id	sid	tid	token	lemma	pos
ajsl-1875	1	1	pa	pa	PROPN
ajsl-1875	1	2	ge	ge	PROPN
ajsl-1875	1	3	1	1	NUM
ajsl-1875	1	4	pa	pa	PROPN
ajsl-1875	1	5	ge	ge	PROPN
ajsl-1875	1	6	44	44	NUM
ajsl-1875	1	7	american	american	PROPN
ajsl-1875	1	8	journal	journal	PROPN
ajsl-1875	1	9	of	of	ADP
ajsl-1875	1	10	society	society	NOUN
ajsl-1875	1	11	and	and	CCONJ
ajsl-1875	1	12	law	law	NOUN
ajsl-1875	1	13	(	(	PUNCT
ajsl-1875	1	14	ajsl	ajsl	PROPN
ajsl-1875	1	15	)	)	PUNCT
ajsl-1875	1	16	tax	tax	NOUN
ajsl-1875	1	17	moral	moral	ADJ
ajsl-1875	1	18	on	on	ADP
ajsl-1875	1	19	the	the	DET
ajsl-1875	1	20	compliance	compliance	NOUN
ajsl-1875	1	21	of	of	ADP
ajsl-1875	1	22	the	the	DET
ajsl-1875	1	23	individual	individual	ADJ
ajsl-1875	1	24	taxpayers	taxpayer	NOUN
ajsl-1875	1	25	in	in	ADP
ajsl-1875	1	26	qardho	qardho	PROPN
ajsl-1875	1	27	district	district	NOUN
ajsl-1875	1	28	,	,	PUNCT
ajsl-1875	1	29	somalia	somalia	PROPN
ajsl-1875	1	30	mohamud	mohamud	PROPN
ajsl-1875	1	31	shire	shire	PROPN
ajsl-1875	1	32	abdi1	abdi1	PROPN
ajsl-1875	1	33	*	*	PROPN
ajsl-1875	1	34	,	,	PUNCT
ajsl-1875	1	35	ahmed	ahmed	PROPN
ajsl-1875	1	36	nur	nur	PROPN
ajsl-1875	1	37	hersi2	hersi2	NOUN
ajsl-1875	1	38	volume	volume	NOUN
ajsl-1875	1	39	2	2	NUM
ajsl-1875	1	40	issue	issue	NOUN
ajsl-1875	1	41	2	2	NUM
ajsl-1875	1	42	,	,	PUNCT
ajsl-1875	1	43	year	year	NOUN
ajsl-1875	1	44	2023	2023	NUM
ajsl-1875	1	45	issn	issn	X
ajsl-1875	1	46	:	:	PUNCT
ajsl-1875	1	47	2835	2835	NUM
ajsl-1875	1	48	-	-	SYM
ajsl-1875	1	49	3277	3277	NUM
ajsl-1875	1	50	(	(	PUNCT
ajsl-1875	1	51	online	online	ADJ
ajsl-1875	1	52	)	)	PUNCT
ajsl-1875	1	53	doi	doi	NOUN
ajsl-1875	1	54	:	:	PUNCT
ajsl-1875	1	55	https://doi.org/10.54536/ajsl.v2i2.1875	https://doi.org/10.54536/ajsl.v2i2.1875	PROPN
ajsl-1875	1	56	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	VERB
ajsl-1875	1	57	article	article	NOUN
ajsl-1875	1	58	information	information	NOUN
ajsl-1875	1	59	received	receive	VERB
ajsl-1875	1	60	:	:	PUNCT
ajsl-1875	1	61	july	july	PROPN
ajsl-1875	1	62	03	03	NUM
ajsl-1875	1	63	,	,	PUNCT
ajsl-1875	1	64	2023	2023	NUM
ajsl-1875	1	65	accepted	accept	VERB
ajsl-1875	1	66	:	:	PUNCT
ajsl-1875	1	67	july	july	PROPN
ajsl-1875	1	68	31	31	NUM
ajsl-1875	1	69	,	,	PUNCT
ajsl-1875	1	70	2023	2023	NUM
ajsl-1875	1	71	published	publish	VERB
ajsl-1875	1	72	:	:	PUNCT
ajsl-1875	1	73	august	august	PROPN
ajsl-1875	1	74	04	04	NUM
ajsl-1875	1	75	,	,	PUNCT
ajsl-1875	1	76	2023	2023	NUM
ajsl-1875	1	77	abstract	abstract	NOUN
ajsl-1875	1	78	this	this	DET
ajsl-1875	1	79	study	study	NOUN
ajsl-1875	1	80	assessed	assess	VERB
ajsl-1875	1	81	the	the	DET
ajsl-1875	1	82	role	role	NOUN
ajsl-1875	1	83	of	of	ADP
ajsl-1875	1	84	knowledge	knowledge	NOUN
ajsl-1875	1	85	on	on	ADP
ajsl-1875	1	86	the	the	DET
ajsl-1875	1	87	compliance	compliance	NOUN
ajsl-1875	1	88	of	of	ADP
ajsl-1875	1	89	individual	individual	ADJ
ajsl-1875	1	90	taxpayers	taxpayer	NOUN
ajsl-1875	1	91	,	,	PUNCT
ajsl-1875	1	92	as	as	ADV
ajsl-1875	1	93	well	well	ADV
ajsl-1875	1	94	as	as	ADP
ajsl-1875	1	95	impact	impact	NOUN
ajsl-1875	1	96	of	of	ADP
ajsl-1875	1	97	tax	tax	NOUN
ajsl-1875	1	98	moral	moral	ADJ
ajsl-1875	1	99	on	on	ADP
ajsl-1875	1	100	the	the	DET
ajsl-1875	1	101	compliance	compliance	NOUN
ajsl-1875	1	102	of	of	ADP
ajsl-1875	1	103	individual	individual	ADJ
ajsl-1875	1	104	taxpayers	taxpayer	NOUN
ajsl-1875	1	105	and	and	CCONJ
ajsl-1875	1	106	explored	explore	VERB
ajsl-1875	1	107	strategic	strategic	ADJ
ajsl-1875	1	108	solutions	solution	NOUN
ajsl-1875	1	109	to	to	PART
ajsl-1875	1	110	cope	cope	VERB
ajsl-1875	1	111	tax	tax	NOUN
ajsl-1875	1	112	moral	moral	ADJ
ajsl-1875	1	113	on	on	ADP
ajsl-1875	1	114	the	the	DET
ajsl-1875	1	115	compliance	compliance	NOUN
ajsl-1875	1	116	of	of	ADP
ajsl-1875	1	117	individual	individual	ADJ
ajsl-1875	1	118	taxpayers	taxpayer	NOUN
ajsl-1875	1	119	.	.	PUNCT
ajsl-1875	2	1	the	the	DET
ajsl-1875	2	2	study	study	NOUN
ajsl-1875	2	3	applied	apply	VERB
ajsl-1875	2	4	a	a	DET
ajsl-1875	2	5	quantitative	quantitative	ADJ
ajsl-1875	2	6	research	research	NOUN
ajsl-1875	2	7	method	method	NOUN
ajsl-1875	2	8	the	the	DET
ajsl-1875	2	9	data	datum	NOUN
ajsl-1875	2	10	was	be	AUX
ajsl-1875	2	11	collected	collect	VERB
ajsl-1875	2	12	sample	sample	NOUN
ajsl-1875	2	13	size	size	NOUN
ajsl-1875	2	14	of	of	ADP
ajsl-1875	2	15	80	80	NUM
ajsl-1875	2	16	respondents	respondent	NOUN
ajsl-1875	2	17	including	include	VERB
ajsl-1875	2	18	business	business	NOUN
ajsl-1875	2	19	owners	owner	NOUN
ajsl-1875	2	20	,	,	PUNCT
ajsl-1875	2	21	employees	employee	NOUN
ajsl-1875	2	22	,	,	PUNCT
ajsl-1875	2	23	local	local	ADJ
ajsl-1875	2	24	government	government	NOUN
ajsl-1875	2	25	staff	staff	NOUN
ajsl-1875	2	26	,	,	PUNCT
ajsl-1875	2	27	and	and	CCONJ
ajsl-1875	2	28	unemployed	unemployed	ADJ
ajsl-1875	2	29	through	through	ADP
ajsl-1875	2	30	questionnaires	questionnaire	NOUN
ajsl-1875	2	31	were	be	AUX
ajsl-1875	2	32	self	self	NOUN
ajsl-1875	2	33	-	-	PUNCT
ajsl-1875	2	34	administrated	administrate	VERB
ajsl-1875	2	35	with	with	ADP
ajsl-1875	2	36	used	use	VERB
ajsl-1875	2	37	likert	likert	ADJ
ajsl-1875	2	38	scale	scale	NOUN
ajsl-1875	2	39	.	.	PUNCT
ajsl-1875	3	1	the	the	DET
ajsl-1875	3	2	procedure	procedure	NOUN
ajsl-1875	3	3	selected	select	VERB
ajsl-1875	3	4	in	in	ADP
ajsl-1875	3	5	this	this	DET
ajsl-1875	3	6	study	study	NOUN
ajsl-1875	3	7	will	will	AUX
ajsl-1875	3	8	be	be	AUX
ajsl-1875	3	9	simple	simple	ADJ
ajsl-1875	3	10	random	random	ADJ
ajsl-1875	3	11	sampling	sampling	NOUN
ajsl-1875	3	12	method	method	NOUN
ajsl-1875	3	13	.	.	PUNCT
ajsl-1875	4	1	the	the	DET
ajsl-1875	4	2	data	datum	NOUN
ajsl-1875	4	3	were	be	AUX
ajsl-1875	4	4	analyzed	analyze	VERB
ajsl-1875	4	5	using	use	VERB
ajsl-1875	4	6	descriptive	descriptive	ADJ
ajsl-1875	4	7	statistics	statistic	NOUN
ajsl-1875	4	8	by	by	ADP
ajsl-1875	4	9	spss	spss	PROPN
ajsl-1875	4	10	to	to	PART
ajsl-1875	4	11	determine	determine	VERB
ajsl-1875	4	12	the	the	DET
ajsl-1875	4	13	demographic	demographic	ADJ
ajsl-1875	4	14	information	information	NOUN
ajsl-1875	4	15	relevant	relevant	ADJ
ajsl-1875	4	16	to	to	ADP
ajsl-1875	4	17	the	the	DET
ajsl-1875	4	18	study	study	NOUN
ajsl-1875	4	19	were	be	AUX
ajsl-1875	4	20	asked	ask	VERB
ajsl-1875	4	21	the	the	DET
ajsl-1875	4	22	respondents	respondent	NOUN
ajsl-1875	4	23	their	their	PRON
ajsl-1875	4	24	ages	age	NOUN
ajsl-1875	4	25	as	as	SCONJ
ajsl-1875	4	26	the	the	DET
ajsl-1875	4	27	data	data	NOUN
ajsl-1875	4	28	indicates	indicate	VERB
ajsl-1875	4	29	,	,	PUNCT
ajsl-1875	4	30	a	a	DET
ajsl-1875	4	31	huge	huge	ADJ
ajsl-1875	4	32	number	number	NOUN
ajsl-1875	4	33	of	of	ADP
ajsl-1875	4	34	the	the	DET
ajsl-1875	4	35	participants	participant	NOUN
ajsl-1875	4	36	24	24	NUM
ajsl-1875	4	37	(	(	PUNCT
ajsl-1875	4	38	29.6	29.6	NUM
ajsl-1875	4	39	%	%	NOUN
ajsl-1875	4	40	)	)	PUNCT
ajsl-1875	4	41	fall	fall	NOUN
ajsl-1875	4	42	in	in	ADP
ajsl-1875	4	43	the	the	DET
ajsl-1875	4	44	20	20	NUM
ajsl-1875	4	45	and	and	CCONJ
ajsl-1875	4	46	30	30	NUM
ajsl-1875	4	47	ages	age	NOUN
ajsl-1875	4	48	range	range	VERB
ajsl-1875	4	49	.	.	PUNCT
ajsl-1875	5	1	this	this	PRON
ajsl-1875	5	2	means	mean	VERB
ajsl-1875	5	3	more	more	ADJ
ajsl-1875	5	4	than	than	ADP
ajsl-1875	5	5	78	78	NUM
ajsl-1875	5	6	%	%	NOUN
ajsl-1875	5	7	of	of	ADP
ajsl-1875	5	8	the	the	DET
ajsl-1875	5	9	survey	survey	NOUN
ajsl-1875	5	10	respondents	respondent	NOUN
ajsl-1875	5	11	were	be	AUX
ajsl-1875	5	12	youth	youth	NOUN
ajsl-1875	5	13	,	,	PUNCT
ajsl-1875	5	14	and	and	CCONJ
ajsl-1875	5	15	it	it	PRON
ajsl-1875	5	16	is	be	AUX
ajsl-1875	5	17	quite	quite	ADV
ajsl-1875	5	18	understandable	understandable	ADJ
ajsl-1875	5	19	because	because	SCONJ
ajsl-1875	5	20	,	,	PUNCT
ajsl-1875	5	21	according	accord	VERB
ajsl-1875	5	22	to	to	ADP
ajsl-1875	5	23	un	un	PROPN
ajsl-1875	5	24	reports	report	NOUN
ajsl-1875	5	25	,	,	PUNCT
ajsl-1875	5	26	more	more	ADJ
ajsl-1875	5	27	than	than	ADP
ajsl-1875	5	28	75	75	NUM
ajsl-1875	5	29	%	%	NOUN
ajsl-1875	5	30	of	of	ADP
ajsl-1875	5	31	the	the	DET
ajsl-1875	5	32	somali	somali	ADJ
ajsl-1875	5	33	population	population	NOUN
ajsl-1875	5	34	is	be	AUX
ajsl-1875	5	35	less	less	ADJ
ajsl-1875	5	36	than	than	ADP
ajsl-1875	5	37	30	30	NUM
ajsl-1875	5	38	years	year	NOUN
ajsl-1875	5	39	old	old	ADJ
ajsl-1875	5	40	.	.	PUNCT
ajsl-1875	6	1	the	the	DET
ajsl-1875	6	2	majority	majority	NOUN
ajsl-1875	6	3	respondents	respondent	NOUN
ajsl-1875	6	4	out	out	ADP
ajsl-1875	6	5	of	of	ADP
ajsl-1875	6	6	the	the	DET
ajsl-1875	6	7	80	80	NUM
ajsl-1875	6	8	respondents	respondent	NOUN
ajsl-1875	6	9	,	,	PUNCT
ajsl-1875	6	10	47	47	NUM
ajsl-1875	6	11	,	,	PUNCT
ajsl-1875	6	12	or	or	CCONJ
ajsl-1875	6	13	58.0	58.0	NUM
ajsl-1875	6	14	%	%	NOUN
ajsl-1875	6	15	,	,	PUNCT
ajsl-1875	6	16	were	be	AUX
ajsl-1875	6	17	males	male	NOUN
ajsl-1875	6	18	compared	compare	VERB
ajsl-1875	6	19	to	to	ADP
ajsl-1875	6	20	32	32	NUM
ajsl-1875	6	21	females	female	NOUN
ajsl-1875	6	22	,	,	PUNCT
ajsl-1875	6	23	or	or	CCONJ
ajsl-1875	6	24	39.5	39.5	NUM
ajsl-1875	6	25	%	%	NOUN
ajsl-1875	6	26	.	.	PUNCT
ajsl-1875	7	1	this	this	PRON
ajsl-1875	7	2	indicates	indicate	VERB
ajsl-1875	7	3	a	a	DET
ajsl-1875	7	4	male	male	ADJ
ajsl-1875	7	5	domination	domination	NOUN
ajsl-1875	7	6	of	of	ADP
ajsl-1875	7	7	the	the	DET
ajsl-1875	7	8	study	study	NOUN
ajsl-1875	7	9	;	;	PUNCT
ajsl-1875	7	10	there	there	PRON
ajsl-1875	7	11	are	be	VERB
ajsl-1875	7	12	cultural	cultural	ADJ
ajsl-1875	7	13	issues	issue	NOUN
ajsl-1875	7	14	in	in	ADP
ajsl-1875	7	15	the	the	DET
ajsl-1875	7	16	country	country	NOUN
ajsl-1875	7	17	that	that	PRON
ajsl-1875	7	18	allow	allow	VERB
ajsl-1875	7	19	male	male	NOUN
ajsl-1875	7	20	to	to	PART
ajsl-1875	7	21	outnumber	outnumber	VERB
ajsl-1875	7	22	females	female	NOUN
ajsl-1875	7	23	in	in	ADP
ajsl-1875	7	24	the	the	DET
ajsl-1875	7	25	job	job	NOUN
ajsl-1875	7	26	opportunities	opportunity	NOUN
ajsl-1875	7	27	.	.	PUNCT
ajsl-1875	8	1	the	the	DET
ajsl-1875	8	2	study	study	NOUN
ajsl-1875	8	3	has	have	AUX
ajsl-1875	8	4	pointed	point	VERB
ajsl-1875	8	5	up	up	ADP
ajsl-1875	8	6	the	the	DET
ajsl-1875	8	7	role	role	NOUN
ajsl-1875	8	8	of	of	ADP
ajsl-1875	8	9	knowledge	knowledge	NOUN
ajsl-1875	8	10	on	on	ADP
ajsl-1875	8	11	the	the	DET
ajsl-1875	8	12	compliance	compliance	NOUN
ajsl-1875	8	13	of	of	ADP
ajsl-1875	8	14	individual	individual	ADJ
ajsl-1875	8	15	taxpayers	taxpayer	NOUN
ajsl-1875	8	16	were	be	AUX
ajsl-1875	8	17	not	not	PART
ajsl-1875	8	18	met	meet	VERB
ajsl-1875	8	19	a	a	DET
ajsl-1875	8	20	good	good	ADJ
ajsl-1875	8	21	moral	moral	ADJ
ajsl-1875	8	22	tax	tax	NOUN
ajsl-1875	8	23	administration	administration	NOUN
ajsl-1875	8	24	,	,	PUNCT
ajsl-1875	8	25	that	that	PRON
ajsl-1875	8	26	may	may	AUX
ajsl-1875	8	27	cause	cause	VERB
ajsl-1875	8	28	the	the	DET
ajsl-1875	8	29	taxpayers	taxpayer	NOUN
ajsl-1875	8	30	to	to	PART
ajsl-1875	8	31	be	be	AUX
ajsl-1875	8	32	lack	lack	NOUN
ajsl-1875	8	33	of	of	ADP
ajsl-1875	8	34	coherent	coherent	ADJ
ajsl-1875	8	35	social	social	ADJ
ajsl-1875	8	36	contract	contract	NOUN
ajsl-1875	8	37	and	and	CCONJ
ajsl-1875	8	38	then	then	ADV
ajsl-1875	8	39	that	that	PRON
ajsl-1875	8	40	encouraged	encourage	VERB
ajsl-1875	8	41	on	on	ADP
ajsl-1875	8	42	refuse	refuse	VERB
ajsl-1875	8	43	paying	pay	VERB
ajsl-1875	8	44	taxes	taxis	NOUN
ajsl-1875	8	45	,	,	PUNCT
ajsl-1875	8	46	at	at	ADP
ajsl-1875	8	47	the	the	DET
ajsl-1875	8	48	moment	moment	NOUN
ajsl-1875	8	49	the	the	DET
ajsl-1875	8	50	poor	poor	ADJ
ajsl-1875	8	51	tax	tax	NOUN
ajsl-1875	8	52	moral	moral	ADJ
ajsl-1875	8	53	system	system	NOUN
ajsl-1875	8	54	it	it	PRON
ajsl-1875	8	55	that	that	PRON
ajsl-1875	8	56	may	may	AUX
ajsl-1875	8	57	lead	lead	VERB
ajsl-1875	8	58	non	non	ADJ
ajsl-1875	8	59	-	-	NOUN
ajsl-1875	8	60	compliance	compliance	ADJ
ajsl-1875	8	61	,	,	PUNCT
ajsl-1875	8	62	and	and	CCONJ
ajsl-1875	8	63	also	also	ADV
ajsl-1875	8	64	emphasized	emphasize	VERB
ajsl-1875	8	65	tax	tax	NOUN
ajsl-1875	8	66	administration	administration	NOUN
ajsl-1875	8	67	teams	team	NOUN
ajsl-1875	8	68	faced	face	VERB
ajsl-1875	8	69	more	more	ADJ
ajsl-1875	8	70	challenges	challenge	NOUN
ajsl-1875	8	71	as	as	SCONJ
ajsl-1875	8	72	effected	effect	VERB
ajsl-1875	8	73	evasion	evasion	NOUN
ajsl-1875	8	74	of	of	ADP
ajsl-1875	8	75	taxes	taxis	NOUN
ajsl-1875	8	76	,	,	PUNCT
ajsl-1875	8	77	corruption	corruption	NOUN
ajsl-1875	8	78	,	,	PUNCT
ajsl-1875	8	79	lower	low	ADJ
ajsl-1875	8	80	of	of	ADP
ajsl-1875	8	81	income	income	NOUN
ajsl-1875	8	82	level	level	NOUN
ajsl-1875	8	83	,	,	PUNCT
ajsl-1875	8	84	administration	administration	NOUN
ajsl-1875	8	85	sanctions	sanction	NOUN
ajsl-1875	8	86	and	and	CCONJ
ajsl-1875	8	87	lack	lack	NOUN
ajsl-1875	8	88	of	of	ADP
ajsl-1875	8	89	accountability	accountability	NOUN
ajsl-1875	8	90	.	.	PUNCT
ajsl-1875	9	1	the	the	DET
ajsl-1875	9	2	study	study	NOUN
ajsl-1875	9	3	suggests	suggest	VERB
ajsl-1875	9	4	that	that	SCONJ
ajsl-1875	9	5	the	the	DET
ajsl-1875	9	6	local	local	ADJ
ajsl-1875	9	7	government	government	NOUN
ajsl-1875	9	8	should	should	AUX
ajsl-1875	9	9	prioritize	prioritize	AUX
ajsl-1875	9	10	creating	create	VERB
ajsl-1875	9	11	written	write	VERB
ajsl-1875	9	12	laws	law	NOUN
ajsl-1875	9	13	of	of	ADP
ajsl-1875	9	14	taxes	taxis	NOUN
ajsl-1875	9	15	,	,	PUNCT
ajsl-1875	9	16	also	also	ADV
ajsl-1875	9	17	must	must	AUX
ajsl-1875	9	18	be	be	AUX
ajsl-1875	9	19	done	do	VERB
ajsl-1875	9	20	enforcement	enforcement	NOUN
ajsl-1875	9	21	together	together	ADV
ajsl-1875	9	22	efforts	effort	NOUN
ajsl-1875	9	23	of	of	ADP
ajsl-1875	9	24	the	the	DET
ajsl-1875	9	25	effectiveness	effectiveness	NOUN
ajsl-1875	9	26	of	of	ADP
ajsl-1875	9	27	tax	tax	NOUN
ajsl-1875	9	28	system	system	NOUN
ajsl-1875	9	29	in	in	ADP
ajsl-1875	9	30	both	both	CCONJ
ajsl-1875	9	31	the	the	DET
ajsl-1875	9	32	government	government	NOUN
ajsl-1875	9	33	and	and	CCONJ
ajsl-1875	9	34	taxpayers	taxpayer	NOUN
ajsl-1875	9	35	,	,	PUNCT
ajsl-1875	9	36	furthermore	furthermore	ADV
ajsl-1875	9	37	government	government	NOUN
ajsl-1875	9	38	should	should	AUX
ajsl-1875	9	39	interest	interest	VERB
ajsl-1875	9	40	structuring	structure	VERB
ajsl-1875	9	41	tax	tax	NOUN
ajsl-1875	9	42	laws	law	NOUN
ajsl-1875	9	43	to	to	PART
ajsl-1875	9	44	minimize	minimize	VERB
ajsl-1875	9	45	non	non	NOUN
ajsl-1875	9	46	-	-	NOUN
ajsl-1875	9	47	compliance	compliance	NOUN
ajsl-1875	9	48	is	be	AUX
ajsl-1875	9	49	essential	essential	ADJ
ajsl-1875	9	50	.	.	PUNCT
ajsl-1875	10	1	keywords	keyword	VERB
ajsl-1875	10	2	tax	tax	NOUN
ajsl-1875	10	3	,	,	PUNCT
ajsl-1875	10	4	taxpayer	taxpayer	NOUN
ajsl-1875	10	5	,	,	PUNCT
ajsl-1875	10	6	qardho	qardho	PROPN
ajsl-1875	10	7	1	1	NUM
ajsl-1875	10	8	institute	institute	NOUN
ajsl-1875	10	9	for	for	ADP
ajsl-1875	10	10	policy	policy	NOUN
ajsl-1875	10	11	research	research	NOUN
ajsl-1875	10	12	and	and	CCONJ
ajsl-1875	10	13	dialogue	dialogue	NOUN
ajsl-1875	10	14	(	(	PUNCT
ajsl-1875	10	15	iprd	iprd	NOUN
ajsl-1875	10	16	)	)	PUNCT
ajsl-1875	10	17	,	,	PUNCT
ajsl-1875	10	18	somalia	somalia	PROPN
ajsl-1875	10	19	2	2	NUM
ajsl-1875	10	20	agricultural	agricultural	ADJ
ajsl-1875	10	21	consultant	consultant	NOUN
ajsl-1875	10	22	and	and	CCONJ
ajsl-1875	10	23	tenders	tender	NOUN
ajsl-1875	10	24	centre	centre	NOUN
ajsl-1875	10	25	(	(	PUNCT
ajsl-1875	10	26	act	act	PROPN
ajsl-1875	10	27	)	)	PUNCT
ajsl-1875	10	28	,	,	PUNCT
ajsl-1875	10	29	somalia	somalia	PROPN
ajsl-1875	10	30	*	*	SYM
ajsl-1875	10	31	corresponding	correspond	VERB
ajsl-1875	10	32	author	author	NOUN
ajsl-1875	10	33	’s	’s	PART
ajsl-1875	10	34	e	e	NOUN
ajsl-1875	10	35	-	-	NOUN
ajsl-1875	10	36	mail	mail	NOUN
ajsl-1875	10	37	:	:	PUNCT
ajsl-1875	10	38	mahamud.shire10@gmail.com	mahamud.shire10@gmail.com	X
ajsl-1875	10	39	introduction	introduction	NOUN
ajsl-1875	10	40	around	around	ADP
ajsl-1875	10	41	the	the	DET
ajsl-1875	10	42	world	world	NOUN
ajsl-1875	10	43	tax	tax	NOUN
ajsl-1875	10	44	authorities	authority	NOUN
ajsl-1875	10	45	are	be	AUX
ajsl-1875	10	46	facing	face	VERB
ajsl-1875	10	47	the	the	DET
ajsl-1875	10	48	challenges	challenge	NOUN
ajsl-1875	10	49	of	of	ADP
ajsl-1875	10	50	fiscal	fiscal	ADJ
ajsl-1875	10	51	management	management	NOUN
ajsl-1875	10	52	pertaining	pertain	VERB
ajsl-1875	10	53	to	to	ADP
ajsl-1875	10	54	performance	performance	NOUN
ajsl-1875	10	55	in	in	ADP
ajsl-1875	10	56	the	the	DET
ajsl-1875	10	57	collection	collection	NOUN
ajsl-1875	10	58	of	of	ADP
ajsl-1875	10	59	tax	tax	NOUN
ajsl-1875	10	60	revenue	revenue	NOUN
ajsl-1875	10	61	.	.	PUNCT
ajsl-1875	11	1	the	the	DET
ajsl-1875	11	2	tax	tax	NOUN
ajsl-1875	11	3	non	non	NOUN
ajsl-1875	11	4	-	-	NOUN
ajsl-1875	11	5	compliance	compliance	NOUN
ajsl-1875	11	6	is	be	AUX
ajsl-1875	11	7	an	an	DET
ajsl-1875	11	8	attitudinal	attitudinal	ADJ
ajsl-1875	11	9	tendency	tendency	NOUN
ajsl-1875	11	10	of	of	ADP
ajsl-1875	11	11	taxpayers	taxpayer	NOUN
ajsl-1875	11	12	that	that	PRON
ajsl-1875	11	13	may	may	AUX
ajsl-1875	11	14	lead	lead	VERB
ajsl-1875	11	15	to	to	ADP
ajsl-1875	11	16	tax	tax	NOUN
ajsl-1875	11	17	behavior	behavior	NOUN
ajsl-1875	11	18	i.e.	i.e.	X
ajsl-1875	11	19	tax	tax	NOUN
ajsl-1875	11	20	avoidance	avoidance	NOUN
ajsl-1875	11	21	and/or	and/or	CCONJ
ajsl-1875	11	22	tax	tax	NOUN
ajsl-1875	11	23	evasion	evasion	NOUN
ajsl-1875	11	24	(	(	PUNCT
ajsl-1875	11	25	natrah2012).pakistan	natrah2012).pakistan	PROPN
ajsl-1875	11	26	is	be	AUX
ajsl-1875	11	27	an	an	DET
ajsl-1875	11	28	emerging	emerge	VERB
ajsl-1875	11	29	economy	economy	NOUN
ajsl-1875	11	30	and	and	CCONJ
ajsl-1875	11	31	faces	face	VERB
ajsl-1875	11	32	unique	unique	ADJ
ajsl-1875	11	33	tax	tax	NOUN
ajsl-1875	11	34	-	-	PUNCT
ajsl-1875	11	35	related	relate	VERB
ajsl-1875	11	36	challenges	challenge	NOUN
ajsl-1875	11	37	.	.	PUNCT
ajsl-1875	12	1	an	an	DET
ajsl-1875	12	2	international	international	ADJ
ajsl-1875	12	3	monetary	monetary	ADJ
ajsl-1875	12	4	fund	fund	NOUN
ajsl-1875	12	5	(	(	PUNCT
ajsl-1875	12	6	imf	imf	PROPN
ajsl-1875	12	7	)	)	PUNCT
ajsl-1875	12	8	working	work	VERB
ajsl-1875	12	9	paper	paper	NOUN
ajsl-1875	12	10	(	(	PUNCT
ajsl-1875	12	11	2016	2016	NUM
ajsl-1875	12	12	)	)	PUNCT
ajsl-1875	12	13	concluded	conclude	VERB
ajsl-1875	12	14	the	the	DET
ajsl-1875	12	15	challenges	challenge	NOUN
ajsl-1875	12	16	faced	face	VERB
ajsl-1875	12	17	by	by	ADP
ajsl-1875	12	18	pakistan	pakistan	PROPN
ajsl-1875	12	19	regarding	regard	VERB
ajsl-1875	12	20	tax	tax	NOUN
ajsl-1875	12	21	compliance	compliance	NOUN
ajsl-1875	12	22	;	;	PUNCT
ajsl-1875	12	23	firstly	firstly	ADV
ajsl-1875	12	24	;	;	PUNCT
ajsl-1875	12	25	according	accord	VERB
ajsl-1875	12	26	to	to	ADP
ajsl-1875	12	27	the	the	DET
ajsl-1875	12	28	data	datum	NOUN
ajsl-1875	12	29	compiled	compile	VERB
ajsl-1875	12	30	by	by	ADP
ajsl-1875	12	31	the	the	DET
ajsl-1875	12	32	federal	federal	PROPN
ajsl-1875	12	33	board	board	PROPN
ajsl-1875	12	34	of	of	ADP
ajsl-1875	12	35	revenue	revenue	NOUN
ajsl-1875	12	36	(	(	PUNCT
ajsl-1875	12	37	fbr	fbr	NOUN
ajsl-1875	12	38	)	)	PUNCT
ajsl-1875	12	39	and	and	CCONJ
ajsl-1875	12	40	the	the	DET
ajsl-1875	12	41	ministry	ministry	PROPN
ajsl-1875	12	42	of	of	ADP
ajsl-1875	12	43	finance	finance	PROPN
ajsl-1875	12	44	,	,	PUNCT
ajsl-1875	12	45	the	the	DET
ajsl-1875	12	46	number	number	NOUN
ajsl-1875	12	47	of	of	ADP
ajsl-1875	12	48	active	active	ADJ
ajsl-1875	12	49	individual	individual	ADJ
ajsl-1875	12	50	tax	tax	NOUN
ajsl-1875	12	51	filers	filer	NOUN
ajsl-1875	12	52	is	be	AUX
ajsl-1875	12	53	1,156,984	1,156,984	NUM
ajsl-1875	12	54	,	,	PUNCT
ajsl-1875	12	55	but	but	CCONJ
ajsl-1875	12	56	5,700,000	5,700,000	NUM
ajsl-1875	12	57	people	people	NOUN
ajsl-1875	12	58	are	be	AUX
ajsl-1875	12	59	reportedly	reportedly	ADV
ajsl-1875	12	60	earning	earn	VERB
ajsl-1875	12	61	above	above	ADP
ajsl-1875	12	62	the	the	DET
ajsl-1875	12	63	minimum	minimum	ADJ
ajsl-1875	12	64	taxable	taxable	ADJ
ajsl-1875	12	65	income	income	NOUN
ajsl-1875	12	66	threshold	threshold	NOUN
ajsl-1875	12	67	.	.	PUNCT
ajsl-1875	13	1	taxpayer	taxpayer	NOUN
ajsl-1875	13	2	compliance	compliance	NOUN
ajsl-1875	13	3	is	be	AUX
ajsl-1875	13	4	a	a	DET
ajsl-1875	13	5	taxpayer	taxpayer	NOUN
ajsl-1875	13	6	’s	’s	PART
ajsl-1875	13	7	behavior	behavior	NOUN
ajsl-1875	13	8	in	in	ADP
ajsl-1875	13	9	carrying	carry	VERB
ajsl-1875	13	10	out	out	ADP
ajsl-1875	13	11	tax	tax	NOUN
ajsl-1875	13	12	obligations	obligation	NOUN
ajsl-1875	13	13	by	by	ADP
ajsl-1875	13	14	applicable	applicable	ADJ
ajsl-1875	13	15	regulations	regulation	NOUN
ajsl-1875	13	16	.	.	PUNCT
ajsl-1875	14	1	the	the	DET
ajsl-1875	14	2	level	level	NOUN
ajsl-1875	14	3	of	of	ADP
ajsl-1875	14	4	taxpayer	taxpayer	NOUN
ajsl-1875	14	5	compliance	compliance	NOUN
ajsl-1875	14	6	is	be	AUX
ajsl-1875	14	7	an	an	DET
ajsl-1875	14	8	essential	essential	ADJ
ajsl-1875	14	9	factor	factor	NOUN
ajsl-1875	14	10	in	in	ADP
ajsl-1875	14	11	the	the	DET
ajsl-1875	14	12	realization	realization	NOUN
ajsl-1875	14	13	of	of	ADP
ajsl-1875	14	14	the	the	DET
ajsl-1875	14	15	tax	tax	NOUN
ajsl-1875	14	16	revenue	revenue	NOUN
ajsl-1875	14	17	target	target	NOUN
ajsl-1875	14	18	.	.	PUNCT
ajsl-1875	15	1	the	the	DET
ajsl-1875	15	2	realization	realization	NOUN
ajsl-1875	15	3	of	of	ADP
ajsl-1875	15	4	tax	tax	NOUN
ajsl-1875	15	5	revenue	revenue	NOUN
ajsl-1875	15	6	is	be	AUX
ajsl-1875	15	7	one	one	NUM
ajsl-1875	15	8	of	of	ADP
ajsl-1875	15	9	the	the	DET
ajsl-1875	15	10	main	main	ADJ
ajsl-1875	15	11	problems	problem	NOUN
ajsl-1875	15	12	in	in	ADP
ajsl-1875	15	13	taxation	taxation	NOUN
ajsl-1875	15	14	in	in	ADP
ajsl-1875	15	15	indonesia	indonesia	PROPN
ajsl-1875	15	16	.	.	PUNCT
ajsl-1875	16	1	this	this	DET
ajsl-1875	16	2	problem	problem	NOUN
ajsl-1875	16	3	is	be	AUX
ajsl-1875	16	4	about	about	ADP
ajsl-1875	16	5	the	the	DET
ajsl-1875	16	6	tax	tax	NOUN
ajsl-1875	16	7	ratio	ratio	NOUN
ajsl-1875	16	8	in	in	ADP
ajsl-1875	16	9	indonesia	indonesia	PROPN
ajsl-1875	16	10	,	,	PUNCT
ajsl-1875	16	11	which	which	PRON
ajsl-1875	16	12	is	be	AUX
ajsl-1875	16	13	still	still	ADV
ajsl-1875	16	14	considered	consider	VERB
ajsl-1875	16	15	low	low	ADJ
ajsl-1875	16	16	below	below	ADP
ajsl-1875	16	17	the	the	DET
ajsl-1875	16	18	standard	standard	NOUN
ajsl-1875	16	19	.	.	PUNCT
ajsl-1875	17	1	it	it	PRON
ajsl-1875	17	2	is	be	AUX
ajsl-1875	17	3	indicated	indicate	VERB
ajsl-1875	17	4	by	by	ADP
ajsl-1875	17	5	the	the	DET
ajsl-1875	17	6	tax	tax	NOUN
ajsl-1875	17	7	ratio	ratio	NOUN
ajsl-1875	17	8	,	,	PUNCT
ajsl-1875	17	9	which	which	PRON
ajsl-1875	17	10	has	have	AUX
ajsl-1875	17	11	fluctuated	fluctuate	VERB
ajsl-1875	17	12	over	over	ADP
ajsl-1875	17	13	the	the	DET
ajsl-1875	17	14	last	last	ADJ
ajsl-1875	17	15	5	5	NUM
ajsl-1875	17	16	years	year	NOUN
ajsl-1875	17	17	(	(	PUNCT
ajsl-1875	17	18	2014	2014	NUM
ajsl-1875	17	19	-	-	SYM
ajsl-1875	17	20	2017	2017	NUM
ajsl-1875	17	21	)	)	PUNCT
ajsl-1875	17	22	.	.	PUNCT
ajsl-1875	18	1	in	in	ADP
ajsl-1875	18	2	2014	2014	NUM
ajsl-1875	18	3	the	the	DET
ajsl-1875	18	4	tax	tax	NOUN
ajsl-1875	18	5	ratio	ratio	NOUN
ajsl-1875	18	6	was	be	AUX
ajsl-1875	18	7	relatively	relatively	ADV
ajsl-1875	18	8	high	high	ADJ
ajsl-1875	18	9	,	,	PUNCT
ajsl-1875	18	10	up	up	ADV
ajsl-1875	18	11	to	to	PART
ajsl-1875	18	12	13.7	13.7	NUM
ajsl-1875	18	13	%	%	NOUN
ajsl-1875	18	14	.	.	PUNCT
ajsl-1875	19	1	in	in	ADP
ajsl-1875	19	2	2015	2015	NUM
ajsl-1875	19	3	it	it	PRON
ajsl-1875	19	4	was	be	AUX
ajsl-1875	19	5	at	at	ADP
ajsl-1875	19	6	11.6	11.6	NUM
ajsl-1875	19	7	,	,	PUNCT
ajsl-1875	19	8	and	and	CCONJ
ajsl-1875	19	9	in	in	ADP
ajsl-1875	19	10	2016	2016	NUM
ajsl-1875	19	11	it	it	PRON
ajsl-1875	19	12	fell	fall	VERB
ajsl-1875	19	13	again	again	ADV
ajsl-1875	19	14	to	to	ADP
ajsl-1875	19	15	10.8	10.8	NUM
ajsl-1875	19	16	until	until	ADP
ajsl-1875	19	17	,	,	PUNCT
ajsl-1875	19	18	in	in	ADP
ajsl-1875	19	19	2017	2017	NUM
ajsl-1875	19	20	,	,	PUNCT
ajsl-1875	19	21	it	it	PRON
ajsl-1875	19	22	reached	reach	VERB
ajsl-1875	19	23	10.7	10.7	NUM
ajsl-1875	19	24	.	.	PUNCT
ajsl-1875	20	1	although	although	SCONJ
ajsl-1875	20	2	in	in	ADP
ajsl-1875	20	3	2018	2018	NUM
ajsl-1875	20	4	the	the	DET
ajsl-1875	20	5	tax	tax	NOUN
ajsl-1875	20	6	ratio	ratio	NOUN
ajsl-1875	20	7	increased	increase	VERB
ajsl-1875	20	8	by	by	ADP
ajsl-1875	20	9	0.1	0.1	NUM
ajsl-1875	20	10	%	%	NOUN
ajsl-1875	20	11	compared	compare	VERB
ajsl-1875	20	12	to	to	ADP
ajsl-1875	20	13	the	the	DET
ajsl-1875	20	14	previous	previous	ADJ
ajsl-1875	20	15	year	year	NOUN
ajsl-1875	20	16	,	,	PUNCT
ajsl-1875	20	17	which	which	PRON
ajsl-1875	20	18	was	be	AUX
ajsl-1875	20	19	11.5	11.5	NUM
ajsl-1875	20	20	%	%	NOUN
ajsl-1875	20	21	,	,	PUNCT
ajsl-1875	20	22	and	and	CCONJ
ajsl-1875	20	23	in	in	ADP
ajsl-1875	20	24	2019	2019	NUM
ajsl-1875	20	25	it	it	PRON
ajsl-1875	20	26	was	be	AUX
ajsl-1875	20	27	11.9	11.9	NUM
ajsl-1875	20	28	%	%	NOUN
ajsl-1875	20	29	,	,	PUNCT
ajsl-1875	20	30	this	this	DET
ajsl-1875	20	31	figure	figure	NOUN
ajsl-1875	20	32	is	be	AUX
ajsl-1875	20	33	still	still	ADV
ajsl-1875	20	34	far	far	ADV
ajsl-1875	20	35	from	from	ADP
ajsl-1875	20	36	the	the	DET
ajsl-1875	20	37	global	global	ADJ
ajsl-1875	20	38	standard	standard	NOUN
ajsl-1875	20	39	of	of	ADP
ajsl-1875	20	40	15	15	NUM
ajsl-1875	20	41	%	%	NOUN
ajsl-1875	20	42	(	(	PUNCT
ajsl-1875	20	43	financial	financial	ADJ
ajsl-1875	20	44	media	medium	NOUN
ajsl-1875	20	45	,	,	PUNCT
ajsl-1875	20	46	2019	2019	NUM
ajsl-1875	20	47	)	)	PUNCT
ajsl-1875	20	48	.	.	PUNCT
ajsl-1875	21	1	thus	thus	ADV
ajsl-1875	21	2	,	,	PUNCT
ajsl-1875	21	3	this	this	PRON
ajsl-1875	21	4	reflects	reflect	VERB
ajsl-1875	21	5	the	the	DET
ajsl-1875	21	6	low	low	ADJ
ajsl-1875	21	7	level	level	NOUN
ajsl-1875	21	8	of	of	ADP
ajsl-1875	21	9	taxpayer	taxpayer	NOUN
ajsl-1875	21	10	compliance	compliance	NOUN
ajsl-1875	21	11	in	in	ADP
ajsl-1875	21	12	fulfilling	fulfil	VERB
ajsl-1875	21	13	their	their	PRON
