id	sid	tid	token	lemma	pos
ajmri-5602	1	1	pa	pa	PROPN
ajmri-5602	1	2	ge	ge	PROPN
ajmri-5602	1	3	1	1	NUM
ajmri-5602	1	4	pa	pa	PROPN
ajmri-5602	1	5	ge	ge	PROPN
ajmri-5602	1	6	74	74	NUM
ajmri-5602	1	7	american	american	PROPN
ajmri-5602	1	8	journal	journal	NOUN
ajmri-5602	1	9	of	of	ADP
ajmri-5602	1	10	multidisciplinary	multidisciplinary	ADJ
ajmri-5602	1	11	research	research	NOUN
ajmri-5602	1	12	and	and	CCONJ
ajmri-5602	1	13	innovation	innovation	NOUN
ajmri-5602	1	14	(	(	PUNCT
ajmri-5602	1	15	ajmri	ajmri	NOUN
ajmri-5602	1	16	)	)	PUNCT
ajmri-5602	1	17	tax	tax	NOUN
ajmri-5602	1	18	compliance	compliance	NOUN
ajmri-5602	1	19	as	as	ADP
ajmri-5602	1	20	a	a	DET
ajmri-5602	1	21	driver	driver	NOUN
ajmri-5602	1	22	of	of	ADP
ajmri-5602	1	23	sustainability	sustainability	NOUN
ajmri-5602	1	24	:	:	PUNCT
ajmri-5602	1	25	modeling	modeling	NOUN
ajmri-5602	1	26	for	for	ADP
ajmri-5602	1	27	medium	medium	ADJ
ajmri-5602	1	28	enterprises	enterprise	NOUN
ajmri-5602	1	29	jimmy	jimmy	ADJ
ajmri-5602	1	30	peru1	peru1	PROPN
ajmri-5602	1	31	*	*	PUNCT
ajmri-5602	1	32	volume	volume	NOUN
ajmri-5602	1	33	4	4	NUM
ajmri-5602	1	34	issue	issue	NOUN
ajmri-5602	1	35	5	5	NUM
ajmri-5602	1	36	,	,	PUNCT
ajmri-5602	1	37	year	year	NOUN
ajmri-5602	1	38	2025	2025	NUM
ajmri-5602	1	39	issn	issn	NOUN
ajmri-5602	1	40	:	:	PUNCT
ajmri-5602	1	41	2158	2158	NUM
ajmri-5602	1	42	-	-	SYM
ajmri-5602	1	43	8155	8155	NUM
ajmri-5602	1	44	(	(	PUNCT
ajmri-5602	1	45	online	online	NOUN
ajmri-5602	1	46	)	)	PUNCT
ajmri-5602	1	47	,	,	PUNCT
ajmri-5602	1	48	2832	2832	NUM
ajmri-5602	1	49	-	-	SYM
ajmri-5602	1	50	4854	4854	NUM
ajmri-5602	1	51	(	(	PUNCT
ajmri-5602	1	52	print	print	NOUN
ajmri-5602	1	53	)	)	PUNCT
ajmri-5602	1	54	doi	doi	NOUN
ajmri-5602	1	55	:	:	PUNCT
ajmri-5602	1	56	https://doi.org/10.54536/ajmri.v4i5.5602	https://doi.org/10.54536/ajmri.v4i5.5602	VERB
ajmri-5602	1	57	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	ADJ
ajmri-5602	1	58	article	article	NOUN
ajmri-5602	1	59	information	information	NOUN
ajmri-5602	1	60	abstract	abstract	ADV
ajmri-5602	1	61	received	receive	VERB
ajmri-5602	1	62	:	:	PUNCT
ajmri-5602	1	63	june	june	PROPN
ajmri-5602	1	64	20	20	NUM
ajmri-5602	1	65	,	,	PUNCT
ajmri-5602	1	66	2025	2025	NUM
ajmri-5602	1	67	accepted	accept	VERB
ajmri-5602	1	68	:	:	PUNCT
ajmri-5602	1	69	july	july	PROPN
ajmri-5602	1	70	26	26	NUM
ajmri-5602	1	71	,	,	PUNCT
ajmri-5602	1	72	2025	2025	NUM
ajmri-5602	1	73	published	publish	VERB
ajmri-5602	1	74	:	:	PUNCT
ajmri-5602	1	75	october	october	PROPN
ajmri-5602	1	76	15	15	NUM
ajmri-5602	1	77	,	,	PUNCT
ajmri-5602	1	78	2025	2025	NUM
ajmri-5602	1	79	this	this	DET
ajmri-5602	1	80	study	study	NOUN
ajmri-5602	1	81	aims	aim	VERB
ajmri-5602	1	82	to	to	PART
ajmri-5602	1	83	investigate	investigate	VERB
ajmri-5602	1	84	the	the	DET
ajmri-5602	1	85	interplay	interplay	NOUN
ajmri-5602	1	86	between	between	ADP
ajmri-5602	1	87	the	the	DET
ajmri-5602	1	88	dimensions	dimension	NOUN
ajmri-5602	1	89	of	of	ADP
ajmri-5602	1	90	tax	tax	NOUN
ajmri-5602	1	91	compliance	compliance	NOUN
ajmri-5602	1	92	and	and	CCONJ
ajmri-5602	1	93	the	the	DET
ajmri-5602	1	94	sustainability	sustainability	NOUN
ajmri-5602	1	95	of	of	ADP
ajmri-5602	1	96	medium	medium	ADJ
ajmri-5602	1	97	enterprises	enterprise	NOUN
ajmri-5602	1	98	in	in	ADP
ajmri-5602	1	99	one	one	NUM
ajmri-5602	1	100	of	of	ADP
ajmri-5602	1	101	the	the	DET
ajmri-5602	1	102	commercial	commercial	ADJ
ajmri-5602	1	103	hubs	hub	NOUN
ajmri-5602	1	104	in	in	ADP
ajmri-5602	1	105	northern	northern	ADJ
ajmri-5602	1	106	philippines	philippine	NOUN
ajmri-5602	1	107	,	,	PUNCT
ajmri-5602	1	108	with	with	ADP
ajmri-5602	1	109	the	the	DET
ajmri-5602	1	110	goal	goal	NOUN
ajmri-5602	1	111	of	of	ADP
ajmri-5602	1	112	filling	fill	VERB
ajmri-5602	1	113	the	the	DET
ajmri-5602	1	114	gap	gap	NOUN
ajmri-5602	1	115	in	in	ADP
ajmri-5602	1	116	the	the	DET
ajmri-5602	1	117	literature	literature	NOUN
ajmri-5602	1	118	on	on	ADP
ajmri-5602	1	119	fostering	foster	VERB
ajmri-5602	1	120	the	the	DET
ajmri-5602	1	121	resilience	resilience	NOUN
ajmri-5602	1	122	of	of	ADP
ajmri-5602	1	123	medium	medium	ADJ
ajmri-5602	1	124	enterprises	enterprise	NOUN
ajmri-5602	1	125	to	to	PART
ajmri-5602	1	126	become	become	VERB
ajmri-5602	1	127	large	large	ADJ
ajmri-5602	1	128	enterprises	enterprise	NOUN
ajmri-5602	1	129	.	.	PUNCT
ajmri-5602	2	1	a	a	DET
ajmri-5602	2	2	total	total	ADJ
ajmri-5602	2	3	population	population	NOUN
ajmri-5602	2	4	of	of	ADP
ajmri-5602	2	5	172	172	NUM
ajmri-5602	2	6	medium	medium	NOUN
ajmri-5602	2	7	enterprises	enterprise	NOUN
ajmri-5602	2	8	was	be	AUX
ajmri-5602	2	9	employed	employ	VERB
ajmri-5602	2	10	in	in	ADP
ajmri-5602	2	11	the	the	DET
ajmri-5602	2	12	analysis	analysis	NOUN
ajmri-5602	2	13	,	,	PUNCT
ajmri-5602	2	14	utilizing	utilize	VERB
ajmri-5602	2	15	self	self	NOUN
ajmri-5602	2	16	-	-	PUNCT
ajmri-5602	2	17	reported	report	VERB
ajmri-5602	2	18	data	datum	NOUN
ajmri-5602	2	19	on	on	ADP
ajmri-5602	2	20	taxes	taxis	NOUN
ajmri-5602	2	21	,	,	PUNCT
ajmri-5602	2	22	profitability	profitability	NOUN
ajmri-5602	2	23	,	,	PUNCT
ajmri-5602	2	24	investment	investment	NOUN
ajmri-5602	2	25	,	,	PUNCT
ajmri-5602	2	26	and	and	CCONJ
ajmri-5602	2	27	net	net	ADJ
ajmri-5602	2	28	cash	cash	NOUN
ajmri-5602	2	29	flows	flow	NOUN
ajmri-5602	2	30	.	.	PUNCT
ajmri-5602	3	1	primary	primary	ADJ
ajmri-5602	3	2	data	datum	NOUN
ajmri-5602	3	3	were	be	AUX
ajmri-5602	3	4	collected	collect	VERB
ajmri-5602	3	5	using	use	VERB
ajmri-5602	3	6	a	a	DET
ajmri-5602	3	7	45	45	NUM
ajmri-5602	3	8	-	-	PUNCT
ajmri-5602	3	9	item	item	NOUN
ajmri-5602	3	10	survey	survey	NOUN
ajmri-5602	3	11	questionnaire	questionnaire	NOUN
ajmri-5602	3	12	that	that	PRON
ajmri-5602	3	13	assessed	assess	VERB
ajmri-5602	3	14	the	the	DET
ajmri-5602	3	15	dimensions	dimension	NOUN
ajmri-5602	3	16	of	of	ADP
ajmri-5602	3	17	tax	tax	NOUN
ajmri-5602	3	18	compliance	compliance	NOUN
ajmri-5602	3	19	and	and	CCONJ
ajmri-5602	3	20	sustainability	sustainability	NOUN
ajmri-5602	3	21	growth	growth	NOUN
ajmri-5602	3	22	indicators	indicator	NOUN
ajmri-5602	3	23	,	,	PUNCT
ajmri-5602	3	24	with	with	ADP
ajmri-5602	3	25	a	a	DET
ajmri-5602	3	26	cronbach	cronbach	NOUN
ajmri-5602	3	27	’s	’s	PART
ajmri-5602	3	28	alpha	alpha	NOUN
ajmri-5602	3	29	of	of	ADP
ajmri-5602	3	30	0.980	0.980	NUM
ajmri-5602	3	31	.	.	PUNCT
ajmri-5602	4	1	the	the	DET
ajmri-5602	4	2	results	result	NOUN
ajmri-5602	4	3	of	of	ADP
ajmri-5602	4	4	the	the	DET
ajmri-5602	4	5	general	general	ADJ
ajmri-5602	4	6	linear	linear	PROPN
ajmri-5602	4	7	model	model	NOUN
ajmri-5602	4	8	multivariate	multivariate	NOUN
ajmri-5602	4	9	showed	show	VERB
ajmri-5602	4	10	that	that	SCONJ
ajmri-5602	4	11	progressive	progressive	ADJ
ajmri-5602	4	12	taxation	taxation	NOUN
ajmri-5602	4	13	has	have	VERB
ajmri-5602	4	14	a	a	DET
ajmri-5602	4	15	significantly	significantly	ADV
ajmri-5602	4	16	larger	large	ADJ
ajmri-5602	4	17	effect	effect	NOUN
ajmri-5602	4	18	than	than	ADP
ajmri-5602	4	19	revenue	revenue	NOUN
ajmri-5602	4	20	allocation	allocation	NOUN
ajmri-5602	4	21	on	on	ADP
ajmri-5602	4	22	net	net	ADJ
ajmri-5602	4	23	cash	cash	NOUN
ajmri-5602	4	24	flow	flow	NOUN
ajmri-5602	4	25	,	,	PUNCT
ajmri-5602	4	26	with	with	ADP
ajmri-5602	4	27	the	the	DET
ajmri-5602	4	28	strongest	strong	ADJ
ajmri-5602	4	29	effect	effect	NOUN
ajmri-5602	4	30	on	on	ADP
ajmri-5602	4	31	net	net	ADJ
ajmri-5602	4	32	cash	cash	NOUN
ajmri-5602	4	33	flow	flow	NOUN
ajmri-5602	4	34	and	and	CCONJ
ajmri-5602	4	35	investment	investment	NOUN
ajmri-5602	4	36	decisions	decision	NOUN
ajmri-5602	4	37	,	,	PUNCT
ajmri-5602	4	38	and	and	CCONJ
ajmri-5602	4	39	a	a	DET
ajmri-5602	4	40	weaker	weak	ADJ
ajmri-5602	4	41	but	but	CCONJ
ajmri-5602	4	42	still	still	ADV
ajmri-5602	4	43	significant	significant	ADJ
ajmri-5602	4	44	effect	effect	NOUN
ajmri-5602	4	45	on	on	ADP
ajmri-5602	4	46	profitability	profitability	NOUN
ajmri-5602	4	47	.	.	PUNCT
ajmri-5602	5	1	the	the	DET
ajmri-5602	5	2	model	model	NOUN
ajmri-5602	5	3	suggests	suggest	VERB
ajmri-5602	5	4	that	that	SCONJ
ajmri-5602	5	5	liquidity	liquidity	NOUN
ajmri-5602	5	6	and	and	CCONJ
ajmri-5602	5	7	reinvestment	reinvestment	NOUN
ajmri-5602	5	8	potential	potential	NOUN
ajmri-5602	5	9	can	can	AUX
ajmri-5602	5	10	promote	promote	VERB
ajmri-5602	5	11	the	the	DET
ajmri-5602	5	12	long	long	ADJ
ajmri-5602	5	13	-	-	PUNCT
ajmri-5602	5	14	term	term	NOUN
ajmri-5602	5	15	growth	growth	NOUN
ajmri-5602	5	16	of	of	ADP
ajmri-5602	5	17	medium	medium	ADJ
ajmri-5602	5	18	-	-	PUNCT
ajmri-5602	5	19	sized	sized	ADJ
ajmri-5602	5	20	enterprises	enterprise	NOUN
ajmri-5602	5	21	,	,	PUNCT
ajmri-5602	5	22	enabling	enable	VERB
ajmri-5602	5	23	them	they	PRON
ajmri-5602	5	24	to	to	PART
ajmri-5602	5	25	thrive	thrive	VERB
ajmri-5602	5	26	gradually	gradually	ADV
ajmri-5602	5	27	.	.	PUNCT
ajmri-5602	6	1	to	to	PART
ajmri-5602	6	2	achieve	achieve	VERB
ajmri-5602	6	3	this	this	PRON
ajmri-5602	6	4	,	,	PUNCT
ajmri-5602	6	5	medium	medium	ADJ
ajmri-5602	6	6	enterprises	enterprise	NOUN
ajmri-5602	6	7	require	require	VERB
ajmri-5602	6	8	support	support	NOUN
ajmri-5602	6	9	in	in	ADP
ajmri-5602	6	10	financial	financial	ADJ
ajmri-5602	6	11	management	management	NOUN
ajmri-5602	6	12	,	,	PUNCT
ajmri-5602	6	13	access	access	NOUN
ajmri-5602	6	14	to	to	ADP
ajmri-5602	6	15	capital	capital	NOUN
ajmri-5602	6	16	,	,	PUNCT
ajmri-5602	6	17	optimized	optimize	VERB
ajmri-5602	6	18	taxation	taxation	NOUN
ajmri-5602	6	19	,	,	PUNCT
ajmri-5602	6	20	innovation	innovation	NOUN
ajmri-5602	6	21	,	,	PUNCT
ajmri-5602	6	22	strong	strong	ADJ
ajmri-5602	6	23	governance	governance	NOUN
ajmri-5602	6	24	,	,	PUNCT
ajmri-5602	6	25	cost	cost	NOUN
ajmri-5602	6	26	efficiency	efficiency	NOUN
ajmri-5602	6	27	,	,	PUNCT
ajmri-5602	6	28	and	and	CCONJ
ajmri-5602	6	29	effective	effective	ADJ
ajmri-5602	6	30	policy	policy	NOUN
ajmri-5602	6	31	dialogue	dialogue	NOUN
ajmri-5602	6	32	.	.	PUNCT
ajmri-5602	7	1	the	the	DET
ajmri-5602	7	2	study	study	NOUN
ajmri-5602	7	3	’s	’s	PART
ajmri-5602	7	4	findings	finding	NOUN
ajmri-5602	7	5	recommend	recommend	VERB
ajmri-5602	7	6	the	the	DET
ajmri-5602	7	7	need	need	NOUN
ajmri-5602	7	8	for	for	ADP
ajmri-5602	7	9	collaboration	collaboration	NOUN
ajmri-5602	7	10	among	among	ADP
ajmri-5602	7	11	stakeholders	stakeholder	NOUN
ajmri-5602	7	12	of	of	ADP
ajmri-5602	7	13	medium	medium	ADJ
ajmri-5602	7	14	enterprises	enterprise	NOUN
ajmri-5602	7	15	to	to	PART
ajmri-5602	7	16	enhance	enhance	VERB
ajmri-5602	7	17	their	their	PRON
ajmri-5602	7	18	potential	potential	NOUN
ajmri-5602	7	19	for	for	ADP
ajmri-5602	7	20	growth	growth	NOUN
ajmri-5602	7	21	and	and	CCONJ
ajmri-5602	7	22	expansion	expansion	NOUN
ajmri-5602	7	23	into	into	ADP
ajmri-5602	7	24	larger	large	ADJ
ajmri-5602	7	25	enterprises	enterprise	NOUN
ajmri-5602	7	26	.	.	PUNCT
ajmri-5602	8	1	recognizing	recognize	VERB
ajmri-5602	8	2	the	the	DET
ajmri-5602	8	3	limitations	limitation	NOUN
ajmri-5602	8	4	of	of	ADP
ajmri-5602	8	5	the	the	DET
ajmri-5602	8	6	study	study	NOUN
ajmri-5602	8	7	,	,	PUNCT
ajmri-5602	8	8	research	research	NOUN
ajmri-5602	8	9	involving	involve	VERB
ajmri-5602	8	10	medium	medium	ADJ
ajmri-5602	8	11	enterprises	enterprise	NOUN
ajmri-5602	8	12	,	,	PUNCT
ajmri-5602	8	13	tax	tax	NOUN
ajmri-5602	8	14	stakeholders	stakeholder	NOUN
ajmri-5602	8	15	such	such	ADJ
ajmri-5602	8	16	as	as	ADP
ajmri-5602	8	17	tax	tax	NOUN
ajmri-5602	8	18	authorities	authority	NOUN
ajmri-5602	8	19	,	,	PUNCT
ajmri-5602	8	20	policymakers	policymaker	NOUN
ajmri-5602	8	21	,	,	PUNCT
ajmri-5602	8	22	and	and	CCONJ
ajmri-5602	8	23	industry	industry	NOUN
ajmri-5602	8	24	enterprises	enterprise	NOUN
ajmri-5602	8	25	,	,	PUNCT
ajmri-5602	8	26	is	be	AUX
ajmri-5602	8	27	proposed	propose	VERB
ajmri-5602	8	28	to	to	PART
ajmri-5602	8	29	deepen	deepen	VERB
ajmri-5602	8	30	the	the	DET
ajmri-5602	8	31	analysis	analysis	NOUN
ajmri-5602	8	32	of	of	ADP
ajmri-5602	8	33	the	the	DET
ajmri-5602	8	34	relationship	relationship	NOUN
ajmri-5602	8	35	between	between	ADP
ajmri-5602	8	36	tax	tax	NOUN
ajmri-5602	8	37	compliance	compliance	NOUN
ajmri-5602	8	38	and	and	CCONJ
ajmri-5602	8	39	sustainability	sustainability	NOUN
ajmri-5602	8	40	,	,	PUNCT
ajmri-5602	8	41	thereby	thereby	ADV
ajmri-5602	8	42	enhancing	enhance	VERB
ajmri-5602	8	43	the	the	DET
ajmri-5602	8	44	broader	broad	ADJ
ajmri-5602	8	45	applicability	applicability	NOUN
ajmri-5602	8	46	of	of	ADP
ajmri-5602	8	47	the	the	DET
ajmri-5602	8	48	findings	finding	NOUN
ajmri-5602	8	49	.	.	PUNCT
ajmri-5602	9	1	keywords	keyword	VERB
ajmri-5602	9	2	medium	medium	ADJ
ajmri-5602	9	3	enterprises	enterprise	NOUN
ajmri-5602	9	4	,	,	PUNCT
ajmri-5602	9	5	sustainability	sustainability	NOUN
ajmri-5602	9	6	,	,	PUNCT
ajmri-5602	9	7	tax	tax	NOUN
ajmri-5602	9	8	compliance	compliance	NOUN
ajmri-5602	9	9	1	1	NUM
ajmri-5602	9	10	peru	peru	PROPN
ajmri-5602	9	11	law	law	NOUN
ajmri-5602	9	12	and	and	CCONJ
ajmri-5602	9	13	accounting	accounting	NOUN
ajmri-5602	9	14	office	office	NOUN
ajmri-5602	9	15	,	,	PUNCT
ajmri-5602	9	16	philippines	philippine	NOUN
ajmri-5602	9	17	*	*	PUNCT
ajmri-5602	9	18	corresponding	correspond	VERB
ajmri-5602	9	19	author	author	NOUN
ajmri-5602	9	20	’s	’s	PART
ajmri-5602	9	21	e	e	NOUN
ajmri-5602	9	22	-	-	NOUN
ajmri-5602	9	23	mail	mail	NOUN
ajmri-5602	9	24	:	:	PUNCT
ajmri-5602	9	25	jimmperucpa@gmail.com	jimmperucpa@gmail.com	X
ajmri-5602	10	1	introduction	introduction	NOUN
ajmri-5602	10	2	medium	medium	ADJ
ajmri-5602	10	3	-	-	PUNCT
ajmri-5602	10	4	sized	sized	ADJ
ajmri-5602	10	5	companies	company	NOUN
ajmri-5602	10	6	are	be	AUX
ajmri-5602	10	7	consistently	consistently	ADV
ajmri-5602	10	8	shown	show	VERB
ajmri-5602	10	9	by	by	ADP
ajmri-5602	10	10	empirical	empirical	ADJ
ajmri-5602	10	11	research	research	NOUN
ajmri-5602	10	12	to	to	PART
ajmri-5602	10	13	be	be	AUX
ajmri-5602	10	14	important	important	ADJ
ajmri-5602	10	15	drivers	driver	NOUN
ajmri-5602	10	16	of	of	ADP
ajmri-5602	10	17	economic	economic	ADJ
ajmri-5602	10	18	growth	growth	NOUN
ajmri-5602	10	19	,	,	PUNCT
ajmri-5602	10	20	spurring	spur	VERB
ajmri-5602	10	21	job	job	NOUN
ajmri-5602	10	22	creation	creation	NOUN
ajmri-5602	10	23	,	,	PUNCT
ajmri-5602	10	24	gdp	gdp	NOUN
ajmri-5602	10	25	expansion	expansion	NOUN
ajmri-5602	10	26	,	,	PUNCT
ajmri-5602	10	27	and	and	CCONJ
ajmri-5602	10	28	innovation	innovation	NOUN
ajmri-5602	10	29	.	.	PUNCT
ajmri-5602	11	1	studies	study	NOUN
ajmri-5602	11	2	spanning	span	VERB
ajmri-5602	11	3	numerous	numerous	ADJ
ajmri-5602	11	4	countries	country	NOUN
ajmri-5602	11	5	reveal	reveal	VERB
ajmri-5602	11	6	that	that	SCONJ
ajmri-5602	11	7	tiny	tiny	ADJ
ajmri-5602	11	8	and	and	CCONJ
ajmri-5602	11	9	medium	medium	ADJ
ajmri-5602	11	10	-	-	PUNCT
ajmri-5602	11	11	sized	sized	ADJ
ajmri-5602	11	12	enterprises	enterprise	NOUN
ajmri-5602	11	13	(	(	PUNCT
ajmri-5602	11	14	smes	sme	NOUN
ajmri-5602	11	15	)	)	PUNCT
ajmri-5602	11	16	contribute	contribute	VERB
ajmri-5602	11	17	significantly	significantly	ADV
ajmri-5602	11	18	to	to	ADP
ajmri-5602	11	19	national	national	ADJ
ajmri-5602	11	20	income	income	NOUN
ajmri-5602	11	21	,	,	PUNCT
ajmri-5602	11	22	especially	especially	ADV
ajmri-5602	11	23	in	in	ADP
ajmri-5602	11	24	developing	develop	VERB
ajmri-5602	11	25	regions	region	NOUN
ajmri-5602	11	26	,	,	PUNCT
ajmri-5602	11	27	and	and	CCONJ
ajmri-5602	11	28	account	account	VERB
ajmri-5602	11	29	for	for	ADP
ajmri-5602	11	30	as	as	ADV
ajmri-5602	11	31	much	much	ADJ
ajmri-5602	11	32	as	as	ADP
ajmri-5602	11	33	87	87	NUM
ajmri-5602	11	34	%	%	NOUN
ajmri-5602	11	35	of	of	ADP
ajmri-5602	11	36	employment	employment	NOUN
ajmri-5602	11	37	in	in	ADP
ajmri-5602	11	38	certain	certain	ADJ
ajmri-5602	11	39	countries	country	NOUN
ajmri-5602	11	40	(	(	PUNCT
ajmri-5602	11	41	abdin	abdin	NOUN
ajmri-5602	11	42	,	,	PUNCT
ajmri-5602	11	43	2019	2019	NUM
ajmri-5602	11	44	;	;	PUNCT
ajmri-5602	11	45	houghton	houghton	PROPN
ajmri-5602	11	46	&	&	CCONJ
ajmri-5602	11	47	ayandibu	ayandibu	NOUN
ajmri-5602	11	48	,	,	PUNCT
ajmri-5602	11	49	2017	2017	NUM
ajmri-5602	11	50	;	;	PUNCT
ajmri-5602	11	51	pedraza	pedraza	NOUN
ajmri-5602	11	52	,	,	PUNCT
ajmri-5602	11	53	2021	2021	NUM
ajmri-5602	11	54	)	)	PUNCT
ajmri-5602	11	55	.	.	PUNCT
ajmri-5602	12	1	through	through	ADP
ajmri-5602	12	2	investment	investment	NOUN
ajmri-5602	12	3	and	and	CCONJ
ajmri-5602	12	4	innovation	innovation	NOUN
ajmri-5602	12	5	,	,	PUNCT
ajmri-5602	12	6	these	these	DET
ajmri-5602	12	7	companies	company	NOUN
ajmri-5602	12	8	also	also	ADV
ajmri-5602	12	9	boost	boost	VERB
ajmri-5602	12	10	local	local	ADJ
ajmri-5602	12	11	economies	economy	NOUN
ajmri-5602	12	12	and	and	CCONJ
ajmri-5602	12	13	directly	directly	ADV
ajmri-5602	12	14	contribute	contribute	VERB
ajmri-5602	12	15	to	to	ADP
ajmri-5602	12	16	greater	great	ADJ
ajmri-5602	12	17	revenue	revenue	NOUN
ajmri-5602	12	18	and	and	CCONJ
ajmri-5602	12	19	regional	regional	ADJ
ajmri-5602	12	20	development	development	NOUN
ajmri-5602	12	21	(	(	PUNCT
ajmri-5602	12	22	botezatu	botezatu	NOUN
ajmri-5602	12	23	et	et	PROPN
ajmri-5602	12	24	al	al	PROPN
ajmri-5602	12	25	.	.	PROPN
ajmri-5602	12	26	,	,	PUNCT
ajmri-5602	12	27	2020	2020	NUM
ajmri-5602	12	28	;	;	PUNCT
ajmri-5602	12	29	vulić	vulić	NOUN
ajmri-5602	12	30	,	,	PUNCT
ajmri-5602	12	31	2021	2021	NUM
ajmri-5602	12	32	)	)	PUNCT
ajmri-5602	12	33	.	.	PUNCT
ajmri-5602	13	1	understanding	understand	VERB
ajmri-5602	13	2	the	the	DET
ajmri-5602	13	3	unique	unique	ADJ
ajmri-5602	13	4	role	role	NOUN
ajmri-5602	13	5	of	of	ADP
ajmri-5602	13	6	medium	medium	ADJ
ajmri-5602	13	7	-	-	PUNCT
ajmri-5602	13	8	sized	sized	ADJ
ajmri-5602	13	9	enterprises	enterprise	NOUN
ajmri-5602	13	10	still	still	ADV
ajmri-5602	13	11	has	have	VERB
ajmri-5602	13	12	major	major	ADJ
ajmri-5602	13	13	gaps	gap	NOUN
ajmri-5602	13	14	.	.	PUNCT
ajmri-5602	14	1	most	most	ADJ
ajmri-5602	14	2	studies	study	NOUN
ajmri-5602	14	3	aggregate	aggregate	VERB
ajmri-5602	14	4	smes	sme	NOUN
ajmri-5602	14	5	without	without	ADP
ajmri-5602	14	6	distinguishing	distinguish	VERB
ajmri-5602	14	7	between	between	ADP
ajmri-5602	14	8	small	small	ADJ
ajmri-5602	14	9	and	and	CCONJ
ajmri-5602	14	10	medium	medium	ADJ
ajmri-5602	14	11	companies	company	NOUN
ajmri-5602	14	12	,	,	PUNCT
ajmri-5602	14	13	thereby	thereby	ADV
ajmri-5602	14	14	concealing	conceal	VERB
ajmri-5602	14	15	sector	sector	NOUN
ajmri-5602	14	16	-	-	PUNCT
ajmri-5602	14	17	specific	specific	ADJ
ajmri-5602	14	18	mechanisms	mechanism	NOUN
ajmri-5602	14	19	(	(	PUNCT
ajmri-5602	14	20	botezatu	botezatu	NOUN
ajmri-5602	14	21	et	et	PROPN
ajmri-5602	14	22	al	al	PROPN
ajmri-5602	14	23	.	.	PROPN
ajmri-5602	14	24	,	,	PUNCT
ajmri-5602	14	25	2020	2020	NUM
ajmri-5602	14	26	;	;	PUNCT
ajmri-5602	14	27	houghton	houghton	PROPN
ajmri-5602	14	28	&	&	CCONJ
ajmri-5602	14	29	ayandibu	ayandibu	NOUN
ajmri-5602	14	30	,	,	PUNCT
ajmri-5602	14	31	2017	2017	NUM
ajmri-5602	14	32	)	)	PUNCT
ajmri-5602	14	33	.	.	PUNCT
ajmri-5602	15	1	the	the	DET
ajmri-5602	15	2	paths	path	NOUN
ajmri-5602	15	3	of	of	ADP
ajmri-5602	15	4	innovation	innovation	NOUN
ajmri-5602	15	5	by	by	ADP
ajmri-5602	15	6	which	which	PRON
ajmri-5602	15	7	medium	medium	ADJ
ajmri-5602	15	8	-	-	PUNCT
ajmri-5602	15	9	sized	sized	ADJ
ajmri-5602	15	10	enterprises	enterprise	NOUN
ajmri-5602	15	11	help	help	VERB
ajmri-5602	15	12	foster	foster	ADJ
ajmri-5602	15	13	growth	growth	NOUN
ajmri-5602	15	14	remain	remain	VERB
ajmri-5602	15	15	poorly	poorly	ADV
ajmri-5602	15	16	charted	chart	VERB
ajmri-5602	15	17	,	,	PUNCT
ajmri-5602	15	18	and	and	CCONJ
ajmri-5602	15	19	regional	regional	ADJ
ajmri-5602	15	20	-	-	PUNCT
ajmri-5602	15	21	specific	specific	ADJ
ajmri-5602	15	22	analyses	analysis	NOUN
ajmri-5602	15	23	—	—	PUNCT
ajmri-5602	15	24	such	such	ADJ
ajmri-5602	15	25	as	as	ADP
ajmri-5602	15	26	santiago	santiago	PROPN
ajmri-5602	15	27	city	city	PROPN
ajmri-5602	15	28	’s	’s	PART
ajmri-5602	15	29	inventory	inventory	NOUN
ajmri-5602	15	30	management	management	NOUN
ajmri-5602	15	31	study	study	NOUN
ajmri-5602	15	32	—	—	PUNCT
ajmri-5602	15	33	remain	remain	VERB
ajmri-5602	15	34	uncommon	uncommon	ADJ
ajmri-5602	15	35	(	(	PUNCT
ajmri-5602	15	36	akhmetgareeva	akhmetgareeva	VERB
ajmri-5602	15	37	et	et	PROPN
ajmri-5602	15	38	al	al	PROPN
ajmri-5602	15	39	.	.	PROPN
ajmri-5602	15	40	,	,	PUNCT
ajmri-5602	15	41	2025	2025	NUM
ajmri-5602	15	42	;	;	PUNCT
ajmri-5602	15	43	enriques	enrique	NOUN
ajmri-5602	15	44	et	et	PROPN
ajmri-5602	15	45	al	al	PROPN
ajmri-5602	15	46	.	.	PROPN
ajmri-5602	15	47	,	,	PUNCT
ajmri-5602	15	48	2023	2023	NUM
ajmri-5602	15	49	)	)	PUNCT
ajmri-5602	15	50	.	.	PUNCT
ajmri-5602	16	1	to	to	PART
ajmri-5602	16	2	address	address	VERB
ajmri-5602	16	3	financial	financial	ADJ
ajmri-5602	16	4	,	,	PUNCT
ajmri-5602	16	5	infrastructural	infrastructural	ADJ
ajmri-5602	16	6	,	,	PUNCT
ajmri-5602	16	7	and	and	CCONJ
ajmri-5602	16	8	competitive	competitive	ADJ
ajmri-5602	16	9	challenges	challenge	NOUN
ajmri-5602	16	10	,	,	PUNCT
ajmri-5602	16	11	it	it	PRON
ajmri-5602	16	12	is	be	AUX
ajmri-5602	16	13	essential	essential	ADJ
ajmri-5602	16	14	to	to	PART
ajmri-5602	16	15	gather	gather	VERB
ajmri-5602	16	16	disaggregated	disaggregated	ADJ
ajmri-5602	16	17	data	datum	NOUN
ajmri-5602	16	18	,	,	PUNCT
ajmri-5602	16	19	conduct	conduct	VERB
ajmri-5602	16	20	comparative	comparative	ADJ
ajmri-5602	16	21	innovation	innovation	NOUN
ajmri-5602	16	22	studies	study	NOUN
ajmri-5602	16	23	across	across	ADP
ajmri-5602	16	24	firms	firm	NOUN
ajmri-5602	16	25	,	,	PUNCT
ajmri-5602	16	26	elucidate	elucidate	VERB
ajmri-5602	16	27	context	context	NOUN
ajmri-5602	16	28	-	-	PUNCT
ajmri-5602	16	29	sensitive	sensitive	ADJ
ajmri-5602	16	30	policy	policy	NOUN
ajmri-5602	16	31	frameworks	framework	NOUN
ajmri-5602	16	32	,	,	PUNCT
ajmri-5602	16	33	and	and	CCONJ
ajmri-5602	16	34	develop	develop	VERB
ajmri-5602	16	35	viable	viable	ADJ
ajmri-5602	16	36	strategies	strategy	NOUN
ajmri-5602	16	37	(	(	PUNCT
ajmri-5602	16	38	akhmetgareeva	akhmetgareeva	VERB
ajmri-5602	16	39	et	et	PROPN
ajmri-5602	16	40	al	al	PROPN
ajmri-5602	16	41	.	.	PROPN
ajmri-5602	16	42	,	,	PUNCT
ajmri-5602	16	43	2025	2025	NUM
ajmri-5602	16	44	;	;	PUNCT
ajmri-5602	17	1	yusuf	yusuf	PROPN
ajmri-5602	17	2	et	et	PROPN
ajmri-5602	17	3	al	al	PROPN
ajmri-5602	17	4	.	.	PROPN
ajmri-5602	17	5	,	,	PUNCT
ajmri-5602	17	6	2013	2013	NUM
ajmri-5602	17	7	)	)	PUNCT
ajmri-5602	17	8	.	.	PUNCT
ajmri-5602	18	1	closing	close	VERB
ajmri-5602	18	2	these	these	DET
ajmri-5602	18	3	gaps	gap	NOUN
ajmri-5602	18	4	is	be	AUX
ajmri-5602	18	5	imperative	imperative	ADJ
ajmri-5602	18	6	for	for	ADP
ajmri-5602	18	7	creating	create	VERB
ajmri-5602	18	8	evidence	evidence	NOUN
ajmri-5602	18	9	-	-	PUNCT
ajmri-5602	18	10	based	base	VERB
ajmri-5602	18	11	strategies	strategy	NOUN
ajmri-5602	18	12	that	that	PRON
ajmri-5602	18	13	maximize	maximize	VERB
ajmri-5602	18	14	the	the	DET
ajmri-5602	18	15	role	role	NOUN
ajmri-5602	18	16	of	of	ADP
ajmri-5602	18	17	medium	medium	ADJ
ajmri-5602	18	18	enterprises	enterprise	NOUN
ajmri-5602	18	19	in	in	ADP
ajmri-5602	18	20	sustainable	sustainable	ADJ
ajmri-5602	18	21	development	development	NOUN
ajmri-5602	18	22	.	.	PUNCT
ajmri-5602	19	1	empirical	empirical	ADJ
ajmri-5602	19	2	data	datum	NOUN
ajmri-5602	19	3	consistently	consistently	ADV
ajmri-5602	19	4	shows	show	VERB
ajmri-5602	19	5	that	that	SCONJ
ajmri-5602	19	6	for	for	ADP
ajmri-5602	19	7	mediumsized	mediumsized	ADJ
ajmri-5602	19	8	companies	company	NOUN
ajmri-5602	19	9	trying	try	VERB
ajmri-5602	19	10	to	to	PART
ajmri-5602	19	11	maintain	maintain	VERB
ajmri-5602	19	12	competitiveness	competitiveness	NOUN
ajmri-5602	19	13	and	and	CCONJ
ajmri-5602	19	14	resilience	resilience	NOUN
ajmri-5602	19	15	in	in	ADP
ajmri-5602	19	16	rapidly	rapidly	ADV
ajmri-5602	19	17	changing	change	VERB
ajmri-5602	19	18	market	market	NOUN
ajmri-5602	19	19	conditions	condition	NOUN
ajmri-5602	19	20	,	,	PUNCT
ajmri-5602	19	21	sustainability	sustainability	NOUN
ajmri-5602	19	22	is	be	AUX
ajmri-5602	19	23	becoming	become	VERB
ajmri-5602	19	24	a	a	DET
ajmri-5602	19	25	major	major	ADJ
ajmri-5602	19	26	consideration	consideration	NOUN
ajmri-5602	19	27	.	.	PUNCT
ajmri-5602	20	1	apart	apart	ADV
ajmri-5602	20	2	from	from	ADP
ajmri-5602	20	3	improving	improve	VERB
ajmri-5602	20	4	environmental	environmental	ADJ
ajmri-5602	20	5	,	,	PUNCT
ajmri-5602	20	6	social	social	ADJ
ajmri-5602	20	7	,	,	PUNCT
ajmri-5602	20	8	and	and	CCONJ
ajmri-5602	20	9	financial	financial	ADJ
ajmri-5602	20	10	performance	performance	NOUN
ajmri-5602	20	11	,	,	PUNCT
ajmri-5602	20	12	embracing	embrace	VERB
ajmri-5602	20	13	sustainable	sustainable	ADJ
ajmri-5602	20	14	methods	method	NOUN
ajmri-5602	20	15	improves	improve	VERB
ajmri-5602	20	16	corporate	corporate	ADJ
ajmri-5602	20	17	reputation	reputation	NOUN
ajmri-5602	20	18	and	and	CCONJ
ajmri-5602	20	19	stakeholder	stakeholder	NOUN
ajmri-5602	20	20	relations	relation	NOUN
ajmri-5602	20	21	—	—	PUNCT
ajmri-5602	20	22	both	both	PRON
ajmri-5602	20	23	of	of	ADP
ajmri-5602	20	24	which	which	PRON
ajmri-5602	20	25	are	be	AUX
ajmri-5602	20	26	vital	vital	ADJ
ajmri-5602	20	27	for	for	ADP
ajmri-5602	20	28	long	long	ADJ
ajmri-5602	20	29	-	-	PUNCT
ajmri-5602	20	30	term	term	NOUN
ajmri-5602	20	31	corporate	corporate	ADJ
ajmri-5602	20	32	success	success	NOUN
ajmri-5602	20	33	.	.	PUNCT
ajmri-5602	21	1	(	(	PUNCT
ajmri-5602	21	2	machado	machado	NOUN
ajmri-5602	21	3	et	et	PROPN
ajmri-5602	21	4	al	al	PROPN
ajmri-5602	21	5	.	.	PROPN
ajmri-5602	21	6	,	,	PUNCT
ajmri-5602	21	7	2022	2022	NUM
ajmri-5602	21	8	;	;	PUNCT
ajmri-5602	21	9	moursellas	moursella	NOUN
ajmri-5602	21	10	et	et	PROPN
ajmri-5602	21	11	al	al	PROPN
ajmri-5602	21	12	.	.	PROPN
ajmri-5602	21	13	,	,	PUNCT
ajmri-5602	21	14	2020	2020	NUM
ajmri-5602	21	15	;	;	PUNCT
ajmri-5602	21	16	rio	rio	PROPN
ajmri-5602	21	17	-	-	PUNCT
ajmri-5602	21	18	rama	rama	PROPN
ajmri-5602	21	19	et	et	PROPN
ajmri-5602	21	20	al	al	PROPN
ajmri-5602	21	21	.	.	PROPN
ajmri-5602	21	22	,	,	PUNCT
ajmri-5602	21	23	2018	2018	NUM
ajmri-5602	21	24	)	)	PUNCT
ajmri-5602	21	25	.	.	PUNCT
ajmri-5602	22	1	adoption	adoption	NOUN
ajmri-5602	22	2	of	of	ADP
ajmri-5602	22	3	sustainability	sustainability	NOUN
ajmri-5602	22	4	is	be	AUX
ajmri-5602	22	5	driven	drive	VERB
ajmri-5602	22	6	by	by	ADP
ajmri-5602	22	7	internal	internal	ADJ
ajmri-5602	22	8	values	value	NOUN
ajmri-5602	22	9	,	,	PUNCT
ajmri-5602	22	10	such	such	ADJ
ajmri-5602	22	11	as	as	ADP
ajmri-5602	22	12	organizational	organizational	ADJ
ajmri-5602	22	13	culture	culture	NOUN
ajmri-5602	22	14	and	and	CCONJ
ajmri-5602	22	15	leadership	leadership	NOUN
ajmri-5602	22	16	commitment	commitment	NOUN
ajmri-5602	22	17	,	,	PUNCT
ajmri-5602	22	18	as	as	ADV
ajmri-5602	22	19	well	well	ADV
ajmri-5602	22	20	as	as	ADP
ajmri-5602	22	21	outside	outside	ADJ
ajmri-5602	22	22	pressure	pressure	NOUN
ajmri-5602	22	23	from	from	ADP
ajmri-5602	22	24	suppliers	supplier	NOUN
ajmri-5602	22	25	,	,	PUNCT
ajmri-5602	22	26	legislators	legislator	NOUN
ajmri-5602	22	27	,	,	PUNCT
ajmri-5602	22	28	and	and	CCONJ
ajmri-5602	22	29	customers	customer	NOUN
ajmri-5602	22	30	—	—	PUNCT
ajmri-5602	22	31	so	so	ADV
ajmri-5602	22	32	positioning	position	VERB
ajmri-5602	22	33	it	it	PRON
ajmri-5602	22	34	as	as	ADP
ajmri-5602	22	35	a	a	DET
ajmri-5602	22	36	strategic	strategic	ADJ
ajmri-5602	22	37	necessity	necessity	NOUN
ajmri-5602	22	38	rather	rather	ADV
ajmri-5602	22	39	than	than	ADP
ajmri-5602	22	40	only	only	ADV
ajmri-5602	22	41	an	an	DET
ajmri-5602	22	42	ethical	ethical	ADJ
ajmri-5602	22	43	one	one	NOUN
ajmri-5602	22	44	(	(	PUNCT
ajmri-5602	22	45	kot	kot	PROPN
ajmri-5602	22	46	,	,	PUNCT
ajmri-5602	22	47	2018	2018	NUM
ajmri-5602	22	48	;	;	PUNCT
ajmri-5602	22	49	kundurpi	kundurpi	PROPN
ajmri-5602	22	50	et	et	PROPN
ajmri-5602	22	51	al	al	PROPN
ajmri-5602	22	52	.	.	PROPN
ajmri-5602	22	53	,	,	PUNCT
ajmri-5602	22	54	2018	2018	NUM
ajmri-5602	22	55	;	;	PUNCT
ajmri-5602	22	56	saygili	saygili	NOUN
ajmri-5602	22	57	et	et	PROPN
ajmri-5602	22	58	al	al	PROPN
ajmri-5602	22	59	.	.	PROPN
ajmri-5602	22	60	,	,	PUNCT
ajmri-5602	22	61	2023	2023	NUM
ajmri-5602	22	62	)	)	PUNCT
ajmri-5602	22	63	.	.	PUNCT
ajmri-5602	23	1	additional	additional	ADJ
ajmri-5602	23	2	studies	study	NOUN
ajmri-5602	23	3	show	show	VERB
ajmri-5602	23	4	that	that	SCONJ
ajmri-5602	23	5	medium	medium	ADJ
ajmri-5602	23	6	-	-	PUNCT
ajmri-5602	23	7	sized	sized	ADJ
ajmri-5602	23	8	businesses	business	NOUN
ajmri-5602	23	9	embracing	embrace	VERB
ajmri-5602	23	10	sustainable	sustainable	ADJ
ajmri-5602	23	11	supply	supply	NOUN
ajmri-5602	23	12	chain	chain	NOUN
ajmri-5602	23	13	and	and	CCONJ
ajmri-5602	23	14	quality	quality	NOUN
ajmri-5602	23	15	management	management	NOUN
ajmri-5602	23	16	approaches	approach	NOUN
ajmri-5602	23	17	are	be	AUX
ajmri-5602	23	18	better	well	ADV
ajmri-5602	23	19	equipped	equip	VERB
ajmri-5602	23	20	to	to	PART
ajmri-5602	23	21	handle	handle	VERB
ajmri-5602	23	22	regulatory	regulatory	ADJ
ajmri-5602	23	23	changes	change	NOUN
ajmri-5602	23	24	and	and	CCONJ
ajmri-5602	23	25	market	market	NOUN
ajmri-5602	23	26	fluctuations	fluctuation	NOUN
ajmri-5602	23	27	,	,	PUNCT
ajmri-5602	23	28	thereby	thereby	ADV
ajmri-5602	23	29	gaining	gain	VERB
ajmri-5602	23	30	a	a	DET
ajmri-5602	23	31	significant	significant	ADJ
ajmri-5602	23	32	competitive	competitive	ADJ
ajmri-5602	23	33	edge	edge	NOUN
ajmri-5602	23	34	.	.	PUNCT
ajmri-5602	24	1	(	(	PUNCT
ajmri-5602	24	2	kot	kot	PROPN
ajmri-5602	24	3	,	,	PUNCT
ajmri-5602	24	4	2018	2018	NUM
ajmri-5602	24	5	;	;	PUNCT
ajmri-5602	24	6	litvaj	litvaj	PROPN
ajmri-5602	24	7	et	et	PROPN
ajmri-5602	24	8	al	al	PROPN
ajmri-5602	24	9	.	.	PROPN
ajmri-5602	24	10	,	,	PUNCT
ajmri-5602	24	11	2023	2023	NUM
ajmri-5602	24	12	)	)	PUNCT
ajmri-5602	24	13	.	.	PUNCT
ajmri-5602	25	1	positive	positive	ADJ
ajmri-5602	25	2	managerial	managerial	ADJ
ajmri-5602	25	3	attitudes	attitude	NOUN
ajmri-5602	25	4	toward	toward	ADP
ajmri-5602	25	5	sustainability	sustainability	NOUN
ajmri-5602	25	6	are	be	AUX
ajmri-5602	25	7	prevalent	prevalent	ADJ
ajmri-5602	25	8	,	,	PUNCT
ajmri-5602	25	9	and	and	CCONJ
ajmri-5602	25	10	higher	high	ADJ
ajmri-5602	25	11	degrees	degree	NOUN
ajmri-5602	25	12	of	of	ADP
ajmri-5602	25	13	sustainable	sustainable	ADJ
ajmri-5602	25	14	practice	practice	NOUN
ajmri-5602	25	15	adoption	adoption	NOUN
ajmri-5602	25	16	are	be	AUX
ajmri-5602	25	17	strongly	strongly	ADV
ajmri-5602	25	18	connected	connect	VERB
ajmri-5602	25	19	to	to	ADP
ajmri-5602	25	20	pa	pa	PROPN
ajmri-5602	25	21	ge	ge	PROPN
ajmri-5602	26	1	75	75	NUM
ajmri-5602	26	2	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	26	3	am	am	NOUN
ajmri-5602	26	4	.	.	PUNCT
ajmri-5602	27	1	j.	j.	PROPN
ajmri-5602	27	2	multidis	multidis	PROPN
ajmri-5602	27	3	.	.	PUNCT
ajmri-5602	28	1	res	re	NOUN
ajmri-5602	28	2	.	.	PUNCT
ajmri-5602	29	1	innov	innov	PROPN
ajmri-5602	29	2	.	.	PUNCT
ajmri-5602	30	1	4(5	4(5	NUM
ajmri-5602	30	2	)	)	PUNCT
ajmri-5602	31	1	74	74	NUM
ajmri-5602	31	2	-	-	SYM
ajmri-5602	31	3	88	88	NUM
ajmri-5602	31	4	,	,	PUNCT
ajmri-5602	31	5	2025	2025	NUM
ajmri-5602	31	6	higher	high	ADJ
ajmri-5602	31	7	business	business	NOUN
ajmri-5602	31	8	performance	performance	NOUN
ajmri-5602	31	9	and	and	CCONJ
ajmri-5602	31	10	increased	increase	VERB
ajmri-5602	31	11	stakeholder	stakeholder	NOUN
ajmri-5602	31	12	confidence	confidence	NOUN
ajmri-5602	31	13	(	(	PUNCT
ajmri-5602	31	14	rio	rio	NOUN
ajmri-5602	31	15	-	-	PUNCT
ajmri-5602	31	16	rama	rama	PROPN
ajmri-5602	31	17	et	et	PROPN
ajmri-5602	31	18	al	al	PROPN
ajmri-5602	31	19	.	.	PROPN
ajmri-5602	31	20	,	,	PUNCT
ajmri-5602	31	21	2018	2018	NUM
ajmri-5602	31	22	;	;	PUNCT
ajmri-5602	31	23	saygili	saygili	NOUN
ajmri-5602	31	24	et	et	PROPN
ajmri-5602	31	25	al	al	PROPN
ajmri-5602	31	26	.	.	PROPN
ajmri-5602	31	27	,	,	PUNCT
ajmri-5602	31	28	2023	2023	NUM
ajmri-5602	31	29	)	)	PUNCT
ajmri-5602	31	30	.	.	PUNCT
ajmri-5602	32	1	ta	ta	X
ajmri-5602	32	2	dearth	dearth	NOUN
ajmri-5602	32	3	of	of	ADP
ajmri-5602	32	4	dedicated	dedicated	ADJ
ajmri-5602	32	5	policies	policy	NOUN
ajmri-5602	32	6	and	and	CCONJ
ajmri-5602	32	7	inadequate	inadequate	ADJ
ajmri-5602	32	8	resources	resource	NOUN
ajmri-5602	32	9	limits	limit	VERB
ajmri-5602	32	10	the	the	DET
ajmri-5602	32	11	capacity	capacity	NOUN
ajmri-5602	32	12	of	of	ADP
ajmri-5602	32	13	middle	middle	ADJ
ajmri-5602	32	14	-	-	PUNCT
ajmri-5602	32	15	sized	sized	ADJ
ajmri-5602	32	16	businesses	business	NOUN
ajmri-5602	32	17	to	to	PART
ajmri-5602	32	18	adopt	adopt	VERB
ajmri-5602	32	19	sustainability	sustainability	NOUN
ajmri-5602	32	20	(	(	PUNCT
ajmri-5602	32	21	orengo	orengo	NOUN
ajmri-5602	32	22	et	et	NOUN
ajmri-5602	32	23	al	al	PROPN
ajmri-5602	32	24	.	.	PROPN
ajmri-5602	32	25	,	,	PUNCT
ajmri-5602	32	26	2020	2020	NUM
ajmri-5602	32	27	;	;	PUNCT
ajmri-5602	32	28	permatasari	permatasari	PROPN
ajmri-5602	32	29	&	&	CCONJ
ajmri-5602	32	30	gunawan	gunawan	PROPN
ajmri-5602	32	31	,	,	PUNCT
ajmri-5602	32	32	2023	2023	NUM
ajmri-5602	32	33	)	)	PUNCT
ajmri-5602	32	34	.	.	PUNCT
ajmri-5602	33	1	it	it	PRON
ajmri-5602	33	2	emphasizes	emphasize	VERB
ajmri-5602	33	3	the	the	DET
ajmri-5602	33	4	need	need	NOUN
ajmri-5602	33	5	for	for	ADP
ajmri-5602	33	6	targeted	target	VERB
ajmri-5602	33	7	policies	policy	NOUN
ajmri-5602	33	8	and	and	CCONJ
ajmri-5602	33	9	related	relate	VERB
ajmri-5602	33	10	infrastructure	infrastructure	NOUN
ajmri-5602	33	11	to	to	PART
ajmri-5602	33	12	enable	enable	VERB
ajmri-5602	33	13	sustainable	sustainable	ADJ
ajmri-5602	33	14	reporting	reporting	NOUN
ajmri-5602	33	15	and	and	CCONJ
ajmri-5602	33	16	behavior	behavior	NOUN
ajmri-5602	33	17	within	within	ADP
ajmri-5602	33	18	this	this	DET
ajmri-5602	33	19	industry	industry	NOUN
ajmri-5602	33	20	.	.	PUNCT
ajmri-5602	34	1	despite	despite	SCONJ
ajmri-5602	34	2	the	the	DET
ajmri-5602	34	3	growing	grow	VERB
ajmri-5602	34	4	body	body	NOUN
ajmri-5602	34	5	of	of	ADP
ajmri-5602	34	6	empirical	empirical	ADJ
ajmri-5602	34	7	data	datum	NOUN
ajmri-5602	34	8	,	,	PUNCT
ajmri-5602	34	9	significant	significant	ADJ
ajmri-5602	34	10	research	research	NOUN
ajmri-5602	34	11	gaps	gap	NOUN
ajmri-5602	34	12	remain	remain	VERB
ajmri-5602	34	13	regarding	regard	VERB
ajmri-5602	34	14	the	the	DET
ajmri-5602	34	15	importance	importance	NOUN
ajmri-5602	34	16	of	of	ADP
ajmri-5602	34	17	sustainability	sustainability	NOUN
ajmri-5602	34	18	for	for	ADP
ajmri-5602	34	19	mid	mid	ADJ
ajmri-5602	34	20	-	-	ADJ
ajmri-5602	34	21	sized	sized	ADJ
ajmri-5602	34	22	companies	company	NOUN
ajmri-5602	34	23	in	in	ADP
ajmri-5602	34	24	dynamic	dynamic	ADJ
ajmri-5602	34	25	and	and	CCONJ
ajmri-5602	34	26	competitive	competitive	ADJ
ajmri-5602	34	27	markets	market	NOUN
ajmri-5602	34	28	.	.	PUNCT
ajmri-5602	35	1	notably	notably	ADV
ajmri-5602	35	2	,	,	PUNCT
ajmri-5602	35	3	research	research	NOUN
ajmri-5602	35	4	utilizing	utilize	VERB
ajmri-5602	35	5	large	large	ADJ
ajmri-5602	35	6	and	and	CCONJ
ajmri-5602	35	7	varied	varied	ADJ
ajmri-5602	35	8	samples	sample	NOUN
ajmri-5602	35	9	as	as	ADV
ajmri-5602	35	10	well	well	ADV
ajmri-5602	35	11	as	as	ADP
ajmri-5602	35	12	theoretically	theoretically	ADV
ajmri-5602	35	13	grounded	ground	VERB
ajmri-5602	35	14	studies	study	NOUN
ajmri-5602	35	15	is	be	AUX
ajmri-5602	35	16	lacking	lack	VERB
ajmri-5602	35	17	,	,	PUNCT
ajmri-5602	35	18	especially	especially	ADV
ajmri-5602	35	19	in	in	ADP
ajmri-5602	35	20	non	non	ADJ
ajmri-5602	35	21	-	-	ADJ
ajmri-5602	35	22	manufacturing	manufacturing	ADJ
ajmri-5602	35	23	industries	industry	NOUN
ajmri-5602	35	24	and	and	CCONJ
ajmri-5602	35	25	developing	develop	VERB
ajmri-5602	35	26	countries	country	NOUN
ajmri-5602	35	27	(	(	PUNCT
ajmri-5602	35	28	lai	lai	PROPN
ajmri-5602	35	29	et	et	PROPN
ajmri-5602	35	30	al	al	PROPN
ajmri-5602	35	31	.	.	PROPN
ajmri-5602	35	32	,	,	PUNCT
ajmri-5602	35	33	2020	2020	NUM
ajmri-5602	35	34	;	;	PUNCT
ajmri-5602	35	35	machado	machado	PROPN
ajmri-5602	35	36	et	et	PROPN
ajmri-5602	35	37	al	al	PROPN
ajmri-5602	35	38	.	.	PROPN
ajmri-5602	35	39	,	,	PUNCT
ajmri-5602	35	40	2022	2022	NUM
ajmri-5602	35	41	;	;	PUNCT
ajmri-5602	35	42	orengo	orengo	NOUN
ajmri-5602	35	43	et	et	PROPN
ajmri-5602	35	44	al	al	PROPN
ajmri-5602	35	45	.	.	PROPN
ajmri-5602	35	46	,	,	PUNCT
ajmri-5602	35	47	2020	2020	NUM
ajmri-5602	35	48	)	)	PUNCT
ajmri-5602	35	49	.	.	PUNCT
ajmri-5602	36	1	furthermore	furthermore	ADV
ajmri-5602	36	2	,	,	PUNCT
ajmri-5602	36	3	existing	exist	VERB
ajmri-5602	36	4	research	research	NOUN
ajmri-5602	36	5	overlooks	overlook	VERB
ajmri-5602	36	6	the	the	DET
ajmri-5602	36	7	influence	influence	NOUN
ajmri-5602	36	8	of	of	ADP
ajmri-5602	36	9	social	social	ADJ
ajmri-5602	36	10	and	and	CCONJ
ajmri-5602	36	11	cultural	cultural	ADJ
ajmri-5602	36	12	contexts	context	NOUN
ajmri-5602	36	13	,	,	PUNCT
ajmri-5602	36	14	personal	personal	ADJ
ajmri-5602	36	15	values	value	NOUN
ajmri-5602	36	16	,	,	PUNCT
ajmri-5602	36	17	and	and	CCONJ
ajmri-5602	36	18	interpersonal	interpersonal	ADJ
ajmri-5602	36	19	connections	connection	NOUN
ajmri-5602	36	20	within	within	ADP
ajmri-5602	36	21	organizations	organization	NOUN
ajmri-5602	36	22	(	(	PUNCT
ajmri-5602	36	23	kundurpi	kundurpi	NOUN
ajmri-5602	36	24	et	et	PROPN
ajmri-5602	36	25	al	al	PROPN
ajmri-5602	36	26	.	.	PROPN
ajmri-5602	36	27	,	,	PUNCT
ajmri-5602	36	28	2018	2018	NUM
ajmri-5602	36	29	;	;	PUNCT
ajmri-5602	36	30	machado	machado	PROPN
ajmri-5602	36	31	et	et	PROPN
ajmri-5602	36	32	al	al	PROPN
ajmri-5602	36	33	.	.	PROPN
ajmri-5602	36	34	,	,	PUNCT
ajmri-5602	36	35	2022	2022	NUM
ajmri-5602	36	36	)	)	PUNCT
ajmri-5602	36	37	.	.	PUNCT
ajmri-5602	37	1	major	major	ADJ
ajmri-5602	37	2	firms	firm	NOUN
ajmri-5602	37	3	often	often	ADV
ajmri-5602	37	4	benefit	benefit	VERB
ajmri-5602	37	5	from	from	ADP
ajmri-5602	37	6	current	current	ADJ
ajmri-5602	37	7	frameworks	framework	NOUN
ajmri-5602	37	8	and	and	CCONJ
ajmri-5602	37	9	metrics	metric	NOUN
ajmri-5602	37	10	;	;	PUNCT
ajmri-5602	37	11	therefore	therefore	ADV
ajmri-5602	37	12	,	,	PUNCT
ajmri-5602	37	13	they	they	PRON
ajmri-5602	37	14	are	be	AUX
ajmri-5602	37	15	less	less	ADV
ajmri-5602	37	16	relevant	relevant	ADJ
ajmri-5602	37	17	to	to	ADP
ajmri-5602	37	18	medium	medium	ADJ
ajmri-5602	37	19	-	-	PUNCT
ajmri-5602	37	20	sized	sized	ADJ
ajmri-5602	37	21	enterprises	enterprise	NOUN
ajmri-5602	37	22	,	,	PUNCT
ajmri-5602	37	23	which	which	PRON
ajmri-5602	37	24	have	have	VERB
ajmri-5602	37	25	specific	specific	ADJ
ajmri-5602	37	26	limitations	limitation	NOUN
ajmri-5602	37	27	on	on	ADP
ajmri-5602	37	28	funds	fund	NOUN
ajmri-5602	37	29	and	and	CCONJ
ajmri-5602	37	30	resources	resource	NOUN
ajmri-5602	37	31	.	.	PUNCT
ajmri-5602	38	1	(	(	PUNCT
ajmri-5602	38	2	machado	machado	PROPN
ajmri-5602	38	3	et	et	PROPN
ajmri-5602	38	4	al	al	PROPN
ajmri-5602	38	5	.	.	PROPN
ajmri-5602	38	6	,	,	PUNCT
ajmri-5602	38	7	2022	2022	NUM
ajmri-5602	38	8	;	;	PUNCT
ajmri-5602	38	9	moursellas	moursella	NOUN
ajmri-5602	38	10	et	et	PROPN
ajmri-5602	38	11	al	al	PROPN
ajmri-5602	38	12	.	.	PROPN
ajmri-5602	38	13	,	,	PUNCT
ajmri-5602	38	14	2020	2020	NUM
ajmri-5602	38	15	;	;	PUNCT
ajmri-5602	38	16	saygili	saygili	NOUN
ajmri-5602	38	17	et	et	PROPN
ajmri-5602	38	18	al	al	PROPN
ajmri-5602	38	19	.	.	PROPN
ajmri-5602	38	20	,	,	PUNCT
ajmri-5602	38	21	2023	2023	NUM
ajmri-5602	38	22	)	)	PUNCT
ajmri-5602	38	23	.	.	PUNCT
ajmri-5602	39	1	moreover	moreover	ADV
ajmri-5602	39	2	,	,	PUNCT
ajmri-5602	39	3	although	although	SCONJ
ajmri-5602	39	4	it	it	PRON
ajmri-5602	39	5	is	be	AUX
ajmri-5602	39	6	recognized	recognize	VERB
ajmri-5602	39	7	as	as	ADP
ajmri-5602	39	8	a	a	DET
ajmri-5602	39	9	major	major	ADJ
ajmri-5602	39	10	engine	engine	NOUN
ajmri-5602	39	11	of	of	ADP
ajmri-5602	39	12	sustainability	sustainability	NOUN
ajmri-5602	39	13	,	,	PUNCT
ajmri-5602	39	14	the	the	DET
ajmri-5602	39	15	inclusion	inclusion	NOUN
ajmri-5602	39	16	of	of	ADP
ajmri-5602	39	17	technology	technology	NOUN
ajmri-5602	39	18	and	and	CCONJ
ajmri-5602	39	19	creativity	creativity	NOUN
ajmri-5602	39	20	in	in	ADP
ajmri-5602	39	21	medium	medium	ADJ
ajmri-5602	39	22	-	-	PUNCT
ajmri-5602	39	23	sized	sized	ADJ
ajmri-5602	39	24	companies	company	NOUN
ajmri-5602	39	25	is	be	AUX
ajmri-5602	39	26	still	still	ADV
ajmri-5602	39	27	relatively	relatively	ADV
ajmri-5602	39	28	understudied	understudied	ADJ
ajmri-5602	39	29	(	(	PUNCT
ajmri-5602	39	30	kannan	kannan	PROPN
ajmri-5602	39	31	&	&	CCONJ
ajmri-5602	39	32	gambetta	gambetta	PROPN
ajmri-5602	39	33	,	,	PUNCT
ajmri-5602	39	34	2025	2025	NUM
ajmri-5602	39	35	)	)	PUNCT
ajmri-5602	39	36	.	.	PUNCT
ajmri-5602	40	1	there	there	PRON
ajmri-5602	40	2	is	be	VERB
ajmri-5602	40	3	also	also	ADV
ajmri-5602	40	4	a	a	DET
ajmri-5602	40	5	dearth	dearth	NOUN
ajmri-5602	40	6	of	of	ADP
ajmri-5602	40	7	thorough	thorough	ADJ
ajmri-5602	40	8	studies	study	NOUN
ajmri-5602	40	9	on	on	ADP
ajmri-5602	40	10	sustainability	sustainability	NOUN
ajmri-5602	40	11	reporting	reporting	NOUN
ajmri-5602	40	12	,	,	PUNCT
ajmri-5602	40	13	crosscountry	crosscountry	PROPN
ajmri-5602	40	14	comparisons	comparison	NOUN
ajmri-5602	40	15	,	,	PUNCT
ajmri-5602	40	16	and	and	CCONJ
ajmri-5602	40	17	the	the	DET
ajmri-5602	40	18	unique	unique	ADJ
ajmri-5602	40	19	dynamics	dynamic	NOUN
ajmri-5602	40	20	of	of	ADP
ajmri-5602	40	21	family	family	NOUN
ajmri-5602	40	22	-	-	PUNCT
ajmri-5602	40	23	owned	own	VERB
ajmri-5602	40	24	,	,	PUNCT
ajmri-5602	40	25	mid	mid	ADJ
ajmri-5602	40	26	-	-	ADJ
ajmri-5602	40	27	sized	sized	ADJ
ajmri-5602	40	28	businesses	business	NOUN
ajmri-5602	40	29	(	(	PUNCT
ajmri-5602	40	30	machado	machado	PROPN
ajmri-5602	40	31	et	et	PROPN
ajmri-5602	40	32	al	al	PROPN
ajmri-5602	40	33	.	.	PROPN
ajmri-5602	40	34	,	,	PUNCT
ajmri-5602	40	35	2022	2022	NUM
ajmri-5602	40	36	;	;	PUNCT
ajmri-5602	40	37	soverchia	soverchia	NOUN
ajmri-5602	40	38	et	et	PROPN
ajmri-5602	40	39	al	al	PROPN
ajmri-5602	40	40	.	.	PROPN
ajmri-5602	40	41	,	,	PUNCT
ajmri-5602	40	42	2019	2019	NUM
ajmri-5602	40	43	)	)	PUNCT
ajmri-5602	40	44	.	.	PUNCT
ajmri-5602	41	1	although	although	SCONJ
ajmri-5602	41	2	managers	manager	NOUN
ajmri-5602	41	3	in	in	ADP
ajmri-5602	41	4	some	some	DET
ajmri-5602	41	5	regions	region	NOUN
ajmri-5602	41	6	have	have	VERB
ajmri-5602	41	7	favorable	favorable	ADJ
ajmri-5602	41	8	attitudes	attitude	NOUN
ajmri-5602	41	9	toward	toward	ADP
ajmri-5602	41	10	sustainability	sustainability	NOUN
ajmri-5602	41	11	,	,	PUNCT
ajmri-5602	41	12	resource	resource	NOUN
ajmri-5602	41	13	constraints	constraint	NOUN
ajmri-5602	41	14	and	and	CCONJ
ajmri-5602	41	15	industry	industry	NOUN
ajmri-5602	41	16	-	-	PUNCT
ajmri-5602	41	17	specific	specific	ADJ
ajmri-5602	41	18	challenges	challenge	NOUN
ajmri-5602	41	19	lead	lead	VERB
ajmri-5602	41	20	to	to	ADP
ajmri-5602	41	21	a	a	DET
ajmri-5602	41	22	wide	wide	ADJ
ajmri-5602	41	23	range	range	NOUN
ajmri-5602	41	24	of	of	ADP
ajmri-5602	41	25	actual	actual	ADJ
ajmri-5602	41	26	implementation	implementation	NOUN
ajmri-5602	41	27	(	(	PUNCT
ajmri-5602	41	28	rio	rio	NOUN
ajmri-5602	41	29	-	-	PUNCT
ajmri-5602	41	30	rama	rama	PROPN
ajmri-5602	41	31	et	et	PROPN
ajmri-5602	41	32	al	al	PROPN
ajmri-5602	41	33	.	.	PROPN
ajmri-5602	41	34	,	,	PUNCT
ajmri-5602	41	35	2018	2018	NUM
ajmri-5602	41	36	;	;	PUNCT
ajmri-5602	41	37	saygili	saygili	NOUN
ajmri-5602	41	38	et	et	PROPN
ajmri-5602	41	39	al	al	PROPN
ajmri-5602	41	40	.	.	PROPN
ajmri-5602	41	41	,	,	PUNCT
ajmri-5602	41	42	2023	2023	NUM
ajmri-5602	41	43	)	)	PUNCT
ajmri-5602	41	44	.	.	PUNCT
ajmri-5602	42	1	these	these	DET
ajmri-5602	42	2	differences	difference	NOUN
ajmri-5602	42	3	highlight	highlight	VERB
ajmri-5602	42	4	the	the	DET
ajmri-5602	42	5	need	need	NOUN
ajmri-5602	42	6	for	for	ADP
ajmri-5602	42	7	more	more	ADJ
ajmri-5602	42	8	context	context	NOUN
ajmri-5602	42	9	-	-	PUNCT
ajmri-5602	42	10	specific	specific	ADJ
ajmri-5602	42	11	,	,	PUNCT
ajmri-5602	42	12	comparative	comparative	ADJ
ajmri-5602	42	13	,	,	PUNCT
ajmri-5602	42	14	and	and	CCONJ
ajmri-5602	42	15	thorough	thorough	ADJ
ajmri-5602	42	16	studies	study	NOUN
ajmri-5602	42	17	to	to	PART
ajmri-5602	42	18	inform	inform	VERB
ajmri-5602	42	19	efficient	efficient	ADJ
ajmri-5602	42	20	policies	policy	NOUN
ajmri-5602	42	21	and	and	CCONJ
ajmri-5602	42	22	programs	program	NOUN
ajmri-5602	42	23	that	that	PRON
ajmri-5602	42	24	can	can	AUX
ajmri-5602	42	25	help	help	VERB
ajmri-5602	42	26	medium	medium	ADJ
ajmri-5602	42	27	-	-	PUNCT
ajmri-5602	42	28	sized	sized	ADJ
ajmri-5602	42	29	companies	company	NOUN
ajmri-5602	42	30	adopt	adopt	VERB
ajmri-5602	42	31	and	and	CCONJ
ajmri-5602	42	32	implement	implement	VERB
ajmri-5602	42	33	sustainability	sustainability	NOUN
ajmri-5602	42	34	(	(	PUNCT
ajmri-5602	42	35	kannan	kannan	PROPN
ajmri-5602	42	36	&	&	CCONJ
ajmri-5602	42	37	gambetta	gambetta	PROPN
ajmri-5602	42	38	,	,	PUNCT
ajmri-5602	42	39	2025	2025	NUM
ajmri-5602	42	40	;	;	PUNCT
ajmri-5602	42	41	machado	machado	PROPN
ajmri-5602	42	42	et	et	PROPN
ajmri-5602	42	43	al	al	PROPN
ajmri-5602	42	44	.	.	PROPN
ajmri-5602	42	45	,	,	PUNCT
ajmri-5602	42	46	2022	2022	NUM
ajmri-5602	42	47	;	;	PUNCT
ajmri-5602	42	48	orengo	orengo	NOUN
ajmri-5602	42	49	et	et	PROPN
ajmri-5602	42	50	al	al	PROPN
ajmri-5602	42	51	.	.	PROPN
ajmri-5602	42	52	,	,	PUNCT
ajmri-5602	42	53	2020	2020	NUM
ajmri-5602	42	54	;	;	PUNCT
ajmri-5602	42	55	moursellas	moursella	NOUN
ajmri-5602	42	56	et	et	PROPN
ajmri-5602	42	57	al	al	PROPN
ajmri-5602	42	58	.	.	PROPN
ajmri-5602	42	59	,	,	PUNCT
ajmri-5602	42	60	2020	2020	NUM
ajmri-5602	42	61	)	)	PUNCT
ajmri-5602	42	62	.	.	PUNCT
ajmri-5602	43	1	empirical	empirical	ADJ
ajmri-5602	43	2	data	datum	NOUN
ajmri-5602	43	3	indicate	indicate	VERB
ajmri-5602	43	4	that	that	SCONJ
ajmri-5602	43	5	taxation	taxation	NOUN
ajmri-5602	43	6	is	be	AUX
ajmri-5602	43	7	a	a	DET
ajmri-5602	43	8	significant	significant	ADJ
ajmri-5602	43	9	external	external	ADJ
ajmri-5602	43	10	force	force	NOUN
ajmri-5602	43	11	influencing	influence	VERB
ajmri-5602	43	12	the	the	DET
ajmri-5602	43	13	operations	operation	NOUN
ajmri-5602	43	14	,	,	PUNCT
ajmri-5602	43	15	profitability	profitability	NOUN
ajmri-5602	43	16	,	,	PUNCT
ajmri-5602	43	17	and	and	CCONJ
ajmri-5602	43	18	longterm	longterm	VERB
ajmri-5602	43	19	sustainability	sustainability	NOUN
ajmri-5602	43	20	of	of	ADP
ajmri-5602	43	21	businesses	business	NOUN
ajmri-5602	43	22	.	.	PUNCT
ajmri-5602	44	1	with	with	ADP
ajmri-5602	44	2	high	high	ADJ
ajmri-5602	44	3	administrative	administrative	ADJ
ajmri-5602	44	4	costs	cost	NOUN
ajmri-5602	44	5	and	and	CCONJ
ajmri-5602	44	6	constant	constant	ADJ
ajmri-5602	44	7	policy	policy	NOUN
ajmri-5602	44	8	changes	change	NOUN
ajmri-5602	44	9	presenting	present	VERB
ajmri-5602	44	10	especially	especially	ADV
ajmri-5602	44	11	challenging	challenge	VERB
ajmri-5602	44	12	obstacles	obstacle	NOUN
ajmri-5602	44	13	to	to	ADP
ajmri-5602	44	14	their	their	PRON
ajmri-5602	44	15	sustainability	sustainability	NOUN
ajmri-5602	44	16	and	and	CCONJ
ajmri-5602	44	17	market	market	NOUN
ajmri-5602	44	18	competitiveness	competitiveness	NOUN
ajmri-5602	44	19	(	(	PUNCT
ajmri-5602	44	20	pandey	pandey	PROPN
ajmri-5602	44	21	,	,	PUNCT
ajmri-5602	44	22	2025	2025	NUM
ajmri-5602	44	23	)	)	PUNCT
ajmri-5602	44	24	,	,	PUNCT
ajmri-5602	44	25	tax	tax	NOUN
ajmri-5602	44	26	rules	rule	NOUN
ajmri-5602	44	27	have	have	VERB
ajmri-5602	44	28	a	a	DET
ajmri-5602	44	29	direct	direct	ADJ
ajmri-5602	44	30	impact	impact	NOUN
ajmri-5602	44	31	on	on	ADP
ajmri-5602	44	32	small	small	ADJ
ajmri-5602	44	33	firms	firm	NOUN
ajmri-5602	44	34	,	,	PUNCT
ajmri-5602	44	35	influencing	influence	VERB
ajmri-5602	44	36	their	their	PRON
ajmri-5602	44	37	financial	financial	ADJ
ajmri-5602	44	38	health	health	NOUN
ajmri-5602	44	39	,	,	PUNCT
ajmri-5602	44	40	compliance	compliance	NOUN
ajmri-5602	44	41	obligations	obligation	NOUN
ajmri-5602	44	42	,	,	PUNCT
ajmri-5602	44	43	and	and	CCONJ
ajmri-5602	44	44	development	development	NOUN
ajmri-5602	44	45	prospects	prospect	NOUN
ajmri-5602	44	46	.	.	PUNCT
ajmri-5602	45	1	particularly	particularly	ADV
ajmri-5602	45	2	among	among	ADP
ajmri-5602	45	3	big	big	ADJ
ajmri-5602	45	4	,	,	PUNCT
ajmri-5602	45	5	state	state	NOUN
ajmri-5602	45	6	-	-	PUNCT
ajmri-5602	45	7	owned	own	VERB
ajmri-5602	45	8	,	,	PUNCT
ajmri-5602	45	9	or	or	CCONJ
ajmri-5602	45	10	heavily	heavily	ADV
ajmri-5602	45	11	polluting	pollute	VERB
ajmri-5602	45	12	companies	company	NOUN
ajmri-5602	45	13	,	,	PUNCT
ajmri-5602	45	14	environmental	environmental	ADJ
ajmri-5602	45	15	taxes	taxis	NOUN
ajmri-5602	45	16	—	—	PUNCT
ajmri-5602	45	17	including	include	VERB
ajmri-5602	45	18	carbon	carbon	NOUN
ajmri-5602	45	19	and	and	CCONJ
ajmri-5602	45	20	protection	protection	NOUN
ajmri-5602	45	21	taxes	taxis	NOUN
ajmri-5602	45	22	—	—	PUNCT
ajmri-5602	45	23	have	have	AUX
ajmri-5602	45	24	been	be	AUX
ajmri-5602	45	25	found	find	VERB
ajmri-5602	45	26	to	to	PART
ajmri-5602	45	27	drive	drive	VERB
ajmri-5602	45	28	corporate	corporate	ADJ
ajmri-5602	45	29	diversification	diversification	NOUN
ajmri-5602	45	30	,	,	PUNCT
ajmri-5602	45	31	green	green	ADJ
ajmri-5602	45	32	innovation	innovation	NOUN
ajmri-5602	45	33	,	,	PUNCT
ajmri-5602	45	34	and	and	CCONJ
ajmri-5602	45	35	improved	improved	ADJ
ajmri-5602	45	36	esg	esg	PROPN
ajmri-5602	45	37	(	(	PUNCT
ajmri-5602	45	38	environmental	environmental	ADJ
ajmri-5602	45	39	,	,	PUNCT
ajmri-5602	45	40	social	social	ADJ
ajmri-5602	45	41	,	,	PUNCT
ajmri-5602	45	42	and	and	CCONJ
ajmri-5602	45	43	governance	governance	NOUN
ajmri-5602	45	44	)	)	PUNCT
ajmri-5602	45	45	performance	performance	NOUN
ajmri-5602	45	46	,	,	PUNCT
ajmri-5602	45	47	hence	hence	ADV
ajmri-5602	45	48	promoting	promote	VERB
ajmri-5602	45	49	sustainable	sustainable	ADJ
ajmri-5602	45	50	development	development	NOUN
ajmri-5602	45	51	and	and	CCONJ
ajmri-5602	45	52	operational	operational	ADJ
ajmri-5602	45	53	flexibility	flexibility	NOUN
ajmri-5602	45	54	(	(	PUNCT
ajmri-5602	45	55	abriam	abriam	PROPN
ajmri-5602	45	56	,	,	PUNCT
ajmri-5602	45	57	2023	2023	NUM
ajmri-5602	45	58	;	;	PUNCT
ajmri-5602	45	59	duan	duan	PROPN
ajmri-5602	45	60	et	et	PROPN
ajmri-5602	45	61	al	al	PROPN
ajmri-5602	45	62	.	.	PROPN
ajmri-5602	45	63	,	,	PUNCT
ajmri-5602	45	64	2024	2024	NUM
ajmri-5602	45	65	;	;	PUNCT
ajmri-5602	45	66	hu	hu	PROPN
ajmri-5602	45	67	et	et	PROPN
ajmri-5602	45	68	al	al	PROPN
ajmri-5602	45	69	.	.	PROPN
ajmri-5602	45	70	,	,	PUNCT
ajmri-5602	45	71	2024	2024	NUM
ajmri-5602	45	72	;	;	PUNCT
ajmri-5602	45	73	zhao	zhao	PROPN
ajmri-5602	45	74	et	et	PROPN
ajmri-5602	45	75	al	al	PROPN
ajmri-5602	45	76	.	.	PROPN
ajmri-5602	45	77	,	,	PUNCT
ajmri-5602	45	78	2022	2022	NUM
ajmri-5602	45	79	)	)	PUNCT
ajmri-5602	45	80	.	.	PUNCT
ajmri-5602	46	1	for	for	ADP
ajmri-5602	46	2	state	state	NOUN
ajmri-5602	46	3	-	-	PUNCT
ajmri-5602	46	4	owned	own	VERB
ajmri-5602	46	5	companies	company	NOUN
ajmri-5602	46	6	,	,	PUNCT
ajmri-5602	46	7	environmental	environmental	ADJ
ajmri-5602	46	8	taxes	taxis	NOUN
ajmri-5602	46	9	may	may	AUX
ajmri-5602	46	10	have	have	VERB
ajmri-5602	46	11	either	either	CCONJ
ajmri-5602	46	12	a	a	DET
ajmri-5602	46	13	negative	negative	ADJ
ajmri-5602	46	14	or	or	CCONJ
ajmri-5602	46	15	negligible	negligible	ADJ
ajmri-5602	46	16	effect	effect	NOUN
ajmri-5602	46	17	;	;	PUNCT
ajmri-5602	46	18	for	for	ADP
ajmri-5602	46	19	private	private	ADJ
ajmri-5602	46	20	businesses	business	NOUN
ajmri-5602	46	21	,	,	PUNCT
ajmri-5602	46	22	they	they	PRON
ajmri-5602	46	23	may	may	AUX
ajmri-5602	46	24	initially	initially	ADV
ajmri-5602	46	25	improve	improve	VERB
ajmri-5602	46	26	financial	financial	ADJ
ajmri-5602	46	27	and	and	CCONJ
ajmri-5602	46	28	environmental	environmental	ADJ
ajmri-5602	46	29	-	-	PUNCT
ajmri-5602	46	30	social	social	ADJ
ajmri-5602	46	31	performance	performance	NOUN
ajmri-5602	46	32	up	up	ADP
ajmri-5602	46	33	to	to	ADP
ajmri-5602	46	34	a	a	DET
ajmri-5602	46	35	point	point	NOUN
ajmri-5602	46	36	,	,	PUNCT
ajmri-5602	46	37	after	after	ADP
ajmri-5602	46	38	which	which	PRON
ajmri-5602	46	39	the	the	DET
ajmri-5602	46	40	effect	effect	NOUN
ajmri-5602	46	41	reverses	reverse	VERB
ajmri-5602	46	42	(	(	PUNCT
ajmri-5602	46	43	zhao	zhao	PROPN
ajmri-5602	46	44	et	et	PROPN
ajmri-5602	46	45	al	al	PROPN
ajmri-5602	46	46	.	.	PROPN
ajmri-5602	46	47	,	,	PUNCT
ajmri-5602	46	48	2022	2022	NUM
ajmri-5602	46	49	)	)	PUNCT
ajmri-5602	46	50	.	.	PUNCT
ajmri-5602	47	1	highly	highly	ADV
ajmri-5602	47	2	or	or	CCONJ
ajmri-5602	47	3	inappropriately	inappropriately	ADV
ajmri-5602	47	4	designed	design	VERB
ajmri-5602	47	5	taxes	taxis	NOUN
ajmri-5602	47	6	can	can	AUX
ajmri-5602	47	7	hinder	hinder	VERB
ajmri-5602	47	8	social	social	ADJ
ajmri-5602	47	9	innovation	innovation	NOUN
ajmri-5602	47	10	and	and	CCONJ
ajmri-5602	47	11	slow	slow	VERB
ajmri-5602	47	12	down	down	ADP
ajmri-5602	47	13	the	the	DET
ajmri-5602	47	14	achievement	achievement	NOUN
ajmri-5602	47	15	of	of	ADP
ajmri-5602	47	16	sustainable	sustainable	ADJ
ajmri-5602	47	17	development	development	NOUN
ajmri-5602	47	18	goals	goal	NOUN
ajmri-5602	47	19	in	in	ADP
ajmri-5602	47	20	developing	develop	VERB
ajmri-5602	47	21	countries	country	NOUN
ajmri-5602	47	22	,	,	PUNCT
ajmri-5602	47	23	thereby	thereby	ADV
ajmri-5602	47	24	emphasizing	emphasize	VERB
ajmri-5602	47	25	the	the	DET
ajmri-5602	47	26	need	need	NOUN
ajmri-5602	47	27	for	for	ADP
ajmri-5602	47	28	tax	tax	NOUN
ajmri-5602	47	29	policies	policy	NOUN
ajmri-5602	47	30	that	that	PRON
ajmri-5602	47	31	are	be	AUX
ajmri-5602	47	32	sensitive	sensitive	ADJ
ajmri-5602	47	33	to	to	ADP
ajmri-5602	47	34	local	local	ADJ
ajmri-5602	47	35	administrative	administrative	ADJ
ajmri-5602	47	36	capabilities	capability	NOUN
ajmri-5602	47	37	and	and	CCONJ
ajmri-5602	47	38	business	business	NOUN
ajmri-5602	47	39	realities	reality	NOUN
ajmri-5602	47	40	(	(	PUNCT
ajmri-5602	47	41	asongu	asongu	PROPN
ajmri-5602	47	42	&	&	CCONJ
ajmri-5602	47	43	kouam	kouam	PROPN
ajmri-5602	47	44	,	,	PUNCT
ajmri-5602	47	45	2022	2022	NUM
ajmri-5602	47	46	;	;	PUNCT
ajmri-5602	47	47	ng	ng	PROPN
ajmri-5602	47	48	,	,	PUNCT
ajmri-5602	47	49	2024	2024	NUM
ajmri-5602	47	50	)	)	PUNCT
ajmri-5602	47	51	.	.	PUNCT
ajmri-5602	48	1	moreover	moreover	ADV
ajmri-5602	48	2	,	,	PUNCT
ajmri-5602	48	3	tax	tax	NOUN
ajmri-5602	48	4	evasion	evasion	NOUN
ajmri-5602	48	5	is	be	AUX
ajmri-5602	48	6	increasingly	increasingly	ADV
ajmri-5602	48	7	recognized	recognize	VERB
ajmri-5602	48	8	as	as	ADP
ajmri-5602	48	9	a	a	DET
ajmri-5602	48	10	sustainability	sustainability	NOUN
ajmri-5602	48	11	issue	issue	NOUN
ajmri-5602	48	12	that	that	PRON
ajmri-5602	48	13	undermines	undermine	VERB
ajmri-5602	48	14	regulatory	regulatory	ADJ
ajmri-5602	48	15	compliance	compliance	NOUN
ajmri-5602	48	16	and	and	CCONJ
ajmri-5602	48	17	corporate	corporate	ADJ
ajmri-5602	48	18	integrity	integrity	NOUN
ajmri-5602	48	19	,	,	PUNCT
ajmri-5602	48	20	suggesting	suggest	VERB
ajmri-5602	48	21	that	that	SCONJ
ajmri-5602	48	22	equitable	equitable	ADJ
ajmri-5602	48	23	tax	tax	NOUN
ajmri-5602	48	24	practices	practice	NOUN
ajmri-5602	48	25	are	be	AUX
ajmri-5602	48	26	essential	essential	ADJ
ajmri-5602	48	27	to	to	ADP
ajmri-5602	48	28	long	long	ADJ
ajmri-5602	48	29	-	-	PUNCT
ajmri-5602	48	30	term	term	NOUN
ajmri-5602	48	31	business	business	NOUN
ajmri-5602	48	32	and	and	CCONJ
ajmri-5602	48	33	social	social	ADJ
ajmri-5602	48	34	well	well	ADV
ajmri-5602	48	35	-	-	PUNCT
ajmri-5602	48	36	being	be	AUX
ajmri-5602	48	37	(	(	PUNCT
ajmri-5602	48	38	bird	bird	PROPN
ajmri-5602	48	39	&	&	CCONJ
ajmri-5602	48	40	davis	davis	PROPN
ajmri-5602	48	41	-	-	PUNCT
ajmri-5602	48	42	nozemack	nozemack	NOUN
ajmri-5602	48	43	,	,	PUNCT
ajmri-5602	48	44	2018	2018	NUM
ajmri-5602	48	45	)	)	PUNCT
ajmri-5602	48	46	.	.	PUNCT
ajmri-5602	49	1	sustainability	sustainability	NOUN
ajmri-5602	49	2	also	also	ADV
ajmri-5602	49	3	depends	depend	VERB
ajmri-5602	49	4	on	on	ADP
ajmri-5602	49	5	the	the	DET
ajmri-5602	49	6	connection	connection	NOUN
ajmri-5602	49	7	between	between	ADP
ajmri-5602	49	8	accounting	accounting	NOUN
ajmri-5602	49	9	and	and	CCONJ
ajmri-5602	49	10	taxation	taxation	NOUN
ajmri-5602	49	11	,	,	PUNCT
ajmri-5602	49	12	as	as	SCONJ
ajmri-5602	49	13	transparent	transparent	ADJ
ajmri-5602	49	14	financial	financial	ADJ
ajmri-5602	49	15	reporting	reporting	NOUN
ajmri-5602	49	16	and	and	CCONJ
ajmri-5602	49	17	sensible	sensible	ADJ
ajmri-5602	49	18	tax	tax	NOUN
ajmri-5602	49	19	policies	policy	NOUN
ajmri-5602	49	20	help	help	VERB
ajmri-5602	49	21	to	to	PART
ajmri-5602	49	22	ensure	ensure	VERB
ajmri-5602	49	23	financial	financial	ADJ
ajmri-5602	49	24	stability	stability	NOUN
ajmri-5602	49	25	and	and	CCONJ
ajmri-5602	49	26	responsible	responsible	ADJ
ajmri-5602	49	27	resource	resource	NOUN
ajmri-5602	49	28	use	use	NOUN
ajmri-5602	49	29	(	(	PUNCT
ajmri-5602	49	30	băcanu	băcanu	NOUN
ajmri-5602	49	31	,	,	PUNCT
ajmri-5602	49	32	2017	2017	NUM
ajmri-5602	49	33	;	;	PUNCT
ajmri-5602	49	34	polyatykina	polyatykina	PROPN
ajmri-5602	49	35	,	,	PUNCT
ajmri-5602	49	36	2023	2023	NUM
ajmri-5602	49	37	)	)	PUNCT
ajmri-5602	49	38	.	.	PUNCT
ajmri-5602	50	1	overall	overall	ADJ
ajmri-5602	50	2	,	,	PUNCT
ajmri-5602	50	3	empirical	empirical	ADJ
ajmri-5602	50	4	research	research	NOUN
ajmri-5602	50	5	indicates	indicate	VERB
ajmri-5602	50	6	that	that	SCONJ
ajmri-5602	50	7	well	well	ADV
ajmri-5602	50	8	-	-	PUNCT
ajmri-5602	50	9	designed	design	VERB
ajmri-5602	50	10	,	,	PUNCT
ajmri-5602	50	11	balanced	balanced	ADJ
ajmri-5602	50	12	tax	tax	NOUN
ajmri-5602	50	13	policies	policy	NOUN
ajmri-5602	50	14	can	can	AUX
ajmri-5602	50	15	promote	promote	VERB
ajmri-5602	50	16	enterprise	enterprise	NOUN
ajmri-5602	50	17	profitability	profitability	NOUN
ajmri-5602	50	18	and	and	CCONJ
ajmri-5602	50	19	sustainability	sustainability	NOUN
ajmri-5602	50	20	,	,	PUNCT
ajmri-5602	50	21	whereas	whereas	SCONJ
ajmri-5602	50	22	poorly	poorly	ADV
ajmri-5602	50	23	structured	structured	ADJ
ajmri-5602	50	24	or	or	CCONJ
ajmri-5602	50	25	excessive	excessive	ADJ
ajmri-5602	50	26	taxation	taxation	NOUN
ajmri-5602	50	27	can	can	AUX
ajmri-5602	50	28	hinder	hinder	VERB
ajmri-5602	50	29	development	development	NOUN
ajmri-5602	50	30	and	and	CCONJ
ajmri-5602	50	31	innovation	innovation	NOUN
ajmri-5602	50	32	(	(	PUNCT
ajmri-5602	50	33	asongu	asongu	PROPN
ajmri-5602	50	34	&	&	CCONJ
ajmri-5602	50	35	kouam	kouam	PROPN
ajmri-5602	50	36	,	,	PUNCT
ajmri-5602	50	37	2022	2022	NUM
ajmri-5602	50	38	;	;	PUNCT
ajmri-5602	50	39	duan	duan	PROPN
ajmri-5602	50	40	et	et	PROPN
ajmri-5602	50	41	al	al	PROPN
ajmri-5602	50	42	.	.	PROPN
ajmri-5602	50	43	,	,	PUNCT
ajmri-5602	50	44	2018	2018	NUM
ajmri-5602	50	45	;	;	PUNCT
ajmri-5602	50	46	hu	hu	PROPN
ajmri-5602	50	47	et	et	PROPN
ajmri-5602	50	48	al	al	PROPN
ajmri-5602	50	49	.	.	PROPN
ajmri-5602	50	50	,	,	PUNCT
ajmri-5602	50	51	2024	2024	NUM
ajmri-5602	50	52	;	;	PUNCT
ajmri-5602	50	53	pandey	pandey	PROPN
ajmri-5602	50	54	,	,	PUNCT
ajmri-5602	50	55	2025	2025	NUM
ajmri-5602	50	56	;	;	PUNCT
ajmri-5602	50	57	zhao	zhao	PROPN
ajmri-5602	50	58	et	et	PROPN
ajmri-5602	50	59	al	al	PROPN
ajmri-5602	50	60	.	.	PROPN
ajmri-5602	50	61	,	,	PUNCT
ajmri-5602	50	62	2022	2022	NUM
ajmri-5602	50	63	)	)	PUNCT
ajmri-5602	50	64	.	.	PUNCT
ajmri-5602	51	1	empirical	empirical	ADJ
ajmri-5602	51	2	studies	study	NOUN
ajmri-5602	51	3	reveal	reveal	VERB
ajmri-5602	51	4	several	several	ADJ
ajmri-5602	51	5	knowledge	knowledge	NOUN
ajmri-5602	51	6	gaps	gap	NOUN
ajmri-5602	51	7	regarding	regard	VERB
ajmri-5602	51	8	the	the	DET
ajmri-5602	51	9	impact	impact	NOUN
ajmri-5602	51	10	of	of	ADP
ajmri-5602	51	11	taxation	taxation	NOUN
ajmri-5602	51	12	on	on	ADP
ajmri-5602	51	13	corporate	corporate	ADJ
ajmri-5602	51	14	activities	activity	NOUN
ajmri-5602	51	15	,	,	PUNCT
ajmri-5602	51	16	profitability	profitability	NOUN
ajmri-5602	51	17	,	,	PUNCT
ajmri-5602	51	18	and	and	CCONJ
ajmri-5602	51	19	long	long	ADJ
ajmri-5602	51	20	-	-	PUNCT
ajmri-5602	51	21	term	term	NOUN
ajmri-5602	51	22	sustainability	sustainability	NOUN
ajmri-5602	51	23	.	.	PUNCT
ajmri-5602	52	1	although	although	SCONJ
ajmri-5602	52	2	research	research	NOUN
ajmri-5602	52	3	indicates	indicate	VERB
ajmri-5602	52	4	that	that	SCONJ
ajmri-5602	52	5	tax	tax	NOUN
ajmri-5602	52	6	policies	policy	NOUN
ajmri-5602	52	7	,	,	PUNCT
ajmri-5602	52	8	particularly	particularly	ADV
ajmri-5602	52	9	environmental	environmental	ADJ
ajmri-5602	52	10	and	and	CCONJ
ajmri-5602	52	11	corporate	corporate	ADJ
ajmri-5602	52	12	taxes	taxis	NOUN
ajmri-5602	52	13	,	,	PUNCT
ajmri-5602	52	14	can	can	AUX
ajmri-5602	52	15	influence	influence	VERB
ajmri-5602	52	16	firm	firm	ADJ
ajmri-5602	52	17	behavior	behavior	NOUN
ajmri-5602	52	18	,	,	PUNCT
ajmri-5602	52	19	profitability	profitability	NOUN
ajmri-5602	52	20	,	,	PUNCT
ajmri-5602	52	21	and	and	CCONJ
ajmri-5602	52	22	green	green	ADJ
ajmri-5602	52	23	innovation	innovation	NOUN
ajmri-5602	52	24	,	,	PUNCT
ajmri-5602	52	25	the	the	DET
ajmri-5602	52	26	consequences	consequence	NOUN
ajmri-5602	52	27	are	be	AUX
ajmri-5602	52	28	often	often	ADV
ajmri-5602	52	29	contextdependent	contextdependent	ADJ
ajmri-5602	52	30	and	and	CCONJ
ajmri-5602	52	31	vary	vary	VERB
ajmri-5602	52	32	according	accord	VERB
ajmri-5602	52	33	to	to	ADP
ajmri-5602	52	34	firm	firm	ADJ
ajmri-5602	52	35	size	size	NOUN
ajmri-5602	52	36	,	,	PUNCT
ajmri-5602	52	37	ownership	ownership	NOUN
ajmri-5602	52	38	,	,	PUNCT
ajmri-5602	52	39	and	and	CCONJ
ajmri-5602	52	40	industry	industry	NOUN
ajmri-5602	52	41	.	.	PUNCT
ajmri-5602	53	1	environmental	environmental	ADJ
ajmri-5602	53	2	taxes	taxis	NOUN
ajmri-5602	53	3	,	,	PUNCT
ajmri-5602	53	4	for	for	ADP
ajmri-5602	53	5	instance	instance	NOUN
ajmri-5602	53	6	,	,	PUNCT
ajmri-5602	53	7	help	help	VERB
ajmri-5602	53	8	to	to	PART
ajmri-5602	53	9	boost	boost	VERB
ajmri-5602	53	10	esg	esg	NOUN
ajmri-5602	53	11	performance	performance	NOUN
ajmri-5602	53	12	and	and	CCONJ
ajmri-5602	53	13	promote	promote	VERB
ajmri-5602	53	14	green	green	ADJ
ajmri-5602	53	15	innovation	innovation	NOUN
ajmri-5602	53	16	;	;	PUNCT
ajmri-5602	53	17	however	however	ADV
ajmri-5602	53	18	,	,	PUNCT
ajmri-5602	53	19	their	their	PRON
ajmri-5602	53	20	effects	effect	NOUN
ajmri-5602	53	21	are	be	AUX
ajmri-5602	53	22	more	more	ADV
ajmri-5602	53	23	noticeable	noticeable	ADJ
ajmri-5602	53	24	in	in	ADP
ajmri-5602	53	25	big	big	ADJ
ajmri-5602	53	26	or	or	CCONJ
ajmri-5602	53	27	state	state	NOUN
ajmri-5602	53	28	-	-	PUNCT
ajmri-5602	53	29	owned	own	VERB
ajmri-5602	53	30	companies	company	NOUN
ajmri-5602	53	31	;	;	PUNCT
ajmri-5602	53	32	in	in	ADP
