id	sid	tid	token	lemma	pos
abrj-207	1	1	97	97	NUM
abrj-207	1	2	©	©	ADP
abrj-207	1	3	2024	2024	NUM
abrj-207	1	4	by	by	ADP
abrj-207	1	5	the	the	DET
abrj-207	1	6	authors	author	NOUN
abrj-207	1	7	;	;	PUNCT
abrj-207	1	8	licensee	licensee	NOUN
abrj-207	1	9	eastern	eastern	ADJ
abrj-207	1	10	centre	centre	NOUN
abrj-207	1	11	of	of	ADP
abrj-207	1	12	science	science	NOUN
abrj-207	1	13	and	and	CCONJ
abrj-207	1	14	education	education	NOUN
abrj-207	1	15	,	,	PUNCT
abrj-207	1	16	usa	usa	PROPN
abrj-207	1	17	asian	asian	PROPN
abrj-207	1	18	business	business	PROPN
abrj-207	1	19	research	research	PROPN
abrj-207	1	20	journal	journal	PROPN
abrj-207	1	21	vol	vol	NOUN
abrj-207	1	22	.	.	PUNCT
abrj-207	2	1	x	x	X
abrj-207	2	2	,	,	PUNCT
abrj-207	2	3	97	97	NUM
abrj-207	2	4	-	-	SYM
abrj-207	2	5	104	104	NUM
abrj-207	2	6	,	,	PUNCT
abrj-207	2	7	2024	2024	NUM
abrj-207	2	8	issn	issn	X
abrj-207	2	9	:	:	PUNCT
abrj-207	2	10	2576	2576	NUM
abrj-207	2	11	-	-	SYM
abrj-207	2	12	6759	6759	NUM
abrj-207	2	13	doi	doi	NOUN
abrj-207	2	14	:	:	PUNCT
abrj-207	2	15	10.55220/25766759.207	10.55220/25766759.207	NUM
abrj-207	2	16	©	©	PROPN
abrj-207	2	17	2024	2024	NUM
abrj-207	2	18	by	by	ADP
abrj-207	2	19	the	the	DET
abrj-207	2	20	authors	author	NOUN
abrj-207	2	21	;	;	PUNCT
abrj-207	2	22	licensee	licensee	NOUN
abrj-207	2	23	eastern	eastern	ADJ
abrj-207	2	24	centre	centre	NOUN
abrj-207	2	25	of	of	ADP
abrj-207	2	26	science	science	NOUN
abrj-207	2	27	and	and	CCONJ
abrj-207	2	28	education	education	NOUN
abrj-207	2	29	,	,	PUNCT
abrj-207	2	30	usa	usa	PROPN
abrj-207	2	31	demographic	demographic	ADJ
abrj-207	2	32	factors	factor	NOUN
abrj-207	2	33	and	and	CCONJ
abrj-207	2	34	personal	personal	ADJ
abrj-207	2	35	income	income	NOUN
abrj-207	2	36	tax	tax	NOUN
abrj-207	2	37	compliance	compliance	NOUN
abrj-207	2	38	in	in	ADP
abrj-207	2	39	south	south	PROPN
abrj-207	2	40	-	-	PUNCT
abrj-207	2	41	west	west	PROPN
abrj-207	2	42	states	states	PROPN
abrj-207	2	43	,	,	PUNCT
abrj-207	2	44	nigeria	nigeria	PRON
abrj-207	2	45	:	:	PUNCT
abrj-207	2	46	empirical	empirical	ADJ
abrj-207	2	47	analysis	analysis	NOUN
abrj-207	2	48	adekoya	adekoya	PROPN
abrj-207	2	49	a.	a.	PROPN
abrj-207	2	50	augustine1	augustine1	PROPN
abrj-207	3	1			PROPN
abrj-207	3	2	1adekoya	1adekoya	NUM
abrj-207	3	3	a.	a.	NOUN
abrj-207	3	4	augustine	augustine	PROPN
abrj-207	3	5	.	.	PUNCT
abrj-207	4	1	department	department	PROPN
abrj-207	4	2	of	of	ADP
abrj-207	4	3	accounting	accounting	PROPN
abrj-207	4	4	,	,	PUNCT
abrj-207	4	5	babcock	babcock	PROPN
abrj-207	4	6	university	university	PROPN
abrj-207	4	7	,	,	PUNCT
abrj-207	4	8	ilisan	ilisan	NOUN
abrj-207	4	9	-	-	PUNCT
abrj-207	4	10	remo	remo	NOUN
abrj-207	4	11	,	,	PUNCT
abrj-207	4	12	ogun	ogun	PROPN
abrj-207	4	13	state	state	PROPN
abrj-207	4	14	,	,	PUNCT
abrj-207	4	15	nigeria	nigeria	PROPN
abrj-207	4	16	.	.	PUNCT
abrj-207	5	1	email	email	NOUN
abrj-207	5	2	:	:	PUNCT
abrj-207	5	3	sanyaaustine08@yahoo.com	sanyaaustine08@yahoo.com	X
abrj-207	5	4	abstract	abstract	ADJ
abrj-207	5	5	personal	personal	ADJ
abrj-207	5	6	income	income	NOUN
abrj-207	5	7	tax	tax	NOUN
abrj-207	5	8	(	(	PUNCT
abrj-207	5	9	pit	pit	NOUN
abrj-207	5	10	)	)	PUNCT
abrj-207	5	11	compliance	compliance	NOUN
abrj-207	5	12	is	be	AUX
abrj-207	5	13	a	a	DET
abrj-207	5	14	critical	critical	ADJ
abrj-207	5	15	issue	issue	NOUN
abrj-207	5	16	to	to	ADP
abrj-207	5	17	state	state	NOUN
abrj-207	5	18	governments	government	NOUN
abrj-207	5	19	and	and	CCONJ
abrj-207	5	20	tax	tax	NOUN
abrj-207	5	21	authorities	authority	NOUN
abrj-207	5	22	because	because	SCONJ
abrj-207	5	23	of	of	ADP
abrj-207	5	24	the	the	DET
abrj-207	5	25	high	high	ADJ
abrj-207	5	26	rate	rate	NOUN
abrj-207	5	27	of	of	ADP
abrj-207	5	28	its	its	PRON
abrj-207	5	29	non	non	NOUN
abrj-207	5	30	-	-	NOUN
abrj-207	5	31	compliance	compliance	NOUN
abrj-207	5	32	among	among	ADP
abrj-207	5	33	individual	individual	ADJ
abrj-207	5	34	taxpayers	taxpayer	NOUN
abrj-207	5	35	.	.	PUNCT
abrj-207	6	1	this	this	DET
abrj-207	6	2	non	non	ADJ
abrj-207	6	3	-	-	ADJ
abrj-207	6	4	compliance	compliance	ADJ
abrj-207	6	5	attitude	attitude	NOUN
abrj-207	6	6	adversely	adversely	ADV
abrj-207	6	7	affects	affect	VERB
abrj-207	6	8	the	the	DET
abrj-207	6	9	state	state	NOUN
abrj-207	6	10	sustainable	sustainable	ADJ
abrj-207	6	11	development	development	NOUN
abrj-207	6	12	and	and	CCONJ
abrj-207	6	13	economic	economic	ADJ
abrj-207	6	14	performance	performance	NOUN
abrj-207	6	15	.	.	PUNCT
abrj-207	7	1	many	many	ADJ
abrj-207	7	2	researches	research	NOUN
abrj-207	7	3	have	have	AUX
abrj-207	7	4	been	be	AUX
abrj-207	7	5	conducted	conduct	VERB
abrj-207	7	6	on	on	ADP
abrj-207	7	7	taxpayers	taxpayer	NOUN
abrj-207	7	8	’	’	PART
abrj-207	7	9	compliance	compliance	NOUN
abrj-207	7	10	,	,	PUNCT
abrj-207	7	11	but	but	CCONJ
abrj-207	7	12	not	not	PART
abrj-207	7	13	many	many	ADJ
abrj-207	7	14	considered	consider	VERB
abrj-207	7	15	the	the	DET
abrj-207	7	16	influence	influence	NOUN
abrj-207	7	17	of	of	ADP
abrj-207	7	18	demographic	demographic	ADJ
abrj-207	7	19	factors	factor	NOUN
abrj-207	7	20	(	(	PUNCT
abrj-207	7	21	df	df	NOUN
abrj-207	7	22	)	)	PUNCT
abrj-207	7	23	on	on	ADP
abrj-207	7	24	pit	pit	NOUN
abrj-207	7	25	compliance	compliance	NOUN
abrj-207	7	26	behaviour	behaviour	NOUN
abrj-207	7	27	(	(	PUNCT
abrj-207	7	28	cb	cb	PROPN
abrj-207	7	29	)	)	PUNCT
abrj-207	7	30	at	at	ADP
abrj-207	7	31	the	the	DET
abrj-207	7	32	state	state	NOUN
abrj-207	7	33	level	level	NOUN
abrj-207	7	34	.	.	PUNCT
abrj-207	8	1	this	this	DET
abrj-207	8	2	study	study	NOUN
abrj-207	8	3	examined	examine	VERB
abrj-207	8	4	the	the	DET
abrj-207	8	5	probable	probable	ADJ
abrj-207	8	6	influence	influence	NOUN
abrj-207	8	7	of	of	ADP
abrj-207	8	8	df	df	NOUN
abrj-207	8	9	on	on	ADP
abrj-207	8	10	pit	pit	NOUN
abrj-207	8	11	cb	cb	PROPN
abrj-207	8	12	in	in	ADP
abrj-207	8	13	selected	select	VERB
abrj-207	8	14	state	state	NOUN
abrj-207	8	15	in	in	ADP
abrj-207	8	16	south	south	NOUN
abrj-207	8	17	-	-	PUNCT
abrj-207	8	18	west	west	PROPN
abrj-207	8	19	,	,	PUNCT
abrj-207	8	20	nigeria	nigeria	PROPN
abrj-207	8	21	.	.	PUNCT
abrj-207	9	1	the	the	DET
abrj-207	9	2	study	study	NOUN
abrj-207	9	3	adopts	adopt	VERB
abrj-207	9	4	survey	survey	NOUN
abrj-207	9	5	research	research	NOUN
abrj-207	9	6	design	design	NOUN
abrj-207	9	7	and	and	CCONJ
abrj-207	9	8	random	random	ADJ
abrj-207	9	9	sampling	sampling	NOUN
abrj-207	9	10	techniques	technique	NOUN
abrj-207	9	11	.	.	PUNCT
abrj-207	10	1	six	six	NUM
abrj-207	10	2	hundred	hundred	NUM
abrj-207	10	3	copies	copy	NOUN
abrj-207	10	4	of	of	ADP
abrj-207	10	5	questionnaire	questionnaire	NOUN
abrj-207	10	6	were	be	AUX
abrj-207	10	7	distributed	distribute	VERB
abrj-207	10	8	,	,	PUNCT
abrj-207	10	9	and	and	CCONJ
abrj-207	10	10	this	this	PRON
abrj-207	10	11	achieved	achieve	VERB
abrj-207	10	12	84.3	84.3	NUM
abrj-207	10	13	%	%	NOUN
abrj-207	10	14	response	response	NOUN
abrj-207	10	15	rate	rate	NOUN
abrj-207	10	16	.	.	PUNCT
abrj-207	11	1	descriptive	descriptive	ADJ
abrj-207	11	2	and	and	CCONJ
abrj-207	11	3	inferential	inferential	ADJ
abrj-207	11	4	statistics	statistic	NOUN
abrj-207	11	5	were	be	AUX
abrj-207	11	6	adopted	adopt	VERB
abrj-207	11	7	to	to	PART
abrj-207	11	8	analyze	analyze	VERB
abrj-207	11	9	data	datum	NOUN
abrj-207	11	10	at	at	ADP
abrj-207	11	11	5	5	NUM
abrj-207	11	12	%	%	NOUN
abrj-207	11	13	significance	significance	NOUN
abrj-207	11	14	level	level	NOUN
abrj-207	11	15	.	.	PUNCT
abrj-207	12	1	the	the	DET
abrj-207	12	2	study	study	NOUN
abrj-207	12	3	shows	show	VERB
abrj-207	12	4	that	that	SCONJ
abrj-207	12	5	df	df	PROPN
abrj-207	12	6	positively	positively	ADV
abrj-207	12	7	influenced	influence	VERB
abrj-207	12	8	pit	pit	NOUN
abrj-207	12	9	cb	cb	PROPN
abrj-207	12	10	among	among	ADP
abrj-207	12	11	individual	individual	ADJ
abrj-207	12	12	taxpayers	taxpayer	NOUN
abrj-207	12	13	in	in	ADP
abrj-207	12	14	the	the	DET
abrj-207	12	15	study	study	NOUN
abrj-207	12	16	states	state	NOUN
abrj-207	12	17	(	(	PUNCT
abrj-207	12	18	adjr2=0.033	adjr2=0.033	PROPN
abrj-207	12	19	,	,	PUNCT
abrj-207	12	20	f(4	f(4	PROPN
abrj-207	12	21	,	,	PUNCT
abrj-207	12	22	506)=5.342	506)=5.342	NUM
abrj-207	12	23	;	;	PUNCT
abrj-207	12	24	p=0.000	p=0.000	NUM
abrj-207	12	25	)	)	PUNCT
abrj-207	12	26	.	.	PUNCT
abrj-207	13	1	there	there	PRON
abrj-207	13	2	was	be	VERB
abrj-207	13	3	evidence	evidence	NOUN
abrj-207	13	4	that	that	SCONJ
abrj-207	13	5	employment	employment	NOUN
abrj-207	13	6	status	status	NOUN
abrj-207	13	7	has	have	AUX
abrj-207	13	8	significant	significant	ADJ
abrj-207	13	9	relationships	relationship	NOUN
abrj-207	13	10	with	with	ADP
abrj-207	13	11	individual	individual	ADJ
abrj-207	13	12	pit	pit	NOUN
abrj-207	13	13	cb	cb	PROPN
abrj-207	13	14	in	in	ADP
abrj-207	13	15	the	the	DET
abrj-207	13	16	study	study	NOUN
abrj-207	13	17	states	state	NOUN
abrj-207	13	18	(	(	PUNCT
abrj-207	13	19	esβ=	esβ=	PROPN
abrj-207	13	20	-0.314	-0.314	VERB
abrj-207	13	21	t=	t=	NUM
abrj-207	13	22	-2.925	-2.925	NOUN
abrj-207	13	23	,	,	PUNCT
abrj-207	13	24	p=0.004	p=0.004	NOUN
abrj-207	13	25	)	)	PUNCT
abrj-207	13	26	.	.	PUNCT
abrj-207	14	1	hence	hence	ADV
abrj-207	14	2	,	,	PUNCT
abrj-207	14	3	gender	gender	NOUN
abrj-207	14	4	,	,	PUNCT
abrj-207	14	5	age	age	NOUN
abrj-207	14	6	and	and	CCONJ
abrj-207	14	7	educational	educational	ADJ
abrj-207	14	8	level	level	NOUN
abrj-207	14	9	do	do	AUX
abrj-207	14	10	not	not	PART
abrj-207	14	11	have	have	VERB
abrj-207	14	12	significant	significant	ADJ
abrj-207	14	13	relationships	relationship	NOUN
abrj-207	14	14	with	with	ADP
abrj-207	14	15	individual	individual	ADJ
abrj-207	14	16	pit	pit	NOUN
abrj-207	14	17	cb	cb	PROPN
abrj-207	14	18	in	in	ADP
abrj-207	14	19	the	the	DET
abrj-207	14	20	study	study	NOUN
abrj-207	14	21	states	state	NOUN
abrj-207	14	22	(	(	PUNCT
abrj-207	14	23	genβ=0.121	genβ=0.121	NUM
abrj-207	14	24	,	,	PUNCT
abrj-207	14	25	t=1.608	t=1.608	NOUN
abrj-207	14	26	,	,	PUNCT
abrj-207	14	27	p=0.108	p=0.108	NOUN
abrj-207	14	28	,	,	PUNCT
abrj-207	14	29	ageβ=0.018	ageβ=0.018	NOUN
abrj-207	14	30	,	,	PUNCT
abrj-207	14	31	t=0.500	t=0.500	X
abrj-207	14	32	,	,	PUNCT
abrj-207	14	33	p=0.617	p=0.617	PROPN
abrj-207	14	34	,	,	PUNCT
abrj-207	14	35	elβ=0.089	elβ=0.089	NOUN
abrj-207	14	36	,	,	PUNCT
abrj-207	14	37	t=1.758	t=1.758	NUM
abrj-207	14	38	,	,	PUNCT
abrj-207	14	39	p=0.079	p=0.079	NOUN
abrj-207	14	40	)	)	PUNCT
abrj-207	14	41	.	.	PUNCT
abrj-207	15	1	the	the	DET
abrj-207	15	2	study	study	NOUN
abrj-207	15	3	concluded	conclude	VERB
abrj-207	15	4	that	that	SCONJ
abrj-207	15	5	demographic	demographic	ADJ
abrj-207	15	6	factors	factor	NOUN
abrj-207	15	7	have	have	VERB
abrj-207	15	8	significant	significant	ADJ
abrj-207	15	9	influence	influence	NOUN
abrj-207	15	10	on	on	ADP
abrj-207	15	11	individual	individual	ADJ
abrj-207	15	12	pit	pit	NOUN
abrj-207	15	13	cb	cb	PROPN
abrj-207	15	14	in	in	ADP
abrj-207	15	15	the	the	DET
abrj-207	15	16	study	study	NOUN
abrj-207	15	17	states	state	NOUN
abrj-207	15	18	.	.	PUNCT
abrj-207	16	1	the	the	DET
abrj-207	16	2	study	study	NOUN
abrj-207	16	3	recommend	recommend	VERB
abrj-207	16	4	that	that	SCONJ
abrj-207	16	5	state	state	NOUN
abrj-207	16	6	governments	government	NOUN
abrj-207	16	7	should	should	AUX
abrj-207	16	8	boost	boost	VERB
abrj-207	16	9	tax	tax	NOUN
abrj-207	16	10	education	education	NOUN
abrj-207	16	11	,	,	PUNCT
abrj-207	16	12	introduce	introduce	VERB
abrj-207	16	13	taxpayment	taxpayment	NOUN
abrj-207	16	14	process	process	NOUN
abrj-207	16	15	and	and	CCONJ
abrj-207	16	16	sound	sound	ADJ
abrj-207	16	17	tax	tax	NOUN
abrj-207	16	18	administration	administration	NOUN
abrj-207	16	19	that	that	PRON
abrj-207	16	20	will	will	AUX
abrj-207	16	21	minimize	minimize	VERB
abrj-207	16	22	demographic	demographic	ADJ
abrj-207	16	23	disparity	disparity	NOUN
abrj-207	16	24	and	and	CCONJ
abrj-207	16	25	pit	pit	NOUN
abrj-207	16	26	non	non	NOUN
abrj-207	16	27	-	-	NOUN
abrj-207	16	28	compliance	compliance	NOUN
abrj-207	16	29	.	.	PUNCT
abrj-207	17	1	also	also	ADV
abrj-207	17	2	,	,	PUNCT
abrj-207	17	3	transparency	transparency	NOUN
abrj-207	17	4	and	and	CCONJ
abrj-207	17	5	accountability	accountability	NOUN
abrj-207	17	6	should	should	AUX
abrj-207	17	7	be	be	AUX
abrj-207	17	8	exhibited	exhibit	VERB
abrj-207	17	9	on	on	ADP
abrj-207	17	10	tax	tax	NOUN
abrj-207	17	11	revenues	revenue	NOUN
abrj-207	17	12	to	to	PART
abrj-207	17	13	increase	increase	VERB
abrj-207	17	14	pit	pit	NOUN
abrj-207	17	15	compliance	compliance	NOUN
abrj-207	17	16	from	from	ADP
abrj-207	17	17	the	the	DET
abrj-207	17	18	informal	informal	ADJ
abrj-207	17	19	sector	sector	NOUN
abrj-207	17	20	.	.	PUNCT
abrj-207	18	1	keywords	keyword	NOUN
abrj-207	18	2	:	:	PUNCT
abrj-207	18	3	accountability	accountability	NOUN
abrj-207	18	4	,	,	PUNCT
abrj-207	18	5	demographic	demographic	ADJ
abrj-207	18	6	factors	factor	NOUN
abrj-207	18	7	,	,	PUNCT
abrj-207	18	8	economic	economic	ADJ
abrj-207	18	9	performance	performance	NOUN
abrj-207	18	10	,	,	PUNCT
abrj-207	18	11	personal	personal	ADJ
abrj-207	18	12	income	income	NOUN
abrj-207	18	13	tax	tax	NOUN
abrj-207	18	14	,	,	PUNCT
abrj-207	18	15	sustainable	sustainable	ADJ
abrj-207	18	16	development	development	NOUN
abrj-207	18	17	,	,	PUNCT
abrj-207	18	18	tax	tax	NOUN
abrj-207	18	19	authority	authority	NOUN
abrj-207	18	20	.	.	PUNCT
abrj-207	19	1	jel	jel	PROPN
abrj-207	19	2	classification	classification	NOUN
abrj-207	19	3	:	:	PUNCT
abrj-207	19	4	1	1	X
abrj-207	19	5	.	.	X
abrj-207	19	6	introduction	introduction	NOUN
abrj-207	19	7	tax	tax	NOUN
abrj-207	19	8	is	be	AUX
abrj-207	19	9	a	a	DET
abrj-207	19	10	critical	critical	ADJ
abrj-207	19	11	pillar	pillar	NOUN
abrj-207	19	12	of	of	ADP
abrj-207	19	13	internally	internally	ADV
abrj-207	19	14	generated	generate	VERB
abrj-207	19	15	revenue	revenue	NOUN
abrj-207	19	16	(	(	PUNCT
abrj-207	19	17	igr	igr	PROPN
abrj-207	19	18	)	)	PUNCT
abrj-207	19	19	of	of	ADP
abrj-207	19	20	the	the	DET
abrj-207	19	21	state	state	NOUN
abrj-207	19	22	.	.	PUNCT
abrj-207	20	1	taxes	taxis	NOUN
abrj-207	20	2	are	be	AUX
abrj-207	20	3	mandatory	mandatory	ADJ
abrj-207	20	4	or	or	CCONJ
abrj-207	20	5	obligatory	obligatory	ADJ
abrj-207	20	6	financial	financial	ADJ
abrj-207	20	7	contributions	contribution	NOUN
abrj-207	20	8	made	make	VERB
abrj-207	20	9	by	by	ADP
abrj-207	20	10	taxpayers	taxpayer	NOUN
abrj-207	20	11	to	to	ADP
abrj-207	20	12	the	the	DET
abrj-207	20	13	government	government	NOUN
abrj-207	20	14	from	from	ADP
abrj-207	20	15	their	their	PRON
abrj-207	20	16	earned	earn	VERB
abrj-207	20	17	incomes	income	NOUN
abrj-207	20	18	,	,	PUNCT
abrj-207	20	19	profits	profit	NOUN
abrj-207	20	20	,	,	PUNCT
abrj-207	20	21	capital	capital	NOUN
abrj-207	20	22	assets	asset	NOUN
abrj-207	20	23	,	,	PUNCT
abrj-207	20	24	properties	property	NOUN
abrj-207	20	25	,	,	PUNCT
abrj-207	20	26	interest	interest	NOUN
abrj-207	20	27	,	,	PUNCT
abrj-207	20	28	dividends	dividend	NOUN
abrj-207	20	29	,	,	PUNCT
abrj-207	20	30	activities	activity	NOUN
abrj-207	20	31	or	or	CCONJ
abrj-207	20	32	trades	trade	NOUN
abrj-207	20	33	with	with	ADP
abrj-207	20	34	no	no	DET
abrj-207	20	35	direct	direct	ADJ
abrj-207	20	36	expected	expect	VERB
abrj-207	20	37	returns	return	NOUN
abrj-207	20	38	from	from	ADP
abrj-207	20	39	the	the	DET
abrj-207	20	40	government	government	NOUN
abrj-207	20	41	.	.	PUNCT
abrj-207	21	1	it	it	PRON
abrj-207	21	2	is	be	AUX
abrj-207	21	3	a	a	DET
abrj-207	21	4	form	form	NOUN
abrj-207	21	5	of	of	ADP
abrj-207	21	6	payment	payment	NOUN
abrj-207	21	7	by	by	ADP
abrj-207	21	8	taxpayers	taxpayer	NOUN
abrj-207	21	9	to	to	PART
abrj-207	21	10	support	support	VERB
abrj-207	21	11	and	and	CCONJ
abrj-207	21	12	enhance	enhance	VERB
abrj-207	21	13	the	the	DET
abrj-207	21	14	cost	cost	NOUN
abrj-207	21	15	of	of	ADP
abrj-207	21	16	governance	governance	NOUN
abrj-207	21	17	(	(	PUNCT
abrj-207	21	18	enyi	enyi	PROPN
abrj-207	21	19	,	,	PUNCT
abrj-207	21	20	akintoye	akintoye	PROPN
abrj-207	21	21	&	&	CCONJ
abrj-207	21	22	adekoya	adekoya	PROPN
abrj-207	21	23	,	,	PUNCT
abrj-207	21	24	2019	2019	NUM
abrj-207	21	25	)	)	PUNCT
abrj-207	21	26	.	.	PUNCT
abrj-207	22	1	also	also	ADV
abrj-207	22	2	,	,	PUNCT
abrj-207	22	3	it	it	PRON
abrj-207	22	4	is	be	AUX
abrj-207	22	5	an	an	DET
abrj-207	22	6	instrument	instrument	NOUN
abrj-207	22	7	of	of	ADP
abrj-207	22	8	public	public	ADJ
abrj-207	22	9	policy	policy	NOUN
abrj-207	22	10	to	to	PART
abrj-207	22	11	stabilize	stabilize	VERB
abrj-207	22	12	the	the	DET
abrj-207	22	13	economy	economy	NOUN
abrj-207	22	14	,	,	PUNCT
abrj-207	22	15	redistribute	redistribute	VERB
abrj-207	22	16	wealth	wealth	NOUN
abrj-207	22	17	,	,	PUNCT
abrj-207	22	18	finance	finance	NOUN
abrj-207	22	19	and	and	CCONJ
abrj-207	22	20	manage	manage	VERB
abrj-207	22	21	governance	governance	NOUN
abrj-207	22	22	.	.	PUNCT
abrj-207	23	1	tax	tax	NOUN
abrj-207	23	2	is	be	AUX
abrj-207	23	3	a	a	DET
abrj-207	23	4	form	form	NOUN
abrj-207	23	5	of	of	ADP
abrj-207	23	6	social	social	ADJ
abrj-207	23	7	contract	contract	NOUN
abrj-207	23	8	,	,	PUNCT
abrj-207	23	9	an	an	DET
abrj-207	23	10	instrument	instrument	NOUN
abrj-207	23	11	of	of	ADP
abrj-207	23	12	revenues	revenue	NOUN
abrj-207	23	13	generation	generation	NOUN
abrj-207	23	14	to	to	PART
abrj-207	23	15	finance	finance	VERB
abrj-207	23	16	government	government	NOUN
abrj-207	23	17	expenditures	expenditure	NOUN
abrj-207	23	18	for	for	ADP
abrj-207	23	19	the	the	DET
abrj-207	23	20	wellbeing	wellbeing	NOUN
abrj-207	23	21	of	of	ADP
abrj-207	23	22	the	the	DET
abrj-207	23	23	citizens	citizen	NOUN
abrj-207	23	24	(	(	PUNCT
abrj-207	23	25	adekoya	adekoya	PROPN
abrj-207	23	26	,	,	PUNCT
abrj-207	23	27	2020	2020	NUM
abrj-207	23	28	)	)	PUNCT
abrj-207	23	29	.	.	PUNCT
abrj-207	24	1	tax	tax	NOUN
abrj-207	24	2	revenues	revenue	NOUN
abrj-207	24	3	are	be	AUX
abrj-207	24	4	the	the	DET
abrj-207	24	5	lubricant	lubricant	NOUN
abrj-207	24	6	for	for	ADP
abrj-207	24	7	the	the	DET
abrj-207	24	8	wheel	wheel	NOUN
abrj-207	24	9	of	of	ADP
abrj-207	24	10	governance	governance	NOUN
abrj-207	24	11	,	,	PUNCT
abrj-207	24	12	and	and	CCONJ
abrj-207	24	13	a	a	DET
abrj-207	24	14	life	life	NOUN
abrj-207	24	15	blood	blood	NOUN
abrj-207	24	16	for	for	ADP
abrj-207	24	17	socio	socio	NOUN
abrj-207	24	18	-	-	PUNCT
abrj-207	24	19	economic	economic	ADJ
abrj-207	24	20	and	and	CCONJ
abrj-207	24	21	political	political	ADJ
abrj-207	24	22	development	development	NOUN
abrj-207	24	23	.	.	PUNCT
abrj-207	25	1	hence	hence	ADV
abrj-207	25	2	,	,	PUNCT
abrj-207	25	3	tax	tax	NOUN
abrj-207	25	4	compliance	compliance	NOUN
abrj-207	25	5	behaviour	behaviour	NOUN
abrj-207	25	6	is	be	AUX
abrj-207	25	7	a	a	DET
abrj-207	25	8	critical	critical	ADJ
abrj-207	25	9	issue	issue	NOUN
abrj-207	25	10	to	to	ADP
abrj-207	25	11	governments	government	NOUN
abrj-207	25	12	and	and	CCONJ
abrj-207	25	13	tax	tax	NOUN
abrj-207	25	14	practitioners	practitioner	NOUN
abrj-207	25	15	because	because	SCONJ
abrj-207	25	16	of	of	ADP
abrj-207	25	17	high	high	ADJ
abrj-207	25	18	rates	rate	NOUN
abrj-207	25	19	of	of	ADP
abrj-207	25	20	tax	tax	NOUN
abrj-207	25	21	non	non	NOUN
abrj-207	25	22	-	-	NOUN
abrj-207	25	23	compliance	compliance	NOUN
abrj-207	25	24	that	that	PRON
abrj-207	25	25	is	be	AUX
abrj-207	25	26	common	common	ADJ
abrj-207	25	27	among	among	ADP
abrj-207	25	28	individual	individual	ADJ
abrj-207	25	29	taxpayers	taxpayer	NOUN
abrj-207	25	30	.	.	PUNCT
abrj-207	26	1	tax	tax	NOUN
abrj-207	26	2	compliance	compliance	NOUN
abrj-207	26	3	is	be	AUX
abrj-207	26	4	taxpayer	taxpayer	NOUN
abrj-207	26	5	’s	’s	PART
abrj-207	26	6	deliberate	deliberate	ADJ
abrj-207	26	7	behaviour	behaviour	NOUN
abrj-207	26	8	of	of	ADP
abrj-207	26	9	adhering	adhere	VERB
abrj-207	26	10	to	to	PART
abrj-207	26	11	tax	tax	VERB
abrj-207	26	12	laws	law	NOUN
abrj-207	26	13	with	with	ADP
abrj-207	26	14	utmost	utmost	ADJ
abrj-207	26	15	willingness	willingness	NOUN
abrj-207	26	16	to	to	PART
abrj-207	26	17	promptly	promptly	ADV
abrj-207	26	18	pay	pay	VERB
abrj-207	26	19	taxes	taxis	NOUN
abrj-207	26	20	(	(	PUNCT
abrj-207	26	21	amaning	amane	VERB
abrj-207	26	22	et	et	PROPN
abrj-207	26	23	al	al	PROPN
abrj-207	26	24	.	.	PROPN
abrj-207	26	25	,	,	PUNCT
abrj-207	26	26	2021	2021	NUM
abrj-207	26	27	)	)	PUNCT
abrj-207	26	28	.	.	PUNCT
abrj-207	27	1	tax	tax	NOUN
abrj-207	27	2	compliance	compliance	NOUN
abrj-207	27	3	is	be	AUX
abrj-207	27	4	an	an	DET
abrj-207	27	5	individual	individual	ADJ
abrj-207	27	6	act	act	NOUN
abrj-207	27	7	which	which	PRON
abrj-207	27	8	rest	rest	VERB
abrj-207	27	9	on	on	ADP
abrj-207	27	10	honesty	honesty	NOUN
abrj-207	27	11	,	,	PUNCT
abrj-207	27	12	accuracy	accuracy	NOUN
abrj-207	27	13	,	,	PUNCT
abrj-207	27	14	truthfulness	truthfulness	ADJ
abrj-207	27	15	,	,	PUNCT
abrj-207	27	16	and	and	CCONJ
abrj-207	27	17	timely	timely	ADV
abrj-207	27	18	compliant	compliant	ADJ
abrj-207	27	19	with	with	ADP
abrj-207	27	20	the	the	DET
abrj-207	27	21	relevant	relevant	ADJ
abrj-207	27	22	tax	tax	NOUN
abrj-207	27	23	laws	law	NOUN
abrj-207	27	24	or	or	CCONJ
abrj-207	27	25	regulations	regulation	NOUN
abrj-207	27	26	.	.	PUNCT
abrj-207	28	1	however	however	ADV
abrj-207	28	2	,	,	PUNCT
abrj-207	28	3	where	where	SCONJ
abrj-207	28	4	tax	tax	NOUN
abrj-207	28	5	compliance	compliance	NOUN
abrj-207	28	6	response	response	NOUN
abrj-207	28	7	is	be	AUX
abrj-207	28	8	very	very	ADV
abrj-207	28	9	low	low	ADJ
abrj-207	28	10	,	,	PUNCT
abrj-207	28	11	it	it	PRON
abrj-207	28	12	affects	affect	VERB
abrj-207	28	13	government	government	NOUN
abrj-207	28	14	’s	’s	PART
abrj-207	28	15	ability	ability	NOUN
abrj-207	28	16	to	to	PART
abrj-207	28	17	generates	generate	VERB
abrj-207	28	18	enough	enough	ADJ
abrj-207	28	19	revenues	revenue	NOUN
abrj-207	28	20	to	to	PART
abrj-207	28	21	finance	finance	VERB
abrj-207	28	22	the	the	DET
abrj-207	28	23	provision	provision	NOUN
abrj-207	28	24	of	of	ADP
abrj-207	28	25	public	public	ADJ
abrj-207	28	26	goods	good	NOUN
abrj-207	28	27	and	and	CCONJ
abrj-207	28	28	services	service	NOUN
abrj-207	28	29	,	,	PUNCT
abrj-207	28	30	infrastructural	infrastructural	ADJ
abrj-207	28	31	development	development	NOUN
abrj-207	28	32	and	and	CCONJ
abrj-207	28	33	enhancement	enhancement	NOUN
abrj-207	28	34	of	of	ADP
abrj-207	28	35	sustainable	sustainable	ADJ
abrj-207	28	36	development	development	NOUN
abrj-207	28	37	(	(	PUNCT
abrj-207	28	38	radae	radae	PROPN
abrj-207	28	39	&	&	CCONJ
abrj-207	28	40	sekhon	sekhon	PROPN
abrj-207	28	41	,	,	PUNCT
abrj-207	28	42	2017	2017	NUM
abrj-207	28	43	)	)	PUNCT
abrj-207	28	44	.	.	PUNCT
abrj-207	29	1	personal	personal	ADJ
abrj-207	29	2	income	income	NOUN
abrj-207	29	3	tax	tax	NOUN
abrj-207	29	4	(	(	PUNCT
abrj-207	29	5	pit	pit	NOUN
abrj-207	29	6	)	)	PUNCT
abrj-207	29	7	compliance	compliance	NOUN
abrj-207	29	8	at	at	ADP
abrj-207	29	9	the	the	DET
abrj-207	29	10	state	state	NOUN
abrj-207	29	11	level	level	NOUN
abrj-207	29	12	has	have	AUX
abrj-207	29	13	become	become	VERB
abrj-207	29	14	significant	significant	ADJ
abrj-207	29	15	matter	matter	NOUN
abrj-207	29	16	for	for	ADP
abrj-207	29	17	state	state	NOUN
abrj-207	29	18	internal	internal	ADJ
abrj-207	29	19	revenue	revenue	NOUN
abrj-207	29	20	service	service	NOUN
abrj-207	29	21	due	due	ADP
abrj-207	29	22	to	to	ADP
abrj-207	29	23	paucity	paucity	NOUN
abrj-207	29	24	of	of	ADP
abrj-207	29	25	its	its	PRON
abrj-207	29	26	collections	collection	NOUN
abrj-207	29	27	.	.	PUNCT
abrj-207	30	1	despite	despite	SCONJ
abrj-207	30	2	the	the	DET
abrj-207	30	3	role	role	NOUN
abrj-207	30	4	and	and	CCONJ
abrj-207	30	5	importance	importance	NOUN
abrj-207	30	6	of	of	ADP
abrj-207	30	7	pit	pit	NOUN
abrj-207	30	8	to	to	ADP
abrj-207	30	9	state	state	NOUN
abrj-207	30	10	governments	government	NOUN
abrj-207	30	11	,	,	PUNCT
abrj-207	30	12	most	most	ADJ
abrj-207	30	13	potential	potential	ADJ
abrj-207	30	14	taxpayers	taxpayer	NOUN
abrj-207	30	15	still	still	ADV
abrj-207	30	16	exhibit	exhibit	VERB
abrj-207	30	17	non	non	ADJ
abrj-207	30	18	-	-	ADJ
abrj-207	30	19	compliance	compliance	ADJ
abrj-207	30	20	attitude	attitude	NOUN
abrj-207	30	21	.	.	PUNCT
abrj-207	31	1	tax	tax	NOUN
abrj-207	31	2	non	non	NOUN
abrj-207	31	3	-	-	NOUN
abrj-207	31	4	compliance	compliance	NOUN
abrj-207	31	5	is	be	AUX
abrj-207	31	6	a	a	DET
abrj-207	31	7	global	global	ADJ
abrj-207	31	8	phenomenon	phenomenon	NOUN
abrj-207	31	9	in	in	ADP
abrj-207	31	10	all	all	DET
abrj-207	31	11	societies	society	NOUN
abrj-207	31	12	and	and	CCONJ
abrj-207	31	13	economic	economic	ADJ
abrj-207	31	14	system	system	NOUN
abrj-207	31	15	,	,	PUNCT
abrj-207	31	16	but	but	CCONJ
abrj-207	31	17	it	it	PRON
abrj-207	31	18	is	be	AUX
abrj-207	31	19	more	more	ADV
abrj-207	31	20	pronounced	pronounced	ADJ
abrj-207	31	21	in	in	ADP
abrj-207	31	22	developing	develop	VERB
abrj-207	31	23	countries	country	NOUN
abrj-207	31	24	than	than	ADP
abrj-207	31	25	developed	developed	ADJ
abrj-207	31	26	countries	country	NOUN
abrj-207	31	27	.	.	PUNCT
abrj-207	32	1	it	it	PRON
abrj-207	32	2	increases	increase	VERB
abrj-207	32	3	every	every	DET
abrj-207	32	4	year	year	NOUN
abrj-207	32	5	in	in	ADP
abrj-207	32	6	many	many	ADJ
abrj-207	32	7	countries	country	NOUN
abrj-207	32	8	despite	despite	SCONJ
abrj-207	32	9	the	the	DET
abrj-207	32	10	critical	critical	ADJ
abrj-207	32	11	importance	importance	NOUN
abrj-207	32	12	of	of	ADP
abrj-207	32	13	taxes	taxis	NOUN
abrj-207	32	14	to	to	ADP
abrj-207	32	15	nation	nation	NOUN
abrj-207	32	16	’s	’s	PART
abrj-207	32	17	building	building	NOUN
abrj-207	32	18	.	.	PUNCT
abrj-207	33	1	according	accord	VERB
abrj-207	33	2	to	to	ADP
abrj-207	33	3	adekoya	adekoya	PROPN
abrj-207	33	4	,	,	PUNCT
abrj-207	33	5	enyi	enyi	NOUN
abrj-207	33	6	and	and	CCONJ
abrj-207	33	7	akintoye	akintoye	PROPN
abrj-207	33	8	(	(	PUNCT
abrj-207	33	9	2019	2019	NUM
abrj-207	33	10	)	)	PUNCT
abrj-207	33	11	,	,	PUNCT
abrj-207	33	12	constant	constant	ADJ
abrj-207	33	13	loss	loss	NOUN
abrj-207	33	14	of	of	ADP
abrj-207	33	15	tax	tax	NOUN
abrj-207	33	16	revenues	revenue	NOUN
abrj-207	33	17	through	through	ADP
abrj-207	33	18	individual	individual	ADJ
abrj-207	33	19	taxpayer	taxpayer	PROPN
abrj-207	33	20	’s	’s	PART
abrj-207	33	21	non	non	ADJ
abrj-207	33	22	-	-	ADJ
abrj-207	33	23	compliance	compliance	ADJ
abrj-207	33	24	attitude	attitude	NOUN
abrj-207	33	25	adversely	adversely	ADV
abrj-207	33	26	affects	affect	VERB
abrj-207	33	27	state	state	NOUN
abrj-207	33	28	’s	’s	PART
abrj-207	33	29	activities	activity	NOUN
abrj-207	33	30	,	,	PUNCT
abrj-207	33	31	sustainable	sustainable	ADJ
abrj-207	33	32	development	development	NOUN
abrj-207	33	33	and	and	CCONJ
abrj-207	33	34	socio	socio	NOUN
abrj-207	33	35	-	-	PUNCT
abrj-207	33	36	economic	economic	ADJ
abrj-207	33	37	performance	performance	NOUN
abrj-207	33	38	.	.	PUNCT
abrj-207	34	1	in	in	ADP
abrj-207	34	2	nigeria	nigeria	PROPN
abrj-207	34	3	,	,	PUNCT
abrj-207	34	4	most	most	ADJ
abrj-207	34	5	states	state	NOUN
abrj-207	34	6	are	be	AUX
abrj-207	34	7	faced	face	VERB
abrj-207	34	8	with	with	ADP
abrj-207	34	9	problems	problem	NOUN
abrj-207	34	10	of	of	ADP
abrj-207	34	11	budget	budget	NOUN
abrj-207	34	12	deficit	deficit	NOUN
abrj-207	34	13	,	,	PUNCT
abrj-207	34	14	heavy	heavy	ADJ
abrj-207	34	15	burden	burden	NOUN
abrj-207	34	16	of	of	ADP
abrj-207	34	17	loans	loan	NOUN
abrj-207	34	18	debts	debt	NOUN
abrj-207	34	19	and	and	CCONJ
abrj-207	34	20	paucity	paucity	NOUN
abrj-207	34	21	of	of	ADP
abrj-207	34	22	fund	fund	NOUN
abrj-207	34	23	arising	arise	VERB
abrj-207	34	24	from	from	ADP
abrj-207	34	25	low	low	ADJ
abrj-207	34	26	revenues	revenue	NOUN
abrj-207	34	27	from	from	ADP
abrj-207	34	28	pit	pit	NOUN
abrj-207	34	29	non	non	ADJ
abrj-207	34	30	-	-	ADJ
abrj-207	34	31	compliance	compliance	ADJ
abrj-207	34	32	behaviour	behaviour	NOUN
abrj-207	34	33	especially	especially	ADV
abrj-207	34	34	from	from	ADP
abrj-207	34	35	the	the	DET
abrj-207	34	36	potential	potential	ADJ
abrj-207	34	37	taxpayers	taxpayer	NOUN
abrj-207	34	38	in	in	ADP
abrj-207	34	39	the	the	DET
abrj-207	34	40	informal	informal	ADJ
abrj-207	34	41	sector	sector	NOUN
abrj-207	34	42	.	.	PUNCT
abrj-207	35	1	however	however	ADV
abrj-207	35	2	,	,	PUNCT
abrj-207	35	3	to	to	PART
abrj-207	35	4	increase	increase	VERB
abrj-207	35	5	tax	tax	NOUN
abrj-207	35	6	compliance	compliance	NOUN
abrj-207	35	7	,	,	PUNCT
abrj-207	35	8	state	state	NOUN
abrj-207	35	9	government	government	NOUN
abrj-207	35	10	should	should	AUX
abrj-207	35	11	improve	improve	VERB
abrj-207	35	12	tax	tax	NOUN
abrj-207	35	13	administration	administration	NOUN
abrj-207	35	14	system	system	NOUN
abrj-207	35	15	and	and	CCONJ
abrj-207	35	16	strengthen	strengthen	VERB
abrj-207	35	17	tax	tax	NOUN
abrj-207	35	18	collection	collection	NOUN
abrj-207	35	19	process	process	NOUN
abrj-207	35	20	(	(	PUNCT
abrj-207	35	21	appah	appah	PROPN
abrj-207	35	22	&	&	CCONJ
abrj-207	35	23	duoduo	duoduo	NOUN
abrj-207	35	24	,	,	PUNCT
abrj-207	35	25	2023	2023	NUM
abrj-207	35	26	)	)	PUNCT
abrj-207	35	27	.	.	PUNCT
abrj-207	36	1	tax	tax	NOUN
abrj-207	36	2	non	non	NOUN
abrj-207	36	3	-	-	NOUN
abrj-207	36	4	compliance	compliance	NOUN
abrj-207	36	5	is	be	AUX
abrj-207	36	6	classified	classify	VERB
abrj-207	36	7	into	into	ADP
abrj-207	36	8	tax	tax	NOUN
abrj-207	36	9	evasion	evasion	NOUN
abrj-207	36	10	and	and	CCONJ
abrj-207	36	11	tax	tax	NOUN
abrj-207	36	12	avoidance	avoidance	NOUN
abrj-207	36	13	.	.	PUNCT
abrj-207	37	1	tax	tax	NOUN
abrj-207	37	2	evasion	evasion	NOUN
abrj-207	37	3	is	be	AUX
abrj-207	37	4	illegal	illegal	ADJ
abrj-207	37	5	dogging	dogging	NOUN
abrj-207	37	6	of	of	ADP
abrj-207	37	7	tax	tax	NOUN
abrj-207	37	8	payment	payment	NOUN
abrj-207	37	9	while	while	SCONJ
abrj-207	37	10	tax	tax	NOUN
abrj-207	37	11	avoidance	avoidance	NOUN
abrj-207	37	12	is	be	AUX
abrj-207	37	13	by	by	ADP
abrj-207	37	14	taking	take	VERB
abrj-207	37	15	undue	undue	ADJ
abrj-207	37	16	advantage	advantage	NOUN
abrj-207	37	17	of	of	ADP
abrj-207	37	18	the	the	DET
abrj-207	37	19	tax	tax	NOUN
abrj-207	37	20	laws	law	NOUN
abrj-207	37	21	for	for	ADP
abrj-207	37	22	personal	personal	ADJ
abrj-207	37	23	gain	gain	NOUN
abrj-207	37	24	.	.	PUNCT
abrj-207	38	1	mailto:sanyaaustine08@yahoo.com	mailto:sanyaaustine08@yahoo.com	PROPN
abrj-207	38	2	https://www.doi.org/10.55220/25766759.207	https://www.doi.org/10.55220/25766759.207	PROPN
abrj-207	38	3	asian	asian	PROPN
abrj-207	38	4	business	business	PROPN
abrj-207	38	5	research	research	NOUN
abrj-207	38	6	journal	journal	NOUN
abrj-207	38	7	,	,	PUNCT
abrj-207	38	8	2024	2024	NUM
abrj-207	38	9	,	,	PUNCT
abrj-207	38	10	9	9	NUM
abrj-207	38	11	:	:	SYM
abrj-207	38	12	97	97	NUM
abrj-207	38	13	-	-	SYM
abrj-207	38	14	104	104	NUM
abrj-207	38	15	98	98	NUM
abrj-207	38	16	©	©	ADP
abrj-207	38	17	2024	2024	NUM
abrj-207	38	18	by	by	ADP
abrj-207	38	19	the	the	DET
abrj-207	38	20	authors	author	NOUN
abrj-207	38	21	;	;	PUNCT
abrj-207	38	22	licensee	licensee	NOUN
abrj-207	38	23	eastern	eastern	ADJ
abrj-207	38	24	centre	centre	NOUN
abrj-207	38	25	of	of	ADP
abrj-207	38	26	science	science	NOUN
abrj-207	38	27	and	and	CCONJ
abrj-207	38	28	education	education	NOUN
abrj-207	38	29	,	,	PUNCT
abrj-207	38	30	usa	usa	PROPN
abrj-207	38	31	taxpayers	taxpayer	NOUN
abrj-207	38	32	’	’	PART
abrj-207	38	33	non	non	ADJ
abrj-207	38	34	-	-	ADJ
abrj-207	38	35	compliance	compliance	ADJ
abrj-207	38	36	negatively	negatively	ADV
abrj-207	38	37	impacts	impact	VERB
abrj-207	38	38	tax	tax	NOUN
abrj-207	38	39	fairness	fairness	NOUN
abrj-207	38	40	,	,	PUNCT
abrj-207	38	41	equality	equality	NOUN
abrj-207	38	42	,	,	PUNCT
abrj-207	38	43	justice	justice	NOUN
abrj-207	38	44	,	,	PUNCT
abrj-207	38	45	and	and	CCONJ
abrj-207	38	46	government	government	NOUN
abrj-207	38	47	ability	ability	NOUN
abrj-207	38	48	to	to	PART
abrj-207	38	49	provide	provide	VERB
abrj-207	38	50	socio	socio	NOUN
abrj-207	38	51	-	-	PUNCT
abrj-207	38	52	economic	economic	ADJ
abrj-207	38	53	goods	good	NOUN
abrj-207	38	54	and	and	CCONJ
abrj-207	38	55	services	service	NOUN
abrj-207	38	56	.	.	PUNCT
abrj-207	39	1	to	to	PART
abrj-207	39	2	reverse	reverse	VERB
abrj-207	39	3	this	this	DET
abrj-207	39	4	phenomenon	phenomenon	NOUN
abrj-207	39	5	,	,	PUNCT
abrj-207	39	6	it	it	PRON
abrj-207	39	7	requires	require	VERB
abrj-207	39	8	studies	study	NOUN
abrj-207	39	9	on	on	ADP
abrj-207	39	10	factors	factor	NOUN
abrj-207	39	11	that	that	PRON
abrj-207	39	12	influence	influence	VERB
abrj-207	39	13	tax	tax	NOUN
abrj-207	39	14	compliance	compliance	NOUN
abrj-207	39	15	.	.	PUNCT
abrj-207	40	1	one	one	NUM
abrj-207	40	2	of	of	ADP
abrj-207	40	3	such	such	ADJ
abrj-207	40	4	is	be	AUX
abrj-207	40	5	demographic	demographic	ADJ
abrj-207	40	6	factors	factor	NOUN
abrj-207	40	7	(	(	PUNCT
abrj-207	40	8	age	age	NOUN
abrj-207	40	9	,	,	PUNCT
abrj-207	40	10	gender	gender	NOUN
abrj-207	40	11	,	,	PUNCT
abrj-207	40	12	education	education	NOUN
abrj-207	40	13	,	,	PUNCT
abrj-207	40	14	employment	employment	NOUN
abrj-207	40	15	status	status	NOUN
abrj-207	40	16	and	and	CCONJ
abrj-207	40	17	income	income	NOUN
abrj-207	40	18	)	)	PUNCT
abrj-207	40	19	.	.	PUNCT
abrj-207	41	1	however	however	ADV
abrj-207	41	2	,	,	PUNCT
abrj-207	41	3	demographic	demographic	ADJ
abrj-207	41	4	factors	factor	NOUN
abrj-207	41	5	and	and	CCONJ
abrj-207	41	6	pit	pit	NOUN
abrj-207	41	7	compliance	compliance	NOUN
abrj-207	41	8	relationship	relationship	NOUN
abrj-207	41	9	has	have	AUX
abrj-207	41	10	attracted	attract	VERB
abrj-207	41	11	special	special	ADJ
abrj-207	41	12	focus	focus	NOUN
abrj-207	41	13	and	and	CCONJ
abrj-207	41	14	attention	attention	NOUN
abrj-207	41	15	of	of	ADP
abrj-207	41	16	governments	government	NOUN
abrj-207	41	17	,	,	PUNCT
abrj-207	41	18	policy	policy	NOUN
abrj-207	41	19	makers	maker	NOUN
abrj-207	41	20	,	,	PUNCT
abrj-207	41	21	academicians	academician	NOUN
abrj-207	41	22	,	,	PUNCT
abrj-207	41	23	and	and	CCONJ
abrj-207	41	24	tax	tax	NOUN
abrj-207	41	25	professionals	professional	NOUN
abrj-207	41	26	in	in	ADP
abrj-207	41	27	recent	recent	ADJ
abrj-207	41	28	years	year	NOUN
abrj-207	41	29	.	.	PUNCT
abrj-207	42	1	pit	pit	NOUN
abrj-207	42	2	is	be	AUX
abrj-207	42	3	a	a	DET
abrj-207	42	4	form	form	NOUN
abrj-207	42	5	of	of	ADP
abrj-207	42	6	tax	tax	NOUN
abrj-207	42	7	chargeable	chargeable	NOUN
abrj-207	42	8	on	on	ADP
abrj-207	42	9	taxpayer	taxpayer	NOUN
abrj-207	42	10	earnings	earning	NOUN
abrj-207	42	11	in	in	ADP
abrj-207	42	12	both	both	CCONJ
abrj-207	42	13	the	the	DET
abrj-207	42	14	formal	formal	ADJ
abrj-207	42	15	and	and	CCONJ
abrj-207	42	16	informal	informal	ADJ
abrj-207	42	17	sectors	sector	NOUN
abrj-207	42	18	.	.	PUNCT
abrj-207	43	1	pit	pit	NOUN
abrj-207	43	2	is	be	AUX
abrj-207	43	3	a	a	DET
abrj-207	43	4	quasi	quasi	ADJ
abrj-207	43	5	-	-	ADJ
abrj-207	43	6	income	income	ADJ
abrj-207	43	7	tax	tax	NOUN
abrj-207	43	8	imposed	impose	VERB
abrj-207	43	9	on	on	ADP
abrj-207	43	10	taxpayer	taxpayer	NOUN
abrj-207	43	11	ascertained	ascertain	VERB
abrj-207	43	12	incomes	income	NOUN
abrj-207	43	13	.	.	PUNCT
abrj-207	44	1	pit	pit	NOUN
abrj-207	44	2	has	have	AUX
abrj-207	44	3	become	become	VERB
abrj-207	44	4	pertinent	pertinent	ADJ
abrj-207	44	5	and	and	CCONJ
abrj-207	44	6	importance	importance	NOUN
abrj-207	44	7	sources	source	NOUN
abrj-207	44	8	of	of	ADP
abrj-207	44	9	revenue	revenue	NOUN
abrj-207	44	10	for	for	ADP
abrj-207	44	11	state	state	NOUN
abrj-207	44	12	governments	government	NOUN
abrj-207	44	13	.	.	PUNCT
abrj-207	45	1	pit	pit	NOUN
abrj-207	45	2	collection	collection	NOUN
abrj-207	45	3	is	be	AUX
abrj-207	45	4	guided	guide	VERB
abrj-207	45	5	by	by	ADP
abrj-207	45	6	principles	principle	NOUN
abrj-207	45	7	of	of	ADP
abrj-207	45	8	certainty	certainty	NOUN
abrj-207	45	9	,	,	PUNCT
abrj-207	45	10	simplicity	simplicity	NOUN
abrj-207	45	11	,	,	PUNCT
abrj-207	45	12	neutrality	neutrality	NOUN
abrj-207	45	13	,	,	PUNCT
abrj-207	45	14	flexibility	flexibility	NOUN
abrj-207	45	15	,	,	PUNCT
abrj-207	45	16	effectiveness	effectiveness	NOUN
abrj-207	45	17	,	,	PUNCT
abrj-207	45	18	and	and	CCONJ
abrj-207	45	19	fairness	fairness	NOUN
abrj-207	45	20	.	.	PUNCT
abrj-207	46	1	the	the	DET
abrj-207	46	2	tax	tax	NOUN
abrj-207	46	3	assessment	assessment	NOUN
abrj-207	46	4	is	be	AUX
abrj-207	46	5	classified	classify	VERB
abrj-207	46	6	into	into	ADP
abrj-207	46	7	two	two	NUM
abrj-207	46	8	:	:	PUNCT
abrj-207	46	9	pay	pay	VERB
abrj-207	46	10	as	as	SCONJ
abrj-207	46	11	you	you	PRON
abrj-207	46	12	earn	earn	VERB
abrj-207	46	13	(	(	PUNCT
abrj-207	46	14	paye	paye	NOUN
abrj-207	46	15	)	)	PUNCT
abrj-207	46	16	and	and	CCONJ
abrj-207	46	17	direct	direct	ADJ
abrj-207	46	18	assessment	assessment	NOUN
abrj-207	46	19	(	(	PUNCT
abrj-207	46	20	da	da	NOUN
abrj-207	46	21	)	)	PUNCT
abrj-207	46	22	.	.	PUNCT
abrj-207	47	1	paye	paye	PROPN
abrj-207	47	2	tax	tax	NOUN
abrj-207	47	3	system	system	NOUN
abrj-207	47	4	is	be	AUX
abrj-207	47	5	for	for	ADP
abrj-207	47	6	employee	employee	NOUN
abrj-207	47	7	in	in	ADP
abrj-207	47	8	the	the	DET
abrj-207	47	9	formal	formal	ADJ
abrj-207	47	10	sector	sector	NOUN
abrj-207	47	11	while	while	SCONJ
abrj-207	47	12	da	da	NOUN
abrj-207	47	13	is	be	AUX
abrj-207	47	14	chargeable	chargeable	ADJ
abrj-207	47	15	on	on	ADP
abrj-207	47	16	annual	annual	ADJ
abrj-207	47	17	incomes	income	NOUN
abrj-207	47	18	of	of	ADP
abrj-207	47	19	entrepreneurs	entrepreneur	NOUN
abrj-207	47	20	or	or	CCONJ
abrj-207	47	21	self	self	NOUN
abrj-207	47	22	-	-	PUNCT
abrj-207	47	23	employed	employ	VERB
abrj-207	47	24	individuals	individual	NOUN
abrj-207	47	25	in	in	ADP
abrj-207	47	26	the	the	DET
abrj-207	47	27	informal	informal	ADJ
abrj-207	47	28	sector	sector	NOUN
abrj-207	47	29	.	.	PUNCT
abrj-207	48	1	in	in	ADP
abrj-207	48	2	most	most	ADJ
abrj-207	48	3	states	state	NOUN
abrj-207	48	4	,	,	PUNCT
abrj-207	48	5	the	the	DET
abrj-207	48	6	highest	high	ADJ
abrj-207	48	7	percentage	percentage	NOUN
abrj-207	48	8	of	of	ADP
abrj-207	48	9	pit	pit	NOUN
abrj-207	48	10	comes	come	VERB
abrj-207	48	11	from	from	ADP
abrj-207	48	12	paye	paye	NOUN
abrj-207	48	13	while	while	SCONJ
abrj-207	48	14	da	da	NOUN
abrj-207	48	15	has	have	VERB
abrj-207	48	16	minimal	minimal	ADJ
abrj-207	48	17	collection	collection	NOUN
abrj-207	48	18	rate	rate	NOUN
abrj-207	48	19	.	.	PUNCT
abrj-207	49	1	hence	hence	ADV
abrj-207	49	2	,	,	PUNCT
abrj-207	49	3	adekoya	adekoya	NOUN
abrj-207	49	4	and	and	CCONJ
abrj-207	49	5	olayinka	olayinka	NOUN
abrj-207	49	6	(	(	PUNCT
abrj-207	49	7	2024	2024	NUM
abrj-207	49	8	)	)	PUNCT
abrj-207	49	9	opined	opine	VERB
abrj-207	49	10	that	that	SCONJ
abrj-207	49	11	pit	pit	NOUN
abrj-207	49	12	has	have	VERB
abrj-207	49	13	significant	significant	ADJ
abrj-207	49	14	influence	influence	NOUN
abrj-207	49	15	on	on	ADP
abrj-207	49	16	igr	igr	NOUN
abrj-207	49	17	at	at	ADP
abrj-207	49	18	the	the	DET
abrj-207	49	19	state	state	NOUN
abrj-207	49	20	level	level	NOUN
abrj-207	49	21	as	as	SCONJ
abrj-207	49	22	it	it	PRON
abrj-207	49	23	contributed	contribute	VERB
abrj-207	49	24	61.95	61.95	NUM
abrj-207	49	25	%	%	NOUN
abrj-207	49	26	maximally	maximally	ADV
abrj-207	49	27	to	to	ADP
abrj-207	49	28	the	the	DET
abrj-207	49	29	total	total	ADJ
abrj-207	49	30	igr	igr	NOUN
abrj-207	49	31	of	of	ADP
abrj-207	49	32	state	state	NOUN
abrj-207	49	33	government	government	NOUN
abrj-207	49	34	in	in	ADP
abrj-207	49	35	south	south	NOUN
abrj-207	49	36	-	-	PUNCT
abrj-207	49	37	west	west	PROPN
abrj-207	49	38	,	,	PUNCT
abrj-207	49	39	nigeria	nigeria	PROPN
abrj-207	49	40	with	with	ADP
abrj-207	49	41	paye	paye	NOUN
abrj-207	49	42	having	have	VERB
abrj-207	49	43	57.85	57.85	NUM
abrj-207	49	44	%	%	NOUN
abrj-207	49	45	and	and	CCONJ
abrj-207	49	46	da	da	NOUN
abrj-207	49	47	4.1	4.1	NUM
abrj-207	49	48	%	%	NOUN
abrj-207	49	49	.	.	PUNCT
abrj-207	50	1	previous	previous	ADJ
abrj-207	50	2	researchers	researcher	NOUN
abrj-207	50	3	have	have	AUX
abrj-207	50	4	explored	explore	VERB
abrj-207	50	5	various	various	ADJ
abrj-207	50	6	approaches	approach	NOUN
abrj-207	50	7	to	to	PART
abrj-207	50	8	enhance	enhance	VERB
