id	sid	tid	token	lemma	pos
american_scientific_journal-1593	1	1	78	78	NUM
american_scientific_journal-1593	1	2	american	american	ADJ
american_scientific_journal-1593	1	3	scientific	scientific	ADJ
american_scientific_journal-1593	1	4	research	research	NOUN
american_scientific_journal-1593	1	5	journal	journal	NOUN
american_scientific_journal-1593	1	6	for	for	ADP
american_scientific_journal-1593	1	7	engineering	engineering	NOUN
american_scientific_journal-1593	1	8	,	,	PUNCT
american_scientific_journal-1593	1	9	technology	technology	NOUN
american_scientific_journal-1593	1	10	,	,	PUNCT
american_scientific_journal-1593	1	11	and	and	CCONJ
american_scientific_journal-1593	1	12	sciences	science	NOUN
american_scientific_journal-1593	1	13	(	(	PUNCT
american_scientific_journal-1593	1	14	asrjets	asrjet	NOUN
american_scientific_journal-1593	1	15	)	)	PUNCT
american_scientific_journal-1593	1	16	issn	issn	PROPN
american_scientific_journal-1593	1	17	(	(	PUNCT
american_scientific_journal-1593	1	18	print	print	NOUN
american_scientific_journal-1593	1	19	)	)	PUNCT
american_scientific_journal-1593	1	20	2313	2313	NUM
american_scientific_journal-1593	1	21	-	-	SYM
american_scientific_journal-1593	1	22	4410	4410	NUM
american_scientific_journal-1593	1	23	,	,	PUNCT
american_scientific_journal-1593	1	24	issn	issn	PROPN
american_scientific_journal-1593	1	25	(	(	PUNCT
american_scientific_journal-1593	1	26	online	online	ADJ
american_scientific_journal-1593	1	27	)	)	PUNCT
american_scientific_journal-1593	1	28	2313	2313	NUM
american_scientific_journal-1593	1	29	-	-	SYM
american_scientific_journal-1593	1	30	4402	4402	NUM
american_scientific_journal-1593	1	31	©	©	PROPN
american_scientific_journal-1593	1	32	global	global	ADJ
american_scientific_journal-1593	1	33	society	society	NOUN
american_scientific_journal-1593	1	34	of	of	ADP
american_scientific_journal-1593	1	35	scientific	scientific	ADJ
american_scientific_journal-1593	1	36	research	research	NOUN
american_scientific_journal-1593	1	37	and	and	CCONJ
american_scientific_journal-1593	1	38	researchers	researcher	NOUN
american_scientific_journal-1593	1	39	http://asrjetsjournal.org/	http://asrjetsjournal.org/	VERB
american_scientific_journal-1593	1	40	a	a	DET
american_scientific_journal-1593	1	41	close	close	ADJ
american_scientific_journal-1593	1	42	scrutiny	scrutiny	NOUN
american_scientific_journal-1593	1	43	of	of	ADP
american_scientific_journal-1593	1	44	self	self	NOUN
american_scientific_journal-1593	1	45	-	-	PUNCT
american_scientific_journal-1593	1	46	assessment	assessment	NOUN
american_scientific_journal-1593	1	47	system	system	NOUN
american_scientific_journal-1593	1	48	and	and	CCONJ
american_scientific_journal-1593	1	49	its	its	PRON
american_scientific_journal-1593	1	50	impact	impact	NOUN
american_scientific_journal-1593	1	51	on	on	ADP
american_scientific_journal-1593	1	52	the	the	DET
american_scientific_journal-1593	1	53	tax	tax	NOUN
american_scientific_journal-1593	1	54	compliance	compliance	NOUN
american_scientific_journal-1593	1	55	level	level	NOUN
american_scientific_journal-1593	1	56	of	of	ADP
american_scientific_journal-1593	1	57	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	1	58	:	:	PUNCT
american_scientific_journal-1593	1	59	the	the	DET
american_scientific_journal-1593	1	60	case	case	NOUN
american_scientific_journal-1593	1	61	of	of	ADP
american_scientific_journal-1593	1	62	wolaita	wolaita	PROPN
american_scientific_journal-1593	1	63	zone	zone	NOUN
american_scientific_journal-1593	1	64	mulugeta	mulugeta	PROPN
american_scientific_journal-1593	1	65	terrefe	terrefe	PROPN
american_scientific_journal-1593	1	66	*	*	PUNCT
american_scientific_journal-1593	1	67	wolaita	wolaita	PROPN
american_scientific_journal-1593	1	68	sodo	sodo	PROPN
american_scientific_journal-1593	1	69	university	university	NOUN
american_scientific_journal-1593	1	70	,	,	PUNCT
american_scientific_journal-1593	1	71	sodo	sodo	NOUN
american_scientific_journal-1593	1	72	town	town	NOUN
american_scientific_journal-1593	1	73	p.o.box	p.o.box	PROPN
american_scientific_journal-1593	1	74	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	1	75	email	email	NOUN
american_scientific_journal-1593	1	76	:	:	PUNCT
american_scientific_journal-1593	1	77	mulugeta.akalu@yahoo.com	mulugeta.akalu@yahoo.com	X
american_scientific_journal-1593	1	78	abstract	abstract	NOUN
american_scientific_journal-1593	1	79	the	the	DET
american_scientific_journal-1593	1	80	principal	principal	ADJ
american_scientific_journal-1593	1	81	aim	aim	NOUN
american_scientific_journal-1593	1	82	of	of	ADP
american_scientific_journal-1593	1	83	the	the	DET
american_scientific_journal-1593	1	84	study	study	NOUN
american_scientific_journal-1593	1	85	was	be	AUX
american_scientific_journal-1593	1	86	to	to	PART
american_scientific_journal-1593	1	87	explore	explore	VERB
american_scientific_journal-1593	1	88	the	the	DET
american_scientific_journal-1593	1	89	implementation	implementation	NOUN
american_scientific_journal-1593	1	90	of	of	ADP
american_scientific_journal-1593	1	91	self	self	NOUN
american_scientific_journal-1593	1	92	assessment	assessment	NOUN
american_scientific_journal-1593	1	93	tax	tax	NOUN
american_scientific_journal-1593	1	94	system	system	NOUN
american_scientific_journal-1593	1	95	and	and	CCONJ
american_scientific_journal-1593	1	96	its	its	PRON
american_scientific_journal-1593	1	97	impact	impact	NOUN
american_scientific_journal-1593	1	98	on	on	ADP
american_scientific_journal-1593	1	99	the	the	DET
american_scientific_journal-1593	1	100	tax	tax	NOUN
american_scientific_journal-1593	1	101	compliance	compliance	NOUN
american_scientific_journal-1593	1	102	level	level	NOUN
american_scientific_journal-1593	1	103	of	of	ADP
american_scientific_journal-1593	1	104	the	the	DET
american_scientific_journal-1593	1	105	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	1	106	of	of	ADP
american_scientific_journal-1593	1	107	wolaita	wolaita	PROPN
american_scientific_journal-1593	1	108	zone	zone	NOUN
american_scientific_journal-1593	1	109	.	.	PUNCT
american_scientific_journal-1593	2	1	based	base	VERB
american_scientific_journal-1593	2	2	on	on	ADP
american_scientific_journal-1593	2	3	empirical	empirical	ADJ
american_scientific_journal-1593	2	4	works	work	NOUN
american_scientific_journal-1593	2	5	of	of	ADP
american_scientific_journal-1593	2	6	scholars	scholar	NOUN
american_scientific_journal-1593	2	7	,	,	PUNCT
american_scientific_journal-1593	2	8	self	self	NOUN
american_scientific_journal-1593	2	9	assessment	assessment	NOUN
american_scientific_journal-1593	2	10	system	system	NOUN
american_scientific_journal-1593	2	11	is	be	AUX
american_scientific_journal-1593	2	12	believed	believe	VERB
american_scientific_journal-1593	2	13	to	to	PART
american_scientific_journal-1593	2	14	be	be	AUX
american_scientific_journal-1593	2	15	effective	effective	ADJ
american_scientific_journal-1593	2	16	in	in	ADP
american_scientific_journal-1593	2	17	promoting	promote	VERB
american_scientific_journal-1593	2	18	voluntary	voluntary	ADJ
american_scientific_journal-1593	2	19	tax	tax	NOUN
american_scientific_journal-1593	2	20	compliance	compliance	NOUN
american_scientific_journal-1593	2	21	of	of	ADP
american_scientific_journal-1593	2	22	the	the	DET
american_scientific_journal-1593	2	23	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	2	24	provided	provide	VERB
american_scientific_journal-1593	2	25	that	that	SCONJ
american_scientific_journal-1593	2	26	some	some	DET
american_scientific_journal-1593	2	27	conditions	condition	NOUN
american_scientific_journal-1593	2	28	are	be	AUX
american_scientific_journal-1593	2	29	met	meet	VERB
american_scientific_journal-1593	2	30	.	.	PUNCT
american_scientific_journal-1593	3	1	these	these	DET
american_scientific_journal-1593	3	2	conditions	condition	NOUN
american_scientific_journal-1593	3	3	are	be	AUX
american_scientific_journal-1593	3	4	;	;	PUNCT
american_scientific_journal-1593	3	5	tax	tax	NOUN
american_scientific_journal-1593	3	6	knowledge	knowledge	NOUN
american_scientific_journal-1593	3	7	of	of	ADP
american_scientific_journal-1593	3	8	the	the	DET
american_scientific_journal-1593	3	9	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	3	10	,	,	PUNCT
american_scientific_journal-1593	3	11	simplicity	simplicity	NOUN
american_scientific_journal-1593	3	12	of	of	ADP
american_scientific_journal-1593	3	13	the	the	DET
american_scientific_journal-1593	3	14	tax	tax	NOUN
american_scientific_journal-1593	3	15	system	system	NOUN
american_scientific_journal-1593	3	16	,	,	PUNCT
american_scientific_journal-1593	3	17	effective	effective	ADJ
american_scientific_journal-1593	3	18	enforcement	enforcement	NOUN
american_scientific_journal-1593	3	19	of	of	ADP
american_scientific_journal-1593	3	20	the	the	DET
american_scientific_journal-1593	3	21	tax	tax	NOUN
american_scientific_journal-1593	3	22	laws	law	NOUN
american_scientific_journal-1593	3	23	and	and	CCONJ
american_scientific_journal-1593	3	24	penalties	penalty	NOUN
american_scientific_journal-1593	3	25	,	,	PUNCT
american_scientific_journal-1593	3	26	good	good	ADJ
american_scientific_journal-1593	3	27	service	service	NOUN
american_scientific_journal-1593	3	28	to	to	ADP
american_scientific_journal-1593	3	29	tax	tax	NOUN
american_scientific_journal-1593	3	30	payers	payer	NOUN
american_scientific_journal-1593	3	31	,	,	PUNCT
american_scientific_journal-1593	3	32	simple	simple	ADJ
american_scientific_journal-1593	3	33	filing	filing	NOUN
american_scientific_journal-1593	3	34	procedure	procedure	NOUN
american_scientific_journal-1593	3	35	and	and	CCONJ
american_scientific_journal-1593	3	36	risk	risk	NOUN
american_scientific_journal-1593	3	37	-	-	PUNCT
american_scientific_journal-1593	3	38	based	base	VERB
american_scientific_journal-1593	3	39	tax	tax	NOUN
american_scientific_journal-1593	3	40	audits	audits	NOUN
american_scientific_journal-1593	3	41	.	.	PUNCT
american_scientific_journal-1593	4	1	to	to	PART
american_scientific_journal-1593	4	2	test	test	VERB
american_scientific_journal-1593	4	3	the	the	DET
american_scientific_journal-1593	4	4	implementation	implementation	NOUN
american_scientific_journal-1593	4	5	of	of	ADP
american_scientific_journal-1593	4	6	these	these	DET
american_scientific_journal-1593	4	7	conditions	condition	NOUN
american_scientific_journal-1593	4	8	in	in	ADP
american_scientific_journal-1593	4	9	wolaita	wolaita	PROPN
american_scientific_journal-1593	4	10	zone	zone	NOUN
american_scientific_journal-1593	4	11	,	,	PUNCT
american_scientific_journal-1593	4	12	a	a	DET
american_scientific_journal-1593	4	13	set	set	NOUN
american_scientific_journal-1593	4	14	of	of	ADP
american_scientific_journal-1593	4	15	close	close	ADV
american_scientific_journal-1593	4	16	-	-	PUNCT
american_scientific_journal-1593	4	17	ended	end	VERB
american_scientific_journal-1593	4	18	questionnaires	questionnaire	NOUN
american_scientific_journal-1593	4	19	were	be	AUX
american_scientific_journal-1593	4	20	administered	administer	VERB
american_scientific_journal-1593	4	21	to	to	ADP
american_scientific_journal-1593	4	22	sampled	sample	VERB
american_scientific_journal-1593	4	23	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	4	24	of	of	ADP
american_scientific_journal-1593	4	25	the	the	DET
american_scientific_journal-1593	4	26	zone	zone	NOUN
american_scientific_journal-1593	4	27	.	.	PUNCT
american_scientific_journal-1593	5	1	a	a	DET
american_scientific_journal-1593	5	2	total	total	NOUN
american_scientific_journal-1593	5	3	of	of	ADP
american_scientific_journal-1593	5	4	two	two	NUM
american_scientific_journal-1593	5	5	hundred	hundred	NUM
american_scientific_journal-1593	5	6	fifty	fifty	NUM
american_scientific_journal-1593	5	7	respondents	respondent	NOUN
american_scientific_journal-1593	5	8	were	be	AUX
american_scientific_journal-1593	5	9	selected	select	VERB
american_scientific_journal-1593	5	10	based	base	VERB
american_scientific_journal-1593	5	11	on	on	ADP
american_scientific_journal-1593	5	12	simple	simple	ADJ
american_scientific_journal-1593	5	13	random	random	ADJ
american_scientific_journal-1593	5	14	sampling	sampling	NOUN
american_scientific_journal-1593	5	15	from	from	ADP
american_scientific_journal-1593	5	16	five	five	NUM
american_scientific_journal-1593	5	17	purposively	purposively	ADV
american_scientific_journal-1593	5	18	selected	select	VERB
american_scientific_journal-1593	5	19	woredas	woreda	NOUN
american_scientific_journal-1593	5	20	and	and	CCONJ
american_scientific_journal-1593	5	21	addressed	address	VERB
american_scientific_journal-1593	5	22	.	.	PUNCT
american_scientific_journal-1593	6	1	in	in	ADP
american_scientific_journal-1593	6	2	addition	addition	NOUN
american_scientific_journal-1593	6	3	to	to	ADP
american_scientific_journal-1593	6	4	this	this	PRON
american_scientific_journal-1593	6	5	,	,	PUNCT
american_scientific_journal-1593	6	6	unstructured	unstructured	ADJ
american_scientific_journal-1593	6	7	interview	interview	NOUN
american_scientific_journal-1593	6	8	was	be	AUX
american_scientific_journal-1593	6	9	conducted	conduct	VERB
american_scientific_journal-1593	6	10	for	for	ADP
american_scientific_journal-1593	6	11	two	two	NUM
american_scientific_journal-1593	6	12	zonal	zonal	ADJ
american_scientific_journal-1593	6	13	tax	tax	NOUN
american_scientific_journal-1593	6	14	officials	official	NOUN
american_scientific_journal-1593	6	15	and	and	CCONJ
american_scientific_journal-1593	6	16	two	two	NUM
american_scientific_journal-1593	6	17	district	district	NOUN
american_scientific_journal-1593	6	18	collecting	collect	VERB
american_scientific_journal-1593	6	19	officials	official	NOUN
american_scientific_journal-1593	6	20	so	so	SCONJ
american_scientific_journal-1593	6	21	as	as	SCONJ
american_scientific_journal-1593	6	22	to	to	PART
american_scientific_journal-1593	6	23	obtain	obtain	VERB
american_scientific_journal-1593	6	24	complementary	complementary	ADJ
american_scientific_journal-1593	6	25	tax	tax	NOUN
american_scientific_journal-1593	6	26	collection	collection	NOUN
american_scientific_journal-1593	6	27	information	information	NOUN
american_scientific_journal-1593	6	28	.	.	PUNCT
american_scientific_journal-1593	7	1	the	the	DET
american_scientific_journal-1593	7	2	data	datum	NOUN
american_scientific_journal-1593	7	3	gathered	gather	VERB
american_scientific_journal-1593	7	4	through	through	ADP
american_scientific_journal-1593	7	5	questionnaires	questionnaire	NOUN
american_scientific_journal-1593	7	6	was	be	AUX
american_scientific_journal-1593	7	7	systematically	systematically	ADV
american_scientific_journal-1593	7	8	tabulated	tabulate	VERB
american_scientific_journal-1593	7	9	and	and	CCONJ
american_scientific_journal-1593	7	10	analyzed	analyze	VERB
american_scientific_journal-1593	7	11	using	use	VERB
american_scientific_journal-1593	7	12	percentages	percentage	NOUN
american_scientific_journal-1593	7	13	,	,	PUNCT
american_scientific_journal-1593	7	14	mean	mean	VERB
american_scientific_journal-1593	7	15	and	and	CCONJ
american_scientific_journal-1593	7	16	weighted	weight	VERB
american_scientific_journal-1593	8	1	mean	mean	VERB
american_scientific_journal-1593	8	2	whereas	whereas	SCONJ
american_scientific_journal-1593	8	3	the	the	DET
american_scientific_journal-1593	8	4	data	datum	NOUN
american_scientific_journal-1593	8	5	gathered	gather	VERB
american_scientific_journal-1593	8	6	through	through	ADP
american_scientific_journal-1593	8	7	interview	interview	NOUN
american_scientific_journal-1593	8	8	was	be	AUX
american_scientific_journal-1593	8	9	directly	directly	ADV
american_scientific_journal-1593	8	10	incorporated	incorporate	VERB
american_scientific_journal-1593	8	11	in	in	ADP
american_scientific_journal-1593	8	12	the	the	DET
american_scientific_journal-1593	8	13	literature	literature	NOUN
american_scientific_journal-1593	8	14	part	part	NOUN
american_scientific_journal-1593	8	15	of	of	ADP
american_scientific_journal-1593	8	16	the	the	DET
american_scientific_journal-1593	8	17	study	study	NOUN
american_scientific_journal-1593	8	18	.	.	PUNCT
american_scientific_journal-1593	9	1	according	accord	VERB
american_scientific_journal-1593	9	2	to	to	ADP
american_scientific_journal-1593	9	3	the	the	DET
american_scientific_journal-1593	9	4	survey	survey	NOUN
american_scientific_journal-1593	9	5	result	result	NOUN
american_scientific_journal-1593	9	6	;	;	PUNCT
american_scientific_journal-1593	9	7	even	even	ADV
american_scientific_journal-1593	9	8	though	though	SCONJ
american_scientific_journal-1593	9	9	wolaita	wolaita	PROPN
american_scientific_journal-1593	9	10	zone	zone	NOUN
american_scientific_journal-1593	9	11	tried	try	VERB
american_scientific_journal-1593	9	12	to	to	PART
american_scientific_journal-1593	9	13	implement	implement	VERB
american_scientific_journal-1593	9	14	self	self	NOUN
american_scientific_journal-1593	9	15	-	-	PUNCT
american_scientific_journal-1593	9	16	assessment	assessment	NOUN
american_scientific_journal-1593	9	17	tax	tax	NOUN
american_scientific_journal-1593	9	18	system	system	NOUN
american_scientific_journal-1593	9	19	,	,	PUNCT
american_scientific_journal-1593	9	20	the	the	DET
american_scientific_journal-1593	9	21	practice	practice	NOUN
american_scientific_journal-1593	9	22	is	be	AUX
american_scientific_journal-1593	9	23	not	not	PART
american_scientific_journal-1593	9	24	good	good	ADJ
american_scientific_journal-1593	9	25	.	.	PUNCT
american_scientific_journal-1593	10	1	most	most	ADJ
american_scientific_journal-1593	10	2	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	10	3	use	use	VERB
american_scientific_journal-1593	10	4	official	official	ADJ
american_scientific_journal-1593	10	5	assessment	assessment	NOUN
american_scientific_journal-1593	10	6	system	system	NOUN
american_scientific_journal-1593	10	7	though	though	SCONJ
american_scientific_journal-1593	10	8	the	the	DET
american_scientific_journal-1593	10	9	law	law	NOUN
american_scientific_journal-1593	10	10	required	require	VERB
american_scientific_journal-1593	10	11	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	10	12	to	to	PART
american_scientific_journal-1593	10	13	assess	assess	VERB
american_scientific_journal-1593	10	14	their	their	PRON
american_scientific_journal-1593	10	15	tax	tax	NOUN
american_scientific_journal-1593	10	16	liability	liability	NOUN
american_scientific_journal-1593	10	17	by	by	ADP
american_scientific_journal-1593	10	18	themselves	themselves	PRON
american_scientific_journal-1593	10	19	.	.	PUNCT
american_scientific_journal-1593	11	1	the	the	DET
american_scientific_journal-1593	11	2	reason	reason	NOUN
american_scientific_journal-1593	11	3	is	be	AUX
american_scientific_journal-1593	11	4	the	the	DET
american_scientific_journal-1593	11	5	lack	lack	NOUN
american_scientific_journal-1593	11	6	of	of	ADP
american_scientific_journal-1593	11	7	essential	essential	ADJ
american_scientific_journal-1593	11	8	conditions	condition	NOUN
american_scientific_journal-1593	11	9	of	of	ADP
american_scientific_journal-1593	11	10	self	self	NOUN
american_scientific_journal-1593	11	11	-	-	PUNCT
american_scientific_journal-1593	11	12	assessment	assessment	NOUN
american_scientific_journal-1593	11	13	.	.	PUNCT
american_scientific_journal-1593	12	1	the	the	DET
american_scientific_journal-1593	12	2	study	study	NOUN
american_scientific_journal-1593	12	3	result	result	NOUN
american_scientific_journal-1593	12	4	shows	show	VERB
american_scientific_journal-1593	12	5	that	that	SCONJ
american_scientific_journal-1593	12	6	,	,	PUNCT
american_scientific_journal-1593	12	7	most	most	ADJ
american_scientific_journal-1593	12	8	tax	tax	NOUN
american_scientific_journal-1593	12	9	payers	payer	NOUN
american_scientific_journal-1593	12	10	lack	lack	VERB
american_scientific_journal-1593	12	11	knowledge	knowledge	NOUN
american_scientific_journal-1593	12	12	of	of	ADP
american_scientific_journal-1593	12	13	the	the	DET
american_scientific_journal-1593	12	14	tax	tax	NOUN
american_scientific_journal-1593	12	15	laws	law	NOUN
american_scientific_journal-1593	12	16	and	and	CCONJ
american_scientific_journal-1593	12	17	procedures	procedure	NOUN
american_scientific_journal-1593	12	18	needed	need	VERB
american_scientific_journal-1593	12	19	to	to	PART
american_scientific_journal-1593	12	20	apply	apply	VERB
american_scientific_journal-1593	12	21	self	self	NOUN
american_scientific_journal-1593	12	22	assessment	assessment	NOUN
american_scientific_journal-1593	12	23	system	system	NOUN
american_scientific_journal-1593	12	24	.	.	PUNCT
american_scientific_journal-1593	13	1	the	the	DET
american_scientific_journal-1593	13	2	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	13	3	filing	filing	NOUN
american_scientific_journal-1593	13	4	procedures	procedure	NOUN
american_scientific_journal-1593	13	5	are	be	AUX
american_scientific_journal-1593	13	6	not	not	PART
american_scientific_journal-1593	13	7	simple	simple	ADJ
american_scientific_journal-1593	13	8	for	for	ADP
american_scientific_journal-1593	13	9	tax	tax	NOUN
american_scientific_journal-1593	13	10	payers	payer	NOUN
american_scientific_journal-1593	13	11	which	which	PRON
american_scientific_journal-1593	13	12	makes	make	VERB
american_scientific_journal-1593	13	13	it	it	PRON
american_scientific_journal-1593	13	14	difficult	difficult	ADJ
american_scientific_journal-1593	13	15	to	to	PART
american_scientific_journal-1593	13	16	pay	pay	VERB
american_scientific_journal-1593	13	17	based	base	VERB
american_scientific_journal-1593	13	18	on	on	ADP
american_scientific_journal-1593	13	19	self	self	NOUN
american_scientific_journal-1593	13	20	assessment	assessment	NOUN
american_scientific_journal-1593	13	21	.	.	PUNCT
american_scientific_journal-1593	14	1	furthermore	furthermore	ADV
american_scientific_journal-1593	14	2	,	,	PUNCT
american_scientific_journal-1593	14	3	there	there	PRON
american_scientific_journal-1593	14	4	are	be	VERB
american_scientific_journal-1593	14	5	no	no	DET
american_scientific_journal-1593	14	6	effective	effective	ADJ
american_scientific_journal-1593	14	7	tax	tax	NOUN
american_scientific_journal-1593	14	8	collection	collection	NOUN
american_scientific_journal-1593	14	9	enforcement	enforcement	NOUN
american_scientific_journal-1593	14	10	and	and	CCONJ
american_scientific_journal-1593	14	11	penalty	penalty	NOUN
american_scientific_journal-1593	14	12	by	by	ADP
american_scientific_journal-1593	14	13	wolaita	wolaita	PROPN
american_scientific_journal-1593	14	14	zone	zone	PROPN
american_scientific_journal-1593	14	15	tax	tax	NOUN
american_scientific_journal-1593	14	16	office	office	NOUN
american_scientific_journal-1593	14	17	.	.	PUNCT
american_scientific_journal-1593	15	1	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-1593	16	1	*	*	PUNCT
american_scientific_journal-1593	16	2	corresponding	correspond	VERB
american_scientific_journal-1593	16	3	author	author	NOUN
american_scientific_journal-1593	16	4	.	.	PUNCT
american_scientific_journal-1593	17	1	http://asrjetsjournal.org/	http://asrjetsjournal.org/	PROPN
american_scientific_journal-1593	17	2	american	american	PROPN
american_scientific_journal-1593	17	3	scientific	scientific	PROPN
american_scientific_journal-1593	17	4	research	research	NOUN
american_scientific_journal-1593	17	5	journal	journal	NOUN
american_scientific_journal-1593	17	6	for	for	ADP
american_scientific_journal-1593	17	7	engineering	engineering	NOUN
american_scientific_journal-1593	17	8	,	,	PUNCT
american_scientific_journal-1593	17	9	technology	technology	NOUN
american_scientific_journal-1593	17	10	,	,	PUNCT
american_scientific_journal-1593	17	11	and	and	CCONJ
american_scientific_journal-1593	17	12	sciences	science	NOUN
american_scientific_journal-1593	17	13	(	(	PUNCT
american_scientific_journal-1593	17	14	asrjets	asrjet	NOUN
american_scientific_journal-1593	17	15	)	)	PUNCT
american_scientific_journal-1593	17	16	(	(	PUNCT
american_scientific_journal-1593	17	17	2016	2016	NUM
american_scientific_journal-1593	17	18	)	)	PUNCT
american_scientific_journal-1593	17	19	volume	volume	NOUN
american_scientific_journal-1593	17	20	20	20	NUM
american_scientific_journal-1593	17	21	,	,	PUNCT
american_scientific_journal-1593	17	22	no	no	DET
american_scientific_journal-1593	17	23	1	1	NUM
american_scientific_journal-1593	17	24	,	,	PUNCT
american_scientific_journal-1593	17	25	pp	pp	ADV
american_scientific_journal-1593	17	26	78	78	NUM
american_scientific_journal-1593	17	27	-	-	SYM
american_scientific_journal-1593	17	28	103	103	NUM
american_scientific_journal-1593	17	29	79	79	NUM
american_scientific_journal-1593	17	30	based	base	VERB
american_scientific_journal-1593	17	31	on	on	ADP
american_scientific_journal-1593	17	32	the	the	DET
american_scientific_journal-1593	17	33	result	result	NOUN
american_scientific_journal-1593	17	34	,	,	PUNCT
american_scientific_journal-1593	17	35	the	the	DET
american_scientific_journal-1593	17	36	risk	risk	NOUN
american_scientific_journal-1593	17	37	based	base	VERB
american_scientific_journal-1593	17	38	audits	audits	NOUN
american_scientific_journal-1593	17	39	are	be	AUX
american_scientific_journal-1593	17	40	not	not	PART
american_scientific_journal-1593	17	41	satisfactorily	satisfactorily	ADV
american_scientific_journal-1593	17	42	implemented	implement	VERB
american_scientific_journal-1593	17	43	in	in	ADP
american_scientific_journal-1593	17	44	wolaita	wolaita	PROPN
american_scientific_journal-1593	17	45	zone	zone	NOUN
american_scientific_journal-1593	17	46	.	.	PUNCT
american_scientific_journal-1593	18	1	and	and	CCONJ
american_scientific_journal-1593	18	2	most	most	ADJ
american_scientific_journal-1593	18	3	of	of	ADP
american_scientific_journal-1593	18	4	the	the	DET
american_scientific_journal-1593	18	5	respondents	respondent	NOUN
american_scientific_journal-1593	18	6	responded	respond	VERB
american_scientific_journal-1593	18	7	that	that	SCONJ
american_scientific_journal-1593	18	8	there	there	PRON
american_scientific_journal-1593	18	9	is	be	VERB
american_scientific_journal-1593	18	10	no	no	DET
american_scientific_journal-1593	18	11	good	good	ADJ
american_scientific_journal-1593	18	12	tax	tax	NOUN
american_scientific_journal-1593	18	13	service	service	NOUN
american_scientific_journal-1593	18	14	by	by	ADP
american_scientific_journal-1593	18	15	the	the	DET
american_scientific_journal-1593	18	16	tax	tax	NOUN
american_scientific_journal-1593	18	17	collecting	collecting	NOUN
american_scientific_journal-1593	18	18	authority	authority	NOUN
american_scientific_journal-1593	18	19	.	.	PUNCT
american_scientific_journal-1593	19	1	the	the	DET
american_scientific_journal-1593	19	2	other	other	ADJ
american_scientific_journal-1593	19	3	essential	essential	ADJ
american_scientific_journal-1593	19	4	condition	condition	NOUN
american_scientific_journal-1593	19	5	of	of	ADP
american_scientific_journal-1593	19	6	effective	effective	ADJ
american_scientific_journal-1593	19	7	self	self	NOUN
american_scientific_journal-1593	19	8	-	-	PUNCT
american_scientific_journal-1593	19	9	assessment	assessment	NOUN
american_scientific_journal-1593	19	10	system	system	NOUN
american_scientific_journal-1593	19	11	;	;	PUNCT
american_scientific_journal-1593	19	12	fair	fair	ADJ
american_scientific_journal-1593	19	13	and	and	CCONJ
american_scientific_journal-1593	19	14	timely	timely	ADJ
american_scientific_journal-1593	19	15	dispute	dispute	NOUN
american_scientific_journal-1593	19	16	resolution	resolution	NOUN
american_scientific_journal-1593	19	17	of	of	ADP
american_scientific_journal-1593	19	18	the	the	DET
american_scientific_journal-1593	19	19	tax	tax	NOUN
american_scientific_journal-1593	19	20	disputes	dispute	NOUN
american_scientific_journal-1593	19	21	is	be	AUX
american_scientific_journal-1593	19	22	not	not	PART
american_scientific_journal-1593	19	23	fulfilled	fulfil	VERB
american_scientific_journal-1593	19	24	in	in	ADP
american_scientific_journal-1593	19	25	wolaita	wolaita	PROPN
american_scientific_journal-1593	19	26	zone	zone	PROPN
american_scientific_journal-1593	19	27	tax	tax	PROPN
american_scientific_journal-1593	19	28	administration	administration	NOUN
american_scientific_journal-1593	19	29	.	.	PUNCT
american_scientific_journal-1593	20	1	to	to	PART
american_scientific_journal-1593	20	2	effectively	effectively	ADV
american_scientific_journal-1593	20	3	implement	implement	VERB
american_scientific_journal-1593	20	4	the	the	DET
american_scientific_journal-1593	20	5	self	self	NOUN
american_scientific_journal-1593	20	6	-	-	PUNCT
american_scientific_journal-1593	20	7	assessment	assessment	NOUN
american_scientific_journal-1593	20	8	tax	tax	NOUN
american_scientific_journal-1593	20	9	system	system	NOUN
american_scientific_journal-1593	20	10	,	,	PUNCT
american_scientific_journal-1593	20	11	the	the	DET
american_scientific_journal-1593	20	12	authors	author	NOUN
american_scientific_journal-1593	20	13	of	of	ADP
american_scientific_journal-1593	20	14	this	this	DET
american_scientific_journal-1593	20	15	research	research	NOUN
american_scientific_journal-1593	20	16	recommend	recommend	VERB
american_scientific_journal-1593	20	17	policymakers	policymaker	NOUN
american_scientific_journal-1593	20	18	to	to	PART
american_scientific_journal-1593	20	19	create	create	VERB
american_scientific_journal-1593	20	20	awareness	awareness	NOUN
american_scientific_journal-1593	20	21	of	of	ADP
american_scientific_journal-1593	20	22	the	the	DET
american_scientific_journal-1593	20	23	tax	tax	NOUN
american_scientific_journal-1593	20	24	laws	law	NOUN
american_scientific_journal-1593	20	25	through	through	ADP
american_scientific_journal-1593	20	26	tax	tax	NOUN
american_scientific_journal-1593	20	27	education	education	NOUN
american_scientific_journal-1593	20	28	programs	program	NOUN
american_scientific_journal-1593	20	29	,	,	PUNCT
american_scientific_journal-1593	20	30	to	to	PART
american_scientific_journal-1593	20	31	simplify	simplify	VERB
american_scientific_journal-1593	20	32	the	the	DET
american_scientific_journal-1593	20	33	tax	tax	NOUN
american_scientific_journal-1593	20	34	laws	law	NOUN
american_scientific_journal-1593	20	35	and	and	CCONJ
american_scientific_journal-1593	20	36	tax	tax	NOUN
american_scientific_journal-1593	20	37	filing	filing	NOUN
american_scientific_journal-1593	20	38	procedures	procedure	NOUN
american_scientific_journal-1593	20	39	,	,	PUNCT
american_scientific_journal-1593	20	40	to	to	PART
american_scientific_journal-1593	20	41	create	create	VERB
american_scientific_journal-1593	20	42	effective	effective	ADJ
american_scientific_journal-1593	20	43	tax	tax	NOUN
american_scientific_journal-1593	20	44	administration	administration	NOUN
american_scientific_journal-1593	20	45	so	so	SCONJ
american_scientific_journal-1593	20	46	as	as	SCONJ
american_scientific_journal-1593	20	47	to	to	PART
american_scientific_journal-1593	20	48	effectively	effectively	ADV
american_scientific_journal-1593	20	49	enforce	enforce	VERB
american_scientific_journal-1593	20	50	the	the	DET
american_scientific_journal-1593	20	51	tax	tax	NOUN
american_scientific_journal-1593	20	52	laws	law	NOUN
american_scientific_journal-1593	20	53	,	,	PUNCT
american_scientific_journal-1593	20	54	to	to	PART
american_scientific_journal-1593	20	55	apply	apply	VERB
american_scientific_journal-1593	20	56	the	the	DET
american_scientific_journal-1593	20	57	tax	tax	NOUN
american_scientific_journal-1593	20	58	penalties	penalty	NOUN
american_scientific_journal-1593	20	59	strongly	strongly	ADV
american_scientific_journal-1593	20	60	and	and	CCONJ
american_scientific_journal-1593	20	61	uniformly	uniformly	ADV
american_scientific_journal-1593	20	62	,	,	PUNCT
american_scientific_journal-1593	20	63	to	to	PART
american_scientific_journal-1593	20	64	improve	improve	VERB
american_scientific_journal-1593	20	65	the	the	DET
american_scientific_journal-1593	20	66	tax	tax	NOUN
american_scientific_journal-1593	20	67	service	service	NOUN
american_scientific_journal-1593	20	68	provided	provide	VERB
american_scientific_journal-1593	20	69	for	for	ADP
american_scientific_journal-1593	20	70	tax	tax	NOUN
american_scientific_journal-1593	20	71	payers	payer	NOUN
american_scientific_journal-1593	20	72	and	and	CCONJ
american_scientific_journal-1593	20	73	to	to	PART
american_scientific_journal-1593	20	74	implement	implement	VERB
american_scientific_journal-1593	20	75	effective	effective	ADJ
american_scientific_journal-1593	20	76	risk	risk	NOUN
american_scientific_journal-1593	20	77	based	base	VERB
american_scientific_journal-1593	20	78	audits	audits	NOUN
american_scientific_journal-1593	20	79	on	on	ADP
american_scientific_journal-1593	20	80	the	the	DET
american_scientific_journal-1593	20	81	tax	tax	NOUN
american_scientific_journal-1593	20	82	documents	document	NOUN
american_scientific_journal-1593	20	83	of	of	ADP
american_scientific_journal-1593	20	84	the	the	DET
american_scientific_journal-1593	20	85	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	20	86	regularly	regularly	ADV
american_scientific_journal-1593	20	87	.	.	PUNCT
american_scientific_journal-1593	21	1	keywords	keyword	NOUN
american_scientific_journal-1593	21	2	:	:	PUNCT
american_scientific_journal-1593	21	3	selfassessment	selfassessment	NOUN
american_scientific_journal-1593	21	4	;	;	PUNCT
american_scientific_journal-1593	21	5	tax	tax	NOUN
american_scientific_journal-1593	21	6	compliance	compliance	NOUN
american_scientific_journal-1593	21	7	;	;	PUNCT
american_scientific_journal-1593	21	8	wolaita	wolaita	NOUN
american_scientific_journal-1593	21	9	zone	zone	NOUN
american_scientific_journal-1593	21	10	;	;	PUNCT
american_scientific_journal-1593	21	11	essential	essential	ADJ
american_scientific_journal-1593	21	12	conditions	condition	NOUN
american_scientific_journal-1593	21	13	.	.	PUNCT
american_scientific_journal-1593	22	1	1	1	X
american_scientific_journal-1593	22	2	.	.	X
american_scientific_journal-1593	22	3	introduction	introduction	NOUN
american_scientific_journal-1593	22	4	the	the	DET
american_scientific_journal-1593	22	5	need	need	NOUN
american_scientific_journal-1593	22	6	for	for	SCONJ
american_scientific_journal-1593	22	7	public	public	ADJ
american_scientific_journal-1593	22	8	revenue	revenue	NOUN
american_scientific_journal-1593	22	9	dates	date	VERB
american_scientific_journal-1593	22	10	back	back	ADV
american_scientific_journal-1593	22	11	to	to	ADP
american_scientific_journal-1593	22	12	the	the	DET
american_scientific_journal-1593	22	13	creation	creation	NOUN
american_scientific_journal-1593	22	14	of	of	ADP
american_scientific_journal-1593	22	15	states	state	NOUN
american_scientific_journal-1593	22	16	many	many	ADJ
american_scientific_journal-1593	22	17	centuries	century	NOUN
american_scientific_journal-1593	22	18	ago	ago	ADV
american_scientific_journal-1593	22	19	.	.	PUNCT
american_scientific_journal-1593	23	1	at	at	ADP
american_scientific_journal-1593	23	2	the	the	DET
american_scientific_journal-1593	23	3	earliest	early	ADJ
american_scientific_journal-1593	23	4	times	time	NOUN
american_scientific_journal-1593	23	5	,	,	PUNCT
american_scientific_journal-1593	23	6	the	the	DET
american_scientific_journal-1593	23	7	function	function	NOUN
american_scientific_journal-1593	23	8	of	of	ADP
american_scientific_journal-1593	23	9	states	state	NOUN
american_scientific_journal-1593	23	10	was	be	AUX
american_scientific_journal-1593	23	11	limited	limit	VERB
american_scientific_journal-1593	23	12	to	to	ADP
american_scientific_journal-1593	23	13	police	police	NOUN
american_scientific_journal-1593	23	14	-	-	PUNCT
american_scientific_journal-1593	23	15	statehood	statehood	NOUN
american_scientific_journal-1593	23	16	focusing	focus	VERB
american_scientific_journal-1593	23	17	mainly	mainly	ADV
american_scientific_journal-1593	23	18	on	on	ADP
american_scientific_journal-1593	23	19	protecting	protect	VERB
american_scientific_journal-1593	23	20	the	the	DET
american_scientific_journal-1593	23	21	peace	peace	NOUN
american_scientific_journal-1593	23	22	and	and	CCONJ
american_scientific_journal-1593	23	23	security	security	NOUN
american_scientific_journal-1593	23	24	of	of	ADP
american_scientific_journal-1593	23	25	its	its	PRON
american_scientific_journal-1593	23	26	societies	society	NOUN
american_scientific_journal-1593	23	27	the	the	DET
american_scientific_journal-1593	23	28	realization	realization	NOUN
american_scientific_journal-1593	23	29	of	of	ADP
american_scientific_journal-1593	23	30	which	which	PRON
american_scientific_journal-1593	23	31	needed	need	VERB
american_scientific_journal-1593	23	32	revenue	revenue	NOUN
american_scientific_journal-1593	23	33	mainly	mainly	ADV
american_scientific_journal-1593	23	34	collected	collect	VERB
american_scientific_journal-1593	23	35	from	from	ADP
american_scientific_journal-1593	23	36	agricultural	agricultural	ADJ
american_scientific_journal-1593	23	37	produce	produce	NOUN
american_scientific_journal-1593	23	38	of	of	ADP
american_scientific_journal-1593	23	39	farmers	farmer	NOUN
american_scientific_journal-1593	23	40	.	.	PUNCT
american_scientific_journal-1593	24	1	in	in	ADP
american_scientific_journal-1593	24	2	modern	modern	ADJ
american_scientific_journal-1593	24	3	times	time	NOUN
american_scientific_journal-1593	24	4	,	,	PUNCT
american_scientific_journal-1593	24	5	the	the	DET
american_scientific_journal-1593	24	6	function	function	NOUN
american_scientific_journal-1593	24	7	of	of	ADP
american_scientific_journal-1593	24	8	states	state	NOUN
american_scientific_journal-1593	24	9	expanded	expand	VERB
american_scientific_journal-1593	24	10	beyond	beyond	ADP
american_scientific_journal-1593	24	11	limited	limited	ADJ
american_scientific_journal-1593	24	12	security	security	NOUN
american_scientific_journal-1593	24	13	roles	role	NOUN
american_scientific_journal-1593	24	14	to	to	PART
american_scientific_journal-1593	24	15	demand	demand	VERB
american_scientific_journal-1593	24	16	states	state	NOUN
american_scientific_journal-1593	24	17	provide	provide	VERB
american_scientific_journal-1593	24	18	its	its	PRON
american_scientific_journal-1593	24	19	citizens	citizen	NOUN
american_scientific_journal-1593	24	20	various	various	ADJ
american_scientific_journal-1593	24	21	services	service	NOUN
american_scientific_journal-1593	24	22	such	such	ADJ
american_scientific_journal-1593	24	23	as	as	ADP
american_scientific_journal-1593	24	24	public	public	ADJ
american_scientific_journal-1593	24	25	goods	good	NOUN
american_scientific_journal-1593	24	26	,	,	PUNCT
american_scientific_journal-1593	24	27	health	health	NOUN
american_scientific_journal-1593	24	28	services	service	NOUN
american_scientific_journal-1593	24	29	,	,	PUNCT
american_scientific_journal-1593	24	30	education	education	NOUN
american_scientific_journal-1593	24	31	infrastructures	infrastructure	NOUN
american_scientific_journal-1593	24	32	,	,	PUNCT
american_scientific_journal-1593	24	33	etc	etc	X
american_scientific_journal-1593	24	34	.	.	X
american_scientific_journal-1593	25	1	the	the	DET
american_scientific_journal-1593	25	2	most	most	ADV
american_scientific_journal-1593	25	3	dependable	dependable	ADJ
american_scientific_journal-1593	25	4	source	source	NOUN
american_scientific_journal-1593	25	5	of	of	ADP
american_scientific_journal-1593	25	6	revenue	revenue	NOUN
american_scientific_journal-1593	25	7	for	for	ADP
american_scientific_journal-1593	25	8	governments	government	NOUN
american_scientific_journal-1593	25	9	to	to	PART
american_scientific_journal-1593	25	10	cover	cover	VERB
american_scientific_journal-1593	25	11	their	their	PRON
american_scientific_journal-1593	25	12	public	public	ADJ
american_scientific_journal-1593	25	13	expenditure	expenditure	NOUN
american_scientific_journal-1593	25	14	is	be	AUX
american_scientific_journal-1593	25	15	tax	tax	NOUN
american_scientific_journal-1593	25	16	.	.	PUNCT
american_scientific_journal-1593	26	1	tax	tax	NOUN
american_scientific_journal-1593	26	2	is	be	AUX
american_scientific_journal-1593	26	3	defined	define	VERB
american_scientific_journal-1593	26	4	as	as	ADP
american_scientific_journal-1593	26	5	‘	'	PUNCT
american_scientific_journal-1593	26	6	a	a	DET
american_scientific_journal-1593	26	7	compulsory	compulsory	ADJ
american_scientific_journal-1593	26	8	levy	levy	NOUN
american_scientific_journal-1593	26	9	,	,	PUNCT
american_scientific_journal-1593	26	10	imposed	impose	VERB
american_scientific_journal-1593	26	11	by	by	ADP
american_scientific_journal-1593	26	12	governments	government	NOUN
american_scientific_journal-1593	26	13	,	,	PUNCT
american_scientific_journal-1593	26	14	on	on	ADP
american_scientific_journal-1593	26	15	income	income	NOUN
american_scientific_journal-1593	26	16	,	,	PUNCT
american_scientific_journal-1593	26	17	expenditure	expenditure	NOUN
american_scientific_journal-1593	26	18	,	,	PUNCT
american_scientific_journal-1593	26	19	or	or	CCONJ
american_scientific_journal-1593	26	20	capital	capital	NOUN
american_scientific_journal-1593	26	21	assets	asset	NOUN
american_scientific_journal-1593	26	22	,	,	PUNCT
american_scientific_journal-1593	26	23	for	for	ADP
american_scientific_journal-1593	26	24	which	which	PRON
american_scientific_journal-1593	26	25	the	the	DET
american_scientific_journal-1593	26	26	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	26	27	receives	receive	VERB
american_scientific_journal-1593	26	28	nothing	nothing	PRON
american_scientific_journal-1593	26	29	specific	specific	ADJ
american_scientific_journal-1593	26	30	in	in	ADP
american_scientific_journal-1593	26	31	return	return	NOUN
american_scientific_journal-1593	26	32	according	accord	VERB
american_scientific_journal-1593	26	33	to	to	ADP
american_scientific_journal-1593	26	34	author[1	author[1	PROPN
american_scientific_journal-1593	26	35	]	]	PUNCT
american_scientific_journal-1593	26	36	.	.	PUNCT
american_scientific_journal-1593	26	37	’	'	PUNCT
american_scientific_journal-1593	27	1	even	even	ADV
american_scientific_journal-1593	27	2	though	though	SCONJ
american_scientific_journal-1593	27	3	the	the	DET
american_scientific_journal-1593	27	4	main	main	ADJ
american_scientific_journal-1593	27	5	objective	objective	NOUN
american_scientific_journal-1593	27	6	of	of	ADP
american_scientific_journal-1593	27	7	imposing	impose	VERB
american_scientific_journal-1593	27	8	certain	certain	ADJ
american_scientific_journal-1593	27	9	taxes	taxis	NOUN
american_scientific_journal-1593	27	10	on	on	ADP
american_scientific_journal-1593	27	11	the	the	DET
american_scientific_journal-1593	27	12	public	public	NOUN
american_scientific_journal-1593	27	13	is	be	AUX
american_scientific_journal-1593	27	14	to	to	PART
american_scientific_journal-1593	27	15	generate	generate	VERB
american_scientific_journal-1593	27	16	revenues	revenue	NOUN
american_scientific_journal-1593	27	17	for	for	ADP
american_scientific_journal-1593	27	18	the	the	DET
american_scientific_journal-1593	27	19	government	government	NOUN
american_scientific_journal-1593	27	20	,	,	PUNCT
american_scientific_journal-1593	27	21	there	there	PRON
american_scientific_journal-1593	27	22	are	be	VERB
american_scientific_journal-1593	27	23	other	other	ADJ
american_scientific_journal-1593	27	24	functions	function	NOUN
american_scientific_journal-1593	27	25	including	include	VERB
american_scientific_journal-1593	27	26	reducing	reduce	VERB
american_scientific_journal-1593	27	27	inequalities	inequality	NOUN
american_scientific_journal-1593	27	28	through	through	ADP
american_scientific_journal-1593	27	29	a	a	DET
american_scientific_journal-1593	27	30	policy	policy	NOUN
american_scientific_journal-1593	27	31	of	of	ADP
american_scientific_journal-1593	27	32	redistribution	redistribution	NOUN
american_scientific_journal-1593	27	33	of	of	ADP
american_scientific_journal-1593	27	34	income	income	NOUN
american_scientific_journal-1593	27	35	and	and	CCONJ
american_scientific_journal-1593	27	36	wealth	wealth	NOUN
american_scientific_journal-1593	27	37	so	so	SCONJ
american_scientific_journal-1593	27	38	that	that	SCONJ
american_scientific_journal-1593	27	39	income	income	NOUN
american_scientific_journal-1593	27	40	gap	gap	NOUN
american_scientific_journal-1593	27	41	between	between	ADP
american_scientific_journal-1593	27	42	the	the	DET
american_scientific_journal-1593	27	43	rich	rich	ADJ
american_scientific_journal-1593	27	44	and	and	CCONJ
american_scientific_journal-1593	27	45	the	the	DET
american_scientific_journal-1593	27	46	poor	poor	ADJ
american_scientific_journal-1593	27	47	is	be	AUX
american_scientific_journal-1593	27	48	minimized	minimize	VERB
american_scientific_journal-1593	27	49	.	.	PUNCT
american_scientific_journal-1593	28	1	tax	tax	NOUN
american_scientific_journal-1593	28	2	systems	system	NOUN
american_scientific_journal-1593	28	3	are	be	AUX
american_scientific_journal-1593	28	4	also	also	ADV
american_scientific_journal-1593	28	5	designed	design	VERB
american_scientific_journal-1593	28	6	for	for	ADP
american_scientific_journal-1593	28	7	social	social	ADJ
american_scientific_journal-1593	28	8	purposes	purpose	NOUN
american_scientific_journal-1593	28	9	,	,	PUNCT
american_scientific_journal-1593	28	10	such	such	ADJ
american_scientific_journal-1593	28	11	as	as	ADP
american_scientific_journal-1593	28	12	discouraging	discourage	VERB
american_scientific_journal-1593	28	13	certain	certain	ADJ
american_scientific_journal-1593	28	14	activities	activity	NOUN
american_scientific_journal-1593	28	15	in	in	ADP
american_scientific_journal-1593	28	16	author	author	NOUN
american_scientific_journal-1593	28	17	[	[	X
american_scientific_journal-1593	28	18	1	1	NUM
american_scientific_journal-1593	28	19	]	]	PUNCT
american_scientific_journal-1593	28	20	.	.	PUNCT
american_scientific_journal-1593	29	1	however	however	ADV
american_scientific_journal-1593	29	2	,	,	PUNCT
american_scientific_journal-1593	29	3	the	the	DET
american_scientific_journal-1593	29	4	purpose	purpose	NOUN
american_scientific_journal-1593	29	5	of	of	ADP
american_scientific_journal-1593	29	6	taxes	taxis	NOUN
american_scientific_journal-1593	29	7	may	may	AUX
american_scientific_journal-1593	29	8	be	be	AUX
american_scientific_journal-1593	29	9	defeated	defeat	VERB
american_scientific_journal-1593	29	10	with	with	ADP
american_scientific_journal-1593	29	11	adverse	adverse	ADJ
american_scientific_journal-1593	29	12	impact	impact	NOUN
american_scientific_journal-1593	29	13	if	if	SCONJ
american_scientific_journal-1593	29	14	they	they	PRON
american_scientific_journal-1593	29	15	are	be	AUX
american_scientific_journal-1593	29	16	not	not	PART
american_scientific_journal-1593	29	17	properly	properly	ADV
american_scientific_journal-1593	29	18	applied	apply	VERB
american_scientific_journal-1593	29	19	and	and	CCONJ
american_scientific_journal-1593	29	20	administered	administer	VERB
american_scientific_journal-1593	29	21	.	.	PUNCT
american_scientific_journal-1593	30	1	a	a	DET
american_scientific_journal-1593	30	2	well	well	ADV
american_scientific_journal-1593	30	3	-	-	PUNCT
american_scientific_journal-1593	30	4	known	know	VERB
american_scientific_journal-1593	30	5	economist	economist	NOUN
american_scientific_journal-1593	30	6	called	call	VERB
american_scientific_journal-1593	30	7	adam	adam	PROPN
american_scientific_journal-1593	30	8	smith	smith	PROPN
american_scientific_journal-1593	30	9	contended	contend	VERB
american_scientific_journal-1593	30	10	that	that	SCONJ
american_scientific_journal-1593	30	11	for	for	SCONJ
american_scientific_journal-1593	30	12	a	a	DET
american_scientific_journal-1593	30	13	tax	tax	NOUN
american_scientific_journal-1593	30	14	system	system	NOUN
american_scientific_journal-1593	30	15	to	to	PART
american_scientific_journal-1593	30	16	be	be	AUX
american_scientific_journal-1593	30	17	effective	effective	ADJ
american_scientific_journal-1593	30	18	it	it	PRON
american_scientific_journal-1593	30	19	must	must	AUX
american_scientific_journal-1593	30	20	ensure	ensure	VERB
american_scientific_journal-1593	30	21	four	four	NUM
american_scientific_journal-1593	30	22	cannons	cannon	NOUN
american_scientific_journal-1593	30	23	of	of	ADP
american_scientific_journal-1593	30	24	taxation	taxation	NOUN
american_scientific_journal-1593	30	25	namely	namely	ADV
american_scientific_journal-1593	30	26	;	;	PUNCT
american_scientific_journal-1593	30	27	equality	equality	NOUN
american_scientific_journal-1593	30	28	,	,	PUNCT
american_scientific_journal-1593	30	29	convenience	convenience	NOUN
american_scientific_journal-1593	30	30	,	,	PUNCT
american_scientific_journal-1593	30	31	certainty	certainty	NOUN
american_scientific_journal-1593	30	32	and	and	CCONJ
american_scientific_journal-1593	30	33	efficiency	efficiency	NOUN
american_scientific_journal-1593	30	34	.	.	PUNCT
american_scientific_journal-1593	31	1	no	no	DET
american_scientific_journal-1593	31	2	tax	tax	NOUN
american_scientific_journal-1593	31	3	system	system	NOUN
american_scientific_journal-1593	31	4	can	can	AUX
american_scientific_journal-1593	31	5	be	be	AUX
american_scientific_journal-1593	31	6	regarded	regard	VERB
american_scientific_journal-1593	31	7	as	as	ADV
american_scientific_journal-1593	31	8	good	good	ADJ
american_scientific_journal-1593	31	9	if	if	SCONJ
american_scientific_journal-1593	31	10	one	one	NUM
american_scientific_journal-1593	31	11	of	of	ADP
american_scientific_journal-1593	31	12	the	the	DET
american_scientific_journal-1593	31	13	above	above	ADJ
american_scientific_journal-1593	31	14	elements	element	NOUN
american_scientific_journal-1593	31	15	is	be	AUX
american_scientific_journal-1593	31	16	lacking	lack	VERB
american_scientific_journal-1593	31	17	.	.	PUNCT
american_scientific_journal-1593	32	1	despite	despite	SCONJ
american_scientific_journal-1593	32	2	general	general	ADJ
american_scientific_journal-1593	32	3	consensus	consensus	NOUN
american_scientific_journal-1593	32	4	on	on	ADP
american_scientific_journal-1593	32	5	these	these	DET
american_scientific_journal-1593	32	6	principles	principle	NOUN
american_scientific_journal-1593	32	7	,	,	PUNCT
american_scientific_journal-1593	32	8	the	the	DET
american_scientific_journal-1593	32	9	mechanisms	mechanism	NOUN
american_scientific_journal-1593	32	10	employed	employ	VERB
american_scientific_journal-1593	32	11	to	to	PART
american_scientific_journal-1593	32	12	realize	realize	VERB
american_scientific_journal-1593	32	13	them	they	PRON
american_scientific_journal-1593	32	14	are	be	AUX
american_scientific_journal-1593	32	15	not	not	PART
american_scientific_journal-1593	32	16	always	always	ADV
american_scientific_journal-1593	32	17	as	as	ADV
american_scientific_journal-1593	32	18	easy	easy	ADJ
american_scientific_journal-1593	32	19	as	as	SCONJ
american_scientific_journal-1593	32	20	they	they	PRON
american_scientific_journal-1593	32	21	seem	seem	VERB
american_scientific_journal-1593	32	22	.	.	PUNCT
american_scientific_journal-1593	33	1	the	the	DET
american_scientific_journal-1593	33	2	most	most	ADV
american_scientific_journal-1593	33	3	important	important	ADJ
american_scientific_journal-1593	33	4	challenge	challenge	NOUN
american_scientific_journal-1593	33	5	faced	face	VERB
american_scientific_journal-1593	33	6	by	by	ADP
american_scientific_journal-1593	33	7	tax	tax	NOUN
american_scientific_journal-1593	33	8	systems	system	NOUN
american_scientific_journal-1593	33	9	is	be	AUX
american_scientific_journal-1593	33	10	the	the	DET
american_scientific_journal-1593	33	11	assessment	assessment	NOUN
american_scientific_journal-1593	33	12	technique	technique	NOUN
american_scientific_journal-1593	33	13	to	to	PART
american_scientific_journal-1593	33	14	be	be	AUX
american_scientific_journal-1593	33	15	used	use	VERB
american_scientific_journal-1593	33	16	in	in	ADP
american_scientific_journal-1593	33	17	the	the	DET
american_scientific_journal-1593	33	18	process	process	NOUN
american_scientific_journal-1593	33	19	of	of	ADP
american_scientific_journal-1593	33	20	tax	tax	NOUN
american_scientific_journal-1593	33	21	collection	collection	NOUN
american_scientific_journal-1593	33	22	activities	activity	NOUN
american_scientific_journal-1593	33	23	.	.	PUNCT
american_scientific_journal-1593	34	1	assessment	assessment	NOUN
american_scientific_journal-1593	34	2	is	be	AUX
american_scientific_journal-1593	34	3	defined	define	VERB
american_scientific_journal-1593	34	4	as	as	ADP
american_scientific_journal-1593	34	5	the	the	DET
american_scientific_journal-1593	34	6	process	process	NOUN
american_scientific_journal-1593	34	7	of	of	ADP
american_scientific_journal-1593	34	8	determining	determine	VERB
american_scientific_journal-1593	34	9	the	the	DET
american_scientific_journal-1593	34	10	tax	tax	NOUN
american_scientific_journal-1593	34	11	amount	amount	NOUN
american_scientific_journal-1593	34	12	payable	payable	ADJ
american_scientific_journal-1593	34	13	by	by	ADP
american_scientific_journal-1593	34	14	the	the	DET
american_scientific_journal-1593	34	15	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	34	16	to	to	ADP
american_scientific_journal-1593	34	17	administrative	administrative	ADJ
american_scientific_journal-1593	34	18	officials	official	NOUN
american_scientific_journal-1593	34	19	.	.	PUNCT
american_scientific_journal-1593	35	1	so	so	ADV
american_scientific_journal-1593	35	2	far	far	ADV
american_scientific_journal-1593	35	3	,	,	PUNCT
american_scientific_journal-1593	35	4	two	two	NUM
american_scientific_journal-1593	35	5	major	major	ADJ
american_scientific_journal-1593	35	6	tax	tax	NOUN
american_scientific_journal-1593	35	7	assessment	assessment	NOUN
american_scientific_journal-1593	35	8	techniques	technique	NOUN
american_scientific_journal-1593	35	9	are	be	AUX
american_scientific_journal-1593	35	10	applied	apply	VERB
american_scientific_journal-1593	35	11	in	in	ADP
american_scientific_journal-1593	35	12	the	the	DET
american_scientific_journal-1593	35	13	world	world	NOUN
american_scientific_journal-1593	35	14	in	in	ADP
american_scientific_journal-1593	35	15	author	author	NOUN
american_scientific_journal-1593	35	16	[	[	X
american_scientific_journal-1593	35	17	2	2	NUM
american_scientific_journal-1593	35	18	]	]	PUNCT
american_scientific_journal-1593	35	19	.	.	PUNCT
american_scientific_journal-1593	36	1	while	while	SCONJ
american_scientific_journal-1593	36	2	official	official	ADJ
american_scientific_journal-1593	36	3	/	/	SYM
american_scientific_journal-1593	36	4	administrative	administrative	ADJ
american_scientific_journal-1593	36	5	tax	tax	NOUN
american_scientific_journal-1593	36	6	assessment	assessment	NOUN
american_scientific_journal-1593	36	7	method	method	NOUN
american_scientific_journal-1593	36	8	was	be	AUX
american_scientific_journal-1593	36	9	applied	apply	VERB
american_scientific_journal-1593	36	10	for	for	ADP
american_scientific_journal-1593	36	11	centuries	century	NOUN
american_scientific_journal-1593	36	12	,	,	PUNCT
american_scientific_journal-1593	36	13	self	self	NOUN
american_scientific_journal-1593	36	14	assessment	assessment	NOUN
american_scientific_journal-1593	36	15	system	system	NOUN
american_scientific_journal-1593	36	16	gained	gain	VERB
american_scientific_journal-1593	36	17	acceptance	acceptance	NOUN
american_scientific_journal-1593	36	18	recently	recently	ADV
american_scientific_journal-1593	36	19	as	as	SCONJ
american_scientific_journal-1593	36	20	governments	government	NOUN
american_scientific_journal-1593	36	21	found	find	VERB
american_scientific_journal-1593	36	22	it	it	PRON
american_scientific_journal-1593	36	23	useful	useful	ADJ
american_scientific_journal-1593	36	24	and	and	CCONJ
american_scientific_journal-1593	36	25	simple	simple	ADJ
american_scientific_journal-1593	36	26	.	.	PUNCT
american_scientific_journal-1593	37	1	income	income	NOUN
american_scientific_journal-1593	37	2	tax	tax	NOUN
american_scientific_journal-1593	37	3	has	have	AUX
american_scientific_journal-1593	37	4	traditionally	traditionally	ADV
american_scientific_journal-1593	37	5	been	be	AUX
american_scientific_journal-1593	37	6	assessed	assess	VERB
american_scientific_journal-1593	37	7	by	by	ADP
american_scientific_journal-1593	37	8	the	the	DET
american_scientific_journal-1593	37	9	tax	tax	NOUN
american_scientific_journal-1593	37	10	officials	official	NOUN
american_scientific_journal-1593	37	11	.	.	PUNCT
american_scientific_journal-1593	38	1	under	under	ADP
american_scientific_journal-1593	38	2	an	an	DET
american_scientific_journal-1593	38	3	administrative	administrative	ADJ
american_scientific_journal-1593	38	4	assessment	assessment	NOUN
american_scientific_journal-1593	38	5	system	system	NOUN
american_scientific_journal-1593	38	6	,	,	PUNCT
american_scientific_journal-1593	38	7	the	the	DET
american_scientific_journal-1593	38	8	burden	burden	NOUN
american_scientific_journal-1593	38	9	is	be	AUX
american_scientific_journal-1593	38	10	on	on	ADP
american_scientific_journal-1593	38	11	the	the	DET
american_scientific_journal-1593	38	12	tax	tax	NOUN
american_scientific_journal-1593	38	13	administration	administration	NOUN
american_scientific_journal-1593	38	14	to	to	PART
american_scientific_journal-1593	38	15	examine	examine	VERB
american_scientific_journal-1593	38	16	tax	tax	NOUN
american_scientific_journal-1593	38	17	returns	return	NOUN
american_scientific_journal-1593	38	18	and	and	CCONJ
american_scientific_journal-1593	38	19	financial	financial	ADJ
american_scientific_journal-1593	38	20	statements	statement	NOUN
american_scientific_journal-1593	38	21	,	,	PUNCT
american_scientific_journal-1593	38	22	calculate	calculate	VERB
american_scientific_journal-1593	38	23	the	the	DET
american_scientific_journal-1593	38	24	amount	amount	NOUN
american_scientific_journal-1593	38	25	of	of	ADP
american_scientific_journal-1593	38	26	tax	tax	NOUN
american_scientific_journal-1593	38	27	payable	payable	ADJ
american_scientific_journal-1593	38	28	,	,	PUNCT
american_scientific_journal-1593	38	29	and	and	CCONJ
american_scientific_journal-1593	38	30	notify	notify	VERB
american_scientific_journal-1593	38	31	the	the	DET
american_scientific_journal-1593	38	32	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	38	33	of	of	ADP
american_scientific_journal-1593	38	34	the	the	DET
american_scientific_journal-1593	38	35	tax	tax	NOUN
american_scientific_journal-1593	38	36	liability	liability	NOUN
american_scientific_journal-1593	38	37	american	american	ADJ
american_scientific_journal-1593	38	38	scientific	scientific	ADJ
american_scientific_journal-1593	38	39	research	research	NOUN
american_scientific_journal-1593	38	40	journal	journal	NOUN
american_scientific_journal-1593	38	41	for	for	ADP
american_scientific_journal-1593	38	42	engineering	engineering	NOUN
american_scientific_journal-1593	38	43	,	,	PUNCT
american_scientific_journal-1593	38	44	technology	technology	NOUN
american_scientific_journal-1593	38	45	,	,	PUNCT
american_scientific_journal-1593	38	46	and	and	CCONJ
american_scientific_journal-1593	38	47	sciences	science	NOUN
american_scientific_journal-1593	38	48	(	(	PUNCT
american_scientific_journal-1593	38	49	asrjets	asrjet	NOUN
american_scientific_journal-1593	38	50	)	)	PUNCT
american_scientific_journal-1593	38	51	(	(	PUNCT
american_scientific_journal-1593	38	52	2016	2016	NUM
american_scientific_journal-1593	38	53	)	)	PUNCT
american_scientific_journal-1593	38	54	volume	volume	NOUN
american_scientific_journal-1593	38	55	20	20	NUM
american_scientific_journal-1593	38	56	,	,	PUNCT
american_scientific_journal-1593	38	57	no	no	DET
american_scientific_journal-1593	38	58	1	1	NUM
american_scientific_journal-1593	38	59	,	,	PUNCT
american_scientific_journal-1593	38	60	pp	pp	ADV
american_scientific_journal-1593	38	61	78	78	NUM
american_scientific_journal-1593	38	62	-	-	SYM
american_scientific_journal-1593	38	63	103	103	NUM
american_scientific_journal-1593	38	64	80	80	NUM
american_scientific_journal-1593	38	65	administrative	administrative	ADJ
american_scientific_journal-1593	38	66	assessment	assessment	NOUN
american_scientific_journal-1593	38	67	systems	system	NOUN
american_scientific_journal-1593	38	68	are	be	AUX
american_scientific_journal-1593	38	69	resource	resource	NOUN
american_scientific_journal-1593	38	70	-	-	PUNCT
american_scientific_journal-1593	38	71	intensive	intensive	ADJ
american_scientific_journal-1593	38	72	and	and	CCONJ
american_scientific_journal-1593	38	73	tend	tend	VERB
american_scientific_journal-1593	38	74	to	to	PART
american_scientific_journal-1593	38	75	be	be	AUX
american_scientific_journal-1593	38	76	ineffective	ineffective	ADJ
american_scientific_journal-1593	38	77	because	because	SCONJ
american_scientific_journal-1593	38	78	of	of	ADP
american_scientific_journal-1593	38	79	reasons	reason	NOUN
american_scientific_journal-1593	38	80	such	such	ADJ
american_scientific_journal-1593	38	81	as	as	ADP
american_scientific_journal-1593	38	82	:	:	PUNCT
american_scientific_journal-1593	38	83	high	high	ADJ
american_scientific_journal-1593	38	84	cost	cost	NOUN
american_scientific_journal-1593	38	85	to	to	PART
american_scientific_journal-1593	38	86	administer	administer	VERB
american_scientific_journal-1593	38	87	because	because	SCONJ
american_scientific_journal-1593	38	88	of	of	ADP
american_scientific_journal-1593	38	89	the	the	DET
american_scientific_journal-1593	38	90	high	high	ADJ
american_scientific_journal-1593	38	91	level	level	NOUN
american_scientific_journal-1593	38	92	of	of	ADP
american_scientific_journal-1593	38	93	intervention	intervention	NOUN
american_scientific_journal-1593	38	94	of	of	ADP
american_scientific_journal-1593	38	95	tax	tax	NOUN
american_scientific_journal-1593	38	96	officials	official	NOUN
american_scientific_journal-1593	38	97	;	;	PUNCT
american_scientific_journal-1593	38	98	resource	resource	NOUN
american_scientific_journal-1593	38	99	limitations	limitation	NOUN
american_scientific_journal-1593	38	100	to	to	PART
american_scientific_journal-1593	38	101	check	check	VERB
american_scientific_journal-1593	38	102	tax	tax	NOUN
american_scientific_journal-1593	38	103	returns	return	NOUN
american_scientific_journal-1593	38	104	;	;	PUNCT
american_scientific_journal-1593	38	105	poor	poor	ADJ
american_scientific_journal-1593	38	106	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	38	107	education	education	NOUN
american_scientific_journal-1593	38	108	and	and	CCONJ
american_scientific_journal-1593	38	109	assistance	assistance	NOUN
american_scientific_journal-1593	38	110	programs	program	NOUN
american_scientific_journal-1593	38	111	;	;	PUNCT
american_scientific_journal-1593	38	112	less	less	ADJ
american_scientific_journal-1593	38	113	tax	tax	NOUN
american_scientific_journal-1593	38	114	collection	collection	NOUN
american_scientific_journal-1593	38	115	overall	overall	ADJ
american_scientific_journal-1593	38	116	because	because	SCONJ
american_scientific_journal-1593	38	117	of	of	ADP
american_scientific_journal-1593	38	118	insufficient	insufficient	ADJ
american_scientific_journal-1593	38	119	focus	focus	NOUN
american_scientific_journal-1593	38	120	on	on	ADP
american_scientific_journal-1593	38	121	the	the	DET
american_scientific_journal-1593	38	122	highest	high	ADJ
american_scientific_journal-1593	38	123	revenue	revenue	NOUN
american_scientific_journal-1593	38	124	risks	risk	NOUN
american_scientific_journal-1593	38	125	and	and	CCONJ
american_scientific_journal-1593	38	126	high	high	ADJ
american_scientific_journal-1593	38	127	level	level	NOUN
american_scientific_journal-1593	38	128	of	of	ADP
american_scientific_journal-1593	38	129	dispute	dispute	NOUN
american_scientific_journal-1593	38	130	.	.	PUNCT
american_scientific_journal-1593	39	1	whereas	whereas	ADV
american_scientific_journal-1593	39	2	,	,	PUNCT
american_scientific_journal-1593	39	3	self	self	NOUN
american_scientific_journal-1593	39	4	assessment	assessment	NOUN
american_scientific_journal-1593	39	5	requires	require	VERB
american_scientific_journal-1593	39	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	39	7	to	to	PART
american_scientific_journal-1593	39	8	perform	perform	VERB
american_scientific_journal-1593	39	9	certain	certain	ADJ
american_scientific_journal-1593	39	10	functions	function	NOUN
american_scientific_journal-1593	39	11	and	and	CCONJ
american_scientific_journal-1593	39	12	exercise	exercise	VERB
american_scientific_journal-1593	39	13	some	some	DET
american_scientific_journal-1593	39	14	responsibilities	responsibility	NOUN
american_scientific_journal-1593	39	15	that	that	PRON
american_scientific_journal-1593	39	16	might	might	AUX
american_scientific_journal-1593	39	17	otherwise	otherwise	ADV
american_scientific_journal-1593	39	18	be	be	AUX
american_scientific_journal-1593	39	19	undertaken	undertake	VERB
american_scientific_journal-1593	39	20	by	by	ADP
american_scientific_journal-1593	39	21	the	the	DET
american_scientific_journal-1593	39	22	tax	tax	NOUN
american_scientific_journal-1593	39	23	office	office	NOUN
american_scientific_journal-1593	39	24	.	.	PUNCT
american_scientific_journal-1593	40	1	during	during	ADP
american_scientific_journal-1593	40	2	self	self	NOUN
american_scientific_journal-1593	40	3	assessment	assessment	NOUN
american_scientific_journal-1593	40	4	,	,	PUNCT
american_scientific_journal-1593	40	5	the	the	DET
american_scientific_journal-1593	40	6	tax	tax	NOUN
american_scientific_journal-1593	40	7	offices	office	NOUN
american_scientific_journal-1593	40	8	still	still	ADV
american_scientific_journal-1593	40	9	issues	issue	VERB
american_scientific_journal-1593	40	10	notices	notice	NOUN
american_scientific_journal-1593	40	11	of	of	ADP
american_scientific_journal-1593	40	12	assessment	assessment	NOUN
american_scientific_journal-1593	40	13	(	(	PUNCT
american_scientific_journal-1593	40	14	to	to	PART
american_scientific_journal-1593	40	15	create	create	VERB
american_scientific_journal-1593	40	16	the	the	DET
american_scientific_journal-1593	40	17	formal	formal	ADJ
american_scientific_journal-1593	40	18	obligation	obligation	NOUN
american_scientific_journal-1593	40	19	to	to	PART
american_scientific_journal-1593	40	20	pay	pay	VERB
american_scientific_journal-1593	40	21	tax	tax	NOUN
american_scientific_journal-1593	40	22	)	)	PUNCT
american_scientific_journal-1593	40	23	,	,	PUNCT
american_scientific_journal-1593	40	24	but	but	CCONJ
american_scientific_journal-1593	40	25	returns	return	NOUN
american_scientific_journal-1593	40	26	are	be	AUX
american_scientific_journal-1593	40	27	generally	generally	ADV
american_scientific_journal-1593	40	28	taken	take	VERB
american_scientific_journal-1593	40	29	at	at	ADP
american_scientific_journal-1593	40	30	face	face	NOUN
american_scientific_journal-1593	40	31	value	value	NOUN
american_scientific_journal-1593	40	32	,	,	PUNCT
american_scientific_journal-1593	40	33	subject	subject	ADJ
american_scientific_journal-1593	40	34	to	to	ADP
american_scientific_journal-1593	40	35	post	post	ADJ
american_scientific_journal-1593	40	36	-	-	ADJ
american_scientific_journal-1593	40	37	assessment	assessment	ADJ
american_scientific_journal-1593	40	38	risk	risk	NOUN
american_scientific_journal-1593	40	39	based	base	VERB
american_scientific_journal-1593	40	40	audit	audit	NOUN
american_scientific_journal-1593	40	41	and	and	CCONJ
american_scientific_journal-1593	40	42	other	other	ADJ
american_scientific_journal-1593	40	43	verification	verification	NOUN
american_scientific_journal-1593	40	44	checks	check	NOUN
american_scientific_journal-1593	40	45	.	.	PUNCT
american_scientific_journal-1593	41	1	the	the	DET
american_scientific_journal-1593	41	2	tax	tax	NOUN
american_scientific_journal-1593	41	3	offices	office	NOUN
american_scientific_journal-1593	41	4	are	be	AUX
american_scientific_journal-1593	41	5	allowed	allow	VERB
american_scientific_journal-1593	41	6	to	to	PART
american_scientific_journal-1593	41	7	amend	amend	VERB
american_scientific_journal-1593	41	8	errors	error	NOUN
american_scientific_journal-1593	41	9	of	of	ADP
american_scientific_journal-1593	41	10	calculation	calculation	NOUN
american_scientific_journal-1593	41	11	,	,	PUNCT
american_scientific_journal-1593	41	12	mistakes	mistake	NOUN
american_scientific_journal-1593	41	13	of	of	ADP
american_scientific_journal-1593	41	14	fact	fact	NOUN
american_scientific_journal-1593	41	15	and	and	CCONJ
american_scientific_journal-1593	41	16	mistakes	mistake	NOUN
american_scientific_journal-1593	41	17	of	of	ADP
american_scientific_journal-1593	41	18	law	law	NOUN
american_scientific_journal-1593	41	19	after	after	ADP
american_scientific_journal-1593	41	20	processing	process	VERB
american_scientific_journal-1593	41	21	the	the	DET
american_scientific_journal-1593	41	22	assessment	assessment	NOUN
american_scientific_journal-1593	41	23	and	and	CCONJ
american_scientific_journal-1593	41	24	collecting	collect	VERB
american_scientific_journal-1593	41	25	the	the	DET
american_scientific_journal-1593	41	26	tax	tax	NOUN
american_scientific_journal-1593	41	27	payable	payable	ADJ
american_scientific_journal-1593	41	28	or	or	CCONJ
american_scientific_journal-1593	41	29	paying	pay	VERB
american_scientific_journal-1593	41	30	a	a	DET
american_scientific_journal-1593	41	31	refund	refund	NOUN
american_scientific_journal-1593	41	32	.	.	PUNCT
american_scientific_journal-1593	42	1	depending	depend	VERB
american_scientific_journal-1593	42	2	on	on	ADP
american_scientific_journal-1593	42	3	the	the	DET
american_scientific_journal-1593	42	4	circumstances	circumstance	NOUN
american_scientific_journal-1593	42	5	,	,	PUNCT
american_scientific_journal-1593	42	6	returns	return	NOUN
american_scientific_journal-1593	42	7	may	may	AUX
american_scientific_journal-1593	42	8	be	be	AUX
american_scientific_journal-1593	42	9	re	re	VERB
american_scientific_journal-1593	42	10	-	-	VERB
american_scientific_journal-1593	42	11	opened	open	VERB
american_scientific_journal-1593	42	12	many	many	ADJ
american_scientific_journal-1593	42	13	years	year	NOUN
american_scientific_journal-1593	42	14	after	after	ADP
american_scientific_journal-1593	42	15	the	the	DET
american_scientific_journal-1593	42	16	original	original	ADJ
american_scientific_journal-1593	42	17	assessment	assessment	NOUN
american_scientific_journal-1593	42	18	.	.	PUNCT
american_scientific_journal-1593	43	1	in	in	ADP
american_scientific_journal-1593	43	2	this	this	DET
american_scientific_journal-1593	43	3	way	way	NOUN
american_scientific_journal-1593	43	4	,	,	PUNCT
american_scientific_journal-1593	43	5	the	the	DET
american_scientific_journal-1593	43	6	introduction	introduction	NOUN
american_scientific_journal-1593	43	7	of	of	ADP
american_scientific_journal-1593	43	8	self	self	NOUN
american_scientific_journal-1593	43	9	assessment	assessment	NOUN
american_scientific_journal-1593	43	10	meant	mean	VERB
american_scientific_journal-1593	43	11	a	a	DET
american_scientific_journal-1593	43	12	change	change	NOUN
american_scientific_journal-1593	43	13	in	in	ADP
american_scientific_journal-1593	43	14	the	the	DET
american_scientific_journal-1593	43	15	balance	balance	NOUN
american_scientific_journal-1593	43	16	of	of	ADP
american_scientific_journal-1593	43	17	costs	cost	NOUN
american_scientific_journal-1593	43	18	and	and	CCONJ
american_scientific_journal-1593	43	19	risk	risk	NOUN
american_scientific_journal-1593	43	20	between	between	ADP
american_scientific_journal-1593	43	21	the	the	DET
american_scientific_journal-1593	43	22	tax	tax	NOUN
american_scientific_journal-1593	43	23	office	office	NOUN
american_scientific_journal-1593	43	24	and	and	CCONJ
american_scientific_journal-1593	43	25	the	the	DET
american_scientific_journal-1593	43	26	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	43	27	.	.	PUNCT
american_scientific_journal-1593	44	1	the	the	DET
american_scientific_journal-1593	44	2	change	change	NOUN
american_scientific_journal-1593	44	3	also	also	ADV
american_scientific_journal-1593	44	4	meant	mean	VERB
american_scientific_journal-1593	44	5	that	that	SCONJ
american_scientific_journal-1593	44	6	the	the	DET
american_scientific_journal-1593	44	7	tax	tax	NOUN
american_scientific_journal-1593	44	8	office	office	NOUN
american_scientific_journal-1593	44	9	’s	’s	PART
american_scientific_journal-1593	44	10	resources	resource	NOUN
american_scientific_journal-1593	44	11	could	could	AUX
american_scientific_journal-1593	44	12	be	be	AUX
american_scientific_journal-1593	44	13	used	use	VERB
american_scientific_journal-1593	44	14	more	more	ADV
american_scientific_journal-1593	44	15	efficiently	efficiently	ADV
american_scientific_journal-1593	44	16	,	,	PUNCT
american_scientific_journal-1593	44	17	so	so	SCONJ
american_scientific_journal-1593	44	18	that	that	SCONJ
american_scientific_journal-1593	44	19	more	more	ADJ
american_scientific_journal-1593	44	20	revenue	revenue	NOUN
american_scientific_journal-1593	44	21	could	could	AUX
american_scientific_journal-1593	44	22	be	be	AUX
american_scientific_journal-1593	44	23	collected	collect	VERB
american_scientific_journal-1593	44	24	for	for	ADP
american_scientific_journal-1593	44	25	the	the	DET
american_scientific_journal-1593	44	26	same	same	ADJ
american_scientific_journal-1593	44	27	administrative	administrative	ADJ
american_scientific_journal-1593	44	28	cost	cost	NOUN
american_scientific_journal-1593	44	29	.	.	PUNCT
american_scientific_journal-1593	45	1	in	in	ADP
american_scientific_journal-1593	45	2	relation	relation	NOUN
american_scientific_journal-1593	45	3	to	to	ADP
american_scientific_journal-1593	45	4	the	the	DET
american_scientific_journal-1593	45	5	efficiency	efficiency	NOUN
american_scientific_journal-1593	45	6	principles	principle	NOUN
american_scientific_journal-1593	45	7	discussed	discuss	VERB
american_scientific_journal-1593	45	8	earlier	early	ADV
american_scientific_journal-1593	45	9	,	,	PUNCT
american_scientific_journal-1593	45	10	objectives	objective	NOUN
american_scientific_journal-1593	45	11	supporting	support	VERB
american_scientific_journal-1593	45	12	the	the	DET
american_scientific_journal-1593	45	13	change	change	NOUN
american_scientific_journal-1593	45	14	to	to	ADP
american_scientific_journal-1593	45	15	self	self	NOUN
american_scientific_journal-1593	45	16	assessment	assessment	NOUN
american_scientific_journal-1593	45	17	system	system	NOUN
american_scientific_journal-1593	45	18	are	be	AUX
american_scientific_journal-1593	45	19	to	to	PART
american_scientific_journal-1593	45	20	increase	increase	VERB
american_scientific_journal-1593	45	21	voluntary	voluntary	ADJ
american_scientific_journal-1593	45	22	compliance	compliance	NOUN
american_scientific_journal-1593	45	23	,	,	PUNCT
american_scientific_journal-1593	45	24	reduce	reduce	VERB
american_scientific_journal-1593	45	25	tax	tax	NOUN
american_scientific_journal-1593	45	26	authorities	authority	NOUN
american_scientific_journal-1593	45	27	’	'	PUNCT
american_scientific_journal-1593	45	28	burden	burden	NOUN
american_scientific_journal-1593	45	29	of	of	ADP
american_scientific_journal-1593	45	30	assessing	assess	VERB
american_scientific_journal-1593	45	31	tax	tax	NOUN
american_scientific_journal-1593	45	32	returns	return	NOUN
american_scientific_journal-1593	45	33	and	and	CCONJ
american_scientific_journal-1593	45	34	increase	increase	VERB
american_scientific_journal-1593	45	35	tax	tax	NOUN
american_scientific_journal-1593	45	36	collection	collection	NOUN
american_scientific_journal-1593	45	37	efficiency(reduce	efficiency(reduce	PROPN
american_scientific_journal-1593	45	38	tax	tax	NOUN
american_scientific_journal-1593	45	39	collection	collection	NOUN
american_scientific_journal-1593	45	40	costs	cost	NOUN
american_scientific_journal-1593	45	41	)	)	PUNCT
american_scientific_journal-1593	45	42	.	.	PUNCT
american_scientific_journal-1593	46	1	even	even	ADV
american_scientific_journal-1593	46	2	though	though	SCONJ
american_scientific_journal-1593	46	3	self	self	NOUN
american_scientific_journal-1593	46	4	-	-	PUNCT
american_scientific_journal-1593	46	5	assessment	assessment	NOUN
american_scientific_journal-1593	46	6	technique	technique	NOUN
american_scientific_journal-1593	46	7	is	be	AUX
american_scientific_journal-1593	46	8	introduced	introduce	VERB
american_scientific_journal-1593	46	9	in	in	ADP
american_scientific_journal-1593	46	10	many	many	ADJ
american_scientific_journal-1593	46	11	countries	country	NOUN
american_scientific_journal-1593	46	12	including	include	VERB
american_scientific_journal-1593	46	13	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	46	14	,	,	PUNCT
american_scientific_journal-1593	46	15	its	its	PRON
american_scientific_journal-1593	46	16	practicality	practicality	NOUN
american_scientific_journal-1593	46	17	is	be	AUX
american_scientific_journal-1593	46	18	limited	limit	VERB
american_scientific_journal-1593	46	19	due	due	ADP
american_scientific_journal-1593	46	20	to	to	ADP
american_scientific_journal-1593	46	21	various	various	ADJ
american_scientific_journal-1593	46	22	reasons	reason	NOUN
american_scientific_journal-1593	46	23	and	and	CCONJ
american_scientific_journal-1593	46	24	even	even	ADV
american_scientific_journal-1593	46	25	on	on	ADP
american_scientific_journal-1593	46	26	those	those	DET
american_scientific_journal-1593	46	27	situations	situation	NOUN
american_scientific_journal-1593	46	28	in	in	ADP
american_scientific_journal-1593	46	29	which	which	PRON
american_scientific_journal-1593	46	30	it	it	PRON
american_scientific_journal-1593	46	31	is	be	AUX
american_scientific_journal-1593	46	32	implemented	implement	VERB
american_scientific_journal-1593	46	33	;	;	PUNCT
american_scientific_journal-1593	46	34	it	it	PRON
american_scientific_journal-1593	46	35	is	be	AUX
american_scientific_journal-1593	46	36	accompanied	accompany	VERB
american_scientific_journal-1593	46	37	with	with	ADP
american_scientific_journal-1593	46	38	various	various	ADJ
american_scientific_journal-1593	46	39	problems	problem	NOUN
american_scientific_journal-1593	46	40	and	and	CCONJ
american_scientific_journal-1593	46	41	irregularities	irregularity	NOUN
american_scientific_journal-1593	46	42	.	.	PUNCT
american_scientific_journal-1593	47	1	the	the	DET
american_scientific_journal-1593	47	2	change	change	NOUN
american_scientific_journal-1593	47	3	to	to	ADP
american_scientific_journal-1593	47	4	sas	sas	PROPN
american_scientific_journal-1593	47	5	has	have	AUX
american_scientific_journal-1593	47	6	raised	raise	VERB
american_scientific_journal-1593	47	7	issues	issue	NOUN
american_scientific_journal-1593	47	8	linked	link	VERB
american_scientific_journal-1593	47	9	to	to	ADP
american_scientific_journal-1593	47	10	the	the	DET
american_scientific_journal-1593	47	11	competency	competency	NOUN
american_scientific_journal-1593	47	12	,	,	PUNCT
american_scientific_journal-1593	47	13	honesty	honesty	NOUN
american_scientific_journal-1593	47	14	,	,	PUNCT
american_scientific_journal-1593	47	15	capability	capability	NOUN
american_scientific_journal-1593	47	16	and	and	CCONJ
american_scientific_journal-1593	47	17	readiness	readiness	NOUN
american_scientific_journal-1593	47	18	of	of	ADP
american_scientific_journal-1593	47	19	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	47	20	to	to	PART
american_scientific_journal-1593	47	21	receive	receive	VERB
american_scientific_journal-1593	47	22	the	the	DET
american_scientific_journal-1593	47	23	burden	burden	NOUN
american_scientific_journal-1593	47	24	of	of	ADP
american_scientific_journal-1593	47	25	calculating	calculate	VERB
american_scientific_journal-1593	47	26	and	and	CCONJ
american_scientific_journal-1593	47	27	assuring	assure	VERB
american_scientific_journal-1593	47	28	the	the	DET
american_scientific_journal-1593	47	29	accuracy	accuracy	NOUN
american_scientific_journal-1593	47	30	of	of	ADP
american_scientific_journal-1593	47	31	the	the	DET
american_scientific_journal-1593	47	32	tax	tax	NOUN
american_scientific_journal-1593	47	33	returns	return	NOUN
american_scientific_journal-1593	47	34	.	.	PUNCT
american_scientific_journal-1593	48	1	for	for	ADP
american_scientific_journal-1593	48	2	example	example	NOUN
american_scientific_journal-1593	48	3	,	,	PUNCT
american_scientific_journal-1593	48	4	under	under	ADP
american_scientific_journal-1593	48	5	the	the	DET
american_scientific_journal-1593	48	6	direct	direct	ADJ
american_scientific_journal-1593	48	7	assessment	assessment	NOUN
american_scientific_journal-1593	48	8	,	,	PUNCT
american_scientific_journal-1593	48	9	it	it	PRON
american_scientific_journal-1593	48	10	is	be	AUX
american_scientific_journal-1593	48	11	assumed	assume	VERB
american_scientific_journal-1593	48	12	that	that	SCONJ
american_scientific_journal-1593	48	13	individual	individual	ADJ
american_scientific_journal-1593	48	14	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	48	15	might	might	AUX
american_scientific_journal-1593	48	16	not	not	PART
american_scientific_journal-1593	48	17	possess	possess	VERB
american_scientific_journal-1593	48	18	the	the	DET
american_scientific_journal-1593	48	19	sufficient	sufficient	ADJ
american_scientific_journal-1593	48	20	knowledge	knowledge	NOUN
american_scientific_journal-1593	48	21	to	to	PART
american_scientific_journal-1593	48	22	compute	compute	VERB
american_scientific_journal-1593	48	23	their	their	PRON
american_scientific_journal-1593	48	24	tax	tax	NOUN
american_scientific_journal-1593	48	25	payable	payable	ADJ
american_scientific_journal-1593	48	26	but	but	CCONJ
american_scientific_journal-1593	48	27	in	in	ADP
american_scientific_journal-1593	48	28	sas	sas	PROPN
american_scientific_journal-1593	48	29	,	,	PUNCT
american_scientific_journal-1593	48	30	tax	tax	NOUN
american_scientific_journal-1593	48	31	knowledge	knowledge	NOUN
american_scientific_journal-1593	48	32	is	be	AUX
american_scientific_journal-1593	48	33	vital	vital	ADJ
american_scientific_journal-1593	48	34	as	as	ADP
american_scientific_journal-1593	48	35	an	an	DET
american_scientific_journal-1593	48	36	insufficient	insufficient	ADJ
american_scientific_journal-1593	48	37	level	level	NOUN
american_scientific_journal-1593	48	38	of	of	ADP
american_scientific_journal-1593	48	39	tax	tax	NOUN
american_scientific_journal-1593	48	40	knowledge	knowledge	NOUN
american_scientific_journal-1593	48	41	may	may	AUX
american_scientific_journal-1593	48	42	result	result	VERB
american_scientific_journal-1593	48	43	in	in	ADP
american_scientific_journal-1593	48	44	inaccurate	inaccurate	ADJ
american_scientific_journal-1593	48	45	tax	tax	NOUN
american_scientific_journal-1593	48	46	returns	return	NOUN
american_scientific_journal-1593	48	47	and	and	CCONJ
american_scientific_journal-1593	48	48	therefore	therefore	ADV
american_scientific_journal-1593	48	49	computation	computation	NOUN
american_scientific_journal-1593	48	50	of	of	ADP
american_scientific_journal-1593	48	51	tax	tax	NOUN
american_scientific_journal-1593	48	52	liability	liability	NOUN
american_scientific_journal-1593	48	53	in	in	ADP
american_scientific_journal-1593	48	54	author	author	NOUN
american_scientific_journal-1593	48	55	[	[	X
american_scientific_journal-1593	48	56	1].even	1].even	NUM
american_scientific_journal-1593	48	57	though	though	SCONJ
american_scientific_journal-1593	48	58	most	most	ADJ
american_scientific_journal-1593	48	59	countries	country	NOUN
american_scientific_journal-1593	48	60	have	have	AUX
american_scientific_journal-1593	48	61	introduced	introduce	VERB
american_scientific_journal-1593	48	62	self	self	NOUN
american_scientific_journal-1593	48	63	-	-	PUNCT
american_scientific_journal-1593	48	64	assessment	assessment	NOUN
american_scientific_journal-1593	48	65	principles	principle	NOUN
american_scientific_journal-1593	48	66	in	in	ADP
american_scientific_journal-1593	48	67	the	the	DET
american_scientific_journal-1593	48	68	income	income	NOUN
american_scientific_journal-1593	48	69	tax	tax	NOUN
american_scientific_journal-1593	48	70	law	law	NOUN
american_scientific_journal-1593	48	71	,	,	PUNCT
american_scientific_journal-1593	48	72	the	the	DET
american_scientific_journal-1593	48	73	legal	legal	ADJ
american_scientific_journal-1593	48	74	authority	authority	NOUN
american_scientific_journal-1593	48	75	is	be	AUX
american_scientific_journal-1593	48	76	not	not	PART
american_scientific_journal-1593	48	77	being	be	AUX
american_scientific_journal-1593	48	78	consistently	consistently	ADV
american_scientific_journal-1593	48	79	applied	apply	VERB
american_scientific_journal-1593	48	80	.	.	PUNCT
american_scientific_journal-1593	49	1	many	many	ADJ
american_scientific_journal-1593	49	2	countries	country	NOUN
american_scientific_journal-1593	49	3	,	,	PUNCT
american_scientific_journal-1593	49	4	though	though	SCONJ
american_scientific_journal-1593	49	5	at	at	ADP
american_scientific_journal-1593	49	6	different	different	ADJ
american_scientific_journal-1593	49	7	stages	stage	NOUN
american_scientific_journal-1593	49	8	,	,	PUNCT
american_scientific_journal-1593	49	9	continue	continue	VERB
american_scientific_journal-1593	49	10	to	to	PART
american_scientific_journal-1593	49	11	rely	rely	VERB
american_scientific_journal-1593	49	12	heavily	heavily	ADV
american_scientific_journal-1593	49	13	on	on	ADP
american_scientific_journal-1593	49	14	“	"	PUNCT
american_scientific_journal-1593	49	15	desk	desk	NOUN
american_scientific_journal-1593	49	16	”	"	PUNCT
american_scientific_journal-1593	49	17	auditing	audit	VERB
american_scientific_journal-1593	49	18	all	all	PRON
american_scientific_journal-1593	49	19	or	or	CCONJ
american_scientific_journal-1593	49	20	a	a	DET
american_scientific_journal-1593	49	21	majority	majority	NOUN
american_scientific_journal-1593	49	22	of	of	ADP
american_scientific_journal-1593	49	23	income	income	NOUN
american_scientific_journal-1593	49	24	tax	tax	NOUN
american_scientific_journal-1593	49	25	returns	return	NOUN
american_scientific_journal-1593	49	26	,	,	PUNCT
american_scientific_journal-1593	49	27	while	while	SCONJ
american_scientific_journal-1593	49	28	risk	risk	NOUN
american_scientific_journal-1593	49	29	management	management	NOUN
american_scientific_journal-1593	49	30	practices	practice	NOUN
american_scientific_journal-1593	49	31	remain	remain	VERB
american_scientific_journal-1593	49	32	largely	largely	ADV
american_scientific_journal-1593	49	33	underdeveloped	underdeveloped	ADJ
american_scientific_journal-1593	49	34	and/or	and/or	CCONJ
american_scientific_journal-1593	49	35	underutilized	underutilize	VERB
american_scientific_journal-1593	49	36	according	accord	VERB
american_scientific_journal-1593	49	37	to	to	ADP
american_scientific_journal-1593	49	38	author	author	NOUN
american_scientific_journal-1593	49	39	[	[	X
american_scientific_journal-1593	49	40	3	3	NUM
american_scientific_journal-1593	49	41	]	]	PUNCT
american_scientific_journal-1593	49	42	.	.	PUNCT
american_scientific_journal-1593	50	1	similarly	similarly	ADV
american_scientific_journal-1593	50	2	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	50	3	introduced	introduce	VERB
american_scientific_journal-1593	50	4	self	self	NOUN
american_scientific_journal-1593	50	5	assessment	assessment	NOUN
american_scientific_journal-1593	50	6	system	system	NOUN
american_scientific_journal-1593	50	7	long	long	ADV
american_scientific_journal-1593	50	8	ago	ago	ADV
american_scientific_journal-1593	50	9	using	use	VERB
american_scientific_journal-1593	50	10	author	author	NOUN
american_scientific_journal-1593	50	11	[	[	X
american_scientific_journal-1593	50	12	4	4	NUM
american_scientific_journal-1593	50	13	]	]	PUNCT
american_scientific_journal-1593	50	14	but	but	CCONJ
american_scientific_journal-1593	50	15	its	its	PRON
american_scientific_journal-1593	50	16	implementation	implementation	NOUN
american_scientific_journal-1593	50	17	is	be	AUX
american_scientific_journal-1593	50	18	still	still	ADV
american_scientific_journal-1593	50	19	poor	poor	ADJ
american_scientific_journal-1593	50	20	since	since	SCONJ
american_scientific_journal-1593	50	21	officials	official	NOUN
american_scientific_journal-1593	50	22	determine	determine	VERB
american_scientific_journal-1593	50	23	the	the	DET
american_scientific_journal-1593	50	24	tax	tax	NOUN
american_scientific_journal-1593	50	25	payable	payable	ADJ
american_scientific_journal-1593	50	26	by	by	ADP
american_scientific_journal-1593	50	27	themselves	themselves	PRON
american_scientific_journal-1593	50	28	in	in	ADP
american_scientific_journal-1593	50	29	a	a	DET
american_scientific_journal-1593	50	30	majority	majority	NOUN
american_scientific_journal-1593	50	31	of	of	ADP
american_scientific_journal-1593	50	32	cases	case	NOUN
american_scientific_journal-1593	50	33	.	.	PUNCT
american_scientific_journal-1593	51	1	1.1	1.1	NUM
american_scientific_journal-1593	51	2	.	.	PUNCT
american_scientific_journal-1593	51	3	statement	statement	NOUN
american_scientific_journal-1593	51	4	of	of	ADP
american_scientific_journal-1593	51	5	the	the	DET
american_scientific_journal-1593	51	6	problem	problem	NOUN
american_scientific_journal-1593	51	7	no	no	ADV
american_scientific_journal-1593	51	8	doubt	doubt	ADV
american_scientific_journal-1593	51	9	self	self	NOUN
american_scientific_journal-1593	51	10	assessment	assessment	NOUN
american_scientific_journal-1593	51	11	has	have	AUX
american_scientific_journal-1593	51	12	been	be	AUX
american_scientific_journal-1593	51	13	proven	prove	VERB
american_scientific_journal-1593	51	14	for	for	ADP
american_scientific_journal-1593	51	15	better	well	ADJ
american_scientific_journal-1593	51	16	tax	tax	NOUN
american_scientific_journal-1593	51	17	compliance	compliance	NOUN
american_scientific_journal-1593	51	18	.	.	PUNCT
american_scientific_journal-1593	52	1	the	the	DET
american_scientific_journal-1593	52	2	objectives	objective	NOUN
american_scientific_journal-1593	52	3	supporting	support	VERB
american_scientific_journal-1593	52	4	the	the	DET
american_scientific_journal-1593	52	5	change	change	NOUN
american_scientific_journal-1593	52	6	to	to	ADP
american_scientific_journal-1593	52	7	self	self	NOUN