ajmri-5602	53	33	smaller	small	ADJ
ajmri-5602	53	34	businesses	business	NOUN
ajmri-5602	53	35	,	,	PUNCT
ajmri-5602	53	36	the	the	DET
ajmri-5602	53	37	high	high	ADJ
ajmri-5602	53	38	compliance	compliance	NOUN
ajmri-5602	53	39	costs	cost	NOUN
ajmri-5602	53	40	and	and	CCONJ
ajmri-5602	53	41	administrative	administrative	ADJ
ajmri-5602	53	42	burden	burden	NOUN
ajmri-5602	53	43	might	might	AUX
ajmri-5602	53	44	impede	impede	VERB
ajmri-5602	53	45	growth	growth	NOUN
ajmri-5602	53	46	and	and	CCONJ
ajmri-5602	53	47	sustainability	sustainability	NOUN
ajmri-5602	53	48	,	,	PUNCT
ajmri-5602	53	49	but	but	CCONJ
ajmri-5602	53	50	research	research	NOUN
ajmri-5602	53	51	on	on	ADP
ajmri-5602	53	52	how	how	SCONJ
ajmri-5602	53	53	to	to	PART
ajmri-5602	53	54	tailor	tailor	VERB
ajmri-5602	53	55	tax	tax	NOUN
ajmri-5602	53	56	systems	system	NOUN
ajmri-5602	53	57	to	to	ADP
ajmri-5602	53	58	their	their	PRON
ajmri-5602	53	59	needs	need	NOUN
ajmri-5602	53	60	is	be	AUX
ajmri-5602	53	61	limited	limit	VERB
ajmri-5602	53	62	(	(	PUNCT
ajmri-5602	53	63	asongu	asongu	PROPN
ajmri-5602	53	64	&	&	CCONJ
ajmri-5602	53	65	kouam	kouam	PROPN
ajmri-5602	53	66	,	,	PUNCT
ajmri-5602	53	67	2022	2022	NUM
ajmri-5602	53	68	;	;	PUNCT
ajmri-5602	53	69	cortez	cortez	PROPN
ajmri-5602	53	70	et	et	PROPN
ajmri-5602	53	71	al	al	PROPN
ajmri-5602	53	72	.	.	PROPN
ajmri-5602	53	73	,	,	PUNCT
ajmri-5602	53	74	2024	2024	NUM
ajmri-5602	53	75	;	;	PUNCT
ajmri-5602	53	76	pandey	pandey	PROPN
ajmri-5602	53	77	,	,	PUNCT
ajmri-5602	53	78	2025	2025	NUM
ajmri-5602	53	79	)	)	PUNCT
ajmri-5602	53	80	.	.	PUNCT
ajmri-5602	54	1	tax	tax	NOUN
ajmri-5602	54	2	avoidance	avoidance	NOUN
ajmri-5602	54	3	and	and	CCONJ
ajmri-5602	54	4	sustainability	sustainability	NOUN
ajmri-5602	54	5	are	be	AUX
ajmri-5602	54	6	underinvestigated	underinvestigate	VERB
ajmri-5602	54	7	;	;	PUNCT
ajmri-5602	54	8	calls	call	NOUN
ajmri-5602	54	9	for	for	ADP
ajmri-5602	54	10	incorporating	incorporate	VERB
ajmri-5602	54	11	tax	tax	NOUN
ajmri-5602	54	12	justice	justice	NOUN
ajmri-5602	54	13	into	into	ADP
ajmri-5602	54	14	more	more	ADV
ajmri-5602	54	15	comprehensive	comprehensive	ADJ
ajmri-5602	54	16	sustainability	sustainability	NOUN
ajmri-5602	54	17	metrics	metric	NOUN
ajmri-5602	54	18	and	and	CCONJ
ajmri-5602	54	19	corporate	corporate	ADJ
ajmri-5602	54	20	responsibility	responsibility	NOUN
ajmri-5602	54	21	frameworks	framework	NOUN
ajmri-5602	54	22	are	be	AUX
ajmri-5602	54	23	widespread	widespread	ADJ
ajmri-5602	54	24	(	(	PUNCT
ajmri-5602	54	25	bird	bird	PROPN
ajmri-5602	54	26	&	&	CCONJ
ajmri-5602	54	27	davis	davis	PROPN
ajmri-5602	54	28	-	-	PUNCT
ajmri-5602	54	29	nozemack	nozemack	NOUN
ajmri-5602	54	30	,	,	PUNCT
ajmri-5602	54	31	2018	2018	NUM
ajmri-5602	54	32	;	;	PUNCT
ajmri-5602	54	33	ng	ng	PROPN
ajmri-5602	54	34	,	,	PUNCT
ajmri-5602	54	35	2024	2024	NUM
ajmri-5602	54	36	)	)	PUNCT
ajmri-5602	54	37	.	.	PUNCT
ajmri-5602	55	1	furthermore	furthermore	ADV
ajmri-5602	55	2	,	,	PUNCT
ajmri-5602	55	3	most	most	ADV
ajmri-5602	55	4	empirical	empirical	ADJ
ajmri-5602	55	5	studies	study	NOUN
ajmri-5602	55	6	focus	focus	VERB
ajmri-5602	55	7	on	on	ADP
ajmri-5602	55	8	particular	particular	ADJ
ajmri-5602	55	9	regions	region	NOUN
ajmri-5602	55	10	or	or	CCONJ
ajmri-5602	55	11	sectors	sector	NOUN
ajmri-5602	55	12	,	,	PUNCT
ajmri-5602	55	13	thereby	thereby	ADV
ajmri-5602	55	14	leaving	leave	VERB
ajmri-5602	55	15	a	a	DET
ajmri-5602	55	16	gap	gap	NOUN
ajmri-5602	55	17	in	in	ADP
ajmri-5602	55	18	comparative	comparative	ADJ
ajmri-5602	55	19	,	,	PUNCT
ajmri-5602	55	20	cross	cross	ADJ
ajmri-5602	55	21	-	-	ADJ
ajmri-5602	55	22	country	country	ADJ
ajmri-5602	55	23	research	research	NOUN
ajmri-5602	55	24	and	and	CCONJ
ajmri-5602	55	25	in	in	ADP
ajmri-5602	55	26	understanding	understand	VERB
ajmri-5602	55	27	the	the	DET
ajmri-5602	55	28	long	long	ADJ
ajmri-5602	55	29	-	-	PUNCT
ajmri-5602	55	30	term	term	NOUN
ajmri-5602	55	31	effects	effect	NOUN
ajmri-5602	55	32	of	of	ADP
ajmri-5602	55	33	tax	tax	NOUN
ajmri-5602	55	34	changes	change	NOUN
ajmri-5602	55	35	on	on	ADP
ajmri-5602	55	36	business	business	NOUN
ajmri-5602	55	37	resilience	resilience	NOUN
ajmri-5602	55	38	(	(	PUNCT
ajmri-5602	55	39	asongu	asongu	PROPN
ajmri-5602	55	40	&	&	CCONJ
ajmri-5602	55	41	kouam	kouam	PROPN
ajmri-5602	55	42	,	,	PUNCT
ajmri-5602	55	43	2022	2022	NUM
ajmri-5602	55	44	;	;	PUNCT
ajmri-5602	55	45	pandey	pandey	PROPN
ajmri-5602	55	46	,	,	PUNCT
ajmri-5602	55	47	2025	2025	NUM
ajmri-5602	55	48	;	;	PUNCT
ajmri-5602	55	49	soufiene	soufiene	NOUN
ajmri-5602	55	50	et	et	PROPN
ajmri-5602	55	51	al	al	PROPN
ajmri-5602	55	52	.	.	PROPN
ajmri-5602	55	53	,	,	PUNCT
ajmri-5602	55	54	2024	2024	NUM
ajmri-5602	55	55	)	)	PUNCT
ajmri-5602	55	56	.	.	PUNCT
ajmri-5602	56	1	finally	finally	ADV
ajmri-5602	56	2	,	,	PUNCT
ajmri-5602	56	3	the	the	DET
ajmri-5602	56	4	generalizability	generalizability	NOUN
ajmri-5602	56	5	of	of	ADP
ajmri-5602	56	6	the	the	DET
ajmri-5602	56	7	results	result	NOUN
ajmri-5602	56	8	is	be	AUX
ajmri-5602	56	9	further	far	ADV
ajmri-5602	56	10	constrained	constrain	VERB
ajmri-5602	56	11	by	by	ADP
ajmri-5602	56	12	methodological	methodological	ADJ
ajmri-5602	56	13	flaws	flaw	NOUN
ajmri-5602	56	14	,	,	PUNCT
ajmri-5602	56	15	including	include	VERB
ajmri-5602	56	16	reliance	reliance	NOUN
ajmri-5602	56	17	on	on	ADP
ajmri-5602	56	18	non	non	ADJ
ajmri-5602	56	19	-	-	ADJ
ajmri-5602	56	20	representative	representative	ADJ
ajmri-5602	56	21	samples	sample	NOUN
ajmri-5602	56	22	or	or	CCONJ
ajmri-5602	56	23	a	a	DET
ajmri-5602	56	24	lack	lack	NOUN
ajmri-5602	56	25	of	of	ADP
ajmri-5602	56	26	longitudinal	longitudinal	ADJ
ajmri-5602	56	27	data	datum	NOUN
ajmri-5602	56	28	,	,	PUNCT
ajmri-5602	56	29	which	which	PRON
ajmri-5602	56	30	highlights	highlight	VERB
ajmri-5602	56	31	the	the	DET
ajmri-5602	56	32	need	need	NOUN
ajmri-5602	56	33	for	for	ADP
ajmri-5602	56	34	more	more	ADV
ajmri-5602	56	35	thorough	thorough	ADJ
ajmri-5602	56	36	,	,	PUNCT
ajmri-5602	56	37	multidimensional	multidimensional	ADJ
ajmri-5602	56	38	research	research	NOUN
ajmri-5602	56	39	in	in	ADP
ajmri-5602	56	40	this	this	DET
ajmri-5602	56	41	sector	sector	NOUN
ajmri-5602	56	42	(	(	PUNCT
ajmri-5602	56	43	asongu	asongu	PROPN
ajmri-5602	56	44	&	&	CCONJ
ajmri-5602	56	45	kouam	kouam	PROPN
ajmri-5602	56	46	,	,	PUNCT
ajmri-5602	56	47	2022	2022	NUM
ajmri-5602	56	48	;	;	PUNCT
ajmri-5602	56	49	soufiene	soufiene	NOUN
ajmri-5602	56	50	et	et	PROPN
ajmri-5602	56	51	al	al	PROPN
ajmri-5602	56	52	.	.	PROPN
ajmri-5602	56	53	,	,	PUNCT
ajmri-5602	56	54	2025	2025	NUM
ajmri-5602	56	55	)	)	PUNCT
ajmri-5602	56	56	.	.	PUNCT
ajmri-5602	57	1	empirical	empirical	ADJ
ajmri-5602	57	2	studies	study	NOUN
ajmri-5602	57	3	demonstrate	demonstrate	VERB
ajmri-5602	57	4	the	the	DET
ajmri-5602	57	5	numerous	numerous	ADJ
ajmri-5602	57	6	barriers	barrier	NOUN
ajmri-5602	57	7	that	that	PRON
ajmri-5602	57	8	progressive	progressive	ADJ
ajmri-5602	57	9	taxation	taxation	NOUN
ajmri-5602	57	10	,	,	PUNCT
ajmri-5602	57	11	revenue	revenue	NOUN
ajmri-5602	57	12	allocation	allocation	NOUN
ajmri-5602	57	13	,	,	PUNCT
ajmri-5602	57	14	and	and	CCONJ
ajmri-5602	57	15	tax	tax	NOUN
ajmri-5602	57	16	compliance	compliance	NOUN
ajmri-5602	57	17	create	create	VERB
ajmri-5602	57	18	for	for	ADP
ajmri-5602	57	19	corporate	corporate	ADJ
ajmri-5602	57	20	sustainability	sustainability	NOUN
ajmri-5602	57	21	,	,	PUNCT
ajmri-5602	57	22	particularly	particularly	ADV
ajmri-5602	57	23	for	for	ADP
ajmri-5602	57	24	small	small	ADJ
ajmri-5602	57	25	and	and	CCONJ
ajmri-5602	57	26	medium	medium	ADJ
ajmri-5602	57	27	-	-	PUNCT
ajmri-5602	57	28	sized	sized	ADJ
ajmri-5602	57	29	enterprises	enterprise	NOUN
ajmri-5602	57	30	(	(	PUNCT
ajmri-5602	57	31	smes	sme	NOUN
ajmri-5602	57	32	)	)	PUNCT
ajmri-5602	57	33	.	.	PUNCT
ajmri-5602	58	1	high	high	ADJ
ajmri-5602	58	2	pa	pa	PROPN
ajmri-5602	58	3	ge	ge	PROPN
ajmri-5602	58	4	76	76	NUM
ajmri-5602	59	1	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	59	2	am	am	NOUN
ajmri-5602	59	3	.	.	PUNCT
ajmri-5602	60	1	j.	j.	PROPN
ajmri-5602	60	2	multidis	multidis	PROPN
ajmri-5602	60	3	.	.	PUNCT
ajmri-5602	61	1	res	re	NOUN
ajmri-5602	61	2	.	.	PUNCT
ajmri-5602	62	1	innov	innov	PROPN
ajmri-5602	62	2	.	.	PUNCT
ajmri-5602	63	1	4(5	4(5	NUM
ajmri-5602	63	2	)	)	PUNCT
ajmri-5602	64	1	74	74	NUM
ajmri-5602	64	2	-	-	SYM
ajmri-5602	64	3	88	88	NUM
ajmri-5602	64	4	,	,	PUNCT
ajmri-5602	64	5	2025	2025	NUM
ajmri-5602	64	6	administrative	administrative	ADJ
ajmri-5602	64	7	expenses	expense	NOUN
ajmri-5602	64	8	,	,	PUNCT
ajmri-5602	64	9	constant	constant	ADJ
ajmri-5602	64	10	changes	change	NOUN
ajmri-5602	64	11	in	in	ADP
ajmri-5602	64	12	tax	tax	NOUN
ajmri-5602	64	13	laws	law	NOUN
ajmri-5602	64	14	,	,	PUNCT
ajmri-5602	64	15	and	and	CCONJ
ajmri-5602	64	16	constrained	constrained	ADJ
ajmri-5602	64	17	resources	resource	NOUN
ajmri-5602	64	18	present	present	VERB
ajmri-5602	64	19	significant	significant	ADJ
ajmri-5602	64	20	challenges	challenge	NOUN
ajmri-5602	64	21	for	for	ADP
ajmri-5602	64	22	smes	sme	NOUN
ajmri-5602	64	23	,	,	PUNCT
ajmri-5602	64	24	making	make	VERB
ajmri-5602	64	25	tax	tax	NOUN
ajmri-5602	64	26	compliance	compliance	NOUN
ajmri-5602	64	27	a	a	DET
ajmri-5602	64	28	difficult	difficult	ADJ
ajmri-5602	64	29	task	task	NOUN
ajmri-5602	64	30	that	that	PRON
ajmri-5602	64	31	endangers	endanger	VERB
ajmri-5602	64	32	their	their	PRON
ajmri-5602	64	33	long	long	ADJ
ajmri-5602	64	34	-	-	PUNCT
ajmri-5602	64	35	term	term	NOUN
ajmri-5602	64	36	sustainability	sustainability	NOUN
ajmri-5602	64	37	(	(	PUNCT
ajmri-5602	64	38	emeka	emeka	PROPN
ajmri-5602	64	39	et	et	PROPN
ajmri-5602	64	40	al	al	PROPN
ajmri-5602	64	41	.	.	PROPN
ajmri-5602	64	42	,	,	PUNCT
ajmri-5602	64	43	2021	2021	NUM
ajmri-5602	64	44	;	;	PUNCT
ajmri-5602	64	45	pandey	pandey	PROPN
ajmri-5602	64	46	,	,	PUNCT
ajmri-5602	64	47	2025	2025	NUM
ajmri-5602	64	48	;	;	PUNCT
ajmri-5602	64	49	thaha	thaha	VERB
ajmri-5602	64	50	et	et	PROPN
ajmri-5602	64	51	al	al	PROPN
ajmri-5602	64	52	.	.	PROPN
ajmri-5602	64	53	,	,	PUNCT
ajmri-5602	64	54	2023	2023	NUM
ajmri-5602	64	55	)	)	PUNCT
ajmri-5602	64	56	.	.	PUNCT
ajmri-5602	65	1	in	in	ADP
ajmri-5602	65	2	developing	develop	VERB
ajmri-5602	65	3	nations	nation	NOUN
ajmri-5602	65	4	,	,	PUNCT
ajmri-5602	65	5	multiple	multiple	ADJ
ajmri-5602	65	6	levels	level	NOUN
ajmri-5602	65	7	of	of	ADP
ajmri-5602	65	8	taxation	taxation	NOUN
ajmri-5602	65	9	exacerbate	exacerbate	VERB
ajmri-5602	65	10	the	the	DET
ajmri-5602	65	11	situation	situation	NOUN
ajmri-5602	65	12	by	by	ADP
ajmri-5602	65	13	eroding	erode	VERB
ajmri-5602	65	14	company	company	NOUN
ajmri-5602	65	15	assets	asset	NOUN
ajmri-5602	65	16	and	and	CCONJ
ajmri-5602	65	17	profitability	profitability	NOUN
ajmri-5602	65	18	,	,	PUNCT
ajmri-5602	65	19	while	while	SCONJ
ajmri-5602	65	20	compliance	compliance	NOUN
ajmri-5602	65	21	expenses	expense	NOUN
ajmri-5602	65	22	pose	pose	VERB
ajmri-5602	65	23	a	a	DET
ajmri-5602	65	24	significant	significant	ADJ
ajmri-5602	65	25	impediment	impediment	NOUN
ajmri-5602	65	26	to	to	ADP
ajmri-5602	65	27	long	long	ADJ
ajmri-5602	65	28	-	-	PUNCT
ajmri-5602	65	29	term	term	NOUN
ajmri-5602	65	30	development	development	NOUN
ajmri-5602	65	31	(	(	PUNCT
ajmri-5602	65	32	emeka	emeka	PROPN
ajmri-5602	65	33	et	et	PROPN
ajmri-5602	65	34	al	al	PROPN
ajmri-5602	65	35	.	.	PROPN
ajmri-5602	65	36	,	,	PUNCT
ajmri-5602	65	37	2021	2021	NUM
ajmri-5602	65	38	;	;	PUNCT
ajmri-5602	65	39	thaha	thaha	VERB
ajmri-5602	65	40	et	et	PROPN
ajmri-5602	65	41	al	al	PROPN
ajmri-5602	65	42	.	.	PROPN
ajmri-5602	65	43	,	,	PUNCT
ajmri-5602	65	44	2023	2023	NUM
ajmri-5602	65	45	)	)	PUNCT
ajmri-5602	65	46	.	.	PUNCT
ajmri-5602	66	1	additionally	additionally	ADV
ajmri-5602	66	2	,	,	PUNCT
ajmri-5602	66	3	complex	complex	ADJ
ajmri-5602	66	4	tax	tax	NOUN
ajmri-5602	66	5	regulations	regulation	NOUN
ajmri-5602	66	6	,	,	PUNCT
ajmri-5602	66	7	insufficient	insufficient	ADJ
ajmri-5602	66	8	tax	tax	NOUN
ajmri-5602	66	9	knowledge	knowledge	NOUN
ajmri-5602	66	10	,	,	PUNCT
ajmri-5602	66	11	and	and	CCONJ
ajmri-5602	66	12	inconsistent	inconsistent	ADJ
ajmri-5602	66	13	enforcement	enforcement	NOUN
ajmri-5602	66	14	systems	system	NOUN
ajmri-5602	66	15	can	can	AUX
ajmri-5602	66	16	restrict	restrict	VERB
ajmri-5602	66	17	compliance	compliance	NOUN
ajmri-5602	66	18	and	and	CCONJ
ajmri-5602	66	19	efficient	efficient	ADJ
ajmri-5602	66	20	resource	resource	NOUN
ajmri-5602	66	21	allocation	allocation	NOUN
ajmri-5602	66	22	,	,	PUNCT
ajmri-5602	66	23	thereby	thereby	ADV
ajmri-5602	66	24	lowering	lower	VERB
ajmri-5602	66	25	government	government	NOUN
ajmri-5602	66	26	revenues	revenue	NOUN
ajmri-5602	66	27	and	and	CCONJ
ajmri-5602	66	28	undermining	undermine	VERB
ajmri-5602	66	29	sustainable	sustainable	ADJ
ajmri-5602	66	30	development	development	NOUN
ajmri-5602	66	31	projects	project	NOUN
ajmri-5602	66	32	(	(	PUNCT
ajmri-5602	66	33	akintobi	akintobi	PROPN
ajmri-5602	66	34	et	et	PROPN
ajmri-5602	66	35	al	al	PROPN
ajmri-5602	66	36	.	.	PROPN
ajmri-5602	66	37	,	,	PUNCT
ajmri-5602	66	38	2022	2022	NUM
ajmri-5602	66	39	;	;	PUNCT
ajmri-5602	66	40	silalahi	silalahi	NOUN
ajmri-5602	66	41	,	,	PUNCT
ajmri-5602	66	42	2024	2024	NUM
ajmri-5602	66	43	)	)	PUNCT
ajmri-5602	66	44	.	.	PUNCT
ajmri-5602	67	1	understanding	understanding	NOUN
ajmri-5602	67	2	and	and	CCONJ
ajmri-5602	67	3	resolving	resolve	VERB
ajmri-5602	67	4	the	the	DET
ajmri-5602	67	5	complexities	complexity	NOUN
ajmri-5602	67	6	of	of	ADP
ajmri-5602	67	7	tax	tax	NOUN
ajmri-5602	67	8	compliance	compliance	NOUN
ajmri-5602	67	9	and	and	CCONJ
ajmri-5602	67	10	revenue	revenue	NOUN
ajmri-5602	67	11	allocation	allocation	NOUN
ajmri-5602	67	12	for	for	ADP
ajmri-5602	67	13	business	business	NOUN
ajmri-5602	67	14	sustainability	sustainability	NOUN
ajmri-5602	67	15	still	still	ADV
ajmri-5602	67	16	require	require	VERB
ajmri-5602	67	17	significant	significant	ADJ
ajmri-5602	67	18	research	research	NOUN
ajmri-5602	67	19	gaps	gap	NOUN
ajmri-5602	67	20	.	.	PUNCT
ajmri-5602	68	1	elevated	elevated	ADJ
ajmri-5602	68	2	administrative	administrative	ADJ
ajmri-5602	68	3	expenses	expense	NOUN
ajmri-5602	68	4	,	,	PUNCT
ajmri-5602	68	5	intricate	intricate	ADJ
ajmri-5602	68	6	regulations	regulation	NOUN
ajmri-5602	68	7	,	,	PUNCT
ajmri-5602	68	8	and	and	CCONJ
ajmri-5602	68	9	constant	constant	ADJ
ajmri-5602	68	10	policy	policy	NOUN
ajmri-5602	68	11	shifts	shift	NOUN
ajmri-5602	68	12	intensify	intensify	VERB
ajmri-5602	68	13	the	the	DET
ajmri-5602	68	14	unequal	unequal	ADJ
ajmri-5602	68	15	compliance	compliance	NOUN
ajmri-5602	68	16	challenges	challenge	NOUN
ajmri-5602	68	17	faced	face	VERB
ajmri-5602	68	18	by	by	ADP
ajmri-5602	68	19	smes	sme	NOUN
ajmri-5602	68	20	,	,	PUNCT
ajmri-5602	68	21	thereby	thereby	ADV
ajmri-5602	68	22	hindering	hinder	VERB
ajmri-5602	68	23	their	their	PRON
ajmri-5602	68	24	development	development	NOUN
ajmri-5602	68	25	and	and	CCONJ
ajmri-5602	68	26	long	long	ADJ
ajmri-5602	68	27	-	-	PUNCT
ajmri-5602	68	28	term	term	NOUN
ajmri-5602	68	29	viability	viability	NOUN
ajmri-5602	68	30	.	.	PUNCT
ajmri-5602	69	1	(	(	PUNCT
ajmri-5602	69	2	emeka	emeka	PROPN
ajmri-5602	69	3	et	et	PROPN
ajmri-5602	69	4	al	al	PROPN
ajmri-5602	69	5	.	.	PROPN
ajmri-5602	69	6	,	,	PUNCT
ajmri-5602	69	7	2021	2021	NUM
ajmri-5602	69	8	;	;	PUNCT
ajmri-5602	69	9	pandey	pandey	PROPN
ajmri-5602	69	10	,	,	PUNCT
ajmri-5602	69	11	2025	2025	NUM
ajmri-5602	69	12	;	;	PUNCT
ajmri-5602	69	13	silalahi	silalahi	NOUN
ajmri-5602	69	14	,	,	PUNCT
ajmri-5602	69	15	2024	2024	NUM
ajmri-5602	69	16	;	;	PUNCT
ajmri-5602	69	17	thaha	thaha	VERB
ajmri-5602	69	18	et	et	PROPN
ajmri-5602	69	19	al	al	PROPN
ajmri-5602	69	20	.	.	PROPN
ajmri-5602	69	21	,	,	PUNCT
ajmri-5602	69	22	2023	2023	NUM
ajmri-5602	69	23	)	)	PUNCT
ajmri-5602	69	24	.	.	PUNCT
ajmri-5602	70	1	furthermore	furthermore	ADV
ajmri-5602	70	2	,	,	PUNCT
ajmri-5602	70	3	progressive	progressive	ADJ
ajmri-5602	70	4	taxation	taxation	NOUN
ajmri-5602	70	5	presents	present	VERB
ajmri-5602	70	6	significant	significant	ADJ
ajmri-5602	70	7	potential	potential	NOUN
ajmri-5602	70	8	for	for	ADP
ajmri-5602	70	9	promoting	promote	VERB
ajmri-5602	70	10	environmental	environmental	ADJ
ajmri-5602	70	11	objectives	objective	NOUN
ajmri-5602	70	12	and	and	CCONJ
ajmri-5602	70	13	enhancing	enhance	VERB
ajmri-5602	70	14	equity	equity	NOUN
ajmri-5602	70	15	;	;	PUNCT
ajmri-5602	70	16	however	however	ADV
ajmri-5602	70	17	,	,	PUNCT
ajmri-5602	70	18	its	its	PRON
ajmri-5602	70	19	effectiveness	effectiveness	NOUN
ajmri-5602	70	20	relies	rely	VERB
ajmri-5602	70	21	on	on	ADP
ajmri-5602	70	22	rigorous	rigorous	ADJ
ajmri-5602	70	23	enforcement	enforcement	NOUN
ajmri-5602	70	24	,	,	PUNCT
ajmri-5602	70	25	institutional	institutional	ADJ
ajmri-5602	70	26	integrity	integrity	NOUN
ajmri-5602	70	27	,	,	PUNCT
ajmri-5602	70	28	and	and	CCONJ
ajmri-5602	70	29	the	the	DET
ajmri-5602	70	30	adaptability	adaptability	NOUN
ajmri-5602	70	31	of	of	ADP
ajmri-5602	70	32	businesses	business	NOUN
ajmri-5602	70	33	to	to	ADP
ajmri-5602	70	34	changing	change	VERB
ajmri-5602	70	35	regulations	regulation	NOUN
ajmri-5602	70	36	(	(	PUNCT
ajmri-5602	70	37	faisal	faisal	PROPN
ajmri-5602	70	38	&	&	CCONJ
ajmri-5602	70	39	sugihyanty	sugihyanty	PROPN
ajmri-5602	70	40	,	,	PUNCT
ajmri-5602	70	41	2025	2025	NUM
ajmri-5602	70	42	;	;	PUNCT
ajmri-5602	70	43	frein	frein	PROPN
ajmri-5602	70	44	et	et	PROPN
ajmri-5602	70	45	al	al	PROPN
ajmri-5602	70	46	.	.	PROPN
ajmri-5602	70	47	,	,	PUNCT
ajmri-5602	70	48	2021	2021	NUM
ajmri-5602	70	49	;	;	PUNCT
ajmri-5602	70	50	saez	saez	PROPN
ajmri-5602	70	51	&	&	CCONJ
ajmri-5602	70	52	zucman	zucman	PROPN
ajmri-5602	70	53	,	,	PUNCT
ajmri-5602	70	54	2020	2020	NUM
ajmri-5602	70	55	)	)	PUNCT
ajmri-5602	70	56	.	.	PUNCT
ajmri-5602	71	1	furthermore	furthermore	ADV
ajmri-5602	71	2	,	,	PUNCT
ajmri-5602	71	3	there	there	PRON
ajmri-5602	71	4	is	be	VERB
ajmri-5602	71	5	a	a	DET
ajmri-5602	71	6	significant	significant	ADJ
ajmri-5602	71	7	lack	lack	NOUN
ajmri-5602	71	8	of	of	ADP
ajmri-5602	71	9	clarity	clarity	NOUN
ajmri-5602	71	10	and	and	CCONJ
ajmri-5602	71	11	consistency	consistency	NOUN
ajmri-5602	71	12	in	in	ADP
ajmri-5602	71	13	revenue	revenue	NOUN
ajmri-5602	71	14	distribution	distribution	NOUN
ajmri-5602	71	15	systems	system	NOUN
ajmri-5602	71	16	exacerbated	exacerbate	VERB
ajmri-5602	71	17	by	by	ADP
ajmri-5602	71	18	subpar	subpar	ADJ
ajmri-5602	71	19	administrative	administrative	ADJ
ajmri-5602	71	20	infrastructure	infrastructure	NOUN
ajmri-5602	71	21	and	and	CCONJ
ajmri-5602	71	22	poor	poor	ADJ
ajmri-5602	71	23	public	public	ADJ
ajmri-5602	71	24	awareness	awareness	NOUN
ajmri-5602	71	25	,	,	PUNCT
ajmri-5602	71	26	which	which	PRON
ajmri-5602	71	27	undercuts	undercut	VERB
ajmri-5602	71	28	efficient	efficient	ADJ
ajmri-5602	71	29	tax	tax	NOUN
ajmri-5602	71	30	systems	system	NOUN
ajmri-5602	71	31	and	and	CCONJ
ajmri-5602	71	32	resource	resource	NOUN
ajmri-5602	71	33	mobilization	mobilization	NOUN
ajmri-5602	71	34	(	(	PUNCT
ajmri-5602	71	35	silalahi	silalahi	NOUN
ajmri-5602	71	36	,	,	PUNCT
ajmri-5602	71	37	2024	2024	NUM
ajmri-5602	71	38	;	;	PUNCT
ajmri-5602	71	39	thaha	thaha	VERB
ajmri-5602	71	40	et	et	PROPN
ajmri-5602	71	41	al	al	PROPN
ajmri-5602	71	42	.	.	PROPN
ajmri-5602	71	43	,	,	PUNCT
ajmri-5602	71	44	2023	2023	NUM
ajmri-5602	71	45	)	)	PUNCT
ajmri-5602	71	46	.	.	PUNCT
ajmri-5602	72	1	the	the	DET
ajmri-5602	72	2	research	research	NOUN
ajmri-5602	72	3	gaps	gap	VERB
ajmri-5602	72	4	across	across	ADP
ajmri-5602	72	5	the	the	DET
ajmri-5602	72	6	literature	literature	NOUN
ajmri-5602	72	7	reveal	reveal	VERB
ajmri-5602	72	8	several	several	ADJ
ajmri-5602	72	9	important	important	ADJ
ajmri-5602	72	10	areas	area	NOUN
ajmri-5602	72	11	that	that	PRON
ajmri-5602	72	12	require	require	VERB
ajmri-5602	72	13	further	further	ADJ
ajmri-5602	72	14	study	study	NOUN
ajmri-5602	72	15	.	.	PUNCT
ajmri-5602	73	1	first	first	ADV
ajmri-5602	73	2	,	,	PUNCT
ajmri-5602	73	3	though	though	SCONJ
ajmri-5602	73	4	medium	medium	ADJ
ajmri-5602	73	5	-	-	PUNCT
ajmri-5602	73	6	sized	sized	ADJ
ajmri-5602	73	7	businesses	business	NOUN
ajmri-5602	73	8	are	be	AUX
ajmri-5602	73	9	considered	consider	VERB
ajmri-5602	73	10	major	major	ADJ
ajmri-5602	73	11	contributors	contributor	NOUN
ajmri-5602	73	12	to	to	ADP
ajmri-5602	73	13	economic	economic	ADJ
ajmri-5602	73	14	expansion	expansion	NOUN
ajmri-5602	73	15	and	and	CCONJ
ajmri-5602	73	16	social	social	ADJ
ajmri-5602	73	17	advancement	advancement	NOUN
ajmri-5602	73	18	,	,	PUNCT
ajmri-5602	73	19	many	many	ADJ
ajmri-5602	73	20	studies	study	NOUN
ajmri-5602	73	21	do	do	AUX
ajmri-5602	73	22	not	not	PART
ajmri-5602	73	23	differentiate	differentiate	VERB
ajmri-5602	73	24	between	between	ADP
ajmri-5602	73	25	tiny	tiny	ADJ
ajmri-5602	73	26	and	and	CCONJ
ajmri-5602	73	27	medium	medium	ADJ
ajmri-5602	73	28	firms	firm	NOUN
ajmri-5602	73	29	,	,	PUNCT
ajmri-5602	73	30	therefore	therefore	ADV
ajmri-5602	73	31	hiding	hide	VERB
ajmri-5602	73	32	industryspecific	industryspecific	ADJ
ajmri-5602	73	33	processes	process	NOUN
ajmri-5602	73	34	and	and	CCONJ
ajmri-5602	73	35	innovation	innovation	NOUN
ajmri-5602	73	36	paths	path	NOUN
ajmri-5602	73	37	and	and	CCONJ
ajmri-5602	73	38	missing	miss	VERB
ajmri-5602	73	39	disaggregated	disaggregate	VERB
ajmri-5602	73	40	,	,	PUNCT
ajmri-5602	73	41	context	context	NOUN
ajmri-5602	73	42	-	-	PUNCT
ajmri-5602	73	43	sensitive	sensitive	ADJ
ajmri-5602	73	44	data	datum	NOUN
ajmri-5602	73	45	(	(	PUNCT
ajmri-5602	73	46	akhmetgareeva	akhmetgareeva	VERB
ajmri-5602	73	47	et	et	PROPN
ajmri-5602	73	48	al	al	PROPN
ajmri-5602	73	49	.	.	PROPN
ajmri-5602	73	50	,	,	PUNCT
ajmri-5602	73	51	2025	2025	NUM
ajmri-5602	73	52	;	;	PUNCT
ajmri-5602	73	53	botezatu	botezatu	NOUN
ajmri-5602	73	54	et	et	PROPN
ajmri-5602	73	55	al	al	PROPN
ajmri-5602	73	56	.	.	PROPN
ajmri-5602	73	57	,	,	PUNCT
ajmri-5602	73	58	2020	2020	NUM
ajmri-5602	73	59	;	;	PUNCT
ajmri-5602	73	60	enriques	enrique	NOUN
ajmri-5602	73	61	et	et	PROPN
ajmri-5602	73	62	al	al	PROPN
ajmri-5602	73	63	.	.	PROPN
ajmri-5602	73	64	,	,	PUNCT
ajmri-5602	73	65	2023	2023	NUM
ajmri-5602	73	66	;	;	PUNCT
ajmri-5602	73	67	houghton	houghton	PROPN
ajmri-5602	73	68	&	&	CCONJ
ajmri-5602	73	69	ayandibu	ayandibu	NOUN
ajmri-5602	73	70	,	,	PUNCT
ajmri-5602	73	71	2017	2017	NUM
ajmri-5602	73	72	)	)	PUNCT
ajmri-5602	73	73	.	.	PUNCT
ajmri-5602	74	1	second	second	ADJ
ajmri-5602	74	2	,	,	PUNCT
ajmri-5602	74	3	although	although	SCONJ
ajmri-5602	74	4	sustainability	sustainability	NOUN
ajmri-5602	74	5	is	be	AUX
ajmri-5602	74	6	becoming	become	VERB
ajmri-5602	74	7	rather	rather	ADV
ajmri-5602	74	8	important	important	ADJ
ajmri-5602	74	9	for	for	ADP
ajmri-5602	74	10	mediumsized	mediumsized	ADJ
ajmri-5602	74	11	businesses	business	NOUN
ajmri-5602	74	12	’	'	PUNCT
ajmri-5602	74	13	competitiveness	competitiveness	NOUN
ajmri-5602	74	14	,	,	PUNCT
ajmri-5602	74	15	research	research	NOUN
ajmri-5602	74	16	is	be	AUX
ajmri-5602	74	17	limited	limit	VERB
ajmri-5602	74	18	by	by	ADP
ajmri-5602	74	19	a	a	DET
ajmri-5602	74	20	lack	lack	NOUN
ajmri-5602	74	21	of	of	ADP
ajmri-5602	74	22	big	big	ADJ
ajmri-5602	74	23	,	,	PUNCT
ajmri-5602	74	24	varied	varied	ADJ
ajmri-5602	74	25	samples	sample	NOUN
ajmri-5602	74	26	,	,	PUNCT
ajmri-5602	74	27	insufficient	insufficient	ADJ
ajmri-5602	74	28	focus	focus	NOUN
ajmri-5602	74	29	on	on	ADP
ajmri-5602	74	30	non	non	ADJ
ajmri-5602	74	31	-	-	ADJ
ajmri-5602	74	32	manufacturing	manufacturing	ADJ
ajmri-5602	74	33	industries	industry	NOUN
ajmri-5602	74	34	and	and	CCONJ
ajmri-5602	74	35	emerging	emerge	VERB
ajmri-5602	74	36	nations	nation	NOUN
ajmri-5602	74	37	,	,	PUNCT
ajmri-5602	74	38	and	and	CCONJ
ajmri-5602	74	39	insufficient	insufficient	ADJ
ajmri-5602	74	40	consideration	consideration	NOUN
ajmri-5602	74	41	of	of	ADP
ajmri-5602	74	42	social	social	ADJ
ajmri-5602	74	43	,	,	PUNCT
ajmri-5602	74	44	cultural	cultural	ADJ
ajmri-5602	74	45	,	,	PUNCT
ajmri-5602	74	46	and	and	CCONJ
ajmri-5602	74	47	organizational	organizational	ADJ
ajmri-5602	74	48	aspects	aspect	NOUN
ajmri-5602	74	49	affecting	affect	VERB
ajmri-5602	74	50	sustainability	sustainability	NOUN
ajmri-5602	74	51	adoption	adoption	NOUN
ajmri-5602	74	52	(	(	PUNCT
ajmri-5602	74	53	kundurpi	kundurpi	VERB
ajmri-5602	74	54	et	et	PROPN
ajmri-5602	74	55	al	al	PROPN
ajmri-5602	74	56	.	.	PROPN
ajmri-5602	74	57	,	,	PUNCT
ajmri-5602	74	58	2018	2018	NUM
ajmri-5602	74	59	;	;	PUNCT
ajmri-5602	75	1	lai	lai	PROPN
ajmri-5602	75	2	et	et	PROPN
ajmri-5602	75	3	al	al	PROPN
ajmri-5602	75	4	.	.	PROPN
ajmri-5602	75	5	,	,	PUNCT
ajmri-5602	75	6	2020	2020	NUM
ajmri-5602	75	7	;	;	PUNCT
ajmri-5602	75	8	machado	machado	PROPN
ajmri-5602	75	9	et	et	PROPN
ajmri-5602	75	10	al	al	PROPN
ajmri-5602	75	11	.	.	PROPN
ajmri-5602	75	12	,	,	PUNCT
ajmri-5602	75	13	2022	2022	NUM
ajmri-5602	75	14	;	;	PUNCT
ajmri-5602	75	15	orengo	orengo	NOUN
ajmri-5602	75	16	et	et	PROPN
ajmri-5602	75	17	al	al	PROPN
ajmri-5602	75	18	.	.	PROPN
ajmri-5602	75	19	,	,	PUNCT
ajmri-5602	75	20	2020	2020	NUM
ajmri-5602	75	21	)	)	PUNCT
ajmri-5602	75	22	.	.	PUNCT
ajmri-5602	76	1	first	first	ADV
ajmri-5602	76	2	,	,	PUNCT
ajmri-5602	76	3	because	because	SCONJ
ajmri-5602	76	4	of	of	ADP
ajmri-5602	76	5	their	their	PRON
ajmri-5602	76	6	particular	particular	ADJ
ajmri-5602	76	7	resource	resource	NOUN
ajmri-5602	76	8	constraints	constraint	NOUN
ajmri-5602	76	9	,	,	PUNCT
ajmri-5602	76	10	current	current	ADJ
ajmri-5602	76	11	systems	system	NOUN
ajmri-5602	76	12	are	be	AUX
ajmri-5602	76	13	frequently	frequently	ADV
ajmri-5602	76	14	unsuitable	unsuitable	ADJ
ajmri-5602	76	15	for	for	ADP
ajmri-5602	76	16	medium	medium	ADJ
ajmri-5602	76	17	businesses	business	NOUN
ajmri-5602	76	18	;	;	PUNCT
ajmri-5602	76	19	therefore	therefore	ADV
ajmri-5602	76	20	,	,	PUNCT
ajmri-5602	76	21	there	there	PRON
ajmri-5602	76	22	is	be	VERB
ajmri-5602	76	23	a	a	DET
ajmri-5602	76	24	marked	mark	VERB
ajmri-5602	76	25	shortage	shortage	NOUN
ajmri-5602	76	26	of	of	ADP
ajmri-5602	76	27	studies	study	NOUN
ajmri-5602	76	28	on	on	ADP
ajmri-5602	76	29	technology	technology	NOUN
ajmri-5602	76	30	integration	integration	NOUN
ajmri-5602	76	31	,	,	PUNCT
ajmri-5602	76	32	sustainability	sustainability	NOUN
ajmri-5602	76	33	reporting	reporting	NOUN
ajmri-5602	76	34	,	,	PUNCT
ajmri-5602	76	35	and	and	CCONJ
ajmri-5602	76	36	the	the	DET
ajmri-5602	76	37	dynamics	dynamic	NOUN
ajmri-5602	76	38	of	of	ADP
ajmri-5602	76	39	familyowned	familyowne	VERB
ajmri-5602	76	40	firms	firm	NOUN
ajmri-5602	76	41	(	(	PUNCT
ajmri-5602	76	42	kannan	kannan	PROPN
ajmri-5602	76	43	&	&	CCONJ
ajmri-5602	76	44	gambetta	gambetta	PROPN
ajmri-5602	76	45	,	,	PUNCT
ajmri-5602	76	46	2025	2025	NUM
ajmri-5602	76	47	;	;	PUNCT
ajmri-5602	76	48	machado	machado	PROPN
ajmri-5602	76	49	et	et	PROPN
ajmri-5602	76	50	al	al	PROPN
ajmri-5602	76	51	.	.	PROPN
ajmri-5602	76	52	,	,	PUNCT
ajmri-5602	76	53	2022	2022	NUM
ajmri-5602	76	54	;	;	PUNCT
ajmri-5602	76	55	saygili	saygili	NOUN
ajmri-5602	76	56	et	et	PROPN
ajmri-5602	76	57	al	al	PROPN
ajmri-5602	76	58	.	.	PROPN
ajmri-5602	76	59	,	,	PUNCT
ajmri-5602	76	60	2023	2023	NUM
ajmri-5602	76	61	)	)	PUNCT
ajmri-5602	76	62	.	.	PUNCT
ajmri-5602	77	1	second	second	ADJ
ajmri-5602	77	2	,	,	PUNCT
ajmri-5602	77	3	in	in	ADP
ajmri-5602	77	4	the	the	DET
ajmri-5602	77	5	realm	realm	NOUN
ajmri-5602	77	6	of	of	ADP
ajmri-5602	77	7	taxation	taxation	NOUN
ajmri-5602	77	8	,	,	PUNCT
ajmri-5602	77	9	empirical	empirical	ADJ
ajmri-5602	77	10	research	research	NOUN
ajmri-5602	77	11	is	be	AUX
ajmri-5602	77	12	largely	largely	ADV
ajmri-5602	77	13	context	context	NOUN
ajmri-5602	77	14	-	-	PUNCT
ajmri-5602	77	15	dependent	dependent	ADJ
ajmri-5602	77	16	,	,	PUNCT
ajmri-5602	77	17	with	with	ADP
ajmri-5602	77	18	gaps	gap	NOUN
ajmri-5602	77	19	in	in	ADP
ajmri-5602	77	20	comparative	comparative	ADJ
ajmri-5602	77	21	and	and	CCONJ
ajmri-5602	77	22	cross	cross	ADJ
ajmri-5602	77	23	-	-	ADJ
ajmri-5602	77	24	country	country	ADJ
ajmri-5602	77	25	analysis	analysis	NOUN
ajmri-5602	77	26	,	,	PUNCT
ajmri-5602	77	27	as	as	ADV
ajmri-5602	77	28	well	well	ADV
ajmri-5602	77	29	as	as	ADP
ajmri-5602	77	30	longitudinal	longitudinal	ADJ
ajmri-5602	77	31	studies	study	NOUN
ajmri-5602	77	32	,	,	PUNCT
ajmri-5602	77	33	that	that	PRON
ajmri-5602	77	34	could	could	AUX
ajmri-5602	77	35	clarify	clarify	VERB
ajmri-5602	77	36	the	the	DET
ajmri-5602	77	37	longterm	longterm	ADJ
ajmri-5602	77	38	impacts	impact	NOUN
ajmri-5602	77	39	of	of	ADP
ajmri-5602	77	40	tax	tax	NOUN
ajmri-5602	77	41	policy	policy	NOUN
ajmri-5602	77	42	on	on	ADP
ajmri-5602	77	43	business	business	NOUN
ajmri-5602	77	44	resilience	resilience	NOUN
ajmri-5602	77	45	and	and	CCONJ
ajmri-5602	77	46	sustainability	sustainability	NOUN
ajmri-5602	77	47	(	(	PUNCT
ajmri-5602	77	48	asongu	asongu	PROPN
ajmri-5602	77	49	&	&	CCONJ
ajmri-5602	77	50	kouam	kouam	PROPN
ajmri-5602	77	51	,	,	PUNCT
ajmri-5602	77	52	2022	2022	NUM
ajmri-5602	77	53	;	;	PUNCT
ajmri-5602	77	54	pandey	pandey	PROPN
ajmri-5602	77	55	,	,	PUNCT
ajmri-5602	77	56	2025	2025	NUM
ajmri-5602	77	57	;	;	PUNCT
ajmri-5602	77	58	soufiene	soufiene	NOUN
ajmri-5602	77	59	et	et	PROPN
ajmri-5602	77	60	al	al	PROPN
ajmri-5602	77	61	.	.	PROPN
ajmri-5602	77	62	,	,	PUNCT
ajmri-5602	77	63	2024	2024	NUM
ajmri-5602	77	64	)	)	PUNCT
ajmri-5602	77	65	.	.	PUNCT
ajmri-5602	78	1	the	the	DET
ajmri-5602	78	2	disproportionate	disproportionate	ADJ
ajmri-5602	78	3	compliance	compliance	NOUN
ajmri-5602	78	4	burdens	burden	NOUN
ajmri-5602	78	5	faced	face	VERB
ajmri-5602	78	6	by	by	ADP
ajmri-5602	78	7	smes	sme	NOUN
ajmri-5602	78	8	,	,	PUNCT
ajmri-5602	78	9	the	the	DET
ajmri-5602	78	10	underexplored	underexplored	ADJ
ajmri-5602	78	11	links	link	NOUN
ajmri-5602	78	12	between	between	ADP
ajmri-5602	78	13	tax	tax	NOUN
ajmri-5602	78	14	justice	justice	NOUN
ajmri-5602	78	15	and	and	CCONJ
ajmri-5602	78	16	sustainability	sustainability	NOUN
ajmri-5602	78	17	,	,	PUNCT
ajmri-5602	78	18	and	and	CCONJ
ajmri-5602	78	19	the	the	DET
ajmri-5602	78	20	need	need	NOUN
ajmri-5602	78	21	for	for	ADP
ajmri-5602	78	22	integrated	integrate	VERB
ajmri-5602	78	23	policy	policy	NOUN
ajmri-5602	78	24	changes	change	NOUN
ajmri-5602	78	25	and	and	CCONJ
ajmri-5602	78	26	digital	digital	ADJ
ajmri-5602	78	27	tax	tax	NOUN
ajmri-5602	78	28	tools	tool	NOUN
ajmri-5602	78	29	,	,	PUNCT
ajmri-5602	78	30	especially	especially	ADV
ajmri-5602	78	31	in	in	ADP
ajmri-5602	78	32	emerging	emerge	VERB
ajmri-5602	78	33	contexts	contexts	NOUN
ajmri-5602	78	34	,	,	PUNCT
ajmri-5602	78	35	are	be	AUX
ajmri-5602	78	36	all	all	PRON
ajmri-5602	78	37	critical	critical	ADJ
ajmri-5602	78	38	problems	problem	NOUN
ajmri-5602	78	39	(	(	PUNCT
ajmri-5602	78	40	akintobi	akintobi	PROPN
ajmri-5602	78	41	et	et	PROPN
ajmri-5602	78	42	al	al	PROPN
ajmri-5602	78	43	.	.	PROPN
ajmri-5602	78	44	,	,	PUNCT
ajmri-5602	78	45	2022	2022	NUM
ajmri-5602	78	46	;	;	PUNCT
ajmri-5602	78	47	bird	bird	PROPN
ajmri-5602	78	48	&	&	CCONJ
ajmri-5602	78	49	davis	davis	PROPN
ajmri-5602	78	50	-	-	PUNCT
ajmri-5602	78	51	nozemack	nozemack	NOUN
ajmri-5602	78	52	,	,	PUNCT
ajmri-5602	78	53	2018	2018	NUM
ajmri-5602	78	54	;	;	PUNCT
ajmri-5602	78	55	faisal	faisal	PROPN
ajmri-5602	78	56	&	&	CCONJ
ajmri-5602	78	57	sugihyanty	sugihyanty	PROPN
ajmri-5602	78	58	,	,	PUNCT
ajmri-5602	78	59	2025	2025	NUM
ajmri-5602	78	60	)	)	PUNCT
ajmri-5602	78	61	.	.	PUNCT
ajmri-5602	79	1	these	these	DET
ajmri-5602	79	2	gaps	gap	NOUN
ajmri-5602	79	3	underscore	underscore	VERB
ajmri-5602	79	4	the	the	DET
ajmri-5602	79	5	need	need	NOUN
ajmri-5602	79	6	for	for	ADP
ajmri-5602	79	7	more	more	ADV
ajmri-5602	79	8	sophisticated	sophisticated	ADJ
ajmri-5602	79	9	,	,	PUNCT
ajmri-5602	79	10	multifaceted	multifaceted	ADJ
ajmri-5602	79	11	,	,	PUNCT
ajmri-5602	79	12	and	and	CCONJ
ajmri-5602	79	13	context	context	NOUN
ajmri-5602	79	14	-	-	PUNCT
ajmri-5602	79	15	aware	aware	ADJ
ajmri-5602	79	16	research	research	NOUN
ajmri-5602	79	17	to	to	PART
ajmri-5602	79	18	inform	inform	VERB
ajmri-5602	79	19	effective	effective	ADJ
ajmri-5602	79	20	policies	policy	NOUN
ajmri-5602	79	21	that	that	PRON
ajmri-5602	79	22	foster	foster	VERB
ajmri-5602	79	23	resilience	resilience	NOUN
ajmri-5602	79	24	and	and	CCONJ
ajmri-5602	79	25	sustainable	sustainable	ADJ
ajmri-5602	79	26	growth	growth	NOUN
ajmri-5602	79	27	in	in	ADP
ajmri-5602	79	28	mid	mid	ADJ
ajmri-5602	79	29	-	-	ADJ
ajmri-5602	79	30	sized	sized	ADJ
ajmri-5602	79	31	companies	company	NOUN
ajmri-5602	79	32	.	.	PUNCT
ajmri-5602	80	1	hypothesis	hypothesis	NOUN
ajmri-5602	80	2	hypothesis	hypothesis	NOUN
ajmri-5602	80	3	1	1	NUM
ajmri-5602	80	4	:	:	PUNCT
ajmri-5602	80	5	the	the	DET
ajmri-5602	80	6	revenue	revenue	NOUN
ajmri-5602	80	7	allocation	allocation	NOUN
ajmri-5602	80	8	dimension	dimension	NOUN
ajmri-5602	80	9	has	have	VERB
ajmri-5602	80	10	a	a	DET
ajmri-5602	80	11	positive	positive	ADJ
ajmri-5602	80	12	effect	effect	NOUN
ajmri-5602	80	13	on	on	ADP
ajmri-5602	80	14	tax	tax	NOUN
ajmri-5602	80	15	compliance	compliance	NOUN
ajmri-5602	80	16	hypothesis	hypothesis	NOUN
ajmri-5602	80	17	2	2	NUM
ajmri-5602	80	18	:	:	PUNCT
ajmri-5602	80	19	the	the	DET
ajmri-5602	80	20	progressive	progressive	ADJ
ajmri-5602	80	21	taxation	taxation	NOUN
ajmri-5602	80	22	dimension	dimension	NOUN
ajmri-5602	80	23	has	have	VERB
ajmri-5602	80	24	a	a	DET
ajmri-5602	80	25	positive	positive	ADJ
ajmri-5602	80	26	effect	effect	NOUN
ajmri-5602	80	27	on	on	ADP
ajmri-5602	80	28	tax	tax	NOUN
ajmri-5602	80	29	compliance	compliance	NOUN
ajmri-5602	80	30	.	.	PUNCT
ajmri-5602	81	1	hypothesis	hypothesis	NOUN
ajmri-5602	81	2	3	3	NUM
ajmri-5602	81	3	:	:	PUNCT
ajmri-5602	81	4	the	the	DET
ajmri-5602	81	5	profitability	profitability	NOUN
ajmri-5602	81	6	dimension	dimension	NOUN
ajmri-5602	81	7	has	have	VERB
ajmri-5602	81	8	a	a	DET
ajmri-5602	81	9	positive	positive	ADJ
ajmri-5602	81	10	effect	effect	NOUN
ajmri-5602	81	11	on	on	ADP
ajmri-5602	81	12	sustainability	sustainability	NOUN
ajmri-5602	81	13	.	.	PUNCT
ajmri-5602	82	1	hypothesis	hypothesis	NOUN
ajmri-5602	82	2	4	4	NUM
ajmri-5602	82	3	:	:	PUNCT
ajmri-5602	82	4	the	the	DET
ajmri-5602	82	5	investment	investment	NOUN
ajmri-5602	82	6	decision	decision	NOUN
ajmri-5602	82	7	dimension	dimension	NOUN
ajmri-5602	82	8	has	have	VERB
ajmri-5602	82	9	a	a	DET
ajmri-5602	82	10	positive	positive	ADJ
ajmri-5602	82	11	effect	effect	NOUN
ajmri-5602	82	12	on	on	ADP
ajmri-5602	82	13	sustainability	sustainability	NOUN
ajmri-5602	82	14	.	.	PUNCT
ajmri-5602	83	1	hypothesis	hypothesis	NOUN
ajmri-5602	83	2	5	5	NUM
ajmri-5602	83	3	:	:	PUNCT
ajmri-5602	83	4	the	the	DET
ajmri-5602	83	5	net	net	ADJ
ajmri-5602	83	6	cash	cash	NOUN
ajmri-5602	83	7	flow	flow	NOUN
ajmri-5602	83	8	dimension	dimension	NOUN
ajmri-5602	83	9	has	have	VERB
ajmri-5602	83	10	a	a	DET
ajmri-5602	83	11	positive	positive	ADJ
ajmri-5602	83	12	effect	effect	NOUN
ajmri-5602	83	13	on	on	ADP
ajmri-5602	83	14	sustainability	sustainability	NOUN
ajmri-5602	83	15	.	.	PUNCT
ajmri-5602	84	1	hypothesis	hypothesis	NOUN
ajmri-5602	84	2	6	6	NUM
ajmri-5602	84	3	:	:	PUNCT
ajmri-5602	84	4	tax	tax	NOUN
ajmri-5602	84	5	compliance	compliance	NOUN
ajmri-5602	84	6	has	have	VERB
ajmri-5602	84	7	a	a	DET
ajmri-5602	84	8	positive	positive	ADJ
ajmri-5602	84	9	effect	effect	NOUN
ajmri-5602	84	10	on	on	ADP
ajmri-5602	84	11	sustainability	sustainability	NOUN
ajmri-5602	84	12	literature	literature	NOUN
ajmri-5602	84	13	review	review	NOUN
ajmri-5602	84	14	determinants	determinant	NOUN
ajmri-5602	84	15	of	of	ADP
ajmri-5602	84	16	internal	internal	ADJ
ajmri-5602	84	17	and	and	CCONJ
ajmri-5602	84	18	external	external	ADJ
ajmri-5602	84	19	taxation	taxation	NOUN
ajmri-5602	84	20	compliance	compliance	NOUN
ajmri-5602	84	21	tax	tax	NOUN
ajmri-5602	84	22	compliance	compliance	NOUN
ajmri-5602	84	23	among	among	ADP
ajmri-5602	84	24	business	business	NOUN
ajmri-5602	84	25	organizations	organization	NOUN
ajmri-5602	84	26	—	—	PUNCT
ajmri-5602	84	27	especially	especially	ADV
ajmri-5602	84	28	small	small	ADJ
ajmri-5602	84	29	and	and	CCONJ
ajmri-5602	84	30	mid	mid	ADJ
ajmri-5602	84	31	-	-	ADJ
ajmri-5602	84	32	sized	sized	ADJ
ajmri-5602	84	33	enterprises	enterprise	NOUN
ajmri-5602	84	34	(	(	PUNCT
ajmri-5602	84	35	smes)—is	smes)—is	ADV
ajmri-5602	84	36	shaped	shape	VERB
ajmri-5602	84	37	by	by	ADP
ajmri-5602	84	38	a	a	DET
ajmri-5602	84	39	complicated	complicated	ADJ
ajmri-5602	84	40	interaction	interaction	NOUN
ajmri-5602	84	41	of	of	ADP
ajmri-5602	84	42	internal	internal	ADJ
ajmri-5602	84	43	and	and	CCONJ
ajmri-5602	84	44	external	external	ADJ
ajmri-5602	84	45	variables	variable	NOUN
ajmri-5602	84	46	(	(	PUNCT
ajmri-5602	84	47	febrayante	febrayante	PROPN
ajmri-5602	84	48	et	et	PROPN
ajmri-5602	84	49	al	al	PROPN
ajmri-5602	84	50	.	.	PROPN
ajmri-5602	84	51	,	,	PUNCT
ajmri-5602	84	52	2025	2025	NUM
ajmri-5602	84	53	)	)	PUNCT
ajmri-5602	84	54	.	.	PUNCT
ajmri-5602	85	1	internal	internal	ADJ
ajmri-5602	85	2	factors	factor	NOUN
ajmri-5602	85	3	primarily	primarily	ADV
ajmri-5602	85	4	encompass	encompass	VERB
ajmri-5602	85	5	the	the	DET
ajmri-5602	85	6	convictions	conviction	NOUN
ajmri-5602	85	7	,	,	PUNCT
ajmri-5602	85	8	understanding	understanding	NOUN
ajmri-5602	85	9	,	,	PUNCT
ajmri-5602	85	10	and	and	CCONJ
ajmri-5602	85	11	perspectives	perspective	NOUN
ajmri-5602	85	12	held	hold	VERB
ajmri-5602	85	13	by	by	ADP
ajmri-5602	85	14	management	management	NOUN
ajmri-5602	85	15	and	and	CCONJ
ajmri-5602	85	16	business	business	NOUN
ajmri-5602	85	17	proprietors	proprietor	NOUN
ajmri-5602	85	18	.	.	PUNCT
ajmri-5602	86	1	smes	sme	NOUN
ajmri-5602	86	2	that	that	DET
ajmri-5602	86	3	perceive	perceive	ADJ
ajmri-5602	86	4	tax	tax	NOUN
ajmri-5602	86	5	payment	payment	NOUN
ajmri-5602	86	6	as	as	ADP
ajmri-5602	86	7	a	a	DET
ajmri-5602	86	8	societal	societal	ADJ
ajmri-5602	86	9	and	and	CCONJ
ajmri-5602	86	10	moral	moral	ADJ
ajmri-5602	86	11	duty	duty	NOUN
ajmri-5602	86	12	are	be	AUX
ajmri-5602	86	13	more	more	ADV
ajmri-5602	86	14	likely	likely	ADJ
ajmri-5602	86	15	to	to	PART
ajmri-5602	86	16	comply	comply	VERB
ajmri-5602	86	17	;	;	PUNCT
ajmri-5602	86	18	consequently	consequently	ADV
ajmri-5602	86	19	,	,	PUNCT
ajmri-5602	86	20	positive	positive	ADJ
ajmri-5602	86	21	attitudes	attitude	NOUN
ajmri-5602	86	22	regarding	regard	VERB
ajmri-5602	86	23	tax	tax	NOUN
ajmri-5602	86	24	compliance	compliance	NOUN
ajmri-5602	86	25	,	,	PUNCT
ajmri-5602	86	26	tax	tax	NOUN
ajmri-5602	86	27	ethics	ethic	NOUN
ajmri-5602	86	28	,	,	PUNCT
ajmri-5602	86	29	and	and	CCONJ
ajmri-5602	86	30	patriotism	patriotism	NOUN
ajmri-5602	86	31	significantly	significantly	ADV
ajmri-5602	86	32	enhance	enhance	VERB
ajmri-5602	86	33	compliance	compliance	NOUN
ajmri-5602	86	34	intentions	intention	NOUN
ajmri-5602	86	35	(	(	PUNCT
ajmri-5602	86	36	bishagazi	bishagazi	PROPN
ajmri-5602	86	37	&	&	CCONJ
ajmri-5602	86	38	giesi	giesi	PROPN
ajmri-5602	86	39	,	,	PUNCT
ajmri-5602	86	40	2022	2022	NUM
ajmri-5602	86	41	;	;	PUNCT
ajmri-5602	86	42	chiyangwa	chiyangwa	NOUN
ajmri-5602	86	43	et	et	PROPN
ajmri-5602	86	44	al	al	PROPN
ajmri-5602	86	45	.	.	PROPN
ajmri-5602	86	46	,	,	PUNCT
ajmri-5602	86	47	2025	2025	NUM
ajmri-5602	86	48	;	;	PUNCT
ajmri-5602	86	49	hussin	hussin	PROPN
ajmri-5602	86	50	et	et	PROPN
ajmri-5602	86	51	al	al	PROPN
ajmri-5602	86	52	.	.	PROPN
ajmri-5602	86	53	,	,	PUNCT
ajmri-5602	86	54	2023	2023	NUM
ajmri-5602	86	55	)	)	PUNCT
ajmri-5602	86	56	.	.	PUNCT
ajmri-5602	87	1	moreover	moreover	ADV
ajmri-5602	87	2	,	,	PUNCT
ajmri-5602	87	3	higher	high	ADJ
ajmri-5602	87	4	levels	level	NOUN
ajmri-5602	87	5	of	of	ADP
ajmri-5602	87	6	tax	tax	NOUN
ajmri-5602	87	7	knowledge	knowledge	NOUN
ajmri-5602	87	8	and	and	CCONJ
ajmri-5602	87	9	education	education	NOUN
ajmri-5602	87	10	empower	empower	NOUN
ajmri-5602	87	11	smes	sme	NOUN
ajmri-5602	87	12	to	to	PART
ajmri-5602	87	13	understand	understand	VERB
ajmri-5602	87	14	better	well	ADJ
ajmri-5602	87	15	tax	tax	NOUN
ajmri-5602	87	16	rules	rule	NOUN
ajmri-5602	87	17	and	and	CCONJ
ajmri-5602	87	18	the	the	DET
ajmri-5602	87	19	significance	significance	NOUN
ajmri-5602	87	20	of	of	ADP
ajmri-5602	87	21	fulfilling	fulfil	VERB
ajmri-5602	87	22	tax	tax	NOUN
ajmri-5602	87	23	obligations	obligation	NOUN
ajmri-5602	87	24	,	,	PUNCT
ajmri-5602	87	25	thereby	thereby	ADV
ajmri-5602	87	26	improving	improve	VERB
ajmri-5602	87	27	their	their	PRON
ajmri-5602	87	28	compliance	compliance	NOUN
ajmri-5602	87	29	behavior	behavior	NOUN
ajmri-5602	87	30	(	(	PUNCT
ajmri-5602	87	31	alabi	alabi	NOUN
ajmri-5602	87	32	&	&	CCONJ
ajmri-5602	87	33	okunola	okunola	PROPN
ajmri-5602	87	34	,	,	PUNCT
ajmri-5602	87	35	2023	2023	NUM
ajmri-5602	87	36	;	;	PUNCT
ajmri-5602	87	37	inasius	inasius	NOUN
ajmri-5602	87	38	,	,	PUNCT
ajmri-5602	87	39	2019	2019	NUM
ajmri-5602	87	40	)	)	PUNCT
ajmri-5602	87	41	.	.	PUNCT
ajmri-5602	88	1	by	by	ADP
ajmri-5602	88	2	enabling	enable	VERB
ajmri-5602	88	3	sme	sme	NOUN
ajmri-5602	88	4	managers	manager	NOUN
ajmri-5602	88	5	to	to	PART
ajmri-5602	88	6	manage	manage	VERB
ajmri-5602	88	7	their	their	PRON
ajmri-5602	88	8	finances	finance	NOUN
ajmri-5602	88	9	effectively	effectively	ADV
ajmri-5602	88	10	and	and	CCONJ
ajmri-5602	88	11	fulfill	fulfill	VERB
ajmri-5602	88	12	tax	tax	NOUN
ajmri-5602	88	13	requirements	requirement	NOUN
ajmri-5602	88	14	,	,	PUNCT
ajmri-5602	88	15	financial	financial	ADJ
ajmri-5602	88	16	literacy	literacy	NOUN
ajmri-5602	88	17	enhances	enhance	VERB
ajmri-5602	88	18	compliance	compliance	NOUN
ajmri-5602	88	19	further	far	ADV
ajmri-5602	88	20	(	(	PUNCT
ajmri-5602	88	21	akims	akim	NOUN
ajmri-5602	88	22	,	,	PUNCT
ajmri-5602	88	23	2023	2023	NUM
ajmri-5602	88	24	;	;	PUNCT
ajmri-5602	88	25	mihailă	mihailă	PROPN
ajmri-5602	88	26	et	et	NOUN
ajmri-5602	88	27	al	al	PROPN
ajmri-5602	88	28	.	.	PROPN
ajmri-5602	88	29	,	,	PUNCT
ajmri-5602	88	30	2024	2024	NUM
ajmri-5602	88	31	;	;	PUNCT
ajmri-5602	88	32	thaha	thaha	PROPN
ajmri-5602	88	33	,	,	PUNCT
ajmri-5602	88	34	2023	2023	NUM
ajmri-5602	88	35	)	)	PUNCT
ajmri-5602	88	36	.	.	PUNCT
ajmri-5602	89	1	furthermore	furthermore	ADV
ajmri-5602	89	2	,	,	PUNCT
ajmri-5602	89	3	robust	robust	ADJ
ajmri-5602	89	4	internal	internal	ADJ
ajmri-5602	89	5	motivators	motivator	NOUN
ajmri-5602	89	6	encompass	encompass	VERB
ajmri-5602	89	7	perceptions	perception	NOUN
ajmri-5602	89	8	of	of	ADP
ajmri-5602	89	9	fairness	fairness	NOUN
ajmri-5602	89	10	and	and	CCONJ
ajmri-5602	89	11	equity	equity	NOUN
ajmri-5602	89	12	in	in	ADP
ajmri-5602	89	13	tax	tax	NOUN
ajmri-5602	89	14	administration	administration	NOUN
ajmri-5602	89	15	and	and	CCONJ
ajmri-5602	89	16	governmental	governmental	ADJ
ajmri-5602	89	17	expenditures	expenditure	NOUN
ajmri-5602	89	18	;	;	PUNCT
ajmri-5602	89	19	compliance	compliance	NOUN
ajmri-5602	89	20	among	among	ADP
ajmri-5602	89	21	smes	sme	NOUN
ajmri-5602	89	22	is	be	AUX
ajmri-5602	89	23	enhanced	enhance	VERB
ajmri-5602	89	24	when	when	SCONJ
ajmri-5602	89	25	they	they	PRON
ajmri-5602	89	26	perceive	perceive	VERB
ajmri-5602	89	27	the	the	DET
ajmri-5602	89	28	tax	tax	NOUN
ajmri-5602	89	29	system	system	NOUN
ajmri-5602	89	30	as	as	ADP
ajmri-5602	89	31	just	just	ADV
ajmri-5602	89	32	and	and	CCONJ
ajmri-5602	89	33	their	their	PRON
ajmri-5602	89	34	contributions	contribution	NOUN
ajmri-5602	89	35	as	as	ADP
ajmri-5602	89	36	being	be	AUX
ajmri-5602	89	37	utilized	utilize	VERB
ajmri-5602	89	38	effectively	effectively	ADV
ajmri-5602	89	39	pa	pa	PROPN
ajmri-5602	89	40	ge	ge	PROPN
ajmri-5602	89	41	77	77	NUM
ajmri-5602	89	42	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	89	43	am	am	NOUN
ajmri-5602	89	44	.	.	PUNCT
ajmri-5602	90	1	j.	j.	PROPN
ajmri-5602	90	2	multidis	multidis	PROPN
ajmri-5602	90	3	.	.	PUNCT
ajmri-5602	91	1	res	re	NOUN
ajmri-5602	91	2	.	.	PUNCT
ajmri-5602	92	1	innov	innov	PROPN
ajmri-5602	92	2	.	.	PUNCT
ajmri-5602	93	1	4(5	4(5	NUM
ajmri-5602	93	2	)	)	PUNCT
ajmri-5602	94	1	74	74	NUM
ajmri-5602	94	2	-	-	SYM
ajmri-5602	94	3	88	88	NUM
ajmri-5602	94	4	,	,	PUNCT
ajmri-5602	94	5	2025	2025	NUM
ajmri-5602	94	6	(	(	PUNCT
ajmri-5602	94	7	bishagazi	bishagazi	PROPN
ajmri-5602	94	8	&	&	CCONJ
ajmri-5602	94	9	giesi	giesi	PROPN
ajmri-5602	94	10	,	,	PUNCT
ajmri-5602	94	11	2022	2022	NUM
ajmri-5602	94	12	;	;	PUNCT
ajmri-5602	94	13	mihailă	mihailă	PROPN
ajmri-5602	94	14	et	et	PROPN
ajmri-5602	94	15	al	al	PROPN
ajmri-5602	94	16	.	.	PROPN
ajmri-5602	94	17	,	,	PUNCT
ajmri-5602	94	18	2024	2024	NUM
ajmri-5602	94	19	)	)	PUNCT
ajmri-5602	94	20	.	.	PUNCT
ajmri-5602	95	1	tax	tax	NOUN
ajmri-5602	95	2	compliance	compliance	NOUN
ajmri-5602	95	3	is	be	AUX
ajmri-5602	95	4	also	also	ADV
ajmri-5602	95	5	significantly	significantly	ADV
ajmri-5602	95	6	influenced	influence	VERB
ajmri-5602	95	7	by	by	ADP
ajmri-5602	95	8	external	external	ADJ
ajmri-5602	95	9	factors	factor	NOUN
ajmri-5602	95	10	.	.	PUNCT
ajmri-5602	96	1	a	a	DET
ajmri-5602	96	2	powerful	powerful	ADJ
ajmri-5602	96	3	motivation	motivation	NOUN
ajmri-5602	96	4	for	for	ADP
ajmri-5602	96	5	small	small	ADJ
ajmri-5602	96	6	businesses	business	NOUN
ajmri-5602	96	7	to	to	PART
ajmri-5602	96	8	follow	follow	VERB
ajmri-5602	96	9	tax	tax	NOUN
ajmri-5602	96	10	rules	rule	NOUN
ajmri-5602	96	11	comes	come	VERB
ajmri-5602	96	12	from	from	ADP
ajmri-5602	96	13	enforcement	enforcement	NOUN
ajmri-5602	96	14	tools	tool	NOUN
ajmri-5602	96	15	,	,	PUNCT
ajmri-5602	96	16	including	include	VERB
ajmri-5602	96	17	audit	audit	NOUN
ajmri-5602	96	18	probability	probability	NOUN
ajmri-5602	96	19	,	,	PUNCT
ajmri-5602	96	20	fines	fine	NOUN
ajmri-5602	96	21	,	,	PUNCT
ajmri-5602	96	22	and	and	CCONJ
ajmri-5602	96	23	legal	legal	ADJ
ajmri-5602	96	24	penalties	penalty	NOUN
ajmri-5602	96	25	(	(	PUNCT
ajmri-5602	96	26	inasius	inasius	NOUN
ajmri-5602	96	27	,	,	PUNCT
ajmri-5602	96	28	2019	2019	NUM
ajmri-5602	96	29	;	;	PUNCT
ajmri-5602	96	30	mihailă	mihailă	PROPN
ajmri-5602	96	31	et	et	NOUN
ajmri-5602	96	32	al	al	PROPN
ajmri-5602	96	33	.	.	PROPN
ajmri-5602	96	34	,	,	PUNCT
ajmri-5602	96	35	2024	2024	NUM
ajmri-5602	96	36	)	)	PUNCT
ajmri-5602	96	37	.	.	PUNCT
ajmri-5602	97	1	the	the	DET
ajmri-5602	97	2	complexity	complexity	NOUN
ajmri-5602	97	3	of	of	ADP
ajmri-5602	97	4	tax	tax	NOUN
ajmri-5602	97	5	laws	law	NOUN
ajmri-5602	97	6	can	can	AUX
ajmri-5602	97	7	either	either	CCONJ
ajmri-5602	97	8	inhibit	inhibit	VERB
ajmri-5602	97	9	or	or	CCONJ
ajmri-5602	97	10	encourage	encourage	VERB
ajmri-5602	97	11	compliance	compliance	NOUN
ajmri-5602	97	12	.	.	PUNCT
ajmri-5602	98	1	extremely	extremely	ADV
ajmri-5602	98	2	complicated	complicated	ADJ
ajmri-5602	98	3	or	or	CCONJ
ajmri-5602	98	4	ambiguous	ambiguous	ADJ
ajmri-5602	98	5	tax	tax	NOUN
ajmri-5602	98	6	rules	rule	NOUN
ajmri-5602	98	7	typically	typically	ADV
ajmri-5602	98	8	lower	low	ADJ
ajmri-5602	98	9	compliance	compliance	NOUN
ajmri-5602	98	10	,	,	PUNCT
ajmri-5602	98	11	whereas	whereas	SCONJ
ajmri-5602	98	12	simplified	simplified	ADJ
ajmri-5602	98	13	procedures	procedure	NOUN
ajmri-5602	98	14	and	and	CCONJ
ajmri-5602	98	15	clearly	clearly	ADV
ajmri-5602	98	16	defined	define	VERB
ajmri-5602	98	17	instructions	instruction	NOUN
ajmri-5602	98	18	increase	increase	VERB
ajmri-5602	98	19	it	it	PRON
ajmri-5602	98	20	(	(	PUNCT
ajmri-5602	98	21	chiyangwa	chiyangwa	NOUN
ajmri-5602	98	22	et	et	PROPN
ajmri-5602	98	23	al	al	PROPN
ajmri-5602	98	24	.	.	PROPN
ajmri-5602	98	25	,	,	PUNCT
ajmri-5602	98	26	2025	2025	NUM
ajmri-5602	98	27	;	;	PUNCT
ajmri-5602	98	28	hussin	hussin	PROPN
ajmri-5602	98	29	et	et	PROPN
ajmri-5602	98	30	al	al	PROPN
ajmri-5602	98	31	.	.	PROPN
ajmri-5602	98	32	,	,	PUNCT
ajmri-5602	98	33	2023	2023	NUM
ajmri-5602	98	34	)	)	PUNCT
ajmri-5602	98	35	.	.	PUNCT
ajmri-5602	99	1	access	access	NOUN
ajmri-5602	99	2	to	to	ADP
ajmri-5602	99	3	tax	tax	NOUN
ajmri-5602	99	4	information	information	NOUN
ajmri-5602	99	5	and	and	CCONJ
ajmri-5602	99	6	support	support	NOUN
ajmri-5602	99	7	services	service	NOUN
ajmri-5602	99	8	,	,	PUNCT
ajmri-5602	99	9	including	include	VERB
ajmri-5602	99	10	training	training	NOUN
ajmri-5602	99	11	and	and	CCONJ
ajmri-5602	99	12	online	online	ADJ
ajmri-5602	99	13	assistance	assistance	NOUN
ajmri-5602	99	14	,	,	PUNCT
ajmri-5602	99	15	further	far	ADV
ajmri-5602	99	16	promotes	promote	VERB
ajmri-5602	99	17	compliance	compliance	NOUN
ajmri-5602	99	18	by	by	ADP
ajmri-5602	99	19	reducing	reduce	VERB
ajmri-5602	99	20	uncertainty	uncertainty	NOUN
ajmri-5602	99	21	and	and	CCONJ
ajmri-5602	99	22	administrative	administrative	ADJ
ajmri-5602	99	23	burden	burden	NOUN
ajmri-5602	99	24	(	(	PUNCT
ajmri-5602	99	25	bishagazi	bishagazi	PROPN
ajmri-5602	99	26	&	&	CCONJ
ajmri-5602	99	27	giesi	giesi	PROPN
ajmri-5602	99	28	,	,	PUNCT
ajmri-5602	99	29	2022	2022	NUM
ajmri-5602	99	30	;	;	PUNCT
ajmri-5602	99	31	mudzengerere	mudzengerere	ADJ
ajmri-5602	99	32	et	et	PROPN
ajmri-5602	99	33	al	al	PROPN
ajmri-5602	99	34	.	.	PROPN
ajmri-5602	99	35	,	,	PUNCT
ajmri-5602	99	36	2025	2025	NUM
ajmri-5602	99	37	)	)	PUNCT
ajmri-5602	99	38	.	.	PUNCT
ajmri-5602	100	1	peer	peer	NOUN
ajmri-5602	100	2	influence	influence	NOUN
ajmri-5602	100	3	and	and	CCONJ
ajmri-5602	100	4	social	social	ADJ
ajmri-5602	100	5	norms	norm	NOUN
ajmri-5602	100	6	also	also	ADV
ajmri-5602	100	7	provide	provide	VERB
ajmri-5602	100	8	significant	significant	ADJ
ajmri-5602	100	9	external	external	ADJ
ajmri-5602	100	10	pressure	pressure	NOUN
ajmri-5602	100	11	;	;	PUNCT
ajmri-5602	100	12	smes	sme	NOUN
ajmri-5602	100	13	are	be	AUX
ajmri-5602	100	14	more	more	ADV
ajmri-5602	100	15	likely	likely	ADJ
ajmri-5602	100	16	to	to	PART
ajmri-5602	100	17	comply	comply	VERB
ajmri-5602	100	18	when	when	SCONJ
ajmri-5602	100	19	their	their	PRON
ajmri-5602	100	20	peer	peer	NOUN
ajmri-5602	100	21	groups	group	NOUN
ajmri-5602	100	22	and	and	CCONJ
ajmri-5602	100	23	referrers	referrer	NOUN
ajmri-5602	100	24	show	show	VERB
ajmri-5602	100	25	compliant	compliant	ADJ
ajmri-5602	100	26	behavior	behavior	NOUN
ajmri-5602	100	27	(	(	PUNCT
ajmri-5602	100	28	alshira’h	alshira’h	ADV
ajmri-5602	100	29	et	et	PROPN
ajmri-5602	100	30	al	al	PROPN
ajmri-5602	100	31	.	.	PROPN
ajmri-5602	100	32	,	,	PUNCT
ajmri-5602	100	33	2022	2022	NUM
ajmri-5602	100	34	;	;	PUNCT
ajmri-5602	100	35	chiyangwa	chiyangwa	NOUN
ajmri-5602	100	36	et	et	PROPN
ajmri-5602	100	37	al	al	PROPN
ajmri-5602	100	38	.	.	PROPN
ajmri-5602	100	39	,	,	PUNCT
ajmri-5602	100	40	2025	2025	NUM
ajmri-5602	100	41	)	)	PUNCT
ajmri-5602	100	42	.	.	PUNCT
ajmri-5602	101	1	trust	trust	NOUN
ajmri-5602	101	2	in	in	ADP
ajmri-5602	101	3	tax	tax	NOUN
ajmri-5602	101	4	authorities	authority	NOUN
ajmri-5602	101	5	and	and	CCONJ
ajmri-5602	101	6	institutional	institutional	ADJ
ajmri-5602	101	7	support	support	NOUN
ajmri-5602	101	8	,	,	PUNCT
ajmri-5602	101	9	including	include	VERB
ajmri-5602	101	10	simplified	simplify	VERB
ajmri-5602	101	11	processes	process	NOUN
ajmri-5602	101	12	and	and	CCONJ
ajmri-5602	101	13	public	public	ADJ
ajmri-5602	101	14	awareness	awareness	NOUN
ajmri-5602	101	15	efforts	effort	NOUN
ajmri-5602	101	16	,	,	PUNCT
ajmri-5602	101	17	improves	improve	VERB
ajmri-5602	101	18	compliance	compliance	NOUN
ajmri-5602	101	19	by	by	ADP
ajmri-5602	101	20	fostering	foster	VERB
ajmri-5602	101	21	confidence	confidence	NOUN
ajmri-5602	101	22	in	in	ADP
ajmri-5602	101	23	the	the	DET
ajmri-5602	101	24	tax	tax	NOUN
ajmri-5602	101	25	system	system	NOUN
ajmri-5602	101	26	(	(	PUNCT
ajmri-5602	101	27	chiyangwa	chiyangwa	NOUN
ajmri-5602	101	28	et	et	PROPN
ajmri-5602	101	29	al	al	PROPN
ajmri-5602	101	30	.	.	PROPN
ajmri-5602	101	31	,	,	PUNCT
ajmri-5602	101	32	2025	2025	NUM
ajmri-5602	101	33	;	;	PUNCT
ajmri-5602	101	34	mchukwa	mchukwa	NOUN
ajmri-5602	101	35	&	&	CCONJ
ajmri-5602	101	36	mbwambo	mbwambo	NOUN
ajmri-5602	101	37	,	,	PUNCT
ajmri-5602	101	38	2024	2024	NUM
ajmri-5602	101	39	)	)	PUNCT
ajmri-5602	101	40	.	.	PUNCT
ajmri-5602	102	1	factors	factor	NOUN
ajmri-5602	102	2	particular	particular	ADJ
ajmri-5602	102	3	to	to	ADP
ajmri-5602	102	4	the	the	DET
ajmri-5602	102	5	owner	owner	NOUN
ajmri-5602	102	6	and	and	CCONJ
ajmri-5602	102	7	the	the	DET
ajmri-5602	102	8	economy	economy	NOUN
ajmri-5602	102	9	further	far	ADV
ajmri-5602	102	10	complicate	complicate	VERB
ajmri-5602	102	11	the	the	DET
ajmri-5602	102	12	tax	tax	NOUN
ajmri-5602	102	13	compliance	compliance	NOUN
ajmri-5602	102	14	scene	scene	NOUN
ajmri-5602	102	15	.	.	PUNCT
ajmri-5602	103	1	tax	tax	NOUN
ajmri-5602	103	2	rates	rate	NOUN
ajmri-5602	103	3	and	and	CCONJ
ajmri-5602	103	4	profitability	profitability	NOUN
ajmri-5602	103	5	,	,	PUNCT
ajmri-5602	103	6	two	two	NUM
ajmri-5602	103	7	broad	broad	ADJ
ajmri-5602	103	8	economic	economic	ADJ
ajmri-5602	103	9	indicators	indicator	NOUN
ajmri-5602	103	10	,	,	PUNCT
ajmri-5602	103	11	influence	influence	NOUN
ajmri-5602	103	12	compliance	compliance	NOUN
ajmri-5602	103	13	choices	choice	NOUN
ajmri-5602	103	14	;	;	PUNCT
ajmri-5602	103	15	some	some	DET
ajmri-5602	103	16	data	datum	NOUN
ajmri-5602	103	17	suggest	suggest	VERB
ajmri-5602	103	18	that	that	SCONJ
ajmri-5602	103	19	higher	high	ADJ
ajmri-5602	103	20	profits	profit	NOUN
ajmri-5602	103	21	may	may	AUX
ajmri-5602	103	22	be	be	AUX
ajmri-5602	103	23	associated	associate	VERB
ajmri-5602	103	24	with	with	ADP
ajmri-5602	103	25	lower	low	ADJ
ajmri-5602	103	26	compliance	compliance	NOUN
ajmri-5602	103	27	.	.	PUNCT
ajmri-5602	104	1	conversely	conversely	ADV
ajmri-5602	104	2	,	,	PUNCT
ajmri-5602	104	3	larger	large	ADJ
ajmri-5602	104	4	family	family	NOUN
ajmri-5602	104	5	sizes	size	NOUN
ajmri-5602	104	6	are	be	AUX
ajmri-5602	104	7	related	relate	VERB
ajmri-5602	104	8	to	to	ADP
ajmri-5602	104	9	higher	high	ADJ
ajmri-5602	104	10	compliance	compliance	NOUN
ajmri-5602	104	11	(	(	PUNCT
ajmri-5602	104	12	le	le	X
ajmri-5602	104	13	et	et	PROPN
ajmri-5602	104	14	al	al	PROPN
ajmri-5602	104	15	.	.	PROPN
ajmri-5602	104	16	,	,	PUNCT
ajmri-5602	104	17	2024	2024	NUM
ajmri-5602	104	18	;	;	PUNCT
ajmri-5602	104	19	mchukwa	mchukwa	NOUN
ajmri-5602	104	20	&	&	CCONJ
ajmri-5602	104	21	mbwambo	mbwambo	NOUN
ajmri-5602	104	22	,	,	PUNCT
ajmri-5602	104	23	2024	2024	NUM
ajmri-5602	104	24	)	)	PUNCT
ajmri-5602	104	25	.	.	PUNCT
ajmri-5602	105	1	characteristics	characteristic	NOUN
ajmri-5602	105	2	of	of	ADP
ajmri-5602	105	3	owners	owner	NOUN
ajmri-5602	105	4	,	,	PUNCT
ajmri-5602	105	5	including	include	VERB
ajmri-5602	105	6	their	their	PRON
ajmri-5602	105	7	age	age	NOUN
ajmri-5602	105	8	and	and	CCONJ
ajmri-5602	105	9	family	family	NOUN
ajmri-5602	105	10	size	size	NOUN
ajmri-5602	105	11	,	,	PUNCT
ajmri-5602	105	12	have	have	AUX
ajmri-5602	105	13	shown	show	VERB
ajmri-5602	105	14	contradictory	contradictory	ADJ
ajmri-5602	105	15	impacts	impact	NOUN
ajmri-5602	105	16	on	on	ADP
ajmri-5602	105	17	adherence	adherence	NOUN
ajmri-5602	105	18	,	,	PUNCT
ajmri-5602	105	19	indicating	indicate	VERB
ajmri-5602	105	20	that	that	SCONJ
ajmri-5602	105	21	individual	individual	ADJ
ajmri-5602	105	22	situations	situation	NOUN
ajmri-5602	105	23	may	may	AUX
ajmri-5602	105	24	differently	differently	ADV
ajmri-5602	105	25	affect	affect	VERB
ajmri-5602	105	26	tax	tax	NOUN
ajmri-5602	105	27	conduct	conduct	NOUN
ajmri-5602	105	28	(	(	PUNCT
ajmri-5602	105	29	dimuk	dimuk	PROPN
ajmri-5602	105	30	et	et	PROPN
ajmri-5602	105	31	al	al	PROPN
ajmri-5602	105	32	.	.	PROPN
ajmri-5602	105	33	,	,	PUNCT
ajmri-5602	105	34	2018	2018	NUM
ajmri-5602	105	35	;	;	PUNCT
ajmri-5602	105	36	ratnawati	ratnawati	PROPN
ajmri-5602	105	37	et	et	PROPN
ajmri-5602	105	38	al	al	PROPN
ajmri-5602	105	39	.	.	PROPN
ajmri-5602	105	40	,	,	PUNCT
ajmri-5602	105	41	2024	2024	NUM
ajmri-5602	105	42	)	)	PUNCT
ajmri-5602	105	43	.	.	PUNCT
ajmri-5602	106	1	furthermore	furthermore	ADV
ajmri-5602	106	2	,	,	PUNCT
ajmri-5602	106	3	the	the	DET
ajmri-5602	106	4	internal	internal	ADJ
ajmri-5602	106	5	tax	tax	NOUN
ajmri-5602	106	6	costs	cost	NOUN
ajmri-5602	106	7	for	for	ADP
ajmri-5602	106	8	smes	sme	NOUN
ajmri-5602	106	9	constitute	constitute	VERB
ajmri-5602	106	10	a	a	DET
ajmri-5602	106	11	significant	significant	ADJ
ajmri-5602	106	12	financial	financial	ADJ
ajmri-5602	106	13	burden	burden	NOUN
ajmri-5602	106	14	,	,	PUNCT
ajmri-5602	106	15	as	as	SCONJ
ajmri-5602	106	16	demonstrated	demonstrate	VERB
ajmri-5602	106	17	by	by	ADP
ajmri-5602	106	18	vietnamese	vietnamese	ADJ
ajmri-5602	106	19	firms	firm	NOUN
ajmri-5602	106	20	,	,	PUNCT
ajmri-5602	106	21	where	where	SCONJ
ajmri-5602	106	22	expenses	expense	NOUN
ajmri-5602	106	23	for	for	ADP
ajmri-5602	106	24	internal	internal	ADJ
ajmri-5602	106	25	tax	tax	NOUN
ajmri-5602	106	26	compliance	compliance	NOUN
ajmri-5602	106	27	surpass	surpass	VERB
ajmri-5602	106	28	those	those	PRON
ajmri-5602	106	29	for	for	ADP
ajmri-5602	106	30	external	external	ADJ
ajmri-5602	106	31	obligations	obligation	NOUN
ajmri-5602	106	32	(	(	PUNCT
ajmri-5602	106	33	trang	trang	PROPN
ajmri-5602	106	34	,	,	PUNCT
ajmri-5602	106	35	2024	2024	NUM
ajmri-5602	106	36	)	)	PUNCT
ajmri-5602	106	37	.	.	PUNCT
ajmri-5602	107	1	likewise	likewise	ADV
ajmri-5602	107	2	,	,	PUNCT
ajmri-5602	107	3	turnover	turnover	NOUN
ajmri-5602	107	4	and	and	CCONJ
ajmri-5602	107	5	organizational	organizational	ADJ
ajmri-5602	107	6	attributes	attribute	NOUN
ajmri-5602	107	7	,	,	PUNCT
ajmri-5602	107	8	including	include	VERB
ajmri-5602	107	9	legal	legal	ADJ
ajmri-5602	107	10	structure	structure	NOUN
ajmri-5602	107	11	and	and	CCONJ
ajmri-5602	107	12	accounting	accounting	NOUN
ajmri-5602	107	13	frameworks	framework	NOUN
ajmri-5602	107	14	,	,	PUNCT
ajmri-5602	107	15	influence	influence	NOUN
ajmri-5602	107	16	external	external	ADJ
ajmri-5602	107	17	tax	tax	NOUN
ajmri-5602	107	18	compliance	compliance	NOUN
ajmri-5602	107	19	expenses	expense	NOUN
ajmri-5602	107	20	in	in	ADP
ajmri-5602	107	21	nations	nation	NOUN
ajmri-5602	107	22	such	such	ADJ
ajmri-5602	107	23	as	as	ADP
ajmri-5602	107	24	south	south	PROPN
ajmri-5602	107	25	africa	africa	PROPN
ajmri-5602	107	26	(	(	PUNCT
ajmri-5602	107	27	franzsen	franzsen	PROPN
ajmri-5602	107	28	et	et	PROPN
ajmri-5602	107	29	al	al	PROPN
ajmri-5602	107	30	.	.	PROPN
ajmri-5602	107	31	,	,	PUNCT
ajmri-5602	107	32	2017	2017	NUM
ajmri-5602	107	33	)	)	PUNCT
ajmri-5602	107	34	.	.	PUNCT
ajmri-5602	108	1	empirical	empirical	ADJ
ajmri-5602	108	2	data	datum	NOUN
ajmri-5602	108	3	consistently	consistently	ADV
ajmri-5602	108	4	show	show	VERB
ajmri-5602	108	5	that	that	SCONJ
ajmri-5602	108	6	both	both	CCONJ
ajmri-5602	108	7	internal	internal	ADJ
ajmri-5602	108	8	and	and	CCONJ
ajmri-5602	108	9	external	external	ADJ
ajmri-5602	108	10	determinants	determinant	NOUN
ajmri-5602	108	11	shape	shape	VERB
ajmri-5602	108	12	tax	tax	NOUN
ajmri-5602	108	13	compliance	compliance	NOUN
ajmri-5602	108	14	among	among	ADP
ajmri-5602	108	15	smes	sme	NOUN
ajmri-5602	108	16	.	.	PUNCT
ajmri-5602	109	1	these	these	DET
ajmri-5602	109	2	internal	internal	ADJ
ajmri-5602	109	3	determinants	determinant	NOUN
ajmri-5602	109	4	include	include	VERB
ajmri-5602	109	5	attitudes	attitude	NOUN
ajmri-5602	109	6	,	,	PUNCT
ajmri-5602	109	7	tax	tax	NOUN
ajmri-5602	109	8	knowledge	knowledge	NOUN
ajmri-5602	109	9	,	,	PUNCT
ajmri-5602	109	10	financial	financial	ADJ
ajmri-5602	109	11	literacy	literacy	NOUN
ajmri-5602	109	12	,	,	PUNCT
ajmri-5602	109	13	and	and	CCONJ
ajmri-5602	109	14	perceptions	perception	NOUN
ajmri-5602	109	15	of	of	ADP
ajmri-5602	109	16	fairness	fairness	NOUN
ajmri-5602	109	17	.	.	PUNCT
ajmri-5602	110	1	external	external	ADJ
ajmri-5602	110	2	factors	factor	NOUN
ajmri-5602	110	3	,	,	PUNCT
ajmri-5602	110	4	such	such	ADJ
ajmri-5602	110	5	as	as	ADP
ajmri-5602	110	6	enforcement	enforcement	NOUN
ajmri-5602	110	7	,	,	PUNCT
ajmri-5602	110	8	regulatory	regulatory	ADJ
ajmri-5602	110	9	complexity	complexity	NOUN
ajmri-5602	110	10	,	,	PUNCT
ajmri-5602	110	11	peer	peer	NOUN
ajmri-5602	110	12	influence	influence	NOUN
ajmri-5602	110	13	,	,	PUNCT
ajmri-5602	110	14	and	and	CCONJ
ajmri-5602	110	15	institutional	institutional	ADJ
ajmri-5602	110	16	support	support	NOUN
ajmri-5602	110	17	,	,	PUNCT
ajmri-5602	110	18	also	also	ADV
ajmri-5602	110	19	play	play	VERB
ajmri-5602	110	20	a	a	DET
ajmri-5602	110	21	role	role	NOUN
ajmri-5602	110	22	.	.	PUNCT
ajmri-5602	111	1	therefore	therefore	ADV
ajmri-5602	111	2	,	,	PUNCT
ajmri-5602	111	3	efforts	effort	NOUN
ajmri-5602	111	4	to	to	PART
ajmri-5602	111	5	enhance	enhance	VERB
ajmri-5602	111	6	tax	tax	NOUN
ajmri-5602	111	7	compliance	compliance	NOUN
ajmri-5602	111	8	should	should	AUX
ajmri-5602	111	9	center	center	VERB
ajmri-5602	111	10	on	on	ADP
ajmri-5602	111	11	simplifying	simplify	VERB
ajmri-5602	111	12	tax	tax	NOUN
ajmri-5602	111	13	procedures	procedure	NOUN
ajmri-5602	111	14	,	,	PUNCT
ajmri-5602	111	15	increasing	increase	VERB
ajmri-5602	111	16	tax	tax	NOUN
ajmri-5602	111	17	education	education	NOUN
ajmri-5602	111	18	and	and	CCONJ
ajmri-5602	111	19	awareness	awareness	NOUN
ajmri-5602	111	20	,	,	PUNCT
ajmri-5602	111	21	promoting	promote	VERB
ajmri-5602	111	22	trust	trust	NOUN
ajmri-5602	111	23	and	and	CCONJ
ajmri-5602	111	24	fairness	fairness	NOUN
ajmri-5602	111	25	in	in	ADP
ajmri-5602	111	26	tax	tax	NOUN
ajmri-5602	111	27	administration	administration	NOUN
ajmri-5602	111	28	,	,	PUNCT
ajmri-5602	111	29	and	and	CCONJ
ajmri-5602	111	30	strengthening	strengthen	VERB
ajmri-5602	111	31	enforcement	enforcement	NOUN
ajmri-5602	111	32	mechanisms	mechanism	NOUN
ajmri-5602	111	33	(	(	PUNCT
ajmri-5602	111	34	abdinur	abdinur	PROPN
ajmri-5602	111	35	&	&	CCONJ
ajmri-5602	111	36	karcıoğlu	karcıoğlu	PROPN
ajmri-5602	111	37	,	,	PUNCT
ajmri-5602	111	38	2025	2025	NUM
ajmri-5602	111	39	)	)	PUNCT
ajmri-5602	111	40	.	.	PUNCT
ajmri-5602	112	1	such	such	ADJ
ajmri-5602	112	2	all	all	PRON
ajmri-5602	112	3	-	-	PUNCT
ajmri-5602	112	4	inclusive	inclusive	ADJ
ajmri-5602	112	5	approaches	approach	NOUN
ajmri-5602	112	6	not	not	PART
ajmri-5602	112	7	only	only	ADV
ajmri-5602	112	8	encourage	encourage	VERB
ajmri-5602	112	9	voluntary	voluntary	ADJ
ajmri-5602	112	10	compliance	compliance	NOUN
ajmri-5602	112	11	but	but	CCONJ
ajmri-5602	112	12	also	also	ADV
ajmri-5602	112	13	help	help	VERB
ajmri-5602	112	14	sustainable	sustainable	ADJ
ajmri-5602	112	15	governmental	governmental	ADJ
ajmri-5602	112	16	revenue	revenue	NOUN
ajmri-5602	112	17	collection	collection	NOUN
ajmri-5602	112	18	and	and	CCONJ
ajmri-5602	112	19	the	the	DET
ajmri-5602	112	20	development	development	NOUN
ajmri-5602	112	21	of	of	ADP
