as	as	SCONJ
ajbmeb-1775	55	51	illustrated	illustrate	VERB
ajbmeb-1775	55	52	in	in	ADP
ajbmeb-1775	55	53	figure	figure	NOUN
ajbmeb-1775	55	54	1	1	NUM
ajbmeb-1775	55	55	,	,	PUNCT
ajbmeb-1775	55	56	efficient	efficient	ADJ
ajbmeb-1775	55	57	tax	tax	NOUN
ajbmeb-1775	55	58	education	education	NOUN
ajbmeb-1775	55	59	includes	include	VERB
ajbmeb-1775	55	60	a	a	DET
ajbmeb-1775	55	61	number	number	NOUN
ajbmeb-1775	55	62	of	of	ADP
ajbmeb-1775	55	63	components	component	NOUN
ajbmeb-1775	55	64	,	,	PUNCT
ajbmeb-1775	55	65	including	include	VERB
ajbmeb-1775	55	66	:	:	PUNCT
ajbmeb-1775	55	67	➢	➢	VERB
ajbmeb-1775	55	68	financial	financial	ADJ
ajbmeb-1775	55	69	literacy	literacy	NOUN
ajbmeb-1775	55	70	–	–	PUNCT
ajbmeb-1775	55	71	education	education	NOUN
ajbmeb-1775	55	72	to	to	PART
ajbmeb-1775	55	73	empower	empower	VERB
ajbmeb-1775	55	74	individuals	individual	NOUN
ajbmeb-1775	55	75	with	with	ADP
ajbmeb-1775	55	76	financial	financial	ADJ
ajbmeb-1775	55	77	literacy	literacy	NOUN
ajbmeb-1775	55	78	to	to	PART
ajbmeb-1775	55	79	understand	understand	VERB
ajbmeb-1775	55	80	the	the	DET
ajbmeb-1775	55	81	impact	impact	NOUN
ajbmeb-1775	55	82	of	of	ADP
ajbmeb-1775	55	83	taxation	taxation	NOUN
ajbmeb-1775	55	84	at	at	ADP
ajbmeb-1775	55	85	the	the	DET
ajbmeb-1775	55	86	individual	individual	ADJ
ajbmeb-1775	55	87	and	and	CCONJ
ajbmeb-1775	55	88	society	society	NOUN
ajbmeb-1775	55	89	level	level	NOUN
ajbmeb-1775	55	90	;	;	PUNCT
ajbmeb-1775	55	91	➢	➢	VERB
ajbmeb-1775	55	92	legal	legal	ADJ
ajbmeb-1775	55	93	insight	insight	NOUN
ajbmeb-1775	55	94	clarifying	clarify	VERB
ajbmeb-1775	55	95	tax	tax	NOUN
ajbmeb-1775	55	96	laws	law	NOUN
ajbmeb-1775	55	97	,	,	PUNCT
ajbmeb-1775	55	98	regulations	regulation	NOUN
ajbmeb-1775	55	99	and	and	CCONJ
ajbmeb-1775	55	100	obligations	obligation	NOUN
ajbmeb-1775	55	101	to	to	PART
ajbmeb-1775	55	102	eliminate	eliminate	VERB
ajbmeb-1775	55	103	confusion	confusion	NOUN
ajbmeb-1775	55	104	and	and	CCONJ
ajbmeb-1775	55	105	encourage	encourage	VERB
ajbmeb-1775	55	106	informed	informed	ADJ
ajbmeb-1775	55	107	decision	decision	NOUN
ajbmeb-1775	55	108	making	making	NOUN
ajbmeb-1775	55	109	;	;	PUNCT
ajbmeb-1775	55	110	➢	➢	VERB
ajbmeb-1775	55	111	ethical	ethical	ADJ
ajbmeb-1775	55	112	considerations	consideration	NOUN
ajbmeb-1775	55	113	bringing	bring	VERB
ajbmeb-1775	55	114	together	together	ADP
ajbmeb-1775	55	115	discussions	discussion	NOUN
ajbmeb-1775	55	116	on	on	ADP
ajbmeb-1775	55	117	the	the	DET
ajbmeb-1775	55	118	ethical	ethical	ADJ
ajbmeb-1775	55	119	aspects	aspect	NOUN
ajbmeb-1775	55	120	of	of	ADP
ajbmeb-1775	55	121	tax	tax	NOUN
ajbmeb-1775	55	122	compliance	compliance	NOUN
ajbmeb-1775	55	123	,	,	PUNCT
ajbmeb-1775	55	124	fostering	foster	VERB
ajbmeb-1775	55	125	a	a	DET
ajbmeb-1775	55	126	sense	sense	NOUN
ajbmeb-1775	55	127	of	of	ADP
ajbmeb-1775	55	128	responsibility	responsibility	NOUN
ajbmeb-1775	55	129	beyond	beyond	ADP
ajbmeb-1775	55	130	legal	legal	ADJ
ajbmeb-1775	55	131	authority	authority	NOUN
ajbmeb-1775	55	132	;	;	PUNCT
ajbmeb-1775	55	133	➢	➢	VERB
ajbmeb-1775	55	134	civic	civic	ADJ
ajbmeb-1775	55	135	duty	duty	NOUN
ajbmeb-1775	55	136	and	and	CCONJ
ajbmeb-1775	55	137	social	social	ADJ
ajbmeb-1775	55	138	norms	norm	NOUN
ajbmeb-1775	55	139	instilling	instill	VERB
ajbmeb-1775	55	140	a	a	DET
ajbmeb-1775	55	141	sense	sense	NOUN
ajbmeb-1775	55	142	of	of	ADP
ajbmeb-1775	55	143	civic	civic	ADJ
ajbmeb-1775	55	144	duty	duty	NOUN
ajbmeb-1775	55	145	and	and	CCONJ
ajbmeb-1775	55	146	emphasizing	emphasize	VERB
ajbmeb-1775	55	147	the	the	DET
ajbmeb-1775	55	148	social	social	ADJ
ajbmeb-1775	55	149	benefits	benefit	NOUN
ajbmeb-1775	55	150	derived	derive	VERB
ajbmeb-1775	55	151	from	from	ADP
ajbmeb-1775	55	152	tax	tax	NOUN
ajbmeb-1775	55	153	payments	payment	NOUN
ajbmeb-1775	55	154	,	,	PUNCT
ajbmeb-1775	55	155	thus	thus	ADV
ajbmeb-1775	55	156	establishing	establish	VERB
ajbmeb-1775	55	157	tax	tax	NOUN
ajbmeb-1775	55	158	compliance	compliance	NOUN
ajbmeb-1775	55	159	as	as	ADP
ajbmeb-1775	55	160	a	a	DET
ajbmeb-1775	55	161	social	social	ADJ
ajbmeb-1775	55	162	norm	norm	NOUN
ajbmeb-1775	55	163	.	.	PUNCT
ajbmeb-1775	56	1	in	in	ADP
ajbmeb-1775	56	2	general	general	ADJ
ajbmeb-1775	56	3	,	,	PUNCT
ajbmeb-1775	56	4	the	the	DET
ajbmeb-1775	56	5	transformative	transformative	ADJ
ajbmeb-1775	56	6	power	power	NOUN
ajbmeb-1775	56	7	of	of	ADP
ajbmeb-1775	56	8	education	education	NOUN
ajbmeb-1775	56	9	in	in	ADP
ajbmeb-1775	56	10	developing	develop	VERB
ajbmeb-1775	56	11	the	the	DET
ajbmeb-1775	56	12	tax	tax	NOUN
ajbmeb-1775	56	13	compliance	compliance	NOUN
ajbmeb-1775	56	14	culture	culture	NOUN
ajbmeb-1775	56	15	is	be	AUX
ajbmeb-1775	56	16	great	great	ADJ
ajbmeb-1775	56	17	.	.	PUNCT
ajbmeb-1775	57	1	by	by	ADP
ajbmeb-1775	57	2	equipping	equip	VERB
ajbmeb-1775	57	3	individuals	individual	NOUN
ajbmeb-1775	57	4	with	with	ADP
ajbmeb-1775	57	5	knowledge	knowledge	NOUN
ajbmeb-1775	57	6	,	,	PUNCT
ajbmeb-1775	57	7	inculcating	inculcate	VERB
ajbmeb-1775	57	8	ethical	ethical	ADJ
ajbmeb-1775	57	9	reasoning	reasoning	NOUN
ajbmeb-1775	57	10	and	and	CCONJ
ajbmeb-1775	57	11	emphasizing	emphasize	VERB
ajbmeb-1775	57	12	civic	civic	ADJ
ajbmeb-1775	57	13	responsibility	responsibility	NOUN
ajbmeb-1775	57	14	,	,	PUNCT
ajbmeb-1775	57	15	education	education	NOUN
ajbmeb-1775	57	16	emerges	emerge	VERB
ajbmeb-1775	57	17	as	as	ADP
ajbmeb-1775	57	18	a	a	DET
ajbmeb-1775	57	19	key	key	ADJ
ajbmeb-1775	57	20	factor	factor	NOUN
ajbmeb-1775	57	21	in	in	ADP
ajbmeb-1775	57	22	collective	collective	ADJ
ajbmeb-1775	57	23	efforts	effort	NOUN
ajbmeb-1775	57	24	to	to	PART
ajbmeb-1775	57	25	promote	promote	VERB
ajbmeb-1775	57	26	the	the	DET
ajbmeb-1775	57	27	tax	tax	NOUN
ajbmeb-1775	57	28	compliance	compliance	NOUN
ajbmeb-1775	57	29	culture	culture	NOUN
ajbmeb-1775	57	30	.	.	PUNCT
ajbmeb-1775	58	1	analysis	analysis	NOUN
ajbmeb-1775	58	2	of	of	ADP
ajbmeb-1775	58	3	educational	educational	ADJ
ajbmeb-1775	58	4	initiatives	initiative	NOUN
ajbmeb-1775	58	5	makes	make	VERB
ajbmeb-1775	58	6	a	a	DET
ajbmeb-1775	58	7	significant	significant	ADJ
ajbmeb-1775	58	8	impact	impact	NOUN
ajbmeb-1775	58	9	on	on	ADP
ajbmeb-1775	58	10	tax	tax	NOUN
ajbmeb-1775	58	11	law	law	NOUN
ajbmeb-1775	58	12	awareness	awareness	NOUN
ajbmeb-1775	58	13	and	and	CCONJ
ajbmeb-1775	58	14	behavior	behavior	NOUN
ajbmeb-1775	58	15	.	.	PUNCT