american_scientific_journal-1593	52	8	assessment	assessment	NOUN
american_scientific_journal-1593	52	9	system	system	NOUN
american_scientific_journal-1593	52	10	(	(	PUNCT
american_scientific_journal-1593	52	11	sas	sas	PROPN
american_scientific_journal-1593	52	12	)	)	PUNCT
american_scientific_journal-1593	52	13	are	be	AUX
american_scientific_journal-1593	52	14	to	to	PART
american_scientific_journal-1593	52	15	increase	increase	VERB
american_scientific_journal-1593	52	16	voluntary	voluntary	ADJ
american_scientific_journal-1593	52	17	compliance	compliance	NOUN
american_scientific_journal-1593	52	18	,	,	PUNCT
american_scientific_journal-1593	52	19	reduce	reduce	VERB
american_scientific_journal-1593	52	20	tax	tax	NOUN
american_scientific_journal-1593	52	21	authorities	authority	NOUN
american_scientific_journal-1593	52	22	’	'	PUNCT
american_scientific_journal-1593	52	23	burden	burden	NOUN
american_scientific_journal-1593	52	24	of	of	ADP
american_scientific_journal-1593	52	25	assessing	assess	VERB
american_scientific_journal-1593	52	26	tax	tax	NOUN
american_scientific_journal-1593	52	27	returns	return	NOUN
american_scientific_journal-1593	52	28	and	and	CCONJ
american_scientific_journal-1593	52	29	increase	increase	VERB
american_scientific_journal-1593	52	30	tax	tax	NOUN
american_scientific_journal-1593	52	31	collection	collection	NOUN
american_scientific_journal-1593	52	32	efficiency	efficiency	NOUN
american_scientific_journal-1593	52	33	.	.	PUNCT
american_scientific_journal-1593	53	1	however	however	ADV
american_scientific_journal-1593	53	2	,	,	PUNCT
american_scientific_journal-1593	53	3	the	the	DET
american_scientific_journal-1593	53	4	change	change	NOUN
american_scientific_journal-1593	53	5	to	to	ADP
american_scientific_journal-1593	53	6	sas	sas	PROPN
american_scientific_journal-1593	53	7	has	have	AUX
american_scientific_journal-1593	53	8	raised	raise	VERB
american_scientific_journal-1593	53	9	issues	issue	NOUN
american_scientific_journal-1593	53	10	linked	link	VERB
american_scientific_journal-1593	53	11	to	to	ADP
american_scientific_journal-1593	53	12	the	the	DET
american_scientific_journal-1593	53	13	competency	competency	NOUN
american_scientific_journal-1593	53	14	,	,	PUNCT
american_scientific_journal-1593	53	15	honesty	honesty	NOUN
american_scientific_journal-1593	53	16	,	,	PUNCT
american_scientific_journal-1593	53	17	capability	capability	NOUN
american_scientific_journal-1593	53	18	and	and	CCONJ
american_scientific_journal-1593	53	19	readiness	readiness	NOUN
american_scientific_journal-1593	53	20	of	of	ADP
american_scientific_journal-1593	53	21	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	53	22	to	to	PART
american_scientific_journal-1593	53	23	receive	receive	VERB
american_scientific_journal-1593	53	24	the	the	DET
american_scientific_journal-1593	53	25	burden	burden	NOUN
american_scientific_journal-1593	53	26	of	of	ADP
american_scientific_journal-1593	53	27	calculating	calculate	VERB
american_scientific_journal-1593	53	28	and	and	CCONJ
american_scientific_journal-1593	53	29	assuring	assure	VERB
american_scientific_journal-1593	53	30	the	the	DET
american_scientific_journal-1593	53	31	accuracy	accuracy	NOUN
american_scientific_journal-1593	53	32	of	of	ADP
american_scientific_journal-1593	53	33	the	the	DET
american_scientific_journal-1593	53	34	tax	tax	NOUN
american_scientific_journal-1593	53	35	returns	return	NOUN
american_scientific_journal-1593	53	36	.	.	PUNCT
american_scientific_journal-1593	54	1	for	for	ADP
american_scientific_journal-1593	54	2	example	example	NOUN
american_scientific_journal-1593	54	3	,	,	PUNCT
american_scientific_journal-1593	54	4	it	it	PRON
american_scientific_journal-1593	54	5	is	be	AUX
american_scientific_journal-1593	54	6	assumed	assume	VERB
american_scientific_journal-1593	54	7	that	that	SCONJ
american_scientific_journal-1593	54	8	individual	individual	ADJ
american_scientific_journal-1593	54	9	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	54	10	might	might	AUX
american_scientific_journal-1593	54	11	not	not	PART
american_scientific_journal-1593	54	12	possess	possess	VERB
american_scientific_journal-1593	54	13	the	the	DET
american_scientific_journal-1593	54	14	sufficient	sufficient	ADJ
american_scientific_journal-1593	54	15	knowledge	knowledge	NOUN
american_scientific_journal-1593	54	16	to	to	PART
american_scientific_journal-1593	54	17	compute	compute	VERB
american_scientific_journal-1593	54	18	their	their	PRON
american_scientific_journal-1593	54	19	tax	tax	NOUN
american_scientific_journal-1593	54	20	payable	payable	ADJ
american_scientific_journal-1593	54	21	but	but	CCONJ
american_scientific_journal-1593	54	22	in	in	ADP
american_scientific_journal-1593	54	23	sas	sas	PROPN
american_scientific_journal-1593	54	24	,	,	PUNCT
american_scientific_journal-1593	54	25	tax	tax	NOUN
american_scientific_journal-1593	54	26	knowledge	knowledge	NOUN
american_scientific_journal-1593	54	27	is	be	AUX
american_scientific_journal-1593	54	28	vital	vital	ADJ
american_scientific_journal-1593	54	29	as	as	ADP
american_scientific_journal-1593	54	30	an	an	DET
american_scientific_journal-1593	54	31	insufficient	insufficient	ADJ
american_scientific_journal-1593	54	32	level	level	NOUN
american_scientific_journal-1593	54	33	of	of	ADP
american_scientific_journal-1593	54	34	tax	tax	NOUN
american_scientific_journal-1593	54	35	knowledge	knowledge	NOUN
american_scientific_journal-1593	54	36	may	may	AUX
american_scientific_journal-1593	54	37	result	result	VERB
american_scientific_journal-1593	54	38	in	in	ADP
american_scientific_journal-1593	54	39	inaccurate	inaccurate	ADJ
american_scientific_journal-1593	54	40	tax	tax	NOUN
american_scientific_journal-1593	54	41	returns	return	NOUN
american_scientific_journal-1593	54	42	.	.	PUNCT
american_scientific_journal-1593	55	1	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	55	2	introduced	introduce	VERB
american_scientific_journal-1593	55	3	self	self	NOUN
american_scientific_journal-1593	55	4	assessment	assessment	NOUN
american_scientific_journal-1593	55	5	system	system	NOUN
american_scientific_journal-1593	55	6	in	in	ADP
american_scientific_journal-1593	55	7	2002	2002	NUM
american_scientific_journal-1593	55	8	while	while	SCONJ
american_scientific_journal-1593	55	9	it	it	PRON
american_scientific_journal-1593	55	10	was	be	AUX
american_scientific_journal-1593	55	11	taking	take	VERB
american_scientific_journal-1593	55	12	an	an	DET
american_scientific_journal-1593	55	13	income	income	NOUN
american_scientific_journal-1593	55	14	tax	tax	NOUN
american_scientific_journal-1593	55	15	reform	reform	NOUN
american_scientific_journal-1593	55	16	using	use	VERB
american_scientific_journal-1593	55	17	the	the	DET
american_scientific_journal-1593	55	18	income	income	NOUN
american_scientific_journal-1593	55	19	tax	tax	NOUN
american_scientific_journal-1593	55	20	proclamation	proclamation	NOUN
american_scientific_journal-1593	55	21	286/2002	286/2002	NOUN
american_scientific_journal-1593	55	22	.	.	PUNCT
american_scientific_journal-1593	56	1	but	but	CCONJ
american_scientific_journal-1593	56	2	its	its	PRON
american_scientific_journal-1593	56	3	implementation	implementation	NOUN
american_scientific_journal-1593	56	4	is	be	AUX
american_scientific_journal-1593	56	5	still	still	ADV
american_scientific_journal-1593	56	6	poor	poor	ADJ
american_scientific_journal-1593	56	7	since	since	SCONJ
american_scientific_journal-1593	56	8	officials	official	NOUN
american_scientific_journal-1593	56	9	determine	determine	VERB
american_scientific_journal-1593	56	10	the	the	DET
american_scientific_journal-1593	56	11	tax	tax	NOUN
american_scientific_journal-1593	56	12	payable	payable	ADJ
american_scientific_journal-1593	56	13	by	by	ADP
american_scientific_journal-1593	56	14	themselves	themselves	PRON
american_scientific_journal-1593	56	15	in	in	ADP
american_scientific_journal-1593	56	16	a	a	DET
american_scientific_journal-1593	56	17	majority	majority	NOUN
american_scientific_journal-1593	56	18	of	of	ADP
american_scientific_journal-1593	56	19	cases	case	NOUN
american_scientific_journal-1593	56	20	.	.	PUNCT
american_scientific_journal-1593	57	1	(	(	PUNCT
american_scientific_journal-1593	57	2	wolaita	wolaita	NOUN
american_scientific_journal-1593	57	3	zone	zone	PROPN
american_scientific_journal-1593	57	4	revenue	revenue	NOUN
american_scientific_journal-1593	57	5	office	office	NOUN
american_scientific_journal-1593	57	6	)	)	PUNCT
american_scientific_journal-1593	57	7	.	.	PUNCT
american_scientific_journal-1593	58	1	even	even	ADV
american_scientific_journal-1593	58	2	though	though	SCONJ
american_scientific_journal-1593	58	3	self	self	NOUN
american_scientific_journal-1593	58	4	assessment	assessment	NOUN
american_scientific_journal-1593	58	5	system	system	NOUN
american_scientific_journal-1593	58	6	was	be	AUX
american_scientific_journal-1593	58	7	introduced	introduce	VERB
american_scientific_journal-1593	58	8	in	in	ADP
american_scientific_journal-1593	58	9	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	58	10	,	,	PUNCT
american_scientific_journal-1593	58	11	the	the	DET
american_scientific_journal-1593	58	12	degree	degree	NOUN
american_scientific_journal-1593	58	13	of	of	ADP
american_scientific_journal-1593	58	14	implementation	implementation	NOUN
american_scientific_journal-1593	58	15	and	and	CCONJ
american_scientific_journal-1593	58	16	the	the	DET
american_scientific_journal-1593	58	17	american	american	ADJ
american_scientific_journal-1593	58	18	scientific	scientific	ADJ
american_scientific_journal-1593	58	19	research	research	PROPN
american_scientific_journal-1593	58	20	journal	journal	NOUN
american_scientific_journal-1593	58	21	for	for	ADP
american_scientific_journal-1593	58	22	engineering	engineering	NOUN
american_scientific_journal-1593	58	23	,	,	PUNCT
american_scientific_journal-1593	58	24	technology	technology	NOUN
american_scientific_journal-1593	58	25	,	,	PUNCT
american_scientific_journal-1593	58	26	and	and	CCONJ
american_scientific_journal-1593	58	27	sciences	science	NOUN
american_scientific_journal-1593	58	28	(	(	PUNCT
american_scientific_journal-1593	58	29	asrjets	asrjet	NOUN
american_scientific_journal-1593	58	30	)	)	PUNCT
american_scientific_journal-1593	58	31	(	(	PUNCT
american_scientific_journal-1593	58	32	2016	2016	NUM
american_scientific_journal-1593	58	33	)	)	PUNCT
american_scientific_journal-1593	58	34	volume	volume	NOUN
american_scientific_journal-1593	58	35	20	20	NUM
american_scientific_journal-1593	58	36	,	,	PUNCT
american_scientific_journal-1593	58	37	no	no	DET
american_scientific_journal-1593	58	38	1	1	NUM
american_scientific_journal-1593	58	39	,	,	PUNCT
american_scientific_journal-1593	58	40	pp	pp	ADV
american_scientific_journal-1593	58	41	78	78	NUM
american_scientific_journal-1593	58	42	-	-	SYM
american_scientific_journal-1593	58	43	103	103	NUM
american_scientific_journal-1593	58	44	81	81	NUM
american_scientific_journal-1593	58	45	challenges	challenge	NOUN
american_scientific_journal-1593	58	46	surrounding	surround	VERB
american_scientific_journal-1593	58	47	it	it	PRON
american_scientific_journal-1593	58	48	are	be	AUX
american_scientific_journal-1593	58	49	not	not	PART
american_scientific_journal-1593	58	50	properly	properly	ADV
american_scientific_journal-1593	58	51	addressed	address	VERB
american_scientific_journal-1593	58	52	in	in	ADP
american_scientific_journal-1593	58	53	wolaita	wolaita	PROPN
american_scientific_journal-1593	58	54	zone	zone	NOUN
american_scientific_journal-1593	58	55	.	.	PUNCT
american_scientific_journal-1593	59	1	it	it	PRON
american_scientific_journal-1593	59	2	is	be	AUX
american_scientific_journal-1593	59	3	due	due	ADJ
american_scientific_journal-1593	59	4	to	to	ADP
american_scientific_journal-1593	59	5	this	this	DET
american_scientific_journal-1593	59	6	problem	problem	NOUN
american_scientific_journal-1593	59	7	that	that	SCONJ
american_scientific_journal-1593	59	8	the	the	DET
american_scientific_journal-1593	59	9	research	research	NOUN
american_scientific_journal-1593	59	10	title	title	NOUN
american_scientific_journal-1593	59	11	is	be	AUX
american_scientific_journal-1593	59	12	coined	coin	VERB
american_scientific_journal-1593	59	13	.	.	PUNCT
american_scientific_journal-1593	60	1	1.2	1.2	NUM
american_scientific_journal-1593	60	2	.	.	PUNCT
american_scientific_journal-1593	60	3	objectives	objective	NOUN
american_scientific_journal-1593	60	4	of	of	ADP
american_scientific_journal-1593	60	5	the	the	DET
american_scientific_journal-1593	60	6	study	study	NOUN
american_scientific_journal-1593	60	7	the	the	DET
american_scientific_journal-1593	60	8	principal	principal	ADJ
american_scientific_journal-1593	60	9	objective	objective	NOUN
american_scientific_journal-1593	60	10	of	of	ADP
american_scientific_journal-1593	60	11	this	this	DET
american_scientific_journal-1593	60	12	article	article	NOUN
american_scientific_journal-1593	60	13	is	be	AUX
american_scientific_journal-1593	60	14	to	to	PART
american_scientific_journal-1593	60	15	find	find	VERB
american_scientific_journal-1593	60	16	out	out	ADP
american_scientific_journal-1593	60	17	the	the	DET
american_scientific_journal-1593	60	18	challenges	challenge	NOUN
american_scientific_journal-1593	60	19	facing	face	VERB
american_scientific_journal-1593	60	20	tax	tax	NOUN
american_scientific_journal-1593	60	21	payers	payer	NOUN
american_scientific_journal-1593	60	22	while	while	SCONJ
american_scientific_journal-1593	60	23	implementing	implement	VERB
american_scientific_journal-1593	60	24	self	self	NOUN
american_scientific_journal-1593	60	25	assessment	assessment	NOUN
american_scientific_journal-1593	60	26	system	system	NOUN
american_scientific_journal-1593	60	27	and	and	CCONJ
american_scientific_journal-1593	60	28	to	to	PART
american_scientific_journal-1593	60	29	uncover	uncover	VERB
american_scientific_journal-1593	60	30	their	their	PRON
american_scientific_journal-1593	60	31	impact	impact	NOUN
american_scientific_journal-1593	60	32	on	on	ADP
american_scientific_journal-1593	60	33	the	the	DET
american_scientific_journal-1593	60	34	compliance	compliance	NOUN
american_scientific_journal-1593	60	35	level	level	NOUN
american_scientific_journal-1593	60	36	of	of	ADP
american_scientific_journal-1593	60	37	tax	tax	NOUN
american_scientific_journal-1593	60	38	payers	payer	NOUN
american_scientific_journal-1593	60	39	of	of	ADP
american_scientific_journal-1593	60	40	wolaita	wolaita	PROPN
american_scientific_journal-1593	60	41	zone	zone	NOUN
american_scientific_journal-1593	60	42	.	.	PUNCT
american_scientific_journal-1593	61	1	1.2.1	1.2.1	NUM
american_scientific_journal-1593	61	2	.	.	PUNCT
american_scientific_journal-1593	61	3	specific	specific	ADJ
american_scientific_journal-1593	61	4	objectives	objective	NOUN
american_scientific_journal-1593	61	5	:	:	PUNCT
american_scientific_journal-1593	61	6	at	at	ADP
american_scientific_journal-1593	61	7	the	the	DET
american_scientific_journal-1593	61	8	end	end	NOUN
american_scientific_journal-1593	61	9	of	of	ADP
american_scientific_journal-1593	61	10	this	this	DET
american_scientific_journal-1593	61	11	research	research	NOUN
american_scientific_journal-1593	61	12	work	work	NOUN
american_scientific_journal-1593	61	13	,	,	PUNCT
american_scientific_journal-1593	61	14	the	the	DET
american_scientific_journal-1593	61	15	following	follow	VERB
american_scientific_journal-1593	61	16	specific	specific	ADJ
american_scientific_journal-1593	61	17	objectives	objective	NOUN
american_scientific_journal-1593	61	18	will	will	AUX
american_scientific_journal-1593	61	19	be	be	AUX
american_scientific_journal-1593	61	20	expected	expect	VERB
american_scientific_journal-1593	61	21	to	to	PART
american_scientific_journal-1593	61	22	be	be	AUX
american_scientific_journal-1593	61	23	realized	realize	VERB
american_scientific_journal-1593	61	24	.	.	PUNCT
american_scientific_journal-1593	62	1	these	these	PRON
american_scientific_journal-1593	62	2	are	be	AUX
american_scientific_journal-1593	62	3	;	;	PUNCT
american_scientific_journal-1593	62	4			VERB
american_scientific_journal-1593	62	5	to	to	PART
american_scientific_journal-1593	62	6	expose	expose	VERB
american_scientific_journal-1593	62	7	the	the	DET
american_scientific_journal-1593	62	8	level	level	NOUN
american_scientific_journal-1593	62	9	of	of	ADP
american_scientific_journal-1593	62	10	awareness	awareness	NOUN
american_scientific_journal-1593	62	11	of	of	ADP
american_scientific_journal-1593	62	12	tax	tax	NOUN
american_scientific_journal-1593	62	13	laws	law	NOUN
american_scientific_journal-1593	62	14	and	and	CCONJ
american_scientific_journal-1593	62	15	calculation	calculation	NOUN
american_scientific_journal-1593	62	16	techniques	technique	NOUN
american_scientific_journal-1593	62	17	by	by	ADP
american_scientific_journal-1593	62	18	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	62	19	of	of	ADP
american_scientific_journal-1593	62	20	wolaita	wolaita	PROPN
american_scientific_journal-1593	62	21	zone	zone	NOUN
american_scientific_journal-1593	62	22	.	.	PUNCT
american_scientific_journal-1593	63	1			VERB
american_scientific_journal-1593	63	2	to	to	PART
american_scientific_journal-1593	63	3	find	find	VERB
american_scientific_journal-1593	63	4	out	out	ADP
american_scientific_journal-1593	63	5	about	about	ADP
american_scientific_journal-1593	63	6	whether	whether	SCONJ
american_scientific_journal-1593	63	7	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	63	8	keep	keep	VERB
american_scientific_journal-1593	63	9	records	record	NOUN
american_scientific_journal-1593	63	10	of	of	ADP
american_scientific_journal-1593	63	11	the	the	DET
american_scientific_journal-1593	63	12	necessary	necessary	ADJ
american_scientific_journal-1593	63	13	documents	document	NOUN
american_scientific_journal-1593	63	14			VERB
american_scientific_journal-1593	63	15	to	to	PART
american_scientific_journal-1593	63	16	discover	discover	VERB
american_scientific_journal-1593	63	17	the	the	DET
american_scientific_journal-1593	63	18	quantity	quantity	NOUN
american_scientific_journal-1593	63	19	of	of	ADP
american_scientific_journal-1593	63	20	tax	tax	NOUN
american_scientific_journal-1593	63	21	payers	payer	NOUN
american_scientific_journal-1593	63	22	that	that	PRON
american_scientific_journal-1593	63	23	use	use	VERB
american_scientific_journal-1593	63	24	tax	tax	NOUN
american_scientific_journal-1593	63	25	professionals	professional	NOUN
american_scientific_journal-1593	63	26	to	to	PART
american_scientific_journal-1593	63	27	calculate	calculate	VERB
american_scientific_journal-1593	63	28	their	their	PRON
american_scientific_journal-1593	63	29	tax	tax	NOUN
american_scientific_journal-1593	63	30	liability	liability	NOUN
american_scientific_journal-1593	63	31			VERB
american_scientific_journal-1593	63	32	to	to	PART
american_scientific_journal-1593	63	33	examine	examine	VERB
american_scientific_journal-1593	63	34	the	the	DET
american_scientific_journal-1593	63	35	degree	degree	NOUN
american_scientific_journal-1593	63	36	of	of	ADP
american_scientific_journal-1593	63	37	applicability	applicability	NOUN
american_scientific_journal-1593	63	38	of	of	ADP
american_scientific_journal-1593	63	39	self	self	NOUN
american_scientific_journal-1593	63	40	assessment	assessment	NOUN
american_scientific_journal-1593	63	41	system	system	NOUN
american_scientific_journal-1593	63	42	in	in	ADP
american_scientific_journal-1593	63	43	wolaita	wolaita	PROPN
american_scientific_journal-1593	63	44	zone	zone	NOUN
american_scientific_journal-1593	63	45			VERB
american_scientific_journal-1593	63	46	to	to	PART
american_scientific_journal-1593	63	47	ascertain	ascertain	VERB
american_scientific_journal-1593	63	48	the	the	DET
american_scientific_journal-1593	63	49	challenges	challenge	NOUN
american_scientific_journal-1593	63	50	faced	face	VERB
american_scientific_journal-1593	63	51	by	by	ADP
american_scientific_journal-1593	63	52	tax	tax	NOUN
american_scientific_journal-1593	63	53	payers	payer	NOUN
american_scientific_journal-1593	63	54	in	in	ADP
american_scientific_journal-1593	63	55	implementing	implement	VERB
american_scientific_journal-1593	63	56	self	self	NOUN
american_scientific_journal-1593	63	57	assessment	assessment	NOUN
american_scientific_journal-1593	63	58	system	system	NOUN
american_scientific_journal-1593	63	59			VERB
american_scientific_journal-1593	63	60	to	to	PART
american_scientific_journal-1593	63	61	outline	outline	VERB
american_scientific_journal-1593	63	62	the	the	DET
american_scientific_journal-1593	63	63	effect	effect	NOUN
american_scientific_journal-1593	63	64	of	of	ADP
american_scientific_journal-1593	63	65	limitations	limitation	NOUN
american_scientific_journal-1593	63	66	of	of	ADP
american_scientific_journal-1593	63	67	implementing	implement	VERB
american_scientific_journal-1593	63	68	self	self	NOUN
american_scientific_journal-1593	63	69	assessment	assessment	NOUN
american_scientific_journal-1593	63	70	system	system	NOUN
american_scientific_journal-1593	63	71	on	on	ADP
american_scientific_journal-1593	63	72	the	the	DET
american_scientific_journal-1593	63	73	tax	tax	NOUN
american_scientific_journal-1593	63	74	compliance	compliance	NOUN
american_scientific_journal-1593	63	75	level	level	NOUN
american_scientific_journal-1593	63	76	of	of	ADP
american_scientific_journal-1593	63	77	tax	tax	NOUN
american_scientific_journal-1593	63	78	payers	payer	NOUN
american_scientific_journal-1593	63	79	.	.	PUNCT
american_scientific_journal-1593	64	1	1.3	1.3	NUM
american_scientific_journal-1593	64	2	research	research	NOUN
american_scientific_journal-1593	64	3	questions	question	NOUN
american_scientific_journal-1593	64	4	the	the	DET
american_scientific_journal-1593	64	5	most	most	ADV
american_scientific_journal-1593	64	6	important	important	ADJ
american_scientific_journal-1593	64	7	research	research	NOUN
american_scientific_journal-1593	64	8	questions	question	NOUN
american_scientific_journal-1593	64	9	that	that	PRON
american_scientific_journal-1593	64	10	our	our	PRON
american_scientific_journal-1593	64	11	project	project	NOUN
american_scientific_journal-1593	64	12	will	will	AUX
american_scientific_journal-1593	64	13	try	try	VERB
american_scientific_journal-1593	64	14	to	to	PART
american_scientific_journal-1593	64	15	answer	answer	VERB
american_scientific_journal-1593	64	16	are	be	AUX
american_scientific_journal-1593	64	17	:	:	PUNCT
american_scientific_journal-1593	64	18			ADJ
american_scientific_journal-1593	64	19	to	to	PART
american_scientific_journal-1593	64	20	what	what	DET
american_scientific_journal-1593	64	21	extent	extent	NOUN
american_scientific_journal-1593	64	22	is	be	AUX
american_scientific_journal-1593	64	23	self	self	NOUN
american_scientific_journal-1593	64	24	assessment	assessment	NOUN
american_scientific_journal-1593	64	25	applied	apply	VERB
american_scientific_journal-1593	64	26	in	in	ADP
american_scientific_journal-1593	64	27	wolaita	wolaita	PROPN
american_scientific_journal-1593	64	28	zone	zone	NOUN
american_scientific_journal-1593	64	29	?	?	PUNCT
american_scientific_journal-1593	65	1			VERB
american_scientific_journal-1593	65	2	do	do	AUX
american_scientific_journal-1593	65	3	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	65	4	have	have	VERB
american_scientific_journal-1593	65	5	enough	enough	ADJ
american_scientific_journal-1593	65	6	knowledge	knowledge	NOUN
american_scientific_journal-1593	65	7	to	to	PART
american_scientific_journal-1593	65	8	calculate	calculate	VERB
american_scientific_journal-1593	65	9	their	their	PRON
american_scientific_journal-1593	65	10	tax	tax	NOUN
american_scientific_journal-1593	65	11	liability	liability	NOUN
american_scientific_journal-1593	65	12	?	?	PUNCT
american_scientific_journal-1593	66	1			VERB
american_scientific_journal-1593	66	2	what	what	DET
american_scientific_journal-1593	66	3	portion	portion	NOUN
american_scientific_journal-1593	66	4	of	of	ADP
american_scientific_journal-1593	66	5	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	66	6	use	use	VERB
american_scientific_journal-1593	66	7	tax	tax	NOUN
american_scientific_journal-1593	66	8	professionals	professional	NOUN
american_scientific_journal-1593	66	9	to	to	PART
american_scientific_journal-1593	66	10	calculate	calculate	VERB
american_scientific_journal-1593	66	11	their	their	PRON
american_scientific_journal-1593	66	12	tax	tax	NOUN
american_scientific_journal-1593	66	13	liability	liability	NOUN
american_scientific_journal-1593	66	14	?	?	PUNCT
american_scientific_journal-1593	67	1			VERB
american_scientific_journal-1593	67	2	what	what	PRON
american_scientific_journal-1593	67	3	problems	problem	NOUN
american_scientific_journal-1593	67	4	do	do	VERB
american_scientific_journal-1593	67	5	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	67	6	face	face	VERB
american_scientific_journal-1593	67	7	while	while	SCONJ
american_scientific_journal-1593	67	8	determining	determine	VERB
american_scientific_journal-1593	67	9	their	their	PRON
american_scientific_journal-1593	67	10	tax	tax	NOUN
american_scientific_journal-1593	67	11	liability	liability	NOUN
american_scientific_journal-1593	67	12	based	base	VERB
american_scientific_journal-1593	67	13	on	on	ADP
american_scientific_journal-1593	67	14	self	self	NOUN
american_scientific_journal-1593	67	15	assessment	assessment	NOUN
american_scientific_journal-1593	67	16	system	system	NOUN
american_scientific_journal-1593	67	17	?	?	PUNCT
american_scientific_journal-1593	68	1			VERB
american_scientific_journal-1593	68	2	do	do	AUX
american_scientific_journal-1593	68	3	tax	tax	NOUN
american_scientific_journal-1593	68	4	payers	payer	NOUN
american_scientific_journal-1593	68	5	keep	keep	VERB
american_scientific_journal-1593	68	6	records	record	NOUN
american_scientific_journal-1593	68	7	of	of	ADP
american_scientific_journal-1593	68	8	the	the	DET
american_scientific_journal-1593	68	9	necessary	necessary	ADJ
american_scientific_journal-1593	68	10	documents	document	NOUN
american_scientific_journal-1593	68	11	and	and	CCONJ
american_scientific_journal-1593	68	12	invoices	invoice	NOUN
american_scientific_journal-1593	68	13	?	?	PUNCT
american_scientific_journal-1593	69	1			VERB
american_scientific_journal-1593	69	2	is	be	AUX
american_scientific_journal-1593	69	3	self	self	NOUN
american_scientific_journal-1593	69	4	assessment	assessment	NOUN
american_scientific_journal-1593	69	5	effective	effective	ADJ
american_scientific_journal-1593	69	6	in	in	ADP
american_scientific_journal-1593	69	7	minimizing	minimize	VERB
american_scientific_journal-1593	69	8	avoidance	avoidance	NOUN
american_scientific_journal-1593	69	9	and	and	CCONJ
american_scientific_journal-1593	69	10	evasion	evasion	NOUN
american_scientific_journal-1593	69	11	?	?	PUNCT
american_scientific_journal-1593	70	1			VERB
american_scientific_journal-1593	70	2	is	be	AUX
american_scientific_journal-1593	70	3	tax	tax	NOUN
american_scientific_journal-1593	70	4	compliance	compliance	NOUN
american_scientific_journal-1593	70	5	level	level	NOUN
american_scientific_journal-1593	70	6	of	of	ADP
american_scientific_journal-1593	70	7	wolaita	wolaita	NOUN
american_scientific_journal-1593	70	8	zone	zone	NOUN
american_scientific_journal-1593	70	9	improved	improve	VERB
american_scientific_journal-1593	70	10	by	by	ADP
american_scientific_journal-1593	70	11	using	use	VERB
american_scientific_journal-1593	70	12	self	self	NOUN
american_scientific_journal-1593	70	13	assessment	assessment	NOUN
american_scientific_journal-1593	70	14	method	method	NOUN
american_scientific_journal-1593	70	15	?	?	PUNCT
american_scientific_journal-1593	71	1	1.4	1.4	NUM
american_scientific_journal-1593	71	2	limitations	limitation	NOUN
american_scientific_journal-1593	71	3	of	of	ADP
american_scientific_journal-1593	71	4	the	the	DET
american_scientific_journal-1593	71	5	study	study	NOUN
american_scientific_journal-1593	71	6	the	the	DET
american_scientific_journal-1593	71	7	study	study	NOUN
american_scientific_journal-1593	71	8	was	be	AUX
american_scientific_journal-1593	71	9	designed	design	VERB
american_scientific_journal-1593	71	10	to	to	PART
american_scientific_journal-1593	71	11	cover	cover	VERB
american_scientific_journal-1593	71	12	333	333	NUM
american_scientific_journal-1593	71	13	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	71	14	respondents	respondent	NOUN
american_scientific_journal-1593	71	15	.	.	PUNCT
american_scientific_journal-1593	72	1	however	however	ADV
american_scientific_journal-1593	72	2	,	,	PUNCT
american_scientific_journal-1593	72	3	due	due	ADP
american_scientific_journal-1593	72	4	to	to	ADP
american_scientific_journal-1593	72	5	the	the	DET
american_scientific_journal-1593	72	6	unwillingness	unwillingness	NOUN
american_scientific_journal-1593	72	7	of	of	ADP
american_scientific_journal-1593	72	8	the	the	DET
american_scientific_journal-1593	72	9	respondents	respondent	NOUN
american_scientific_journal-1593	72	10	,	,	PUNCT
american_scientific_journal-1593	72	11	only	only	ADV
american_scientific_journal-1593	72	12	250	250	NUM
american_scientific_journal-1593	72	13	of	of	ADP
american_scientific_journal-1593	72	14	them	they	PRON
american_scientific_journal-1593	72	15	were	be	AUX
american_scientific_journal-1593	72	16	addressed	address	VERB
american_scientific_journal-1593	72	17	.	.	PUNCT
american_scientific_journal-1593	73	1	this	this	PRON
american_scientific_journal-1593	73	2	has	have	AUX
american_scientific_journal-1593	73	3	created	create	VERB
american_scientific_journal-1593	73	4	some	some	DET
american_scientific_journal-1593	73	5	inaccuracy	inaccuracy	NOUN
american_scientific_journal-1593	73	6	on	on	ADP
american_scientific_journal-1593	73	7	the	the	DET
american_scientific_journal-1593	73	8	representation	representation	NOUN
american_scientific_journal-1593	73	9	degree	degree	NOUN
american_scientific_journal-1593	73	10	of	of	ADP
american_scientific_journal-1593	73	11	the	the	DET
american_scientific_journal-1593	73	12	sample	sample	NOUN
american_scientific_journal-1593	73	13	taken	take	VERB
american_scientific_journal-1593	73	14	from	from	ADP
american_scientific_journal-1593	73	15	the	the	DET
american_scientific_journal-1593	73	16	voluntary	voluntary	ADJ
american_scientific_journal-1593	73	17	respondents	respondent	NOUN
american_scientific_journal-1593	73	18	.	.	PUNCT
american_scientific_journal-1593	74	1	2	2	X
american_scientific_journal-1593	74	2	.	.	X
american_scientific_journal-1593	74	3	materials	material	NOUN
american_scientific_journal-1593	74	4	and	and	CCONJ
american_scientific_journal-1593	74	5	methodology	methodology	NOUN
american_scientific_journal-1593	74	6	2.1	2.1	NUM
american_scientific_journal-1593	74	7	area	area	NOUN
american_scientific_journal-1593	74	8	of	of	ADP
american_scientific_journal-1593	74	9	study	study	NOUN
american_scientific_journal-1593	74	10	the	the	DET
american_scientific_journal-1593	74	11	study	study	NOUN
american_scientific_journal-1593	74	12	was	be	AUX
american_scientific_journal-1593	74	13	be	be	AUX
american_scientific_journal-1593	74	14	conducted	conduct	VERB
american_scientific_journal-1593	74	15	in	in	ADP
american_scientific_journal-1593	74	16	wolaita	wolaita	PROPN
american_scientific_journal-1593	74	17	zone	zone	NOUN
american_scientific_journal-1593	74	18	which	which	PRON
american_scientific_journal-1593	74	19	is	be	AUX
american_scientific_journal-1593	74	20	located	locate	VERB
american_scientific_journal-1593	74	21	in	in	ADP
american_scientific_journal-1593	74	22	snnp	snnp	NOUN
american_scientific_journal-1593	74	23	region	region	NOUN
american_scientific_journal-1593	74	24	of	of	ADP
american_scientific_journal-1593	74	25	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	74	26	.	.	PUNCT
american_scientific_journal-1593	75	1	the	the	DET
american_scientific_journal-1593	75	2	study	study	NOUN
american_scientific_journal-1593	75	3	area	area	NOUN
american_scientific_journal-1593	75	4	is	be	AUX
american_scientific_journal-1593	75	5	american	american	ADJ
american_scientific_journal-1593	75	6	scientific	scientific	ADJ
american_scientific_journal-1593	75	7	research	research	NOUN
american_scientific_journal-1593	75	8	journal	journal	NOUN
american_scientific_journal-1593	75	9	for	for	ADP
american_scientific_journal-1593	75	10	engineering	engineering	NOUN
american_scientific_journal-1593	75	11	,	,	PUNCT
american_scientific_journal-1593	75	12	technology	technology	NOUN
american_scientific_journal-1593	75	13	,	,	PUNCT
american_scientific_journal-1593	75	14	and	and	CCONJ
american_scientific_journal-1593	75	15	sciences	science	NOUN
american_scientific_journal-1593	75	16	(	(	PUNCT
american_scientific_journal-1593	75	17	asrjets	asrjet	NOUN
american_scientific_journal-1593	75	18	)	)	PUNCT
american_scientific_journal-1593	75	19	(	(	PUNCT
american_scientific_journal-1593	75	20	2016	2016	NUM
american_scientific_journal-1593	75	21	)	)	PUNCT
american_scientific_journal-1593	75	22	volume	volume	NOUN
american_scientific_journal-1593	75	23	20	20	NUM
american_scientific_journal-1593	75	24	,	,	PUNCT
american_scientific_journal-1593	75	25	no	no	DET
american_scientific_journal-1593	75	26	1	1	NUM
american_scientific_journal-1593	75	27	,	,	PUNCT
american_scientific_journal-1593	75	28	pp	pp	ADV
american_scientific_journal-1593	75	29	78	78	NUM
american_scientific_journal-1593	75	30	-	-	SYM
american_scientific_journal-1593	75	31	103	103	NUM
american_scientific_journal-1593	75	32	82	82	NUM
american_scientific_journal-1593	75	33	divided	divide	VERB
american_scientific_journal-1593	75	34	into	into	ADP
american_scientific_journal-1593	75	35	twelve	twelve	NUM
american_scientific_journal-1593	75	36	district	district	NOUN
american_scientific_journal-1593	75	37	administrations	administration	NOUN
american_scientific_journal-1593	75	38	and	and	CCONJ
american_scientific_journal-1593	75	39	three	three	NUM
american_scientific_journal-1593	75	40	town	town	NOUN
american_scientific_journal-1593	75	41	administrations	administration	NOUN
american_scientific_journal-1593	75	42	.	.	PUNCT
american_scientific_journal-1593	76	1	according	accord	VERB
american_scientific_journal-1593	76	2	to	to	ADP
american_scientific_journal-1593	76	3	a	a	DET
american_scientific_journal-1593	76	4	pre	pre	ADJ
american_scientific_journal-1593	76	5	-	-	ADJ
american_scientific_journal-1593	76	6	proposal	proposal	ADJ
american_scientific_journal-1593	76	7	survey	survey	NOUN
american_scientific_journal-1593	76	8	conducted	conduct	VERB
american_scientific_journal-1593	76	9	by	by	ADP
american_scientific_journal-1593	76	10	the	the	DET
american_scientific_journal-1593	76	11	research	research	NOUN
american_scientific_journal-1593	76	12	team	team	NOUN
american_scientific_journal-1593	76	13	,	,	PUNCT
american_scientific_journal-1593	76	14	around	around	ADP
american_scientific_journal-1593	76	15	1054	1054	NUM
american_scientific_journal-1593	76	16	category	category	NOUN
american_scientific_journal-1593	76	17	a	a	DET
american_scientific_journal-1593	76	18	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	76	19	,	,	PUNCT
american_scientific_journal-1593	76	20	arround1113	arround1113	PROPN
american_scientific_journal-1593	76	21	category	category	NOUN
american_scientific_journal-1593	76	22	b	b	NOUN
american_scientific_journal-1593	76	23	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	76	24	and	and	CCONJ
american_scientific_journal-1593	76	25	around	around	ADP
american_scientific_journal-1593	76	26	13138	13138	NUM
american_scientific_journal-1593	76	27	category	category	NOUN
american_scientific_journal-1593	76	28	c	c	NOUN
american_scientific_journal-1593	76	29	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	76	30	were	be	AUX
american_scientific_journal-1593	76	31	identified	identify	VERB
american_scientific_journal-1593	76	32	as	as	ADP
american_scientific_journal-1593	76	33	registered	register	VERB
american_scientific_journal-1593	76	34	by	by	ADP
american_scientific_journal-1593	76	35	the	the	DET
american_scientific_journal-1593	76	36	revenue	revenue	NOUN
american_scientific_journal-1593	76	37	bureau	bureau	NOUN
american_scientific_journal-1593	76	38	of	of	ADP
american_scientific_journal-1593	76	39	this	this	DET
american_scientific_journal-1593	76	40	zone	zone	NOUN
american_scientific_journal-1593	76	41	.	.	PUNCT
american_scientific_journal-1593	77	1	according	accord	VERB
american_scientific_journal-1593	77	2	to	to	ADP
american_scientific_journal-1593	77	3	the	the	DET
american_scientific_journal-1593	77	4	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	77	5	income	income	NOUN
american_scientific_journal-1593	77	6	tax	tax	NOUN
american_scientific_journal-1593	77	7	proclamation(fdre	proclamation(fdre	PROPN
american_scientific_journal-1593	77	8	proc.286/2002	proc.286/2002	NOUN
american_scientific_journal-1593	77	9	)	)	PUNCT
american_scientific_journal-1593	77	10	,	,	PUNCT
american_scientific_journal-1593	77	11	schedule	schedule	NOUN
american_scientific_journal-1593	77	12	b	b	PROPN
american_scientific_journal-1593	77	13	and	and	CCONJ
american_scientific_journal-1593	77	14	c	c	PROPN
american_scientific_journal-1593	77	15	tax	tax	NOUN
american_scientific_journal-1593	77	16	payers	payer	NOUN
american_scientific_journal-1593	77	17	shall	shall	AUX
american_scientific_journal-1593	77	18	declare	declare	VERB
american_scientific_journal-1593	77	19	their	their	PRON
american_scientific_journal-1593	77	20	tax	tax	NOUN
american_scientific_journal-1593	77	21	liability	liability	NOUN
american_scientific_journal-1593	77	22	by	by	ADP
american_scientific_journal-1593	77	23	themselves	themselves	PRON
american_scientific_journal-1593	77	24	.	.	PUNCT
american_scientific_journal-1593	78	1	among	among	ADP
american_scientific_journal-1593	78	2	schedule	schedule	NOUN
american_scientific_journal-1593	78	3	b	b	PROPN
american_scientific_journal-1593	78	4	and	and	CCONJ
american_scientific_journal-1593	78	5	c	c	PROPN
american_scientific_journal-1593	78	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	78	7	,	,	PUNCT
american_scientific_journal-1593	78	8	standard	standard	ADJ
american_scientific_journal-1593	78	9	assessment	assessment	NOUN
american_scientific_journal-1593	78	10	or	or	CCONJ
american_scientific_journal-1593	78	11	presumptive	presumptive	ADJ
american_scientific_journal-1593	78	12	taxation	taxation	NOUN
american_scientific_journal-1593	78	13	is	be	AUX
american_scientific_journal-1593	78	14	applicable	applicable	ADJ
american_scientific_journal-1593	78	15	for	for	ADP
american_scientific_journal-1593	78	16	category	category	NOUN
american_scientific_journal-1593	78	17	c	c	NOUN
american_scientific_journal-1593	78	18	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	78	19	.	.	PUNCT
american_scientific_journal-1593	79	1	these	these	DET
american_scientific_journal-1593	79	2	category	category	NOUN
american_scientific_journal-1593	79	3	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	79	4	are	be	AUX
american_scientific_journal-1593	79	5	not	not	PART
american_scientific_journal-1593	79	6	required	require	VERB
american_scientific_journal-1593	79	7	to	to	PART
american_scientific_journal-1593	79	8	declare	declare	VERB
american_scientific_journal-1593	79	9	their	their	PRON
american_scientific_journal-1593	79	10	tax	tax	NOUN
american_scientific_journal-1593	79	11	liabilities	liability	NOUN
american_scientific_journal-1593	79	12	by	by	ADP
american_scientific_journal-1593	79	13	themselves	themselves	PRON
american_scientific_journal-1593	79	14	.	.	PUNCT
american_scientific_journal-1593	80	1	hence	hence	ADV
american_scientific_journal-1593	80	2	,	,	PUNCT
american_scientific_journal-1593	80	3	self	self	NOUN
american_scientific_journal-1593	80	4	assessment	assessment	NOUN
american_scientific_journal-1593	80	5	system	system	NOUN
american_scientific_journal-1593	80	6	is	be	AUX
american_scientific_journal-1593	80	7	applicable	applicable	ADJ
american_scientific_journal-1593	80	8	for	for	ADP
american_scientific_journal-1593	80	9	category	category	NOUN
american_scientific_journal-1593	80	10	a	a	PRON
american_scientific_journal-1593	80	11	and	and	CCONJ
american_scientific_journal-1593	80	12	b	b	NOUN
american_scientific_journal-1593	80	13	tax	tax	NOUN
american_scientific_journal-1593	80	14	payers	payer	NOUN
american_scientific_journal-1593	80	15	only	only	ADV
american_scientific_journal-1593	80	16	.	.	PUNCT
american_scientific_journal-1593	81	1	therefore	therefore	ADV
american_scientific_journal-1593	81	2	,	,	PUNCT
american_scientific_journal-1593	81	3	the	the	DET
american_scientific_journal-1593	81	4	research	research	NOUN
american_scientific_journal-1593	81	5	had	have	AUX
american_scientific_journal-1593	81	6	targeted	target	VERB
american_scientific_journal-1593	81	7	only	only	ADV
american_scientific_journal-1593	81	8	these	these	DET
american_scientific_journal-1593	81	9	two	two	NUM
american_scientific_journal-1593	81	10	categories	category	NOUN
american_scientific_journal-1593	81	11	(	(	PUNCT
american_scientific_journal-1593	81	12	category	category	NOUN
american_scientific_journal-1593	81	13	a	a	NOUN
american_scientific_journal-1593	81	14	and	and	CCONJ
american_scientific_journal-1593	81	15	category	category	NOUN
american_scientific_journal-1593	81	16	b	b	NOUN
american_scientific_journal-1593	81	17	)	)	PUNCT
american_scientific_journal-1593	81	18	of	of	ADP
american_scientific_journal-1593	81	19	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	81	20	running	run	VERB
american_scientific_journal-1593	81	21	their	their	PRON
american_scientific_journal-1593	81	22	businesses	business	NOUN
american_scientific_journal-1593	81	23	in	in	ADP
american_scientific_journal-1593	81	24	wolaita	wolaita	PROPN
american_scientific_journal-1593	81	25	zone	zone	NOUN
american_scientific_journal-1593	81	26	.	.	PUNCT
american_scientific_journal-1593	82	1	2.2	2.2	NUM
american_scientific_journal-1593	82	2	study	study	NOUN
american_scientific_journal-1593	82	3	design	design	NOUN
american_scientific_journal-1593	82	4	the	the	DET
american_scientific_journal-1593	82	5	study	study	NOUN
american_scientific_journal-1593	82	6	has	have	AUX
american_scientific_journal-1593	82	7	been	be	AUX
american_scientific_journal-1593	82	8	conducted	conduct	VERB
american_scientific_journal-1593	82	9	based	base	VERB
american_scientific_journal-1593	82	10	on	on	ADP
american_scientific_journal-1593	82	11	primary	primary	ADJ
american_scientific_journal-1593	82	12	(	(	PUNCT
american_scientific_journal-1593	82	13	legislations	legislation	NOUN
american_scientific_journal-1593	82	14	,	,	PUNCT
american_scientific_journal-1593	82	15	count	count	NOUN
american_scientific_journal-1593	82	16	decisions	decision	NOUN
american_scientific_journal-1593	82	17	,	,	PUNCT
american_scientific_journal-1593	82	18	interview	interview	NOUN
american_scientific_journal-1593	82	19	,	,	PUNCT
american_scientific_journal-1593	82	20	questionnaires	questionnaire	NOUN
american_scientific_journal-1593	82	21	etc	etc	X
american_scientific_journal-1593	82	22	)	)	PUNCT
american_scientific_journal-1593	82	23	and	and	CCONJ
american_scientific_journal-1593	82	24	secondary	secondary	ADJ
american_scientific_journal-1593	82	25	data	datum	NOUN
american_scientific_journal-1593	82	26	(	(	PUNCT
american_scientific_journal-1593	82	27	books	book	NOUN
american_scientific_journal-1593	82	28	,	,	PUNCT
american_scientific_journal-1593	82	29	scholarly	scholarly	ADJ
american_scientific_journal-1593	82	30	articles	article	NOUN
american_scientific_journal-1593	82	31	,	,	PUNCT
american_scientific_journal-1593	82	32	reports	report	NOUN
american_scientific_journal-1593	82	33	and	and	CCONJ
american_scientific_journal-1593	82	34	websites	website	NOUN
american_scientific_journal-1593	82	35	)	)	PUNCT
american_scientific_journal-1593	82	36	data	datum	NOUN
american_scientific_journal-1593	82	37	sources	source	NOUN
american_scientific_journal-1593	82	38	.	.	PUNCT
american_scientific_journal-1593	83	1	to	to	PART
american_scientific_journal-1593	83	2	collect	collect	VERB
american_scientific_journal-1593	83	3	the	the	DET
american_scientific_journal-1593	83	4	primary	primary	ADJ
american_scientific_journal-1593	83	5	data	datum	NOUN
american_scientific_journal-1593	83	6	,	,	PUNCT
american_scientific_journal-1593	83	7	the	the	DET
american_scientific_journal-1593	83	8	team	team	NOUN
american_scientific_journal-1593	83	9	has	have	AUX
american_scientific_journal-1593	83	10	determined	determine	VERB
american_scientific_journal-1593	83	11	a	a	DET
american_scientific_journal-1593	83	12	reasonable	reasonable	ADJ
american_scientific_journal-1593	83	13	sample	sample	NOUN
american_scientific_journal-1593	83	14	size	size	NOUN
american_scientific_journal-1593	83	15	using	use	VERB
american_scientific_journal-1593	83	16	internationally	internationally	ADV
american_scientific_journal-1593	83	17	acceptable	acceptable	ADJ
american_scientific_journal-1593	83	18	formula	formula	NOUN
american_scientific_journal-1593	83	19	.	.	PUNCT
american_scientific_journal-1593	84	1	after	after	SCONJ
american_scientific_journal-1593	84	2	the	the	DET
american_scientific_journal-1593	84	3	data	data	NOUN
american_scientific_journal-1593	84	4	is	be	AUX
american_scientific_journal-1593	84	5	collected	collect	VERB
american_scientific_journal-1593	84	6	using	use	VERB
american_scientific_journal-1593	84	7	appropriate	appropriate	ADJ
american_scientific_journal-1593	84	8	techniques	technique	NOUN
american_scientific_journal-1593	84	9	,	,	PUNCT
american_scientific_journal-1593	84	10	the	the	DET
american_scientific_journal-1593	84	11	data	datum	NOUN
american_scientific_journal-1593	84	12	gathered	gather	VERB
american_scientific_journal-1593	84	13	was	be	AUX
american_scientific_journal-1593	84	14	processed	process	VERB
american_scientific_journal-1593	84	15	using	use	VERB
american_scientific_journal-1593	84	16	various	various	ADJ
american_scientific_journal-1593	84	17	processing	processing	NOUN
american_scientific_journal-1593	84	18	methods	method	NOUN
american_scientific_journal-1593	84	19	such	such	ADJ
american_scientific_journal-1593	84	20	as	as	ADP
american_scientific_journal-1593	84	21	classification	classification	NOUN
american_scientific_journal-1593	84	22	,	,	PUNCT
american_scientific_journal-1593	84	23	tabulation	tabulation	NOUN
american_scientific_journal-1593	84	24	analysis	analysis	NOUN
american_scientific_journal-1593	84	25	,	,	PUNCT
american_scientific_journal-1593	84	26	mean	mean	ADJ
american_scientific_journal-1593	84	27	and	and	CCONJ
american_scientific_journal-1593	84	28	average	average	ADJ
american_scientific_journal-1593	84	29	methods	method	NOUN
american_scientific_journal-1593	84	30	.	.	PUNCT
american_scientific_journal-1593	85	1	both	both	DET
american_scientific_journal-1593	85	2	quantitative	quantitative	ADJ
american_scientific_journal-1593	85	3	and	and	CCONJ
american_scientific_journal-1593	85	4	qualitative	qualitative	ADJ
american_scientific_journal-1593	85	5	methods	method	NOUN
american_scientific_journal-1593	85	6	of	of	ADP
american_scientific_journal-1593	85	7	analysis	analysis	NOUN
american_scientific_journal-1593	85	8	has	have	AUX
american_scientific_journal-1593	85	9	been	be	AUX
american_scientific_journal-1593	85	10	implemented	implement	VERB
american_scientific_journal-1593	85	11	to	to	PART
american_scientific_journal-1593	85	12	arrive	arrive	VERB
american_scientific_journal-1593	85	13	at	at	ADP
american_scientific_journal-1593	85	14	best	good	ADJ
american_scientific_journal-1593	85	15	conclusion	conclusion	NOUN
american_scientific_journal-1593	85	16	and	and	CCONJ
american_scientific_journal-1593	85	17	result	result	NOUN
american_scientific_journal-1593	85	18	.	.	PUNCT
american_scientific_journal-1593	86	1	based	base	VERB
american_scientific_journal-1593	86	2	on	on	ADP
american_scientific_journal-1593	86	3	the	the	DET
american_scientific_journal-1593	86	4	information	information	NOUN
american_scientific_journal-1593	86	5	obtained	obtain	VERB
american_scientific_journal-1593	86	6	from	from	ADP
american_scientific_journal-1593	86	7	wolaita	wolaita	PROPN
american_scientific_journal-1593	86	8	zone	zone	NOUN
american_scientific_journal-1593	86	9	comprising	comprise	VERB
american_scientific_journal-1593	86	10	twelve	twelve	NUM
american_scientific_journal-1593	86	11	district	district	NOUN
american_scientific_journal-1593	86	12	administrations	administration	NOUN
american_scientific_journal-1593	86	13	and	and	CCONJ
american_scientific_journal-1593	86	14	three	three	NUM
american_scientific_journal-1593	86	15	town	town	NOUN
american_scientific_journal-1593	86	16	administrations	administration	NOUN
american_scientific_journal-1593	86	17	,	,	PUNCT
american_scientific_journal-1593	86	18	the	the	DET
american_scientific_journal-1593	86	19	total	total	ADJ
american_scientific_journal-1593	86	20	businessmen	businessman	NOUN
american_scientific_journal-1593	86	21	registered	register	VERB
american_scientific_journal-1593	86	22	under	under	ADP
american_scientific_journal-1593	86	23	category	category	NOUN
american_scientific_journal-1593	86	24	a	a	PROPN
american_scientific_journal-1593	86	25	and	and	CCONJ
american_scientific_journal-1593	86	26	b	b	NOUN
american_scientific_journal-1593	86	27	is	be	AUX
american_scientific_journal-1593	86	28	2167	2167	NUM
american_scientific_journal-1593	86	29	.	.	PUNCT
american_scientific_journal-1593	87	1	from	from	ADP
american_scientific_journal-1593	87	2	this	this	DET
american_scientific_journal-1593	87	3	number	number	NOUN
american_scientific_journal-1593	87	4	about	about	ADP
american_scientific_journal-1593	87	5	1828	1828	NUM
american_scientific_journal-1593	87	6	of	of	ADP
american_scientific_journal-1593	87	7	them	they	PRON
american_scientific_journal-1593	87	8	which	which	PRON
american_scientific_journal-1593	87	9	means	mean	VERB
american_scientific_journal-1593	87	10	89	89	NUM
american_scientific_journal-1593	87	11	%	%	NOUN
american_scientific_journal-1593	87	12	of	of	ADP
american_scientific_journal-1593	87	13	the	the	DET
american_scientific_journal-1593	87	14	tax	tax	NOUN
american_scientific_journal-1593	87	15	payers	payer	NOUN
american_scientific_journal-1593	87	16	are	be	AUX
american_scientific_journal-1593	87	17	found	find	VERB
american_scientific_journal-1593	87	18	only	only	ADV
american_scientific_journal-1593	87	19	in	in	ADP
american_scientific_journal-1593	87	20	five	five	NUM
american_scientific_journal-1593	87	21	towns	town	NOUN
american_scientific_journal-1593	87	22	namely	namely	ADV
american_scientific_journal-1593	87	23	;	;	PUNCT
american_scientific_journal-1593	87	24	sodo	sodo	NOUN
american_scientific_journal-1593	87	25	,	,	PUNCT
american_scientific_journal-1593	87	26	areka	areka	NOUN
american_scientific_journal-1593	87	27	,	,	PUNCT
american_scientific_journal-1593	87	28	bodity	bodity	NOUN
american_scientific_journal-1593	87	29	,	,	PUNCT
american_scientific_journal-1593	87	30	humbo	humbo	NOUN
american_scientific_journal-1593	87	31	and	and	CCONJ
american_scientific_journal-1593	87	32	ofa	ofa	PROPN
american_scientific_journal-1593	87	33	towns	town	NOUN
american_scientific_journal-1593	87	34	.	.	PUNCT
american_scientific_journal-1593	88	1	therefore	therefore	ADV
american_scientific_journal-1593	88	2	,	,	PUNCT
american_scientific_journal-1593	88	3	i	i	PRON
american_scientific_journal-1593	88	4	had	have	AUX
american_scientific_journal-1593	88	5	selected	select	VERB
american_scientific_journal-1593	88	6	these	these	DET
american_scientific_journal-1593	88	7	five	five	NUM
american_scientific_journal-1593	88	8	towns	town	NOUN
american_scientific_journal-1593	88	9	as	as	ADP
american_scientific_journal-1593	88	10	representative	representative	ADJ
american_scientific_journal-1593	88	11	samples	sample	NOUN
american_scientific_journal-1593	88	12	.	.	PUNCT
american_scientific_journal-1593	89	1	the	the	DET
american_scientific_journal-1593	89	2	targeted	target	VERB
american_scientific_journal-1593	89	3	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	89	4	are	be	AUX
american_scientific_journal-1593	89	5	1828	1828	NUM
american_scientific_journal-1593	89	6	.	.	PUNCT
american_scientific_journal-1593	90	1	the	the	DET
american_scientific_journal-1593	90	2	sample	sample	NOUN
american_scientific_journal-1593	90	3	size	size	NOUN
american_scientific_journal-1593	90	4	calculation	calculation	NOUN
american_scientific_journal-1593	90	5	for	for	ADP
american_scientific_journal-1593	90	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	90	7	was	be	AUX
american_scientific_journal-1593	90	8	determined	determine	VERB
american_scientific_journal-1593	90	9	based	base	VERB
american_scientific_journal-1593	90	10	on	on	ADP
american_scientific_journal-1593	90	11	the	the	DET
american_scientific_journal-1593	90	12	cochran	cochran	NOUN
american_scientific_journal-1593	90	13	formula	formula	NOUN
american_scientific_journal-1593	90	14	of	of	ADP
american_scientific_journal-1593	90	15	sample	sample	NOUN
american_scientific_journal-1593	90	16	size	size	NOUN
american_scientific_journal-1593	90	17	determination	determination	NOUN
american_scientific_journal-1593	90	18	.	.	PUNCT
american_scientific_journal-1593	91	1	the	the	DET
american_scientific_journal-1593	91	2	formula	formula	NOUN
american_scientific_journal-1593	91	3	indicates	indicate	VERB
american_scientific_journal-1593	91	4	that	that	SCONJ
american_scientific_journal-1593	91	5	;	;	PUNCT
american_scientific_journal-1593	91	6	where	where	SCONJ
american_scientific_journal-1593	91	7	n=	n=	ADJ
american_scientific_journal-1593	91	8	adjusted	adjusted	ADJ
american_scientific_journal-1593	91	9	sample	sample	NOUN
american_scientific_journal-1593	91	10	size	size	NOUN
american_scientific_journal-1593	91	11	,	,	PUNCT
american_scientific_journal-1593	91	12	n=	n=	ADJ
american_scientific_journal-1593	91	13	population	population	NOUN
american_scientific_journal-1593	91	14	size	size	NOUN
american_scientific_journal-1593	91	15	,	,	PUNCT
american_scientific_journal-1593	91	16	no=	no=	ADJ
american_scientific_journal-1593	91	17	sample	sample	NOUN
american_scientific_journal-1593	91	18	size	size	NOUN
american_scientific_journal-1593	91	19	.	.	PUNCT
american_scientific_journal-1593	92	1	the	the	DET
american_scientific_journal-1593	92	2	use	use	NOUN
american_scientific_journal-1593	92	3	of	of	ADP
american_scientific_journal-1593	92	4	this	this	DET
american_scientific_journal-1593	92	5	formula	formula	NOUN
american_scientific_journal-1593	92	6	implied	imply	VERB
american_scientific_journal-1593	92	7	reading	reading	NOUN
american_scientific_journal-1593	92	8	from	from	ADP
american_scientific_journal-1593	92	9	the	the	DET
american_scientific_journal-1593	92	10	table	table	NOUN
american_scientific_journal-1593	92	11	of	of	ADP
american_scientific_journal-1593	92	12	sample	sample	NOUN
american_scientific_journal-1593	92	13	size	size	NOUN
american_scientific_journal-1593	92	14	determination	determination	NOUN
american_scientific_journal-1593	92	15	and	and	CCONJ
american_scientific_journal-1593	92	16	the	the	DET
american_scientific_journal-1593	92	17	researcher	researcher	NOUN
american_scientific_journal-1593	92	18	computed	compute	VERB
american_scientific_journal-1593	92	19	n0	n0	NUM
american_scientific_journal-1593	92	20	as	as	SCONJ
american_scientific_journal-1593	92	21	follows	follow	VERB
american_scientific_journal-1593	92	22	:	:	PUNCT
american_scientific_journal-1593	92	23	for	for	ADP
american_scientific_journal-1593	92	24	n	n	NOUN
american_scientific_journal-1593	92	25	=	=	SYM
american_scientific_journal-1593	92	26	3000	3000	NUM
american_scientific_journal-1593	92	27	,	,	PUNCT
american_scientific_journal-1593	92	28	n0	n0	X
american_scientific_journal-1593	92	29	=	=	SYM
american_scientific_journal-1593	92	30	97	97	NUM
american_scientific_journal-1593	92	31	,	,	PUNCT
american_scientific_journal-1593	92	32	for	for	ADP
american_scientific_journal-1593	92	33	n=2000	n=2000	PROPN
american_scientific_journal-1593	92	34	,	,	PUNCT
american_scientific_journal-1593	92	35	n0	n0	NOUN
american_scientific_journal-1593	92	36	=	=	SYM
american_scientific_journal-1593	92	37	95	95	NUM
american_scientific_journal-1593	92	38	,	,	PUNCT
american_scientific_journal-1593	92	39	for	for	ADP
american_scientific_journal-1593	92	40	n=	n=	ADJ
american_scientific_journal-1593	92	41	1828	1828	NUM
american_scientific_journal-1593	92	42	,	,	PUNCT
american_scientific_journal-1593	92	43	n0=	n0=	PROPN
american_scientific_journal-1593	92	44	x	x	SYM
american_scientific_journal-1593	92	45	3	3	X
american_scientific_journal-1593	92	46	.	.	X
american_scientific_journal-1593	92	47	literature	literature	PROPN
american_scientific_journal-1593	92	48	review	review	VERB
american_scientific_journal-1593	92	49	3.1	3.1	NUM
american_scientific_journal-1593	92	50	the	the	DET
american_scientific_journal-1593	92	51	approaches	approach	NOUN
american_scientific_journal-1593	92	52	to	to	ADP
american_scientific_journal-1593	92	53	tax	tax	NOUN
american_scientific_journal-1593	92	54	assessment	assessment	NOUN
american_scientific_journal-1593	92	55	income	income	NOUN
american_scientific_journal-1593	92	56	tax	tax	NOUN
american_scientific_journal-1593	92	57	has	have	AUX
american_scientific_journal-1593	92	58	traditionally	traditionally	ADV
american_scientific_journal-1593	92	59	been	be	AUX
american_scientific_journal-1593	92	60	assessed	assess	VERB
american_scientific_journal-1593	92	61	by	by	ADP
american_scientific_journal-1593	92	62	the	the	DET
american_scientific_journal-1593	92	63	tax	tax	NOUN
american_scientific_journal-1593	92	64	departments	department	NOUN
american_scientific_journal-1593	92	65	which	which	PRON
american_scientific_journal-1593	92	66	is	be	AUX
american_scientific_journal-1593	92	67	known	know	VERB
american_scientific_journal-1593	92	68	as	as	ADP
american_scientific_journal-1593	92	69	administrative	administrative	ADJ
american_scientific_journal-1593	92	70	assessment	assessment	NOUN
american_scientific_journal-1593	92	71	.	.	PUNCT
american_scientific_journal-1593	93	1	under	under	ADP
american_scientific_journal-1593	93	2	an	an	DET
american_scientific_journal-1593	93	3	administrative	administrative	ADJ
american_scientific_journal-1593	93	4	assessment	assessment	NOUN
american_scientific_journal-1593	93	5	system	system	NOUN
american_scientific_journal-1593	93	6	,	,	PUNCT
american_scientific_journal-1593	93	7	the	the	DET
american_scientific_journal-1593	93	8	onus	onus	NOUN
american_scientific_journal-1593	93	9	is	be	AUX
american_scientific_journal-1593	93	10	on	on	ADP
american_scientific_journal-1593	93	11	the	the	DET
american_scientific_journal-1593	93	12	tax	tax	NOUN
american_scientific_journal-1593	93	13	administration	administration	NOUN
american_scientific_journal-1593	93	14	to	to	PART
american_scientific_journal-1593	93	15	examine	examine	VERB
american_scientific_journal-1593	93	16	tax	tax	NOUN
american_scientific_journal-1593	93	17	returns	return	NOUN
american_scientific_journal-1593	93	18	and	and	CCONJ
american_scientific_journal-1593	93	19	american	american	ADJ
american_scientific_journal-1593	93	20	scientific	scientific	ADJ
american_scientific_journal-1593	93	21	research	research	NOUN
american_scientific_journal-1593	93	22	journal	journal	NOUN
american_scientific_journal-1593	93	23	for	for	ADP
american_scientific_journal-1593	93	24	engineering	engineering	NOUN
american_scientific_journal-1593	93	25	,	,	PUNCT
american_scientific_journal-1593	93	26	technology	technology	NOUN
american_scientific_journal-1593	93	27	,	,	PUNCT
american_scientific_journal-1593	93	28	and	and	CCONJ
american_scientific_journal-1593	93	29	sciences	science	NOUN
american_scientific_journal-1593	93	30	(	(	PUNCT
american_scientific_journal-1593	93	31	asrjets	asrjet	NOUN
american_scientific_journal-1593	93	32	)	)	PUNCT
american_scientific_journal-1593	93	33	(	(	PUNCT
american_scientific_journal-1593	93	34	2016	2016	NUM
american_scientific_journal-1593	93	35	)	)	PUNCT
american_scientific_journal-1593	93	36	volume	volume	NOUN
american_scientific_journal-1593	93	37	20	20	NUM
american_scientific_journal-1593	93	38	,	,	PUNCT
american_scientific_journal-1593	93	39	no	no	DET
american_scientific_journal-1593	93	40	1	1	NUM
american_scientific_journal-1593	93	41	,	,	PUNCT
american_scientific_journal-1593	93	42	pp	pp	ADV
american_scientific_journal-1593	93	43	78	78	NUM
american_scientific_journal-1593	93	44	-	-	SYM
american_scientific_journal-1593	93	45	103	103	NUM
american_scientific_journal-1593	93	46	83	83	NUM
american_scientific_journal-1593	93	47	financial	financial	ADJ
american_scientific_journal-1593	93	48	statements	statement	NOUN
american_scientific_journal-1593	93	49	,	,	PUNCT
american_scientific_journal-1593	93	50	calculate	calculate	VERB
american_scientific_journal-1593	93	51	the	the	DET
american_scientific_journal-1593	93	52	amount	amount	NOUN
american_scientific_journal-1593	93	53	of	of	ADP
american_scientific_journal-1593	93	54	tax	tax	NOUN
american_scientific_journal-1593	93	55	payable	payable	ADJ
american_scientific_journal-1593	93	56	,	,	PUNCT
american_scientific_journal-1593	93	57	and	and	CCONJ
american_scientific_journal-1593	93	58	notify	notify	VERB
american_scientific_journal-1593	93	59	the	the	DET
american_scientific_journal-1593	93	60	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	93	61	of	of	ADP
american_scientific_journal-1593	93	62	the	the	DET
american_scientific_journal-1593	93	63	tax	tax	NOUN
american_scientific_journal-1593	93	64	liability	liability	NOUN
american_scientific_journal-1593	93	65	in	in	ADP
american_scientific_journal-1593	93	66	[	[	X
american_scientific_journal-1593	93	67	3	3	NUM
american_scientific_journal-1593	93	68	]	]	PUNCT
american_scientific_journal-1593	93	69	.	.	PUNCT
american_scientific_journal-1593	94	1	under	under	ADP
american_scientific_journal-1593	94	2	administrative	administrative	ADJ
american_scientific_journal-1593	94	3	assessment	assessment	NOUN
american_scientific_journal-1593	94	4	,	,	PUNCT
american_scientific_journal-1593	94	5	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	94	6	are	be	AUX
american_scientific_journal-1593	94	7	only	only	ADV
american_scientific_journal-1593	94	8	required	require	VERB
american_scientific_journal-1593	94	9	to	to	PART
american_scientific_journal-1593	94	10	file	file	VERB
american_scientific_journal-1593	94	11	their	their	PRON
american_scientific_journal-1593	94	12	returns	return	NOUN
american_scientific_journal-1593	94	13	and	and	CCONJ
american_scientific_journal-1593	94	14	report	report	VERB
american_scientific_journal-1593	94	15	their	their	PRON
american_scientific_journal-1593	94	16	incomes	income	NOUN
american_scientific_journal-1593	94	17	that	that	PRON
american_scientific_journal-1593	94	18	were	be	AUX
american_scientific_journal-1593	94	19	assessable	assessable	ADJ
american_scientific_journal-1593	94	20	to	to	ADP
american_scientific_journal-1593	94	21	tax	tax	NOUN
american_scientific_journal-1593	94	22	.	.	PUNCT
american_scientific_journal-1593	95	1	tax	tax	NOUN
american_scientific_journal-1593	95	2	collecting	collecting	NOUN
american_scientific_journal-1593	95	3	authority	authority	NOUN
american_scientific_journal-1593	95	4	has	have	VERB
american_scientific_journal-1593	95	5	the	the	DET
american_scientific_journal-1593	95	6	mandate	mandate	NOUN
american_scientific_journal-1593	95	7	to	to	PART
american_scientific_journal-1593	95	8	assess	assess	VERB
american_scientific_journal-1593	95	9	the	the	DET
american_scientific_journal-1593	95	10	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	95	11	tax	tax	NOUN
american_scientific_journal-1593	95	12	liability	liability	NOUN
american_scientific_journal-1593	95	13	and	and	CCONJ
american_scientific_journal-1593	95	14	issue	issue	NOUN
american_scientific_journal-1593	95	15	notice	notice	NOUN
american_scientific_journal-1593	95	16	of	of	ADP
american_scientific_journal-1593	95	17	assessment	assessment	NOUN
american_scientific_journal-1593	95	18	based	base	VERB
american_scientific_journal-1593	95	19	on	on	ADP
american_scientific_journal-1593	95	20	which	which	PRON
american_scientific_journal-1593	95	21	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	95	22	will	will	AUX
american_scientific_journal-1593	95	23	be	be	AUX
american_scientific_journal-1593	95	24	obliged	oblige	VERB
american_scientific_journal-1593	95	25	to	to	PART
american_scientific_journal-1593	95	26	pay	pay	VERB
american_scientific_journal-1593	95	27	the	the	DET
american_scientific_journal-1593	95	28	required	require	VERB
american_scientific_journal-1593	95	29	amount	amount	NOUN
american_scientific_journal-1593	95	30	in	in	ADP
american_scientific_journal-1593	95	31	[	[	X
american_scientific_journal-1593	95	32	3	3	X
american_scientific_journal-1593	95	33	]	]	X
american_scientific_journal-1593	95	34	key	key	ADJ
american_scientific_journal-1593	95	35	features	feature	NOUN
american_scientific_journal-1593	95	36	of	of	ADP
american_scientific_journal-1593	95	37	the	the	DET
american_scientific_journal-1593	95	38	administrative	administrative	ADJ
american_scientific_journal-1593	95	39	assessment	assessment	NOUN
american_scientific_journal-1593	95	40	system	system	NOUN
american_scientific_journal-1593	95	41	are	be	AUX
american_scientific_journal-1593	95	42	in	in	ADP
american_scientific_journal-1593	95	43	[	[	X
american_scientific_journal-1593	95	44	3	3	NUM
american_scientific_journal-1593	95	45	]	]	NOUN
american_scientific_journal-1593	95	46	:	:	PUNCT
american_scientific_journal-1593	95	47			ADJ
american_scientific_journal-1593	95	48	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	95	49	report	report	VERB
american_scientific_journal-1593	95	50	on	on	ADP
american_scientific_journal-1593	95	51	their	their	PRON
american_scientific_journal-1593	95	52	activities	activity	NOUN
american_scientific_journal-1593	95	53	on	on	ADP
american_scientific_journal-1593	95	54	an	an	DET
american_scientific_journal-1593	95	55	annual	annual	ADJ
american_scientific_journal-1593	95	56	basis	basis	NOUN
american_scientific_journal-1593	95	57	.	.	PUNCT
american_scientific_journal-1593	96	1			ADJ
american_scientific_journal-1593	96	2	reporting	reporting	NOUN
american_scientific_journal-1593	96	3	consists	consist	VERB
american_scientific_journal-1593	96	4	of	of	ADP
american_scientific_journal-1593	96	5	completion	completion	NOUN
american_scientific_journal-1593	96	6	of	of	ADP
american_scientific_journal-1593	96	7	a	a	DET
american_scientific_journal-1593	96	8	tax	tax	NOUN
american_scientific_journal-1593	96	9	return	return	NOUN
american_scientific_journal-1593	96	10	and	and	CCONJ
american_scientific_journal-1593	96	11	filing	file	VERB
american_scientific_journal-1593	96	12	financial	financial	ADJ
american_scientific_journal-1593	96	13	statements	statement	NOUN
american_scientific_journal-1593	96	14	,	,	PUNCT
american_scientific_journal-1593	96	15	and	and	CCONJ
american_scientific_journal-1593	96	16	other	other	ADJ
american_scientific_journal-1593	96	17	supporting	support	VERB
american_scientific_journal-1593	96	18	information	information	NOUN
american_scientific_journal-1593	96	19	to	to	ADP
american_scientific_journal-1593	96	20	the	the	DET
american_scientific_journal-1593	96	21	tax	tax	NOUN
american_scientific_journal-1593	96	22	administration	administration	NOUN
american_scientific_journal-1593	96	23	.	.	PUNCT
american_scientific_journal-1593	97	1			VERB
american_scientific_journal-1593	97	2	tax	tax	NOUN
american_scientific_journal-1593	97	3	returns	return	NOUN
american_scientific_journal-1593	97	4	and	and	CCONJ
american_scientific_journal-1593	97	5	the	the	DET
american_scientific_journal-1593	97	6	supporting	support	VERB
american_scientific_journal-1593	97	7	financial	financial	ADJ
american_scientific_journal-1593	97	8	statements	statement	NOUN
american_scientific_journal-1593	97	9	are	be	AUX
american_scientific_journal-1593	97	10	reviewed	review	VERB
american_scientific_journal-1593	97	11	and	and	CCONJ
american_scientific_journal-1593	97	12	verified	verify	VERB
american_scientific_journal-1593	97	13	by	by	ADP
american_scientific_journal-1593	97	14	tax	tax	NOUN
american_scientific_journal-1593	97	15	officials	official	NOUN
american_scientific_journal-1593	97	16	.	.	PUNCT
american_scientific_journal-1593	98	1			VERB
american_scientific_journal-1593	98	2	the	the	DET
american_scientific_journal-1593	98	3	tax	tax	NOUN
american_scientific_journal-1593	98	4	administration	administration	NOUN
american_scientific_journal-1593	98	5	makes	make	VERB
american_scientific_journal-1593	98	6	the	the	DET
american_scientific_journal-1593	98	7	decision	decision	NOUN
american_scientific_journal-1593	98	8	on	on	ADP
american_scientific_journal-1593	98	9	the	the	DET
american_scientific_journal-1593	98	10	tax	tax	NOUN
american_scientific_journal-1593	98	11	liability	liability	NOUN
american_scientific_journal-1593	98	12	and	and	CCONJ
american_scientific_journal-1593	98	13	informs	inform	VERB
american_scientific_journal-1593	98	14	the	the	DET
american_scientific_journal-1593	98	15	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	98	16	of	of	ADP
american_scientific_journal-1593	98	17	what	what	PRON
american_scientific_journal-1593	98	18	to	to	PART
american_scientific_journal-1593	98	19	pay	pay	VERB
american_scientific_journal-1593	98	20	,	,	PUNCT
american_scientific_journal-1593	98	21	typically	typically	ADV
american_scientific_journal-1593	98	22	through	through	ADP
american_scientific_journal-1593	98	23	a	a	DET
american_scientific_journal-1593	98	24	notice	notice	NOUN
american_scientific_journal-1593	98	25	of	of	ADP
american_scientific_journal-1593	98	26	assessment	assessment	NOUN
american_scientific_journal-1593	98	27	.	.	PUNCT
american_scientific_journal-1593	99	1			VERB
american_scientific_journal-1593	99	2	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	99	3	pay	pay	VERB
american_scientific_journal-1593	99	4	the	the	DET
american_scientific_journal-1593	99	5	tax	tax	NOUN
american_scientific_journal-1593	99	6	due	due	ADJ
american_scientific_journal-1593	99	7	or	or	CCONJ
american_scientific_journal-1593	99	8	object	object	VERB
american_scientific_journal-1593	99	9	to	to	ADP
american_scientific_journal-1593	99	10	the	the	DET
american_scientific_journal-1593	99	11	assessment	assessment	NOUN
american_scientific_journal-1593	99	12	.	.	PUNCT
american_scientific_journal-1593	100	1			VERB
american_scientific_journal-1593	100	2	the	the	DET
american_scientific_journal-1593	100	3	tax	tax	NOUN
american_scientific_journal-1593	100	4	administration	administration	NOUN
american_scientific_journal-1593	100	5	reconciles	reconcile	VERB
american_scientific_journal-1593	100	6	assessment	assessment	NOUN
american_scientific_journal-1593	100	7	notices	notice	NOUN
american_scientific_journal-1593	100	8	and	and	CCONJ
american_scientific_journal-1593	100	9	payments	payment	NOUN
american_scientific_journal-1593	100	10	.	.	PUNCT
american_scientific_journal-1593	101	1	however	however	ADV
american_scientific_journal-1593	101	2	,	,	PUNCT
american_scientific_journal-1593	101	3	administrative	administrative	ADJ
american_scientific_journal-1593	101	4	assessment	assessment	NOUN
american_scientific_journal-1593	101	5	systems	system	NOUN
american_scientific_journal-1593	101	6	are	be	AUX
american_scientific_journal-1593	101	7	said	say	VERB
american_scientific_journal-1593	101	8	to	to	PART
american_scientific_journal-1593	101	9	have	have	AUX
american_scientific_journal-1593	101	10	been	be	AUX
american_scientific_journal-1593	101	11	resource	resource	NOUN
american_scientific_journal-1593	101	12	-	-	PUNCT
american_scientific_journal-1593	101	13	intensive	intensive	ADJ
american_scientific_journal-1593	101	14	and	and	CCONJ
american_scientific_journal-1593	101	15	tend	tend	VERB
american_scientific_journal-1593	101	16	to	to	PART
american_scientific_journal-1593	101	17	be	be	AUX
american_scientific_journal-1593	101	18	ineffective	ineffective	ADJ
american_scientific_journal-1593	101	19	.	.	PUNCT
american_scientific_journal-1593	102	1	it	it	PRON
american_scientific_journal-1593	102	2	was	be	AUX
american_scientific_journal-1593	102	3	considered	consider	VERB
american_scientific_journal-1593	102	4	by	by	ADP
american_scientific_journal-1593	102	5	many	many	ADJ
american_scientific_journal-1593	102	6	jurisdictions	jurisdiction	NOUN
american_scientific_journal-1593	102	7	as	as	ADP
american_scientific_journal-1593	102	8	costly	costly	ADJ
american_scientific_journal-1593	102	9	,	,	PUNCT
american_scientific_journal-1593	102	10	inefficient	inefficient	ADJ
american_scientific_journal-1593	102	11	and	and	CCONJ
american_scientific_journal-1593	102	12	complex	complex	ADJ
american_scientific_journal-1593	102	13	to	to	PART
american_scientific_journal-1593	102	14	administer	administer	VERB
american_scientific_journal-1593	102	15	since	since	SCONJ
american_scientific_journal-1593	102	16	it	it	PRON
american_scientific_journal-1593	102	17	imposes	impose	VERB
american_scientific_journal-1593	102	18	much	much	ADJ
american_scientific_journal-1593	102	19	burden	burden	NOUN
american_scientific_journal-1593	102	20	on	on	ADP
american_scientific_journal-1593	102	21	tax	tax	NOUN
american_scientific_journal-1593	102	22	administrators	administrator	NOUN
american_scientific_journal-1593	102	23	.	.	PUNCT
american_scientific_journal-1593	103	1	as	as	ADP
american_scientific_journal-1593	103	2	a	a	DET
american_scientific_journal-1593	103	3	result	result	NOUN
american_scientific_journal-1593	103	4	of	of	ADP
american_scientific_journal-1593	103	5	its	its	PRON
american_scientific_journal-1593	103	6	drawbacks	drawback	NOUN
american_scientific_journal-1593	103	7	and	and	CCONJ
american_scientific_journal-1593	103	8	challenges	challenge	VERB
american_scientific_journal-1593	103	9	various	various	ADJ
american_scientific_journal-1593	103	10	countries	country	NOUN
american_scientific_journal-1593	103	11	abandoned	abandon	VERB
american_scientific_journal-1593	103	12	the	the	DET
american_scientific_journal-1593	103	13	administrative	administrative	ADJ
american_scientific_journal-1593	103	14	assessment	assessment	NOUN
american_scientific_journal-1593	103	15	system	system	NOUN
american_scientific_journal-1593	103	16	and	and	CCONJ
american_scientific_journal-1593	103	17	sought	seek	VERB
american_scientific_journal-1593	103	18	for	for	ADP
american_scientific_journal-1593	103	19	another	another	DET
american_scientific_journal-1593	103	20	alternative	alternative	ADJ
american_scientific_journal-1593	103	21	system	system	NOUN
american_scientific_journal-1593	103	22	of	of	ADP
american_scientific_journal-1593	103	23	tax	tax	NOUN
american_scientific_journal-1593	103	24	assessment	assessment	NOUN
american_scientific_journal-1593	103	25	.	.	PUNCT
american_scientific_journal-1593	104	1	self	self	NOUN
american_scientific_journal-1593	104	2	-	-	PUNCT
american_scientific_journal-1593	104	3	assessment	assessment	NOUN
american_scientific_journal-1593	104	4	refers	refer	VERB
american_scientific_journal-1593	104	5	to	to	ADP
american_scientific_journal-1593	104	6	an	an	DET
american_scientific_journal-1593	104	7	assessment	assessment	NOUN
american_scientific_journal-1593	104	8	procedure	procedure	NOUN
american_scientific_journal-1593	104	9	based	base	VERB
american_scientific_journal-1593	104	10	on	on	ADP
american_scientific_journal-1593	104	11	the	the	DET
american_scientific_journal-1593	104	12	assumption	assumption	NOUN
american_scientific_journal-1593	104	13	that	that	SCONJ
american_scientific_journal-1593	104	14	all	all	DET
american_scientific_journal-1593	104	15	information	information	NOUN
american_scientific_journal-1593	104	16	reported	report	VERB
american_scientific_journal-1593	104	17	by	by	ADP
american_scientific_journal-1593	104	18	the	the	DET
american_scientific_journal-1593	104	19	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	104	20	is	be	AUX
american_scientific_journal-1593	104	21	correct	correct	ADJ
american_scientific_journal-1593	104	22	and	and	CCONJ
american_scientific_journal-1593	104	23	need	need	AUX
american_scientific_journal-1593	104	24	not	not	PART
american_scientific_journal-1593	104	25	be	be	AUX
american_scientific_journal-1593	104	26	checked	check	VERB
american_scientific_journal-1593	104	27	by	by	ADP
american_scientific_journal-1593	104	28	the	the	DET
american_scientific_journal-1593	104	29	inland	inland	ADJ
american_scientific_journal-1593	104	30	revenue	revenue	NOUN
american_scientific_journal-1593	104	31	officers	officer	NOUN
american_scientific_journal-1593	104	32	.	.	PUNCT
american_scientific_journal-1593	105	1	it	it	PRON
american_scientific_journal-1593	105	2	refers	refer	VERB
american_scientific_journal-1593	105	3	to	to	ADP
american_scientific_journal-1593	105	4	a	a	DET
american_scientific_journal-1593	105	5	system	system	NOUN
american_scientific_journal-1593	105	6	whereby	whereby	SCONJ
american_scientific_journal-1593	105	7	the	the	DET
american_scientific_journal-1593	105	8	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	105	9	has	have	VERB
american_scientific_journal-1593	105	10	to	to	PART
american_scientific_journal-1593	105	11	be	be	AUX
american_scientific_journal-1593	105	12	more	more	ADV
american_scientific_journal-1593	105	13	responsible	responsible	ADJ
american_scientific_journal-1593	105	14	in	in	ADP
american_scientific_journal-1593	105	15	ensuring	ensure	VERB
american_scientific_journal-1593	105	16	that	that	SCONJ
american_scientific_journal-1593	105	17	the	the	DET
american_scientific_journal-1593	105	18	correct	correct	ADJ
american_scientific_journal-1593	105	19	information	information	NOUN
american_scientific_journal-1593	105	20	is	be	AUX
american_scientific_journal-1593	105	21	provided	provide	VERB
american_scientific_journal-1593	105	22	in	in	ADP
american_scientific_journal-1593	105	23	the	the	DET
american_scientific_journal-1593	105	24	income	income	NOUN
american_scientific_journal-1593	105	25	tax	tax	NOUN
american_scientific_journal-1593	105	26	form	form	NOUN
american_scientific_journal-1593	105	27	and	and	CCONJ
american_scientific_journal-1593	105	28	the	the	DET
american_scientific_journal-1593	105	29	inland	inland	ADJ
american_scientific_journal-1593	105	30	revenue	revenue	NOUN
american_scientific_journal-1593	105	31	accepts	accept	VERB
american_scientific_journal-1593	105	32	it	it	PRON
american_scientific_journal-1593	105	33	in	in	ADP
american_scientific_journal-1593	105	34	full	full	ADJ
american_scientific_journal-1593	105	35	trust	trust	NOUN
american_scientific_journal-1593	105	36	that	that	SCONJ
american_scientific_journal-1593	105	37	the	the	DET
american_scientific_journal-1593	105	38	content	content	NOUN
american_scientific_journal-1593	105	39	is	be	AUX
american_scientific_journal-1593	105	40	correct	correct	ADJ
american_scientific_journal-1593	105	41	and	and	CCONJ
american_scientific_journal-1593	105	42	true	true	ADJ
american_scientific_journal-1593	105	43	according	accord	VERB
american_scientific_journal-1593	105	44	to	to	ADP
american_scientific_journal-1593	105	45	author	author	NOUN
american_scientific_journal-1593	105	46	in	in	ADP
american_scientific_journal-1593	105	47	[	[	X
american_scientific_journal-1593	105	48	5	5	NUM
american_scientific_journal-1593	105	49	]	]	PUNCT
american_scientific_journal-1593	105	50	.	.	PUNCT
american_scientific_journal-1593	106	1	the	the	DET
american_scientific_journal-1593	106	2	form	form	NOUN
american_scientific_journal-1593	106	3	is	be	AUX
american_scientific_journal-1593	106	4	unquestionalably	unquestionalably	ADV
american_scientific_journal-1593	106	5	accepted	accept	VERB
american_scientific_journal-1593	106	6	by	by	ADP
american_scientific_journal-1593	106	7	the	the	DET
american_scientific_journal-1593	106	8	inland	inland	ADJ
american_scientific_journal-1593	106	9	revenue	revenue	NOUN
american_scientific_journal-1593	106	10	unless	unless	SCONJ
american_scientific_journal-1593	106	11	when	when	SCONJ
american_scientific_journal-1593	106	12	there	there	PRON
american_scientific_journal-1593	106	13	is	be	VERB
american_scientific_journal-1593	106	14	doubt	doubt	NOUN
american_scientific_journal-1593	106	15	as	as	ADP
american_scientific_journal-1593	106	16	to	to	ADP
american_scientific_journal-1593	106	17	the	the	DET
american_scientific_journal-1593	106	18	authenticity	authenticity	NOUN
american_scientific_journal-1593	106	19	of	of	ADP
american_scientific_journal-1593	106	20	the	the	DET
american_scientific_journal-1593	106	21	information	information	NOUN
american_scientific_journal-1593	106	22	given	give	VERB
american_scientific_journal-1593	106	23	author	author	NOUN
american_scientific_journal-1593	106	24	in	in	ADP
american_scientific_journal-1593	106	25	[	[	X
american_scientific_journal-1593	106	26	6	6	NUM
american_scientific_journal-1593	106	27	]	]	PUNCT
american_scientific_journal-1593	106	28	.	.	PUNCT
american_scientific_journal-1593	107	1	sa	sa	PROPN
american_scientific_journal-1593	107	2	can	can	AUX
american_scientific_journal-1593	107	3	be	be	AUX
american_scientific_journal-1593	107	4	defined	define	VERB
american_scientific_journal-1593	107	5	as	as	ADP
american_scientific_journal-1593	107	6	'	'	PUNCT
american_scientific_journal-1593	107	7	a	a	DET
american_scientific_journal-1593	107	8	do	do	AUX
american_scientific_journal-1593	107	9	it	it	PRON
american_scientific_journal-1593	107	10	'	'	PUNCT
american_scientific_journal-1593	107	11	it	it	PRON
american_scientific_journal-1593	107	12	yourself	yourself	PRON
american_scientific_journal-1593	107	13	whereby	whereby	SCONJ
american_scientific_journal-1593	107	14	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	107	15	are	be	AUX
american_scientific_journal-1593	107	16	required	require	VERB
american_scientific_journal-1593	107	17	to	to	PART
american_scientific_journal-1593	107	18	file	file	VERB
american_scientific_journal-1593	107	19	their	their	PRON
american_scientific_journal-1593	107	20	tax	tax	NOUN
american_scientific_journal-1593	107	21	returns	return	NOUN
american_scientific_journal-1593	107	22	,	,	PUNCT
american_scientific_journal-1593	107	23	reporting	report	VERB
american_scientific_journal-1593	107	24	their	their	PRON
american_scientific_journal-1593	107	25	respective	respective	ADJ
american_scientific_journal-1593	107	26	income	income	NOUN
american_scientific_journal-1593	107	27	that	that	PRON
american_scientific_journal-1593	107	28	is	be	AUX
american_scientific_journal-1593	107	29	assessable	assessable	ADJ
american_scientific_journal-1593	107	30	to	to	ADP
american_scientific_journal-1593	107	31	tax	tax	NOUN
american_scientific_journal-1593	107	32	and	and	CCONJ
american_scientific_journal-1593	107	33	determining	determine	VERB
american_scientific_journal-1593	107	34	their	their	PRON
american_scientific_journal-1593	107	35	respective	respective	ADJ
american_scientific_journal-1593	107	36	tax	tax	NOUN
american_scientific_journal-1593	107	37	liabilities	liability	NOUN
american_scientific_journal-1593	107	38	on	on	ADP
american_scientific_journal-1593	107	39	the	the	DET
american_scientific_journal-1593	107	40	basis	basis	NOUN
american_scientific_journal-1593	107	41	of	of	ADP
american_scientific_journal-1593	107	42	their	their	PRON
american_scientific_journal-1593	107	43	tax	tax	NOUN
american_scientific_journal-1593	107	44	returns	return	NOUN
american_scientific_journal-1593	107	45	author	author	NOUN
american_scientific_journal-1593	107	46	in	in	ADP
american_scientific_journal-1593	107	47	[	[	X
american_scientific_journal-1593	107	48	7	7	NUM
american_scientific_journal-1593	107	49	]	]	PUNCT
american_scientific_journal-1593	107	50	.	.	PUNCT
american_scientific_journal-1593	108	1	under	under	ADP
american_scientific_journal-1593	108	2	sa	sa	ADP
american_scientific_journal-1593	108	3	the	the	DET
american_scientific_journal-1593	108	4	onus	onus	NOUN
american_scientific_journal-1593	108	5	is	be	AUX
american_scientific_journal-1593	108	6	on	on	ADP
american_scientific_journal-1593	108	7	the	the	DET
american_scientific_journal-1593	108	8	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	108	9	to	to	PART
american_scientific_journal-1593	108	10	understand	understand	VERB
american_scientific_journal-1593	108	11	,	,	PUNCT
american_scientific_journal-1593	108	12	interpret	interpret	VERB
american_scientific_journal-1593	108	13	and	and	CCONJ
american_scientific_journal-1593	108	14	apply	apply	VERB
american_scientific_journal-1593	108	15	the	the	DET
american_scientific_journal-1593	108	16	laws	law	NOUN
american_scientific_journal-1593	108	17	to	to	ADP
american_scientific_journal-1593	108	18	their	their	PRON
american_scientific_journal-1593	108	19	circumstances	circumstance	NOUN
american_scientific_journal-1593	108	20	.	.	PUNCT
american_scientific_journal-1593	109	1	several	several	ADJ
american_scientific_journal-1593	109	2	tax	tax	NOUN
american_scientific_journal-1593	109	3	administrations	administration	NOUN
american_scientific_journal-1593	109	4	in	in	ADP
american_scientific_journal-1593	109	5	both	both	CCONJ
american_scientific_journal-1593	109	6	advanced	advanced	ADJ
american_scientific_journal-1593	109	7	and	and	CCONJ
american_scientific_journal-1593	109	8	developing	develop	VERB
american_scientific_journal-1593	109	9	countries	country	NOUN
american_scientific_journal-1593	109	10	have	have	AUX
american_scientific_journal-1593	109	11	adopted	adopt	VERB
american_scientific_journal-1593	109	12	a	a	DET
american_scientific_journal-1593	109	13	self	self	NOUN
american_scientific_journal-1593	109	14	assessment	assessment	NOUN
american_scientific_journal-1593	109	15	system	system	NOUN
american_scientific_journal-1593	109	16	for	for	ADP
american_scientific_journal-1593	109	17	tax	tax	NOUN
american_scientific_journal-1593	109	18	filing	filing	NOUN
american_scientific_journal-1593	109	19	purposes	purpose	NOUN
american_scientific_journal-1593	109	20	.	.	PUNCT
american_scientific_journal-1593	110	1	internationally	internationally	ADV
american_scientific_journal-1593	110	2	,	,	PUNCT
american_scientific_journal-1593	110	3	there	there	PRON
american_scientific_journal-1593	110	4	has	have	AUX
american_scientific_journal-1593	110	5	been	be	AUX
american_scientific_journal-1593	110	6	a	a	DET
american_scientific_journal-1593	110	7	steady	steady	ADJ
american_scientific_journal-1593	110	8	movement	movement	NOUN
american_scientific_journal-1593	110	9	towards	towards	ADP
american_scientific_journal-1593	110	10	self	self	NOUN
american_scientific_journal-1593	110	11	-	-	PUNCT
american_scientific_journal-1593	110	12	assessment	assessment	NOUN
american_scientific_journal-1593	110	13	and	and	CCONJ
american_scientific_journal-1593	110	14	away	away	ADV
american_scientific_journal-1593	110	15	from	from	ADP
american_scientific_journal-1593	110	16	administrative	administrative	ADJ
american_scientific_journal-1593	110	17	assessment	assessment	NOUN
american_scientific_journal-1593	110	18	practices	practice	NOUN
american_scientific_journal-1593	110	19	.	.	PUNCT
american_scientific_journal-1593	111	1	in	in	ADP
american_scientific_journal-1593	111	2	fact	fact	NOUN
american_scientific_journal-1593	111	3	,	,	PUNCT
american_scientific_journal-1593	111	4	self	self	NOUN
american_scientific_journal-1593	111	5	-	-	PUNCT
american_scientific_journal-1593	111	6	assessment	assessment	NOUN
american_scientific_journal-1593	111	7	for	for	ADP
american_scientific_journal-1593	111	8	tax	tax	NOUN
american_scientific_journal-1593	111	9	purposes	purpose	NOUN
american_scientific_journal-1593	111	10	is	be	AUX
american_scientific_journal-1593	111	11	not	not	PART
american_scientific_journal-1593	111	12	a	a	DET
american_scientific_journal-1593	111	13	new	new	ADJ
american_scientific_journal-1593	111	14	phenomenon	phenomenon	NOUN
american_scientific_journal-1593	111	15	.	.	PUNCT
american_scientific_journal-1593	112	1	canada	canada	PROPN
american_scientific_journal-1593	112	2	and	and	CCONJ
american_scientific_journal-1593	112	3	the	the	DET
american_scientific_journal-1593	112	4	united	united	PROPN
american_scientific_journal-1593	112	5	states	states	PROPN
american_scientific_journal-1593	112	6	first	first	ADV
american_scientific_journal-1593	112	7	implemented	implement	VERB
american_scientific_journal-1593	112	8	self	self	NOUN
american_scientific_journal-1593	112	9	assessment	assessment	NOUN
american_scientific_journal-1593	112	10	in	in	ADP
american_scientific_journal-1593	112	11	the	the	DET
american_scientific_journal-1593	112	12	1910s	1910s	NUM
american_scientific_journal-1593	112	13	,	,	PUNCT
american_scientific_journal-1593	112	14	followed	follow	VERB
american_scientific_journal-1593	112	15	by	by	ADP
american_scientific_journal-1593	112	16	japan	japan	PROPN
american_scientific_journal-1593	112	17	in	in	ADP
american_scientific_journal-1593	112	18	1947	1947	NUM
american_scientific_journal-1593	112	19	author	author	NOUN
american_scientific_journal-1593	112	20	in	in	ADP
american_scientific_journal-1593	112	21	[	[	X
american_scientific_journal-1593	112	22	2	2	NUM
american_scientific_journal-1593	112	23	]	]	PUNCT
american_scientific_journal-1593	112	24	.	.	PUNCT
american_scientific_journal-1593	113	1	in	in	ADP
american_scientific_journal-1593	113	2	the	the	DET
american_scientific_journal-1593	113	3	last	last	ADJ
american_scientific_journal-1593	113	4	30	30	NUM
american_scientific_journal-1593	113	5	years	year	NOUN
american_scientific_journal-1593	113	6	,	,	PUNCT
american_scientific_journal-1593	113	7	however	however	ADV
american_scientific_journal-1593	113	8	,	,	PUNCT
american_scientific_journal-1593	113	9	the	the	DET