abrj-207	50	9	tax	tax	NOUN
abrj-207	50	10	compliance	compliance	NOUN
abrj-207	50	11	among	among	ADP
abrj-207	50	12	the	the	DET
abrj-207	50	13	individual	individual	ADJ
abrj-207	50	14	taxpayers	taxpayer	NOUN
abrj-207	50	15	with	with	ADP
abrj-207	50	16	much	much	ADJ
abrj-207	50	17	focus	focus	NOUN
abrj-207	50	18	on	on	ADP
abrj-207	50	19	the	the	DET
abrj-207	50	20	relationship	relationship	NOUN
abrj-207	50	21	between	between	ADP
abrj-207	50	22	demographic	demographic	ADJ
abrj-207	50	23	factors	factor	NOUN
abrj-207	50	24	and	and	CCONJ
abrj-207	50	25	tax	tax	NOUN
abrj-207	50	26	compliance	compliance	NOUN
abrj-207	50	27	but	but	CCONJ
abrj-207	50	28	with	with	ADP
abrj-207	50	29	less	less	ADJ
abrj-207	50	30	emphasis	emphasis	NOUN
abrj-207	50	31	on	on	ADP
abrj-207	50	32	demographic	demographic	ADJ
abrj-207	50	33	factors	factor	NOUN
abrj-207	50	34	and	and	CCONJ
abrj-207	50	35	pit	pit	NOUN
abrj-207	50	36	compliance	compliance	NOUN
abrj-207	50	37	at	at	ADP
abrj-207	50	38	the	the	DET
abrj-207	50	39	states	state	NOUN
abrj-207	50	40	level	level	NOUN
abrj-207	50	41	(	(	PUNCT
abrj-207	50	42	afif	afif	PROPN
abrj-207	50	43	&	&	CCONJ
abrj-207	50	44	setiawan	setiawan	PROPN
abrj-207	50	45	,	,	PUNCT
abrj-207	50	46	2019	2019	NUM
abrj-207	50	47	;	;	PUNCT
abrj-207	50	48	aregbesola	aregbesola	PROPN
abrj-207	50	49	,	,	PUNCT
abrj-207	50	50	owosekun	owosekun	PROPN
abrj-207	50	51	&	&	CCONJ
abrj-207	50	52	salawu	salawu	NOUN
abrj-207	50	53	,	,	PUNCT
abrj-207	50	54	2020	2020	NUM
abrj-207	50	55	;	;	PUNCT
abrj-207	50	56	daniel	daniel	PROPN
abrj-207	50	57	,	,	PUNCT
abrj-207	50	58	akowe	akowe	PROPN
abrj-207	50	59	&	&	CCONJ
abrj-207	50	60	awaje	awaje	PROPN
abrj-207	50	61	,	,	PUNCT
abrj-207	50	62	2016	2016	NUM
abrj-207	50	63	;	;	PUNCT
abrj-207	50	64	2020	2020	NUM
abrj-207	50	65	;	;	PUNCT
abrj-207	50	66	devos	devos	NOUN
abrj-207	50	67	,	,	PUNCT
abrj-207	50	68	2008	2008	NUM
abrj-207	50	69	;	;	PUNCT
abrj-207	50	70	ekpo	ekpo	NOUN
abrj-207	50	71	&	&	CCONJ
abrj-207	50	72	beredugo	beredugo	PROPN
abrj-207	50	73	,	,	PUNCT
abrj-207	50	74	2023	2023	NUM
abrj-207	50	75	;	;	PUNCT
abrj-207	50	76	fischer	fischer	NOUN
abrj-207	50	77	,	,	PUNCT
abrj-207	50	78	wartick	wartick	NOUN
abrj-207	50	79	&	&	CCONJ
abrj-207	50	80	mark	mark	PROPN
abrj-207	50	81	,	,	PUNCT
abrj-207	50	82	1992	1992	NUM
abrj-207	50	83	;	;	PUNCT
abrj-207	50	84	ikhsan	ikhsan	ADJ
abrj-207	50	85	,	,	PUNCT
abrj-207	50	86	restiatun	restiatun	PROPN
abrj-207	50	87	&	&	CCONJ
abrj-207	50	88	suratman	suratman	NOUN
abrj-207	50	89	,	,	PUNCT
abrj-207	50	90	2023	2023	NUM
abrj-207	50	91	;	;	PUNCT
abrj-207	50	92	jackson	jackson	PROPN
abrj-207	50	93	&	&	CCONJ
abrj-207	50	94	milliron	milliron	PROPN
abrj-207	50	95	,	,	PUNCT
abrj-207	50	96	1986	1986	NUM
abrj-207	50	97	;	;	PUNCT
abrj-207	50	98	kumi	kumi	PROPN
abrj-207	50	99	et	et	PROPN
abrj-207	50	100	al	al	PROPN
abrj-207	50	101	.	.	PROPN
abrj-207	50	102	,	,	PUNCT
abrj-207	50	103	2023	2023	NUM
abrj-207	50	104	;	;	PUNCT
abrj-207	50	105	muharremi	muharremi	PROPN
abrj-207	50	106	et	et	PROPN
abrj-207	50	107	al	al	PROPN
abrj-207	50	108	.	.	PROPN
abrj-207	50	109	,	,	PUNCT
abrj-207	50	110	2022	2022	NUM
abrj-207	50	111	;	;	PUNCT
abrj-207	50	112	oduro	oduro	NOUN
abrj-207	50	113	,	,	PUNCT
abrj-207	50	114	asiedu	asiedu	PROPN
abrj-207	50	115	&	&	CCONJ
abrj-207	50	116	tackie	tackie	PROPN
abrj-207	50	117	,	,	PUNCT
abrj-207	50	118	2018	2018	NUM
abrj-207	50	119	;	;	PUNCT
abrj-207	50	120	otai	otai	NOUN
abrj-207	50	121	,	,	PUNCT
abrj-207	50	122	2023	2023	NUM
abrj-207	50	123	;	;	PUNCT
abrj-207	50	124	paleka	paleka	PROPN
abrj-207	50	125	,	,	PUNCT
abrj-207	50	126	karanovic	karanovic	PROPN
abrj-207	50	127	&	&	CCONJ
abrj-207	50	128	stambuk	stambuk	PROPN
abrj-207	50	129	,	,	PUNCT
abrj-207	50	130	2023	2023	NUM
abrj-207	50	131	;	;	PUNCT
abrj-207	50	132	schoeman	schoeman	NOUN
abrj-207	50	133	,	,	PUNCT
abrj-207	50	134	2023	2023	NUM
abrj-207	50	135	;	;	PUNCT
abrj-207	50	136	umoffong	umoffong	PROPN
abrj-207	50	137	,	,	PUNCT
abrj-207	50	138	etim	etim	PROPN
abrj-207	50	139	&	&	CCONJ
abrj-207	50	140	bassey	bassey	PROPN
abrj-207	50	141	,	,	PUNCT
abrj-207	50	142	2020	2020	NUM
abrj-207	50	143	)	)	PUNCT
abrj-207	50	144	.	.	PUNCT
abrj-207	51	1	besides	besides	SCONJ
abrj-207	51	2	,	,	PUNCT
abrj-207	51	3	the	the	DET
abrj-207	51	4	outcomes	outcome	NOUN
abrj-207	51	5	of	of	ADP
abrj-207	51	6	these	these	DET
abrj-207	51	7	past	past	ADJ
abrj-207	51	8	studies	study	NOUN
abrj-207	51	9	have	have	AUX
abrj-207	51	10	shown	show	VERB
abrj-207	51	11	mixed	mixed	ADJ
abrj-207	51	12	relationship	relationship	NOUN
abrj-207	51	13	.	.	PUNCT
abrj-207	52	1	therefore	therefore	ADV
abrj-207	52	2	,	,	PUNCT
abrj-207	52	3	the	the	DET
abrj-207	52	4	objective	objective	NOUN
abrj-207	52	5	of	of	ADP
abrj-207	52	6	the	the	DET
abrj-207	52	7	study	study	NOUN
abrj-207	52	8	is	be	AUX
abrj-207	52	9	to	to	PART
abrj-207	52	10	examine	examine	VERB
abrj-207	52	11	the	the	DET
abrj-207	52	12	extent	extent	NOUN
abrj-207	52	13	to	to	PART
abrj-207	52	14	which	which	PRON
abrj-207	52	15	demographic	demographic	ADJ
abrj-207	52	16	factors	factor	NOUN
abrj-207	52	17	influences	influence	VERB
abrj-207	52	18	pit	pit	NOUN
abrj-207	52	19	compliance	compliance	NOUN
abrj-207	52	20	behaviour	behaviour	NOUN
abrj-207	52	21	of	of	ADP
abrj-207	52	22	individual	individual	ADJ
abrj-207	52	23	taxpayers	taxpayer	NOUN
abrj-207	52	24	in	in	ADP
abrj-207	52	25	selected	select	VERB
abrj-207	52	26	states	state	NOUN
abrj-207	52	27	in	in	ADP
abrj-207	52	28	south	south	NOUN
abrj-207	52	29	-	-	PUNCT
abrj-207	52	30	west	west	PROPN
abrj-207	52	31	,	,	PUNCT
abrj-207	52	32	nigeria	nigeria	PROPN
abrj-207	52	33	.	.	PUNCT
abrj-207	53	1	the	the	DET
abrj-207	53	2	hypothesis	hypothesis	NOUN
abrj-207	53	3	drafted	draft	VERB
abrj-207	53	4	in	in	ADP
abrj-207	53	5	null	null	ADJ
abrj-207	53	6	forms	form	NOUN
abrj-207	53	7	and	and	CCONJ
abrj-207	53	8	tested	test	VERB
abrj-207	53	9	at	at	ADP
abrj-207	53	10	5	5	NUM
abrj-207	53	11	%	%	NOUN
abrj-207	53	12	level	level	NOUN
abrj-207	53	13	of	of	ADP
abrj-207	53	14	significance	significance	NOUN
abrj-207	53	15	for	for	SCONJ
abrj-207	53	16	the	the	DET
abrj-207	53	17	study	study	NOUN
abrj-207	53	18	is	be	AUX
abrj-207	53	19	:	:	PUNCT
abrj-207	53	20	demographic	demographic	ADJ
abrj-207	53	21	factors	factor	NOUN
abrj-207	53	22	,	,	PUNCT
abrj-207	53	23	does	do	AUX
abrj-207	53	24	not	not	PART
abrj-207	53	25	have	have	VERB
abrj-207	53	26	significant	significant	ADJ
abrj-207	53	27	influence	influence	NOUN
abrj-207	53	28	on	on	ADP
abrj-207	53	29	pit	pit	NOUN
abrj-207	53	30	compliance	compliance	NOUN
abrj-207	53	31	behaviour	behaviour	NOUN
abrj-207	53	32	among	among	ADP
abrj-207	53	33	individual	individual	ADJ
abrj-207	53	34	taxpayers	taxpayer	NOUN
abrj-207	53	35	in	in	ADP
abrj-207	53	36	the	the	DET
abrj-207	53	37	selected	select	VERB
abrj-207	53	38	states	state	NOUN
abrj-207	53	39	in	in	ADP
abrj-207	53	40	south	south	NOUN
abrj-207	53	41	-	-	PUNCT
abrj-207	53	42	west	west	PROPN
abrj-207	53	43	,	,	PUNCT
abrj-207	53	44	nigeria	nigeria	PROPN
abrj-207	53	45	.	.	PUNCT
abrj-207	54	1	this	this	DET
abrj-207	54	2	hypothesis	hypothesis	NOUN
abrj-207	54	3	was	be	AUX
abrj-207	54	4	designed	design	VERB
abrj-207	54	5	to	to	PART
abrj-207	54	6	examine	examine	VERB
abrj-207	54	7	the	the	DET
abrj-207	54	8	influence	influence	NOUN
abrj-207	54	9	of	of	ADP
abrj-207	54	10	demographic	demographic	ADJ
abrj-207	54	11	factors	factor	NOUN
abrj-207	54	12	on	on	ADP
abrj-207	54	13	pit	pit	NOUN
abrj-207	54	14	compliance	compliance	NOUN
abrj-207	54	15	behaviour	behaviour	NOUN
abrj-207	54	16	among	among	ADP
abrj-207	54	17	individual	individual	ADJ
abrj-207	54	18	taxpayers	taxpayer	NOUN
abrj-207	54	19	in	in	ADP
abrj-207	54	20	the	the	DET
abrj-207	54	21	selected	select	VERB
abrj-207	54	22	states	state	NOUN
abrj-207	54	23	in	in	ADP
abrj-207	54	24	south	south	NOUN
abrj-207	54	25	-	-	PUNCT
abrj-207	54	26	west	west	PROPN
abrj-207	54	27	,	,	PUNCT
abrj-207	54	28	nigeria	nigeria	PROPN
abrj-207	54	29	.	.	PUNCT
abrj-207	55	1	the	the	DET
abrj-207	55	2	empirical	empirical	ADJ
abrj-207	55	3	evidence	evidence	NOUN
abrj-207	55	4	on	on	ADP
abrj-207	55	5	influence	influence	NOUN
abrj-207	55	6	of	of	ADP
abrj-207	55	7	demographic	demographic	ADJ
abrj-207	55	8	factors	factor	NOUN
abrj-207	55	9	on	on	ADP
abrj-207	55	10	pit	pit	NOUN
abrj-207	55	11	compliance	compliance	NOUN
abrj-207	55	12	at	at	ADP
abrj-207	55	13	the	the	DET
abrj-207	55	14	state	state	NOUN
abrj-207	55	15	level	level	NOUN
abrj-207	55	16	will	will	AUX
abrj-207	55	17	contribute	contribute	VERB
abrj-207	55	18	to	to	ADP
abrj-207	55	19	existing	exist	VERB
abrj-207	55	20	literatures	literature	NOUN
abrj-207	55	21	on	on	ADP
abrj-207	55	22	tax	tax	NOUN
abrj-207	55	23	compliance	compliance	NOUN
abrj-207	55	24	.	.	PUNCT
abrj-207	56	1	furthermore	furthermore	ADV
abrj-207	56	2	,	,	PUNCT
abrj-207	56	3	sbirs	sbirs	PROPN
abrj-207	56	4	will	will	AUX
abrj-207	56	5	have	have	VERB
abrj-207	56	6	knowledge	knowledge	NOUN
abrj-207	56	7	of	of	ADP
abrj-207	56	8	individual	individual	ADJ
abrj-207	56	9	demographic	demographic	ADJ
abrj-207	56	10	difference	difference	NOUN
abrj-207	56	11	on	on	ADP
abrj-207	56	12	pit	pit	NOUN
abrj-207	56	13	compliance	compliance	NOUN
abrj-207	56	14	for	for	ADP
abrj-207	56	15	better	well	ADJ
abrj-207	56	16	strategies	strategy	NOUN
abrj-207	56	17	on	on	ADP
abrj-207	56	18	tax	tax	NOUN
abrj-207	56	19	administration	administration	NOUN
abrj-207	56	20	.	.	PUNCT
abrj-207	57	1	the	the	DET
abrj-207	57	2	rest	rest	NOUN
abrj-207	57	3	of	of	ADP
abrj-207	57	4	the	the	DET
abrj-207	57	5	paper	paper	NOUN
abrj-207	57	6	is	be	AUX
abrj-207	57	7	divided	divide	VERB
abrj-207	57	8	into	into	ADP
abrj-207	57	9	four	four	NUM
abrj-207	57	10	parts	part	NOUN
abrj-207	57	11	,	,	PUNCT
abrj-207	57	12	review	review	NOUN
abrj-207	57	13	of	of	ADP
abrj-207	57	14	extant	extant	ADJ
abrj-207	57	15	literature	literature	NOUN
abrj-207	57	16	in	in	ADP
abrj-207	57	17	part	part	NOUN
abrj-207	57	18	two	two	NUM
abrj-207	57	19	,	,	PUNCT
abrj-207	57	20	methodology	methodology	NOUN
abrj-207	57	21	and	and	CCONJ
abrj-207	57	22	analysis	analysis	NOUN
abrj-207	57	23	of	of	ADP
abrj-207	57	24	empirical	empirical	ADJ
abrj-207	57	25	results	result	NOUN
abrj-207	57	26	in	in	ADP
abrj-207	57	27	part	part	NOUN
abrj-207	57	28	three	three	NUM
abrj-207	57	29	,	,	PUNCT
abrj-207	57	30	the	the	DET
abrj-207	57	31	fourth	fourth	ADJ
abrj-207	57	32	part	part	NOUN
abrj-207	57	33	deals	deal	VERB
abrj-207	57	34	with	with	ADP
abrj-207	57	35	findings	finding	NOUN
abrj-207	57	36	and	and	CCONJ
abrj-207	57	37	discussion	discussion	NOUN
abrj-207	57	38	of	of	ADP
abrj-207	57	39	results	result	NOUN
abrj-207	57	40	,	,	PUNCT
abrj-207	57	41	while	while	SCONJ
abrj-207	57	42	the	the	DET
abrj-207	57	43	last	last	ADJ
abrj-207	57	44	part	part	NOUN
abrj-207	57	45	focus	focus	VERB
abrj-207	57	46	on	on	ADP
abrj-207	57	47	conclusion	conclusion	NOUN
abrj-207	57	48	and	and	CCONJ
abrj-207	57	49	recommendations	recommendation	NOUN
abrj-207	57	50	.	.	PUNCT
abrj-207	58	1	2	2	X
abrj-207	58	2	.	.	X
abrj-207	58	3	review	review	NOUN
abrj-207	58	4	of	of	ADP
abrj-207	58	5	extant	extant	ADJ
abrj-207	58	6	literature	literature	NOUN
abrj-207	58	7	2.1	2.1	NUM
abrj-207	58	8	.	.	PUNCT
abrj-207	59	1	conceptual	conceptual	ADJ
abrj-207	59	2	review	review	PROPN
abrj-207	59	3	2.1.1	2.1.1	NUM
abrj-207	59	4	.	.	PUNCT
abrj-207	60	1	tax	tax	NOUN
abrj-207	60	2	compliance	compliance	NOUN
abrj-207	60	3	(	(	PUNCT
abrj-207	60	4	tc	tc	NOUN
abrj-207	60	5	)	)	PUNCT
abrj-207	60	6	tc	tc	NOUN
abrj-207	60	7	means	mean	VERB
abrj-207	60	8	to	to	PART
abrj-207	60	9	adhere	adhere	VERB
abrj-207	60	10	to	to	ADP
abrj-207	60	11	basic	basic	ADJ
abrj-207	60	12	tax	tax	NOUN
abrj-207	60	13	laws	law	NOUN
abrj-207	60	14	or	or	CCONJ
abrj-207	60	15	regulations	regulation	NOUN
abrj-207	60	16	,	,	PUNCT
abrj-207	60	17	and	and	CCONJ
abrj-207	60	18	prompt	prompt	ADJ
abrj-207	60	19	reporting	reporting	NOUN
abrj-207	60	20	of	of	ADP
abrj-207	60	21	incomes	income	NOUN
abrj-207	60	22	,	,	PUNCT
abrj-207	60	23	expenses	expense	NOUN
abrj-207	60	24	,	,	PUNCT
abrj-207	60	25	and	and	CCONJ
abrj-207	60	26	other	other	ADJ
abrj-207	60	27	financial	financial	ADJ
abrj-207	60	28	details	detail	NOUN
abrj-207	60	29	by	by	ADP
abrj-207	60	30	taxpayer	taxpayer	NOUN
abrj-207	60	31	to	to	ADP
abrj-207	60	32	the	the	DET
abrj-207	60	33	relevant	relevant	ADJ
abrj-207	60	34	tax	tax	NOUN
abrj-207	60	35	authority	authority	NOUN
abrj-207	60	36	.	.	PUNCT
abrj-207	61	1	it	it	PRON
abrj-207	61	2	is	be	AUX
abrj-207	61	3	the	the	DET
abrj-207	61	4	extent	extent	NOUN
abrj-207	61	5	to	to	PART
abrj-207	61	6	which	which	PRON
abrj-207	61	7	the	the	DET
abrj-207	61	8	taxpayers	taxpayer	NOUN
abrj-207	61	9	fulfil	fulfil	VERB
abrj-207	61	10	their	their	PRON
abrj-207	61	11	tax	tax	NOUN
abrj-207	61	12	obligation	obligation	NOUN
abrj-207	61	13	by	by	ADP
abrj-207	61	14	paying	pay	VERB
abrj-207	61	15	tax	tax	NOUN
abrj-207	61	16	in	in	ADP
abrj-207	61	17	line	line	NOUN
abrj-207	61	18	with	with	ADP
abrj-207	61	19	the	the	DET
abrj-207	61	20	relevant	relevant	ADJ
abrj-207	61	21	tax	tax	NOUN
abrj-207	61	22	laws	law	NOUN
abrj-207	61	23	or	or	CCONJ
abrj-207	61	24	regulations	regulation	NOUN
abrj-207	61	25	(	(	PUNCT
abrj-207	61	26	adekoya	adekoya	VERB
abrj-207	61	27	et	et	PROPN
abrj-207	61	28	al	al	PROPN
abrj-207	61	29	.	.	PROPN
abrj-207	61	30	,	,	PUNCT
abrj-207	61	31	2019	2019	NUM
abrj-207	61	32	)	)	PUNCT
abrj-207	61	33	.	.	PUNCT
abrj-207	62	1	tc	tc	PROPN
abrj-207	62	2	is	be	AUX
abrj-207	62	3	the	the	DET
abrj-207	62	4	degree	degree	NOUN
abrj-207	62	5	by	by	ADP
abrj-207	62	6	which	which	PRON
abrj-207	62	7	taxpayers	taxpayer	NOUN
abrj-207	62	8	complies	comply	VERB
abrj-207	62	9	with	with	ADP
abrj-207	62	10	the	the	DET
abrj-207	62	11	relevant	relevant	ADJ
abrj-207	62	12	tax	tax	NOUN
abrj-207	62	13	laws	law	NOUN
abrj-207	62	14	or	or	CCONJ
abrj-207	62	15	regulations	regulation	NOUN
abrj-207	62	16	instituted	institute	VERB
abrj-207	62	17	in	in	ADP
abrj-207	62	18	a	a	DET
abrj-207	62	19	country	country	NOUN
abrj-207	62	20	.	.	PUNCT
abrj-207	63	1	it	it	PRON
abrj-207	63	2	means	mean	VERB
abrj-207	63	3	prompt	prompt	ADJ
abrj-207	63	4	filling	filling	NOUN
abrj-207	63	5	of	of	ADP
abrj-207	63	6	tax	tax	NOUN
abrj-207	63	7	returns	return	NOUN
abrj-207	63	8	and	and	CCONJ
abrj-207	63	9	payment	payment	NOUN
abrj-207	63	10	of	of	ADP
abrj-207	63	11	tax	tax	NOUN
abrj-207	63	12	to	to	ADP
abrj-207	63	13	the	the	DET
abrj-207	63	14	relevant	relevant	ADJ
abrj-207	63	15	tax	tax	NOUN
abrj-207	63	16	authority	authority	NOUN
abrj-207	63	17	based	base	VERB
abrj-207	63	18	on	on	ADP
abrj-207	63	19	required	require	VERB
abrj-207	63	20	tax	tax	NOUN
abrj-207	63	21	formats	format	NOUN
abrj-207	63	22	.	.	PUNCT
abrj-207	64	1	tax	tax	NOUN
abrj-207	64	2	compliance	compliance	NOUN
abrj-207	64	3	study	study	NOUN
abrj-207	64	4	in	in	ADP
abrj-207	64	5	modern	modern	ADJ
abrj-207	64	6	-	-	PUNCT
abrj-207	64	7	day	day	NOUN
abrj-207	64	8	context	context	NOUN
abrj-207	64	9	is	be	AUX
abrj-207	64	10	credited	credit	VERB
abrj-207	64	11	to	to	ADP
abrj-207	64	12	allingham	allingham	NOUN
abrj-207	64	13	and	and	CCONJ
abrj-207	64	14	sandmo	sandmo	NOUN
abrj-207	64	15	(	(	PUNCT
abrj-207	64	16	1972	1972	NUM
abrj-207	64	17	)	)	PUNCT
abrj-207	64	18	.	.	PUNCT
abrj-207	65	1	they	they	PRON
abrj-207	65	2	used	use	VERB
abrj-207	65	3	economics	economic	NOUN
abrj-207	65	4	of	of	ADP
abrj-207	65	5	crime	crime	NOUN
abrj-207	65	6	approach	approach	NOUN
abrj-207	65	7	developed	develop	VERB
abrj-207	65	8	by	by	ADP
abrj-207	65	9	becker	becker	PROPN
abrj-207	65	10	(	(	PUNCT
abrj-207	65	11	1968	1968	NUM
abrj-207	65	12	)	)	PUNCT
abrj-207	65	13	to	to	PART
abrj-207	65	14	explain	explain	VERB
abrj-207	65	15	taxpayers	taxpayer	NOUN
abrj-207	65	16	’	’	PART
abrj-207	65	17	compliance	compliance	NOUN
abrj-207	65	18	and	and	CCONJ
abrj-207	65	19	attitude	attitude	NOUN
abrj-207	65	20	.	.	PUNCT
abrj-207	66	1	tc	tc	NOUN
abrj-207	66	2	research	research	NOUN
abrj-207	66	3	involves	involve	VERB
abrj-207	66	4	various	various	ADJ
abrj-207	66	5	disciplines	discipline	NOUN
abrj-207	66	6	likes	like	VERB
abrj-207	66	7	economics	economic	NOUN
abrj-207	66	8	,	,	PUNCT
abrj-207	66	9	psychology	psychology	NOUN
abrj-207	66	10	,	,	PUNCT
abrj-207	66	11	political	political	ADJ
abrj-207	66	12	science	science	NOUN
abrj-207	66	13	,	,	PUNCT
abrj-207	66	14	law	law	NOUN
abrj-207	66	15	,	,	PUNCT
abrj-207	66	16	finance	finance	NOUN
abrj-207	66	17	and	and	CCONJ
abrj-207	66	18	accounting	accounting	NOUN
abrj-207	66	19	,	,	PUNCT
abrj-207	66	20	and	and	CCONJ
abrj-207	66	21	public	public	ADJ
abrj-207	66	22	administration	administration	NOUN
abrj-207	66	23	.	.	PUNCT
abrj-207	67	1	hence	hence	ADV
abrj-207	67	2	,	,	PUNCT
abrj-207	67	3	tax	tax	NOUN
abrj-207	67	4	compliance	compliance	NOUN
abrj-207	67	5	had	have	AUX
abrj-207	67	6	been	be	AUX
abrj-207	67	7	defined	define	VERB
abrj-207	67	8	by	by	ADP
abrj-207	67	9	many	many	ADJ
abrj-207	67	10	researchers	researcher	NOUN
abrj-207	67	11	with	with	ADP
abrj-207	67	12	focus	focus	NOUN
abrj-207	67	13	on	on	ADP
abrj-207	67	14	compliant	compliant	NOUN
abrj-207	67	15	to	to	PART
abrj-207	67	16	tax	tax	VERB
abrj-207	67	17	laws	law	NOUN
abrj-207	67	18	or	or	CCONJ
abrj-207	67	19	regulations	regulation	NOUN
abrj-207	67	20	.	.	PUNCT
abrj-207	68	1	according	accord	VERB
abrj-207	68	2	to	to	ADP
abrj-207	68	3	saw	saw	NOUN
abrj-207	68	4	(	(	PUNCT
abrj-207	68	5	2017	2017	NUM
abrj-207	68	6	)	)	PUNCT
abrj-207	68	7	,	,	PUNCT
abrj-207	68	8	tax	tax	NOUN
abrj-207	68	9	compliance	compliance	NOUN
abrj-207	68	10	is	be	AUX
abrj-207	68	11	the	the	DET
abrj-207	68	12	prompt	prompt	ADJ
abrj-207	68	13	submission	submission	NOUN
abrj-207	68	14	of	of	ADP
abrj-207	68	15	tax	tax	NOUN
abrj-207	68	16	returns	return	NOUN
abrj-207	68	17	and	and	CCONJ
abrj-207	68	18	payment	payment	NOUN
abrj-207	68	19	of	of	ADP
abrj-207	68	20	tax	tax	NOUN
abrj-207	68	21	liability	liability	NOUN
abrj-207	68	22	to	to	ADP
abrj-207	68	23	the	the	DET
abrj-207	68	24	tax	tax	NOUN
abrj-207	68	25	authority	authority	NOUN
abrj-207	68	26	.	.	PUNCT
abrj-207	69	1	also	also	ADV
abrj-207	69	2	,	,	PUNCT
abrj-207	69	3	jaya	jaya	PROPN
abrj-207	69	4	(	(	PUNCT
abrj-207	69	5	2017	2017	NUM
abrj-207	69	6	)	)	PUNCT
abrj-207	69	7	defined	define	VERB
abrj-207	69	8	tax	tax	NOUN
abrj-207	69	9	compliance	compliance	NOUN
abrj-207	69	10	as	as	ADP
abrj-207	69	11	taxpayers	taxpayer	NOUN
abrj-207	69	12	’	'	PUNCT
abrj-207	69	13	willingness	willingness	NOUN
abrj-207	69	14	to	to	PART
abrj-207	69	15	fulfil	fulfil	VERB
abrj-207	69	16	all	all	DET
abrj-207	69	17	tax	tax	NOUN
abrj-207	69	18	obligations	obligation	NOUN
abrj-207	69	19	in	in	ADP
abrj-207	69	20	line	line	NOUN
abrj-207	69	21	with	with	ADP
abrj-207	69	22	the	the	DET
abrj-207	69	23	relevant	relevant	ADJ
abrj-207	69	24	tax	tax	NOUN
abrj-207	69	25	legislation	legislation	NOUN
abrj-207	69	26	.	.	PUNCT
abrj-207	70	1	similarly	similarly	ADV
abrj-207	70	2	,	,	PUNCT
abrj-207	70	3	tax	tax	NOUN
abrj-207	70	4	compliance	compliance	NOUN
abrj-207	70	5	is	be	AUX
abrj-207	70	6	the	the	DET
abrj-207	70	7	ability	ability	NOUN
abrj-207	70	8	to	to	PART
abrj-207	70	9	fulfil	fulfil	VERB
abrj-207	70	10	tax	tax	NOUN
abrj-207	70	11	payment	payment	NOUN
abrj-207	70	12	obligation	obligation	NOUN
abrj-207	70	13	as	as	SCONJ
abrj-207	70	14	required	require	VERB
abrj-207	70	15	by	by	ADP
abrj-207	70	16	the	the	DET
abrj-207	70	17	relevant	relevant	ADJ
abrj-207	70	18	tax	tax	NOUN
abrj-207	70	19	laws	law	NOUN
abrj-207	70	20	or	or	CCONJ
abrj-207	70	21	regulations	regulation	NOUN
abrj-207	70	22	(	(	PUNCT
abrj-207	70	23	thiga	thiga	PROPN
abrj-207	70	24	&	&	CCONJ
abrj-207	70	25	muturi	muturi	PROPN
abrj-207	70	26	,	,	PUNCT
abrj-207	70	27	2015	2015	NUM
abrj-207	70	28	)	)	PUNCT
abrj-207	70	29	.	.	PUNCT
abrj-207	71	1	2.1.2	2.1.2	X
abrj-207	71	2	.	.	PUNCT
abrj-207	71	3	personal	personal	ADJ
abrj-207	71	4	income	income	NOUN
abrj-207	71	5	tax	tax	NOUN
abrj-207	71	6	(	(	PUNCT
abrj-207	71	7	pit	pit	NOUN
abrj-207	71	8	)	)	PUNCT
abrj-207	71	9	pit	pit	NOUN
abrj-207	71	10	is	be	AUX
abrj-207	71	11	a	a	DET
abrj-207	71	12	tax	tax	NOUN
abrj-207	71	13	levied	levy	VERB
abrj-207	71	14	on	on	ADP
abrj-207	71	15	individual	individual	ADJ
abrj-207	71	16	taxpayer	taxpayer	NOUN
abrj-207	71	17	’s	’s	PART
abrj-207	71	18	incomes	income	NOUN
abrj-207	71	19	.	.	PUNCT
abrj-207	72	1	in	in	ADP
abrj-207	72	2	nigeria	nigeria	PROPN
abrj-207	72	3	,	,	PUNCT
abrj-207	72	4	pit	pit	NOUN
abrj-207	72	5	is	be	AUX
abrj-207	72	6	regulated	regulate	VERB
abrj-207	72	7	by	by	ADP
abrj-207	72	8	income	income	NOUN
abrj-207	72	9	tax	tax	NOUN
abrj-207	72	10	management	management	PROPN
abrj-207	72	11	act	act	NOUN
abrj-207	72	12	(	(	PUNCT
abrj-207	72	13	itma	itma	ADJ
abrj-207	72	14	)	)	PUNCT
abrj-207	72	15	1961	1961	NUM
abrj-207	72	16	,	,	PUNCT
abrj-207	72	17	also	also	ADV
abrj-207	72	18	known	know	VERB
abrj-207	72	19	as	as	ADP
abrj-207	72	20	pit	pit	NOUN
abrj-207	72	21	decree	decree	NOUN
abrj-207	72	22	(	(	PUNCT
abrj-207	72	23	pitd	pitd	NOUN
abrj-207	72	24	)	)	PUNCT
abrj-207	72	25	104	104	NUM
abrj-207	72	26	of	of	ADP
abrj-207	72	27	1993	1993	NUM
abrj-207	72	28	.	.	PUNCT
abrj-207	73	1	this	this	PRON
abrj-207	73	2	was	be	AUX
abrj-207	73	3	amended	amend	VERB
abrj-207	73	4	in	in	ADP
abrj-207	73	5	2004	2004	NUM
abrj-207	73	6	and	and	CCONJ
abrj-207	73	7	known	know	VERB
abrj-207	73	8	as	as	ADP
abrj-207	73	9	cap	cap	NOUN
abrj-207	73	10	p8	p8	PROPN
abrj-207	73	11	lfn	lfn	PROPN
abrj-207	73	12	pit	pit	PROPN
abrj-207	73	13	act	act	PROPN
abrj-207	73	14	2004	2004	NUM
abrj-207	73	15	.	.	PUNCT
abrj-207	74	1	furthermore	furthermore	ADV
abrj-207	74	2	,	,	PUNCT
abrj-207	74	3	in	in	ADP
abrj-207	74	4	june	june	PROPN
abrj-207	74	5	2011	2011	NUM
abrj-207	74	6	,	,	PUNCT
abrj-207	74	7	it	it	PRON
abrj-207	74	8	was	be	AUX
abrj-207	74	9	reviewed	review	VERB
abrj-207	74	10	and	and	CCONJ
abrj-207	74	11	known	know	VERB
abrj-207	74	12	as	as	ADP
abrj-207	74	13	pit	pit	NOUN
abrj-207	74	14	(	(	PUNCT
abrj-207	74	15	amendment	amendment	PROPN
abrj-207	74	16	act	act	PROPN
abrj-207	74	17	2011	2011	NUM
abrj-207	74	18	)	)	PUNCT
abrj-207	74	19	cap	cap	NOUN
abrj-207	74	20	p8	p8	PROPN
abrj-207	74	21	lfn	lfn	PROPN
abrj-207	74	22	,	,	PUNCT
abrj-207	74	23	this	this	PRON
abrj-207	74	24	becomes	become	VERB
abrj-207	74	25	operational	operational	ADJ
abrj-207	74	26	from	from	ADP
abrj-207	74	27	14th	14th	ADJ
abrj-207	74	28	june	june	PROPN
abrj-207	74	29	2011	2011	NUM
abrj-207	74	30	and	and	CCONJ
abrj-207	74	31	was	be	AUX
abrj-207	74	32	gazette	gazette	NOUN
abrj-207	74	33	on	on	ADP
abrj-207	74	34	31st	31st	PROPN
abrj-207	74	35	january	january	PROPN
abrj-207	74	36	,	,	PUNCT
abrj-207	74	37	2012	2012	NUM
abrj-207	74	38	.	.	PUNCT
abrj-207	75	1	the	the	DET
abrj-207	75	2	law	law	NOUN
abrj-207	75	3	gives	give	VERB
abrj-207	75	4	the	the	DET
abrj-207	75	5	administrative	administrative	ADJ
abrj-207	75	6	process	process	NOUN
abrj-207	75	7	and	and	CCONJ
abrj-207	75	8	power	power	NOUN
abrj-207	75	9	to	to	PART
abrj-207	75	10	assess	assess	VERB
abrj-207	75	11	and	and	CCONJ
abrj-207	75	12	collect	collect	VERB
abrj-207	75	13	taxes	taxis	NOUN
abrj-207	75	14	from	from	ADP
abrj-207	75	15	individuals	individual	NOUN
abrj-207	75	16	,	,	PUNCT
abrj-207	75	17	executors	executor	NOUN
abrj-207	75	18	,	,	PUNCT
abrj-207	75	19	trustees	trustee	NOUN
abrj-207	75	20	,	,	PUNCT
abrj-207	75	21	and	and	CCONJ
abrj-207	75	22	partners	partner	NOUN
abrj-207	75	23	resident	resident	NOUN
abrj-207	75	24	in	in	ADP
abrj-207	75	25	the	the	DET
abrj-207	75	26	state	state	NOUN
abrj-207	75	27	.	.	PUNCT
abrj-207	76	1	it	it	PRON
abrj-207	76	2	is	be	AUX
abrj-207	76	3	a	a	DET
abrj-207	76	4	form	form	NOUN
abrj-207	76	5	of	of	ADP
abrj-207	76	6	tax	tax	NOUN
abrj-207	76	7	revenue	revenue	NOUN
abrj-207	76	8	collected	collect	VERB
abrj-207	76	9	by	by	ADP
abrj-207	76	10	state	state	NOUN
abrj-207	76	11	governments	government	NOUN
abrj-207	76	12	through	through	ADP
abrj-207	76	13	the	the	DET
abrj-207	76	14	sbirs	sbir	NOUN
abrj-207	76	15	from	from	ADP
abrj-207	76	16	individual	individual	ADJ
abrj-207	76	17	taxpayers	taxpayer	NOUN
abrj-207	76	18	’	’	PART
abrj-207	76	19	resident	resident	NOUN
abrj-207	76	20	in	in	ADP
abrj-207	76	21	the	the	DET
abrj-207	76	22	state	state	NOUN
abrj-207	76	23	while	while	SCONJ
abrj-207	76	24	other	other	ADJ
abrj-207	76	25	individual	individual	ADJ
abrj-207	76	26	taxpayers	taxpayer	NOUN
abrj-207	76	27	like	like	ADP
abrj-207	76	28	members	member	NOUN
abrj-207	76	29	of	of	ADP
abrj-207	76	30	nigeria	nigeria	PROPN
abrj-207	76	31	polices	police	NOUN
abrj-207	76	32	,	,	PUNCT
abrj-207	76	33	armed	armed	ADJ
abrj-207	76	34	forces	force	NOUN
abrj-207	76	35	,	,	PUNCT
abrj-207	76	36	external	external	ADJ
abrj-207	76	37	affairs	affair	NOUN
abrj-207	76	38	,	,	PUNCT
abrj-207	76	39	federal	federal	ADJ
abrj-207	76	40	capital	capital	NOUN
abrj-207	76	41	territory	territory	NOUN
abrj-207	76	42	residents	resident	NOUN
abrj-207	76	43	,	,	PUNCT
abrj-207	76	44	and	and	CCONJ
abrj-207	76	45	non	non	NOUN
abrj-207	76	46	-	-	NOUN
abrj-207	76	47	residents	resident	NOUN
abrj-207	76	48	pay	pay	VERB
abrj-207	76	49	pit	pit	NOUN
abrj-207	76	50	through	through	ADP
abrj-207	76	51	federal	federal	PROPN
abrj-207	76	52	inland	inland	ADJ
abrj-207	76	53	revenue	revenue	NOUN
abrj-207	76	54	service	service	NOUN
abrj-207	76	55	to	to	ADP
abrj-207	76	56	the	the	DET
abrj-207	76	57	federal	federal	ADJ
abrj-207	76	58	government	government	NOUN
abrj-207	76	59	.	.	PUNCT
abrj-207	77	1	pit	pit	NOUN
abrj-207	77	2	is	be	AUX
abrj-207	77	3	levied	levy	VERB
abrj-207	77	4	on	on	ADP
abrj-207	77	5	individual	individual	ADJ
abrj-207	77	6	personal	personal	ADJ
abrj-207	77	7	incomes	income	NOUN
abrj-207	77	8	likes	like	VERB
abrj-207	77	9	wages	wage	NOUN
abrj-207	77	10	and	and	CCONJ
abrj-207	77	11	salaries	salary	NOUN
abrj-207	77	12	,	,	PUNCT
abrj-207	77	13	dividends	dividend	NOUN
abrj-207	77	14	,	,	PUNCT
abrj-207	77	15	director	director	NOUN
abrj-207	77	16	fees	fee	NOUN
abrj-207	77	17	,	,	PUNCT
abrj-207	77	18	royalties	royalty	NOUN
abrj-207	77	19	,	,	PUNCT
abrj-207	77	20	income	income	NOUN
abrj-207	77	21	generating	generating	NOUN
abrj-207	77	22	activities	activity	NOUN
abrj-207	77	23	,	,	PUNCT
abrj-207	77	24	and	and	CCONJ
abrj-207	77	25	rental	rental	ADJ
abrj-207	77	26	incomes	income	NOUN
abrj-207	77	27	.	.	PUNCT
abrj-207	78	1	it	it	PRON
abrj-207	78	2	is	be	AUX
abrj-207	78	3	based	base	VERB
abrj-207	78	4	on	on	ADP
abrj-207	78	5	residency	residency	NOUN
abrj-207	78	6	rules	rule	NOUN
abrj-207	78	7	,	,	PUNCT
abrj-207	78	8	and	and	CCONJ
abrj-207	78	9	payable	payable	ADJ
abrj-207	78	10	by	by	ADP
abrj-207	78	11	individual	individual	ADJ
abrj-207	78	12	employees	employee	NOUN
abrj-207	78	13	or	or	CCONJ
abrj-207	78	14	workers	worker	NOUN
abrj-207	78	15	in	in	ADP
abrj-207	78	16	the	the	DET
abrj-207	78	17	formal	formal	ADJ
abrj-207	78	18	sector	sector	NOUN
abrj-207	78	19	,	,	PUNCT
abrj-207	78	20	and	and	CCONJ
abrj-207	78	21	self	self	NOUN
abrj-207	78	22	-	-	PUNCT
abrj-207	78	23	employed	employ	VERB
abrj-207	78	24	or	or	CCONJ
abrj-207	78	25	entrepreneur	entrepreneur	NOUN
abrj-207	78	26	in	in	ADP
abrj-207	78	27	the	the	DET
abrj-207	78	28	informal	informal	ADJ
abrj-207	78	29	sector	sector	NOUN
abrj-207	78	30	.	.	PUNCT
abrj-207	79	1	employees	employee	NOUN
abrj-207	79	2	pay	pay	VERB
abrj-207	79	3	pit	pit	NOUN
abrj-207	79	4	through	through	ADP
abrj-207	79	5	paye	paye	NOUN
abrj-207	79	6	system	system	NOUN
abrj-207	79	7	;	;	PUNCT
abrj-207	79	8	this	this	PRON
abrj-207	79	9	involves	involve	VERB
abrj-207	79	10	withholding	withholding	NOUN
abrj-207	79	11	method	method	NOUN
abrj-207	79	12	or	or	CCONJ
abrj-207	79	13	by	by	ADP
abrj-207	79	14	monthly	monthly	ADJ
abrj-207	79	15	deduction	deduction	NOUN
abrj-207	79	16	at	at	ADP
abrj-207	79	17	source	source	NOUN
abrj-207	79	18	from	from	ADP
abrj-207	79	19	workers	worker	NOUN
abrj-207	79	20	’	’	PART
abrj-207	79	21	salaries	salary	NOUN
abrj-207	79	22	and	and	CCONJ
abrj-207	79	23	wages	wage	NOUN
abrj-207	79	24	by	by	ADP
abrj-207	79	25	employer	employer	NOUN
abrj-207	79	26	and	and	CCONJ
abrj-207	79	27	remitted	remit	VERB
abrj-207	79	28	to	to	ADP
abrj-207	79	29	the	the	DET
abrj-207	79	30	relevant	relevant	ADJ
abrj-207	79	31	tax	tax	NOUN
abrj-207	79	32	authority	authority	NOUN
abrj-207	79	33	.	.	PUNCT
abrj-207	80	1	pit	pit	NOUN
abrj-207	80	2	is	be	AUX
abrj-207	80	3	a	a	DET
abrj-207	80	4	form	form	NOUN
abrj-207	80	5	of	of	ADP
abrj-207	80	6	progressive	progressive	ADJ
abrj-207	80	7	taxation	taxation	NOUN
abrj-207	80	8	,	,	PUNCT
abrj-207	80	9	the	the	PRON
abrj-207	80	10	higher	high	ADJ
abrj-207	80	11	the	the	DET
abrj-207	80	12	wages	wage	NOUN
abrj-207	80	13	and	and	CCONJ
abrj-207	80	14	salaries	salary	NOUN
abrj-207	80	15	,	,	PUNCT
abrj-207	80	16	the	the	DET
abrj-207	80	17	higher	high	ADJ
abrj-207	80	18	pit	pit	NOUN
abrj-207	80	19	and	and	CCONJ
abrj-207	80	20	vice	vice	NOUN
abrj-207	80	21	versa	versa	ADV
abrj-207	80	22	.	.	PUNCT
abrj-207	81	1	alternatively	alternatively	ADV
abrj-207	81	2	,	,	PUNCT
abrj-207	81	3	da	da	PROPN
abrj-207	81	4	is	be	AUX
abrj-207	81	5	assessed	assess	VERB
abrj-207	81	6	and	and	CCONJ
abrj-207	81	7	chargeable	chargeable	ADJ
abrj-207	81	8	on	on	ADP
abrj-207	81	9	self	self	NOUN
abrj-207	81	10	-	-	PUNCT
abrj-207	81	11	employed	employ	VERB
abrj-207	81	12	or	or	CCONJ
abrj-207	81	13	entrepreneur	entrepreneur	NOUN
abrj-207	81	14	in	in	ADP
abrj-207	81	15	the	the	DET
abrj-207	81	16	informal	informal	ADJ
abrj-207	81	17	sector	sector	NOUN
abrj-207	81	18	but	but	CCONJ
abrj-207	81	19	its	its	PRON
abrj-207	81	20	collection	collection	NOUN
abrj-207	81	21	is	be	AUX
abrj-207	81	22	characterized	characterize	VERB
abrj-207	81	23	with	with	ADP
abrj-207	81	24	problems	problem	NOUN
abrj-207	81	25	likes	like	VERB
abrj-207	81	26	corruption	corruption	NOUN
abrj-207	81	27	,	,	PUNCT
abrj-207	82	1	incomplete	incomplete	ADJ
abrj-207	82	2	records	record	NOUN
abrj-207	82	3	keeping	keeping	NOUN
abrj-207	82	4	,	,	PUNCT
abrj-207	82	5	ineffective	ineffective	ADJ
abrj-207	82	6	monitoring	monitoring	NOUN
abrj-207	82	7	,	,	PUNCT
abrj-207	82	8	and	and	CCONJ
abrj-207	82	9	high	high	ADJ
abrj-207	82	10	rate	rate	NOUN
abrj-207	82	11	of	of	ADP
abrj-207	82	12	tax	tax	NOUN
abrj-207	82	13	noncompliance	noncompliance	NOUN
abrj-207	82	14	.	.	PUNCT
abrj-207	83	1	2.1.3	2.1.3	NUM
abrj-207	83	2	.	.	PUNCT
abrj-207	83	3	taxpayers	taxpayer	NOUN
abrj-207	83	4	’	’	PART
abrj-207	83	5	demographic	demographic	ADJ
abrj-207	83	6	factors	factor	NOUN
abrj-207	83	7	demographic	demographic	ADJ
abrj-207	83	8	factors	factor	NOUN
abrj-207	83	9	also	also	ADV
abrj-207	83	10	known	know	VERB
abrj-207	83	11	as	as	ADP
abrj-207	83	12	socio	socio	NOUN
abrj-207	83	13	-	-	PUNCT
abrj-207	83	14	economic	economic	ADJ
abrj-207	83	15	factors	factor	NOUN
abrj-207	83	16	is	be	AUX
abrj-207	83	17	used	use	VERB
abrj-207	83	18	to	to	PART
abrj-207	83	19	define	define	VERB
abrj-207	83	20	population	population	NOUN
abrj-207	83	21	.	.	PUNCT
abrj-207	84	1	the	the	DET
abrj-207	84	2	demographic	demographic	ADJ
abrj-207	84	3	factors	factor	NOUN
abrj-207	84	4	in	in	ADP
abrj-207	84	5	fischer	fischer	PROPN
abrj-207	84	6	et	et	PROPN
abrj-207	84	7	al	al	PROPN
abrj-207	84	8	.	.	PROPN
abrj-207	84	9	,	,	PUNCT
abrj-207	84	10	(	(	PUNCT
abrj-207	84	11	1992	1992	NUM
abrj-207	84	12	)	)	PUNCT
abrj-207	84	13	model	model	NOUN
abrj-207	84	14	of	of	ADP
abrj-207	84	15	tax	tax	NOUN
abrj-207	84	16	compliance	compliance	NOUN
abrj-207	84	17	includes	include	VERB
abrj-207	84	18	gender	gender	NOUN
abrj-207	84	19	,	,	PUNCT
abrj-207	84	20	age	age	NOUN
abrj-207	84	21	,	,	PUNCT
abrj-207	84	22	educational	educational	ADJ
abrj-207	84	23	level	level	NOUN
abrj-207	84	24	,	,	PUNCT
abrj-207	84	25	income	income	NOUN
abrj-207	84	26	level	level	NOUN
abrj-207	84	27	,	,	PUNCT
abrj-207	84	28	religious	religious	ADJ
abrj-207	84	29	and	and	CCONJ
abrj-207	84	30	employment	employment	NOUN
abrj-207	84	31	status	status	NOUN
abrj-207	84	32	.	.	PUNCT
abrj-207	85	1	but	but	CCONJ
abrj-207	85	2	the	the	DET
abrj-207	85	3	study	study	NOUN
abrj-207	85	4	only	only	ADV
abrj-207	85	5	considers	consider	VERB
abrj-207	85	6	four	four	NUM
abrj-207	85	7	of	of	ADP
abrj-207	85	8	these	these	DET
abrj-207	85	9	factors	factor	NOUN
abrj-207	85	10	.	.	PUNCT
abrj-207	86	1	these	these	PRON
abrj-207	86	2	are	be	AUX
abrj-207	86	3	gender	gender	NOUN
abrj-207	86	4	,	,	PUNCT
abrj-207	86	5	age	age	NOUN
abrj-207	86	6	,	,	PUNCT
abrj-207	86	7	educational	educational	ADJ
abrj-207	86	8	level	level	NOUN
abrj-207	86	9	,	,	PUNCT
abrj-207	86	10	and	and	CCONJ
abrj-207	86	11	employment	employment	NOUN
abrj-207	86	12	status	status	NOUN
abrj-207	86	13	.	.	PUNCT
abrj-207	87	1	asian	asian	ADJ
abrj-207	87	2	business	business	PROPN
abrj-207	87	3	research	research	NOUN
abrj-207	87	4	journal	journal	NOUN
abrj-207	87	5	,	,	PUNCT
abrj-207	87	6	2024	2024	NUM
abrj-207	87	7	,	,	PUNCT
abrj-207	87	8	9	9	NUM
abrj-207	87	9	:	:	SYM
abrj-207	87	10	97	97	NUM
abrj-207	87	11	-	-	SYM
abrj-207	87	12	104	104	NUM
abrj-207	87	13	99	99	NUM
abrj-207	88	1	©	©	ADP
abrj-207	88	2	2024	2024	NUM
abrj-207	88	3	by	by	ADP
abrj-207	88	4	the	the	DET
abrj-207	88	5	authors	author	NOUN
abrj-207	88	6	;	;	PUNCT
abrj-207	88	7	licensee	licensee	NOUN
abrj-207	88	8	eastern	eastern	ADJ
abrj-207	88	9	centre	centre	NOUN
abrj-207	88	10	of	of	ADP
abrj-207	88	11	science	science	NOUN
abrj-207	88	12	and	and	CCONJ
abrj-207	88	13	education	education	NOUN
abrj-207	88	14	,	,	PUNCT
abrj-207	88	15	usa	usa	PROPN
abrj-207	88	16	gender	gender	NOUN
abrj-207	88	17	:	:	PUNCT
abrj-207	88	18	gender	gender	NOUN
abrj-207	88	19	is	be	AUX
abrj-207	88	20	a	a	DET
abrj-207	88	21	psychological	psychological	ADJ
abrj-207	88	22	factor	factor	NOUN
abrj-207	88	23	which	which	DET
abrj-207	88	24	influence	influence	NOUN
abrj-207	88	25	taxpayers	taxpayer	NOUN
abrj-207	88	26	’	’	PART
abrj-207	88	27	attitude	attitude	NOUN
abrj-207	88	28	on	on	ADP
abrj-207	88	29	either	either	CCONJ
abrj-207	88	30	to	to	PART
abrj-207	88	31	pay	pay	VERB
abrj-207	88	32	or	or	CCONJ
abrj-207	88	33	not	not	PART
abrj-207	88	34	to	to	PART
abrj-207	88	35	pay	pay	VERB
abrj-207	88	36	tax	tax	NOUN
abrj-207	88	37	.	.	PUNCT
abrj-207	89	1	it	it	PRON
abrj-207	89	2	is	be	AUX
abrj-207	89	3	the	the	DET
abrj-207	89	4	value	value	NOUN
abrj-207	89	5	and	and	CCONJ
abrj-207	89	6	behavioral	behavioral	ADJ
abrj-207	89	7	differences	difference	NOUN
abrj-207	89	8	between	between	ADP
abrj-207	89	9	males	male	NOUN
abrj-207	89	10	and	and	CCONJ
abrj-207	89	11	females	female	NOUN
abrj-207	89	12	.	.	PUNCT
abrj-207	90	1	previous	previous	ADJ
abrj-207	90	2	studies	study	NOUN
abrj-207	90	3	on	on	ADP
abrj-207	90	4	gender	gender	NOUN
abrj-207	90	5	behaviour	behaviour	NOUN
abrj-207	90	6	on	on	ADP
abrj-207	90	7	risk	risk	NOUN
abrj-207	90	8	and	and	CCONJ
abrj-207	90	9	ethical	ethical	ADJ
abrj-207	90	10	attitude	attitude	NOUN
abrj-207	90	11	has	have	AUX
abrj-207	90	12	shown	show	VERB
abrj-207	90	13	divergence	divergence	NOUN
abrj-207	90	14	outcome	outcome	NOUN
abrj-207	90	15	in	in	ADP
abrj-207	90	16	male	male	ADJ
abrj-207	90	17	and	and	CCONJ
abrj-207	90	18	female	female	ADJ
abrj-207	90	19	behaviour	behaviour	NOUN
abrj-207	90	20	.	.	PUNCT
abrj-207	91	1	some	some	PRON
abrj-207	91	2	of	of	ADP
abrj-207	91	3	the	the	DET
abrj-207	91	4	outcomes	outcome	NOUN
abrj-207	91	5	revealed	reveal	VERB
abrj-207	91	6	that	that	SCONJ
abrj-207	91	7	males	male	NOUN
abrj-207	91	8	engaged	engage	VERB
abrj-207	91	9	more	more	ADV
abrj-207	91	10	on	on	ADP
abrj-207	91	11	unethical	unethical	ADJ
abrj-207	91	12	behaviour	behaviour	NOUN
abrj-207	91	13	and	and	CCONJ
abrj-207	91	14	take	take	VERB
abrj-207	91	15	risk	risk	NOUN
abrj-207	91	16	than	than	ADP
abrj-207	91	17	females	female	NOUN
abrj-207	91	18	,	,	PUNCT
abrj-207	91	19	while	while	SCONJ
abrj-207	91	20	females	female	NOUN
abrj-207	91	21	are	be	AUX
abrj-207	91	22	risk	risk	NOUN
abrj-207	91	23	adverse	adverse	ADJ
abrj-207	91	24	,	,	PUNCT
abrj-207	91	25	honest	honest	ADJ
abrj-207	91	26	,	,	PUNCT
abrj-207	91	27	obedient	obedient	ADJ
abrj-207	91	28	and	and	CCONJ
abrj-207	91	29	avoid	avoid	VERB
abrj-207	91	30	long	long	ADJ
abrj-207	91	31	term	term	NOUN
abrj-207	91	32	risk	risk	NOUN
abrj-207	91	33	in	in	ADP
abrj-207	91	34	decision	decision	NOUN
abrj-207	91	35	making	making	NOUN
abrj-207	91	36	(	(	PUNCT
abrj-207	91	37	abung	abung	PROPN
abrj-207	91	38	&	&	CCONJ
abrj-207	91	39	damayanti	damayanti	PROPN
abrj-207	91	40	,	,	PUNCT
abrj-207	91	41	2023	2023	NUM
abrj-207	91	42	;	;	PUNCT
abrj-207	91	43	bernasek	bernasek	PROPN
abrj-207	91	44	&	&	CCONJ
abrj-207	91	45	shwift	shwift	PROPN
abrj-207	91	46	,	,	PUNCT
abrj-207	91	47	2001	2001	NUM
abrj-207	91	48	;	;	PUNCT
abrj-207	91	49	dewanta	dewanta	PROPN
abrj-207	91	50	&	&	CCONJ
abrj-207	91	51	machmuddah	machmuddah	PROPN
abrj-207	91	52	,	,	PUNCT
abrj-207	91	53	2019	2019	NUM
abrj-207	91	54	;	;	PUNCT
abrj-207	91	55	kastlunger	kastlunger	NOUN
abrj-207	91	56	et	et	PROPN
abrj-207	91	57	al	al	PROPN
abrj-207	91	58	.	.	PROPN
abrj-207	91	59	,	,	PUNCT
abrj-207	91	60	2010	2010	NUM
abrj-207	91	61	;	;	PUNCT
abrj-207	91	62	muharremi	muharremi	PROPN
abrj-207	91	63	et	et	PROPN
abrj-207	91	64	al	al	PROPN
abrj-207	91	65	.	.	PROPN
abrj-207	91	66	,	,	PUNCT
abrj-207	91	67	2022	2022	NUM
abrj-207	91	68	;	;	PUNCT
abrj-207	91	69	syarbin	syarbin	NOUN
abrj-207	91	70	,	,	PUNCT
abrj-207	91	71	restiatiun	restiatiun	ADJ
abrj-207	91	72	&	&	CCONJ
abrj-207	91	73	suratman	suratman	NOUN
abrj-207	91	74	,	,	PUNCT
abrj-207	91	75	2023	2023	NUM
abrj-207	91	76	)	)	PUNCT
abrj-207	91	77	.	.	PUNCT
abrj-207	92	1	hence	hence	ADV
abrj-207	92	2	,	,	PUNCT
abrj-207	92	3	females	female	NOUN
abrj-207	92	4	are	be	AUX
abrj-207	92	5	reported	report	VERB
abrj-207	92	6	to	to	PART
abrj-207	92	7	be	be	AUX
abrj-207	92	8	motivated	motivate	VERB
abrj-207	92	9	to	to	PART
abrj-207	92	10	pay	pay	VERB
abrj-207	92	11	tax	tax	NOUN
abrj-207	92	12	,	,	PUNCT
abrj-207	92	13	tax	tax	NOUN
abrj-207	92	14	compliant	compliant	NOUN
abrj-207	92	15	and	and	CCONJ
abrj-207	92	16	obedient	obedient	ADJ
abrj-207	92	17	to	to	PART
abrj-207	92	18	tax	tax	VERB
abrj-207	92	19	laws	law	NOUN
abrj-207	92	20	than	than	ADP
abrj-207	92	21	males	male	NOUN
abrj-207	92	22	(	(	PUNCT
abrj-207	92	23	aladejobi	aladejobi	NOUN
abrj-207	92	24	,	,	PUNCT
abrj-207	92	25	2019	2019	NUM
abrj-207	92	26	;	;	PUNCT
abrj-207	92	27	d’attoma	d’attoma	PROPN
abrj-207	92	28	,	,	PUNCT
abrj-207	92	29	volintiru	volintiru	PROPN
abrj-207	92	30	&	&	CCONJ
abrj-207	92	31	steino	steino	PROPN
abrj-207	92	32	,	,	PUNCT
abrj-207	92	33	2017	2017	NUM
abrj-207	92	34	)	)	PUNCT
abrj-207	92	35	.	.	PUNCT
abrj-207	93	1	however	however	ADV
abrj-207	93	2	,	,	PUNCT
abrj-207	93	3	afif	afif	PROPN
abrj-207	93	4	and	and	CCONJ
abrj-207	93	5	setiawan	setiawan	PROPN
abrj-207	93	6	(	(	PUNCT
abrj-207	93	7	2019	2019	NUM
abrj-207	93	8	)	)	PUNCT
abrj-207	93	9	;	;	PUNCT
abrj-207	93	10	ekpo	ekpo	NOUN
abrj-207	93	11	and	and	CCONJ
abrj-207	93	12	beredugo	beredugo	PROPN
abrj-207	93	13	(	(	PUNCT
abrj-207	93	14	2023	2023	NUM
abrj-207	93	15	)	)	PUNCT
abrj-207	93	16	reported	report	VERB
abrj-207	93	17	that	that	SCONJ
abrj-207	93	18	gender	gender	NOUN
abrj-207	93	19	has	have	VERB
abrj-207	93	20	no	no	DET
abrj-207	93	21	effect	effect	NOUN
abrj-207	93	22	on	on	ADP
abrj-207	93	23	taxpayer	taxpayer	NOUN
abrj-207	93	24	’s	’s	PART
abrj-207	93	25	tax	tax	NOUN
abrj-207	93	26	compliance	compliance	NOUN
abrj-207	93	27	behaviour	behaviour	NOUN
abrj-207	93	28	.	.	PUNCT
abrj-207	94	1	furthermore	furthermore	ADV
abrj-207	94	2	,	,	PUNCT
abrj-207	94	3	the	the	DET
abrj-207	94	4	basic	basic	ADJ
abrj-207	94	5	reason	reason	NOUN
abrj-207	94	6	for	for	ADP
abrj-207	94	7	behavioral	behavioral	ADJ