ajbmeb-1775	59	1	quantitative	quantitative	ADJ
ajbmeb-1775	59	2	results	result	NOUN
ajbmeb-1775	59	3	demonstrate	demonstrate	VERB
ajbmeb-1775	59	4	a	a	DET
ajbmeb-1775	59	5	statistically	statistically	ADV
ajbmeb-1775	59	6	significant	significant	ADJ
ajbmeb-1775	59	7	increase	increase	NOUN
ajbmeb-1775	59	8	in	in	ADP
ajbmeb-1775	59	9	participants	participant	NOUN
ajbmeb-1775	59	10	’	'	PUNCT
ajbmeb-1775	59	11	awareness	awareness	NOUN
ajbmeb-1775	59	12	and	and	CCONJ
ajbmeb-1775	59	13	positive	positive	ADJ
ajbmeb-1775	59	14	changes	change	NOUN
ajbmeb-1775	59	15	in	in	ADP
ajbmeb-1775	59	16	attitudes	attitude	NOUN
ajbmeb-1775	59	17	toward	toward	ADP
ajbmeb-1775	59	18	tax	tax	NOUN
ajbmeb-1775	59	19	legislation	legislation	NOUN
ajbmeb-1775	59	20	.	.	PUNCT
ajbmeb-1775	60	1	qualitative	qualitative	ADJ
ajbmeb-1775	60	2	insights	insight	NOUN
ajbmeb-1775	60	3	emphasized	emphasize	VERB
ajbmeb-1775	60	4	essentiality	essentiality	NOUN
ajbmeb-1775	60	5	of	of	ADP
ajbmeb-1775	60	6	promoting	promote	VERB
ajbmeb-1775	60	7	financial	financial	ADJ
ajbmeb-1775	60	8	literacy	literacy	NOUN
ajbmeb-1775	60	9	,	,	PUNCT
ajbmeb-1775	60	10	explaining	explain	VERB
ajbmeb-1775	60	11	legal	legal	ADJ
ajbmeb-1775	60	12	obligations	obligation	NOUN
ajbmeb-1775	60	13	,	,	PUNCT
ajbmeb-1775	60	14	and	and	CCONJ
ajbmeb-1775	60	15	instilling	instill	VERB
ajbmeb-1775	60	16	a	a	DET
ajbmeb-1775	60	17	sense	sense	NOUN
ajbmeb-1775	60	18	of	of	ADP
ajbmeb-1775	60	19	civic	civic	ADJ
ajbmeb-1775	60	20	duty	duty	NOUN
ajbmeb-1775	60	21	through	through	ADP
ajbmeb-1775	60	22	educational	educational	ADJ
ajbmeb-1775	60	23	programs	program	NOUN
ajbmeb-1775	60	24	.	.	PUNCT
ajbmeb-1775	61	1	moreover	moreover	ADV
ajbmeb-1775	61	2	,	,	PUNCT
ajbmeb-1775	61	3	transparency	transparency	NOUN
ajbmeb-1775	61	4	of	of	ADP
ajbmeb-1775	61	5	the	the	DET
ajbmeb-1775	61	6	tax	tax	NOUN
ajbmeb-1775	61	7	policy	policy	NOUN
ajbmeb-1775	61	8	has	have	AUX
ajbmeb-1775	61	9	been	be	AUX
ajbmeb-1775	61	10	revealed	reveal	VERB
ajbmeb-1775	61	11	as	as	ADP
ajbmeb-1775	61	12	a	a	DET
ajbmeb-1775	61	13	decisive	decisive	ADJ
ajbmeb-1775	61	14	factor	factor	NOUN
ajbmeb-1775	61	15	influencing	influence	VERB
ajbmeb-1775	61	16	compliance	compliance	NOUN
ajbmeb-1775	61	17	with	with	ADP
ajbmeb-1775	61	18	the	the	DET
ajbmeb-1775	61	19	tax	tax	NOUN
ajbmeb-1775	61	20	legislation	legislation	NOUN
ajbmeb-1775	61	21	.	.	PUNCT
ajbmeb-1775	62	1	providing	provide	VERB
ajbmeb-1775	62	2	clear	clear	ADJ
ajbmeb-1775	62	3	information	information	NOUN
ajbmeb-1775	62	4	about	about	ADP
ajbmeb-1775	62	5	tax	tax	NOUN
ajbmeb-1775	62	6	obligations	obligation	NOUN
ajbmeb-1775	62	7	and	and	CCONJ
ajbmeb-1775	62	8	the	the	DET
ajbmeb-1775	62	9	rationale	rationale	NOUN
ajbmeb-1775	62	10	behind	behind	ADP
ajbmeb-1775	62	11	tax	tax	NOUN
ajbmeb-1775	62	12	policies	policy	NOUN
ajbmeb-1775	62	13	is	be	AUX
ajbmeb-1775	62	14	positively	positively	ADV
ajbmeb-1775	62	15	associated	associate	VERB
ajbmeb-1775	62	16	with	with	ADP
ajbmeb-1775	62	17	increased	increase	VERB
ajbmeb-1775	62	18	voluntary	voluntary	ADJ
ajbmeb-1775	62	19	compliance	compliance	NOUN
ajbmeb-1775	62	20	.	.	PUNCT
ajbmeb-1775	63	1	in	in	ADP
ajbmeb-1775	63	2	addition	addition	NOUN
ajbmeb-1775	63	3	,	,	PUNCT
ajbmeb-1775	63	4	technology	technology	NOUN
ajbmeb-1775	63	5	integration	integration	NOUN
ajbmeb-1775	63	6	has	have	AUX
ajbmeb-1775	63	7	streamlined	streamline	VERB
ajbmeb-1775	63	8	processes	process	NOUN
ajbmeb-1775	63	9	and	and	CCONJ
ajbmeb-1775	63	10	reduced	reduce	VERB
ajbmeb-1775	63	11	inadvertent	inadvertent	ADJ
ajbmeb-1775	63	12	non	non	ADJ
ajbmeb-1775	63	13	-	-	NOUN
ajbmeb-1775	63	14	compliance	compliance	NOUN
ajbmeb-1775	63	15	.	.	PUNCT
ajbmeb-1775	64	1	research	research	NOUN
ajbmeb-1775	64	2	demonstrates	demonstrate	VERB
ajbmeb-1775	64	3	that	that	SCONJ
ajbmeb-1775	64	4	the	the	DET
ajbmeb-1775	64	5	combination	combination	NOUN
ajbmeb-1775	64	6	of	of	ADP
ajbmeb-1775	64	7	transparent	transparent	ADJ
ajbmeb-1775	64	8	policies	policy	NOUN
ajbmeb-1775	64	9	and	and	CCONJ
ajbmeb-1775	64	10	technological	technological	ADJ
ajbmeb-1775	64	11	advances	advance	NOUN
ajbmeb-1775	64	12	enhances	enhance	VERB
ajbmeb-1775	64	13	perception	perception	NOUN
ajbmeb-1775	64	14	of	of	ADP
ajbmeb-1775	64	15	fairness	fairness	NOUN
ajbmeb-1775	64	16	and	and	CCONJ
ajbmeb-1775	64	17	fosters	foster	VERB
ajbmeb-1775	64	18	a	a	DET
ajbmeb-1775	64	19	culture	culture	NOUN
ajbmeb-1775	64	20	in	in	ADP
ajbmeb-1775	64	21	which	which	PRON
ajbmeb-1775	64	22	individuals	individual	NOUN
ajbmeb-1775	64	23	and	and	CCONJ
ajbmeb-1775	64	24	businesses	business	NOUN
ajbmeb-1775	64	25	willingly	willingly	ADV
ajbmeb-1775	64	26	comply	comply	VERB
ajbmeb-1775	64	27	with	with	ADP
ajbmeb-1775	64	28	their	their	PRON
ajbmeb-1775	64	29	tax	tax	NOUN
ajbmeb-1775	64	30	obligations	obligation	NOUN
ajbmeb-1775	64	31	.	.	PUNCT
ajbmeb-1775	65	1	on	on	ADP
ajbmeb-1775	65	2	the	the	DET
ajbmeb-1775	65	3	other	other	ADJ
ajbmeb-1775	65	4	hand	hand	NOUN
ajbmeb-1775	65	5	,	,	PUNCT
ajbmeb-1775	65	6	enforcement	enforcement	NOUN
ajbmeb-1775	65	7	and	and	CCONJ
ajbmeb-1775	65	8	deterrence	deterrence	NOUN
ajbmeb-1775	65	9	mechanisms	mechanism	NOUN
ajbmeb-1775	65	10	play	play	VERB
ajbmeb-1775	65	11	a	a	DET
ajbmeb-1775	65	12	dual	dual	ADJ
ajbmeb-1775	65	13	role	role	NOUN
ajbmeb-1775	65	14	in	in	ADP
ajbmeb-1775	65	15	tax	tax	NOUN
ajbmeb-1775	65	16	compliance	compliance	NOUN
ajbmeb-1775	65	17	.	.	PUNCT
ajbmeb-1775	66	1	although	although	SCONJ
ajbmeb-1775	66	2	strict	strict	ADJ
ajbmeb-1775	66	3	enforcement	enforcement	NOUN
ajbmeb-1775	66	4	and	and	CCONJ
ajbmeb-1775	66	5	deterrent	deterrent	NOUN
ajbmeb-1775	66	6	penalties	penalty	NOUN
ajbmeb-1775	66	7	are	be	AUX
ajbmeb-1775	66	8	associated	associate	VERB
ajbmeb-1775	66	9	with	with	ADP
ajbmeb-1775	66	10	reductions	reduction	NOUN
ajbmeb-1775	66	11	in	in	ADP
ajbmeb-1775	66	12	willful	willful	ADJ
ajbmeb-1775	66	13	noncompliance	noncompliance	NOUN
ajbmeb-1775	66	14	,	,	PUNCT
ajbmeb-1775	66	15	a	a	DET
ajbmeb-1775	66	16	punitive	punitive	ADJ
ajbmeb-1775	66	17	approach	approach	NOUN
ajbmeb-1775	66	18	alone	alone	ADV
ajbmeb-1775	66	19	may	may	AUX
ajbmeb-1775	66	20	not	not	PART
ajbmeb-1775	66	21	be	be	AUX
ajbmeb-1775	66	22	an	an	DET
ajbmeb-1775	66	23	adequate	adequate	ADJ
ajbmeb-1775	66	24	measure	measure	NOUN
ajbmeb-1775	66	25	.	.	PUNCT