american_scientific_journal-1593	113	10	spread	spread	NOUN
american_scientific_journal-1593	113	11	of	of	ADP
american_scientific_journal-1593	113	12	self	self	NOUN
american_scientific_journal-1593	113	13	-	-	PUNCT
american_scientific_journal-1593	113	14	assessment	assessment	NOUN
american_scientific_journal-1593	113	15	for	for	ADP
american_scientific_journal-1593	113	16	income	income	NOUN
american_scientific_journal-1593	113	17	tax	tax	NOUN
american_scientific_journal-1593	113	18	has	have	AUX
american_scientific_journal-1593	113	19	been	be	AUX
american_scientific_journal-1593	113	20	a	a	DET
american_scientific_journal-1593	113	21	common	common	ADJ
american_scientific_journal-1593	113	22	phenomenon	phenomenon	NOUN
american_scientific_journal-1593	113	23	—	—	PUNCT
american_scientific_journal-1593	113	24	sri	sri	PROPN
american_scientific_journal-1593	113	25	lanka	lanka	PROPN
american_scientific_journal-1593	113	26	(	(	PUNCT
american_scientific_journal-1593	113	27	1972	1972	NUM
american_scientific_journal-1593	113	28	)	)	PUNCT
american_scientific_journal-1593	113	29	,	,	PUNCT
american_scientific_journal-1593	113	30	pakistan	pakistan	PROPN
american_scientific_journal-1593	113	31	(	(	PUNCT
american_scientific_journal-1593	113	32	1979	1979	NUM
american_scientific_journal-1593	113	33	)	)	PUNCT
american_scientific_journal-1593	113	34	,	,	PUNCT
american_scientific_journal-1593	113	35	bangladesh	bangladesh	NOUN
american_scientific_journal-1593	113	36	(	(	PUNCT
american_scientific_journal-1593	113	37	1981	1981	NUM
american_scientific_journal-1593	113	38	)	)	PUNCT
american_scientific_journal-1593	113	39	,	,	PUNCT
american_scientific_journal-1593	113	40	indonesia	indonesia	PROPN
american_scientific_journal-1593	113	41	(	(	PUNCT
american_scientific_journal-1593	113	42	1984	1984	NUM
american_scientific_journal-1593	113	43	)	)	PUNCT
american_scientific_journal-1593	113	44	,	,	PUNCT
american_scientific_journal-1593	113	45	australia	australia	PROPN
american_scientific_journal-1593	113	46	(	(	PUNCT
american_scientific_journal-1593	113	47	1986	1986	NUM
american_scientific_journal-1593	113	48	-	-	SYM
american_scientific_journal-1593	113	49	87	87	NUM
american_scientific_journal-1593	113	50	)	)	PUNCT
american_scientific_journal-1593	113	51	,	,	PUNCT
american_scientific_journal-1593	113	52	ireland	ireland	PROPN
american_scientific_journal-1593	113	53	(	(	PUNCT
american_scientific_journal-1593	113	54	1988	1988	NUM
american_scientific_journal-1593	113	55	)	)	PUNCT
american_scientific_journal-1593	113	56	,	,	PUNCT
american_scientific_journal-1593	113	57	new	new	PROPN
american_scientific_journal-1593	113	58	zealand	zealand	PROPN
american_scientific_journal-1593	113	59	(	(	PUNCT
american_scientific_journal-1593	113	60	1988	1988	NUM
american_scientific_journal-1593	113	61	)	)	PUNCT
american_scientific_journal-1593	113	62	and	and	CCONJ
american_scientific_journal-1593	113	63	the	the	DET
american_scientific_journal-1593	113	64	united	united	ADJ
american_scientific_journal-1593	113	65	kingdom	kingdom	PROPN
american_scientific_journal-1593	113	66	(	(	PUNCT
american_scientific_journal-1593	113	67	uk	uk	PROPN
american_scientific_journal-1593	113	68	)	)	PUNCT
american_scientific_journal-1593	113	69	in	in	ADP
american_scientific_journal-1593	113	70	1996	1996	NUM
american_scientific_journal-1593	113	71	-	-	SYM
american_scientific_journal-1593	113	72	97	97	NUM
american_scientific_journal-1593	113	73	as	as	ADP
american_scientific_journal-1593	113	74	author	author	NOUN
american_scientific_journal-1593	113	75	in	in	ADP
american_scientific_journal-1593	113	76	[	[	X
american_scientific_journal-1593	113	77	8	8	NUM
american_scientific_journal-1593	113	78	]	]	X
american_scientific_journal-1593	113	79	.	.	PUNCT
american_scientific_journal-1593	114	1	presently	presently	ADV
american_scientific_journal-1593	114	2	,	,	PUNCT
american_scientific_journal-1593	114	3	american	american	ADJ
american_scientific_journal-1593	114	4	scientific	scientific	ADJ
american_scientific_journal-1593	114	5	research	research	NOUN
american_scientific_journal-1593	114	6	journal	journal	NOUN
american_scientific_journal-1593	114	7	for	for	ADP
american_scientific_journal-1593	114	8	engineering	engineering	NOUN
american_scientific_journal-1593	114	9	,	,	PUNCT
american_scientific_journal-1593	114	10	technology	technology	NOUN
american_scientific_journal-1593	114	11	,	,	PUNCT
american_scientific_journal-1593	114	12	and	and	CCONJ
american_scientific_journal-1593	114	13	sciences	science	NOUN
american_scientific_journal-1593	114	14	(	(	PUNCT
american_scientific_journal-1593	114	15	asrjets	asrjet	NOUN
american_scientific_journal-1593	114	16	)	)	PUNCT
american_scientific_journal-1593	114	17	(	(	PUNCT
american_scientific_journal-1593	114	18	2016	2016	NUM
american_scientific_journal-1593	114	19	)	)	PUNCT
american_scientific_journal-1593	114	20	volume	volume	NOUN
american_scientific_journal-1593	114	21	20	20	NUM
american_scientific_journal-1593	114	22	,	,	PUNCT
american_scientific_journal-1593	114	23	no	no	DET
american_scientific_journal-1593	114	24	1	1	NUM
american_scientific_journal-1593	114	25	,	,	PUNCT
american_scientific_journal-1593	114	26	pp	pp	ADV
american_scientific_journal-1593	114	27	78	78	NUM
american_scientific_journal-1593	114	28	-	-	SYM
american_scientific_journal-1593	114	29	103	103	NUM
american_scientific_journal-1593	114	30	84	84	NUM
american_scientific_journal-1593	114	31	around	around	ADP
american_scientific_journal-1593	114	32	half	half	NOUN
american_scientific_journal-1593	114	33	(	(	PUNCT
american_scientific_journal-1593	114	34	18	18	NUM
american_scientific_journal-1593	114	35	)	)	PUNCT
american_scientific_journal-1593	114	36	of	of	ADP
american_scientific_journal-1593	114	37	revenue	revenue	NOUN
american_scientific_journal-1593	114	38	bodies	body	NOUN
american_scientific_journal-1593	114	39	in	in	ADP
american_scientific_journal-1593	114	40	the	the	DET
american_scientific_journal-1593	114	41	oecd	oecd	PROPN
american_scientific_journal-1593	114	42	,	,	PUNCT
american_scientific_journal-1593	114	43	for	for	ADP
american_scientific_journal-1593	114	44	example	example	NOUN
american_scientific_journal-1593	114	45	,	,	PUNCT
american_scientific_journal-1593	114	46	apply	apply	VERB
american_scientific_journal-1593	114	47	self	self	NOUN
american_scientific_journal-1593	114	48	assessment	assessment	NOUN
american_scientific_journal-1593	114	49	principles	principle	NOUN
american_scientific_journal-1593	114	50	for	for	ADP
american_scientific_journal-1593	114	51	the	the	DET
american_scientific_journal-1593	114	52	pit	pit	NOUN
american_scientific_journal-1593	114	53	while	while	SCONJ
american_scientific_journal-1593	114	54	22	22	NUM
american_scientific_journal-1593	114	55	apply	apply	VERB
american_scientific_journal-1593	114	56	self	self	NOUN
american_scientific_journal-1593	114	57	-	-	PUNCT
american_scientific_journal-1593	114	58	assessment	assessment	NOUN
american_scientific_journal-1593	114	59	for	for	ADP
american_scientific_journal-1593	114	60	cit	cit	ADJ
american_scientific_journal-1593	114	61	author	author	NOUN
american_scientific_journal-1593	114	62	in	in	ADP
american_scientific_journal-1593	114	63	[	[	X
american_scientific_journal-1593	114	64	9	9	NUM
american_scientific_journal-1593	114	65	]	]	PUNCT
american_scientific_journal-1593	114	66	.	.	PUNCT
american_scientific_journal-1593	115	1	author	author	NOUN
american_scientific_journal-1593	115	2	in	in	ADP
american_scientific_journal-1593	115	3	[	[	X
american_scientific_journal-1593	115	4	10	10	NUM
american_scientific_journal-1593	115	5	]	]	PUNCT
american_scientific_journal-1593	115	6	,	,	PUNCT
american_scientific_journal-1593	115	7	stated	state	VERB
american_scientific_journal-1593	115	8	that	that	SCONJ
american_scientific_journal-1593	115	9	self	self	NOUN
american_scientific_journal-1593	115	10	-	-	PUNCT
american_scientific_journal-1593	115	11	assessment	assessment	NOUN
american_scientific_journal-1593	115	12	was	be	AUX
american_scientific_journal-1593	115	13	introduced	introduce	VERB
american_scientific_journal-1593	115	14	in	in	ADP
american_scientific_journal-1593	115	15	these	these	DET
american_scientific_journal-1593	115	16	countries	country	NOUN
american_scientific_journal-1593	115	17	for	for	ADP
american_scientific_journal-1593	115	18	several	several	ADJ
american_scientific_journal-1593	115	19	reasons	reason	NOUN
american_scientific_journal-1593	115	20	as	as	SCONJ
american_scientific_journal-1593	115	21	follows	follow	VERB
american_scientific_journal-1593	115	22	:	:	PUNCT
american_scientific_journal-1593	115	23	a.	a.	NOUN
american_scientific_journal-1593	115	24	to	to	PART
american_scientific_journal-1593	115	25	encourage	encourage	VERB
american_scientific_journal-1593	115	26	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	115	27	to	to	PART
american_scientific_journal-1593	115	28	abide	abide	VERB
american_scientific_journal-1593	115	29	by	by	ADP
american_scientific_journal-1593	115	30	the	the	DET
american_scientific_journal-1593	115	31	taxation	taxation	NOUN
american_scientific_journal-1593	115	32	voluntarily	voluntarily	ADV
american_scientific_journal-1593	115	33	.	.	PUNCT
american_scientific_journal-1593	116	1	b.	b.	VERB
american_scientific_journal-1593	116	2	to	to	PART
american_scientific_journal-1593	116	3	ensure	ensure	VERB
american_scientific_journal-1593	116	4	efficient	efficient	ADJ
american_scientific_journal-1593	116	5	usage	usage	NOUN
american_scientific_journal-1593	116	6	of	of	ADP
american_scientific_journal-1593	116	7	tax	tax	NOUN
american_scientific_journal-1593	116	8	administrators	administrator	NOUN
american_scientific_journal-1593	116	9	cost	cost	VERB
american_scientific_journal-1593	116	10	and	and	CCONJ
american_scientific_journal-1593	116	11	resources	resource	NOUN
american_scientific_journal-1593	116	12	.	.	PUNCT
american_scientific_journal-1593	117	1	c.	c.	NOUN
american_scientific_journal-1593	117	2	to	to	PART
american_scientific_journal-1593	117	3	ensure	ensure	VERB
american_scientific_journal-1593	117	4	consistent	consistent	ADJ
american_scientific_journal-1593	117	5	performance	performance	NOUN
american_scientific_journal-1593	117	6	in	in	ADP
american_scientific_journal-1593	117	7	all	all	DET
american_scientific_journal-1593	117	8	assessment	assessment	NOUN
american_scientific_journal-1593	117	9	branches	branch	NOUN
american_scientific_journal-1593	117	10	.	.	PUNCT
american_scientific_journal-1593	118	1	d.	d.	PROPN
american_scientific_journal-1593	118	2	to	to	PART
american_scientific_journal-1593	118	3	improve	improve	VERB
american_scientific_journal-1593	118	4	and	and	CCONJ
american_scientific_journal-1593	118	5	increase	increase	VERB
american_scientific_journal-1593	118	6	tax	tax	NOUN
american_scientific_journal-1593	118	7	collection	collection	NOUN
american_scientific_journal-1593	118	8	based	base	VERB
american_scientific_journal-1593	118	9	on	on	ADP
american_scientific_journal-1593	118	10	the	the	DET
american_scientific_journal-1593	118	11	declared	declare	VERB
american_scientific_journal-1593	118	12	missions	mission	NOUN
american_scientific_journal-1593	118	13	and	and	CCONJ
american_scientific_journal-1593	118	14	objectives	objective	NOUN
american_scientific_journal-1593	118	15	of	of	ADP
american_scientific_journal-1593	118	16	self	self	NOUN
american_scientific_journal-1593	118	17	assessment	assessment	NOUN
american_scientific_journal-1593	118	18	from	from	ADP
american_scientific_journal-1593	118	19	various	various	ADJ
american_scientific_journal-1593	118	20	countries	country	NOUN
american_scientific_journal-1593	118	21	who	who	PRON
american_scientific_journal-1593	118	22	have	have	AUX
american_scientific_journal-1593	118	23	adopted	adopt	VERB
american_scientific_journal-1593	118	24	the	the	DET
american_scientific_journal-1593	118	25	system	system	NOUN
american_scientific_journal-1593	118	26	to	to	ADP
american_scientific_journal-1593	118	27	date	date	NOUN
american_scientific_journal-1593	118	28	,	,	PUNCT
american_scientific_journal-1593	118	29	it	it	PRON
american_scientific_journal-1593	118	30	seems	seem	VERB
american_scientific_journal-1593	118	31	that	that	SCONJ
american_scientific_journal-1593	118	32	voluntary	voluntary	ADJ
american_scientific_journal-1593	118	33	compliance	compliance	NOUN
american_scientific_journal-1593	118	34	,	,	PUNCT
american_scientific_journal-1593	118	35	administrative	administrative	ADJ
american_scientific_journal-1593	118	36	efficiency	efficiency	NOUN
american_scientific_journal-1593	118	37	and	and	CCONJ
american_scientific_journal-1593	118	38	improving	improve	VERB
american_scientific_journal-1593	118	39	fairness	fairness	NOUN
american_scientific_journal-1593	118	40	and	and	CCONJ
american_scientific_journal-1593	118	41	equity	equity	NOUN
american_scientific_journal-1593	118	42	are	be	AUX
american_scientific_journal-1593	118	43	the	the	DET
american_scientific_journal-1593	118	44	key	key	ADJ
american_scientific_journal-1593	118	45	motivating	motivating	NOUN
american_scientific_journal-1593	118	46	factors	factor	NOUN
american_scientific_journal-1593	118	47	for	for	ADP
american_scientific_journal-1593	118	48	introduction	introduction	NOUN
american_scientific_journal-1593	118	49	of	of	ADP
american_scientific_journal-1593	118	50	sas	sas	PROPN
american_scientific_journal-1593	118	51	author	author	NOUN
american_scientific_journal-1593	118	52	in	in	ADP
american_scientific_journal-1593	118	53	[	[	X
american_scientific_journal-1593	118	54	7	7	NUM
american_scientific_journal-1593	118	55	]	]	SYM
american_scientific_journal-1593	118	56	.	.	PUNCT
american_scientific_journal-1593	119	1	3.2	3.2	NUM
american_scientific_journal-1593	119	2	.	.	PUNCT
american_scientific_journal-1593	120	1	the	the	DET
american_scientific_journal-1593	120	2	characteristics	characteristic	NOUN
american_scientific_journal-1593	120	3	of	of	ADP
american_scientific_journal-1593	120	4	self	self	NOUN
american_scientific_journal-1593	120	5	assessment	assessment	NOUN
american_scientific_journal-1593	120	6	system	system	NOUN
american_scientific_journal-1593	120	7	the	the	DET
american_scientific_journal-1593	120	8	self	self	NOUN
american_scientific_journal-1593	120	9	-	-	PUNCT
american_scientific_journal-1593	120	10	assessment	assessment	NOUN
american_scientific_journal-1593	120	11	system	system	NOUN
american_scientific_journal-1593	120	12	requires	require	VERB
american_scientific_journal-1593	120	13	every	every	DET
american_scientific_journal-1593	120	14	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	120	15	to	to	PART
american_scientific_journal-1593	120	16	provide	provide	VERB
american_scientific_journal-1593	120	17	full	full	ADJ
american_scientific_journal-1593	120	18	information	information	NOUN
american_scientific_journal-1593	120	19	about	about	ADP
american_scientific_journal-1593	120	20	his	his	PRON
american_scientific_journal-1593	120	21	or	or	CCONJ
american_scientific_journal-1593	120	22	her	her	PRON
american_scientific_journal-1593	120	23	income	income	NOUN
american_scientific_journal-1593	120	24	and	and	CCONJ
american_scientific_journal-1593	120	25	to	to	PART
american_scientific_journal-1593	120	26	calculate	calculate	VERB
american_scientific_journal-1593	120	27	the	the	DET
american_scientific_journal-1593	120	28	tax	tax	NOUN
american_scientific_journal-1593	120	29	payable	payable	ADJ
american_scientific_journal-1593	120	30	and	and	CCONJ
american_scientific_journal-1593	120	31	make	make	VERB
american_scientific_journal-1593	120	32	payment	payment	NOUN
american_scientific_journal-1593	120	33	to	to	ADP
american_scientific_journal-1593	120	34	the	the	DET
american_scientific_journal-1593	120	35	tax	tax	NOUN
american_scientific_journal-1593	120	36	office	office	NOUN
american_scientific_journal-1593	120	37	in	in	ADP
american_scientific_journal-1593	120	38	accordance	accordance	NOUN
american_scientific_journal-1593	120	39	with	with	ADP
american_scientific_journal-1593	120	40	the	the	DET
american_scientific_journal-1593	120	41	tax	tax	NOUN
american_scientific_journal-1593	120	42	laws	law	NOUN
american_scientific_journal-1593	120	43	author	author	NOUN
american_scientific_journal-1593	120	44	in	in	ADP
american_scientific_journal-1593	120	45	[	[	X
american_scientific_journal-1593	120	46	11	11	NUM
american_scientific_journal-1593	120	47	]	]	PUNCT
american_scientific_journal-1593	120	48	.	.	PUNCT
american_scientific_journal-1593	121	1	the	the	DET
american_scientific_journal-1593	121	2	system	system	NOUN
american_scientific_journal-1593	121	3	of	of	ADP
american_scientific_journal-1593	121	4	self	self	NOUN
american_scientific_journal-1593	121	5	-	-	PUNCT
american_scientific_journal-1593	121	6	assessment	assessment	NOUN
american_scientific_journal-1593	121	7	relies	rely	VERB
american_scientific_journal-1593	121	8	heavily	heavily	ADV
american_scientific_journal-1593	121	9	on	on	ADP
american_scientific_journal-1593	121	10	voluntary	voluntary	ADJ
american_scientific_journal-1593	121	11	compliance	compliance	NOUN
american_scientific_journal-1593	121	12	with	with	ADP
american_scientific_journal-1593	121	13	the	the	DET
american_scientific_journal-1593	121	14	tax	tax	NOUN
american_scientific_journal-1593	121	15	laws	law	NOUN
american_scientific_journal-1593	121	16	as	as	ADP
american_scientific_journal-1593	121	17	its	its	PRON
american_scientific_journal-1593	121	18	success	success	NOUN
american_scientific_journal-1593	121	19	depends	depend	VERB
american_scientific_journal-1593	121	20	on	on	ADP
american_scientific_journal-1593	121	21	the	the	DET
american_scientific_journal-1593	121	22	integrity	integrity	NOUN
american_scientific_journal-1593	121	23	of	of	ADP
american_scientific_journal-1593	121	24	the	the	DET
american_scientific_journal-1593	121	25	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	121	26	.	.	PUNCT
american_scientific_journal-1593	122	1	self	self	NOUN
american_scientific_journal-1593	122	2	-	-	PUNCT
american_scientific_journal-1593	122	3	assessment	assessment	NOUN
american_scientific_journal-1593	122	4	gives	give	VERB
american_scientific_journal-1593	122	5	the	the	DET
american_scientific_journal-1593	122	6	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	122	7	greater	great	ADJ
american_scientific_journal-1593	122	8	control	control	NOUN
american_scientific_journal-1593	122	9	and	and	CCONJ
american_scientific_journal-1593	122	10	responsibility	responsibility	NOUN
american_scientific_journal-1593	122	11	over	over	ADP
american_scientific_journal-1593	122	12	his	his	PRON
american_scientific_journal-1593	122	13	tax	tax	NOUN
american_scientific_journal-1593	122	14	affairs	affair	NOUN
american_scientific_journal-1593	122	15	author	author	NOUN
american_scientific_journal-1593	122	16	in	in	ADP
american_scientific_journal-1593	122	17	[	[	X
american_scientific_journal-1593	122	18	12	12	NUM
american_scientific_journal-1593	122	19	]	]	PUNCT
american_scientific_journal-1593	122	20	.	.	PUNCT
american_scientific_journal-1593	123	1	to	to	PART
american_scientific_journal-1593	123	2	be	be	AUX
american_scientific_journal-1593	123	3	successful	successful	ADJ
american_scientific_journal-1593	123	4	,	,	PUNCT
american_scientific_journal-1593	123	5	sa	sa	PROPN
american_scientific_journal-1593	123	6	depends	depend	VERB
american_scientific_journal-1593	123	7	on	on	ADP
american_scientific_journal-1593	123	8	high	high	ADJ
american_scientific_journal-1593	123	9	level	level	NOUN
american_scientific_journal-1593	123	10	of	of	ADP
american_scientific_journal-1593	123	11	voluntary	voluntary	ADJ
american_scientific_journal-1593	123	12	compliance	compliance	NOUN
american_scientific_journal-1593	123	13	by	by	ADP
american_scientific_journal-1593	123	14	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	123	15	.	.	PUNCT
american_scientific_journal-1593	124	1	that	that	PRON
american_scientific_journal-1593	124	2	is	is	ADV
american_scientific_journal-1593	124	3	,	,	PUNCT
american_scientific_journal-1593	124	4	sa	sa	PROPN
american_scientific_journal-1593	124	5	requires	require	VERB
american_scientific_journal-1593	124	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	124	7	to	to	PART
american_scientific_journal-1593	124	8	understand	understand	VERB
american_scientific_journal-1593	124	9	the	the	DET
american_scientific_journal-1593	124	10	tax	tax	NOUN
american_scientific_journal-1593	124	11	system	system	NOUN
american_scientific_journal-1593	124	12	and	and	CCONJ
american_scientific_journal-1593	124	13	its	its	PRON
american_scientific_journal-1593	124	14	procedures	procedure	NOUN
american_scientific_journal-1593	124	15	,	,	PUNCT
american_scientific_journal-1593	124	16	to	to	PART
american_scientific_journal-1593	124	17	possess	possess	VERB
american_scientific_journal-1593	124	18	adequate	adequate	ADJ
american_scientific_journal-1593	124	19	tax	tax	NOUN
american_scientific_journal-1593	124	20	knowledge	knowledge	NOUN
american_scientific_journal-1593	124	21	,	,	PUNCT
american_scientific_journal-1593	124	22	to	to	PART
american_scientific_journal-1593	124	23	be	be	AUX
american_scientific_journal-1593	124	24	aware	aware	ADJ
american_scientific_journal-1593	124	25	of	of	ADP
american_scientific_journal-1593	124	26	their	their	PRON
american_scientific_journal-1593	124	27	compliance	compliance	NOUN
american_scientific_journal-1593	124	28	obligations	obligation	NOUN
american_scientific_journal-1593	124	29	and	and	CCONJ
american_scientific_journal-1593	124	30	to	to	PART
american_scientific_journal-1593	124	31	be	be	AUX
american_scientific_journal-1593	124	32	prepared	prepare	VERB
american_scientific_journal-1593	124	33	to	to	PART
american_scientific_journal-1593	124	34	comply	comply	VERB
american_scientific_journal-1593	124	35	author	author	NOUN
american_scientific_journal-1593	124	36	in	in	ADP
american_scientific_journal-1593	124	37	[	[	X
american_scientific_journal-1593	124	38	6	6	NUM
american_scientific_journal-1593	124	39	]	]	PUNCT
american_scientific_journal-1593	124	40	.	.	PUNCT
american_scientific_journal-1593	125	1	sas	sas	PROPN
american_scientific_journal-1593	125	2	has	have	VERB
american_scientific_journal-1593	125	3	distinct	distinct	ADJ
american_scientific_journal-1593	125	4	merits	merit	NOUN
american_scientific_journal-1593	125	5	compared	compare	VERB
american_scientific_journal-1593	125	6	to	to	ADP
american_scientific_journal-1593	125	7	an	an	DET
american_scientific_journal-1593	125	8	official	official	ADJ
american_scientific_journal-1593	125	9	assessment	assessment	NOUN
american_scientific_journal-1593	125	10	system	system	NOUN
american_scientific_journal-1593	125	11	.	.	PUNCT
american_scientific_journal-1593	126	1	the	the	DET
american_scientific_journal-1593	126	2	chief	chief	ADJ
american_scientific_journal-1593	126	3	merits	merit	NOUN
american_scientific_journal-1593	126	4	are	be	AUX
american_scientific_journal-1593	126	5	:	:	PUNCT
american_scientific_journal-1593	126	6	(	(	PUNCT
american_scientific_journal-1593	126	7	i	i	NOUN
american_scientific_journal-1593	126	8	)	)	PUNCT
american_scientific_journal-1593	126	9	sas	sas	PROPN
american_scientific_journal-1593	126	10	is	be	AUX
american_scientific_journal-1593	126	11	more	more	ADJ
american_scientific_journal-1593	126	12	cost	cost	NOUN
american_scientific_journal-1593	126	13	effective	effective	ADJ
american_scientific_journal-1593	126	14	as	as	SCONJ
american_scientific_journal-1593	126	15	it	it	PRON
american_scientific_journal-1593	126	16	only	only	ADV
american_scientific_journal-1593	126	17	selects	select	VERB
american_scientific_journal-1593	126	18	exceptional	exceptional	ADJ
american_scientific_journal-1593	126	19	cases	case	NOUN
american_scientific_journal-1593	126	20	for	for	ADP
american_scientific_journal-1593	126	21	further	further	ADJ
american_scientific_journal-1593	126	22	scrutiny	scrutiny	NOUN
american_scientific_journal-1593	126	23	,	,	PUNCT
american_scientific_journal-1593	126	24	(	(	PUNCT
american_scientific_journal-1593	126	25	ii	ii	NOUN
american_scientific_journal-1593	126	26	)	)	PUNCT
american_scientific_journal-1593	126	27	sas	sas	PROPN
american_scientific_journal-1593	126	28	eliminates	eliminate	VERB
american_scientific_journal-1593	126	29	the	the	DET
american_scientific_journal-1593	126	30	administrative	administrative	ADJ
american_scientific_journal-1593	126	31	nature	nature	NOUN
american_scientific_journal-1593	126	32	of	of	ADP
american_scientific_journal-1593	126	33	assessment	assessment	NOUN
american_scientific_journal-1593	126	34	work	work	NOUN
american_scientific_journal-1593	126	35	,	,	PUNCT
american_scientific_journal-1593	126	36	(	(	PUNCT
american_scientific_journal-1593	126	37	iii	iii	X
american_scientific_journal-1593	126	38	)	)	PUNCT
american_scientific_journal-1593	126	39	sas	sas	PROPN
american_scientific_journal-1593	126	40	encourages	encourage	VERB
american_scientific_journal-1593	126	41	an	an	DET
american_scientific_journal-1593	126	42	early	early	ADJ
american_scientific_journal-1593	126	43	and	and	CCONJ
american_scientific_journal-1593	126	44	timely	timely	ADJ
american_scientific_journal-1593	126	45	collection	collection	NOUN
american_scientific_journal-1593	126	46	of	of	ADP
american_scientific_journal-1593	126	47	taxes	taxis	NOUN
american_scientific_journal-1593	126	48	,	,	PUNCT
american_scientific_journal-1593	126	49	and	and	CCONJ
american_scientific_journal-1593	126	50	,	,	PUNCT
american_scientific_journal-1593	126	51	(	(	PUNCT
american_scientific_journal-1593	126	52	iv	iv	X
american_scientific_journal-1593	126	53	)	)	PUNCT
american_scientific_journal-1593	126	54	sas	sas	PROPN
american_scientific_journal-1593	126	55	reduces	reduce	VERB
american_scientific_journal-1593	126	56	corruption	corruption	NOUN
american_scientific_journal-1593	126	57	by	by	ADP
american_scientific_journal-1593	126	58	reducing	reduce	VERB
american_scientific_journal-1593	126	59	contacts	contact	NOUN
american_scientific_journal-1593	126	60	with	with	ADP
american_scientific_journal-1593	126	61	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	126	62	author	author	NOUN
american_scientific_journal-1593	126	63	in	in	ADP
american_scientific_journal-1593	126	64	[	[	X
american_scientific_journal-1593	126	65	13	13	NUM
american_scientific_journal-1593	126	66	]	]	PUNCT
american_scientific_journal-1593	126	67	.	.	PUNCT
american_scientific_journal-1593	127	1	3.3	3.3	NUM
american_scientific_journal-1593	127	2	.	.	PUNCT
american_scientific_journal-1593	128	1	essential	essential	ADJ
american_scientific_journal-1593	128	2	conditions	condition	NOUN
american_scientific_journal-1593	128	3	for	for	ADP
american_scientific_journal-1593	128	4	a	a	DET
american_scientific_journal-1593	128	5	successful	successful	ADJ
american_scientific_journal-1593	128	6	self	self	NOUN
american_scientific_journal-1593	128	7	assessment	assessment	NOUN
american_scientific_journal-1593	128	8	system	system	NOUN
american_scientific_journal-1593	128	9	various	various	ADJ
american_scientific_journal-1593	128	10	research	research	NOUN
american_scientific_journal-1593	128	11	outputs	output	NOUN
american_scientific_journal-1593	128	12	have	have	AUX
american_scientific_journal-1593	128	13	confirmed	confirm	VERB
american_scientific_journal-1593	128	14	that	that	SCONJ
american_scientific_journal-1593	128	15	self	self	NOUN
american_scientific_journal-1593	128	16	assessment	assessment	NOUN
american_scientific_journal-1593	128	17	system	system	NOUN
american_scientific_journal-1593	128	18	could	could	AUX
american_scientific_journal-1593	128	19	not	not	PART
american_scientific_journal-1593	128	20	be	be	AUX
american_scientific_journal-1593	128	21	realized	realize	VERB
american_scientific_journal-1593	128	22	unless	unless	SCONJ
american_scientific_journal-1593	128	23	some	some	DET
american_scientific_journal-1593	128	24	essential	essential	ADJ
american_scientific_journal-1593	128	25	conditions	condition	NOUN
american_scientific_journal-1593	128	26	are	be	AUX
american_scientific_journal-1593	128	27	established	establish	VERB
american_scientific_journal-1593	128	28	.	.	PUNCT
american_scientific_journal-1593	129	1	the	the	DET
american_scientific_journal-1593	129	2	following	follow	VERB
american_scientific_journal-1593	129	3	topic	topic	NOUN
american_scientific_journal-1593	129	4	discusses	discuss	VERB
american_scientific_journal-1593	129	5	these	these	DET
american_scientific_journal-1593	129	6	conditions	condition	NOUN
american_scientific_journal-1593	129	7	that	that	PRON
american_scientific_journal-1593	129	8	must	must	AUX
american_scientific_journal-1593	129	9	be	be	AUX
american_scientific_journal-1593	129	10	realized	realize	VERB
american_scientific_journal-1593	129	11	for	for	ADP
american_scientific_journal-1593	129	12	an	an	DET
american_scientific_journal-1593	129	13	effective	effective	ADJ
american_scientific_journal-1593	129	14	self	self	NOUN
american_scientific_journal-1593	129	15	assessment	assessment	NOUN
american_scientific_journal-1593	129	16	system	system	NOUN
american_scientific_journal-1593	129	17	.	.	PUNCT
american_scientific_journal-1593	130	1	3.3.1	3.3.1	X
american_scientific_journal-1593	130	2	.	.	PUNCT
american_scientific_journal-1593	130	3	tax	tax	NOUN
american_scientific_journal-1593	130	4	knowledge	knowledge	NOUN
american_scientific_journal-1593	130	5	of	of	ADP
american_scientific_journal-1593	130	6	the	the	DET
american_scientific_journal-1593	130	7	tax	tax	NOUN
american_scientific_journal-1593	130	8	payers	payer	NOUN
american_scientific_journal-1593	130	9	with	with	ADP
american_scientific_journal-1593	130	10	clear	clear	ADJ
american_scientific_journal-1593	130	11	and	and	CCONJ
american_scientific_journal-1593	130	12	simple	simple	ADJ
american_scientific_journal-1593	130	13	tax	tax	NOUN
american_scientific_journal-1593	130	14	laws	law	NOUN
american_scientific_journal-1593	130	15	one	one	NUM
american_scientific_journal-1593	130	16	of	of	ADP
american_scientific_journal-1593	130	17	the	the	DET
american_scientific_journal-1593	130	18	most	most	ADV
american_scientific_journal-1593	130	19	essential	essential	ADJ
american_scientific_journal-1593	130	20	factors	factor	NOUN
american_scientific_journal-1593	130	21	influencing	influence	VERB
american_scientific_journal-1593	130	22	tax	tax	NOUN
american_scientific_journal-1593	130	23	compliance	compliance	NOUN
american_scientific_journal-1593	130	24	in	in	ADP
american_scientific_journal-1593	130	25	self	self	NOUN
american_scientific_journal-1593	130	26	assessment	assessment	NOUN
american_scientific_journal-1593	130	27	system	system	NOUN
american_scientific_journal-1593	130	28	is	be	AUX
american_scientific_journal-1593	130	29	the	the	DET
american_scientific_journal-1593	130	30	knowledge	knowledge	NOUN
american_scientific_journal-1593	130	31	of	of	ADP
american_scientific_journal-1593	130	32	taxation	taxation	NOUN
american_scientific_journal-1593	130	33	.	.	PUNCT
american_scientific_journal-1593	131	1	to	to	PART
american_scientific_journal-1593	131	2	improve	improve	VERB
american_scientific_journal-1593	131	3	tax	tax	NOUN
american_scientific_journal-1593	131	4	compliance	compliance	NOUN
american_scientific_journal-1593	131	5	level	level	NOUN
american_scientific_journal-1593	131	6	by	by	ADP
american_scientific_journal-1593	131	7	increasing	increase	VERB
american_scientific_journal-1593	131	8	the	the	DET
american_scientific_journal-1593	131	9	tax	tax	NOUN
american_scientific_journal-1593	131	10	knowledge	knowledge	NOUN
american_scientific_journal-1593	131	11	of	of	ADP
american_scientific_journal-1593	131	12	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	131	13	through	through	ADP
american_scientific_journal-1593	131	14	education	education	NOUN
american_scientific_journal-1593	131	15	,	,	PUNCT
american_scientific_journal-1593	131	16	specific	specific	ADJ
american_scientific_journal-1593	131	17	tax	tax	NOUN
american_scientific_journal-1593	131	18	education	education	NOUN
american_scientific_journal-1593	131	19	programmes	programme	NOUN
american_scientific_journal-1593	131	20	for	for	ADP
american_scientific_journal-1593	131	21	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	131	22	have	have	AUX
american_scientific_journal-1593	131	23	been	be	AUX
american_scientific_journal-1593	131	24	implemented	implement	VERB
american_scientific_journal-1593	131	25	in	in	ADP
american_scientific_journal-1593	131	26	most	most	ADJ
american_scientific_journal-1593	131	27	sas	sas	ADJ
american_scientific_journal-1593	131	28	countries	country	NOUN
american_scientific_journal-1593	131	29	including	include	VERB
american_scientific_journal-1593	131	30	the	the	DET
american_scientific_journal-1593	131	31	us	us	PROPN
american_scientific_journal-1593	131	32	.	.	PUNCT
american_scientific_journal-1593	132	1	countries	country	NOUN
american_scientific_journal-1593	132	2	such	such	ADJ
american_scientific_journal-1593	132	3	as	as	ADP
american_scientific_journal-1593	132	4	the	the	DET
american_scientific_journal-1593	132	5	us	us	PROPN
american_scientific_journal-1593	132	6	,	,	PUNCT
american_scientific_journal-1593	132	7	canada	canada	PROPN
american_scientific_journal-1593	132	8	,	,	PUNCT
american_scientific_journal-1593	132	9	japan	japan	PROPN
american_scientific_journal-1593	132	10	,	,	PUNCT
american_scientific_journal-1593	132	11	new	new	PROPN
american_scientific_journal-1593	132	12	zealand	zealand	PROPN
american_scientific_journal-1593	132	13	,	,	PUNCT
american_scientific_journal-1593	132	14	australia	australia	PROPN
american_scientific_journal-1593	132	15	,	,	PUNCT
american_scientific_journal-1593	132	16	the	the	DET
american_scientific_journal-1593	132	17	uk	uk	PROPN
american_scientific_journal-1593	132	18	and	and	CCONJ
american_scientific_journal-1593	132	19	malaysia	malaysia	PROPN
american_scientific_journal-1593	132	20	have	have	AUX
american_scientific_journal-1593	132	21	all	all	PRON
american_scientific_journal-1593	132	22	been	be	AUX
american_scientific_journal-1593	132	23	american	american	ADJ
american_scientific_journal-1593	132	24	scientific	scientific	ADJ
american_scientific_journal-1593	132	25	research	research	NOUN
american_scientific_journal-1593	132	26	journal	journal	NOUN
american_scientific_journal-1593	132	27	for	for	ADP
american_scientific_journal-1593	132	28	engineering	engineering	NOUN
american_scientific_journal-1593	132	29	,	,	PUNCT
american_scientific_journal-1593	132	30	technology	technology	NOUN
american_scientific_journal-1593	132	31	,	,	PUNCT
american_scientific_journal-1593	132	32	and	and	CCONJ
american_scientific_journal-1593	132	33	sciences	science	NOUN
american_scientific_journal-1593	132	34	(	(	PUNCT
american_scientific_journal-1593	132	35	asrjets	asrjet	NOUN
american_scientific_journal-1593	132	36	)	)	PUNCT
american_scientific_journal-1593	132	37	(	(	PUNCT
american_scientific_journal-1593	132	38	2016	2016	NUM
american_scientific_journal-1593	132	39	)	)	PUNCT
american_scientific_journal-1593	132	40	volume	volume	NOUN
american_scientific_journal-1593	132	41	20	20	NUM
american_scientific_journal-1593	132	42	,	,	PUNCT
american_scientific_journal-1593	132	43	no	no	DET
american_scientific_journal-1593	132	44	1	1	NUM
american_scientific_journal-1593	132	45	,	,	PUNCT
american_scientific_journal-1593	132	46	pp	pp	ADV
american_scientific_journal-1593	132	47	78	78	NUM
american_scientific_journal-1593	132	48	-	-	SYM
american_scientific_journal-1593	132	49	103	103	NUM
american_scientific_journal-1593	132	50	85	85	NUM
american_scientific_journal-1593	132	51	implementing	implement	VERB
american_scientific_journal-1593	132	52	a	a	DET
american_scientific_journal-1593	132	53	continuous	continuous	ADJ
american_scientific_journal-1593	132	54	tax	tax	NOUN
american_scientific_journal-1593	132	55	education	education	NOUN
american_scientific_journal-1593	132	56	for	for	ADP
american_scientific_journal-1593	132	57	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	132	58	and	and	CCONJ
american_scientific_journal-1593	132	59	children	child	NOUN
american_scientific_journal-1593	132	60	(	(	PUNCT
american_scientific_journal-1593	132	61	as	as	ADP
american_scientific_journal-1593	132	62	future	future	ADJ
american_scientific_journal-1593	132	63	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	132	64	)	)	PUNCT
american_scientific_journal-1593	132	65	author	author	NOUN
american_scientific_journal-1593	132	66	in	in	ADP
american_scientific_journal-1593	132	67	[	[	X
american_scientific_journal-1593	132	68	7	7	NUM
american_scientific_journal-1593	132	69	]	]	PUNCT
american_scientific_journal-1593	132	70	.	.	PUNCT
american_scientific_journal-1593	133	1	apart	apart	ADV
american_scientific_journal-1593	133	2	from	from	ADP
american_scientific_journal-1593	133	3	these	these	DET
american_scientific_journal-1593	133	4	programmes	programme	NOUN
american_scientific_journal-1593	133	5	to	to	PART
american_scientific_journal-1593	133	6	educate	educate	VERB
american_scientific_journal-1593	133	7	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	133	8	directly	directly	ADV
american_scientific_journal-1593	133	9	and	and	CCONJ
american_scientific_journal-1593	133	10	instill	instill	VERB
american_scientific_journal-1593	133	11	public	public	ADJ
american_scientific_journal-1593	133	12	awareness	awareness	NOUN
american_scientific_journal-1593	133	13	regarding	regard	VERB
american_scientific_journal-1593	133	14	tax	tax	NOUN
american_scientific_journal-1593	133	15	matters	matter	NOUN
american_scientific_journal-1593	133	16	,	,	PUNCT
american_scientific_journal-1593	133	17	various	various	ADJ
american_scientific_journal-1593	133	18	countries	country	NOUN
american_scientific_journal-1593	133	19	such	such	ADJ
american_scientific_journal-1593	133	20	as	as	ADP
american_scientific_journal-1593	133	21	the	the	DET
american_scientific_journal-1593	133	22	usa	usa	PROPN
american_scientific_journal-1593	133	23	,	,	PUNCT
american_scientific_journal-1593	133	24	the	the	DET
american_scientific_journal-1593	133	25	uk	uk	PROPN
american_scientific_journal-1593	133	26	and	and	CCONJ
american_scientific_journal-1593	133	27	australia	australia	PROPN
american_scientific_journal-1593	133	28	also	also	ADV
american_scientific_journal-1593	133	29	have	have	AUX
american_scientific_journal-1593	133	30	developed	develop	VERB
american_scientific_journal-1593	133	31	interactive	interactive	ADJ
american_scientific_journal-1593	133	32	websites	website	NOUN
american_scientific_journal-1593	133	33	,	,	PUNCT
american_scientific_journal-1593	133	34	disseminated	disseminate	VERB
american_scientific_journal-1593	133	35	leaflets	leaflet	NOUN
american_scientific_journal-1593	133	36	together	together	ADV
american_scientific_journal-1593	133	37	with	with	ADP
american_scientific_journal-1593	133	38	tax	tax	NOUN
american_scientific_journal-1593	133	39	returns	return	NOUN
american_scientific_journal-1593	133	40	,	,	PUNCT
american_scientific_journal-1593	133	41	opened	open	VERB
american_scientific_journal-1593	133	42	call	call	NOUN
american_scientific_journal-1593	133	43	centers	center	NOUN
american_scientific_journal-1593	133	44	,	,	PUNCT
american_scientific_journal-1593	133	45	created	create	VERB
american_scientific_journal-1593	133	46	advertisements	advertisement	NOUN
american_scientific_journal-1593	133	47	or	or	CCONJ
american_scientific_journal-1593	133	48	supplied	supply	VERB
american_scientific_journal-1593	133	49	reminders	reminder	NOUN
american_scientific_journal-1593	133	50	via	via	ADP
american_scientific_journal-1593	133	51	television	television	NOUN
american_scientific_journal-1593	133	52	and	and	CCONJ
american_scientific_journal-1593	133	53	radio	radio	NOUN
american_scientific_journal-1593	133	54	(	(	PUNCT
american_scientific_journal-1593	133	55	e.g.	e.g.	ADV
american_scientific_journal-1593	133	56	to	to	PART
american_scientific_journal-1593	133	57	remind	remind	VERB
american_scientific_journal-1593	133	58	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	133	59	of	of	ADP
american_scientific_journal-1593	133	60	deadline	deadline	NOUN
american_scientific_journal-1593	133	61	dates	date	NOUN
american_scientific_journal-1593	133	62	for	for	ADP
american_scientific_journal-1593	133	63	filings	filing	NOUN
american_scientific_journal-1593	133	64	)	)	PUNCT
american_scientific_journal-1593	133	65	.	.	PUNCT
american_scientific_journal-1593	134	1	the	the	DET
american_scientific_journal-1593	134	2	positive	positive	ADJ
american_scientific_journal-1593	134	3	impact	impact	NOUN
american_scientific_journal-1593	134	4	that	that	PRON
american_scientific_journal-1593	134	5	tax	tax	NOUN
american_scientific_journal-1593	134	6	knowledge	knowledge	NOUN
american_scientific_journal-1593	134	7	have	have	VERB
american_scientific_journal-1593	134	8	on	on	ADP
american_scientific_journal-1593	134	9	compliance	compliance	NOUN
american_scientific_journal-1593	134	10	behavior	behavior	NOUN
american_scientific_journal-1593	134	11	of	of	ADP
american_scientific_journal-1593	134	12	the	the	DET
american_scientific_journal-1593	134	13	tax	tax	NOUN
american_scientific_journal-1593	134	14	payers	payer	NOUN
american_scientific_journal-1593	134	15	has	have	AUX
american_scientific_journal-1593	134	16	been	be	AUX
american_scientific_journal-1593	134	17	proven	prove	VERB
american_scientific_journal-1593	134	18	in	in	ADP
american_scientific_journal-1593	134	19	various	various	ADJ
american_scientific_journal-1593	134	20	researchers	researcher	NOUN
american_scientific_journal-1593	134	21	author	author	NOUN
american_scientific_journal-1593	135	1	[	[	X
american_scientific_journal-1593	135	2	14	14	NUM
american_scientific_journal-1593	135	3	]	]	PUNCT
american_scientific_journal-1593	135	4	.	.	PUNCT
american_scientific_journal-1593	136	1	a	a	DET
american_scientific_journal-1593	136	2	lot	lot	NOUN
american_scientific_journal-1593	136	3	of	of	ADP
american_scientific_journal-1593	136	4	empirical	empirical	ADJ
american_scientific_journal-1593	136	5	studies	study	NOUN
american_scientific_journal-1593	136	6	have	have	AUX
american_scientific_journal-1593	136	7	shown	show	VERB
american_scientific_journal-1593	136	8	evidence	evidence	NOUN
american_scientific_journal-1593	136	9	that	that	SCONJ
american_scientific_journal-1593	136	10	general	general	ADJ
american_scientific_journal-1593	136	11	tax	tax	NOUN
american_scientific_journal-1593	136	12	knowledge	knowledge	NOUN
american_scientific_journal-1593	136	13	has	have	AUX
american_scientific_journal-1593	136	14	a	a	DET
american_scientific_journal-1593	136	15	very	very	ADV
american_scientific_journal-1593	136	16	close	close	ADJ
american_scientific_journal-1593	136	17	relationship	relationship	NOUN
american_scientific_journal-1593	136	18	with	with	ADP
american_scientific_journal-1593	136	19	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	136	20	’	’	PART
american_scientific_journal-1593	136	21	ability	ability	NOUN
american_scientific_journal-1593	136	22	to	to	PART
american_scientific_journal-1593	136	23	understand	understand	VERB
american_scientific_journal-1593	136	24	the	the	DET
american_scientific_journal-1593	136	25	laws	law	NOUN
american_scientific_journal-1593	136	26	and	and	CCONJ
american_scientific_journal-1593	136	27	regulations	regulation	NOUN
american_scientific_journal-1593	136	28	of	of	ADP
american_scientific_journal-1593	136	29	taxation	taxation	NOUN
american_scientific_journal-1593	136	30	,	,	PUNCT
american_scientific_journal-1593	136	31	and	and	CCONJ
american_scientific_journal-1593	136	32	their	their	PRON
american_scientific_journal-1593	136	33	ability	ability	NOUN
american_scientific_journal-1593	136	34	to	to	PART
american_scientific_journal-1593	136	35	comply	comply	VERB
american_scientific_journal-1593	136	36	with	with	ADP
american_scientific_journal-1593	136	37	them	they	PRON
american_scientific_journal-1593	136	38	author	author	NOUN
american_scientific_journal-1593	136	39	in	in	ADP
american_scientific_journal-1593	136	40	[	[	X
american_scientific_journal-1593	136	41	15	15	NUM
american_scientific_journal-1593	136	42	]	]	PUNCT
american_scientific_journal-1593	136	43	.	.	PUNCT
american_scientific_journal-1593	137	1	author	author	NOUN
american_scientific_journal-1593	137	2	in	in	ADP
american_scientific_journal-1593	137	3	[	[	X
american_scientific_journal-1593	137	4	16	16	NUM
american_scientific_journal-1593	137	5	]	]	PUNCT
american_scientific_journal-1593	137	6	contends	contend	VERB
american_scientific_journal-1593	137	7	that	that	SCONJ
american_scientific_journal-1593	137	8	;	;	PUNCT
american_scientific_journal-1593	137	9	self	self	NOUN
american_scientific_journal-1593	137	10	-	-	PUNCT
american_scientific_journal-1593	137	11	assessment	assessment	NOUN
american_scientific_journal-1593	137	12	requires	require	VERB
american_scientific_journal-1593	137	13	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	137	14	to	to	PART
american_scientific_journal-1593	137	15	understand	understand	VERB
american_scientific_journal-1593	137	16	the	the	DET
american_scientific_journal-1593	137	17	tax	tax	NOUN
american_scientific_journal-1593	137	18	system	system	NOUN
american_scientific_journal-1593	137	19	and	and	CCONJ
american_scientific_journal-1593	137	20	procedures	procedure	NOUN
american_scientific_journal-1593	137	21	,	,	PUNCT
american_scientific_journal-1593	137	22	to	to	PART
american_scientific_journal-1593	137	23	possess	possess	VERB
american_scientific_journal-1593	137	24	adequate	adequate	ADJ
american_scientific_journal-1593	137	25	tax	tax	NOUN
american_scientific_journal-1593	137	26	knowledge	knowledge	NOUN
american_scientific_journal-1593	137	27	,	,	PUNCT
american_scientific_journal-1593	137	28	to	to	PART
american_scientific_journal-1593	137	29	be	be	AUX
american_scientific_journal-1593	137	30	aware	aware	ADJ
american_scientific_journal-1593	137	31	of	of	ADP
american_scientific_journal-1593	137	32	their	their	PRON
american_scientific_journal-1593	137	33	compliance	compliance	NOUN
american_scientific_journal-1593	137	34	obligations	obligation	NOUN
american_scientific_journal-1593	137	35	and	and	CCONJ
american_scientific_journal-1593	137	36	to	to	PART
american_scientific_journal-1593	137	37	be	be	AUX
american_scientific_journal-1593	137	38	prepared	prepare	VERB
american_scientific_journal-1593	137	39	to	to	PART
american_scientific_journal-1593	137	40	comply	comply	VERB
american_scientific_journal-1593	137	41	.	.	PUNCT
american_scientific_journal-1593	138	1	sa	sa	PROPN
american_scientific_journal-1593	138	2	requires	require	VERB
american_scientific_journal-1593	138	3	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	138	4	to	to	PART
american_scientific_journal-1593	138	5	understand	understand	VERB
american_scientific_journal-1593	138	6	the	the	DET
american_scientific_journal-1593	138	7	tax	tax	NOUN
american_scientific_journal-1593	138	8	system	system	NOUN
american_scientific_journal-1593	138	9	and	and	CCONJ
american_scientific_journal-1593	138	10	its	its	PRON
american_scientific_journal-1593	138	11	procedures	procedure	NOUN
american_scientific_journal-1593	138	12	,	,	PUNCT
american_scientific_journal-1593	138	13	to	to	PART
american_scientific_journal-1593	138	14	possess	possess	VERB
american_scientific_journal-1593	138	15	adequate	adequate	ADJ
american_scientific_journal-1593	138	16	tax	tax	NOUN
american_scientific_journal-1593	138	17	knowledge	knowledge	NOUN
american_scientific_journal-1593	138	18	,	,	PUNCT
american_scientific_journal-1593	138	19	to	to	PART
american_scientific_journal-1593	138	20	be	be	AUX
american_scientific_journal-1593	138	21	aware	aware	ADJ
american_scientific_journal-1593	138	22	of	of	ADP
american_scientific_journal-1593	138	23	their	their	PRON
american_scientific_journal-1593	138	24	compliance	compliance	NOUN
american_scientific_journal-1593	138	25	obligations	obligation	NOUN
american_scientific_journal-1593	138	26	and	and	CCONJ
american_scientific_journal-1593	138	27	to	to	PART
american_scientific_journal-1593	138	28	be	be	AUX
american_scientific_journal-1593	138	29	prepared	prepare	VERB
american_scientific_journal-1593	138	30	to	to	PART
american_scientific_journal-1593	138	31	comply	comply	VERB
american_scientific_journal-1593	138	32	author	author	NOUN
american_scientific_journal-1593	138	33	in	in	ADP
american_scientific_journal-1593	138	34	[	[	X
american_scientific_journal-1593	138	35	17	17	NUM
american_scientific_journal-1593	138	36	]	]	PUNCT
american_scientific_journal-1593	138	37	.	.	PUNCT
american_scientific_journal-1593	139	1	3.3.2	3.3.2	NUM
american_scientific_journal-1593	139	2	.	.	PUNCT
american_scientific_journal-1593	139	3	good	good	ADJ
american_scientific_journal-1593	139	4	service	service	NOUN
american_scientific_journal-1593	139	5	to	to	ADP
american_scientific_journal-1593	139	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	139	7	self	self	NOUN
american_scientific_journal-1593	139	8	-	-	PUNCT
american_scientific_journal-1593	139	9	assessment	assessment	NOUN
american_scientific_journal-1593	139	10	demands	demand	NOUN
american_scientific_journal-1593	139	11	that	that	SCONJ
american_scientific_journal-1593	139	12	tax	tax	NOUN
american_scientific_journal-1593	139	13	administrations	administration	NOUN
american_scientific_journal-1593	139	14	adopt	adopt	VERB
american_scientific_journal-1593	139	15	a	a	DET
american_scientific_journal-1593	139	16	service	service	NOUN
american_scientific_journal-1593	139	17	-	-	PUNCT
american_scientific_journal-1593	139	18	oriented	orient	VERB
american_scientific_journal-1593	139	19	attitude	attitude	NOUN
american_scientific_journal-1593	139	20	toward	toward	ADP
american_scientific_journal-1593	139	21	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	139	22	,	,	PUNCT
american_scientific_journal-1593	139	23	ensuring	ensure	VERB
american_scientific_journal-1593	139	24	that	that	SCONJ
american_scientific_journal-1593	139	25	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	139	26	have	have	VERB
american_scientific_journal-1593	139	27	the	the	DET
american_scientific_journal-1593	139	28	information	information	NOUN
american_scientific_journal-1593	139	29	and	and	CCONJ
american_scientific_journal-1593	139	30	support	support	NOUN
american_scientific_journal-1593	139	31	they	they	PRON
american_scientific_journal-1593	139	32	need	need	VERB
american_scientific_journal-1593	139	33	to	to	PART
american_scientific_journal-1593	139	34	meet	meet	VERB
american_scientific_journal-1593	139	35	their	their	PRON
american_scientific_journal-1593	139	36	tax	tax	NOUN
american_scientific_journal-1593	139	37	obligations	obligation	NOUN
american_scientific_journal-1593	139	38	.	.	PUNCT
american_scientific_journal-1593	140	1	author	author	NOUN
american_scientific_journal-1593	140	2	in	in	ADP
american_scientific_journal-1593	140	3	[	[	X
american_scientific_journal-1593	140	4	18	18	NUM
american_scientific_journal-1593	140	5	]	]	PUNCT
american_scientific_journal-1593	140	6	suggests	suggest	VERB
american_scientific_journal-1593	140	7	that	that	SCONJ
american_scientific_journal-1593	140	8	a	a	DET
american_scientific_journal-1593	140	9	polite	polite	ADJ
american_scientific_journal-1593	140	10	and	and	CCONJ
american_scientific_journal-1593	140	11	helpful	helpful	ADJ
american_scientific_journal-1593	140	12	tax	tax	NOUN
american_scientific_journal-1593	140	13	administration	administration	NOUN
american_scientific_journal-1593	140	14	and	and	CCONJ
american_scientific_journal-1593	140	15	simplification	simplification	NOUN
american_scientific_journal-1593	140	16	of	of	ADP
american_scientific_journal-1593	140	17	tax	tax	NOUN
american_scientific_journal-1593	140	18	forms	form	NOUN
american_scientific_journal-1593	140	19	could	could	AUX
american_scientific_journal-1593	140	20	lower	lower	VERB
american_scientific_journal-1593	140	21	compliance	compliance	NOUN
american_scientific_journal-1593	140	22	costs	cost	NOUN
american_scientific_journal-1593	140	23	and	and	CCONJ
american_scientific_journal-1593	140	24	improve	improve	VERB
american_scientific_journal-1593	140	25	compliance	compliance	NOUN
american_scientific_journal-1593	140	26	at	at	ADP
american_scientific_journal-1593	140	27	the	the	DET
american_scientific_journal-1593	140	28	margin	margin	NOUN
american_scientific_journal-1593	140	29	.	.	PUNCT
american_scientific_journal-1593	141	1	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	141	2	must	must	AUX
american_scientific_journal-1593	141	3	receive	receive	VERB
american_scientific_journal-1593	141	4	clear	clear	ADJ
american_scientific_journal-1593	141	5	information	information	NOUN
american_scientific_journal-1593	141	6	describing	describe	VERB
american_scientific_journal-1593	141	7	their	their	PRON
american_scientific_journal-1593	141	8	obligations	obligation	NOUN
american_scientific_journal-1593	141	9	,	,	PUNCT
american_scientific_journal-1593	141	10	the	the	DET
american_scientific_journal-1593	141	11	taxes	taxis	NOUN
american_scientific_journal-1593	141	12	applicable	applicable	ADJ
american_scientific_journal-1593	141	13	,	,	PUNCT
american_scientific_journal-1593	141	14	and	and	CCONJ
american_scientific_journal-1593	141	15	when	when	SCONJ
american_scientific_journal-1593	141	16	and	and	CCONJ
american_scientific_journal-1593	141	17	where	where	SCONJ
american_scientific_journal-1593	141	18	they	they	PRON
american_scientific_journal-1593	141	19	are	be	AUX
american_scientific_journal-1593	141	20	payable	payable	ADJ
american_scientific_journal-1593	141	21	author	author	NOUN
american_scientific_journal-1593	141	22	in	in	ADP
american_scientific_journal-1593	141	23	[	[	X
american_scientific_journal-1593	141	24	3	3	NUM
american_scientific_journal-1593	141	25	]	]	PUNCT
american_scientific_journal-1593	141	26	.	.	PUNCT
american_scientific_journal-1593	142	1	they	they	PRON
american_scientific_journal-1593	142	2	need	need	VERB
american_scientific_journal-1593	142	3	to	to	PART
american_scientific_journal-1593	142	4	be	be	AUX
american_scientific_journal-1593	142	5	informed	inform	VERB
american_scientific_journal-1593	142	6	about	about	ADP
american_scientific_journal-1593	142	7	changes	change	NOUN
american_scientific_journal-1593	142	8	to	to	ADP
american_scientific_journal-1593	142	9	the	the	DET
american_scientific_journal-1593	142	10	laws	law	NOUN
american_scientific_journal-1593	142	11	and	and	CCONJ
american_scientific_journal-1593	142	12	they	they	PRON
american_scientific_journal-1593	142	13	should	should	AUX
american_scientific_journal-1593	142	14	have	have	VERB
american_scientific_journal-1593	142	15	easy	easy	ADJ
american_scientific_journal-1593	142	16	access	access	NOUN
american_scientific_journal-1593	142	17	to	to	ADP
american_scientific_journal-1593	142	18	information	information	NOUN
american_scientific_journal-1593	142	19	and	and	CCONJ
american_scientific_journal-1593	142	20	tax	tax	NOUN
american_scientific_journal-1593	142	21	forms	form	NOUN
american_scientific_journal-1593	142	22	.	.	PUNCT
american_scientific_journal-1593	143	1	the	the	DET
american_scientific_journal-1593	143	2	components	component	NOUN
american_scientific_journal-1593	143	3	essential	essential	ADJ
american_scientific_journal-1593	143	4	for	for	ADP
american_scientific_journal-1593	143	5	fair	fair	ADJ
american_scientific_journal-1593	143	6	tax	tax	NOUN
american_scientific_journal-1593	143	7	service	service	NOUN
american_scientific_journal-1593	143	8	are	be	AUX
american_scientific_journal-1593	143	9	neutrality	neutrality	NOUN
american_scientific_journal-1593	143	10	of	of	ADP
american_scientific_journal-1593	143	11	the	the	DET
american_scientific_journal-1593	143	12	procedure	procedure	NOUN
american_scientific_journal-1593	143	13	,	,	PUNCT
american_scientific_journal-1593	143	14	trustworthiness	trustworthiness	NOUN
american_scientific_journal-1593	143	15	of	of	ADP
american_scientific_journal-1593	143	16	the	the	DET
american_scientific_journal-1593	143	17	tax	tax	NOUN
american_scientific_journal-1593	143	18	authorities	authority	NOUN
american_scientific_journal-1593	143	19	and	and	CCONJ
american_scientific_journal-1593	143	20	polite	polite	ADJ
american_scientific_journal-1593	143	21	,	,	PUNCT
american_scientific_journal-1593	143	22	dignified	dignified	ADJ
american_scientific_journal-1593	143	23	,	,	PUNCT
american_scientific_journal-1593	143	24	and	and	CCONJ
american_scientific_journal-1593	143	25	respectful	respectful	ADJ
american_scientific_journal-1593	143	26	treatment	treatment	NOUN
american_scientific_journal-1593	143	27	of	of	ADP
american_scientific_journal-1593	143	28	the	the	DET
american_scientific_journal-1593	143	29	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	143	30	according	accord	VERB
american_scientific_journal-1593	143	31	to	to	ADP
american_scientific_journal-1593	143	32	author	author	NOUN
american_scientific_journal-1593	143	33	in	in	ADP
american_scientific_journal-1593	143	34	[	[	X
american_scientific_journal-1593	143	35	19	19	NUM
american_scientific_journal-1593	143	36	]	]	PUNCT
american_scientific_journal-1593	143	37	.	.	PUNCT
american_scientific_journal-1593	144	1	3.3.3	3.3.3	NUM
american_scientific_journal-1593	144	2	simple	simple	ADJ
american_scientific_journal-1593	144	3	filing	filing	NOUN
american_scientific_journal-1593	144	4	and	and	CCONJ
american_scientific_journal-1593	144	5	payment	payment	NOUN
american_scientific_journal-1593	144	6	procedures	procedure	NOUN
american_scientific_journal-1593	144	7	one	one	NUM
american_scientific_journal-1593	144	8	of	of	ADP
american_scientific_journal-1593	144	9	the	the	DET
american_scientific_journal-1593	144	10	basic	basic	ADJ
american_scientific_journal-1593	144	11	characteristics	characteristic	NOUN
american_scientific_journal-1593	144	12	of	of	ADP
american_scientific_journal-1593	144	13	self	self	NOUN
american_scientific_journal-1593	144	14	assessment	assessment	NOUN
american_scientific_journal-1593	144	15	system	system	NOUN
american_scientific_journal-1593	144	16	is	be	AUX
american_scientific_journal-1593	144	17	that	that	SCONJ
american_scientific_journal-1593	144	18	it	it	PRON
american_scientific_journal-1593	144	19	requires	require	VERB
american_scientific_journal-1593	144	20	a	a	DET
american_scientific_journal-1593	144	21	tax	tax	NOUN
american_scientific_journal-1593	144	22	from/	from/	NUM
american_scientific_journal-1593	144	23	return	return	NOUN
american_scientific_journal-1593	144	24	that	that	PRON
american_scientific_journal-1593	144	25	is	be	AUX
american_scientific_journal-1593	144	26	prepared	prepare	VERB
american_scientific_journal-1593	144	27	by	by	ADP
american_scientific_journal-1593	144	28	the	the	DET
american_scientific_journal-1593	144	29	tax	tax	NOUN
american_scientific_journal-1593	144	30	authority	authority	NOUN
american_scientific_journal-1593	144	31	and	and	CCONJ
american_scientific_journal-1593	144	32	issued	issue	VERB
american_scientific_journal-1593	144	33	to	to	ADP
american_scientific_journal-1593	144	34	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	144	35	so	so	SCONJ
american_scientific_journal-1593	144	36	that	that	SCONJ
american_scientific_journal-1593	144	37	they	they	PRON
american_scientific_journal-1593	144	38	can	can	AUX
american_scientific_journal-1593	144	39	fill	fill	VERB
american_scientific_journal-1593	144	40	their	their	PRON
american_scientific_journal-1593	144	41	tax	tax	NOUN
american_scientific_journal-1593	144	42	liabilities	liability	NOUN
american_scientific_journal-1593	144	43	based	base	VERB
american_scientific_journal-1593	144	44	on	on	ADP
american_scientific_journal-1593	144	45	the	the	DET
american_scientific_journal-1593	144	46	law	law	NOUN
american_scientific_journal-1593	144	47	.	.	PUNCT
american_scientific_journal-1593	145	1	evidence	evidence	NOUN
american_scientific_journal-1593	145	2	suggests	suggest	VERB
american_scientific_journal-1593	145	3	that	that	SCONJ
american_scientific_journal-1593	145	4	uncomplicated	uncomplicated	ADJ
american_scientific_journal-1593	145	5	tax	tax	NOUN
american_scientific_journal-1593	145	6	returns	return	NOUN
american_scientific_journal-1593	145	7	play	play	VERB
american_scientific_journal-1593	145	8	a	a	DET
american_scientific_journal-1593	145	9	major	major	ADJ
american_scientific_journal-1593	145	10	role	role	NOUN
american_scientific_journal-1593	145	11	in	in	ADP
american_scientific_journal-1593	145	12	improving	improve	VERB
american_scientific_journal-1593	145	13	tax	tax	NOUN
american_scientific_journal-1593	145	14	compliance	compliance	NOUN
american_scientific_journal-1593	145	15	author	author	NOUN
american_scientific_journal-1593	145	16	in	in	ADP
american_scientific_journal-1593	145	17	[	[	X
american_scientific_journal-1593	145	18	20	20	NUM
american_scientific_journal-1593	145	19	]	]	PUNCT
american_scientific_journal-1593	145	20	.	.	PUNCT
american_scientific_journal-1593	146	1	tax	tax	NOUN
american_scientific_journal-1593	146	2	forms	form	NOUN
american_scientific_journal-1593	146	3	must	must	AUX
american_scientific_journal-1593	146	4	be	be	AUX
american_scientific_journal-1593	146	5	simple	simple	ADJ
american_scientific_journal-1593	146	6	,	,	PUNCT
american_scientific_journal-1593	146	7	with	with	ADP
american_scientific_journal-1593	146	8	clear	clear	ADJ
american_scientific_journal-1593	146	9	instructions	instruction	NOUN
american_scientific_journal-1593	146	10	on	on	ADP
american_scientific_journal-1593	146	11	how	how	SCONJ
american_scientific_journal-1593	146	12	to	to	PART
american_scientific_journal-1593	146	13	complete	complete	VERB
american_scientific_journal-1593	146	14	them	they	PRON
american_scientific_journal-1593	146	15	author	author	NOUN
american_scientific_journal-1593	146	16	in	in	ADP
american_scientific_journal-1593	146	17	[	[	X
american_scientific_journal-1593	146	18	3	3	NUM
american_scientific_journal-1593	146	19	]	]	PUNCT
american_scientific_journal-1593	146	20	.	.	PUNCT
american_scientific_journal-1593	147	1	3.3.4	3.3.4	X
american_scientific_journal-1593	147	2	.	.	PUNCT
american_scientific_journal-1593	147	3	effective	effective	ADJ
american_scientific_journal-1593	147	4	collection	collection	NOUN
american_scientific_journal-1593	147	5	enforcement	enforcement	NOUN
american_scientific_journal-1593	147	6	prompt	prompt	ADJ
american_scientific_journal-1593	147	7	detection	detection	NOUN
american_scientific_journal-1593	147	8	of	of	ADP
american_scientific_journal-1593	147	9	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	147	10	failing	fail	VERB
american_scientific_journal-1593	147	11	to	to	PART
american_scientific_journal-1593	147	12	file	file	VERB
american_scientific_journal-1593	147	13	tax	tax	NOUN
american_scientific_journal-1593	147	14	returns	return	NOUN
american_scientific_journal-1593	147	15	and/or	and/or	CCONJ
american_scientific_journal-1593	147	16	pay	pay	VERB
american_scientific_journal-1593	147	17	the	the	DET
american_scientific_journal-1593	147	18	tax	tax	NOUN
american_scientific_journal-1593	147	19	due	due	ADJ
american_scientific_journal-1593	147	20	and	and	CCONJ
american_scientific_journal-1593	147	21	taking	take	VERB
american_scientific_journal-1593	147	22	swift	swift	ADJ
american_scientific_journal-1593	147	23	measure	measure	NOUN
american_scientific_journal-1593	147	24	is	be	AUX
american_scientific_journal-1593	147	25	critical	critical	ADJ
american_scientific_journal-1593	147	26	to	to	PART
american_scientific_journal-1593	147	27	improve	improve	VERB
american_scientific_journal-1593	147	28	tax	tax	NOUN
american_scientific_journal-1593	147	29	compliance	compliance	NOUN
american_scientific_journal-1593	147	30	author	author	NOUN
american_scientific_journal-1593	147	31	in	in	ADP
american_scientific_journal-1593	147	32	[	[	X
american_scientific_journal-1593	147	33	3	3	NUM
american_scientific_journal-1593	147	34	]	]	PUNCT
american_scientific_journal-1593	147	35	.	.	PUNCT
american_scientific_journal-1593	148	1	author	author	NOUN
american_scientific_journal-1593	148	2	in	in	ADP
american_scientific_journal-1593	148	3	[	[	X
american_scientific_journal-1593	148	4	21	21	NUM
american_scientific_journal-1593	148	5	]	]	PUNCT
american_scientific_journal-1593	148	6	,	,	PUNCT
american_scientific_journal-1593	148	7	suggested	suggest	VERB
american_scientific_journal-1593	148	8	that	that	SCONJ
american_scientific_journal-1593	148	9	no	no	DET
american_scientific_journal-1593	148	10	tax	tax	NOUN
american_scientific_journal-1593	148	11	will	will	AUX
american_scientific_journal-1593	148	12	work	work	VERB
american_scientific_journal-1593	148	13	effectively	effectively	ADV
american_scientific_journal-1593	148	14	,	,	PUNCT
american_scientific_journal-1593	148	15	unless	unless	SCONJ
american_scientific_journal-1593	148	16	its	its	PRON
american_scientific_journal-1593	148	17	administrators	administrator	NOUN
american_scientific_journal-1593	148	18	maintain	maintain	VERB
american_scientific_journal-1593	148	19	an	an	DET
american_scientific_journal-1593	148	20	aggressive	aggressive	ADJ
american_scientific_journal-1593	148	21	attitude	attitude	NOUN
american_scientific_journal-1593	148	22	with	with	ADP
american_scientific_journal-1593	148	23	respect	respect	NOUN
american_scientific_journal-1593	148	24	to	to	ADP
american_scientific_journal-1593	148	25	the	the	DET
american_scientific_journal-1593	148	26	correctness	correctness	NOUN
american_scientific_journal-1593	148	27	of	of	ADP
american_scientific_journal-1593	148	28	the	the	DET
american_scientific_journal-1593	148	29	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	148	30	'	'	PART
american_scientific_journal-1593	148	31	actions	action	NOUN
american_scientific_journal-1593	148	32	.	.	PUNCT
american_scientific_journal-1593	149	1	they	they	PRON
american_scientific_journal-1593	149	2	added	add	VERB
american_scientific_journal-1593	149	3	that	that	SCONJ
american_scientific_journal-1593	149	4	the	the	DET
american_scientific_journal-1593	149	5	prevalence	prevalence	NOUN
american_scientific_journal-1593	149	6	of	of	ADP
american_scientific_journal-1593	149	7	ineffective	ineffective	ADJ
american_scientific_journal-1593	149	8	tax	tax	NOUN
american_scientific_journal-1593	149	9	administration	administration	NOUN
american_scientific_journal-1593	149	10	is	be	AUX
american_scientific_journal-1593	149	11	the	the	DET
american_scientific_journal-1593	149	12	presence	presence	NOUN
american_scientific_journal-1593	149	13	of	of	ADP
american_scientific_journal-1593	149	14	a	a	DET
american_scientific_journal-1593	149	15	very	very	ADV
american_scientific_journal-1593	149	16	large	large	ADJ
american_scientific_journal-1593	149	17	delinquency	delinquency	NOUN
american_scientific_journal-1593	149	18	in	in	ADP
american_scientific_journal-1593	149	19	tax	tax	NOUN
american_scientific_journal-1593	149	20	payments	payment	NOUN
american_scientific_journal-1593	149	21	for	for	ADP
american_scientific_journal-1593	149	22	it	it	PRON
american_scientific_journal-1593	149	23	indicates	indicate	VERB
american_scientific_journal-1593	149	24	the	the	DET
american_scientific_journal-1593	149	25	lack	lack	NOUN
american_scientific_journal-1593	149	26	of	of	ADP
american_scientific_journal-1593	149	27	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	149	28	respect	respect	NOUN
american_scientific_journal-1593	149	29	for	for	ADP
american_scientific_journal-1593	149	30	the	the	DET
american_scientific_journal-1593	149	31	tax	tax	NOUN
american_scientific_journal-1593	149	32	system	system	NOUN
american_scientific_journal-1593	149	33	.	.	PUNCT
american_scientific_journal-1593	150	1	the	the	DET
american_scientific_journal-1593	150	2	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	150	3	in	in	ADP
american_scientific_journal-1593	150	4	effect	effect	NOUN
american_scientific_journal-1593	150	5	is	be	AUX
american_scientific_journal-1593	150	6	acting	act	VERB
american_scientific_journal-1593	150	7	on	on	ADP
american_scientific_journal-1593	150	8	his	his	PRON
american_scientific_journal-1593	150	9	belief	belief	NOUN
american_scientific_journal-1593	150	10	that	that	SCONJ
american_scientific_journal-1593	150	11	the	the	DET
american_scientific_journal-1593	150	12	administrative	administrative	ADJ
american_scientific_journal-1593	150	13	machinery	machinery	NOUN
american_scientific_journal-1593	150	14	may	may	AUX
american_scientific_journal-1593	150	15	bark	bark	VERB
american_scientific_journal-1593	150	16	,	,	PUNCT
american_scientific_journal-1593	150	17	but	but	CCONJ
american_scientific_journal-1593	150	18	that	that	SCONJ
american_scientific_journal-1593	150	19	it	it	PRON
american_scientific_journal-1593	150	20	has	have	VERB
american_scientific_journal-1593	150	21	no	no	DET
american_scientific_journal-1593	150	22	bite	bite	NOUN
american_scientific_journal-1593	150	23	.	.	PUNCT
american_scientific_journal-1593	151	1	rational	rational	ADJ
american_scientific_journal-1593	151	2	and	and	CCONJ
american_scientific_journal-1593	151	3	efficient	efficient	ADJ
american_scientific_journal-1593	151	4	procedures	procedure	NOUN
american_scientific_journal-1593	151	5	,	,	PUNCT
american_scientific_journal-1593	151	6	american	american	ADJ
american_scientific_journal-1593	151	7	scientific	scientific	ADJ
american_scientific_journal-1593	151	8	research	research	NOUN
american_scientific_journal-1593	151	9	journal	journal	NOUN
american_scientific_journal-1593	151	10	for	for	ADP
american_scientific_journal-1593	151	11	engineering	engineering	NOUN
american_scientific_journal-1593	151	12	,	,	PUNCT
american_scientific_journal-1593	151	13	technology	technology	NOUN
american_scientific_journal-1593	151	14	,	,	PUNCT
american_scientific_journal-1593	151	15	and	and	CCONJ
american_scientific_journal-1593	151	16	sciences	science	NOUN
american_scientific_journal-1593	151	17	(	(	PUNCT
american_scientific_journal-1593	151	18	asrjets	asrjet	NOUN
american_scientific_journal-1593	151	19	)	)	PUNCT
american_scientific_journal-1593	151	20	(	(	PUNCT
american_scientific_journal-1593	151	21	2016	2016	NUM
american_scientific_journal-1593	151	22	)	)	PUNCT
american_scientific_journal-1593	151	23	volume	volume	NOUN
american_scientific_journal-1593	151	24	20	20	NUM
american_scientific_journal-1593	151	25	,	,	PUNCT
american_scientific_journal-1593	151	26	no	no	DET
american_scientific_journal-1593	151	27	1	1	NUM
american_scientific_journal-1593	151	28	,	,	PUNCT
american_scientific_journal-1593	151	29	pp	pp	ADV
american_scientific_journal-1593	151	30	78	78	NUM
american_scientific_journal-1593	151	31	-	-	SYM
american_scientific_journal-1593	151	32	103	103	NUM
american_scientific_journal-1593	151	33	86	86	NUM
american_scientific_journal-1593	151	34	higher	high	ADJ
american_scientific_journal-1593	151	35	personnel	personnel	NOUN
american_scientific_journal-1593	151	36	standards	standard	NOUN
american_scientific_journal-1593	151	37	,	,	PUNCT
american_scientific_journal-1593	151	38	better	well	ADJ
american_scientific_journal-1593	151	39	management	management	NOUN
american_scientific_journal-1593	151	40	,	,	PUNCT
american_scientific_journal-1593	151	41	improvement	improvement	NOUN
american_scientific_journal-1593	151	42	in	in	ADP
american_scientific_journal-1593	151	43	relation	relation	NOUN
american_scientific_journal-1593	151	44	with	with	ADP
american_scientific_journal-1593	151	45	the	the	DET
american_scientific_journal-1593	151	46	public	public	NOUN
american_scientific_journal-1593	151	47	and	and	CCONJ
american_scientific_journal-1593	151	48	in	in	ADP
american_scientific_journal-1593	151	49	the	the	DET
american_scientific_journal-1593	151	50	daily	daily	ADJ
american_scientific_journal-1593	151	51	contacts	contact	NOUN
american_scientific_journal-1593	151	52	between	between	ADP
american_scientific_journal-1593	151	53	tax	tax	NOUN
american_scientific_journal-1593	151	54	official	official	NOUN
american_scientific_journal-1593	151	55	and	and	CCONJ
american_scientific_journal-1593	151	56	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	151	57	,	,	PUNCT
american_scientific_journal-1593	151	58	can	can	AUX
american_scientific_journal-1593	151	59	help	help	VERB
american_scientific_journal-1593	151	60	increase	increase	VERB
american_scientific_journal-1593	151	61	the	the	DET
american_scientific_journal-1593	151	62	public	public	ADJ
american_scientific_journal-1593	151	63	respect	respect	NOUN
american_scientific_journal-1593	151	64	for	for	ADP
american_scientific_journal-1593	151	65	the	the	DET
american_scientific_journal-1593	151	66	tax	tax	NOUN
american_scientific_journal-1593	151	67	administration	administration	NOUN
american_scientific_journal-1593	151	68	author	author	NOUN
american_scientific_journal-1593	151	69	in	in	ADP
american_scientific_journal-1593	151	70	[	[	X
american_scientific_journal-1593	151	71	22	22	NUM
american_scientific_journal-1593	151	72	]	]	PUNCT
american_scientific_journal-1593	151	73	.	.	PUNCT
american_scientific_journal-1593	152	1	3.3.5	3.3.5	NUM
american_scientific_journal-1593	152	2	selective	selective	ADJ
american_scientific_journal-1593	152	3	risk	risk	NOUN
american_scientific_journal-1593	152	4	-	-	PUNCT
american_scientific_journal-1593	152	5	based	base	VERB
american_scientific_journal-1593	152	6	audit	audit	NOUN
american_scientific_journal-1593	152	7	according	accord	VERB
american_scientific_journal-1593	152	8	to	to	ADP
american_scientific_journal-1593	152	9	author	author	NOUN
american_scientific_journal-1593	152	10	in	in	ADP
american_scientific_journal-1593	152	11	[	[	X
american_scientific_journal-1593	152	12	23	23	NUM
american_scientific_journal-1593	152	13	]	]	PUNCT
american_scientific_journal-1593	152	14	,	,	PUNCT
american_scientific_journal-1593	152	15	a	a	DET
american_scientific_journal-1593	152	16	tax	tax	NOUN
american_scientific_journal-1593	152	17	audit	audit	NOUN
american_scientific_journal-1593	152	18	is	be	AUX
american_scientific_journal-1593	152	19	an	an	DET
american_scientific_journal-1593	152	20	examination	examination	NOUN
american_scientific_journal-1593	152	21	of	of	ADP
american_scientific_journal-1593	152	22	whether	whether	SCONJ
american_scientific_journal-1593	152	23	a	a	DET
american_scientific_journal-1593	152	24	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	152	25	has	have	AUX
american_scientific_journal-1593	152	26	correctly	correctly	ADV
american_scientific_journal-1593	152	27	assessed	assess	VERB
american_scientific_journal-1593	152	28	and	and	CCONJ
american_scientific_journal-1593	152	29	reported	report	VERB
american_scientific_journal-1593	152	30	their	their	PRON
american_scientific_journal-1593	152	31	tax	tax	NOUN
american_scientific_journal-1593	152	32	liability	liability	NOUN
american_scientific_journal-1593	152	33	and	and	CCONJ
american_scientific_journal-1593	152	34	fulfilled	fulfil	VERB
american_scientific_journal-1593	152	35	other	other	ADJ
american_scientific_journal-1593	152	36	obligations	obligation	NOUN
american_scientific_journal-1593	152	37	.	.	PUNCT
american_scientific_journal-1593	153	1	author	author	NOUN
american_scientific_journal-1593	153	2	in	in	ADP
american_scientific_journal-1593	153	3	[	[	X
american_scientific_journal-1593	153	4	24	24	NUM
american_scientific_journal-1593	153	5	]	]	PUNCT
american_scientific_journal-1593	153	6	,	,	PUNCT
american_scientific_journal-1593	153	7	defines	define	VERB
american_scientific_journal-1593	153	8	tax	tax	NOUN
american_scientific_journal-1593	153	9	audit	audit	NOUN
american_scientific_journal-1593	153	10	as	as	ADP
american_scientific_journal-1593	153	11	an	an	DET
american_scientific_journal-1593	153	12	examination	examination	NOUN
american_scientific_journal-1593	153	13	to	to	PART
american_scientific_journal-1593	153	14	determine	determine	VERB
american_scientific_journal-1593	153	15	whether	whether	SCONJ
american_scientific_journal-1593	153	16	a	a	DET
american_scientific_journal-1593	153	17	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	153	18	has	have	AUX
american_scientific_journal-1593	153	19	correctly	correctly	ADV
american_scientific_journal-1593	153	20	reported	report	VERB
american_scientific_journal-1593	153	21	and	and	CCONJ
american_scientific_journal-1593	153	22	assessed	assess	VERB
american_scientific_journal-1593	153	23	their	their	PRON
american_scientific_journal-1593	153	24	tax	tax	NOUN
american_scientific_journal-1593	153	25	obligations	obligation	NOUN
american_scientific_journal-1593	153	26	.	.	PUNCT
american_scientific_journal-1593	154	1	it	it	PRON
american_scientific_journal-1593	154	2	is	be	AUX
american_scientific_journal-1593	154	3	an	an	DET
american_scientific_journal-1593	154	4	examination	examination	NOUN
american_scientific_journal-1593	154	5	of	of	ADP
american_scientific_journal-1593	154	6	whether	whether	SCONJ
american_scientific_journal-1593	154	7	a	a	DET
american_scientific_journal-1593	154	8	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	154	9	has	have	AUX
american_scientific_journal-1593	154	10	correctly	correctly	ADV
american_scientific_journal-1593	154	11	assessed	assess	VERB
american_scientific_journal-1593	154	12	and	and	CCONJ
american_scientific_journal-1593	154	13	reported	report	VERB
american_scientific_journal-1593	154	14	their	their	PRON
american_scientific_journal-1593	154	15	tax	tax	NOUN
american_scientific_journal-1593	154	16	liability	liability	NOUN
american_scientific_journal-1593	154	17	and	and	CCONJ
american_scientific_journal-1593	154	18	fulfilled	fulfil	VERB
american_scientific_journal-1593	154	19	other	other	ADJ
american_scientific_journal-1593	154	20	obligation	obligation	NOUN
american_scientific_journal-1593	154	21	author	author	NOUN
american_scientific_journal-1593	154	22	in	in	ADP
american_scientific_journal-1593	154	23	[	[	X
american_scientific_journal-1593	154	24	23	23	NUM
american_scientific_journal-1593	154	25	]	]	PUNCT
american_scientific_journal-1593	154	26	.	.	PUNCT
american_scientific_journal-1593	155	1	the	the	DET
american_scientific_journal-1593	155	2	level	level	NOUN
american_scientific_journal-1593	155	3	of	of	ADP
american_scientific_journal-1593	155	4	tax	tax	NOUN
american_scientific_journal-1593	155	5	audit	audit	NOUN
american_scientific_journal-1593	155	6	can	can	AUX
american_scientific_journal-1593	155	7	be	be	AUX
american_scientific_journal-1593	155	8	determined	determine	VERB
american_scientific_journal-1593	155	9	by	by	ADP
american_scientific_journal-1593	155	10	two	two	NUM
american_scientific_journal-1593	155	11	elements	element	NOUN
american_scientific_journal-1593	155	12	:	:	PUNCT
american_scientific_journal-1593	155	13	one	one	NUM
american_scientific_journal-1593	155	14	is	be	AUX
american_scientific_journal-1593	155	15	how	how	SCONJ
american_scientific_journal-1593	155	16	many	many	ADJ
american_scientific_journal-1593	155	17	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	155	18	are	be	AUX
american_scientific_journal-1593	155	19	selected	select	VERB
american_scientific_journal-1593	155	20	for	for	ADP
american_scientific_journal-1593	155	21	audit	audit	NOUN
american_scientific_journal-1593	155	22	and	and	CCONJ
american_scientific_journal-1593	155	23	the	the	DET
american_scientific_journal-1593	155	24	second	second	NOUN
american_scientific_journal-1593	155	25	is	be	AUX
american_scientific_journal-1593	155	26	how	how	SCONJ
american_scientific_journal-1593	155	27	much	much	ADV
american_scientific_journal-1593	155	28	intensive	intensive	ADJ
american_scientific_journal-1593	155	29	the	the	DET
american_scientific_journal-1593	155	30	audit	audit	NOUN
american_scientific_journal-1593	155	31	is	be	AUX
american_scientific_journal-1593	155	32	author	author	NOUN
american_scientific_journal-1593	155	33	in	in	ADP
american_scientific_journal-1593	155	34	[	[	X
american_scientific_journal-1593	155	35	25	25	NUM
american_scientific_journal-1593	155	36	]	]	PUNCT
american_scientific_journal-1593	155	37	.	.	PUNCT
american_scientific_journal-1593	156	1	the	the	DET
american_scientific_journal-1593	156	2	first	first	ADJ
american_scientific_journal-1593	156	3	element	element	NOUN
american_scientific_journal-1593	156	4	is	be	AUX
american_scientific_journal-1593	156	5	easily	easily	ADV
american_scientific_journal-1593	156	6	measured	measure	VERB
american_scientific_journal-1593	156	7	by	by	ADP
american_scientific_journal-1593	156	8	the	the	DET
american_scientific_journal-1593	156	9	number	number	NOUN
american_scientific_journal-1593	156	10	of	of	ADP
american_scientific_journal-1593	156	11	audited	audit	VERB
american_scientific_journal-1593	156	12	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	156	13	divided	divide	VERB
american_scientific_journal-1593	156	14	by	by	ADP
american_scientific_journal-1593	156	15	the	the	DET
american_scientific_journal-1593	156	16	total	total	ADJ
american_scientific_journal-1593	156	17	number	number	NOUN
american_scientific_journal-1593	156	18	of	of	ADP
american_scientific_journal-1593	156	19	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	156	20	.	.	PUNCT
american_scientific_journal-1593	157	1	tax	tax	NOUN
american_scientific_journal-1593	157	2	audits	audits	NOUN
american_scientific_journal-1593	157	3	are	be	AUX
american_scientific_journal-1593	157	4	often	often	ADV
american_scientific_journal-1593	157	5	more	more	ADV
american_scientific_journal-1593	157	6	detailed	detailed	ADJ
american_scientific_journal-1593	157	7	and	and	CCONJ
american_scientific_journal-1593	157	8	extensive	extensive	ADJ
american_scientific_journal-1593	157	9	than	than	ADP
american_scientific_journal-1593	157	10	other	other	ADJ
american_scientific_journal-1593	157	11	types	type	NOUN
american_scientific_journal-1593	157	12	of	of	ADP
american_scientific_journal-1593	157	13	examination	examination	NOUN
american_scientific_journal-1593	157	14	,	,	PUNCT
american_scientific_journal-1593	157	15	such	such	ADJ
american_scientific_journal-1593	157	16	as	as	ADP
american_scientific_journal-1593	157	17	general	general	ADJ
american_scientific_journal-1593	157	18	desk	desk	NOUN
american_scientific_journal-1593	157	19	checks	check	NOUN
american_scientific_journal-1593	157	20	,	,	PUNCT
american_scientific_journal-1593	157	21	compliance	compliance	NOUN
american_scientific_journal-1593	157	22	visits/	visits/	NUM
american_scientific_journal-1593	157	23	reviews	review	NOUN
american_scientific_journal-1593	157	24	or	or	CCONJ
american_scientific_journal-1593	157	25	document	document	NOUN
american_scientific_journal-1593	157	26	matching	matching	NOUN
american_scientific_journal-1593	157	27	programmes	programme	NOUN
american_scientific_journal-1593	157	28	.	.	PUNCT
american_scientific_journal-1593	158	1	thus	thus	ADV
american_scientific_journal-1593	158	2	,	,	PUNCT
american_scientific_journal-1593	158	3	the	the	DET
american_scientific_journal-1593	158	4	primary	primary	ADJ
american_scientific_journal-1593	158	5	purpose	purpose	NOUN
american_scientific_journal-1593	158	6	of	of	ADP
american_scientific_journal-1593	158	7	tax	tax	NOUN
american_scientific_journal-1593	158	8	audit	audit	NOUN
american_scientific_journal-1593	158	9	is	be	AUX
american_scientific_journal-1593	158	10	to	to	PART
american_scientific_journal-1593	158	11	ascertain	ascertain	VERB
american_scientific_journal-1593	158	12	the	the	DET
american_scientific_journal-1593	158	13	extent	extent	NOUN
american_scientific_journal-1593	158	14	to	to	PART
american_scientific_journal-1593	158	15	which	which	PRON
american_scientific_journal-1593	158	16	tax	tax	NOUN
american_scientific_journal-1593	158	17	payers	payer	NOUN
american_scientific_journal-1593	158	18	may	may	AUX
american_scientific_journal-1593	158	19	have	have	AUX
american_scientific_journal-1593	158	20	complied	comply	VERB
american_scientific_journal-1593	158	21	with	with	ADP
american_scientific_journal-1593	158	22	the	the	DET
american_scientific_journal-1593	158	23	relevant	relevant	ADJ
american_scientific_journal-1593	158	24	statutory	statutory	ADJ
american_scientific_journal-1593	158	25	provisions	provision	NOUN
american_scientific_journal-1593	158	26	of	of	ADP
american_scientific_journal-1593	158	27	the	the	DET
american_scientific_journal-1593	158	28	tax	tax	NOUN
american_scientific_journal-1593	158	29	act	act	NOUN
american_scientific_journal-1593	158	30	concerning	concern	VERB
american_scientific_journal-1593	158	31	their	their	PRON
american_scientific_journal-1593	158	32	audited	audit	VERB
american_scientific_journal-1593	158	33	financial	financial	ADJ
american_scientific_journal-1593	158	34	statements	statement	NOUN
american_scientific_journal-1593	158	35	and	and	CCONJ
american_scientific_journal-1593	158	36	other	other	ADJ
american_scientific_journal-1593	158	37	tax	tax	NOUN
american_scientific_journal-1593	158	38	-	-	PUNCT
american_scientific_journal-1593	158	39	related	relate	VERB
american_scientific_journal-1593	158	40	returns	return	NOUN
american_scientific_journal-1593	158	41	author	author	NOUN
american_scientific_journal-1593	158	42	in	in	ADP
american_scientific_journal-1593	158	43	[	[	X
american_scientific_journal-1593	158	44	26	26	NUM
american_scientific_journal-1593	158	45	]	]	PUNCT
american_scientific_journal-1593	158	46	.	.	PUNCT
american_scientific_journal-1593	159	1	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	159	2	must	must	AUX
american_scientific_journal-1593	159	3	know	know	VERB
american_scientific_journal-1593	159	4	that	that	SCONJ
american_scientific_journal-1593	159	5	if	if	SCONJ
american_scientific_journal-1593	159	6	they	they	PRON
american_scientific_journal-1593	159	7	fail	fail	VERB
american_scientific_journal-1593	159	8	to	to	PART
american_scientific_journal-1593	159	9	comply	comply	VERB
american_scientific_journal-1593	159	10	with	with	ADP
american_scientific_journal-1593	159	11	the	the	DET
american_scientific_journal-1593	159	12	tax	tax	NOUN
american_scientific_journal-1593	159	13	laws	law	NOUN
american_scientific_journal-1593	159	14	,	,	PUNCT
american_scientific_journal-1593	159	15	they	they	PRON
american_scientific_journal-1593	159	16	face	face	VERB
american_scientific_journal-1593	159	17	a	a	DET
american_scientific_journal-1593	159	18	reasonable	reasonable	ADJ
american_scientific_journal-1593	159	19	risk	risk	NOUN
american_scientific_journal-1593	159	20	of	of	ADP
american_scientific_journal-1593	159	21	being	be	AUX
american_scientific_journal-1593	159	22	detected	detect	VERB
american_scientific_journal-1593	159	23	.	.	PUNCT
american_scientific_journal-1593	160	1	self	self	NOUN
american_scientific_journal-1593	160	2	-	-	PUNCT
american_scientific_journal-1593	160	3	assessment	assessment	NOUN
american_scientific_journal-1593	160	4	systems	system	NOUN
american_scientific_journal-1593	160	5	therefore	therefore	ADV
american_scientific_journal-1593	160	6	depend	depend	VERB
american_scientific_journal-1593	160	7	heavily	heavily	ADV
american_scientific_journal-1593	160	8	on	on	ADP
american_scientific_journal-1593	160	9	a	a	DET
american_scientific_journal-1593	160	10	strict	strict	ADJ
american_scientific_journal-1593	160	11	audit	audit	NOUN
american_scientific_journal-1593	160	12	program	program	NOUN
american_scientific_journal-1593	160	13	focused	focus	VERB
american_scientific_journal-1593	160	14	on	on	ADP
american_scientific_journal-1593	160	15	higher	high	ADJ
american_scientific_journal-1593	160	16	-	-	PUNCT
american_scientific_journal-1593	160	17	risk	risk	NOUN
american_scientific_journal-1593	160	18	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	160	19	.	.	PUNCT
american_scientific_journal-1593	161	1	author	author	NOUN
american_scientific_journal-1593	161	2	in	in	ADP
american_scientific_journal-1593	161	3	[	[	X
american_scientific_journal-1593	161	4	27	27	NUM
american_scientific_journal-1593	161	5	]	]	PUNCT
american_scientific_journal-1593	161	6	shows	show	VERB
american_scientific_journal-1593	161	7	evidence	evidence	NOUN
american_scientific_journal-1593	161	8	in	in	ADP
american_scientific_journal-1593	161	9	support	support	NOUN
american_scientific_journal-1593	161	10	of	of	ADP
american_scientific_journal-1593	161	11	the	the	DET
american_scientific_journal-1593	161	12	effectiveness	effectiveness	NOUN
american_scientific_journal-1593	161	13	of	of	ADP
american_scientific_journal-1593	161	14	tax	tax	NOUN
american_scientific_journal-1593	161	15	audit	audit	NOUN
american_scientific_journal-1593	161	16	in	in	ADP
american_scientific_journal-1593	161	17	self	self	NOUN
american_scientific_journal-1593	161	18	-	-	PUNCT
american_scientific_journal-1593	161	19	assessment	assessment	NOUN
american_scientific_journal-1593	161	20	systems	system	NOUN
american_scientific_journal-1593	161	21	;	;	PUNCT
american_scientific_journal-1593	161	22	though	though	SCONJ
american_scientific_journal-1593	161	23	they	they	PRON
american_scientific_journal-1593	161	24	may	may	AUX
american_scientific_journal-1593	161	25	need	need	VERB
american_scientific_journal-1593	161	26	to	to	PART
american_scientific_journal-1593	161	27	be	be	AUX
american_scientific_journal-1593	161	28	specifically	specifically	ADV
american_scientific_journal-1593	161	29	designed	design	VERB
american_scientific_journal-1593	161	30	for	for	ADP
american_scientific_journal-1593	161	31	the	the	DET
american_scientific_journal-1593	161	32	intended	intended	ADJ
american_scientific_journal-1593	161	33	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	161	34	group	group	NOUN
american_scientific_journal-1593	161	35	.	.	PUNCT
american_scientific_journal-1593	162	1	author	author	NOUN
american_scientific_journal-1593	162	2	in	in	ADP
american_scientific_journal-1593	162	3	[	[	X
american_scientific_journal-1593	162	4	28	28	NUM
american_scientific_journal-1593	162	5	]	]	PUNCT