ajmri-5602	112	22	small	small	ADJ
ajmri-5602	112	23	businesses	business	NOUN
ajmri-5602	112	24	(	(	PUNCT
ajmri-5602	112	25	abdinur	abdinur	PROPN
ajmri-5602	112	26	&	&	CCONJ
ajmri-5602	112	27	karcıoğlu	karcıoğlu	PROPN
ajmri-5602	112	28	,	,	PUNCT
ajmri-5602	112	29	2025	2025	NUM
ajmri-5602	112	30	;	;	PUNCT
ajmri-5602	112	31	bishagazi	bishagazi	PROPN
ajmri-5602	112	32	&	&	CCONJ
ajmri-5602	112	33	giesi	giesi	PROPN
ajmri-5602	112	34	,	,	PUNCT
ajmri-5602	112	35	2022	2022	NUM
ajmri-5602	112	36	;	;	PUNCT
ajmri-5602	112	37	chiyangwa	chiyangwa	NOUN
ajmri-5602	112	38	et	et	PROPN
ajmri-5602	112	39	al	al	PROPN
ajmri-5602	112	40	.	.	PROPN
ajmri-5602	112	41	,	,	PUNCT
ajmri-5602	112	42	2025	2025	NUM
ajmri-5602	112	43	;	;	PUNCT
ajmri-5602	112	44	hussin	hussin	PROPN
ajmri-5602	112	45	et	et	PROPN
ajmri-5602	112	46	al	al	PROPN
ajmri-5602	112	47	.	.	PROPN
ajmri-5602	112	48	,	,	PUNCT
ajmri-5602	112	49	2023	2023	NUM
ajmri-5602	112	50	)	)	PUNCT
ajmri-5602	112	51	.	.	PUNCT
ajmri-5602	113	1	impact	impact	NOUN
ajmri-5602	113	2	of	of	ADP
ajmri-5602	113	3	taxation	taxation	NOUN
ajmri-5602	113	4	policies	policy	NOUN
ajmri-5602	113	5	on	on	ADP
ajmri-5602	113	6	medium	medium	ADJ
ajmri-5602	113	7	enterprises	enterprise	NOUN
ajmri-5602	113	8	’	'	PUNCT
ajmri-5602	113	9	growth	growth	NOUN
ajmri-5602	113	10	and	and	CCONJ
ajmri-5602	113	11	sustainability	sustainability	NOUN
ajmri-5602	113	12	especially	especially	ADV
ajmri-5602	113	13	by	by	ADP
ajmri-5602	113	14	affecting	affect	VERB
ajmri-5602	113	15	profitability	profitability	NOUN
ajmri-5602	113	16	,	,	PUNCT
ajmri-5602	113	17	tax	tax	NOUN
ajmri-5602	113	18	laws	law	NOUN
ajmri-5602	113	19	have	have	VERB
ajmri-5602	113	20	a	a	DET
ajmri-5602	113	21	great	great	ADJ
ajmri-5602	113	22	influence	influence	NOUN
ajmri-5602	113	23	on	on	ADP
ajmri-5602	113	24	the	the	DET
ajmri-5602	113	25	viability	viability	NOUN
ajmri-5602	113	26	of	of	ADP
ajmri-5602	113	27	midsized	midsized	ADJ
ajmri-5602	113	28	companies	company	NOUN
ajmri-5602	113	29	.	.	PUNCT
ajmri-5602	114	1	high	high	ADJ
ajmri-5602	114	2	tax	tax	NOUN
ajmri-5602	114	3	rates	rate	NOUN
ajmri-5602	114	4	and	and	CCONJ
ajmri-5602	114	5	complex	complex	ADJ
ajmri-5602	114	6	tax	tax	NOUN
ajmri-5602	114	7	systems	system	NOUN
ajmri-5602	114	8	increase	increase	VERB
ajmri-5602	114	9	operational	operational	ADJ
ajmri-5602	114	10	costs	cost	NOUN
ajmri-5602	114	11	and	and	CCONJ
ajmri-5602	114	12	administrative	administrative	ADJ
ajmri-5602	114	13	burdens	burden	NOUN
ajmri-5602	114	14	,	,	PUNCT
ajmri-5602	114	15	thereby	thereby	ADV
ajmri-5602	114	16	lowering	lower	VERB
ajmri-5602	114	17	profitability	profitability	NOUN
ajmri-5602	114	18	in	in	ADP
ajmri-5602	114	19	emerging	emerge	VERB
ajmri-5602	114	20	economies	economy	NOUN
ajmri-5602	114	21	such	such	ADJ
ajmri-5602	114	22	as	as	ADP
ajmri-5602	114	23	nigeria	nigeria	PROPN
ajmri-5602	114	24	and	and	CCONJ
ajmri-5602	114	25	zimbabwe	zimbabwe	ADJ
ajmri-5602	114	26	(	(	PUNCT
ajmri-5602	114	27	ehis	ehis	NOUN
ajmri-5602	114	28	et	et	NOUN
ajmri-5602	114	29	al	al	PROPN
ajmri-5602	114	30	.	.	PROPN
ajmri-5602	114	31	,	,	PUNCT
ajmri-5602	114	32	2022	2022	NUM
ajmri-5602	114	33	;	;	PUNCT
ajmri-5602	114	34	feya	feya	NOUN
ajmri-5602	114	35	et	et	PROPN
ajmri-5602	114	36	al	al	PROPN
ajmri-5602	114	37	.	.	PROPN
ajmri-5602	114	38	,	,	PUNCT
ajmri-5602	114	39	2025	2025	NUM
ajmri-5602	114	40	;	;	PUNCT
ajmri-5602	114	41	malatji	malatji	PROPN
ajmri-5602	114	42	et	et	PROPN
ajmri-5602	114	43	al	al	PROPN
ajmri-5602	114	44	.	.	PROPN
ajmri-5602	114	45	,	,	PUNCT
ajmri-5602	114	46	2021	2021	NUM
ajmri-5602	114	47	)	)	PUNCT
ajmri-5602	114	48	.	.	PUNCT
ajmri-5602	115	1	on	on	ADP
ajmri-5602	115	2	the	the	DET
ajmri-5602	115	3	other	other	ADJ
ajmri-5602	115	4	hand	hand	NOUN
ajmri-5602	115	5	,	,	PUNCT
ajmri-5602	115	6	correctly	correctly	ADV
ajmri-5602	115	7	applied	apply	VERB
ajmri-5602	115	8	tax	tax	NOUN
ajmri-5602	115	9	incentives	incentive	NOUN
ajmri-5602	115	10	and	and	CCONJ
ajmri-5602	115	11	deductions	deduction	NOUN
ajmri-5602	115	12	can	can	AUX
ajmri-5602	115	13	enhance	enhance	VERB
ajmri-5602	115	14	profitability	profitability	NOUN
ajmri-5602	115	15	by	by	ADP
ajmri-5602	115	16	alleviating	alleviate	VERB
ajmri-5602	115	17	financial	financial	ADJ
ajmri-5602	115	18	burdens	burden	NOUN
ajmri-5602	115	19	and	and	CCONJ
ajmri-5602	115	20	promoting	promote	VERB
ajmri-5602	115	21	more	more	ADV
ajmri-5602	115	22	efficient	efficient	ADJ
ajmri-5602	115	23	resource	resource	NOUN
ajmri-5602	115	24	management	management	NOUN
ajmri-5602	115	25	.	.	PUNCT
ajmri-5602	116	1	evidence	evidence	NOUN
ajmri-5602	116	2	from	from	ADP
ajmri-5602	116	3	india	india	PROPN
ajmri-5602	116	4	and	and	CCONJ
ajmri-5602	116	5	portugal	portugal	PROPN
ajmri-5602	116	6	suggests	suggest	VERB
ajmri-5602	116	7	that	that	SCONJ
ajmri-5602	116	8	tax	tax	NOUN
ajmri-5602	116	9	changes	change	NOUN
ajmri-5602	116	10	,	,	PUNCT
ajmri-5602	116	11	such	such	ADJ
ajmri-5602	116	12	as	as	ADP
ajmri-5602	116	13	the	the	DET
ajmri-5602	116	14	goods	good	NOUN
ajmri-5602	116	15	and	and	CCONJ
ajmri-5602	116	16	services	service	NOUN
ajmri-5602	116	17	tax	tax	NOUN
ajmri-5602	116	18	(	(	PUNCT
ajmri-5602	116	19	gst	gst	NOUN
ajmri-5602	116	20	)	)	PUNCT
ajmri-5602	116	21	and	and	CCONJ
ajmri-5602	116	22	targeted	target	VERB
ajmri-5602	116	23	fiscal	fiscal	ADJ
ajmri-5602	116	24	incentives	incentive	NOUN
ajmri-5602	116	25	,	,	PUNCT
ajmri-5602	116	26	can	can	AUX
ajmri-5602	116	27	enhance	enhance	VERB
ajmri-5602	116	28	financial	financial	ADJ
ajmri-5602	116	29	performance	performance	NOUN
ajmri-5602	116	30	indicators	indicator	NOUN
ajmri-5602	116	31	,	,	PUNCT
ajmri-5602	116	32	including	include	VERB
ajmri-5602	116	33	return	return	NOUN
ajmri-5602	116	34	on	on	ADP
ajmri-5602	116	35	equity	equity	NOUN
ajmri-5602	116	36	(	(	PUNCT
ajmri-5602	116	37	roe	roe	PROPN
ajmri-5602	116	38	)	)	PUNCT
ajmri-5602	116	39	and	and	CCONJ
ajmri-5602	116	40	return	return	VERB
ajmri-5602	116	41	on	on	ADP
ajmri-5602	116	42	investment	investment	NOUN
ajmri-5602	116	43	(	(	PUNCT
ajmri-5602	116	44	roi	roi	NOUN
ajmri-5602	116	45	)	)	PUNCT
ajmri-5602	116	46	(	(	PUNCT
ajmri-5602	116	47	bhalla	bhalla	PROPN
ajmri-5602	116	48	et	et	NOUN
ajmri-5602	116	49	al	al	PROPN
ajmri-5602	116	50	.	.	PROPN
ajmri-5602	116	51	,	,	PUNCT
ajmri-5602	116	52	2022	2022	NUM
ajmri-5602	116	53	;	;	PUNCT
ajmri-5602	117	1	malabanan	malabanan	PROPN
ajmri-5602	117	2	et	et	PROPN
ajmri-5602	117	3	al	al	PROPN
ajmri-5602	117	4	.	.	PROPN
ajmri-5602	117	5	,	,	PUNCT
ajmri-5602	117	6	2024	2024	NUM
ajmri-5602	117	7	)	)	PUNCT
ajmri-5602	117	8	.	.	PUNCT
ajmri-5602	118	1	studies	study	NOUN
ajmri-5602	118	2	in	in	ADP
ajmri-5602	118	3	nigeria	nigeria	PROPN
ajmri-5602	118	4	also	also	ADV
ajmri-5602	118	5	reveal	reveal	VERB
ajmri-5602	118	6	that	that	SCONJ
ajmri-5602	118	7	loss	loss	NOUN
ajmri-5602	118	8	relief	relief	NOUN
ajmri-5602	118	9	and	and	CCONJ
ajmri-5602	118	10	capital	capital	NOUN
ajmri-5602	118	11	allowances	allowance	NOUN
ajmri-5602	118	12	are	be	AUX
ajmri-5602	118	13	positively	positively	ADV
ajmri-5602	118	14	correlated	correlate	VERB
ajmri-5602	118	15	with	with	ADP
ajmri-5602	118	16	net	net	ADJ
ajmri-5602	118	17	profit	profit	NOUN
ajmri-5602	118	18	margins	margin	NOUN
ajmri-5602	118	19	,	,	PUNCT
ajmri-5602	118	20	suggesting	suggest	VERB
ajmri-5602	118	21	that	that	SCONJ
ajmri-5602	118	22	tax	tax	NOUN
ajmri-5602	118	23	breaks	break	NOUN
ajmri-5602	118	24	can	can	AUX
ajmri-5602	118	25	lead	lead	VERB
ajmri-5602	118	26	to	to	ADP
ajmri-5602	118	27	improved	improve	VERB
ajmri-5602	118	28	financial	financial	ADJ
ajmri-5602	118	29	outcomes	outcome	NOUN
ajmri-5602	118	30	for	for	ADP
ajmri-5602	118	31	medium	medium	ADJ
ajmri-5602	118	32	-	-	PUNCT
ajmri-5602	118	33	sized	sized	ADJ
ajmri-5602	118	34	businesses	business	NOUN
ajmri-5602	118	35	(	(	PUNCT
ajmri-5602	118	36	edori	edori	PROPN
ajmri-5602	118	37	&	&	CCONJ
ajmri-5602	118	38	des	des	PROPN
ajmri-5602	118	39	-	-	PROPN
ajmri-5602	118	40	wosu	wosu	NOUN
ajmri-5602	118	41	,	,	PUNCT
ajmri-5602	118	42	2024	2024	NUM
ajmri-5602	118	43	)	)	PUNCT
ajmri-5602	118	44	.	.	PUNCT
ajmri-5602	119	1	taxation	taxation	NOUN
ajmri-5602	119	2	policies	policy	NOUN
ajmri-5602	119	3	also	also	ADV
ajmri-5602	119	4	affect	affect	VERB
ajmri-5602	119	5	the	the	DET
ajmri-5602	119	6	investment	investment	NOUN
ajmri-5602	119	7	decisions	decision	NOUN
ajmri-5602	119	8	and	and	CCONJ
ajmri-5602	119	9	development	development	NOUN
ajmri-5602	119	10	rates	rate	NOUN
ajmri-5602	119	11	of	of	ADP
ajmri-5602	119	12	medium	medium	ADJ
ajmri-5602	119	13	-	-	PUNCT
ajmri-5602	119	14	sized	sized	ADJ
ajmri-5602	119	15	businesses	business	NOUN
ajmri-5602	119	16	.	.	PUNCT
ajmri-5602	120	1	favorable	favorable	ADJ
ajmri-5602	120	2	tax	tax	NOUN
ajmri-5602	120	3	regulations	regulation	NOUN
ajmri-5602	120	4	,	,	PUNCT
ajmri-5602	120	5	such	such	ADJ
ajmri-5602	120	6	as	as	ADP
ajmri-5602	120	7	incentives	incentive	NOUN
ajmri-5602	120	8	and	and	CCONJ
ajmri-5602	120	9	simplified	simplified	ADJ
ajmri-5602	120	10	compliance	compliance	NOUN
ajmri-5602	120	11	procedures	procedure	NOUN
ajmri-5602	120	12	,	,	PUNCT
ajmri-5602	120	13	boost	boost	VERB
ajmri-5602	120	14	available	available	ADJ
ajmri-5602	120	15	capital	capital	NOUN
ajmri-5602	120	16	for	for	ADP
ajmri-5602	120	17	reinvestment	reinvestment	NOUN
ajmri-5602	120	18	(	(	PUNCT
ajmri-5602	120	19	ehis	ehis	NOUN
ajmri-5602	120	20	et	et	NOUN
ajmri-5602	120	21	al	al	PROPN
ajmri-5602	120	22	.	.	PROPN
ajmri-5602	120	23	,	,	PUNCT
ajmri-5602	120	24	2022	2022	NUM
ajmri-5602	120	25	;	;	PUNCT
ajmri-5602	120	26	frein	frein	PROPN
ajmri-5602	120	27	et	et	PROPN
ajmri-5602	120	28	al	al	PROPN
ajmri-5602	120	29	.	.	PROPN
ajmri-5602	120	30	,	,	PUNCT
ajmri-5602	120	31	2021	2021	NUM
ajmri-5602	120	32	;	;	PUNCT
ajmri-5602	120	33	the	the	DET
ajmri-5602	120	34	impact	impact	NOUN
ajmri-5602	120	35	of	of	ADP
ajmri-5602	120	36	fiscal	fiscal	ADJ
ajmri-5602	120	37	policies	policy	NOUN
ajmri-5602	120	38	,	,	PUNCT
ajmri-5602	120	39	2022	2022	NUM
ajmri-5602	120	40	)	)	PUNCT
ajmri-5602	120	41	,	,	PUNCT
ajmri-5602	120	42	thereby	thereby	ADV
ajmri-5602	120	43	fostering	foster	VERB
ajmri-5602	120	44	competitiveness	competitiveness	NOUN
ajmri-5602	120	45	and	and	CCONJ
ajmri-5602	120	46	growth	growth	NOUN
ajmri-5602	120	47	.	.	PUNCT
ajmri-5602	121	1	multiple	multiple	ADJ
ajmri-5602	121	2	and	and	CCONJ
ajmri-5602	121	3	high	high	ADJ
ajmri-5602	121	4	tax	tax	NOUN
ajmri-5602	121	5	liabilities	liability	NOUN
ajmri-5602	121	6	,	,	PUNCT
ajmri-5602	121	7	meanwhile	meanwhile	ADV
ajmri-5602	121	8	,	,	PUNCT
ajmri-5602	121	9	reduce	reduce	VERB
ajmri-5602	121	10	liquidity	liquidity	NOUN
ajmri-5602	121	11	and	and	CCONJ
ajmri-5602	121	12	raise	raise	VERB
ajmri-5602	121	13	uncertainty	uncertainty	NOUN
ajmri-5602	121	14	,	,	PUNCT
ajmri-5602	121	15	therefore	therefore	ADV
ajmri-5602	121	16	inhibiting	inhibit	VERB
ajmri-5602	121	17	investment	investment	NOUN
ajmri-5602	121	18	and	and	CCONJ
ajmri-5602	121	19	delaying	delay	VERB
ajmri-5602	121	20	or	or	CCONJ
ajmri-5602	121	21	stopping	stop	VERB
ajmri-5602	121	22	business	business	NOUN
ajmri-5602	121	23	expansion	expansion	NOUN
ajmri-5602	121	24	(	(	PUNCT
ajmri-5602	121	25	ehis	ehis	NOUN
ajmri-5602	121	26	et	et	NOUN
ajmri-5602	121	27	al	al	PROPN
ajmri-5602	121	28	.	.	PROPN
ajmri-5602	121	29	,	,	PUNCT
ajmri-5602	121	30	2022	2022	NUM
ajmri-5602	121	31	;	;	PUNCT
ajmri-5602	121	32	erosa	erosa	PROPN
ajmri-5602	121	33	&	&	CCONJ
ajmri-5602	121	34	gonzalez	gonzalez	PROPN
ajmri-5602	121	35	,	,	PUNCT
ajmri-5602	121	36	2019	2019	NUM
ajmri-5602	121	37	)	)	PUNCT
ajmri-5602	121	38	.	.	PUNCT
ajmri-5602	122	1	with	with	ADP
ajmri-5602	122	2	the	the	DET
ajmri-5602	122	3	tax	tax	NOUN
ajmri-5602	122	4	target	target	NOUN
ajmri-5602	122	5	having	have	VERB
ajmri-5602	122	6	a	a	DET
ajmri-5602	122	7	bigger	big	ADJ
ajmri-5602	122	8	impact	impact	NOUN
ajmri-5602	122	9	than	than	ADP
ajmri-5602	122	10	the	the	DET
ajmri-5602	122	11	tax	tax	NOUN
ajmri-5602	122	12	form	form	NOUN
ajmri-5602	122	13	itself	itself	PRON
ajmri-5602	122	14	(	(	PUNCT
ajmri-5602	122	15	frein	frein	PROPN
ajmri-5602	122	16	et	et	PROPN
ajmri-5602	122	17	al	al	PROPN
ajmri-5602	122	18	.	.	PROPN
ajmri-5602	122	19	,	,	PUNCT
ajmri-5602	122	20	2021	2021	NUM
ajmri-5602	122	21	)	)	PUNCT
ajmri-5602	122	22	,	,	PUNCT
ajmri-5602	122	23	for	for	ADP
ajmri-5602	122	24	instance	instance	NOUN
ajmri-5602	122	25	,	,	PUNCT
ajmri-5602	122	26	progressive	progressive	ADJ
ajmri-5602	122	27	carbon	carbon	NOUN
ajmri-5602	122	28	taxes	taxis	NOUN
ajmri-5602	122	29	influence	influence	VERB
ajmri-5602	122	30	the	the	DET
ajmri-5602	122	31	timing	timing	NOUN
ajmri-5602	122	32	and	and	CCONJ
ajmri-5602	122	33	nature	nature	NOUN
ajmri-5602	122	34	of	of	ADP
ajmri-5602	122	35	green	green	ADJ
ajmri-5602	122	36	investments	investment	NOUN
ajmri-5602	122	37	.	.	PUNCT
ajmri-5602	123	1	high	high	ADJ
ajmri-5602	123	2	tax	tax	NOUN
ajmri-5602	123	3	rates	rate	NOUN
ajmri-5602	123	4	have	have	AUX
ajmri-5602	123	5	been	be	AUX
ajmri-5602	123	6	cited	cite	VERB
ajmri-5602	123	7	as	as	ADP
ajmri-5602	123	8	restricting	restrict	VERB
ajmri-5602	123	9	small	small	ADJ
ajmri-5602	123	10	businesses	business	NOUN
ajmri-5602	123	11	’	'	PUNCT
ajmri-5602	123	12	capacity	capacity	NOUN
ajmri-5602	123	13	to	to	PART
ajmri-5602	123	14	invest	invest	VERB
ajmri-5602	123	15	in	in	ADP
ajmri-5602	123	16	infrastructure	infrastructure	NOUN
ajmri-5602	123	17	and	and	CCONJ
ajmri-5602	123	18	personnel	personnel	NOUN
ajmri-5602	123	19	development	development	NOUN
ajmri-5602	123	20	in	in	ADP
ajmri-5602	123	21	countries	country	NOUN
ajmri-5602	123	22	such	such	ADJ
ajmri-5602	123	23	as	as	ADP
ajmri-5602	123	24	malawi	malawi	PROPN
ajmri-5602	123	25	and	and	CCONJ
ajmri-5602	123	26	sierra	sierra	PROPN
ajmri-5602	123	27	leone	leone	PROPN
ajmri-5602	123	28	,	,	PUNCT
ajmri-5602	123	29	thereby	thereby	ADV
ajmri-5602	123	30	stifling	stifle	VERB
ajmri-5602	123	31	sustainable	sustainable	ADJ
ajmri-5602	123	32	development	development	NOUN
ajmri-5602	123	33	(	(	PUNCT
ajmri-5602	123	34	mhango	mhango	NOUN
ajmri-5602	123	35	&	&	CCONJ
ajmri-5602	123	36	nayagam	nayagam	NOUN
ajmri-5602	123	37	,	,	PUNCT
ajmri-5602	123	38	2025	2025	NUM
ajmri-5602	123	39	;	;	PUNCT
ajmri-5602	123	40	ndoinjeh	ndoinjeh	NOUN
ajmri-5602	123	41	,	,	PUNCT
ajmri-5602	123	42	2025	2025	NUM
ajmri-5602	123	43	)	)	PUNCT
ajmri-5602	123	44	.	.	PUNCT
ajmri-5602	124	1	taxation	taxation	NOUN
ajmri-5602	124	2	policies	policy	NOUN
ajmri-5602	124	3	also	also	ADV
ajmri-5602	124	4	influence	influence	VERB
ajmri-5602	124	5	net	net	ADJ
ajmri-5602	124	6	cash	cash	NOUN
ajmri-5602	124	7	flows	flow	NOUN
ajmri-5602	124	8	,	,	PUNCT
ajmri-5602	124	9	a	a	DET
ajmri-5602	124	10	key	key	ADJ
ajmri-5602	124	11	measure	measure	NOUN
ajmri-5602	124	12	of	of	ADP
ajmri-5602	124	13	the	the	DET
ajmri-5602	124	14	sustainability	sustainability	NOUN
ajmri-5602	124	15	of	of	ADP
ajmri-5602	124	16	medium	medium	ADJ
ajmri-5602	124	17	-	-	PUNCT
ajmri-5602	124	18	sized	sized	ADJ
ajmri-5602	124	19	businesses	business	NOUN
ajmri-5602	124	20	.	.	PUNCT
ajmri-5602	125	1	as	as	SCONJ
ajmri-5602	125	2	seen	see	VERB
ajmri-5602	125	3	in	in	ADP
ajmri-5602	125	4	smes	sme	NOUN
ajmri-5602	125	5	in	in	ADP
ajmri-5602	125	6	zimbabwe	zimbabwe	PROPN
ajmri-5602	125	7	and	and	CCONJ
ajmri-5602	125	8	nigeria	nigeria	PROPN
ajmri-5602	125	9	,	,	PUNCT
ajmri-5602	125	10	high	high	ADJ
ajmri-5602	125	11	and	and	CCONJ
ajmri-5602	125	12	complex	complex	ADJ
ajmri-5602	125	13	tax	tax	NOUN
ajmri-5602	125	14	obligations	obligation	NOUN
ajmri-5602	125	15	raise	raise	VERB
ajmri-5602	125	16	compliance	compliance	NOUN
ajmri-5602	125	17	costs	cost	NOUN
ajmri-5602	125	18	and	and	CCONJ
ajmri-5602	125	19	lower	low	ADJ
ajmri-5602	125	20	liquidity	liquidity	NOUN
ajmri-5602	125	21	,	,	PUNCT
ajmri-5602	125	22	which	which	PRON
ajmri-5602	125	23	restricts	restrict	VERB
ajmri-5602	125	24	their	their	PRON
ajmri-5602	125	25	operating	operating	NOUN
ajmri-5602	125	26	capability	capability	NOUN
ajmri-5602	125	27	and	and	CCONJ
ajmri-5602	125	28	working	working	NOUN
ajmri-5602	125	29	capital	capital	NOUN
ajmri-5602	125	30	(	(	PUNCT
ajmri-5602	125	31	ehis	ehis	NOUN
ajmri-5602	125	32	et	et	NOUN
ajmri-5602	125	33	al	al	PROPN
ajmri-5602	125	34	.	.	PROPN
ajmri-5602	125	35	,	,	PUNCT
ajmri-5602	125	36	2022	2022	NUM
ajmri-5602	125	37	;	;	PUNCT
ajmri-5602	125	38	feya	feya	NOUN
ajmri-5602	125	39	et	et	PROPN
ajmri-5602	125	40	al	al	PROPN
ajmri-5602	125	41	.	.	PROPN
ajmri-5602	125	42	,	,	PUNCT
ajmri-5602	125	43	2025	2025	NUM
ajmri-5602	125	44	;	;	PUNCT
ajmri-5602	125	45	malatji	malatji	PROPN
ajmri-5602	125	46	et	et	PROPN
ajmri-5602	125	47	al	al	PROPN
ajmri-5602	125	48	.	.	PROPN
ajmri-5602	125	49	,	,	PUNCT
ajmri-5602	125	50	2021	2021	NUM
ajmri-5602	125	51	)	)	PUNCT
ajmri-5602	125	52	.	.	PUNCT
ajmri-5602	126	1	although	although	SCONJ
ajmri-5602	126	2	some	some	DET
ajmri-5602	126	3	research	research	NOUN
ajmri-5602	126	4	indicates	indicate	VERB
ajmri-5602	126	5	a	a	DET
ajmri-5602	126	6	clear	clear	ADJ
ajmri-5602	126	7	negative	negative	ADJ
ajmri-5602	126	8	link	link	NOUN
ajmri-5602	126	9	between	between	ADP
ajmri-5602	126	10	taxation	taxation	NOUN
ajmri-5602	126	11	and	and	CCONJ
ajmri-5602	126	12	cash	cash	NOUN
ajmri-5602	126	13	flow	flow	NOUN
ajmri-5602	126	14	,	,	PUNCT
ajmri-5602	126	15	other	other	ADJ
ajmri-5602	126	16	studies	study	NOUN
ajmri-5602	126	17	have	have	AUX
ajmri-5602	126	18	yielded	yield	VERB
ajmri-5602	126	19	mixed	mixed	ADJ
ajmri-5602	126	20	results	result	NOUN
ajmri-5602	126	21	,	,	PUNCT
ajmri-5602	126	22	possibly	possibly	ADV
ajmri-5602	126	23	due	due	ADP
ajmri-5602	126	24	to	to	ADP
ajmri-5602	126	25	questionnaire	questionnaire	NOUN
ajmri-5602	126	26	biases	bias	NOUN
ajmri-5602	126	27	(	(	PUNCT
ajmri-5602	126	28	ehis	ehis	INTJ
ajmri-5602	126	29	et	et	NOUN
ajmri-5602	126	30	al	al	PROPN
ajmri-5602	126	31	.	.	PROPN
ajmri-5602	126	32	,	,	PUNCT
ajmri-5602	126	33	2022	2022	NUM
ajmri-5602	126	34	;	;	PUNCT
ajmri-5602	126	35	sato	sato	PROPN
ajmri-5602	126	36	et	et	PROPN
ajmri-5602	126	37	al	al	PROPN
ajmri-5602	126	38	.	.	PROPN
ajmri-5602	126	39	,	,	PUNCT
ajmri-5602	126	40	2021	2021	NUM
ajmri-5602	126	41	)	)	PUNCT
ajmri-5602	126	42	.	.	PUNCT
ajmri-5602	127	1	tax	tax	NOUN
ajmri-5602	127	2	changes	change	NOUN
ajmri-5602	127	3	aimed	aim	VERB
ajmri-5602	127	4	at	at	ADP
ajmri-5602	127	5	reducing	reduce	VERB
ajmri-5602	127	6	bureaucratic	bureaucratic	ADJ
ajmri-5602	127	7	inefficiencies	inefficiency	NOUN
ajmri-5602	127	8	and	and	CCONJ
ajmri-5602	127	9	fraud	fraud	NOUN
ajmri-5602	127	10	can	can	AUX
ajmri-5602	127	11	enhance	enhance	VERB
ajmri-5602	127	12	net	net	ADJ
ajmri-5602	127	13	cash	cash	NOUN
ajmri-5602	127	14	positions	position	NOUN
ajmri-5602	127	15	by	by	ADP
ajmri-5602	127	16	increasing	increase	VERB
ajmri-5602	127	17	working	work	VERB
ajmri-5602	127	18	capital	capital	NOUN
ajmri-5602	127	19	flow	flow	NOUN
ajmri-5602	127	20	,	,	PUNCT
ajmri-5602	127	21	as	as	SCONJ
ajmri-5602	127	22	demonstrated	demonstrate	VERB
ajmri-5602	127	23	in	in	ADP
ajmri-5602	127	24	studies	study	NOUN
ajmri-5602	127	25	from	from	ADP
ajmri-5602	127	26	nigeria	nigeria	PROPN
ajmri-5602	127	27	and	and	CCONJ
ajmri-5602	127	28	india	india	PROPN
ajmri-5602	127	29	(	(	PUNCT
ajmri-5602	127	30	bhalla	bhalla	PROPN
ajmri-5602	127	31	et	et	NOUN
ajmri-5602	127	32	al	al	PROPN
ajmri-5602	127	33	.	.	PROPN
ajmri-5602	127	34	,	,	PUNCT
ajmri-5602	127	35	2022	2022	NUM
ajmri-5602	127	36	;	;	PUNCT
ajmri-5602	127	37	edori	edori	PROPN
ajmri-5602	127	38	&	&	CCONJ
ajmri-5602	127	39	des	des	PROPN
ajmri-5602	127	40	-	-	PROPN
ajmri-5602	127	41	wosu	wosu	NOUN
ajmri-5602	127	42	,	,	PUNCT
ajmri-5602	127	43	2024	2024	NUM
ajmri-5602	127	44	)	)	PUNCT
ajmri-5602	127	45	.	.	PUNCT
ajmri-5602	128	1	maintaining	maintain	VERB
ajmri-5602	128	2	good	good	ADJ
ajmri-5602	128	3	cash	cash	NOUN
ajmri-5602	128	4	flow	flow	NOUN
ajmri-5602	128	5	for	for	ADP
ajmri-5602	128	6	medium	medium	ADJ
ajmri-5602	128	7	-	-	PUNCT
ajmri-5602	128	8	sized	sized	ADJ
ajmri-5602	128	9	businesses	business	NOUN
ajmri-5602	128	10	,	,	PUNCT
ajmri-5602	128	11	therefore	therefore	ADV
ajmri-5602	128	12	,	,	PUNCT
ajmri-5602	128	13	depends	depend	VERB
ajmri-5602	128	14	on	on	ADP
ajmri-5602	128	15	efficient	efficient	ADJ
ajmri-5602	128	16	tax	tax	NOUN
ajmri-5602	128	17	administration	administration	NOUN
ajmri-5602	128	18	and	and	CCONJ
ajmri-5602	128	19	reform	reform	NOUN
ajmri-5602	128	20	.	.	PUNCT
ajmri-5602	129	1	when	when	SCONJ
ajmri-5602	129	2	tax	tax	NOUN
ajmri-5602	129	3	policies	policy	NOUN
ajmri-5602	129	4	are	be	AUX
ajmri-5602	129	5	not	not	PART
ajmri-5602	129	6	customized	customize	VERB
ajmri-5602	129	7	to	to	ADP
ajmri-5602	129	8	the	the	DET
ajmri-5602	129	9	capabilities	capability	NOUN
ajmri-5602	129	10	of	of	ADP
ajmri-5602	129	11	medium	medium	ADJ
ajmri-5602	129	12	businesses	business	NOUN
ajmri-5602	129	13	,	,	PUNCT
ajmri-5602	129	14	such	such	ADJ
ajmri-5602	129	15	as	as	ADP
ajmri-5602	129	16	their	their	PRON
ajmri-5602	129	17	ability	ability	NOUN
ajmri-5602	129	18	to	to	PART
ajmri-5602	129	19	pay	pay	VERB
ajmri-5602	129	20	pa	pa	PROPN
ajmri-5602	129	21	ge	ge	PROPN
ajmri-5602	129	22	78	78	NUM
ajmri-5602	130	1	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	130	2	am	am	NOUN
ajmri-5602	130	3	.	.	PUNCT
ajmri-5602	131	1	j.	j.	PROPN
ajmri-5602	131	2	multidis	multidis	PROPN
ajmri-5602	131	3	.	.	PUNCT
ajmri-5602	132	1	res	re	NOUN
ajmri-5602	132	2	.	.	PUNCT
ajmri-5602	133	1	innov	innov	PROPN
ajmri-5602	133	2	.	.	PUNCT
ajmri-5602	134	1	4(5	4(5	NUM
ajmri-5602	134	2	)	)	PUNCT
ajmri-5602	135	1	74	74	NUM
ajmri-5602	135	2	-	-	SYM
ajmri-5602	135	3	88	88	NUM
ajmri-5602	135	4	,	,	PUNCT
ajmri-5602	135	5	2025	2025	NUM
ajmri-5602	135	6	and	and	CCONJ
ajmri-5602	135	7	administrative	administrative	ADJ
ajmri-5602	135	8	resources	resource	NOUN
ajmri-5602	135	9	,	,	PUNCT
ajmri-5602	135	10	their	their	PRON
ajmri-5602	135	11	sustainability	sustainability	NOUN
ajmri-5602	135	12	is	be	AUX
ajmri-5602	135	13	compromised	compromise	VERB
ajmri-5602	135	14	(	(	PUNCT
ajmri-5602	135	15	ehis	ehis	INTJ
ajmri-5602	135	16	et	et	NOUN
ajmri-5602	135	17	al	al	PROPN
ajmri-5602	135	18	.	.	PROPN
ajmri-5602	135	19	,	,	PUNCT
ajmri-5602	135	20	2022	2022	NUM
ajmri-5602	135	21	;	;	PUNCT
ajmri-5602	135	22	feya	feya	NOUN
ajmri-5602	135	23	et	et	PROPN
ajmri-5602	135	24	al	al	PROPN
ajmri-5602	135	25	.	.	PROPN
ajmri-5602	135	26	,	,	PUNCT
ajmri-5602	135	27	2025	2025	NUM
ajmri-5602	135	28	;	;	PUNCT
ajmri-5602	135	29	malatji	malatji	PROPN
ajmri-5602	135	30	et	et	PROPN
ajmri-5602	135	31	al	al	PROPN
ajmri-5602	135	32	.	.	PROPN
ajmri-5602	135	33	,	,	PUNCT
ajmri-5602	135	34	2021	2021	NUM
ajmri-5602	135	35	;	;	PUNCT
ajmri-5602	135	36	pandey	pandey	PROPN
ajmri-5602	135	37	,	,	PUNCT
ajmri-5602	135	38	2025	2025	NUM
ajmri-5602	135	39	)	)	PUNCT
ajmri-5602	135	40	.	.	PUNCT
ajmri-5602	136	1	excessive	excessive	ADJ
ajmri-5602	136	2	tax	tax	NOUN
ajmri-5602	136	3	burdens	burden	NOUN
ajmri-5602	136	4	strain	strain	VERB
ajmri-5602	136	5	profitability	profitability	NOUN
ajmri-5602	136	6	,	,	PUNCT
ajmri-5602	136	7	discourage	discourage	VERB
ajmri-5602	136	8	investment	investment	NOUN
ajmri-5602	136	9	,	,	PUNCT
ajmri-5602	136	10	and	and	CCONJ
ajmri-5602	136	11	reduce	reduce	VERB
ajmri-5602	136	12	liquidity	liquidity	NOUN
ajmri-5602	136	13	,	,	PUNCT
ajmri-5602	136	14	threatening	threaten	VERB
ajmri-5602	136	15	long	long	ADJ
ajmri-5602	136	16	-	-	PUNCT
ajmri-5602	136	17	term	term	NOUN
ajmri-5602	136	18	viability	viability	NOUN
ajmri-5602	136	19	.	.	PUNCT
ajmri-5602	137	1	to	to	PART
ajmri-5602	137	2	mitigate	mitigate	VERB
ajmri-5602	137	3	these	these	DET
ajmri-5602	137	4	negative	negative	ADJ
ajmri-5602	137	5	impacts	impact	NOUN
ajmri-5602	137	6	,	,	PUNCT
ajmri-5602	137	7	effective	effective	ADJ
ajmri-5602	137	8	tax	tax	NOUN
ajmri-5602	137	9	management	management	NOUN
ajmri-5602	137	10	education	education	NOUN
ajmri-5602	137	11	,	,	PUNCT
ajmri-5602	137	12	streamlined	streamlined	ADJ
ajmri-5602	137	13	tax	tax	NOUN
ajmri-5602	137	14	administration	administration	NOUN
ajmri-5602	137	15	,	,	PUNCT
ajmri-5602	137	16	and	and	CCONJ
ajmri-5602	137	17	targeted	target	VERB
ajmri-5602	137	18	tax	tax	NOUN
ajmri-5602	137	19	incentives	incentive	NOUN
ajmri-5602	137	20	are	be	AUX
ajmri-5602	137	21	advised	advise	VERB
ajmri-5602	137	22	to	to	PART
ajmri-5602	137	23	foster	foster	VERB
ajmri-5602	137	24	sustainable	sustainable	ADJ
ajmri-5602	137	25	growth	growth	NOUN
ajmri-5602	137	26	(	(	PUNCT
ajmri-5602	137	27	ehis	ehis	NOUN
ajmri-5602	137	28	et	et	NOUN
ajmri-5602	137	29	al	al	PROPN
ajmri-5602	137	30	.	.	PROPN
ajmri-5602	137	31	,	,	PUNCT
ajmri-5602	137	32	2022	2022	NUM
ajmri-5602	137	33	;	;	PUNCT
ajmri-5602	137	34	feya	feya	NOUN
ajmri-5602	137	35	et	et	PROPN
ajmri-5602	137	36	al	al	PROPN
ajmri-5602	137	37	.	.	PROPN
ajmri-5602	137	38	,	,	PUNCT
ajmri-5602	137	39	2025	2025	NUM
ajmri-5602	137	40	;	;	PUNCT
ajmri-5602	137	41	pandey	pandey	PROPN
ajmri-5602	137	42	,	,	PUNCT
ajmri-5602	137	43	2025	2025	NUM
ajmri-5602	137	44	;	;	PUNCT
ajmri-5602	137	45	the	the	DET
ajmri-5602	137	46	impact	impact	NOUN
ajmri-5602	137	47	of	of	ADP
ajmri-5602	137	48	fiscal	fiscal	ADJ
ajmri-5602	137	49	policies	policy	NOUN
ajmri-5602	137	50	,	,	PUNCT
ajmri-5602	137	51	2022	2022	NUM
ajmri-5602	137	52	)	)	PUNCT
ajmri-5602	137	53	.	.	PUNCT
ajmri-5602	138	1	although	although	SCONJ
ajmri-5602	138	2	there	there	PRON
ajmri-5602	138	3	is	be	VERB
ajmri-5602	138	4	little	little	ADJ
ajmri-5602	138	5	empirical	empirical	ADJ
ajmri-5602	138	6	evidence	evidence	NOUN
ajmri-5602	138	7	specific	specific	ADJ
ajmri-5602	138	8	to	to	ADP
ajmri-5602	138	9	the	the	DET
ajmri-5602	138	10	philippines	philippine	NOUN
ajmri-5602	138	11	,	,	PUNCT
ajmri-5602	138	12	related	related	ADJ
ajmri-5602	138	13	research	research	NOUN
ajmri-5602	138	14	suggests	suggest	VERB
ajmri-5602	138	15	that	that	SCONJ
ajmri-5602	138	16	businessfriendly	businessfriendly	ADV
ajmri-5602	138	17	tax	tax	NOUN
ajmri-5602	138	18	changes	change	NOUN
ajmri-5602	138	19	that	that	PRON
ajmri-5602	138	20	balance	balance	NOUN
ajmri-5602	138	21	government	government	NOUN
ajmri-5602	138	22	income	income	NOUN
ajmri-5602	138	23	requirements	requirement	NOUN
ajmri-5602	138	24	with	with	ADP
ajmri-5602	138	25	sme	sme	NOUN
ajmri-5602	138	26	capabilities	capability	NOUN
ajmri-5602	138	27	can	can	AUX
ajmri-5602	138	28	enhance	enhance	VERB
ajmri-5602	138	29	the	the	DET
ajmri-5602	138	30	sustainability	sustainability	NOUN
ajmri-5602	138	31	of	of	ADP
ajmri-5602	138	32	medium	medium	ADJ
ajmri-5602	138	33	-	-	PUNCT
ajmri-5602	138	34	sized	sized	ADJ
ajmri-5602	138	35	companies	company	NOUN
ajmri-5602	138	36	by	by	ADP
ajmri-5602	138	37	improving	improve	VERB
ajmri-5602	138	38	profitability	profitability	NOUN
ajmri-5602	138	39	,	,	PUNCT
ajmri-5602	138	40	investment	investment	NOUN
ajmri-5602	138	41	,	,	PUNCT
ajmri-5602	138	42	and	and	CCONJ
ajmri-5602	138	43	cash	cash	NOUN
ajmri-5602	138	44	flow	flow	NOUN
ajmri-5602	138	45	(	(	PUNCT
ajmri-5602	138	46	pandey	pandey	PROPN
ajmri-5602	138	47	,	,	PUNCT
ajmri-5602	138	48	2025	2025	NUM
ajmri-5602	138	49	)	)	PUNCT
ajmri-5602	138	50	.	.	PUNCT
ajmri-5602	139	1	causal	causal	ADJ
ajmri-5602	139	2	relationships	relationship	NOUN
ajmri-5602	139	3	and	and	CCONJ
ajmri-5602	139	4	interaction	interaction	NOUN
ajmri-5602	139	5	in	in	ADP
ajmri-5602	139	6	tax	tax	NOUN
ajmri-5602	139	7	compliance	compliance	NOUN
ajmri-5602	139	8	and	and	CCONJ
ajmri-5602	139	9	sustainability	sustainability	NOUN
ajmri-5602	139	10	reflected	reflect	VERB
ajmri-5602	139	11	in	in	ADP
ajmri-5602	139	12	profits	profit	NOUN
ajmri-5602	139	13	,	,	PUNCT
ajmri-5602	139	14	investment	investment	NOUN
ajmri-5602	139	15	choices	choice	NOUN
ajmri-5602	139	16	,	,	PUNCT
ajmri-5602	139	17	and	and	CCONJ
ajmri-5602	139	18	net	net	ADJ
ajmri-5602	139	19	cash	cash	NOUN
ajmri-5602	139	20	flows	flow	NOUN
ajmri-5602	139	21	,	,	PUNCT
ajmri-5602	139	22	empirical	empirical	ADJ
ajmri-5602	139	23	data	datum	NOUN
ajmri-5602	139	24	from	from	ADP
ajmri-5602	139	25	the	the	DET
ajmri-5602	139	26	philippine	philippine	ADJ
ajmri-5602	139	27	scene	scene	NOUN
ajmri-5602	139	28	and	and	CCONJ
ajmri-5602	139	29	similar	similar	ADJ
ajmri-5602	139	30	conditions	condition	NOUN
ajmri-5602	139	31	show	show	VERB
ajmri-5602	139	32	a	a	DET
ajmri-5602	139	33	clear	clear	ADJ
ajmri-5602	139	34	causal	causal	NOUN
ajmri-5602	139	35	link	link	NOUN
ajmri-5602	139	36	between	between	ADP
ajmri-5602	139	37	tax	tax	NOUN
ajmri-5602	139	38	compliance	compliance	NOUN
ajmri-5602	139	39	and	and	CCONJ
ajmri-5602	139	40	the	the	DET
ajmri-5602	139	41	sustainability	sustainability	NOUN
ajmri-5602	139	42	of	of	ADP
ajmri-5602	139	43	smes	sme	NOUN
ajmri-5602	139	44	.	.	PUNCT
ajmri-5602	140	1	studies	study	NOUN
ajmri-5602	140	2	show	show	VERB
ajmri-5602	140	3	that	that	SCONJ
ajmri-5602	140	4	welldesigned	welldesigne	VERB
ajmri-5602	140	5	tax	tax	NOUN
ajmri-5602	140	6	policies	policy	NOUN
ajmri-5602	140	7	—	—	PUNCT
ajmri-5602	140	8	such	such	ADJ
ajmri-5602	140	9	as	as	ADP
ajmri-5602	140	10	simplified	simplified	ADJ
ajmri-5602	140	11	tax	tax	NOUN
ajmri-5602	140	12	systems	system	NOUN
ajmri-5602	140	13	and	and	CCONJ
ajmri-5602	140	14	digital	digital	ADJ
ajmri-5602	140	15	platforms	platform	NOUN
ajmri-5602	140	16	—	—	PUNCT
ajmri-5602	140	17	lower	low	ADJ
ajmri-5602	140	18	administrative	administrative	ADJ
ajmri-5602	140	19	burdens	burden	NOUN
ajmri-5602	140	20	,	,	PUNCT
ajmri-5602	140	21	hence	hence	ADV
ajmri-5602	140	22	encouraging	encourage	VERB
ajmri-5602	140	23	sme	sme	ADJ
ajmri-5602	140	24	expansion	expansion	NOUN
ajmri-5602	140	25	and	and	CCONJ
ajmri-5602	140	26	increasing	increase	VERB
ajmri-5602	140	27	profits	profit	NOUN
ajmri-5602	140	28	and	and	CCONJ
ajmri-5602	140	29	sustainable	sustainable	ADJ
ajmri-5602	140	30	cash	cash	NOUN
ajmri-5602	140	31	flows	flow	NOUN
ajmri-5602	140	32	(	(	PUNCT
ajmri-5602	140	33	anastasia	anastasia	PROPN
ajmri-5602	140	34	,	,	PUNCT
ajmri-5602	140	35	2025	2025	NUM
ajmri-5602	140	36	;	;	PUNCT
ajmri-5602	140	37	thaha	thaha	VERB
ajmri-5602	140	38	et	et	PROPN
ajmri-5602	140	39	al	al	PROPN
ajmri-5602	140	40	.	.	PROPN
ajmri-5602	140	41	,	,	PUNCT
ajmri-5602	140	42	2023	2023	NUM
ajmri-5602	140	43	)	)	PUNCT
ajmri-5602	140	44	.	.	PUNCT
ajmri-5602	141	1	by	by	ADP
ajmri-5602	141	2	raising	raise	VERB
ajmri-5602	141	3	compliance	compliance	NOUN
ajmri-5602	141	4	levels	level	NOUN
ajmri-5602	141	5	,	,	PUNCT
ajmri-5602	141	6	factors	factor	NOUN
ajmri-5602	141	7	like	like	ADP
ajmri-5602	141	8	supply	supply	NOUN
ajmri-5602	141	9	chain	chain	NOUN
ajmri-5602	141	10	sustainability	sustainability	NOUN
ajmri-5602	141	11	,	,	PUNCT
ajmri-5602	141	12	tax	tax	NOUN
ajmri-5602	141	13	service	service	NOUN
ajmri-5602	141	14	quality	quality	NOUN
ajmri-5602	141	15	,	,	PUNCT
ajmri-5602	141	16	financial	financial	ADJ
ajmri-5602	141	17	attitudes	attitude	NOUN
ajmri-5602	141	18	,	,	PUNCT
ajmri-5602	141	19	and	and	CCONJ
ajmri-5602	141	20	tax	tax	NOUN
ajmri-5602	141	21	knowledge	knowledge	NOUN
ajmri-5602	141	22	indirectly	indirectly	ADV
ajmri-5602	141	23	support	support	VERB
ajmri-5602	141	24	sustainability	sustainability	NOUN
ajmri-5602	141	25	(	(	PUNCT
ajmri-5602	141	26	hussin	hussin	NOUN
ajmri-5602	141	27	et	et	PROPN
ajmri-5602	141	28	al	al	PROPN
ajmri-5602	141	29	.	.	PROPN
ajmri-5602	141	30	,	,	PUNCT
ajmri-5602	141	31	2023	2023	NUM
ajmri-5602	141	32	;	;	PUNCT
ajmri-5602	141	33	inasius	inasius	NOUN
ajmri-5602	141	34	,	,	PUNCT
ajmri-5602	141	35	2019	2019	NUM
ajmri-5602	141	36	;	;	PUNCT
ajmri-5602	141	37	siti	siti	PROPN
ajmri-5602	141	38	et	et	PROPN
ajmri-5602	141	39	al	al	PROPN
ajmri-5602	141	40	.	.	PROPN
ajmri-5602	141	41	,	,	PUNCT
ajmri-5602	141	42	2023	2023	NUM
ajmri-5602	141	43	;	;	PUNCT
ajmri-5602	141	44	supardi	supardi	PROPN
ajmri-5602	141	45	et	et	PROPN
ajmri-5602	141	46	al	al	PROPN
ajmri-5602	141	47	.	.	PROPN
ajmri-5602	141	48	,	,	PUNCT
ajmri-5602	141	49	2024	2024	NUM
ajmri-5602	141	50	)	)	PUNCT
ajmri-5602	141	51	.	.	PUNCT
ajmri-5602	142	1	high	high	ADJ
ajmri-5602	142	2	compliance	compliance	NOUN
ajmri-5602	142	3	expenses	expense	NOUN
ajmri-5602	142	4	and	and	CCONJ
ajmri-5602	142	5	tax	tax	NOUN
ajmri-5602	142	6	obligations	obligation	NOUN
ajmri-5602	142	7	,	,	PUNCT
ajmri-5602	142	8	conversely	conversely	ADV
ajmri-5602	142	9	,	,	PUNCT
ajmri-5602	142	10	can	can	AUX
ajmri-5602	142	11	redirect	redirect	VERB
ajmri-5602	142	12	resources	resource	NOUN
ajmri-5602	142	13	from	from	ADP
ajmri-5602	142	14	productive	productive	ADJ
ajmri-5602	142	15	investments	investment	NOUN
ajmri-5602	142	16	,	,	PUNCT
ajmri-5602	142	17	putting	put	VERB
ajmri-5602	142	18	the	the	DET
ajmri-5602	142	19	sustainability	sustainability	NOUN
ajmri-5602	142	20	of	of	ADP
ajmri-5602	142	21	smes	sme	NOUN
ajmri-5602	142	22	at	at	ADP
ajmri-5602	142	23	risk	risk	NOUN
ajmri-5602	142	24	.	.	PUNCT
ajmri-5602	143	1	nonetheless	nonetheless	ADV
ajmri-5602	143	2	,	,	PUNCT
ajmri-5602	143	3	simplifying	simplify	VERB
ajmri-5602	143	4	and	and	CCONJ
ajmri-5602	143	5	reducing	reduce	VERB
ajmri-5602	143	6	the	the	DET
ajmri-5602	143	7	costs	cost	NOUN
ajmri-5602	143	8	of	of	ADP
ajmri-5602	143	9	compliance	compliance	NOUN
ajmri-5602	143	10	encourages	encourage	VERB
ajmri-5602	143	11	voluntary	voluntary	ADJ
ajmri-5602	143	12	adherence	adherence	NOUN
ajmri-5602	143	13	and	and	CCONJ
ajmri-5602	143	14	enhances	enhance	VERB
ajmri-5602	143	15	financial	financial	ADJ
ajmri-5602	143	16	stability	stability	NOUN
ajmri-5602	143	17	(	(	PUNCT
ajmri-5602	143	18	ahmad	ahmad	PROPN
ajmri-5602	143	19	et	et	PROPN
ajmri-5602	143	20	al	al	PROPN
ajmri-5602	143	21	.	.	PROPN
ajmri-5602	143	22	,	,	PUNCT
ajmri-5602	143	23	2024	2024	NUM
ajmri-5602	143	24	;	;	PUNCT
ajmri-5602	143	25	xin	xin	PROPN
ajmri-5602	143	26	et	et	PROPN
ajmri-5602	143	27	al	al	PROPN
ajmri-5602	143	28	.	.	PROPN
ajmri-5602	143	29	,	,	PUNCT
ajmri-5602	143	30	2024	2024	NUM
ajmri-5602	143	31	)	)	PUNCT
ajmri-5602	143	32	.	.	PUNCT
ajmri-5602	144	1	within	within	ADP
ajmri-5602	144	2	the	the	DET
ajmri-5602	144	3	philippine	philippine	ADJ
ajmri-5602	144	4	context	context	NOUN
ajmri-5602	144	5	specifically	specifically	ADV
ajmri-5602	144	6	,	,	PUNCT
ajmri-5602	144	7	tax	tax	NOUN
ajmri-5602	144	8	compliance	compliance	NOUN
ajmri-5602	144	9	among	among	ADP
ajmri-5602	144	10	smes	sme	NOUN
ajmri-5602	144	11	is	be	AUX
ajmri-5602	144	12	shaped	shape	VERB
ajmri-5602	144	13	by	by	ADP
ajmri-5602	144	14	management	management	NOUN
ajmri-5602	144	15	attitudes	attitude	NOUN
ajmri-5602	144	16	,	,	PUNCT
ajmri-5602	144	17	ethical	ethical	ADJ
ajmri-5602	144	18	standards	standard	NOUN
ajmri-5602	144	19	,	,	PUNCT
ajmri-5602	144	20	and	and	CCONJ
ajmri-5602	144	21	perceptions	perception	NOUN
ajmri-5602	144	22	of	of	ADP
ajmri-5602	144	23	regulatory	regulatory	ADJ
ajmri-5602	144	24	burdens	burden	NOUN
ajmri-5602	144	25	,	,	PUNCT
ajmri-5602	144	26	all	all	PRON
ajmri-5602	144	27	of	of	ADP
ajmri-5602	144	28	which	which	PRON
ajmri-5602	144	29	interact	interact	VERB
ajmri-5602	144	30	with	with	ADP
ajmri-5602	144	31	firm	firm	ADJ
ajmri-5602	144	32	sustainability	sustainability	NOUN
ajmri-5602	144	33	indicators	indicator	NOUN
ajmri-5602	144	34	such	such	ADJ
ajmri-5602	144	35	as	as	ADP
ajmri-5602	144	36	profitability	profitability	NOUN
ajmri-5602	144	37	,	,	PUNCT
ajmri-5602	144	38	investment	investment	NOUN
ajmri-5602	144	39	decisions	decision	NOUN
ajmri-5602	144	40	,	,	PUNCT
ajmri-5602	144	41	and	and	CCONJ
ajmri-5602	144	42	net	net	ADJ
ajmri-5602	144	43	cash	cash	NOUN
ajmri-5602	144	44	flows	flow	NOUN
ajmri-5602	144	45	(	(	PUNCT
ajmri-5602	144	46	angeles	angele	NOUN
ajmri-5602	144	47	,	,	PUNCT
ajmri-5602	144	48	2021	2021	NUM
ajmri-5602	144	49	;	;	PUNCT
ajmri-5602	144	50	santamaria	santamaria	PROPN
ajmri-5602	144	51	et	et	PROPN
ajmri-5602	144	52	al	al	PROPN
ajmri-5602	144	53	.	.	PROPN
ajmri-5602	144	54	,	,	PUNCT
ajmri-5602	144	55	2020	2020	NUM
ajmri-5602	144	56	)	)	PUNCT
ajmri-5602	144	57	.	.	PUNCT
ajmri-5602	145	1	mixed	mix	VERB
ajmri-5602	145	2	-	-	PUNCT
ajmri-5602	145	3	methods	method	NOUN
ajmri-5602	145	4	and	and	CCONJ
ajmri-5602	145	5	regression	regression	NOUN
ajmri-5602	145	6	analyses	analysis	NOUN
ajmri-5602	145	7	demonstrate	demonstrate	VERB
ajmri-5602	145	8	that	that	SCONJ
ajmri-5602	145	9	smes	sme	NOUN
ajmri-5602	145	10	with	with	ADP
ajmri-5602	145	11	greater	great	ADJ
ajmri-5602	145	12	tax	tax	NOUN
ajmri-5602	145	13	compliance	compliance	NOUN
ajmri-5602	145	14	,	,	PUNCT
ajmri-5602	145	15	driven	drive	VERB
ajmri-5602	145	16	by	by	ADP
ajmri-5602	145	17	ethical	ethical	ADJ
ajmri-5602	145	18	management	management	NOUN
ajmri-5602	145	19	and	and	CCONJ
ajmri-5602	145	20	positive	positive	ADJ
ajmri-5602	145	21	tax	tax	NOUN
ajmri-5602	145	22	morale	morale	NOUN
ajmri-5602	145	23	,	,	PUNCT
ajmri-5602	145	24	are	be	AUX
ajmri-5602	145	25	more	more	ADV
ajmri-5602	145	26	likely	likely	ADJ
ajmri-5602	145	27	to	to	PART
ajmri-5602	145	28	attract	attract	VERB
ajmri-5602	145	29	investors	investor	NOUN
ajmri-5602	145	30	and	and	CCONJ
ajmri-5602	145	31	partners	partner	NOUN
ajmri-5602	145	32	,	,	PUNCT
ajmri-5602	145	33	thereby	thereby	ADV
ajmri-5602	145	34	promoting	promote	VERB
ajmri-5602	145	35	long	long	ADJ
ajmri-5602	145	36	-	-	PUNCT
ajmri-5602	145	37	term	term	NOUN
ajmri-5602	145	38	sustainability	sustainability	NOUN
ajmri-5602	145	39	and	and	CCONJ
ajmri-5602	145	40	increasing	increase	VERB
ajmri-5602	145	41	profitability	profitability	NOUN
ajmri-5602	145	42	and	and	CCONJ
ajmri-5602	145	43	investment	investment	NOUN
ajmri-5602	145	44	potential	potential	NOUN
ajmri-5602	145	45	through	through	ADP
ajmri-5602	145	46	better	well	ADJ
ajmri-5602	145	47	governance	governance	NOUN
ajmri-5602	145	48	and	and	CCONJ
ajmri-5602	145	49	reputation	reputation	NOUN
ajmri-5602	145	50	(	(	PUNCT
ajmri-5602	145	51	angeles	angele	NOUN
ajmri-5602	145	52	,	,	PUNCT
ajmri-5602	145	53	2021	2021	NUM
ajmri-5602	145	54	)	)	PUNCT
ajmri-5602	145	55	.	.	PUNCT
ajmri-5602	146	1	however	however	ADV
ajmri-5602	146	2	,	,	PUNCT
ajmri-5602	146	3	the	the	DET
ajmri-5602	146	4	compliance	compliance	NOUN
ajmri-5602	146	5	cost	cost	NOUN
ajmri-5602	146	6	burden	burden	NOUN
ajmri-5602	146	7	—	—	PUNCT
ajmri-5602	146	8	especially	especially	ADV
ajmri-5602	146	9	for	for	ADP
ajmri-5602	146	10	smaller	small	ADJ
ajmri-5602	146	11	companies	company	NOUN
ajmri-5602	146	12	—	—	PUNCT
ajmri-5602	146	13	can	can	AUX
ajmri-5602	146	14	deplete	deplete	VERB
ajmri-5602	146	15	available	available	ADJ
ajmri-5602	146	16	funds	fund	NOUN
ajmri-5602	146	17	for	for	ADP
ajmri-5602	146	18	investment	investment	NOUN
ajmri-5602	146	19	and	and	CCONJ
ajmri-5602	146	20	restrict	restrict	VERB
ajmri-5602	146	21	net	net	ADJ
ajmri-5602	146	22	cash	cash	NOUN
ajmri-5602	146	23	flows	flow	NOUN
ajmri-5602	146	24	(	(	PUNCT
ajmri-5602	146	25	jabagat	jabagat	ADJ
ajmri-5602	146	26	,	,	PUNCT
ajmri-5602	146	27	2021	2021	NUM
ajmri-5602	146	28	;	;	PUNCT
ajmri-5602	146	29	santamaria	santamaria	PROPN
ajmri-5602	146	30	et	et	PROPN
ajmri-5602	146	31	al	al	PROPN
ajmri-5602	146	32	.	.	PROPN
ajmri-5602	146	33	,	,	PUNCT
ajmri-5602	146	34	2020	2020	NUM
ajmri-5602	146	35	)	)	PUNCT
ajmri-5602	146	36	.	.	PUNCT
ajmri-5602	147	1	the	the	DET
ajmri-5602	147	2	adoption	adoption	NOUN
ajmri-5602	147	3	of	of	ADP
ajmri-5602	147	4	technology	technology	NOUN
ajmri-5602	147	5	and	and	CCONJ
ajmri-5602	147	6	understanding	understanding	NOUN
ajmri-5602	147	7	of	of	ADP
ajmri-5602	147	8	regulatory	regulatory	ADJ
ajmri-5602	147	9	developments	development	NOUN
ajmri-5602	147	10	play	play	VERB
ajmri-5602	147	11	a	a	DET
ajmri-5602	147	12	crucial	crucial	ADJ
ajmri-5602	147	13	role	role	NOUN
ajmri-5602	147	14	in	in	ADP
ajmri-5602	147	15	mitigating	mitigate	VERB
ajmri-5602	147	16	these	these	DET
ajmri-5602	147	17	unfavorable	unfavorable	ADJ
ajmri-5602	147	18	impacts	impact	NOUN
ajmri-5602	147	19	,	,	PUNCT
ajmri-5602	147	20	thereby	thereby	ADV
ajmri-5602	147	21	enabling	enable	VERB
ajmri-5602	147	22	smes	sme	NOUN
ajmri-5602	147	23	to	to	PART
ajmri-5602	147	24	maintain	maintain	VERB
ajmri-5602	147	25	growth	growth	NOUN
ajmri-5602	147	26	despite	despite	SCONJ
ajmri-5602	147	27	compliance	compliance	NOUN
ajmri-5602	147	28	challenges	challenge	NOUN
ajmri-5602	147	29	(	(	PUNCT
ajmri-5602	147	30	santamaria	santamaria	X
ajmri-5602	147	31	et	et	PROPN
ajmri-5602	147	32	al	al	PROPN
ajmri-5602	147	33	.	.	PROPN
ajmri-5602	147	34	,	,	PUNCT
ajmri-5602	147	35	2020	2020	NUM
ajmri-5602	147	36	)	)	PUNCT
ajmri-5602	147	37	.	.	PUNCT
ajmri-5602	148	1	external	external	ADJ
ajmri-5602	148	2	organizational	organizational	ADJ
ajmri-5602	148	3	elements	element	NOUN
ajmri-5602	148	4	,	,	PUNCT
ajmri-5602	148	5	such	such	ADJ
ajmri-5602	148	6	as	as	ADP
ajmri-5602	148	7	business	business	NOUN
ajmri-5602	148	8	groups	group	NOUN
ajmri-5602	148	9	that	that	PRON
ajmri-5602	148	10	promote	promote	VERB
ajmri-5602	148	11	and	and	CCONJ
ajmri-5602	148	12	track	track	VERB
ajmri-5602	148	13	compliance	compliance	NOUN
ajmri-5602	148	14	,	,	PUNCT
ajmri-5602	148	15	further	far	ADV
ajmri-5602	148	16	affect	affect	VERB
ajmri-5602	148	17	the	the	DET
ajmri-5602	148	18	interaction	interaction	NOUN
ajmri-5602	148	19	effects	effect	NOUN
ajmri-5602	148	20	between	between	ADP
ajmri-5602	148	21	tax	tax	NOUN
ajmri-5602	148	22	compliance	compliance	NOUN
ajmri-5602	148	23	and	and	CCONJ
ajmri-5602	148	24	sustainability	sustainability	NOUN
ajmri-5602	148	25	.	.	PUNCT
ajmri-5602	149	1	these	these	DET
ajmri-5602	149	2	links	link	NOUN
ajmri-5602	149	3	help	help	VERB
ajmri-5602	149	4	support	support	VERB
ajmri-5602	149	5	more	more	ADJ
ajmri-5602	149	6	public	public	ADJ
ajmri-5602	149	7	infrastructure	infrastructure	NOUN
ajmri-5602	149	8	investment	investment	NOUN
ajmri-5602	149	9	,	,	PUNCT
ajmri-5602	149	10	which	which	PRON
ajmri-5602	149	11	in	in	ADP
ajmri-5602	149	12	turn	turn	NOUN
ajmri-5602	149	13	benefits	benefit	VERB
ajmri-5602	149	14	sme	sme	NOUN
ajmri-5602	149	15	activities	activity	NOUN
ajmri-5602	149	16	and	and	CCONJ
ajmri-5602	149	17	cash	cash	NOUN
ajmri-5602	149	18	flows	flow	NOUN
ajmri-5602	149	19	(	(	PUNCT
ajmri-5602	149	20	tans	tan	NOUN
ajmri-5602	149	21	,	,	PUNCT
ajmri-5602	149	22	2020	2020	NUM
ajmri-5602	149	23	)	)	PUNCT
ajmri-5602	149	24	.	.	PUNCT
ajmri-5602	150	1	although	although	SCONJ
ajmri-5602	150	2	direct	direct	ADJ
ajmri-5602	150	3	contact	contact	NOUN
ajmri-5602	150	4	effects	effect	NOUN
ajmri-5602	150	5	in	in	ADP
ajmri-5602	150	6	the	the	DET
ajmri-5602	150	7	literature	literature	NOUN
ajmri-5602	150	8	are	be	AUX
ajmri-5602	150	9	still	still	ADV
ajmri-5602	150	10	small	small	ADJ
ajmri-5602	150	11	,	,	PUNCT
ajmri-5602	150	12	tax	tax	NOUN
ajmri-5602	150	13	compliance	compliance	NOUN
ajmri-5602	150	14	often	often	ADV
ajmri-5602	150	15	acts	act	VERB
ajmri-5602	150	16	as	as	ADP
ajmri-5602	150	17	a	a	DET
ajmri-5602	150	18	mediating	mediate	VERB
ajmri-5602	150	19	variable	variable	NOUN
ajmri-5602	150	20	between	between	ADP
ajmri-5602	150	21	organizational	organizational	ADJ
ajmri-5602	150	22	elements	element	NOUN
ajmri-5602	150	23	,	,	PUNCT
ajmri-5602	150	24	such	such	ADJ
ajmri-5602	150	25	as	as	ADP
ajmri-5602	150	26	supply	supply	NOUN
ajmri-5602	150	27	chain	chain	NOUN
ajmri-5602	150	28	sustainability	sustainability	NOUN
ajmri-5602	150	29	or	or	CCONJ
ajmri-5602	150	30	financial	financial	ADJ
ajmri-5602	150	31	controls	control	NOUN
ajmri-5602	150	32	,	,	PUNCT
ajmri-5602	150	33	and	and	CCONJ
ajmri-5602	150	34	overall	overall	ADJ
ajmri-5602	150	35	sme	sme	NOUN
ajmri-5602	150	36	sustainability	sustainability	NOUN
ajmri-5602	150	37	results	result	NOUN
ajmri-5602	150	38	(	(	PUNCT
ajmri-5602	150	39	akintobi	akintobi	PROPN
ajmri-5602	150	40	et	et	PROPN
ajmri-5602	150	41	al	al	PROPN
ajmri-5602	150	42	.	.	PROPN
ajmri-5602	150	43	,	,	PUNCT
ajmri-5602	150	44	2024	2024	NUM
ajmri-5602	150	45	;	;	PUNCT
ajmri-5602	150	46	supardi	supardi	PROPN
ajmri-5602	150	47	et	et	PROPN
ajmri-5602	150	48	al	al	PROPN
ajmri-5602	150	49	.	.	PROPN
ajmri-5602	150	50	,	,	PUNCT
ajmri-5602	150	51	2024	2024	NUM
ajmri-5602	150	52	)	)	PUNCT
ajmri-5602	150	53	.	.	PUNCT
ajmri-5602	151	1	moreover	moreover	ADV
ajmri-5602	151	2	,	,	PUNCT
ajmri-5602	151	3	responsible	responsible	ADJ
ajmri-5602	151	4	tax	tax	NOUN
ajmri-5602	151	5	behavior	behavior	NOUN
ajmri-5602	151	6	,	,	PUNCT
ajmri-5602	151	7	connected	connect	VERB
ajmri-5602	151	8	to	to	ADP
ajmri-5602	151	9	corporate	corporate	ADJ
ajmri-5602	151	10	social	social	ADJ
ajmri-5602	151	11	responsibility	responsibility	NOUN
ajmri-5602	151	12	and	and	CCONJ
ajmri-5602	151	13	green	green	ADJ
ajmri-5602	151	14	capabilities	capability	NOUN
ajmri-5602	151	15	,	,	PUNCT
ajmri-5602	151	16	correlates	correlate	VERB
ajmri-5602	151	17	with	with	ADP
ajmri-5602	151	18	better	well	ADJ
ajmri-5602	151	19	long	long	ADJ
ajmri-5602	151	20	-	-	PUNCT
ajmri-5602	151	21	term	term	NOUN
ajmri-5602	151	22	sme	sme	NOUN
ajmri-5602	151	23	performance	performance	NOUN
ajmri-5602	151	24	.	.	PUNCT
ajmri-5602	152	1	responsible	responsible	ADJ
ajmri-5602	152	2	tax	tax	NOUN
ajmri-5602	152	3	behavior	behavior	NOUN
ajmri-5602	152	4	can	can	AUX
ajmri-5602	152	5	enhance	enhance	VERB
ajmri-5602	152	6	a	a	DET
ajmri-5602	152	7	company	company	NOUN
ajmri-5602	152	8	’s	’s	PART
ajmri-5602	152	9	reputation	reputation	NOUN
ajmri-5602	152	10	,	,	PUNCT
ajmri-5602	152	11	attract	attract	VERB
ajmri-5602	152	12	socially	socially	ADV
ajmri-5602	152	13	conscious	conscious	ADJ
ajmri-5602	152	14	investors	investor	NOUN
ajmri-5602	152	15	,	,	PUNCT
ajmri-5602	152	16	and	and	CCONJ
ajmri-5602	152	17	foster	foster	VERB
ajmri-5602	152	18	a	a	DET
ajmri-5602	152	19	positive	positive	ADJ
ajmri-5602	152	20	relationship	relationship	NOUN
ajmri-5602	152	21	with	with	ADP
ajmri-5602	152	22	the	the	DET
ajmri-5602	152	23	community	community	NOUN
ajmri-5602	152	24	,	,	PUNCT
ajmri-5602	152	25	all	all	PRON
ajmri-5602	152	26	of	of	ADP
ajmri-5602	152	27	which	which	PRON
ajmri-5602	152	28	contribute	contribute	VERB
ajmri-5602	152	29	to	to	ADP
ajmri-5602	152	30	sme	sme	NOUN
ajmri-5602	152	31	sustainability	sustainability	NOUN
ajmri-5602	152	32	,	,	PUNCT
ajmri-5602	152	33	albeit	albeit	SCONJ
ajmri-5602	152	34	tax	tax	NOUN
ajmri-5602	152	35	avoidance	avoidance	NOUN
ajmri-5602	152	36	itself	itself	PRON
ajmri-5602	152	37	does	do	AUX
ajmri-5602	152	38	not	not	PART
ajmri-5602	152	39	directly	directly	ADV
ajmri-5602	152	40	improve	improve	VERB
ajmri-5602	152	41	sustainability	sustainability	NOUN
ajmri-5602	152	42	(	(	PUNCT
ajmri-5602	152	43	khan	khan	PROPN
ajmri-5602	152	44	et	et	PROPN
ajmri-5602	152	45	al	al	PROPN
ajmri-5602	152	46	.	.	PROPN
ajmri-5602	152	47	,	,	PUNCT
ajmri-5602	152	48	2023	2023	NUM
ajmri-5602	152	49	)	)	PUNCT
ajmri-5602	152	50	.	.	PUNCT
ajmri-5602	153	1	empirical	empirical	ADJ
ajmri-5602	153	2	evidence	evidence	NOUN
ajmri-5602	153	3	underscores	underscore	VERB
ajmri-5602	153	4	the	the	DET
ajmri-5602	153	5	significance	significance	NOUN
ajmri-5602	153	6	of	of	ADP
ajmri-5602	153	7	both	both	CCONJ
ajmri-5602	153	8	internal	internal	ADJ
ajmri-5602	153	9	and	and	CCONJ
ajmri-5602	153	10	external	external	ADJ
ajmri-5602	153	11	factors	factor	NOUN
ajmri-5602	153	12	in	in	ADP
ajmri-5602	153	13	tax	tax	NOUN
ajmri-5602	153	14	compliance	compliance	NOUN
ajmri-5602	153	15	,	,	PUNCT
ajmri-5602	153	16	which	which	PRON
ajmri-5602	153	17	is	be	AUX
ajmri-5602	153	18	essential	essential	ADJ
ajmri-5602	153	19	for	for	ADP
ajmri-5602	153	20	the	the	DET
ajmri-5602	153	21	long	long	ADJ
ajmri-5602	153	22	-	-	PUNCT
ajmri-5602	153	23	term	term	NOUN
ajmri-5602	153	24	sustainability	sustainability	NOUN
ajmri-5602	153	25	of	of	ADP
ajmri-5602	153	26	smes	sme	NOUN
ajmri-5602	153	27	.	.	PUNCT
ajmri-5602	154	1	internal	internal	ADJ
ajmri-5602	154	2	components	component	NOUN
ajmri-5602	154	3	,	,	PUNCT
ajmri-5602	154	4	such	such	ADJ
ajmri-5602	154	5	as	as	ADP
ajmri-5602	154	6	tax	tax	NOUN
ajmri-5602	154	7	understanding	understanding	NOUN
ajmri-5602	154	8	,	,	PUNCT
ajmri-5602	154	9	business	business	NOUN
ajmri-5602	154	10	size	size	NOUN
ajmri-5602	154	11	,	,	PUNCT
ajmri-5602	154	12	and	and	CCONJ
ajmri-5602	154	13	record	record	NOUN
ajmri-5602	154	14	management	management	NOUN
ajmri-5602	154	15	practices	practice	NOUN
ajmri-5602	154	16	,	,	PUNCT
ajmri-5602	154	17	are	be	AUX
ajmri-5602	154	18	closely	closely	ADV
ajmri-5602	154	19	linked	link	VERB
ajmri-5602	154	20	to	to	ADP
ajmri-5602	154	21	compliance	compliance	NOUN
ajmri-5602	154	22	,	,	PUNCT
ajmri-5602	154	23	promoting	promote	VERB
ajmri-5602	154	24	profitability	profitability	NOUN
ajmri-5602	154	25	and	and	CCONJ
ajmri-5602	154	26	the	the	DET
ajmri-5602	154	27	ability	ability	NOUN
ajmri-5602	154	28	to	to	PART
ajmri-5602	154	29	invest	invest	VERB
ajmri-5602	154	30	(	(	PUNCT
ajmri-5602	154	31	anastasia	anastasia	PROPN
ajmri-5602	154	32	,	,	PUNCT
ajmri-5602	154	33	2025	2025	NUM
ajmri-5602	154	34	;	;	PUNCT
ajmri-5602	155	1	akintobi	akintobi	PROPN
ajmri-5602	155	2	et	et	PROPN
ajmri-5602	155	3	al	al	PROPN
ajmri-5602	155	4	.	.	PROPN
ajmri-5602	155	5	,	,	PUNCT
ajmri-5602	155	6	2024	2024	NUM
ajmri-5602	155	7	;	;	PUNCT
ajmri-5602	155	8	xin	xin	PROPN
ajmri-5602	155	9	et	et	PROPN
ajmri-5602	155	10	al	al	PROPN
ajmri-5602	155	11	.	.	PROPN
ajmri-5602	155	12	,	,	PUNCT
ajmri-5602	155	13	2024	2024	NUM
ajmri-5602	155	14	)	)	PUNCT
ajmri-5602	155	15	.	.	PUNCT
ajmri-5602	156	1	external	external	ADJ
ajmri-5602	156	2	factors	factor	NOUN
ajmri-5602	156	3	,	,	PUNCT
ajmri-5602	156	4	such	such	ADJ
ajmri-5602	156	5	as	as	ADP
ajmri-5602	156	6	tax	tax	NOUN
ajmri-5602	156	7	incentives	incentive	NOUN
ajmri-5602	156	8	,	,	PUNCT
ajmri-5602	156	9	government	government	NOUN
ajmri-5602	156	10	audits	audits	NOUN
ajmri-5602	156	11	,	,	PUNCT
ajmri-5602	156	12	and	and	CCONJ
ajmri-5602	156	13	the	the	DET
ajmri-5602	156	14	level	level	NOUN
ajmri-5602	156	15	of	of	ADP
ajmri-5602	156	16	corruption	corruption	NOUN
ajmri-5602	156	17	,	,	PUNCT
ajmri-5602	156	18	have	have	VERB
ajmri-5602	156	19	a	a	DET
ajmri-5602	156	20	significant	significant	ADJ
ajmri-5602	156	21	influence	influence	NOUN
ajmri-5602	156	22	on	on	ADP
ajmri-5602	156	23	compliance	compliance	NOUN
ajmri-5602	156	24	behavior	behavior	NOUN
ajmri-5602	156	25	.	.	PUNCT
ajmri-5602	157	1	for	for	ADP
ajmri-5602	157	2	instance	instance	NOUN
ajmri-5602	157	3	,	,	PUNCT
ajmri-5602	157	4	tax	tax	NOUN
ajmri-5602	157	5	incentives	incentive	NOUN
ajmri-5602	157	6	can	can	AUX
ajmri-5602	157	7	alleviate	alleviate	VERB
ajmri-5602	157	8	financial	financial	ADJ
ajmri-5602	157	9	burdens	burden	NOUN
ajmri-5602	157	10	and	and	CCONJ
ajmri-5602	157	11	encourage	encourage	VERB
ajmri-5602	157	12	compliance	compliance	NOUN
ajmri-5602	157	13	,	,	PUNCT
ajmri-5602	157	14	whereas	whereas	SCONJ
ajmri-5602	157	15	corruption	corruption	NOUN
ajmri-5602	157	16	and	and	CCONJ
ajmri-5602	157	17	excessively	excessively	ADV
ajmri-5602	157	18	complex	complex	ADJ
ajmri-5602	157	19	tax	tax	NOUN
ajmri-5602	157	20	filing	filing	NOUN
ajmri-5602	157	21	procedures	procedure	NOUN
ajmri-5602	157	22	might	might	AUX
ajmri-5602	157	23	obstruct	obstruct	VERB
ajmri-5602	157	24	it	it	PRON
ajmri-5602	157	25	(	(	PUNCT
ajmri-5602	157	26	anastasia	anastasia	PROPN
ajmri-5602	157	27	,	,	PUNCT
ajmri-5602	157	28	2024	2024	NUM
ajmri-5602	157	29	;	;	PUNCT
ajmri-5602	157	30	khan	khan	PROPN
ajmri-5602	157	31	et	et	PROPN
ajmri-5602	157	32	al	al	PROPN
ajmri-5602	157	33	.	.	PROPN
ajmri-5602	157	34	,	,	PUNCT
ajmri-5602	157	35	2023	2023	NUM
ajmri-5602	157	36	)	)	PUNCT
ajmri-5602	157	37	.	.	PUNCT
ajmri-5602	158	1	it	it	PRON
ajmri-5602	158	2	is	be	AUX
ajmri-5602	158	3	essential	essential	ADJ
ajmri-5602	158	4	to	to	PART
ajmri-5602	158	5	acknowledge	acknowledge	VERB
ajmri-5602	158	6	that	that	SCONJ
ajmri-5602	158	7	internal	internal	ADJ
ajmri-5602	158	8	factors	factor	NOUN
ajmri-5602	158	9	,	,	PUNCT
ajmri-5602	158	10	including	include	VERB
ajmri-5602	158	11	tax	tax	NOUN
ajmri-5602	158	12	expertise	expertise	NOUN
ajmri-5602	158	13	,	,	PUNCT
ajmri-5602	158	14	business	business	NOUN
ajmri-5602	158	15	scale	scale	NOUN
ajmri-5602	158	16	,	,	PUNCT
ajmri-5602	158	17	and	and	CCONJ
ajmri-5602	158	18	record	record	NOUN
ajmri-5602	158	19	-	-	PUNCT
ajmri-5602	158	20	keeping	keep	VERB
ajmri-5602	158	21	methods	method	NOUN
ajmri-5602	158	22	,	,	PUNCT
ajmri-5602	158	23	are	be	AUX
ajmri-5602	158	24	positively	positively	ADV
ajmri-5602	158	25	correlated	correlate	VERB
ajmri-5602	158	26	with	with	ADP
ajmri-5602	158	27	compliance	compliance	NOUN
ajmri-5602	158	28	,	,	PUNCT
ajmri-5602	158	29	which	which	PRON
ajmri-5602	158	30	in	in	ADP
ajmri-5602	158	31	turn	turn	NOUN
ajmri-5602	158	32	enhances	enhance	VERB
ajmri-5602	158	33	profitability	profitability	NOUN
ajmri-5602	158	34	and	and	CCONJ
ajmri-5602	158	35	investment	investment	NOUN
ajmri-5602	158	36	potential	potential	NOUN
ajmri-5602	158	37	(	(	PUNCT
ajmri-5602	158	38	anastasia	anastasia	PROPN
ajmri-5602	158	39	,	,	PUNCT
ajmri-5602	158	40	2024	2024	NUM
ajmri-5602	158	41	;	;	PUNCT
ajmri-5602	159	1	siti	siti	PROPN
ajmri-5602	159	2	et	et	PROPN
ajmri-5602	159	3	al	al	PROPN
ajmri-5602	159	4	.	.	PROPN
ajmri-5602	159	5	,	,	PUNCT
ajmri-5602	159	6	2023	2023	NUM
ajmri-5602	159	7	)	)	PUNCT
ajmri-5602	159	8	.	.	PUNCT
ajmri-5602	160	1	consistent	consistent	ADJ
ajmri-5602	160	2	in	in	ADP
ajmri-5602	160	3	the	the	DET
ajmri-5602	160	4	literature	literature	NOUN
ajmri-5602	160	5	is	be	AUX
ajmri-5602	160	6	the	the	DET
ajmri-5602	160	7	notion	notion	NOUN
ajmri-5602	160	8	that	that	SCONJ
ajmri-5602	160	9	taxation	taxation	NOUN
ajmri-5602	160	10	is	be	AUX
ajmri-5602	160	11	a	a	DET
ajmri-5602	160	12	major	major	ADJ
ajmri-5602	160	13	influence	influence	NOUN
ajmri-5602	160	14	on	on	ADP
ajmri-5602	160	15	the	the	DET
ajmri-5602	160	16	operating	operate	VERB
ajmri-5602	160	17	context	context	NOUN
ajmri-5602	160	18	,	,	PUNCT
ajmri-5602	160	19	profitability	profitability	NOUN
ajmri-5602	160	20	,	,	PUNCT
ajmri-5602	160	21	and	and	CCONJ
ajmri-5602	160	22	growth	growth	NOUN
ajmri-5602	160	23	potential	potential	NOUN
ajmri-5602	160	24	of	of	ADP
ajmri-5602	160	25	medium	medium	ADJ
ajmri-5602	160	26	-	-	PUNCT
ajmri-5602	160	27	sized	sized	ADJ
ajmri-5602	160	28	businesses	business	NOUN
ajmri-5602	160	29	(	(	PUNCT
ajmri-5602	160	30	mes)—a	mes)—a	ADJ
ajmri-5602	160	31	critical	critical	ADJ
ajmri-5602	160	32	component	component	NOUN
ajmri-5602	160	33	of	of	ADP
ajmri-5602	160	34	the	the	DET
ajmri-5602	160	35	msme	msme	NOUN
ajmri-5602	160	36	sector	sector	NOUN
ajmri-5602	160	37	(	(	PUNCT
ajmri-5602	160	38	afuberoh	afuberoh	VERB
ajmri-5602	160	39	,	,	PUNCT
ajmri-5602	160	40	2014	2014	NUM
ajmri-5602	160	41	;	;	PUNCT
ajmri-5602	160	42	tabet	tabet	PROPN
ajmri-5602	160	43	&	&	CCONJ
ajmri-5602	160	44	onyeukwu	onyeukwu	PROPN
ajmri-5602	160	45	,	,	PUNCT
ajmri-5602	160	46	2019	2019	NUM
ajmri-5602	160	47	;	;	PUNCT
ajmri-5602	160	48	simiyu	simiyu	NOUN
ajmri-5602	160	49	,	,	PUNCT
ajmri-5602	160	50	2024	2024	NUM
ajmri-5602	160	51	)	)	PUNCT
ajmri-5602	160	52	.	.	PUNCT
ajmri-5602	161	1	taxation	taxation	NOUN
ajmri-5602	161	2	plays	play	VERB
ajmri-5602	161	3	a	a	DET
ajmri-5602	161	4	crucial	crucial	ADJ
ajmri-5602	161	5	role	role	NOUN
ajmri-5602	161	6	in	in	ADP
ajmri-5602	161	7	funding	fund	VERB
ajmri-5602	161	8	public	public	ADJ
ajmri-5602	161	9	infrastructure	infrastructure	NOUN
ajmri-5602	161	10	and	and	CCONJ
ajmri-5602	161	11	fostering	foster	VERB
ajmri-5602	161	12	economic	economic	ADJ
ajmri-5602	161	13	growth	growth	NOUN
ajmri-5602	161	14	;	;	PUNCT
ajmri-5602	161	15	however	however	ADV
ajmri-5602	161	16	,	,	PUNCT
ajmri-5602	161	17	complicated	complicated	ADJ
ajmri-5602	161	18	tax	tax	NOUN
ajmri-5602	161	19	structures	structure	NOUN
ajmri-5602	161	20	and	and	CCONJ
ajmri-5602	161	21	significant	significant	ADJ
ajmri-5602	161	22	compliance	compliance	NOUN
ajmri-5602	161	23	expenses	expense	NOUN
ajmri-5602	161	24	present	present	VERB
ajmri-5602	161	25	substantial	substantial	ADJ
ajmri-5602	161	26	obstacles	obstacle	NOUN
ajmri-5602	161	27	to	to	ADP
ajmri-5602	161	28	the	the	DET
ajmri-5602	161	29	expansion	expansion	NOUN
ajmri-5602	161	30	of	of	ADP
ajmri-5602	161	31	mediumsized	mediumsized	ADJ
ajmri-5602	161	32	enterprises	enterprise	NOUN
ajmri-5602	161	33	,	,	PUNCT
ajmri-5602	161	34	frequently	frequently	ADV
ajmri-5602	161	35	redirecting	redirect	VERB
ajmri-5602	161	36	resources	resource	NOUN
ajmri-5602	161	37	from	from	ADP
ajmri-5602	161	38	more	more	ADV
ajmri-5602	161	39	productive	productive	ADJ
ajmri-5602	161	40	investments	investment	NOUN
ajmri-5602	161	41	(	(	PUNCT
ajmri-5602	161	42	mendoza	mendoza	PROPN
ajmri-5602	161	43	,	,	PUNCT
ajmri-5602	161	44	2014	2014	NUM
ajmri-5602	161	45	;	;	PUNCT
ajmri-5602	161	46	mhango	mhango	NOUN
ajmri-5602	161	47	&	&	CCONJ
ajmri-5602	161	48	nayagam	nayagam	NOUN
ajmri-5602	161	49	,	,	PUNCT
ajmri-5602	161	50	2024	2024	NUM
ajmri-5602	161	51	)	)	PUNCT
ajmri-5602	161	52	.	.	PUNCT
ajmri-5602	162	1	empirical	empirical	ADJ
ajmri-5602	162	2	research	research	NOUN
ajmri-5602	162	3	indicates	indicate	VERB
ajmri-5602	162	4	that	that	SCONJ
ajmri-5602	162	5	although	although	SCONJ
ajmri-5602	162	6	mes	me	NOUN
ajmri-5602	162	7	typically	typically	ADV
ajmri-5602	162	8	show	show	VERB
ajmri-5602	162	9	greater	great	ADJ
ajmri-5602	162	10	tax	tax	NOUN
ajmri-5602	162	11	compliance	compliance	NOUN
ajmri-5602	162	12	than	than	ADP
ajmri-5602	162	13	smaller	small	ADJ
ajmri-5602	162	14	businesses	business	NOUN
ajmri-5602	162	15	,	,	PUNCT
ajmri-5602	162	16	they	they	PRON
ajmri-5602	162	17	still	still	ADV
ajmri-5602	162	18	have	have	VERB
ajmri-5602	162	19	difficulty	difficulty	NOUN
ajmri-5602	162	20	understanding	understand	VERB
ajmri-5602	162	21	and	and	CCONJ
ajmri-5602	162	22	adhering	adhere	VERB
ajmri-5602	162	23	to	to	ADP
ajmri-5602	162	24	complex	complex	ADJ
ajmri-5602	162	25	tax	tax	NOUN
ajmri-5602	162	26	rules	rule	NOUN
ajmri-5602	162	27	,	,	PUNCT
ajmri-5602	162	28	especially	especially	ADV
ajmri-5602	162	29	concerning	concern	VERB
ajmri-5602	162	30	less	less	ADV
ajmri-5602	162	31	-	-	PUNCT
ajmri-5602	162	32	known	know	VERB
ajmri-5602	162	33	tax	tax	NOUN
ajmri-5602	162	34	types	type	NOUN
ajmri-5602	162	35	(	(	PUNCT
ajmri-5602	162	36	mirrar	mirrar	NOUN
ajmri-5602	162	37	et	et	PROPN
ajmri-5602	162	38	al	al	PROPN
ajmri-5602	162	39	.	.	PROPN
ajmri-5602	162	40	,	,	PUNCT
ajmri-5602	162	41	2024	2024	NUM
ajmri-5602	162	42	;	;	PUNCT
ajmri-5602	162	43	participation	participation	NOUN
ajmri-5602	162	44	of	of	ADP
ajmri-5602	162	45	exemption	exemption	NOUN
ajmri-5602	162	46	for	for	ADP
ajmri-5602	162	47	corporation	corporation	NOUN
ajmri-5602	162	48	tax	tax	NOUN
ajmri-5602	162	49	-	-	PUNCT
ajmri-5602	162	50	bdo	bdo	NOUN
ajmri-5602	162	51	,	,	PUNCT
ajmri-5602	162	52	n.d	n.d	PROPN
ajmri-5602	162	53	.	.	PROPN
ajmri-5602	162	54	;	;	PUNCT
ajmri-5602	162	55	vigonte	vigonte	VERB
ajmri-5602	162	56	et	et	PROPN
ajmri-5602	162	57	al	al	PROPN
ajmri-5602	162	58	.	.	PROPN
ajmri-5602	162	59	,	,	PUNCT
ajmri-5602	162	60	2024	2024	NUM
ajmri-5602	162	61	;	;	PUNCT
ajmri-5602	162	62	wibowo	wibowo	PROPN
ajmri-5602	162	63	et	et	PROPN
ajmri-5602	162	64	al	al	PROPN
ajmri-5602	162	65	.	.	PROPN
ajmri-5602	162	66	,	,	PUNCT
ajmri-5602	162	67	2024	2024	NUM
ajmri-5602	162	68	)	)	PUNCT
ajmri-5602	162	69	.	.	PUNCT
ajmri-5602	163	1	moreover	moreover	ADV
ajmri-5602	163	2	,	,	PUNCT
ajmri-5602	163	3	business	business	NOUN
ajmri-5602	163	4	groups	group	NOUN
ajmri-5602	163	5	play	play	VERB
ajmri-5602	163	6	a	a	DET
ajmri-5602	163	7	crucial	crucial	ADJ
ajmri-5602	163	8	role	role	NOUN
ajmri-5602	163	9	in	in	ADP
ajmri-5602	163	10	promoting	promote	VERB
ajmri-5602	163	11	compliance	compliance	NOUN
ajmri-5602	163	12	and	and	CCONJ
ajmri-5602	163	13	ensuring	ensure	VERB
ajmri-5602	163	14	that	that	SCONJ
ajmri-5602	163	15	tax	tax	NOUN
ajmri-5602	163	16	revenues	revenue	NOUN
ajmri-5602	163	17	are	be	AUX
ajmri-5602	163	18	properly	properly	ADV
ajmri-5602	163	19	allocated	allocate	VERB
ajmri-5602	163	20	to	to	PART
ajmri-5602	163	21	enhance	enhance	VERB
ajmri-5602	163	22	the	the	DET
ajmri-5602	163	23	business	business	NOUN
ajmri-5602	163	24	environment	environment	NOUN
ajmri-5602	163	25	(	(	PUNCT
ajmri-5602	163	26	tans	tan	NOUN
ajmri-5602	163	27	,	,	PUNCT
ajmri-5602	163	28	2020	2020	NUM
ajmri-5602	163	29	;	;	PUNCT
ajmri-5602	163	30	twamzihirwa	twamzihirwa	NOUN
ajmri-5602	163	31	&	&	CCONJ
ajmri-5602	163	32	mwesiga	mwesiga	PROPN
ajmri-5602	163	33	,	,	PUNCT
ajmri-5602	163	34	2024	2024	NUM
ajmri-5602	163	35	)	)	PUNCT
ajmri-5602	163	36	.	.	PUNCT
ajmri-5602	164	1	overall	overall	ADV
ajmri-5602	164	2	,	,	PUNCT
ajmri-5602	164	3	the	the	DET
ajmri-5602	164	4	combination	combination	NOUN
ajmri-5602	164	5	of	of	ADP
ajmri-5602	164	6	recent	recent	ADJ
ajmri-5602	164	7	research	research	NOUN
ajmri-5602	164	8	suggests	suggest	VERB
ajmri-5602	164	9	that	that	SCONJ
ajmri-5602	164	10	tailored	tailor	VERB
ajmri-5602	164	11	,	,	PUNCT
ajmri-5602	164	12	flexible	flexible	ADJ
ajmri-5602	164	13	tax	tax	NOUN
ajmri-5602	164	14	policies	policy	NOUN
ajmri-5602	164	15	,	,	PUNCT
ajmri-5602	164	16	such	such	ADJ
ajmri-5602	164	17	pa	pa	PROPN
ajmri-5602	164	18	ge	ge	PROPN
ajmri-5602	164	19	79	79	NUM
ajmri-5602	165	1	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	165	2	am	am	NOUN
ajmri-5602	165	3	.	.	PUNCT
ajmri-5602	166	1	j.	j.	PROPN
ajmri-5602	166	2	multidis	multidis	PROPN
ajmri-5602	166	3	.	.	PUNCT
ajmri-5602	167	1	res	re	NOUN
ajmri-5602	167	2	.	.	PUNCT
ajmri-5602	168	1	innov	innov	PROPN
ajmri-5602	168	2	.	.	PUNCT
ajmri-5602	169	1	4(5	4(5	NUM
ajmri-5602	169	2	)	)	PUNCT
ajmri-5602	170	1	74	74	NUM
ajmri-5602	170	2	-	-	SYM
ajmri-5602	170	3	88	88	NUM
ajmri-5602	170	4	,	,	PUNCT
ajmri-5602	170	5	2025	2025	NUM
ajmri-5602	170	6	as	as	ADP
ajmri-5602	170	7	differentiated	differentiated	ADJ
ajmri-5602	170	8	tax	tax	NOUN
ajmri-5602	170	9	rates	rate	NOUN
ajmri-5602	170	10	and	and	CCONJ
ajmri-5602	170	11	simplified	simplified	ADJ
ajmri-5602	170	12	schemes	scheme	NOUN
ajmri-5602	170	13	,	,	PUNCT
ajmri-5602	170	14	can	can	AUX
ajmri-5602	170	15	boost	boost	VERB
ajmri-5602	170	16	compliance	compliance	NOUN
ajmri-5602	170	17	,	,	PUNCT