abrj-207	94	8	differences	difference	NOUN
abrj-207	94	9	between	between	ADP
abrj-207	94	10	the	the	DET
abrj-207	94	11	male	male	ADJ
abrj-207	94	12	and	and	CCONJ
abrj-207	94	13	female	female	ADJ
abrj-207	94	14	individual	individual	NOUN
abrj-207	94	15	is	be	AUX
abrj-207	94	16	the	the	DET
abrj-207	94	17	various	various	ADJ
abrj-207	94	18	factors	factor	NOUN
abrj-207	94	19	highlighted	highlight	VERB
abrj-207	94	20	in	in	ADP
abrj-207	94	21	the	the	DET
abrj-207	94	22	biological	biological	ADJ
abrj-207	94	23	and	and	CCONJ
abrj-207	94	24	socio	socio	NOUN
abrj-207	94	25	-	-	PUNCT
abrj-207	94	26	psychological	psychological	ADJ
abrj-207	94	27	theories	theory	NOUN
abrj-207	94	28	.	.	PUNCT
abrj-207	95	1	the	the	DET
abrj-207	95	2	biological	biological	ADJ
abrj-207	95	3	theorist	theorist	NOUN
abrj-207	95	4	sees	see	VERB
abrj-207	95	5	the	the	DET
abrj-207	95	6	sex	sex	NOUN
abrj-207	95	7	hormone	hormone	NOUN
abrj-207	95	8	and	and	CCONJ
abrj-207	95	9	gene	gene	NOUN
abrj-207	95	10	differences	difference	NOUN
abrj-207	95	11	as	as	ADP
abrj-207	95	12	factor	factor	NOUN
abrj-207	95	13	responsible	responsible	ADJ
abrj-207	95	14	for	for	ADP
abrj-207	95	15	risk	risk	NOUN
abrj-207	95	16	behaviour	behaviour	NOUN
abrj-207	95	17	between	between	ADP
abrj-207	95	18	the	the	DET
abrj-207	95	19	males	male	NOUN
abrj-207	95	20	and	and	CCONJ
abrj-207	95	21	females	female	NOUN
abrj-207	95	22	.	.	PUNCT
abrj-207	96	1	the	the	DET
abrj-207	96	2	social	social	ADJ
abrj-207	96	3	psychological	psychological	ADJ
abrj-207	96	4	theorist	theorist	NOUN
abrj-207	96	5	attributes	attribute	VERB
abrj-207	96	6	the	the	DET
abrj-207	96	7	sex	sex	NOUN
abrj-207	96	8	specific	specific	ADJ
abrj-207	96	9	role	role	NOUN
abrj-207	96	10	in	in	ADP
abrj-207	96	11	terms	term	NOUN
abrj-207	96	12	of	of	ADP
abrj-207	96	13	level	level	NOUN
abrj-207	96	14	of	of	ADP
abrj-207	96	15	socialization	socialization	NOUN
abrj-207	96	16	to	to	ADP
abrj-207	96	17	gender	gender	NOUN
abrj-207	96	18	differences	difference	NOUN
abrj-207	96	19	in	in	ADP
abrj-207	96	20	behaviour	behaviour	NOUN
abrj-207	96	21	.	.	PUNCT
abrj-207	97	1	these	these	DET
abrj-207	97	2	behavioral	behavioral	ADJ
abrj-207	97	3	characteristics	characteristic	NOUN
abrj-207	97	4	have	have	VERB
abrj-207	97	5	impact	impact	NOUN
abrj-207	97	6	on	on	ADP
abrj-207	97	7	the	the	DET
abrj-207	97	8	tax	tax	NOUN
abrj-207	97	9	compliance	compliance	NOUN
abrj-207	97	10	behaviour	behaviour	NOUN
abrj-207	97	11	of	of	ADP
abrj-207	97	12	males	male	NOUN
abrj-207	97	13	and	and	CCONJ
abrj-207	97	14	females	female	NOUN
abrj-207	97	15	on	on	ADP
abrj-207	97	16	either	either	CCONJ
abrj-207	97	17	to	to	PART
abrj-207	97	18	pay	pay	VERB
abrj-207	97	19	or	or	CCONJ
abrj-207	97	20	not	not	PART
abrj-207	97	21	to	to	PART
abrj-207	97	22	pay	pay	VERB
abrj-207	97	23	tax	tax	NOUN
abrj-207	97	24	(	(	PUNCT
abrj-207	97	25	alabede	alabede	PROPN
abrj-207	97	26	,	,	PUNCT
abrj-207	97	27	2014	2014	NUM
abrj-207	97	28	;	;	PUNCT
abrj-207	97	29	meier	meier	PROPN
abrj-207	97	30	-	-	PUNCT
abrj-207	97	31	pesti	pesti	PROPN
abrj-207	97	32	&	&	CCONJ
abrj-207	97	33	penz	penz	PROPN
abrj-207	97	34	,	,	PUNCT
abrj-207	97	35	2008	2008	NUM
abrj-207	97	36	)	)	PUNCT
abrj-207	97	37	.	.	PUNCT
abrj-207	98	1	age	age	NOUN
abrj-207	98	2	:	:	PUNCT
abrj-207	98	3	the	the	DET
abrj-207	98	4	age	age	NOUN
abrj-207	98	5	bracket	bracket	NOUN
abrj-207	98	6	of	of	ADP
abrj-207	98	7	the	the	DET
abrj-207	98	8	citizen	citizen	NOUN
abrj-207	98	9	is	be	AUX
abrj-207	98	10	also	also	ADV
abrj-207	98	11	a	a	DET
abrj-207	98	12	factor	factor	NOUN
abrj-207	98	13	to	to	AUX
abrj-207	98	14	tax	tax	NOUN
abrj-207	98	15	compliance	compliance	NOUN
abrj-207	98	16	.	.	PUNCT
abrj-207	99	1	according	accord	VERB
abrj-207	99	2	to	to	ADP
abrj-207	99	3	tittle	tittle	PROPN
abrj-207	99	4	(	(	PUNCT
abrj-207	99	5	1980	1980	NUM
abrj-207	99	6	)	)	PUNCT
abrj-207	99	7	,	,	PUNCT
abrj-207	99	8	young	young	ADJ
abrj-207	99	9	individuals	individual	NOUN
abrj-207	99	10	are	be	AUX
abrj-207	99	11	risk	risk	NOUN
abrj-207	99	12	takers	taker	NOUN
abrj-207	99	13	,	,	PUNCT
abrj-207	99	14	crime	crime	NOUN
abrj-207	99	15	prone	prone	ADJ
abrj-207	99	16	and	and	CCONJ
abrj-207	99	17	less	less	ADV
abrj-207	99	18	sensitive	sensitive	ADJ
abrj-207	99	19	to	to	ADP
abrj-207	99	20	sanction	sanction	NOUN
abrj-207	99	21	and	and	CCONJ
abrj-207	99	22	punishments	punishment	NOUN
abrj-207	99	23	while	while	SCONJ
abrj-207	99	24	the	the	DET
abrj-207	99	25	older	old	ADJ
abrj-207	99	26	individuals	individual	NOUN
abrj-207	99	27	are	be	AUX
abrj-207	99	28	risk	risk	NOUN
abrj-207	99	29	averse	averse	ADJ
abrj-207	99	30	,	,	PUNCT
abrj-207	99	31	have	have	AUX
abrj-207	99	32	more	more	ADJ
abrj-207	99	33	wisdom	wisdom	NOUN
abrj-207	99	34	,	,	PUNCT
abrj-207	99	35	experience	experience	NOUN
abrj-207	99	36	and	and	CCONJ
abrj-207	99	37	knowledge	knowledge	NOUN
abrj-207	99	38	.	.	PUNCT
abrj-207	100	1	this	this	DET
abrj-207	100	2	clarification	clarification	NOUN
abrj-207	100	3	means	mean	VERB
abrj-207	100	4	that	that	SCONJ
abrj-207	100	5	the	the	DET
abrj-207	100	6	young	young	ADJ
abrj-207	100	7	individuals	individual	NOUN
abrj-207	100	8	are	be	AUX
abrj-207	100	9	likely	likely	ADJ
abrj-207	100	10	to	to	PART
abrj-207	100	11	be	be	AUX
abrj-207	100	12	tax	tax	NOUN
abrj-207	100	13	non	non	NOUN
abrj-207	100	14	-	-	NOUN
abrj-207	100	15	compliance	compliance	NOUN
abrj-207	100	16	than	than	ADP
abrj-207	100	17	the	the	DET
abrj-207	100	18	older	old	ADJ
abrj-207	100	19	tax	tax	NOUN
abrj-207	100	20	payers	payer	NOUN
abrj-207	100	21	.	.	PUNCT
abrj-207	101	1	however	however	ADV
abrj-207	101	2	,	,	PUNCT
abrj-207	101	3	findings	finding	NOUN
abrj-207	101	4	from	from	ADP
abrj-207	101	5	previous	previous	ADJ
abrj-207	101	6	research	research	NOUN
abrj-207	101	7	showed	show	VERB
abrj-207	101	8	a	a	DET
abrj-207	101	9	mixed	mixed	ADJ
abrj-207	101	10	reaction	reaction	NOUN
abrj-207	101	11	on	on	ADP
abrj-207	101	12	the	the	DET
abrj-207	101	13	influence	influence	NOUN
abrj-207	101	14	of	of	ADP
abrj-207	101	15	age	age	NOUN
abrj-207	101	16	on	on	ADP
abrj-207	101	17	tax	tax	NOUN
abrj-207	101	18	compliance	compliance	NOUN
abrj-207	101	19	behaviour	behaviour	NOUN
abrj-207	101	20	.	.	PUNCT
abrj-207	102	1	kumi	kumi	PROPN
abrj-207	102	2	et	et	PROPN
abrj-207	102	3	al	al	PROPN
abrj-207	102	4	.	.	PROPN
abrj-207	102	5	,	,	PUNCT
abrj-207	102	6	(	(	PUNCT
abrj-207	102	7	2023	2023	NUM
abrj-207	102	8	)	)	PUNCT
abrj-207	102	9	;	;	PUNCT
abrj-207	102	10	paleka	paleka	PROPN
abrj-207	102	11	et	et	PROPN
abrj-207	102	12	al	al	PROPN
abrj-207	102	13	.	.	PROPN
abrj-207	102	14	,	,	PUNCT
abrj-207	102	15	(	(	PUNCT
abrj-207	102	16	2023	2023	NUM
abrj-207	102	17	)	)	PUNCT
abrj-207	102	18	reported	report	VERB
abrj-207	102	19	that	that	SCONJ
abrj-207	102	20	a	a	DET
abrj-207	102	21	significant	significant	ADJ
abrj-207	102	22	relationship	relationship	NOUN
abrj-207	102	23	exists	exist	VERB
abrj-207	102	24	between	between	ADP
abrj-207	102	25	age	age	NOUN
abrj-207	102	26	and	and	CCONJ
abrj-207	102	27	tax	tax	NOUN
abrj-207	102	28	compliance	compliance	NOUN
abrj-207	102	29	while	while	SCONJ
abrj-207	102	30	afif	afif	PROPN
abrj-207	102	31	and	and	CCONJ
abrj-207	102	32	setiawan	setiawan	PROPN
abrj-207	102	33	(	(	PUNCT
abrj-207	102	34	2019	2019	NUM
abrj-207	102	35	)	)	PUNCT
abrj-207	102	36	;	;	PUNCT
abrj-207	102	37	ekpo	ekpo	NOUN
abrj-207	102	38	and	and	CCONJ
abrj-207	102	39	beredugo	beredugo	PROPN
abrj-207	102	40	(	(	PUNCT
abrj-207	102	41	2023	2023	NUM
abrj-207	102	42	)	)	PUNCT
abrj-207	102	43	;	;	PUNCT
abrj-207	102	44	nugroho	nugroho	NOUN
abrj-207	102	45	and	and	CCONJ
abrj-207	102	46	sulistyawati	sulistyawati	NOUN
abrj-207	102	47	(	(	PUNCT
abrj-207	102	48	2019	2019	NUM
abrj-207	102	49	)	)	PUNCT
abrj-207	102	50	concluded	conclude	VERB
abrj-207	102	51	that	that	SCONJ
abrj-207	102	52	age	age	NOUN
abrj-207	102	53	has	have	VERB
abrj-207	102	54	no	no	DET
abrj-207	102	55	significant	significant	ADJ
abrj-207	102	56	effect	effect	NOUN
abrj-207	102	57	on	on	ADP
abrj-207	102	58	tax	tax	NOUN
abrj-207	102	59	compliance	compliance	NOUN
abrj-207	102	60	.	.	PUNCT
abrj-207	103	1	educational	educational	ADJ
abrj-207	103	2	level	level	NOUN
abrj-207	103	3	:	:	PUNCT
abrj-207	103	4	education	education	NOUN
abrj-207	103	5	level	level	NOUN
abrj-207	103	6	is	be	AUX
abrj-207	103	7	another	another	DET
abrj-207	103	8	factor	factor	NOUN
abrj-207	103	9	that	that	PRON
abrj-207	103	10	influences	influence	VERB
abrj-207	103	11	tax	tax	NOUN
abrj-207	103	12	payers	payer	NOUN
abrj-207	103	13	’	’	PART
abrj-207	103	14	compliance	compliance	NOUN
abrj-207	103	15	behaviour	behaviour	NOUN
abrj-207	103	16	.	.	PUNCT
abrj-207	104	1	education	education	NOUN
abrj-207	104	2	can	can	AUX
abrj-207	104	3	be	be	AUX
abrj-207	104	4	classified	classify	VERB
abrj-207	104	5	into	into	ADP
abrj-207	104	6	two	two	NUM
abrj-207	104	7	:	:	PUNCT
abrj-207	104	8	formal	formal	ADJ
abrj-207	104	9	education	education	NOUN
abrj-207	104	10	in	in	ADP
abrj-207	104	11	terms	term	NOUN
abrj-207	104	12	of	of	ADP
abrj-207	104	13	secondary	secondary	ADJ
abrj-207	104	14	and	and	CCONJ
abrj-207	104	15	tertiary	tertiary	ADJ
abrj-207	104	16	qualifications	qualification	NOUN
abrj-207	104	17	,	,	PUNCT
abrj-207	104	18	and	and	CCONJ
abrj-207	104	19	tax	tax	NOUN
abrj-207	104	20	knowledge	knowledge	NOUN
abrj-207	104	21	or	or	CCONJ
abrj-207	104	22	the	the	DET
abrj-207	104	23	ability	ability	NOUN
abrj-207	104	24	to	to	PART
abrj-207	104	25	comprehend	comprehend	VERB
abrj-207	104	26	tax	tax	NOUN
abrj-207	104	27	laws	law	NOUN
abrj-207	104	28	for	for	ADP
abrj-207	104	29	complaints	complaint	NOUN
abrj-207	104	30	.	.	PUNCT
abrj-207	105	1	tax	tax	NOUN
abrj-207	105	2	laws	law	NOUN
abrj-207	105	3	are	be	AUX
abrj-207	105	4	complex	complex	ADJ
abrj-207	105	5	;	;	PUNCT
abrj-207	105	6	full	full	ADJ
abrj-207	105	7	of	of	ADP
abrj-207	105	8	technical	technical	ADJ
abrj-207	105	9	jargons	jargon	NOUN
abrj-207	105	10	and	and	CCONJ
abrj-207	105	11	abstract	abstract	ADJ
abrj-207	105	12	in	in	ADP
abrj-207	105	13	nature	nature	NOUN
abrj-207	105	14	;	;	PUNCT
abrj-207	105	15	therefore	therefore	ADV
abrj-207	105	16	,	,	PUNCT
abrj-207	105	17	better	well	ADJ
abrj-207	105	18	understanding	understanding	NOUN
abrj-207	105	19	of	of	ADP
abrj-207	105	20	the	the	DET
abrj-207	105	21	laws	law	NOUN
abrj-207	105	22	will	will	AUX
abrj-207	105	23	enhance	enhance	VERB
abrj-207	105	24	positive	positive	ADJ
abrj-207	105	25	tax	tax	NOUN
abrj-207	105	26	compliance	compliance	NOUN
abrj-207	105	27	(	(	PUNCT
abrj-207	105	28	alabede	alabede	PROPN
abrj-207	105	29	,	,	PUNCT
abrj-207	105	30	2014	2014	NUM
abrj-207	105	31	)	)	PUNCT
abrj-207	105	32	.	.	PUNCT
abrj-207	106	1	tax	tax	NOUN
abrj-207	106	2	payer	payer	NOUN
abrj-207	106	3	’s	’s	PART
abrj-207	106	4	educational	educational	ADJ
abrj-207	106	5	level	level	NOUN
abrj-207	106	6	is	be	AUX
abrj-207	106	7	all	all	ADV
abrj-207	106	8	about	about	ADP
abrj-207	106	9	knowledge	knowledge	NOUN
abrj-207	106	10	on	on	ADP
abrj-207	106	11	:	:	PUNCT
abrj-207	106	12	tax	tax	NOUN
abrj-207	106	13	process	process	NOUN
abrj-207	106	14	;	;	PUNCT
abrj-207	106	15	the	the	DET
abrj-207	106	16	basic	basic	ADJ
abrj-207	106	17	reason	reason	NOUN
abrj-207	106	18	for	for	ADP
abrj-207	106	19	tax	tax	NOUN
abrj-207	106	20	payment	payment	NOUN
abrj-207	106	21	;	;	PUNCT
abrj-207	106	22	and	and	CCONJ
abrj-207	106	23	the	the	DET
abrj-207	106	24	importance	importance	NOUN
abrj-207	106	25	or	or	CCONJ
abrj-207	106	26	role	role	NOUN
abrj-207	106	27	of	of	ADP
abrj-207	106	28	tax	tax	NOUN
abrj-207	106	29	to	to	ADP
abrj-207	106	30	the	the	DET
abrj-207	106	31	government	government	NOUN
abrj-207	106	32	.	.	PUNCT
abrj-207	107	1	according	accord	VERB
abrj-207	107	2	to	to	ADP
abrj-207	107	3	jackson	jackson	PROPN
abrj-207	107	4	and	and	CCONJ
abrj-207	107	5	milliron	milliron	PROPN
abrj-207	107	6	(	(	PUNCT
abrj-207	107	7	1986	1986	NUM
abrj-207	107	8	)	)	PUNCT
abrj-207	107	9	,	,	PUNCT
abrj-207	107	10	tax	tax	NOUN
abrj-207	107	11	education	education	NOUN
abrj-207	107	12	means	mean	VERB
abrj-207	107	13	taxpayer	taxpayer	NOUN
abrj-207	107	14	’s	’s	PART
abrj-207	107	15	knowledge	knowledge	NOUN
abrj-207	107	16	on	on	ADP
abrj-207	107	17	either	either	CCONJ
abrj-207	107	18	to	to	PART
abrj-207	107	19	comply	comply	VERB
abrj-207	107	20	or	or	CCONJ
abrj-207	107	21	not	not	PART
abrj-207	107	22	to	to	PART
abrj-207	107	23	comply	comply	VERB
abrj-207	107	24	with	with	ADP
abrj-207	107	25	the	the	DET
abrj-207	107	26	relevant	relevant	ADJ
abrj-207	107	27	tax	tax	NOUN
abrj-207	107	28	laws	law	NOUN
abrj-207	107	29	.	.	PUNCT
abrj-207	108	1	kumi	kumi	PROPN
abrj-207	108	2	et	et	PROPN
abrj-207	108	3	al	al	PROPN
abrj-207	108	4	.	.	PROPN
abrj-207	108	5	,	,	PUNCT
abrj-207	108	6	(	(	PUNCT
abrj-207	108	7	2023	2023	NUM
abrj-207	108	8	)	)	PUNCT
abrj-207	108	9	;	;	PUNCT
abrj-207	108	10	le	le	X
abrj-207	108	11	et	et	PROPN
abrj-207	108	12	al	al	PROPN
abrj-207	108	13	.	.	PROPN
abrj-207	108	14	,	,	PUNCT
abrj-207	108	15	(	(	PUNCT
abrj-207	108	16	2020	2020	NUM
abrj-207	108	17	)	)	PUNCT
abrj-207	108	18	;	;	PUNCT
abrj-207	108	19	vincent	vincent	PROPN
abrj-207	108	20	,	,	PUNCT
abrj-207	108	21	stevenson	stevenson	PROPN
abrj-207	108	22	,	,	PUNCT
abrj-207	108	23	and	and	CCONJ
abrj-207	108	24	owolabi	owolabi	NOUN
abrj-207	108	25	(	(	PUNCT
abrj-207	108	26	2023	2023	NUM
abrj-207	108	27	)	)	PUNCT
abrj-207	108	28	;	;	PUNCT
abrj-207	108	29	amaning	amane	VERB
abrj-207	108	30	et	et	PROPN
abrj-207	108	31	al	al	PROPN
abrj-207	108	32	.	.	PROPN
abrj-207	108	33	,	,	PUNCT
abrj-207	108	34	(	(	PUNCT
abrj-207	108	35	2021	2021	NUM
abrj-207	108	36	)	)	PUNCT
abrj-207	108	37	reported	report	VERB
abrj-207	108	38	that	that	SCONJ
abrj-207	108	39	a	a	DET
abrj-207	108	40	positive	positive	ADJ
abrj-207	108	41	relationship	relationship	NOUN
abrj-207	108	42	exists	exist	VERB
abrj-207	108	43	between	between	ADP
abrj-207	108	44	education	education	NOUN
abrj-207	108	45	level	level	NOUN
abrj-207	108	46	and	and	CCONJ
abrj-207	108	47	tax	tax	NOUN
abrj-207	108	48	compliance	compliance	NOUN
abrj-207	108	49	.	.	PUNCT
abrj-207	109	1	hence	hence	ADV
abrj-207	109	2	,	,	PUNCT
abrj-207	109	3	tax	tax	NOUN
abrj-207	109	4	compliance	compliance	NOUN
abrj-207	109	5	increases	increase	VERB
abrj-207	109	6	with	with	ADP
abrj-207	109	7	educational	educational	ADJ
abrj-207	109	8	attainment	attainment	ADJ
abrj-207	109	9	and	and	CCONJ
abrj-207	109	10	positive	positive	ADJ
abrj-207	109	11	tax	tax	NOUN
abrj-207	109	12	compliance	compliance	NOUN
abrj-207	109	13	behaviour	behaviour	NOUN
abrj-207	109	14	while	while	SCONJ
abrj-207	109	15	lack	lack	NOUN
abrj-207	109	16	of	of	ADP
abrj-207	109	17	tax	tax	NOUN
abrj-207	109	18	education	education	NOUN
abrj-207	109	19	or	or	CCONJ
abrj-207	109	20	adequate	adequate	ADJ
abrj-207	109	21	knowledge	knowledge	NOUN
abrj-207	109	22	of	of	ADP
abrj-207	109	23	the	the	DET
abrj-207	109	24	tax	tax	NOUN
abrj-207	109	25	laws	law	NOUN
abrj-207	109	26	might	might	AUX
abrj-207	109	27	probably	probably	ADV
abrj-207	109	28	lead	lead	VERB
abrj-207	109	29	to	to	ADP
abrj-207	109	30	taxpayers	taxpayer	NOUN
abrj-207	109	31	’	'	PUNCT
abrj-207	109	32	non	non	NOUN
abrj-207	109	33	-	-	NOUN
abrj-207	109	34	compliance	compliance	ADJ
abrj-207	109	35	.	.	PUNCT
abrj-207	110	1	employment	employment	NOUN
abrj-207	110	2	status	status	NOUN
abrj-207	110	3	:	:	PUNCT
abrj-207	110	4	the	the	DET
abrj-207	110	5	value	value	NOUN
abrj-207	110	6	of	of	ADP
abrj-207	110	7	tax	tax	NOUN
abrj-207	110	8	from	from	ADP
abrj-207	110	9	individual	individual	ADJ
abrj-207	110	10	taxpayer	taxpayer	NOUN
abrj-207	110	11	depends	depend	VERB
abrj-207	110	12	on	on	ADP
abrj-207	110	13	their	their	PRON
abrj-207	110	14	incomes	income	NOUN
abrj-207	110	15	.	.	PUNCT
abrj-207	111	1	therefore	therefore	ADV
abrj-207	111	2	,	,	PUNCT
abrj-207	111	3	taxable	taxable	ADJ
abrj-207	111	4	income	income	NOUN
abrj-207	111	5	is	be	AUX
abrj-207	111	6	a	a	DET
abrj-207	111	7	function	function	NOUN
abrj-207	111	8	of	of	ADP
abrj-207	111	9	employment	employment	NOUN
abrj-207	111	10	status	status	NOUN
abrj-207	111	11	of	of	ADP
abrj-207	111	12	in	in	ADP
abrj-207	111	13	the	the	DET
abrj-207	111	14	formal	formal	ADJ
abrj-207	111	15	or	or	CCONJ
abrj-207	111	16	informal	informal	ADJ
abrj-207	111	17	sectors	sector	NOUN
abrj-207	111	18	.	.	PUNCT
abrj-207	112	1	besides	besides	SCONJ
abrj-207	112	2	,	,	PUNCT
abrj-207	112	3	tax	tax	NOUN
abrj-207	112	4	evasion	evasion	NOUN
abrj-207	112	5	in	in	ADP
abrj-207	112	6	the	the	DET
abrj-207	112	7	formal	formal	ADJ
abrj-207	112	8	sector	sector	NOUN
abrj-207	112	9	is	be	AUX
abrj-207	112	10	minimized	minimize	VERB
abrj-207	112	11	as	as	SCONJ
abrj-207	112	12	tax	tax	NOUN
abrj-207	112	13	income	income	NOUN
abrj-207	112	14	is	be	AUX
abrj-207	112	15	deducted	deduct	VERB
abrj-207	112	16	at	at	ADP
abrj-207	112	17	source	source	NOUN
abrj-207	112	18	through	through	ADP
abrj-207	112	19	paye	paye	NOUN
abrj-207	112	20	system	system	NOUN
abrj-207	112	21	and	and	CCONJ
abrj-207	112	22	remitted	remit	VERB
abrj-207	112	23	to	to	ADP
abrj-207	112	24	the	the	DET
abrj-207	112	25	appropriate	appropriate	ADJ
abrj-207	112	26	tax	tax	NOUN
abrj-207	112	27	authority	authority	NOUN
abrj-207	112	28	.	.	PUNCT
abrj-207	113	1	alternatively	alternatively	ADV
abrj-207	113	2	,	,	PUNCT
abrj-207	113	3	tax	tax	NOUN
abrj-207	113	4	incomes	income	NOUN
abrj-207	113	5	from	from	ADP
abrj-207	113	6	the	the	DET
abrj-207	113	7	informal	informal	ADJ
abrj-207	113	8	sector	sector	NOUN
abrj-207	113	9	are	be	AUX
abrj-207	113	10	more	more	ADV
abrj-207	113	11	prone	prone	ADJ
abrj-207	113	12	to	to	AUX
abrj-207	113	13	tax	tax	VERB
abrj-207	113	14	non	non	ADJ
abrj-207	113	15	-	-	NOUN
abrj-207	113	16	compliance	compliance	NOUN
abrj-207	113	17	.	.	PUNCT
abrj-207	114	1	previous	previous	ADJ
abrj-207	114	2	studies	study	NOUN
abrj-207	114	3	by	by	ADP
abrj-207	114	4	adekoya	adekoya	NOUN
abrj-207	114	5	(	(	PUNCT
abrj-207	114	6	2020	2020	NUM
abrj-207	114	7	)	)	PUNCT
abrj-207	114	8	;	;	PUNCT
abrj-207	114	9	adekoya	adekoya	NOUN
abrj-207	114	10	and	and	CCONJ
abrj-207	114	11	enyi	enyi	NOUN
abrj-207	114	12	(	(	PUNCT
abrj-207	114	13	2019	2019	NUM
abrj-207	114	14	)	)	PUNCT
abrj-207	114	15	;	;	PUNCT
abrj-207	114	16	adekoya	adekoya	VERB
abrj-207	114	17	et	et	PROPN
abrj-207	114	18	al	al	PROPN
abrj-207	114	19	.	.	PROPN
abrj-207	114	20	,	,	PUNCT
abrj-207	114	21	(	(	PUNCT
abrj-207	114	22	2019	2019	NUM
abrj-207	114	23	)	)	PUNCT
abrj-207	114	24	revealed	reveal	VERB
abrj-207	114	25	that	that	SCONJ
abrj-207	114	26	employment	employment	NOUN
abrj-207	114	27	status	status	NOUN
abrj-207	114	28	shows	show	VERB
abrj-207	114	29	significant	significant	ADJ
abrj-207	114	30	relationship	relationship	NOUN
abrj-207	114	31	with	with	ADP
abrj-207	114	32	individual	individual	ADJ
abrj-207	114	33	voluntary	voluntary	ADJ
abrj-207	114	34	tax	tax	NOUN
abrj-207	114	35	compliance	compliance	NOUN
abrj-207	114	36	behaviour	behaviour	NOUN
abrj-207	114	37	.	.	PUNCT
abrj-207	115	1	2.2	2.2	NUM
abrj-207	115	2	.	.	PUNCT
abrj-207	115	3	theoretical	theoretical	ADJ
abrj-207	115	4	framework	framework	NOUN
abrj-207	115	5	the	the	DET
abrj-207	115	6	study	study	NOUN
abrj-207	115	7	anchors	anchor	NOUN
abrj-207	115	8	on	on	ADP
abrj-207	115	9	two	two	NUM
abrj-207	115	10	theories	theory	NOUN
abrj-207	115	11	:	:	PUNCT
abrj-207	115	12	fischer	fischer	PROPN
abrj-207	115	13	model	model	NOUN
abrj-207	115	14	and	and	CCONJ
abrj-207	115	15	theory	theory	NOUN
abrj-207	115	16	of	of	ADP
abrj-207	115	17	planned	plan	VERB
abrj-207	115	18	behaviour	behaviour	NOUN
abrj-207	115	19	.	.	PUNCT
abrj-207	116	1	2.2.1	2.2.1	NUM
abrj-207	116	2	.	.	PUNCT
abrj-207	117	1	fischer	fischer	PROPN
abrj-207	117	2	model	model	PROPN
abrj-207	117	3	fischer	fischer	PROPN
abrj-207	117	4	tax	tax	NOUN
abrj-207	117	5	compliance	compliance	NOUN
abrj-207	117	6	model	model	NOUN
abrj-207	117	7	was	be	AUX
abrj-207	117	8	developed	develop	VERB
abrj-207	117	9	by	by	ADP
abrj-207	117	10	fischer	fischer	PROPN
abrj-207	117	11	et	et	PROPN
abrj-207	117	12	al	al	PROPN
abrj-207	117	13	.	.	PROPN
abrj-207	117	14	,	,	PUNCT
abrj-207	117	15	(	(	PUNCT
abrj-207	117	16	1992	1992	NUM
abrj-207	117	17	)	)	PUNCT
abrj-207	117	18	to	to	PART
abrj-207	117	19	explain	explain	VERB
abrj-207	117	20	the	the	DET
abrj-207	117	21	importance	importance	NOUN
abrj-207	117	22	of	of	ADP
abrj-207	117	23	demographic	demographic	ADJ
abrj-207	117	24	variables	variable	NOUN
abrj-207	117	25	in	in	ADP
abrj-207	117	26	tax	tax	NOUN
abrj-207	117	27	compliance	compliance	NOUN
abrj-207	117	28	.	.	PUNCT
abrj-207	118	1	this	this	DET
abrj-207	118	2	premise	premise	NOUN
abrj-207	118	3	on	on	ADP
abrj-207	118	4	the	the	DET
abrj-207	118	5	fact	fact	NOUN
abrj-207	118	6	that	that	SCONJ
abrj-207	118	7	taxpayers	taxpayer	NOUN
abrj-207	118	8	’	’	PART
abrj-207	118	9	compliance	compliance	NOUN
abrj-207	118	10	rate	rate	NOUN
abrj-207	118	11	depends	depend	VERB
abrj-207	118	12	on	on	ADP
abrj-207	118	13	demographic	demographic	ADJ
abrj-207	118	14	factors	factor	NOUN
abrj-207	118	15	to	to	PART
abrj-207	118	16	comply	comply	VERB
abrj-207	118	17	or	or	CCONJ
abrj-207	118	18	not	not	PART
abrj-207	118	19	to	to	PART
abrj-207	118	20	comply	comply	VERB
abrj-207	118	21	.	.	PUNCT
abrj-207	119	1	the	the	DET
abrj-207	119	2	model	model	NOUN
abrj-207	119	3	concluded	conclude	VERB
abrj-207	119	4	that	that	SCONJ
abrj-207	119	5	demographic	demographic	ADJ
abrj-207	119	6	factors	factor	NOUN
abrj-207	119	7	influence	influence	VERB
abrj-207	119	8	tax	tax	NOUN
abrj-207	119	9	compliance	compliance	NOUN
abrj-207	119	10	.	.	PUNCT
abrj-207	120	1	2.2.2	2.2.2	X
abrj-207	120	2	.	.	X
abrj-207	120	3	theory	theory	NOUN
abrj-207	120	4	of	of	ADP
abrj-207	120	5	planned	plan	VERB
abrj-207	120	6	behaviour	behaviour	NOUN
abrj-207	120	7	(	(	PUNCT
abrj-207	120	8	tpb	tpb	NOUN
abrj-207	120	9	)	)	PUNCT
abrj-207	120	10	tpb	tpb	NOUN
abrj-207	120	11	was	be	AUX
abrj-207	120	12	propounded	propound	VERB
abrj-207	120	13	by	by	ADP
abrj-207	120	14	ajzen	ajzen	PROPN
abrj-207	120	15	in	in	ADP
abrj-207	120	16	1991	1991	NUM
abrj-207	120	17	and	and	CCONJ
abrj-207	120	18	it	it	PRON
abrj-207	120	19	centers	center	VERB
abrj-207	120	20	on	on	ADP
abrj-207	120	21	attitude	attitude	NOUN
abrj-207	120	22	and	and	CCONJ
abrj-207	120	23	beliefs	belief	NOUN
abrj-207	120	24	of	of	ADP
abrj-207	120	25	an	an	DET
abrj-207	120	26	individual	individual	NOUN
abrj-207	120	27	.	.	PUNCT
abrj-207	121	1	tpb	tpb	PROPN
abrj-207	121	2	evolved	evolve	VERB
abrj-207	121	3	from	from	ADP
abrj-207	121	4	the	the	DET
abrj-207	121	5	theory	theory	NOUN
abrj-207	121	6	of	of	ADP
abrj-207	121	7	reason	reason	NOUN
abrj-207	121	8	action	action	NOUN
abrj-207	121	9	where	where	SCONJ
abrj-207	121	10	intention	intention	NOUN
abrj-207	121	11	is	be	AUX
abrj-207	121	12	the	the	DET
abrj-207	121	13	best	good	ADJ
abrj-207	121	14	prediction	prediction	NOUN
abrj-207	121	15	of	of	ADP
abrj-207	121	16	attitude	attitude	NOUN
abrj-207	121	17	and	and	CCONJ
abrj-207	121	18	beliefs	belief	NOUN
abrj-207	121	19	(	(	PUNCT
abrj-207	121	20	ajzen	ajzen	NOUN
abrj-207	121	21	,	,	PUNCT
abrj-207	121	22	1991	1991	NUM
abrj-207	121	23	;	;	PUNCT
abrj-207	121	24	fishbein	fishbein	PROPN
abrj-207	121	25	&	&	CCONJ
abrj-207	121	26	ajzen	ajzen	PROPN
abrj-207	121	27	,	,	PUNCT
abrj-207	121	28	1975	1975	NUM
abrj-207	121	29	)	)	PUNCT
abrj-207	121	30	.	.	PUNCT
abrj-207	122	1	hence	hence	ADV
abrj-207	122	2	,	,	PUNCT
abrj-207	122	3	intention	intention	NOUN
abrj-207	122	4	is	be	AUX
abrj-207	122	5	the	the	DET
abrj-207	122	6	combination	combination	NOUN
abrj-207	122	7	of	of	ADP
abrj-207	122	8	attitudes	attitude	NOUN
abrj-207	122	9	and	and	CCONJ
abrj-207	122	10	beliefs	belief	NOUN
abrj-207	122	11	while	while	SCONJ
abrj-207	122	12	behaviour	behaviour	NOUN
abrj-207	122	13	is	be	AUX
abrj-207	122	14	how	how	SCONJ
abrj-207	122	15	intention	intention	NOUN
abrj-207	122	16	is	be	AUX
abrj-207	122	17	converted	convert	VERB
abrj-207	122	18	into	into	ADP
abrj-207	122	19	action	action	NOUN
abrj-207	122	20	.	.	PUNCT
abrj-207	123	1	tpb	tpb	NOUN
abrj-207	123	2	is	be	AUX
abrj-207	123	3	anchors	anchor	NOUN
abrj-207	123	4	on	on	ADP
abrj-207	123	5	three	three	NUM
abrj-207	123	6	factors	factor	NOUN
abrj-207	123	7	of	of	ADP
abrj-207	123	8	beliefs	belief	NOUN
abrj-207	123	9	,	,	PUNCT
abrj-207	123	10	these	these	PRON
abrj-207	123	11	are	be	AUX
abrj-207	123	12	behavioral	behavioral	ADJ
abrj-207	123	13	beliefs	belief	NOUN
abrj-207	123	14	,	,	PUNCT
abrj-207	123	15	control	control	NOUN
abrj-207	123	16	beliefs	belief	NOUN
abrj-207	123	17	,	,	PUNCT
abrj-207	123	18	and	and	CCONJ
abrj-207	123	19	normative	normative	ADJ
abrj-207	123	20	beliefs	belief	NOUN
abrj-207	123	21	(	(	PUNCT
abrj-207	123	22	fishbein	fishbein	PROPN
abrj-207	123	23	&	&	CCONJ
abrj-207	123	24	ajzen	ajzen	NOUN
abrj-207	123	25	,	,	PUNCT
abrj-207	123	26	2010	2010	NUM
abrj-207	123	27	)	)	PUNCT
abrj-207	123	28	.	.	PUNCT
abrj-207	124	1	behavioral	behavioral	ADJ
abrj-207	124	2	beliefs	belief	NOUN
abrj-207	124	3	arises	arise	VERB
abrj-207	124	4	from	from	ADP
abrj-207	124	5	individual	individual	ADJ
abrj-207	124	6	beliefs	belief	NOUN
abrj-207	124	7	that	that	PRON
abrj-207	124	8	is	be	AUX
abrj-207	124	9	based	base	VERB
abrj-207	124	10	on	on	ADP
abrj-207	124	11	behaviour	behaviour	NOUN
abrj-207	124	12	and	and	CCONJ
abrj-207	124	13	result	result	VERB
abrj-207	124	14	evaluations	evaluation	NOUN
abrj-207	124	15	.	.	PUNCT
abrj-207	125	1	control	control	NOUN
abrj-207	125	2	beliefs	beliefs	PROPN
abrj-207	125	3	is	be	AUX
abrj-207	125	4	the	the	DET
abrj-207	125	5	belief	belief	NOUN
abrj-207	125	6	of	of	ADP
abrj-207	125	7	inhabit	inhabit	NOUN
abrj-207	125	8	behaviour	behaviour	NOUN
abrj-207	125	9	or	or	CCONJ
abrj-207	125	10	action	action	NOUN
abrj-207	125	11	that	that	PRON
abrj-207	125	12	will	will	AUX
abrj-207	125	13	be	be	AUX
abrj-207	125	14	displayed	display	VERB
abrj-207	125	15	.	.	PUNCT
abrj-207	126	1	normative	normative	ADJ
abrj-207	126	2	beliefs	belief	NOUN
abrj-207	126	3	mean	mean	VERB
abrj-207	126	4	normative	normative	ADJ
abrj-207	126	5	expectation	expectation	NOUN
abrj-207	126	6	and	and	CCONJ
abrj-207	126	7	the	the	DET
abrj-207	126	8	morality	morality	NOUN
abrj-207	126	9	or	or	CCONJ
abrj-207	126	10	motivation	motivation	NOUN
abrj-207	126	11	for	for	ADP
abrj-207	126	12	meeting	meet	VERB
abrj-207	126	13	those	those	DET
abrj-207	126	14	expectations	expectation	NOUN
abrj-207	126	15	.	.	PUNCT
abrj-207	127	1	the	the	DET
abrj-207	127	2	tpb	tpb	NOUN
abrj-207	127	3	is	be	AUX
abrj-207	127	4	relevant	relevant	ADJ
abrj-207	127	5	to	to	PART
abrj-207	127	6	explain	explain	VERB
abrj-207	127	7	the	the	DET
abrj-207	127	8	behaviour	behaviour	NOUN
abrj-207	127	9	of	of	ADP
abrj-207	127	10	taxpayers	taxpayer	NOUN
abrj-207	127	11	in	in	ADP
abrj-207	127	12	fulfilling	fulfil	VERB
abrj-207	127	13	their	their	PRON
abrj-207	127	14	tax	tax	NOUN
abrj-207	127	15	obligations	obligation	NOUN
abrj-207	127	16	.	.	PUNCT
abrj-207	128	1	taxpayer	taxpayer	NOUN
abrj-207	128	2	’s	’s	PART
abrj-207	128	3	gender	gender	NOUN
abrj-207	128	4	,	,	PUNCT
abrj-207	128	5	age	age	NOUN
abrj-207	128	6	,	,	PUNCT
abrj-207	128	7	marital	marital	ADJ
abrj-207	128	8	status	status	NOUN
abrj-207	128	9	and	and	CCONJ
abrj-207	128	10	level	level	NOUN
abrj-207	128	11	of	of	ADP
abrj-207	128	12	education	education	NOUN
abrj-207	128	13	or	or	CCONJ
abrj-207	128	14	tax	tax	NOUN
abrj-207	128	15	knowledge	knowledge	NOUN
abrj-207	128	16	will	will	AUX
abrj-207	128	17	propel	propel	VERB
abrj-207	128	18	tax	tax	NOUN
abrj-207	128	19	payment	payment	NOUN
abrj-207	128	20	(	(	PUNCT
abrj-207	128	21	behavioral	behavioral	ADJ
abrj-207	128	22	belief	belief	NOUN
abrj-207	128	23	)	)	PUNCT
abrj-207	128	24	while	while	SCONJ
abrj-207	128	25	the	the	DET
abrj-207	128	26	control	control	NOUN
abrj-207	128	27	beliefs	beliefs	PROPN
abrj-207	128	28	anchor	anchor	VERB
abrj-207	128	29	on	on	ADP
abrj-207	128	30	tax	tax	NOUN
abrj-207	128	31	audit	audit	NOUN
abrj-207	128	32	and	and	CCONJ
abrj-207	128	33	penalties	penalty	NOUN
abrj-207	128	34	designed	design	VERB
abrj-207	128	35	to	to	PART
abrj-207	128	36	enforce	enforce	VERB
abrj-207	128	37	taxpayers	taxpayer	NOUN
abrj-207	128	38	’	’	PART
abrj-207	128	39	compliance	compliance	NOUN
abrj-207	128	40	with	with	ADP
abrj-207	128	41	tax	tax	NOUN
abrj-207	128	42	rules	rule	NOUN
abrj-207	128	43	and	and	CCONJ
abrj-207	128	44	further	further	ADJ
abrj-207	128	45	tax	tax	NOUN
abrj-207	128	46	payment	payment	NOUN
abrj-207	128	47	.	.	PUNCT
abrj-207	129	1	the	the	DET
abrj-207	129	2	normative	normative	ADJ
abrj-207	129	3	expectation	expectation	NOUN
abrj-207	129	4	or	or	CCONJ
abrj-207	129	5	belief	belief	NOUN
abrj-207	129	6	rest	rest	NOUN
abrj-207	129	7	on	on	ADP
abrj-207	129	8	the	the	DET
abrj-207	129	9	expected	expect	VERB
abrj-207	129	10	satisfaction	satisfaction	NOUN
abrj-207	129	11	from	from	ADP
abrj-207	129	12	tax	tax	NOUN
abrj-207	129	13	payment	payment	NOUN
abrj-207	129	14	(	(	PUNCT
abrj-207	129	15	social	social	ADJ
abrj-207	129	16	contract	contract	NOUN
abrj-207	129	17	)	)	PUNCT
abrj-207	129	18	,	,	PUNCT
abrj-207	129	19	efficient	efficient	ADJ
abrj-207	129	20	and	and	CCONJ
abrj-207	129	21	effective	effective	ADJ
abrj-207	129	22	tax	tax	NOUN
abrj-207	129	23	system	system	NOUN
abrj-207	129	24	,	,	PUNCT
abrj-207	129	25	equality	equality	NOUN
abrj-207	129	26	and	and	CCONJ
abrj-207	129	27	fairness	fairness	NOUN
abrj-207	129	28	,	,	PUNCT
abrj-207	129	29	and	and	CCONJ
abrj-207	129	30	accountability	accountability	NOUN
abrj-207	129	31	which	which	PRON
abrj-207	129	32	motivates	motivate	VERB
abrj-207	129	33	tax	tax	NOUN
abrj-207	129	34	payers	payer	NOUN
abrj-207	129	35	to	to	PART
abrj-207	129	36	oblige	oblige	VERB
abrj-207	129	37	and	and	CCONJ
abrj-207	129	38	obey	obey	VERB
abrj-207	129	39	tax	tax	NOUN
abrj-207	129	40	laws	law	NOUN
abrj-207	129	41	.	.	PUNCT
abrj-207	130	1	2.3	2.3	NUM
abrj-207	130	2	.	.	PUNCT
abrj-207	131	1	empirical	empirical	ADJ
abrj-207	131	2	review	review	PROPN
abrj-207	131	3	san	san	PROPN
abrj-207	131	4	et	et	PROPN
abrj-207	131	5	al	al	PROPN
abrj-207	131	6	.	.	PROPN
abrj-207	131	7	,	,	PUNCT
abrj-207	131	8	(	(	PUNCT
abrj-207	131	9	2024	2024	NUM
abrj-207	131	10	)	)	PUNCT
abrj-207	131	11	looked	look	VERB
abrj-207	131	12	at	at	ADP
abrj-207	131	13	the	the	DET
abrj-207	131	14	influence	influence	NOUN
abrj-207	131	15	of	of	ADP
abrj-207	131	16	smes	sme	NOUN
abrj-207	131	17	demographic	demographic	ADJ
abrj-207	131	18	profile	profile	NOUN
abrj-207	131	19	on	on	ADP
abrj-207	131	20	tax	tax	NOUN
abrj-207	131	21	compliance	compliance	NOUN
abrj-207	131	22	behaviour	behaviour	NOUN
abrj-207	131	23	in	in	ADP
abrj-207	131	24	malaysia	malaysia	PROPN
abrj-207	131	25	.	.	PUNCT
abrj-207	132	1	the	the	DET
abrj-207	132	2	study	study	NOUN
abrj-207	132	3	revealed	reveal	VERB
abrj-207	132	4	that	that	SCONJ
abrj-207	132	5	gender	gender	NOUN
abrj-207	132	6	and	and	CCONJ
abrj-207	132	7	age	age	NOUN
abrj-207	132	8	disparities	disparity	NOUN
abrj-207	132	9	influenced	influence	VERB
abrj-207	132	10	smes	sme	NOUN
abrj-207	132	11	tax	tax	NOUN
abrj-207	132	12	compliance	compliance	NOUN
abrj-207	132	13	while	while	SCONJ
abrj-207	132	14	level	level	NOUN
abrj-207	132	15	of	of	ADP
abrj-207	132	16	education	education	NOUN
abrj-207	132	17	contribute	contribute	VERB
abrj-207	132	18	to	to	ADP
abrj-207	132	19	higher	high	ADJ
abrj-207	132	20	tax	tax	NOUN
abrj-207	132	21	compliance	compliance	NOUN
abrj-207	132	22	.	.	PUNCT
abrj-207	133	1	besides	besides	SCONJ
abrj-207	133	2	,	,	PUNCT
abrj-207	133	3	schoeman	schoeman	NOUN
abrj-207	133	4	(	(	PUNCT
abrj-207	133	5	2023	2023	NUM
abrj-207	133	6	)	)	PUNCT
abrj-207	133	7	studied	study	VERB
abrj-207	133	8	the	the	DET
abrj-207	133	9	impact	impact	NOUN
abrj-207	133	10	of	of	ADP
abrj-207	133	11	demographic	demographic	ADJ
abrj-207	133	12	variables	variable	NOUN
abrj-207	133	13	on	on	ADP
abrj-207	133	14	value	value	NOUN
abrj-207	133	15	added	add	VERB
abrj-207	133	16	tax	tax	NOUN
abrj-207	133	17	compliance	compliance	NOUN
abrj-207	133	18	in	in	ADP
abrj-207	133	19	south	south	PROPN
abrj-207	133	20	africa	africa	PROPN
abrj-207	133	21	.	.	PUNCT
abrj-207	134	1	the	the	DET
abrj-207	134	2	study	study	NOUN
abrj-207	134	3	revealed	reveal	VERB
abrj-207	134	4	that	that	SCONJ
abrj-207	134	5	before	before	SCONJ
abrj-207	134	6	changes	change	NOUN
abrj-207	134	7	in	in	ADP
abrj-207	134	8	vat	vat	NOUN
abrj-207	134	9	rates	rate	NOUN
abrj-207	134	10	,	,	PUNCT
abrj-207	134	11	education	education	NOUN
abrj-207	134	12	,	,	PUNCT
abrj-207	134	13	gender	gender	NOUN
abrj-207	134	14	and	and	CCONJ
abrj-207	134	15	tax	tax	NOUN
abrj-207	134	16	knowledge	knowledge	NOUN
abrj-207	134	17	have	have	VERB
abrj-207	134	18	influence	influence	NOUN
abrj-207	134	19	on	on	ADP
abrj-207	134	20	tax	tax	NOUN
abrj-207	134	21	compliance	compliance	NOUN
abrj-207	134	22	decision	decision	NOUN
abrj-207	134	23	.	.	PUNCT
abrj-207	135	1	hence	hence	ADV
abrj-207	135	2	,	,	PUNCT
abrj-207	135	3	after	after	ADP
abrj-207	135	4	the	the	DET
abrj-207	135	5	change	change	NOUN
abrj-207	135	6	in	in	ADP
abrj-207	135	7	the	the	DET
abrj-207	135	8	vat	vat	NOUN
abrj-207	135	9	rate	rate	NOUN
abrj-207	135	10	,	,	PUNCT
abrj-207	135	11	education	education	NOUN
abrj-207	135	12	is	be	AUX
abrj-207	135	13	the	the	DET
abrj-207	135	14	only	only	ADJ
abrj-207	135	15	demographic	demographic	ADJ
abrj-207	135	16	factors	factor	NOUN
abrj-207	135	17	that	that	PRON
abrj-207	135	18	has	have	VERB
abrj-207	135	19	significant	significant	ADJ
abrj-207	135	20	effect	effect	NOUN
abrj-207	135	21	on	on	ADP
abrj-207	135	22	tax	tax	NOUN
abrj-207	135	23	compliance	compliance	NOUN
abrj-207	135	24	.	.	PUNCT
abrj-207	136	1	similarly	similarly	ADV
abrj-207	136	2	,	,	PUNCT
abrj-207	136	3	ikhsan	ikhsan	ADJ
abrj-207	136	4	et	et	PROPN
abrj-207	136	5	al	al	PROPN
abrj-207	136	6	.	.	PROPN
abrj-207	136	7	,	,	PUNCT
abrj-207	136	8	(	(	PUNCT
abrj-207	136	9	2023	2023	NUM
abrj-207	136	10	)	)	PUNCT
abrj-207	136	11	studied	study	VERB
abrj-207	136	12	demographic	demographic	ADJ
abrj-207	136	13	characteristics	characteristic	NOUN
abrj-207	136	14	and	and	CCONJ
abrj-207	136	15	tax	tax	NOUN
abrj-207	136	16	compliance	compliance	NOUN
abrj-207	136	17	.	.	PUNCT
abrj-207	137	1	the	the	DET
abrj-207	137	2	study	study	NOUN
abrj-207	137	3	revealed	reveal	VERB
abrj-207	137	4	that	that	SCONJ
abrj-207	137	5	age	age	NOUN
abrj-207	137	6	has	have	VERB
abrj-207	137	7	effect	effect	NOUN
abrj-207	137	8	on	on	ADP
abrj-207	137	9	tax	tax	NOUN
abrj-207	137	10	compliance	compliance	NOUN
abrj-207	137	11	while	while	SCONJ
abrj-207	137	12	gender	gender	NOUN
abrj-207	137	13	has	have	VERB
abrj-207	137	14	no	no	DET
abrj-207	137	15	effect	effect	NOUN
abrj-207	137	16	on	on	ADP
abrj-207	137	17	tax	tax	NOUN
abrj-207	137	18	compliance	compliance	NOUN
abrj-207	137	19	.	.	PUNCT
abrj-207	138	1	also	also	ADV
abrj-207	138	2	,	,	PUNCT
abrj-207	138	3	umoffong	umoffong	PROPN
abrj-207	138	4	et	et	PROPN
abrj-207	138	5	al	al	PROPN
abrj-207	138	6	.	.	PROPN
abrj-207	138	7	,	,	PUNCT
abrj-207	138	8	(	(	PUNCT
abrj-207	138	9	2020	2020	NUM
abrj-207	138	10	)	)	PUNCT
abrj-207	138	11	examined	examine	VERB
abrj-207	138	12	demographic	demographic	ADJ
abrj-207	138	13	and	and	CCONJ
abrj-207	138	14	socio	socio	NOUN
abrj-207	138	15	-	-	PUNCT
abrj-207	138	16	economic	economic	ADJ
abrj-207	138	17	factors	factor	NOUN
abrj-207	138	18	as	as	ADP
abrj-207	138	19	determinants	determinant	NOUN
abrj-207	138	20	of	of	ADP
abrj-207	138	21	tax	tax	NOUN
abrj-207	138	22	compliance	compliance	NOUN
abrj-207	138	23	in	in	ADP
abrj-207	138	24	self	self	NOUN
abrj-207	138	25	-	-	PUNCT
abrj-207	138	26	assessment	assessment	NOUN
abrj-207	138	27	system	system	NOUN
abrj-207	138	28	in	in	ADP
abrj-207	138	29	akwa	akwa	NOUN
abrj-207	138	30	-	-	PUNCT
abrj-207	138	31	ibom	ibom	NOUN
abrj-207	138	32	state	state	NOUN
abrj-207	138	33	,	,	PUNCT
abrj-207	138	34	nigeria	nigeria	PROPN
abrj-207	138	35	.	.	PUNCT
abrj-207	139	1	asian	asian	PROPN
abrj-207	139	2	business	business	PROPN
abrj-207	139	3	research	research	NOUN
abrj-207	139	4	journal	journal	NOUN
abrj-207	139	5	,	,	PUNCT
abrj-207	139	6	2024	2024	NUM
abrj-207	139	7	,	,	PUNCT
abrj-207	139	8	9	9	NUM
abrj-207	139	9	:	:	SYM
abrj-207	139	10	97	97	NUM
abrj-207	139	11	-	-	SYM
abrj-207	139	12	104	104	NUM
abrj-207	139	13	100	100	NUM
abrj-207	139	14	©	©	ADP
abrj-207	139	15	2024	2024	NUM
abrj-207	139	16	by	by	ADP
abrj-207	139	17	the	the	DET
abrj-207	139	18	authors	author	NOUN
abrj-207	139	19	;	;	PUNCT
abrj-207	139	20	licensee	licensee	NOUN
abrj-207	139	21	eastern	eastern	ADJ
abrj-207	139	22	centre	centre	NOUN
abrj-207	139	23	of	of	ADP
abrj-207	139	24	science	science	NOUN
abrj-207	139	25	and	and	CCONJ
abrj-207	139	26	education	education	NOUN
abrj-207	139	27	,	,	PUNCT
abrj-207	139	28	usa	usa	PROPN
abrj-207	139	29	the	the	DET
abrj-207	139	30	study	study	NOUN
abrj-207	139	31	revealed	reveal	VERB
abrj-207	139	32	that	that	SCONJ
abrj-207	139	33	level	level	NOUN
abrj-207	139	34	of	of	ADP
abrj-207	139	35	education	education	NOUN
abrj-207	139	36	has	have	VERB
abrj-207	139	37	significant	significant	ADJ
abrj-207	139	38	positive	positive	ADJ
abrj-207	139	39	influence	influence	NOUN
abrj-207	139	40	on	on	ADP
abrj-207	139	41	tax	tax	NOUN
abrj-207	139	42	compliance	compliance	NOUN
abrj-207	139	43	.	.	PUNCT
abrj-207	140	1	furthermore	furthermore	ADV
abrj-207	140	2	,	,	PUNCT
abrj-207	140	3	muharremi	muharremi	PROPN
abrj-207	140	4	et	et	PROPN
abrj-207	140	5	al	al	PROPN
abrj-207	140	6	.	.	PROPN
abrj-207	140	7	,	,	PUNCT
abrj-207	140	8	(	(	PUNCT
abrj-207	140	9	2022	2022	NUM
abrj-207	140	10	)	)	PUNCT
abrj-207	140	11	studied	study	VERB
abrj-207	140	12	the	the	DET
abrj-207	140	13	influence	influence	NOUN
abrj-207	140	14	of	of	ADP
abrj-207	140	15	demographic	demographic	ADJ
abrj-207	140	16	factors	factor	NOUN
abrj-207	140	17	on	on	ADP
abrj-207	140	18	albanian	albanian	ADJ
abrj-207	140	19	individual	individual	ADJ
abrj-207	140	20	taxpayer	taxpayer	PROPN
abrj-207	140	21	’s	’s	PART
abrj-207	140	22	ethical	ethical	ADJ
abrj-207	140	23	beliefs	belief	NOUN
abrj-207	140	24	surrounding	surround	VERB
abrj-207	140	25	tax	tax	NOUN
abrj-207	140	26	compliance	compliance	NOUN
abrj-207	140	27	.	.	PUNCT
abrj-207	141	1	the	the	DET
abrj-207	141	2	study	study	NOUN
abrj-207	141	3	revealed	reveal	VERB
abrj-207	141	4	that	that	SCONJ
abrj-207	141	5	gender	gender	NOUN
abrj-207	141	6	,	,	PUNCT
abrj-207	141	7	marital	marital	ADJ
abrj-207	141	8	status	status	NOUN
abrj-207	141	9	,	,	PUNCT
abrj-207	141	10	level	level	NOUN
abrj-207	141	11	of	of	ADP
abrj-207	141	12	education	education	NOUN
abrj-207	141	13	impact	impact	NOUN
abrj-207	141	14	tax	tax	NOUN
abrj-207	141	15	compliance	compliance	NOUN
abrj-207	141	16	.	.	PUNCT
abrj-207	142	1	moreover	moreover	ADV
abrj-207	142	2	,	,	PUNCT
abrj-207	142	3	defitri	defitri	ADJ
abrj-207	142	4	and	and	CCONJ
abrj-207	142	5	fauziati	fauziati	PROPN
abrj-207	142	6	(	(	PUNCT
abrj-207	142	7	2018	2018	NUM
abrj-207	142	8	)	)	PUNCT
abrj-207	142	9	looked	look	VERB
abrj-207	142	10	at	at	ADP
abrj-207	142	11	the	the	DET
abrj-207	142	12	effect	effect	NOUN
abrj-207	142	13	of	of	ADP
abrj-207	142	14	demographic	demographic	ADJ
abrj-207	142	15	factors	factor	NOUN
abrj-207	142	16	and	and	CCONJ
abrj-207	142	17	e	e	NOUN
abrj-207	142	18	-	-	ADJ
abrj-207	142	19	filling	fill	VERB
abrj-207	142	20	usage	usage	NOUN
abrj-207	142	21	on	on	ADP
abrj-207	142	22	tax	tax	NOUN
abrj-207	142	23	compliance	compliance	NOUN
abrj-207	142	24	.	.	PUNCT
abrj-207	143	1	the	the	DET
abrj-207	143	2	studied	study	VERB
abrj-207	143	3	revealed	reveal	VERB
abrj-207	143	4	that	that	SCONJ
abrj-207	143	5	demographic	demographic	ADJ
abrj-207	143	6	factors	factor	NOUN
abrj-207	143	7	like	like	ADP