ajsl-1875	21	14	tax	tax	NOUN
ajsl-1875	21	15	obligations	obligation	NOUN
ajsl-1875	21	16	.	.	PUNCT
ajsl-1875	22	1	the	the	DET
ajsl-1875	22	2	south	south	PROPN
ajsl-1875	22	3	africa	africa	PROPN
ajsl-1875	22	4	tax	tax	NOUN
ajsl-1875	22	5	environment	environment	NOUN
ajsl-1875	22	6	is	be	AUX
ajsl-1875	22	7	characterized	characterize	VERB
ajsl-1875	22	8	by	by	ADP
ajsl-1875	22	9	a	a	DET
ajsl-1875	22	10	variety	variety	NOUN
ajsl-1875	22	11	of	of	ADP
ajsl-1875	22	12	legislations	legislation	NOUN
ajsl-1875	22	13	meant	mean	VERB
ajsl-1875	22	14	to	to	PART
ajsl-1875	22	15	protect	protect	VERB
ajsl-1875	22	16	the	the	DET
ajsl-1875	22	17	country	country	NOUN
ajsl-1875	22	18	’s	’s	PART
ajsl-1875	22	19	fiscus	fiscus	NOUN
ajsl-1875	22	20	and	and	CCONJ
ajsl-1875	22	21	the	the	DET
ajsl-1875	22	22	taxpayers	taxpayer	NOUN
ajsl-1875	22	23	.	.	PUNCT
ajsl-1875	23	1	sars	sar	NOUN
ajsl-1875	23	2	(	(	PUNCT
ajsl-1875	23	3	who	who	PRON
ajsl-1875	23	4	pays	pay	VERB
ajsl-1875	23	5	tax	tax	NOUN
ajsl-1875	23	6	?	?	PUNCT
ajsl-1875	23	7	,	,	PUNCT
ajsl-1875	23	8	2015	2015	NUM
ajsl-1875	23	9	)	)	PUNCT
ajsl-1875	23	10	lists	list	VERB
ajsl-1875	23	11	categories	category	NOUN
ajsl-1875	23	12	of	of	ADP
ajsl-1875	23	13	taxpayers	taxpayer	NOUN
ajsl-1875	23	14	who	who	PRON
ajsl-1875	23	15	must	must	AUX
ajsl-1875	23	16	pay	pay	VERB
ajsl-1875	23	17	income	income	NOUN
ajsl-1875	23	18	tax	tax	NOUN
ajsl-1875	23	19	which	which	PRON
ajsl-1875	23	20	includes	include	VERB
ajsl-1875	23	21	taxable	taxable	ADJ
ajsl-1875	23	22	income	income	NOUN
ajsl-1875	23	23	from	from	ADP
ajsl-1875	23	24	salaries	salary	NOUN
ajsl-1875	23	25	,	,	PUNCT
ajsl-1875	23	26	commissions	commission	NOUN
ajsl-1875	23	27	,	,	PUNCT
ajsl-1875	23	28	fees	fee	NOUN
ajsl-1875	23	29	and	and	CCONJ
ajsl-1875	23	30	other	other	ADJ
ajsl-1875	23	31	sources	source	NOUN
ajsl-1875	23	32	.	.	PUNCT
ajsl-1875	24	1	corporate	corporate	ADJ
ajsl-1875	24	2	tax	tax	NOUN
ajsl-1875	24	3	is	be	AUX
ajsl-1875	24	4	paid	pay	VERB
ajsl-1875	24	5	by	by	ADP
ajsl-1875	24	6	companies	company	NOUN
ajsl-1875	24	7	,	,	PUNCT
ajsl-1875	24	8	close	close	ADJ
ajsl-1875	24	9	corporations	corporation	NOUN
ajsl-1875	24	10	and	and	CCONJ
ajsl-1875	24	11	trusts	trust	NOUN
ajsl-1875	24	12	on	on	ADP
ajsl-1875	24	13	their	their	PRON
ajsl-1875	24	14	annual	annual	ADJ
ajsl-1875	24	15	income	income	NOUN
ajsl-1875	24	16	.	.	PUNCT
ajsl-1875	25	1	income	income	NOUN
ajsl-1875	25	2	tax	tax	NOUN
ajsl-1875	25	3	(	(	PUNCT
ajsl-1875	25	4	personal	personal	ADJ
ajsl-1875	25	5	and	and	CCONJ
ajsl-1875	25	6	corporate	corporate	ADJ
ajsl-1875	25	7	)	)	PUNCT
ajsl-1875	25	8	is	be	AUX
ajsl-1875	25	9	regarded	regard	VERB
ajsl-1875	25	10	as	as	ADP
ajsl-1875	25	11	a	a	DET
ajsl-1875	25	12	major	major	ADJ
ajsl-1875	25	13	part	part	NOUN
ajsl-1875	25	14	of	of	ADP
ajsl-1875	25	15	the	the	DET
ajsl-1875	25	16	fiscus	fiscus	NOUN
ajsl-1875	25	17	.	.	PUNCT
ajsl-1875	26	1	the	the	DET
ajsl-1875	26	2	legal	legal	ADJ
ajsl-1875	26	3	taxation	taxation	NOUN
ajsl-1875	26	4	history	history	NOUN
ajsl-1875	26	5	of	of	ADP
ajsl-1875	26	6	somalia	somalia	PROPN
ajsl-1875	26	7	began	begin	VERB
ajsl-1875	26	8	in	in	ADP
ajsl-1875	26	9	the	the	DET
ajsl-1875	26	10	colonial	colonial	ADJ
ajsl-1875	26	11	era	era	NOUN
ajsl-1875	26	12	,	,	PUNCT
ajsl-1875	26	13	with	with	ADP
ajsl-1875	26	14	italy	italy	PROPN
ajsl-1875	26	15	and	and	CCONJ
ajsl-1875	26	16	britain	britain	PROPN
ajsl-1875	26	17	taxing	tax	VERB
ajsl-1875	26	18	the	the	DET
ajsl-1875	26	19	northern	northern	ADJ
ajsl-1875	26	20	and	and	CCONJ
ajsl-1875	26	21	southern	southern	ADJ
ajsl-1875	26	22	regions	region	NOUN
ajsl-1875	26	23	of	of	ADP
ajsl-1875	26	24	the	the	DET
ajsl-1875	26	25	country	country	NOUN
ajsl-1875	26	26	differently	differently	ADV
ajsl-1875	26	27	.	.	PUNCT
ajsl-1875	27	1	most	most	ADJ
ajsl-1875	27	2	of	of	ADP
ajsl-1875	27	3	the	the	DET
ajsl-1875	27	4	tax	tax	NOUN
ajsl-1875	27	5	laws	law	NOUN
ajsl-1875	27	6	they	they	PRON
ajsl-1875	27	7	introduced	introduce	VERB
ajsl-1875	27	8	are	be	AUX
ajsl-1875	27	9	now	now	ADV
ajsl-1875	27	10	outdated	outdated	ADJ
ajsl-1875	27	11	and	and	CCONJ
ajsl-1875	27	12	either	either	CCONJ
ajsl-1875	27	13	need	need	VERB
ajsl-1875	27	14	to	to	PART
ajsl-1875	27	15	be	be	AUX
ajsl-1875	27	16	amended	amend	VERB
ajsl-1875	27	17	or	or	CCONJ
ajsl-1875	27	18	replaced	replace	VERB
ajsl-1875	27	19	with	with	ADP
ajsl-1875	27	20	new	new	ADJ
ajsl-1875	27	21	ones	one	NOUN
ajsl-1875	27	22	so	so	SCONJ
ajsl-1875	27	23	that	that	SCONJ
ajsl-1875	27	24	modern	modern	ADJ
ajsl-1875	27	25	features	feature	NOUN
ajsl-1875	27	26	can	can	AUX
ajsl-1875	27	27	be	be	AUX
ajsl-1875	27	28	included	include	VERB
ajsl-1875	27	29	.	.	PUNCT
ajsl-1875	28	1	in	in	ADP
ajsl-1875	28	2	addition	addition	NOUN
ajsl-1875	28	3	,	,	PUNCT
ajsl-1875	28	4	under	under	ADP
ajsl-1875	28	5	the	the	DET
ajsl-1875	28	6	military	military	ADJ
ajsl-1875	28	7	regime	regime	NOUN
ajsl-1875	28	8	of	of	ADP
ajsl-1875	28	9	siad	siad	PROPN
ajsl-1875	28	10	barre	barre	PROPN
ajsl-1875	28	11	,	,	PUNCT
ajsl-1875	28	12	the	the	DET
ajsl-1875	28	13	economy	economy	NOUN
ajsl-1875	28	14	was	be	AUX
ajsl-1875	28	15	under	under	ADP
ajsl-1875	28	16	the	the	DET
ajsl-1875	28	17	command	command	NOUN
ajsl-1875	28	18	and	and	CCONJ
ajsl-1875	28	19	control	control	NOUN
ajsl-1875	28	20	of	of	ADP
ajsl-1875	28	21	the	the	DET
ajsl-1875	28	22	state	state	NOUN
ajsl-1875	28	23	,	,	PUNCT
ajsl-1875	28	24	and	and	CCONJ
ajsl-1875	28	25	there	there	PRON
ajsl-1875	28	26	were	be	VERB
ajsl-1875	28	27	fewer	few	ADJ
ajsl-1875	28	28	private	private	ADJ
ajsl-1875	28	29	sectors	sector	NOUN
ajsl-1875	28	30	companies	company	NOUN
ajsl-1875	28	31	in	in	ADP
ajsl-1875	28	32	certain	certain	ADJ
ajsl-1875	28	33	sectors	sector	NOUN
ajsl-1875	28	34	.	.	PUNCT
ajsl-1875	29	1	the	the	DET
ajsl-1875	29	2	situation	situation	NOUN
ajsl-1875	29	3	continued	continue	VERB
ajsl-1875	29	4	in	in	ADP
ajsl-1875	29	5	same	same	ADJ
ajsl-1875	29	6	way	way	NOUN
ajsl-1875	29	7	until	until	ADP
ajsl-1875	29	8	1991	1991	NUM
ajsl-1875	29	9	,	,	PUNCT
ajsl-1875	29	10	when	when	SCONJ
ajsl-1875	29	11	the	the	DET
ajsl-1875	29	12	somali	somali	PROPN
ajsl-1875	29	13	.	.	PUNCT
ajsl-1875	30	1	pa	pa	PROPN
ajsl-1875	30	2	ge	ge	PROPN
ajsl-1875	30	3	45	45	NUM
ajsl-1875	30	4	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-1875	30	5	am	am	NOUN
ajsl-1875	30	6	.	.	PUNCT
ajsl-1875	31	1	j.	j.	PROPN
ajsl-1875	31	2	soc	soc	PROPN
ajsl-1875	31	3	.	.	PUNCT
ajsl-1875	32	1	l.	l.	PROPN
ajsl-1875	32	2	2(2	2(2	NUM
ajsl-1875	32	3	)	)	PUNCT
ajsl-1875	32	4	44	44	NUM
ajsl-1875	32	5	-	-	SYM
ajsl-1875	32	6	50	50	NUM
ajsl-1875	32	7	,	,	PUNCT
ajsl-1875	32	8	2023	2023	NUM
ajsl-1875	32	9	civil	civil	ADJ
ajsl-1875	32	10	war	war	NOUN
ajsl-1875	32	11	broke	break	VERB
ajsl-1875	32	12	out	out	ADP
ajsl-1875	32	13	,	,	PUNCT
ajsl-1875	32	14	somalia	somalia	PROPN
ajsl-1875	32	15	,	,	PUNCT
ajsl-1875	32	16	like	like	ADP
ajsl-1875	32	17	other	other	ADJ
ajsl-1875	32	18	african	african	ADJ
ajsl-1875	32	19	countries	country	NOUN
ajsl-1875	32	20	,	,	PUNCT
ajsl-1875	32	21	faces	face	VERB
ajsl-1875	32	22	multiple	multiple	ADJ
ajsl-1875	32	23	constraints	constraint	NOUN
ajsl-1875	32	24	,	,	PUNCT
ajsl-1875	32	25	including	include	VERB
ajsl-1875	32	26	a	a	DET
ajsl-1875	32	27	lack	lack	NOUN
ajsl-1875	32	28	of	of	ADP
ajsl-1875	32	29	resources	resource	NOUN
ajsl-1875	32	30	with	with	ADP
ajsl-1875	32	31	which	which	PRON
ajsl-1875	32	32	to	to	PART
ajsl-1875	32	33	provide	provide	VERB
ajsl-1875	32	34	much	much	ADV
ajsl-1875	32	35	-	-	PUNCT
ajsl-1875	32	36	needed	need	VERB
ajsl-1875	32	37	public	public	ADJ
ajsl-1875	32	38	goods	good	NOUN
ajsl-1875	32	39	and	and	CCONJ
ajsl-1875	32	40	services	service	NOUN
ajsl-1875	32	41	.	.	PUNCT
ajsl-1875	33	1	the	the	DET
ajsl-1875	33	2	government	government	NOUN
ajsl-1875	33	3	’s	’s	PART
ajsl-1875	33	4	ability	ability	NOUN
ajsl-1875	33	5	to	to	PART
ajsl-1875	33	6	raise	raise	VERB
ajsl-1875	33	7	revenue	revenue	NOUN
ajsl-1875	33	8	is	be	AUX
ajsl-1875	33	9	weak	weak	ADJ
ajsl-1875	33	10	due	due	ADP
ajsl-1875	33	11	to	to	ADP
ajsl-1875	33	12	its	its	PRON
ajsl-1875	33	13	application	application	NOUN
ajsl-1875	33	14	of	of	ADP
ajsl-1875	33	15	unsuitable	unsuitable	ADJ
ajsl-1875	33	16	,	,	PUNCT
ajsl-1875	33	17	old	old	ADJ
ajsl-1875	33	18	tax	tax	NOUN
ajsl-1875	33	19	systems	system	NOUN
ajsl-1875	33	20	,	,	PUNCT
ajsl-1875	33	21	and	and	CCONJ
ajsl-1875	33	22	its	its	PRON
ajsl-1875	33	23	lack	lack	NOUN
ajsl-1875	33	24	of	of	ADP
ajsl-1875	33	25	modern	modern	ADJ
ajsl-1875	33	26	tax	tax	NOUN
ajsl-1875	33	27	laws	law	NOUN
ajsl-1875	33	28	,	,	PUNCT
ajsl-1875	33	29	procedures	procedure	NOUN
ajsl-1875	33	30	and	and	CCONJ
ajsl-1875	33	31	ict	ict	NOUN
ajsl-1875	33	32	equipment	equipment	NOUN
ajsl-1875	33	33	.	.	PUNCT
ajsl-1875	34	1	as	as	SCONJ
ajsl-1875	34	2	discussed	discuss	VERB
ajsl-1875	34	3	by	by	ADP
ajsl-1875	34	4	isak	isak	PROPN
ajsl-1875	34	5	(	(	PUNCT
ajsl-1875	34	6	2018	2018	NUM
ajsl-1875	34	7	)	)	PUNCT
ajsl-1875	34	8	,	,	PUNCT
ajsl-1875	34	9	some	some	PRON
ajsl-1875	34	10	of	of	ADP
ajsl-1875	34	11	the	the	DET
ajsl-1875	34	12	challenges	challenge	NOUN
ajsl-1875	34	13	that	that	PRON
ajsl-1875	34	14	somalia	somalia	PROPN
ajsl-1875	34	15	faces	face	NOUN
ajsl-1875	34	16	are	be	AUX
ajsl-1875	34	17	dealing	deal	VERB
ajsl-1875	34	18	with	with	ADP
ajsl-1875	34	19	“	"	PUNCT
ajsl-1875	34	20	hardto	hardto	ADJ
ajsl-1875	34	21	-	-	PUNCT
ajsl-1875	34	22	tax	tax	NOUN
ajsl-1875	34	23	”	"	PUNCT
ajsl-1875	34	24	sectors	sector	NOUN
ajsl-1875	34	25	,	,	PUNCT
ajsl-1875	34	26	poor	poor	ADJ
ajsl-1875	34	27	administrative	administrative	ADJ
ajsl-1875	34	28	capacity	capacity	NOUN
ajsl-1875	34	29	,	,	PUNCT
ajsl-1875	34	30	insecurity	insecurity	NOUN
ajsl-1875	34	31	and	and	CCONJ
ajsl-1875	34	32	political	political	ADJ
ajsl-1875	34	33	instability	instability	NOUN
ajsl-1875	34	34	,	,	PUNCT
ajsl-1875	34	35	the	the	DET
ajsl-1875	34	36	incomplete	incomplete	ADJ
ajsl-1875	34	37	transition	transition	NOUN
ajsl-1875	34	38	to	to	ADP
ajsl-1875	34	39	the	the	DET
ajsl-1875	34	40	federal	federal	ADJ
ajsl-1875	34	41	system	system	NOUN
ajsl-1875	34	42	,	,	PUNCT
ajsl-1875	34	43	outdated	outdated	ADJ
ajsl-1875	34	44	laws	law	NOUN
ajsl-1875	34	45	and	and	CCONJ
ajsl-1875	34	46	the	the	DET
ajsl-1875	34	47	poor	poor	ADJ
ajsl-1875	34	48	enforcement	enforcement	NOUN
ajsl-1875	34	49	of	of	ADP
ajsl-1875	34	50	those	those	DET
ajsl-1875	34	51	laws	law	NOUN
ajsl-1875	34	52	,	,	PUNCT
ajsl-1875	34	53	and	and	CCONJ
ajsl-1875	34	54	customs	custom	NOUN
ajsl-1875	34	55	-	-	PUNCT
ajsl-1875	34	56	related	relate	VERB
ajsl-1875	34	57	problem	problem	NOUN
ajsl-1875	34	58	.	.	PUNCT
ajsl-1875	35	1	the	the	DET
ajsl-1875	35	2	most	most	ADV
ajsl-1875	35	3	important	important	ADJ
ajsl-1875	35	4	thing	thing	NOUN
ajsl-1875	35	5	in	in	ADP
ajsl-1875	35	6	tax	tax	NOUN
ajsl-1875	35	7	collection	collection	NOUN
ajsl-1875	35	8	is	be	AUX
ajsl-1875	35	9	that	that	SCONJ
ajsl-1875	35	10	there	there	PRON
ajsl-1875	35	11	must	must	AUX
ajsl-1875	35	12	be	be	AUX
ajsl-1875	35	13	taxpayer	taxpayer	NOUN
ajsl-1875	35	14	compliance	compliance	NOUN
ajsl-1875	35	15	in	in	ADP
ajsl-1875	35	16	paying	pay	VERB
ajsl-1875	35	17	tax	tax	NOUN
ajsl-1875	35	18	obligations	obligation	NOUN
ajsl-1875	35	19	.	.	PUNCT
ajsl-1875	36	1	compliance	compliance	NOUN
ajsl-1875	36	2	with	with	ADP
ajsl-1875	36	3	paying	pay	VERB
ajsl-1875	36	4	tax	tax	NOUN
ajsl-1875	36	5	(	(	PUNCT
ajsl-1875	36	6	tax	tax	NOUN
ajsl-1875	36	7	compliance	compliance	NOUN
ajsl-1875	36	8	)	)	PUNCT
ajsl-1875	36	9	is	be	AUX
ajsl-1875	36	10	that	that	SCONJ
ajsl-1875	36	11	taxpayers	taxpayer	NOUN
ajsl-1875	36	12	have	have	VERB
ajsl-1875	36	13	a	a	DET
ajsl-1875	36	14	willingness	willingness	NOUN
ajsl-1875	36	15	to	to	PART
ajsl-1875	36	16	meet	meet	VERB
ajsl-1875	36	17	their	their	PRON
ajsl-1875	36	18	tax	tax	NOUN
ajsl-1875	36	19	obligations	obligation	NOUN
ajsl-1875	36	20	in	in	ADP
ajsl-1875	36	21	accordance	accordance	NOUN
ajsl-1875	36	22	with	with	ADP
ajsl-1875	36	23	applicable	applicable	ADJ
ajsl-1875	36	24	regulations	regulation	NOUN
ajsl-1875	36	25	without	without	ADP
ajsl-1875	36	26	the	the	DET
ajsl-1875	36	27	need	need	NOUN
ajsl-1875	36	28	for	for	ADP
ajsl-1875	36	29	inspection	inspection	NOUN
ajsl-1875	36	30	,	,	PUNCT
ajsl-1875	36	31	careful	careful	ADJ
ajsl-1875	36	32	investigation	investigation	NOUN
ajsl-1875	36	33	,	,	PUNCT
ajsl-1875	36	34	warning	warning	NOUN
ajsl-1875	36	35	,	,	PUNCT
ajsl-1875	36	36	or	or	CCONJ
ajsl-1875	36	37	threat	threat	NOUN
ajsl-1875	36	38	and	and	CCONJ
ajsl-1875	36	39	the	the	DET
ajsl-1875	36	40	application	application	NOUN
ajsl-1875	36	41	of	of	ADP
ajsl-1875	36	42	sanctions	sanction	NOUN
ajsl-1875	36	43	both	both	CCONJ
ajsl-1875	36	44	legal	legal	ADJ
ajsl-1875	36	45	and	and	CCONJ
ajsl-1875	36	46	administrative	administrative	ADJ
ajsl-1875	36	47	(	(	PUNCT
ajsl-1875	36	48	simon	simon	PROPN
ajsl-1875	36	49	james	james	PROPN
ajsl-1875	36	50	et	et	PROPN
ajsl-1875	36	51	al	al	PROPN
ajsl-1875	36	52	.	.	PROPN
ajsl-1875	36	53	,	,	PUNCT
ajsl-1875	36	54	2019	2019	NUM
ajsl-1875	36	55	)	)	PUNCT
ajsl-1875	36	56	.	.	PUNCT
ajsl-1875	37	1	considering	consider	VERB
ajsl-1875	37	2	that	that	SCONJ
ajsl-1875	37	3	taxpayer	taxpayer	NOUN
ajsl-1875	37	4	compliance	compliance	NOUN
ajsl-1875	37	5	is	be	AUX
ajsl-1875	37	6	an	an	DET
ajsl-1875	37	7	important	important	ADJ
ajsl-1875	37	8	and	and	CCONJ
ajsl-1875	37	9	main	main	ADJ
ajsl-1875	37	10	factor	factor	NOUN
ajsl-1875	37	11	for	for	ADP
ajsl-1875	37	12	increasing	increase	VERB
ajsl-1875	37	13	tax	tax	NOUN
ajsl-1875	37	14	revenue	revenue	NOUN
ajsl-1875	37	15	,	,	PUNCT
ajsl-1875	37	16	it	it	PRON
ajsl-1875	37	17	is	be	AUX
ajsl-1875	37	18	necessary	necessary	ADJ
ajsl-1875	37	19	to	to	PART
ajsl-1875	37	20	continuously	continuously	ADV
ajsl-1875	37	21	examine	examine	VERB
ajsl-1875	37	22	what	what	PRON
ajsl-1875	37	23	factors	factor	NOUN
ajsl-1875	37	24	influence	influence	VERB
ajsl-1875	37	25	tax	tax	NOUN
ajsl-1875	37	26	compliance	compliance	NOUN
ajsl-1875	37	27	,	,	PUNCT
ajsl-1875	37	28	especially	especially	ADV
ajsl-1875	37	29	individual	individual	ADJ
ajsl-1875	37	30	taxpayers	taxpayer	NOUN
ajsl-1875	37	31	.	.	PUNCT
ajsl-1875	38	1	moral	moral	ADJ
ajsl-1875	38	2	obligation	obligation	NOUN
ajsl-1875	38	3	is	be	AUX
ajsl-1875	38	4	another	another	DET
ajsl-1875	38	5	attempt	attempt	NOUN
ajsl-1875	38	6	to	to	PART
ajsl-1875	38	7	maximize	maximize	VERB
ajsl-1875	38	8	taxpayer	taxpayer	NOUN
ajsl-1875	38	9	compliance	compliance	NOUN
ajsl-1875	38	10	.	.	PUNCT
ajsl-1875	39	1	according	accord	VERB
ajsl-1875	39	2	to	to	ADP
ajsl-1875	39	3	ajzen	ajzen	PROPN
ajsl-1875	39	4	(	(	PUNCT
ajsl-1875	39	5	2002	2002	NUM
ajsl-1875	39	6	)	)	PUNCT
ajsl-1875	39	7	,	,	PUNCT
ajsl-1875	39	8	ethics	ethic	NOUN
ajsl-1875	39	9	,	,	PUNCT
ajsl-1875	39	10	principles	principle	NOUN
ajsl-1875	39	11	of	of	ADP
ajsl-1875	39	12	life	life	NOUN
ajsl-1875	39	13	,	,	PUNCT
ajsl-1875	39	14	feelings	feeling	NOUN
ajsl-1875	39	15	of	of	ADP
ajsl-1875	39	16	guilt	guilt	NOUN
ajsl-1875	39	17	are	be	AUX
ajsl-1875	39	18	moral	moral	ADJ
ajsl-1875	39	19	obligations	obligation	NOUN
ajsl-1875	39	20	that	that	PRON
ajsl-1875	39	21	each	each	DET
ajsl-1875	39	22	person	person	NOUN
ajsl-1875	39	23	has	have	VERB
ajsl-1875	39	24	in	in	ADP
ajsl-1875	39	25	carrying	carry	VERB
ajsl-1875	39	26	out	out	ADP
ajsl-1875	39	27	something	something	PRON
ajsl-1875	39	28	.	.	PUNCT
ajsl-1875	40	1	where	where	SCONJ
ajsl-1875	40	2	this	this	PRON
ajsl-1875	40	3	can	can	AUX
ajsl-1875	40	4	be	be	AUX
ajsl-1875	40	5	associated	associate	VERB
ajsl-1875	40	6	with	with	ADP
ajsl-1875	40	7	compliance	compliance	NOUN
ajsl-1875	40	8	with	with	ADP
ajsl-1875	40	9	taxpayers	taxpayer	NOUN
ajsl-1875	40	10	in	in	ADP
ajsl-1875	40	11	paying	pay	VERB
ajsl-1875	40	12	taxes	taxis	NOUN
ajsl-1875	40	13	.	.	PUNCT
ajsl-1875	41	1	this	this	PRON
ajsl-1875	41	2	is	be	AUX
ajsl-1875	41	3	in	in	ADP
ajsl-1875	41	4	line	line	NOUN
ajsl-1875	41	5	with	with	ADP
ajsl-1875	41	6	research	research	NOUN
ajsl-1875	41	7	conducted	conduct	VERB
ajsl-1875	41	8	by	by	ADP
ajsl-1875	41	9	aryati	aryati	NOUN
ajsl-1875	41	10	(	(	PUNCT
ajsl-1875	41	11	2012	2012	NUM
ajsl-1875	41	12	)	)	PUNCT
ajsl-1875	41	13	and	and	CCONJ
ajsl-1875	41	14	ishti	ishti	PROPN
ajsl-1875	41	15	(	(	PUNCT
ajsl-1875	41	16	2013	2013	NUM
ajsl-1875	41	17	)	)	PUNCT
ajsl-1875	41	18	where	where	SCONJ
ajsl-1875	41	19	the	the	DET
ajsl-1875	41	20	level	level	NOUN
ajsl-1875	41	21	of	of	ADP
ajsl-1875	41	22	tax	tax	NOUN
ajsl-1875	41	23	compliance	compliance	NOUN
ajsl-1875	41	24	will	will	AUX
ajsl-1875	41	25	be	be	AUX
ajsl-1875	41	26	higher	high	ADJ
ajsl-1875	41	27	when	when	SCONJ
ajsl-1875	41	28	taxpayers	taxpayer	NOUN
ajsl-1875	41	29	have	have	VERB
ajsl-1875	41	30	stronger	strong	ADJ
ajsl-1875	41	31	moral	moral	ADJ
ajsl-1875	41	32	obligations	obligation	NOUN
ajsl-1875	41	33	.	.	PUNCT
ajsl-1875	42	1	in	in	ADP
ajsl-1875	42	2	spite	spite	NOUN
ajsl-1875	42	3	of	of	ADP
ajsl-1875	42	4	compliance	compliance	NOUN
ajsl-1875	42	5	level	level	NOUN
ajsl-1875	42	6	of	of	ADP
ajsl-1875	42	7	individual	individual	ADJ
ajsl-1875	42	8	taxpayers	taxpayer	NOUN
ajsl-1875	42	9	in	in	ADP
ajsl-1875	42	10	qardho	qardho	NOUN
ajsl-1875	42	11	district	district	NOUN
ajsl-1875	42	12	are	be	AUX
ajsl-1875	42	13	not	not	PART
ajsl-1875	42	14	meet	meet	VERB
ajsl-1875	42	15	good	good	ADJ
ajsl-1875	42	16	moral	moral	ADJ
ajsl-1875	42	17	tax	tax	NOUN
ajsl-1875	42	18	administrations	administration	NOUN
ajsl-1875	42	19	,	,	PUNCT
ajsl-1875	42	20	that	that	PRON
ajsl-1875	42	21	may	may	AUX
ajsl-1875	42	22	cause	cause	VERB
ajsl-1875	42	23	the	the	DET
ajsl-1875	42	24	taxpayers	taxpayer	NOUN
ajsl-1875	42	25	to	to	PART
ajsl-1875	42	26	be	be	AUX
ajsl-1875	42	27	lack	lack	NOUN
ajsl-1875	42	28	of	of	ADP
ajsl-1875	42	29	coherent	coherent	ADJ
ajsl-1875	42	30	social	social	ADJ
ajsl-1875	42	31	contract	contract	NOUN
ajsl-1875	42	32	and	and	CCONJ
ajsl-1875	42	33	then	then	ADV
ajsl-1875	42	34	that	that	PRON
ajsl-1875	42	35	encourages	encourage	VERB
ajsl-1875	42	36	on	on	ADP
ajsl-1875	42	37	refuse	refuse	ADJ
ajsl-1875	42	38	paying	pay	VERB
ajsl-1875	42	39	taxes.at	taxes.at	PRON
ajsl-1875	42	40	the	the	DET
ajsl-1875	42	41	moment	moment	NOUN
ajsl-1875	42	42	the	the	DET
ajsl-1875	42	43	poor	poor	ADJ
ajsl-1875	42	44	tax	tax	NOUN
ajsl-1875	42	45	moral	moral	ADJ
ajsl-1875	42	46	system	system	NOUN
ajsl-1875	42	47	of	of	ADP
ajsl-1875	42	48	tax	tax	NOUN
ajsl-1875	42	49	administration	administration	NOUN
ajsl-1875	42	50	teams	team	NOUN
ajsl-1875	42	51	it	it	PRON
ajsl-1875	42	52	reported	report	VERB
ajsl-1875	42	53	that	that	PRON
ajsl-1875	42	54	may	may	AUX
ajsl-1875	42	55	lead	lead	VERB
ajsl-1875	42	56	non	non	ADJ
ajsl-1875	42	57	-	-	NOUN
ajsl-1875	42	58	compliance	compliance	NOUN
ajsl-1875	42	59	.	.	PUNCT
ajsl-1875	43	1	(	(	PUNCT
ajsl-1875	43	2	sagal	sagal	PROPN
ajsl-1875	43	3	et	et	PROPN
ajsl-1875	43	4	al	al	PROPN
ajsl-1875	43	5	.	.	PUNCT
ajsl-1875	43	6	,2020).with	,2020).with	PUNCT
ajsl-1875	44	1	this	this	DET
ajsl-1875	44	2	problem	problem	NOUN
ajsl-1875	44	3	the	the	DET
ajsl-1875	44	4	tax	tax	NOUN
ajsl-1875	44	5	administration	administration	NOUN
ajsl-1875	44	6	teams	team	NOUN
ajsl-1875	44	7	faces	face	VERB
ajsl-1875	44	8	more	more	ADJ
ajsl-1875	44	9	challenges	challenge	NOUN
ajsl-1875	44	10	as	as	SCONJ
ajsl-1875	44	11	affect	affect	VERB
ajsl-1875	44	12	evasion	evasion	NOUN
ajsl-1875	44	13	taxes	taxis	NOUN
ajsl-1875	44	14	,	,	PUNCT
ajsl-1875	44	15	corruption	corruption	NOUN
ajsl-1875	44	16	,	,	PUNCT
ajsl-1875	44	17	lower	low	ADJ
ajsl-1875	44	18	of	of	ADP
ajsl-1875	44	19	income	income	NOUN
ajsl-1875	44	20	level	level	NOUN
ajsl-1875	44	21	,	,	PUNCT
ajsl-1875	44	22	administration	administration	NOUN
ajsl-1875	44	23	sanctions	sanction	NOUN
ajsl-1875	44	24	and	and	CCONJ
ajsl-1875	44	25	lack	lack	NOUN
ajsl-1875	44	26	of	of	ADP
ajsl-1875	44	27	accountability	accountability	NOUN
ajsl-1875	44	28	.	.	PUNCT
ajsl-1875	45	1	therefore	therefore	ADV
ajsl-1875	45	2	the	the	DET
ajsl-1875	45	3	problem	problem	NOUN
ajsl-1875	45	4	that	that	SCONJ
ajsl-1875	45	5	this	this	DET
ajsl-1875	45	6	study	study	NOUN
ajsl-1875	45	7	addressed	address	VERB
ajsl-1875	45	8	to	to	PART
ajsl-1875	45	9	investigate	investigate	VERB
ajsl-1875	45	10	the	the	DET
ajsl-1875	45	11	strategic	strategic	ADJ
ajsl-1875	45	12	solutions	solution	NOUN
ajsl-1875	45	13	to	to	PART
ajsl-1875	45	14	cope	cope	VERB
ajsl-1875	45	15	tax	tax	NOUN
ajsl-1875	45	16	moral	moral	ADJ
ajsl-1875	45	17	on	on	ADP
ajsl-1875	45	18	the	the	DET
ajsl-1875	45	19	compliance	compliance	NOUN
ajsl-1875	45	20	of	of	ADP
ajsl-1875	45	21	individual	individual	ADJ
ajsl-1875	45	22	taxpayers	taxpayer	NOUN
ajsl-1875	45	23	.	.	PUNCT
ajsl-1875	46	1	the	the	DET
ajsl-1875	46	2	study	study	NOUN
ajsl-1875	46	3	was	be	AUX
ajsl-1875	46	4	focused	focus	VERB
ajsl-1875	46	5	by	by	ADP
ajsl-1875	46	6	the	the	DET
ajsl-1875	46	7	following	following	ADJ
ajsl-1875	46	8	objectives	objective	NOUN
ajsl-1875	46	9	;	;	PUNCT
ajsl-1875	46	10	(	(	PUNCT
ajsl-1875	46	11	1	1	X
ajsl-1875	46	12	)	)	PUNCT
ajsl-1875	46	13	to	to	PART
ajsl-1875	46	14	examine	examine	VERB
ajsl-1875	46	15	the	the	DET
ajsl-1875	46	16	role	role	NOUN
ajsl-1875	46	17	of	of	ADP
ajsl-1875	46	18	tax	tax	NOUN
ajsl-1875	46	19	knowledge	knowledge	NOUN
ajsl-1875	46	20	on	on	ADP
ajsl-1875	46	21	the	the	DET
ajsl-1875	46	22	compliance	compliance	NOUN
ajsl-1875	46	23	of	of	ADP
ajsl-1875	46	24	individual	individual	ADJ
ajsl-1875	46	25	taxpayers	taxpayer	NOUN
ajsl-1875	46	26	in	in	ADP
ajsl-1875	46	27	qardho	qardho	PROPN
ajsl-1875	46	28	district	district	NOUN
ajsl-1875	46	29	,	,	PUNCT
ajsl-1875	46	30	(	(	PUNCT
ajsl-1875	46	31	2	2	X
ajsl-1875	46	32	)	)	PUNCT
ajsl-1875	46	33	to	to	PART
ajsl-1875	46	34	evaluate	evaluate	VERB
ajsl-1875	46	35	the	the	DET
ajsl-1875	46	36	impact	impact	NOUN
ajsl-1875	46	37	of	of	ADP
ajsl-1875	46	38	tax	tax	NOUN
ajsl-1875	46	39	moral	moral	ADJ
ajsl-1875	46	40	on	on	ADP
ajsl-1875	46	41	the	the	DET
ajsl-1875	46	42	compliance	compliance	NOUN
ajsl-1875	46	43	of	of	ADP
ajsl-1875	46	44	individual	individual	ADJ
ajsl-1875	46	45	taxpayers	taxpayer	NOUN
ajsl-1875	46	46	in	in	ADP
ajsl-1875	46	47	qardho	qardho	PROPN
ajsl-1875	46	48	district	district	NOUN
ajsl-1875	46	49	,	,	PUNCT
ajsl-1875	46	50	(	(	PUNCT
ajsl-1875	46	51	3	3	X
ajsl-1875	46	52	)	)	PUNCT
ajsl-1875	46	53	to	to	PART
ajsl-1875	46	54	explore	explore	VERB
ajsl-1875	46	55	the	the	DET
ajsl-1875	46	56	strategic	strategic	ADJ
ajsl-1875	46	57	solutions	solution	NOUN
ajsl-1875	46	58	to	to	PART
ajsl-1875	46	59	cope	cope	VERB
ajsl-1875	46	60	tax	tax	NOUN
ajsl-1875	46	61	moral	moral	ADJ
ajsl-1875	46	62	on	on	ADP
ajsl-1875	46	63	the	the	DET
ajsl-1875	46	64	compliance	compliance	NOUN
ajsl-1875	46	65	of	of	ADP
ajsl-1875	46	66	individual	individual	ADJ
ajsl-1875	46	67	taxpayers	taxpayer	NOUN
ajsl-1875	46	68	in	in	ADP
ajsl-1875	46	69	qardho	qardho	PROPN
ajsl-1875	46	70	district	district	NOUN
ajsl-1875	46	71	.	.	PUNCT
ajsl-1875	47	1	literature	literature	PROPN
ajsl-1875	47	2	review	review	VERB
ajsl-1875	47	3	the	the	DET
ajsl-1875	47	4	role	role	NOUN
ajsl-1875	47	5	of	of	ADP
ajsl-1875	47	6	tax	tax	NOUN
ajsl-1875	47	7	knowledge	knowledge	NOUN
ajsl-1875	47	8	on	on	ADP
ajsl-1875	47	9	the	the	DET
ajsl-1875	47	10	compliance	compliance	NOUN
ajsl-1875	47	11	of	of	ADP
ajsl-1875	47	12	individual	individual	ADJ
ajsl-1875	47	13	taxpayers	taxpayer	NOUN
ajsl-1875	47	14	knowledge	knowledge	NOUN
ajsl-1875	47	15	is	be	AUX
ajsl-1875	47	16	known	know	VERB
ajsl-1875	47	17	or	or	CCONJ
ajsl-1875	47	18	recognized	recognize	VERB
ajsl-1875	47	19	information	information	NOUN
ajsl-1875	47	20	,	,	PUNCT
ajsl-1875	47	21	knowledge	knowledge	NOUN
ajsl-1875	47	22	is	be	AUX
ajsl-1875	47	23	something	something	PRON
ajsl-1875	47	24	known	know	VERB
ajsl-1875	47	25	to	to	PART
ajsl-1875	47	26	be	be	AUX
ajsl-1875	47	27	associated	associate	VERB
ajsl-1875	47	28	with	with	ADP
ajsl-1875	47	29	the	the	DET
ajsl-1875	47	30	learning	learning	NOUN
ajsl-1875	47	31	process	process	NOUN
ajsl-1875	47	32	,	,	PUNCT
ajsl-1875	47	33	and	and	CCONJ
ajsl-1875	47	34	tax	tax	NOUN
ajsl-1875	47	35	knowledge	knowledge	NOUN
ajsl-1875	47	36	,	,	PUNCT
ajsl-1875	47	37	in	in	ADP
ajsl-1875	47	38	general	general	ADJ
ajsl-1875	47	39	,	,	PUNCT
ajsl-1875	47	40	is	be	AUX
ajsl-1875	47	41	the	the	DET
ajsl-1875	47	42	ability	ability	NOUN
ajsl-1875	47	43	to	to	PART
ajsl-1875	47	44	understand	understand	VERB
ajsl-1875	47	45	basic	basic	ADJ
ajsl-1875	47	46	tax	tax	NOUN
ajsl-1875	47	47	concepts	concept	NOUN
ajsl-1875	47	48	applied	apply	VERB
ajsl-1875	47	49	within	within	ADP
ajsl-1875	47	50	a	a	DET
ajsl-1875	47	51	country	country	NOUN
ajsl-1875	47	52	(	(	PUNCT
ajsl-1875	47	53	alkhatib	alkhatib	PROPN
ajsl-1875	47	54	&	&	CCONJ
ajsl-1875	47	55	abdul	abdul	PROPN
ajsl-1875	47	56	-	-	PUNCT
ajsl-1875	47	57	jabbar	jabbar	PROPN
ajsl-1875	47	58	,	,	PUNCT
ajsl-1875	47	59	2017	2017	NUM
ajsl-1875	47	60	)	)	PUNCT
ajsl-1875	47	61	.	.	PUNCT
ajsl-1875	48	1	understanding	understand	VERB
ajsl-1875	48	2	tax	tax	NOUN
ajsl-1875	48	3	policies	policy	NOUN
ajsl-1875	48	4	by	by	ADP
ajsl-1875	48	5	taxpayers	taxpayer	NOUN
ajsl-1875	48	6	helps	help	VERB
ajsl-1875	48	7	in	in	ADP
ajsl-1875	48	8	accepting	accept	VERB
ajsl-1875	48	9	the	the	DET
ajsl-1875	48	10	tax	tax	NOUN
ajsl-1875	48	11	system	system	NOUN
ajsl-1875	48	12	and	and	CCONJ
ajsl-1875	48	13	increasing	increase	VERB
ajsl-1875	48	14	compliance	compliance	NOUN
ajsl-1875	48	15	.	.	PUNCT
ajsl-1875	49	1	tax	tax	NOUN
ajsl-1875	49	2	knowledge	knowledge	NOUN
ajsl-1875	49	3	is	be	AUX