ajmri-5602	170	18	foster	foster	ADJ
ajmri-5602	170	19	fairness	fairness	NOUN
ajmri-5602	170	20	,	,	PUNCT
ajmri-5602	170	21	and	and	CCONJ
ajmri-5602	170	22	support	support	NOUN
ajmri-5602	170	23	sustainable	sustainable	ADJ
ajmri-5602	170	24	me	i	PRON
ajmri-5602	170	25	growth	growth	NOUN
ajmri-5602	170	26	(	(	PUNCT
ajmri-5602	170	27	lazari	lazari	PROPN
ajmri-5602	170	28	&	&	CCONJ
ajmri-5602	170	29	vieru	vieru	PROPN
ajmri-5602	170	30	,	,	PUNCT
ajmri-5602	170	31	2023	2023	NUM
ajmri-5602	170	32	;	;	PUNCT
ajmri-5602	170	33	mhango	mhango	NOUN
ajmri-5602	170	34	&	&	CCONJ
ajmri-5602	170	35	nayagam	nayagam	NOUN
ajmri-5602	170	36	,	,	PUNCT
ajmri-5602	170	37	2024	2024	NUM
ajmri-5602	170	38	)	)	PUNCT
ajmri-5602	170	39	.	.	PUNCT
ajmri-5602	171	1	furthermore	furthermore	ADV
ajmri-5602	171	2	,	,	PUNCT
ajmri-5602	171	3	institutional	institutional	ADJ
ajmri-5602	171	4	support	support	NOUN
ajmri-5602	171	5	and	and	CCONJ
ajmri-5602	171	6	education	education	NOUN
ajmri-5602	171	7	help	help	NOUN
ajmri-5602	171	8	maximize	maximize	VERB
ajmri-5602	171	9	the	the	DET
ajmri-5602	171	10	developmental	developmental	ADJ
ajmri-5602	171	11	effect	effect	NOUN
ajmri-5602	171	12	of	of	ADP
ajmri-5602	171	13	taxation	taxation	NOUN
ajmri-5602	171	14	on	on	ADP
ajmri-5602	171	15	medium	medium	ADJ
ajmri-5602	171	16	-	-	PUNCT
ajmri-5602	171	17	sized	sized	ADJ
ajmri-5602	171	18	enterprises	enterprise	NOUN
ajmri-5602	171	19	(	(	PUNCT
ajmri-5602	171	20	afuberoh	afuberoh	VERB
ajmri-5602	171	21	,	,	PUNCT
ajmri-5602	171	22	2014	2014	NUM
ajmri-5602	171	23	;	;	PUNCT
ajmri-5602	171	24	mhango	mhango	NOUN
ajmri-5602	171	25	&	&	CCONJ
ajmri-5602	171	26	nayagam	nayagam	NOUN
ajmri-5602	171	27	,	,	PUNCT
ajmri-5602	171	28	2024	2024	NUM
ajmri-5602	171	29	;	;	PUNCT
ajmri-5602	171	30	tabet	tabet	PROPN
ajmri-5602	171	31	&	&	CCONJ
ajmri-5602	171	32	onyeukwu	onyeukwu	PROPN
ajmri-5602	171	33	,	,	PUNCT
ajmri-5602	171	34	2019	2019	NUM
ajmri-5602	171	35	;	;	PUNCT
ajmri-5602	171	36	wibowo	wibowo	PROPN
ajmri-5602	171	37	et	et	PROPN
ajmri-5602	171	38	al	al	PROPN
ajmri-5602	171	39	.	.	PROPN
ajmri-5602	171	40	,	,	PUNCT
ajmri-5602	171	41	2024	2024	NUM
ajmri-5602	171	42	)	)	PUNCT
ajmri-5602	171	43	.	.	PUNCT
ajmri-5602	172	1	materials	material	NOUN
ajmri-5602	172	2	and	and	CCONJ
ajmri-5602	172	3	methods	method	NOUN
ajmri-5602	172	4	the	the	DET
ajmri-5602	172	5	research	research	NOUN
ajmri-5602	172	6	employed	employ	VERB
ajmri-5602	172	7	a	a	DET
ajmri-5602	172	8	quantitative	quantitative	ADJ
ajmri-5602	172	9	approach	approach	NOUN
ajmri-5602	172	10	suitable	suitable	ADJ
ajmri-5602	172	11	for	for	ADP
ajmri-5602	172	12	investigating	investigate	VERB
ajmri-5602	172	13	connections	connection	NOUN
ajmri-5602	172	14	between	between	ADP
ajmri-5602	172	15	quantifiable	quantifiable	ADJ
ajmri-5602	172	16	measures	measure	NOUN
ajmri-5602	172	17	,	,	PUNCT
ajmri-5602	172	18	including	include	VERB
ajmri-5602	172	19	taxation	taxation	NOUN
ajmri-5602	172	20	and	and	CCONJ
ajmri-5602	172	21	sustainability	sustainability	NOUN
ajmri-5602	172	22	indices	index	NOUN
ajmri-5602	172	23	,	,	PUNCT
ajmri-5602	172	24	in	in	ADP
ajmri-5602	172	25	small	small	ADJ
ajmri-5602	172	26	and	and	CCONJ
ajmri-5602	172	27	medium	medium	ADJ
ajmri-5602	172	28	-	-	PUNCT
ajmri-5602	172	29	sized	sized	ADJ
ajmri-5602	172	30	enterprises	enterprise	NOUN
ajmri-5602	172	31	(	(	PUNCT
ajmri-5602	172	32	smes	sme	NOUN
ajmri-5602	172	33	)	)	PUNCT
ajmri-5602	172	34	.	.	PUNCT
ajmri-5602	173	1	statistical	statistical	ADJ
ajmri-5602	173	2	analysis	analysis	NOUN
ajmri-5602	173	3	and	and	CCONJ
ajmri-5602	173	4	generalization	generalization	NOUN
ajmri-5602	173	5	of	of	ADP
ajmri-5602	173	6	results	result	NOUN
ajmri-5602	173	7	within	within	ADP
ajmri-5602	173	8	the	the	DET
ajmri-5602	173	9	examined	examine	VERB
ajmri-5602	173	10	population	population	NOUN
ajmri-5602	173	11	become	become	VERB
ajmri-5602	173	12	possible	possible	ADJ
ajmri-5602	173	13	thanks	thank	NOUN
ajmri-5602	173	14	to	to	ADP
ajmri-5602	173	15	quantitative	quantitative	ADJ
ajmri-5602	173	16	research	research	NOUN
ajmri-5602	173	17	.	.	PUNCT
ajmri-5602	174	1	while	while	SCONJ
ajmri-5602	174	2	also	also	ADV
ajmri-5602	174	3	examining	examine	VERB
ajmri-5602	174	4	the	the	DET
ajmri-5602	174	5	strength	strength	NOUN
ajmri-5602	174	6	and	and	CCONJ
ajmri-5602	174	7	direction	direction	NOUN
ajmri-5602	174	8	of	of	ADP
ajmri-5602	174	9	links	link	NOUN
ajmri-5602	174	10	between	between	ADP
ajmri-5602	174	11	these	these	DET
ajmri-5602	174	12	factors	factor	NOUN
ajmri-5602	174	13	within	within	ADP
ajmri-5602	174	14	a	a	DET
ajmri-5602	174	15	single	single	ADJ
ajmri-5602	174	16	group	group	NOUN
ajmri-5602	174	17	of	of	ADP
ajmri-5602	174	18	respondents	respondent	NOUN
ajmri-5602	174	19	,	,	PUNCT
ajmri-5602	174	20	the	the	DET
ajmri-5602	174	21	descriptive	descriptive	ADJ
ajmri-5602	174	22	-	-	ADJ
ajmri-5602	174	23	correlational	correlational	ADJ
ajmri-5602	174	24	aspect	aspect	NOUN
ajmri-5602	174	25	focuses	focus	VERB
ajmri-5602	174	26	on	on	ADP
ajmri-5602	174	27	describing	describe	VERB
ajmri-5602	174	28	the	the	DET
ajmri-5602	174	29	current	current	ADJ
ajmri-5602	174	30	state	state	NOUN
ajmri-5602	174	31	of	of	ADP
ajmri-5602	174	32	taxation	taxation	NOUN
ajmri-5602	174	33	policies	policy	NOUN
ajmri-5602	174	34	and	and	CCONJ
ajmri-5602	174	35	sustainability	sustainability	NOUN
ajmri-5602	174	36	initiatives	initiative	NOUN
ajmri-5602	174	37	among	among	ADP
ajmri-5602	174	38	medium	medium	ADJ
ajmri-5602	174	39	-	-	PUNCT
ajmri-5602	174	40	sized	sized	ADJ
ajmri-5602	174	41	businesses	business	NOUN
ajmri-5602	174	42	.	.	PUNCT
ajmri-5602	175	1	without	without	ADP
ajmri-5602	175	2	drawing	draw	VERB
ajmri-5602	175	3	causal	causal	ADJ
ajmri-5602	175	4	inferences	inference	NOUN
ajmri-5602	175	5	(	(	PUNCT
ajmri-5602	175	6	causal	causal	NOUN
ajmri-5602	175	7	-	-	PUNCT
ajmri-5602	175	8	comparative	comparative	NOUN
ajmri-5602	175	9	design	design	NOUN
ajmri-5602	175	10	,	,	PUNCT
ajmri-5602	175	11	n.d	n.d	PROPN
ajmri-5602	175	12	.	.	PROPN
ajmri-5602	175	13	;	;	PUNCT
ajmri-5602	175	14	lawrence	lawrence	PROPN
ajmri-5602	175	15	,	,	PUNCT
ajmri-5602	175	16	2023	2023	NUM
ajmri-5602	175	17	)	)	PUNCT
ajmri-5602	175	18	,	,	PUNCT
ajmri-5602	175	19	this	this	DET
ajmri-5602	175	20	design	design	NOUN
ajmri-5602	175	21	facilitates	facilitate	VERB
ajmri-5602	175	22	an	an	DET
ajmri-5602	175	23	understanding	understanding	NOUN
ajmri-5602	175	24	of	of	ADP
ajmri-5602	175	25	how	how	SCONJ
ajmri-5602	175	26	tax	tax	NOUN
ajmri-5602	175	27	factors	factor	NOUN
ajmri-5602	175	28	relate	relate	VERB
ajmri-5602	175	29	to	to	ADP
ajmri-5602	175	30	sustainability	sustainability	NOUN
ajmri-5602	175	31	outcomes	outcome	NOUN
ajmri-5602	175	32	.	.	PUNCT
ajmri-5602	176	1	by	by	ADP
ajmri-5602	176	2	contrasting	contrast	VERB
ajmri-5602	176	3	groups	group	NOUN
ajmri-5602	176	4	with	with	ADP
ajmri-5602	176	5	varying	vary	VERB
ajmri-5602	176	6	taxationrelated	taxationrelate	VERB
ajmri-5602	176	7	features	feature	NOUN
ajmri-5602	176	8	to	to	PART
ajmri-5602	176	9	detect	detect	VERB
ajmri-5602	176	10	variations	variation	NOUN
ajmri-5602	176	11	in	in	ADP
ajmri-5602	176	12	sustainability	sustainability	NOUN
ajmri-5602	176	13	results	result	NOUN
ajmri-5602	176	14	,	,	PUNCT
ajmri-5602	176	15	the	the	DET
ajmri-5602	176	16	causal	causal	NOUN
ajmri-5602	176	17	-	-	PUNCT
ajmri-5602	176	18	comparative	comparative	NOUN
ajmri-5602	176	19	design	design	NOUN
ajmri-5602	176	20	builds	build	VERB
ajmri-5602	176	21	on	on	ADP
ajmri-5602	176	22	the	the	DET
ajmri-5602	176	23	correlational	correlational	ADJ
ajmri-5602	176	24	design	design	NOUN
ajmri-5602	176	25	to	to	PART
ajmri-5602	176	26	find	find	VERB
ajmri-5602	176	27	possible	possible	ADJ
ajmri-5602	176	28	cause	cause	NOUN
ajmri-5602	176	29	-	-	PUNCT
ajmri-5602	176	30	effect	effect	NOUN
ajmri-5602	176	31	links	link	NOUN
ajmri-5602	176	32	.	.	PUNCT
ajmri-5602	177	1	analyzing	analyze	VERB
ajmri-5602	177	2	current	current	ADJ
ajmri-5602	177	3	circumstances	circumstance	NOUN
ajmri-5602	177	4	,	,	PUNCT
ajmri-5602	177	5	this	this	DET
ajmri-5602	177	6	design	design	NOUN
ajmri-5602	177	7	seeks	seek	VERB
ajmri-5602	177	8	to	to	PART
ajmri-5602	177	9	determine	determine	VERB
ajmri-5602	177	10	whether	whether	SCONJ
ajmri-5602	177	11	taxation	taxation	NOUN
ajmri-5602	177	12	impacts	impact	VERB
ajmri-5602	177	13	sustainability	sustainability	NOUN
ajmri-5602	177	14	.	.	PUNCT
ajmri-5602	178	1	it	it	PRON
ajmri-5602	178	2	compares	compare	VERB
ajmri-5602	178	3	naturally	naturally	ADV
ajmri-5602	178	4	occurring	occur	VERB
ajmri-5602	178	5	groups	group	NOUN
ajmri-5602	178	6	to	to	PART
ajmri-5602	178	7	determine	determine	VERB
ajmri-5602	178	8	whether	whether	SCONJ
ajmri-5602	178	9	taxation	taxation	NOUN
ajmri-5602	178	10	differs	differ	VERB
ajmri-5602	178	11	with	with	ADP
ajmri-5602	178	12	sustainability	sustainability	NOUN
ajmri-5602	178	13	performance	performance	NOUN
ajmri-5602	178	14	(	(	PUNCT
ajmri-5602	178	15	costelo	costelo	NOUN
ajmri-5602	178	16	,	,	PUNCT
ajmri-5602	178	17	2023	2023	NUM
ajmri-5602	178	18	;	;	PUNCT
ajmri-5602	178	19	lawrence	lawrence	PROPN
ajmri-5602	178	20	,	,	PUNCT
ajmri-5602	178	21	2023	2023	NUM
ajmri-5602	178	22	;	;	PUNCT
ajmri-5602	178	23	oppenheimer	oppenheimer	PROPN
ajmri-5602	178	24	,	,	PUNCT
ajmri-5602	178	25	n.d	n.d	PROPN
ajmri-5602	178	26	.	.	PROPN
ajmri-5602	178	27	;	;	PUNCT
ajmri-5602	178	28	yilmaz	yilmaz	PROPN
ajmri-5602	178	29	,	,	PUNCT
ajmri-5602	178	30	2023	2023	NUM
ajmri-5602	178	31	)	)	PUNCT
ajmri-5602	178	32	,	,	PUNCT
ajmri-5602	178	33	thus	thus	ADV
ajmri-5602	178	34	excluding	exclude	VERB
ajmri-5602	178	35	the	the	DET
ajmri-5602	178	36	potential	potential	NOUN
ajmri-5602	178	37	for	for	ADP
ajmri-5602	178	38	variable	variable	ADJ
ajmri-5602	178	39	manipulation	manipulation	NOUN
ajmri-5602	178	40	.	.	PUNCT
ajmri-5602	179	1	when	when	SCONJ
ajmri-5602	179	2	experimental	experimental	ADJ
ajmri-5602	179	3	manipulation	manipulation	NOUN
ajmri-5602	179	4	is	be	AUX
ajmri-5602	179	5	not	not	PART
ajmri-5602	179	6	possible	possible	ADJ
ajmri-5602	179	7	or	or	CCONJ
ajmri-5602	179	8	ethical	ethical	ADJ
ajmri-5602	179	9	,	,	PUNCT
ajmri-5602	179	10	the	the	DET
ajmri-5602	179	11	causal	causal	NOUN
ajmri-5602	179	12	-	-	PUNCT
ajmri-5602	179	13	comparative	comparative	ADJ
ajmri-5602	179	14	technique	technique	NOUN
ajmri-5602	179	15	offers	offer	VERB
ajmri-5602	179	16	preliminary	preliminary	ADJ
ajmri-5602	179	17	evidence	evidence	NOUN
ajmri-5602	179	18	of	of	ADP
ajmri-5602	179	19	causal	causal	ADJ
ajmri-5602	179	20	connections	connection	NOUN
ajmri-5602	179	21	.	.	PUNCT
ajmri-5602	180	1	the	the	DET
ajmri-5602	180	2	cross	cross	ADJ
ajmri-5602	180	3	-	-	ADJ
ajmri-5602	180	4	sectional	sectional	ADJ
ajmri-5602	180	5	survey	survey	NOUN
ajmri-5602	180	6	provides	provide	VERB
ajmri-5602	180	7	the	the	DET
ajmri-5602	180	8	empirical	empirical	ADJ
ajmri-5602	180	9	basis	basis	NOUN
ajmri-5602	180	10	for	for	ADP
ajmri-5602	180	11	analysis	analysis	NOUN
ajmri-5602	180	12	,	,	PUNCT
ajmri-5602	180	13	while	while	SCONJ
ajmri-5602	180	14	the	the	DET
ajmri-5602	180	15	quantitative	quantitative	ADJ
ajmri-5602	180	16	,	,	PUNCT
ajmri-5602	180	17	descriptive	descriptive	ADJ
ajmri-5602	180	18	-	-	ADJ
ajmri-5602	180	19	correlational	correlational	ADJ
ajmri-5602	180	20	design	design	NOUN
ajmri-5602	180	21	identifies	identify	VERB
ajmri-5602	180	22	relationships	relationship	NOUN
ajmri-5602	180	23	between	between	ADP
ajmri-5602	180	24	variables	variable	NOUN
ajmri-5602	180	25	.	.	PUNCT
ajmri-5602	181	1	the	the	DET
ajmri-5602	181	2	causal	causal	NOUN
ajmri-5602	181	3	-	-	PUNCT
ajmri-5602	181	4	comparative	comparative	ADJ
ajmri-5602	181	5	design	design	NOUN
ajmri-5602	181	6	examines	examine	VERB
ajmri-5602	181	7	possible	possible	ADJ
ajmri-5602	181	8	causal	causal	ADJ
ajmri-5602	181	9	impacts	impact	NOUN
ajmri-5602	181	10	through	through	ADP
ajmri-5602	181	11	group	group	NOUN
ajmri-5602	181	12	comparisons	comparison	NOUN
ajmri-5602	181	13	,	,	PUNCT
ajmri-5602	181	14	and	and	CCONJ
ajmri-5602	181	15	sem	sem	NOUN
ajmri-5602	181	16	enables	enable	VERB
ajmri-5602	181	17	the	the	DET
ajmri-5602	181	18	complex	complex	ADJ
ajmri-5602	181	19	modeling	modeling	NOUN
ajmri-5602	181	20	of	of	ADP
ajmri-5602	181	21	these	these	DET
ajmri-5602	181	22	interactions	interaction	NOUN
ajmri-5602	181	23	.	.	PUNCT
ajmri-5602	182	1	for	for	ADP
ajmri-5602	182	2	studying	study	VERB
ajmri-5602	182	3	intricate	intricate	ADJ
ajmri-5602	182	4	economic	economic	ADJ
ajmri-5602	182	5	and	and	CCONJ
ajmri-5602	182	6	organizational	organizational	ADJ
ajmri-5602	182	7	phenomena	phenomenon	NOUN
ajmri-5602	182	8	,	,	PUNCT
ajmri-5602	182	9	this	this	DET
ajmri-5602	182	10	integrated	integrate	VERB
ajmri-5602	182	11	method	method	NOUN
ajmri-5602	182	12	aligns	align	VERB
ajmri-5602	182	13	with	with	ADP
ajmri-5602	182	14	best	good	ADJ
ajmri-5602	182	15	practices	practice	NOUN
ajmri-5602	182	16	in	in	ADP
ajmri-5602	182	17	social	social	ADJ
ajmri-5602	182	18	science	science	NOUN
ajmri-5602	182	19	research	research	NOUN
ajmri-5602	182	20	(	(	PUNCT
ajmri-5602	182	21	causal	causal	NOUN
ajmri-5602	182	22	-	-	PUNCT
ajmri-5602	182	23	comparative	comparative	NOUN
ajmri-5602	182	24	design	design	NOUN
ajmri-5602	182	25	,	,	PUNCT
ajmri-5602	182	26	n.d	n.d	PROPN
ajmri-5602	182	27	.	.	PROPN
ajmri-5602	182	28	;	;	PUNCT
ajmri-5602	182	29	costelo	costelo	PROPN
ajmri-5602	182	30	,	,	PUNCT
ajmri-5602	182	31	2023	2023	NUM
ajmri-5602	182	32	;	;	PUNCT
ajmri-5602	182	33	issah	issah	PROPN
ajmri-5602	182	34	&	&	CCONJ
ajmri-5602	182	35	rodrigues	rodrigues	PROPN
ajmri-5602	182	36	,	,	PUNCT
ajmri-5602	182	37	2021	2021	NUM
ajmri-5602	182	38	;	;	PUNCT
ajmri-5602	182	39	lawrence	lawrence	PROPN
ajmri-5602	182	40	,	,	PUNCT
ajmri-5602	182	41	2023	2023	NUM
ajmri-5602	182	42	;	;	PUNCT
ajmri-5602	182	43	rahman	rahman	PROPN
ajmri-5602	182	44	,	,	PUNCT
ajmri-5602	182	45	2022	2022	NUM
ajmri-5602	182	46	)	)	PUNCT
ajmri-5602	182	47	.	.	PUNCT
ajmri-5602	183	1	the	the	DET
ajmri-5602	183	2	survey	survey	NOUN
ajmri-5602	183	3	questions	question	NOUN
ajmri-5602	183	4	used	use	VERB
ajmri-5602	183	5	in	in	ADP
ajmri-5602	183	6	this	this	DET
ajmri-5602	183	7	research	research	NOUN
ajmri-5602	183	8	were	be	AUX
ajmri-5602	183	9	sourced	source	VERB
ajmri-5602	183	10	from	from	ADP
ajmri-5602	183	11	various	various	ADJ
ajmri-5602	183	12	credible	credible	ADJ
ajmri-5602	183	13	sources	source	NOUN
ajmri-5602	183	14	to	to	PART
ajmri-5602	183	15	ensure	ensure	VERB
ajmri-5602	183	16	their	their	PRON
ajmri-5602	183	17	relevance	relevance	NOUN
ajmri-5602	183	18	and	and	CCONJ
ajmri-5602	183	19	validity	validity	NOUN
ajmri-5602	183	20	.	.	PUNCT
ajmri-5602	184	1	part	part	NOUN
ajmri-5602	184	2	i	i	PRON
ajmri-5602	184	3	compiles	compile	VERB
ajmri-5602	184	4	important	important	ADJ
ajmri-5602	184	5	financial	financial	ADJ
ajmri-5602	184	6	and	and	CCONJ
ajmri-5602	184	7	demographic	demographic	ADJ
ajmri-5602	184	8	data	datum	NOUN
ajmri-5602	184	9	to	to	PART
ajmri-5602	184	10	create	create	VERB
ajmri-5602	184	11	a	a	DET
ajmri-5602	184	12	profile	profile	NOUN
ajmri-5602	184	13	of	of	ADP
ajmri-5602	184	14	medium	medium	ADJ
ajmri-5602	184	15	-	-	PUNCT
ajmri-5602	184	16	sized	sized	ADJ
ajmri-5602	184	17	enterprises	enterprise	NOUN
ajmri-5602	184	18	;	;	PUNCT
ajmri-5602	184	19	part	part	PROPN
ajmri-5602	184	20	ii	ii	PROPN
ajmri-5602	184	21	examines	examine	VERB
ajmri-5602	184	22	respondents	respondent	NOUN
ajmri-5602	184	23	’	’	PART
ajmri-5602	184	24	attitudes	attitude	NOUN
ajmri-5602	184	25	and	and	CCONJ
ajmri-5602	184	26	behavior	behavior	NOUN
ajmri-5602	184	27	toward	toward	ADP
ajmri-5602	184	28	tax	tax	NOUN
ajmri-5602	184	29	responsibilities	responsibility	NOUN
ajmri-5602	184	30	by	by	ADP
ajmri-5602	184	31	looking	look	VERB
ajmri-5602	184	32	at	at	ADP
ajmri-5602	184	33	perceived	perceive	VERB
ajmri-5602	184	34	taxation	taxation	NOUN
ajmri-5602	184	35	compliance	compliance	NOUN
ajmri-5602	184	36	;	;	PUNCT
ajmri-5602	184	37	part	part	NOUN
ajmri-5602	184	38	iii	iii	NUM
ajmri-5602	184	39	assesses	assesse	NOUN
ajmri-5602	184	40	sustainability	sustainability	NOUN
ajmri-5602	184	41	growth	growth	NOUN
ajmri-5602	184	42	indicators	indicator	NOUN
ajmri-5602	184	43	,	,	PUNCT
ajmri-5602	184	44	thereby	thereby	ADV
ajmri-5602	184	45	evaluating	evaluate	VERB
ajmri-5602	184	46	factors	factor	NOUN
ajmri-5602	184	47	affecting	affect	VERB
ajmri-5602	184	48	the	the	DET
ajmri-5602	184	49	long	long	ADJ
ajmri-5602	184	50	-	-	PUNCT
ajmri-5602	184	51	term	term	NOUN
ajmri-5602	184	52	development	development	NOUN
ajmri-5602	184	53	and	and	CCONJ
ajmri-5602	184	54	performance	performance	NOUN
ajmri-5602	184	55	of	of	ADP
ajmri-5602	184	56	the	the	DET
ajmri-5602	184	57	companies	company	NOUN
ajmri-5602	184	58	.	.	PUNCT
ajmri-5602	185	1	this	this	DET
ajmri-5602	185	2	entire	entire	ADJ
ajmri-5602	185	3	architecture	architecture	NOUN
ajmri-5602	185	4	enables	enable	VERB
ajmri-5602	185	5	us	we	PRON
ajmri-5602	185	6	to	to	PART
ajmri-5602	185	7	carefully	carefully	ADV
ajmri-5602	185	8	analyze	analyze	VERB
ajmri-5602	185	9	how	how	SCONJ
ajmri-5602	185	10	corporate	corporate	ADJ
ajmri-5602	185	11	characteristics	characteristic	NOUN
ajmri-5602	185	12	,	,	PUNCT
ajmri-5602	185	13	perceptions	perception	NOUN
ajmri-5602	185	14	of	of	ADP
ajmri-5602	185	15	tax	tax	NOUN
ajmri-5602	185	16	compliance	compliance	NOUN
ajmri-5602	185	17	,	,	PUNCT
ajmri-5602	185	18	and	and	CCONJ
ajmri-5602	185	19	outcomes	outcome	NOUN
ajmri-5602	185	20	of	of	ADP
ajmri-5602	185	21	sustainable	sustainable	ADJ
ajmri-5602	185	22	growth	growth	NOUN
ajmri-5602	185	23	interact	interact	NOUN
ajmri-5602	185	24	.	.	PUNCT
ajmri-5602	186	1	four	four	NUM
ajmri-5602	186	2	parts	part	NOUN
ajmri-5602	186	3	make	make	VERB
ajmri-5602	186	4	up	up	ADP
ajmri-5602	186	5	the	the	DET
ajmri-5602	186	6	profile	profile	NOUN
ajmri-5602	186	7	of	of	ADP
ajmri-5602	186	8	medium	medium	ADJ
ajmri-5602	186	9	enterprises	enterprise	NOUN
ajmri-5602	186	10	.	.	PUNCT
ajmri-5602	187	1	these	these	DET
ajmri-5602	187	2	items	item	NOUN
ajmri-5602	187	3	provide	provide	VERB
ajmri-5602	187	4	a	a	DET
ajmri-5602	187	5	baseline	baseline	NOUN
ajmri-5602	187	6	for	for	ADP
ajmri-5602	187	7	categorizing	categorize	VERB
ajmri-5602	187	8	respondents	respondent	NOUN
ajmri-5602	187	9	by	by	ADP
ajmri-5602	187	10	business	business	NOUN
ajmri-5602	187	11	size	size	NOUN
ajmri-5602	187	12	and	and	CCONJ
ajmri-5602	187	13	financial	financial	ADJ
ajmri-5602	187	14	capacity	capacity	NOUN
ajmri-5602	187	15	,	,	PUNCT
ajmri-5602	187	16	which	which	PRON
ajmri-5602	187	17	is	be	AUX
ajmri-5602	187	18	essential	essential	ADJ
ajmri-5602	187	19	for	for	ADP
ajmri-5602	187	20	examining	examine	VERB
ajmri-5602	187	21	the	the	DET
ajmri-5602	187	22	effects	effect	NOUN
ajmri-5602	187	23	of	of	ADP
ajmri-5602	187	24	taxation	taxation	NOUN
ajmri-5602	187	25	and	and	CCONJ
ajmri-5602	187	26	compliance	compliance	NOUN
ajmri-5602	187	27	across	across	ADP
ajmri-5602	187	28	various	various	ADJ
ajmri-5602	187	29	business	business	NOUN
ajmri-5602	187	30	types	type	NOUN
ajmri-5602	187	31	.	.	PUNCT
ajmri-5602	188	1	the	the	DET
ajmri-5602	188	2	items	item	NOUN
ajmri-5602	188	3	below	below	ADV
ajmri-5602	188	4	are	be	AUX
ajmri-5602	188	5	based	base	VERB
ajmri-5602	188	6	on	on	ADP
ajmri-5602	188	7	commonly	commonly	ADV
ajmri-5602	188	8	used	use	VERB
ajmri-5602	188	9	financial	financial	ADJ
ajmri-5602	188	10	indices	index	NOUN
ajmri-5602	188	11	found	find	VERB
ajmri-5602	188	12	in	in	ADP
ajmri-5602	188	13	business	business	NOUN
ajmri-5602	188	14	and	and	CCONJ
ajmri-5602	188	15	economics	economic	NOUN
ajmri-5602	188	16	research	research	NOUN
ajmri-5602	188	17	.	.	PUNCT
ajmri-5602	189	1	basic	basic	ADJ
ajmri-5602	189	2	metrics	metric	NOUN
ajmri-5602	189	3	for	for	ADP
ajmri-5602	189	4	business	business	NOUN
ajmri-5602	189	5	profiling	profiling	NOUN
ajmri-5602	189	6	,	,	PUNCT
ajmri-5602	189	7	often	often	ADV
ajmri-5602	189	8	used	use	VERB
ajmri-5602	189	9	in	in	ADP
ajmri-5602	189	10	studies	study	NOUN
ajmri-5602	189	11	evaluating	evaluate	VERB
ajmri-5602	189	12	firm	firm	ADJ
ajmri-5602	189	13	performance	performance	NOUN
ajmri-5602	189	14	and	and	CCONJ
ajmri-5602	189	15	economic	economic	ADJ
ajmri-5602	189	16	effects	effect	NOUN
ajmri-5602	189	17	,	,	PUNCT
ajmri-5602	189	18	include	include	VERB
ajmri-5602	189	19	annual	annual	ADJ
ajmri-5602	189	20	taxes	taxis	NOUN
ajmri-5602	189	21	paid	pay	VERB
ajmri-5602	189	22	,	,	PUNCT
ajmri-5602	189	23	profit	profit	NOUN
ajmri-5602	189	24	,	,	PUNCT
ajmri-5602	189	25	and	and	CCONJ
ajmri-5602	189	26	net	net	ADJ
ajmri-5602	189	27	cash	cash	NOUN
ajmri-5602	189	28	flow	flow	NOUN
ajmri-5602	189	29	(	(	PUNCT
ajmri-5602	189	30	brigham	brigham	PROPN
ajmri-5602	189	31	&	&	CCONJ
ajmri-5602	189	32	ehrhardt	ehrhardt	PROPN
ajmri-5602	189	33	,	,	PUNCT
ajmri-5602	189	34	2016	2016	NUM
ajmri-5602	189	35	)	)	PUNCT
ajmri-5602	189	36	.	.	PUNCT
ajmri-5602	190	1	a	a	DET
ajmri-5602	190	2	common	common	ADJ
ajmri-5602	190	3	methodology	methodology	NOUN
ajmri-5602	190	4	in	in	ADP
ajmri-5602	190	5	both	both	CCONJ
ajmri-5602	190	6	governmental	governmental	ADJ
ajmri-5602	190	7	statistics	statistic	NOUN
ajmri-5602	190	8	,	,	PUNCT
ajmri-5602	190	9	such	such	ADJ
ajmri-5602	190	10	as	as	ADP
ajmri-5602	190	11	those	those	PRON
ajmri-5602	190	12	from	from	ADP
ajmri-5602	190	13	the	the	DET
ajmri-5602	190	14	philippine	philippine	ADJ
ajmri-5602	190	15	statistics	statistic	NOUN
ajmri-5602	190	16	authority	authority	PROPN
ajmri-5602	190	17	and	and	CCONJ
ajmri-5602	190	18	the	the	DET
ajmri-5602	190	19	bureau	bureau	NOUN
ajmri-5602	190	20	of	of	ADP
ajmri-5602	190	21	internal	internal	ADJ
ajmri-5602	190	22	revenue	revenue	NOUN
ajmri-5602	190	23	,	,	PUNCT
ajmri-5602	190	24	as	as	ADV
ajmri-5602	190	25	well	well	ADV
ajmri-5602	190	26	as	as	ADP
ajmri-5602	190	27	academic	academic	ADJ
ajmri-5602	190	28	studies	study	NOUN
ajmri-5602	190	29	,	,	PUNCT
ajmri-5602	190	30	involves	involve	VERB
ajmri-5602	190	31	categorizing	categorize	VERB
ajmri-5602	190	32	income	income	NOUN
ajmri-5602	190	33	or	or	CCONJ
ajmri-5602	190	34	financial	financial	ADJ
ajmri-5602	190	35	bracket	bracket	NOUN
ajmri-5602	190	36	ranges	range	NOUN
ajmri-5602	190	37	to	to	PART
ajmri-5602	190	38	ensure	ensure	VERB
ajmri-5602	190	39	data	datum	NOUN
ajmri-5602	190	40	privacy	privacy	NOUN
ajmri-5602	190	41	,	,	PUNCT
ajmri-5602	190	42	facilitate	facilitate	NOUN
ajmri-5602	190	43	research	research	NOUN
ajmri-5602	190	44	,	,	PUNCT
ajmri-5602	190	45	and	and	CCONJ
ajmri-5602	190	46	enable	enable	VERB
ajmri-5602	190	47	relevant	relevant	ADJ
ajmri-5602	190	48	group	group	NOUN
ajmri-5602	190	49	comparisons	comparison	NOUN
ajmri-5602	190	50	.	.	PUNCT
ajmri-5602	191	1	national	national	ADJ
ajmri-5602	191	2	company	company	NOUN
ajmri-5602	191	3	surveys	survey	NOUN
ajmri-5602	191	4	,	,	PUNCT
ajmri-5602	191	5	such	such	ADJ
ajmri-5602	191	6	as	as	ADP
ajmri-5602	191	7	the	the	DET
ajmri-5602	191	8	annual	annual	ADJ
ajmri-5602	191	9	survey	survey	NOUN
ajmri-5602	191	10	of	of	ADP
ajmri-5602	191	11	philippine	philippine	ADJ
ajmri-5602	191	12	business	business	NOUN
ajmri-5602	191	13	and	and	CCONJ
ajmri-5602	191	14	industry	industry	NOUN
ajmri-5602	191	15	(	(	PUNCT
ajmri-5602	191	16	aspbi	aspbi	PROPN
ajmri-5602	191	17	)	)	PUNCT
ajmri-5602	191	18	,	,	PUNCT
ajmri-5602	191	19	as	as	ADV
ajmri-5602	191	20	well	well	ADV
ajmri-5602	191	21	as	as	ADP
ajmri-5602	191	22	research	research	NOUN
ajmri-5602	191	23	on	on	ADP
ajmri-5602	191	24	sme	sme	ADJ
ajmri-5602	191	25	financial	financial	ADJ
ajmri-5602	191	26	performance	performance	NOUN
ajmri-5602	191	27	by	by	ADP
ajmri-5602	191	28	the	the	DET
ajmri-5602	191	29	world	world	PROPN
ajmri-5602	191	30	bank	bank	PROPN
ajmri-5602	191	31	’s	’s	PART
ajmri-5602	191	32	enterprise	enterprise	NOUN
ajmri-5602	191	33	surveys	survey	NOUN
ajmri-5602	191	34	,	,	PUNCT
ajmri-5602	191	35	have	have	AUX
ajmri-5602	191	36	identified	identify	VERB
ajmri-5602	191	37	these	these	DET
ajmri-5602	191	38	categories	category	NOUN
ajmri-5602	191	39	.	.	PUNCT
ajmri-5602	192	1	the	the	DET
ajmri-5602	192	2	perceived	perceive	VERB
ajmri-5602	192	3	taxation	taxation	NOUN
ajmri-5602	192	4	compliance	compliance	NOUN
ajmri-5602	192	5	assessed	assess	VERB
ajmri-5602	192	6	using	use	VERB
ajmri-5602	192	7	cost	cost	NOUN
ajmri-5602	192	8	recovery	recovery	NOUN
ajmri-5602	192	9	and	and	CCONJ
ajmri-5602	192	10	progressive	progressive	ADJ
ajmri-5602	192	11	taxation	taxation	NOUN
ajmri-5602	192	12	.	.	PUNCT
ajmri-5602	193	1	cost	cost	NOUN
ajmri-5602	193	2	recovery	recovery	NOUN
ajmri-5602	193	3	consists	consist	VERB
ajmri-5602	193	4	of	of	ADP
ajmri-5602	193	5	three	three	NUM
ajmri-5602	193	6	subscales	subscale	NOUN
ajmri-5602	193	7	:	:	PUNCT
ajmri-5602	193	8	cost	cost	NOUN
ajmri-5602	193	9	recovery	recovery	NOUN
ajmri-5602	193	10	,	,	PUNCT
ajmri-5602	193	11	profit	profit	NOUN
ajmri-5602	193	12	,	,	PUNCT
ajmri-5602	193	13	and	and	CCONJ
ajmri-5602	193	14	tax	tax	NOUN
ajmri-5602	193	15	.	.	PUNCT
ajmri-5602	194	1	it	it	PRON
ajmri-5602	194	2	also	also	ADV
ajmri-5602	194	3	measures	measure	VERB
ajmri-5602	194	4	the	the	DET
ajmri-5602	194	5	impact	impact	NOUN
ajmri-5602	194	6	of	of	ADP
ajmri-5602	194	7	progressive	progressive	ADJ
ajmri-5602	194	8	taxation	taxation	NOUN
ajmri-5602	194	9	on	on	ADP
ajmri-5602	194	10	tax	tax	NOUN
ajmri-5602	194	11	administration	administration	NOUN
ajmri-5602	194	12	,	,	PUNCT
ajmri-5602	194	13	tax	tax	NOUN
ajmri-5602	194	14	evasion	evasion	NOUN
ajmri-5602	194	15	,	,	PUNCT
ajmri-5602	194	16	and	and	CCONJ
ajmri-5602	194	17	tax	tax	NOUN
ajmri-5602	194	18	avoidance	avoidance	NOUN
ajmri-5602	194	19	.	.	PUNCT
ajmri-5602	195	1	standard	standard	ADJ
ajmri-5602	195	2	social	social	ADJ
ajmri-5602	195	3	scientific	scientific	ADJ
ajmri-5602	195	4	research	research	NOUN
ajmri-5602	195	5	uses	use	VERB
ajmri-5602	195	6	likert	likert	ADJ
ajmri-5602	195	7	-	-	PUNCT
ajmri-5602	195	8	scale	scale	NOUN
ajmri-5602	195	9	elements	element	NOUN
ajmri-5602	195	10	to	to	PART
ajmri-5602	195	11	gauge	gauge	VERB
ajmri-5602	195	12	attitudes	attitude	NOUN
ajmri-5602	195	13	and	and	CCONJ
ajmri-5602	195	14	perceptions	perception	NOUN
ajmri-5602	195	15	.	.	PUNCT
ajmri-5602	196	1	in	in	ADP
ajmri-5602	196	2	terms	term	NOUN
ajmri-5602	196	3	of	of	ADP
ajmri-5602	196	4	taxation	taxation	NOUN
ajmri-5602	196	5	,	,	PUNCT
ajmri-5602	196	6	several	several	ADJ
ajmri-5602	196	7	studies	study	NOUN
ajmri-5602	196	8	have	have	AUX
ajmri-5602	196	9	developed	develop	VERB
ajmri-5602	196	10	and	and	CCONJ
ajmri-5602	196	11	validated	validate	VERB
ajmri-5602	196	12	scales	scale	NOUN
ajmri-5602	196	13	to	to	PART
ajmri-5602	196	14	assess	assess	VERB
ajmri-5602	196	15	perceived	perceive	VERB
ajmri-5602	196	16	compliance	compliance	NOUN
ajmri-5602	196	17	,	,	PUNCT
ajmri-5602	196	18	confidence	confidence	NOUN
ajmri-5602	196	19	in	in	ADP
ajmri-5602	196	20	tax	tax	NOUN
ajmri-5602	196	21	authorities	authority	NOUN
ajmri-5602	196	22	,	,	PUNCT
ajmri-5602	196	23	and	and	CCONJ
ajmri-5602	196	24	readiness	readiness	NOUN
ajmri-5602	196	25	to	to	PART
ajmri-5602	196	26	pay	pay	VERB
ajmri-5602	196	27	taxes	taxis	NOUN
ajmri-5602	196	28	(	(	PUNCT
ajmri-5602	196	29	kirchler	kirchler	NOUN
ajmri-5602	196	30	,	,	PUNCT
ajmri-5602	196	31	2007	2007	NUM
ajmri-5602	196	32	;	;	PUNCT
ajmri-5602	196	33	oecd	oecd	PROPN
ajmri-5602	196	34	,	,	PUNCT
ajmri-5602	196	35	2019	2019	NUM
ajmri-5602	196	36	)	)	PUNCT
ajmri-5602	196	37	.	.	PUNCT
ajmri-5602	197	1	many	many	ADJ
ajmri-5602	197	2	of	of	ADP
ajmri-5602	197	3	the	the	DET
ajmri-5602	197	4	assertions	assertion	NOUN
ajmri-5602	197	5	in	in	ADP
ajmri-5602	197	6	this	this	DET
ajmri-5602	197	7	section	section	NOUN
ajmri-5602	197	8	are	be	AUX
ajmri-5602	197	9	probably	probably	ADV
ajmri-5602	197	10	drawn	draw	VERB
ajmri-5602	197	11	from	from	ADP
ajmri-5602	197	12	established	establish	VERB
ajmri-5602	197	13	tax	tax	NOUN
ajmri-5602	197	14	compliance	compliance	NOUN
ajmri-5602	197	15	research	research	NOUN
ajmri-5602	197	16	questionnaires	questionnaire	NOUN
ajmri-5602	197	17	(	(	PUNCT
ajmri-5602	197	18	barham	barham	PROPN
ajmri-5602	197	19	&	&	CCONJ
ajmri-5602	197	20	fox	fox	PROPN
ajmri-5602	197	21	,	,	PUNCT
ajmri-5602	197	22	2011	2011	NUM
ajmri-5602	197	23	;	;	PUNCT
ajmri-5602	197	24	kalleitner	kalleitner	NOUN
ajmri-5602	197	25	&	&	CCONJ
ajmri-5602	197	26	bobzein	bobzein	PROPN
ajmri-5602	197	27	,	,	PUNCT
ajmri-5602	197	28	2024	2024	NUM
ajmri-5602	197	29	;	;	PUNCT
ajmri-5602	197	30	lignir	lignir	NUM
ajmri-5602	197	31	,	,	PUNCT
ajmri-5602	197	32	2009	2009	NUM
ajmri-5602	197	33	;	;	PUNCT
ajmri-5602	197	34	omwima	omwima	PROPN
ajmri-5602	197	35	&	&	CCONJ
ajmri-5602	197	36	masibo	masibo	PROPN
ajmri-5602	197	37	,	,	PUNCT
ajmri-5602	197	38	2024	2024	NUM
ajmri-5602	197	39	;	;	PUNCT
ajmri-5602	197	40	remali	remali	PROPN
ajmri-5602	197	41	et	et	PROPN
ajmri-5602	197	42	al	al	PROPN
ajmri-5602	197	43	.	.	PROPN
ajmri-5602	197	44	,	,	PUNCT
ajmri-5602	197	45	2020	2020	NUM
ajmri-5602	197	46	)	)	PUNCT
ajmri-5602	197	47	.	.	PUNCT
ajmri-5602	198	1	the	the	DET
ajmri-5602	198	2	items	item	NOUN
ajmri-5602	198	3	are	be	AUX
ajmri-5602	198	4	measured	measure	VERB
ajmri-5602	198	5	using	use	VERB
ajmri-5602	198	6	a	a	DET
ajmri-5602	198	7	four	four	NUM
ajmri-5602	198	8	-	-	PUNCT
ajmri-5602	198	9	point	point	NOUN
ajmri-5602	198	10	likert	likert	ADJ
ajmri-5602	198	11	scale	scale	NOUN
ajmri-5602	198	12	,	,	PUNCT
ajmri-5602	198	13	which	which	PRON
ajmri-5602	198	14	enables	enable	VERB
ajmri-5602	198	15	a	a	DET
ajmri-5602	198	16	sophisticated	sophisticated	ADJ
ajmri-5602	198	17	assessment	assessment	NOUN
ajmri-5602	198	18	of	of	ADP
ajmri-5602	198	19	attitudes	attitude	NOUN
ajmri-5602	198	20	toward	toward	ADP
ajmri-5602	198	21	tax	tax	NOUN
ajmri-5602	198	22	compliance	compliance	NOUN
ajmri-5602	198	23	,	,	PUNCT
ajmri-5602	198	24	capturing	capture	VERB
ajmri-5602	198	25	the	the	DET
ajmri-5602	198	26	degree	degree	NOUN
ajmri-5602	198	27	of	of	ADP
ajmri-5602	198	28	agreement	agreement	NOUN
ajmri-5602	198	29	or	or	CCONJ
ajmri-5602	198	30	disagreement	disagreement	NOUN
ajmri-5602	198	31	that	that	PRON
ajmri-5602	198	32	is	be	AUX
ajmri-5602	198	33	vital	vital	ADJ
ajmri-5602	198	34	for	for	ADP
ajmri-5602	198	35	statistical	statistical	ADJ
ajmri-5602	198	36	analysis	analysis	NOUN
ajmri-5602	198	37	and	and	CCONJ
ajmri-5602	198	38	understanding	understand	VERB
ajmri-5602	198	39	the	the	DET
ajmri-5602	198	40	behavioral	behavioral	ADJ
ajmri-5602	198	41	drivers	driver	NOUN
ajmri-5602	198	42	.	.	PUNCT
ajmri-5602	199	1	the	the	DET
ajmri-5602	199	2	metrics	metric	NOUN
ajmri-5602	199	3	for	for	ADP
ajmri-5602	199	4	sustainable	sustainable	ADJ
ajmri-5602	199	5	development	development	NOUN
ajmri-5602	199	6	are	be	AUX
ajmri-5602	199	7	measured	measure	VERB
ajmri-5602	199	8	in	in	ADP
ajmri-5602	199	9	terms	term	NOUN
ajmri-5602	199	10	of	of	ADP
ajmri-5602	199	11	net	net	ADJ
ajmri-5602	199	12	cash	cash	NOUN
ajmri-5602	199	13	flow	flow	NOUN
ajmri-5602	199	14	,	,	PUNCT
ajmri-5602	199	15	investment	investment	NOUN
ajmri-5602	199	16	choice	choice	NOUN
ajmri-5602	199	17	,	,	PUNCT
ajmri-5602	199	18	and	and	CCONJ
ajmri-5602	199	19	profitability	profitability	NOUN
ajmri-5602	199	20	.	.	PUNCT
ajmri-5602	200	1	the	the	DET
ajmri-5602	200	2	objects	object	NOUN
ajmri-5602	200	3	in	in	ADP
ajmri-5602	200	4	this	this	DET
ajmri-5602	200	5	section	section	NOUN
ajmri-5602	200	6	are	be	AUX
ajmri-5602	200	7	designed	design	VERB
ajmri-5602	200	8	to	to	PART
ajmri-5602	200	9	directly	directly	ADV
ajmri-5602	200	10	link	link	VERB
ajmri-5602	200	11	perceived	perceive	VERB
ajmri-5602	200	12	taxation	taxation	NOUN
ajmri-5602	200	13	impacts	impact	NOUN
ajmri-5602	200	14	to	to	ADP
ajmri-5602	200	15	major	major	ADJ
ajmri-5602	200	16	business	business	NOUN
ajmri-5602	200	17	outcomes	outcome	NOUN
ajmri-5602	200	18	,	,	PUNCT
ajmri-5602	200	19	thereby	thereby	ADV
ajmri-5602	200	20	offering	offer	VERB
ajmri-5602	200	21	concrete	concrete	ADJ
ajmri-5602	200	22	insights	insight	NOUN
ajmri-5602	200	23	for	for	ADP
ajmri-5602	200	24	management	management	NOUN
ajmri-5602	200	25	and	and	CCONJ
ajmri-5602	200	26	policy	policy	NOUN
ajmri-5602	200	27	based	base	VERB
ajmri-5602	200	28	on	on	ADP
ajmri-5602	200	29	the	the	DET
ajmri-5602	200	30	assumption	assumption	NOUN
ajmri-5602	200	31	that	that	SCONJ
ajmri-5602	200	32	taxation	taxation	NOUN
ajmri-5602	200	33	influences	influence	VERB
ajmri-5602	200	34	financial	financial	ADJ
ajmri-5602	200	35	results	result	NOUN
ajmri-5602	200	36	and	and	CCONJ
ajmri-5602	200	37	business	business	NOUN
ajmri-5602	200	38	decisions	decision	NOUN
ajmri-5602	200	39	(	(	PUNCT
ajmri-5602	200	40	musgrave	musgrave	PROPN
ajmri-5602	200	41	&	&	CCONJ
ajmri-5602	200	42	musgrave	musgrave	PROPN
ajmri-5602	200	43	,	,	PUNCT
ajmri-5602	200	44	1989	1989	NUM
ajmri-5602	200	45	)	)	PUNCT
ajmri-5602	200	46	.	.	PUNCT
ajmri-5602	201	1	a	a	DET
ajmri-5602	201	2	well	well	ADV
ajmri-5602	201	3	-	-	PUNCT
ajmri-5602	201	4	studied	study	VERB
ajmri-5602	201	5	subject	subject	NOUN
ajmri-5602	201	6	in	in	ADP
ajmri-5602	201	7	both	both	CCONJ
ajmri-5602	201	8	academic	academic	ADJ
ajmri-5602	201	9	and	and	CCONJ
ajmri-5602	201	10	political	political	ADJ
ajmri-5602	201	11	literature	literature	NOUN
ajmri-5602	201	12	is	be	AUX
ajmri-5602	201	13	the	the	DET
ajmri-5602	201	14	effect	effect	NOUN
ajmri-5602	201	15	of	of	ADP
ajmri-5602	201	16	taxation	taxation	NOUN
ajmri-5602	201	17	on	on	ADP
ajmri-5602	201	18	profitability	profitability	NOUN
ajmri-5602	201	19	,	,	PUNCT
ajmri-5602	201	20	investment	investment	NOUN
ajmri-5602	201	21	,	,	PUNCT
ajmri-5602	201	22	and	and	CCONJ
ajmri-5602	201	23	cash	cash	NOUN
ajmri-5602	201	24	flow	flow	NOUN
ajmri-5602	201	25	.	.	PUNCT
ajmri-5602	202	1	many	many	ADJ
ajmri-5602	202	2	empirical	empirical	ADJ
ajmri-5602	202	3	investigations	investigation	NOUN
ajmri-5602	202	4	(	(	PUNCT
ajmri-5602	202	5	djankov	djankov	PROPN
ajmri-5602	202	6	et	et	PROPN
ajmri-5602	202	7	al	al	PROPN
ajmri-5602	202	8	.	.	PROPN
ajmri-5602	202	9	,	,	PUNCT
ajmri-5602	202	10	2010	2010	NUM
ajmri-5602	202	11	;	;	PUNCT
ajmri-5602	202	12	lewellen	lewellen	NOUN
ajmri-5602	202	13	&	&	CCONJ
ajmri-5602	202	14	lewellen	lewellen	PROPN
ajmri-5602	202	15	,	,	PUNCT
ajmri-5602	202	16	2014	2014	NUM
ajmri-5602	202	17	;	;	PUNCT
ajmri-5602	202	18	nasution	nasution	NOUN
ajmri-5602	202	19	&	&	CCONJ
ajmri-5602	202	20	sitompul	sitompul	PROPN
ajmri-5602	202	21	,	,	PUNCT
ajmri-5602	202	22	2020	2020	NUM
ajmri-5602	202	23	;	;	PUNCT
ajmri-5602	202	24	nur	nur	NOUN
ajmri-5602	202	25	,	,	PUNCT
ajmri-5602	202	26	2023	2023	NUM
ajmri-5602	202	27	;	;	PUNCT
ajmri-5602	202	28	puryandani	puryandani	PROPN
ajmri-5602	202	29	&	&	CCONJ
ajmri-5602	202	30	putri	putri	PROPN
ajmri-5602	202	31	,	,	PUNCT
ajmri-5602	202	32	2020	2020	NUM
ajmri-5602	202	33	;	;	PUNCT
ajmri-5602	202	34	ssendagi	ssendagi	PROPN
ajmri-5602	202	35	et	et	PROPN
ajmri-5602	202	36	al	al	PROPN
ajmri-5602	202	37	.	.	PROPN
ajmri-5602	202	38	,	,	PUNCT
ajmri-5602	202	39	2024	2024	NUM
ajmri-5602	202	40	;	;	PUNCT
ajmri-5602	202	41	usman	usman	PROPN
ajmri-5602	202	42	et	et	PROPN
ajmri-5602	202	43	al	al	PROPN
ajmri-5602	202	44	.	.	PROPN
ajmri-5602	202	45	,	,	PUNCT
ajmri-5602	202	46	2020	2020	NUM
ajmri-5602	202	47	)	)	PUNCT
ajmri-5602	202	48	employ	employ	VERB
ajmri-5602	202	49	comparable	comparable	ADJ
ajmri-5602	202	50	questions	question	NOUN
ajmri-5602	202	51	to	to	PART
ajmri-5602	202	52	determine	determine	VERB
ajmri-5602	202	53	how	how	SCONJ
ajmri-5602	202	54	tax	tax	NOUN
ajmri-5602	202	55	policies	policy	NOUN
ajmri-5602	202	56	influence	influence	VERB
ajmri-5602	202	57	business	business	NOUN
ajmri-5602	202	58	operations	operation	NOUN
ajmri-5602	202	59	,	,	PUNCT
ajmri-5602	202	60	investment	investment	NOUN
ajmri-5602	202	61	behavior	behavior	NOUN
ajmri-5602	202	62	,	,	PUNCT
ajmri-5602	202	63	and	and	CCONJ
ajmri-5602	202	64	liquidity	liquidity	NOUN
ajmri-5602	202	65	.	.	PUNCT
ajmri-5602	203	1	the	the	DET
ajmri-5602	203	2	4	4	NUM
ajmri-5602	203	3	-	-	PUNCT
ajmri-5602	203	4	point	point	NOUN
ajmri-5602	203	5	likert	likert	ADJ
ajmri-5602	203	6	scale	scale	NOUN
ajmri-5602	203	7	(	(	PUNCT
ajmri-5602	203	8	without	without	ADP
ajmri-5602	203	9	a	a	DET
ajmri-5602	203	10	neutral	neutral	ADJ
ajmri-5602	203	11	option	option	NOUN
ajmri-5602	203	12	)	)	PUNCT
ajmri-5602	203	13	used	use	VERB
ajmri-5602	203	14	to	to	PART
ajmri-5602	203	15	measure	measure	VERB
ajmri-5602	203	16	the	the	DET
ajmri-5602	203	17	objects	object	NOUN
ajmri-5602	203	18	prompts	prompt	NOUN
ajmri-5602	203	19	participants	participant	NOUN
ajmri-5602	203	20	to	to	PART
ajmri-5602	203	21	take	take	VERB
ajmri-5602	203	22	a	a	DET
ajmri-5602	203	23	clear	clear	ADJ
ajmri-5602	203	24	position	position	NOUN
ajmri-5602	203	25	,	,	PUNCT
ajmri-5602	203	26	a	a	DET
ajmri-5602	203	27	well	well	ADV
ajmri-5602	203	28	-	-	PUNCT
ajmri-5602	203	29	established	establish	VERB
ajmri-5602	203	30	pa	pa	PROPN
ajmri-5602	203	31	ge	ge	PROPN
ajmri-5602	203	32	80	80	NUM
ajmri-5602	203	33	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	203	34	am	am	NOUN
ajmri-5602	203	35	.	.	PUNCT
ajmri-5602	204	1	j.	j.	PROPN
ajmri-5602	204	2	multidis	multidis	PROPN
ajmri-5602	204	3	.	.	PUNCT
ajmri-5602	205	1	res	re	NOUN
ajmri-5602	205	2	.	.	PUNCT
ajmri-5602	206	1	innov	innov	PROPN
ajmri-5602	206	2	.	.	PUNCT
ajmri-5602	207	1	4(5	4(5	NUM
ajmri-5602	207	2	)	)	PUNCT
ajmri-5602	208	1	74	74	NUM
ajmri-5602	208	2	-	-	SYM
ajmri-5602	208	3	88	88	NUM
ajmri-5602	208	4	,	,	PUNCT
ajmri-5602	208	5	2025	2025	NUM
ajmri-5602	208	6	method	method	NOUN
ajmri-5602	208	7	in	in	ADP
ajmri-5602	208	8	survey	survey	NOUN
ajmri-5602	208	9	research	research	NOUN
ajmri-5602	208	10	.	.	PUNCT
ajmri-5602	209	1	the	the	DET
ajmri-5602	209	2	reliability	reliability	NOUN
ajmri-5602	209	3	statistics	statistic	NOUN
ajmri-5602	209	4	of	of	ADP
ajmri-5602	209	5	the	the	DET
ajmri-5602	209	6	pilot	pilot	NOUN
ajmri-5602	209	7	testing	testing	NOUN
ajmri-5602	209	8	survey	survey	NOUN
ajmri-5602	209	9	questionnaire	questionnaire	NOUN
ajmri-5602	209	10	indicate	indicate	VERB
ajmri-5602	209	11	excellent	excellent	ADJ
ajmri-5602	209	12	internal	internal	ADJ
ajmri-5602	209	13	consistency	consistency	NOUN
ajmri-5602	209	14	across	across	ADP
ajmri-5602	209	15	all	all	DET
ajmri-5602	209	16	sections	section	NOUN
ajmri-5602	209	17	,	,	PUNCT
ajmri-5602	209	18	as	as	SCONJ
ajmri-5602	209	19	evidenced	evidence	VERB
ajmri-5602	209	20	by	by	ADP
ajmri-5602	209	21	the	the	DET
ajmri-5602	209	22	high	high	ADJ
ajmri-5602	209	23	cronbach	cronbach	NOUN
ajmri-5602	209	24	’s	’s	PART
ajmri-5602	209	25	alpha	alpha	NOUN
ajmri-5602	209	26	scores	score	NOUN
ajmri-5602	209	27	.	.	PUNCT
ajmri-5602	210	1	part	part	PROPN
ajmri-5602	210	2	ii	ii	PROPN
ajmri-5602	210	3	,	,	PUNCT
ajmri-5602	210	4	comprising	comprise	VERB
ajmri-5602	210	5	30	30	NUM
ajmri-5602	210	6	items	item	NOUN
ajmri-5602	210	7	,	,	PUNCT
ajmri-5602	210	8	achieved	achieve	VERB
ajmri-5602	210	9	a	a	DET
ajmri-5602	210	10	cronbach	cronbach	NOUN
ajmri-5602	210	11	’s	’s	PART
ajmri-5602	210	12	alpha	alpha	NOUN
ajmri-5602	210	13	of	of	ADP
ajmri-5602	210	14	.972	.972	NUM
ajmri-5602	210	15	,	,	PUNCT
ajmri-5602	210	16	while	while	SCONJ
ajmri-5602	210	17	part	part	NOUN
ajmri-5602	210	18	iii	iii	NOUN
ajmri-5602	210	19	,	,	PUNCT
ajmri-5602	210	20	with	with	ADP
ajmri-5602	210	21	15	15	NUM
ajmri-5602	210	22	items	item	NOUN
ajmri-5602	210	23	,	,	PUNCT
ajmri-5602	210	24	recorded	record	VERB
ajmri-5602	210	25	a	a	DET
ajmri-5602	210	26	score	score	NOUN
ajmri-5602	210	27	of	of	ADP
ajmri-5602	210	28	.937	.937	NUM
ajmri-5602	210	29	.	.	PUNCT
ajmri-5602	211	1	the	the	DET
ajmri-5602	211	2	overall	overall	ADJ
ajmri-5602	211	3	reliability	reliability	NOUN
ajmri-5602	211	4	for	for	ADP
ajmri-5602	211	5	the	the	DET
ajmri-5602	211	6	entire	entire	ADJ
ajmri-5602	211	7	45	45	NUM
ajmri-5602	211	8	-	-	PUNCT
ajmri-5602	211	9	item	item	NOUN
ajmri-5602	211	10	questionnaire	questionnaire	NOUN
ajmri-5602	211	11	was	be	AUX
ajmri-5602	211	12	.980	.980	NUM
ajmri-5602	211	13	.	.	PUNCT
ajmri-5602	212	1	since	since	SCONJ
ajmri-5602	212	2	all	all	DET
ajmri-5602	212	3	values	value	NOUN
ajmri-5602	212	4	exceed	exceed	VERB
ajmri-5602	212	5	the	the	DET
ajmri-5602	212	6	commonly	commonly	ADV
ajmri-5602	212	7	accepted	accept	VERB
ajmri-5602	212	8	threshold	threshold	NOUN
ajmri-5602	212	9	of	of	ADP
ajmri-5602	212	10	.70	.70	NUM
ajmri-5602	212	11	,	,	PUNCT
ajmri-5602	212	12	these	these	DET
ajmri-5602	212	13	results	result	NOUN
ajmri-5602	212	14	suggest	suggest	VERB
ajmri-5602	212	15	that	that	SCONJ
ajmri-5602	212	16	the	the	DET
ajmri-5602	212	17	survey	survey	NOUN
ajmri-5602	212	18	items	item	NOUN
ajmri-5602	212	19	are	be	AUX
ajmri-5602	212	20	highly	highly	ADV
ajmri-5602	212	21	reliable	reliable	ADJ
ajmri-5602	212	22	and	and	CCONJ
ajmri-5602	212	23	consistently	consistently	ADV
ajmri-5602	212	24	measure	measure	VERB
ajmri-5602	212	25	their	their	PRON
ajmri-5602	212	26	intended	intend	VERB
ajmri-5602	212	27	constructs	construct	NOUN
ajmri-5602	212	28	.	.	PUNCT
ajmri-5602	213	1	results	result	NOUN
ajmri-5602	213	2	and	and	CCONJ
ajmri-5602	213	3	discussion	discussion	VERB
ajmri-5602	213	4	an	an	DET
ajmri-5602	213	5	exploratory	exploratory	ADJ
ajmri-5602	213	6	analysis	analysis	NOUN
ajmri-5602	213	7	was	be	AUX
ajmri-5602	213	8	conducted	conduct	VERB
ajmri-5602	213	9	on	on	ADP
ajmri-5602	213	10	a	a	DET
ajmri-5602	213	11	sample	sample	NOUN
ajmri-5602	213	12	of	of	ADP
ajmri-5602	213	13	172	172	NUM
ajmri-5602	213	14	medium	medium	ADJ
ajmri-5602	213	15	-	-	PUNCT
ajmri-5602	213	16	sized	sized	ADJ
ajmri-5602	213	17	enterprises	enterprise	NOUN
ajmri-5602	213	18	in	in	ADP
ajmri-5602	213	19	santiago	santiago	PROPN
ajmri-5602	213	20	city	city	NOUN
ajmri-5602	213	21	that	that	PRON
ajmri-5602	213	22	have	have	AUX
ajmri-5602	213	23	been	be	AUX
ajmri-5602	213	24	operating	operate	VERB
ajmri-5602	213	25	for	for	ADP
ajmri-5602	213	26	at	at	ADV
ajmri-5602	213	27	least	least	ADV
ajmri-5602	213	28	five	five	NUM
ajmri-5602	213	29	years	year	NOUN
ajmri-5602	213	30	.	.	PUNCT
ajmri-5602	214	1	the	the	DET
ajmri-5602	214	2	effect	effect	NOUN
ajmri-5602	214	3	of	of	ADP
ajmri-5602	214	4	the	the	DET
ajmri-5602	214	5	basic	basic	ADJ
ajmri-5602	214	6	dimensions	dimension	NOUN
ajmri-5602	214	7	of	of	ADP
ajmri-5602	214	8	tax	tax	NOUN
ajmri-5602	214	9	compliance	compliance	NOUN
ajmri-5602	214	10	,	,	PUNCT
ajmri-5602	214	11	namely	namely	ADV
ajmri-5602	214	12	,	,	PUNCT
ajmri-5602	214	13	(	(	PUNCT
ajmri-5602	214	14	1	1	X
ajmri-5602	214	15	)	)	PUNCT
ajmri-5602	214	16	revenue	revenue	NOUN
ajmri-5602	214	17	allocation	allocation	NOUN
ajmri-5602	214	18	and	and	CCONJ
ajmri-5602	214	19	(	(	PUNCT
ajmri-5602	214	20	2	2	X
ajmri-5602	214	21	)	)	PUNCT
ajmri-5602	214	22	progressive	progressive	ADJ
ajmri-5602	214	23	taxation	taxation	NOUN
ajmri-5602	214	24	,	,	PUNCT
ajmri-5602	214	25	and	and	CCONJ
ajmri-5602	214	26	dimensions	dimension	NOUN
ajmri-5602	214	27	of	of	ADP
ajmri-5602	214	28	sustainability	sustainability	NOUN
ajmri-5602	214	29	growth	growth	NOUN
ajmri-5602	214	30	indicators	indicator	NOUN
ajmri-5602	214	31	,	,	PUNCT
ajmri-5602	214	32	namely	namely	ADV
ajmri-5602	214	33	,	,	PUNCT
ajmri-5602	214	34	(	(	PUNCT
ajmri-5602	214	35	1	1	X
ajmri-5602	214	36	)	)	PUNCT
ajmri-5602	214	37	profitability	profitability	NOUN
ajmri-5602	214	38	,	,	PUNCT
ajmri-5602	214	39	(	(	PUNCT
ajmri-5602	214	40	2	2	X
ajmri-5602	214	41	)	)	PUNCT
ajmri-5602	214	42	investment	investment	NOUN
ajmri-5602	214	43	decision	decision	NOUN
ajmri-5602	214	44	,	,	PUNCT
ajmri-5602	214	45	and	and	CCONJ
ajmri-5602	214	46	net	net	ADJ
ajmri-5602	214	47	cash	cash	NOUN
ajmri-5602	214	48	flows	flow	NOUN
ajmri-5602	214	49	,	,	PUNCT
ajmri-5602	214	50	were	be	AUX
ajmri-5602	214	51	analyzed	analyze	VERB
ajmri-5602	214	52	applying	apply	VERB
ajmri-5602	214	53	descriptive	descriptive	ADJ
ajmri-5602	214	54	and	and	CCONJ
ajmri-5602	214	55	inferential	inferential	ADJ
ajmri-5602	214	56	statistics	statistic	NOUN
ajmri-5602	214	57	.	.	PUNCT
ajmri-5602	215	1	tax	tax	NOUN
ajmri-5602	215	2	compliance	compliance	NOUN
ajmri-5602	215	3	and	and	CCONJ
ajmri-5602	215	4	sustainability	sustainability	NOUN
ajmri-5602	215	5	growth	growth	NOUN
ajmri-5602	215	6	indicators	indicator	NOUN
ajmri-5602	215	7	medium	medium	ADJ
ajmri-5602	215	8	enterprises	enterprise	NOUN
ajmri-5602	215	9	generally	generally	ADV
ajmri-5602	215	10	recognize	recognize	VERB
ajmri-5602	215	11	that	that	SCONJ
ajmri-5602	215	12	progressive	progressive	ADJ
ajmri-5602	215	13	taxation	taxation	NOUN
ajmri-5602	215	14	encourages	encourage	VERB
ajmri-5602	215	15	legal	legal	ADJ
ajmri-5602	215	16	tax	tax	NOUN
ajmri-5602	215	17	avoidance	avoidance	NOUN
ajmri-5602	215	18	while	while	SCONJ
ajmri-5602	215	19	discouraging	discourage	VERB
ajmri-5602	215	20	evasion	evasion	NOUN
ajmri-5602	215	21	,	,	PUNCT
ajmri-5602	215	22	supported	support	VERB
ajmri-5602	215	23	by	by	ADP
ajmri-5602	215	24	ethical	ethical	ADJ
ajmri-5602	215	25	tax	tax	NOUN
ajmri-5602	215	26	planning	planning	NOUN
ajmri-5602	215	27	and	and	CCONJ
ajmri-5602	215	28	effective	effective	ADJ
ajmri-5602	215	29	compliance	compliance	NOUN
ajmri-5602	215	30	controls	control	NOUN
ajmri-5602	215	31	.	.	PUNCT
ajmri-5602	216	1	however	however	ADV
ajmri-5602	216	2	,	,	PUNCT
ajmri-5602	216	3	mixed	mixed	ADJ
ajmri-5602	216	4	responses	response	NOUN
ajmri-5602	216	5	reveal	reveal	VERB
ajmri-5602	216	6	areas	area	NOUN
ajmri-5602	216	7	for	for	ADP
ajmri-5602	216	8	improvement	improvement	NOUN
ajmri-5602	216	9	,	,	PUNCT
ajmri-5602	216	10	especially	especially	ADV
ajmri-5602	216	11	regarding	regard	VERB
ajmri-5602	216	12	the	the	DET
ajmri-5602	216	13	unacceptability	unacceptability	NOUN
ajmri-5602	216	14	of	of	ADP
ajmri-5602	216	15	tax	tax	NOUN
ajmri-5602	216	16	evasion	evasion	NOUN
ajmri-5602	216	17	and	and	CCONJ
ajmri-5602	216	18	the	the	DET
ajmri-5602	216	19	clarity	clarity	NOUN
ajmri-5602	216	20	and	and	CCONJ
ajmri-5602	216	21	burden	burden	NOUN
ajmri-5602	216	22	of	of	ADP
ajmri-5602	216	23	tax	tax	NOUN
ajmri-5602	216	24	administration	administration	NOUN
ajmri-5602	216	25	.	.	PUNCT
ajmri-5602	217	1	these	these	DET
ajmri-5602	217	2	findings	finding	NOUN
ajmri-5602	217	3	offer	offer	VERB
ajmri-5602	217	4	valuable	valuable	ADJ
ajmri-5602	217	5	insights	insight	NOUN
ajmri-5602	217	6	for	for	ADP
ajmri-5602	217	7	policymakers	policymaker	NOUN
ajmri-5602	217	8	and	and	CCONJ
ajmri-5602	217	9	tax	tax	NOUN
ajmri-5602	217	10	authorities	authority	NOUN
ajmri-5602	217	11	seeking	seek	VERB
ajmri-5602	217	12	to	to	PART
ajmri-5602	217	13	enhance	enhance	VERB
ajmri-5602	217	14	compliance	compliance	NOUN
ajmri-5602	217	15	frameworks	framework	NOUN
ajmri-5602	217	16	and	and	CCONJ
ajmri-5602	217	17	support	support	VERB
ajmri-5602	217	18	medium	medium	ADJ
ajmri-5602	217	19	-	-	PUNCT
ajmri-5602	217	20	sized	sized	ADJ
ajmri-5602	217	21	enterprises	enterprise	NOUN
ajmri-5602	217	22	in	in	ADP
ajmri-5602	217	23	meeting	meet	VERB
ajmri-5602	217	24	their	their	PRON
ajmri-5602	217	25	tax	tax	NOUN
ajmri-5602	217	26	obligations	obligation	NOUN
ajmri-5602	217	27	effectively	effectively	ADV
ajmri-5602	217	28	.	.	PUNCT
ajmri-5602	218	1	the	the	DET
ajmri-5602	218	2	perceived	perceive	VERB
ajmri-5602	218	3	tax	tax	NOUN
ajmri-5602	218	4	compliance	compliance	NOUN
ajmri-5602	218	5	of	of	ADP
ajmri-5602	218	6	medium	medium	ADJ
ajmri-5602	218	7	enterprises	enterprise	NOUN
ajmri-5602	218	8	is	be	AUX
ajmri-5602	218	9	influenced	influence	VERB
ajmri-5602	218	10	by	by	ADP
ajmri-5602	218	11	a	a	DET
ajmri-5602	218	12	complex	complex	ADJ
ajmri-5602	218	13	interplay	interplay	NOUN
ajmri-5602	218	14	of	of	ADP
ajmri-5602	218	15	internal	internal	ADJ
ajmri-5602	218	16	and	and	CCONJ
ajmri-5602	218	17	external	external	ADJ
ajmri-5602	218	18	factors	factor	NOUN
ajmri-5602	218	19	,	,	PUNCT
ajmri-5602	218	20	impacting	impact	VERB
ajmri-5602	218	21	both	both	PRON
ajmri-5602	218	22	business	business	NOUN
ajmri-5602	218	23	sustainability	sustainability	NOUN
ajmri-5602	218	24	and	and	CCONJ
ajmri-5602	218	25	government	government	NOUN
ajmri-5602	218	26	revenue	revenue	NOUN
ajmri-5602	218	27	(	(	PUNCT
ajmri-5602	218	28	febrayanto	febrayanto	NOUN
ajmri-5602	218	29	et	et	PROPN
ajmri-5602	218	30	al	al	PROPN
ajmri-5602	218	31	.	.	PROPN
ajmri-5602	218	32	,	,	PUNCT
ajmri-5602	218	33	2025	2025	NUM
ajmri-5602	218	34	)	)	PUNCT
ajmri-5602	218	35	.	.	PUNCT
ajmri-5602	219	1	while	while	SCONJ
ajmri-5602	219	2	medium	medium	ADJ
ajmri-5602	219	3	-	-	PUNCT
ajmri-5602	219	4	sized	sized	ADJ
ajmri-5602	219	5	enterprises	enterprise	NOUN
ajmri-5602	219	6	typically	typically	ADV
ajmri-5602	219	7	exhibit	exhibit	VERB
ajmri-5602	219	8	higher	high	ADJ
ajmri-5602	219	9	compliance	compliance	NOUN
ajmri-5602	219	10	rates	rate	NOUN
ajmri-5602	219	11	than	than	ADP
ajmri-5602	219	12	smaller	small	ADJ
ajmri-5602	219	13	firms	firm	NOUN
ajmri-5602	219	14	,	,	PUNCT
ajmri-5602	219	15	they	they	PRON
ajmri-5602	219	16	face	face	VERB
ajmri-5602	219	17	significant	significant	ADJ
ajmri-5602	219	18	challenges	challenge	NOUN
ajmri-5602	219	19	due	due	ADP
ajmri-5602	219	20	to	to	ADP
ajmri-5602	219	21	the	the	DET
ajmri-5602	219	22	complexity	complexity	NOUN
ajmri-5602	219	23	and	and	CCONJ
ajmri-5602	219	24	administrative	administrative	ADJ
ajmri-5602	219	25	burden	burden	NOUN
ajmri-5602	219	26	of	of	ADP
ajmri-5602	219	27	tax	tax	NOUN
ajmri-5602	219	28	systems	system	NOUN
ajmri-5602	219	29	(	(	PUNCT
ajmri-5602	219	30	wibowo	wibowo	PROPN
ajmri-5602	219	31	et	et	PROPN
ajmri-5602	219	32	al	al	PROPN
ajmri-5602	219	33	.	.	PROPN
ajmri-5602	219	34	,	,	PUNCT
ajmri-5602	219	35	2024	2024	NUM
ajmri-5602	219	36	;	;	PUNCT
ajmri-5602	219	37	mendoza	mendoza	PROPN
ajmri-5602	219	38	,	,	PUNCT
ajmri-5602	219	39	2014	2014	NUM
ajmri-5602	219	40	;	;	PUNCT
ajmri-5602	219	41	participation	participation	NOUN
ajmri-5602	219	42	exemption	exemption	NOUN
ajmri-5602	219	43	of	of	ADP
ajmri-5602	219	44	corporation	corporation	NOUN
ajmri-5602	219	45	taxbdo	taxbdo	PROPN
ajmri-5602	219	46	,	,	PUNCT
ajmri-5602	219	47	n.d	n.d	PROPN
ajmri-5602	219	48	.	.	PROPN
ajmri-5602	219	49	)	)	PUNCT
ajmri-5602	219	50	.	.	PUNCT
ajmri-5602	220	1	high	high	ADJ
ajmri-5602	220	2	variability	variability	NOUN
ajmri-5602	220	3	in	in	ADP
ajmri-5602	220	4	tax	tax	NOUN
ajmri-5602	220	5	liabilities	liability	NOUN
ajmri-5602	220	6	and	and	CCONJ
ajmri-5602	220	7	financial	financial	ADJ
ajmri-5602	220	8	outcomes	outcome	NOUN
ajmri-5602	220	9	among	among	ADP
ajmri-5602	220	10	these	these	DET
ajmri-5602	220	11	firms	firm	NOUN
ajmri-5602	220	12	suggests	suggest	VERB
ajmri-5602	220	13	many	many	ADJ
ajmri-5602	220	14	struggle	struggle	NOUN
ajmri-5602	220	15	to	to	PART
ajmri-5602	220	16	consistently	consistently	ADV
ajmri-5602	220	17	fulfill	fulfill	VERB
ajmri-5602	220	18	tax	tax	NOUN
ajmri-5602	220	19	obligations	obligation	NOUN
ajmri-5602	220	20	amid	amid	ADP
ajmri-5602	220	21	intricate	intricate	ADJ
ajmri-5602	220	22	filing	filing	NOUN
ajmri-5602	220	23	requirements	requirement	NOUN
ajmri-5602	220	24	and	and	CCONJ
ajmri-5602	220	25	multiple	multiple	ADJ
ajmri-5602	220	26	tax	tax	NOUN
ajmri-5602	220	27	types	type	NOUN
ajmri-5602	220	28	(	(	PUNCT
ajmri-5602	220	29	mirrar	mirrar	NOUN
ajmri-5602	220	30	et	et	PROPN
ajmri-5602	220	31	al	al	PROPN
ajmri-5602	220	32	.	.	PROPN
ajmri-5602	220	33	,	,	PUNCT
ajmri-5602	220	34	2024	2024	NUM
ajmri-5602	220	35	;	;	PUNCT
ajmri-5602	220	36	vigonte	vigonte	NOUN
ajmri-5602	220	37	et	et	PROPN
ajmri-5602	220	38	al	al	PROPN
ajmri-5602	220	39	.	.	PROPN
ajmri-5602	220	40	,	,	PUNCT
ajmri-5602	220	41	2024	2024	NUM
ajmri-5602	220	42	)	)	PUNCT
ajmri-5602	220	43	.	.	PUNCT
ajmri-5602	221	1	this	this	DET
ajmri-5602	221	2	complexity	complexity	NOUN
ajmri-5602	221	3	increases	increase	VERB
ajmri-5602	221	4	compliance	compliance	NOUN
ajmri-5602	221	5	costs	cost	NOUN
ajmri-5602	221	6	and	and	CCONJ
ajmri-5602	221	7	diverts	divert	VERB
ajmri-5602	221	8	resources	resource	NOUN
ajmri-5602	221	9	from	from	ADP
ajmri-5602	221	10	productive	productive	ADJ
ajmri-5602	221	11	investment	investment	NOUN
ajmri-5602	221	12	,	,	PUNCT
ajmri-5602	221	13	potentially	potentially	ADV
ajmri-5602	221	14	hindering	hinder	VERB
ajmri-5602	221	15	growth	growth	NOUN
ajmri-5602	221	16	(	(	PUNCT
ajmri-5602	221	17	mhango	mhango	NOUN
ajmri-5602	221	18	&	&	CCONJ
ajmri-5602	221	19	nayagam	nayagam	NOUN
ajmri-5602	221	20	,	,	PUNCT
ajmri-5602	221	21	2024	2024	NUM
ajmri-5602	221	22	;	;	PUNCT
ajmri-5602	221	23	ehis	ehis	PRON
ajmri-5602	221	24	et	et	NOUN
ajmri-5602	221	25	al	al	PROPN
ajmri-5602	221	26	.	.	PROPN
ajmri-5602	221	27	,	,	PUNCT
ajmri-5602	221	28	2022	2022	NUM
ajmri-5602	221	29	)	)	PUNCT
ajmri-5602	221	30	.	.	PUNCT
ajmri-5602	222	1	moreover	moreover	ADV
ajmri-5602	222	2	,	,	PUNCT
ajmri-5602	222	3	perceptions	perception	NOUN
ajmri-5602	222	4	of	of	ADP
ajmri-5602	222	5	fairness	fairness	NOUN
ajmri-5602	222	6	,	,	PUNCT
ajmri-5602	222	7	tax	tax	NOUN
ajmri-5602	222	8	knowledge	knowledge	NOUN
ajmri-5602	222	9	,	,	PUNCT
ajmri-5602	222	10	and	and	CCONJ
ajmri-5602	222	11	trust	trust	NOUN
ajmri-5602	222	12	in	in	ADP
ajmri-5602	222	13	tax	tax	NOUN
ajmri-5602	222	14	authorities	authority	NOUN
ajmri-5602	222	15	significantly	significantly	ADV
ajmri-5602	222	16	influence	influence	VERB
ajmri-5602	222	17	compliance	compliance	NOUN
ajmri-5602	222	18	behavior	behavior	NOUN
ajmri-5602	222	19	;	;	PUNCT
ajmri-5602	222	20	equitable	equitable	ADJ
ajmri-5602	222	21	,	,	PUNCT
ajmri-5602	222	22	transparent	transparent	ADJ
ajmri-5602	222	23	tax	tax	NOUN
ajmri-5602	222	24	systems	system	NOUN
ajmri-5602	222	25	,	,	PUNCT
ajmri-5602	222	26	coupled	couple	VERB
ajmri-5602	222	27	with	with	ADP
ajmri-5602	222	28	education	education	NOUN
ajmri-5602	222	29	and	and	CCONJ
ajmri-5602	222	30	support	support	NOUN
ajmri-5602	222	31	,	,	PUNCT
ajmri-5602	222	32	improve	improve	VERB
ajmri-5602	222	33	compliance	compliance	NOUN
ajmri-5602	222	34	rates	rate	NOUN
ajmri-5602	222	35	(	(	PUNCT
ajmri-5602	222	36	mihailă	mihailă	NOUN
ajmri-5602	222	37	et	et	NOUN
ajmri-5602	222	38	al	al	PROPN
ajmri-5602	222	39	.	.	PROPN
ajmri-5602	222	40	,	,	PUNCT
ajmri-5602	222	41	2024	2024	NUM
ajmri-5602	222	42	;	;	PUNCT
ajmri-5602	222	43	bishagazi	bishagazi	PROPN
ajmri-5602	222	44	&	&	CCONJ
ajmri-5602	222	45	giesi	giesi	PROPN
ajmri-5602	222	46	,	,	PUNCT
ajmri-5602	222	47	2022	2022	NUM
ajmri-5602	222	48	;	;	PUNCT
ajmri-5602	222	49	chiyangwa	chiyangwa	NOUN
ajmri-5602	222	50	et	et	PROPN
ajmri-5602	222	51	al	al	PROPN
ajmri-5602	222	52	.	.	PROPN
ajmri-5602	222	53	,	,	PUNCT
ajmri-5602	222	54	2025	2025	NUM
ajmri-5602	222	55	)	)	PUNCT
ajmri-5602	222	56	.	.	PUNCT
ajmri-5602	223	1	conversely	conversely	ADV
ajmri-5602	223	2	,	,	PUNCT
ajmri-5602	223	3	high	high	ADJ
ajmri-5602	223	4	tax	tax	NOUN
ajmri-5602	223	5	rates	rate	NOUN
ajmri-5602	223	6	and	and	CCONJ
ajmri-5602	223	7	administrative	administrative	ADJ
ajmri-5602	223	8	inefficiencies	inefficiency	NOUN
ajmri-5602	223	9	may	may	AUX
ajmri-5602	223	10	reduce	reduce	VERB
ajmri-5602	223	11	compliance	compliance	NOUN
ajmri-5602	223	12	,	,	PUNCT
ajmri-5602	223	13	especially	especially	ADV
ajmri-5602	223	14	for	for	ADP
ajmri-5602	223	15	less	less	ADV
ajmri-5602	223	16	profitable	profitable	ADJ
ajmri-5602	223	17	firms	firm	NOUN
ajmri-5602	223	18	(	(	PUNCT
ajmri-5602	223	19	ehis	ehis	INTJ
ajmri-5602	223	20	et	et	NOUN
ajmri-5602	223	21	al	al	PROPN
ajmri-5602	223	22	.	.	PROPN
ajmri-5602	223	23	,	,	PUNCT
ajmri-5602	223	24	2022	2022	NUM
ajmri-5602	223	25	;	;	PUNCT
ajmri-5602	223	26	malatji	malatji	PROPN
ajmri-5602	223	27	et	et	PROPN
ajmri-5602	223	28	al	al	PROPN
ajmri-5602	223	29	.	.	PROPN
ajmri-5602	223	30	,	,	PUNCT
ajmri-5602	223	31	2021	2021	NUM
ajmri-5602	223	32	)	)	PUNCT
ajmri-5602	223	33	.	.	PUNCT
ajmri-5602	224	1	therefore	therefore	ADV
ajmri-5602	224	2	,	,	PUNCT
ajmri-5602	224	3	simplifying	simplify	VERB
ajmri-5602	224	4	tax	tax	NOUN
ajmri-5602	224	5	procedures	procedure	NOUN
ajmri-5602	224	6	,	,	PUNCT
ajmri-5602	224	7	enhancing	enhance	VERB
ajmri-5602	224	8	taxpayer	taxpayer	NOUN
ajmri-5602	224	9	education	education	NOUN
ajmri-5602	224	10	,	,	PUNCT
ajmri-5602	224	11	and	and	CCONJ
ajmri-5602	224	12	fostering	foster	VERB
ajmri-5602	224	13	institutional	institutional	ADJ
ajmri-5602	224	14	trust	trust	NOUN
ajmri-5602	224	15	are	be	AUX
ajmri-5602	224	16	essential	essential	ADJ
ajmri-5602	224	17	policy	policy	NOUN
ajmri-5602	224	18	interventions	intervention	NOUN
ajmri-5602	224	19	to	to	PART
ajmri-5602	224	20	improve	improve	VERB
ajmri-5602	224	21	compliance	compliance	NOUN
ajmri-5602	224	22	and	and	CCONJ
ajmri-5602	224	23	support	support	NOUN
ajmri-5602	224	24	enterprise	enterprise	NOUN
ajmri-5602	224	25	growth	growth	NOUN
ajmri-5602	224	26	and	and	CCONJ
ajmri-5602	224	27	public	public	ADJ
ajmri-5602	224	28	revenue	revenue	NOUN
ajmri-5602	224	29	(	(	PUNCT
ajmri-5602	224	30	tabet	tabet	NOUN
ajmri-5602	224	31	&	&	CCONJ
ajmri-5602	224	32	onyeukwu	onyeukwu	PROPN
ajmri-5602	224	33	,	,	PUNCT
ajmri-5602	224	34	2019	2019	NUM
ajmri-5602	224	35	;	;	PUNCT
ajmri-5602	224	36	mhango	mhango	NOUN
ajmri-5602	224	37	&	&	CCONJ
ajmri-5602	224	38	nayagam	nayagam	NOUN
ajmri-5602	224	39	,	,	PUNCT
ajmri-5602	224	40	2024	2024	NUM
ajmri-5602	224	41	;	;	PUNCT
ajmri-5602	224	42	simiyu	simiyu	NOUN
ajmri-5602	224	43	,	,	PUNCT
ajmri-5602	224	44	2024	2024	NUM
ajmri-5602	224	45	)	)	PUNCT
ajmri-5602	224	46	.	.	PUNCT
ajmri-5602	225	1	medium	medium	ADJ
ajmri-5602	225	2	enterprises	enterprise	NOUN
ajmri-5602	225	3	collectively	collectively	ADV
ajmri-5602	225	4	perceive	perceive	VERB
ajmri-5602	225	5	taxation	taxation	NOUN
ajmri-5602	225	6	as	as	ADP
ajmri-5602	225	7	a	a	DET
ajmri-5602	225	8	significant	significant	ADJ
ajmri-5602	225	9	barrier	barrier	NOUN
ajmri-5602	225	10	to	to	ADP
ajmri-5602	225	11	their	their	PRON
ajmri-5602	225	12	sustainability	sustainability	NOUN
ajmri-5602	225	13	and	and	CCONJ
ajmri-5602	225	14	growth	growth	NOUN
ajmri-5602	225	15	,	,	PUNCT
ajmri-5602	225	16	negatively	negatively	ADV
ajmri-5602	225	17	affecting	affect	VERB
ajmri-5602	225	18	profitability	profitability	NOUN
ajmri-5602	225	19	,	,	PUNCT
ajmri-5602	225	20	investment	investment	NOUN
ajmri-5602	225	21	decisions	decision	NOUN
ajmri-5602	225	22	,	,	PUNCT
ajmri-5602	225	23	and	and	CCONJ
ajmri-5602	225	24	net	net	ADJ
ajmri-5602	225	25	cash	cash	NOUN
ajmri-5602	225	26	flow	flow	NOUN
ajmri-5602	225	27	,	,	PUNCT
ajmri-5602	225	28	thereby	thereby	ADV
ajmri-5602	225	29	limiting	limit	VERB
ajmri-5602	225	30	their	their	PRON
ajmri-5602	225	31	capacity	capacity	NOUN
ajmri-5602	225	32	to	to	PART
ajmri-5602	225	33	innovate	innovate	VERB
ajmri-5602	225	34	,	,	PUNCT
ajmri-5602	225	35	expand	expand	VERB
ajmri-5602	225	36	,	,	PUNCT
ajmri-5602	225	37	and	and	CCONJ
ajmri-5602	225	38	meet	meet	VERB
ajmri-5602	225	39	financial	financial	ADJ
ajmri-5602	225	40	commitments	commitment	NOUN
ajmri-5602	225	41	.	.	PUNCT
ajmri-5602	226	1	this	this	DET
ajmri-5602	226	2	consensus	consensus	NOUN
ajmri-5602	226	3	is	be	AUX
ajmri-5602	226	4	reflected	reflect	VERB
ajmri-5602	226	5	in	in	ADP
ajmri-5602	226	6	mean	mean	PROPN
ajmri-5602	226	7	agreement	agreement	NOUN
ajmri-5602	226	8	scores	score	NOUN
ajmri-5602	226	9	consistently	consistently	ADV
ajmri-5602	226	10	above	above	ADP
ajmri-5602	226	11	neutral	neutral	ADJ
ajmri-5602	226	12	,	,	PUNCT
ajmri-5602	226	13	with	with	ADP
ajmri-5602	226	14	low	low	ADJ
ajmri-5602	226	15	to	to	ADP
ajmri-5602	226	16	moderate	moderate	ADJ
ajmri-5602	226	17	variability	variability	NOUN
ajmri-5602	226	18	among	among	ADP
ajmri-5602	226	19	respondents	respondent	NOUN
ajmri-5602	226	20	.	.	PUNCT
ajmri-5602	227	1	such	such	ADJ
ajmri-5602	227	2	perceptions	perception	NOUN
ajmri-5602	227	3	align	align	VERB
ajmri-5602	227	4	with	with	ADP
ajmri-5602	227	5	research	research	NOUN
ajmri-5602	227	6	showing	show	VERB
ajmri-5602	227	7	that	that	SCONJ
ajmri-5602	227	8	high	high	ADJ
ajmri-5602	227	9	tax	tax	NOUN
ajmri-5602	227	10	rates	rate	NOUN
ajmri-5602	227	11	and	and	CCONJ
ajmri-5602	227	12	complex	complex	ADJ
ajmri-5602	227	13	tax	tax	NOUN
ajmri-5602	227	14	systems	system	NOUN
ajmri-5602	227	15	increase	increase	VERB
ajmri-5602	227	16	operational	operational	ADJ
ajmri-5602	227	17	costs	cost	NOUN
ajmri-5602	227	18	,	,	PUNCT
ajmri-5602	227	19	reduce	reduce	VERB
ajmri-5602	227	20	profitability	profitability	NOUN
ajmri-5602	227	21	,	,	PUNCT
ajmri-5602	227	22	and	and	CCONJ
ajmri-5602	227	23	constrain	constrain	VERB
ajmri-5602	227	24	financial	financial	ADJ
ajmri-5602	227	25	flexibility	flexibility	NOUN
ajmri-5602	227	26	necessary	necessary	ADJ
ajmri-5602	227	27	for	for	ADP
ajmri-5602	227	28	innovation	innovation	NOUN
ajmri-5602	227	29	and	and	CCONJ
ajmri-5602	227	30	growth	growth	NOUN
ajmri-5602	227	31	(	(	PUNCT
ajmri-5602	227	32	ehis	ehis	NOUN
ajmri-5602	227	33	et	et	NOUN
ajmri-5602	227	34	al	al	PROPN
ajmri-5602	227	35	.	.	PROPN
ajmri-5602	227	36	,	,	PUNCT
ajmri-5602	227	37	2022	2022	NUM
ajmri-5602	227	38	;	;	PUNCT
ajmri-5602	227	39	malatji	malatji	PROPN
ajmri-5602	227	40	et	et	PROPN
ajmri-5602	227	41	al	al	PROPN
ajmri-5602	227	42	.	.	PROPN
ajmri-5602	227	43	,	,	PUNCT
ajmri-5602	227	44	2021	2021	NUM
ajmri-5602	227	45	;	;	PUNCT
ajmri-5602	227	46	feya	feya	PROPN
ajmri-5602	227	47	et	et	PROPN
ajmri-5602	227	48	al	al	PROPN
ajmri-5602	227	49	.	.	PROPN
ajmri-5602	227	50	,	,	PUNCT
ajmri-5602	227	51	2025	2025	NUM
ajmri-5602	227	52	)	)	PUNCT
ajmri-5602	227	53	.	.	PUNCT
ajmri-5602	228	1	the	the	DET
ajmri-5602	228	2	belief	belief	NOUN
ajmri-5602	228	3	that	that	SCONJ
ajmri-5602	228	4	taxes	taxis	NOUN
ajmri-5602	228	5	limit	limit	VERB
ajmri-5602	228	6	investments	investment	NOUN
ajmri-5602	228	7	in	in	ADP
ajmri-5602	228	8	new	new	ADJ
ajmri-5602	228	9	equipment	equipment	NOUN
ajmri-5602	228	10	,	,	PUNCT
ajmri-5602	228	11	technology	technology	NOUN
ajmri-5602	228	12	,	,	PUNCT
ajmri-5602	228	13	and	and	CCONJ
ajmri-5602	228	14	market	market	NOUN
ajmri-5602	228	15	expansion	expansion	NOUN
ajmri-5602	228	16	is	be	AUX
ajmri-5602	228	17	supported	support	VERB
