id	sid	tid	token	lemma	pos
ajeer-213	1	1	asian	asian	PROPN
ajeer-213	1	2	journal	journal	PROPN
ajeer-213	1	3	of	of	ADP
ajeer-213	1	4	economics	economic	NOUN
ajeer-213	1	5	and	and	CCONJ
ajeer-213	1	6	empirical	empirical	ADJ
ajeer-213	1	7	research	research	NOUN
ajeer-213	1	8	issn	issn	NOUN
ajeer-213	1	9	:	:	PUNCT
ajeer-213	1	10	2409	2409	NUM
ajeer-213	1	11	-	-	SYM
ajeer-213	1	12	2622	2622	NUM
ajeer-213	1	13	vol	vol	NOUN
ajeer-213	1	14	.	.	PUNCT
ajeer-213	2	1	3	3	NUM
ajeer-213	2	2	,	,	PUNCT
ajeer-213	2	3	no	no	INTJ
ajeer-213	2	4	.	.	NOUN
ajeer-213	2	5	1	1	NUM
ajeer-213	2	6	,	,	PUNCT
ajeer-213	2	7	59	59	NUM
ajeer-213	2	8	-	-	SYM
ajeer-213	2	9	70	70	NUM
ajeer-213	2	10	,	,	PUNCT
ajeer-213	2	11	2016	2016	NUM
ajeer-213	2	12	http://asianonlinejournals.com/index.php/ajeer	http://asianonlinejournals.com/index.php/ajeer	NOUN
ajeer-213	2	13	59	59	NUM
ajeer-213	2	14	effectiveness	effectiveness	NOUN
ajeer-213	2	15	and	and	CCONJ
ajeer-213	2	16	usefulness	usefulness	NOUN
ajeer-213	2	17	of	of	ADP
ajeer-213	2	18	personal	personal	ADJ
ajeer-213	2	19	tax	tax	NOUN
ajeer-213	2	20	reliefs	relief	NOUN
ajeer-213	2	21	:	:	PUNCT
ajeer-213	2	22	a	a	DET
ajeer-213	2	23	study	study	NOUN
ajeer-213	2	24	of	of	ADP
ajeer-213	2	25	ghana	ghana	PROPN
ajeer-213	2	26	revenue	revenue	PROPN
ajeer-213	2	27	authority	authority	NOUN
ajeer-213	2	28	’s	’s	PART
ajeer-213	2	29	domestic	domestic	ADJ
ajeer-213	2	30	tax	tax	NOUN
ajeer-213	2	31	division	division	NOUN
ajeer-213	2	32	edinam	edinam	NOUN
ajeer-213	2	33	agbemava1	agbemava1	PROPN
ajeer-213	3	1	albert	albert	PROPN
ajeer-213	3	2	k.	k.	PROPN
ajeer-213	3	3	bediako2	bediako2	PROPN
ajeer-213	3	4	israel	israel	PROPN
ajeer-213	3	5	kofi	kofi	PROPN
ajeer-213	3	6	nyarko3	nyarko3	PROPN
ajeer-213	4	1			PROPN
ajeer-213	4	2	1,2	1,2	NUM
ajeer-213	4	3	department	department	NOUN
ajeer-213	4	4	of	of	ADP
ajeer-213	4	5	accountancy	accountancy	NOUN
ajeer-213	4	6	,	,	PUNCT
ajeer-213	4	7	ho	ho	PROPN
ajeer-213	4	8	polytechnic	polytechnic	PROPN
ajeer-213	4	9	,	,	PUNCT
ajeer-213	4	10	ghana	ghana	PROPN
ajeer-213	4	11	3	3	NUM
ajeer-213	4	12	department	department	NOUN
ajeer-213	4	13	of	of	ADP
ajeer-213	4	14	marketing	marketing	NOUN
ajeer-213	4	15	,	,	PUNCT
ajeer-213	4	16	ho	ho	PROPN
ajeer-213	4	17	polytechnic	polytechnic	PROPN
ajeer-213	4	18	,	,	PUNCT
ajeer-213	4	19	ghana	ghana	PROPN
ajeer-213	4	20	(	(	PUNCT
ajeer-213	4	21			PROPN
ajeer-213	4	22	corresponding	correspond	VERB
ajeer-213	4	23	author	author	NOUN
ajeer-213	4	24	)	)	PUNCT
ajeer-213	4	25	abstract	abstract	ADV
ajeer-213	4	26	this	this	DET
ajeer-213	4	27	study	study	NOUN
ajeer-213	4	28	examined	examine	VERB
ajeer-213	4	29	the	the	DET
ajeer-213	4	30	effectiveness	effectiveness	NOUN
ajeer-213	4	31	and	and	CCONJ
ajeer-213	4	32	usefulness	usefulness	NOUN
ajeer-213	4	33	of	of	ADP
ajeer-213	4	34	personal	personal	ADJ
ajeer-213	4	35	tax	tax	NOUN
ajeer-213	4	36	relief	relief	NOUN
ajeer-213	4	37	administration	administration	NOUN
ajeer-213	4	38	in	in	ADP
ajeer-213	4	39	ghana	ghana	PROPN
ajeer-213	4	40	and	and	CCONJ
ajeer-213	4	41	the	the	DET
ajeer-213	4	42	challenges	challenge	NOUN
ajeer-213	4	43	facing	face	VERB
ajeer-213	4	44	the	the	DET
ajeer-213	4	45	ghana	ghana	PROPN
ajeer-213	4	46	revenue	revenue	NOUN
ajeer-213	4	47	authority	authority	PROPN
ajeer-213	4	48	domestic	domestic	ADJ
ajeer-213	4	49	tax	tax	NOUN
ajeer-213	4	50	division	division	NOUN
ajeer-213	4	51	in	in	ADP
ajeer-213	4	52	the	the	DET
ajeer-213	4	53	quest	quest	NOUN
ajeer-213	4	54	to	to	PART
ajeer-213	4	55	meet	meet	VERB
ajeer-213	4	56	its	its	PRON
ajeer-213	4	57	personal	personal	ADJ
ajeer-213	4	58	tax	tax	NOUN
ajeer-213	4	59	administration	administration	NOUN
ajeer-213	4	60	objects	object	VERB
ajeer-213	4	61	.	.	PUNCT
ajeer-213	5	1	questionnaires	questionnaire	NOUN
ajeer-213	5	2	were	be	AUX
ajeer-213	5	3	administered	administer	VERB
ajeer-213	5	4	to	to	ADP
ajeer-213	5	5	twenty	twenty	NUM
ajeer-213	5	6	taxpaying	taxpaying	NOUN
ajeer-213	5	7	persons	person	NOUN
ajeer-213	5	8	and	and	CCONJ
ajeer-213	5	9	ten	ten	NUM
ajeer-213	5	10	tax	tax	NOUN
ajeer-213	5	11	officials	official	NOUN
ajeer-213	5	12	from	from	ADP
ajeer-213	5	13	the	the	DET
ajeer-213	5	14	ghana	ghana	PROPN
ajeer-213	5	15	revenue	revenue	NOUN
ajeer-213	5	16	authority	authority	NOUN
ajeer-213	5	17	(	(	PUNCT
ajeer-213	5	18	domestic	domestic	ADJ
ajeer-213	5	19	tax	tax	NOUN
ajeer-213	5	20	division	division	NOUN
ajeer-213	5	21	)	)	PUNCT
ajeer-213	5	22	in	in	ADP
ajeer-213	5	23	the	the	DET
ajeer-213	5	24	volta	volta	NOUN
ajeer-213	5	25	region	region	NOUN
ajeer-213	5	26	of	of	ADP
ajeer-213	5	27	ghana	ghana	PROPN
ajeer-213	5	28	.	.	PUNCT
ajeer-213	6	1	statistical	statistical	ADJ
ajeer-213	6	2	package	package	NOUN
ajeer-213	6	3	for	for	ADP
ajeer-213	6	4	social	social	ADJ
ajeer-213	6	5	sciences	science	NOUN
ajeer-213	6	6	software	software	NOUN
ajeer-213	6	7	was	be	AUX
ajeer-213	6	8	used	use	VERB
ajeer-213	6	9	to	to	PART
ajeer-213	6	10	analyze	analyze	VERB
ajeer-213	6	11	data	datum	NOUN
ajeer-213	6	12	gathered	gather	VERB
ajeer-213	6	13	.	.	PUNCT
ajeer-213	7	1	the	the	DET
ajeer-213	7	2	study	study	NOUN
ajeer-213	7	3	found	find	VERB
ajeer-213	7	4	that	that	SCONJ
ajeer-213	7	5	the	the	DET
ajeer-213	7	6	administration	administration	NOUN
ajeer-213	7	7	of	of	ADP
ajeer-213	7	8	personal	personal	ADJ
ajeer-213	7	9	tax	tax	NOUN
ajeer-213	7	10	reliefs	relief	NOUN
ajeer-213	7	11	is	be	AUX
ajeer-213	7	12	very	very	ADV
ajeer-213	7	13	helpful	helpful	ADJ
ajeer-213	7	14	to	to	ADP
ajeer-213	7	15	the	the	DET
ajeer-213	7	16	tax	tax	NOUN
ajeer-213	7	17	payer	payer	NOUN
ajeer-213	7	18	but	but	CCONJ
ajeer-213	7	19	it	it	PRON
ajeer-213	7	20	is	be	AUX
ajeer-213	7	21	not	not	PART
ajeer-213	7	22	effective	effective	ADJ
ajeer-213	7	23	as	as	SCONJ
ajeer-213	7	24	it	it	PRON
ajeer-213	7	25	should	should	AUX
ajeer-213	7	26	be	be	AUX
ajeer-213	7	27	.	.	PUNCT
ajeer-213	8	1	inadequate	inadequate	ADJ
ajeer-213	8	2	tax	tax	NOUN
ajeer-213	8	3	education	education	NOUN
ajeer-213	8	4	,	,	PUNCT
ajeer-213	8	5	improper	improper	ADJ
ajeer-213	8	6	completion	completion	NOUN
ajeer-213	8	7	of	of	ADP
ajeer-213	8	8	it	it	PRON
ajeer-213	8	9	forms	form	VERB
ajeer-213	8	10	21	21	NUM
ajeer-213	8	11	and	and	CCONJ
ajeer-213	8	12	51	51	NUM
ajeer-213	8	13	,	,	PUNCT
ajeer-213	8	14	and	and	CCONJ
ajeer-213	8	15	low	low	ADJ
ajeer-213	8	16	staff	staff	NOUN
ajeer-213	8	17	motivation	motivation	NOUN
ajeer-213	8	18	were	be	AUX
ajeer-213	8	19	identified	identify	VERB
ajeer-213	8	20	as	as	ADP
ajeer-213	8	21	key	key	ADJ
ajeer-213	8	22	reasons	reason	NOUN
ajeer-213	8	23	for	for	ADP
ajeer-213	8	24	the	the	DET
ajeer-213	8	25	ineffectiveness	ineffectiveness	NOUN
ajeer-213	8	26	.	.	PUNCT
ajeer-213	9	1	recommendations	recommendation	NOUN
ajeer-213	9	2	are	be	AUX
ajeer-213	9	3	however	however	ADV
ajeer-213	9	4	provided	provide	VERB
ajeer-213	9	5	and	and	CCONJ
ajeer-213	9	6	if	if	SCONJ
ajeer-213	9	7	they	they	PRON
ajeer-213	9	8	are	be	AUX
ajeer-213	9	9	well	well	ADV
ajeer-213	9	10	implemented	implement	VERB
ajeer-213	9	11	,	,	PUNCT
ajeer-213	9	12	would	would	AUX
ajeer-213	9	13	solve	solve	VERB
ajeer-213	9	14	the	the	DET
ajeer-213	9	15	problems	problem	NOUN
ajeer-213	9	16	of	of	ADP
ajeer-213	9	17	administration	administration	NOUN
ajeer-213	9	18	of	of	ADP
ajeer-213	9	19	personal	personal	ADJ
ajeer-213	9	20	tax	tax	NOUN
ajeer-213	9	21	reliefs	relief	NOUN
ajeer-213	9	22	.	.	PUNCT
ajeer-213	10	1	keywords	keyword	NOUN
ajeer-213	10	2	:	:	PUNCT
ajeer-213	10	3	tax	tax	NOUN
ajeer-213	10	4	reliefs	relief	NOUN
ajeer-213	10	5	,	,	PUNCT
ajeer-213	10	6	ghana	ghana	PROPN
ajeer-213	10	7	,	,	PUNCT
ajeer-213	10	8	revenue	revenue	NOUN
ajeer-213	10	9	authority	authority	NOUN
ajeer-213	10	10	,	,	PUNCT
ajeer-213	10	11	personal	personal	ADJ
ajeer-213	10	12	tax	tax	NOUN
ajeer-213	10	13	,	,	PUNCT
ajeer-213	10	14	ho	ho	PROPN
ajeer-213	10	15	.	.	PROPN
ajeer-213	10	16	contents	content	NOUN
ajeer-213	10	17	1	1	NUM
ajeer-213	10	18	.	.	PUNCT
ajeer-213	11	1	introduction	introduction	NOUN
ajeer-213	11	2	.........................................................................................................................................................................	.........................................................................................................................................................................	PUNCT
ajeer-213	12	1	60	60	NUM
ajeer-213	12	2	2	2	NUM
ajeer-213	12	3	.	.	PUNCT
ajeer-213	12	4	literature	literature	NOUN
ajeer-213	12	5	review	review	PROPN
ajeer-213	12	6	................................................................................................................................................................	................................................................................................................................................................	PROPN
ajeer-213	13	1	61	61	NUM
ajeer-213	13	2	3	3	NUM
ajeer-213	13	3	.	.	PUNCT
ajeer-213	13	4	methodology	methodology	NOUN
ajeer-213	13	5	.........................................................................................................................................................................	.........................................................................................................................................................................	PUNCT
ajeer-213	14	1	63	63	NUM
ajeer-213	14	2	4	4	NUM
ajeer-213	14	3	.	.	PUNCT
ajeer-213	14	4	results	result	NOUN
ajeer-213	14	5	and	and	CCONJ
ajeer-213	14	6	discussion	discussion	NOUN
ajeer-213	14	7	.........................................................................................................................................................	.........................................................................................................................................................	PUNCT
ajeer-213	15	1	64	64	NUM
ajeer-213	15	2	5	5	NUM
ajeer-213	15	3	.	.	PUNCT
ajeer-213	15	4	conclusion	conclusion	NOUN
ajeer-213	15	5	and	and	CCONJ
ajeer-213	15	6	recommendations	recommendation	NOUN
ajeer-213	15	7	.....................................................................................................................................	.....................................................................................................................................	PUNCT
ajeer-213	16	1	69	69	NUM
ajeer-213	16	2	references	reference	NOUN
ajeer-213	16	3	................................................................................................................................................................................	................................................................................................................................................................................	VERB
ajeer-213	16	4	70	70	NUM
ajeer-213	16	5	bibliography	bibliography	NOUN
ajeer-213	16	6	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
ajeer-213	17	1	70	70	NUM
ajeer-213	17	2	citation	citation	NOUN
ajeer-213	17	3	|	|	ADV
ajeer-213	17	4	edinam	edinam	PROPN
ajeer-213	17	5	agbemava	agbemava	PROPN
ajeer-213	17	6	;	;	PUNCT
ajeer-213	17	7	albert	albert	PROPN
ajeer-213	17	8	k.	k.	PROPN
ajeer-213	17	9	bediako	bediako	PROPN
ajeer-213	17	10	;	;	PUNCT
ajeer-213	17	11	israel	israel	PROPN
ajeer-213	17	12	kofi	kofi	PROPN
ajeer-213	17	13	nyarko	nyarko	PROPN
ajeer-213	17	14	(	(	PUNCT
ajeer-213	17	15	2016	2016	NUM
ajeer-213	17	16	)	)	PUNCT
ajeer-213	17	17	.	.	PUNCT
ajeer-213	18	1	effectiveness	effectiveness	NOUN
ajeer-213	18	2	and	and	CCONJ
ajeer-213	18	3	usefulness	usefulness	NOUN
ajeer-213	18	4	of	of	ADP
ajeer-213	18	5	personal	personal	ADJ
ajeer-213	18	6	tax	tax	NOUN
ajeer-213	18	7	reliefs	relief	NOUN
ajeer-213	18	8	:	:	PUNCT
ajeer-213	18	9	a	a	DET
ajeer-213	18	10	study	study	NOUN
ajeer-213	18	11	of	of	ADP
ajeer-213	18	12	ghana	ghana	PROPN
ajeer-213	18	13	revenue	revenue	PROPN
ajeer-213	18	14	authority	authority	NOUN
ajeer-213	18	15	’s	’s	PART
ajeer-213	18	16	domestic	domestic	ADJ
ajeer-213	18	17	tax	tax	NOUN
ajeer-213	18	18	division	division	NOUN
ajeer-213	18	19	.	.	PUNCT
ajeer-213	19	1	asian	asian	ADJ
ajeer-213	19	2	journal	journal	PROPN
ajeer-213	19	3	of	of	ADP
ajeer-213	19	4	economics	economic	NOUN
ajeer-213	19	5	and	and	CCONJ
ajeer-213	19	6	empirical	empirical	ADJ
ajeer-213	19	7	research	research	NOUN
ajeer-213	19	8	,	,	PUNCT
ajeer-213	19	9	3(1	3(1	NUM
ajeer-213	19	10	):	):	PUNCT
ajeer-213	19	11	59	59	NUM
ajeer-213	19	12	-	-	SYM
ajeer-213	19	13	70	70	NUM
ajeer-213	19	14	.	.	PUNCT
ajeer-213	20	1	doi	doi	NOUN
ajeer-213	20	2	:	:	PUNCT
ajeer-213	20	3	10.20448	10.20448	NUM
ajeer-213	20	4	/	/	SYM
ajeer-213	20	5	journal.501/2016.3.1/501.1.59.70	journal.501/2016.3.1/501.1.59.70	PROPN
ajeer-213	20	6	issn	issn	PROPN
ajeer-213	20	7	(	(	PUNCT
ajeer-213	20	8	e	e	NOUN
ajeer-213	20	9	):	):	PUNCT
ajeer-213	20	10	issn	issn	PROPN
ajeer-213	20	11	(	(	PUNCT
ajeer-213	20	12	p	p	NOUN
ajeer-213	20	13	):	):	PUNCT
ajeer-213	20	14	2409	2409	NUM
ajeer-213	20	15	-	-	SYM
ajeer-213	20	16	2622	2622	NUM
ajeer-213	20	17	2518	2518	NUM
ajeer-213	20	18	-	-	PUNCT
ajeer-213	20	19	010x	010x	NOUN
ajeer-213	20	20	licensed	license	VERB
ajeer-213	20	21	:	:	PUNCT
ajeer-213	20	22	this	this	DET
ajeer-213	20	23	work	work	NOUN
ajeer-213	20	24	is	be	AUX
ajeer-213	20	25	licensed	license	VERB
ajeer-213	20	26	under	under	ADP
ajeer-213	20	27	a	a	DET
ajeer-213	20	28	creative	creative	ADJ
ajeer-213	20	29	commons	common	NOUN
ajeer-213	20	30	attribution	attribution	NOUN
ajeer-213	20	31	3.0	3.0	NUM
ajeer-213	20	32	license	license	NOUN
ajeer-213	20	33	contribution	contribution	NOUN
ajeer-213	20	34	/	/	SYM
ajeer-213	20	35	acknowledgement	acknowledgement	NOUN
ajeer-213	20	36	:	:	PUNCT
ajeer-213	20	37	all	all	DET
ajeer-213	20	38	authors	author	NOUN
ajeer-213	20	39	contributed	contribute	VERB
ajeer-213	20	40	to	to	ADP
ajeer-213	20	41	the	the	DET
ajeer-213	20	42	conception	conception	NOUN
ajeer-213	20	43	and	and	CCONJ
ajeer-213	20	44	design	design	NOUN
ajeer-213	20	45	of	of	ADP
ajeer-213	20	46	the	the	DET
ajeer-213	20	47	study	study	NOUN
ajeer-213	20	48	.	.	PUNCT
ajeer-213	21	1	funding	funding	NOUN
ajeer-213	21	2	:	:	PUNCT
ajeer-213	21	3	this	this	DET
ajeer-213	21	4	study	study	NOUN
ajeer-213	21	5	received	receive	VERB
ajeer-213	21	6	no	no	DET
ajeer-213	21	7	specific	specific	ADJ
ajeer-213	21	8	financial	financial	ADJ
ajeer-213	21	9	support	support	NOUN
ajeer-213	21	10	competing	compete	VERB
ajeer-213	21	11	interests	interest	NOUN
ajeer-213	21	12	:	:	PUNCT
ajeer-213	21	13	the	the	DET
ajeer-213	21	14	authors	author	NOUN
ajeer-213	21	15	declare	declare	VERB
ajeer-213	21	16	that	that	SCONJ
ajeer-213	21	17	they	they	PRON
ajeer-213	21	18	have	have	VERB
ajeer-213	21	19	no	no	DET
ajeer-213	21	20	conflict	conflict	NOUN
ajeer-213	21	21	of	of	ADP
ajeer-213	21	22	interests	interest	NOUN
ajeer-213	21	23	.	.	PUNCT
ajeer-213	22	1	transparency	transparency	NOUN
ajeer-213	22	2	:	:	PUNCT
ajeer-213	22	3	the	the	DET
ajeer-213	22	4	authors	author	NOUN
ajeer-213	22	5	confirm	confirm	VERB
ajeer-213	22	6	that	that	SCONJ
ajeer-213	22	7	the	the	DET
ajeer-213	22	8	manuscript	manuscript	NOUN
ajeer-213	22	9	is	be	AUX
ajeer-213	22	10	an	an	DET
ajeer-213	22	11	honest	honest	ADJ
ajeer-213	22	12	,	,	PUNCT
ajeer-213	22	13	accurate	accurate	ADJ
ajeer-213	22	14	,	,	PUNCT
ajeer-213	22	15	and	and	CCONJ
ajeer-213	22	16	transparent	transparent	ADJ
ajeer-213	22	17	account	account	NOUN
ajeer-213	22	18	of	of	ADP
ajeer-213	22	19	the	the	DET
ajeer-213	22	20	study	study	NOUN
ajeer-213	22	21	was	be	AUX
ajeer-213	22	22	reported	report	VERB
ajeer-213	22	23	;	;	PUNCT
ajeer-213	22	24	that	that	SCONJ
ajeer-213	22	25	no	no	DET
ajeer-213	22	26	vital	vital	ADJ
ajeer-213	22	27	features	feature	NOUN
ajeer-213	22	28	of	of	ADP
ajeer-213	22	29	the	the	DET
ajeer-213	22	30	study	study	NOUN
ajeer-213	22	31	have	have	AUX
ajeer-213	22	32	been	be	AUX
ajeer-213	22	33	omitted	omit	VERB
ajeer-213	22	34	;	;	PUNCT
ajeer-213	22	35	and	and	CCONJ
ajeer-213	22	36	that	that	SCONJ
ajeer-213	22	37	any	any	DET
ajeer-213	22	38	discrepancies	discrepancy	NOUN
ajeer-213	22	39	from	from	ADP
ajeer-213	22	40	the	the	DET
ajeer-213	22	41	study	study	NOUN
ajeer-213	22	42	as	as	SCONJ
ajeer-213	22	43	planned	plan	VERB
ajeer-213	22	44	have	have	AUX
ajeer-213	22	45	been	be	AUX
ajeer-213	22	46	explained	explain	VERB
ajeer-213	22	47	ethical	ethical	ADJ
ajeer-213	22	48	:	:	PUNCT
ajeer-213	22	49	history	history	NOUN
ajeer-213	22	50	:	:	PUNCT
ajeer-213	22	51	this	this	DET
ajeer-213	22	52	study	study	NOUN
ajeer-213	22	53	follows	follow	VERB
ajeer-213	22	54	all	all	DET
ajeer-213	22	55	ethical	ethical	ADJ
ajeer-213	22	56	practices	practice	NOUN
ajeer-213	22	57	during	during	ADP
ajeer-213	22	58	writing	writing	NOUN
ajeer-213	22	59	.	.	PUNCT
ajeer-213	23	1	received	receive	VERB
ajeer-213	23	2	:	:	PUNCT
ajeer-213	23	3	9	9	NUM
ajeer-213	23	4	january	january	PROPN
ajeer-213	23	5	2016/	2016/	NUM
ajeer-213	23	6	revised	revise	VERB
ajeer-213	23	7	:	:	PUNCT
ajeer-213	23	8	8	8	NUM
ajeer-213	23	9	february	february	NOUN
ajeer-213	23	10	2016/	2016/	NUM
ajeer-213	23	11	accepted	accept	VERB
ajeer-213	23	12	:	:	PUNCT
ajeer-213	23	13	12	12	NUM
ajeer-213	23	14	february	february	NOUN
ajeer-213	23	15	2016/	2016/	NUM
ajeer-213	23	16	published	publish	VERB
ajeer-213	23	17	:	:	PUNCT
ajeer-213	23	18	17	17	NUM
ajeer-213	23	19	february	february	PROPN
ajeer-213	23	20	2016	2016	NUM
ajeer-213	23	21	publisher	publisher	NOUN
ajeer-213	23	22	:	:	PUNCT
ajeer-213	23	23	asian	asian	ADJ
ajeer-213	23	24	online	online	PROPN
ajeer-213	23	25	journal	journal	PROPN
ajeer-213	23	26	publishing	publishing	NOUN
ajeer-213	23	27	group	group	PROPN
ajeer-213	23	28	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajeer-213	24	1	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	PROPN
ajeer-213	24	2	https://orcid.org/orcid-search/quick-search?searchquery=edinam	https://orcid.org/orcid-search/quick-search?searchquery=edinam	PRON
ajeer-213	24	3	agbemava	agbemava	VERB
ajeer-213	24	4	https://orcid.org/orcid-search/quick-search?searchquery=albert	https://orcid.org/orcid-search/quick-search?searchquery=albert	PROPN
ajeer-213	24	5	k.	k.	PROPN
ajeer-213	24	6	bediako	bediako	PROPN
ajeer-213	24	7	https://orcid.org/orcid-search/quick-search?searchquery=israel	https://orcid.org/orcid-search/quick-search?searchquery=israel	PROPN
ajeer-213	24	8	kofi	kofi	PROPN
ajeer-213	24	9	nyarko	nyarko	PROPN
ajeer-213	24	10	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	PRON
ajeer-213	25	1	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	PROPN
ajeer-213	25	2	https://orcid.org/orcid-search/quick-search?searchquery=edinam	https://orcid.org/orcid-search/quick-search?searchquery=edinam	PRON
ajeer-213	25	3	agbemava	agbemava	VERB
ajeer-213	25	4	https://orcid.org/orcid-search/quick-search?searchquery=albert	https://orcid.org/orcid-search/quick-search?searchquery=albert	PROPN
ajeer-213	25	5	k.	k.	PROPN
ajeer-213	25	6	bediako	bediako	PROPN
ajeer-213	25	7	https://orcid.org/orcid-search/quick-search?searchquery=israel	https://orcid.org/orcid-search/quick-search?searchquery=israel	PROPN
ajeer-213	25	8	kofi	kofi	PROPN
ajeer-213	25	9	nyarko	nyarko	PROPN
ajeer-213	25	10	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	PRON
ajeer-213	26	1	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	PROPN
ajeer-213	26	2	https://orcid.org/orcid-search/quick-search?searchquery=edinam	https://orcid.org/orcid-search/quick-search?searchquery=edinam	PRON
ajeer-213	26	3	agbemava	agbemava	VERB
ajeer-213	26	4	https://orcid.org/orcid-search/quick-search?searchquery=albert	https://orcid.org/orcid-search/quick-search?searchquery=albert	PROPN
ajeer-213	26	5	k.	k.	PROPN
ajeer-213	26	6	bediako	bediako	PROPN
ajeer-213	26	7	https://orcid.org/orcid-search/quick-search?searchquery=israel	https://orcid.org/orcid-search/quick-search?searchquery=israel	PROPN
ajeer-213	26	8	kofi	kofi	PROPN
ajeer-213	26	9	nyarko	nyarko	PROPN
ajeer-213	26	10	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	PRON
ajeer-213	27	1	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	PROPN
ajeer-213	27	2	https://orcid.org/orcid-search/quick-search?searchquery=edinam	https://orcid.org/orcid-search/quick-search?searchquery=edinam	PRON
ajeer-213	27	3	agbemava	agbemava	VERB
ajeer-213	27	4	https://orcid.org/orcid-search/quick-search?searchquery=albert	https://orcid.org/orcid-search/quick-search?searchquery=albert	PROPN
ajeer-213	27	5	k.	k.	PROPN
ajeer-213	27	6	bediako	bediako	PROPN
ajeer-213	27	7	https://orcid.org/orcid-search/quick-search?searchquery=israel	https://orcid.org/orcid-search/quick-search?searchquery=israel	PROPN
ajeer-213	27	8	kofi	kofi	PROPN
ajeer-213	27	9	nyarko	nyarko	PROPN
ajeer-213	27	10	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	PRON
ajeer-213	28	1	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.501/2016.3.1/501.1.59.70	PROPN
ajeer-213	28	2	https://orcid.org/orcid-search/quick-search?searchquery=edinam	https://orcid.org/orcid-search/quick-search?searchquery=edinam	PRON
ajeer-213	28	3	agbemava	agbemava	VERB
ajeer-213	28	4	https://orcid.org/orcid-search/quick-search?searchquery=albert	https://orcid.org/orcid-search/quick-search?searchquery=albert	PROPN
ajeer-213	28	5	k.	k.	PROPN
ajeer-213	28	6	bediako	bediako	PROPN
ajeer-213	28	7	https://orcid.org/orcid-search/quick-search?searchquery=israel	https://orcid.org/orcid-search/quick-search?searchquery=israel	PROPN
ajeer-213	28	8	kofi	kofi	PROPN
ajeer-213	28	9	nyarko	nyarko	PROPN
ajeer-213	28	10	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	http://search.crossref.org/?q=10.20448/journal.501/2016.3.1/501.1.59.70	NUM
ajeer-213	28	11	asian	asian	ADJ
ajeer-213	28	12	journal	journal	NOUN
ajeer-213	28	13	of	of	ADP
ajeer-213	28	14	economics	economic	NOUN
ajeer-213	28	15	and	and	CCONJ
ajeer-213	28	16	empirical	empirical	ADJ
ajeer-213	28	17	research	research	NOUN
ajeer-213	28	18	,	,	PUNCT
ajeer-213	28	19	2016	2016	NUM
ajeer-213	28	20	,	,	PUNCT
ajeer-213	28	21	3(1	3(1	NUM
ajeer-213	28	22	):	):	PUNCT
ajeer-213	28	23	59	59	NUM
ajeer-213	28	24	-	-	SYM
ajeer-213	28	25	70	70	NUM
ajeer-213	28	26	60	60	NUM
ajeer-213	28	27	1	1	NUM
ajeer-213	28	28	.	.	PUNCT
ajeer-213	29	1	introduction	introduction	NOUN
ajeer-213	29	2	1.1	1.1	NUM
ajeer-213	29	3	.	.	PUNCT
ajeer-213	30	1	background	background	NOUN
ajeer-213	30	2	of	of	ADP
ajeer-213	30	3	the	the	DET
ajeer-213	30	4	study	study	NOUN
ajeer-213	30	5	according	accord	VERB
ajeer-213	30	6	to	to	ADP
ajeer-213	30	7	dalton	dalton	PROPN
ajeer-213	30	8	(	(	PUNCT
ajeer-213	30	9	1920	1920	NUM
ajeer-213	30	10	)	)	PUNCT
ajeer-213	30	11	"	"	PUNCT
ajeer-213	30	12	a	a	DET
ajeer-213	30	13	tax	tax	NOUN
ajeer-213	30	14	is	be	AUX
ajeer-213	30	15	a	a	DET
ajeer-213	30	16	compulsory	compulsory	ADJ
ajeer-213	30	17	contribution	contribution	NOUN
ajeer-213	30	18	imposed	impose	VERB
ajeer-213	30	19	by	by	ADP
ajeer-213	30	20	a	a	DET
ajeer-213	30	21	public	public	ADJ
ajeer-213	30	22	authority	authority	NOUN
ajeer-213	30	23	,	,	PUNCT
ajeer-213	30	24	irrespective	irrespective	ADV
ajeer-213	30	25	of	of	ADP
ajeer-213	30	26	the	the	DET
ajeer-213	30	27	exact	exact	ADJ
ajeer-213	30	28	amount	amount	NOUN
ajeer-213	30	29	of	of	ADP
ajeer-213	30	30	service	service	NOUN
ajeer-213	30	31	rendered	render	VERB
ajeer-213	30	32	to	to	ADP
ajeer-213	30	33	the	the	DET
ajeer-213	30	34	taxpayer	taxpayer	NOUN
ajeer-213	30	35	in	in	ADP
ajeer-213	30	36	return	return	NOUN
ajeer-213	30	37	,	,	PUNCT
ajeer-213	30	38	and	and	CCONJ
ajeer-213	30	39	not	not	PART
ajeer-213	30	40	imposed	impose	VERB
ajeer-213	30	41	as	as	ADP
ajeer-213	30	42	penalty	penalty	NOUN
ajeer-213	30	43	for	for	ADP
ajeer-213	30	44	any	any	DET
ajeer-213	30	45	legal	legal	ADJ
ajeer-213	30	46	offence	offence	NOUN
ajeer-213	30	47	.	.	PUNCT
ajeer-213	30	48	"	"	PUNCT
ajeer-213	31	1	tax	tax	NOUN
ajeer-213	31	2	is	be	AUX
ajeer-213	31	3	also	also	ADV
ajeer-213	31	4	defined	define	VERB
ajeer-213	31	5	as	as	ADP
ajeer-213	31	6	a	a	DET
ajeer-213	31	7	“	"	PUNCT
ajeer-213	31	8	compulsory	compulsory	ADJ
ajeer-213	31	9	monetary	monetary	ADJ
ajeer-213	31	10	contribution	contribution	NOUN
ajeer-213	31	11	to	to	ADP
ajeer-213	31	12	the	the	DET
ajeer-213	31	13	state	state	NOUN
ajeer-213	31	14	's	's	PART
ajeer-213	31	15	revenue	revenue	NOUN
ajeer-213	31	16	,	,	PUNCT
ajeer-213	31	17	assessed	assess	VERB
ajeer-213	31	18	and	and	CCONJ
ajeer-213	31	19	imposed	impose	VERB
ajeer-213	31	20	by	by	ADP
ajeer-213	31	21	a	a	DET
ajeer-213	31	22	government	government	NOUN
ajeer-213	31	23	on	on	ADP
ajeer-213	31	24	the	the	DET
ajeer-213	31	25	activities	activity	NOUN
ajeer-213	31	26	,	,	PUNCT
ajeer-213	31	27	enjoyment	enjoyment	NOUN
ajeer-213	31	28	,	,	PUNCT
ajeer-213	31	29	expenditure	expenditure	NOUN
ajeer-213	31	30	,	,	PUNCT
ajeer-213	31	31	income	income	NOUN
ajeer-213	31	32	,	,	PUNCT
ajeer-213	31	33	occupation	occupation	NOUN
ajeer-213	31	34	,	,	PUNCT
ajeer-213	31	35	privilege	privilege	NOUN
ajeer-213	31	36	,	,	PUNCT
ajeer-213	31	37	property	property	NOUN
ajeer-213	31	38	,	,	PUNCT
ajeer-213	31	39	etc	etc	X
ajeer-213	31	40	.	.	X
ajeer-213	31	41	,	,	PUNCT
ajeer-213	31	42	of	of	ADP
ajeer-213	31	43	individuals	individual	NOUN
ajeer-213	31	44	and	and	CCONJ
ajeer-213	31	45	organizations	organization	NOUN
ajeer-213	31	46	”	"	PUNCT
ajeer-213	31	47	(	(	PUNCT
ajeer-213	31	48	www.ditionary.com/definition	www.ditionary.com/definition	PROPN
ajeer-213	31	49	of	of	ADP
ajeer-213	31	50	tax	tax	NOUN
ajeer-213	31	51	)	)	PUNCT
ajeer-213	31	52	.	.	PUNCT
ajeer-213	32	1	each	each	PRON
ajeer-213	32	2	and	and	CCONJ
ajeer-213	32	3	every	every	DET
ajeer-213	32	4	nation	nation	NOUN
ajeer-213	32	5	is	be	AUX
ajeer-213	32	6	endowed	endow	VERB
ajeer-213	32	7	with	with	ADP
ajeer-213	32	8	resources	resource	NOUN
ajeer-213	32	9	,	,	PUNCT
ajeer-213	32	10	be	be	AUX
ajeer-213	32	11	it	it	PRON
ajeer-213	32	12	by	by	ADP
ajeer-213	32	13	nature	nature	NOUN
ajeer-213	32	14	or	or	CCONJ
ajeer-213	32	15	an	an	DET
ajeer-213	32	16	act	act	NOUN
ajeer-213	32	17	of	of	ADP
ajeer-213	32	18	man	man	NOUN
ajeer-213	32	19	.	.	PUNCT
ajeer-213	33	1	the	the	DET
ajeer-213	33	2	resources	resource	NOUN
ajeer-213	33	3	of	of	ADP
ajeer-213	33	4	a	a	DET
ajeer-213	33	5	nation	nation	NOUN
ajeer-213	33	6	have	have	VERB
ajeer-213	33	7	to	to	PART
ajeer-213	33	8	be	be	AUX
ajeer-213	33	9	properly	properly	ADV
ajeer-213	33	10	managed	manage	VERB
ajeer-213	33	11	and	and	CCONJ
ajeer-213	33	12	efficiently	efficiently	ADV
ajeer-213	33	13	allocated	allocate	VERB
ajeer-213	33	14	for	for	ADP
ajeer-213	33	15	the	the	DET
ajeer-213	33	16	betterment	betterment	NOUN
ajeer-213	33	17	of	of	ADP
ajeer-213	33	18	the	the	DET
ajeer-213	33	19	citizenry	citizenry	NOUN
ajeer-213	33	20	.	.	PUNCT
ajeer-213	34	1	these	these	DET
ajeer-213	34	2	resources	resource	NOUN
ajeer-213	34	3	ultimately	ultimately	ADV
ajeer-213	34	4	must	must	AUX
ajeer-213	34	5	come	come	VERB
ajeer-213	34	6	from	from	ADP
ajeer-213	34	7	the	the	DET
ajeer-213	34	8	public	public	ADJ
ajeer-213	34	9	and	and	CCONJ
ajeer-213	34	10	private	private	ADJ
ajeer-213	34	11	sectors	sector	NOUN
ajeer-213	34	12	.	.	PUNCT
ajeer-213	35	1	one	one	NUM
ajeer-213	35	2	of	of	ADP
ajeer-213	35	3	these	these	DET
ajeer-213	35	4	resources	resource	NOUN
ajeer-213	35	5	is	be	AUX
ajeer-213	35	6	revenue	revenue	NOUN
ajeer-213	35	7	or	or	CCONJ
ajeer-213	35	8	capital	capital	NOUN
ajeer-213	35	9	for	for	ADP
ajeer-213	35	10	running	run	VERB
ajeer-213	35	11	the	the	DET
ajeer-213	35	12	affairs	affair	NOUN
ajeer-213	35	13	of	of	ADP
ajeer-213	35	14	the	the	DET
ajeer-213	35	15	nation	nation	NOUN
ajeer-213	35	16	.	.	PUNCT
ajeer-213	36	1	the	the	DET
ajeer-213	36	2	sources	source	NOUN
ajeer-213	36	3	of	of	ADP
ajeer-213	36	4	revenue	revenue	NOUN
ajeer-213	36	5	for	for	ADP