ajsl-1875	49	4	an	an	DET
ajsl-1875	49	5	essential	essential	ADJ
ajsl-1875	49	6	component	component	NOUN
ajsl-1875	49	7	of	of	ADP
ajsl-1875	49	8	voluntary	voluntary	ADJ
ajsl-1875	49	9	compliance	compliance	NOUN
ajsl-1875	49	10	,	,	PUNCT
ajsl-1875	49	11	especially	especially	ADV
ajsl-1875	49	12	in	in	ADP
ajsl-1875	49	13	determining	determine	VERB
ajsl-1875	49	14	accurate	accurate	ADJ
ajsl-1875	49	15	tax	tax	NOUN
ajsl-1875	49	16	commitment	commitment	NOUN
ajsl-1875	49	17	.	.	PUNCT
ajsl-1875	50	1	the	the	DET
ajsl-1875	50	2	edward	edward	NOUN
ajsl-1875	50	3	and	and	CCONJ
ajsl-1875	50	4	ambrose	ambrose	PROPN
ajsl-1875	50	5	(	(	PUNCT
ajsl-1875	50	6	2017	2017	NUM
ajsl-1875	50	7	)	)	PUNCT
ajsl-1875	50	8	study	study	NOUN
ajsl-1875	50	9	confirmed	confirm	VERB
ajsl-1875	50	10	that	that	SCONJ
ajsl-1875	50	11	taxpayers	taxpayer	NOUN
ajsl-1875	50	12	lack	lack	VERB
ajsl-1875	50	13	confidence	confidence	NOUN
ajsl-1875	50	14	in	in	ADP
ajsl-1875	50	15	their	their	PRON
ajsl-1875	50	16	ability	ability	NOUN
ajsl-1875	50	17	to	to	PART
ajsl-1875	50	18	calculate	calculate	VERB
ajsl-1875	50	19	the	the	DET
ajsl-1875	50	20	tax	tax	NOUN
ajsl-1875	50	21	owed	owe	VERB
ajsl-1875	50	22	correctly	correctly	ADV
ajsl-1875	50	23	,	,	PUNCT
ajsl-1875	50	24	which	which	PRON
ajsl-1875	50	25	forced	force	VERB
ajsl-1875	50	26	them	they	PRON
ajsl-1875	50	27	to	to	PART
ajsl-1875	50	28	hire	hire	VERB
ajsl-1875	50	29	experts	expert	NOUN
ajsl-1875	50	30	in	in	ADP
ajsl-1875	50	31	order	order	NOUN
ajsl-1875	50	32	to	to	PART
ajsl-1875	50	33	prepare	prepare	VERB
ajsl-1875	50	34	the	the	DET
ajsl-1875	50	35	tax	tax	NOUN
ajsl-1875	50	36	return	return	NOUN
ajsl-1875	50	37	and	and	CCONJ
ajsl-1875	50	38	submit	submit	VERB
ajsl-1875	50	39	it	it	PRON
ajsl-1875	50	40	to	to	ADP
ajsl-1875	50	41	the	the	DET
ajsl-1875	50	42	tax	tax	NOUN
ajsl-1875	50	43	authorities	authority	NOUN
ajsl-1875	50	44	.	.	PUNCT
ajsl-1875	51	1	the	the	DET
ajsl-1875	51	2	study	study	NOUN
ajsl-1875	51	3	concluded	conclude	VERB
ajsl-1875	51	4	that	that	SCONJ
ajsl-1875	51	5	the	the	DET
ajsl-1875	51	6	technical	technical	ADJ
ajsl-1875	51	7	and	and	CCONJ
ajsl-1875	51	8	cognitive	cognitive	ADJ
ajsl-1875	51	9	skill	skill	NOUN
ajsl-1875	51	10	in	in	ADP
ajsl-1875	51	11	filing	file	VERB
ajsl-1875	51	12	tax	tax	NOUN
ajsl-1875	51	13	returns	return	NOUN
ajsl-1875	51	14	is	be	AUX
ajsl-1875	51	15	a	a	DET
ajsl-1875	51	16	factor	factor	NOUN
ajsl-1875	51	17	affecting	affect	VERB
ajsl-1875	51	18	tax	tax	NOUN
ajsl-1875	51	19	compliance	compliance	NOUN
ajsl-1875	51	20	.	.	PUNCT
ajsl-1875	52	1	the	the	DET
ajsl-1875	52	2	learning	learning	NOUN
ajsl-1875	52	3	process	process	NOUN
ajsl-1875	52	4	is	be	AUX
ajsl-1875	52	5	influenced	influence	VERB
ajsl-1875	52	6	by	by	ADP
ajsl-1875	52	7	various	various	ADJ
ajsl-1875	52	8	internal	internal	ADJ
ajsl-1875	52	9	factors	factor	NOUN
ajsl-1875	52	10	such	such	ADJ
ajsl-1875	52	11	as	as	ADP
ajsl-1875	52	12	motivation	motivation	NOUN
ajsl-1875	52	13	,	,	PUNCT
ajsl-1875	52	14	and	and	CCONJ
ajsl-1875	52	15	other	other	ADJ
ajsl-1875	52	16	external	external	ADJ
ajsl-1875	52	17	factors	factor	NOUN
ajsl-1875	52	18	such	such	ADJ
ajsl-1875	52	19	as	as	ADP
ajsl-1875	52	20	the	the	DET
ajsl-1875	52	21	available	available	ADJ
ajsl-1875	52	22	information	information	NOUN
ajsl-1875	52	23	means	mean	VERB
ajsl-1875	52	24	as	as	ADV
ajsl-1875	52	25	well	well	ADV
ajsl-1875	52	26	as	as	ADP
ajsl-1875	52	27	the	the	DET
ajsl-1875	52	28	proposed	propose	VERB
ajsl-1875	52	29	social	social	ADJ
ajsl-1875	52	30	and	and	CCONJ
ajsl-1875	52	31	cultural	cultural	ADJ
ajsl-1875	52	32	conditions	condition	NOUN
ajsl-1875	52	33	.	.	PUNCT
ajsl-1875	53	1	without	without	ADP
ajsl-1875	53	2	any	any	DET
ajsl-1875	53	3	tax	tax	NOUN
ajsl-1875	53	4	knowledge	knowledge	NOUN
ajsl-1875	53	5	,	,	PUNCT
ajsl-1875	53	6	taxpayers	taxpayer	NOUN
ajsl-1875	53	7	intend	intend	VERB
ajsl-1875	53	8	not	not	PART
ajsl-1875	53	9	to	to	PART
ajsl-1875	53	10	comply	comply	VERB
ajsl-1875	53	11	with	with	ADP
ajsl-1875	53	12	the	the	DET
ajsl-1875	53	13	tax	tax	NOUN
ajsl-1875	53	14	regulations	regulation	NOUN
ajsl-1875	53	15	with	with	ADP
ajsl-1875	53	16	or	or	CCONJ
ajsl-1875	53	17	without	without	ADP
ajsl-1875	53	18	intent	intent	NOUN
ajsl-1875	53	19	.	.	PUNCT
ajsl-1875	54	1	as	as	SCONJ
ajsl-1875	54	2	many	many	ADJ
ajsl-1875	54	3	tax	tax	NOUN
ajsl-1875	54	4	laws	law	NOUN
ajsl-1875	54	5	and	and	CCONJ
ajsl-1875	54	6	their	their	PRON
ajsl-1875	54	7	existing	exist	VERB
ajsl-1875	54	8	changes	change	NOUN
ajsl-1875	54	9	usually	usually	ADV
ajsl-1875	54	10	pay	pay	VERB
ajsl-1875	54	11	taxpayers	taxpayer	NOUN
ajsl-1875	54	12	for	for	ADP
ajsl-1875	54	13	noncompliance	noncompliance	NOUN
ajsl-1875	54	14	with	with	ADP
ajsl-1875	54	15	taxes.the	taxes.the	DET
ajsl-1875	54	16	more	more	ADV
ajsl-1875	54	17	sophisticated	sophisticated	ADJ
ajsl-1875	54	18	the	the	DET
ajsl-1875	54	19	tax	tax	NOUN
ajsl-1875	54	20	system	system	NOUN
ajsl-1875	54	21	,	,	PUNCT
ajsl-1875	54	22	the	the	PRON
ajsl-1875	54	23	higher	high	ADJ
ajsl-1875	54	24	the	the	DET
ajsl-1875	54	25	cost	cost	NOUN
ajsl-1875	54	26	of	of	ADP
ajsl-1875	54	27	compliance	compliance	NOUN
ajsl-1875	54	28	.	.	PUNCT
ajsl-1875	55	1	kasper	kasper	PROPN
ajsl-1875	55	2	et	et	PROPN
ajsl-1875	55	3	al	al	PROPN
ajsl-1875	55	4	.	.	PROPN
ajsl-1875	56	1	(	(	PUNCT
ajsl-1875	56	2	2013	2013	NUM
ajsl-1875	56	3	)	)	PUNCT
ajsl-1875	56	4	claims	claim	VERB
ajsl-1875	56	5	that	that	SCONJ
ajsl-1875	56	6	tax	tax	NOUN
ajsl-1875	56	7	sophistication	sophistication	NOUN
ajsl-1875	56	8	produce	produce	VERB
ajsl-1875	56	9	a	a	DET
ajsl-1875	56	10	negative	negative	ADJ
ajsl-1875	56	11	paradigm	paradigm	NOUN
ajsl-1875	56	12	toward	toward	ADP
ajsl-1875	56	13	current	current	ADJ
ajsl-1875	56	14	tax	tax	NOUN
ajsl-1875	56	15	law	law	NOUN
ajsl-1875	56	16	,	,	PUNCT
ajsl-1875	56	17	which	which	PRON
ajsl-1875	56	18	reduces	reduce	VERB
ajsl-1875	56	19	the	the	DET
ajsl-1875	56	20	desire	desire	NOUN
ajsl-1875	56	21	for	for	ADP
ajsl-1875	56	22	tax	tax	NOUN
ajsl-1875	56	23	compliance	compliance	NOUN
ajsl-1875	56	24	,	,	PUNCT
ajsl-1875	56	25	and	and	CCONJ
ajsl-1875	56	26	the	the	DET
ajsl-1875	56	27	relationship	relationship	NOUN
ajsl-1875	56	28	between	between	ADP
ajsl-1875	56	29	both	both	PRON
ajsl-1875	56	30	tax	tax	NOUN
ajsl-1875	56	31	knowledge	knowledge	NOUN
ajsl-1875	56	32	and	and	CCONJ
ajsl-1875	56	33	tax	tax	NOUN
ajsl-1875	56	34	compliance	compliance	NOUN
ajsl-1875	56	35	is	be	AUX
ajsl-1875	56	36	positive	positive	ADJ
ajsl-1875	56	37	.	.	PUNCT
ajsl-1875	57	1	that	that	PRON
ajsl-1875	57	2	is	is	ADV
ajsl-1875	57	3	,	,	PUNCT
ajsl-1875	57	4	the	the	PRON
ajsl-1875	57	5	greater	great	ADJ
ajsl-1875	57	6	the	the	DET
ajsl-1875	57	7	tax	tax	NOUN
ajsl-1875	57	8	knowledge	knowledge	NOUN
ajsl-1875	57	9	of	of	ADP
ajsl-1875	57	10	the	the	DET
ajsl-1875	57	11	taxpayer	taxpayer	NOUN
ajsl-1875	57	12	,	,	PUNCT
ajsl-1875	57	13	the	the	PRON
ajsl-1875	57	14	greater	great	ADJ
ajsl-1875	57	15	the	the	DET
ajsl-1875	57	16	tax	tax	NOUN
ajsl-1875	57	17	compliance	compliance	NOUN
ajsl-1875	57	18	and	and	CCONJ
ajsl-1875	57	19	this	this	PRON
ajsl-1875	57	20	reflects	reflect	VERB
ajsl-1875	57	21	positively	positively	ADV
ajsl-1875	57	22	on	on	ADP
ajsl-1875	57	23	the	the	DET
ajsl-1875	57	24	state	state	NOUN
ajsl-1875	57	25	treasury	treasury	PROPN
ajsl-1875	57	26	.	.	PUNCT
ajsl-1875	58	1	tax	tax	NOUN
ajsl-1875	58	2	knowledge	knowledge	NOUN
ajsl-1875	58	3	is	be	AUX
ajsl-1875	58	4	,	,	PUNCT
ajsl-1875	58	5	therefore	therefore	ADV
ajsl-1875	58	6	,	,	PUNCT
ajsl-1875	58	7	one	one	NUM
ajsl-1875	58	8	of	of	ADP
ajsl-1875	58	9	the	the	DET
ajsl-1875	58	10	most	most	ADV
ajsl-1875	58	11	influencing	influence	VERB
ajsl-1875	58	12	factors	factor	NOUN
ajsl-1875	58	13	in	in	ADP
ajsl-1875	58	14	determining	determine	VERB
ajsl-1875	58	15	taxpayer	taxpayer	NOUN
ajsl-1875	58	16	compliance	compliance	NOUN
ajsl-1875	58	17	behavior	behavior	NOUN
ajsl-1875	58	18	under	under	ADP
ajsl-1875	58	19	the	the	DET
ajsl-1875	58	20	selfassessment	selfassessment	NOUN
ajsl-1875	58	21	system	system	NOUN
ajsl-1875	58	22	.	.	PUNCT
ajsl-1875	59	1	this	this	PRON
ajsl-1875	59	2	was	be	AUX
ajsl-1875	59	3	established	establish	VERB
ajsl-1875	59	4	and	and	CCONJ
ajsl-1875	59	5	supported	support	VERB
ajsl-1875	59	6	experimentally	experimentally	ADV
ajsl-1875	59	7	by	by	ADP
ajsl-1875	59	8	many	many	ADJ
ajsl-1875	59	9	other	other	ADJ
ajsl-1875	59	10	studies	study	NOUN
ajsl-1875	59	11	that	that	PRON
ajsl-1875	59	12	include	include	VERB
ajsl-1875	59	13	those	those	PRON
ajsl-1875	59	14	who	who	PRON
ajsl-1875	59	15	have	have	AUX
ajsl-1875	59	16	documented	document	VERB
ajsl-1875	59	17	that	that	DET
ajsl-1875	59	18	possession	possession	NOUN
ajsl-1875	59	19	of	of	ADP
ajsl-1875	59	20	tax	tax	NOUN
ajsl-1875	59	21	knowledge	knowledge	NOUN
ajsl-1875	59	22	will	will	AUX
ajsl-1875	59	23	increase	increase	VERB
ajsl-1875	59	24	compliance	compliance	NOUN
ajsl-1875	59	25	rates	rate	NOUN
ajsl-1875	59	26	.	.	PUNCT
ajsl-1875	60	1	one	one	NUM
ajsl-1875	60	2	measure	measure	NOUN
ajsl-1875	60	3	to	to	PART
ajsl-1875	60	4	increase	increase	VERB
ajsl-1875	60	5	voluntary	voluntary	ADJ
ajsl-1875	60	6	compliance	compliance	NOUN
ajsl-1875	60	7	is	be	AUX
ajsl-1875	60	8	to	to	PART
ajsl-1875	60	9	ensure	ensure	VERB
ajsl-1875	60	10	that	that	SCONJ
ajsl-1875	60	11	taxpayers	taxpayer	NOUN
ajsl-1875	60	12	have	have	VERB
ajsl-1875	60	13	a	a	DET
ajsl-1875	60	14	certain	certain	ADJ
ajsl-1875	60	15	level	level	NOUN
ajsl-1875	60	16	of	of	ADP
ajsl-1875	60	17	qualifications	qualification	NOUN
ajsl-1875	60	18	,	,	PUNCT
ajsl-1875	60	19	ability	ability	NOUN
ajsl-1875	60	20	,	,	PUNCT
ajsl-1875	60	21	and	and	CCONJ
ajsl-1875	60	22	confidence	confidence	NOUN
ajsl-1875	60	23	to	to	PART
ajsl-1875	60	24	exercise	exercise	VERB
ajsl-1875	60	25	their	their	PRON
ajsl-1875	60	26	tax	tax	NOUN
ajsl-1875	60	27	liability	liability	NOUN
ajsl-1875	60	28	.	.	PUNCT
ajsl-1875	61	1	according	accord	VERB
ajsl-1875	61	2	to	to	ADP
ajsl-1875	61	3	oladipupo	oladipupo	NOUN
ajsl-1875	61	4	and	and	CCONJ
ajsl-1875	61	5	obazee	obazee	NOUN
ajsl-1875	61	6	(	(	PUNCT
ajsl-1875	61	7	2016	2016	NUM
ajsl-1875	61	8	)	)	PUNCT
ajsl-1875	61	9	the	the	DET
ajsl-1875	61	10	level	level	NOUN
ajsl-1875	61	11	of	of	ADP
ajsl-1875	61	12	education	education	NOUN
ajsl-1875	61	13	is	be	AUX
ajsl-1875	61	14	an	an	DET
ajsl-1875	61	15	important	important	ADJ
ajsl-1875	61	16	factor	factor	NOUN
ajsl-1875	61	17	affecting	affect	VERB
ajsl-1875	61	18	tax	tax	NOUN
ajsl-1875	61	19	knowledge	knowledge	NOUN
ajsl-1875	61	20	.	.	PUNCT
ajsl-1875	62	1	they	they	PRON
ajsl-1875	62	2	claim	claim	VERB
ajsl-1875	62	3	that	that	SCONJ
ajsl-1875	62	4	people	people	NOUN
ajsl-1875	62	5	with	with	ADP
ajsl-1875	62	6	a	a	DET
ajsl-1875	62	7	higher	high	ADJ
ajsl-1875	62	8	educational	educational	ADJ
ajsl-1875	62	9	level	level	NOUN
ajsl-1875	62	10	can	can	AUX
ajsl-1875	62	11	easily	easily	ADV
ajsl-1875	62	12	understand	understand	VERB
ajsl-1875	62	13	the	the	DET
ajsl-1875	62	14	tax	tax	NOUN
ajsl-1875	62	15	requirements	requirement	NOUN
ajsl-1875	62	16	.	.	PUNCT
ajsl-1875	63	1	based	base	VERB
ajsl-1875	63	2	on	on	ADP
ajsl-1875	63	3	the	the	DET
ajsl-1875	63	4	above	above	NOUN
ajsl-1875	63	5	,	,	PUNCT
ajsl-1875	63	6	some	some	DET
ajsl-1875	63	7	studies	study	NOUN
ajsl-1875	63	8	have	have	AUX
ajsl-1875	63	9	found	find	VERB
ajsl-1875	63	10	that	that	SCONJ
ajsl-1875	63	11	the	the	DET
ajsl-1875	63	12	relationship	relationship	NOUN
ajsl-1875	63	13	between	between	ADP
ajsl-1875	63	14	tax	tax	NOUN
ajsl-1875	63	15	knowledge	knowledge	NOUN
ajsl-1875	63	16	and	and	CCONJ
ajsl-1875	63	17	tax	tax	NOUN
ajsl-1875	63	18	compliance	compliance	NOUN
ajsl-1875	63	19	is	be	AUX
ajsl-1875	63	20	a	a	DET
ajsl-1875	63	21	positive	positive	ADJ
ajsl-1875	63	22	relationship	relationship	NOUN
ajsl-1875	63	23	(	(	PUNCT
ajsl-1875	63	24	eriksen	eriksen	PROPN
ajsl-1875	63	25	&	&	CCONJ
ajsl-1875	63	26	fallan	fallan	NOUN
ajsl-1875	63	27	,	,	PUNCT
ajsl-1875	63	28	1996	1996	NUM
ajsl-1875	63	29	;	;	PUNCT
ajsl-1875	63	30	kasper	kasper	PROPN
ajsl-1875	63	31	et	et	PROPN
ajsl-1875	63	32	al	al	PROPN
ajsl-1875	63	33	.	.	PROPN
ajsl-1875	63	34	,	,	PUNCT
ajsl-1875	63	35	2013	2013	NUM
ajsl-1875	63	36	;	;	PUNCT
ajsl-1875	63	37	oladipupo	oladipupo	NOUN
ajsl-1875	63	38	&	&	CCONJ
ajsl-1875	63	39	obazee	obazee	PROPN
ajsl-1875	63	40	,	,	PUNCT
ajsl-1875	63	41	2016	2016	NUM
ajsl-1875	63	42	)	)	PUNCT
ajsl-1875	63	43	,	,	PUNCT
ajsl-1875	63	44	and	and	CCONJ
ajsl-1875	63	45	a	a	DET
ajsl-1875	63	46	number	number	NOUN
ajsl-1875	63	47	of	of	ADP
ajsl-1875	63	48	other	other	ADJ
ajsl-1875	63	49	studies	study	NOUN
ajsl-1875	63	50	have	have	AUX
ajsl-1875	63	51	found	find	VERB
ajsl-1875	63	52	that	that	SCONJ
ajsl-1875	63	53	the	the	DET
ajsl-1875	63	54	relationship	relationship	NOUN
ajsl-1875	63	55	is	be	AUX
ajsl-1875	63	56	negative	negative	ADJ
ajsl-1875	63	57	or	or	CCONJ
ajsl-1875	63	58	no	no	DET
ajsl-1875	63	59	relationship	relationship	NOUN
ajsl-1875	63	60	(	(	PUNCT
ajsl-1875	63	61	chan	chan	PROPN
ajsl-1875	63	62	et	et	PROPN
ajsl-1875	63	63	al	al	PROPN
ajsl-1875	63	64	.	.	PROPN
ajsl-1875	63	65	,	,	PUNCT
ajsl-1875	63	66	2000	2000	NUM
ajsl-1875	63	67	;	;	PUNCT
ajsl-1875	63	68	manual	manual	NOUN
ajsl-1875	63	69	&	&	CCONJ
ajsl-1875	63	70	xin	xin	PROPN
ajsl-1875	63	71	,	,	PUNCT
ajsl-1875	63	72	2016	2016	NUM
ajsl-1875	63	73	)	)	PUNCT
ajsl-1875	63	74	.	.	PUNCT
ajsl-1875	64	1	the	the	DET
ajsl-1875	64	2	impact	impact	NOUN
ajsl-1875	64	3	of	of	ADP
ajsl-1875	64	4	tax	tax	NOUN
ajsl-1875	64	5	moral	moral	ADJ
ajsl-1875	64	6	on	on	ADP
ajsl-1875	64	7	the	the	DET
ajsl-1875	64	8	compliance	compliance	NOUN
ajsl-1875	64	9	of	of	ADP
ajsl-1875	64	10	individual	individual	ADJ
ajsl-1875	64	11	taxpayers	taxpayer	NOUN
ajsl-1875	64	12	ethics	ethic	NOUN
ajsl-1875	64	13	imply	imply	VERB
ajsl-1875	64	14	a	a	DET
ajsl-1875	64	15	moral	moral	ADJ
ajsl-1875	64	16	mind	mind	NOUN
ajsl-1875	64	17	-	-	PUNCT
ajsl-1875	64	18	set	set	NOUN
ajsl-1875	64	19	which	which	PRON
ajsl-1875	64	20	directs	direct	VERB
ajsl-1875	64	21	the	the	DET
ajsl-1875	64	22	human	human	ADJ
ajsl-1875	64	23	actions	action	NOUN
ajsl-1875	64	24	as	as	ADV
ajsl-1875	64	25	well	well	ADV
ajsl-1875	64	26	as	as	ADP
ajsl-1875	64	27	businesses	business	NOUN
ajsl-1875	64	28	,	,	PUNCT
ajsl-1875	64	29	and	and	CCONJ
ajsl-1875	64	30	shapes	shape	VERB
ajsl-1875	64	31	a	a	DET
ajsl-1875	64	32	part	part	NOUN
ajsl-1875	64	33	of	of	ADP
ajsl-1875	64	34	the	the	DET
ajsl-1875	64	35	attitude	attitude	NOUN
ajsl-1875	64	36	related	relate	VERB
ajsl-1875	64	37	to	to	ADP
ajsl-1875	64	38	the	the	DET
ajsl-1875	64	39	behaviors	behavior	NOUN
ajsl-1875	64	40	of	of	ADP
ajsl-1875	64	41	people	people	NOUN
ajsl-1875	64	42	(	(	PUNCT
ajsl-1875	64	43	al	al	PROPN
ajsl-1875	64	44	zeer	zeer	PROPN
ajsl-1875	64	45	et	et	PROPN
ajsl-1875	64	46	al	al	PROPN
ajsl-1875	64	47	.	.	PROPN
ajsl-1875	64	48	,	,	PUNCT
ajsl-1875	64	49	2019	2019	NUM
ajsl-1875	64	50	)	)	PUNCT
ajsl-1875	64	51	.	.	PUNCT
ajsl-1875	65	1	tax	tax	NOUN
ajsl-1875	65	2	morality	morality	NOUN
ajsl-1875	65	3	is	be	AUX
ajsl-1875	65	4	defined	define	VERB
ajsl-1875	65	5	as	as	ADP
ajsl-1875	65	6	the	the	DET
ajsl-1875	65	7	degree	degree	NOUN
ajsl-1875	65	8	of	of	ADP
ajsl-1875	65	9	national	national	ADJ
ajsl-1875	65	10	and	and	CCONJ
ajsl-1875	65	11	cultural	cultural	ADJ
ajsl-1875	65	12	awareness	awareness	NOUN
ajsl-1875	65	13	prevailing	prevail	VERB
ajsl-1875	65	14	in	in	ADP
ajsl-1875	65	15	the	the	DET
ajsl-1875	65	16	state	state	NOUN
ajsl-1875	65	17	;	;	PUNCT
ajsl-1875	65	18	and	and	CCONJ
ajsl-1875	65	19	so	so	ADV
ajsl-1875	65	20	the	the	PRON
ajsl-1875	65	21	higher	high	ADJ
ajsl-1875	65	22	this	this	DET
ajsl-1875	65	23	level	level	NOUN
ajsl-1875	65	24	among	among	ADP
ajsl-1875	65	25	individuals	individual	NOUN
ajsl-1875	65	26	,	,	PUNCT
ajsl-1875	65	27	the	the	PRON
ajsl-1875	65	28	more	more	ADV
ajsl-1875	65	29	these	these	DET
ajsl-1875	65	30	individuals	individual	NOUN
ajsl-1875	65	31	enjoy	enjoy	VERB
ajsl-1875	65	32	a	a	DET
ajsl-1875	65	33	high	high	ADJ
ajsl-1875	65	34	sense	sense	NOUN
ajsl-1875	65	35	of	of	ADP
ajsl-1875	65	36	tax	tax	NOUN
ajsl-1875	65	37	responsibility	responsibility	NOUN
ajsl-1875	65	38	,	,	PUNCT
ajsl-1875	65	39	and	and	CCONJ
ajsl-1875	65	40	pa	pa	PROPN
ajsl-1875	65	41	ge	ge	PROPN
ajsl-1875	65	42	46	46	NUM
ajsl-1875	65	43	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-1875	65	44	am	am	NOUN
ajsl-1875	65	45	.	.	PUNCT
ajsl-1875	66	1	j.	j.	PROPN
ajsl-1875	66	2	soc	soc	PROPN
ajsl-1875	66	3	.	.	PUNCT
ajsl-1875	67	1	l.	l.	PROPN
ajsl-1875	67	2	2(2	2(2	NUM
ajsl-1875	67	3	)	)	PUNCT
ajsl-1875	67	4	44	44	NUM
ajsl-1875	67	5	-	-	SYM
ajsl-1875	67	6	50	50	NUM
ajsl-1875	67	7	,	,	PUNCT
ajsl-1875	67	8	2023	2023	NUM
ajsl-1875	67	9	growing	grow	VERB
ajsl-1875	67	10	love	love	NOUN
ajsl-1875	67	11	for	for	ADP
ajsl-1875	67	12	the	the	DET
ajsl-1875	67	13	public	public	ADJ
ajsl-1875	67	14	interest	interest	NOUN
ajsl-1875	67	15	,	,	PUNCT
ajsl-1875	67	16	and	and	CCONJ
ajsl-1875	67	17	a	a	DET
ajsl-1875	67	18	relentless	relentless	ADJ
ajsl-1875	67	19	pursuit	pursuit	NOUN
ajsl-1875	67	20	towards	towards	ADP
ajsl-1875	67	21	performing	perform	VERB
ajsl-1875	67	22	their	their	PRON
ajsl-1875	67	23	duties	duty	NOUN
ajsl-1875	67	24	,	,	PUNCT
ajsl-1875	67	25	which	which	PRON
ajsl-1875	67	26	are	be	AUX
ajsl-1875	67	27	determined	determine	VERB
ajsl-1875	67	28	based	base	VERB
ajsl-1875	67	29	on	on	ADP
ajsl-1875	67	30	the	the	DET
ajsl-1875	67	31	laws	law	NOUN
ajsl-1875	67	32	and	and	CCONJ
ajsl-1875	67	33	regulations	regulation	NOUN
ajsl-1875	67	34	(	(	PUNCT
ajsl-1875	67	35	torgler	torgler	PROPN
ajsl-1875	67	36	&	&	CCONJ
ajsl-1875	67	37	schneider	schneider	PROPN
ajsl-1875	67	38	,	,	PUNCT
ajsl-1875	67	39	2009	2009	NUM
ajsl-1875	67	40	)	)	PUNCT
ajsl-1875	67	41	.	.	PUNCT
ajsl-1875	68	1	among	among	ADP
ajsl-1875	68	2	those	those	DET
ajsl-1875	68	3	regulations	regulation	NOUN
ajsl-1875	68	4	comes	come	VERB
ajsl-1875	68	5	in	in	ADP
ajsl-1875	68	6	the	the	DET
ajsl-1875	68	7	first	first	ADJ
ajsl-1875	68	8	place	place	NOUN
ajsl-1875	68	9	accepting	accept	VERB
ajsl-1875	68	10	them	they	PRON
ajsl-1875	68	11	to	to	PART
ajsl-1875	68	12	fulfill	fulfill	VERB
ajsl-1875	68	13	their	their	PRON
ajsl-1875	68	14	tax	tax	NOUN
ajsl-1875	68	15	obligation	obligation	NOUN
ajsl-1875	68	16	,	,	PUNCT
ajsl-1875	68	17	as	as	SCONJ
ajsl-1875	68	18	this	this	PRON
ajsl-1875	68	19	is	be	AUX
ajsl-1875	68	20	one	one	NUM
ajsl-1875	68	21	of	of	ADP
ajsl-1875	68	22	the	the	DET
ajsl-1875	68	23	methods	method	NOUN
ajsl-1875	68	24	to	to	PART
ajsl-1875	68	25	preserve	preserve	VERB
ajsl-1875	68	26	the	the	DET
ajsl-1875	68	27	entity	entity	NOUN
ajsl-1875	68	28	of	of	ADP
ajsl-1875	68	29	the	the	DET
ajsl-1875	68	30	state	state	NOUN
ajsl-1875	68	31	and	and	CCONJ
ajsl-1875	68	32	contribute	contribute	VERB
ajsl-1875	68	33	to	to	ADP
ajsl-1875	68	34	its	its	PRON
ajsl-1875	68	35	progress	progress	NOUN
ajsl-1875	68	36	and	and	CCONJ
ajsl-1875	68	37	advancement	advancement	NOUN
ajsl-1875	68	38	,	,	PUNCT
ajsl-1875	68	39	and	and	CCONJ
ajsl-1875	68	40	even	even	ADV
ajsl-1875	68	41	help	help	VERB
ajsl-1875	68	42	it	it	PRON
ajsl-1875	68	43	to	to	PART
ajsl-1875	68	44	provide	provide	VERB
ajsl-1875	68	45	the	the	DET
ajsl-1875	68	46	best	good	ADJ
ajsl-1875	68	47	services	service	NOUN
ajsl-1875	68	48	to	to	ADP
ajsl-1875	68	49	all	all	DET
ajsl-1875	68	50	members	member	NOUN
ajsl-1875	68	51	of	of	ADP
ajsl-1875	68	52	society	society	NOUN
ajsl-1875	68	53	,	,	PUNCT
ajsl-1875	68	54	in	in	ADP
ajsl-1875	68	55	light	light	NOUN
ajsl-1875	68	56	of	of	ADP
ajsl-1875	68	57	that	that	PRON
ajsl-1875	68	58	very	very	ADV
ajsl-1875	68	59	few	few	ADJ
ajsl-1875	68	60	researchers	researcher	NOUN
ajsl-1875	68	61	discussed	discuss	VERB
ajsl-1875	68	62	taxes	taxis	NOUN
ajsl-1875	68	63	from	from	ADP
ajsl-1875	68	64	the	the	DET
ajsl-1875	68	65	ethical	ethical	ADJ
ajsl-1875	68	66	aspects	aspect	NOUN
ajsl-1875	68	67	.	.	PUNCT
ajsl-1875	69	1	a	a	DET
ajsl-1875	69	2	different	different	ADJ
ajsl-1875	69	3	approach	approach	NOUN
ajsl-1875	69	4	of	of	ADP
ajsl-1875	69	5	tax	tax	NOUN
ajsl-1875	69	6	compliance	compliance	NOUN
ajsl-1875	69	7	ethics	ethic	NOUN
ajsl-1875	69	8	was	be	AUX
ajsl-1875	69	9	found	find	VERB
ajsl-1875	69	10	in	in	ADP
ajsl-1875	69	11	a	a	DET
ajsl-1875	69	12	study	study	NOUN
ajsl-1875	69	13	made	make	VERB
ajsl-1875	69	14	by	by	ADP
ajsl-1875	69	15	harun	harun	PROPN
ajsl-1875	69	16	et	et	PROPN
ajsl-1875	69	17	al.(2011	al.(2011	PROPN
ajsl-1875	69	18	)	)	PUNCT
ajsl-1875	69	19	,	,	PUNCT
ajsl-1875	69	20	which	which	PRON
ajsl-1875	69	21	compared	compare	VERB
ajsl-1875	69	22	the	the	DET
ajsl-1875	69	23	perception	perception	NOUN
ajsl-1875	69	24	of	of	ADP
ajsl-1875	69	25	accounting	accounting	NOUN
ajsl-1875	69	26	and	and	CCONJ
ajsl-1875	69	27	business	business	NOUN
ajsl-1875	69	28	students	student	NOUN
ajsl-1875	69	29	at	at	ADP
ajsl-1875	69	30	a	a	DET
ajsl-1875	69	31	local	local	ADJ
ajsl-1875	69	32	university	university	NOUN
ajsl-1875	69	33	in	in	ADP
ajsl-1875	69	34	malaysia	malaysia	PROPN
ajsl-1875	69	35	.	.	PUNCT
ajsl-1875	70	1	the	the	DET
ajsl-1875	70	2	study	study	NOUN
ajsl-1875	70	3	found	find	VERB
ajsl-1875	70	4	that	that	SCONJ
ajsl-1875	70	5	accounting	accounting	NOUN
ajsl-1875	70	6	students	student	NOUN
ajsl-1875	70	7	thought	think	VERB
ajsl-1875	70	8	that	that	SCONJ
ajsl-1875	70	9	non	non	ADJ
ajsl-1875	70	10	-	-	NOUN
ajsl-1875	70	11	compliance	compliance	NOUN
ajsl-1875	70	12	with	with	ADP
ajsl-1875	70	13	tax	tax	NOUN
ajsl-1875	70	14	regulations	regulation	NOUN
ajsl-1875	70	15	was	be	AUX
ajsl-1875	70	16	n’t	not	PART
ajsl-1875	70	17	ethical	ethical	ADJ
ajsl-1875	70	18	,	,	PUNCT
ajsl-1875	70	19	while	while	SCONJ
ajsl-1875	70	20	business	business	NOUN
ajsl-1875	70	21	students	student	NOUN
ajsl-1875	70	22	believed	believe	VERB
ajsl-1875	70	23	that	that	SCONJ
ajsl-1875	70	24	non	non	ADJ
ajsl-1875	70	25	-	-	ADJ
ajsl-1875	70	26	tax	tax	ADJ
ajsl-1875	70	27	compliance	compliance	NOUN
ajsl-1875	70	28	could	could	AUX
ajsl-1875	70	29	be	be	AUX
ajsl-1875	70	30	both	both	ADV
ajsl-1875	70	31	ethical	ethical	ADJ
ajsl-1875	70	32	and	and	CCONJ
ajsl-1875	70	33	unethical	unethical	ADJ
ajsl-1875	70	34	according	accord	VERB
ajsl-1875	70	35	to	to	ADP
ajsl-1875	70	36	the	the	DET
ajsl-1875	70	37	circumstances	circumstance	NOUN
ajsl-1875	70	38	.	.	PUNCT
ajsl-1875	71	1	this	this	DET
ajsl-1875	71	2	economic	economic	ADJ
ajsl-1875	71	3	crime	crime	NOUN
ajsl-1875	71	4	brings	bring	VERB
ajsl-1875	71	5	harmful	harmful	ADJ
ajsl-1875	71	6	effects	effect	NOUN
ajsl-1875	71	7	on	on	ADP
ajsl-1875	71	8	society	society	NOUN
ajsl-1875	71	9	because	because	SCONJ
ajsl-1875	71	10	it	it	PRON
ajsl-1875	71	11	gradually	gradually	ADV
ajsl-1875	71	12	reduces	reduce	VERB
ajsl-1875	71	13	people	people	NOUN
ajsl-1875	71	14	’s	’s	PART
ajsl-1875	71	15	confidence	confidence	NOUN
ajsl-1875	71	16	in	in	ADP
ajsl-1875	71	17	the	the	DET
ajsl-1875	71	18	tax	tax	NOUN
ajsl-1875	71	19	system	system	NOUN
ajsl-1875	71	20	.	.	PUNCT
ajsl-1875	72	1	tax	tax	NOUN
ajsl-1875	72	2	compliance	compliance	NOUN
ajsl-1875	72	3	behavior	behavior	NOUN
ajsl-1875	72	4	also	also	ADV
ajsl-1875	72	5	depends	depend	VERB
ajsl-1875	72	6	on	on	ADP
ajsl-1875	72	7	taxpayer	taxpayer	NOUN
ajsl-1875	72	8	perceptions	perception	NOUN
ajsl-1875	72	9	of	of	ADP
ajsl-1875	72	10	other	other	ADJ
ajsl-1875	72	11	people	people	NOUN
ajsl-1875	72	12	’s	’s	PART
ajsl-1875	72	13	behavior	behavior	NOUN
ajsl-1875	72	14	(	(	PUNCT
ajsl-1875	72	15	alm	alm	NOUN
ajsl-1875	72	16	&	&	CCONJ
ajsl-1875	72	17	torgler	torgler	NOUN
ajsl-1875	72	18	,	,	PUNCT
ajsl-1875	72	19	2011	2011	NUM
ajsl-1875	72	20	)	)	PUNCT
ajsl-1875	72	21	.	.	PUNCT
ajsl-1875	73	1	this	this	PRON
ajsl-1875	73	2	means	mean	VERB
ajsl-1875	73	3	that	that	SCONJ
ajsl-1875	73	4	the	the	DET
ajsl-1875	73	5	ethical	ethical	ADJ
ajsl-1875	73	6	obligation	obligation	NOUN
ajsl-1875	73	7	to	to	PART
ajsl-1875	73	8	comply	comply	VERB
ajsl-1875	73	9	with	with	ADP
ajsl-1875	73	10	tax	tax	NOUN
ajsl-1875	73	11	compliance	compliance	NOUN
ajsl-1875	73	12	depends	depend	VERB
ajsl-1875	73	13	on	on	ADP
ajsl-1875	73	14	the	the	DET
ajsl-1875	73	15	ethical	ethical	ADJ
ajsl-1875	73	16	behavior	behavior	NOUN
ajsl-1875	73	17	,	,	PUNCT
ajsl-1875	73	18	values	value	NOUN
ajsl-1875	73	19	,	,	PUNCT
ajsl-1875	73	20	and	and	CCONJ
ajsl-1875	73	21	ethical	ethical	ADJ
ajsl-1875	73	22	attitudes	attitude	NOUN
ajsl-1875	73	23	of	of	ADP
ajsl-1875	73	24	other	other	ADJ
ajsl-1875	73	25	taxpayers	taxpayer	NOUN
ajsl-1875	73	26	according	accord	VERB
ajsl-1875	73	27	to	to	ADP
ajsl-1875	73	28	nhavira	nhavira	PROPN
ajsl-1875	73	29	(	(	PUNCT
ajsl-1875	73	30	2016	2016	NUM
ajsl-1875	73	31	)	)	PUNCT
ajsl-1875	73	32	.	.	PUNCT
ajsl-1875	74	1	it	it	PRON
ajsl-1875	74	2	is	be	AUX
ajsl-1875	74	3	clear	clear	ADJ
ajsl-1875	74	4	that	that	SCONJ
ajsl-1875	74	5	the	the	DET
ajsl-1875	74	6	socialethical	socialethical	ADJ
ajsl-1875	74	7	view	view	NOUN
ajsl-1875	74	8	assumes	assume	VERB
ajsl-1875	74	9	that	that	SCONJ
ajsl-1875	74	10	taxpayers	taxpayer	NOUN
ajsl-1875	74	11	make	make	VERB
ajsl-1875	74	12	their	their	PRON
ajsl-1875	74	13	decisions	decision	NOUN
ajsl-1875	74	14	which	which	PRON
ajsl-1875	74	15	are	be	AUX
ajsl-1875	74	16	related	relate	VERB
ajsl-1875	74	17	to	to	ADP
ajsl-1875	74	18	paying	pay	VERB
ajsl-1875	74	19	taxes	taxis	NOUN
ajsl-1875	74	20	on	on	ADP
ajsl-1875	74	21	their	their	PRON
ajsl-1875	74	22	ethical	ethical	ADJ
ajsl-1875	74	23	beliefs	belief	NOUN
ajsl-1875	74	24	,	,	PUNCT
ajsl-1875	74	25	on	on	ADP