american_scientific_journal-1593	162	6	using	use	VERB
american_scientific_journal-1593	162	7	his	his	PRON
american_scientific_journal-1593	162	8	experimental	experimental	ADJ
american_scientific_journal-1593	162	9	studies	study	NOUN
american_scientific_journal-1593	162	10	suggested	suggest	VERB
american_scientific_journal-1593	162	11	more	more	ADV
american_scientific_journal-1593	162	12	generally	generally	ADV
american_scientific_journal-1593	162	13	that	that	SCONJ
american_scientific_journal-1593	162	14	a	a	DET
american_scientific_journal-1593	162	15	higher	high	ADJ
american_scientific_journal-1593	162	16	audit	audit	NOUN
american_scientific_journal-1593	162	17	rate	rate	NOUN
american_scientific_journal-1593	162	18	leads	lead	VERB
american_scientific_journal-1593	162	19	to	to	ADP
american_scientific_journal-1593	162	20	a	a	DET
american_scientific_journal-1593	162	21	better	well	ADJ
american_scientific_journal-1593	162	22	tax	tax	NOUN
american_scientific_journal-1593	162	23	compliance	compliance	NOUN
american_scientific_journal-1593	162	24	and	and	CCONJ
american_scientific_journal-1593	162	25	has	have	VERB
american_scientific_journal-1593	162	26	a	a	DET
american_scientific_journal-1593	162	27	direct	direct	ADJ
american_scientific_journal-1593	162	28	effect	effect	NOUN
american_scientific_journal-1593	162	29	on	on	ADP
american_scientific_journal-1593	162	30	tax	tax	NOUN
american_scientific_journal-1593	162	31	collections	collection	NOUN
american_scientific_journal-1593	162	32	of	of	ADP
american_scientific_journal-1593	162	33	reported	report	VERB
american_scientific_journal-1593	162	34	amount	amount	NOUN
american_scientific_journal-1593	162	35	.	.	PUNCT
american_scientific_journal-1593	163	1	3.3.6	3.3.6	NUM
american_scientific_journal-1593	163	2	fairly	fairly	ADV
american_scientific_journal-1593	163	3	applied	apply	VERB
american_scientific_journal-1593	163	4	interest	interest	NOUN
american_scientific_journal-1593	163	5	and	and	CCONJ
american_scientific_journal-1593	163	6	penalties	penalty	NOUN
american_scientific_journal-1593	163	7	interest	interest	NOUN
american_scientific_journal-1593	163	8	and	and	CCONJ
american_scientific_journal-1593	163	9	penalties	penalty	NOUN
american_scientific_journal-1593	163	10	serve	serve	VERB
american_scientific_journal-1593	163	11	to	to	PART
american_scientific_journal-1593	163	12	remind	remind	VERB
american_scientific_journal-1593	163	13	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	163	14	of	of	ADP
american_scientific_journal-1593	163	15	the	the	DET
american_scientific_journal-1593	163	16	need	need	NOUN
american_scientific_journal-1593	163	17	to	to	PART
american_scientific_journal-1593	163	18	take	take	VERB
american_scientific_journal-1593	163	19	reasonable	reasonable	ADJ
american_scientific_journal-1593	163	20	care	care	NOUN
american_scientific_journal-1593	163	21	in	in	ADP
american_scientific_journal-1593	163	22	preparing	prepare	VERB
american_scientific_journal-1593	163	23	their	their	PRON
american_scientific_journal-1593	163	24	tax	tax	NOUN
american_scientific_journal-1593	163	25	returns	return	NOUN
american_scientific_journal-1593	163	26	and	and	CCONJ
american_scientific_journal-1593	163	27	managing	manage	VERB
american_scientific_journal-1593	163	28	their	their	PRON
american_scientific_journal-1593	163	29	tax	tax	NOUN
american_scientific_journal-1593	163	30	affairs	affair	NOUN
american_scientific_journal-1593	163	31	.	.	PUNCT
american_scientific_journal-1593	164	1	interest	interest	NOUN
american_scientific_journal-1593	164	2	and	and	CCONJ
american_scientific_journal-1593	164	3	penalties	penalty	NOUN
american_scientific_journal-1593	164	4	must	must	AUX
american_scientific_journal-1593	164	5	be	be	AUX
american_scientific_journal-1593	164	6	neither	neither	CCONJ
american_scientific_journal-1593	164	7	too	too	ADV
american_scientific_journal-1593	164	8	lenient	lenient	ADJ
american_scientific_journal-1593	164	9	nor	nor	CCONJ
american_scientific_journal-1593	164	10	unrealistically	unrealistically	ADV
american_scientific_journal-1593	164	11	harsh	harsh	ADJ
american_scientific_journal-1593	164	12	,	,	PUNCT
american_scientific_journal-1593	164	13	and	and	CCONJ
american_scientific_journal-1593	164	14	must	must	AUX
american_scientific_journal-1593	164	15	be	be	AUX
american_scientific_journal-1593	164	16	applied	apply	VERB
american_scientific_journal-1593	164	17	consistently	consistently	ADV
american_scientific_journal-1593	164	18	throughout	throughout	ADP
american_scientific_journal-1593	164	19	the	the	DET
american_scientific_journal-1593	164	20	country	country	NOUN
american_scientific_journal-1593	164	21	and	and	CCONJ
american_scientific_journal-1593	164	22	between	between	ADP
american_scientific_journal-1593	164	23	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	164	24	groups	group	NOUN
american_scientific_journal-1593	164	25	according	accord	VERB
american_scientific_journal-1593	164	26	to	to	ADP
american_scientific_journal-1593	164	27	author	author	NOUN
american_scientific_journal-1593	164	28	[	[	X
american_scientific_journal-1593	164	29	3	3	NUM
american_scientific_journal-1593	164	30	]	]	PUNCT
american_scientific_journal-1593	164	31	.	.	PUNCT
american_scientific_journal-1593	165	1	as	as	ADP
american_scientific_journal-1593	165	2	with	with	ADP
american_scientific_journal-1593	165	3	tax	tax	NOUN
american_scientific_journal-1593	165	4	audits	audits	NOUN
american_scientific_journal-1593	165	5	,	,	PUNCT
american_scientific_journal-1593	165	6	penalties	penalty	NOUN
american_scientific_journal-1593	165	7	and	and	CCONJ
american_scientific_journal-1593	165	8	fines	fine	NOUN
american_scientific_journal-1593	165	9	also	also	ADV
american_scientific_journal-1593	165	10	appear	appear	VERB
american_scientific_journal-1593	165	11	to	to	PART
american_scientific_journal-1593	165	12	play	play	VERB
american_scientific_journal-1593	165	13	a	a	DET
american_scientific_journal-1593	165	14	significant	significant	ADJ
american_scientific_journal-1593	165	15	role	role	NOUN
american_scientific_journal-1593	165	16	in	in	ADP
american_scientific_journal-1593	165	17	the	the	DET
american_scientific_journal-1593	165	18	success	success	NOUN
american_scientific_journal-1593	165	19	of	of	ADP
american_scientific_journal-1593	165	20	sas	sas	PROPN
american_scientific_journal-1593	165	21	.	.	PUNCT
american_scientific_journal-1593	166	1	in	in	ADP
american_scientific_journal-1593	166	2	a	a	DET
american_scientific_journal-1593	166	3	sas	sa	NOUN
american_scientific_journal-1593	166	4	,	,	PUNCT
american_scientific_journal-1593	166	5	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	166	6	are	be	AUX
american_scientific_journal-1593	166	7	also	also	ADV
american_scientific_journal-1593	166	8	faced	face	VERB
american_scientific_journal-1593	166	9	with	with	ADP
american_scientific_journal-1593	166	10	a	a	DET
american_scientific_journal-1593	166	11	more	more	ADV
american_scientific_journal-1593	166	12	difficult	difficult	ADJ
american_scientific_journal-1593	166	13	tax	tax	NOUN
american_scientific_journal-1593	166	14	compliance	compliance	NOUN
american_scientific_journal-1593	166	15	task	task	NOUN
american_scientific_journal-1593	166	16	when	when	SCONJ
american_scientific_journal-1593	166	17	compared	compare	VERB
american_scientific_journal-1593	166	18	to	to	ADP
american_scientific_journal-1593	166	19	a	a	DET
american_scientific_journal-1593	166	20	direct	direct	ADJ
american_scientific_journal-1593	166	21	assessment	assessment	NOUN
american_scientific_journal-1593	166	22	system	system	NOUN
american_scientific_journal-1593	166	23	.	.	PUNCT
american_scientific_journal-1593	167	1	since	since	SCONJ
american_scientific_journal-1593	167	2	sas	sas	PROPN
american_scientific_journal-1593	167	3	is	be	AUX
american_scientific_journal-1593	167	4	heavily	heavily	ADV
american_scientific_journal-1593	167	5	reliant	reliant	ADJ
american_scientific_journal-1593	167	6	on	on	ADP
american_scientific_journal-1593	167	7	the	the	DET
american_scientific_journal-1593	167	8	honesty	honesty	NOUN
american_scientific_journal-1593	167	9	of	of	ADP
american_scientific_journal-1593	167	10	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	167	11	and	and	CCONJ
american_scientific_journal-1593	167	12	is	be	AUX
american_scientific_journal-1593	167	13	also	also	ADV
american_scientific_journal-1593	167	14	not	not	PART
american_scientific_journal-1593	167	15	subject	subject	ADJ
american_scientific_journal-1593	167	16	to	to	ADP
american_scientific_journal-1593	167	17	complete	complete	ADJ
american_scientific_journal-1593	167	18	scrutiny	scrutiny	NOUN
american_scientific_journal-1593	167	19	or	or	CCONJ
american_scientific_journal-1593	167	20	assessment	assessment	NOUN
american_scientific_journal-1593	167	21	by	by	ADP
american_scientific_journal-1593	167	22	the	the	DET
american_scientific_journal-1593	167	23	tax	tax	NOUN
american_scientific_journal-1593	167	24	authority	authority	NOUN
american_scientific_journal-1593	167	25	,	,	PUNCT
american_scientific_journal-1593	167	26	the	the	DET
american_scientific_journal-1593	167	27	execution	execution	NOUN
american_scientific_journal-1593	167	28	of	of	ADP
american_scientific_journal-1593	167	29	penalties	penalty	NOUN
american_scientific_journal-1593	167	30	is	be	AUX
american_scientific_journal-1593	167	31	important	important	ADJ
american_scientific_journal-1593	167	32	compared	compare	VERB
american_scientific_journal-1593	167	33	to	to	ADP
american_scientific_journal-1593	167	34	in	in	ADP
american_scientific_journal-1593	167	35	a	a	DET
american_scientific_journal-1593	167	36	direct	direct	ADJ
american_scientific_journal-1593	167	37	assessment	assessment	NOUN
american_scientific_journal-1593	167	38	system	system	NOUN
american_scientific_journal-1593	167	39	author	author	NOUN
american_scientific_journal-1593	167	40	in	in	ADP
american_scientific_journal-1593	167	41	[	[	X
american_scientific_journal-1593	167	42	1	1	NUM
american_scientific_journal-1593	167	43	]	]	PUNCT
american_scientific_journal-1593	167	44	.	.	PUNCT
american_scientific_journal-1593	168	1	even	even	ADV
american_scientific_journal-1593	168	2	some	some	DET
american_scientific_journal-1593	168	3	scholars	scholar	NOUN
american_scientific_journal-1593	168	4	have	have	AUX
american_scientific_journal-1593	168	5	proved	prove	VERB
american_scientific_journal-1593	168	6	that	that	SCONJ
american_scientific_journal-1593	168	7	penalties	penalty	NOUN
american_scientific_journal-1593	168	8	have	have	VERB
american_scientific_journal-1593	168	9	a	a	DET
american_scientific_journal-1593	168	10	bigger	big	ADJ
american_scientific_journal-1593	168	11	impact	impact	NOUN
american_scientific_journal-1593	168	12	on	on	ADP
american_scientific_journal-1593	168	13	compliance	compliance	NOUN
american_scientific_journal-1593	168	14	than	than	ADP
american_scientific_journal-1593	168	15	the	the	DET
american_scientific_journal-1593	168	16	probability	probability	NOUN
american_scientific_journal-1593	168	17	of	of	ADP
american_scientific_journal-1593	168	18	being	be	AUX
american_scientific_journal-1593	168	19	audited	audit	VERB
american_scientific_journal-1593	168	20	author	author	NOUN
american_scientific_journal-1593	168	21	in	in	ADP
american_scientific_journal-1593	168	22	[	[	PUNCT
american_scientific_journal-1593	168	23	29	29	NUM
american_scientific_journal-1593	168	24	]	]	PUNCT
american_scientific_journal-1593	168	25	.	.	PUNCT
american_scientific_journal-1593	169	1	according	accord	VERB
american_scientific_journal-1593	169	2	to	to	ADP
american_scientific_journal-1593	169	3	author	author	NOUN
american_scientific_journal-1593	169	4	in	in	ADP
american_scientific_journal-1593	169	5	[	[	X
american_scientific_journal-1593	169	6	30	30	NUM
american_scientific_journal-1593	169	7	]	]	PUNCT
american_scientific_journal-1593	169	8	by	by	ADP
american_scientific_journal-1593	169	9	their	their	PRON
american_scientific_journal-1593	169	10	study	study	NOUN
american_scientific_journal-1593	169	11	on	on	ADP
american_scientific_journal-1593	169	12	small	small	ADJ
american_scientific_journal-1593	169	13	and	and	CCONJ
american_scientific_journal-1593	169	14	medium	medium	ADJ
american_scientific_journal-1593	169	15	businesses	business	NOUN
american_scientific_journal-1593	169	16	of	of	ADP
american_scientific_journal-1593	169	17	kenya	kenya	PROPN
american_scientific_journal-1593	169	18	contended	contend	VERB
american_scientific_journal-1593	169	19	that	that	SCONJ
american_scientific_journal-1593	169	20	fines	fine	NOUN
american_scientific_journal-1593	169	21	and	and	CCONJ
american_scientific_journal-1593	169	22	penalties	penalty	NOUN
american_scientific_journal-1593	169	23	positively	positively	ADV
american_scientific_journal-1593	169	24	influence	influence	VERB
american_scientific_journal-1593	169	25	tax	tax	NOUN
american_scientific_journal-1593	169	26	compliance	compliance	NOUN
american_scientific_journal-1593	169	27	but	but	CCONJ
american_scientific_journal-1593	169	28	not	not	PART
american_scientific_journal-1593	169	29	to	to	ADP
american_scientific_journal-1593	169	30	a	a	DET
american_scientific_journal-1593	169	31	very	very	ADV
american_scientific_journal-1593	169	32	great	great	ADJ
american_scientific_journal-1593	169	33	extent	extent	NOUN
american_scientific_journal-1593	169	34	.	.	PUNCT
american_scientific_journal-1593	170	1	3.3.7	3.3.7	NUM
american_scientific_journal-1593	170	2	fair	fair	ADJ
american_scientific_journal-1593	170	3	and	and	CCONJ
american_scientific_journal-1593	170	4	timely	timely	ADJ
american_scientific_journal-1593	170	5	dispute	dispute	NOUN
american_scientific_journal-1593	170	6	resolution	resolution	NOUN
american_scientific_journal-1593	170	7	while	while	SCONJ
american_scientific_journal-1593	170	8	a	a	DET
american_scientific_journal-1593	170	9	tax	tax	NOUN
american_scientific_journal-1593	170	10	administration	administration	NOUN
american_scientific_journal-1593	170	11	must	must	AUX
american_scientific_journal-1593	170	12	have	have	VERB
american_scientific_journal-1593	170	13	effective	effective	ADJ
american_scientific_journal-1593	170	14	powers	power	NOUN
american_scientific_journal-1593	170	15	to	to	PART
american_scientific_journal-1593	170	16	detect	detect	VERB
american_scientific_journal-1593	170	17	and	and	CCONJ
american_scientific_journal-1593	170	18	sanction	sanction	NOUN
american_scientific_journal-1593	170	19	non	non	NOUN
american_scientific_journal-1593	170	20	-	-	NOUN
american_scientific_journal-1593	170	21	compliance	compliance	NOUN
american_scientific_journal-1593	170	22	,	,	PUNCT
american_scientific_journal-1593	170	23	it	it	PRON
american_scientific_journal-1593	170	24	is	be	AUX
american_scientific_journal-1593	170	25	also	also	ADV
american_scientific_journal-1593	170	26	important	important	ADJ
american_scientific_journal-1593	170	27	that	that	SCONJ
american_scientific_journal-1593	170	28	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	170	29	have	have	VERB
american_scientific_journal-1593	170	30	access	access	NOUN
american_scientific_journal-1593	170	31	to	to	ADP
american_scientific_journal-1593	170	32	an	an	DET
american_scientific_journal-1593	170	33	appeal	appeal	NOUN
american_scientific_journal-1593	170	34	process	process	NOUN
american_scientific_journal-1593	170	35	to	to	PART
american_scientific_journal-1593	170	36	protect	protect	VERB
american_scientific_journal-1593	170	37	their	their	PRON
american_scientific_journal-1593	170	38	rights	right	NOUN
american_scientific_journal-1593	170	39	.	.	PUNCT
american_scientific_journal-1593	171	1	when	when	SCONJ
american_scientific_journal-1593	171	2	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	171	3	disagree	disagree	VERB
american_scientific_journal-1593	171	4	with	with	ADP
american_scientific_journal-1593	171	5	american	american	ADJ
american_scientific_journal-1593	171	6	scientific	scientific	ADJ
american_scientific_journal-1593	171	7	research	research	NOUN
american_scientific_journal-1593	171	8	journal	journal	NOUN
american_scientific_journal-1593	171	9	for	for	ADP
american_scientific_journal-1593	171	10	engineering	engineering	NOUN
american_scientific_journal-1593	171	11	,	,	PUNCT
american_scientific_journal-1593	171	12	technology	technology	NOUN
american_scientific_journal-1593	171	13	,	,	PUNCT
american_scientific_journal-1593	171	14	and	and	CCONJ
american_scientific_journal-1593	171	15	sciences	science	NOUN
american_scientific_journal-1593	171	16	(	(	PUNCT
american_scientific_journal-1593	171	17	asrjets	asrjet	NOUN
american_scientific_journal-1593	171	18	)	)	PUNCT
american_scientific_journal-1593	171	19	(	(	PUNCT
american_scientific_journal-1593	171	20	2016	2016	NUM
american_scientific_journal-1593	171	21	)	)	PUNCT
american_scientific_journal-1593	171	22	volume	volume	NOUN
american_scientific_journal-1593	171	23	20	20	NUM
american_scientific_journal-1593	171	24	,	,	PUNCT
american_scientific_journal-1593	171	25	no	no	DET
american_scientific_journal-1593	171	26	1	1	NUM
american_scientific_journal-1593	171	27	,	,	PUNCT
american_scientific_journal-1593	171	28	pp	pp	ADV
american_scientific_journal-1593	171	29	78	78	NUM
american_scientific_journal-1593	171	30	-	-	SYM
american_scientific_journal-1593	171	31	103	103	NUM
american_scientific_journal-1593	171	32	87	87	NUM
american_scientific_journal-1593	171	33	the	the	DET
american_scientific_journal-1593	171	34	results	result	NOUN
american_scientific_journal-1593	171	35	of	of	ADP
american_scientific_journal-1593	171	36	an	an	DET
american_scientific_journal-1593	171	37	audit	audit	NOUN
american_scientific_journal-1593	171	38	,	,	PUNCT
american_scientific_journal-1593	171	39	they	they	PRON
american_scientific_journal-1593	171	40	must	must	AUX
american_scientific_journal-1593	171	41	have	have	VERB
american_scientific_journal-1593	171	42	access	access	NOUN
american_scientific_journal-1593	171	43	to	to	ADP
american_scientific_journal-1593	171	44	processes	process	NOUN
american_scientific_journal-1593	171	45	for	for	ADP
american_scientific_journal-1593	171	46	the	the	DET
american_scientific_journal-1593	171	47	resolution	resolution	NOUN
american_scientific_journal-1593	171	48	of	of	ADP
american_scientific_journal-1593	171	49	any	any	DET
american_scientific_journal-1593	171	50	dispute	dispute	NOUN
american_scientific_journal-1593	171	51	with	with	ADP
american_scientific_journal-1593	171	52	the	the	DET
american_scientific_journal-1593	171	53	tax	tax	NOUN
american_scientific_journal-1593	171	54	office	office	NOUN
american_scientific_journal-1593	171	55	.	.	PUNCT
american_scientific_journal-1593	172	1	the	the	DET
american_scientific_journal-1593	172	2	processes	process	NOUN
american_scientific_journal-1593	172	3	should	should	AUX
american_scientific_journal-1593	172	4	be	be	AUX
american_scientific_journal-1593	172	5	simple	simple	ADJ
american_scientific_journal-1593	172	6	,	,	PUNCT
american_scientific_journal-1593	172	7	neutral	neutral	ADJ
american_scientific_journal-1593	172	8	,	,	PUNCT
american_scientific_journal-1593	172	9	and	and	CCONJ
american_scientific_journal-1593	172	10	transparent	transparent	ADJ
american_scientific_journal-1593	172	11	,	,	PUNCT
american_scientific_journal-1593	172	12	and	and	CCONJ
american_scientific_journal-1593	172	13	typically	typically	ADV
american_scientific_journal-1593	172	14	include	include	VERB
american_scientific_journal-1593	172	15	:	:	PUNCT
american_scientific_journal-1593	172	16	(	(	PUNCT
american_scientific_journal-1593	172	17	1	1	X
american_scientific_journal-1593	172	18	)	)	PUNCT
american_scientific_journal-1593	172	19	an	an	DET
american_scientific_journal-1593	172	20	independent	independent	ADJ
american_scientific_journal-1593	172	21	administrative	administrative	ADJ
american_scientific_journal-1593	172	22	appeals	appeal	NOUN
american_scientific_journal-1593	172	23	process	process	NOUN
american_scientific_journal-1593	172	24	within	within	ADP
american_scientific_journal-1593	172	25	the	the	DET
american_scientific_journal-1593	172	26	tax	tax	NOUN
american_scientific_journal-1593	172	27	administration	administration	NOUN
american_scientific_journal-1593	172	28	;	;	PUNCT
american_scientific_journal-1593	172	29	(	(	PUNCT
american_scientific_journal-1593	172	30	2	2	X
american_scientific_journal-1593	172	31	)	)	PUNCT
american_scientific_journal-1593	172	32	a	a	DET
american_scientific_journal-1593	172	33	special	special	ADJ
american_scientific_journal-1593	172	34	tribunal	tribunal	NOUN
american_scientific_journal-1593	172	35	when	when	SCONJ
american_scientific_journal-1593	172	36	the	the	DET
american_scientific_journal-1593	172	37	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	172	38	is	be	AUX
american_scientific_journal-1593	172	39	dissatisfied	dissatisfied	ADJ
american_scientific_journal-1593	172	40	with	with	ADP
american_scientific_journal-1593	172	41	the	the	DET
american_scientific_journal-1593	172	42	outcome	outcome	NOUN
american_scientific_journal-1593	172	43	of	of	ADP
american_scientific_journal-1593	172	44	the	the	DET
american_scientific_journal-1593	172	45	administrative	administrative	ADJ
american_scientific_journal-1593	172	46	appeals	appeal	NOUN
american_scientific_journal-1593	172	47	process	process	NOUN
american_scientific_journal-1593	172	48	—	—	PUNCT
american_scientific_journal-1593	172	49	the	the	DET
american_scientific_journal-1593	172	50	tribunal	tribunal	NOUN
american_scientific_journal-1593	172	51	should	should	AUX
american_scientific_journal-1593	172	52	include	include	VERB
american_scientific_journal-1593	172	53	qualified	qualified	ADJ
american_scientific_journal-1593	172	54	professionals	professional	NOUN
american_scientific_journal-1593	172	55	,	,	PUNCT
american_scientific_journal-1593	172	56	typically	typically	ADV
american_scientific_journal-1593	172	57	considered	consider	VERB
american_scientific_journal-1593	172	58	as	as	ADP
american_scientific_journal-1593	172	59	judicial	judicial	ADJ
american_scientific_journal-1593	172	60	appointments	appointment	NOUN
american_scientific_journal-1593	172	61	at	at	ADP
american_scientific_journal-1593	172	62	the	the	DET
american_scientific_journal-1593	172	63	level	level	NOUN
american_scientific_journal-1593	172	64	of	of	ADP
american_scientific_journal-1593	172	65	the	the	DET
american_scientific_journal-1593	172	66	lower	low	ADJ
american_scientific_journal-1593	172	67	courts	court	NOUN
american_scientific_journal-1593	172	68	of	of	ADP
american_scientific_journal-1593	172	69	law	law	NOUN
american_scientific_journal-1593	172	70	;	;	PUNCT
american_scientific_journal-1593	172	71	and	and	CCONJ
american_scientific_journal-1593	172	72	(	(	PUNCT
american_scientific_journal-1593	172	73	3	3	X
american_scientific_journal-1593	172	74	)	)	PUNCT
american_scientific_journal-1593	172	75	a	a	DET
american_scientific_journal-1593	172	76	judicial	judicial	ADJ
american_scientific_journal-1593	172	77	process	process	NOUN
american_scientific_journal-1593	172	78	to	to	PART
american_scientific_journal-1593	172	79	resolve	resolve	VERB
american_scientific_journal-1593	172	80	matters	matter	NOUN
american_scientific_journal-1593	172	81	of	of	ADP
american_scientific_journal-1593	172	82	law	law	NOUN
american_scientific_journal-1593	172	83	and	and	CCONJ
american_scientific_journal-1593	172	84	assure	assure	VERB
american_scientific_journal-1593	172	85	procedural	procedural	ADJ
american_scientific_journal-1593	172	86	fairness	fairness	NOUN
american_scientific_journal-1593	172	87	author	author	NOUN
american_scientific_journal-1593	172	88	in	in	ADP
american_scientific_journal-1593	172	89	[	[	X
american_scientific_journal-1593	172	90	3	3	NUM
american_scientific_journal-1593	172	91	]	]	PUNCT
american_scientific_journal-1593	172	92	.	.	PUNCT
american_scientific_journal-1593	173	1	4	4	X
american_scientific_journal-1593	173	2	.	.	NOUN
american_scientific_journal-1593	173	3	results	result	NOUN
american_scientific_journal-1593	173	4	and	and	CCONJ
american_scientific_journal-1593	173	5	discussions	discussion	NOUN
american_scientific_journal-1593	173	6	4.1	4.1	NUM
american_scientific_journal-1593	173	7	respondents	respondent	NOUN
american_scientific_journal-1593	173	8	educational	educational	ADJ
american_scientific_journal-1593	173	9	profile	profile	VERB
american_scientific_journal-1593	173	10	one	one	NUM
american_scientific_journal-1593	173	11	of	of	ADP
american_scientific_journal-1593	173	12	the	the	DET
american_scientific_journal-1593	173	13	most	most	ADV
american_scientific_journal-1593	173	14	important	important	ADJ
american_scientific_journal-1593	173	15	determinants	determinant	NOUN
american_scientific_journal-1593	173	16	of	of	ADP
american_scientific_journal-1593	173	17	implementing	implement	VERB
american_scientific_journal-1593	173	18	self	self	NOUN
american_scientific_journal-1593	173	19	assessment	assessment	NOUN
american_scientific_journal-1593	173	20	tax	tax	NOUN
american_scientific_journal-1593	173	21	system	system	NOUN
american_scientific_journal-1593	173	22	is	be	AUX
american_scientific_journal-1593	173	23	knowledge	knowledge	NOUN
american_scientific_journal-1593	173	24	of	of	ADP
american_scientific_journal-1593	173	25	the	the	DET
american_scientific_journal-1593	173	26	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	173	27	of	of	ADP
american_scientific_journal-1593	173	28	the	the	DET
american_scientific_journal-1593	173	29	tax	tax	NOUN
american_scientific_journal-1593	173	30	laws	law	NOUN
american_scientific_journal-1593	173	31	.	.	PUNCT
american_scientific_journal-1593	174	1	to	to	PART
american_scientific_journal-1593	174	2	be	be	AUX
american_scientific_journal-1593	174	3	able	able	ADJ
american_scientific_journal-1593	174	4	to	to	PART
american_scientific_journal-1593	174	5	know	know	VERB
american_scientific_journal-1593	174	6	the	the	DET
american_scientific_journal-1593	174	7	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	174	8	tax	tax	NOUN
american_scientific_journal-1593	174	9	laws	law	NOUN
american_scientific_journal-1593	174	10	one	one	PRON
american_scientific_journal-1593	174	11	have	have	VERB
american_scientific_journal-1593	174	12	to	to	PART
american_scientific_journal-1593	174	13	have	have	VERB
american_scientific_journal-1593	174	14	the	the	DET
american_scientific_journal-1593	174	15	capability	capability	NOUN
american_scientific_journal-1593	174	16	to	to	PART
american_scientific_journal-1593	174	17	read	read	VERB
american_scientific_journal-1593	174	18	and	and	CCONJ
american_scientific_journal-1593	174	19	understand	understand	VERB
american_scientific_journal-1593	174	20	complex	complex	ADJ
american_scientific_journal-1593	174	21	legal	legal	ADJ
american_scientific_journal-1593	174	22	and	and	CCONJ
american_scientific_journal-1593	174	23	accounting	accounting	NOUN
american_scientific_journal-1593	174	24	rules	rule	NOUN
american_scientific_journal-1593	174	25	which	which	PRON
american_scientific_journal-1593	174	26	can	can	AUX
american_scientific_journal-1593	174	27	not	not	PART
american_scientific_journal-1593	174	28	occur	occur	VERB
american_scientific_journal-1593	174	29	without	without	ADP
american_scientific_journal-1593	174	30	having	have	VERB
american_scientific_journal-1593	174	31	at	at	ADP
american_scientific_journal-1593	174	32	least	least	ADJ
american_scientific_journal-1593	174	33	diploma	diploma	NOUN
american_scientific_journal-1593	174	34	or	or	CCONJ
american_scientific_journal-1593	174	35	degree	degree	NOUN
american_scientific_journal-1593	174	36	level	level	NOUN
american_scientific_journal-1593	174	37	of	of	ADP
american_scientific_journal-1593	174	38	education	education	NOUN
american_scientific_journal-1593	174	39	.	.	PUNCT
american_scientific_journal-1593	175	1	respondents	respondent	NOUN
american_scientific_journal-1593	175	2	were	be	AUX
american_scientific_journal-1593	175	3	let	let	VERB
american_scientific_journal-1593	175	4	to	to	PART
american_scientific_journal-1593	175	5	fill	fill	VERB
american_scientific_journal-1593	175	6	questionnaires	questionnaire	NOUN
american_scientific_journal-1593	175	7	aimed	aim	VERB
american_scientific_journal-1593	175	8	at	at	ADP
american_scientific_journal-1593	175	9	their	their	PRON
american_scientific_journal-1593	175	10	own	own	ADJ
american_scientific_journal-1593	175	11	respondent	respondent	NOUN
american_scientific_journal-1593	175	12	educational	educational	ADJ
american_scientific_journal-1593	175	13	profile	profile	NOUN
american_scientific_journal-1593	175	14	.	.	PUNCT
american_scientific_journal-1593	176	1	the	the	DET
american_scientific_journal-1593	176	2	following	follow	VERB
american_scientific_journal-1593	176	3	table	table	NOUN
american_scientific_journal-1593	176	4	summarizes	summarize	VERB
american_scientific_journal-1593	176	5	the	the	DET
american_scientific_journal-1593	176	6	respondent	respondent	NOUN
american_scientific_journal-1593	176	7	's	's	PART
american_scientific_journal-1593	176	8	educational	educational	ADJ
american_scientific_journal-1593	176	9	profile	profile	NOUN
american_scientific_journal-1593	176	10	as	as	SCONJ
american_scientific_journal-1593	176	11	gathered	gather	VERB
american_scientific_journal-1593	176	12	from	from	ADP
american_scientific_journal-1593	176	13	them	they	PRON
american_scientific_journal-1593	176	14	.	.	PUNCT
american_scientific_journal-1593	177	1	table	table	NOUN
american_scientific_journal-1593	177	2	1	1	NUM
american_scientific_journal-1593	177	3	:	:	PUNCT
american_scientific_journal-1593	177	4	respondent	respondent	NOUN
american_scientific_journal-1593	177	5	's	's	PART
american_scientific_journal-1593	177	6	educational	educational	ADJ
american_scientific_journal-1593	177	7	profile	profile	NOUN
american_scientific_journal-1593	177	8	level	level	NOUN
american_scientific_journal-1593	177	9	of	of	ADP
american_scientific_journal-1593	177	10	education	education	NOUN
american_scientific_journal-1593	177	11	no	no	INTJ
american_scientific_journal-1593	177	12	.	.	PUNCT
american_scientific_journal-1593	178	1	of	of	ADP
american_scientific_journal-1593	178	2	respondents	respondent	NOUN
american_scientific_journal-1593	178	3	percentage	percentage	VERB
american_scientific_journal-1593	178	4	no	no	DET
american_scientific_journal-1593	178	5	education	education	NOUN
american_scientific_journal-1593	178	6	34	34	NUM
american_scientific_journal-1593	178	7	13.6	13.6	NUM
american_scientific_journal-1593	178	8	%	%	NOUN
american_scientific_journal-1593	178	9	primary	primary	ADJ
american_scientific_journal-1593	178	10	education	education	NOUN
american_scientific_journal-1593	178	11	83	83	NUM
american_scientific_journal-1593	178	12	33.2	33.2	NUM
american_scientific_journal-1593	178	13	%	%	NOUN
american_scientific_journal-1593	178	14	secondary	secondary	ADJ
american_scientific_journal-1593	178	15	education	education	NOUN
american_scientific_journal-1593	178	16	85	85	NUM
american_scientific_journal-1593	178	17	34	34	NUM
american_scientific_journal-1593	178	18	%	%	NOUN
american_scientific_journal-1593	178	19	diploma	diploma	NOUN
american_scientific_journal-1593	178	20	33	33	NUM
american_scientific_journal-1593	178	21	13.2	13.2	NUM
american_scientific_journal-1593	178	22	%	%	NOUN
american_scientific_journal-1593	178	23	degree	degree	NOUN
american_scientific_journal-1593	178	24	15	15	NUM
american_scientific_journal-1593	178	25	6	6	NUM
american_scientific_journal-1593	178	26	%	%	NOUN
american_scientific_journal-1593	178	27	second	second	ADJ
american_scientific_journal-1593	178	28	degree	degree	NOUN
american_scientific_journal-1593	178	29	0	0	NUM
american_scientific_journal-1593	178	30	0	0	NUM
american_scientific_journal-1593	178	31	%	%	NOUN
american_scientific_journal-1593	178	32	as	as	SCONJ
american_scientific_journal-1593	178	33	can	can	AUX
american_scientific_journal-1593	178	34	be	be	AUX
american_scientific_journal-1593	178	35	understood	understand	VERB
american_scientific_journal-1593	178	36	from	from	ADP
american_scientific_journal-1593	178	37	the	the	DET
american_scientific_journal-1593	178	38	table	table	NOUN
american_scientific_journal-1593	178	39	while	while	SCONJ
american_scientific_journal-1593	178	40	13	13	NUM
american_scientific_journal-1593	178	41	per	per	ADP
american_scientific_journal-1593	178	42	cent	cent	NOUN
american_scientific_journal-1593	178	43	of	of	ADP
american_scientific_journal-1593	178	44	the	the	DET
american_scientific_journal-1593	178	45	respondents	respondent	NOUN
american_scientific_journal-1593	178	46	have	have	VERB
american_scientific_journal-1593	178	47	no	no	DET
american_scientific_journal-1593	178	48	any	any	DET
american_scientific_journal-1593	178	49	education	education	NOUN
american_scientific_journal-1593	178	50	at	at	ADV
american_scientific_journal-1593	178	51	all	all	ADV
american_scientific_journal-1593	178	52	,	,	PUNCT
american_scientific_journal-1593	178	53	33.2	33.2	NUM
american_scientific_journal-1593	178	54	%	%	NOUN
american_scientific_journal-1593	178	55	of	of	ADP
american_scientific_journal-1593	178	56	them	they	PRON
american_scientific_journal-1593	178	57	have	have	VERB
american_scientific_journal-1593	178	58	only	only	ADV
american_scientific_journal-1593	178	59	primary	primary	ADJ
american_scientific_journal-1593	178	60	education	education	NOUN
american_scientific_journal-1593	178	61	.	.	PUNCT
american_scientific_journal-1593	179	1	tax	tax	NOUN
american_scientific_journal-1593	179	2	payers	payer	NOUN
american_scientific_journal-1593	179	3	who	who	PRON
american_scientific_journal-1593	179	4	reach	reach	VERB
american_scientific_journal-1593	179	5	secondary	secondary	ADJ
american_scientific_journal-1593	179	6	level	level	NOUN
american_scientific_journal-1593	179	7	education	education	NOUN
american_scientific_journal-1593	179	8	counts	count	VERB
american_scientific_journal-1593	179	9	34	34	NUM
american_scientific_journal-1593	179	10	%	%	NOUN
american_scientific_journal-1593	179	11	of	of	ADP
american_scientific_journal-1593	179	12	the	the	DET
american_scientific_journal-1593	179	13	respondents	respondent	NOUN
american_scientific_journal-1593	179	14	.	.	PUNCT
american_scientific_journal-1593	180	1	among	among	ADP
american_scientific_journal-1593	180	2	the	the	DET
american_scientific_journal-1593	180	3	total	total	NOUN
american_scientific_journal-1593	180	4	of	of	ADP
american_scientific_journal-1593	180	5	two	two	NUM
american_scientific_journal-1593	180	6	hundred	hundred	NUM
american_scientific_journal-1593	180	7	fifty	fifty	NUM
american_scientific_journal-1593	180	8	respondents	respondent	NOUN
american_scientific_journal-1593	180	9	,	,	PUNCT
american_scientific_journal-1593	180	10	202	202	NUM
american_scientific_journal-1593	180	11	(	(	PUNCT
american_scientific_journal-1593	180	12	80.2	80.2	NUM
american_scientific_journal-1593	180	13	%	%	NOUN
american_scientific_journal-1593	180	14	)	)	PUNCT
american_scientific_journal-1593	180	15	of	of	ADP
american_scientific_journal-1593	180	16	them	they	PRON
american_scientific_journal-1593	180	17	have	have	VERB
american_scientific_journal-1593	180	18	secondary	secondary	ADJ
american_scientific_journal-1593	180	19	and	and	CCONJ
american_scientific_journal-1593	180	20	below	below	ADP
american_scientific_journal-1593	180	21	secondary	secondary	ADJ
american_scientific_journal-1593	180	22	level	level	NOUN
american_scientific_journal-1593	180	23	education	education	NOUN
american_scientific_journal-1593	180	24	.	.	PUNCT
american_scientific_journal-1593	181	1	implementing	implement	VERB
american_scientific_journal-1593	181	2	self	self	NOUN
american_scientific_journal-1593	181	3	assessment	assessment	NOUN
american_scientific_journal-1593	181	4	system	system	NOUN
american_scientific_journal-1593	181	5	needs	need	VERB
american_scientific_journal-1593	181	6	not	not	PART
american_scientific_journal-1593	181	7	only	only	ADV
american_scientific_journal-1593	181	8	the	the	DET
american_scientific_journal-1593	181	9	capability	capability	NOUN
american_scientific_journal-1593	181	10	to	to	PART
american_scientific_journal-1593	181	11	read	read	VERB
american_scientific_journal-1593	181	12	and	and	CCONJ
american_scientific_journal-1593	181	13	write	write	VERB
american_scientific_journal-1593	181	14	but	but	CCONJ
american_scientific_journal-1593	181	15	also	also	ADV
american_scientific_journal-1593	181	16	the	the	DET
american_scientific_journal-1593	181	17	ability	ability	NOUN
american_scientific_journal-1593	181	18	to	to	PART
american_scientific_journal-1593	181	19	understand	understand	VERB
american_scientific_journal-1593	181	20	the	the	DET
american_scientific_journal-1593	181	21	complex	complex	ADJ
american_scientific_journal-1593	181	22	legal	legal	ADJ
american_scientific_journal-1593	181	23	provisions	provision	NOUN
american_scientific_journal-1593	181	24	and	and	CCONJ
american_scientific_journal-1593	181	25	accounting	accounting	NOUN
american_scientific_journal-1593	181	26	rules	rule	NOUN
american_scientific_journal-1593	181	27	and	and	CCONJ
american_scientific_journal-1593	181	28	calculations	calculation	NOUN
american_scientific_journal-1593	181	29	and	and	CCONJ
american_scientific_journal-1593	181	30	to	to	PART
american_scientific_journal-1593	181	31	know	know	VERB
american_scientific_journal-1593	181	32	how	how	SCONJ
american_scientific_journal-1593	181	33	to	to	PART
american_scientific_journal-1593	181	34	fill	fill	VERB
american_scientific_journal-1593	181	35	the	the	DET
american_scientific_journal-1593	181	36	tax	tax	NOUN
american_scientific_journal-1593	181	37	return	return	NOUN
american_scientific_journal-1593	181	38	forms	form	NOUN
american_scientific_journal-1593	181	39	based	base	VERB
american_scientific_journal-1593	181	40	on	on	ADP
american_scientific_journal-1593	181	41	the	the	DET
american_scientific_journal-1593	181	42	provisions	provision	NOUN
american_scientific_journal-1593	181	43	of	of	ADP
american_scientific_journal-1593	181	44	the	the	DET
american_scientific_journal-1593	181	45	law	law	NOUN
american_scientific_journal-1593	181	46	.	.	PUNCT
american_scientific_journal-1593	182	1	nevertheless	nevertheless	ADV
american_scientific_journal-1593	182	2	,	,	PUNCT
american_scientific_journal-1593	182	3	the	the	DET
american_scientific_journal-1593	182	4	educational	educational	ADJ
american_scientific_journal-1593	182	5	level	level	NOUN
american_scientific_journal-1593	182	6	of	of	ADP
american_scientific_journal-1593	182	7	majority	majority	NOUN
american_scientific_journal-1593	182	8	of	of	ADP
american_scientific_journal-1593	182	9	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	182	10	of	of	ADP
american_scientific_journal-1593	182	11	wolaita	wolaita	PROPN
american_scientific_journal-1593	182	12	zone	zone	NOUN
american_scientific_journal-1593	182	13	do	do	AUX
american_scientific_journal-1593	182	14	not	not	PART
american_scientific_journal-1593	182	15	allow	allow	VERB
american_scientific_journal-1593	182	16	them	they	PRON
american_scientific_journal-1593	182	17	to	to	PART
american_scientific_journal-1593	182	18	do	do	VERB
american_scientific_journal-1593	182	19	so	so	ADV
american_scientific_journal-1593	182	20	.	.	PUNCT
american_scientific_journal-1593	183	1	american	american	ADJ
american_scientific_journal-1593	183	2	scientific	scientific	ADJ
american_scientific_journal-1593	183	3	research	research	PROPN
american_scientific_journal-1593	183	4	journal	journal	NOUN
american_scientific_journal-1593	183	5	for	for	ADP
american_scientific_journal-1593	183	6	engineering	engineering	NOUN
american_scientific_journal-1593	183	7	,	,	PUNCT
american_scientific_journal-1593	183	8	technology	technology	NOUN
american_scientific_journal-1593	183	9	,	,	PUNCT
american_scientific_journal-1593	183	10	and	and	CCONJ
american_scientific_journal-1593	183	11	sciences	science	NOUN
american_scientific_journal-1593	183	12	(	(	PUNCT
american_scientific_journal-1593	183	13	asrjets	asrjet	NOUN
american_scientific_journal-1593	183	14	)	)	PUNCT
american_scientific_journal-1593	183	15	(	(	PUNCT
american_scientific_journal-1593	183	16	2016	2016	NUM
american_scientific_journal-1593	183	17	)	)	PUNCT
american_scientific_journal-1593	183	18	volume	volume	NOUN
american_scientific_journal-1593	183	19	20	20	NUM
american_scientific_journal-1593	183	20	,	,	PUNCT
american_scientific_journal-1593	183	21	no	no	DET
american_scientific_journal-1593	183	22	1	1	NUM
american_scientific_journal-1593	183	23	,	,	PUNCT
american_scientific_journal-1593	183	24	pp	pp	ADV
american_scientific_journal-1593	183	25	78	78	NUM
american_scientific_journal-1593	183	26	-	-	SYM
american_scientific_journal-1593	183	27	103	103	NUM
american_scientific_journal-1593	183	28	88	88	NUM
american_scientific_journal-1593	183	29	4.2	4.2	NUM
american_scientific_journal-1593	183	30	regarding	regard	VERB
american_scientific_journal-1593	183	31	the	the	DET
american_scientific_journal-1593	183	32	implementation	implementation	NOUN
american_scientific_journal-1593	183	33	of	of	ADP
american_scientific_journal-1593	183	34	self	self	NOUN
american_scientific_journal-1593	183	35	assessment	assessment	NOUN
american_scientific_journal-1593	183	36	system	system	NOUN
american_scientific_journal-1593	183	37	in	in	ADP
american_scientific_journal-1593	183	38	wolaita	wolaita	PROPN
american_scientific_journal-1593	183	39	zone	zone	NOUN
american_scientific_journal-1593	183	40	table	table	NOUN
american_scientific_journal-1593	183	41	2	2	NUM
american_scientific_journal-1593	183	42	:	:	PUNCT
american_scientific_journal-1593	183	43	implementation	implementation	NOUN
american_scientific_journal-1593	183	44	of	of	ADP
american_scientific_journal-1593	183	45	self	self	NOUN
american_scientific_journal-1593	183	46	assessment	assessment	NOUN
american_scientific_journal-1593	183	47	in	in	ADP
american_scientific_journal-1593	183	48	wolaita	wolaita	PROPN
american_scientific_journal-1593	183	49	zone	zone	PROPN
american_scientific_journal-1593	183	50	n0	n0	PROPN
american_scientific_journal-1593	183	51	.	.	PUNCT
american_scientific_journal-1593	184	1	question	question	NOUN
american_scientific_journal-1593	184	2	response	response	NOUN
american_scientific_journal-1593	184	3	and	and	CCONJ
american_scientific_journal-1593	184	4	percentage	percentage	NOUN
american_scientific_journal-1593	184	5	1	1	NUM
american_scientific_journal-1593	184	6	.	.	PUNCT
american_scientific_journal-1593	185	1	i	i	PRON
american_scientific_journal-1593	185	2	know	know	VERB
american_scientific_journal-1593	185	3	that	that	SCONJ
american_scientific_journal-1593	185	4	i	i	PRON
american_scientific_journal-1593	185	5	have	have	VERB
american_scientific_journal-1593	185	6	an	an	DET
american_scientific_journal-1593	185	7	obligation	obligation	NOUN
american_scientific_journal-1593	185	8	to	to	PART
american_scientific_journal-1593	185	9	apply	apply	VERB
american_scientific_journal-1593	185	10	self	self	NOUN
american_scientific_journal-1593	185	11	assessment	assessment	NOUN
american_scientific_journal-1593	186	1	yes	yes	INTJ
american_scientific_journal-1593	187	1	no	no	DET
american_scientific_journal-1593	187	2	85(34	85(34	NUM
american_scientific_journal-1593	187	3	%	%	NOUN
american_scientific_journal-1593	187	4	)	)	PUNCT
american_scientific_journal-1593	187	5	165(66	165(66	NUM
american_scientific_journal-1593	187	6	%	%	NOUN
american_scientific_journal-1593	187	7	)	)	PUNCT
american_scientific_journal-1593	188	1	2	2	X
american_scientific_journal-1593	188	2	.	.	X
american_scientific_journal-1593	189	1	i	i	PRON
american_scientific_journal-1593	189	2	perform	perform	VERB
american_scientific_journal-1593	189	3	my	my	PRON
american_scientific_journal-1593	189	4	tax	tax	NOUN
american_scientific_journal-1593	189	5	liability	liability	NOUN
american_scientific_journal-1593	189	6	using	use	VERB
american_scientific_journal-1593	189	7	self	self	NOUN
american_scientific_journal-1593	189	8	assessment	assessment	NOUN
american_scientific_journal-1593	189	9	system	system	NOUN
american_scientific_journal-1593	189	10	63(25.2	63(25.2	ADJ
american_scientific_journal-1593	189	11	%	%	NOUN
american_scientific_journal-1593	189	12	)	)	PUNCT
american_scientific_journal-1593	190	1	187(74.8	187(74.8	NUM
american_scientific_journal-1593	190	2	%	%	NOUN
american_scientific_journal-1593	190	3	)	)	PUNCT
american_scientific_journal-1593	190	4	3	3	X
american_scientific_journal-1593	190	5	.	.	PUNCT
american_scientific_journal-1593	191	1	i	i	PRON
american_scientific_journal-1593	191	2	pay	pay	VERB
american_scientific_journal-1593	191	3	my	my	PRON
american_scientific_journal-1593	191	4	tax	tax	NOUN
american_scientific_journal-1593	191	5	liability	liability	NOUN
american_scientific_journal-1593	191	6	using	use	VERB
american_scientific_journal-1593	191	7	official	official	ADJ
american_scientific_journal-1593	191	8	assessment	assessment	NOUN
american_scientific_journal-1593	191	9	though	though	SCONJ
american_scientific_journal-1593	191	10	i	i	PRON
american_scientific_journal-1593	191	11	know	know	VERB
american_scientific_journal-1593	191	12	self	self	NOUN
american_scientific_journal-1593	191	13	assessment	assessment	NOUN
american_scientific_journal-1593	191	14	is	be	AUX
american_scientific_journal-1593	191	15	an	an	DET
american_scientific_journal-1593	191	16	obligation	obligation	NOUN
american_scientific_journal-1593	191	17	87(34.8	87(34.8	NUM
american_scientific_journal-1593	191	18	%	%	NOUN
american_scientific_journal-1593	191	19	)	)	PUNCT
american_scientific_journal-1593	191	20	163(65.2	163(65.2	NUM
american_scientific_journal-1593	191	21	%	%	NOUN
american_scientific_journal-1593	191	22	)	)	PUNCT
american_scientific_journal-1593	191	23	4	4	NUM
american_scientific_journal-1593	191	24	.	.	PUNCT
american_scientific_journal-1593	192	1	i	i	PRON
american_scientific_journal-1593	192	2	prefer	prefer	VERB
american_scientific_journal-1593	192	3	self	self	NOUN
american_scientific_journal-1593	192	4	assessment	assessment	NOUN
american_scientific_journal-1593	192	5	than	than	ADP
american_scientific_journal-1593	192	6	official	official	ADJ
american_scientific_journal-1593	192	7	assessment	assessment	NOUN
american_scientific_journal-1593	192	8	158(63.2	158(63.2	NUM
american_scientific_journal-1593	192	9	%	%	NOUN
american_scientific_journal-1593	192	10	)	)	PUNCT
american_scientific_journal-1593	192	11	92(36.8	92(36.8	NUM
american_scientific_journal-1593	192	12	%	%	NOUN
american_scientific_journal-1593	192	13	)	)	PUNCT
american_scientific_journal-1593	193	1	5	5	NUM
american_scientific_journal-1593	193	2	.	.	PUNCT
american_scientific_journal-1593	194	1	i	i	PRON
american_scientific_journal-1593	194	2	know	know	VERB
american_scientific_journal-1593	194	3	how	how	SCONJ
american_scientific_journal-1593	194	4	to	to	PART
american_scientific_journal-1593	194	5	fill	fill	VERB
american_scientific_journal-1593	194	6	the	the	DET
american_scientific_journal-1593	194	7	tax	tax	NOUN
american_scientific_journal-1593	194	8	return	return	NOUN
american_scientific_journal-1593	194	9	form	form	NOUN
american_scientific_journal-1593	194	10	54(21.6	54(21.6	NUM
american_scientific_journal-1593	194	11	%	%	NOUN
american_scientific_journal-1593	194	12	)	)	PUNCT
american_scientific_journal-1593	194	13	196(78.4	196(78.4	NUM
american_scientific_journal-1593	194	14	%	%	NOUN
american_scientific_journal-1593	194	15	)	)	PUNCT
american_scientific_journal-1593	194	16	6	6	NUM
american_scientific_journal-1593	194	17	.	.	PUNCT
american_scientific_journal-1593	195	1	the	the	DET
american_scientific_journal-1593	195	2	tax	tax	NOUN
american_scientific_journal-1593	195	3	return	return	NOUN
american_scientific_journal-1593	195	4	form	form	NOUN
american_scientific_journal-1593	195	5	is	be	AUX
american_scientific_journal-1593	195	6	simple	simple	ADJ
american_scientific_journal-1593	195	7	to	to	PART
american_scientific_journal-1593	195	8	fill	fill	VERB
american_scientific_journal-1593	195	9	42(16.8	42(16.8	ADJ
american_scientific_journal-1593	195	10	%	%	NOUN
american_scientific_journal-1593	195	11	)	)	PUNCT
american_scientific_journal-1593	196	1	208(83.2	208(83.2	NUM
american_scientific_journal-1593	196	2	%	%	NOUN
american_scientific_journal-1593	196	3	)	)	PUNCT
american_scientific_journal-1593	196	4	7	7	NUM
american_scientific_journal-1593	196	5	.	.	X
american_scientific_journal-1593	197	1	i	i	PRON
american_scientific_journal-1593	197	2	have	have	AUX
american_scientific_journal-1593	197	3	ever	ever	ADV
american_scientific_journal-1593	197	4	been	be	AUX
american_scientific_journal-1593	197	5	liable	liable	ADJ
american_scientific_journal-1593	197	6	for	for	ADP
american_scientific_journal-1593	197	7	not	not	PART
american_scientific_journal-1593	197	8	filling	fill	VERB
american_scientific_journal-1593	197	9	the	the	DET
american_scientific_journal-1593	197	10	tax	tax	NOUN
american_scientific_journal-1593	197	11	return	return	NOUN
american_scientific_journal-1593	197	12	form	form	NOUN
american_scientific_journal-1593	197	13	33(15.2	33(15.2	NUM
american_scientific_journal-1593	197	14	%	%	NOUN
american_scientific_journal-1593	197	15	)	)	PUNCT
american_scientific_journal-1593	197	16	217(86.8	217(86.8	NUM
american_scientific_journal-1593	197	17	%	%	NOUN
american_scientific_journal-1593	197	18	)	)	PUNCT
american_scientific_journal-1593	197	19	source	source	NOUN
american_scientific_journal-1593	197	20	;	;	PUNCT
american_scientific_journal-1593	197	21	respondents	respondent	NOUN
american_scientific_journal-1593	197	22	response	response	VERB
american_scientific_journal-1593	197	23	the	the	DET
american_scientific_journal-1593	197	24	first	first	ADJ
american_scientific_journal-1593	197	25	question	question	NOUN
american_scientific_journal-1593	197	26	forwarded	forward	VERB
american_scientific_journal-1593	197	27	to	to	ADP
american_scientific_journal-1593	197	28	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	197	29	was	be	AUX
american_scientific_journal-1593	197	30	whether	whether	SCONJ
american_scientific_journal-1593	197	31	they	they	PRON
american_scientific_journal-1593	197	32	are	be	AUX
american_scientific_journal-1593	197	33	aware	aware	ADJ
american_scientific_journal-1593	197	34	of	of	ADP
american_scientific_journal-1593	197	35	selfassessment	selfassessment	NOUN
american_scientific_journal-1593	197	36	system	system	NOUN
american_scientific_journal-1593	197	37	as	as	ADP
american_scientific_journal-1593	197	38	a	a	DET
american_scientific_journal-1593	197	39	legal	legal	ADJ
american_scientific_journal-1593	197	40	obligation	obligation	NOUN
american_scientific_journal-1593	197	41	of	of	ADP
american_scientific_journal-1593	197	42	every	every	DET
american_scientific_journal-1593	197	43	category	category	NOUN
american_scientific_journal-1593	197	44	a	a	PRON
american_scientific_journal-1593	197	45	and	and	CCONJ
american_scientific_journal-1593	197	46	b	b	NOUN
american_scientific_journal-1593	197	47	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	197	48	.	.	PUNCT
american_scientific_journal-1593	198	1	among	among	ADP
american_scientific_journal-1593	198	2	our	our	PRON
american_scientific_journal-1593	198	3	respondents	respondent	NOUN
american_scientific_journal-1593	198	4	sixty	sixty	NUM
american_scientific_journal-1593	198	5	six	six	NUM
american_scientific_journal-1593	198	6	per	per	ADP
american_scientific_journal-1593	198	7	cent	cent	NOUN
american_scientific_journal-1593	198	8	of	of	ADP
american_scientific_journal-1593	198	9	them	they	PRON
american_scientific_journal-1593	198	10	do	do	AUX
american_scientific_journal-1593	198	11	not	not	PART
american_scientific_journal-1593	198	12	know	know	VERB
american_scientific_journal-1593	198	13	self	self	NOUN
american_scientific_journal-1593	198	14	assessment	assessment	NOUN
american_scientific_journal-1593	198	15	system	system	NOUN
american_scientific_journal-1593	198	16	to	to	PART
american_scientific_journal-1593	198	17	be	be	AUX
american_scientific_journal-1593	198	18	a	a	DET
american_scientific_journal-1593	198	19	mandatory	mandatory	ADJ
american_scientific_journal-1593	198	20	obligation	obligation	NOUN
american_scientific_journal-1593	198	21	of	of	ADP
american_scientific_journal-1593	198	22	the	the	DET
american_scientific_journal-1593	198	23	tax	tax	NOUN
american_scientific_journal-1593	198	24	payers	payer	NOUN
american_scientific_journal-1593	198	25	.	.	PUNCT
american_scientific_journal-1593	199	1	only	only	ADV
american_scientific_journal-1593	199	2	34	34	NUM
american_scientific_journal-1593	199	3	percent	percent	NOUN
american_scientific_journal-1593	199	4	of	of	ADP
american_scientific_journal-1593	199	5	them	they	PRON
american_scientific_journal-1593	199	6	have	have	VERB
american_scientific_journal-1593	199	7	a	a	DET
american_scientific_journal-1593	199	8	clear	clear	ADJ
american_scientific_journal-1593	199	9	idea	idea	NOUN
american_scientific_journal-1593	199	10	of	of	ADP
american_scientific_journal-1593	199	11	it	it	PRON
american_scientific_journal-1593	199	12	and	and	CCONJ
american_scientific_journal-1593	199	13	the	the	DET
american_scientific_journal-1593	199	14	mandatory	mandatory	ADJ
american_scientific_journal-1593	199	15	nature	nature	NOUN
american_scientific_journal-1593	199	16	of	of	ADP
american_scientific_journal-1593	199	17	the	the	DET
american_scientific_journal-1593	199	18	law	law	NOUN
american_scientific_journal-1593	199	19	on	on	ADP
american_scientific_journal-1593	199	20	self	self	NOUN
american_scientific_journal-1593	199	21	assessment	assessment	NOUN
american_scientific_journal-1593	199	22	.	.	PUNCT
american_scientific_journal-1593	200	1	this	this	PRON
american_scientific_journal-1593	200	2	shows	show	VERB
american_scientific_journal-1593	200	3	that	that	SCONJ
american_scientific_journal-1593	200	4	little	little	ADJ
american_scientific_journal-1593	200	5	has	have	AUX
american_scientific_journal-1593	200	6	been	be	AUX
american_scientific_journal-1593	200	7	done	do	VERB
american_scientific_journal-1593	200	8	on	on	ADP
american_scientific_journal-1593	200	9	awareness	awareness	NOUN
american_scientific_journal-1593	200	10	creation	creation	NOUN
american_scientific_journal-1593	200	11	of	of	ADP
american_scientific_journal-1593	200	12	the	the	DET
american_scientific_journal-1593	200	13	tax	tax	NOUN
american_scientific_journal-1593	200	14	laws	law	NOUN
american_scientific_journal-1593	200	15	for	for	ADP
american_scientific_journal-1593	200	16	ordinary	ordinary	ADJ
american_scientific_journal-1593	200	17	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	200	18	.	.	PUNCT
american_scientific_journal-1593	201	1	the	the	DET
american_scientific_journal-1593	201	2	second	second	ADJ
american_scientific_journal-1593	201	3	question	question	NOUN
american_scientific_journal-1593	201	4	forwarded	forward	VERB
american_scientific_journal-1593	201	5	for	for	ADP
american_scientific_journal-1593	201	6	these	these	DET
american_scientific_journal-1593	201	7	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	201	8	was	be	AUX
american_scientific_journal-1593	201	9	whether	whether	SCONJ
american_scientific_journal-1593	201	10	they	they	PRON
american_scientific_journal-1593	201	11	have	have	AUX
american_scientific_journal-1593	201	12	been	be	AUX
american_scientific_journal-1593	201	13	applying	apply	VERB
american_scientific_journal-1593	201	14	self	self	NOUN
american_scientific_journal-1593	201	15	assessment	assessment	NOUN
american_scientific_journal-1593	201	16	system	system	NOUN
american_scientific_journal-1593	201	17	to	to	PART
american_scientific_journal-1593	201	18	fulfill	fulfill	VERB
american_scientific_journal-1593	201	19	their	their	PRON
american_scientific_journal-1593	201	20	tax	tax	NOUN
american_scientific_journal-1593	201	21	compliance	compliance	NOUN
american_scientific_journal-1593	201	22	obligation	obligation	NOUN
american_scientific_journal-1593	201	23	.	.	PUNCT
american_scientific_journal-1593	202	1	according	accord	VERB
american_scientific_journal-1593	202	2	to	to	ADP
american_scientific_journal-1593	202	3	the	the	DET
american_scientific_journal-1593	202	4	data	datum	NOUN
american_scientific_journal-1593	202	5	gathered	gather	VERB
american_scientific_journal-1593	202	6	,	,	PUNCT
american_scientific_journal-1593	202	7	the	the	DET
american_scientific_journal-1593	202	8	vast	vast	ADJ
american_scientific_journal-1593	202	9	majority	majority	NOUN
american_scientific_journal-1593	202	10	of	of	ADP
american_scientific_journal-1593	202	11	the	the	DET
american_scientific_journal-1593	202	12	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	202	13	in	in	ADP
american_scientific_journal-1593	202	14	wolaita	wolaita	PROPN
american_scientific_journal-1593	202	15	zone	zone	NOUN
american_scientific_journal-1593	202	16	do	do	AUX
american_scientific_journal-1593	202	17	not	not	PART
american_scientific_journal-1593	202	18	use	use	VERB
american_scientific_journal-1593	202	19	self	self	NOUN
american_scientific_journal-1593	202	20	assessment	assessment	NOUN
american_scientific_journal-1593	202	21	system	system	NOUN
american_scientific_journal-1593	202	22	to	to	PART
american_scientific_journal-1593	202	23	calculate	calculate	VERB
american_scientific_journal-1593	202	24	their	their	PRON
american_scientific_journal-1593	202	25	tax	tax	NOUN
american_scientific_journal-1593	202	26	liabilities	liability	NOUN
american_scientific_journal-1593	202	27	.	.	PUNCT
american_scientific_journal-1593	203	1	rather	rather	ADV
american_scientific_journal-1593	203	2	,	,	PUNCT
american_scientific_journal-1593	203	3	the	the	DET
american_scientific_journal-1593	203	4	tax	tax	NOUN
american_scientific_journal-1593	203	5	authorities	authority	NOUN
american_scientific_journal-1593	203	6	themselves	themselves	PRON
american_scientific_journal-1593	203	7	determine	determine	VERB
american_scientific_journal-1593	203	8	their	their	PRON
american_scientific_journal-1593	203	9	tax	tax	NOUN
american_scientific_journal-1593	203	10	liabilities	liability	NOUN
american_scientific_journal-1593	203	11	by	by	ADP
american_scientific_journal-1593	203	12	using	use	VERB
american_scientific_journal-1593	203	13	simple	simple	ADJ
american_scientific_journal-1593	203	14	estimation	estimation	NOUN
american_scientific_journal-1593	203	15	method	method	NOUN
american_scientific_journal-1593	203	16	since	since	SCONJ
american_scientific_journal-1593	203	17	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	203	18	are	be	AUX
american_scientific_journal-1593	203	19	not	not	PART
american_scientific_journal-1593	203	20	willing	willing	ADJ
american_scientific_journal-1593	203	21	and	and	CCONJ
american_scientific_journal-1593	203	22	unable	unable	ADJ
american_scientific_journal-1593	203	23	to	to	PART
american_scientific_journal-1593	203	24	fill	fill	VERB
american_scientific_journal-1593	203	25	their	their	PRON
american_scientific_journal-1593	203	26	tax	tax	NOUN
american_scientific_journal-1593	203	27	duty	duty	NOUN
american_scientific_journal-1593	203	28	by	by	ADP
american_scientific_journal-1593	203	29	themselves	themselves	PRON
american_scientific_journal-1593	203	30	and	and	CCONJ
american_scientific_journal-1593	203	31	since	since	SCONJ
american_scientific_journal-1593	203	32	they	they	PRON
american_scientific_journal-1593	203	33	do	do	AUX
american_scientific_journal-1593	203	34	not	not	PART
american_scientific_journal-1593	203	35	cooperate	cooperate	VERB
american_scientific_journal-1593	203	36	to	to	PART
american_scientific_journal-1593	203	37	provide	provide	VERB
american_scientific_journal-1593	203	38	enough	enough	ADJ
american_scientific_journal-1593	203	39	information	information	NOUN
american_scientific_journal-1593	203	40	for	for	ADP
american_scientific_journal-1593	203	41	the	the	DET
american_scientific_journal-1593	203	42	tax	tax	NOUN
american_scientific_journal-1593	203	43	collecting	collecting	NOUN
american_scientific_journal-1593	203	44	authority	authority	NOUN
american_scientific_journal-1593	203	45	.	.	PUNCT
american_scientific_journal-1593	204	1	among	among	ADP
american_scientific_journal-1593	204	2	our	our	PRON
american_scientific_journal-1593	204	3	respondents	respondent	NOUN
american_scientific_journal-1593	204	4	about	about	ADV
american_scientific_journal-1593	204	5	74	74	NUM
american_scientific_journal-1593	204	6	%	%	NOUN
american_scientific_journal-1593	204	7	of	of	ADP
american_scientific_journal-1593	204	8	them	they	PRON
american_scientific_journal-1593	204	9	say	say	VERB
american_scientific_journal-1593	204	10	they	they	PRON
american_scientific_journal-1593	204	11	fulfill	fulfill	VERB
american_scientific_journal-1593	204	12	their	their	PRON
american_scientific_journal-1593	204	13	tax	tax	NOUN
american_scientific_journal-1593	204	14	obligation	obligation	NOUN
american_scientific_journal-1593	204	15	based	base	VERB
american_scientific_journal-1593	204	16	on	on	ADP
american_scientific_journal-1593	204	17	official	official	ADJ
american_scientific_journal-1593	204	18	assessment	assessment	NOUN
american_scientific_journal-1593	204	19	system	system	NOUN
american_scientific_journal-1593	204	20	whereas	whereas	SCONJ
american_scientific_journal-1593	204	21	only	only	ADV
american_scientific_journal-1593	204	22	26	26	NUM
american_scientific_journal-1593	204	23	%	%	NOUN
american_scientific_journal-1593	204	24	of	of	ADP
american_scientific_journal-1593	204	25	the	the	DET
american_scientific_journal-1593	204	26	respondents	respondent	NOUN
american_scientific_journal-1593	204	27	are	be	AUX
american_scientific_journal-1593	204	28	applying	apply	VERB
american_scientific_journal-1593	204	29	self	self	NOUN
american_scientific_journal-1593	204	30	assessment	assessment	NOUN
american_scientific_journal-1593	204	31	system	system	NOUN
american_scientific_journal-1593	204	32	to	to	PART
american_scientific_journal-1593	204	33	pay	pay	VERB
american_scientific_journal-1593	204	34	their	their	PRON
american_scientific_journal-1593	204	35	tax	tax	NOUN
american_scientific_journal-1593	204	36	.	.	PUNCT
american_scientific_journal-1593	205	1	some	some	PRON
american_scientific_journal-1593	205	2	of	of	ADP
american_scientific_journal-1593	205	3	the	the	DET
american_scientific_journal-1593	205	4	tax	tax	NOUN
american_scientific_journal-1593	205	5	payers	payer	NOUN
american_scientific_journal-1593	205	6	fail	fail	VERB
american_scientific_journal-1593	205	7	to	to	PART
american_scientific_journal-1593	205	8	use	use	VERB
american_scientific_journal-1593	205	9	self	self	NOUN
american_scientific_journal-1593	205	10	assessment	assessment	NOUN
american_scientific_journal-1593	205	11	though	though	SCONJ
american_scientific_journal-1593	205	12	they	they	PRON
american_scientific_journal-1593	205	13	are	be	AUX
american_scientific_journal-1593	205	14	aware	aware	ADJ
american_scientific_journal-1593	205	15	of	of	ADP
american_scientific_journal-1593	205	16	it	it	PRON
american_scientific_journal-1593	205	17	as	as	ADP
american_scientific_journal-1593	205	18	a	a	DET
american_scientific_journal-1593	205	19	legal	legal	ADJ
american_scientific_journal-1593	205	20	obligation	obligation	NOUN
american_scientific_journal-1593	205	21	.	.	PUNCT
american_scientific_journal-1593	206	1	their	their	PRON
american_scientific_journal-1593	206	2	reason	reason	NOUN
american_scientific_journal-1593	206	3	for	for	ADP
american_scientific_journal-1593	206	4	failing	fail	VERB
american_scientific_journal-1593	206	5	to	to	PART
american_scientific_journal-1593	206	6	apply	apply	VERB
american_scientific_journal-1593	206	7	self	self	NOUN
american_scientific_journal-1593	206	8	assessment	assessment	NOUN
american_scientific_journal-1593	206	9	is	be	AUX
american_scientific_journal-1593	206	10	due	due	ADJ
american_scientific_journal-1593	206	11	to	to	PART
american_scientific_journal-1593	206	12	lack	lack	NOUN
american_scientific_journal-1593	206	13	of	of	ADP
american_scientific_journal-1593	206	14	knowledge	knowledge	NOUN
american_scientific_journal-1593	206	15	how	how	SCONJ
american_scientific_journal-1593	206	16	to	to	PART
american_scientific_journal-1593	206	17	fill	fill	VERB
american_scientific_journal-1593	206	18	the	the	DET
american_scientific_journal-1593	206	19	tax	tax	NOUN
american_scientific_journal-1593	206	20	return	return	NOUN
american_scientific_journal-1593	206	21	form	form	NOUN
american_scientific_journal-1593	206	22	and	and	CCONJ
american_scientific_journal-1593	206	23	other	other	ADJ
american_scientific_journal-1593	206	24	legal	legal	ADJ
american_scientific_journal-1593	206	25	provisions	provision	NOUN
american_scientific_journal-1593	206	26	.	.	PUNCT
american_scientific_journal-1593	207	1	american	american	ADJ
american_scientific_journal-1593	207	2	scientific	scientific	ADJ
american_scientific_journal-1593	207	3	research	research	PROPN
american_scientific_journal-1593	207	4	journal	journal	NOUN
american_scientific_journal-1593	207	5	for	for	ADP
american_scientific_journal-1593	207	6	engineering	engineering	NOUN
american_scientific_journal-1593	207	7	,	,	PUNCT
american_scientific_journal-1593	207	8	technology	technology	NOUN
american_scientific_journal-1593	207	9	,	,	PUNCT
american_scientific_journal-1593	207	10	and	and	CCONJ
american_scientific_journal-1593	207	11	sciences	science	NOUN
american_scientific_journal-1593	207	12	(	(	PUNCT
american_scientific_journal-1593	207	13	asrjets	asrjet	NOUN
american_scientific_journal-1593	207	14	)	)	PUNCT
american_scientific_journal-1593	207	15	(	(	PUNCT
american_scientific_journal-1593	207	16	2016	2016	NUM
american_scientific_journal-1593	207	17	)	)	PUNCT
american_scientific_journal-1593	207	18	volume	volume	NOUN
american_scientific_journal-1593	207	19	20	20	NUM
american_scientific_journal-1593	207	20	,	,	PUNCT
american_scientific_journal-1593	207	21	no	no	DET
american_scientific_journal-1593	207	22	1	1	NUM
american_scientific_journal-1593	207	23	,	,	PUNCT
american_scientific_journal-1593	207	24	pp	pp	ADV
american_scientific_journal-1593	207	25	78	78	NUM
american_scientific_journal-1593	207	26	-	-	SYM
american_scientific_journal-1593	207	27	103	103	NUM
american_scientific_journal-1593	207	28	89	89	NUM
american_scientific_journal-1593	207	29	the	the	DET
american_scientific_journal-1593	207	30	other	other	ADJ
american_scientific_journal-1593	207	31	question	question	NOUN
american_scientific_journal-1593	207	32	administered	administer	VERB
american_scientific_journal-1593	207	33	to	to	ADP
american_scientific_journal-1593	207	34	these	these	DET
american_scientific_journal-1593	207	35	respondents	respondent	NOUN
american_scientific_journal-1593	207	36	was	be	AUX
american_scientific_journal-1593	207	37	whether	whether	SCONJ
american_scientific_journal-1593	207	38	they	they	PRON
american_scientific_journal-1593	207	39	prefer	prefer	VERB
american_scientific_journal-1593	207	40	self	self	NOUN
american_scientific_journal-1593	207	41	assessment	assessment	NOUN
american_scientific_journal-1593	207	42	or	or	CCONJ
american_scientific_journal-1593	207	43	official	official	ADJ
american_scientific_journal-1593	207	44	assessment	assessment	NOUN
american_scientific_journal-1593	207	45	to	to	PART
american_scientific_journal-1593	207	46	fulfill	fulfill	VERB
american_scientific_journal-1593	207	47	their	their	PRON
american_scientific_journal-1593	207	48	tax	tax	NOUN
american_scientific_journal-1593	207	49	liabilities	liability	NOUN
american_scientific_journal-1593	207	50	for	for	ADP
american_scientific_journal-1593	207	51	the	the	DET
american_scientific_journal-1593	207	52	government	government	NOUN
american_scientific_journal-1593	207	53	.	.	PUNCT
american_scientific_journal-1593	208	1	the	the	DET
american_scientific_journal-1593	208	2	vast	vast	ADJ
american_scientific_journal-1593	208	3	majority	majority	NOUN
american_scientific_journal-1593	208	4	of	of	ADP
american_scientific_journal-1593	208	5	the	the	DET
american_scientific_journal-1593	208	6	respondents	respondent	NOUN
american_scientific_journal-1593	208	7	prefer	prefer	VERB
american_scientific_journal-1593	208	8	self	self	NOUN
american_scientific_journal-1593	208	9	assessment	assessment	NOUN
american_scientific_journal-1593	208	10	as	as	ADP
american_scientific_journal-1593	208	11	the	the	DET
american_scientific_journal-1593	208	12	best	good	ADJ
american_scientific_journal-1593	208	13	and	and	CCONJ
american_scientific_journal-1593	208	14	reasonable	reasonable	ADJ
american_scientific_journal-1593	208	15	method	method	NOUN
american_scientific_journal-1593	208	16	of	of	ADP
american_scientific_journal-1593	208	17	performing	perform	VERB
american_scientific_journal-1593	208	18	tax	tax	NOUN
american_scientific_journal-1593	208	19	obligation	obligation	NOUN
american_scientific_journal-1593	208	20	.	.	PUNCT
american_scientific_journal-1593	209	1	according	accord	VERB
american_scientific_journal-1593	209	2	to	to	ADP
american_scientific_journal-1593	209	3	respondent	respondent	NOUN
american_scientific_journal-1593	209	4	's	's	PART
american_scientific_journal-1593	209	5	response	response	NOUN
american_scientific_journal-1593	209	6	,	,	PUNCT
american_scientific_journal-1593	209	7	official	official	ADJ
american_scientific_journal-1593	209	8	assessment	assessment	NOUN
american_scientific_journal-1593	209	9	is	be	AUX
american_scientific_journal-1593	209	10	unfair	unfair	ADJ
american_scientific_journal-1593	209	11	in	in	SCONJ
american_scientific_journal-1593	209	12	that	that	DET
american_scientific_journal-1593	209	13	horizontal	horizontal	ADJ
american_scientific_journal-1593	209	14	and	and	CCONJ
american_scientific_journal-1593	209	15	vertical	vertical	ADJ
american_scientific_journal-1593	209	16	equity	equity	NOUN
american_scientific_journal-1593	209	17	may	may	AUX
american_scientific_journal-1593	209	18	not	not	PART
american_scientific_journal-1593	209	19	exist	exist	VERB
american_scientific_journal-1593	209	20	since	since	SCONJ
american_scientific_journal-1593	209	21	tax	tax	NOUN
american_scientific_journal-1593	209	22	liabilities	liability	NOUN
american_scientific_journal-1593	209	23	are	be	AUX
american_scientific_journal-1593	209	24	determined	determine	VERB
american_scientific_journal-1593	209	25	by	by	ADP
american_scientific_journal-1593	209	26	estimation	estimation	NOUN
american_scientific_journal-1593	209	27	.	.	PUNCT
american_scientific_journal-1593	210	1	some	some	DET
american_scientific_journal-1593	210	2	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	210	3	may	may	AUX
american_scientific_journal-1593	210	4	be	be	AUX
american_scientific_journal-1593	210	5	overtaxed	overtax	VERB
american_scientific_journal-1593	210	6	while	while	SCONJ
american_scientific_journal-1593	210	7	others	other	NOUN
american_scientific_journal-1593	210	8	may	may	AUX
american_scientific_journal-1593	210	9	successfully	successfully	ADV
american_scientific_journal-1593	210	10	escape	escape	VERB
american_scientific_journal-1593	210	11	taxation	taxation	NOUN
american_scientific_journal-1593	210	12	.	.	PUNCT
american_scientific_journal-1593	211	1	among	among	ADP
american_scientific_journal-1593	211	2	our	our	PRON
american_scientific_journal-1593	211	3	respondents	respondent	NOUN
american_scientific_journal-1593	211	4	,	,	PUNCT
american_scientific_journal-1593	211	5	around	around	ADP
american_scientific_journal-1593	211	6	63	63	NUM
american_scientific_journal-1593	211	7	%	%	NOUN
american_scientific_journal-1593	211	8	of	of	ADP
american_scientific_journal-1593	211	9	them	they	PRON
american_scientific_journal-1593	211	10	prefer	prefer	VERB
american_scientific_journal-1593	211	11	self	self	NOUN
american_scientific_journal-1593	211	12	assessment	assessment	NOUN
american_scientific_journal-1593	211	13	while	while	SCONJ
american_scientific_journal-1593	211	14	the	the	DET
american_scientific_journal-1593	211	15	rest	rest	NOUN
american_scientific_journal-1593	211	16	are	be	AUX
american_scientific_journal-1593	211	17	in	in	ADP
american_scientific_journal-1593	211	18	favor	favor	NOUN
american_scientific_journal-1593	211	19	of	of	ADP
american_scientific_journal-1593	211	20	official	official	ADJ
american_scientific_journal-1593	211	21	assessment	assessment	NOUN
american_scientific_journal-1593	211	22	.	.	PUNCT
american_scientific_journal-1593	212	1	despite	despite	SCONJ
american_scientific_journal-1593	212	2	a	a	DET
american_scientific_journal-1593	212	3	strong	strong	ADJ
american_scientific_journal-1593	212	4	desire	desire	NOUN
american_scientific_journal-1593	212	5	for	for	ADP
american_scientific_journal-1593	212	6	self	self	NOUN
american_scientific_journal-1593	212	7	assessment	assessment	NOUN
american_scientific_journal-1593	212	8	,	,	PUNCT
american_scientific_journal-1593	212	9	these	these	DET
american_scientific_journal-1593	212	10	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	212	11	do	do	AUX
american_scientific_journal-1593	212	12	not	not	PART
american_scientific_journal-1593	212	13	have	have	VERB
american_scientific_journal-1593	212	14	the	the	DET
american_scientific_journal-1593	212	15	knowhow	knowhow	NOUN
american_scientific_journal-1593	212	16	how	how	SCONJ
american_scientific_journal-1593	212	17	to	to	PART
american_scientific_journal-1593	212	18	apply	apply	VERB
american_scientific_journal-1593	212	19	self	self	NOUN
american_scientific_journal-1593	212	20	assessment	assessment	NOUN
american_scientific_journal-1593	212	21	system	system	NOUN
american_scientific_journal-1593	212	22	since	since	SCONJ
american_scientific_journal-1593	212	23	they	they	PRON
american_scientific_journal-1593	212	24	have	have	VERB
american_scientific_journal-1593	212	25	grave	grave	ADJ
american_scientific_journal-1593	212	26	knowledge	knowledge	NOUN
american_scientific_journal-1593	212	27	limitation	limitation	NOUN
american_scientific_journal-1593	212	28	of	of	ADP
american_scientific_journal-1593	212	29	the	the	DET
american_scientific_journal-1593	212	30	tax	tax	NOUN
american_scientific_journal-1593	212	31	laws	law	NOUN
american_scientific_journal-1593	212	32	and	and	CCONJ
american_scientific_journal-1593	212	33	procedures	procedure	NOUN
american_scientific_journal-1593	212	34	.	.	PUNCT
american_scientific_journal-1593	213	1	the	the	DET
american_scientific_journal-1593	213	2	other	other	ADJ
american_scientific_journal-1593	213	3	point	point	NOUN
american_scientific_journal-1593	213	4	raised	raise	VERB
american_scientific_journal-1593	213	5	for	for	ADP
american_scientific_journal-1593	213	6	respondents	respondent	NOUN
american_scientific_journal-1593	213	7	was	be	AUX
american_scientific_journal-1593	213	8	the	the	DET
american_scientific_journal-1593	213	9	tax	tax	NOUN
american_scientific_journal-1593	213	10	return	return	NOUN
american_scientific_journal-1593	213	11	form	form	NOUN
american_scientific_journal-1593	213	12	.	.	PUNCT
american_scientific_journal-1593	214	1	for	for	ADP
american_scientific_journal-1593	214	2	the	the	DET
american_scientific_journal-1593	214	3	question	question	NOUN
american_scientific_journal-1593	214	4	whether	whether	SCONJ
american_scientific_journal-1593	214	5	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	214	6	tax	tax	NOUN
american_scientific_journal-1593	214	7	return	return	NOUN
american_scientific_journal-1593	214	8	forms	form	NOUN
american_scientific_journal-1593	214	9	are	be	AUX
american_scientific_journal-1593	214	10	simple	simple	ADJ
american_scientific_journal-1593	214	11	and	and	CCONJ
american_scientific_journal-1593	214	12	easy	easy	ADJ
american_scientific_journal-1593	214	13	to	to	PART
american_scientific_journal-1593	214	14	fill	fill	VERB
american_scientific_journal-1593	214	15	in	in	ADP
american_scientific_journal-1593	214	16	,	,	PUNCT
american_scientific_journal-1593	214	17	only	only	ADV
american_scientific_journal-1593	214	18	42	42	NUM
american_scientific_journal-1593	214	19	%	%	NOUN
american_scientific_journal-1593	214	20	of	of	ADP
american_scientific_journal-1593	214	21	the	the	DET
american_scientific_journal-1593	214	22	respondents	respondent	NOUN
american_scientific_journal-1593	214	23	responded	respond	VERB
american_scientific_journal-1593	214	24	yes	yes	INTJ
american_scientific_journal-1593	214	25	.	.	PUNCT
american_scientific_journal-1593	215	1	the	the	DET
american_scientific_journal-1593	215	2	remaining	remain	VERB
american_scientific_journal-1593	215	3	58	58	NUM
american_scientific_journal-1593	215	4	%	%	NOUN
american_scientific_journal-1593	215	5	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	215	6	of	of	ADP
american_scientific_journal-1593	215	7	wolaita	wolaita	PROPN
american_scientific_journal-1593	215	8	zone	zone	NOUN
american_scientific_journal-1593	215	9	face	face	VERB
american_scientific_journal-1593	215	10	difficulty	difficulty	NOUN
american_scientific_journal-1593	215	11	in	in	ADP
american_scientific_journal-1593	215	12	filling	fill	VERB
american_scientific_journal-1593	215	13	the	the	DET
american_scientific_journal-1593	215	14	tax	tax	NOUN
american_scientific_journal-1593	215	15	forms	form	NOUN
american_scientific_journal-1593	215	16	.	.	PUNCT
american_scientific_journal-1593	216	1	they	they	PRON
american_scientific_journal-1593	216	2	say	say	VERB
american_scientific_journal-1593	216	3	they	they	PRON
american_scientific_journal-1593	216	4	are	be	AUX
american_scientific_journal-1593	216	5	complex	complex	ADJ
american_scientific_journal-1593	216	6	and	and	CCONJ
american_scientific_journal-1593	216	7	accounting	accounting	NOUN
american_scientific_journal-1593	216	8	jargons	jargon	NOUN
american_scientific_journal-1593	216	9	difficult	difficult	ADJ
american_scientific_journal-1593	216	10	to	to	PART
american_scientific_journal-1593	216	11	be	be	AUX
american_scientific_journal-1593	216	12	understood	understand	VERB
american_scientific_journal-1593	216	13	by	by	ADP
american_scientific_journal-1593	216	14	a	a	DET
american_scientific_journal-1593	216	15	layman	layman	NOUN
american_scientific_journal-1593	216	16	.	.	PUNCT
american_scientific_journal-1593	217	1	while	while	SCONJ
american_scientific_journal-1593	217	2	22	22	NUM
american_scientific_journal-1593	217	3	%	%	NOUN
american_scientific_journal-1593	217	4	of	of	ADP
american_scientific_journal-1593	217	5	the	the	DET
american_scientific_journal-1593	217	6	category	category	NOUN
american_scientific_journal-1593	217	7	a	a	PRON
american_scientific_journal-1593	217	8	and	and	CCONJ
american_scientific_journal-1593	217	9	b	b	NOUN
american_scientific_journal-1593	217	10	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	217	11	of	of	ADP
american_scientific_journal-1593	217	12	wolaita	wolaita	PROPN
american_scientific_journal-1593	217	13	zone	zone	NOUN
american_scientific_journal-1593	217	14	know	know	VERB
american_scientific_journal-1593	217	15	how	how	SCONJ
american_scientific_journal-1593	217	16	to	to	PART
american_scientific_journal-1593	217	17	fill	fill	VERB
american_scientific_journal-1593	217	18	the	the	DET
american_scientific_journal-1593	217	19	tax	tax	NOUN
american_scientific_journal-1593	217	20	return	return	NOUN
american_scientific_journal-1593	217	21	forms	form	NOUN
american_scientific_journal-1593	217	22	,	,	PUNCT
american_scientific_journal-1593	217	23	the	the	DET
american_scientific_journal-1593	217	24	majority	majority	NOUN
american_scientific_journal-1593	217	25	of	of	ADP
american_scientific_journal-1593	217	26	them	they	PRON
american_scientific_journal-1593	217	27	196(78	196(78	NUM
american_scientific_journal-1593	217	28	%	%	NOUN
american_scientific_journal-1593	217	29	)	)	PUNCT
american_scientific_journal-1593	217	30	are	be	AUX
american_scientific_journal-1593	217	31	tax	tax	NOUN
american_scientific_journal-1593	217	32	illiterate	illiterate	ADJ
american_scientific_journal-1593	217	33	and	and	CCONJ
american_scientific_journal-1593	217	34	lack	lack	VERB
american_scientific_journal-1593	217	35	the	the	DET
american_scientific_journal-1593	217	36	knowledge	knowledge	NOUN
american_scientific_journal-1593	217	37	of	of	ADP
american_scientific_journal-1593	217	38	filling	fill	VERB
american_scientific_journal-1593	217	39	tax	tax	NOUN
american_scientific_journal-1593	217	40	return	return	NOUN
american_scientific_journal-1593	217	41	forms	form	NOUN
american_scientific_journal-1593	217	42	.	.	PUNCT
american_scientific_journal-1593	218	1	on	on	ADP
american_scientific_journal-1593	218	2	the	the	DET
american_scientific_journal-1593	218	3	other	other	ADJ
american_scientific_journal-1593	218	4	hand	hand	NOUN
american_scientific_journal-1593	218	5	most	most	ADJ
american_scientific_journal-1593	218	6	of	of	ADP
american_scientific_journal-1593	218	7	the	the	DET
american_scientific_journal-1593	218	8	respondents	respondent	NOUN
american_scientific_journal-1593	218	9	faced	face	VERB
american_scientific_journal-1593	218	10	no	no	DET
american_scientific_journal-1593	218	11	liability	liability	NOUN
american_scientific_journal-1593	218	12	for	for	ADP
american_scientific_journal-1593	218	13	failing	fail	VERB
american_scientific_journal-1593	218	14	to	to	PART
american_scientific_journal-1593	218	15	fill	fill	VERB
american_scientific_journal-1593	218	16	the	the	DET
american_scientific_journal-1593	218	17	tax	tax	NOUN
american_scientific_journal-1593	218	18	declaration	declaration	NOUN
american_scientific_journal-1593	218	19	forms	form	NOUN
american_scientific_journal-1593	218	20	.	.	PUNCT
american_scientific_journal-1593	219	1	one	one	NUM
american_scientific_journal-1593	219	2	of	of	ADP
american_scientific_journal-1593	219	3	the	the	DET
american_scientific_journal-1593	219	4	most	most	ADV
american_scientific_journal-1593	219	5	important	important	ADJ
american_scientific_journal-1593	219	6	obligations	obligation	NOUN
american_scientific_journal-1593	219	7	of	of	ADP
american_scientific_journal-1593	219	8	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	219	9	businessmen	businessman	NOUN
american_scientific_journal-1593	219	10	as	as	SCONJ
american_scientific_journal-1593	219	11	stipulated	stipulate	VERB
american_scientific_journal-1593	219	12	by	by	ADP
american_scientific_journal-1593	219	13	the	the	DET
american_scientific_journal-1593	219	14	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	219	15	income	income	NOUN
american_scientific_journal-1593	219	16	tax	tax	NOUN
american_scientific_journal-1593	219	17	proclamation	proclamation	NOUN
american_scientific_journal-1593	219	18	is	be	AUX
american_scientific_journal-1593	219	19	to	to	PART
american_scientific_journal-1593	219	20	fill	fill	VERB
american_scientific_journal-1593	219	21	the	the	DET
american_scientific_journal-1593	219	22	income	income	NOUN
american_scientific_journal-1593	219	23	tax	tax	NOUN
american_scientific_journal-1593	219	24	declaration	declaration	NOUN
american_scientific_journal-1593	219	25	forms	form	NOUN
american_scientific_journal-1593	219	26	in	in	ADP
american_scientific_journal-1593	219	27	due	due	ADJ
american_scientific_journal-1593	219	28	time	time	NOUN
american_scientific_journal-1593	219	29	.	.	PUNCT
american_scientific_journal-1593	220	1	failure	failure	NOUN
american_scientific_journal-1593	220	2	to	to	PART
american_scientific_journal-1593	220	3	do	do	AUX
american_scientific_journal-1593	220	4	so	so	ADV
american_scientific_journal-1593	220	5	could	could	AUX
american_scientific_journal-1593	220	6	be	be	AUX
american_scientific_journal-1593	220	7	followed	follow	VERB
american_scientific_journal-1593	220	8	by	by	ADP
american_scientific_journal-1593	220	9	fines	fine	NOUN
american_scientific_journal-1593	220	10	and	and	CCONJ
american_scientific_journal-1593	220	11	penalties	penalty	NOUN
american_scientific_journal-1593	220	12	.	.	PUNCT
american_scientific_journal-1593	221	1	despite	despite	SCONJ
american_scientific_journal-1593	221	2	this	this	DET
american_scientific_journal-1593	221	3	legal	legal	ADJ
american_scientific_journal-1593	221	4	obligation	obligation	NOUN
american_scientific_journal-1593	221	5	most	most	ADJ
american_scientific_journal-1593	221	6	of	of	ADP
american_scientific_journal-1593	221	7	the	the	DET
american_scientific_journal-1593	221	8	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	221	9	of	of	ADP
american_scientific_journal-1593	221	10	wolaita	wolaita	PROPN
american_scientific_journal-1593	221	11	zone	zone	NOUN
american_scientific_journal-1593	221	12	who	who	PRON
american_scientific_journal-1593	221	13	do	do	AUX
american_scientific_journal-1593	221	14	not	not	PART
american_scientific_journal-1593	221	15	fill	fill	VERB
american_scientific_journal-1593	221	16	the	the	DET
american_scientific_journal-1593	221	17	declaration	declaration	NOUN
american_scientific_journal-1593	221	18	forms/	forms/	NUM
american_scientific_journal-1593	221	19	tax	tax	NOUN
american_scientific_journal-1593	221	20	return	return	NOUN
american_scientific_journal-1593	221	21	forms	form	NOUN
american_scientific_journal-1593	221	22	never	never	ADV
american_scientific_journal-1593	221	23	face	face	VERB
american_scientific_journal-1593	221	24	liability	liability	NOUN
american_scientific_journal-1593	221	25	.	.	PUNCT
american_scientific_journal-1593	222	1	accordingly	accordingly	ADV
american_scientific_journal-1593	222	2	,	,	PUNCT
american_scientific_journal-1593	222	3	among	among	ADP
american_scientific_journal-1593	222	4	our	our	PRON
american_scientific_journal-1593	222	5	respondents	respondent	NOUN
american_scientific_journal-1593	222	6	,	,	PUNCT
american_scientific_journal-1593	222	7	217(86.8	217(86.8	NUM
american_scientific_journal-1593	222	8	%	%	NOUN
american_scientific_journal-1593	222	9	)	)	PUNCT
american_scientific_journal-1593	222	10	of	of	ADP
american_scientific_journal-1593	222	11	them	they	PRON
american_scientific_journal-1593	222	12	responded	respond	VERB
american_scientific_journal-1593	222	13	that	that	SCONJ
american_scientific_journal-1593	222	14	they	they	PRON
american_scientific_journal-1593	222	15	did	do	AUX
american_scientific_journal-1593	222	16	n't	not	PART
american_scientific_journal-1593	222	17	face	face	VERB
american_scientific_journal-1593	222	18	fines	fine	NOUN
american_scientific_journal-1593	222	19	and	and	CCONJ
american_scientific_journal-1593	222	20	liabilities	liability	NOUN
american_scientific_journal-1593	222	21	for	for	ADP
american_scientific_journal-1593	222	22	failure	failure	NOUN
american_scientific_journal-1593	222	23	to	to	PART
american_scientific_journal-1593	222	24	fill	fill	VERB
american_scientific_journal-1593	222	25	tax	tax	NOUN
american_scientific_journal-1593	222	26	return	return	NOUN
american_scientific_journal-1593	222	27	/	/	SYM
american_scientific_journal-1593	222	28	declaration	declaration	NOUN
american_scientific_journal-1593	222	29	forms	form	NOUN
american_scientific_journal-1593	222	30	in	in	ADP
american_scientific_journal-1593	222	31	due	due	ADJ
american_scientific_journal-1593	222	32	time	time	NOUN
american_scientific_journal-1593	222	33	while	while	SCONJ
american_scientific_journal-1593	222	34	only	only	ADV
american_scientific_journal-1593	222	35	13.2	13.2	NUM
american_scientific_journal-1593	222	36	%	%	NOUN
american_scientific_journal-1593	222	37	of	of	ADP
american_scientific_journal-1593	222	38	the	the	DET
american_scientific_journal-1593	222	39	respondents	respondent	NOUN
american_scientific_journal-1593	222	40	have	have	AUX
american_scientific_journal-1593	222	41	face	face	VERB
american_scientific_journal-1593	222	42	fines	fine	NOUN
american_scientific_journal-1593	222	43	and	and	CCONJ
american_scientific_journal-1593	222	44	warnings	warning	NOUN
american_scientific_journal-1593	222	45	from	from	ADP
american_scientific_journal-1593	222	46	the	the	DET
american_scientific_journal-1593	222	47	tax	tax	NOUN
american_scientific_journal-1593	222	48	collecting	collecting	NOUN
american_scientific_journal-1593	222	49	authorities	authority	NOUN
american_scientific_journal-1593	222	50	.	.	PUNCT
american_scientific_journal-1593	223	1	4.3	4.3	NUM
american_scientific_journal-1593	223	2	regarding	regard	VERB
american_scientific_journal-1593	223	3	knowledge	knowledge	NOUN
american_scientific_journal-1593	223	4	of	of	ADP
american_scientific_journal-1593	223	5	the	the	DET
american_scientific_journal-1593	223	6	tax	tax	NOUN
american_scientific_journal-1593	223	7	laws	law	NOUN
american_scientific_journal-1593	223	8	and	and	CCONJ
american_scientific_journal-1593	223	9	procedures	procedure	NOUN
american_scientific_journal-1593	223	10	by	by	ADP
american_scientific_journal-1593	223	11	the	the	DET
american_scientific_journal-1593	223	12	tax	tax	NOUN
american_scientific_journal-1593	223	13	payers	payer	NOUN
american_scientific_journal-1593	223	14	one	one	NUM
american_scientific_journal-1593	223	15	of	of	ADP
american_scientific_journal-1593	223	16	the	the	DET
american_scientific_journal-1593	223	17	essential	essential	ADJ
american_scientific_journal-1593	223	18	conditions	condition	NOUN
american_scientific_journal-1593	223	19	that	that	PRON
american_scientific_journal-1593	223	20	must	must	AUX
american_scientific_journal-1593	223	21	be	be	AUX
american_scientific_journal-1593	223	22	realized	realize	VERB
american_scientific_journal-1593	223	23	in	in	ADP
american_scientific_journal-1593	223	24	a	a	DET
american_scientific_journal-1593	223	25	country	country	NOUN
american_scientific_journal-1593	223	26	that	that	PRON
american_scientific_journal-1593	223	27	need	need	VERB
american_scientific_journal-1593	223	28	to	to	PART
american_scientific_journal-1593	223	29	implement	implement	VERB
american_scientific_journal-1593	223	30	self	self	NOUN
american_scientific_journal-1593	223	31	assessment	assessment	NOUN
american_scientific_journal-1593	223	32	system	system	NOUN
american_scientific_journal-1593	223	33	effectively	effectively	ADV