ajmri-5602	228	18	by	by	ADP
ajmri-5602	228	19	empirical	empirical	ADJ
ajmri-5602	228	20	evidence	evidence	NOUN
ajmri-5602	228	21	indicating	indicate	VERB
ajmri-5602	228	22	that	that	SCONJ
ajmri-5602	228	23	tax	tax	NOUN
ajmri-5602	228	24	burdens	burden	NOUN
ajmri-5602	228	25	can	can	AUX
ajmri-5602	228	26	stifle	stifle	VERB
ajmri-5602	228	27	reinvestment	reinvestment	NOUN
ajmri-5602	228	28	and	and	CCONJ
ajmri-5602	228	29	delay	delay	VERB
ajmri-5602	228	30	business	business	NOUN
ajmri-5602	228	31	development	development	NOUN
ajmri-5602	228	32	(	(	PUNCT
ajmri-5602	228	33	ehis	ehis	NOUN
ajmri-5602	228	34	et	et	NOUN
ajmri-5602	228	35	al	al	PROPN
ajmri-5602	228	36	.	.	PROPN
ajmri-5602	228	37	,	,	PUNCT
ajmri-5602	228	38	2022	2022	NUM
ajmri-5602	228	39	;	;	PUNCT
ajmri-5602	228	40	frein	frein	PROPN
ajmri-5602	228	41	et	et	PROPN
ajmri-5602	228	42	al	al	PROPN
ajmri-5602	228	43	.	.	PROPN
ajmri-5602	228	44	,	,	PUNCT
ajmri-5602	228	45	2021	2021	NUM
ajmri-5602	228	46	)	)	PUNCT
ajmri-5602	228	47	.	.	PUNCT
ajmri-5602	229	1	additionally	additionally	ADV
ajmri-5602	229	2	,	,	PUNCT
ajmri-5602	229	3	the	the	DET
ajmri-5602	229	4	strong	strong	ADJ
ajmri-5602	229	5	agreement	agreement	NOUN
ajmri-5602	229	6	that	that	PRON
ajmri-5602	229	7	taxation	taxation	NOUN
ajmri-5602	229	8	reduces	reduce	VERB
ajmri-5602	229	9	operational	operational	ADJ
ajmri-5602	229	10	cash	cash	NOUN
ajmri-5602	229	11	and	and	CCONJ
ajmri-5602	229	12	working	work	VERB
ajmri-5602	229	13	capital	capital	NOUN
ajmri-5602	229	14	corresponds	correspond	VERB
ajmri-5602	229	15	with	with	ADP
ajmri-5602	229	16	findings	finding	NOUN
ajmri-5602	229	17	from	from	ADP
ajmri-5602	229	18	emerging	emerge	VERB
ajmri-5602	229	19	economies	economy	NOUN
ajmri-5602	229	20	,	,	PUNCT
ajmri-5602	229	21	where	where	SCONJ
ajmri-5602	229	22	high	high	ADJ
ajmri-5602	229	23	and	and	CCONJ
ajmri-5602	229	24	complex	complex	ADJ
ajmri-5602	229	25	tax	tax	NOUN
ajmri-5602	229	26	obligations	obligation	NOUN
ajmri-5602	229	27	restrict	restrict	VERB
ajmri-5602	229	28	liquidity	liquidity	NOUN
ajmri-5602	229	29	and	and	CCONJ
ajmri-5602	229	30	hinder	hinder	NOUN
ajmri-5602	229	31	medium	medium	ADJ
ajmri-5602	229	32	enterprises	enterprise	NOUN
ajmri-5602	229	33	’	'	PUNCT
ajmri-5602	229	34	ability	ability	NOUN
ajmri-5602	229	35	to	to	PART
ajmri-5602	229	36	meet	meet	VERB
ajmri-5602	229	37	financial	financial	ADJ
ajmri-5602	229	38	commitments	commitment	NOUN
ajmri-5602	229	39	and	and	CCONJ
ajmri-5602	229	40	fund	fund	NOUN
ajmri-5602	229	41	capital	capital	NOUN
ajmri-5602	229	42	projects	project	NOUN
ajmri-5602	229	43	(	(	PUNCT
ajmri-5602	229	44	feya	feya	NOUN
ajmri-5602	229	45	et	et	PROPN
ajmri-5602	229	46	al	al	PROPN
ajmri-5602	229	47	.	.	PROPN
ajmri-5602	229	48	,	,	PUNCT
ajmri-5602	229	49	2025	2025	NUM
ajmri-5602	229	50	;	;	PUNCT
ajmri-5602	229	51	ehis	ehis	PRON
ajmri-5602	229	52	et	et	NOUN
ajmri-5602	229	53	al	al	PROPN
ajmri-5602	229	54	.	.	PROPN
ajmri-5602	229	55	,	,	PUNCT
ajmri-5602	229	56	2022	2022	NUM
ajmri-5602	229	57	)	)	PUNCT
ajmri-5602	229	58	.	.	PUNCT
ajmri-5602	230	1	these	these	DET
ajmri-5602	230	2	critical	critical	ADJ
ajmri-5602	230	3	implications	implication	NOUN
ajmri-5602	230	4	highlight	highlight	VERB
ajmri-5602	230	5	the	the	DET
ajmri-5602	230	6	urgent	urgent	ADJ
ajmri-5602	230	7	need	need	NOUN
ajmri-5602	230	8	for	for	ADP
ajmri-5602	230	9	policy	policy	NOUN
ajmri-5602	230	10	reforms	reform	NOUN
ajmri-5602	230	11	aimed	aim	VERB
ajmri-5602	230	12	at	at	ADP
ajmri-5602	230	13	simplifying	simplify	VERB
ajmri-5602	230	14	tax	tax	NOUN
ajmri-5602	230	15	procedures	procedure	NOUN
ajmri-5602	230	16	,	,	PUNCT
ajmri-5602	230	17	providing	provide	VERB
ajmri-5602	230	18	targeted	target	VERB
ajmri-5602	230	19	incentives	incentive	NOUN
ajmri-5602	230	20	,	,	PUNCT
ajmri-5602	230	21	and	and	CCONJ
ajmri-5602	230	22	aligning	align	VERB
ajmri-5602	230	23	tax	tax	NOUN
ajmri-5602	230	24	burdens	burden	NOUN
ajmri-5602	230	25	with	with	ADP
ajmri-5602	230	26	the	the	DET
ajmri-5602	230	27	financial	financial	ADJ
ajmri-5602	230	28	realities	reality	NOUN
ajmri-5602	230	29	of	of	ADP
ajmri-5602	230	30	medium	medium	ADJ
ajmri-5602	230	31	enterprises	enterprise	NOUN
ajmri-5602	230	32	to	to	PART
ajmri-5602	230	33	foster	foster	VERB
ajmri-5602	230	34	sustainable	sustainable	ADJ
ajmri-5602	230	35	growth	growth	NOUN
ajmri-5602	230	36	and	and	CCONJ
ajmri-5602	230	37	resilience	resilience	NOUN
ajmri-5602	230	38	in	in	ADP
ajmri-5602	230	39	this	this	DET
ajmri-5602	230	40	vital	vital	ADJ
ajmri-5602	230	41	sector	sector	NOUN
ajmri-5602	230	42	(	(	PUNCT
ajmri-5602	230	43	mhango	mhango	NOUN
ajmri-5602	230	44	&	&	CCONJ
ajmri-5602	230	45	nayagam	nayagam	NOUN
ajmri-5602	230	46	,	,	PUNCT
ajmri-5602	230	47	2024	2024	NUM
ajmri-5602	230	48	;	;	PUNCT
ajmri-5602	230	49	lazari	lazari	PROPN
ajmri-5602	230	50	&	&	CCONJ
ajmri-5602	230	51	vieru	vieru	PROPN
ajmri-5602	230	52	,	,	PUNCT
ajmri-5602	230	53	2023	2023	NUM
ajmri-5602	230	54	;	;	PUNCT
ajmri-5602	230	55	tabet	tabet	PROPN
ajmri-5602	230	56	&	&	CCONJ
ajmri-5602	230	57	onyeukwu	onyeukwu	PROPN
ajmri-5602	230	58	,	,	PUNCT
ajmri-5602	230	59	2019	2019	NUM
ajmri-5602	230	60	)	)	PUNCT
ajmri-5602	230	61	.	.	PUNCT
ajmri-5602	231	1	tax	tax	NOUN
ajmri-5602	231	2	compliance	compliance	NOUN
ajmri-5602	231	3	dimensions	dimension	NOUN
ajmri-5602	231	4	the	the	DET
ajmri-5602	231	5	simple	simple	ADJ
ajmri-5602	231	6	linear	linear	ADJ
ajmri-5602	231	7	regression	regression	NOUN
ajmri-5602	231	8	analysis	analysis	NOUN
ajmri-5602	231	9	reveals	reveal	VERB
ajmri-5602	231	10	a	a	DET
ajmri-5602	231	11	statistically	statistically	ADV
ajmri-5602	231	12	significant	significant	ADJ
ajmri-5602	231	13	positive	positive	ADJ
ajmri-5602	231	14	relationship	relationship	NOUN
ajmri-5602	231	15	between	between	ADP
ajmri-5602	231	16	revenue	revenue	NOUN
ajmri-5602	231	17	allocation	allocation	NOUN
ajmri-5602	231	18	and	and	CCONJ
ajmri-5602	231	19	tax	tax	NOUN
ajmri-5602	231	20	compliance	compliance	NOUN
ajmri-5602	231	21	,	,	PUNCT
ajmri-5602	231	22	with	with	ADP
ajmri-5602	231	23	a	a	DET
ajmri-5602	231	24	coefficient	coefficient	NOUN
ajmri-5602	231	25	of	of	ADP
ajmri-5602	231	26	0.997	0.997	NUM
ajmri-5602	231	27	indicating	indicate	VERB
ajmri-5602	231	28	a	a	DET
ajmri-5602	231	29	near	near	ADJ
ajmri-5602	231	30	one	one	NUM
ajmri-5602	231	31	-	-	PUNCT
ajmri-5602	231	32	to	to	ADP
ajmri-5602	231	33	-	-	PUNCT
ajmri-5602	231	34	one	one	NUM
ajmri-5602	231	35	correlation	correlation	NOUN
ajmri-5602	231	36	between	between	ADP
ajmri-5602	231	37	progressive	progressive	ADJ
ajmri-5602	231	38	taxation	taxation	NOUN
ajmri-5602	231	39	and	and	CCONJ
ajmri-5602	231	40	compliance	compliance	NOUN
ajmri-5602	231	41	.	.	PUNCT
ajmri-5602	232	1	this	this	DET
ajmri-5602	232	2	finding	finding	NOUN
ajmri-5602	232	3	aligns	align	VERB
ajmri-5602	232	4	with	with	ADP
ajmri-5602	232	5	existing	exist	VERB
ajmri-5602	232	6	literature	literature	NOUN
ajmri-5602	232	7	,	,	PUNCT
ajmri-5602	232	8	which	which	PRON
ajmri-5602	232	9	emphasizes	emphasize	VERB
ajmri-5602	232	10	that	that	SCONJ
ajmri-5602	232	11	taxpayers	taxpayer	NOUN
ajmri-5602	232	12	’	'	PUNCT
ajmri-5602	232	13	willingness	willingness	NOUN
ajmri-5602	232	14	to	to	PART
ajmri-5602	232	15	comply	comply	VERB
ajmri-5602	232	16	increases	increase	NOUN
ajmri-5602	232	17	when	when	SCONJ
ajmri-5602	232	18	they	they	PRON
ajmri-5602	232	19	perceive	perceive	VERB
ajmri-5602	232	20	that	that	SCONJ
ajmri-5602	232	21	tax	tax	NOUN
ajmri-5602	232	22	revenues	revenue	NOUN
ajmri-5602	232	23	are	be	AUX
ajmri-5602	232	24	allocated	allocate	VERB
ajmri-5602	232	25	effectively	effectively	ADV
ajmri-5602	232	26	toward	toward	ADP
ajmri-5602	232	27	visible	visible	ADJ
ajmri-5602	232	28	public	public	ADJ
ajmri-5602	232	29	goods	good	NOUN
ajmri-5602	232	30	and	and	CCONJ
ajmri-5602	232	31	services	service	NOUN
ajmri-5602	232	32	(	(	PUNCT
ajmri-5602	232	33	mihailă	mihailă	NOUN
ajmri-5602	232	34	et	et	NOUN
ajmri-5602	232	35	al	al	PROPN
ajmri-5602	232	36	.	.	PROPN
ajmri-5602	232	37	,	,	PUNCT
ajmri-5602	232	38	2024	2024	NUM
ajmri-5602	232	39	;	;	PUNCT
ajmri-5602	232	40	tabet	tabet	PROPN
ajmri-5602	232	41	&	&	CCONJ
ajmri-5602	232	42	onyeukwu	onyeukwu	PROPN
ajmri-5602	232	43	,	,	PUNCT
ajmri-5602	232	44	2019	2019	NUM
ajmri-5602	232	45	)	)	PUNCT
ajmri-5602	232	46	.	.	PUNCT
ajmri-5602	233	1	trust	trust	NOUN
ajmri-5602	233	2	in	in	ADP
ajmri-5602	233	3	the	the	DET
ajmri-5602	233	4	tax	tax	NOUN
ajmri-5602	233	5	system	system	NOUN
ajmri-5602	233	6	is	be	AUX
ajmri-5602	233	7	bolstered	bolster	VERB
ajmri-5602	233	8	by	by	ADP
ajmri-5602	233	9	investments	investment	NOUN
ajmri-5602	233	10	in	in	ADP
ajmri-5602	233	11	infrastructure	infrastructure	NOUN
ajmri-5602	233	12	,	,	PUNCT
ajmri-5602	233	13	welfare	welfare	NOUN
ajmri-5602	233	14	,	,	PUNCT
ajmri-5602	233	15	and	and	CCONJ
ajmri-5602	233	16	business	business	NOUN
ajmri-5602	233	17	-	-	PUNCT
ajmri-5602	233	18	friendly	friendly	ADJ
ajmri-5602	233	19	initiatives	initiative	NOUN
ajmri-5602	233	20	,	,	PUNCT
ajmri-5602	233	21	which	which	PRON
ajmri-5602	233	22	enhance	enhance	VERB
ajmri-5602	233	23	compliance	compliance	NOUN
ajmri-5602	233	24	rates	rate	NOUN
ajmri-5602	233	25	(	(	PUNCT
ajmri-5602	233	26	bishagazi	bishagazi	PROPN
ajmri-5602	233	27	&	&	CCONJ
ajmri-5602	233	28	giesi	giesi	PROPN
ajmri-5602	233	29	,	,	PUNCT
ajmri-5602	233	30	2022	2022	NUM
ajmri-5602	233	31	)	)	PUNCT
ajmri-5602	233	32	.	.	PUNCT
ajmri-5602	234	1	medium	medium	ADJ
ajmri-5602	234	2	-	-	PUNCT
ajmri-5602	234	3	sized	sized	ADJ
ajmri-5602	234	4	enterprises	enterprise	NOUN
ajmri-5602	234	5	(	(	PUNCT
ajmri-5602	234	6	mes	me	NOUN
ajmri-5602	234	7	)	)	PUNCT
ajmri-5602	234	8	are	be	AUX
ajmri-5602	234	9	particularly	particularly	ADV
ajmri-5602	234	10	responsive	responsive	ADJ
ajmri-5602	234	11	to	to	ADP
ajmri-5602	234	12	the	the	DET
ajmri-5602	234	13	fairness	fairness	NOUN
ajmri-5602	234	14	and	and	CCONJ
ajmri-5602	234	15	transparency	transparency	NOUN
ajmri-5602	234	16	of	of	ADP
ajmri-5602	234	17	revenue	revenue	NOUN
ajmri-5602	234	18	allocation	allocation	NOUN
ajmri-5602	234	19	,	,	PUNCT
ajmri-5602	234	20	as	as	SCONJ
ajmri-5602	234	21	they	they	PRON
ajmri-5602	234	22	often	often	ADV
ajmri-5602	234	23	advocate	advocate	VERB
ajmri-5602	234	24	for	for	ADP
ajmri-5602	234	25	public	public	ADJ
ajmri-5602	234	26	infrastructure	infrastructure	NOUN
ajmri-5602	234	27	that	that	PRON
ajmri-5602	234	28	benefits	benefit	VERB
ajmri-5602	234	29	their	their	PRON
ajmri-5602	234	30	operations	operation	NOUN
ajmri-5602	234	31	,	,	PUNCT
ajmri-5602	234	32	thereby	thereby	ADV
ajmri-5602	234	33	fostering	foster	VERB
ajmri-5602	234	34	a	a	DET
ajmri-5602	234	35	more	more	ADV
ajmri-5602	234	36	favorable	favorable	ADJ
ajmri-5602	234	37	business	business	NOUN
ajmri-5602	234	38	climate	climate	NOUN
ajmri-5602	234	39	and	and	CCONJ
ajmri-5602	234	40	higher	high	ADJ
ajmri-5602	234	41	compliance	compliance	NOUN
ajmri-5602	234	42	(	(	PUNCT
ajmri-5602	234	43	tans	tan	NOUN
ajmri-5602	234	44	,	,	PUNCT
ajmri-5602	234	45	2020	2020	NUM
ajmri-5602	234	46	)	)	PUNCT
ajmri-5602	234	47	.	.	PUNCT
ajmri-5602	235	1	furthermore	furthermore	ADV
ajmri-5602	235	2	,	,	PUNCT
ajmri-5602	235	3	progressive	progressive	ADJ
ajmri-5602	235	4	taxation	taxation	NOUN
ajmri-5602	235	5	represents	represent	VERB
ajmri-5602	235	6	67.3	67.3	NUM
ajmri-5602	235	7	%	%	NOUN
ajmri-5602	235	8	of	of	ADP
ajmri-5602	235	9	the	the	DET
ajmri-5602	235	10	variance	variance	NOUN
ajmri-5602	235	11	in	in	ADP
ajmri-5602	235	12	business	business	NOUN
ajmri-5602	235	13	sustainability	sustainability	NOUN
ajmri-5602	235	14	;	;	PUNCT
ajmri-5602	235	15	increases	increase	NOUN
ajmri-5602	235	16	in	in	ADP
ajmri-5602	235	17	profitability	profitability	NOUN
ajmri-5602	235	18	have	have	VERB
ajmri-5602	235	19	a	a	DET
ajmri-5602	235	20	positive	positive	ADJ
ajmri-5602	235	21	impact	impact	NOUN
ajmri-5602	235	22	on	on	ADP
ajmri-5602	235	23	sustainability	sustainability	NOUN
ajmri-5602	235	24	outcomes	outcome	NOUN
ajmri-5602	235	25	.	.	PUNCT
ajmri-5602	236	1	this	this	DET
ajmri-5602	236	2	highlights	highlight	VERB
ajmri-5602	236	3	the	the	DET
ajmri-5602	236	4	significance	significance	NOUN
ajmri-5602	236	5	of	of	ADP
ajmri-5602	236	6	carefully	carefully	ADV
ajmri-5602	236	7	pa	pa	PROPN
ajmri-5602	236	8	ge	ge	PROPN
ajmri-5602	236	9	81	81	NUM
ajmri-5602	236	10	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	236	11	am	am	NOUN
ajmri-5602	236	12	.	.	PUNCT
ajmri-5602	237	1	j.	j.	PROPN
ajmri-5602	237	2	multidis	multidis	PROPN
ajmri-5602	237	3	.	.	PUNCT
ajmri-5602	238	1	res	re	NOUN
ajmri-5602	238	2	.	.	PUNCT
ajmri-5602	239	1	innov	innov	PROPN
ajmri-5602	239	2	.	.	PUNCT
ajmri-5602	240	1	4(5	4(5	NUM
ajmri-5602	240	2	)	)	PUNCT
ajmri-5602	241	1	74	74	NUM
ajmri-5602	241	2	-	-	SYM
ajmri-5602	241	3	88	88	NUM
ajmri-5602	241	4	,	,	PUNCT
ajmri-5602	241	5	2025	2025	NUM
ajmri-5602	241	6	crafted	craft	VERB
ajmri-5602	241	7	tax	tax	NOUN
ajmri-5602	241	8	regulations	regulation	NOUN
ajmri-5602	241	9	that	that	PRON
ajmri-5602	241	10	align	align	VERB
ajmri-5602	241	11	with	with	ADP
ajmri-5602	241	12	taxpayers	taxpayer	NOUN
ajmri-5602	241	13	’	’	PART
ajmri-5602	241	14	ability	ability	NOUN
ajmri-5602	241	15	to	to	PART
ajmri-5602	241	16	pay	pay	VERB
ajmri-5602	241	17	,	,	PUNCT
ajmri-5602	241	18	in	in	ADP
ajmri-5602	241	19	promoting	promote	VERB
ajmri-5602	241	20	financial	financial	ADJ
ajmri-5602	241	21	equity	equity	NOUN
ajmri-5602	241	22	(	(	PUNCT
ajmri-5602	241	23	lazari	lazari	PROPN
ajmri-5602	241	24	&	&	CCONJ
ajmri-5602	241	25	vieru	vieru	PROPN
ajmri-5602	241	26	,	,	PUNCT
ajmri-5602	241	27	2023	2023	NUM
ajmri-5602	241	28	)	)	PUNCT
ajmri-5602	241	29	.	.	PUNCT
ajmri-5602	242	1	tailored	tailor	VERB
ajmri-5602	242	2	reforms	reform	NOUN
ajmri-5602	242	3	,	,	PUNCT
ajmri-5602	242	4	such	such	ADJ
ajmri-5602	242	5	as	as	ADP
ajmri-5602	242	6	reduced	reduce	VERB
ajmri-5602	242	7	rates	rate	NOUN
ajmri-5602	242	8	and	and	CCONJ
ajmri-5602	242	9	simplified	simplified	ADJ
ajmri-5602	242	10	schemes	scheme	NOUN
ajmri-5602	242	11	for	for	ADP
ajmri-5602	242	12	medium	medium	ADJ
ajmri-5602	242	13	-	-	PUNCT
ajmri-5602	242	14	sized	sized	ADJ
ajmri-5602	242	15	enterprises	enterprise	NOUN
ajmri-5602	242	16	,	,	PUNCT
ajmri-5602	242	17	improve	improve	VERB
ajmri-5602	242	18	compliance	compliance	NOUN
ajmri-5602	242	19	and	and	CCONJ
ajmri-5602	242	20	promote	promote	VERB
ajmri-5602	242	21	sustainable	sustainable	ADJ
ajmri-5602	242	22	growth	growth	NOUN
ajmri-5602	242	23	(	(	PUNCT
ajmri-5602	242	24	mhango	mhango	NOUN
ajmri-5602	242	25	&	&	CCONJ
ajmri-5602	242	26	nayagam	nayagam	NOUN
ajmri-5602	242	27	,	,	PUNCT
ajmri-5602	242	28	2024	2024	NUM
ajmri-5602	242	29	)	)	PUNCT
ajmri-5602	242	30	.	.	PUNCT
ajmri-5602	243	1	the	the	DET
ajmri-5602	243	2	broader	broad	ADJ
ajmri-5602	243	3	implications	implication	NOUN
ajmri-5602	243	4	of	of	ADP
ajmri-5602	243	5	tax	tax	NOUN
ajmri-5602	243	6	policy	policy	NOUN
ajmri-5602	243	7	extend	extend	VERB
ajmri-5602	243	8	beyond	beyond	ADP
ajmri-5602	243	9	compliance	compliance	NOUN
ajmri-5602	243	10	to	to	PART
ajmri-5602	243	11	influence	influence	VERB
ajmri-5602	243	12	profitability	profitability	NOUN
ajmri-5602	243	13	,	,	PUNCT
ajmri-5602	243	14	investment	investment	NOUN
ajmri-5602	243	15	capacity	capacity	NOUN
ajmri-5602	243	16	,	,	PUNCT
ajmri-5602	243	17	and	and	CCONJ
ajmri-5602	243	18	long	long	ADJ
ajmri-5602	243	19	-	-	PUNCT
ajmri-5602	243	20	term	term	NOUN
ajmri-5602	243	21	sustainability	sustainability	NOUN
ajmri-5602	243	22	(	(	PUNCT
ajmri-5602	243	23	afuberoh	afuberoh	VERB
ajmri-5602	243	24	,	,	PUNCT
ajmri-5602	243	25	2014	2014	NUM
ajmri-5602	243	26	;	;	PUNCT
ajmri-5602	243	27	ehis	ehis	PRON
ajmri-5602	243	28	et	et	NOUN
ajmri-5602	243	29	al	al	PROPN
ajmri-5602	243	30	.	.	PROPN
ajmri-5602	243	31	,	,	PUNCT
ajmri-5602	243	32	2022	2022	NUM
ajmri-5602	243	33	)	)	PUNCT
ajmri-5602	243	34	.	.	PUNCT
ajmri-5602	244	1	policymakers	policymaker	NOUN
ajmri-5602	244	2	are	be	AUX
ajmri-5602	244	3	encouraged	encourage	VERB
ajmri-5602	244	4	to	to	PART
ajmri-5602	244	5	prioritize	prioritize	VERB
ajmri-5602	244	6	transparent	transparent	ADJ
ajmri-5602	244	7	,	,	PUNCT
ajmri-5602	244	8	equitable	equitable	ADJ
ajmri-5602	244	9	revenue	revenue	NOUN
ajmri-5602	244	10	allocation	allocation	NOUN
ajmri-5602	244	11	and	and	CCONJ
ajmri-5602	244	12	institutional	institutional	ADJ
ajmri-5602	244	13	support	support	NOUN
ajmri-5602	244	14	—	—	PUNCT
ajmri-5602	244	15	including	include	VERB
ajmri-5602	244	16	taxpayer	taxpayer	NOUN
ajmri-5602	244	17	education	education	NOUN
ajmri-5602	244	18	and	and	CCONJ
ajmri-5602	244	19	digital	digital	ADJ
ajmri-5602	244	20	engagement	engagement	NOUN
ajmri-5602	244	21	—	—	PUNCT
ajmri-5602	244	22	to	to	PART
ajmri-5602	244	23	build	build	VERB
ajmri-5602	244	24	trust	trust	NOUN
ajmri-5602	244	25	and	and	CCONJ
ajmri-5602	244	26	enhance	enhance	VERB
ajmri-5602	244	27	compliance	compliance	NOUN
ajmri-5602	244	28	,	,	PUNCT
ajmri-5602	244	29	particularly	particularly	ADV
ajmri-5602	244	30	among	among	ADP
ajmri-5602	244	31	medium	medium	ADJ
ajmri-5602	244	32	enterprises	enterprise	NOUN
ajmri-5602	244	33	(	(	PUNCT
ajmri-5602	244	34	tabet	tabet	NOUN
ajmri-5602	244	35	&	&	CCONJ
ajmri-5602	244	36	onyeukwu	onyeukwu	PROPN
ajmri-5602	244	37	,	,	PUNCT
ajmri-5602	244	38	2019	2019	NUM
ajmri-5602	244	39	;	;	PUNCT
ajmri-5602	244	40	mihailă	mihailă	PROPN
ajmri-5602	244	41	et	et	NOUN
ajmri-5602	244	42	al	al	PROPN
ajmri-5602	244	43	.	.	PROPN
ajmri-5602	244	44	,	,	PUNCT
ajmri-5602	244	45	2024	2024	NUM
ajmri-5602	244	46	;	;	PUNCT
ajmri-5602	244	47	simiyu	simiyu	NOUN
ajmri-5602	244	48	,	,	PUNCT
ajmri-5602	244	49	2024	2024	NUM
ajmri-5602	244	50	;	;	PUNCT
ajmri-5602	244	51	akims	akim	NOUN
ajmri-5602	244	52	,	,	PUNCT
ajmri-5602	244	53	2023	2023	NUM
ajmri-5602	244	54	;	;	PUNCT
ajmri-5602	244	55	tans	tan	NOUN
ajmri-5602	244	56	,	,	PUNCT
ajmri-5602	244	57	2020	2020	NUM
ajmri-5602	244	58	;	;	PUNCT
ajmri-5602	244	59	twamzihirwa	twamzihirwa	NOUN
ajmri-5602	244	60	&	&	CCONJ
ajmri-5602	244	61	mwesiga	mwesiga	PROPN
ajmri-5602	244	62	,	,	PUNCT
ajmri-5602	244	63	2024	2024	NUM
ajmri-5602	244	64	)	)	PUNCT
ajmri-5602	244	65	.	.	PUNCT
ajmri-5602	245	1	dimensions	dimension	NOUN
ajmri-5602	245	2	of	of	ADP
ajmri-5602	245	3	sustainability	sustainability	NOUN
ajmri-5602	245	4	growth	growth	NOUN
ajmri-5602	245	5	indicators	indicator	NOUN
ajmri-5602	245	6	the	the	DET
ajmri-5602	245	7	regression	regression	NOUN
ajmri-5602	245	8	analysis	analysis	NOUN
ajmri-5602	245	9	reveals	reveal	VERB
ajmri-5602	245	10	that	that	SCONJ
ajmri-5602	245	11	profitability	profitability	NOUN
ajmri-5602	245	12	,	,	PUNCT
ajmri-5602	245	13	investment	investment	NOUN
ajmri-5602	245	14	decisions	decision	NOUN
ajmri-5602	245	15	,	,	PUNCT
ajmri-5602	245	16	and	and	CCONJ
ajmri-5602	245	17	net	net	ADJ
ajmri-5602	245	18	cash	cash	NOUN
ajmri-5602	245	19	flow	flow	NOUN
ajmri-5602	245	20	have	have	VERB
ajmri-5602	245	21	a	a	DET
ajmri-5602	245	22	significant	significant	ADJ
ajmri-5602	245	23	and	and	CCONJ
ajmri-5602	245	24	positive	positive	ADJ
ajmri-5602	245	25	influence	influence	NOUN
ajmri-5602	245	26	on	on	ADP
ajmri-5602	245	27	sustainability	sustainability	NOUN
ajmri-5602	245	28	in	in	ADP
ajmri-5602	245	29	medium	medium	ADJ
ajmri-5602	245	30	-	-	PUNCT
ajmri-5602	245	31	sized	sized	ADJ
ajmri-5602	245	32	enterprises	enterprise	NOUN
ajmri-5602	245	33	(	(	PUNCT
ajmri-5602	245	34	mes	me	NOUN
ajmri-5602	245	35	)	)	PUNCT
ajmri-5602	245	36	,	,	PUNCT
ajmri-5602	245	37	accounting	account	VERB
ajmri-5602	245	38	for	for	ADP
ajmri-5602	245	39	75.6	75.6	NUM
ajmri-5602	245	40	%	%	NOUN
ajmri-5602	245	41	,	,	PUNCT
ajmri-5602	245	42	76.5	76.5	NUM
ajmri-5602	245	43	%	%	NOUN
ajmri-5602	245	44	,	,	PUNCT
ajmri-5602	245	45	and	and	CCONJ
ajmri-5602	245	46	84.7	84.7	NUM
ajmri-5602	245	47	%	%	NOUN
ajmri-5602	245	48	of	of	ADP
ajmri-5602	245	49	the	the	DET
ajmri-5602	245	50	variance	variance	NOUN
ajmri-5602	245	51	,	,	PUNCT
ajmri-5602	245	52	respectively	respectively	ADV
ajmri-5602	245	53	.	.	PUNCT
ajmri-5602	246	1	specifically	specifically	ADV
ajmri-5602	246	2	,	,	PUNCT
ajmri-5602	246	3	each	each	DET
ajmri-5602	246	4	unit	unit	NOUN
ajmri-5602	246	5	increase	increase	VERB
ajmri-5602	246	6	in	in	ADP
ajmri-5602	246	7	investment	investment	NOUN
ajmri-5602	246	8	decision	decision	NOUN
ajmri-5602	246	9	and	and	CCONJ
ajmri-5602	246	10	net	net	ADJ
ajmri-5602	246	11	cash	cash	NOUN
ajmri-5602	246	12	flow	flow	NOUN
ajmri-5602	246	13	corresponds	correspond	VERB
ajmri-5602	246	14	to	to	ADP
ajmri-5602	246	15	increases	increase	NOUN
ajmri-5602	246	16	of	of	ADP
ajmri-5602	246	17	0.756	0.756	NUM
ajmri-5602	246	18	and	and	CCONJ
ajmri-5602	246	19	0.847	0.847	NUM
ajmri-5602	246	20	units	unit	NOUN
ajmri-5602	246	21	in	in	ADP
ajmri-5602	246	22	sustainability	sustainability	NOUN
ajmri-5602	246	23	,	,	PUNCT
ajmri-5602	246	24	highlighting	highlight	VERB
ajmri-5602	246	25	net	net	ADJ
ajmri-5602	246	26	cash	cash	NOUN
ajmri-5602	246	27	flow	flow	NOUN
ajmri-5602	246	28	as	as	ADP
ajmri-5602	246	29	the	the	DET
ajmri-5602	246	30	strongest	strong	ADJ
ajmri-5602	246	31	predictor	predictor	NOUN
ajmri-5602	246	32	.	.	PUNCT
ajmri-5602	247	1	this	this	PRON
ajmri-5602	247	2	aligns	align	VERB
ajmri-5602	247	3	with	with	ADP
ajmri-5602	247	4	research	research	NOUN
ajmri-5602	247	5	emphasizing	emphasize	VERB
ajmri-5602	247	6	that	that	SCONJ
ajmri-5602	247	7	profitability	profitability	NOUN
ajmri-5602	247	8	serves	serve	VERB
ajmri-5602	247	9	as	as	ADP
ajmri-5602	247	10	a	a	DET
ajmri-5602	247	11	crucial	crucial	ADJ
ajmri-5602	247	12	driver	driver	NOUN
ajmri-5602	247	13	of	of	ADP
ajmri-5602	247	14	sustainability	sustainability	NOUN
ajmri-5602	247	15	,	,	PUNCT
ajmri-5602	247	16	thereby	thereby	ADV
ajmri-5602	247	17	offering	offer	VERB
ajmri-5602	247	18	the	the	DET
ajmri-5602	247	19	necessary	necessary	ADJ
ajmri-5602	247	20	resources	resource	NOUN
ajmri-5602	247	21	for	for	ADP
ajmri-5602	247	22	reinvestment	reinvestment	NOUN
ajmri-5602	247	23	and	and	CCONJ
ajmri-5602	247	24	strength	strength	NOUN
ajmri-5602	247	25	(	(	PUNCT
ajmri-5602	247	26	tabet	tabet	NOUN
ajmri-5602	247	27	&	&	CCONJ
ajmri-5602	247	28	onyeukwu	onyeukwu	PROPN
ajmri-5602	247	29	,	,	PUNCT
ajmri-5602	247	30	2019	2019	NUM
ajmri-5602	247	31	;	;	PUNCT
ajmri-5602	247	32	afuberoh	afuberoh	VERB
ajmri-5602	247	33	,	,	PUNCT
ajmri-5602	247	34	2014	2014	NUM
ajmri-5602	247	35	)	)	PUNCT
ajmri-5602	247	36	.	.	PUNCT
ajmri-5602	248	1	favorable	favorable	ADJ
ajmri-5602	248	2	taxation	taxation	NOUN
ajmri-5602	248	3	policies	policy	NOUN
ajmri-5602	248	4	that	that	PRON
ajmri-5602	248	5	reduce	reduce	VERB
ajmri-5602	248	6	compliance	compliance	NOUN
ajmri-5602	248	7	costs	cost	NOUN
ajmri-5602	248	8	and	and	CCONJ
ajmri-5602	248	9	administrative	administrative	ADJ
ajmri-5602	248	10	burdens	burden	NOUN
ajmri-5602	248	11	enhance	enhance	VERB
ajmri-5602	248	12	profitability	profitability	NOUN
ajmri-5602	248	13	and	and	CCONJ
ajmri-5602	248	14	growth	growth	NOUN
ajmri-5602	248	15	(	(	PUNCT
ajmri-5602	248	16	mhango	mhango	NOUN
ajmri-5602	248	17	&	&	CCONJ
ajmri-5602	248	18	nayagam	nayagam	NOUN
ajmri-5602	248	19	,	,	PUNCT
ajmri-5602	248	20	2024	2024	NUM
ajmri-5602	248	21	;	;	PUNCT
ajmri-5602	248	22	ehis	ehis	PRON
ajmri-5602	248	23	et	et	NOUN
ajmri-5602	248	24	al	al	PROPN
ajmri-5602	248	25	.	.	PROPN
ajmri-5602	248	26	,	,	PUNCT
ajmri-5602	248	27	2022	2022	NUM
ajmri-5602	248	28	)	)	PUNCT
ajmri-5602	248	29	,	,	PUNCT
ajmri-5602	248	30	whereas	whereas	SCONJ
ajmri-5602	248	31	high	high	ADJ
ajmri-5602	248	32	tax	tax	NOUN
ajmri-5602	248	33	rates	rate	NOUN
ajmri-5602	248	34	and	and	CCONJ
ajmri-5602	248	35	complexity	complexity	NOUN
ajmri-5602	248	36	hinder	hinder	NOUN
ajmri-5602	248	37	profitability	profitability	NOUN
ajmri-5602	248	38	and	and	CCONJ
ajmri-5602	248	39	expansion	expansion	NOUN
ajmri-5602	248	40	,	,	PUNCT
ajmri-5602	248	41	especially	especially	ADV
ajmri-5602	248	42	in	in	ADP
ajmri-5602	248	43	emerging	emerge	VERB
ajmri-5602	248	44	economies	economy	NOUN
ajmri-5602	248	45	(	(	PUNCT
ajmri-5602	248	46	feya	feya	NOUN
ajmri-5602	248	47	et	et	PROPN
ajmri-5602	248	48	al	al	PROPN
ajmri-5602	248	49	.	.	PROPN
ajmri-5602	248	50	,	,	PUNCT
ajmri-5602	248	51	2025	2025	NUM
ajmri-5602	248	52	;	;	PUNCT
ajmri-5602	248	53	malatji	malatji	PROPN
ajmri-5602	248	54	et	et	PROPN
ajmri-5602	248	55	al	al	PROPN
ajmri-5602	248	56	.	.	PROPN
ajmri-5602	248	57	,	,	PUNCT
ajmri-5602	248	58	2021	2021	NUM
ajmri-5602	248	59	)	)	PUNCT
ajmri-5602	248	60	.	.	PUNCT
ajmri-5602	249	1	investment	investment	NOUN
ajmri-5602	249	2	decisions	decision	NOUN
ajmri-5602	249	3	depend	depend	VERB
ajmri-5602	249	4	heavily	heavily	ADV
ajmri-5602	249	5	on	on	ADP
ajmri-5602	249	6	capital	capital	NOUN
ajmri-5602	249	7	availability	availability	NOUN
ajmri-5602	249	8	and	and	CCONJ
ajmri-5602	249	9	a	a	DET
ajmri-5602	249	10	predictable	predictable	ADJ
ajmri-5602	249	11	business	business	NOUN
ajmri-5602	249	12	environment	environment	NOUN
ajmri-5602	249	13	,	,	PUNCT
ajmri-5602	249	14	with	with	ADP
ajmri-5602	249	15	tax	tax	NOUN
ajmri-5602	249	16	incentives	incentive	NOUN
ajmri-5602	249	17	and	and	CCONJ
ajmri-5602	249	18	simplified	simplified	ADJ
ajmri-5602	249	19	procedures	procedure	NOUN
ajmri-5602	249	20	fostering	foster	VERB
ajmri-5602	249	21	reinvestment	reinvestment	NOUN
ajmri-5602	249	22	and	and	CCONJ
ajmri-5602	249	23	competitiveness	competitiveness	NOUN
ajmri-5602	249	24	(	(	PUNCT
ajmri-5602	249	25	ehis	ehis	NOUN
ajmri-5602	249	26	et	et	NOUN
ajmri-5602	249	27	al	al	PROPN
ajmri-5602	249	28	.	.	PROPN
ajmri-5602	249	29	,	,	PUNCT
ajmri-5602	249	30	2022	2022	NUM
ajmri-5602	249	31	;	;	PUNCT
ajmri-5602	249	32	the	the	DET
ajmri-5602	249	33	impact	impact	NOUN
ajmri-5602	249	34	of	of	ADP
ajmri-5602	249	35	fiscal	fiscal	ADJ
ajmri-5602	249	36	policies	policy	NOUN
ajmri-5602	249	37	,	,	PUNCT
ajmri-5602	249	38	2022	2022	NUM
ajmri-5602	249	39	)	)	PUNCT
ajmri-5602	249	40	.	.	PUNCT
ajmri-5602	250	1	conversely	conversely	ADV
ajmri-5602	250	2	,	,	PUNCT
ajmri-5602	250	3	unpredictable	unpredictable	ADJ
ajmri-5602	250	4	tax	tax	NOUN
ajmri-5602	250	5	liabilities	liability	NOUN
ajmri-5602	250	6	reduce	reduce	VERB
ajmri-5602	250	7	liquidity	liquidity	NOUN
ajmri-5602	250	8	and	and	CCONJ
ajmri-5602	250	9	delay	delay	NOUN
ajmri-5602	250	10	growth	growth	NOUN
ajmri-5602	250	11	(	(	PUNCT
ajmri-5602	250	12	ehis	ehis	NOUN
ajmri-5602	250	13	et	et	NOUN
ajmri-5602	250	14	al	al	PROPN
ajmri-5602	250	15	.	.	PROPN
ajmri-5602	250	16	,	,	PUNCT
ajmri-5602	250	17	2022	2022	NUM
ajmri-5602	250	18	;	;	PUNCT
ajmri-5602	250	19	erosa	erosa	PROPN
ajmri-5602	250	20	&	&	CCONJ
ajmri-5602	250	21	gonzález	gonzález	PROPN
ajmri-5602	250	22	,	,	PUNCT
ajmri-5602	250	23	2019	2019	NUM
ajmri-5602	250	24	)	)	PUNCT
ajmri-5602	250	25	.	.	PUNCT
ajmri-5602	251	1	net	net	ADJ
ajmri-5602	251	2	cash	cash	NOUN
ajmri-5602	251	3	flow	flow	NOUN
ajmri-5602	251	4	serves	serve	VERB
ajmri-5602	251	5	as	as	ADP
ajmri-5602	251	6	a	a	DET
ajmri-5602	251	7	direct	direct	ADJ
ajmri-5602	251	8	measure	measure	NOUN
ajmri-5602	251	9	of	of	ADP
ajmri-5602	251	10	sustainability	sustainability	NOUN
ajmri-5602	251	11	,	,	PUNCT
ajmri-5602	251	12	enabling	enable	VERB
ajmri-5602	251	13	firms	firm	NOUN
ajmri-5602	251	14	to	to	PART
ajmri-5602	251	15	meet	meet	VERB
ajmri-5602	251	16	obligations	obligation	NOUN
ajmri-5602	251	17	and	and	CCONJ
ajmri-5602	251	18	invest	invest	VERB
ajmri-5602	251	19	despite	despite	SCONJ
ajmri-5602	251	20	revenue	revenue	NOUN
ajmri-5602	251	21	fluctuations	fluctuation	NOUN
ajmri-5602	251	22	(	(	PUNCT
ajmri-5602	251	23	feya	feya	NOUN
ajmri-5602	251	24	et	et	PROPN
ajmri-5602	251	25	al	al	PROPN
ajmri-5602	251	26	.	.	PROPN
ajmri-5602	251	27	,	,	PUNCT
ajmri-5602	251	28	2025	2025	NUM
ajmri-5602	251	29	;	;	PUNCT
ajmri-5602	251	30	ehis	ehis	PRON
ajmri-5602	251	31	et	et	NOUN
ajmri-5602	251	32	al	al	PROPN
ajmri-5602	251	33	.	.	PROPN
ajmri-5602	251	34	,	,	PUNCT
ajmri-5602	251	35	2022	2022	NUM
ajmri-5602	251	36	)	)	PUNCT
ajmri-5602	251	37	.	.	PUNCT
ajmri-5602	252	1	complex	complex	ADJ
ajmri-5602	252	2	tax	tax	NOUN
ajmri-5602	252	3	obligations	obligation	NOUN
ajmri-5602	252	4	threaten	threaten	VERB
ajmri-5602	252	5	cash	cash	NOUN
ajmri-5602	252	6	flow	flow	NOUN
ajmri-5602	252	7	,	,	PUNCT
ajmri-5602	252	8	but	but	CCONJ
ajmri-5602	252	9	reforms	reform	NOUN
ajmri-5602	252	10	that	that	PRON
ajmri-5602	252	11	reduce	reduce	VERB
ajmri-5602	252	12	bureaucracy	bureaucracy	NOUN
ajmri-5602	252	13	enhance	enhance	VERB
ajmri-5602	252	14	liquidity	liquidity	NOUN
ajmri-5602	252	15	(	(	PUNCT
ajmri-5602	252	16	malatji	malatji	NOUN
ajmri-5602	252	17	et	et	PROPN
ajmri-5602	252	18	al	al	PROPN
ajmri-5602	252	19	.	.	PROPN
ajmri-5602	252	20	,	,	PUNCT
ajmri-5602	252	21	2021	2021	NUM
ajmri-5602	252	22	;	;	PUNCT
ajmri-5602	252	23	sato	sato	PROPN
ajmri-5602	252	24	et	et	PROPN
ajmri-5602	252	25	al	al	PROPN
ajmri-5602	252	26	.	.	PROPN
ajmri-5602	252	27	,	,	PUNCT
ajmri-5602	252	28	2021	2021	NUM
ajmri-5602	252	29	)	)	PUNCT
ajmri-5602	252	30	.	.	PUNCT
ajmri-5602	253	1	to	to	PART
ajmri-5602	253	2	promote	promote	VERB
ajmri-5602	253	3	sustainability	sustainability	NOUN
ajmri-5602	253	4	,	,	PUNCT
ajmri-5602	253	5	taxation	taxation	NOUN
ajmri-5602	253	6	policies	policy	NOUN
ajmri-5602	253	7	should	should	AUX
ajmri-5602	253	8	prioritize	prioritize	VERB
ajmri-5602	253	9	profitability	profitability	NOUN
ajmri-5602	253	10	,	,	PUNCT
ajmri-5602	253	11	investment	investment	NOUN
ajmri-5602	253	12	support	support	NOUN
ajmri-5602	253	13	,	,	PUNCT
ajmri-5602	253	14	and	and	CCONJ
ajmri-5602	253	15	cash	cash	NOUN
ajmri-5602	253	16	flow	flow	NOUN
ajmri-5602	253	17	protection	protection	NOUN
ajmri-5602	253	18	through	through	ADP
ajmri-5602	253	19	reduced	reduce	VERB
ajmri-5602	253	20	rates	rate	NOUN
ajmri-5602	253	21	,	,	PUNCT
ajmri-5602	253	22	simplified	simplified	ADJ
ajmri-5602	253	23	compliance	compliance	NOUN
ajmri-5602	253	24	,	,	PUNCT
ajmri-5602	253	25	and	and	CCONJ
ajmri-5602	253	26	targeted	target	VERB
ajmri-5602	253	27	incentives	incentive	NOUN
ajmri-5602	253	28	(	(	PUNCT
ajmri-5602	253	29	mhango	mhango	NOUN
ajmri-5602	253	30	&	&	CCONJ
ajmri-5602	253	31	nayagam	nayagam	NOUN
ajmri-5602	253	32	,	,	PUNCT
ajmri-5602	253	33	2024	2024	NUM
ajmri-5602	253	34	;	;	PUNCT
ajmri-5602	253	35	edori	edori	PROPN
ajmri-5602	253	36	&	&	CCONJ
ajmri-5602	253	37	des	des	PROPN
ajmri-5602	253	38	-	-	PROPN
ajmri-5602	253	39	wosu	wosu	NOUN
ajmri-5602	253	40	,	,	PUNCT
ajmri-5602	253	41	2024	2024	NUM
ajmri-5602	253	42	)	)	PUNCT
ajmri-5602	253	43	.	.	PUNCT
ajmri-5602	254	1	institutional	institutional	ADJ
ajmri-5602	254	2	support	support	NOUN
ajmri-5602	254	3	,	,	PUNCT
ajmri-5602	254	4	including	include	VERB
ajmri-5602	254	5	taxpayer	taxpayer	NOUN
ajmri-5602	254	6	education	education	NOUN
ajmri-5602	254	7	and	and	CCONJ
ajmri-5602	254	8	digital	digital	ADJ
ajmri-5602	254	9	platforms	platform	NOUN
ajmri-5602	254	10	,	,	PUNCT
ajmri-5602	254	11	further	far	ADV
ajmri-5602	254	12	reduces	reduce	VERB
ajmri-5602	254	13	burdens	burden	NOUN
ajmri-5602	254	14	,	,	PUNCT
ajmri-5602	254	15	enabling	enable	VERB
ajmri-5602	254	16	mes	me	NOUN
ajmri-5602	254	17	to	to	PART
ajmri-5602	254	18	focus	focus	VERB
ajmri-5602	254	19	on	on	ADP
ajmri-5602	254	20	financial	financial	ADJ
ajmri-5602	254	21	management	management	NOUN
ajmri-5602	254	22	and	and	CCONJ
ajmri-5602	254	23	strategic	strategic	ADJ
ajmri-5602	254	24	investments	investment	NOUN
ajmri-5602	254	25	within	within	ADP
ajmri-5602	254	26	a	a	DET
ajmri-5602	254	27	stable	stable	ADJ
ajmri-5602	254	28	tax	tax	NOUN
ajmri-5602	254	29	environment	environment	NOUN
ajmri-5602	254	30	(	(	PUNCT
ajmri-5602	254	31	simiyu	simiyu	NOUN
ajmri-5602	254	32	,	,	PUNCT
ajmri-5602	254	33	2024	2024	NUM
ajmri-5602	254	34	;	;	PUNCT
ajmri-5602	254	35	twamzihirwa	twamzihirwa	NOUN
ajmri-5602	254	36	&	&	CCONJ
ajmri-5602	254	37	mwesiga	mwesiga	PROPN
ajmri-5602	254	38	,	,	PUNCT
ajmri-5602	254	39	2024	2024	NUM
ajmri-5602	254	40	;	;	PUNCT
ajmri-5602	254	41	bhalla	bhalla	PROPN
ajmri-5602	254	42	et	et	PROPN
ajmri-5602	254	43	al	al	PROPN
ajmri-5602	254	44	.	.	PROPN
ajmri-5602	254	45	,	,	PUNCT
ajmri-5602	254	46	2022	2022	NUM
ajmri-5602	254	47	;	;	PUNCT
ajmri-5602	254	48	malabanan	malabanan	PROPN
ajmri-5602	254	49	et	et	PROPN
ajmri-5602	254	50	al	al	PROPN
ajmri-5602	254	51	.	.	PROPN
ajmri-5602	254	52	,	,	PUNCT
ajmri-5602	254	53	2024	2024	NUM
ajmri-5602	254	54	)	)	PUNCT
ajmri-5602	254	55	.	.	PUNCT
ajmri-5602	255	1	causal	causal	ADJ
ajmri-5602	255	2	effect	effect	NOUN
ajmri-5602	255	3	of	of	ADP
ajmri-5602	255	4	tax	tax	NOUN
ajmri-5602	255	5	compliance	compliance	NOUN
ajmri-5602	255	6	on	on	ADP
ajmri-5602	255	7	sustainability	sustainability	NOUN
ajmri-5602	255	8	the	the	DET
ajmri-5602	255	9	results	result	NOUN
ajmri-5602	255	10	of	of	ADP
ajmri-5602	255	11	the	the	DET
ajmri-5602	255	12	causal	causal	ADJ
ajmri-5602	255	13	relationships	relationship	NOUN
ajmri-5602	255	14	between	between	ADP
ajmri-5602	255	15	tax	tax	NOUN
ajmri-5602	255	16	compliance	compliance	NOUN
ajmri-5602	255	17	and	and	CCONJ
ajmri-5602	255	18	sustainability	sustainability	NOUN
ajmri-5602	255	19	growth	growth	NOUN
ajmri-5602	255	20	indicators	indicator	NOUN
ajmri-5602	255	21	,	,	PUNCT
ajmri-5602	255	22	highlighting	highlight	VERB
ajmri-5602	255	23	the	the	DET
ajmri-5602	255	24	effect	effect	NOUN
ajmri-5602	255	25	of	of	ADP
ajmri-5602	255	26	the	the	DET
ajmri-5602	255	27	subscales	subscale	NOUN
ajmri-5602	255	28	of	of	ADP
ajmri-5602	255	29	tax	tax	NOUN
ajmri-5602	255	30	compliance	compliance	NOUN
ajmri-5602	255	31	on	on	ADP
ajmri-5602	255	32	sustainability	sustainability	NOUN
ajmri-5602	255	33	growth	growth	NOUN
ajmri-5602	255	34	indicators	indicator	NOUN
ajmri-5602	255	35	.	.	PUNCT
ajmri-5602	256	1	the	the	DET
ajmri-5602	256	2	regression	regression	NOUN
ajmri-5602	256	3	result	result	VERB
ajmri-5602	256	4	in	in	ADP
ajmri-5602	256	5	table	table	NOUN
ajmri-5602	256	6	1	1	NUM
ajmri-5602	256	7	indicates	indicate	VERB
ajmri-5602	256	8	that	that	SCONJ
ajmri-5602	256	9	revenue	revenue	NOUN
ajmri-5602	256	10	allocation	allocation	NOUN
ajmri-5602	256	11	has	have	VERB
ajmri-5602	256	12	a	a	DET
ajmri-5602	256	13	statistically	statistically	ADV
ajmri-5602	256	14	significant	significant	ADJ
ajmri-5602	256	15	positive	positive	ADJ
ajmri-5602	256	16	effect	effect	NOUN
ajmri-5602	256	17	on	on	ADP
ajmri-5602	256	18	tax	tax	NOUN
ajmri-5602	256	19	compliance	compliance	NOUN
ajmri-5602	256	20	(	(	PUNCT
ajmri-5602	256	21	β	β	X
ajmri-5602	256	22	=	=	NOUN
ajmri-5602	256	23	.996	.996	NOUN
ajmri-5602	256	24	,	,	PUNCT
ajmri-5602	256	25	p=.000	p=.000	PROPN
ajmri-5602	256	26	)	)	PUNCT
ajmri-5602	256	27	.	.	PUNCT
ajmri-5602	257	1	the	the	DET
ajmri-5602	257	2	model	model	NOUN
ajmri-5602	257	3	explains	explain	VERB
ajmri-5602	257	4	99.6	99.6	NUM
ajmri-5602	257	5	%	%	NOUN
ajmri-5602	257	6	of	of	ADP
ajmri-5602	257	7	the	the	DET
ajmri-5602	257	8	variance	variance	NOUN
ajmri-5602	257	9	in	in	ADP
ajmri-5602	257	10	tax	tax	NOUN
ajmri-5602	257	11	compliance	compliance	NOUN
ajmri-5602	257	12	(	(	PUNCT
ajmri-5602	257	13	adjusted	adjust	VERB
ajmri-5602	257	14	r2	r2	NOUN
ajmri-5602	257	15	=	=	PRON
ajmri-5602	257	16	.996	.996	NUM
ajmri-5602	257	17	,	,	PUNCT
ajmri-5602	257	18	f(1,142	f(1,142	PROPN
ajmri-5602	257	19	)	)	PUNCT
ajmri-5602	257	20	=	=	SYM
ajmri-5602	257	21	39067.95	39067.95	NUM
ajmri-5602	257	22	,	,	PUNCT
ajmri-5602	257	23	p=.000	p=.000	NOUN
ajmri-5602	257	24	)	)	PUNCT
ajmri-5602	257	25	.	.	PUNCT
ajmri-5602	258	1	this	this	PRON
ajmri-5602	258	2	means	mean	VERB
ajmri-5602	258	3	that	that	SCONJ
ajmri-5602	258	4	for	for	SCONJ
ajmri-5602	258	5	every	every	DET
ajmri-5602	258	6	unit	unit	NOUN
ajmri-5602	258	7	increase	increase	NOUN
ajmri-5602	258	8	in	in	ADP
ajmri-5602	258	9	revenue	revenue	NOUN
ajmri-5602	258	10	allocation	allocation	NOUN
ajmri-5602	258	11	,	,	PUNCT
ajmri-5602	258	12	tax	tax	NOUN
ajmri-5602	258	13	compliance	compliance	NOUN
ajmri-5602	258	14	is	be	AUX
ajmri-5602	258	15	expected	expect	VERB
ajmri-5602	258	16	to	to	PART
ajmri-5602	258	17	increase	increase	VERB
ajmri-5602	258	18	by	by	ADP
ajmri-5602	258	19	.998	.998	NUM
ajmri-5602	258	20	units	unit	NOUN
ajmri-5602	258	21	.	.	PUNCT
ajmri-5602	259	1	table	table	NOUN
ajmri-5602	259	2	1	1	NUM
ajmri-5602	259	3	:	:	PUNCT
ajmri-5602	259	4	anova	anova	PROPN
ajmri-5602	259	5	and	and	CCONJ
ajmri-5602	259	6	regression	regression	VERB
ajmri-5602	259	7	coefficients	coefficient	NOUN
ajmri-5602	259	8	for	for	ADP
ajmri-5602	259	9	the	the	DET
ajmri-5602	259	10	effect	effect	NOUN
ajmri-5602	259	11	of	of	ADP
ajmri-5602	259	12	revenue	revenue	NOUN
ajmri-5602	259	13	allocation	allocation	NOUN
ajmri-5602	259	14	on	on	ADP
ajmri-5602	259	15	tax	tax	NOUN
ajmri-5602	259	16	compliance	compliance	NOUN
ajmri-5602	259	17	anova	anova	PROPN
ajmri-5602	259	18	sum	sum	NOUN
ajmri-5602	259	19	of	of	ADP
ajmri-5602	259	20	squares	square	NOUN
ajmri-5602	260	1	df	df	PROPN
ajmri-5602	260	2	mean	mean	PROPN
ajmri-5602	260	3	square	square	PROPN
ajmri-5602	260	4	f	f	PROPN
ajmri-5602	260	5	sig	sig	NOUN
ajmri-5602	260	6	regression	regression	VERB
ajmri-5602	260	7	27.757	27.757	NUM
ajmri-5602	260	8	1	1	NUM
ajmri-5602	260	9	27.757	27.757	NUM
ajmri-5602	260	10	39067.953	39067.953	NUM
ajmri-5602	260	11	.000	.000	NUM
ajmri-5602	260	12	residual	residual	ADJ
ajmri-5602	260	13	.101	.101	NUM
ajmri-5602	260	14	142	142	NUM
ajmri-5602	260	15	.001	.001	NUM
ajmri-5602	260	16	total	total	ADJ
ajmri-5602	260	17	27.858	27.858	NUM
ajmri-5602	260	18	143	143	NUM
ajmri-5602	260	19	coefficients	coefficient	NOUN
ajmri-5602	260	20	unstandardized	unstandardized	ADJ
ajmri-5602	260	21	b	b	PROPN
ajmri-5602	260	22	coefficients	coefficient	NOUN
ajmri-5602	260	23	std	std	PROPN
ajmri-5602	260	24	.	.	PUNCT
ajmri-5602	261	1	error	error	NOUN
ajmri-5602	261	2	standardized	standardize	VERB
ajmri-5602	261	3	coefficients	coefficient	NOUN
ajmri-5602	261	4	beta	beta	PROPN
ajmri-5602	261	5	sig	sig	NOUN
ajmri-5602	261	6	.	.	PUNCT
ajmri-5602	262	1	95	95	NUM
ajmri-5602	262	2	%	%	NOUN
ajmri-5602	262	3	confidence	confidence	NOUN
ajmri-5602	262	4	interval	interval	NOUN
ajmri-5602	262	5	lower	lower	ADV
ajmri-5602	262	6	bound	bind	VERB
ajmri-5602	262	7	upper	upper	ADJ
ajmri-5602	262	8	bound	bind	VERB
ajmri-5602	262	9	(	(	PUNCT
ajmri-5602	262	10	constant	constant	ADJ
ajmri-5602	262	11	)	)	PUNCT
ajmri-5602	262	12	-.031	-.031	PROPN
ajmri-5602	262	13	.017	.017	NUM
ajmri-5602	262	14	-1.875	-1.875	NUM
ajmri-5602	262	15	.063	.063	NUM
ajmri-5602	263	1	-.065	-.065	PROPN
ajmri-5602	263	2	.002	.002	NUM
ajmri-5602	263	3	revenue	revenue	NOUN
ajmri-5602	263	4	allocation	allocation	NOUN
ajmri-5602	263	5	1.009	1.009	NUM
ajmri-5602	263	6	.005	.005	NUM
ajmri-5602	263	7	.998	.998	NUM
ajmri-5602	263	8	197.656	197.656	NUM
ajmri-5602	263	9	.000	.000	NUM
ajmri-5602	263	10	.999	.999	NUM
ajmri-5602	263	11	1.019	1.019	NUM
ajmri-5602	263	12	a	a	DET
ajmri-5602	263	13	multivariate	multivariate	NOUN
ajmri-5602	263	14	general	general	ADJ
ajmri-5602	263	15	linear	linear	PROPN
ajmri-5602	263	16	model	model	NOUN
ajmri-5602	263	17	(	(	PUNCT
ajmri-5602	263	18	glm	glm	PROPN
ajmri-5602	263	19	)	)	PUNCT
ajmri-5602	263	20	was	be	AUX
ajmri-5602	263	21	employed	employ	VERB
ajmri-5602	263	22	to	to	PART
ajmri-5602	263	23	investigate	investigate	VERB
ajmri-5602	263	24	the	the	DET
ajmri-5602	263	25	effects	effect	NOUN
ajmri-5602	263	26	of	of	ADP
ajmri-5602	263	27	revenue	revenue	NOUN
ajmri-5602	263	28	allocation	allocation	NOUN
ajmri-5602	263	29	and	and	CCONJ
ajmri-5602	263	30	progressive	progressive	ADJ
ajmri-5602	263	31	taxation	taxation	NOUN
ajmri-5602	263	32	on	on	ADP
ajmri-5602	263	33	three	three	NUM
ajmri-5602	263	34	dependent	dependent	ADJ
ajmri-5602	263	35	variables	variable	NOUN
ajmri-5602	263	36	:	:	PUNCT
ajmri-5602	263	37	profitability	profitability	NOUN
ajmri-5602	263	38	,	,	PUNCT
ajmri-5602	263	39	investment	investment	NOUN
ajmri-5602	263	40	decisions	decision	NOUN
ajmri-5602	263	41	,	,	PUNCT
ajmri-5602	263	42	and	and	CCONJ
ajmri-5602	263	43	net	net	ADJ
ajmri-5602	263	44	cash	cash	NOUN
ajmri-5602	263	45	flow	flow	NOUN
ajmri-5602	263	46	.	.	PUNCT
ajmri-5602	264	1	the	the	DET
ajmri-5602	264	2	multivariate	multivariate	NOUN
ajmri-5602	264	3	analysis	analysis	NOUN
ajmri-5602	264	4	in	in	ADP
ajmri-5602	264	5	table	table	NOUN
ajmri-5602	264	6	2	2	NUM
ajmri-5602	264	7	revealed	reveal	VERB
ajmri-5602	264	8	significant	significant	ADJ
ajmri-5602	264	9	main	main	ADJ
ajmri-5602	264	10	effects	effect	NOUN
ajmri-5602	264	11	for	for	ADP
ajmri-5602	264	12	both	both	CCONJ
ajmri-5602	264	13	independent	independent	ADJ
ajmri-5602	264	14	variables	variable	NOUN
ajmri-5602	264	15	.	.	PUNCT
ajmri-5602	265	1	the	the	DET
ajmri-5602	265	2	intercept	intercept	NOUN
ajmri-5602	265	3	pa	pa	PROPN
ajmri-5602	265	4	ge	ge	PROPN
ajmri-5602	265	5	82	82	NUM
ajmri-5602	265	6	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	265	7	am	am	NOUN
ajmri-5602	265	8	.	.	PUNCT
ajmri-5602	266	1	j.	j.	PROPN
ajmri-5602	266	2	multidis	multidis	PROPN
ajmri-5602	266	3	.	.	PUNCT
ajmri-5602	267	1	res	re	NOUN
ajmri-5602	267	2	.	.	PUNCT
ajmri-5602	268	1	innov	innov	PROPN
ajmri-5602	268	2	.	.	PUNCT
ajmri-5602	269	1	4(5	4(5	NUM
ajmri-5602	269	2	)	)	PUNCT
ajmri-5602	270	1	74	74	NUM
ajmri-5602	270	2	-	-	SYM
ajmri-5602	270	3	88	88	NUM
ajmri-5602	270	4	,	,	PUNCT
ajmri-5602	270	5	2025	2025	NUM
ajmri-5602	270	6	effect	effect	NOUN
ajmri-5602	270	7	indicates	indicate	VERB
ajmri-5602	270	8	highly	highly	ADV
ajmri-5602	270	9	significant	significant	ADJ
ajmri-5602	270	10	,	,	PUNCT
ajmri-5602	270	11	large	large	ADJ
ajmri-5602	270	12	multivariate	multivariate	NOUN
ajmri-5602	270	13	effects	effect	NOUN
ajmri-5602	270	14	,	,	PUNCT
ajmri-5602	270	15	with	with	ADP
ajmri-5602	270	16	pillai	pillai	PROPN
ajmri-5602	270	17	’s	’s	PART
ajmri-5602	270	18	trace	trace	NOUN
ajmri-5602	270	19	(	(	PUNCT
ajmri-5602	270	20	v	v	NOUN
ajmri-5602	270	21	)	)	PUNCT
ajmri-5602	270	22	=	=	SYM
ajmri-5602	270	23	0.592	0.592	NUM
ajmri-5602	270	24	,	,	PUNCT
ajmri-5602	270	25	f(3	f(3	PROPN
ajmri-5602	270	26	,	,	PUNCT
ajmri-5602	270	27	48	48	NUM
ajmri-5602	270	28	)	)	PUNCT
ajmri-5602	270	29	=	=	SYM
ajmri-5602	271	1	23.237	23.237	NUM
ajmri-5602	271	2	,	,	PUNCT
ajmri-5602	271	3	p	p	X
ajmri-5602	271	4	<	<	X
ajmri-5602	271	5	0.001	0.001	NUM
ajmri-5602	271	6	,	,	PUNCT
ajmri-5602	271	7	partial	partial	ADJ
ajmri-5602	271	8	η²	η²	PROPN
ajmri-5602	271	9	=	=	SYM
ajmri-5602	271	10	0.592	0.592	NUM
ajmri-5602	271	11	,	,	PUNCT
ajmri-5602	271	12	and	and	CCONJ
ajmri-5602	271	13	observed	observed	ADJ
ajmri-5602	271	14	power	power	NOUN
ajmri-5602	271	15	=	=	NOUN
ajmri-5602	271	16	1.000	1.000	NUM
ajmri-5602	271	17	.	.	PUNCT
ajmri-5602	272	1	this	this	PRON
ajmri-5602	272	2	confirms	confirm	VERB
ajmri-5602	272	3	that	that	SCONJ
ajmri-5602	272	4	the	the	DET
ajmri-5602	272	5	dependent	dependent	ADJ
ajmri-5602	272	6	variables	variable	NOUN
ajmri-5602	272	7	have	have	VERB
ajmri-5602	272	8	significant	significant	ADJ
ajmri-5602	272	9	non	non	ADJ
ajmri-5602	272	10	-	-	ADJ
ajmri-5602	272	11	zero	zero	NUM
ajmri-5602	272	12	means	mean	NOUN
ajmri-5602	272	13	when	when	SCONJ
ajmri-5602	272	14	predictors	predictor	NOUN
ajmri-5602	272	15	are	be	AUX
ajmri-5602	272	16	at	at	ADP
ajmri-5602	272	17	reference	reference	NOUN
ajmri-5602	272	18	levels	level	NOUN
ajmri-5602	272	19	.	.	PUNCT
ajmri-5602	273	1	revenue	revenue	NOUN
ajmri-5602	273	2	allocation	allocation	NOUN
ajmri-5602	273	3	had	have	VERB
ajmri-5602	273	4	a	a	DET
ajmri-5602	273	5	significant	significant	ADJ
ajmri-5602	273	6	multivariate	multivariate	NOUN
ajmri-5602	273	7	effect	effect	NOUN
ajmri-5602	273	8	on	on	ADP
ajmri-5602	273	9	the	the	DET
ajmri-5602	273	10	combined	combine	VERB
ajmri-5602	273	11	dependent	dependent	ADJ
ajmri-5602	273	12	variables	variable	NOUN
ajmri-5602	273	13	,	,	PUNCT
ajmri-5602	273	14	as	as	SCONJ
ajmri-5602	273	15	indicated	indicate	VERB
ajmri-5602	273	16	by	by	ADP
ajmri-5602	273	17	pillai	pillai	PROPN
ajmri-5602	273	18	’s	’s	PART
ajmri-5602	273	19	trace	trace	NOUN
ajmri-5602	273	20	(	(	PUNCT
ajmri-5602	273	21	v	v	NOUN
ajmri-5602	273	22	)	)	PUNCT
ajmri-5602	273	23	=	=	SYM
ajmri-5602	273	24	.216	.216	NUM
ajmri-5602	273	25	,	,	PUNCT
ajmri-5602	273	26	f(3	f(3	PROPN
ajmri-5602	273	27	,	,	PUNCT
ajmri-5602	273	28	48	48	NUM
ajmri-5602	273	29	)	)	PUNCT
ajmri-5602	273	30	=	=	SYM
ajmri-5602	273	31	4.402	4.402	NUM
ajmri-5602	273	32	,	,	PUNCT
ajmri-5602	273	33	p	p	X
ajmri-5602	273	34	=	=	NOUN
ajmri-5602	273	35	.008	.008	NUM
ajmri-5602	273	36	,	,	PUNCT
ajmri-5602	273	37	partial	partial	ADJ
ajmri-5602	273	38	η²	η²	PROPN
ajmri-5602	273	39	=	=	PUNCT
ajmri-5602	273	40	.216	.216	NUM
ajmri-5602	273	41	,	,	PUNCT
ajmri-5602	273	42	and	and	CCONJ
ajmri-5602	273	43	an	an	DET
ajmri-5602	273	44	observed	observed	ADJ
ajmri-5602	273	45	power	power	NOUN
ajmri-5602	273	46	of	of	ADP
ajmri-5602	273	47	.846	.846	NUM
ajmri-5602	273	48	.	.	PUNCT
ajmri-5602	274	1	similarly	similarly	ADV
ajmri-5602	274	2	,	,	PUNCT
ajmri-5602	274	3	progressive	progressive	ADJ
ajmri-5602	274	4	taxation	taxation	NOUN
ajmri-5602	274	5	showed	show	VERB
ajmri-5602	274	6	a	a	DET
ajmri-5602	274	7	significant	significant	ADJ
ajmri-5602	274	8	large	large	ADJ
ajmri-5602	274	9	multivariate	multivariate	NOUN
ajmri-5602	274	10	effect	effect	NOUN
ajmri-5602	274	11	,	,	PUNCT
ajmri-5602	274	12	as	as	SCONJ
ajmri-5602	274	13	indicated	indicate	VERB
ajmri-5602	274	14	by	by	ADP
ajmri-5602	274	15	pillai	pillai	PROPN
ajmri-5602	274	16	’s	’s	PART
ajmri-5602	274	17	trace	trace	NOUN
ajmri-5602	274	18	(	(	PUNCT
ajmri-5602	274	19	v	v	NOUN
ajmri-5602	274	20	)	)	PUNCT
ajmri-5602	274	21	=	=	SYM
ajmri-5602	274	22	0.231	0.231	NUM
ajmri-5602	274	23	,	,	PUNCT
ajmri-5602	274	24	f(3	f(3	PROPN
ajmri-5602	274	25	,	,	PUNCT
ajmri-5602	274	26	48	48	NUM
ajmri-5602	274	27	)	)	PUNCT
ajmri-5602	274	28	=	=	SYM
ajmri-5602	274	29	4.819	4.819	NUM
ajmri-5602	274	30	,	,	PUNCT
ajmri-5602	274	31	p	p	NOUN
ajmri-5602	274	32	=	=	NOUN
ajmri-5602	274	33	0.005	0.005	NUM
ajmri-5602	274	34	,	,	PUNCT
ajmri-5602	274	35	partial	partial	ADJ
ajmri-5602	274	36	η²	η²	PROPN
ajmri-5602	274	37	=	=	SYM
ajmri-5602	274	38	0.231	0.231	NUM
ajmri-5602	274	39	,	,	PUNCT
ajmri-5602	274	40	and	and	CCONJ
ajmri-5602	274	41	an	an	DET
ajmri-5602	274	42	observed	observed	ADJ
ajmri-5602	274	43	power	power	NOUN
ajmri-5602	274	44	of	of	ADP
ajmri-5602	274	45	0.879	0.879	NUM
ajmri-5602	274	46	.	.	PUNCT
ajmri-5602	275	1	the	the	DET
ajmri-5602	275	2	combined	combined	ADJ
ajmri-5602	275	3	predictors	predictor	NOUN
ajmri-5602	275	4	explain	explain	VERB
ajmri-5602	275	5	59.2	59.2	NUM
ajmri-5602	275	6	%	%	NOUN
ajmri-5602	275	7	of	of	ADP
ajmri-5602	275	8	the	the	DET
ajmri-5602	275	9	combined	combine	VERB
ajmri-5602	275	10	variance	variance	NOUN
ajmri-5602	275	11	of	of	ADP
ajmri-5602	275	12	the	the	DET
ajmri-5602	275	13	outcome	outcome	NOUN
ajmri-5602	275	14	variables	variable	NOUN
ajmri-5602	275	15	.	.	PUNCT
ajmri-5602	276	1	while	while	SCONJ
ajmri-5602	276	2	revenue	revenue	NOUN
ajmri-5602	276	3	allocation	allocation	NOUN
ajmri-5602	276	4	explains	explain	VERB
ajmri-5602	276	5	21.6	21.6	NUM
ajmri-5602	276	6	%	%	NOUN
ajmri-5602	276	7	in	in	ADP
ajmri-5602	276	8	the	the	DET
ajmri-5602	276	9	variance	variance	NOUN
ajmri-5602	276	10	,	,	PUNCT
ajmri-5602	276	11	progressive	progressive	ADJ
ajmri-5602	276	12	taxation	taxation	NOUN
ajmri-5602	276	13	accounted	account	VERB
ajmri-5602	276	14	for	for	ADP
ajmri-5602	276	15	23.1	23.1	NUM
ajmri-5602	276	16	%	%	NOUN
ajmri-5602	276	17	.	.	PUNCT
ajmri-5602	277	1	the	the	DET
ajmri-5602	277	2	effect	effect	NOUN
ajmri-5602	277	3	sizes	size	NOUN
ajmri-5602	277	4	are	be	AUX
ajmri-5602	277	5	substantial	substantial	ADJ
ajmri-5602	277	6	(	(	PUNCT
ajmri-5602	277	7	21.6	21.6	NUM
ajmri-5602	277	8	%	%	NOUN
ajmri-5602	277	9	and	and	CCONJ
ajmri-5602	277	10	23.1	23.1	NUM
ajmri-5602	277	11	%	%	NOUN
ajmri-5602	277	12	)	)	PUNCT
ajmri-5602	277	13	,	,	PUNCT
ajmri-5602	277	14	indicating	indicate	VERB
ajmri-5602	277	15	that	that	SCONJ
ajmri-5602	277	16	these	these	DET
ajmri-5602	277	17	predictors	predictor	NOUN
ajmri-5602	277	18	have	have	VERB
ajmri-5602	277	19	a	a	DET
ajmri-5602	277	20	meaningful	meaningful	ADJ
ajmri-5602	277	21	influence	influence	NOUN
ajmri-5602	277	22	on	on	ADP
ajmri-5602	277	23	the	the	DET
ajmri-5602	277	24	outcomes	outcome	NOUN
ajmri-5602	277	25	when	when	SCONJ
ajmri-5602	277	26	considered	consider	VERB
ajmri-5602	277	27	together	together	ADV
ajmri-5602	277	28	.	.	PUNCT
ajmri-5602	278	1	the	the	DET
ajmri-5602	278	2	results	result	NOUN
ajmri-5602	278	3	indicate	indicate	VERB
ajmri-5602	278	4	that	that	SCONJ
ajmri-5602	278	5	both	both	DET
ajmri-5602	278	6	perceptions	perception	NOUN
ajmri-5602	278	7	of	of	ADP
ajmri-5602	278	8	revenue	revenue	NOUN
ajmri-5602	278	9	allocation	allocation	NOUN
ajmri-5602	278	10	and	and	CCONJ
ajmri-5602	278	11	progressive	progressive	ADJ
ajmri-5602	278	12	taxation	taxation	NOUN
ajmri-5602	278	13	have	have	VERB
ajmri-5602	278	14	a	a	DET
ajmri-5602	278	15	significant	significant	ADJ
ajmri-5602	278	16	impact	impact	NOUN
ajmri-5602	278	17	on	on	ADP
ajmri-5602	278	18	the	the	DET
ajmri-5602	278	19	combined	combine	VERB
ajmri-5602	278	20	set	set	NOUN
ajmri-5602	278	21	of	of	ADP
ajmri-5602	278	22	sustainability	sustainability	NOUN
ajmri-5602	278	23	measures	measure	NOUN
ajmri-5602	278	24	(	(	PUNCT
ajmri-5602	278	25	figure	figure	NOUN
ajmri-5602	278	26	1	1	NUM
ajmri-5602	278	27	)	)	PUNCT
ajmri-5602	278	28	.	.	PUNCT
ajmri-5602	279	1	table	table	NOUN
ajmri-5602	279	2	2	2	NUM
ajmri-5602	279	3	:	:	PUNCT
ajmri-5602	279	4	results	result	NOUN
ajmri-5602	279	5	of	of	ADP
ajmri-5602	279	6	general	general	ADJ
ajmri-5602	279	7	linear	linear	PROPN
ajmri-5602	279	8	model	model	NOUN
ajmri-5602	279	9	multivariate	multivariate	NOUN
ajmri-5602	279	10	tests	test	NOUN
ajmri-5602	279	11	effect	effect	VERB
ajmri-5602	279	12	pillai	pillai	PROPN
ajmri-5602	279	13	’s	’s	PART
ajmri-5602	279	14	trace	trace	NOUN
ajmri-5602	279	15	(	(	PUNCT
ajmri-5602	279	16	v	v	NOUN
ajmri-5602	279	17	)	)	PUNCT
ajmri-5602	279	18	f	f	PROPN
ajmri-5602	279	19	hypothesis	hypothesis	NOUN
ajmri-5602	279	20	df	df	PROPN
ajmri-5602	279	21	error	error	NOUN
ajmri-5602	279	22	df	df	PROPN
ajmri-5602	279	23	sig	sig	PROPN
ajmri-5602	279	24	.	.	PUNCT
ajmri-5602	280	1	partial	partial	PROPN
ajmri-5602	280	2	eta	eta	PROPN
ajmri-5602	280	3	squared	square	VERB
ajmri-5602	280	4	observed	observed	ADJ
ajmri-5602	280	5	power	power	NOUN
ajmri-5602	280	6	intercept	intercept	NOUN
ajmri-5602	280	7	.592	.592	NUM
ajmri-5602	280	8	23.237	23.237	NUM
ajmri-5602	280	9	3.00	3.00	NUM
ajmri-5602	280	10	48.00	48.00	NUM
ajmri-5602	280	11	.000	.000	NUM
ajmri-5602	280	12	.592	.592	NUM
ajmri-5602	280	13	1.00	1.00	NUM
ajmri-5602	280	14	revenue	revenue	NOUN
ajmri-5602	280	15	allocation	allocation	NOUN
ajmri-5602	280	16	.216	.216	NUM
ajmri-5602	280	17	4.402	4.402	NUM
ajmri-5602	280	18	3.00	3.00	NUM
ajmri-5602	280	19	48.00	48.00	NUM
ajmri-5602	280	20	.000	.000	NUM
ajmri-5602	280	21	.216	.216	NUM
ajmri-5602	280	22	.846	.846	NUM
ajmri-5602	280	23	progressive	progressive	ADJ
ajmri-5602	280	24	taxation	taxation	NOUN
ajmri-5602	280	25	.231	.231	NUM
ajmri-5602	280	26	8.819	8.819	NUM
ajmri-5602	280	27	3.00	3.00	NUM
ajmri-5602	280	28	48.00	48.00	NUM
ajmri-5602	280	29	.000	.000	NUM
ajmri-5602	280	30	.231	.231	NUM
ajmri-5602	280	31	.879	.879	NUM
ajmri-5602	281	1	analysis	analysis	NOUN
ajmri-5602	281	2	of	of	ADP
ajmri-5602	281	3	the	the	DET
ajmri-5602	281	4	between	between	NOUN
ajmri-5602	281	5	-	-	PUNCT
ajmri-5602	281	6	subjects	subject	NOUN
ajmri-5602	281	7	data	datum	NOUN
ajmri-5602	281	8	(	(	PUNCT
ajmri-5602	281	9	table	table	NOUN
ajmri-5602	281	10	3	3	NUM
ajmri-5602	281	11	)	)	PUNCT
ajmri-5602	281	12	reveals	reveal	VERB
ajmri-5602	281	13	that	that	SCONJ
ajmri-5602	281	14	both	both	CCONJ
ajmri-5602	281	15	progressive	progressive	ADJ
ajmri-5602	281	16	taxation	taxation	NOUN
ajmri-5602	281	17	and	and	CCONJ
ajmri-5602	281	18	revenue	revenue	NOUN
ajmri-5602	281	19	allocation	allocation	NOUN
ajmri-5602	281	20	have	have	VERB
ajmri-5602	281	21	a	a	DET
ajmri-5602	281	22	significant	significant	ADJ
ajmri-5602	281	23	impact	impact	NOUN
ajmri-5602	281	24	on	on	ADP
ajmri-5602	281	25	all	all	DET
ajmri-5602	281	26	three	three	NUM
ajmri-5602	281	27	dependent	dependent	ADJ
ajmri-5602	281	28	variables	variable	NOUN
ajmri-5602	281	29	.	.	PUNCT
ajmri-5602	282	1	however	however	ADV
ajmri-5602	282	2	,	,	PUNCT
ajmri-5602	282	3	progressive	progressive	ADJ
ajmri-5602	282	4	taxation	taxation	NOUN
ajmri-5602	282	5	has	have	VERB
ajmri-5602	282	6	a	a	DET
ajmri-5602	282	7	significantly	significantly	ADV
ajmri-5602	282	8	larger	large	ADJ
ajmri-5602	282	9	effect	effect	NOUN
ajmri-5602	282	10	than	than	ADP
ajmri-5602	282	11	revenue	revenue	NOUN
ajmri-5602	282	12	allocation	allocation	NOUN
ajmri-5602	282	13	on	on	ADP
ajmri-5602	282	14	net	net	ADJ
ajmri-5602	282	15	cash	cash	NOUN
ajmri-5602	282	16	flow	flow	NOUN
ajmri-5602	282	17	,	,	PUNCT
ajmri-5602	282	18	f(2	f(2	PROPN
ajmri-5602	282	19	,	,	PUNCT
ajmri-5602	282	20	50	50	NUM
ajmri-5602	282	21	)	)	PUNCT
ajmri-5602	282	22	=	=	SYM
ajmri-5602	283	1	13.217	13.217	NUM
ajmri-5602	283	2	,	,	PUNCT
ajmri-5602	283	3	p	p	X
ajmri-5602	283	4	<	<	X
ajmri-5602	283	5	.001	.001	NUM
ajmri-5602	283	6	,	,	PUNCT
ajmri-5602	283	7	explaining	explain	VERB
ajmri-5602	283	8	20.9	20.9	NUM
ajmri-5602	283	9	%	%	NOUN
ajmri-5602	283	10	of	of	ADP
ajmri-5602	283	11	the	the	DET
ajmri-5602	283	12	variance	variance	NOUN
ajmri-5602	283	13	.	.	PUNCT
ajmri-5602	284	1	similarly	similarly	ADV
ajmri-5602	284	2	,	,	PUNCT
ajmri-5602	284	3	the	the	DET
ajmri-5602	284	4	same	same	ADJ
ajmri-5602	284	5	effect	effect	NOUN
ajmri-5602	284	6	was	be	AUX
ajmri-5602	284	7	observed	observe	VERB
ajmri-5602	284	8	in	in	ADP
ajmri-5602	284	9	the	the	DET
ajmri-5602	284	10	cases	case	NOUN
ajmri-5602	284	11	of	of	ADP
ajmri-5602	284	12	investment	investment	NOUN
ajmri-5602	284	13	decisions	decision	NOUN
ajmri-5602	284	14	,	,	PUNCT
ajmri-5602	284	15	f(2	f(2	PROPN
ajmri-5602	284	16	,	,	PUNCT
ajmri-5602	284	17	50	50	NUM
ajmri-5602	284	18	)	)	PUNCT
ajmri-5602	284	19	=	=	SYM
ajmri-5602	285	1	13.217	13.217	NUM
ajmri-5602	285	2	,	,	PUNCT
ajmri-5602	285	3	p	p	X
ajmri-5602	285	4	<	<	X
ajmri-5602	285	5	.001	.001	NUM
ajmri-5602	285	6	,	,	PUNCT
ajmri-5602	285	7	and	and	CCONJ
ajmri-5602	285	8	profitability	profitability	NOUN
ajmri-5602	285	9	,	,	PUNCT
ajmri-5602	285	10	f(2	f(2	PROPN
ajmri-5602	285	11	,	,	PUNCT
ajmri-5602	285	12	50	50	NUM
ajmri-5602	285	13	)	)	PUNCT
ajmri-5602	285	14	=	=	SYM
ajmri-5602	285	15	5.093	5.093	NUM
ajmri-5602	285	16	,	,	PUNCT
ajmri-5602	285	17	p	p	X
ajmri-5602	285	18	=	=	NOUN
ajmri-5602	285	19	.028	.028	NUM
ajmri-5602	285	20	.	.	PUNCT
ajmri-5602	286	1	progressive	progressive	ADJ
ajmri-5602	286	2	taxation	taxation	NOUN
ajmri-5602	286	3	accounted	account	VERB
ajmri-5602	286	4	for	for	ADP
ajmri-5602	286	5	14.9	14.9	NUM
ajmri-5602	286	6	%	%	NOUN
ajmri-5602	286	7	and	and	CCONJ
ajmri-5602	286	8	9.2	9.2	NUM
ajmri-5602	286	9	%	%	NOUN
ajmri-5602	286	10	of	of	ADP
ajmri-5602	286	11	the	the	DET
ajmri-5602	286	12	total	total	ADJ
ajmri-5602	286	13	tax	tax	NOUN
ajmri-5602	286	14	revenue	revenue	NOUN
ajmri-5602	286	15	,	,	PUNCT
ajmri-5602	286	16	respectively	respectively	ADV
ajmri-5602	286	17	.	.	PUNCT
ajmri-5602	287	1	strongest	strong	ADJ
ajmri-5602	287	2	effects	effect	NOUN
ajmri-5602	287	3	are	be	AUX
ajmri-5602	287	4	seen	see	VERB
ajmri-5602	287	5	on	on	ADP
ajmri-5602	287	6	net	net	ADJ
ajmri-5602	287	7	cash	cash	NOUN
ajmri-5602	287	8	flow	flow	NOUN
ajmri-5602	287	9	and	and	CCONJ
ajmri-5602	287	10	investment	investment	NOUN
ajmri-5602	287	11	decisions	decision	NOUN
ajmri-5602	287	12	(	(	PUNCT
ajmri-5602	287	13	partial	partial	ADJ
ajmri-5602	287	14	eta²	eta²	NOUN
ajmri-5602	287	15	≈	≈	PROPN
ajmri-5602	287	16	.15–.21	.15–.21	PROPN
ajmri-5602	287	17	)	)	PUNCT
ajmri-5602	287	18	.	.	PUNCT
ajmri-5602	288	1	weaker	weak	ADJ
ajmri-5602	288	2	but	but	CCONJ
ajmri-5602	288	3	still	still	ADV
ajmri-5602	288	4	significant	significant	ADJ
ajmri-5602	288	5	effects	effect	NOUN
ajmri-5602	288	6	are	be	AUX
ajmri-5602	288	7	seen	see	VERB
ajmri-5602	288	8	on	on	ADP
ajmri-5602	288	9	profitability	profitability	NOUN
ajmri-5602	288	10	(	(	PUNCT
ajmri-5602	288	11	partial	partial	ADJ
ajmri-5602	288	12	eta²	eta²	NOUN
ajmri-5602	288	13	≈	≈	PROPN
ajmri-5602	288	14	.09	.09	NUM
ajmri-5602	288	15	)	)	PUNCT
ajmri-5602	288	16	.	.	PUNCT
ajmri-5602	289	1	figure	figure	VERB
ajmri-5602	289	2	1	1	NUM
ajmri-5602	289	3	:	:	PUNCT
ajmri-5602	289	4	effects	effect	NOUN
ajmri-5602	289	5	of	of	ADP
ajmri-5602	289	6	tax	tax	NOUN
ajmri-5602	289	7	compliance	compliance	NOUN
ajmri-5602	289	8	dimensions	dimension	NOUN
ajmri-5602	289	9	and	and	CCONJ
ajmri-5602	289	10	sustainability	sustainability	NOUN
ajmri-5602	289	11	growth	growth	NOUN
ajmri-5602	289	12	indicators	indicator	NOUN
ajmri-5602	289	13	table	table	VERB
ajmri-5602	289	14	3	3	NUM
ajmri-5602	289	15	:	:	PUNCT
ajmri-5602	289	16	result	result	NOUN
ajmri-5602	289	17	of	of	ADP
ajmri-5602	289	18	the	the	DET
ajmri-5602	289	19	tests	test	NOUN
ajmri-5602	289	20	of	of	ADP
ajmri-5602	289	21	between	between	ADP
ajmri-5602	289	22	-	-	PUNCT
ajmri-5602	289	23	subjects	subject	NOUN
ajmri-5602	289	24	effects	effect	NOUN
ajmri-5602	289	25	source	source	VERB
ajmri-5602	289	26	dependent	dependent	ADJ
ajmri-5602	289	27	variable	variable	ADJ
ajmri-5602	289	28	type	type	NOUN
ajmri-5602	289	29	iii	iii	NOUN
ajmri-5602	289	30	sum	sum	NOUN
ajmri-5602	289	31	of	of	ADP
ajmri-5602	289	32	squares	square	NOUN
ajmri-5602	289	33	df	df	PROPN
ajmri-5602	289	34	mean	mean	PROPN
ajmri-5602	290	1	square	square	PROPN
ajmri-5602	290	2	f	f	PROPN
ajmri-5602	290	3	sig	sig	PROPN
ajmri-5602	290	4	.	.	PUNCT
ajmri-5602	290	5	partial	partial	PROPN
ajmri-5602	291	1	eta	eta	PROPN
ajmri-5602	291	2	squared	square	VERB
ajmri-5602	291	3	observed	observed	ADJ
ajmri-5602	291	4	power	power	NOUN
ajmri-5602	291	5	revenue	revenue	NOUN
ajmri-5602	291	6	allocation	allocation	NOUN
ajmri-5602	291	7	net	net	ADJ
ajmri-5602	291	8	cash	cash	NOUN
ajmri-5602	291	9	flow	flow	NOUN
ajmri-5602	291	10	2.009	2.009	NUM
ajmri-5602	291	11	1	1	NUM
ajmri-5602	291	12	2.009	2.009	NUM
ajmri-5602	291	13	11.639	11.639	NUM
ajmri-5602	291	14	.001	.001	NUM
ajmri-5602	291	15	.189	.189	NUM
ajmri-5602	291	16	.917	.917	NUM
ajmri-5602	291	17	investment	investment	NOUN
ajmri-5602	291	18	decisions	decision	NOUN
ajmri-5602	291	19	2.032	2.032	NUM
ajmri-5602	291	20	1	1	NUM
ajmri-5602	291	21	2.032	2.032	NUM
ajmri-5602	291	22	8.586	8.586	NUM
ajmri-5602	291	23	.005	.005	NUM
ajmri-5602	291	24	.147	.147	NUM
ajmri-5602	291	25	.819	.819	NUM
ajmri-5602	291	26	profitability	profitability	NOUN
ajmri-5602	291	27	.782	.782	NUM
ajmri-5602	291	28	1	1	NUM
ajmri-5602	291	29	.782	.782	NUM
ajmri-5602	292	1	4.777	4.777	NUM
ajmri-5602	292	2	.034	.034	NUM
ajmri-5602	292	3	.087	.087	NUM
ajmri-5602	292	4	.573	.573	NUM
ajmri-5602	292	5	progressive	progressive	ADJ
ajmri-5602	292	6	taxation	taxation	NOUN
ajmri-5602	292	7	net	net	ADJ
ajmri-5602	292	8	cash	cash	NOUN
ajmri-5602	292	9	flow	flow	NOUN
ajmri-5602	292	10	2.282	2.282	NUM
ajmri-5602	292	11	1	1	NUM
ajmri-5602	292	12	2.282	2.282	NUM
ajmri-5602	292	13	13.217	13.217	NUM
ajmri-5602	292	14	.001	.001	NUM
ajmri-5602	292	15	.209	.209	NUM
ajmri-5602	292	16	.946	.946	NUM
ajmri-5602	293	1	investment	investment	NOUN
ajmri-5602	293	2	decisions	decision	NOUN
ajmri-5602	293	3	2.075	2.075	NUM
ajmri-5602	293	4	1	1	NUM
ajmri-5602	293	5	2.075	2.075	NUM
ajmri-5602	293	6	8.767	8.767	NUM
ajmri-5602	293	7	.005	.005	NUM
ajmri-5602	293	8	.149	.149	NUM
ajmri-5602	293	9	.827	.827	NUM
ajmri-5602	293	10	profitability	profitability	NOUN
ajmri-5602	293	11	.834	.834	NUM
ajmri-5602	293	12	1	1	NUM
ajmri-5602	293	13	.834	.834	NUM
ajmri-5602	293	14	5.093	5.093	NUM
ajmri-5602	293	15	.028	.028	NUM
ajmri-5602	293	16	.092	.092	NUM
ajmri-5602	293	17	.600	.600	NUM
ajmri-5602	293	18	pa	pa	PROPN
ajmri-5602	293	19	ge	ge	PROPN
ajmri-5602	293	20	83	83	NUM
ajmri-5602	293	21	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	293	22	am	am	NOUN
ajmri-5602	293	23	.	.	PUNCT
ajmri-5602	294	1	j.	j.	PROPN
ajmri-5602	294	2	multidis	multidis	PROPN
ajmri-5602	294	3	.	.	PUNCT
ajmri-5602	295	1	res	re	NOUN
ajmri-5602	295	2	.	.	PUNCT
ajmri-5602	296	1	innov	innov	PROPN
ajmri-5602	296	2	.	.	PUNCT
ajmri-5602	297	1	4(5	4(5	NUM
ajmri-5602	297	2	)	)	PUNCT
ajmri-5602	298	1	74	74	NUM
ajmri-5602	298	2	-	-	SYM
ajmri-5602	298	3	88	88	NUM
ajmri-5602	298	4	,	,	PUNCT
ajmri-5602	298	5	2025	2025	NUM
ajmri-5602	298	6	the	the	DET
ajmri-5602	298	7	structural	structural	ADJ
ajmri-5602	298	8	equation	equation	NOUN
ajmri-5602	299	1	modeling	model	VERB
ajmri-5602	299	2	study	study	NOUN
ajmri-5602	299	3	reveals	reveal	VERB
ajmri-5602	299	4	significant	significant	ADJ
ajmri-5602	299	5	causal	causal	ADJ
ajmri-5602	299	6	connections	connection	NOUN
ajmri-5602	299	7	between	between	ADP
ajmri-5602	299	8	tax	tax	NOUN
ajmri-5602	299	9	compliance	compliance	NOUN
ajmri-5602	299	10	and	and	CCONJ
ajmri-5602	299	11	sustainability	sustainability	NOUN
ajmri-5602	299	12	growth	growth	NOUN
ajmri-5602	299	13	markers	marker	NOUN
ajmri-5602	299	14	,	,	PUNCT
ajmri-5602	299	15	indicating	indicate	VERB
ajmri-5602	299	16	that	that	SCONJ
ajmri-5602	299	17	the	the	DET
ajmri-5602	299	18	profitability	profitability	NOUN
ajmri-5602	299	19	,	,	PUNCT
ajmri-5602	299	20	investment	investment	NOUN
ajmri-5602	299	21	decisions	decision	NOUN
ajmri-5602	299	22	,	,	PUNCT
ajmri-5602	299	23	and	and	CCONJ
ajmri-5602	299	24	net	net	ADJ
ajmri-5602	299	25	cash	cash	NOUN
ajmri-5602	299	26	flows	flow	NOUN
ajmri-5602	299	27	of	of	ADP
ajmri-5602	299	28	medium	medium	ADJ
ajmri-5602	299	29	enterprises	enterprise	NOUN
ajmri-5602	299	30	are	be	AUX
ajmri-5602	299	31	substantially	substantially	ADV
ajmri-5602	299	32	influenced	influence	VERB
ajmri-5602	299	33	by	by	ADP
ajmri-5602	299	34	both	both	DET
ajmri-5602	299	35	revenue	revenue	NOUN
ajmri-5602	299	36	allocation	allocation	NOUN
ajmri-5602	299	37	and	and	CCONJ