ajsl-1875	74	26	the	the	DET
ajsl-1875	74	27	other	other	ADJ
ajsl-1875	74	28	hand	hand	NOUN
ajsl-1875	74	29	,	,	PUNCT
ajsl-1875	74	30	and	and	CCONJ
ajsl-1875	74	31	from	from	ADP
ajsl-1875	74	32	a	a	DET
ajsl-1875	74	33	rational	rational	ADJ
ajsl-1875	74	34	point	point	NOUN
ajsl-1875	74	35	of	of	ADP
ajsl-1875	74	36	view	view	NOUN
ajsl-1875	74	37	,	,	PUNCT
ajsl-1875	74	38	one	one	PRON
ajsl-1875	74	39	can	can	AUX
ajsl-1875	74	40	say	say	VERB
ajsl-1875	74	41	that	that	SCONJ
ajsl-1875	74	42	self	self	NOUN
ajsl-1875	74	43	-	-	PUNCT
ajsl-1875	74	44	interest	interest	NOUN
ajsl-1875	74	45	maximization	maximization	NOUN
ajsl-1875	74	46	is	be	AUX
ajsl-1875	74	47	the	the	DET
ajsl-1875	74	48	primary	primary	ADJ
ajsl-1875	74	49	driver	driver	NOUN
ajsl-1875	74	50	of	of	ADP
ajsl-1875	74	51	tax	tax	NOUN
ajsl-1875	74	52	noncompliance	noncompliance	NOUN
ajsl-1875	74	53	.	.	PUNCT
ajsl-1875	75	1	many	many	ADJ
ajsl-1875	75	2	current	current	ADJ
ajsl-1875	75	3	studies	study	NOUN
ajsl-1875	75	4	have	have	AUX
ajsl-1875	75	5	found	find	VERB
ajsl-1875	75	6	that	that	SCONJ
ajsl-1875	75	7	the	the	DET
ajsl-1875	75	8	relationship	relationship	NOUN
ajsl-1875	75	9	between	between	ADP
ajsl-1875	75	10	ethics	ethic	NOUN
ajsl-1875	75	11	and	and	CCONJ
ajsl-1875	75	12	tax	tax	NOUN
ajsl-1875	75	13	compliance	compliance	NOUN
ajsl-1875	75	14	is	be	AUX
ajsl-1875	75	15	positive	positive	ADJ
ajsl-1875	75	16	.	.	PUNCT
ajsl-1875	76	1	social	social	ADJ
ajsl-1875	76	2	norms	norm	NOUN
ajsl-1875	76	3	are	be	AUX
ajsl-1875	76	4	closely	closely	ADV
ajsl-1875	76	5	related	relate	VERB
ajsl-1875	76	6	to	to	ADP
ajsl-1875	76	7	the	the	DET
ajsl-1875	76	8	culture	culture	NOUN
ajsl-1875	76	9	of	of	ADP
ajsl-1875	76	10	paying	pay	VERB
ajsl-1875	76	11	taxes	taxis	NOUN
ajsl-1875	76	12	.	.	PUNCT
ajsl-1875	77	1	these	these	DET
ajsl-1875	77	2	standards	standard	NOUN
ajsl-1875	77	3	tend	tend	VERB
ajsl-1875	77	4	to	to	PART
ajsl-1875	77	5	encourage	encourage	VERB
ajsl-1875	77	6	voluntary	voluntary	ADJ
ajsl-1875	77	7	compliance	compliance	NOUN
ajsl-1875	77	8	,	,	PUNCT
ajsl-1875	77	9	which	which	PRON
ajsl-1875	77	10	causes	cause	VERB
ajsl-1875	77	11	citizens	citizen	NOUN
ajsl-1875	77	12	to	to	PART
ajsl-1875	77	13	collaborate	collaborate	VERB
ajsl-1875	77	14	with	with	ADP
ajsl-1875	77	15	their	their	PRON
ajsl-1875	77	16	government	government	NOUN
ajsl-1875	77	17	when	when	SCONJ
ajsl-1875	77	18	compliance	compliance	NOUN
ajsl-1875	77	19	is	be	AUX
ajsl-1875	77	20	considered	consider	VERB
ajsl-1875	77	21	positive	positive	ADJ
ajsl-1875	77	22	and	and	CCONJ
ajsl-1875	77	23	socially	socially	ADV
ajsl-1875	77	24	desirable	desirable	ADJ
ajsl-1875	77	25	(	(	PUNCT
ajsl-1875	77	26	frey	frey	PROPN
ajsl-1875	77	27	&	&	CCONJ
ajsl-1875	77	28	torgler	torgler	NOUN
ajsl-1875	77	29	,	,	PUNCT
ajsl-1875	77	30	2007	2007	NUM
ajsl-1875	77	31	)	)	PUNCT
ajsl-1875	77	32	.	.	PUNCT
ajsl-1875	78	1	these	these	DET
ajsl-1875	78	2	dimensions	dimension	NOUN
ajsl-1875	78	3	are	be	AUX
ajsl-1875	78	4	especially	especially	ADV
ajsl-1875	78	5	important	important	ADJ
ajsl-1875	78	6	for	for	ADP
ajsl-1875	78	7	developing	develop	VERB
ajsl-1875	78	8	countries	country	NOUN
ajsl-1875	78	9	to	to	PART
ajsl-1875	78	10	consider	consider	VERB
ajsl-1875	78	11	,	,	PUNCT
ajsl-1875	78	12	as	as	SCONJ
ajsl-1875	78	13	they	they	PRON
ajsl-1875	78	14	have	have	VERB
ajsl-1875	78	15	limited	limit	VERB
ajsl-1875	78	16	funds	fund	NOUN
ajsl-1875	78	17	and	and	CCONJ
ajsl-1875	78	18	infrastructure	infrastructure	NOUN
ajsl-1875	78	19	to	to	PART
ajsl-1875	78	20	levy	levy	VERB
ajsl-1875	78	21	taxes	taxis	NOUN
ajsl-1875	78	22	.	.	PUNCT
ajsl-1875	79	1	mcgee	mcgee	PROPN
ajsl-1875	79	2	and	and	CCONJ
ajsl-1875	79	3	tyler	tyler	PROPN
ajsl-1875	79	4	(	(	PUNCT
ajsl-1875	79	5	2006	2006	NUM
ajsl-1875	79	6	)	)	PUNCT
ajsl-1875	79	7	noted	note	VERB
ajsl-1875	79	8	that	that	SCONJ
ajsl-1875	79	9	students	student	NOUN
ajsl-1875	79	10	in	in	ADP
ajsl-1875	79	11	korea	korea	PROPN
ajsl-1875	79	12	,	,	PUNCT
ajsl-1875	79	13	japan	japan	PROPN
ajsl-1875	79	14	,	,	PUNCT
ajsl-1875	79	15	and	and	CCONJ
ajsl-1875	79	16	china	china	PROPN
ajsl-1875	79	17	found	find	VERB
ajsl-1875	79	18	that	that	SCONJ
ajsl-1875	79	19	the	the	DET
ajsl-1875	79	20	level	level	NOUN
ajsl-1875	79	21	of	of	ADP
ajsl-1875	79	22	ethics	ethic	NOUN
ajsl-1875	79	23	had	have	VERB
ajsl-1875	79	24	a	a	DET
ajsl-1875	79	25	significant	significant	ADJ
ajsl-1875	79	26	positive	positive	ADJ
ajsl-1875	79	27	correlation	correlation	NOUN
ajsl-1875	79	28	with	with	ADP
ajsl-1875	79	29	the	the	DET
ajsl-1875	79	30	tax	tax	NOUN
ajsl-1875	79	31	compliance	compliance	NOUN
ajsl-1875	79	32	process	process	NOUN
ajsl-1875	79	33	,	,	PUNCT
ajsl-1875	79	34	as	as	SCONJ
ajsl-1875	79	35	it	it	PRON
ajsl-1875	79	36	stated	state	VERB
ajsl-1875	79	37	that	that	SCONJ
ajsl-1875	79	38	higher	higher	ADV
ajsl-1875	79	39	-	-	PUNCT
ajsl-1875	79	40	educated	educate	VERB
ajsl-1875	79	41	students	student	NOUN
ajsl-1875	79	42	were	be	AUX
ajsl-1875	79	43	less	less	ADV
ajsl-1875	79	44	tempted	tempt	VERB
ajsl-1875	79	45	to	to	PART
ajsl-1875	79	46	process	process	VERB
ajsl-1875	79	47	non	non	ADJ
ajsl-1875	79	48	-	-	ADJ
ajsl-1875	79	49	compliance	compliance	ADJ
ajsl-1875	79	50	actions	action	NOUN
ajsl-1875	79	51	,	,	PUNCT
ajsl-1875	79	52	while	while	SCONJ
ajsl-1875	79	53	at	at	ADP
ajsl-1875	79	54	the	the	DET
ajsl-1875	79	55	lower	low	ADJ
ajsl-1875	79	56	educational	educational	ADJ
ajsl-1875	79	57	level	level	NOUN
ajsl-1875	79	58	they	they	PRON
ajsl-1875	79	59	had	have	VERB
ajsl-1875	79	60	a	a	DET
ajsl-1875	79	61	greater	great	ADJ
ajsl-1875	79	62	tendency	tendency	NOUN
ajsl-1875	79	63	to	to	PART
ajsl-1875	79	64	oppose	oppose	VERB
ajsl-1875	79	65	taxes	taxis	NOUN
ajsl-1875	79	66	.	.	PUNCT
ajsl-1875	80	1	one	one	NUM
ajsl-1875	80	2	possible	possible	ADJ
ajsl-1875	80	3	justification	justification	NOUN
ajsl-1875	80	4	for	for	ADP
ajsl-1875	80	5	this	this	PRON
ajsl-1875	80	6	is	be	AUX
ajsl-1875	80	7	that	that	SCONJ
ajsl-1875	80	8	graduate	graduate	NOUN
ajsl-1875	80	9	students	student	NOUN
ajsl-1875	80	10	generally	generally	ADV
ajsl-1875	80	11	are	be	AUX
ajsl-1875	80	12	older	old	ADJ
ajsl-1875	80	13	and	and	CCONJ
ajsl-1875	80	14	more	more	ADV
ajsl-1875	80	15	mature	mature	ADJ
ajsl-1875	80	16	than	than	ADP
ajsl-1875	80	17	undergraduate	undergraduate	ADJ
ajsl-1875	80	18	students	student	NOUN
ajsl-1875	80	19	,	,	PUNCT
ajsl-1875	80	20	add	add	VERB
ajsl-1875	80	21	that	that	SCONJ
ajsl-1875	80	22	older	old	ADJ
ajsl-1875	80	23	citizens	citizen	NOUN
ajsl-1875	80	24	are	be	AUX
ajsl-1875	80	25	more	more	ADV
ajsl-1875	80	26	aware	aware	ADJ
ajsl-1875	80	27	of	of	ADP
ajsl-1875	80	28	the	the	DET
ajsl-1875	80	29	consequences	consequence	NOUN
ajsl-1875	80	30	if	if	SCONJ
ajsl-1875	80	31	they	they	PRON
ajsl-1875	80	32	do	do	AUX
ajsl-1875	80	33	n’t	not	PART
ajsl-1875	80	34	intentionally	intentionally	ADV
ajsl-1875	80	35	comply	comply	VERB
ajsl-1875	80	36	with	with	ADP
ajsl-1875	80	37	taxes	taxis	NOUN
ajsl-1875	80	38	.	.	PUNCT
ajsl-1875	81	1	based	base	VERB
ajsl-1875	81	2	on	on	ADP
ajsl-1875	81	3	the	the	DET
ajsl-1875	81	4	above	above	ADJ
ajsl-1875	81	5	,	,	PUNCT
ajsl-1875	81	6	most	most	ADJ
ajsl-1875	81	7	previous	previous	ADJ
ajsl-1875	81	8	studies	study	NOUN
ajsl-1875	81	9	indicated	indicate	VERB
ajsl-1875	81	10	that	that	SCONJ
ajsl-1875	81	11	the	the	DET
ajsl-1875	81	12	relationship	relationship	NOUN
ajsl-1875	81	13	is	be	AUX
ajsl-1875	81	14	positive	positive	ADJ
ajsl-1875	81	15	between	between	ADP
ajsl-1875	81	16	tax	tax	NOUN
ajsl-1875	81	17	ethics	ethic	NOUN
ajsl-1875	81	18	and	and	CCONJ
ajsl-1875	81	19	tax	tax	NOUN
ajsl-1875	81	20	compliance	compliance	NOUN
ajsl-1875	81	21	(	(	PUNCT
ajsl-1875	81	22	alm	alm	NOUN
ajsl-1875	81	23	&	&	CCONJ
ajsl-1875	81	24	torgler	torgler	NOUN
ajsl-1875	81	25	,	,	PUNCT
ajsl-1875	81	26	2011	2011	NUM
ajsl-1875	81	27	;	;	PUNCT
ajsl-1875	81	28	chan	chan	PROPN
ajsl-1875	81	29	et	et	PROPN
ajsl-1875	81	30	al	al	PROPN
ajsl-1875	81	31	.	.	PROPN
ajsl-1875	81	32	,	,	PUNCT
ajsl-1875	81	33	2000	2000	NUM
ajsl-1875	81	34	;	;	PUNCT
ajsl-1875	81	35	frey	frey	PROPN
ajsl-1875	81	36	&	&	CCONJ
ajsl-1875	81	37	torgler	torgler	NOUN
ajsl-1875	81	38	,	,	PUNCT
ajsl-1875	81	39	2007	2007	NUM
ajsl-1875	81	40	;	;	PUNCT
ajsl-1875	81	41	riahi	riahi	NOUN
ajsl-1875	81	42	-	-	PUNCT
ajsl-1875	81	43	belkaoui	belkaoui	NOUN
ajsl-1875	81	44	,	,	PUNCT
ajsl-1875	81	45	2004	2004	NUM
ajsl-1875	81	46	)	)	PUNCT
ajsl-1875	81	47	,	,	PUNCT
ajsl-1875	81	48	other	other	ADJ
ajsl-1875	81	49	studies	study	NOUN
ajsl-1875	81	50	have	have	AUX
ajsl-1875	81	51	found	find	VERB
ajsl-1875	81	52	that	that	SCONJ
ajsl-1875	81	53	the	the	DET
ajsl-1875	81	54	relationship	relationship	NOUN
ajsl-1875	81	55	between	between	ADP
ajsl-1875	81	56	them	they	PRON
ajsl-1875	81	57	is	be	AUX
ajsl-1875	81	58	either	either	CCONJ
ajsl-1875	81	59	negative	negative	ADJ
ajsl-1875	81	60	or	or	CCONJ
ajsl-1875	81	61	that	that	SCONJ
ajsl-1875	81	62	there	there	PRON
ajsl-1875	81	63	is	be	VERB
ajsl-1875	81	64	no	no	DET
ajsl-1875	81	65	relationship	relationship	NOUN
ajsl-1875	81	66	at	at	ADV
ajsl-1875	81	67	all	all	ADV
ajsl-1875	81	68	(	(	PUNCT
ajsl-1875	81	69	ariel	ariel	PROPN
ajsl-1875	81	70	,	,	PUNCT
ajsl-1875	81	71	2012	2012	NUM
ajsl-1875	81	72	;	;	PUNCT
ajsl-1875	81	73	slehat	slehat	PRON
ajsl-1875	81	74	,	,	PUNCT
ajsl-1875	81	75	2009	2009	NUM
ajsl-1875	81	76	)	)	PUNCT
ajsl-1875	81	77	.	.	PUNCT
ajsl-1875	82	1	public	public	ADJ
ajsl-1875	82	2	services	service	NOUN
ajsl-1875	82	3	indeed	indeed	ADV
ajsl-1875	82	4	have	have	AUX
ajsl-1875	82	5	predetermined	predetermine	VERB
ajsl-1875	82	6	standards	standard	NOUN
ajsl-1875	82	7	to	to	PART
ajsl-1875	82	8	assist	assist	VERB
ajsl-1875	82	9	taxpayers	taxpayer	NOUN
ajsl-1875	82	10	in	in	ADP
ajsl-1875	82	11	fulfilling	fulfil	VERB
ajsl-1875	82	12	their	their	PRON
ajsl-1875	82	13	obligations	obligation	NOUN
ajsl-1875	82	14	.	.	PUNCT
ajsl-1875	83	1	however	however	ADV
ajsl-1875	83	2	,	,	PUNCT
ajsl-1875	83	3	each	each	DET
ajsl-1875	83	4	tax	tax	NOUN
ajsl-1875	83	5	service	service	NOUN
ajsl-1875	83	6	office	office	NOUN
ajsl-1875	83	7	must	must	AUX
ajsl-1875	83	8	have	have	VERB
ajsl-1875	83	9	different	different	ADJ
ajsl-1875	83	10	levels	level	NOUN
ajsl-1875	83	11	of	of	ADP
ajsl-1875	83	12	service	service	NOUN
ajsl-1875	83	13	so	so	SCONJ
ajsl-1875	83	14	that	that	SCONJ
ajsl-1875	83	15	various	various	ADJ
ajsl-1875	83	16	perceptions	perception	NOUN
ajsl-1875	83	17	arise	arise	VERB
ajsl-1875	83	18	from	from	ADP
ajsl-1875	83	19	taxpayers	taxpayer	NOUN
ajsl-1875	83	20	(	(	PUNCT
ajsl-1875	83	21	firnanda	firnanda	ADJ
ajsl-1875	83	22	,	,	PUNCT
ajsl-1875	83	23	2017	2017	NUM
ajsl-1875	83	24	)	)	PUNCT
ajsl-1875	83	25	.	.	PUNCT
ajsl-1875	84	1	if	if	SCONJ
ajsl-1875	84	2	the	the	DET
ajsl-1875	84	3	quality	quality	NOUN
ajsl-1875	84	4	of	of	ADP
ajsl-1875	84	5	services	service	NOUN
ajsl-1875	84	6	provided	provide	VERB
ajsl-1875	84	7	by	by	ADP
ajsl-1875	84	8	the	the	DET
ajsl-1875	84	9	tax	tax	NOUN
ajsl-1875	84	10	authorities	authority	NOUN
ajsl-1875	84	11	provides	provide	VERB
ajsl-1875	84	12	satisfaction	satisfaction	NOUN
ajsl-1875	84	13	and	and	CCONJ
ajsl-1875	84	14	convenience	convenience	NOUN
ajsl-1875	84	15	to	to	ADP
ajsl-1875	84	16	taxpayers	taxpayer	NOUN
ajsl-1875	84	17	,	,	PUNCT
ajsl-1875	84	18	they	they	PRON
ajsl-1875	84	19	will	will	AUX
ajsl-1875	84	20	be	be	AUX
ajsl-1875	84	21	more	more	ADV
ajsl-1875	84	22	obedient	obedient	ADJ
ajsl-1875	84	23	in	in	ADP
ajsl-1875	84	24	fulfilling	fulfil	VERB
ajsl-1875	84	25	their	their	PRON
ajsl-1875	84	26	obligations	obligation	NOUN
ajsl-1875	84	27	.	.	PUNCT
ajsl-1875	85	1	in	in	ADP
ajsl-1875	85	2	contrast	contrast	NOUN
ajsl-1875	85	3	,	,	PUNCT
ajsl-1875	85	4	if	if	SCONJ
ajsl-1875	85	5	the	the	DET
ajsl-1875	85	6	quality	quality	NOUN
ajsl-1875	85	7	of	of	ADP
ajsl-1875	85	8	services	service	NOUN
ajsl-1875	85	9	provided	provide	VERB
ajsl-1875	85	10	does	do	AUX
ajsl-1875	85	11	not	not	PART
ajsl-1875	85	12	provide	provide	VERB
ajsl-1875	85	13	satisfaction	satisfaction	NOUN
ajsl-1875	85	14	,	,	PUNCT
ajsl-1875	85	15	taxpayers	taxpayer	NOUN
ajsl-1875	85	16	tend	tend	VERB
ajsl-1875	85	17	to	to	PART
ajsl-1875	85	18	avoid	avoid	VERB
ajsl-1875	85	19	taxes	taxis	NOUN
ajsl-1875	85	20	.	.	PUNCT
ajsl-1875	86	1	if	if	SCONJ
ajsl-1875	86	2	this	this	PRON
ajsl-1875	86	3	happens	happen	VERB
ajsl-1875	86	4	,	,	PUNCT
ajsl-1875	86	5	the	the	DET
ajsl-1875	86	6	taxpayer	taxpayer	NOUN
ajsl-1875	86	7	will	will	AUX
ajsl-1875	86	8	be	be	AUX
ajsl-1875	86	9	given	give	VERB
ajsl-1875	86	10	sanctions	sanction	NOUN
ajsl-1875	86	11	by	by	ADP
ajsl-1875	86	12	applicable	applicable	ADJ
ajsl-1875	86	13	regulations	regulation	NOUN
ajsl-1875	86	14	to	to	PART
ajsl-1875	86	15	deter	deter	VERB
ajsl-1875	86	16	negligent	negligent	ADJ
ajsl-1875	86	17	taxpayers	taxpayer	NOUN
ajsl-1875	86	18	.	.	PUNCT
ajsl-1875	87	1	sanctions	sanction	NOUN
ajsl-1875	87	2	with	with	ADP
ajsl-1875	87	3	a	a	DET
ajsl-1875	87	4	high	high	ADJ
ajsl-1875	87	5	amount	amount	NOUN
ajsl-1875	87	6	will	will	AUX
ajsl-1875	87	7	make	make	VERB
ajsl-1875	87	8	taxpayers	taxpayer	NOUN
ajsl-1875	87	9	more	more	ADV
ajsl-1875	87	10	obedient	obedient	ADJ
ajsl-1875	87	11	in	in	ADP
ajsl-1875	87	12	fulfilling	fulfil	VERB
ajsl-1875	87	13	their	their	PRON
ajsl-1875	87	14	tax	tax	NOUN
ajsl-1875	87	15	obligations	obligation	NOUN
ajsl-1875	87	16	(	(	PUNCT
ajsl-1875	87	17	santoso	santoso	NOUN
ajsl-1875	87	18	,	,	PUNCT
ajsl-1875	87	19	2008	2008	NUM
ajsl-1875	87	20	)	)	PUNCT
ajsl-1875	87	21	.	.	PUNCT
ajsl-1875	88	1	firnanda	firnanda	INTJ
ajsl-1875	88	2	(	(	PUNCT
ajsl-1875	88	3	2017	2017	NUM
ajsl-1875	88	4	)	)	PUNCT
ajsl-1875	88	5	proves	prove	VERB
ajsl-1875	88	6	that	that	SCONJ
ajsl-1875	88	7	service	service	NOUN
ajsl-1875	88	8	quality	quality	NOUN
ajsl-1875	88	9	can	can	AUX
ajsl-1875	88	10	strengthen	strengthen	VERB
ajsl-1875	88	11	the	the	DET
ajsl-1875	88	12	relationship	relationship	NOUN
ajsl-1875	88	13	between	between	ADP
ajsl-1875	88	14	tax	tax	NOUN
ajsl-1875	88	15	sanctions	sanction	NOUN
ajsl-1875	88	16	and	and	CCONJ
ajsl-1875	88	17	taxpayer	taxpayer	NOUN
ajsl-1875	88	18	compliance	compliance	NOUN
ajsl-1875	88	19	.	.	PUNCT
ajsl-1875	89	1	it	it	PRON
ajsl-1875	89	2	shows	show	VERB
ajsl-1875	89	3	that	that	SCONJ
ajsl-1875	89	4	the	the	DET
ajsl-1875	89	5	tax	tax	NOUN
ajsl-1875	89	6	authorities	authority	NOUN
ajsl-1875	89	7	can	can	AUX
ajsl-1875	89	8	build	build	VERB
ajsl-1875	89	9	good	good	ADJ
ajsl-1875	89	10	trust	trust	NOUN
ajsl-1875	89	11	with	with	ADP
ajsl-1875	89	12	taxpayers	taxpayer	NOUN
ajsl-1875	89	13	so	so	SCONJ
ajsl-1875	89	14	that	that	SCONJ
ajsl-1875	89	15	taxpayers	taxpayer	NOUN
ajsl-1875	89	16	comply	comply	VERB
ajsl-1875	89	17	with	with	ADP
ajsl-1875	89	18	tax	tax	NOUN
ajsl-1875	89	19	regulations	regulation	NOUN
ajsl-1875	89	20	that	that	PRON
ajsl-1875	89	21	have	have	AUX
ajsl-1875	89	22	been	be	AUX
ajsl-1875	89	23	set	set	VERB
ajsl-1875	89	24	by	by	ADP
ajsl-1875	89	25	not	not	PART
ajsl-1875	89	26	avoiding	avoid	VERB
ajsl-1875	89	27	taxes	taxis	NOUN
ajsl-1875	89	28	.	.	PUNCT
ajsl-1875	90	1	strategic	strategic	ADJ
ajsl-1875	90	2	solutions	solution	NOUN
ajsl-1875	90	3	to	to	PART
ajsl-1875	90	4	cope	cope	VERB
ajsl-1875	90	5	tax	tax	NOUN
ajsl-1875	90	6	moral	moral	ADJ
ajsl-1875	90	7	on	on	ADP
ajsl-1875	90	8	the	the	DET
ajsl-1875	90	9	compliance	compliance	NOUN
ajsl-1875	90	10	of	of	ADP
ajsl-1875	90	11	individual	individual	ADJ
ajsl-1875	90	12	taxpayers	taxpayer	NOUN
ajsl-1875	90	13	first	first	ADV
ajsl-1875	90	14	and	and	CCONJ
ajsl-1875	90	15	foremost	foremost	ADV
ajsl-1875	90	16	based	base	VERB
ajsl-1875	90	17	on	on	ADP
ajsl-1875	90	18	theory	theory	NOUN
ajsl-1875	90	19	of	of	ADP
ajsl-1875	90	20	slippery	slippery	ADJ
ajsl-1875	90	21	slope	slope	NOUN
ajsl-1875	90	22	is	be	AUX
ajsl-1875	90	23	a	a	DET
ajsl-1875	90	24	theory	theory	NOUN
ajsl-1875	90	25	which	which	PRON
ajsl-1875	90	26	states	state	VERB
ajsl-1875	90	27	that	that	SCONJ
ajsl-1875	90	28	tax	tax	NOUN
ajsl-1875	90	29	compliance	compliance	NOUN
ajsl-1875	90	30	will	will	AUX
ajsl-1875	90	31	be	be	AUX
ajsl-1875	90	32	formed	form	VERB
ajsl-1875	90	33	because	because	SCONJ
ajsl-1875	90	34	of	of	ADP
ajsl-1875	90	35	two	two	NUM
ajsl-1875	90	36	things	thing	NOUN
ajsl-1875	90	37	,	,	PUNCT
ajsl-1875	90	38	namely	namely	ADV
ajsl-1875	90	39	the	the	DET
ajsl-1875	90	40	power	power	NOUN
ajsl-1875	90	41	of	of	ADP
ajsl-1875	90	42	authorities	authority	NOUN
ajsl-1875	90	43	and	and	CCONJ
ajsl-1875	90	44	trust	trust	NOUN
ajsl-1875	90	45	in	in	ADP
ajsl-1875	90	46	authorities	authority	NOUN
ajsl-1875	90	47	.	.	PUNCT
ajsl-1875	91	1	the	the	DET
ajsl-1875	91	2	power	power	NOUN
ajsl-1875	91	3	of	of	ADP
ajsl-1875	91	4	authority	authority	NOUN
ajsl-1875	91	5	is	be	AUX
ajsl-1875	91	6	the	the	DET
ajsl-1875	91	7	taxpayer	taxpayer	NOUN
ajsl-1875	91	8	’s	’s	PART
ajsl-1875	91	9	perception	perception	NOUN
ajsl-1875	91	10	of	of	ADP
ajsl-1875	91	11	the	the	DET
ajsl-1875	91	12	tax	tax	NOUN
ajsl-1875	91	13	authorities	authority	NOUN
ajsl-1875	91	14	’	'	PUNCT
ajsl-1875	91	15	ability	ability	NOUN
ajsl-1875	91	16	to	to	PART
ajsl-1875	91	17	detect	detect	VERB
ajsl-1875	91	18	and	and	CCONJ
ajsl-1875	91	19	provide	provide	VERB
ajsl-1875	91	20	penalties	penalty	NOUN
ajsl-1875	91	21	for	for	ADP
ajsl-1875	91	22	taxpayers	taxpayer	NOUN
ajsl-1875	91	23	who	who	PRON
ajsl-1875	91	24	violate	violate	VERB
ajsl-1875	91	25	tax	tax	NOUN
ajsl-1875	91	26	regulations	regulation	NOUN
ajsl-1875	91	27	.	.	PUNCT
ajsl-1875	92	1	trust	trust	NOUN
ajsl-1875	92	2	in	in	ADP
ajsl-1875	92	3	authority	authority	NOUN
ajsl-1875	92	4	is	be	AUX
ajsl-1875	92	5	the	the	DET
ajsl-1875	92	6	opinion	opinion	NOUN
ajsl-1875	92	7	of	of	ADP
ajsl-1875	92	8	an	an	DET
ajsl-1875	92	9	individual	individual	ADJ
ajsl-1875	92	10	or	or	CCONJ
ajsl-1875	92	11	social	social	ADJ
ajsl-1875	92	12	group	group	NOUN
ajsl-1875	92	13	that	that	PRON
ajsl-1875	92	14	the	the	DET
ajsl-1875	92	15	tax	tax	NOUN
ajsl-1875	92	16	authority	authority	NOUN
ajsl-1875	92	17	has	have	VERB
ajsl-1875	92	18	a	a	DET
ajsl-1875	92	19	dependable	dependable	ADJ
ajsl-1875	92	20	performance	performance	NOUN
ajsl-1875	92	21	and	and	CCONJ
ajsl-1875	92	22	works	work	VERB
ajsl-1875	92	23	for	for	ADP
ajsl-1875	92	24	the	the	DET
ajsl-1875	92	25	good	good	NOUN
ajsl-1875	92	26	of	of	ADP
ajsl-1875	92	27	society	society	NOUN
ajsl-1875	92	28	.	.	PUNCT
ajsl-1875	93	1	this	this	DET
ajsl-1875	93	2	theory	theory	NOUN
ajsl-1875	93	3	explains	explain	VERB
ajsl-1875	93	4	that	that	SCONJ
ajsl-1875	93	5	social	social	ADJ
ajsl-1875	93	6	psychology	psychology	NOUN
ajsl-1875	93	7	and	and	CCONJ
ajsl-1875	93	8	deterrence	deterrence	NOUN
ajsl-1875	93	9	variables	variable	NOUN
ajsl-1875	93	10	can	can	AUX
ajsl-1875	93	11	affect	affect	VERB
ajsl-1875	93	12	tax	tax	NOUN
ajsl-1875	93	13	compliance	compliance	NOUN
ajsl-1875	93	14	(	(	PUNCT
ajsl-1875	93	15	cyan	cyan	PROPN
ajsl-1875	93	16	,	,	PUNCT
ajsl-1875	93	17	koumpias	koumpias	PROPN
ajsl-1875	93	18	,	,	PUNCT
ajsl-1875	93	19	&	&	CCONJ
ajsl-1875	93	20	martinez	martinez	PROPN
ajsl-1875	93	21	-	-	PUNCT
ajsl-1875	93	22	vazquez	vazquez	PROPN
ajsl-1875	93	23	,	,	PUNCT
ajsl-1875	93	24	2016	2016	NUM
ajsl-1875	93	25	)	)	PUNCT
ajsl-1875	93	26	.	.	PUNCT
ajsl-1875	94	1	additionally	additionally	ADV
ajsl-1875	94	2	based	base	VERB
ajsl-1875	94	3	on	on	ADP
ajsl-1875	94	4	tax	tax	NOUN
ajsl-1875	94	5	simplicity	simplicity	NOUN
ajsl-1875	94	6	law	law	NOUN
ajsl-1875	94	7	slemrod	slemrod	NOUN
ajsl-1875	94	8	and	and	CCONJ
ajsl-1875	94	9	bakija	bakija	NOUN
ajsl-1875	94	10	(	(	PUNCT
ajsl-1875	94	11	2008	2008	NUM
ajsl-1875	94	12	)	)	PUNCT
ajsl-1875	94	13	suggest	suggest	VERB
ajsl-1875	94	14	that	that	SCONJ
ajsl-1875	94	15	the	the	DET
ajsl-1875	94	16	ideal	ideal	ADJ
ajsl-1875	94	17	tax	tax	NOUN
ajsl-1875	94	18	system	system	NOUN
ajsl-1875	94	19	should	should	AUX
ajsl-1875	94	20	be	be	AUX
ajsl-1875	94	21	fair	fair	ADJ
ajsl-1875	94	22	,	,	PUNCT
ajsl-1875	94	23	simple	simple	ADJ
ajsl-1875	94	24	,	,	PUNCT
ajsl-1875	94	25	and	and	CCONJ
ajsl-1875	94	26	enforceable	enforceable	ADJ
ajsl-1875	94	27	and	and	CCONJ
ajsl-1875	94	28	promote	promote	VERB
ajsl-1875	94	29	economic	economic	ADJ
ajsl-1875	94	30	prosperity	prosperity	NOUN
ajsl-1875	94	31	.	.	PUNCT
ajsl-1875	95	1	chattopadhyay	chattopadhyay	PROPN
ajsl-1875	95	2	and	and	CCONJ
ajsl-1875	95	3	das	das	PROPN
ajsl-1875	95	4	gupta	gupta	PROPN
ajsl-1875	95	5	’s	’s	PART
ajsl-1875	95	6	(	(	PUNCT
ajsl-1875	95	7	2002	2002	NUM
ajsl-1875	95	8	)	)	PUNCT
ajsl-1875	95	9	study	study	NOUN
ajsl-1875	95	10	suggests	suggest	VERB
ajsl-1875	95	11	that	that	SCONJ
ajsl-1875	95	12	the	the	DET
ajsl-1875	95	13	simplification	simplification	NOUN
ajsl-1875	95	14	of	of	ADP
ajsl-1875	95	15	tax	tax	NOUN
ajsl-1875	95	16	legislation	legislation	NOUN
ajsl-1875	95	17	might	might	AUX
ajsl-1875	95	18	have	have	VERB
ajsl-1875	95	19	a	a	DET
ajsl-1875	95	20	significant	significant	ADJ
ajsl-1875	95	21	impact	impact	NOUN
ajsl-1875	95	22	in	in	ADP
ajsl-1875	95	23	encouraging	encourage	VERB
ajsl-1875	95	24	tax	tax	NOUN
ajsl-1875	95	25	compliance	compliance	NOUN
ajsl-1875	95	26	behavior	behavior	NOUN
ajsl-1875	95	27	amongst	amongst	ADP
ajsl-1875	95	28	taxpayers	taxpayer	NOUN
ajsl-1875	95	29	.	.	PUNCT
ajsl-1875	96	1	loo	loo	VERB
ajsl-1875	96	2	(	(	PUNCT
ajsl-1875	96	3	2006	2006	NUM
ajsl-1875	96	4	)	)	PUNCT
ajsl-1875	96	5	stated	state	VERB
ajsl-1875	96	6	that	that	SCONJ
ajsl-1875	96	7	the	the	DET
ajsl-1875	96	8	self	self	NOUN
ajsl-1875	96	9	-	-	PUNCT
ajsl-1875	96	10	assessment	assessment	NOUN
ajsl-1875	96	11	system	system	NOUN
ajsl-1875	96	12	resultantly	resultantly	ADV
ajsl-1875	96	13	increases	increase	VERB
ajsl-1875	96	14	voluntary	voluntary	ADJ
ajsl-1875	96	15	compliance	compliance	NOUN
ajsl-1875	96	16	and	and	CCONJ
ajsl-1875	96	17	simplify	simplify	VERB
ajsl-1875	96	18	the	the	DET
ajsl-1875	96	19	tax	tax	NOUN
ajsl-1875	96	20	collection	collection	NOUN
ajsl-1875	96	21	system	system	NOUN
ajsl-1875	96	22	.	.	PUNCT
ajsl-1875	97	1	taxpayers	taxpayer	NOUN
ajsl-1875	97	2	belong	belong	VERB
ajsl-1875	97	3	to	to	ADP
ajsl-1875	97	4	various	various	ADJ
ajsl-1875	97	5	backgrounds	background	NOUN
ajsl-1875	97	6	,	,	PUNCT
ajsl-1875	97	7	with	with	ADP
ajsl-1875	97	8	differences	difference	NOUN
ajsl-1875	97	9	in	in	ADP
ajsl-1875	97	10	their	their	PRON
ajsl-1875	97	11	culture	culture	NOUN
ajsl-1875	97	12	,	,	PUNCT
ajsl-1875	97	13	income	income	NOUN
ajsl-1875	97	14	,	,	PUNCT
ajsl-1875	97	15	educational	educational	ADJ
ajsl-1875	97	16	background	background	NOUN
ajsl-1875	97	17	and	and	CCONJ
ajsl-1875	97	18	tax	tax	NOUN
ajsl-1875	97	19	knowledge	knowledge	NOUN
ajsl-1875	97	20	.	.	PUNCT
ajsl-1875	98	1	therefore	therefore	ADV
ajsl-1875	98	2	,	,	PUNCT
ajsl-1875	98	3	richardson	richardson	PROPN
ajsl-1875	98	4	(	(	PUNCT
ajsl-1875	98	5	2006	2006	NUM
ajsl-1875	98	6	)	)	PUNCT
ajsl-1875	98	7	and	and	CCONJ
ajsl-1875	98	8	palil	palil	NOUN
ajsl-1875	98	9	and	and	CCONJ
ajsl-1875	98	10	mustapha	mustapha	PROPN
ajsl-1875	98	11	(	(	PUNCT
ajsl-1875	98	12	2011	2011	NUM
ajsl-1875	98	13	)	)	PUNCT
ajsl-1875	98	14	stated	state	VERB
ajsl-1875	98	15	that	that	SCONJ
ajsl-1875	98	16	simplicity	simplicity	NOUN
ajsl-1875	98	17	in	in	ADP
ajsl-1875	98	18	tax	tax	NOUN
ajsl-1875	98	19	law	law	NOUN
ajsl-1875	98	20	is	be	AUX
ajsl-1875	98	21	significantly	significantly	ADV
ajsl-1875	98	22	related	relate	VERB
ajsl-1875	98	23	to	to	ADP
ajsl-1875	98	24	tax	tax	NOUN
ajsl-1875	98	25	compliance	compliance	NOUN
ajsl-1875	98	26	.	.	PUNCT
ajsl-1875	99	1	by	by	ADP
ajsl-1875	99	2	simplifying	simplify	VERB
ajsl-1875	99	3	the	the	DET
ajsl-1875	99	4	tax	tax	NOUN
ajsl-1875	99	5	return	return	NOUN
ajsl-1875	99	6	,	,	PUNCT
ajsl-1875	99	7	taxpayers	taxpayer	NOUN
ajsl-1875	99	8	will	will	AUX
ajsl-1875	99	9	consider	consider	VERB
ajsl-1875	99	10	filing	file	VERB
ajsl-1875	99	11	the	the	DET
ajsl-1875	99	12	tax	tax	NOUN
ajsl-1875	99	13	return	return	NOUN
ajsl-1875	99	14	by	by	ADP
ajsl-1875	99	15	themselves	themselves	PRON
ajsl-1875	99	16	rather	rather	ADV
ajsl-1875	99	17	than	than	ADP
ajsl-1875	99	18	deploying	deploy	VERB
ajsl-1875	99	19	it	it	PRON
ajsl-1875	99	20	to	to	ADP
ajsl-1875	99	21	professionals	professional	NOUN
ajsl-1875	99	22	(	(	PUNCT
ajsl-1875	99	23	baer	baer	PROPN
ajsl-1875	99	24	and	and	CCONJ
ajsl-1875	99	25	silvani	silvani	PROPN
ajsl-1875	99	26	(	(	PUNCT
ajsl-1875	99	27	1997	1997	NUM
ajsl-1875	99	28	)	)	PUNCT
ajsl-1875	99	29	.	.	PUNCT
ajsl-1875	100	1	chau	chau	NOUN
ajsl-1875	100	2	and	and	CCONJ
ajsl-1875	100	3	leung	leung	PROPN
ajsl-1875	100	4	(	(	PUNCT
ajsl-1875	100	5	2009	2009	NUM
ajsl-1875	100	6	)	)	PUNCT
ajsl-1875	100	7	observed	observe	VERB
ajsl-1875	100	8	that	that	SCONJ
ajsl-1875	100	9	the	the	DET
ajsl-1875	100	10	complexity	complexity	NOUN
ajsl-1875	100	11	of	of	ADP
ajsl-1875	100	12	the	the	DET
ajsl-1875	100	13	tax	tax	NOUN
ajsl-1875	100	14	system	system	NOUN
ajsl-1875	100	15	has	have	VERB
ajsl-1875	100	16	for	for	ADP
ajsl-1875	100	17	long	long	ADV
ajsl-1875	100	18	being	be	AUX
ajsl-1875	100	19	determined	determine	VERB
ajsl-1875	100	20	as	as	ADP
ajsl-1875	100	21	one	one	NUM
ajsl-1875	100	22	of	of	ADP
ajsl-1875	100	23	the	the	DET
ajsl-1875	100	24	main	main	ADJ
ajsl-1875	100	25	factors	factor	NOUN
ajsl-1875	100	26	of	of	ADP
ajsl-1875	100	27	tax	tax	NOUN
ajsl-1875	100	28	evasion	evasion	NOUN
ajsl-1875	100	29	.	.	PUNCT
ajsl-1875	101	1	the	the	DET
ajsl-1875	101	2	simplicity	simplicity	NOUN
ajsl-1875	101	3	of	of	ADP
ajsl-1875	101	4	taxes	taxis	NOUN
ajsl-1875	101	5	affects	affect	VERB