ajeer-213	36	6	every	every	DET
ajeer-213	36	7	government	government	NOUN
ajeer-213	36	8	are	be	AUX
ajeer-213	36	9	taxes	taxis	NOUN
ajeer-213	36	10	(	(	PUNCT
ajeer-213	36	11	direct	direct	ADJ
ajeer-213	36	12	and	and	CCONJ
ajeer-213	36	13	indirect	indirect	ADJ
ajeer-213	36	14	)	)	PUNCT
ajeer-213	36	15	,	,	PUNCT
ajeer-213	36	16	charging	charge	VERB
ajeer-213	36	17	of	of	ADP
ajeer-213	36	18	fees	fee	NOUN
ajeer-213	36	19	,	,	PUNCT
ajeer-213	36	20	borrowings	borrowing	NOUN
ajeer-213	36	21	(	(	PUNCT
ajeer-213	36	22	external	external	ADJ
ajeer-213	36	23	and	and	CCONJ
ajeer-213	36	24	internal	internal	ADJ
ajeer-213	36	25	)	)	PUNCT
ajeer-213	36	26	and	and	CCONJ
ajeer-213	36	27	receiving	receive	VERB
ajeer-213	36	28	of	of	ADP
ajeer-213	36	29	foreign	foreign	ADJ
ajeer-213	36	30	loans	loan	NOUN
ajeer-213	36	31	/	/	SYM
ajeer-213	36	32	grants	grant	NOUN
ajeer-213	36	33	.	.	PUNCT
ajeer-213	37	1	in	in	ADP
ajeer-213	37	2	ghana	ghana	PROPN
ajeer-213	37	3	,	,	PUNCT
ajeer-213	37	4	it	it	PRON
ajeer-213	37	5	is	be	AUX
ajeer-213	37	6	obligatory	obligatory	ADJ
ajeer-213	37	7	for	for	ADP
ajeer-213	37	8	every	every	DET
ajeer-213	37	9	citizen	citizen	NOUN
ajeer-213	37	10	above	above	ADP
ajeer-213	37	11	the	the	DET
ajeer-213	37	12	age	age	NOUN
ajeer-213	37	13	of	of	ADP
ajeer-213	37	14	eighteen	eighteen	NUM
ajeer-213	37	15	(	(	PUNCT
ajeer-213	37	16	18	18	NUM
ajeer-213	37	17	)	)	PUNCT
ajeer-213	37	18	who	who	PRON
ajeer-213	37	19	is	be	AUX
ajeer-213	37	20	earning	earn	VERB
ajeer-213	37	21	revenue	revenue	NOUN
ajeer-213	37	22	to	to	PART
ajeer-213	37	23	pay	pay	VERB
ajeer-213	37	24	tax	tax	NOUN
ajeer-213	37	25	.	.	PUNCT
ajeer-213	38	1	income	income	NOUN
ajeer-213	38	2	tax	tax	NOUN
ajeer-213	38	3	is	be	AUX
ajeer-213	38	4	paid	pay	VERB
ajeer-213	38	5	by	by	ADP
ajeer-213	38	6	income	income	NOUN
ajeer-213	38	7	earners	earner	NOUN
ajeer-213	38	8	,	,	PUNCT
ajeer-213	38	9	value	value	NOUN
ajeer-213	38	10	added	add	VERB
ajeer-213	38	11	tax	tax	NOUN
ajeer-213	38	12	for	for	ADP
ajeer-213	38	13	service	service	NOUN
ajeer-213	38	14	providers	provider	NOUN
ajeer-213	38	15	and	and	CCONJ
ajeer-213	38	16	consumers	consumer	NOUN
ajeer-213	38	17	,	,	PUNCT
ajeer-213	38	18	import	import	NOUN
ajeer-213	38	19	and	and	CCONJ
ajeer-213	38	20	export	export	NOUN
ajeer-213	38	21	duties	duty	NOUN
ajeer-213	38	22	for	for	ADP
ajeer-213	38	23	both	both	PRON
ajeer-213	38	24	importers	importer	NOUN
ajeer-213	38	25	and	and	CCONJ
ajeer-213	38	26	exporters	exporter	NOUN
ajeer-213	38	27	respectively	respectively	ADV
ajeer-213	38	28	.	.	PUNCT
ajeer-213	39	1	the	the	DET
ajeer-213	39	2	payment	payment	NOUN
ajeer-213	39	3	of	of	ADP
ajeer-213	39	4	tax	tax	NOUN
ajeer-213	39	5	places	place	NOUN
ajeer-213	39	6	some	some	DET
ajeer-213	39	7	sort	sort	NOUN
ajeer-213	39	8	of	of	ADP
ajeer-213	39	9	burden	burden	NOUN
ajeer-213	39	10	on	on	ADP
ajeer-213	39	11	the	the	DET
ajeer-213	39	12	taxpayer	taxpayer	NOUN
ajeer-213	39	13	.	.	PUNCT
ajeer-213	40	1	in	in	ADP
ajeer-213	40	2	order	order	NOUN
ajeer-213	40	3	to	to	PART
ajeer-213	40	4	lessen	lessen	VERB
ajeer-213	40	5	the	the	DET
ajeer-213	40	6	burden	burden	NOUN
ajeer-213	40	7	of	of	ADP
ajeer-213	40	8	the	the	DET
ajeer-213	40	9	taxpayer	taxpayer	NOUN
ajeer-213	40	10	,	,	PUNCT
ajeer-213	40	11	some	some	DET
ajeer-213	40	12	tax	tax	NOUN
ajeer-213	40	13	reliefs	relief	NOUN
ajeer-213	40	14	are	be	AUX
ajeer-213	40	15	granted	grant	VERB
ajeer-213	40	16	.	.	PUNCT
ajeer-213	41	1	personal	personal	ADJ
ajeer-213	41	2	tax	tax	NOUN
ajeer-213	41	3	reliefs	relief	NOUN
ajeer-213	41	4	are	be	AUX
ajeer-213	41	5	legally	legally	ADV
ajeer-213	41	6	approved	approve	VERB
ajeer-213	41	7	deductible	deductible	ADJ
ajeer-213	41	8	allowances	allowance	NOUN
ajeer-213	41	9	intended	intend	VERB
ajeer-213	41	10	to	to	PART
ajeer-213	41	11	reduce	reduce	VERB
ajeer-213	41	12	ones	one	NOUN
ajeer-213	41	13	taxable	taxable	ADJ
ajeer-213	41	14	income	income	NOUN
ajeer-213	41	15	and	and	CCONJ
ajeer-213	41	16	thereby	thereby	ADV
ajeer-213	41	17	lessening	lessen	VERB
ajeer-213	41	18	the	the	DET
ajeer-213	41	19	tax	tax	NOUN
ajeer-213	41	20	burden	burden	NOUN
ajeer-213	41	21	.	.	PUNCT
ajeer-213	42	1	they	they	PRON
ajeer-213	42	2	are	be	AUX
ajeer-213	42	3	intended	intend	VERB
ajeer-213	42	4	to	to	PART
ajeer-213	42	5	cushion	cushion	VERB
ajeer-213	42	6	the	the	DET
ajeer-213	42	7	effect	effect	NOUN
ajeer-213	42	8	of	of	ADP
ajeer-213	42	9	tax	tax	NOUN
ajeer-213	42	10	on	on	ADP
ajeer-213	42	11	the	the	DET
ajeer-213	42	12	individual	individual	NOUN
ajeer-213	42	13	and	and	CCONJ
ajeer-213	42	14	to	to	PART
ajeer-213	42	15	enable	enable	VERB
ajeer-213	42	16	him	he	PRON
ajeer-213	42	17	or	or	CCONJ
ajeer-213	42	18	her	she	PRON
ajeer-213	42	19	to	to	PART
ajeer-213	42	20	pay	pay	VERB
ajeer-213	42	21	the	the	DET
ajeer-213	42	22	tax	tax	NOUN
ajeer-213	42	23	.	.	PUNCT
ajeer-213	43	1	they	they	PRON
ajeer-213	43	2	are	be	AUX
ajeer-213	43	3	given	give	VERB
ajeer-213	43	4	based	base	VERB
ajeer-213	43	5	on	on	ADP
ajeer-213	43	6	the	the	DET
ajeer-213	43	7	equity	equity	NOUN
ajeer-213	43	8	rules	rule	NOUN
ajeer-213	43	9	of	of	ADP
ajeer-213	43	10	taxation	taxation	NOUN
ajeer-213	43	11	and	and	CCONJ
ajeer-213	43	12	are	be	AUX
ajeer-213	43	13	normally	normally	ADV
ajeer-213	43	14	based	base	VERB
ajeer-213	43	15	on	on	ADP
ajeer-213	43	16	the	the	DET
ajeer-213	43	17	personal	personal	ADJ
ajeer-213	43	18	circumstances	circumstance	NOUN
ajeer-213	43	19	of	of	ADP
ajeer-213	43	20	each	each	DET
ajeer-213	43	21	taxpayer	taxpayer	NOUN
ajeer-213	43	22	.	.	PUNCT
ajeer-213	44	1	a	a	DET
ajeer-213	44	2	person	person	NOUN
ajeer-213	44	3	who	who	PRON
ajeer-213	44	4	is	be	AUX
ajeer-213	44	5	married	married	ADJ
ajeer-213	44	6	and	and	CCONJ
ajeer-213	44	7	has	have	VERB
ajeer-213	44	8	children	child	NOUN
ajeer-213	44	9	attending	attend	VERB
ajeer-213	44	10	school	school	NOUN
ajeer-213	44	11	will	will	AUX
ajeer-213	44	12	normally	normally	ADV
ajeer-213	44	13	be	be	AUX
ajeer-213	44	14	more	more	ADV
ajeer-213	44	15	pressed	pressed	ADJ
ajeer-213	44	16	than	than	ADP
ajeer-213	44	17	a	a	DET
ajeer-213	44	18	person	person	NOUN
ajeer-213	44	19	who	who	PRON
ajeer-213	44	20	is	be	AUX
ajeer-213	44	21	single	single	ADJ
ajeer-213	44	22	.	.	PUNCT
ajeer-213	45	1	hence	hence	ADV
ajeer-213	45	2	,	,	PUNCT
ajeer-213	45	3	in	in	ADP
ajeer-213	45	4	a	a	DET
ajeer-213	45	5	progressive	progressive	ADJ
ajeer-213	45	6	tax	tax	NOUN
ajeer-213	45	7	administration	administration	NOUN
ajeer-213	45	8	,	,	PUNCT
ajeer-213	45	9	a	a	DET
ajeer-213	45	10	person	person	NOUN
ajeer-213	45	11	’s	’s	PART
ajeer-213	45	12	position	position	NOUN
ajeer-213	45	13	in	in	ADP
ajeer-213	45	14	relation	relation	NOUN
ajeer-213	45	15	to	to	ADP
ajeer-213	45	16	his	his	PRON
ajeer-213	45	17	commitment	commitment	NOUN
ajeer-213	45	18	is	be	AUX
ajeer-213	45	19	considered	consider	VERB
ajeer-213	45	20	by	by	ADP
ajeer-213	45	21	granting	grant	VERB
ajeer-213	45	22	him	he	PRON
ajeer-213	45	23	/	/	SYM
ajeer-213	45	24	her	she	PRON
ajeer-213	45	25	the	the	DET
ajeer-213	45	26	reliefs	relief	NOUN
ajeer-213	45	27	to	to	PART
ajeer-213	45	28	ease	ease	VERB
ajeer-213	45	29	the	the	DET
ajeer-213	45	30	tax	tax	NOUN
ajeer-213	45	31	burden	burden	NOUN
ajeer-213	45	32	on	on	ADP
ajeer-213	45	33	him	he	PRON
ajeer-213	45	34	/	/	SYM
ajeer-213	45	35	her	she	PRON
ajeer-213	45	36	,	,	PUNCT
ajeer-213	45	37	(	(	PUNCT
ajeer-213	45	38	adam	adam	PROPN
ajeer-213	45	39	,	,	PUNCT
ajeer-213	45	40	1776	1776	NUM
ajeer-213	45	41	)	)	PUNCT
ajeer-213	45	42	.	.	PUNCT
ajeer-213	46	1	one	one	NUM
ajeer-213	46	2	basic	basic	ADJ
ajeer-213	46	3	consideration	consideration	NOUN
ajeer-213	46	4	in	in	ADP
ajeer-213	46	5	tax	tax	NOUN
ajeer-213	46	6	is	be	AUX
ajeer-213	46	7	the	the	DET
ajeer-213	46	8	ability	ability	NOUN
ajeer-213	46	9	to	to	PART
ajeer-213	46	10	pay	pay	VERB
ajeer-213	46	11	.	.	PUNCT
ajeer-213	47	1	it	it	PRON
ajeer-213	47	2	is	be	AUX
ajeer-213	47	3	therefore	therefore	ADV
ajeer-213	47	4	,	,	PUNCT
ajeer-213	47	5	the	the	DET
ajeer-213	47	6	responsibility	responsibility	NOUN
ajeer-213	47	7	of	of	ADP
ajeer-213	47	8	the	the	DET
ajeer-213	47	9	government	government	NOUN
ajeer-213	47	10	to	to	PART
ajeer-213	47	11	ensure	ensure	VERB
ajeer-213	47	12	the	the	DET
ajeer-213	47	13	taxpayer	taxpayer	NOUN
ajeer-213	47	14	has	have	VERB
ajeer-213	47	15	the	the	DET
ajeer-213	47	16	ability	ability	NOUN
ajeer-213	47	17	and	and	CCONJ
ajeer-213	47	18	understands	understand	VERB
ajeer-213	48	1	why	why	SCONJ
ajeer-213	48	2	he	he	PRON
ajeer-213	48	3	/	/	PUNCT
ajeer-213	49	1	she	she	PRON
ajeer-213	49	2	has	have	VERB
ajeer-213	49	3	to	to	PART
ajeer-213	49	4	pay	pay	VERB
ajeer-213	49	5	the	the	DET
ajeer-213	49	6	tax	tax	NOUN
ajeer-213	49	7	which	which	PRON
ajeer-213	49	8	is	be	AUX
ajeer-213	49	9	being	be	AUX
ajeer-213	49	10	levied	levy	VERB
ajeer-213	49	11	.	.	PUNCT
ajeer-213	50	1	the	the	DET
ajeer-213	50	2	personal	personal	ADJ
ajeer-213	50	3	tax	tax	NOUN
ajeer-213	50	4	reliefs	relief	NOUN
ajeer-213	50	5	in	in	ADP
ajeer-213	50	6	ghana	ghana	PROPN
ajeer-213	50	7	fall	fall	VERB
ajeer-213	50	8	under	under	ADP
ajeer-213	50	9	direct	direct	ADJ
ajeer-213	50	10	income	income	NOUN
ajeer-213	50	11	tax	tax	NOUN
ajeer-213	50	12	which	which	PRON
ajeer-213	50	13	is	be	AUX
ajeer-213	50	14	administered	administer	VERB
ajeer-213	50	15	by	by	ADP
ajeer-213	50	16	the	the	DET
ajeer-213	50	17	commissioner	commissioner	NOUN
ajeer-213	50	18	of	of	ADP
ajeer-213	50	19	internal	internal	PROPN
ajeer-213	50	20	revenue	revenue	NOUN
ajeer-213	50	21	service	service	NOUN
ajeer-213	50	22	.	.	PUNCT
ajeer-213	51	1	taxation	taxation	NOUN
ajeer-213	51	2	started	start	VERB
ajeer-213	51	3	in	in	ADP
ajeer-213	51	4	the	the	DET
ajeer-213	51	5	form	form	NOUN
ajeer-213	51	6	of	of	ADP
ajeer-213	51	7	custom	custom	NOUN
ajeer-213	51	8	duty	duty	NOUN
ajeer-213	51	9	levied	levy	VERB
ajeer-213	51	10	on	on	ADP
ajeer-213	51	11	imported	import	VERB
ajeer-213	51	12	goods	good	NOUN
ajeer-213	51	13	in	in	ADP
ajeer-213	51	14	the	the	DET
ajeer-213	51	15	year	year	NOUN
ajeer-213	51	16	1850	1850	NUM
ajeer-213	51	17	in	in	ADP
ajeer-213	51	18	ghana	ghana	PROPN
ajeer-213	51	19	.	.	PUNCT
ajeer-213	52	1	income	income	NOUN
ajeer-213	52	2	tax	tax	NOUN
ajeer-213	52	3	was	be	AUX
ajeer-213	52	4	first	first	ADV
ajeer-213	52	5	introduced	introduce	VERB
ajeer-213	52	6	in	in	ADP
ajeer-213	52	7	ghana	ghana	PROPN
ajeer-213	52	8	(	(	PUNCT
ajeer-213	52	9	then	then	ADV
ajeer-213	52	10	gold	gold	ADJ
ajeer-213	52	11	coast	coast	NOUN
ajeer-213	52	12	)	)	PUNCT
ajeer-213	52	13	in	in	ADP
ajeer-213	52	14	the	the	DET
ajeer-213	52	15	year	year	NOUN
ajeer-213	52	16	1943	1943	NUM
ajeer-213	52	17	.	.	PUNCT
ajeer-213	53	1	the	the	DET
ajeer-213	53	2	law	law	NOUN
ajeer-213	53	3	income	income	NOUN
ajeer-213	53	4	tax	tax	NOUN
ajeer-213	53	5	ordinance	ordinance	NOUN
ajeer-213	53	6	(	(	PUNCT
ajeer-213	53	7	no	no	INTJ
ajeer-213	53	8	.	.	NOUN
ajeer-213	53	9	27	27	NUM
ajeer-213	53	10	)	)	PUNCT
ajeer-213	53	11	was	be	AUX
ajeer-213	53	12	modelled	model	VERB
ajeer-213	53	13	on	on	ADP
ajeer-213	53	14	the	the	DET
ajeer-213	53	15	principles	principle	NOUN
ajeer-213	53	16	of	of	ADP
ajeer-213	53	17	income	income	NOUN
ajeer-213	53	18	tax	tax	NOUN
ajeer-213	53	19	acts	act	NOUN
ajeer-213	53	20	then	then	ADV
ajeer-213	53	21	in	in	ADP
ajeer-213	53	22	force	force	NOUN
ajeer-213	53	23	in	in	ADP
ajeer-213	53	24	the	the	DET
ajeer-213	53	25	uk	uk	PROPN
ajeer-213	53	26	.	.	PUNCT
ajeer-213	54	1	there	there	PRON
ajeer-213	54	2	were	be	VERB
ajeer-213	54	3	amendments	amendment	NOUN
ajeer-213	54	4	to	to	ADP
ajeer-213	54	5	this	this	DET
ajeer-213	54	6	law	law	NOUN
ajeer-213	54	7	in	in	ADP
ajeer-213	54	8	1961	1961	NUM
ajeer-213	54	9	,	,	PUNCT
ajeer-213	54	10	1963	1963	NUM
ajeer-213	54	11	,	,	PUNCT
ajeer-213	54	12	1965	1965	NUM
ajeer-213	54	13	,	,	PUNCT
ajeer-213	54	14	and	and	CCONJ
ajeer-213	54	15	1966	1966	NUM
ajeer-213	54	16	.	.	PUNCT
ajeer-213	55	1	two	two	NUM
ajeer-213	55	2	consolidations	consolidation	NOUN
ajeer-213	55	3	were	be	AUX
ajeer-213	55	4	done	do	VERB
ajeer-213	55	5	in	in	ADP
ajeer-213	55	6	1966	1966	NUM
ajeer-213	55	7	.	.	PUNCT
ajeer-213	56	1	it	it	PRON
ajeer-213	56	2	was	be	AUX
ajeer-213	56	3	the	the	DET
ajeer-213	56	4	major	major	ADJ
ajeer-213	56	5	source	source	NOUN
ajeer-213	56	6	of	of	ADP
ajeer-213	56	7	tax	tax	NOUN
ajeer-213	56	8	authority	authority	NOUN
ajeer-213	56	9	until	until	ADP
ajeer-213	56	10	1975	1975	NUM
ajeer-213	56	11	,	,	PUNCT
ajeer-213	56	12	when	when	SCONJ
ajeer-213	56	13	smcd5	smcd5	PROPN
ajeer-213	56	14	was	be	AUX
ajeer-213	56	15	promulgated	promulgate	VERB
ajeer-213	56	16	as	as	ADP
ajeer-213	56	17	a	a	DET
ajeer-213	56	18	major	major	ADJ
ajeer-213	56	19	tax	tax	NOUN
ajeer-213	56	20	law	law	NOUN
ajeer-213	56	21	.	.	PUNCT
ajeer-213	57	1	this	this	PRON
ajeer-213	57	2	was	be	AUX
ajeer-213	57	3	followed	follow	VERB
ajeer-213	57	4	by	by	ADP
ajeer-213	57	5	a	a	DET
ajeer-213	57	6	taxation	taxation	NOUN
ajeer-213	57	7	act	act	NOUN
ajeer-213	57	8	in	in	ADP
ajeer-213	57	9	1971	1971	NUM
ajeer-213	57	10	(	(	PUNCT
ajeer-213	57	11	act	act	VERB
ajeer-213	57	12	388	388	NUM
ajeer-213	57	13	)	)	PUNCT
ajeer-213	57	14	.	.	PUNCT
ajeer-213	58	1	there	there	PRON
ajeer-213	58	2	were	be	VERB
ajeer-213	58	3	some	some	DET
ajeer-213	58	4	other	other	ADJ
ajeer-213	58	5	decrees	decree	NOUN
ajeer-213	58	6	and	and	CCONJ
ajeer-213	58	7	amendments	amendment	NOUN
ajeer-213	58	8	between	between	ADP
ajeer-213	58	9	1975	1975	NUM
ajeer-213	58	10	and	and	CCONJ
ajeer-213	58	11	2000	2000	NUM
ajeer-213	58	12	when	when	SCONJ
ajeer-213	58	13	the	the	DET
ajeer-213	58	14	internal	internal	ADJ
ajeer-213	58	15	revenue	revenue	PROPN
ajeer-213	58	16	act	act	PROPN
ajeer-213	58	17	,	,	PUNCT
ajeer-213	58	18	592	592	NUM
ajeer-213	58	19	was	be	AUX
ajeer-213	58	20	passed	pass	VERB
ajeer-213	58	21	.	.	PUNCT
ajeer-213	59	1	this	this	DET
ajeer-213	59	2	new	new	ADJ
ajeer-213	59	3	consolidation	consolidation	NOUN
ajeer-213	59	4	was	be	AUX
ajeer-213	59	5	made	make	VERB
ajeer-213	59	6	to	to	PART
ajeer-213	59	7	cater	cater	VERB
ajeer-213	59	8	for	for	ADP
ajeer-213	59	9	income	income	NOUN
ajeer-213	59	10	tax	tax	NOUN
ajeer-213	59	11	,	,	PUNCT
ajeer-213	59	12	gift	gift	NOUN
ajeer-213	59	13	tax	tax	NOUN
ajeer-213	59	14	and	and	CCONJ
ajeer-213	59	15	capital	capital	NOUN
ajeer-213	59	16	gain	gain	NOUN
ajeer-213	59	17	tax	tax	NOUN
ajeer-213	59	18	,	,	PUNCT
ajeer-213	59	19	with	with	ADP
ajeer-213	59	20	effect	effect	NOUN
ajeer-213	59	21	from	from	ADP
ajeer-213	59	22	january	january	PROPN
ajeer-213	59	23	2001	2001	NUM
ajeer-213	59	24	.	.	PUNCT
ajeer-213	60	1	the	the	DET
ajeer-213	60	2	current	current	ADJ
ajeer-213	60	3	consolidation	consolidation	NOUN
ajeer-213	60	4	in	in	ADP
ajeer-213	60	5	force	force	NOUN
ajeer-213	60	6	is	be	AUX
ajeer-213	60	7	the	the	PRON
ajeer-213	60	8	which	which	PRON
ajeer-213	60	9	came	come	VERB
ajeer-213	60	10	into	into	ADP
ajeer-213	60	11	effect	effect	NOUN
ajeer-213	60	12	in	in	ADP
ajeer-213	60	13	january	january	PROPN
ajeer-213	60	14	2010	2010	NUM
ajeer-213	60	15	,	,	PUNCT
ajeer-213	60	16	and	and	CCONJ
ajeer-213	60	17	is	be	AUX
ajeer-213	60	18	aimed	aim	VERB
ajeer-213	60	19	at	at	ADP
ajeer-213	60	20	harmonizing	harmonize	VERB
ajeer-213	60	21	the	the	DET
ajeer-213	60	22	various	various	ADJ
ajeer-213	60	23	individual	individual	ADJ
ajeer-213	60	24	laws	law	NOUN
ajeer-213	60	25	by	by	ADP
ajeer-213	60	26	tax	tax	NOUN
ajeer-213	60	27	types	type	NOUN
ajeer-213	60	28	and	and	CCONJ
ajeer-213	60	29	bringing	bring	VERB
ajeer-213	60	30	them	they	PRON
ajeer-213	60	31	under	under	ADP
ajeer-213	60	32	one	one	NUM
ajeer-213	60	33	management	management	NOUN
ajeer-213	60	34	(	(	PUNCT
ajeer-213	60	35	section	section	NOUN
ajeer-213	60	36	3	3	NUM
ajeer-213	60	37	)	)	PUNCT
ajeer-213	60	38	.	.	PUNCT
ajeer-213	61	1	personal	personal	ADJ
ajeer-213	61	2	tax	tax	NOUN
ajeer-213	61	3	reliefs	relief	NOUN
ajeer-213	61	4	were	be	AUX
ajeer-213	61	5	first	first	ADV
ajeer-213	61	6	introduced	introduce	VERB
ajeer-213	61	7	in	in	ADP
ajeer-213	61	8	ghana	ghana	PROPN
ajeer-213	61	9	by	by	ADP
ajeer-213	61	10	united	united	PROPN
ajeer-213	61	11	kingdom	kingdom	PROPN
ajeer-213	61	12	,	,	PUNCT
ajeer-213	61	13	ghana	ghana	PROPN
ajeer-213	61	14	’s	’s	PART
ajeer-213	61	15	colonial	colonial	ADJ
ajeer-213	61	16	masters	master	NOUN
ajeer-213	61	17	in	in	ADP
ajeer-213	61	18	the	the	DET
ajeer-213	61	19	ordinance	ordinance	NOUN
ajeer-213	61	20	number	number	NOUN
ajeer-213	61	21	27	27	NUM
ajeer-213	61	22	of	of	ADP
ajeer-213	61	23	1943	1943	NUM
ajeer-213	61	24	part	part	NOUN
ajeer-213	61	25	vii	vii	PROPN
ajeer-213	61	26	,	,	PUNCT
ajeer-213	61	27	which	which	PRON
ajeer-213	61	28	was	be	AUX
ajeer-213	61	29	on	on	ADP
ajeer-213	61	30	ascertainment	ascertainment	NOUN
ajeer-213	61	31	of	of	ADP
ajeer-213	61	32	chargeable	chargeable	ADJ
ajeer-213	61	33	income	income	NOUN
ajeer-213	61	34	and	and	CCONJ
ajeer-213	61	35	personal	personal	ADJ
ajeer-213	61	36	reliefs	relief	NOUN
ajeer-213	61	37	stated	state	VERB
ajeer-213	61	38	that	that	SCONJ
ajeer-213	61	39	the	the	DET
ajeer-213	61	40	chargeable	chargeable	ADJ
ajeer-213	61	41	income	income	NOUN
ajeer-213	61	42	of	of	ADP
ajeer-213	61	43	any	any	DET
ajeer-213	61	44	person	person	NOUN
ajeer-213	61	45	’s	’s	PART
ajeer-213	61	46	payments	payment	NOUN
ajeer-213	61	47	under	under	ADP
ajeer-213	61	48	order	order	NOUN
ajeer-213	61	49	of	of	ADP
ajeer-213	61	50	deed	deed	NOUN
ajeer-213	61	51	,	,	PUNCT
ajeer-213	61	52	deduction	deduction	NOUN
ajeer-213	61	53	for	for	ADP
ajeer-213	61	54	life	life	NOUN
ajeer-213	61	55	assurance	assurance	NOUN
ajeer-213	61	56	,	,	PUNCT
ajeer-213	61	57	and	and	CCONJ
ajeer-213	61	58	passages	passage	NOUN
ajeer-213	61	59	;	;	PUNCT
ajeer-213	61	60	journey	journey	NOUN
ajeer-213	61	61	to	to	ADP
ajeer-213	61	62	and	and	CCONJ
ajeer-213	61	63	from	from	ADP
ajeer-213	61	64	the	the	DET
ajeer-213	61	65	gold	gold	NOUN
ajeer-213	61	66	coast	coast	NOUN
ajeer-213	61	67	.	.	PUNCT
ajeer-213	62	1	unfortunately	unfortunately	ADV
ajeer-213	62	2	,	,	PUNCT
ajeer-213	62	3	these	these	DET
ajeer-213	62	4	reliefs	relief	NOUN
ajeer-213	62	5	were	be	AUX
ajeer-213	62	6	abolished	abolish	VERB
ajeer-213	62	7	in	in	ADP
ajeer-213	62	8	1961	1961	NUM
ajeer-213	62	9	during	during	ADP
ajeer-213	62	10	dr	dr	PROPN
ajeer-213	62	11	.	.	PROPN
ajeer-213	62	12	kwame	kwame	PROPN
ajeer-213	62	13	nkrumah	nkrumah	PROPN
ajeer-213	62	14	’s	’s	PART
ajeer-213	62	15	regime	regime	NOUN
ajeer-213	62	16	.	.	PUNCT
ajeer-213	63	1	this	this	PRON
ajeer-213	63	2	was	be	AUX
ajeer-213	63	3	done	do	VERB
ajeer-213	63	4	upon	upon	SCONJ
ajeer-213	63	5	the	the	DET
ajeer-213	63	6	advice	advice	NOUN
ajeer-213	63	7	of	of	ADP
ajeer-213	63	8	professor	professor	PROPN
ajeer-213	63	9	nicholas	nicholas	PROPN
ajeer-213	63	10	kaldor	kaldor	PROPN
ajeer-213	63	11	,	,	PUNCT
ajeer-213	63	12	the	the	DET
ajeer-213	63	13	then	then	ADV
ajeer-213	63	14	minister	minister	NOUN
ajeer-213	63	15	responsible	responsible	ADJ
ajeer-213	63	16	for	for	ADP
ajeer-213	63	17	economic	economic	ADJ
ajeer-213	63	18	affairs	affair	NOUN
ajeer-213	63	19	.	.	PUNCT
ajeer-213	64	1	one	one	NUM
ajeer-213	64	2	of	of	ADP
ajeer-213	64	3	the	the	DET
ajeer-213	64	4	reasons	reason	NOUN
ajeer-213	64	5	for	for	ADP
ajeer-213	64	6	abolishing	abolish	VERB
ajeer-213	64	7	the	the	DET
ajeer-213	64	8	reliefs	relief	NOUN
ajeer-213	64	9	among	among	ADP
ajeer-213	64	10	others	other	NOUN
ajeer-213	64	11	was	be	AUX
ajeer-213	64	12	the	the	DET
ajeer-213	64	13	need	need	NOUN
ajeer-213	64	14	for	for	SCONJ
ajeer-213	64	15	the	the	DET
ajeer-213	64	16	government	government	NOUN
ajeer-213	64	17	to	to	PART
ajeer-213	64	18	raise	raise	VERB
ajeer-213	64	19	revenue	revenue	NOUN
ajeer-213	64	20	for	for	ADP
ajeer-213	64	21	the	the	DET
ajeer-213	64	22	various	various	ADJ
ajeer-213	64	23	capital	capital	NOUN
ajeer-213	64	24	projects	project	NOUN
ajeer-213	64	25	it	it	PRON
ajeer-213	64	26	had	have	AUX
ajeer-213	64	27	embarked	embark	VERB
ajeer-213	64	28	upon	upon	SCONJ
ajeer-213	64	29	.	.	PUNCT
ajeer-213	65	1	notably	notably	ADV
ajeer-213	65	2	,	,	PUNCT
ajeer-213	65	3	among	among	ADP
ajeer-213	65	4	the	the	DET
ajeer-213	65	5	projects	project	NOUN
ajeer-213	65	6	were	be	AUX
ajeer-213	65	7	the	the	DET
ajeer-213	65	8	building	building	NOUN
ajeer-213	65	9	of	of	ADP
ajeer-213	65	10	tema	tema	NOUN
ajeer-213	65	11	township	township	NOUN
ajeer-213	65	12	,	,	PUNCT
ajeer-213	65	13	akosombo	akosombo	PROPN
ajeer-213	65	14	hydro	hydro	PROPN
ajeer-213	65	15	-	-	PUNCT
ajeer-213	65	16	electric	electric	PROPN
ajeer-213	65	17	dam	dam	NOUN
ajeer-213	65	18	and	and	CCONJ
ajeer-213	65	19	tema	tema	NOUN
ajeer-213	65	20	motorway	motorway	NOUN
ajeer-213	65	21	.	.	PUNCT
ajeer-213	66	1	the	the	DET
ajeer-213	66	2	nlcd	nlcd	NOUN
ajeer-213	66	3	78	78	NUM
ajeer-213	66	4	brought	bring	VERB
ajeer-213	66	5	some	some	DET
ajeer-213	66	6	changes	change	NOUN
ajeer-213	66	7	to	to	ADP
ajeer-213	66	8	the	the	DET
ajeer-213	66	9	personal	personal	ADJ
ajeer-213	66	10	relief	relief	NOUN
ajeer-213	66	11	.	.	PUNCT
ajeer-213	67	1	in	in	ADP
ajeer-213	67	2	the	the	DET
ajeer-213	67	3	case	case	NOUN
ajeer-213	67	4	of	of	ADP
ajeer-213	67	5	life	life	NOUN
ajeer-213	67	6	assurance	assurance	NOUN
ajeer-213	67	7	,	,	PUNCT
ajeer-213	67	8	it	it	PRON
ajeer-213	67	9	was	be	AUX
ajeer-213	67	10	restricted	restrict	VERB
ajeer-213	67	11	to	to	ADP
ajeer-213	67	12	the	the	DET
ajeer-213	67	13	tax	tax	NOUN
ajeer-213	67	14	payer	payer	NOUN
ajeer-213	67	15	,	,	PUNCT
ajeer-213	67	16	thus	thus	ADV
ajeer-213	67	17	,	,	PUNCT
ajeer-213	67	18	excluding	exclude	VERB
ajeer-213	67	19	his	his	PRON
ajeer-213	67	20	wife	wife	NOUN
ajeer-213	67	21	.	.	PUNCT
ajeer-213	68	1	the	the	DET
ajeer-213	68	2	nlcd78	nlcd78	NOUN
ajeer-213	68	3	also	also	ADV
ajeer-213	68	4	introduced	introduce	VERB
ajeer-213	68	5	new	new	ADJ
ajeer-213	68	6	reliefs	relief	NOUN
ajeer-213	68	7	for	for	ADP
ajeer-213	68	8	pension	pension	NOUN
ajeer-213	68	9	or	or	CCONJ
ajeer-213	68	10	social	social	ADJ
ajeer-213	68	11	security	security	NOUN
ajeer-213	68	12	contribution	contribution	NOUN
ajeer-213	68	13	.	.	PUNCT
ajeer-213	69	1	that	that	PRON
ajeer-213	69	2	is	be	AUX
ajeer-213	69	3	,	,	PUNCT
ajeer-213	69	4	pension	pension	NOUN
ajeer-213	69	5	or	or	CCONJ
ajeer-213	69	6	providence	providence	NOUN
ajeer-213	69	7	society	society	NOUN
ajeer-213	69	8	or	or	CCONJ
ajeer-213	69	9	fund	fund	NOUN
ajeer-213	69	10	approved	approve	VERB
ajeer-213	69	11	by	by	ADP
ajeer-213	69	12	the	the	DET
ajeer-213	69	13	commissioner	commissioner	NOUN
ajeer-213	69	14	of	of	ADP
ajeer-213	69	15	the	the	DET
ajeer-213	69	16	irs	irs	PROPN
ajeer-213	69	17	or	or	CCONJ
ajeer-213	69	18	any	any	DET
ajeer-213	69	19	contribution	contribution	NOUN
ajeer-213	69	20	made	make	VERB
ajeer-213	69	21	under	under	ADP
ajeer-213	69	22	the	the	DET
ajeer-213	69	23	social	social	ADJ
ajeer-213	69	24	security	security	NOUN
ajeer-213	69	25	act	act	NOUN
ajeer-213	69	26	1965	1965	NUM
ajeer-213	69	27	(	(	PUNCT
ajeer-213	69	28	act	act	VERB
ajeer-213	69	29	279	279	NUM
ajeer-213	69	30	)	)	PUNCT
ajeer-213	69	31	.	.	PUNCT
ajeer-213	70	1	smcd	smcd	PROPN
ajeer-213	70	2	5	5	NUM
ajeer-213	70	3	of	of	ADP
ajeer-213	70	4	1975	1975	NUM
ajeer-213	70	5	did	do	AUX
ajeer-213	70	6	not	not	PART
ajeer-213	70	7	differ	differ	VERB
ajeer-213	70	8	from	from	ADP
ajeer-213	70	9	nlcd	nlcd	NOUN
ajeer-213	70	10	78	78	NUM
ajeer-213	70	11	in	in	ADP
ajeer-213	70	12	respect	respect	NOUN
ajeer-213	70	13	of	of	ADP
ajeer-213	70	14	personal	personal	ADJ
ajeer-213	70	15	reliefs	relief	NOUN
ajeer-213	70	16	.	.	PUNCT
ajeer-213	71	1	the	the	DET
ajeer-213	71	2	differences	difference	NOUN
ajeer-213	71	3	were	be	AUX
ajeer-213	71	4	the	the	DET
ajeer-213	71	5	elimination	elimination	NOUN
ajeer-213	71	6	and	and	CCONJ
ajeer-213	71	7	substitution	substitution	NOUN
ajeer-213	71	8	of	of	ADP
ajeer-213	71	9	lower	low	ADJ
ajeer-213	71	10	and	and	CCONJ
ajeer-213	71	11	higher	high	ADJ
ajeer-213	71	12	figure	figure	NOUN
ajeer-213	71	13	respectively	respectively	ADV
ajeer-213	71	14	.	.	PUNCT
ajeer-213	72	1	apart	apart	ADV
ajeer-213	72	2	from	from	ADP
ajeer-213	72	3	the	the	DET
ajeer-213	72	4	reliefs	relief	NOUN
ajeer-213	72	5	discussed	discuss	VERB
ajeer-213	72	6	,	,	PUNCT
ajeer-213	72	7	a	a	DET
ajeer-213	72	8	further	further	ADJ
ajeer-213	72	9	deduction	deduction	NOUN
ajeer-213	72	10	may	may	AUX
ajeer-213	72	11	be	be	AUX
ajeer-213	72	12	allowed	allow	VERB
ajeer-213	72	13	against	against	ADP
ajeer-213	72	14	the	the	DET
ajeer-213	72	15	assessable	assessable	ADJ
ajeer-213	72	16	income	income	NOUN
ajeer-213	72	17	of	of	ADP
ajeer-213	72	18	an	an	DET
ajeer-213	72	19	individual	individual	NOUN
ajeer-213	72	20	in	in	ADP
ajeer-213	72	21	respect	respect	NOUN
ajeer-213	72	22	of	of	ADP
ajeer-213	72	23	the	the	DET
ajeer-213	72	24	following	follow	VERB
ajeer-213	72	25	contributions	contribution	NOUN
ajeer-213	72	26	/	/	SYM
ajeer-213	72	27	donations	donation	NOUN
ajeer-213	72	28	made	make	VERB
ajeer-213	72	29	by	by	ADP
ajeer-213	72	30	him	he	PRON
ajeer-213	72	31	/	/	SYM
ajeer-213	72	32	her	she	PRON
ajeer-213	72	33	:	:	PUNCT
ajeer-213	72	34			X
ajeer-213	72	35	contribution	contribution	NOUN
ajeer-213	72	36	made	make	VERB
ajeer-213	72	37	to	to	ADP
ajeer-213	72	38	a	a	DET
ajeer-213	72	39	charitable	charitable	ADJ
ajeer-213	72	40	institution	institution	NOUN
ajeer-213	72	41	or	or	CCONJ
ajeer-213	72	42	fund	fund	NOUN
ajeer-213	72	43	approved	approve	VERB
ajeer-213	72	44	by	by	ADP
ajeer-213	72	45	the	the	DET
ajeer-213	72	46	government	government	NOUN
ajeer-213	72	47	,	,	PUNCT
ajeer-213	72	48	example	example	NOUN
ajeer-213	72	49	donations	donation	NOUN
ajeer-213	72	50	to	to	ADP
ajeer-213	72	51	the	the	DET
ajeer-213	72	52	ghana	ghana	PROPN
ajeer-213	72	53	national	national	PROPN
ajeer-213	72	54	trust	trust	PROPN
ajeer-213	72	55	fund	fund	NOUN
ajeer-213	72	56	and	and	CCONJ
ajeer-213	72	57	save	save	VERB
ajeer-213	72	58	our	our	PRON
ajeer-213	72	59	souls	soul	NOUN
ajeer-213	72	60			PART
ajeer-213	73	1	any	any	DET
ajeer-213	73	2	donation	donation	NOUN
ajeer-213	73	3	made	make	VERB
ajeer-213	73	4	towards	towards	ADP
ajeer-213	73	5	the	the	DET
ajeer-213	73	6	cost	cost	NOUN
ajeer-213	73	7	of	of	ADP
ajeer-213	73	8	construction	construction	NOUN
ajeer-213	73	9	of	of	ADP
ajeer-213	73	10	schools	school	NOUN
ajeer-213	73	11	and	and	CCONJ
ajeer-213	73	12	clinic	clinic	NOUN
ajeer-213	73	13	by	by	ADP
ajeer-213	73	14	ghana	ghana	PROPN
ajeer-213	73	15	muslim	muslim	PROPN
ajeer-213	73	16	representative	representative	PROPN
ajeer-213	73	17	council	council	PROPN
ajeer-213	73	18	subject	subject	NOUN
ajeer-213	73	19	to	to	ADP
ajeer-213	73	20	such	such	ADJ
ajeer-213	73	21	conditions	condition	NOUN
ajeer-213	73	22	as	as	SCONJ
ajeer-213	73	23	the	the	DET
ajeer-213	73	24	minister	minister	NOUN
ajeer-213	73	25	responsible	responsible	ADJ
ajeer-213	73	26	for	for	ADP
ajeer-213	73	27	finance	finance	NOUN
ajeer-213	73	28	may	may	AUX
ajeer-213	73	29	determine	determine	VERB
ajeer-213	73	30			NOUN
ajeer-213	73	31	donations	donation	NOUN
ajeer-213	73	32	to	to	ADP
ajeer-213	73	33	refugee	refugee	NOUN
ajeer-213	73	34	fund	fund	PROPN
ajeer-213	73	35			PROPN
ajeer-213	73	36	donation	donation	NOUN
ajeer-213	73	37	towards	towards	ADP
ajeer-213	73	38	sports	sport	NOUN
ajeer-213	73	39	development	development	NOUN
ajeer-213	73	40	or	or	CCONJ
ajeer-213	73	41	sports	sport	NOUN
ajeer-213	73	42	promotion	promotion	NOUN
ajeer-213	73	43	as	as	SCONJ
ajeer-213	73	44	approved	approve	VERB
ajeer-213	73	45	by	by	ADP
ajeer-213	73	46	the	the	DET
ajeer-213	73	47	minister	minister	NOUN
ajeer-213	73	48	responsible	responsible	ADJ
ajeer-213	73	49	for	for	ADP
ajeer-213	73	50	sports	sport	NOUN
ajeer-213	73	51	.	.	PROPN
ajeer-213	74	1	1.2	1.2	NUM
ajeer-213	74	2	.	.	PUNCT
ajeer-213	74	3	statement	statement	NOUN
ajeer-213	74	4	of	of	ADP
ajeer-213	74	5	the	the	DET