abrj-207	143	8	age	age	NOUN
abrj-207	143	9	and	and	CCONJ
abrj-207	143	10	education	education	NOUN
abrj-207	143	11	have	have	VERB
abrj-207	143	12	no	no	DET
abrj-207	143	13	effect	effect	NOUN
abrj-207	143	14	on	on	ADP
abrj-207	143	15	tax	tax	NOUN
abrj-207	143	16	compliance	compliance	NOUN
abrj-207	143	17	.	.	PUNCT
abrj-207	144	1	twesige	twesige	PROPN
abrj-207	144	2	et	et	PROPN
abrj-207	144	3	al	al	PROPN
abrj-207	144	4	.	.	PROPN
abrj-207	144	5	,	,	PUNCT
abrj-207	144	6	(	(	PUNCT
abrj-207	144	7	2024	2024	NUM
abrj-207	144	8	)	)	PUNCT
abrj-207	144	9	studied	study	VERB
abrj-207	144	10	gender	gender	NOUN
abrj-207	144	11	and	and	CCONJ
abrj-207	144	12	the	the	DET
abrj-207	144	13	tax	tax	NOUN
abrj-207	144	14	compliance	compliance	NOUN
abrj-207	144	15	puzzle	puzzle	NOUN
abrj-207	144	16	on	on	ADP
abrj-207	144	17	whether	whether	SCONJ
abrj-207	144	18	or	or	CCONJ
abrj-207	144	19	not	not	PART
abrj-207	144	20	gender	gender	NOUN
abrj-207	144	21	influence	influence	NOUN
abrj-207	144	22	taxpayers	taxpayer	NOUN
abrj-207	144	23	’	’	PART
abrj-207	144	24	behaviour	behaviour	NOUN
abrj-207	144	25	towards	towards	ADP
abrj-207	144	26	tax	tax	NOUN
abrj-207	144	27	compliance	compliance	NOUN
abrj-207	144	28	in	in	ADP
abrj-207	144	29	rwanda	rwanda	PROPN
abrj-207	144	30	.	.	PUNCT
abrj-207	145	1	the	the	DET
abrj-207	145	2	studied	study	VERB
abrj-207	145	3	revealed	reveal	VERB
abrj-207	145	4	that	that	SCONJ
abrj-207	145	5	gender	gender	NOUN
abrj-207	145	6	contributes	contribute	VERB
abrj-207	145	7	to	to	ADP
abrj-207	145	8	taxpayers	taxpayer	NOUN
abrj-207	145	9	’	’	PART
abrj-207	145	10	behaviour	behaviour	NOUN
abrj-207	145	11	towards	towards	ADP
abrj-207	145	12	tax	tax	NOUN
abrj-207	145	13	compliance	compliance	NOUN
abrj-207	145	14	.	.	PUNCT
abrj-207	146	1	besides	besides	SCONJ
abrj-207	146	2	,	,	PUNCT
abrj-207	146	3	kumi	kumi	PROPN
abrj-207	146	4	et	et	PROPN
abrj-207	146	5	al	al	PROPN
abrj-207	146	6	.	.	PROPN
abrj-207	146	7	,	,	PUNCT
abrj-207	146	8	(	(	PUNCT
abrj-207	146	9	2023	2023	NUM
abrj-207	146	10	)	)	PUNCT
abrj-207	146	11	examined	examine	VERB
abrj-207	146	12	voluntary	voluntary	ADJ
abrj-207	146	13	and	and	CCONJ
abrj-207	146	14	enforced	enforce	VERB
abrj-207	146	15	tax	tax	NOUN
abrj-207	146	16	compliance	compliance	NOUN
abrj-207	146	17	determinants	determinant	NOUN
abrj-207	146	18	and	and	CCONJ
abrj-207	146	19	its	its	PRON
abrj-207	146	20	impact	impact	NOUN
abrj-207	146	21	among	among	ADP
abrj-207	146	22	agrochemical	agrochemical	ADJ
abrj-207	146	23	business	business	NOUN
abrj-207	146	24	in	in	ADP
abrj-207	146	25	ghana	ghana	PROPN
abrj-207	146	26	.	.	PUNCT
abrj-207	147	1	the	the	DET
abrj-207	147	2	study	study	NOUN
abrj-207	147	3	revealed	reveal	VERB
abrj-207	147	4	that	that	SCONJ
abrj-207	147	5	age	age	NOUN
abrj-207	147	6	and	and	CCONJ
abrj-207	147	7	gender	gender	NOUN
abrj-207	147	8	positively	positively	ADV
abrj-207	147	9	influence	influence	NOUN
abrj-207	147	10	enforced	enforce	VERB
abrj-207	147	11	tax	tax	NOUN
abrj-207	147	12	compliance	compliance	NOUN
abrj-207	147	13	while	while	SCONJ
abrj-207	147	14	education	education	NOUN
abrj-207	147	15	level	level	NOUN
abrj-207	147	16	has	have	VERB
abrj-207	147	17	positive	positive	ADJ
abrj-207	147	18	impact	impact	NOUN
abrj-207	147	19	on	on	ADP
abrj-207	147	20	voluntary	voluntary	ADJ
abrj-207	147	21	tax	tax	NOUN
abrj-207	147	22	compliance	compliance	NOUN
abrj-207	147	23	and	and	CCONJ
abrj-207	147	24	negative	negative	ADJ
abrj-207	147	25	impact	impact	NOUN
abrj-207	147	26	on	on	ADP
abrj-207	147	27	enforced	enforce	VERB
abrj-207	147	28	tax	tax	NOUN
abrj-207	147	29	compliance	compliance	NOUN
abrj-207	147	30	.	.	PUNCT
abrj-207	148	1	in	in	ADP
abrj-207	148	2	addition	addition	NOUN
abrj-207	148	3	,	,	PUNCT
abrj-207	148	4	otai	otai	NOUN
abrj-207	148	5	(	(	PUNCT
abrj-207	148	6	2023	2023	NUM
abrj-207	148	7	)	)	PUNCT
abrj-207	148	8	looked	look	VERB
abrj-207	148	9	at	at	ADP
abrj-207	148	10	gender	gender	NOUN
abrj-207	148	11	and	and	CCONJ
abrj-207	148	12	tax	tax	NOUN
abrj-207	148	13	compliance	compliance	NOUN
abrj-207	148	14	of	of	ADP
abrj-207	148	15	small	small	ADJ
abrj-207	148	16	and	and	CCONJ
abrj-207	148	17	medium	medium	ADJ
abrj-207	148	18	enterprises	enterprise	NOUN
abrj-207	148	19	in	in	ADP
abrj-207	148	20	nigeria	nigeria	PROPN
abrj-207	148	21	.	.	PUNCT
abrj-207	149	1	the	the	DET
abrj-207	149	2	study	study	NOUN
abrj-207	149	3	revealed	reveal	VERB
abrj-207	149	4	that	that	SCONJ
abrj-207	149	5	gender	gender	NOUN
abrj-207	149	6	has	have	VERB
abrj-207	149	7	insignificant	insignificant	ADJ
abrj-207	149	8	relationship	relationship	NOUN
abrj-207	149	9	with	with	ADP
abrj-207	149	10	tax	tax	NOUN
abrj-207	149	11	compliance	compliance	NOUN
abrj-207	149	12	.	.	PUNCT
abrj-207	150	1	moreover	moreover	ADV
abrj-207	150	2	,	,	PUNCT
abrj-207	150	3	kaghazloo	kaghazloo	ADJ
abrj-207	150	4	and	and	CCONJ
abrj-207	150	5	borrego	borrego	PROPN
abrj-207	150	6	(	(	PUNCT
abrj-207	150	7	2022	2022	NUM
abrj-207	150	8	)	)	PUNCT
abrj-207	150	9	studied	study	VERB
abrj-207	150	10	the	the	DET
abrj-207	150	11	model	model	NOUN
abrj-207	150	12	affecting	affect	VERB
abrj-207	150	13	tax	tax	NOUN
abrj-207	150	14	professional	professional	ADJ
abrj-207	150	15	tax	tax	NOUN
abrj-207	150	16	non	non	ADJ
abrj-207	150	17	-	-	ADJ
abrj-207	150	18	compliance	compliance	ADJ
abrj-207	150	19	behaviour	behaviour	NOUN
abrj-207	150	20	.	.	PUNCT
abrj-207	151	1	the	the	DET
abrj-207	151	2	study	study	NOUN
abrj-207	151	3	revealed	reveal	VERB
abrj-207	151	4	that	that	SCONJ
abrj-207	151	5	age	age	NOUN
abrj-207	151	6	and	and	CCONJ
abrj-207	151	7	gender	gender	NOUN
abrj-207	151	8	were	be	AUX
abrj-207	151	9	the	the	DET
abrj-207	151	10	most	most	ADJ
abrj-207	151	11	importance	importance	NOUN
abrj-207	151	12	factors	factor	NOUN
abrj-207	151	13	that	that	PRON
abrj-207	151	14	influence	influence	VERB
abrj-207	151	15	tax	tax	NOUN
abrj-207	151	16	professional	professional	ADJ
abrj-207	151	17	tax	tax	NOUN
abrj-207	151	18	non	non	ADJ
abrj-207	151	19	-	-	ADJ
abrj-207	151	20	compliant	compliant	ADJ
abrj-207	151	21	behaviour	behaviour	NOUN
abrj-207	151	22	.	.	PUNCT
abrj-207	152	1	in	in	ADP
abrj-207	152	2	addition	addition	NOUN
abrj-207	152	3	,	,	PUNCT
abrj-207	152	4	otai	otai	NOUN
abrj-207	152	5	,	,	PUNCT
abrj-207	152	6	ndede	ndede	NOUN
abrj-207	152	7	and	and	CCONJ
abrj-207	152	8	fredrick	fredrick	PROPN
abrj-207	152	9	(	(	PUNCT
abrj-207	152	10	2023	2023	NUM
abrj-207	152	11	)	)	PUNCT
abrj-207	152	12	studied	study	VERB
abrj-207	152	13	the	the	DET
abrj-207	152	14	effect	effect	NOUN
abrj-207	152	15	of	of	ADP
abrj-207	152	16	age	age	NOUN
abrj-207	152	17	and	and	CCONJ
abrj-207	152	18	level	level	NOUN
abrj-207	152	19	of	of	ADP
abrj-207	152	20	income	income	NOUN
abrj-207	152	21	-	-	PUNCT
abrj-207	152	22	on	on	ADP
abrj-207	152	23	-	-	PUNCT
abrj-207	152	24	income	income	NOUN
abrj-207	152	25	tax	tax	NOUN
abrj-207	152	26	compliance	compliance	NOUN
abrj-207	152	27	of	of	ADP
abrj-207	152	28	small	small	ADJ
abrj-207	152	29	and	and	CCONJ
abrj-207	152	30	medium	medium	ADJ
abrj-207	152	31	enterprises	enterprise	NOUN
abrj-207	152	32	in	in	ADP
abrj-207	152	33	soroti	soroti	PROPN
abrj-207	152	34	district	district	PROPN
abrj-207	152	35	,	,	PUNCT
abrj-207	152	36	uganda	uganda	PROPN
abrj-207	152	37	.	.	PUNCT
abrj-207	153	1	the	the	DET
abrj-207	153	2	study	study	NOUN
abrj-207	153	3	revealed	reveal	VERB
abrj-207	153	4	that	that	SCONJ
abrj-207	153	5	owners	owner	NOUN
abrj-207	153	6	’	'	PUNCT
abrj-207	153	7	managers	manager	NOUN
abrj-207	153	8	age	age	NOUN
abrj-207	153	9	has	have	VERB
abrj-207	153	10	significant	significant	ADJ
abrj-207	153	11	relationship	relationship	NOUN
abrj-207	153	12	with	with	ADP
abrj-207	153	13	income	income	NOUN
abrj-207	153	14	tax	tax	NOUN
abrj-207	153	15	compliance	compliance	NOUN
abrj-207	153	16	by	by	ADP
abrj-207	153	17	firms	firm	NOUN
abrj-207	153	18	.	.	PUNCT
abrj-207	154	1	similarly	similarly	ADV
abrj-207	154	2	,	,	PUNCT
abrj-207	154	3	deyganto	deyganto	NOUN
abrj-207	154	4	(	(	PUNCT
abrj-207	154	5	2018	2018	NUM
abrj-207	154	6	)	)	PUNCT
abrj-207	154	7	looked	look	VERB
abrj-207	154	8	at	at	ADP
abrj-207	154	9	the	the	DET
abrj-207	154	10	various	various	ADJ
abrj-207	154	11	factors	factor	NOUN
abrj-207	154	12	that	that	PRON
abrj-207	154	13	influence	influence	NOUN
abrj-207	154	14	taxpayers	taxpayer	VERB
abrj-207	154	15	voluntary	voluntary	ADJ
abrj-207	154	16	tax	tax	NOUN
abrj-207	154	17	compliance	compliance	NOUN
abrj-207	154	18	in	in	ADP
abrj-207	154	19	gedeo	gedeo	NOUN
abrj-207	154	20	zone	zone	NOUN
abrj-207	154	21	of	of	ADP
abrj-207	154	22	southern	southern	ADJ
abrj-207	154	23	ethiopia	ethiopia	PROPN
abrj-207	154	24	.	.	PUNCT
abrj-207	155	1	the	the	DET
abrj-207	155	2	study	study	NOUN
abrj-207	155	3	revealed	reveal	VERB
abrj-207	155	4	that	that	SCONJ
abrj-207	155	5	gender	gender	NOUN
abrj-207	155	6	and	and	CCONJ
abrj-207	155	7	age	age	NOUN
abrj-207	155	8	are	be	AUX
abrj-207	155	9	key	key	ADJ
abrj-207	155	10	factors	factor	NOUN
abrj-207	155	11	that	that	PRON
abrj-207	155	12	influence	influence	NOUN
abrj-207	155	13	taxpayers	taxpayer	NOUN
abrj-207	155	14	’	’	PART
abrj-207	155	15	voluntary	voluntary	ADJ
abrj-207	155	16	compliance	compliance	NOUN
abrj-207	155	17	attitude	attitude	NOUN
abrj-207	155	18	while	while	SCONJ
abrj-207	155	19	education	education	NOUN
abrj-207	155	20	level	level	NOUN
abrj-207	155	21	has	have	VERB
abrj-207	155	22	no	no	DET
abrj-207	155	23	significant	significant	ADJ
abrj-207	155	24	influence	influence	NOUN
abrj-207	155	25	on	on	ADP
abrj-207	155	26	tax	tax	NOUN
abrj-207	155	27	compliance	compliance	NOUN
abrj-207	155	28	attitude	attitude	NOUN
abrj-207	155	29	.	.	PUNCT
abrj-207	156	1	geyik	geyik	PROPN
abrj-207	156	2	,	,	PUNCT
abrj-207	156	3	seren	seren	PROPN
abrj-207	156	4	and	and	CCONJ
abrj-207	156	5	mcgee	mcgee	PROPN
abrj-207	156	6	(	(	PUNCT
abrj-207	156	7	2024	2024	NUM
abrj-207	156	8	)	)	PUNCT
abrj-207	156	9	investigated	investigate	VERB
abrj-207	156	10	the	the	DET
abrj-207	156	11	empirical	empirical	ADJ
abrj-207	156	12	analysis	analysis	NOUN
abrj-207	156	13	on	on	ADP
abrj-207	156	14	the	the	DET
abrj-207	156	15	effect	effect	NOUN
abrj-207	156	16	of	of	ADP
abrj-207	156	17	taxpayers	taxpayer	NOUN
abrj-207	156	18	’	’	PART
abrj-207	156	19	education	education	NOUN
abrj-207	156	20	level	level	NOUN
abrj-207	156	21	and	and	CCONJ
abrj-207	156	22	marital	marital	ADJ
abrj-207	156	23	status	status	NOUN
abrj-207	156	24	factors	factor	NOUN
abrj-207	156	25	on	on	ADP
abrj-207	156	26	taxpayers	taxpayer	NOUN
abrj-207	156	27	’	’	PART
abrj-207	156	28	attitude	attitude	NOUN
abrj-207	156	29	and	and	CCONJ
abrj-207	156	30	behaviour	behaviour	NOUN
abrj-207	156	31	towards	towards	ADP
abrj-207	156	32	taxes	taxis	NOUN
abrj-207	156	33	.	.	PUNCT
abrj-207	157	1	the	the	DET
abrj-207	157	2	study	study	NOUN
abrj-207	157	3	revealed	reveal	VERB
abrj-207	157	4	that	that	SCONJ
abrj-207	157	5	marital	marital	ADJ
abrj-207	157	6	status	status	NOUN
abrj-207	157	7	is	be	AUX
abrj-207	157	8	a	a	DET
abrj-207	157	9	significant	significant	ADJ
abrj-207	157	10	demographic	demographic	ADJ
abrj-207	157	11	variable	variable	NOUN
abrj-207	157	12	that	that	PRON
abrj-207	157	13	influence	influence	VERB
abrj-207	157	14	attitude	attitude	NOUN
abrj-207	157	15	and	and	CCONJ
abrj-207	157	16	behavior	behavior	NOUN
abrj-207	157	17	towards	towards	ADP
abrj-207	157	18	taxes	taxis	NOUN
abrj-207	157	19	while	while	SCONJ
abrj-207	157	20	educational	educational	ADJ
abrj-207	157	21	level	level	NOUN
abrj-207	157	22	shows	show	VERB
abrj-207	157	23	differences	difference	NOUN
abrj-207	157	24	towards	towards	ADP
abrj-207	157	25	taxes	taxis	NOUN
abrj-207	157	26	.	.	PUNCT
abrj-207	158	1	similarly	similarly	ADV
abrj-207	158	2	,	,	PUNCT
abrj-207	158	3	karlina	karlina	NOUN
abrj-207	158	4	and	and	CCONJ
abrj-207	158	5	anggraini	anggraini	NOUN
abrj-207	158	6	(	(	PUNCT
abrj-207	158	7	2024	2024	NUM
abrj-207	158	8	)	)	PUNCT
abrj-207	158	9	examined	examine	VERB
abrj-207	158	10	the	the	DET
abrj-207	158	11	influence	influence	NOUN
abrj-207	158	12	of	of	ADP
abrj-207	158	13	educational	educational	ADJ
abrj-207	158	14	level	level	NOUN
abrj-207	158	15	,	,	PUNCT
abrj-207	158	16	tax	tax	NOUN
abrj-207	158	17	understanding	understanding	NOUN
abrj-207	158	18	and	and	CCONJ
abrj-207	158	19	tax	tax	NOUN
abrj-207	158	20	awareness	awareness	NOUN
abrj-207	158	21	on	on	ADP
abrj-207	158	22	individual	individual	ADJ
abrj-207	158	23	taxpayer	taxpayer	NOUN
abrj-207	158	24	compliance	compliance	NOUN
abrj-207	158	25	.	.	PUNCT
abrj-207	159	1	the	the	DET
abrj-207	159	2	study	study	NOUN
abrj-207	159	3	revealed	reveal	VERB
abrj-207	159	4	that	that	SCONJ
abrj-207	159	5	level	level	NOUN
abrj-207	159	6	of	of	ADP
abrj-207	159	7	education	education	NOUN
abrj-207	159	8	,	,	PUNCT
abrj-207	159	9	tax	tax	NOUN
abrj-207	159	10	understanding	understanding	NOUN
abrj-207	159	11	and	and	CCONJ
abrj-207	159	12	perceived	perceive	VERB
abrj-207	159	13	tax	tax	NOUN
abrj-207	159	14	awareness	awareness	NOUN
abrj-207	159	15	simultaneously	simultaneously	ADV
abrj-207	159	16	have	have	VERB
abrj-207	159	17	significant	significant	ADJ
abrj-207	159	18	and	and	CCONJ
abrj-207	159	19	positive	positive	ADJ
abrj-207	159	20	effect	effect	NOUN
abrj-207	159	21	on	on	ADP
abrj-207	159	22	individual	individual	ADJ
abrj-207	159	23	taxpayer	taxpayer	NOUN
abrj-207	159	24	compliance	compliance	NOUN
abrj-207	159	25	.	.	PUNCT
abrj-207	160	1	besides	besides	SCONJ
abrj-207	160	2	,	,	PUNCT
abrj-207	160	3	helmy	helmy	ADJ
abrj-207	160	4	,	,	PUNCT
abrj-207	160	5	dwita	dwita	PROPN
abrj-207	160	6	and	and	CCONJ
abrj-207	160	7	cheisviyanny	cheisviyanny	PROPN
abrj-207	160	8	(	(	PUNCT
abrj-207	160	9	2020	2020	NUM
abrj-207	160	10	)	)	PUNCT
abrj-207	160	11	looked	look	VERB
abrj-207	160	12	at	at	ADP
abrj-207	160	13	the	the	DET
abrj-207	160	14	influence	influence	NOUN
abrj-207	160	15	of	of	ADP
abrj-207	160	16	gender	gender	NOUN
abrj-207	160	17	and	and	CCONJ
abrj-207	160	18	machiavellianism	machiavellianism	NOUN
abrj-207	160	19	on	on	ADP
abrj-207	160	20	tax	tax	NOUN
abrj-207	160	21	evasion	evasion	NOUN
abrj-207	160	22	.	.	PUNCT
abrj-207	161	1	the	the	DET
abrj-207	161	2	study	study	NOUN
abrj-207	161	3	revealed	reveal	VERB
abrj-207	161	4	that	that	SCONJ
abrj-207	161	5	gender	gender	NOUN
abrj-207	161	6	has	have	VERB
abrj-207	161	7	significant	significant	ADJ
abrj-207	161	8	influences	influence	NOUN
abrj-207	161	9	on	on	ADP
abrj-207	161	10	tax	tax	NOUN
abrj-207	161	11	evasion	evasion	NOUN
abrj-207	161	12	among	among	ADP
abrj-207	161	13	accounting	accounting	NOUN
abrj-207	161	14	students	student	NOUN
abrj-207	161	15	where	where	SCONJ
abrj-207	161	16	men	man	NOUN
abrj-207	161	17	demonstrate	demonstrate	VERB
abrj-207	161	18	high	high	ADJ
abrj-207	161	19	level	level	NOUN
abrj-207	161	20	of	of	ADP
abrj-207	161	21	tax	tax	NOUN
abrj-207	161	22	evasion	evasion	NOUN
abrj-207	161	23	than	than	ADP
abrj-207	161	24	women	woman	NOUN
abrj-207	161	25	.	.	PUNCT
abrj-207	162	1	moreover	moreover	ADV
abrj-207	162	2	,	,	PUNCT
abrj-207	162	3	aregbesola	aregbesola	PROPN
abrj-207	162	4	et	et	PROPN
abrj-207	162	5	al	al	PROPN
abrj-207	162	6	.	.	PROPN
abrj-207	162	7	,	,	PUNCT
abrj-207	162	8	(	(	PUNCT
abrj-207	162	9	2020	2020	NUM
abrj-207	162	10	)	)	PUNCT
abrj-207	162	11	looked	look	VERB
abrj-207	162	12	at	at	ADP
abrj-207	162	13	marital	marital	ADJ
abrj-207	162	14	status	status	NOUN
abrj-207	162	15	and	and	CCONJ
abrj-207	162	16	educational	educational	ADJ
abrj-207	162	17	background	background	NOUN
abrj-207	162	18	as	as	ADP
abrj-207	162	19	determinants	determinant	NOUN
abrj-207	162	20	of	of	ADP
abrj-207	162	21	tax	tax	NOUN
abrj-207	162	22	compliance	compliance	NOUN
abrj-207	162	23	in	in	ADP
abrj-207	162	24	nigeria	nigeria	PROPN
abrj-207	162	25	.	.	PUNCT
abrj-207	163	1	the	the	DET
abrj-207	163	2	study	study	NOUN
abrj-207	163	3	revealed	reveal	VERB
abrj-207	163	4	that	that	SCONJ
abrj-207	163	5	marital	marital	ADJ
abrj-207	163	6	status	status	NOUN
abrj-207	163	7	significantly	significantly	ADV
abrj-207	163	8	influences	influence	VERB
abrj-207	163	9	personal	personal	ADJ
abrj-207	163	10	income	income	NOUN
abrj-207	163	11	tax	tax	NOUN
abrj-207	163	12	compliance	compliance	NOUN
abrj-207	163	13	while	while	SCONJ
abrj-207	163	14	educational	educational	ADJ
abrj-207	163	15	level	level	NOUN
abrj-207	163	16	insignificantly	insignificantly	ADV
abrj-207	163	17	influences	influence	VERB
abrj-207	163	18	personal	personal	ADJ
abrj-207	163	19	income	income	NOUN
abrj-207	163	20	tax	tax	NOUN
abrj-207	163	21	.	.	PUNCT
abrj-207	164	1	furthermore	furthermore	ADV
abrj-207	164	2	,	,	PUNCT
abrj-207	164	3	tan	tan	PROPN
abrj-207	164	4	et	et	PROPN
abrj-207	164	5	al	al	PROPN
abrj-207	164	6	.	.	PROPN
abrj-207	164	7	,	,	PUNCT
abrj-207	164	8	(	(	PUNCT
abrj-207	164	9	2021	2021	NUM
abrj-207	164	10	)	)	PUNCT
abrj-207	164	11	investigated	investigate	VERB
abrj-207	164	12	the	the	DET
abrj-207	164	13	moderating	moderate	VERB
abrj-207	164	14	effect	effect	NOUN
abrj-207	164	15	of	of	ADP
abrj-207	164	16	individual	individual	ADJ
abrj-207	164	17	taxpayer	taxpayer	PROPN
abrj-207	164	18	’s	’s	PART
abrj-207	164	19	education	education	NOUN
abrj-207	164	20	level	level	NOUN
abrj-207	164	21	on	on	ADP
abrj-207	164	22	ethical	ethical	ADJ
abrj-207	164	23	perception	perception	NOUN
abrj-207	164	24	and	and	CCONJ
abrj-207	164	25	tax	tax	NOUN
abrj-207	164	26	compliance	compliance	NOUN
abrj-207	164	27	behaviour	behaviour	NOUN
abrj-207	164	28	in	in	ADP
abrj-207	164	29	peninsular	peninsular	PROPN
abrj-207	164	30	,	,	PUNCT
abrj-207	164	31	malaysia	malaysia	PROPN
abrj-207	164	32	.	.	PUNCT
abrj-207	165	1	the	the	DET
abrj-207	165	2	study	study	NOUN
abrj-207	165	3	revealed	reveal	VERB
abrj-207	165	4	a	a	DET
abrj-207	165	5	positive	positive	ADJ
abrj-207	165	6	significant	significant	ADJ
abrj-207	165	7	relationship	relationship	NOUN
abrj-207	165	8	between	between	ADP
abrj-207	165	9	ethical	ethical	ADJ
abrj-207	165	10	perception	perception	NOUN
abrj-207	165	11	and	and	CCONJ
abrj-207	165	12	tax	tax	NOUN
abrj-207	165	13	compliance	compliance	NOUN
abrj-207	165	14	behaviour	behaviour	NOUN
abrj-207	165	15	through	through	ADP
abrj-207	165	16	educational	educational	ADJ
abrj-207	165	17	level	level	NOUN
abrj-207	165	18	which	which	PRON
abrj-207	165	19	enhances	enhance	VERB
abrj-207	165	20	greater	great	ADJ
abrj-207	165	21	tax	tax	NOUN
abrj-207	165	22	compliance	compliance	NOUN
abrj-207	165	23	.	.	PUNCT
abrj-207	166	1	additionally	additionally	ADV
abrj-207	166	2	,	,	PUNCT
abrj-207	166	3	kurnia	kurnia	NOUN
abrj-207	166	4	and	and	CCONJ
abrj-207	166	5	fajarwati	fajarwati	PROPN
abrj-207	166	6	(	(	PUNCT
abrj-207	166	7	2022	2022	NUM
abrj-207	166	8	)	)	PUNCT
abrj-207	166	9	examined	examine	VERB
abrj-207	166	10	the	the	DET
abrj-207	166	11	effect	effect	NOUN
abrj-207	166	12	of	of	ADP
abrj-207	166	13	educational	educational	ADJ
abrj-207	166	14	level	level	NOUN
abrj-207	166	15	,	,	PUNCT
abrj-207	166	16	income	income	NOUN
abrj-207	166	17	level	level	NOUN
abrj-207	166	18	and	and	CCONJ
abrj-207	166	19	tax	tax	NOUN
abrj-207	166	20	policy	policy	NOUN
abrj-207	166	21	on	on	ADP
abrj-207	166	22	taxpayer	taxpayer	NOUN
abrj-207	166	23	compliance	compliance	NOUN
abrj-207	166	24	during	during	ADP
abrj-207	166	25	the	the	DET
abrj-207	166	26	covid-19	covid-19	PROPN
abrj-207	166	27	pandemic	pandemic	NOUN
abrj-207	166	28	.	.	PUNCT
abrj-207	167	1	the	the	DET
abrj-207	167	2	study	study	NOUN
abrj-207	167	3	revealed	reveal	VERB
abrj-207	167	4	that	that	SCONJ
abrj-207	167	5	education	education	NOUN
abrj-207	167	6	level	level	NOUN
abrj-207	167	7	partially	partially	ADV
abrj-207	167	8	had	have	VERB
abrj-207	167	9	negative	negative	ADJ
abrj-207	167	10	effect	effect	NOUN
abrj-207	167	11	or	or	CCONJ
abrj-207	167	12	did	do	AUX
abrj-207	167	13	not	not	PART
abrj-207	167	14	affect	affect	VERB
abrj-207	167	15	taxpayer	taxpayer	NOUN
abrj-207	167	16	compliance	compliance	NOUN
abrj-207	167	17	.	.	PUNCT
abrj-207	168	1	lastly	lastly	ADV
abrj-207	168	2	,	,	PUNCT
abrj-207	168	3	oduro	oduro	NOUN
abrj-207	168	4	et	et	PROPN
abrj-207	168	5	al	al	PROPN
abrj-207	168	6	.	.	PROPN
abrj-207	168	7	,	,	PUNCT
abrj-207	168	8	(	(	PUNCT
abrj-207	168	9	2018	2018	NUM
abrj-207	168	10	)	)	PUNCT
abrj-207	168	11	studied	study	VERB
abrj-207	168	12	tax	tax	NOUN
abrj-207	168	13	evasion	evasion	NOUN
abrj-207	168	14	determinants	determinant	NOUN
abrj-207	168	15	in	in	ADP
abrj-207	168	16	developing	develop	VERB
abrj-207	168	17	economies	economy	NOUN
abrj-207	168	18	using	use	VERB
abrj-207	168	19	structural	structural	ADJ
abrj-207	168	20	equations	equation	NOUN
abrj-207	168	21	model	model	NOUN
abrj-207	168	22	in	in	ADP
abrj-207	168	23	ghana	ghana	PROPN
abrj-207	168	24	.	.	PUNCT
abrj-207	169	1	the	the	DET
abrj-207	169	2	study	study	NOUN
abrj-207	169	3	revealed	reveal	VERB
abrj-207	169	4	that	that	SCONJ
abrj-207	169	5	socio	socio	NOUN
abrj-207	169	6	-	-	PUNCT
abrj-207	169	7	cultural	cultural	ADJ
abrj-207	169	8	factors	factor	NOUN
abrj-207	169	9	such	such	ADJ
abrj-207	169	10	as	as	ADP
abrj-207	169	11	age	age	NOUN
abrj-207	169	12	,	,	PUNCT
abrj-207	169	13	gender	gender	NOUN
abrj-207	169	14	,	,	PUNCT
abrj-207	169	15	income	income	NOUN
abrj-207	169	16	level	level	NOUN
abrj-207	169	17	and	and	CCONJ
abrj-207	169	18	education	education	NOUN
abrj-207	169	19	level	level	NOUN
abrj-207	169	20	does	do	AUX
abrj-207	169	21	not	not	PART
abrj-207	169	22	have	have	VERB
abrj-207	169	23	significant	significant	ADJ
abrj-207	169	24	influence	influence	NOUN
abrj-207	169	25	on	on	ADP
abrj-207	169	26	tax	tax	NOUN
abrj-207	169	27	evasion	evasion	NOUN
abrj-207	169	28	.	.	PUNCT
abrj-207	170	1	3	3	X
abrj-207	170	2	.	.	X
abrj-207	170	3	methodology	methodology	NOUN
abrj-207	170	4	the	the	DET
abrj-207	170	5	study	study	NOUN
abrj-207	170	6	employed	employ	VERB
abrj-207	170	7	survey	survey	NOUN
abrj-207	170	8	research	research	NOUN
abrj-207	170	9	design	design	NOUN
abrj-207	170	10	and	and	CCONJ
abrj-207	170	11	random	random	ADJ
abrj-207	170	12	sampling	sampling	NOUN
abrj-207	170	13	techniques	technique	NOUN
abrj-207	170	14	to	to	PART
abrj-207	170	15	gathered	gathered	VERB
abrj-207	170	16	the	the	DET
abrj-207	170	17	relevant	relevant	ADJ
abrj-207	170	18	primary	primary	ADJ
abrj-207	170	19	data	datum	NOUN
abrj-207	170	20	required	require	VERB
abrj-207	170	21	for	for	ADP
abrj-207	170	22	the	the	DET
abrj-207	170	23	study	study	NOUN
abrj-207	170	24	from	from	ADP
abrj-207	170	25	individual	individual	ADJ
abrj-207	170	26	tax	tax	NOUN
abrj-207	170	27	payers	payer	NOUN
abrj-207	170	28	in	in	ADP
abrj-207	170	29	both	both	CCONJ
abrj-207	170	30	formal	formal	ADJ
abrj-207	170	31	and	and	CCONJ
abrj-207	170	32	informal	informal	ADJ
abrj-207	170	33	sectors	sector	NOUN
abrj-207	170	34	in	in	ADP
abrj-207	170	35	the	the	DET
abrj-207	170	36	three	three	NUM
abrj-207	170	37	selected	select	VERB
abrj-207	170	38	states	state	NOUN
abrj-207	170	39	of	of	ADP
abrj-207	170	40	lagos	lago	NOUN
abrj-207	170	41	,	,	PUNCT
abrj-207	170	42	oyo	oyo	NOUN
abrj-207	170	43	,	,	PUNCT
abrj-207	170	44	and	and	CCONJ
abrj-207	170	45	ogun	ogun	NOUN
abrj-207	170	46	in	in	ADP
abrj-207	170	47	the	the	DET
abrj-207	170	48	south	south	PROPN
abrj-207	170	49	west	west	PROPN
abrj-207	170	50	,	,	PUNCT
abrj-207	170	51	nigeria	nigeria	PROPN
abrj-207	170	52	.	.	PUNCT
abrj-207	171	1	the	the	DET
abrj-207	171	2	survey	survey	NOUN
abrj-207	171	3	design	design	NOUN
abrj-207	171	4	was	be	AUX
abrj-207	171	5	adapted	adapt	VERB
abrj-207	171	6	for	for	ADP
abrj-207	171	7	the	the	DET
abrj-207	171	8	study	study	NOUN
abrj-207	171	9	because	because	SCONJ
abrj-207	171	10	of	of	ADP
abrj-207	171	11	its	its	PRON
abrj-207	171	12	reliability	reliability	NOUN
abrj-207	171	13	to	to	PART
abrj-207	171	14	gather	gather	VERB
abrj-207	171	15	data	datum	NOUN
abrj-207	171	16	from	from	ADP
abrj-207	171	17	individual	individual	ADJ
abrj-207	171	18	tax	tax	NOUN
abrj-207	171	19	payer	payer	NOUN
abrj-207	171	20	on	on	ADP
abrj-207	171	21	tax	tax	NOUN
abrj-207	171	22	compliance	compliance	NOUN
abrj-207	171	23	as	as	SCONJ
abrj-207	171	24	affirmed	affirm	VERB
abrj-207	171	25	by	by	ADP
abrj-207	171	26	previous	previous	ADJ
abrj-207	171	27	researchers	researcher	NOUN
abrj-207	171	28	like	like	ADP
abrj-207	171	29	adekoya	adekoya	NOUN
abrj-207	171	30	(	(	PUNCT
abrj-207	171	31	2020	2020	NUM
abrj-207	171	32	)	)	PUNCT
abrj-207	171	33	;	;	PUNCT
abrj-207	171	34	adekoya	adekoya	NOUN
abrj-207	171	35	and	and	CCONJ
abrj-207	171	36	enyi	enyi	NOUN
abrj-207	171	37	(	(	PUNCT
abrj-207	171	38	2020	2020	NUM
abrj-207	171	39	)	)	PUNCT
abrj-207	171	40	alabede	alabede	NOUN
abrj-207	171	41	(	(	PUNCT
abrj-207	171	42	2014	2014	NUM
abrj-207	171	43	)	)	PUNCT
abrj-207	171	44	,	,	PUNCT
abrj-207	171	45	al	al	PROPN
abrj-207	171	46	-	-	PUNCT
abrj-207	171	47	maghrebi	maghrebi	NOUN
abrj-207	171	48	et	et	PROPN
abrj-207	171	49	al	al	PROPN
abrj-207	171	50	.	.	PROPN
abrj-207	171	51	,	,	PUNCT
abrj-207	171	52	(	(	PUNCT
abrj-207	171	53	2016	2016	NUM
abrj-207	171	54	)	)	PUNCT
abrj-207	171	55	,	,	PUNCT
abrj-207	171	56	kirchler	kirchler	NOUN
abrj-207	171	57	and	and	CCONJ
abrj-207	171	58	wahl	wahl	PROPN
abrj-207	171	59	(	(	PUNCT
abrj-207	171	60	2010	2010	NUM
abrj-207	171	61	)	)	PUNCT
abrj-207	171	62	,	,	PUNCT
abrj-207	171	63	sitardja	sitardja	NOUN
abrj-207	171	64	and	and	CCONJ
abrj-207	171	65	dwimulyani	dwimulyani	PROPN
abrj-207	171	66	(	(	PUNCT
abrj-207	171	67	2016	2016	NUM
abrj-207	171	68	)	)	PUNCT
abrj-207	171	69	.	.	PUNCT
abrj-207	172	1	six	six	NUM
abrj-207	172	2	hundred	hundred	NUM
abrj-207	172	3	copies	copy	NOUN
abrj-207	172	4	of	of	ADP
abrj-207	172	5	questionnaires	questionnaire	NOUN
abrj-207	172	6	were	be	AUX
abrj-207	172	7	administered	administer	VERB
abrj-207	172	8	to	to	ADP
abrj-207	172	9	various	various	ADJ
abrj-207	172	10	individual	individual	ADJ
abrj-207	172	11	respondents	respondent	NOUN
abrj-207	172	12	in	in	ADP
abrj-207	172	13	the	the	DET
abrj-207	172	14	three	three	NUM
abrj-207	172	15	states	state	NOUN
abrj-207	172	16	at	at	ADP
abrj-207	172	17	two	two	NUM
abrj-207	172	18	hundred	hundred	NUM
abrj-207	172	19	copies	copy	NOUN
abrj-207	172	20	each	each	PRON
abrj-207	172	21	.	.	PUNCT
abrj-207	173	1	a	a	DET
abrj-207	173	2	total	total	NOUN
abrj-207	173	3	of	of	ADP
abrj-207	173	4	five	five	NUM
abrj-207	173	5	hundred	hundred	NUM
abrj-207	173	6	and	and	CCONJ
abrj-207	173	7	six	six	NUM
abrj-207	173	8	copies	copy	NOUN
abrj-207	173	9	were	be	AUX
abrj-207	173	10	received	receive	VERB
abrj-207	173	11	,	,	PUNCT
abrj-207	173	12	this	this	PRON
abrj-207	173	13	gives	give	VERB
abrj-207	173	14	a	a	DET
abrj-207	173	15	response	response	NOUN
abrj-207	173	16	rate	rate	NOUN
abrj-207	173	17	of	of	ADP
abrj-207	173	18	84.3	84.3	NUM
abrj-207	173	19	%	%	NOUN
abrj-207	173	20	.	.	PUNCT
abrj-207	174	1	the	the	DET
abrj-207	174	2	pit	pit	NOUN
abrj-207	174	3	compliance	compliance	NOUN
abrj-207	174	4	questions	question	NOUN
abrj-207	174	5	highlighted	highlight	VERB
abrj-207	174	6	in	in	ADP
abrj-207	174	7	the	the	DET
abrj-207	174	8	questionnaire	questionnaire	NOUN
abrj-207	174	9	were	be	AUX
abrj-207	174	10	adapted	adapt	VERB
abrj-207	174	11	from	from	ADP
abrj-207	174	12	the	the	DET
abrj-207	174	13	work	work	NOUN
abrj-207	174	14	of	of	ADP
abrj-207	174	15	tax	tax	NOUN
abrj-207	174	16	payers	payer	NOUN
abrj-207	174	17	’	'	PUNCT
abrj-207	174	18	compliance	compliance	NOUN
abrj-207	174	19	appraisal	appraisal	NOUN
abrj-207	174	20	by	by	ADP
abrj-207	174	21	fischer	fischer	PROPN
abrj-207	174	22	et	et	PROPN
abrj-207	174	23	al	al	PROPN
abrj-207	174	24	.	.	PROPN
abrj-207	174	25	,	,	PUNCT
abrj-207	174	26	(	(	PUNCT
abrj-207	174	27	1992	1992	NUM
abrj-207	174	28	)	)	PUNCT
abrj-207	174	29	,	,	PUNCT
abrj-207	174	30	adekoya	adekoya	NOUN
abrj-207	174	31	(	(	PUNCT
abrj-207	174	32	2020	2020	NUM
abrj-207	174	33	)	)	PUNCT
abrj-207	174	34	;	;	PUNCT
abrj-207	174	35	adekoya	adekoya	NOUN
abrj-207	174	36	and	and	CCONJ
abrj-207	174	37	akintoye	akintoye	PROPN
abrj-207	174	38	(	(	PUNCT
abrj-207	174	39	2019	2019	NUM
abrj-207	174	40	)	)	PUNCT
abrj-207	174	41	;	;	PUNCT
abrj-207	174	42	enyi	enyi	PROPN
abrj-207	174	43	,	,	PUNCT
abrj-207	174	44	akintoye	akintoye	PROPN
abrj-207	174	45	and	and	CCONJ
abrj-207	174	46	adekoya	adekoya	PROPN
abrj-207	174	47	(	(	PUNCT
abrj-207	174	48	2019	2019	NUM
abrj-207	174	49	)	)	PUNCT
abrj-207	174	50	;	;	PUNCT
abrj-207	174	51	kirchler	kirchler	NOUN
abrj-207	174	52	and	and	CCONJ
abrj-207	174	53	wahls	wahls	PROPN
abrj-207	174	54	(	(	PUNCT
abrj-207	174	55	2010	2010	NUM
abrj-207	174	56	)	)	PUNCT
abrj-207	174	57	,	,	PUNCT
abrj-207	174	58	lateef	lateef	PROPN
abrj-207	174	59	,	,	PUNCT
abrj-207	174	60	saheed	sahee	VERB
abrj-207	174	61	and	and	CCONJ
abrj-207	174	62	onipe	onipe	ADJ
abrj-207	174	63	(	(	PUNCT
abrj-207	174	64	2015	2015	NUM
abrj-207	174	65	)	)	PUNCT
abrj-207	174	66	.	.	PUNCT
abrj-207	175	1	the	the	DET
abrj-207	175	2	pit	pit	NOUN
abrj-207	175	3	questions	question	NOUN
abrj-207	175	4	covered	cover	VERB
abrj-207	175	5	morality	morality	NOUN
abrj-207	175	6	,	,	PUNCT
abrj-207	175	7	honesty	honesty	NOUN
abrj-207	175	8	and	and	CCONJ
abrj-207	175	9	trust	trust	NOUN
abrj-207	175	10	,	,	PUNCT
abrj-207	175	11	responsibility	responsibility	NOUN
abrj-207	175	12	,	,	PUNCT
abrj-207	175	13	and	and	CCONJ
abrj-207	175	14	right	right	ADV
abrj-207	175	15	of	of	ADP
abrj-207	175	16	payment	payment	NOUN
abrj-207	175	17	.	.	PUNCT
abrj-207	176	1	these	these	DET
abrj-207	176	2	questions	question	NOUN
abrj-207	176	3	were	be	AUX
abrj-207	176	4	structured	structure	VERB
abrj-207	176	5	,	,	PUNCT
abrj-207	176	6	scaled	scale	VERB
abrj-207	176	7	in	in	ADP
abrj-207	176	8	closed	closed	ADJ
abrj-207	176	9	ended	end	VERB
abrj-207	176	10	form	form	NOUN
abrj-207	176	11	,	,	PUNCT
abrj-207	176	12	and	and	CCONJ
abrj-207	176	13	were	be	AUX
abrj-207	176	14	measured	measure	VERB
abrj-207	176	15	using	use	VERB
abrj-207	176	16	six	six	NUM
abrj-207	176	17	-	-	PUNCT
abrj-207	176	18	point	point	NOUN
abrj-207	176	19	likert	likert	ADJ
abrj-207	176	20	scale	scale	NOUN
abrj-207	176	21	of	of	ADP
abrj-207	176	22	1	1	NUM
abrj-207	176	23	=	=	NUM
abrj-207	176	24	strongly	strongly	ADV
abrj-207	176	25	disagree	disagree	VERB
abrj-207	176	26	,	,	PUNCT
abrj-207	176	27	2	2	NUM
abrj-207	176	28	=	=	NUM
abrj-207	176	29	disagree	disagree	VERB
abrj-207	176	30	,	,	PUNCT
abrj-207	176	31	3	3	NUM
abrj-207	176	32	=	=	PRON
abrj-207	176	33	partially	partially	ADV
abrj-207	176	34	disagree	disagree	VERB
abrj-207	176	35	,	,	PUNCT
abrj-207	176	36	4	4	NUM
abrj-207	176	37	=	=	PRON
abrj-207	176	38	partially	partially	ADV
abrj-207	176	39	agree	agree	VERB
abrj-207	176	40	,	,	PUNCT
abrj-207	176	41	5	5	NUM
abrj-207	176	42	=	=	PRON
abrj-207	176	43	agree	agree	VERB
abrj-207	176	44	and	and	CCONJ
abrj-207	176	45	6	6	NUM
abrj-207	176	46	=	=	PRON
abrj-207	176	47	strongly	strongly	ADV
abrj-207	176	48	agree	agree	VERB
abrj-207	176	49	.	.	PUNCT
abrj-207	177	1	3.1	3.1	NUM
abrj-207	177	2	.	.	PUNCT
abrj-207	177	3	reliability	reliability	NOUN
abrj-207	177	4	of	of	ADP
abrj-207	177	5	research	research	NOUN
abrj-207	177	6	instrument	instrument	NOUN
abrj-207	177	7	the	the	DET
abrj-207	177	8	reliability	reliability	NOUN
abrj-207	177	9	of	of	ADP
abrj-207	177	10	the	the	DET
abrj-207	177	11	research	research	NOUN
abrj-207	177	12	instrument	instrument	NOUN
abrj-207	177	13	was	be	AUX
abrj-207	177	14	measured	measure	VERB
abrj-207	177	15	with	with	ADP
abrj-207	177	16	the	the	DET
abrj-207	177	17	use	use	NOUN
abrj-207	177	18	of	of	ADP
abrj-207	177	19	composite	composite	ADJ
abrj-207	177	20	reliability	reliability	NOUN
abrj-207	177	21	test	test	NOUN
abrj-207	177	22	.	.	PUNCT
abrj-207	178	1	a	a	DET
abrj-207	178	2	composite	composite	ADJ
abrj-207	178	3	reliability	reliability	NOUN
abrj-207	178	4	and	and	CCONJ
abrj-207	178	5	cronbach	cronbach	VERB
abrj-207	178	6	alpha	alpha	NOUN
abrj-207	178	7	(	(	PUNCT
abrj-207	178	8	α	α	NOUN
abrj-207	178	9	)	)	PUNCT
abrj-207	178	10	calculated	calculate	VERB
abrj-207	178	11	greater	great	ADJ
abrj-207	178	12	than	than	ADP
abrj-207	178	13	0.6	0.6	NUM
abrj-207	178	14	was	be	AUX
abrj-207	178	15	affirmed	affirm	VERB
abrj-207	178	16	by	by	ADP
abrj-207	178	17	taber	taber	PROPN
abrj-207	178	18	(	(	PUNCT
abrj-207	178	19	2016	2016	NUM
abrj-207	178	20	)	)	PUNCT
abrj-207	178	21	;	;	PUNCT
abrj-207	178	22	adekoya	adekoya	NOUN
abrj-207	178	23	(	(	PUNCT
abrj-207	178	24	2020	2020	NUM
abrj-207	178	25	)	)	PUNCT
abrj-207	178	26	;	;	PUNCT
abrj-207	178	27	adekoya	adekoya	NOUN
abrj-207	178	28	,	,	PUNCT
abrj-207	178	29	adegbie	adegbie	NOUN
abrj-207	178	30	and	and	CCONJ
abrj-207	178	31	agbetunde	agbetunde	ADJ
abrj-207	178	32	(	(	PUNCT
abrj-207	178	33	2020	2020	NUM
abrj-207	178	34	)	)	PUNCT
abrj-207	178	35	;	;	PUNCT
abrj-207	178	36	adekoya	adekoya	NOUN
abrj-207	178	37	,	,	PUNCT
abrj-207	178	38	agbetunde	agbetunde	ADJ
abrj-207	178	39	and	and	CCONJ
abrj-207	178	40	lawal	lawal	NOUN
abrj-207	178	41	(	(	PUNCT
abrj-207	178	42	2022	2022	NUM
abrj-207	178	43	)	)	PUNCT
abrj-207	178	44	as	as	ADP
abrj-207	178	45	a	a	DET
abrj-207	178	46	reasonable	reasonable	ADJ
abrj-207	178	47	,	,	PUNCT
abrj-207	178	48	reliable	reliable	ADJ
abrj-207	178	49	and	and	CCONJ
abrj-207	178	50	acceptable	acceptable	ADJ
abrj-207	178	51	.	.	PUNCT
abrj-207	179	1	the	the	DET
abrj-207	179	2	reliability	reliability	NOUN
abrj-207	179	3	test	test	NOUN
abrj-207	179	4	of	of	ADP
abrj-207	179	5	the	the	DET
abrj-207	179	6	instrument	instrument	NOUN
abrj-207	179	7	based	base	VERB
abrj-207	179	8	on	on	ADP
abrj-207	179	9	pilot	pilot	NOUN
abrj-207	179	10	study	study	NOUN
abrj-207	179	11	showed	show	VERB
abrj-207	179	12	that	that	SCONJ
abrj-207	179	13	pit	pit	NOUN
abrj-207	179	14	compliance	compliance	NOUN
abrj-207	179	15	had	have	AUX
abrj-207	179	16	cronbach	cronbach	VERB
abrj-207	179	17	’s	’s	PART
abrj-207	179	18	alpha	alpha	NOUN
abrj-207	179	19	of	of	ADP
abrj-207	179	20	0.81	0.81	NUM
abrj-207	179	21	.	.	PUNCT
abrj-207	180	1	this	this	PRON
abrj-207	180	2	showed	show	VERB
abrj-207	180	3	that	that	SCONJ
abrj-207	180	4	the	the	DET
abrj-207	180	5	instrument	instrument	NOUN
abrj-207	180	6	was	be	AUX
abrj-207	180	7	reasonable	reasonable	ADJ
abrj-207	180	8	and	and	CCONJ
abrj-207	180	9	reliable	reliable	ADJ
abrj-207	180	10	for	for	ADP
abrj-207	180	11	the	the	DET
abrj-207	180	12	study	study	NOUN
abrj-207	180	13	.	.	PUNCT
abrj-207	181	1	3.2	3.2	NUM
abrj-207	181	2	.	.	PUNCT
abrj-207	181	3	model	model	NOUN
abrj-207	181	4	specification	specification	NOUN
abrj-207	181	5	the	the	DET
abrj-207	181	6	study	study	NOUN
abrj-207	181	7	expects	expect	VERB
abrj-207	181	8	that	that	SCONJ
abrj-207	181	9	the	the	DET
abrj-207	181	10	independent	independent	ADJ
abrj-207	181	11	variables	variable	NOUN
abrj-207	181	12	(	(	PUNCT
abrj-207	181	13	demographic	demographic	ADJ
abrj-207	181	14	factors	factor	NOUN
abrj-207	181	15	)	)	PUNCT
abrj-207	181	16	would	would	AUX
abrj-207	181	17	enhance	enhance	VERB
abrj-207	181	18	dependent	dependent	ADJ
abrj-207	181	19	variable	variable	NOUN
abrj-207	181	20	(	(	PUNCT
abrj-207	181	21	pit	pit	NOUN
abrj-207	181	22	compliance	compliance	NOUN
abrj-207	181	23	)	)	PUNCT
abrj-207	181	24	.	.	PUNCT
abrj-207	182	1	it	it	PRON
abrj-207	182	2	is	be	AUX
abrj-207	182	3	therefore	therefore	ADV
abrj-207	182	4	expected	expect	VERB
abrj-207	182	5	that	that	SCONJ
abrj-207	182	6	demographic	demographic	ADJ
abrj-207	182	7	factors	factor	NOUN
abrj-207	182	8	would	would	AUX
abrj-207	182	9	enhance	enhance	VERB
abrj-207	182	10	pit	pit	NOUN
abrj-207	182	11	compliance	compliance	NOUN
abrj-207	182	12	.	.	PUNCT
abrj-207	183	1	demographic	demographic	ADJ
abrj-207	183	2	factors	factor	NOUN
abrj-207	183	3	are	be	AUX
abrj-207	183	4	gender	gender	NOUN
abrj-207	183	5	,	,	PUNCT
abrj-207	183	6	age	age	NOUN
abrj-207	183	7	,	,	PUNCT
abrj-207	183	8	education	education	NOUN
abrj-207	183	9	level	level	NOUN
abrj-207	183	10	,	,	PUNCT
abrj-207	183	11	and	and	CCONJ
abrj-207	183	12	employment	employment	NOUN
abrj-207	183	13	status	status	NOUN
abrj-207	183	14	.	.	PUNCT
abrj-207	184	1	3.2.1	3.2.1	X
abrj-207	184	2	.	.	PUNCT
abrj-207	184	3	pit	pit	NOUN
abrj-207	184	4	compliance	compliance	NOUN
abrj-207	184	5	and	and	CCONJ
abrj-207	184	6	demographic	demographic	ADJ
abrj-207	184	7	factors	factor	NOUN
abrj-207	184	8	pitc	pitc	NOUN
abrj-207	185	1	=	=	PUNCT
abrj-207	185	2	β0	β0	NOUN
abrj-207	185	3	+	+	CCONJ
abrj-207	185	4	β1geni	β1geni	PROPN
abrj-207	185	5	+	+	CCONJ
abrj-207	185	6	β2agei	β2agei	PUNCT
abrj-207	186	1	+	+	NUM
abrj-207	186	2	β3eli	β3eli	PUNCT
abrj-207	187	1	+	+	CCONJ
abrj-207	187	2	β4esi	β4esi	X
abrj-207	188	1	+	+	CCONJ
abrj-207	188	2	ε	ε	X
abrj-207	188	3	where	where	SCONJ
abrj-207	188	4	:	:	PUNCT
abrj-207	188	5	asian	asian	ADJ
abrj-207	188	6	business	business	NOUN
abrj-207	188	7	research	research	NOUN
abrj-207	188	8	journal	journal	NOUN
abrj-207	188	9	,	,	PUNCT
abrj-207	188	10	2024	2024	NUM
abrj-207	188	11	,	,	PUNCT
abrj-207	188	12	9	9	NUM
abrj-207	188	13	:	:	SYM
abrj-207	188	14	97	97	NUM
abrj-207	188	15	-	-	SYM
abrj-207	188	16	104	104	NUM
abrj-207	188	17	101	101	NUM
abrj-207	188	18	©	©	ADP
abrj-207	188	19	2024	2024	NUM
abrj-207	188	20	by	by	ADP
abrj-207	188	21	the	the	DET
abrj-207	188	22	authors	author	NOUN
abrj-207	188	23	;	;	PUNCT
abrj-207	188	24	licensee	licensee	NOUN
abrj-207	188	25	eastern	eastern	ADJ
abrj-207	188	26	centre	centre	NOUN
abrj-207	188	27	of	of	ADP
abrj-207	188	28	science	science	NOUN
abrj-207	188	29	and	and	CCONJ
abrj-207	188	30	education	education	NOUN
abrj-207	188	31	,	,	PUNCT
abrj-207	188	32	usa	usa	PROPN
abrj-207	188	33	gen	gen	PROPN
abrj-207	188	34	=	=	NOUN
abrj-207	188	35	gender	gender	NOUN
abrj-207	188	36	age	age	NOUN
abrj-207	188	37	=	=	PUNCT
abrj-207	188	38	age	age	NOUN
abrj-207	189	1	el	el	PROPN
abrj-207	189	2	=	=	PROPN
abrj-207	189	3	education	education	NOUN
abrj-207	189	4	level	level	NOUN
abrj-207	189	5	es	es	X
abrj-207	189	6	=	=	SYM
abrj-207	189	7	employment	employment	NOUN
abrj-207	189	8	status	status	NOUN
abrj-207	189	9	ɛ	ɛ	PROPN
abrj-207	189	10	=	=	NOUN
abrj-207	189	11	error	error	NOUN
abrj-207	189	12	terms	term	NOUN
abrj-207	189	13	β0	β0	NOUN
abrj-207	189	14	=	=	PUNCT
abrj-207	189	15	intercept	intercept	NOUN
abrj-207	189	16	or	or	CCONJ
abrj-207	189	17	the	the	DET
abrj-207	189	18	constant	constant	ADJ
abrj-207	189	19	β1	β1	PROPN
abrj-207	189	20	–	–	PUNCT
abrj-207	189	21	β4	β4	NOUN
abrj-207	189	22	=	=	SYM
abrj-207	189	23	partial	partial	ADJ
abrj-207	189	24	regression	regression	NOUN
abrj-207	189	25	coefficient	coefficient	NOUN
abrj-207	189	26	of	of	ADP
abrj-207	189	27	the	the	DET
abrj-207	189	28	explanatory	explanatory	ADJ
abrj-207	189	29	variables	variable	NOUN
abrj-207	189	30	.	.	PUNCT
abrj-207	190	1	4	4	X
abrj-207	190	2	.	.	NOUN
abrj-207	190	3	results	result	NOUN
abrj-207	190	4	and	and	CCONJ
abrj-207	190	5	findings	finding	VERB
abrj-207	190	6	data	datum	NOUN
abrj-207	190	7	collected	collect	VERB
abrj-207	190	8	from	from	ADP
abrj-207	190	9	the	the	DET
abrj-207	190	10	sampled	sample	VERB
abrj-207	190	11	questionnaires	questionnaire	NOUN
abrj-207	190	12	were	be	AUX
abrj-207	190	13	analyzed	analyze	VERB
abrj-207	190	14	and	and	CCONJ
abrj-207	190	15	interpreted	interpret	VERB
abrj-207	190	16	with	with	ADP
abrj-207	190	17	descriptive	descriptive	ADJ
abrj-207	190	18	statistics	statistic	NOUN
abrj-207	190	19	of	of	ADP
abrj-207	190	20	simple	simple	ADJ
abrj-207	190	21	percentage	percentage	NOUN
abrj-207	190	22	,	,	PUNCT
abrj-207	190	23	mean	mean	VERB
abrj-207	190	24	,	,	PUNCT
abrj-207	190	25	and	and	CCONJ
abrj-207	190	26	frequency	frequency	NOUN
abrj-207	190	27	while	while	SCONJ
abrj-207	190	28	the	the	DET
abrj-207	190	29	hypothesis	hypothesis	NOUN
abrj-207	190	30	was	be	AUX
abrj-207	190	31	tested	test	VERB