ajsl-1875	101	6	your	your	PRON
ajsl-1875	101	7	opinion	opinion	NOUN
ajsl-1875	101	8	about	about	ADP
ajsl-1875	101	9	proposed	propose	VERB
ajsl-1875	101	10	fair	fair	ADJ
ajsl-1875	101	11	tax	tax	NOUN
ajsl-1875	101	12	policies	policy	NOUN
ajsl-1875	101	13	(	(	PUNCT
ajsl-1875	101	14	murphy	murphy	PROPN
ajsl-1875	101	15	2009	2009	NUM
ajsl-1875	101	16	)	)	PUNCT
ajsl-1875	101	17	.	.	PUNCT
ajsl-1875	102	1	evidence	evidence	NOUN
ajsl-1875	102	2	shows	show	VERB
ajsl-1875	102	3	that	that	SCONJ
ajsl-1875	102	4	one	one	NUM
ajsl-1875	102	5	of	of	ADP
ajsl-1875	102	6	the	the	DET
ajsl-1875	102	7	factors	factor	NOUN
ajsl-1875	102	8	leading	lead	VERB
ajsl-1875	102	9	to	to	ADP
ajsl-1875	102	10	voluntary	voluntary	ADJ
ajsl-1875	102	11	compliance	compliance	NOUN
ajsl-1875	102	12	is	be	AUX
ajsl-1875	102	13	the	the	DET
ajsl-1875	102	14	simplification	simplification	NOUN
ajsl-1875	102	15	of	of	ADP
ajsl-1875	102	16	tax	tax	NOUN
ajsl-1875	102	17	payments	payment	NOUN
ajsl-1875	102	18	(	(	PUNCT
ajsl-1875	102	19	saad	saad	PROPN
ajsl-1875	102	20	2014	2014	NUM
ajsl-1875	102	21	)	)	PUNCT
ajsl-1875	102	22	,	,	PUNCT
ajsl-1875	102	23	which	which	PRON
ajsl-1875	102	24	implies	imply	VERB
ajsl-1875	102	25	that	that	SCONJ
ajsl-1875	102	26	a	a	DET
ajsl-1875	102	27	complex	complex	ADJ
ajsl-1875	102	28	tax	tax	NOUN
ajsl-1875	102	29	system	system	NOUN
ajsl-1875	102	30	can	can	AUX
ajsl-1875	102	31	be	be	AUX
ajsl-1875	102	32	a	a	DET
ajsl-1875	102	33	deterrent	deterrent	NOUN
ajsl-1875	102	34	to	to	ADP
ajsl-1875	102	35	voluntary	voluntary	ADJ
ajsl-1875	102	36	tax	tax	NOUN
ajsl-1875	102	37	compliance	compliance	NOUN
ajsl-1875	102	38	.	.	PUNCT
ajsl-1875	103	1	having	have	VERB
ajsl-1875	103	2	tax	tax	NOUN
ajsl-1875	103	3	laws	law	NOUN
ajsl-1875	103	4	that	that	PRON
ajsl-1875	103	5	are	be	AUX
ajsl-1875	103	6	consistent	consistent	ADJ
ajsl-1875	103	7	and	and	CCONJ
ajsl-1875	103	8	stable	stable	ADJ
ajsl-1875	103	9	in	in	ADP
ajsl-1875	103	10	enactment	enactment	NOUN
ajsl-1875	103	11	and	and	CCONJ
ajsl-1875	103	12	performance	performance	NOUN
ajsl-1875	103	13	will	will	AUX
ajsl-1875	103	14	make	make	VERB
ajsl-1875	103	15	the	the	DET
ajsl-1875	103	16	tax	tax	NOUN
ajsl-1875	103	17	pa	pa	PROPN
ajsl-1875	103	18	ge	ge	PROPN
ajsl-1875	103	19	47	47	NUM
ajsl-1875	103	20	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-1875	103	21	am	am	NOUN
ajsl-1875	103	22	.	.	PUNCT
ajsl-1875	104	1	j.	j.	PROPN
ajsl-1875	104	2	soc	soc	PROPN
ajsl-1875	104	3	.	.	PUNCT
ajsl-1875	105	1	l.	l.	PROPN
ajsl-1875	105	2	2(2	2(2	NUM
ajsl-1875	105	3	)	)	PUNCT
ajsl-1875	105	4	44	44	NUM
ajsl-1875	105	5	-	-	SYM
ajsl-1875	105	6	50	50	NUM
ajsl-1875	105	7	,	,	PUNCT
ajsl-1875	105	8	2023	2023	NUM
ajsl-1875	105	9	system	system	NOUN
ajsl-1875	105	10	less	less	ADV
ajsl-1875	105	11	complex	complex	ADJ
ajsl-1875	105	12	and	and	CCONJ
ajsl-1875	105	13	can	can	AUX
ajsl-1875	105	14	encourage	encourage	VERB
ajsl-1875	105	15	tax	tax	NOUN
ajsl-1875	105	16	compliance	compliance	NOUN
ajsl-1875	105	17	(	(	PUNCT
ajsl-1875	105	18	ahangar	ahangar	NOUN
ajsl-1875	105	19	et	et	PROPN
ajsl-1875	105	20	al	al	PROPN
ajsl-1875	105	21	.	.	PROPN
ajsl-1875	105	22	2011	2011	NUM
ajsl-1875	105	23	)	)	PUNCT
ajsl-1875	105	24	.	.	PUNCT
ajsl-1875	106	1	furthermore	furthermore	ADV
ajsl-1875	106	2	based	base	VERB
ajsl-1875	106	3	on	on	ADP
ajsl-1875	106	4	perception	perception	NOUN
ajsl-1875	106	5	about	about	ADP
ajsl-1875	106	6	government	government	NOUN
ajsl-1875	106	7	spending	spending	NOUN
ajsl-1875	106	8	,	,	PUNCT
ajsl-1875	106	9	luther	luther	PROPN
ajsl-1875	106	10	and	and	CCONJ
ajsl-1875	106	11	singhal	singhal	PROPN
ajsl-1875	106	12	(	(	PUNCT
ajsl-1875	106	13	2014	2014	NUM
ajsl-1875	106	14	)	)	PUNCT
ajsl-1875	106	15	stated	state	VERB
ajsl-1875	106	16	that	that	SCONJ
ajsl-1875	106	17	different	different	ADJ
ajsl-1875	106	18	types	type	NOUN
ajsl-1875	106	19	of	of	ADP
ajsl-1875	106	20	government	government	NOUN
ajsl-1875	106	21	services	service	NOUN
ajsl-1875	106	22	which	which	PRON
ajsl-1875	106	23	are	be	AUX
ajsl-1875	106	24	financed	finance	VERB
ajsl-1875	106	25	by	by	ADP
ajsl-1875	106	26	tax	tax	NOUN
ajsl-1875	106	27	revenues	revenue	NOUN
ajsl-1875	106	28	affect	affect	VERB
ajsl-1875	106	29	an	an	DET
ajsl-1875	106	30	individual	individual	NOUN
ajsl-1875	106	31	’s	’s	PART
ajsl-1875	106	32	willingness	willingness	NOUN
ajsl-1875	106	33	to	to	PART
ajsl-1875	106	34	comply	comply	VERB
ajsl-1875	106	35	.	.	PUNCT
ajsl-1875	107	1	voluntary	voluntary	ADJ
ajsl-1875	107	2	tax	tax	NOUN
ajsl-1875	107	3	compliance	compliance	NOUN
ajsl-1875	107	4	will	will	AUX
ajsl-1875	107	5	increase	increase	VERB
ajsl-1875	107	6	if	if	SCONJ
ajsl-1875	107	7	the	the	DET
ajsl-1875	107	8	government	government	NOUN
ajsl-1875	107	9	spends	spend	VERB
ajsl-1875	107	10	the	the	DET
ajsl-1875	107	11	national	national	ADJ
ajsl-1875	107	12	revenue	revenue	NOUN
ajsl-1875	107	13	wisely	wisely	ADV
ajsl-1875	107	14	(	(	PUNCT
ajsl-1875	107	15	palil	palil	NOUN
ajsl-1875	107	16	and	and	CCONJ
ajsl-1875	107	17	mustapha	mustapha	PROPN
ajsl-1875	107	18	2011	2011	NUM
ajsl-1875	107	19	)	)	PUNCT
ajsl-1875	107	20	.	.	PUNCT
ajsl-1875	108	1	similarly	similarly	ADV
ajsl-1875	108	2	,	,	PUNCT
ajsl-1875	108	3	according	accord	VERB
ajsl-1875	108	4	to	to	ADP
ajsl-1875	108	5	feld	feld	NOUN
ajsl-1875	108	6	and	and	CCONJ
ajsl-1875	108	7	frey	frey	PROPN
ajsl-1875	108	8	(	(	PUNCT
ajsl-1875	108	9	2007	2007	NUM
ajsl-1875	108	10	)	)	PUNCT
ajsl-1875	108	11	,	,	PUNCT
ajsl-1875	108	12	taxpayers	taxpayer	NOUN
ajsl-1875	108	13	pay	pay	VERB
ajsl-1875	108	14	their	their	PRON
ajsl-1875	108	15	taxes	taxis	NOUN
ajsl-1875	108	16	honestly	honestly	ADV
ajsl-1875	108	17	,	,	PUNCT
ajsl-1875	108	18	if	if	SCONJ
ajsl-1875	108	19	they	they	PRON
ajsl-1875	108	20	get	get	VERB
ajsl-1875	108	21	valuable	valuable	ADJ
ajsl-1875	108	22	public	public	ADJ
ajsl-1875	108	23	services	service	NOUN
ajsl-1875	108	24	in	in	ADP
ajsl-1875	108	25	exchange	exchange	NOUN
ajsl-1875	108	26	.	.	PUNCT
ajsl-1875	109	1	these	these	DET
ajsl-1875	109	2	behaviors	behavior	NOUN
ajsl-1875	109	3	could	could	AUX
ajsl-1875	109	4	be	be	AUX
ajsl-1875	109	5	explained	explain	VERB
ajsl-1875	109	6	by	by	ADP
ajsl-1875	109	7	acknowledging	acknowledge	VERB
ajsl-1875	109	8	the	the	DET
ajsl-1875	109	9	social	social	ADJ
ajsl-1875	109	10	exchange	exchange	NOUN
ajsl-1875	109	11	theory	theory	NOUN
ajsl-1875	109	12	and	and	CCONJ
ajsl-1875	109	13	expected	expect	VERB
ajsl-1875	109	14	utility	utility	NOUN
ajsl-1875	109	15	theories	theory	NOUN
ajsl-1875	109	16	.	.	PUNCT
ajsl-1875	110	1	expected	expect	VERB
ajsl-1875	110	2	utility	utility	NOUN
ajsl-1875	110	3	theory	theory	NOUN
ajsl-1875	110	4	(	(	PUNCT
ajsl-1875	110	5	eut	eut	NOUN
ajsl-1875	110	6	)	)	PUNCT
ajsl-1875	110	7	states	state	VERB
ajsl-1875	110	8	that	that	SCONJ
ajsl-1875	110	9	the	the	DET
ajsl-1875	110	10	decision	decision	NOUN
ajsl-1875	110	11	maker	maker	NOUN
ajsl-1875	110	12	compares	compare	VERB
ajsl-1875	110	13	the	the	DET
ajsl-1875	110	14	expected	expected	ADJ
ajsl-1875	110	15	utility	utility	NOUN
ajsl-1875	110	16	values	value	NOUN
ajsl-1875	110	17	and	and	CCONJ
ajsl-1875	110	18	then	then	ADV
ajsl-1875	110	19	choose	choose	VERB
ajsl-1875	110	20	between	between	ADP
ajsl-1875	110	21	risky	risky	ADJ
ajsl-1875	110	22	or	or	CCONJ
ajsl-1875	110	23	uncertain	uncertain	ADJ
ajsl-1875	110	24	prospects	prospect	NOUN
ajsl-1875	110	25	and	and	CCONJ
ajsl-1875	110	26	social	social	ADJ
ajsl-1875	110	27	exchange	exchange	NOUN
ajsl-1875	110	28	theory	theory	NOUN
ajsl-1875	110	29	(	(	PUNCT
ajsl-1875	110	30	homans	homan	NOUN
ajsl-1875	110	31	1958	1958	NUM
ajsl-1875	110	32	)	)	PUNCT
ajsl-1875	110	33	explains	explain	VERB
ajsl-1875	110	34	above	above	ADP
ajsl-1875	110	35	observations	observation	NOUN
ajsl-1875	110	36	as	as	ADP
ajsl-1875	110	37	the	the	DET
ajsl-1875	110	38	exchange	exchange	NOUN
ajsl-1875	110	39	of	of	ADP
ajsl-1875	110	40	activity	activity	NOUN
ajsl-1875	110	41	,	,	PUNCT
ajsl-1875	110	42	tangible	tangible	ADJ
ajsl-1875	110	43	or	or	CCONJ
ajsl-1875	110	44	intangible	intangible	ADJ
ajsl-1875	110	45	,	,	PUNCT
ajsl-1875	110	46	between	between	ADP
ajsl-1875	110	47	two	two	NUM
ajsl-1875	110	48	parties	party	NOUN
ajsl-1875	110	49	.	.	PUNCT
ajsl-1875	111	1	consequently	consequently	ADV
ajsl-1875	111	2	,	,	PUNCT
ajsl-1875	111	3	the	the	DET
ajsl-1875	111	4	tax	tax	NOUN
ajsl-1875	111	5	payers	payer	NOUN
ajsl-1875	111	6	will	will	AUX
ajsl-1875	111	7	show	show	VERB
ajsl-1875	111	8	compliance	compliance	NOUN
ajsl-1875	111	9	when	when	SCONJ
ajsl-1875	111	10	they	they	PRON
ajsl-1875	111	11	perceive	perceive	VERB
ajsl-1875	111	12	that	that	SCONJ
ajsl-1875	111	13	the	the	DET
ajsl-1875	111	14	tax	tax	NOUN
ajsl-1875	111	15	amount	amount	NOUN
ajsl-1875	111	16	is	be	AUX
ajsl-1875	111	17	being	be	AUX
ajsl-1875	111	18	exchanged	exchange	VERB
ajsl-1875	111	19	with	with	ADP
ajsl-1875	111	20	valuable	valuable	ADJ
ajsl-1875	111	21	public	public	ADJ
ajsl-1875	111	22	goods	good	NOUN
ajsl-1875	111	23	.	.	PUNCT
ajsl-1875	112	1	taxpayer	taxpayer	NOUN
ajsl-1875	112	2	’s	’s	PART
ajsl-1875	112	3	perception	perception	NOUN
ajsl-1875	112	4	of	of	ADP
ajsl-1875	112	5	government	government	NOUN
ajsl-1875	112	6	spending	spending	NOUN
ajsl-1875	112	7	is	be	AUX
ajsl-1875	112	8	meaningful	meaningful	ADJ
ajsl-1875	112	9	in	in	ADP
ajsl-1875	112	10	determining	determine	VERB
ajsl-1875	112	11	their	their	PRON
ajsl-1875	112	12	fair	fair	ADJ
ajsl-1875	112	13	compliance	compliance	NOUN
ajsl-1875	112	14	behavior	behavior	NOUN
ajsl-1875	112	15	(	(	PUNCT
ajsl-1875	112	16	palil	palil	NOUN
ajsl-1875	112	17	2010	2010	NUM
ajsl-1875	112	18	;	;	PUNCT
ajsl-1875	112	19	kirchgassner	kirchgassner	NOUN
ajsl-1875	112	20	2011	2011	NUM
ajsl-1875	112	21	)	)	PUNCT
ajsl-1875	112	22	.	.	PUNCT
ajsl-1875	113	1	taxpayer	taxpayer	PROPN
ajsl-1875	113	2	’s	’s	PART
ajsl-1875	113	3	sense	sense	NOUN
ajsl-1875	113	4	of	of	ADP
ajsl-1875	113	5	fairness	fairness	NOUN
ajsl-1875	113	6	will	will	AUX
ajsl-1875	113	7	be	be	AUX
ajsl-1875	113	8	encouraged	encourage	VERB
ajsl-1875	113	9	by	by	ADP
ajsl-1875	113	10	sufficient	sufficient	ADJ
ajsl-1875	113	11	utilization	utilization	NOUN
ajsl-1875	113	12	of	of	ADP
ajsl-1875	113	13	tax	tax	NOUN
ajsl-1875	113	14	revenue	revenue	NOUN
ajsl-1875	113	15	on	on	ADP
ajsl-1875	113	16	public	public	ADJ
ajsl-1875	113	17	goods	good	NOUN
ajsl-1875	113	18	(	(	PUNCT
ajsl-1875	113	19	dragojlovic	dragojlovic	PROPN
ajsl-1875	113	20	2008	2008	NUM
ajsl-1875	113	21	)	)	PUNCT
ajsl-1875	113	22	.	.	PUNCT
ajsl-1875	114	1	materials	material	NOUN
ajsl-1875	114	2	and	and	CCONJ
ajsl-1875	114	3	methods	method	NOUN
ajsl-1875	114	4	research	research	NOUN
ajsl-1875	114	5	design	design	VERB
ajsl-1875	114	6	the	the	DET
ajsl-1875	114	7	descriptive	descriptive	ADJ
ajsl-1875	114	8	research	research	NOUN
ajsl-1875	114	9	design	design	NOUN
ajsl-1875	114	10	will	will	AUX
ajsl-1875	114	11	be	be	AUX
ajsl-1875	114	12	used	use	VERB
ajsl-1875	114	13	to	to	PART
ajsl-1875	114	14	explore	explore	VERB
ajsl-1875	114	15	the	the	DET
ajsl-1875	114	16	correlation	correlation	NOUN
ajsl-1875	114	17	between	between	ADP
ajsl-1875	114	18	the	the	DET
ajsl-1875	114	19	independent	independent	ADJ
ajsl-1875	114	20	and	and	CCONJ
ajsl-1875	114	21	dependent	dependent	ADJ
ajsl-1875	114	22	variables	variable	NOUN
ajsl-1875	114	23	and	and	CCONJ
ajsl-1875	114	24	collect	collect	VERB
ajsl-1875	114	25	any	any	DET
ajsl-1875	114	26	relation	relation	NOUN
ajsl-1875	114	27	between	between	ADP
ajsl-1875	114	28	these	these	DET
ajsl-1875	114	29	variables	variable	NOUN
ajsl-1875	114	30	.	.	PUNCT
ajsl-1875	115	1	this	this	DET
ajsl-1875	115	2	type	type	NOUN
ajsl-1875	115	3	of	of	ADP
ajsl-1875	115	4	research	research	NOUN
ajsl-1875	115	5	design	design	NOUN
ajsl-1875	115	6	selected	select	VERB
ajsl-1875	115	7	for	for	ADP
ajsl-1875	115	8	this	this	DET
ajsl-1875	115	9	study	study	NOUN
ajsl-1875	115	10	is	be	AUX
ajsl-1875	115	11	denominated	denominate	VERB
ajsl-1875	115	12	descriptive	descriptive	ADJ
ajsl-1875	115	13	design	design	NOUN
ajsl-1875	115	14	;	;	PUNCT
ajsl-1875	115	15	this	this	DET
ajsl-1875	115	16	descriptive	descriptive	ADJ
ajsl-1875	115	17	design	design	NOUN
ajsl-1875	115	18	is	be	AUX
ajsl-1875	115	19	often	often	ADV
ajsl-1875	115	20	used	use	VERB
ajsl-1875	115	21	to	to	PART
ajsl-1875	115	22	investigate	investigate	VERB
ajsl-1875	115	23	“	"	PUNCT
ajsl-1875	115	24	what	what	PRON
ajsl-1875	115	25	is	be	AUX
ajsl-1875	115	26	”	"	PUNCT
ajsl-1875	115	27	by	by	ADP
ajsl-1875	115	28	combining	combine	VERB
ajsl-1875	115	29	quantitative	quantitative	ADJ
ajsl-1875	115	30	and	and	CCONJ
ajsl-1875	115	31	qualitative	qualitative	ADJ
ajsl-1875	115	32	research	research	NOUN
ajsl-1875	115	33	methodologies	methodology	NOUN
ajsl-1875	115	34	,	,	PUNCT
ajsl-1875	115	35	descriptive	descriptive	ADJ
ajsl-1875	115	36	studies	study	NOUN
ajsl-1875	115	37	employ	employ	VERB
ajsl-1875	115	38	observational	observational	ADJ
ajsl-1875	115	39	and	and	CCONJ
ajsl-1875	115	40	survey	survey	NOUN
ajsl-1875	115	41	methods	method	NOUN
ajsl-1875	115	42	to	to	PART
ajsl-1875	115	43	collect	collect	VERB
ajsl-1875	115	44	descriptive	descriptive	ADJ
ajsl-1875	115	45	data	datum	NOUN
ajsl-1875	115	46	(	(	PUNCT
ajsl-1875	115	47	pereira	pereira	PROPN
ajsl-1875	115	48	&	&	CCONJ
ajsl-1875	115	49	gheisari	gheisari	PROPN
ajsl-1875	115	50	,	,	PUNCT
ajsl-1875	115	51	2017	2017	NUM
ajsl-1875	115	52	)	)	PUNCT
ajsl-1875	115	53	.	.	PUNCT
ajsl-1875	116	1	target	target	NOUN
ajsl-1875	116	2	population	population	NOUN
ajsl-1875	116	3	population	population	NOUN
ajsl-1875	116	4	targeted	target	VERB
ajsl-1875	116	5	will	will	AUX
ajsl-1875	116	6	reached	reach	VERB
ajsl-1875	116	7	up	up	ADP
ajsl-1875	116	8	to	to	PART
ajsl-1875	116	9	100	100	NUM
ajsl-1875	116	10	individual	individual	ADJ
ajsl-1875	116	11	taxpayers	taxpayer	NOUN
ajsl-1875	116	12	in	in	ADP
ajsl-1875	116	13	qardho	qardho	PROPN
ajsl-1875	116	14	somalia	somalia	PROPN
ajsl-1875	116	15	because	because	SCONJ
ajsl-1875	116	16	they	they	PRON
ajsl-1875	116	17	will	will	AUX
ajsl-1875	116	18	be	be	AUX
ajsl-1875	116	19	a	a	DET
ajsl-1875	116	20	base	base	NOUN
ajsl-1875	116	21	of	of	ADP
ajsl-1875	116	22	study	study	NOUN
ajsl-1875	116	23	and	and	CCONJ
ajsl-1875	116	24	provided	provide	VERB
ajsl-1875	116	25	the	the	DET
ajsl-1875	116	26	relevant	relevant	ADJ
ajsl-1875	116	27	answers	answer	NOUN
ajsl-1875	116	28	to	to	ADP
ajsl-1875	116	29	the	the	DET
ajsl-1875	116	30	research	research	NOUN
ajsl-1875	116	31	questions	question	NOUN
ajsl-1875	116	32	.	.	PUNCT
ajsl-1875	117	1	sample	sample	NOUN
ajsl-1875	117	2	size	size	NOUN
ajsl-1875	117	3	yamane	yamane	PROPN
ajsl-1875	117	4	’s	’s	PART
ajsl-1875	117	5	formula	formula	NOUN
ajsl-1875	117	6	was	be	AUX
ajsl-1875	117	7	bringing	bring	VERB
ajsl-1875	117	8	used	use	VERB
ajsl-1875	117	9	to	to	ADP
ajsl-1875	117	10	this	this	DET
ajsl-1875	117	11	study	study	NOUN
ajsl-1875	117	12	to	to	PART
ajsl-1875	117	13	determine	determine	VERB
ajsl-1875	117	14	the	the	DET
ajsl-1875	117	15	sample	sample	NOUN
ajsl-1875	117	16	size	size	NOUN
ajsl-1875	117	17	yamane	yamane	PROPN
ajsl-1875	117	18	’s	’s	PART
ajsl-1875	117	19	formula	formula	NOUN
ajsl-1875	117	20	to	to	ADP
ajsl-1875	117	21	obtaining	obtain	VERB
ajsl-1875	117	22	the	the	DET
ajsl-1875	117	23	sample	sample	NOUN
ajsl-1875	117	24	sure	sure	ADJ
ajsl-1875	117	25	.	.	PUNCT
ajsl-1875	118	1	decocting	decoct	VERB
ajsl-1875	118	2	by	by	ADP
ajsl-1875	118	3	the	the	DET
ajsl-1875	118	4	sample	sample	NOUN
ajsl-1875	118	5	size	size	NOUN
ajsl-1875	118	6	,	,	PUNCT
ajsl-1875	118	7	yamane	yamane	PROPN
ajsl-1875	118	8	’s	’s	PART
ajsl-1875	118	9	formula	formula	NOUN
ajsl-1875	118	10	is	be	AUX
ajsl-1875	118	11	given	give	VERB
ajsl-1875	118	12	by	by	ADP
ajsl-1875	118	13	n=	n=	ADJ
ajsl-1875	118	14	n/(1+n	n/(1+n	PROPN
ajsl-1875	118	15	(	(	PUNCT
ajsl-1875	118	16	e))2	e))2	PROPN
ajsl-1875	118	17	n=	n=	ADJ
ajsl-1875	118	18	sample	sample	NOUN
ajsl-1875	118	19	size	size	NOUN
ajsl-1875	118	20	n	n	CCONJ
ajsl-1875	118	21	=	=	NOUN
ajsl-1875	118	22	population	population	NOUN
ajsl-1875	118	23	size	size	NOUN
ajsl-1875	118	24	e=	e=	NOUN
ajsl-1875	118	25	margin	margin	NOUN
ajsl-1875	118	26	error	error	NOUN
ajsl-1875	118	27	n0=	n0=	PROPN
ajsl-1875	118	28	100÷1	100÷1	NOUN
ajsl-1875	118	29	+	+	NOUN
ajsl-1875	118	30	100	100	NUM
ajsl-1875	118	31	*	*	NUM
ajsl-1875	118	32	0.052	0.052	NUM
ajsl-1875	118	33	=	=	SYM
ajsl-1875	118	34	100÷1	100÷1	NOUN
ajsl-1875	119	1	+	+	PROPN
ajsl-1875	119	2	100	100	NUM
ajsl-1875	119	3	*	*	SYM
ajsl-1875	119	4	0.0025	0.0025	NUM
ajsl-1875	119	5	=	=	SYM
ajsl-1875	119	6	100÷1	100÷1	NOUN
ajsl-1875	119	7	+	+	PROPN
ajsl-1875	119	8	0.00	0.00	NUM
ajsl-1875	119	9	25	25	NUM
ajsl-1875	119	10	=	=	SYM
ajsl-1875	119	11	80	80	NUM
ajsl-1875	119	12	sample	sample	NOUN
ajsl-1875	119	13	procedure	procedure	NOUN
ajsl-1875	119	14	this	this	DET
ajsl-1875	119	15	study	study	NOUN
ajsl-1875	119	16	will	will	AUX
ajsl-1875	119	17	be	be	AUX
ajsl-1875	119	18	used	use	VERB
ajsl-1875	119	19	probability	probability	NOUN
ajsl-1875	119	20	sampling	sampling	NOUN
ajsl-1875	119	21	method	method	NOUN
ajsl-1875	119	22	because	because	SCONJ
ajsl-1875	119	23	of	of	ADP
ajsl-1875	119	24	finite	finite	NOUN
ajsl-1875	119	25	and	and	CCONJ
ajsl-1875	119	26	registered	registered	ADJ
ajsl-1875	119	27	population	population	NOUN
ajsl-1875	119	28	,	,	PUNCT
ajsl-1875	119	29	the	the	DET
ajsl-1875	119	30	procedure	procedure	NOUN
ajsl-1875	119	31	selected	select	VERB
ajsl-1875	119	32	in	in	ADP
ajsl-1875	119	33	this	this	DET
ajsl-1875	119	34	study	study	NOUN
ajsl-1875	119	35	will	will	AUX
ajsl-1875	119	36	be	be	AUX
ajsl-1875	119	37	simple	simple	ADJ
ajsl-1875	119	38	random	random	ADJ
ajsl-1875	119	39	sampling	sampling	NOUN
ajsl-1875	119	40	method	method	NOUN
ajsl-1875	119	41	,	,	PUNCT
ajsl-1875	119	42	because	because	SCONJ
ajsl-1875	119	43	sample	sample	NOUN
ajsl-1875	119	44	random	random	NOUN
ajsl-1875	119	45	is	be	AUX
ajsl-1875	119	46	sampling	sample	VERB
ajsl-1875	119	47	techniques	technique	NOUN
ajsl-1875	119	48	where	where	SCONJ
ajsl-1875	119	49	every	every	DET
ajsl-1875	119	50	them	they	PRON
ajsl-1875	119	51	in	in	ADP
ajsl-1875	119	52	the	the	DET
ajsl-1875	119	53	population	population	NOUN
ajsl-1875	119	54	has	have	VERB
ajsl-1875	119	55	an	an	DET
ajsl-1875	119	56	equal	equal	ADJ
ajsl-1875	119	57	chance	chance	NOUN
ajsl-1875	119	58	.	.	PUNCT
ajsl-1875	120	1	research	research	NOUN
ajsl-1875	120	2	instrument	instrument	NOUN
ajsl-1875	120	3	this	this	DET
ajsl-1875	120	4	study	study	NOUN
ajsl-1875	120	5	will	will	AUX
ajsl-1875	120	6	be	be	AUX
ajsl-1875	120	7	used	use	VERB
ajsl-1875	120	8	questionnaire	questionnaire	NOUN
ajsl-1875	120	9	instrument	instrument	NOUN
ajsl-1875	120	10	for	for	ADP
ajsl-1875	120	11	collection	collection	NOUN
ajsl-1875	120	12	data	datum	NOUN
ajsl-1875	120	13	employed	employ	VERB
ajsl-1875	120	14	in	in	ADP
ajsl-1875	120	15	qauntitative	qauntitative	ADJ
ajsl-1875	120	16	research	research	NOUN
ajsl-1875	120	17	,	,	PUNCT
ajsl-1875	120	18	questionnaire	questionnaire	NOUN
ajsl-1875	120	19	were	be	AUX
ajsl-1875	120	20	self	self	NOUN
ajsl-1875	120	21	-	-	PUNCT
ajsl-1875	120	22	administrated	administrate	VERB
ajsl-1875	120	23	close	close	ADJ
ajsl-1875	120	24	ended	ended	ADJ
ajsl-1875	120	25	questions	question	NOUN
ajsl-1875	120	26	.	.	PUNCT
ajsl-1875	121	1	the	the	DET
ajsl-1875	121	2	sample	sample	NOUN
ajsl-1875	121	3	was	be	AUX
ajsl-1875	121	4	carefully	carefully	ADV
ajsl-1875	121	5	selected	select	VERB
ajsl-1875	121	6	from	from	ADP
ajsl-1875	121	7	the	the	DET
ajsl-1875	121	8	whole	whole	ADJ
ajsl-1875	121	9	population	population	NOUN
ajsl-1875	121	10	of	of	ADP
ajsl-1875	121	11	80	80	NUM
ajsl-1875	121	12	individual	individual	ADJ
ajsl-1875	121	13	taxpayers	taxpayer	NOUN
ajsl-1875	121	14	and	and	CCONJ
ajsl-1875	121	15	this	this	DET
ajsl-1875	121	16	technique	technique	NOUN
ajsl-1875	121	17	of	of	ADP
ajsl-1875	121	18	questionnaire	questionnaire	NOUN
ajsl-1875	121	19	may	may	AUX
ajsl-1875	121	20	be	be	AUX
ajsl-1875	121	21	defined	define	VERB
ajsl-1875	121	22	as	as	ADP
ajsl-1875	121	23	technique	technique	NOUN
ajsl-1875	121	24	of	of	ADP
ajsl-1875	121	25	data	datum	NOUN
ajsl-1875	121	26	collection	collection	NOUN
ajsl-1875	121	27	in	in	ADP
ajsl-1875	121	28	which	which	PRON
ajsl-1875	121	29	each	each	DET
ajsl-1875	121	30	person	person	NOUN
ajsl-1875	121	31	is	be	AUX
ajsl-1875	121	32	asked	ask	VERB
ajsl-1875	121	33	to	to	PART
ajsl-1875	121	34	respond	respond	VERB
ajsl-1875	121	35	to	to	ADP
ajsl-1875	121	36	the	the	DET
ajsl-1875	121	37	same	same	ADJ
ajsl-1875	121	38	set	set	NOUN
ajsl-1875	121	39	of	of	ADP
ajsl-1875	121	40	questions	question	NOUN
ajsl-1875	121	41	in	in	ADP
ajsl-1875	121	42	predetermined	predetermine	VERB
ajsl-1875	121	43	order	order	NOUN
ajsl-1875	121	44	.	.	PUNCT
ajsl-1875	122	1	the	the	DET
ajsl-1875	122	2	selection	selection	NOUN
ajsl-1875	122	3	of	of	ADP
ajsl-1875	122	4	this	this	DET
ajsl-1875	122	5	tool	tool	NOUN
ajsl-1875	122	6	has	have	AUX
ajsl-1875	122	7	been	be	AUX
ajsl-1875	122	8	guided	guide	VERB
ajsl-1875	122	9	by	by	ADP
ajsl-1875	122	10	the	the	DET
ajsl-1875	122	11	mature	mature	NOUN
ajsl-1875	122	12	of	of	ADP
ajsl-1875	122	13	data	datum	NOUN
ajsl-1875	122	14	to	to	PART
ajsl-1875	122	15	be	be	AUX
ajsl-1875	122	16	collected	collect	VERB
ajsl-1875	122	17	,	,	PUNCT
ajsl-1875	122	18	the	the	DET
ajsl-1875	122	19	time	time	NOUN
ajsl-1875	122	20	available	available	ADJ
ajsl-1875	122	21	as	as	ADV
ajsl-1875	122	22	well	well	ADV
ajsl-1875	122	23	as	as	ADP
ajsl-1875	122	24	by	by	ADP
ajsl-1875	122	25	the	the	DET
ajsl-1875	122	26	objectives	objective	NOUN
ajsl-1875	122	27	of	of	ADP
ajsl-1875	122	28	the	the	DET
ajsl-1875	122	29	shady	shady	NOUN
ajsl-1875	122	30	and	and	CCONJ
ajsl-1875	122	31	the	the	DET
ajsl-1875	122	32	overall	overall	ADJ
ajsl-1875	122	33	aim	aim	NOUN
ajsl-1875	122	34	of	of	ADP
ajsl-1875	122	35	study	study	NOUN
ajsl-1875	122	36	is	be	AUX
ajsl-1875	122	37	to	to	PART
ajsl-1875	122	38	investigate	investigate	VERB
ajsl-1875	122	39	the	the	DET
ajsl-1875	122	40	relationship	relationship	NOUN
ajsl-1875	122	41	between	between	ADP
ajsl-1875	122	42	dependent	dependent	ADJ
ajsl-1875	122	43	and	and	CCONJ
ajsl-1875	122	44	the	the	DET
ajsl-1875	122	45	independent	independent	ADJ
ajsl-1875	122	46	.	.	PUNCT
ajsl-1875	123	1	data	datum	NOUN
ajsl-1875	123	2	analysis	analysis	NOUN
ajsl-1875	123	3	the	the	DET
ajsl-1875	123	4	frequency	frequency	NOUN
ajsl-1875	123	5	and	and	CCONJ
ajsl-1875	123	6	percentage	percentage	NOUN
ajsl-1875	123	7	distribution	distribution	NOUN
ajsl-1875	123	8	will	will	AUX
ajsl-1875	123	9	be	be	AUX
ajsl-1875	123	10	used	use	VERB
ajsl-1875	123	11	to	to	PART
ajsl-1875	123	12	determine	determine	VERB
ajsl-1875	123	13	the	the	DET
ajsl-1875	123	14	profile	profile	NOUN
ajsl-1875	123	15	of	of	ADP
ajsl-1875	123	16	respondents	respondent	NOUN
ajsl-1875	123	17	in	in	ADP
ajsl-1875	123	18	analyzing	analyze	VERB
ajsl-1875	123	19	and	and	CCONJ
ajsl-1875	123	20	using	use	VERB
ajsl-1875	123	21	statistical	statistical	ADJ
ajsl-1875	123	22	package	package	NOUN
ajsl-1875	123	23	of	of	ADP
ajsl-1875	123	24	social	social	ADJ
ajsl-1875	123	25	science	science	NOUN
ajsl-1875	123	26	(	(	PUNCT
ajsl-1875	123	27	spss	spss	PROPN
ajsl-1875	123	28	version	version	PROPN
ajsl-1875	123	29	20	20	NUM
ajsl-1875	123	30	)	)	PUNCT
ajsl-1875	123	31	to	to	PART
ajsl-1875	123	32	measure	measure	VERB
ajsl-1875	123	33	the	the	DET
ajsl-1875	123	34	degree	degree	NOUN
ajsl-1875	123	35	of	of	ADP
ajsl-1875	123	36	relationship	relationship	NOUN
ajsl-1875	123	37	between	between	ADP
ajsl-1875	123	38	tax	tax	NOUN
ajsl-1875	123	39	moral	moral	ADJ
ajsl-1875	123	40	and	and	CCONJ
ajsl-1875	123	41	compliance	compliance	NOUN
ajsl-1875	123	42	of	of	ADP
ajsl-1875	123	43	individual	individual	ADJ
ajsl-1875	123	44	taxpayers	taxpayer	NOUN
ajsl-1875	123	45	in	in	ADP
ajsl-1875	123	46	qardho	qardho	PROPN
ajsl-1875	123	47	,	,	PUNCT
ajsl-1875	123	48	somalia	somalia	PROPN
ajsl-1875	123	49	.	.	PUNCT
ajsl-1875	124	1	ethical	ethical	ADJ
ajsl-1875	124	2	considerations	consideration	NOUN
ajsl-1875	124	3	in	in	ADP
ajsl-1875	124	4	this	this	DET
ajsl-1875	124	5	study	study	NOUN
ajsl-1875	124	6	bearing	bear	VERB
ajsl-1875	124	7	in	in	ADP
ajsl-1875	124	8	mind	mind	NOUN
ajsl-1875	124	9	the	the	DET
ajsl-1875	124	10	ethical	ethical	ADJ
ajsl-1875	124	11	muses	muse	NOUN
ajsl-1875	124	12	the	the	DET
ajsl-1875	124	13	researcher	researcher	NOUN
ajsl-1875	124	14	were	be	AUX
ajsl-1875	124	15	provide	provide	VERB
ajsl-1875	124	16	to	to	ADP
ajsl-1875	124	17	the	the	DET
ajsl-1875	124	18	respondents	respondent	NOUN
ajsl-1875	124	19	with	with	ADP
ajsl-1875	124	20	the	the	DET
ajsl-1875	124	21	necessary	necessary	ADJ
ajsl-1875	124	22	information	information	NOUN
ajsl-1875	124	23	as	as	SCONJ
ajsl-1875	124	24	regards	regard	VERB
ajsl-1875	124	25	the	the	DET
ajsl-1875	124	26	main	main	ADJ
ajsl-1875	124	27	purpose	purpose	NOUN
ajsl-1875	124	28	of	of	ADP
ajsl-1875	124	29	the	the	DET
ajsl-1875	124	30	research	research	NOUN
ajsl-1875	124	31	,	,	PUNCT
ajsl-1875	124	32	expecting	expect	VERB
ajsl-1875	124	33	duration	duration	NOUN
ajsl-1875	124	34	and	and	CCONJ
ajsl-1875	124	35	procedures	procedure	NOUN
ajsl-1875	124	36	to	to	ADP
ajsl-1875	124	37	following	follow	VERB
ajsl-1875	124	38	,	,	PUNCT
ajsl-1875	124	39	and	and	CCONJ
ajsl-1875	124	40	be	be	AUX
ajsl-1875	124	41	in	in	ADP
ajsl-1875	124	42	position	position	NOUN
ajsl-1875	124	43	to	to	PART
ajsl-1875	124	44	keep	keep	VERB
ajsl-1875	124	45	privacy	privacy	NOUN
ajsl-1875	124	46	and	and	CCONJ