american_scientific_journal-1593	223	34	is	be	AUX
american_scientific_journal-1593	223	35	improving	improve	VERB
american_scientific_journal-1593	223	36	the	the	DET
american_scientific_journal-1593	223	37	knowledge	knowledge	NOUN
american_scientific_journal-1593	223	38	of	of	ADP
american_scientific_journal-1593	223	39	the	the	DET
american_scientific_journal-1593	223	40	tax	tax	NOUN
american_scientific_journal-1593	223	41	laws	law	NOUN
american_scientific_journal-1593	223	42	and	and	CCONJ
american_scientific_journal-1593	223	43	procedures	procedure	NOUN
american_scientific_journal-1593	223	44	of	of	ADP
american_scientific_journal-1593	223	45	the	the	DET
american_scientific_journal-1593	223	46	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	223	47	.	.	PUNCT
american_scientific_journal-1593	224	1	as	as	SCONJ
american_scientific_journal-1593	224	2	we	we	PRON
american_scientific_journal-1593	224	3	have	have	AUX
american_scientific_journal-1593	224	4	stated	state	VERB
american_scientific_journal-1593	224	5	in	in	ADP
american_scientific_journal-1593	224	6	the	the	DET
american_scientific_journal-1593	224	7	literature	literature	NOUN
american_scientific_journal-1593	224	8	part	part	NOUN
american_scientific_journal-1593	224	9	,	,	PUNCT
american_scientific_journal-1593	224	10	self	self	NOUN
american_scientific_journal-1593	224	11	assessment	assessment	NOUN
american_scientific_journal-1593	224	12	system	system	NOUN
american_scientific_journal-1593	224	13	needs	need	VERB
american_scientific_journal-1593	224	14	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	224	15	to	to	PART
american_scientific_journal-1593	224	16	calculate	calculate	VERB
american_scientific_journal-1593	224	17	their	their	PRON
american_scientific_journal-1593	224	18	tax	tax	NOUN
american_scientific_journal-1593	224	19	liabilities	liability	NOUN
american_scientific_journal-1593	224	20	by	by	ADP
american_scientific_journal-1593	224	21	themselves	themselves	PRON
american_scientific_journal-1593	224	22	by	by	ADP
american_scientific_journal-1593	224	23	applying	apply	VERB
american_scientific_journal-1593	224	24	the	the	DET
american_scientific_journal-1593	224	25	legal	legal	ADJ
american_scientific_journal-1593	224	26	provisions	provision	NOUN
american_scientific_journal-1593	224	27	and	and	CCONJ
american_scientific_journal-1593	224	28	keeping	keep	VERB
american_scientific_journal-1593	224	29	relevant	relevant	ADJ
american_scientific_journal-1593	224	30	documents	document	NOUN
american_scientific_journal-1593	224	31	.	.	PUNCT
american_scientific_journal-1593	225	1	this	this	DET
american_scientific_journal-1593	225	2	self	self	NOUN
american_scientific_journal-1593	225	3	filling	fill	VERB
american_scientific_journal-1593	225	4	obligation	obligation	NOUN
american_scientific_journal-1593	225	5	requires	require	VERB
american_scientific_journal-1593	225	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	225	7	to	to	PART
american_scientific_journal-1593	225	8	understand	understand	VERB
american_scientific_journal-1593	225	9	and	and	CCONJ
american_scientific_journal-1593	225	10	apply	apply	VERB
american_scientific_journal-1593	225	11	the	the	DET
american_scientific_journal-1593	225	12	laws	law	NOUN
american_scientific_journal-1593	225	13	which	which	PRON
american_scientific_journal-1593	225	14	in	in	ADP
american_scientific_journal-1593	225	15	turn	turn	NOUN
american_scientific_journal-1593	225	16	can	can	AUX
american_scientific_journal-1593	225	17	not	not	PART
american_scientific_journal-1593	225	18	be	be	AUX
american_scientific_journal-1593	225	19	achieved	achieve	VERB
american_scientific_journal-1593	225	20	without	without	ADP
american_scientific_journal-1593	225	21	proper	proper	ADJ
american_scientific_journal-1593	225	22	knowledge	knowledge	NOUN
american_scientific_journal-1593	225	23	of	of	ADP
american_scientific_journal-1593	225	24	the	the	DET
american_scientific_journal-1593	225	25	tax	tax	NOUN
american_scientific_journal-1593	225	26	laws	law	NOUN
american_scientific_journal-1593	225	27	and	and	CCONJ
american_scientific_journal-1593	225	28	procedures	procedure	NOUN
american_scientific_journal-1593	225	29	.	.	PUNCT
american_scientific_journal-1593	226	1	to	to	PART
american_scientific_journal-1593	226	2	grasp	grasp	VERB
american_scientific_journal-1593	226	3	the	the	DET
american_scientific_journal-1593	226	4	fulfillment	fulfillment	NOUN
american_scientific_journal-1593	226	5	or	or	CCONJ
american_scientific_journal-1593	226	6	nonfulfilment	nonfulfilment	NOUN
american_scientific_journal-1593	226	7	of	of	ADP
american_scientific_journal-1593	226	8	this	this	DET
american_scientific_journal-1593	226	9	essential	essential	ADJ
american_scientific_journal-1593	226	10	condition	condition	NOUN
american_scientific_journal-1593	226	11	,	,	PUNCT
american_scientific_journal-1593	226	12	the	the	DET
american_scientific_journal-1593	226	13	research	research	NOUN
american_scientific_journal-1593	226	14	team	team	NOUN
american_scientific_journal-1593	226	15	has	have	AUX
american_scientific_journal-1593	226	16	addressed	address	VERB
american_scientific_journal-1593	226	17	some	some	DET
american_scientific_journal-1593	226	18	closed	closed	ADJ
american_scientific_journal-1593	226	19	ended	end	VERB
american_scientific_journal-1593	226	20	questions	question	NOUN
american_scientific_journal-1593	226	21	for	for	ADP
american_scientific_journal-1593	226	22	the	the	DET
american_scientific_journal-1593	226	23	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	226	24	of	of	ADP
american_scientific_journal-1593	226	25	the	the	DET
american_scientific_journal-1593	226	26	zone	zone	NOUN
american_scientific_journal-1593	226	27	.	.	PUNCT
american_scientific_journal-1593	227	1	the	the	DET
american_scientific_journal-1593	227	2	following	follow	VERB
american_scientific_journal-1593	227	3	table	table	NOUN
american_scientific_journal-1593	227	4	summarizes	summarize	VERB
american_scientific_journal-1593	227	5	the	the	DET
american_scientific_journal-1593	227	6	responses	response	NOUN
american_scientific_journal-1593	227	7	obtained	obtain	VERB
american_scientific_journal-1593	227	8	from	from	ADP
american_scientific_journal-1593	227	9	these	these	DET
american_scientific_journal-1593	227	10	businessmen	businessman	NOUN
american_scientific_journal-1593	227	11	.	.	PUNCT
american_scientific_journal-1593	228	1	from	from	ADP
american_scientific_journal-1593	228	2	the	the	DET
american_scientific_journal-1593	228	3	above	above	ADJ
american_scientific_journal-1593	228	4	table	table	NOUN
american_scientific_journal-1593	228	5	for	for	ADP
american_scientific_journal-1593	228	6	a	a	DET
american_scientific_journal-1593	228	7	question	question	NOUN
american_scientific_journal-1593	228	8	whether	whether	SCONJ
american_scientific_journal-1593	228	9	they	they	PRON
american_scientific_journal-1593	228	10	have	have	AUX
american_scientific_journal-1593	228	11	ever	ever	ADV
american_scientific_journal-1593	228	12	obtained	obtain	VERB
american_scientific_journal-1593	228	13	any	any	DET
american_scientific_journal-1593	228	14	training	training	NOUN
american_scientific_journal-1593	228	15	on	on	ADP
american_scientific_journal-1593	228	16	the	the	DET
american_scientific_journal-1593	228	17	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	228	18	tax	tax	NOUN
american_scientific_journal-1593	228	19	laws	law	NOUN
american_scientific_journal-1593	228	20	and	and	CCONJ
american_scientific_journal-1593	228	21	procedures	procedure	NOUN
american_scientific_journal-1593	228	22	,	,	PUNCT
american_scientific_journal-1593	228	23	around	around	ADP
american_scientific_journal-1593	228	24	157(74.4	157(74.4	NUM
american_scientific_journal-1593	228	25	%	%	NOUN
american_scientific_journal-1593	228	26	)	)	PUNCT
american_scientific_journal-1593	228	27	of	of	ADP
american_scientific_journal-1593	228	28	the	the	DET
american_scientific_journal-1593	228	29	respondents	respondent	NOUN
american_scientific_journal-1593	228	30	among	among	ADP
american_scientific_journal-1593	228	31	250	250	NUM
american_scientific_journal-1593	228	32	responded	respond	VERB
american_scientific_journal-1593	228	33	that	that	SCONJ
american_scientific_journal-1593	228	34	they	they	PRON
american_scientific_journal-1593	228	35	have	have	AUX
american_scientific_journal-1593	228	36	been	be	AUX
american_scientific_journal-1593	228	37	given	give	VERB
american_scientific_journal-1593	228	38	some	some	DET
american_scientific_journal-1593	228	39	training	training	NOUN
american_scientific_journal-1593	228	40	.	.	PUNCT
american_scientific_journal-1593	229	1	this	this	PRON
american_scientific_journal-1593	229	2	shows	show	VERB
american_scientific_journal-1593	229	3	that	that	SCONJ
american_scientific_journal-1593	229	4	there	there	PRON
american_scientific_journal-1593	229	5	have	have	AUX
american_scientific_journal-1593	229	6	been	be	AUX
american_scientific_journal-1593	229	7	some	some	DET
american_scientific_journal-1593	229	8	kind	kind	NOUN
american_scientific_journal-1593	229	9	of	of	ADP
american_scientific_journal-1593	229	10	effort	effort	NOUN
american_scientific_journal-1593	229	11	from	from	ADP
american_scientific_journal-1593	229	12	the	the	DET
american_scientific_journal-1593	229	13	tax	tax	NOUN
american_scientific_journal-1593	229	14	authority	authority	NOUN
american_scientific_journal-1593	229	15	to	to	PART
american_scientific_journal-1593	229	16	create	create	VERB
american_scientific_journal-1593	229	17	awareness	awareness	NOUN
american_scientific_journal-1593	229	18	of	of	ADP
american_scientific_journal-1593	229	19	the	the	DET
american_scientific_journal-1593	229	20	tax	tax	NOUN
american_scientific_journal-1593	229	21	laws	law	NOUN
american_scientific_journal-1593	229	22	.	.	PUNCT
american_scientific_journal-1593	230	1	however	however	ADV
american_scientific_journal-1593	230	2	,	,	PUNCT
american_scientific_journal-1593	230	3	the	the	DET
american_scientific_journal-1593	230	4	trainings	training	NOUN
american_scientific_journal-1593	230	5	are	be	AUX
american_scientific_journal-1593	230	6	not	not	PART
american_scientific_journal-1593	230	7	detailed	detailed	ADJ
american_scientific_journal-1593	230	8	and	and	CCONJ
american_scientific_journal-1593	230	9	extensive	extensive	ADJ
american_scientific_journal-1593	230	10	and	and	CCONJ
american_scientific_journal-1593	230	11	in	in	ADP
american_scientific_journal-1593	230	12	particular	particular	ADJ
american_scientific_journal-1593	230	13	the	the	DET
american_scientific_journal-1593	230	14	trainings	training	NOUN
american_scientific_journal-1593	230	15	that	that	PRON
american_scientific_journal-1593	230	16	have	have	AUX
american_scientific_journal-1593	230	17	been	be	AUX
american_scientific_journal-1593	230	18	given	give	VERB
american_scientific_journal-1593	230	19	were	be	AUX
american_scientific_journal-1593	230	20	not	not	PART
american_scientific_journal-1593	230	21	targeting	target	VERB
american_scientific_journal-1593	230	22	self	self	NOUN
american_scientific_journal-1593	230	23	-	-	PUNCT
american_scientific_journal-1593	230	24	assessment	assessment	NOUN
american_scientific_journal-1593	230	25	system	system	NOUN
american_scientific_journal-1593	230	26	can	can	AUX
american_scientific_journal-1593	230	27	be	be	AUX
american_scientific_journal-1593	230	28	understood	understand	VERB
american_scientific_journal-1593	230	29	from	from	ADP
american_scientific_journal-1593	230	30	the	the	DET
american_scientific_journal-1593	230	31	subsequent	subsequent	ADJ
american_scientific_journal-1593	230	32	responses	response	NOUN
american_scientific_journal-1593	230	33	.	.	PUNCT
american_scientific_journal-1593	231	1	american	american	ADJ
american_scientific_journal-1593	231	2	scientific	scientific	ADJ
american_scientific_journal-1593	231	3	research	research	PROPN
american_scientific_journal-1593	231	4	journal	journal	NOUN
american_scientific_journal-1593	231	5	for	for	ADP
american_scientific_journal-1593	231	6	engineering	engineering	NOUN
american_scientific_journal-1593	231	7	,	,	PUNCT
american_scientific_journal-1593	231	8	technology	technology	NOUN
american_scientific_journal-1593	231	9	,	,	PUNCT
american_scientific_journal-1593	231	10	and	and	CCONJ
american_scientific_journal-1593	231	11	sciences	science	NOUN
american_scientific_journal-1593	231	12	(	(	PUNCT
american_scientific_journal-1593	231	13	asrjets	asrjet	NOUN
american_scientific_journal-1593	231	14	)	)	PUNCT
american_scientific_journal-1593	231	15	(	(	PUNCT
american_scientific_journal-1593	231	16	2016	2016	NUM
american_scientific_journal-1593	231	17	)	)	PUNCT
american_scientific_journal-1593	231	18	volume	volume	NOUN
american_scientific_journal-1593	231	19	20	20	NUM
american_scientific_journal-1593	231	20	,	,	PUNCT
american_scientific_journal-1593	231	21	no	no	DET
american_scientific_journal-1593	231	22	1	1	NUM
american_scientific_journal-1593	231	23	,	,	PUNCT
american_scientific_journal-1593	231	24	pp	pp	ADV
american_scientific_journal-1593	231	25	78	78	NUM
american_scientific_journal-1593	231	26	-	-	SYM
american_scientific_journal-1593	231	27	103	103	NUM
american_scientific_journal-1593	231	28	90	90	NUM
american_scientific_journal-1593	231	29	table	table	NOUN
american_scientific_journal-1593	231	30	3	3	NUM
american_scientific_journal-1593	231	31	:	:	PUNCT
american_scientific_journal-1593	231	32	knowledge	knowledge	NOUN
american_scientific_journal-1593	231	33	of	of	ADP
american_scientific_journal-1593	231	34	the	the	DET
american_scientific_journal-1593	231	35	tax	tax	NOUN
american_scientific_journal-1593	231	36	laws	law	NOUN
american_scientific_journal-1593	231	37	and	and	CCONJ
american_scientific_journal-1593	231	38	procedures	procedure	NOUN
american_scientific_journal-1593	231	39	by	by	ADP
american_scientific_journal-1593	231	40	the	the	DET
american_scientific_journal-1593	231	41	tax	tax	NOUN
american_scientific_journal-1593	231	42	payers	payer	NOUN
american_scientific_journal-1593	231	43	no	no	INTJ
american_scientific_journal-1593	231	44	.	.	PUNCT
american_scientific_journal-1593	232	1	question	question	NOUN
american_scientific_journal-1593	232	2	response	response	NOUN
american_scientific_journal-1593	232	3	rate	rate	NOUN
american_scientific_journal-1593	232	4	and	and	CCONJ
american_scientific_journal-1593	232	5	percentage	percentage	NOUN
american_scientific_journal-1593	233	1	yes	yes	INTJ
american_scientific_journal-1593	233	2	no	no	DET
american_scientific_journal-1593	233	3	1	1	NUM
american_scientific_journal-1593	233	4	i	i	PRON
american_scientific_journal-1593	233	5	have	have	AUX
american_scientific_journal-1593	233	6	ever	ever	ADV
american_scientific_journal-1593	233	7	obtained	obtain	VERB
american_scientific_journal-1593	233	8	training	training	NOUN
american_scientific_journal-1593	233	9	on	on	ADP
american_scientific_journal-1593	233	10	the	the	DET
american_scientific_journal-1593	233	11	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	233	12	tax	tax	NOUN
american_scientific_journal-1593	233	13	law	law	NOUN
american_scientific_journal-1593	233	14	and	and	CCONJ
american_scientific_journal-1593	233	15	its	its	PRON
american_scientific_journal-1593	233	16	procedure	procedure	NOUN
american_scientific_journal-1593	233	17	186(74.4	186(74.4	NUM
american_scientific_journal-1593	233	18	%	%	NOUN
american_scientific_journal-1593	233	19	)	)	PUNCT
american_scientific_journal-1593	233	20	14(25.6	14(25.6	NUM
american_scientific_journal-1593	233	21	%	%	NOUN
american_scientific_journal-1593	233	22	)	)	PUNCT
american_scientific_journal-1593	233	23	2	2	X
american_scientific_journal-1593	233	24	.	.	X
american_scientific_journal-1593	234	1	i	i	PRON
american_scientific_journal-1593	234	2	have	have	AUX
american_scientific_journal-1593	234	3	got	get	VERB
american_scientific_journal-1593	234	4	enough	enough	ADJ
american_scientific_journal-1593	234	5	training	training	NOUN
american_scientific_journal-1593	234	6	on	on	ADP
american_scientific_journal-1593	234	7	how	how	SCONJ
american_scientific_journal-1593	234	8	to	to	PART
american_scientific_journal-1593	234	9	keep	keep	VERB
american_scientific_journal-1593	234	10	book	book	NOUN
american_scientific_journal-1593	234	11	of	of	ADP
american_scientific_journal-1593	234	12	account	account	NOUN
american_scientific_journal-1593	234	13	and	and	CCONJ
american_scientific_journal-1593	234	14	how	how	SCONJ
american_scientific_journal-1593	234	15	to	to	PART
american_scientific_journal-1593	234	16	apply	apply	VERB
american_scientific_journal-1593	234	17	self	self	NOUN
american_scientific_journal-1593	234	18	assessment	assessment	NOUN
american_scientific_journal-1593	234	19	system	system	NOUN
american_scientific_journal-1593	234	20	93(37.2	93(37.2	NOUN
american_scientific_journal-1593	234	21	%	%	NOUN
american_scientific_journal-1593	234	22	)	)	PUNCT
american_scientific_journal-1593	235	1	157(62.8	157(62.8	NUM
american_scientific_journal-1593	235	2	%	%	NOUN
american_scientific_journal-1593	235	3	)	)	PUNCT
american_scientific_journal-1593	235	4	3	3	X
american_scientific_journal-1593	235	5	.	.	PUNCT
american_scientific_journal-1593	236	1	i	i	PRON
american_scientific_journal-1593	236	2	know	know	VERB
american_scientific_journal-1593	236	3	that	that	DET
american_scientific_journal-1593	236	4	failure	failure	NOUN
american_scientific_journal-1593	236	5	to	to	PART
american_scientific_journal-1593	236	6	keep	keep	VERB
american_scientific_journal-1593	236	7	documents	document	NOUN
american_scientific_journal-1593	236	8	and	and	CCONJ
american_scientific_journal-1593	236	9	book	book	NOUN
american_scientific_journal-1593	236	10	of	of	ADP
american_scientific_journal-1593	236	11	account	account	NOUN
american_scientific_journal-1593	236	12	is	be	AUX
american_scientific_journal-1593	236	13	punishable	punishable	ADJ
american_scientific_journal-1593	236	14	up	up	ADP
american_scientific_journal-1593	236	15	to	to	PART
american_scientific_journal-1593	236	16	five	five	NUM
american_scientific_journal-1593	236	17	years	year	NOUN
american_scientific_journal-1593	236	18	113(45.2	113(45.2	NUM
american_scientific_journal-1593	236	19	%	%	NOUN
american_scientific_journal-1593	236	20	)	)	PUNCT
american_scientific_journal-1593	237	1	142(54.8	142(54.8	NUM
american_scientific_journal-1593	237	2	%	%	NOUN
american_scientific_journal-1593	237	3	)	)	PUNCT
american_scientific_journal-1593	237	4	4	4	NUM
american_scientific_journal-1593	237	5	.	.	PUNCT
american_scientific_journal-1593	238	1	i	i	PRON
american_scientific_journal-1593	238	2	know	know	VERB
american_scientific_journal-1593	238	3	deductible	deductible	ADJ
american_scientific_journal-1593	238	4	and	and	CCONJ
american_scientific_journal-1593	238	5	nondeductible	nondeductible	ADJ
american_scientific_journal-1593	238	6	expenses	expense	NOUN
american_scientific_journal-1593	238	7	in	in	ADP
american_scientific_journal-1593	238	8	the	the	DET
american_scientific_journal-1593	238	9	income	income	NOUN
american_scientific_journal-1593	238	10	tax	tax	NOUN
american_scientific_journal-1593	238	11	law	law	NOUN
american_scientific_journal-1593	238	12	34(13.6	34(13.6	NUM
american_scientific_journal-1593	238	13	%	%	NOUN
american_scientific_journal-1593	238	14	)	)	PUNCT
american_scientific_journal-1593	239	1	221(86.4	221(86.4	NUM
american_scientific_journal-1593	239	2	%	%	NOUN
american_scientific_journal-1593	239	3	)	)	PUNCT
american_scientific_journal-1593	239	4	5	5	NUM
american_scientific_journal-1593	239	5	.	.	PUNCT
american_scientific_journal-1593	240	1	i	i	PRON
american_scientific_journal-1593	240	2	know	know	VERB
american_scientific_journal-1593	240	3	how	how	SCONJ
american_scientific_journal-1593	240	4	to	to	PART
american_scientific_journal-1593	240	5	apply	apply	VERB
american_scientific_journal-1593	240	6	the	the	DET
american_scientific_journal-1593	240	7	tax	tax	NOUN
american_scientific_journal-1593	240	8	rate	rate	NOUN
american_scientific_journal-1593	240	9	on	on	ADP
american_scientific_journal-1593	240	10	the	the	DET
american_scientific_journal-1593	240	11	taxable	taxable	ADJ
american_scientific_journal-1593	240	12	income	income	NOUN
american_scientific_journal-1593	240	13	46(18.4	46(18.4	ADJ
american_scientific_journal-1593	240	14	%	%	NOUN
american_scientific_journal-1593	240	15	)	)	PUNCT
american_scientific_journal-1593	241	1	209(81.6	209(81.6	NUM
american_scientific_journal-1593	241	2	%	%	NOUN
american_scientific_journal-1593	241	3	)	)	PUNCT
american_scientific_journal-1593	241	4	6	6	NUM
american_scientific_journal-1593	241	5	.	.	PUNCT
american_scientific_journal-1593	242	1	i	i	PRON
american_scientific_journal-1593	242	2	know	know	VERB
american_scientific_journal-1593	242	3	how	how	SCONJ
american_scientific_journal-1593	242	4	to	to	PART
american_scientific_journal-1593	242	5	apply	apply	VERB
american_scientific_journal-1593	242	6	tax	tax	NOUN
american_scientific_journal-1593	242	7	credit	credit	NOUN
american_scientific_journal-1593	242	8	43(17.2	43(17.2	NOUN
american_scientific_journal-1593	242	9	%	%	NOUN
american_scientific_journal-1593	242	10	)	)	PUNCT
american_scientific_journal-1593	243	1	207(82.8	207(82.8	NUM
american_scientific_journal-1593	243	2	%	%	NOUN
american_scientific_journal-1593	243	3	)	)	PUNCT
american_scientific_journal-1593	243	4	respondents	respondent	NOUN
american_scientific_journal-1593	243	5	were	be	AUX
american_scientific_journal-1593	243	6	asked	ask	VERB
american_scientific_journal-1593	243	7	as	as	ADP
american_scientific_journal-1593	243	8	to	to	ADP
american_scientific_journal-1593	243	9	whether	whether	SCONJ
american_scientific_journal-1593	243	10	they	they	PRON
american_scientific_journal-1593	243	11	have	have	AUX
american_scientific_journal-1593	243	12	enough	enough	ADJ
american_scientific_journal-1593	243	13	training	training	NOUN
american_scientific_journal-1593	243	14	on	on	ADP
american_scientific_journal-1593	243	15	how	how	SCONJ
american_scientific_journal-1593	243	16	to	to	PART
american_scientific_journal-1593	243	17	keep	keep	VERB
american_scientific_journal-1593	243	18	book	book	NOUN
american_scientific_journal-1593	243	19	of	of	ADP
american_scientific_journal-1593	243	20	account	account	NOUN
american_scientific_journal-1593	243	21	and	and	CCONJ
american_scientific_journal-1593	243	22	how	how	SCONJ
american_scientific_journal-1593	243	23	to	to	PART
american_scientific_journal-1593	243	24	apply	apply	VERB
american_scientific_journal-1593	243	25	the	the	DET
american_scientific_journal-1593	243	26	self	self	NOUN
american_scientific_journal-1593	243	27	assessment	assessment	NOUN
american_scientific_journal-1593	243	28	system	system	NOUN
american_scientific_journal-1593	243	29	.	.	PUNCT
american_scientific_journal-1593	244	1	among	among	ADP
american_scientific_journal-1593	244	2	our	our	PRON
american_scientific_journal-1593	244	3	respondents	respondent	NOUN
american_scientific_journal-1593	244	4	only	only	ADV
american_scientific_journal-1593	244	5	93(37.2	93(37.2	NUM
american_scientific_journal-1593	244	6	%	%	NOUN
american_scientific_journal-1593	244	7	)	)	PUNCT
american_scientific_journal-1593	244	8	0f	0f	NOUN
american_scientific_journal-1593	244	9	them	they	PRON
american_scientific_journal-1593	244	10	responded	respond	VERB
american_scientific_journal-1593	244	11	that	that	SCONJ
american_scientific_journal-1593	244	12	they	they	PRON
american_scientific_journal-1593	244	13	have	have	AUX
american_scientific_journal-1593	244	14	got	get	VERB
american_scientific_journal-1593	244	15	good	good	ADJ
american_scientific_journal-1593	244	16	training	training	NOUN
american_scientific_journal-1593	244	17	while	while	SCONJ
american_scientific_journal-1593	244	18	the	the	DET
american_scientific_journal-1593	244	19	rest	rest	NOUN
american_scientific_journal-1593	244	20	167(6.8	167(6.8	NUM
american_scientific_journal-1593	244	21	%	%	NOUN
american_scientific_journal-1593	244	22	)	)	PUNCT
american_scientific_journal-1593	244	23	did	do	AUX
american_scientific_journal-1593	244	24	not	not	PART
american_scientific_journal-1593	244	25	get	get	VERB
american_scientific_journal-1593	244	26	god	god	PROPN
american_scientific_journal-1593	244	27	training	training	NOUN
american_scientific_journal-1593	244	28	.	.	PUNCT
american_scientific_journal-1593	245	1	expecting	expect	VERB
american_scientific_journal-1593	245	2	the	the	DET
american_scientific_journal-1593	245	3	realization	realization	NOUN
american_scientific_journal-1593	245	4	of	of	ADP
american_scientific_journal-1593	245	5	self	self	NOUN
american_scientific_journal-1593	245	6	assessment	assessment	NOUN
american_scientific_journal-1593	245	7	without	without	ADP
american_scientific_journal-1593	245	8	knowledge	knowledge	NOUN
american_scientific_journal-1593	245	9	of	of	ADP
american_scientific_journal-1593	245	10	the	the	DET
american_scientific_journal-1593	245	11	tax	tax	NOUN
american_scientific_journal-1593	245	12	payers	payer	NOUN
american_scientific_journal-1593	245	13	is	be	AUX
american_scientific_journal-1593	245	14	an	an	DET
american_scientific_journal-1593	245	15	impossible	impossible	ADJ
american_scientific_journal-1593	245	16	dream	dream	NOUN
american_scientific_journal-1593	245	17	.	.	PUNCT
american_scientific_journal-1593	246	1	in	in	ADP
american_scientific_journal-1593	246	2	turn	turn	NOUN
american_scientific_journal-1593	246	3	knowledge	knowledge	NOUN
american_scientific_journal-1593	246	4	of	of	ADP
american_scientific_journal-1593	246	5	the	the	DET
american_scientific_journal-1593	246	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	246	7	can	can	AUX
american_scientific_journal-1593	246	8	not	not	PART
american_scientific_journal-1593	246	9	be	be	AUX
american_scientific_journal-1593	246	10	complete	complete	ADJ
american_scientific_journal-1593	246	11	without	without	ADP
american_scientific_journal-1593	246	12	the	the	DET
american_scientific_journal-1593	246	13	know	know	NOUN
american_scientific_journal-1593	246	14	how	how	SCONJ
american_scientific_journal-1593	246	15	to	to	PART
american_scientific_journal-1593	246	16	fill	fill	VERB
american_scientific_journal-1593	246	17	and	and	CCONJ
american_scientific_journal-1593	246	18	keep	keep	VERB
american_scientific_journal-1593	246	19	books	book	NOUN
american_scientific_journal-1593	246	20	of	of	ADP
american_scientific_journal-1593	246	21	accounts	account	NOUN
american_scientific_journal-1593	246	22	.	.	PUNCT
american_scientific_journal-1593	247	1	the	the	DET
american_scientific_journal-1593	247	2	other	other	ADJ
american_scientific_journal-1593	247	3	checklist	checklist	NOUN
american_scientific_journal-1593	247	4	that	that	PRON
american_scientific_journal-1593	247	5	could	could	AUX
american_scientific_journal-1593	247	6	help	help	VERB
american_scientific_journal-1593	247	7	to	to	PART
american_scientific_journal-1593	247	8	assess	assess	VERB
american_scientific_journal-1593	247	9	the	the	DET
american_scientific_journal-1593	247	10	tax	tax	NOUN
american_scientific_journal-1593	247	11	knowledge	knowledge	NOUN
american_scientific_journal-1593	247	12	of	of	ADP
american_scientific_journal-1593	247	13	the	the	DET
american_scientific_journal-1593	247	14	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	247	15	is	be	AUX
american_scientific_journal-1593	247	16	whether	whether	SCONJ
american_scientific_journal-1593	247	17	tax	tax	NOUN
american_scientific_journal-1593	247	18	payers	payer	NOUN
american_scientific_journal-1593	247	19	know	know	VERB
american_scientific_journal-1593	247	20	the	the	DET
american_scientific_journal-1593	247	21	consequences	consequence	NOUN
american_scientific_journal-1593	247	22	of	of	ADP
american_scientific_journal-1593	247	23	failing	fail	VERB
american_scientific_journal-1593	247	24	to	to	PART
american_scientific_journal-1593	247	25	keep	keep	VERB
american_scientific_journal-1593	247	26	books	book	NOUN
american_scientific_journal-1593	247	27	of	of	ADP
american_scientific_journal-1593	247	28	account	account	NOUN
american_scientific_journal-1593	247	29	and	and	CCONJ
american_scientific_journal-1593	247	30	other	other	ADJ
american_scientific_journal-1593	247	31	documents	document	NOUN
american_scientific_journal-1593	247	32	for	for	ADP
american_scientific_journal-1593	247	33	at	at	ADV
american_scientific_journal-1593	247	34	least	least	ADV
american_scientific_journal-1593	247	35	five	five	NUM
american_scientific_journal-1593	247	36	years	year	NOUN
american_scientific_journal-1593	247	37	.	.	PUNCT
american_scientific_journal-1593	248	1	among	among	ADP
american_scientific_journal-1593	248	2	our	our	PRON
american_scientific_journal-1593	248	3	respondents	respondent	NOUN
american_scientific_journal-1593	248	4	113(45.2	113(45.2	NUM
american_scientific_journal-1593	248	5	%	%	NOUN
american_scientific_journal-1593	248	6	)	)	PUNCT
american_scientific_journal-1593	248	7	of	of	ADP
american_scientific_journal-1593	248	8	them	they	PRON
american_scientific_journal-1593	248	9	does	do	AUX
american_scientific_journal-1593	248	10	n't	not	PART
american_scientific_journal-1593	248	11	know	know	VERB
american_scientific_journal-1593	248	12	that	that	SCONJ
american_scientific_journal-1593	248	13	they	they	PRON
american_scientific_journal-1593	248	14	have	have	VERB
american_scientific_journal-1593	248	15	an	an	DET
american_scientific_journal-1593	248	16	obligation	obligation	NOUN
american_scientific_journal-1593	248	17	to	to	PART
american_scientific_journal-1593	248	18	keep	keep	VERB
american_scientific_journal-1593	248	19	tax	tax	NOUN
american_scientific_journal-1593	248	20	documents	document	NOUN
american_scientific_journal-1593	248	21	and	and	CCONJ
american_scientific_journal-1593	248	22	book	book	NOUN
american_scientific_journal-1593	248	23	of	of	ADP
american_scientific_journal-1593	248	24	account	account	NOUN
american_scientific_journal-1593	248	25	for	for	ADP
american_scientific_journal-1593	248	26	five	five	NUM
american_scientific_journal-1593	248	27	years	year	NOUN
american_scientific_journal-1593	248	28	and	and	CCONJ
american_scientific_journal-1593	248	29	the	the	DET
american_scientific_journal-1593	248	30	consequences	consequence	NOUN
american_scientific_journal-1593	248	31	of	of	ADP
american_scientific_journal-1593	248	32	such	such	ADJ
american_scientific_journal-1593	248	33	failure	failure	NOUN
american_scientific_journal-1593	248	34	whereas	whereas	SCONJ
american_scientific_journal-1593	248	35	142(54.8	142(54.8	NUM
american_scientific_journal-1593	248	36	%	%	NOUN
american_scientific_journal-1593	248	37	)	)	PUNCT
american_scientific_journal-1593	248	38	of	of	ADP
american_scientific_journal-1593	248	39	the	the	PRON
american_scientific_journal-1593	248	40	have	have	AUX
american_scientific_journal-1593	248	41	the	the	DET
american_scientific_journal-1593	248	42	knowledge	knowledge	NOUN
american_scientific_journal-1593	248	43	about	about	ADP
american_scientific_journal-1593	248	44	the	the	DET
american_scientific_journal-1593	248	45	consequences	consequence	NOUN
american_scientific_journal-1593	248	46	of	of	ADP
american_scientific_journal-1593	248	47	such	such	ADJ
american_scientific_journal-1593	248	48	failure	failure	NOUN
american_scientific_journal-1593	248	49	.	.	PUNCT
american_scientific_journal-1593	249	1	here	here	ADV
american_scientific_journal-1593	249	2	we	we	PRON
american_scientific_journal-1593	249	3	can	can	AUX
american_scientific_journal-1593	249	4	observe	observe	VERB
american_scientific_journal-1593	249	5	that	that	SCONJ
american_scientific_journal-1593	249	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	249	7	have	have	VERB
american_scientific_journal-1593	249	8	better	well	ADJ
american_scientific_journal-1593	249	9	awareness	awareness	NOUN
american_scientific_journal-1593	249	10	on	on	ADP
american_scientific_journal-1593	249	11	the	the	DET
american_scientific_journal-1593	249	12	duty	duty	NOUN
american_scientific_journal-1593	249	13	of	of	ADP
american_scientific_journal-1593	249	14	keeping	keep	VERB
american_scientific_journal-1593	249	15	books	book	NOUN
american_scientific_journal-1593	249	16	of	of	ADP
american_scientific_journal-1593	249	17	account	account	NOUN
american_scientific_journal-1593	249	18	and	and	CCONJ
american_scientific_journal-1593	249	19	other	other	ADJ
american_scientific_journal-1593	249	20	relevant	relevant	ADJ
american_scientific_journal-1593	249	21	documents	document	NOUN
american_scientific_journal-1593	249	22	.	.	PUNCT
american_scientific_journal-1593	250	1	as	as	SCONJ
american_scientific_journal-1593	250	2	elaborated	elaborate	VERB
american_scientific_journal-1593	250	3	in	in	ADP
american_scientific_journal-1593	250	4	the	the	DET
american_scientific_journal-1593	250	5	literature	literature	NOUN
american_scientific_journal-1593	250	6	review	review	PROPN
american_scientific_journal-1593	250	7	part	part	NOUN
american_scientific_journal-1593	250	8	self	self	NOUN
american_scientific_journal-1593	250	9	assessment	assessment	NOUN
american_scientific_journal-1593	250	10	system	system	NOUN
american_scientific_journal-1593	250	11	requires	require	VERB
american_scientific_journal-1593	250	12	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	250	13	to	to	PART
american_scientific_journal-1593	250	14	calculate	calculate	VERB
american_scientific_journal-1593	250	15	their	their	PRON
american_scientific_journal-1593	250	16	tax	tax	NOUN
american_scientific_journal-1593	250	17	liability	liability	NOUN
american_scientific_journal-1593	250	18	by	by	ADP
american_scientific_journal-1593	250	19	interpreting	interpret	VERB
american_scientific_journal-1593	250	20	the	the	DET
american_scientific_journal-1593	250	21	legal	legal	ADJ
american_scientific_journal-1593	250	22	provisions	provision	NOUN
american_scientific_journal-1593	250	23	.	.	PUNCT
american_scientific_journal-1593	251	1	to	to	PART
american_scientific_journal-1593	251	2	calculate	calculate	VERB
american_scientific_journal-1593	251	3	their	their	PRON
american_scientific_journal-1593	251	4	real	real	ADJ
american_scientific_journal-1593	251	5	tax	tax	NOUN
american_scientific_journal-1593	251	6	liability	liability	NOUN
american_scientific_journal-1593	251	7	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	251	8	need	need	VERB
american_scientific_journal-1593	251	9	to	to	PART
american_scientific_journal-1593	251	10	have	have	VERB
american_scientific_journal-1593	251	11	the	the	DET
american_scientific_journal-1593	251	12	knowledge	knowledge	NOUN
american_scientific_journal-1593	251	13	about	about	ADP
american_scientific_journal-1593	251	14	deductible	deductible	ADJ
american_scientific_journal-1593	251	15	and	and	CCONJ
american_scientific_journal-1593	251	16	non	non	ADJ
american_scientific_journal-1593	251	17	deductible	deductible	ADJ
american_scientific_journal-1593	251	18	expenses	expense	NOUN
american_scientific_journal-1593	251	19	.	.	PUNCT
american_scientific_journal-1593	252	1	it	it	PRON
american_scientific_journal-1593	252	2	is	be	AUX
american_scientific_journal-1593	252	3	only	only	ADV
american_scientific_journal-1593	252	4	after	after	SCONJ
american_scientific_journal-1593	252	5	allowable	allowable	ADJ
american_scientific_journal-1593	252	6	deductions	deduction	NOUN
american_scientific_journal-1593	252	7	are	be	AUX
american_scientific_journal-1593	252	8	deducted	deduct	VERB
american_scientific_journal-1593	252	9	that	that	SCONJ
american_scientific_journal-1593	252	10	the	the	DET
american_scientific_journal-1593	252	11	taxable	taxable	ADJ
american_scientific_journal-1593	252	12	income	income	NOUN
american_scientific_journal-1593	252	13	of	of	ADP
american_scientific_journal-1593	252	14	the	the	DET
american_scientific_journal-1593	252	15	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	252	16	can	can	AUX
american_scientific_journal-1593	252	17	be	be	AUX
american_scientific_journal-1593	252	18	obtained	obtain	VERB
american_scientific_journal-1593	252	19	.	.	PUNCT
american_scientific_journal-1593	253	1	to	to	PART
american_scientific_journal-1593	253	2	uncover	uncover	VERB
american_scientific_journal-1593	253	3	this	this	DET
american_scientific_journal-1593	253	4	fact	fact	NOUN
american_scientific_journal-1593	253	5	a	a	DET
american_scientific_journal-1593	253	6	question	question	NOUN
american_scientific_journal-1593	253	7	was	be	AUX
american_scientific_journal-1593	253	8	forwarded	forward	VERB
american_scientific_journal-1593	253	9	to	to	ADP
american_scientific_journal-1593	253	10	the	the	DET
american_scientific_journal-1593	253	11	tax	tax	NOUN
american_scientific_journal-1593	253	12	payers	payer	NOUN
american_scientific_journal-1593	253	13	as	as	ADP
american_scientific_journal-1593	253	14	to	to	ADP
american_scientific_journal-1593	253	15	whether	whether	SCONJ
american_scientific_journal-1593	253	16	they	they	PRON
american_scientific_journal-1593	253	17	know	know	VERB
american_scientific_journal-1593	253	18	deductible	deductible	ADJ
american_scientific_journal-1593	253	19	and	and	CCONJ
american_scientific_journal-1593	253	20	non	non	ADJ
american_scientific_journal-1593	253	21	deductible	deductible	ADJ
american_scientific_journal-1593	253	22	expenses	expense	NOUN
american_scientific_journal-1593	253	23	.	.	PUNCT
american_scientific_journal-1593	254	1	based	base	VERB
american_scientific_journal-1593	254	2	on	on	ADP
american_scientific_journal-1593	254	3	the	the	DET
american_scientific_journal-1593	254	4	responses	response	NOUN
american_scientific_journal-1593	254	5	only	only	ADV
american_scientific_journal-1593	254	6	34(13.6	34(13.6	NUM
american_scientific_journal-1593	254	7	%	%	NOUN
american_scientific_journal-1593	254	8	)	)	PUNCT
american_scientific_journal-1593	254	9	of	of	ADP
american_scientific_journal-1593	254	10	the	the	DET
american_scientific_journal-1593	254	11	respondents	respondent	NOUN
american_scientific_journal-1593	254	12	responded	respond	VERB
american_scientific_journal-1593	254	13	as	as	ADP
american_scientific_journal-1593	254	14	having	have	VERB
american_scientific_journal-1593	254	15	the	the	DET
american_scientific_journal-1593	254	16	knowhow	knowhow	NOUN
american_scientific_journal-1593	254	17	of	of	ADP
american_scientific_journal-1593	254	18	deductible	deductible	ADJ
american_scientific_journal-1593	254	19	and	and	CCONJ
american_scientific_journal-1593	254	20	nondeductible	nondeductible	ADJ
american_scientific_journal-1593	254	21	expenses	expense	NOUN
american_scientific_journal-1593	254	22	on	on	ADP
american_scientific_journal-1593	254	23	the	the	DET
american_scientific_journal-1593	254	24	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	254	25	income	income	NOUN
american_scientific_journal-1593	254	26	tax	tax	NOUN
american_scientific_journal-1593	254	27	law	law	NOUN
american_scientific_journal-1593	254	28	.	.	PUNCT
american_scientific_journal-1593	255	1	the	the	DET
american_scientific_journal-1593	255	2	vast	vast	ADJ
american_scientific_journal-1593	255	3	majority	majority	NOUN
american_scientific_journal-1593	255	4	of	of	ADP
american_scientific_journal-1593	255	5	the	the	DET
american_scientific_journal-1593	255	6	respondents	respondent	NOUN
american_scientific_journal-1593	255	7	221(86.4	221(86.4	NUM
american_scientific_journal-1593	255	8	%	%	NOUN
american_scientific_journal-1593	255	9	)	)	PUNCT
american_scientific_journal-1593	255	10	do	do	AUX
american_scientific_journal-1593	255	11	not	not	PART
american_scientific_journal-1593	255	12	know	know	VERB
american_scientific_journal-1593	255	13	deductible	deductible	ADJ
american_scientific_journal-1593	255	14	and	and	CCONJ
american_scientific_journal-1593	255	15	american	american	ADJ
american_scientific_journal-1593	255	16	scientific	scientific	ADJ
american_scientific_journal-1593	255	17	research	research	NOUN
american_scientific_journal-1593	255	18	journal	journal	NOUN
american_scientific_journal-1593	255	19	for	for	ADP
american_scientific_journal-1593	255	20	engineering	engineering	NOUN
american_scientific_journal-1593	255	21	,	,	PUNCT
american_scientific_journal-1593	255	22	technology	technology	NOUN
american_scientific_journal-1593	255	23	,	,	PUNCT
american_scientific_journal-1593	255	24	and	and	CCONJ
american_scientific_journal-1593	255	25	sciences	science	NOUN
american_scientific_journal-1593	255	26	(	(	PUNCT
american_scientific_journal-1593	255	27	asrjets	asrjet	NOUN
american_scientific_journal-1593	255	28	)	)	PUNCT
american_scientific_journal-1593	255	29	(	(	PUNCT
american_scientific_journal-1593	255	30	2016	2016	NUM
american_scientific_journal-1593	255	31	)	)	PUNCT
american_scientific_journal-1593	255	32	volume	volume	NOUN
american_scientific_journal-1593	255	33	20	20	NUM
american_scientific_journal-1593	255	34	,	,	PUNCT
american_scientific_journal-1593	255	35	no	no	DET
american_scientific_journal-1593	255	36	1	1	NUM
american_scientific_journal-1593	255	37	,	,	PUNCT
american_scientific_journal-1593	255	38	pp	pp	ADV
american_scientific_journal-1593	255	39	78	78	NUM
american_scientific_journal-1593	255	40	-	-	SYM
american_scientific_journal-1593	255	41	103	103	NUM
american_scientific_journal-1593	255	42	91	91	NUM
american_scientific_journal-1593	255	43	nondeductible	nondeductible	ADJ
american_scientific_journal-1593	255	44	expenses	expense	NOUN
american_scientific_journal-1593	255	45	.	.	PUNCT
american_scientific_journal-1593	256	1	to	to	PART
american_scientific_journal-1593	256	2	arrive	arrive	VERB
american_scientific_journal-1593	256	3	at	at	ADP
american_scientific_journal-1593	256	4	the	the	DET
american_scientific_journal-1593	256	5	net	net	ADJ
american_scientific_journal-1593	256	6	tax	tax	NOUN
american_scientific_journal-1593	256	7	payable	payable	NOUN
american_scientific_journal-1593	256	8	,	,	PUNCT
american_scientific_journal-1593	256	9	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	256	10	need	need	VERB
american_scientific_journal-1593	256	11	to	to	PART
american_scientific_journal-1593	256	12	apply	apply	VERB
american_scientific_journal-1593	256	13	the	the	DET
american_scientific_journal-1593	256	14	legal	legal	ADJ
american_scientific_journal-1593	256	15	tax	tax	NOUN
american_scientific_journal-1593	256	16	rate	rate	NOUN
american_scientific_journal-1593	256	17	on	on	ADP
american_scientific_journal-1593	256	18	taxable	taxable	ADJ
american_scientific_journal-1593	256	19	income	income	NOUN
american_scientific_journal-1593	256	20	of	of	ADP
american_scientific_journal-1593	256	21	the	the	DET
american_scientific_journal-1593	256	22	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	256	23	.	.	PUNCT
american_scientific_journal-1593	257	1	to	to	PART
american_scientific_journal-1593	257	2	apply	apply	VERB
american_scientific_journal-1593	257	3	the	the	DET
american_scientific_journal-1593	257	4	tax	tax	NOUN
american_scientific_journal-1593	257	5	rate	rate	NOUN
american_scientific_journal-1593	257	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	257	7	must	must	AUX
american_scientific_journal-1593	257	8	have	have	VERB
american_scientific_journal-1593	257	9	the	the	DET
american_scientific_journal-1593	257	10	knowledge	knowledge	NOUN
american_scientific_journal-1593	257	11	how	how	SCONJ
american_scientific_journal-1593	257	12	to	to	PART
american_scientific_journal-1593	257	13	apply	apply	VERB
american_scientific_journal-1593	257	14	the	the	DET
american_scientific_journal-1593	257	15	tax	tax	NOUN
american_scientific_journal-1593	257	16	rate	rate	NOUN
american_scientific_journal-1593	257	17	.	.	PUNCT
american_scientific_journal-1593	258	1	to	to	PART
american_scientific_journal-1593	258	2	test	test	VERB
american_scientific_journal-1593	258	3	this	this	DET
american_scientific_journal-1593	258	4	factor	factor	NOUN
american_scientific_journal-1593	258	5	respondents	respondent	NOUN
american_scientific_journal-1593	258	6	were	be	AUX
american_scientific_journal-1593	258	7	asked	ask	VERB
american_scientific_journal-1593	258	8	as	as	ADP
american_scientific_journal-1593	258	9	to	to	ADP
american_scientific_journal-1593	258	10	whether	whether	SCONJ
american_scientific_journal-1593	258	11	they	they	PRON
american_scientific_journal-1593	258	12	know	know	VERB
american_scientific_journal-1593	258	13	how	how	SCONJ
american_scientific_journal-1593	258	14	to	to	PART
american_scientific_journal-1593	258	15	apply	apply	VERB
american_scientific_journal-1593	258	16	the	the	DET
american_scientific_journal-1593	258	17	legal	legal	ADJ
american_scientific_journal-1593	258	18	tax	tax	NOUN
american_scientific_journal-1593	258	19	rate	rate	NOUN
american_scientific_journal-1593	258	20	on	on	ADP
american_scientific_journal-1593	258	21	their	their	PRON
american_scientific_journal-1593	258	22	taxable	taxable	ADJ
american_scientific_journal-1593	258	23	income	income	NOUN
american_scientific_journal-1593	258	24	.	.	PUNCT
american_scientific_journal-1593	259	1	accordingly	accordingly	ADV
american_scientific_journal-1593	259	2	,	,	PUNCT
american_scientific_journal-1593	259	3	only	only	ADV
american_scientific_journal-1593	259	4	46(18.4	46(18.4	NUM
american_scientific_journal-1593	259	5	%	%	NOUN
american_scientific_journal-1593	259	6	)	)	PUNCT
american_scientific_journal-1593	259	7	of	of	ADP
american_scientific_journal-1593	259	8	the	the	DET
american_scientific_journal-1593	259	9	respondents	respondent	NOUN
american_scientific_journal-1593	259	10	know	know	VERB
american_scientific_journal-1593	259	11	how	how	SCONJ
american_scientific_journal-1593	259	12	to	to	PART
american_scientific_journal-1593	259	13	apply	apply	VERB
american_scientific_journal-1593	259	14	the	the	DET
american_scientific_journal-1593	259	15	tax	tax	NOUN
american_scientific_journal-1593	259	16	rate	rate	NOUN
american_scientific_journal-1593	259	17	while	while	SCONJ
american_scientific_journal-1593	259	18	204(81.6	204(81.6	NUM
american_scientific_journal-1593	259	19	%	%	NOUN
american_scientific_journal-1593	259	20	)	)	PUNCT
american_scientific_journal-1593	259	21	of	of	ADP
american_scientific_journal-1593	259	22	them	they	PRON
american_scientific_journal-1593	259	23	do	do	AUX
american_scientific_journal-1593	259	24	not	not	PART
american_scientific_journal-1593	259	25	know	know	VERB
american_scientific_journal-1593	259	26	how	how	SCONJ
american_scientific_journal-1593	259	27	to	to	PART
american_scientific_journal-1593	259	28	apply	apply	VERB
american_scientific_journal-1593	259	29	the	the	DET
american_scientific_journal-1593	259	30	tax	tax	NOUN
american_scientific_journal-1593	259	31	rate	rate	NOUN
american_scientific_journal-1593	259	32	.	.	PUNCT
american_scientific_journal-1593	260	1	respondents	respondent	NOUN
american_scientific_journal-1593	260	2	were	be	AUX
american_scientific_journal-1593	260	3	also	also	ADV
american_scientific_journal-1593	260	4	asked	ask	VERB
american_scientific_journal-1593	260	5	whether	whether	SCONJ
american_scientific_journal-1593	260	6	or	or	CCONJ
american_scientific_journal-1593	260	7	not	not	PART
american_scientific_journal-1593	260	8	they	they	PRON
american_scientific_journal-1593	260	9	know	know	VERB
american_scientific_journal-1593	260	10	how	how	SCONJ
american_scientific_journal-1593	260	11	to	to	PART
american_scientific_journal-1593	260	12	deduct	deduct	VERB
american_scientific_journal-1593	260	13	the	the	DET
american_scientific_journal-1593	260	14	tax	tax	NOUN
american_scientific_journal-1593	260	15	credits	credit	NOUN
american_scientific_journal-1593	260	16	.	.	PUNCT
american_scientific_journal-1593	261	1	among	among	ADP
american_scientific_journal-1593	261	2	the	the	DET
american_scientific_journal-1593	261	3	respondents	respondent	NOUN
american_scientific_journal-1593	261	4	,	,	PUNCT
american_scientific_journal-1593	261	5	only	only	ADV
american_scientific_journal-1593	261	6	43(17.2	43(17.2	ADJ
american_scientific_journal-1593	261	7	%	%	NOUN
american_scientific_journal-1593	261	8	)	)	PUNCT
american_scientific_journal-1593	261	9	of	of	ADP
american_scientific_journal-1593	261	10	the	the	DET
american_scientific_journal-1593	261	11	respondents	respondent	NOUN
american_scientific_journal-1593	261	12	said	say	VERB
american_scientific_journal-1593	261	13	they	they	PRON
american_scientific_journal-1593	261	14	know	know	VERB
american_scientific_journal-1593	261	15	how	how	SCONJ
american_scientific_journal-1593	261	16	to	to	PART
american_scientific_journal-1593	261	17	apply	apply	VERB
american_scientific_journal-1593	261	18	tax	tax	NOUN
american_scientific_journal-1593	261	19	credits	credit	NOUN
american_scientific_journal-1593	261	20	based	base	VERB
american_scientific_journal-1593	261	21	on	on	ADP
american_scientific_journal-1593	261	22	the	the	DET
american_scientific_journal-1593	261	23	tax	tax	NOUN
american_scientific_journal-1593	261	24	laws	law	NOUN
american_scientific_journal-1593	261	25	while	while	SCONJ
american_scientific_journal-1593	261	26	the	the	DET
american_scientific_journal-1593	261	27	rest	rest	NOUN
american_scientific_journal-1593	261	28	207(82.8	207(82.8	NUM
american_scientific_journal-1593	261	29	%	%	NOUN
american_scientific_journal-1593	261	30	)	)	PUNCT
american_scientific_journal-1593	261	31	of	of	ADP
american_scientific_journal-1593	261	32	them	they	PRON
american_scientific_journal-1593	261	33	are	be	AUX
american_scientific_journal-1593	261	34	not	not	PART
american_scientific_journal-1593	261	35	aware	aware	ADJ
american_scientific_journal-1593	261	36	of	of	ADP
american_scientific_journal-1593	261	37	the	the	DET
american_scientific_journal-1593	261	38	legal	legal	ADJ
american_scientific_journal-1593	261	39	provisions	provision	NOUN
american_scientific_journal-1593	261	40	about	about	ADP
american_scientific_journal-1593	261	41	applying	apply	VERB
american_scientific_journal-1593	261	42	tax	tax	NOUN
american_scientific_journal-1593	261	43	credits	credit	NOUN
american_scientific_journal-1593	261	44	.	.	PUNCT
american_scientific_journal-1593	262	1	4.4	4.4	NUM
american_scientific_journal-1593	262	2	regarding	regard	VERB
american_scientific_journal-1593	262	3	selective	selective	ADJ
american_scientific_journal-1593	262	4	risk	risk	NOUN
american_scientific_journal-1593	262	5	based	base	VERB
american_scientific_journal-1593	262	6	audit	audit	NOUN
american_scientific_journal-1593	262	7	.to	.to	PUNCT
american_scientific_journal-1593	262	8	assess	assess	VERB
american_scientific_journal-1593	262	9	the	the	DET
american_scientific_journal-1593	262	10	existence	existence	NOUN
american_scientific_journal-1593	262	11	or	or	CCONJ
american_scientific_journal-1593	262	12	non	non	ADJ
american_scientific_journal-1593	262	13	existence	existence	NOUN
american_scientific_journal-1593	262	14	of	of	ADP
american_scientific_journal-1593	262	15	selective	selective	ADJ
american_scientific_journal-1593	262	16	risk	risk	NOUN
american_scientific_journal-1593	262	17	based	base	VERB
american_scientific_journal-1593	262	18	audit	audit	NOUN
american_scientific_journal-1593	262	19	in	in	ADP
american_scientific_journal-1593	262	20	wolaita	wolaita	PROPN
american_scientific_journal-1593	262	21	zone	zone	NOUN
american_scientific_journal-1593	262	22	some	some	DET
american_scientific_journal-1593	262	23	six	six	NUM
american_scientific_journal-1593	262	24	checklists	checklist	NOUN
american_scientific_journal-1593	262	25	were	be	AUX
american_scientific_journal-1593	262	26	prepared	prepare	VERB
american_scientific_journal-1593	262	27	and	and	CCONJ
american_scientific_journal-1593	262	28	forwarded	forward	VERB
american_scientific_journal-1593	262	29	to	to	ADP
american_scientific_journal-1593	262	30	our	our	PRON
american_scientific_journal-1593	262	31	respondents	respondent	NOUN
american_scientific_journal-1593	262	32	.	.	PUNCT
american_scientific_journal-1593	263	1	the	the	DET
american_scientific_journal-1593	263	2	following	follow	VERB
american_scientific_journal-1593	263	3	table	table	NOUN
american_scientific_journal-1593	263	4	summarizes	summarize	VERB
american_scientific_journal-1593	263	5	the	the	DET
american_scientific_journal-1593	263	6	questions	question	NOUN
american_scientific_journal-1593	263	7	administered	administer	VERB
american_scientific_journal-1593	263	8	to	to	ADP
american_scientific_journal-1593	263	9	our	our	PRON
american_scientific_journal-1593	263	10	respondents	respondent	NOUN
american_scientific_journal-1593	263	11	and	and	CCONJ
american_scientific_journal-1593	263	12	the	the	DET
american_scientific_journal-1593	263	13	response	response	NOUN
american_scientific_journal-1593	263	14	rate	rate	NOUN
american_scientific_journal-1593	263	15	obtained	obtain	VERB
american_scientific_journal-1593	263	16	table	table	NOUN
american_scientific_journal-1593	263	17	4	4	NUM
american_scientific_journal-1593	263	18	:	:	PUNCT
american_scientific_journal-1593	263	19	regarding	regard	VERB
american_scientific_journal-1593	263	20	selective	selective	ADJ
american_scientific_journal-1593	263	21	risk	risk	NOUN
american_scientific_journal-1593	263	22	based	base	VERB
american_scientific_journal-1593	263	23	audit	audit	NOUN
american_scientific_journal-1593	263	24	no	no	INTJ
american_scientific_journal-1593	263	25	.	.	PUNCT
american_scientific_journal-1593	264	1	question	question	NOUN
american_scientific_journal-1593	264	2	response	response	NOUN
american_scientific_journal-1593	264	3	rate	rate	NOUN
american_scientific_journal-1593	264	4	and	and	CCONJ
american_scientific_journal-1593	264	5	percentage	percentage	NOUN
american_scientific_journal-1593	265	1	yes	yes	INTJ
american_scientific_journal-1593	265	2	no	no	DET
american_scientific_journal-1593	265	3	1	1	NUM
american_scientific_journal-1593	265	4	.	.	PUNCT
american_scientific_journal-1593	266	1	i	i	PRON
american_scientific_journal-1593	266	2	preserve	preserve	VERB
american_scientific_journal-1593	266	3	accounting	accounting	NOUN
american_scientific_journal-1593	266	4	documents	document	NOUN
american_scientific_journal-1593	266	5	for	for	ADP
american_scientific_journal-1593	266	6	five	five	NUM
american_scientific_journal-1593	266	7	years	year	NOUN
american_scientific_journal-1593	266	8	78(31.2	78(31.2	ADJ
american_scientific_journal-1593	266	9	%	%	NOUN
american_scientific_journal-1593	266	10	)	)	PUNCT
american_scientific_journal-1593	267	1	172(68.8	172(68.8	NUM
american_scientific_journal-1593	267	2	%	%	NOUN
american_scientific_journal-1593	267	3	)	)	PUNCT
american_scientific_journal-1593	268	1	2	2	X
american_scientific_journal-1593	268	2	.	.	X
american_scientific_journal-1593	269	1	i	i	PRON
american_scientific_journal-1593	269	2	know	know	VERB
american_scientific_journal-1593	269	3	that	that	SCONJ
american_scientific_journal-1593	269	4	sudden	sudden	ADJ
american_scientific_journal-1593	269	5	audit	audit	NOUN
american_scientific_journal-1593	269	6	may	may	AUX
american_scientific_journal-1593	269	7	be	be	AUX
american_scientific_journal-1593	269	8	done	do	VERB
american_scientific_journal-1593	269	9	on	on	ADP
american_scientific_journal-1593	269	10	me	i	PRON
american_scientific_journal-1593	269	11	after	after	SCONJ
american_scientific_journal-1593	269	12	i	i	PRON
american_scientific_journal-1593	269	13	pay	pay	VERB
american_scientific_journal-1593	269	14	the	the	DET
american_scientific_journal-1593	269	15	taxes	taxis	NOUN
american_scientific_journal-1593	269	16	61(24.4	61(24.4	NUM
american_scientific_journal-1593	269	17	%	%	NOUN
american_scientific_journal-1593	269	18	)	)	PUNCT
american_scientific_journal-1593	270	1	189(75.6	189(75.6	NUM
american_scientific_journal-1593	270	2	%	%	NOUN
american_scientific_journal-1593	270	3	)	)	PUNCT
american_scientific_journal-1593	271	1	3	3	X
american_scientific_journal-1593	271	2	.	.	X
american_scientific_journal-1593	272	1	i	i	PRON
american_scientific_journal-1593	272	2	have	have	AUX
american_scientific_journal-1593	272	3	ever	ever	ADV
american_scientific_journal-1593	272	4	been	be	AUX
american_scientific_journal-1593	272	5	audited	audit	VERB
american_scientific_journal-1593	272	6	after	after	SCONJ
american_scientific_journal-1593	272	7	i	i	PRON
american_scientific_journal-1593	272	8	paid	pay	VERB
american_scientific_journal-1593	272	9	the	the	DET
american_scientific_journal-1593	272	10	taxes	taxis	NOUN
american_scientific_journal-1593	272	11	32(12.8	32(12.8	ADJ
american_scientific_journal-1593	272	12	)	)	PUNCT
american_scientific_journal-1593	272	13	218(87.2	218(87.2	NUM
american_scientific_journal-1593	272	14	%	%	NOUN
american_scientific_journal-1593	272	15	)	)	PUNCT
american_scientific_journal-1593	272	16	4	4	NUM
american_scientific_journal-1593	272	17	.	.	PUNCT
american_scientific_journal-1593	273	1	i	i	PRON
american_scientific_journal-1593	273	2	fear	fear	VERB
american_scientific_journal-1593	273	3	that	that	SCONJ
american_scientific_journal-1593	273	4	if	if	SCONJ
american_scientific_journal-1593	273	5	i	i	PRON
american_scientific_journal-1593	273	6	am	be	AUX
american_scientific_journal-1593	273	7	audited	audit	VERB
american_scientific_journal-1593	273	8	,	,	PUNCT
american_scientific_journal-1593	273	9	i	i	PRON
american_scientific_journal-1593	273	10	will	will	AUX
american_scientific_journal-1593	273	11	be	be	AUX
american_scientific_journal-1593	273	12	responsible	responsible	ADJ
american_scientific_journal-1593	273	13	161(64.4	161(64.4	NUM
american_scientific_journal-1593	273	14	%	%	NOUN
american_scientific_journal-1593	273	15	)	)	PUNCT
american_scientific_journal-1593	273	16	89(35.6	89(35.6	NUM
american_scientific_journal-1593	273	17	%	%	NOUN
american_scientific_journal-1593	273	18	)	)	PUNCT
american_scientific_journal-1593	273	19	5	5	NUM
american_scientific_journal-1593	273	20	.	.	X
american_scientific_journal-1593	273	21	post	post	VERB
american_scientific_journal-1593	273	22	payment	payment	NOUN
american_scientific_journal-1593	273	23	tax	tax	NOUN
american_scientific_journal-1593	273	24	audit	audit	NOUN
american_scientific_journal-1593	273	25	in	in	ADP
american_scientific_journal-1593	273	26	wolaita	wolaita	NOUN
american_scientific_journal-1593	273	27	is	be	AUX
american_scientific_journal-1593	273	28	not	not	PART
american_scientific_journal-1593	273	29	effective	effective	ADJ
american_scientific_journal-1593	273	30	154(61.6	154(61.6	NUM
american_scientific_journal-1593	273	31	%	%	NOUN
american_scientific_journal-1593	273	32	)	)	PUNCT
american_scientific_journal-1593	274	1	96(38.4	96(38.4	NUM
american_scientific_journal-1593	274	2	%	%	NOUN
american_scientific_journal-1593	274	3	6	6	NUM
american_scientific_journal-1593	274	4	.	.	PUNCT
american_scientific_journal-1593	275	1	i	i	PRON
american_scientific_journal-1593	275	2	have	have	AUX
american_scientific_journal-1593	275	3	never	never	ADV
american_scientific_journal-1593	275	4	been	be	AUX
american_scientific_journal-1593	275	5	told	tell	VERB
american_scientific_journal-1593	275	6	to	to	PART
american_scientific_journal-1593	275	7	keep	keep	VERB
american_scientific_journal-1593	275	8	documents	document	NOUN
american_scientific_journal-1593	275	9	and	and	CCONJ
american_scientific_journal-1593	275	10	the	the	DET
american_scientific_journal-1593	275	11	duty	duty	NOUN
american_scientific_journal-1593	275	12	of	of	ADP
american_scientific_journal-1593	275	13	audit	audit	NOUN
american_scientific_journal-1593	275	14	145((58	145((58	NUM
american_scientific_journal-1593	275	15	%	%	NOUN
american_scientific_journal-1593	275	16	)	)	PUNCT
american_scientific_journal-1593	275	17	105(42	105(42	NUM
american_scientific_journal-1593	275	18	%	%	NOUN
american_scientific_journal-1593	275	19	)	)	PUNCT
american_scientific_journal-1593	275	20	as	as	SCONJ
american_scientific_journal-1593	275	21	we	we	PRON
american_scientific_journal-1593	275	22	explained	explain	VERB
american_scientific_journal-1593	275	23	above	above	ADV
american_scientific_journal-1593	275	24	,	,	PUNCT
american_scientific_journal-1593	275	25	selective	selective	ADJ
american_scientific_journal-1593	275	26	risk	risk	NOUN
american_scientific_journal-1593	275	27	based	base	VERB
american_scientific_journal-1593	275	28	post	post	NOUN
american_scientific_journal-1593	275	29	payment	payment	NOUN
american_scientific_journal-1593	275	30	tax	tax	NOUN
american_scientific_journal-1593	275	31	audit	audit	NOUN
american_scientific_journal-1593	275	32	is	be	AUX
american_scientific_journal-1593	275	33	one	one	NUM
american_scientific_journal-1593	275	34	of	of	ADP
american_scientific_journal-1593	275	35	the	the	DET
american_scientific_journal-1593	275	36	most	most	ADV
american_scientific_journal-1593	275	37	important	important	ADJ
american_scientific_journal-1593	275	38	essential	essential	ADJ
american_scientific_journal-1593	275	39	conditions	condition	NOUN
american_scientific_journal-1593	275	40	for	for	ADP
american_scientific_journal-1593	275	41	effective	effective	ADJ
american_scientific_journal-1593	275	42	implementation	implementation	NOUN
american_scientific_journal-1593	275	43	of	of	ADP
american_scientific_journal-1593	275	44	self	self	NOUN
american_scientific_journal-1593	275	45	assessment	assessment	NOUN
american_scientific_journal-1593	275	46	system	system	NOUN
american_scientific_journal-1593	275	47	.	.	PUNCT
american_scientific_journal-1593	276	1	based	base	VERB
american_scientific_journal-1593	276	2	on	on	ADP
american_scientific_journal-1593	276	3	the	the	DET
american_scientific_journal-1593	276	4	above	above	ADJ
american_scientific_journal-1593	276	5	table	table	NOUN
american_scientific_journal-1593	276	6	however	however	ADV
american_scientific_journal-1593	276	7	,	,	PUNCT
american_scientific_journal-1593	276	8	the	the	DET
american_scientific_journal-1593	276	9	practicality	practicality	NOUN
american_scientific_journal-1593	276	10	of	of	ADP
american_scientific_journal-1593	276	11	selective	selective	ADJ
american_scientific_journal-1593	276	12	risk	risk	NOUN
american_scientific_journal-1593	276	13	based	base	VERB
american_scientific_journal-1593	276	14	audit	audit	NOUN
american_scientific_journal-1593	276	15	in	in	ADP
american_scientific_journal-1593	276	16	wolaita	wolaita	NOUN
american_scientific_journal-1593	276	17	is	be	AUX
american_scientific_journal-1593	276	18	very	very	ADV
american_scientific_journal-1593	276	19	limited	limited	ADJ
american_scientific_journal-1593	276	20	.	.	PUNCT
american_scientific_journal-1593	277	1	the	the	DET
american_scientific_journal-1593	277	2	data	datum	NOUN
american_scientific_journal-1593	277	3	obtained	obtain	VERB
american_scientific_journal-1593	277	4	from	from	ADP
american_scientific_journal-1593	277	5	our	our	PRON
american_scientific_journal-1593	277	6	respondents	respondent	NOUN
american_scientific_journal-1593	277	7	revealed	reveal	VERB
american_scientific_journal-1593	277	8	that	that	SCONJ
american_scientific_journal-1593	277	9	most	most	ADJ
american_scientific_journal-1593	277	10	of	of	ADP
american_scientific_journal-1593	277	11	the	the	DET
american_scientific_journal-1593	277	12	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	277	13	are	be	AUX
american_scientific_journal-1593	277	14	not	not	PART
american_scientific_journal-1593	277	15	regularly	regularly	ADV
american_scientific_journal-1593	277	16	audited	audit	VERB
american_scientific_journal-1593	277	17	by	by	ADP
american_scientific_journal-1593	277	18	the	the	DET
american_scientific_journal-1593	277	19	tax	tax	NOUN
american_scientific_journal-1593	277	20	authority	authority	NOUN
american_scientific_journal-1593	277	21	.	.	PUNCT
american_scientific_journal-1593	278	1	since	since	SCONJ
american_scientific_journal-1593	278	2	most	most	ADJ
american_scientific_journal-1593	278	3	of	of	ADP
american_scientific_journal-1593	278	4	the	the	DET
american_scientific_journal-1593	278	5	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	278	6	pay	pay	VERB
american_scientific_journal-1593	278	7	their	their	PRON
american_scientific_journal-1593	278	8	tax	tax	NOUN
american_scientific_journal-1593	278	9	based	base	VERB
american_scientific_journal-1593	278	10	on	on	ADP
american_scientific_journal-1593	278	11	official	official	ADJ
american_scientific_journal-1593	278	12	assessment	assessment	NOUN
american_scientific_journal-1593	278	13	,	,	PUNCT
american_scientific_journal-1593	278	14	there	there	PRON
american_scientific_journal-1593	278	15	is	be	VERB
american_scientific_journal-1593	278	16	very	very	ADV
american_scientific_journal-1593	278	17	limited	limited	ADJ
american_scientific_journal-1593	278	18	room	room	NOUN
american_scientific_journal-1593	278	19	for	for	ADP
american_scientific_journal-1593	278	20	post	post	NOUN
american_scientific_journal-1593	278	21	payment	payment	NOUN
american_scientific_journal-1593	278	22	inspection	inspection	NOUN
american_scientific_journal-1593	278	23	and	and	CCONJ
american_scientific_journal-1593	278	24	audit	audit	NOUN
american_scientific_journal-1593	278	25	.	.	PUNCT
american_scientific_journal-1593	279	1	american	american	ADJ
american_scientific_journal-1593	279	2	scientific	scientific	ADJ
american_scientific_journal-1593	279	3	research	research	PROPN
american_scientific_journal-1593	279	4	journal	journal	NOUN
american_scientific_journal-1593	279	5	for	for	ADP
american_scientific_journal-1593	279	6	engineering	engineering	NOUN
american_scientific_journal-1593	279	7	,	,	PUNCT
american_scientific_journal-1593	279	8	technology	technology	NOUN
american_scientific_journal-1593	279	9	,	,	PUNCT
american_scientific_journal-1593	279	10	and	and	CCONJ
american_scientific_journal-1593	279	11	sciences	science	NOUN
american_scientific_journal-1593	279	12	(	(	PUNCT
american_scientific_journal-1593	279	13	asrjets	asrjet	NOUN
american_scientific_journal-1593	279	14	)	)	PUNCT
american_scientific_journal-1593	279	15	(	(	PUNCT
american_scientific_journal-1593	279	16	2016	2016	NUM
american_scientific_journal-1593	279	17	)	)	PUNCT
american_scientific_journal-1593	279	18	volume	volume	NOUN
american_scientific_journal-1593	279	19	20	20	NUM
american_scientific_journal-1593	279	20	,	,	PUNCT
american_scientific_journal-1593	279	21	no	no	DET
american_scientific_journal-1593	279	22	1	1	NUM
american_scientific_journal-1593	279	23	,	,	PUNCT
american_scientific_journal-1593	279	24	pp	pp	ADV
american_scientific_journal-1593	279	25	78	78	NUM
american_scientific_journal-1593	279	26	-	-	SYM
american_scientific_journal-1593	279	27	103	103	NUM
american_scientific_journal-1593	279	28	92	92	NUM
american_scientific_journal-1593	279	29	according	accord	VERB
american_scientific_journal-1593	279	30	to	to	ADP
american_scientific_journal-1593	279	31	the	the	DET
american_scientific_journal-1593	279	32	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	279	33	income	income	NOUN
american_scientific_journal-1593	279	34	tax	tax	NOUN
american_scientific_journal-1593	279	35	law	law	NOUN
american_scientific_journal-1593	279	36	,	,	PUNCT
american_scientific_journal-1593	279	37	tax	tax	NOUN
american_scientific_journal-1593	279	38	payers	payer	NOUN
american_scientific_journal-1593	279	39	are	be	AUX
american_scientific_journal-1593	279	40	duty	duty	NOUN
american_scientific_journal-1593	279	41	bound	bind	VERB
american_scientific_journal-1593	279	42	to	to	PART
american_scientific_journal-1593	279	43	preserve	preserve	VERB
american_scientific_journal-1593	279	44	books	book	NOUN
american_scientific_journal-1593	279	45	of	of	ADP
american_scientific_journal-1593	279	46	account	account	NOUN
american_scientific_journal-1593	279	47	and	and	CCONJ
american_scientific_journal-1593	279	48	other	other	ADJ
american_scientific_journal-1593	279	49	relevant	relevant	ADJ
american_scientific_journal-1593	279	50	documents	document	NOUN
american_scientific_journal-1593	279	51	for	for	ADP
american_scientific_journal-1593	279	52	the	the	DET
american_scientific_journal-1593	279	53	purpose	purpose	NOUN
american_scientific_journal-1593	279	54	of	of	ADP
american_scientific_journal-1593	279	55	inspection	inspection	NOUN
american_scientific_journal-1593	279	56	and	and	CCONJ
american_scientific_journal-1593	279	57	auditing	auditing	NOUN
american_scientific_journal-1593	279	58	at	at	ADP
american_scientific_journal-1593	279	59	least	least	ADJ
american_scientific_journal-1593	279	60	for	for	ADP
american_scientific_journal-1593	279	61	five	five	NUM
american_scientific_journal-1593	279	62	years	year	NOUN
american_scientific_journal-1593	279	63	after	after	ADP
american_scientific_journal-1593	279	64	making	make	VERB
american_scientific_journal-1593	279	65	payment	payment	NOUN
american_scientific_journal-1593	279	66	of	of	ADP
american_scientific_journal-1593	279	67	their	their	PRON
american_scientific_journal-1593	279	68	tax	tax	NOUN
american_scientific_journal-1593	279	69	.	.	PUNCT
american_scientific_journal-1593	280	1	for	for	ADP
american_scientific_journal-1593	280	2	the	the	DET
american_scientific_journal-1593	280	3	question	question	NOUN
american_scientific_journal-1593	280	4	as	as	ADP
american_scientific_journal-1593	280	5	to	to	ADP
american_scientific_journal-1593	280	6	whether	whether	SCONJ
american_scientific_journal-1593	280	7	they	they	PRON
american_scientific_journal-1593	280	8	keep	keep	VERB
american_scientific_journal-1593	280	9	accounting	account	VERB
american_scientific_journal-1593	280	10	documents	document	NOUN
american_scientific_journal-1593	280	11	and	and	CCONJ
american_scientific_journal-1593	280	12	book	book	NOUN
american_scientific_journal-1593	280	13	of	of	ADP
american_scientific_journal-1593	280	14	account	account	NOUN
american_scientific_journal-1593	280	15	for	for	ADP
american_scientific_journal-1593	280	16	post	post	NOUN
american_scientific_journal-1593	280	17	payment	payment	NOUN
american_scientific_journal-1593	280	18	inspection	inspection	NOUN
american_scientific_journal-1593	280	19	and	and	CCONJ
american_scientific_journal-1593	280	20	audit	audit	NOUN
american_scientific_journal-1593	280	21	purpose	purpose	NOUN
american_scientific_journal-1593	280	22	,	,	PUNCT
american_scientific_journal-1593	280	23	only	only	ADV
american_scientific_journal-1593	280	24	78(31.2	78(31.2	ADJ
american_scientific_journal-1593	280	25	%	%	NOUN
american_scientific_journal-1593	280	26	)	)	PUNCT
american_scientific_journal-1593	280	27	of	of	ADP
american_scientific_journal-1593	280	28	the	the	DET
american_scientific_journal-1593	280	29	respondents	respondent	NOUN
american_scientific_journal-1593	280	30	responded	respond	VERB
american_scientific_journal-1593	280	31	they	they	PRON
american_scientific_journal-1593	280	32	do	do	VERB
american_scientific_journal-1593	280	33	whereas	whereas	SCONJ
american_scientific_journal-1593	280	34	the	the	DET
american_scientific_journal-1593	280	35	rest	rest	NOUN
american_scientific_journal-1593	280	36	172(68.8	172(68.8	NUM
american_scientific_journal-1593	280	37	%	%	NOUN
american_scientific_journal-1593	280	38	)	)	PUNCT
american_scientific_journal-1593	280	39	respondents	respondent	NOUN
american_scientific_journal-1593	280	40	do	do	AUX
american_scientific_journal-1593	280	41	not	not	PART
american_scientific_journal-1593	280	42	preserve	preserve	VERB
american_scientific_journal-1593	280	43	these	these	DET
american_scientific_journal-1593	280	44	documents	document	NOUN
american_scientific_journal-1593	280	45	for	for	ADP
american_scientific_journal-1593	280	46	five	five	NUM
american_scientific_journal-1593	280	47	years	year	NOUN
american_scientific_journal-1593	280	48	.	.	PUNCT
american_scientific_journal-1593	281	1	the	the	DET
american_scientific_journal-1593	281	2	other	other	ADJ
american_scientific_journal-1593	281	3	checklist	checklist	NOUN
american_scientific_journal-1593	281	4	used	use	VERB
american_scientific_journal-1593	281	5	to	to	PART
american_scientific_journal-1593	281	6	assess	assess	VERB
american_scientific_journal-1593	281	7	the	the	DET
american_scientific_journal-1593	281	8	effective	effective	ADJ
american_scientific_journal-1593	281	9	implementation	implementation	NOUN
american_scientific_journal-1593	281	10	of	of	ADP
american_scientific_journal-1593	281	11	audit	audit	NOUN
american_scientific_journal-1593	281	12	in	in	ADP
american_scientific_journal-1593	281	13	wolaita	wolaita	PROPN
american_scientific_journal-1593	281	14	zone	zone	NOUN
american_scientific_journal-1593	281	15	is	be	AUX
american_scientific_journal-1593	281	16	whether	whether	SCONJ
american_scientific_journal-1593	281	17	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	281	18	know	know	VERB
american_scientific_journal-1593	281	19	the	the	DET
american_scientific_journal-1593	281	20	possibility	possibility	NOUN
american_scientific_journal-1593	281	21	of	of	ADP
american_scientific_journal-1593	281	22	sudden	sudden	ADJ
american_scientific_journal-1593	281	23	inspection	inspection	NOUN
american_scientific_journal-1593	281	24	and	and	CCONJ
american_scientific_journal-1593	281	25	audit	audit	NOUN
american_scientific_journal-1593	281	26	any	any	DET
american_scientific_journal-1593	281	27	time	time	NOUN
american_scientific_journal-1593	281	28	by	by	ADP
american_scientific_journal-1593	281	29	the	the	DET
american_scientific_journal-1593	281	30	tax	tax	NOUN
american_scientific_journal-1593	281	31	authority	authority	NOUN
american_scientific_journal-1593	281	32	.	.	PUNCT
american_scientific_journal-1593	282	1	for	for	ADP
american_scientific_journal-1593	282	2	this	this	DET
american_scientific_journal-1593	282	3	question	question	NOUN
american_scientific_journal-1593	282	4	,	,	PUNCT
american_scientific_journal-1593	282	5	only	only	ADV
american_scientific_journal-1593	282	6	61(24.4	61(24.4	NUM
american_scientific_journal-1593	282	7	%	%	NOUN
american_scientific_journal-1593	282	8	)	)	PUNCT
american_scientific_journal-1593	282	9	of	of	ADP
american_scientific_journal-1593	282	10	them	they	PRON
american_scientific_journal-1593	282	11	said	say	VERB
american_scientific_journal-1593	282	12	that	that	SCONJ
american_scientific_journal-1593	282	13	they	they	PRON
american_scientific_journal-1593	282	14	know	know	VERB
american_scientific_journal-1593	282	15	such	such	ADJ
american_scientific_journal-1593	282	16	thing	thing	NOUN
american_scientific_journal-1593	282	17	as	as	ADP
american_scientific_journal-1593	282	18	post	post	NOUN
american_scientific_journal-1593	282	19	payment	payment	NOUN
american_scientific_journal-1593	282	20	inspection	inspection	NOUN
american_scientific_journal-1593	282	21	and	and	CCONJ
american_scientific_journal-1593	282	22	audit	audit	NOUN
american_scientific_journal-1593	282	23	whereas	whereas	SCONJ
american_scientific_journal-1593	282	24	the	the	DET
american_scientific_journal-1593	282	25	rest	rest	NOUN
american_scientific_journal-1593	282	26	189(75.6	189(75.6	NUM
american_scientific_journal-1593	282	27	%	%	NOUN
american_scientific_journal-1593	282	28	)	)	PUNCT
american_scientific_journal-1593	282	29	of	of	ADP
american_scientific_journal-1593	282	30	the	the	DET
american_scientific_journal-1593	282	31	respondents	respondent	NOUN
american_scientific_journal-1593	282	32	have	have	VERB
american_scientific_journal-1593	282	33	no	no	DET
american_scientific_journal-1593	282	34	any	any	DET
american_scientific_journal-1593	282	35	clue	clue	NOUN
american_scientific_journal-1593	282	36	about	about	ADP
american_scientific_journal-1593	282	37	this	this	DET
american_scientific_journal-1593	282	38	post	post	NOUN
american_scientific_journal-1593	282	39	payment	payment	NOUN
american_scientific_journal-1593	282	40	risk	risk	NOUN
american_scientific_journal-1593	282	41	based	base	VERB
american_scientific_journal-1593	282	42	audit	audit	NOUN
american_scientific_journal-1593	282	43	idea	idea	NOUN
american_scientific_journal-1593	282	44	.	.	PUNCT
american_scientific_journal-1593	283	1	for	for	ADP
american_scientific_journal-1593	283	2	the	the	DET
american_scientific_journal-1593	283	3	question	question	NOUN
american_scientific_journal-1593	283	4	if	if	SCONJ
american_scientific_journal-1593	283	5	they	they	PRON
american_scientific_journal-1593	283	6	have	have	AUX
american_scientific_journal-1593	283	7	ever	ever	ADV
american_scientific_journal-1593	283	8	been	be	AUX
american_scientific_journal-1593	283	9	inspected	inspect	VERB
american_scientific_journal-1593	283	10	and	and	CCONJ
american_scientific_journal-1593	283	11	audited	audit	VERB
american_scientific_journal-1593	283	12	by	by	ADP
american_scientific_journal-1593	283	13	the	the	DET
american_scientific_journal-1593	283	14	tax	tax	NOUN
american_scientific_journal-1593	283	15	authority	authority	NOUN
american_scientific_journal-1593	283	16	after	after	SCONJ
american_scientific_journal-1593	283	17	they	they	PRON
american_scientific_journal-1593	283	18	paid	pay	VERB
american_scientific_journal-1593	283	19	their	their	PRON
american_scientific_journal-1593	283	20	tax	tax	NOUN
american_scientific_journal-1593	283	21	liability	liability	NOUN
american_scientific_journal-1593	283	22	,	,	PUNCT
american_scientific_journal-1593	283	23	only	only	ADV
american_scientific_journal-1593	283	24	32(12.8	32(12.8	ADJ
american_scientific_journal-1593	283	25	%	%	NOUN
american_scientific_journal-1593	283	26	)	)	PUNCT
american_scientific_journal-1593	283	27	of	of	ADP
american_scientific_journal-1593	283	28	the	the	DET
american_scientific_journal-1593	283	29	respondents	respondent	NOUN
american_scientific_journal-1593	283	30	responded	respond	VERB
american_scientific_journal-1593	283	31	yes	yes	INTJ
american_scientific_journal-1593	283	32	while	while	SCONJ
american_scientific_journal-1593	283	33	the	the	DET
american_scientific_journal-1593	283	34	rest	rest	NOUN
american_scientific_journal-1593	283	35	of	of	ADP
american_scientific_journal-1593	283	36	the	the	DET
american_scientific_journal-1593	283	37	respondents	respondent	NOUN
american_scientific_journal-1593	283	38	218(87.2	218(87.2	NUM
american_scientific_journal-1593	283	39	%	%	NOUN
american_scientific_journal-1593	283	40	)	)	PUNCT
american_scientific_journal-1593	283	41	said	say	VERB
american_scientific_journal-1593	283	42	they	they	PRON
american_scientific_journal-1593	283	43	have	have	AUX
american_scientific_journal-1593	283	44	n't	not	PART
american_scientific_journal-1593	283	45	been	be	AUX
american_scientific_journal-1593	283	46	inspected	inspect	VERB
american_scientific_journal-1593	283	47	and	and	CCONJ
american_scientific_journal-1593	283	48	audited	audit	VERB
american_scientific_journal-1593	283	49	after	after	ADP
american_scientific_journal-1593	283	50	payment	payment	NOUN
american_scientific_journal-1593	283	51	of	of	ADP
american_scientific_journal-1593	283	52	the	the	DET
american_scientific_journal-1593	283	53	taxes	taxis	NOUN
american_scientific_journal-1593	283	54	.	.	PUNCT
american_scientific_journal-1593	284	1	on	on	ADP
american_scientific_journal-1593	284	2	the	the	DET
american_scientific_journal-1593	284	3	other	other	ADJ
american_scientific_journal-1593	284	4	hand	hand	NOUN
american_scientific_journal-1593	284	5	for	for	ADP
american_scientific_journal-1593	284	6	the	the	DET
american_scientific_journal-1593	284	7	question	question	NOUN
american_scientific_journal-1593	284	8	asked	ask	VERB
american_scientific_journal-1593	284	9	whether	whether	SCONJ
american_scientific_journal-1593	284	10	they	they	PRON
american_scientific_journal-1593	284	11	have	have	AUX
american_scientific_journal-1593	284	12	been	be	AUX
american_scientific_journal-1593	284	13	told	tell	VERB
american_scientific_journal-1593	284	14	about	about	ADP
american_scientific_journal-1593	284	15	the	the	DET
american_scientific_journal-1593	284	16	duty	duty	NOUN
american_scientific_journal-1593	284	17	of	of	ADP
american_scientific_journal-1593	284	18	keeping	keep	VERB
american_scientific_journal-1593	284	19	books	book	NOUN
american_scientific_journal-1593	284	20	of	of	ADP
american_scientific_journal-1593	284	21	account	account	NOUN
american_scientific_journal-1593	284	22	and	and	CCONJ
american_scientific_journal-1593	284	23	the	the	DET
american_scientific_journal-1593	284	24	duty	duty	NOUN
american_scientific_journal-1593	284	25	of	of	ADP
american_scientific_journal-1593	284	26	post	post	VERB
american_scientific_journal-1593	284	27	payment	payment	NOUN
american_scientific_journal-1593	284	28	audit,145(58	audit,145(58	NOUN
american_scientific_journal-1593	284	29	%	%	NOUN
american_scientific_journal-1593	284	30	)	)	PUNCT
american_scientific_journal-1593	284	31	of	of	ADP
american_scientific_journal-1593	284	32	the	the	DET
american_scientific_journal-1593	284	33	respondents	respondent	NOUN
american_scientific_journal-1593	284	34	say	say	VERB
american_scientific_journal-1593	284	35	yes	yes	INTJ
american_scientific_journal-1593	284	36	whereas	whereas	SCONJ
american_scientific_journal-1593	284	37	105(42	105(42	NUM
american_scientific_journal-1593	284	38	%	%	NOUN
american_scientific_journal-1593	284	39	)	)	PUNCT
american_scientific_journal-1593	284	40	0f	0f	NOUN
american_scientific_journal-1593	284	41	them	they	PRON
american_scientific_journal-1593	284	42	responded	respond	VERB
american_scientific_journal-1593	284	43	no	no	INTJ
american_scientific_journal-1593	284	44	.	.	PUNCT
american_scientific_journal-1593	285	1	it	it	PRON
american_scientific_journal-1593	285	2	shows	show	VERB
american_scientific_journal-1593	285	3	that	that	SCONJ
american_scientific_journal-1593	285	4	the	the	DET
american_scientific_journal-1593	285	5	tax	tax	NOUN
american_scientific_journal-1593	285	6	collecting	collecting	NOUN
american_scientific_journal-1593	285	7	authority	authority	NOUN
american_scientific_journal-1593	285	8	has	have	AUX
american_scientific_journal-1593	285	9	tried	try	VERB
american_scientific_journal-1593	285	10	to	to	PART
american_scientific_journal-1593	285	11	aware	aware	VERB
american_scientific_journal-1593	285	12	its	its	PRON
american_scientific_journal-1593	285	13	tax	tax	NOUN
american_scientific_journal-1593	285	14	payers	payer	NOUN
american_scientific_journal-1593	285	15	about	about	ADP
american_scientific_journal-1593	285	16	post	post	NOUN
american_scientific_journal-1593	285	17	payment	payment	NOUN
american_scientific_journal-1593	285	18	audit	audit	NOUN
american_scientific_journal-1593	285	19	even	even	ADV
american_scientific_journal-1593	285	20	though	though	SCONJ
american_scientific_journal-1593	285	21	practically	practically	ADV
american_scientific_journal-1593	285	22	they	they	PRON
american_scientific_journal-1593	285	23	have	have	AUX
american_scientific_journal-1593	285	24	failed	fail	VERB
american_scientific_journal-1593	285	25	to	to	PART
american_scientific_journal-1593	285	26	enforce	enforce	VERB
american_scientific_journal-1593	285	27	the	the	DET
american_scientific_journal-1593	285	28	law	law	NOUN
american_scientific_journal-1593	285	29	and	and	CCONJ
american_scientific_journal-1593	285	30	regulations	regulation	NOUN
american_scientific_journal-1593	285	31	effectively	effectively	ADV
american_scientific_journal-1593	285	32	.	.	PUNCT
american_scientific_journal-1593	286	1	4.5	4.5	NUM
american_scientific_journal-1593	286	2	regarding	regard	VERB
american_scientific_journal-1593	286	3	the	the	DET
american_scientific_journal-1593	286	4	clarity	clarity	NOUN
american_scientific_journal-1593	286	5	and	and	CCONJ
american_scientific_journal-1593	286	6	simplicity	simplicity	NOUN
american_scientific_journal-1593	286	7	of	of	ADP
american_scientific_journal-1593	286	8	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	286	9	tax	tax	NOUN
american_scientific_journal-1593	286	10	laws	law	NOUN
american_scientific_journal-1593	286	11	as	as	SCONJ
american_scientific_journal-1593	286	12	we	we	PRON
american_scientific_journal-1593	286	13	have	have	AUX
american_scientific_journal-1593	286	14	tried	try	VERB
american_scientific_journal-1593	286	15	to	to	PART
american_scientific_journal-1593	286	16	explain	explain	VERB
american_scientific_journal-1593	286	17	in	in	ADP
american_scientific_journal-1593	286	18	the	the	DET
american_scientific_journal-1593	286	19	literature	literature	NOUN
american_scientific_journal-1593	286	20	part	part	NOUN
american_scientific_journal-1593	286	21	of	of	ADP
american_scientific_journal-1593	286	22	this	this	DET
american_scientific_journal-1593	286	23	paper	paper	NOUN
american_scientific_journal-1593	286	24	,	,	PUNCT
american_scientific_journal-1593	286	25	clarity	clarity	NOUN
american_scientific_journal-1593	286	26	and	and	CCONJ
american_scientific_journal-1593	286	27	simplicity	simplicity	NOUN
american_scientific_journal-1593	286	28	of	of	ADP
american_scientific_journal-1593	286	29	the	the	DET
american_scientific_journal-1593	286	30	tax	tax	NOUN
american_scientific_journal-1593	286	31	laws	law	NOUN
american_scientific_journal-1593	286	32	is	be	AUX
american_scientific_journal-1593	286	33	another	another	DET
american_scientific_journal-1593	286	34	important	important	ADJ
american_scientific_journal-1593	286	35	factor	factor	NOUN
american_scientific_journal-1593	286	36	for	for	ADP
american_scientific_journal-1593	286	37	the	the	DET
american_scientific_journal-1593	286	38	effective	effective	ADJ
american_scientific_journal-1593	286	39	implementation	implementation	NOUN
american_scientific_journal-1593	286	40	of	of	ADP
american_scientific_journal-1593	286	41	self	self	NOUN
american_scientific_journal-1593	286	42	assessment	assessment	NOUN
american_scientific_journal-1593	286	43	system	system	NOUN
american_scientific_journal-1593	286	44	in	in	ADP
american_scientific_journal-1593	286	45	a	a	DET
american_scientific_journal-1593	286	46	given	give	VERB
american_scientific_journal-1593	286	47	tax	tax	NOUN
american_scientific_journal-1593	286	48	system	system	NOUN
american_scientific_journal-1593	286	49	.	.	PUNCT
american_scientific_journal-1593	287	1	this	this	PRON
american_scientific_journal-1593	287	2	is	be	AUX
american_scientific_journal-1593	287	3	due	due	ADJ
american_scientific_journal-1593	287	4	to	to	ADP
american_scientific_journal-1593	287	5	the	the	DET
american_scientific_journal-1593	287	6	fact	fact	NOUN
american_scientific_journal-1593	287	7	that	that	SCONJ
american_scientific_journal-1593	287	8	tax	tax	NOUN
american_scientific_journal-1593	287	9	payers	payer	NOUN
american_scientific_journal-1593	287	10	who	who	PRON
american_scientific_journal-1593	287	11	are	be	AUX
american_scientific_journal-1593	287	12	mandated	mandate	VERB
american_scientific_journal-1593	287	13	to	to	PART
american_scientific_journal-1593	287	14	calculate	calculate	VERB
american_scientific_journal-1593	287	15	their	their	PRON
american_scientific_journal-1593	287	16	tax	tax	NOUN
american_scientific_journal-1593	287	17	duty	duty	NOUN
american_scientific_journal-1593	287	18	by	by	ADP
american_scientific_journal-1593	287	19	interpreting	interpret	VERB
american_scientific_journal-1593	287	20	and	and	CCONJ
american_scientific_journal-1593	287	21	applying	apply	VERB
american_scientific_journal-1593	287	22	the	the	DET
american_scientific_journal-1593	287	23	legal	legal	ADJ
american_scientific_journal-1593	287	24	provisions	provision	NOUN
american_scientific_journal-1593	287	25	should	should	AUX
american_scientific_journal-1593	287	26	be	be	AUX
american_scientific_journal-1593	287	27	able	able	ADJ
american_scientific_journal-1593	287	28	to	to	PART
american_scientific_journal-1593	287	29	understand	understand	VERB
american_scientific_journal-1593	287	30	them	they	PRON
american_scientific_journal-1593	287	31	.	.	PUNCT
american_scientific_journal-1593	288	1	the	the	DET
american_scientific_journal-1593	288	2	following	follow	VERB
american_scientific_journal-1593	288	3	table	table	NOUN
american_scientific_journal-1593	288	4	summarizes	summarize	NOUN
american_scientific_journal-1593	288	5	what	what	PRON
american_scientific_journal-1593	288	6	the	the	DET
american_scientific_journal-1593	288	7	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	288	8	of	of	ADP
american_scientific_journal-1593	288	9	wolaita	wolaita	PROPN
american_scientific_journal-1593	288	10	zone	zone	NOUN
american_scientific_journal-1593	288	11	perceive	perceive	NOUN
american_scientific_journal-1593	288	12	of	of	ADP
american_scientific_journal-1593	288	13	the	the	DET
american_scientific_journal-1593	288	14	existing	exist	VERB
american_scientific_journal-1593	288	15	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	288	16	tax	tax	NOUN
american_scientific_journal-1593	288	17	laws	law	NOUN
american_scientific_journal-1593	288	18	.	.	PUNCT
american_scientific_journal-1593	289	1	table	table	NOUN
american_scientific_journal-1593	289	2	5	5	NUM
american_scientific_journal-1593	289	3	:	:	PUNCT
american_scientific_journal-1593	289	4	regarding	regard	VERB
american_scientific_journal-1593	289	5	the	the	DET
american_scientific_journal-1593	289	6	clarity	clarity	NOUN
american_scientific_journal-1593	289	7	and	and	CCONJ
american_scientific_journal-1593	289	8	simplicity	simplicity	NOUN
american_scientific_journal-1593	289	9	of	of	ADP
american_scientific_journal-1593	289	10	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	289	11	tax	tax	NOUN
american_scientific_journal-1593	289	12	laws	law	NOUN
american_scientific_journal-1593	289	13	no	no	INTJ
american_scientific_journal-1593	290	1	.	.	PUNCT
american_scientific_journal-1593	290	2	question	question	NOUN
american_scientific_journal-1593	290	3	disagree	disagree	VERB
american_scientific_journal-1593	290	4	i	i	PRON
american_scientific_journal-1593	290	5	do	do	AUX
american_scientific_journal-1593	290	6	n't	not	PART
american_scientific_journal-1593	290	7	know	know	VERB
american_scientific_journal-1593	290	8	agree	agree	VERB
american_scientific_journal-1593	290	9	1	1	NUM
american_scientific_journal-1593	290	10	tax	tax	NOUN
american_scientific_journal-1593	290	11	laws	law	NOUN
american_scientific_journal-1593	290	12	are	be	AUX
american_scientific_journal-1593	290	13	very	very	ADV