ajmri-5602	299	38	progressive	progressive	ADJ
ajmri-5602	299	39	taxation	taxation	NOUN
ajmri-5602	299	40	.	.	PUNCT
ajmri-5602	300	1	revenue	revenue	NOUN
ajmri-5602	300	2	allocation	allocation	NOUN
ajmri-5602	300	3	has	have	VERB
ajmri-5602	300	4	a	a	DET
ajmri-5602	300	5	nearly	nearly	ADV
ajmri-5602	300	6	perfect	perfect	ADJ
ajmri-5602	300	7	,	,	PUNCT
ajmri-5602	300	8	favorable	favorable	ADJ
ajmri-5602	300	9	influence	influence	NOUN
ajmri-5602	300	10	on	on	ADP
ajmri-5602	300	11	tax	tax	NOUN
ajmri-5602	300	12	compliance	compliance	NOUN
ajmri-5602	300	13	,	,	PUNCT
ajmri-5602	300	14	accounting	account	VERB
ajmri-5602	300	15	for	for	ADP
ajmri-5602	300	16	99.6	99.6	NUM
ajmri-5602	300	17	%	%	NOUN
ajmri-5602	300	18	of	of	ADP
ajmri-5602	300	19	the	the	DET
ajmri-5602	300	20	variance	variance	NOUN
ajmri-5602	300	21	in	in	ADP
ajmri-5602	300	22	compliance	compliance	NOUN
ajmri-5602	300	23	,	,	PUNCT
ajmri-5602	300	24	which	which	PRON
ajmri-5602	300	25	highlights	highlight	VERB
ajmri-5602	300	26	the	the	DET
ajmri-5602	300	27	importance	importance	NOUN
ajmri-5602	300	28	of	of	ADP
ajmri-5602	300	29	transparent	transparent	ADJ
ajmri-5602	300	30	and	and	CCONJ
ajmri-5602	300	31	effective	effective	ADJ
ajmri-5602	300	32	use	use	NOUN
ajmri-5602	300	33	of	of	ADP
ajmri-5602	300	34	public	public	ADJ
ajmri-5602	300	35	funds	fund	NOUN
ajmri-5602	300	36	in	in	ADP
ajmri-5602	300	37	promoting	promote	VERB
ajmri-5602	300	38	voluntary	voluntary	ADJ
ajmri-5602	300	39	compliance	compliance	NOUN
ajmri-5602	300	40	.	.	PUNCT
ajmri-5602	301	1	furthermore	furthermore	ADV
ajmri-5602	301	2	,	,	PUNCT
ajmri-5602	301	3	progressive	progressive	ADJ
ajmri-5602	301	4	taxation	taxation	NOUN
ajmri-5602	301	5	has	have	VERB
ajmri-5602	301	6	a	a	DET
ajmri-5602	301	7	greater	great	ADJ
ajmri-5602	301	8	influence	influence	NOUN
ajmri-5602	301	9	on	on	ADP
ajmri-5602	301	10	net	net	ADJ
ajmri-5602	301	11	cash	cash	NOUN
ajmri-5602	301	12	flow	flow	NOUN
ajmri-5602	301	13	and	and	CCONJ
ajmri-5602	301	14	investment	investment	NOUN
ajmri-5602	301	15	decisions	decision	NOUN
ajmri-5602	301	16	than	than	ADP
ajmri-5602	301	17	on	on	ADP
ajmri-5602	301	18	profit	profit	NOUN
ajmri-5602	301	19	,	,	PUNCT
ajmri-5602	301	20	thereby	thereby	ADV
ajmri-5602	301	21	demonstrating	demonstrate	VERB
ajmri-5602	301	22	how	how	SCONJ
ajmri-5602	301	23	fair	fair	ADJ
ajmri-5602	301	24	tax	tax	NOUN
ajmri-5602	301	25	systems	system	NOUN
ajmri-5602	301	26	can	can	AUX
ajmri-5602	301	27	improve	improve	VERB
ajmri-5602	301	28	liquidity	liquidity	NOUN
ajmri-5602	301	29	and	and	CCONJ
ajmri-5602	301	30	reinvestment	reinvestment	NOUN
ajmri-5602	301	31	capacity	capacity	NOUN
ajmri-5602	301	32	beyond	beyond	ADP
ajmri-5602	301	33	just	just	ADV
ajmri-5602	301	34	immediate	immediate	ADJ
ajmri-5602	301	35	profit	profit	NOUN
ajmri-5602	301	36	margins	margin	NOUN
ajmri-5602	301	37	.	.	PUNCT
ajmri-5602	302	1	these	these	DET
ajmri-5602	302	2	findings	finding	NOUN
ajmri-5602	302	3	align	align	VERB
ajmri-5602	302	4	with	with	ADP
ajmri-5602	302	5	the	the	DET
ajmri-5602	302	6	literature	literature	NOUN
ajmri-5602	302	7	,	,	PUNCT
ajmri-5602	302	8	which	which	PRON
ajmri-5602	302	9	emphasizes	emphasize	VERB
ajmri-5602	302	10	that	that	DET
ajmri-5602	302	11	trust	trust	NOUN
ajmri-5602	302	12	in	in	ADP
ajmri-5602	302	13	institutional	institutional	ADJ
ajmri-5602	302	14	fairness	fairness	NOUN
ajmri-5602	302	15	—	—	PUNCT
ajmri-5602	302	16	such	such	ADJ
ajmri-5602	302	17	as	as	ADP
ajmri-5602	302	18	perceived	perceive	VERB
ajmri-5602	302	19	equitable	equitable	ADJ
ajmri-5602	302	20	revenue	revenue	NOUN
ajmri-5602	302	21	use	use	NOUN
ajmri-5602	302	22	and	and	CCONJ
ajmri-5602	302	23	progressive	progressive	ADJ
ajmri-5602	302	24	tax	tax	NOUN
ajmri-5602	302	25	burdens	burden	NOUN
ajmri-5602	302	26	—	—	PUNCT
ajmri-5602	302	27	reduces	reduce	VERB
ajmri-5602	302	28	compliance	compliance	NOUN
ajmri-5602	302	29	costs	cost	NOUN
ajmri-5602	302	30	and	and	CCONJ
ajmri-5602	302	31	frees	free	VERB
ajmri-5602	302	32	capital	capital	NOUN
ajmri-5602	302	33	for	for	ADP
ajmri-5602	302	34	sustainable	sustainable	ADJ
ajmri-5602	302	35	growth	growth	NOUN
ajmri-5602	302	36	initiatives	initiative	NOUN
ajmri-5602	302	37	(	(	PUNCT
ajmri-5602	302	38	mihailă	mihailă	NOUN
ajmri-5602	302	39	et	et	NOUN
ajmri-5602	302	40	al	al	PROPN
ajmri-5602	302	41	.	.	PROPN
ajmri-5602	302	42	,	,	PUNCT
ajmri-5602	302	43	2024	2024	NUM
ajmri-5602	302	44	;	;	PUNCT
ajmri-5602	302	45	tabet	tabet	PROPN
ajmri-5602	302	46	&	&	CCONJ
ajmri-5602	302	47	onyeukwu	onyeukwu	PROPN
ajmri-5602	302	48	,	,	PUNCT
ajmri-5602	302	49	2019	2019	NUM
ajmri-5602	302	50	)	)	PUNCT
ajmri-5602	302	51	.	.	PUNCT
ajmri-5602	303	1	the	the	DET
ajmri-5602	303	2	model	model	NOUN
ajmri-5602	303	3	’s	’s	PART
ajmri-5602	303	4	high	high	ADJ
ajmri-5602	303	5	explanatory	explanatory	ADJ
ajmri-5602	303	6	power	power	NOUN
ajmri-5602	303	7	further	far	ADV
ajmri-5602	303	8	validates	validate	VERB
ajmri-5602	303	9	that	that	SCONJ
ajmri-5602	303	10	policy	policy	NOUN
ajmri-5602	303	11	interventions	intervention	NOUN
ajmri-5602	303	12	prioritizing	prioritize	VERB
ajmri-5602	303	13	transparent	transparent	ADJ
ajmri-5602	303	14	revenue	revenue	NOUN
ajmri-5602	303	15	allocation	allocation	NOUN
ajmri-5602	303	16	and	and	CCONJ
ajmri-5602	303	17	progressivity	progressivity	NOUN
ajmri-5602	303	18	can	can	AUX
ajmri-5602	303	19	simultaneously	simultaneously	ADV
ajmri-5602	303	20	improve	improve	VERB
ajmri-5602	303	21	tax	tax	NOUN
ajmri-5602	303	22	compliance	compliance	NOUN
ajmri-5602	303	23	and	and	CCONJ
ajmri-5602	303	24	financial	financial	ADJ
ajmri-5602	303	25	sustainability	sustainability	NOUN
ajmri-5602	303	26	,	,	PUNCT
ajmri-5602	303	27	addressing	address	VERB
ajmri-5602	303	28	key	key	ADJ
ajmri-5602	303	29	constraints	constraint	NOUN
ajmri-5602	303	30	such	such	ADJ
ajmri-5602	303	31	as	as	ADP
ajmri-5602	303	32	liquidity	liquidity	NOUN
ajmri-5602	303	33	shortages	shortage	NOUN
ajmri-5602	303	34	and	and	CCONJ
ajmri-5602	303	35	inhibited	inhibit	VERB
ajmri-5602	303	36	investments	investment	NOUN
ajmri-5602	303	37	identified	identify	VERB
ajmri-5602	303	38	in	in	ADP
ajmri-5602	303	39	medium	medium	ADJ
ajmri-5602	303	40	-	-	PUNCT
ajmri-5602	303	41	sized	sized	ADJ
ajmri-5602	303	42	enterprises	enterprise	NOUN
ajmri-5602	303	43	(	(	PUNCT
ajmri-5602	303	44	ehis	ehis	INTJ
ajmri-5602	303	45	et	et	NOUN
ajmri-5602	303	46	al	al	PROPN
ajmri-5602	303	47	.	.	PROPN
ajmri-5602	303	48	,	,	PUNCT
ajmri-5602	303	49	2022	2022	NUM
ajmri-5602	303	50	;	;	PUNCT
ajmri-5602	303	51	mhango	mhango	NOUN
ajmri-5602	303	52	&	&	CCONJ
ajmri-5602	303	53	nayagam	nayagam	NOUN
ajmri-5602	303	54	,	,	PUNCT
ajmri-5602	303	55	2024	2024	NUM
ajmri-5602	303	56	)	)	PUNCT
ajmri-5602	303	57	.	.	PUNCT
ajmri-5602	304	1	conclusion	conclusion	NOUN
ajmri-5602	304	2	it	it	PRON
ajmri-5602	304	3	can	can	AUX
ajmri-5602	304	4	be	be	AUX
ajmri-5602	304	5	concluded	conclude	VERB
ajmri-5602	304	6	from	from	ADP
ajmri-5602	304	7	the	the	DET
ajmri-5602	304	8	results	result	NOUN
ajmri-5602	304	9	that	that	PRON
ajmri-5602	304	10	the	the	DET
ajmri-5602	304	11	evident	evident	ADJ
ajmri-5602	304	12	disparity	disparity	NOUN
ajmri-5602	304	13	in	in	ADP
ajmri-5602	304	14	income	income	NOUN
ajmri-5602	304	15	and	and	CCONJ
ajmri-5602	304	16	cash	cash	NOUN
ajmri-5602	304	17	flow	flow	NOUN
ajmri-5602	304	18	suggests	suggest	VERB
ajmri-5602	304	19	that	that	SCONJ
ajmri-5602	304	20	only	only	ADV
ajmri-5602	304	21	a	a	DET
ajmri-5602	304	22	limited	limited	ADJ
ajmri-5602	304	23	number	number	NOUN
ajmri-5602	304	24	of	of	ADP
ajmri-5602	304	25	enterprises	enterprise	NOUN
ajmri-5602	304	26	thrive	thrive	VERB
ajmri-5602	304	27	due	due	ADJ
ajmri-5602	304	28	to	to	ADP
ajmri-5602	304	29	high	high	ADJ
ajmri-5602	304	30	tax	tax	NOUN
ajmri-5602	304	31	rates	rate	NOUN
ajmri-5602	304	32	,	,	PUNCT
ajmri-5602	304	33	complex	complex	ADJ
ajmri-5602	304	34	regulations	regulation	NOUN
ajmri-5602	304	35	,	,	PUNCT
ajmri-5602	304	36	numerous	numerous	ADJ
ajmri-5602	304	37	levies	levy	NOUN
ajmri-5602	304	38	that	that	PRON
ajmri-5602	304	39	affect	affect	VERB
ajmri-5602	304	40	their	their	PRON
ajmri-5602	304	41	sustainable	sustainable	ADJ
ajmri-5602	304	42	development	development	NOUN
ajmri-5602	304	43	,	,	PUNCT
ajmri-5602	304	44	resulting	result	VERB
ajmri-5602	304	45	in	in	ADP
ajmri-5602	304	46	reduced	reduced	ADJ
ajmri-5602	304	47	profitability	profitability	NOUN
ajmri-5602	304	48	,	,	PUNCT
ajmri-5602	304	49	restricted	restrict	VERB
ajmri-5602	304	50	investment	investment	NOUN
ajmri-5602	304	51	,	,	PUNCT
ajmri-5602	304	52	and	and	CCONJ
ajmri-5602	304	53	limited	limited	ADJ
ajmri-5602	304	54	cash	cash	NOUN
ajmri-5602	304	55	flow	flow	NOUN
ajmri-5602	304	56	.	.	PUNCT
ajmri-5602	305	1	it	it	PRON
ajmri-5602	305	2	is	be	AUX
ajmri-5602	305	3	undeniably	undeniably	ADV
ajmri-5602	305	4	significant	significant	ADJ
ajmri-5602	305	5	that	that	SCONJ
ajmri-5602	305	6	promoting	promote	VERB
ajmri-5602	305	7	a	a	DET
ajmri-5602	305	8	favorable	favorable	ADJ
ajmri-5602	305	9	tax	tax	NOUN
ajmri-5602	305	10	environment	environment	NOUN
ajmri-5602	305	11	,	,	PUNCT
ajmri-5602	305	12	built	build	VERB
ajmri-5602	305	13	on	on	ADP
ajmri-5602	305	14	transparent	transparent	ADJ
ajmri-5602	305	15	policies	policy	NOUN
ajmri-5602	305	16	,	,	PUNCT
ajmri-5602	305	17	a	a	DET
ajmri-5602	305	18	straightforward	straightforward	ADJ
ajmri-5602	305	19	taxation	taxation	NOUN
ajmri-5602	305	20	system	system	NOUN
ajmri-5602	305	21	,	,	PUNCT
ajmri-5602	305	22	education	education	NOUN
ajmri-5602	305	23	,	,	PUNCT
ajmri-5602	305	24	and	and	CCONJ
ajmri-5602	305	25	support	support	NOUN
ajmri-5602	305	26	made	make	VERB
ajmri-5602	305	27	accessible	accessible	ADJ
ajmri-5602	305	28	to	to	ADP
ajmri-5602	305	29	medium	medium	ADJ
ajmri-5602	305	30	enterprises	enterprise	NOUN
ajmri-5602	305	31	,	,	PUNCT
ajmri-5602	305	32	would	would	AUX
ajmri-5602	305	33	enhance	enhance	VERB
ajmri-5602	305	34	their	their	PRON
ajmri-5602	305	35	tax	tax	NOUN
ajmri-5602	305	36	compliance	compliance	NOUN
ajmri-5602	305	37	and	and	CCONJ
ajmri-5602	305	38	sustainability	sustainability	NOUN
ajmri-5602	305	39	.	.	PUNCT
ajmri-5602	306	1	it	it	PRON
ajmri-5602	306	2	can	can	AUX
ajmri-5602	306	3	be	be	AUX
ajmri-5602	306	4	inferred	infer	VERB
ajmri-5602	306	5	from	from	ADP
ajmri-5602	306	6	the	the	DET
ajmri-5602	306	7	causal	causal	ADJ
ajmri-5602	306	8	relationship	relationship	NOUN
ajmri-5602	306	9	between	between	ADP
ajmri-5602	306	10	tax	tax	NOUN
ajmri-5602	306	11	compliance	compliance	NOUN
ajmri-5602	306	12	and	and	CCONJ
ajmri-5602	306	13	measures	measure	NOUN
ajmri-5602	306	14	of	of	ADP
ajmri-5602	306	15	sustainable	sustainable	ADJ
ajmri-5602	306	16	growth	growth	NOUN
ajmri-5602	306	17	that	that	PRON
ajmri-5602	306	18	the	the	DET
ajmri-5602	306	19	dimensions	dimension	NOUN
ajmri-5602	306	20	of	of	ADP
ajmri-5602	306	21	progressive	progressive	ADJ
ajmri-5602	306	22	taxation	taxation	NOUN
ajmri-5602	306	23	and	and	CCONJ
ajmri-5602	306	24	revenue	revenue	NOUN
ajmri-5602	306	25	allocation	allocation	NOUN
ajmri-5602	306	26	are	be	AUX
ajmri-5602	306	27	significant	significant	ADJ
ajmri-5602	306	28	factors	factor	NOUN
ajmri-5602	306	29	that	that	PRON
ajmri-5602	306	30	impact	impact	VERB
ajmri-5602	306	31	both	both	DET
ajmri-5602	306	32	compliance	compliance	NOUN
ajmri-5602	306	33	and	and	CCONJ
ajmri-5602	306	34	the	the	DET
ajmri-5602	306	35	financial	financial	ADJ
ajmri-5602	306	36	health	health	NOUN
ajmri-5602	306	37	of	of	ADP
ajmri-5602	306	38	medium	medium	ADJ
ajmri-5602	306	39	enterprises	enterprise	NOUN
ajmri-5602	306	40	.	.	PUNCT
ajmri-5602	307	1	the	the	DET
ajmri-5602	307	2	model	model	NOUN
ajmri-5602	307	3	suggests	suggest	VERB
ajmri-5602	307	4	that	that	SCONJ
ajmri-5602	307	5	the	the	DET
ajmri-5602	307	6	liquidity	liquidity	NOUN
ajmri-5602	307	7	and	and	CCONJ
ajmri-5602	307	8	reinvestment	reinvestment	NOUN
ajmri-5602	307	9	potential	potential	NOUN
ajmri-5602	307	10	of	of	ADP
ajmri-5602	307	11	medium	medium	ADJ
ajmri-5602	307	12	enterprises	enterprise	NOUN
ajmri-5602	307	13	can	can	AUX
ajmri-5602	307	14	be	be	AUX
ajmri-5602	307	15	attributed	attribute	VERB
ajmri-5602	307	16	to	to	ADP
ajmri-5602	307	17	fair	fair	ADJ
ajmri-5602	307	18	tax	tax	NOUN
ajmri-5602	307	19	laws	law	NOUN
ajmri-5602	307	20	;	;	PUNCT
ajmri-5602	307	21	hence	hence	ADV
ajmri-5602	307	22	,	,	PUNCT
ajmri-5602	307	23	a	a	DET
ajmri-5602	307	24	justice	justice	NOUN
ajmri-5602	307	25	-	-	PUNCT
ajmri-5602	307	26	focused	focus	VERB
ajmri-5602	307	27	policy	policy	NOUN
ajmri-5602	307	28	framework	framework	NOUN
ajmri-5602	307	29	enhances	enhance	VERB
ajmri-5602	307	30	tax	tax	NOUN
ajmri-5602	307	31	compliance	compliance	NOUN
ajmri-5602	307	32	and	and	CCONJ
ajmri-5602	307	33	alleviates	alleviate	VERB
ajmri-5602	307	34	financial	financial	ADJ
ajmri-5602	307	35	barriers	barrier	NOUN
ajmri-5602	307	36	,	,	PUNCT
ajmri-5602	307	37	allowing	allow	VERB
ajmri-5602	307	38	medium	medium	ADJ
ajmri-5602	307	39	enterprises	enterprise	NOUN
ajmri-5602	307	40	to	to	PART
ajmri-5602	307	41	thrive	thrive	VERB
ajmri-5602	307	42	steadily	steadily	ADV
ajmri-5602	307	43	.	.	PUNCT
ajmri-5602	308	1	limitations	limitation	NOUN
ajmri-5602	308	2	of	of	ADP
ajmri-5602	308	3	the	the	DET
ajmri-5602	308	4	study	study	NOUN
ajmri-5602	308	5	and	and	CCONJ
ajmri-5602	308	6	recommendations	recommendation	NOUN
ajmri-5602	308	7	for	for	ADP
ajmri-5602	308	8	further	further	ADJ
ajmri-5602	308	9	research	research	NOUN
ajmri-5602	308	10	the	the	DET
ajmri-5602	308	11	study	study	NOUN
ajmri-5602	308	12	is	be	AUX
ajmri-5602	308	13	limited	limit	VERB
ajmri-5602	308	14	to	to	ADP
ajmri-5602	308	15	medium	medium	ADJ
ajmri-5602	308	16	enterprises	enterprise	NOUN
ajmri-5602	308	17	within	within	ADP
ajmri-5602	308	18	santiago	santiago	PROPN
ajmri-5602	308	19	city	city	NOUN
ajmri-5602	308	20	,	,	PUNCT
ajmri-5602	308	21	and	and	CCONJ
ajmri-5602	308	22	the	the	DET
ajmri-5602	308	23	results	result	NOUN
ajmri-5602	308	24	may	may	AUX
ajmri-5602	308	25	not	not	PART
ajmri-5602	308	26	be	be	AUX
ajmri-5602	308	27	generalizable	generalizable	ADJ
ajmri-5602	308	28	.	.	PUNCT
ajmri-5602	309	1	hence	hence	ADV
ajmri-5602	309	2	,	,	PUNCT
ajmri-5602	309	3	expanding	expand	VERB
ajmri-5602	309	4	the	the	DET
ajmri-5602	309	5	sample	sample	NOUN
ajmri-5602	309	6	of	of	ADP
ajmri-5602	309	7	medium	medium	ADJ
ajmri-5602	309	8	enterprises	enterprise	NOUN
ajmri-5602	309	9	from	from	ADP
ajmri-5602	309	10	other	other	ADJ
ajmri-5602	309	11	cities	city	NOUN
ajmri-5602	309	12	or	or	CCONJ
ajmri-5602	309	13	regions	region	NOUN
ajmri-5602	309	14	would	would	AUX
ajmri-5602	309	15	allow	allow	VERB
ajmri-5602	309	16	for	for	ADP
ajmri-5602	309	17	a	a	DET
ajmri-5602	309	18	comparative	comparative	ADJ
ajmri-5602	309	19	analysis	analysis	NOUN
ajmri-5602	309	20	of	of	ADP
ajmri-5602	309	21	different	different	ADJ
ajmri-5602	309	22	policy	policy	NOUN
ajmri-5602	309	23	and	and	CCONJ
ajmri-5602	309	24	economic	economic	ADJ
ajmri-5602	309	25	contexts	contexts	NOUN
ajmri-5602	309	26	.	.	PUNCT
ajmri-5602	310	1	the	the	DET
ajmri-5602	310	2	effects	effect	NOUN
ajmri-5602	310	3	of	of	ADP
ajmri-5602	310	4	taxation	taxation	NOUN
ajmri-5602	310	5	policy	policy	NOUN
ajmri-5602	310	6	are	be	AUX
ajmri-5602	310	7	highly	highly	ADV
ajmri-5602	310	8	context	context	NOUN
ajmri-5602	310	9	-	-	PUNCT
ajmri-5602	310	10	dependent	dependent	ADJ
ajmri-5602	310	11	;	;	PUNCT
ajmri-5602	310	12	therefore	therefore	ADV
ajmri-5602	310	13	,	,	PUNCT
ajmri-5602	310	14	incorporating	incorporate	VERB
ajmri-5602	310	15	the	the	DET
ajmri-5602	310	16	perspectives	perspective	NOUN
ajmri-5602	310	17	of	of	ADP
ajmri-5602	310	18	tax	tax	NOUN
ajmri-5602	310	19	authorities	authority	NOUN
ajmri-5602	310	20	,	,	PUNCT
ajmri-5602	310	21	policymakers	policymaker	NOUN
ajmri-5602	310	22	,	,	PUNCT
ajmri-5602	310	23	and	and	CCONJ
ajmri-5602	310	24	industry	industry	NOUN
ajmri-5602	310	25	associations	association	NOUN
ajmri-5602	310	26	could	could	AUX
ajmri-5602	310	27	provide	provide	VERB
ajmri-5602	310	28	valuable	valuable	ADJ
ajmri-5602	310	29	insights	insight	NOUN
ajmri-5602	310	30	for	for	ADP
ajmri-5602	310	31	the	the	DET
ajmri-5602	310	32	broader	broad	ADJ
ajmri-5602	310	33	applicability	applicability	NOUN
ajmri-5602	310	34	of	of	ADP
ajmri-5602	310	35	the	the	DET
ajmri-5602	310	36	findings	finding	NOUN
ajmri-5602	310	37	.	.	PUNCT
ajmri-5602	311	1	references	reference	NOUN
ajmri-5602	311	2	abdin	abdin	NOUN
ajmri-5602	311	3	,	,	PUNCT
ajmri-5602	311	4	m.	m.	NOUN
ajmri-5602	311	5	j.	j.	PROPN
ajmri-5602	311	6	(	(	PUNCT
ajmri-5602	311	7	2019	2019	NUM
ajmri-5602	311	8	)	)	PUNCT
ajmri-5602	311	9	.	.	PUNCT
ajmri-5602	312	1	role	role	NOUN
ajmri-5602	312	2	of	of	ADP
ajmri-5602	312	3	micro	micro	NOUN
ajmri-5602	312	4	,	,	PUNCT
ajmri-5602	312	5	small	small	ADJ
ajmri-5602	312	6	and	and	CCONJ
ajmri-5602	312	7	medium	medium	ADJ
ajmri-5602	312	8	enterprises	enterprise	NOUN
ajmri-5602	312	9	in	in	ADP
ajmri-5602	312	10	economic	economic	ADJ
ajmri-5602	312	11	development	development	NOUN
ajmri-5602	312	12	.	.	PUNCT
ajmri-5602	313	1	ssrn	ssrn	PROPN
ajmri-5602	313	2	electronic	electronic	ADJ
ajmri-5602	313	3	journal	journal	PROPN
ajmri-5602	313	4	.	.	PUNCT
ajmri-5602	314	1	https://doi.org/10.2139/ssrn.3438925	https://doi.org/10.2139/ssrn.3438925	NOUN
ajmri-5602	314	2	abdinur	abdinur	PROPN
ajmri-5602	314	3	,	,	PUNCT
ajmri-5602	314	4	m.	m.	NOUN
ajmri-5602	314	5	,	,	PUNCT
ajmri-5602	314	6	&	&	CCONJ
ajmri-5602	314	7	karcıoğlu	karcıoğlu	PROPN
ajmri-5602	314	8	,	,	PUNCT
ajmri-5602	314	9	r.	r.	PROPN
ajmri-5602	314	10	(	(	PUNCT
ajmri-5602	314	11	2025	2025	NUM
ajmri-5602	314	12	)	)	PUNCT
ajmri-5602	314	13	.	.	PUNCT
ajmri-5602	315	1	factors	factor	NOUN
ajmri-5602	315	2	affecting	affect	VERB
ajmri-5602	315	3	tax	tax	NOUN
ajmri-5602	315	4	compliance	compliance	NOUN
ajmri-5602	315	5	among	among	ADP
ajmri-5602	315	6	small	small	ADJ
ajmri-5602	315	7	medium	medium	ADJ
ajmri-5602	315	8	sized	sized	ADJ
ajmri-5602	315	9	enterprises	enterprise	NOUN
ajmri-5602	315	10	in	in	ADP
ajmri-5602	315	11	lasanod	lasanod	PROPN
ajmri-5602	315	12	,	,	PUNCT
ajmri-5602	315	13	ssc	ssc	NOUN
ajmri-5602	315	14	-	-	PUNCT
ajmri-5602	315	15	khaatumo	khaatumo	PROPN
ajmri-5602	315	16	,	,	PUNCT
ajmri-5602	315	17	somalia	somalia	PROPN
ajmri-5602	315	18	.	.	PUNCT
ajmri-5602	316	1	international	international	ADJ
ajmri-5602	316	2	journal	journal	PROPN
ajmri-5602	316	3	of	of	ADP
ajmri-5602	316	4	academic	academic	ADJ
ajmri-5602	316	5	research	research	NOUN
ajmri-5602	316	6	in	in	ADP
ajmri-5602	316	7	accounting	accounting	NOUN
ajmri-5602	316	8	,	,	PUNCT
ajmri-5602	316	9	finance	finance	NOUN
ajmri-5602	316	10	and	and	CCONJ
ajmri-5602	316	11	management	management	NOUN
ajmri-5602	316	12	sciences	science	NOUN
ajmri-5602	316	13	,	,	PUNCT
ajmri-5602	316	14	15(1	15(1	NUM
ajmri-5602	316	15	)	)	PUNCT
ajmri-5602	316	16	.	.	PUNCT
ajmri-5602	317	1	https://doi.org/10.6007/	https://doi.org/10.6007/	PROPN
ajmri-5602	317	2	ijarafms	ijarafms	NOUN
ajmri-5602	317	3	/	/	SYM
ajmri-5602	317	4	v15	v15	NOUN
ajmri-5602	317	5	-	-	PUNCT
ajmri-5602	317	6	i1/24364	i1/24364	NOUN
ajmri-5602	317	7	.	.	PUNCT
ajmri-5602	318	1	abriam	abriam	PROPN
ajmri-5602	318	2	,	,	PUNCT
ajmri-5602	318	3	e.	e.	PROPN
ajmri-5602	318	4	,	,	PUNCT
ajmri-5602	318	5	belvistre	belvistre	PROPN
ajmri-5602	318	6	,	,	PUNCT
ajmri-5602	318	7	j.	j.	PROPN
ajmri-5602	318	8	,	,	PUNCT
ajmri-5602	318	9	denna	denna	PROPN
ajmri-5602	318	10	,	,	PUNCT
ajmri-5602	318	11	a.	a.	NOUN
ajmri-5602	318	12	m.	m.	NOUN
ajmri-5602	318	13	,	,	PUNCT
ajmri-5602	318	14	inocencio	inocencio	PROPN
ajmri-5602	318	15	,	,	PUNCT
ajmri-5602	318	16	f.	f.	PROPN
ajmri-5602	318	17	a.	a.	PROPN
ajmri-5602	318	18	,	,	PUNCT
ajmri-5602	318	19	lumaban	lumaban	PROPN
ajmri-5602	318	20	,	,	PUNCT
ajmri-5602	318	21	e.	e.	PROPN
ajmri-5602	318	22	,	,	PUNCT
ajmri-5602	318	23	hermosura	hermosura	NOUN
ajmri-5602	318	24	,	,	PUNCT
ajmri-5602	318	25	r.	r.	PROPN
ajmri-5602	318	26	m.	m.	PROPN
ajmri-5602	318	27	j.	j.	PROPN
ajmri-5602	318	28	&	&	CCONJ
ajmri-5602	318	29	gaoat	gaoat	PROPN
ajmri-5602	318	30	,	,	PUNCT
ajmri-5602	318	31	m.	m.	NOUN
ajmri-5602	318	32	(	(	PUNCT
ajmri-5602	318	33	2023	2023	NUM
ajmri-5602	318	34	)	)	PUNCT
ajmri-5602	318	35	.	.	PUNCT
ajmri-5602	319	1	effects	effect	NOUN
ajmri-5602	319	2	of	of	ADP
ajmri-5602	319	3	corporate	corporate	ADJ
ajmri-5602	319	4	social	social	ADJ
ajmri-5602	319	5	responsibility	responsibility	NOUN
ajmri-5602	319	6	initiatives	initiative	NOUN
ajmri-5602	319	7	on	on	ADP
ajmri-5602	319	8	the	the	DET
ajmri-5602	319	9	financial	financial	ADJ
ajmri-5602	319	10	performance	performance	NOUN
ajmri-5602	319	11	of	of	ADP
ajmri-5602	319	12	smes	sme	NOUN
ajmri-5602	319	13	.	.	PUNCT
ajmri-5602	320	1	european	european	PROPN
ajmri-5602	320	2	journal	journal	PROPN
ajmri-5602	320	3	of	of	ADP
ajmri-5602	320	4	theoretical	theoretical	ADJ
ajmri-5602	320	5	and	and	CCONJ
ajmri-5602	320	6	applied	applied	ADJ
ajmri-5602	320	7	sciences	science	NOUN
ajmri-5602	320	8	,	,	PUNCT
ajmri-5602	320	9	1(6	1(6	NUM
ajmri-5602	320	10	)	)	PUNCT
ajmri-5602	320	11	,	,	PUNCT
ajmri-5602	320	12	340	340	NUM
ajmri-5602	320	13	-	-	SYM
ajmri-5602	320	14	350	350	NUM
ajmri-5602	320	15	.	.	PUNCT
ajmri-5602	321	1	https://doi.org/10.59324/ejtas.2023.1(6	https://doi.org/10.59324/ejtas.2023.1(6	NOUN
ajmri-5602	321	2	)	)	PUNCT
ajmri-5602	321	3	.	.	PUNCT
ajmri-5602	322	1	33	33	NUM
ajmri-5602	322	2	afuberoh	afuberoh	NOUN
ajmri-5602	322	3	,	,	PUNCT
ajmri-5602	322	4	d.	d.	PROPN
ajmri-5602	322	5	,	,	PUNCT
ajmri-5602	322	6	&	&	CCONJ
ajmri-5602	322	7	okoye	okoye	PROPN
ajmri-5602	322	8	,	,	PUNCT
ajmri-5602	322	9	e.	e.	PROPN
ajmri-5602	322	10	(	(	PUNCT
ajmri-5602	322	11	2014	2014	NUM
ajmri-5602	322	12	)	)	PUNCT
ajmri-5602	322	13	.	.	PUNCT
ajmri-5602	323	1	the	the	DET
ajmri-5602	323	2	impact	impact	NOUN
ajmri-5602	323	3	of	of	ADP
ajmri-5602	323	4	taxation	taxation	NOUN
ajmri-5602	323	5	on	on	ADP
ajmri-5602	323	6	revenue	revenue	NOUN
ajmri-5602	323	7	generation	generation	NOUN
ajmri-5602	323	8	in	in	ADP
ajmri-5602	323	9	nigeria	nigeria	PROPN
ajmri-5602	323	10	:	:	PUNCT
ajmri-5602	323	11	a	a	DET
ajmri-5602	323	12	study	study	NOUN
ajmri-5602	323	13	of	of	ADP
ajmri-5602	323	14	federal	federal	ADJ
ajmri-5602	323	15	capital	capital	NOUN
ajmri-5602	323	16	territory	territory	NOUN
ajmri-5602	323	17	and	and	CCONJ
ajmri-5602	323	18	selected	select	VERB
ajmri-5602	323	19	states	state	NOUN
ajmri-5602	323	20	.	.	PUNCT
ajmri-5602	324	1	international	international	ADJ
ajmri-5602	324	2	journal	journal	PROPN
ajmri-5602	324	3	of	of	ADP
ajmri-5602	324	4	public	public	ADJ
ajmri-5602	324	5	administration	administration	NOUN
ajmri-5602	324	6	and	and	CCONJ
ajmri-5602	324	7	management	management	NOUN
ajmri-5602	324	8	research	research	NOUN
ajmri-5602	324	9	,	,	PUNCT
ajmri-5602	324	10	2(2	2(2	NUM
ajmri-5602	324	11	)	)	PUNCT
ajmri-5602	324	12	,	,	PUNCT
ajmri-5602	324	13	22	22	NUM
ajmri-5602	324	14	-	-	SYM
ajmri-5602	324	15	47	47	NUM
ajmri-5602	324	16	.	.	PUNCT
ajmri-5602	325	1	https://eprints.lmu.edu.ng/id/eprint/3759	https://eprints.lmu.edu.ng/id/eprint/3759	PROPN
ajmri-5602	325	2	ahmad	ahmad	PROPN
ajmri-5602	325	3	,	,	PUNCT
ajmri-5602	325	4	b.	b.	PROPN
ajmri-5602	325	5	,	,	PUNCT
ajmri-5602	325	6	shehu	shehu	PROPN
ajmri-5602	325	7	,	,	PUNCT
ajmri-5602	325	8	a.	a.	PROPN
ajmri-5602	325	9	,	,	PUNCT
ajmri-5602	325	10	john	john	PROPN
ajmri-5602	325	11	,	,	PUNCT
ajmri-5602	325	12	o.	o.	PROPN
ajmri-5602	325	13	,	,	PUNCT
ajmri-5602	325	14	abdulkarim	abdulkarim	NOUN
ajmri-5602	325	15	,	,	PUNCT
ajmri-5602	325	16	m.	m.	NOUN
ajmri-5602	325	17	,	,	PUNCT
ajmri-5602	325	18	&	&	CCONJ
ajmri-5602	325	19	abdullahi	abdullahi	PROPN
ajmri-5602	325	20	,	,	PUNCT
ajmri-5602	325	21	a.	a.	NOUN
ajmri-5602	325	22	(	(	PUNCT
ajmri-5602	325	23	2024	2024	NUM
ajmri-5602	325	24	)	)	PUNCT
ajmri-5602	325	25	.	.	PUNCT
ajmri-5602	326	1	effect	effect	NOUN
ajmri-5602	326	2	of	of	ADP
ajmri-5602	326	3	compliance	compliance	NOUN
ajmri-5602	326	4	cost	cost	NOUN
ajmri-5602	326	5	and	and	CCONJ
ajmri-5602	326	6	figure	figure	VERB
ajmri-5602	326	7	2	2	NUM
ajmri-5602	326	8	:	:	PUNCT
ajmri-5602	326	9	path	path	NOUN
ajmri-5602	326	10	model	model	NOUN
ajmri-5602	326	11	tax	tax	NOUN
ajmri-5602	326	12	compliance	compliance	NOUN
ajmri-5602	326	13	dimensions	dimension	NOUN
ajmri-5602	326	14	and	and	CCONJ
ajmri-5602	326	15	sustainability	sustainability	NOUN
ajmri-5602	326	16	growth	growth	NOUN
ajmri-5602	326	17	indicators	indicator	NOUN
ajmri-5602	326	18	pa	pa	PROPN
ajmri-5602	326	19	ge	ge	PROPN
ajmri-5602	326	20	84	84	NUM
ajmri-5602	326	21	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	326	22	am	am	NOUN
ajmri-5602	326	23	.	.	PUNCT
ajmri-5602	327	1	j.	j.	PROPN
ajmri-5602	327	2	multidis	multidis	PROPN
ajmri-5602	327	3	.	.	PUNCT
ajmri-5602	328	1	res	re	NOUN
ajmri-5602	328	2	.	.	PUNCT
ajmri-5602	329	1	innov	innov	PROPN
ajmri-5602	329	2	.	.	PUNCT
ajmri-5602	330	1	4(5	4(5	NUM
ajmri-5602	330	2	)	)	PUNCT
ajmri-5602	331	1	74	74	NUM
ajmri-5602	331	2	-	-	SYM
ajmri-5602	331	3	88	88	NUM
ajmri-5602	331	4	,	,	PUNCT
ajmri-5602	331	5	2025	2025	NUM
ajmri-5602	331	6	tax	tax	NOUN
ajmri-5602	331	7	burden	burden	NOUN
ajmri-5602	331	8	on	on	ADP
ajmri-5602	331	9	tax	tax	NOUN
ajmri-5602	331	10	compliance	compliance	NOUN
ajmri-5602	331	11	of	of	ADP
ajmri-5602	331	12	small	small	ADJ
ajmri-5602	331	13	and	and	CCONJ
ajmri-5602	331	14	mediumscale	mediumscale	NOUN
ajmri-5602	331	15	enterprises	enterprise	NOUN
ajmri-5602	331	16	in	in	ADP
ajmri-5602	331	17	benue	benue	PROPN
ajmri-5602	331	18	state	state	PROPN
ajmri-5602	331	19	,	,	PUNCT
ajmri-5602	331	20	nigeria	nigeria	PROPN
ajmri-5602	331	21	.	.	PUNCT
ajmri-5602	332	1	gusau	gusau	PROPN
ajmri-5602	332	2	journal	journal	PROPN
ajmri-5602	332	3	of	of	ADP
ajmri-5602	332	4	accounting	accounting	NOUN
ajmri-5602	332	5	and	and	CCONJ
ajmri-5602	332	6	finance	finance	NOUN
ajmri-5602	332	7	,	,	PUNCT
ajmri-5602	332	8	5(2	5(2	NUM
ajmri-5602	332	9	)	)	PUNCT
ajmri-5602	332	10	,	,	PUNCT
ajmri-5602	332	11	262–282	262–282	NUM
ajmri-5602	332	12	.	.	PUNCT
ajmri-5602	333	1	https://doi	https://doi	NOUN
ajmri-5602	333	2	.	.	PUNCT
ajmri-5602	333	3	org/10.57233	org/10.57233	PROPN
ajmri-5602	333	4	/	/	SYM
ajmri-5602	333	5	gujaf.v5i2.16	gujaf.v5i2.16	PROPN
ajmri-5602	333	6	.	.	PUNCT
ajmri-5602	334	1	akhmetgareeva	akhmetgareeva	PROPN
ajmri-5602	334	2	,	,	PUNCT
ajmri-5602	334	3	a.	a.	NOUN
ajmri-5602	334	4	a.	a.	PROPN
ajmri-5602	334	5	,	,	PUNCT
ajmri-5602	334	6	gekhaeva	gekhaeva	NOUN
ajmri-5602	334	7	,	,	PUNCT
ajmri-5602	334	8	p.	p.	PROPN
ajmri-5602	334	9	t.	t.	PROPN
ajmri-5602	334	10	,	,	PUNCT
ajmri-5602	334	11	&	&	CCONJ
ajmri-5602	334	12	durnovtsov	durnovtsov	PROPN
ajmri-5602	334	13	,	,	PUNCT
ajmri-5602	334	14	p.	p.	PROPN
ajmri-5602	334	15	k.	k.	PROPN
ajmri-5602	335	1	(	(	PUNCT
ajmri-5602	335	2	2025	2025	NUM
ajmri-5602	335	3	)	)	PUNCT
ajmri-5602	335	4	.	.	PUNCT
ajmri-5602	336	1	the	the	DET
ajmri-5602	336	2	role	role	NOUN
ajmri-5602	336	3	of	of	ADP
ajmri-5602	336	4	small	small	ADJ
ajmri-5602	336	5	and	and	CCONJ
ajmri-5602	336	6	medium	medium	ADJ
ajmri-5602	336	7	enterprises	enterprise	NOUN
ajmri-5602	336	8	in	in	ADP
ajmri-5602	336	9	the	the	DET
ajmri-5602	336	10	economic	economic	ADJ
ajmri-5602	336	11	development	development	NOUN
ajmri-5602	336	12	of	of	ADP
ajmri-5602	336	13	developing	develop	VERB
ajmri-5602	336	14	countries	country	NOUN
ajmri-5602	336	15	.	.	PUNCT
ajmri-5602	337	1	ekonomika	ekonomika	INTJ
ajmri-5602	337	2	i	i	PROPN
ajmri-5602	337	3	upravlenie	upravlenie	PROPN
ajmri-5602	337	4	problemy	problemy	PROPN
ajmri-5602	337	5	resheniya	resheniya	PROPN
ajmri-5602	337	6	,	,	PUNCT
ajmri-5602	337	7	1/6(154	1/6(154	NUM
ajmri-5602	337	8	)	)	PUNCT
ajmri-5602	337	9	,	,	PUNCT
ajmri-5602	337	10	28–37	28–37	NOUN
ajmri-5602	337	11	.	.	PUNCT
ajmri-5602	338	1	https://doi.org/10.36871/	https://doi.org/10.36871/	NOUN
ajmri-5602	338	2	ek.up.p.r.2025.01.06.004	ek.up.p.r.2025.01.06.004	PUNCT
ajmri-5602	338	3	akims	akim	NOUN
ajmri-5602	338	4	,	,	PUNCT
ajmri-5602	338	5	m.	m.	NOUN
ajmri-5602	338	6	a.	a.	NOUN
ajmri-5602	338	7	(	(	PUNCT
ajmri-5602	338	8	2023	2023	NUM
ajmri-5602	338	9	)	)	PUNCT
ajmri-5602	338	10	.	.	PUNCT
ajmri-5602	339	1	tax	tax	NOUN
ajmri-5602	339	2	education	education	NOUN
ajmri-5602	339	3	and	and	CCONJ
ajmri-5602	339	4	tax	tax	NOUN
ajmri-5602	339	5	compliance	compliance	NOUN
ajmri-5602	339	6	:	:	PUNCT
ajmri-5602	339	7	a	a	DET
ajmri-5602	339	8	review	review	NOUN
ajmri-5602	339	9	of	of	ADP
ajmri-5602	339	10	literature	literature	NOUN
ajmri-5602	339	11	.	.	PUNCT
ajmri-5602	340	1	journal	journal	PROPN
ajmri-5602	340	2	of	of	ADP
ajmri-5602	340	3	economics	economic	NOUN
ajmri-5602	340	4	,	,	PUNCT
ajmri-5602	340	5	7(1	7(1	NUM
ajmri-5602	340	6	)	)	PUNCT
ajmri-5602	340	7	,	,	PUNCT
ajmri-5602	340	8	51	51	NUM
ajmri-5602	340	9	–	–	SYM
ajmri-5602	340	10	63	63	NUM
ajmri-5602	340	11	.	.	PUNCT
ajmri-5602	341	1	https://doi.org/10.53819/81018102t4235	https://doi.org/10.53819/81018102t4235	X
ajmri-5602	341	2	akintobi	akintobi	PROPN
ajmri-5602	341	3	,	,	PUNCT
ajmri-5602	341	4	a.	a.	NOUN
ajmri-5602	341	5	,	,	PUNCT
ajmri-5602	341	6	ajani	ajani	PROPN
ajmri-5602	341	7	,	,	PUNCT
ajmri-5602	341	8	b.	b.	PROPN
ajmri-5602	341	9	,	,	PUNCT
ajmri-5602	341	10	,	,	PUNCT
ajmri-5602	341	11	o.	o.	PROPN
ajmri-5602	341	12	,	,	PUNCT
ajmri-5602	341	13	&	&	CCONJ
ajmri-5602	341	14	okeke	okeke	PROPN
ajmri-5602	341	15	,	,	PUNCT
ajmri-5602	341	16	i.	i.	PROPN
ajmri-5602	341	17	(	(	PUNCT
ajmri-5602	341	18	2024	2024	NUM
ajmri-5602	341	19	)	)	PUNCT
ajmri-5602	341	20	.	.	PUNCT
ajmri-5602	342	1	integrating	integrate	VERB
ajmri-5602	342	2	taxation	taxation	NOUN
ajmri-5602	342	3	,	,	PUNCT
ajmri-5602	342	4	financial	financial	ADJ
ajmri-5602	342	5	controls	control	NOUN
ajmri-5602	342	6	,	,	PUNCT
ajmri-5602	342	7	and	and	CCONJ
ajmri-5602	342	8	risk	risk	NOUN
ajmri-5602	342	9	management	management	NOUN
ajmri-5602	342	10	:	:	PUNCT
ajmri-5602	342	11	a	a	DET
ajmri-5602	342	12	comprehensive	comprehensive	ADJ
ajmri-5602	342	13	model	model	NOUN
ajmri-5602	342	14	for	for	ADP
ajmri-5602	342	15	small	small	ADJ
ajmri-5602	342	16	and	and	CCONJ
ajmri-5602	342	17	medium	medium	ADJ
ajmri-5602	342	18	enterprises	enterprise	NOUN
ajmri-5602	342	19	to	to	PART
ajmri-5602	342	20	foster	foster	VERB
ajmri-5602	342	21	economic	economic	ADJ
ajmri-5602	342	22	resilience	resilience	NOUN
ajmri-5602	342	23	.	.	PUNCT
ajmri-5602	343	1	international	international	ADJ
ajmri-5602	343	2	journal	journal	PROPN
ajmri-5602	343	3	of	of	ADP
ajmri-5602	343	4	management	management	NOUN
ajmri-5602	343	5	&	&	CCONJ
ajmri-5602	343	6	entrepreneurship	entrepreneurship	NOUN
ajmri-5602	343	7	research	research	NOUN
ajmri-5602	343	8	,	,	PUNCT
ajmri-5602	343	9	6(12	6(12	NUM
ajmri-5602	343	10	)	)	PUNCT
ajmri-5602	343	11	,	,	PUNCT
ajmri-5602	343	12	3902–3914	3902–3914	NUM
ajmri-5602	343	13	.	.	PUNCT
ajmri-5602	344	1	https://doi.org/10.51594/ijmer	https://doi.org/10.51594/ijmer	NOUN
ajmri-5602	344	2	.	.	PUNCT
ajmri-5602	345	1	v6i12.1746	v6i12.1746	PROPN
ajmri-5602	345	2	.	.	PROPN
ajmri-5602	345	3	akintobi	akintobi	PROPN
ajmri-5602	345	4	,	,	PUNCT
ajmri-5602	345	5	a.	a.	NOUN
ajmri-5602	345	6	,	,	PUNCT
ajmri-5602	345	7	okeke	okeke	ADJ
ajmri-5602	345	8	,	,	PUNCT
ajmri-5602	345	9	i.	i.	PROPN
ajmri-5602	345	10	,	,	PUNCT
ajmri-5602	345	11	&	&	CCONJ
ajmri-5602	345	12	ajanin	ajanin	PROPN
ajmri-5602	345	13	,	,	PUNCT
ajmri-5602	345	14	o.	o.	NOUN
ajmri-5602	345	15	(	(	PUNCT
ajmri-5602	345	16	2022	2022	NUM
ajmri-5602	345	17	)	)	PUNCT
ajmri-5602	345	18	.	.	PUNCT
ajmri-5602	346	1	advancing	advance	VERB
ajmri-5602	346	2	economic	economic	ADJ
ajmri-5602	346	3	growth	growth	NOUN
ajmri-5602	346	4	through	through	ADP
ajmri-5602	346	5	enhanced	enhance	VERB
ajmri-5602	346	6	tax	tax	NOUN
ajmri-5602	346	7	compliance	compliance	NOUN
ajmri-5602	346	8	and	and	CCONJ
ajmri-5602	346	9	revenue	revenue	NOUN
ajmri-5602	346	10	generation	generation	NOUN
ajmri-5602	346	11	:	:	PUNCT
ajmri-5602	346	12	leveraging	leverage	VERB
ajmri-5602	346	13	data	datum	NOUN
ajmri-5602	346	14	analytics	analytic	NOUN
ajmri-5602	346	15	and	and	CCONJ
ajmri-5602	346	16	strategic	strategic	ADJ
ajmri-5602	346	17	policy	policy	NOUN
ajmri-5602	346	18	reforms	reform	NOUN
ajmri-5602	346	19	.	.	PUNCT
ajmri-5602	347	1	international	international	ADJ
ajmri-5602	347	2	journal	journal	PROPN
ajmri-5602	347	3	of	of	ADP
ajmri-5602	347	4	frontline	frontline	NOUN
ajmri-5602	347	5	research	research	NOUN
ajmri-5602	347	6	in	in	ADP
ajmri-5602	347	7	multidisciplinary	multidisciplinary	ADJ
ajmri-5602	347	8	studies	study	NOUN
ajmri-5602	347	9	,	,	PUNCT
ajmri-5602	347	10	1(2	1(2	NUM
ajmri-5602	347	11	)	)	PUNCT
ajmri-5602	347	12	,	,	PUNCT
ajmri-5602	347	13	085	085	NUM
ajmri-5602	347	14	–	–	PUNCT
ajmri-5602	347	15	093	093	NUM
ajmri-5602	347	16	https://doi.org/10.56355/ijfrms.2022.1.2.0056	https://doi.org/10.56355/ijfrms.2022.1.2.0056	NOUN
ajmri-5602	347	17	.	.	PUNCT
ajmri-5602	348	1	alabi	alabi	PROPN
ajmri-5602	348	2	,	,	PUNCT
ajmri-5602	348	3	f.	f.	PROPN
ajmri-5602	348	4	,	,	PUNCT
ajmri-5602	348	5	&	&	CCONJ
ajmri-5602	348	6	okunola	okunola	PROPN
ajmri-5602	348	7	,	,	PUNCT
ajmri-5602	348	8	a.	a.	NOUN
ajmri-5602	348	9	(	(	PUNCT
ajmri-5602	348	10	2023	2023	NUM
ajmri-5602	348	11	)	)	PUNCT
ajmri-5602	348	12	.	.	PUNCT
ajmri-5602	349	1	tax	tax	NOUN
ajmri-5602	349	2	compliance	compliance	NOUN
ajmri-5602	349	3	and	and	CCONJ
ajmri-5602	349	4	its	its	PRON
ajmri-5602	349	5	determinants	determinant	NOUN
ajmri-5602	349	6	:	:	PUNCT
ajmri-5602	349	7	a	a	DET
ajmri-5602	349	8	study	study	NOUN
ajmri-5602	349	9	on	on	ADP
ajmri-5602	349	10	small	small	ADJ
ajmri-5602	349	11	and	and	CCONJ
ajmri-5602	349	12	medium	medium	ADJ
ajmri-5602	349	13	enterprises	enterprise	NOUN
ajmri-5602	349	14	(	(	PUNCT
ajmri-5602	349	15	smes	sme	NOUN
ajmri-5602	349	16	)	)	PUNCT
ajmri-5602	349	17	.	.	PUNCT
ajmri-5602	350	1	international	international	ADJ
ajmri-5602	350	2	journal	journal	PROPN
ajmri-5602	350	3	of	of	ADP
ajmri-5602	350	4	economics	economic	NOUN
ajmri-5602	350	5	,	,	PUNCT
ajmri-5602	350	6	management	management	NOUN
ajmri-5602	350	7	and	and	CCONJ
ajmri-5602	350	8	accounting	accounting	NOUN
ajmri-5602	350	9	,	,	PUNCT
ajmri-5602	350	10	1(1	1(1	NUM
ajmri-5602	350	11	)	)	PUNCT
ajmri-5602	350	12	,	,	PUNCT
ajmri-5602	350	13	16–20	16–20	NUM
ajmri-5602	350	14	.	.	PUNCT
ajmri-5602	351	1	https://doi	https://doi	PROPN
ajmri-5602	351	2	.	.	PUNCT
ajmri-5602	351	3	org/10.61132	org/10.61132	PROPN
ajmri-5602	351	4	/	/	SYM
ajmri-5602	351	5	ijema.v1i1.319	ijema.v1i1.319	PROPN
ajmri-5602	351	6	.	.	PUNCT
ajmri-5602	352	1	alshira’h	alshira’h	PROPN
ajmri-5602	352	2	,	,	PUNCT
ajmri-5602	352	3	a.	a.	PROPN
ajmri-5602	352	4	,	,	PUNCT
ajmri-5602	352	5	bani	bani	PROPN
ajmri-5602	352	6	-	-	PUNCT
ajmri-5602	352	7	khalid	khalid	PROPN
ajmri-5602	352	8	,	,	PUNCT
ajmri-5602	352	9	t.	t.	PROPN
ajmri-5602	352	10	,	,	PUNCT
ajmri-5602	352	11	&	&	CCONJ
ajmri-5602	352	12	alshirah	alshirah	PROPN
ajmri-5602	352	13	,	,	PUNCT
ajmri-5602	352	14	m.	m.	NOUN
ajmri-5602	352	15	(	(	PUNCT
ajmri-5602	352	16	2022	2022	NUM
ajmri-5602	352	17	)	)	PUNCT
ajmri-5602	352	18	.	.	PUNCT
ajmri-5602	353	1	determinants	determinant	NOUN
ajmri-5602	353	2	of	of	ADP
ajmri-5602	353	3	tax	tax	NOUN
ajmri-5602	353	4	compliance	compliance	NOUN
ajmri-5602	353	5	intention	intention	NOUN
ajmri-5602	353	6	among	among	ADP
ajmri-5602	353	7	jordanian	jordanian	ADJ
ajmri-5602	353	8	smes	sme	NOUN
ajmri-5602	353	9	:	:	PUNCT
ajmri-5602	353	10	a	a	DET
ajmri-5602	353	11	focus	focus	NOUN
ajmri-5602	353	12	on	on	ADP
ajmri-5602	353	13	the	the	DET
ajmri-5602	353	14	theory	theory	NOUN
ajmri-5602	353	15	of	of	ADP
ajmri-5602	353	16	planned	plan	VERB
ajmri-5602	353	17	behavior	behavior	NOUN
ajmri-5602	353	18	.	.	PUNCT
ajmri-5602	354	1	economies	economy	NOUN
ajmri-5602	354	2	,	,	PUNCT
ajmri-5602	354	3	10(2	10(2	NUM
ajmri-5602	354	4	)	)	PUNCT
ajmri-5602	354	5	,	,	PUNCT
ajmri-5602	354	6	30	30	NUM
ajmri-5602	354	7	.	.	PUNCT
ajmri-5602	355	1	https://doi	https://doi	X
ajmri-5602	355	2	.	.	PUNCT
ajmri-5602	355	3	org/10.3390	org/10.3390	PROPN
ajmri-5602	355	4	/	/	SYM
ajmri-5602	355	5	economies10020030	economies10020030	PROPN
ajmri-5602	355	6	anastasia	anastasia	PROPN
ajmri-5602	355	7	,	,	PUNCT
ajmri-5602	355	8	m.	m.	NOUN
ajmri-5602	355	9	(	(	PUNCT
ajmri-5602	355	10	2025	2025	NUM
ajmri-5602	355	11	)	)	PUNCT
ajmri-5602	355	12	.	.	PUNCT
ajmri-5602	356	1	tax	tax	NOUN
ajmri-5602	356	2	policy	policy	NOUN
ajmri-5602	356	3	on	on	ADP
ajmri-5602	356	4	the	the	DET
ajmri-5602	356	5	growth	growth	NOUN
ajmri-5602	356	6	and	and	CCONJ
ajmri-5602	356	7	competitiveness	competitiveness	NOUN
ajmri-5602	356	8	of	of	ADP
ajmri-5602	356	9	smes	sme	NOUN
ajmri-5602	356	10	in	in	ADP
ajmri-5602	356	11	the	the	DET
ajmri-5602	356	12	national	national	ADJ
ajmri-5602	356	13	economy	economy	NOUN
ajmri-5602	356	14	sector	sector	NOUN
ajmri-5602	356	15	.	.	PUNCT
ajmri-5602	357	1	advances	advance	NOUN
ajmri-5602	357	2	in	in	ADP
ajmri-5602	357	3	taxation	taxation	NOUN
ajmri-5602	357	4	research	research	NOUN
ajmri-5602	357	5	,	,	PUNCT
ajmri-5602	357	6	3(1	3(1	NUM
ajmri-5602	357	7	)	)	PUNCT
ajmri-5602	357	8	,	,	PUNCT
ajmri-5602	357	9	41–53	41–53	NUM
ajmri-5602	357	10	.	.	PUNCT
ajmri-5602	358	1	https://doi.org/10.60079/atr.v3i1.455	https://doi.org/10.60079/atr.v3i1.455	PROPN
ajmri-5602	358	2	angeles	angeles	PROPN
ajmri-5602	358	3	,	,	PUNCT
ajmri-5602	358	4	i.	i.	PROPN
ajmri-5602	358	5	t.	t.	PROPN
ajmri-5602	358	6	(	(	PUNCT
ajmri-5602	358	7	2021	2021	NUM
ajmri-5602	358	8	)	)	PUNCT
ajmri-5602	358	9	.	.	PUNCT
ajmri-5602	359	1	categorizing	categorize	VERB
ajmri-5602	359	2	taxpayers	taxpayer	NOUN
ajmri-5602	359	3	:	:	PUNCT
ajmri-5602	359	4	a	a	DET
ajmri-5602	359	5	mixedmethod	mixedmethod	NOUN
ajmri-5602	359	6	study	study	NOUN
ajmri-5602	359	7	on	on	ADP
ajmri-5602	359	8	small	small	ADJ
ajmri-5602	359	9	business	business	NOUN
ajmri-5602	359	10	tax	tax	NOUN
ajmri-5602	359	11	compliance	compliance	NOUN
ajmri-5602	359	12	in	in	ADP
ajmri-5602	359	13	the	the	DET
ajmri-5602	359	14	philippines	philippine	NOUN
ajmri-5602	359	15	.	.	PUNCT
ajmri-5602	360	1	the	the	DET
ajmri-5602	360	2	south	south	PROPN
ajmri-5602	360	3	east	east	PROPN
ajmri-5602	360	4	asian	asian	PROPN
ajmri-5602	360	5	journal	journal	PROPN
ajmri-5602	360	6	of	of	ADP
ajmri-5602	360	7	management	management	NOUN
ajmri-5602	360	8	,	,	PUNCT
ajmri-5602	360	9	15(2	15(2	NUM
ajmri-5602	360	10	)	)	PUNCT
ajmri-5602	360	11	.	.	PUNCT
ajmri-5602	361	1	https://doi.org/10.21002/seam.v15i2.13295	https://doi.org/10.21002/seam.v15i2.13295	PROPN
ajmri-5602	361	2	asongu	asongu	PROPN
ajmri-5602	361	3	,	,	PUNCT
ajmri-5602	361	4	s.	s.	PROPN
ajmri-5602	361	5	,	,	PUNCT
ajmri-5602	361	6	&	&	CCONJ
ajmri-5602	361	7	kouam	kouam	PROPN
ajmri-5602	361	8	,	,	PUNCT
ajmri-5602	361	9	j.	j.	PROPN
ajmri-5602	361	10	(	(	PUNCT
ajmri-5602	361	11	2022	2022	NUM
ajmri-5602	361	12	)	)	PUNCT
ajmri-5602	361	13	.	.	PUNCT
ajmri-5602	362	1	effects	effect	NOUN
ajmri-5602	362	2	of	of	ADP
ajmri-5602	362	3	taxation	taxation	NOUN
ajmri-5602	362	4	on	on	ADP
ajmri-5602	362	5	social	social	ADJ
ajmri-5602	362	6	innovation	innovation	NOUN
ajmri-5602	362	7	and	and	CCONJ
ajmri-5602	362	8	implications	implication	NOUN
ajmri-5602	362	9	for	for	ADP
ajmri-5602	362	10	achieving	achieve	VERB
ajmri-5602	362	11	sustainable	sustainable	ADJ
ajmri-5602	362	12	development	development	NOUN
ajmri-5602	362	13	goals	goal	NOUN
ajmri-5602	362	14	in	in	ADP
ajmri-5602	362	15	developing	develop	VERB
ajmri-5602	362	16	countries	country	NOUN
ajmri-5602	362	17	:	:	PUNCT
ajmri-5602	362	18	a	a	DET
ajmri-5602	362	19	literature	literature	NOUN
ajmri-5602	362	20	review	review	NOUN
ajmri-5602	362	21	.	.	PUNCT
ajmri-5602	363	1	international	international	ADJ
ajmri-5602	363	2	journal	journal	PROPN
ajmri-5602	363	3	of	of	ADP
ajmri-5602	363	4	innovation	innovation	NOUN
ajmri-5602	363	5	studies	study	NOUN
ajmri-5602	363	6	,	,	PUNCT
ajmri-5602	363	7	6(4	6(4	NOUN
ajmri-5602	363	8	)	)	PUNCT
ajmri-5602	363	9	,	,	PUNCT
ajmri-5602	363	10	259–275	259–275	NUM
ajmri-5602	363	11	.	.	PUNCT
ajmri-5602	364	1	https://doi	https://doi	PROPN
ajmri-5602	364	2	.	.	PUNCT
ajmri-5602	364	3	org/10.1016	org/10.1016	PROPN
ajmri-5602	364	4	/	/	SYM
ajmri-5602	364	5	j.ijis.2022.08.002	j.ijis.2022.08.002	NOUN
ajmri-5602	364	6	barham	barham	PROPN
ajmri-5602	364	7	,	,	PUNCT
ajmri-5602	364	8	e.	e.	PROPN
ajmri-5602	364	9	,	,	PUNCT
ajmri-5602	364	10	&	&	CCONJ
ajmri-5602	364	11	fox	fox	PROPN
ajmri-5602	364	12	,	,	PUNCT
ajmri-5602	364	13	k.	k.	PROPN
ajmri-5602	364	14	(	(	PUNCT
ajmri-5602	364	15	2011	2011	NUM
ajmri-5602	364	16	)	)	PUNCT
ajmri-5602	364	17	.	.	PUNCT
ajmri-5602	365	1	perceptions	perception	NOUN
ajmri-5602	365	2	of	of	ADP
ajmri-5602	365	3	compliance	compliance	NOUN
ajmri-5602	365	4	survey	survey	NOUN
ajmri-5602	365	5	–	–	PUNCT
ajmri-5602	365	6	small	small	ADJ
ajmri-5602	365	7	and	and	CCONJ
ajmri-5602	365	8	medium	medium	ADJ
ajmri-5602	365	9	sized	sized	ADJ
ajmri-5602	365	10	enterprises	enterprise	NOUN
ajmri-5602	365	11	2010	2010	NUM
ajmri-5602	365	12	(	(	PUNCT
ajmri-5602	365	13	hm	hm	INTJ
ajmri-5602	365	14	revenue	revenue	NOUN
ajmri-5602	365	15	and	and	CCONJ
ajmri-5602	365	16	customs	customs	PROPN
ajmri-5602	365	17	research	research	NOUN
ajmri-5602	365	18	report	report	NOUN
ajmri-5602	365	19	156	156	NUM
ajmri-5602	365	20	)	)	PUNCT
ajmri-5602	365	21	.	.	PUNCT
ajmri-5602	366	1	hm	hm	INTJ
ajmri-5602	367	1	revenue	revenue	NOUN
ajmri-5602	367	2	and	and	CCONJ
ajmri-5602	367	3	customs	custom	NOUN
ajmri-5602	367	4	.	.	PUNCT
ajmri-5602	368	1	https://assets.publishing	https://assets.publishe	VERB
ajmri-5602	368	2	.	.	PUNCT
ajmri-5602	368	3	service.gov.uk/media/5a75684c40f0b6360e473e01/	service.gov.uk/media/5a75684c40f0b6360e473e01/	PUNCT
ajmri-5602	369	1	cps-sme-report156.pdf	cps-sme-report156.pdf	PROPN
ajmri-5602	369	2	bhalla	bhalla	PROPN
ajmri-5602	369	3	,	,	PUNCT
ajmri-5602	369	4	n.	n.	NOUN
ajmri-5602	369	5	,	,	PUNCT
ajmri-5602	369	6	kaur	kaur	PROPN
ajmri-5602	369	7	,	,	PUNCT
ajmri-5602	369	8	i.	i.	PROPN
ajmri-5602	369	9	,	,	PUNCT
ajmri-5602	369	10	&	&	CCONJ
ajmri-5602	369	11	sharma	sharma	PROPN
ajmri-5602	369	12	,	,	PUNCT
ajmri-5602	369	13	r.	r.	PROPN
ajmri-5602	369	14	k.	k.	PROPN
ajmri-5602	369	15	(	(	PUNCT
ajmri-5602	369	16	2022	2022	NUM
ajmri-5602	369	17	)	)	PUNCT
ajmri-5602	369	18	.	.	PUNCT
ajmri-5602	370	1	examining	examine	VERB
ajmri-5602	370	2	the	the	DET
ajmri-5602	370	3	effect	effect	NOUN
ajmri-5602	370	4	of	of	ADP
ajmri-5602	370	5	tax	tax	NOUN
ajmri-5602	370	6	reform	reform	NOUN
ajmri-5602	370	7	determinants	determinant	NOUN
ajmri-5602	370	8	,	,	PUNCT
ajmri-5602	370	9	firms	firm	NOUN
ajmri-5602	370	10	’	’	PART
ajmri-5602	370	11	characteristics	characteristic	NOUN
ajmri-5602	370	12	and	and	CCONJ
ajmri-5602	370	13	demographic	demographic	ADJ
ajmri-5602	370	14	factors	factor	NOUN
ajmri-5602	370	15	on	on	ADP
ajmri-5602	370	16	the	the	DET
ajmri-5602	370	17	financial	financial	ADJ
ajmri-5602	370	18	performance	performance	NOUN
ajmri-5602	370	19	of	of	ADP
ajmri-5602	370	20	small	small	ADJ
ajmri-5602	370	21	and	and	CCONJ
ajmri-5602	370	22	micro	micro	ADJ
ajmri-5602	370	23	enterprises	enterprise	NOUN
ajmri-5602	370	24	.	.	PUNCT
ajmri-5602	371	1	sustainability	sustainability	NOUN
ajmri-5602	371	2	,	,	PUNCT
ajmri-5602	371	3	14(14	14(14	NUM
ajmri-5602	371	4	)	)	PUNCT
ajmri-5602	371	5	,	,	PUNCT
ajmri-5602	371	6	8270	8270	NUM
ajmri-5602	371	7	.	.	PUNCT
ajmri-5602	372	1	https://doi.org/10.3390/su14148270	https://doi.org/10.3390/su14148270	X
ajmri-5602	372	2	bird	bird	NOUN
ajmri-5602	372	3	,	,	PUNCT
ajmri-5602	372	4	r.	r.	PROPN
ajmri-5602	372	5	,	,	PUNCT
ajmri-5602	372	6	&	&	CCONJ
ajmri-5602	372	7	davis	davis	PROPN
ajmri-5602	372	8	-	-	PUNCT
ajmri-5602	372	9	nozemack	nozemack	PROPN
ajmri-5602	372	10	,	,	PUNCT
ajmri-5602	372	11	k.	k.	PROPN
ajmri-5602	372	12	(	(	PUNCT
ajmri-5602	372	13	2018	2018	NUM
ajmri-5602	372	14	)	)	PUNCT
ajmri-5602	372	15	.	.	PUNCT
ajmri-5602	373	1	tax	tax	NOUN
ajmri-5602	373	2	avoidance	avoidance	NOUN
ajmri-5602	373	3	as	as	ADP
ajmri-5602	373	4	a	a	DET
ajmri-5602	373	5	sustainability	sustainability	NOUN
ajmri-5602	373	6	problem	problem	NOUN
ajmri-5602	373	7	.	.	PUNCT
ajmri-5602	374	1	journal	journal	NOUN
ajmri-5602	374	2	of	of	ADP
ajmri-5602	374	3	business	business	NOUN
ajmri-5602	374	4	ethics	ethic	NOUN
ajmri-5602	374	5	,	,	PUNCT
ajmri-5602	374	6	151	151	NUM
ajmri-5602	374	7	,	,	PUNCT
ajmri-5602	374	8	1009	1009	NUM
ajmri-5602	374	9	-	-	SYM
ajmri-5602	374	10	1025	1025	NUM
ajmri-5602	374	11	.	.	PUNCT
ajmri-5602	375	1	https://doi.org/10.1007/s10551016-3162-2	https://doi.org/10.1007/s10551016-3162-2	NOUN
ajmri-5602	375	2	.	.	PUNCT
ajmri-5602	376	1	bishagazi	bishagazi	PROPN
ajmri-5602	376	2	,	,	PUNCT
ajmri-5602	376	3	k.	k.	PROPN
ajmri-5602	376	4	,	,	PUNCT
ajmri-5602	376	5	&	&	CCONJ
ajmri-5602	376	6	giesi	giesi	PROPN
ajmri-5602	376	7	,	,	PUNCT
ajmri-5602	376	8	i.	i.	NOUN
ajmri-5602	376	9	(	(	PUNCT
ajmri-5602	376	10	2022	2022	NUM
ajmri-5602	376	11	)	)	PUNCT
ajmri-5602	376	12	.	.	PUNCT
ajmri-5602	377	1	determinants	determinant	NOUN
ajmri-5602	377	2	of	of	ADP
ajmri-5602	377	3	tax	tax	NOUN
ajmri-5602	377	4	compliances	compliance	NOUN
ajmri-5602	377	5	among	among	ADP
ajmri-5602	377	6	smes	sme	NOUN
ajmri-5602	377	7	in	in	ADP
ajmri-5602	377	8	mwanza	mwanza	PROPN
ajmri-5602	377	9	region	region	NOUN
ajmri-5602	377	10	.	.	PUNCT
ajmri-5602	378	1	international	international	ADJ
ajmri-5602	378	2	journal	journal	PROPN
ajmri-5602	378	3	of	of	ADP
ajmri-5602	378	4	engineering	engineering	NOUN
ajmri-5602	378	5	business	business	NOUN
ajmri-5602	378	6	and	and	CCONJ
ajmri-5602	378	7	management	management	NOUN
ajmri-5602	378	8	,	,	PUNCT
ajmri-5602	378	9	6(1	6(1	NUM
ajmri-5602	378	10	)	)	PUNCT
ajmri-5602	378	11	,	,	PUNCT
ajmri-5602	378	12	60–69	60–69	NUM
ajmri-5602	378	13	.	.	PUNCT
ajmri-5602	379	1	https://doi.org/10.22161/	https://doi.org/10.22161/	PROPN
ajmri-5602	379	2	ijebm.6.1.7	ijebm.6.1.7	NOUN
ajmri-5602	379	3	botezatu	botezatu	NOUN
ajmri-5602	379	4	,	,	PUNCT
ajmri-5602	379	5	m.	m.	NOUN
ajmri-5602	379	6	,	,	PUNCT
ajmri-5602	379	7	hosszu	hosszu	ADJ
ajmri-5602	379	8	,	,	PUNCT
ajmri-5602	379	9	a.	a.	NOUN
ajmri-5602	379	10	,	,	PUNCT
ajmri-5602	379	11	simionescu	simionescu	PROPN
ajmri-5602	379	12	,	,	PUNCT
ajmri-5602	379	13	l.	l.	PROPN
ajmri-5602	379	14	,	,	PUNCT
ajmri-5602	379	15	&	&	CCONJ
ajmri-5602	379	16	gherghina	gherghina	PROPN
ajmri-5602	379	17	,	,	PUNCT
ajmri-5602	379	18	ș	ș	X
ajmri-5602	379	19	.	.	PUNCT
ajmri-5602	379	20	(	(	PUNCT
ajmri-5602	379	21	2020	2020	NUM
ajmri-5602	379	22	)	)	PUNCT
ajmri-5602	379	23	.	.	PUNCT
ajmri-5602	380	1	small	small	ADJ
ajmri-5602	380	2	and	and	CCONJ
ajmri-5602	380	3	medium	medium	ADJ
ajmri-5602	380	4	-	-	PUNCT
ajmri-5602	380	5	sized	sized	ADJ
ajmri-5602	380	6	enterprises	enterprise	NOUN
ajmri-5602	380	7	(	(	PUNCT
ajmri-5602	380	8	smes	sme	NOUN
ajmri-5602	380	9	):	):	PUNCT
ajmri-5602	380	10	the	the	DET
ajmri-5602	380	11	engine	engine	NOUN
ajmri-5602	380	12	of	of	ADP
ajmri-5602	380	13	economic	economic	ADJ
ajmri-5602	380	14	growth	growth	NOUN
ajmri-5602	380	15	through	through	ADP
ajmri-5602	380	16	investments	investment	NOUN
ajmri-5602	380	17	and	and	CCONJ
ajmri-5602	380	18	innovation	innovation	NOUN
ajmri-5602	380	19	.	.	PUNCT
ajmri-5602	381	1	sustainability	sustainability	NOUN
ajmri-5602	381	2	,	,	PUNCT
ajmri-5602	381	3	12(1	12(1	NUM
ajmri-5602	381	4	)	)	PUNCT
ajmri-5602	381	5	,	,	PUNCT
ajmri-5602	381	6	347	347	NUM
ajmri-5602	381	7	.	.	PUNCT
ajmri-5602	382	1	https://doi	https://doi	X
ajmri-5602	382	2	.	.	PUNCT
ajmri-5602	382	3	org/10.3390	org/10.3390	PROPN
ajmri-5602	382	4	/	/	SYM
ajmri-5602	382	5	su12010347	su12010347	PROPN
ajmri-5602	382	6	brigham	brigham	PROPN
ajmri-5602	382	7	,	,	PUNCT
ajmri-5602	382	8	e.	e.	PROPN
ajmri-5602	382	9	f.	f.	PROPN
ajmri-5602	382	10	,	,	PUNCT
ajmri-5602	382	11	&	&	CCONJ
ajmri-5602	382	12	ehrhardt	ehrhardt	PROPN
ajmri-5602	382	13	,	,	PUNCT
ajmri-5602	382	14	m.	m.	NOUN
ajmri-5602	382	15	c.	c.	PROPN
ajmri-5602	382	16	(	(	PUNCT
ajmri-5602	382	17	2016	2016	NUM
ajmri-5602	382	18	)	)	PUNCT
ajmri-5602	382	19	.	.	PUNCT
ajmri-5602	383	1	financial	financial	ADJ
ajmri-5602	383	2	management	management	NOUN
ajmri-5602	383	3	:	:	PUNCT
ajmri-5602	383	4	theory	theory	NOUN
ajmri-5602	383	5	&	&	CCONJ
ajmri-5602	383	6	practice	practice	PROPN
ajmri-5602	383	7	.	.	PUNCT
ajmri-5602	384	1	cengage	cengage	PROPN
ajmri-5602	384	2	learning	learning	PROPN
ajmri-5602	384	3	.	.	PUNCT
ajmri-5602	385	1	băcanu	băcanu	PROPN
ajmri-5602	385	2	,	,	PUNCT
ajmri-5602	385	3	m.	m.	NOUN
ajmri-5602	385	4	(	(	PUNCT
ajmri-5602	385	5	2017	2017	NUM
ajmri-5602	385	6	)	)	PUNCT
ajmri-5602	385	7	.	.	PUNCT
ajmri-5602	386	1	is	be	AUX
ajmri-5602	386	2	accounting	accounting	NOUN
ajmri-5602	386	3	-	-	PUNCT
ajmri-5602	386	4	taxation	taxation	NOUN
ajmri-5602	386	5	relation	relation	NOUN
ajmri-5602	386	6	a	a	DET
ajmri-5602	386	7	contributor	contributor	NOUN
ajmri-5602	386	8	to	to	ADP
ajmri-5602	386	9	the	the	DET
ajmri-5602	386	10	sustainability	sustainability	NOUN
ajmri-5602	386	11	?	?	PUNCT
ajmri-5602	387	1	annals	annal	VERB
ajmri-5602	387	2	economy	economy	NOUN
ajmri-5602	387	3	series	series	NOUN
ajmri-5602	387	4	,	,	PUNCT
ajmri-5602	387	5	4	4	NUM
ajmri-5602	387	6	,	,	PUNCT
ajmri-5602	387	7	224	224	NUM
ajmri-5602	387	8	-	-	SYM
ajmri-5602	387	9	228	228	NUM
ajmri-5602	387	10	.	.	PUNCT
ajmri-5602	387	11	causal	causal	NOUN
ajmri-5602	387	12	-	-	PUNCT
ajmri-5602	387	13	comparative	comparative	ADJ
ajmri-5602	387	14	design	design	NOUN
ajmri-5602	387	15	.	.	PUNCT
ajmri-5602	388	1	(	(	PUNCT
ajmri-5602	388	2	n.d	n.d	PROPN
ajmri-5602	388	3	.	.	PROPN
ajmri-5602	388	4	)	)	PUNCT
ajmri-5602	388	5	.	.	PUNCT
ajmri-5602	389	1	the	the	DET
ajmri-5602	389	2	sage	sage	NOUN
ajmri-5602	389	3	encyclopedia	encyclopedia	NOUN
ajmri-5602	389	4	of	of	ADP
ajmri-5602	389	5	research	research	NOUN
ajmri-5602	389	6	design	design	NOUN
ajmri-5602	389	7	.	.	PUNCT
ajmri-5602	390	1	https://methods.sagepub.com/	https://methods.sagepub.com/	ADJ
ajmri-5602	390	2	ency	ency	NOUN
ajmri-5602	390	3	/	/	SYM
ajmri-5602	390	4	edvol	edvol	NOUN
ajmri-5602	390	5	/	/	SYM
ajmri-5602	390	6	encyc	encyc	NOUN
ajmri-5602	390	7	-	-	PUNCT
ajmri-5602	390	8	of	of	ADP
ajmri-5602	390	9	-	-	PUNCT
ajmri-5602	390	10	research	research	NOUN
ajmri-5602	390	11	-	-	PUNCT
ajmri-5602	390	12	design	design	NOUN
ajmri-5602	390	13	/	/	SYM
ajmri-5602	390	14	chpt/	chpt/	NOUN
ajmri-5602	390	15	causalcomparative	causalcomparative	ADJ
ajmri-5602	390	16	-	-	PUNCT
ajmri-5602	390	17	design	design	NOUN
ajmri-5602	390	18	chiyangwa	chiyangwa	NOUN
ajmri-5602	390	19	,	,	PUNCT
ajmri-5602	390	20	a.	a.	NOUN
ajmri-5602	390	21	,	,	PUNCT
ajmri-5602	390	22	mhishi	mhishi	PROPN
ajmri-5602	390	23	,	,	PUNCT
ajmri-5602	390	24	g.	g.	PROPN
ajmri-5602	390	25	,	,	PUNCT
ajmri-5602	390	26	manhimanzi	manhimanzi	NOUN
ajmri-5602	390	27	,	,	PUNCT
ajmri-5602	390	28	g.	g.	PROPN
ajmri-5602	390	29	,	,	PUNCT
ajmri-5602	390	30	magoba	magoba	PROPN
ajmri-5602	390	31	,	,	PUNCT
ajmri-5602	390	32	c.	c.	PROPN
ajmri-5602	390	33	,	,	PUNCT
ajmri-5602	390	34	kusvabadika	kusvabadika	PROPN
ajmri-5602	390	35	,	,	PUNCT
ajmri-5602	390	36	j.	j.	PROPN
ajmri-5602	390	37	,	,	PUNCT
ajmri-5602	390	38	magara	magara	PROPN
ajmri-5602	390	39	,	,	PUNCT
ajmri-5602	390	40	w.	w.	PROPN
ajmri-5602	390	41	,	,	PUNCT
ajmri-5602	390	42	&	&	CCONJ
ajmri-5602	390	43	mwenje	mwenje	PROPN
ajmri-5602	390	44	,	,	PUNCT
ajmri-5602	390	45	s.	s.	PROPN
ajmri-5602	390	46	(	(	PUNCT
ajmri-5602	390	47	2025	2025	NUM
ajmri-5602	390	48	)	)	PUNCT
ajmri-5602	390	49	.	.	PUNCT
ajmri-5602	391	1	the	the	DET
ajmri-5602	391	2	influence	influence	NOUN
ajmri-5602	391	3	of	of	ADP
ajmri-5602	391	4	tax	tax	NOUN
ajmri-5602	391	5	determinants	determinant	NOUN
ajmri-5602	391	6	on	on	ADP
ajmri-5602	391	7	tax	tax	NOUN
ajmri-5602	391	8	compliance	compliance	NOUN
ajmri-5602	391	9	decisions	decision	NOUN
ajmri-5602	391	10	by	by	ADP
ajmri-5602	391	11	small	small	ADJ
ajmri-5602	391	12	and	and	CCONJ
ajmri-5602	391	13	medium	medium	ADJ
ajmri-5602	391	14	enterprises	enterprise	NOUN
ajmri-5602	391	15	(	(	PUNCT
ajmri-5602	391	16	smes	sme	NOUN
ajmri-5602	391	17	)	)	PUNCT
ajmri-5602	391	18	in	in	ADP
ajmri-5602	391	19	harare	harare	PROPN
ajmri-5602	391	20	cbd	cbd	PROPN
ajmri-5602	391	21	.	.	PUNCT
ajmri-5602	392	1	east	east	PROPN
ajmri-5602	392	2	african	african	PROPN
ajmri-5602	392	3	journal	journal	PROPN
ajmri-5602	392	4	of	of	ADP
ajmri-5602	392	5	business	business	NOUN
ajmri-5602	392	6	and	and	CCONJ
ajmri-5602	392	7	economics	economic	NOUN
ajmri-5602	392	8	,	,	PUNCT
ajmri-5602	392	9	8(1	8(1	NOUN
ajmri-5602	392	10	)	)	PUNCT
ajmri-5602	392	11	,	,	PUNCT
ajmri-5602	392	12	359–382	359–382	NUM
ajmri-5602	392	13	.	.	PUNCT
ajmri-5602	393	1	https://doi.org/10.37284/	https://doi.org/10.37284/	PROPN
ajmri-5602	393	2	eajbe.8.1.2960	eajbe.8.1.2960	PROPN
ajmri-5602	393	3	cortez	cortez	PROPN
ajmri-5602	393	4	,	,	PUNCT
ajmri-5602	393	5	n.	n.	PROPN
ajmri-5602	393	6	j.	j.	PROPN
ajmri-5602	393	7	,	,	PUNCT
ajmri-5602	393	8	baldomero	baldomero	PROPN
ajmri-5602	393	9	,	,	PUNCT
ajmri-5602	393	10	m.	m.	NOUN
ajmri-5602	393	11	j.	j.	PROPN
ajmri-5602	393	12	,	,	PUNCT
ajmri-5602	393	13	mendoza	mendoza	PROPN
ajmri-5602	393	14	,	,	PUNCT
ajmri-5602	393	15	a.	a.	PROPN
ajmri-5602	393	16	r.	r.	PROPN
ajmri-5602	393	17	,	,	PUNCT
ajmri-5602	393	18	mallari	mallari	PROPN
ajmri-5602	393	19	,	,	PUNCT
ajmri-5602	393	20	k.	k.	PROPN
ajmri-5602	393	21	a.	a.	PROPN
ajmri-5602	393	22	,	,	PUNCT
ajmri-5602	393	23	benavidez	benavidez	PROPN
ajmri-5602	393	24	,	,	PUNCT
ajmri-5602	393	25	m.	m.	NOUN
ajmri-5602	393	26	j.	j.	PROPN
ajmri-5602	393	27	,	,	PUNCT
ajmri-5602	393	28	gaffud	gaffud	PROPN
ajmri-5602	393	29	,	,	PUNCT
ajmri-5602	393	30	r.	r.	PROPN
ajmri-5602	393	31	,	,	PUNCT
ajmri-5602	393	32	hermosura	hermosura	NOUN
ajmri-5602	393	33	,	,	PUNCT
ajmri-5602	393	34	r.	r.	PROPN
ajmri-5602	393	35	m.	m.	PROPN
ajmri-5602	393	36	j.	j.	PROPN
ajmri-5602	393	37	,	,	PUNCT
ajmri-5602	393	38	&	&	CCONJ
ajmri-5602	393	39	gaoat	gaoat	PROPN
ajmri-5602	393	40	,	,	PUNCT
ajmri-5602	393	41	m.	m.	NOUN
ajmri-5602	393	42	(	(	PUNCT
ajmri-5602	393	43	2024	2024	NUM
ajmri-5602	393	44	)	)	PUNCT
ajmri-5602	393	45	.	.	PUNCT
ajmri-5602	394	1	sustainability	sustainability	NOUN
ajmri-5602	394	2	practices	practice	NOUN
ajmri-5602	394	3	of	of	ADP
ajmri-5602	394	4	agritourism	agritourism	NOUN
ajmri-5602	394	5	in	in	ADP
ajmri-5602	394	6	diffun	diffun	NOUN
ajmri-5602	394	7	,	,	PUNCT
ajmri-5602	394	8	quirino	quirino	PROPN
ajmri-5602	394	9	.	.	PUNCT
ajmri-5602	395	1	american	american	PROPN
ajmri-5602	395	2	journal	journal	PROPN
ajmri-5602	395	3	of	of	ADP
ajmri-5602	395	4	tourism	tourism	NOUN
ajmri-5602	395	5	and	and	CCONJ
ajmri-5602	395	6	hospitality	hospitality	NOUN
ajmri-5602	395	7	,	,	PUNCT
ajmri-5602	395	8	2(1	2(1	NUM
ajmri-5602	395	9	)	)	PUNCT
ajmri-5602	395	10	,	,	PUNCT
ajmri-5602	395	11	27–34	27–34	NUM
ajmri-5602	395	12	.	.	PUNCT
ajmri-5602	396	1	https://doi	https://doi	NOUN
ajmri-5602	396	2	.	.	PUNCT
ajmri-5602	396	3	org/10.54536	org/10.54536	PROPN
ajmri-5602	396	4	/	/	SYM
ajmri-5602	396	5	ajth.v2i1.2409	ajth.v2i1.2409	NUM
ajmri-5602	396	6	costello	costello	PROPN
ajmri-5602	396	7	,	,	PUNCT
ajmri-5602	396	8	d.	d.	PROPN
ajmri-5602	396	9	(	(	PUNCT
ajmri-5602	396	10	2023	2023	NUM
ajmri-5602	396	11	,	,	PUNCT
ajmri-5602	396	12	august	august	PROPN
ajmri-5602	396	13	26	26	NUM
ajmri-5602	396	14	)	)	PUNCT
ajmri-5602	396	15	.	.	PUNCT
ajmri-5602	397	1	causal	causal	ADJ
ajmri-5602	397	2	comparative	comparative	ADJ
ajmri-5602	397	3	research	research	NOUN
ajmri-5602	397	4	:	:	PUNCT
ajmri-5602	397	5	insights	insight	NOUN
ajmri-5602	397	6	and	and	CCONJ
ajmri-5602	397	7	implications	implication	NOUN
ajmri-5602	397	8	.	.	PUNCT
ajmri-5602	398	1	servicescape	servicescape	NOUN
ajmri-5602	398	2	.	.	PUNCT
ajmri-5602	399	1	https://www	https://www	PROPN
ajmri-5602	399	2	.	.	PUNCT
ajmri-5602	400	1	servicescape.com/blog/causal-comparative-researchinsights-and-implications	servicescape.com/blog/causal-comparative-researchinsights-and-implication	NOUN
ajmri-5602	400	2	dimuk	dimuk	ADJ
ajmri-5602	400	3	,	,	PUNCT
ajmri-5602	400	4	m.	m.	NOUN
ajmri-5602	400	5	,	,	PUNCT
ajmri-5602	400	6	zulher	zulher	PROPN
ajmri-5602	400	7	,	,	PUNCT
ajmri-5602	400	8	z.	z.	PROPN
ajmri-5602	400	9	,	,	PUNCT
ajmri-5602	400	10	norawati	norawati	PROPN
ajmri-5602	400	11	,	,	PUNCT
ajmri-5602	400	12	s.	s.	PROPN
ajmri-5602	400	13	,	,	PUNCT
ajmri-5602	400	14	rivandi	rivandi	PROPN
ajmri-5602	400	15	,	,	PUNCT
ajmri-5602	400	16	m.	m.	NOUN
ajmri-5602	400	17	,	,	PUNCT
ajmri-5602	400	18	&	&	CCONJ
ajmri-5602	400	19	fauziati	fauziati	PROPN
ajmri-5602	400	20	,	,	PUNCT
ajmri-5602	400	21	p.	p.	NOUN
ajmri-5602	400	22	(	(	PUNCT
ajmri-5602	400	23	2018	2018	NUM
ajmri-5602	400	24	)	)	PUNCT
ajmri-5602	400	25	.	.	PUNCT
ajmri-5602	401	1	the	the	DET
ajmri-5602	401	2	effect	effect	NOUN
ajmri-5602	401	3	of	of	ADP
ajmri-5602	401	4	internal	internal	ADJ
ajmri-5602	401	5	and	and	CCONJ
ajmri-5602	401	6	external	external	ADJ
ajmri-5602	401	7	factors	factor	NOUN
ajmri-5602	401	8	on	on	ADP
ajmri-5602	401	9	tax	tax	NOUN
ajmri-5602	401	10	compliance	compliance	NOUN
ajmri-5602	401	11	in	in	ADP
ajmri-5602	401	12	smes	smes	PROPN
ajmri-5602	401	13	,	,	PUNCT
ajmri-5602	401	14	padang	padang	PROPN
ajmri-5602	401	15	,	,	PUNCT
ajmri-5602	401	16	indonesia	indonesia	PROPN
ajmri-5602	401	17	.	.	PUNCT
ajmri-5602	402	1	asia	asia	PROPN
ajmri-5602	402	2	proceedings	proceeding	NOUN
ajmri-5602	402	3	of	of	ADP
ajmri-5602	402	4	social	social	ADJ
ajmri-5602	402	5	sciences	science	NOUN
ajmri-5602	402	6	,	,	PUNCT
ajmri-5602	402	7	2(2	2(2	NUM
ajmri-5602	402	8	)	)	PUNCT
ajmri-5602	402	9	,	,	PUNCT
ajmri-5602	402	10	128	128	NUM
ajmri-5602	402	11	–	–	SYM
ajmri-5602	402	12	131	131	NUM
ajmri-5602	402	13	.	.	PUNCT
ajmri-5602	402	14	https://doi.org/10.31580/apss.v2i2.395	https://doi.org/10.31580/apss.v2i2.395	NOUN
ajmri-5602	402	15	djankov	djankov	PROPN
ajmri-5602	402	16	,	,	PUNCT
ajmri-5602	402	17	s.	s.	PROPN
ajmri-5602	402	18	,	,	PUNCT
ajmri-5602	402	19	ganser	ganser	PROPN
ajmri-5602	402	20	,	,	PUNCT
ajmri-5602	402	21	t.	t.	PROPN
ajmri-5602	402	22	,	,	PUNCT
ajmri-5602	402	23	mcliesh	mcliesh	PROPN
ajmri-5602	402	24	,	,	PUNCT
ajmri-5602	402	25	c.	c.	PROPN
ajmri-5602	402	26	,	,	PUNCT
ajmri-5602	402	27	ramalho	ramalho	PROPN
ajmri-5602	402	28	,	,	PUNCT
ajmri-5602	402	29	r.	r.	PROPN
ajmri-5602	402	30	,	,	PUNCT
ajmri-5602	402	31	&	&	CCONJ
ajmri-5602	402	32	shleifer	shleifer	PROPN
ajmri-5602	402	33	,	,	PUNCT
ajmri-5602	402	34	a.	a.	NOUN
ajmri-5602	402	35	(	(	PUNCT
ajmri-5602	402	36	2010	2010	NUM
ajmri-5602	402	37	)	)	PUNCT
ajmri-5602	402	38	.	.	PUNCT
ajmri-5602	403	1	the	the	DET
ajmri-5602	403	2	effect	effect	NOUN
ajmri-5602	403	3	of	of	ADP
ajmri-5602	403	4	corporate	corporate	ADJ
ajmri-5602	403	5	taxes	taxis	NOUN
ajmri-5602	403	6	on	on	ADP
ajmri-5602	403	7	investment	investment	NOUN
ajmri-5602	403	8	and	and	CCONJ
ajmri-5602	403	9	entrepreneurship	entrepreneurship	NOUN
ajmri-5602	403	10	.	.	PUNCT
ajmri-5602	404	1	american	american	ADJ
ajmri-5602	404	2	economic	economic	PROPN
ajmri-5602	404	3	journal	journal	PROPN
ajmri-5602	404	4	:	:	PUNCT
ajmri-5602	404	5	macroeconomics	macroeconomic	NOUN
ajmri-5602	404	6	,	,	PUNCT
ajmri-5602	404	7	2(3	2(3	NUM
ajmri-5602	404	8	)	)	PUNCT
ajmri-5602	404	9	,	,	PUNCT
ajmri-5602	404	10	31–64	31–64	NUM
ajmri-5602	404	11	.	.	PUNCT
ajmri-5602	405	1	https://doi	https://doi	NOUN
ajmri-5602	405	2	.	.	PUNCT
ajmri-5602	405	3	org/10.1257	org/10.1257	PROPN
ajmri-5602	405	4	/	/	SYM
ajmri-5602	405	5	mac.2.3.31	mac.2.3.31	PROPN
ajmri-5602	405	6	duan	duan	PROPN
ajmri-5602	405	7	,	,	PUNCT
ajmri-5602	405	8	s.	s.	PROPN
ajmri-5602	405	9	,	,	PUNCT
ajmri-5602	405	10	li	li	PROPN
ajmri-5602	405	11	,	,	PUNCT
ajmri-5602	405	12	j.	j.	PROPN
ajmri-5602	405	13	,	,	PUNCT
ajmri-5602	405	14	zhang	zhang	PROPN
ajmri-5602	405	15	,	,	PUNCT
ajmri-5602	405	16	x.	x.	PROPN
ajmri-5602	405	17	,	,	PUNCT
ajmri-5602	405	18	&	&	CCONJ
ajmri-5602	405	19	lu	lu	PROPN
ajmri-5602	405	20	,	,	PUNCT
ajmri-5602	405	21	y.	y.	PROPN
ajmri-5602	405	22	(	(	PUNCT
ajmri-5602	405	23	2024	2024	NUM
ajmri-5602	405	24	)	)	PUNCT
ajmri-5602	405	25	.	.	PUNCT
ajmri-5602	406	1	corporate	corporate	ADJ
ajmri-5602	406	2	sustainability	sustainability	NOUN
ajmri-5602	406	3	:	:	PUNCT
ajmri-5602	406	4	the	the	DET
ajmri-5602	406	5	role	role	NOUN
ajmri-5602	406	6	of	of	ADP
ajmri-5602	406	7	environmental	environmental	ADJ
ajmri-5602	406	8	taxes	taxis	NOUN
ajmri-5602	406	9	in	in	ADP
ajmri-5602	406	10	esg	esg	PROPN
ajmri-5602	406	11	performance	performance	NOUN
ajmri-5602	406	12	.	.	PUNCT
ajmri-5602	407	1	environment	environment	NOUN
ajmri-5602	407	2	development	development	NOUN
ajmri-5602	407	3	and	and	CCONJ
ajmri-5602	407	4	sustainability	sustainability	NOUN
ajmri-5602	407	5	.	.	PUNCT
ajmri-5602	408	1	https://doi.org/10.1007/s10668-024-05185-1	https://doi.org/10.1007/s10668-024-05185-1	NUM
ajmri-5602	408	2	edori	edori	NOUN
ajmri-5602	408	3	,	,	PUNCT
ajmri-5602	408	4	o.	o.	PROPN
ajmri-5602	408	5	e.	e.	PROPN
ajmri-5602	408	6	,	,	PUNCT
ajmri-5602	408	7	&	&	CCONJ
ajmri-5602	408	8	des	des	PROPN
ajmri-5602	408	9	-	-	NOUN
ajmri-5602	408	10	wosu	wosu	PROPN
ajmri-5602	408	11	,	,	PUNCT
ajmri-5602	408	12	a.	a.	NOUN
ajmri-5602	408	13	(	(	PUNCT
ajmri-5602	408	14	2024	2024	NUM
ajmri-5602	408	15	)	)	PUNCT
ajmri-5602	408	16	.	.	PUNCT
ajmri-5602	409	1	tax	tax	NOUN
ajmri-5602	409	2	incentives	incentive	NOUN
ajmri-5602	409	3	and	and	CCONJ
ajmri-5602	409	4	pa	pa	PROPN
ajmri-5602	409	5	ge	ge	PROPN
ajmri-5602	409	6	85	85	NUM
ajmri-5602	409	7	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	409	8	am	am	NOUN
ajmri-5602	409	9	.	.	PUNCT
ajmri-5602	410	1	j.	j.	PROPN
ajmri-5602	410	2	multidis	multidis	PROPN
ajmri-5602	410	3	.	.	PUNCT
ajmri-5602	411	1	res	re	NOUN
ajmri-5602	411	2	.	.	PUNCT
ajmri-5602	412	1	innov	innov	PROPN
ajmri-5602	412	2	.	.	PUNCT
ajmri-5602	413	1	4(5	4(5	NUM
ajmri-5602	413	2	)	)	PUNCT
ajmri-5602	414	1	74	74	NUM
ajmri-5602	414	2	-	-	SYM
ajmri-5602	414	3	88	88	NUM
ajmri-5602	414	4	,	,	PUNCT
ajmri-5602	414	5	2025	2025	NUM
ajmri-5602	414	6	financial	financial	ADJ