abrj-207	190	32	with	with	ADP
abrj-207	190	33	inferential	inferential	ADJ
abrj-207	190	34	statistics	statistic	NOUN
abrj-207	190	35	of	of	ADP
abrj-207	190	36	ordinary	ordinary	ADJ
abrj-207	190	37	linear	linear	PROPN
abrj-207	190	38	square	square	NOUN
abrj-207	190	39	(	(	PUNCT
abrj-207	190	40	ols	ol	NOUN
abrj-207	190	41	)	)	PUNCT
abrj-207	190	42	regression	regression	NOUN
abrj-207	190	43	and	and	CCONJ
abrj-207	190	44	analysis	analysis	NOUN
abrj-207	190	45	of	of	ADP
abrj-207	190	46	variance	variance	NOUN
abrj-207	190	47	(	(	PUNCT
abrj-207	190	48	anova	anova	PROPN
abrj-207	190	49	)	)	PUNCT
abrj-207	190	50	.	.	PUNCT
abrj-207	191	1	4.1	4.1	NUM
abrj-207	191	2	.	.	PUNCT
abrj-207	191	3	demographic	demographic	ADJ
abrj-207	191	4	characteristics	characteristic	NOUN
abrj-207	191	5	of	of	ADP
abrj-207	191	6	the	the	DET
abrj-207	191	7	respondents	respondent	NOUN
abrj-207	191	8	this	this	DET
abrj-207	191	9	section	section	NOUN
abrj-207	191	10	describes	describe	VERB
abrj-207	191	11	the	the	DET
abrj-207	191	12	demographic	demographic	ADJ
abrj-207	191	13	features	feature	NOUN
abrj-207	191	14	of	of	ADP
abrj-207	191	15	the	the	DET
abrj-207	191	16	respondents	respondent	NOUN
abrj-207	191	17	and	and	CCONJ
abrj-207	191	18	this	this	DET
abrj-207	191	19	centers	center	NOUN
abrj-207	191	20	on	on	ADP
abrj-207	191	21	gender	gender	NOUN
abrj-207	191	22	classification	classification	NOUN
abrj-207	191	23	,	,	PUNCT
abrj-207	191	24	age	age	NOUN
abrj-207	191	25	distribution	distribution	NOUN
abrj-207	191	26	,	,	PUNCT
abrj-207	191	27	educational	educational	ADJ
abrj-207	191	28	qualification	qualification	NOUN
abrj-207	191	29	level	level	NOUN
abrj-207	191	30	,	,	PUNCT
abrj-207	191	31	and	and	CCONJ
abrj-207	191	32	employment	employment	NOUN
abrj-207	191	33	status	status	NOUN
abrj-207	191	34	.	.	PUNCT
abrj-207	192	1	table	table	NOUN
abrj-207	192	2	1	1	NUM
abrj-207	192	3	.	.	PUNCT
abrj-207	193	1	demographic	demographic	ADJ
abrj-207	193	2	statistics	statistic	NOUN
abrj-207	193	3	of	of	ADP
abrj-207	193	4	respondents	respondent	NOUN
abrj-207	193	5	.	.	PUNCT
abrj-207	194	1	respondents	respondent	NOUN
abrj-207	194	2	characteristics	characteristics	PROPN
abrj-207	194	3	frequency	frequency	NOUN
abrj-207	194	4	cumulative	cumulative	ADJ
abrj-207	194	5	frequency	frequency	NOUN
abrj-207	194	6	percentage	percentage	NOUN
abrj-207	194	7	(	(	PUNCT
abrj-207	194	8	%	%	NOUN
abrj-207	194	9	)	)	PUNCT
abrj-207	194	10	cumulative	cumulative	ADJ
abrj-207	194	11	percentage	percentage	NOUN
abrj-207	194	12	(	(	PUNCT
abrj-207	194	13	%	%	INTJ
abrj-207	194	14	)	)	PUNCT
abrj-207	194	15	gender	gender	NOUN
abrj-207	194	16	:	:	PUNCT
abrj-207	194	17	male	male	NOUN
abrj-207	194	18	314	314	NUM
abrj-207	194	19	314	314	NUM
abrj-207	194	20	62.1	62.1	NUM
abrj-207	194	21	62.1	62.1	NUM
abrj-207	194	22	female	female	NOUN
abrj-207	194	23	192	192	NUM
abrj-207	194	24	506	506	NUM
abrj-207	194	25	37.9	37.9	NUM
abrj-207	194	26	100	100	NUM
abrj-207	194	27	age	age	NOUN
abrj-207	194	28	:	:	PUNCT
abrj-207	194	29	18	18	NUM
abrj-207	194	30	-	-	SYM
abrj-207	194	31	30	30	NUM
abrj-207	194	32	years	year	NOUN
abrj-207	194	33	103	103	NUM
abrj-207	194	34	103	103	NUM
abrj-207	194	35	20.4	20.4	NUM
abrj-207	194	36	20.4	20.4	NUM
abrj-207	194	37	31	31	NUM
abrj-207	194	38	-	-	SYM
abrj-207	194	39	40	40	NUM
abrj-207	194	40	years	year	NOUN
abrj-207	194	41	168	168	NUM
abrj-207	194	42	271	271	NUM
abrj-207	194	43	33.2	33.2	NUM
abrj-207	194	44	53.6	53.6	NUM
abrj-207	194	45	41	41	NUM
abrj-207	194	46	-	-	SYM
abrj-207	194	47	50	50	NUM
abrj-207	194	48	years	year	NOUN
abrj-207	194	49	153	153	NUM
abrj-207	194	50	424	424	NUM
abrj-207	194	51	30.2	30.2	NUM
abrj-207	194	52	83.8	83.8	NUM
abrj-207	194	53	51	51	NUM
abrj-207	194	54	-	-	SYM
abrj-207	194	55	60	60	NUM
abrj-207	194	56	years	year	NOUN
abrj-207	194	57	77	77	NUM
abrj-207	194	58	501	501	NUM
abrj-207	194	59	15.2	15.2	NUM
abrj-207	194	60	99.0	99.0	NUM
abrj-207	194	61	61	61	NUM
abrj-207	194	62	years	year	NOUN
abrj-207	194	63	and	and	CCONJ
abrj-207	194	64	above	above	ADP
abrj-207	194	65	5	5	NUM
abrj-207	194	66	506	506	NUM
abrj-207	194	67	1.0	1.0	NUM
abrj-207	194	68	100	100	NUM
abrj-207	194	69	educational	educational	ADJ
abrj-207	194	70	qualification	qualification	NOUN
abrj-207	194	71	:	:	PUNCT
abrj-207	194	72	gce	gce	PROPN
abrj-207	194	73	/	/	SYM
abrj-207	194	74	wasc	wasc	PROPN
abrj-207	194	75	and	and	CCONJ
abrj-207	194	76	below	below	ADP
abrj-207	194	77	37	37	NUM
abrj-207	194	78	37	37	NUM
abrj-207	194	79	7.3	7.3	NUM
abrj-207	194	80	7.3	7.3	NUM
abrj-207	194	81	ond	ond	NOUN
abrj-207	194	82	/	/	SYM
abrj-207	194	83	nce	nce	NOUN
abrj-207	194	84	96	96	NUM
abrj-207	194	85	133	133	NUM
abrj-207	194	86	19.0	19.0	NUM
abrj-207	194	87	26.3	26.3	NUM
abrj-207	194	88	hnd	hnd	NOUN
abrj-207	194	89	/	/	SYM
abrj-207	194	90	bsc	bsc	PROPN
abrj-207	194	91	289	289	NUM
abrj-207	194	92	422	422	NUM
abrj-207	194	93	57.1	57.1	NUM
abrj-207	194	94	83.4	83.4	NUM
abrj-207	194	95	msc	msc	PROPN
abrj-207	194	96	/	/	SYM
abrj-207	194	97	mba	mba	NOUN
abrj-207	194	98	77	77	NUM
abrj-207	194	99	499	499	NUM
abrj-207	194	100	15.2	15.2	NUM
abrj-207	194	101	98.6	98.6	NUM
abrj-207	194	102	phd	phd	NOUN
abrj-207	194	103	7	7	NUM
abrj-207	194	104	506	506	NUM
abrj-207	194	105	1.4	1.4	NUM
abrj-207	194	106	100	100	NUM
abrj-207	194	107	employment	employment	NOUN
abrj-207	194	108	status	status	NOUN
abrj-207	194	109	:	:	PUNCT
abrj-207	194	110	informal	informal	ADJ
abrj-207	194	111	employment	employment	NOUN
abrj-207	194	112	85	85	NUM
abrj-207	194	113	85	85	NUM
abrj-207	194	114	16.8	16.8	NUM
abrj-207	194	115	16.8	16.8	NUM
abrj-207	194	116	formal	formal	ADJ
abrj-207	194	117	421	421	NUM
abrj-207	194	118	506	506	NUM
abrj-207	194	119	83.2	83.2	NUM
abrj-207	194	120	100	100	NUM
abrj-207	194	121	the	the	DET
abrj-207	194	122	demographic	demographic	ADJ
abrj-207	194	123	statistics	statistic	NOUN
abrj-207	194	124	of	of	ADP
abrj-207	194	125	the	the	DET
abrj-207	194	126	respondents	respondent	NOUN
abrj-207	194	127	in	in	ADP
abrj-207	194	128	assessing	assess	VERB
abrj-207	194	129	the	the	DET
abrj-207	194	130	influence	influence	NOUN
abrj-207	194	131	of	of	ADP
abrj-207	194	132	demographic	demographic	ADJ
abrj-207	194	133	factors	factor	NOUN
abrj-207	194	134	on	on	ADP
abrj-207	194	135	taxpayers	taxpayer	NOUN
abrj-207	194	136	’	’	PART
abrj-207	194	137	pit	pit	NOUN
abrj-207	194	138	compliance	compliance	NOUN
abrj-207	194	139	behaviour	behaviour	NOUN
abrj-207	194	140	in	in	ADP
abrj-207	194	141	selected	select	VERB
abrj-207	194	142	states	state	NOUN
abrj-207	194	143	in	in	ADP
abrj-207	194	144	south	south	NOUN
abrj-207	194	145	-	-	PUNCT
abrj-207	194	146	west	west	PROPN
abrj-207	194	147	,	,	PUNCT
abrj-207	194	148	nigeria	nigeria	PROPN
abrj-207	194	149	,	,	PUNCT
abrj-207	194	150	in	in	ADP
abrj-207	194	151	table	table	NOUN
abrj-207	194	152	1	1	NUM
abrj-207	194	153	shows	show	VERB
abrj-207	194	154	that	that	SCONJ
abrj-207	194	155	more	more	ADJ
abrj-207	194	156	male	male	ADJ
abrj-207	194	157	respondents	respondent	NOUN
abrj-207	194	158	62.1	62.1	NUM
abrj-207	194	159	%	%	NOUN
abrj-207	194	160	were	be	AUX
abrj-207	194	161	involved	involve	VERB
abrj-207	194	162	.	.	PUNCT
abrj-207	195	1	also	also	ADV
abrj-207	195	2	,	,	PUNCT
abrj-207	195	3	those	those	PRON
abrj-207	195	4	in	in	ADP
abrj-207	195	5	their	their	PRON
abrj-207	195	6	active	active	ADJ
abrj-207	195	7	age	age	NOUN
abrj-207	195	8	of	of	ADP
abrj-207	195	9	tax	tax	NOUN
abrj-207	195	10	payment	payment	NOUN
abrj-207	195	11	99	99	NUM
abrj-207	195	12	%	%	NOUN
abrj-207	195	13	responded	respond	VERB
abrj-207	195	14	to	to	ADP
abrj-207	195	15	the	the	DET
abrj-207	195	16	test	test	NOUN
abrj-207	195	17	items	item	NOUN
abrj-207	195	18	.	.	PUNCT
abrj-207	196	1	the	the	DET
abrj-207	196	2	result	result	NOUN
abrj-207	196	3	showed	show	VERB
abrj-207	196	4	that	that	SCONJ
abrj-207	196	5	92.7	92.7	NUM
abrj-207	196	6	%	%	NOUN
abrj-207	196	7	of	of	ADP
abrj-207	196	8	respondents	respondent	NOUN
abrj-207	196	9	were	be	AUX
abrj-207	196	10	knowledgeable	knowledgeable	ADJ
abrj-207	196	11	to	to	PART
abrj-207	196	12	respond	respond	VERB
abrj-207	196	13	to	to	ADP
abrj-207	196	14	the	the	DET
abrj-207	196	15	test	test	NOUN
abrj-207	196	16	items	item	NOUN
abrj-207	196	17	with	with	ADP
abrj-207	196	18	their	their	PRON
abrj-207	196	19	basic	basic	ADJ
abrj-207	196	20	educational	educational	ADJ
abrj-207	196	21	qualification	qualification	NOUN
abrj-207	196	22	above	above	ADP
abrj-207	196	23	wasc	wasc	PROPN
abrj-207	196	24	/	/	SYM
abrj-207	196	25	gce	gce	PROPN
abrj-207	196	26	.	.	PUNCT
abrj-207	197	1	on	on	ADP
abrj-207	197	2	the	the	DET
abrj-207	197	3	employment	employment	NOUN
abrj-207	197	4	status	status	NOUN
abrj-207	197	5	,	,	PUNCT
abrj-207	197	6	the	the	DET
abrj-207	197	7	study	study	NOUN
abrj-207	197	8	revealed	reveal	VERB
abrj-207	197	9	that	that	SCONJ
abrj-207	197	10	majority	majority	NOUN
abrj-207	197	11	of	of	ADP
abrj-207	197	12	the	the	DET
abrj-207	197	13	respondents	respondent	NOUN
abrj-207	197	14	83.2	83.2	NUM
abrj-207	197	15	%	%	NOUN
abrj-207	197	16	were	be	AUX
abrj-207	197	17	from	from	ADP
abrj-207	197	18	the	the	DET
abrj-207	197	19	formal	formal	ADJ
abrj-207	197	20	sectors	sector	NOUN
abrj-207	197	21	.	.	PUNCT
abrj-207	198	1	4.2	4.2	NUM
abrj-207	198	2	.	.	PUNCT
abrj-207	199	1	descriptive	descriptive	ADJ
abrj-207	199	2	analysis	analysis	NOUN
abrj-207	199	3	of	of	ADP
abrj-207	199	4	the	the	DET
abrj-207	199	5	test	test	NOUN
abrj-207	199	6	items	item	NOUN
abrj-207	199	7	this	this	DET
abrj-207	199	8	section	section	NOUN
abrj-207	199	9	describes	describe	VERB
abrj-207	199	10	the	the	DET
abrj-207	199	11	test	test	NOUN
abrj-207	199	12	items	item	NOUN
abrj-207	199	13	with	with	ADP
abrj-207	199	14	measure	measure	NOUN
abrj-207	199	15	of	of	ADP
abrj-207	199	16	attitudes	attitude	NOUN
abrj-207	199	17	and	and	CCONJ
abrj-207	199	18	morality	morality	NOUN
abrj-207	199	19	,	,	PUNCT
abrj-207	199	20	honesty	honesty	NOUN
abrj-207	199	21	and	and	CCONJ
abrj-207	199	22	trust	trust	NOUN
abrj-207	199	23	responsibility	responsibility	NOUN
abrj-207	199	24	,	,	PUNCT
abrj-207	199	25	prompt	prompt	ADJ
abrj-207	199	26	payment	payment	NOUN
abrj-207	199	27	,	,	PUNCT
abrj-207	199	28	and	and	CCONJ
abrj-207	199	29	perception	perception	NOUN
abrj-207	199	30	using	use	VERB
abrj-207	199	31	six	six	NUM
abrj-207	199	32	(	(	PUNCT
abrj-207	199	33	6	6	NUM
abrj-207	199	34	)	)	PUNCT
abrj-207	199	35	likert	likert	ADJ
abrj-207	199	36	scale	scale	NOUN
abrj-207	199	37	.	.	PUNCT
abrj-207	200	1	table	table	NOUN
abrj-207	200	2	2	2	NUM
abrj-207	200	3	.	.	X
abrj-207	201	1	respondent	respondent	NOUN
abrj-207	201	2	responses	response	NOUN
abrj-207	201	3	on	on	ADP
abrj-207	201	4	pit	pit	NOUN
abrj-207	201	5	compliance	compliance	NOUN
abrj-207	201	6	.	.	PUNCT
abrj-207	202	1	sd	sd	PROPN
abrj-207	202	2	d	d	PROPN
abrj-207	202	3	pd	pd	PROPN
abrj-207	203	1	pa	pa	PROPN
abrj-207	203	2	a	a	PROPN
abrj-207	203	3	sa	sa	PROPN
abrj-207	203	4	mean	mean	NOUN
abrj-207	203	5	paying	pay	VERB
abrj-207	203	6	tax	tax	NOUN
abrj-207	203	7	is	be	AUX
abrj-207	203	8	the	the	DET
abrj-207	203	9	right	right	ADJ
abrj-207	203	10	and	and	CCONJ
abrj-207	203	11	natural	natural	ADJ
abrj-207	203	12	things	thing	NOUN
abrj-207	203	13	to	to	PART
abrj-207	203	14	do	do	VERB
abrj-207	203	15	.	.	PUNCT
abrj-207	204	1	2.0	2.0	NUM
abrj-207	204	2	%	%	NOUN
abrj-207	204	3	2.6	2.6	NUM
abrj-207	204	4	%	%	NOUN
abrj-207	204	5	3.6	3.6	NUM
abrj-207	204	6	%	%	NOUN
abrj-207	204	7	10.5	10.5	NUM
abrj-207	204	8	%	%	NOUN
abrj-207	204	9	29.6	29.6	NUM
abrj-207	204	10	%	%	NOUN
abrj-207	204	11	51.8	51.8	NUM
abrj-207	204	12	%	%	NOUN
abrj-207	204	13	5	5	NUM
abrj-207	204	14	paying	pay	VERB
abrj-207	204	15	tax	tax	NOUN
abrj-207	204	16	is	be	AUX
abrj-207	204	17	a	a	DET
abrj-207	204	18	responsibility	responsibility	NOUN
abrj-207	204	19	that	that	PRON
abrj-207	204	20	should	should	AUX
abrj-207	204	21	be	be	AUX
abrj-207	204	22	willingly	willingly	ADV
abrj-207	204	23	accepted	accept	VERB
abrj-207	204	24	by	by	ADP
abrj-207	204	25	all	all	DET
abrj-207	204	26	citizen	citizen	NOUN
abrj-207	204	27	.	.	PUNCT
abrj-207	205	1	0.4	0.4	NUM
abrj-207	205	2	%	%	NOUN
abrj-207	205	3	1.6	1.6	NUM
abrj-207	205	4	%	%	NOUN
abrj-207	205	5	3.0	3.0	NUM
abrj-207	205	6	%	%	NOUN
abrj-207	205	7	11.3	11.3	NUM
abrj-207	205	8	%	%	NOUN
abrj-207	205	9	32.6	32.6	NUM
abrj-207	205	10	%	%	NOUN
abrj-207	205	11	51.2	51.2	NUM
abrj-207	205	12	%	%	NOUN
abrj-207	205	13	5	5	NUM
abrj-207	205	14	i	i	PRON
abrj-207	205	15	pay	pay	VERB
abrj-207	205	16	tax	tax	NOUN
abrj-207	205	17	to	to	PART
abrj-207	205	18	support	support	VERB
abrj-207	205	19	the	the	DET
abrj-207	205	20	state	state	NOUN
abrj-207	205	21	,	,	PUNCT
abrj-207	205	22	other	other	ADJ
abrj-207	205	23	citizen	citizen	NOUN
abrj-207	205	24	and	and	CCONJ
abrj-207	205	25	its	its	PRON
abrj-207	205	26	programme	programme	NOUN
abrj-207	205	27	.	.	PUNCT
abrj-207	206	1	0.0	0.0	NUM
abrj-207	206	2	%	%	NOUN
abrj-207	206	3	1.8	1.8	NUM
abrj-207	206	4	%	%	NOUN
abrj-207	206	5	3.4	3.4	NUM
abrj-207	206	6	%	%	NOUN
abrj-207	206	7	11.1	11.1	NUM
abrj-207	206	8	%	%	NOUN
abrj-207	206	9	40.1	40.1	NUM
abrj-207	206	10	%	%	NOUN
abrj-207	206	11	43.7	43.7	NUM
abrj-207	206	12	%	%	NOUN
abrj-207	206	13	5	5	NUM
abrj-207	206	14	i	i	PRON
abrj-207	206	15	will	will	AUX
abrj-207	206	16	pay	pay	VERB
abrj-207	206	17	tax	tax	NOUN
abrj-207	206	18	even	even	ADV
abrj-207	206	19	when	when	SCONJ
abrj-207	206	20	there	there	PRON
abrj-207	206	21	are	be	VERB
abrj-207	206	22	no	no	DET
abrj-207	206	23	controls	control	NOUN
abrj-207	206	24	because	because	SCONJ
abrj-207	206	25	i	i	PRON
abrj-207	206	26	am	be	AUX
abrj-207	206	27	sure	sure	ADJ
abrj-207	206	28	am	be	AUX
abrj-207	206	29	doing	do	VERB
abrj-207	206	30	the	the	DET
abrj-207	206	31	right	right	ADJ
abrj-207	206	32	things	thing	NOUN
abrj-207	206	33	.	.	PUNCT
abrj-207	207	1	3.0	3.0	NUM
abrj-207	207	2	%	%	NOUN
abrj-207	207	3	4.7	4.7	NUM
abrj-207	207	4	%	%	NOUN
abrj-207	207	5	4.9	4.9	NUM
abrj-207	207	6	%	%	NOUN
abrj-207	207	7	20.6	20.6	NUM
abrj-207	207	8	%	%	NOUN
abrj-207	207	9	32.8	32.8	NUM
abrj-207	207	10	%	%	NOUN
abrj-207	207	11	34.0	34.0	NUM
abrj-207	207	12	%	%	NOUN
abrj-207	207	13	5	5	NUM
abrj-207	207	14	paying	pay	VERB
abrj-207	207	15	tax	tax	NOUN
abrj-207	207	16	promptly	promptly	ADV
abrj-207	207	17	is	be	AUX
abrj-207	207	18	a	a	DET
abrj-207	207	19	matter	matter	NOUN
abrj-207	207	20	of	of	ADP
abrj-207	207	21	cause	cause	NOUN
abrj-207	207	22	because	because	SCONJ
abrj-207	207	23	i	i	PRON
abrj-207	207	24	like	like	VERB
abrj-207	207	25	to	to	PART
abrj-207	207	26	contribute	contribute	VERB
abrj-207	207	27	to	to	ADP
abrj-207	207	28	everyone	everyone	PRON
abrj-207	207	29	’s	’s	PART
abrj-207	207	30	goods	good	NOUN
abrj-207	207	31	.	.	PUNCT
abrj-207	208	1	0.2	0.2	NUM
abrj-207	208	2	%	%	NOUN
abrj-207	208	3	4.7	4.7	NUM
abrj-207	208	4	%	%	NOUN
abrj-207	208	5	3.4	3.4	NUM
abrj-207	208	6	%	%	NOUN
abrj-207	208	7	21.1	21.1	NUM
abrj-207	208	8	%	%	NOUN
abrj-207	208	9	37.9	37.9	NUM
abrj-207	208	10	%	%	NOUN
abrj-207	208	11	32.6	32.6	NUM
abrj-207	208	12	%	%	NOUN
abrj-207	208	13	5	5	NUM
abrj-207	208	14	i	i	PRON
abrj-207	208	15	feel	feel	VERB
abrj-207	208	16	morally	morally	ADV
abrj-207	208	17	obliged	oblige	VERB
abrj-207	208	18	to	to	PART
abrj-207	208	19	honestly	honestly	ADV
abrj-207	208	20	declare	declare	VERB
abrj-207	208	21	all	all	DET
abrj-207	208	22	my	my	PRON
abrj-207	208	23	income	income	NOUN
abrj-207	208	24	for	for	ADP
abrj-207	208	25	tax	tax	NOUN
abrj-207	208	26	purposes	purpose	NOUN
abrj-207	208	27	because	because	SCONJ
abrj-207	208	28	i	i	PRON
abrj-207	208	29	regard	regard	VERB
abrj-207	208	30	it	it	PRON
abrj-207	208	31	as	as	ADP
abrj-207	208	32	my	my	PRON
abrj-207	208	33	duty	duty	NOUN
abrj-207	208	34	.	.	PUNCT
abrj-207	209	1	2.0	2.0	NUM
abrj-207	209	2	%	%	NOUN
abrj-207	209	3	4.2	4.2	NUM
abrj-207	209	4	%	%	NOUN
abrj-207	209	5	6.3	6.3	NUM
abrj-207	209	6	%	%	NOUN
abrj-207	209	7	23.7	23.7	NUM
abrj-207	209	8	%	%	NOUN
abrj-207	209	9	39.1	39.1	NUM
abrj-207	209	10	%	%	NOUN
abrj-207	209	11	24.7	24.7	NUM
abrj-207	209	12	%	%	NOUN
abrj-207	209	13	5	5	NUM
abrj-207	209	14	i	i	PRON
abrj-207	209	15	will	will	AUX
abrj-207	209	16	pay	pay	VERB
abrj-207	209	17	tax	tax	NOUN
abrj-207	209	18	even	even	ADV
abrj-207	209	19	if	if	SCONJ
abrj-207	209	20	tax	tax	NOUN
abrj-207	209	21	audit	audit	NOUN
abrj-207	209	22	does	do	AUX
abrj-207	209	23	not	not	PART
abrj-207	209	24	exist	exist	VERB
abrj-207	209	25	.	.	PUNCT
abrj-207	210	1	5.1	5.1	NUM
abrj-207	210	2	%	%	NOUN
abrj-207	210	3	12.3	12.3	NUM
abrj-207	210	4	%	%	NOUN
abrj-207	210	5	9.3	9.3	NUM
abrj-207	210	6	%	%	NOUN
abrj-207	210	7	26.5	26.5	NUM
abrj-207	210	8	%	%	NOUN
abrj-207	210	9	27.5	27.5	NUM
abrj-207	210	10	%	%	NOUN
abrj-207	210	11	19.4	19.4	NUM
abrj-207	210	12	%	%	NOUN
abrj-207	210	13	4	4	NUM
abrj-207	210	14	overall	overall	ADJ
abrj-207	210	15	mean	mean	VERB
abrj-207	210	16	4.84	4.84	NUM
abrj-207	210	17	in	in	ADP
abrj-207	210	18	table	table	NOUN
abrj-207	210	19	2	2	NUM
abrj-207	210	20	,	,	PUNCT
abrj-207	210	21	the	the	DET
abrj-207	210	22	mean	mean	NOUN
abrj-207	210	23	of	of	ADP
abrj-207	210	24	5	5	NUM
abrj-207	210	25	each	each	PRON
abrj-207	210	26	indicates	indicate	VERB
abrj-207	210	27	that	that	SCONJ
abrj-207	210	28	majority	majority	NOUN
abrj-207	210	29	of	of	ADP
abrj-207	210	30	the	the	DET
abrj-207	210	31	respondents	respondent	NOUN
abrj-207	210	32	agreed	agree	VERB
abrj-207	210	33	:	:	PUNCT
abrj-207	210	34	that	that	SCONJ
abrj-207	210	35	paying	pay	VERB
abrj-207	210	36	tax	tax	NOUN
abrj-207	210	37	is	be	AUX
abrj-207	210	38	the	the	DET
abrj-207	210	39	right	right	ADJ
abrj-207	210	40	and	and	CCONJ
abrj-207	210	41	natural	natural	ADJ
abrj-207	210	42	things	thing	NOUN
abrj-207	210	43	to	to	PART
abrj-207	210	44	do	do	VERB
abrj-207	210	45	;	;	PUNCT
abrj-207	210	46	that	that	SCONJ
abrj-207	210	47	paying	pay	VERB
abrj-207	210	48	tax	tax	NOUN
abrj-207	210	49	is	be	AUX
abrj-207	210	50	a	a	DET
abrj-207	210	51	responsibility	responsibility	NOUN
abrj-207	210	52	that	that	PRON
abrj-207	210	53	should	should	AUX
abrj-207	210	54	be	be	AUX
abrj-207	210	55	willingly	willingly	ADV
abrj-207	210	56	accepted	accept	VERB
abrj-207	210	57	by	by	ADP
abrj-207	210	58	all	all	DET
abrj-207	210	59	citizens	citizen	NOUN
abrj-207	210	60	;	;	PUNCT
abrj-207	210	61	that	that	SCONJ
abrj-207	210	62	they	they	PRON
abrj-207	210	63	will	will	AUX
abrj-207	210	64	pay	pay	VERB
abrj-207	210	65	tax	tax	NOUN
abrj-207	210	66	to	to	PART
abrj-207	210	67	support	support	VERB
abrj-207	210	68	the	the	DET
abrj-207	210	69	state	state	NOUN
abrj-207	210	70	,	,	PUNCT
abrj-207	210	71	other	other	ADJ
abrj-207	210	72	citizens	citizen	NOUN
abrj-207	210	73	and	and	CCONJ
abrj-207	210	74	its	its	PRON
abrj-207	210	75	programme	programme	NOUN
abrj-207	210	76	;	;	PUNCT
abrj-207	210	77	that	that	SCONJ
abrj-207	210	78	they	they	PRON
abrj-207	210	79	will	will	AUX
abrj-207	210	80	pay	pay	VERB
abrj-207	210	81	tax	tax	NOUN
abrj-207	210	82	even	even	ADV
abrj-207	210	83	when	when	SCONJ
abrj-207	210	84	there	there	PRON
abrj-207	210	85	are	be	VERB
abrj-207	210	86	no	no	DET
abrj-207	210	87	controls	control	NOUN
abrj-207	210	88	because	because	SCONJ
abrj-207	210	89	they	they	PRON
abrj-207	210	90	are	be	AUX
abrj-207	210	91	sure	sure	ADJ
abrj-207	210	92	that	that	SCONJ
abrj-207	210	93	they	they	PRON
abrj-207	210	94	are	be	AUX
abrj-207	210	95	doing	do	VERB
abrj-207	210	96	the	the	DET
abrj-207	210	97	right	right	ADJ
abrj-207	210	98	things	thing	NOUN
abrj-207	210	99	;	;	PUNCT
abrj-207	210	100	that	that	SCONJ
abrj-207	210	101	paying	pay	VERB
abrj-207	210	102	tax	tax	NOUN
abrj-207	210	103	promptly	promptly	ADV
abrj-207	210	104	is	be	AUX
abrj-207	210	105	a	a	DET
abrj-207	210	106	matter	matter	NOUN
abrj-207	210	107	of	of	ADP
abrj-207	210	108	cause	cause	NOUN
abrj-207	210	109	because	because	SCONJ
abrj-207	210	110	they	they	PRON
abrj-207	210	111	like	like	VERB
abrj-207	210	112	to	to	PART
abrj-207	210	113	contribute	contribute	VERB
abrj-207	210	114	to	to	ADP
abrj-207	210	115	everyone	everyone	PRON
abrj-207	210	116	’s	’s	PART
abrj-207	210	117	goods	good	NOUN
abrj-207	210	118	;	;	PUNCT
abrj-207	210	119	that	that	SCONJ
abrj-207	210	120	they	they	PRON
abrj-207	210	121	feel	feel	VERB
abrj-207	210	122	morally	morally	ADV
abrj-207	210	123	obliged	oblige	VERB
abrj-207	210	124	to	to	PART
abrj-207	210	125	honestly	honestly	ADV
abrj-207	210	126	declare	declare	VERB
abrj-207	210	127	all	all	DET
abrj-207	210	128	their	their	PRON
abrj-207	210	129	asian	asian	ADJ
abrj-207	210	130	business	business	NOUN
abrj-207	210	131	research	research	NOUN
abrj-207	210	132	journal	journal	NOUN
abrj-207	210	133	,	,	PUNCT
abrj-207	210	134	2024	2024	NUM
abrj-207	210	135	,	,	PUNCT
abrj-207	210	136	9	9	NUM
abrj-207	210	137	:	:	SYM
abrj-207	210	138	97	97	NUM
abrj-207	210	139	-	-	SYM
abrj-207	210	140	104	104	NUM
abrj-207	210	141	102	102	NUM
abrj-207	210	142	©	©	ADP
abrj-207	210	143	2024	2024	NUM
abrj-207	210	144	by	by	ADP
abrj-207	210	145	the	the	DET
abrj-207	210	146	authors	author	NOUN
abrj-207	210	147	;	;	PUNCT
abrj-207	210	148	licensee	licensee	NOUN
abrj-207	210	149	eastern	eastern	ADJ
abrj-207	210	150	centre	centre	NOUN
abrj-207	210	151	of	of	ADP
abrj-207	210	152	science	science	NOUN
abrj-207	210	153	and	and	CCONJ
abrj-207	210	154	education	education	NOUN
abrj-207	210	155	,	,	PUNCT
abrj-207	210	156	usa	usa	PROPN
abrj-207	210	157	incomes	income	NOUN
abrj-207	210	158	for	for	ADP
abrj-207	210	159	tax	tax	NOUN
abrj-207	210	160	purposes	purpose	NOUN
abrj-207	210	161	because	because	SCONJ
abrj-207	210	162	they	they	PRON
abrj-207	210	163	regard	regard	VERB
abrj-207	210	164	it	it	PRON
abrj-207	210	165	as	as	ADP
abrj-207	210	166	their	their	PRON
abrj-207	210	167	duty	duty	NOUN
abrj-207	210	168	.	.	PUNCT
abrj-207	211	1	in	in	ADP
abrj-207	211	2	addition	addition	NOUN
abrj-207	211	3	,	,	PUNCT
abrj-207	211	4	the	the	DET
abrj-207	211	5	mean	mean	NOUN
abrj-207	211	6	of	of	ADP
abrj-207	211	7	4	4	NUM
abrj-207	211	8	further	far	ADV
abrj-207	211	9	suggests	suggest	VERB
abrj-207	211	10	that	that	SCONJ
abrj-207	211	11	the	the	DET
abrj-207	211	12	respondents	respondent	NOUN
abrj-207	211	13	agreed	agree	VERB
abrj-207	211	14	that	that	SCONJ
abrj-207	211	15	they	they	PRON
abrj-207	211	16	will	will	AUX
abrj-207	211	17	pay	pay	VERB
abrj-207	211	18	tax	tax	NOUN
abrj-207	211	19	even	even	ADV
abrj-207	211	20	if	if	SCONJ
abrj-207	211	21	tax	tax	NOUN
abrj-207	211	22	audit	audit	NOUN
abrj-207	211	23	does	do	AUX
abrj-207	211	24	not	not	PART
abrj-207	211	25	exist	exist	VERB
abrj-207	211	26	.	.	PUNCT
abrj-207	212	1	on	on	ADP
abrj-207	212	2	the	the	DET
abrj-207	212	3	overall	overall	NOUN
abrj-207	212	4	,	,	PUNCT
abrj-207	212	5	a	a	DET
abrj-207	212	6	mean	mean	NOUN
abrj-207	212	7	of	of	ADP
abrj-207	212	8	4.84	4.84	NUM
abrj-207	212	9	further	far	ADV
abrj-207	212	10	indicates	indicate	VERB
abrj-207	212	11	that	that	SCONJ
abrj-207	212	12	majority	majority	NOUN
abrj-207	212	13	of	of	ADP
abrj-207	212	14	the	the	DET
abrj-207	212	15	respondents	respondent	NOUN
abrj-207	212	16	agreed	agree	VERB
abrj-207	212	17	that	that	SCONJ
abrj-207	212	18	pit	pit	NOUN
abrj-207	212	19	compliance	compliance	NOUN
abrj-207	212	20	is	be	AUX
abrj-207	212	21	necessary	necessary	ADJ
abrj-207	212	22	in	in	ADP
abrj-207	212	23	their	their	PRON
abrj-207	212	24	respective	respective	ADJ
abrj-207	212	25	state	state	NOUN
abrj-207	212	26	.	.	PUNCT
abrj-207	213	1	4.3	4.3	NUM
abrj-207	213	2	.	.	PUNCT
abrj-207	213	3	test	test	NOUN
abrj-207	213	4	of	of	ADP
abrj-207	213	5	hypothesis	hypothesis	NOUN
abrj-207	213	6	table	table	NOUN
abrj-207	213	7	3	3	NUM
abrj-207	213	8	.	.	PUNCT
abrj-207	213	9	demographic	demographic	ADJ
abrj-207	213	10	factors	factor	NOUN
abrj-207	213	11	and	and	CCONJ
abrj-207	213	12	pit	pit	NOUN
abrj-207	213	13	compliance	compliance	NOUN
abrj-207	213	14	.	.	PUNCT
abrj-207	214	1	coefficientsa	coefficientsa	NOUN
abrj-207	214	2	model	model	VERB
abrj-207	214	3	unstandardized	unstandardized	ADJ
abrj-207	214	4	coefficients	coefficient	NOUN
abrj-207	214	5	standardized	standardize	VERB
abrj-207	214	6	coefficients	coefficient	NOUN
abrj-207	214	7	t	t	PROPN
abrj-207	214	8	sig	sig	PROPN
abrj-207	214	9	.	.	PUNCT
abrj-207	215	1	b	b	X
abrj-207	215	2	std	std	PROPN
abrj-207	215	3	.	.	NOUN
abrj-207	215	4	error	error	NOUN
abrj-207	215	5	beta	beta	NOUN
abrj-207	215	6	1	1	NUM
abrj-207	215	7	(	(	PUNCT
abrj-207	215	8	constant	constant	ADJ
abrj-207	215	9	)	)	PUNCT
abrj-207	215	10	4.785	4.785	NUM
abrj-207	215	11	0.258	0.258	NUM
abrj-207	215	12	18.563	18.563	NUM
abrj-207	215	13	0.000	0.000	NUM
abrj-207	215	14	gender	gender	NOUN
abrj-207	215	15	of	of	ADP
abrj-207	215	16	the	the	DET
abrj-207	215	17	respondents	respondent	NOUN
abrj-207	215	18	0.121	0.121	NUM
abrj-207	215	19	0.075	0.075	NUM
abrj-207	215	20	0.072	0.072	NUM
abrj-207	215	21	1.608	1.608	NUM
abrj-207	215	22	0.108	0.108	NUM
abrj-207	215	23	age	age	NOUN
abrj-207	215	24	of	of	ADP
abrj-207	215	25	the	the	DET
abrj-207	215	26	respondent	respondent	NOUN
abrj-207	215	27	0.018	0.018	NUM
abrj-207	215	28	0.037	0.037	NUM
abrj-207	215	29	0.023	0.023	NUM
abrj-207	215	30	0.500	0.500	NUM
abrj-207	215	31	0.617	0.617	NUM
abrj-207	215	32	educational	educational	ADJ
abrj-207	215	33	level	level	NOUN
abrj-207	215	34	/	/	SYM
abrj-207	215	35	qualification	qualification	NOUN
abrj-207	215	36	of	of	ADP
abrj-207	215	37	respondents	respondent	NOUN
abrj-207	215	38	0.089	0.089	NUM
abrj-207	215	39	0.051	0.051	NUM
abrj-207	215	40	0.089	0.089	NUM
abrj-207	215	41	1.758	1.758	NUM
abrj-207	215	42	0.079	0.079	NUM
abrj-207	215	43	employment	employment	NOUN
abrj-207	215	44	status	status	NOUN
abrj-207	215	45	of	of	ADP
abrj-207	215	46	respondents	respondent	NOUN
abrj-207	215	47	-0.314	-0.314	VERB
abrj-207	215	48	0.107	0.107	NUM
abrj-207	215	49	-0.143	-0.143	NOUN
abrj-207	215	50	-2.925	-2.925	NUM
abrj-207	215	51	0.004	0.004	NUM
abrj-207	215	52	model	model	NOUN
abrj-207	215	53	summary	summary	NOUN
abrj-207	215	54	model	model	NOUN
abrj-207	215	55	r	r	PROPN
abrj-207	215	56	r	r	NOUN
abrj-207	215	57	square	square	ADJ
abrj-207	215	58	adjusted	adjust	VERB
abrj-207	215	59	r	r	NOUN
abrj-207	215	60	square	square	ADJ
abrj-207	215	61	std	std	NOUN
abrj-207	215	62	.	.	PUNCT
abrj-207	216	1	error	error	NOUN
abrj-207	216	2	of	of	ADP
abrj-207	216	3	the	the	DET
abrj-207	216	4	estimate	estimate	NOUN
abrj-207	216	5	1	1	NUM
abrj-207	216	6	0.202a	0.202a	PROPN
abrj-207	216	7	0.041	0.041	NUM
abrj-207	216	8	0.033	0.033	NUM
abrj-207	216	9	0.80604	0.80604	NUM
abrj-207	216	10	anovaa	anovaa	PROPN
abrj-207	216	11	model	model	NOUN
abrj-207	216	12	sum	sum	NOUN
abrj-207	216	13	of	of	ADP
abrj-207	216	14	squares	square	NOUN
abrj-207	216	15	df	df	PROPN
abrj-207	216	16	mean	mean	PROPN
abrj-207	216	17	square	square	PROPN
abrj-207	216	18	f	f	PROPN
abrj-207	216	19	sig	sig	PROPN
abrj-207	216	20	.	.	PROPN
abrj-207	216	21	1	1	NUM
abrj-207	216	22	regression	regression	NOUN
abrj-207	216	23	13.882	13.882	NUM
abrj-207	216	24	4	4	NUM
abrj-207	216	25	3.470	3.470	NUM
abrj-207	216	26	5.342	5.342	NUM
abrj-207	216	27	0.000b	0.000b	NOUN
abrj-207	216	28	residual	residual	ADJ
abrj-207	216	29	325.502	325.502	NUM
abrj-207	216	30	502	502	NUM
abrj-207	216	31	0.650	0.650	NUM
abrj-207	216	32	total	total	ADJ
abrj-207	216	33	339.383	339.383	NUM
abrj-207	216	34	506	506	NUM
abrj-207	216	35	note	note	NOUN
abrj-207	216	36	:	:	PUNCT
abrj-207	216	37	a.	a.	NOUN
abrj-207	216	38	dependent	dependent	ADJ
abrj-207	216	39	variable	variable	NOUN
abrj-207	216	40	:	:	PUNCT
abrj-207	216	41	pitc	pitc	PROPN
abrj-207	216	42	b.	b.	PROPN
abrj-207	216	43	predictors	predictor	NOUN
abrj-207	216	44	:	:	PUNCT
abrj-207	216	45	(	(	PUNCT
abrj-207	216	46	constant	constant	ADJ
abrj-207	216	47	)	)	PUNCT
abrj-207	216	48	,	,	PUNCT
abrj-207	216	49	employment	employment	NOUN
abrj-207	216	50	status	status	NOUN
abrj-207	216	51	of	of	ADP
abrj-207	216	52	respondents	respondent	NOUN
abrj-207	216	53	,	,	PUNCT
abrj-207	216	54	age	age	NOUN
abrj-207	216	55	of	of	ADP
abrj-207	216	56	the	the	DET
abrj-207	216	57	respondent	respondent	NOUN
abrj-207	216	58	,	,	PUNCT
abrj-207	216	59	gender	gender	NOUN
abrj-207	216	60	of	of	ADP
abrj-207	216	61	the	the	DET
abrj-207	216	62	respondents	respondent	NOUN
abrj-207	216	63	,	,	PUNCT
abrj-207	216	64	educational	educational	ADJ
abrj-207	216	65	qualification	qualification	NOUN
abrj-207	216	66	of	of	ADP
abrj-207	216	67	respondents	respondent	NOUN
abrj-207	216	68	.	.	PUNCT
abrj-207	217	1	source	source	NOUN
abrj-207	217	2	:	:	PUNCT
abrj-207	217	3	researcher	researcher	NOUN
abrj-207	217	4	’s	’s	PART
abrj-207	217	5	work	work	NOUN
abrj-207	217	6	(	(	PUNCT
abrj-207	217	7	2024	2024	NUM
abrj-207	217	8	)	)	PUNCT
abrj-207	217	9	@chosen	@chosen	PRON
abrj-207	217	10	significant	significant	ADJ
abrj-207	217	11	level	level	NOUN
abrj-207	217	12	of	of	ADP
abrj-207	217	13	5	5	NUM
abrj-207	217	14	%	%	NOUN
abrj-207	217	15	regression	regression	NOUN
abrj-207	217	16	output	output	NOUN
abrj-207	217	17	=	=	PUNCT
abrj-207	217	18	4.785	4.785	NUM
abrj-207	217	19	+	+	NOUN
abrj-207	217	20	0.121gen	0.121gen	NOUN
abrj-207	218	1	+	+	CCONJ
abrj-207	218	2	0.018age	0.018age	NOUN
abrj-207	218	3	+	+	X
abrj-207	218	4	0.089el	0.089el	NUM
abrj-207	218	5	–	–	PUNCT
abrj-207	218	6	0.314es	0.314es	PROPN
abrj-207	218	7	+	+	CCONJ
abrj-207	218	8	ɛ	ɛ	PROPN
abrj-207	218	9	4.4	4.4	NUM
abrj-207	218	10	.	.	PUNCT
abrj-207	219	1	interpretation	interpretation	NOUN
abrj-207	219	2	the	the	DET
abrj-207	219	3	regression	regression	NOUN
abrj-207	219	4	estimates	estimate	NOUN
abrj-207	219	5	on	on	ADP
abrj-207	219	6	table	table	NOUN
abrj-207	219	7	3	3	NUM
abrj-207	219	8	shows	show	VERB
abrj-207	219	9	that	that	SCONJ
abrj-207	219	10	proxies	proxy	NOUN
abrj-207	219	11	of	of	ADP
abrj-207	219	12	our	our	PRON
abrj-207	219	13	exogenous	exogenous	NOUN
abrj-207	219	14	have	have	VERB
abrj-207	219	15	both	both	CCONJ
abrj-207	219	16	positive	positive	ADJ
abrj-207	219	17	and	and	CCONJ
abrj-207	219	18	negative	negative	ADJ
abrj-207	219	19	effect	effect	NOUN
abrj-207	219	20	on	on	ADP
abrj-207	219	21	pit	pit	NOUN
abrj-207	219	22	compliance	compliance	NOUN
abrj-207	219	23	.	.	PUNCT
abrj-207	220	1	this	this	PRON
abrj-207	220	2	is	be	AUX
abrj-207	220	3	indicated	indicate	VERB
abrj-207	220	4	by	by	ADP
abrj-207	220	5	the	the	DET
abrj-207	220	6	signs	sign	NOUN
abrj-207	220	7	of	of	ADP
abrj-207	220	8	the	the	DET
abrj-207	220	9	coefficients	coefficient	NOUN
abrj-207	220	10	,	,	PUNCT
abrj-207	220	11	which	which	PRON
abrj-207	220	12	are	be	AUX
abrj-207	220	13	>	>	X
abrj-207	220	14	&	&	CCONJ
abrj-207	220	15	<	<	X
abrj-207	220	16	0	0	NUM
abrj-207	220	17	.	.	PUNCT
abrj-207	221	1	some	some	PRON
abrj-207	221	2	of	of	ADP
abrj-207	221	3	these	these	DET
abrj-207	221	4	results	result	NOUN
abrj-207	221	5	are	be	AUX
abrj-207	221	6	consistent	consistent	ADJ
abrj-207	221	7	with	with	ADP
abrj-207	221	8	the	the	DET
abrj-207	221	9	a	a	PRON
abrj-207	221	10	-	-	PUNCT
abrj-207	221	11	priori	priori	ADJ
abrj-207	221	12	expectation	expectation	NOUN
abrj-207	221	13	for	for	ADP
abrj-207	221	14	this	this	DET
abrj-207	221	15	study	study	NOUN
abrj-207	221	16	.	.	PUNCT
abrj-207	222	1	the	the	DET
abrj-207	222	2	results	result	NOUN
abrj-207	222	3	of	of	ADP
abrj-207	222	4	regression	regression	NOUN
abrj-207	222	5	analysis	analysis	NOUN
abrj-207	222	6	for	for	ADP
abrj-207	222	7	the	the	DET
abrj-207	222	8	influence	influence	NOUN
abrj-207	222	9	of	of	ADP
abrj-207	222	10	demographic	demographic	ADJ
abrj-207	222	11	factors	factor	NOUN
abrj-207	222	12	on	on	ADP
abrj-207	222	13	pit	pit	NOUN
abrj-207	222	14	compliance	compliance	NOUN
abrj-207	222	15	behaviour	behaviour	NOUN
abrj-207	222	16	of	of	ADP
abrj-207	222	17	the	the	DET
abrj-207	222	18	selected	select	VERB
abrj-207	222	19	states	state	NOUN
abrj-207	222	20	in	in	ADP
abrj-207	222	21	south	south	NOUN
abrj-207	222	22	-	-	PUNCT
abrj-207	222	23	west	west	PROPN
abrj-207	222	24	,	,	PUNCT
abrj-207	222	25	nigeria	nigeria	PROPN
abrj-207	222	26	shows	show	VERB
abrj-207	222	27	that	that	SCONJ
abrj-207	222	28	gender	gender	NOUN
abrj-207	222	29	(	(	PUNCT
abrj-207	222	30	0.121	0.121	NUM
abrj-207	222	31	)	)	PUNCT
abrj-207	222	32	,	,	PUNCT
abrj-207	222	33	age	age	NOUN
abrj-207	222	34	(	(	PUNCT
abrj-207	222	35	0.018	0.018	NUM
abrj-207	222	36	)	)	PUNCT
abrj-207	222	37	,	,	PUNCT
abrj-207	222	38	and	and	CCONJ
abrj-207	222	39	educational	educational	ADJ
abrj-207	222	40	level	level	NOUN
abrj-207	222	41	(	(	PUNCT
abrj-207	222	42	0.089	0.089	NUM
abrj-207	222	43	)	)	PUNCT
abrj-207	222	44	have	have	VERB
abrj-207	222	45	positive	positive	ADJ
abrj-207	222	46	relationships	relationship	NOUN
abrj-207	222	47	with	with	ADP
abrj-207	222	48	individual	individual	ADJ
abrj-207	222	49	pit	pit	NOUN
abrj-207	222	50	compliance	compliance	NOUN
abrj-207	222	51	behaviour	behaviour	NOUN
abrj-207	222	52	in	in	ADP
abrj-207	222	53	the	the	DET
abrj-207	222	54	study	study	NOUN
abrj-207	222	55	states	state	NOUN
abrj-207	222	56	,	,	PUNCT
abrj-207	222	57	while	while	SCONJ
abrj-207	222	58	employment	employment	NOUN
abrj-207	222	59	status	status	NOUN
abrj-207	222	60	(	(	PUNCT
abrj-207	222	61	-0.314	-0.314	ADJ
abrj-207	222	62	)	)	PUNCT
abrj-207	222	63	has	have	VERB
abrj-207	222	64	negative	negative	ADJ
abrj-207	222	65	relationships	relationship	NOUN
abrj-207	222	66	with	with	ADP
abrj-207	222	67	individual	individual	ADJ
abrj-207	222	68	pit	pit	NOUN
abrj-207	222	69	compliance	compliance	NOUN
abrj-207	222	70	behaviour	behaviour	NOUN
abrj-207	222	71	in	in	ADP
abrj-207	222	72	the	the	DET
abrj-207	222	73	study	study	NOUN
abrj-207	222	74	states	state	NOUN
abrj-207	222	75	.	.	PUNCT
abrj-207	223	1	the	the	DET
abrj-207	223	2	study	study	NOUN
abrj-207	223	3	revealed	reveal	VERB
abrj-207	223	4	that	that	SCONJ
abrj-207	223	5	demographic	demographic	ADJ
abrj-207	223	6	factors	factor	NOUN
abrj-207	223	7	positively	positively	ADV
abrj-207	223	8	influenced	influence	VERB
abrj-207	223	9	individual	individual	ADJ
abrj-207	223	10	pit	pit	NOUN
abrj-207	223	11	compliance	compliance	NOUN
abrj-207	223	12	in	in	ADP
abrj-207	223	13	the	the	DET
abrj-207	223	14	study	study	NOUN
abrj-207	223	15	states	state	NOUN
abrj-207	223	16	(	(	PUNCT
abrj-207	223	17	adj	adj	PROPN
abrj-207	223	18	r2=0.033	r2=0.033	PROPN
abrj-207	223	19	,	,	PUNCT
abrj-207	223	20	f(4	f(4	NOUN
abrj-207	223	21	,	,	PUNCT
abrj-207	223	22	506	506	NUM
abrj-207	223	23	)	)	PUNCT
abrj-207	224	1	=	=	NOUN
abrj-207	224	2	5.342	5.342	NUM
abrj-207	224	3	;	;	PUNCT
abrj-207	224	4	p=0.000	p=0.000	X
abrj-207	224	5	.	.	PUNCT
abrj-207	225	1	the	the	DET
abrj-207	225	2	adjusted	adjusted	ADJ
abrj-207	225	3	r	r	NOUN
abrj-207	225	4	-	-	PUNCT
abrj-207	225	5	square	square	NOUN
abrj-207	225	6	of	of	ADP
abrj-207	225	7	the	the	DET
abrj-207	225	8	model	model	NOUN
abrj-207	225	9	showed	show	VERB
abrj-207	225	10	3.3	3.3	NUM
abrj-207	225	11	%	%	NOUN
abrj-207	225	12	,	,	PUNCT
abrj-207	225	13	this	this	PRON
abrj-207	225	14	suggest	suggest	VERB
abrj-207	225	15	that	that	SCONJ
abrj-207	225	16	variation	variation	NOUN
abrj-207	225	17	in	in	ADP
abrj-207	225	18	pit	pit	NOUN
abrj-207	225	19	compliance	compliance	NOUN
abrj-207	225	20	of	of	ADP
abrj-207	225	21	the	the	DET
abrj-207	225	22	sampled	sample	VERB
abrj-207	225	23	population	population	NOUN
abrj-207	225	24	can	can	AUX
abrj-207	225	25	be	be	AUX
abrj-207	225	26	attributed	attribute	VERB
abrj-207	225	27	to	to	ADP
abrj-207	225	28	all	all	DET
abrj-207	225	29	our	our	PRON
abrj-207	225	30	independent	independent	ADJ
abrj-207	225	31	variables	variable	NOUN
abrj-207	225	32	put	put	VERB
abrj-207	225	33	together	together	ADV
abrj-207	225	34	,	,	PUNCT
abrj-207	225	35	while	while	SCONJ
abrj-207	225	36	the	the	DET
abrj-207	225	37	remaining	remain	VERB
abrj-207	225	38	96.7	96.7	NUM
abrj-207	225	39	%	%	NOUN
abrj-207	225	40	variations	variation	NOUN
abrj-207	225	41	in	in	ADP
abrj-207	225	42	pit	pit	NOUN
abrj-207	225	43	compliance	compliance	NOUN
abrj-207	225	44	are	be	AUX
abrj-207	225	45	caused	cause	VERB
abrj-207	225	46	by	by	ADP
abrj-207	225	47	other	other	ADJ
abrj-207	225	48	factors	factor	NOUN
abrj-207	225	49	not	not	PART
abrj-207	225	50	included	include	VERB
abrj-207	225	51	in	in	ADP
abrj-207	225	52	this	this	DET
abrj-207	225	53	model	model	NOUN
abrj-207	225	54	.	.	PUNCT
abrj-207	226	1	there	there	PRON
abrj-207	226	2	was	be	VERB
abrj-207	226	3	evidence	evidence	NOUN
abrj-207	226	4	that	that	SCONJ
abrj-207	226	5	employment	employment	NOUN
abrj-207	226	6	status	status	NOUN
abrj-207	226	7	has	have	AUX
abrj-207	226	8	significant	significant	ADJ
abrj-207	226	9	relationships	relationship	NOUN
abrj-207	226	10	with	with	ADP
abrj-207	226	11	individual	individual	ADJ
abrj-207	226	12	pit	pit	NOUN
abrj-207	226	13	compliance	compliance	NOUN
abrj-207	226	14	behaviour	behaviour	NOUN
abrj-207	226	15	in	in	ADP
abrj-207	226	16	the	the	DET
abrj-207	226	17	study	study	NOUN
abrj-207	226	18	states	state	NOUN
abrj-207	226	19	(	(	PUNCT
abrj-207	226	20	es	es	ADP
abrj-207	226	21	β=	β=	NOUN
abrj-207	226	22	-0.314	-0.314	VERB
abrj-207	226	23	t=	t=	NUM
abrj-207	226	24	-2.925	-2.925	X
abrj-207	226	25	,	,	PUNCT
abrj-207	226	26	p=0.004	p=0.004	NOUN
abrj-207	226	27	)	)	PUNCT
abrj-207	226	28	.	.	PUNCT
abrj-207	227	1	however	however	ADV
abrj-207	227	2	,	,	PUNCT
abrj-207	227	3	gender	gender	NOUN
abrj-207	227	4	,	,	PUNCT
abrj-207	227	5	age	age	NOUN
abrj-207	227	6	and	and	CCONJ
abrj-207	227	7	educational	educational	ADJ
abrj-207	227	8	level	level	NOUN
abrj-207	227	9	do	do	AUX
abrj-207	227	10	not	not	PART
abrj-207	227	11	have	have	VERB
abrj-207	227	12	significant	significant	ADJ
abrj-207	227	13	relationships	relationship	NOUN
abrj-207	227	14	with	with	ADP
abrj-207	227	15	individual	individual	ADJ
abrj-207	227	16	pit	pit	NOUN
abrj-207	227	17	compliance	compliance	NOUN
abrj-207	227	18	behaviour	behaviour	NOUN
abrj-207	227	19	in	in	ADP
abrj-207	227	20	the	the	DET
abrj-207	227	21	study	study	NOUN
abrj-207	227	22	states	state	NOUN
abrj-207	227	23	(	(	PUNCT
abrj-207	227	24	gen	gen	PROPN
abrj-207	227	25	β=0.121	β=0.121	NUM
abrj-207	227	26	,	,	PUNCT
abrj-207	227	27	t=1.608	t=1.608	NOUN
abrj-207	227	28	,	,	PUNCT
abrj-207	227	29	p=0.108	p=0.108	NOUN
abrj-207	227	30	,	,	PUNCT
abrj-207	227	31	age	age	NOUN
abrj-207	227	32	β=0.018	β=0.018	NOUN
abrj-207	227	33	,	,	PUNCT
abrj-207	227	34	t=0.500	t=0.500	X
abrj-207	227	35	,	,	PUNCT
abrj-207	227	36	p=0.617	p=0.617	PROPN
abrj-207	227	37	,	,	PUNCT
abrj-207	227	38	el	el	PROPN
abrj-207	227	39	β=	β=	PROPN
abrj-207	227	40	0.089	0.089	NUM
abrj-207	227	41	,	,	PUNCT
abrj-207	227	42	t=1.758	t=1.758	NUM
abrj-207	227	43	,	,	PUNCT
abrj-207	227	44	p=0.079	p=0.079	NOUN
abrj-207	227	45	)	)	PUNCT
abrj-207	227	46	.	.	PUNCT
abrj-207	228	1	this	this	PRON
abrj-207	228	2	implies	imply	VERB
abrj-207	228	3	that	that	SCONJ
abrj-207	228	4	employment	employment	NOUN
abrj-207	228	5	status	status	NOUN
abrj-207	228	6	are	be	AUX
abrj-207	228	7	significant	significant	ADJ
abrj-207	228	8	factors	factor	NOUN
abrj-207	228	9	that	that	PRON
abrj-207	228	10	influenced	influence	VERB
abrj-207	228	11	changes	change	NOUN
abrj-207	228	12	in	in	ADP
abrj-207	228	13	the	the	DET
abrj-207	228	14	individual	individual	ADJ
abrj-207	228	15	pit	pit	NOUN
abrj-207	228	16	compliance	compliance	NOUN
abrj-207	228	17	behaviour	behaviour	NOUN
abrj-207	228	18	in	in	ADP
abrj-207	228	19	the	the	DET
abrj-207	228	20	study	study	NOUN
abrj-207	228	21	states	state	NOUN
abrj-207	228	22	while	while	SCONJ
abrj-207	228	23	gender	gender	NOUN
abrj-207	228	24	,	,	PUNCT
abrj-207	228	25	age	age	NOUN
abrj-207	228	26	and	and	CCONJ
abrj-207	228	27	educational	educational	ADJ
abrj-207	228	28	level	level	NOUN
abrj-207	228	29	of	of	ADP
abrj-207	228	30	the	the	DET