ajbmeb-1775	67	1	the	the	DET
ajbmeb-1775	67	2	integration	integration	NOUN
ajbmeb-1775	67	3	of	of	ADP
ajbmeb-1775	67	4	both	both	CCONJ
ajbmeb-1775	67	5	enforcement	enforcement	NOUN
ajbmeb-1775	67	6	and	and	CCONJ
ajbmeb-1775	67	7	incentives	incentive	NOUN
ajbmeb-1775	67	8	in	in	ADP
ajbmeb-1775	67	9	a	a	DET
ajbmeb-1775	67	10	comprehensive	comprehensive	ADJ
ajbmeb-1775	67	11	framework	framework	NOUN
ajbmeb-1775	67	12	has	have	AUX
ajbmeb-1775	67	13	emerged	emerge	VERB
ajbmeb-1775	67	14	as	as	ADP
ajbmeb-1775	67	15	a	a	DET
ajbmeb-1775	67	16	balanced	balanced	ADJ
ajbmeb-1775	67	17	strategy	strategy	NOUN
ajbmeb-1775	67	18	for	for	ADP
ajbmeb-1775	67	19	developing	develop	VERB
ajbmeb-1775	67	20	a	a	DET
ajbmeb-1775	67	21	strong	strong	ADJ
ajbmeb-1775	67	22	culture	culture	NOUN
ajbmeb-1775	67	23	of	of	ADP
ajbmeb-1775	67	24	tax	tax	NOUN
ajbmeb-1775	67	25	compliance	compliance	NOUN
ajbmeb-1775	67	26	.	.	PUNCT
ajbmeb-1775	68	1	fostering	foster	VERB
ajbmeb-1775	68	2	a	a	DET
ajbmeb-1775	68	3	culture	culture	NOUN
ajbmeb-1775	68	4	of	of	ADP
ajbmeb-1775	68	5	tax	tax	NOUN
ajbmeb-1775	68	6	compliance	compliance	NOUN
ajbmeb-1775	68	7	requires	require	VERB
ajbmeb-1775	68	8	a	a	DET
ajbmeb-1775	68	9	comprehensive	comprehensive	ADJ
ajbmeb-1775	68	10	approach	approach	NOUN
ajbmeb-1775	68	11	that	that	PRON
ajbmeb-1775	68	12	combines	combine	VERB
ajbmeb-1775	68	13	education	education	NOUN
ajbmeb-1775	68	14	,	,	PUNCT
ajbmeb-1775	68	15	transparency	transparency	NOUN
ajbmeb-1775	68	16	,	,	PUNCT
ajbmeb-1775	68	17	technology	technology	NOUN
ajbmeb-1775	68	18	,	,	PUNCT
ajbmeb-1775	68	19	fairness	fairness	NOUN
ajbmeb-1775	68	20	and	and	CCONJ
ajbmeb-1775	68	21	effective	effective	ADJ
ajbmeb-1775	68	22	execution	execution	NOUN
ajbmeb-1775	68	23	.	.	PUNCT
ajbmeb-1775	69	1	the	the	DET
ajbmeb-1775	69	2	society	society	NOUN
ajbmeb-1775	69	3	that	that	PRON
ajbmeb-1775	69	4	understands	understand	VERB
ajbmeb-1775	69	5	significance	significance	NOUN
ajbmeb-1775	69	6	of	of	ADP
ajbmeb-1775	69	7	taxes	taxis	NOUN
ajbmeb-1775	69	8	believes	believe	VERB
ajbmeb-1775	69	9	in	in	ADP
ajbmeb-1775	69	10	the	the	DET
ajbmeb-1775	69	11	fairness	fairness	NOUN
ajbmeb-1775	69	12	of	of	ADP
ajbmeb-1775	69	13	the	the	DET
ajbmeb-1775	69	14	system	system	NOUN
ajbmeb-1775	69	15	and	and	CCONJ
ajbmeb-1775	69	16	sees	see	VERB
ajbmeb-1775	69	17	the	the	DET
ajbmeb-1775	69	18	benefits	benefit	NOUN
ajbmeb-1775	69	19	of	of	ADP
ajbmeb-1775	69	20	compliance	compliance	NOUN
ajbmeb-1775	69	21	can	can	AUX
ajbmeb-1775	69	22	contribute	contribute	VERB
ajbmeb-1775	69	23	to	to	ADP
ajbmeb-1775	69	24	the	the	DET
ajbmeb-1775	69	25	financial	financial	ADJ
ajbmeb-1775	69	26	stability	stability	NOUN
ajbmeb-1775	69	27	of	of	ADP
ajbmeb-1775	69	28	its	its	PRON
ajbmeb-1775	69	29	country	country	NOUN
ajbmeb-1775	69	30	.	.	PUNCT
ajbmeb-1775	70	1	as	as	SCONJ
ajbmeb-1775	70	2	governments	government	NOUN
ajbmeb-1775	70	3	continue	continue	VERB
ajbmeb-1775	70	4	to	to	PART
ajbmeb-1775	70	5	refine	refine	VERB
ajbmeb-1775	70	6	their	their	PRON
ajbmeb-1775	70	7	strategies	strategy	NOUN
ajbmeb-1775	70	8	to	to	PART
ajbmeb-1775	70	9	promote	promote	VERB
ajbmeb-1775	70	10	a	a	DET
ajbmeb-1775	70	11	culture	culture	NOUN
ajbmeb-1775	70	12	of	of	ADP
ajbmeb-1775	70	13	tax	tax	NOUN
ajbmeb-1775	70	14	compliance	compliance	NOUN
ajbmeb-1775	70	15	,	,	PUNCT
ajbmeb-1775	70	16	they	they	PRON
ajbmeb-1775	70	17	are	be	AUX
ajbmeb-1775	70	18	paving	pave	VERB
ajbmeb-1775	70	19	the	the	DET
ajbmeb-1775	70	20	way	way	NOUN
ajbmeb-1775	70	21	for	for	ADP
ajbmeb-1775	70	22	sustainable	sustainable	ADJ
ajbmeb-1775	70	23	economic	economic	ADJ
ajbmeb-1775	70	24	development	development	NOUN
ajbmeb-1775	70	25	and	and	CCONJ
ajbmeb-1775	70	26	the	the	DET
ajbmeb-1775	70	27	delivery	delivery	NOUN
ajbmeb-1775	70	28	of	of	ADP
ajbmeb-1775	70	29	essential	essential	ADJ
ajbmeb-1775	70	30	public	public	ADJ
ajbmeb-1775	70	31	services	service	NOUN
ajbmeb-1775	70	32	.	.	PUNCT
ajbmeb-1775	71	1	american	american	ADJ
ajbmeb-1775	71	2	journal	journal	PROPN
ajbmeb-1775	71	3	of	of	ADP
ajbmeb-1775	71	4	business	business	NOUN
ajbmeb-1775	71	5	management	management	NOUN
ajbmeb-1775	71	6	,	,	PUNCT
ajbmeb-1775	71	7	economics	economic	NOUN
ajbmeb-1775	71	8	and	and	CCONJ
ajbmeb-1775	71	9	banking	banking	NOUN
ajbmeb-1775	71	10	volume	volume	NOUN
ajbmeb-1775	71	11	20	20	NUM
ajbmeb-1775	71	12	january	january	PROPN
ajbmeb-1775	71	13	,	,	PUNCT
ajbmeb-1775	71	14	2024	2024	NUM
ajbmeb-1775	71	15	p	p	NOUN
ajbmeb-1775	71	16	a	a	DET
ajbmeb-1775	71	17	g	g	NOUN
ajbmeb-1775	71	18	e	e	NOUN
ajbmeb-1775	71	19	|	|	NOUN
ajbmeb-1775	71	20	209	209	NUM
ajbmeb-1775	71	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1775	71	22	table	table	NOUN
ajbmeb-1775	71	23	1	1	NUM
ajbmeb-1775	71	24	.	.	PUNCT
ajbmeb-1775	71	25	strategy	strategy	NOUN
ajbmeb-1775	71	26	to	to	PART
ajbmeb-1775	71	27	improve	improve	VERB
ajbmeb-1775	71	28	the	the	DET
ajbmeb-1775	71	29	tax	tax	NOUN
ajbmeb-1775	71	30	compliance	compliance	NOUN
ajbmeb-1775	71	31	culture2	culture2	NOUN
ajbmeb-1775	71	32	measures	measure	NOUN
ajbmeb-1775	71	33	outcome	outcome	VERB
ajbmeb-1775	71	34	financial	financial	ADJ
ajbmeb-1775	71	35	literacy	literacy	NOUN
ajbmeb-1775	71	36	development	development	NOUN
ajbmeb-1775	71	37	improving	improve	VERB
ajbmeb-1775	71	38	tax	tax	NOUN
ajbmeb-1775	71	39	literacy	literacy	NOUN
ajbmeb-1775	71	40	starts	start	VERB
ajbmeb-1775	71	41	with	with	ADP
ajbmeb-1775	71	42	informing	inform	VERB
ajbmeb-1775	71	43	and	and	CCONJ
ajbmeb-1775	71	44	explaining	explain	VERB
ajbmeb-1775	71	45	significance	significance	NOUN
ajbmeb-1775	71	46	of	of	ADP
ajbmeb-1775	71	47	taxes	taxis	NOUN
ajbmeb-1775	71	48	to	to	ADP
ajbmeb-1775	71	49	the	the	DET
ajbmeb-1775	71	50	population	population	NOUN
ajbmeb-1775	71	51	.	.	PUNCT
ajbmeb-1775	72	1	it	it	PRON
ajbmeb-1775	72	2	is	be	AUX
ajbmeb-1775	72	3	important	important	ADJ
ajbmeb-1775	72	4	that	that	SCONJ
ajbmeb-1775	72	5	governments	government	NOUN
ajbmeb-1775	72	6	invest	invest	VERB
ajbmeb-1775	72	7	in	in	ADP
ajbmeb-1775	72	8	education	education	NOUN
ajbmeb-1775	72	9	to	to	PART
ajbmeb-1775	72	10	educate	educate	VERB
ajbmeb-1775	72	11	citizens	citizen	NOUN
ajbmeb-1775	72	12	about	about	ADP
ajbmeb-1775	72	13	the	the	DET
ajbmeb-1775	72	14	benefits	benefit	NOUN
ajbmeb-1775	72	15	of	of	ADP