ajmri-5602	414	7	performance	performance	NOUN
ajmri-5602	414	8	of	of	ADP
ajmri-5602	414	9	micro	micro	NOUN
ajmri-5602	414	10	,	,	PUNCT
ajmri-5602	414	11	small	small	ADJ
ajmri-5602	414	12	,	,	PUNCT
ajmri-5602	414	13	and	and	CCONJ
ajmri-5602	414	14	medium	medium	ADJ
ajmri-5602	414	15	enterprises	enterprise	NOUN
ajmri-5602	414	16	.	.	PUNCT
ajmri-5602	415	1	global	global	ADJ
ajmri-5602	415	2	journal	journal	PROPN
ajmri-5602	415	3	of	of	ADP
ajmri-5602	415	4	agriculture	agriculture	PROPN
ajmri-5602	415	5	and	and	CCONJ
ajmri-5602	415	6	economics	economic	NOUN
ajmri-5602	415	7	research	research	NOUN
ajmri-5602	415	8	,	,	PUNCT
ajmri-5602	415	9	4(2	4(2	NUM
ajmri-5602	415	10	)	)	PUNCT
ajmri-5602	415	11	,	,	PUNCT
ajmri-5602	415	12	45–60	45–60	NOUN
ajmri-5602	415	13	.	.	PUNCT
ajmri-5602	416	1	https://www.arfjournals.com/	https://www.arfjournals.com/	ADJ
ajmri-5602	416	2	image	image	NOUN
ajmri-5602	416	3	/	/	SYM
ajmri-5602	416	4	catalog	catalog	NOUN
ajmri-5602	416	5	/	/	SYM
ajmri-5602	416	6	journals%20papers	journals%20paper	NOUN
ajmri-5602	416	7	/	/	SYM
ajmri-5602	416	8	gjaer/2024/	gjaer/2024/	ADJ
ajmri-5602	416	9	no%202%20(2024)/5_edori.pdf	no%202%20(2024)/5_edori.pdf	NOUN
ajmri-5602	416	10	ehis	ehis	NOUN
ajmri-5602	416	11	,	,	PUNCT
ajmri-5602	416	12	o.	o.	PROPN
ajmri-5602	416	13	,	,	PUNCT
ajmri-5602	416	14	maduabuchi	maduabuchi	PROPN
ajmri-5602	416	15	,	,	PUNCT
ajmri-5602	416	16	a.	a.	PROPN
ajmri-5602	416	17	,	,	PUNCT
ajmri-5602	416	18	judith	judith	PROPN
ajmri-5602	416	19	,	,	PUNCT
ajmri-5602	416	20	n.	n.	PROPN
ajmri-5602	416	21	,	,	PUNCT
ajmri-5602	416	22	david	david	PROPN
ajmri-5602	416	23	,	,	PUNCT
ajmri-5602	416	24	c.	c.	PROPN
ajmri-5602	416	25	,	,	PUNCT
ajmri-5602	416	26	&	&	CCONJ
ajmri-5602	416	27	igwe	igwe	PROPN
ajmri-5602	416	28	,	,	PUNCT
ajmri-5602	416	29	e.	e.	PROPN
ajmri-5602	416	30	(	(	PUNCT
ajmri-5602	416	31	2022	2022	NUM
ajmri-5602	416	32	)	)	PUNCT
ajmri-5602	416	33	.	.	PUNCT
ajmri-5602	417	1	taxation	taxation	NOUN
ajmri-5602	417	2	practices	practice	NOUN
ajmri-5602	417	3	and	and	CCONJ
ajmri-5602	417	4	the	the	DET
ajmri-5602	417	5	survival	survival	NOUN
ajmri-5602	417	6	of	of	ADP
ajmri-5602	417	7	small	small	ADJ
ajmri-5602	417	8	and	and	CCONJ
ajmri-5602	417	9	medium	medium	ADJ
ajmri-5602	417	10	-	-	PUNCT
ajmri-5602	417	11	sized	sized	ADJ
ajmri-5602	417	12	enterprises	enterprise	NOUN
ajmri-5602	417	13	(	(	PUNCT
ajmri-5602	417	14	smes	sme	NOUN
ajmri-5602	417	15	)	)	PUNCT
ajmri-5602	417	16	.	.	PUNCT
ajmri-5602	418	1	universal	universal	ADJ
ajmri-5602	418	2	journal	journal	PROPN
ajmri-5602	418	3	of	of	ADP
ajmri-5602	418	4	accounting	accounting	NOUN
ajmri-5602	418	5	and	and	CCONJ
ajmri-5602	418	6	finance	finance	NOUN
ajmri-5602	418	7	,	,	PUNCT
ajmri-5602	418	8	10(2	10(2	NUM
ajmri-5602	418	9	)	)	PUNCT
ajmri-5602	418	10	,	,	PUNCT
ajmri-5602	418	11	399–410	399–410	NUM
ajmri-5602	418	12	.	.	PUNCT
ajmri-5602	419	1	https://doi.org/10.13189/ujaf.2022.100204	https://doi.org/10.13189/ujaf.2022.100204	PROPN
ajmri-5602	419	2	emeka	emeka	NOUN
ajmri-5602	419	3	,	,	PUNCT
ajmri-5602	419	4	p.	p.	NOUN
ajmri-5602	419	5	,	,	PUNCT
ajmri-5602	419	6	oketa	oketa	ADJ
ajmri-5602	419	7	,	,	PUNCT
ajmri-5602	419	8	c.	c.	NOUN
ajmri-5602	419	9	,	,	PUNCT
ajmri-5602	419	10	okeke	okeke	ADJ
ajmri-5602	419	11	,	,	PUNCT
ajmri-5602	419	12	f.	f.	PROPN
ajmri-5602	419	13	,	,	PUNCT
ajmri-5602	419	14	&	&	CCONJ
ajmri-5602	419	15	chikaodili	chikaodili	NOUN
ajmri-5602	419	16	,	,	PUNCT
ajmri-5602	419	17	o.	o.	NOUN
ajmri-5602	419	18	(	(	PUNCT
ajmri-5602	419	19	2021	2021	NUM
ajmri-5602	419	20	)	)	PUNCT
ajmri-5602	419	21	.	.	PUNCT
ajmri-5602	420	1	multiple	multiple	ADJ
ajmri-5602	420	2	taxation	taxation	NOUN
ajmri-5602	420	3	and	and	CCONJ
ajmri-5602	420	4	business	business	NOUN
ajmri-5602	420	5	sustainability	sustainability	NOUN
ajmri-5602	420	6	in	in	ADP
ajmri-5602	420	7	nigeria	nigeria	PROPN
ajmri-5602	420	8	.	.	PUNCT
ajmri-5602	421	1	south	south	ADJ
ajmri-5602	421	2	asian	asian	PROPN
ajmri-5602	421	3	journal	journal	NOUN
ajmri-5602	421	4	of	of	ADP
ajmri-5602	421	5	marketing	marketing	NOUN
ajmri-5602	421	6	and	and	CCONJ
ajmri-5602	421	7	management	management	NOUN
ajmri-5602	421	8	research	research	NOUN
ajmri-5602	421	9	,	,	PUNCT
ajmri-5602	421	10	11	11	NUM
ajmri-5602	421	11	,	,	PUNCT
ajmri-5602	421	12	74	74	NUM
ajmri-5602	421	13	-	-	SYM
ajmri-5602	421	14	98	98	NUM
ajmri-5602	421	15	.	.	PUNCT
ajmri-5602	422	1	https://doi.org/10.5958/2249877x.2021.00021.7	https://doi.org/10.5958/2249877x.2021.00021.7	PROPN
ajmri-5602	422	2	.	.	PROPN
ajmri-5602	422	3	enriques	enriques	PROPN
ajmri-5602	422	4	,	,	PUNCT
ajmri-5602	422	5	c.	c.	NOUN
ajmri-5602	422	6	,	,	PUNCT
ajmri-5602	422	7	gacrama	gacrama	NOUN
ajmri-5602	422	8	,	,	PUNCT
ajmri-5602	422	9	b.	b.	PROPN
ajmri-5602	422	10	,	,	PUNCT
ajmri-5602	422	11	gaoat	gaoat	PROPN
ajmri-5602	422	12	,	,	PUNCT
ajmri-5602	422	13	m.	m.	NOUN
ajmri-5602	422	14	,	,	PUNCT
ajmri-5602	422	15	villanueva	villanueva	PROPN
ajmri-5602	422	16	,	,	PUNCT
ajmri-5602	422	17	j.	j.	PROPN
ajmri-5602	422	18	,	,	PUNCT
ajmri-5602	422	19	cabungcal	cabungcal	PROPN
ajmri-5602	422	20	,	,	PUNCT
ajmri-5602	422	21	c.	c.	PROPN
ajmri-5602	422	22	,	,	PUNCT
ajmri-5602	422	23	medios	medio	NOUN
ajmri-5602	422	24	,	,	PUNCT
ajmri-5602	422	25	z.	z.	PROPN
ajmri-5602	422	26	,	,	PUNCT
ajmri-5602	422	27	&	&	CCONJ
ajmri-5602	422	28	ruiz	ruiz	PROPN
ajmri-5602	422	29	,	,	PUNCT
ajmri-5602	422	30	h.	h.	PROPN
ajmri-5602	422	31	(	(	PUNCT
ajmri-5602	422	32	2023	2023	NUM
ajmri-5602	422	33	)	)	PUNCT
ajmri-5602	422	34	.	.	PUNCT
ajmri-5602	422	35	)	)	PUNCT
ajmri-5602	422	36	.	.	PUNCT
ajmri-5602	423	1	impact	impact	NOUN
ajmri-5602	423	2	of	of	ADP
ajmri-5602	423	3	inventory	inventory	NOUN
ajmri-5602	423	4	management	management	NOUN
ajmri-5602	423	5	on	on	ADP
ajmri-5602	423	6	financial	financial	ADJ
ajmri-5602	423	7	performance	performance	NOUN
ajmri-5602	423	8	of	of	ADP
ajmri-5602	423	9	msmes	msme	NOUN
ajmri-5602	423	10	in	in	ADP
ajmri-5602	423	11	santiago	santiago	PROPN
ajmri-5602	423	12	city	city	PROPN
ajmri-5602	423	13	.	.	PUNCT
ajmri-5602	424	1	american	american	PROPN
ajmri-5602	424	2	journal	journal	PROPN
ajmri-5602	424	3	of	of	ADP
ajmri-5602	424	4	economics	economic	NOUN
ajmri-5602	424	5	and	and	CCONJ
ajmri-5602	424	6	business	business	NOUN
ajmri-5602	424	7	innovation	innovation	NOUN
ajmri-5602	424	8	,	,	PUNCT
ajmri-5602	424	9	2(3	2(3	NUM
ajmri-5602	424	10	)	)	PUNCT
ajmri-5602	424	11	,	,	PUNCT
ajmri-5602	424	12	11–24	11–24	NUM
ajmri-5602	424	13	.	.	PUNCT
ajmri-5602	425	1	https://	https://	PROPN
ajmri-5602	425	2	doi.org/10.54536/ajebi.v2i3.1839	doi.org/10.54536/ajebi.v2i3.1839	NOUN
ajmri-5602	425	3	erosa	erosa	NOUN
ajmri-5602	425	4	,	,	PUNCT
ajmri-5602	425	5	a.	a.	NOUN
ajmri-5602	425	6	,	,	PUNCT
ajmri-5602	425	7	&	&	CCONJ
ajmri-5602	425	8	gonzález	gonzález	PROPN
ajmri-5602	425	9	,	,	PUNCT
ajmri-5602	425	10	b.	b.	PROPN
ajmri-5602	425	11	(	(	PUNCT
ajmri-5602	425	12	2019	2019	NUM
ajmri-5602	425	13	)	)	PUNCT
ajmri-5602	425	14	.	.	PUNCT
ajmri-5602	426	1	taxation	taxation	NOUN
ajmri-5602	426	2	and	and	CCONJ
ajmri-5602	426	3	the	the	DET
ajmri-5602	426	4	life	life	NOUN
ajmri-5602	426	5	cycle	cycle	NOUN
ajmri-5602	426	6	of	of	ADP
ajmri-5602	426	7	firms	firm	NOUN
ajmri-5602	426	8	.	.	PUNCT
ajmri-5602	427	1	ssrn	ssrn	PROPN
ajmri-5602	427	2	electronic	electronic	ADJ
ajmri-5602	427	3	journal	journal	NOUN
ajmri-5602	427	4	.	.	PUNCT
ajmri-5602	428	1	https://doi	https://doi	X
ajmri-5602	428	2	.	.	PUNCT
ajmri-5602	428	3	org/10.2139	org/10.2139	PROPN
ajmri-5602	428	4	/	/	SYM
ajmri-5602	428	5	ssrn.3502293	ssrn.3502293	PROPN
ajmri-5602	428	6	faisal	faisal	NOUN
ajmri-5602	428	7	,	,	PUNCT
ajmri-5602	428	8	a.	a.	PROPN
ajmri-5602	428	9	,	,	PUNCT
ajmri-5602	428	10	,	,	PUNCT
ajmri-5602	428	11	s.	s.	PROPN
ajmri-5602	428	12	,	,	PUNCT
ajmri-5602	428	13	&	&	CCONJ
ajmri-5602	428	14	sugihyanty	sugihyanty	PROPN
ajmri-5602	428	15	,	,	PUNCT
ajmri-5602	428	16	e.	e.	PROPN
ajmri-5602	428	17	(	(	PUNCT
ajmri-5602	428	18	2025	2025	NUM
ajmri-5602	428	19	)	)	PUNCT
ajmri-5602	428	20	.	.	PUNCT
ajmri-5602	429	1	rethinking	rethink	VERB
ajmri-5602	429	2	tax	tax	NOUN
ajmri-5602	429	3	systems	system	NOUN
ajmri-5602	429	4	for	for	ADP
ajmri-5602	429	5	sustainable	sustainable	ADJ
ajmri-5602	429	6	development	development	NOUN
ajmri-5602	429	7	goals	goal	NOUN
ajmri-5602	429	8	.	.	PUNCT
ajmri-5602	430	1	sinergi	sinergi	PROPN
ajmri-5602	430	2	international	international	PROPN
ajmri-5602	430	3	journal	journal	PROPN
ajmri-5602	430	4	of	of	ADP
ajmri-5602	430	5	economics	economic	NOUN
ajmri-5602	430	6	,	,	PUNCT
ajmri-5602	430	7	3(2	3(2	NUM
ajmri-5602	430	8	)	)	PUNCT
ajmri-5602	430	9	,	,	PUNCT
ajmri-5602	430	10	108–119	108–119	NUM
ajmri-5602	430	11	.	.	PUNCT
ajmri-5602	431	1	https://doi.org/10.61194/economics.v3i2.647	https://doi.org/10.61194/economics.v3i2.647	ADJ
ajmri-5602	431	2	febrayanto	febrayanto	ADP
ajmri-5602	431	3	,	,	PUNCT
ajmri-5602	431	4	c.	c.	PROPN
ajmri-5602	431	5	r.	r.	PROPN
ajmri-5602	431	6	,	,	PUNCT
ajmri-5602	431	7	susiyanti	susiyanti	VERB
ajmri-5602	431	8	,	,	PUNCT
ajmri-5602	431	9	f.	f.	PROPN
ajmri-5602	431	10	,	,	PUNCT
ajmri-5602	431	11	yulianto	yulianto	NOUN
ajmri-5602	431	12	,	,	PUNCT
ajmri-5602	431	13	m.	m.	NOUN
ajmri-5602	431	14	a.	a.	PROPN
ajmri-5602	431	15	,	,	PUNCT
ajmri-5602	431	16	nugraha	nugraha	NOUN
ajmri-5602	431	17	,	,	PUNCT
ajmri-5602	431	18	m.	m.	NOUN
ajmri-5602	431	19	s.	s.	PROPN
ajmri-5602	431	20	,	,	PUNCT
ajmri-5602	431	21	hirbasari	hirbasari	PROPN
ajmri-5602	431	22	,	,	PUNCT
ajmri-5602	431	23	i.	i.	PROPN
ajmri-5602	431	24	a.	a.	PROPN
ajmri-5602	431	25	,	,	PUNCT
ajmri-5602	431	26	hanfan	hanfan	PROPN
ajmri-5602	431	27	,	,	PUNCT
ajmri-5602	431	28	a.	a.	PROPN
ajmri-5602	431	29	,	,	PUNCT
ajmri-5602	431	30	&	&	CCONJ
ajmri-5602	431	31	isni	isni	PROPN
ajmri-5602	431	32	,	,	PUNCT
ajmri-5602	431	33	l.	l.	PROPN
ajmri-5602	431	34	i.	i.	PROPN
ajmri-5602	431	35	(	(	PUNCT
ajmri-5602	431	36	2025	2025	NUM
ajmri-5602	431	37	)	)	PUNCT
ajmri-5602	431	38	.	.	PUNCT
ajmri-5602	432	1	identifying	identify	VERB
ajmri-5602	432	2	critical	critical	ADJ
ajmri-5602	432	3	infrastructure	infrastructure	NOUN
ajmri-5602	432	4	for	for	ADP
ajmri-5602	432	5	local	local	ADJ
ajmri-5602	432	6	economic	economic	ADJ
ajmri-5602	432	7	development	development	NOUN
ajmri-5602	432	8	in	in	ADP
ajmri-5602	432	9	rapidly	rapidly	ADV
ajmri-5602	432	10	growing	grow	VERB
ajmri-5602	432	11	small	small	ADJ
ajmri-5602	432	12	towns	town	NOUN
ajmri-5602	432	13	.	.	PUNCT
ajmri-5602	433	1	ekuilibrium	ekuilibrium	NOUN
ajmri-5602	433	2	jurnal	jurnal	ADJ
ajmri-5602	433	3	ilmiah	ilmiah	PROPN
ajmri-5602	433	4	bidang	bidang	PROPN
ajmri-5602	433	5	ilmu	ilmu	PROPN
ajmri-5602	433	6	ekonomi	ekonomi	PROPN
ajmri-5602	433	7	,	,	PUNCT
ajmri-5602	433	8	20(1	20(1	NUM
ajmri-5602	433	9	)	)	PUNCT
ajmri-5602	433	10	,	,	PUNCT
ajmri-5602	433	11	76–96	76–96	NUM
ajmri-5602	433	12	.	.	PUNCT
ajmri-5602	433	13	https://doi.org/10.24269/ekuilibrium	https://doi.org/10.24269/ekuilibrium	NOUN
ajmri-5602	433	14	.	.	PUNCT
ajmri-5602	434	1	v20i1.2025.pp76	v20i1.2025.pp76	PROPN
ajmri-5602	434	2	-	-	PUNCT
ajmri-5602	434	3	96	96	NUM
ajmri-5602	434	4	feya	feya	NOUN
ajmri-5602	434	5	,	,	PUNCT
ajmri-5602	434	6	f.	f.	PROPN
ajmri-5602	434	7	,	,	PUNCT
ajmri-5602	434	8	masunda	masunda	PROPN
ajmri-5602	434	9	,	,	PUNCT
ajmri-5602	434	10	k.	k.	PROPN
ajmri-5602	434	11	,	,	PUNCT
ajmri-5602	434	12	mufanebadza	mufanebadza	PROPN
ajmri-5602	434	13	,	,	PUNCT
ajmri-5602	434	14	g.	g.	PROPN
ajmri-5602	434	15	,	,	PUNCT
ajmri-5602	434	16	tarwa	tarwa	NOUN
ajmri-5602	434	17	,	,	PUNCT
ajmri-5602	434	18	c.	c.	NOUN
ajmri-5602	434	19	,	,	PUNCT
ajmri-5602	434	20	mlambo	mlambo	PROPN
ajmri-5602	434	21	,	,	PUNCT
ajmri-5602	434	22	w.	w.	PROPN
ajmri-5602	434	23	,	,	PUNCT
ajmri-5602	434	24	tengerapena	tengerapena	PROPN
ajmri-5602	434	25	,	,	PUNCT
ajmri-5602	434	26	g.	g.	PROPN
ajmri-5602	434	27	,	,	PUNCT
ajmri-5602	434	28	&	&	CCONJ
ajmri-5602	434	29	manhimanzi	manhimanzi	NOUN
ajmri-5602	434	30	,	,	PUNCT
ajmri-5602	434	31	g.	g.	PROPN
ajmri-5602	434	32	(	(	PUNCT
ajmri-5602	434	33	2025	2025	NUM
ajmri-5602	434	34	)	)	PUNCT
ajmri-5602	434	35	.	.	PUNCT
ajmri-5602	435	1	the	the	DET
ajmri-5602	435	2	impact	impact	NOUN
ajmri-5602	435	3	of	of	ADP
ajmri-5602	435	4	taxation	taxation	NOUN
ajmri-5602	435	5	on	on	ADP
ajmri-5602	435	6	the	the	DET
ajmri-5602	435	7	performance	performance	NOUN
ajmri-5602	435	8	of	of	ADP
ajmri-5602	435	9	small	small	ADJ
ajmri-5602	435	10	to	to	PART
ajmri-5602	435	11	medium	medium	ADJ
ajmri-5602	435	12	enterprises	enterprise	NOUN
ajmri-5602	435	13	(	(	PUNCT
ajmri-5602	435	14	smes	sme	NOUN
ajmri-5602	435	15	)	)	PUNCT
ajmri-5602	435	16	in	in	ADP
ajmri-5602	435	17	the	the	DET
ajmri-5602	435	18	lowveld/	lowveld/	NUM
ajmri-5602	435	19	chiredzi	chiredzi	NOUN
ajmri-5602	435	20	district	district	NOUN
ajmri-5602	435	21	.	.	PUNCT
ajmri-5602	436	1	east	east	PROPN
ajmri-5602	436	2	african	african	PROPN
ajmri-5602	436	3	journal	journal	PROPN
ajmri-5602	436	4	of	of	ADP
ajmri-5602	436	5	business	business	NOUN
ajmri-5602	436	6	and	and	CCONJ
ajmri-5602	436	7	economics	economic	NOUN
ajmri-5602	436	8	,	,	PUNCT
ajmri-5602	436	9	8(1	8(1	NOUN
ajmri-5602	436	10	)	)	PUNCT
ajmri-5602	436	11	,	,	PUNCT
ajmri-5602	436	12	63–84	63–84	PROPN
ajmri-5602	436	13	.	.	PUNCT
ajmri-5602	437	1	https://doi.org/10.37284/	https://doi.org/10.37284/	PROPN
ajmri-5602	437	2	eajbe.8.1.2627	eajbe.8.1.2627	PROPN
ajmri-5602	437	3	franzsen	franzsen	PROPN
ajmri-5602	437	4	,	,	PUNCT
ajmri-5602	437	5	r.	r.	PROPN
ajmri-5602	437	6	,	,	PUNCT
ajmri-5602	437	7	stiglingh	stiglingh	NOUN
ajmri-5602	437	8	,	,	PUNCT
ajmri-5602	437	9	m.	m.	NOUN
ajmri-5602	437	10	,	,	PUNCT
ajmri-5602	437	11	smulders	smulder	NOUN
ajmri-5602	437	12	,	,	PUNCT
ajmri-5602	437	13	s.	s.	PROPN
ajmri-5602	437	14	,	,	PUNCT
ajmri-5602	437	15	&	&	CCONJ
ajmri-5602	437	16	fletcher	fletcher	PROPN
ajmri-5602	437	17	,	,	PUNCT
ajmri-5602	437	18	l.	l.	PROPN
ajmri-5602	437	19	(	(	PUNCT
ajmri-5602	437	20	2017	2017	NUM
ajmri-5602	437	21	)	)	PUNCT
ajmri-5602	437	22	.	.	PUNCT
ajmri-5602	438	1	determinants	determinant	NOUN
ajmri-5602	438	2	of	of	ADP
ajmri-5602	438	3	external	external	ADJ
ajmri-5602	438	4	tax	tax	NOUN
ajmri-5602	438	5	compliance	compliance	NOUN
ajmri-5602	438	6	costs	cost	NOUN
ajmri-5602	438	7	:	:	PUNCT
ajmri-5602	438	8	evidence	evidence	NOUN
ajmri-5602	438	9	from	from	ADP
ajmri-5602	438	10	south	south	PROPN
ajmri-5602	438	11	africa	africa	PROPN
ajmri-5602	438	12	.	.	PUNCT
ajmri-5602	439	1	south	south	ADJ
ajmri-5602	439	2	african	african	PROPN
ajmri-5602	439	3	journal	journal	PROPN
ajmri-5602	439	4	of	of	ADP
ajmri-5602	439	5	accounting	accounting	NOUN
ajmri-5602	439	6	research	research	NOUN
ajmri-5602	439	7	,	,	PUNCT
ajmri-5602	439	8	31	31	NUM
ajmri-5602	439	9	,	,	PUNCT
ajmri-5602	439	10	134	134	NUM
ajmri-5602	439	11	150	150	NUM
ajmri-5602	439	12	.	.	PUNCT
ajmri-5602	440	1	https://	https://	PROPN
ajmri-5602	440	2	doi.org/10.1080/10291954.2016.1160175	doi.org/10.1080/10291954.2016.1160175	PROPN
ajmri-5602	440	3	.	.	PUNCT
ajmri-5602	441	1	frein	frein	PROPN
ajmri-5602	441	2	,	,	PUNCT
ajmri-5602	441	3	y.	y.	PROPN
ajmri-5602	441	4	,	,	PUNCT
ajmri-5602	441	5	hadj	hadj	NOUN
ajmri-5602	441	6	-	-	PUNCT
ajmri-5602	441	7	alouane	alouane	NOUN
ajmri-5602	441	8	,	,	PUNCT
ajmri-5602	441	9	a.	a.	PROPN
ajmri-5602	441	10	,	,	PUNCT
ajmri-5602	441	11	nouira	nouira	PROPN
ajmri-5602	441	12	,	,	PUNCT
ajmri-5602	441	13	i.	i.	PROPN
ajmri-5602	441	14	,	,	PUNCT
ajmri-5602	441	15	&	&	CCONJ
ajmri-5602	441	16	chelly	chelly	PROPN
ajmri-5602	441	17	,	,	PUNCT
ajmri-5602	441	18	a.	a.	NOUN
ajmri-5602	441	19	(	(	PUNCT
ajmri-5602	441	20	2021	2021	NUM
ajmri-5602	441	21	)	)	PUNCT
ajmri-5602	441	22	.	.	PUNCT
ajmri-5602	442	1	a	a	DET
ajmri-5602	442	2	comparative	comparative	ADJ
ajmri-5602	442	3	study	study	NOUN
ajmri-5602	442	4	of	of	ADP
ajmri-5602	442	5	progressive	progressive	ADJ
ajmri-5602	442	6	carbon	carbon	NOUN
ajmri-5602	442	7	taxation	taxation	NOUN
ajmri-5602	442	8	strategies	strategy	NOUN
ajmri-5602	442	9	:	:	PUNCT
ajmri-5602	442	10	impact	impact	NOUN
ajmri-5602	442	11	on	on	ADP
ajmri-5602	442	12	firms	firm	NOUN
ajmri-5602	442	13	’	'	PUNCT
ajmri-5602	442	14	economic	economic	ADJ
ajmri-5602	442	15	and	and	CCONJ
ajmri-5602	442	16	environmental	environmental	ADJ
ajmri-5602	442	17	performances	performance	NOUN
ajmri-5602	442	18	.	.	PUNCT
ajmri-5602	443	1	international	international	ADJ
ajmri-5602	443	2	journal	journal	PROPN
ajmri-5602	443	3	of	of	ADP
ajmri-5602	443	4	production	production	NOUN
ajmri-5602	443	5	research	research	NOUN
ajmri-5602	443	6	,	,	PUNCT
ajmri-5602	443	7	60	60	NUM
ajmri-5602	443	8	,	,	PUNCT
ajmri-5602	443	9	3476	3476	NUM
ajmri-5602	443	10	3500	3500	NUM
ajmri-5602	443	11	.	.	PUNCT
ajmri-5602	444	1	https://doi.org/	https://doi.org/	VERB
ajmri-5602	444	2	10.1080/00207543.2021.1924410	10.1080/00207543.2021.1924410	NUM
ajmri-5602	444	3	.	.	PUNCT
ajmri-5602	445	1	houghton	houghton	PROPN
ajmri-5602	445	2	,	,	PUNCT
ajmri-5602	445	3	j.	j.	PROPN
ajmri-5602	445	4	,	,	PUNCT
ajmri-5602	445	5	&	&	CCONJ
ajmri-5602	445	6	ayandibu	ayandibu	NOUN
ajmri-5602	445	7	,	,	PUNCT
ajmri-5602	445	8	a.	a.	NOUN
ajmri-5602	445	9	(	(	PUNCT
ajmri-5602	445	10	2017	2017	NUM
ajmri-5602	445	11	)	)	PUNCT
ajmri-5602	445	12	.	.	PUNCT
ajmri-5602	446	1	the	the	DET
ajmri-5602	446	2	role	role	NOUN
ajmri-5602	446	3	of	of	ADP
ajmri-5602	446	4	small	small	ADJ
ajmri-5602	446	5	and	and	CCONJ
ajmri-5602	446	6	medium	medium	ADJ
ajmri-5602	446	7	scale	scale	NOUN
ajmri-5602	446	8	enterprise	enterprise	NOUN
ajmri-5602	446	9	in	in	ADP
ajmri-5602	446	10	local	local	ADJ
ajmri-5602	446	11	economic	economic	ADJ
ajmri-5602	446	12	development	development	NOUN
ajmri-5602	446	13	(	(	PUNCT
ajmri-5602	446	14	led	lead	VERB
ajmri-5602	446	15	)	)	PUNCT
ajmri-5602	446	16	.	.	PUNCT
ajmri-5602	447	1	hu	hu	PROPN
ajmri-5602	447	2	,	,	PUNCT
ajmri-5602	447	3	g.	g.	PROPN
ajmri-5602	447	4	,	,	PUNCT
ajmri-5602	447	5	ren	ren	PROPN
ajmri-5602	447	6	,	,	PUNCT
ajmri-5602	447	7	y.	y.	PROPN
ajmri-5602	447	8	,	,	PUNCT
ajmri-5602	447	9	&	&	CCONJ
ajmri-5602	447	10	wan	wan	PROPN
ajmri-5602	447	11	,	,	PUNCT
ajmri-5602	447	12	q.	q.	PROPN
ajmri-5602	447	13	(	(	PUNCT
ajmri-5602	447	14	2024	2024	NUM
ajmri-5602	447	15	)	)	PUNCT
ajmri-5602	447	16	.	.	PUNCT
ajmri-5602	448	1	environmental	environmental	ADJ
ajmri-5602	448	2	protection	protection	PROPN
ajmri-5602	448	3	tax	tax	NOUN
ajmri-5602	448	4	and	and	CCONJ
ajmri-5602	448	5	diversified	diversified	ADJ
ajmri-5602	448	6	transition	transition	NOUN
ajmri-5602	448	7	of	of	ADP
ajmri-5602	448	8	heavily	heavily	ADV
ajmri-5602	448	9	polluting	polluting	ADJ
ajmri-5602	448	10	enterprises	enterprise	NOUN
ajmri-5602	448	11	:	:	PUNCT
ajmri-5602	448	12	evidence	evidence	NOUN
ajmri-5602	448	13	from	from	ADP
ajmri-5602	448	14	a	a	DET
ajmri-5602	448	15	quasinatural	quasinatural	ADJ
ajmri-5602	448	16	experiment	experiment	NOUN
ajmri-5602	448	17	in	in	ADP
ajmri-5602	448	18	china	china	PROPN
ajmri-5602	448	19	.	.	PUNCT
ajmri-5602	449	1	economic	economic	ADJ
ajmri-5602	449	2	analysis	analysis	NOUN
ajmri-5602	449	3	and	and	CCONJ
ajmri-5602	449	4	policy	policy	NOUN
ajmri-5602	449	5	,	,	PUNCT
ajmri-5602	449	6	81	81	NUM
ajmri-5602	449	7	,	,	PUNCT
ajmri-5602	449	8	1570–1592	1570–1592	NUM
ajmri-5602	449	9	.	.	PUNCT
ajmri-5602	450	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
ajmri-5602	450	2	.	.	PUNCT
ajmri-5602	451	1	eap.2024.02.031	eap.2024.02.031	PROPN
ajmri-5602	451	2	hussin	hussin	PROPN
ajmri-5602	451	3	,	,	PUNCT
ajmri-5602	451	4	s.	s.	PROPN
ajmri-5602	451	5	,	,	PUNCT
ajmri-5602	451	6	wan	wan	PROPN
ajmri-5602	451	7	,	,	PUNCT
ajmri-5602	451	8	n.	n.	PROPN
ajmri-5602	451	9	,	,	PUNCT
ajmri-5602	451	10	razak	razak	PROPN
ajmri-5602	451	11	,	,	PUNCT
ajmri-5602	451	12	s.	s.	PROPN
ajmri-5602	451	13	,	,	PUNCT
ajmri-5602	451	14	nasser	nasser	PROPN
ajmri-5602	451	15	,	,	PUNCT
ajmri-5602	451	16	s.	s.	PROPN
ajmri-5602	451	17	,	,	PUNCT
ajmri-5602	451	18	aziz	aziz	PROPN
ajmri-5602	451	19	,	,	PUNCT
ajmri-5602	451	20	a.	a.	PROPN
ajmri-5602	451	21	,	,	PUNCT
ajmri-5602	451	22	san	san	PROPN
ajmri-5602	451	23	,	,	PUNCT
ajmri-5602	451	24	s.	s.	PROPN
ajmri-5602	451	25	,	,	PUNCT
ajmri-5602	451	26	&	&	CCONJ
ajmri-5602	451	27	saidi	saidi	PROPN
ajmri-5602	451	28	,	,	PUNCT
ajmri-5602	451	29	n.	n.	NOUN
ajmri-5602	451	30	(	(	PUNCT
ajmri-5602	451	31	2023	2023	NUM
ajmri-5602	451	32	)	)	PUNCT
ajmri-5602	451	33	.	.	PUNCT
ajmri-5602	452	1	potential	potential	ADJ
ajmri-5602	452	2	factors	factor	NOUN
ajmri-5602	452	3	motivating	motivate	VERB
ajmri-5602	452	4	tax	tax	NOUN
ajmri-5602	452	5	compliance	compliance	NOUN
ajmri-5602	452	6	among	among	ADP
ajmri-5602	452	7	small	small	ADJ
ajmri-5602	452	8	and	and	CCONJ
ajmri-5602	452	9	medium	medium	ADJ
ajmri-5602	452	10	-	-	PUNCT
ajmri-5602	452	11	sized	sized	ADJ
ajmri-5602	452	12	enterprises	enterprise	NOUN
ajmri-5602	452	13	(	(	PUNCT
ajmri-5602	452	14	smes	sme	NOUN
ajmri-5602	452	15	)	)	PUNCT
ajmri-5602	452	16	.	.	PUNCT
ajmri-5602	453	1	advanced	advanced	ADJ
ajmri-5602	453	2	international	international	ADJ
ajmri-5602	453	3	journal	journal	NOUN
ajmri-5602	453	4	of	of	ADP
ajmri-5602	453	5	business	business	NOUN
ajmri-5602	453	6	entrepreneurship	entrepreneurship	NOUN
ajmri-5602	453	7	and	and	CCONJ
ajmri-5602	453	8	smes	sme	NOUN
ajmri-5602	453	9	,	,	PUNCT
ajmri-5602	453	10	5(16	5(16	NUM
ajmri-5602	453	11	)	)	PUNCT
ajmri-5602	453	12	,	,	PUNCT
ajmri-5602	453	13	56–65	56–65	NUM
ajmri-5602	453	14	.	.	PUNCT
ajmri-5602	454	1	https://doi.org/10.35631/aijbes.516006	https://doi.org/10.35631/aijbes.516006	ADJ
ajmri-5602	454	2	inasius	inasius	NOUN
ajmri-5602	454	3	,	,	PUNCT
ajmri-5602	454	4	f.	f.	PROPN
ajmri-5602	454	5	(	(	PUNCT
ajmri-5602	454	6	2019	2019	NUM
ajmri-5602	454	7	)	)	PUNCT
ajmri-5602	454	8	.	.	PUNCT
ajmri-5602	455	1	factors	factor	NOUN
ajmri-5602	455	2	influencing	influence	VERB
ajmri-5602	455	3	sme	sme	NOUN
ajmri-5602	455	4	tax	tax	NOUN
ajmri-5602	455	5	compliance	compliance	NOUN
ajmri-5602	455	6	:	:	PUNCT
ajmri-5602	455	7	evidence	evidence	NOUN
ajmri-5602	455	8	from	from	ADP
ajmri-5602	455	9	indonesia	indonesia	PROPN
ajmri-5602	455	10	.	.	PUNCT
ajmri-5602	456	1	international	international	ADJ
ajmri-5602	456	2	journal	journal	PROPN
ajmri-5602	456	3	of	of	ADP
ajmri-5602	456	4	public	public	ADJ
ajmri-5602	456	5	administration	administration	NOUN
ajmri-5602	456	6	,	,	PUNCT
ajmri-5602	456	7	42	42	NUM
ajmri-5602	456	8	,	,	PUNCT
ajmri-5602	456	9	367	367	NUM
ajmri-5602	456	10	379	379	NUM
ajmri-5602	456	11	.	.	PUNCT
ajmri-5602	457	1	https://	https://	PROPN
ajmri-5602	457	2	doi.org/10.1080/01900692.2018.1464578	doi.org/10.1080/01900692.2018.1464578	PROPN
ajmri-5602	457	3	.	.	PUNCT
ajmri-5602	458	1	issah	issah	PROPN
ajmri-5602	458	2	,	,	PUNCT
ajmri-5602	458	3	o.	o.	PROPN
ajmri-5602	458	4	,	,	PUNCT
ajmri-5602	458	5	&	&	CCONJ
ajmri-5602	458	6	rodrigues	rodrigues	PROPN
ajmri-5602	458	7	,	,	PUNCT
ajmri-5602	458	8	l.	l.	PROPN
ajmri-5602	458	9	l.	l.	PROPN
ajmri-5602	458	10	(	(	PUNCT
ajmri-5602	458	11	2021	2021	NUM
ajmri-5602	458	12	)	)	PUNCT
ajmri-5602	458	13	.	.	PUNCT
ajmri-5602	459	1	corporate	corporate	ADJ
ajmri-5602	459	2	social	social	ADJ
ajmri-5602	459	3	responsibility	responsibility	NOUN
ajmri-5602	459	4	and	and	CCONJ
ajmri-5602	459	5	corporate	corporate	ADJ
ajmri-5602	459	6	tax	tax	NOUN
ajmri-5602	459	7	aggressiveness	aggressiveness	NOUN
ajmri-5602	459	8	:	:	PUNCT
ajmri-5602	459	9	a	a	DET
ajmri-5602	459	10	scientometric	scientometric	ADJ
ajmri-5602	459	11	analysis	analysis	NOUN
ajmri-5602	459	12	of	of	ADP
ajmri-5602	459	13	the	the	DET
ajmri-5602	459	14	existing	exist	VERB
ajmri-5602	459	15	literature	literature	NOUN
ajmri-5602	459	16	to	to	PART
ajmri-5602	459	17	map	map	VERB
ajmri-5602	459	18	the	the	DET
ajmri-5602	459	19	future	future	NOUN
ajmri-5602	459	20	.	.	PUNCT
ajmri-5602	460	1	sustainability	sustainability	NOUN
ajmri-5602	460	2	,	,	PUNCT
ajmri-5602	460	3	13(11	13(11	NUM
ajmri-5602	460	4	)	)	PUNCT
ajmri-5602	460	5	,	,	PUNCT
ajmri-5602	460	6	6225	6225	NUM
ajmri-5602	460	7	.	.	PUNCT
ajmri-5602	461	1	https://	https://	PROPN
ajmri-5602	461	2	doi.org/10.3390/su13116225	doi.org/10.3390/su13116225	ADJ
ajmri-5602	461	3	jabagat	jabagat	PROPN
ajmri-5602	461	4	,	,	PUNCT
ajmri-5602	461	5	c.	c.	PROPN
ajmri-5602	461	6	r.	r.	PROPN
ajmri-5602	461	7	(	(	PUNCT
ajmri-5602	461	8	2021	2021	NUM
ajmri-5602	461	9	)	)	PUNCT
ajmri-5602	461	10	.	.	PUNCT
ajmri-5602	462	1	cost	cost	NOUN
ajmri-5602	462	2	of	of	ADP
ajmri-5602	462	3	regulatory	regulatory	ADJ
ajmri-5602	462	4	compliance	compliance	NOUN
ajmri-5602	462	5	for	for	ADP
ajmri-5602	462	6	small	small	ADJ
ajmri-5602	462	7	and	and	CCONJ
ajmri-5602	462	8	medium	medium	ADJ
ajmri-5602	462	9	enterprises	enterprise	NOUN
ajmri-5602	462	10	in	in	ADP
ajmri-5602	462	11	the	the	DET
ajmri-5602	462	12	philippines	philippine	NOUN
ajmri-5602	462	13	.	.	PUNCT
ajmri-5602	463	1	ssrn	ssrn	PROPN
ajmri-5602	463	2	electronic	electronic	ADJ
ajmri-5602	463	3	journal	journal	NOUN
ajmri-5602	463	4	.	.	PUNCT
ajmri-5602	464	1	https://doi.org/10.2139/	https://doi.org/10.2139/	PROPN
ajmri-5602	464	2	ssrn.3878642	ssrn.3878642	PROPN
ajmri-5602	464	3	kalleitner	kalleitner	NOUN
ajmri-5602	464	4	,	,	PUNCT
ajmri-5602	464	5	f.	f.	PROPN
ajmri-5602	464	6	,	,	PUNCT
ajmri-5602	464	7	&	&	CCONJ
ajmri-5602	464	8	bobzien	bobzien	PROPN
ajmri-5602	464	9	,	,	PUNCT
ajmri-5602	464	10	l.	l.	PROPN
ajmri-5602	464	11	(	(	PUNCT
ajmri-5602	464	12	2024	2024	NUM
ajmri-5602	464	13	)	)	PUNCT
ajmri-5602	464	14	.	.	PUNCT
ajmri-5602	465	1	taxed	tax	VERB
ajmri-5602	465	2	fairly	fairly	ADV
ajmri-5602	465	3	?	?	PUNCT
ajmri-5602	466	1	how	how	SCONJ
ajmri-5602	466	2	differences	difference	NOUN
ajmri-5602	466	3	in	in	ADP
ajmri-5602	466	4	perception	perception	NOUN
ajmri-5602	466	5	shape	shape	NOUN
ajmri-5602	466	6	attitudes	attitude	NOUN
ajmri-5602	466	7	towards	towards	ADP
ajmri-5602	466	8	progressive	progressive	ADJ
ajmri-5602	466	9	taxation	taxation	NOUN
ajmri-5602	466	10	.	.	PUNCT
ajmri-5602	467	1	european	european	ADJ
ajmri-5602	467	2	sociological	sociological	ADJ
ajmri-5602	467	3	review	review	PROPN
ajmri-5602	467	4	,	,	PUNCT
ajmri-5602	467	5	40(3	40(3	NUM
ajmri-5602	467	6	)	)	PUNCT
ajmri-5602	467	7	,	,	PUNCT
ajmri-5602	467	8	535–548	535–548	NUM
ajmri-5602	467	9	.	.	PUNCT
ajmri-5602	468	1	https://doi.org/10.1093/esr/jcad060	https://doi.org/10.1093/esr/jcad060	PROPN
ajmri-5602	468	2	kannan	kannan	PROPN
ajmri-5602	468	3	,	,	PUNCT
ajmri-5602	468	4	s.	s.	PROPN
ajmri-5602	468	5	,	,	PUNCT
ajmri-5602	468	6	&	&	CCONJ
ajmri-5602	468	7	gambetta	gambetta	PROPN
ajmri-5602	468	8	,	,	PUNCT
ajmri-5602	468	9	n.	n.	NOUN
ajmri-5602	468	10	(	(	PUNCT
ajmri-5602	468	11	2025	2025	NUM
ajmri-5602	468	12	)	)	PUNCT
ajmri-5602	468	13	.	.	PUNCT
ajmri-5602	469	1	technologydriven	technologydriven	VERB
ajmri-5602	469	2	sustainability	sustainability	NOUN
ajmri-5602	469	3	in	in	ADP
ajmri-5602	469	4	small	small	ADJ
ajmri-5602	469	5	and	and	CCONJ
ajmri-5602	469	6	nedium	nedium	NOUN
ajmri-5602	469	7	-	-	PUNCT
ajmri-5602	469	8	sized	sized	ADJ
ajmri-5602	469	9	enterprises	enterprise	NOUN
ajmri-5602	469	10	:	:	PUNCT
ajmri-5602	469	11	a	a	DET
ajmri-5602	469	12	systematic	systematic	ADJ
ajmri-5602	469	13	literature	literature	PROPN
ajmri-5602	469	14	review	review	PROPN
ajmri-5602	469	15	.	.	PUNCT
ajmri-5602	470	1	journal	journal	PROPN
ajmri-5602	470	2	of	of	ADP
ajmri-5602	470	3	small	small	ADJ
ajmri-5602	470	4	business	business	NOUN
ajmri-5602	470	5	strategy	strategy	NOUN
ajmri-5602	470	6	,	,	PUNCT
ajmri-5602	470	7	35(1	35(1	NUM
ajmri-5602	470	8	)	)	PUNCT
ajmri-5602	470	9	.	.	PUNCT
ajmri-5602	471	1	https://doi	https://doi	PROPN
ajmri-5602	471	2	.	.	PUNCT
ajmri-5602	471	3	org/10.53703/001c.126636	org/10.53703/001c.126636	NOUN
ajmri-5602	471	4	khan	khan	PROPN
ajmri-5602	471	5	,	,	PUNCT
ajmri-5602	471	6	s.	s.	PROPN
ajmri-5602	471	7	a.	a.	PROPN
ajmri-5602	471	8	r.	r.	PROPN
ajmri-5602	471	9	,	,	PUNCT
ajmri-5602	471	10	sheikh	sheikh	PROPN
ajmri-5602	471	11	,	,	PUNCT
ajmri-5602	471	12	a.	a.	NOUN
ajmri-5602	471	13	a.	a.	PROPN
ajmri-5602	471	14	,	,	PUNCT
ajmri-5602	471	15	&	&	CCONJ
ajmri-5602	471	16	ahmad	ahmad	PROPN
ajmri-5602	471	17	,	,	PUNCT
ajmri-5602	471	18	z.	z.	PROPN
ajmri-5602	471	19	(	(	PUNCT
ajmri-5602	471	20	2023	2023	NUM
ajmri-5602	471	21	)	)	PUNCT
ajmri-5602	471	22	.	.	PUNCT
ajmri-5602	472	1	developing	develop	VERB
ajmri-5602	472	2	the	the	DET
ajmri-5602	472	3	interconnection	interconnection	NOUN
ajmri-5602	472	4	between	between	ADP
ajmri-5602	472	5	green	green	ADJ
ajmri-5602	472	6	employee	employee	NOUN
ajmri-5602	472	7	behavior	behavior	NOUN
ajmri-5602	472	8	,	,	PUNCT
ajmri-5602	472	9	tax	tax	NOUN
ajmri-5602	472	10	avoidance	avoidance	NOUN
ajmri-5602	472	11	,	,	PUNCT
ajmri-5602	472	12	green	green	ADJ
ajmri-5602	472	13	capability	capability	NOUN
ajmri-5602	472	14	,	,	PUNCT
ajmri-5602	472	15	and	and	CCONJ
ajmri-5602	472	16	sustainable	sustainable	ADJ
ajmri-5602	472	17	performance	performance	NOUN
ajmri-5602	472	18	of	of	ADP
ajmri-5602	472	19	smes	sme	NOUN
ajmri-5602	472	20	through	through	ADP
ajmri-5602	472	21	corporate	corporate	ADJ
ajmri-5602	472	22	social	social	ADJ
ajmri-5602	472	23	responsibility	responsibility	NOUN
ajmri-5602	472	24	.	.	PUNCT
ajmri-5602	473	1	journal	journal	NOUN
ajmri-5602	473	2	of	of	ADP
ajmri-5602	473	3	cleaner	clean	ADJ
ajmri-5602	473	4	production	production	NOUN
ajmri-5602	473	5	,	,	PUNCT
ajmri-5602	473	6	419	419	NUM
ajmri-5602	473	7	,	,	PUNCT
ajmri-5602	473	8	138236	138236	NUM
ajmri-5602	473	9	.	.	PUNCT
ajmri-5602	474	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
ajmri-5602	474	2	.	.	PUNCT
ajmri-5602	475	1	jclepro.2023.138236	jclepro.2023.138236	PROPN
ajmri-5602	475	2	kirchler	kirchler	NOUN
ajmri-5602	475	3	,	,	PUNCT
ajmri-5602	475	4	e.	e.	PROPN
ajmri-5602	475	5	(	(	PUNCT
ajmri-5602	475	6	2007	2007	NUM
ajmri-5602	475	7	)	)	PUNCT
ajmri-5602	475	8	.	.	PUNCT
ajmri-5602	476	1	the	the	DET
ajmri-5602	476	2	economic	economic	ADJ
ajmri-5602	476	3	psychology	psychology	NOUN
ajmri-5602	476	4	of	of	ADP
ajmri-5602	476	5	tax	tax	NOUN
ajmri-5602	476	6	behaviour	behaviour	NOUN
ajmri-5602	476	7	.	.	PUNCT
ajmri-5602	477	1	cambridge	cambridge	PROPN
ajmri-5602	477	2	university	university	PROPN
ajmri-5602	477	3	press	press	NOUN
ajmri-5602	477	4	.	.	PUNCT
ajmri-5602	478	1	https://doi	https://doi	PROPN
ajmri-5602	478	2	.	.	PUNCT
ajmri-5602	478	3	org/10.1017	org/10.1017	SYM
ajmri-5602	478	4	/	/	SYM
ajmri-5602	478	5	cbo9780511628238	cbo9780511628238	NOUN
ajmri-5602	478	6	kot	kot	PROPN
ajmri-5602	478	7	,	,	PUNCT
ajmri-5602	478	8	s.	s.	PROPN
ajmri-5602	478	9	(	(	PUNCT
ajmri-5602	478	10	2018	2018	NUM
ajmri-5602	478	11	)	)	PUNCT
ajmri-5602	478	12	.	.	PUNCT
ajmri-5602	479	1	sustainable	sustainable	ADJ
ajmri-5602	479	2	supply	supply	NOUN
ajmri-5602	479	3	chain	chain	NOUN
ajmri-5602	479	4	management	management	NOUN
ajmri-5602	479	5	in	in	ADP
ajmri-5602	479	6	small	small	ADJ
ajmri-5602	479	7	and	and	CCONJ
ajmri-5602	479	8	medium	medium	ADJ
ajmri-5602	479	9	enterprises	enterprise	NOUN
ajmri-5602	479	10	.	.	PUNCT
ajmri-5602	480	1	sustainability	sustainability	NOUN
ajmri-5602	480	2	,	,	PUNCT
ajmri-5602	480	3	10	10	NUM
ajmri-5602	480	4	,	,	PUNCT
ajmri-5602	480	5	1143	1143	NUM
ajmri-5602	480	6	.	.	PUNCT
ajmri-5602	481	1	https://doi.org/10.3390/su10041143	https://doi.org/10.3390/su10041143	NOUN
ajmri-5602	481	2	.	.	PUNCT
ajmri-5602	482	1	kundurpi	kundurpi	PROPN
ajmri-5602	482	2	,	,	PUNCT
ajmri-5602	482	3	a.	a.	PROPN
ajmri-5602	482	4	,	,	PUNCT
ajmri-5602	482	5	luederitz	luederitz	PROPN
ajmri-5602	482	6	,	,	PUNCT
ajmri-5602	482	7	c.	c.	PROPN
ajmri-5602	482	8	,	,	PUNCT
ajmri-5602	482	9	burch	burch	PROPN
ajmri-5602	482	10	,	,	PUNCT
ajmri-5602	482	11	s.	s.	PROPN
ajmri-5602	482	12	,	,	PUNCT
ajmri-5602	482	13	westman	westman	NOUN
ajmri-5602	482	14	,	,	PUNCT
ajmri-5602	482	15	l.	l.	PROPN
ajmri-5602	482	16	,	,	PUNCT
ajmri-5602	482	17	mercado	mercado	PROPN
ajmri-5602	482	18	,	,	PUNCT
ajmri-5602	482	19	a.	a.	PROPN
ajmri-5602	482	20	,	,	PUNCT
ajmri-5602	482	21	&	&	CCONJ
ajmri-5602	482	22	weber	weber	PROPN
ajmri-5602	482	23	,	,	PUNCT
ajmri-5602	482	24	o.	o.	NOUN
ajmri-5602	482	25	(	(	PUNCT
ajmri-5602	482	26	2018	2018	NUM
ajmri-5602	482	27	)	)	PUNCT
ajmri-5602	482	28	.	.	PUNCT
ajmri-5602	483	1	conceptualizing	conceptualize	VERB
ajmri-5602	483	2	businesses	business	NOUN
ajmri-5602	483	3	as	as	ADP
ajmri-5602	483	4	social	social	ADJ
ajmri-5602	483	5	actors	actor	NOUN
ajmri-5602	483	6	:	:	PUNCT
ajmri-5602	483	7	a	a	DET
ajmri-5602	483	8	framework	framework	NOUN
ajmri-5602	483	9	for	for	ADP
ajmri-5602	483	10	understanding	understand	VERB
ajmri-5602	483	11	sustainability	sustainability	NOUN
ajmri-5602	483	12	actions	action	NOUN
ajmri-5602	483	13	in	in	ADP
ajmri-5602	483	14	small‐	small‐	NOUN
ajmri-5602	483	15	and	and	CCONJ
ajmri-5602	483	16	medium	medium	ADJ
ajmri-5602	483	17	-	-	PUNCT
ajmri-5602	483	18	sized	sized	ADJ
ajmri-5602	483	19	enterprises	enterprise	NOUN
ajmri-5602	483	20	.	.	PUNCT
ajmri-5602	484	1	business	business	NOUN
ajmri-5602	484	2	strategy	strategy	NOUN
ajmri-5602	484	3	and	and	CCONJ
ajmri-5602	484	4	the	the	DET
ajmri-5602	484	5	environment	environment	NOUN
ajmri-5602	484	6	,	,	PUNCT
ajmri-5602	484	7	28(2	28(2	NUM
ajmri-5602	484	8	)	)	PUNCT
ajmri-5602	484	9	,	,	PUNCT
ajmri-5602	484	10	388–402	388–402	NUM
ajmri-5602	484	11	.	.	PUNCT
ajmri-5602	485	1	https://doi	https://doi	PROPN
ajmri-5602	485	2	.	.	PUNCT
ajmri-5602	486	1	org/10.1002	org/10.1002	PROPN
ajmri-5602	486	2	/	/	SYM
ajmri-5602	486	3	bse.2256	bse.2256	PROPN
ajmri-5602	486	4	lai	lai	PROPN
ajmri-5602	486	5	,	,	PUNCT
ajmri-5602	486	6	k.	k.	PROPN
ajmri-5602	486	7	,	,	PUNCT
ajmri-5602	486	8	zhai	zhai	PROPN
ajmri-5602	486	9	,	,	PUNCT
ajmri-5602	486	10	x.	x.	PROPN
ajmri-5602	486	11	,	,	PUNCT
ajmri-5602	486	12	&	&	CCONJ
ajmri-5602	486	13	ndubisi	ndubisi	PROPN
ajmri-5602	486	14	,	,	PUNCT
ajmri-5602	486	15	n.	n.	NOUN
ajmri-5602	486	16	(	(	PUNCT
ajmri-5602	486	17	2020	2020	NUM
ajmri-5602	486	18	)	)	PUNCT
ajmri-5602	486	19	.	.	PUNCT
ajmri-5602	487	1	small	small	ADJ
ajmri-5602	487	2	and	and	CCONJ
ajmri-5602	487	3	medium	medium	ADJ
ajmri-5602	487	4	manufacturing	manufacturing	NOUN
ajmri-5602	487	5	enterprises	enterprise	NOUN
ajmri-5602	487	6	and	and	CCONJ
ajmri-5602	487	7	asia	asia	PROPN
ajmri-5602	487	8	’s	’s	PART
ajmri-5602	487	9	sustainable	sustainable	ADJ
ajmri-5602	487	10	economic	economic	ADJ
ajmri-5602	487	11	development	development	NOUN
ajmri-5602	487	12	.	.	PUNCT
ajmri-5602	488	1	international	international	ADJ
ajmri-5602	488	2	journal	journal	PROPN
ajmri-5602	488	3	of	of	ADP
ajmri-5602	488	4	production	production	NOUN
ajmri-5602	488	5	economics	economic	NOUN
ajmri-5602	488	6	,	,	PUNCT
ajmri-5602	488	7	233	233	NUM
ajmri-5602	488	8	,	,	PUNCT
ajmri-5602	488	9	107971	107971	NUM
ajmri-5602	488	10	.	.	PUNCT
ajmri-5602	489	1	https://	https://	PROPN
ajmri-5602	489	2	doi.org/10.1016/j.ijpe.2020.107971	doi.org/10.1016/j.ijpe.2020.107971	PROPN
ajmri-5602	489	3	lawrence	lawrence	PROPN
ajmri-5602	489	4	,	,	PUNCT
ajmri-5602	489	5	f.	f.	PROPN
ajmri-5602	489	6	p.	p.	PROPN
ajmri-5602	489	7	(	(	PUNCT
ajmri-5602	489	8	2023	2023	NUM
ajmri-5602	489	9	,	,	PUNCT
ajmri-5602	489	10	april	april	PROPN
ajmri-5602	489	11	20	20	NUM
ajmri-5602	489	12	)	)	PUNCT
ajmri-5602	489	13	.	.	PUNCT
ajmri-5602	490	1	causal	causal	NOUN
ajmri-5602	490	2	-	-	PUNCT
ajmri-5602	490	3	comparative	comparative	ADJ
ajmri-5602	490	4	research	research	NOUN
ajmri-5602	490	5	.	.	PUNCT
ajmri-5602	491	1	pa	pa	PROPN
ajmri-5602	491	2	ge	ge	PROPN
ajmri-5602	491	3	86	86	NUM
ajmri-5602	491	4	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	491	5	am	am	NOUN
ajmri-5602	491	6	.	.	PUNCT
ajmri-5602	492	1	j.	j.	PROPN
ajmri-5602	492	2	multidis	multidis	PROPN
ajmri-5602	492	3	.	.	PUNCT
ajmri-5602	493	1	res	re	NOUN
ajmri-5602	493	2	.	.	PUNCT
ajmri-5602	494	1	innov	innov	PROPN
ajmri-5602	494	2	.	.	PUNCT
ajmri-5602	495	1	4(5	4(5	NUM
ajmri-5602	495	2	)	)	PUNCT
ajmri-5602	496	1	74	74	NUM
ajmri-5602	496	2	-	-	SYM
ajmri-5602	496	3	88	88	NUM
ajmri-5602	496	4	,	,	PUNCT
ajmri-5602	496	5	2025	2025	NUM
ajmri-5602	496	6	uopx	uopx	ADJ
ajmri-5602	496	7	research	research	NOUN
ajmri-5602	496	8	community	community	NOUN
ajmri-5602	496	9	.	.	PUNCT
ajmri-5602	497	1	university	university	NOUN
ajmri-5602	497	2	of	of	ADP
ajmri-5602	497	3	phoenix	phoenix	PROPN
ajmri-5602	497	4	.	.	PUNCT
ajmri-5602	498	1	https://www.phoenix.edu/content/dam/edu/	https://www.phoenix.edu/content/dam/edu/	ADJ
ajmri-5602	498	2	research	research	NOUN
ajmri-5602	498	3	/	/	SYM
ajmri-5602	498	4	doc/2023	doc/2023	NOUN
ajmri-5602	498	5	/	/	SYM
ajmri-5602	498	6	causal	causal	NOUN
ajmri-5602	498	7	-	-	PUNCT
ajmri-5602	498	8	comparative	comparative	NOUN
ajmri-5602	498	9	-	-	PUNCT
ajmri-5602	498	10	research.pdf	research.pdf	NOUN
ajmri-5602	498	11	lazari	lazari	NOUN
ajmri-5602	498	12	,	,	PUNCT
ajmri-5602	498	13	l.	l.	PROPN
ajmri-5602	498	14	,	,	PUNCT
ajmri-5602	498	15	&	&	CCONJ
ajmri-5602	498	16	vieru	vieru	PROPN
ajmri-5602	498	17	,	,	PUNCT
ajmri-5602	498	18	r.	r.	PROPN
ajmri-5602	498	19	(	(	PUNCT
ajmri-5602	498	20	2023	2023	NUM
ajmri-5602	498	21	)	)	PUNCT
ajmri-5602	498	22	.	.	PUNCT
ajmri-5602	499	1	determination	determination	NOUN
ajmri-5602	499	2	and	and	CCONJ
ajmri-5602	499	3	accounting	accounting	NOUN
ajmri-5602	499	4	of	of	ADP
ajmri-5602	499	5	the	the	DET
ajmri-5602	499	6	income	income	NOUN
ajmri-5602	499	7	tax	tax	NOUN
ajmri-5602	499	8	of	of	ADP
ajmri-5602	499	9	subject	subject	ADJ
ajmri-5602	499	10	entities	entity	NOUN
ajmri-5602	499	11	of	of	ADP
ajmri-5602	499	12	the	the	DET
ajmri-5602	499	13	small	small	ADJ
ajmri-5602	499	14	and	and	CCONJ
ajmri-5602	499	15	medium	medium	ADJ
ajmri-5602	499	16	-	-	PUNCT
ajmri-5602	499	17	sized	sized	ADJ
ajmri-5602	499	18	enterprises	enterprise	NOUN
ajmri-5602	499	19	sector	sector	NOUN
ajmri-5602	499	20	.	.	PUNCT
ajmri-5602	500	1	international	international	ADJ
ajmri-5602	500	2	scientific	scientific	ADJ
ajmri-5602	500	3	conference	conference	NOUN
ajmri-5602	500	4	on	on	ADP
ajmri-5602	500	5	accounting	account	VERB
ajmri-5602	500	6	isca	isca	PROPN
ajmri-5602	500	7	2023	2023	NUM
ajmri-5602	500	8	.	.	PUNCT
ajmri-5602	501	1	https://doi.org/10.53486/isca2023.09	https://doi.org/10.53486/isca2023.09	PROPN
ajmri-5602	501	2	.	.	PUNCT
ajmri-5602	502	1	le	le	PROPN
ajmri-5602	502	2	,	,	PUNCT
ajmri-5602	502	3	t.	t.	PROPN
ajmri-5602	502	4	n.	n.	PROPN
ajmri-5602	502	5	,	,	PUNCT
ajmri-5602	502	6	nguyen	nguyen	PROPN
ajmri-5602	502	7	,	,	PUNCT
ajmri-5602	502	8	d.	d.	PROPN
ajmri-5602	502	9	d.	d.	PROPN
ajmri-5602	502	10	,	,	PUNCT
ajmri-5602	502	11	nguyen	nguyen	PROPN
ajmri-5602	502	12	,	,	PUNCT
ajmri-5602	502	13	q.	q.	PROPN
ajmri-5602	502	14	n.	n.	PROPN
ajmri-5602	502	15	,	,	PUNCT
ajmri-5602	502	16	&	&	CCONJ
ajmri-5602	502	17	nguyen	nguyen	PROPN
ajmri-5602	502	18	,	,	PUNCT
ajmri-5602	502	19	h.	h.	PROPN
ajmri-5602	502	20	t.	t.	PROPN
ajmri-5602	502	21	(	(	PUNCT
ajmri-5602	502	22	2024	2024	NUM
ajmri-5602	502	23	)	)	PUNCT
ajmri-5602	502	24	.	.	PUNCT
ajmri-5602	503	1	determinants	determinant	NOUN
ajmri-5602	503	2	tax	tax	NOUN
ajmri-5602	503	3	compliance	compliance	NOUN
ajmri-5602	503	4	behavior	behavior	NOUN
ajmri-5602	503	5	of	of	ADP
ajmri-5602	503	6	small	small	ADJ
ajmri-5602	503	7	and	and	CCONJ
ajmri-5602	503	8	medium	medium	ADJ
ajmri-5602	503	9	-	-	PUNCT
ajmri-5602	503	10	sized	sized	ADJ
ajmri-5602	503	11	enterprises	enterprise	NOUN
ajmri-5602	503	12	.	.	PUNCT
ajmri-5602	504	1	corporate	corporate	ADJ
ajmri-5602	504	2	governance	governance	NOUN
ajmri-5602	504	3	and	and	CCONJ
ajmri-5602	504	4	organizational	organizational	ADJ
ajmri-5602	504	5	behavior	behavior	NOUN
ajmri-5602	504	6	review	review	NOUN
ajmri-5602	504	7	,	,	PUNCT
ajmri-5602	504	8	8(2	8(2	NUM
ajmri-5602	504	9	)	)	PUNCT
ajmri-5602	504	10	,	,	PUNCT
ajmri-5602	504	11	144	144	NUM
ajmri-5602	504	12	–	–	PUNCT
ajmri-5602	504	13	151	151	NUM
ajmri-5602	504	14	.	.	PUNCT
ajmri-5602	505	1	https://doi.org/10.22495/cgobrv8i2p14	https://doi.org/10.22495/cgobrv8i2p14	NOUN
ajmri-5602	505	2	lewellen	lewellen	NOUN
ajmri-5602	505	3	,	,	PUNCT
ajmri-5602	505	4	j.	j.	PROPN
ajmri-5602	505	5	,	,	PUNCT
ajmri-5602	505	6	&	&	CCONJ
ajmri-5602	505	7	lewellen	lewellen	PROPN
ajmri-5602	505	8	,	,	PUNCT
ajmri-5602	505	9	k.	k.	PROPN
ajmri-5602	505	10	(	(	PUNCT
ajmri-5602	505	11	2010	2010	NUM
ajmri-5602	505	12	)	)	PUNCT
ajmri-5602	505	13	.	.	PUNCT
ajmri-5602	506	1	investment	investment	NOUN
ajmri-5602	506	2	and	and	CCONJ
ajmri-5602	506	3	cashflow	cashflow	ADJ
ajmri-5602	506	4	.	.	PUNCT
ajmri-5602	507	1	ssrn	ssrn	PROPN
ajmri-5602	507	2	electronic	electronic	ADJ
ajmri-5602	507	3	journal	journal	NOUN
ajmri-5602	507	4	.	.	PUNCT
ajmri-5602	508	1	https://doi	https://doi	X
ajmri-5602	508	2	.	.	PUNCT
ajmri-5602	508	3	org/10.2139	org/10.2139	PROPN
ajmri-5602	508	4	/	/	SYM
ajmri-5602	508	5	ssrn.1570640	ssrn.1570640	NOUN
ajmri-5602	508	6	lignir	lignir	NOUN
ajmri-5602	508	7	,	,	PUNCT
ajmri-5602	508	8	p.	p.	NOUN
ajmri-5602	508	9	(	(	PUNCT
ajmri-5602	508	10	2009	2009	NUM
ajmri-5602	508	11	)	)	PUNCT
ajmri-5602	508	12	.	.	PUNCT
ajmri-5602	509	1	the	the	DET
ajmri-5602	509	2	managerial	managerial	ADJ
ajmri-5602	509	3	benefits	benefit	NOUN
ajmri-5602	509	4	of	of	ADP
ajmri-5602	509	5	tax	tax	NOUN
ajmri-5602	509	6	compliance	compliance	NOUN
ajmri-5602	509	7	:	:	PUNCT
ajmri-5602	509	8	perception	perception	NOUN
ajmri-5602	509	9	by	by	ADP
ajmri-5602	509	10	small	small	ADJ
ajmri-5602	509	11	business	business	NOUN
ajmri-5602	509	12	taxpayers	taxpayer	NOUN
ajmri-5602	509	13	.	.	PUNCT
ajmri-5602	510	1	ejournal	ejournal	ADJ
ajmri-5602	510	2	of	of	ADP
ajmri-5602	510	3	tax	tax	NOUN
ajmri-5602	510	4	research	research	NOUN
ajmri-5602	510	5	,	,	PUNCT
ajmri-5602	510	6	7(2	7(2	NUM
ajmri-5602	510	7	)	)	PUNCT
ajmri-5602	510	8	,	,	PUNCT
ajmri-5602	510	9	106	106	NUM
ajmri-5602	510	10	-	-	SYM
ajmri-5602	510	11	133	133	NUM
ajmri-5602	510	12	.	.	PUNCT
ajmri-5602	511	1	http://hdl	http://hdl	PROPN
ajmri-5602	511	2	.	.	PUNCT
ajmri-5602	512	1	handle.net/10072/40329	handle.net/10072/40329	PROPN
ajmri-5602	512	2	litvaj	litvaj	PROPN
ajmri-5602	512	3	,	,	PUNCT
ajmri-5602	512	4	i.	i.	PROPN
ajmri-5602	512	5	,	,	PUNCT
ajmri-5602	512	6	drbúl	drbúl	PROPN
ajmri-5602	512	7	,	,	PUNCT
ajmri-5602	512	8	m.	m.	NOUN
ajmri-5602	512	9	,	,	PUNCT
ajmri-5602	512	10	&	&	CCONJ
ajmri-5602	512	11	bůžek	bůžek	PROPN
ajmri-5602	512	12	,	,	PUNCT
ajmri-5602	512	13	m.	m.	NOUN
ajmri-5602	512	14	(	(	PUNCT
ajmri-5602	512	15	2023	2023	NUM
ajmri-5602	512	16	)	)	PUNCT
ajmri-5602	512	17	.	.	PUNCT
ajmri-5602	513	1	sustainability	sustainability	NOUN
ajmri-5602	513	2	in	in	ADP
ajmri-5602	513	3	small	small	ADJ
ajmri-5602	513	4	and	and	CCONJ
ajmri-5602	513	5	medium	medium	ADJ
ajmri-5602	513	6	enterprises	enterprise	NOUN
ajmri-5602	513	7	,	,	PUNCT
ajmri-5602	513	8	sustainable	sustainable	ADJ
ajmri-5602	513	9	development	development	NOUN
ajmri-5602	513	10	in	in	ADP
ajmri-5602	513	11	the	the	DET
ajmri-5602	513	12	slovak	slovak	ADJ
ajmri-5602	513	13	republic	republic	NOUN
ajmri-5602	513	14	,	,	PUNCT
ajmri-5602	513	15	and	and	CCONJ
ajmri-5602	513	16	sustainability	sustainability	NOUN
ajmri-5602	513	17	and	and	CCONJ
ajmri-5602	513	18	quality	quality	NOUN
ajmri-5602	513	19	management	management	NOUN
ajmri-5602	513	20	in	in	ADP
ajmri-5602	513	21	small	small	ADJ
ajmri-5602	513	22	and	and	CCONJ
ajmri-5602	513	23	medium	medium	ADJ
ajmri-5602	513	24	enterprises	enterprise	NOUN
ajmri-5602	513	25	.	.	PUNCT
ajmri-5602	514	1	sustainability	sustainability	NOUN
ajmri-5602	514	2	,	,	PUNCT
ajmri-5602	514	3	15(3	15(3	NUM
ajmri-5602	514	4	)	)	PUNCT
ajmri-5602	514	5	,	,	PUNCT
ajmri-5602	514	6	2039	2039	NUM
ajmri-5602	514	7	.	.	PUNCT
ajmri-5602	515	1	https://doi	https://doi	X
ajmri-5602	515	2	.	.	PUNCT
ajmri-5602	515	3	org/10.3390	org/10.3390	PROPN
ajmri-5602	515	4	/	/	SYM
ajmri-5602	515	5	su15032039	su15032039	PROPN
ajmri-5602	515	6	machado	machado	PROPN
ajmri-5602	515	7	,	,	PUNCT
ajmri-5602	515	8	c.	c.	PROPN
ajmri-5602	515	9	,	,	PUNCT
ajmri-5602	515	10	martins	martin	NOUN
ajmri-5602	515	11	,	,	PUNCT
ajmri-5602	515	12	a.	a.	PROPN
ajmri-5602	515	13	,	,	PUNCT
ajmri-5602	515	14	melo	melo	PROPN
ajmri-5602	515	15	,	,	PUNCT
ajmri-5602	515	16	p.	p.	PROPN
ajmri-5602	515	17	,	,	PUNCT
ajmri-5602	515	18	&	&	CCONJ
ajmri-5602	515	19	branco	branco	PROPN
ajmri-5602	515	20	,	,	PUNCT
ajmri-5602	515	21	m.	m.	NOUN
ajmri-5602	515	22	(	(	PUNCT
ajmri-5602	515	23	2022	2022	NUM
ajmri-5602	515	24	)	)	PUNCT
ajmri-5602	515	25	.	.	PUNCT
ajmri-5602	516	1	sustainability	sustainability	NOUN
ajmri-5602	516	2	in	in	ADP
ajmri-5602	516	3	small	small	ADJ
ajmri-5602	516	4	and	and	CCONJ
ajmri-5602	516	5	medium	medium	ADJ
ajmri-5602	516	6	-	-	PUNCT
ajmri-5602	516	7	sized	sized	ADJ
ajmri-5602	516	8	enterprises	enterprise	NOUN
ajmri-5602	516	9	:	:	PUNCT
ajmri-5602	516	10	a	a	DET
ajmri-5602	516	11	systematic	systematic	ADJ
ajmri-5602	516	12	literature	literature	NOUN
ajmri-5602	516	13	review	review	NOUN
ajmri-5602	516	14	and	and	CCONJ
ajmri-5602	516	15	future	future	ADJ
ajmri-5602	516	16	research	research	NOUN
ajmri-5602	516	17	agenda	agenda	NOUN
ajmri-5602	516	18	.	.	PUNCT
ajmri-5602	517	1	sustainability	sustainability	NOUN
ajmri-5602	517	2	,	,	PUNCT
ajmri-5602	517	3	14(11	14(11	NUM
ajmri-5602	517	4	)	)	PUNCT
ajmri-5602	517	5	,	,	PUNCT
ajmri-5602	517	6	6493	6493	NUM
ajmri-5602	517	7	.	.	PUNCT
ajmri-5602	518	1	https://doi	https://doi	X
ajmri-5602	518	2	.	.	PUNCT
ajmri-5602	518	3	org/10.3390	org/10.3390	PROPN
ajmri-5602	518	4	/	/	SYM
ajmri-5602	518	5	su14116493	su14116493	PROPN
ajmri-5602	518	6	malabanan	malabanan	PROPN
ajmri-5602	518	7	,	,	PUNCT
ajmri-5602	518	8	a.	a.	NOUN
ajmri-5602	518	9	;	;	PUNCT
ajmri-5602	518	10	divino	divino	X
ajmri-5602	518	11	,	,	PUNCT
ajmri-5602	518	12	d.	d.	PROPN
ajmri-5602	518	13	a.	a.	PROPN
ajmri-5602	518	14	,	,	PUNCT
ajmri-5602	518	15	abante	abante	ADV
ajmri-5602	518	16	,	,	PUNCT
ajmri-5602	518	17	m.	m.	NOUN
ajmri-5602	518	18	v.	v.	PROPN
ajmri-5602	518	19	,	,	PUNCT
ajmri-5602	518	20	caisip	caisip	PROPN
ajmri-5602	518	21	,	,	PUNCT
ajmri-5602	518	22	a.	a.	NOUN
ajmri-5602	518	23	&	&	CCONJ
ajmri-5602	518	24	vigonte	vigonte	PROPN
ajmri-5602	518	25	,	,	PUNCT
ajmri-5602	518	26	f.	f.	PROPN
ajmri-5602	518	27	(	(	PUNCT
ajmri-5602	518	28	2024	2024	NUM
ajmri-5602	518	29	)	)	PUNCT
ajmri-5602	518	30	.	.	PUNCT
ajmri-5602	519	1	the	the	DET
ajmri-5602	519	2	impact	impact	NOUN
ajmri-5602	519	3	of	of	ADP
ajmri-5602	519	4	fiscal	fiscal	ADJ
ajmri-5602	519	5	policy	policy	NOUN
ajmri-5602	519	6	on	on	ADP
ajmri-5602	519	7	philippines	philippine	NOUN
ajmri-5602	519	8	’	'	PUNCT
ajmri-5602	519	9	economic	economic	ADJ
ajmri-5602	519	10	growth	growth	NOUN
ajmri-5602	519	11	:	:	PUNCT
ajmri-5602	519	12	an	an	DET
ajmri-5602	519	13	empirical	empirical	ADJ
ajmri-5602	519	14	investigation	investigation	NOUN
ajmri-5602	519	15	.	.	PUNCT
ajmri-5602	520	1	http://dx.doi.org/10.2139/	http://dx.doi.org/10.2139/	PUNCT
ajmri-5602	520	2	ssrn.4853862	ssrn.4853862	ADJ
ajmri-5602	520	3	malatji	malatji	NOUN
ajmri-5602	520	4	,	,	PUNCT
ajmri-5602	520	5	k.	k.	PROPN
ajmri-5602	520	6	,	,	PUNCT
ajmri-5602	520	7	satande	satande	PROPN
ajmri-5602	520	8	,	,	PUNCT
ajmri-5602	520	9	j.	j.	PROPN
ajmri-5602	520	10	,	,	PUNCT
ajmri-5602	520	11	ongayi	ongayi	ADV
ajmri-5602	520	12	,	,	PUNCT
ajmri-5602	520	13	w.	w.	PROPN
ajmri-5602	520	14	,	,	PUNCT
ajmri-5602	520	15	&	&	CCONJ
ajmri-5602	520	16	muzenda	muzenda	NOUN
ajmri-5602	520	17	,	,	PUNCT
ajmri-5602	520	18	t.	t.	NOUN
ajmri-5602	520	19	(	(	PUNCT
ajmri-5602	520	20	2021	2021	NUM
ajmri-5602	520	21	)	)	PUNCT
ajmri-5602	520	22	.	.	PUNCT
ajmri-5602	521	1	the	the	DET
ajmri-5602	521	2	impact	impact	NOUN
ajmri-5602	521	3	of	of	ADP
ajmri-5602	521	4	taxation	taxation	NOUN
ajmri-5602	521	5	policies	policy	NOUN
ajmri-5602	521	6	on	on	ADP
ajmri-5602	521	7	the	the	DET
ajmri-5602	521	8	performance	performance	NOUN
ajmri-5602	521	9	of	of	ADP
ajmri-5602	521	10	small	small	ADJ
ajmri-5602	521	11	to	to	PART
ajmri-5602	521	12	medium	medium	ADJ
ajmri-5602	521	13	enterprises	enterprise	NOUN
ajmri-5602	521	14	.	.	PUNCT
ajmri-5602	522	1	international	international	ADJ
ajmri-5602	522	2	journal	journal	PROPN
ajmri-5602	522	3	of	of	ADP
ajmri-5602	522	4	economics	economic	NOUN
ajmri-5602	522	5	and	and	CCONJ
ajmri-5602	522	6	business	business	NOUN
ajmri-5602	522	7	administration	administration	NOUN
ajmri-5602	522	8	,	,	PUNCT
ajmri-5602	522	9	ix(3	ix(3	NOUN
ajmri-5602	522	10	)	)	PUNCT
ajmri-5602	522	11	,	,	PUNCT
ajmri-5602	522	12	163–170	163–170	NUM
ajmri-5602	522	13	.	.	PUNCT
ajmri-5602	523	1	https://doi.org/10.35808/ijeba/726	https://doi.org/10.35808/ijeba/726	X
ajmri-5602	523	2	mchukwa	mchukwa	PROPN
ajmri-5602	523	3	,	,	PUNCT
ajmri-5602	523	4	e.	e.	PROPN
ajmri-5602	523	5	w.	w.	PROPN
ajmri-5602	523	6	,	,	PUNCT
ajmri-5602	523	7	&	&	CCONJ
ajmri-5602	523	8	mbwambo	mbwambo	PROPN
ajmri-5602	523	9	,	,	PUNCT
ajmri-5602	523	10	s.	s.	PROPN
ajmri-5602	523	11	k.	k.	PROPN
ajmri-5602	523	12	(	(	PUNCT
ajmri-5602	523	13	2024	2024	NUM
ajmri-5602	523	14	)	)	PUNCT
ajmri-5602	523	15	.	.	PUNCT
ajmri-5602	524	1	determinants	determinant	NOUN
ajmri-5602	524	2	and	and	CCONJ
ajmri-5602	524	3	extent	extent	NOUN
ajmri-5602	524	4	of	of	ADP
ajmri-5602	524	5	tax	tax	NOUN
ajmri-5602	524	6	compliance	compliance	NOUN
ajmri-5602	524	7	among	among	ADP
ajmri-5602	524	8	smes	sme	NOUN
ajmri-5602	524	9	in	in	ADP
ajmri-5602	524	10	arusha	arusha	PROPN
ajmri-5602	524	11	city	city	PROPN
ajmri-5602	524	12	council	council	PROPN
ajmri-5602	524	13	,	,	PUNCT
ajmri-5602	524	14	tanzania	tanzania	PROPN
ajmri-5602	524	15	.	.	PUNCT
ajmri-5602	525	1	science	science	PROPN
ajmri-5602	525	2	mundi	mundi	PROPN
ajmri-5602	525	3	,	,	PUNCT
ajmri-5602	525	4	4(2	4(2	NUM
ajmri-5602	525	5	)	)	PUNCT
ajmri-5602	525	6	,	,	PUNCT
ajmri-5602	525	7	117–126	117–126	NUM
ajmri-5602	525	8	.	.	PUNCT
ajmri-5602	526	1	https://doi.org/10.51867/scimundi.4.2.11	https://doi.org/10.51867/scimundi.4.2.11	PROPN
ajmri-5602	526	2	mendoza	mendoza	PROPN
ajmri-5602	526	3	,	,	PUNCT
ajmri-5602	526	4	r.	r.	PROPN
ajmri-5602	526	5	(	(	PUNCT
ajmri-5602	526	6	2014	2014	NUM
ajmri-5602	526	7	)	)	PUNCT
ajmri-5602	526	8	.	.	PUNCT
ajmri-5602	527	1	accountancy	accountancy	NOUN
ajmri-5602	527	2	service	service	NOUN
ajmri-5602	527	3	requirements	requirement	NOUN
ajmri-5602	527	4	of	of	ADP
ajmri-5602	527	5	micro	micro	NOUN
ajmri-5602	527	6	,	,	PUNCT
ajmri-5602	527	7	small	small	ADJ
ajmri-5602	527	8	,	,	PUNCT
ajmri-5602	527	9	and	and	CCONJ
ajmri-5602	527	10	medium	medium	ADJ
ajmri-5602	527	11	enterprises	enterprise	NOUN
ajmri-5602	527	12	in	in	ADP
ajmri-5602	527	13	the	the	DET
ajmri-5602	527	14	philippines	philippine	NOUN
ajmri-5602	527	15	.	.	PUNCT
ajmri-5602	528	1	international	international	ADJ
ajmri-5602	528	2	journal	journal	PROPN
ajmri-5602	528	3	of	of	ADP
ajmri-5602	528	4	business	business	NOUN
ajmri-5602	528	5	,	,	PUNCT
ajmri-5602	528	6	economics	economic	NOUN
ajmri-5602	528	7	and	and	CCONJ
ajmri-5602	528	8	law	law	NOUN
ajmri-5602	528	9	,	,	PUNCT
ajmri-5602	528	10	4(1	4(1	NOUN
ajmri-5602	528	11	)	)	PUNCT
ajmri-5602	528	12	.	.	PUNCT
ajmri-5602	529	1	https://ssrn.com/abstract=2512254	https://ssrn.com/abstract=2512254	PROPN
ajmri-5602	529	2	mhango	mhango	PROPN
ajmri-5602	529	3	,	,	PUNCT
ajmri-5602	529	4	k.	k.	PROPN
ajmri-5602	529	5	k.	k.	PROPN
ajmri-5602	529	6	,	,	PUNCT
ajmri-5602	529	7	&	&	CCONJ
ajmri-5602	529	8	nayagam	nayagam	PROPN
ajmri-5602	529	9	,	,	PUNCT
ajmri-5602	529	10	n.	n.	PROPN
ajmri-5602	529	11	s.	s.	PROPN
ajmri-5602	529	12	(	(	PUNCT
ajmri-5602	529	13	2025	2025	NUM
ajmri-5602	529	14	)	)	PUNCT
ajmri-5602	529	15	.	.	PUNCT
ajmri-5602	530	1	impact	impact	NOUN
ajmri-5602	530	2	of	of	ADP
ajmri-5602	530	3	taxation	taxation	NOUN
ajmri-5602	530	4	policies	policy	NOUN
ajmri-5602	530	5	on	on	ADP
ajmri-5602	530	6	the	the	DET
ajmri-5602	530	7	growth	growth	NOUN
ajmri-5602	530	8	of	of	ADP
ajmri-5602	530	9	small	small	ADJ
ajmri-5602	530	10	and	and	CCONJ
ajmri-5602	530	11	medium	medium	NOUN
ajmri-5602	530	12	businesses	business	NOUN
ajmri-5602	530	13	in	in	ADP
ajmri-5602	530	14	blantyre	blantyre	PROPN
ajmri-5602	530	15	,	,	PUNCT
ajmri-5602	530	16	malawi	malawi	PROPN
ajmri-5602	530	17	.	.	PUNCT
ajmri-5602	531	1	international	international	ADJ
ajmri-5602	531	2	journal	journal	PROPN
ajmri-5602	531	3	of	of	ADP
ajmri-5602	531	4	research	research	NOUN
ajmri-5602	531	5	publication	publication	NOUN
ajmri-5602	531	6	and	and	CCONJ
ajmri-5602	531	7	reviews	review	NOUN
ajmri-5602	531	8	,	,	PUNCT
ajmri-5602	531	9	6(2	6(2	NUM
ajmri-5602	531	10	)	)	PUNCT
ajmri-5602	531	11	,	,	PUNCT
ajmri-5602	531	12	4320–4328	4320–4328	NOUN
ajmri-5602	531	13	.	.	PUNCT
ajmri-5602	532	1	https://	https://	PROPN
ajmri-5602	532	2	ijrpr.com/uploads/v6issue2/ijrpr39075.pdf	ijrpr.com/uploads/v6issue2/ijrpr39075.pdf	PROPN
ajmri-5602	532	3	mihailă	mihailă	PROPN
ajmri-5602	532	4	,	,	PUNCT
ajmri-5602	532	5	s.	s.	PROPN
ajmri-5602	532	6	,	,	PUNCT
ajmri-5602	532	7	dascalu	dascalu	PROPN
ajmri-5602	532	8	,	,	PUNCT
ajmri-5602	532	9	i.	i.	PROPN
ajmri-5602	532	10	,	,	PUNCT
ajmri-5602	532	11	&	&	CCONJ
ajmri-5602	532	12	grosu	grosu	PROPN
ajmri-5602	532	13	,	,	PUNCT
ajmri-5602	532	14	v.	v.	PROPN
ajmri-5602	532	15	(	(	PUNCT
ajmri-5602	532	16	2024	2024	NUM
ajmri-5602	532	17	)	)	PUNCT
ajmri-5602	532	18	.	.	PUNCT
ajmri-5602	533	1	analysis	analysis	NOUN
ajmri-5602	533	2	of	of	ADP
ajmri-5602	533	3	determinants	determinant	NOUN
ajmri-5602	533	4	influencing	influence	VERB
ajmri-5602	533	5	tax	tax	NOUN
ajmri-5602	533	6	behaviour	behaviour	NOUN
ajmri-5602	533	7	in	in	ADP
ajmri-5602	533	8	smes	sme	NOUN
ajmri-5602	533	9	.	.	PUNCT
ajmri-5602	534	1	international	international	ADJ
ajmri-5602	534	2	scientific	scientific	ADJ
ajmri-5602	534	3	conference	conference	NOUN
ajmri-5602	534	4	on	on	ADP
ajmri-5602	534	5	accounting	accounting	NOUN
ajmri-5602	534	6	isca	isca	PROPN
ajmri-5602	534	7	2024	2024	NUM
ajmri-5602	534	8	.	.	PUNCT
ajmri-5602	535	1	https://doi.org/10.53486/isca2024.23	https://doi.org/10.53486/isca2024.23	PROPN
ajmri-5602	535	2	.	.	PUNCT
ajmri-5602	536	1	mirrar	mirrar	PROPN
ajmri-5602	536	2	,	,	PUNCT
ajmri-5602	536	3	a.	a.	PROPN
ajmri-5602	536	4	,	,	PUNCT
ajmri-5602	536	5	rivera	rivera	PROPN
ajmri-5602	536	6	,	,	PUNCT
ajmri-5602	536	7	p.	p.	NOUN
ajmri-5602	536	8	,	,	PUNCT
ajmri-5602	536	9	&	&	CCONJ
ajmri-5602	536	10	malazarte	malazarte	PROPN
ajmri-5602	536	11	,	,	PUNCT
ajmri-5602	536	12	m.	m.	NOUN
ajmri-5602	536	13	(	(	PUNCT
ajmri-5602	536	14	2024	2024	NUM
ajmri-5602	536	15	)	)	PUNCT
ajmri-5602	536	16	.	.	PUNCT
ajmri-5602	537	1	describing	describe	VERB
ajmri-5602	537	2	the	the	DET
ajmri-5602	537	3	level	level	NOUN
ajmri-5602	537	4	of	of	ADP
ajmri-5602	537	5	awareness	awareness	NOUN
ajmri-5602	537	6	of	of	ADP
ajmri-5602	537	7	micro	micro	NOUN
ajmri-5602	537	8	-	-	NOUN
ajmri-5602	537	9	enterprises	enterprise	NOUN
ajmri-5602	537	10	in	in	ADP
ajmri-5602	537	11	local	local	ADJ
ajmri-5602	537	12	taxation	taxation	NOUN
ajmri-5602	537	13	.	.	PUNCT
ajmri-5602	538	1	the	the	DET
ajmri-5602	538	2	international	international	ADJ
ajmri-5602	538	3	journal	journal	NOUN
ajmri-5602	538	4	of	of	ADP
ajmri-5602	538	5	applied	apply	VERB
ajmri-5602	538	6	business	business	NOUN
ajmri-5602	538	7	,	,	PUNCT
ajmri-5602	538	8	8(2	8(2	NUM
ajmri-5602	538	9	)	)	PUNCT
ajmri-5602	538	10	,	,	PUNCT
ajmri-5602	538	11	183–197	183–197	NUM
ajmri-5602	538	12	.	.	PUNCT
ajmri-5602	539	1	https://doi.org/10.20473/tijab	https://doi.org/10.20473/tijab	PROPN
ajmri-5602	539	2	.	.	PUNCT
ajmri-5602	540	1	v8.i2.2024.52602	v8.i2.2024.52602	X
ajmri-5602	540	2	moursellas	moursellas	PROPN
ajmri-5602	540	3	,	,	PUNCT
ajmri-5602	540	4	a.	a.	NOUN
ajmri-5602	540	5	,	,	PUNCT
ajmri-5602	540	6	de	de	PROPN
ajmri-5602	540	7	,	,	PUNCT
ajmri-5602	540	8	d.	d.	PROPN
ajmri-5602	540	9	,	,	PUNCT
ajmri-5602	540	10	dey	dey	PROPN
ajmri-5602	540	11	,	,	PUNCT
ajmri-5602	540	12	p.	p.	NOUN
ajmri-5602	540	13	,	,	PUNCT
ajmri-5602	540	14	malesios	malesio	NOUN
ajmri-5602	540	15	,	,	PUNCT
ajmri-5602	540	16	c.	c.	NOUN
ajmri-5602	540	17	,	,	PUNCT
ajmri-5602	540	18	&	&	CCONJ
ajmri-5602	540	19	evangelinos	evangelinos	PROPN
ajmri-5602	540	20	,	,	PUNCT
ajmri-5602	540	21	k.	k.	PROPN
ajmri-5602	540	22	(	(	PUNCT
ajmri-5602	540	23	2020	2020	NUM
ajmri-5602	540	24	)	)	PUNCT
ajmri-5602	540	25	.	.	PUNCT
ajmri-5602	541	1	sustainability	sustainability	NOUN
ajmri-5602	541	2	performance	performance	NOUN
ajmri-5602	541	3	analysis	analysis	NOUN
ajmri-5602	541	4	of	of	ADP
ajmri-5602	541	5	small	small	ADJ
ajmri-5602	541	6	and	and	CCONJ
ajmri-5602	541	7	medium	medium	ADJ
ajmri-5602	541	8	sized	sized	ADJ
ajmri-5602	541	9	enterprises	enterprise	NOUN
ajmri-5602	541	10	:	:	PUNCT
ajmri-5602	541	11	criteria	criterion	NOUN
ajmri-5602	541	12	,	,	PUNCT
ajmri-5602	541	13	methods	method	NOUN
ajmri-5602	541	14	and	and	CCONJ
ajmri-5602	541	15	framework	framework	NOUN
ajmri-5602	541	16	.	.	PUNCT
ajmri-5602	542	1	socio	socio	NOUN
ajmri-5602	542	2	-	-	PUNCT
ajmri-5602	542	3	economic	economic	ADJ
ajmri-5602	542	4	planning	planning	NOUN
ajmri-5602	542	5	sciences	science	NOUN
ajmri-5602	542	6	,	,	PUNCT
ajmri-5602	542	7	75	75	NUM
ajmri-5602	542	8	,	,	PUNCT
ajmri-5602	542	9	100993	100993	NUM
ajmri-5602	542	10	.	.	PUNCT
ajmri-5602	543	1	https://doi.org/10.1016/j.seps.2020.100993	https://doi.org/10.1016/j.seps.2020.100993	NOUN
ajmri-5602	543	2	mudzengerere	mudzengerere	NOUN
ajmri-5602	543	3	,	,	PUNCT
ajmri-5602	543	4	l.	l.	PROPN
ajmri-5602	543	5	d.	d.	PROPN
ajmri-5602	543	6	,	,	PUNCT
ajmri-5602	543	7	machingura	machingura	PROPN
ajmri-5602	543	8	,	,	PUNCT
ajmri-5602	543	9	s.	s.	PROPN
ajmri-5602	543	10	,	,	PUNCT
ajmri-5602	543	11	munyepwa	munyepwa	PROPN
ajmri-5602	543	12	,	,	PUNCT
ajmri-5602	543	13	k.	k.	PROPN
ajmri-5602	543	14	,	,	PUNCT
ajmri-5602	543	15	cheure	cheure	PROPN
ajmri-5602	543	16	,	,	PUNCT
ajmri-5602	543	17	d.	d.	PROPN
ajmri-5602	543	18	m.	m.	PROPN
ajmri-5602	543	19	,	,	PUNCT
ajmri-5602	543	20	mutumwa	mutumwa	PROPN
ajmri-5602	543	21	,	,	PUNCT
ajmri-5602	543	22	a.	a.	NOUN
ajmri-5602	543	23	,	,	PUNCT
ajmri-5602	543	24	chakauya	chakauya	PROPN
ajmri-5602	543	25	,	,	PUNCT
ajmri-5602	543	26	d.	d.	PROPN
ajmri-5602	543	27	,	,	PUNCT
ajmri-5602	543	28	mudadi	mudadi	PROPN
ajmri-5602	543	29	,	,	PUNCT
ajmri-5602	543	30	t.	t.	PROPN
ajmri-5602	543	31	,	,	PUNCT
ajmri-5602	543	32	&	&	CCONJ
ajmri-5602	543	33	mudzengerere	mudzengerere	NOUN
ajmri-5602	543	34	,	,	PUNCT
ajmri-5602	543	35	t.	t.	PROPN
ajmri-5602	543	36	(	(	PUNCT
ajmri-5602	543	37	2025	2025	NUM
ajmri-5602	543	38	)	)	PUNCT
ajmri-5602	543	39	.	.	PUNCT
ajmri-5602	544	1	an	an	DET
ajmri-5602	544	2	investigation	investigation	NOUN
ajmri-5602	544	3	of	of	ADP
ajmri-5602	544	4	the	the	DET
ajmri-5602	544	5	determinants	determinant	NOUN
ajmri-5602	544	6	of	of	ADP
ajmri-5602	544	7	non	non	ADJ
ajmri-5602	544	8	-	-	ADJ
ajmri-5602	544	9	tax	tax	ADJ
ajmri-5602	544	10	compliance	compliance	NOUN
ajmri-5602	544	11	among	among	ADP
ajmri-5602	544	12	small	small	ADJ
ajmri-5602	544	13	and	and	CCONJ
ajmri-5602	544	14	medium	medium	ADJ
ajmri-5602	544	15	enterprises	enterprise	NOUN
ajmri-5602	544	16	:	:	PUNCT
ajmri-5602	544	17	case	case	NOUN
ajmri-5602	544	18	study	study	NOUN
ajmri-5602	544	19	of	of	ADP
ajmri-5602	544	20	green	green	ADJ
ajmri-5602	544	21	market	market	NOUN
ajmri-5602	544	22	,	,	PUNCT
ajmri-5602	544	23	mutare	mutare	PROPN
ajmri-5602	544	24	.	.	PUNCT
ajmri-5602	545	1	international	international	ADJ
ajmri-5602	545	2	journal	journal	PROPN
ajmri-5602	545	3	of	of	ADP
ajmri-5602	545	4	research	research	NOUN
ajmri-5602	545	5	and	and	CCONJ
ajmri-5602	545	6	scientific	scientific	ADJ
ajmri-5602	545	7	innovation	innovation	NOUN
ajmri-5602	545	8	,	,	PUNCT
ajmri-5602	545	9	xii(ii	xii(ii	PROPN
ajmri-5602	545	10	)	)	PUNCT
ajmri-5602	545	11	,	,	PUNCT
ajmri-5602	545	12	771–806	771–806	NUM
ajmri-5602	545	13	.	.	PUNCT
ajmri-5602	546	1	https://doi	https://doi	PROPN
ajmri-5602	546	2	.	.	PUNCT
ajmri-5602	546	3	org/10.51244	org/10.51244	PROPN
ajmri-5602	546	4	/	/	SYM
ajmri-5602	546	5	ijrsi.2025.12020062	ijrsi.2025.12020062	PRON
ajmri-5602	546	6	musgrave	musgrave	PROPN
ajmri-5602	546	7	,	,	PUNCT
ajmri-5602	546	8	r.	r.	PROPN
ajmri-5602	546	9	a.	a.	PROPN
ajmri-5602	546	10	,	,	PUNCT
ajmri-5602	546	11	&	&	CCONJ
ajmri-5602	546	12	musgrave	musgrave	PROPN
ajmri-5602	546	13	,	,	PUNCT
ajmri-5602	546	14	p.	p.	PROPN
ajmri-5602	546	15	b.	b.	PROPN
ajmri-5602	547	1	(	(	PUNCT
ajmri-5602	547	2	1989	1989	NUM
ajmri-5602	547	3	)	)	PUNCT
ajmri-5602	547	4	.	.	PUNCT
ajmri-5602	548	1	public	public	ADJ
ajmri-5602	548	2	finance	finance	NOUN
ajmri-5602	548	3	in	in	ADP
ajmri-5602	548	4	theory	theory	NOUN
ajmri-5602	548	5	and	and	CCONJ
ajmri-5602	548	6	practice	practice	NOUN
ajmri-5602	548	7	(	(	PUNCT
ajmri-5602	548	8	5th	5th	ADJ
ajmri-5602	548	9	ed	ed	NOUN
ajmri-5602	548	10	.	.	PUNCT
ajmri-5602	548	11	)	)	PUNCT
ajmri-5602	548	12	.	.	PUNCT
ajmri-5602	549	1	mcgraw	mcgraw	PROPN
ajmri-5602	549	2	-	-	PUNCT
ajmri-5602	549	3	hill	hill	NOUN
ajmri-5602	549	4	.	.	PUNCT
ajmri-5602	550	1	nasution	nasution	NOUN
ajmri-5602	550	2	,	,	PUNCT
ajmri-5602	550	3	s.	s.	PROPN
ajmri-5602	550	4	,	,	PUNCT
ajmri-5602	550	5	&	&	CCONJ
ajmri-5602	550	6	sitompul	sitompul	PROPN
ajmri-5602	550	7	,	,	PUNCT
ajmri-5602	550	8	s.	s.	PROPN
ajmri-5602	550	9	(	(	PUNCT
ajmri-5602	550	10	2020	2020	NUM
ajmri-5602	550	11	)	)	PUNCT
ajmri-5602	550	12	.	.	PUNCT
ajmri-5602	551	1	analysis	analysis	NOUN
ajmri-5602	551	2	net	net	ADJ
ajmri-5602	551	3	profit	profit	NOUN
ajmri-5602	551	4	,	,	PUNCT
ajmri-5602	551	5	dividend	dividend	NOUN
ajmri-5602	551	6	,	,	PUNCT
ajmri-5602	551	7	debt	debt	NOUN
ajmri-5602	551	8	,	,	PUNCT
ajmri-5602	551	9	cash	cash	NOUN
ajmri-5602	551	10	flow	flow	NOUN
ajmri-5602	551	11	,	,	PUNCT
ajmri-5602	551	12	and	and	CCONJ
ajmri-5602	551	13	capital	capital	NOUN
ajmri-5602	551	14	net	net	NOUN
ajmri-5602	551	15	working	work	VERB
ajmri-5602	551	16	that	that	PRON
ajmri-5602	551	17	influence	influence	NOUN
ajmri-5602	551	18	investment	investment	NOUN
ajmri-5602	551	19	decisions	decision	NOUN
ajmri-5602	551	20	on	on	ADP
ajmri-5602	551	21	manufacturing	manufacture	VERB
ajmri-5602	551	22	companies	company	NOUN
ajmri-5602	551	23	.	.	PUNCT