abrj-207	228	31	respondents	respondent	NOUN
abrj-207	228	32	were	be	AUX
abrj-207	228	33	not	not	PART
abrj-207	228	34	significant	significant	ADJ
abrj-207	228	35	factors	factor	NOUN
abrj-207	228	36	that	that	PRON
abrj-207	228	37	influenced	influence	VERB
abrj-207	228	38	changes	change	NOUN
abrj-207	228	39	in	in	ADP
abrj-207	228	40	individual	individual	ADJ
abrj-207	228	41	pit	pit	NOUN
abrj-207	228	42	compliance	compliance	NOUN
abrj-207	228	43	behaviour	behaviour	NOUN
abrj-207	228	44	in	in	ADP
abrj-207	228	45	the	the	DET
abrj-207	228	46	study	study	NOUN
abrj-207	228	47	states	state	NOUN
abrj-207	228	48	.	.	PUNCT
abrj-207	229	1	the	the	DET
abrj-207	229	2	f	f	NOUN
abrj-207	229	3	-	-	PUNCT
abrj-207	229	4	statistic	statistic	NOUN
abrj-207	229	5	of	of	ADP
abrj-207	229	6	5.342	5.342	NUM
abrj-207	229	7	is	be	AUX
abrj-207	229	8	statistically	statistically	ADV
abrj-207	229	9	significant	significant	ADJ
abrj-207	229	10	with	with	ADP
abrj-207	229	11	p=0.000	p=0.000	NUM
abrj-207	229	12	.	.	PUNCT
abrj-207	230	1	this	this	PRON
abrj-207	230	2	indicated	indicate	VERB
abrj-207	230	3	that	that	SCONJ
abrj-207	230	4	on	on	ADP
abrj-207	230	5	the	the	DET
abrj-207	230	6	overall	overall	NOUN
abrj-207	230	7	,	,	PUNCT
abrj-207	230	8	the	the	DET
abrj-207	230	9	statistical	statistical	ADJ
abrj-207	230	10	significance	significance	NOUN
abrj-207	230	11	of	of	ADP
abrj-207	230	12	the	the	DET
abrj-207	230	13	model	model	NOUN
abrj-207	230	14	showed	show	VERB
abrj-207	230	15	that	that	SCONJ
abrj-207	230	16	the	the	DET
abrj-207	230	17	null	null	ADJ
abrj-207	230	18	hypothesis	hypothesis	NOUN
abrj-207	230	19	that	that	PRON
abrj-207	230	20	demographic	demographic	ADJ
abrj-207	230	21	factors	factor	NOUN
abrj-207	230	22	does	do	AUX
abrj-207	230	23	not	not	PART
abrj-207	230	24	have	have	VERB
abrj-207	230	25	significant	significant	ADJ
abrj-207	230	26	influence	influence	NOUN
abrj-207	230	27	on	on	ADP
abrj-207	230	28	individual	individual	ADJ
abrj-207	230	29	pit	pit	NOUN
abrj-207	230	30	compliance	compliance	NOUN
abrj-207	230	31	behaviour	behaviour	NOUN
abrj-207	230	32	in	in	ADP
abrj-207	230	33	the	the	DET
abrj-207	230	34	selected	select	VERB
abrj-207	230	35	states	state	NOUN
abrj-207	230	36	in	in	ADP
abrj-207	230	37	south	south	NOUN
abrj-207	230	38	-	-	PUNCT
abrj-207	230	39	west	west	PROPN
abrj-207	230	40	,	,	PUNCT
abrj-207	230	41	nigeria	nigeria	PROPN
abrj-207	230	42	was	be	AUX
abrj-207	230	43	rejected	reject	VERB
abrj-207	230	44	.	.	PUNCT
abrj-207	231	1	hence	hence	ADV
abrj-207	231	2	,	,	PUNCT
abrj-207	231	3	the	the	DET
abrj-207	231	4	alternative	alternative	ADJ
abrj-207	231	5	hypothesis	hypothesis	NOUN
abrj-207	231	6	that	that	PRON
abrj-207	231	7	demographic	demographic	ADJ
abrj-207	231	8	factors	factor	NOUN
abrj-207	231	9	have	have	VERB
abrj-207	231	10	significant	significant	ADJ
abrj-207	231	11	influence	influence	NOUN
abrj-207	231	12	on	on	ADP
abrj-207	231	13	individual	individual	ADJ
abrj-207	231	14	pit	pit	NOUN
abrj-207	231	15	compliance	compliance	NOUN
abrj-207	231	16	behaviour	behaviour	NOUN
abrj-207	231	17	in	in	ADP
abrj-207	231	18	the	the	DET
abrj-207	231	19	selected	select	VERB
abrj-207	231	20	states	state	NOUN
abrj-207	231	21	in	in	ADP
abrj-207	231	22	south	south	PROPN
abrj-207	231	23	-	-	PUNCT
abrj-207	231	24	west	west	PROPN
abrj-207	231	25	was	be	AUX
abrj-207	231	26	accepted	accept	VERB
abrj-207	231	27	at	at	ADP
abrj-207	231	28	5	5	NUM
abrj-207	231	29	percent	percent	NOUN
abrj-207	231	30	level	level	NOUN
abrj-207	231	31	of	of	ADP
abrj-207	231	32	significance	significance	NOUN
abrj-207	231	33	.	.	PUNCT
abrj-207	232	1	therefore	therefore	ADV
abrj-207	232	2	,	,	PUNCT
abrj-207	232	3	the	the	DET
abrj-207	232	4	model	model	NOUN
abrj-207	232	5	is	be	AUX
abrj-207	232	6	statistically	statistically	ADV
abrj-207	232	7	significant	significant	ADJ
abrj-207	232	8	.	.	PUNCT
abrj-207	233	1	4.5	4.5	NUM
abrj-207	233	2	.	.	PUNCT
abrj-207	233	3	discussion	discussion	NOUN
abrj-207	233	4	and	and	CCONJ
abrj-207	233	5	implication	implication	NOUN
abrj-207	233	6	of	of	ADP
abrj-207	233	7	findings	finding	NOUN
abrj-207	233	8	the	the	DET
abrj-207	233	9	descriptive	descriptive	ADJ
abrj-207	233	10	statistic	statistic	NOUN
abrj-207	233	11	revealed	reveal	VERB
abrj-207	233	12	that	that	SCONJ
abrj-207	233	13	majority	majority	NOUN
abrj-207	233	14	of	of	ADP
abrj-207	233	15	the	the	DET
abrj-207	233	16	respondents	respondent	NOUN
abrj-207	233	17	agreed	agree	VERB
abrj-207	233	18	that	that	SCONJ
abrj-207	233	19	paying	pay	VERB
abrj-207	233	20	tax	tax	NOUN
abrj-207	233	21	is	be	AUX
abrj-207	233	22	a	a	DET
abrj-207	233	23	right	right	ADJ
abrj-207	233	24	,	,	PUNCT
abrj-207	233	25	natural	natural	ADJ
abrj-207	233	26	and	and	CCONJ
abrj-207	233	27	responsibility	responsibility	NOUN
abrj-207	233	28	that	that	PRON
abrj-207	233	29	should	should	AUX
abrj-207	233	30	be	be	AUX
abrj-207	233	31	willingly	willingly	ADV
abrj-207	233	32	be	be	AUX
abrj-207	233	33	done	do	VERB
abrj-207	233	34	by	by	ADP
abrj-207	233	35	individual	individual	ADJ
abrj-207	233	36	taxpayer	taxpayer	NOUN
abrj-207	233	37	.	.	PUNCT
abrj-207	234	1	in	in	ADP
abrj-207	234	2	addition	addition	NOUN
abrj-207	234	3	,	,	PUNCT
abrj-207	234	4	respondents	respondent	NOUN
abrj-207	234	5	feel	feel	VERB
abrj-207	234	6	morally	morally	ADV
abrj-207	234	7	obliged	oblige	VERB
abrj-207	234	8	and	and	CCONJ
abrj-207	234	9	honest	honest	ADJ
abrj-207	234	10	to	to	PART
abrj-207	234	11	declared	declare	VERB
abrj-207	234	12	their	their	PRON
abrj-207	234	13	income	income	NOUN
abrj-207	234	14	for	for	ADP
abrj-207	234	15	tax	tax	NOUN
abrj-207	234	16	purposes	purpose	NOUN
abrj-207	234	17	.	.	PUNCT
abrj-207	235	1	hence	hence	ADV
abrj-207	235	2	,	,	PUNCT
abrj-207	235	3	majority	majority	NOUN
abrj-207	235	4	agreed	agree	VERB
abrj-207	235	5	that	that	SCONJ
abrj-207	235	6	pit	pit	NOUN
abrj-207	235	7	compliance	compliance	NOUN
abrj-207	235	8	is	be	AUX
abrj-207	235	9	necessary	necessary	ADJ
abrj-207	235	10	and	and	CCONJ
abrj-207	235	11	should	should	AUX
abrj-207	235	12	be	be	AUX
abrj-207	235	13	embraced	embrace	VERB
abrj-207	235	14	.	.	PUNCT
abrj-207	236	1	empirical	empirical	ADJ
abrj-207	236	2	findings	finding	NOUN
abrj-207	236	3	from	from	ADP
abrj-207	236	4	the	the	DET
abrj-207	236	5	test	test	NOUN
abrj-207	236	6	of	of	ADP
abrj-207	236	7	hypothesis	hypothesis	NOUN
abrj-207	236	8	on	on	ADP
abrj-207	236	9	the	the	DET
abrj-207	236	10	demographic	demographic	ADJ
abrj-207	236	11	factors	factor	NOUN
abrj-207	236	12	and	and	CCONJ
abrj-207	236	13	pit	pit	NOUN
abrj-207	236	14	compliance	compliance	NOUN
abrj-207	236	15	behaviour	behaviour	NOUN
abrj-207	236	16	in	in	ADP
abrj-207	236	17	the	the	DET
abrj-207	236	18	study	study	NOUN
abrj-207	236	19	states	state	NOUN
abrj-207	236	20	revealed	reveal	VERB
abrj-207	236	21	that	that	SCONJ
abrj-207	236	22	age	age	NOUN
abrj-207	236	23	,	,	PUNCT
abrj-207	236	24	gender	gender	NOUN
abrj-207	236	25	,	,	PUNCT
abrj-207	236	26	and	and	CCONJ
abrj-207	236	27	educational	educational	ADJ
abrj-207	236	28	level	level	NOUN
abrj-207	236	29	have	have	VERB
abrj-207	236	30	positive	positive	ADJ
abrj-207	236	31	relationships	relationship	NOUN
abrj-207	236	32	with	with	ADP
abrj-207	236	33	individual	individual	ADJ
abrj-207	236	34	pit	pit	NOUN
abrj-207	236	35	compliance	compliance	NOUN
abrj-207	236	36	behaviour	behaviour	NOUN
abrj-207	236	37	while	while	SCONJ
abrj-207	236	38	employment	employment	NOUN
abrj-207	236	39	status	status	NOUN
abrj-207	236	40	has	have	VERB
abrj-207	236	41	negative	negative	ADJ
abrj-207	236	42	relationships	relationship	NOUN
abrj-207	236	43	with	with	ADP
abrj-207	236	44	individual	individual	ADJ
abrj-207	236	45	pit	pit	NOUN
abrj-207	236	46	compliance	compliance	NOUN
abrj-207	236	47	behaviour	behaviour	NOUN
abrj-207	236	48	in	in	ADP
abrj-207	236	49	the	the	DET
abrj-207	236	50	study	study	NOUN
abrj-207	236	51	states	state	NOUN
abrj-207	236	52	.	.	PUNCT
abrj-207	237	1	this	this	PRON
abrj-207	237	2	implies	imply	VERB
abrj-207	237	3	that	that	SCONJ
abrj-207	237	4	employment	employment	NOUN
abrj-207	237	5	status	status	NOUN
abrj-207	237	6	are	be	AUX
abrj-207	237	7	significant	significant	ADJ
abrj-207	237	8	factors	factor	NOUN
abrj-207	237	9	that	that	PRON
abrj-207	237	10	influenced	influence	VERB
abrj-207	237	11	changes	change	NOUN
abrj-207	237	12	in	in	ADP
abrj-207	237	13	the	the	DET
abrj-207	237	14	individual	individual	ADJ
abrj-207	237	15	pit	pit	NOUN
abrj-207	237	16	compliance	compliance	NOUN
abrj-207	237	17	behaviour	behaviour	NOUN
abrj-207	237	18	in	in	ADP
abrj-207	237	19	the	the	DET
abrj-207	237	20	study	study	NOUN
abrj-207	237	21	states	state	NOUN
abrj-207	237	22	.	.	PUNCT
abrj-207	238	1	this	this	PRON
abrj-207	238	2	aligns	align	VERB
abrj-207	238	3	with	with	ADP
abrj-207	238	4	the	the	DET
abrj-207	238	5	study	study	NOUN
abrj-207	238	6	of	of	ADP
abrj-207	238	7	adekoya	adekoya	PROPN
abrj-207	238	8	(	(	PUNCT
abrj-207	238	9	2020	2020	NUM
abrj-207	238	10	)	)	PUNCT
abrj-207	238	11	;	;	PUNCT
abrj-207	238	12	adekoya	adekoya	NOUN
abrj-207	238	13	and	and	CCONJ
abrj-207	238	14	enyi	enyi	NOUN
abrj-207	238	15	(	(	PUNCT
abrj-207	238	16	2019	2019	NUM
abrj-207	238	17	)	)	PUNCT
abrj-207	238	18	;	;	PUNCT
abrj-207	238	19	adekoya	adekoya	VERB
abrj-207	238	20	et	et	PROPN
abrj-207	238	21	al	al	PROPN
abrj-207	238	22	.	.	PROPN
abrj-207	238	23	,	,	PUNCT
abrj-207	238	24	(	(	PUNCT
abrj-207	238	25	2019	2019	NUM
abrj-207	238	26	)	)	PUNCT
abrj-207	238	27	.	.	PUNCT
abrj-207	239	1	conversely	conversely	ADV
abrj-207	239	2	,	,	PUNCT
abrj-207	239	3	gender	gender	NOUN
abrj-207	239	4	,	,	PUNCT
abrj-207	239	5	age	age	NOUN
abrj-207	239	6	and	and	CCONJ
abrj-207	239	7	educational	educational	ADJ
abrj-207	239	8	level	level	NOUN
abrj-207	239	9	of	of	ADP
abrj-207	239	10	the	the	DET
abrj-207	239	11	respondents	respondent	NOUN
abrj-207	239	12	were	be	AUX
abrj-207	239	13	not	not	PART
abrj-207	239	14	significant	significant	ADJ
abrj-207	239	15	factors	factor	NOUN
abrj-207	239	16	that	that	PRON
abrj-207	239	17	influenced	influence	VERB
abrj-207	239	18	changes	change	NOUN
abrj-207	239	19	in	in	ADP
abrj-207	239	20	individual	individual	ADJ
abrj-207	239	21	pit	pit	NOUN
abrj-207	239	22	compliance	compliance	NOUN
abrj-207	239	23	behaviour	behaviour	NOUN
abrj-207	239	24	in	in	ADP
abrj-207	239	25	the	the	DET
abrj-207	239	26	study	study	NOUN
abrj-207	239	27	states	state	NOUN
abrj-207	239	28	.	.	PUNCT
abrj-207	240	1	in	in	ADP
abrj-207	240	2	respect	respect	NOUN
abrj-207	240	3	of	of	ADP
abrj-207	240	4	gender	gender	NOUN
abrj-207	240	5	,	,	PUNCT
abrj-207	240	6	the	the	DET
abrj-207	240	7	outcome	outcome	NOUN
abrj-207	240	8	aligns	align	VERB
abrj-207	240	9	with	with	ADP
abrj-207	240	10	the	the	DET
abrj-207	240	11	studies	study	NOUN
abrj-207	240	12	of	of	ADP
abrj-207	240	13	afif	afif	PROPN
abrj-207	240	14	and	and	CCONJ
abrj-207	240	15	setiawan	setiawan	PROPN
abrj-207	240	16	(	(	PUNCT
abrj-207	240	17	2019	2019	NUM
abrj-207	240	18	)	)	PUNCT
abrj-207	240	19	;	;	PUNCT
abrj-207	240	20	ekpo	ekpo	NOUN
abrj-207	240	21	and	and	CCONJ
abrj-207	240	22	beredugo	beredugo	PROPN
abrj-207	240	23	(	(	PUNCT
abrj-207	240	24	2023	2023	NUM
abrj-207	240	25	)	)	PUNCT
abrj-207	240	26	;	;	PUNCT
abrj-207	240	27	otai	otai	NOUN
abrj-207	240	28	(	(	PUNCT
abrj-207	240	29	2023	2023	NUM
abrj-207	240	30	)	)	PUNCT
abrj-207	240	31	and	and	CCONJ
abrj-207	240	32	negate	negate	VERB
abrj-207	240	33	the	the	DET
abrj-207	240	34	study	study	NOUN
abrj-207	240	35	of	of	ADP
abrj-207	240	36	deyganto	deyganto	NOUN
abrj-207	240	37	(	(	PUNCT
abrj-207	240	38	2018	2018	NUM
abrj-207	240	39	)	)	PUNCT
abrj-207	240	40	;	;	PUNCT
abrj-207	240	41	muharremi	muharremi	PROPN
abrj-207	240	42	et	et	PROPN
abrj-207	240	43	al	al	PROPN
abrj-207	240	44	.	.	PROPN
abrj-207	240	45	,	,	PUNCT
abrj-207	240	46	(	(	PUNCT
abrj-207	240	47	2022	2022	NUM
abrj-207	240	48	)	)	PUNCT
abrj-207	240	49	;	;	PUNCT
abrj-207	240	50	twesige	twesige	NOUN
abrj-207	240	51	et	et	PROPN
abrj-207	240	52	al	al	PROPN
abrj-207	240	53	.	.	PROPN
abrj-207	240	54	,	,	PUNCT
abrj-207	240	55	(	(	PUNCT
abrj-207	240	56	2024	2024	NUM
abrj-207	240	57	)	)	PUNCT
abrj-207	240	58	,	,	PUNCT
abrj-207	240	59	that	that	SCONJ
abrj-207	240	60	gender	gender	NOUN
abrj-207	240	61	influences	influence	VERB
abrj-207	240	62	taxpayer	taxpayer	NOUN
abrj-207	240	63	compliance	compliance	NOUN
abrj-207	240	64	.	.	PUNCT
abrj-207	241	1	the	the	DET
abrj-207	241	2	age	age	NOUN
abrj-207	241	3	variable	variable	ADJ
abrj-207	241	4	outcome	outcome	NOUN
abrj-207	241	5	aligns	align	VERB
abrj-207	241	6	with	with	ADP
abrj-207	241	7	the	the	DET
abrj-207	241	8	study	study	NOUN
abrj-207	241	9	of	of	ADP
abrj-207	241	10	afif	afif	PROPN
abrj-207	241	11	and	and	CCONJ
abrj-207	241	12	setiawan	setiawan	PROPN
abrj-207	241	13	(	(	PUNCT
abrj-207	241	14	2019	2019	NUM
abrj-207	241	15	)	)	PUNCT
abrj-207	241	16	;	;	PUNCT
abrj-207	241	17	ekpo	ekpo	NOUN
abrj-207	241	18	and	and	CCONJ
abrj-207	241	19	beredugo	beredugo	PROPN
abrj-207	241	20	(	(	PUNCT
abrj-207	241	21	2023	2023	NUM
abrj-207	241	22	)	)	PUNCT
abrj-207	241	23	but	but	CCONJ
abrj-207	241	24	negate	negate	VERB
abrj-207	241	25	the	the	DET
abrj-207	241	26	outcome	outcome	NOUN
abrj-207	241	27	of	of	ADP
abrj-207	241	28	kumi	kumi	PROPN
abrj-207	241	29	et	et	PROPN
abrj-207	241	30	al	al	PROPN
abrj-207	241	31	.	.	PROPN
abrj-207	241	32	,	,	PUNCT
abrj-207	241	33	(	(	PUNCT
abrj-207	241	34	2023	2023	NUM
abrj-207	241	35	)	)	PUNCT
abrj-207	241	36	;	;	PUNCT
abrj-207	241	37	ikhsan	ikhsan	ADJ
abrj-207	241	38	et	et	PROPN
abrj-207	241	39	al	al	PROPN
abrj-207	241	40	.	.	PROPN
abrj-207	241	41	,	,	PUNCT
abrj-207	241	42	(	(	PUNCT
abrj-207	241	43	2023	2023	NUM
abrj-207	241	44	)	)	PUNCT
abrj-207	241	45	;	;	PUNCT
abrj-207	241	46	otai	otai	VERB
abrj-207	241	47	et	et	PROPN
abrj-207	241	48	al	al	PROPN
abrj-207	241	49	.	.	PROPN
abrj-207	241	50	,	,	PUNCT
abrj-207	241	51	(	(	PUNCT
abrj-207	241	52	2023	2023	NUM
abrj-207	241	53	)	)	PUNCT
abrj-207	241	54	;	;	PUNCT
abrj-207	241	55	paleka	paleka	PROPN
abrj-207	241	56	et	et	PROPN
abrj-207	241	57	al	al	PROPN
abrj-207	241	58	.	.	PROPN
abrj-207	241	59	,	,	PUNCT
abrj-207	241	60	(	(	PUNCT
abrj-207	241	61	2023	2023	NUM
abrj-207	241	62	)	)	PUNCT
abrj-207	241	63	of	of	ADP
abrj-207	241	64	a	a	DET
abrj-207	241	65	significant	significant	ADJ
abrj-207	241	66	relationship	relationship	NOUN
abrj-207	241	67	between	between	ADP
abrj-207	241	68	age	age	NOUN
abrj-207	241	69	and	and	CCONJ
abrj-207	241	70	tax	tax	NOUN
abrj-207	241	71	compliance	compliance	NOUN
abrj-207	241	72	.	.	PUNCT
abrj-207	242	1	also	also	ADV
abrj-207	242	2	,	,	PUNCT
abrj-207	242	3	education	education	NOUN
abrj-207	242	4	level	level	NOUN
abrj-207	242	5	outcome	outcome	NOUN
abrj-207	242	6	aligns	align	VERB
abrj-207	242	7	with	with	ADP
abrj-207	242	8	amaning	amane	VERB
abrj-207	242	9	et	et	PROPN
abrj-207	242	10	al	al	PROPN
abrj-207	242	11	.	.	PROPN
abrj-207	242	12	,	,	PUNCT
abrj-207	242	13	(	(	PUNCT
abrj-207	242	14	2021	2021	NUM
abrj-207	242	15	)	)	PUNCT
abrj-207	242	16	;	;	PUNCT
abrj-207	242	17	aregbesola	aregbesola	PROPN
abrj-207	242	18	et	et	PROPN
abrj-207	242	19	al	al	PROPN
abrj-207	242	20	.	.	PROPN
abrj-207	242	21	,	,	PUNCT
abrj-207	242	22	(	(	PUNCT
abrj-207	242	23	2020	2020	NUM
abrj-207	242	24	)	)	PUNCT
abrj-207	242	25	;	;	PUNCT
abrj-207	242	26	deyganto	deyganto	NOUN
abrj-207	242	27	(	(	PUNCT
abrj-207	242	28	2018	2018	NUM
abrj-207	242	29	)	)	PUNCT
abrj-207	242	30	;	;	PUNCT
abrj-207	242	31	kumi	kumi	PROPN
abrj-207	242	32	et	et	PROPN
abrj-207	242	33	al	al	PROPN
abrj-207	242	34	.	.	PROPN
abrj-207	242	35	,	,	PUNCT
abrj-207	242	36	(	(	PUNCT
abrj-207	242	37	2023	2023	NUM
abrj-207	242	38	)	)	PUNCT
abrj-207	242	39	;	;	PUNCT
abrj-207	242	40	vincent	vincent	PROPN
abrj-207	242	41	et	et	PROPN
abrj-207	242	42	al	al	PROPN
abrj-207	242	43	.	.	PROPN
abrj-207	242	44	,	,	PUNCT
abrj-207	242	45	(	(	PUNCT
abrj-207	242	46	2023	2023	NUM
abrj-207	242	47	)	)	PUNCT
abrj-207	242	48	of	of	ADP
abrj-207	242	49	positive	positive	ADJ
abrj-207	242	50	relationship	relationship	NOUN
abrj-207	242	51	and	and	CCONJ
abrj-207	242	52	of	of	ADP
abrj-207	242	53	no	no	DET
abrj-207	242	54	significant	significant	ADJ
abrj-207	242	55	influence	influence	NOUN
abrj-207	242	56	on	on	ADP
abrj-207	242	57	tax	tax	NOUN
abrj-207	242	58	compliance	compliance	NOUN
abrj-207	242	59	,	,	PUNCT
abrj-207	242	60	and	and	CCONJ
abrj-207	242	61	negate	negate	VERB
abrj-207	242	62	the	the	DET
abrj-207	242	63	studies	study	NOUN
abrj-207	242	64	of	of	ADP
abrj-207	242	65	asian	asian	ADJ
abrj-207	242	66	business	business	PROPN
abrj-207	242	67	research	research	NOUN
abrj-207	242	68	journal	journal	NOUN
abrj-207	242	69	,	,	PUNCT
abrj-207	242	70	2024	2024	NUM
abrj-207	242	71	,	,	PUNCT
abrj-207	242	72	9	9	NUM
abrj-207	242	73	:	:	SYM
abrj-207	242	74	97	97	NUM
abrj-207	242	75	-	-	SYM
abrj-207	242	76	104	104	NUM
abrj-207	242	77	103	103	NUM
abrj-207	242	78	©	©	ADP
abrj-207	242	79	2024	2024	NUM
abrj-207	242	80	by	by	ADP
abrj-207	242	81	the	the	DET
abrj-207	242	82	authors	author	NOUN
abrj-207	242	83	;	;	PUNCT
abrj-207	242	84	licensee	licensee	NOUN
abrj-207	242	85	eastern	eastern	ADJ
abrj-207	242	86	centre	centre	NOUN
abrj-207	242	87	of	of	ADP
abrj-207	242	88	science	science	NOUN
abrj-207	242	89	and	and	CCONJ
abrj-207	242	90	education	education	NOUN
abrj-207	242	91	,	,	PUNCT
abrj-207	242	92	usa	usa	PROPN
abrj-207	242	93	karlina	karlina	PROPN
abrj-207	242	94	and	and	CCONJ
abrj-207	242	95	anggraini	anggraini	NOUN
abrj-207	242	96	(	(	PUNCT
abrj-207	242	97	2024	2024	NUM
abrj-207	242	98	)	)	PUNCT
abrj-207	242	99	;	;	PUNCT
abrj-207	242	100	muharremi	muharremi	PROPN
abrj-207	242	101	et	et	PROPN
abrj-207	242	102	al	al	PROPN
abrj-207	242	103	.	.	PROPN
abrj-207	242	104	,	,	PUNCT
abrj-207	242	105	(	(	PUNCT
abrj-207	242	106	2022	2022	NUM
abrj-207	242	107	)	)	PUNCT
abrj-207	242	108	;	;	PUNCT
abrj-207	242	109	umoffong	umoffong	PROPN
abrj-207	242	110	et	et	PROPN
abrj-207	242	111	al	al	PROPN
abrj-207	242	112	.	.	PROPN
abrj-207	242	113	,	,	PUNCT
abrj-207	242	114	(	(	PUNCT
abrj-207	242	115	2020	2020	NUM
abrj-207	242	116	)	)	PUNCT
abrj-207	242	117	of	of	ADP
abrj-207	242	118	significant	significant	ADJ
abrj-207	242	119	influence	influence	NOUN
abrj-207	242	120	on	on	ADP
abrj-207	242	121	tax	tax	NOUN
abrj-207	242	122	compliance	compliance	NOUN
abrj-207	242	123	.	.	PUNCT
abrj-207	243	1	the	the	DET
abrj-207	243	2	f	f	NOUN
abrj-207	243	3	-	-	PUNCT
abrj-207	243	4	statistic	statistic	NOUN
abrj-207	243	5	of	of	ADP
abrj-207	243	6	5.342	5.342	NUM
abrj-207	243	7	is	be	AUX
abrj-207	243	8	statistically	statistically	ADV
abrj-207	243	9	significant	significant	ADJ
abrj-207	243	10	at	at	ADP
abrj-207	243	11	p=0.000	p=0.000	PROPN
abrj-207	243	12	.	.	PUNCT
abrj-207	244	1	therefore	therefore	ADV
abrj-207	244	2	,	,	PUNCT
abrj-207	244	3	the	the	DET
abrj-207	244	4	study	study	NOUN
abrj-207	244	5	revealed	reveal	VERB
abrj-207	244	6	that	that	SCONJ
abrj-207	244	7	demographic	demographic	ADJ
abrj-207	244	8	factors	factor	NOUN
abrj-207	244	9	have	have	VERB
abrj-207	244	10	significant	significant	ADJ
abrj-207	244	11	influence	influence	NOUN
abrj-207	244	12	on	on	ADP
abrj-207	244	13	individual	individual	ADJ
abrj-207	244	14	pit	pit	NOUN
abrj-207	244	15	compliance	compliance	NOUN
abrj-207	244	16	behaviour	behaviour	NOUN
abrj-207	244	17	in	in	ADP
abrj-207	244	18	the	the	DET
abrj-207	244	19	selected	select	VERB
abrj-207	244	20	states	state	NOUN
abrj-207	244	21	of	of	ADP
abrj-207	244	22	south	south	NOUN
abrj-207	244	23	-	-	PUNCT
abrj-207	244	24	west	west	PROPN
abrj-207	244	25	,	,	PUNCT
abrj-207	244	26	nigeria	nigeria	PROPN
abrj-207	244	27	at	at	ADP
abrj-207	244	28	5	5	NUM
abrj-207	244	29	percent	percent	NOUN
abrj-207	244	30	level	level	NOUN
abrj-207	244	31	of	of	ADP
abrj-207	244	32	significance	significance	NOUN
abrj-207	244	33	.	.	PUNCT
abrj-207	245	1	5	5	X
abrj-207	245	2	.	.	X
abrj-207	245	3	summary	summary	NOUN
abrj-207	245	4	,	,	PUNCT
abrj-207	245	5	conclusion	conclusion	NOUN
abrj-207	245	6	and	and	CCONJ
abrj-207	245	7	recommendation	recommendation	NOUN
abrj-207	245	8	of	of	ADP
abrj-207	245	9	findings	finding	NOUN
abrj-207	245	10	5.1	5.1	NUM
abrj-207	245	11	.	.	PUNCT
abrj-207	246	1	summary	summary	NOUN
abrj-207	246	2	of	of	ADP
abrj-207	246	3	finding	find	VERB
abrj-207	246	4	on	on	ADP
abrj-207	246	5	demographic	demographic	ADJ
abrj-207	246	6	factors	factor	NOUN
abrj-207	246	7	,	,	PUNCT
abrj-207	246	8	the	the	DET
abrj-207	246	9	study	study	NOUN
abrj-207	246	10	revealed	reveal	VERB
abrj-207	246	11	that	that	SCONJ
abrj-207	246	12	gender	gender	NOUN
abrj-207	246	13	,	,	PUNCT
abrj-207	246	14	age	age	NOUN
abrj-207	246	15	,	,	PUNCT
abrj-207	246	16	and	and	CCONJ
abrj-207	246	17	educational	educational	ADJ
abrj-207	246	18	level	level	NOUN
abrj-207	246	19	have	have	VERB
abrj-207	246	20	positive	positive	ADJ
abrj-207	246	21	relationships	relationship	NOUN
abrj-207	246	22	with	with	ADP
abrj-207	246	23	individual	individual	ADJ
abrj-207	246	24	pit	pit	NOUN
abrj-207	246	25	compliance	compliance	NOUN
abrj-207	246	26	behaviour	behaviour	NOUN
abrj-207	246	27	while	while	SCONJ
abrj-207	246	28	employment	employment	NOUN
abrj-207	246	29	status	status	NOUN
abrj-207	246	30	has	have	VERB
abrj-207	246	31	negative	negative	ADJ
abrj-207	246	32	relationships	relationship	NOUN
abrj-207	246	33	with	with	ADP
abrj-207	246	34	individual	individual	ADJ
abrj-207	246	35	pit	pit	NOUN
abrj-207	246	36	compliance	compliance	NOUN
abrj-207	246	37	behaviour	behaviour	NOUN
abrj-207	246	38	in	in	ADP
abrj-207	246	39	the	the	DET
abrj-207	246	40	study	study	NOUN
abrj-207	246	41	states	state	NOUN
abrj-207	246	42	.	.	PUNCT
abrj-207	247	1	the	the	DET
abrj-207	247	2	findings	finding	NOUN
abrj-207	247	3	also	also	ADV
abrj-207	247	4	revealed	reveal	VERB
abrj-207	247	5	that	that	SCONJ
abrj-207	247	6	employment	employment	NOUN
abrj-207	247	7	status	status	NOUN
abrj-207	247	8	has	have	VERB
abrj-207	247	9	significant	significant	ADJ
abrj-207	247	10	relationship	relationship	NOUN
abrj-207	247	11	with	with	ADP
abrj-207	247	12	individual	individual	ADJ
abrj-207	247	13	pit	pit	NOUN
abrj-207	247	14	compliance	compliance	NOUN
abrj-207	247	15	behaviour	behaviour	NOUN
abrj-207	247	16	while	while	SCONJ
abrj-207	247	17	gender	gender	NOUN
abrj-207	247	18	,	,	PUNCT
abrj-207	247	19	age	age	NOUN
abrj-207	247	20	and	and	CCONJ
abrj-207	247	21	educational	educational	ADJ
abrj-207	247	22	level	level	NOUN
abrj-207	247	23	do	do	AUX
abrj-207	247	24	not	not	PART
abrj-207	247	25	have	have	VERB
abrj-207	247	26	significant	significant	ADJ
abrj-207	247	27	relationship	relationship	NOUN
abrj-207	247	28	with	with	ADP
abrj-207	247	29	individual	individual	ADJ
abrj-207	247	30	pit	pit	NOUN
abrj-207	247	31	compliance	compliance	NOUN
abrj-207	247	32	behaviour	behaviour	NOUN
abrj-207	247	33	.	.	PUNCT
abrj-207	248	1	meanwhile	meanwhile	ADV
abrj-207	248	2	,	,	PUNCT
abrj-207	248	3	employment	employment	NOUN
abrj-207	248	4	status	status	NOUN
abrj-207	248	5	are	be	AUX
abrj-207	248	6	significant	significant	ADJ
abrj-207	248	7	factors	factor	NOUN
abrj-207	248	8	which	which	PRON
abrj-207	248	9	influenced	influence	VERB
abrj-207	248	10	changes	change	NOUN
abrj-207	248	11	in	in	ADP
abrj-207	248	12	the	the	DET
abrj-207	248	13	individual	individual	ADJ
abrj-207	248	14	pit	pit	NOUN
abrj-207	248	15	compliance	compliance	NOUN
abrj-207	248	16	behaviour	behaviour	NOUN
abrj-207	248	17	while	while	SCONJ
abrj-207	248	18	age	age	NOUN
abrj-207	248	19	,	,	PUNCT
abrj-207	248	20	gender	gender	NOUN
abrj-207	248	21	and	and	CCONJ
abrj-207	248	22	educational	educational	ADJ
abrj-207	248	23	level	level	NOUN
abrj-207	248	24	of	of	ADP
abrj-207	248	25	the	the	DET
abrj-207	248	26	respondents	respondent	NOUN
abrj-207	248	27	were	be	AUX
abrj-207	248	28	not	not	PART
abrj-207	248	29	significant	significant	ADJ
abrj-207	248	30	factors	factor	NOUN
abrj-207	248	31	which	which	PRON
abrj-207	248	32	influenced	influence	VERB
abrj-207	248	33	changes	change	NOUN
abrj-207	248	34	in	in	ADP
abrj-207	248	35	individual	individual	ADJ
abrj-207	248	36	pit	pit	NOUN
abrj-207	248	37	compliance	compliance	NOUN
abrj-207	248	38	behaviour	behaviour	NOUN
abrj-207	248	39	.	.	PUNCT
abrj-207	249	1	the	the	DET
abrj-207	249	2	study	study	NOUN
abrj-207	249	3	concluded	conclude	VERB
abrj-207	249	4	that	that	SCONJ
abrj-207	249	5	demographic	demographic	ADJ
abrj-207	249	6	factors	factor	NOUN
abrj-207	249	7	have	have	VERB
abrj-207	249	8	significant	significant	ADJ
abrj-207	249	9	influence	influence	NOUN
abrj-207	249	10	on	on	ADP
abrj-207	249	11	individual	individual	ADJ
abrj-207	249	12	pit	pit	NOUN
abrj-207	249	13	compliance	compliance	NOUN
abrj-207	249	14	behaviour	behaviour	NOUN
abrj-207	249	15	in	in	ADP
abrj-207	249	16	selected	select	VERB
abrj-207	249	17	state	state	NOUN
abrj-207	249	18	of	of	ADP
abrj-207	249	19	south	south	NOUN
abrj-207	249	20	-	-	PUNCT
abrj-207	249	21	west	west	PROPN
abrj-207	249	22	,	,	PUNCT
abrj-207	249	23	nigeria	nigeria	PROPN
abrj-207	249	24	.	.	PUNCT
abrj-207	250	1	5.2	5.2	NUM
abrj-207	250	2	.	.	PUNCT
abrj-207	251	1	recommendations	recommendation	NOUN
abrj-207	251	2	the	the	DET
abrj-207	251	3	process	process	NOUN
abrj-207	251	4	of	of	ADP
abrj-207	251	5	increasing	increase	VERB
abrj-207	251	6	pit	pit	NOUN
abrj-207	251	7	collection	collection	NOUN
abrj-207	251	8	at	at	ADP
abrj-207	251	9	the	the	DET
abrj-207	251	10	state	state	NOUN
abrj-207	251	11	level	level	NOUN
abrj-207	251	12	is	be	AUX
abrj-207	251	13	of	of	ADP
abrj-207	251	14	utmost	utmost	ADJ
abrj-207	251	15	importance	importance	NOUN
abrj-207	251	16	with	with	ADP
abrj-207	251	17	focus	focus	NOUN
abrj-207	251	18	on	on	ADP
abrj-207	251	19	individual	individual	ADJ
abrj-207	251	20	demographic	demographic	ADJ
abrj-207	251	21	bracket	bracket	NOUN
abrj-207	251	22	.	.	PUNCT
abrj-207	252	1	therefore	therefore	ADV
abrj-207	252	2	,	,	PUNCT
abrj-207	252	3	state	state	NOUN
abrj-207	252	4	government	government	NOUN
abrj-207	252	5	should	should	AUX
abrj-207	252	6	increase	increase	VERB
abrj-207	252	7	the	the	DET
abrj-207	252	8	level	level	NOUN
abrj-207	252	9	of	of	ADP
abrj-207	252	10	tax	tax	NOUN
abrj-207	252	11	education	education	NOUN
abrj-207	252	12	among	among	ADP
abrj-207	252	13	the	the	DET
abrj-207	252	14	citizens	citizen	NOUN
abrj-207	252	15	to	to	PART
abrj-207	252	16	boost	boost	VERB
abrj-207	252	17	pit	pit	NOUN
abrj-207	252	18	compliance	compliance	NOUN
abrj-207	252	19	.	.	PUNCT
abrj-207	253	1	also	also	ADV
abrj-207	253	2	,	,	PUNCT
abrj-207	253	3	school	school	NOUN
abrj-207	253	4	curriculum	curriculum	NOUN
abrj-207	253	5	should	should	AUX
abrj-207	253	6	be	be	AUX
abrj-207	253	7	explored	explore	VERB
abrj-207	253	8	to	to	PART
abrj-207	253	9	include	include	VERB
abrj-207	253	10	tax	tax	NOUN
abrj-207	253	11	education	education	NOUN
abrj-207	253	12	to	to	PART
abrj-207	253	13	enrich	enrich	VERB
abrj-207	253	14	tax	tax	NOUN
abrj-207	253	15	knowledge	knowledge	NOUN
abrj-207	253	16	from	from	ADP
abrj-207	253	17	the	the	DET
abrj-207	253	18	youthful	youthful	ADJ
abrj-207	253	19	age	age	NOUN
abrj-207	253	20	.	.	PUNCT
abrj-207	254	1	the	the	DET
abrj-207	254	2	age	age	NOUN
abrj-207	254	3	bracket	bracket	NOUN
abrj-207	254	4	of	of	ADP
abrj-207	254	5	taxpayer	taxpayer	NOUN
abrj-207	254	6	should	should	AUX
abrj-207	254	7	be	be	AUX
abrj-207	254	8	analyzed	analyze	VERB
abrj-207	254	9	to	to	PART
abrj-207	254	10	set	set	VERB
abrj-207	254	11	strategies	strategy	NOUN
abrj-207	254	12	on	on	ADP
abrj-207	254	13	how	how	SCONJ
abrj-207	254	14	to	to	PART
abrj-207	254	15	ensure	ensure	VERB
abrj-207	254	16	compliance	compliance	NOUN
abrj-207	254	17	for	for	ADP
abrj-207	254	18	those	those	DET
abrj-207	254	19	taxpayers	taxpayer	NOUN
abrj-207	254	20	that	that	PRON
abrj-207	254	21	are	be	AUX
abrj-207	254	22	usually	usually	ADV
abrj-207	254	23	not	not	PART
abrj-207	254	24	tax	tax	NOUN
abrj-207	254	25	compliant	compliant	NOUN
abrj-207	254	26	.	.	PUNCT
abrj-207	255	1	government	government	NOUN
abrj-207	255	2	should	should	AUX
abrj-207	255	3	introduce	introduce	VERB
abrj-207	255	4	friendly	friendly	ADJ
abrj-207	255	5	tax	tax	NOUN
abrj-207	255	6	payment	payment	NOUN
abrj-207	255	7	mechanism	mechanism	NOUN
abrj-207	255	8	that	that	PRON
abrj-207	255	9	will	will	AUX
abrj-207	255	10	minimize	minimize	VERB
abrj-207	255	11	gender	gender	NOUN
abrj-207	255	12	disparity	disparity	NOUN
abrj-207	255	13	to	to	PART
abrj-207	255	14	ease	ease	VERB
abrj-207	255	15	tax	tax	NOUN
abrj-207	255	16	compliant	compliant	NOUN
abrj-207	255	17	.	.	PUNCT
abrj-207	256	1	transparency	transparency	NOUN
abrj-207	256	2	,	,	PUNCT
abrj-207	256	3	fairness	fairness	NOUN
abrj-207	256	4	and	and	CCONJ
abrj-207	256	5	accountability	accountability	NOUN
abrj-207	256	6	on	on	ADP
abrj-207	256	7	tax	tax	NOUN
abrj-207	256	8	revenues	revenue	NOUN
abrj-207	256	9	should	should	AUX
abrj-207	256	10	be	be	AUX
abrj-207	256	11	exhibited	exhibit	VERB
abrj-207	256	12	by	by	ADP
abrj-207	256	13	government	government	NOUN
abrj-207	256	14	to	to	PART
abrj-207	256	15	encourage	encourage	VERB
abrj-207	256	16	taxpayers	taxpayer	NOUN
abrj-207	256	17	in	in	ADP
abrj-207	256	18	the	the	DET
abrj-207	256	19	informal	informal	ADJ
abrj-207	256	20	sector	sector	NOUN
abrj-207	256	21	to	to	PART
abrj-207	256	22	willingly	willingly	ADV
abrj-207	256	23	comply	comply	VERB
abrj-207	256	24	to	to	ADP
abrj-207	256	25	tax	tax	NOUN
abrj-207	256	26	payment	payment	NOUN
abrj-207	256	27	.	.	PUNCT
abrj-207	257	1	finally	finally	ADV
abrj-207	257	2	,	,	PUNCT
abrj-207	257	3	government	government	NOUN
abrj-207	257	4	should	should	AUX
abrj-207	257	5	identify	identify	VERB
abrj-207	257	6	and	and	CCONJ
abrj-207	257	7	group	group	NOUN
abrj-207	257	8	taxpayers	taxpayer	NOUN
abrj-207	257	9	according	accord	VERB
abrj-207	257	10	to	to	ADP
abrj-207	257	11	demographic	demographic	ADJ
abrj-207	257	12	bracket	bracket	NOUN
abrj-207	257	13	as	as	ADP
abrj-207	257	14	better	well	ADJ
abrj-207	257	15	strategies	strategy	NOUN
abrj-207	257	16	to	to	PART
abrj-207	257	17	monitor	monitor	VERB
abrj-207	257	18	attitudinal	attitudinal	ADJ
abrj-207	257	19	changes	change	NOUN
abrj-207	257	20	towards	towards	ADP
abrj-207	257	21	pit	pit	NOUN
abrj-207	257	22	compliance	compliance	NOUN
abrj-207	257	23	and	and	CCONJ
abrj-207	257	24	tax	tax	NOUN
abrj-207	257	25	administration	administration	NOUN
abrj-207	257	26	.	.	PUNCT
abrj-207	258	1	references	reference	NOUN
abrj-207	258	2	abung	abung	PROPN
abrj-207	258	3	,	,	PUNCT
abrj-207	258	4	y.	y.	PROPN
abrj-207	258	5	r.	r.	PROPN
abrj-207	258	6	,	,	PUNCT
abrj-207	258	7	&	&	CCONJ
abrj-207	258	8	damayanti	damayanti	PROPN
abrj-207	258	9	,	,	PUNCT
abrj-207	258	10	t.	t.	PROPN
abrj-207	258	11	w.	w.	PROPN
abrj-207	258	12	(	(	PUNCT
abrj-207	258	13	2023	2023	NUM
abrj-207	258	14	)	)	PUNCT
abrj-207	258	15	.	.	PUNCT
abrj-207	259	1	the	the	DET
abrj-207	259	2	influence	influence	NOUN
abrj-207	259	3	of	of	ADP
abrj-207	259	4	gender	gender	NOUN
abrj-207	259	5	on	on	ADP
abrj-207	259	6	tax	tax	NOUN
abrj-207	259	7	compliance	compliance	NOUN
abrj-207	259	8	with	with	ADP
abrj-207	259	9	love	love	NOUN
abrj-207	259	10	of	of	ADP
abrj-207	259	11	money	money	NOUN
abrj-207	259	12	as	as	ADP
abrj-207	259	13	a	a	DET
abrj-207	259	14	moderating	moderate	VERB
abrj-207	259	15	variable	variable	NOUN
abrj-207	259	16	.	.	PUNCT
abrj-207	260	1	journal	journal	NOUN
abrj-207	260	2	of	of	ADP
abrj-207	260	3	social	social	ADJ
abrj-207	260	4	research	research	NOUN
abrj-207	260	5	,	,	PUNCT
abrj-207	260	6	2(4	2(4	NUM
abrj-207	260	7	)	)	PUNCT
abrj-207	260	8	,	,	PUNCT
abrj-207	260	9	1	1	NUM
abrj-207	260	10	-	-	SYM
abrj-207	260	11	18	18	NUM
abrj-207	260	12	.	.	PUNCT
abrj-207	261	1	https://doi.org/10.55324/josr.v2i4.747	https://doi.org/10.55324/josr.v2i4.747	PROPN
abrj-207	261	2	adekoya	adekoya	PROPN
abrj-207	261	3	,	,	PUNCT
abrj-207	261	4	a.	a.	NOUN
abrj-207	261	5	a.	a.	NOUN
abrj-207	261	6	(	(	PUNCT
abrj-207	261	7	2020	2020	NUM
abrj-207	261	8	)	)	PUNCT
abrj-207	261	9	.	.	PUNCT
abrj-207	262	1	does	do	AUX
abrj-207	262	2	institutional	institutional	ADJ
abrj-207	262	3	factors	factor	NOUN
abrj-207	262	4	matters	matter	NOUN
abrj-207	262	5	in	in	ADP
abrj-207	262	6	individual	individual	ADJ
abrj-207	262	7	taxpayer	taxpayer	NOUN
abrj-207	262	8	's	's	PART
abrj-207	262	9	compliance	compliance	NOUN
abrj-207	262	10	behaviour	behaviour	NOUN
abrj-207	262	11	?	?	PUNCT
abrj-207	263	1	empirical	empirical	ADJ
abrj-207	263	2	evidence	evidence	NOUN
abrj-207	263	3	from	from	ADP
abrj-207	263	4	selected	select	VERB
abrj-207	263	5	states	state	NOUN
abrj-207	263	6	in	in	ADP
abrj-207	263	7	south	south	NOUN
abrj-207	263	8	-	-	PUNCT
abrj-207	263	9	west	west	PROPN
abrj-207	263	10	,	,	PUNCT
abrj-207	263	11	nigeria	nigeria	PROPN
abrj-207	263	12	.	.	PUNCT
abrj-207	264	1	international	international	ADJ
abrj-207	264	2	journal	journal	PROPN
abrj-207	264	3	of	of	ADP
abrj-207	264	4	economics	economic	NOUN
abrj-207	264	5	,	,	PUNCT
abrj-207	264	6	commerce	commerce	NOUN
abrj-207	264	7	and	and	CCONJ
abrj-207	264	8	management	management	NOUN
abrj-207	264	9	.	.	PUNCT
abrj-207	264	10	,	,	PUNCT
abrj-207	264	11	8(4	8(4	NUM
abrj-207	264	12	)	)	PUNCT
abrj-207	264	13	,	,	PUNCT
abrj-207	264	14	299	299	NUM
abrj-207	264	15	-	-	SYM
abrj-207	264	16	322	322	NUM
abrj-207	264	17	.	.	PUNCT
abrj-207	265	1	adekoya	adekoya	PROPN
abrj-207	265	2	,	,	PUNCT
abrj-207	265	3	a.	a.	NOUN
abrj-207	265	4	a.	a.	PROPN
abrj-207	265	5	,	,	PUNCT
abrj-207	265	6	&	&	CCONJ
abrj-207	265	7	akintoye	akintoye	PROPN
abrj-207	265	8	,	,	PUNCT
abrj-207	265	9	i.	i.	PROPN
abrj-207	265	10	r.	r.	PROPN
abrj-207	265	11	(	(	PUNCT
abrj-207	265	12	2019	2019	NUM
abrj-207	265	13	)	)	PUNCT
abrj-207	265	14	.	.	PUNCT
abrj-207	266	1	government	government	NOUN
abrj-207	266	2	transparency	transparency	NOUN
abrj-207	266	3	moderated	moderate	VERB
abrj-207	266	4	by	by	ADP
abrj-207	266	5	trust	trust	NOUN
abrj-207	266	6	in	in	ADP
abrj-207	266	7	government	government	NOUN
abrj-207	266	8	and	and	CCONJ
abrj-207	266	9	voluntary	voluntary	ADJ
abrj-207	266	10	tax	tax	NOUN
abrj-207	266	11	compliance	compliance	NOUN
abrj-207	266	12	behaviour	behaviour	NOUN
abrj-207	266	13	in	in	ADP
abrj-207	266	14	nigeria	nigeria	PROPN
abrj-207	266	15	.	.	PUNCT
abrj-207	267	1	international	international	ADJ
abrj-207	267	2	journal	journal	PROPN
abrj-207	267	3	of	of	ADP
abrj-207	267	4	economics	economic	NOUN
abrj-207	267	5	,	,	PUNCT
abrj-207	267	6	commerce	commerce	NOUN
abrj-207	267	7	and	and	CCONJ
abrj-207	267	8	management	management	NOUN
abrj-207	267	9	.	.	PUNCT
abrj-207	267	10	,	,	PUNCT
abrj-207	267	11	7(8	7(8	NUM
abrj-207	267	12	)	)	PUNCT
abrj-207	267	13	,	,	PUNCT
abrj-207	267	14	524	524	NUM
abrj-207	267	15	-	-	SYM
abrj-207	267	16	644	644	NUM
abrj-207	267	17	.	.	PUNCT
abrj-207	268	1	adekoya	adekoya	PROPN
abrj-207	268	2	,	,	PUNCT
abrj-207	268	3	a.	a.	NOUN
abrj-207	268	4	a.	a.	PROPN
abrj-207	268	5	,	,	PUNCT
abrj-207	268	6	&	&	CCONJ
abrj-207	268	7	enyi	enyi	PROPN
abrj-207	268	8	,	,	PUNCT
abrj-207	268	9	p.	p.	PROPN
abrj-207	268	10	e.	e.	PROPN
abrj-207	269	1	(	(	PUNCT
abrj-207	269	2	2020	2020	NUM
abrj-207	269	3	)	)	PUNCT
abrj-207	269	4	.	.	PUNCT
abrj-207	270	1	control	control	NOUN
abrj-207	270	2	of	of	ADP
abrj-207	270	3	corruption	corruption	NOUN
abrj-207	270	4	,	,	PUNCT
abrj-207	270	5	trust	trust	NOUN
abrj-207	270	6	in	in	ADP
abrj-207	270	7	government	government	NOUN
abrj-207	270	8	and	and	CCONJ
abrj-207	270	9	voluntary	voluntary	ADJ
abrj-207	270	10	tax	tax	NOUN
abrj-207	270	11	compliance	compliance	NOUN
abrj-207	270	12	in	in	ADP
abrj-207	270	13	south	south	NOUN
abrj-207	270	14	-	-	PUNCT
abrj-207	270	15	west	west	PROPN
abrj-207	270	16	,	,	PUNCT
abrj-207	270	17	nigeria	nigeria	PROPN
abrj-207	270	18	.	.	PUNCT
abrj-207	271	1	management	management	NOUN
abrj-207	271	2	studies	study	NOUN
abrj-207	271	3	,	,	PUNCT
abrj-207	271	4	davidson	davidson	NOUN
abrj-207	271	5	publication	publication	NOUN
abrj-207	271	6	.	.	PUNCT
abrj-207	271	7	,	,	PUNCT
abrj-207	271	8	8(1	8(1	NOUN
abrj-207	271	9	)	)	PUNCT
abrj-207	271	10	,	,	PUNCT
abrj-207	271	11	84	84	NUM
abrj-207	271	12	-	-	SYM
abrj-207	271	13	97	97	NUM
abrj-207	271	14	.	.	PUNCT
abrj-207	272	1	adekoya	adekoya	PROPN
abrj-207	272	2	,	,	PUNCT
abrj-207	272	3	a.	a.	NOUN
abrj-207	272	4	a.	a.	PROPN
abrj-207	272	5	,	,	PUNCT
abrj-207	272	6	&	&	CCONJ
abrj-207	272	7	olayinka	olayinka	PROPN
abrj-207	272	8	,	,	PUNCT
abrj-207	272	9	i.	i.	PROPN
abrj-207	272	10	m.	m.	PROPN
abrj-207	272	11	(	(	PUNCT
abrj-207	272	12	2024	2024	NUM
abrj-207	272	13	)	)	PUNCT
abrj-207	272	14	.	.	PUNCT
abrj-207	273	1	the	the	DET
abrj-207	273	2	impact	impact	NOUN
abrj-207	273	3	of	of	ADP
abrj-207	273	4	personal	personal	ADJ
abrj-207	273	5	income	income	NOUN
abrj-207	273	6	tax	tax	NOUN
abrj-207	273	7	on	on	ADP
abrj-207	273	8	state	state	NOUN
abrj-207	273	9	internally	internally	ADV
abrj-207	273	10	generated	generate	VERB
abrj-207	273	11	revenues	revenue	NOUN
abrj-207	273	12	:	:	PUNCT
abrj-207	273	13	empirical	empirical	ADJ
abrj-207	273	14	analysis	analysis	NOUN
abrj-207	273	15	of	of	ADP
abrj-207	273	16	south	south	NOUN
abrj-207	273	17	-	-	PUNCT
abrj-207	273	18	west	west	NOUN
abrj-207	273	19	states	states	PROPN
abrj-207	273	20	,	,	PUNCT
abrj-207	273	21	nigeria	nigeria	PROPN
abrj-207	273	22	.	.	PUNCT
abrj-207	274	1	innovations	innovation	NOUN
abrj-207	274	2	,	,	PUNCT
abrj-207	274	3	77	77	NUM
abrj-207	274	4	,	,	PUNCT
abrj-207	274	5	260	260	NUM
abrj-207	274	6	-	-	SYM
abrj-207	274	7	276	276	NUM
abrj-207	274	8	.	.	PUNCT
abrj-207	275	1	adekoya	adekoya	PROPN
abrj-207	275	2	,	,	PUNCT
abrj-207	275	3	a.	a.	NOUN
abrj-207	275	4	a.	a.	PROPN
abrj-207	275	5	,	,	PUNCT
abrj-207	275	6	adegbie	adegbie	PROPN
abrj-207	275	7	,	,	PUNCT
abrj-207	275	8	f.	f.	PROPN
abrj-207	275	9	f.	f.	PROPN
abrj-207	275	10	,	,	PUNCT
abrj-207	275	11	&	&	CCONJ
abrj-207	275	12	agbetunde	agbetunde	ADJ
abrj-207	275	13	,	,	PUNCT
abrj-207	275	14	l.	l.	PROPN
abrj-207	275	15	a.	a.	PROPN
abrj-207	275	16	(	(	PUNCT
abrj-207	275	17	2020	2020	NUM
abrj-207	275	18	)	)	PUNCT
abrj-207	275	19	.	.	PUNCT
abrj-207	276	1	quality	quality	NOUN
abrj-207	276	2	of	of	ADP
abrj-207	276	3	tax	tax	NOUN
abrj-207	276	4	service	service	NOUN
abrj-207	276	5	,	,	PUNCT
abrj-207	276	6	moderated	moderate	VERB
abrj-207	276	7	by	by	ADP
abrj-207	276	8	trust	trust	NOUN
abrj-207	276	9	in	in	ADP
abrj-207	276	10	state	state	NOUN
abrj-207	276	11	internal	internal	ADJ
abrj-207	276	12	revenue	revenue	NOUN
abrj-207	276	13	service	service	NOUN
abrj-207	276	14	and	and	CCONJ
abrj-207	276	15	voluntary	voluntary	ADJ
abrj-207	276	16	tax	tax	NOUN
abrj-207	276	17	compliance	compliance	NOUN
abrj-207	276	18	behaviour	behaviour	NOUN
abrj-207	276	19	among	among	ADP
abrj-207	276	20	individual	individual	ADJ
abrj-207	276	21	taxpayers	taxpayer	NOUN
abrj-207	276	22	in	in	ADP
abrj-207	276	23	south	south	NOUN
abrj-207	276	24	-	-	PUNCT
abrj-207	276	25	west	west	PROPN
abrj-207	276	26	,	,	PUNCT
abrj-207	276	27	nigeria	nigeria	PROPN
abrj-207	276	28	.	.	PUNCT
abrj-207	277	1	journal	journal	PROPN
abrj-207	277	2	of	of	ADP
abrj-207	277	3	accounting	accounting	NOUN
abrj-207	277	4	,	,	PUNCT
abrj-207	277	5	business	business	NOUN
abrj-207	277	6	and	and	CCONJ
abrj-207	277	7	finance	finance	NOUN
abrj-207	277	8	research	research	NOUN
abrj-207	277	9	,	,	PUNCT
abrj-207	277	10	8(2	8(2	NUM
abrj-207	277	11	)	)	PUNCT
abrj-207	277	12	,	,	PUNCT
abrj-207	277	13	47	47	NUM
abrj-207	277	14	-	-	SYM
abrj-207	277	15	57	57	NUM
abrj-207	277	16	.	.	PUNCT
abrj-207	278	1	https://doi.org/10.20448/2002.82.47.57	https://doi.org/10.20448/2002.82.47.57	PROPN
abrj-207	278	2	adekoya	adekoya	NOUN
abrj-207	278	3	,	,	PUNCT
abrj-207	278	4	a.	a.	NOUN
abrj-207	278	5	a.	a.	PROPN
abrj-207	278	6	,	,	PUNCT
abrj-207	278	7	agbetunde	agbetunde	ADJ