ajeer-213	74	6	problem	problem	NOUN
ajeer-213	74	7	lately	lately	ADV
ajeer-213	74	8	,	,	PUNCT
ajeer-213	74	9	there	there	PRON
ajeer-213	74	10	are	be	VERB
ajeer-213	74	11	lots	lot	NOUN
ajeer-213	74	12	of	of	ADP
ajeer-213	74	13	labour	labour	ADJ
ajeer-213	74	14	agitations	agitation	NOUN
ajeer-213	74	15	for	for	ADP
ajeer-213	74	16	increment	increment	NOUN
ajeer-213	74	17	in	in	ADP
ajeer-213	74	18	salaries	salary	NOUN
ajeer-213	74	19	and	and	CCONJ
ajeer-213	74	20	wages	wage	NOUN
ajeer-213	74	21	,	,	PUNCT
ajeer-213	74	22	unemployment	unemployment	NOUN
ajeer-213	74	23	issues	issue	NOUN
ajeer-213	74	24	,	,	PUNCT
ajeer-213	74	25	high	high	ADJ
ajeer-213	74	26	rate	rate	NOUN
ajeer-213	74	27	of	of	ADP
ajeer-213	74	28	inflation	inflation	NOUN
ajeer-213	74	29	,	,	PUNCT
ajeer-213	74	30	high	high	ADJ
ajeer-213	74	31	cost	cost	NOUN
ajeer-213	74	32	of	of	ADP
ajeer-213	74	33	living	living	NOUN
ajeer-213	74	34	and	and	CCONJ
ajeer-213	74	35	judgment	judgment	NOUN
ajeer-213	74	36	debts	debt	NOUN
ajeer-213	74	37	among	among	ADP
ajeer-213	74	38	others	other	NOUN
ajeer-213	74	39	coupled	couple	VERB
ajeer-213	74	40	with	with	ADP
ajeer-213	74	41	the	the	DET
ajeer-213	74	42	government	government	NOUN
ajeer-213	74	43	’s	’s	PART
ajeer-213	74	44	position	position	NOUN
ajeer-213	74	45	of	of	ADP
ajeer-213	74	46	lack	lack	NOUN
ajeer-213	74	47	of	of	ADP
ajeer-213	74	48	funds	fund	NOUN
ajeer-213	74	49	to	to	PART
ajeer-213	74	50	meet	meet	VERB
ajeer-213	74	51	these	these	DET
ajeer-213	74	52	demands	demand	NOUN
ajeer-213	74	53	.	.	PUNCT
ajeer-213	75	1	the	the	DET
ajeer-213	75	2	researchers	researcher	NOUN
ajeer-213	75	3	have	have	AUX
ajeer-213	75	4	realized	realize	VERB
ajeer-213	75	5	that	that	SCONJ
ajeer-213	75	6	the	the	DET
ajeer-213	75	7	major	major	ADJ
ajeer-213	75	8	source	source	NOUN
ajeer-213	75	9	of	of	ADP
ajeer-213	75	10	revenue	revenue	NOUN
ajeer-213	75	11	to	to	ADP
ajeer-213	75	12	the	the	DET
ajeer-213	75	13	government	government	NOUN
ajeer-213	75	14	to	to	PART
ajeer-213	75	15	solve	solve	VERB
ajeer-213	75	16	these	these	DET
ajeer-213	75	17	hitches	hitch	NOUN
ajeer-213	75	18	is	be	AUX
ajeer-213	75	19	through	through	ADP
ajeer-213	75	20	the	the	DET
ajeer-213	75	21	payment	payment	NOUN
ajeer-213	75	22	of	of	ADP
ajeer-213	75	23	tax	tax	NOUN
ajeer-213	75	24	.	.	PUNCT
ajeer-213	76	1	the	the	DET
ajeer-213	76	2	ghana	ghana	PROPN
ajeer-213	76	3	revenue	revenue	PROPN
ajeer-213	76	4	authority	authority	NOUN
ajeer-213	76	5	,	,	PUNCT
ajeer-213	76	6	an	an	DET
ajeer-213	76	7	institution	institution	NOUN
ajeer-213	76	8	tasked	task	VERB
ajeer-213	76	9	to	to	PART
ajeer-213	76	10	collect	collect	VERB
ajeer-213	76	11	taxes	taxis	NOUN
ajeer-213	76	12	on	on	ADP
ajeer-213	76	13	behalf	behalf	NOUN
ajeer-213	76	14	of	of	ADP
ajeer-213	76	15	the	the	DET
ajeer-213	76	16	government	government	NOUN
ajeer-213	76	17	,	,	PUNCT
ajeer-213	76	18	on	on	ADP
ajeer-213	76	19	the	the	DET
ajeer-213	76	20	other	other	ADJ
ajeer-213	76	21	hand	hand	NOUN
ajeer-213	76	22	,	,	PUNCT
ajeer-213	76	23	complains	complain	VERB
ajeer-213	76	24	of	of	ADP
ajeer-213	76	25	tax	tax	NOUN
ajeer-213	76	26	evasion	evasion	NOUN
ajeer-213	76	27	and	and	CCONJ
ajeer-213	76	28	avoidance	avoidance	NOUN
ajeer-213	76	29	by	by	ADP
ajeer-213	76	30	eligible	eligible	ADJ
ajeer-213	76	31	payers	payer	NOUN
ajeer-213	76	32	.	.	PUNCT
ajeer-213	77	1	since	since	SCONJ
ajeer-213	77	2	there	there	PRON
ajeer-213	77	3	is	be	VERB
ajeer-213	77	4	an	an	DET
ajeer-213	77	5	exception	exception	NOUN
ajeer-213	77	6	to	to	ADP
ajeer-213	77	7	every	every	DET
ajeer-213	77	8	rule	rule	NOUN
ajeer-213	77	9	,	,	PUNCT
ajeer-213	77	10	the	the	DET
ajeer-213	77	11	researchers	researcher	NOUN
ajeer-213	77	12	have	have	AUX
ajeer-213	77	13	found	find	VERB
ajeer-213	77	14	out	out	ADP
ajeer-213	77	15	that	that	SCONJ
ajeer-213	77	16	the	the	DET
ajeer-213	77	17	exception	exception	NOUN
ajeer-213	77	18	in	in	ADP
ajeer-213	77	19	the	the	DET
ajeer-213	77	20	payment	payment	NOUN
ajeer-213	77	21	of	of	ADP
ajeer-213	77	22	tax	tax	NOUN
ajeer-213	77	23	is	be	AUX
ajeer-213	77	24	the	the	DET
ajeer-213	77	25	availability	availability	NOUN
ajeer-213	77	26	of	of	ADP
ajeer-213	77	27	personal	personal	ADJ
ajeer-213	77	28	tax	tax	NOUN
ajeer-213	77	29	reliefs	relief	NOUN
ajeer-213	77	30	.	.	PUNCT
ajeer-213	78	1	these	these	DET
ajeer-213	78	2	reliefs	relief	NOUN
ajeer-213	78	3	are	be	AUX
ajeer-213	78	4	actually	actually	ADV
ajeer-213	78	5	meant	mean	VERB
ajeer-213	78	6	to	to	PART
ajeer-213	78	7	induce	induce	VERB
ajeer-213	78	8	the	the	DET
ajeer-213	78	9	payment	payment	NOUN
ajeer-213	78	10	of	of	ADP
ajeer-213	78	11	tax	tax	NOUN
ajeer-213	78	12	.	.	PUNCT
ajeer-213	79	1	the	the	DET
ajeer-213	79	2	above	above	ADJ
ajeer-213	79	3	problems	problem	NOUN
ajeer-213	79	4	give	give	VERB
ajeer-213	79	5	rise	rise	NOUN
ajeer-213	79	6	to	to	ADP
ajeer-213	79	7	the	the	DET
ajeer-213	79	8	following	following	ADJ
ajeer-213	79	9	questions	question	NOUN
ajeer-213	79	10	:	:	PUNCT
ajeer-213	79	11			X
ajeer-213	79	12	why	why	SCONJ
ajeer-213	79	13	even	even	ADV
ajeer-213	79	14	in	in	ADP
ajeer-213	79	15	the	the	DET
ajeer-213	79	16	wake	wake	NOUN
ajeer-213	79	17	of	of	ADP
ajeer-213	79	18	the	the	DET
ajeer-213	79	19	personal	personal	ADJ
ajeer-213	79	20	tax	tax	NOUN
ajeer-213	79	21	reliefs	relief	NOUN
ajeer-213	79	22	,	,	PUNCT
ajeer-213	79	23	people	people	NOUN
ajeer-213	79	24	evade	evade	VERB
ajeer-213	79	25	tax	tax	NOUN
ajeer-213	79	26	?	?	PUNCT
ajeer-213	80	1			VERB
ajeer-213	81	1	how	how	SCONJ
ajeer-213	81	2	are	be	AUX
ajeer-213	81	3	the	the	DET
ajeer-213	81	4	personal	personal	ADJ
ajeer-213	81	5	tax	tax	NOUN
ajeer-213	81	6	reliefs	relief	NOUN
ajeer-213	81	7	administered	administer	VERB
ajeer-213	81	8	?	?	PUNCT
ajeer-213	82	1	asian	asian	ADJ
ajeer-213	82	2	journal	journal	NOUN
ajeer-213	82	3	of	of	ADP
ajeer-213	82	4	economics	economic	NOUN
ajeer-213	82	5	and	and	CCONJ
ajeer-213	82	6	empirical	empirical	ADJ
ajeer-213	82	7	research	research	NOUN
ajeer-213	82	8	,	,	PUNCT
ajeer-213	82	9	2016	2016	NUM
ajeer-213	82	10	,	,	PUNCT
ajeer-213	82	11	3(1	3(1	NUM
ajeer-213	82	12	):	):	PUNCT
ajeer-213	82	13	59	59	NUM
ajeer-213	82	14	-	-	SYM
ajeer-213	82	15	70	70	NUM
ajeer-213	82	16	61	61	NUM
ajeer-213	82	17	1.3	1.3	NUM
ajeer-213	82	18	.	.	PUNCT
ajeer-213	83	1	objectives	objective	NOUN
ajeer-213	83	2	of	of	ADP
ajeer-213	83	3	the	the	DET
ajeer-213	83	4	study	study	NOUN
ajeer-213	83	5	the	the	DET
ajeer-213	83	6	main	main	ADJ
ajeer-213	83	7	objectives	objective	NOUN
ajeer-213	83	8	of	of	ADP
ajeer-213	83	9	this	this	DET
ajeer-213	83	10	study	study	NOUN
ajeer-213	83	11	were	be	AUX
ajeer-213	83	12	to	to	PART
ajeer-213	83	13	ascertain	ascertain	VERB
ajeer-213	83	14	:	:	PUNCT
ajeer-213	84	1	1	1	X
ajeer-213	84	2	.	.	PUNCT
ajeer-213	85	1	the	the	DET
ajeer-213	85	2	kinds	kind	NOUN
ajeer-213	85	3	of	of	ADP
ajeer-213	85	4	reliefs	relief	NOUN
ajeer-213	85	5	made	make	VERB
ajeer-213	85	6	available	available	ADJ
ajeer-213	85	7	to	to	ADP
ajeer-213	85	8	personal	personal	ADJ
ajeer-213	85	9	tax	tax	NOUN
ajeer-213	85	10	payers	payer	NOUN
ajeer-213	85	11	2	2	NUM
ajeer-213	85	12	.	.	PUNCT
ajeer-213	86	1	the	the	DET
ajeer-213	86	2	awareness	awareness	NOUN
ajeer-213	86	3	of	of	ADP
ajeer-213	86	4	tax	tax	NOUN
ajeer-213	86	5	payers	payer	NOUN
ajeer-213	86	6	about	about	ADP
ajeer-213	86	7	personal	personal	ADJ
ajeer-213	86	8	tax	tax	NOUN
ajeer-213	86	9	reliefs	relief	NOUN
ajeer-213	86	10	3	3	NUM
ajeer-213	86	11	.	.	PUNCT
ajeer-213	87	1	the	the	DET
ajeer-213	87	2	practical	practical	ADJ
ajeer-213	87	3	ways	way	NOUN
ajeer-213	87	4	of	of	ADP
ajeer-213	87	5	enjoying	enjoy	VERB
ajeer-213	87	6	tax	tax	NOUN
ajeer-213	87	7	reliefs	relief	NOUN
ajeer-213	87	8	1.4	1.4	NUM
ajeer-213	87	9	.	.	PUNCT
ajeer-213	88	1	research	research	NOUN
ajeer-213	88	2	questions	question	NOUN
ajeer-213	88	3	the	the	DET
ajeer-213	88	4	aim	aim	NOUN
ajeer-213	88	5	of	of	ADP
ajeer-213	88	6	this	this	DET
ajeer-213	88	7	research	research	NOUN
ajeer-213	88	8	is	be	AUX
ajeer-213	88	9	to	to	PART
ajeer-213	88	10	find	find	VERB
ajeer-213	88	11	solutions	solution	NOUN
ajeer-213	88	12	to	to	ADP
ajeer-213	88	13	the	the	DET
ajeer-213	88	14	following	follow	VERB
ajeer-213	88	15	questions	question	NOUN
ajeer-213	88	16	.	.	PUNCT
ajeer-213	89	1			VERB
ajeer-213	90	1	what	what	PRON
ajeer-213	90	2	personal	personal	ADJ
ajeer-213	90	3	tax	tax	NOUN
ajeer-213	90	4	reliefs	relief	NOUN
ajeer-213	90	5	are	be	AUX
ajeer-213	90	6	available	available	ADJ
ajeer-213	90	7	in	in	ADP
ajeer-213	90	8	ghana	ghana	PROPN
ajeer-213	90	9	?	?	PUNCT
ajeer-213	91	1			X
ajeer-213	92	1	do	do	AUX
ajeer-213	92	2	taxpayers	taxpayer	NOUN
ajeer-213	92	3	claim	claim	VERB
ajeer-213	92	4	personal	personal	ADJ
ajeer-213	92	5	reliefs	relief	NOUN
ajeer-213	92	6	?	?	PUNCT
ajeer-213	93	1			VERB
ajeer-213	93	2	what	what	PRON
ajeer-213	93	3	are	be	AUX
ajeer-213	93	4	the	the	DET
ajeer-213	93	5	procedures	procedure	NOUN
ajeer-213	93	6	for	for	ADP
ajeer-213	93	7	enjoying	enjoy	VERB
ajeer-213	93	8	personal	personal	ADJ
ajeer-213	93	9	tax	tax	NOUN
ajeer-213	93	10	reliefs	relief	NOUN
ajeer-213	93	11	?	?	PUNCT
ajeer-213	94	1			NOUN
ajeer-213	94	2	are	be	AUX
ajeer-213	94	3	taxpayers	taxpayer	NOUN
ajeer-213	94	4	aware	aware	ADJ
ajeer-213	94	5	of	of	ADP
ajeer-213	94	6	personal	personal	ADJ
ajeer-213	94	7	tax	tax	NOUN
ajeer-213	94	8	reliefs	relief	NOUN
ajeer-213	94	9	?	?	PUNCT
ajeer-213	95	1			VERB
ajeer-213	96	1	how	how	SCONJ
ajeer-213	96	2	do	do	AUX
ajeer-213	96	3	the	the	DET
ajeer-213	96	4	personal	personal	ADJ
ajeer-213	96	5	tax	tax	NOUN
ajeer-213	96	6	reliefs	relief	NOUN
ajeer-213	96	7	lessen	lessen	VERB
ajeer-213	96	8	the	the	DET
ajeer-213	96	9	financial	financial	ADJ
ajeer-213	96	10	burden	burden	NOUN
ajeer-213	96	11	on	on	ADP
ajeer-213	96	12	the	the	DET
ajeer-213	96	13	tax	tax	NOUN
ajeer-213	96	14	payer	payer	NOUN
ajeer-213	96	15	?	?	PUNCT
ajeer-213	97	1			VERB
ajeer-213	98	1	how	how	SCONJ
ajeer-213	98	2	are	be	AUX
ajeer-213	98	3	the	the	DET
ajeer-213	98	4	taxpayers	taxpayer	NOUN
ajeer-213	98	5	sensitized	sensitize	VERB
ajeer-213	98	6	and	and	CCONJ
ajeer-213	98	7	motivated	motivated	ADJ
ajeer-213	98	8	to	to	PART
ajeer-213	98	9	pay	pay	VERB
ajeer-213	98	10	the	the	DET
ajeer-213	98	11	tax	tax	NOUN
ajeer-213	98	12	?	?	PUNCT
ajeer-213	99	1	1.5	1.5	NUM
ajeer-213	99	2	.	.	PUNCT
ajeer-213	99	3	significance	significance	NOUN
ajeer-213	99	4	of	of	ADP
ajeer-213	99	5	the	the	DET
ajeer-213	99	6	study	study	NOUN
ajeer-213	99	7	the	the	DET
ajeer-213	99	8	study	study	NOUN
ajeer-213	99	9	sought	seek	VERB
ajeer-213	99	10	to	to	PART
ajeer-213	99	11	assess	assess	VERB
ajeer-213	99	12	the	the	DET
ajeer-213	99	13	implication	implication	NOUN
ajeer-213	99	14	and	and	CCONJ
ajeer-213	99	15	effectiveness	effectiveness	NOUN
ajeer-213	99	16	of	of	ADP
ajeer-213	99	17	personal	personal	ADJ
ajeer-213	99	18	tax	tax	NOUN
ajeer-213	99	19	reliefs	relief	NOUN
ajeer-213	99	20	in	in	ADP
ajeer-213	99	21	ghana	ghana	PROPN
ajeer-213	99	22	and	and	CCONJ
ajeer-213	99	23	specifically	specifically	ADV
ajeer-213	99	24	to	to	ADP
ajeer-213	99	25	:	:	PUNCT
ajeer-213	99	26			X
ajeer-213	99	27	serve	serve	VERB
ajeer-213	99	28	as	as	ADP
ajeer-213	99	29	a	a	DET
ajeer-213	99	30	guide	guide	NOUN
ajeer-213	99	31	for	for	ADP
ajeer-213	99	32	the	the	DET
ajeer-213	99	33	management	management	NOUN
ajeer-213	99	34	of	of	ADP
ajeer-213	99	35	gra(dtd	gra(dtd	NOUN
ajeer-213	99	36	)	)	PUNCT
ajeer-213	99	37	in	in	ADP
ajeer-213	99	38	the	the	DET
ajeer-213	99	39	implementation	implementation	NOUN
ajeer-213	99	40	and	and	CCONJ
ajeer-213	99	41	effective	effective	ADJ
ajeer-213	99	42	administration	administration	NOUN
ajeer-213	99	43	of	of	ADP
ajeer-213	99	44	personal	personal	ADJ
ajeer-213	99	45	tax	tax	NOUN
ajeer-213	99	46	reliefs	relief	NOUN
ajeer-213	99	47			PART
ajeer-213	99	48	help	help	VERB
ajeer-213	99	49	taxpayers	taxpayer	NOUN
ajeer-213	99	50	to	to	PART
ajeer-213	99	51	have	have	VERB
ajeer-213	99	52	confidence	confidence	NOUN
ajeer-213	99	53	in	in	ADP
ajeer-213	99	54	the	the	DET
ajeer-213	99	55	tax	tax	NOUN
ajeer-213	99	56	laws	law	NOUN
ajeer-213	99	57	and	and	CCONJ
ajeer-213	99	58	tax	tax	NOUN
ajeer-213	99	59	officials	official	NOUN
ajeer-213	99	60			X
ajeer-213	99	61	assist	assist	VERB
ajeer-213	99	62	other	other	ADJ
ajeer-213	99	63	people	people	NOUN
ajeer-213	99	64	who	who	PRON
ajeer-213	99	65	may	may	AUX
ajeer-213	99	66	have	have	VERB
ajeer-213	99	67	interest	interest	NOUN
ajeer-213	99	68	in	in	ADP
ajeer-213	99	69	this	this	DET
ajeer-213	99	70	topic	topic	NOUN
ajeer-213	99	71	as	as	ADP
ajeer-213	99	72	a	a	DET
ajeer-213	99	73	source	source	NOUN
ajeer-213	99	74	of	of	ADP
ajeer-213	99	75	information	information	NOUN
ajeer-213	99	76			NOUN
ajeer-213	99	77	help	help	VERB
ajeer-213	99	78	get	get	VERB
ajeer-213	99	79	reasons	reason	NOUN
ajeer-213	99	80	for	for	ADP
ajeer-213	99	81	the	the	DET
ajeer-213	99	82	ineffectiveness	ineffectiveness	NOUN
ajeer-213	99	83	of	of	ADP
ajeer-213	99	84	personal	personal	ADJ
ajeer-213	99	85	tax	tax	NOUN
ajeer-213	99	86	reliefs	relief	NOUN
ajeer-213	99	87	and	and	CCONJ
ajeer-213	99	88	come	come	VERB
ajeer-213	99	89	out	out	ADP
ajeer-213	99	90	with	with	ADP
ajeer-213	99	91	recommendations	recommendation	NOUN
ajeer-213	99	92	to	to	PART
ajeer-213	99	93	address	address	VERB
ajeer-213	99	94	the	the	DET
ajeer-213	99	95	problems	problem	NOUN
ajeer-213	99	96	associated	associate	VERB
ajeer-213	99	97	with	with	ADP
ajeer-213	99	98	personal	personal	ADJ
ajeer-213	99	99	tax	tax	NOUN
ajeer-213	99	100	reliefs	relief	NOUN
ajeer-213	99	101	1.6	1.6	NUM
ajeer-213	99	102	.	.	PUNCT
ajeer-213	100	1	scope	scope	NOUN
ajeer-213	100	2	of	of	ADP
ajeer-213	100	3	the	the	DET
ajeer-213	100	4	study	study	NOUN
ajeer-213	100	5	the	the	DET
ajeer-213	100	6	study	study	NOUN
ajeer-213	100	7	was	be	AUX
ajeer-213	100	8	limited	limit	VERB
ajeer-213	100	9	to	to	ADP
ajeer-213	100	10	tax	tax	NOUN
ajeer-213	100	11	payers	payer	NOUN
ajeer-213	100	12	in	in	ADP
ajeer-213	100	13	both	both	CCONJ
ajeer-213	100	14	public	public	ADJ
ajeer-213	100	15	and	and	CCONJ
ajeer-213	100	16	private	private	ADJ
ajeer-213	100	17	sector	sector	NOUN
ajeer-213	100	18	organizations	organization	NOUN
ajeer-213	100	19	to	to	PART
ajeer-213	100	20	enable	enable	VERB
ajeer-213	100	21	the	the	DET
ajeer-213	100	22	researchers	researcher	NOUN
ajeer-213	100	23	assess	assess	VERB
ajeer-213	100	24	the	the	DET
ajeer-213	100	25	implication	implication	NOUN
ajeer-213	100	26	and	and	CCONJ
ajeer-213	100	27	usefulness	usefulness	NOUN
ajeer-213	100	28	of	of	ADP
ajeer-213	100	29	the	the	DET
ajeer-213	100	30	personal	personal	ADJ
ajeer-213	100	31	tax	tax	NOUN
ajeer-213	100	32	reliefs	relief	NOUN
ajeer-213	100	33	.	.	PUNCT
ajeer-213	101	1	1.7	1.7	NUM
ajeer-213	101	2	.	.	PUNCT
ajeer-213	102	1	limitation	limitation	NOUN
ajeer-213	102	2	of	of	ADP
ajeer-213	102	3	the	the	DET
ajeer-213	102	4	study	study	NOUN
ajeer-213	102	5	this	this	DET
ajeer-213	102	6	research	research	NOUN
ajeer-213	102	7	work	work	NOUN
ajeer-213	102	8	was	be	AUX
ajeer-213	102	9	limited	limit	VERB
ajeer-213	102	10	to	to	ADP
ajeer-213	102	11	ghana	ghana	PROPN
ajeer-213	102	12	revenue	revenue	NOUN
ajeer-213	102	13	authority	authority	NOUN
ajeer-213	102	14	(	(	PUNCT
ajeer-213	102	15	domestic	domestic	ADJ
ajeer-213	102	16	tax	tax	NOUN
ajeer-213	102	17	division	division	NOUN
ajeer-213	102	18	)	)	PUNCT
ajeer-213	102	19	ho	ho	PROPN
ajeer-213	102	20	,	,	PUNCT
ajeer-213	102	21	ghana	ghana	PROPN
ajeer-213	102	22	.	.	PUNCT
ajeer-213	103	1	the	the	DET
ajeer-213	103	2	sample	sample	NOUN
ajeer-213	103	3	chosen	choose	VERB
ajeer-213	103	4	for	for	ADP
ajeer-213	103	5	the	the	DET
ajeer-213	103	6	study	study	NOUN
ajeer-213	103	7	was	be	AUX
ajeer-213	103	8	small	small	ADJ
ajeer-213	103	9	in	in	ADP
ajeer-213	103	10	relation	relation	NOUN
ajeer-213	103	11	to	to	ADP
ajeer-213	103	12	the	the	DET
ajeer-213	103	13	entire	entire	ADJ
ajeer-213	103	14	population	population	NOUN
ajeer-213	103	15	of	of	ADP
ajeer-213	103	16	the	the	DET
ajeer-213	103	17	taxpaying	taxpaying	ADJ
ajeer-213	103	18	public	public	NOUN
ajeer-213	103	19	in	in	ADP
ajeer-213	103	20	ghana	ghana	PROPN
ajeer-213	103	21	.	.	PUNCT
ajeer-213	104	1	thus	thus	ADV
ajeer-213	104	2	some	some	PRON
ajeer-213	104	3	of	of	ADP
ajeer-213	104	4	the	the	DET
ajeer-213	104	5	results	result	NOUN
ajeer-213	104	6	obtained	obtain	VERB
ajeer-213	104	7	should	should	AUX
ajeer-213	104	8	not	not	PART
ajeer-213	104	9	be	be	AUX
ajeer-213	104	10	used	use	VERB
ajeer-213	104	11	as	as	ADP
ajeer-213	104	12	representative	representative	NOUN
ajeer-213	104	13	of	of	ADP
ajeer-213	104	14	the	the	DET
ajeer-213	104	15	entire	entire	ADJ
ajeer-213	104	16	taxpaying	taxpaying	ADJ
ajeer-213	104	17	population	population	NOUN
ajeer-213	104	18	.	.	PUNCT
ajeer-213	105	1	such	such	DET
ajeer-213	105	2	a	a	DET
ajeer-213	105	3	generalization	generalization	NOUN
ajeer-213	105	4	could	could	AUX
ajeer-213	105	5	be	be	AUX
ajeer-213	105	6	misleading	misleading	ADJ
ajeer-213	105	7	as	as	SCONJ
ajeer-213	105	8	it	it	PRON
ajeer-213	105	9	may	may	AUX
ajeer-213	105	10	not	not	PART
ajeer-213	105	11	represent	represent	VERB
ajeer-213	105	12	the	the	DET
ajeer-213	105	13	facts	fact	NOUN
ajeer-213	105	14	as	as	SCONJ
ajeer-213	105	15	they	they	PRON
ajeer-213	105	16	pertain	pertain	VERB
ajeer-213	105	17	to	to	ADP
ajeer-213	105	18	the	the	DET
ajeer-213	105	19	entire	entire	ADJ
ajeer-213	105	20	country	country	NOUN
ajeer-213	105	21	and	and	CCONJ
ajeer-213	105	22	hence	hence	ADV
ajeer-213	105	23	affect	affect	VERB
ajeer-213	105	24	the	the	DET
ajeer-213	105	25	reliability	reliability	NOUN
ajeer-213	105	26	of	of	ADP
ajeer-213	105	27	the	the	DET
ajeer-213	105	28	study	study	NOUN
ajeer-213	105	29	.	.	PUNCT
ajeer-213	106	1	2	2	X
ajeer-213	106	2	.	.	X
ajeer-213	106	3	literature	literature	NOUN
ajeer-213	106	4	review	review	VERB
ajeer-213	106	5	2.1	2.1	NUM
ajeer-213	106	6	.	.	PUNCT
ajeer-213	107	1	administration	administration	NOUN
ajeer-213	107	2	of	of	ADP
ajeer-213	107	3	personal	personal	ADJ
ajeer-213	107	4	tax	tax	NOUN
ajeer-213	107	5	reliefs	relief	NOUN
ajeer-213	107	6	in	in	ADP
ajeer-213	107	7	ghana	ghana	PROPN
ajeer-213	107	8	whilst	whilst	SCONJ
ajeer-213	107	9	the	the	DET
ajeer-213	107	10	responsibility	responsibility	NOUN
ajeer-213	107	11	for	for	ADP
ajeer-213	107	12	making	make	VERB
ajeer-213	107	13	correct	correct	ADJ
ajeer-213	107	14	returns	return	NOUN
ajeer-213	107	15	for	for	ADP
ajeer-213	107	16	the	the	DET
ajeer-213	107	17	purpose	purpose	NOUN
ajeer-213	107	18	of	of	ADP
ajeer-213	107	19	assessment	assessment	NOUN
ajeer-213	107	20	and	and	CCONJ
ajeer-213	107	21	claiming	claim	VERB
ajeer-213	107	22	of	of	ADP
ajeer-213	107	23	any	any	DET
ajeer-213	107	24	reliefs	relief	NOUN
ajeer-213	107	25	to	to	PART
ajeer-213	107	26	which	which	PRON
ajeer-213	107	27	one	one	NOUN
ajeer-213	107	28	may	may	AUX
ajeer-213	107	29	be	be	AUX
ajeer-213	107	30	entitled	entitle	VERB
ajeer-213	107	31	rest	rest	NOUN
ajeer-213	107	32	in	in	ADP
ajeer-213	107	33	the	the	DET
ajeer-213	107	34	hands	hand	NOUN
ajeer-213	107	35	of	of	ADP
ajeer-213	107	36	the	the	DET
ajeer-213	107	37	taxpayer	taxpayer	NOUN
ajeer-213	107	38	,	,	PUNCT
ajeer-213	107	39	the	the	DET
ajeer-213	107	40	general	general	ADJ
ajeer-213	107	41	attitude	attitude	NOUN
ajeer-213	107	42	of	of	ADP
ajeer-213	107	43	the	the	DET
ajeer-213	107	44	gra	gra	PROPN
ajeer-213	107	45	staff	staff	NOUN
ajeer-213	107	46	should	should	AUX
ajeer-213	107	47	be	be	AUX
ajeer-213	107	48	one	one	NUM
ajeer-213	107	49	of	of	ADP
ajeer-213	107	50	readiness	readiness	NOUN
ajeer-213	107	51	to	to	PART
ajeer-213	107	52	assist	assist	VERB
ajeer-213	107	53	the	the	DET
ajeer-213	107	54	taxpayer	taxpayer	NOUN
ajeer-213	107	55	in	in	ADP
ajeer-213	107	56	every	every	DET
ajeer-213	107	57	reasonable	reasonable	ADJ
ajeer-213	107	58	way	way	NOUN
ajeer-213	107	59	.	.	PUNCT
ajeer-213	108	1	accordingly	accordingly	ADV
ajeer-213	108	2	,	,	PUNCT
ajeer-213	108	3	the	the	DET
ajeer-213	108	4	commissioner	commissioner	NOUN
ajeer-213	108	5	for	for	ADP
ajeer-213	108	6	gra	gra	PROPN
ajeer-213	108	7	desires	desire	NOUN
ajeer-213	108	8	that	that	PRON
ajeer-213	108	9	all	all	DET
ajeer-213	108	10	officers	officer	NOUN
ajeer-213	108	11	should	should	AUX
ajeer-213	108	12	at	at	ADP
ajeer-213	108	13	all	all	DET
ajeer-213	108	14	times	time	NOUN
ajeer-213	108	15	,	,	PUNCT
ajeer-213	108	16	as	as	ADV
ajeer-213	108	17	far	far	ADV
ajeer-213	108	18	as	as	ADP
ajeer-213	108	19	practicable	practicable	ADJ
ajeer-213	108	20	,	,	PUNCT
ajeer-213	108	21	undertake	undertake	VERB
ajeer-213	108	22	the	the	DET
ajeer-213	108	23	following	following	NOUN
ajeer-213	108	24	:	:	PUNCT
ajeer-213	108	25			NOUN
ajeer-213	108	26	draw	draw	VERB
ajeer-213	108	27	the	the	DET
ajeer-213	108	28	attention	attention	NOUN
ajeer-213	108	29	of	of	ADP
ajeer-213	108	30	taxpayers	taxpayer	NOUN
ajeer-213	108	31	to	to	ADP
ajeer-213	108	32	any	any	DET
ajeer-213	108	33	deductions	deduction	NOUN
ajeer-213	108	34	or	or	CCONJ
ajeer-213	108	35	reliefs	relief	NOUN
ajeer-213	108	36	to	to	PART
ajeer-213	108	37	which	which	PRON
ajeer-213	108	38	they	they	PRON
ajeer-213	108	39	appear	appear	VERB
ajeer-213	108	40	to	to	PART
ajeer-213	108	41	be	be	AUX
ajeer-213	108	42	clearly	clearly	ADV
ajeer-213	108	43	entitled	entitle	VERB
ajeer-213	108	44	to	to	ADP
ajeer-213	108	45	but	but	CCONJ
ajeer-213	108	46	which	which	PRON
ajeer-213	108	47	they	they	PRON
ajeer-213	108	48	may	may	AUX
ajeer-213	108	49	have	have	AUX
ajeer-213	108	50	forgotten	forget	VERB
ajeer-213	108	51	to	to	PART
ajeer-213	108	52	claim	claim	VERB
ajeer-213	108	53	and	and	CCONJ
ajeer-213	108	54	respond	respond	VERB
ajeer-213	108	55	fully	fully	ADV
ajeer-213	108	56	to	to	ADP
ajeer-213	108	57	all	all	DET
ajeer-213	108	58	requests	request	NOUN
ajeer-213	108	59	that	that	PRON
ajeer-213	108	60	may	may	AUX
ajeer-213	108	61	be	be	AUX
ajeer-213	108	62	made	make	VERB
ajeer-213	108	63	by	by	ADP
ajeer-213	108	64	taxpayers	taxpayer	NOUN
ajeer-213	108	65	for	for	ADP
ajeer-213	108	66	advice	advice	NOUN
ajeer-213	108	67	as	as	ADP
ajeer-213	108	68	to	to	ADP
ajeer-213	108	69	their	their	PRON
ajeer-213	108	70	right	right	NOUN
ajeer-213	108	71	and	and	CCONJ
ajeer-213	108	72	liabilities	liability	NOUN
ajeer-213	108	73	or	or	CCONJ
ajeer-213	108	74	for	for	ADP
ajeer-213	108	75	guidance	guidance	NOUN
ajeer-213	108	76	in	in	ADP
ajeer-213	108	77	making	make	VERB
ajeer-213	108	78	returns	return	NOUN
ajeer-213	108	79	,	,	PUNCT
ajeer-213	108	80	claims	claim	NOUN
ajeer-213	108	81	to	to	PART
ajeer-213	108	82	reliefs	relief	NOUN
ajeer-213	108	83	,	,	PUNCT
ajeer-213	108	84	objections	objection	NOUN
ajeer-213	108	85	etc	etc	X
ajeer-213	108	86	.	.	X
ajeer-213	108	87			NOUN
ajeer-213	109	1	there	there	PRON
ajeer-213	109	2	must	must	AUX
ajeer-213	109	3	be	be	AUX
ajeer-213	109	4	no	no	DET
ajeer-213	109	5	differentiations	differentiation	NOUN
ajeer-213	109	6	of	of	ADP
ajeer-213	109	7	treatment	treatment	NOUN
ajeer-213	109	8	between	between	ADP
ajeer-213	109	9	classes	class	NOUN
ajeer-213	109	10	of	of	ADP
ajeer-213	109	11	taxpayers	taxpayer	NOUN
ajeer-213	109	12	or	or	CCONJ
ajeer-213	109	13	between	between	ADP
ajeer-213	109	14	different	different	ADJ
ajeer-213	109	15	nationalities	nationality	NOUN
ajeer-213	109	16	.	.	PUNCT
ajeer-213	110	1	the	the	DET
ajeer-213	110	2	provision	provision	NOUN
ajeer-213	110	3	of	of	ADP
ajeer-213	110	4	the	the	DET
ajeer-213	110	5	decree	decree	NOUN
ajeer-213	110	6	(	(	PUNCT
ajeer-213	110	7	nlcd	nlcd	NOUN
ajeer-213	110	8	78	78	NUM
ajeer-213	110	9	)	)	PUNCT
ajeer-213	110	10	and	and	CCONJ
ajeer-213	110	11	(	(	PUNCT
ajeer-213	110	12	smcd5	smcd5	NOUN
ajeer-213	110	13	)	)	PUNCT
ajeer-213	110	14	must	must	AUX
ajeer-213	110	15	be	be	AUX
ajeer-213	110	16	applied	apply	VERB
ajeer-213	110	17	strictly	strictly	ADV
ajeer-213	110	18	in	in	ADP
ajeer-213	110	19	accordance	accordance	NOUN
ajeer-213	110	20	with	with	ADP
ajeer-213	110	21	the	the	DET
ajeer-213	110	22	wording	wording	NOUN
ajeer-213	110	23	of	of	ADP
ajeer-213	110	24	the	the	DET
ajeer-213	110	25	decree	decree	NOUN
ajeer-213	110	26	,	,	PUNCT
ajeer-213	110	27	and	and	CCONJ
ajeer-213	110	28	assessing	assess	VERB
ajeer-213	110	29	officers	officer	NOUN
ajeer-213	110	30	have	have	VERB
ajeer-213	110	31	no	no	DET
ajeer-213	110	32	discretion	discretion	NOUN
ajeer-213	110	33	to	to	PART
ajeer-213	110	34	deal	deal	VERB
ajeer-213	110	35	with	with	ADP
ajeer-213	110	36	any	any	DET
ajeer-213	110	37	case	case	NOUN
ajeer-213	110	38	because	because	SCONJ
ajeer-213	110	39	the	the	DET
ajeer-213	110	40	decree	decree	NOUN
ajeer-213	110	41	does	do	AUX
ajeer-213	110	42	not	not	PART
ajeer-213	110	43	contain	contain	VERB
ajeer-213	110	44	a	a	DET
ajeer-213	110	45	provision	provision	NOUN
ajeer-213	110	46	for	for	ADP
ajeer-213	110	47	a	a	DET
ajeer-213	110	48	relief	relief	NOUN
ajeer-213	110	49	which	which	PRON
ajeer-213	110	50	the	the	DET
ajeer-213	110	51	assessing	assess	VERB
ajeer-213	110	52	officer	officer	NOUN
ajeer-213	110	53	ought	ought	AUX
ajeer-213	110	54	to	to	PART
ajeer-213	110	55	apply	apply	VERB
ajeer-213	110	56	or	or	CCONJ
ajeer-213	110	57	to	to	PART
ajeer-213	110	58	restrict	restrict	VERB
ajeer-213	110	59	the	the	DET
ajeer-213	110	60	relief	relief	NOUN
ajeer-213	110	61	the	the	DET
ajeer-213	110	62	tax	tax	NOUN
ajeer-213	110	63	payer	payer	NOUN
ajeer-213	110	64	is	be	AUX
ajeer-213	110	65	entitled	entitle	VERB
ajeer-213	110	66	to	to	ADP
ajeer-213	110	67	in	in	ADP
ajeer-213	110	68	order	order	NOUN
ajeer-213	110	69	to	to	PART
ajeer-213	110	70	balance	balance	VERB
ajeer-213	110	71	some	some	DET
ajeer-213	110	72	other	other	ADJ
ajeer-213	110	73	matter	matter	NOUN
ajeer-213	110	74	which	which	PRON
ajeer-213	110	75	he	he	PRON
ajeer-213	110	76	/	/	SYM
ajeer-213	110	77	she	she	PRON
ajeer-213	110	78	feels	feel	VERB
ajeer-213	110	79	doubtful	doubtful	ADJ
ajeer-213	110	80	about	about	ADP
ajeer-213	110	81	.	.	PUNCT
ajeer-213	111	1	the	the	DET
ajeer-213	111	2	principles	principle	NOUN
ajeer-213	111	3	of	of	ADP
ajeer-213	111	4	tax	tax	NOUN
ajeer-213	111	5	administration	administration	NOUN
ajeer-213	111	6	must	must	AUX
ajeer-213	111	7	be	be	AUX
ajeer-213	111	8	fair	fair	ADJ
ajeer-213	111	9	to	to	ADP
ajeer-213	111	10	all	all	DET
ajeer-213	111	11	taxpayers	taxpayer	NOUN
ajeer-213	111	12	,	,	PUNCT
ajeer-213	111	13	with	with	ADP
ajeer-213	111	14	effectiveness	effectiveness	NOUN
ajeer-213	111	15	to	to	ADP
ajeer-213	111	16	those	those	PRON
ajeer-213	111	17	who	who	PRON
ajeer-213	111	18	need	need	VERB
ajeer-213	111	19	help	help	NOUN
ajeer-213	111	20	and	and	CCONJ
ajeer-213	111	21	fairness	fairness	VERB
ajeer-213	111	22	to	to	ADP
ajeer-213	111	23	those	those	PRON
ajeer-213	111	24	who	who	PRON
ajeer-213	111	25	attempt	attempt	VERB
ajeer-213	111	26	to	to	PART
ajeer-213	111	27	evade	evade	VERB
ajeer-213	111	28	tax	tax	NOUN
ajeer-213	111	29	(	(	PUNCT
ajeer-213	111	30	http//:www.gra.gov.gh	http//:www.gra.gov.gh	PROPN
ajeer-213	111	31	)	)	PUNCT
ajeer-213	111	32	.	.	PUNCT
ajeer-213	112	1	the	the	DET
ajeer-213	112	2	procedure	procedure	NOUN
ajeer-213	112	3	for	for	ADP
ajeer-213	112	4	applying	apply	VERB
ajeer-213	112	5	for	for	ADP
ajeer-213	112	6	tax	tax	NOUN
ajeer-213	112	7	reliefs	relief	NOUN
ajeer-213	112	8	begins	begin	VERB
ajeer-213	112	9	with	with	ADP
ajeer-213	112	10	the	the	DET
ajeer-213	112	11	filing	filing	NOUN
ajeer-213	112	12	of	of	ADP
ajeer-213	112	13	income	income	NOUN
ajeer-213	112	14	tax	tax	NOUN
ajeer-213	112	15	return	return	NOUN
ajeer-213	112	16	form	form	NOUN
ajeer-213	112	17	21(it	21(it	NUM
ajeer-213	112	18	form	form	NOUN
ajeer-213	112	19	21	21	NUM
ajeer-213	112	20	)	)	PUNCT
ajeer-213	112	21	by	by	ADP
ajeer-213	112	22	the	the	DET
ajeer-213	112	23	tax	tax	NOUN
ajeer-213	112	24	payer	payer	NOUN
ajeer-213	112	25	.	.	PUNCT