ajsl-1875	124	47	not	not	PART
ajsl-1875	124	48	disclose	disclose	VERB
ajsl-1875	124	49	the	the	DET
ajsl-1875	124	50	confidentiality	confidentiality	NOUN
ajsl-1875	124	51	of	of	ADP
ajsl-1875	124	52	r	r	NOUN
ajsl-1875	124	53	espondents	espondent	NOUN
ajsl-1875	124	54	a	a	DET
ajsl-1875	124	55	nd	nd	NOUN
ajsl-1875	124	56	researchers	researcher	NOUN
ajsl-1875	124	57	responsibility	responsibility	NOUN
ajsl-1875	124	58	.	.	PUNCT
ajsl-1875	125	1	results	result	NOUN
ajsl-1875	125	2	and	and	CCONJ
ajsl-1875	125	3	discussion	discussion	NOUN
ajsl-1875	125	4	this	this	DET
ajsl-1875	125	5	section	section	NOUN
ajsl-1875	125	6	presents	present	VERB
ajsl-1875	125	7	the	the	DET
ajsl-1875	125	8	analysis	analysis	NOUN
ajsl-1875	125	9	and	and	CCONJ
ajsl-1875	125	10	discussion	discussion	NOUN
ajsl-1875	125	11	of	of	ADP
ajsl-1875	125	12	the	the	DET
ajsl-1875	125	13	findings	finding	NOUN
ajsl-1875	125	14	got	get	VERB
ajsl-1875	125	15	f	f	PROPN
ajsl-1875	125	16	rom	rom	NOUN
ajsl-1875	125	17	t	t	PROPN
ajsl-1875	125	18	he	he	PRON
ajsl-1875	125	19	a	a	DET
ajsl-1875	125	20	dministered	dministere	VERB
ajsl-1875	125	21	questionnaires	questionnaire	NOUN
ajsl-1875	125	22	.	.	PUNCT
ajsl-1875	126	1	it	it	PRON
ajsl-1875	126	2	contains	contain	VERB
ajsl-1875	126	3	the	the	DET
ajsl-1875	126	4	specific	specific	ADJ
ajsl-1875	126	5	objectives	objective	NOUN
ajsl-1875	126	6	of	of	ADP
ajsl-1875	126	7	the	the	DET
ajsl-1875	126	8	study	study	NOUN
ajsl-1875	126	9	.	.	PUNCT
ajsl-1875	127	1	demographic	demographic	ADJ
ajsl-1875	127	2	characteristics	characteristic	NOUN
ajsl-1875	127	3	of	of	ADP
ajsl-1875	127	4	respondents	respondent	NOUN
ajsl-1875	127	5	as	as	SCONJ
ajsl-1875	127	6	shown	show	VERB
ajsl-1875	127	7	in	in	ADP
ajsl-1875	127	8	the	the	DET
ajsl-1875	127	9	table	table	NOUN
ajsl-1875	127	10	1	1	NUM
ajsl-1875	127	11	below	below	ADV
ajsl-1875	127	12	,	,	PUNCT
ajsl-1875	127	13	five	five	NUM
ajsl-1875	127	14	f	f	NOUN
ajsl-1875	127	15	actors	actor	NOUN
ajsl-1875	127	16	were	be	AUX
ajsl-1875	127	17	used	use	VERB
ajsl-1875	127	18	to	to	PART
ajsl-1875	127	19	collect	collect	VERB
ajsl-1875	127	20	the	the	DET
ajsl-1875	127	21	demographic	demographic	ADJ
ajsl-1875	127	22	information	information	NOUN
ajsl-1875	127	23	relevant	relevant	ADJ
ajsl-1875	127	24	for	for	ADP
ajsl-1875	127	25	the	the	DET
ajsl-1875	127	26	study	study	NOUN
ajsl-1875	127	27	.	.	PUNCT
ajsl-1875	128	1	gender	gender	NOUN
ajsl-1875	128	2	was	be	AUX
ajsl-1875	128	3	the	the	DET
ajsl-1875	128	4	first	first	ADJ
ajsl-1875	128	5	demographic	demographic	ADJ
ajsl-1875	128	6	variable	variable	NOUN
ajsl-1875	128	7	in	in	ADP
ajsl-1875	128	8	which	which	PRON
ajsl-1875	128	9	the	the	DET
ajsl-1875	128	10	respondents	respondent	NOUN
ajsl-1875	128	11	were	be	AUX
ajsl-1875	128	12	asked	ask	VERB
ajsl-1875	128	13	to	to	PART
ajsl-1875	128	14	classify	classify	VERB
ajsl-1875	128	15	themselves	themselves	PRON
ajsl-1875	128	16	as	as	ADP
ajsl-1875	128	17	either	either	CCONJ
ajsl-1875	128	18	males	male	NOUN
ajsl-1875	128	19	or	or	CCONJ
ajsl-1875	128	20	females	female	NOUN
ajsl-1875	128	21	.	.	PUNCT
ajsl-1875	129	1	out	out	ADP
ajsl-1875	129	2	of	of	ADP
ajsl-1875	129	3	the	the	DET
ajsl-1875	129	4	80	80	NUM
ajsl-1875	129	5	respondents	respondent	NOUN
ajsl-1875	129	6	,	,	PUNCT
ajsl-1875	129	7	47	47	NUM
ajsl-1875	129	8	,	,	PUNCT
ajsl-1875	129	9	or	or	CCONJ
ajsl-1875	129	10	58.0	58.0	NUM
ajsl-1875	129	11	%	%	NOUN
ajsl-1875	129	12	,	,	PUNCT
ajsl-1875	129	13	were	be	AUX
ajsl-1875	129	14	males	male	NOUN
ajsl-1875	129	15	compared	compare	VERB
ajsl-1875	129	16	to	to	ADP
ajsl-1875	129	17	32	32	NUM
ajsl-1875	129	18	females	female	NOUN
ajsl-1875	129	19	,	,	PUNCT
ajsl-1875	129	20	or	or	CCONJ
ajsl-1875	129	21	39.5	39.5	NUM
ajsl-1875	129	22	%	%	NOUN
ajsl-1875	129	23	.	.	PUNCT
ajsl-1875	130	1	this	this	PRON
ajsl-1875	130	2	indicates	indicate	VERB
ajsl-1875	130	3	a	a	DET
ajsl-1875	130	4	male	male	ADJ
ajsl-1875	130	5	domination	domination	NOUN
ajsl-1875	130	6	of	of	ADP
ajsl-1875	130	7	the	the	DET
ajsl-1875	130	8	study	study	NOUN
ajsl-1875	130	9	,	,	PUNCT
ajsl-1875	130	10	but	but	CCONJ
ajsl-1875	130	11	it	it	PRON
ajsl-1875	130	12	is	be	AUX
ajsl-1875	130	13	understandable	understandable	ADJ
ajsl-1875	130	14	since	since	SCONJ
ajsl-1875	130	15	the	the	DET
ajsl-1875	130	16	survey	survey	NOUN
ajsl-1875	130	17	was	be	AUX
ajsl-1875	130	18	targeting	target	VERB
ajsl-1875	130	19	the	the	DET
ajsl-1875	130	20	literate	literate	ADJ
ajsl-1875	130	21	somali	somali	ADJ
ajsl-1875	130	22	population	population	NOUN
ajsl-1875	130	23	,	,	PUNCT
ajsl-1875	130	24	and	and	CCONJ
ajsl-1875	130	25	there	there	PRON
ajsl-1875	130	26	are	be	VERB
ajsl-1875	130	27	cultural	cultural	ADJ
ajsl-1875	130	28	issues	issue	NOUN
ajsl-1875	130	29	in	in	ADP
ajsl-1875	130	30	the	the	DET
ajsl-1875	130	31	country	country	NOUN
ajsl-1875	130	32	that	that	PRON
ajsl-1875	130	33	allow	allow	VERB
ajsl-1875	130	34	male	male	NOUN
ajsl-1875	130	35	to	to	PART
ajsl-1875	130	36	outnumber	outnumber	VERB
ajsl-1875	130	37	females	female	NOUN
ajsl-1875	130	38	in	in	ADP
ajsl-1875	130	39	the	the	DET
ajsl-1875	130	40	business	business	NOUN
ajsl-1875	130	41	opportunities	opportunity	NOUN
ajsl-1875	130	42	.	.	PUNCT
ajsl-1875	131	1	the	the	DET
ajsl-1875	131	2	second	second	ADJ
ajsl-1875	131	3	demographic	demographic	ADJ
ajsl-1875	131	4	variable	variable	NOUN
ajsl-1875	131	5	asked	ask	VERB
ajsl-1875	131	6	the	the	DET
ajsl-1875	131	7	respondents	respondent	NOUN
ajsl-1875	131	8	their	their	PRON
ajsl-1875	131	9	age	age	NOUN
ajsl-1875	131	10	.	.	PUNCT
ajsl-1875	132	1	out	out	ADP
ajsl-1875	132	2	of	of	ADP
ajsl-1875	132	3	the	the	DET
ajsl-1875	132	4	80	80	NUM
ajsl-1875	132	5	respondents,1	respondents,1	NOUN
ajsl-1875	132	6	(	(	PUNCT
ajsl-1875	132	7	1.2	1.2	NUM
ajsl-1875	132	8	%	%	NOUN
ajsl-1875	132	9	)	)	PUNCT
ajsl-1875	132	10	were	be	AUX
ajsl-1875	132	11	less	less	ADJ
ajsl-1875	132	12	pa	pa	PROPN
ajsl-1875	132	13	ge	ge	PROPN
ajsl-1875	132	14	48	48	NUM
ajsl-1875	132	15	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-1875	132	16	am	am	NOUN
ajsl-1875	132	17	.	.	PUNCT
ajsl-1875	133	1	j.	j.	PROPN
ajsl-1875	133	2	soc	soc	PROPN
ajsl-1875	133	3	.	.	PUNCT
ajsl-1875	134	1	l.	l.	PROPN
ajsl-1875	134	2	2(2	2(2	NUM
ajsl-1875	134	3	)	)	PUNCT
ajsl-1875	134	4	44	44	NUM
ajsl-1875	134	5	-	-	SYM
ajsl-1875	134	6	50	50	NUM
ajsl-1875	134	7	,	,	PUNCT
ajsl-1875	134	8	2023	2023	NUM
ajsl-1875	134	9	than	than	ADP
ajsl-1875	134	10	20	20	NUM
ajsl-1875	134	11	years	year	NOUN
ajsl-1875	134	12	old	old	ADJ
ajsl-1875	134	13	;	;	PUNCT
ajsl-1875	134	14	24	24	NUM
ajsl-1875	134	15	(	(	PUNCT
ajsl-1875	134	16	29.6	29.6	NUM
ajsl-1875	134	17	%	%	NOUN
ajsl-1875	134	18	)	)	PUNCT
ajsl-1875	134	19	were	be	AUX
ajsl-1875	134	20	between	between	ADP
ajsl-1875	134	21	the	the	DET
ajsl-1875	134	22	ages	age	NOUN
ajsl-1875	134	23	20	20	NUM
ajsl-1875	134	24	and	and	CCONJ
ajsl-1875	134	25	30	30	NUM
ajsl-1875	134	26	years	year	NOUN
ajsl-1875	134	27	old	old	ADJ
ajsl-1875	134	28	,	,	PUNCT
ajsl-1875	134	29	and	and	CCONJ
ajsl-1875	134	30	were	be	AUX
ajsl-1875	134	31	ages	age	NOUN
ajsl-1875	134	32	between	between	ADP
ajsl-1875	134	33	31	31	NUM
ajsl-1875	134	34	years	year	NOUN
ajsl-1875	134	35	and	and	CCONJ
ajsl-1875	134	36	40	40	NUM
ajsl-1875	134	37	old	old	ADJ
ajsl-1875	134	38	;	;	PUNCT
ajsl-1875	134	39	19	19	NUM
ajsl-1875	134	40	(	(	PUNCT
ajsl-1875	134	41	23.5	23.5	NUM
ajsl-1875	134	42	%	%	NOUN
ajsl-1875	134	43	)	)	PUNCT
ajsl-1875	134	44	were	be	AUX
ajsl-1875	134	45	between	between	ADP
ajsl-1875	134	46	the	the	DET
ajsl-1875	134	47	ages	age	NOUN
ajsl-1875	134	48	41	41	NUM
ajsl-1875	134	49	and	and	CCONJ
ajsl-1875	134	50	50	50	NUM
ajsl-1875	134	51	;	;	PUNCT
ajsl-1875	134	52	23	23	NUM
ajsl-1875	134	53	(	(	PUNCT
ajsl-1875	134	54	28.4	28.4	NUM
ajsl-1875	134	55	%	%	NOUN
ajsl-1875	134	56	)	)	PUNCT
ajsl-1875	134	57	were	be	AUX
ajsl-1875	134	58	older	old	ADJ
ajsl-1875	134	59	than	than	ADP
ajsl-1875	134	60	50	50	NUM
ajsl-1875	134	61	years	year	NOUN
ajsl-1875	134	62	old	old	ADJ
ajsl-1875	134	63	.	.	PUNCT
ajsl-1875	135	1	as	as	SCONJ
ajsl-1875	135	2	the	the	DET
ajsl-1875	135	3	data	data	NOUN
ajsl-1875	135	4	indicates	indicate	VERB
ajsl-1875	135	5	,	,	PUNCT
ajsl-1875	135	6	a	a	DET
ajsl-1875	135	7	huge	huge	ADJ
ajsl-1875	135	8	number	number	NOUN
ajsl-1875	135	9	of	of	ADP
ajsl-1875	135	10	the	the	DET
ajsl-1875	135	11	participants	participant	NOUN
ajsl-1875	135	12	fall	fall	VERB
ajsl-1875	135	13	in	in	ADP
ajsl-1875	135	14	the	the	DET
ajsl-1875	135	15	20	20	NUM
ajsl-1875	135	16	and	and	CCONJ
ajsl-1875	135	17	30	30	NUM
ajsl-1875	135	18	ages	age	NOUN
ajsl-1875	135	19	range	range	VERB
ajsl-1875	135	20	.	.	PUNCT
ajsl-1875	136	1	this	this	PRON
ajsl-1875	136	2	means	mean	VERB
ajsl-1875	136	3	more	more	ADJ
ajsl-1875	136	4	than	than	ADP
ajsl-1875	136	5	78	78	NUM
ajsl-1875	136	6	%	%	NOUN
ajsl-1875	136	7	of	of	ADP
ajsl-1875	136	8	the	the	DET
ajsl-1875	136	9	survey	survey	NOUN
ajsl-1875	136	10	respondents	respondent	NOUN
ajsl-1875	136	11	were	be	AUX
ajsl-1875	136	12	youth	youth	NOUN
ajsl-1875	136	13	,	,	PUNCT
ajsl-1875	136	14	and	and	CCONJ
ajsl-1875	136	15	it	it	PRON
ajsl-1875	136	16	is	be	AUX
ajsl-1875	136	17	quite	quite	ADV
ajsl-1875	136	18	understandable	understandable	ADJ
ajsl-1875	136	19	because	because	SCONJ
ajsl-1875	136	20	,	,	PUNCT
ajsl-1875	136	21	according	accord	VERB
ajsl-1875	136	22	to	to	ADP
ajsl-1875	136	23	un	un	PROPN
ajsl-1875	136	24	reports	report	NOUN
ajsl-1875	136	25	,	,	PUNCT
ajsl-1875	136	26	more	more	ADJ
ajsl-1875	136	27	than	than	ADP
ajsl-1875	136	28	75	75	NUM
ajsl-1875	136	29	%	%	NOUN
ajsl-1875	136	30	of	of	ADP
ajsl-1875	136	31	the	the	DET
ajsl-1875	136	32	somali	somali	ADJ
ajsl-1875	136	33	population	population	NOUN
ajsl-1875	136	34	are	be	AUX
ajsl-1875	136	35	less	less	ADJ
ajsl-1875	136	36	than	than	ADP
ajsl-1875	136	37	30	30	NUM
ajsl-1875	136	38	years	year	NOUN
ajsl-1875	136	39	old	old	ADJ
ajsl-1875	136	40	.	.	PUNCT
ajsl-1875	137	1	we	we	PRON
ajsl-1875	137	2	also	also	ADV
ajsl-1875	137	3	asked	ask	VERB
ajsl-1875	137	4	the	the	DET
ajsl-1875	137	5	respondents	respondent	NOUN
ajsl-1875	137	6	what	what	PRON
ajsl-1875	137	7	best	well	ADV
ajsl-1875	137	8	described	describe	VERB
ajsl-1875	137	9	their	their	PRON
ajsl-1875	137	10	current	current	ADJ
ajsl-1875	137	11	position	position	NOUN
ajsl-1875	137	12	.	.	PUNCT
ajsl-1875	138	1	out	out	ADP
ajsl-1875	138	2	of	of	ADP
ajsl-1875	138	3	the	the	DET
ajsl-1875	138	4	80	80	NUM
ajsl-1875	138	5	,	,	PUNCT
ajsl-1875	138	6	39	39	NUM
ajsl-1875	138	7	respondents	respondent	NOUN
ajsl-1875	138	8	(	(	PUNCT
ajsl-1875	138	9	or	or	CCONJ
ajsl-1875	138	10	48.1	48.1	NUM
ajsl-1875	138	11	%	%	NOUN
ajsl-1875	138	12	)	)	PUNCT
ajsl-1875	138	13	identified	identify	VERB
ajsl-1875	138	14	were	be	AUX
ajsl-1875	138	15	business	business	NOUN
ajsl-1875	138	16	owner	owner	NOUN
ajsl-1875	138	17	;	;	PUNCT
ajsl-1875	138	18	30	30	NUM
ajsl-1875	138	19	respondents	respondent	NOUN
ajsl-1875	138	20	,	,	PUNCT
ajsl-1875	138	21	or	or	CCONJ
ajsl-1875	138	22	(	(	PUNCT
ajsl-1875	138	23	37.0	37.0	NUM
ajsl-1875	138	24	%	%	NOUN
ajsl-1875	138	25	)	)	PUNCT
ajsl-1875	138	26	,	,	PUNCT
ajsl-1875	138	27	were	be	AUX
ajsl-1875	138	28	employee	employee	NOUN
ajsl-1875	138	29	.	.	PUNCT
ajsl-1875	139	1	9	9	NUM
ajsl-1875	139	2	of	of	ADP
ajsl-1875	139	3	respondents	respondent	NOUN
ajsl-1875	139	4	,	,	PUNCT
ajsl-1875	139	5	or	or	CCONJ
ajsl-1875	139	6	(	(	PUNCT
ajsl-1875	139	7	11.1	11.1	NUM
ajsl-1875	139	8	%	%	NOUN
ajsl-1875	139	9	)	)	PUNCT
ajsl-1875	139	10	were	be	AUX
ajsl-1875	139	11	local	local	ADJ
ajsl-1875	139	12	government	government	NOUN
ajsl-1875	139	13	staff	staff	NOUN
ajsl-1875	139	14	,	,	PUNCT
ajsl-1875	139	15	2	2	NUM
ajsl-1875	139	16	respondents	respondent	NOUN
ajsl-1875	139	17	,	,	PUNCT
ajsl-1875	139	18	(	(	PUNCT
ajsl-1875	139	19	2.5	2.5	NUM
ajsl-1875	139	20	%	%	NOUN
ajsl-1875	139	21	)	)	PUNCT
ajsl-1875	139	22	were	be	AUX
ajsl-1875	139	23	unemployment	unemployment	NOUN
ajsl-1875	139	24	more	more	ADJ
ajsl-1875	139	25	than	than	ADP
ajsl-1875	139	26	half	half	NOUN
ajsl-1875	139	27	of	of	ADP
ajsl-1875	139	28	the	the	DET
ajsl-1875	139	29	survey	survey	NOUN
ajsl-1875	139	30	participants	participant	NOUN
ajsl-1875	139	31	were	be	AUX
ajsl-1875	139	32	business	business	NOUN
ajsl-1875	139	33	owners	owner	NOUN
ajsl-1875	139	34	that	that	PRON
ajsl-1875	139	35	is	be	AUX
ajsl-1875	139	36	indicates	indicate	VERB
ajsl-1875	139	37	most	most	ADJ
ajsl-1875	139	38	somali	somali	ADJ
ajsl-1875	139	39	communities	community	NOUN
ajsl-1875	139	40	are	be	AUX
ajsl-1875	139	41	self	self	NOUN
ajsl-1875	139	42	-	-	PUNCT
ajsl-1875	139	43	employment	employment	NOUN
ajsl-1875	139	44	individuals	individual	NOUN
ajsl-1875	139	45	.	.	PUNCT
ajsl-1875	140	1	the	the	DET
ajsl-1875	140	2	study	study	NOUN
ajsl-1875	140	3	also	also	ADV
ajsl-1875	140	4	identified	identify	VERB
ajsl-1875	140	5	the	the	DET
ajsl-1875	140	6	educational	educational	ADJ
ajsl-1875	140	7	background	background	NOUN
ajsl-1875	140	8	of	of	ADP
ajsl-1875	140	9	the	the	DET
ajsl-1875	140	10	respondents	respondent	NOUN
ajsl-1875	140	11	.	.	PUNCT
ajsl-1875	141	1	21	21	NUM
ajsl-1875	141	2	respondents	respondent	NOUN
ajsl-1875	141	3	,	,	PUNCT
ajsl-1875	141	4	or	or	CCONJ
ajsl-1875	141	5	(	(	PUNCT
ajsl-1875	141	6	25.9	25.9	NUM
ajsl-1875	141	7	%	%	NOUN
ajsl-1875	141	8	)	)	PUNCT
ajsl-1875	141	9	,	,	PUNCT
ajsl-1875	141	10	were	be	AUX
ajsl-1875	141	11	illiterate	illiterate	ADJ
ajsl-1875	141	12	;	;	PUNCT
ajsl-1875	141	13	21	21	NUM
ajsl-1875	141	14	,	,	PUNCT
ajsl-1875	141	15	or	or	CCONJ
ajsl-1875	141	16	(	(	PUNCT
ajsl-1875	141	17	25.9	25.9	NUM
ajsl-1875	141	18	%	%	NOUN
ajsl-1875	141	19	)	)	PUNCT
ajsl-1875	141	20	,	,	PUNCT
ajsl-1875	141	21	were	be	AUX
ajsl-1875	141	22	literate	literate	ADJ
ajsl-1875	141	23	;	;	PUNCT
ajsl-1875	141	24	11	11	NUM
ajsl-1875	141	25	respondents	respondent	NOUN
ajsl-1875	141	26	,	,	PUNCT
ajsl-1875	141	27	or	or	CCONJ
ajsl-1875	141	28	(	(	PUNCT
ajsl-1875	141	29	13.6	13.6	NUM
ajsl-1875	141	30	%	%	NOUN
ajsl-1875	141	31	)	)	PUNCT
ajsl-1875	141	32	,	,	PUNCT
ajsl-1875	141	33	were	be	AUX
ajsl-1875	141	34	get	get	VERB
ajsl-1875	141	35	diploma	diploma	NOUN
ajsl-1875	141	36	;	;	PUNCT
ajsl-1875	141	37	and	and	CCONJ
ajsl-1875	141	38	25	25	NUM
ajsl-1875	141	39	,	,	PUNCT
ajsl-1875	141	40	of	of	ADP
ajsl-1875	141	41	respondents	respondent	NOUN
ajsl-1875	141	42	or	or	CCONJ
ajsl-1875	141	43	(	(	PUNCT
ajsl-1875	141	44	30.9	30.9	NUM
ajsl-1875	141	45	%	%	NOUN
ajsl-1875	141	46	)	)	PUNCT
ajsl-1875	141	47	,	,	PUNCT
ajsl-1875	141	48	have	have	AUX
ajsl-1875	141	49	finished	finish	VERB
ajsl-1875	141	50	their	their	PRON
ajsl-1875	141	51	bachelor	bachelor	NOUN
ajsl-1875	141	52	;	;	PUNCT
ajsl-1875	141	53	2	2	NUM
ajsl-1875	141	54	of	of	ADP
ajsl-1875	141	55	respondents	respondent	NOUN
ajsl-1875	141	56	(	(	PUNCT
ajsl-1875	141	57	2.5	2.5	NUM
ajsl-1875	141	58	%	%	NOUN
ajsl-1875	141	59	)	)	PUNCT
ajsl-1875	141	60	,	,	PUNCT
ajsl-1875	141	61	degrees	degree	NOUN
ajsl-1875	141	62	of	of	ADP
ajsl-1875	141	63	the	the	DET
ajsl-1875	141	64	survey	survey	NOUN
ajsl-1875	141	65	respondents	respondent	NOUN
ajsl-1875	141	66	had	have	AUX
ajsl-1875	141	67	completed	complete	VERB
ajsl-1875	141	68	their	their	PRON
ajsl-1875	141	69	master	master	NOUN
ajsl-1875	141	70	education	education	NOUN
ajsl-1875	141	71	.	.	PUNCT
ajsl-1875	142	1	there	there	PRON
ajsl-1875	142	2	are	be	VERB
ajsl-1875	142	3	several	several	ADJ
ajsl-1875	142	4	reasons	reason	NOUN
ajsl-1875	142	5	why	why	SCONJ
ajsl-1875	142	6	the	the	DET
ajsl-1875	142	7	bachelor	bachelor	NOUN
ajsl-1875	142	8	degree	degree	NOUN
ajsl-1875	142	9	holders	holder	NOUN
ajsl-1875	142	10	have	have	VERB
ajsl-1875	142	11	the	the	DET
ajsl-1875	142	12	highest	high	ADJ
ajsl-1875	142	13	share	share	NOUN
ajsl-1875	142	14	in	in	ADP
ajsl-1875	142	15	the	the	DET
ajsl-1875	142	16	survey	survey	NOUN
ajsl-1875	142	17	.	.	PUNCT
ajsl-1875	143	1	first	first	ADV
ajsl-1875	143	2	,	,	PUNCT
ajsl-1875	143	3	it	it	PRON
ajsl-1875	143	4	is	be	AUX
ajsl-1875	143	5	normal	normal	ADJ
ajsl-1875	143	6	that	that	SCONJ
ajsl-1875	143	7	bachelor	bachelor	NOUN
ajsl-1875	143	8	graduates	graduate	NOUN
ajsl-1875	143	9	prefer	prefer	VERB
ajsl-1875	143	10	to	to	PART
ajsl-1875	143	11	acquire	acquire	VERB
ajsl-1875	143	12	experiences	experience	NOUN
ajsl-1875	143	13	before	before	ADP
ajsl-1875	143	14	pursuing	pursue	VERB
ajsl-1875	143	15	the	the	DET
ajsl-1875	143	16	second	second	ADJ
ajsl-1875	143	17	degrees	degree	NOUN
ajsl-1875	143	18	.	.	PUNCT
ajsl-1875	144	1	as	as	SCONJ
ajsl-1875	144	2	explained	explain	VERB
ajsl-1875	144	3	in	in	ADP
ajsl-1875	144	4	the	the	DET
ajsl-1875	144	5	following	follow	VERB
ajsl-1875	144	6	paragraph	paragraph	NOUN
ajsl-1875	144	7	,	,	PUNCT
ajsl-1875	144	8	a	a	DET
ajsl-1875	144	9	large	large	ADJ
ajsl-1875	144	10	number	number	NOUN
ajsl-1875	144	11	of	of	ADP
ajsl-1875	144	12	bachelors	bachelor	NOUN
ajsl-1875	144	13	participated	participate	VERB
ajsl-1875	144	14	in	in	ADP
ajsl-1875	144	15	the	the	DET
ajsl-1875	144	16	survey	survey	NOUN
ajsl-1875	144	17	,	,	PUNCT
ajsl-1875	144	18	and	and	CCONJ
ajsl-1875	144	19	most	most	ADJ
ajsl-1875	144	20	of	of	ADP
ajsl-1875	144	21	them	they	PRON
ajsl-1875	144	22	have	have	VERB
ajsl-1875	144	23	bachelor	bachelor	NOUN
ajsl-1875	144	24	degrees	degree	NOUN
ajsl-1875	144	25	.	.	PUNCT
ajsl-1875	145	1	the	the	DET
ajsl-1875	145	2	study	study	NOUN
ajsl-1875	145	3	also	also	ADV
ajsl-1875	145	4	described	describe	VERB
ajsl-1875	145	5	the	the	DET
ajsl-1875	145	6	work	work	NOUN
ajsl-1875	145	7	experience	experience	NOUN
ajsl-1875	145	8	of	of	ADP
ajsl-1875	145	9	the	the	DET
ajsl-1875	145	10	respondents	respondent	NOUN
ajsl-1875	145	11	.	.	PUNCT
ajsl-1875	146	1	out	out	ADP
ajsl-1875	146	2	of	of	ADP
ajsl-1875	146	3	80	80	NUM
ajsl-1875	146	4	,	,	PUNCT
ajsl-1875	146	5	19	19	NUM
ajsl-1875	146	6	respondents	respondent	NOUN
ajsl-1875	146	7	or	or	CCONJ
ajsl-1875	146	8	(	(	PUNCT
ajsl-1875	146	9	23.5	23.5	NUM
ajsl-1875	146	10	%	%	NOUN
ajsl-1875	146	11	)	)	PUNCT
ajsl-1875	146	12	worked	work	VERB
ajsl-1875	146	13	above	above	ADP
ajsl-1875	146	14	7	7	NUM
ajsl-1875	146	15	years	year	NOUN
ajsl-1875	146	16	,	,	PUNCT
ajsl-1875	146	17	23	23	NUM
ajsl-1875	146	18	respondents	respondent	NOUN
ajsl-1875	146	19	,	,	PUNCT
ajsl-1875	146	20	or	or	CCONJ
ajsl-1875	146	21	(	(	PUNCT
ajsl-1875	146	22	28.4	28.4	NUM
ajsl-1875	146	23	%	%	NOUN
ajsl-1875	146	24	)	)	PUNCT
ajsl-1875	146	25	worked	work	VERB
ajsl-1875	146	26	5	5	NUM
ajsl-1875	146	27	-	-	SYM
ajsl-1875	146	28	6	6	NUM
ajsl-1875	146	29	years	year	NOUN
ajsl-1875	146	30	,	,	PUNCT
ajsl-1875	146	31	other	other	ADJ
ajsl-1875	146	32	respondents	respondent	NOUN
ajsl-1875	146	33	of	of	ADP
ajsl-1875	146	34	21	21	NUM
ajsl-1875	146	35	or	or	CCONJ
ajsl-1875	146	36	(	(	PUNCT
ajsl-1875	146	37	25.9	25.9	NUM
ajsl-1875	146	38	%	%	NOUN
ajsl-1875	146	39	)	)	PUNCT
ajsl-1875	146	40	worked	work	VERB
ajsl-1875	146	41	2	2	NUM
ajsl-1875	146	42	-	-	SYM
ajsl-1875	146	43	4	4	NUM
ajsl-1875	146	44	table1	table1	NOUN
ajsl-1875	146	45	:	:	PUNCT
ajsl-1875	146	46	demographic	demographic	ADJ
ajsl-1875	146	47	characteristics	characteristic	NOUN
ajsl-1875	146	48	of	of	ADP
ajsl-1875	146	49	the	the	DET
ajsl-1875	146	50	respondents	respondent	NOUN
ajsl-1875	146	51	variable	variable	ADJ
ajsl-1875	146	52	values	value	NOUN
ajsl-1875	146	53	frequency	frequency	NOUN
ajsl-1875	146	54	percentage%	percentage%	NUM
ajsl-1875	146	55	gender	gender	NOUN
ajsl-1875	146	56	of	of	ADP
ajsl-1875	146	57	the	the	DET
ajsl-1875	146	58	respondent	respondent	ADJ
ajsl-1875	146	59	male	male	NOUN
ajsl-1875	146	60	47	47	NUM
ajsl-1875	146	61	58.0	58.0	NUM
ajsl-1875	146	62	female	female	NOUN
ajsl-1875	146	63	32	32	NUM
ajsl-1875	146	64	39.5	39.5	NUM
ajsl-1875	146	65	age	age	NOUN
ajsl-1875	146	66	of	of	ADP
ajsl-1875	146	67	the	the	DET
ajsl-1875	146	68	respondent	respondent	NOUN
ajsl-1875	146	69	below	below	ADP
ajsl-1875	146	70	20	20	NUM
ajsl-1875	146	71	1	1	NUM
ajsl-1875	146	72	1.2	1.2	NUM
ajsl-1875	146	73	20	20	NUM
ajsl-1875	146	74	-	-	SYM
ajsl-1875	146	75	30	30	NUM
ajsl-1875	146	76	24	24	NUM
ajsl-1875	146	77	29.6	29.6	NUM
ajsl-1875	146	78	31	31	NUM
ajsl-1875	146	79	-	-	SYM
ajsl-1875	146	80	40	40	NUM
ajsl-1875	146	81	19	19	NUM
ajsl-1875	146	82	23.5	23.5	NUM
ajsl-1875	146	83	41	41	NUM
ajsl-1875	146	84	-	-	SYM
ajsl-1875	146	85	50	50	NUM
ajsl-1875	146	86	23	23	NUM
ajsl-1875	146	87	28.4	28.4	NUM
ajsl-1875	146	88	50	50	NUM
ajsl-1875	146	89	above	above	ADP
ajsl-1875	146	90	13	13	NUM
ajsl-1875	146	91	16.0	16.0	NUM
ajsl-1875	146	92	educational	educational	ADJ
ajsl-1875	146	93	background	background	NOUN
ajsl-1875	146	94	illiterate	illiterate	ADJ
ajsl-1875	146	95	21	21	NUM
ajsl-1875	146	96	25.9	25.9	NUM
ajsl-1875	146	97	literate	literate	ADJ
ajsl-1875	146	98	21	21	NUM
ajsl-1875	146	99	25.9	25.9	NUM
ajsl-1875	146	100	diploma	diploma	NOUN
ajsl-1875	146	101	11	11	NUM
ajsl-1875	146	102	13.6	13.6	NUM
ajsl-1875	146	103	bachelor	bachelor	NOUN
ajsl-1875	146	104	25	25	NUM
ajsl-1875	146	105	30.9	30.9	NUM
ajsl-1875	146	106	master	master	NOUN
ajsl-1875	146	107	2	2	NUM
ajsl-1875	146	108	2.5	2.5	NUM
ajsl-1875	146	109	current	current	ADJ
ajsl-1875	146	110	position	position	NOUN
ajsl-1875	146	111	business	business	NOUN
ajsl-1875	146	112	owner	owner	NOUN
ajsl-1875	146	113	39	39	NUM
ajsl-1875	146	114	48.1	48.1	NUM
ajsl-1875	146	115	employee	employee	NOUN
ajsl-1875	146	116	30	30	NUM
ajsl-1875	146	117	37.0	37.0	NUM
ajsl-1875	146	118	local	local	ADJ
ajsl-1875	146	119	government	government	NOUN
ajsl-1875	146	120	staff	staff	NOUN
ajsl-1875	146	121	9	9	NUM
ajsl-1875	146	122	11.1	11.1	NUM
ajsl-1875	146	123	unemployment	unemployment	NOUN
ajsl-1875	146	124	2	2	NUM
ajsl-1875	146	125	2.5	2.5	NUM
ajsl-1875	146	126	working	work	VERB
ajsl-1875	146	127	experience	experience	NOUN
ajsl-1875	146	128	1	1	NUM
ajsl-1875	146	129	-	-	SYM
ajsl-1875	146	130	2	2	NUM
ajsl-1875	146	131	years	year	NOUN
ajsl-1875	146	132	16	16	NUM
ajsl-1875	146	133	19.8	19.8	NUM
ajsl-1875	146	134	2	2	NUM
ajsl-1875	146	135	-	-	SYM
ajsl-1875	146	136	4	4	NUM
ajsl-1875	146	137	years	year	NOUN
ajsl-1875	146	138	21	21	NUM
ajsl-1875	146	139	25.9	25.9	NUM
ajsl-1875	146	140	5	5	NUM
ajsl-1875	146	141	-	-	SYM
ajsl-1875	146	142	6	6	NUM
ajsl-1875	146	143	years	year	NOUN
ajsl-1875	146	144	23	23	NUM
ajsl-1875	146	145	28.4	28.4	NUM
ajsl-1875	146	146	7	7	NUM
ajsl-1875	146	147	above	above	ADP
ajsl-1875	146	148	years	year	NOUN
ajsl-1875	146	149	19	19	NUM
ajsl-1875	146	150	23.5	23.5	NUM
ajsl-1875	146	151	table	table	NOUN
ajsl-1875	146	152	2	2	NUM
ajsl-1875	146	153	:	:	PUNCT
ajsl-1875	146	154	role	role	NOUN
ajsl-1875	146	155	of	of	ADP
ajsl-1875	146	156	knowledge	knowledge	NOUN
ajsl-1875	146	157	on	on	ADP
ajsl-1875	146	158	the	the	DET
ajsl-1875	146	159	compliance	compliance	NOUN
ajsl-1875	146	160	of	of	ADP
ajsl-1875	146	161	individual	individual	ADJ
ajsl-1875	146	162	taxpayers	taxpayer	NOUN
ajsl-1875	146	163	role	role	NOUN
ajsl-1875	146	164	of	of	ADP
ajsl-1875	146	165	knowledge	knowledge	NOUN
ajsl-1875	146	166	on	on	ADP
ajsl-1875	146	167	compliance	compliance	NOUN
ajsl-1875	146	168	of	of	ADP
ajsl-1875	146	169	individual	individual	ADJ
ajsl-1875	146	170	taxpayers	taxpayer	NOUN
ajsl-1875	146	171	strongly	strongly	ADV
ajsl-1875	146	172	agree	agree	VERB
ajsl-1875	146	173	agree	agree	ADJ
ajsl-1875	146	174	natural	natural	ADJ
ajsl-1875	146	175	disagree	disagree	NOUN
ajsl-1875	146	176	strongly	strongly	ADV
ajsl-1875	146	177	disagree	disagree	VERB
ajsl-1875	146	178	you	you	PRON
ajsl-1875	146	179	are	be	AUX
ajsl-1875	146	180	satisfied	satisfied	ADJ
ajsl-1875	146	181	with	with	ADP
ajsl-1875	146	182	the	the	DET
ajsl-1875	146	183	payment	payment	NOUN
ajsl-1875	146	184	of	of	ADP
ajsl-1875	146	185	the	the	DET
ajsl-1875	146	186	tax	tax	NOUN
ajsl-1875	146	187	obligations	obligation	NOUN
ajsl-1875	146	188	assigned	assign	VERB
ajsl-1875	146	189	by	by	ADP
ajsl-1875	146	190	the	the	DET
ajsl-1875	146	191	government	government	NOUN
ajsl-1875	146	192	26	26	NUM
ajsl-1875	146	193	43	43	NUM
ajsl-1875	146	194	3	3	NUM
ajsl-1875	146	195	3	3	NUM
ajsl-1875	146	196	5	5	NUM
ajsl-1875	146	197	32.2	32.2	NUM
ajsl-1875	146	198	53.1	53.1	NUM
ajsl-1875	146	199	3.7	3.7	NUM
ajsl-1875	146	200	3.7	3.7	NUM
ajsl-1875	146	201	6.2	6.2	NUM
ajsl-1875	146	202	the	the	DET
ajsl-1875	146	203	tax	tax	NOUN
ajsl-1875	146	204	collection	collection	NOUN
ajsl-1875	146	205	process	process	NOUN
ajsl-1875	146	206	is	be	AUX
ajsl-1875	146	207	not	not	PART
ajsl-1875	146	208	transparent	transparent	ADJ
ajsl-1875	146	209	20	20	NUM
ajsl-1875	146	210	43	43	NUM
ajsl-1875	146	211	2	2	NUM
ajsl-1875	146	212	12	12	NUM
ajsl-1875	146	213	3	3	NUM
ajsl-1875	146	214	27.4	27.4	NUM
ajsl-1875	146	215	53.1	53.1	NUM
ajsl-1875	146	216	2.5	2.5	NUM
ajsl-1875	146	217	14.8	14.8	NUM
ajsl-1875	146	218	3.7	3.7	NUM
ajsl-1875	146	219	you	you	PRON
ajsl-1875	146	220	receive	receive	VERB
ajsl-1875	146	221	advance	advance	NOUN
ajsl-1875	146	222	notices	notice	NOUN
ajsl-1875	146	223	and	and	CCONJ
ajsl-1875	146	224	warnings	warning	NOUN
ajsl-1875	146	225	before	before	ADP
ajsl-1875	146	226	7	7	NUM
ajsl-1875	146	227	days	day	NOUN
ajsl-1875	146	228	of	of	ADP
ajsl-1875	146	229	the	the	DET
ajsl-1875	146	230	tax	tax	NOUN
ajsl-1875	146	231	payment	payment	NOUN
ajsl-1875	146	232	period	period	NOUN
ajsl-1875	146	233	7	7	NUM
ajsl-1875	146	234	24	24	NUM
ajsl-1875	146	235	7	7	NUM
ajsl-1875	146	236	32	32	NUM
ajsl-1875	146	237	10	10	NUM
ajsl-1875	146	238	8.6	8.6	NUM
ajsl-1875	146	239	29.6	29.6	NUM
ajsl-1875	146	240	8.6	8.6	NUM
ajsl-1875	146	241	39.5	39.5	NUM
ajsl-1875	146	242	12.3	12.3	NUM