ajmri-5602	552	1	international	international	ADJ
ajmri-5602	552	2	journal	journal	PROPN
ajmri-5602	552	3	of	of	ADP
ajmri-5602	552	4	research	research	NOUN
ajmri-5602	552	5	and	and	CCONJ
ajmri-5602	552	6	review	review	NOUN
ajmri-5602	552	7	,	,	PUNCT
ajmri-5602	552	8	7(3	7(3	NUM
ajmri-5602	552	9	)	)	PUNCT
ajmri-5602	552	10	,	,	PUNCT
ajmri-5602	552	11	56	56	NUM
ajmri-5602	552	12	-	-	SYM
ajmri-5602	552	13	63	63	NUM
ajmri-5602	552	14	.	.	PUNCT
ajmri-5602	553	1	https://www	https://www	PROPN
ajmri-5602	553	2	.	.	PUNCT
ajmri-5602	554	1	ijrrjournal.com/ijrr_vol.7_issue.3_march2020/	ijrrjournal.com/ijrr_vol.7_issue.3_march2020/	ADJ
ajmri-5602	554	2	ijrr008.pdf	ijrr008.pdf	ADJ
ajmri-5602	554	3	ndoinjeh	ndoinjeh	NOUN
ajmri-5602	554	4	,	,	PUNCT
ajmri-5602	554	5	m.	m.	NOUN
ajmri-5602	554	6	a.	a.	NOUN
ajmri-5602	554	7	(	(	PUNCT
ajmri-5602	554	8	2025	2025	NUM
ajmri-5602	554	9	)	)	PUNCT
ajmri-5602	554	10	.	.	PUNCT
ajmri-5602	555	1	the	the	DET
ajmri-5602	555	2	impacts	impact	NOUN
ajmri-5602	555	3	of	of	ADP
ajmri-5602	555	4	incremental	incremental	ADJ
ajmri-5602	555	5	tax	tax	NOUN
ajmri-5602	555	6	rates	rate	NOUN
ajmri-5602	555	7	on	on	ADP
ajmri-5602	555	8	the	the	DET
ajmri-5602	555	9	sustainability	sustainability	NOUN
ajmri-5602	555	10	and	and	CCONJ
ajmri-5602	555	11	growth	growth	NOUN
ajmri-5602	555	12	possibilities	possibility	NOUN
ajmri-5602	555	13	for	for	ADP
ajmri-5602	555	14	small	small	ADJ
ajmri-5602	555	15	and	and	CCONJ
ajmri-5602	555	16	medium	medium	ADJ
ajmri-5602	555	17	enterprises	enterprise	NOUN
ajmri-5602	555	18	(	(	PUNCT
ajmri-5602	555	19	smes	sme	NOUN
ajmri-5602	555	20	)	)	PUNCT
ajmri-5602	555	21	in	in	ADP
ajmri-5602	555	22	sierra	sierra	PROPN
ajmri-5602	555	23	leone	leone	PROPN
ajmri-5602	555	24	(	(	PUNCT
ajmri-5602	555	25	doctoral	doctoral	ADJ
ajmri-5602	555	26	dissertation	dissertation	NOUN
ajmri-5602	555	27	,	,	PUNCT
ajmri-5602	555	28	liberty	liberty	NOUN
ajmri-5602	555	29	university	university	PROPN
ajmri-5602	555	30	)	)	PUNCT
ajmri-5602	555	31	.	.	PUNCT
ajmri-5602	556	1	liberty	liberty	PROPN
ajmri-5602	556	2	university	university	PROPN
ajmri-5602	556	3	digital	digital	PROPN
ajmri-5602	556	4	commons	common	NOUN
ajmri-5602	556	5	.	.	PUNCT
ajmri-5602	557	1	https://digitalcommons.liberty	https://digitalcommons.liberty	PROPN
ajmri-5602	557	2	.	.	PUNCT
ajmri-5602	558	1	edu	edu	PROPN
ajmri-5602	558	2	/	/	SYM
ajmri-5602	558	3	doctoral/7017/	doctoral/7017/	PROPN
ajmri-5602	558	4	netto	netto	PROPN
ajmri-5602	558	5	,	,	PUNCT
ajmri-5602	558	6	a.	a.	PROPN
ajmri-5602	558	7	j.	j.	PROPN
ajmri-5602	558	8	(	(	PUNCT
ajmri-5602	558	9	2022	2022	NUM
ajmri-5602	558	10	)	)	PUNCT
ajmri-5602	558	11	.	.	PUNCT
ajmri-5602	559	1	the	the	DET
ajmri-5602	559	2	impact	impact	NOUN
ajmri-5602	559	3	of	of	ADP
ajmri-5602	559	4	fiscal	fiscal	ADJ
ajmri-5602	559	5	policies	policy	NOUN
ajmri-5602	559	6	and	and	CCONJ
ajmri-5602	559	7	incentives	incentive	NOUN
ajmri-5602	559	8	on	on	ADP
ajmri-5602	559	9	sme	sme	ADJ
ajmri-5602	559	10	sustainability	sustainability	NOUN
ajmri-5602	559	11	and	and	CCONJ
ajmri-5602	559	12	financial	financial	ADJ
ajmri-5602	559	13	performance	performance	NOUN
ajmri-5602	559	14	.	.	PUNCT
ajmri-5602	560	1	revista	revista	PROPN
ajmri-5602	560	2	ft	ft	PROPN
ajmri-5602	560	3	,	,	PUNCT
ajmri-5602	560	4	26	26	NUM
ajmri-5602	560	5	.	.	PUNCT
ajmri-5602	561	1	https://doi.org/10.69849/	https://doi.org/10.69849/	NOUN
ajmri-5602	561	2	revistaft	revistaft	NOUN
ajmri-5602	561	3	/	/	SYM
ajmri-5602	561	4	ar10202212011055	ar10202212011055	PROPN
ajmri-5602	561	5	.	.	PUNCT
ajmri-5602	562	1	ng	ng	PROPN
ajmri-5602	562	2	,	,	PUNCT
ajmri-5602	562	3	k.	k.	PROPN
ajmri-5602	562	4	(	(	PUNCT
ajmri-5602	562	5	2024	2024	NUM
ajmri-5602	562	6	)	)	PUNCT
ajmri-5602	562	7	.	.	PUNCT
ajmri-5602	563	1	sustainable	sustainable	ADJ
ajmri-5602	563	2	sides	side	NOUN
ajmri-5602	563	3	of	of	ADP
ajmri-5602	563	4	taxation	taxation	NOUN
ajmri-5602	563	5	:	:	PUNCT
ajmri-5602	563	6	an	an	DET
ajmri-5602	563	7	international	international	ADJ
ajmri-5602	563	8	law	law	NOUN
ajmri-5602	563	9	approach	approach	NOUN
ajmri-5602	563	10	.	.	PUNCT
ajmri-5602	564	1	environmental	environmental	ADJ
ajmri-5602	564	2	law	law	PROPN
ajmri-5602	564	3	review	review	PROPN
ajmri-5602	564	4	,	,	PUNCT
ajmri-5602	564	5	26	26	NUM
ajmri-5602	564	6	,	,	PUNCT
ajmri-5602	564	7	33	33	NUM
ajmri-5602	564	8	52	52	NUM
ajmri-5602	564	9	.	.	PUNCT
ajmri-5602	565	1	https://doi.org/10.1177/14614529241235384	https://doi.org/10.1177/14614529241235384	X
ajmri-5602	565	2	.	.	PUNCT
ajmri-5602	565	3	nur	nur	PROPN
ajmri-5602	565	4	,	,	PUNCT
ajmri-5602	565	5	t.	t.	PROPN
ajmri-5602	565	6	(	(	PUNCT
ajmri-5602	565	7	2023	2023	NUM
ajmri-5602	565	8	)	)	PUNCT
ajmri-5602	565	9	.	.	PUNCT
ajmri-5602	566	1	the	the	DET
ajmri-5602	566	2	nexus	nexus	NOUN
ajmri-5602	566	3	between	between	ADP
ajmri-5602	566	4	corporate	corporate	ADJ
ajmri-5602	566	5	investment	investment	NOUN
ajmri-5602	566	6	decisions	decision	NOUN
ajmri-5602	566	7	and	and	CCONJ
ajmri-5602	566	8	firm	firm	ADJ
ajmri-5602	566	9	profitability	profitability	NOUN
ajmri-5602	566	10	:	:	PUNCT
ajmri-5602	566	11	moderating	moderate	VERB
ajmri-5602	566	12	role	role	NOUN
ajmri-5602	566	13	of	of	ADP
ajmri-5602	566	14	cash	cash	NOUN
ajmri-5602	566	15	flows	flow	NOUN
ajmri-5602	566	16	and	and	CCONJ
ajmri-5602	566	17	investment	investment	NOUN
ajmri-5602	566	18	opportunities	opportunity	NOUN
ajmri-5602	566	19	.	.	PUNCT
ajmri-5602	567	1	muhasebe	muhasebe	NOUN
ajmri-5602	567	2	ve	ve	AUX
ajmri-5602	567	3	finansman	finansman	NOUN
ajmri-5602	567	4	dergisi	dergisi	PROPN
ajmri-5602	567	5	,	,	PUNCT
ajmri-5602	567	6	0(98	0(98	NUM
ajmri-5602	567	7	)	)	PUNCT
ajmri-5602	567	8	,	,	PUNCT
ajmri-5602	567	9	171	171	NUM
ajmri-5602	567	10	-	-	SYM
ajmri-5602	567	11	188	188	NUM
ajmri-5602	567	12	.	.	PUNCT
ajmri-5602	568	1	https://doi	https://doi	PROPN
ajmri-5602	568	2	.	.	PUNCT
ajmri-5602	568	3	org/10.25095	org/10.25095	PROPN
ajmri-5602	568	4	/	/	SYM
ajmri-5602	568	5	mufad.1244004	mufad.1244004	PROPN
ajmri-5602	568	6	.	.	PUNCT
ajmri-5602	569	1	oecd	oecd	PROPN
ajmri-5602	569	2	.	.	PUNCT
ajmri-5602	570	1	(	(	PUNCT
ajmri-5602	570	2	2019	2019	NUM
ajmri-5602	570	3	)	)	PUNCT
ajmri-5602	570	4	.	.	PUNCT
ajmri-5602	571	1	development	development	PROPN
ajmri-5602	571	2	co	co	PROPN
ajmri-5602	571	3	-	-	NOUN
ajmri-5602	571	4	operation	operation	NOUN
ajmri-5602	571	5	report	report	NOUN
ajmri-5602	571	6	2019	2019	NUM
ajmri-5602	571	7	:	:	PUNCT
ajmri-5602	571	8	a	a	DET
ajmri-5602	571	9	fairer	fair	ADJ
ajmri-5602	571	10	,	,	PUNCT
ajmri-5602	571	11	greener	green	ADJ
ajmri-5602	571	12	,	,	PUNCT
ajmri-5602	571	13	safer	safe	ADJ
ajmri-5602	571	14	tomorrow	tomorrow	NOUN
ajmri-5602	571	15	.	.	PUNCT
ajmri-5602	572	1	oecd	oecd	PROPN
ajmri-5602	572	2	publishing	publishing	NOUN
ajmri-5602	572	3	.	.	PUNCT
ajmri-5602	573	1	https://doi	https://doi	PROPN
ajmri-5602	573	2	.	.	PUNCT
ajmri-5602	573	3	org/10.1787/9a58c83f	org/10.1787/9a58c83f	PROPN
ajmri-5602	573	4	-	-	X
ajmri-5602	573	5	en	en	X
ajmri-5602	573	6	omwima	omwima	PROPN
ajmri-5602	573	7	,	,	PUNCT
ajmri-5602	573	8	h.	h.	PROPN
ajmri-5602	573	9	m.	m.	PROPN
ajmri-5602	573	10	,	,	PUNCT
ajmri-5602	573	11	&	&	CCONJ
ajmri-5602	573	12	masibo	masibo	PROPN
ajmri-5602	573	13	,	,	PUNCT
ajmri-5602	573	14	s.	s.	PROPN
ajmri-5602	573	15	(	(	PUNCT
ajmri-5602	573	16	2024	2024	NUM
ajmri-5602	573	17	)	)	PUNCT
ajmri-5602	573	18	.	.	PUNCT
ajmri-5602	574	1	perceptions	perception	NOUN
ajmri-5602	574	2	of	of	ADP
ajmri-5602	574	3	tax	tax	NOUN
ajmri-5602	574	4	compliance	compliance	NOUN
ajmri-5602	574	5	willingness	willingness	NOUN
ajmri-5602	574	6	among	among	ADP
ajmri-5602	574	7	sme	sme	NOUN
ajmri-5602	574	8	owners	owner	NOUN
ajmri-5602	574	9	in	in	ADP
ajmri-5602	574	10	kcca	kcca	PROPN
ajmri-5602	574	11	,	,	PUNCT
ajmri-5602	574	12	uganda	uganda	PROPN
ajmri-5602	574	13	.	.	PUNCT
ajmri-5602	575	1	international	international	ADJ
ajmri-5602	575	2	journal	journal	PROPN
ajmri-5602	575	3	for	for	ADP
ajmri-5602	575	4	multidisciplinary	multidisciplinary	ADJ
ajmri-5602	575	5	research	research	NOUN
ajmri-5602	575	6	,	,	PUNCT
ajmri-5602	575	7	6(4	6(4	NUM
ajmri-5602	575	8	)	)	PUNCT
ajmri-5602	575	9	,	,	PUNCT
ajmri-5602	575	10	1–13	1–13	NOUN
ajmri-5602	575	11	.	.	PUNCT
ajmri-5602	576	1	https://www.ijfmr.com/	https://www.ijfmr.com/	NOUN
ajmri-5602	576	2	papers/2024/4/23334.pdf	papers/2024/4/23334.pdf	PROPN
ajmri-5602	576	3	oppenhimer	oppenhimer	PROPN
ajmri-5602	576	4	,	,	PUNCT
ajmri-5602	576	5	j.	j.	PROPN
ajmri-5602	576	6	(	(	PUNCT
ajmri-5602	576	7	n.d	n.d	PROPN
ajmri-5602	576	8	.	.	PROPN
ajmri-5602	576	9	)	)	PUNCT
ajmri-5602	576	10	.	.	PUNCT
ajmri-5602	577	1	causal	causal	ADJ
ajmri-5602	577	2	comparative	comparative	ADJ
ajmri-5602	577	3	research	research	NOUN
ajmri-5602	577	4	:	:	PUNCT
ajmri-5602	577	5	definition	definition	NOUN
ajmri-5602	577	6	,	,	PUNCT
ajmri-5602	577	7	types	type	NOUN
ajmri-5602	577	8	&	&	CCONJ
ajmri-5602	577	9	benefits	benefit	NOUN
ajmri-5602	577	10	.	.	PUNCT
ajmri-5602	578	1	questionpro	questionpro	ADJ
ajmri-5602	578	2	.	.	PUNCT
ajmri-5602	579	1	https://www	https://www	PROPN
ajmri-5602	579	2	.	.	PUNCT
ajmri-5602	580	1	questionpro.com/blog/causal-comparative-research/	questionpro.com/blog/causal-comparative-research/	ADJ
ajmri-5602	580	2	orengo	orengo	PROPN
ajmri-5602	580	3	,	,	PUNCT
ajmri-5602	580	4	a.	a.	NOUN
ajmri-5602	580	5	,	,	PUNCT
ajmri-5602	580	6	kasiri	kasiri	PROPN
ajmri-5602	580	7	,	,	PUNCT
ajmri-5602	580	8	n.	n.	NOUN
ajmri-5602	580	9	,	,	PUNCT
ajmri-5602	580	10	siu	siu	NOUN
ajmri-5602	580	11	,	,	PUNCT
ajmri-5602	580	12	m.	m.	NOUN
ajmri-5602	580	13	,	,	PUNCT
ajmri-5602	580	14	&	&	CCONJ
ajmri-5602	580	15	bakos	bakos	PROPN
ajmri-5602	580	16	,	,	PUNCT
ajmri-5602	580	17	j.	j.	PROPN
ajmri-5602	580	18	(	(	PUNCT
ajmri-5602	580	19	2020	2020	NUM
ajmri-5602	580	20	)	)	PUNCT
ajmri-5602	580	21	.	.	PUNCT
ajmri-5602	581	1	an	an	DET
ajmri-5602	581	2	analysis	analysis	NOUN
ajmri-5602	581	3	of	of	ADP
ajmri-5602	581	4	environmental	environmental	ADJ
ajmri-5602	581	5	sustainability	sustainability	NOUN
ajmri-5602	581	6	in	in	ADP
ajmri-5602	581	7	small	small	ADJ
ajmri-5602	581	8	pa	pa	PROPN
ajmri-5602	581	9	ge	ge	PROPN
ajmri-5602	581	10	87	87	NUM
ajmri-5602	582	1	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	582	2	am	am	NOUN
ajmri-5602	582	3	.	.	PUNCT
ajmri-5602	583	1	j.	j.	PROPN
ajmri-5602	583	2	multidis	multidis	PROPN
ajmri-5602	583	3	.	.	PUNCT
ajmri-5602	584	1	res	re	NOUN
ajmri-5602	584	2	.	.	PUNCT
ajmri-5602	585	1	innov	innov	PROPN
ajmri-5602	585	2	.	.	PUNCT
ajmri-5602	586	1	4(5	4(5	NUM
ajmri-5602	586	2	)	)	PUNCT
ajmri-5602	587	1	74	74	NUM
ajmri-5602	587	2	-	-	SYM
ajmri-5602	587	3	88	88	NUM
ajmri-5602	587	4	,	,	PUNCT
ajmri-5602	587	5	2025	2025	NUM
ajmri-5602	587	6	&	&	CCONJ
ajmri-5602	587	7	medium	medium	ADJ
ajmri-5602	587	8	-	-	PUNCT
ajmri-5602	587	9	sized	sized	ADJ
ajmri-5602	587	10	enterprises	enterprise	NOUN
ajmri-5602	587	11	:	:	PUNCT
ajmri-5602	587	12	patterns	pattern	NOUN
ajmri-5602	587	13	and	and	CCONJ
ajmri-5602	587	14	trends	trend	NOUN
ajmri-5602	587	15	.	.	PUNCT
ajmri-5602	588	1	business	business	NOUN
ajmri-5602	588	2	strategy	strategy	NOUN
ajmri-5602	588	3	and	and	CCONJ
ajmri-5602	588	4	the	the	DET
ajmri-5602	588	5	environment	environment	NOUN
ajmri-5602	588	6	,	,	PUNCT
ajmri-5602	588	7	29	29	NUM
ajmri-5602	588	8	,	,	PUNCT
ajmri-5602	588	9	1285	1285	NUM
ajmri-5602	588	10	-	-	SYM
ajmri-5602	588	11	1296	1296	NUM
ajmri-5602	588	12	.	.	PUNCT
ajmri-5602	589	1	https://doi.org/10.1002/bse.2433	https://doi.org/10.1002/bse.2433	NOUN
ajmri-5602	589	2	.	.	PUNCT
ajmri-5602	590	1	pandey	pandey	PROPN
ajmri-5602	590	2	,	,	PUNCT
ajmri-5602	590	3	s.	s.	PROPN
ajmri-5602	590	4	k.	k.	PROPN
ajmri-5602	590	5	(	(	PUNCT
ajmri-5602	590	6	2025	2025	NUM
ajmri-5602	590	7	)	)	PUNCT
ajmri-5602	590	8	.	.	PUNCT
ajmri-5602	591	1	impact	impact	NOUN
ajmri-5602	591	2	of	of	ADP
ajmri-5602	591	3	taxation	taxation	NOUN
ajmri-5602	591	4	policies	policy	NOUN
ajmri-5602	591	5	on	on	ADP
ajmri-5602	591	6	small	small	ADJ
ajmri-5602	591	7	businesses	business	NOUN
ajmri-5602	591	8	.	.	PUNCT
ajmri-5602	592	1	international	international	ADJ
ajmri-5602	592	2	scientific	scientific	ADJ
ajmri-5602	592	3	journal	journal	NOUN
ajmri-5602	592	4	of	of	ADP
ajmri-5602	592	5	engineering	engineering	NOUN
ajmri-5602	592	6	and	and	CCONJ
ajmri-5602	592	7	management	management	NOUN
ajmri-5602	592	8	,	,	PUNCT
ajmri-5602	592	9	04(05	04(05	NOUN
ajmri-5602	592	10	)	)	PUNCT
ajmri-5602	592	11	,	,	PUNCT
ajmri-5602	592	12	1–7	1–7	X
ajmri-5602	592	13	.	.	PUNCT
ajmri-5602	593	1	https://doi	https://doi	NOUN
ajmri-5602	593	2	.	.	PUNCT
ajmri-5602	593	3	org/10.55041	org/10.55041	PROPN
ajmri-5602	593	4	/	/	SYM
ajmri-5602	593	5	isjem03367	isjem03367	PROPN
ajmri-5602	593	6	participation	participation	NOUN
ajmri-5602	593	7	exemption	exemption	NOUN
ajmri-5602	593	8	for	for	ADP
ajmri-5602	593	9	corporation	corporation	NOUN
ajmri-5602	593	10	tax	tax	NOUN
ajmri-5602	593	11	bdo	bdo	NOUN
ajmri-5602	593	12	.	.	PUNCT
ajmri-5602	594	1	https://www.bdo.ie/en-gb/insights/bdo/irish-taxmonitor/participation-exemption-for-corporation-tax	https://www.bdo.ie/en-gb/insights/bdo/irish-taxmonitor/participation-exemption-for-corporation-tax	PROPN
ajmri-5602	594	2	pedraza	pedraza	PROPN
ajmri-5602	594	3	,	,	PUNCT
ajmri-5602	594	4	j.	j.	PROPN
ajmri-5602	594	5	(	(	PUNCT
ajmri-5602	594	6	2021	2021	NUM
ajmri-5602	594	7	)	)	PUNCT
ajmri-5602	594	8	.	.	PUNCT
ajmri-5602	595	1	the	the	DET
ajmri-5602	595	2	micro	micro	NOUN
ajmri-5602	595	3	,	,	PUNCT
ajmri-5602	595	4	small	small	ADJ
ajmri-5602	595	5	,	,	PUNCT
ajmri-5602	595	6	and	and	CCONJ
ajmri-5602	595	7	medium	medium	ADJ
ajmri-5602	595	8	-	-	PUNCT
ajmri-5602	595	9	sized	sized	ADJ
ajmri-5602	595	10	enterprises	enterprise	NOUN
ajmri-5602	595	11	and	and	CCONJ
ajmri-5602	595	12	its	its	PRON
ajmri-5602	595	13	role	role	NOUN
ajmri-5602	595	14	in	in	ADP
ajmri-5602	595	15	the	the	DET
ajmri-5602	595	16	economic	economic	ADJ
ajmri-5602	595	17	development	development	NOUN
ajmri-5602	595	18	of	of	ADP
ajmri-5602	595	19	a	a	DET
ajmri-5602	595	20	country	country	NOUN
ajmri-5602	595	21	.	.	PUNCT
ajmri-5602	596	1	business	business	NOUN
ajmri-5602	596	2	and	and	CCONJ
ajmri-5602	596	3	management	management	NOUN
ajmri-5602	596	4	research	research	NOUN
ajmri-5602	596	5	,	,	PUNCT
ajmri-5602	596	6	10	10	NUM
ajmri-5602	596	7	,	,	PUNCT
ajmri-5602	596	8	33	33	NUM
ajmri-5602	596	9	.	.	PUNCT
ajmri-5602	597	1	https://doi.org/10.5430/bmr.v10n1p33	https://doi.org/10.5430/bmr.v10n1p33	NOUN
ajmri-5602	597	2	.	.	PUNCT
ajmri-5602	598	1	permatasari	permatasari	PROPN
ajmri-5602	598	2	,	,	PUNCT
ajmri-5602	598	3	p.	p.	PROPN
ajmri-5602	598	4	,	,	PUNCT
ajmri-5602	598	5	&	&	CCONJ
ajmri-5602	598	6	gunawan	gunawan	PROPN
ajmri-5602	598	7	,	,	PUNCT
ajmri-5602	598	8	j.	j.	PROPN
ajmri-5602	598	9	(	(	PUNCT
ajmri-5602	598	10	2023	2023	NUM
ajmri-5602	598	11	)	)	PUNCT
ajmri-5602	598	12	.	.	PUNCT
ajmri-5602	599	1	sustainability	sustainability	NOUN
ajmri-5602	599	2	policies	policy	NOUN
ajmri-5602	599	3	for	for	ADP
ajmri-5602	599	4	small	small	ADJ
ajmri-5602	599	5	medium	medium	ADJ
ajmri-5602	599	6	enterprises	enterprise	NOUN
ajmri-5602	599	7	:	:	PUNCT
ajmri-5602	599	8	who	who	PRON
ajmri-5602	599	9	are	be	AUX
ajmri-5602	599	10	the	the	DET
ajmri-5602	599	11	actors	actor	NOUN
ajmri-5602	599	12	?	?	PUNCT
ajmri-5602	600	1	cleaner	clean	ADJ
ajmri-5602	600	2	and	and	CCONJ
ajmri-5602	600	3	responsible	responsible	ADJ
ajmri-5602	600	4	consumption	consumption	NOUN
ajmri-5602	600	5	,	,	PUNCT
ajmri-5602	600	6	9	9	NUM
ajmri-5602	600	7	,	,	PUNCT
ajmri-5602	600	8	100122	100122	NUM
ajmri-5602	600	9	https://doi.org/10.1016/j.clrc.2023.100122	https://doi.org/10.1016/j.clrc.2023.100122	PROPN
ajmri-5602	600	10	.	.	PUNCT
ajmri-5602	601	1	polyatykina	polyatykina	PROPN
ajmri-5602	601	2	,	,	PUNCT
ajmri-5602	601	3	l.	l.	PROPN
ajmri-5602	601	4	(	(	PUNCT
ajmri-5602	601	5	2023	2023	NUM
ajmri-5602	601	6	)	)	PUNCT
ajmri-5602	601	7	.	.	PUNCT
ajmri-5602	602	1	current	current	ADJ
ajmri-5602	602	2	issues	issue	NOUN
ajmri-5602	602	3	of	of	ADP
ajmri-5602	602	4	accounting	accounting	NOUN
ajmri-5602	602	5	and	and	CCONJ
ajmri-5602	602	6	taxation	taxation	NOUN
ajmri-5602	602	7	of	of	ADP
ajmri-5602	602	8	forestry	forestry	NOUN
ajmri-5602	602	9	operations	operation	NOUN
ajmri-5602	602	10	.	.	PUNCT
ajmri-5602	603	1	herald	herald	PROPN
ajmri-5602	603	2	unu	unu	PROPN
ajmri-5602	603	3	.	.	PUNCT
ajmri-5602	604	1	international	international	ADJ
ajmri-5602	604	2	economic	economic	ADJ
ajmri-5602	604	3	relations	relation	NOUN
ajmri-5602	604	4	and	and	CCONJ
ajmri-5602	604	5	world	world	NOUN
ajmri-5602	604	6	economy	economy	NOUN
ajmri-5602	604	7	.	.	PUNCT
ajmri-5602	605	1	https://doi.org/10.32782/2413-9971/2023-46-10	https://doi.org/10.32782/2413-9971/2023-46-10	PROPN
ajmri-5602	605	2	.	.	PUNCT
ajmri-5602	605	3	puryandani	puryandani	PROPN
ajmri-5602	605	4	,	,	PUNCT
ajmri-5602	605	5	s.	s.	PROPN
ajmri-5602	605	6	,	,	PUNCT
ajmri-5602	605	7	&	&	CCONJ
ajmri-5602	605	8	putri	putri	PROPN
ajmri-5602	605	9	,	,	PUNCT
ajmri-5602	605	10	s.	s.	PROPN
ajmri-5602	605	11	(	(	PUNCT
ajmri-5602	605	12	2020	2020	NUM
ajmri-5602	605	13	)	)	PUNCT
ajmri-5602	605	14	.	.	PUNCT
ajmri-5602	606	1	the	the	DET
ajmri-5602	606	2	influence	influence	NOUN
ajmri-5602	606	3	of	of	ADP
ajmri-5602	606	4	cash	cash	NOUN
ajmri-5602	606	5	flow	flow	NOUN
ajmri-5602	606	6	,	,	PUNCT
ajmri-5602	606	7	leverage	leverage	NOUN
ajmri-5602	606	8	and	and	CCONJ
ajmri-5602	606	9	profitability	profitability	NOUN
ajmri-5602	606	10	on	on	ADP
ajmri-5602	606	11	investment	investment	NOUN
ajmri-5602	606	12	decisions	decision	NOUN
ajmri-5602	606	13	in	in	ADP
ajmri-5602	606	14	financial	financial	ADJ
ajmri-5602	606	15	distress	distress	NOUN
ajmri-5602	606	16	companies	company	NOUN
ajmri-5602	606	17	(	(	PUNCT
ajmri-5602	606	18	all	all	DET
ajmri-5602	606	19	companies	company	NOUN
ajmri-5602	606	20	listed	list	VERB
ajmri-5602	606	21	on	on	ADP
ajmri-5602	606	22	indonesia	indonesia	PROPN
ajmri-5602	606	23	stock	stock	PROPN
ajmri-5602	606	24	exchange	exchange	NOUN
ajmri-5602	606	25	of	of	ADP
ajmri-5602	606	26	2017	2017	NUM
ajmri-5602	606	27	-	-	SYM
ajmri-5602	606	28	2019	2019	NUM
ajmri-5602	606	29	)	)	PUNCT
ajmri-5602	606	30	.	.	PUNCT
ajmri-5602	607	1	https://	https://	PROPN
ajmri-5602	607	2	doi.org/10.2991/aebmr.k.210311.089	doi.org/10.2991/aebmr.k.210311.089	PROPN
ajmri-5602	607	3	.	.	PUNCT
ajmri-5602	608	1	rahman	rahman	PROPN
ajmri-5602	608	2	,	,	PUNCT
ajmri-5602	608	3	m.	m.	NOUN
ajmri-5602	608	4	m.	m.	NOUN
ajmri-5602	608	5	(	(	PUNCT
ajmri-5602	608	6	2022	2022	NUM
ajmri-5602	608	7	)	)	PUNCT
ajmri-5602	608	8	.	.	PUNCT
ajmri-5602	609	1	the	the	DET
ajmri-5602	609	2	effect	effect	NOUN
ajmri-5602	609	3	of	of	ADP
ajmri-5602	609	4	taxation	taxation	NOUN
ajmri-5602	609	5	on	on	ADP
ajmri-5602	609	6	sustainable	sustainable	ADJ
ajmri-5602	609	7	development	development	NOUN
ajmri-5602	609	8	goals	goal	NOUN
ajmri-5602	609	9	:	:	PUNCT
ajmri-5602	609	10	evidence	evidence	NOUN
ajmri-5602	609	11	from	from	ADP
ajmri-5602	609	12	emerging	emerge	VERB
ajmri-5602	609	13	countries	country	NOUN
ajmri-5602	609	14	.	.	PUNCT
ajmri-5602	610	1	heliyon	heliyon	NOUN
ajmri-5602	610	2	,	,	PUNCT
ajmri-5602	610	3	8(9	8(9	NUM
ajmri-5602	610	4	)	)	PUNCT
ajmri-5602	610	5	,	,	PUNCT
ajmri-5602	610	6	e10512	e10512	PROPN
ajmri-5602	610	7	.	.	PUNCT
ajmri-5602	611	1	https://doi	https://doi	PROPN
ajmri-5602	611	2	.	.	PUNCT
ajmri-5602	612	1	org/10.1016	org/10.1016	PROPN
ajmri-5602	612	2	/	/	SYM
ajmri-5602	612	3	j.heliyon.2022.e10512	j.heliyon.2022.e10512	PROPN
ajmri-5602	612	4	ratnawati	ratnawati	PROPN
ajmri-5602	612	5	,	,	PUNCT
ajmri-5602	612	6	a.	a.	NOUN
ajmri-5602	612	7	,	,	PUNCT
ajmri-5602	612	8	darmanto	darmanto	ADP
ajmri-5602	612	9	,	,	PUNCT
ajmri-5602	612	10	s.	s.	PROPN
ajmri-5602	612	11	,	,	PUNCT
ajmri-5602	612	12	&	&	CCONJ
ajmri-5602	612	13	hikmah	hikmah	PROPN
ajmri-5602	612	14	,	,	PUNCT
ajmri-5602	612	15	h.	h.	PROPN
ajmri-5602	612	16	(	(	PUNCT
ajmri-5602	612	17	2024	2024	NUM
ajmri-5602	612	18	)	)	PUNCT
ajmri-5602	612	19	.	.	PUNCT
ajmri-5602	613	1	determinants	determinant	NOUN
ajmri-5602	613	2	of	of	ADP
ajmri-5602	613	3	tax	tax	NOUN
ajmri-5602	613	4	compliance	compliance	NOUN
ajmri-5602	613	5	behavior	behavior	NOUN
ajmri-5602	613	6	among	among	ADP
ajmri-5602	613	7	central	central	ADJ
ajmri-5602	613	8	java	java	PROPN
ajmri-5602	613	9	smes	sme	NOUN
ajmri-5602	613	10	:	:	PUNCT
ajmri-5602	613	11	the	the	DET
ajmri-5602	613	12	mediating	mediate	VERB
ajmri-5602	613	13	role	role	NOUN
ajmri-5602	613	14	of	of	ADP
ajmri-5602	613	15	intention	intention	NOUN
ajmri-5602	613	16	to	to	PART
ajmri-5602	613	17	comply	comply	VERB
ajmri-5602	613	18	.	.	PUNCT
ajmri-5602	614	1	journal	journal	NOUN
ajmri-5602	614	2	of	of	ADP
ajmri-5602	614	3	accounting	accounting	NOUN
ajmri-5602	614	4	and	and	CCONJ
ajmri-5602	614	5	investment	investment	NOUN
ajmri-5602	614	6	,	,	PUNCT
ajmri-5602	614	7	25(1	25(1	NUM
ajmri-5602	614	8	)	)	PUNCT
ajmri-5602	614	9	,	,	PUNCT
ajmri-5602	614	10	328	328	NUM
ajmri-5602	614	11	-	-	SYM
ajmri-5602	614	12	347	347	NUM
ajmri-5602	614	13	.	.	PUNCT
ajmri-5602	615	1	https://doi.org/10.18196/jai.v25i1.20226	https://doi.org/10.18196/jai.v25i1.20226	PROPN
ajmri-5602	615	2	.	.	PUNCT
ajmri-5602	615	3	remali	remali	PROPN
ajmri-5602	615	4	,	,	PUNCT
ajmri-5602	615	5	a.	a.	NOUN
ajmri-5602	615	6	m.	m.	NOUN
ajmri-5602	615	7	,	,	PUNCT
ajmri-5602	615	8	ramli	ramli	PROPN
ajmri-5602	615	9	,	,	PUNCT
ajmri-5602	615	10	k.	k.	PROPN
ajmri-5602	615	11	,	,	PUNCT
ajmri-5602	615	12	nordin	nordin	PROPN
ajmri-5602	615	13	,	,	PUNCT
ajmri-5602	615	14	n.	n.	PROPN
ajmri-5602	615	15	k.	k.	PROPN
ajmri-5602	615	16	,	,	PUNCT
ajmri-5602	615	17	hamdan	hamdan	PROPN
ajmri-5602	615	18	,	,	PUNCT
ajmri-5602	615	19	n.	n.	PROPN
ajmri-5602	615	20	a.	a.	PROPN
ajmri-5602	615	21	,	,	PUNCT
ajmri-5602	615	22	&	&	CCONJ
ajmri-5602	615	23	lutfi	lutfi	PROPN
ajmri-5602	615	24	,	,	PUNCT
ajmri-5602	615	25	n.	n.	PROPN
ajmri-5602	615	26	i.	i.	PROPN
ajmri-5602	615	27	a.	a.	PROPN
ajmri-5602	615	28	(	(	PUNCT
ajmri-5602	615	29	2020	2020	NUM
ajmri-5602	615	30	)	)	PUNCT
ajmri-5602	615	31	.	.	PUNCT
ajmri-5602	616	1	tax	tax	NOUN
ajmri-5602	616	2	compliance	compliance	NOUN
ajmri-5602	616	3	:	:	PUNCT
ajmri-5602	616	4	taxpayers	taxpayer	NOUN
ajmri-5602	616	5	’	'	PUNCT
ajmri-5602	616	6	view	view	NOUN
ajmri-5602	616	7	(	(	PUNCT
ajmri-5602	616	8	perception	perception	NOUN
ajmri-5602	616	9	)	)	PUNCT
ajmri-5602	616	10	.	.	PUNCT
ajmri-5602	617	1	global	global	ADJ
ajmri-5602	617	2	business	business	NOUN
ajmri-5602	617	3	and	and	CCONJ
ajmri-5602	617	4	management	management	NOUN
ajmri-5602	617	5	research	research	NOUN
ajmri-5602	617	6	:	:	PUNCT
ajmri-5602	617	7	an	an	DET
ajmri-5602	617	8	international	international	ADJ
ajmri-5602	617	9	journal	journal	NOUN
ajmri-5602	617	10	,	,	PUNCT
ajmri-5602	617	11	12(4	12(4	NUM
ajmri-5602	617	12	)	)	PUNCT
ajmri-5602	617	13	,	,	PUNCT
ajmri-5602	617	14	189–202	189–202	NUM
ajmri-5602	617	15	.	.	PUNCT
ajmri-5602	618	1	http://www	http://www	PROPN
ajmri-5602	618	2	.	.	PROPN
ajmri-5602	618	3	gbmrjournal.com/pdf/v12n4/v12n4-18.pdf	gbmrjournal.com/pdf/v12n4/v12n4-18.pdf	PROPN
ajmri-5602	618	4	río	río	PROPN
ajmri-5602	618	5	-	-	PUNCT
ajmri-5602	618	6	rama	rama	PROPN
ajmri-5602	618	7	,	,	PUNCT
ajmri-5602	618	8	m.	m.	NOUN
ajmri-5602	618	9	,	,	PUNCT
ajmri-5602	618	10	álvarez	álvarez	NOUN
ajmri-5602	618	11	-	-	PUNCT
ajmri-5602	618	12	garcía	garcía	ADJ
ajmri-5602	618	13	,	,	PUNCT
ajmri-5602	618	14	j.	j.	PROPN
ajmri-5602	618	15	,	,	PUNCT
ajmri-5602	618	16	&	&	CCONJ
ajmri-5602	618	17	sarango	sarango	NOUN
ajmri-5602	618	18	-	-	PUNCT
ajmri-5602	618	19	lalangui	lalangui	NOUN
ajmri-5602	618	20	,	,	PUNCT
ajmri-5602	618	21	p.	p.	NOUN
ajmri-5602	618	22	(	(	PUNCT
ajmri-5602	618	23	2018	2018	NUM
ajmri-5602	618	24	)	)	PUNCT
ajmri-5602	618	25	.	.	PUNCT
ajmri-5602	619	1	sustainable	sustainable	ADJ
ajmri-5602	619	2	practices	practice	NOUN
ajmri-5602	619	3	in	in	ADP
ajmri-5602	619	4	small	small	ADJ
ajmri-5602	619	5	and	and	CCONJ
ajmri-5602	619	6	mediumsized	mediumsized	ADJ
ajmri-5602	619	7	enterprises	enterprise	NOUN
ajmri-5602	619	8	in	in	ADP
ajmri-5602	619	9	ecuador	ecuador	NOUN
ajmri-5602	619	10	.	.	PUNCT
ajmri-5602	620	1	sustainability	sustainability	NOUN
ajmri-5602	620	2	,	,	PUNCT
ajmri-5602	620	3	10(6	10(6	NOUN
ajmri-5602	620	4	)	)	PUNCT
ajmri-5602	620	5	,	,	PUNCT
ajmri-5602	620	6	2105	2105	NUM
ajmri-5602	620	7	.	.	PUNCT
ajmri-5602	621	1	https://doi.org/10.3390/su10062105	https://doi.org/10.3390/su10062105	PROPN
ajmri-5602	621	2	.	.	PUNCT
ajmri-5602	621	3	saez	saez	PROPN
ajmri-5602	621	4	,	,	PUNCT
ajmri-5602	621	5	e.	e.	PROPN
ajmri-5602	621	6	,	,	PUNCT
ajmri-5602	621	7	&	&	CCONJ
ajmri-5602	621	8	zucman	zucman	NOUN
ajmri-5602	621	9	,	,	PUNCT
ajmri-5602	621	10	g.	g.	PROPN
ajmri-5602	621	11	(	(	PUNCT
ajmri-5602	621	12	2020	2020	NUM
ajmri-5602	621	13	)	)	PUNCT
ajmri-5602	621	14	.	.	PUNCT
ajmri-5602	622	1	progressive	progressive	ADJ
ajmri-5602	622	2	wealth	wealth	NOUN
ajmri-5602	622	3	taxation	taxation	NOUN
ajmri-5602	622	4	.	.	PUNCT
ajmri-5602	623	1	brookings	brookings	PROPN
ajmri-5602	623	2	papers	paper	NOUN
ajmri-5602	623	3	on	on	ADP
ajmri-5602	623	4	economic	economic	ADJ
ajmri-5602	623	5	activity	activity	NOUN
ajmri-5602	623	6	,	,	PUNCT
ajmri-5602	623	7	2019	2019	NUM
ajmri-5602	623	8	,	,	PUNCT
ajmri-5602	623	9	437	437	NUM
ajmri-5602	623	10	533	533	NUM
ajmri-5602	623	11	.	.	PUNCT
ajmri-5602	624	1	https://doi.org/10.1353/eca.2019.0017	https://doi.org/10.1353/eca.2019.0017	NOUN
ajmri-5602	624	2	.	.	PUNCT
ajmri-5602	625	1	santamaria	santamaria	PROPN
ajmri-5602	625	2	,	,	PUNCT
ajmri-5602	625	3	j.	j.	PROPN
ajmri-5602	625	4	,	,	PUNCT
ajmri-5602	625	5	francisco	francisco	PROPN
ajmri-5602	625	6	,	,	PUNCT
ajmri-5602	625	7	j.	j.	PROPN
ajmri-5602	625	8	,	,	PUNCT
ajmri-5602	625	9	abad	abad	PROPN
ajmri-5602	625	10	,	,	PUNCT
ajmri-5602	625	11	j.	j.	PROPN
ajmri-5602	625	12	,	,	PUNCT
ajmri-5602	625	13	&	&	CCONJ
ajmri-5602	625	14	flaminiano	flaminiano	PROPN
ajmri-5602	625	15	,	,	PUNCT
ajmri-5602	625	16	j.	j.	PROPN
ajmri-5602	625	17	(	(	PUNCT
ajmri-5602	625	18	2020	2020	NUM
ajmri-5602	625	19	)	)	PUNCT
ajmri-5602	625	20	.	.	PUNCT
ajmri-5602	626	1	do	do	AUX
ajmri-5602	626	2	regulatory	regulatory	ADJ
ajmri-5602	626	3	compliance	compliance	NOUN
ajmri-5602	626	4	costs	cost	NOUN
ajmri-5602	626	5	hinder	hinder	VERB
ajmri-5602	626	6	growth	growth	NOUN
ajmri-5602	626	7	among	among	ADP
ajmri-5602	626	8	small	small	ADJ
ajmri-5602	626	9	and	and	CCONJ
ajmri-5602	626	10	medium	medium	ADJ
ajmri-5602	626	11	enterprises	enterprise	NOUN
ajmri-5602	626	12	in	in	ADP
ajmri-5602	626	13	the	the	DET
ajmri-5602	626	14	philippines	philippine	NOUN
ajmri-5602	626	15	?	?	PUNCT
ajmri-5602	627	1	andrew	andrew	PROPN
ajmri-5602	627	2	young	young	PROPN
ajmri-5602	627	3	:	:	PUNCT
ajmri-5602	627	4	department	department	NOUN
ajmri-5602	627	5	of	of	ADP
ajmri-5602	627	6	economics	economic	NOUN
ajmri-5602	627	7	.	.	PUNCT
ajmri-5602	628	1	https://doi.org/10.2139/ssrn.3607837	https://doi.org/10.2139/ssrn.3607837	PROPN
ajmri-5602	628	2	.	.	PUNCT
ajmri-5602	629	1	sato	sato	PROPN
ajmri-5602	629	2	,	,	PUNCT
ajmri-5602	629	3	m.	m.	NOUN
ajmri-5602	629	4	,	,	PUNCT
ajmri-5602	629	5	boadway	boadway	NOUN
ajmri-5602	629	6	,	,	PUNCT
ajmri-5602	629	7	r.	r.	PROPN
ajmri-5602	629	8	,	,	PUNCT
ajmri-5602	629	9	&	&	CCONJ
ajmri-5602	629	10	tremblay	tremblay	PROPN
ajmri-5602	629	11	,	,	PUNCT
ajmri-5602	629	12	j.	j.	PROPN
ajmri-5602	629	13	(	(	PUNCT
ajmri-5602	629	14	2021	2021	NUM
ajmri-5602	629	15	)	)	PUNCT
ajmri-5602	629	16	.	.	PUNCT
ajmri-5602	630	1	cashflow	cashflow	ADJ
ajmri-5602	630	2	business	business	NOUN
ajmri-5602	630	3	taxation	taxation	NOUN
ajmri-5602	630	4	revisited	revisit	VERB
ajmri-5602	630	5	:	:	PUNCT
ajmri-5602	630	6	bankruptcy	bankruptcy	NOUN
ajmri-5602	630	7	and	and	CCONJ
ajmri-5602	630	8	asymmetric	asymmetric	ADJ
ajmri-5602	630	9	information	information	NOUN
ajmri-5602	630	10	.	.	PUNCT
ajmri-5602	631	1	international	international	ADJ
ajmri-5602	631	2	tax	tax	NOUN
ajmri-5602	631	3	and	and	CCONJ
ajmri-5602	631	4	public	public	ADJ
ajmri-5602	631	5	finance	finance	NOUN
ajmri-5602	631	6	,	,	PUNCT
ajmri-5602	631	7	29	29	NUM
ajmri-5602	631	8	,	,	PUNCT
ajmri-5602	631	9	922	922	NUM
ajmri-5602	631	10	952	952	NUM
ajmri-5602	631	11	.	.	PUNCT
ajmri-5602	632	1	https://doi.org/10.1007/	https://doi.org/10.1007/	PROPN
ajmri-5602	632	2	s10797	s10797	PROPN
ajmri-5602	632	3	-	-	PUNCT
ajmri-5602	632	4	021	021	NUM
ajmri-5602	632	5	-	-	PUNCT
ajmri-5602	632	6	09696	09696	NUM
ajmri-5602	632	7	-	-	PUNCT
ajmri-5602	632	8	9	9	NUM
ajmri-5602	632	9	saygili	saygili	NOUN
ajmri-5602	632	10	,	,	PUNCT
ajmri-5602	632	11	e.	e.	PROPN
ajmri-5602	632	12	,	,	PUNCT
ajmri-5602	632	13	akcan	akcan	PROPN
ajmri-5602	632	14	,	,	PUNCT
ajmri-5602	632	15	e.	e.	PROPN
ajmri-5602	632	16	,	,	PUNCT
ajmri-5602	632	17	&	&	CCONJ
ajmri-5602	632	18	ozturkoglu	ozturkoglu	PROPN
ajmri-5602	632	19	,	,	PUNCT
ajmri-5602	632	20	y.	y.	PROPN
ajmri-5602	632	21	(	(	PUNCT
ajmri-5602	632	22	2023	2023	NUM
ajmri-5602	632	23	)	)	PUNCT
ajmri-5602	632	24	.	.	PUNCT
ajmri-5602	633	1	an	an	DET
ajmri-5602	633	2	exploratory	exploratory	ADJ
ajmri-5602	633	3	analysis	analysis	NOUN
ajmri-5602	633	4	of	of	ADP
ajmri-5602	633	5	sustainability	sustainability	NOUN
ajmri-5602	633	6	indicators	indicator	NOUN
ajmri-5602	633	7	in	in	ADP
ajmri-5602	633	8	turkish	turkish	ADJ
ajmri-5602	633	9	smalland	smalland	NOUN
ajmri-5602	633	10	medium	medium	ADJ
ajmri-5602	633	11	-	-	PUNCT
ajmri-5602	633	12	sized	sized	ADJ
ajmri-5602	633	13	industrial	industrial	ADJ
ajmri-5602	633	14	enterprises	enterprise	NOUN
ajmri-5602	633	15	.	.	PUNCT
ajmri-5602	634	1	sustainability	sustainability	NOUN
ajmri-5602	634	2	,	,	PUNCT
ajmri-5602	634	3	15(3	15(3	NUM
ajmri-5602	634	4	)	)	PUNCT
ajmri-5602	634	5	,	,	PUNCT
ajmri-5602	634	6	2063	2063	NUM
ajmri-5602	634	7	.	.	PUNCT
ajmri-5602	635	1	https://doi	https://doi	X
ajmri-5602	635	2	.	.	PUNCT
ajmri-5602	635	3	org/10.3390	org/10.3390	PROPN
ajmri-5602	635	4	/	/	SYM
ajmri-5602	635	5	su15032063	su15032063	PROPN
ajmri-5602	635	6	.	.	PUNCT
ajmri-5602	635	7	silalahi	silalahi	PROPN
ajmri-5602	635	8	,	,	PUNCT
ajmri-5602	635	9	h.	h.	PROPN
ajmri-5602	635	10	(	(	PUNCT
ajmri-5602	635	11	2024	2024	NUM
ajmri-5602	635	12	)	)	PUNCT
ajmri-5602	635	13	.	.	PUNCT
ajmri-5602	636	1	enhancing	enhance	VERB
ajmri-5602	636	2	tax	tax	NOUN
ajmri-5602	636	3	compliance	compliance	NOUN
ajmri-5602	636	4	in	in	ADP
ajmri-5602	636	5	indonesian	indonesian	ADJ
ajmri-5602	636	6	government	government	NOUN
ajmri-5602	636	7	institutions	institution	NOUN
ajmri-5602	636	8	:	:	PUNCT
ajmri-5602	636	9	identifying	identify	VERB
ajmri-5602	636	10	and	and	CCONJ
ajmri-5602	636	11	mitigating	mitigate	VERB
ajmri-5602	636	12	inhibiting	inhibit	VERB
ajmri-5602	636	13	factors	factor	NOUN
ajmri-5602	636	14	.	.	PUNCT
ajmri-5602	637	1	ilomata	ilomata	PROPN
ajmri-5602	637	2	international	international	ADJ
ajmri-5602	637	3	journal	journal	NOUN
ajmri-5602	637	4	of	of	ADP
ajmri-5602	637	5	tax	tax	NOUN
ajmri-5602	637	6	and	and	CCONJ
ajmri-5602	637	7	accounting	accounting	NOUN
ajmri-5602	637	8	,	,	PUNCT
ajmri-5602	637	9	5(1	5(1	NUM
ajmri-5602	637	10	)	)	PUNCT
ajmri-5602	637	11	,	,	PUNCT
ajmri-5602	637	12	162	162	NUM
ajmri-5602	637	13	-	-	SYM
ajmri-5602	637	14	179	179	NUM
ajmri-5602	637	15	.	.	PUNCT
ajmri-5602	638	1	https://	https://	PROPN
ajmri-5602	638	2	doi.org/10.52728/ijtc.v5i1.783	doi.org/10.52728/ijtc.v5i1.783	PROPN
ajmri-5602	638	3	.	.	PUNCT
ajmri-5602	638	4	simiyu	simiyu	PROPN
ajmri-5602	638	5	,	,	PUNCT
ajmri-5602	638	6	p.	p.	NOUN
ajmri-5602	638	7	(	(	PUNCT
ajmri-5602	638	8	2024	2024	NUM
ajmri-5602	638	9	)	)	PUNCT
ajmri-5602	638	10	.	.	PUNCT
ajmri-5602	639	1	moderating	moderate	VERB
ajmri-5602	639	2	effect	effect	NOUN
ajmri-5602	639	3	of	of	ADP
ajmri-5602	639	4	taxpayer	taxpayer	NOUN
ajmri-5602	639	5	perception	perception	NOUN
ajmri-5602	639	6	on	on	ADP
ajmri-5602	639	7	the	the	DET
ajmri-5602	639	8	relationship	relationship	NOUN
ajmri-5602	639	9	between	between	ADP
ajmri-5602	639	10	electronic	electronic	ADJ
ajmri-5602	639	11	taxpayer	taxpayer	NOUN
ajmri-5602	639	12	education	education	NOUN
ajmri-5602	639	13	and	and	CCONJ
ajmri-5602	639	14	turnover	turnover	NOUN
ajmri-5602	639	15	tax	tax	NOUN
ajmri-5602	639	16	compliance	compliance	NOUN
ajmri-5602	639	17	among	among	ADP
ajmri-5602	639	18	smes	sme	NOUN
ajmri-5602	639	19	in	in	ADP
ajmri-5602	639	20	eldoret	eldoret	ADJ
ajmri-5602	639	21	town	town	NOUN
ajmri-5602	639	22	,	,	PUNCT
ajmri-5602	639	23	uasin	uasin	PROPN
ajmri-5602	639	24	gishu	gishu	PROPN
ajmri-5602	639	25	county	county	PROPN
ajmri-5602	639	26	.	.	PUNCT
ajmri-5602	640	1	journal	journal	PROPN
ajmri-5602	640	2	of	of	ADP
ajmri-5602	640	3	accounting	accounting	NOUN
ajmri-5602	640	4	,	,	PUNCT
ajmri-5602	640	5	business	business	NOUN
ajmri-5602	640	6	and	and	CCONJ
ajmri-5602	640	7	finance	finance	NOUN
ajmri-5602	640	8	research	research	NOUN
ajmri-5602	640	9	,	,	PUNCT
ajmri-5602	640	10	19(1	19(1	NUM
ajmri-5602	640	11	)	)	PUNCT
ajmri-5602	640	12	,	,	PUNCT
ajmri-5602	640	13	44	44	NUM
ajmri-5602	640	14	-	-	SYM
ajmri-5602	640	15	55	55	NUM
ajmri-5602	640	16	.	.	PUNCT
ajmri-5602	641	1	https://doi.org/10.55217/102.v19i1.803	https://doi.org/10.55217/102.v19i1.803	NOUN
ajmri-5602	641	2	.	.	PUNCT
ajmri-5602	642	1	siti	siti	PROPN
ajmri-5602	642	2	,	,	PUNCT
ajmri-5602	642	3	m.	m.	NOUN
ajmri-5602	642	4	,	,	PUNCT
ajmri-5602	642	5	alvien	alvien	PROPN
ajmri-5602	642	6	,	,	PUNCT
ajmri-5602	642	7	g.	g.	PROPN
ajmri-5602	642	8	,	,	PUNCT
ajmri-5602	642	9	&	&	CCONJ
ajmri-5602	642	10	munawaroh	munawaroh	PROPN
ajmri-5602	642	11	,	,	PUNCT
ajmri-5602	642	12	h.	h.	PROPN
ajmri-5602	642	13	(	(	PUNCT
ajmri-5602	642	14	2023	2023	NUM
ajmri-5602	642	15	)	)	PUNCT
ajmri-5602	642	16	.	.	PUNCT
ajmri-5602	643	1	hubungan	hubungan	PROPN
ajmri-5602	643	2	kepatuhan	kepatuhan	PROPN
ajmri-5602	643	3	pajak	pajak	PROPN
ajmri-5602	643	4	dan	dan	PROPN
ajmri-5602	643	5	keberlanjutan	keberlanjutan	PROPN
ajmri-5602	643	6	ukm	ukm	PROPN
ajmri-5602	643	7	dalam	dalam	PROPN
ajmri-5602	643	8	perspektif	perspektif	PROPN
ajmri-5602	643	9	planed	plane	VERB
ajmri-5602	643	10	behaviour	behaviour	NOUN
ajmri-5602	643	11	theory	theory	NOUN
ajmri-5602	643	12	.	.	PUNCT
ajmri-5602	644	1	jurnal	jurnal	ADJ
ajmri-5602	644	2	riset	riset	PROPN
ajmri-5602	644	3	manajemen	manajeman	NOUN
ajmri-5602	644	4	&	&	CCONJ
ajmri-5602	644	5	bisnis	bisnis	PROPN
ajmri-5602	644	6	dewantara	dewantara	PROPN
ajmri-5602	644	7	,	,	PUNCT
ajmri-5602	644	8	6(2	6(2	NUM
ajmri-5602	644	9	)	)	PUNCT
ajmri-5602	644	10	,	,	PUNCT
ajmri-5602	644	11	61–71	61–71	NOUN
ajmri-5602	644	12	.	.	PUNCT
ajmri-5602	645	1	https://	https://	PROPN
ajmri-5602	645	2	doi.org/10.26533/jmd.v6i2.1264	doi.org/10.26533/jmd.v6i2.1264	PUNCT
ajmri-5602	645	3	soufiene	soufiene	NOUN
ajmri-5602	645	4	,	,	PUNCT
ajmri-5602	645	5	a.	a.	NOUN
ajmri-5602	645	6	,	,	PUNCT
ajmri-5602	645	7	alvarado	alvarado	PROPN
ajmri-5602	645	8	,	,	PUNCT
ajmri-5602	645	9	r.	r.	PROPN
ajmri-5602	645	10	,	,	PUNCT
ajmri-5602	645	11	tillaguango	tillaguango	PROPN
ajmri-5602	645	12	,	,	PUNCT
ajmri-5602	645	13	b.	b.	PROPN
ajmri-5602	645	14	,	,	PUNCT
ajmri-5602	645	15	shahbaz	shahbaz	PROPN
ajmri-5602	645	16	,	,	PUNCT
ajmri-5602	645	17	m.	m.	NOUN
ajmri-5602	645	18	,	,	PUNCT
ajmri-5602	645	19	&	&	CCONJ
ajmri-5602	645	20	abid	abid	PROPN
ajmri-5602	645	21	,	,	PUNCT
ajmri-5602	645	22	m.	m.	NOUN
ajmri-5602	645	23	(	(	PUNCT
ajmri-5602	645	24	2025	2025	NUM
ajmri-5602	645	25	)	)	PUNCT
ajmri-5602	645	26	.	.	PUNCT
ajmri-5602	646	1	the	the	DET
ajmri-5602	646	2	role	role	NOUN
ajmri-5602	646	3	of	of	ADP
ajmri-5602	646	4	taxation	taxation	NOUN
ajmri-5602	646	5	in	in	ADP
ajmri-5602	646	6	environmental	environmental	ADJ
ajmri-5602	646	7	sustainability	sustainability	NOUN
ajmri-5602	646	8	in	in	ADP
ajmri-5602	646	9	g-20	g-20	NOUN
ajmri-5602	646	10	economies	economy	NOUN
ajmri-5602	646	11	:	:	PUNCT
ajmri-5602	646	12	a	a	DET
ajmri-5602	646	13	double	double	ADJ
ajmri-5602	646	14	dividend	dividend	NOUN
ajmri-5602	646	15	theoretical	theoretical	ADJ
ajmri-5602	646	16	assessment	assessment	NOUN
ajmri-5602	646	17	..	..	PUNCT
ajmri-5602	646	18	journal	journal	PROPN
ajmri-5602	646	19	of	of	ADP
ajmri-5602	646	20	environmental	environmental	ADJ
ajmri-5602	646	21	management	management	NOUN
ajmri-5602	646	22	,	,	PUNCT
ajmri-5602	646	23	374	374	NUM
ajmri-5602	646	24	,	,	PUNCT
ajmri-5602	646	25	123996	123996	NUM
ajmri-5602	646	26	.	.	PUNCT
ajmri-5602	647	1	https://doi	https://doi	X
ajmri-5602	647	2	.	.	PUNCT
ajmri-5602	647	3	org/10.1016	org/10.1016	PROPN
ajmri-5602	647	4	/	/	SYM
ajmri-5602	647	5	j.jenvman.2024.123996	j.jenvman.2024.123996	NOUN
ajmri-5602	647	6	.	.	PUNCT
ajmri-5602	648	1	soverchia	soverchia	PROPN
ajmri-5602	648	2	,	,	PUNCT
ajmri-5602	648	3	m.	m.	NOUN
ajmri-5602	648	4	,	,	PUNCT
ajmri-5602	648	5	bartolacci	bartolacci	PROPN
ajmri-5602	648	6	,	,	PUNCT
ajmri-5602	648	7	f.	f.	PROPN
ajmri-5602	648	8	,	,	PUNCT
ajmri-5602	648	9	&	&	CCONJ
ajmri-5602	648	10	caputo	caputo	PROPN
ajmri-5602	648	11	,	,	PUNCT
ajmri-5602	648	12	a.	a.	NOUN
ajmri-5602	648	13	(	(	PUNCT
ajmri-5602	648	14	2019	2019	NUM
ajmri-5602	648	15	)	)	PUNCT
ajmri-5602	648	16	.	.	PUNCT
ajmri-5602	649	1	sustainability	sustainability	NOUN
ajmri-5602	649	2	and	and	CCONJ
ajmri-5602	649	3	financial	financial	ADJ
ajmri-5602	649	4	performance	performance	NOUN
ajmri-5602	649	5	of	of	ADP
ajmri-5602	649	6	small	small	ADJ
ajmri-5602	649	7	and	and	CCONJ
ajmri-5602	649	8	medium	medium	ADJ
ajmri-5602	649	9	sized	sized	ADJ
ajmri-5602	649	10	enterprises	enterprise	NOUN
ajmri-5602	649	11	:	:	PUNCT
ajmri-5602	649	12	a	a	DET
ajmri-5602	649	13	bibliometric	bibliometric	ADJ
ajmri-5602	649	14	and	and	CCONJ
ajmri-5602	649	15	systematic	systematic	ADJ
ajmri-5602	649	16	literature	literature	PROPN
ajmri-5602	649	17	review	review	NOUN
ajmri-5602	649	18	.	.	PUNCT
ajmri-5602	650	1	business	business	NOUN
ajmri-5602	650	2	strategy	strategy	NOUN
ajmri-5602	650	3	and	and	CCONJ
ajmri-5602	650	4	the	the	DET
ajmri-5602	650	5	environment	environment	NOUN
ajmri-5602	650	6	,	,	PUNCT
ajmri-5602	650	7	29(3	29(3	NUM
ajmri-5602	650	8	)	)	PUNCT
ajmri-5602	650	9	,	,	PUNCT
ajmri-5602	650	10	1297	1297	NUM
ajmri-5602	650	11	-	-	SYM
ajmri-5602	650	12	1209	1209	NUM
ajmri-5602	650	13	.	.	PUNCT
ajmri-5602	651	1	https://doi	https://doi	PROPN
ajmri-5602	651	2	.	.	PUNCT
ajmri-5602	651	3	org/10.1002	org/10.1002	PROPN
ajmri-5602	651	4	/	/	SYM
ajmri-5602	651	5	bse.2434	bse.2434	PROPN
ajmri-5602	651	6	.	.	PUNCT
ajmri-5602	651	7	ssendagi	ssendagi	PROPN
ajmri-5602	651	8	,	,	PUNCT
ajmri-5602	651	9	m.	m.	NOUN
ajmri-5602	651	10	,	,	PUNCT
ajmri-5602	651	11	simon	simon	PROPN
ajmri-5602	651	12	,	,	PUNCT
ajmri-5602	651	13	d.	d.	PROPN
ajmri-5602	651	14	,	,	PUNCT
ajmri-5602	651	15	&	&	CCONJ
ajmri-5602	651	16	lasu	lasu	PROPN
ajmri-5602	651	17	,	,	PUNCT
ajmri-5602	651	18	e.	e.	PROPN
ajmri-5602	651	19	(	(	PUNCT
ajmri-5602	651	20	2024	2024	NUM
ajmri-5602	651	21	)	)	PUNCT
ajmri-5602	651	22	.	.	PUNCT
ajmri-5602	652	1	relationship	relationship	NOUN
ajmri-5602	652	2	between	between	ADP
ajmri-5602	652	3	cash	cash	NOUN
ajmri-5602	652	4	flow	flow	NOUN
ajmri-5602	652	5	control	control	NOUN
ajmri-5602	652	6	and	and	CCONJ
ajmri-5602	652	7	profitability	profitability	NOUN
ajmri-5602	652	8	in	in	ADP
ajmri-5602	652	9	selected	select	VERB
ajmri-5602	652	10	smes	sme	NOUN
ajmri-5602	652	11	in	in	ADP
ajmri-5602	652	12	juba	juba	ADJ
ajmri-5602	652	13	city	city	NOUN
ajmri-5602	652	14	:	:	PUNCT
ajmri-5602	652	15	a	a	DET
ajmri-5602	652	16	cross	cross	ADJ
ajmri-5602	652	17	-	-	ADJ
ajmri-5602	652	18	sectional	sectional	ADJ
ajmri-5602	652	19	study	study	NOUN
ajmri-5602	652	20	.	.	PUNCT
ajmri-5602	653	1	https://	https://	PROPN
ajmri-5602	653	2	doi.org/10.51168/sjbusiness.v1i1.48	doi.org/10.51168/sjbusiness.v1i1.48	PROPN
ajmri-5602	653	3	.	.	PUNCT
ajmri-5602	654	1	supardi	supardi	PROPN
ajmri-5602	654	2	,	,	PUNCT
ajmri-5602	654	3	s.	s.	PROPN
ajmri-5602	654	4	,	,	PUNCT
ajmri-5602	654	5	prahardini	prahardini	PROPN
ajmri-5602	654	6	,	,	PUNCT
ajmri-5602	654	7	p.	p.	NOUN
ajmri-5602	654	8	,	,	PUNCT
ajmri-5602	654	9	normal	normal	ADJ
ajmri-5602	654	10	,	,	PUNCT
ajmri-5602	654	11	i.	i.	NOUN
ajmri-5602	654	12	,	,	PUNCT
ajmri-5602	654	13	sutoto	sutoto	NOUN
ajmri-5602	654	14	,	,	PUNCT
ajmri-5602	654	15	a.	a.	NOUN
ajmri-5602	654	16	,	,	PUNCT
ajmri-5602	654	17	sriyono	sriyono	PROPN
ajmri-5602	654	18	,	,	PUNCT
ajmri-5602	654	19	s.	s.	PROPN
ajmri-5602	654	20	,	,	PUNCT
ajmri-5602	654	21	sugiman	sugiman	NOUN
ajmri-5602	654	22	,	,	PUNCT
ajmri-5602	654	23	s.	s.	PROPN
ajmri-5602	654	24	,	,	PUNCT
ajmri-5602	654	25	arifin	arifin	PROPN
ajmri-5602	654	26	,	,	PUNCT
ajmri-5602	654	27	s.	s.	PROPN
ajmri-5602	654	28	,	,	PUNCT
ajmri-5602	654	29	hutomo	hutomo	PROPN
ajmri-5602	654	30	,	,	PUNCT
ajmri-5602	654	31	a.	a.	NOUN
ajmri-5602	654	32	,	,	PUNCT
ajmri-5602	654	33	prapanca	prapanca	PROPN
ajmri-5602	654	34	,	,	PUNCT
ajmri-5602	654	35	d.	d.	PROPN
ajmri-5602	654	36	,	,	PUNCT
ajmri-5602	654	37	putri	putri	PROPN
ajmri-5602	654	38	,	,	PUNCT
ajmri-5602	654	39	r.	r.	PROPN
ajmri-5602	654	40	,	,	PUNCT
ajmri-5602	654	41	haryati	haryati	PROPN
ajmri-5602	654	42	,	,	PUNCT
ajmri-5602	654	43	h.	h.	PROPN
ajmri-5602	654	44	,	,	PUNCT
ajmri-5602	654	45	junaidi	junaidi	PROPN
ajmri-5602	654	46	,	,	PUNCT
ajmri-5602	654	47	a.	a.	PROPN
ajmri-5602	654	48	,	,	PUNCT
ajmri-5602	654	49	saptanaa	saptanaa	PROPN
ajmri-5602	654	50	,	,	PUNCT
ajmri-5602	654	51	s.	s.	PROPN
ajmri-5602	654	52	,	,	PUNCT
ajmri-5602	654	53	&	&	CCONJ
ajmri-5602	654	54	basrowi	basrowi	PROPN
ajmri-5602	654	55	,	,	PUNCT
ajmri-5602	654	56	b.	b.	PROPN
ajmri-5602	654	57	(	(	PUNCT
ajmri-5602	654	58	2024	2024	NUM
ajmri-5602	654	59	)	)	PUNCT
ajmri-5602	654	60	.	.	PUNCT
ajmri-5602	655	1	forging	forge	VERB
ajmri-5602	655	2	a	a	DET
ajmri-5602	655	3	resilient	resilient	ADJ
ajmri-5602	655	4	pathway	pathway	NOUN
ajmri-5602	655	5	:	:	PUNCT
ajmri-5602	655	6	uncovering	uncover	VERB
ajmri-5602	655	7	the	the	DET
ajmri-5602	655	8	relationship	relationship	NOUN
ajmri-5602	655	9	between	between	ADP
ajmri-5602	655	10	the	the	DET
ajmri-5602	655	11	supply	supply	NOUN
ajmri-5602	655	12	chain	chain	NOUN
ajmri-5602	655	13	sustainability	sustainability	NOUN
ajmri-5602	655	14	and	and	CCONJ
ajmri-5602	655	15	the	the	DET
ajmri-5602	655	16	tax	tax	NOUN
ajmri-5602	655	17	compliance	compliance	NOUN
ajmri-5602	655	18	,	,	PUNCT
ajmri-5602	655	19	and	and	CCONJ
ajmri-5602	655	20	the	the	DET
ajmri-5602	655	21	sustainable	sustainable	ADJ
ajmri-5602	655	22	future	future	NOUN
ajmri-5602	655	23	of	of	ADP
ajmri-5602	655	24	the	the	DET
ajmri-5602	655	25	micro	micro	NOUN
ajmri-5602	655	26	,	,	PUNCT
ajmri-5602	655	27	small	small	ADJ
ajmri-5602	655	28	,	,	PUNCT
ajmri-5602	655	29	and	and	CCONJ
ajmri-5602	655	30	medium	medium	ADJ
ajmri-5602	655	31	enterprise	enterprise	NOUN
ajmri-5602	655	32	industry	industry	NOUN
ajmri-5602	655	33	.	.	PUNCT
ajmri-5602	656	1	uncertain	uncertain	ADJ
ajmri-5602	656	2	supply	supply	NOUN
ajmri-5602	656	3	chain	chain	NOUN
ajmri-5602	656	4	management	management	NOUN
ajmri-5602	656	5	,	,	PUNCT
ajmri-5602	656	6	12(2	12(2	NUM
ajmri-5602	656	7	)	)	PUNCT
ajmri-5602	656	8	,	,	PUNCT
ajmri-5602	656	9	1097	1097	NUM
ajmri-5602	656	10	-	-	SYM
ajmri-5602	656	11	1112	1112	NUM
ajmri-5602	656	12	.	.	PUNCT
ajmri-5602	657	1	https://doi	https://doi	X
ajmri-5602	657	2	.	.	PUNCT
ajmri-5602	657	3	org/10.5267	org/10.5267	PROPN
ajmri-5602	657	4	/	/	SYM
ajmri-5602	657	5	j.uscm.2023.11.023	j.uscm.2023.11.023	PROPN
ajmri-5602	657	6	.	.	PUNCT
ajmri-5602	657	7	tabet	tabet	PROPN
ajmri-5602	657	8	,	,	PUNCT
ajmri-5602	657	9	r.	r.	PROPN
ajmri-5602	657	10	,	,	PUNCT
ajmri-5602	657	11	&	&	CCONJ
ajmri-5602	657	12	onyeukwu	onyeukwu	PROPN
ajmri-5602	657	13	,	,	PUNCT
ajmri-5602	657	14	p.	p.	PROPN
ajmri-5602	657	15	e.	e.	PROPN
ajmri-5602	658	1	(	(	PUNCT
ajmri-5602	658	2	2019	2019	NUM
ajmri-5602	658	3	)	)	PUNCT
ajmri-5602	658	4	.	.	PUNCT
ajmri-5602	659	1	multiple	multiple	ADJ
ajmri-5602	659	2	taxation	taxation	NOUN
ajmri-5602	659	3	and	and	CCONJ
ajmri-5602	659	4	small	small	ADJ
ajmri-5602	659	5	and	and	CCONJ
ajmri-5602	659	6	medium	medium	ADJ
ajmri-5602	659	7	scale	scale	NOUN
ajmri-5602	659	8	enterprises	enterprise	NOUN
ajmri-5602	659	9	(	(	PUNCT
ajmri-5602	659	10	smes	sme	NOUN
ajmri-5602	659	11	)	)	PUNCT
ajmri-5602	659	12	financial	financial	ADJ
ajmri-5602	659	13	performance	performance	NOUN
ajmri-5602	659	14	in	in	ADP
ajmri-5602	659	15	abuja	abuja	PROPN
ajmri-5602	659	16	,	,	PUNCT
ajmri-5602	659	17	nigeria	nigeria	PROPN
ajmri-5602	659	18	.	.	PUNCT
ajmri-5602	660	1	world	world	PROPN
ajmri-5602	660	2	journal	journal	PROPN
ajmri-5602	660	3	of	of	ADP
ajmri-5602	660	4	innovative	innovative	ADJ
ajmri-5602	660	5	research	research	NOUN
ajmri-5602	660	6	,	,	PUNCT
ajmri-5602	660	7	6(2	6(2	NUM
ajmri-5602	660	8	)	)	PUNCT
ajmri-5602	660	9	,	,	PUNCT
ajmri-5602	660	10	65–82	65–82	NUM
ajmri-5602	660	11	.	.	PUNCT
ajmri-5602	661	1	https://www.wjir	https://www.wjir	PROPN
ajmri-5602	661	2	.	.	PUNCT
ajmri-5602	661	3	org	org	PROPN
ajmri-5602	661	4	/	/	SYM
ajmri-5602	661	5	download_data	download_data	NOUN
ajmri-5602	661	6	/	/	SYM
ajmri-5602	661	7	wjir0602010.pdf	wjir0602010.pdf	NOUN
ajmri-5602	661	8	tans	tan	NOUN
ajmri-5602	661	9	,	,	PUNCT
ajmri-5602	661	10	r.	r.	PROPN
ajmri-5602	661	11	(	(	PUNCT
ajmri-5602	661	12	2020	2020	NUM
ajmri-5602	661	13	)	)	PUNCT
ajmri-5602	661	14	.	.	PUNCT
ajmri-5602	662	1	business	business	NOUN
ajmri-5602	662	2	and	and	CCONJ
ajmri-5602	662	3	local	local	ADJ
ajmri-5602	662	4	taxation	taxation	NOUN
ajmri-5602	662	5	in	in	ADP
ajmri-5602	662	6	the	the	DET
ajmri-5602	662	7	philippines	philippine	NOUN
ajmri-5602	662	8	.	.	PUNCT
ajmri-5602	663	1	journal	journal	PROPN
ajmri-5602	663	2	of	of	ADP
ajmri-5602	663	3	east	east	PROPN
ajmri-5602	663	4	asian	asian	ADJ
ajmri-5602	663	5	studies	study	NOUN
ajmri-5602	663	6	,	,	PUNCT
ajmri-5602	663	7	20	20	NUM
ajmri-5602	663	8	,	,	PUNCT
ajmri-5602	663	9	375	375	NUM
ajmri-5602	663	10	402	402	NUM
ajmri-5602	663	11	.	.	PUNCT
ajmri-5602	664	1	https://doi.org/10.1017/jea.2020.15	https://doi.org/10.1017/jea.2020.15	PROPN
ajmri-5602	664	2	.	.	PUNCT
ajmri-5602	665	1	thaha	thaha	PROPN
ajmri-5602	665	2	,	,	PUNCT
ajmri-5602	665	3	a.	a.	PROPN
ajmri-5602	665	4	r.	r.	PROPN
ajmri-5602	665	5	,	,	PUNCT
ajmri-5602	665	6	antoro	antoro	PROPN
ajmri-5602	665	7	,	,	PUNCT
ajmri-5602	665	8	a.	a.	PROPN
ajmri-5602	665	9	f.	f.	PROPN
ajmri-5602	665	10	s.	s.	PROPN
ajmri-5602	665	11	,	,	PUNCT
ajmri-5602	665	12	&	&	CCONJ
ajmri-5602	665	13	muhtarom	muhtarom	PROPN
ajmri-5602	665	14	,	,	PUNCT
ajmri-5602	665	15	h.	h.	PROPN
ajmri-5602	665	16	(	(	PUNCT
ajmri-5602	665	17	2023	2023	NUM
ajmri-5602	665	18	)	)	PUNCT
ajmri-5602	665	19	.	.	PUNCT
ajmri-5602	666	1	analytical	analytical	ADJ
ajmri-5602	666	2	review	review	NOUN
ajmri-5602	666	3	of	of	ADP
ajmri-5602	666	4	tax	tax	NOUN
ajmri-5602	666	5	compliance	compliance	NOUN
ajmri-5602	666	6	studies	study	NOUN
ajmri-5602	666	7	in	in	ADP
ajmri-5602	666	8	the	the	DET
ajmri-5602	666	9	smes	sme	NOUN
ajmri-5602	666	10	sector	sector	NOUN
ajmri-5602	666	11	:	:	PUNCT
ajmri-5602	666	12	a	a	DET
ajmri-5602	666	13	bibliometric	bibliometric	ADJ
ajmri-5602	666	14	approach	approach	NOUN
ajmri-5602	666	15	.	.	PUNCT
ajmri-5602	667	1	journal	journal	NOUN
ajmri-5602	667	2	of	of	ADP
ajmri-5602	667	3	tax	tax	NOUN
ajmri-5602	667	4	reform	reform	NOUN
ajmri-5602	667	5	,	,	PUNCT
ajmri-5602	667	6	9(3	9(3	NUM
ajmri-5602	667	7	)	)	PUNCT
ajmri-5602	667	8	,	,	PUNCT
ajmri-5602	667	9	398–412	398–412	NUM
ajmri-5602	667	10	.	.	PUNCT
ajmri-5602	668	1	https://doi.org/10.15826/	https://doi.org/10.15826/	PROPN
ajmri-5602	668	2	pa	pa	PROPN
ajmri-5602	668	3	ge	ge	PROPN
ajmri-5602	668	4	88	88	NUM
ajmri-5602	668	5	https://journals.e-palli.com/home/index.php/ajmri	https://journals.e-palli.com/home/index.php/ajmri	PROPN
ajmri-5602	668	6	am	am	NOUN
ajmri-5602	668	7	.	.	PUNCT
ajmri-5602	669	1	j.	j.	PROPN
ajmri-5602	669	2	multidis	multidis	PROPN
ajmri-5602	669	3	.	.	PUNCT
ajmri-5602	670	1	res	re	NOUN
ajmri-5602	670	2	.	.	PUNCT
ajmri-5602	671	1	innov	innov	PROPN
ajmri-5602	671	2	.	.	PUNCT
ajmri-5602	672	1	4(5	4(5	NUM
ajmri-5602	672	2	)	)	PUNCT
ajmri-5602	673	1	74	74	NUM
ajmri-5602	673	2	-	-	SYM
ajmri-5602	673	3	88	88	NUM
ajmri-5602	673	4	,	,	PUNCT
ajmri-5602	673	5	2025	2025	NUM
ajmri-5602	673	6	jtr.2023.9.3.149	jtr.2023.9.3.149	PROPN
ajmri-5602	673	7	trang	trang	PROPN
ajmri-5602	673	8	,	,	PUNCT
ajmri-5602	673	9	d.	d.	PROPN
ajmri-5602	673	10	(	(	PUNCT
ajmri-5602	673	11	2024	2024	NUM
ajmri-5602	673	12	)	)	PUNCT
ajmri-5602	673	13	.	.	PUNCT
ajmri-5602	674	1	evaluating	evaluate	VERB
ajmri-5602	674	2	tax	tax	NOUN
ajmri-5602	674	3	compliance	compliance	NOUN
ajmri-5602	674	4	cost	cost	NOUN
ajmri-5602	674	5	on	on	ADP
ajmri-5602	674	6	sme	sme	ADJ
ajmri-5602	674	7	performance	performance	NOUN
ajmri-5602	674	8	in	in	ADP
ajmri-5602	674	9	vietnam	vietnam	PROPN
ajmri-5602	674	10	.	.	PUNCT
ajmri-5602	675	1	spast	spast	ADJ
ajmri-5602	675	2	reports	report	NOUN
ajmri-5602	675	3	,	,	PUNCT
ajmri-5602	675	4	1(2	1(2	NUM
ajmri-5602	675	5	)	)	PUNCT
ajmri-5602	675	6	.	.	PUNCT
ajmri-5602	676	1	https://doi.org/10.69848/sreports.v1i2.20	https://doi.org/10.69848/sreports.v1i2.20	PROPN
ajmri-5602	676	2	.	.	PUNCT
ajmri-5602	676	3	twamzihirwa	twamzihirwa	PROPN
ajmri-5602	676	4	,	,	PUNCT
ajmri-5602	676	5	d.	d.	PROPN
ajmri-5602	676	6	,	,	PUNCT
ajmri-5602	676	7	&	&	CCONJ
ajmri-5602	676	8	mwesiga	mwesiga	PROPN
ajmri-5602	676	9	,	,	PUNCT
ajmri-5602	676	10	f.	f.	PROPN
ajmri-5602	676	11	(	(	PUNCT
ajmri-5602	676	12	2024	2024	NUM
ajmri-5602	676	13	)	)	PUNCT
ajmri-5602	676	14	.	.	PUNCT
ajmri-5602	677	1	the	the	DET
ajmri-5602	677	2	effect	effect	NOUN
ajmri-5602	677	3	of	of	ADP
ajmri-5602	677	4	taxpayer	taxpayer	NOUN
ajmri-5602	677	5	education	education	NOUN
ajmri-5602	677	6	on	on	ADP
ajmri-5602	677	7	smes	sme	NOUN
ajmri-5602	677	8	’	'	PUNCT
ajmri-5602	677	9	tax	tax	NOUN
ajmri-5602	677	10	compliance	compliance	NOUN
ajmri-5602	677	11	:	:	PUNCT
ajmri-5602	677	12	the	the	DET
ajmri-5602	677	13	case	case	NOUN
ajmri-5602	677	14	of	of	ADP
ajmri-5602	677	15	dar	dar	PROPN
ajmri-5602	677	16	es	es	PROPN
ajmri-5602	677	17	salaam	salaam	PROPN
ajmri-5602	677	18	city	city	PROPN
ajmri-5602	677	19	.	.	PUNCT
ajmri-5602	678	1	international	international	ADJ
ajmri-5602	678	2	journal	journal	PROPN
ajmri-5602	678	3	of	of	ADP
ajmri-5602	678	4	research	research	NOUN
ajmri-5602	678	5	and	and	CCONJ
ajmri-5602	678	6	innovation	innovation	NOUN
ajmri-5602	678	7	in	in	ADP
ajmri-5602	678	8	social	social	ADJ
ajmri-5602	678	9	science	science	NOUN
ajmri-5602	678	10	,	,	PUNCT
ajmri-5602	678	11	viii(vii	viii(vii	NOUN
ajmri-5602	678	12	)	)	PUNCT
ajmri-5602	678	13	,	,	PUNCT
ajmri-5602	678	14	32883295	32883295	NUM
ajmri-5602	678	15	.	.	PUNCT
ajmri-5602	679	1	https://doi.org/10.47772/ijriss.2024.807250	https://doi.org/10.47772/ijriss.2024.807250	PROPN
ajmri-5602	679	2	.	.	PUNCT
ajmri-5602	680	1	usman	usman	PROPN
ajmri-5602	680	2	,	,	PUNCT
ajmri-5602	680	3	m.	m.	NOUN
ajmri-5602	680	4	,	,	PUNCT
ajmri-5602	680	5	islam	islam	PROPN
ajmri-5602	680	6	,	,	PUNCT
ajmri-5602	680	7	m.	m.	NOUN
ajmri-5602	680	8	,	,	PUNCT
ajmri-5602	680	9	&	&	CCONJ
ajmri-5602	680	10	meo	meo	PROPN
ajmri-5602	680	11	,	,	PUNCT
ajmri-5602	680	12	m.	m.	NOUN
ajmri-5602	680	13	(	(	PUNCT
ajmri-5602	680	14	2020	2020	NUM
ajmri-5602	680	15	)	)	PUNCT
ajmri-5602	680	16	.	.	PUNCT
ajmri-5602	681	1	the	the	DET
ajmri-5602	681	2	relationship	relationship	NOUN
ajmri-5602	681	3	between	between	ADP
ajmri-5602	681	4	corporate	corporate	ADJ
ajmri-5602	681	5	investment	investment	NOUN
ajmri-5602	681	6	decision	decision	NOUN
ajmri-5602	681	7	and	and	CCONJ
ajmri-5602	681	8	firm	firm	ADJ
ajmri-5602	681	9	performance	performance	NOUN
ajmri-5602	681	10	:	:	PUNCT
ajmri-5602	681	11	moderating	moderate	VERB
ajmri-5602	681	12	role	role	NOUN
ajmri-5602	681	13	of	of	ADP
ajmri-5602	681	14	cash	cash	NOUN
ajmri-5602	681	15	flows	flow	NOUN
ajmri-5602	681	16	.	.	PUNCT
ajmri-5602	682	1	journal	journal	NOUN
ajmri-5602	682	2	of	of	ADP
ajmri-5602	682	3	public	public	ADJ
ajmri-5602	682	4	affairs	affair	NOUN
ajmri-5602	682	5	.	.	PUNCT
ajmri-5602	683	1	https://doi.org/10.1002/pa.2445	https://doi.org/10.1002/pa.2445	NOUN
ajmri-5602	683	2	.	.	PUNCT
ajmri-5602	683	3	vigonte	vigonte	PROPN
ajmri-5602	683	4	,	,	PUNCT
ajmri-5602	683	5	f.	f.	PROPN
ajmri-5602	683	6	,	,	PUNCT
ajmri-5602	683	7	abante	abante	ADJ
ajmri-5602	683	8	,	,	PUNCT
ajmri-5602	683	9	m.	m.	NOUN
ajmri-5602	683	10	,	,	PUNCT
ajmri-5602	683	11	&	&	CCONJ
ajmri-5602	683	12	gandia	gandia	PROPN
ajmri-5602	683	13	,	,	PUNCT
ajmri-5602	683	14	g.	g.	PROPN
ajmri-5602	683	15	(	(	PUNCT
ajmri-5602	683	16	2024	2024	NUM
ajmri-5602	683	17	)	)	PUNCT
ajmri-5602	683	18	.	.	PUNCT
ajmri-5602	684	1	assessing	assess	VERB
ajmri-5602	684	2	the	the	DET
ajmri-5602	684	3	efficacy	efficacy	NOUN
ajmri-5602	684	4	and	and	CCONJ
ajmri-5602	684	5	challenges	challenge	NOUN
ajmri-5602	684	6	of	of	ADP
ajmri-5602	684	7	tax	tax	NOUN
ajmri-5602	684	8	collection	collection	NOUN
ajmri-5602	684	9	in	in	ADP
ajmri-5602	684	10	the	the	DET
ajmri-5602	684	11	philippines	philippine	NOUN
ajmri-5602	684	12	.	.	PUNCT
ajmri-5602	685	1	ssrn	ssrn	PROPN
ajmri-5602	685	2	electronic	electronic	ADJ
ajmri-5602	685	3	journal	journal	NOUN
ajmri-5602	685	4	.	.	PUNCT
ajmri-5602	686	1	https://doi	https://doi	X
ajmri-5602	686	2	.	.	PUNCT
ajmri-5602	686	3	org/10.2139	org/10.2139	PROPN
ajmri-5602	686	4	/	/	SYM
ajmri-5602	686	5	ssrn.4849597	ssrn.4849597	PROPN
ajmri-5602	686	6	.	.	PUNCT
ajmri-5602	686	7	vulić	vulić	PROPN
ajmri-5602	686	8	,	,	PUNCT
ajmri-5602	686	9	s.	s.	PROPN
ajmri-5602	686	10	(	(	PUNCT
ajmri-5602	686	11	2021	2021	NUM
ajmri-5602	686	12	)	)	PUNCT
ajmri-5602	686	13	.	.	PUNCT
ajmri-5602	687	1	small	small	ADJ
ajmri-5602	687	2	and	and	CCONJ
ajmri-5602	687	3	medium	medium	ADJ
ajmri-5602	687	4	enterprisesand	enterprisesand	ADJ
ajmri-5602	687	5	economics	economic	NOUN
ajmri-5602	687	6	growth	growth	NOUN
ajmri-5602	687	7	.	.	PUNCT
ajmri-5602	688	1	emc	emc	PROPN
ajmri-5602	688	2	review	review	PROPN
ajmri-5602	688	3	časopis	časopis	PROPN
ajmri-5602	688	4	za	za	PROPN
ajmri-5602	688	5	ekonomiju	ekonomiju	PROPN
ajmri-5602	688	6	–	–	PUNCT
ajmri-5602	688	7	apeiron	apeiron	PROPN
ajmri-5602	688	8	,	,	PUNCT
ajmri-5602	688	9	22(2	22(2	NUM
ajmri-5602	688	10	)	)	PUNCT
ajmri-5602	688	11	.	.	PUNCT
ajmri-5602	689	1	https://doi.org/10.7251/emc2102436v	https://doi.org/10.7251/emc2102436v	PROPN
ajmri-5602	689	2	.	.	PUNCT
ajmri-5602	690	1	wibowo	wibowo	PROPN
ajmri-5602	690	2	,	,	PUNCT
ajmri-5602	690	3	a.	a.	PROPN
ajmri-5602	690	4	,	,	PUNCT
ajmri-5602	690	5	d.r	d.r	PROPN
ajmri-5602	690	6	,	,	PUNCT
ajmri-5602	690	7	m.	m.	NOUN
ajmri-5602	690	8	,	,	PUNCT
ajmri-5602	690	9	ramadhan	ramadhan	PROPN
ajmri-5602	690	10	,	,	PUNCT
ajmri-5602	690	11	r.	r.	PROPN
ajmri-5602	690	12	,	,	PUNCT
ajmri-5602	690	13	huwaida	huwaida	PROPN
ajmri-5602	690	14	,	,	PUNCT
ajmri-5602	690	15	i.	i.	PROPN
ajmri-5602	690	16	,	,	PUNCT
ajmri-5602	690	17	restianto	restianto	ADJ
ajmri-5602	690	18	,	,	PUNCT
ajmri-5602	690	19	y.	y.	PROPN
ajmri-5602	690	20	,	,	PUNCT
ajmri-5602	690	21	&	&	CCONJ
ajmri-5602	690	22	asausan	asausan	PROPN
ajmri-5602	690	23	,	,	PUNCT
ajmri-5602	690	24	i.	i.	PROPN
ajmri-5602	690	25	(	(	PUNCT
ajmri-5602	690	26	2024	2024	NUM
ajmri-5602	690	27	)	)	PUNCT
ajmri-5602	690	28	.	.	PUNCT
ajmri-5602	691	1	socialization	socialization	NOUN
ajmri-5602	691	2	of	of	ADP
ajmri-5602	691	3	msme	msme	NOUN
ajmri-5602	691	4	taxation	taxation	NOUN
ajmri-5602	691	5	through	through	ADP
ajmri-5602	691	6	booklet	booklet	NOUN
ajmri-5602	691	7	media	medium	NOUN
ajmri-5602	691	8	:	:	PUNCT
ajmri-5602	691	9	increasing	increase	VERB
ajmri-5602	691	10	tax	tax	NOUN
ajmri-5602	691	11	compliance	compliance	NOUN
ajmri-5602	691	12	among	among	ADP
ajmri-5602	691	13	msmes	msme	NOUN
ajmri-5602	691	14	with	with	ADP
ajmri-5602	691	15	aspikmas	aspikma	NOUN
ajmri-5602	691	16	.	.	PUNCT
ajmri-5602	692	1	asian	asian	ADJ
ajmri-5602	692	2	journal	journal	PROPN
ajmri-5602	692	3	of	of	ADP
ajmri-5602	692	4	community	community	NOUN
ajmri-5602	692	5	services	service	NOUN
ajmri-5602	692	6	,	,	PUNCT
ajmri-5602	692	7	3(8	3(8	NUM
ajmri-5602	692	8	)	)	PUNCT
ajmri-5602	692	9	,	,	PUNCT
ajmri-5602	692	10	815	815	NUM
ajmri-5602	692	11	-	-	SYM
ajmri-5602	692	12	824	824	NUM
ajmri-5602	692	13	.	.	PUNCT
ajmri-5602	693	1	https://doi.org/10.55927/ajcs.v3i8.10798	https://doi.org/10.55927/ajcs.v3i8.10798	PROPN
ajmri-5602	693	2	xin	xin	PROPN
ajmri-5602	693	3	,	,	PUNCT
ajmri-5602	693	4	s.	s.	PROPN
ajmri-5602	693	5	,	,	PUNCT
ajmri-5602	693	6	nor	nor	CCONJ
ajmri-5602	693	7	,	,	PUNCT
ajmri-5602	693	8	r.	r.	PROPN
ajmri-5602	693	9	,	,	PUNCT
ajmri-5602	693	10	&	&	CCONJ
ajmri-5602	693	11	razak	razak	PROPN
ajmri-5602	693	12	,	,	PUNCT
ajmri-5602	693	13	s.	s.	PROPN
ajmri-5602	693	14	(	(	PUNCT
ajmri-5602	693	15	2024	2024	NUM
ajmri-5602	693	16	)	)	PUNCT
ajmri-5602	693	17	.	.	PUNCT
ajmri-5602	694	1	influencing	influence	VERB
ajmri-5602	694	2	factors	factor	NOUN
ajmri-5602	694	3	and	and	CCONJ
ajmri-5602	694	4	improvement	improvement	NOUN
ajmri-5602	694	5	path	path	NOUN
ajmri-5602	694	6	of	of	ADP
ajmri-5602	694	7	tax	tax	NOUN
ajmri-5602	694	8	compliance	compliance	NOUN
ajmri-5602	694	9	in	in	ADP
ajmri-5602	694	10	chinese	chinese	ADJ
ajmri-5602	694	11	smes	sme	NOUN
ajmri-5602	694	12	.	.	PUNCT
ajmri-5602	695	1	quantum	quantum	PROPN
ajmri-5602	695	2	journal	journal	NOUN
ajmri-5602	695	3	of	of	ADP
ajmri-5602	695	4	social	social	ADJ
ajmri-5602	695	5	sciences	science	NOUN
ajmri-5602	695	6	and	and	CCONJ
ajmri-5602	695	7	humanities	humanity	NOUN
ajmri-5602	695	8	,	,	PUNCT
ajmri-5602	695	9	5(si1	5(si1	NUM
ajmri-5602	695	10	)	)	PUNCT
ajmri-5602	695	11	,	,	PUNCT
ajmri-5602	695	12	205	205	NUM
ajmri-5602	695	13	-	-	SYM
ajmri-5602	695	14	213	213	NUM
ajmri-5602	695	15	.	.	PUNCT
ajmri-5602	696	1	https://doi.org/10.55197/qjssh.v5isi1.577	https://doi.org/10.55197/qjssh.v5isi1.577	PROPN
ajmri-5602	696	2	.	.	PROPN
ajmri-5602	696	3	yilmaz	yilmaz	PROPN
ajmri-5602	696	4	,	,	PUNCT
ajmri-5602	696	5	d.	d.	PROPN
ajmri-5602	696	6	(	(	PUNCT
ajmri-5602	696	7	2023	2023	NUM
ajmri-5602	696	8	,	,	PUNCT
ajmri-5602	696	9	november	november	PROPN
ajmri-5602	696	10	14	14	NUM
ajmri-5602	696	11	)	)	PUNCT
ajmri-5602	696	12	.	.	PUNCT
ajmri-5602	697	1	what	what	PRON
ajmri-5602	697	2	is	be	AUX
ajmri-5602	697	3	causal	causal	NOUN
ajmri-5602	697	4	-	-	PUNCT
ajmri-5602	697	5	comparative	comparative	ADJ
ajmri-5602	697	6	research	research	NOUN
ajmri-5602	697	7	:	:	PUNCT
ajmri-5602	697	8	definition	definition	NOUN
ajmri-5602	697	9	,	,	PUNCT
ajmri-5602	697	10	types	type	NOUN
ajmri-5602	697	11	&	&	CCONJ
ajmri-5602	697	12	methods	method	NOUN
ajmri-5602	697	13	.	.	PUNCT
ajmri-5602	698	1	forms.app	forms.app	X
ajmri-5602	698	2	.	.	PUNCT
ajmri-5602	699	1	https://	https://	PROPN
ajmri-5602	699	2	forms.app/en/blog/causal-comparative-research	forms.app/en/blog/causal-comparative-research	PROPN
ajmri-5602	699	3	yusuf	yusuf	PROPN
ajmri-5602	699	4	,	,	PUNCT
ajmri-5602	699	5	b.	b.	PROPN
ajmri-5602	699	6	,	,	PUNCT
ajmri-5602	699	7	taiwo	taiwo	PROPN
ajmri-5602	699	8	,	,	PUNCT
ajmri-5602	699	9	m.	m.	NOUN
ajmri-5602	699	10	,	,	PUNCT
ajmri-5602	699	11	&	&	CCONJ
ajmri-5602	699	12	ayodeji	ayodeji	PROPN
ajmri-5602	699	13	,	,	PUNCT
ajmri-5602	699	14	a.	a.	NOUN
ajmri-5602	699	15	(	(	PUNCT
ajmri-5602	699	16	2013	2013	NUM
ajmri-5602	699	17	)	)	PUNCT
ajmri-5602	699	18	.	.	PUNCT
ajmri-5602	700	1	impact	impact	NOUN
ajmri-5602	700	2	of	of	ADP
ajmri-5602	700	3	small	small	ADJ
ajmri-5602	700	4	and	and	CCONJ
ajmri-5602	700	5	medium	medium	ADJ
ajmri-5602	700	6	enterprises	enterprise	NOUN
ajmri-5602	700	7	on	on	ADP
ajmri-5602	700	8	economic	economic	ADJ
ajmri-5602	700	9	growth	growth	NOUN
ajmri-5602	700	10	and	and	CCONJ
ajmri-5602	700	11	development	development	NOUN
ajmri-5602	700	12	.	.	PUNCT
ajmri-5602	701	1	american	american	PROPN
ajmri-5602	701	2	journal	journal	PROPN
ajmri-5602	701	3	of	of	ADP
ajmri-5602	701	4	business	business	NOUN
ajmri-5602	701	5	and	and	CCONJ
ajmri-5602	701	6	management	management	NOUN
ajmri-5602	701	7	,	,	PUNCT
ajmri-5602	701	8	1	1	NUM
ajmri-5602	701	9	,	,	PUNCT
ajmri-5602	701	10	18	18	NUM
ajmri-5602	701	11	-	-	SYM
ajmri-5602	701	12	22	22	NUM
ajmri-5602	701	13	.	.	PUNCT
ajmri-5602	702	1	https://doi	https://doi	PROPN
ajmri-5602	702	2	.	.	PROPN
ajmri-5602	702	3	org/10.11634/21679606170644	org/10.11634/21679606170644	PROPN
ajmri-5602	702	4	.	.	PUNCT
ajmri-5602	703	1	zhao	zhao	PROPN
ajmri-5602	703	2	,	,	PUNCT
ajmri-5602	703	3	x.	x.	PROPN
ajmri-5602	703	4	,	,	PUNCT
ajmri-5602	703	5	li	li	PROPN
ajmri-5602	703	6	,	,	PUNCT
ajmri-5602	703	7	j.	j.	PROPN
ajmri-5602	703	8	,	,	PUNCT
ajmri-5602	703	9	&	&	CCONJ
ajmri-5602	703	10	li	li	PROPN
ajmri-5602	703	11	,	,	PUNCT
ajmri-5602	703	12	y.	y.	PROPN
ajmri-5602	703	13	(	(	PUNCT
ajmri-5602	703	14	2022	2022	NUM
ajmri-5602	703	15	)	)	PUNCT
ajmri-5602	703	16	.	.	PUNCT
ajmri-5602	704	1	impact	impact	NOUN
ajmri-5602	704	2	of	of	ADP
ajmri-5602	704	3	environmental	environmental	ADJ
ajmri-5602	704	4	tax	tax	NOUN
ajmri-5602	704	5	on	on	ADP
ajmri-5602	704	6	corporate	corporate	ADJ
ajmri-5602	704	7	sustainable	sustainable	ADJ
ajmri-5602	704	8	performance	performance	NOUN
ajmri-5602	704	9	:	:	PUNCT
ajmri-5602	704	10	insights	insight	NOUN
ajmri-5602	704	11	from	from	ADP
ajmri-5602	704	12	high	high	ADJ
ajmri-5602	704	13	-	-	PUNCT
ajmri-5602	704	14	tech	tech	NOUN
ajmri-5602	704	15	firms	firm	NOUN
ajmri-5602	704	16	in	in	ADP
ajmri-5602	704	17	china	china	PROPN
ajmri-5602	704	18	.	.	PUNCT
ajmri-5602	705	1	international	international	ADJ
ajmri-5602	705	2	journal	journal	PROPN
ajmri-5602	705	3	of	of	ADP
ajmri-5602	705	4	environmental	environmental	ADJ
ajmri-5602	705	5	research	research	NOUN
ajmri-5602	705	6	and	and	CCONJ
ajmri-5602	705	7	public	public	ADJ
ajmri-5602	705	8	health	health	NOUN
ajmri-5602	705	9	,	,	PUNCT
ajmri-5602	705	10	20	20	NUM
ajmri-5602	705	11	.	.	PUNCT
ajmri-5602	706	1	https://	https://	PROPN
ajmri-5602	706	2	doi.org/10.3390/ijerph20010461	doi.org/10.3390/ijerph20010461	PROPN
ajmri-5602	706	3	.	.	PUNCT