ajeer-213	113	1	this	this	DET
ajeer-213	113	2	form	form	NOUN
ajeer-213	113	3	after	after	ADP
ajeer-213	113	4	completion	completion	NOUN
ajeer-213	113	5	is	be	AUX
ajeer-213	113	6	submitted	submit	VERB
ajeer-213	113	7	to	to	ADP
ajeer-213	113	8	the	the	DET
ajeer-213	113	9	commissioner	commissioner	NOUN
ajeer-213	113	10	of	of	ADP
ajeer-213	113	11	gra	gra	PROPN
ajeer-213	113	12	.	.	PUNCT
ajeer-213	114	1	in	in	ADP
ajeer-213	114	2	addition	addition	NOUN
ajeer-213	114	3	,	,	PUNCT
ajeer-213	114	4	if	if	SCONJ
ajeer-213	114	5	the	the	DET
ajeer-213	114	6	taxpayer	taxpayer	NOUN
ajeer-213	114	7	is	be	AUX
ajeer-213	114	8	an	an	DET
ajeer-213	114	9	employee	employee	NOUN
ajeer-213	114	10	,	,	PUNCT
ajeer-213	114	11	the	the	DET
ajeer-213	114	12	accountant	accountant	NOUN
ajeer-213	114	13	at	at	ADP
ajeer-213	114	14	his	his	PRON
ajeer-213	114	15	/	/	SYM
ajeer-213	114	16	her	her	PRON
ajeer-213	114	17	workplaces	workplace	NOUN
ajeer-213	114	18	completes	complete	VERB
ajeer-213	114	19	and	and	CCONJ
ajeer-213	114	20	countersigns	countersign	VERB
ajeer-213	114	21	a	a	DET
ajeer-213	114	22	tax	tax	NOUN
ajeer-213	114	23	deduction	deduction	NOUN
ajeer-213	114	24	schedule	schedule	NOUN
ajeer-213	114	25	form	form	NOUN
ajeer-213	114	26	(	(	PUNCT
ajeer-213	114	27	it	it	PRON
ajeer-213	114	28	form	form	VERB
ajeer-213	114	29	21	21	NUM
ajeer-213	114	30	)	)	PUNCT
ajeer-213	114	31	supplementary	supplementary	ADJ
ajeer-213	114	32	on	on	ADP
ajeer-213	114	33	behalf	behalf	NOUN
ajeer-213	114	34	of	of	ADP
ajeer-213	114	35	the	the	DET
ajeer-213	114	36	taxpayer	taxpayer	NOUN
ajeer-213	114	37	.	.	PUNCT
ajeer-213	115	1	this	this	DET
ajeer-213	115	2	form	form	NOUN
ajeer-213	115	3	shows	show	VERB
ajeer-213	115	4	the	the	DET
ajeer-213	115	5	amount	amount	NOUN
ajeer-213	115	6	of	of	ADP
ajeer-213	115	7	taxes	taxis	NOUN
ajeer-213	115	8	suffered	suffer	VERB
ajeer-213	115	9	every	every	DET
ajeer-213	115	10	month	month	NOUN
ajeer-213	115	11	by	by	ADP
ajeer-213	115	12	the	the	DET
ajeer-213	115	13	taxpayer	taxpayer	NOUN
ajeer-213	115	14	.	.	PUNCT
ajeer-213	116	1	gra	gra	PROPN
ajeer-213	116	2	officials	official	NOUN
ajeer-213	116	3	go	go	VERB
ajeer-213	116	4	through	through	ADP
ajeer-213	116	5	all	all	DET
ajeer-213	116	6	these	these	DET
ajeer-213	116	7	forms	form	NOUN
ajeer-213	116	8	to	to	PART
ajeer-213	116	9	ensure	ensure	VERB
ajeer-213	116	10	the	the	DET
ajeer-213	116	11	correctness	correctness	NOUN
ajeer-213	116	12	of	of	ADP
ajeer-213	116	13	the	the	DET
ajeer-213	116	14	computations	computation	NOUN
ajeer-213	116	15	on	on	ADP
ajeer-213	116	16	the	the	PRON
ajeer-213	116	17	it	it	PRON
ajeer-213	116	18	form	form	VERB
ajeer-213	116	19	51	51	NUM
ajeer-213	116	20	supplementary	supplementary	ADJ
ajeer-213	116	21	and	and	CCONJ
ajeer-213	116	22	also	also	ADV
ajeer-213	116	23	ensure	ensure	VERB
ajeer-213	116	24	the	the	DET
ajeer-213	116	25	proper	proper	ADJ
ajeer-213	116	26	completion	completion	NOUN
ajeer-213	116	27	and	and	CCONJ
ajeer-213	116	28	accuracy	accuracy	NOUN
ajeer-213	116	29	of	of	ADP
ajeer-213	116	30	information	information	NOUN
ajeer-213	116	31	provided	provide	VERB
ajeer-213	116	32	on	on	ADP
ajeer-213	116	33	the	the	DET
ajeer-213	116	34	it	it	PRON
ajeer-213	116	35	form	form	NOUN
ajeer-213	116	36	21	21	NUM
ajeer-213	116	37	.	.	PUNCT
ajeer-213	117	1	the	the	DET
ajeer-213	117	2	procedure	procedure	NOUN
ajeer-213	117	3	also	also	ADV
ajeer-213	117	4	involves	involve	VERB
ajeer-213	117	5	the	the	DET
ajeer-213	117	6	inspection	inspection	NOUN
ajeer-213	117	7	of	of	ADP
ajeer-213	117	8	other	other	ADJ
ajeer-213	117	9	documents	document	NOUN
ajeer-213	117	10	deemed	deem	VERB
ajeer-213	117	11	necessary	necessary	ADJ
ajeer-213	117	12	.	.	PUNCT
ajeer-213	118	1	if	if	SCONJ
ajeer-213	118	2	a	a	DET
ajeer-213	118	3	taxpayer	taxpayer	NOUN
ajeer-213	118	4	after	after	ADP
ajeer-213	118	5	working	work	VERB
ajeer-213	118	6	for	for	ADP
ajeer-213	118	7	some	some	DET
ajeer-213	118	8	time	time	NOUN
ajeer-213	118	9	decided	decide	VERB
ajeer-213	118	10	to	to	PART
ajeer-213	118	11	apply	apply	VERB
ajeer-213	118	12	for	for	ADP
ajeer-213	118	13	tax	tax	NOUN
ajeer-213	118	14	relief	relief	NOUN
ajeer-213	118	15	in	in	ADP
ajeer-213	118	16	a	a	DET
ajeer-213	118	17	particular	particular	ADJ
ajeer-213	118	18	year	year	NOUN
ajeer-213	118	19	,	,	PUNCT
ajeer-213	118	20	he	he	PRON
ajeer-213	118	21	/	/	SYM
ajeer-213	118	22	she	she	PRON
ajeer-213	118	23	is	be	AUX
ajeer-213	118	24	required	require	VERB
ajeer-213	118	25	to	to	PART
ajeer-213	118	26	file	file	VERB
ajeer-213	118	27	tax	tax	NOUN
ajeer-213	118	28	returns	return	NOUN
ajeer-213	118	29	for	for	ADP
ajeer-213	118	30	the	the	DET
ajeer-213	118	31	six	six	NUM
ajeer-213	118	32	preceding	precede	VERB
ajeer-213	118	33	years	year	NOUN
ajeer-213	118	34	.	.	PUNCT
ajeer-213	119	1	this	this	PRON
ajeer-213	119	2	is	be	AUX
ajeer-213	119	3	to	to	PART
ajeer-213	119	4	ensure	ensure	VERB
ajeer-213	119	5	that	that	SCONJ
ajeer-213	119	6	,	,	PUNCT
ajeer-213	119	7	the	the	DET
ajeer-213	119	8	taxpayer	taxpayer	NOUN
ajeer-213	119	9	has	have	AUX
ajeer-213	119	10	consistently	consistently	ADV
ajeer-213	119	11	fulfilled	fulfil	VERB
ajeer-213	119	12	his	his	PRON
ajeer-213	119	13	/	/	SYM
ajeer-213	119	14	her	her	PRON
ajeer-213	119	15	tax	tax	NOUN
ajeer-213	119	16	obligations	obligation	NOUN
ajeer-213	119	17	and	and	CCONJ
ajeer-213	119	18	also	also	ADV
ajeer-213	119	19	to	to	PART
ajeer-213	119	20	ascertain	ascertain	VERB
ajeer-213	119	21	his	his	PRON
ajeer-213	119	22	/	/	SYM
ajeer-213	119	23	her	her	PRON
ajeer-213	119	24	source	source	NOUN
ajeer-213	119	25	of	of	ADP
ajeer-213	119	26	income	income	NOUN
ajeer-213	119	27	over	over	ADP
ajeer-213	119	28	the	the	DET
ajeer-213	119	29	year	year	NOUN
ajeer-213	119	30	.	.	PUNCT
ajeer-213	120	1	the	the	DET
ajeer-213	120	2	return	return	NOUN
ajeer-213	120	3	forms	form	NOUN
ajeer-213	120	4	thus	thus	ADV
ajeer-213	120	5	,	,	PUNCT
ajeer-213	120	6	income	income	NOUN
ajeer-213	120	7	tax	tax	NOUN
ajeer-213	120	8	(	(	PUNCT
ajeer-213	120	9	it	it	PRON
ajeer-213	120	10	21	21	NUM
ajeer-213	120	11	)	)	PUNCT
ajeer-213	120	12	and	and	CCONJ
ajeer-213	120	13	deduction	deduction	NOUN
ajeer-213	120	14	schedule	schedule	NOUN
ajeer-213	120	15	form	form	NOUN
ajeer-213	120	16	(	(	PUNCT
ajeer-213	120	17	it	it	PRON
ajeer-213	120	18	51	51	NUM
ajeer-213	120	19	)	)	PUNCT
ajeer-213	120	20	must	must	AUX
ajeer-213	120	21	be	be	AUX
ajeer-213	120	22	filed	file	VERB
ajeer-213	120	23	not	not	PART
ajeer-213	120	24	later	later	ADV
ajeer-213	120	25	than	than	ADP
ajeer-213	120	26	three	three	NUM
ajeer-213	120	27	months	month	NOUN
ajeer-213	120	28	after	after	ADP
ajeer-213	120	29	the	the	DET
ajeer-213	120	30	end	end	NOUN
ajeer-213	120	31	of	of	ADP
ajeer-213	120	32	the	the	DET
ajeer-213	120	33	assessment	assessment	NOUN
ajeer-213	120	34	year	year	NOUN
ajeer-213	120	35	(	(	PUNCT
ajeer-213	120	36	income	income	NOUN
ajeer-213	120	37	tax	tax	NOUN
ajeer-213	120	38	year	year	NOUN
ajeer-213	120	39	)	)	PUNCT
ajeer-213	120	40	.	.	PUNCT
ajeer-213	121	1	the	the	DET
ajeer-213	121	2	annual	annual	ADJ
ajeer-213	121	3	return	return	NOUN
ajeer-213	121	4	forms	form	NOUN
ajeer-213	121	5	having	having	AUX
ajeer-213	121	6	been	be	AUX
ajeer-213	121	7	completed	complete	VERB
ajeer-213	121	8	make	make	VERB
ajeer-213	121	9	it	it	PRON
ajeer-213	121	10	possible	possible	ADJ
ajeer-213	121	11	for	for	ADP
ajeer-213	121	12	the	the	DET
ajeer-213	121	13	calculation	calculation	NOUN
ajeer-213	121	14	of	of	ADP
ajeer-213	121	15	total	total	ADJ
ajeer-213	121	16	income	income	NOUN
ajeer-213	121	17	and	and	CCONJ
ajeer-213	121	18	to	to	PART
ajeer-213	121	19	ascertain	ascertain	VERB
ajeer-213	121	20	the	the	DET
ajeer-213	121	21	reliefs	relief	NOUN
ajeer-213	121	22	which	which	PRON
ajeer-213	121	23	may	may	AUX
ajeer-213	121	24	be	be	AUX
ajeer-213	121	25	claimed	claim	VERB
ajeer-213	121	26	by	by	ADP
ajeer-213	121	27	the	the	DET
ajeer-213	121	28	individual	individual	ADJ
ajeer-213	121	29	taxpayer	taxpayer	NOUN
ajeer-213	121	30	.	.	PUNCT
ajeer-213	122	1	the	the	DET
ajeer-213	122	2	declaration	declaration	NOUN
ajeer-213	122	3	in	in	ADP
ajeer-213	122	4	each	each	PRON
ajeer-213	122	5	of	of	ADP
ajeer-213	122	6	the	the	DET
ajeer-213	122	7	annual	annual	ADJ
ajeer-213	122	8	returns	return	NOUN
ajeer-213	122	9	form	form	NOUN
ajeer-213	122	10	must	must	AUX
ajeer-213	122	11	be	be	AUX
ajeer-213	122	12	duly	duly	ADV
ajeer-213	122	13	signed	sign	VERB
ajeer-213	122	14	and	and	CCONJ
ajeer-213	122	15	accompanied	accompany	VERB
ajeer-213	122	16	by	by	ADP
ajeer-213	122	17	accounts	account	NOUN
ajeer-213	122	18	indicating	indicate	VERB
ajeer-213	122	19	other	other	ADJ
ajeer-213	122	20	sources	source	NOUN
ajeer-213	122	21	of	of	ADP
ajeer-213	122	22	income	income	NOUN
ajeer-213	122	23	,	,	PUNCT
ajeer-213	122	24	except	except	SCONJ
ajeer-213	122	25	in	in	ADP
ajeer-213	122	26	the	the	DET
ajeer-213	122	27	case	case	NOUN
ajeer-213	122	28	of	of	ADP
ajeer-213	122	29	employees	employee	NOUN
ajeer-213	122	30	who	who	PRON
ajeer-213	122	31	have	have	VERB
ajeer-213	122	32	no	no	DET
ajeer-213	122	33	other	other	ADJ
ajeer-213	122	34	source	source	NOUN
ajeer-213	122	35	of	of	ADP
ajeer-213	122	36	income	income	NOUN
ajeer-213	122	37	and	and	CCONJ
ajeer-213	122	38	also	also	ADV
ajeer-213	122	39	the	the	DET
ajeer-213	122	40	illiterate	illiterate	ADJ
ajeer-213	122	41	who	who	PRON
ajeer-213	122	42	are	be	AUX
ajeer-213	122	43	to	to	PART
ajeer-213	122	44	make	make	VERB
ajeer-213	122	45	oral	oral	ADJ
ajeer-213	122	46	declaration	declaration	NOUN
ajeer-213	122	47	of	of	ADP
ajeer-213	122	48	their	their	PRON
ajeer-213	122	49	income	income	NOUN
ajeer-213	122	50	must	must	AUX
ajeer-213	122	51	swear	swear	VERB
ajeer-213	122	52	affidavit	affidavit	NOUN
ajeer-213	122	53	to	to	ADP
ajeer-213	122	54	that	that	DET
ajeer-213	122	55	effect	effect	NOUN
ajeer-213	122	56	.	.	PUNCT
ajeer-213	123	1	all	all	DET
ajeer-213	123	2	returns	return	NOUN
ajeer-213	123	3	received	receive	VERB
ajeer-213	123	4	must	must	AUX
ajeer-213	123	5	be	be	AUX
ajeer-213	123	6	acknowledge	acknowledge	ADV
ajeer-213	123	7	promptly	promptly	ADV
ajeer-213	123	8	and	and	CCONJ
ajeer-213	123	9	action	action	NOUN
ajeer-213	123	10	taken	take	VERB
ajeer-213	123	11	as	as	ADP
ajeer-213	123	12	to	to	ADP
ajeer-213	123	13	that	that	DET
ajeer-213	123	14	regard	regard	NOUN
ajeer-213	123	15	.	.	PUNCT
ajeer-213	124	1	under	under	ADP
ajeer-213	124	2	the	the	DET
ajeer-213	124	3	tax	tax	NOUN
ajeer-213	124	4	laws	law	NOUN
ajeer-213	124	5	,	,	PUNCT
ajeer-213	124	6	one	one	PRON
ajeer-213	124	7	can	can	AUX
ajeer-213	124	8	only	only	ADV
ajeer-213	124	9	file	file	VERB
ajeer-213	124	10	returns	return	NOUN
ajeer-213	124	11	in	in	ADP
ajeer-213	124	12	the	the	DET
ajeer-213	124	13	asian	asian	ADJ
ajeer-213	124	14	journal	journal	NOUN
ajeer-213	124	15	of	of	ADP
ajeer-213	124	16	economics	economic	NOUN
ajeer-213	124	17	and	and	CCONJ
ajeer-213	124	18	empirical	empirical	ADJ
ajeer-213	124	19	research	research	NOUN
ajeer-213	124	20	,	,	PUNCT
ajeer-213	124	21	2016	2016	NUM
ajeer-213	124	22	,	,	PUNCT
ajeer-213	124	23	3(1	3(1	NUM
ajeer-213	124	24	):	):	PUNCT
ajeer-213	124	25	59	59	NUM
ajeer-213	124	26	-	-	SYM
ajeer-213	124	27	70	70	NUM
ajeer-213	124	28	62	62	NUM
ajeer-213	124	29	following	follow	VERB
ajeer-213	124	30	year	year	NOUN
ajeer-213	124	31	basis	basis	NOUN
ajeer-213	124	32	.	.	PUNCT
ajeer-213	125	1	for	for	ADP
ajeer-213	125	2	instance	instance	NOUN
ajeer-213	125	3	annual	annual	ADJ
ajeer-213	125	4	returns	return	NOUN
ajeer-213	125	5	for	for	ADP
ajeer-213	125	6	the	the	DET
ajeer-213	125	7	fiscal	fiscal	ADJ
ajeer-213	125	8	year	year	NOUN
ajeer-213	125	9	2013	2013	NUM
ajeer-213	125	10	can	can	AUX
ajeer-213	125	11	be	be	AUX
ajeer-213	125	12	filed	file	VERB
ajeer-213	125	13	the	the	DET
ajeer-213	125	14	following	following	ADJ
ajeer-213	125	15	year	year	NOUN
ajeer-213	125	16	that	that	PRON
ajeer-213	125	17	is	be	AUX
ajeer-213	125	18	the	the	DET
ajeer-213	125	19	year	year	NOUN
ajeer-213	125	20	2014	2014	NUM
ajeer-213	125	21	.	.	PUNCT
ajeer-213	126	1	after	after	ADP
ajeer-213	126	2	arriving	arrive	VERB
ajeer-213	126	3	at	at	ADP
ajeer-213	126	4	the	the	DET
ajeer-213	126	5	total	total	ADJ
ajeer-213	126	6	income	income	NOUN
ajeer-213	126	7	,	,	PUNCT
ajeer-213	126	8	the	the	DET
ajeer-213	126	9	reliefs	relief	NOUN
ajeer-213	126	10	are	be	AUX
ajeer-213	126	11	set	set	VERB
ajeer-213	126	12	against	against	ADP
ajeer-213	126	13	it	it	PRON
ajeer-213	126	14	to	to	PART
ajeer-213	126	15	ascertain	ascertain	VERB
ajeer-213	126	16	the	the	DET
ajeer-213	126	17	chargeable	chargeable	ADJ
ajeer-213	126	18	income	income	NOUN
ajeer-213	126	19	.	.	PUNCT
ajeer-213	127	1	this	this	PRON
ajeer-213	127	2	is	be	AUX
ajeer-213	127	3	the	the	DET
ajeer-213	127	4	income	income	NOUN
ajeer-213	127	5	on	on	ADP
ajeer-213	127	6	which	which	PRON
ajeer-213	127	7	tax	tax	NOUN
ajeer-213	127	8	is	be	AUX
ajeer-213	127	9	imposed	impose	VERB
ajeer-213	127	10	.	.	PUNCT
ajeer-213	128	1	if	if	SCONJ
ajeer-213	128	2	it	it	PRON
ajeer-213	128	3	is	be	AUX
ajeer-213	128	4	realized	realize	VERB
ajeer-213	128	5	that	that	SCONJ
ajeer-213	128	6	,	,	PUNCT
ajeer-213	128	7	the	the	DET
ajeer-213	128	8	taxpayer	taxpayer	NOUN
ajeer-213	128	9	has	have	AUX
ajeer-213	128	10	been	be	AUX
ajeer-213	128	11	over	over	ADV
ajeer-213	128	12	taxed	tax	VERB
ajeer-213	128	13	as	as	ADP
ajeer-213	128	14	a	a	DET
ajeer-213	128	15	result	result	NOUN
ajeer-213	128	16	of	of	ADP
ajeer-213	128	17	the	the	DET
ajeer-213	128	18	reliefs	relief	NOUN
ajeer-213	128	19	granted	grant	VERB
ajeer-213	128	20	,	,	PUNCT
ajeer-213	128	21	the	the	DET
ajeer-213	128	22	excess	excess	ADJ
ajeer-213	128	23	tax	tax	NOUN
ajeer-213	128	24	paid	pay	VERB
ajeer-213	128	25	is	be	AUX
ajeer-213	128	26	giving	give	VERB
ajeer-213	128	27	back	back	ADP
ajeer-213	128	28	to	to	ADP
ajeer-213	128	29	him	he	PRON
ajeer-213	128	30	/	/	SYM
ajeer-213	128	31	her	she	PRON
ajeer-213	128	32	in	in	ADP
ajeer-213	128	33	the	the	DET
ajeer-213	128	34	form	form	NOUN
ajeer-213	128	35	of	of	ADP
ajeer-213	128	36	a	a	DET
ajeer-213	128	37	tax	tax	NOUN
ajeer-213	128	38	refund	refund	NOUN
ajeer-213	128	39	.	.	PUNCT
ajeer-213	129	1	on	on	ADP
ajeer-213	129	2	the	the	DET
ajeer-213	129	3	other	other	ADJ
ajeer-213	129	4	hand	hand	NOUN
ajeer-213	129	5	,	,	PUNCT
ajeer-213	129	6	if	if	SCONJ
ajeer-213	129	7	the	the	DET
ajeer-213	129	8	taxpayer	taxpayer	NOUN
ajeer-213	129	9	has	have	VERB
ajeer-213	129	10	under	under	ADP
ajeer-213	129	11	paid	pay	VERB
ajeer-213	129	12	tax	tax	NOUN
ajeer-213	129	13	(	(	PUNCT
ajeer-213	129	14	this	this	PRON
ajeer-213	129	15	comes	come	VERB
ajeer-213	129	16	about	about	ADP
ajeer-213	129	17	when	when	SCONJ
ajeer-213	129	18	certain	certain	ADJ
ajeer-213	129	19	taxable	taxable	ADJ
ajeer-213	129	20	allowance	allowance	NOUN
ajeer-213	129	21	and	and	CCONJ
ajeer-213	129	22	benefit	benefit	NOUN
ajeer-213	129	23	in	in	ADP
ajeer-213	129	24	kind	kind	NOUN
ajeer-213	129	25	are	be	AUX
ajeer-213	129	26	not	not	PART
ajeer-213	129	27	taxed	tax	VERB
ajeer-213	129	28	)	)	PUNCT
ajeer-213	130	1	he	he	PRON
ajeer-213	130	2	/	/	SYM
ajeer-213	131	1	she	she	PRON
ajeer-213	131	2	is	be	AUX
ajeer-213	131	3	ask	ask	VERB
ajeer-213	131	4	to	to	PART
ajeer-213	131	5	pay	pay	VERB
ajeer-213	131	6	the	the	DET
ajeer-213	131	7	deference	deference	NOUN
ajeer-213	131	8	in	in	ADP
ajeer-213	131	9	the	the	DET
ajeer-213	131	10	actual	actual	ADJ
ajeer-213	131	11	tax	tax	NOUN
ajeer-213	131	12	paid	pay	VERB
ajeer-213	131	13	and	and	CCONJ
ajeer-213	131	14	what	what	PRON
ajeer-213	131	15	was	be	AUX
ajeer-213	131	16	supposed	suppose	VERB
ajeer-213	131	17	to	to	PART
ajeer-213	131	18	be	be	AUX
ajeer-213	131	19	paid	pay	VERB
ajeer-213	131	20	.	.	PUNCT
ajeer-213	132	1	the	the	DET
ajeer-213	132	2	income	income	NOUN
ajeer-213	132	3	tax	tax	NOUN
ajeer-213	132	4	decree	decree	NOUN
ajeer-213	132	5	(	(	PUNCT
ajeer-213	132	6	smcd	smcd	NOUN
ajeer-213	132	7	5	5	NUM
ajeer-213	132	8	)	)	PUNCT
ajeer-213	132	9	,	,	PUNCT
ajeer-213	132	10	charges	charge	VERB
ajeer-213	132	11	employees	employee	NOUN
ajeer-213	132	12	and	and	CCONJ
ajeer-213	132	13	self	self	NOUN
ajeer-213	132	14	-	-	PUNCT
ajeer-213	132	15	employed	employ	VERB
ajeer-213	132	16	persons	person	NOUN
ajeer-213	132	17	to	to	PART
ajeer-213	132	18	pay	pay	VERB
ajeer-213	132	19	taxes	taxis	NOUN
ajeer-213	132	20	on	on	ADP
ajeer-213	132	21	their	their	PRON
ajeer-213	132	22	incomes	income	NOUN
ajeer-213	132	23	.	.	PUNCT
ajeer-213	133	1	employees	employee	NOUN
ajeer-213	133	2	’	’	PART
ajeer-213	133	3	salary	salary	NOUN
ajeer-213	133	4	is	be	AUX
ajeer-213	133	5	subjected	subject	VERB
ajeer-213	133	6	to	to	ADP
ajeer-213	133	7	tax	tax	NOUN
ajeer-213	133	8	under	under	ADP
ajeer-213	133	9	the	the	DET
ajeer-213	133	10	pay	pay	NOUN
ajeer-213	133	11	as	as	SCONJ
ajeer-213	133	12	you	you	PRON
ajeer-213	133	13	earn	earn	VERB
ajeer-213	133	14	(	(	PUNCT
ajeer-213	133	15	paye	paye	NOUN
ajeer-213	133	16	)	)	PUNCT
ajeer-213	133	17	system	system	NOUN
ajeer-213	133	18	.	.	PUNCT
ajeer-213	134	1	it	it	PRON
ajeer-213	134	2	is	be	AUX
ajeer-213	134	3	the	the	DET
ajeer-213	134	4	routine	routine	ADJ
ajeer-213	134	5	deduction	deduction	NOUN
ajeer-213	134	6	of	of	ADP
ajeer-213	134	7	tax	tax	NOUN
ajeer-213	134	8	from	from	ADP
ajeer-213	134	9	one	one	NUM
ajeer-213	134	10	’s	’s	PART
ajeer-213	134	11	income	income	NOUN
ajeer-213	134	12	at	at	ADP
ajeer-213	134	13	the	the	DET
ajeer-213	134	14	end	end	NOUN
ajeer-213	134	15	of	of	ADP
ajeer-213	134	16	every	every	DET
ajeer-213	134	17	month	month	NOUN
ajeer-213	134	18	.	.	PUNCT
ajeer-213	135	1	the	the	DET
ajeer-213	135	2	paye	paye	NOUN
ajeer-213	135	3	system	system	NOUN
ajeer-213	135	4	was	be	AUX
ajeer-213	135	5	introduced	introduce	VERB
ajeer-213	135	6	in	in	ADP
ajeer-213	135	7	ghana	ghana	PROPN
ajeer-213	135	8	from	from	ADP
ajeer-213	135	9	july	july	PROPN
ajeer-213	135	10	1	1	NUM
ajeer-213	135	11	,	,	PUNCT
ajeer-213	135	12	1961	1961	NUM
ajeer-213	135	13	.	.	PUNCT
ajeer-213	136	1	the	the	DET
ajeer-213	136	2	rationale	rationale	NOUN
ajeer-213	136	3	behind	behind	ADP
ajeer-213	136	4	its	its	PRON
ajeer-213	136	5	introduction	introduction	NOUN
ajeer-213	136	6	is	be	AUX
ajeer-213	136	7	in	in	ADP
ajeer-213	136	8	two	two	NUM
ajeer-213	136	9	-	-	NUM
ajeer-213	136	10	fold	fold	VERB
ajeer-213	136	11	;	;	PUNCT
ajeer-213	136	12			PRON
ajeer-213	136	13	it	it	PRON
ajeer-213	136	14	is	be	AUX
ajeer-213	136	15	a	a	DET
ajeer-213	136	16	means	means	NOUN
ajeer-213	136	17	for	for	SCONJ
ajeer-213	136	18	government	government	NOUN
ajeer-213	136	19	to	to	PART
ajeer-213	136	20	ensure	ensure	VERB
ajeer-213	136	21	that	that	SCONJ
ajeer-213	136	22	all	all	DET
ajeer-213	136	23	salary	salary	NOUN
ajeer-213	136	24	workers	worker	NOUN
ajeer-213	136	25	who	who	PRON
ajeer-213	136	26	are	be	AUX
ajeer-213	136	27	eligible	eligible	ADJ
ajeer-213	136	28	to	to	PART
ajeer-213	136	29	pay	pay	VERB
ajeer-213	136	30	tax	tax	NOUN
ajeer-213	136	31	,	,	PUNCT
ajeer-213	136	32	do	do	AUX
ajeer-213	136	33	so	so	ADV
ajeer-213	136	34	thereby	thereby	ADV
ajeer-213	136	35	receiving	receive	VERB
ajeer-213	136	36	more	more	ADJ
ajeer-213	136	37	revenue	revenue	NOUN
ajeer-213	136	38	into	into	ADP
ajeer-213	136	39	the	the	DET
ajeer-213	136	40	national	national	ADJ
ajeer-213	136	41	coffers	coffer	NOUN
ajeer-213	136	42	;	;	PUNCT
ajeer-213	136	43	and	and	CCONJ
ajeer-213	136	44			NOUN
ajeer-213	136	45	by	by	ADP
ajeer-213	136	46	deducting	deduct	VERB
ajeer-213	136	47	tax	tax	NOUN
ajeer-213	136	48	at	at	ADP
ajeer-213	136	49	source	source	NOUN
ajeer-213	136	50	,	,	PUNCT
ajeer-213	136	51	the	the	DET
ajeer-213	136	52	tax	tax	NOUN
ajeer-213	136	53	burden	burden	NOUN
ajeer-213	136	54	is	be	AUX
ajeer-213	136	55	spread	spread	VERB
ajeer-213	136	56	over	over	ADP
ajeer-213	136	57	a	a	DET
ajeer-213	136	58	longer	long	ADJ
ajeer-213	136	59	period	period	NOUN
ajeer-213	136	60	and	and	CCONJ
ajeer-213	136	61	therefore	therefore	ADV
ajeer-213	136	62	become	become	VERB
ajeer-213	136	63	lighter	light	ADJ
ajeer-213	136	64	and	and	CCONJ
ajeer-213	136	65	tolerable	tolerable	ADJ
ajeer-213	136	66	to	to	ADP
ajeer-213	136	67	the	the	DET
ajeer-213	136	68	taxpayer	taxpayer	NOUN
ajeer-213	136	69	.	.	PUNCT
ajeer-213	137	1	in	in	ADP
ajeer-213	137	2	the	the	DET
ajeer-213	137	3	case	case	NOUN
ajeer-213	137	4	of	of	ADP
ajeer-213	137	5	self	self	NOUN
ajeer-213	137	6	-	-	PUNCT
ajeer-213	137	7	employed	employ	VERB
ajeer-213	137	8	person	person	NOUN
ajeer-213	137	9	,	,	PUNCT
ajeer-213	137	10	income	income	NOUN
ajeer-213	137	11	tax	tax	NOUN
ajeer-213	137	12	is	be	AUX
ajeer-213	137	13	paid	pay	VERB
ajeer-213	137	14	at	at	ADP
ajeer-213	137	15	specified	specify	VERB
ajeer-213	137	16	rates	rate	NOUN
ajeer-213	137	17	based	base	VERB
ajeer-213	137	18	on	on	ADP
ajeer-213	137	19	annual	annual	ADJ
ajeer-213	137	20	assessments	assessment	NOUN
ajeer-213	137	21	made	make	VERB
ajeer-213	137	22	by	by	ADP
ajeer-213	137	23	the	the	DET
ajeer-213	137	24	commissioner	commissioner	NOUN
ajeer-213	137	25	of	of	ADP
ajeer-213	137	26	oaths	oath	NOUN
ajeer-213	137	27	.	.	PUNCT
ajeer-213	138	1	taxes	taxis	NOUN
ajeer-213	138	2	may	may	AUX
ajeer-213	138	3	be	be	AUX
ajeer-213	138	4	paid	pay	VERB
ajeer-213	138	5	in	in	ADP
ajeer-213	138	6	the	the	DET
ajeer-213	138	7	form	form	NOUN
ajeer-213	138	8	of	of	ADP
ajeer-213	138	9	equal	equal	ADJ
ajeer-213	138	10	installments	installment	NOUN
ajeer-213	138	11	by	by	ADP
ajeer-213	138	12	the	the	DET
ajeer-213	138	13	end	end	NOUN
ajeer-213	138	14	of	of	ADP
ajeer-213	138	15	each	each	DET
ajeer-213	138	16	quarter	quarter	NOUN
ajeer-213	138	17	that	that	PRON
ajeer-213	138	18	is	be	AUX
ajeer-213	138	19	march	march	PROPN
ajeer-213	138	20	31	31	NUM
ajeer-213	138	21	;	;	PUNCT
ajeer-213	138	22	june	june	PROPN
ajeer-213	138	23	30	30	NUM
ajeer-213	138	24	;	;	PUNCT
ajeer-213	138	25	september	september	PROPN
ajeer-213	138	26	30	30	NUM
ajeer-213	138	27	;	;	PUNCT
ajeer-213	138	28	and	and	CCONJ
ajeer-213	138	29	december	december	PROPN
ajeer-213	138	30	31	31	NUM
ajeer-213	138	31	of	of	ADP
ajeer-213	138	32	each	each	DET
ajeer-213	138	33	year	year	NOUN
ajeer-213	138	34	of	of	ADP
ajeer-213	138	35	assessment	assessment	NOUN
ajeer-213	138	36	.	.	PUNCT
ajeer-213	139	1	the	the	DET
ajeer-213	139	2	year	year	NOUN
ajeer-213	139	3	of	of	ADP
ajeer-213	139	4	assessment	assessment	NOUN
ajeer-213	139	5	for	for	ADP
ajeer-213	139	6	income	income	NOUN
ajeer-213	139	7	tax	tax	NOUN
ajeer-213	139	8	purposes	purpose	NOUN
ajeer-213	139	9	is	be	AUX
ajeer-213	139	10	from	from	ADP
ajeer-213	139	11	january	january	PROPN
ajeer-213	139	12	1	1	NUM
ajeer-213	139	13	to	to	ADP
ajeer-213	139	14	december	december	PROPN
ajeer-213	139	15	31	31	NUM
ajeer-213	139	16	each	each	DET
ajeer-213	139	17	year	year	NOUN
ajeer-213	139	18	.	.	PUNCT
ajeer-213	140	1	a	a	DET
ajeer-213	140	2	self	self	NOUN
ajeer-213	140	3	-	-	PUNCT
ajeer-213	140	4	employed	employ	VERB
ajeer-213	140	5	person	person	NOUN
ajeer-213	140	6	may	may	AUX
ajeer-213	140	7	decide	decide	VERB
ajeer-213	140	8	to	to	PART
ajeer-213	140	9	have	have	VERB
ajeer-213	140	10	his	his	PRON
ajeer-213	140	11	/	/	SYM
ajeer-213	140	12	her	her	PRON
ajeer-213	140	13	own	own	ADJ
ajeer-213	140	14	accounting	accounting	NOUN
ajeer-213	140	15	date	date	NOUN
ajeer-213	140	16	different	different	ADJ
ajeer-213	140	17	from	from	ADP
ajeer-213	140	18	the	the	DET
ajeer-213	140	19	governments	government	NOUN
ajeer-213	140	20	(	(	PUNCT
ajeer-213	140	21	http//:www.faq.gra.gh	http//:www.faq.gra.gh	PROPN
ajeer-213	140	22	)	)	PUNCT
ajeer-213	140	23	.	.	PUNCT
ajeer-213	141	1	as	as	SCONJ
ajeer-213	141	2	already	already	ADV
ajeer-213	141	3	mentioned	mention	VERB
ajeer-213	141	4	,	,	PUNCT
ajeer-213	141	5	ptr	ptr	PROPN
ajeer-213	141	6	is	be	AUX
ajeer-213	141	7	an	an	DET
ajeer-213	141	8	approved	approve	VERB
ajeer-213	141	9	deductible	deductible	ADJ
ajeer-213	141	10	allowance	allowance	NOUN
ajeer-213	141	11	intended	intend	VERB
ajeer-213	141	12	to	to	PART
ajeer-213	141	13	reduce	reduce	VERB
ajeer-213	141	14	one	one	NUM
ajeer-213	141	15	’s	’s	PART
ajeer-213	141	16	taxable	taxable	ADJ
ajeer-213	141	17	income	income	NOUN
ajeer-213	141	18	and	and	CCONJ
ajeer-213	141	19	thereby	thereby	ADV
ajeer-213	141	20	lessen	lessen	VERB
ajeer-213	141	21	the	the	DET
ajeer-213	141	22	tax	tax	NOUN
ajeer-213	141	23	burden	burden	NOUN
ajeer-213	141	24	.	.	PUNCT
ajeer-213	142	1	it	it	PRON
ajeer-213	142	2	also	also	ADV
ajeer-213	142	3	ensures	ensure	VERB
ajeer-213	142	4	fairness	fairness	NOUN
ajeer-213	142	5	in	in	ADP
ajeer-213	142	6	the	the	DET
ajeer-213	142	7	tax	tax	NOUN
ajeer-213	142	8	system	system	NOUN
ajeer-213	142	9	.	.	PUNCT
ajeer-213	143	1	ptr	ptr	PROPN
ajeer-213	143	2	is	be	AUX
ajeer-213	143	3	granted	grant	VERB
ajeer-213	143	4	based	base	VERB
ajeer-213	143	5	on	on	ADP
ajeer-213	143	6	the	the	DET
ajeer-213	143	7	individual	individual	NOUN
ajeer-213	143	8	’s	’s	PART
ajeer-213	143	9	circumstance	circumstance	NOUN
ajeer-213	143	10	and	and	CCONJ
ajeer-213	143	11	is	be	AUX
ajeer-213	143	12	granted	grant	VERB
ajeer-213	143	13	on	on	ADP
ajeer-213	143	14	annual	annual	ADJ
ajeer-213	143	15	basis	basis	NOUN
ajeer-213	143	16	.	.	PUNCT
ajeer-213	144	1	ptr	ptr	PROPN
ajeer-213	144	2	currently	currently	ADV
ajeer-213	144	3	available	available	ADJ
ajeer-213	144	4	to	to	ADP
ajeer-213	144	5	individuals	individual	NOUN
ajeer-213	144	6	are	be	AUX
ajeer-213	144	7	:	:	PUNCT
ajeer-213	144	8			X
ajeer-213	144	9	marriage	marriage	NOUN
ajeer-213	144	10	reliefs	relief	NOUN
ajeer-213	144	11			PRON
ajeer-213	145	1	children	child	NOUN
ajeer-213	145	2	’s	’s	PART
ajeer-213	145	3	education	education	NOUN
ajeer-213	145	4	relief	relief	NOUN
ajeer-213	145	5			NOUN
ajeer-213	145	6	disabled	disabled	ADJ
ajeer-213	145	7	relief	relief	NOUN
ajeer-213	145	8			NOUN
ajeer-213	145	9	age	age	NOUN
ajeer-213	145	10	dependent	dependent	ADJ
ajeer-213	145	11	relative	relative	ADJ
ajeer-213	145	12	relief	relief	NOUN
ajeer-213	145	13			NOUN
ajeer-213	145	14	old	old	ADJ
ajeer-213	145	15	age	age	NOUN
ajeer-213	145	16	relief	relief	NOUN
ajeer-213	145	17			NOUN
ajeer-213	145	18	social	social	ADJ
ajeer-213	145	19	security	security	NOUN
ajeer-213	145	20	relief	relief	NOUN
ajeer-213	145	21			NOUN
ajeer-213	145	22	life	life	NOUN
ajeer-213	145	23	assurance	assurance	NOUN
ajeer-213	145	24	relief	relief	NOUN
ajeer-213	145	25	and	and	CCONJ
ajeer-213	145	26			NOUN
ajeer-213	145	27	training	training	NOUN
ajeer-213	145	28	and	and	CCONJ
ajeer-213	145	29	development	development	NOUN
ajeer-213	145	30	relief	relief	NOUN
ajeer-213	145	31	2.3	2.3	NUM
ajeer-213	145	32	.	.	PUNCT
ajeer-213	146	1	theoretical	theoretical	ADJ
ajeer-213	146	2	literature	literature	NOUN
ajeer-213	146	3	the	the	DET
ajeer-213	146	4	main	main	ADJ
ajeer-213	146	5	purpose	purpose	NOUN
ajeer-213	146	6	of	of	ADP
ajeer-213	146	7	taxation	taxation	NOUN
ajeer-213	146	8	was	be	AUX
ajeer-213	146	9	to	to	PART
ajeer-213	146	10	raise	raise	VERB
ajeer-213	146	11	money	money	NOUN
ajeer-213	146	12	to	to	PART
ajeer-213	146	13	finance	finance	VERB
ajeer-213	146	14	public	public	ADJ
ajeer-213	146	15	expenditure	expenditure	NOUN
ajeer-213	146	16	,	,	PUNCT
ajeer-213	146	17	but	but	CCONJ
ajeer-213	146	18	while	while	SCONJ
ajeer-213	146	19	this	this	PRON
ajeer-213	146	20	obviously	obviously	ADV
ajeer-213	146	21	remains	remain	VERB
ajeer-213	146	22	an	an	DET
ajeer-213	146	23	important	important	ADJ
ajeer-213	146	24	function	function	NOUN
ajeer-213	146	25	of	of	ADP
ajeer-213	146	26	tax	tax	NOUN
ajeer-213	146	27	,	,	PUNCT
ajeer-213	146	28	it	it	PRON
ajeer-213	146	29	is	be	AUX
ajeer-213	146	30	also	also	ADV
ajeer-213	146	31	accepted	accept	VERB
ajeer-213	146	32	that	that	SCONJ
ajeer-213	146	33	taxation	taxation	NOUN
ajeer-213	146	34	is	be	AUX
ajeer-213	146	35	one	one	NUM
ajeer-213	146	36	of	of	ADP
ajeer-213	146	37	the	the	DET
ajeer-213	146	38	main	main	ADJ