ajbmeb-1775	72	16	paying	pay	VERB
ajbmeb-1775	72	17	taxes	taxis	NOUN
ajbmeb-1775	72	18	and	and	CCONJ
ajbmeb-1775	72	19	the	the	DET
ajbmeb-1775	72	20	consequences	consequence	NOUN
ajbmeb-1775	72	21	of	of	ADP
ajbmeb-1775	72	22	tax	tax	NOUN
ajbmeb-1775	72	23	evasion	evasion	NOUN
ajbmeb-1775	72	24	.	.	PUNCT
ajbmeb-1775	73	1	such	such	ADJ
ajbmeb-1775	73	2	initiatives	initiative	NOUN
ajbmeb-1775	73	3	contribute	contribute	VERB
ajbmeb-1775	73	4	to	to	ADP
ajbmeb-1775	73	5	fostering	foster	VERB
ajbmeb-1775	73	6	a	a	DET
ajbmeb-1775	73	7	sense	sense	NOUN
ajbmeb-1775	73	8	of	of	ADP
ajbmeb-1775	73	9	civic	civic	ADJ
ajbmeb-1775	73	10	duty	duty	NOUN
ajbmeb-1775	73	11	and	and	CCONJ
ajbmeb-1775	73	12	responsibility	responsibility	NOUN
ajbmeb-1775	73	13	.	.	PUNCT
ajbmeb-1775	74	1	transparent	transparent	ADJ
ajbmeb-1775	74	2	tax	tax	NOUN
ajbmeb-1775	74	3	policy	policy	NOUN
ajbmeb-1775	74	4	openness	openness	NOUN
ajbmeb-1775	74	5	and	and	CCONJ
ajbmeb-1775	74	6	transparency	transparency	NOUN
ajbmeb-1775	74	7	of	of	ADP
ajbmeb-1775	74	8	tax	tax	NOUN
ajbmeb-1775	74	9	policies	policy	NOUN
ajbmeb-1775	74	10	are	be	AUX
ajbmeb-1775	74	11	essential	essential	ADJ
ajbmeb-1775	74	12	to	to	PART
ajbmeb-1775	74	13	encourage	encourage	VERB
ajbmeb-1775	74	14	compliance	compliance	NOUN
ajbmeb-1775	74	15	.	.	PUNCT
ajbmeb-1775	75	1	when	when	SCONJ
ajbmeb-1775	75	2	tax	tax	NOUN
ajbmeb-1775	75	3	laws	law	NOUN
ajbmeb-1775	75	4	and	and	CCONJ
ajbmeb-1775	75	5	regulations	regulation	NOUN
ajbmeb-1775	75	6	are	be	AUX
ajbmeb-1775	75	7	simple	simple	ADJ
ajbmeb-1775	75	8	and	and	CCONJ
ajbmeb-1775	75	9	understandable	understandable	ADJ
ajbmeb-1775	75	10	,	,	PUNCT
ajbmeb-1775	75	11	individuals	individual	NOUN
ajbmeb-1775	75	12	and	and	CCONJ
ajbmeb-1775	75	13	businesses	business	NOUN
ajbmeb-1775	75	14	can	can	AUX
ajbmeb-1775	75	15	willingly	willingly	ADV
ajbmeb-1775	75	16	comply	comply	VERB
ajbmeb-1775	75	17	.	.	PUNCT
ajbmeb-1775	76	1	governments	government	NOUN
ajbmeb-1775	76	2	should	should	AUX
ajbmeb-1775	76	3	try	try	VERB
ajbmeb-1775	76	4	to	to	PART
ajbmeb-1775	76	5	simplify	simplify	VERB
ajbmeb-1775	76	6	the	the	DET
ajbmeb-1775	76	7	tax	tax	NOUN
ajbmeb-1775	76	8	code	code	NOUN
ajbmeb-1775	76	9	and	and	CCONJ
ajbmeb-1775	76	10	communicate	communicate	VERB
ajbmeb-1775	76	11	the	the	DET
ajbmeb-1775	76	12	changes	change	NOUN
ajbmeb-1775	76	13	effectively	effectively	ADV
ajbmeb-1775	76	14	,	,	PUNCT
ajbmeb-1775	76	15	reducing	reduce	VERB
ajbmeb-1775	76	16	confusion	confusion	NOUN
ajbmeb-1775	76	17	and	and	CCONJ
ajbmeb-1775	76	18	willful	willful	ADJ
ajbmeb-1775	76	19	non	non	ADJ
ajbmeb-1775	76	20	-	-	NOUN
ajbmeb-1775	76	21	compliance	compliance	NOUN
ajbmeb-1775	76	22	.	.	PUNCT
ajbmeb-1775	77	1	technology	technology	NOUN
ajbmeb-1775	77	2	and	and	CCONJ
ajbmeb-1775	77	3	automation	automation	NOUN
ajbmeb-1775	77	4	the	the	DET
ajbmeb-1775	77	5	integration	integration	NOUN
ajbmeb-1775	77	6	of	of	ADP
ajbmeb-1775	77	7	technology	technology	NOUN
ajbmeb-1775	77	8	and	and	CCONJ
ajbmeb-1775	77	9	automation	automation	NOUN
ajbmeb-1775	77	10	in	in	ADP
ajbmeb-1775	77	11	tax	tax	NOUN
ajbmeb-1775	77	12	systems	system	NOUN
ajbmeb-1775	77	13	can	can	AUX
ajbmeb-1775	77	14	simplify	simplify	VERB
ajbmeb-1775	77	15	processes	process	NOUN
ajbmeb-1775	77	16	and	and	CCONJ
ajbmeb-1775	77	17	make	make	VERB
ajbmeb-1775	77	18	it	it	PRON
ajbmeb-1775	77	19	easier	easy	ADJ
ajbmeb-1775	77	20	for	for	SCONJ
ajbmeb-1775	77	21	taxpayers	taxpayer	NOUN
ajbmeb-1775	77	22	to	to	PART
ajbmeb-1775	77	23	fulfill	fulfill	VERB
ajbmeb-1775	77	24	their	their	PRON
ajbmeb-1775	77	25	obligations	obligation	NOUN
ajbmeb-1775	77	26	.	.	PUNCT
ajbmeb-1775	78	1	automated	automate	VERB
ajbmeb-1775	78	2	systems	system	NOUN
ajbmeb-1775	78	3	can	can	AUX
ajbmeb-1775	78	4	reduce	reduce	VERB
ajbmeb-1775	78	5	errors	error	NOUN
ajbmeb-1775	78	6	,	,	PUNCT
ajbmeb-1775	78	7	improve	improve	VERB
ajbmeb-1775	78	8	efficiency	efficiency	NOUN
ajbmeb-1775	78	9	,	,	PUNCT
ajbmeb-1775	78	10	and	and	CCONJ
ajbmeb-1775	78	11	provide	provide	VERB
ajbmeb-1775	78	12	a	a	DET
ajbmeb-1775	78	13	more	more	ADV
ajbmeb-1775	78	14	convenient	convenient	ADJ
ajbmeb-1775	78	15	user	user	NOUN
ajbmeb-1775	78	16	experience	experience	NOUN
ajbmeb-1775	78	17	.	.	PUNCT
ajbmeb-1775	79	1	in	in	ADP
ajbmeb-1775	79	2	addition	addition	NOUN
ajbmeb-1775	79	3	,	,	PUNCT
ajbmeb-1775	79	4	the	the	DET
ajbmeb-1775	79	5	technology	technology	NOUN
ajbmeb-1775	79	6	can	can	AUX
ajbmeb-1775	79	7	be	be	AUX
ajbmeb-1775	79	8	used	use	VERB
ajbmeb-1775	79	9	for	for	SCONJ
ajbmeb-1775	79	10	data	datum	NOUN
ajbmeb-1775	79	11	analysis	analysis	NOUN
ajbmeb-1775	79	12	to	to	PART
ajbmeb-1775	79	13	identify	identify	VERB
ajbmeb-1775	79	14	potential	potential	ADJ
ajbmeb-1775	79	15	tax	tax	NOUN
ajbmeb-1775	79	16	evasion	evasion	NOUN
ajbmeb-1775	79	17	cases	case	NOUN
ajbmeb-1775	79	18	and	and	CCONJ
ajbmeb-1775	79	19	prevent	prevent	VERB
ajbmeb-1775	79	20	individuals	individual	NOUN
ajbmeb-1775	79	21	and	and	CCONJ
ajbmeb-1775	79	22	businesses	business	NOUN
ajbmeb-1775	79	23	from	from	ADP
ajbmeb-1775	79	24	attempting	attempt	VERB
ajbmeb-1775	79	25	to	to	PART
ajbmeb-1775	79	26	evade	evade	VERB
ajbmeb-1775	79	27	taxes	taxis	NOUN
ajbmeb-1775	79	28	.	.	PUNCT
ajbmeb-1775	80	1	fair	fair	ADJ
ajbmeb-1775	80	2	taxation	taxation	NOUN
ajbmeb-1775	80	3	fairness	fairness	NOUN
ajbmeb-1775	80	4	in	in	ADP
ajbmeb-1775	80	5	taxation	taxation	NOUN
ajbmeb-1775	80	6	is	be	AUX
ajbmeb-1775	80	7	crucial	crucial	ADJ
ajbmeb-1775	80	8	to	to	ADP
ajbmeb-1775	80	9	ensuring	ensure	VERB
ajbmeb-1775	80	10	compliance	compliance	NOUN
ajbmeb-1775	80	11	with	with	ADP
ajbmeb-1775	80	12	the	the	DET
ajbmeb-1775	80	13	law	law	NOUN
ajbmeb-1775	80	14	.	.	PUNCT
ajbmeb-1775	81	1	citizens	citizen	NOUN
ajbmeb-1775	81	2	are	be	AUX
ajbmeb-1775	81	3	more	more	ADV
ajbmeb-1775	81	4	likely	likely	ADJ
ajbmeb-1775	81	5	to	to	PART
ajbmeb-1775	81	6	comply	comply	VERB
ajbmeb-1775	81	7	with	with	ADP
ajbmeb-1775	81	8	tax	tax	NOUN
ajbmeb-1775	81	9	laws	law	NOUN
ajbmeb-1775	81	10	if	if	SCONJ
ajbmeb-1775	81	11	they	they	PRON
ajbmeb-1775	81	12	believe	believe	VERB
ajbmeb-1775	81	13	that	that	SCONJ
ajbmeb-1775	81	14	the	the	DET
ajbmeb-1775	81	15	tax	tax	NOUN
ajbmeb-1775	81	16	burden	burden	NOUN
ajbmeb-1775	81	17	is	be	AUX
ajbmeb-1775	81	18	fairly	fairly	ADV
ajbmeb-1775	81	19	distributed	distribute	VERB