american_scientific_journal-1593	290	14	simple	simple	ADJ
american_scientific_journal-1593	290	15	and	and	CCONJ
american_scientific_journal-1593	290	16	clear	clear	ADJ
american_scientific_journal-1593	290	17	to	to	PART
american_scientific_journal-1593	290	18	understand	understand	VERB
american_scientific_journal-1593	290	19	to	to	PART
american_scientific_journal-1593	290	20	apply	apply	VERB
american_scientific_journal-1593	290	21	for	for	ADP
american_scientific_journal-1593	290	22	self	self	NOUN
american_scientific_journal-1593	290	23	assessment	assessment	NOUN
american_scientific_journal-1593	290	24	176(70.4	176(70.4	NUM
american_scientific_journal-1593	290	25	%	%	NOUN
american_scientific_journal-1593	290	26	)	)	PUNCT
american_scientific_journal-1593	290	27	24(9.6	24(9.6	NUM
american_scientific_journal-1593	290	28	%	%	NOUN
american_scientific_journal-1593	290	29	)	)	PUNCT
american_scientific_journal-1593	290	30	50(20	50(20	NUM
american_scientific_journal-1593	290	31	%	%	NOUN
american_scientific_journal-1593	290	32	)	)	PUNCT
american_scientific_journal-1593	290	33	2	2	NUM
american_scientific_journal-1593	291	1	i	i	PRON
american_scientific_journal-1593	291	2	believe	believe	VERB
american_scientific_journal-1593	291	3	that	that	SCONJ
american_scientific_journal-1593	291	4	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	291	5	tax	tax	NOUN
american_scientific_journal-1593	291	6	law	law	NOUN
american_scientific_journal-1593	291	7	is	be	AUX
american_scientific_journal-1593	291	8	systematically	systematically	ADV
american_scientific_journal-1593	291	9	arranged	arrange	VERB
american_scientific_journal-1593	291	10	and	and	CCONJ
american_scientific_journal-1593	291	11	effective	effective	ADJ
american_scientific_journal-1593	291	12	192(76.8	192(76.8	NUM
american_scientific_journal-1593	291	13	%	%	NOUN
american_scientific_journal-1593	291	14	)	)	PUNCT
american_scientific_journal-1593	291	15	33(13.2	33(13.2	NUM
american_scientific_journal-1593	291	16	%	%	NOUN
american_scientific_journal-1593	291	17	)	)	PUNCT
american_scientific_journal-1593	292	1	25(10	25(10	NUM
american_scientific_journal-1593	292	2	%	%	NOUN
american_scientific_journal-1593	292	3	)	)	PUNCT
american_scientific_journal-1593	292	4	3	3	NUM
american_scientific_journal-1593	292	5	there	there	PRON
american_scientific_journal-1593	292	6	is	be	VERB
american_scientific_journal-1593	292	7	a	a	DET
american_scientific_journal-1593	292	8	clear	clear	ADJ
american_scientific_journal-1593	292	9	codified	codify	VERB
american_scientific_journal-1593	292	10	tax	tax	NOUN
american_scientific_journal-1593	292	11	procedure	procedure	NOUN
american_scientific_journal-1593	292	12	rules	rule	NOUN
american_scientific_journal-1593	292	13	162(64.8	162(64.8	NUM
american_scientific_journal-1593	292	14	%	%	NOUN
american_scientific_journal-1593	292	15	)	)	PUNCT
american_scientific_journal-1593	292	16	51(20.4	51(20.4	NUM
american_scientific_journal-1593	292	17	%	%	NOUN
american_scientific_journal-1593	292	18	)	)	PUNCT
american_scientific_journal-1593	292	19	37(14.8	37(14.8	NUM
american_scientific_journal-1593	292	20	%	%	NOUN
american_scientific_journal-1593	292	21	)	)	PUNCT
american_scientific_journal-1593	292	22	as	as	SCONJ
american_scientific_journal-1593	292	23	we	we	PRON
american_scientific_journal-1593	292	24	can	can	AUX
american_scientific_journal-1593	292	25	see	see	VERB
american_scientific_journal-1593	292	26	from	from	ADP
american_scientific_journal-1593	292	27	the	the	DET
american_scientific_journal-1593	292	28	above	above	ADJ
american_scientific_journal-1593	292	29	table	table	NOUN
american_scientific_journal-1593	292	30	vast	vast	ADJ
american_scientific_journal-1593	292	31	majority	majority	NOUN
american_scientific_journal-1593	292	32	of	of	ADP
american_scientific_journal-1593	292	33	the	the	DET
american_scientific_journal-1593	292	34	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	292	35	of	of	ADP
american_scientific_journal-1593	292	36	wolaita	wolaita	PROPN
american_scientific_journal-1593	292	37	zone	zone	NOUN
american_scientific_journal-1593	292	38	do	do	AUX
american_scientific_journal-1593	292	39	not	not	PART
american_scientific_journal-1593	292	40	believe	believe	VERB
american_scientific_journal-1593	292	41	that	that	SCONJ
american_scientific_journal-1593	292	42	the	the	DET
american_scientific_journal-1593	292	43	tax	tax	NOUN
american_scientific_journal-1593	292	44	laws	law	NOUN
american_scientific_journal-1593	292	45	are	be	AUX
american_scientific_journal-1593	292	46	simple	simple	ADJ
american_scientific_journal-1593	292	47	.	.	PUNCT
american_scientific_journal-1593	293	1	about	about	ADV
american_scientific_journal-1593	293	2	176(70.4	176(70.4	NUM
american_scientific_journal-1593	293	3	%	%	NOUN
american_scientific_journal-1593	293	4	)	)	PUNCT
american_scientific_journal-1593	293	5	of	of	ADP
american_scientific_journal-1593	293	6	the	the	DET
american_scientific_journal-1593	293	7	respondents	respondent	NOUN
american_scientific_journal-1593	293	8	disagree	disagree	VERB
american_scientific_journal-1593	293	9	on	on	ADP
american_scientific_journal-1593	293	10	the	the	DET
american_scientific_journal-1593	293	11	premise	premise	NOUN
american_scientific_journal-1593	293	12	that	that	SCONJ
american_scientific_journal-1593	293	13	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	293	14	tax	tax	NOUN
american_scientific_journal-1593	293	15	laws	law	NOUN
american_scientific_journal-1593	293	16	are	be	AUX
american_scientific_journal-1593	293	17	simple	simple	ADJ
american_scientific_journal-1593	293	18	,	,	PUNCT
american_scientific_journal-1593	293	19	clear	clear	ADJ
american_scientific_journal-1593	293	20	and	and	CCONJ
american_scientific_journal-1593	293	21	easy	easy	ADJ
american_scientific_journal-1593	293	22	to	to	PART
american_scientific_journal-1593	293	23	understand	understand	VERB
american_scientific_journal-1593	293	24	.	.	PUNCT
american_scientific_journal-1593	294	1	about	about	ADV
american_scientific_journal-1593	294	2	192(76.8	192(76.8	NUM
american_scientific_journal-1593	294	3	%	%	NOUN
american_scientific_journal-1593	294	4	of	of	ADP
american_scientific_journal-1593	294	5	the	the	DET
american_scientific_journal-1593	294	6	respondents	respondent	NOUN
american_scientific_journal-1593	294	7	also	also	ADV
american_scientific_journal-1593	294	8	do	do	AUX
american_scientific_journal-1593	294	9	not	not	PART
american_scientific_journal-1593	294	10	agree	agree	VERB
american_scientific_journal-1593	294	11	on	on	ADP
american_scientific_journal-1593	294	12	the	the	DET
american_scientific_journal-1593	294	13	premise	premise	NOUN
american_scientific_journal-1593	294	14	that	that	SCONJ
american_scientific_journal-1593	294	15	american	american	PROPN
american_scientific_journal-1593	294	16	scientific	scientific	ADJ
american_scientific_journal-1593	294	17	research	research	NOUN
american_scientific_journal-1593	294	18	journal	journal	NOUN
american_scientific_journal-1593	294	19	for	for	ADP
american_scientific_journal-1593	294	20	engineering	engineering	NOUN
american_scientific_journal-1593	294	21	,	,	PUNCT
american_scientific_journal-1593	294	22	technology	technology	NOUN
american_scientific_journal-1593	294	23	,	,	PUNCT
american_scientific_journal-1593	294	24	and	and	CCONJ
american_scientific_journal-1593	294	25	sciences	science	NOUN
american_scientific_journal-1593	294	26	(	(	PUNCT
american_scientific_journal-1593	294	27	asrjets	asrjet	NOUN
american_scientific_journal-1593	294	28	)	)	PUNCT
american_scientific_journal-1593	294	29	(	(	PUNCT
american_scientific_journal-1593	294	30	2016	2016	NUM
american_scientific_journal-1593	294	31	)	)	PUNCT
american_scientific_journal-1593	294	32	volume	volume	NOUN
american_scientific_journal-1593	294	33	20	20	NUM
american_scientific_journal-1593	294	34	,	,	PUNCT
american_scientific_journal-1593	294	35	no	no	DET
american_scientific_journal-1593	294	36	1	1	NUM
american_scientific_journal-1593	294	37	,	,	PUNCT
american_scientific_journal-1593	294	38	pp	pp	ADV
american_scientific_journal-1593	294	39	78	78	NUM
american_scientific_journal-1593	294	40	-	-	SYM
american_scientific_journal-1593	294	41	103	103	NUM
american_scientific_journal-1593	294	42	93	93	NUM
american_scientific_journal-1593	294	43	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	294	44	tax	tax	NOUN
american_scientific_journal-1593	294	45	laws	law	NOUN
american_scientific_journal-1593	294	46	are	be	AUX
american_scientific_journal-1593	294	47	systematically	systematically	ADV
american_scientific_journal-1593	294	48	arranged	arrange	VERB
american_scientific_journal-1593	294	49	and	and	CCONJ
american_scientific_journal-1593	294	50	effective	effective	ADJ
american_scientific_journal-1593	294	51	.	.	PUNCT
american_scientific_journal-1593	295	1	their	their	PRON
american_scientific_journal-1593	295	2	response	response	NOUN
american_scientific_journal-1593	295	3	is	be	AUX
american_scientific_journal-1593	295	4	shared	share	VERB
american_scientific_journal-1593	295	5	by	by	ADP
american_scientific_journal-1593	295	6	the	the	DET
american_scientific_journal-1593	295	7	scholars	scholar	NOUN
american_scientific_journal-1593	295	8	who	who	PRON
american_scientific_journal-1593	295	9	researched	research	VERB
american_scientific_journal-1593	295	10	and	and	CCONJ
american_scientific_journal-1593	295	11	wrote	write	VERB
american_scientific_journal-1593	295	12	on	on	ADP
american_scientific_journal-1593	295	13	the	the	DET
american_scientific_journal-1593	295	14	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	295	15	tax	tax	NOUN
american_scientific_journal-1593	295	16	system	system	NOUN
american_scientific_journal-1593	295	17	.	.	PUNCT
american_scientific_journal-1593	296	1	another	another	DET
american_scientific_journal-1593	296	2	difficulty	difficulty	NOUN
american_scientific_journal-1593	296	3	of	of	ADP
american_scientific_journal-1593	296	4	the	the	DET
american_scientific_journal-1593	296	5	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	296	6	tax	tax	NOUN
american_scientific_journal-1593	296	7	system	system	NOUN
american_scientific_journal-1593	296	8	is	be	AUX
american_scientific_journal-1593	296	9	that	that	SCONJ
american_scientific_journal-1593	296	10	it	it	PRON
american_scientific_journal-1593	296	11	does	do	AUX
american_scientific_journal-1593	296	12	n't	not	PART
american_scientific_journal-1593	296	13	have	have	VERB
american_scientific_journal-1593	296	14	a	a	DET
american_scientific_journal-1593	296	15	codified	codify	VERB
american_scientific_journal-1593	296	16	organized	organize	VERB
american_scientific_journal-1593	296	17	tax	tax	NOUN
american_scientific_journal-1593	296	18	procedure	procedure	NOUN
american_scientific_journal-1593	296	19	codes	code	NOUN
american_scientific_journal-1593	296	20	.	.	PUNCT
american_scientific_journal-1593	297	1	around	around	ADP
american_scientific_journal-1593	297	2	162(64.8	162(64.8	NUM
american_scientific_journal-1593	297	3	%	%	NOUN
american_scientific_journal-1593	297	4	)	)	PUNCT
american_scientific_journal-1593	297	5	of	of	ADP
american_scientific_journal-1593	297	6	the	the	DET
american_scientific_journal-1593	297	7	respondents	respondent	NOUN
american_scientific_journal-1593	297	8	agreed	agree	VERB
american_scientific_journal-1593	297	9	on	on	ADP
american_scientific_journal-1593	297	10	the	the	DET
american_scientific_journal-1593	297	11	absence	absence	NOUN
american_scientific_journal-1593	297	12	of	of	ADP
american_scientific_journal-1593	297	13	organized	organize	VERB
american_scientific_journal-1593	297	14	clear	clear	ADJ
american_scientific_journal-1593	297	15	tax	tax	NOUN
american_scientific_journal-1593	297	16	procedure	procedure	NOUN
american_scientific_journal-1593	297	17	code	code	NOUN
american_scientific_journal-1593	297	18	that	that	PRON
american_scientific_journal-1593	297	19	can	can	AUX
american_scientific_journal-1593	297	20	guide	guide	VERB
american_scientific_journal-1593	297	21	them	they	PRON
american_scientific_journal-1593	297	22	on	on	ADP
american_scientific_journal-1593	297	23	how	how	SCONJ
american_scientific_journal-1593	297	24	to	to	PART
american_scientific_journal-1593	297	25	effect	effect	VERB
american_scientific_journal-1593	297	26	their	their	PRON
american_scientific_journal-1593	297	27	payment	payment	NOUN
american_scientific_journal-1593	297	28	procedure.in	procedure.in	NUM
american_scientific_journal-1593	297	29	conclusion	conclusion	NOUN
american_scientific_journal-1593	297	30	,	,	PUNCT
american_scientific_journal-1593	297	31	despite	despite	SCONJ
american_scientific_journal-1593	297	32	the	the	DET
american_scientific_journal-1593	297	33	need	need	NOUN
american_scientific_journal-1593	297	34	for	for	ADP
american_scientific_journal-1593	297	35	clear	clear	ADJ
american_scientific_journal-1593	297	36	,	,	PUNCT
american_scientific_journal-1593	297	37	simple	simple	ADJ
american_scientific_journal-1593	297	38	and	and	CCONJ
american_scientific_journal-1593	297	39	organized	organized	ADJ
american_scientific_journal-1593	297	40	tax	tax	NOUN
american_scientific_journal-1593	297	41	rules	rule	NOUN
american_scientific_journal-1593	297	42	for	for	ADP
american_scientific_journal-1593	297	43	effective	effective	ADJ
american_scientific_journal-1593	297	44	implementation	implementation	NOUN
american_scientific_journal-1593	297	45	of	of	ADP
american_scientific_journal-1593	297	46	self	self	NOUN
american_scientific_journal-1593	297	47	assessment	assessment	NOUN
american_scientific_journal-1593	297	48	system	system	NOUN
american_scientific_journal-1593	297	49	,	,	PUNCT
american_scientific_journal-1593	297	50	the	the	DET
american_scientific_journal-1593	297	51	tax	tax	NOUN
american_scientific_journal-1593	297	52	payers	payer	NOUN
american_scientific_journal-1593	297	53	of	of	ADP
american_scientific_journal-1593	297	54	wolaita	wolaita	PROPN
american_scientific_journal-1593	297	55	zone	zone	NOUN
american_scientific_journal-1593	297	56	found	find	VERB
american_scientific_journal-1593	297	57	it	it	PRON
american_scientific_journal-1593	297	58	complex	complex	ADJ
american_scientific_journal-1593	297	59	and	and	CCONJ
american_scientific_journal-1593	297	60	tiresome	tiresome	ADJ
american_scientific_journal-1593	297	61	to	to	PART
american_scientific_journal-1593	297	62	understand	understand	VERB
american_scientific_journal-1593	297	63	the	the	DET
american_scientific_journal-1593	297	64	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	297	65	tax	tax	NOUN
american_scientific_journal-1593	297	66	rules	rule	NOUN
american_scientific_journal-1593	297	67	which	which	PRON
american_scientific_journal-1593	297	68	had	have	AUX
american_scientific_journal-1593	297	69	made	make	VERB
american_scientific_journal-1593	297	70	it	it	PRON
american_scientific_journal-1593	297	71	impossible	impossible	ADJ
american_scientific_journal-1593	297	72	to	to	PART
american_scientific_journal-1593	297	73	implement	implement	VERB
american_scientific_journal-1593	297	74	self	self	NOUN
american_scientific_journal-1593	297	75	assessment	assessment	NOUN
american_scientific_journal-1593	297	76	system	system	NOUN
american_scientific_journal-1593	297	77	.	.	PUNCT
american_scientific_journal-1593	298	1	4.6	4.6	NUM
american_scientific_journal-1593	298	2	.	.	PUNCT
american_scientific_journal-1593	299	1	regarding	regard	VERB
american_scientific_journal-1593	299	2	penalties	penalty	NOUN
american_scientific_journal-1593	299	3	and	and	CCONJ
american_scientific_journal-1593	299	4	effective	effective	ADJ
american_scientific_journal-1593	299	5	enforcement	enforcement	NOUN
american_scientific_journal-1593	299	6	the	the	DET
american_scientific_journal-1593	299	7	other	other	ADJ
american_scientific_journal-1593	299	8	important	important	ADJ
american_scientific_journal-1593	299	9	essential	essential	ADJ
american_scientific_journal-1593	299	10	condition	condition	NOUN
american_scientific_journal-1593	299	11	that	that	PRON
american_scientific_journal-1593	299	12	must	must	AUX
american_scientific_journal-1593	299	13	be	be	AUX
american_scientific_journal-1593	299	14	implemented	implement	VERB
american_scientific_journal-1593	299	15	by	by	ADP
american_scientific_journal-1593	299	16	every	every	DET
american_scientific_journal-1593	299	17	tax	tax	NOUN
american_scientific_journal-1593	299	18	system	system	NOUN
american_scientific_journal-1593	299	19	that	that	PRON
american_scientific_journal-1593	299	20	need	need	VERB
american_scientific_journal-1593	299	21	to	to	PART
american_scientific_journal-1593	299	22	apply	apply	VERB
american_scientific_journal-1593	299	23	self	self	NOUN
american_scientific_journal-1593	299	24	assessment	assessment	NOUN
american_scientific_journal-1593	299	25	properly	properly	ADV
american_scientific_journal-1593	299	26	is	be	AUX
american_scientific_journal-1593	299	27	tax	tax	NOUN
american_scientific_journal-1593	299	28	penalties	penalty	NOUN
american_scientific_journal-1593	299	29	and	and	CCONJ
american_scientific_journal-1593	299	30	fines	fine	NOUN
american_scientific_journal-1593	299	31	on	on	ADP
american_scientific_journal-1593	299	32	the	the	DET
american_scientific_journal-1593	299	33	evaders	evader	NOUN
american_scientific_journal-1593	299	34	and	and	CCONJ
american_scientific_journal-1593	299	35	effective	effective	ADJ
american_scientific_journal-1593	299	36	tax	tax	NOUN
american_scientific_journal-1593	299	37	collection	collection	NOUN
american_scientific_journal-1593	299	38	enforcement	enforcement	NOUN
american_scientific_journal-1593	299	39	by	by	ADP
american_scientific_journal-1593	299	40	the	the	DET
american_scientific_journal-1593	299	41	tax	tax	NOUN
american_scientific_journal-1593	299	42	authority	authority	NOUN
american_scientific_journal-1593	299	43	.	.	PUNCT
american_scientific_journal-1593	300	1	to	to	PART
american_scientific_journal-1593	300	2	assess	assess	VERB
american_scientific_journal-1593	300	3	the	the	DET
american_scientific_journal-1593	300	4	proper	proper	ADJ
american_scientific_journal-1593	300	5	implementation	implementation	NOUN
american_scientific_journal-1593	300	6	of	of	ADP
american_scientific_journal-1593	300	7	this	this	DET
american_scientific_journal-1593	300	8	essential	essential	ADJ
american_scientific_journal-1593	300	9	condition	condition	NOUN
american_scientific_journal-1593	300	10	of	of	ADP
american_scientific_journal-1593	300	11	self	self	NOUN
american_scientific_journal-1593	300	12	assessment	assessment	NOUN
american_scientific_journal-1593	300	13	among	among	ADP
american_scientific_journal-1593	300	14	the	the	DET
american_scientific_journal-1593	300	15	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	300	16	of	of	ADP
american_scientific_journal-1593	300	17	wolaita	wolaita	PROPN
american_scientific_journal-1593	300	18	zone	zone	NOUN
american_scientific_journal-1593	300	19	,	,	PUNCT
american_scientific_journal-1593	300	20	some	some	DET
american_scientific_journal-1593	300	21	close	close	ADJ
american_scientific_journal-1593	300	22	ended	ended	ADJ
american_scientific_journal-1593	300	23	questions	question	NOUN
american_scientific_journal-1593	300	24	were	be	AUX
american_scientific_journal-1593	300	25	addressed	address	VERB
american_scientific_journal-1593	300	26	to	to	ADP
american_scientific_journal-1593	300	27	them	they	PRON
american_scientific_journal-1593	300	28	.	.	PUNCT
american_scientific_journal-1593	301	1	the	the	DET
american_scientific_journal-1593	301	2	following	follow	VERB
american_scientific_journal-1593	301	3	table	table	NOUN
american_scientific_journal-1593	301	4	summarizes	summarize	VERB
american_scientific_journal-1593	301	5	the	the	DET
american_scientific_journal-1593	301	6	responses	response	NOUN
american_scientific_journal-1593	301	7	obtained	obtain	VERB
american_scientific_journal-1593	301	8	from	from	ADP
american_scientific_journal-1593	301	9	the	the	DET
american_scientific_journal-1593	301	10	respondents	respondent	NOUN
american_scientific_journal-1593	301	11	.	.	PUNCT
american_scientific_journal-1593	302	1	table	table	NOUN
american_scientific_journal-1593	302	2	6	6	NUM
american_scientific_journal-1593	302	3	:	:	PUNCT
american_scientific_journal-1593	302	4	tax	tax	NOUN
american_scientific_journal-1593	302	5	penalties	penalty	NOUN
american_scientific_journal-1593	302	6	and	and	CCONJ
american_scientific_journal-1593	302	7	effective	effective	ADJ
american_scientific_journal-1593	302	8	collection	collection	NOUN
american_scientific_journal-1593	302	9	enforcement	enforcement	NOUN
american_scientific_journal-1593	302	10	no	no	PROPN
american_scientific_journal-1593	302	11	.	.	PUNCT
american_scientific_journal-1593	303	1	question	question	NOUN
american_scientific_journal-1593	303	2	agree	agree	VERB
american_scientific_journal-1593	303	3	i	i	PRON
american_scientific_journal-1593	303	4	do	do	AUX
american_scientific_journal-1593	303	5	n't	not	PART
american_scientific_journal-1593	303	6	know	know	VERB
american_scientific_journal-1593	303	7	disagree	disagree	VERB
american_scientific_journal-1593	303	8	1	1	NUM
american_scientific_journal-1593	303	9	the	the	DET
american_scientific_journal-1593	303	10	tax	tax	NOUN
american_scientific_journal-1593	303	11	authority	authority	NOUN
american_scientific_journal-1593	303	12	could	could	AUX
american_scientific_journal-1593	303	13	relieve	relieve	VERB
american_scientific_journal-1593	303	14	me	i	PRON
american_scientific_journal-1593	303	15	of	of	ADP
american_scientific_journal-1593	303	16	penalty	penalty	NOUN
american_scientific_journal-1593	303	17	in	in	ADP
american_scientific_journal-1593	303	18	case	case	NOUN
american_scientific_journal-1593	303	19	i	i	PRON
american_scientific_journal-1593	303	20	am	be	AUX
american_scientific_journal-1593	303	21	found	find	VERB
american_scientific_journal-1593	303	22	to	to	PART
american_scientific_journal-1593	303	23	have	have	AUX
american_scientific_journal-1593	303	24	evaded	evade	VERB
american_scientific_journal-1593	303	25	tax	tax	NOUN
american_scientific_journal-1593	303	26	liability	liability	NOUN
american_scientific_journal-1593	303	27	108(43.2	108(43.2	NUM
american_scientific_journal-1593	303	28	%	%	NOUN
american_scientific_journal-1593	303	29	)	)	PUNCT
american_scientific_journal-1593	303	30	60(24	60(24	NUM
american_scientific_journal-1593	303	31	%	%	NOUN
american_scientific_journal-1593	303	32	)	)	PUNCT
american_scientific_journal-1593	303	33	82(32.8	82(32.8	NOUN
american_scientific_journal-1593	303	34	%	%	NOUN
american_scientific_journal-1593	303	35	)	)	PUNCT
american_scientific_journal-1593	303	36	2	2	NUM
american_scientific_journal-1593	304	1	i	i	PRON
american_scientific_journal-1593	304	2	do	do	AUX
american_scientific_journal-1593	304	3	not	not	PART
american_scientific_journal-1593	304	4	submit	submit	VERB
american_scientific_journal-1593	304	5	the	the	DET
american_scientific_journal-1593	304	6	true	true	ADJ
american_scientific_journal-1593	304	7	income	income	NOUN
american_scientific_journal-1593	304	8	report	report	NOUN
american_scientific_journal-1593	304	9	to	to	ADP
american_scientific_journal-1593	304	10	the	the	DET
american_scientific_journal-1593	304	11	tax	tax	NOUN
american_scientific_journal-1593	304	12	authority	authority	NOUN
american_scientific_journal-1593	304	13	since	since	SCONJ
american_scientific_journal-1593	304	14	i	i	PRON
american_scientific_journal-1593	304	15	believe	believe	VERB
american_scientific_journal-1593	304	16	that	that	SCONJ
american_scientific_journal-1593	304	17	the	the	DET
american_scientific_journal-1593	304	18	authority	authority	NOUN
american_scientific_journal-1593	304	19	has	have	VERB
american_scientific_journal-1593	304	20	limitation	limitation	NOUN
american_scientific_journal-1593	304	21	to	to	PART
american_scientific_journal-1593	304	22	audit	audit	VERB
american_scientific_journal-1593	304	23	reports	report	NOUN
american_scientific_journal-1593	304	24	95(38	95(38	NUM
american_scientific_journal-1593	304	25	%	%	NOUN
american_scientific_journal-1593	304	26	)	)	PUNCT
american_scientific_journal-1593	305	1	63(25	63(25	NUM
american_scientific_journal-1593	305	2	%	%	NOUN
american_scientific_journal-1593	305	3	)	)	PUNCT
american_scientific_journal-1593	305	4	92(36.8	92(36.8	NUM
american_scientific_journal-1593	305	5	%	%	NOUN
american_scientific_journal-1593	305	6	)	)	PUNCT
american_scientific_journal-1593	305	7	3	3	NUM
american_scientific_journal-1593	306	1	the	the	DET
american_scientific_journal-1593	306	2	penalty	penalty	NOUN
american_scientific_journal-1593	306	3	i	i	PRON
american_scientific_journal-1593	306	4	suffer	suffer	VERB
american_scientific_journal-1593	306	5	because	because	SCONJ
american_scientific_journal-1593	306	6	of	of	ADP
american_scientific_journal-1593	306	7	failure	failure	NOUN
american_scientific_journal-1593	306	8	is	be	AUX
american_scientific_journal-1593	306	9	less	less	ADJ
american_scientific_journal-1593	306	10	than	than	ADP
american_scientific_journal-1593	306	11	the	the	DET
american_scientific_journal-1593	306	12	loss	loss	NOUN
american_scientific_journal-1593	306	13	i	i	PRON
american_scientific_journal-1593	306	14	incur	incur	VERB
american_scientific_journal-1593	306	15	by	by	ADP
american_scientific_journal-1593	306	16	paying	pay	VERB
american_scientific_journal-1593	306	17	the	the	DET
american_scientific_journal-1593	306	18	exact	exact	ADJ
american_scientific_journal-1593	306	19	tax	tax	NOUN
american_scientific_journal-1593	306	20	liability	liability	NOUN
american_scientific_journal-1593	306	21	87(34.8	87(34.8	NUM
american_scientific_journal-1593	306	22	%	%	NOUN
american_scientific_journal-1593	306	23	)	)	PUNCT
american_scientific_journal-1593	306	24	58(23.2	58(23.2	NUM
american_scientific_journal-1593	306	25	%	%	NOUN
american_scientific_journal-1593	306	26	)	)	PUNCT
american_scientific_journal-1593	306	27	105(42	105(42	NUM
american_scientific_journal-1593	306	28	%	%	NOUN
american_scientific_journal-1593	306	29	)	)	PUNCT
american_scientific_journal-1593	306	30	4	4	NUM
american_scientific_journal-1593	306	31	i	i	PRON
american_scientific_journal-1593	306	32	may	may	AUX
american_scientific_journal-1593	306	33	face	face	VERB
american_scientific_journal-1593	306	34	severe	severe	ADJ
american_scientific_journal-1593	306	35	penalty	penalty	NOUN
american_scientific_journal-1593	306	36	if	if	SCONJ
american_scientific_journal-1593	306	37	i	i	PRON
american_scientific_journal-1593	306	38	evade	evade	VERB
american_scientific_journal-1593	306	39	my	my	PRON
american_scientific_journal-1593	306	40	tax	tax	NOUN
american_scientific_journal-1593	306	41	liability	liability	NOUN
american_scientific_journal-1593	306	42	135(54	135(54	NUM
american_scientific_journal-1593	306	43	%	%	NOUN
american_scientific_journal-1593	306	44	)	)	PUNCT
american_scientific_journal-1593	306	45	45(18	45(18	NUM
american_scientific_journal-1593	306	46	%	%	NOUN
american_scientific_journal-1593	306	47	)	)	PUNCT
american_scientific_journal-1593	306	48	70(28	70(28	NUM
american_scientific_journal-1593	306	49	%	%	NOUN
american_scientific_journal-1593	306	50	)	)	PUNCT
american_scientific_journal-1593	306	51	5	5	NUM
american_scientific_journal-1593	306	52	most	most	ADJ
american_scientific_journal-1593	306	53	people	people	NOUN
american_scientific_journal-1593	306	54	who	who	PRON
american_scientific_journal-1593	306	55	refused	refuse	VERB
american_scientific_journal-1593	306	56	to	to	PART
american_scientific_journal-1593	306	57	comply	comply	VERB
american_scientific_journal-1593	306	58	with	with	ADP
american_scientific_journal-1593	306	59	their	their	PRON
american_scientific_journal-1593	306	60	tax	tax	NOUN
american_scientific_journal-1593	306	61	duty	duty	NOUN
american_scientific_journal-1593	306	62	did	do	AUX
american_scientific_journal-1593	306	63	n't	not	PART
american_scientific_journal-1593	306	64	face	face	VERB
american_scientific_journal-1593	306	65	any	any	DET
american_scientific_journal-1593	306	66	penalty	penalty	NOUN
american_scientific_journal-1593	306	67	.	.	PUNCT
american_scientific_journal-1593	307	1	103(41.2	103(41.2	NUM
american_scientific_journal-1593	307	2	%	%	NOUN
american_scientific_journal-1593	307	3	)	)	PUNCT
american_scientific_journal-1593	307	4	48(19.2	48(19.2	NOUN
american_scientific_journal-1593	307	5	%	%	NOUN
american_scientific_journal-1593	307	6	)	)	PUNCT
american_scientific_journal-1593	307	7	99(39.6	99(39.6	NUM
american_scientific_journal-1593	307	8	%	%	NOUN
american_scientific_journal-1593	307	9	)	)	PUNCT
american_scientific_journal-1593	307	10	as	as	SCONJ
american_scientific_journal-1593	307	11	it	it	PRON
american_scientific_journal-1593	307	12	can	can	AUX
american_scientific_journal-1593	307	13	be	be	AUX
american_scientific_journal-1593	307	14	understood	understand	VERB
american_scientific_journal-1593	307	15	from	from	ADP
american_scientific_journal-1593	307	16	the	the	DET
american_scientific_journal-1593	307	17	above	above	ADJ
american_scientific_journal-1593	307	18	table	table	NOUN
american_scientific_journal-1593	307	19	,	,	PUNCT
american_scientific_journal-1593	307	20	tax	tax	NOUN
american_scientific_journal-1593	307	21	penalty	penalty	NOUN
american_scientific_journal-1593	307	22	and	and	CCONJ
american_scientific_journal-1593	307	23	enforcement	enforcement	NOUN
american_scientific_journal-1593	307	24	in	in	ADP
american_scientific_journal-1593	307	25	wolaita	wolaita	PROPN
american_scientific_journal-1593	307	26	zone	zone	NOUN
american_scientific_journal-1593	307	27	is	be	AUX
american_scientific_journal-1593	307	28	somewhat	somewhat	ADV
american_scientific_journal-1593	307	29	good	good	ADJ
american_scientific_journal-1593	307	30	but	but	CCONJ
american_scientific_journal-1593	307	31	not	not	PART
american_scientific_journal-1593	307	32	satisfactory	satisfactory	ADJ
american_scientific_journal-1593	307	33	.	.	PUNCT
american_scientific_journal-1593	308	1	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	308	2	will	will	AUX
american_scientific_journal-1593	308	3	fulfill	fulfill	VERB
american_scientific_journal-1593	308	4	their	their	PRON
american_scientific_journal-1593	308	5	tax	tax	NOUN
american_scientific_journal-1593	308	6	obligations	obligation	NOUN
american_scientific_journal-1593	308	7	honestly	honestly	ADV
american_scientific_journal-1593	308	8	if	if	SCONJ
american_scientific_journal-1593	308	9	they	they	PRON
american_scientific_journal-1593	308	10	have	have	VERB
american_scientific_journal-1593	308	11	a	a	DET
american_scientific_journal-1593	308	12	firm	firm	ADJ
american_scientific_journal-1593	308	13	belief	belief	NOUN
american_scientific_journal-1593	308	14	on	on	ADP
american_scientific_journal-1593	308	15	the	the	DET
american_scientific_journal-1593	308	16	consequences	consequence	NOUN
american_scientific_journal-1593	308	17	of	of	ADP
american_scientific_journal-1593	308	18	their	their	PRON
american_scientific_journal-1593	308	19	failure	failure	NOUN
american_scientific_journal-1593	308	20	.	.	PUNCT
american_scientific_journal-1593	309	1	they	they	PRON
american_scientific_journal-1593	309	2	will	will	AUX
american_scientific_journal-1593	309	3	comply	comply	VERB
american_scientific_journal-1593	309	4	with	with	ADP
american_scientific_journal-1593	309	5	their	their	PRON
american_scientific_journal-1593	309	6	duty	duty	NOUN
american_scientific_journal-1593	309	7	if	if	SCONJ
american_scientific_journal-1593	309	8	they	they	PRON
american_scientific_journal-1593	309	9	are	be	AUX
american_scientific_journal-1593	309	10	sure	sure	ADJ
american_scientific_journal-1593	309	11	about	about	ADP
american_scientific_journal-1593	309	12	what	what	PRON
american_scientific_journal-1593	309	13	is	be	AUX
american_scientific_journal-1593	309	14	going	go	VERB
american_scientific_journal-1593	309	15	to	to	PART
american_scientific_journal-1593	309	16	happen	happen	VERB
american_scientific_journal-1593	309	17	on	on	ADP
american_scientific_journal-1593	309	18	their	their	PRON
american_scientific_journal-1593	309	19	failure	failure	NOUN
american_scientific_journal-1593	309	20	.	.	PUNCT
american_scientific_journal-1593	310	1	from	from	ADP
american_scientific_journal-1593	310	2	the	the	DET
american_scientific_journal-1593	310	3	responses	response	NOUN
american_scientific_journal-1593	310	4	,	,	PUNCT
american_scientific_journal-1593	310	5	it	it	PRON
american_scientific_journal-1593	310	6	is	be	AUX
american_scientific_journal-1593	310	7	clear	clear	ADJ
american_scientific_journal-1593	310	8	that	that	SCONJ
american_scientific_journal-1593	310	9	the	the	DET
american_scientific_journal-1593	310	10	tax	tax	NOUN
american_scientific_journal-1593	310	11	authority	authority	NOUN
american_scientific_journal-1593	310	12	penalize	penalize	VERB
american_scientific_journal-1593	310	13	some	some	DET
american_scientific_journal-1593	310	14	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	310	15	occasionally	occasionally	ADV
american_scientific_journal-1593	310	16	but	but	CCONJ
american_scientific_journal-1593	310	17	not	not	PART
american_scientific_journal-1593	310	18	regularly	regularly	ADV
american_scientific_journal-1593	310	19	.	.	PUNCT
american_scientific_journal-1593	311	1	this	this	PRON
american_scientific_journal-1593	311	2	may	may	AUX
american_scientific_journal-1593	311	3	open	open	VERB
american_scientific_journal-1593	311	4	a	a	DET
american_scientific_journal-1593	311	5	door	door	NOUN
american_scientific_journal-1593	311	6	for	for	SCONJ
american_scientific_journal-1593	311	7	fraudulent	fraudulent	ADJ
american_scientific_journal-1593	311	8	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	311	9	to	to	PART
american_scientific_journal-1593	311	10	believe	believe	VERB
american_scientific_journal-1593	311	11	that	that	SCONJ
american_scientific_journal-1593	311	12	enforcement	enforcement	NOUN
american_scientific_journal-1593	311	13	is	be	AUX
american_scientific_journal-1593	311	14	weak	weak	ADJ
american_scientific_journal-1593	311	15	and	and	CCONJ
american_scientific_journal-1593	311	16	evasion	evasion	NOUN
american_scientific_journal-1593	311	17	is	be	AUX
american_scientific_journal-1593	311	18	possible	possible	ADJ
american_scientific_journal-1593	311	19	and	and	CCONJ
american_scientific_journal-1593	311	20	safe	safe	ADJ
american_scientific_journal-1593	311	21	.	.	PUNCT
american_scientific_journal-1593	312	1	according	accord	VERB
american_scientific_journal-1593	312	2	to	to	ADP
american_scientific_journal-1593	312	3	the	the	DET
american_scientific_journal-1593	312	4	data	datum	NOUN
american_scientific_journal-1593	312	5	43	43	NUM
american_scientific_journal-1593	312	6	%	%	NOUN
american_scientific_journal-1593	312	7	of	of	ADP
american_scientific_journal-1593	312	8	the	the	DET
american_scientific_journal-1593	312	9	respondents	respondent	NOUN
american_scientific_journal-1593	312	10	believe	believe	VERB
american_scientific_journal-1593	312	11	that	that	SCONJ
american_scientific_journal-1593	312	12	they	they	PRON
american_scientific_journal-1593	312	13	might	might	AUX
american_scientific_journal-1593	312	14	be	be	AUX
american_scientific_journal-1593	312	15	relieved	relieve	VERB
american_scientific_journal-1593	312	16	off	off	ADP
american_scientific_journal-1593	312	17	any	any	DET
american_scientific_journal-1593	312	18	penalty	penalty	NOUN
american_scientific_journal-1593	312	19	in	in	ADP
american_scientific_journal-1593	312	20	case	case	NOUN
american_scientific_journal-1593	312	21	they	they	PRON
american_scientific_journal-1593	312	22	are	be	AUX
american_scientific_journal-1593	312	23	found	find	VERB
american_scientific_journal-1593	312	24	by	by	ADP
american_scientific_journal-1593	312	25	the	the	DET
american_scientific_journal-1593	312	26	tax	tax	NOUN
american_scientific_journal-1593	312	27	authority	authority	NOUN
american_scientific_journal-1593	312	28	to	to	PART
american_scientific_journal-1593	312	29	have	have	AUX
american_scientific_journal-1593	312	30	evaded	evade	VERB
american_scientific_journal-1593	312	31	their	their	PRON
american_scientific_journal-1593	312	32	tax	tax	NOUN
american_scientific_journal-1593	312	33	obligations	obligation	NOUN
american_scientific_journal-1593	312	34	while	while	SCONJ
american_scientific_journal-1593	312	35	32	32	NUM
american_scientific_journal-1593	312	36	%	%	NOUN
american_scientific_journal-1593	312	37	them	they	PRON
american_scientific_journal-1593	312	38	contend	contend	VERB
american_scientific_journal-1593	312	39	american	american	PROPN
american_scientific_journal-1593	312	40	scientific	scientific	ADJ
american_scientific_journal-1593	312	41	research	research	PROPN
american_scientific_journal-1593	312	42	journal	journal	NOUN
american_scientific_journal-1593	312	43	for	for	ADP
american_scientific_journal-1593	312	44	engineering	engineering	NOUN
american_scientific_journal-1593	312	45	,	,	PUNCT
american_scientific_journal-1593	312	46	technology	technology	NOUN
american_scientific_journal-1593	312	47	,	,	PUNCT
american_scientific_journal-1593	312	48	and	and	CCONJ
american_scientific_journal-1593	312	49	sciences	science	NOUN
american_scientific_journal-1593	312	50	(	(	PUNCT
american_scientific_journal-1593	312	51	asrjets	asrjet	NOUN
american_scientific_journal-1593	312	52	)	)	PUNCT
american_scientific_journal-1593	312	53	(	(	PUNCT
american_scientific_journal-1593	312	54	2016	2016	NUM
american_scientific_journal-1593	312	55	)	)	PUNCT
american_scientific_journal-1593	312	56	volume	volume	NOUN
american_scientific_journal-1593	312	57	20	20	NUM
american_scientific_journal-1593	312	58	,	,	PUNCT
american_scientific_journal-1593	312	59	no	no	DET
american_scientific_journal-1593	312	60	1	1	NUM
american_scientific_journal-1593	312	61	,	,	PUNCT
american_scientific_journal-1593	312	62	pp	pp	ADV
american_scientific_journal-1593	312	63	78	78	NUM
american_scientific_journal-1593	312	64	-	-	SYM
american_scientific_journal-1593	312	65	103	103	NUM
american_scientific_journal-1593	312	66	94	94	NUM
american_scientific_journal-1593	312	67	that	that	SCONJ
american_scientific_journal-1593	312	68	they	they	PRON
american_scientific_journal-1593	312	69	may	may	AUX
american_scientific_journal-1593	312	70	face	face	VERB
american_scientific_journal-1593	312	71	liability	liability	NOUN
american_scientific_journal-1593	312	72	upon	upon	SCONJ
american_scientific_journal-1593	312	73	failure	failure	NOUN
american_scientific_journal-1593	312	74	to	to	PART
american_scientific_journal-1593	312	75	comply	comply	VERB
american_scientific_journal-1593	312	76	with	with	ADP
american_scientific_journal-1593	312	77	their	their	PRON
american_scientific_journal-1593	312	78	tax	tax	NOUN
american_scientific_journal-1593	312	79	obligation	obligation	NOUN
american_scientific_journal-1593	312	80	.	.	PUNCT
american_scientific_journal-1593	313	1	on	on	ADP
american_scientific_journal-1593	313	2	the	the	DET
american_scientific_journal-1593	313	3	other	other	ADJ
american_scientific_journal-1593	313	4	hand	hand	NOUN
american_scientific_journal-1593	313	5	38	38	NUM
american_scientific_journal-1593	313	6	%	%	NOUN
american_scientific_journal-1593	313	7	of	of	ADP
american_scientific_journal-1593	313	8	the	the	DET
american_scientific_journal-1593	313	9	respondents	respondent	NOUN
american_scientific_journal-1593	313	10	believe	believe	VERB
american_scientific_journal-1593	313	11	that	that	SCONJ
american_scientific_journal-1593	313	12	submitting	submit	VERB
american_scientific_journal-1593	313	13	true	true	ADJ
american_scientific_journal-1593	313	14	or	or	CCONJ
american_scientific_journal-1593	313	15	fake	fake	ADJ
american_scientific_journal-1593	313	16	financial	financial	ADJ
american_scientific_journal-1593	313	17	report	report	NOUN
american_scientific_journal-1593	313	18	does	do	AUX
american_scientific_journal-1593	313	19	n't	not	PART
american_scientific_journal-1593	313	20	make	make	VERB
american_scientific_journal-1593	313	21	any	any	DET
american_scientific_journal-1593	313	22	difference	difference	NOUN
american_scientific_journal-1593	313	23	since	since	SCONJ
american_scientific_journal-1593	313	24	the	the	DET
american_scientific_journal-1593	313	25	tax	tax	NOUN
american_scientific_journal-1593	313	26	authority	authority	NOUN
american_scientific_journal-1593	313	27	has	have	VERB
american_scientific_journal-1593	313	28	weaknesses	weakness	NOUN
american_scientific_journal-1593	313	29	in	in	ADP
american_scientific_journal-1593	313	30	inspecting	inspect	VERB
american_scientific_journal-1593	313	31	and	and	CCONJ
american_scientific_journal-1593	313	32	auditing	audit	VERB
american_scientific_journal-1593	313	33	financial	financial	ADJ
american_scientific_journal-1593	313	34	documents	document	NOUN
american_scientific_journal-1593	313	35	properly	properly	ADV
american_scientific_journal-1593	313	36	.	.	PUNCT
american_scientific_journal-1593	314	1	about	about	ADV
american_scientific_journal-1593	314	2	36	36	NUM
american_scientific_journal-1593	314	3	%	%	NOUN
american_scientific_journal-1593	314	4	of	of	ADP
american_scientific_journal-1593	314	5	the	the	DET
american_scientific_journal-1593	314	6	respondents	respondent	NOUN
american_scientific_journal-1593	314	7	do	do	AUX
american_scientific_journal-1593	314	8	not	not	PART
american_scientific_journal-1593	314	9	agree	agree	VERB
american_scientific_journal-1593	314	10	as	as	SCONJ
american_scientific_journal-1593	314	11	they	they	PRON
american_scientific_journal-1593	314	12	believe	believe	VERB
american_scientific_journal-1593	314	13	that	that	SCONJ
american_scientific_journal-1593	314	14	the	the	DET
american_scientific_journal-1593	314	15	authority	authority	NOUN
american_scientific_journal-1593	314	16	could	could	AUX
american_scientific_journal-1593	314	17	inspect	inspect	VERB
american_scientific_journal-1593	314	18	and	and	CCONJ
american_scientific_journal-1593	314	19	audit	audit	VERB
american_scientific_journal-1593	314	20	them	they	PRON
american_scientific_journal-1593	314	21	fake	fake	ADJ
american_scientific_journal-1593	314	22	financial	financial	ADJ
american_scientific_journal-1593	314	23	report	report	NOUN
american_scientific_journal-1593	314	24	will	will	AUX
american_scientific_journal-1593	314	25	make	make	VERB
american_scientific_journal-1593	314	26	them	they	PRON
american_scientific_journal-1593	314	27	responsible	responsible	ADJ
american_scientific_journal-1593	314	28	.	.	PUNCT
american_scientific_journal-1593	315	1	for	for	ADP
american_scientific_journal-1593	315	2	the	the	DET
american_scientific_journal-1593	315	3	question	question	NOUN
american_scientific_journal-1593	315	4	whether	whether	SCONJ
american_scientific_journal-1593	315	5	or	or	CCONJ
american_scientific_journal-1593	315	6	not	not	PART
american_scientific_journal-1593	315	7	the	the	DET
american_scientific_journal-1593	315	8	tax	tax	NOUN
american_scientific_journal-1593	315	9	penalty	penalty	NOUN
american_scientific_journal-1593	315	10	they	they	PRON
american_scientific_journal-1593	315	11	suffer	suffer	VERB
american_scientific_journal-1593	315	12	is	be	AUX
american_scientific_journal-1593	315	13	less	less	ADJ
american_scientific_journal-1593	315	14	than	than	ADP
american_scientific_journal-1593	315	15	the	the	DET
american_scientific_journal-1593	315	16	amount	amount	NOUN
american_scientific_journal-1593	315	17	of	of	ADP
american_scientific_journal-1593	315	18	tax	tax	NOUN
american_scientific_journal-1593	315	19	liability	liability	NOUN
american_scientific_journal-1593	315	20	,	,	PUNCT
american_scientific_journal-1593	315	21	34	34	NUM
american_scientific_journal-1593	315	22	%	%	NOUN
american_scientific_journal-1593	315	23	of	of	ADP
american_scientific_journal-1593	315	24	them	they	PRON
american_scientific_journal-1593	315	25	agreed	agree	VERB
american_scientific_journal-1593	315	26	while	while	SCONJ
american_scientific_journal-1593	315	27	42	42	NUM
american_scientific_journal-1593	315	28	%	%	NOUN
american_scientific_journal-1593	315	29	of	of	ADP
american_scientific_journal-1593	315	30	them	they	PRON
american_scientific_journal-1593	315	31	disagree	disagree	VERB
american_scientific_journal-1593	315	32	with	with	ADP
american_scientific_journal-1593	315	33	this	this	DET
american_scientific_journal-1593	315	34	checklist	checklist	NOUN
american_scientific_journal-1593	315	35	.	.	PUNCT
american_scientific_journal-1593	316	1	this	this	PRON
american_scientific_journal-1593	316	2	shows	show	VERB
american_scientific_journal-1593	316	3	that	that	SCONJ
american_scientific_journal-1593	316	4	the	the	DET
american_scientific_journal-1593	316	5	amount	amount	NOUN
american_scientific_journal-1593	316	6	of	of	ADP
american_scientific_journal-1593	316	7	penalty	penalty	NOUN
american_scientific_journal-1593	316	8	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	316	9	face	face	VERB
american_scientific_journal-1593	316	10	is	be	AUX
american_scientific_journal-1593	316	11	huge	huge	ADJ
american_scientific_journal-1593	316	12	as	as	SCONJ
american_scientific_journal-1593	316	13	compared	compare	VERB
american_scientific_journal-1593	316	14	to	to	ADP
american_scientific_journal-1593	316	15	their	their	PRON
american_scientific_journal-1593	316	16	tax	tax	NOUN
american_scientific_journal-1593	316	17	obligation	obligation	NOUN
american_scientific_journal-1593	316	18	which	which	PRON
american_scientific_journal-1593	316	19	may	may	AUX
american_scientific_journal-1593	316	20	force	force	VERB
american_scientific_journal-1593	316	21	them	they	PRON
american_scientific_journal-1593	316	22	to	to	PART
american_scientific_journal-1593	316	23	comply	comply	VERB
american_scientific_journal-1593	316	24	with	with	ADP
american_scientific_journal-1593	316	25	their	their	PRON
american_scientific_journal-1593	316	26	duty	duty	NOUN
american_scientific_journal-1593	316	27	if	if	SCONJ
american_scientific_journal-1593	316	28	it	it	PRON
american_scientific_journal-1593	316	29	is	be	AUX
american_scientific_journal-1593	316	30	effectively	effectively	ADV
american_scientific_journal-1593	316	31	enforced	enforce	VERB
american_scientific_journal-1593	316	32	.	.	PUNCT
american_scientific_journal-1593	317	1	about	about	ADV
american_scientific_journal-1593	317	2	54	54	NUM
american_scientific_journal-1593	317	3	%	%	NOUN
american_scientific_journal-1593	317	4	of	of	ADP
american_scientific_journal-1593	317	5	our	our	PRON
american_scientific_journal-1593	317	6	respondents	respondent	NOUN
american_scientific_journal-1593	317	7	fear	fear	VERB
american_scientific_journal-1593	317	8	that	that	SCONJ
american_scientific_journal-1593	317	9	they	they	PRON
american_scientific_journal-1593	317	10	may	may	AUX
american_scientific_journal-1593	317	11	incur	incur	VERB
american_scientific_journal-1593	317	12	sever	sever	VERB
american_scientific_journal-1593	317	13	penalty	penalty	NOUN
american_scientific_journal-1593	317	14	if	if	SCONJ
american_scientific_journal-1593	317	15	they	they	PRON
american_scientific_journal-1593	317	16	evade	evade	VERB
american_scientific_journal-1593	317	17	their	their	PRON
american_scientific_journal-1593	317	18	tax	tax	NOUN
american_scientific_journal-1593	317	19	obligation	obligation	NOUN
american_scientific_journal-1593	317	20	while	while	SCONJ
american_scientific_journal-1593	317	21	only	only	ADV
american_scientific_journal-1593	317	22	28	28	NUM
american_scientific_journal-1593	317	23	%	%	NOUN
american_scientific_journal-1593	317	24	of	of	ADP
american_scientific_journal-1593	317	25	them	they	PRON
american_scientific_journal-1593	317	26	do	do	AUX
american_scientific_journal-1593	317	27	not	not	PART
american_scientific_journal-1593	317	28	expect	expect	VERB
american_scientific_journal-1593	317	29	sever	sever	VERB
american_scientific_journal-1593	317	30	penalty	penalty	NOUN
american_scientific_journal-1593	317	31	after	after	ADP
american_scientific_journal-1593	317	32	tax	tax	NOUN
american_scientific_journal-1593	317	33	evasion	evasion	NOUN
american_scientific_journal-1593	317	34	.	.	PUNCT
american_scientific_journal-1593	318	1	for	for	ADP
american_scientific_journal-1593	318	2	the	the	DET
american_scientific_journal-1593	318	3	question	question	NOUN
american_scientific_journal-1593	318	4	whether	whether	SCONJ
american_scientific_journal-1593	318	5	or	or	CCONJ
american_scientific_journal-1593	318	6	not	not	PART
american_scientific_journal-1593	318	7	most	most	ADJ
american_scientific_journal-1593	318	8	people	people	NOUN
american_scientific_journal-1593	318	9	face	face	VERB
american_scientific_journal-1593	318	10	penalty	penalty	NOUN
american_scientific_journal-1593	318	11	for	for	ADP
american_scientific_journal-1593	318	12	tax	tax	NOUN
american_scientific_journal-1593	318	13	fraud	fraud	NOUN
american_scientific_journal-1593	318	14	41	41	NUM
american_scientific_journal-1593	318	15	%	%	NOUN
american_scientific_journal-1593	318	16	of	of	ADP
american_scientific_journal-1593	318	17	respondents	respondent	NOUN
american_scientific_journal-1593	318	18	say	say	VERB
american_scientific_journal-1593	318	19	yes	yes	INTJ
american_scientific_journal-1593	318	20	people	people	NOUN
american_scientific_journal-1593	318	21	are	be	AUX
american_scientific_journal-1593	318	22	liable	liable	ADJ
american_scientific_journal-1593	318	23	and	and	CCONJ
american_scientific_journal-1593	318	24	penalized	penalize	VERB
american_scientific_journal-1593	318	25	whereas	whereas	SCONJ
american_scientific_journal-1593	318	26	39	39	NUM
american_scientific_journal-1593	318	27	%	%	NOUN
american_scientific_journal-1593	318	28	of	of	ADP
american_scientific_journal-1593	318	29	them	they	PRON
american_scientific_journal-1593	318	30	say	say	VERB
american_scientific_journal-1593	318	31	no	no	DET
american_scientific_journal-1593	318	32	people	people	NOUN
american_scientific_journal-1593	318	33	who	who	PRON
american_scientific_journal-1593	318	34	evaded	evade	VERB
american_scientific_journal-1593	318	35	their	their	PRON
american_scientific_journal-1593	318	36	tax	tax	NOUN
american_scientific_journal-1593	318	37	duty	duty	NOUN
american_scientific_journal-1593	318	38	effectively	effectively	ADV
american_scientific_journal-1593	318	39	escape	escape	VERB
american_scientific_journal-1593	318	40	their	their	PRON
american_scientific_journal-1593	318	41	tax	tax	NOUN
american_scientific_journal-1593	318	42	penalty	penalty	NOUN
american_scientific_journal-1593	318	43	.	.	PUNCT
american_scientific_journal-1593	319	1	the	the	DET
american_scientific_journal-1593	319	2	fact	fact	NOUN
american_scientific_journal-1593	319	3	that	that	SCONJ
american_scientific_journal-1593	319	4	the	the	DET
american_scientific_journal-1593	319	5	numbers	number	NOUN
american_scientific_journal-1593	319	6	are	be	AUX
american_scientific_journal-1593	319	7	close	close	ADJ
american_scientific_journal-1593	319	8	shows	show	NOUN
american_scientific_journal-1593	319	9	that	that	SCONJ
american_scientific_journal-1593	319	10	penalty	penalty	NOUN
american_scientific_journal-1593	319	11	and	and	CCONJ
american_scientific_journal-1593	319	12	tax	tax	NOUN
american_scientific_journal-1593	319	13	enforcement	enforcement	NOUN
american_scientific_journal-1593	319	14	in	in	ADP
american_scientific_journal-1593	319	15	wolaita	wolaita	PROPN
american_scientific_journal-1593	319	16	zone	zone	NOUN
american_scientific_journal-1593	319	17	exists	exist	VERB
american_scientific_journal-1593	319	18	to	to	ADP
american_scientific_journal-1593	319	19	some	some	DET
american_scientific_journal-1593	319	20	extent	extent	NOUN
american_scientific_journal-1593	319	21	.	.	PUNCT
american_scientific_journal-1593	320	1	however	however	ADV
american_scientific_journal-1593	320	2	,	,	PUNCT
american_scientific_journal-1593	320	3	much	much	ADJ
american_scientific_journal-1593	320	4	has	have	VERB
american_scientific_journal-1593	320	5	to	to	PART
american_scientific_journal-1593	320	6	be	be	AUX
american_scientific_journal-1593	320	7	done	do	VERB
american_scientific_journal-1593	320	8	to	to	PART
american_scientific_journal-1593	320	9	strengthen	strengthen	VERB
american_scientific_journal-1593	320	10	so	so	SCONJ
american_scientific_journal-1593	320	11	as	as	SCONJ
american_scientific_journal-1593	320	12	to	to	PART
american_scientific_journal-1593	320	13	create	create	VERB
american_scientific_journal-1593	320	14	an	an	DET
american_scientific_journal-1593	320	15	impression	impression	NOUN
american_scientific_journal-1593	320	16	on	on	ADP
american_scientific_journal-1593	320	17	the	the	DET
american_scientific_journal-1593	320	18	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	320	19	that	that	DET
american_scientific_journal-1593	320	20	failure	failure	NOUN
american_scientific_journal-1593	320	21	to	to	PART
american_scientific_journal-1593	320	22	pay	pay	VERB
american_scientific_journal-1593	320	23	and	and	CCONJ
american_scientific_journal-1593	320	24	effective	effective	ADJ
american_scientific_journal-1593	320	25	strong	strong	ADJ
american_scientific_journal-1593	320	26	penalty	penalty	NOUN
american_scientific_journal-1593	320	27	existed	exist	VERB
american_scientific_journal-1593	320	28	so	so	SCONJ
american_scientific_journal-1593	320	29	that	that	SCONJ
american_scientific_journal-1593	320	30	they	they	PRON
american_scientific_journal-1593	320	31	will	will	AUX
american_scientific_journal-1593	320	32	commit	commit	VERB
american_scientific_journal-1593	320	33	their	their	PRON
american_scientific_journal-1593	320	34	duty	duty	NOUN
american_scientific_journal-1593	320	35	.	.	PUNCT
american_scientific_journal-1593	321	1	4.7.regarding	4.7.regarde	VERB
american_scientific_journal-1593	321	2	the	the	DET
american_scientific_journal-1593	321	3	service	service	NOUN
american_scientific_journal-1593	321	4	to	to	ADP
american_scientific_journal-1593	321	5	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	321	6	this	this	PRON
american_scientific_journal-1593	321	7	is	be	AUX
american_scientific_journal-1593	321	8	another	another	DET
american_scientific_journal-1593	321	9	important	important	ADJ
american_scientific_journal-1593	321	10	essential	essential	ADJ
american_scientific_journal-1593	321	11	condition	condition	NOUN
american_scientific_journal-1593	321	12	that	that	PRON
american_scientific_journal-1593	321	13	need	need	VERB
american_scientific_journal-1593	321	14	to	to	PART
american_scientific_journal-1593	321	15	be	be	AUX
american_scientific_journal-1593	321	16	in	in	ADP
american_scientific_journal-1593	321	17	place	place	NOUN
american_scientific_journal-1593	321	18	in	in	ADP
american_scientific_journal-1593	321	19	every	every	DET
american_scientific_journal-1593	321	20	tax	tax	NOUN
american_scientific_journal-1593	321	21	system	system	NOUN
american_scientific_journal-1593	321	22	that	that	PRON
american_scientific_journal-1593	321	23	need	need	VERB
american_scientific_journal-1593	321	24	to	to	PART
american_scientific_journal-1593	321	25	effectively	effectively	ADV
american_scientific_journal-1593	321	26	implement	implement	VERB
american_scientific_journal-1593	321	27	self	self	NOUN
american_scientific_journal-1593	321	28	assessment	assessment	NOUN
american_scientific_journal-1593	321	29	system	system	NOUN
american_scientific_journal-1593	321	30	.	.	PUNCT
american_scientific_journal-1593	322	1	the	the	DET
american_scientific_journal-1593	322	2	following	follow	VERB
american_scientific_journal-1593	322	3	table	table	NOUN
american_scientific_journal-1593	322	4	summarizes	summarize	VERB
american_scientific_journal-1593	322	5	the	the	DET
american_scientific_journal-1593	322	6	responses	response	NOUN
american_scientific_journal-1593	322	7	as	as	SCONJ
american_scientific_journal-1593	322	8	follows	follow	VERB
american_scientific_journal-1593	322	9	.	.	PUNCT
american_scientific_journal-1593	323	1	table	table	NOUN
american_scientific_journal-1593	323	2	7	7	NUM
american_scientific_journal-1593	323	3	:	:	PUNCT
american_scientific_journal-1593	323	4	service	service	NOUN
american_scientific_journal-1593	323	5	to	to	ADP
american_scientific_journal-1593	323	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	323	7	no	no	DET
american_scientific_journal-1593	323	8	items	item	NOUN
american_scientific_journal-1593	323	9	response	response	NOUN
american_scientific_journal-1593	324	1	yes	yes	INTJ
american_scientific_journal-1593	324	2	no	no	DET
american_scientific_journal-1593	324	3	1	1	NUM
american_scientific_journal-1593	324	4	the	the	DET
american_scientific_journal-1593	324	5	tax	tax	NOUN
american_scientific_journal-1593	324	6	collection	collection	NOUN
american_scientific_journal-1593	324	7	system	system	NOUN
american_scientific_journal-1593	324	8	is	be	AUX
american_scientific_journal-1593	324	9	weak	weak	ADJ
american_scientific_journal-1593	324	10	154(61.6	154(61.6	NUM
american_scientific_journal-1593	324	11	%	%	NOUN
american_scientific_journal-1593	324	12	)	)	PUNCT
american_scientific_journal-1593	324	13	96(38.4	96(38.4	NUM
american_scientific_journal-1593	324	14	%	%	NOUN
american_scientific_journal-1593	324	15	)	)	PUNCT
american_scientific_journal-1593	324	16	2	2	NUM
american_scientific_journal-1593	325	1	there	there	PRON
american_scientific_journal-1593	325	2	is	be	VERB
american_scientific_journal-1593	325	3	an	an	DET
american_scientific_journal-1593	325	4	electronic	electronic	ADJ
american_scientific_journal-1593	325	5	payment	payment	NOUN
american_scientific_journal-1593	325	6	system	system	NOUN
american_scientific_journal-1593	325	7	0(%	0(%	NOUN
american_scientific_journal-1593	325	8	)	)	PUNCT
american_scientific_journal-1593	325	9	250(100	250(100	NUM
american_scientific_journal-1593	325	10	%	%	NOUN
american_scientific_journal-1593	325	11	)	)	PUNCT
american_scientific_journal-1593	325	12	3	3	NUM
american_scientific_journal-1593	325	13	i	i	PRON
american_scientific_journal-1593	325	14	am	be	AUX
american_scientific_journal-1593	325	15	exhausted	exhaust	VERB
american_scientific_journal-1593	325	16	of	of	ADP
american_scientific_journal-1593	325	17	much	much	ADJ
american_scientific_journal-1593	325	18	queuing	queue	VERB
american_scientific_journal-1593	325	19	143(57.2	143(57.2	NUM
american_scientific_journal-1593	325	20	%	%	NOUN
american_scientific_journal-1593	325	21	)	)	PUNCT
american_scientific_journal-1593	326	1	112(42.8	112(42.8	NUM
american_scientific_journal-1593	326	2	%	%	NOUN
american_scientific_journal-1593	326	3	)	)	PUNCT
american_scientific_journal-1593	326	4	4	4	NUM
american_scientific_journal-1593	326	5	there	there	PRON
american_scientific_journal-1593	326	6	is	be	VERB
american_scientific_journal-1593	326	7	servant	servant	ADJ
american_scientific_journal-1593	326	8	leadership	leadership	NOUN
american_scientific_journal-1593	326	9	by	by	ADP
american_scientific_journal-1593	326	10	tax	tax	NOUN
american_scientific_journal-1593	326	11	collectors	collector	NOUN
american_scientific_journal-1593	326	12	93(37.2	93(37.2	NOUN
american_scientific_journal-1593	326	13	%	%	NOUN
american_scientific_journal-1593	326	14	)	)	PUNCT
american_scientific_journal-1593	327	1	157(62.8	157(62.8	NUM
american_scientific_journal-1593	327	2	%	%	NOUN
american_scientific_journal-1593	327	3	)	)	PUNCT
american_scientific_journal-1593	327	4	5	5	NUM
american_scientific_journal-1593	327	5	there	there	PRON
american_scientific_journal-1593	327	6	is	be	VERB
american_scientific_journal-1593	327	7	a	a	DET
american_scientific_journal-1593	327	8	good	good	ADJ
american_scientific_journal-1593	327	9	website	website	NOUN
american_scientific_journal-1593	327	10	and	and	CCONJ
american_scientific_journal-1593	327	11	brochure	brochure	NOUN
american_scientific_journal-1593	327	12	to	to	PART
american_scientific_journal-1593	327	13	get	get	VERB
american_scientific_journal-1593	327	14	new	new	ADJ
american_scientific_journal-1593	327	15	laws	law	NOUN
american_scientific_journal-1593	327	16	134(53.6	134(53.6	NUM
american_scientific_journal-1593	327	17	%	%	NOUN
american_scientific_journal-1593	327	18	)	)	PUNCT
american_scientific_journal-1593	328	1	121(46.4	121(46.4	NUM
american_scientific_journal-1593	328	2	%	%	NOUN
american_scientific_journal-1593	328	3	)	)	PUNCT
american_scientific_journal-1593	328	4	6	6	NUM
american_scientific_journal-1593	328	5	there	there	PRON
american_scientific_journal-1593	328	6	are	be	VERB
american_scientific_journal-1593	328	7	seminars	seminar	NOUN
american_scientific_journal-1593	328	8	and	and	CCONJ
american_scientific_journal-1593	328	9	other	other	ADJ
american_scientific_journal-1593	328	10	facilities	facility	NOUN
american_scientific_journal-1593	328	11	to	to	PART
american_scientific_journal-1593	328	12	give	give	VERB
american_scientific_journal-1593	328	13	me	i	PRON
american_scientific_journal-1593	328	14	enough	enough	ADJ
american_scientific_journal-1593	328	15	information	information	NOUN
american_scientific_journal-1593	328	16	about	about	ADP
american_scientific_journal-1593	328	17	my	my	PRON
american_scientific_journal-1593	328	18	tax	tax	NOUN
american_scientific_journal-1593	328	19	duty	duty	NOUN
american_scientific_journal-1593	328	20	112(44.8	112(44.8	NUM
american_scientific_journal-1593	328	21	%	%	NOUN
american_scientific_journal-1593	328	22	)	)	PUNCT
american_scientific_journal-1593	329	1	143(55.2	143(55.2	NUM
american_scientific_journal-1593	329	2	%	%	NOUN
american_scientific_journal-1593	329	3	)	)	PUNCT
american_scientific_journal-1593	329	4	our	our	PRON
american_scientific_journal-1593	329	5	survey	survey	NOUN
american_scientific_journal-1593	329	6	result	result	NOUN
american_scientific_journal-1593	329	7	showed	show	VERB
american_scientific_journal-1593	329	8	that	that	SCONJ
american_scientific_journal-1593	329	9	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	329	10	of	of	ADP
american_scientific_journal-1593	329	11	wolaita	wolaita	PROPN
american_scientific_journal-1593	329	12	zone	zone	NOUN
american_scientific_journal-1593	329	13	feel	feel	VERB
american_scientific_journal-1593	329	14	the	the	DET
american_scientific_journal-1593	329	15	tax	tax	NOUN
american_scientific_journal-1593	329	16	authority	authority	NOUN
american_scientific_journal-1593	329	17	to	to	PART
american_scientific_journal-1593	329	18	be	be	AUX
american_scientific_journal-1593	329	19	weak	weak	ADJ
american_scientific_journal-1593	329	20	in	in	ADP
american_scientific_journal-1593	329	21	its	its	PRON
american_scientific_journal-1593	329	22	administration	administration	NOUN
american_scientific_journal-1593	329	23	and	and	CCONJ
american_scientific_journal-1593	329	24	service	service	NOUN
american_scientific_journal-1593	329	25	delivery	delivery	NOUN
american_scientific_journal-1593	329	26	.	.	PUNCT
american_scientific_journal-1593	330	1	it	it	PRON
american_scientific_journal-1593	330	2	is	be	AUX
american_scientific_journal-1593	330	3	not	not	PART
american_scientific_journal-1593	330	4	well	well	ADV
american_scientific_journal-1593	330	5	-	-	PUNCT
american_scientific_journal-1593	330	6	organized	organize	VERB
american_scientific_journal-1593	330	7	in	in	ADP
american_scientific_journal-1593	330	8	its	its	PRON
american_scientific_journal-1593	330	9	structure	structure	NOUN
american_scientific_journal-1593	330	10	.	.	PUNCT
american_scientific_journal-1593	331	1	the	the	DET
american_scientific_journal-1593	331	2	office	office	NOUN
american_scientific_journal-1593	331	3	lacks	lack	VERB
american_scientific_journal-1593	331	4	both	both	CCONJ
american_scientific_journal-1593	331	5	qualified	qualified	ADJ
american_scientific_journal-1593	331	6	human	human	ADJ
american_scientific_journal-1593	331	7	power	power	NOUN
american_scientific_journal-1593	331	8	and	and	CCONJ
american_scientific_journal-1593	331	9	facilities	facility	NOUN
american_scientific_journal-1593	331	10	such	such	ADJ
american_scientific_journal-1593	331	11	as	as	ADP
american_scientific_journal-1593	331	12	buildings	building	NOUN
american_scientific_journal-1593	331	13	,	,	PUNCT
american_scientific_journal-1593	331	14	furniture	furniture	NOUN
american_scientific_journal-1593	331	15	and	and	CCONJ
american_scientific_journal-1593	331	16	other	other	ADJ
american_scientific_journal-1593	331	17	office	office	NOUN
american_scientific_journal-1593	331	18	equipments	equipment	NOUN
american_scientific_journal-1593	331	19	.	.	PUNCT
american_scientific_journal-1593	332	1	sometimes	sometimes	ADV
american_scientific_journal-1593	332	2	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	332	3	have	have	VERB
american_scientific_journal-1593	332	4	to	to	PART
american_scientific_journal-1593	332	5	come	come	VERB
american_scientific_journal-1593	332	6	repeatedly	repeatedly	ADV
american_scientific_journal-1593	332	7	to	to	ADP
american_scientific_journal-1593	332	8	the	the	DET
american_scientific_journal-1593	332	9	office	office	NOUN
american_scientific_journal-1593	332	10	to	to	PART
american_scientific_journal-1593	332	11	get	get	VERB
american_scientific_journal-1593	332	12	the	the	DET
american_scientific_journal-1593	332	13	service	service	NOUN
american_scientific_journal-1593	332	14	.	.	PUNCT
american_scientific_journal-1593	333	1	tax	tax	NOUN
american_scientific_journal-1593	333	2	audit	audit	NOUN
american_scientific_journal-1593	333	3	personnel	personnel	NOUN
american_scientific_journal-1593	333	4	and	and	CCONJ
american_scientific_journal-1593	333	5	authorities	authority	NOUN
american_scientific_journal-1593	333	6	held	hold	VERB
american_scientific_journal-1593	333	7	repeated	repeat	VERB
american_scientific_journal-1593	333	8	meetings	meeting	NOUN
american_scientific_journal-1593	333	9	during	during	ADP
american_scientific_journal-1593	333	10	working	work	VERB
american_scientific_journal-1593	333	11	hours	hour	NOUN
american_scientific_journal-1593	333	12	.	.	PUNCT
american_scientific_journal-1593	334	1	american	american	ADJ
american_scientific_journal-1593	334	2	scientific	scientific	ADJ
american_scientific_journal-1593	334	3	research	research	PROPN
american_scientific_journal-1593	334	4	journal	journal	NOUN
american_scientific_journal-1593	334	5	for	for	ADP
american_scientific_journal-1593	334	6	engineering	engineering	NOUN
american_scientific_journal-1593	334	7	,	,	PUNCT
american_scientific_journal-1593	334	8	technology	technology	NOUN
american_scientific_journal-1593	334	9	,	,	PUNCT
american_scientific_journal-1593	334	10	and	and	CCONJ
american_scientific_journal-1593	334	11	sciences	science	NOUN
american_scientific_journal-1593	334	12	(	(	PUNCT
american_scientific_journal-1593	334	13	asrjets	asrjet	NOUN
american_scientific_journal-1593	334	14	)	)	PUNCT
american_scientific_journal-1593	334	15	(	(	PUNCT
american_scientific_journal-1593	334	16	2016	2016	NUM
american_scientific_journal-1593	334	17	)	)	PUNCT
american_scientific_journal-1593	334	18	volume	volume	NOUN
american_scientific_journal-1593	334	19	20	20	NUM
american_scientific_journal-1593	334	20	,	,	PUNCT
american_scientific_journal-1593	334	21	no	no	DET
american_scientific_journal-1593	334	22	1	1	NUM
american_scientific_journal-1593	334	23	,	,	PUNCT
american_scientific_journal-1593	334	24	pp	pp	ADV
american_scientific_journal-1593	334	25	78	78	NUM
american_scientific_journal-1593	334	26	-	-	SYM
american_scientific_journal-1593	334	27	103	103	NUM
american_scientific_journal-1593	334	28	95	95	NUM
american_scientific_journal-1593	334	29	as	as	ADP
american_scientific_journal-1593	334	30	a	a	DET
american_scientific_journal-1593	334	31	result	result	NOUN
american_scientific_journal-1593	334	32	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	334	33	are	be	AUX
american_scientific_journal-1593	334	34	not	not	PART
american_scientific_journal-1593	334	35	getting	get	VERB
american_scientific_journal-1593	334	36	appropriate	appropriate	ADJ
american_scientific_journal-1593	334	37	service	service	NOUN
american_scientific_journal-1593	334	38	from	from	ADP
american_scientific_journal-1593	334	39	the	the	DET
american_scientific_journal-1593	334	40	tax	tax	NOUN
american_scientific_journal-1593	334	41	collecting	collecting	NOUN
american_scientific_journal-1593	334	42	authority	authority	NOUN
american_scientific_journal-1593	334	43	.	.	PUNCT
american_scientific_journal-1593	335	1	for	for	ADP
american_scientific_journal-1593	335	2	the	the	DET
american_scientific_journal-1593	335	3	question	question	NOUN
american_scientific_journal-1593	335	4	asked	ask	VERB
american_scientific_journal-1593	335	5	whether	whether	SCONJ
american_scientific_journal-1593	335	6	the	the	DET
american_scientific_journal-1593	335	7	tax	tax	NOUN
american_scientific_journal-1593	335	8	collecting	collecting	NOUN
american_scientific_journal-1593	335	9	authority	authority	NOUN
american_scientific_journal-1593	335	10	is	be	AUX
american_scientific_journal-1593	335	11	weak	weak	ADJ
american_scientific_journal-1593	335	12	or	or	CCONJ
american_scientific_journal-1593	335	13	strong	strong	ADJ
american_scientific_journal-1593	335	14	,	,	PUNCT
american_scientific_journal-1593	335	15	154(61.4	154(61.4	PROPN
american_scientific_journal-1593	335	16	%	%	NOUN
american_scientific_journal-1593	335	17	)	)	PUNCT
american_scientific_journal-1593	335	18	of	of	ADP
american_scientific_journal-1593	335	19	the	the	DET
american_scientific_journal-1593	335	20	respondents	respondent	NOUN
american_scientific_journal-1593	335	21	believe	believe	VERB
american_scientific_journal-1593	335	22	that	that	SCONJ
american_scientific_journal-1593	335	23	it	it	PRON
american_scientific_journal-1593	335	24	is	be	AUX
american_scientific_journal-1593	335	25	weak	weak	ADJ
american_scientific_journal-1593	335	26	to	to	PART
american_scientific_journal-1593	335	27	deliver	deliver	VERB
american_scientific_journal-1593	335	28	appropriate	appropriate	ADJ
american_scientific_journal-1593	335	29	service	service	NOUN
american_scientific_journal-1593	335	30	to	to	ADP
american_scientific_journal-1593	335	31	customers	customer	NOUN
american_scientific_journal-1593	335	32	while	while	SCONJ
american_scientific_journal-1593	335	33	38.6	38.6	NUM
american_scientific_journal-1593	335	34	%	%	NOUN
american_scientific_journal-1593	335	35	of	of	ADP
american_scientific_journal-1593	335	36	them	they	PRON
american_scientific_journal-1593	335	37	responded	respond	VERB
american_scientific_journal-1593	335	38	otherwise	otherwise	ADV
american_scientific_journal-1593	335	39	.	.	PUNCT
american_scientific_journal-1593	336	1	it	it	PRON
american_scientific_journal-1593	336	2	must	must	AUX
american_scientific_journal-1593	336	3	be	be	AUX
american_scientific_journal-1593	336	4	noted	note	VERB
american_scientific_journal-1593	336	5	that	that	SCONJ
american_scientific_journal-1593	336	6	good	good	ADJ
american_scientific_journal-1593	336	7	service	service	NOUN
american_scientific_journal-1593	336	8	to	to	ADP
american_scientific_journal-1593	336	9	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	336	10	can	can	AUX
american_scientific_journal-1593	336	11	not	not	PART
american_scientific_journal-1593	336	12	exist	exist	VERB
american_scientific_journal-1593	336	13	if	if	SCONJ
american_scientific_journal-1593	336	14	the	the	DET
american_scientific_journal-1593	336	15	tax	tax	NOUN
american_scientific_journal-1593	336	16	authority	authority	NOUN
american_scientific_journal-1593	336	17	is	be	AUX
american_scientific_journal-1593	336	18	weak	weak	ADJ
american_scientific_journal-1593	336	19	and	and	CCONJ
american_scientific_journal-1593	336	20	disorganized	disorganized	ADJ
american_scientific_journal-1593	336	21	.	.	PUNCT
american_scientific_journal-1593	337	1	the	the	DET
american_scientific_journal-1593	337	2	second	second	ADJ
american_scientific_journal-1593	337	3	item	item	NOUN
american_scientific_journal-1593	337	4	forwarded	forward	VERB
american_scientific_journal-1593	337	5	for	for	ADP
american_scientific_journal-1593	337	6	respondents	respondent	NOUN
american_scientific_journal-1593	337	7	was	be	AUX
american_scientific_journal-1593	337	8	whether	whether	SCONJ
american_scientific_journal-1593	337	9	there	there	PRON
american_scientific_journal-1593	337	10	is	be	VERB
american_scientific_journal-1593	337	11	an	an	DET
american_scientific_journal-1593	337	12	electronic	electronic	ADJ
american_scientific_journal-1593	337	13	payment	payment	NOUN
american_scientific_journal-1593	337	14	system	system	NOUN
american_scientific_journal-1593	337	15	to	to	PART
american_scientific_journal-1593	337	16	effect	effect	VERB
american_scientific_journal-1593	337	17	the	the	DET
american_scientific_journal-1593	337	18	payment	payment	NOUN
american_scientific_journal-1593	337	19	of	of	ADP
american_scientific_journal-1593	337	20	the	the	DET
american_scientific_journal-1593	337	21	tax	tax	NOUN
american_scientific_journal-1593	337	22	liability	liability	NOUN
american_scientific_journal-1593	337	23	and	and	CCONJ
american_scientific_journal-1593	337	24	the	the	DET
american_scientific_journal-1593	337	25	response	response	NOUN
american_scientific_journal-1593	337	26	showed	show	VERB
american_scientific_journal-1593	337	27	no	no	DET
american_scientific_journal-1593	337	28	electronic	electronic	ADJ
american_scientific_journal-1593	337	29	payment	payment	NOUN
american_scientific_journal-1593	337	30	system	system	NOUN
american_scientific_journal-1593	337	31	has	have	AUX
american_scientific_journal-1593	337	32	been	be	AUX
american_scientific_journal-1593	337	33	established	establish	VERB
american_scientific_journal-1593	337	34	yet	yet	ADV
american_scientific_journal-1593	337	35	.	.	PUNCT
american_scientific_journal-1593	338	1	in	in	ADP
american_scientific_journal-1593	338	2	the	the	DET
american_scientific_journal-1593	338	3	developed	developed	ADJ
american_scientific_journal-1593	338	4	world	world	NOUN
american_scientific_journal-1593	338	5	where	where	SCONJ
american_scientific_journal-1593	338	6	self	self	NOUN
american_scientific_journal-1593	338	7	assessment	assessment	NOUN
american_scientific_journal-1593	338	8	system	system	NOUN
american_scientific_journal-1593	338	9	is	be	AUX
american_scientific_journal-1593	338	10	effectively	effectively	ADV
american_scientific_journal-1593	338	11	implemented	implement	VERB
american_scientific_journal-1593	338	12	,	,	PUNCT
american_scientific_journal-1593	338	13	authorities	authority	NOUN
american_scientific_journal-1593	338	14	have	have	AUX
american_scientific_journal-1593	338	15	developed	develop	VERB
american_scientific_journal-1593	338	16	electronic	electronic	ADJ
american_scientific_journal-1593	338	17	payment	payment	NOUN
american_scientific_journal-1593	338	18	system	system	NOUN
american_scientific_journal-1593	338	19	.	.	PUNCT
american_scientific_journal-1593	339	1	this	this	DET
american_scientific_journal-1593	339	2	system	system	NOUN
american_scientific_journal-1593	339	3	reduces	reduce	VERB
american_scientific_journal-1593	339	4	many	many	ADJ
american_scientific_journal-1593	339	5	challenges	challenge	NOUN
american_scientific_journal-1593	339	6	of	of	ADP
american_scientific_journal-1593	339	7	the	the	DET
american_scientific_journal-1593	339	8	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	339	9	and	and	CCONJ
american_scientific_journal-1593	339	10	help	help	VERB
american_scientific_journal-1593	339	11	them	they	PRON
american_scientific_journal-1593	339	12	to	to	PART
american_scientific_journal-1593	339	13	fulfill	fulfill	VERB
american_scientific_journal-1593	339	14	their	their	PRON
american_scientific_journal-1593	339	15	obligation	obligation	NOUN
american_scientific_journal-1593	339	16	easily	easily	ADV
american_scientific_journal-1593	339	17	without	without	ADP
american_scientific_journal-1593	339	18	obstacles	obstacle	NOUN
american_scientific_journal-1593	339	19	.	.	PUNCT
american_scientific_journal-1593	340	1	however	however	ADV
american_scientific_journal-1593	340	2	,	,	PUNCT
american_scientific_journal-1593	340	3	all	all	DET
american_scientific_journal-1593	340	4	the	the	DET
american_scientific_journal-1593	340	5	respondents	respondent	NOUN
american_scientific_journal-1593	340	6	responded	respond	VERB
american_scientific_journal-1593	340	7	that	that	SCONJ
american_scientific_journal-1593	340	8	no	no	DET
american_scientific_journal-1593	340	9	electronic	electronic	ADJ
american_scientific_journal-1593	340	10	payment	payment	NOUN
american_scientific_journal-1593	340	11	system	system	NOUN
american_scientific_journal-1593	340	12	has	have	AUX
american_scientific_journal-1593	340	13	been	be	AUX
american_scientific_journal-1593	340	14	established	establish	VERB
american_scientific_journal-1593	340	15	yet	yet	ADV
american_scientific_journal-1593	340	16	in	in	ADP
american_scientific_journal-1593	340	17	wolaita	wolaita	PROPN
american_scientific_journal-1593	340	18	zone	zone	NOUN
american_scientific_journal-1593	340	19	.	.	PUNCT
american_scientific_journal-1593	341	1	self	self	NOUN
american_scientific_journal-1593	341	2	assessment	assessment	NOUN
american_scientific_journal-1593	341	3	is	be	AUX
american_scientific_journal-1593	341	4	a	a	DET
american_scientific_journal-1593	341	5	voluntary	voluntary	ADJ
american_scientific_journal-1593	341	6	tax	tax	NOUN
american_scientific_journal-1593	341	7	compliance	compliance	NOUN
american_scientific_journal-1593	341	8	scheme	scheme	NOUN
american_scientific_journal-1593	341	9	in	in	ADP
american_scientific_journal-1593	341	10	which	which	PRON
american_scientific_journal-1593	341	11	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	341	12	need	need	VERB
american_scientific_journal-1593	341	13	much	much	ADJ
american_scientific_journal-1593	341	14	care	care	NOUN
american_scientific_journal-1593	341	15	and	and	CCONJ
american_scientific_journal-1593	341	16	respect	respect	NOUN
american_scientific_journal-1593	341	17	.	.	PUNCT
american_scientific_journal-1593	342	1	they	they	PRON
american_scientific_journal-1593	342	2	shall	shall	AUX
american_scientific_journal-1593	342	3	not	not	PART
american_scientific_journal-1593	342	4	be	be	AUX
american_scientific_journal-1593	342	5	tired	tired	ADJ
american_scientific_journal-1593	342	6	in	in	ADP
american_scientific_journal-1593	342	7	order	order	NOUN
american_scientific_journal-1593	342	8	to	to	PART
american_scientific_journal-1593	342	9	pay	pay	VERB
american_scientific_journal-1593	342	10	taxes	taxis	NOUN
american_scientific_journal-1593	342	11	.	.	PUNCT
american_scientific_journal-1593	343	1	one	one	NUM
american_scientific_journal-1593	343	2	of	of	ADP
american_scientific_journal-1593	343	3	these	these	DET
american_scientific_journal-1593	343	4	characteristics	characteristic	NOUN
american_scientific_journal-1593	343	5	is	be	AUX
american_scientific_journal-1593	343	6	quick	quick	ADJ
american_scientific_journal-1593	343	7	and	and	CCONJ
american_scientific_journal-1593	343	8	fast	fast	ADJ
american_scientific_journal-1593	343	9	service	service	NOUN
american_scientific_journal-1593	343	10	to	to	ADP
american_scientific_journal-1593	343	11	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	343	12	.	.	PUNCT
american_scientific_journal-1593	344	1	to	to	PART
american_scientific_journal-1593	344	2	assess	assess	VERB
american_scientific_journal-1593	344	3	this	this	PRON
american_scientific_journal-1593	344	4	,	,	PUNCT
american_scientific_journal-1593	344	5	respondents	respondent	NOUN
american_scientific_journal-1593	344	6	were	be	AUX
american_scientific_journal-1593	344	7	asked	ask	VERB
american_scientific_journal-1593	344	8	whether	whether	SCONJ
american_scientific_journal-1593	344	9	they	they	PRON
american_scientific_journal-1593	344	10	have	have	VERB
american_scientific_journal-1593	344	11	to	to	PART
american_scientific_journal-1593	344	12	queue	queue	VERB
american_scientific_journal-1593	344	13	at	at	ADP
american_scientific_journal-1593	344	14	the	the	DET
american_scientific_journal-1593	344	15	tax	tax	NOUN
american_scientific_journal-1593	344	16	office	office	NOUN
american_scientific_journal-1593	344	17	to	to	PART
american_scientific_journal-1593	344	18	pay	pay	VERB
american_scientific_journal-1593	344	19	their	their	PRON
american_scientific_journal-1593	344	20	taxes	taxis	NOUN
american_scientific_journal-1593	344	21	.	.	PUNCT
american_scientific_journal-1593	345	1	for	for	ADP
american_scientific_journal-1593	345	2	this	this	DET
american_scientific_journal-1593	345	3	item	item	NOUN
american_scientific_journal-1593	345	4	143(57.2	143(57.2	NUM
american_scientific_journal-1593	345	5	%	%	NOUN
american_scientific_journal-1593	345	6	)	)	PUNCT
american_scientific_journal-1593	345	7	of	of	ADP
american_scientific_journal-1593	345	8	our	our	PRON
american_scientific_journal-1593	345	9	respondents	respondent	NOUN
american_scientific_journal-1593	345	10	said	say	VERB
american_scientific_journal-1593	345	11	they	they	PRON
american_scientific_journal-1593	345	12	queue	queue	VERB
american_scientific_journal-1593	345	13	.	.	PUNCT
american_scientific_journal-1593	346	1	sometimes	sometimes	ADV
american_scientific_journal-1593	346	2	they	they	PRON
american_scientific_journal-1593	346	3	have	have	VERB
american_scientific_journal-1593	346	4	to	to	PART
american_scientific_journal-1593	346	5	queue	queue	VERB
american_scientific_journal-1593	346	6	for	for	ADP
american_scientific_journal-1593	346	7	hours	hour	NOUN
american_scientific_journal-1593	346	8	to	to	PART
american_scientific_journal-1593	346	9	process	process	VERB
american_scientific_journal-1593	346	10	the	the	DET
american_scientific_journal-1593	346	11	audit	audit	NOUN
american_scientific_journal-1593	346	12	and	and	CCONJ
american_scientific_journal-1593	346	13	to	to	PART
american_scientific_journal-1593	346	14	pay	pay	VERB
american_scientific_journal-1593	346	15	the	the	DET
american_scientific_journal-1593	346	16	tax	tax	NOUN
american_scientific_journal-1593	346	17	amount	amount	NOUN
american_scientific_journal-1593	346	18	.	.	PUNCT
american_scientific_journal-1593	347	1	for	for	ADP
american_scientific_journal-1593	347	2	the	the	DET
american_scientific_journal-1593	347	3	other	other	ADJ
american_scientific_journal-1593	347	4	item	item	NOUN
american_scientific_journal-1593	347	5	whether	whether	SCONJ
american_scientific_journal-1593	347	6	tax	tax	NOUN
american_scientific_journal-1593	347	7	collecting	collecting	NOUN
american_scientific_journal-1593	347	8	personnel	personnel	NOUN
american_scientific_journal-1593	347	9	feel	feel	VERB
american_scientific_journal-1593	347	10	servantism	servantism	NOUN
american_scientific_journal-1593	347	11	in	in	ADP
american_scientific_journal-1593	347	12	while	while	SCONJ
american_scientific_journal-1593	347	13	contacting	contact	VERB
american_scientific_journal-1593	347	14	with	with	ADP
american_scientific_journal-1593	347	15	taxpayers,157(62	taxpayers,157(62	NOUN
american_scientific_journal-1593	347	16	%	%	NOUN
american_scientific_journal-1593	347	17	)	)	PUNCT
american_scientific_journal-1593	347	18	of	of	ADP
american_scientific_journal-1593	347	19	them	they	PRON
american_scientific_journal-1593	347	20	say	say	VERB
american_scientific_journal-1593	347	21	no	no	INTJ
american_scientific_journal-1593	347	22	.	.	PUNCT
american_scientific_journal-1593	347	23	self	self	NOUN
american_scientific_journal-1593	347	24	assessment	assessment	NOUN
american_scientific_journal-1593	347	25	needs	need	VERB
american_scientific_journal-1593	347	26	the	the	DET
american_scientific_journal-1593	347	27	presence	presence	NOUN
american_scientific_journal-1593	347	28	of	of	ADP
american_scientific_journal-1593	347	29	well	well	ADV
american_scientific_journal-1593	347	30	-	-	PUNCT
american_scientific_journal-1593	347	31	developed	develop	VERB
american_scientific_journal-1593	347	32	and	and	CCONJ
american_scientific_journal-1593	347	33	up	up	ADP
american_scientific_journal-1593	347	34	-	-	PUNCT
american_scientific_journal-1593	347	35	to	to	ADP
american_scientific_journal-1593	347	36	-	-	PUNCT
american_scientific_journal-1593	347	37	date	date	NOUN
american_scientific_journal-1593	347	38	website	website	NOUN
american_scientific_journal-1593	347	39	to	to	PART
american_scientific_journal-1593	347	40	help	help	VERB
american_scientific_journal-1593	347	41	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	347	42	obtain	obtain	VERB
american_scientific_journal-1593	347	43	the	the	DET
american_scientific_journal-1593	347	44	latest	late	ADJ
american_scientific_journal-1593	347	45	information	information	NOUN
american_scientific_journal-1593	347	46	on	on	ADP
american_scientific_journal-1593	347	47	the	the	DET
american_scientific_journal-1593	347	48	tax	tax	NOUN
american_scientific_journal-1593	347	49	laws	law	NOUN
american_scientific_journal-1593	347	50	and	and	CCONJ
american_scientific_journal-1593	347	51	procedures	procedure	NOUN
american_scientific_journal-1593	347	52	and	and	CCONJ
american_scientific_journal-1593	347	53	measures	measure	NOUN
american_scientific_journal-1593	347	54	of	of	ADP
american_scientific_journal-1593	347	55	the	the	DET
american_scientific_journal-1593	347	56	government	government	NOUN
american_scientific_journal-1593	347	57	.	.	PUNCT
american_scientific_journal-1593	348	1	the	the	DET
american_scientific_journal-1593	348	2	response	response	NOUN
american_scientific_journal-1593	348	3	obtained	obtain	VERB
american_scientific_journal-1593	348	4	from	from	ADP
american_scientific_journal-1593	348	5	respondents	respondent	NOUN
american_scientific_journal-1593	348	6	showed	show	VERB
american_scientific_journal-1593	348	7	that	that	SCONJ
american_scientific_journal-1593	348	8	there	there	PRON
american_scientific_journal-1593	348	9	is	be	VERB
american_scientific_journal-1593	348	10	tax	tax	NOUN
american_scientific_journal-1593	348	11	website	website	NOUN
american_scientific_journal-1593	348	12	although	although	SCONJ
american_scientific_journal-1593	348	13	not	not	PART
american_scientific_journal-1593	348	14	all	all	DET
american_scientific_journal-1593	348	15	information	information	NOUN
american_scientific_journal-1593	348	16	and	and	CCONJ
american_scientific_journal-1593	348	17	laws	law	NOUN
american_scientific_journal-1593	348	18	are	be	AUX
american_scientific_journal-1593	348	19	updated	update	VERB
american_scientific_journal-1593	348	20	.	.	PUNCT
american_scientific_journal-1593	349	1	another	another	DET
american_scientific_journal-1593	349	2	item	item	NOUN
american_scientific_journal-1593	349	3	asked	ask	VERB
american_scientific_journal-1593	349	4	was	be	AUX
american_scientific_journal-1593	349	5	whether	whether	SCONJ
american_scientific_journal-1593	349	6	there	there	PRON
american_scientific_journal-1593	349	7	are	be	VERB
american_scientific_journal-1593	349	8	seminars	seminar	NOUN
american_scientific_journal-1593	349	9	and	and	CCONJ
american_scientific_journal-1593	349	10	other	other	ADJ
american_scientific_journal-1593	349	11	facilities	facility	NOUN
american_scientific_journal-1593	349	12	to	to	PART
american_scientific_journal-1593	349	13	give	give	VERB
american_scientific_journal-1593	349	14	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	349	15	enough	enough	ADJ
american_scientific_journal-1593	349	16	information	information	NOUN
american_scientific_journal-1593	349	17	and	and	CCONJ
american_scientific_journal-1593	349	18	education	education	NOUN
american_scientific_journal-1593	349	19	about	about	ADP
american_scientific_journal-1593	349	20	my	my	PRON
american_scientific_journal-1593	349	21	tax	tax	NOUN
american_scientific_journal-1593	349	22	duty	duty	NOUN
american_scientific_journal-1593	349	23	.	.	PUNCT
american_scientific_journal-1593	350	1	among	among	ADP
american_scientific_journal-1593	350	2	our	our	PRON
american_scientific_journal-1593	350	3	respondents,112(44.8	respondents,112(44.8	NUM
american_scientific_journal-1593	350	4	%	%	NOUN
american_scientific_journal-1593	350	5	)	)	PUNCT
american_scientific_journal-1593	350	6	of	of	ADP
american_scientific_journal-1593	350	7	them	they	PRON
american_scientific_journal-1593	350	8	responded	respond	VERB
american_scientific_journal-1593	350	9	that	that	SCONJ
american_scientific_journal-1593	350	10	enough	enough	ADJ
american_scientific_journal-1593	350	11	seminars	seminar	NOUN
american_scientific_journal-1593	350	12	are	be	AUX
american_scientific_journal-1593	350	13	organized	organize	VERB
american_scientific_journal-1593	350	14	,	,	PUNCT
american_scientific_journal-1593	350	15	while	while	SCONJ
american_scientific_journal-1593	350	16	138(55.2	138(55.2	NUM
american_scientific_journal-1593	350	17	%	%	NOUN
american_scientific_journal-1593	350	18	)	)	PUNCT
american_scientific_journal-1593	350	19	of	of	ADP
american_scientific_journal-1593	350	20	them	they	PRON
american_scientific_journal-1593	350	21	say	say	VERB
american_scientific_journal-1593	350	22	no	no	DET
american_scientific_journal-1593	350	23	enough	enough	ADJ
american_scientific_journal-1593	350	24	seminars	seminar	NOUN
american_scientific_journal-1593	350	25	are	be	AUX
american_scientific_journal-1593	350	26	organized	organize	VERB
american_scientific_journal-1593	350	27	.	.	PUNCT
american_scientific_journal-1593	351	1	4.8	4.8	NUM
american_scientific_journal-1593	351	2	.	.	PUNCT
american_scientific_journal-1593	352	1	regarding	regard	VERB
american_scientific_journal-1593	352	2	fair	fair	ADJ
american_scientific_journal-1593	352	3	and	and	CCONJ
american_scientific_journal-1593	352	4	timely	timely	ADJ
american_scientific_journal-1593	352	5	dispute	dispute	NOUN
american_scientific_journal-1593	352	6	resolution	resolution	NOUN
american_scientific_journal-1593	352	7	as	as	SCONJ
american_scientific_journal-1593	352	8	is	be	AUX
american_scientific_journal-1593	352	9	has	have	AUX
american_scientific_journal-1593	352	10	been	be	AUX
american_scientific_journal-1593	352	11	explained	explain	VERB