ajeer-213	146	39	weapons	weapon	NOUN
ajeer-213	146	40	used	use	VERB
ajeer-213	146	41	by	by	ADP
ajeer-213	146	42	government	government	NOUN
ajeer-213	146	43	to	to	PART
ajeer-213	146	44	manage	manage	VERB
ajeer-213	146	45	the	the	DET
ajeer-213	146	46	economy	economy	NOUN
ajeer-213	146	47	.	.	PUNCT
ajeer-213	147	1	therefore	therefore	ADV
ajeer-213	147	2	,	,	PUNCT
ajeer-213	147	3	taxation	taxation	NOUN
ajeer-213	147	4	may	may	AUX
ajeer-213	147	5	be	be	AUX
ajeer-213	147	6	to	to	PART
ajeer-213	147	7	improve	improve	VERB
ajeer-213	147	8	certain	certain	ADJ
ajeer-213	147	9	economic	economic	ADJ
ajeer-213	147	10	aims	aim	NOUN
ajeer-213	147	11	of	of	ADP
ajeer-213	147	12	the	the	DET
ajeer-213	147	13	government	government	NOUN
ajeer-213	147	14	such	such	ADJ
ajeer-213	147	15	as	as	ADP
ajeer-213	147	16	full	full	ADJ
ajeer-213	147	17	employment	employment	NOUN
ajeer-213	147	18	,	,	PUNCT
ajeer-213	147	19	fighting	fight	VERB
ajeer-213	147	20	inflation	inflation	NOUN
ajeer-213	147	21	and	and	CCONJ
ajeer-213	147	22	the	the	DET
ajeer-213	147	23	stimulation	stimulation	NOUN
ajeer-213	147	24	of	of	ADP
ajeer-213	147	25	economic	economic	ADJ
ajeer-213	147	26	growth	growth	NOUN
ajeer-213	147	27	.	.	PUNCT
ajeer-213	148	1	taxation	taxation	NOUN
ajeer-213	148	2	made	make	VERB
ajeer-213	148	3	possible	possible	ADJ
ajeer-213	148	4	the	the	DET
ajeer-213	148	5	provision	provision	NOUN
ajeer-213	148	6	of	of	ADP
ajeer-213	148	7	public	public	ADJ
ajeer-213	148	8	goods	good	NOUN
ajeer-213	148	9	and	and	CCONJ
ajeer-213	148	10	services	service	NOUN
ajeer-213	148	11	to	to	PART
ajeer-213	148	12	correct	correct	VERB
ajeer-213	148	13	the	the	DET
ajeer-213	148	14	effect	effect	NOUN
ajeer-213	148	15	of	of	ADP
ajeer-213	148	16	externalities	externality	NOUN
ajeer-213	148	17	and	and	CCONJ
ajeer-213	148	18	help	help	VERB
ajeer-213	148	19	redistribute	redistribute	VERB
ajeer-213	148	20	income	income	NOUN
ajeer-213	148	21	(	(	PUNCT
ajeer-213	148	22	citizen	citizen	NOUN
ajeer-213	148	23	-	-	PUNCT
ajeer-213	148	24	state	state	NOUN
ajeer-213	148	25	relations	relation	NOUN
ajeer-213	148	26	,	,	PUNCT
ajeer-213	148	27	2010	2010	NUM
ajeer-213	148	28	)	)	PUNCT
ajeer-213	148	29	.	.	PUNCT
ajeer-213	149	1	abdallah	abdallah	PROPN
ajeer-213	149	2	(	(	PUNCT
ajeer-213	149	3	2008	2008	NUM
ajeer-213	149	4	)	)	PUNCT
ajeer-213	149	5	states	state	VERB
ajeer-213	149	6	that	that	SCONJ
ajeer-213	149	7	:	:	PUNCT
ajeer-213	149	8	“	"	PUNCT
ajeer-213	149	9	taxation	taxation	NOUN
ajeer-213	149	10	is	be	AUX
ajeer-213	149	11	the	the	DET
ajeer-213	149	12	levying	levying	NOUN
ajeer-213	149	13	of	of	ADP
ajeer-213	149	14	compulsory	compulsory	ADJ
ajeer-213	149	15	contributions	contribution	NOUN
ajeer-213	149	16	by	by	ADP
ajeer-213	149	17	public	public	ADJ
ajeer-213	149	18	authorities	authority	NOUN
ajeer-213	149	19	having	have	VERB
ajeer-213	149	20	tax	tax	NOUN
ajeer-213	149	21	jurisdiction	jurisdiction	NOUN
ajeer-213	149	22	,	,	PUNCT
ajeer-213	149	23	to	to	PART
ajeer-213	149	24	defray	defray	VERB
ajeer-213	149	25	the	the	DET
ajeer-213	149	26	cost	cost	NOUN
ajeer-213	149	27	of	of	ADP
ajeer-213	149	28	their	their	PRON
ajeer-213	149	29	activities	activity	NOUN
ajeer-213	149	30	.	.	PUNCT
ajeer-213	150	1	no	no	DET
ajeer-213	150	2	specific	specific	ADJ
ajeer-213	150	3	reward	reward	NOUN
ajeer-213	150	4	is	be	AUX
ajeer-213	150	5	gained	gain	VERB
ajeer-213	150	6	by	by	ADP
ajeer-213	150	7	the	the	DET
ajeer-213	150	8	tax	tax	NOUN
ajeer-213	150	9	payer	payer	NOUN
ajeer-213	150	10	”	"	PUNCT
ajeer-213	150	11	.	.	PUNCT
ajeer-213	151	1	the	the	DET
ajeer-213	151	2	darity	darity	NOUN
ajeer-213	151	3	(	(	PUNCT
ajeer-213	151	4	2008	2008	NUM
ajeer-213	151	5	)	)	PUNCT
ajeer-213	151	6	defines	define	VERB
ajeer-213	151	7	taxation	taxation	NOUN
ajeer-213	151	8	as	as	ADP
ajeer-213	151	9	“	"	PUNCT
ajeer-213	151	10	a	a	DET
ajeer-213	151	11	general	general	ADJ
ajeer-213	151	12	concept	concept	NOUN
ajeer-213	151	13	for	for	ADP
ajeer-213	151	14	devices	device	NOUN
ajeer-213	151	15	used	use	VERB
ajeer-213	151	16	by	by	ADP
ajeer-213	151	17	government	government	NOUN
ajeer-213	151	18	to	to	PART
ajeer-213	151	19	extract	extract	VERB
ajeer-213	151	20	money	money	NOUN
ajeer-213	151	21	or	or	CCONJ
ajeer-213	151	22	other	other	ADJ
ajeer-213	151	23	valuable	valuable	ADJ
ajeer-213	151	24	things	thing	NOUN
ajeer-213	151	25	from	from	ADP
ajeer-213	151	26	people	people	NOUN
ajeer-213	151	27	or	or	CCONJ
ajeer-213	151	28	organization	organization	NOUN
ajeer-213	151	29	by	by	ADP
ajeer-213	151	30	the	the	DET
ajeer-213	151	31	use	use	NOUN
ajeer-213	151	32	of	of	ADP
ajeer-213	151	33	law	law	NOUN
ajeer-213	151	34	”	"	PUNCT
ajeer-213	151	35	.	.	PUNCT
ajeer-213	152	1	it	it	PRON
ajeer-213	152	2	could	could	AUX
ajeer-213	152	3	be	be	AUX
ajeer-213	152	4	deduced	deduce	VERB
ajeer-213	152	5	from	from	ADP
ajeer-213	152	6	the	the	DET
ajeer-213	152	7	above	above	ADJ
ajeer-213	152	8	definitions	definition	NOUN
ajeer-213	152	9	that	that	PRON
ajeer-213	152	10	,	,	PUNCT
ajeer-213	152	11	taxation	taxation	NOUN
ajeer-213	152	12	is	be	AUX
ajeer-213	152	13	:	:	PUNCT
ajeer-213	152	14			X
ajeer-213	152	15	compulsory	compulsory	ADJ
ajeer-213	152	16	,	,	PUNCT
ajeer-213	152	17	legal	legal	ADJ
ajeer-213	152	18	and	and	CCONJ
ajeer-213	152	19	enforceable	enforceable	ADJ
ajeer-213	152	20	by	by	ADP
ajeer-213	152	21	law	law	NOUN
ajeer-213	152	22	;	;	PUNCT
ajeer-213	152	23			VERB
ajeer-213	152	24	paid	pay	VERB
ajeer-213	152	25	by	by	ADP
ajeer-213	152	26	citizens	citizen	NOUN
ajeer-213	152	27	and	and	CCONJ
ajeer-213	152	28	non	non	NOUN
ajeer-213	152	29	-	-	NOUN
ajeer-213	152	30	citizens	citizen	NOUN
ajeer-213	152	31	of	of	ADP
ajeer-213	152	32	the	the	DET
ajeer-213	152	33	nation	nation	NOUN
ajeer-213	152	34			AUX
ajeer-213	152	35	a	a	DET
ajeer-213	152	36	transfer	transfer	NOUN
ajeer-213	152	37	of	of	ADP
ajeer-213	152	38	resources	resource	NOUN
ajeer-213	152	39	from	from	ADP
ajeer-213	152	40	a	a	DET
ajeer-213	152	41	private	private	NOUN
ajeer-213	152	42	to	to	ADP
ajeer-213	152	43	the	the	DET
ajeer-213	152	44	public	public	ADJ
ajeer-213	152	45	sector	sector	NOUN
ajeer-213	152	46	;	;	PUNCT
ajeer-213	152	47	and	and	CCONJ
ajeer-213	152	48			VERB
ajeer-213	152	49	there	there	PRON
ajeer-213	152	50	is	be	VERB
ajeer-213	152	51	no	no	DET
ajeer-213	152	52	direct	direct	ADJ
ajeer-213	152	53	relation	relation	NOUN
ajeer-213	152	54	between	between	ADP
ajeer-213	152	55	the	the	DET
ajeer-213	152	56	tax	tax	NOUN
ajeer-213	152	57	paid	pay	VERB
ajeer-213	152	58	and	and	CCONJ
ajeer-213	152	59	the	the	DET
ajeer-213	152	60	benefit	benefit	NOUN
ajeer-213	152	61	received	receive	VERB
ajeer-213	152	62	.	.	PUNCT
ajeer-213	153	1	generally	generally	ADV
ajeer-213	153	2	,	,	PUNCT
ajeer-213	153	3	taxes	taxis	NOUN
ajeer-213	153	4	are	be	AUX
ajeer-213	153	5	classified	classify	VERB
ajeer-213	153	6	into	into	ADP
ajeer-213	153	7	two	two	NUM
ajeer-213	153	8	thus	thus	ADV
ajeer-213	153	9	,	,	PUNCT
ajeer-213	153	10	direct	direct	ADJ
ajeer-213	153	11	and	and	CCONJ
ajeer-213	153	12	indirect	indirect	ADJ
ajeer-213	153	13	taxes	taxis	NOUN
ajeer-213	153	14	.	.	PUNCT
ajeer-213	154	1	direct	direct	ADJ
ajeer-213	154	2	taxes	taxis	NOUN
ajeer-213	154	3	are	be	AUX
ajeer-213	154	4	on	on	ADP
ajeer-213	154	5	the	the	DET
ajeer-213	154	6	income	income	NOUN
ajeer-213	154	7	,	,	PUNCT
ajeer-213	154	8	profit	profit	NOUN
ajeer-213	154	9	or	or	CCONJ
ajeer-213	154	10	wealth	wealth	NOUN
ajeer-213	154	11	of	of	ADP
ajeer-213	154	12	individuals	individual	NOUN
ajeer-213	154	13	or	or	CCONJ
ajeer-213	154	14	companies	company	NOUN
ajeer-213	154	15	.	.	PUNCT
ajeer-213	155	1	the	the	DET
ajeer-213	155	2	most	most	ADV
ajeer-213	155	3	well	well	ADV
ajeer-213	155	4	-	-	PUNCT
ajeer-213	155	5	known	know	VERB
ajeer-213	155	6	direct	direct	ADJ
ajeer-213	155	7	tax	tax	NOUN
ajeer-213	155	8	is	be	AUX
ajeer-213	155	9	income	income	NOUN
ajeer-213	155	10	tax	tax	NOUN
ajeer-213	155	11	(	(	PUNCT
ajeer-213	155	12	http//:www.faq.gra.gh	http//:www.faq.gra.gh	PROPN
ajeer-213	155	13	)	)	PUNCT
ajeer-213	155	14	according	accord	VERB
ajeer-213	155	15	to	to	ADP
ajeer-213	155	16	pritchard	pritchard	PROPN
ajeer-213	155	17	(	(	PUNCT
ajeer-213	155	18	1987	1987	NUM
ajeer-213	155	19	)	)	PUNCT
ajeer-213	155	20	“	"	PUNCT
ajeer-213	155	21	income	income	NOUN
ajeer-213	155	22	tax	tax	NOUN
ajeer-213	155	23	has	have	VERB
ajeer-213	155	24	the	the	DET
ajeer-213	155	25	largest	large	ADJ
ajeer-213	155	26	yield	yield	NOUN
ajeer-213	155	27	of	of	ADP
ajeer-213	155	28	any	any	DET
ajeer-213	155	29	tax	tax	NOUN
ajeer-213	155	30	in	in	ADP
ajeer-213	155	31	britain	britain	PROPN
ajeer-213	155	32	and	and	CCONJ
ajeer-213	155	33	was	be	AUX
ajeer-213	155	34	first	first	ADV
ajeer-213	155	35	introduced	introduce	VERB
ajeer-213	155	36	in	in	ADP
ajeer-213	155	37	1799	1799	NUM
ajeer-213	155	38	at	at	ADP
ajeer-213	155	39	the	the	DET
ajeer-213	155	40	time	time	NOUN
ajeer-213	155	41	of	of	ADP
ajeer-213	155	42	napoleonic	napoleonic	ADJ
ajeer-213	155	43	wars	war	NOUN
ajeer-213	155	44	and	and	CCONJ
ajeer-213	155	45	was	be	AUX
ajeer-213	155	46	withdrawn	withdraw	VERB
ajeer-213	155	47	when	when	SCONJ
ajeer-213	155	48	those	those	DET
ajeer-213	155	49	wars	war	NOUN
ajeer-213	155	50	came	come	VERB
ajeer-213	155	51	to	to	ADP
ajeer-213	155	52	an	an	DET
ajeer-213	155	53	end	end	NOUN
ajeer-213	155	54	in	in	ADP
ajeer-213	155	55	1815	1815	NUM
ajeer-213	155	56	.	.	PUNCT
ajeer-213	156	1	it	it	PRON
ajeer-213	156	2	was	be	AUX
ajeer-213	156	3	then	then	ADV
ajeer-213	156	4	reintroduced	reintroduce	VERB
ajeer-213	156	5	in	in	ADP
ajeer-213	156	6	1842	1842	NUM
ajeer-213	156	7	and	and	CCONJ
ajeer-213	156	8	it	it	PRON
ajeer-213	156	9	was	be	AUX
ajeer-213	156	10	thought	think	VERB
ajeer-213	156	11	that	that	SCONJ
ajeer-213	156	12	tax	tax	NOUN
ajeer-213	156	13	would	would	AUX
ajeer-213	156	14	be	be	AUX
ajeer-213	156	15	temporary	temporary	ADJ
ajeer-213	156	16	and	and	CCONJ
ajeer-213	156	17	therefore	therefore	ADV
ajeer-213	156	18	it	it	PRON
ajeer-213	156	19	was	be	AUX
ajeer-213	156	20	only	only	ADV
ajeer-213	156	21	made	make	VERB
ajeer-213	156	22	an	an	DET
ajeer-213	156	23	annual	annual	ADJ
ajeer-213	156	24	tax	tax	NOUN
ajeer-213	156	25	and	and	CCONJ
ajeer-213	156	26	even	even	ADV
ajeer-213	156	27	had	have	VERB
ajeer-213	156	28	to	to	PART
ajeer-213	156	29	be	be	AUX
ajeer-213	156	30	re	re	VERB
ajeer-213	156	31	-	-	VERB
ajeer-213	156	32	introduced	introduce	VERB
ajeer-213	156	33	annually	annually	ADV
ajeer-213	156	34	by	by	ADP
ajeer-213	156	35	the	the	DET
ajeer-213	156	36	finance	finance	PROPN
ajeer-213	156	37	act	act	PROPN
ajeer-213	156	38	.	.	PUNCT
ajeer-213	157	1	however	however	ADV
ajeer-213	157	2	,	,	PUNCT
ajeer-213	157	3	it	it	PRON
ajeer-213	157	4	had	have	AUX
ajeer-213	157	5	lasted	last	VERB
ajeer-213	157	6	without	without	ADP
ajeer-213	157	7	a	a	DET
ajeer-213	157	8	break	break	NOUN
ajeer-213	157	9	since	since	SCONJ
ajeer-213	157	10	1842	1842	NUM
ajeer-213	157	11	and	and	CCONJ
ajeer-213	157	12	has	have	AUX
ajeer-213	157	13	now	now	ADV
ajeer-213	157	14	become	become	VERB
ajeer-213	157	15	the	the	DET
ajeer-213	157	16	most	most	ADV
ajeer-213	157	17	important	important	ADJ
ajeer-213	157	18	source	source	NOUN
ajeer-213	157	19	of	of	ADP
ajeer-213	157	20	government	government	NOUN
ajeer-213	157	21	revenue	revenue	NOUN
ajeer-213	157	22	.	.	PUNCT
ajeer-213	158	1	he	he	PRON
ajeer-213	158	2	continues	continue	VERB
ajeer-213	158	3	that	that	SCONJ
ajeer-213	158	4	,	,	PUNCT
ajeer-213	158	5	it	it	PRON
ajeer-213	158	6	has	have	AUX
ajeer-213	158	7	long	long	ADV
ajeer-213	158	8	been	be	AUX
ajeer-213	158	9	a	a	DET
ajeer-213	158	10	policy	policy	NOUN
ajeer-213	158	11	that	that	PRON
ajeer-213	158	12	income	income	NOUN
ajeer-213	158	13	tax	tax	NOUN
ajeer-213	158	14	in	in	ADP
ajeer-213	158	15	the	the	DET
ajeer-213	158	16	united	united	PROPN
ajeer-213	158	17	kingdom	kingdom	NOUN
ajeer-213	158	18	is	be	AUX
ajeer-213	158	19	levied	levy	VERB
ajeer-213	158	20	progressively	progressively	ADV
ajeer-213	158	21	,	,	PUNCT
ajeer-213	158	22	so	so	SCONJ
ajeer-213	158	23	as	as	SCONJ
ajeer-213	158	24	to	to	PART
ajeer-213	158	25	fall	fall	VERB
ajeer-213	158	26	proportionately	proportionately	ADV
ajeer-213	158	27	more	more	ADV
ajeer-213	158	28	heavily	heavily	ADV
ajeer-213	158	29	on	on	ADP
ajeer-213	158	30	those	those	PRON
ajeer-213	158	31	with	with	ADP
ajeer-213	158	32	the	the	DET
ajeer-213	158	33	larger	large	ADJ
ajeer-213	158	34	incomes	income	NOUN
ajeer-213	158	35	.	.	PUNCT
ajeer-213	159	1	however	however	ADV
ajeer-213	159	2	,	,	PUNCT
ajeer-213	159	3	allowances	allowance	NOUN
ajeer-213	159	4	for	for	ADP
ajeer-213	159	5	personal	personal	ADJ
ajeer-213	159	6	circumstances	circumstance	NOUN
ajeer-213	159	7	are	be	AUX
ajeer-213	159	8	mainly	mainly	ADV
ajeer-213	159	9	granted	grant	VERB
ajeer-213	159	10	,	,	PUNCT
ajeer-213	159	11	if	if	SCONJ
ajeer-213	159	12	the	the	DET
ajeer-213	159	13	taxpayer	taxpayer	NOUN
ajeer-213	159	14	is	be	AUX
ajeer-213	159	15	married	married	ADJ
ajeer-213	159	16	or	or	CCONJ
ajeer-213	159	17	single	single	ADJ
ajeer-213	159	18	and	and	CCONJ
ajeer-213	159	19	has	have	VERB
ajeer-213	159	20	a	a	DET
ajeer-213	159	21	mortgage	mortgage	NOUN
ajeer-213	159	22	or	or	CCONJ
ajeer-213	159	23	not	not	PART
ajeer-213	159	24	.	.	PUNCT
ajeer-213	159	25	”	"	PUNCT
ajeer-213	160	1	in	in	ADP
ajeer-213	160	2	nigeria	nigeria	PROPN
ajeer-213	160	3	,	,	PUNCT
ajeer-213	160	4	the	the	DET
ajeer-213	160	5	purpose	purpose	NOUN
ajeer-213	160	6	of	of	ADP
ajeer-213	160	7	introducing	introduce	VERB
ajeer-213	160	8	direct	direct	ADJ
ajeer-213	160	9	tax	tax	NOUN
ajeer-213	160	10	in	in	ADP
ajeer-213	160	11	the	the	DET
ajeer-213	160	12	protectorate	protectorate	NOUN
ajeer-213	160	13	was	be	AUX
ajeer-213	160	14	to	to	PART
ajeer-213	160	15	consolidate	consolidate	VERB
ajeer-213	160	16	and	and	CCONJ
ajeer-213	160	17	cleanse	cleanse	VERB
ajeer-213	160	18	the	the	DET
ajeer-213	160	19	precolonial	precolonial	ADJ
ajeer-213	160	20	tax	tax	NOUN
ajeer-213	160	21	system	system	NOUN
ajeer-213	160	22	of	of	ADP
ajeer-213	160	23	its	its	PRON
ajeer-213	160	24	imperfections	imperfection	NOUN
ajeer-213	160	25	as	as	ADV
ajeer-213	160	26	well	well	ADV
ajeer-213	160	27	as	as	ADP
ajeer-213	160	28	to	to	PART
ajeer-213	160	29	provide	provide	VERB
ajeer-213	160	30	a	a	DET
ajeer-213	160	31	source	source	NOUN
ajeer-213	160	32	of	of	ADP
ajeer-213	160	33	revenue	revenue	NOUN
ajeer-213	160	34	for	for	ADP
ajeer-213	160	35	both	both	CCONJ
ajeer-213	160	36	the	the	DET
ajeer-213	160	37	government	government	NOUN
ajeer-213	160	38	and	and	CCONJ
ajeer-213	160	39	the	the	DET
ajeer-213	160	40	native	native	ADJ
ajeer-213	160	41	authorities	authority	NOUN
ajeer-213	160	42	.	.	PUNCT
ajeer-213	161	1	the	the	DET
ajeer-213	161	2	direct	direct	ADJ
ajeer-213	161	3	tax	tax	NOUN
ajeer-213	161	4	soon	soon	ADV
ajeer-213	161	5	became	become	VERB
ajeer-213	161	6	the	the	DET
ajeer-213	161	7	financial	financial	ADJ
ajeer-213	161	8	foundation	foundation	NOUN
ajeer-213	161	9	on	on	ADP
ajeer-213	161	10	which	which	PRON
ajeer-213	161	11	the	the	DET
ajeer-213	161	12	native	native	ADJ
ajeer-213	161	13	authority	authority	NOUN
ajeer-213	161	14	system	system	NOUN
ajeer-213	161	15	was	be	AUX
ajeer-213	161	16	built	build	VERB
ajeer-213	161	17	.	.	PUNCT
ajeer-213	162	1	indirect	indirect	ADJ
ajeer-213	162	2	taxes	taxis	NOUN
ajeer-213	162	3	on	on	ADP
ajeer-213	162	4	the	the	DET
ajeer-213	162	5	other	other	ADJ
ajeer-213	162	6	hand	hand	NOUN
ajeer-213	162	7	,	,	PUNCT
ajeer-213	162	8	are	be	AUX
ajeer-213	162	9	those	those	DET
ajeer-213	162	10	taxes	taxis	NOUN
ajeer-213	162	11	on	on	ADP
ajeer-213	162	12	transactions	transaction	NOUN
ajeer-213	162	13	and	and	CCONJ
ajeer-213	162	14	good	good	ADJ
ajeer-213	162	15	/	/	SYM
ajeer-213	162	16	services	service	NOUN
ajeer-213	162	17	.	.	PUNCT
ajeer-213	163	1	they	they	PRON
ajeer-213	163	2	are	be	AUX
ajeer-213	163	3	only	only	ADV
ajeer-213	163	4	indirect	indirect	ADJ
ajeer-213	163	5	on	on	ADP
ajeer-213	163	6	the	the	DET
ajeer-213	163	7	taxpayer	taxpayer	NOUN
ajeer-213	163	8	;	;	PUNCT
ajeer-213	163	9	a	a	DET
ajeer-213	163	10	well	well	ADV
ajeer-213	163	11	-	-	PUNCT
ajeer-213	163	12	known	know	VERB
ajeer-213	163	13	example	example	NOUN
ajeer-213	163	14	is	be	AUX
ajeer-213	163	15	sales	sale	NOUN
ajeer-213	163	16	tax	tax	NOUN
ajeer-213	163	17	.	.	PUNCT
ajeer-213	164	1	the	the	DET
ajeer-213	164	2	distinction	distinction	NOUN
ajeer-213	164	3	between	between	ADP
ajeer-213	164	4	direct	direct	ADJ
ajeer-213	164	5	and	and	CCONJ
ajeer-213	164	6	indirect	indirect	ADJ
ajeer-213	164	7	tax	tax	NOUN
ajeer-213	164	8	is	be	AUX
ajeer-213	164	9	fairly	fairly	ADV
ajeer-213	164	10	artificial	artificial	ADJ
ajeer-213	164	11	and	and	CCONJ
ajeer-213	164	12	of	of	ADP
ajeer-213	164	13	little	little	ADJ
ajeer-213	164	14	significance	significance	NOUN
ajeer-213	164	15	as	as	SCONJ
ajeer-213	164	16	ultimately	ultimately	ADV
ajeer-213	164	17	the	the	DET
ajeer-213	164	18	burden	burden	NOUN
ajeer-213	164	19	of	of	ADP
ajeer-213	164	20	taxation	taxation	NOUN
ajeer-213	164	21	is	be	AUX
ajeer-213	164	22	borne	bear	VERB
ajeer-213	164	23	by	by	ADP
ajeer-213	164	24	individuals	individual	NOUN
ajeer-213	164	25	.	.	PUNCT
ajeer-213	165	1	for	for	ADP
ajeer-213	165	2	example	example	NOUN
ajeer-213	165	3	,	,	PUNCT
ajeer-213	165	4	suppliers	supplier	NOUN
ajeer-213	165	5	have	have	VERB
ajeer-213	165	6	to	to	PART
ajeer-213	165	7	pay	pay	VERB
ajeer-213	165	8	vat	vat	NOUN
ajeer-213	165	9	but	but	CCONJ
ajeer-213	165	10	they	they	PRON
ajeer-213	165	11	pass	pass	VERB
ajeer-213	165	12	on	on	ADP
ajeer-213	165	13	the	the	DET
ajeer-213	165	14	burden	burden	NOUN
ajeer-213	165	15	to	to	ADP
ajeer-213	165	16	consumers	consumer	NOUN
ajeer-213	165	17	by	by	ADP
ajeer-213	165	18	raising	raise	VERB
ajeer-213	165	19	prices	price	NOUN
ajeer-213	165	20	.	.	PUNCT
ajeer-213	166	1	the	the	DET
ajeer-213	166	2	statutory	statutory	ADJ
ajeer-213	166	3	or	or	CCONJ
ajeer-213	166	4	formal	formal	ADJ
ajeer-213	166	5	incidence	incidence	NOUN
ajeer-213	166	6	of	of	ADP
ajeer-213	166	7	tax	tax	NOUN
ajeer-213	166	8	lies	lie	VERB
ajeer-213	166	9	on	on	ADP
ajeer-213	166	10	the	the	DET
ajeer-213	166	11	supplier	supplier	NOUN
ajeer-213	166	12	but	but	CCONJ
ajeer-213	166	13	buyers	buyer	NOUN
ajeer-213	166	14	bear	bear	VERB
ajeer-213	166	15	much	much	ADJ
ajeer-213	166	16	of	of	ADP
ajeer-213	166	17	the	the	DET
ajeer-213	166	18	real	real	ADJ
ajeer-213	166	19	tax	tax	NOUN
ajeer-213	166	20	burden	burden	NOUN
ajeer-213	166	21	as	as	SCONJ
ajeer-213	166	22	the	the	DET
ajeer-213	166	23	economic	economic	ADJ
ajeer-213	166	24	{	{	PUNCT
ajeer-213	166	25	or	or	CCONJ
ajeer-213	166	26	effective	effective	ADJ
ajeer-213	166	27	}	}	PUNCT
ajeer-213	166	28	incidence	incidence	NOUN
ajeer-213	166	29	falls	fall	VERB
ajeer-213	166	30	on	on	ADP
ajeer-213	166	31	them	they	PRON
ajeer-213	166	32	.	.	PUNCT
ajeer-213	167	1	even	even	ADV
ajeer-213	167	2	though	though	SCONJ
ajeer-213	167	3	the	the	DET
ajeer-213	167	4	system	system	NOUN
ajeer-213	167	5	of	of	ADP
ajeer-213	167	6	indirectly	indirectly	ADV
ajeer-213	167	7	taxing	tax	VERB
ajeer-213	167	8	people	people	NOUN
ajeer-213	167	9	is	be	AUX
ajeer-213	167	10	unfair	unfair	ADJ
ajeer-213	167	11	,	,	PUNCT
ajeer-213	167	12	indirect	indirect	ADJ
ajeer-213	167	13	taxes	taxis	NOUN
ajeer-213	167	14	are	be	AUX
ajeer-213	167	15	easier	easy	ADJ
ajeer-213	167	16	to	to	PART
ajeer-213	167	17	collect	collect	VERB
ajeer-213	167	18	and	and	CCONJ
ajeer-213	167	19	administer	administer	NOUN
ajeer-213	167	20	in	in	ADP
ajeer-213	167	21	our	our	PRON
ajeer-213	167	22	part	part	NOUN
ajeer-213	167	23	of	of	ADP
ajeer-213	167	24	the	the	DET
ajeer-213	167	25	world	world	NOUN
ajeer-213	167	26	.	.	PUNCT
ajeer-213	168	1	indirect	indirect	ADJ
ajeer-213	168	2	taxes	taxis	NOUN
ajeer-213	168	3	contribute	contribute	VERB
ajeer-213	168	4	greatly	greatly	ADV
ajeer-213	168	5	to	to	ADP
ajeer-213	168	6	government	government	NOUN
ajeer-213	168	7	tax	tax	NOUN
ajeer-213	168	8	revenue	revenue	NOUN
ajeer-213	168	9	in	in	ADP
ajeer-213	168	10	ghana	ghana	PROPN
ajeer-213	168	11	than	than	ADP
ajeer-213	168	12	direct	direct	ADJ
ajeer-213	168	13	taxes	taxis	NOUN
ajeer-213	168	14	.	.	PUNCT
ajeer-213	169	1	this	this	PRON
ajeer-213	169	2	is	be	AUX
ajeer-213	169	3	always	always	ADV
ajeer-213	169	4	seen	see	VERB
ajeer-213	169	5	in	in	ADP
ajeer-213	169	6	the	the	DET
ajeer-213	169	7	annual	annual	ADJ
ajeer-213	169	8	target	target	NOUN
ajeer-213	169	9	given	give	VERB
ajeer-213	169	10	to	to	ADP
ajeer-213	169	11	the	the	DET
ajeer-213	169	12	administrator	administrator	NOUN
ajeer-213	169	13	of	of	ADP
ajeer-213	169	14	these	these	DET
ajeer-213	169	15	types	type	NOUN
ajeer-213	169	16	of	of	ADP
ajeer-213	169	17	taxes	taxis	NOUN
ajeer-213	169	18	.	.	PUNCT
ajeer-213	170	1	the	the	DET
ajeer-213	170	2	excise	excise	NOUN
ajeer-213	170	3	and	and	CCONJ
ajeer-213	170	4	preventive	preventive	ADJ
ajeer-213	170	5	services	service	NOUN
ajeer-213	170	6	administers	administer	VERB
ajeer-213	170	7	indirect	indirect	ADJ
ajeer-213	170	8	taxes	taxis	NOUN
ajeer-213	170	9	and	and	CCONJ
ajeer-213	170	10	internal	internal	ADJ
ajeer-213	170	11	revenue	revenue	NOUN
ajeer-213	170	12	service	service	NOUN
ajeer-213	170	13	administers	administer	VERB
ajeer-213	170	14	direct	direct	ADJ
ajeer-213	170	15	taxes	taxis	NOUN
ajeer-213	170	16	.	.	PUNCT
ajeer-213	171	1	in	in	ADP
ajeer-213	171	2	the	the	DET
ajeer-213	171	3	developed	develop	VERB
ajeer-213	171	4	countries	country	NOUN
ajeer-213	171	5	asian	asian	ADJ
ajeer-213	171	6	journal	journal	NOUN
ajeer-213	171	7	of	of	ADP
ajeer-213	171	8	economics	economic	NOUN
ajeer-213	171	9	and	and	CCONJ
ajeer-213	171	10	empirical	empirical	ADJ
ajeer-213	171	11	research	research	NOUN
ajeer-213	171	12	,	,	PUNCT
ajeer-213	171	13	2016	2016	NUM
ajeer-213	171	14	,	,	PUNCT
ajeer-213	171	15	3(1	3(1	NUM
ajeer-213	171	16	):	):	PUNCT
ajeer-213	171	17	59	59	NUM
ajeer-213	171	18	-	-	SYM
ajeer-213	171	19	70	70	NUM
ajeer-213	171	20	63	63	NUM
ajeer-213	171	21	like	like	ADP
ajeer-213	171	22	united	united	PROPN
ajeer-213	171	23	states	states	PROPN
ajeer-213	171	24	of	of	ADP
ajeer-213	171	25	america	america	PROPN
ajeer-213	171	26	and	and	CCONJ
ajeer-213	171	27	great	great	ADJ
ajeer-213	171	28	britain	britain	PROPN
ajeer-213	171	29	,	,	PUNCT
ajeer-213	171	30	both	both	CCONJ
ajeer-213	171	31	direct	direct	ADJ
ajeer-213	171	32	and	and	CCONJ
ajeer-213	171	33	indirect	indirect	ADJ
ajeer-213	171	34	taxes	taxis	NOUN
ajeer-213	171	35	are	be	AUX
ajeer-213	171	36	administered	administer	VERB
ajeer-213	171	37	by	by	ADP
ajeer-213	171	38	one	one	NUM
ajeer-213	171	39	body	body	NOUN
ajeer-213	171	40	.	.	PUNCT
ajeer-213	172	1	in	in	ADP
ajeer-213	172	2	spite	spite	NOUN
ajeer-213	172	3	of	of	ADP
ajeer-213	172	4	the	the	DET
ajeer-213	172	5	immense	immense	ADJ
ajeer-213	172	6	contribution	contribution	NOUN
ajeer-213	172	7	to	to	PART
ajeer-213	172	8	tax	tax	NOUN
ajeer-213	172	9	revenue	revenue	NOUN
ajeer-213	172	10	by	by	ADP
ajeer-213	172	11	indirect	indirect	ADJ
ajeer-213	172	12	taxes	taxis	NOUN
ajeer-213	172	13	,	,	PUNCT
ajeer-213	172	14	direct	direct	ADJ
ajeer-213	172	15	taxes	taxis	NOUN
ajeer-213	172	16	have	have	VERB
ajeer-213	172	17	great	great	ADJ
ajeer-213	172	18	potentials	potential	NOUN
ajeer-213	172	19	.	.	PUNCT
ajeer-213	173	1	these	these	DET
ajeer-213	173	2	potentials	potential	NOUN
ajeer-213	173	3	,	,	PUNCT
ajeer-213	173	4	if	if	SCONJ
ajeer-213	173	5	properly	properly	ADV
ajeer-213	173	6	harnessed	harness	VERB
ajeer-213	173	7	,	,	PUNCT
ajeer-213	173	8	will	will	AUX
ajeer-213	173	9	change	change	VERB
ajeer-213	173	10	the	the	DET
ajeer-213	173	11	trend	trend	NOUN
ajeer-213	173	12	in	in	ADP
ajeer-213	173	13	the	the	DET
ajeer-213	173	14	developing	develop	VERB
ajeer-213	173	15	countries	country	NOUN
ajeer-213	173	16	to	to	ADP
ajeer-213	173	17	that	that	PRON
ajeer-213	173	18	of	of	ADP
ajeer-213	173	19	the	the	DET
ajeer-213	173	20	developed	develop	VERB
ajeer-213	173	21	countries	country	NOUN
ajeer-213	173	22	.	.	PUNCT
ajeer-213	174	1	personal	personal	ADJ
ajeer-213	174	2	tax	tax	NOUN
ajeer-213	174	3	relief	relief	NOUN
ajeer-213	174	4	(	(	PUNCT
ajeer-213	174	5	ptr	ptr	PROPN
ajeer-213	174	6	)	)	PUNCT
ajeer-213	174	7	is	be	AUX
ajeer-213	174	8	a	a	DET
ajeer-213	174	9	relief	relief	NOUN
ajeer-213	174	10	given	give	VERB
ajeer-213	174	11	to	to	ADP
ajeer-213	174	12	a	a	DET
ajeer-213	174	13	taxpayer	taxpayer	NOUN
ajeer-213	174	14	in	in	ADP
ajeer-213	174	15	order	order	NOUN
ajeer-213	174	16	to	to	PART
ajeer-213	174	17	reduce	reduce	VERB
ajeer-213	174	18	the	the	DET
ajeer-213	174	19	burden	burden	NOUN
ajeer-213	174	20	on	on	ADP
ajeer-213	174	21	the	the	DET
ajeer-213	174	22	taxpayer	taxpayer	NOUN
ajeer-213	174	23	,	,	PUNCT
ajeer-213	174	24	it	it	PRON
ajeer-213	174	25	relates	relate	VERB
ajeer-213	174	26	to	to	ADP
ajeer-213	174	27	only	only	ADV
ajeer-213	174	28	the	the	DET
ajeer-213	174	29	taxpayer	taxpayer	NOUN
ajeer-213	174	30	,	,	PUNCT
ajeer-213	174	31	it	it	PRON
ajeer-213	174	32	is	be	AUX
ajeer-213	174	33	deducted	deduct	VERB
ajeer-213	174	34	before	before	SCONJ
ajeer-213	174	35	net	net	ADJ
ajeer-213	174	36	income	income	NOUN
ajeer-213	174	37	is	be	AUX
ajeer-213	174	38	taxed	tax	VERB
ajeer-213	174	39	,	,	PUNCT
ajeer-213	174	40	and	and	CCONJ
ajeer-213	174	41	is	be	AUX
ajeer-213	174	42	carried	carry	VERB
ajeer-213	174	43	out	out	ADP
ajeer-213	174	44	by	by	ADP
ajeer-213	174	45	gra	gra	PROPN
ajeer-213	174	46	.	.	PUNCT
ajeer-213	174	47	tax	tax	PROPN
ajeer-213	174	48	needs	need	NOUN
ajeer-213	174	49	to	to	PART
ajeer-213	174	50	be	be	AUX
ajeer-213	174	51	paid	pay	VERB
ajeer-213	174	52	for	for	ADP
ajeer-213	174	53	the	the	DET
ajeer-213	174	54	development	development	NOUN
ajeer-213	174	55	of	of	ADP
ajeer-213	174	56	the	the	DET
ajeer-213	174	57	country	country	NOUN
ajeer-213	174	58	.	.	PUNCT
ajeer-213	175	1	the	the	DET
ajeer-213	175	2	income	income	NOUN
ajeer-213	175	3	tax	tax	PROPN
ajeer-213	175	4	department	department	NOUN
ajeer-213	175	5	which	which	PRON
ajeer-213	175	6	was	be	AUX
ajeer-213	175	7	a	a	DET
ajeer-213	175	8	civil	civil	ADJ
ajeer-213	175	9	service	service	NOUN
ajeer-213	175	10	department	department	NOUN
ajeer-213	175	11	was	be	AUX
ajeer-213	175	12	responsible	responsible	ADJ
ajeer-213	175	13	for	for	ADP
ajeer-213	175	14	collecting	collect	VERB
ajeer-213	175	15	the	the	DET
ajeer-213	175	16	taxes	taxis	NOUN
ajeer-213	175	17	.	.	PUNCT
ajeer-213	176	1	in	in	ADP
ajeer-213	176	2	addition	addition	NOUN
ajeer-213	176	3	to	to	ADP
ajeer-213	176	4	more	more	ADJ
ajeer-213	176	5	taxes	taxis	NOUN
ajeer-213	176	6	and	and	CCONJ
ajeer-213	176	7	the	the	DET
ajeer-213	176	8	personal	personal	ADJ
ajeer-213	176	9	tax	tax	NOUN
ajeer-213	176	10	reliefs	relief	NOUN
ajeer-213	176	11	,	,	PUNCT
ajeer-213	176	12	the	the	DET
ajeer-213	176	13	tax	tax	NOUN
ajeer-213	176	14	collecting	collecting	NOUN
ajeer-213	176	15	department	department	NOUN
ajeer-213	176	16	renamed	rename	VERB
ajeer-213	176	17	the	the	DET
ajeer-213	176	18	central	central	ADJ
ajeer-213	176	19	revenue	revenue	NOUN
ajeer-213	176	20	department	department	PROPN
ajeer-213	176	21	in	in	ADP
ajeer-213	176	22	july	july	PROPN
ajeer-213	176	23	,	,	PUNCT
ajeer-213	176	24	1963	1963	NUM
ajeer-213	176	25	to	to	PART
ajeer-213	176	26	reflect	reflect	VERB
ajeer-213	176	27	and	and	CCONJ
ajeer-213	176	28	cater	cater	VERB
ajeer-213	176	29	for	for	ADP
ajeer-213	176	30	the	the	DET
ajeer-213	176	31	broad	broad	ADJ
ajeer-213	176	32	scope	scope	NOUN
ajeer-213	176	33	of	of	ADP
ajeer-213	176	34	the	the	DET
ajeer-213	176	35	taxes	taxis	NOUN
ajeer-213	176	36	collected	collect	VERB
ajeer-213	176	37	and	and	CCONJ
ajeer-213	176	38	the	the	DET
ajeer-213	176	39	granting	granting	NOUN
ajeer-213	176	40	of	of	ADP
ajeer-213	176	41	the	the	DET
ajeer-213	176	42	personal	personal	ADJ