ajbmeb-1775	81	20	in	in	ADP
ajbmeb-1775	81	21	society	society	NOUN
ajbmeb-1775	81	22	.	.	PUNCT
ajbmeb-1775	82	1	governments	government	NOUN
ajbmeb-1775	82	2	must	must	AUX
ajbmeb-1775	82	3	continually	continually	ADV
ajbmeb-1775	82	4	evaluate	evaluate	VERB
ajbmeb-1775	82	5	and	and	CCONJ
ajbmeb-1775	82	6	adjust	adjust	VERB
ajbmeb-1775	82	7	tax	tax	NOUN
ajbmeb-1775	82	8	policies	policy	NOUN
ajbmeb-1775	82	9	to	to	PART
ajbmeb-1775	82	10	ensure	ensure	VERB
ajbmeb-1775	82	11	they	they	PRON
ajbmeb-1775	82	12	are	be	AUX
ajbmeb-1775	82	13	progressive	progressive	ADJ
ajbmeb-1775	82	14	and	and	CCONJ
ajbmeb-1775	82	15	do	do	AUX
ajbmeb-1775	82	16	not	not	PART
ajbmeb-1775	82	17	disproportionately	disproportionately	ADV
ajbmeb-1775	82	18	burden	burden	VERB
ajbmeb-1775	82	19	certain	certain	ADJ
ajbmeb-1775	82	20	groups	group	NOUN
ajbmeb-1775	82	21	.	.	PUNCT
ajbmeb-1775	83	1	this	this	PRON
ajbmeb-1775	83	2	helps	help	VERB
ajbmeb-1775	83	3	intensify	intensify	VERB
ajbmeb-1775	83	4	confidence	confidence	NOUN
ajbmeb-1775	83	5	in	in	ADP
ajbmeb-1775	83	6	the	the	DET
ajbmeb-1775	83	7	tax	tax	NOUN
ajbmeb-1775	83	8	system	system	NOUN
ajbmeb-1775	83	9	and	and	CCONJ
ajbmeb-1775	83	10	encourages	encourage	VERB
ajbmeb-1775	83	11	voluntary	voluntary	ADJ
ajbmeb-1775	83	12	compliance	compliance	NOUN
ajbmeb-1775	83	13	.	.	PUNCT
ajbmeb-1775	84	1	efficient	efficient	ADJ
ajbmeb-1775	84	2	execution	execution	NOUN
ajbmeb-1775	84	3	and	and	CCONJ
ajbmeb-1775	84	4	prevention	prevention	NOUN
ajbmeb-1775	84	5	while	while	SCONJ
ajbmeb-1775	84	6	developing	develop	VERB
ajbmeb-1775	84	7	a	a	DET
ajbmeb-1775	84	8	culture	culture	NOUN
ajbmeb-1775	84	9	of	of	ADP
ajbmeb-1775	84	10	tax	tax	NOUN
ajbmeb-1775	84	11	compliance	compliance	NOUN
ajbmeb-1775	84	12	is	be	AUX
ajbmeb-1775	84	13	important	important	ADJ
ajbmeb-1775	84	14	,	,	PUNCT
ajbmeb-1775	84	15	execution	execution	NOUN
ajbmeb-1775	84	16	remains	remain	VERB
ajbmeb-1775	84	17	a	a	DET
ajbmeb-1775	84	18	crucial	crucial	ADJ
ajbmeb-1775	84	19	factor	factor	NOUN
ajbmeb-1775	84	20	.	.	PUNCT
ajbmeb-1775	85	1	governments	government	NOUN
ajbmeb-1775	85	2	must	must	AUX
ajbmeb-1775	85	3	have	have	VERB
ajbmeb-1775	85	4	effective	effective	ADJ
ajbmeb-1775	85	5	mechanisms	mechanism	NOUN
ajbmeb-1775	85	6	to	to	PART
ajbmeb-1775	85	7	detect	detect	VERB
ajbmeb-1775	85	8	and	and	CCONJ
ajbmeb-1775	85	9	punish	punish	VERB
ajbmeb-1775	85	10	tax	tax	NOUN
ajbmeb-1775	85	11	evaders	evader	NOUN
ajbmeb-1775	85	12	.	.	PUNCT
ajbmeb-1775	86	1	publicizing	publicize	VERB
ajbmeb-1775	86	2	successful	successful	ADJ
ajbmeb-1775	86	3	sanctions	sanction	NOUN
ajbmeb-1775	86	4	or	or	CCONJ
ajbmeb-1775	86	5	punishment	punishment	NOUN
ajbmeb-1775	86	6	measures	measure	NOUN
ajbmeb-1775	86	7	can	can	AUX
ajbmeb-1775	86	8	act	act	VERB
ajbmeb-1775	86	9	as	as	ADP
ajbmeb-1775	86	10	a	a	DET
ajbmeb-1775	86	11	deterrent	deterrent	NOUN
ajbmeb-1775	86	12	to	to	PART
ajbmeb-1775	86	13	tax	tax	VERB
ajbmeb-1775	86	14	evasion	evasion	NOUN
ajbmeb-1775	86	15	.	.	PUNCT
ajbmeb-1775	87	1	striking	strike	VERB
ajbmeb-1775	87	2	a	a	DET
ajbmeb-1775	87	3	balance	balance	NOUN
ajbmeb-1775	87	4	between	between	ADP
ajbmeb-1775	87	5	incentives	incentive	NOUN
ajbmeb-1775	87	6	and	and	CCONJ
ajbmeb-1775	87	7	execution	execution	NOUN
ajbmeb-1775	87	8	is	be	AUX
ajbmeb-1775	87	9	critical	critical	ADJ
ajbmeb-1775	87	10	to	to	ADP
ajbmeb-1775	87	11	a	a	DET
ajbmeb-1775	87	12	comprehensive	comprehensive	ADJ
ajbmeb-1775	87	13	approach	approach	NOUN
ajbmeb-1775	87	14	to	to	ADP
ajbmeb-1775	87	15	the	the	DET
ajbmeb-1775	87	16	tax	tax	NOUN
ajbmeb-1775	87	17	legislation	legislation	NOUN
ajbmeb-1775	87	18	.	.	PUNCT
ajbmeb-1775	88	1	incentives	incentive	NOUN
ajbmeb-1775	88	2	for	for	ADP
ajbmeb-1775	88	3	compliance	compliance	NOUN
ajbmeb-1775	88	4	governments	government	NOUN
ajbmeb-1775	88	5	can	can	AUX
ajbmeb-1775	88	6	introduce	introduce	VERB
ajbmeb-1775	88	7	incentives	incentive	NOUN
ajbmeb-1775	88	8	to	to	PART
ajbmeb-1775	88	9	reward	reward	VERB
ajbmeb-1775	88	10	compliant	compliant	ADJ
ajbmeb-1775	88	11	behavior	behavior	NOUN
ajbmeb-1775	88	12	.	.	PUNCT
ajbmeb-1775	89	1	this	this	PRON
ajbmeb-1775	89	2	may	may	AUX
ajbmeb-1775	89	3	include	include	VERB
ajbmeb-1775	89	4	tax	tax	NOUN
ajbmeb-1775	89	5	incentives	incentive	NOUN
ajbmeb-1775	89	6	,	,	PUNCT
ajbmeb-1775	89	7	deductions	deduction	NOUN
ajbmeb-1775	89	8	or	or	CCONJ
ajbmeb-1775	89	9	other	other	ADJ
ajbmeb-1775	89	10	incentives	incentive	NOUN
ajbmeb-1775	89	11	for	for	ADP
ajbmeb-1775	89	12	individuals	individual	NOUN
ajbmeb-1775	89	13	and	and	CCONJ
ajbmeb-1775	89	14	businesses	business	NOUN
ajbmeb-1775	89	15	that	that	PRON
ajbmeb-1775	89	16	consistently	consistently	ADV
ajbmeb-1775	89	17	meet	meet	VERB
ajbmeb-1775	89	18	their	their	PRON
ajbmeb-1775	89	19	tax	tax	NOUN
ajbmeb-1775	89	20	obligations	obligation	NOUN
ajbmeb-1775	89	21	.	.	PUNCT
ajbmeb-1775	90	1	providing	provide	VERB
ajbmeb-1775	90	2	positive	positive	ADJ
ajbmeb-1775	90	3	reinforcement	reinforcement	NOUN
ajbmeb-1775	90	4	can	can	AUX
ajbmeb-1775	90	5	contribute	contribute	VERB
ajbmeb-1775	90	6	to	to	ADP
ajbmeb-1775	90	7	a	a	DET
ajbmeb-1775	90	8	culture	culture	NOUN
ajbmeb-1775	90	9	where	where	SCONJ
ajbmeb-1775	90	10	tax	tax	NOUN
ajbmeb-1775	90	11	compliance	compliance	NOUN
ajbmeb-1775	90	12	is	be	AUX
ajbmeb-1775	90	13	not	not	PART
ajbmeb-1775	90	14	only	only	ADV
ajbmeb-1775	90	15	a	a	DET
ajbmeb-1775	90	16	legal	legal	ADJ
ajbmeb-1775	90	17	requirement	requirement	NOUN
ajbmeb-1775	90	18	,	,	PUNCT
ajbmeb-1775	90	19	but	but	CCONJ
ajbmeb-1775	90	20	a	a	DET
ajbmeb-1775	90	21	socially	socially	ADV
ajbmeb-1775	90	22	approved	approve	VERB
ajbmeb-1775	90	23	standard	standard	NOUN
ajbmeb-1775	90	24	.	.	PUNCT
ajbmeb-1775	91	1	summarizing	summarize	VERB
ajbmeb-1775	91	2	the	the	DET
ajbmeb-1775	91	3	research	research	NOUN
ajbmeb-1775	91	4	results	result	NOUN
ajbmeb-1775	91	5	we	we	PRON
ajbmeb-1775	91	6	can	can	AUX
ajbmeb-1775	91	7	emphasize	emphasize	VERB
ajbmeb-1775	91	8	the	the	DET
ajbmeb-1775	91	9	important	important	ADJ
ajbmeb-1775	91	10	role	role	NOUN
ajbmeb-1775	91	11	of	of	ADP
ajbmeb-1775	91	12	educational	educational	ADJ
ajbmeb-1775	91	13	initiatives	initiative	NOUN
ajbmeb-1775	91	14	in	in	ADP
ajbmeb-1775	91	15	raising	raise	VERB
ajbmeb-1775	91	16	awareness	awareness	NOUN
ajbmeb-1775	91	17	and	and	CCONJ