american_scientific_journal-1593	352	12	in	in	ADP
american_scientific_journal-1593	352	13	the	the	DET
american_scientific_journal-1593	352	14	literature	literature	NOUN
american_scientific_journal-1593	352	15	section	section	NOUN
american_scientific_journal-1593	352	16	the	the	DET
american_scientific_journal-1593	352	17	existence	existence	NOUN
american_scientific_journal-1593	352	18	of	of	ADP
american_scientific_journal-1593	352	19	fair	fair	ADJ
american_scientific_journal-1593	352	20	and	and	CCONJ
american_scientific_journal-1593	352	21	timely	timely	ADJ
american_scientific_journal-1593	352	22	dispute	dispute	NOUN
american_scientific_journal-1593	352	23	resolution	resolution	NOUN
american_scientific_journal-1593	352	24	is	be	AUX
american_scientific_journal-1593	352	25	another	another	DET
american_scientific_journal-1593	352	26	essential	essential	ADJ
american_scientific_journal-1593	352	27	condition	condition	NOUN
american_scientific_journal-1593	352	28	for	for	ADP
american_scientific_journal-1593	352	29	self	self	NOUN
american_scientific_journal-1593	352	30	assessment	assessment	NOUN
american_scientific_journal-1593	352	31	system	system	NOUN
american_scientific_journal-1593	352	32	.	.	PUNCT
american_scientific_journal-1593	353	1	when	when	SCONJ
american_scientific_journal-1593	353	2	dispute	dispute	NOUN
american_scientific_journal-1593	353	3	arises	arise	VERB
american_scientific_journal-1593	353	4	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	353	5	need	need	VERB
american_scientific_journal-1593	353	6	neutral	neutral	ADJ
american_scientific_journal-1593	353	7	court	court	NOUN
american_scientific_journal-1593	353	8	and	and	CCONJ
american_scientific_journal-1593	353	9	dispute	dispute	NOUN
american_scientific_journal-1593	353	10	resolution	resolution	NOUN
american_scientific_journal-1593	353	11	institutions	institution	NOUN
american_scientific_journal-1593	353	12	so	so	SCONJ
american_scientific_journal-1593	353	13	that	that	SCONJ
american_scientific_journal-1593	353	14	they	they	PRON
american_scientific_journal-1593	353	15	could	could	AUX
american_scientific_journal-1593	353	16	get	get	VERB
american_scientific_journal-1593	353	17	satisfactory	satisfactory	ADJ
american_scientific_journal-1593	353	18	decision	decision	NOUN
american_scientific_journal-1593	353	19	.	.	PUNCT
american_scientific_journal-1593	354	1	the	the	DET
american_scientific_journal-1593	354	2	following	follow	VERB
american_scientific_journal-1593	354	3	table	table	NOUN
american_scientific_journal-1593	354	4	shows	show	VERB
american_scientific_journal-1593	354	5	the	the	DET
american_scientific_journal-1593	354	6	response	response	NOUN
american_scientific_journal-1593	354	7	rate	rate	NOUN
american_scientific_journal-1593	354	8	.	.	PUNCT
american_scientific_journal-1593	355	1	businessmen	businessman	NOUN
american_scientific_journal-1593	355	2	needs	need	VERB
american_scientific_journal-1593	355	3	neutral	neutral	ADJ
american_scientific_journal-1593	355	4	,	,	PUNCT
american_scientific_journal-1593	355	5	fair	fair	ADJ
american_scientific_journal-1593	355	6	and	and	CCONJ
american_scientific_journal-1593	355	7	effective	effective	ADJ
american_scientific_journal-1593	355	8	dispute	dispute	NOUN
american_scientific_journal-1593	355	9	resolution	resolution	NOUN
american_scientific_journal-1593	355	10	system	system	NOUN
american_scientific_journal-1593	355	11	so	so	SCONJ
american_scientific_journal-1593	355	12	as	as	SCONJ
american_scientific_journal-1593	355	13	to	to	PART
american_scientific_journal-1593	355	14	implement	implement	VERB
american_scientific_journal-1593	355	15	self	self	NOUN
american_scientific_journal-1593	355	16	assessment	assessment	NOUN
american_scientific_journal-1593	355	17	system	system	NOUN
american_scientific_journal-1593	355	18	effectively	effectively	ADV
american_scientific_journal-1593	355	19	.	.	PUNCT
american_scientific_journal-1593	356	1	however	however	ADV
american_scientific_journal-1593	356	2	,	,	PUNCT
american_scientific_journal-1593	356	3	the	the	DET
american_scientific_journal-1593	356	4	data	datum	NOUN
american_scientific_journal-1593	356	5	gathered	gather	VERB
american_scientific_journal-1593	356	6	from	from	ADP
american_scientific_journal-1593	356	7	the	the	DET
american_scientific_journal-1593	356	8	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	356	9	revealed	reveal	VERB
american_scientific_journal-1593	356	10	that	that	SCONJ
american_scientific_journal-1593	356	11	such	such	DET
american_scientific_journal-1593	356	12	a	a	DET
american_scientific_journal-1593	356	13	fair	fair	ADJ
american_scientific_journal-1593	356	14	dispute	dispute	NOUN
american_scientific_journal-1593	356	15	resolution	resolution	NOUN
american_scientific_journal-1593	356	16	process	process	NOUN
american_scientific_journal-1593	356	17	does	do	AUX
american_scientific_journal-1593	356	18	not	not	PART
american_scientific_journal-1593	356	19	exist	exist	VERB
american_scientific_journal-1593	356	20	.	.	PUNCT
american_scientific_journal-1593	357	1	for	for	ADP
american_scientific_journal-1593	357	2	the	the	DET
american_scientific_journal-1593	357	3	question	question	NOUN
american_scientific_journal-1593	357	4	whether	whether	SCONJ
american_scientific_journal-1593	357	5	or	or	CCONJ
american_scientific_journal-1593	357	6	not	not	PART
american_scientific_journal-1593	357	7	there	there	PRON
american_scientific_journal-1593	357	8	is	be	VERB
american_scientific_journal-1593	357	9	a	a	DET
american_scientific_journal-1593	357	10	neutral	neutral	ADJ
american_scientific_journal-1593	357	11	free	free	ADJ
american_scientific_journal-1593	357	12	administrative	administrative	ADJ
american_scientific_journal-1593	357	13	tax	tax	NOUN
american_scientific_journal-1593	357	14	appeal	appeal	NOUN
american_scientific_journal-1593	357	15	committee	committee	NOUN
american_scientific_journal-1593	357	16	to	to	PART
american_scientific_journal-1593	357	17	hear	hear	VERB
american_scientific_journal-1593	357	18	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	357	19	complaint	complaint	VERB
american_scientific_journal-1593	357	20	,	,	PUNCT
american_scientific_journal-1593	357	21	about	about	ADV
american_scientific_journal-1593	357	22	194	194	NUM
american_scientific_journal-1593	357	23	(	(	PUNCT
american_scientific_journal-1593	357	24	77.6	77.6	NUM
american_scientific_journal-1593	357	25	%	%	NOUN
american_scientific_journal-1593	357	26	)	)	PUNCT
american_scientific_journal-1593	357	27	of	of	ADP
american_scientific_journal-1593	357	28	the	the	DET
american_scientific_journal-1593	357	29	respondents	respondent	NOUN
american_scientific_journal-1593	357	30	said	say	VERB
american_scientific_journal-1593	357	31	no	no	INTJ
american_scientific_journal-1593	357	32	.	.	PUNCT
american_scientific_journal-1593	358	1	this	this	PRON
american_scientific_journal-1593	358	2	shows	show	VERB
american_scientific_journal-1593	358	3	that	that	SCONJ
american_scientific_journal-1593	358	4	the	the	DET
american_scientific_journal-1593	358	5	vast	vast	ADJ
american_scientific_journal-1593	358	6	majority	majority	NOUN
american_scientific_journal-1593	358	7	of	of	ADP
american_scientific_journal-1593	358	8	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	358	9	are	be	AUX
american_scientific_journal-1593	358	10	not	not	PART
american_scientific_journal-1593	358	11	satisfied	satisfied	ADJ
american_scientific_journal-1593	358	12	with	with	ADP
american_scientific_journal-1593	358	13	the	the	DET
american_scientific_journal-1593	358	14	existing	exist	VERB
american_scientific_journal-1593	358	15	tax	tax	NOUN
american_scientific_journal-1593	358	16	dispute	dispute	NOUN
american_scientific_journal-1593	358	17	system	system	NOUN
american_scientific_journal-1593	358	18	.	.	PUNCT
american_scientific_journal-1593	359	1	for	for	ADP
american_scientific_journal-1593	359	2	the	the	DET
american_scientific_journal-1593	359	3	other	other	ADJ
american_scientific_journal-1593	359	4	question	question	NOUN
american_scientific_journal-1593	359	5	of	of	ADP
american_scientific_journal-1593	359	6	whether	whether	SCONJ
american_scientific_journal-1593	359	7	there	there	PRON
american_scientific_journal-1593	359	8	is	be	VERB
american_scientific_journal-1593	359	9	neutral	neutral	ADJ
american_scientific_journal-1593	359	10	administrative	administrative	ADJ
american_scientific_journal-1593	359	11	tribunal	tribunal	NOUN
american_scientific_journal-1593	359	12	that	that	PRON
american_scientific_journal-1593	359	13	can	can	AUX
american_scientific_journal-1593	359	14	settle	settle	VERB
american_scientific_journal-1593	359	15	tax	tax	NOUN
american_scientific_journal-1593	359	16	disputes	dispute	NOUN
american_scientific_journal-1593	359	17	,	,	PUNCT
american_scientific_journal-1593	359	18	202(80.8	202(80.8	NUM
american_scientific_journal-1593	359	19	%	%	NOUN
american_scientific_journal-1593	359	20	)	)	PUNCT
american_scientific_journal-1593	359	21	of	of	ADP
american_scientific_journal-1593	359	22	them	they	PRON
american_scientific_journal-1593	359	23	do	do	AUX
american_scientific_journal-1593	359	24	not	not	PART
american_scientific_journal-1593	359	25	believe	believe	VERB
american_scientific_journal-1593	359	26	that	that	SCONJ
american_scientific_journal-1593	359	27	there	there	PRON
american_scientific_journal-1593	359	28	is	be	VERB
american_scientific_journal-1593	359	29	neutral	neutral	ADJ
american_scientific_journal-1593	359	30	tax	tax	NOUN
american_scientific_journal-1593	359	31	appeal	appeal	NOUN
american_scientific_journal-1593	359	32	commission	commission	NOUN
american_scientific_journal-1593	359	33	.	.	PUNCT
american_scientific_journal-1593	360	1	nevertheless	nevertheless	ADV
american_scientific_journal-1593	360	2	,	,	PUNCT
american_scientific_journal-1593	360	3	considerable	considerable	ADJ
american_scientific_journal-1593	360	4	number	number	NOUN
american_scientific_journal-1593	360	5	of	of	ADP
american_scientific_journal-1593	360	6	respondents	respondent	NOUN
american_scientific_journal-1593	360	7	believe	believe	VERB
american_scientific_journal-1593	360	8	in	in	ADP
american_scientific_journal-1593	360	9	the	the	DET
american_scientific_journal-1593	360	10	existence	existence	NOUN
american_scientific_journal-1593	360	11	of	of	ADP
american_scientific_journal-1593	360	12	free	free	ADJ
american_scientific_journal-1593	360	13	and	and	CCONJ
american_scientific_journal-1593	360	14	fair	fair	ADJ
american_scientific_journal-1593	360	15	court	court	NOUN
american_scientific_journal-1593	360	16	though	though	ADV
american_scientific_journal-1593	360	17	with	with	ADP
american_scientific_journal-1593	360	18	reservations	reservation	NOUN
american_scientific_journal-1593	360	19	.	.	PUNCT
american_scientific_journal-1593	361	1	5	5	X
american_scientific_journal-1593	361	2	.	.	X
american_scientific_journal-1593	361	3	conclusion	conclusion	NOUN
american_scientific_journal-1593	361	4	and	and	CCONJ
american_scientific_journal-1593	361	5	recommendation	recommendation	NOUN
american_scientific_journal-1593	361	6	one	one	NUM
american_scientific_journal-1593	361	7	of	of	ADP
american_scientific_journal-1593	361	8	the	the	DET
american_scientific_journal-1593	361	9	most	most	ADV
american_scientific_journal-1593	361	10	important	important	ADJ
american_scientific_journal-1593	361	11	issues	issue	NOUN
american_scientific_journal-1593	361	12	in	in	ADP
american_scientific_journal-1593	361	13	any	any	DET
american_scientific_journal-1593	361	14	tax	tax	NOUN
american_scientific_journal-1593	361	15	system	system	NOUN
american_scientific_journal-1593	361	16	is	be	AUX
american_scientific_journal-1593	361	17	the	the	DET
american_scientific_journal-1593	361	18	assessment	assessment	NOUN
american_scientific_journal-1593	361	19	method	method	NOUN
american_scientific_journal-1593	361	20	employed	employ	VERB
american_scientific_journal-1593	361	21	to	to	PART
american_scientific_journal-1593	361	22	arrive	arrive	VERB
american_scientific_journal-1593	361	23	at	at	ADP
american_scientific_journal-1593	361	24	the	the	DET
american_scientific_journal-1593	361	25	american	american	PROPN
american_scientific_journal-1593	361	26	scientific	scientific	PROPN
american_scientific_journal-1593	361	27	research	research	PROPN
american_scientific_journal-1593	361	28	journal	journal	NOUN
american_scientific_journal-1593	361	29	for	for	ADP
american_scientific_journal-1593	361	30	engineering	engineering	NOUN
american_scientific_journal-1593	361	31	,	,	PUNCT
american_scientific_journal-1593	361	32	technology	technology	NOUN
american_scientific_journal-1593	361	33	,	,	PUNCT
american_scientific_journal-1593	361	34	and	and	CCONJ
american_scientific_journal-1593	361	35	sciences	science	NOUN
american_scientific_journal-1593	361	36	(	(	PUNCT
american_scientific_journal-1593	361	37	asrjets	asrjet	NOUN
american_scientific_journal-1593	361	38	)	)	PUNCT
american_scientific_journal-1593	361	39	(	(	PUNCT
american_scientific_journal-1593	361	40	2016	2016	NUM
american_scientific_journal-1593	361	41	)	)	PUNCT
american_scientific_journal-1593	361	42	volume	volume	NOUN
american_scientific_journal-1593	361	43	20	20	NUM
american_scientific_journal-1593	361	44	,	,	PUNCT
american_scientific_journal-1593	361	45	no	no	DET
american_scientific_journal-1593	361	46	1	1	NUM
american_scientific_journal-1593	361	47	,	,	PUNCT
american_scientific_journal-1593	361	48	pp	pp	ADV
american_scientific_journal-1593	361	49	78	78	NUM
american_scientific_journal-1593	361	50	-	-	SYM
american_scientific_journal-1593	361	51	103	103	NUM
american_scientific_journal-1593	361	52	96	96	NUM
american_scientific_journal-1593	361	53	appropriate	appropriate	ADJ
american_scientific_journal-1593	361	54	amount	amount	NOUN
american_scientific_journal-1593	361	55	payable	payable	ADJ
american_scientific_journal-1593	361	56	and	and	CCONJ
american_scientific_journal-1593	361	57	to	to	PART
american_scientific_journal-1593	361	58	make	make	VERB
american_scientific_journal-1593	361	59	citizens	citizen	NOUN
american_scientific_journal-1593	361	60	comply	comply	VERB
american_scientific_journal-1593	361	61	with	with	ADP
american_scientific_journal-1593	361	62	their	their	PRON
american_scientific_journal-1593	361	63	tax	tax	NOUN
american_scientific_journal-1593	361	64	duty	duty	NOUN
american_scientific_journal-1593	361	65	.	.	PUNCT
american_scientific_journal-1593	362	1	even	even	ADV
american_scientific_journal-1593	362	2	though	though	SCONJ
american_scientific_journal-1593	362	3	administrative	administrative	ADJ
american_scientific_journal-1593	362	4	tax	tax	NOUN
american_scientific_journal-1593	362	5	assessment	assessment	NOUN
american_scientific_journal-1593	362	6	system	system	NOUN
american_scientific_journal-1593	362	7	was	be	AUX
american_scientific_journal-1593	362	8	the	the	DET
american_scientific_journal-1593	362	9	dominant	dominant	ADJ
american_scientific_journal-1593	362	10	system	system	NOUN
american_scientific_journal-1593	362	11	of	of	ADP
american_scientific_journal-1593	362	12	imposing	impose	VERB
american_scientific_journal-1593	362	13	taxes	taxis	NOUN
american_scientific_journal-1593	362	14	in	in	ADP
american_scientific_journal-1593	362	15	the	the	DET
american_scientific_journal-1593	362	16	past	past	NOUN
american_scientific_journal-1593	362	17	,	,	PUNCT
american_scientific_journal-1593	362	18	most	most	ADJ
american_scientific_journal-1593	362	19	governments	government	NOUN
american_scientific_journal-1593	362	20	gradually	gradually	ADV
american_scientific_journal-1593	362	21	shifted	shift	VERB
american_scientific_journal-1593	362	22	to	to	ADP
american_scientific_journal-1593	362	23	self	self	NOUN
american_scientific_journal-1593	362	24	assessment	assessment	NOUN
american_scientific_journal-1593	362	25	system	system	NOUN
american_scientific_journal-1593	362	26	due	due	ADP
american_scientific_journal-1593	362	27	to	to	ADP
american_scientific_journal-1593	362	28	various	various	ADJ
american_scientific_journal-1593	362	29	reasons	reason	NOUN
american_scientific_journal-1593	362	30	.	.	PUNCT
american_scientific_journal-1593	363	1	governments	government	NOUN
american_scientific_journal-1593	363	2	adopting	adopt	VERB
american_scientific_journal-1593	363	3	self	self	NOUN
american_scientific_journal-1593	363	4	assessment	assessment	NOUN
american_scientific_journal-1593	363	5	system	system	NOUN
american_scientific_journal-1593	363	6	contend	contend	VERB
american_scientific_journal-1593	363	7	that	that	SCONJ
american_scientific_journal-1593	363	8	this	this	DET
american_scientific_journal-1593	363	9	system	system	NOUN
american_scientific_journal-1593	363	10	helps	help	VERB
american_scientific_journal-1593	363	11	reduce	reduce	VERB
american_scientific_journal-1593	363	12	administrative	administrative	ADJ
american_scientific_journal-1593	363	13	costs	cost	NOUN
american_scientific_journal-1593	363	14	,	,	PUNCT
american_scientific_journal-1593	363	15	increase	increase	VERB
american_scientific_journal-1593	363	16	voluntary	voluntary	ADJ
american_scientific_journal-1593	363	17	compliance	compliance	NOUN
american_scientific_journal-1593	363	18	,	,	PUNCT
american_scientific_journal-1593	363	19	decrease	decrease	VERB
american_scientific_journal-1593	363	20	compliance	compliance	NOUN
american_scientific_journal-1593	363	21	cost	cost	NOUN
american_scientific_journal-1593	363	22	,	,	PUNCT
american_scientific_journal-1593	363	23	reduce	reduce	VERB
american_scientific_journal-1593	363	24	official	official	ADJ
american_scientific_journal-1593	363	25	burden	burden	NOUN
american_scientific_journal-1593	363	26	,	,	PUNCT
american_scientific_journal-1593	363	27	create	create	VERB
american_scientific_journal-1593	363	28	trust	trust	NOUN
american_scientific_journal-1593	363	29	between	between	ADP
american_scientific_journal-1593	363	30	tax	tax	NOUN
american_scientific_journal-1593	363	31	officials	official	NOUN
american_scientific_journal-1593	363	32	and	and	CCONJ
american_scientific_journal-1593	363	33	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	363	34	and	and	CCONJ
american_scientific_journal-1593	363	35	create	create	VERB
american_scientific_journal-1593	363	36	efficient	efficient	ADJ
american_scientific_journal-1593	363	37	tax	tax	NOUN
american_scientific_journal-1593	363	38	system	system	NOUN
american_scientific_journal-1593	363	39	.	.	PUNCT
american_scientific_journal-1593	364	1	despite	despite	SCONJ
american_scientific_journal-1593	364	2	overall	overall	ADJ
american_scientific_journal-1593	364	3	consensus	consensus	NOUN
american_scientific_journal-1593	364	4	on	on	ADP
american_scientific_journal-1593	364	5	the	the	DET
american_scientific_journal-1593	364	6	preferablity	preferablity	NOUN
american_scientific_journal-1593	364	7	and	and	CCONJ
american_scientific_journal-1593	364	8	applicability	applicability	NOUN
american_scientific_journal-1593	364	9	of	of	ADP
american_scientific_journal-1593	364	10	the	the	DET
american_scientific_journal-1593	364	11	system	system	NOUN
american_scientific_journal-1593	364	12	however	however	ADV
american_scientific_journal-1593	364	13	,	,	PUNCT
american_scientific_journal-1593	364	14	there	there	PRON
american_scientific_journal-1593	364	15	are	be	VERB
american_scientific_journal-1593	364	16	a	a	DET
american_scientific_journal-1593	364	17	lot	lot	NOUN
american_scientific_journal-1593	364	18	of	of	ADP
american_scientific_journal-1593	364	19	issues	issue	NOUN
american_scientific_journal-1593	364	20	revolving	revolve	VERB
american_scientific_journal-1593	364	21	around	around	ADP
american_scientific_journal-1593	364	22	this	this	DET
american_scientific_journal-1593	364	23	method	method	NOUN
american_scientific_journal-1593	364	24	especially	especially	ADV
american_scientific_journal-1593	364	25	in	in	ADP
american_scientific_journal-1593	364	26	developing	develop	VERB
american_scientific_journal-1593	364	27	countries	country	NOUN
american_scientific_journal-1593	364	28	such	such	ADJ
american_scientific_journal-1593	364	29	as	as	ADP
american_scientific_journal-1593	364	30	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	364	31	.	.	PUNCT
american_scientific_journal-1593	365	1	table	table	NOUN
american_scientific_journal-1593	365	2	8	8	NUM
american_scientific_journal-1593	365	3	:	:	PUNCT
american_scientific_journal-1593	365	4	fair	fair	ADJ
american_scientific_journal-1593	365	5	and	and	CCONJ
american_scientific_journal-1593	365	6	timely	timely	ADJ
american_scientific_journal-1593	365	7	dispute	dispute	NOUN
american_scientific_journal-1593	365	8	resolution	resolution	NOUN
american_scientific_journal-1593	365	9	no	no	DET
american_scientific_journal-1593	365	10	item	item	NOUN
american_scientific_journal-1593	365	11	response	response	NOUN
american_scientific_journal-1593	366	1	yes	yes	INTJ
american_scientific_journal-1593	366	2	no	no	DET
american_scientific_journal-1593	366	3	1	1	NUM
american_scientific_journal-1593	366	4	there	there	PRON
american_scientific_journal-1593	366	5	is	be	VERB
american_scientific_journal-1593	366	6	a	a	DET
american_scientific_journal-1593	366	7	neutral	neutral	ADJ
american_scientific_journal-1593	366	8	free	free	ADJ
american_scientific_journal-1593	366	9	administrative	administrative	ADJ
american_scientific_journal-1593	366	10	tax	tax	NOUN
american_scientific_journal-1593	366	11	appeal	appeal	NOUN
american_scientific_journal-1593	366	12	committee	committee	NOUN
american_scientific_journal-1593	366	13	to	to	PART
american_scientific_journal-1593	366	14	hear	hear	VERB
american_scientific_journal-1593	366	15	my	my	PRON
american_scientific_journal-1593	366	16	complaint	complaint	NOUN
american_scientific_journal-1593	366	17	56(22.4	56(22.4	NUM
american_scientific_journal-1593	366	18	%	%	NOUN
american_scientific_journal-1593	366	19	)	)	PUNCT
american_scientific_journal-1593	367	1	194(77.6	194(77.6	NUM
american_scientific_journal-1593	367	2	%	%	NOUN
american_scientific_journal-1593	367	3	)	)	PUNCT
american_scientific_journal-1593	367	4	2	2	NUM
american_scientific_journal-1593	367	5	there	there	PRON
american_scientific_journal-1593	367	6	is	be	VERB
american_scientific_journal-1593	367	7	neutral	neutral	ADJ
american_scientific_journal-1593	367	8	administrative	administrative	ADJ
american_scientific_journal-1593	367	9	tribunal	tribunal	NOUN
american_scientific_journal-1593	367	10	that	that	PRON
american_scientific_journal-1593	367	11	can	can	AUX
american_scientific_journal-1593	367	12	settle	settle	VERB
american_scientific_journal-1593	367	13	tax	tax	NOUN
american_scientific_journal-1593	367	14	disputes	dispute	NOUN
american_scientific_journal-1593	367	15	48(19.2	48(19.2	NOUN
american_scientific_journal-1593	367	16	%	%	NOUN
american_scientific_journal-1593	367	17	)	)	PUNCT
american_scientific_journal-1593	367	18	202(80.8	202(80.8	NUM
american_scientific_journal-1593	367	19	%	%	NOUN
american_scientific_journal-1593	367	20	)	)	PUNCT
american_scientific_journal-1593	367	21	3	3	NUM
american_scientific_journal-1593	367	22	courts	court	NOUN
american_scientific_journal-1593	367	23	serve	serve	VERB
american_scientific_journal-1593	367	24	me	i	PRON
american_scientific_journal-1593	367	25	fairly	fairly	ADV
american_scientific_journal-1593	367	26	and	and	CCONJ
american_scientific_journal-1593	367	27	free	free	ADJ
american_scientific_journal-1593	367	28	of	of	ADP
american_scientific_journal-1593	367	29	government	government	NOUN
american_scientific_journal-1593	367	30	intervention	intervention	NOUN
american_scientific_journal-1593	367	31	112(44.8	112(44.8	NUM
american_scientific_journal-1593	367	32	%	%	NOUN
american_scientific_journal-1593	367	33	)	)	PUNCT
american_scientific_journal-1593	368	1	138(55.2	138(55.2	NUM
american_scientific_journal-1593	368	2	%	%	NOUN
american_scientific_journal-1593	368	3	)	)	PUNCT
american_scientific_journal-1593	369	1	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	369	2	is	be	AUX
american_scientific_journal-1593	369	3	one	one	NUM
american_scientific_journal-1593	369	4	of	of	ADP
american_scientific_journal-1593	369	5	the	the	DET
american_scientific_journal-1593	369	6	countries	country	NOUN
american_scientific_journal-1593	369	7	that	that	PRON
american_scientific_journal-1593	369	8	has	have	AUX
american_scientific_journal-1593	369	9	adopted	adopt	VERB
american_scientific_journal-1593	369	10	self	self	NOUN
american_scientific_journal-1593	369	11	assessment	assessment	NOUN
american_scientific_journal-1593	369	12	system	system	NOUN
american_scientific_journal-1593	369	13	in	in	ADP
american_scientific_journal-1593	369	14	2002	2002	NUM
american_scientific_journal-1593	369	15	.	.	PUNCT
american_scientific_journal-1593	370	1	despite	despite	SCONJ
american_scientific_journal-1593	370	2	the	the	DET
american_scientific_journal-1593	370	3	fact	fact	NOUN
american_scientific_journal-1593	370	4	that	that	SCONJ
american_scientific_journal-1593	370	5	self	self	NOUN
american_scientific_journal-1593	370	6	assessment	assessment	NOUN
american_scientific_journal-1593	370	7	system	system	NOUN
american_scientific_journal-1593	370	8	has	have	AUX
american_scientific_journal-1593	370	9	relevance	relevance	NOUN
american_scientific_journal-1593	370	10	in	in	ADP
american_scientific_journal-1593	370	11	encouraging	encourage	VERB
american_scientific_journal-1593	370	12	voluntary	voluntary	ADJ
american_scientific_journal-1593	370	13	tax	tax	NOUN
american_scientific_journal-1593	370	14	compliance	compliance	NOUN
american_scientific_journal-1593	370	15	,	,	PUNCT
american_scientific_journal-1593	370	16	the	the	DET
american_scientific_journal-1593	370	17	survey	survey	NOUN
american_scientific_journal-1593	370	18	result	result	NOUN
american_scientific_journal-1593	370	19	of	of	ADP
american_scientific_journal-1593	370	20	this	this	DET
american_scientific_journal-1593	370	21	research	research	NOUN
american_scientific_journal-1593	370	22	output	output	NOUN
american_scientific_journal-1593	370	23	revealed	reveal	VERB
american_scientific_journal-1593	370	24	that	that	SCONJ
american_scientific_journal-1593	370	25	self	self	NOUN
american_scientific_journal-1593	370	26	assessment	assessment	NOUN
american_scientific_journal-1593	370	27	system	system	NOUN
american_scientific_journal-1593	370	28	is	be	AUX
american_scientific_journal-1593	370	29	not	not	PART
american_scientific_journal-1593	370	30	appropriately	appropriately	ADV
american_scientific_journal-1593	370	31	implemented	implement	VERB
american_scientific_journal-1593	370	32	in	in	ADP
american_scientific_journal-1593	370	33	wolaita	wolaita	PROPN
american_scientific_journal-1593	370	34	zone	zone	NOUN
american_scientific_journal-1593	370	35	.	.	PUNCT
american_scientific_journal-1593	371	1	various	various	ADJ
american_scientific_journal-1593	371	2	research	research	NOUN
american_scientific_journal-1593	371	3	outputs	output	NOUN
american_scientific_journal-1593	371	4	have	have	AUX
american_scientific_journal-1593	371	5	confirmed	confirm	VERB
american_scientific_journal-1593	371	6	that	that	SCONJ
american_scientific_journal-1593	371	7	self	self	NOUN
american_scientific_journal-1593	371	8	assessment	assessment	NOUN
american_scientific_journal-1593	371	9	system	system	NOUN
american_scientific_journal-1593	371	10	could	could	AUX
american_scientific_journal-1593	371	11	not	not	PART
american_scientific_journal-1593	371	12	be	be	AUX
american_scientific_journal-1593	371	13	realized	realize	VERB
american_scientific_journal-1593	371	14	unless	unless	SCONJ
american_scientific_journal-1593	371	15	some	some	DET
american_scientific_journal-1593	371	16	essential	essential	ADJ
american_scientific_journal-1593	371	17	conditions	condition	NOUN
american_scientific_journal-1593	371	18	are	be	AUX
american_scientific_journal-1593	371	19	established	establish	VERB
american_scientific_journal-1593	371	20	.	.	PUNCT
american_scientific_journal-1593	372	1	one	one	NUM
american_scientific_journal-1593	372	2	of	of	ADP
american_scientific_journal-1593	372	3	the	the	DET
american_scientific_journal-1593	372	4	most	most	ADV
american_scientific_journal-1593	372	5	essential	essential	ADJ
american_scientific_journal-1593	372	6	conditions	condition	NOUN
american_scientific_journal-1593	372	7	that	that	PRON
american_scientific_journal-1593	372	8	must	must	AUX
american_scientific_journal-1593	372	9	be	be	AUX
american_scientific_journal-1593	372	10	established	establish	VERB
american_scientific_journal-1593	372	11	is	be	AUX
american_scientific_journal-1593	372	12	knowledge	knowledge	NOUN
american_scientific_journal-1593	372	13	of	of	ADP
american_scientific_journal-1593	372	14	the	the	DET
american_scientific_journal-1593	372	15	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	372	16	about	about	ADP
american_scientific_journal-1593	372	17	the	the	DET
american_scientific_journal-1593	372	18	tax	tax	NOUN
american_scientific_journal-1593	372	19	laws	law	NOUN
american_scientific_journal-1593	372	20	and	and	CCONJ
american_scientific_journal-1593	372	21	procedures	procedure	NOUN
american_scientific_journal-1593	372	22	of	of	ADP
american_scientific_journal-1593	372	23	the	the	DET
american_scientific_journal-1593	372	24	country	country	NOUN
american_scientific_journal-1593	372	25	.	.	PUNCT
american_scientific_journal-1593	373	1	nevertheless	nevertheless	ADV
american_scientific_journal-1593	373	2	our	our	PRON
american_scientific_journal-1593	373	3	survey	survey	NOUN
american_scientific_journal-1593	373	4	result	result	NOUN
american_scientific_journal-1593	373	5	showed	show	VERB
american_scientific_journal-1593	373	6	that	that	SCONJ
american_scientific_journal-1593	373	7	tax	tax	NOUN
american_scientific_journal-1593	373	8	payers	payer	NOUN
american_scientific_journal-1593	373	9	of	of	ADP
american_scientific_journal-1593	373	10	wolaita	wolaita	PROPN
american_scientific_journal-1593	373	11	zone	zone	NOUN
american_scientific_journal-1593	373	12	are	be	AUX
american_scientific_journal-1593	373	13	not	not	PART
american_scientific_journal-1593	373	14	fully	fully	ADV
american_scientific_journal-1593	373	15	and	and	CCONJ
american_scientific_journal-1593	373	16	sufficiently	sufficiently	ADV
american_scientific_journal-1593	373	17	aware	aware	ADJ
american_scientific_journal-1593	373	18	of	of	ADP
american_scientific_journal-1593	373	19	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	373	20	tax	tax	NOUN
american_scientific_journal-1593	373	21	laws	law	NOUN
american_scientific_journal-1593	373	22	and	and	CCONJ
american_scientific_journal-1593	373	23	procedures	procedure	NOUN
american_scientific_journal-1593	373	24	.	.	PUNCT
american_scientific_journal-1593	374	1	the	the	DET
american_scientific_journal-1593	374	2	other	other	ADJ
american_scientific_journal-1593	374	3	essential	essential	ADJ
american_scientific_journal-1593	374	4	condition	condition	NOUN
american_scientific_journal-1593	374	5	that	that	PRON
american_scientific_journal-1593	374	6	must	must	AUX
american_scientific_journal-1593	374	7	be	be	AUX
american_scientific_journal-1593	374	8	established	establish	VERB
american_scientific_journal-1593	374	9	for	for	ADP
american_scientific_journal-1593	374	10	an	an	DET
american_scientific_journal-1593	374	11	effective	effective	ADJ
american_scientific_journal-1593	374	12	implementation	implementation	NOUN
american_scientific_journal-1593	374	13	of	of	ADP
american_scientific_journal-1593	374	14	self	self	NOUN
american_scientific_journal-1593	374	15	assessment	assessment	NOUN
american_scientific_journal-1593	374	16	system	system	NOUN
american_scientific_journal-1593	374	17	is	be	AUX
american_scientific_journal-1593	374	18	the	the	DET
american_scientific_journal-1593	374	19	clarity	clarity	NOUN
american_scientific_journal-1593	374	20	and	and	CCONJ
american_scientific_journal-1593	374	21	simplicity	simplicity	NOUN
american_scientific_journal-1593	374	22	of	of	ADP
american_scientific_journal-1593	374	23	the	the	DET
american_scientific_journal-1593	374	24	tax	tax	NOUN
american_scientific_journal-1593	374	25	laws	law	NOUN
american_scientific_journal-1593	374	26	.	.	PUNCT
american_scientific_journal-1593	375	1	nevertheless	nevertheless	ADV
american_scientific_journal-1593	375	2	,	,	PUNCT
american_scientific_journal-1593	375	3	our	our	PRON
american_scientific_journal-1593	375	4	survey	survey	NOUN
american_scientific_journal-1593	375	5	result	result	NOUN
american_scientific_journal-1593	375	6	reveals	reveal	VERB
american_scientific_journal-1593	375	7	that	that	SCONJ
american_scientific_journal-1593	375	8	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	375	9	tax	tax	NOUN
american_scientific_journal-1593	375	10	laws	law	NOUN
american_scientific_journal-1593	375	11	are	be	AUX
american_scientific_journal-1593	375	12	much	much	ADV
american_scientific_journal-1593	375	13	complex	complex	ADJ
american_scientific_journal-1593	375	14	and	and	CCONJ
american_scientific_journal-1593	375	15	disorganized	disorganized	ADJ
american_scientific_journal-1593	375	16	here	here	ADV
american_scientific_journal-1593	375	17	and	and	CCONJ
american_scientific_journal-1593	375	18	there	there	ADV
american_scientific_journal-1593	375	19	.	.	PUNCT
american_scientific_journal-1593	376	1	effective	effective	ADJ
american_scientific_journal-1593	376	2	risk	risk	NOUN
american_scientific_journal-1593	376	3	based	base	VERB
american_scientific_journal-1593	376	4	audit	audit	NOUN
american_scientific_journal-1593	376	5	by	by	ADP
american_scientific_journal-1593	376	6	the	the	DET
american_scientific_journal-1593	376	7	tax	tax	NOUN
american_scientific_journal-1593	376	8	collecting	collecting	NOUN
american_scientific_journal-1593	376	9	authority	authority	NOUN
american_scientific_journal-1593	376	10	is	be	AUX
american_scientific_journal-1593	376	11	another	another	DET
american_scientific_journal-1593	376	12	essential	essential	ADJ
american_scientific_journal-1593	376	13	conditions	condition	NOUN
american_scientific_journal-1593	376	14	agreed	agree	VERB
american_scientific_journal-1593	376	15	by	by	ADP
american_scientific_journal-1593	376	16	scholars	scholar	NOUN
american_scientific_journal-1593	376	17	to	to	PART
american_scientific_journal-1593	376	18	be	be	AUX
american_scientific_journal-1593	376	19	established	establish	VERB
american_scientific_journal-1593	376	20	for	for	ADP
american_scientific_journal-1593	376	21	a	a	DET
american_scientific_journal-1593	376	22	better	well	ADJ
american_scientific_journal-1593	376	23	self	self	NOUN
american_scientific_journal-1593	376	24	assessment	assessment	NOUN
american_scientific_journal-1593	376	25	.	.	PUNCT
american_scientific_journal-1593	377	1	however	however	ADV
american_scientific_journal-1593	377	2	,	,	PUNCT
american_scientific_journal-1593	377	3	the	the	DET
american_scientific_journal-1593	377	4	data	datum	NOUN
american_scientific_journal-1593	377	5	obtained	obtain	VERB
american_scientific_journal-1593	377	6	from	from	ADP
american_scientific_journal-1593	377	7	the	the	DET
american_scientific_journal-1593	377	8	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	377	9	of	of	ADP
american_scientific_journal-1593	377	10	wolaita	wolaita	PROPN
american_scientific_journal-1593	377	11	zone	zone	NOUN
american_scientific_journal-1593	377	12	shows	show	VERB
american_scientific_journal-1593	377	13	the	the	DET
american_scientific_journal-1593	377	14	laxity	laxity	NOUN
american_scientific_journal-1593	377	15	of	of	ADP
american_scientific_journal-1593	377	16	inspection	inspection	NOUN
american_scientific_journal-1593	377	17	and	and	CCONJ
american_scientific_journal-1593	377	18	audit	audit	NOUN
american_scientific_journal-1593	377	19	practice	practice	NOUN
american_scientific_journal-1593	377	20	of	of	ADP
american_scientific_journal-1593	377	21	the	the	DET
american_scientific_journal-1593	377	22	tax	tax	NOUN
american_scientific_journal-1593	377	23	collecting	collecting	NOUN
american_scientific_journal-1593	377	24	authorities	authority	NOUN
american_scientific_journal-1593	377	25	in	in	ADP
american_scientific_journal-1593	377	26	the	the	DET
american_scientific_journal-1593	377	27	zone	zone	NOUN
american_scientific_journal-1593	377	28	.	.	PUNCT
american_scientific_journal-1593	378	1	another	another	DET
american_scientific_journal-1593	378	2	essential	essential	ADJ
american_scientific_journal-1593	378	3	condition	condition	NOUN
american_scientific_journal-1593	378	4	was	be	AUX
american_scientific_journal-1593	378	5	tax	tax	NOUN
american_scientific_journal-1593	378	6	penalty	penalty	NOUN
american_scientific_journal-1593	378	7	and	and	CCONJ
american_scientific_journal-1593	378	8	effective	effective	ADJ
american_scientific_journal-1593	378	9	collection	collection	NOUN
american_scientific_journal-1593	378	10	enforcement	enforcement	NOUN
american_scientific_journal-1593	378	11	though	though	SCONJ
american_scientific_journal-1593	378	12	the	the	DET
american_scientific_journal-1593	378	13	survey	survey	NOUN
american_scientific_journal-1593	378	14	result	result	NOUN
american_scientific_journal-1593	378	15	shows	show	VERB
american_scientific_journal-1593	378	16	the	the	DET
american_scientific_journal-1593	378	17	opposite	opposite	NOUN
american_scientific_journal-1593	378	18	.	.	PUNCT
american_scientific_journal-1593	379	1	if	if	SCONJ
american_scientific_journal-1593	379	2	self	self	NOUN
american_scientific_journal-1593	379	3	assessment	assessment	NOUN
american_scientific_journal-1593	379	4	system	system	NOUN
american_scientific_journal-1593	379	5	is	be	AUX
american_scientific_journal-1593	379	6	to	to	PART
american_scientific_journal-1593	379	7	work	work	VERB
american_scientific_journal-1593	379	8	effectively	effectively	ADV
american_scientific_journal-1593	379	9	,	,	PUNCT
american_scientific_journal-1593	379	10	then	then	ADV
american_scientific_journal-1593	379	11	tax	tax	NOUN
american_scientific_journal-1593	379	12	authorities	authority	NOUN
american_scientific_journal-1593	379	13	must	must	AUX
american_scientific_journal-1593	379	14	be	be	AUX
american_scientific_journal-1593	379	15	able	able	ADJ
american_scientific_journal-1593	379	16	to	to	PART
american_scientific_journal-1593	379	17	good	good	ADJ
american_scientific_journal-1593	379	18	service	service	NOUN
american_scientific_journal-1593	379	19	to	to	ADP
american_scientific_journal-1593	379	20	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	379	21	.	.	PUNCT
american_scientific_journal-1593	380	1	but	but	CCONJ
american_scientific_journal-1593	380	2	our	our	PRON
american_scientific_journal-1593	380	3	study	study	NOUN
american_scientific_journal-1593	380	4	uncovered	uncover	VERB
american_scientific_journal-1593	380	5	that	that	SCONJ
american_scientific_journal-1593	380	6	in	in	ADP
american_scientific_journal-1593	380	7	wolaita	wolaita	PROPN
american_scientific_journal-1593	380	8	zone	zone	NOUN
american_scientific_journal-1593	380	9	the	the	DET
american_scientific_journal-1593	380	10	tax	tax	NOUN
american_scientific_journal-1593	380	11	service	service	NOUN
american_scientific_journal-1593	380	12	provided	provide	VERB
american_scientific_journal-1593	380	13	to	to	ADP
american_scientific_journal-1593	380	14	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	380	15	is	be	AUX
american_scientific_journal-1593	380	16	very	very	ADV
american_scientific_journal-1593	380	17	poor	poor	ADJ
american_scientific_journal-1593	380	18	,	,	PUNCT
american_scientific_journal-1593	380	19	disorganized	disorganized	ADJ
american_scientific_journal-1593	380	20	and	and	CCONJ
american_scientific_journal-1593	380	21	underdeveloped	underdeveloped	ADJ
american_scientific_journal-1593	380	22	.	.	PUNCT
american_scientific_journal-1593	381	1	similarly	similarly	ADV
american_scientific_journal-1593	381	2	fair	fair	ADJ
american_scientific_journal-1593	381	3	and	and	CCONJ
american_scientific_journal-1593	381	4	speedy	speedy	ADJ
american_scientific_journal-1593	381	5	fair	fair	ADJ
american_scientific_journal-1593	381	6	trial	trial	NOUN
american_scientific_journal-1593	381	7	is	be	AUX
american_scientific_journal-1593	381	8	not	not	PART
american_scientific_journal-1593	381	9	established	establish	VERB
american_scientific_journal-1593	381	10	in	in	ADP
american_scientific_journal-1593	381	11	wolaita	wolaita	NOUN
american_scientific_journal-1593	381	12	zone	zone	NOUN
american_scientific_journal-1593	381	13	even	even	ADV
american_scientific_journal-1593	381	14	though	though	SCONJ
american_scientific_journal-1593	381	15	it	it	PRON
american_scientific_journal-1593	381	16	is	be	AUX
american_scientific_journal-1593	381	17	one	one	NUM
american_scientific_journal-1593	381	18	of	of	ADP
american_scientific_journal-1593	381	19	the	the	DET
american_scientific_journal-1593	381	20	essential	essential	ADJ
american_scientific_journal-1593	381	21	conditions	condition	NOUN
american_scientific_journal-1593	381	22	for	for	ADP
american_scientific_journal-1593	381	23	an	an	DET
american_scientific_journal-1593	381	24	effective	effective	ADJ
american_scientific_journal-1593	381	25	self	self	NOUN
american_scientific_journal-1593	381	26	assessment	assessment	NOUN
american_scientific_journal-1593	381	27	system	system	NOUN
american_scientific_journal-1593	381	28	.	.	PUNCT
american_scientific_journal-1593	382	1	to	to	PART
american_scientific_journal-1593	382	2	effectively	effectively	ADV
american_scientific_journal-1593	382	3	implement	implement	VERB
american_scientific_journal-1593	382	4	the	the	DET
american_scientific_journal-1593	382	5	self	self	NOUN
american_scientific_journal-1593	382	6	-	-	PUNCT
american_scientific_journal-1593	382	7	assessment	assessment	NOUN
american_scientific_journal-1593	382	8	tax	tax	NOUN
american_scientific_journal-1593	382	9	system	system	NOUN
american_scientific_journal-1593	382	10	,	,	PUNCT
american_scientific_journal-1593	382	11	the	the	DET
american_scientific_journal-1593	382	12	authors	author	NOUN
american_scientific_journal-1593	382	13	of	of	ADP
american_scientific_journal-1593	382	14	this	this	DET
american_scientific_journal-1593	382	15	research	research	NOUN
american_scientific_journal-1593	382	16	recommend	recommend	VERB
american_scientific_journal-1593	382	17	policymakers	policymaker	NOUN
american_scientific_journal-1593	382	18	to	to	PART
american_scientific_journal-1593	382	19	create	create	VERB
american_scientific_journal-1593	382	20	awareness	awareness	NOUN
american_scientific_journal-1593	382	21	of	of	ADP
american_scientific_journal-1593	382	22	the	the	DET
american_scientific_journal-1593	382	23	tax	tax	NOUN
american_scientific_journal-1593	382	24	american	american	PROPN
american_scientific_journal-1593	382	25	scientific	scientific	PROPN
american_scientific_journal-1593	382	26	research	research	NOUN
american_scientific_journal-1593	382	27	journal	journal	NOUN
american_scientific_journal-1593	382	28	for	for	ADP
american_scientific_journal-1593	382	29	engineering	engineering	NOUN
american_scientific_journal-1593	382	30	,	,	PUNCT
american_scientific_journal-1593	382	31	technology	technology	NOUN
american_scientific_journal-1593	382	32	,	,	PUNCT
american_scientific_journal-1593	382	33	and	and	CCONJ
american_scientific_journal-1593	382	34	sciences	science	NOUN
american_scientific_journal-1593	382	35	(	(	PUNCT
american_scientific_journal-1593	382	36	asrjets	asrjet	NOUN
american_scientific_journal-1593	382	37	)	)	PUNCT
american_scientific_journal-1593	382	38	(	(	PUNCT
american_scientific_journal-1593	382	39	2016	2016	NUM
american_scientific_journal-1593	382	40	)	)	PUNCT
american_scientific_journal-1593	382	41	volume	volume	NOUN
american_scientific_journal-1593	382	42	20	20	NUM
american_scientific_journal-1593	382	43	,	,	PUNCT
american_scientific_journal-1593	382	44	no	no	DET
american_scientific_journal-1593	382	45	1	1	NUM
american_scientific_journal-1593	382	46	,	,	PUNCT
american_scientific_journal-1593	382	47	pp	pp	ADV
american_scientific_journal-1593	382	48	78	78	NUM
american_scientific_journal-1593	382	49	-	-	SYM
american_scientific_journal-1593	382	50	103	103	NUM
american_scientific_journal-1593	382	51	97	97	NUM
american_scientific_journal-1593	382	52	laws	law	NOUN
american_scientific_journal-1593	382	53	through	through	ADP
american_scientific_journal-1593	382	54	tax	tax	NOUN
american_scientific_journal-1593	382	55	education	education	NOUN
american_scientific_journal-1593	382	56	programs	program	NOUN
american_scientific_journal-1593	382	57	,	,	PUNCT
american_scientific_journal-1593	382	58	to	to	PART
american_scientific_journal-1593	382	59	simplify	simplify	VERB
american_scientific_journal-1593	382	60	the	the	DET
american_scientific_journal-1593	382	61	tax	tax	NOUN
american_scientific_journal-1593	382	62	laws	law	NOUN
american_scientific_journal-1593	382	63	and	and	CCONJ
american_scientific_journal-1593	382	64	tax	tax	NOUN
american_scientific_journal-1593	382	65	filing	filing	NOUN
american_scientific_journal-1593	382	66	procedures	procedure	NOUN
american_scientific_journal-1593	382	67	,	,	PUNCT
american_scientific_journal-1593	382	68	to	to	PART
american_scientific_journal-1593	382	69	create	create	VERB
american_scientific_journal-1593	382	70	effective	effective	ADJ
american_scientific_journal-1593	382	71	tax	tax	NOUN
american_scientific_journal-1593	382	72	administration	administration	NOUN
american_scientific_journal-1593	382	73	so	so	SCONJ
american_scientific_journal-1593	382	74	as	as	SCONJ
american_scientific_journal-1593	382	75	to	to	PART
american_scientific_journal-1593	382	76	effectively	effectively	ADV
american_scientific_journal-1593	382	77	enforce	enforce	VERB
american_scientific_journal-1593	382	78	the	the	DET
american_scientific_journal-1593	382	79	tax	tax	NOUN
american_scientific_journal-1593	382	80	laws	law	NOUN
american_scientific_journal-1593	382	81	,	,	PUNCT
american_scientific_journal-1593	382	82	to	to	PART
american_scientific_journal-1593	382	83	apply	apply	VERB
american_scientific_journal-1593	382	84	the	the	DET
american_scientific_journal-1593	382	85	tax	tax	NOUN
american_scientific_journal-1593	382	86	penalties	penalty	NOUN
american_scientific_journal-1593	382	87	strongly	strongly	ADV
american_scientific_journal-1593	382	88	and	and	CCONJ
american_scientific_journal-1593	382	89	uniformly	uniformly	ADV
american_scientific_journal-1593	382	90	,	,	PUNCT
american_scientific_journal-1593	382	91	to	to	PART
american_scientific_journal-1593	382	92	improve	improve	VERB
american_scientific_journal-1593	382	93	the	the	DET
american_scientific_journal-1593	382	94	tax	tax	NOUN
american_scientific_journal-1593	382	95	service	service	NOUN
american_scientific_journal-1593	382	96	provided	provide	VERB
american_scientific_journal-1593	382	97	for	for	ADP
american_scientific_journal-1593	382	98	tax	tax	NOUN
american_scientific_journal-1593	382	99	payers	payer	NOUN
american_scientific_journal-1593	382	100	and	and	CCONJ
american_scientific_journal-1593	382	101	to	to	PART
american_scientific_journal-1593	382	102	implement	implement	VERB
american_scientific_journal-1593	382	103	effective	effective	ADJ
american_scientific_journal-1593	382	104	risk	risk	NOUN
american_scientific_journal-1593	382	105	based	base	VERB
american_scientific_journal-1593	382	106	audits	audits	NOUN
american_scientific_journal-1593	382	107	on	on	ADP
american_scientific_journal-1593	382	108	the	the	DET
american_scientific_journal-1593	382	109	tax	tax	NOUN
american_scientific_journal-1593	382	110	documents	document	NOUN
american_scientific_journal-1593	382	111	of	of	ADP
american_scientific_journal-1593	382	112	the	the	DET
american_scientific_journal-1593	382	113	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	382	114	regularly	regularly	ADV
american_scientific_journal-1593	382	115	.	.	PUNCT
american_scientific_journal-1593	383	1	acknowledgement	acknowledgement	NOUN
american_scientific_journal-1593	383	2	i	i	PRON
american_scientific_journal-1593	383	3	would	would	AUX
american_scientific_journal-1593	383	4	like	like	VERB
american_scientific_journal-1593	383	5	to	to	PART
american_scientific_journal-1593	383	6	take	take	VERB
american_scientific_journal-1593	383	7	this	this	DET
american_scientific_journal-1593	383	8	opportunity	opportunity	NOUN
american_scientific_journal-1593	383	9	to	to	PART
american_scientific_journal-1593	383	10	thank	thank	VERB
american_scientific_journal-1593	383	11	wolaita	wolaita	PROPN
american_scientific_journal-1593	383	12	sodo	sodo	PROPN
american_scientific_journal-1593	383	13	university	university	PROPN
american_scientific_journal-1593	383	14	for	for	ADP
american_scientific_journal-1593	383	15	funding	fund	VERB
american_scientific_journal-1593	383	16	the	the	DET
american_scientific_journal-1593	383	17	necessary	necessary	ADJ
american_scientific_journal-1593	383	18	budget	budget	NOUN
american_scientific_journal-1593	383	19	to	to	PART
american_scientific_journal-1593	383	20	finalize	finalize	VERB
american_scientific_journal-1593	383	21	this	this	DET
american_scientific_journal-1593	383	22	article	article	NOUN
american_scientific_journal-1593	383	23	.	.	PUNCT
american_scientific_journal-1593	384	1	the	the	DET
american_scientific_journal-1593	384	2	project	project	NOUN
american_scientific_journal-1593	384	3	would	would	AUX
american_scientific_journal-1593	384	4	not	not	PART
american_scientific_journal-1593	384	5	have	have	AUX
american_scientific_journal-1593	384	6	been	be	AUX
american_scientific_journal-1593	384	7	successful	successful	ADJ
american_scientific_journal-1593	384	8	without	without	ADP
american_scientific_journal-1593	384	9	the	the	DET
american_scientific_journal-1593	384	10	help	help	NOUN
american_scientific_journal-1593	384	11	of	of	ADP
american_scientific_journal-1593	384	12	this	this	DET
american_scientific_journal-1593	384	13	institution	institution	NOUN
american_scientific_journal-1593	384	14	.	.	PUNCT
american_scientific_journal-1593	385	1	references	reference	NOUN
american_scientific_journal-1593	385	2	[	[	X
american_scientific_journal-1593	385	3	1	1	NUM
american_scientific_journal-1593	385	4	]	]	PUNCT
american_scientific_journal-1593	385	5	mohid	mohid	NOUN
american_scientific_journal-1593	385	6	razil	razil	NOUN
american_scientific_journal-1593	385	7	p.(2010	p.(2010	NOUN
american_scientific_journal-1593	385	8	)	)	PUNCT
american_scientific_journal-1593	385	9	tax	tax	NOUN
american_scientific_journal-1593	385	10	knowledge	knowledge	NOUN
american_scientific_journal-1593	385	11	and	and	CCONJ
american_scientific_journal-1593	385	12	tax	tax	NOUN
american_scientific_journal-1593	385	13	compliance	compliance	NOUN
american_scientific_journal-1593	385	14	determinants	determinant	NOUN
american_scientific_journal-1593	385	15	in	in	ADP
american_scientific_journal-1593	385	16	self	self	NOUN
american_scientific_journal-1593	385	17	assessment	assessment	NOUN
american_scientific_journal-1593	385	18	system	system	NOUN
american_scientific_journal-1593	385	19	in	in	ADP
american_scientific_journal-1593	385	20	malaysia	malaysia	PROPN
american_scientific_journal-1593	385	21	.	.	PUNCT
american_scientific_journal-1593	386	1	phd	phd	NOUN
american_scientific_journal-1593	386	2	thesis	thesis	NOUN
american_scientific_journal-1593	387	1	[	[	X
american_scientific_journal-1593	387	2	2	2	NUM
american_scientific_journal-1593	387	3	]	]	X
american_scientific_journal-1593	387	4	loo	loo	NOUN
american_scientific_journal-1593	387	5	,	,	PUNCT
american_scientific_journal-1593	387	6	e.c	e.c	PROPN
american_scientific_journal-1593	387	7	.	.	PROPN
american_scientific_journal-1593	387	8	(	(	PUNCT
american_scientific_journal-1593	387	9	2006	2006	NUM
american_scientific_journal-1593	387	10	)	)	PUNCT
american_scientific_journal-1593	387	11	.	.	PUNCT
american_scientific_journal-1593	388	1	the	the	DET
american_scientific_journal-1593	388	2	influence	influence	NOUN
american_scientific_journal-1593	388	3	of	of	ADP
american_scientific_journal-1593	388	4	the	the	DET
american_scientific_journal-1593	388	5	introduction	introduction	NOUN
american_scientific_journal-1593	388	6	on	on	ADP
american_scientific_journal-1593	388	7	self	self	NOUN
american_scientific_journal-1593	388	8	assessment	assessment	NOUN
american_scientific_journal-1593	388	9	on	on	ADP
american_scientific_journal-1593	388	10	compliance	compliance	NOUN
american_scientific_journal-1593	388	11	behaviour	behaviour	NOUN
american_scientific_journal-1593	388	12	of	of	ADP
american_scientific_journal-1593	388	13	individual	individual	ADJ
american_scientific_journal-1593	388	14	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	388	15	in	in	ADP
american_scientific_journal-1593	388	16	malaysia	malaysia	PROPN
american_scientific_journal-1593	388	17	.	.	PUNCT
american_scientific_journal-1593	389	1	phd	phd	NOUN
american_scientific_journal-1593	389	2	thesis	thesis	PROPN
american_scientific_journal-1593	389	3	.	.	PUNCT
american_scientific_journal-1593	390	1	university	university	NOUN
american_scientific_journal-1593	390	2	of	of	ADP
american_scientific_journal-1593	390	3	sydney	sydney	PROPN
american_scientific_journal-1593	390	4	.	.	PUNCT
american_scientific_journal-1593	391	1	[	[	X
american_scientific_journal-1593	391	2	3	3	NUM
american_scientific_journal-1593	391	3	]	]	X
american_scientific_journal-1593	391	4	imf	imf	PROPN
american_scientific_journal-1593	391	5	(	(	PUNCT
american_scientific_journal-1593	391	6	1024	1024	NUM
american_scientific_journal-1593	391	7	)	)	PUNCT
american_scientific_journal-1593	392	1	[	[	X
american_scientific_journal-1593	392	2	4	4	NUM
american_scientific_journal-1593	392	3	]	]	X
american_scientific_journal-1593	392	4	fdre	fdre	NOUN
american_scientific_journal-1593	392	5	;	;	PUNCT
american_scientific_journal-1593	392	6	proclamation	proclamation	NOUN
american_scientific_journal-1593	392	7	number	number	NOUN
american_scientific_journal-1593	392	8	286/2002	286/2002	NUM
american_scientific_journal-1593	392	9	;	;	PUNCT
american_scientific_journal-1593	392	10	income	income	NOUN
american_scientific_journal-1593	392	11	tax	tax	NOUN
american_scientific_journal-1593	392	12	proclamation	proclamation	PROPN
american_scientific_journal-1593	392	13	federal	federal	ADJ
american_scientific_journal-1593	392	14	negarit	negarit	ADJ
american_scientific_journal-1593	392	15	gezzette	gezzette	NOUN
american_scientific_journal-1593	392	16	number	number	NOUN
american_scientific_journal-1593	392	17	1861	1861	NUM
american_scientific_journal-1593	392	18	[	[	X
american_scientific_journal-1593	392	19	5	5	NUM
american_scientific_journal-1593	392	20	]	]	SYM
american_scientific_journal-1593	392	21	kasipillai	kasipillai	PROPN
american_scientific_journal-1593	392	22	,	,	PUNCT
american_scientific_journal-1593	392	23	j.	j.	PROPN
american_scientific_journal-1593	392	24	(	(	PUNCT
american_scientific_journal-1593	392	25	2000	2000	NUM
american_scientific_journal-1593	392	26	)	)	PUNCT
american_scientific_journal-1593	392	27	.	.	PUNCT
american_scientific_journal-1593	393	1	a	a	DET
american_scientific_journal-1593	393	2	practical	practical	ADJ
american_scientific_journal-1593	393	3	guide	guide	NOUN
american_scientific_journal-1593	393	4	to	to	ADP
american_scientific_journal-1593	393	5	malaysian	malaysian	ADJ
american_scientific_journal-1593	393	6	taxation	taxation	NOUN
american_scientific_journal-1593	393	7	-	-	PUNCT
american_scientific_journal-1593	393	8	current	current	ADJ
american_scientific_journal-1593	393	9	year	year	NOUN
american_scientific_journal-1593	393	10	assessment	assessment	NOUN
american_scientific_journal-1593	393	11	.	.	PUNCT
american_scientific_journal-1593	394	1	kuala	kuala	PROPN
american_scientific_journal-1593	394	2	lumpur	lumpur	PROPN
american_scientific_journal-1593	394	3	:	:	PUNCT
american_scientific_journal-1593	394	4	mcgraw	mcgraw	PROPN
american_scientific_journal-1593	394	5	-	-	PUNCT
american_scientific_journal-1593	394	6	hill	hill	NOUN
american_scientific_journal-1593	394	7	.	.	PUNCT
american_scientific_journal-1593	395	1	[	[	X
american_scientific_journal-1593	395	2	6	6	NUM
american_scientific_journal-1593	395	3	]	]	X
american_scientific_journal-1593	395	4	chen	chen	PROPN
american_scientific_journal-1593	395	5	loo	loo	PROPN
american_scientific_journal-1593	395	6	,	,	PUNCT
american_scientific_journal-1593	395	7	e.	e.	PROPN
american_scientific_journal-1593	395	8	,	,	PUNCT
american_scientific_journal-1593	395	9	&	&	CCONJ
american_scientific_journal-1593	395	10	keng	keng	PROPN
american_scientific_journal-1593	395	11	ho	ho	PROPN
american_scientific_journal-1593	395	12	,	,	PUNCT
american_scientific_journal-1593	395	13	j.	j.	PROPN
american_scientific_journal-1593	395	14	(	(	PUNCT
american_scientific_journal-1593	395	15	2005	2005	NUM
american_scientific_journal-1593	395	16	)	)	PUNCT
american_scientific_journal-1593	395	17	,	,	PUNCT
american_scientific_journal-1593	395	18	competency	competency	NOUN
american_scientific_journal-1593	395	19	of	of	ADP
american_scientific_journal-1593	395	20	malaysian	malaysian	ADJ
american_scientific_journal-1593	395	21	salaried	salary	VERB
american_scientific_journal-1593	395	22	individuals	individual	NOUN
american_scientific_journal-1593	395	23	in	in	ADP
american_scientific_journal-1593	395	24	relation	relation	NOUN
american_scientific_journal-1593	395	25	to	to	PART
american_scientific_journal-1593	395	26	tax	tax	NOUN
american_scientific_journal-1593	395	27	compliance	compliance	NOUN
american_scientific_journal-1593	395	28	under	under	ADP
american_scientific_journal-1593	395	29	self	self	NOUN
american_scientific_journal-1593	395	30	assessment	assessment	NOUN
american_scientific_journal-1593	395	31	:	:	PUNCT
american_scientific_journal-1593	395	32	journal	journal	NOUN
american_scientific_journal-1593	395	33	of	of	ADP
american_scientific_journal-1593	395	34	tax	tax	NOUN
american_scientific_journal-1593	395	35	research	research	NOUN
american_scientific_journal-1593	395	36	.	.	PUNCT
american_scientific_journal-1593	396	1	[	[	X
american_scientific_journal-1593	396	2	7	7	NUM
american_scientific_journal-1593	396	3	]	]	ADJ
american_scientific_journal-1593	396	4	razil	razil	NOUN
american_scientific_journal-1593	396	5	palil	palil	NOUN
american_scientific_journal-1593	396	6	and	and	CCONJ
american_scientific_journal-1593	396	7	ahmed	ahmed	PROPN
american_scientific_journal-1593	396	8	farik	farik	PROPN
american_scientific_journal-1593	396	9	(	(	PUNCT
american_scientific_journal-1593	396	10	2011	2011	NUM
american_scientific_journal-1593	396	11	)	)	PUNCT
american_scientific_journal-1593	396	12	factors	factor	NOUN
american_scientific_journal-1593	396	13	affecting	affect	VERB
american_scientific_journal-1593	396	14	tax	tax	NOUN
american_scientific_journal-1593	396	15	compliance	compliance	NOUN
american_scientific_journal-1593	396	16	behavior	behavior	NOUN
american_scientific_journal-1593	396	17	in	in	ADP
american_scientific_journal-1593	396	18	self	self	NOUN
american_scientific_journal-1593	396	19	assessment	assessment	NOUN
american_scientific_journal-1593	396	20	,	,	PUNCT
american_scientific_journal-1593	396	21	african	african	ADJ
american_scientific_journal-1593	396	22	journal	journal	NOUN
american_scientific_journal-1593	396	23	of	of	ADP
american_scientific_journal-1593	396	24	business	business	NOUN
american_scientific_journal-1593	396	25	management	management	NOUN
american_scientific_journal-1593	396	26	,	,	PUNCT
american_scientific_journal-1593	396	27	5(33):12864	5(33):12864	NUM
american_scientific_journal-1593	396	28	-	-	SYM
american_scientific_journal-1593	396	29	12872	12872	NUM
american_scientific_journal-1593	396	30	[	[	X
american_scientific_journal-1593	396	31	8	8	NUM
american_scientific_journal-1593	396	32	]	]	X
american_scientific_journal-1593	396	33	khalizatul	khalizatul	NOUN
american_scientific_journal-1593	396	34	(	(	PUNCT
american_scientific_journal-1593	396	35	2012	2012	NUM
american_scientific_journal-1593	396	36	)	)	PUNCT
american_scientific_journal-1593	396	37	a	a	DET
american_scientific_journal-1593	396	38	study	study	NOUN
american_scientific_journal-1593	396	39	on	on	ADP
american_scientific_journal-1593	396	40	tax	tax	NOUN
american_scientific_journal-1593	396	41	compliance	compliance	NOUN
american_scientific_journal-1593	396	42	in	in	ADP
american_scientific_journal-1593	396	43	self	self	NOUN
american_scientific_journal-1593	396	44	assessment	assessment	NOUN
american_scientific_journal-1593	396	45	system	system	NOUN
american_scientific_journal-1593	396	46	among	among	ADP
american_scientific_journal-1593	396	47	academicians	academician	NOUN
american_scientific_journal-1593	396	48	in	in	ADP
american_scientific_journal-1593	396	49	kota	kota	PROPN
american_scientific_journal-1593	396	50	kinabalu	kinabalu	PROPN
american_scientific_journal-1593	396	51	;	;	PUNCT
american_scientific_journal-1593	396	52	malaysia	malaysia	PROPN
american_scientific_journal-1593	396	53	saba	saba	PROPN
american_scientific_journal-1593	396	54	university	university	PROPN
american_scientific_journal-1593	397	1	[	[	X
american_scientific_journal-1593	397	2	9	9	NUM
american_scientific_journal-1593	397	3	]	]	X
american_scientific_journal-1593	397	4	organization	organization	NOUN
american_scientific_journal-1593	397	5	for	for	ADP
american_scientific_journal-1593	397	6	economic	economic	ADJ
american_scientific_journal-1593	397	7	co	co	NOUN
american_scientific_journal-1593	397	8	-	-	NOUN
american_scientific_journal-1593	397	9	operation	operation	NOUN
american_scientific_journal-1593	397	10	and	and	CCONJ
american_scientific_journal-1593	397	11	development	development	NOUN
american_scientific_journal-1593	397	12	(	(	PUNCT
american_scientific_journal-1593	397	13	2006	2006	NUM
american_scientific_journal-1593	397	14	):	):	PUNCT
american_scientific_journal-1593	397	15	“	"	PUNCT
american_scientific_journal-1593	397	16	forum	forum	NOUN
american_scientific_journal-1593	397	17	on	on	ADP
american_scientific_journal-1593	397	18	tax	tax	NOUN
american_scientific_journal-1593	397	19	administration	administration	NOUN
american_scientific_journal-1593	397	20	’s	’s	PART
american_scientific_journal-1593	397	21	compliance	compliance	NOUN
american_scientific_journal-1593	397	22	sub	sub	NOUN
american_scientific_journal-1593	397	23	-	-	NOUN
american_scientific_journal-1593	397	24	group	group	NOUN
american_scientific_journal-1593	397	25	,	,	PUNCT
american_scientific_journal-1593	397	26	strengthening	strengthen	VERB
american_scientific_journal-1593	397	27	tax	tax	NOUN
american_scientific_journal-1593	397	28	audit	audit	NOUN
american_scientific_journal-1593	397	29	capabilities	capability	NOUN
american_scientific_journal-1593	397	30	.	.	PUNCT
american_scientific_journal-1593	398	1	[	[	X
american_scientific_journal-1593	398	2	10	10	NUM
american_scientific_journal-1593	398	3	]	]	X
american_scientific_journal-1593	398	4	junainah	junainah	PROPN
american_scientific_journal-1593	398	5	jaidi	jaidi	PROPN
american_scientific_journal-1593	398	6	,	,	PUNCT
american_scientific_journal-1593	398	7	.	.	PUNCT
american_scientific_journal-1593	399	1	raman	raman	PROPN
american_scientific_journal-1593	399	2	noordin	noordin	PROPN
american_scientific_journal-1593	399	3	,	,	PUNCT
american_scientific_journal-1593	399	4	abdul	abdul	PROPN
american_scientific_journal-1593	399	5	wahid	wahid	PROPN
american_scientific_journal-1593	399	6	mohd	mohd	PROPN
american_scientific_journal-1593	399	7	.	.	PUNCT
american_scientific_journal-1593	400	1	kassim	kassim	PROPN
american_scientific_journal-1593	400	2	(	(	PUNCT
american_scientific_journal-1593	400	3	2013	2013	NUM
american_scientific_journal-1593	400	4	)	)	PUNCT
american_scientific_journal-1593	400	5	individual	individual	ADJ
american_scientific_journal-1593	400	6	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	400	7	’	’	PART
american_scientific_journal-1593	400	8	perception	perception	NOUN
american_scientific_journal-1593	400	9	towards	towards	ADP
american_scientific_journal-1593	400	10	self	self	NOUN
american_scientific_journal-1593	400	11	-	-	PUNCT
american_scientific_journal-1593	400	12	assessment	assessment	NOUN
american_scientific_journal-1593	400	13	system	system	NOUN
american_scientific_journal-1593	400	14	:	:	PUNCT
american_scientific_journal-1593	400	15	a	a	DET
american_scientific_journal-1593	400	16	compliance	compliance	NOUN
american_scientific_journal-1593	400	17	:	:	PUNCT
american_scientific_journal-1593	400	18	a	a	DET
american_scientific_journal-1593	400	19	review	review	NOUN
american_scientific_journal-1593	400	20	of	of	ADP
american_scientific_journal-1593	400	21	the	the	DET
american_scientific_journal-1593	400	22	literature	literature	NOUN
american_scientific_journal-1593	400	23	.	.	PUNCT
american_scientific_journal-1593	401	1	journal	journal	PROPN
american_scientific_journal-1593	401	2	of	of	ADP
american_scientific_journal-1593	401	3	accounting	accounting	NOUN
american_scientific_journal-1593	401	4	literature	literature	NOUN
american_scientific_journal-1593	401	5	,	,	PUNCT
american_scientific_journal-1593	401	6	11	11	NUM
american_scientific_journal-1593	401	7	(	(	PUNCT
american_scientific_journal-1593	401	8	1	1	NUM
american_scientific_journal-1593	401	9	)	)	PUNCT
american_scientific_journal-1593	401	10	.	.	PUNCT
american_scientific_journal-1593	402	1	[	[	X
american_scientific_journal-1593	402	2	11	11	NUM
american_scientific_journal-1593	402	3	]	]	PUNCT
american_scientific_journal-1593	402	4	kiabel	kiabel	NOUN
american_scientific_journal-1593	402	5	,	,	PUNCT
american_scientific_journal-1593	402	6	b.d	b.d	PROPN
american_scientific_journal-1593	402	7	and	and	CCONJ
american_scientific_journal-1593	402	8	nwikpasi	nwikpasi	PROPN
american_scientific_journal-1593	402	9	,	,	PUNCT
american_scientific_journal-1593	402	10	n.(2001	n.(2001	NOUN
american_scientific_journal-1593	402	11	)	)	PUNCT
american_scientific_journal-1593	402	12	selected	select	VERB
american_scientific_journal-1593	402	13	aspects	aspect	NOUN
american_scientific_journal-1593	402	14	of	of	ADP
american_scientific_journal-1593	402	15	nigerian	nigerian	ADJ
american_scientific_journal-1593	402	16	taxes	taxis	NOUN
american_scientific_journal-1593	402	17	.	.	PUNCT
american_scientific_journal-1593	403	1	ngbaa	ngbaa	PROPN
american_scientific_journal-1593	403	2	commercial	commercial	PROPN
american_scientific_journal-1593	403	3	ent.port	ent.port	NUM
american_scientific_journal-1593	403	4	harcourt	harcourt	PROPN
american_scientific_journal-1593	403	5	.	.	PUNCT
american_scientific_journal-1593	404	1	american	american	PROPN
american_scientific_journal-1593	404	2	scientific	scientific	PROPN
american_scientific_journal-1593	404	3	research	research	PROPN
american_scientific_journal-1593	404	4	journal	journal	NOUN
american_scientific_journal-1593	404	5	for	for	ADP
american_scientific_journal-1593	404	6	engineering	engineering	NOUN
american_scientific_journal-1593	404	7	,	,	PUNCT
american_scientific_journal-1593	404	8	technology	technology	NOUN
american_scientific_journal-1593	404	9	,	,	PUNCT
american_scientific_journal-1593	404	10	and	and	CCONJ
american_scientific_journal-1593	404	11	sciences	science	NOUN
american_scientific_journal-1593	404	12	(	(	PUNCT
american_scientific_journal-1593	404	13	asrjets	asrjet	NOUN
american_scientific_journal-1593	404	14	)	)	PUNCT
american_scientific_journal-1593	404	15	(	(	PUNCT
american_scientific_journal-1593	404	16	2016	2016	NUM
american_scientific_journal-1593	404	17	)	)	PUNCT
american_scientific_journal-1593	404	18	volume	volume	NOUN
american_scientific_journal-1593	404	19	20	20	NUM
american_scientific_journal-1593	404	20	,	,	PUNCT
american_scientific_journal-1593	404	21	no	no	DET
american_scientific_journal-1593	404	22	1	1	NUM
american_scientific_journal-1593	404	23	,	,	PUNCT
american_scientific_journal-1593	404	24	pp	pp	ADV
american_scientific_journal-1593	404	25	78	78	NUM
american_scientific_journal-1593	404	26	-	-	SYM
american_scientific_journal-1593	404	27	103	103	NUM
american_scientific_journal-1593	404	28	98	98	NUM
american_scientific_journal-1593	404	29	[	[	SYM
american_scientific_journal-1593	404	30	12	12	NUM
american_scientific_journal-1593	404	31	]	]	PUNCT
american_scientific_journal-1593	404	32	ogbonna	ogbonna	NOUN
american_scientific_journal-1593	404	33	,	,	PUNCT
american_scientific_journal-1593	404	34	gabriel	gabriel	PROPN
american_scientific_journal-1593	404	35	.nkwazema፣	.nkwazema፣	PROPN
american_scientific_journal-1593	405	1	(	(	PUNCT
american_scientific_journal-1593	405	2	2014)፣	2014)፣	NUM
american_scientific_journal-1593	405	3	self	self	NOUN
american_scientific_journal-1593	405	4	-	-	PUNCT
american_scientific_journal-1593	405	5	assessment	assessment	NOUN
american_scientific_journal-1593	405	6	scheme	scheme	NOUN
american_scientific_journal-1593	405	7	and	and	CCONJ
american_scientific_journal-1593	405	8	revenue	revenue	NOUN
american_scientific_journal-1593	405	9	generation	generation	NOUN
american_scientific_journal-1593	405	10	in	in	ADP
american_scientific_journal-1593	405	11	nigeria፣	nigeria፣	NOUN
american_scientific_journal-1593	405	12	developing	develop	VERB
american_scientific_journal-1593	405	13	country	country	NOUN
american_scientific_journal-1593	405	14	studies፣	studies፣	PROPN
american_scientific_journal-1593	405	15	vol.4	vol.4	PROPN
american_scientific_journal-1593	405	16	,	,	PUNCT
american_scientific_journal-1593	405	17	no.10	no.10	PROPN
american_scientific_journal-1593	405	18	,	,	PUNCT
american_scientific_journal-1593	405	19	2014	2014	NUM
american_scientific_journal-1593	405	20	,	,	PUNCT
american_scientific_journal-1593	405	21	nigeria	nigeria	PROPN
american_scientific_journal-1593	406	1	[	[	X
american_scientific_journal-1593	406	2	13	13	NUM
american_scientific_journal-1593	406	3	]	]	X
american_scientific_journal-1593	406	4	sarker	sarker	NOUN
american_scientific_journal-1593	406	5	,	,	PUNCT
american_scientific_journal-1593	406	6	t.k	t.k	PROPN
american_scientific_journal-1593	406	7	(	(	PUNCT
american_scientific_journal-1593	406	8	2003	2003	NUM
american_scientific_journal-1593	406	9	)	)	PUNCT
american_scientific_journal-1593	406	10	improving	improve	VERB
american_scientific_journal-1593	406	11	tax	tax	NOUN
american_scientific_journal-1593	406	12	compliance	compliance	NOUN
american_scientific_journal-1593	406	13	in	in	ADP
american_scientific_journal-1593	406	14	developing	develop	VERB
american_scientific_journal-1593	406	15	countries	country	NOUN
american_scientific_journal-1593	406	16	via	via	ADP
american_scientific_journal-1593	406	17	self	self	NOUN
american_scientific_journal-1593	406	18	assessment	assessment	NOUN
american_scientific_journal-1593	406	19	system	system	NOUN
american_scientific_journal-1593	406	20	.	.	PUNCT
american_scientific_journal-1593	407	1	what	what	PRON
american_scientific_journal-1593	407	2	could	could	AUX
american_scientific_journal-1593	407	3	bangladesh	bangladesh	NOUN
american_scientific_journal-1593	407	4	learn	learn	VERB
american_scientific_journal-1593	407	5	from	from	ADP
american_scientific_journal-1593	407	6	japan	japan	PROPN
american_scientific_journal-1593	407	7	?	?	PUNCT
american_scientific_journal-1593	408	1	asia	asia	PROPN
american_scientific_journal-1593	408	2	-	-	PUNCT
american_scientific_journal-1593	408	3	pacific	pacific	PROPN
american_scientific_journal-1593	408	4	tax	tax	NOUN
american_scientific_journal-1593	408	5	.	.	PUNCT
american_scientific_journal-1593	409	1	[	[	X
american_scientific_journal-1593	409	2	14	14	NUM
american_scientific_journal-1593	409	3	]	]	X
american_scientific_journal-1593	409	4	mohammad	mohammad	PROPN
american_scientific_journal-1593	409	5	reza	reza	PROPN
american_scientific_journal-1593	409	6	abdi	abdi	PROPN
american_scientific_journal-1593	409	7	.	.	PUNCT
american_scientific_journal-1593	410	1	(	(	PUNCT
american_scientific_journal-1593	410	2	2010	2010	NUM
american_scientific_journal-1593	410	3	)	)	PUNCT
american_scientific_journal-1593	410	4	role	role	NOUN
american_scientific_journal-1593	410	5	of	of	ADP
american_scientific_journal-1593	410	6	tax	tax	NOUN
american_scientific_journal-1593	410	7	audit	audit	NOUN
american_scientific_journal-1593	410	8	in	in	ADP
american_scientific_journal-1593	410	9	improving	improve	VERB
american_scientific_journal-1593	410	10	tax	tax	NOUN
american_scientific_journal-1593	410	11	compliance	compliance	NOUN
american_scientific_journal-1593	410	12	:	:	PUNCT
american_scientific_journal-1593	410	13	case	case	NOUN
american_scientific_journal-1593	410	14	of	of	ADP
american_scientific_journal-1593	410	15	iranian	iranian	ADJ
american_scientific_journal-1593	410	16	taxation	taxation	NOUN
american_scientific_journal-1593	410	17	system	system	NOUN
american_scientific_journal-1593	410	18	,	,	PUNCT
american_scientific_journal-1593	410	19	iranian	iranian	ADJ
american_scientific_journal-1593	410	20	national	national	PROPN
american_scientific_journal-1593	410	21	tax	tax	PROPN
american_scientific_journal-1593	410	22	administration	administration	NOUN
american_scientific_journal-1593	410	23	[	[	X
american_scientific_journal-1593	410	24	15	15	NUM
american_scientific_journal-1593	410	25	]	]	X
american_scientific_journal-1593	410	26	singh	singh	PROPN
american_scientific_journal-1593	410	27	,	,	PUNCT
american_scientific_journal-1593	410	28	v.	v.	PROPN
american_scientific_journal-1593	410	29	(	(	PUNCT
american_scientific_journal-1593	410	30	2003	2003	NUM
american_scientific_journal-1593	410	31	)	)	PUNCT
american_scientific_journal-1593	410	32	,	,	PUNCT
american_scientific_journal-1593	410	33	malaysian	malaysian	ADJ
american_scientific_journal-1593	410	34	tax	tax	NOUN
american_scientific_journal-1593	410	35	administration	administration	NOUN
american_scientific_journal-1593	410	36	.	.	PUNCT
american_scientific_journal-1593	411	1	6th	6th	ADJ
american_scientific_journal-1593	411	2	ed	ed	NOUN
american_scientific_journal-1593	411	3	.	.	PUNCT
american_scientific_journal-1593	412	1	kuala	kuala	PROPN
american_scientific_journal-1593	412	2	lumpur	lumpur	PROPN
american_scientific_journal-1593	412	3	:	:	PUNCT
american_scientific_journal-1593	412	4	longman	longman	NOUN
american_scientific_journal-1593	412	5	.	.	PUNCT
american_scientific_journal-1593	413	1	system	system	NOUN
american_scientific_journal-1593	413	2	of	of	ADP
american_scientific_journal-1593	413	3	tax	tax	NOUN
american_scientific_journal-1593	413	4	rulings	ruling	NOUN
american_scientific_journal-1593	413	5	,	,	PUNCT
american_scientific_journal-1593	413	6	revenue	revenue	NOUN
american_scientific_journal-1593	413	7	law	law	NOUN
american_scientific_journal-1593	413	8	journal	journal	NOUN
american_scientific_journal-1593	413	9	,	,	PUNCT
american_scientific_journal-1593	413	10	175(3	175(3	NUM
american_scientific_journal-1593	413	11	)	)	PUNCT
american_scientific_journal-1593	413	12	.	.	PUNCT
american_scientific_journal-1593	414	1	[	[	X
american_scientific_journal-1593	414	2	16	16	NUM
american_scientific_journal-1593	414	3	]	]	PUNCT
american_scientific_journal-1593	414	4	marlik	marlik	NOUN
american_scientific_journal-1593	414	5	,	,	PUNCT
american_scientific_journal-1593	414	6	t.	t.	PROPN
american_scientific_journal-1593	414	7	(	(	PUNCT
american_scientific_journal-1593	414	8	2010	2010	NUM
american_scientific_journal-1593	414	9	)	)	PUNCT
american_scientific_journal-1593	414	10	achieving	achieve	VERB
american_scientific_journal-1593	414	11	voluntary	voluntary	ADJ
american_scientific_journal-1593	414	12	compliance	compliance	NOUN
american_scientific_journal-1593	414	13	through	through	ADP
american_scientific_journal-1593	414	14	self	self	NOUN
american_scientific_journal-1593	414	15	assessment	assessment	NOUN
american_scientific_journal-1593	414	16	tax	tax	NOUN
american_scientific_journal-1593	414	17	regime	regime	NOUN
american_scientific_journal-1593	414	18	.	.	PUNCT
american_scientific_journal-1593	415	1	self	self	NOUN
american_scientific_journal-1593	415	2	assessment	assessment	NOUN
american_scientific_journal-1593	415	3	project	project	NOUN
american_scientific_journal-1593	415	4	of	of	ADP
american_scientific_journal-1593	415	5	the	the	DET
american_scientific_journal-1593	415	6	federal	federal	PROPN
american_scientific_journal-1593	415	7	inland	inland	PROPN
american_scientific_journal-1593	415	8	revenue	revenue	PROPN
american_scientific_journal-1593	415	9	services	service	NOUN
american_scientific_journal-1593	415	10	nigeria	nigeria	PROPN
american_scientific_journal-1593	415	11	.	.	PUNCT
american_scientific_journal-1593	415	12	:	:	PUNCT
american_scientific_journal-1593	416	1	[	[	X
american_scientific_journal-1593	416	2	17	17	NUM
american_scientific_journal-1593	416	3	]	]	PUNCT
american_scientific_journal-1593	416	4	netsanet	netsanet	NOUN
american_scientific_journal-1593	416	5	bibisso	bibisso	NOUN
american_scientific_journal-1593	416	6	(	(	PUNCT
american_scientific_journal-1593	416	7	2014	2014	NUM
american_scientific_journal-1593	416	8	)	)	PUNCT
american_scientific_journal-1593	416	9	assessment	assessment	NOUN
american_scientific_journal-1593	416	10	of	of	ADP
american_scientific_journal-1593	416	11	tax	tax	NOUN
american_scientific_journal-1593	416	12	audit	audit	NOUN
american_scientific_journal-1593	416	13	practice	practice	NOUN
american_scientific_journal-1593	416	14	:	:	PUNCT
american_scientific_journal-1593	416	15	the	the	DET
american_scientific_journal-1593	416	16	case	case	NOUN
american_scientific_journal-1593	416	17	of	of	ADP
american_scientific_journal-1593	416	18	hawassa	hawassa	PROPN
american_scientific_journal-1593	416	19	city	city	PROPN
american_scientific_journal-1593	416	20	administration	administration	PROPN
american_scientific_journal-1593	416	21	,	,	PUNCT
american_scientific_journal-1593	416	22	ifsmrc	ifsmrc	PROPN
american_scientific_journal-1593	416	23	international	international	ADJ
american_scientific_journal-1593	416	24	publications	publication	NOUN
american_scientific_journal-1593	416	25	(	(	PUNCT
american_scientific_journal-1593	416	26	pvt	pvt	PROPN
american_scientific_journal-1593	416	27	)	)	PUNCT
american_scientific_journal-1593	416	28	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	416	29	,	,	PUNCT
american_scientific_journal-1593	416	30	india	india	PROPN
american_scientific_journal-1593	417	1	[	[	X
american_scientific_journal-1593	417	2	18	18	NUM
american_scientific_journal-1593	417	3	]	]	X
american_scientific_journal-1593	417	4	arindam	arindam	PROPN
american_scientific_journal-1593	417	5	,	,	PUNCT
american_scientific_journal-1593	417	6	das	das	PROPN
american_scientific_journal-1593	417	7	-	-	PUNCT
american_scientific_journal-1593	417	8	gupta,(1999	gupta,(1999	NOUN
american_scientific_journal-1593	417	9	)	)	PUNCT
american_scientific_journal-1593	417	10	,	,	PUNCT
american_scientific_journal-1593	417	11	performance	performance	NOUN
american_scientific_journal-1593	417	12	indicators	indicator	NOUN
american_scientific_journal-1593	417	13	for	for	ADP
american_scientific_journal-1593	417	14	tax	tax	NOUN
american_scientific_journal-1593	417	15	structure	structure	NOUN
american_scientific_journal-1593	417	16	and	and	CCONJ
american_scientific_journal-1593	417	17	administration	administration	NOUN
american_scientific_journal-1593	417	18	,	,	PUNCT
american_scientific_journal-1593	417	19	the	the	DET
american_scientific_journal-1593	417	20	world	world	NOUN
american_scientific_journal-1593	417	21	bank	bank	PROPN
american_scientific_journal-1593	418	1	[	[	X
american_scientific_journal-1593	418	2	19	19	NUM
american_scientific_journal-1593	418	3	]	]	PUNCT
american_scientific_journal-1593	418	4	tyler	tyler	NOUN
american_scientific_journal-1593	418	5	,	,	PUNCT
american_scientific_journal-1593	418	6	t.	t.	PROPN
american_scientific_journal-1593	418	7	,	,	PUNCT
american_scientific_journal-1593	418	8	and	and	CCONJ
american_scientific_journal-1593	418	9	lind	lind	PROPN
american_scientific_journal-1593	418	10	,	,	PUNCT
american_scientific_journal-1593	418	11	e.	e.	PROPN
american_scientific_journal-1593	418	12	(	(	PUNCT
american_scientific_journal-1593	418	13	1992	1992	NUM
american_scientific_journal-1593	418	14	)	)	PUNCT
american_scientific_journal-1593	418	15	.	.	PUNCT
american_scientific_journal-1593	419	1	a	a	DET
american_scientific_journal-1593	419	2	relational	relational	ADJ
american_scientific_journal-1593	419	3	model	model	NOUN
american_scientific_journal-1593	419	4	of	of	ADP
american_scientific_journal-1593	419	5	authority	authority	NOUN
american_scientific_journal-1593	419	6	in	in	ADP
american_scientific_journal-1593	419	7	groups	group	NOUN
american_scientific_journal-1593	419	8	.	.	PUNCT
american_scientific_journal-1593	420	1	in	in	ADP
american_scientific_journal-1593	420	2	zanna	zanna	PROPN
american_scientific_journal-1593	420	3	,	,	PUNCT
american_scientific_journal-1593	420	4	m.p	m.p	PROPN
american_scientific_journal-1593	420	5	.	.	PROPN
american_scientific_journal-1593	420	6	(	(	PUNCT
american_scientific_journal-1593	420	7	ed	ed	NOUN
american_scientific_journal-1593	420	8	)	)	PUNCT
american_scientific_journal-1593	420	9	,	,	PUNCT
american_scientific_journal-1593	420	10	advances	advance	VERB
american_scientific_journal-1593	420	11	in	in	ADP
american_scientific_journal-1593	420	12	experimental	experimental	ADJ
american_scientific_journal-1593	420	13	social	social	ADJ
american_scientific_journal-1593	420	14	psychology	psychology	NOUN
american_scientific_journal-1593	420	15	,	,	PUNCT
american_scientific_journal-1593	420	16	xxv	xxv	PROPN
american_scientific_journal-1593	420	17	,	,	PUNCT
american_scientific_journal-1593	420	18	115	115	NUM
american_scientific_journal-1593	420	19	-	-	SYM
american_scientific_journal-1593	420	20	191	191	NUM
american_scientific_journal-1593	420	21	.	.	PUNCT
american_scientific_journal-1593	421	1	san	san	PROPN
american_scientific_journal-1593	421	2	diego	diego	PROPN
american_scientific_journal-1593	421	3	,	,	PUNCT
american_scientific_journal-1593	421	4	ca	ca	NOUN
american_scientific_journal-1593	421	5	:	:	PUNCT
american_scientific_journal-1593	421	6	academic	academic	ADJ
american_scientific_journal-1593	421	7	press	press	NOUN
american_scientific_journal-1593	421	8	.	.	PUNCT
american_scientific_journal-1593	422	1	[	[	X
american_scientific_journal-1593	422	2	20	20	NUM
american_scientific_journal-1593	422	3	]	]	X
american_scientific_journal-1593	422	4	silvani	silvani	PROPN
american_scientific_journal-1593	422	5	,	,	PUNCT
american_scientific_journal-1593	422	6	c	c	PROPN
american_scientific_journal-1593	422	7	and	and	CCONJ
american_scientific_journal-1593	422	8	baer	baer	PROPN
american_scientific_journal-1593	422	9	,	,	PUNCT
american_scientific_journal-1593	422	10	k.(1997	k.(1997	PROPN
american_scientific_journal-1593	422	11	)	)	PUNCT
american_scientific_journal-1593	422	12	designing	design	VERB
american_scientific_journal-1593	422	13	a	a	DET
american_scientific_journal-1593	422	14	tax	tax	NOUN
american_scientific_journal-1593	422	15	administration	administration	NOUN
american_scientific_journal-1593	422	16	reform	reform	NOUN
american_scientific_journal-1593	422	17	strategy	strategy	NOUN
american_scientific_journal-1593	422	18	:	:	PUNCT
american_scientific_journal-1593	422	19	experiences	experience	NOUN
american_scientific_journal-1593	422	20	and	and	CCONJ
american_scientific_journal-1593	422	21	guidelines	guideline	NOUN
american_scientific_journal-1593	422	22	.	.	PUNCT
american_scientific_journal-1593	423	1	tax	tax	NOUN
american_scientific_journal-1593	423	2	notes	note	VERB
american_scientific_journal-1593	423	3	international	international	ADJ
american_scientific_journal-1593	423	4	tax	tax	NOUN
american_scientific_journal-1593	423	5	policies	policy	NOUN
american_scientific_journal-1593	423	6	.	.	PUNCT
american_scientific_journal-1593	424	1	[	[	X
american_scientific_journal-1593	424	2	21	21	NUM
american_scientific_journal-1593	424	3	]	]	X
american_scientific_journal-1593	424	4	bird	bird	NOUN
american_scientific_journal-1593	424	5	,	,	PUNCT
american_scientific_journal-1593	424	6	r.	r.	PROPN
american_scientific_journal-1593	424	7	m.	m.	PROPN
american_scientific_journal-1593	424	8	and	and	CCONJ
american_scientific_journal-1593	424	9	oldman	oldman	NOUN
american_scientific_journal-1593	424	10	.	.	PUNCT
american_scientific_journal-1593	425	1	o.	o.	PROPN
american_scientific_journal-1593	425	2	(	(	PUNCT
american_scientific_journal-1593	425	3	1967	1967	NUM
american_scientific_journal-1593	425	4	)	)	PUNCT
american_scientific_journal-1593	425	5	.	.	PUNCT
american_scientific_journal-1593	426	1	readings	reading	NOUN
american_scientific_journal-1593	426	2	on	on	ADP
american_scientific_journal-1593	426	3	taxation	taxation	NOUN
american_scientific_journal-1593	426	4	in	in	ADP
american_scientific_journal-1593	426	5	developing	develop	VERB
american_scientific_journal-1593	426	6	countries	country	NOUN
american_scientific_journal-1593	426	7	,	,	PUNCT
american_scientific_journal-1593	426	8	revised	revise	VERB
american_scientific_journal-1593	426	9	edition	edition	NOUN
american_scientific_journal-1593	426	10	.	.	PUNCT
american_scientific_journal-1593	427	1	baltimore	baltimore	PROPN
american_scientific_journal-1593	427	2	,	,	PUNCT
american_scientific_journal-1593	427	3	usa	usa	PROPN
american_scientific_journal-1593	427	4	:	:	PUNCT
american_scientific_journal-1593	427	5	the	the	DET
american_scientific_journal-1593	427	6	john	john	PROPN
american_scientific_journal-1593	427	7	hopkins	hopkins	PROPN
american_scientific_journal-1593	427	8	press	press	PROPN
american_scientific_journal-1593	428	1	[	[	X
american_scientific_journal-1593	428	2	22	22	NUM
american_scientific_journal-1593	428	3	]	]	PUNCT
american_scientific_journal-1593	428	4	desta	desta	PROPN
american_scientific_journal-1593	428	5	kassa	kassa	PROPN
american_scientific_journal-1593	428	6	(	(	PUNCT
american_scientific_journal-1593	428	7	2010	2010	NUM
american_scientific_journal-1593	428	8	)	)	PUNCT
american_scientific_journal-1593	428	9	assessment	assessment	NOUN
american_scientific_journal-1593	428	10	of	of	ADP
american_scientific_journal-1593	428	11	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	428	12	'	'	PART
american_scientific_journal-1593	428	13	voluntary	voluntary	ADJ
american_scientific_journal-1593	428	14	compliance	compliance	NOUN
american_scientific_journal-1593	428	15	with	with	ADP
american_scientific_journal-1593	428	16	taxation	taxation	NOUN
american_scientific_journal-1593	428	17	;	;	PUNCT
american_scientific_journal-1593	428	18	a	a	DET
american_scientific_journal-1593	428	19	case	case	NOUN
american_scientific_journal-1593	428	20	of	of	ADP
american_scientific_journal-1593	428	21	mekelle	mekelle	PROPN
american_scientific_journal-1593	428	22	city	city	PROPN
american_scientific_journal-1593	428	23	,	,	PUNCT
american_scientific_journal-1593	428	24	tigray	tigray	PROPN
american_scientific_journal-1593	428	25	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	428	26	;	;	PUNCT
american_scientific_journal-1593	428	27	msc	msc	PROPN
american_scientific_journal-1593	428	28	thesis	thesis	NOUN
american_scientific_journal-1593	428	29	[	[	X
american_scientific_journal-1593	428	30	23	23	NUM
american_scientific_journal-1593	428	31	]	]	X
american_scientific_journal-1593	428	32	oecd	oecd	PROPN
american_scientific_journal-1593	428	33	(	(	PUNCT
american_scientific_journal-1593	428	34	2006a	2006a	NUM
american_scientific_journal-1593	428	35	)	)	PUNCT
american_scientific_journal-1593	428	36	,	,	PUNCT
american_scientific_journal-1593	428	37	“	"	PUNCT
american_scientific_journal-1593	428	38	strengthening	strengthen	VERB
american_scientific_journal-1593	428	39	tax	tax	NOUN
american_scientific_journal-1593	428	40	audit	audit	NOUN
american_scientific_journal-1593	428	41	capabilities	capability	NOUN
american_scientific_journal-1593	428	42	:	:	PUNCT
american_scientific_journal-1593	428	43	general	general	ADJ
american_scientific_journal-1593	428	44	principles	principle	NOUN
american_scientific_journal-1593	428	45	and	and	CCONJ
american_scientific_journal-1593	428	46	approaches	approach	NOUN
american_scientific_journal-1593	428	47	”	"	PUNCT
american_scientific_journal-1593	428	48	,	,	PUNCT
american_scientific_journal-1593	428	49	forum	forum	NOUN
american_scientific_journal-1593	428	50	on	on	ADP
american_scientific_journal-1593	428	51	tax	tax	NOUN
american_scientific_journal-1593	428	52	administration	administration	NOUN
american_scientific_journal-1593	428	53	's	's	PART
american_scientific_journal-1593	428	54	compliance	compliance	NOUN
american_scientific_journal-1593	428	55	sub	sub	NOUN
american_scientific_journal-1593	428	56	-	-	NOUN
american_scientific_journal-1593	428	57	group	group	NOUN
american_scientific_journal-1593	428	58	,	,	PUNCT
american_scientific_journal-1593	428	59	oecd	oecd	PROPN
american_scientific_journal-1593	428	60	.	.	PUNCT
american_scientific_journal-1593	429	1	[	[	X
american_scientific_journal-1593	429	2	24	24	NUM
american_scientific_journal-1593	429	3	]	]	PUNCT
american_scientific_journal-1593	429	4	hasseldine	hasseldine	PROPN
american_scientific_journal-1593	429	5	,	,	PUNCT
american_scientific_journal-1593	429	6	j.	j.	PROPN
american_scientific_journal-1593	429	7	,	,	PUNCT
american_scientific_journal-1593	429	8	and	and	CCONJ
american_scientific_journal-1593	429	9	li	li	PROPN
american_scientific_journal-1593	429	10	,	,	PUNCT
american_scientific_journal-1593	429	11	z.	z.	PROPN
american_scientific_journal-1593	429	12	(	(	PUNCT
american_scientific_journal-1593	429	13	1999	1999	NUM
american_scientific_journal-1593	429	14	)	)	PUNCT
american_scientific_journal-1593	429	15	,	,	PUNCT
american_scientific_journal-1593	429	16	more	more	ADJ
american_scientific_journal-1593	429	17	tax	tax	NOUN
american_scientific_journal-1593	429	18	evasion	evasion	NOUN