abrj-207	278	8	,	,	PUNCT
abrj-207	278	9	l.	l.	PROPN
abrj-207	278	10	a.	a.	PROPN
abrj-207	278	11	,	,	PUNCT
abrj-207	278	12	&	&	CCONJ
abrj-207	278	13	lawal	lawal	PROPN
abrj-207	278	14	,	,	PUNCT
abrj-207	278	15	a.	a.	PROPN
abrj-207	278	16	b.	b.	PROPN
abrj-207	278	17	(	(	PUNCT
abrj-207	278	18	2022	2022	NUM
abrj-207	278	19	)	)	PUNCT
abrj-207	278	20	.	.	PUNCT
abrj-207	279	1	trust	trust	NOUN
abrj-207	279	2	relationship	relationship	NOUN
abrj-207	279	3	and	and	CCONJ
abrj-207	279	4	tax	tax	NOUN
abrj-207	279	5	compliance	compliance	NOUN
abrj-207	279	6	in	in	ADP
abrj-207	279	7	developing	develop	VERB
abrj-207	279	8	countries	country	NOUN
abrj-207	279	9	informal	informal	ADJ
abrj-207	279	10	sector	sector	NOUN
abrj-207	279	11	perspectives	perspective	NOUN
abrj-207	279	12	.	.	PUNCT
abrj-207	280	1	international	international	ADJ
abrj-207	280	2	journal	journal	PROPN
abrj-207	280	3	of	of	ADP
abrj-207	280	4	economics	economic	NOUN
abrj-207	280	5	,	,	PUNCT
abrj-207	280	6	commerce	commerce	NOUN
abrj-207	280	7	and	and	CCONJ
abrj-207	280	8	management	management	NOUN
abrj-207	280	9	,	,	PUNCT
abrj-207	280	10	10(6	10(6	NOUN
abrj-207	280	11	)	)	PUNCT
abrj-207	280	12	,	,	PUNCT
abrj-207	280	13	309	309	NUM
abrj-207	280	14	-	-	SYM
abrj-207	280	15	332	332	NUM
abrj-207	280	16	.	.	PUNCT
abrj-207	281	1	adekoya	adekoya	PROPN
abrj-207	281	2	,	,	PUNCT
abrj-207	281	3	a.	a.	NOUN
abrj-207	281	4	a.	a.	PROPN
abrj-207	281	5	,	,	PUNCT
abrj-207	281	6	enyi	enyi	PROPN
abrj-207	281	7	,	,	PUNCT
abrj-207	281	8	p.	p.	PROPN
abrj-207	281	9	e.	e.	PROPN
abrj-207	281	10	,	,	PUNCT
abrj-207	281	11	&	&	CCONJ
abrj-207	281	12	akintoye	akintoye	PROPN
abrj-207	281	13	,	,	PUNCT
abrj-207	281	14	i.	i.	PROPN
abrj-207	281	15	r.	r.	PROPN
abrj-207	281	16	(	(	PUNCT
abrj-207	281	17	2019	2019	NUM
abrj-207	281	18	)	)	PUNCT
abrj-207	281	19	.	.	PUNCT
abrj-207	282	1	government	government	NOUN
abrj-207	282	2	accountability	accountability	NOUN
abrj-207	282	3	and	and	CCONJ
abrj-207	282	4	voluntary	voluntary	ADJ
abrj-207	282	5	tax	tax	NOUN
abrj-207	282	6	compliance	compliance	NOUN
abrj-207	282	7	behaviour	behaviour	NOUN
abrj-207	282	8	in	in	ADP
abrj-207	282	9	selected	select	VERB
abrj-207	282	10	states	state	NOUN
abrj-207	282	11	in	in	ADP
abrj-207	282	12	south	south	NOUN
abrj-207	282	13	-	-	PUNCT
abrj-207	282	14	west	west	PROPN
abrj-207	282	15	,	,	PUNCT
abrj-207	282	16	nigeria	nigeria	PROPN
abrj-207	282	17	.	.	PUNCT
abrj-207	283	1	international	international	ADJ
abrj-207	283	2	journal	journal	PROPN
abrj-207	283	3	of	of	ADP
abrj-207	283	4	advanced	advanced	ADJ
abrj-207	283	5	studies	study	NOUN
abrj-207	283	6	in	in	ADP
abrj-207	283	7	business	business	NOUN
abrj-207	283	8	strategies	strategy	NOUN
abrj-207	283	9	and	and	CCONJ
abrj-207	283	10	management	management	NOUN
abrj-207	283	11	,	,	PUNCT
abrj-207	283	12	7(1	7(1	NUM
abrj-207	283	13	)	)	PUNCT
abrj-207	283	14	,	,	PUNCT
abrj-207	283	15	114	114	NUM
abrj-207	283	16	-	-	SYM
abrj-207	283	17	135	135	NUM
abrj-207	283	18	.	.	PUNCT
abrj-207	284	1	afif	afif	PROPN
abrj-207	284	2	,	,	PUNCT
abrj-207	284	3	a.	a.	PROPN
abrj-207	284	4	,	,	PUNCT
abrj-207	284	5	&	&	CCONJ
abrj-207	284	6	setiawan	setiawan	PROPN
abrj-207	284	7	,	,	PUNCT
abrj-207	284	8	a.	a.	NOUN
abrj-207	284	9	(	(	PUNCT
abrj-207	284	10	2019	2019	NUM
abrj-207	284	11	)	)	PUNCT
abrj-207	284	12	.	.	PUNCT
abrj-207	285	1	the	the	DET
abrj-207	285	2	impact	impact	NOUN
abrj-207	285	3	of	of	ADP
abrj-207	285	4	demographic	demographic	ADJ
abrj-207	285	5	factots	factot	NOUN
abrj-207	285	6	on	on	ADP
abrj-207	285	7	msme	msme	NOUN
abrj-207	285	8	tax	tax	NOUN
abrj-207	285	9	compliance	compliance	NOUN
abrj-207	285	10	in	in	ADP
abrj-207	285	11	pontianak	pontianak	PROPN
abrj-207	285	12	city	city	PROPN
abrj-207	285	13	.	.	PUNCT
abrj-207	286	1	international	international	ADJ
abrj-207	286	2	journal	journal	PROPN
abrj-207	286	3	of	of	ADP
abrj-207	286	4	education	education	NOUN
abrj-207	286	5	,	,	PUNCT
abrj-207	286	6	teaching	teaching	NOUN
abrj-207	286	7	and	and	CCONJ
abrj-207	286	8	social	social	ADJ
abrj-207	286	9	science	science	NOUN
abrj-207	286	10	,	,	PUNCT
abrj-207	286	11	2(1	2(1	NUM
abrj-207	286	12	)	)	PUNCT
abrj-207	286	13	,	,	PUNCT
abrj-207	286	14	23	23	NUM
abrj-207	286	15	-	-	SYM
abrj-207	286	16	35	35	NUM
abrj-207	286	17	.	.	PUNCT
abrj-207	287	1	https://doi.org/10.47747/jbm.v2i1.1610	https://doi.org/10.47747/jbm.v2i1.1610	PROPN
abrj-207	287	2	ajzen	ajzen	PROPN
abrj-207	287	3	,	,	PUNCT
abrj-207	287	4	i.	i.	NOUN
abrj-207	287	5	(	(	PUNCT
abrj-207	287	6	1991	1991	NUM
abrj-207	287	7	)	)	PUNCT
abrj-207	287	8	.	.	PUNCT
abrj-207	288	1	the	the	DET
abrj-207	288	2	theory	theory	NOUN
abrj-207	288	3	of	of	ADP
abrj-207	288	4	planned	plan	VERB
abrj-207	288	5	behavior	behavior	NOUN
abrj-207	288	6	.	.	PUNCT
abrj-207	289	1	organizational	organizational	ADJ
abrj-207	289	2	behavior	behavior	NOUN
abrj-207	289	3	and	and	CCONJ
abrj-207	289	4	human	human	ADJ
abrj-207	289	5	decision	decision	NOUN
abrj-207	289	6	process	process	NOUN
abrj-207	289	7	,	,	PUNCT
abrj-207	289	8	50(2	50(2	NUM
abrj-207	289	9	)	)	PUNCT
abrj-207	289	10	,	,	PUNCT
abrj-207	289	11	179	179	NUM
abrj-207	289	12	-	-	SYM
abrj-207	289	13	211	211	NUM
abrj-207	289	14	.	.	PUNCT
abrj-207	290	1	alabede	alabede	PROPN
abrj-207	290	2	,	,	PUNCT
abrj-207	291	1	j.	j.	PROPN
abrj-207	291	2	o.	o.	PROPN
abrj-207	291	3	(	(	PUNCT
abrj-207	291	4	2014	2014	NUM
abrj-207	291	5	)	)	PUNCT
abrj-207	291	6	.	.	PUNCT
abrj-207	292	1	an	an	DET
abrj-207	292	2	exploratory	exploratory	ADJ
abrj-207	292	3	analysis	analysis	NOUN
abrj-207	292	4	of	of	ADP
abrj-207	292	5	individual	individual	ADJ
abrj-207	292	6	taxpayers	taxpayer	NOUN
abrj-207	292	7	’	’	PART
abrj-207	292	8	compliance	compliance	NOUN
abrj-207	292	9	behavior	behavior	NOUN
abrj-207	292	10	in	in	ADP
abrj-207	292	11	nigeria	nigeria	PROPN
abrj-207	292	12	:	:	PUNCT
abrj-207	292	13	a	a	DET
abrj-207	292	14	study	study	NOUN
abrj-207	292	15	of	of	ADP
abrj-207	292	16	demographic	demographic	ADJ
abrj-207	292	17	differences	difference	NOUN
abrj-207	292	18	and	and	CCONJ
abrj-207	292	19	impact	impact	NOUN
abrj-207	292	20	.	.	PUNCT
abrj-207	293	1	international	international	ADJ
abrj-207	293	2	journal	journal	PROPN
abrj-207	293	3	of	of	ADP
abrj-207	293	4	accounting	accounting	NOUN
abrj-207	293	5	and	and	CCONJ
abrj-207	293	6	taxation	taxation	NOUN
abrj-207	293	7	,	,	PUNCT
abrj-207	293	8	2(2	2(2	NUM
abrj-207	293	9	)	)	PUNCT
abrj-207	293	10	,	,	PUNCT
abrj-207	293	11	39	39	NUM
abrj-207	293	12	-	-	SYM
abrj-207	293	13	64	64	NUM
abrj-207	293	14	.	.	PUNCT
abrj-207	294	1	aladejobi	aladejobi	NOUN
abrj-207	294	2	,	,	PUNCT
abrj-207	294	3	p.	p.	NOUN
abrj-207	294	4	(	(	PUNCT
abrj-207	294	5	2018	2018	NUM
abrj-207	294	6	)	)	PUNCT
abrj-207	294	7	.	.	PUNCT
abrj-207	295	1	measuring	measure	VERB
abrj-207	295	2	tax	tax	NOUN
abrj-207	295	3	compliance	compliance	NOUN
abrj-207	295	4	among	among	ADP
abrj-207	295	5	small	small	ADJ
abrj-207	295	6	and	and	CCONJ
abrj-207	295	7	medium	medium	ADJ
abrj-207	295	8	enterprises	enterprise	NOUN
abrj-207	295	9	in	in	ADP
abrj-207	295	10	nigeria	nigeria	PROPN
abrj-207	295	11	.	.	PUNCT
abrj-207	296	1	international	international	ADJ
abrj-207	296	2	journal	journal	PROPN
abrj-207	296	3	of	of	ADP
abrj-207	296	4	accounting	accounting	NOUN
abrj-207	296	5	and	and	CCONJ
abrj-207	296	6	taxation	taxation	NOUN
abrj-207	296	7	,	,	PUNCT
abrj-207	296	8	6(2	6(2	NUM
abrj-207	296	9	)	)	PUNCT
abrj-207	296	10	,	,	PUNCT
abrj-207	296	11	29	29	NUM
abrj-207	296	12	-	-	SYM
abrj-207	296	13	40	40	NUM
abrj-207	296	14	.	.	PUNCT
abrj-207	297	1	allingham	allingham	PROPN
abrj-207	297	2	,	,	PUNCT
abrj-207	297	3	m.	m.	NOUN
abrj-207	297	4	,	,	PUNCT
abrj-207	297	5	&	&	CCONJ
abrj-207	297	6	sandmo	sandmo	PROPN
abrj-207	297	7	,	,	PUNCT
abrj-207	297	8	a.	a.	NOUN
abrj-207	297	9	(	(	PUNCT
abrj-207	297	10	1972	1972	NUM
abrj-207	297	11	)	)	PUNCT
abrj-207	297	12	.	.	PUNCT
abrj-207	298	1	income	income	NOUN
abrj-207	298	2	tax	tax	NOUN
abrj-207	298	3	evasion	evasion	NOUN
abrj-207	298	4	:	:	PUNCT
abrj-207	298	5	a	a	DET
abrj-207	298	6	theoretical	theoretical	ADJ
abrj-207	298	7	analysis	analysis	NOUN
abrj-207	298	8	.	.	PUNCT
abrj-207	299	1	journal	journal	PROPN
abrj-207	299	2	in	in	ADP
abrj-207	299	3	public	public	ADJ
abrj-207	299	4	economics	economic	NOUN
abrj-207	299	5	,	,	PUNCT
abrj-207	299	6	1(3	1(3	NUM
abrj-207	299	7	-	-	SYM
abrj-207	299	8	4	4	NUM
abrj-207	299	9	)	)	PUNCT
abrj-207	299	10	,	,	PUNCT
abrj-207	299	11	323	323	NUM
abrj-207	299	12	-	-	SYM
abrj-207	299	13	338	338	NUM
abrj-207	299	14	.	.	PUNCT
abrj-207	300	1	al	al	PROPN
abrj-207	300	2	-	-	PUNCT
abrj-207	300	3	maghrebi	maghrebi	NOUN
abrj-207	300	4	,	,	PUNCT
abrj-207	300	5	m.	m.	NOUN
abrj-207	300	6	s.	s.	PROPN
abrj-207	300	7	,	,	PUNCT
abrj-207	300	8	almad	almad	NOUN
abrj-207	300	9	,	,	PUNCT
abrj-207	300	10	r.	r.	PROPN
abrj-207	300	11	,	,	PUNCT
abrj-207	300	12	&	&	CCONJ
abrj-207	300	13	palil	palil	PROPN
abrj-207	300	14	,	,	PUNCT
abrj-207	300	15	m.	m.	PROPN
abrj-207	300	16	r.	r.	PROPN
abrj-207	300	17	.	.	PUNCT
abrj-207	301	1	(	(	PUNCT
abrj-207	301	2	2016	2016	NUM
abrj-207	301	3	)	)	PUNCT
abrj-207	301	4	.	.	PUNCT
abrj-207	302	1	budget	budget	NOUN
abrj-207	302	2	transparency	transparency	NOUN
abrj-207	302	3	and	and	CCONJ
abrj-207	302	4	tax	tax	NOUN
abrj-207	302	5	awareness	awareness	NOUN
abrj-207	302	6	towards	towards	ADP
abrj-207	302	7	tax	tax	NOUN
abrj-207	302	8	compliance	compliance	NOUN
abrj-207	302	9	:	:	PUNCT
abrj-207	302	10	a	a	DET
abrj-207	302	11	conceptual	conceptual	ADJ
abrj-207	302	12	approach	approach	NOUN
abrj-207	302	13	.	.	PUNCT
abrj-207	303	1	south	south	PROPN
abrj-207	303	2	east	east	PROPN
abrj-207	303	3	asia	asia	PROPN
abrj-207	303	4	journal	journal	PROPN
abrj-207	303	5	of	of	ADP
abrj-207	303	6	contemporary	contemporary	PROPN
abrj-207	303	7	business	business	NOUN
abrj-207	303	8	,	,	PUNCT
abrj-207	303	9	economics	economic	NOUN
abrj-207	303	10	and	and	CCONJ
abrj-207	303	11	law	law	NOUN
abrj-207	303	12	,	,	PUNCT
abrj-207	303	13	10(1	10(1	NUM
abrj-207	303	14	)	)	PUNCT
abrj-207	303	15	,	,	PUNCT
abrj-207	303	16	95	95	NUM
abrj-207	303	17	-	-	SYM
abrj-207	303	18	101	101	NUM
abrj-207	303	19	.	.	PUNCT
abrj-207	304	1	amaning	amane	VERB
abrj-207	304	2	,	,	PUNCT
abrj-207	304	3	n.	n.	NOUN
abrj-207	304	4	,	,	PUNCT
abrj-207	304	5	anim	anim	NOUN
abrj-207	304	6	,	,	PUNCT
abrj-207	304	7	r.	r.	PROPN
abrj-207	304	8	o.	o.	PROPN
abrj-207	304	9	,	,	PUNCT
abrj-207	304	10	kyere	kyere	PROPN
abrj-207	304	11	,	,	PUNCT
abrj-207	304	12	a.	a.	NOUN
abrj-207	304	13	,	,	PUNCT
abrj-207	304	14	kwakye	kwakye	NOUN
abrj-207	304	15	,	,	PUNCT
abrj-207	304	16	g.	g.	PROPN
abrj-207	304	17	,	,	PUNCT
abrj-207	304	18	&	&	CCONJ
abrj-207	304	19	abina	abina	PROPN
abrj-207	304	20	,	,	PUNCT
abrj-207	304	21	s.	s.	PROPN
abrj-207	304	22	(	(	PUNCT
abrj-207	304	23	2021	2021	NUM
abrj-207	304	24	)	)	PUNCT
abrj-207	304	25	.	.	PUNCT
abrj-207	305	1	tax	tax	NOUN
abrj-207	305	2	compliance	compliance	NOUN
abrj-207	305	3	among	among	ADP
abrj-207	305	4	ghanian	ghanian	ADJ
abrj-207	305	5	smes	sme	NOUN
abrj-207	305	6	:	:	PUNCT
abrj-207	305	7	how	how	SCONJ
abrj-207	305	8	impactful	impactful	ADJ
abrj-207	305	9	is	be	AUX
abrj-207	305	10	taxpayer	taxpayer	NOUN
abrj-207	305	11	education	education	NOUN
abrj-207	305	12	?	?	PUNCT
abrj-207	306	1	international	international	ADJ
abrj-207	306	2	journal	journal	NOUN
abrj-207	306	3	of	of	ADP
abrj-207	306	4	academic	academic	ADJ
abrj-207	306	5	research	research	NOUN
abrj-207	306	6	in	in	ADP
abrj-207	306	7	business	business	NOUN
abrj-207	306	8	and	and	CCONJ
abrj-207	306	9	social	social	ADJ
abrj-207	306	10	sciences	science	NOUN
abrj-207	306	11	,	,	PUNCT
abrj-207	306	12	4(1	4(1	NOUN
abrj-207	306	13	)	)	PUNCT
abrj-207	306	14	,	,	PUNCT
abrj-207	306	15	40	40	NUM
abrj-207	306	16	-	-	SYM
abrj-207	306	17	58	58	NUM
abrj-207	306	18	.	.	PUNCT
abrj-207	307	1	https://doi.org/10.6007/ijarafms/v10-i4/8332	https://doi.org/10.6007/ijarafms/v10-i4/8332	X
abrj-207	307	2	appah	appah	PROPN
abrj-207	307	3	,	,	PUNCT
abrj-207	307	4	e.	e.	PROPN
abrj-207	307	5	,	,	PUNCT
abrj-207	307	6	&	&	CCONJ
abrj-207	307	7	duoduo	duoduo	PROPN
abrj-207	307	8	,	,	PUNCT
abrj-207	307	9	g.	g.	PROPN
abrj-207	307	10	(	(	PUNCT
abrj-207	307	11	2023	2023	NUM
abrj-207	307	12	)	)	PUNCT
abrj-207	307	13	.	.	PUNCT
abrj-207	308	1	determinants	determinant	NOUN
abrj-207	308	2	of	of	ADP
abrj-207	308	3	tax	tax	NOUN
abrj-207	308	4	compliance	compliance	NOUN
abrj-207	308	5	behaviour	behaviour	NOUN
abrj-207	308	6	and	and	CCONJ
abrj-207	308	7	sustainable	sustainable	ADJ
abrj-207	308	8	economic	economic	ADJ
abrj-207	308	9	growth	growth	NOUN
abrj-207	308	10	among	among	ADP
abrj-207	308	11	msmes	msme	NOUN
abrj-207	308	12	in	in	ADP
abrj-207	308	13	nigeria	nigeria	PROPN
abrj-207	308	14	.	.	PUNCT
abrj-207	309	1	international	international	ADJ
abrj-207	309	2	journal	journal	PROPN
abrj-207	309	3	of	of	ADP
abrj-207	309	4	development	development	NOUN
abrj-207	309	5	and	and	CCONJ
abrj-207	309	6	economic	economic	ADJ
abrj-207	309	7	sustainability	sustainability	NOUN
abrj-207	309	8	,	,	PUNCT
abrj-207	309	9	11(3	11(3	NUM
abrj-207	309	10	)	)	PUNCT
abrj-207	309	11	,	,	PUNCT
abrj-207	309	12	70	70	NUM
abrj-207	309	13	-	-	SYM
abrj-207	309	14	105	105	NUM
abrj-207	309	15	.	.	PUNCT
abrj-207	310	1	https://doi.org/10.37745/ijeld.13/vol11n370105	https://doi.org/10.37745/ijeld.13/vol11n370105	PROPN
abrj-207	310	2	aregbesola	aregbesola	PROPN
abrj-207	310	3	,	,	PUNCT
abrj-207	310	4	o.	o.	PROPN
abrj-207	310	5	d.	d.	PROPN
abrj-207	310	6	,	,	PUNCT
abrj-207	310	7	owosekun	owosekun	PROPN
abrj-207	310	8	,	,	PUNCT
abrj-207	310	9	a.	a.	NOUN
abrj-207	310	10	o.	o.	PROPN
abrj-207	310	11	,	,	PUNCT
abrj-207	310	12	&	&	CCONJ
abrj-207	310	13	salawu	salawu	PROPN
abrj-207	310	14	,	,	PUNCT
abrj-207	310	15	r.	r.	PROPN
abrj-207	310	16	o.	o.	PROPN
abrj-207	310	17	(	(	PUNCT
abrj-207	310	18	2020	2020	NUM
abrj-207	310	19	)	)	PUNCT
abrj-207	310	20	.	.	PUNCT
abrj-207	311	1	marital	marital	ADJ
abrj-207	311	2	status	status	NOUN
abrj-207	311	3	and	and	CCONJ
abrj-207	311	4	educational	educational	ADJ
abrj-207	311	5	background	background	NOUN
abrj-207	311	6	as	as	ADP
abrj-207	311	7	determinants	determinant	NOUN
abrj-207	311	8	of	of	ADP
abrj-207	311	9	tax	tax	NOUN
abrj-207	311	10	compliance	compliance	NOUN
abrj-207	311	11	in	in	ADP
abrj-207	311	12	nigeria	nigeria	PROPN
abrj-207	311	13	.	.	PUNCT
abrj-207	312	1	international	international	ADJ
abrj-207	312	2	journal	journal	PROPN
abrj-207	312	3	of	of	ADP
abrj-207	312	4	research	research	NOUN
abrj-207	312	5	and	and	CCONJ
abrj-207	312	6	innovation	innovation	NOUN
abrj-207	312	7	in	in	ADP
abrj-207	312	8	social	social	ADJ
abrj-207	312	9	science	science	NOUN
abrj-207	312	10	,	,	PUNCT
abrj-207	312	11	4(8	4(8	NUM
abrj-207	312	12	)	)	PUNCT
abrj-207	312	13	,	,	PUNCT
abrj-207	312	14	777	777	NUM
abrj-207	312	15	-	-	SYM
abrj-207	312	16	783	783	NUM
abrj-207	312	17	.	.	PUNCT
abrj-207	313	1	becker	becker	PROPN
abrj-207	313	2	,	,	PUNCT
abrj-207	313	3	g.	g.	PROPN
abrj-207	313	4	s.	s.	PROPN
abrj-207	313	5	(	(	PUNCT
abrj-207	313	6	1968	1968	NUM
abrj-207	313	7	)	)	PUNCT
abrj-207	313	8	.	.	PUNCT
abrj-207	314	1	crime	crime	NOUN
abrj-207	314	2	and	and	CCONJ
abrj-207	314	3	punishment	punishment	NOUN
abrj-207	314	4	:	:	PUNCT
abrj-207	314	5	an	an	DET
abrj-207	314	6	economic	economic	ADJ
abrj-207	314	7	approach	approach	NOUN
abrj-207	314	8	.	.	PUNCT
abrj-207	315	1	journal	journal	NOUN
abrj-207	315	2	of	of	ADP
abrj-207	315	3	political	political	ADJ
abrj-207	315	4	economy	economy	NOUN
abrj-207	315	5	,	,	PUNCT
abrj-207	315	6	76(2	76(2	NUM
abrj-207	315	7	)	)	PUNCT
abrj-207	315	8	,	,	PUNCT
abrj-207	315	9	169	169	NUM
abrj-207	315	10	-	-	SYM
abrj-207	315	11	217	217	NUM
abrj-207	315	12	.	.	PUNCT
abrj-207	316	1	https://doi.org/10.1007/978-1-349-62853-7_2	https://doi.org/10.1007/978-1-349-62853-7_2	PROPN
abrj-207	316	2	bernasek	bernasek	PROPN
abrj-207	316	3	,	,	PUNCT
abrj-207	316	4	a.	a.	NOUN
abrj-207	316	5	,	,	PUNCT
abrj-207	316	6	&	&	CCONJ
abrj-207	316	7	shwiff	shwiff	PROPN
abrj-207	316	8	,	,	PUNCT
abrj-207	316	9	s	s	PART
abrj-207	316	10	.	.	PUNCT
abrj-207	317	1	(	(	PUNCT
abrj-207	317	2	2001	2001	NUM
abrj-207	317	3	)	)	PUNCT
abrj-207	317	4	.	.	PUNCT
abrj-207	318	1	gender	gender	NOUN
abrj-207	318	2	,	,	PUNCT
abrj-207	318	3	risk	risk	NOUN
abrj-207	318	4	and	and	CCONJ
abrj-207	318	5	retirement	retirement	NOUN
abrj-207	318	6	.	.	PUNCT
abrj-207	319	1	journal	journal	PROPN
abrj-207	319	2	of	of	ADP
abrj-207	319	3	economics	economic	NOUN
abrj-207	319	4	issues	issue	NOUN
abrj-207	319	5	,	,	PUNCT
abrj-207	319	6	35(2	35(2	NUM
abrj-207	319	7	)	)	PUNCT
abrj-207	319	8	,	,	PUNCT
abrj-207	319	9	345	345	NUM
abrj-207	319	10	-	-	SYM
abrj-207	319	11	356	356	NUM
abrj-207	319	12	.	.	PUNCT
abrj-207	320	1	https://doi.org/10.1080/00213624.2001.11506368	https://doi.org/10.1080/00213624.2001.11506368	PROPN
abrj-207	320	2	daniel	daniel	PROPN
abrj-207	320	3	,	,	PUNCT
abrj-207	320	4	a.	a.	PROPN
abrj-207	320	5	,	,	PUNCT
abrj-207	320	6	akowe	akowe	NOUN
abrj-207	320	7	,	,	PUNCT
abrj-207	320	8	a.	a.	NOUN
abrj-207	320	9	,	,	PUNCT
abrj-207	320	10	&	&	CCONJ
abrj-207	320	11	awaje	awaje	PROPN
abrj-207	320	12	,	,	PUNCT
abrj-207	320	13	a	a	PRON
abrj-207	320	14	.	.	PUNCT
abrj-207	320	15	(	(	PUNCT
abrj-207	320	16	2016	2016	NUM
abrj-207	320	17	)	)	PUNCT
abrj-207	320	18	.	.	PUNCT
abrj-207	321	1	tax	tax	NOUN
abrj-207	321	2	compliance	compliance	NOUN
abrj-207	321	3	behaviour	behaviour	NOUN
abrj-207	321	4	of	of	ADP
abrj-207	321	5	small	small	ADJ
abrj-207	321	6	scale	scale	NOUN
abrj-207	321	7	enterprises	enterprise	NOUN
abrj-207	321	8	in	in	ADP
abrj-207	321	9	bassa	bassa	PROPN
abrj-207	321	10	local	local	ADJ
abrj-207	321	11	government	government	NOUN
abrj-207	321	12	area	area	NOUN
abrj-207	321	13	of	of	ADP
abrj-207	321	14	kogi	kogi	PROPN
abrj-207	321	15	state	state	PROPN
abrj-207	321	16	.	.	PUNCT
abrj-207	322	1	journal	journal	PROPN
abrj-207	322	2	of	of	ADP
abrj-207	322	3	good	good	ADJ
abrj-207	322	4	governance	governance	NOUN
abrj-207	322	5	and	and	CCONJ
abrj-207	322	6	sustainable	sustainable	ADJ
abrj-207	322	7	development	development	NOUN
abrj-207	322	8	in	in	ADP
abrj-207	322	9	africa	africa	PROPN
abrj-207	322	10	,	,	PUNCT
abrj-207	322	11	3(1	3(1	NUM
abrj-207	322	12	)	)	PUNCT
abrj-207	322	13	,	,	PUNCT
abrj-207	322	14	58	58	NUM
abrj-207	322	15	-	-	SYM
abrj-207	322	16	72	72	NUM
abrj-207	322	17	.	.	PUNCT
abrj-207	323	1	d'attoma	d'attoma	PROPN
abrj-207	323	2	,	,	PUNCT
abrj-207	323	3	j.	j.	PROPN
abrj-207	323	4	,	,	PUNCT
abrj-207	323	5	volintiru	volintiru	PROPN
abrj-207	323	6	,	,	PUNCT
abrj-207	323	7	c.	c.	PROPN
abrj-207	323	8	,	,	PUNCT
abrj-207	323	9	&	&	CCONJ
abrj-207	323	10	steinmo	steinmo	PROPN
abrj-207	323	11	,	,	PUNCT
abrj-207	323	12	s.	s.	PROPN
abrj-207	323	13	(	(	PUNCT
abrj-207	323	14	2017	2017	NUM
abrj-207	323	15	)	)	PUNCT
abrj-207	323	16	.	.	PUNCT
abrj-207	324	1	willing	willing	ADJ
abrj-207	324	2	to	to	PART
abrj-207	324	3	share	share	VERB
abrj-207	324	4	?	?	PUNCT
abrj-207	325	1	tax	tax	NOUN
abrj-207	325	2	compliance	compliance	NOUN
abrj-207	325	3	and	and	CCONJ
abrj-207	325	4	gender	gender	NOUN
abrj-207	325	5	in	in	ADP
abrj-207	325	6	europe	europe	PROPN
abrj-207	325	7	and	and	CCONJ
abrj-207	325	8	america	america	PROPN
abrj-207	325	9	.	.	PUNCT
abrj-207	326	1	research	research	NOUN
abrj-207	326	2	and	and	CCONJ
abrj-207	326	3	politics	politic	NOUN
abrj-207	326	4	,	,	PUNCT
abrj-207	326	5	4(2	4(2	NUM
abrj-207	326	6	)	)	PUNCT
abrj-207	326	7	,	,	PUNCT
abrj-207	326	8	1	1	NUM
abrj-207	326	9	-	-	SYM
abrj-207	326	10	10	10	NUM
abrj-207	326	11	.	.	PUNCT
abrj-207	327	1	https://doi.org/10.1177/2053168017707151	https://doi.org/10.1177/2053168017707151	PRON
abrj-207	327	2	defitri	defitri	PROPN
abrj-207	327	3	,	,	PUNCT
abrj-207	327	4	s.	s.	PROPN
abrj-207	327	5	y.	y.	PROPN
abrj-207	327	6	,	,	PUNCT
abrj-207	327	7	&	&	CCONJ
abrj-207	327	8	fauziati	fauziati	PROPN
abrj-207	327	9	,	,	PUNCT
abrj-207	327	10	p.	p.	NOUN
abrj-207	327	11	(	(	PUNCT
abrj-207	327	12	2018	2018	NUM
abrj-207	327	13	)	)	PUNCT
abrj-207	327	14	.	.	PUNCT
abrj-207	328	1	the	the	DET
abrj-207	328	2	effect	effect	NOUN
abrj-207	328	3	of	of	ADP
abrj-207	328	4	demographic	demographic	ADJ
abrj-207	328	5	factors	factor	NOUN
abrj-207	328	6	and	and	CCONJ
abrj-207	328	7	e	e	NOUN
abrj-207	328	8	-	-	ADJ
abrj-207	328	9	filling	fill	VERB
abrj-207	328	10	usage	usage	NOUN
abrj-207	328	11	on	on	ADP
abrj-207	328	12	tax	tax	NOUN
abrj-207	328	13	compliance	compliance	NOUN
abrj-207	328	14	.	.	PUNCT
abrj-207	329	1	international	international	ADJ
abrj-207	329	2	journal	journal	NOUN
abrj-207	329	3	of	of	ADP
abrj-207	329	4	engineering	engineering	NOUN
abrj-207	329	5	and	and	CCONJ
abrj-207	329	6	technology	technology	NOUN
abrj-207	329	7	,	,	PUNCT
abrj-207	329	8	7(3	7(3	NUM
abrj-207	329	9	)	)	PUNCT
abrj-207	329	10	,	,	PUNCT
abrj-207	329	11	156	156	NUM
abrj-207	329	12	-	-	SYM
abrj-207	329	13	158	158	NUM
abrj-207	329	14	.	.	PUNCT
abrj-207	330	1	devos	devos	PROPN
abrj-207	330	2	,	,	PUNCT
abrj-207	330	3	k.	k.	PROPN
abrj-207	330	4	(	(	PUNCT
abrj-207	330	5	2008	2008	NUM
abrj-207	330	6	)	)	PUNCT
abrj-207	330	7	.	.	PUNCT
abrj-207	331	1	tax	tax	NOUN
abrj-207	331	2	evasion	evasion	NOUN
abrj-207	331	3	behavior	behavior	NOUN
abrj-207	331	4	and	and	CCONJ
abrj-207	331	5	demographic	demographic	ADJ
abrj-207	331	6	factors	factor	NOUN
abrj-207	331	7	:	:	PUNCT
abrj-207	331	8	an	an	DET
abrj-207	331	9	exploratory	exploratory	ADJ
abrj-207	331	10	study	study	NOUN
abrj-207	331	11	in	in	ADP
abrj-207	331	12	australia	australia	PROPN
abrj-207	331	13	.	.	PUNCT
abrj-207	332	1	revenue	revenue	NOUN
abrj-207	332	2	law	law	PROPN
abrj-207	332	3	journal	journal	NOUN
abrj-207	332	4	,	,	PUNCT
abrj-207	332	5	18(1	18(1	NUM
abrj-207	332	6	)	)	PUNCT
abrj-207	332	7	,	,	PUNCT
abrj-207	332	8	1	1	NUM
abrj-207	332	9	-	-	SYM
abrj-207	332	10	23	23	NUM
abrj-207	332	11	.	.	PUNCT
abrj-207	333	1	https://doi.org/10.53300/001c.6698	https://doi.org/10.53300/001c.6698	ADJ
abrj-207	333	2	dewanta	dewanta	ADJ
abrj-207	333	3	,	,	PUNCT
abrj-207	333	4	m.	m.	NOUN
abrj-207	333	5	a.	a.	PROPN
abrj-207	333	6	,	,	PUNCT
abrj-207	333	7	&	&	CCONJ
abrj-207	333	8	machmuddah	machmuddah	PROPN
abrj-207	333	9	,	,	PUNCT
abrj-207	333	10	z.	z.	PROPN
abrj-207	333	11	(	(	PUNCT
abrj-207	333	12	2019	2019	NUM
abrj-207	333	13	)	)	PUNCT
abrj-207	333	14	.	.	PUNCT
abrj-207	334	1	gender	gender	NOUN
abrj-207	334	2	religiosity	religiosity	NOUN
abrj-207	334	3	love	love	NOUN
abrj-207	334	4	of	of	ADP
abrj-207	334	5	money	money	NOUN
abrj-207	334	6	and	and	CCONJ
abrj-207	334	7	ethical	ethical	ADJ
abrj-207	334	8	perception	perception	NOUN
abrj-207	334	9	of	of	ADP
abrj-207	334	10	tax	tax	NOUN
abrj-207	334	11	evasion	evasion	NOUN
abrj-207	334	12	.	.	PUNCT
abrj-207	335	1	jurnal	jurnal	ADJ
abrj-207	335	2	dinamika	dinamika	PROPN
abrj-207	335	3	akuntansi	akuntansi	PROPN
abrj-207	335	4	dan	dan	PROPN
abrj-207	335	5	bisnis	bisnis	PROPN
abrj-207	335	6	,	,	PUNCT
abrj-207	335	7	71	71	NUM
abrj-207	335	8	-	-	SYM
abrj-207	335	9	84	84	NUM
abrj-207	335	10	.	.	PUNCT
abrj-207	336	1	https://doi.org/10.24815/jdab.v6i1.10990	https://doi.org/10.24815/jdab.v6i1.10990	PROPN
abrj-207	336	2	deyganto	deyganto	NOUN
abrj-207	336	3	,	,	PUNCT
abrj-207	336	4	k.	k.	PROPN
abrj-207	336	5	o.	o.	PROPN
abrj-207	336	6	(	(	PUNCT
abrj-207	336	7	2018	2018	NUM
abrj-207	336	8	)	)	PUNCT
abrj-207	336	9	.	.	PUNCT
abrj-207	337	1	factors	factor	NOUN
abrj-207	337	2	influencing	influence	VERB
abrj-207	337	3	taxpayers	taxpayer	NOUN
abrj-207	337	4	voluntary	voluntary	ADJ
abrj-207	337	5	compliance	compliance	NOUN
abrj-207	337	6	attitude	attitude	NOUN
abrj-207	337	7	with	with	ADP
abrj-207	337	8	tax	tax	NOUN
abrj-207	337	9	system	system	NOUN
abrj-207	337	10	:	:	PUNCT
abrj-207	337	11	evidence	evidence	NOUN
abrj-207	337	12	from	from	ADP
abrj-207	337	13	gedeo	gedeo	NOUN
abrj-207	337	14	zone	zone	NOUN
abrj-207	337	15	of	of	ADP
abrj-207	337	16	southern	southern	ADJ
abrj-207	337	17	ethiopia	ethiopia	PROPN
abrj-207	337	18	.	.	PUNCT
abrj-207	338	1	universal	universal	ADJ
abrj-207	338	2	journal	journal	PROPN
abrj-207	338	3	of	of	ADP
abrj-207	338	4	accounting	accounting	NOUN
abrj-207	338	5	and	and	CCONJ
abrj-207	338	6	finance	finance	NOUN
abrj-207	338	7	,	,	PUNCT
abrj-207	338	8	6(3	6(3	NUM
abrj-207	338	9	)	)	PUNCT
abrj-207	338	10	,	,	PUNCT
abrj-207	338	11	92	92	NUM
abrj-207	338	12	-	-	SYM
abrj-207	338	13	107	107	NUM
abrj-207	338	14	.	.	PUNCT
abrj-207	339	1	https://doi.org/10.13189/ujarf.2018.06302	https://doi.org/10.13189/ujarf.2018.06302	PROPN
abrj-207	339	2	ekpo	ekpo	NOUN
abrj-207	339	3	,	,	PUNCT
abrj-207	339	4	b.	b.	PROPN
abrj-207	339	5	o.	o.	PROPN
abrj-207	339	6	,	,	PUNCT
abrj-207	339	7	&	&	CCONJ
abrj-207	339	8	beredugo	beredugo	PROPN
abrj-207	339	9	,	,	PUNCT
abrj-207	339	10	s.	s.	PROPN
abrj-207	339	11	b.	b.	PROPN
abrj-207	339	12	(	(	PUNCT
abrj-207	339	13	2023	2023	NUM
abrj-207	339	14	)	)	PUNCT
abrj-207	339	15	.	.	PUNCT
abrj-207	340	1	tax	tax	NOUN
abrj-207	340	2	payers	payer	NOUN
abrj-207	340	3	'	'	PART
abrj-207	340	4	attitudes	attitude	NOUN
abrj-207	340	5	and	and	CCONJ
abrj-207	340	6	demographic	demographic	ADJ
abrj-207	340	7	analysis	analysis	NOUN
abrj-207	340	8	of	of	ADP
abrj-207	340	9	smes	sme	NOUN
abrj-207	340	10	operators	operator	NOUN
abrj-207	340	11	in	in	ADP
abrj-207	340	12	river	river	NOUN
abrj-207	340	13	and	and	CCONJ
abrj-207	340	14	akwa	akwa	NOUN
abrj-207	340	15	-	-	PUNCT
abrj-207	340	16	ibom	ibom	NOUN
abrj-207	340	17	state	state	NOUN
abrj-207	340	18	,	,	PUNCT
abrj-207	340	19	nigeria	nigeria	PROPN
abrj-207	340	20	.	.	PUNCT
abrj-207	341	1	nigeria	nigeria	PROPN
abrj-207	341	2	journal	journal	PROPN
abrj-207	341	3	of	of	ADP
abrj-207	341	4	accounting	accounting	NOUN
abrj-207	341	5	and	and	CCONJ
abrj-207	341	6	taxation	taxation	NOUN
abrj-207	341	7	,	,	PUNCT
abrj-207	341	8	1(3	1(3	NUM
abrj-207	341	9	)	)	PUNCT
abrj-207	341	10	,	,	PUNCT
abrj-207	341	11	65	65	NUM
abrj-207	341	12	-	-	SYM
abrj-207	341	13	76	76	NUM
abrj-207	341	14	.	.	PUNCT
abrj-207	342	1	https://doi.org/10.47747/jat.v3i1.1079	https://doi.org/10.47747/jat.v3i1.1079	PROPN
abrj-207	342	2	asian	asian	PROPN
abrj-207	342	3	business	business	PROPN
abrj-207	342	4	research	research	NOUN
abrj-207	342	5	journal	journal	NOUN
abrj-207	342	6	,	,	PUNCT
abrj-207	342	7	2024	2024	NUM
abrj-207	342	8	,	,	PUNCT
abrj-207	342	9	9	9	NUM
abrj-207	342	10	:	:	SYM
abrj-207	342	11	97	97	NUM
abrj-207	342	12	-	-	SYM
abrj-207	342	13	104	104	NUM
abrj-207	342	14	104	104	NUM
abrj-207	342	15	©	©	ADP
abrj-207	342	16	2024	2024	NUM
abrj-207	342	17	by	by	ADP
abrj-207	342	18	the	the	DET
abrj-207	342	19	authors	author	NOUN
abrj-207	342	20	;	;	PUNCT
abrj-207	342	21	licensee	licensee	NOUN
abrj-207	342	22	eastern	eastern	ADJ
abrj-207	342	23	centre	centre	NOUN
abrj-207	342	24	of	of	ADP
abrj-207	342	25	science	science	NOUN
abrj-207	342	26	and	and	CCONJ
abrj-207	342	27	education	education	NOUN
abrj-207	342	28	,	,	PUNCT
abrj-207	342	29	usa	usa	PROPN
abrj-207	342	30	enyi	enyi	PROPN
abrj-207	342	31	,	,	PUNCT
abrj-207	342	32	p.	p.	PROPN
abrj-207	342	33	e.	e.	PROPN
abrj-207	342	34	,	,	PUNCT
abrj-207	342	35	akintoye	akintoye	PROPN
abrj-207	342	36	,	,	PUNCT
abrj-207	342	37	i.	i.	PROPN
abrj-207	342	38	r.	r.	PROPN
abrj-207	342	39	,	,	PUNCT
abrj-207	342	40	&	&	CCONJ
abrj-207	342	41	adekoya	adekoya	PROPN
abrj-207	342	42	,	,	PUNCT
abrj-207	342	43	a.	a.	NOUN
abrj-207	342	44	a.	a.	NOUN
abrj-207	342	45	(	(	PUNCT
abrj-207	342	46	2019	2019	NUM
abrj-207	342	47	)	)	PUNCT
abrj-207	342	48	.	.	PUNCT
abrj-207	343	1	quality	quality	NOUN
abrj-207	343	2	of	of	ADP
abrj-207	343	3	tax	tax	NOUN
abrj-207	343	4	administration	administration	NOUN
abrj-207	343	5	and	and	CCONJ
abrj-207	343	6	enforced	enforce	VERB
abrj-207	343	7	tax	tax	NOUN
abrj-207	343	8	compliance	compliance	NOUN
abrj-207	343	9	behaviour	behaviour	NOUN
abrj-207	343	10	in	in	ADP
abrj-207	343	11	selected	select	VERB
abrj-207	343	12	states	state	NOUN
abrj-207	343	13	in	in	ADP
abrj-207	343	14	south	south	NOUN
abrj-207	343	15	-	-	PUNCT
abrj-207	343	16	west	west	PROPN
abrj-207	343	17	,	,	PUNCT
abrj-207	343	18	nigeria	nigeria	PROPN
abrj-207	343	19	.	.	PUNCT
abrj-207	344	1	international	international	ADJ
abrj-207	344	2	journal	journal	PROPN
abrj-207	344	3	of	of	ADP
abrj-207	344	4	development	development	NOUN
abrj-207	344	5	strategies	strategy	NOUN
abrj-207	344	6	in	in	ADP
abrj-207	344	7	humanities	humanity	NOUN
abrj-207	344	8	,	,	PUNCT
abrj-207	344	9	management	management	NOUN
abrj-207	344	10	and	and	CCONJ
abrj-207	344	11	social	social	ADJ
abrj-207	344	12	sciences	science	NOUN
abrj-207	344	13	.	.	PUNCT
abrj-207	344	14	,	,	PUNCT
abrj-207	344	15	9(3	9(3	NUM
abrj-207	344	16	)	)	PUNCT
abrj-207	344	17	,	,	PUNCT
abrj-207	344	18	162	162	NUM
abrj-207	344	19	-	-	SYM
abrj-207	344	20	183	183	NUM
abrj-207	344	21	.	.	PUNCT
abrj-207	345	1	https://doi.org/10.20448/2002.82.47.57	https://doi.org/10.20448/2002.82.47.57	PROPN
abrj-207	345	2	fischer	fischer	PROPN
abrj-207	345	3	,	,	PUNCT
abrj-207	345	4	c.	c.	PROPN
abrj-207	345	5	m.	m.	NOUN
abrj-207	345	6	,	,	PUNCT
abrj-207	345	7	wartick	wartick	NOUN
abrj-207	345	8	,	,	PUNCT
abrj-207	345	9	m.	m.	NOUN
abrj-207	345	10	,	,	PUNCT
abrj-207	345	11	&	&	CCONJ
abrj-207	345	12	mark	mark	PROPN
abrj-207	345	13	,	,	PUNCT
abrj-207	345	14	m.	m.	NOUN
abrj-207	345	15	(	(	PUNCT
abrj-207	345	16	1992	1992	NUM
abrj-207	345	17	)	)	PUNCT
abrj-207	345	18	.	.	PUNCT
abrj-207	346	1	detection	detection	NOUN
abrj-207	346	2	probability	probability	NOUN
abrj-207	346	3	and	and	CCONJ
abrj-207	346	4	tax	tax	NOUN
abrj-207	346	5	payer	payer	NOUN
abrj-207	346	6	compliance	compliance	NOUN
abrj-207	346	7	:	:	PUNCT
abrj-207	346	8	a	a	DET
abrj-207	346	9	review	review	NOUN
abrj-207	346	10	of	of	ADP
abrj-207	346	11	the	the	DET
abrj-207	346	12	literatures	literature	NOUN
abrj-207	346	13	.	.	PUNCT
abrj-207	347	1	journal	journal	NOUN
abrj-207	347	2	of	of	ADP
abrj-207	347	3	accounting	accounting	NOUN
abrj-207	347	4	literatures	literature	NOUN
abrj-207	347	5	,	,	PUNCT
abrj-207	347	6	11(6	11(6	NUM
abrj-207	347	7	)	)	PUNCT
abrj-207	347	8	,	,	PUNCT
abrj-207	347	9	1	1	NUM
abrj-207	347	10	-	-	SYM
abrj-207	347	11	46	46	NUM
abrj-207	347	12	.	.	PUNCT
abrj-207	348	1	fishbein	fishbein	PROPN
abrj-207	348	2	,	,	PUNCT
abrj-207	348	3	m.	m.	NOUN
abrj-207	348	4	,	,	PUNCT
abrj-207	348	5	&	&	CCONJ
abrj-207	348	6	ajzen	ajzen	PROPN
abrj-207	348	7	,	,	PUNCT
abrj-207	348	8	i.	i.	NOUN
abrj-207	348	9	(	(	PUNCT
abrj-207	348	10	1975	1975	NUM
abrj-207	348	11	)	)	PUNCT
abrj-207	348	12	.	.	PUNCT
abrj-207	349	1	belief	belief	NOUN
abrj-207	349	2	,	,	PUNCT
abrj-207	349	3	attitude	attitude	NOUN
abrj-207	349	4	,	,	PUNCT
abrj-207	349	5	intention	intention	NOUN
abrj-207	349	6	and	and	CCONJ
abrj-207	349	7	behavior	behavior	NOUN
abrj-207	349	8	:	:	PUNCT
abrj-207	349	9	an	an	DET
abrj-207	349	10	introduction	introduction	NOUN
abrj-207	349	11	to	to	ADP
abrj-207	349	12	theory	theory	NOUN
abrj-207	349	13	and	and	CCONJ
abrj-207	349	14	research	research	NOUN
abrj-207	349	15	.	.	PUNCT
abrj-207	350	1	reading	reading	NOUN
abrj-207	350	2	,	,	PUNCT
abrj-207	350	3	ma	ma	PROPN
abrj-207	350	4	:	:	PUNCT
abrj-207	350	5	addison	addison	PROPN
abrj-207	350	6	wesley	wesley	PROPN
abrj-207	350	7	.	.	PUNCT
abrj-207	351	1	fishbein	fishbein	PROPN
abrj-207	351	2	,	,	PUNCT
abrj-207	351	3	m.	m.	NOUN
abrj-207	351	4	,	,	PUNCT
abrj-207	351	5	&	&	CCONJ
abrj-207	351	6	ajzen	ajzen	PROPN
abrj-207	351	7	,	,	PUNCT
abrj-207	351	8	i.	i.	NOUN
abrj-207	351	9	(	(	PUNCT
abrj-207	351	10	2010	2010	NUM
abrj-207	351	11	)	)	PUNCT
abrj-207	351	12	.	.	PUNCT
abrj-207	352	1	predicting	predict	VERB
abrj-207	352	2	and	and	CCONJ
abrj-207	352	3	changing	change	VERB
abrj-207	352	4	behavior	behavior	NOUN
abrj-207	352	5	:	:	PUNCT
abrj-207	352	6	the	the	DET
abrj-207	352	7	reasoned	reason	VERB
abrj-207	352	8	action	action	NOUN
abrj-207	352	9	approach	approach	NOUN
abrj-207	352	10	.	.	PUNCT
abrj-207	353	1	new	new	PROPN
abrj-207	353	2	york	york	PROPN
abrj-207	353	3	:	:	PUNCT
abrj-207	353	4	psychology	psychology	NOUN
abrj-207	353	5	press	press	NOUN
abrj-207	353	6	.	.	PUNCT
abrj-207	354	1	geyik	geyik	PROPN
abrj-207	354	2	,	,	PUNCT
abrj-207	354	3	o.	o.	PROPN
abrj-207	354	4	,	,	PUNCT
abrj-207	354	5	seren	seren	PROPN
abrj-207	354	6	,	,	PUNCT
abrj-207	354	7	g.	g.	PROPN
abrj-207	354	8	y.	y.	PROPN
abrj-207	354	9	,	,	PUNCT
abrj-207	354	10	&	&	CCONJ
abrj-207	354	11	mcgee	mcgee	PROPN
abrj-207	354	12	,	,	PUNCT
abrj-207	354	13	r.	r.	PROPN
abrj-207	354	14	w.	w.	PROPN
abrj-207	354	15	(	(	PUNCT
abrj-207	354	16	2024	2024	NUM
abrj-207	354	17	)	)	PUNCT
abrj-207	354	18	.	.	PUNCT
abrj-207	355	1	an	an	DET
abrj-207	355	2	empirical	empirical	ADJ
abrj-207	355	3	anaylsis	anaylsis	NOUN
abrj-207	355	4	on	on	ADP
abrj-207	355	5	the	the	DET
abrj-207	355	6	effect	effect	NOUN
abrj-207	355	7	of	of	ADP
abrj-207	355	8	taxpayers	taxpayer	NOUN
abrj-207	355	9	educational	educational	ADJ
abrj-207	355	10	level	level	NOUN
abrj-207	355	11	and	and	CCONJ
abrj-207	355	12	marital	marital	ADJ
abrj-207	355	13	status	status	NOUN
abrj-207	355	14	factors	factor	NOUN
abrj-207	355	15	on	on	ADP
abrj-207	355	16	their	their	PRON
abrj-207	355	17	attitudes	attitude	NOUN
abrj-207	355	18	and	and	CCONJ
abrj-207	355	19	behaviour	behaviour	NOUN
abrj-207	355	20	towards	towards	ADP
abrj-207	355	21	taxes	taxis	NOUN
abrj-207	355	22	.	.	PUNCT
abrj-207	356	1	bulletin	bulletin	NOUN
abrj-207	356	2	of	of	ADP
abrj-207	356	3	economics	economic	NOUN
abrj-207	356	4	theory	theory	NOUN
abrj-207	356	5	and	and	CCONJ
abrj-207	356	6	analysis	analysis	NOUN
abrj-207	356	7	,	,	PUNCT
abrj-207	356	8	9(2	9(2	NUM
abrj-207	356	9	)	)	PUNCT
abrj-207	356	10	,	,	PUNCT
abrj-207	356	11	427	427	NUM
abrj-207	356	12	-	-	SYM
abrj-207	356	13	449	449	NUM
abrj-207	356	14	.	.	PUNCT
abrj-207	357	1	https://doi.org/10.25229/beta.1445772	https://doi.org/10.25229/beta.1445772	NOUN
abrj-207	357	2	helmy	helmy	PROPN
abrj-207	357	3	,	,	PUNCT
abrj-207	357	4	h.	h.	PROPN
abrj-207	357	5	,	,	PUNCT
abrj-207	357	6	dwita	dwita	PROPN
abrj-207	357	7	,	,	PUNCT
abrj-207	357	8	s.	s.	PROPN
abrj-207	357	9	,	,	PUNCT
abrj-207	357	10	&	&	CCONJ
abrj-207	357	11	cheisviyannny	cheisviyannny	PROPN
abrj-207	357	12	,	,	PUNCT
abrj-207	357	13	c.	c.	PROPN
abrj-207	357	14	(	(	PUNCT
abrj-207	357	15	2020	2020	NUM
abrj-207	357	16	)	)	PUNCT
abrj-207	357	17	.	.	PUNCT
abrj-207	358	1	the	the	DET
abrj-207	358	2	influence	influence	NOUN
abrj-207	358	3	of	of	ADP
abrj-207	358	4	gender	gender	NOUN
abrj-207	358	5	and	and	CCONJ
abrj-207	358	6	machiavellianism	machiavellianism	NOUN
abrj-207	358	7	on	on	ADP
abrj-207	358	8	tax	tax	NOUN
abrj-207	358	9	evasion(a	evasion(a	NOUN
abrj-207	358	10	case	case	NOUN
abrj-207	358	11	study	study	NOUN
abrj-207	358	12	on	on	ADP
abrj-207	358	13	accounting	accounting	NOUN
abrj-207	358	14	students	student	NOUN
abrj-207	358	15	)	)	PUNCT
abrj-207	358	16	.	.	PUNCT
abrj-207	359	1	advances	advance	NOUN
abrj-207	359	2	in	in	ADP
abrj-207	359	3	economics	economic	NOUN
abrj-207	359	4	,	,	PUNCT
abrj-207	359	5	business	business	NOUN
abrj-207	359	6	and	and	CCONJ
abrj-207	359	7	management	management	NOUN
abrj-207	359	8	research	research	NOUN
abrj-207	359	9	,	,	PUNCT
abrj-207	359	10	179	179	NUM
abrj-207	359	11	,	,	PUNCT
abrj-207	359	12	89	89	NUM
abrj-207	359	13	-	-	SYM
abrj-207	359	14	93	93	NUM
abrj-207	359	15	.	.	PUNCT
abrj-207	360	1	ikhsan	ikhsan	ADJ
abrj-207	360	2	,	,	PUNCT
abrj-207	360	3	s.	s.	PROPN
abrj-207	360	4	,	,	PUNCT
abrj-207	360	5	restiatun	restiatun	PROPN
abrj-207	360	6	.	.	PUNCT
abrj-207	360	7	,	,	PUNCT
abrj-207	360	8	&	&	CCONJ
abrj-207	360	9	suratman	suratman	PROPN
abrj-207	360	10	,	,	PUNCT
abrj-207	360	11	e.	e.	PROPN
abrj-207	360	12	(	(	PUNCT
abrj-207	360	13	2023	2023	NUM
abrj-207	360	14	)	)	PUNCT
abrj-207	360	15	.	.	PUNCT
abrj-207	361	1	demographic	demographic	ADJ
abrj-207	361	2	characteristics	characteristic	NOUN
abrj-207	361	3	and	and	CCONJ
abrj-207	361	4	tax	tax	NOUN
abrj-207	361	5	compliance	compliance	NOUN
abrj-207	361	6	.	.	PUNCT
abrj-207	362	1	asian	asian	ADJ
abrj-207	362	2	journal	journal	NOUN
abrj-207	362	3	of	of	ADP
abrj-207	362	4	social	social	ADJ
abrj-207	362	5	science	science	NOUN
abrj-207	362	6	studies	study	NOUN
abrj-207	362	7	,	,	PUNCT
abrj-207	362	8	8(1	8(1	NOUN
abrj-207	362	9	)	)	PUNCT
abrj-207	362	10	,	,	PUNCT
abrj-207	362	11	115	115	NUM
abrj-207	362	12	.	.	PUNCT
abrj-207	363	1	https://doi.org/10.20849/ajsss.v8i1.1322	https://doi.org/10.20849/ajsss.v8i1.1322	PROPN
abrj-207	363	2	jackson	jackson	PROPN
abrj-207	363	3	,	,	PUNCT
abrj-207	363	4	b.	b.	PROPN
abrj-207	363	5	r.	r.	PROPN
abrj-207	363	6	,	,	PUNCT
abrj-207	363	7	&	&	CCONJ
abrj-207	363	8	milliron	milliron	PROPN
abrj-207	363	9	,	,	PUNCT
abrj-207	363	10	c.	c.	PROPN
abrj-207	363	11	v.	v.	PROPN
abrj-207	363	12	(	(	PUNCT
abrj-207	363	13	1986	1986	NUM
abrj-207	363	14	)	)	PUNCT
abrj-207	363	15	.	.	PUNCT
abrj-207	364	1	tax	tax	NOUN
abrj-207	364	2	compliance	compliance	NOUN
abrj-207	364	3	research	research	NOUN
abrj-207	364	4	:	:	PUNCT
abrj-207	364	5	findings	finding	NOUN
abrj-207	364	6	,	,	PUNCT
abrj-207	364	7	problems	problem	NOUN
abrj-207	364	8	and	and	CCONJ
abrj-207	364	9	prospects	prospect	NOUN
abrj-207	364	10	.	.	PUNCT
abrj-207	365	1	journal	journal	NOUN
abrj-207	365	2	of	of	ADP
abrj-207	365	3	accounting	accounting	NOUN
abrj-207	365	4	literature	literature	NOUN
abrj-207	365	5	,	,	PUNCT
abrj-207	365	6	5(1	5(1	NUM
abrj-207	365	7	)	)	PUNCT
abrj-207	365	8	,	,	PUNCT
abrj-207	365	9	125	125	NUM
abrj-207	365	10	-	-	SYM
abrj-207	365	11	165	165	NUM
abrj-207	365	12	.	.	PUNCT
abrj-207	366	1	jaya	jaya	PROPN
abrj-207	366	2	,	,	PUNCT
abrj-207	366	3	a.	a.	PROPN
abrj-207	366	4	(	(	PUNCT
abrj-207	366	5	2017	2017	NUM
abrj-207	366	6	)	)	PUNCT
abrj-207	366	7	.	.	PUNCT
abrj-207	367	1	analysis	analysis	NOUN
abrj-207	367	2	of	of	ADP
abrj-207	367	3	effect	effect	NOUN
abrj-207	367	4	of	of	ADP
abrj-207	367	5	knowledge	knowledge	NOUN
abrj-207	367	6	and	and	CCONJ
abrj-207	367	7	service	service	NOUN
abrj-207	367	8	quality	quality	NOUN
abrj-207	367	9	,	,	PUNCT
abrj-207	367	10	accessibility	accessibility	NOUN
abrj-207	367	11	of	of	ADP
abrj-207	367	12	information	information	NOUN
abrj-207	367	13	,	,	PUNCT
abrj-207	367	14	awareness	awareness	NOUN
abrj-207	367	15	and	and	CCONJ
abrj-207	367	16	behavior	behavior	NOUN
abrj-207	367	17	of	of	ADP
abrj-207	367	18	taxpayer	taxpayer	NOUN
abrj-207	367	19	and	and	CCONJ
abrj-207	367	20	impact	impact	NOUN
abrj-207	367	21	on	on	ADP
abrj-207	367	22	satisfaction	satisfaction	NOUN
abrj-207	367	23	and	and	CCONJ
abrj-207	367	24	compliance	compliance	NOUN
abrj-207	367	25	with	with	ADP
abrj-207	367	26	taxpayers	taxpayer	NOUN
abrj-207	367	27	of	of	ADP
abrj-207	367	28	land	land	NOUN
abrj-207	367	29	and	and	CCONJ
abrj-207	367	30	building	building	NOUN
abrj-207	367	31	in	in	ADP
abrj-207	367	32	the	the	DET
abrj-207	367	33	city	city	NOUN
abrj-207	367	34	of	of	ADP
abrj-207	367	35	balain	balain	NOUN
abrj-207	367	36	island	island	NOUN
abrj-207	367	37	rian	rian	PROPN
abrj-207	367	38	province	province	PROPN
abrj-207	367	39	.	.	PUNCT
abrj-207	368	1	internatioal	internatioal	PROPN
abrj-207	368	2	journal	journal	PROPN
abrj-207	368	3	of	of	ADP
abrj-207	368	4	business	business	NOUN
abrj-207	368	5	and	and	CCONJ
abrj-207	368	6	management	management	NOUN
abrj-207	368	7	invention	invention	NOUN
abrj-207	368	8	,	,	PUNCT
abrj-207	368	9	6(8	6(8	NUM
abrj-207	368	10	)	)	PUNCT
abrj-207	368	11	,	,	PUNCT
abrj-207	368	12	73	73	NUM
abrj-207	368	13	-	-	SYM
abrj-207	368	14	83	83	NUM
abrj-207	368	15	.	.	PUNCT
abrj-207	369	1	kaghazloo	kaghazloo	PROPN
abrj-207	369	2	,	,	PUNCT
abrj-207	369	3	f.	f.	PROPN
abrj-207	369	4	,	,	PUNCT
abrj-207	369	5	&	&	CCONJ
abrj-207	369	6	borrego	borrego	PROPN
abrj-207	369	7	,	,	PUNCT
abrj-207	369	8	a.	a.	PROPN