ajbmeb-1775	91	18	creating	create	VERB
ajbmeb-1775	91	19	positive	positive	ADJ
ajbmeb-1775	91	20	attitudes	attitude	NOUN
ajbmeb-1775	91	21	towards	towards	ADP
ajbmeb-1775	91	22	tax	tax	NOUN
ajbmeb-1775	91	23	compliance	compliance	NOUN
ajbmeb-1775	91	24	.	.	PUNCT
ajbmeb-1775	92	1	the	the	DET
ajbmeb-1775	92	2	combination	combination	NOUN
ajbmeb-1775	92	3	of	of	ADP
ajbmeb-1775	92	4	transparency	transparency	NOUN
ajbmeb-1775	92	5	in	in	ADP
ajbmeb-1775	92	6	tax	tax	NOUN
ajbmeb-1775	92	7	policy	policy	NOUN
ajbmeb-1775	92	8	and	and	CCONJ
ajbmeb-1775	92	9	technological	technological	ADJ
ajbmeb-1775	92	10	progress	progress	NOUN
ajbmeb-1775	92	11	is	be	AUX
ajbmeb-1775	92	12	considered	consider	VERB
ajbmeb-1775	92	13	as	as	ADP
ajbmeb-1775	92	14	an	an	DET
ajbmeb-1775	92	15	essential	essential	ADJ
ajbmeb-1775	92	16	tool	tool	NOUN
ajbmeb-1775	92	17	in	in	ADP
ajbmeb-1775	92	18	creating	create	VERB
ajbmeb-1775	92	19	a	a	DET
ajbmeb-1775	92	20	tax	tax	NOUN
ajbmeb-1775	92	21	environment	environment	NOUN
ajbmeb-1775	92	22	characterized	characterize	VERB
ajbmeb-1775	92	23	by	by	ADP
ajbmeb-1775	92	24	equality	equality	NOUN
ajbmeb-1775	92	25	and	and	CCONJ
ajbmeb-1775	92	26	fairness	fairness	NOUN
ajbmeb-1775	92	27	.	.	PUNCT
ajbmeb-1775	93	1	a	a	DET
ajbmeb-1775	93	2	well	well	ADV
ajbmeb-1775	93	3	-	-	PUNCT
ajbmeb-1775	93	4	reasoned	reason	VERB
ajbmeb-1775	93	5	integration	integration	NOUN
ajbmeb-1775	93	6	of	of	ADP
ajbmeb-1775	93	7	enforcement	enforcement	NOUN
ajbmeb-1775	93	8	measures	measure	NOUN
ajbmeb-1775	93	9	and	and	CCONJ
ajbmeb-1775	93	10	incentives	incentive	NOUN
ajbmeb-1775	93	11	appears	appear	VERB
ajbmeb-1775	93	12	to	to	PART
ajbmeb-1775	93	13	be	be	AUX
ajbmeb-1775	93	14	a	a	DET
ajbmeb-1775	93	15	rational	rational	ADJ
ajbmeb-1775	93	16	and	and	CCONJ
ajbmeb-1775	93	17	coherent	coherent	ADJ
ajbmeb-1775	93	18	strategy	strategy	NOUN
ajbmeb-1775	93	19	that	that	PRON
ajbmeb-1775	93	20	encourages	encourage	VERB
ajbmeb-1775	93	21	compliance	compliance	NOUN
ajbmeb-1775	93	22	while	while	SCONJ
ajbmeb-1775	93	23	mitigating	mitigate	VERB
ajbmeb-1775	93	24	excessive	excessive	ADJ
ajbmeb-1775	93	25	burdens	burden	NOUN
ajbmeb-1775	93	26	on	on	ADP
ajbmeb-1775	93	27	taxpayers	taxpayer	NOUN
ajbmeb-1775	93	28	.	.	PUNCT
ajbmeb-1775	94	1	2	2	NUM
ajbmeb-1775	94	2	developed	develop	VERB
ajbmeb-1775	94	3	by	by	ADP
ajbmeb-1775	94	4	the	the	DET
ajbmeb-1775	94	5	author	author	NOUN
ajbmeb-1775	94	6	american	american	PROPN
ajbmeb-1775	94	7	journal	journal	PROPN
ajbmeb-1775	94	8	of	of	ADP
ajbmeb-1775	94	9	business	business	NOUN
ajbmeb-1775	94	10	management	management	NOUN
ajbmeb-1775	94	11	,	,	PUNCT
ajbmeb-1775	94	12	economics	economic	NOUN
ajbmeb-1775	94	13	and	and	CCONJ
ajbmeb-1775	94	14	banking	banking	NOUN
ajbmeb-1775	94	15	volume	volume	NOUN
ajbmeb-1775	94	16	20	20	NUM
ajbmeb-1775	94	17	january	january	PROPN
ajbmeb-1775	94	18	,	,	PUNCT
ajbmeb-1775	94	19	2024	2024	NUM
ajbmeb-1775	94	20	p	p	NOUN
ajbmeb-1775	94	21	a	a	DET
ajbmeb-1775	94	22	g	g	NOUN
ajbmeb-1775	94	23	e	e	NOUN
ajbmeb-1775	94	24	|	|	ADV
ajbmeb-1775	94	25	210	210	NUM
ajbmeb-1775	94	26	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1775	94	27	conclusion	conclusion	NOUN
ajbmeb-1775	94	28	the	the	DET
ajbmeb-1775	94	29	impact	impact	NOUN
ajbmeb-1775	94	30	of	of	ADP
ajbmeb-1775	94	31	the	the	DET
ajbmeb-1775	94	32	established	establish	VERB
ajbmeb-1775	94	33	policy	policy	NOUN
ajbmeb-1775	94	34	resonates	resonate	VERB
ajbmeb-1775	94	35	with	with	ADP
ajbmeb-1775	94	36	a	a	DET
ajbmeb-1775	94	37	clarion	clarion	NOUN
ajbmeb-1775	94	38	call	call	NOUN
ajbmeb-1775	94	39	for	for	ADP
ajbmeb-1775	94	40	government	government	NOUN
ajbmeb-1775	94	41	structures	structure	NOUN
ajbmeb-1775	94	42	to	to	PART
ajbmeb-1775	94	43	prioritize	prioritize	VERB
ajbmeb-1775	94	44	tax	tax	NOUN
ajbmeb-1775	94	45	literacy	literacy	NOUN
ajbmeb-1775	94	46	initiatives	initiative	NOUN
ajbmeb-1775	94	47	,	,	PUNCT
ajbmeb-1775	94	48	strengthen	strengthen	VERB
ajbmeb-1775	94	49	transparency	transparency	NOUN
ajbmeb-1775	94	50	frameworks	framework	NOUN
ajbmeb-1775	94	51	,	,	PUNCT
ajbmeb-1775	94	52	make	make	VERB
ajbmeb-1775	94	53	smart	smart	ADJ
ajbmeb-1775	94	54	use	use	NOUN
ajbmeb-1775	94	55	of	of	ADP
ajbmeb-1775	94	56	technological	technological	ADJ
ajbmeb-1775	94	57	advancements	advancement	NOUN
ajbmeb-1775	94	58	,	,	PUNCT
ajbmeb-1775	94	59	as	as	ADV
ajbmeb-1775	94	60	well	well	ADV
ajbmeb-1775	94	61	as	as	ADP
ajbmeb-1775	94	62	undertake	undertake	VERB
ajbmeb-1775	94	63	proactive	proactive	ADJ
ajbmeb-1775	94	64	steps	step	NOUN
ajbmeb-1775	94	65	to	to	PART
ajbmeb-1775	94	66	strike	strike	VERB
ajbmeb-1775	94	67	a	a	DET
ajbmeb-1775	94	68	harmonious	harmonious	ADJ
ajbmeb-1775	94	69	balance	balance	NOUN
ajbmeb-1775	94	70	between	between	ADP
ajbmeb-1775	94	71	fiscal	fiscal	ADJ
ajbmeb-1775	94	72	obligations	obligation	NOUN
ajbmeb-1775	94	73	and	and	CCONJ
ajbmeb-1775	94	74	incentives	incentive	NOUN
ajbmeb-1775	94	75	.	.	PUNCT
ajbmeb-1775	95	1	the	the	DET
ajbmeb-1775	95	2	recommendations	recommendation	NOUN
ajbmeb-1775	95	3	outlined	outline	VERB
ajbmeb-1775	95	4	here	here	ADV
ajbmeb-1775	95	5	support	support	VERB
ajbmeb-1775	95	6	a	a	DET
ajbmeb-1775	95	7	synergistic	synergistic	ADJ
ajbmeb-1775	95	8	and	and	CCONJ
ajbmeb-1775	95	9	collaborative	collaborative	ADJ
ajbmeb-1775	95	10	paradigm	paradigm	NOUN
ajbmeb-1775	95	11	,	,	PUNCT
ajbmeb-1775	95	12	involving	involve	VERB
ajbmeb-1775	95	13	educational	educational	ADJ
ajbmeb-1775	95	14	institutions	institution	NOUN
ajbmeb-1775	95	15	,	,	PUNCT
ajbmeb-1775	95	16	businesses	business	NOUN
ajbmeb-1775	95	17	and	and	CCONJ
ajbmeb-1775	95	18	citizens	citizen	NOUN
ajbmeb-1775	95	19	in	in	ADP
ajbmeb-1775	95	20	collective	collective	ADJ
ajbmeb-1775	95	21	action	action	NOUN
ajbmeb-1775	95	22	to	to	PART
ajbmeb-1775	95	23	promote	promote	VERB
ajbmeb-1775	95	24	a	a	DET
ajbmeb-1775	95	25	pervasive	pervasive	ADJ
ajbmeb-1775	95	26	culture	culture	NOUN
ajbmeb-1775	95	27	of	of	ADP
ajbmeb-1775	95	28	tax	tax	NOUN
ajbmeb-1775	95	29	compliance	compliance	NOUN
ajbmeb-1775	95	30	.	.	PUNCT
ajbmeb-1775	96	1	challenges	challenge	NOUN
ajbmeb-1775	96	2	identified	identify	VERB
ajbmeb-1775	96	3	include	include	VERB
ajbmeb-1775	96	4	uncovering	uncover	VERB
ajbmeb-1775	96	5	cultural	cultural	ADJ
ajbmeb-1775	96	6	complexities	complexity	NOUN