ajeer-213	176	43	tax	tax	NOUN
ajeer-213	176	44	reliefs	relief	NOUN
ajeer-213	176	45	on	on	ADP
ajeer-213	176	46	behalf	behalf	NOUN
ajeer-213	176	47	of	of	ADP
ajeer-213	176	48	the	the	DET
ajeer-213	176	49	taxpayer	taxpayer	NOUN
ajeer-213	176	50	in	in	ADP
ajeer-213	176	51	ghana	ghana	PROPN
ajeer-213	176	52	.	.	PUNCT
ajeer-213	177	1	however	however	ADV
ajeer-213	177	2	,	,	PUNCT
ajeer-213	177	3	in	in	ADP
ajeer-213	177	4	july	july	PROPN
ajeer-213	177	5	1986	1986	NUM
ajeer-213	177	6	,	,	PUNCT
ajeer-213	177	7	the	the	DET
ajeer-213	177	8	government	government	NOUN
ajeer-213	177	9	took	take	VERB
ajeer-213	177	10	a	a	DET
ajeer-213	177	11	decision	decision	NOUN
ajeer-213	177	12	to	to	PART
ajeer-213	177	13	make	make	VERB
ajeer-213	177	14	some	some	DET
ajeer-213	177	15	changes	change	NOUN
ajeer-213	177	16	in	in	ADP
ajeer-213	177	17	the	the	DET
ajeer-213	177	18	department	department	NOUN
ajeer-213	177	19	which	which	PRON
ajeer-213	177	20	brought	bring	VERB
ajeer-213	177	21	the	the	DET
ajeer-213	177	22	name	name	NOUN
ajeer-213	177	23	internal	internal	ADJ
ajeer-213	177	24	revenue	revenue	NOUN
ajeer-213	177	25	service	service	NOUN
ajeer-213	177	26	(	(	PUNCT
ajeer-213	177	27	irs	irs	PROPN
ajeer-213	177	28	)	)	PUNCT
ajeer-213	177	29	law	law	NOUN
ajeer-213	177	30	,	,	PUNCT
ajeer-213	177	31	1986	1986	NUM
ajeer-213	177	32	(	(	PUNCT
ajeer-213	177	33	pndcl143	pndcl143	PROPN
ajeer-213	177	34	)	)	PUNCT
ajeer-213	177	35	.	.	PUNCT
ajeer-213	178	1	these	these	DET
ajeer-213	178	2	changes	change	NOUN
ajeer-213	178	3	and	and	CCONJ
ajeer-213	178	4	the	the	DET
ajeer-213	178	5	reforming	reform	VERB
ajeer-213	178	6	system	system	NOUN
ajeer-213	178	7	helped	help	VERB
ajeer-213	178	8	irs	irs	PROPN
ajeer-213	178	9	to	to	PART
ajeer-213	178	10	increase	increase	VERB
ajeer-213	178	11	the	the	DET
ajeer-213	178	12	system	system	NOUN
ajeer-213	178	13	of	of	ADP
ajeer-213	178	14	taxpaying	taxpaying	NOUN
ajeer-213	178	15	from	from	ADP
ajeer-213	178	16	both	both	CCONJ
ajeer-213	178	17	the	the	DET
ajeer-213	178	18	employees	employee	NOUN
ajeer-213	178	19	and	and	CCONJ
ajeer-213	178	20	self	self	NOUN
ajeer-213	178	21	-	-	PUNCT
ajeer-213	178	22	employed	employ	VERB
ajeer-213	178	23	.	.	PUNCT
ajeer-213	179	1	according	accord	VERB
ajeer-213	179	2	to	to	ADP
ajeer-213	179	3	cavalcanti	cavalcanti	PROPN
ajeer-213	179	4	and	and	CCONJ
ajeer-213	179	5	li	li	PROPN
ajeer-213	179	6	(	(	PUNCT
ajeer-213	179	7	1999	1999	NUM
ajeer-213	179	8	)	)	PUNCT
ajeer-213	179	9	the	the	DET
ajeer-213	179	10	reforming	reform	VERB
ajeer-213	179	11	tax	tax	NOUN
ajeer-213	179	12	expenditure	expenditure	NOUN
ajeer-213	179	13	programs	program	NOUN
ajeer-213	179	14	that	that	PRON
ajeer-213	179	15	were	be	AUX
ajeer-213	179	16	introduced	introduce	VERB
ajeer-213	179	17	in	in	ADP
ajeer-213	179	18	1992	1992	NUM
ajeer-213	179	19	to	to	PART
ajeer-213	179	20	compensate	compensate	VERB
ajeer-213	179	21	lower	low	ADJ
ajeer-213	179	22	income	income	NOUN
ajeer-213	179	23	taxpayers	taxpayer	NOUN
ajeer-213	179	24	for	for	ADP
ajeer-213	179	25	the	the	DET
ajeer-213	179	26	proliferated	proliferated	ADJ
ajeer-213	179	27	,	,	PUNCT
ajeer-213	179	28	making	make	VERB
ajeer-213	179	29	the	the	DET
ajeer-213	179	30	normative	normative	ADJ
ajeer-213	179	31	tax	tax	NOUN
ajeer-213	179	32	system	system	NOUN
ajeer-213	179	33	difficult	difficult	ADJ
ajeer-213	179	34	for	for	SCONJ
ajeer-213	179	35	the	the	DET
ajeer-213	179	36	average	average	ADJ
ajeer-213	179	37	taxpayer	taxpayer	NOUN
ajeer-213	179	38	to	to	PART
ajeer-213	179	39	understand	understand	VERB
ajeer-213	179	40	,	,	PUNCT
ajeer-213	179	41	reducing	reduce	VERB
ajeer-213	179	42	the	the	DET
ajeer-213	179	43	tax	tax	NOUN
ajeer-213	179	44	base	base	NOUN
ajeer-213	179	45	.	.	PUNCT
ajeer-213	180	1	cavalcanti	cavalcanti	PROPN
ajeer-213	180	2	and	and	CCONJ
ajeer-213	180	3	li	li	PROPN
ajeer-213	180	4	(	(	PUNCT
ajeer-213	180	5	1999	1999	NUM
ajeer-213	180	6	)	)	PUNCT
ajeer-213	180	7	contend	contend	VERB
ajeer-213	180	8	that	that	SCONJ
ajeer-213	180	9	strengthening	strengthen	VERB
ajeer-213	180	10	the	the	DET
ajeer-213	180	11	administration	administration	NOUN
ajeer-213	180	12	of	of	ADP
ajeer-213	180	13	system	system	NOUN
ajeer-213	180	14	tax	tax	NOUN
ajeer-213	180	15	expenditure	expenditure	NOUN
ajeer-213	180	16	programs	program	NOUN
ajeer-213	180	17	was	be	AUX
ajeer-213	180	18	the	the	DET
ajeer-213	180	19	first	first	ADJ
ajeer-213	180	20	step	step	NOUN
ajeer-213	180	21	towards	towards	ADP
ajeer-213	180	22	making	make	VERB
ajeer-213	180	23	them	they	PRON
ajeer-213	180	24	effective	effective	ADJ
ajeer-213	180	25	and	and	CCONJ
ajeer-213	180	26	equitable	equitable	AUX
ajeer-213	180	27	limiting	limit	VERB
ajeer-213	180	28	their	their	PRON
ajeer-213	180	29	costs	cost	NOUN
ajeer-213	180	30	and	and	CCONJ
ajeer-213	180	31	preventing	prevent	VERB
ajeer-213	180	32	the	the	DET
ajeer-213	180	33	tax	tax	NOUN
ajeer-213	180	34	base	base	NOUN
ajeer-213	180	35	from	from	ADP
ajeer-213	180	36	shrinking	shrink	VERB
ajeer-213	180	37	.	.	PUNCT
ajeer-213	181	1	it	it	PRON
ajeer-213	181	2	has	have	AUX
ajeer-213	181	3	been	be	AUX
ajeer-213	181	4	discuss	discuss	VERB
ajeer-213	181	5	that	that	SCONJ
ajeer-213	181	6	the	the	DET
ajeer-213	181	7	options	option	NOUN
ajeer-213	181	8	for	for	ADP
ajeer-213	181	9	increasing	increase	VERB
ajeer-213	181	10	the	the	DET
ajeer-213	181	11	scrutiny	scrutiny	NOUN
ajeer-213	181	12	of	of	ADP
ajeer-213	181	13	the	the	DET
ajeer-213	181	14	tax	tax	NOUN
ajeer-213	181	15	expenditure	expenditure	NOUN
ajeer-213	181	16	programs	program	NOUN
ajeer-213	181	17	,	,	PUNCT
ajeer-213	181	18	defining	define	VERB
ajeer-213	181	19	their	their	PRON
ajeer-213	181	20	opportunity	opportunity	NOUN
ajeer-213	181	21	cost	cost	NOUN
ajeer-213	181	22	and	and	CCONJ
ajeer-213	181	23	effect	effect	NOUN
ajeer-213	181	24	on	on	ADP
ajeer-213	181	25	the	the	DET
ajeer-213	181	26	tax	tax	NOUN
ajeer-213	181	27	system	system	NOUN
ajeer-213	181	28	.	.	PUNCT
ajeer-213	182	1	currently	currently	ADV
ajeer-213	182	2	,	,	PUNCT
ajeer-213	182	3	the	the	DET
ajeer-213	182	4	programs	program	NOUN
ajeer-213	182	5	enjoy	enjoy	VERB
ajeer-213	182	6	a	a	DET
ajeer-213	182	7	funding	funding	NOUN
ajeer-213	182	8	advantage	advantage	NOUN
ajeer-213	182	9	over	over	ADP
ajeer-213	182	10	direct	direct	ADJ
ajeer-213	182	11	spending	spending	NOUN
ajeer-213	182	12	programs	program	NOUN
ajeer-213	182	13	because	because	SCONJ
ajeer-213	182	14	it	it	PRON
ajeer-213	182	15	is	be	AUX
ajeer-213	182	16	not	not	PART
ajeer-213	182	17	subjected	subject	VERB
ajeer-213	182	18	to	to	ADP
ajeer-213	182	19	systematic	systematic	ADJ
ajeer-213	182	20	review	review	NOUN
ajeer-213	182	21	in	in	ADP
ajeer-213	182	22	that	that	PRON
ajeer-213	182	23	to	to	PART
ajeer-213	182	24	limit	limit	VERB
ajeer-213	182	25	the	the	DET
ajeer-213	182	26	expansion	expansion	NOUN
ajeer-213	182	27	of	of	ADP
ajeer-213	182	28	these	these	DET
ajeer-213	182	29	programs	program	NOUN
ajeer-213	182	30	and	and	CCONJ
ajeer-213	182	31	reduce	reduce	VERB
ajeer-213	182	32	their	their	PRON
ajeer-213	182	33	less	less	ADV
ajeer-213	182	34	desirable	desirable	ADJ
ajeer-213	182	35	effect	effect	NOUN
ajeer-213	182	36	on	on	ADP
ajeer-213	182	37	the	the	DET
ajeer-213	182	38	dates	date	NOUN
ajeer-213	182	39	for	for	ADP
ajeer-213	182	40	the	the	DET
ajeer-213	182	41	system	system	NOUN
ajeer-213	182	42	,	,	PUNCT
ajeer-213	182	43	cavalcanti	cavalcanti	PROPN
ajeer-213	182	44	and	and	CCONJ
ajeer-213	182	45	li	li	PROPN
ajeer-213	182	46	suggest	suggest	AUX
ajeer-213	182	47	defining	define	VERB
ajeer-213	182	48	a	a	DET
ajeer-213	182	49	benchmark	benchmark	ADJ
ajeer-213	182	50	tax	tax	NOUN
ajeer-213	182	51	structure	structure	NOUN
ajeer-213	182	52	,	,	PUNCT
ajeer-213	182	53	establishes	establish	VERB
ajeer-213	182	54	sunset	sunset	NOUN
ajeer-213	182	55	dates	date	NOUN
ajeer-213	182	56	for	for	ADP
ajeer-213	182	57	the	the	DET
ajeer-213	182	58	programs	program	NOUN
ajeer-213	182	59	,	,	PUNCT
ajeer-213	182	60	forecasting	forecast	VERB
ajeer-213	182	61	their	their	PRON
ajeer-213	182	62	cost	cost	NOUN
ajeer-213	182	63	,	,	PUNCT
ajeer-213	182	64	and	and	CCONJ
ajeer-213	182	65	reviewing	review	VERB
ajeer-213	182	66	their	their	PRON
ajeer-213	182	67	economic	economic	ADJ
ajeer-213	182	68	effectiveness	effectiveness	NOUN
ajeer-213	182	69	,	,	PUNCT
ajeer-213	182	70	efficiency	efficiency	NOUN
ajeer-213	182	71	and	and	CCONJ
ajeer-213	182	72	equity	equity	NOUN
ajeer-213	182	73	by	by	ADP
ajeer-213	182	74	comparing	compare	VERB
ajeer-213	182	75	them	they	PRON
ajeer-213	182	76	with	with	ADP
ajeer-213	182	77	direct	direct	ADJ
ajeer-213	182	78	expenditure	expenditure	NOUN
ajeer-213	182	79	.	.	PUNCT
ajeer-213	183	1	the	the	DET
ajeer-213	183	2	reforming	reforming	NOUN
ajeer-213	183	3	and	and	CCONJ
ajeer-213	183	4	changes	change	NOUN
ajeer-213	183	5	that	that	PRON
ajeer-213	183	6	was	be	AUX
ajeer-213	183	7	made	make	VERB
ajeer-213	183	8	in	in	ADP
ajeer-213	183	9	the	the	DET
ajeer-213	183	10	tax	tax	NOUN
ajeer-213	183	11	administration	administration	NOUN
ajeer-213	183	12	will	will	AUX
ajeer-213	183	13	help	help	VERB
ajeer-213	183	14	taxpayers	taxpayer	NOUN
ajeer-213	183	15	to	to	PART
ajeer-213	183	16	get	get	VERB
ajeer-213	183	17	a	a	DET
ajeer-213	183	18	good	good	ADJ
ajeer-213	183	19	access	access	NOUN
ajeer-213	183	20	into	into	ADP
ajeer-213	183	21	tax	tax	NOUN
ajeer-213	183	22	system	system	NOUN
ajeer-213	183	23	for	for	ADP
ajeer-213	183	24	claiming	claim	VERB
ajeer-213	183	25	of	of	ADP
ajeer-213	183	26	the	the	DET
ajeer-213	183	27	tax	tax	NOUN
ajeer-213	183	28	refunds	refund	NOUN
ajeer-213	183	29	and	and	CCONJ
ajeer-213	183	30	the	the	DET
ajeer-213	183	31	reliefs	relief	NOUN
ajeer-213	183	32	as	as	ADV
ajeer-213	183	33	well	well	ADV
ajeer-213	183	34	.	.	PUNCT
ajeer-213	184	1	ptr	ptr	PROPN
ajeer-213	184	2	is	be	AUX
ajeer-213	184	3	an	an	DET
ajeer-213	184	4	element	element	NOUN
ajeer-213	184	5	of	of	ADP
ajeer-213	184	6	well	well	ADV
ajeer-213	184	7	-	-	PUNCT
ajeer-213	184	8	balanced	balance	VERB
ajeer-213	184	9	program	program	NOUN
ajeer-213	184	10	,	,	PUNCT
ajeer-213	184	11	which	which	PRON
ajeer-213	184	12	at	at	ADP
ajeer-213	184	13	its	its	PRON
ajeer-213	184	14	core	core	NOUN
ajeer-213	184	15	should	should	AUX
ajeer-213	184	16	focused	focus	VERB
ajeer-213	184	17	on	on	ADP
ajeer-213	184	18	satisfying	satisfy	VERB
ajeer-213	184	19	the	the	DET
ajeer-213	184	20	employee	employee	NOUN
ajeer-213	184	21	.	.	PUNCT
ajeer-213	185	1	and	and	CCONJ
ajeer-213	185	2	evaluation	evaluation	NOUN
ajeer-213	185	3	on	on	ADP
ajeer-213	185	4	reliefs	relief	NOUN
ajeer-213	185	5	on	on	ADP
ajeer-213	185	6	ethical	ethical	ADJ
ajeer-213	185	7	evaluations	evaluation	NOUN
ajeer-213	185	8	in	in	ADP
ajeer-213	185	9	an	an	DET
ajeer-213	185	10	equitable	equitable	ADJ
ajeer-213	185	11	relief	relief	NOUN
ajeer-213	185	12	which	which	PRON
ajeer-213	185	13	assessed	assess	VERB
ajeer-213	185	14	revenue	revenue	NOUN
ajeer-213	185	15	to	to	PART
ajeer-213	185	16	know	know	VERB
ajeer-213	185	17	whether	whether	SCONJ
ajeer-213	185	18	it	it	PRON
ajeer-213	185	19	will	will	AUX
ajeer-213	185	20	help	help	VERB
ajeer-213	185	21	revenue	revenue	NOUN
ajeer-213	185	22	authority	authority	NOUN
ajeer-213	185	23	in	in	ADP
ajeer-213	185	24	order	order	NOUN
ajeer-213	185	25	to	to	PART
ajeer-213	185	26	improve	improve	VERB
ajeer-213	185	27	the	the	DET
ajeer-213	185	28	relief	relief	NOUN
ajeer-213	185	29	system	system	NOUN
ajeer-213	185	30	.	.	PUNCT
ajeer-213	186	1	fleischman	fleischman	PROPN
ajeer-213	186	2	&	&	CCONJ
ajeer-213	186	3	li	li	PROPN
ajeer-213	186	4	valentine	valentine	PROPN
ajeer-213	186	5	has	have	AUX
ajeer-213	186	6	developed	develop	VERB
ajeer-213	186	7	a	a	DET
ajeer-213	186	8	new	new	ADJ
ajeer-213	186	9	equitable	equitable	ADJ
ajeer-213	186	10	relief	relief	NOUN
ajeer-213	186	11	subset	subset	NOUN
ajeer-213	186	12	of	of	ADP
ajeer-213	186	13	the	the	DET
ajeer-213	186	14	revised	revise	VERB
ajeer-213	186	15	innocent	innocent	ADJ
ajeer-213	186	16	spouse	spouse	NOUN
ajeer-213	186	17	rules	rule	NOUN
ajeer-213	186	18	which	which	PRON
ajeer-213	186	19	was	be	AUX
ajeer-213	186	20	helpful	helpful	ADJ
ajeer-213	186	21	when	when	SCONJ
ajeer-213	186	22	making	make	VERB
ajeer-213	186	23	relief	relief	NOUN
ajeer-213	186	24	decisions	decision	NOUN
ajeer-213	186	25	.	.	PUNCT
ajeer-213	187	1	in	in	ADP
ajeer-213	187	2	addition	addition	NOUN
ajeer-213	187	3	,	,	PUNCT
ajeer-213	187	4	it	it	PRON
ajeer-213	187	5	was	be	AUX
ajeer-213	187	6	addressed	address	VERB
ajeer-213	187	7	that	that	SCONJ
ajeer-213	187	8	the	the	DET
ajeer-213	187	9	ethical	ethical	ADJ
ajeer-213	187	10	and	and	CCONJ
ajeer-213	187	11	gender	gender	NOUN
ajeer-213	187	12	issues	issue	NOUN
ajeer-213	187	13	associated	associate	VERB
ajeer-213	187	14	with	with	ADP
ajeer-213	187	15	equitable	equitable	ADJ
ajeer-213	187	16	relief	relief	NOUN
ajeer-213	187	17	.	.	PUNCT
ajeer-213	188	1	meanwhile	meanwhile	ADV
ajeer-213	188	2	,	,	PUNCT
ajeer-213	188	3	it	it	PRON
ajeer-213	188	4	was	be	AUX
ajeer-213	188	5	suggested	suggest	VERB
ajeer-213	188	6	that	that	SCONJ
ajeer-213	188	7	several	several	ADJ
ajeer-213	188	8	equitable	equitable	ADJ
ajeer-213	188	9	reliefs	relief	NOUN
ajeer-213	188	10	factors	factor	NOUN
ajeer-213	188	11	are	be	AUX
ajeer-213	188	12	useful	useful	ADJ
ajeer-213	188	13	as	as	ADP
ajeer-213	188	14	discriminators	discriminator	NOUN
ajeer-213	188	15	in	in	ADP
ajeer-213	188	16	the	the	DET
ajeer-213	188	17	relief	relief	NOUN
ajeer-213	188	18	decision	decision	NOUN
ajeer-213	188	19	and	and	CCONJ
ajeer-213	188	20	demonstrate	demonstrate	VERB
ajeer-213	188	21	that	that	SCONJ
ajeer-213	188	22	the	the	DET
ajeer-213	188	23	recognition	recognition	NOUN
ajeer-213	188	24	of	of	ADP
ajeer-213	188	25	an	an	DET
ajeer-213	188	26	ethical	ethical	ADJ
ajeer-213	188	27	issue	issue	NOUN
ajeer-213	188	28	and	and	CCONJ
ajeer-213	188	29	perceptions	perception	NOUN
ajeer-213	188	30	of	of	ADP
ajeer-213	188	31	moral	moral	ADJ
ajeer-213	188	32	intensity	intensity	NOUN
ajeer-213	188	33	affected	affect	VERB
ajeer-213	188	34	the	the	DET
ajeer-213	188	35	decision	decision	NOUN
ajeer-213	188	36	to	to	PART
ajeer-213	188	37	grant	grant	VERB
ajeer-213	188	38	relief	relief	NOUN
ajeer-213	188	39	in	in	ADP
ajeer-213	188	40	innocent	innocent	ADJ
ajeer-213	188	41	spouse	spouse	NOUN
ajeer-213	188	42	situations	situation	NOUN
ajeer-213	188	43	in	in	ADP
ajeer-213	188	44	that	that	SCONJ
ajeer-213	188	45	the	the	DET
ajeer-213	188	46	numerous	numerous	ADJ
ajeer-213	188	47	personal	personal	ADJ
ajeer-213	188	48	and	and	CCONJ
ajeer-213	188	49	societal	societal	ADJ
ajeer-213	188	50	implications	implication	NOUN
ajeer-213	188	51	for	for	ADP
ajeer-213	188	52	businesses	business	NOUN
ajeer-213	188	53	,	,	PUNCT
ajeer-213	188	54	gra	gra	PROPN
ajeer-213	188	55	agents	agent	NOUN
ajeer-213	188	56	as	as	ADV
ajeer-213	188	57	well	well	ADV
ajeer-213	188	58	as	as	ADP
ajeer-213	188	59	other	other	ADJ
ajeer-213	188	60	nations	nation	NOUN
ajeer-213	188	61	wishing	wish	VERB
ajeer-213	188	62	to	to	PART
ajeer-213	188	63	reform	reform	VERB
ajeer-213	188	64	their	their	PRON
ajeer-213	188	65	tax	tax	NOUN
ajeer-213	188	66	structures	structure	NOUN
ajeer-213	188	67	while	while	SCONJ
ajeer-213	188	68	assessing	assess	VERB
ajeer-213	188	69	between	between	ADP
ajeer-213	188	70	equity	equity	NOUN
ajeer-213	188	71	tax	tax	NOUN
ajeer-213	188	72	revenue	revenue	NOUN
ajeer-213	188	73	generation	generation	NOUN
ajeer-213	188	74	.	.	PUNCT
ajeer-213	189	1	the	the	DET
ajeer-213	189	2	tax	tax	NOUN
ajeer-213	189	3	structure	structure	NOUN
ajeer-213	189	4	of	of	ADP
ajeer-213	189	5	the	the	DET
ajeer-213	189	6	equitable	equitable	ADJ
ajeer-213	189	7	relief	relief	NOUN
ajeer-213	189	8	system	system	NOUN
ajeer-213	189	9	assessment	assessment	NOUN
ajeer-213	189	10	will	will	AUX
ajeer-213	189	11	help	help	VERB
ajeer-213	189	12	improve	improve	VERB
ajeer-213	189	13	the	the	DET
ajeer-213	189	14	personal	personal	ADJ
ajeer-213	189	15	tax	tax	NOUN
ajeer-213	189	16	relief	relief	NOUN
ajeer-213	189	17	system	system	NOUN
ajeer-213	189	18	.	.	PUNCT
ajeer-213	190	1	2.4	2.4	NUM
ajeer-213	190	2	.	.	PUNCT
ajeer-213	191	1	empirical	empirical	ADJ
ajeer-213	191	2	literature	literature	NOUN
ajeer-213	191	3	all	all	ADV
ajeer-213	191	4	over	over	ADP
ajeer-213	191	5	the	the	DET
ajeer-213	191	6	world	world	NOUN
ajeer-213	191	7	most	most	ADV
ajeer-213	191	8	especially	especially	ADV
ajeer-213	191	9	,	,	PUNCT
ajeer-213	191	10	the	the	DET
ajeer-213	191	11	commonwealth	commonwealth	PROPN
ajeer-213	191	12	nations	nation	NOUN
ajeer-213	191	13	,	,	PUNCT
ajeer-213	191	14	personal	personal	ADJ
ajeer-213	191	15	tax	tax	NOUN
ajeer-213	191	16	reliefs	relief	NOUN
ajeer-213	191	17	are	be	AUX
ajeer-213	191	18	essentially	essentially	ADV
ajeer-213	191	19	the	the	DET
ajeer-213	191	20	same	same	ADJ
ajeer-213	191	21	.	.	PUNCT
ajeer-213	192	1	the	the	DET
ajeer-213	192	2	differences	difference	NOUN
ajeer-213	192	3	are	be	AUX
ajeer-213	192	4	in	in	ADP
ajeer-213	192	5	the	the	DET
ajeer-213	192	6	amounts	amount	NOUN
ajeer-213	192	7	granted	grant	VERB
ajeer-213	192	8	in	in	ADP
ajeer-213	192	9	respect	respect	NOUN
ajeer-213	192	10	of	of	ADP
ajeer-213	192	11	reliefs	relief	NOUN
ajeer-213	192	12	and	and	CCONJ
ajeer-213	192	13	the	the	DET
ajeer-213	192	14	mode	mode	NOUN
ajeer-213	192	15	of	of	ADP
ajeer-213	192	16	operation	operation	NOUN
ajeer-213	192	17	,	,	PUNCT
ajeer-213	192	18	that	that	ADV
ajeer-213	192	19	is	is	ADV
ajeer-213	192	20	,	,	PUNCT
ajeer-213	192	21	the	the	DET
ajeer-213	192	22	administration	administration	NOUN
ajeer-213	192	23	of	of	ADP
ajeer-213	192	24	the	the	DET
ajeer-213	192	25	reliefs	relief	NOUN
ajeer-213	192	26	.	.	PUNCT
ajeer-213	193	1	in	in	ADP
ajeer-213	193	2	the	the	DET
ajeer-213	193	3	united	united	ADJ
ajeer-213	193	4	kingdom	kingdom	PROPN
ajeer-213	193	5	,	,	PUNCT
ajeer-213	193	6	employers	employer	NOUN
ajeer-213	193	7	have	have	AUX
ajeer-213	193	8	been	be	AUX
ajeer-213	193	9	given	give	VERB
ajeer-213	193	10	the	the	DET
ajeer-213	193	11	authority	authority	NOUN
ajeer-213	193	12	to	to	PART
ajeer-213	193	13	grant	grant	VERB
ajeer-213	193	14	personal	personal	ADJ
ajeer-213	193	15	tax	tax	NOUN
ajeer-213	193	16	relief	relief	NOUN
ajeer-213	193	17	to	to	ADP
ajeer-213	193	18	employees	employee	NOUN
ajeer-213	193	19	upfront	upfront	ADJ
ajeer-213	193	20	.	.	PUNCT
ajeer-213	194	1	that	that	PRON
ajeer-213	194	2	is	be	AUX
ajeer-213	194	3	,	,	PUNCT
ajeer-213	194	4	once	once	SCONJ
ajeer-213	194	5	employees	employee	NOUN
ajeer-213	194	6	`	`	PART
ajeer-213	194	7	circumstances	circumstance	NOUN
ajeer-213	194	8	are	be	AUX
ajeer-213	194	9	known	know	VERB
ajeer-213	194	10	(	(	PUNCT
ajeer-213	194	11	through	through	ADP
ajeer-213	194	12	a	a	DET
ajeer-213	194	13	return	return	NOUN
ajeer-213	194	14	form	form	NOUN
ajeer-213	194	15	)	)	PUNCT
ajeer-213	195	1	he	he	PRON
ajeer-213	195	2	/	/	SYM
ajeer-213	196	1	she	she	PRON
ajeer-213	196	2	is	be	AUX
ajeer-213	196	3	granted	grant	VERB
ajeer-213	196	4	an	an	DET
ajeer-213	196	5	equivalent	equivalent	ADJ
ajeer-213	196	6	relief	relief	NOUN
ajeer-213	196	7	each	each	DET
ajeer-213	196	8	month	month	NOUN
ajeer-213	196	9	and	and	CCONJ
ajeer-213	196	10	individual	individual	NOUN
ajeer-213	196	11	have	have	VERB
ajeer-213	196	12	to	to	PART
ajeer-213	196	13	fill	fill	VERB
ajeer-213	196	14	another	another	DET
ajeer-213	196	15	return	return	NOUN
ajeer-213	196	16	form	form	NOUN
ajeer-213	196	17	only	only	ADV
ajeer-213	196	18	when	when	SCONJ
ajeer-213	196	19	his	his	PRON
ajeer-213	196	20	/	/	SYM
ajeer-213	196	21	her	her	PRON
ajeer-213	196	22	circumstances	circumstance	NOUN
ajeer-213	196	23	change	change	VERB
ajeer-213	196	24	.	.	PUNCT
ajeer-213	197	1	for	for	ADP
ajeer-213	197	2	instance	instance	NOUN
ajeer-213	197	3	,	,	PUNCT
ajeer-213	197	4	where	where	SCONJ
ajeer-213	197	5	a	a	DET
ajeer-213	197	6	husband	husband	NOUN
ajeer-213	197	7	and	and	CCONJ
ajeer-213	197	8	wife	wife	NOUN
ajeer-213	197	9	are	be	AUX
ajeer-213	197	10	separated	separate	VERB
ajeer-213	197	11	or	or	CCONJ
ajeer-213	197	12	divorced	divorce	VERB
ajeer-213	197	13	.	.	PUNCT
ajeer-213	198	1	comparing	compare	VERB
ajeer-213	198	2	the	the	DET
ajeer-213	198	3	british	british	ADJ
ajeer-213	198	4	and	and	CCONJ
ajeer-213	198	5	american	american	ADJ
ajeer-213	198	6	system	system	NOUN
ajeer-213	198	7	of	of	ADP
ajeer-213	198	8	tax	tax	NOUN
ajeer-213	198	9	wrote	write	VERB
ajeer-213	198	10	personal	personal	ADJ
ajeer-213	198	11	allowances	allowance	NOUN
ajeer-213	198	12	of	of	ADP
ajeer-213	198	13	roughly	roughly	ADV
ajeer-213	198	14	$	$	SYM
ajeer-213	198	15	200	200	NUM
ajeer-213	198	16	are	be	AUX
ajeer-213	198	17	given	give	VERB
ajeer-213	198	18	in	in	ADP
ajeer-213	198	19	respect	respect	NOUN
ajeer-213	198	20	of	of	ADP
ajeer-213	198	21	the	the	DET
ajeer-213	198	22	following	following	NOUN
ajeer-213	198	23	:	:	PUNCT
ajeer-213	198	24	a.	a.	PROPN
ajeer-213	198	25	single	single	PROPN
ajeer-213	198	26	person	person	PROPN
ajeer-213	198	27	b.	b.	PROPN
ajeer-213	198	28	married	married	PROPN
ajeer-213	198	29	person	person	NOUN
ajeer-213	198	30	c.	c.	PROPN
ajeer-213	198	31	blind	blind	ADJ
ajeer-213	198	32	person	person	NOUN
ajeer-213	198	33	;	;	PUNCT
ajeer-213	198	34	and	and	CCONJ
ajeer-213	198	35	d.	d.	PROPN
ajeer-213	198	36	children	child	NOUN
ajeer-213	198	37	and	and	CCONJ
ajeer-213	198	38	dependant	dependant	ADJ
ajeer-213	198	39	relative	relative	NOUN
ajeer-213	198	40	thus	thus	ADV
ajeer-213	198	41	,	,	PUNCT
ajeer-213	198	42	man	man	NOUN
ajeer-213	198	43	supporting	support	VERB
ajeer-213	198	44	his	his	PRON
ajeer-213	198	45	wife	wife	NOUN
ajeer-213	198	46	and	and	CCONJ
ajeer-213	198	47	two	two	NUM
ajeer-213	198	48	children	child	NOUN
ajeer-213	198	49	will	will	AUX
ajeer-213	198	50	be	be	AUX
ajeer-213	198	51	entitled	entitle	VERB
ajeer-213	198	52	to	to	PART
ajeer-213	198	53	tax	tax	VERB
ajeer-213	198	54	free	free	ADJ
ajeer-213	198	55	allowances	allowance	NOUN
ajeer-213	198	56	of	of	ADP
ajeer-213	198	57	$	$	SYM
ajeer-213	198	58	800	800	NUM
ajeer-213	198	59	.	.	PUNCT
ajeer-213	199	1	if	if	SCONJ
ajeer-213	199	2	the	the	DET
ajeer-213	199	3	wife	wife	NOUN
ajeer-213	199	4	has	have	VERB
ajeer-213	199	5	an	an	DET
ajeer-213	199	6	income	income	NOUN
ajeer-213	199	7	over	over	ADP
ajeer-213	199	8	$	$	SYM
ajeer-213	199	9	200	200	NUM
ajeer-213	199	10	per	per	ADP
ajeer-213	199	11	annum	annum	NOUN
ajeer-213	199	12	,	,	PUNCT
ajeer-213	199	13	she	she	PRON
ajeer-213	199	14	will	will	AUX
ajeer-213	199	15	file	file	VERB
ajeer-213	199	16	a	a	DET
ajeer-213	199	17	separate	separate	ADJ
ajeer-213	199	18	return	return	NOUN
ajeer-213	199	19	and	and	CCONJ
ajeer-213	199	20	is	be	AUX
ajeer-213	199	21	treated	treat	VERB
ajeer-213	199	22	as	as	ADP
ajeer-213	199	23	a	a	DET
ajeer-213	199	24	separate	separate	ADJ
ajeer-213	199	25	person	person	NOUN
ajeer-213	199	26	for	for	ADP
ajeer-213	199	27	all	all	DET
ajeer-213	199	28	proposes	propose	NOUN
ajeer-213	199	29	.	.	PUNCT
ajeer-213	200	1	instead	instead	ADV
ajeer-213	200	2	of	of	ADP
ajeer-213	200	3	an	an	DET
ajeer-213	200	4	earned	earn	VERB
ajeer-213	200	5	income	income	NOUN
ajeer-213	200	6	allowance	allowance	NOUN
ajeer-213	200	7	,	,	PUNCT
ajeer-213	200	8	the	the	DET
ajeer-213	200	9	tax	tax	NOUN
ajeer-213	200	10	payer	payer	NOUN
ajeer-213	200	11	in	in	ADP
ajeer-213	200	12	the	the	DET
ajeer-213	200	13	united	united	PROPN
ajeer-213	200	14	state	state	PROPN
ajeer-213	200	15	is	be	AUX
ajeer-213	200	16	entitled	entitle	VERB
ajeer-213	200	17	to	to	ADP
ajeer-213	200	18	a	a	DET
ajeer-213	200	19	standard	standard	ADJ
ajeer-213	200	20	deduction	deduction	NOUN
ajeer-213	200	21	of	of	ADP
ajeer-213	200	22	10	10	NUM
ajeer-213	200	23	%	%	NOUN
ajeer-213	200	24	of	of	ADP
ajeer-213	200	25	his	his	PRON
ajeer-213	200	26	taxable	taxable	ADJ
ajeer-213	200	27	income	income	NOUN
ajeer-213	200	28	of	of	ADP
ajeer-213	200	29	$	$	SYM
ajeer-213	200	30	1000	1000	NUM
ajeer-213	200	31	(	(	PUNCT
ajeer-213	200	32	$	$	SYM
ajeer-213	200	33	350	350	NUM
ajeer-213	200	34	)	)	PUNCT
ajeer-213	200	35	whichever	whichever	PRON
ajeer-213	200	36	is	be	AUX
ajeer-213	200	37	less	less	ADJ
ajeer-213	200	38	.	.	PUNCT
ajeer-213	201	1	alternatively	alternatively	ADV
ajeer-213	201	2	,	,	PUNCT
ajeer-213	201	3	he	he	PRON
ajeer-213	201	4	can	can	AUX
ajeer-213	201	5	claim	claim	VERB
ajeer-213	201	6	the	the	DET
ajeer-213	201	7	following	follow	VERB
ajeer-213	201	8	deductions	deduction	NOUN
ajeer-213	201	9	:	:	PUNCT
ajeer-213	202	1			X
ajeer-213	202	2	contributions	contribution	NOUN
ajeer-213	202	3	–	–	PUNCT
ajeer-213	202	4	charities	charity	NOUN
ajeer-213	202	5	and	and	CCONJ
ajeer-213	202	6	religious	religious	ADJ
ajeer-213	202	7	organizations	organization	NOUN
ajeer-213	202	8			PART
ajeer-213	202	9	mortgage	mortgage	NOUN
ajeer-213	202	10	interest	interest	NOUN
ajeer-213	202	11	and	and	CCONJ
ajeer-213	202	12	high	high	ADJ
ajeer-213	202	13	purchase	purchase	NOUN
ajeer-213	202	14	charges	charge	NOUN
ajeer-213	202	15	;	;	PUNCT
ajeer-213	202	16	and	and	CCONJ
ajeer-213	202	17			X
ajeer-213	202	18	medical	medical	ADJ
ajeer-213	202	19	and	and	CCONJ
ajeer-213	202	20	dental	dental	ADJ
ajeer-213	202	21	expenses	expense	NOUN
ajeer-213	202	22			PART
ajeer-213	202	23	local	local	ADJ
ajeer-213	202	24	rates	rate	NOUN
ajeer-213	202	25	and	and	CCONJ
ajeer-213	202	26	car	car	NOUN
ajeer-213	202	27	licenses	license	NOUN
ajeer-213	202	28			PART
ajeer-213	202	29	alimony	alimony	NOUN
ajeer-213	202	30			PART
ajeer-213	202	31	uncompensated	uncompensated	ADJ
ajeer-213	202	32	losses	loss	NOUN
ajeer-213	202	33	by	by	ADP
ajeer-213	202	34	means	mean	NOUN
ajeer-213	202	35	of	of	ADP
ajeer-213	202	36	theft	theft	NOUN
ajeer-213	202	37	,	,	PUNCT
ajeer-213	202	38	fire	fire	NOUN
ajeer-213	202	39	,	,	PUNCT
ajeer-213	202	40	etc	etc	X
ajeer-213	202	41	.	.	X
ajeer-213	203	1	the	the	DET
ajeer-213	203	2	balance	balance	NOUN
ajeer-213	203	3	of	of	ADP
ajeer-213	203	4	the	the	DET
ajeer-213	203	5	taxable	taxable	ADJ
ajeer-213	203	6	income	income	NOUN
ajeer-213	203	7	is	be	AUX
ajeer-213	203	8	taxes	taxis	NOUN
ajeer-213	203	9	at	at	ADP
ajeer-213	203	10	a	a	DET
ajeer-213	203	11	progressive	progressive	ADJ
ajeer-213	203	12	rate	rate	NOUN
ajeer-213	203	13	which	which	PRON
ajeer-213	203	14	is	be	AUX
ajeer-213	203	15	based	base	VERB
ajeer-213	203	16	on	on	ADP
ajeer-213	203	17	a	a	DET
ajeer-213	203	18	percentage	percentage	NOUN
ajeer-213	203	19	rate	rate	NOUN
ajeer-213	203	20	.	.	PUNCT
ajeer-213	204	1	there	there	PRON
ajeer-213	204	2	is	be	VERB
ajeer-213	204	3	no	no	DET
ajeer-213	204	4	standard	standard	ADJ
ajeer-213	204	5	rate	rate	NOUN
ajeer-213	204	6	of	of	ADP
ajeer-213	204	7	tax	tax	NOUN
ajeer-213	204	8	as	as	ADP
ajeer-213	204	9	such	such	ADJ
ajeer-213	204	10	according	accord	VERB
ajeer-213	204	11	to	to	ADP
ajeer-213	204	12	h	h	NOUN
ajeer-213	204	13	touch	touch	NOUN
ajeer-213	204	14	,	,	PUNCT
ajeer-213	204	15	the	the	DET
ajeer-213	204	16	american	american	ADJ
ajeer-213	204	17	fills	fill	VERB
ajeer-213	204	18	and	and	CCONJ
ajeer-213	204	19	computes	compute	VERB
ajeer-213	204	20	his	his	PRON
ajeer-213	204	21	or	or	CCONJ
ajeer-213	204	22	her	her	PRON
ajeer-213	204	23	own	own	ADJ
ajeer-213	204	24	tax	tax	NOUN
ajeer-213	204	25	liability	liability	NOUN
ajeer-213	204	26	.	.	PUNCT
ajeer-213	205	1	the	the	DET
ajeer-213	205	2	australian	australian	ADJ
ajeer-213	205	3	system	system	NOUN
ajeer-213	205	4	is	be	AUX
ajeer-213	205	5	much	much	ADV
ajeer-213	205	6	the	the	DET
ajeer-213	205	7	same	same	ADJ
ajeer-213	205	8	as	as	ADP
ajeer-213	205	9	the	the	DET
ajeer-213	205	10	british	british	NOUN
ajeer-213	205	11	that	that	PRON
ajeer-213	205	12	is	be	AUX
ajeer-213	205	13	only	only	ADJ
ajeer-213	205	14	income	income	NOUN
ajeer-213	205	15	is	be	AUX
ajeer-213	205	16	subject	subject	ADJ
ajeer-213	205	17	to	to	ADP