american_scientific_journal-1593	429	19	research	research	NOUN
american_scientific_journal-1593	429	20	required	require	VERB
american_scientific_journal-1593	429	21	in	in	ADP
american_scientific_journal-1593	429	22	new	new	ADJ
american_scientific_journal-1593	429	23	millennium	millennium	NOUN
american_scientific_journal-1593	429	24	.	.	PUNCT
american_scientific_journal-1593	430	1	crime	crime	NOUN
american_scientific_journal-1593	430	2	,	,	PUNCT
american_scientific_journal-1593	430	3	law	law	NOUN
american_scientific_journal-1593	430	4	and	and	CCONJ
american_scientific_journal-1593	430	5	social	social	ADJ
american_scientific_journal-1593	430	6	change	change	NOUN
american_scientific_journal-1593	430	7	,	,	PUNCT
american_scientific_journal-1593	430	8	31	31	NUM
american_scientific_journal-1593	430	9	(	(	PUNCT
american_scientific_journal-1593	430	10	1	1	NUM
american_scientific_journal-1593	430	11	)	)	PUNCT
american_scientific_journal-1593	430	12	,	,	PUNCT
american_scientific_journal-1593	430	13	91	91	NUM
american_scientific_journal-1593	430	14	-	-	SYM
american_scientific_journal-1593	430	15	104	104	NUM
american_scientific_journal-1593	430	16	.	.	PUNCT
american_scientific_journal-1593	431	1	[	[	X
american_scientific_journal-1593	431	2	25	25	NUM
american_scientific_journal-1593	431	3	]	]	X
american_scientific_journal-1593	431	4	verboon	verboon	NOUN
american_scientific_journal-1593	431	5	,	,	PUNCT
american_scientific_journal-1593	431	6	p.	p.	NOUN
american_scientific_journal-1593	431	7	,	,	PUNCT
american_scientific_journal-1593	431	8	and	and	CCONJ
american_scientific_journal-1593	431	9	van	van	PROPN
american_scientific_journal-1593	431	10	dijke	dijke	PROPN
american_scientific_journal-1593	431	11	,	,	PUNCT
american_scientific_journal-1593	431	12	m.	m.	NOUN
american_scientific_journal-1593	431	13	(	(	PUNCT
american_scientific_journal-1593	431	14	2007	2007	NUM
american_scientific_journal-1593	431	15	)	)	PUNCT
american_scientific_journal-1593	431	16	.	.	PUNCT
american_scientific_journal-1593	432	1	a	a	DET
american_scientific_journal-1593	432	2	self	self	NOUN
american_scientific_journal-1593	432	3	-	-	PUNCT
american_scientific_journal-1593	432	4	interest	interest	NOUN
american_scientific_journal-1593	432	5	analysis	analysis	NOUN
american_scientific_journal-1593	432	6	of	of	ADP
american_scientific_journal-1593	432	7	justice	justice	NOUN
american_scientific_journal-1593	432	8	and	and	CCONJ
american_scientific_journal-1593	432	9	compliance	compliance	NOUN
american_scientific_journal-1593	432	10	:	:	PUNCT
american_scientific_journal-1593	432	11	how	how	SCONJ
american_scientific_journal-1593	432	12	distributive	distributive	ADJ
american_scientific_journal-1593	432	13	justice	justice	NOUN
american_scientific_journal-1593	432	14	moderates	moderate	VERB
american_scientific_journal-1593	432	15	the	the	DET
american_scientific_journal-1593	432	16	effect	effect	NOUN
american_scientific_journal-1593	432	17	of	of	ADP
american_scientific_journal-1593	432	18	outcome	outcome	NOUN
american_scientific_journal-1593	432	19	favorability	favorability	NOUN
american_scientific_journal-1593	432	20	.	.	PUNCT
american_scientific_journal-1593	433	1	journal	journal	PROPN
american_scientific_journal-1593	433	2	of	of	ADP
american_scientific_journal-1593	433	3	economic	economic	ADJ
american_scientific_journal-1593	433	4	psychology	psychology	NOUN
american_scientific_journal-1593	433	5	,	,	PUNCT
american_scientific_journal-1593	433	6	28	28	NUM
american_scientific_journal-1593	433	7	,	,	PUNCT
american_scientific_journal-1593	433	8	704	704	NUM
american_scientific_journal-1593	433	9	-	-	SYM
american_scientific_journal-1593	433	10	727	727	NUM
american_scientific_journal-1593	433	11	.	.	PUNCT
american_scientific_journal-1593	434	1	american	american	ADJ
american_scientific_journal-1593	434	2	scientific	scientific	ADJ
american_scientific_journal-1593	434	3	research	research	PROPN
american_scientific_journal-1593	434	4	journal	journal	NOUN
american_scientific_journal-1593	434	5	for	for	ADP
american_scientific_journal-1593	434	6	engineering	engineering	NOUN
american_scientific_journal-1593	434	7	,	,	PUNCT
american_scientific_journal-1593	434	8	technology	technology	NOUN
american_scientific_journal-1593	434	9	,	,	PUNCT
american_scientific_journal-1593	434	10	and	and	CCONJ
american_scientific_journal-1593	434	11	sciences	science	NOUN
american_scientific_journal-1593	434	12	(	(	PUNCT
american_scientific_journal-1593	434	13	asrjets	asrjet	NOUN
american_scientific_journal-1593	434	14	)	)	PUNCT
american_scientific_journal-1593	434	15	(	(	PUNCT
american_scientific_journal-1593	434	16	2016	2016	NUM
american_scientific_journal-1593	434	17	)	)	PUNCT
american_scientific_journal-1593	434	18	volume	volume	NOUN
american_scientific_journal-1593	434	19	20	20	NUM
american_scientific_journal-1593	434	20	,	,	PUNCT
american_scientific_journal-1593	434	21	no	no	DET
american_scientific_journal-1593	434	22	1	1	NUM
american_scientific_journal-1593	434	23	,	,	PUNCT
american_scientific_journal-1593	434	24	pp	pp	ADV
american_scientific_journal-1593	434	25	78	78	NUM
american_scientific_journal-1593	434	26	-	-	SYM
american_scientific_journal-1593	434	27	103	103	NUM
american_scientific_journal-1593	434	28	99	99	NUM
american_scientific_journal-1593	434	29	[	[	SYM
american_scientific_journal-1593	434	30	26	26	NUM
american_scientific_journal-1593	434	31	]	]	X
american_scientific_journal-1593	434	32	kennedy	kennedy	PROPN
american_scientific_journal-1593	434	33	prince	prince	PROPN
american_scientific_journal-1593	434	34	and	and	CCONJ
american_scientific_journal-1593	434	35	john	john	PROPN
american_scientific_journal-1593	434	36	obi	obi	PROPN
american_scientific_journal-1593	434	37	anayduba	anayduba	PROPN
american_scientific_journal-1593	434	38	(	(	PUNCT
american_scientific_journal-1593	434	39	2014	2014	NUM
american_scientific_journal-1593	434	40	)	)	PUNCT
american_scientific_journal-1593	434	41	the	the	DET
american_scientific_journal-1593	434	42	impact	impact	NOUN
american_scientific_journal-1593	434	43	of	of	ADP
american_scientific_journal-1593	434	44	tax	tax	NOUN
american_scientific_journal-1593	434	45	audit	audit	NOUN
american_scientific_journal-1593	434	46	on	on	ADP
american_scientific_journal-1593	434	47	tax	tax	NOUN
american_scientific_journal-1593	434	48	compliance	compliance	NOUN
american_scientific_journal-1593	434	49	in	in	ADP
american_scientific_journal-1593	434	50	nigeria	nigeria	PROPN
american_scientific_journal-1593	434	51	,	,	PUNCT
american_scientific_journal-1593	434	52	international	international	ADJ
american_scientific_journal-1593	434	53	journal	journal	NOUN
american_scientific_journal-1593	434	54	of	of	ADP
american_scientific_journal-1593	434	55	business	business	NOUN
american_scientific_journal-1593	434	56	and	and	CCONJ
american_scientific_journal-1593	434	57	social	social	ADJ
american_scientific_journal-1593	434	58	scinece	scinece	NOUN
american_scientific_journal-1593	434	59	,	,	PUNCT
american_scientific_journal-1593	434	60	5(9	5(9	NUM
american_scientific_journal-1593	434	61	)	)	PUNCT
american_scientific_journal-1593	434	62	,	,	PUNCT
american_scientific_journal-1593	434	63	207	207	NUM
american_scientific_journal-1593	434	64	-	-	SYM
american_scientific_journal-1593	434	65	2015	2015	NUM
american_scientific_journal-1593	434	66	[	[	X
american_scientific_journal-1593	434	67	27	27	NUM
american_scientific_journal-1593	434	68	]	]	X
american_scientific_journal-1593	434	69	jackson	jackson	PROPN
american_scientific_journal-1593	434	70	,	,	PUNCT
american_scientific_journal-1593	434	71	b.	b.	PROPN
american_scientific_journal-1593	434	72	,	,	PUNCT
american_scientific_journal-1593	434	73	&	&	CCONJ
american_scientific_journal-1593	434	74	jaouen	jaouen	PROPN
american_scientific_journal-1593	434	75	,	,	PUNCT
american_scientific_journal-1593	434	76	p.	p.	NOUN
american_scientific_journal-1593	434	77	(	(	PUNCT
american_scientific_journal-1593	434	78	1989	1989	NUM
american_scientific_journal-1593	434	79	)	)	PUNCT
american_scientific_journal-1593	434	80	.	.	PUNCT
american_scientific_journal-1593	435	1	influencing	influence	VERB
american_scientific_journal-1593	435	2	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	435	3	compliance	compliance	NOUN
american_scientific_journal-1593	435	4	through	through	ADP
american_scientific_journal-1593	435	5	sanction	sanction	NOUN
american_scientific_journal-1593	435	6	threat	threat	NOUN
american_scientific_journal-1593	435	7	or	or	CCONJ
american_scientific_journal-1593	435	8	appeals	appeal	NOUN
american_scientific_journal-1593	435	9	to	to	ADP
american_scientific_journal-1593	435	10	conscience	conscience	NOUN
american_scientific_journal-1593	435	11	.	.	PUNCT
american_scientific_journal-1593	436	1	advances	advance	NOUN
american_scientific_journal-1593	436	2	in	in	ADP
american_scientific_journal-1593	436	3	taxation	taxation	NOUN
american_scientific_journal-1593	436	4	,	,	PUNCT
american_scientific_journal-1593	436	5	2	2	NUM
american_scientific_journal-1593	436	6	,	,	PUNCT
american_scientific_journal-1593	436	7	131	131	NUM
american_scientific_journal-1593	436	8	-	-	SYM
american_scientific_journal-1593	436	9	47	47	NUM
american_scientific_journal-1593	436	10	.	.	PUNCT
american_scientific_journal-1593	437	1	[	[	X
american_scientific_journal-1593	437	2	28	28	NUM
american_scientific_journal-1593	437	3	]	]	X
american_scientific_journal-1593	437	4	torgler	torgler	NOUN
american_scientific_journal-1593	437	5	(	(	PUNCT
american_scientific_journal-1593	437	6	2003	2003	NUM
american_scientific_journal-1593	437	7	)	)	PUNCT
american_scientific_journal-1593	437	8	to	to	PART
american_scientific_journal-1593	437	9	evade	evade	VERB
american_scientific_journal-1593	437	10	tax	tax	NOUN
american_scientific_journal-1593	437	11	or	or	CCONJ
american_scientific_journal-1593	437	12	not	not	PART
american_scientific_journal-1593	437	13	to	to	PART
american_scientific_journal-1593	437	14	evade	evade	VERB
american_scientific_journal-1593	437	15	:	:	PUNCT
american_scientific_journal-1593	437	16	that	that	PRON
american_scientific_journal-1593	437	17	is	be	AUX
american_scientific_journal-1593	437	18	the	the	DET
american_scientific_journal-1593	437	19	question	question	NOUN
american_scientific_journal-1593	437	20	;	;	PUNCT
american_scientific_journal-1593	437	21	journal	journal	NOUN
american_scientific_journal-1593	437	22	of	of	ADP
american_scientific_journal-1593	437	23	socio	socio	PROPN
american_scientific_journal-1593	437	24	economics,32(3):283	economics,32(3):283	NOUN
american_scientific_journal-1593	437	25	-	-	SYM
american_scientific_journal-1593	437	26	302	302	NUM
american_scientific_journal-1593	437	27	[	[	X
american_scientific_journal-1593	437	28	29	29	NUM
american_scientific_journal-1593	437	29	]	]	X
american_scientific_journal-1593	437	30	fisher	fisher	PROPN
american_scientific_journal-1593	437	31	,	,	PUNCT
american_scientific_journal-1593	437	32	c.	c.	PROPN
american_scientific_journal-1593	437	33	m.	m.	NOUN
american_scientific_journal-1593	437	34	,	,	PUNCT
american_scientific_journal-1593	437	35	wartick	wartick	NOUN
american_scientific_journal-1593	437	36	,	,	PUNCT
american_scientific_journal-1593	437	37	m.	m.	NOUN
american_scientific_journal-1593	437	38	,	,	PUNCT
american_scientific_journal-1593	437	39	and	and	CCONJ
american_scientific_journal-1593	437	40	mark	mark	PROPN
american_scientific_journal-1593	437	41	,	,	PUNCT
american_scientific_journal-1593	437	42	m.m	m.m	PROPN
american_scientific_journal-1593	437	43	.	.	PROPN
american_scientific_journal-1593	437	44	(	(	PUNCT
american_scientific_journal-1593	437	45	1992	1992	NUM
american_scientific_journal-1593	437	46	)	)	PUNCT
american_scientific_journal-1593	437	47	.	.	PUNCT
american_scientific_journal-1593	438	1	detection	detection	NOUN
american_scientific_journal-1593	438	2	probability	probability	NOUN
american_scientific_journal-1593	438	3	and	and	CCONJ
american_scientific_journal-1593	438	4	taxpayer	taxpayer	NOUN
american_scientific_journal-1593	438	5	accounting	accounting	PROPN
american_scientific_journal-1593	438	6	review	review	PROPN
american_scientific_journal-1593	438	7	,	,	PUNCT
american_scientific_journal-1593	438	8	66(3	66(3	NOUN
american_scientific_journal-1593	438	9	)	)	PUNCT
american_scientific_journal-1593	438	10	,	,	PUNCT
american_scientific_journal-1593	438	11	577	577	NUM
american_scientific_journal-1593	438	12	-	-	SYM
american_scientific_journal-1593	438	13	93	93	NUM
american_scientific_journal-1593	438	14	.	.	PUNCT
american_scientific_journal-1593	439	1	[	[	X
american_scientific_journal-1593	439	2	30	30	NUM
american_scientific_journal-1593	439	3	]	]	X
american_scientific_journal-1593	439	4	michael	michael	PROPN
american_scientific_journal-1593	439	5	nig'ang	nig'ang	PROPN
american_scientific_journal-1593	439	6	and	and	CCONJ
american_scientific_journal-1593	439	7	dr	dr	PROPN
american_scientific_journal-1593	439	8	willy	willy	PROPN
american_scientific_journal-1593	439	9	mutury	mutury	PROPN
american_scientific_journal-1593	439	10	(	(	PUNCT
american_scientific_journal-1593	439	11	2015	2015	NUM
american_scientific_journal-1593	439	12	)	)	PUNCT
american_scientific_journal-1593	439	13	factors	factor	NOUN
american_scientific_journal-1593	439	14	that	that	PRON
american_scientific_journal-1593	439	15	influence	influence	VERB
american_scientific_journal-1593	439	16	tax	tax	NOUN
american_scientific_journal-1593	439	17	compliance	compliance	NOUN
american_scientific_journal-1593	439	18	with	with	ADP
american_scientific_journal-1593	439	19	tax	tax	NOUN
american_scientific_journal-1593	439	20	laws	law	NOUN
american_scientific_journal-1593	439	21	among	among	ADP
american_scientific_journal-1593	439	22	small	small	ADJ
american_scientific_journal-1593	439	23	and	and	CCONJ
american_scientific_journal-1593	439	24	medium	medium	ADJ
american_scientific_journal-1593	439	25	sized	sized	ADJ
american_scientific_journal-1593	439	26	enterprises	enterprise	NOUN
american_scientific_journal-1593	439	27	in	in	ADP
american_scientific_journal-1593	439	28	kenya	kenya	PROPN
american_scientific_journal-1593	439	29	,	,	PUNCT
american_scientific_journal-1593	439	30	international	international	ADJ
american_scientific_journal-1593	439	31	journal	journal	NOUN
american_scientific_journal-1593	439	32	of	of	ADP
american_scientific_journal-1593	439	33	scientific	scientific	ADJ
american_scientific_journal-1593	439	34	and	and	CCONJ
american_scientific_journal-1593	439	35	research	research	NOUN
american_scientific_journal-1593	439	36	publications,5(6	publications,5(6	NUM
american_scientific_journal-1593	439	37	)	)	PUNCT
american_scientific_journal-1593	439	38	.	.	PUNCT
american_scientific_journal-1593	440	1	appendix	appendix	VERB
american_scientific_journal-1593	440	2	questionnaires	questionnaire	NOUN
american_scientific_journal-1593	440	3	dear	dear	ADJ
american_scientific_journal-1593	440	4	respondents	respondent	NOUN
american_scientific_journal-1593	440	5	,	,	PUNCT
american_scientific_journal-1593	440	6	we	we	PRON
american_scientific_journal-1593	440	7	kindly	kindly	ADV
american_scientific_journal-1593	440	8	request	request	VERB
american_scientific_journal-1593	440	9	you	you	PRON
american_scientific_journal-1593	440	10	to	to	PART
american_scientific_journal-1593	440	11	help	help	VERB
american_scientific_journal-1593	440	12	us	we	PRON
american_scientific_journal-1593	440	13	improve	improve	VERB
american_scientific_journal-1593	440	14	the	the	DET
american_scientific_journal-1593	440	15	fairness	fairness	NOUN
american_scientific_journal-1593	440	16	of	of	ADP
american_scientific_journal-1593	440	17	tax	tax	NOUN
american_scientific_journal-1593	440	18	administration	administration	NOUN
american_scientific_journal-1593	440	19	system	system	NOUN
american_scientific_journal-1593	440	20	by	by	ADP
american_scientific_journal-1593	440	21	responding	respond	VERB
american_scientific_journal-1593	440	22	to	to	ADP
american_scientific_journal-1593	440	23	our	our	PRON
american_scientific_journal-1593	440	24	questions	question	NOUN
american_scientific_journal-1593	440	25	based	base	VERB
american_scientific_journal-1593	440	26	on	on	ADP
american_scientific_journal-1593	440	27	the	the	DET
american_scientific_journal-1593	440	28	given	give	VERB
american_scientific_journal-1593	440	29	instructions	instruction	NOUN
american_scientific_journal-1593	440	30	:	:	PUNCT
american_scientific_journal-1593	440	31	:	:	PUNCT
american_scientific_journal-1593	440	32	we	we	PRON
american_scientific_journal-1593	440	33	want	want	VERB
american_scientific_journal-1593	440	34	to	to	PART
american_scientific_journal-1593	440	35	assure	assure	VERB
american_scientific_journal-1593	440	36	you	you	PRON
american_scientific_journal-1593	440	37	that	that	SCONJ
american_scientific_journal-1593	440	38	any	any	DET
american_scientific_journal-1593	440	39	information	information	NOUN
american_scientific_journal-1593	440	40	that	that	PRON
american_scientific_journal-1593	440	41	you	you	PRON
american_scientific_journal-1593	440	42	include	include	VERB
american_scientific_journal-1593	440	43	in	in	ADP
american_scientific_journal-1593	440	44	this	this	DET
american_scientific_journal-1593	440	45	questionnaires	questionnaire	NOUN
american_scientific_journal-1593	440	46	will	will	AUX
american_scientific_journal-1593	440	47	be	be	AUX
american_scientific_journal-1593	440	48	kept	keep	VERB
american_scientific_journal-1593	440	49	secret	secret	ADJ
american_scientific_journal-1593	440	50	in	in	ADP
american_scientific_journal-1593	440	51	any	any	DET
american_scientific_journal-1593	440	52	way	way	NOUN
american_scientific_journal-1593	440	53	and	and	CCONJ
american_scientific_journal-1593	440	54	it	it	PRON
american_scientific_journal-1593	440	55	will	will	AUX
american_scientific_journal-1593	440	56	not	not	PART
american_scientific_journal-1593	440	57	be	be	AUX
american_scientific_journal-1593	440	58	exposed	expose	VERB
american_scientific_journal-1593	440	59	for	for	ADP
american_scientific_journal-1593	440	60	anybody	anybody	PRON
american_scientific_journal-1593	440	61	or	or	CCONJ
american_scientific_journal-1593	440	62	institution	institution	NOUN
american_scientific_journal-1593	440	63	.	.	PUNCT
american_scientific_journal-1593	441	1	you	you	PRON
american_scientific_journal-1593	441	2	are	be	AUX
american_scientific_journal-1593	441	3	not	not	PART
american_scientific_journal-1593	441	4	expected	expect	VERB
american_scientific_journal-1593	441	5	to	to	PART
american_scientific_journal-1593	441	6	write	write	VERB
american_scientific_journal-1593	441	7	your	your	PRON
american_scientific_journal-1593	441	8	name	name	NOUN
american_scientific_journal-1593	441	9	or	or	CCONJ
american_scientific_journal-1593	441	10	tax	tax	NOUN
american_scientific_journal-1593	441	11	identity	identity	NOUN
american_scientific_journal-1593	441	12	number	number	NOUN
american_scientific_journal-1593	441	13	in	in	ADP
american_scientific_journal-1593	441	14	this	this	DET
american_scientific_journal-1593	441	15	form	form	NOUN
american_scientific_journal-1593	441	16	.	.	PUNCT
american_scientific_journal-1593	442	1	the	the	DET
american_scientific_journal-1593	442	2	reason	reason	NOUN
american_scientific_journal-1593	442	3	why	why	SCONJ
american_scientific_journal-1593	442	4	we	we	PRON
american_scientific_journal-1593	442	5	sought	seek	VERB
american_scientific_journal-1593	442	6	this	this	DET
american_scientific_journal-1593	442	7	information	information	NOUN
american_scientific_journal-1593	442	8	from	from	ADP
american_scientific_journal-1593	442	9	you	you	PRON
american_scientific_journal-1593	442	10	is	be	AUX
american_scientific_journal-1593	442	11	to	to	PART
american_scientific_journal-1593	442	12	do	do	VERB
american_scientific_journal-1593	442	13	a	a	DET
american_scientific_journal-1593	442	14	research	research	NOUN
american_scientific_journal-1593	442	15	aiming	aim	VERB
american_scientific_journal-1593	442	16	at	at	ADP
american_scientific_journal-1593	442	17	the	the	DET
american_scientific_journal-1593	442	18	tax	tax	NOUN
american_scientific_journal-1593	442	19	laws	law	NOUN
american_scientific_journal-1593	442	20	and	and	CCONJ
american_scientific_journal-1593	442	21	procedures	procedure	NOUN
american_scientific_journal-1593	442	22	and	and	CCONJ
american_scientific_journal-1593	442	23	administration	administration	NOUN
american_scientific_journal-1593	442	24	of	of	ADP
american_scientific_journal-1593	442	25	ethiopia	ethiopia	PROPN
american_scientific_journal-1593	442	26	with	with	ADP
american_scientific_journal-1593	442	27	the	the	DET
american_scientific_journal-1593	442	28	sponsorship	sponsorship	NOUN
american_scientific_journal-1593	442	29	of	of	ADP
american_scientific_journal-1593	442	30	wolaita	wolaita	PROPN
american_scientific_journal-1593	442	31	sodo	sodo	PROPN
american_scientific_journal-1593	442	32	university	university	NOUN
american_scientific_journal-1593	442	33	.	.	PUNCT
american_scientific_journal-1593	443	1	please	please	INTJ
american_scientific_journal-1593	443	2	respond	respond	VERB
american_scientific_journal-1593	443	3	to	to	ADP
american_scientific_journal-1593	443	4	each	each	DET
american_scientific_journal-1593	443	5	item	item	NOUN
american_scientific_journal-1593	443	6	by	by	ADP
american_scientific_journal-1593	443	7	putting	put	VERB
american_scientific_journal-1593	443	8	x	x	PROPN
american_scientific_journal-1593	443	9	mark	mark	NOUN
american_scientific_journal-1593	443	10	.	.	PUNCT
american_scientific_journal-1593	444	1	section	section	NOUN
american_scientific_journal-1593	444	2	i	i	PRON
american_scientific_journal-1593	444	3	:	:	PUNCT
american_scientific_journal-1593	444	4	personal	personal	ADJ
american_scientific_journal-1593	444	5	profile	profile	NOUN
american_scientific_journal-1593	444	6	a	a	DET
american_scientific_journal-1593	444	7	)	)	PUNCT
american_scientific_journal-1593	444	8	age	age	NOUN
american_scientific_journal-1593	444	9	_	_	PUNCT
american_scientific_journal-1593	445	1	_	_	PUNCT
american_scientific_journal-1593	446	1	_	_	PUNCT
american_scientific_journal-1593	447	1	_	_	PUNCT
american_scientific_journal-1593	448	1	_	_	PUNCT
american_scientific_journal-1593	449	1	_	_	PUNCT
american_scientific_journal-1593	450	1	_	_	PUNCT
american_scientific_journal-1593	451	1	_	_	PUNCT
american_scientific_journal-1593	452	1	_	_	PUNCT
american_scientific_journal-1593	453	1	_	_	PUNCT
american_scientific_journal-1593	454	1	_	_	PUNCT
american_scientific_journal-1593	455	1	_	_	PUNCT
american_scientific_journal-1593	456	1	_	_	PUNCT
american_scientific_journal-1593	456	2	b	b	X
american_scientific_journal-1593	456	3	)	)	PUNCT
american_scientific_journal-1593	456	4	sex	sex	NOUN
american_scientific_journal-1593	456	5	:	:	PUNCT
american_scientific_journal-1593	456	6	male	male	NOUN
american_scientific_journal-1593	456	7	_	_	PUNCT
american_scientific_journal-1593	457	1	_	_	PUNCT
american_scientific_journal-1593	458	1	_	_	PUNCT
american_scientific_journal-1593	459	1	_	_	PUNCT
american_scientific_journal-1593	460	1	_	_	PUNCT
american_scientific_journal-1593	461	1	_	_	PUNCT
american_scientific_journal-1593	462	1	_	_	PUNCT
american_scientific_journal-1593	463	1	_	_	PUNCT
american_scientific_journal-1593	464	1	_	_	PUNCT
american_scientific_journal-1593	465	1	_	_	PUNCT
american_scientific_journal-1593	466	1	_	_	PUNCT
american_scientific_journal-1593	467	1	female	female	ADJ
american_scientific_journal-1593	467	2	_	_	PUNCT
american_scientific_journal-1593	468	1	_	_	PUNCT
american_scientific_journal-1593	469	1	_	_	PUNCT
american_scientific_journal-1593	470	1	_	_	PUNCT
american_scientific_journal-1593	471	1	_	_	PUNCT
american_scientific_journal-1593	472	1	_	_	PUNCT
american_scientific_journal-1593	473	1	_	_	PUNCT
american_scientific_journal-1593	474	1	_	_	PUNCT
american_scientific_journal-1593	475	1	_	_	PUNCT
american_scientific_journal-1593	476	1	_	_	PUNCT
american_scientific_journal-1593	477	1	_	_	PUNCT
american_scientific_journal-1593	478	1	_	_	PUNCT
american_scientific_journal-1593	479	1	_	_	PUNCT
american_scientific_journal-1593	480	1	_	_	PUNCT
american_scientific_journal-1593	481	1	_	_	PUNCT
american_scientific_journal-1593	482	1	c	c	X
american_scientific_journal-1593	482	2	)	)	PUNCT
american_scientific_journal-1593	482	3	level	level	NOUN
american_scientific_journal-1593	482	4	of	of	ADP
american_scientific_journal-1593	482	5	education	education	NOUN
american_scientific_journal-1593	482	6	1	1	NUM
american_scientific_journal-1593	482	7	.	.	PUNCT
american_scientific_journal-1593	483	1	no	no	DET
american_scientific_journal-1593	483	2	education	education	NOUN
american_scientific_journal-1593	483	3	at	at	ADV
american_scientific_journal-1593	483	4	all	all	DET
american_scientific_journal-1593	483	5	2	2	NUM
american_scientific_journal-1593	483	6	.	.	PUNCT
american_scientific_journal-1593	483	7	primary	primary	ADJ
american_scientific_journal-1593	483	8	education	education	NOUN
american_scientific_journal-1593	483	9	3	3	X
american_scientific_journal-1593	483	10	.	.	PUNCT
american_scientific_journal-1593	483	11	secondary	secondary	ADJ
american_scientific_journal-1593	483	12	education	education	NOUN
american_scientific_journal-1593	483	13	4.diploma	4.diploma	NUM
american_scientific_journal-1593	483	14	american	american	PROPN
american_scientific_journal-1593	483	15	scientific	scientific	ADJ
american_scientific_journal-1593	483	16	research	research	NOUN
american_scientific_journal-1593	483	17	journal	journal	NOUN
american_scientific_journal-1593	483	18	for	for	ADP
american_scientific_journal-1593	483	19	engineering	engineering	NOUN
american_scientific_journal-1593	483	20	,	,	PUNCT
american_scientific_journal-1593	483	21	technology	technology	NOUN
american_scientific_journal-1593	483	22	,	,	PUNCT
american_scientific_journal-1593	483	23	and	and	CCONJ
american_scientific_journal-1593	483	24	sciences	science	NOUN
american_scientific_journal-1593	483	25	(	(	PUNCT
american_scientific_journal-1593	483	26	asrjets	asrjet	NOUN
american_scientific_journal-1593	483	27	)	)	PUNCT
american_scientific_journal-1593	483	28	(	(	PUNCT
american_scientific_journal-1593	483	29	2016	2016	NUM
american_scientific_journal-1593	483	30	)	)	PUNCT
american_scientific_journal-1593	483	31	volume	volume	NOUN
american_scientific_journal-1593	483	32	20	20	NUM
american_scientific_journal-1593	483	33	,	,	PUNCT
american_scientific_journal-1593	483	34	no	no	DET
american_scientific_journal-1593	483	35	1	1	NUM
american_scientific_journal-1593	483	36	,	,	PUNCT
american_scientific_journal-1593	483	37	pp	pp	ADV
american_scientific_journal-1593	483	38	78	78	NUM
american_scientific_journal-1593	483	39	-	-	SYM
american_scientific_journal-1593	483	40	103	103	NUM
american_scientific_journal-1593	483	41	100	100	NUM
american_scientific_journal-1593	483	42	5	5	NUM
american_scientific_journal-1593	483	43	.	.	PUNCT
american_scientific_journal-1593	483	44	degree	degree	NOUN
american_scientific_journal-1593	483	45	6	6	NUM
american_scientific_journal-1593	483	46	.	.	PUNCT
american_scientific_journal-1593	483	47	postgraduate	postgraduate	NOUN
american_scientific_journal-1593	483	48	degree	degree	NOUN
american_scientific_journal-1593	483	49	d	d	NOUN
american_scientific_journal-1593	483	50	)	)	PUNCT
american_scientific_journal-1593	483	51	duration	duration	NOUN
american_scientific_journal-1593	483	52	of	of	ADP
american_scientific_journal-1593	483	53	the	the	DET
american_scientific_journal-1593	483	54	business	business	NOUN
american_scientific_journal-1593	483	55	1	1	NUM
american_scientific_journal-1593	483	56	.	.	PUNCT
american_scientific_journal-1593	483	57	less	less	ADJ
american_scientific_journal-1593	483	58	than	than	ADP
american_scientific_journal-1593	483	59	one	one	NUM
american_scientific_journal-1593	483	60	year	year	NOUN
american_scientific_journal-1593	483	61	_	_	PUNCT
american_scientific_journal-1593	484	1	_	_	PUNCT
american_scientific_journal-1593	485	1	_	_	PUNCT
american_scientific_journal-1593	486	1	_	_	PUNCT
american_scientific_journal-1593	487	1	_	_	PUNCT
american_scientific_journal-1593	488	1	_	_	PUNCT
american_scientific_journal-1593	489	1	2	2	X
american_scientific_journal-1593	489	2	.	.	X
american_scientific_journal-1593	489	3	one	one	NUM
american_scientific_journal-1593	489	4	five	five	NUM
american_scientific_journal-1593	489	5	years	year	NOUN
american_scientific_journal-1593	489	6	3	3	NUM
american_scientific_journal-1593	489	7	.	.	PUNCT
american_scientific_journal-1593	489	8	more	more	ADJ
american_scientific_journal-1593	489	9	than	than	ADP
american_scientific_journal-1593	489	10	five	five	NUM
american_scientific_journal-1593	489	11	years	year	NOUN
american_scientific_journal-1593	489	12	e	e	NOUN
american_scientific_journal-1593	489	13	)	)	PUNCT
american_scientific_journal-1593	489	14	type	type	NOUN
american_scientific_journal-1593	489	15	of	of	ADP
american_scientific_journal-1593	489	16	business	business	NOUN
american_scientific_journal-1593	489	17	_	_	PUNCT
american_scientific_journal-1593	490	1	_	_	PUNCT
american_scientific_journal-1593	491	1	_	_	PUNCT
american_scientific_journal-1593	492	1	_	_	PUNCT
american_scientific_journal-1593	493	1	_	_	PUNCT
american_scientific_journal-1593	494	1	_	_	PUNCT
american_scientific_journal-1593	495	1	_	_	PUNCT
american_scientific_journal-1593	496	1	_	_	PUNCT
american_scientific_journal-1593	497	1	_	_	PUNCT
american_scientific_journal-1593	498	1	_	_	PUNCT
american_scientific_journal-1593	499	1	_	_	PUNCT
american_scientific_journal-1593	500	1	_	_	PUNCT
american_scientific_journal-1593	501	1	_	_	PUNCT
american_scientific_journal-1593	502	1	_	_	PUNCT
american_scientific_journal-1593	503	1	_	_	PUNCT
american_scientific_journal-1593	504	1	_	_	PUNCT
american_scientific_journal-1593	505	1	_	_	PUNCT
american_scientific_journal-1593	506	1	_	_	PUNCT
american_scientific_journal-1593	507	1	_	_	PUNCT
american_scientific_journal-1593	508	1	_	_	PUNCT
american_scientific_journal-1593	509	1	_	_	PUNCT
american_scientific_journal-1593	510	1	_	_	PUNCT
american_scientific_journal-1593	511	1	_	_	PUNCT
american_scientific_journal-1593	512	1	_	_	PUNCT
american_scientific_journal-1593	513	1	_	_	PUNCT
american_scientific_journal-1593	514	1	_	_	PUNCT
american_scientific_journal-1593	515	1	_	_	PUNCT
american_scientific_journal-1593	516	1	_	_	PUNCT
american_scientific_journal-1593	517	1	_	_	PUNCT
american_scientific_journal-1593	518	1	_	_	PUNCT
american_scientific_journal-1593	519	1	_	_	PUNCT
american_scientific_journal-1593	520	1	_	_	PUNCT
american_scientific_journal-1593	521	1	_	_	PUNCT
american_scientific_journal-1593	522	1	_	_	PUNCT
american_scientific_journal-1593	523	1	_	_	PUNCT
american_scientific_journal-1593	524	1	_	_	PUNCT
american_scientific_journal-1593	525	1	_	_	PUNCT
american_scientific_journal-1593	526	1	_	_	PUNCT
american_scientific_journal-1593	527	1	_	_	PUNCT
american_scientific_journal-1593	528	1	_	_	PUNCT
american_scientific_journal-1593	529	1	_	_	PUNCT
american_scientific_journal-1593	530	1	_	_	PUNCT
american_scientific_journal-1593	531	1	_	_	PUNCT
american_scientific_journal-1593	532	1	_	_	PUNCT
american_scientific_journal-1593	533	1	_	_	PUNCT
american_scientific_journal-1593	534	1	_	_	PUNCT
american_scientific_journal-1593	535	1	_	_	PUNCT
american_scientific_journal-1593	536	1	_	_	PUNCT
american_scientific_journal-1593	537	1	_	_	PUNCT
american_scientific_journal-1593	538	1	_	_	PUNCT
american_scientific_journal-1593	539	1	_	_	PUNCT
american_scientific_journal-1593	540	1	_	_	PUNCT
american_scientific_journal-1593	541	1	_	_	PUNCT
american_scientific_journal-1593	542	1	_	_	PUNCT
american_scientific_journal-1593	543	1	_	_	PUNCT
american_scientific_journal-1593	544	1	_	_	PUNCT
american_scientific_journal-1593	544	2	_	_	PUNCT
american_scientific_journal-1593	545	1	section	section	PROPN
american_scientific_journal-1593	545	2	ii	ii	PROPN
american_scientific_journal-1593	545	3	.	.	PUNCT
american_scientific_journal-1593	546	1	regarding	regard	VERB
american_scientific_journal-1593	546	2	the	the	DET
american_scientific_journal-1593	546	3	practicality	practicality	NOUN
american_scientific_journal-1593	546	4	of	of	ADP
american_scientific_journal-1593	546	5	self	self	NOUN
american_scientific_journal-1593	546	6	assessment	assessment	NOUN
american_scientific_journal-1593	546	7	tax	tax	NOUN
american_scientific_journal-1593	546	8	system	system	NOUN
american_scientific_journal-1593	546	9	in	in	ADP
american_scientific_journal-1593	546	10	wolaita	wolaita	PROPN
american_scientific_journal-1593	546	11	zone	zone	PROPN
american_scientific_journal-1593	546	12	1	1	NUM
american_scientific_journal-1593	546	13	.	.	PUNCT
american_scientific_journal-1593	547	1	do	do	AUX
american_scientific_journal-1593	547	2	you	you	PRON
american_scientific_journal-1593	547	3	know	know	VERB
american_scientific_journal-1593	547	4	that	that	SCONJ
american_scientific_journal-1593	547	5	you	you	PRON
american_scientific_journal-1593	547	6	have	have	VERB
american_scientific_journal-1593	547	7	a	a	DET
american_scientific_journal-1593	547	8	legal	legal	ADJ
american_scientific_journal-1593	547	9	obligation	obligation	NOUN
american_scientific_journal-1593	547	10	to	to	PART
american_scientific_journal-1593	547	11	assess	assess	VERB
american_scientific_journal-1593	547	12	your	your	PRON
american_scientific_journal-1593	547	13	own	own	ADJ
american_scientific_journal-1593	547	14	tax	tax	NOUN
american_scientific_journal-1593	547	15	using	use	VERB
american_scientific_journal-1593	547	16	self	self	NOUN
american_scientific_journal-1593	547	17	assessment	assessment	NOUN
american_scientific_journal-1593	547	18	?	?	PUNCT
american_scientific_journal-1593	548	1	a	a	DET
american_scientific_journal-1593	548	2	)	)	PUNCT
american_scientific_journal-1593	548	3	yes	yes	INTJ
american_scientific_journal-1593	548	4	b	b	X
american_scientific_journal-1593	548	5	)	)	PUNCT
american_scientific_journal-1593	548	6	no	no	DET
american_scientific_journal-1593	548	7	2	2	NUM
american_scientific_journal-1593	548	8	.	.	PUNCT
american_scientific_journal-1593	548	9	do	do	AUX
american_scientific_journal-1593	548	10	you	you	PRON
american_scientific_journal-1593	548	11	assess	assess	VERB
american_scientific_journal-1593	548	12	your	your	PRON
american_scientific_journal-1593	548	13	tax	tax	NOUN
american_scientific_journal-1593	548	14	liability	liability	NOUN
american_scientific_journal-1593	548	15	by	by	ADP
american_scientific_journal-1593	548	16	self	self	NOUN
american_scientific_journal-1593	548	17	assessment	assessment	NOUN
american_scientific_journal-1593	548	18	?	?	PUNCT
american_scientific_journal-1593	549	1	a	a	DET
american_scientific_journal-1593	549	2	)	)	PUNCT
american_scientific_journal-1593	549	3	yes	yes	INTJ
american_scientific_journal-1593	549	4	b	b	X
american_scientific_journal-1593	549	5	)	)	PUNCT
american_scientific_journal-1593	549	6	no	no	DET
american_scientific_journal-1593	549	7	3.if	3.if	NUM
american_scientific_journal-1593	549	8	you	you	PRON
american_scientific_journal-1593	549	9	use	use	VERB
american_scientific_journal-1593	549	10	self	self	NOUN
american_scientific_journal-1593	549	11	assessment	assessment	NOUN
american_scientific_journal-1593	549	12	when	when	SCONJ
american_scientific_journal-1593	549	13	did	do	AUX
american_scientific_journal-1593	549	14	you	you	PRON
american_scientific_journal-1593	549	15	start	start	VERB
american_scientific_journal-1593	549	16	it	it	PRON
american_scientific_journal-1593	549	17	?	?	PUNCT
american_scientific_journal-1593	550	1	_	_	PUNCT
american_scientific_journal-1593	551	1	_	_	PUNCT
american_scientific_journal-1593	552	1	_	_	PUNCT
american_scientific_journal-1593	553	1	_	_	PUNCT
american_scientific_journal-1593	554	1	_	_	PUNCT
american_scientific_journal-1593	555	1	_	_	PUNCT
american_scientific_journal-1593	556	1	_	_	PUNCT
american_scientific_journal-1593	557	1	_	_	PUNCT
american_scientific_journal-1593	558	1	_	_	PUNCT
american_scientific_journal-1593	559	1	_	_	PUNCT
american_scientific_journal-1593	560	1	_	_	PUNCT
american_scientific_journal-1593	561	1	_	_	PUNCT
american_scientific_journal-1593	562	1	_	_	PUNCT
american_scientific_journal-1593	563	1	_	_	PUNCT
american_scientific_journal-1593	564	1	_	_	PUNCT
american_scientific_journal-1593	565	1	_	_	PUNCT
american_scientific_journal-1593	566	1	_	_	PUNCT
american_scientific_journal-1593	567	1	_	_	PUNCT
american_scientific_journal-1593	568	1	4	4	X
american_scientific_journal-1593	568	2	.	.	PUNCT
american_scientific_journal-1593	569	1	if	if	SCONJ
american_scientific_journal-1593	569	2	you	you	PRON
american_scientific_journal-1593	569	3	do	do	AUX
american_scientific_journal-1593	569	4	n't	not	PART
american_scientific_journal-1593	569	5	use	use	VERB
american_scientific_journal-1593	569	6	self	self	NOUN
american_scientific_journal-1593	569	7	assessment	assessment	NOUN
american_scientific_journal-1593	569	8	what	what	PRON
american_scientific_journal-1593	569	9	is	be	AUX
american_scientific_journal-1593	569	10	your	your	PRON
american_scientific_journal-1593	569	11	reason	reason	NOUN
american_scientific_journal-1593	569	12	?	?	PUNCT
american_scientific_journal-1593	570	1	5	5	X
american_scientific_journal-1593	570	2	.	.	PUNCT
american_scientific_journal-1593	571	1	even	even	ADV
american_scientific_journal-1593	571	2	though	though	SCONJ
american_scientific_journal-1593	571	3	i	i	PRON
american_scientific_journal-1593	571	4	know	know	VERB
american_scientific_journal-1593	571	5	the	the	DET
american_scientific_journal-1593	571	6	duty	duty	NOUN
american_scientific_journal-1593	571	7	of	of	ADP
american_scientific_journal-1593	571	8	self	self	NOUN
american_scientific_journal-1593	571	9	assessment	assessment	NOUN
american_scientific_journal-1593	571	10	i	i	PRON
american_scientific_journal-1593	571	11	am	be	AUX
american_scientific_journal-1593	571	12	paying	pay	VERB
american_scientific_journal-1593	571	13	using	use	VERB
american_scientific_journal-1593	571	14	official	official	ADJ
american_scientific_journal-1593	571	15	assessment	assessment	NOUN
american_scientific_journal-1593	571	16	.	.	PUNCT
american_scientific_journal-1593	572	1	a	a	DET
american_scientific_journal-1593	572	2	)	)	PUNCT
american_scientific_journal-1593	572	3	yes	yes	INTJ
american_scientific_journal-1593	572	4	b	b	X
american_scientific_journal-1593	572	5	)	)	PUNCT
american_scientific_journal-1593	572	6	no	no	DET
american_scientific_journal-1593	572	7	6	6	NUM
american_scientific_journal-1593	572	8	.	.	PUNCT
american_scientific_journal-1593	572	9	)	)	PUNCT
american_scientific_journal-1593	573	1	i	i	PRON
american_scientific_journal-1593	573	2	prefer	prefer	VERB
american_scientific_journal-1593	573	3	official	official	ADJ
american_scientific_journal-1593	573	4	assessment	assessment	NOUN
american_scientific_journal-1593	573	5	from	from	ADP
american_scientific_journal-1593	573	6	self	self	NOUN
american_scientific_journal-1593	573	7	assessment	assessment	NOUN
american_scientific_journal-1593	573	8	a	a	PRON
american_scientific_journal-1593	573	9	)	)	PUNCT
american_scientific_journal-1593	573	10	yes	yes	INTJ
american_scientific_journal-1593	573	11	b	b	X
american_scientific_journal-1593	573	12	)	)	PUNCT
american_scientific_journal-1593	573	13	no	no	DET
american_scientific_journal-1593	573	14	7	7	X
american_scientific_journal-1593	573	15	)	)	PUNCT
american_scientific_journal-1593	573	16	i	i	PRON
american_scientific_journal-1593	573	17	know	know	VERB
american_scientific_journal-1593	573	18	that	that	SCONJ
american_scientific_journal-1593	573	19	every	every	DET
american_scientific_journal-1593	573	20	businessman	businessman	NOUN
american_scientific_journal-1593	573	21	has	have	VERB
american_scientific_journal-1593	573	22	an	an	DET
american_scientific_journal-1593	573	23	obligation	obligation	NOUN
american_scientific_journal-1593	573	24	to	to	PART
american_scientific_journal-1593	573	25	fill	fill	VERB
american_scientific_journal-1593	573	26	a	a	DET
american_scientific_journal-1593	573	27	tax	tax	NOUN
american_scientific_journal-1593	573	28	return	return	NOUN
american_scientific_journal-1593	573	29	form	form	NOUN
american_scientific_journal-1593	573	30	and	and	CCONJ
american_scientific_journal-1593	573	31	calculate	calculate	VERB
american_scientific_journal-1593	573	32	his	his	PRON
american_scientific_journal-1593	573	33	own	own	ADJ
american_scientific_journal-1593	573	34	tax	tax	NOUN
american_scientific_journal-1593	573	35	liability	liability	NOUN
american_scientific_journal-1593	573	36	by	by	ADP
american_scientific_journal-1593	573	37	himself	himself	PRON
american_scientific_journal-1593	573	38	a	a	PRON
american_scientific_journal-1593	573	39	)	)	PUNCT
american_scientific_journal-1593	573	40	yes	yes	INTJ
american_scientific_journal-1593	574	1	b	b	X
american_scientific_journal-1593	574	2	)	)	PUNCT
american_scientific_journal-1593	574	3	no	no	DET
american_scientific_journal-1593	574	4	8)	8)	NOUN
american_scientific_journal-1593	574	5	i	i	PRON
american_scientific_journal-1593	574	6	have	have	AUX
american_scientific_journal-1593	574	7	ever	ever	ADV
american_scientific_journal-1593	574	8	filled	fill	VERB
american_scientific_journal-1593	574	9	the	the	DET
american_scientific_journal-1593	574	10	tax	tax	NOUN
american_scientific_journal-1593	574	11	declaration	declaration	NOUN
american_scientific_journal-1593	574	12	form	form	NOUN
american_scientific_journal-1593	574	13	by	by	ADP
american_scientific_journal-1593	574	14	myself	myself	PRON
american_scientific_journal-1593	574	15	a	a	X
american_scientific_journal-1593	574	16	)	)	PUNCT
american_scientific_journal-1593	574	17	yes	yes	INTJ
american_scientific_journal-1593	574	18	b	b	X
american_scientific_journal-1593	574	19	)	)	PUNCT
american_scientific_journal-1593	574	20	no	no	DET
american_scientific_journal-1593	574	21	american	american	ADJ
american_scientific_journal-1593	574	22	scientific	scientific	ADJ
american_scientific_journal-1593	574	23	research	research	NOUN
american_scientific_journal-1593	574	24	journal	journal	NOUN
american_scientific_journal-1593	574	25	for	for	ADP
american_scientific_journal-1593	574	26	engineering	engineering	NOUN
american_scientific_journal-1593	574	27	,	,	PUNCT
american_scientific_journal-1593	574	28	technology	technology	NOUN
american_scientific_journal-1593	574	29	,	,	PUNCT
american_scientific_journal-1593	574	30	and	and	CCONJ
american_scientific_journal-1593	574	31	sciences	science	NOUN
american_scientific_journal-1593	574	32	(	(	PUNCT
american_scientific_journal-1593	574	33	asrjets	asrjet	NOUN
american_scientific_journal-1593	574	34	)	)	PUNCT
american_scientific_journal-1593	574	35	(	(	PUNCT
american_scientific_journal-1593	574	36	2016	2016	NUM
american_scientific_journal-1593	574	37	)	)	PUNCT
american_scientific_journal-1593	574	38	volume	volume	NOUN
american_scientific_journal-1593	574	39	20	20	NUM
american_scientific_journal-1593	574	40	,	,	PUNCT
american_scientific_journal-1593	574	41	no	no	DET
american_scientific_journal-1593	574	42	1	1	NUM
american_scientific_journal-1593	574	43	,	,	PUNCT
american_scientific_journal-1593	574	44	pp	pp	ADV
american_scientific_journal-1593	574	45	78	78	NUM
american_scientific_journal-1593	574	46	-	-	SYM
american_scientific_journal-1593	574	47	103	103	NUM
american_scientific_journal-1593	574	48	101	101	NUM
american_scientific_journal-1593	574	49	9	9	NUM
american_scientific_journal-1593	574	50	)	)	PUNCT
american_scientific_journal-1593	574	51	i	i	PRON
american_scientific_journal-1593	574	52	have	have	AUX
american_scientific_journal-1593	574	53	faced	face	VERB
american_scientific_journal-1593	574	54	liability	liability	NOUN
american_scientific_journal-1593	574	55	from	from	ADP
american_scientific_journal-1593	574	56	authority	authority	NOUN
american_scientific_journal-1593	574	57	because	because	SCONJ
american_scientific_journal-1593	574	58	of	of	ADP
american_scientific_journal-1593	574	59	my	my	PRON
american_scientific_journal-1593	574	60	failure	failure	NOUN
american_scientific_journal-1593	574	61	to	to	PART
american_scientific_journal-1593	574	62	fill	fill	VERB
american_scientific_journal-1593	574	63	the	the	DET
american_scientific_journal-1593	574	64	tax	tax	NOUN
american_scientific_journal-1593	574	65	return	return	NOUN
american_scientific_journal-1593	574	66	form	form	NOUN
american_scientific_journal-1593	574	67	a	a	NOUN
american_scientific_journal-1593	574	68	)	)	PUNCT
american_scientific_journal-1593	575	1	yes	yes	PRON
american_scientific_journal-1593	575	2	b	b	X
american_scientific_journal-1593	575	3	)	)	PUNCT
american_scientific_journal-1593	575	4	n0	n0	NOUN
american_scientific_journal-1593	575	5	10	10	NUM
american_scientific_journal-1593	575	6	)	)	PUNCT
american_scientific_journal-1593	575	7	if	if	SCONJ
american_scientific_journal-1593	575	8	you	you	PRON
american_scientific_journal-1593	575	9	have	have	AUX
american_scientific_journal-1593	575	10	ever	ever	ADV
american_scientific_journal-1593	575	11	tried	try	VERB
american_scientific_journal-1593	575	12	to	to	PART
american_scientific_journal-1593	575	13	fill	fill	VERB
american_scientific_journal-1593	575	14	the	the	DET
american_scientific_journal-1593	575	15	tax	tax	NOUN
american_scientific_journal-1593	575	16	return	return	NOUN
american_scientific_journal-1593	575	17	form	form	NOUN
american_scientific_journal-1593	575	18	,	,	PUNCT
american_scientific_journal-1593	575	19	encircle	encircle	VERB
american_scientific_journal-1593	575	20	any	any	DET
american_scientific_journal-1593	575	21	one	one	NUM
american_scientific_journal-1593	575	22	or	or	CCONJ
american_scientific_journal-1593	575	23	more	more	ADJ
american_scientific_journal-1593	575	24	of	of	ADP
american_scientific_journal-1593	575	25	the	the	DET
american_scientific_journal-1593	575	26	items	item	NOUN
american_scientific_journal-1593	575	27	below	below	ADP
american_scientific_journal-1593	575	28	a	a	PRON
american_scientific_journal-1593	575	29	)	)	PUNCT
american_scientific_journal-1593	575	30	i	i	PRON
american_scientific_journal-1593	575	31	could	could	AUX
american_scientific_journal-1593	575	32	n't	not	PART
american_scientific_journal-1593	575	33	understand	understand	VERB
american_scientific_journal-1593	575	34	the	the	DET
american_scientific_journal-1593	575	35	form	form	NOUN
american_scientific_journal-1593	575	36	b	b	X
american_scientific_journal-1593	575	37	)	)	PUNCT
american_scientific_journal-1593	575	38	i	i	PRON
american_scientific_journal-1593	575	39	do	do	AUX
american_scientific_journal-1593	575	40	n't	not	PART
american_scientific_journal-1593	575	41	know	know	VERB
american_scientific_journal-1593	575	42	how	how	SCONJ
american_scientific_journal-1593	575	43	to	to	PART
american_scientific_journal-1593	575	44	fill	fill	VERB
american_scientific_journal-1593	575	45	the	the	DET
american_scientific_journal-1593	575	46	form	form	NOUN
american_scientific_journal-1593	575	47	c	c	NOUN
american_scientific_journal-1593	575	48	)	)	PUNCT
american_scientific_journal-1593	575	49	it	it	PRON
american_scientific_journal-1593	575	50	asks	ask	VERB
american_scientific_journal-1593	575	51	me	i	PRON
american_scientific_journal-1593	575	52	a	a	DET
american_scientific_journal-1593	575	53	lot	lot	NOUN
american_scientific_journal-1593	575	54	of	of	ADP
american_scientific_journal-1593	575	55	complex	complex	ADJ
american_scientific_journal-1593	575	56	information	information	NOUN
american_scientific_journal-1593	575	57	d	d	NOUN
american_scientific_journal-1593	575	58	)	)	PUNCT
american_scientific_journal-1593	576	1	it	it	PRON
american_scientific_journal-1593	576	2	is	be	AUX
american_scientific_journal-1593	576	3	full	full	ADJ
american_scientific_journal-1593	576	4	of	of	ADP
american_scientific_journal-1593	576	5	technical	technical	ADJ
american_scientific_journal-1593	576	6	terms	term	NOUN
american_scientific_journal-1593	576	7	e	e	X
american_scientific_journal-1593	576	8	)	)	PUNCT
american_scientific_journal-1593	577	1	it	it	PRON
american_scientific_journal-1593	577	2	is	be	AUX
american_scientific_journal-1593	577	3	quite	quite	ADV
american_scientific_journal-1593	577	4	complex	complex	ADJ
american_scientific_journal-1593	577	5	section	section	NOUN
american_scientific_journal-1593	577	6	three	three	NUM
american_scientific_journal-1593	577	7	:	:	PUNCT
american_scientific_journal-1593	577	8	regarding	regard	VERB
american_scientific_journal-1593	577	9	knowledge	knowledge	NOUN
american_scientific_journal-1593	577	10	of	of	ADP
american_scientific_journal-1593	577	11	the	the	DET
american_scientific_journal-1593	577	12	tax	tax	NOUN
american_scientific_journal-1593	577	13	laws	law	NOUN
american_scientific_journal-1593	577	14	and	and	CCONJ
american_scientific_journal-1593	577	15	procedures	procedure	NOUN
american_scientific_journal-1593	577	16	1	1	X
american_scientific_journal-1593	577	17	)	)	PUNCT
american_scientific_journal-1593	577	18	i	i	PRON
american_scientific_journal-1593	577	19	have	have	AUX
american_scientific_journal-1593	577	20	been	be	AUX
american_scientific_journal-1593	577	21	given	give	VERB
american_scientific_journal-1593	577	22	training	training	NOUN
american_scientific_journal-1593	577	23	about	about	ADP
american_scientific_journal-1593	577	24	the	the	DET
american_scientific_journal-1593	577	25	tax	tax	NOUN
american_scientific_journal-1593	577	26	laws	law	NOUN
american_scientific_journal-1593	577	27	and	and	CCONJ
american_scientific_journal-1593	577	28	the	the	DET
american_scientific_journal-1593	577	29	payment	payment	NOUN
american_scientific_journal-1593	577	30	procedures	procedure	NOUN
american_scientific_journal-1593	577	31	a	a	PRON
american_scientific_journal-1593	577	32	)	)	PUNCT
american_scientific_journal-1593	577	33	yes	yes	NOUN
american_scientific_journal-1593	578	1	b	b	X
american_scientific_journal-1593	578	2	)	)	PUNCT
american_scientific_journal-1593	578	3	no	no	DET
american_scientific_journal-1593	578	4	2	2	X
american_scientific_journal-1593	578	5	)	)	PUNCT
american_scientific_journal-1593	578	6	i	i	PRON
american_scientific_journal-1593	578	7	have	have	AUX
american_scientific_journal-1593	578	8	been	be	AUX
american_scientific_journal-1593	578	9	given	give	VERB
american_scientific_journal-1593	578	10	enough	enough	ADJ
american_scientific_journal-1593	578	11	training	training	NOUN
american_scientific_journal-1593	578	12	on	on	ADP
american_scientific_journal-1593	578	13	how	how	SCONJ
american_scientific_journal-1593	578	14	to	to	PART
american_scientific_journal-1593	578	15	keep	keep	VERB
american_scientific_journal-1593	578	16	books	book	NOUN
american_scientific_journal-1593	578	17	of	of	ADP
american_scientific_journal-1593	578	18	account	account	NOUN
american_scientific_journal-1593	578	19	and	and	CCONJ
american_scientific_journal-1593	578	20	apply	apply	VERB
american_scientific_journal-1593	578	21	self	self	NOUN
american_scientific_journal-1593	578	22	assessment	assessment	NOUN
american_scientific_journal-1593	578	23	a	a	PRON
american_scientific_journal-1593	578	24	)	)	PUNCT
american_scientific_journal-1593	578	25	yes	yes	INTJ
american_scientific_journal-1593	578	26	b	b	X
american_scientific_journal-1593	578	27	)	)	PUNCT
american_scientific_journal-1593	578	28	no	no	DET
american_scientific_journal-1593	578	29	3	3	X
american_scientific_journal-1593	578	30	)	)	PUNCT
american_scientific_journal-1593	578	31	i	i	PRON
american_scientific_journal-1593	578	32	know	know	VERB
american_scientific_journal-1593	578	33	that	that	DET
american_scientific_journal-1593	578	34	failure	failure	NOUN
american_scientific_journal-1593	578	35	to	to	PART
american_scientific_journal-1593	578	36	keep	keep	VERB
american_scientific_journal-1593	578	37	accounting	account	VERB
american_scientific_journal-1593	578	38	documents	document	NOUN
american_scientific_journal-1593	578	39	for	for	ADP
american_scientific_journal-1593	578	40	five	five	NUM
american_scientific_journal-1593	578	41	years	year	NOUN
american_scientific_journal-1593	578	42	is	be	AUX
american_scientific_journal-1593	578	43	punishable	punishable	ADJ
american_scientific_journal-1593	578	44	crime	crime	NOUN
american_scientific_journal-1593	578	45	a	a	PRON
american_scientific_journal-1593	578	46	)	)	PUNCT
american_scientific_journal-1593	579	1	yes	yes	INTJ
american_scientific_journal-1593	579	2	c	c	X
american_scientific_journal-1593	579	3	)	)	PUNCT
american_scientific_journal-1593	579	4	no	no	DET
american_scientific_journal-1593	579	5	section	section	NOUN
american_scientific_journal-1593	579	6	three	three	NUM
american_scientific_journal-1593	579	7	in	in	ADP
american_scientific_journal-1593	579	8	relation	relation	NOUN
american_scientific_journal-1593	579	9	to	to	PART
american_scientific_journal-1593	579	10	risk	risk	VERB
american_scientific_journal-1593	579	11	based	base	VERB
american_scientific_journal-1593	579	12	selective	selective	ADJ
american_scientific_journal-1593	579	13	audit	audit	NOUN
american_scientific_journal-1593	579	14	and	and	CCONJ
american_scientific_journal-1593	579	15	inspection	inspection	NOUN
american_scientific_journal-1593	579	16	1	1	NUM
american_scientific_journal-1593	579	17	)	)	PUNCT
american_scientific_journal-1593	579	18	i	i	PRON
american_scientific_journal-1593	579	19	keep	keep	VERB
american_scientific_journal-1593	579	20	book	book	NOUN
american_scientific_journal-1593	579	21	of	of	ADP
american_scientific_journal-1593	579	22	account	account	NOUN
american_scientific_journal-1593	579	23	and	and	CCONJ
american_scientific_journal-1593	579	24	other	other	ADJ
american_scientific_journal-1593	579	25	relevant	relevant	ADJ
american_scientific_journal-1593	579	26	documents	document	NOUN
american_scientific_journal-1593	579	27	for	for	ADP
american_scientific_journal-1593	579	28	at	at	ADV
american_scientific_journal-1593	579	29	least	least	ADV
american_scientific_journal-1593	579	30	five	five	NUM
american_scientific_journal-1593	579	31	years	year	NOUN
american_scientific_journal-1593	579	32	a	a	PRON
american_scientific_journal-1593	579	33	)	)	PUNCT
american_scientific_journal-1593	579	34	yes	yes	NOUN
american_scientific_journal-1593	580	1	b	b	X
american_scientific_journal-1593	580	2	)	)	PUNCT
american_scientific_journal-1593	580	3	no	no	DET
american_scientific_journal-1593	580	4	2	2	X
american_scientific_journal-1593	580	5	)	)	PUNCT
american_scientific_journal-1593	580	6	it	it	PRON
american_scientific_journal-1593	580	7	is	be	AUX
american_scientific_journal-1593	580	8	impossible	impossible	ADJ
american_scientific_journal-1593	580	9	to	to	PART
american_scientific_journal-1593	580	10	keep	keep	VERB
american_scientific_journal-1593	580	11	documents	document	NOUN
american_scientific_journal-1593	580	12	for	for	ADP
american_scientific_journal-1593	580	13	five	five	NUM
american_scientific_journal-1593	580	14	years	year	NOUN
american_scientific_journal-1593	580	15	a	a	PRON
american_scientific_journal-1593	580	16	)	)	PUNCT
american_scientific_journal-1593	580	17	yes	yes	NOUN
american_scientific_journal-1593	580	18	b	b	X
american_scientific_journal-1593	580	19	)	)	PUNCT
american_scientific_journal-1593	580	20	no	no	DET
american_scientific_journal-1593	580	21	2	2	X
american_scientific_journal-1593	580	22	)	)	PUNCT
american_scientific_journal-1593	580	23	i	i	PRON
american_scientific_journal-1593	580	24	know	know	VERB
american_scientific_journal-1593	580	25	that	that	SCONJ
american_scientific_journal-1593	580	26	after	after	SCONJ
american_scientific_journal-1593	580	27	payment	payment	NOUN
american_scientific_journal-1593	580	28	post	post	NOUN
american_scientific_journal-1593	580	29	payment	payment	NOUN
american_scientific_journal-1593	580	30	audit	audit	NOUN
american_scientific_journal-1593	580	31	may	may	AUX
american_scientific_journal-1593	580	32	be	be	AUX
american_scientific_journal-1593	580	33	carried	carry	VERB
american_scientific_journal-1593	580	34	out	out	ADP
american_scientific_journal-1593	580	35	on	on	ADP
american_scientific_journal-1593	580	36	me	i	PRON
american_scientific_journal-1593	580	37	a	a	PRON
american_scientific_journal-1593	580	38	)	)	PUNCT
american_scientific_journal-1593	581	1	yes	yes	INTJ
american_scientific_journal-1593	581	2	b	b	X
american_scientific_journal-1593	581	3	)	)	PUNCT
american_scientific_journal-1593	581	4	no	no	DET
american_scientific_journal-1593	581	5	american	american	ADJ
american_scientific_journal-1593	581	6	scientific	scientific	ADJ
american_scientific_journal-1593	581	7	research	research	NOUN
american_scientific_journal-1593	581	8	journal	journal	NOUN
american_scientific_journal-1593	581	9	for	for	ADP
american_scientific_journal-1593	581	10	engineering	engineering	NOUN
american_scientific_journal-1593	581	11	,	,	PUNCT
american_scientific_journal-1593	581	12	technology	technology	NOUN
american_scientific_journal-1593	581	13	,	,	PUNCT
american_scientific_journal-1593	581	14	and	and	CCONJ
american_scientific_journal-1593	581	15	sciences	science	NOUN
american_scientific_journal-1593	581	16	(	(	PUNCT
american_scientific_journal-1593	581	17	asrjets	asrjet	NOUN
american_scientific_journal-1593	581	18	)	)	PUNCT
american_scientific_journal-1593	581	19	(	(	PUNCT
american_scientific_journal-1593	581	20	2016	2016	NUM
american_scientific_journal-1593	581	21	)	)	PUNCT
american_scientific_journal-1593	581	22	volume	volume	NOUN
american_scientific_journal-1593	581	23	20	20	NUM
american_scientific_journal-1593	581	24	,	,	PUNCT
american_scientific_journal-1593	581	25	no	no	DET
american_scientific_journal-1593	581	26	1	1	NUM
american_scientific_journal-1593	581	27	,	,	PUNCT
american_scientific_journal-1593	581	28	pp	pp	ADV
american_scientific_journal-1593	581	29	78	78	NUM
american_scientific_journal-1593	581	30	-	-	SYM
american_scientific_journal-1593	581	31	103	103	NUM
american_scientific_journal-1593	581	32	102	102	NUM
american_scientific_journal-1593	581	33	3	3	NUM
american_scientific_journal-1593	581	34	)	)	PUNCT
american_scientific_journal-1593	581	35	have	have	AUX
american_scientific_journal-1593	581	36	you	you	PRON
american_scientific_journal-1593	581	37	ever	ever	ADV
american_scientific_journal-1593	581	38	post	post	NOUN
american_scientific_journal-1593	581	39	audited	audit	VERB
american_scientific_journal-1593	581	40	by	by	ADP
american_scientific_journal-1593	581	41	the	the	DET
american_scientific_journal-1593	581	42	tax	tax	NOUN
american_scientific_journal-1593	581	43	authority	authority	NOUN
american_scientific_journal-1593	581	44	before	before	ADV
american_scientific_journal-1593	581	45	?	?	PUNCT
american_scientific_journal-1593	582	1	a	a	X
american_scientific_journal-1593	582	2	)	)	PUNCT
american_scientific_journal-1593	582	3	yes	yes	INTJ
american_scientific_journal-1593	583	1	b	b	X
american_scientific_journal-1593	583	2	)	)	PUNCT
american_scientific_journal-1593	583	3	no	no	DET
american_scientific_journal-1593	583	4	4	4	X
american_scientific_journal-1593	583	5	)	)	PUNCT
american_scientific_journal-1593	583	6	do	do	AUX
american_scientific_journal-1593	583	7	you	you	PRON
american_scientific_journal-1593	583	8	fear	fear	VERB
american_scientific_journal-1593	583	9	that	that	SCONJ
american_scientific_journal-1593	583	10	unexpected	unexpected	ADJ
american_scientific_journal-1593	583	11	audit	audit	NOUN
american_scientific_journal-1593	583	12	by	by	ADP
american_scientific_journal-1593	583	13	the	the	DET
american_scientific_journal-1593	583	14	authority	authority	NOUN
american_scientific_journal-1593	583	15	may	may	AUX
american_scientific_journal-1593	583	16	affect	affect	VERB
american_scientific_journal-1593	583	17	you	you	PRON
american_scientific_journal-1593	583	18	?	?	PUNCT
american_scientific_journal-1593	584	1	a)yes	a)yes	PROPN
american_scientific_journal-1593	584	2	b	b	X
american_scientific_journal-1593	584	3	)	)	PUNCT
american_scientific_journal-1593	584	4	no	no	INTJ
american_scientific_journal-1593	584	5	if	if	SCONJ
american_scientific_journal-1593	584	6	your	your	PRON
american_scientific_journal-1593	584	7	answer	answer	NOUN
american_scientific_journal-1593	584	8	is	be	AUX
american_scientific_journal-1593	584	9	yes	yes	INTJ
american_scientific_journal-1593	584	10	why	why	SCONJ
american_scientific_journal-1593	584	11	you	you	PRON
american_scientific_journal-1593	584	12	fear	fear	VERB
american_scientific_journal-1593	584	13	?	?	PUNCT
american_scientific_journal-1593	585	1	_	_	PUNCT
american_scientific_journal-1593	586	1	_	_	PUNCT
american_scientific_journal-1593	587	1	_	_	PUNCT
american_scientific_journal-1593	588	1	_	_	PUNCT
american_scientific_journal-1593	589	1	_	_	PUNCT
american_scientific_journal-1593	590	1	_	_	PUNCT
american_scientific_journal-1593	591	1	_	_	PUNCT
american_scientific_journal-1593	592	1	_	_	PUNCT
american_scientific_journal-1593	593	1	_	_	PUNCT
american_scientific_journal-1593	594	1	_	_	PUNCT
american_scientific_journal-1593	595	1	_	_	PUNCT
american_scientific_journal-1593	596	1	_	_	PUNCT
american_scientific_journal-1593	597	1	_	_	PUNCT
american_scientific_journal-1593	598	1	_	_	PUNCT
american_scientific_journal-1593	599	1	_	_	PUNCT
american_scientific_journal-1593	600	1	_	_	PUNCT
american_scientific_journal-1593	601	1	_	_	PUNCT
american_scientific_journal-1593	602	1	_	_	PUNCT
american_scientific_journal-1593	603	1	_	_	PUNCT
american_scientific_journal-1593	604	1	_	_	PUNCT
american_scientific_journal-1593	605	1	_	_	PUNCT
american_scientific_journal-1593	606	1	_	_	PUNCT
american_scientific_journal-1593	607	1	_	_	PUNCT
american_scientific_journal-1593	608	1	_	_	PUNCT
american_scientific_journal-1593	609	1	_	_	PUNCT
american_scientific_journal-1593	610	1	_	_	PUNCT
american_scientific_journal-1593	611	1	_	_	PUNCT
american_scientific_journal-1593	612	1	_	_	PUNCT
american_scientific_journal-1593	613	1	_	_	PUNCT
american_scientific_journal-1593	614	1	_	_	PUNCT
american_scientific_journal-1593	615	1	_	_	PUNCT
american_scientific_journal-1593	616	1	_	_	PUNCT
american_scientific_journal-1593	617	1	_	_	PUNCT
american_scientific_journal-1593	618	1	_	_	PUNCT
american_scientific_journal-1593	619	1	_	_	PUNCT
american_scientific_journal-1593	620	1	_	_	PUNCT
american_scientific_journal-1593	621	1	_	_	PUNCT
american_scientific_journal-1593	622	1	_	_	PUNCT
american_scientific_journal-1593	623	1	_	_	PUNCT
american_scientific_journal-1593	624	1	_	_	PUNCT
american_scientific_journal-1593	625	1	_	_	PUNCT
american_scientific_journal-1593	626	1	_	_	PUNCT
american_scientific_journal-1593	627	1	_	_	PUNCT
american_scientific_journal-1593	628	1	_	_	PUNCT
american_scientific_journal-1593	629	1	_	_	PUNCT
american_scientific_journal-1593	630	1	_	_	PUNCT
american_scientific_journal-1593	631	1	_	_	PUNCT
american_scientific_journal-1593	632	1	_	_	PUNCT
american_scientific_journal-1593	633	1	_	_	PUNCT
american_scientific_journal-1593	633	2	section	section	NOUN
american_scientific_journal-1593	633	3	four	four	NUM
american_scientific_journal-1593	633	4	:	:	PUNCT
american_scientific_journal-1593	633	5	regarding	regard	VERB
american_scientific_journal-1593	633	6	the	the	DET
american_scientific_journal-1593	633	7	clarity	clarity	NOUN
american_scientific_journal-1593	633	8	and	and	CCONJ
american_scientific_journal-1593	633	9	simplicity	simplicity	NOUN
american_scientific_journal-1593	633	10	of	of	ADP
american_scientific_journal-1593	633	11	the	the	DET
american_scientific_journal-1593	633	12	tax	tax	NOUN
american_scientific_journal-1593	633	13	laws	law	NOUN
american_scientific_journal-1593	633	14	dear	dear	ADJ
american_scientific_journal-1593	633	15	respondents	respondent	NOUN
american_scientific_journal-1593	633	16	we	we	PRON
american_scientific_journal-1593	633	17	request	request	VERB
american_scientific_journal-1593	633	18	you	you	PRON
american_scientific_journal-1593	633	19	to	to	PART
american_scientific_journal-1593	633	20	put	put	VERB
american_scientific_journal-1593	633	21	an	an	DET
american_scientific_journal-1593	633	22	x	x	NOUN
american_scientific_journal-1593	633	23	mark	mark	NOUN
american_scientific_journal-1593	633	24	in	in	ADP
american_scientific_journal-1593	633	25	the	the	DET
american_scientific_journal-1593	633	26	boxes	box	NOUN
american_scientific_journal-1593	633	27	between	between	ADP
american_scientific_journal-1593	633	28	one	one	NUM
american_scientific_journal-1593	633	29	to	to	PART
american_scientific_journal-1593	633	30	five	five	NUM
american_scientific_journal-1593	633	31	1	1	NUM
american_scientific_journal-1593	633	32	.	.	PUNCT
american_scientific_journal-1593	633	33	strongly	strongly	ADV
american_scientific_journal-1593	633	34	disagree	disagree	VERB
american_scientific_journal-1593	633	35	2	2	NUM
american_scientific_journal-1593	633	36	.	.	PUNCT
american_scientific_journal-1593	633	37	disagree	disagree	VERB
american_scientific_journal-1593	633	38	3	3	NUM
american_scientific_journal-1593	633	39	neutral	neutral	ADJ
american_scientific_journal-1593	633	40	4	4	NUM
american_scientific_journal-1593	633	41	.	.	PUNCT
american_scientific_journal-1593	633	42	agree	agree	VERB
american_scientific_journal-1593	633	43	5	5	NUM
american_scientific_journal-1593	633	44	.	.	PUNCT
american_scientific_journal-1593	633	45	strongly	strongly	ADV
american_scientific_journal-1593	633	46	disagree	disagree	VERB
american_scientific_journal-1593	633	47	1	1	NUM
american_scientific_journal-1593	633	48	2	2	NUM
american_scientific_journal-1593	633	49	3	3	NUM
american_scientific_journal-1593	633	50	4	4	NUM
american_scientific_journal-1593	633	51	5	5	NUM
american_scientific_journal-1593	633	52	1	1	NUM
american_scientific_journal-1593	633	53	.	.	PUNCT
american_scientific_journal-1593	634	1	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	634	2	tax	tax	NOUN
american_scientific_journal-1593	634	3	laws	law	NOUN
american_scientific_journal-1593	634	4	are	be	AUX
american_scientific_journal-1593	634	5	simple	simple	ADJ
american_scientific_journal-1593	634	6	and	and	CCONJ
american_scientific_journal-1593	634	7	clear	clear	ADJ
american_scientific_journal-1593	634	8	for	for	ADP
american_scientific_journal-1593	634	9	self	self	NOUN
american_scientific_journal-1593	634	10	assessment	assessment	NOUN
american_scientific_journal-1593	634	11	2	2	NUM
american_scientific_journal-1593	634	12	.	.	PUNCT
american_scientific_journal-1593	635	1	the	the	DET
american_scientific_journal-1593	635	2	tax	tax	NOUN
american_scientific_journal-1593	635	3	laws	law	NOUN
american_scientific_journal-1593	635	4	are	be	AUX
american_scientific_journal-1593	635	5	appropriately	appropriately	ADV
american_scientific_journal-1593	635	6	organized	organize	VERB
american_scientific_journal-1593	635	7	and	and	CCONJ
american_scientific_journal-1593	635	8	effective	effective	ADJ
american_scientific_journal-1593	635	9	3	3	NUM
american_scientific_journal-1593	635	10	.	.	PUNCT
american_scientific_journal-1593	636	1	there	there	PRON
american_scientific_journal-1593	636	2	is	be	VERB
american_scientific_journal-1593	636	3	a	a	DET
american_scientific_journal-1593	636	4	clear	clear	ADJ
american_scientific_journal-1593	636	5	tax	tax	NOUN
american_scientific_journal-1593	636	6	procedure	procedure	NOUN
american_scientific_journal-1593	636	7	code	code	NOUN
american_scientific_journal-1593	636	8	section	section	NOUN
american_scientific_journal-1593	636	9	five	five	NUM
american_scientific_journal-1593	636	10	:	:	PUNCT
american_scientific_journal-1593	636	11	regarding	regard	VERB
american_scientific_journal-1593	636	12	tax	tax	NOUN
american_scientific_journal-1593	636	13	penalty	penalty	NOUN
american_scientific_journal-1593	636	14	and	and	CCONJ
american_scientific_journal-1593	636	15	effective	effective	ADJ
american_scientific_journal-1593	636	16	tax	tax	NOUN
american_scientific_journal-1593	636	17	enforcement	enforcement	NOUN
american_scientific_journal-1593	636	18	1	1	NUM
american_scientific_journal-1593	636	19	2	2	NUM
american_scientific_journal-1593	636	20	3	3	NUM
american_scientific_journal-1593	636	21	4	4	NUM
american_scientific_journal-1593	636	22	5	5	NUM
american_scientific_journal-1593	636	23	1	1	NUM
american_scientific_journal-1593	636	24	.	.	PUNCT
american_scientific_journal-1593	637	1	the	the	DET
american_scientific_journal-1593	637	2	tax	tax	NOUN
american_scientific_journal-1593	637	3	authority	authority	NOUN
american_scientific_journal-1593	637	4	could	could	AUX
american_scientific_journal-1593	637	5	relieve	relieve	VERB
american_scientific_journal-1593	637	6	me	i	PRON
american_scientific_journal-1593	637	7	of	of	ADP
american_scientific_journal-1593	637	8	penalty	penalty	NOUN
american_scientific_journal-1593	637	9	in	in	ADP
american_scientific_journal-1593	637	10	case	case	NOUN
american_scientific_journal-1593	637	11	i	i	PRON
american_scientific_journal-1593	637	12	am	be	AUX
american_scientific_journal-1593	637	13	found	find	VERB
american_scientific_journal-1593	637	14	to	to	PART
american_scientific_journal-1593	637	15	have	have	AUX
american_scientific_journal-1593	637	16	evaded	evade	VERB
american_scientific_journal-1593	637	17	tax	tax	NOUN
american_scientific_journal-1593	637	18	liability	liability	NOUN
american_scientific_journal-1593	637	19	2	2	NUM
american_scientific_journal-1593	637	20	.	.	PUNCT
american_scientific_journal-1593	638	1	i	i	PRON
american_scientific_journal-1593	638	2	do	do	AUX
american_scientific_journal-1593	638	3	not	not	PART
american_scientific_journal-1593	638	4	submit	submit	VERB
american_scientific_journal-1593	638	5	the	the	DET
american_scientific_journal-1593	638	6	true	true	ADJ
american_scientific_journal-1593	638	7	income	income	NOUN
american_scientific_journal-1593	638	8	report	report	NOUN
american_scientific_journal-1593	638	9	to	to	ADP
american_scientific_journal-1593	638	10	the	the	DET
american_scientific_journal-1593	638	11	tax	tax	NOUN
american_scientific_journal-1593	638	12	authority	authority	NOUN
american_scientific_journal-1593	638	13	since	since	SCONJ
american_scientific_journal-1593	638	14	i	i	PRON
american_scientific_journal-1593	638	15	believe	believe	VERB
american_scientific_journal-1593	638	16	that	that	SCONJ
american_scientific_journal-1593	638	17	the	the	DET
american_scientific_journal-1593	638	18	authority	authority	NOUN
american_scientific_journal-1593	638	19	has	have	VERB
american_scientific_journal-1593	638	20	limitation	limitation	NOUN
american_scientific_journal-1593	638	21	to	to	PART
american_scientific_journal-1593	638	22	audit	audit	VERB
american_scientific_journal-1593	638	23	reports	report	NOUN
american_scientific_journal-1593	638	24	3	3	X
american_scientific_journal-1593	638	25	.	.	PUNCT
american_scientific_journal-1593	639	1	the	the	DET
american_scientific_journal-1593	639	2	penalty	penalty	NOUN
american_scientific_journal-1593	639	3	i	i	PRON
american_scientific_journal-1593	639	4	suffer	suffer	VERB
american_scientific_journal-1593	639	5	because	because	SCONJ
american_scientific_journal-1593	639	6	of	of	ADP
american_scientific_journal-1593	639	7	failure	failure	NOUN
american_scientific_journal-1593	639	8	is	be	AUX
american_scientific_journal-1593	639	9	less	less	ADJ
american_scientific_journal-1593	639	10	than	than	ADP
american_scientific_journal-1593	639	11	the	the	DET
american_scientific_journal-1593	639	12	loss	loss	NOUN
american_scientific_journal-1593	639	13	i	i	PRON
american_scientific_journal-1593	639	14	incur	incur	VERB
american_scientific_journal-1593	639	15	by	by	ADP
american_scientific_journal-1593	639	16	paying	pay	VERB
american_scientific_journal-1593	639	17	the	the	DET
american_scientific_journal-1593	639	18	exact	exact	ADJ
american_scientific_journal-1593	639	19	tax	tax	NOUN
american_scientific_journal-1593	639	20	liability	liability	NOUN
american_scientific_journal-1593	639	21	4.i	4.i	NUM
american_scientific_journal-1593	639	22	may	may	AUX
american_scientific_journal-1593	639	23	face	face	VERB
american_scientific_journal-1593	639	24	severe	severe	ADJ
american_scientific_journal-1593	639	25	penalty	penalty	NOUN
american_scientific_journal-1593	639	26	if	if	SCONJ
american_scientific_journal-1593	639	27	i	i	PRON
american_scientific_journal-1593	639	28	evade	evade	VERB
american_scientific_journal-1593	639	29	my	my	PRON
american_scientific_journal-1593	639	30	tax	tax	NOUN
american_scientific_journal-1593	639	31	liability	liability	NOUN
american_scientific_journal-1593	639	32	5	5	NUM
american_scientific_journal-1593	639	33	.	.	PUNCT
american_scientific_journal-1593	640	1	most	most	ADJ
american_scientific_journal-1593	640	2	people	people	NOUN
american_scientific_journal-1593	640	3	who	who	PRON
american_scientific_journal-1593	640	4	refused	refuse	VERB
american_scientific_journal-1593	640	5	to	to	PART
american_scientific_journal-1593	640	6	comply	comply	VERB
american_scientific_journal-1593	640	7	with	with	ADP
american_scientific_journal-1593	640	8	their	their	PRON
american_scientific_journal-1593	640	9	tax	tax	NOUN
american_scientific_journal-1593	640	10	duty	duty	NOUN
american_scientific_journal-1593	640	11	did	do	AUX
american_scientific_journal-1593	640	12	n't	not	PART
american_scientific_journal-1593	640	13	face	face	VERB
american_scientific_journal-1593	640	14	any	any	DET
american_scientific_journal-1593	640	15	penalty	penalty	NOUN
american_scientific_journal-1593	640	16	.	.	PUNCT
american_scientific_journal-1593	641	1	section	section	NOUN
american_scientific_journal-1593	641	2	six	six	NUM
american_scientific_journal-1593	641	3	:	:	PUNCT
american_scientific_journal-1593	641	4	regarding	regard	VERB
american_scientific_journal-1593	641	5	service	service	NOUN
american_scientific_journal-1593	641	6	to	to	ADP
american_scientific_journal-1593	641	7	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	642	1	yes	yes	INTJ
american_scientific_journal-1593	642	2	no	no	DET
american_scientific_journal-1593	642	3	1	1	NUM
american_scientific_journal-1593	642	4	.	.	PUNCT
american_scientific_journal-1593	643	1	the	the	DET
american_scientific_journal-1593	643	2	tax	tax	NOUN
american_scientific_journal-1593	643	3	collection	collection	NOUN
american_scientific_journal-1593	643	4	system	system	NOUN
american_scientific_journal-1593	643	5	is	be	AUX
american_scientific_journal-1593	643	6	weak	weak	ADJ
american_scientific_journal-1593	644	1	2	2	NUM
american_scientific_journal-1593	644	2	.	.	PUNCT
american_scientific_journal-1593	645	1	there	there	PRON
american_scientific_journal-1593	645	2	is	be	VERB
american_scientific_journal-1593	645	3	an	an	DET
american_scientific_journal-1593	645	4	electronic	electronic	ADJ
american_scientific_journal-1593	645	5	payment	payment	NOUN
american_scientific_journal-1593	645	6	system	system	NOUN
american_scientific_journal-1593	645	7	3	3	X
american_scientific_journal-1593	645	8	.	.	PUNCT
american_scientific_journal-1593	646	1	i	i	PRON
american_scientific_journal-1593	646	2	am	be	AUX
american_scientific_journal-1593	646	3	exhausted	exhaust	VERB
american_scientific_journal-1593	646	4	of	of	ADP
american_scientific_journal-1593	646	5	much	much	ADJ
american_scientific_journal-1593	646	6	queuing	queue	VERB
american_scientific_journal-1593	646	7	4	4	NUM
american_scientific_journal-1593	646	8	.	.	PUNCT
american_scientific_journal-1593	647	1	there	there	PRON
american_scientific_journal-1593	647	2	is	be	VERB
american_scientific_journal-1593	647	3	servant	servant	ADJ
american_scientific_journal-1593	647	4	leadership	leadership	NOUN
american_scientific_journal-1593	647	5	by	by	ADP
american_scientific_journal-1593	647	6	tax	tax	NOUN
american_scientific_journal-1593	647	7	collectors	collector	NOUN
american_scientific_journal-1593	647	8	5.there	5.there	NUM
american_scientific_journal-1593	647	9	is	be	AUX
american_scientific_journal-1593	647	10	a	a	DET
american_scientific_journal-1593	647	11	good	good	ADJ
american_scientific_journal-1593	647	12	website	website	NOUN
american_scientific_journal-1593	647	13	and	and	CCONJ
american_scientific_journal-1593	647	14	brochure	brochure	NOUN
american_scientific_journal-1593	647	15	to	to	PART
american_scientific_journal-1593	647	16	get	get	VERB
american_scientific_journal-1593	647	17	new	new	ADJ
american_scientific_journal-1593	647	18	laws	law	NOUN
american_scientific_journal-1593	647	19	6	6	NUM
american_scientific_journal-1593	647	20	.	.	PUNCT
american_scientific_journal-1593	648	1	there	there	PRON
american_scientific_journal-1593	648	2	are	be	VERB
american_scientific_journal-1593	648	3	seminars	seminar	NOUN
american_scientific_journal-1593	648	4	and	and	CCONJ
american_scientific_journal-1593	648	5	other	other	ADJ
american_scientific_journal-1593	648	6	facilities	facility	NOUN
american_scientific_journal-1593	648	7	to	to	PART
american_scientific_journal-1593	648	8	give	give	VERB
american_scientific_journal-1593	648	9	me	i	PRON
american_scientific_journal-1593	648	10	enough	enough	ADJ
american_scientific_journal-1593	648	11	information	information	NOUN
american_scientific_journal-1593	648	12	about	about	ADP
american_scientific_journal-1593	648	13	my	my	PRON
american_scientific_journal-1593	648	14	tax	tax	NOUN
american_scientific_journal-1593	648	15	duty	duty	NOUN
american_scientific_journal-1593	648	16	american	american	PROPN
american_scientific_journal-1593	648	17	scientific	scientific	PROPN
american_scientific_journal-1593	648	18	research	research	PROPN
american_scientific_journal-1593	648	19	journal	journal	NOUN
american_scientific_journal-1593	648	20	for	for	ADP
american_scientific_journal-1593	648	21	engineering	engineering	NOUN
american_scientific_journal-1593	648	22	,	,	PUNCT
american_scientific_journal-1593	648	23	technology	technology	NOUN
american_scientific_journal-1593	648	24	,	,	PUNCT
american_scientific_journal-1593	648	25	and	and	CCONJ
american_scientific_journal-1593	648	26	sciences	science	NOUN
american_scientific_journal-1593	648	27	(	(	PUNCT
american_scientific_journal-1593	648	28	asrjets	asrjet	NOUN
american_scientific_journal-1593	648	29	)	)	PUNCT
american_scientific_journal-1593	648	30	(	(	PUNCT
american_scientific_journal-1593	648	31	2016	2016	NUM
american_scientific_journal-1593	648	32	)	)	PUNCT
american_scientific_journal-1593	648	33	volume	volume	NOUN
american_scientific_journal-1593	648	34	20	20	NUM
american_scientific_journal-1593	648	35	,	,	PUNCT
american_scientific_journal-1593	648	36	no	no	DET
american_scientific_journal-1593	648	37	1	1	NUM
american_scientific_journal-1593	648	38	,	,	PUNCT
american_scientific_journal-1593	648	39	pp	pp	ADV
american_scientific_journal-1593	648	40	78	78	NUM
american_scientific_journal-1593	648	41	-	-	SYM
american_scientific_journal-1593	648	42	103	103	NUM
american_scientific_journal-1593	648	43	103	103	NUM
american_scientific_journal-1593	648	44	section	section	NOUN
american_scientific_journal-1593	648	45	seven	seven	NUM
american_scientific_journal-1593	648	46	;	;	PUNCT
american_scientific_journal-1593	648	47	regarding	regard	VERB
american_scientific_journal-1593	648	48	the	the	DET
american_scientific_journal-1593	648	49	existence	existence	NOUN
american_scientific_journal-1593	648	50	of	of	ADP
american_scientific_journal-1593	648	51	fair	fair	ADJ
american_scientific_journal-1593	648	52	and	and	CCONJ
american_scientific_journal-1593	648	53	speedy	speedy	ADJ
american_scientific_journal-1593	648	54	dispute	dispute	NOUN
american_scientific_journal-1593	648	55	resolution	resolution	NOUN
american_scientific_journal-1593	648	56	process	process	NOUN
american_scientific_journal-1593	648	57	.	.	PUNCT
american_scientific_journal-1593	649	1	1	1	X
american_scientific_journal-1593	649	2	.	.	X
american_scientific_journal-1593	649	3	there	there	PRON
american_scientific_journal-1593	649	4	is	be	VERB
american_scientific_journal-1593	649	5	a	a	DET
american_scientific_journal-1593	649	6	neutral	neutral	ADJ
american_scientific_journal-1593	649	7	free	free	ADJ
american_scientific_journal-1593	649	8	administrative	administrative	ADJ
american_scientific_journal-1593	649	9	tax	tax	NOUN
american_scientific_journal-1593	649	10	appeal	appeal	NOUN
american_scientific_journal-1593	649	11	committee	committee	NOUN
american_scientific_journal-1593	649	12	to	to	PART
american_scientific_journal-1593	649	13	hear	hear	VERB
american_scientific_journal-1593	649	14	my	my	PRON
american_scientific_journal-1593	649	15	complaint	complaint	NOUN
american_scientific_journal-1593	650	1	yes	yes	INTJ
american_scientific_journal-1593	650	2	no	no	DET
american_scientific_journal-1593	650	3	2	2	X
american_scientific_journal-1593	650	4	.	.	PUNCT
american_scientific_journal-1593	651	1	there	there	PRON
american_scientific_journal-1593	651	2	is	be	VERB
american_scientific_journal-1593	651	3	neutral	neutral	ADJ
american_scientific_journal-1593	651	4	administrative	administrative	ADJ
american_scientific_journal-1593	651	5	tribunal	tribunal	NOUN
american_scientific_journal-1593	651	6	that	that	PRON
american_scientific_journal-1593	651	7	can	can	AUX
american_scientific_journal-1593	651	8	settle	settle	VERB
american_scientific_journal-1593	651	9	tax	tax	NOUN
american_scientific_journal-1593	651	10	disputes	dispute	NOUN
american_scientific_journal-1593	651	11	3	3	NUM
american_scientific_journal-1593	651	12	.	.	PUNCT
american_scientific_journal-1593	652	1	courts	court	NOUN
american_scientific_journal-1593	652	2	serve	serve	VERB
american_scientific_journal-1593	652	3	me	i	PRON
american_scientific_journal-1593	652	4	fairly	fairly	ADV
american_scientific_journal-1593	652	5	and	and	CCONJ
american_scientific_journal-1593	652	6	free	free	ADJ
american_scientific_journal-1593	652	7	of	of	ADP
american_scientific_journal-1593	652	8	government	government	NOUN
american_scientific_journal-1593	652	9	intervention	intervention	NOUN
american_scientific_journal-1593	652	10	.	.	PUNCT
american_scientific_journal-1593	653	1	1.2.1	1.2.1	NUM
american_scientific_journal-1593	653	2	.	.	PUNCT
american_scientific_journal-1593	653	3	specific	specific	ADJ
american_scientific_journal-1593	653	4	objectives	objective	NOUN
american_scientific_journal-1593	653	5	:	:	PUNCT
american_scientific_journal-1593	653	6	1.3	1.3	NUM
american_scientific_journal-1593	653	7	research	research	NOUN
american_scientific_journal-1593	653	8	questions	question	NOUN
american_scientific_journal-1593	653	9	3.2	3.2	NUM
american_scientific_journal-1593	653	10	.	.	PUNCT
american_scientific_journal-1593	654	1	the	the	DET
american_scientific_journal-1593	654	2	characteristics	characteristic	NOUN
american_scientific_journal-1593	654	3	of	of	ADP
american_scientific_journal-1593	654	4	self	self	NOUN
american_scientific_journal-1593	654	5	assessment	assessment	NOUN
american_scientific_journal-1593	654	6	system	system	NOUN
american_scientific_journal-1593	654	7	3.3	3.3	NUM
american_scientific_journal-1593	654	8	.	.	PUNCT
american_scientific_journal-1593	655	1	essential	essential	ADJ
american_scientific_journal-1593	655	2	conditions	condition	NOUN
american_scientific_journal-1593	655	3	for	for	ADP
american_scientific_journal-1593	655	4	a	a	DET
american_scientific_journal-1593	655	5	successful	successful	ADJ
american_scientific_journal-1593	655	6	self	self	NOUN
american_scientific_journal-1593	655	7	assessment	assessment	NOUN
american_scientific_journal-1593	655	8	system	system	NOUN
american_scientific_journal-1593	655	9	3.3.1	3.3.1	NUM
american_scientific_journal-1593	655	10	.	.	PUNCT
american_scientific_journal-1593	655	11	tax	tax	NOUN
american_scientific_journal-1593	655	12	knowledge	knowledge	NOUN
american_scientific_journal-1593	655	13	of	of	ADP
american_scientific_journal-1593	655	14	the	the	DET
american_scientific_journal-1593	655	15	tax	tax	NOUN
american_scientific_journal-1593	655	16	payers	payer	NOUN
american_scientific_journal-1593	655	17	with	with	ADP
american_scientific_journal-1593	655	18	clear	clear	ADJ
american_scientific_journal-1593	655	19	and	and	CCONJ
american_scientific_journal-1593	655	20	simple	simple	ADJ
american_scientific_journal-1593	655	21	tax	tax	NOUN
american_scientific_journal-1593	655	22	laws	law	NOUN
american_scientific_journal-1593	655	23	3.3.2	3.3.2	NUM
american_scientific_journal-1593	655	24	.	.	PUNCT
american_scientific_journal-1593	656	1	good	good	ADJ
american_scientific_journal-1593	656	2	service	service	NOUN
american_scientific_journal-1593	656	3	to	to	ADP
american_scientific_journal-1593	656	4	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	656	5	3.3.3	3.3.3	NUM
american_scientific_journal-1593	656	6	simple	simple	ADJ
american_scientific_journal-1593	656	7	filing	filing	NOUN
american_scientific_journal-1593	656	8	and	and	CCONJ
american_scientific_journal-1593	656	9	payment	payment	NOUN
american_scientific_journal-1593	656	10	procedures	procedure	NOUN
american_scientific_journal-1593	656	11	3.3.4	3.3.4	NUM
american_scientific_journal-1593	656	12	.	.	PUNCT
american_scientific_journal-1593	656	13	effective	effective	ADJ
american_scientific_journal-1593	656	14	collection	collection	NOUN
american_scientific_journal-1593	656	15	enforcement	enforcement	NOUN
american_scientific_journal-1593	656	16	3.3.5	3.3.5	NUM
american_scientific_journal-1593	656	17	selective	selective	ADJ
american_scientific_journal-1593	656	18	risk	risk	NOUN
american_scientific_journal-1593	656	19	-	-	PUNCT
american_scientific_journal-1593	656	20	based	base	VERB
american_scientific_journal-1593	656	21	audit	audit	NOUN
american_scientific_journal-1593	656	22	3.3.6	3.3.6	NUM
american_scientific_journal-1593	656	23	fairly	fairly	ADV
american_scientific_journal-1593	656	24	applied	apply	VERB
american_scientific_journal-1593	656	25	interest	interest	NOUN
american_scientific_journal-1593	656	26	and	and	CCONJ
american_scientific_journal-1593	656	27	penalties	penalty	NOUN
american_scientific_journal-1593	656	28	3.3.7	3.3.7	NOUN
american_scientific_journal-1593	656	29	fair	fair	ADJ
american_scientific_journal-1593	656	30	and	and	CCONJ
american_scientific_journal-1593	656	31	timely	timely	ADJ
american_scientific_journal-1593	656	32	dispute	dispute	NOUN
american_scientific_journal-1593	656	33	resolution	resolution	NOUN
american_scientific_journal-1593	656	34	4.1	4.1	NUM
american_scientific_journal-1593	656	35	respondents	respondent	NOUN
american_scientific_journal-1593	656	36	educational	educational	ADJ
american_scientific_journal-1593	656	37	profile	profile	VERB
american_scientific_journal-1593	656	38	4.2	4.2	NUM
american_scientific_journal-1593	656	39	regarding	regard	VERB
american_scientific_journal-1593	656	40	the	the	DET
american_scientific_journal-1593	656	41	implementation	implementation	NOUN
american_scientific_journal-1593	656	42	of	of	ADP
american_scientific_journal-1593	656	43	self	self	NOUN
american_scientific_journal-1593	656	44	assessment	assessment	NOUN
american_scientific_journal-1593	656	45	system	system	NOUN
american_scientific_journal-1593	656	46	in	in	ADP
american_scientific_journal-1593	656	47	wolaita	wolaita	PROPN
american_scientific_journal-1593	656	48	zone	zone	NOUN
american_scientific_journal-1593	656	49	4.3	4.3	NUM
american_scientific_journal-1593	656	50	regarding	regard	VERB
american_scientific_journal-1593	656	51	knowledge	knowledge	NOUN
american_scientific_journal-1593	656	52	of	of	ADP
american_scientific_journal-1593	656	53	the	the	DET
american_scientific_journal-1593	656	54	tax	tax	NOUN
american_scientific_journal-1593	656	55	laws	law	NOUN
american_scientific_journal-1593	656	56	and	and	CCONJ
american_scientific_journal-1593	656	57	procedures	procedure	NOUN
american_scientific_journal-1593	656	58	by	by	ADP
american_scientific_journal-1593	656	59	the	the	DET
american_scientific_journal-1593	656	60	tax	tax	NOUN
american_scientific_journal-1593	656	61	payers	payer	NOUN
american_scientific_journal-1593	656	62	4.4	4.4	NUM
american_scientific_journal-1593	656	63	regarding	regard	VERB
american_scientific_journal-1593	656	64	selective	selective	ADJ
american_scientific_journal-1593	656	65	risk	risk	NOUN
american_scientific_journal-1593	656	66	based	base	VERB
american_scientific_journal-1593	656	67	audit	audit	NOUN
american_scientific_journal-1593	656	68	4.5	4.5	NUM
american_scientific_journal-1593	656	69	regarding	regard	VERB
american_scientific_journal-1593	656	70	the	the	DET
american_scientific_journal-1593	656	71	clarity	clarity	NOUN
american_scientific_journal-1593	656	72	and	and	CCONJ
american_scientific_journal-1593	656	73	simplicity	simplicity	NOUN
american_scientific_journal-1593	656	74	of	of	ADP
american_scientific_journal-1593	656	75	ethiopian	ethiopian	ADJ
american_scientific_journal-1593	656	76	tax	tax	NOUN
american_scientific_journal-1593	656	77	laws	law	NOUN
american_scientific_journal-1593	656	78	4.6	4.6	NUM
american_scientific_journal-1593	656	79	.	.	PUNCT
american_scientific_journal-1593	657	1	regarding	regard	VERB
american_scientific_journal-1593	657	2	penalties	penalty	NOUN
american_scientific_journal-1593	657	3	and	and	CCONJ
american_scientific_journal-1593	657	4	effective	effective	ADJ
american_scientific_journal-1593	657	5	enforcement	enforcement	NOUN
american_scientific_journal-1593	657	6	4.7.regarding	4.7.regarding	NUM
american_scientific_journal-1593	657	7	the	the	DET
american_scientific_journal-1593	657	8	service	service	NOUN
american_scientific_journal-1593	657	9	to	to	ADP
american_scientific_journal-1593	657	10	taxpayers	taxpayer	NOUN
american_scientific_journal-1593	657	11	4.8	4.8	NUM
american_scientific_journal-1593	657	12	.	.	PUNCT
american_scientific_journal-1593	658	1	regarding	regard	VERB
american_scientific_journal-1593	658	2	fair	fair	ADJ
american_scientific_journal-1593	658	3	and	and	CCONJ
american_scientific_journal-1593	658	4	timely	timely	ADJ
american_scientific_journal-1593	658	5	dispute	dispute	NOUN
american_scientific_journal-1593	658	6	resolution	resolution	NOUN