ajbmeb-1775	96	7	,	,	PUNCT
ajbmeb-1775	96	8	ensuring	ensure	VERB
ajbmeb-1775	96	9	the	the	DET
ajbmeb-1775	96	10	inclusiveness	inclusiveness	NOUN
ajbmeb-1775	96	11	of	of	ADP
ajbmeb-1775	96	12	initiatives	initiative	NOUN
ajbmeb-1775	96	13	,	,	PUNCT
ajbmeb-1775	96	14	and	and	CCONJ
ajbmeb-1775	96	15	ameliorating	ameliorate	VERB
ajbmeb-1775	96	16	potential	potential	ADJ
ajbmeb-1775	96	17	gaps	gap	NOUN
ajbmeb-1775	96	18	in	in	ADP
ajbmeb-1775	96	19	technological	technological	ADJ
ajbmeb-1775	96	20	assimilation	assimilation	NOUN
ajbmeb-1775	96	21	.	.	PUNCT
ajbmeb-1775	97	1	however	however	ADV
ajbmeb-1775	97	2	,	,	PUNCT
ajbmeb-1775	97	3	these	these	DET
ajbmeb-1775	97	4	challenges	challenge	NOUN
ajbmeb-1775	97	5	present	present	VERB
ajbmeb-1775	97	6	opportunities	opportunity	NOUN
ajbmeb-1775	97	7	to	to	PART
ajbmeb-1775	97	8	create	create	VERB
ajbmeb-1775	97	9	a	a	DET
ajbmeb-1775	97	10	tax	tax	NOUN
ajbmeb-1775	97	11	infrastructure	infrastructure	NOUN
ajbmeb-1775	97	12	that	that	PRON
ajbmeb-1775	97	13	not	not	PART
ajbmeb-1775	97	14	only	only	ADV
ajbmeb-1775	97	15	achieves	achieve	VERB
ajbmeb-1775	97	16	fiscal	fiscal	ADJ
ajbmeb-1775	97	17	goals	goal	NOUN
ajbmeb-1775	97	18	,	,	PUNCT
ajbmeb-1775	97	19	but	but	CCONJ
ajbmeb-1775	97	20	also	also	ADV
ajbmeb-1775	97	21	enhances	enhance	VERB
ajbmeb-1775	97	22	economic	economic	ADJ
ajbmeb-1775	97	23	stability	stability	NOUN
ajbmeb-1775	97	24	and	and	CCONJ
ajbmeb-1775	97	25	social	social	ADJ
ajbmeb-1775	97	26	welfare	welfare	NOUN
ajbmeb-1775	97	27	.	.	PUNCT
ajbmeb-1775	98	1	the	the	DET
ajbmeb-1775	98	2	research	research	NOUN
ajbmeb-1775	98	3	results	result	NOUN
ajbmeb-1775	98	4	justify	justify	VERB
ajbmeb-1775	98	5	the	the	DET
ajbmeb-1775	98	6	fact	fact	NOUN
ajbmeb-1775	98	7	that	that	SCONJ
ajbmeb-1775	98	8	development	development	NOUN
ajbmeb-1775	98	9	of	of	ADP
ajbmeb-1775	98	10	tax	tax	NOUN
ajbmeb-1775	98	11	compliance	compliance	NOUN
ajbmeb-1775	98	12	ethics	ethic	NOUN
ajbmeb-1775	98	13	goes	go	VERB
ajbmeb-1775	98	14	beyond	beyond	ADP
ajbmeb-1775	98	15	the	the	DET
ajbmeb-1775	98	16	scope	scope	NOUN
ajbmeb-1775	98	17	of	of	ADP
ajbmeb-1775	98	18	government	government	NOUN
ajbmeb-1775	98	19	privileges	privilege	NOUN
ajbmeb-1775	98	20	and	and	CCONJ
ajbmeb-1775	98	21	becomes	become	VERB
ajbmeb-1775	98	22	a	a	DET
ajbmeb-1775	98	23	society	society	NOUN
ajbmeb-1775	98	24	.	.	PUNCT
ajbmeb-1775	99	1	it	it	PRON
ajbmeb-1775	99	2	will	will	AUX
ajbmeb-1775	99	3	require	require	VERB
ajbmeb-1775	99	4	a	a	DET
ajbmeb-1775	99	5	symphony	symphony	NOUN
ajbmeb-1775	99	6	of	of	ADP
ajbmeb-1775	99	7	efforts	effort	NOUN
ajbmeb-1775	99	8	by	by	ADP
ajbmeb-1775	99	9	politicians	politician	NOUN
ajbmeb-1775	99	10	,	,	PUNCT
ajbmeb-1775	99	11	educators	educator	NOUN
ajbmeb-1775	99	12	,	,	PUNCT
ajbmeb-1775	99	13	businesses	business	NOUN
ajbmeb-1775	99	14	and	and	CCONJ
ajbmeb-1775	99	15	citizens	citizen	NOUN
ajbmeb-1775	99	16	.	.	PUNCT
ajbmeb-1775	100	1	it	it	PRON
ajbmeb-1775	100	2	requires	require	VERB
ajbmeb-1775	100	3	constant	constant	ADJ
ajbmeb-1775	100	4	discourse	discourse	NOUN
ajbmeb-1775	100	5	,	,	PUNCT
ajbmeb-1775	100	6	flexibility	flexibility	NOUN
ajbmeb-1775	100	7	,	,	PUNCT
ajbmeb-1775	100	8	and	and	CCONJ
ajbmeb-1775	100	9	a	a	DET
ajbmeb-1775	100	10	collective	collective	ADJ
ajbmeb-1775	100	11	commitment	commitment	NOUN
ajbmeb-1775	100	12	to	to	ADP
ajbmeb-1775	100	13	the	the	DET
ajbmeb-1775	100	14	principles	principle	NOUN
ajbmeb-1775	100	15	of	of	ADP
ajbmeb-1775	100	16	objectivity	objectivity	NOUN
ajbmeb-1775	100	17	,	,	PUNCT
ajbmeb-1775	100	18	transparency	transparency	NOUN
ajbmeb-1775	100	19	,	,	PUNCT
ajbmeb-1775	100	20	and	and	CCONJ
ajbmeb-1775	100	21	civic	civic	ADJ
ajbmeb-1775	100	22	conscience	conscience	NOUN
ajbmeb-1775	100	23	.	.	PUNCT
ajbmeb-1775	101	1	at	at	ADP
ajbmeb-1775	101	2	the	the	DET
ajbmeb-1775	101	3	end	end	NOUN
ajbmeb-1775	101	4	of	of	ADP
ajbmeb-1775	101	5	the	the	DET
ajbmeb-1775	101	6	discussion	discussion	NOUN
ajbmeb-1775	101	7	,	,	PUNCT
ajbmeb-1775	101	8	it	it	PRON
ajbmeb-1775	101	9	is	be	AUX
ajbmeb-1775	101	10	necessary	necessary	ADJ
ajbmeb-1775	101	11	to	to	PART
ajbmeb-1775	101	12	emphasize	emphasize	VERB
ajbmeb-1775	101	13	that	that	SCONJ
ajbmeb-1775	101	14	the	the	DET
ajbmeb-1775	101	15	fulfillment	fulfillment	NOUN
ajbmeb-1775	101	16	of	of	ADP
ajbmeb-1775	101	17	tax	tax	NOUN
ajbmeb-1775	101	18	obligations	obligation	NOUN
ajbmeb-1775	101	19	is	be	AUX
ajbmeb-1775	101	20	not	not	PART
ajbmeb-1775	101	21	only	only	ADV
ajbmeb-1775	101	22	a	a	DET
ajbmeb-1775	101	23	legal	legal	ADJ
ajbmeb-1775	101	24	necessity	necessity	NOUN
ajbmeb-1775	101	25	;	;	PUNCT
ajbmeb-1775	101	26	rather	rather	ADV
ajbmeb-1775	101	27	,	,	PUNCT
ajbmeb-1775	101	28	it	it	PRON
ajbmeb-1775	101	29	undertakes	undertake	VERB
ajbmeb-1775	101	30	a	a	DET
ajbmeb-1775	101	31	collective	collective	ADJ
ajbmeb-1775	101	32	agreement	agreement	NOUN
ajbmeb-1775	101	33	for	for	ADP
ajbmeb-1775	101	34	the	the	DET
ajbmeb-1775	101	35	prosperity	prosperity	NOUN
ajbmeb-1775	101	36	and	and	CCONJ
ajbmeb-1775	101	37	well	well	ADV
ajbmeb-1775	101	38	-	-	PUNCT
ajbmeb-1775	101	39	being	being	NOUN
ajbmeb-1775	101	40	of	of	ADP
ajbmeb-1775	101	41	the	the	DET
ajbmeb-1775	101	42	people	people	NOUN
ajbmeb-1775	101	43	of	of	ADP
ajbmeb-1775	101	44	uzbekistan	uzbekistan	PROPN
ajbmeb-1775	101	45	.	.	PUNCT
ajbmeb-1775	102	1	this	this	PRON
ajbmeb-1775	102	2	will	will	AUX
ajbmeb-1775	102	3	eliminate	eliminate	VERB
ajbmeb-1775	102	4	tax	tax	NOUN
ajbmeb-1775	102	5	evasion	evasion	NOUN
ajbmeb-1775	102	6	in	in	ADP
ajbmeb-1775	102	7	the	the	DET
ajbmeb-1775	102	8	future	future	NOUN
ajbmeb-1775	102	9	and	and	CCONJ
ajbmeb-1775	102	10	result	result	VERB
ajbmeb-1775	102	11	in	in	ADP
ajbmeb-1775	102	12	the	the	DET
ajbmeb-1775	102	13	economic	economic	ADJ
ajbmeb-1775	102	14	stability	stability	NOUN
ajbmeb-1775	102	15	in	in	ADP
ajbmeb-1775	102	16	the	the	DET
ajbmeb-1775	102	17	future	future	NOUN
ajbmeb-1775	102	18	.	.	PUNCT
ajbmeb-1775	103	1	references	reference	NOUN
ajbmeb-1775	103	2	1	1	NUM
ajbmeb-1775	103	3	.	.	PUNCT
ajbmeb-1775	104	1	bandara	bandara	PROPN
ajbmeb-1775	104	2	k.	k.	PROPN
ajbmeb-1775	104	3	a.	a.	PROPN
ajbmeb-1775	104	4	g.	g.	PROPN
ajbmeb-1775	104	5	,	,	PUNCT
ajbmeb-1775	104	6	weerasooriya	weerasooriya	PROPN
ajbmeb-1775	104	7	w.	w.	PROPN