ajeer-213	205	18	tax	tax	NOUN
ajeer-213	205	19	and	and	CCONJ
ajeer-213	205	20	nothing	nothing	PRON
ajeer-213	205	21	else	else	ADV
ajeer-213	205	22	.	.	PUNCT
ajeer-213	206	1	for	for	ADP
ajeer-213	206	2	individuals	individual	NOUN
ajeer-213	206	3	,	,	PUNCT
ajeer-213	206	4	the	the	DET
ajeer-213	206	5	basis	basis	NOUN
ajeer-213	206	6	of	of	ADP
ajeer-213	206	7	assessment	assessment	NOUN
ajeer-213	206	8	is	be	AUX
ajeer-213	206	9	the	the	DET
ajeer-213	206	10	current	current	ADJ
ajeer-213	206	11	year	year	NOUN
ajeer-213	206	12	and	and	CCONJ
ajeer-213	206	13	the	the	DET
ajeer-213	206	14	accounts	account	NOUN
ajeer-213	206	15	are	be	AUX
ajeer-213	206	16	rendered	render	VERB
ajeer-213	206	17	to	to	ADP
ajeer-213	206	18	30	30	NUM
ajeer-213	206	19	th	th	NOUN
ajeer-213	206	20	june	june	PROPN
ajeer-213	206	21	each	each	DET
ajeer-213	206	22	year	year	NOUN
ajeer-213	206	23	.	.	PUNCT
ajeer-213	207	1	no	no	DET
ajeer-213	207	2	standard	standard	ADJ
ajeer-213	207	3	rate	rate	NOUN
ajeer-213	207	4	exists	exist	VERB
ajeer-213	207	5	like	like	ADP
ajeer-213	207	6	the	the	DET
ajeer-213	207	7	american	american	ADJ
ajeer-213	207	8	system	system	NOUN
ajeer-213	207	9	and	and	CCONJ
ajeer-213	207	10	wives	wife	NOUN
ajeer-213	207	11	too	too	ADV
ajeer-213	207	12	are	be	AUX
ajeer-213	207	13	assessed	assess	VERB
ajeer-213	207	14	separately	separately	ADV
ajeer-213	207	15	.	.	PUNCT
ajeer-213	208	1	the	the	DET
ajeer-213	208	2	30	30	NUM
ajeer-213	208	3	th	th	NOUN
ajeer-213	208	4	june	june	PROPN
ajeer-213	208	5	may	may	AUX
ajeer-213	208	6	be	be	AUX
ajeer-213	208	7	inconvenient	inconvenient	ADJ
ajeer-213	208	8	time	time	NOUN
ajeer-213	208	9	for	for	ADP
ajeer-213	208	10	balancing	balance	VERB
ajeer-213	208	11	the	the	DET
ajeer-213	208	12	account	account	NOUN
ajeer-213	208	13	but	but	CCONJ
ajeer-213	208	14	generally	generally	ADV
ajeer-213	208	15	,	,	PUNCT
ajeer-213	208	16	the	the	DET
ajeer-213	208	17	australian	australian	ADJ
ajeer-213	208	18	system	system	NOUN
ajeer-213	208	19	is	be	AUX
ajeer-213	208	20	simpler	simple	ADJ
ajeer-213	208	21	and	and	CCONJ
ajeer-213	208	22	does	do	AUX
ajeer-213	208	23	not	not	PART
ajeer-213	208	24	involve	involve	VERB
ajeer-213	208	25	the	the	DET
ajeer-213	208	26	many	many	ADJ
ajeer-213	208	27	delays	delay	NOUN
ajeer-213	208	28	in	in	ADP
ajeer-213	208	29	the	the	DET
ajeer-213	208	30	british	british	ADJ
ajeer-213	208	31	system	system	NOUN
ajeer-213	208	32	.	.	PUNCT
ajeer-213	209	1	3	3	X
ajeer-213	209	2	.	.	X
ajeer-213	209	3	methodology	methodology	NOUN
ajeer-213	209	4	3.1	3.1	NUM
ajeer-213	209	5	.	.	PUNCT
ajeer-213	210	1	research	research	NOUN
ajeer-213	210	2	design	design	VERB
ajeer-213	210	3	the	the	DET
ajeer-213	210	4	study	study	NOUN
ajeer-213	210	5	employed	employ	VERB
ajeer-213	210	6	descriptive	descriptive	ADJ
ajeer-213	210	7	survey	survey	NOUN
ajeer-213	210	8	.	.	PUNCT
ajeer-213	211	1	creswell	creswell	PROPN
ajeer-213	211	2	(	(	PUNCT
ajeer-213	211	3	2003	2003	NUM
ajeer-213	211	4	)	)	PUNCT
ajeer-213	211	5	defines	define	VERB
ajeer-213	211	6	descriptive	descriptive	ADJ
ajeer-213	211	7	survey	survey	NOUN
ajeer-213	211	8	as	as	ADP
ajeer-213	211	9	a	a	DET
ajeer-213	211	10	method	method	NOUN
ajeer-213	211	11	of	of	ADP
ajeer-213	211	12	collecting	collect	VERB
ajeer-213	211	13	data	datum	NOUN
ajeer-213	211	14	for	for	ADP
ajeer-213	211	15	the	the	DET
ajeer-213	211	16	purpose	purpose	NOUN
ajeer-213	211	17	of	of	ADP
ajeer-213	211	18	testing	testing	NOUN
ajeer-213	211	19	hypothesis	hypothesis	NOUN
ajeer-213	211	20	or	or	CCONJ
ajeer-213	211	21	answering	answer	VERB
ajeer-213	211	22	research	research	NOUN
ajeer-213	211	23	questions	question	NOUN
ajeer-213	211	24	concerning	concern	VERB
ajeer-213	211	25	the	the	DET
ajeer-213	211	26	current	current	ADJ
ajeer-213	211	27	status	status	NOUN
ajeer-213	211	28	of	of	ADP
ajeer-213	211	29	the	the	DET
ajeer-213	211	30	subjects	subject	NOUN
ajeer-213	211	31	under	under	ADP
ajeer-213	211	32	study	study	NOUN
ajeer-213	211	33	.	.	PUNCT
ajeer-213	212	1	descriptive	descriptive	ADJ
ajeer-213	212	2	survey	survey	NOUN
ajeer-213	212	3	is	be	AUX
ajeer-213	212	4	a	a	DET
ajeer-213	212	5	design	design	NOUN
ajeer-213	212	6	used	use	VERB
ajeer-213	212	7	to	to	PART
ajeer-213	212	8	gather	gather	VERB
ajeer-213	212	9	data	datum	NOUN
ajeer-213	212	10	at	at	ADP
ajeer-213	212	11	a	a	DET
ajeer-213	212	12	particular	particular	ADJ
ajeer-213	212	13	point	point	NOUN
ajeer-213	212	14	in	in	ADP
ajeer-213	212	15	time	time	NOUN
ajeer-213	212	16	with	with	ADP
ajeer-213	212	17	the	the	DET
ajeer-213	212	18	intention	intention	NOUN
ajeer-213	212	19	asian	asian	ADJ
ajeer-213	212	20	journal	journal	NOUN
ajeer-213	212	21	of	of	ADP
ajeer-213	212	22	economics	economic	NOUN
ajeer-213	212	23	and	and	CCONJ
ajeer-213	212	24	empirical	empirical	ADJ
ajeer-213	212	25	research	research	NOUN
ajeer-213	212	26	,	,	PUNCT
ajeer-213	212	27	2016	2016	NUM
ajeer-213	212	28	,	,	PUNCT
ajeer-213	212	29	3(1	3(1	NUM
ajeer-213	212	30	):	):	PUNCT
ajeer-213	212	31	59	59	NUM
ajeer-213	212	32	-	-	SYM
ajeer-213	212	33	70	70	NUM
ajeer-213	212	34	64	64	NUM
ajeer-213	212	35	of	of	ADP
ajeer-213	212	36	describing	describe	VERB
ajeer-213	212	37	the	the	DET
ajeer-213	212	38	nature	nature	NOUN
ajeer-213	212	39	of	of	ADP
ajeer-213	212	40	existing	exist	VERB
ajeer-213	212	41	conditions	condition	NOUN
ajeer-213	212	42	or	or	CCONJ
ajeer-213	212	43	identifying	identify	VERB
ajeer-213	212	44	standards	standard	NOUN
ajeer-213	212	45	against	against	ADP
ajeer-213	212	46	which	which	PRON
ajeer-213	212	47	existing	exist	VERB
ajeer-213	212	48	conditions	condition	NOUN
ajeer-213	212	49	can	can	AUX
ajeer-213	212	50	be	be	AUX
ajeer-213	212	51	compared	compare	VERB
ajeer-213	212	52	or	or	CCONJ
ajeer-213	212	53	determining	determine	VERB
ajeer-213	212	54	the	the	DET
ajeer-213	212	55	relationship	relationship	NOUN
ajeer-213	212	56	that	that	PRON
ajeer-213	212	57	exist	exist	VERB
ajeer-213	212	58	between	between	ADP
ajeer-213	212	59	events	event	NOUN
ajeer-213	212	60	.	.	PUNCT
ajeer-213	213	1	thus	thus	ADV
ajeer-213	213	2	,	,	PUNCT
ajeer-213	213	3	a	a	DET
ajeer-213	213	4	descriptive	descriptive	ADJ
ajeer-213	213	5	study	study	NOUN
ajeer-213	213	6	is	be	AUX
ajeer-213	213	7	undertaken	undertake	VERB
ajeer-213	213	8	in	in	ADP
ajeer-213	213	9	order	order	NOUN
ajeer-213	213	10	to	to	PART
ajeer-213	213	11	ascertain	ascertain	VERB
ajeer-213	213	12	and	and	CCONJ
ajeer-213	213	13	be	be	AUX
ajeer-213	213	14	able	able	ADJ
ajeer-213	213	15	to	to	PART
ajeer-213	213	16	describe	describe	VERB
ajeer-213	213	17	the	the	DET
ajeer-213	213	18	characteristics	characteristic	NOUN
ajeer-213	213	19	of	of	ADP
ajeer-213	213	20	the	the	DET
ajeer-213	213	21	variables	variable	NOUN
ajeer-213	213	22	of	of	ADP
ajeer-213	213	23	interest	interest	NOUN
ajeer-213	213	24	in	in	ADP
ajeer-213	213	25	a	a	DET
ajeer-213	213	26	situation	situation	NOUN
ajeer-213	213	27	.	.	PUNCT
ajeer-213	214	1	the	the	DET
ajeer-213	214	2	target	target	NOUN
ajeer-213	214	3	population	population	NOUN
ajeer-213	214	4	of	of	ADP
ajeer-213	214	5	a	a	DET
ajeer-213	214	6	study	study	NOUN
ajeer-213	214	7	constitutes	constitute	VERB
ajeer-213	214	8	the	the	DET
ajeer-213	214	9	group	group	NOUN
ajeer-213	214	10	of	of	ADP
ajeer-213	214	11	persons	person	NOUN
ajeer-213	214	12	,	,	PUNCT
ajeer-213	214	13	objects	object	NOUN
ajeer-213	214	14	or	or	CCONJ
ajeer-213	214	15	institutions	institution	NOUN
ajeer-213	214	16	that	that	PRON
ajeer-213	214	17	defines	define	VERB
ajeer-213	214	18	the	the	DET
ajeer-213	214	19	objects	object	NOUN
ajeer-213	214	20	of	of	ADP
ajeer-213	214	21	the	the	DET
ajeer-213	214	22	investigation	investigation	NOUN
ajeer-213	214	23	.	.	PUNCT
ajeer-213	215	1	staff	staff	NOUN
ajeer-213	215	2	and	and	CCONJ
ajeer-213	215	3	the	the	DET
ajeer-213	215	4	registered	register	VERB
ajeer-213	215	5	taxpaying	taxpaying	NOUN
ajeer-213	215	6	public	public	NOUN
ajeer-213	215	7	in	in	ADP
ajeer-213	215	8	ho	ho	PROPN
ajeer-213	215	9	township	township	PROPN
ajeer-213	215	10	constitute	constitute	VERB
ajeer-213	215	11	the	the	DET
ajeer-213	215	12	population	population	NOUN
ajeer-213	215	13	for	for	ADP
ajeer-213	215	14	the	the	DET
ajeer-213	215	15	study	study	NOUN
ajeer-213	215	16	.	.	PUNCT
ajeer-213	216	1	the	the	DET
ajeer-213	216	2	sample	sample	NOUN
ajeer-213	216	3	was	be	AUX
ajeer-213	216	4	made	make	VERB
ajeer-213	216	5	up	up	ADP
ajeer-213	216	6	of	of	ADP
ajeer-213	216	7	respondents	respondent	NOUN
ajeer-213	216	8	from	from	ADP
ajeer-213	216	9	both	both	CCONJ
ajeer-213	216	10	the	the	DET
ajeer-213	216	11	formal	formal	ADJ
ajeer-213	216	12	and	and	CCONJ
ajeer-213	216	13	informal	informal	ADJ
ajeer-213	216	14	sectors	sector	NOUN
ajeer-213	216	15	of	of	ADP
ajeer-213	216	16	the	the	DET
ajeer-213	216	17	economy	economy	NOUN
ajeer-213	216	18	’s	’s	PART
ajeer-213	216	19	employees	employee	NOUN
ajeer-213	216	20	and	and	CCONJ
ajeer-213	216	21	the	the	DET
ajeer-213	216	22	self	self	NOUN
ajeer-213	216	23	-	-	PUNCT
ajeer-213	216	24	employed	employ	VERB
ajeer-213	216	25	.	.	PUNCT
ajeer-213	217	1	the	the	DET
ajeer-213	217	2	sample	sample	NOUN
ajeer-213	217	3	size	size	NOUN
ajeer-213	217	4	was	be	AUX
ajeer-213	217	5	thirty	thirty	NUM
ajeer-213	217	6	(	(	PUNCT
ajeer-213	217	7	30	30	NUM
ajeer-213	217	8	)	)	PUNCT
ajeer-213	217	9	which	which	PRON
ajeer-213	217	10	was	be	AUX
ajeer-213	217	11	made	make	VERB
ajeer-213	217	12	up	up	ADP
ajeer-213	217	13	of	of	ADP
ajeer-213	217	14	ten	ten	NUM
ajeer-213	217	15	(	(	PUNCT
ajeer-213	217	16	10	10	NUM
ajeer-213	217	17	)	)	PUNCT
ajeer-213	217	18	tax	tax	NOUN
ajeer-213	217	19	officials	official	NOUN
ajeer-213	217	20	of	of	ADP
ajeer-213	217	21	gra	gra	PROPN
ajeer-213	217	22	and	and	CCONJ
ajeer-213	217	23	twenty	twenty	NUM
ajeer-213	217	24	(	(	PUNCT
ajeer-213	217	25	20	20	NUM
ajeer-213	217	26	)	)	PUNCT
ajeer-213	217	27	tax	tax	NOUN
ajeer-213	217	28	payers	payer	NOUN
ajeer-213	217	29	(	(	PUNCT
ajeer-213	217	30	employed	employ	VERB
ajeer-213	217	31	and	and	CCONJ
ajeer-213	217	32	self	self	NOUN
ajeer-213	217	33	-	-	PUNCT
ajeer-213	217	34	employed	employ	VERB
ajeer-213	217	35	)	)	PUNCT
ajeer-213	217	36	.	.	PUNCT
ajeer-213	218	1	due	due	ADP
ajeer-213	218	2	to	to	ADP
ajeer-213	218	3	the	the	DET
ajeer-213	218	4	large	large	ADJ
ajeer-213	218	5	population	population	NOUN
ajeer-213	218	6	,	,	PUNCT
ajeer-213	218	7	the	the	DET
ajeer-213	218	8	researchers	researcher	NOUN
ajeer-213	218	9	made	make	VERB
ajeer-213	218	10	use	use	NOUN
ajeer-213	218	11	of	of	ADP
ajeer-213	218	12	the	the	DET
ajeer-213	218	13	simple	simple	ADJ
ajeer-213	218	14	random	random	ADJ
ajeer-213	218	15	sampling	sampling	NOUN
ajeer-213	218	16	for	for	ADP
ajeer-213	218	17	data	data	NOUN
ajeer-213	218	18	collection	collection	NOUN
ajeer-213	218	19	.	.	PUNCT
ajeer-213	219	1	this	this	DET
ajeer-213	219	2	method	method	NOUN
ajeer-213	219	3	of	of	ADP
ajeer-213	219	4	sampling	sample	VERB
ajeer-213	219	5	was	be	AUX
ajeer-213	219	6	preferred	prefer	VERB
ajeer-213	219	7	because	because	SCONJ
ajeer-213	219	8	it	it	PRON
ajeer-213	219	9	gives	give	VERB
ajeer-213	219	10	equal	equal	ADJ
ajeer-213	219	11	chance	chance	NOUN
ajeer-213	219	12	for	for	SCONJ
ajeer-213	219	13	each	each	DET
ajeer-213	219	14	member	member	NOUN
ajeer-213	219	15	of	of	ADP
ajeer-213	219	16	the	the	DET
ajeer-213	219	17	group	group	NOUN
ajeer-213	219	18	to	to	PART
ajeer-213	219	19	be	be	AUX
ajeer-213	219	20	selected	select	VERB
ajeer-213	219	21	for	for	ADP
ajeer-213	219	22	the	the	DET
ajeer-213	219	23	study	study	NOUN
ajeer-213	219	24	.	.	PUNCT
ajeer-213	220	1	respondents	respondent	NOUN
ajeer-213	220	2	were	be	AUX
ajeer-213	220	3	selected	select	VERB
ajeer-213	220	4	at	at	ADP
ajeer-213	220	5	random	random	ADJ
ajeer-213	220	6	but	but	CCONJ
ajeer-213	220	7	care	care	NOUN
ajeer-213	220	8	was	be	AUX
ajeer-213	220	9	taken	take	VERB
ajeer-213	220	10	to	to	PART
ajeer-213	220	11	ensure	ensure	VERB
ajeer-213	220	12	that	that	SCONJ
ajeer-213	220	13	each	each	DET
ajeer-213	220	14	group	group	NOUN
ajeer-213	220	15	was	be	AUX
ajeer-213	220	16	adequately	adequately	ADV
ajeer-213	220	17	represented	represent	VERB
ajeer-213	220	18	.	.	PUNCT
ajeer-213	221	1	the	the	DET
ajeer-213	221	2	data	datum	NOUN
ajeer-213	221	3	collected	collect	VERB
ajeer-213	221	4	were	be	AUX
ajeer-213	221	5	in	in	ADP
ajeer-213	221	6	two	two	NUM
ajeer-213	221	7	forms	form	NOUN
ajeer-213	221	8	thus	thus	ADV
ajeer-213	221	9	,	,	PUNCT
ajeer-213	221	10	the	the	DET
ajeer-213	221	11	primary	primary	NOUN
ajeer-213	221	12	and	and	CCONJ
ajeer-213	221	13	the	the	DET
ajeer-213	221	14	secondary	secondary	ADJ
ajeer-213	221	15	data	datum	NOUN
ajeer-213	221	16	.	.	PUNCT
ajeer-213	222	1	the	the	DET
ajeer-213	222	2	primary	primary	ADJ
ajeer-213	222	3	data	datum	NOUN
ajeer-213	222	4	was	be	AUX
ajeer-213	222	5	in	in	ADP
ajeer-213	222	6	the	the	DET
ajeer-213	222	7	form	form	NOUN
ajeer-213	222	8	of	of	ADP
ajeer-213	222	9	administration	administration	NOUN
ajeer-213	222	10	of	of	ADP
ajeer-213	222	11	questionnaires	questionnaire	NOUN
ajeer-213	222	12	and	and	CCONJ
ajeer-213	222	13	interview	interview	NOUN
ajeer-213	222	14	with	with	ADP
ajeer-213	222	15	tax	tax	NOUN
ajeer-213	222	16	officials	official	NOUN
ajeer-213	222	17	of	of	ADP
ajeer-213	222	18	gra	gra	PROPN
ajeer-213	222	19	tax	tax	PROPN
ajeer-213	222	20	paying	pay	VERB
ajeer-213	222	21	public	public	NOUN
ajeer-213	222	22	.	.	PUNCT
ajeer-213	223	1	the	the	DET
ajeer-213	223	2	questionnaires	questionnaire	NOUN
ajeer-213	223	3	were	be	AUX
ajeer-213	223	4	in	in	ADP
ajeer-213	223	5	two	two	NUM
ajeer-213	223	6	forms	form	NOUN
ajeer-213	223	7	:	:	PUNCT
ajeer-213	223	8	one	one	NUM
ajeer-213	223	9	for	for	ADP
ajeer-213	223	10	the	the	DET
ajeer-213	223	11	gra	gra	PROPN
ajeer-213	223	12	staff	staff	NOUN
ajeer-213	223	13	and	and	CCONJ
ajeer-213	223	14	the	the	DET
ajeer-213	223	15	other	other	ADJ
ajeer-213	223	16	for	for	ADP
ajeer-213	223	17	tax	tax	NOUN
ajeer-213	223	18	payers	payer	NOUN
ajeer-213	223	19	.	.	PUNCT
ajeer-213	224	1	in	in	ADP
ajeer-213	224	2	all	all	PRON
ajeer-213	224	3	,	,	PUNCT
ajeer-213	224	4	thirty	thirty	NUM
ajeer-213	224	5	(	(	PUNCT
ajeer-213	224	6	30	30	NUM
ajeer-213	224	7	)	)	PUNCT
ajeer-213	224	8	questionnaires	questionnaire	NOUN
ajeer-213	224	9	were	be	AUX
ajeer-213	224	10	administered	administer	VERB
ajeer-213	224	11	:	:	PUNCT
ajeer-213	224	12	ten	ten	NUM
ajeer-213	224	13	to	to	ADP
ajeer-213	224	14	staff	staff	NOUN
ajeer-213	224	15	of	of	ADP
ajeer-213	224	16	gra	gra	PROPN
ajeer-213	224	17	and	and	CCONJ
ajeer-213	224	18	twenty	twenty	NUM
ajeer-213	224	19	to	to	ADP
ajeer-213	224	20	the	the	DET
ajeer-213	224	21	tax	tax	NOUN
ajeer-213	224	22	payers	payer	NOUN
ajeer-213	224	23	.	.	PUNCT
ajeer-213	225	1	the	the	DET
ajeer-213	225	2	questions	question	NOUN
ajeer-213	225	3	used	use	VERB
ajeer-213	225	4	in	in	ADP
ajeer-213	225	5	this	this	DET
ajeer-213	225	6	research	research	NOUN
ajeer-213	225	7	were	be	AUX
ajeer-213	225	8	in	in	ADP
ajeer-213	225	9	two	two	NUM
ajeer-213	225	10	forms	form	NOUN
ajeer-213	225	11	:	:	PUNCT
ajeer-213	225	12	open	open	ADJ
ajeer-213	225	13	-	-	PUNCT
ajeer-213	225	14	ended	end	VERB
ajeer-213	225	15	and	and	CCONJ
ajeer-213	225	16	close	close	ADV
ajeer-213	225	17	-	-	PUNCT
ajeer-213	225	18	ended	end	VERB
ajeer-213	225	19	questions	question	NOUN
ajeer-213	225	20	.	.	PUNCT
ajeer-213	226	1	the	the	DET
ajeer-213	226	2	open	open	ADV
ajeer-213	226	3	-	-	PUNCT
ajeer-213	226	4	ended	end	VERB
ajeer-213	226	5	was	be	AUX
ajeer-213	226	6	used	use	VERB
ajeer-213	226	7	because	because	SCONJ
ajeer-213	226	8	,	,	PUNCT
ajeer-213	226	9	it	it	PRON
ajeer-213	226	10	allows	allow	VERB
ajeer-213	226	11	respondents	respondent	NOUN
ajeer-213	226	12	to	to	PART
ajeer-213	226	13	express	express	VERB
ajeer-213	226	14	their	their	PRON
ajeer-213	226	15	views	view	NOUN
ajeer-213	226	16	in	in	ADP
ajeer-213	226	17	the	the	DET
ajeer-213	226	18	manner	manner	NOUN
ajeer-213	226	19	they	they	PRON
ajeer-213	226	20	want	want	VERB
ajeer-213	226	21	or	or	CCONJ
ajeer-213	226	22	know	know	VERB
ajeer-213	226	23	.	.	PUNCT
ajeer-213	227	1	the	the	DET
ajeer-213	227	2	close	close	ADV
ajeer-213	227	3	-	-	PUNCT
ajeer-213	227	4	ended	end	VERB
ajeer-213	227	5	was	be	AUX
ajeer-213	227	6	used	use	VERB
ajeer-213	227	7	to	to	PART
ajeer-213	227	8	obtain	obtain	VERB
ajeer-213	227	9	specific	specific	ADJ
ajeer-213	227	10	answers	answer	NOUN
ajeer-213	227	11	.	.	PUNCT
ajeer-213	228	1	the	the	DET
ajeer-213	228	2	basic	basic	ADJ
ajeer-213	228	3	interview	interview	NOUN
ajeer-213	228	4	tool	tool	NOUN
ajeer-213	228	5	used	use	VERB
ajeer-213	228	6	was	be	AUX
ajeer-213	228	7	the	the	DET
ajeer-213	228	8	face	face	NOUN
ajeer-213	228	9	-	-	PUNCT
ajeer-213	228	10	to	to	ADP
ajeer-213	228	11	-	-	PUNCT
ajeer-213	228	12	face	face	NOUN
ajeer-213	228	13	method	method	NOUN
ajeer-213	228	14	.	.	PUNCT
ajeer-213	229	1	typically	typically	ADV
ajeer-213	229	2	,	,	PUNCT
ajeer-213	229	3	interviews	interview	NOUN
ajeer-213	229	4	in	in	ADP
ajeer-213	229	5	a	a	DET
ajeer-213	229	6	qualitative	qualitative	ADJ
ajeer-213	229	7	study	study	NOUN
ajeer-213	229	8	are	be	AUX
ajeer-213	229	9	done	do	VERB
ajeer-213	229	10	with	with	ADP
ajeer-213	229	11	unstructured	unstructured	ADJ
ajeer-213	229	12	or	or	CCONJ
ajeer-213	229	13	minimally	minimally	ADV
ajeer-213	229	14	structured	structure	VERB
ajeer-213	229	15	format	format	NOUN
ajeer-213	229	16	.	.	PUNCT
ajeer-213	230	1	the	the	DET
ajeer-213	230	2	interview	interview	NOUN
ajeer-213	230	3	was	be	AUX
ajeer-213	230	4	crucial	crucial	ADJ
ajeer-213	230	5	to	to	ADP
ajeer-213	230	6	this	this	DET
ajeer-213	230	7	research	research	NOUN
ajeer-213	230	8	because	because	SCONJ
ajeer-213	230	9	interviews	interview	NOUN
ajeer-213	230	10	are	be	AUX
ajeer-213	230	11	one	one	NUM
ajeer-213	230	12	of	of	ADP
ajeer-213	230	13	the	the	DET
ajeer-213	230	14	principal	principal	ADJ
ajeer-213	230	15	tools	tool	NOUN
ajeer-213	230	16	used	use	VERB
ajeer-213	230	17	to	to	PART
ajeer-213	230	18	obtain	obtain	VERB
ajeer-213	230	19	descriptions	description	NOUN
ajeer-213	230	20	for	for	ADP
ajeer-213	230	21	many	many	ADJ
ajeer-213	230	22	a	a	DET
ajeer-213	230	23	case	case	NOUN
ajeer-213	230	24	study	study	NOUN
ajeer-213	230	25	as	as	SCONJ
ajeer-213	230	26	it	it	PRON
ajeer-213	230	27	can	can	AUX
ajeer-213	230	28	gather	gather	VERB
ajeer-213	230	29	the	the	DET
ajeer-213	230	30	multiple	multiple	ADJ
ajeer-213	230	31	realities	reality	NOUN
ajeer-213	230	32	inherent	inherent	ADJ
ajeer-213	230	33	in	in	ADP
ajeer-213	230	34	a	a	DET
ajeer-213	230	35	case	case	NOUN
ajeer-213	230	36	.	.	PUNCT
ajeer-213	231	1	the	the	DET
ajeer-213	231	2	motive	motive	NOUN
ajeer-213	231	3	of	of	ADP
ajeer-213	231	4	including	include	VERB
ajeer-213	231	5	tax	tax	NOUN
ajeer-213	231	6	officials	official	NOUN
ajeer-213	231	7	(	(	PUNCT
ajeer-213	231	8	gra	gra	PROPN
ajeer-213	231	9	)	)	PUNCT
ajeer-213	231	10	in	in	ADP
ajeer-213	231	11	the	the	DET
ajeer-213	231	12	study	study	NOUN
ajeer-213	231	13	was	be	AUX
ajeer-213	231	14	to	to	PART
ajeer-213	231	15	ascertain	ascertain	VERB
ajeer-213	231	16	first	first	ADJ
ajeer-213	231	17	-	-	PUNCT
ajeer-213	231	18	hand	hand	NOUN
ajeer-213	231	19	information	information	NOUN
ajeer-213	231	20	and	and	CCONJ
ajeer-213	231	21	also	also	ADV
ajeer-213	231	22	,	,	PUNCT
ajeer-213	231	23	they	they	PRON
ajeer-213	231	24	are	be	AUX
ajeer-213	231	25	solely	solely	ADV
ajeer-213	231	26	responsible	responsible	ADJ
ajeer-213	231	27	for	for	ADP
ajeer-213	231	28	income	income	NOUN
ajeer-213	231	29	tax	tax	NOUN
ajeer-213	231	30	payers	payer	NOUN
ajeer-213	231	31	despite	despite	SCONJ
ajeer-213	231	32	the	the	DET
ajeer-213	231	33	busy	busy	ADJ
ajeer-213	231	34	schedule	schedule	NOUN
ajeer-213	231	35	of	of	ADP
ajeer-213	231	36	the	the	DET
ajeer-213	231	37	gra	gra	PROPN
ajeer-213	231	38	tax	tax	NOUN
ajeer-213	231	39	officials	official	NOUN
ajeer-213	231	40	,	,	PUNCT
ajeer-213	231	41	the	the	DET
ajeer-213	231	42	researchers	researcher	NOUN
ajeer-213	231	43	were	be	AUX
ajeer-213	231	44	able	able	ADJ
ajeer-213	231	45	to	to	PART
ajeer-213	231	46	interview	interview	VERB
ajeer-213	231	47	some	some	PRON
ajeer-213	231	48	of	of	ADP
ajeer-213	231	49	them	they	PRON
ajeer-213	231	50	.	.	PUNCT
ajeer-213	232	1	the	the	DET
ajeer-213	232	2	secondary	secondary	ADJ
ajeer-213	232	3	data	datum	NOUN
ajeer-213	232	4	used	use	VERB
ajeer-213	232	5	for	for	ADP
ajeer-213	232	6	this	this	DET
ajeer-213	232	7	study	study	NOUN
ajeer-213	232	8	was	be	AUX
ajeer-213	232	9	obtained	obtain	VERB
ajeer-213	232	10	for	for	ADP
ajeer-213	232	11	this	this	DET
ajeer-213	232	12	study	study	NOUN
ajeer-213	232	13	was	be	AUX
ajeer-213	232	14	obtain	obtain	ADJ
ajeer-213	232	15	from	from	ADP
ajeer-213	232	16	the	the	DET
ajeer-213	232	17	gra	gra	PROPN
ajeer-213	232	18	head	head	PROPN
ajeer-213	232	19	office	office	PROPN
ajeer-213	232	20	,	,	PUNCT
ajeer-213	232	21	relevant	relevant	ADJ
ajeer-213	232	22	textbooks	textbook	NOUN
ajeer-213	232	23	,	,	PUNCT
ajeer-213	232	24	the	the	DET
ajeer-213	232	25	internet	internet	NOUN
ajeer-213	232	26	and	and	CCONJ
ajeer-213	232	27	other	other	ADJ
ajeer-213	232	28	research	research	NOUN
ajeer-213	232	29	materials	material	NOUN
ajeer-213	232	30	collected	collect	VERB
ajeer-213	232	31	in	in	ADP
ajeer-213	232	32	the	the	DET
ajeer-213	232	33	same	same	ADJ
ajeer-213	232	34	field	field	NOUN
ajeer-213	232	35	of	of	ADP
ajeer-213	232	36	study	study	NOUN
ajeer-213	232	37	.	.	PUNCT
ajeer-213	233	1	the	the	DET
ajeer-213	233	2	secondary	secondary	ADJ
ajeer-213	233	3	data	datum	NOUN
ajeer-213	233	4	were	be	AUX
ajeer-213	233	5	also	also	ADV
ajeer-213	233	6	acquired	acquire	VERB
ajeer-213	233	7	from	from	ADP
ajeer-213	233	8	library	library	NOUN
ajeer-213	233	9	(	(	PUNCT
ajeer-213	233	10	textbooks	textbook	NOUN
ajeer-213	233	11	)	)	PUNCT
ajeer-213	233	12	journal	journal	NOUN
ajeer-213	233	13	,	,	PUNCT
ajeer-213	233	14	tax	tax	NOUN
ajeer-213	233	15	records	record	NOUN
ajeer-213	233	16	and	and	CCONJ
ajeer-213	233	17	web	web	NOUN
ajeer-213	233	18	sites	site	NOUN
ajeer-213	233	19	.	.	PUNCT
ajeer-213	234	1	even	even	ADV
ajeer-213	234	2	though	though	SCONJ
ajeer-213	234	3	secondary	secondary	ADJ
ajeer-213	234	4	data	datum	NOUN
ajeer-213	234	5	may	may	AUX
ajeer-213	234	6	not	not	PART
ajeer-213	234	7	necessarily	necessarily	ADV
ajeer-213	234	8	be	be	AUX
ajeer-213	234	9	as	as	ADV
ajeer-213	234	10	accurate	accurate	ADJ
ajeer-213	234	11	as	as	ADP
ajeer-213	234	12	primary	primary	ADJ
ajeer-213	234	13	data	datum	NOUN
ajeer-213	234	14	,	,	PUNCT
ajeer-213	234	15	they	they	PRON
ajeer-213	234	16	prove	prove	VERB
ajeer-213	234	17	to	to	PART
ajeer-213	234	18	be	be	AUX
ajeer-213	234	19	very	very	ADV
ajeer-213	234	20	useful	useful	ADJ
ajeer-213	234	21	in	in	ADP
ajeer-213	234	22	this	this	DET
ajeer-213	234	23	type	type	NOUN
ajeer-213	234	24	of	of	ADP
ajeer-213	234	25	research	research	NOUN
ajeer-213	234	26	.	.	PUNCT
ajeer-213	235	1	the	the	DET
ajeer-213	235	2	data	data	NOUN
ajeer-213	235	3	analysis	analysis	NOUN
ajeer-213	235	4	and	and	CCONJ
ajeer-213	235	5	description	description	NOUN
ajeer-213	235	6	were	be	AUX
ajeer-213	235	7	based	base	VERB
ajeer-213	235	8	on	on	ADP
ajeer-213	235	9	the	the	DET
ajeer-213	235	10	responses	response	NOUN
ajeer-213	235	11	that	that	PRON
ajeer-213	235	12	were	be	AUX
ajeer-213	235	13	received	receive	VERB
ajeer-213	235	14	from	from	ADP
ajeer-213	235	15	the	the	DET
ajeer-213	235	16	questionnaires	questionnaire	NOUN
ajeer-213	235	17	and	and	CCONJ
ajeer-213	235	18	interviews	interview	NOUN
ajeer-213	235	19	.	.	PUNCT
ajeer-213	236	1	the	the	DET
ajeer-213	236	2	questionnaires	questionnaire	NOUN
ajeer-213	236	3	were	be	AUX
ajeer-213	236	4	administered	administer	VERB
ajeer-213	236	5	to	to	ADP
ajeer-213	236	6	tax	tax	NOUN
ajeer-213	236	7	payers	payer	NOUN
ajeer-213	236	8	and	and	CCONJ
ajeer-213	236	9	the	the	DET
ajeer-213	236	10	gra	gra	PROPN
ajeer-213	236	11	officials	official	NOUN
ajeer-213	236	12	.	.	PUNCT
ajeer-213	237	1	microsoft	microsoft	PROPN
ajeer-213	237	2	excel	excel	VERB
ajeer-213	237	3	2010	2010	NUM
ajeer-213	237	4	version	version	NOUN
ajeer-213	237	5	was	be	AUX
ajeer-213	237	6	used	use	VERB
ajeer-213	237	7	for	for	ADP
ajeer-213	237	8	the	the	DET
ajeer-213	237	9	presentation	presentation	NOUN
ajeer-213	237	10	of	of	ADP
ajeer-213	237	11	figures	figure	NOUN
ajeer-213	237	12	and	and	CCONJ
ajeer-213	237	13	tables	table	NOUN
ajeer-213	237	14	.	.	PUNCT
ajeer-213	238	1	3.2	3.2	NUM
ajeer-213	238	2	.	.	PUNCT
ajeer-213	238	3	validity	validity	NOUN
ajeer-213	238	4	and	and	CCONJ
ajeer-213	238	5	reliability	reliability	NOUN
ajeer-213	238	6	the	the	DET
ajeer-213	238	7	questionnaires	questionnaire	NOUN
ajeer-213	238	8	used	use	VERB
ajeer-213	238	9	for	for	ADP
ajeer-213	238	10	the	the	DET
ajeer-213	238	11	collection	collection	NOUN
ajeer-213	238	12	of	of	ADP
ajeer-213	238	13	data	datum	NOUN
ajeer-213	238	14	were	be	AUX
ajeer-213	238	15	pre	pre	VERB
ajeer-213	238	16	-	-	VERB
ajeer-213	238	17	tested	tested	ADJ
ajeer-213	238	18	.	.	PUNCT
ajeer-213	239	1	this	this	PRON
ajeer-213	239	2	was	be	AUX
ajeer-213	239	3	done	do	VERB
ajeer-213	239	4	by	by	ADP
ajeer-213	239	5	administering	administer	VERB
ajeer-213	239	6	five	five	NUM
ajeer-213	239	7	(	(	PUNCT
ajeer-213	239	8	5	5	NUM
ajeer-213	239	9	)	)	PUNCT
ajeer-213	239	10	questionnaires	questionnaire	NOUN
ajeer-213	239	11	to	to	ADP
ajeer-213	239	12	tax	tax	NOUN
ajeer-213	239	13	officials	official	NOUN
ajeer-213	239	14	of	of	ADP
ajeer-213	239	15	gra	gra	PROPN
ajeer-213	239	16	and	and	CCONJ
ajeer-213	239	17	ten	ten	NUM
ajeer-213	239	18	(	(	PUNCT
ajeer-213	239	19	10	10	NUM
ajeer-213	239	20	)	)	PUNCT
ajeer-213	239	21	to	to	ADP
ajeer-213	239	22	taxpayers	taxpayer	NOUN
ajeer-213	239	23	.	.	PUNCT
ajeer-213	240	1	errors	error	NOUN
ajeer-213	240	2	detected	detect	VERB
ajeer-213	240	3	in	in	ADP
ajeer-213	240	4	the	the	DET
ajeer-213	240	5	questionnaires	questionnaire	NOUN
ajeer-213	240	6	were	be	AUX
ajeer-213	240	7	corrected	correct	VERB
ajeer-213	240	8	immediately	immediately	ADV
ajeer-213	240	9	before	before	SCONJ
ajeer-213	240	10	used	use	VERB
ajeer-213	240	11	for	for	ADP
ajeer-213	240	12	the	the	DET
ajeer-213	240	13	actual	actual	ADJ
ajeer-213	240	14	field	field	NOUN
ajeer-213	240	15	work	work	NOUN
ajeer-213	240	16	.	.	PUNCT
ajeer-213	241	1	acts	act	NOUN
ajeer-213	241	2	,	,	PUNCT
ajeer-213	241	3	codes	code	NOUN
ajeer-213	241	4	and	and	CCONJ
ajeer-213	241	5	existing	exist	VERB
ajeer-213	241	6	literatures	literature	NOUN
ajeer-213	241	7	were	be	AUX
ajeer-213	241	8	consulted	consult	VERB
ajeer-213	241	9	in	in	ADP
ajeer-213	241	10	relation	relation	NOUN
ajeer-213	241	11	to	to	ADP
ajeer-213	241	12	field	field	NOUN
ajeer-213	241	13	data	datum	NOUN
ajeer-213	241	14	gathered	gather	VERB
ajeer-213	241	15	to	to	PART
ajeer-213	241	16	attest	attest	VERB
ajeer-213	241	17	the	the	DET
ajeer-213	241	18	authenticity	authenticity	NOUN
ajeer-213	241	19	of	of	ADP
ajeer-213	241	20	information	information	NOUN
ajeer-213	241	21	received	receive	VERB
ajeer-213	241	22	from	from	ADP
ajeer-213	241	23	the	the	DET
ajeer-213	241	24	respondents	respondent	NOUN
ajeer-213	241	25	;	;	PUNCT
ajeer-213	241	26	therefore	therefore	ADV
ajeer-213	241	27	,	,	PUNCT
ajeer-213	241	28	this	this	DET
ajeer-213	241	29	research	research	NOUN
ajeer-213	241	30	work	work	NOUN
ajeer-213	241	31	could	could	AUX
ajeer-213	241	32	be	be	AUX
ajeer-213	241	33	relied	rely	VERB
ajeer-213	241	34	on	on	ADP
ajeer-213	241	35	.	.	PUNCT
ajeer-213	242	1	4	4	X
ajeer-213	242	2	.	.	NOUN
ajeer-213	242	3	results	result	NOUN
ajeer-213	242	4	and	and	CCONJ
ajeer-213	242	5	discussion	discussion	NOUN
ajeer-213	242	6	4.1	4.1	NUM
ajeer-213	242	7	.	.	PUNCT
ajeer-213	243	1	bio	bio	PROPN
ajeer-213	243	2	data	data	PROPN
ajeer-213	243	3	analysis	analysis	NOUN
ajeer-213	243	4	this	this	DET
ajeer-213	243	5	section	section	NOUN