ajsl-1875	146	243	there	there	PRON
ajsl-1875	146	244	is	be	VERB
ajsl-1875	146	245	a	a	DET
ajsl-1875	146	246	low	low	ADJ
ajsl-1875	146	247	working	working	NOUN
ajsl-1875	146	248	relationship	relationship	NOUN
ajsl-1875	146	249	between	between	ADP
ajsl-1875	146	250	the	the	DET
ajsl-1875	146	251	tax	tax	NOUN
ajsl-1875	146	252	collection	collection	NOUN
ajsl-1875	146	253	teams	team	NOUN
ajsl-1875	146	254	and	and	CCONJ
ajsl-1875	146	255	taxpayers	taxpayer	NOUN
ajsl-1875	146	256	13	13	NUM
ajsl-1875	146	257	44	44	NUM
ajsl-1875	146	258	5	5	NUM
ajsl-1875	146	259	13	13	NUM
ajsl-1875	146	260	5	5	NUM
ajsl-1875	146	261	16.0	16.0	NUM
ajsl-1875	146	262	54.3	54.3	NUM
ajsl-1875	146	263	6.2	6.2	NUM
ajsl-1875	146	264	16.0	16.0	NUM
ajsl-1875	146	265	6.2	6.2	NUM
ajsl-1875	146	266	pa	pa	PROPN
ajsl-1875	146	267	ge	ge	PROPN
ajsl-1875	146	268	49	49	NUM
ajsl-1875	146	269	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-1875	146	270	am	am	NOUN
ajsl-1875	146	271	.	.	PUNCT
ajsl-1875	147	1	j.	j.	PROPN
ajsl-1875	147	2	soc	soc	PROPN
ajsl-1875	147	3	.	.	PUNCT
ajsl-1875	148	1	l.	l.	PROPN
ajsl-1875	148	2	2(2	2(2	NUM
ajsl-1875	148	3	)	)	PUNCT
ajsl-1875	148	4	44	44	NUM
ajsl-1875	148	5	-	-	SYM
ajsl-1875	148	6	50	50	NUM
ajsl-1875	148	7	,	,	PUNCT
ajsl-1875	148	8	2023	2023	NUM
ajsl-1875	148	9	years	year	NOUN
ajsl-1875	148	10	,	,	PUNCT
ajsl-1875	148	11	and	and	CCONJ
ajsl-1875	148	12	16	16	NUM
ajsl-1875	148	13	respondents	respondent	NOUN
ajsl-1875	148	14	or	or	CCONJ
ajsl-1875	148	15	(	(	PUNCT
ajsl-1875	148	16	19.8	19.8	NUM
ajsl-1875	148	17	%	%	NOUN
ajsl-1875	148	18	)	)	PUNCT
ajsl-1875	148	19	worked	work	VERB
ajsl-1875	148	20	1	1	NUM
ajsl-1875	148	21	-	-	SYM
ajsl-1875	148	22	2	2	NUM
ajsl-1875	148	23	years	year	NOUN
ajsl-1875	148	24	.	.	PUNCT
ajsl-1875	149	1	as	as	SCONJ
ajsl-1875	149	2	the	the	DET
ajsl-1875	149	3	data	datum	NOUN
ajsl-1875	149	4	results	result	VERB
ajsl-1875	149	5	,	,	PUNCT
ajsl-1875	149	6	the	the	DET
ajsl-1875	149	7	most	most	ADJ
ajsl-1875	149	8	number	number	NOUN
ajsl-1875	149	9	of	of	ADP
ajsl-1875	149	10	the	the	DET
ajsl-1875	149	11	participants	participant	NOUN
ajsl-1875	149	12	fall	fall	VERB
ajsl-1875	149	13	in	in	ADP
ajsl-1875	149	14	the	the	DET
ajsl-1875	149	15	5	5	NUM
ajsl-1875	149	16	-	-	SYM
ajsl-1875	149	17	6	6	NUM
ajsl-1875	149	18	years	year	NOUN
ajsl-1875	149	19	old	old	ADJ
ajsl-1875	149	20	,	,	PUNCT
ajsl-1875	149	21	23	23	NUM
ajsl-1875	149	22	of	of	ADP
ajsl-1875	149	23	respondents	respondent	NOUN
ajsl-1875	149	24	or	or	CCONJ
ajsl-1875	149	25	(	(	PUNCT
ajsl-1875	149	26	28.4	28.4	NUM
ajsl-1875	149	27	%	%	NOUN
ajsl-1875	149	28	)	)	PUNCT
ajsl-1875	149	29	of	of	ADP
ajsl-1875	149	30	worked	work	VERB
ajsl-1875	149	31	experience	experience	NOUN
ajsl-1875	149	32	as	as	SCONJ
ajsl-1875	149	33	the	the	DET
ajsl-1875	149	34	result	result	NOUN
ajsl-1875	149	35	indicates	indicate	VERB
ajsl-1875	149	36	this	this	PRON
ajsl-1875	149	37	is	be	AUX
ajsl-1875	149	38	causes	cause	VERB
ajsl-1875	149	39	the	the	DET
ajsl-1875	149	40	stopping	stopping	NOUN
ajsl-1875	149	41	and	and	CCONJ
ajsl-1875	149	42	declines	decline	NOUN
ajsl-1875	149	43	of	of	ADP
ajsl-1875	149	44	the	the	DET
ajsl-1875	149	45	business	business	NOUN
ajsl-1875	149	46	opportunities	opportunity	NOUN
ajsl-1875	149	47	and	and	CCONJ
ajsl-1875	149	48	social	social	ADJ
ajsl-1875	149	49	initiatives	initiative	NOUN
ajsl-1875	149	50	.	.	PUNCT
ajsl-1875	150	1	the	the	DET
ajsl-1875	150	2	role	role	NOUN
ajsl-1875	150	3	of	of	ADP
ajsl-1875	150	4	knowledge	knowledge	NOUN
ajsl-1875	150	5	on	on	ADP
ajsl-1875	150	6	the	the	DET
ajsl-1875	150	7	compliance	compliance	NOUN
ajsl-1875	150	8	of	of	ADP
ajsl-1875	150	9	individual	individual	ADJ
ajsl-1875	150	10	taxpayers	taxpayer	NOUN
ajsl-1875	150	11	according	accord	VERB
ajsl-1875	150	12	to	to	ADP
ajsl-1875	150	13	the	the	DET
ajsl-1875	150	14	above	above	ADJ
ajsl-1875	150	15	table.2	table.2	NOUN
ajsl-1875	150	16	,	,	PUNCT
ajsl-1875	150	17	presented	present	VERB
ajsl-1875	150	18	that	that	SCONJ
ajsl-1875	150	19	the	the	DET
ajsl-1875	150	20	role	role	NOUN
ajsl-1875	150	21	of	of	ADP
ajsl-1875	150	22	knowledge	knowledge	NOUN
ajsl-1875	150	23	on	on	ADP
ajsl-1875	150	24	the	the	DET
ajsl-1875	150	25	compliance	compliance	NOUN
ajsl-1875	150	26	of	of	ADP
ajsl-1875	150	27	individual	individual	ADJ
ajsl-1875	150	28	taxpayers	taxpayer	NOUN
ajsl-1875	150	29	,	,	PUNCT
ajsl-1875	150	30	was	be	AUX
ajsl-1875	150	31	scored	score	VERB
ajsl-1875	150	32	44	44	NUM
ajsl-1875	150	33	of	of	ADP
ajsl-1875	150	34	frequency	frequency	NOUN
ajsl-1875	150	35	and	and	CCONJ
ajsl-1875	150	36	percentage	percentage	NOUN
ajsl-1875	150	37	of	of	ADP
ajsl-1875	150	38	54.3	54.3	NUM
ajsl-1875	150	39	%	%	NOUN
ajsl-1875	150	40	were	be	AUX
ajsl-1875	150	41	agreed	agree	VERB
ajsl-1875	150	42	this	this	DET
ajsl-1875	150	43	result	result	NOUN
ajsl-1875	150	44	indicates	indicate	VERB
ajsl-1875	150	45	that	that	SCONJ
ajsl-1875	150	46	the	the	DET
ajsl-1875	150	47	overall	overall	ADJ
ajsl-1875	150	48	,	,	PUNCT
ajsl-1875	150	49	of	of	ADP
ajsl-1875	150	50	knowledge	knowledge	NOUN
ajsl-1875	150	51	plays	play	VERB
ajsl-1875	150	52	a	a	DET
ajsl-1875	150	53	big	big	ADJ
ajsl-1875	150	54	role	role	NOUN
ajsl-1875	150	55	on	on	ADP
ajsl-1875	150	56	the	the	DET
ajsl-1875	150	57	compliance	compliance	NOUN
ajsl-1875	150	58	of	of	ADP
ajsl-1875	150	59	individual	individual	ADJ
ajsl-1875	150	60	taxpayers	taxpayer	NOUN
ajsl-1875	150	61	was	be	AUX
ajsl-1875	150	62	agreed	agree	VERB
ajsl-1875	150	63	.	.	PUNCT
ajsl-1875	151	1	first	first	ADJ
ajsl-1875	151	2	question	question	NOUN
ajsl-1875	151	3	of	of	ADP
ajsl-1875	151	4	objective	objective	ADJ
ajsl-1875	151	5	one	one	NUM
ajsl-1875	151	6	,	,	PUNCT
ajsl-1875	151	7	shows	show	VERB
ajsl-1875	151	8	that	that	SCONJ
ajsl-1875	151	9	the	the	DET
ajsl-1875	151	10	respondents	respondent	NOUN
ajsl-1875	151	11	were	be	AUX
ajsl-1875	151	12	agree	agree	VERB
ajsl-1875	151	13	that	that	SCONJ
ajsl-1875	151	14	you	you	PRON
ajsl-1875	151	15	are	be	AUX
ajsl-1875	151	16	satisfied	satisfied	ADJ
ajsl-1875	151	17	with	with	ADP
ajsl-1875	151	18	the	the	DET
ajsl-1875	151	19	payment	payment	NOUN
ajsl-1875	151	20	of	of	ADP
ajsl-1875	151	21	the	the	DET
ajsl-1875	151	22	tax	tax	NOUN
ajsl-1875	151	23	obligations	obligation	NOUN
ajsl-1875	151	24	assigned	assign	VERB
ajsl-1875	151	25	by	by	ADP
ajsl-1875	151	26	the	the	DET
ajsl-1875	151	27	government	government	NOUN
ajsl-1875	151	28	of	of	ADP
ajsl-1875	151	29	26(32.2	26(32.2	NUM
ajsl-1875	151	30	%	%	NOUN
ajsl-1875	151	31	)	)	PUNCT
ajsl-1875	151	32	,	,	PUNCT
ajsl-1875	151	33	while	while	SCONJ
ajsl-1875	151	34	respondents	respondent	NOUN
ajsl-1875	151	35	were	be	AUX
ajsl-1875	151	36	agree	agree	VERB
ajsl-1875	151	37	that	that	SCONJ
ajsl-1875	151	38	the	the	DET
ajsl-1875	151	39	tax	tax	NOUN
ajsl-1875	151	40	collection	collection	NOUN
ajsl-1875	151	41	process	process	NOUN
ajsl-1875	151	42	is	be	AUX
ajsl-1875	151	43	not	not	PART
ajsl-1875	151	44	transparent	transparent	ADJ
ajsl-1875	151	45	of	of	ADP
ajsl-1875	151	46	43(53.1	43(53.1	ADJ
ajsl-1875	151	47	%	%	NOUN
ajsl-1875	151	48	)	)	PUNCT
ajsl-1875	151	49	,	,	PUNCT
ajsl-1875	151	50	followed	follow	VERB
ajsl-1875	151	51	by	by	ADP
ajsl-1875	151	52	that	that	SCONJ
ajsl-1875	151	53	the	the	DET
ajsl-1875	151	54	respondents	respondent	NOUN
ajsl-1875	151	55	were	be	AUX
ajsl-1875	151	56	disagree	disagree	VERB
ajsl-1875	151	57	that	that	SCONJ
ajsl-1875	151	58	you	you	PRON
ajsl-1875	151	59	receive	receive	VERB
ajsl-1875	151	60	advance	advance	NOUN
ajsl-1875	151	61	notices	notice	NOUN
ajsl-1875	151	62	and	and	CCONJ
ajsl-1875	151	63	warnings	warning	NOUN
ajsl-1875	151	64	before	before	ADP
ajsl-1875	151	65	7	7	NUM
ajsl-1875	151	66	days	day	NOUN
ajsl-1875	151	67	of	of	ADP
ajsl-1875	151	68	the	the	DET
ajsl-1875	151	69	tax	tax	NOUN
ajsl-1875	151	70	payment	payment	NOUN
ajsl-1875	151	71	of	of	ADP
ajsl-1875	151	72	32(39.5	32(39.5	NUM
ajsl-1875	151	73	%	%	NOUN
ajsl-1875	151	74	)	)	PUNCT
ajsl-1875	151	75	,	,	PUNCT
ajsl-1875	151	76	while	while	SCONJ
ajsl-1875	151	77	the	the	DET
ajsl-1875	151	78	respondents	respondent	NOUN
ajsl-1875	151	79	were	be	AUX
ajsl-1875	151	80	agree	agree	VERB
ajsl-1875	151	81	there	there	PRON
ajsl-1875	151	82	is	be	VERB
ajsl-1875	151	83	a	a	DET
ajsl-1875	151	84	low	low	ADJ
ajsl-1875	151	85	working	working	NOUN
ajsl-1875	151	86	relationship	relationship	NOUN
ajsl-1875	151	87	between	between	ADP
ajsl-1875	151	88	the	the	DET
ajsl-1875	151	89	tax	tax	NOUN
ajsl-1875	151	90	collection	collection	NOUN
ajsl-1875	151	91	teams	team	NOUN
ajsl-1875	151	92	and	and	CCONJ
ajsl-1875	151	93	taxpayers	taxpayer	NOUN
ajsl-1875	151	94	of	of	ADP
ajsl-1875	151	95	44(54.3	44(54.3	NUM
ajsl-1875	151	96	%	%	NOUN
ajsl-1875	151	97	)	)	PUNCT
ajsl-1875	151	98	.	.	PUNCT
ajsl-1875	152	1	table	table	NOUN
ajsl-1875	152	2	3	3	NUM
ajsl-1875	152	3	:	:	PUNCT
ajsl-1875	152	4	impact	impact	NOUN
ajsl-1875	152	5	of	of	ADP
ajsl-1875	152	6	tax	tax	NOUN
ajsl-1875	152	7	moral	moral	ADJ
ajsl-1875	152	8	on	on	ADP
ajsl-1875	152	9	the	the	DET
ajsl-1875	152	10	compliance	compliance	NOUN
ajsl-1875	152	11	of	of	ADP
ajsl-1875	152	12	individual	individual	ADJ
ajsl-1875	152	13	taxpayers	taxpayer	NOUN
ajsl-1875	152	14	impact	impact	NOUN
ajsl-1875	152	15	of	of	ADP
ajsl-1875	152	16	tax	tax	NOUN
ajsl-1875	152	17	moral	moral	ADJ
ajsl-1875	152	18	on	on	ADP
ajsl-1875	152	19	the	the	DET
ajsl-1875	152	20	compliance	compliance	NOUN
ajsl-1875	152	21	of	of	ADP
ajsl-1875	152	22	taxpayers	taxpayer	NOUN
ajsl-1875	152	23	strongly	strongly	ADV
ajsl-1875	152	24	agree	agree	VERB
ajsl-1875	152	25	agree	agree	ADJ
ajsl-1875	152	26	neutral	neutral	ADJ
ajsl-1875	152	27	disagree	disagree	VERB
ajsl-1875	152	28	strongly	strongly	ADV
ajsl-1875	152	29	disagree	disagree	VERB
ajsl-1875	152	30	poor	poor	ADJ
ajsl-1875	152	31	tax	tax	NOUN
ajsl-1875	152	32	collection	collection	NOUN
ajsl-1875	152	33	practices	practice	NOUN
ajsl-1875	152	34	cause	cause	VERB
ajsl-1875	152	35	tax	tax	NOUN
ajsl-1875	152	36	evasion	evasion	NOUN
ajsl-1875	152	37	41	41	NUM
ajsl-1875	152	38	25	25	NUM
ajsl-1875	152	39	3	3	NUM
ajsl-1875	152	40	9	9	NUM
ajsl-1875	152	41	2	2	NUM
ajsl-1875	152	42	50.6	50.6	NUM
ajsl-1875	152	43	30.9	30.9	NUM
ajsl-1875	152	44	3.7	3.7	NUM
ajsl-1875	152	45	11.1	11.1	NUM
ajsl-1875	152	46	2.5	2.5	NUM
ajsl-1875	152	47	refusal	refusal	NOUN
ajsl-1875	152	48	to	to	PART
ajsl-1875	152	49	pay	pay	VERB
ajsl-1875	152	50	taxes	taxis	NOUN
ajsl-1875	152	51	affects	affect	VERB
ajsl-1875	152	52	your	your	PRON
ajsl-1875	152	53	colleagues	colleague	NOUN
ajsl-1875	152	54	11	11	NUM
ajsl-1875	152	55	26	26	NUM
ajsl-1875	152	56	6	6	NUM
ajsl-1875	152	57	31	31	NUM
ajsl-1875	152	58	6	6	NUM
ajsl-1875	152	59	13.6	13.6	NUM
ajsl-1875	152	60	32.1	32.1	NUM
ajsl-1875	152	61	7.4	7.4	NUM
ajsl-1875	152	62	38.3	38.3	NUM
ajsl-1875	152	63	7.4	7.4	NUM
ajsl-1875	152	64	non	non	ADJ
ajsl-1875	152	65	-	-	ADJ
ajsl-1875	152	66	transparent	transparent	ADJ
ajsl-1875	152	67	collection	collection	NOUN
ajsl-1875	152	68	actions	action	NOUN
ajsl-1875	152	69	increase	increase	VERB
ajsl-1875	152	70	the	the	DET
ajsl-1875	152	71	fear	fear	NOUN
ajsl-1875	152	72	and	and	CCONJ
ajsl-1875	152	73	suspicion	suspicion	NOUN
ajsl-1875	152	74	of	of	ADP
ajsl-1875	152	75	the	the	DET
ajsl-1875	152	76	taxpayer	taxpayer	NOUN
ajsl-1875	152	77	22	22	NUM
ajsl-1875	152	78	32	32	NUM
ajsl-1875	152	79	13	13	NUM
ajsl-1875	152	80	12	12	NUM
ajsl-1875	152	81	5	5	NUM
ajsl-1875	152	82	27.2	27.2	NUM
ajsl-1875	152	83	39.5	39.5	NUM
ajsl-1875	152	84	16.0	16.0	NUM
ajsl-1875	152	85	14.8	14.8	NUM
ajsl-1875	152	86	6.2	6.2	NUM
ajsl-1875	152	87	you	you	PRON
ajsl-1875	152	88	face	face	VERB
ajsl-1875	152	89	threats	threat	NOUN
ajsl-1875	152	90	and	and	CCONJ
ajsl-1875	152	91	fines	fine	NOUN
ajsl-1875	152	92	without	without	ADP
ajsl-1875	152	93	prior	prior	ADJ
ajsl-1875	152	94	notice	notice	NOUN
ajsl-1875	152	95	15	15	NUM
ajsl-1875	152	96	34	34	NUM
ajsl-1875	152	97	7	7	NUM
ajsl-1875	152	98	18	18	NUM
ajsl-1875	152	99	6	6	NUM
ajsl-1875	152	100	18.5	18.5	NUM
ajsl-1875	152	101	42.0	42.0	NUM
ajsl-1875	152	102	8.6	8.6	NUM
ajsl-1875	152	103	22.2	22.2	NUM
ajsl-1875	152	104	7.4	7.4	NUM
ajsl-1875	152	105	impact	impact	NOUN
ajsl-1875	152	106	of	of	ADP
ajsl-1875	152	107	tax	tax	NOUN
ajsl-1875	152	108	moral	moral	ADJ
ajsl-1875	152	109	on	on	ADP
ajsl-1875	152	110	the	the	DET
ajsl-1875	152	111	compliance	compliance	NOUN
ajsl-1875	152	112	of	of	ADP
ajsl-1875	152	113	individual	individual	ADJ
ajsl-1875	152	114	taxpayers	taxpayer	NOUN
ajsl-1875	152	115	according	accord	VERB
ajsl-1875	152	116	to	to	ADP
ajsl-1875	152	117	the	the	DET
ajsl-1875	152	118	above	above	ADJ
ajsl-1875	152	119	table.3	table.3	PROPN
ajsl-1875	152	120	,	,	PUNCT
ajsl-1875	152	121	presented	present	VERB
ajsl-1875	152	122	that	that	SCONJ
ajsl-1875	152	123	the	the	DET
ajsl-1875	152	124	impact	impact	NOUN
ajsl-1875	152	125	of	of	ADP
ajsl-1875	152	126	tax	tax	NOUN
ajsl-1875	152	127	moral	moral	ADJ
ajsl-1875	152	128	on	on	ADP
ajsl-1875	152	129	the	the	DET
ajsl-1875	152	130	compliance	compliance	NOUN
ajsl-1875	152	131	of	of	ADP
ajsl-1875	152	132	individual	individual	ADJ
ajsl-1875	152	133	taxpayers	taxpayer	NOUN
ajsl-1875	152	134	,	,	PUNCT
ajsl-1875	152	135	was	be	AUX
ajsl-1875	152	136	scored	score	VERB
ajsl-1875	152	137	41	41	NUM
ajsl-1875	152	138	of	of	ADP
ajsl-1875	152	139	frequency	frequency	NOUN
ajsl-1875	152	140	and	and	CCONJ
ajsl-1875	152	141	percentage	percentage	NOUN
ajsl-1875	152	142	of	of	ADP
ajsl-1875	152	143	50.6	50.6	NUM
ajsl-1875	152	144	%	%	NOUN
ajsl-1875	152	145	were	be	AUX
ajsl-1875	152	146	strongly	strongly	ADV
ajsl-1875	152	147	agreed	agree	VERB
ajsl-1875	152	148	this	this	DET
ajsl-1875	152	149	result	result	NOUN
ajsl-1875	152	150	indicates	indicate	VERB
ajsl-1875	152	151	that	that	SCONJ
ajsl-1875	152	152	the	the	DET
ajsl-1875	152	153	overall	overall	ADJ
ajsl-1875	152	154	,	,	PUNCT
ajsl-1875	152	155	of	of	ADP
ajsl-1875	152	156	impacts	impact	NOUN
ajsl-1875	152	157	tax	tax	NOUN
ajsl-1875	152	158	moral	moral	ADJ
ajsl-1875	152	159	on	on	ADP
ajsl-1875	152	160	the	the	DET
ajsl-1875	152	161	compliance	compliance	NOUN
ajsl-1875	152	162	of	of	ADP
ajsl-1875	152	163	individual	individual	ADJ
ajsl-1875	152	164	taxpayers	taxpayer	NOUN
ajsl-1875	152	165	was	be	AUX
ajsl-1875	152	166	strongly	strongly	ADV
ajsl-1875	152	167	agreed	agree	VERB
ajsl-1875	152	168	.	.	PUNCT
ajsl-1875	153	1	first	first	ADJ
ajsl-1875	153	2	question	question	NOUN
ajsl-1875	153	3	of	of	ADP
ajsl-1875	153	4	objective	objective	ADJ
ajsl-1875	153	5	two	two	NUM
ajsl-1875	153	6	,	,	PUNCT
ajsl-1875	153	7	shows	show	VERB
ajsl-1875	153	8	that	that	SCONJ
ajsl-1875	153	9	the	the	DET
ajsl-1875	153	10	respondents	respondent	NOUN
ajsl-1875	153	11	were	be	AUX
ajsl-1875	153	12	strongly	strongly	ADV
ajsl-1875	153	13	agree	agree	VERB
ajsl-1875	153	14	that	that	SCONJ
ajsl-1875	153	15	poor	poor	ADJ
ajsl-1875	153	16	tax	tax	NOUN
ajsl-1875	153	17	collection	collection	NOUN
ajsl-1875	153	18	practices	practice	NOUN
ajsl-1875	153	19	cause	cause	VERB
ajsl-1875	153	20	tax	tax	NOUN
ajsl-1875	153	21	evasion	evasion	NOUN
ajsl-1875	153	22	of	of	ADP
ajsl-1875	153	23	41(50.6	41(50.6	ADJ
ajsl-1875	153	24	%	%	NOUN
ajsl-1875	153	25	)	)	PUNCT
ajsl-1875	153	26	,	,	PUNCT
ajsl-1875	153	27	while	while	SCONJ
ajsl-1875	153	28	respondents	respondent	NOUN
ajsl-1875	153	29	were	be	AUX
ajsl-1875	153	30	disagree	disagree	VERB
ajsl-1875	153	31	that	that	SCONJ
ajsl-1875	153	32	the	the	DET
ajsl-1875	153	33	refusal	refusal	NOUN
ajsl-1875	153	34	to	to	PART
ajsl-1875	153	35	pay	pay	VERB
ajsl-1875	153	36	taxes	taxis	NOUN
ajsl-1875	153	37	affects	affect	VERB
ajsl-1875	153	38	your	your	PRON
ajsl-1875	153	39	colleagues	colleague	NOUN
ajsl-1875	153	40	of	of	ADP
ajsl-1875	153	41	31(38.3	31(38.3	NUM
ajsl-1875	153	42	%	%	NOUN
ajsl-1875	153	43	)	)	PUNCT
ajsl-1875	153	44	,	,	PUNCT
ajsl-1875	153	45	followed	follow	VERB
ajsl-1875	153	46	by	by	ADP
ajsl-1875	153	47	that	that	SCONJ
ajsl-1875	153	48	the	the	DET
ajsl-1875	153	49	respondents	respondent	NOUN
ajsl-1875	153	50	were	be	AUX
ajsl-1875	153	51	agree	agree	VERB
ajsl-1875	153	52	that	that	SCONJ
ajsl-1875	153	53	non	non	ADJ
ajsl-1875	153	54	-	-	ADJ
ajsl-1875	153	55	transparent	transparent	ADJ
ajsl-1875	153	56	collection	collection	NOUN
ajsl-1875	153	57	actions	action	NOUN
ajsl-1875	153	58	increase	increase	VERB
ajsl-1875	153	59	the	the	DET
ajsl-1875	153	60	fear	fear	NOUN
ajsl-1875	153	61	and	and	CCONJ
ajsl-1875	153	62	suspicion	suspicion	NOUN
ajsl-1875	153	63	of	of	ADP
ajsl-1875	153	64	the	the	DET
ajsl-1875	153	65	taxpayer	taxpayer	NOUN
ajsl-1875	153	66	of	of	ADP
ajsl-1875	153	67	32(39.5	32(39.5	NUM
ajsl-1875	153	68	%	%	NOUN
ajsl-1875	153	69	)	)	PUNCT
ajsl-1875	153	70	,	,	PUNCT
ajsl-1875	153	71	while	while	SCONJ
ajsl-1875	153	72	the	the	DET
ajsl-1875	153	73	respondents	respondent	NOUN
ajsl-1875	153	74	were	be	AUX
ajsl-1875	153	75	agree	agree	VERB
ajsl-1875	153	76	you	you	PRON
ajsl-1875	153	77	face	face	VERB
ajsl-1875	153	78	threats	threat	NOUN
ajsl-1875	153	79	and	and	CCONJ
ajsl-1875	153	80	fines	fine	NOUN
ajsl-1875	153	81	without	without	ADP
ajsl-1875	153	82	prior	prior	ADJ
ajsl-1875	153	83	notice	notice	NOUN
ajsl-1875	153	84	of	of	ADP
ajsl-1875	153	85	34(42.0	34(42.0	NUM
ajsl-1875	153	86	%	%	NOUN
ajsl-1875	153	87	)	)	PUNCT
ajsl-1875	153	88	.	.	PUNCT
ajsl-1875	154	1	strategic	strategic	ADJ
ajsl-1875	154	2	solutions	solution	NOUN
ajsl-1875	154	3	to	to	PART
ajsl-1875	154	4	cope	cope	VERB
ajsl-1875	154	5	tax	tax	NOUN
ajsl-1875	154	6	moral	moral	ADJ
ajsl-1875	154	7	on	on	ADP
ajsl-1875	154	8	the	the	DET
ajsl-1875	154	9	compliance	compliance	NOUN
ajsl-1875	154	10	of	of	ADP
ajsl-1875	154	11	individual	individual	ADJ
ajsl-1875	154	12	taxpayers	taxpayer	NOUN
ajsl-1875	154	13	the	the	DET
ajsl-1875	154	14	study	study	NOUN
ajsl-1875	154	15	also	also	ADV
ajsl-1875	154	16	explored	explore	VERB
ajsl-1875	154	17	the	the	DET
ajsl-1875	154	18	strategic	strategic	ADJ
ajsl-1875	154	19	solutions	solution	NOUN
ajsl-1875	154	20	to	to	PART
ajsl-1875	154	21	cope	cope	VERB
ajsl-1875	154	22	tax	tax	NOUN
ajsl-1875	154	23	moral	moral	ADJ
ajsl-1875	154	24	on	on	ADP
ajsl-1875	154	25	the	the	DET
ajsl-1875	154	26	compliance	compliance	NOUN
ajsl-1875	154	27	of	of	ADP
ajsl-1875	154	28	individual	individual	ADJ
ajsl-1875	154	29	taxpayers	taxpayer	NOUN
ajsl-1875	154	30	data	datum	NOUN
ajsl-1875	154	31	presented	present	VERB
ajsl-1875	154	32	in	in	ADP
ajsl-1875	154	33	table	table	NOUN
ajsl-1875	154	34	4	4	NUM
ajsl-1875	154	35	shows	show	VERB
ajsl-1875	154	36	that	that	SCONJ
ajsl-1875	154	37	the	the	DET
ajsl-1875	154	38	respondents	respondent	NOUN
ajsl-1875	154	39	were	be	AUX
ajsl-1875	154	40	disagreed	disagree	VERB
ajsl-1875	154	41	that	that	SCONJ
ajsl-1875	154	42	there	there	PRON
ajsl-1875	154	43	are	be	AUX
ajsl-1875	154	44	written	write	VERB
ajsl-1875	154	45	taxation	taxation	NOUN
ajsl-1875	154	46	rules	rule	NOUN
ajsl-1875	154	47	related	relate	VERB
ajsl-1875	154	48	to	to	ADP
ajsl-1875	154	49	the	the	DET
ajsl-1875	154	50	taxpayer	taxpayer	NOUN
ajsl-1875	154	51	procedure	procedure	NOUN
ajsl-1875	154	52	written	write	VERB
ajsl-1875	154	53	by	by	ADP
ajsl-1875	154	54	the	the	DET
ajsl-1875	154	55	local	local	ADJ
ajsl-1875	154	56	government	government	NOUN
ajsl-1875	154	57	of	of	ADP
ajsl-1875	154	58	24(29.6	24(29.6	NUM
ajsl-1875	154	59	%	%	NOUN
ajsl-1875	154	60	)	)	PUNCT
ajsl-1875	154	61	,	,	PUNCT
ajsl-1875	154	62	while	while	SCONJ
ajsl-1875	154	63	respondents	respondent	NOUN
ajsl-1875	154	64	were	be	AUX
ajsl-1875	154	65	disagreed	disagree	VERB
ajsl-1875	154	66	that	that	SCONJ
ajsl-1875	154	67	there	there	PRON
ajsl-1875	154	68	are	be	VERB
ajsl-1875	154	69	opportunities	opportunity	NOUN
ajsl-1875	154	70	to	to	PART
ajsl-1875	154	71	create	create	VERB
ajsl-1875	154	72	understanding	understanding	NOUN
ajsl-1875	154	73	and	and	CCONJ
ajsl-1875	154	74	friendships	friendship	NOUN
ajsl-1875	154	75	created	create	VERB
ajsl-1875	154	76	by	by	ADP
ajsl-1875	154	77	the	the	DET
ajsl-1875	154	78	local	local	ADJ
ajsl-1875	154	79	government	government	NOUN
ajsl-1875	154	80	of	of	ADP
ajsl-1875	154	81	27(33.3	27(33.3	NUM
ajsl-1875	154	82	%	%	NOUN
ajsl-1875	154	83	)	)	PUNCT
ajsl-1875	154	84	,	,	PUNCT
ajsl-1875	154	85	followed	follow	VERB
ajsl-1875	154	86	by	by	ADP
ajsl-1875	154	87	that	that	SCONJ
ajsl-1875	154	88	the	the	DET
ajsl-1875	154	89	respondents	respondent	NOUN
ajsl-1875	154	90	were	be	AUX
ajsl-1875	154	91	disagree	disagree	VERB
ajsl-1875	154	92	that	that	SCONJ
ajsl-1875	154	93	there	there	PRON
ajsl-1875	154	94	are	be	VERB
ajsl-1875	154	95	table	table	NOUN
ajsl-1875	154	96	4	4	NUM
ajsl-1875	154	97	:	:	PUNCT
ajsl-1875	154	98	strategic	strategic	ADJ
ajsl-1875	154	99	solution	solution	NOUN
ajsl-1875	154	100	to	to	PART
ajsl-1875	154	101	cope	cope	VERB
ajsl-1875	154	102	tax	tax	NOUN
ajsl-1875	154	103	moral	moral	ADJ
ajsl-1875	154	104	on	on	ADP
ajsl-1875	154	105	the	the	DET
ajsl-1875	154	106	compliance	compliance	NOUN
ajsl-1875	154	107	of	of	ADP
ajsl-1875	154	108	individual	individual	ADJ
ajsl-1875	154	109	taxpayers	taxpayer	NOUN
ajsl-1875	154	110	strategies	strategy	NOUN
ajsl-1875	154	111	to	to	ADP
ajsl-1875	154	112	solutions	solution	NOUN
ajsl-1875	154	113	strongly	strongly	ADV
ajsl-1875	154	114	agree	agree	VERB
ajsl-1875	154	115	agree	agree	ADJ
ajsl-1875	154	116	neutral	neutral	ADJ
ajsl-1875	154	117	disagree	disagree	VERB
ajsl-1875	154	118	strongly	strongly	ADV
ajsl-1875	154	119	disagree	disagree	VERB
ajsl-1875	154	120	there	there	PRON
ajsl-1875	154	121	are	be	AUX
ajsl-1875	154	122	written	write	VERB
ajsl-1875	154	123	taxation	taxation	NOUN
ajsl-1875	154	124	rules	rule	NOUN
ajsl-1875	154	125	related	relate	VERB
ajsl-1875	154	126	to	to	ADP
ajsl-1875	154	127	the	the	DET
ajsl-1875	154	128	taxpayer	taxpayer	NOUN
ajsl-1875	154	129	procedure	procedure	NOUN
ajsl-1875	154	130	written	write	VERB
ajsl-1875	154	131	by	by	ADP
ajsl-1875	154	132	the	the	DET
ajsl-1875	154	133	local	local	ADJ
ajsl-1875	154	134	government	government	NOUN
ajsl-1875	154	135	9	9	NUM
ajsl-1875	154	136	8	8	NUM
ajsl-1875	154	137	17	17	NUM
ajsl-1875	154	138	22	22	NUM
ajsl-1875	154	139	24	24	NUM
ajsl-1875	154	140	11.1	11.1	NUM
ajsl-1875	154	141	9.9	9.9	NUM
ajsl-1875	154	142	21.0	21.0	NUM
ajsl-1875	154	143	27.2	27.2	NUM
ajsl-1875	154	144	29.6	29.6	NUM
ajsl-1875	154	145	there	there	PRON
ajsl-1875	154	146	are	be	VERB
ajsl-1875	154	147	opportunities	opportunity	NOUN
ajsl-1875	154	148	to	to	PART
ajsl-1875	154	149	create	create	VERB
ajsl-1875	154	150	understanding	understanding	NOUN
ajsl-1875	154	151	and	and	CCONJ
ajsl-1875	154	152	friendships	friendship	NOUN
ajsl-1875	154	153	created	create	VERB
ajsl-1875	154	154	by	by	ADP
ajsl-1875	154	155	the	the	DET
ajsl-1875	154	156	local	local	ADJ
ajsl-1875	154	157	government	government	NOUN
ajsl-1875	154	158	2	2	NUM
ajsl-1875	154	159	16	16	NUM
ajsl-1875	154	160	21	21	NUM
ajsl-1875	154	161	27	27	NUM
ajsl-1875	154	162	14	14	NUM
ajsl-1875	154	163	2.5	2.5	NUM
ajsl-1875	154	164	19.8	19.8	NUM
ajsl-1875	154	165	25.9	25.9	NUM
ajsl-1875	154	166	33.3	33.3	NUM
ajsl-1875	154	167	17.3	17.3	NUM
ajsl-1875	154	168	there	there	PRON
ajsl-1875	154	169	are	be	VERB
ajsl-1875	154	170	local	local	ADJ
ajsl-1875	154	171	government	government	NOUN
ajsl-1875	154	172	development	development	NOUN
ajsl-1875	154	173	services	service	NOUN
ajsl-1875	154	174	to	to	PART
ajsl-1875	154	175	pay	pay	VERB
ajsl-1875	154	176	you	you	PRON
ajsl-1875	154	177	back	back	ADV
ajsl-1875	154	178	1	1	NUM
ajsl-1875	154	179	6	6	NUM
ajsl-1875	154	180	12	12	NUM
ajsl-1875	154	181	35	35	NUM
ajsl-1875	154	182	26	26	NUM
ajsl-1875	154	183	1.2	1.2	NUM
ajsl-1875	154	184	7.4	7.4	NUM
ajsl-1875	154	185	4.8	4.8	NUM
ajsl-1875	154	186	43.2	43.2	NUM
ajsl-1875	154	187	32.1	32.1	NUM
ajsl-1875	154	188	there	there	PRON
ajsl-1875	154	189	is	be	VERB
ajsl-1875	154	190	constitutional	constitutional	ADJ
ajsl-1875	154	191	provision	provision	NOUN
ajsl-1875	154	192	in	in	ADP
ajsl-1875	154	193	the	the	DET
ajsl-1875	154	194	constitution	constitution	NOUN
ajsl-1875	154	195	of	of	ADP
ajsl-1875	154	196	the	the	DET
ajsl-1875	154	197	central	central	ADJ
ajsl-1875	154	198	government	government	NOUN
ajsl-1875	154	199	related	relate	VERB
ajsl-1875	154	200	to	to	ADP
ajsl-1875	154	201	taxation	taxation	NOUN
ajsl-1875	154	202	2	2	NUM
ajsl-1875	154	203	5	5	NUM
ajsl-1875	154	204	42	42	NUM
ajsl-1875	154	205	18	18	NUM
ajsl-1875	154	206	13	13	NUM
ajsl-1875	154	207	2.5	2.5	NUM
ajsl-1875	154	208	6.2	6.2	NUM
ajsl-1875	154	209	51.9	51.9	NUM
ajsl-1875	154	210	22.2	22.2	NUM
ajsl-1875	154	211	16.0	16.0	NUM
ajsl-1875	154	212	local	local	ADJ
ajsl-1875	154	213	government	government	NOUN
ajsl-1875	154	214	development	development	NOUN
ajsl-1875	154	215	services	service	NOUN
ajsl-1875	154	216	to	to	PART
ajsl-1875	154	217	pay	pay	VERB
ajsl-1875	154	218	you	you	PRON
ajsl-1875	154	219	back	back	ADV
ajsl-1875	154	220	of	of	ADP
ajsl-1875	154	221	35(43.2	35(43.2	NUM
ajsl-1875	154	222	%	%	NOUN
ajsl-1875	154	223	)	)	PUNCT
ajsl-1875	154	224	,	,	PUNCT
ajsl-1875	154	225	while	while	SCONJ
ajsl-1875	154	226	the	the	DET
ajsl-1875	154	227	respondents	respondent	NOUN
ajsl-1875	154	228	were	be	AUX
ajsl-1875	154	229	neutral	neutral	ADJ
ajsl-1875	154	230	that	that	SCONJ
ajsl-1875	154	231	there	there	PRON
ajsl-1875	154	232	is	be	VERB
ajsl-1875	154	233	constitutional	constitutional	ADJ
ajsl-1875	154	234	provision	provision	NOUN
ajsl-1875	154	235	in	in	ADP
ajsl-1875	154	236	the	the	DET
ajsl-1875	154	237	constitution	constitution	NOUN
ajsl-1875	154	238	of	of	ADP
ajsl-1875	154	239	the	the	DET