ajbmeb-1775	104	8	m.	m.	PROPN
ajbmeb-1775	104	9	r.	r.	PROPN
ajbmeb-1775	104	10	b.	b.	PROPN
ajbmeb-1775	104	11	(	(	PUNCT
ajbmeb-1775	104	12	2021	2021	NUM
ajbmeb-1775	104	13	)	)	PUNCT
ajbmeb-1775	104	14	.	.	PUNCT
ajbmeb-1775	105	1	a	a	DET
ajbmeb-1775	105	2	conceptual	conceptual	ADJ
ajbmeb-1775	105	3	research	research	NOUN
ajbmeb-1775	105	4	paper	paper	NOUN
ajbmeb-1775	105	5	on	on	ADP
ajbmeb-1775	105	6	tax	tax	NOUN
ajbmeb-1775	105	7	compliance	compliance	NOUN
ajbmeb-1775	105	8	and	and	CCONJ
ajbmeb-1775	105	9	its	its	PRON
ajbmeb-1775	105	10	relationships	relationship	NOUN
ajbmeb-1775	105	11	.	.	PUNCT
ajbmeb-1775	106	1	international	international	ADJ
ajbmeb-1775	106	2	journal	journal	PROPN
ajbmeb-1775	106	3	of	of	ADP
ajbmeb-1775	106	4	business	business	NOUN
ajbmeb-1775	106	5	and	and	CCONJ
ajbmeb-1775	106	6	management	management	NOUN
ajbmeb-1775	106	7	,	,	PUNCT
ajbmeb-1775	106	8	14(10	14(10	NUM
ajbmeb-1775	106	9	)	)	PUNCT
ajbmeb-1775	106	10	,	,	PUNCT
ajbmeb-1775	106	11	134–134	134–134	NUM
ajbmeb-1775	106	12	.	.	PUNCT
ajbmeb-1775	106	13	https://doi.org/10.5539/ijbm.v14n10p134	https://doi.org/10.5539/ijbm.v14n10p134	PROPN
ajbmeb-1775	106	14	2	2	NUM
ajbmeb-1775	106	15	.	.	PUNCT
ajbmeb-1775	106	16	cirman	cirman	PROPN
ajbmeb-1775	106	17	a.	a.	PROPN
ajbmeb-1775	106	18	,	,	PUNCT
ajbmeb-1775	106	19	pahor	pahor	NOUN
ajbmeb-1775	106	20	m.	m.	NOUN
ajbmeb-1775	106	21	,	,	PUNCT
ajbmeb-1775	106	22	starček	starček	PROPN
ajbmeb-1775	106	23	s.	s.	PROPN
ajbmeb-1775	106	24	(	(	PUNCT
ajbmeb-1775	106	25	2021	2021	NUM
ajbmeb-1775	106	26	)	)	PUNCT
ajbmeb-1775	106	27	.	.	PUNCT
ajbmeb-1775	107	1	addressing	address	VERB
ajbmeb-1775	107	2	evasion	evasion	NOUN
ajbmeb-1775	107	3	and	and	CCONJ
ajbmeb-1775	107	4	tax	tax	NOUN
ajbmeb-1775	107	5	morale	morale	NOUN
ajbmeb-1775	107	6	by	by	ADP
ajbmeb-1775	107	7	educating	educate	VERB
ajbmeb-1775	107	8	young	young	ADJ
ajbmeb-1775	107	9	taxpayers	taxpayer	NOUN
ajbmeb-1775	107	10	.	.	PUNCT
ajbmeb-1775	107	11	eduvision38	eduvision38	PROPN
ajbmeb-1775	107	12	.	.	PUNCT
ajbmeb-1775	108	1	3	3	X
ajbmeb-1775	108	2	.	.	X
ajbmeb-1775	108	3	engida	engida	PROPN
ajbmeb-1775	108	4	t.	t.	PROPN
ajbmeb-1775	108	5	g.	g.	PROPN
ajbmeb-1775	108	6	,	,	PUNCT
ajbmeb-1775	108	7	baisa	baisa	NOUN
ajbmeb-1775	108	8	g.	g.	PROPN
ajbmeb-1775	108	9	a.	a.	NOUN
ajbmeb-1775	108	10	(	(	PUNCT
ajbmeb-1775	108	11	2014	2014	NUM
ajbmeb-1775	108	12	)	)	PUNCT
ajbmeb-1775	108	13	.	.	PUNCT
ajbmeb-1775	109	1	factors	factor	NOUN
ajbmeb-1775	109	2	influencing	influence	VERB
ajbmeb-1775	109	3	taxpayers	taxpayer	NOUN
ajbmeb-1775	109	4	’	'	PUNCT
ajbmeb-1775	109	5	compliance	compliance	NOUN
ajbmeb-1775	109	6	with	with	ADP
ajbmeb-1775	109	7	the	the	DET
ajbmeb-1775	109	8	tax	tax	NOUN
ajbmeb-1775	109	9	system	system	NOUN
ajbmeb-1775	109	10	:	:	PUNCT
ajbmeb-1775	109	11	an	an	DET
ajbmeb-1775	109	12	empirical	empirical	ADJ
ajbmeb-1775	109	13	study	study	NOUN
ajbmeb-1775	109	14	in	in	ADP
ajbmeb-1775	109	15	mekelle	mekelle	PROPN
ajbmeb-1775	109	16	city	city	PROPN
ajbmeb-1775	109	17	.	.	PUNCT
ajbmeb-1775	110	1	ethiopia	ethiopia	PROPN
ajbmeb-1775	110	2	.	.	PUNCT
ajbmeb-1775	110	3	ejtr	ejtr	PROPN
ajbmeb-1775	110	4	,	,	PUNCT
ajbmeb-1775	110	5	12	12	NUM
ajbmeb-1775	110	6	,	,	PUNCT
ajbmeb-1775	110	7	433	433	NUM
ajbmeb-1775	110	8	.	.	NOUN
ajbmeb-1775	111	1	4	4	NUM
ajbmeb-1775	111	2	.	.	X
ajbmeb-1775	111	3	european	european	PROPN
ajbmeb-1775	111	4	commission	commission	PROPN
ajbmeb-1775	111	5	.	.	PUNCT
ajbmeb-1775	112	1	(	(	PUNCT
ajbmeb-1775	112	2	2017	2017	NUM
ajbmeb-1775	112	3	)	)	PUNCT
ajbmeb-1775	112	4	.	.	PUNCT
ajbmeb-1775	113	1	european	european	ADJ
ajbmeb-1775	113	2	semester	semester	PROPN
ajbmeb-1775	113	3	thematic	thematic	ADJ
ajbmeb-1775	113	4	factsheet	factsheet	NOUN
ajbmeb-1775	113	5	taxation	taxation	NOUN
ajbmeb-1775	113	6	.	.	PUNCT
ajbmeb-1775	114	1	retrieved	retrieve	VERB
ajbmeb-1775	114	2	november	november	PROPN
ajbmeb-1775	114	3	12	12	NUM
ajbmeb-1775	114	4	,	,	PUNCT
ajbmeb-1775	114	5	2021	2021	NUM
ajbmeb-1775	114	6	,	,	PUNCT
ajbmeb-1775	114	7	from	from	ADP
ajbmeb-1775	114	8	https://ec.europa.eu/info/sites/default/files/file_import/europeansemester_thematic-factsheet_taxation_en_1.pdf	https://ec.europa.eu/info/sites/default/files/file_import/europeansemester_thematic-factsheet_taxation_en_1.pdf	PROPN
ajbmeb-1775	114	9	5	5	NUM
ajbmeb-1775	114	10	.	.	PUNCT
ajbmeb-1775	115	1	oecd	oecd	PROPN
ajbmeb-1775	115	2	.	.	PUNCT
ajbmeb-1775	116	1	(	(	PUNCT
ajbmeb-1775	116	2	2021	2021	NUM
ajbmeb-1775	116	3	)	)	PUNCT
ajbmeb-1775	116	4	.	.	PUNCT
ajbmeb-1775	117	1	building	build	VERB
ajbmeb-1775	117	2	tax	tax	NOUN
ajbmeb-1775	117	3	culture	culture	NOUN
ajbmeb-1775	117	4	,	,	PUNCT
ajbmeb-1775	117	5	compliance	compliance	NOUN
ajbmeb-1775	117	6	and	and	CCONJ
ajbmeb-1775	117	7	citizenship	citizenship	NOUN
ajbmeb-1775	117	8	:	:	PUNCT
ajbmeb-1775	117	9	a	a	DET
ajbmeb-1775	117	10	global	global	ADJ
ajbmeb-1775	117	11	source	source	NOUN
ajbmeb-1775	117	12	book	book	NOUN
ajbmeb-1775	117	13	on	on	ADP
ajbmeb-1775	117	14	taxpayer	taxpayer	NOUN
ajbmeb-1775	117	15	education	education	NOUN
ajbmeb-1775	117	16	(	(	PUNCT
ajbmeb-1775	117	17	2nd	2nd	ADJ
ajbmeb-1775	117	18	ed	ed	NOUN
ajbmeb-1775	117	19	.	.	PUNCT
ajbmeb-1775	117	20	)	)	PUNCT
ajbmeb-1775	117	21	.	.	PUNCT
ajbmeb-1775	118	1	oecd	oecd	PROPN
ajbmeb-1775	118	2	publishing	publishing	NOUN
ajbmeb-1775	118	3	.	.	PUNCT
ajbmeb-1775	119	1	6	6	X
ajbmeb-1775	119	2	.	.	X
ajbmeb-1775	119	3	oecd	oecd	PROPN
ajbmeb-1775	119	4	/	/	SYM
ajbmeb-1775	119	5	fiiapp	fiiapp	PROPN
ajbmeb-1775	119	6	.	.	PUNCT
ajbmeb-1775	120	1	(	(	PUNCT
ajbmeb-1775	120	2	2015	2015	NUM
ajbmeb-1775	120	3	)	)	PUNCT
ajbmeb-1775	120	4	.	.	PUNCT
ajbmeb-1775	121	1	building	build	VERB
ajbmeb-1775	121	2	tax	tax	NOUN
ajbmeb-1775	121	3	culture	culture	NOUN
ajbmeb-1775	121	4	,	,	PUNCT
ajbmeb-1775	121	5	compliance	compliance	NOUN
ajbmeb-1775	121	6	and	and	CCONJ
ajbmeb-1775	121	7	citizenship	citizenship	NOUN
ajbmeb-1775	121	8	:	:	PUNCT
ajbmeb-1775	121	9	a	a	DET
ajbmeb-1775	121	10	global	global	ADJ
ajbmeb-1775	121	11	source	source	NOUN
ajbmeb-1775	121	12	book	book	NOUN
ajbmeb-1775	121	13	on	on	ADP
ajbmeb-1775	121	14	taxpayer	taxpayer	NOUN
ajbmeb-1775	121	15	education	education	NOUN
ajbmeb-1775	121	16	.	.	PUNCT
ajbmeb-1775	122	1	oecd	oecd	PROPN
ajbmeb-1775	122	2	publishing	publishing	NOUN
ajbmeb-1775	122	3	.	.	PUNCT