abrj-207	369	9	c.	c.	PROPN
abrj-207	369	10	(	(	PUNCT
abrj-207	369	11	2022	2022	NUM
abrj-207	369	12	)	)	PUNCT
abrj-207	369	13	.	.	PUNCT
abrj-207	370	1	designing	design	VERB
abrj-207	370	2	a	a	DET
abrj-207	370	3	model	model	NOUN
abrj-207	370	4	of	of	ADP
abrj-207	370	5	the	the	DET
abrj-207	370	6	factors	factor	NOUN
abrj-207	370	7	affecting	affect	VERB
abrj-207	370	8	tax	tax	NOUN
abrj-207	370	9	professonals	professonal	NOUN
abrj-207	370	10	tax	tax	NOUN
abrj-207	370	11	non	non	ADJ
abrj-207	370	12	-	-	ADJ
abrj-207	370	13	compliant	compliant	ADJ
abrj-207	370	14	behavour	behavour	NOUN
abrj-207	370	15	using	use	VERB
abrj-207	370	16	the	the	DET
abrj-207	370	17	ism	ism	NOUN
abrj-207	370	18	approach	approach	NOUN
abrj-207	370	19	.	.	PUNCT
abrj-207	371	1	public	public	ADJ
abrj-207	371	2	organisation	organisation	NOUN
abrj-207	371	3	review	review	PROPN
abrj-207	371	4	,	,	PUNCT
abrj-207	371	5	22	22	NUM
abrj-207	371	6	,	,	PUNCT
abrj-207	371	7	1099	1099	NUM
abrj-207	371	8	-	-	SYM
abrj-207	371	9	1120	1120	NUM
abrj-207	371	10	.	.	PUNCT
abrj-207	372	1	https://doi.org/10.1007/s11115-021-00572-y	https://doi.org/10.1007/s11115-021-00572-y	PROPN
abrj-207	372	2	karlina	karlina	PROPN
abrj-207	372	3	,	,	PUNCT
abrj-207	372	4	p.	p.	NOUN
abrj-207	372	5	,	,	PUNCT
abrj-207	372	6	&	&	CCONJ
abrj-207	372	7	anggraini	anggraini	PROPN
abrj-207	372	8	,	,	PUNCT
abrj-207	372	9	a.	a.	NOUN
abrj-207	372	10	(	(	PUNCT
abrj-207	372	11	2024	2024	NUM
abrj-207	372	12	)	)	PUNCT
abrj-207	372	13	.	.	PUNCT
abrj-207	373	1	the	the	DET
abrj-207	373	2	influence	influence	NOUN
abrj-207	373	3	of	of	ADP
abrj-207	373	4	educational	educational	ADJ
abrj-207	373	5	level	level	NOUN
abrj-207	373	6	,	,	PUNCT
abrj-207	373	7	tax	tax	NOUN
abrj-207	373	8	understanding	understanding	NOUN
abrj-207	373	9	and	and	CCONJ
abrj-207	373	10	tax	tax	NOUN
abrj-207	373	11	awareness	awareness	NOUN
abrj-207	373	12	on	on	ADP
abrj-207	373	13	individual	individual	ADJ
abrj-207	373	14	taxoayer	taxoayer	NOUN
abrj-207	373	15	compliance	compliance	NOUN
abrj-207	373	16	.	.	PUNCT
abrj-207	374	1	international	international	ADJ
abrj-207	374	2	journal	journal	NOUN
abrj-207	374	3	of	of	ADP
abrj-207	374	4	social	social	ADJ
abrj-207	374	5	science	science	NOUN
abrj-207	374	6	,	,	PUNCT
abrj-207	374	7	humanity	humanity	NOUN
abrj-207	374	8	and	and	CCONJ
abrj-207	374	9	management	management	NOUN
abrj-207	374	10	research	research	NOUN
abrj-207	374	11	,	,	PUNCT
abrj-207	374	12	3(6	3(6	NUM
abrj-207	374	13	)	)	PUNCT
abrj-207	374	14	,	,	PUNCT
abrj-207	374	15	622	622	NUM
abrj-207	374	16	-	-	SYM
abrj-207	374	17	631	631	NUM
abrj-207	374	18	.	.	PUNCT
abrj-207	375	1	https://doi.org/10.58806/ijsshmr.2024.v3i6n08	https://doi.org/10.58806/ijsshmr.2024.v3i6n08	PROPN
abrj-207	375	2	kastlunger	kastlunger	NOUN
abrj-207	375	3	,	,	PUNCT
abrj-207	375	4	b.	b.	PROPN
abrj-207	375	5	,	,	PUNCT
abrj-207	375	6	dressler	dressler	PROPN
abrj-207	375	7	,	,	PUNCT
abrj-207	375	8	s.	s.	PROPN
abrj-207	375	9	,	,	PUNCT
abrj-207	375	10	kirchler	kirchler	PROPN
abrj-207	375	11	,	,	PUNCT
abrj-207	375	12	e.	e.	PROPN
abrj-207	375	13	,	,	PUNCT
abrj-207	375	14	mittone	mittone	PROPN
abrj-207	375	15	,	,	PUNCT
abrj-207	375	16	l.	l.	PROPN
abrj-207	375	17	,	,	PUNCT
abrj-207	375	18	&	&	CCONJ
abrj-207	375	19	voracek	voracek	PROPN
abrj-207	375	20	,	,	PUNCT
abrj-207	375	21	m.	m.	NOUN
abrj-207	375	22	(	(	PUNCT
abrj-207	375	23	2010	2010	NUM
abrj-207	375	24	)	)	PUNCT
abrj-207	375	25	.	.	PUNCT
abrj-207	376	1	sex	sex	NOUN
abrj-207	376	2	differences	difference	NOUN
abrj-207	376	3	in	in	ADP
abrj-207	376	4	tax	tax	NOUN
abrj-207	376	5	compliance	compliance	NOUN
abrj-207	376	6	:	:	PUNCT
abrj-207	376	7	differentiating	differentiate	VERB
abrj-207	376	8	between	between	ADP
abrj-207	376	9	demographic	demographic	ADJ
abrj-207	376	10	sex	sex	NOUN
abrj-207	376	11	,	,	PUNCT
abrj-207	376	12	gender	gender	NOUN
abrj-207	376	13	-	-	PUNCT
abrj-207	376	14	role	role	NOUN
abrj-207	376	15	orientation	orientation	NOUN
abrj-207	376	16	and	and	CCONJ
abrj-207	376	17	prenetal	prenetal	ADJ
abrj-207	376	18	masculinization	masculinization	NOUN
abrj-207	376	19	.	.	PUNCT
abrj-207	377	1	journal	journal	PROPN
abrj-207	377	2	of	of	ADP
abrj-207	377	3	economics	economics	PROPN
abrj-207	377	4	psychology	psychology	NOUN
abrj-207	377	5	,	,	PUNCT
abrj-207	377	6	542	542	NUM
abrj-207	377	7	-	-	SYM
abrj-207	377	8	552	552	NUM
abrj-207	377	9	.	.	PUNCT
abrj-207	378	1	https://doi.org/10.1016/j.joep.2010.03.015	https://doi.org/10.1016/j.joep.2010.03.015	PROPN
abrj-207	378	2	kirchler	kirchler	PROPN
abrj-207	378	3	,	,	PUNCT
abrj-207	378	4	e.	e.	PROPN
abrj-207	378	5	,	,	PUNCT
abrj-207	378	6	&	&	CCONJ
abrj-207	378	7	wahl	wahl	PROPN
abrj-207	378	8	,	,	PUNCT
abrj-207	378	9	i	i	PRON
abrj-207	378	10	.	.	PUNCT
abrj-207	379	1	(	(	PUNCT
abrj-207	379	2	2010	2010	NUM
abrj-207	379	3	)	)	PUNCT
abrj-207	379	4	.	.	PUNCT
abrj-207	380	1	tax	tax	NOUN
abrj-207	380	2	compliance	compliance	NOUN
abrj-207	380	3	inventory	inventory	NOUN
abrj-207	380	4	tax	tax	NOUN
abrj-207	380	5	-	-	PUNCT
abrj-207	380	6	i	i	NOUN
abrj-207	380	7	:	:	PUNCT
abrj-207	380	8	designing	design	VERB
abrj-207	380	9	an	an	DET
abrj-207	380	10	inventory	inventory	NOUN
abrj-207	380	11	for	for	ADP
abrj-207	380	12	surves	surf	NOUN
abrj-207	380	13	of	of	ADP
abrj-207	380	14	tax	tax	NOUN
abrj-207	380	15	compliance	compliance	NOUN
abrj-207	380	16	.	.	PUNCT
abrj-207	381	1	journal	journal	PROPN
abrj-207	381	2	of	of	ADP
abrj-207	381	3	economics	economics	PROPN
abrj-207	381	4	psychology	psychology	NOUN
abrj-207	381	5	,	,	PUNCT
abrj-207	381	6	31(1	31(1	NUM
abrj-207	381	7	)	)	PUNCT
abrj-207	381	8	,	,	PUNCT
abrj-207	381	9	331	331	NUM
abrj-207	381	10	-	-	SYM
abrj-207	381	11	345	345	NUM
abrj-207	381	12	.	.	PUNCT
abrj-207	382	1	https://doi.org/10.1016/j.joep.2010.01.002	https://doi.org/10.1016/j.joep.2010.01.002	PROPN
abrj-207	382	2	kumi	kumi	PROPN
abrj-207	382	3	,	,	PUNCT
abrj-207	382	4	r.	r.	PROPN
abrj-207	382	5	,	,	PUNCT
abrj-207	382	6	bannor	bannor	PROPN
abrj-207	382	7	,	,	PUNCT
abrj-207	382	8	r.	r.	PROPN
abrj-207	382	9	k.	k.	PROPN
abrj-207	382	10	,	,	PUNCT
abrj-207	382	11	oppong	oppong	ADJ
abrj-207	382	12	-	-	PUNCT
abrj-207	382	13	kyeremeh	kyeremeh	NOUN
abrj-207	382	14	,	,	PUNCT
abrj-207	382	15	h.	h.	PROPN
abrj-207	382	16	,	,	PUNCT
abrj-207	382	17	&	&	CCONJ
abrj-207	382	18	adeletey	adeletey	PROPN
abrj-207	382	19	,	,	PUNCT
abrj-207	382	20	j.	j.	PROPN
abrj-207	382	21	e.	e.	PROPN
abrj-207	382	22	(	(	PUNCT
abrj-207	382	23	2023	2023	NUM
abrj-207	382	24	)	)	PUNCT
abrj-207	382	25	.	.	PUNCT
abrj-207	383	1	voluntary	voluntary	ADJ
abrj-207	383	2	and	and	CCONJ
abrj-207	383	3	enforced	enforce	VERB
abrj-207	383	4	tax	tax	NOUN
abrj-207	383	5	compliance	compliance	NOUN
abrj-207	383	6	determinants	determinant	NOUN
abrj-207	383	7	and	and	CCONJ
abrj-207	383	8	impact	impact	NOUN
abrj-207	383	9	among	among	ADP
abrj-207	383	10	agrochemical	agrochemical	ADJ
abrj-207	383	11	business	business	NOUN
abrj-207	383	12	in	in	ADP
abrj-207	383	13	ghana	ghana	PROPN
abrj-207	383	14	.	.	PUNCT
abrj-207	384	1	arab	arab	PROPN
abrj-207	384	2	gulf	gulf	PROPN
abrj-207	384	3	journal	journal	PROPN
abrj-207	384	4	of	of	ADP
abrj-207	384	5	scientific	scientific	ADJ
abrj-207	384	6	research	research	NOUN
abrj-207	384	7	law	law	NOUN
abrj-207	384	8	,	,	PUNCT
abrj-207	384	9	12(1	12(1	NUM
abrj-207	384	10	)	)	PUNCT
abrj-207	384	11	,	,	PUNCT
abrj-207	384	12	81	81	NUM
abrj-207	384	13	-	-	SYM
abrj-207	384	14	91	91	NUM
abrj-207	384	15	.	.	PUNCT
abrj-207	385	1	https://doi.org/10.1108/agjsr03-2023-0133	https://doi.org/10.1108/agjsr03-2023-0133	PROPN
abrj-207	385	2	kurnia	kurnia	PROPN
abrj-207	385	3	,	,	PUNCT
abrj-207	385	4	k.	k.	PROPN
abrj-207	385	5	,	,	PUNCT
abrj-207	385	6	fajarwati	fajarwati	PROPN
abrj-207	385	7	,	,	PUNCT
abrj-207	385	8	r.	r.	PROPN
abrj-207	385	9	a.	a.	PROPN
abrj-207	385	10	(	(	PUNCT
abrj-207	385	11	2022	2022	NUM
abrj-207	385	12	)	)	PUNCT
abrj-207	385	13	.	.	PUNCT
abrj-207	386	1	effect	effect	NOUN
abrj-207	386	2	of	of	ADP
abrj-207	386	3	educational	educational	ADJ
abrj-207	386	4	level	level	NOUN
abrj-207	386	5	,	,	PUNCT
abrj-207	386	6	income	income	NOUN
abrj-207	386	7	level	level	NOUN
abrj-207	386	8	,	,	PUNCT
abrj-207	386	9	and	and	CCONJ
abrj-207	386	10	tax	tax	NOUN
abrj-207	386	11	policy	policy	NOUN
abrj-207	386	12	on	on	ADP
abrj-207	386	13	taxpaer	taxpaer	PROPN
abrj-207	386	14	compliance	compliance	NOUN
abrj-207	386	15	during	during	ADP
abrj-207	386	16	the	the	DET
abrj-207	386	17	covid-19	covid-19	PROPN
abrj-207	386	18	pandemic	pandemic	NOUN
abrj-207	386	19	:	:	PUNCT
abrj-207	386	20	case	case	NOUN
abrj-207	386	21	study	study	NOUN
abrj-207	386	22	on	on	ADP
abrj-207	386	23	employee	employee	NOUN
abrj-207	386	24	individual	individual	ADJ
abrj-207	386	25	taxpayers	taxpayer	NOUN
abrj-207	386	26	at	at	ADP
abrj-207	386	27	the	the	DET
abrj-207	386	28	sukabumi	sukabumi	PROPN
abrj-207	386	29	pratama	pratama	NOUN
abrj-207	386	30	tax	tax	NOUN
abrj-207	386	31	office	office	NOUN
abrj-207	386	32	.	.	PUNCT
abrj-207	387	1	international	international	ADJ
abrj-207	387	2	journal	journal	PROPN
abrj-207	387	3	of	of	ADP
abrj-207	387	4	health	health	NOUN
abrj-207	387	5	science	science	NOUN
abrj-207	387	6	,	,	PUNCT
abrj-207	387	7	6(s9	6(s9	NUM
abrj-207	387	8	)	)	PUNCT
abrj-207	387	9	,	,	PUNCT
abrj-207	387	10	893	893	NUM
abrj-207	387	11	-	-	SYM
abrj-207	387	12	907	907	NUM
abrj-207	387	13	.	.	PUNCT
abrj-207	388	1	https://doi.org/10.53730/ijhs.v6ns9.12336	https://doi.org/10.53730/ijhs.v6ns9.12336	PROPN
abrj-207	388	2	lateef	lateef	PROPN
abrj-207	388	3	,	,	PUNCT
abrj-207	388	4	o.	o.	PROPN
abrj-207	388	5	m.	m.	NOUN
abrj-207	388	6	,	,	PUNCT
abrj-207	388	7	saheed	sahee	VERB
abrj-207	388	8	,	,	PUNCT
abrj-207	388	9	z.	z.	PROPN
abrj-207	388	10	,	,	PUNCT
abrj-207	388	11	&	&	CCONJ
abrj-207	388	12	onipe	onipe	PROPN
abrj-207	388	13	,	,	PUNCT
abrj-207	388	14	a.	a.	NOUN
abrj-207	388	15	y.	y.	PROPN
abrj-207	388	16	(	(	PUNCT
abrj-207	388	17	2015	2015	NUM
abrj-207	388	18	)	)	PUNCT
abrj-207	388	19	.	.	PUNCT
abrj-207	389	1	institutional	institutional	ADJ
abrj-207	389	2	factors	factor	NOUN
abrj-207	389	3	and	and	CCONJ
abrj-207	389	4	personal	personal	ADJ
abrj-207	389	5	tax	tax	NOUN
abrj-207	389	6	compliance	compliance	NOUN
abrj-207	389	7	in	in	ADP
abrj-207	389	8	kaduna	kaduna	PROPN
abrj-207	389	9	state	state	PROPN
abrj-207	389	10	,	,	PUNCT
abrj-207	389	11	nigeria	nigeria	PROPN
abrj-207	389	12	.	.	PUNCT
abrj-207	390	1	journal	journal	PROPN
abrj-207	390	2	of	of	ADP
abrj-207	390	3	research	research	NOUN
abrj-207	390	4	in	in	ADP
abrj-207	390	5	humanities	humanity	NOUN
abrj-207	390	6	and	and	CCONJ
abrj-207	390	7	social	social	ADJ
abrj-207	390	8	sciences	science	NOUN
abrj-207	390	9	,	,	PUNCT
abrj-207	390	10	5(35	5(35	NUM
abrj-207	390	11	)	)	PUNCT
abrj-207	390	12	,	,	PUNCT
abrj-207	390	13	146	146	NUM
abrj-207	390	14	-	-	SYM
abrj-207	390	15	157	157	NUM
abrj-207	390	16	.	.	PUNCT
abrj-207	391	1	le	le	PROPN
abrj-207	391	2	,	,	PUNCT
abrj-207	391	3	h.	h.	PROPN
abrj-207	391	4	t.	t.	PROPN
abrj-207	391	5	,	,	PUNCT
abrj-207	391	6	tuyet	tuyet	ADV
abrj-207	391	7	,	,	PUNCT
abrj-207	391	8	v.	v.	PROPN
abrj-207	391	9	t.	t.	PROPN
abrj-207	391	10	b.	b.	PROPN
abrj-207	391	11	,	,	PUNCT
abrj-207	391	12	hanh	hanh	PROPN
abrj-207	391	13	,	,	PUNCT
abrj-207	391	14	c.	c.	PROPN
abrj-207	391	15	t.	t.	PROPN
abrj-207	391	16	b	b	PROPN
abrj-207	391	17	..	..	PUNCT
abrj-207	391	18	,	,	PUNCT
abrj-207	391	19	do	do	VERB
abrj-207	391	20	,	,	PUNCT
abrj-207	391	21	q.	q.	PROPN
abrj-207	391	22	h.	h.	PROPN
abrj-207	391	23	(	(	PUNCT
abrj-207	391	24	2020	2020	NUM
abrj-207	391	25	)	)	PUNCT
abrj-207	391	26	.	.	PUNCT
abrj-207	392	1	factors	factor	NOUN
abrj-207	392	2	affecting	affect	VERB
abrj-207	392	3	tax	tax	NOUN
abrj-207	392	4	compliance	compliance	NOUN
abrj-207	392	5	among	among	ADP
abrj-207	392	6	small	small	ADJ
abrj-207	392	7	and	and	CCONJ
abrj-207	392	8	medium	medium	ADJ
abrj-207	392	9	sized	sized	ADJ
abrj-207	392	10	enterprises	enterprise	NOUN
abrj-207	392	11	:	:	PUNCT
abrj-207	392	12	evidence	evidence	NOUN
abrj-207	392	13	from	from	ADP
abrj-207	392	14	vietman	vietman	NOUN
abrj-207	392	15	.	.	PUNCT
abrj-207	393	1	the	the	DET
abrj-207	393	2	journal	journal	NOUN
abrj-207	393	3	of	of	ADP
abrj-207	393	4	asian	asian	ADJ
abrj-207	393	5	finance	finance	NOUN
abrj-207	393	6	,	,	PUNCT
abrj-207	393	7	economics	economic	NOUN
abrj-207	393	8	and	and	CCONJ
abrj-207	393	9	business	business	NOUN
abrj-207	393	10	,	,	PUNCT
abrj-207	393	11	209	209	NUM
abrj-207	393	12	-	-	SYM
abrj-207	393	13	217	217	NUM
abrj-207	393	14	.	.	PUNCT
abrj-207	394	1	https://doi.org//jafeb.2020.vol7no7.209	https://doi.org//jafeb.2020.vol7no7.209	NOUN
abrj-207	394	2	meierpesti	meierpesti	NOUN
abrj-207	394	3	,	,	PUNCT
abrj-207	394	4	k.	k.	PROPN
abrj-207	394	5	,	,	PUNCT
abrj-207	394	6	&	&	CCONJ
abrj-207	394	7	penzi	penzi	PROPN
abrj-207	394	8	,	,	PUNCT
abrj-207	394	9	e.	e.	PROPN
abrj-207	394	10	(	(	PUNCT
abrj-207	394	11	2008	2008	NUM
abrj-207	394	12	)	)	PUNCT
abrj-207	394	13	.	.	PUNCT
abrj-207	395	1	sex	sex	NOUN
abrj-207	395	2	or	or	CCONJ
abrj-207	395	3	gender	gender	NOUN
abrj-207	395	4	?	?	PUNCT
abrj-207	396	1	expanding	expand	VERB
abrj-207	396	2	the	the	DET
abrj-207	396	3	sex	sex	NOUN
abrj-207	396	4	-based	-based	ADJ
abrj-207	396	5	view	view	NOUN
abrj-207	396	6	by	by	ADP
abrj-207	396	7	introducing	introduce	VERB
abrj-207	396	8	masculinity	masculinity	NOUN
abrj-207	396	9	and	and	CCONJ
abrj-207	396	10	femininity	femininity	NOUN
abrj-207	396	11	as	as	ADP
abrj-207	396	12	predictors	predictor	NOUN
abrj-207	396	13	of	of	ADP
abrj-207	396	14	financial	financial	ADJ
abrj-207	396	15	risk	risk	NOUN
abrj-207	396	16	taking	taking	NOUN
abrj-207	396	17	.	.	PUNCT
abrj-207	397	1	journal	journal	PROPN
abrj-207	397	2	of	of	ADP
abrj-207	397	3	economics	economics	PROPN
abrj-207	397	4	psychology	psychology	NOUN
abrj-207	397	5	,	,	PUNCT
abrj-207	397	6	29(2	29(2	NUM
abrj-207	397	7	)	)	PUNCT
abrj-207	397	8	,	,	PUNCT
abrj-207	397	9	180	180	NUM
abrj-207	397	10	-	-	SYM
abrj-207	397	11	196	196	NUM
abrj-207	397	12	.	.	PUNCT
abrj-207	398	1	muharremi	muharremi	PROPN
abrj-207	398	2	,	,	PUNCT
abrj-207	398	3	o.	o.	NOUN
abrj-207	398	4	,	,	PUNCT
abrj-207	398	5	sale	sale	NOUN
abrj-207	398	6	,	,	PUNCT
abrj-207	398	7	m.	m.	NOUN
abrj-207	398	8	j.	j.	PROPN
abrj-207	398	9	,	,	PUNCT
abrj-207	398	10	&	&	CCONJ
abrj-207	398	11	hoxhaj	hoxhaj	PROPN
abrj-207	398	12	,	,	PUNCT
abrj-207	398	13	m.	m.	NOUN
abrj-207	398	14	(	(	PUNCT
abrj-207	398	15	2022	2022	NUM
abrj-207	398	16	)	)	PUNCT
abrj-207	398	17	.	.	PUNCT
abrj-207	399	1	a	a	DET
abrj-207	399	2	mixed	mixed	ADJ
abrj-207	399	3	methods	method	NOUN
abrj-207	399	4	study	study	NOUN
abrj-207	399	5	of	of	ADP
abrj-207	399	6	the	the	DET
abrj-207	399	7	influence	influence	NOUN
abrj-207	399	8	of	of	ADP
abrj-207	399	9	demographic	demographic	ADJ
abrj-207	399	10	factors	factor	NOUN
abrj-207	399	11	on	on	ADP
abrj-207	399	12	albanian	albanian	ADJ
abrj-207	399	13	individual	individual	ADJ
abrj-207	399	14	taxpayers	taxpayer	NOUN
abrj-207	399	15	ethical	ethical	ADJ
abrj-207	399	16	beliefs	belief	NOUN
abrj-207	399	17	sorrounding	sorrounde	VERB
abrj-207	399	18	tax	tax	NOUN
abrj-207	399	19	compliance	compliance	NOUN
abrj-207	399	20	.	.	PUNCT
abrj-207	400	1	business	business	NOUN
abrj-207	400	2	ethics	ethic	NOUN
abrj-207	400	3	and	and	CCONJ
abrj-207	400	4	leadership	leadership	NOUN
abrj-207	400	5	,	,	PUNCT
abrj-207	400	6	6(1	6(1	NUM
abrj-207	400	7	)	)	PUNCT
abrj-207	400	8	,	,	PUNCT
abrj-207	400	9	47	47	NUM
abrj-207	400	10	-	-	SYM
abrj-207	400	11	66	66	NUM
abrj-207	400	12	.	.	PUNCT
abrj-207	401	1	https://doi.org/bel.6(1)47-66.2022	https://doi.org/bel.6(1)47-66.2022	NOUN
abrj-207	401	2	nugroho	nugroho	PROPN
abrj-207	401	3	,	,	PUNCT
abrj-207	401	4	a.	a.	PROPN
abrj-207	401	5	h.	h.	PROPN
abrj-207	401	6	d.	d.	PROPN
abrj-207	401	7	,	,	PUNCT
abrj-207	401	8	&	&	CCONJ
abrj-207	401	9	sulistyawati	sulistyawati	PROPN
abrj-207	401	10	,	,	PUNCT
abrj-207	401	11	a.	a.	NOUN
abrj-207	401	12	i.	i.	PROPN
abrj-207	401	13	(	(	PUNCT
abrj-207	401	14	2019	2019	NUM
abrj-207	401	15	)	)	PUNCT
abrj-207	401	16	.	.	PUNCT
abrj-207	402	1	taxpayer	taxpayer	NOUN
abrj-207	402	2	compliance	compliance	NOUN
abrj-207	402	3	determinants	determinant	NOUN
abrj-207	402	4	:	:	PUNCT
abrj-207	402	5	an	an	DET
abrj-207	402	6	empirical	empirical	ADJ
abrj-207	402	7	study	study	NOUN
abrj-207	402	8	.	.	PUNCT
abrj-207	403	1	journal	journal	PROPN
abrj-207	403	2	akuntansi	akuntansi	PROPN
abrj-207	403	3	,	,	PUNCT
abrj-207	403	4	23(3	23(3	NUM
abrj-207	403	5	)	)	PUNCT
abrj-207	403	6	,	,	PUNCT
abrj-207	403	7	482	482	NUM
abrj-207	403	8	-	-	SYM
abrj-207	403	9	492	492	NUM
abrj-207	403	10	.	.	PUNCT
abrj-207	404	1	oduro	oduro	PROPN
abrj-207	404	2	,	,	PUNCT
abrj-207	404	3	r.	r.	PROPN
abrj-207	404	4	,	,	PUNCT
abrj-207	404	5	asiedu	asiedu	PROPN
abrj-207	404	6	,	,	PUNCT
abrj-207	404	7	m.	m.	NOUN
abrj-207	404	8	a.	a.	PROPN
abrj-207	404	9	,	,	PUNCT
abrj-207	404	10	&	&	CCONJ
abrj-207	404	11	tackie	tackie	PROPN
abrj-207	404	12	,	,	PUNCT
abrj-207	404	13	g.	g.	PROPN
abrj-207	404	14	(	(	PUNCT
abrj-207	404	15	2018	2018	NUM
abrj-207	404	16	)	)	PUNCT
abrj-207	404	17	.	.	PUNCT
abrj-207	405	1	dterminants	dterminant	NOUN
abrj-207	405	2	of	of	ADP
abrj-207	405	3	tax	tax	NOUN
abrj-207	405	4	evasion	evasion	NOUN
abrj-207	405	5	in	in	ADP
abrj-207	405	6	the	the	DET
abrj-207	405	7	developing	develop	VERB
abrj-207	405	8	economies	economy	NOUN
abrj-207	405	9	:	:	PUNCT
abrj-207	405	10	a	a	DET
abrj-207	405	11	structural	structural	ADJ
abrj-207	405	12	equation	equation	NOUN
abrj-207	405	13	model	model	NOUN
abrj-207	405	14	approach	approach	NOUN
abrj-207	405	15	of	of	ADP
abrj-207	405	16	the	the	DET
abrj-207	405	17	case	case	NOUN
abrj-207	405	18	of	of	ADP
abrj-207	405	19	ghana	ghana	PROPN
abrj-207	405	20	.	.	PUNCT
abrj-207	406	1	journal	journal	PROPN
abrj-207	406	2	of	of	ADP
abrj-207	406	3	accounting	accounting	NOUN
abrj-207	406	4	and	and	CCONJ
abrj-207	406	5	taxation	taxation	NOUN
abrj-207	406	6	,	,	PUNCT
abrj-207	406	7	10(4	10(4	NUM
abrj-207	406	8	)	)	PUNCT
abrj-207	406	9	,	,	PUNCT
abrj-207	406	10	37	37	NUM
abrj-207	406	11	-	-	SYM
abrj-207	406	12	47	47	NUM
abrj-207	406	13	.	.	PUNCT
abrj-207	407	1	https://doi.org/jat2017.02715	https://doi.org/jat2017.02715	PROPN
abrj-207	407	2	otai	otai	PROPN
abrj-207	407	3	,	,	PUNCT
abrj-207	407	4	i.	i.	PROPN
abrj-207	407	5	p.	p.	PROPN
abrj-207	407	6	(	(	PUNCT
abrj-207	407	7	2023	2023	NUM
abrj-207	407	8	)	)	PUNCT
abrj-207	407	9	.	.	PUNCT
abrj-207	408	1	gender	gender	NOUN
abrj-207	408	2	and	and	CCONJ
abrj-207	408	3	income	income	NOUN
abrj-207	408	4	tax	tax	NOUN
abrj-207	408	5	compliance	compliance	NOUN
abrj-207	408	6	among	among	ADP
abrj-207	408	7	small	small	ADJ
abrj-207	408	8	and	and	CCONJ
abrj-207	408	9	medium	medium	ADJ
abrj-207	408	10	enterprises	enterprise	NOUN
abrj-207	408	11	in	in	ADP
abrj-207	408	12	uganda	uganda	PROPN
abrj-207	408	13	.	.	PUNCT
abrj-207	409	1	journal	journal	PROPN
abrj-207	409	2	of	of	ADP
abrj-207	409	3	economics	economic	NOUN
abrj-207	409	4	and	and	CCONJ
abrj-207	409	5	business	business	NOUN
abrj-207	409	6	aseanomics	aseanomic	NOUN
abrj-207	409	7	,	,	PUNCT
abrj-207	409	8	8(2	8(2	NUM
abrj-207	409	9	)	)	PUNCT
abrj-207	409	10	,	,	PUNCT
abrj-207	409	11	1	1	NUM
abrj-207	409	12	-	-	SYM
abrj-207	409	13	14	14	NUM
abrj-207	409	14	.	.	PUNCT
abrj-207	410	1	otai	otai	PROPN
abrj-207	410	2	,	,	PUNCT
abrj-207	410	3	i.	i.	PROPN
abrj-207	410	4	p.	p.	PROPN
abrj-207	410	5	,	,	PUNCT
abrj-207	410	6	ndede	ndede	NOUN
abrj-207	410	7	,	,	PUNCT
abrj-207	410	8	f.	f.	PROPN
abrj-207	410	9	w.	w.	PROPN
abrj-207	410	10	s.	s.	PROPN
abrj-207	410	11	,	,	PUNCT
abrj-207	410	12	&	&	CCONJ
abrj-207	410	13	fredrick	fredrick	PROPN
abrj-207	410	14	,	,	PUNCT
abrj-207	410	15	w.w	w.w	PROPN
abrj-207	410	16	.	.	PROPN
abrj-207	410	17	(	(	PUNCT
abrj-207	410	18	2023	2023	NUM
abrj-207	410	19	)	)	PUNCT
abrj-207	410	20	.	.	PUNCT
abrj-207	411	1	effect	effect	NOUN
abrj-207	411	2	of	of	ADP
abrj-207	411	3	age	age	NOUN
abrj-207	411	4	and	and	CCONJ
abrj-207	411	5	level	level	NOUN
abrj-207	411	6	of	of	ADP
abrj-207	411	7	income	income	NOUN
abrj-207	411	8	on	on	ADP
abrj-207	411	9	income	income	NOUN
abrj-207	411	10	tax	tax	NOUN
abrj-207	411	11	compliance	compliance	NOUN
abrj-207	411	12	among	among	ADP
abrj-207	411	13	small	small	ADJ
abrj-207	411	14	and	and	CCONJ
abrj-207	411	15	medium	medium	ADJ
abrj-207	411	16	enterprises	enterprise	NOUN
abrj-207	411	17	in	in	ADP
abrj-207	411	18	soroti	soroti	PROPN
abrj-207	411	19	district	district	PROPN
abrj-207	411	20	,	,	PUNCT
abrj-207	411	21	uganda	uganda	PROPN
abrj-207	411	22	.	.	PUNCT
abrj-207	412	1	archives	archive	NOUN
abrj-207	412	2	of	of	ADP
abrj-207	412	3	business	business	NOUN
abrj-207	412	4	research	research	NOUN
abrj-207	412	5	,	,	PUNCT
abrj-207	412	6	11(9	11(9	PROPN
abrj-207	412	7	)	)	PUNCT
abrj-207	412	8	,	,	PUNCT
abrj-207	412	9	191	191	NUM
abrj-207	412	10	-	-	SYM
abrj-207	412	11	204	204	NUM
abrj-207	412	12	.	.	PUNCT
abrj-207	413	1	https://doi.org/10.14738/abr.119.15329	https://doi.org/10.14738/abr.119.15329	PROPN
abrj-207	413	2	paleka	paleka	PROPN
abrj-207	413	3	,	,	PUNCT
abrj-207	413	4	h.	h.	PROPN
abrj-207	413	5	,	,	PUNCT
abrj-207	413	6	karanovic	karanovic	PROPN
abrj-207	413	7	,	,	PUNCT
abrj-207	413	8	g.	g.	PROPN
abrj-207	413	9	,	,	PUNCT
abrj-207	413	10	&	&	CCONJ
abrj-207	413	11	stambuk	stambuk	PROPN
abrj-207	413	12	,	,	PUNCT
abrj-207	413	13	a.	a.	NOUN
abrj-207	413	14	(	(	PUNCT
abrj-207	413	15	2023	2023	NUM
abrj-207	413	16	)	)	PUNCT
abrj-207	413	17	.	.	PUNCT
abrj-207	414	1	the	the	DET
abrj-207	414	2	direct	direct	ADJ
abrj-207	414	3	and	and	CCONJ
abrj-207	414	4	moderating	moderate	VERB
abrj-207	414	5	effect	effect	NOUN
abrj-207	414	6	of	of	ADP
abrj-207	414	7	sociodemographic	sociodemographic	ADJ
abrj-207	414	8	variables	variable	NOUN
abrj-207	414	9	on	on	ADP
abrj-207	414	10	tax	tax	NOUN
abrj-207	414	11	compliance	compliance	NOUN
abrj-207	414	12	behaviour	behaviour	NOUN
abrj-207	414	13	.	.	PUNCT
abrj-207	415	1	south	south	PROPN
abrj-207	415	2	east	east	PROPN
abrj-207	415	3	european	european	PROPN
abrj-207	415	4	journal	journal	PROPN
abrj-207	415	5	of	of	ADP
abrj-207	415	6	economics	economic	NOUN
abrj-207	415	7	and	and	CCONJ
abrj-207	415	8	business	business	NOUN
abrj-207	415	9	,	,	PUNCT
abrj-207	415	10	18(2	18(2	NUM
abrj-207	415	11	)	)	PUNCT
abrj-207	415	12	,	,	PUNCT
abrj-207	415	13	34	34	NUM
abrj-207	415	14	-	-	SYM
abrj-207	415	15	48	48	NUM
abrj-207	415	16	.	.	PUNCT
abrj-207	416	1	https://doi.org/10.2478/jeb-2023-0017	https://doi.org/10.2478/jeb-2023-0017	PROPN
abrj-207	416	2	radae	radae	PROPN
abrj-207	416	3	,	,	PUNCT
abrj-207	416	4	r.	r.	PROPN
abrj-207	416	5	b.	b.	PROPN
abrj-207	416	6	,	,	PUNCT
abrj-207	416	7	&	&	CCONJ
abrj-207	416	8	sekhon	sekhon	PROPN
abrj-207	416	9	,	,	PUNCT
abrj-207	416	10	s.	s.	PROPN
abrj-207	416	11	(	(	PUNCT
abrj-207	416	12	2017	2017	NUM
abrj-207	416	13	)	)	PUNCT
abrj-207	416	14	.	.	PUNCT
abrj-207	417	1	taxpayers	taxpayer	NOUN
abrj-207	417	2	’	’	PART
abrj-207	417	3	moral	moral	ADJ
abrj-207	417	4	and	and	CCONJ
abrj-207	417	5	compliance	compliance	NOUN
abrj-207	417	6	behavior	behavior	NOUN
abrj-207	417	7	in	in	ADP
abrj-207	417	8	ethiopia	ethiopia	PROPN
abrj-207	417	9	:	:	PUNCT
abrj-207	417	10	a	a	DET
abrj-207	417	11	study	study	NOUN
abrj-207	417	12	of	of	ADP
abrj-207	417	13	tigray	tigray	PROPN
abrj-207	417	14	state	state	PROPN
abrj-207	417	15	.	.	PUNCT
abrj-207	418	1	international	international	ADJ
abrj-207	418	2	journal	journal	PROPN
abrj-207	418	3	of	of	ADP
abrj-207	418	4	research	research	NOUN
abrj-207	418	5	in	in	ADP
abrj-207	418	6	finance	finance	NOUN
abrj-207	418	7	and	and	CCONJ
abrj-207	418	8	marketing	marketing	NOUN
abrj-207	418	9	,	,	PUNCT
abrj-207	418	10	7(4	7(4	NUM
abrj-207	418	11	)	)	PUNCT
abrj-207	418	12	,	,	PUNCT
abrj-207	418	13	109	109	NUM
abrj-207	418	14	-	-	SYM
abrj-207	418	15	123	123	NUM
abrj-207	418	16	.	.	PUNCT
abrj-207	419	1	san	san	PROPN
abrj-207	419	2	,	,	PUNCT
abrj-207	419	3	s.	s.	PROPN
abrj-207	419	4	,	,	PUNCT
abrj-207	419	5	nikwan	nikwan	PROPN
abrj-207	419	6	,	,	PUNCT
abrj-207	419	7	n.	n.	PROPN
abrj-207	419	8	z.	z.	PROPN
abrj-207	419	9	,	,	PUNCT
abrj-207	419	10	razak	razak	PROPN
abrj-207	419	11	,	,	PUNCT
abrj-207	419	12	s.	s.	PROPN
abrj-207	419	13	,	,	PUNCT
abrj-207	419	14	saidi	saidi	PROPN
abrj-207	419	15	,	,	PUNCT
abrj-207	419	16	n.	n.	PROPN
abrj-207	419	17	,	,	PUNCT
abrj-207	419	18	abd	abd	PROPN
abrj-207	419	19	aziz	aziz	PROPN
abrj-207	419	20	,	,	PUNCT
abrj-207	419	21	a.	a.	PROPN
abrj-207	419	22	,	,	PUNCT
abrj-207	419	23	hussin	hussin	PROPN
abrj-207	419	24	,	,	PUNCT
abrj-207	419	25	s.	s.	PROPN
abrj-207	419	26	n.	n.	PROPN
abrj-207	419	27	a.	a.	PROPN
abrj-207	419	28	,	,	PUNCT
abrj-207	419	29	&	&	CCONJ
abrj-207	419	30	hamid	hamid	PROPN
abrj-207	419	31	,	,	PUNCT
abrj-207	419	32	m.	m.	NOUN
abrj-207	419	33	a.	a.	NOUN
abrj-207	419	34	(	(	PUNCT
abrj-207	419	35	2024	2024	NUM
abrj-207	419	36	)	)	PUNCT
abrj-207	419	37	.	.	PUNCT
abrj-207	420	1	exploring	explore	VERB
abrj-207	420	2	the	the	DET
abrj-207	420	3	influence	influence	NOUN
abrj-207	420	4	of	of	ADP
abrj-207	420	5	smes	sme	NOUN
abrj-207	420	6	demographic	demographic	ADJ
abrj-207	420	7	profile	profile	NOUN
abrj-207	420	8	on	on	ADP
abrj-207	420	9	tax	tax	NOUN
abrj-207	420	10	compliance	compliance	NOUN
abrj-207	420	11	behaviour	behaviour	NOUN
abrj-207	420	12	.	.	PUNCT
abrj-207	421	1	advanced	advanced	ADJ
abrj-207	421	2	international	international	ADJ
abrj-207	421	3	journal	journal	NOUN
abrj-207	421	4	of	of	ADP
abrj-207	421	5	business	business	NOUN
abrj-207	421	6	enterpreneuarship	enterpreneuarship	NOUN
abrj-207	421	7	and	and	CCONJ
abrj-207	421	8	smes	sme	NOUN
abrj-207	421	9	,	,	PUNCT
abrj-207	421	10	6(20	6(20	NUM
abrj-207	421	11	)	)	PUNCT
abrj-207	421	12	,	,	PUNCT
abrj-207	421	13	212220	212220	NUM
abrj-207	421	14	.	.	PUNCT
abrj-207	422	1	https://doi.org/aijbes.620018	https://doi.org/aijbes.620018	NOUN
abrj-207	422	2	saw	see	VERB
abrj-207	422	3	,	,	PUNCT
abrj-207	422	4	s.	s.	PROPN
abrj-207	422	5	(	(	PUNCT
abrj-207	422	6	2017	2017	NUM
abrj-207	422	7	)	)	PUNCT
abrj-207	422	8	.	.	PUNCT
abrj-207	423	1	does	do	AUX
abrj-207	423	2	frequency	frequency	NOUN
abrj-207	423	3	of	of	ADP
abrj-207	423	4	audits	audits	NOUN
abrj-207	423	5	improve	improve	VERB
abrj-207	423	6	tax	tax	NOUN
abrj-207	423	7	compliance	compliance	NOUN
abrj-207	423	8	?	?	PUNCT
abrj-207	424	1	south	south	PROPN
abrj-207	424	2	east	east	PROPN
abrj-207	424	3	asia	asia	PROPN
abrj-207	424	4	journal	journal	PROPN
abrj-207	424	5	of	of	ADP
abrj-207	424	6	contemporary	contemporary	PROPN
abrj-207	424	7	business	business	NOUN
abrj-207	424	8	,	,	PUNCT
abrj-207	424	9	economics	economic	NOUN
abrj-207	424	10	and	and	CCONJ
abrj-207	424	11	law	law	NOUN
abrj-207	424	12	,	,	PUNCT
abrj-207	424	13	14(1	14(1	NUM
abrj-207	424	14	)	)	PUNCT
abrj-207	424	15	,	,	PUNCT
abrj-207	424	16	18	18	NUM
abrj-207	424	17	-	-	SYM
abrj-207	424	18	26	26	NUM
abrj-207	424	19	.	.	PUNCT
abrj-207	425	1	schoeman	schoeman	PROPN
abrj-207	425	2	,	,	PUNCT
abrj-207	425	3	a.	a.	NOUN
abrj-207	425	4	(	(	PUNCT
abrj-207	425	5	2023	2023	NUM
abrj-207	425	6	)	)	PUNCT
abrj-207	425	7	.	.	PUNCT
abrj-207	426	1	the	the	DET
abrj-207	426	2	impact	impact	NOUN
abrj-207	426	3	of	of	ADP
abrj-207	426	4	demographic	demographic	ADJ
abrj-207	426	5	variables	variable	NOUN
abrj-207	426	6	on	on	ADP
abrj-207	426	7	value	value	NOUN
abrj-207	426	8	added	add	VERB
abrj-207	426	9	tax	tax	NOUN
abrj-207	426	10	compliance	compliance	NOUN
abrj-207	426	11	in	in	ADP
abrj-207	426	12	south	south	PROPN
abrj-207	426	13	africa	africa	PROPN
abrj-207	426	14	.	.	PUNCT
abrj-207	427	1	ejournal	ejournal	PROPN
abrj-207	427	2	of	of	ADP
abrj-207	427	3	tax	tax	NOUN
abrj-207	427	4	research	research	NOUN
abrj-207	427	5	,	,	PUNCT
abrj-207	427	6	20(2	20(2	NUM
abrj-207	427	7	)	)	PUNCT
abrj-207	427	8	,	,	PUNCT
abrj-207	427	9	272	272	NUM
abrj-207	427	10	-	-	SYM
abrj-207	427	11	296	296	NUM
abrj-207	427	12	.	.	PUNCT
abrj-207	428	1	sitardja	sitardja	PROPN
abrj-207	428	2	,	,	PUNCT
abrj-207	428	3	m.	m.	NOUN
abrj-207	428	4	,	,	PUNCT
abrj-207	428	5	&	&	CCONJ
abrj-207	428	6	dwimulyani	dwimulyani	PROPN
abrj-207	428	7	,	,	PUNCT
abrj-207	428	8	s	s	PART
abrj-207	428	9	.	.	PUNCT
abrj-207	428	10	(	(	PUNCT
abrj-207	428	11	2016	2016	NUM
abrj-207	428	12	)	)	PUNCT
abrj-207	428	13	.	.	PUNCT
abrj-207	429	1	analysis	analysis	NOUN
abrj-207	429	2	about	about	ADP
abrj-207	429	3	the	the	DET
abrj-207	429	4	influence	influence	NOUN
abrj-207	429	5	of	of	ADP
abrj-207	429	6	good	good	ADJ
abrj-207	429	7	governance	governance	NOUN
abrj-207	429	8	,	,	PUNCT
abrj-207	429	9	trust	trust	NOUN
abrj-207	429	10	toward	toward	ADP
abrj-207	429	11	tax	tax	NOUN
abrj-207	429	12	compliance	compliance	NOUN
abrj-207	429	13	on	on	ADP
abrj-207	429	14	public	public	ADJ
abrj-207	429	15	companies	company	NOUN
abrj-207	429	16	that	that	PRON
abrj-207	429	17	listed	list	VERB
abrj-207	429	18	in	in	ADP
abrj-207	429	19	indonesian	indonesian	ADJ
abrj-207	429	20	stock	stock	PROPN
abrj-207	429	21	exchange	exchange	PROPN
abrj-207	429	22	.	.	PUNCT
abrj-207	430	1	oida	oida	PROPN
abrj-207	430	2	international	international	PROPN
abrj-207	430	3	journal	journal	PROPN
abrj-207	430	4	of	of	ADP
abrj-207	430	5	sustainable	sustainable	ADJ
abrj-207	430	6	development	development	NOUN
abrj-207	430	7	,	,	PUNCT
abrj-207	430	8	9	9	NUM
abrj-207	430	9	,	,	PUNCT
abrj-207	430	10	35	35	NUM
abrj-207	430	11	-	-	SYM
abrj-207	430	12	42	42	NUM
abrj-207	430	13	.	.	PUNCT
abrj-207	431	1	https://doi.org/10.5220/0009508312821288	https://doi.org/10.5220/0009508312821288	PROPN
abrj-207	431	2	syarbin	syarbin	PROPN
abrj-207	431	3	,	,	PUNCT
abrj-207	431	4	i.	i.	PROPN
abrj-207	431	5	,	,	PUNCT
abrj-207	431	6	restiatium	restiatium	PROPN
abrj-207	431	7	,	,	PUNCT
abrj-207	431	8	j.	j.	PROPN
abrj-207	431	9	,	,	PUNCT
abrj-207	431	10	&	&	CCONJ
abrj-207	431	11	suratman	suratman	PROPN
abrj-207	431	12	,	,	PUNCT
abrj-207	431	13	e.	e.	PROPN
abrj-207	431	14	(	(	PUNCT
abrj-207	431	15	2023	2023	NUM
abrj-207	431	16	)	)	PUNCT
abrj-207	431	17	.	.	PUNCT
abrj-207	432	1	demograpic	demograpic	ADJ
abrj-207	432	2	characteristics	characteristic	NOUN
abrj-207	432	3	and	and	CCONJ
abrj-207	432	4	tax	tax	NOUN
abrj-207	432	5	compliance	compliance	NOUN
abrj-207	432	6	.	.	PUNCT
abrj-207	433	1	asian	asian	ADJ
abrj-207	433	2	journal	journal	NOUN
abrj-207	433	3	of	of	ADP
abrj-207	433	4	social	social	ADJ
abrj-207	433	5	science	science	NOUN
abrj-207	433	6	studies	study	NOUN
abrj-207	433	7	,	,	PUNCT
abrj-207	433	8	8(1	8(1	NOUN
abrj-207	433	9	)	)	PUNCT
abrj-207	433	10	,	,	PUNCT
abrj-207	433	11	1	1	NUM
abrj-207	433	12	-	-	SYM
abrj-207	433	13	10	10	NUM
abrj-207	433	14	.	.	PUNCT
abrj-207	434	1	https://doi.org/ajsss.v8i1.1322	https://doi.org/ajsss.v8i1.1322	PROPN
abrj-207	434	2	tan	tan	PROPN
abrj-207	434	3	,	,	PUNCT
abrj-207	434	4	s.	s.	PROPN
abrj-207	434	5	k.	k.	PROPN
abrj-207	434	6	,	,	PUNCT
abrj-207	434	7	lau	lau	PROPN
abrj-207	434	8	,	,	PUNCT
abrj-207	434	9	c.	c.	PROPN
abrj-207	434	10	,	,	PUNCT
abrj-207	434	11	kassim	kassim	PROPN
abrj-207	434	12	,	,	PUNCT
abrj-207	434	13	a.	a.	NOUN
abrj-207	434	14	a.	a.	NOUN
abrj-207	434	15	m.	m.	PROPN
abrj-207	434	16	,	,	PUNCT
abrj-207	434	17	&	&	CCONJ
abrj-207	434	18	salleh	salleh	PROPN
abrj-207	434	19	,	,	PUNCT
abrj-207	434	20	m.	m.	PROPN
abrj-207	434	21	f.	f.	PROPN
abrj-207	434	22	m.	m.	PROPN
abrj-207	434	23	(	(	PUNCT
abrj-207	434	24	2021	2021	NUM
abrj-207	434	25	)	)	PUNCT
abrj-207	434	26	.	.	PUNCT
abrj-207	435	1	the	the	DET
abrj-207	435	2	moderating	moderate	VERB
abrj-207	435	3	effect	effect	NOUN
abrj-207	435	4	of	of	ADP
abrj-207	435	5	individual	individual	ADJ
abrj-207	435	6	taxpayers	taxpayer	NOUN
abrj-207	435	7	education	education	NOUN
abrj-207	435	8	level	level	NOUN
abrj-207	435	9	on	on	ADP
abrj-207	435	10	ethical	ethical	ADJ
abrj-207	435	11	perception	perception	NOUN
abrj-207	435	12	and	and	CCONJ
abrj-207	435	13	tax	tax	NOUN
abrj-207	435	14	compliance	compliance	NOUN
abrj-207	435	15	behaviour	behaviour	NOUN
abrj-207	435	16	in	in	ADP
abrj-207	435	17	pennesular	pennesular	ADJ
abrj-207	435	18	,	,	PUNCT
abrj-207	435	19	malaysia	malaysia	PROPN
abrj-207	435	20	.	.	PUNCT
abrj-207	436	1	international	international	ADJ
abrj-207	436	2	journal	journal	PROPN
abrj-207	436	3	of	of	ADP
abrj-207	436	4	academic	academic	ADJ
abrj-207	436	5	research	research	NOUN
abrj-207	436	6	in	in	ADP
abrj-207	436	7	accounting	accounting	NOUN
abrj-207	436	8	,	,	PUNCT
abrj-207	436	9	finance	finance	NOUN
abrj-207	436	10	and	and	CCONJ
abrj-207	436	11	management	management	NOUN
abrj-207	436	12	sciences	science	NOUN
abrj-207	436	13	,	,	PUNCT
abrj-207	436	14	11(1	11(1	NUM
abrj-207	436	15	)	)	PUNCT
abrj-207	436	16	,	,	PUNCT
abrj-207	436	17	166	166	NUM
abrj-207	436	18	-	-	SYM
abrj-207	436	19	182	182	NUM
abrj-207	436	20	.	.	PUNCT
abrj-207	436	21	https://doi.org/10.6007/ijarafms/v11-i1/8857	https://doi.org/10.6007/ijarafms/v11-i1/8857	X
abrj-207	437	1	thiga	thiga	ADV
abrj-207	437	2	,	,	PUNCT
abrj-207	437	3	m.	m.	NOUN
abrj-207	437	4	n.	n.	PROPN
abrj-207	437	5	,	,	PUNCT
abrj-207	437	6	&	&	CCONJ
abrj-207	437	7	muturi	muturi	PROPN
abrj-207	437	8	,	,	PUNCT
abrj-207	437	9	w.	w.	PROPN
abrj-207	437	10	(	(	PUNCT
abrj-207	437	11	2015	2015	NUM
abrj-207	437	12	)	)	PUNCT
abrj-207	437	13	.	.	PUNCT
abrj-207	438	1	factors	factor	NOUN
abrj-207	438	2	that	that	PRON
abrj-207	438	3	influence	influence	VERB
abrj-207	438	4	compliance	compliance	NOUN
abrj-207	438	5	with	with	ADP
abrj-207	438	6	tax	tax	NOUN
abrj-207	438	7	laws	law	NOUN
abrj-207	438	8	among	among	ADP
abrj-207	438	9	small	small	ADJ
abrj-207	438	10	and	and	CCONJ
abrj-207	438	11	medium	medium	ADJ
abrj-207	438	12	sized	sized	ADJ
abrj-207	438	13	enterprises	enterprise	NOUN
abrj-207	438	14	in	in	ADP
abrj-207	438	15	kenya	kenya	PROPN
abrj-207	438	16	.	.	PUNCT
abrj-207	439	1	international	international	ADJ
abrj-207	439	2	journal	journal	PROPN
abrj-207	439	3	of	of	ADP
abrj-207	439	4	scientific	scientific	ADJ
abrj-207	439	5	and	and	CCONJ
abrj-207	439	6	research	research	NOUN
abrj-207	439	7	publications	publication	NOUN
abrj-207	439	8	,	,	PUNCT
abrj-207	439	9	5(6	5(6	NUM
abrj-207	439	10	)	)	PUNCT
abrj-207	439	11	,	,	PUNCT
abrj-207	439	12	1	1	NUM
abrj-207	439	13	-	-	SYM
abrj-207	439	14	12	12	NUM
abrj-207	439	15	.	.	PUNCT
abrj-207	440	1	tittle	tittle	PROPN
abrj-207	440	2	,	,	PUNCT
abrj-207	440	3	c.	c.	PROPN
abrj-207	440	4	r.	r.	PROPN
abrj-207	440	5	(	(	PUNCT
abrj-207	440	6	1980	1980	NUM
abrj-207	440	7	)	)	PUNCT
abrj-207	440	8	.	.	PUNCT
abrj-207	441	1	sanctions	sanction	NOUN
abrj-207	441	2	and	and	CCONJ
abrj-207	441	3	social	social	ADJ
abrj-207	441	4	devices	device	NOUN
abrj-207	441	5	:	:	PUNCT
abrj-207	441	6	the	the	DET
abrj-207	441	7	quetion	quetion	NOUN
abrj-207	441	8	of	of	ADP
abrj-207	441	9	deterence	deterence	NOUN
abrj-207	441	10	.	.	PUNCT
abrj-207	442	1	new	new	PROPN
abrj-207	442	2	york	york	PROPN
abrj-207	442	3	:	:	PUNCT
abrj-207	442	4	praeger	praeger	NOUN
abrj-207	442	5	.	.	PUNCT
abrj-207	443	1	twesige	twesige	PROPN
abrj-207	443	2	,	,	PUNCT
abrj-207	443	3	d.	d.	PROPN
abrj-207	443	4	,	,	PUNCT
abrj-207	443	5	rutungwa	rutungwa	PROPN
abrj-207	443	6	,	,	PUNCT
abrj-207	443	7	e.	e.	PROPN
abrj-207	443	8	,	,	PUNCT
abrj-207	443	9	faustin.g	faustin.g	PROPN
abrj-207	443	10	.	.	PUNCT
abrj-207	443	11	,	,	PUNCT
abrj-207	443	12	misago	misago	PROPN
abrj-207	443	13	,	,	PUNCT
abrj-207	443	14	i.	i.	PROPN
abrj-207	443	15	k.	k.	PROPN
abrj-207	443	16	,	,	PUNCT
abrj-207	443	17	&	&	CCONJ
abrj-207	443	18	mutarinda	mutarinda	PROPN
abrj-207	443	19	,	,	PUNCT
abrj-207	443	20	s.	s.	PROPN
abrj-207	443	21	(	(	PUNCT
abrj-207	443	22	2024	2024	NUM
abrj-207	443	23	)	)	PUNCT
abrj-207	443	24	.	.	PUNCT
abrj-207	444	1	gender	gender	NOUN
abrj-207	444	2	and	and	CCONJ
abrj-207	444	3	the	the	DET
abrj-207	444	4	tax	tax	NOUN
abrj-207	444	5	compliance	compliance	NOUN
abrj-207	444	6	puzzle	puzzle	NOUN
abrj-207	444	7	:	:	PUNCT
abrj-207	444	8	does	do	VERB
abrj-207	444	9	gender	gender	NOUN
abrj-207	444	10	influence	influence	NOUN
abrj-207	444	11	taxpayers	taxpayer	NOUN
abrj-207	444	12	'	'	PART
abrj-207	444	13	behaviour	behaviour	NOUN
abrj-207	444	14	toward	toward	ADP
abrj-207	444	15	tax	tax	NOUN
abrj-207	444	16	compliance	compliance	NOUN
abrj-207	444	17	?	?	PUNCT
abrj-207	445	1	evidence	evidence	NOUN
abrj-207	445	2	from	from	ADP
abrj-207	445	3	rwanda	rwanda	PROPN
abrj-207	445	4	.	.	PUNCT
abrj-207	446	1	cogent	cogent	NOUN
abrj-207	446	2	business	business	NOUN
abrj-207	446	3	and	and	CCONJ
abrj-207	446	4	management	management	NOUN
abrj-207	446	5	,	,	PUNCT
abrj-207	446	6	11(1.2316887	11(1.2316887	NUM
abrj-207	446	7	)	)	PUNCT
abrj-207	446	8	.	.	PUNCT
abrj-207	447	1	https://doi.org/2331197.2024.2316887	https://doi.org/2331197.2024.2316887	PROPN
abrj-207	447	2	umoffong	umoffong	PROPN
abrj-207	447	3	,	,	PUNCT
abrj-207	447	4	n.	n.	PROPN
abrj-207	447	5	j.	j.	PROPN
abrj-207	447	6	,	,	PUNCT
abrj-207	447	7	etim	etim	PROPN
abrj-207	447	8	,	,	PUNCT
abrj-207	447	9	e.	e.	PROPN
abrj-207	447	10	o.	o.	PROPN
abrj-207	447	11	&	&	CCONJ
abrj-207	447	12	bassey	bassey	PROPN
abrj-207	447	13	,	,	PUNCT
abrj-207	447	14	a.	a.	NOUN
abrj-207	447	15	o.	o.	NOUN
abrj-207	447	16	(	(	PUNCT
abrj-207	447	17	2020	2020	NUM
abrj-207	447	18	)	)	PUNCT
abrj-207	447	19	.	.	PUNCT
abrj-207	448	1	demographic	demographic	ADJ
abrj-207	448	2	and	and	CCONJ
abrj-207	448	3	socio	socio	NOUN
abrj-207	448	4	-	-	PUNCT
abrj-207	448	5	economic	economic	ADJ
abrj-207	448	6	factors	factor	NOUN
abrj-207	448	7	as	as	ADP
abrj-207	448	8	determinants	determinant	NOUN
abrj-207	448	9	of	of	ADP
abrj-207	448	10	tax	tax	NOUN
abrj-207	448	11	compliance	compliance	NOUN
abrj-207	448	12	in	in	ADP
abrj-207	448	13	selassessment	selassessment	ADJ
abrj-207	448	14	system	system	NOUN
abrj-207	448	15	in	in	ADP
abrj-207	448	16	akwa	akwa	NOUN
abrj-207	448	17	-	-	PUNCT
abrj-207	448	18	ibom	ibom	NOUN
abrj-207	448	19	state	state	NOUN
abrj-207	448	20	,	,	PUNCT
abrj-207	448	21	nigeria	nigeria	PROPN
abrj-207	448	22	.	.	PUNCT
abrj-207	449	1	archives	archive	NOUN
abrj-207	449	2	of	of	ADP
abrj-207	449	3	business	business	NOUN
abrj-207	449	4	review	review	PROPN
abrj-207	449	5	,	,	PUNCT
abrj-207	449	6	8(5	8(5	NUM
abrj-207	449	7	)	)	PUNCT
abrj-207	449	8	,	,	PUNCT
abrj-207	449	9	112https://doi.org/10.14738/abr.85.8189	112https://doi.org/10.14738/abr.85.8189	PROPN
abrj-207	449	10	vicent	vicent	NOUN
abrj-207	449	11	,	,	PUNCT
abrj-207	449	12	o.	o.	PROPN
abrj-207	449	13	,	,	PUNCT
abrj-207	449	14	stevenson	stevenson	PROPN
abrj-207	449	15	,	,	PUNCT
abrj-207	449	16	a.	a.	PROPN
abrj-207	449	17	,	,	PUNCT
abrj-207	449	18	&	&	CCONJ
abrj-207	449	19	owolabi	owolabi	NOUN
abrj-207	449	20	,	,	PUNCT
abrj-207	449	21	a.	a.	NOUN
abrj-207	449	22	(	(	PUNCT
abrj-207	449	23	2023	2023	NUM
abrj-207	449	24	)	)	PUNCT
abrj-207	449	25	.	.	PUNCT
abrj-207	450	1	do	do	AUX
abrj-207	450	2	socio	socio	VERB
abrj-207	450	3	-	-	ADJ
abrj-207	450	4	demographic	demographic	ADJ
abrj-207	450	5	characteristics	characteristic	NOUN
abrj-207	450	6	of	of	ADP
abrj-207	450	7	sme	sme	PROPN
abrj-207	450	8	enterpreneurship	enterpreneurship	PROPN
abrj-207	450	9	influence	influence	VERB
abrj-207	450	10	their	their	PRON
abrj-207	450	11	tax	tax	NOUN
abrj-207	450	12	compliance	compliance	NOUN
abrj-207	450	13	behaviour	behaviour	NOUN
abrj-207	450	14	?	?	PUNCT
abrj-207	451	1	journal	journal	NOUN
abrj-207	451	2	of	of	ADP
abrj-207	451	3	economic	economic	ADJ
abrj-207	451	4	criminology	criminology	NOUN
abrj-207	451	5	,	,	PUNCT
abrj-207	451	6	1	1	NUM
abrj-207	451	7	-	-	SYM
abrj-207	451	8	10	10	NUM
abrj-207	451	9	.	.	PUNCT
abrj-207	452	1	https://doi.org/10.1016/j.jeconc.2023.100008	https://doi.org/10.1016/j.jeconc.2023.100008	NOUN