ajsl-1875	154	240	central	central	ADJ
ajsl-1875	154	241	government	government	NOUN
ajsl-1875	154	242	related	relate	VERB
ajsl-1875	154	243	to	to	ADP
ajsl-1875	154	244	taxation	taxation	NOUN
ajsl-1875	154	245	of	of	ADP
ajsl-1875	154	246	42	42	NUM
ajsl-1875	154	247	(	(	PUNCT
ajsl-1875	154	248	51.2	51.2	NUM
ajsl-1875	154	249	%	%	NOUN
ajsl-1875	154	250	)	)	PUNCT
ajsl-1875	154	251	.	.	PUNCT
ajsl-1875	155	1	pa	pa	PROPN
ajsl-1875	155	2	ge	ge	PROPN
ajsl-1875	155	3	50	50	NUM
ajsl-1875	155	4	https://journals.e-palli.com/home/index.php/ajsl	https://journals.e-palli.com/home/index.php/ajsl	PROPN
ajsl-1875	155	5	am	am	NOUN
ajsl-1875	155	6	.	.	PUNCT
ajsl-1875	156	1	j.	j.	PROPN
ajsl-1875	156	2	soc	soc	PROPN
ajsl-1875	156	3	.	.	PUNCT
ajsl-1875	157	1	l.	l.	PROPN
ajsl-1875	157	2	2(2	2(2	NUM
ajsl-1875	157	3	)	)	PUNCT
ajsl-1875	157	4	44	44	NUM
ajsl-1875	157	5	-	-	SYM
ajsl-1875	157	6	50	50	NUM
ajsl-1875	157	7	,	,	PUNCT
ajsl-1875	157	8	2023	2023	NUM
ajsl-1875	157	9	moreover	moreover	ADV
ajsl-1875	157	10	on	on	ADP
ajsl-1875	157	11	strategic	strategic	ADJ
ajsl-1875	157	12	solutions	solution	NOUN
ajsl-1875	157	13	to	to	PART
ajsl-1875	157	14	cope	cope	VERB
ajsl-1875	157	15	tax	tax	NOUN
ajsl-1875	157	16	moral	moral	ADJ
ajsl-1875	157	17	on	on	ADP
ajsl-1875	157	18	the	the	DET
ajsl-1875	157	19	compliance	compliance	NOUN
ajsl-1875	157	20	of	of	ADP
ajsl-1875	157	21	individual	individual	ADJ
ajsl-1875	157	22	taxpayers	taxpayer	NOUN
ajsl-1875	157	23	24	24	NUM
ajsl-1875	157	24	(	(	PUNCT
ajsl-1875	157	25	29.6	29.6	NUM
ajsl-1875	157	26	%	%	NOUN
ajsl-1875	157	27	)	)	PUNCT
ajsl-1875	157	28	participants	participant	NOUN
ajsl-1875	157	29	were	be	AUX
ajsl-1875	157	30	believed	believe	VERB
ajsl-1875	157	31	that	that	SCONJ
ajsl-1875	157	32	there	there	PRON
ajsl-1875	157	33	are	be	VERB
ajsl-1875	157	34	not	not	PART
ajsl-1875	157	35	written	write	VERB
ajsl-1875	157	36	taxation	taxation	NOUN
ajsl-1875	157	37	rules	rule	NOUN
ajsl-1875	157	38	related	relate	VERB
ajsl-1875	157	39	to	to	ADP
ajsl-1875	157	40	the	the	DET
ajsl-1875	157	41	taxpayer	taxpayer	NOUN
ajsl-1875	157	42	procedure	procedure	NOUN
ajsl-1875	157	43	written	write	VERB
ajsl-1875	157	44	by	by	ADP
ajsl-1875	157	45	the	the	DET
ajsl-1875	157	46	local	local	ADJ
ajsl-1875	157	47	government	government	NOUN
ajsl-1875	157	48	,	,	PUNCT
ajsl-1875	157	49	furthermore	furthermore	ADV
ajsl-1875	157	50	the	the	DET
ajsl-1875	157	51	most	most	ADJ
ajsl-1875	157	52	respondents	respondent	NOUN
ajsl-1875	157	53	whose	whose	DET
ajsl-1875	157	54	participated	participate	VERB
ajsl-1875	157	55	there	there	PRON
ajsl-1875	157	56	is	be	AUX
ajsl-1875	157	57	constitutional	constitutional	ADJ
ajsl-1875	157	58	provision	provision	NOUN
ajsl-1875	157	59	in	in	ADP
ajsl-1875	157	60	the	the	DET
ajsl-1875	157	61	constitution	constitution	NOUN
ajsl-1875	157	62	of	of	ADP
ajsl-1875	157	63	the	the	DET
ajsl-1875	157	64	central	central	ADJ
ajsl-1875	157	65	government	government	NOUN
ajsl-1875	157	66	related	relate	VERB
ajsl-1875	157	67	to	to	ADP
ajsl-1875	157	68	taxation	taxation	NOUN
ajsl-1875	157	69	were	be	AUX
ajsl-1875	157	70	answered	answer	VERB
ajsl-1875	157	71	had	have	VERB
ajsl-1875	157	72	no	no	DET
ajsl-1875	157	73	opinion	opinion	NOUN
ajsl-1875	157	74	(	(	PUNCT
ajsl-1875	157	75	neutral	neutral	ADJ
ajsl-1875	157	76	)	)	PUNCT
ajsl-1875	157	77	related	relate	VERB
ajsl-1875	157	78	for	for	ADP
ajsl-1875	157	79	the	the	DET
ajsl-1875	157	80	constitution	constitution	NOUN
ajsl-1875	157	81	.	.	PUNCT
ajsl-1875	158	1	conclusions	conclusion	NOUN
ajsl-1875	158	2	this	this	DET
ajsl-1875	158	3	study	study	NOUN
ajsl-1875	158	4	has	have	AUX
ajsl-1875	158	5	pointed	point	VERB
ajsl-1875	158	6	up	up	ADP
ajsl-1875	158	7	the	the	DET
ajsl-1875	158	8	individual	individual	ADJ
ajsl-1875	158	9	taxpayers	taxpayer	NOUN
ajsl-1875	158	10	in	in	ADP
ajsl-1875	158	11	qardho	qardho	NOUN
ajsl-1875	158	12	district	district	NOUN
ajsl-1875	158	13	were	be	AUX
ajsl-1875	158	14	not	not	PART
ajsl-1875	158	15	met	meet	VERB
ajsl-1875	158	16	a	a	DET
ajsl-1875	158	17	good	good	ADJ
ajsl-1875	158	18	moral	moral	ADJ
ajsl-1875	158	19	tax	tax	NOUN
ajsl-1875	158	20	administration	administration	NOUN
ajsl-1875	158	21	,	,	PUNCT
ajsl-1875	158	22	that	that	PRON
ajsl-1875	158	23	may	may	AUX
ajsl-1875	158	24	cause	cause	VERB
ajsl-1875	158	25	the	the	DET
ajsl-1875	158	26	taxpayers	taxpayer	NOUN
ajsl-1875	158	27	to	to	PART
ajsl-1875	158	28	lack	lack	VERB
ajsl-1875	158	29	of	of	ADP
ajsl-1875	158	30	coherent	coherent	ADJ
ajsl-1875	158	31	social	social	ADJ
ajsl-1875	158	32	contract	contract	NOUN
ajsl-1875	158	33	and	and	CCONJ
ajsl-1875	158	34	then	then	ADV
ajsl-1875	158	35	that	that	PRON
ajsl-1875	158	36	encouraged	encourage	VERB
ajsl-1875	158	37	on	on	ADP
ajsl-1875	158	38	refuse	refuse	VERB
ajsl-1875	158	39	paying	pay	VERB
ajsl-1875	158	40	taxes.at	taxes.at	PRON
ajsl-1875	158	41	the	the	DET
ajsl-1875	158	42	moment	moment	NOUN
ajsl-1875	158	43	the	the	DET
ajsl-1875	158	44	poor	poor	ADJ
ajsl-1875	158	45	tax	tax	NOUN
ajsl-1875	158	46	moral	moral	ADJ
ajsl-1875	158	47	system	system	NOUN
ajsl-1875	158	48	it	it	PRON
ajsl-1875	158	49	that	that	PRON
ajsl-1875	158	50	may	may	AUX
ajsl-1875	158	51	lead	lead	VERB
ajsl-1875	158	52	to	to	ADP
ajsl-1875	158	53	non	non	ADJ
ajsl-1875	158	54	-	-	NOUN
ajsl-1875	158	55	compliance	compliance	NOUN
ajsl-1875	158	56	,	,	PUNCT
ajsl-1875	158	57	with	with	ADP
ajsl-1875	158	58	this	this	DET
ajsl-1875	158	59	problem	problem	NOUN
ajsl-1875	158	60	the	the	DET
ajsl-1875	158	61	tax	tax	NOUN
ajsl-1875	158	62	administration	administration	NOUN
ajsl-1875	158	63	teams	team	NOUN
ajsl-1875	158	64	faced	face	VERB
ajsl-1875	158	65	more	more	ADJ
ajsl-1875	158	66	challenges	challenge	NOUN
ajsl-1875	158	67	as	as	SCONJ
ajsl-1875	158	68	effected	effect	VERB
ajsl-1875	158	69	evasion	evasion	NOUN
ajsl-1875	158	70	of	of	ADP
ajsl-1875	158	71	taxes	taxis	NOUN
ajsl-1875	158	72	,	,	PUNCT
ajsl-1875	158	73	corruption	corruption	NOUN
ajsl-1875	158	74	,	,	PUNCT
ajsl-1875	158	75	lower	low	ADJ
ajsl-1875	158	76	of	of	ADP
ajsl-1875	158	77	income	income	NOUN
ajsl-1875	158	78	level	level	NOUN
ajsl-1875	158	79	,	,	PUNCT
ajsl-1875	158	80	administration	administration	NOUN
ajsl-1875	158	81	sanctions	sanction	NOUN
ajsl-1875	158	82	and	and	CCONJ
ajsl-1875	158	83	lack	lack	NOUN
ajsl-1875	158	84	of	of	ADP
ajsl-1875	158	85	accountability	accountability	NOUN
ajsl-1875	158	86	.	.	PUNCT
ajsl-1875	159	1	during	during	ADP
ajsl-1875	159	2	the	the	DET
ajsl-1875	159	3	study	study	NOUN
ajsl-1875	159	4	,	,	PUNCT
ajsl-1875	159	5	here	here	ADV
ajsl-1875	159	6	are	be	AUX
ajsl-1875	159	7	some	some	PRON
ajsl-1875	159	8	of	of	ADP
ajsl-1875	159	9	the	the	DET
ajsl-1875	159	10	challenges	challenge	NOUN
ajsl-1875	159	11	that	that	PRON
ajsl-1875	159	12	the	the	DET
ajsl-1875	159	13	researcher	researcher	NOUN
ajsl-1875	159	14	may	may	AUX
ajsl-1875	159	15	face	face	VERB
ajsl-1875	159	16	study	study	NOUN
ajsl-1875	159	17	had	have	VERB
ajsl-1875	159	18	no	no	DET
ajsl-1875	159	19	research	research	NOUN
ajsl-1875	159	20	is	be	AUX
ajsl-1875	159	21	conducted	conduct	VERB
ajsl-1875	159	22	before	before	ADP
ajsl-1875	159	23	the	the	DET
ajsl-1875	159	24	researcher	researcher	NOUN
ajsl-1875	159	25	regarding	regard	VERB
ajsl-1875	159	26	the	the	DET
ajsl-1875	159	27	issues	issue	NOUN
ajsl-1875	159	28	under	under	ADP
ajsl-1875	159	29	study	study	NOUN
ajsl-1875	159	30	in	in	ADP
ajsl-1875	159	31	somalia	somalia	PROPN
ajsl-1875	159	32	,	,	PUNCT
ajsl-1875	159	33	the	the	DET
ajsl-1875	159	34	researcher	researcher	NOUN
ajsl-1875	159	35	faces	face	VERB
ajsl-1875	159	36	to	to	PART
ajsl-1875	159	37	research	research	VERB
ajsl-1875	159	38	which	which	PRON
ajsl-1875	159	39	no	no	DET
ajsl-1875	159	40	further	further	ADJ
ajsl-1875	159	41	foundation	foundation	NOUN
ajsl-1875	159	42	or	or	CCONJ
ajsl-1875	159	43	study	study	NOUN
ajsl-1875	159	44	has	have	AUX
ajsl-1875	159	45	been	be	AUX
ajsl-1875	159	46	made	make	VERB
ajsl-1875	159	47	before	before	ADV
ajsl-1875	159	48	in	in	ADP
ajsl-1875	159	49	this	this	DET
ajsl-1875	159	50	environment	environment	NOUN
ajsl-1875	159	51	,	,	PUNCT
ajsl-1875	159	52	also	also	ADV
ajsl-1875	159	53	lack	lack	VERB
ajsl-1875	159	54	of	of	ADP
ajsl-1875	159	55	enough	enough	ADJ
ajsl-1875	159	56	time	time	NOUN
ajsl-1875	159	57	to	to	PART
ajsl-1875	159	58	make	make	VERB
ajsl-1875	159	59	the	the	DET
ajsl-1875	159	60	research	research	NOUN
ajsl-1875	159	61	study	study	NOUN
ajsl-1875	159	62	,	,	PUNCT
ajsl-1875	159	63	furthermore	furthermore	ADV
ajsl-1875	159	64	some	some	PRON
ajsl-1875	159	65	of	of	ADP
ajsl-1875	159	66	the	the	DET
ajsl-1875	159	67	respondents	respondent	NOUN
ajsl-1875	159	68	are	be	AUX
ajsl-1875	159	69	not	not	PART
ajsl-1875	159	70	willing	willing	ADJ
ajsl-1875	159	71	to	to	PART
ajsl-1875	159	72	do	do	VERB
ajsl-1875	159	73	proper	proper	ADJ
ajsl-1875	159	74	answers	answer	NOUN
ajsl-1875	159	75	,	,	PUNCT
ajsl-1875	159	76	so	so	SCONJ
ajsl-1875	159	77	they	they	PRON
ajsl-1875	159	78	give	give	VERB
ajsl-1875	159	79	socially	socially	ADV
ajsl-1875	159	80	acceptable	acceptable	ADJ
ajsl-1875	159	81	answers	answer	NOUN
ajsl-1875	159	82	to	to	PART
ajsl-1875	159	83	hide	hide	VERB
ajsl-1875	159	84	the	the	DET
ajsl-1875	159	85	real	real	ADJ
ajsl-1875	159	86	problems	problem	NOUN
ajsl-1875	159	87	in	in	ADP
ajsl-1875	159	88	their	their	PRON
ajsl-1875	159	89	environment	environment	NOUN
ajsl-1875	159	90	.	.	PUNCT
ajsl-1875	160	1	from	from	ADP
ajsl-1875	160	2	the	the	DET
ajsl-1875	160	3	findings	finding	NOUN
ajsl-1875	160	4	of	of	ADP
ajsl-1875	160	5	this	this	DET
ajsl-1875	160	6	study	study	NOUN
ajsl-1875	160	7	several	several	ADJ
ajsl-1875	160	8	recommendations	recommendation	NOUN
ajsl-1875	160	9	could	could	AUX
ajsl-1875	160	10	be	be	AUX
ajsl-1875	160	11	forwarded	forward	VERB
ajsl-1875	160	12	.	.	PUNCT
ajsl-1875	161	1	the	the	DET
ajsl-1875	161	2	local	local	ADJ
ajsl-1875	161	3	government	government	NOUN
ajsl-1875	161	4	should	should	AUX
ajsl-1875	161	5	prioritize	prioritize	AUX
ajsl-1875	161	6	creating	create	VERB
ajsl-1875	161	7	written	write	VERB
ajsl-1875	161	8	laws	law	NOUN
ajsl-1875	161	9	of	of	ADP
ajsl-1875	161	10	taxes	taxis	NOUN
ajsl-1875	161	11	.	.	PUNCT
ajsl-1875	162	1	also	also	ADV
ajsl-1875	162	2	government	government	NOUN
ajsl-1875	162	3	must	must	AUX
ajsl-1875	162	4	be	be	AUX
ajsl-1875	162	5	improved	improve	VERB
ajsl-1875	162	6	tax	tax	NOUN
ajsl-1875	162	7	system	system	NOUN
ajsl-1875	162	8	in	in	ADP
ajsl-1875	162	9	that	that	DET
ajsl-1875	162	10	increased	increase	VERB
ajsl-1875	162	11	tax	tax	NOUN
ajsl-1875	162	12	and	and	CCONJ
ajsl-1875	162	13	budget	budget	NOUN
ajsl-1875	162	14	knowledge	knowledge	NOUN
ajsl-1875	162	15	by	by	ADP
ajsl-1875	162	16	taxpayers	taxpayer	NOUN
ajsl-1875	162	17	will	will	AUX
ajsl-1875	162	18	help	help	VERB
ajsl-1875	162	19	the	the	DET
ajsl-1875	162	20	system	system	NOUN
ajsl-1875	162	21	to	to	PART
ajsl-1875	162	22	better	well	ADV
ajsl-1875	162	23	meet	meet	VERB
ajsl-1875	162	24	the	the	DET
ajsl-1875	162	25	principles	principle	NOUN
ajsl-1875	162	26	of	of	ADP
ajsl-1875	162	27	good	good	ADJ
ajsl-1875	162	28	tax	tax	NOUN
ajsl-1875	162	29	policy	policy	NOUN
ajsl-1875	162	30	.	.	PUNCT
ajsl-1875	163	1	in	in	ADP
ajsl-1875	163	2	addition	addition	NOUN
ajsl-1875	163	3	must	must	AUX
ajsl-1875	163	4	be	be	AUX
ajsl-1875	163	5	done	do	VERB
ajsl-1875	163	6	enforcement	enforcement	NOUN
ajsl-1875	163	7	together	together	ADV
ajsl-1875	163	8	efforts	effort	NOUN
ajsl-1875	163	9	of	of	ADP
ajsl-1875	163	10	the	the	DET
ajsl-1875	163	11	effectiveness	effectiveness	NOUN
ajsl-1875	163	12	of	of	ADP
ajsl-1875	163	13	tax	tax	NOUN
ajsl-1875	163	14	system	system	NOUN
ajsl-1875	163	15	in	in	ADP
ajsl-1875	163	16	both	both	PRON
ajsl-1875	163	17	of	of	ADP
ajsl-1875	163	18	the	the	DET
ajsl-1875	163	19	government	government	NOUN
ajsl-1875	163	20	and	and	CCONJ
ajsl-1875	163	21	taxpayers	taxpayer	NOUN
ajsl-1875	163	22	.	.	PUNCT
ajsl-1875	164	1	there	there	PRON
ajsl-1875	164	2	should	should	AUX
ajsl-1875	164	3	be	be	AUX
ajsl-1875	164	4	also	also	ADV
ajsl-1875	164	5	a	a	DET
ajsl-1875	164	6	government	government	NOUN
ajsl-1875	164	7	piloted	piloted	ADJ
ajsl-1875	164	8	theory	theory	NOUN
ajsl-1875	164	9	of	of	ADP
ajsl-1875	164	10	planned	plan	VERB
ajsl-1875	164	11	behavior	behavior	NOUN
ajsl-1875	164	12	describes	describe	VERB
ajsl-1875	164	13	a	a	DET
ajsl-1875	164	14	central	central	ADJ
ajsl-1875	164	15	factor	factor	NOUN
ajsl-1875	164	16	in	in	ADP
ajsl-1875	164	17	individual	individual	ADJ
ajsl-1875	164	18	behavior	behavior	NOUN
ajsl-1875	164	19	influenced	influence	VERB
ajsl-1875	164	20	by	by	ADP
ajsl-1875	164	21	individual	individual	ADJ
ajsl-1875	164	22	intentions	intention	NOUN
ajsl-1875	164	23	for	for	ADP
ajsl-1875	164	24	certain	certain	ADJ
ajsl-1875	164	25	behaviors	behavior	NOUN
ajsl-1875	164	26	(	(	PUNCT
ajsl-1875	164	27	behavioral	behavioral	ADJ
ajsl-1875	164	28	intention	intention	NOUN
ajsl-1875	164	29	)	)	PUNCT
ajsl-1875	164	30	;	;	PUNCT
ajsl-1875	164	31	the	the	DET
ajsl-1875	164	32	intention	intention	NOUN
ajsl-1875	164	33	to	to	PART
ajsl-1875	164	34	act	act	VERB
ajsl-1875	164	35	is	be	AUX
ajsl-1875	164	36	influenced	influence	VERB
ajsl-1875	164	37	by	by	ADP
ajsl-1875	164	38	attitude	attitude	NOUN
ajsl-1875	164	39	,	,	PUNCT
ajsl-1875	164	40	subjective	subjective	ADJ
ajsl-1875	164	41	norm	norm	NOUN
ajsl-1875	164	42	,	,	PUNCT
ajsl-1875	164	43	and	and	CCONJ
ajsl-1875	164	44	perceived	perceive	VERB
ajsl-1875	164	45	control	control	NOUN
ajsl-1875	164	46	behavior	behavior	NOUN
ajsl-1875	164	47	.	.	PUNCT
ajsl-1875	165	1	furthermore	furthermore	ADV
ajsl-1875	165	2	,	,	PUNCT
ajsl-1875	165	3	the	the	DET
ajsl-1875	165	4	government	government	NOUN
ajsl-1875	165	5	should	should	AUX
ajsl-1875	165	6	interested	interested	VERB
ajsl-1875	165	7	in	in	ADP
ajsl-1875	165	8	structuring	structure	VERB
ajsl-1875	165	9	tax	tax	NOUN
ajsl-1875	165	10	laws	law	NOUN
ajsl-1875	165	11	to	to	PART
ajsl-1875	165	12	minimize	minimize	VERB
ajsl-1875	165	13	non	non	NOUN
ajsl-1875	165	14	-	-	NOUN
ajsl-1875	165	15	compliance	compliance	NOUN
ajsl-1875	165	16	is	be	AUX
ajsl-1875	165	17	essential	essential	ADJ
ajsl-1875	165	18	.	.	PUNCT
ajsl-1875	166	1	more	more	ADV
ajsl-1875	166	2	ever	ever	ADV
ajsl-1875	166	3	local	local	ADJ
ajsl-1875	166	4	government	government	NOUN
ajsl-1875	166	5	should	should	AUX
ajsl-1875	166	6	promote	promote	VERB
ajsl-1875	166	7	accessibility	accessibility	NOUN
ajsl-1875	166	8	and	and	CCONJ
ajsl-1875	166	9	visibility	visibility	NOUN
ajsl-1875	166	10	of	of	ADP
ajsl-1875	166	11	information	information	NOUN
ajsl-1875	166	12	on	on	ADP
ajsl-1875	166	13	the	the	DET
ajsl-1875	166	14	tax	tax	NOUN
ajsl-1875	166	15	laws	law	NOUN
ajsl-1875	166	16	and	and	CCONJ
ajsl-1875	166	17	their	their	PRON
ajsl-1875	166	18	development	development	NOUN
ajsl-1875	166	19	,	,	PUNCT
ajsl-1875	166	20	modification	modification	NOUN
ajsl-1875	166	21	and	and	CCONJ
ajsl-1875	166	22	purpose	purpose	NOUN
ajsl-1875	166	23	are	be	AUX
ajsl-1875	166	24	necessary	necessary	ADJ
ajsl-1875	166	25	for	for	ADP
ajsl-1875	166	26	taxpayers	taxpayer	NOUN
ajsl-1875	166	27	.	.	PUNCT
ajsl-1875	167	1	references	reference	NOUN
ajsl-1875	167	2	abdirahman	abdirahman	PROPN
ajsl-1875	167	3	,	,	PUNCT
ajsl-1875	167	4	k.	k.	PROPN
ajsl-1875	167	5	,	,	PUNCT
ajsl-1875	167	6	&	&	CCONJ
ajsl-1875	167	7	stogdon	stogdon	PROPN
ajsl-1875	167	8	,	,	PUNCT
ajsl-1875	167	9	h.	h.	PROPN
ajsl-1875	167	10	(	(	PUNCT
ajsl-1875	167	11	2020	2020	NUM
ajsl-1875	167	12	)	)	PUNCT
ajsl-1875	167	13	.	.	PUNCT
ajsl-1875	168	1	tax	tax	NOUN
ajsl-1875	168	2	and	and	CCONJ
ajsl-1875	168	3	the	the	DET
ajsl-1875	168	4	state	state	NOUN
ajsl-1875	168	5	in	in	ADP
ajsl-1875	168	6	somalia	somalia	PROPN
ajsl-1875	168	7	understanding	understand	VERB
ajsl-1875	168	8	domestic	domestic	ADJ
ajsl-1875	168	9	revenue	revenue	NOUN
ajsl-1875	168	10	mobilization	mobilization	NOUN
ajsl-1875	168	11	.	.	PUNCT
ajsl-1875	169	1	may	may	AUX
ajsl-1875	169	2	,	,	PUNCT
ajsl-1875	169	3	1–8	1–8	X
ajsl-1875	169	4	.	.	PUNCT
ajsl-1875	169	5	alkhatib	alkhatib	PROPN
ajsl-1875	169	6	,	,	PUNCT
ajsl-1875	169	7	a.	a.	NOUN
ajsl-1875	169	8	a.	a.	PROPN
ajsl-1875	169	9	,	,	PUNCT
ajsl-1875	169	10	hamad	hamad	PROPN
ajsl-1875	169	11	,	,	PUNCT
ajsl-1875	169	12	m.	m.	PROPN
ajsl-1875	169	13	z.	z.	PROPN
ajsl-1875	169	14	,	,	PUNCT
ajsl-1875	169	15	&	&	CCONJ
ajsl-1875	169	16	hermas	hermas	PROPN
ajsl-1875	169	17	,	,	PUNCT
ajsl-1875	169	18	m.	m.	NOUN
ajsl-1875	169	19	d.	d.	PROPN
ajsl-1875	169	20	(	(	PUNCT
ajsl-1875	169	21	2020	2020	NUM
ajsl-1875	169	22	)	)	PUNCT
ajsl-1875	169	23	.	.	PUNCT
ajsl-1875	170	1	the	the	DET
ajsl-1875	170	2	impact	impact	NOUN
ajsl-1875	170	3	of	of	ADP
ajsl-1875	170	4	tax	tax	NOUN
ajsl-1875	170	5	ethics	ethic	NOUN
ajsl-1875	170	6	and	and	CCONJ
ajsl-1875	170	7	knowledge	knowledge	NOUN
ajsl-1875	170	8	on	on	ADP
ajsl-1875	170	9	tax	tax	NOUN
ajsl-1875	170	10	compliance	compliance	NOUN
ajsl-1875	170	11	among	among	ADP
ajsl-1875	170	12	palestinian	palestinian	ADJ
ajsl-1875	170	13	taxpayers	taxpayer	NOUN
ajsl-1875	170	14	.	.	PUNCT
ajsl-1875	171	1	international	international	ADJ
ajsl-1875	171	2	journal	journal	PROPN
ajsl-1875	171	3	of	of	ADP
ajsl-1875	171	4	academic	academic	ADJ
ajsl-1875	171	5	research	research	NOUN
ajsl-1875	171	6	in	in	ADP
ajsl-1875	171	7	business	business	NOUN
ajsl-1875	171	8	and	and	CCONJ
ajsl-1875	171	9	social	social	ADJ
ajsl-1875	171	10	sciences	science	NOUN
ajsl-1875	171	11	,	,	PUNCT
ajsl-1875	171	12	10(6	10(6	NOUN
ajsl-1875	171	13	)	)	PUNCT
ajsl-1875	171	14	,	,	PUNCT
ajsl-1875	171	15	1–8	1–8	X
ajsl-1875	171	16	.	.	PUNCT
ajsl-1875	171	17	andini	andini	PROPN
ajsl-1875	171	18	,	,	PUNCT
ajsl-1875	171	19	m.	m.	NOUN
ajsl-1875	171	20	,	,	PUNCT
ajsl-1875	171	21	&	&	CCONJ
ajsl-1875	171	22	rahmiati	rahmiati	PROPN
ajsl-1875	171	23	,	,	PUNCT
ajsl-1875	171	24	a.	a.	NOUN
ajsl-1875	171	25	(	(	PUNCT
ajsl-1875	171	26	2020	2020	NUM
ajsl-1875	171	27	)	)	PUNCT
ajsl-1875	171	28	.	.	PUNCT
ajsl-1875	172	1	journal	journal	NOUN
ajsl-1875	172	2	of	of	ADP
ajsl-1875	172	3	security	security	NOUN
ajsl-1875	172	4	and	and	CCONJ
ajsl-1875	172	5	sustainability	sustainability	NOUN
ajsl-1875	172	6	,	,	PUNCT
ajsl-1875	172	7	10(34	10(34	NUM
ajsl-1875	172	8	)	)	PUNCT
ajsl-1875	172	9	,	,	PUNCT
ajsl-1875	172	10	426–437	426–437	NUM
ajsl-1875	172	11	.	.	PUNCT
ajsl-1875	173	1	hamdan	hamdan	PROPN
ajsl-1875	173	2	,	,	PUNCT
ajsl-1875	173	3	l.	l.	PROPN
ajsl-1875	173	4	,	,	PUNCT
ajsl-1875	173	5	al	al	PROPN
ajsl-1875	173	6	-	-	PUNCT
ajsl-1875	173	7	abbadi	abbadi	NOUN
ajsl-1875	173	8	,	,	PUNCT
ajsl-1875	173	9	m.	m.	NOUN
ajsl-1875	173	10	,	,	PUNCT
ajsl-1875	173	11	zuhier	zuhier	NOUN
ajsl-1875	173	12	,	,	PUNCT
ajsl-1875	173	13	r.	r.	PROPN
ajsl-1875	173	14	,	,	PUNCT
ajsl-1875	173	15	almomani	almomani	PROPN
ajsl-1875	173	16	,	,	PUNCT
ajsl-1875	173	17	q.	q.	PROPN
ajsl-1875	173	18	,	,	PUNCT
ajsl-1875	173	19	rajab	rajab	PROPN
ajsl-1875	173	20	,	,	PUNCT
ajsl-1875	173	21	a.	a.	PROPN
ajsl-1875	173	22	,	,	PUNCT
ajsl-1875	173	23	alhaleem	alhaleem	PROPN
ajsl-1875	173	24	,	,	PUNCT
ajsl-1875	173	25	a.	a.	NOUN
ajsl-1875	173	26	,	,	PUNCT
ajsl-1875	173	27	rumman	rumman	NOUN
ajsl-1875	173	28	,	,	PUNCT
ajsl-1875	173	29	a.	a.	NOUN
ajsl-1875	173	30	,	,	PUNCT
ajsl-1875	173	31	mohammad	mohammad	PROPN
ajsl-1875	173	32	,	,	PUNCT
ajsl-1875	173	33	a.	a.	PROPN
ajsl-1875	173	34	,	,	PUNCT
ajsl-1875	173	35	&	&	CCONJ
ajsl-1875	173	36	khraisat	khraisat	PROPN
ajsl-1875	173	37	,	,	PUNCT
ajsl-1875	173	38	i.	i.	NOUN
ajsl-1875	173	39	(	(	PUNCT
ajsl-1875	173	40	2019	2019	NUM
ajsl-1875	173	41	)	)	PUNCT
ajsl-1875	173	42	.	.	PUNCT
ajsl-1875	174	1	impact	impact	NOUN
ajsl-1875	174	2	of	of	ADP
ajsl-1875	174	3	human	human	ADJ
ajsl-1875	174	4	capital	capital	NOUN
ajsl-1875	174	5	development	development	NOUN
ajsl-1875	174	6	and	and	CCONJ
ajsl-1875	174	7	human	human	ADJ
ajsl-1875	174	8	capital	capital	NOUN
ajsl-1875	174	9	isolation	isolation	NOUN
ajsl-1875	174	10	mechanisms	mechanism	NOUN
ajsl-1875	174	11	on	on	ADP
ajsl-1875	174	12	innovative	innovative	ADJ
ajsl-1875	174	13	performance	performance	NOUN
ajsl-1875	174	14	:	:	PUNCT
ajsl-1875	174	15	evidence	evidence	NOUN
ajsl-1875	174	16	from	from	ADP
ajsl-1875	174	17	industrial	industrial	ADJ
ajsl-1875	174	18	companies	company	NOUN
ajsl-1875	174	19	in	in	ADP
ajsl-1875	174	20	jordan	jordan	PROPN
ajsl-1875	174	21	.	.	PUNCT
ajsl-1875	175	1	11(15	11(15	X
ajsl-1875	175	2	)	)	PUNCT
ajsl-1875	175	3	,	,	PUNCT
ajsl-1875	176	1	107–119	107–119	NUM
ajsl-1875	176	2	.	.	PROPN
ajsl-1875	176	3	https://doi.org/10.7176/ejbm	https://doi.org/10.7176/ejbm	PROPN
ajsl-1875	176	4	hassan	hassan	PROPN
ajsl-1875	176	5	,	,	PUNCT
ajsl-1875	176	6	i.	i.	PROPN
ajsl-1875	176	7	,	,	PUNCT
ajsl-1875	176	8	naeem	naeem	PROPN
ajsl-1875	176	9	,	,	PUNCT
ajsl-1875	176	10	a.	a.	PROPN
ajsl-1875	176	11	,	,	PUNCT
ajsl-1875	176	12	&	&	CCONJ
ajsl-1875	176	13	gulzar	gulzar	PROPN
ajsl-1875	176	14	,	,	PUNCT
ajsl-1875	176	15	s.	s.	PROPN
ajsl-1875	176	16	(	(	PUNCT
ajsl-1875	176	17	2021	2021	NUM
ajsl-1875	176	18	)	)	PUNCT
ajsl-1875	176	19	.	.	PUNCT
ajsl-1875	177	1	voluntary	voluntary	ADJ
ajsl-1875	177	2	tax	tax	NOUN
ajsl-1875	177	3	compliance	compliance	NOUN
ajsl-1875	177	4	behavior	behavior	NOUN
ajsl-1875	177	5	of	of	ADP
ajsl-1875	177	6	individual	individual	ADJ
ajsl-1875	177	7	taxpayers	taxpayer	NOUN
ajsl-1875	177	8	in	in	ADP
ajsl-1875	177	9	pakistan	pakistan	PROPN
ajsl-1875	177	10	.	.	PUNCT
ajsl-1875	178	1	financial	financial	ADJ
ajsl-1875	178	2	innovation	innovation	NOUN
ajsl-1875	178	3	,	,	PUNCT
ajsl-1875	178	4	7(1	7(1	NUM
ajsl-1875	178	5	)	)	PUNCT
ajsl-1875	178	6	,	,	PUNCT
ajsl-1875	178	7	1–23	1–23	NOUN
ajsl-1875	178	8	.	.	PUNCT
ajsl-1875	179	1	https://doi	https://doi	X
ajsl-1875	179	2	.	.	PUNCT
ajsl-1875	179	3	org/10.1186	org/10.1186	PROPN
ajsl-1875	179	4	/	/	SYM
ajsl-1875	179	5	s40854	s40854	NOUN
ajsl-1875	179	6	-	-	PUNCT
ajsl-1875	179	7	021	021	NUM
ajsl-1875	179	8	-	-	PUNCT
ajsl-1875	179	9	00234	00234	NUM
ajsl-1875	179	10	-	-	PUNCT
ajsl-1875	179	11	4	4	NUM
ajsl-1875	179	12	mohamud	mohamud	NOUN
ajsl-1875	179	13	,	,	PUNCT
ajsl-1875	179	14	a.	a.	NOUN
ajsl-1875	179	15	a.	a.	NOUN
ajsl-1875	179	16	(	(	PUNCT
ajsl-1875	179	17	2019	2019	NUM
ajsl-1875	179	18	)	)	PUNCT
ajsl-1875	179	19	.	.	PUNCT
ajsl-1875	180	1	reforming	reform	VERB
ajsl-1875	180	2	the	the	DET
ajsl-1875	180	3	tax	tax	NOUN
ajsl-1875	180	4	system	system	NOUN
ajsl-1875	180	5	of	of	ADP
ajsl-1875	180	6	the	the	DET
ajsl-1875	180	7	federal	federal	ADJ
ajsl-1875	180	8	government	government	NOUN
ajsl-1875	180	9	of	of	ADP
ajsl-1875	180	10	somalia	somalia	PROPN
ajsl-1875	180	11	.	.	PUNCT
ajsl-1875	181	1	journal	journal	PROPN
ajsl-1875	181	2	of	of	ADP
ajsl-1875	181	3	tax	tax	PROPN
ajsl-1875	181	4	administration	administration	NOUN
ajsl-1875	181	5	,	,	PUNCT
ajsl-1875	181	6	5(2	5(2	NUM
ajsl-1875	181	7	)	)	PUNCT
ajsl-1875	181	8	,	,	PUNCT
ajsl-1875	181	9	125–137	125–137	NUM
ajsl-1875	181	10	.	.	PUNCT
ajsl-1875	182	1	https://www	https://www	PROPN
ajsl-1875	182	2	.	.	PUNCT
ajsl-1875	183	1	researchgate.net/publication/335230836	researchgate.net/publication/335230836	PROPN
ajsl-1875	183	2	rahmah	rahmah	PROPN
ajsl-1875	183	3	,	,	PUNCT
ajsl-1875	183	4	r.	r.	PROPN
ajsl-1875	183	5	(	(	PUNCT
ajsl-1875	183	6	2021	2021	NUM
ajsl-1875	183	7	)	)	PUNCT
ajsl-1875	183	8	.	.	PUNCT
ajsl-1875	184	1	quality	quality	NOUN
ajsl-1875	184	2	services	service	NOUN
ajsl-1875	184	3	moderation	moderation	NOUN
ajsl-1875	184	4	on	on	ADP
ajsl-1875	184	5	moral	moral	ADJ
ajsl-1875	184	6	impact	impact	NOUN
ajsl-1875	184	7	of	of	ADP
ajsl-1875	184	8	taxpayers	taxpayer	NOUN
ajsl-1875	184	9	and	and	CCONJ
ajsl-1875	184	10	tax	tax	NOUN
ajsl-1875	184	11	penalties	penalty	NOUN
ajsl-1875	184	12	on	on	ADP
ajsl-1875	184	13	compliance	compliance	NOUN
ajsl-1875	184	14	taxpayers	taxpayer	NOUN
ajsl-1875	184	15	.	.	PUNCT
ajsl-1875	185	1	atestasi	atestasi	NOUN
ajsl-1875	185	2	:	:	PUNCT
ajsl-1875	185	3	jurnal	jurnal	ADJ
ajsl-1875	185	4	ilmiah	ilmiah	PROPN
ajsl-1875	185	5	akuntansi	akuntansi	PROPN
ajsl-1875	185	6	,	,	PUNCT
ajsl-1875	185	7	4(2	4(2	NUM
ajsl-1875	185	8	)	)	PUNCT
ajsl-1875	185	9	,	,	PUNCT
ajsl-1875	185	10	155–163	155–163	NUM
ajsl-1875	185	11	.	.	PUNCT
ajsl-1875	186	1	https://doi.org/10.57178/	https://doi.org/10.57178/	PROPN
ajsl-1875	186	2	atestasi.v4i2.47	atestasi.v4i2.47	PROPN
ajsl-1875	186	3	rahmah	rahmah	NOUN
ajsl-1875	186	4	,	,	PUNCT
ajsl-1875	186	5	r.	r.	PROPN
ajsl-1875	186	6	(	(	PUNCT
ajsl-1875	186	7	2021	2021	NUM
ajsl-1875	186	8	)	)	PUNCT
ajsl-1875	186	9	.	.	PUNCT
ajsl-1875	187	1	quality	quality	NOUN
ajsl-1875	187	2	services	service	NOUN
ajsl-1875	187	3	moderation	moderation	NOUN
ajsl-1875	187	4	on	on	ADP
ajsl-1875	187	5	moral	moral	ADJ
ajsl-1875	187	6	impact	impact	NOUN
ajsl-1875	187	7	of	of	ADP
ajsl-1875	187	8	taxpayers	taxpayer	NOUN
ajsl-1875	187	9	and	and	CCONJ
ajsl-1875	187	10	tax	tax	NOUN
ajsl-1875	187	11	penalties	penalty	NOUN
ajsl-1875	187	12	on	on	ADP
ajsl-1875	187	13	compliance	compliance	NOUN
ajsl-1875	187	14	taxpayers	taxpayer	NOUN
ajsl-1875	187	15	.	.	PUNCT
ajsl-1875	188	1	atestasi	atestasi	NOUN
ajsl-1875	188	2	:	:	PUNCT
ajsl-1875	188	3	jurnal	jurnal	ADJ
ajsl-1875	188	4	ilmiah	ilmiah	PROPN
ajsl-1875	188	5	akuntansi	akuntansi	PROPN
ajsl-1875	188	6	,	,	PUNCT
ajsl-1875	188	7	4(2	4(2	NUM
ajsl-1875	188	8	)	)	PUNCT
ajsl-1875	188	9	,	,	PUNCT
ajsl-1875	188	10	155–163	155–163	NUM
ajsl-1875	188	11	.	.	PUNCT
ajsl-1875	189	1	https://doi.org/10.57178/	https://doi.org/10.57178/	PROPN
ajsl-1875	189	2	atestasi.v4i2.47	atestasi.v4i2.47	PROPN