ajeer-213	243	6	deals	deal	VERB
ajeer-213	243	7	with	with	ADP
ajeer-213	243	8	the	the	DET
ajeer-213	243	9	respondents	respondent	NOUN
ajeer-213	243	10	’	'	PUNCT
ajeer-213	243	11	gender	gender	NOUN
ajeer-213	243	12	,	,	PUNCT
ajeer-213	243	13	age	age	NOUN
ajeer-213	243	14	,	,	PUNCT
ajeer-213	243	15	place	place	NOUN
ajeer-213	243	16	of	of	ADP
ajeer-213	243	17	residence	residence	NOUN
ajeer-213	243	18	,	,	PUNCT
ajeer-213	243	19	occupation	occupation	NOUN
ajeer-213	243	20	,	,	PUNCT
ajeer-213	243	21	employment	employment	NOUN
ajeer-213	243	22	status	status	NOUN
ajeer-213	243	23	,	,	PUNCT
ajeer-213	243	24	and	and	CCONJ
ajeer-213	243	25	level	level	NOUN
ajeer-213	243	26	of	of	ADP
ajeer-213	243	27	education	education	NOUN
ajeer-213	243	28	.	.	PUNCT
ajeer-213	244	1	the	the	DET
ajeer-213	244	2	bio	bio	PROPN
ajeer-213	244	3	data	data	PROPN
ajeer-213	244	4	were	be	AUX
ajeer-213	244	5	obtained	obtain	VERB
ajeer-213	244	6	from	from	ADP
ajeer-213	244	7	both	both	DET
ajeer-213	244	8	the	the	DET
ajeer-213	244	9	staff	staff	NOUN
ajeer-213	244	10	of	of	ADP
ajeer-213	244	11	gra	gra	PROPN
ajeer-213	244	12	and	and	CCONJ
ajeer-213	244	13	tax	tax	NOUN
ajeer-213	244	14	payers	payer	NOUN
ajeer-213	244	15	.	.	PUNCT
ajeer-213	245	1	therefore	therefore	ADV
ajeer-213	245	2	,	,	PUNCT
ajeer-213	245	3	the	the	DET
ajeer-213	245	4	analysis	analysis	NOUN
ajeer-213	245	5	on	on	ADP
ajeer-213	245	6	bio	bio	PROPN
ajeer-213	245	7	data	datum	NOUN
ajeer-213	245	8	was	be	AUX
ajeer-213	245	9	based	base	VERB
ajeer-213	245	10	on	on	ADP
ajeer-213	245	11	data	datum	NOUN
ajeer-213	245	12	from	from	ADP
ajeer-213	245	13	both	both	DET
ajeer-213	245	14	groups	group	NOUN
ajeer-213	245	15	of	of	ADP
ajeer-213	245	16	respondents	respondent	NOUN
ajeer-213	245	17	.	.	PUNCT
ajeer-213	246	1	figure-1	figure-1	NOUN
ajeer-213	246	2	.	.	PUNCT
ajeer-213	247	1	gender	gender	NOUN
ajeer-213	247	2	distribution	distribution	NOUN
ajeer-213	247	3	of	of	ADP
ajeer-213	247	4	respondents	respondent	NOUN
ajeer-213	247	5	source	source	NOUN
ajeer-213	247	6	:	:	PUNCT
ajeer-213	247	7	field	field	NOUN
ajeer-213	247	8	data	datum	NOUN
ajeer-213	247	9	,	,	PUNCT
ajeer-213	247	10	september	september	PROPN
ajeer-213	247	11	2015	2015	NUM
ajeer-213	247	12	figure	figure	NOUN
ajeer-213	247	13	1	1	NUM
ajeer-213	247	14	above	above	ADV
ajeer-213	247	15	shows	show	VERB
ajeer-213	247	16	that	that	SCONJ
ajeer-213	247	17	seventeen	seventeen	NUM
ajeer-213	247	18	of	of	ADP
ajeer-213	247	19	the	the	DET
ajeer-213	247	20	respondents	respondent	NOUN
ajeer-213	247	21	were	be	AUX
ajeer-213	247	22	males	male	NOUN
ajeer-213	247	23	representing	represent	VERB
ajeer-213	247	24	57	57	NUM
ajeer-213	247	25	%	%	NOUN
ajeer-213	247	26	of	of	ADP
ajeer-213	247	27	the	the	DET
ajeer-213	247	28	respondents	respondent	NOUN
ajeer-213	247	29	and	and	CCONJ
ajeer-213	247	30	the	the	DET
ajeer-213	247	31	rest	rest	NOUN
ajeer-213	247	32	of	of	ADP
ajeer-213	247	33	the	the	DET
ajeer-213	247	34	respondents	respondent	NOUN
ajeer-213	247	35	are	be	AUX
ajeer-213	247	36	females	female	NOUN
ajeer-213	247	37	which	which	PRON
ajeer-213	247	38	represents	represent	VERB
ajeer-213	247	39	43	43	NUM
ajeer-213	247	40	%	%	NOUN
ajeer-213	247	41	of	of	ADP
ajeer-213	247	42	the	the	DET
ajeer-213	247	43	population	population	NOUN
ajeer-213	247	44	.	.	PUNCT
ajeer-213	248	1	this	this	PRON
ajeer-213	248	2	means	mean	VERB
ajeer-213	248	3	that	that	SCONJ
ajeer-213	248	4	the	the	DET
ajeer-213	248	5	majority	majority	NOUN
ajeer-213	248	6	of	of	ADP
ajeer-213	248	7	the	the	DET
ajeer-213	248	8	respondents	respondent	NOUN
ajeer-213	248	9	were	be	AUX
ajeer-213	248	10	males	male	NOUN
ajeer-213	248	11	which	which	PRON
ajeer-213	248	12	imply	imply	VERB
ajeer-213	248	13	that	that	SCONJ
ajeer-213	248	14	fifty	fifty	NUM
ajeer-213	248	15	-	-	PUNCT
ajeer-213	248	16	seven	seven	NUM
ajeer-213	248	17	percent	percent	NOUN
ajeer-213	248	18	of	of	ADP
ajeer-213	248	19	the	the	DET
ajeer-213	248	20	views	view	NOUN
ajeer-213	248	21	expressed	express	VERB
ajeer-213	248	22	in	in	ADP
ajeer-213	248	23	this	this	DET
ajeer-213	248	24	paper	paper	NOUN
ajeer-213	248	25	are	be	AUX
ajeer-213	248	26	skewed	skew	VERB
ajeer-213	248	27	towards	towards	ADP
ajeer-213	248	28	male	male	ADJ
ajeer-213	248	29	perspectives	perspective	NOUN
ajeer-213	248	30	.	.	PUNCT
ajeer-213	249	1	asian	asian	ADJ
ajeer-213	249	2	journal	journal	PROPN
ajeer-213	249	3	of	of	ADP
ajeer-213	249	4	economics	economic	NOUN
ajeer-213	249	5	and	and	CCONJ
ajeer-213	249	6	empirical	empirical	ADJ
ajeer-213	249	7	research	research	NOUN
ajeer-213	249	8	,	,	PUNCT
ajeer-213	249	9	2016	2016	NUM
ajeer-213	249	10	,	,	PUNCT
ajeer-213	249	11	3(1	3(1	NUM
ajeer-213	249	12	):	):	PUNCT
ajeer-213	249	13	59	59	NUM
ajeer-213	249	14	-	-	SYM
ajeer-213	249	15	70	70	NUM
ajeer-213	249	16	65	65	NUM
ajeer-213	249	17	table-1	table-1	NUM
ajeer-213	249	18	.	.	PUNCT
ajeer-213	250	1	age	age	NOUN
ajeer-213	250	2	distribution	distribution	NOUN
ajeer-213	250	3	of	of	ADP
ajeer-213	250	4	respondents	respondent	NOUN
ajeer-213	250	5	ages	age	NOUN
ajeer-213	250	6	frequency	frequency	NOUN
ajeer-213	250	7	percentage	percentage	NOUN
ajeer-213	250	8	(	(	PUNCT
ajeer-213	250	9	%	%	NOUN
ajeer-213	250	10	)	)	PUNCT
ajeer-213	250	11	21	21	NUM
ajeer-213	250	12	-	-	SYM
ajeer-213	250	13	40	40	NUM
ajeer-213	250	14	19	19	NUM
ajeer-213	250	15	63	63	NUM
ajeer-213	250	16	41	41	NUM
ajeer-213	250	17	-	-	SYM
ajeer-213	250	18	60	60	NUM
ajeer-213	250	19	8	8	NUM
ajeer-213	250	20	27	27	NUM
ajeer-213	250	21	61	61	NUM
ajeer-213	250	22	and	and	CCONJ
ajeer-213	250	23	above	above	ADP
ajeer-213	250	24	3	3	NUM
ajeer-213	250	25	10	10	NUM
ajeer-213	250	26	total	total	NOUN
ajeer-213	250	27	30	30	NUM
ajeer-213	250	28	100	100	NUM
ajeer-213	250	29	source	source	NOUN
ajeer-213	250	30	:	:	PUNCT
ajeer-213	250	31	field	field	NOUN
ajeer-213	250	32	data	datum	NOUN
ajeer-213	250	33	,	,	PUNCT
ajeer-213	250	34	september	september	PROPN
ajeer-213	250	35	2015	2015	NUM
ajeer-213	250	36	table	table	NOUN
ajeer-213	250	37	1	1	NUM
ajeer-213	250	38	above	above	ADV
ajeer-213	250	39	shows	show	VERB
ajeer-213	250	40	the	the	DET
ajeer-213	250	41	age	age	NOUN
ajeer-213	250	42	distribution	distribution	NOUN
ajeer-213	250	43	of	of	ADP
ajeer-213	250	44	the	the	DET
ajeer-213	250	45	respondents	respondent	NOUN
ajeer-213	250	46	.	.	PUNCT
ajeer-213	251	1	from	from	ADP
ajeer-213	251	2	the	the	DET
ajeer-213	251	3	table	table	NOUN
ajeer-213	251	4	,	,	PUNCT
ajeer-213	251	5	19	19	NUM
ajeer-213	251	6	representing	represent	VERB
ajeer-213	251	7	63	63	NUM
ajeer-213	251	8	%	%	NOUN
ajeer-213	251	9	of	of	ADP
ajeer-213	251	10	the	the	DET
ajeer-213	251	11	respondents	respondent	NOUN
ajeer-213	251	12	fell	fall	VERB
ajeer-213	251	13	within	within	ADP
ajeer-213	251	14	the	the	DET
ajeer-213	251	15	range	range	NOUN
ajeer-213	251	16	of	of	ADP
ajeer-213	251	17	20	20	NUM
ajeer-213	251	18	-	-	SYM
ajeer-213	251	19	40	40	NUM
ajeer-213	251	20	years	year	NOUN
ajeer-213	251	21	,	,	PUNCT
ajeer-213	251	22	8	8	NUM
ajeer-213	251	23	respondents	respondent	NOUN
ajeer-213	251	24	were	be	AUX
ajeer-213	251	25	within	within	ADP
ajeer-213	251	26	the	the	DET
ajeer-213	251	27	age	age	NOUN
ajeer-213	251	28	of	of	ADP
ajeer-213	251	29	41	41	NUM
ajeer-213	251	30	-	-	SYM
ajeer-213	251	31	50	50	NUM
ajeer-213	251	32	years	year	NOUN
ajeer-213	251	33	which	which	PRON
ajeer-213	251	34	represent	represent	VERB
ajeer-213	251	35	27	27	NUM
ajeer-213	251	36	%	%	NOUN
ajeer-213	251	37	,	,	PUNCT
ajeer-213	251	38	and	and	CCONJ
ajeer-213	251	39	the	the	DET
ajeer-213	251	40	rest	rest	NOUN
ajeer-213	251	41	3	3	NUM
ajeer-213	251	42	of	of	ADP
ajeer-213	251	43	the	the	DET
ajeer-213	251	44	respondents	respondent	NOUN
ajeer-213	251	45	were	be	AUX
ajeer-213	251	46	aged	age	VERB
ajeer-213	251	47	51	51	NUM
ajeer-213	251	48	years	year	NOUN
ajeer-213	251	49	and	and	CCONJ
ajeer-213	251	50	above	above	ADV
ajeer-213	251	51	,	,	PUNCT
ajeer-213	251	52	representing	represent	VERB
ajeer-213	251	53	10	10	NUM
ajeer-213	251	54	%	%	NOUN
ajeer-213	251	55	of	of	ADP
ajeer-213	251	56	respondents	respondent	NOUN
ajeer-213	251	57	.	.	PUNCT
ajeer-213	252	1	this	this	PRON
ajeer-213	252	2	means	mean	VERB
ajeer-213	252	3	that	that	SCONJ
ajeer-213	252	4	the	the	DET
ajeer-213	252	5	majority	majority	NOUN
ajeer-213	252	6	of	of	ADP
ajeer-213	252	7	the	the	DET
ajeer-213	252	8	respondents	respondent	NOUN
ajeer-213	252	9	were	be	AUX
ajeer-213	252	10	young	young	ADJ
ajeer-213	252	11	people	people	NOUN
ajeer-213	252	12	within	within	ADP
ajeer-213	252	13	the	the	DET
ajeer-213	252	14	age	age	NOUN
ajeer-213	252	15	range	range	NOUN
ajeer-213	252	16	of	of	ADP
ajeer-213	252	17	20	20	NUM
ajeer-213	252	18	-	-	SYM
ajeer-213	252	19	40	40	NUM
ajeer-213	252	20	.	.	PUNCT
ajeer-213	253	1	figure-2	figure-2	X
ajeer-213	253	2	.	.	PUNCT
ajeer-213	254	1	occupation	occupation	NOUN
ajeer-213	254	2	of	of	ADP
ajeer-213	254	3	the	the	DET
ajeer-213	254	4	respondents	respondent	NOUN
ajeer-213	254	5	source	source	NOUN
ajeer-213	254	6	:	:	PUNCT
ajeer-213	254	7	field	field	NOUN
ajeer-213	254	8	data	datum	NOUN
ajeer-213	254	9	,	,	PUNCT
ajeer-213	254	10	september	september	PROPN
ajeer-213	254	11	2015	2015	NUM
ajeer-213	254	12	the	the	DET
ajeer-213	254	13	above	above	ADJ
ajeer-213	254	14	diagram	diagram	NOUN
ajeer-213	254	15	shows	show	VERB
ajeer-213	254	16	the	the	DET
ajeer-213	254	17	various	various	ADJ
ajeer-213	254	18	occupations	occupation	NOUN
ajeer-213	254	19	of	of	ADP
ajeer-213	254	20	the	the	DET
ajeer-213	254	21	individual	individual	ADJ
ajeer-213	254	22	respondents	respondent	NOUN
ajeer-213	254	23	.	.	PUNCT
ajeer-213	255	1	out	out	ADP
ajeer-213	255	2	of	of	ADP
ajeer-213	255	3	the	the	DET
ajeer-213	255	4	thirty	thirty	NUM
ajeer-213	255	5	(	(	PUNCT
ajeer-213	255	6	30	30	NUM
ajeer-213	255	7	)	)	PUNCT
ajeer-213	255	8	respondents	respondent	NOUN
ajeer-213	255	9	;	;	PUNCT
ajeer-213	255	10	7	7	NUM
ajeer-213	255	11	were	be	AUX
ajeer-213	255	12	public	public	ADJ
ajeer-213	255	13	servants	servant	NOUN
ajeer-213	255	14	,	,	PUNCT
ajeer-213	255	15	3	3	NUM
ajeer-213	255	16	were	be	AUX
ajeer-213	255	17	tax	tax	NOUN
ajeer-213	255	18	officials	official	NOUN
ajeer-213	255	19	,	,	PUNCT
ajeer-213	255	20	6	6	NUM
ajeer-213	255	21	teachers	teacher	NOUN
ajeer-213	255	22	,	,	PUNCT
ajeer-213	255	23	2	2	NUM
ajeer-213	255	24	police	police	NOUN
ajeer-213	255	25	officers	officer	NOUN
ajeer-213	255	26	,	,	PUNCT
ajeer-213	255	27	3	3	NUM
ajeer-213	255	28	traders	trader	NOUN
ajeer-213	255	29	,	,	PUNCT
ajeer-213	255	30	2	2	NUM
ajeer-213	255	31	accountants	accountant	NOUN
ajeer-213	255	32	and	and	CCONJ
ajeer-213	255	33	other	other	ADJ
ajeer-213	255	34	occupations	occupation	NOUN
ajeer-213	255	35	got	get	VERB
ajeer-213	255	36	1	1	NUM
ajeer-213	255	37	respondent	respondent	NOUN
ajeer-213	255	38	each	each	PRON
ajeer-213	255	39	.	.	PUNCT
ajeer-213	256	1	this	this	PRON
ajeer-213	256	2	implies	imply	VERB
ajeer-213	256	3	that	that	SCONJ
ajeer-213	256	4	the	the	DET
ajeer-213	256	5	highest	high	ADJ
ajeer-213	256	6	group	group	NOUN
ajeer-213	256	7	of	of	ADP
ajeer-213	256	8	respondents	respondent	NOUN
ajeer-213	256	9	was	be	AUX
ajeer-213	256	10	public	public	ADJ
ajeer-213	256	11	servants	servant	NOUN
ajeer-213	256	12	.	.	PUNCT
ajeer-213	257	1	figure-3	figure-3	NUM
ajeer-213	257	2	.	.	PUNCT
ajeer-213	257	3	employment	employment	NOUN
ajeer-213	257	4	status	status	NOUN
ajeer-213	257	5	of	of	ADP
ajeer-213	257	6	respondents	respondent	NOUN
ajeer-213	257	7	source	source	NOUN
ajeer-213	257	8	:	:	PUNCT
ajeer-213	257	9	field	field	NOUN
ajeer-213	257	10	data	datum	NOUN
ajeer-213	257	11	,	,	PUNCT
ajeer-213	257	12	september	september	PROPN
ajeer-213	257	13	2015	2015	NUM
ajeer-213	257	14	the	the	DET
ajeer-213	257	15	above	above	ADJ
ajeer-213	257	16	chart	chart	NOUN
ajeer-213	257	17	shows	show	VERB
ajeer-213	257	18	that	that	SCONJ
ajeer-213	257	19	24	24	NUM
ajeer-213	257	20	of	of	ADP
ajeer-213	257	21	the	the	DET
ajeer-213	257	22	respondents	respondent	NOUN
ajeer-213	257	23	representing	represent	VERB
ajeer-213	257	24	80	80	NUM
ajeer-213	257	25	%	%	NOUN
ajeer-213	257	26	were	be	AUX
ajeer-213	257	27	employees	employee	NOUN
ajeer-213	257	28	,	,	PUNCT
ajeer-213	257	29	while	while	SCONJ
ajeer-213	257	30	6	6	NUM
ajeer-213	257	31	respondents	respondent	NOUN
ajeer-213	257	32	representing	represent	VERB
ajeer-213	257	33	20	20	NUM
ajeer-213	257	34	%	%	NOUN
ajeer-213	257	35	said	say	VERB
ajeer-213	257	36	they	they	PRON
ajeer-213	257	37	were	be	AUX
ajeer-213	257	38	self	self	NOUN
ajeer-213	257	39	-	-	PUNCT
ajeer-213	257	40	employed	employ	VERB
ajeer-213	257	41	.	.	PUNCT
ajeer-213	258	1	this	this	PRON
ajeer-213	258	2	means	mean	VERB
ajeer-213	258	3	the	the	DET
ajeer-213	258	4	majority	majority	NOUN
ajeer-213	258	5	of	of	ADP
ajeer-213	258	6	the	the	DET
ajeer-213	258	7	respondents	respondent	NOUN
ajeer-213	258	8	were	be	AUX
ajeer-213	258	9	employees	employee	NOUN
ajeer-213	258	10	.	.	PUNCT
ajeer-213	259	1	4.2	4.2	NUM
ajeer-213	259	2	.	.	PUNCT
ajeer-213	259	3	awareness	awareness	NOUN
ajeer-213	259	4	of	of	ADP
ajeer-213	259	5	personal	personal	ADJ
ajeer-213	259	6	tax	tax	NOUN
ajeer-213	259	7	reliefs	relief	NOUN
ajeer-213	259	8	this	this	DET
ajeer-213	259	9	section	section	NOUN
ajeer-213	259	10	of	of	ADP
ajeer-213	259	11	the	the	DET
ajeer-213	259	12	questionnaire	questionnaire	NOUN
ajeer-213	259	13	was	be	AUX
ajeer-213	259	14	answered	answer	VERB
ajeer-213	259	15	by	by	ADP
ajeer-213	259	16	10	10	NUM
ajeer-213	259	17	respondents	respondent	NOUN
ajeer-213	259	18	from	from	ADP
ajeer-213	259	19	the	the	DET
ajeer-213	259	20	ghana	ghana	PROPN
ajeer-213	259	21	revenue	revenue	NOUN
ajeer-213	259	22	authority	authority	NOUN
ajeer-213	259	23	and	and	CCONJ
ajeer-213	259	24	the	the	DET
ajeer-213	259	25	responses	response	NOUN
ajeer-213	259	26	are	be	AUX
ajeer-213	259	27	analyzed	analyze	VERB
ajeer-213	259	28	below	below	ADV
ajeer-213	259	29	.	.	PUNCT
ajeer-213	260	1	all	all	DET
ajeer-213	260	2	the	the	DET
ajeer-213	260	3	staff	staff	NOUN
ajeer-213	260	4	of	of	ADP
ajeer-213	260	5	gra	gra	PROPN
ajeer-213	260	6	(	(	PUNCT
ajeer-213	260	7	domestic	domestic	ADJ
ajeer-213	260	8	tax	tax	NOUN
ajeer-213	260	9	revenue	revenue	NOUN
ajeer-213	260	10	division	division	NOUN
ajeer-213	260	11	)	)	PUNCT
ajeer-213	260	12	agreed	agree	VERB
ajeer-213	260	13	that	that	SCONJ
ajeer-213	260	14	there	there	PRON
ajeer-213	260	15	were	be	VERB
ajeer-213	260	16	policies	policy	NOUN
ajeer-213	260	17	instituted	institute	VERB
ajeer-213	260	18	to	to	PART
ajeer-213	260	19	educate	educate	VERB
ajeer-213	260	20	the	the	DET
ajeer-213	260	21	public	public	NOUN
ajeer-213	260	22	on	on	ADP
ajeer-213	260	23	the	the	DET
ajeer-213	260	24	need	need	NOUN
ajeer-213	260	25	to	to	PART
ajeer-213	260	26	pay	pay	VERB
ajeer-213	260	27	tax	tax	NOUN
ajeer-213	260	28	.	.	PUNCT
ajeer-213	261	1	the	the	DET
ajeer-213	261	2	following	follow	VERB
ajeer-213	261	3	are	be	AUX
ajeer-213	261	4	the	the	DET
ajeer-213	261	5	means	mean	NOUN
ajeer-213	261	6	indicated	indicate	VERB
ajeer-213	261	7	by	by	ADP
ajeer-213	261	8	the	the	DET
ajeer-213	261	9	gra	gra	PROPN
ajeer-213	261	10	staff	staff	PROPN
ajeer-213	261	11	respondents	respondent	NOUN
ajeer-213	261	12	for	for	ADP
ajeer-213	261	13	the	the	DET
ajeer-213	261	14	sensitization	sensitization	NOUN
ajeer-213	261	15	:	:	PUNCT
ajeer-213	261	16			X
ajeer-213	261	17	one	one	NUM
ajeer-213	261	18	on	on	ADP
ajeer-213	261	19	one	one	NUM
ajeer-213	261	20	basis	basis	NOUN
ajeer-213	261	21			PUNCT
ajeer-213	261	22	the	the	DET
ajeer-213	261	23	mass	mass	NOUN
ajeer-213	261	24	media	medium	NOUN
ajeer-213	261	25	;	;	PUNCT
ajeer-213	261	26	electronic	electronic	ADJ
ajeer-213	261	27	and	and	CCONJ
ajeer-213	261	28	print	print	NOUN
ajeer-213	261	29	media	medium	NOUN
ajeer-213	261	30			PART
ajeer-213	261	31	periodicals	periodical	NOUN
ajeer-213	261	32	;	;	PUNCT
ajeer-213	261	33	newspapers	newspaper	NOUN
ajeer-213	261	34	,	,	PUNCT
ajeer-213	261	35	public	public	ADJ
ajeer-213	261	36	address	address	NOUN
ajeer-213	261	37	system	system	NOUN
ajeer-213	261	38	(	(	PUNCT
ajeer-213	261	39	gra	gra	PROPN
ajeer-213	261	40	public	public	PROPN
ajeer-213	261	41	education	education	PROPN
ajeer-213	261	42	van	van	PROPN
ajeer-213	261	43	)	)	PUNCT
ajeer-213	261	44			PART
ajeer-213	262	1	tax	tax	NOUN
ajeer-213	262	2	audit	audit	NOUN
ajeer-213	262	3			PART
ajeer-213	262	4	seminars	seminar	NOUN
ajeer-213	262	5	and	and	CCONJ
ajeer-213	262	6	workshops	workshop	VERB
ajeer-213	262	7	asian	asian	ADJ
ajeer-213	262	8	journal	journal	NOUN
ajeer-213	262	9	of	of	ADP
ajeer-213	262	10	economics	economic	NOUN
ajeer-213	262	11	and	and	CCONJ
ajeer-213	262	12	empirical	empirical	ADJ
ajeer-213	262	13	research	research	NOUN
ajeer-213	262	14	,	,	PUNCT
ajeer-213	262	15	2016	2016	NUM
ajeer-213	262	16	,	,	PUNCT
ajeer-213	262	17	3(1	3(1	NUM
ajeer-213	262	18	):	):	PUNCT
ajeer-213	262	19	59	59	NUM
ajeer-213	262	20	-	-	SYM
ajeer-213	262	21	70	70	NUM
ajeer-213	262	22	66	66	NUM
ajeer-213	262	23			NOUN
ajeer-213	262	24	organized	organize	VERB
ajeer-213	262	25	sensitization	sensitization	NOUN
ajeer-213	262	26	in	in	ADP
ajeer-213	262	27	institutions	institution	NOUN
ajeer-213	262	28	all	all	DET
ajeer-213	262	29	the	the	DET
ajeer-213	262	30	ten	ten	NUM
ajeer-213	262	31	respondents	respondent	NOUN
ajeer-213	262	32	also	also	ADV
ajeer-213	262	33	agreed	agree	VERB
ajeer-213	262	34	that	that	SCONJ
ajeer-213	262	35	there	there	PRON
ajeer-213	262	36	was	be	VERB
ajeer-213	262	37	an	an	DET
ajeer-213	262	38	increase	increase	NOUN
ajeer-213	262	39	in	in	ADP
ajeer-213	262	40	the	the	DET
ajeer-213	262	41	awareness	awareness	NOUN
ajeer-213	262	42	of	of	ADP
ajeer-213	262	43	tax	tax	NOUN
ajeer-213	262	44	reliefs	relief	NOUN
ajeer-213	262	45	.	.	PUNCT
ajeer-213	263	1	and	and	CCONJ
ajeer-213	263	2	the	the	DET
ajeer-213	263	3	above	above	ADJ
ajeer-213	263	4	responses	response	NOUN
ajeer-213	263	5	indicated	indicate	VERB
ajeer-213	263	6	that	that	SCONJ
ajeer-213	263	7	the	the	DET
ajeer-213	263	8	gra	gra	PROPN
ajeer-213	263	9	was	be	AUX
ajeer-213	263	10	leaving	leave	VERB
ajeer-213	263	11	no	no	DET
ajeer-213	263	12	stone	stone	NOUN
ajeer-213	263	13	unturned	unturned	ADJ
ajeer-213	263	14	in	in	ADP
ajeer-213	263	15	creating	create	VERB
ajeer-213	263	16	awareness	awareness	NOUN
ajeer-213	263	17	of	of	ADP
ajeer-213	263	18	personal	personal	ADJ
ajeer-213	263	19	tax	tax	NOUN
ajeer-213	263	20	reliefs	relief	NOUN
ajeer-213	263	21	,	,	PUNCT
ajeer-213	263	22	for	for	ADP
ajeer-213	263	23	that	that	DET
ajeer-213	263	24	matter	matter	NOUN
ajeer-213	263	25	,	,	PUNCT
ajeer-213	263	26	the	the	DET
ajeer-213	263	27	payment	payment	NOUN
ajeer-213	263	28	of	of	ADP
ajeer-213	263	29	tax	tax	NOUN
ajeer-213	263	30	.	.	PUNCT
ajeer-213	264	1	4.2.1	4.2.1	NOUN
ajeer-213	264	2	.	.	PUNCT
ajeer-213	265	1	problems	problem	NOUN
ajeer-213	265	2	encountered	encounter	VERB
ajeer-213	265	3	in	in	ADP
ajeer-213	265	4	sensitizing	sensitize	VERB
ajeer-213	265	5	tax	tax	NOUN
ajeer-213	265	6	payers	payer	NOUN
ajeer-213	265	7	six	six	NUM
ajeer-213	265	8	of	of	ADP
ajeer-213	265	9	the	the	DET
ajeer-213	265	10	respondents	respondent	NOUN
ajeer-213	265	11	indicated	indicate	VERB
ajeer-213	265	12	that	that	SCONJ
ajeer-213	265	13	they	they	PRON
ajeer-213	265	14	did	do	AUX
ajeer-213	265	15	not	not	PART
ajeer-213	265	16	encounter	encounter	VERB
ajeer-213	265	17	any	any	DET
ajeer-213	265	18	problem	problem	NOUN
ajeer-213	265	19	in	in	ADP
ajeer-213	265	20	the	the	DET
ajeer-213	265	21	sensitization	sensitization	NOUN
ajeer-213	265	22	programme	programme	NOUN
ajeer-213	265	23	whilst	whilst	SCONJ
ajeer-213	265	24	four	four	NUM
ajeer-213	265	25	of	of	ADP
ajeer-213	265	26	them	they	PRON
ajeer-213	265	27	confirmed	confirm	VERB
ajeer-213	265	28	the	the	DET
ajeer-213	265	29	existence	existence	NOUN
ajeer-213	265	30	of	of	ADP
ajeer-213	265	31	problems	problem	NOUN
ajeer-213	265	32	.	.	PUNCT
ajeer-213	266	1	the	the	DET
ajeer-213	266	2	four	four	NUM
ajeer-213	266	3	respondents	respondent	NOUN
ajeer-213	266	4	gave	give	VERB
ajeer-213	266	5	the	the	DET
ajeer-213	266	6	following	following	NOUN
ajeer-213	266	7	as	as	ADP
ajeer-213	266	8	challenges	challenge	NOUN
ajeer-213	266	9	in	in	ADP
ajeer-213	266	10	educating	educate	VERB
ajeer-213	266	11	the	the	DET
ajeer-213	266	12	public	public	NOUN
ajeer-213	266	13	:	:	PUNCT
ajeer-213	266	14			PRON
ajeer-213	266	15	poor	poor	ADJ
ajeer-213	266	16	procedure	procedure	NOUN
ajeer-213	266	17	compliance	compliance	NOUN
ajeer-213	266	18	by	by	ADP
ajeer-213	266	19	taxpayers	taxpayer	NOUN
ajeer-213	266	20			NOUN
ajeer-213	266	21	lack	lack	NOUN
ajeer-213	266	22	of	of	ADP
ajeer-213	266	23	law	law	NOUN
ajeer-213	266	24	sensitivity	sensitivity	NOUN
ajeer-213	266	25	on	on	ADP
ajeer-213	266	26	the	the	DET
ajeer-213	266	27	part	part	NOUN
ajeer-213	266	28	of	of	ADP
ajeer-213	266	29	the	the	DET
ajeer-213	266	30	taxpayers	taxpayer	NOUN
ajeer-213	266	31			NOUN
ajeer-213	266	32	lack	lack	NOUN
ajeer-213	266	33	of	of	ADP
ajeer-213	266	34	interest	interest	NOUN
ajeer-213	266	35	in	in	ADP
ajeer-213	266	36	payment	payment	NOUN
ajeer-213	266	37	of	of	ADP
ajeer-213	266	38	tax	tax	NOUN
ajeer-213	266	39	by	by	ADP
ajeer-213	266	40	those	those	PRON
ajeer-213	266	41	who	who	PRON
ajeer-213	266	42	are	be	AUX
ajeer-213	266	43	eligible	eligible	ADJ
ajeer-213	266	44	.	.	PUNCT
ajeer-213	267	1	4.3	4.3	NUM
ajeer-213	267	2	.	.	PUNCT
ajeer-213	267	3	administration	administration	NOUN
ajeer-213	267	4	of	of	ADP
ajeer-213	267	5	personal	personal	ADJ
ajeer-213	267	6	tax	tax	NOUN
ajeer-213	267	7	reliefs	relief	NOUN
ajeer-213	267	8	this	this	DET
ajeer-213	267	9	section	section	NOUN
ajeer-213	267	10	enumerates	enumerate	VERB
ajeer-213	267	11	the	the	DET
ajeer-213	267	12	types	type	NOUN
ajeer-213	267	13	of	of	ADP
ajeer-213	267	14	reliefs	relief	NOUN
ajeer-213	267	15	available	available	ADJ
ajeer-213	267	16	to	to	ADP
ajeer-213	267	17	tax	tax	NOUN
ajeer-213	267	18	payers	payer	NOUN
ajeer-213	267	19	and	and	CCONJ
ajeer-213	267	20	how	how	SCONJ
ajeer-213	267	21	personal	personal	ADJ
ajeer-213	267	22	tax	tax	NOUN
ajeer-213	267	23	reliefs	relief	NOUN
ajeer-213	267	24	are	be	AUX
ajeer-213	267	25	administered	administer	VERB
ajeer-213	267	26	by	by	ADP
ajeer-213	267	27	the	the	DET
ajeer-213	267	28	gra	gra	PROPN
ajeer-213	267	29	.	.	PUNCT
ajeer-213	268	1	4.3.1	4.3.1	X
ajeer-213	268	2	.	.	PUNCT
ajeer-213	269	1	forms	form	NOUN
ajeer-213	269	2	of	of	ADP
ajeer-213	269	3	reliefs	relief	NOUN
ajeer-213	269	4	available	available	ADJ
ajeer-213	269	5	to	to	ADP
ajeer-213	269	6	tax	tax	NOUN
ajeer-213	269	7	payers	payer	NOUN
ajeer-213	269	8	according	accord	VERB
ajeer-213	269	9	to	to	ADP
ajeer-213	269	10	the	the	DET
ajeer-213	269	11	gra	gra	PROPN
ajeer-213	269	12	(	(	PUNCT
ajeer-213	269	13	dtrd	dtrd	PROPN
ajeer-213	269	14	)	)	PUNCT
ajeer-213	269	15	staff	staff	NOUN
ajeer-213	269	16	respondents	respondent	NOUN
ajeer-213	269	17	,	,	PUNCT
ajeer-213	269	18	eight	eight	NUM
ajeer-213	269	19	forms	form	NOUN
ajeer-213	269	20	of	of	ADP
ajeer-213	269	21	personal	personal	ADJ
ajeer-213	269	22	tax	tax	NOUN
ajeer-213	269	23	reliefs	relief	NOUN
ajeer-213	269	24	were	be	AUX
ajeer-213	269	25	available	available	ADJ
ajeer-213	269	26	to	to	ADP
ajeer-213	269	27	tax	tax	NOUN
ajeer-213	269	28	payers	payer	NOUN
ajeer-213	269	29	.	.	PUNCT
ajeer-213	270	1	the	the	DET
ajeer-213	270	2	assessable	assessable	ADJ
ajeer-213	270	3	income	income	NOUN
ajeer-213	270	4	of	of	ADP
ajeer-213	270	5	an	an	DET
ajeer-213	270	6	individual	individual	NOUN
ajeer-213	270	7	for	for	ADP
ajeer-213	270	8	a	a	DET
ajeer-213	270	9	year	year	NOUN
ajeer-213	270	10	of	of	ADP
ajeer-213	270	11	assessment	assessment	NOUN
ajeer-213	270	12	would	would	AUX
ajeer-213	270	13	be	be	AUX
ajeer-213	270	14	reduced	reduce	VERB
ajeer-213	270	15	by	by	ADP
ajeer-213	270	16	the	the	DET
ajeer-213	270	17	following	follow	VERB
ajeer-213	270	18	reliefs	relief	NOUN
ajeer-213	270	19	.	.	PUNCT
ajeer-213	271	1	personal	personal	ADJ
ajeer-213	271	2	income	income	NOUN
ajeer-213	271	3	tax	tax	NOUN
ajeer-213	271	4	review	review	NOUN
ajeer-213	271	5	effective	effective	ADJ
ajeer-213	271	6	jan	jan	PROPN
ajeer-213	271	7	.	.	PROPN
ajeer-213	271	8	2011	2011	NUM
ajeer-213	271	9	):	):	PUNCT
ajeer-213	271	10	a.	a.	NOUN
ajeer-213	271	11	marriage	marriage	NOUN
ajeer-213	271	12	relief	relief	NOUN
ajeer-213	271	13	this	this	PRON
ajeer-213	271	14	would	would	AUX
ajeer-213	271	15	be	be	AUX
ajeer-213	271	16	enjoyed	enjoy	VERB
ajeer-213	271	17	as	as	SCONJ
ajeer-213	271	18	follows	follow	VERB
ajeer-213	271	19	:	:	PUNCT
ajeer-213	271	20			X
ajeer-213	271	21	a	a	DET
ajeer-213	271	22	married	married	ADJ
ajeer-213	271	23	man	man	NOUN
ajeer-213	271	24	who	who	PRON
ajeer-213	271	25	maintains	maintain	VERB
ajeer-213	271	26	his	his	PRON
ajeer-213	271	27	wife	wife	NOUN
ajeer-213	271	28	and	and	CCONJ
ajeer-213	271	29	the	the	DET
ajeer-213	271	30	household	household	NOUN
ajeer-213	271	31	.	.	PUNCT
ajeer-213	272	1			X
ajeer-213	272	2	a	a	DET
ajeer-213	272	3	married	married	ADJ
ajeer-213	272	4	woman	woman	NOUN
ajeer-213	272	5	who	who	PRON
ajeer-213	272	6	maintains	maintain	VERB
ajeer-213	272	7	her	her	PRON
ajeer-213	272	8	husband	husband	NOUN
ajeer-213	272	9	and	and	CCONJ
ajeer-213	272	10	the	the	DET
ajeer-213	272	11	household	household	NOUN
ajeer-213	272	12	.	.	PUNCT
ajeer-213	273	1			X
ajeer-213	273	2	an	an	DET
ajeer-213	273	3	unmarried	unmarried	ADJ
ajeer-213	273	4	man	man	NOUN
ajeer-213	273	5	with	with	ADP
ajeer-213	273	6	two	two	NUM
ajeer-213	273	7	or	or	CCONJ
ajeer-213	273	8	more	more	ADV
ajeer-213	273	9	dependent	dependent	ADJ
ajeer-213	273	10	children	child	NOUN
ajeer-213	273	11	;	;	PUNCT
ajeer-213	273	12	and	and	CCONJ
ajeer-213	273	13			NOUN
ajeer-213	273	14	an	an	DET
ajeer-213	273	15	unmarried	unmarried	ADJ
ajeer-213	273	16	woman	woman	NOUN
ajeer-213	273	17	with	with	ADP
ajeer-213	273	18	two	two	NUM
ajeer-213	273	19	or	or	CCONJ
ajeer-213	273	20	more	more	ADV
ajeer-213	273	21	dependent	dependent	ADJ
ajeer-213	273	22	children	child	NOUN
ajeer-213	273	23	.	.	PUNCT
ajeer-213	274	1	marriage	marriage	NOUN
ajeer-213	274	2	relief	relief	NOUN
ajeer-213	274	3	would	would	AUX
ajeer-213	274	4	be	be	AUX
ajeer-213	274	5	granted	grant	VERB
ajeer-213	274	6	on	on	ADP
ajeer-213	274	7	the	the	DET
ajeer-213	274	8	production	production	NOUN
ajeer-213	274	9	of	of	ADP
ajeer-213	274	10	a	a	DET
ajeer-213	274	11	marriage	marriage	NOUN
ajeer-213	274	12	certificate	certificate	NOUN
ajeer-213	274	13	or	or	CCONJ
ajeer-213	274	14	a	a	DET
ajeer-213	274	15	certified	certified	ADJ
ajeer-213	274	16	copy	copy	NOUN
ajeer-213	274	17	of	of	ADP
ajeer-213	274	18	the	the	DET
ajeer-213	274	19	registration	registration	NOUN
ajeer-213	274	20	of	of	ADP
ajeer-213	274	21	marriage	marriage	NOUN
ajeer-213	274	22	to	to	PART
ajeer-213	274	23	support	support	VERB
ajeer-213	274	24	the	the	DET
ajeer-213	274	25	claim	claim	NOUN
ajeer-213	274	26	.	.	PUNCT
ajeer-213	275	1	it	it	PRON
ajeer-213	275	2	is	be	AUX
ajeer-213	275	3	currently	currently	ADV
ajeer-213	275	4	at	at	ADP
ajeer-213	275	5	ghs100.00	ghs100.00	PROPN
ajeer-213	275	6	b.	b.	PROPN
ajeer-213	275	7	children	children	PROPN
ajeer-213	275	8	’s	’s	PART
ajeer-213	275	9	education	education	NOUN
ajeer-213	275	10	relief	relief	NOUN
ajeer-213	275	11	this	this	DET
ajeer-213	275	12	relief	relief	NOUN
ajeer-213	275	13	is	be	AUX
ajeer-213	275	14	granted	grant	VERB
ajeer-213	275	15	to	to	ADP
ajeer-213	275	16	individuals	individual	NOUN
ajeer-213	275	17	who	who	PRON
ajeer-213	275	18	have	have	VERB
ajeer-213	275	19	children	child	NOUN
ajeer-213	275	20	or	or	CCONJ
ajeer-213	275	21	wards	ward	NOUN
ajeer-213	275	22	in	in	ADP
ajeer-213	275	23	recognized	recognize	VERB
ajeer-213	275	24	and	and	CCONJ
ajeer-213	275	25	registered	register	VERB
ajeer-213	275	26	educational	educational	ADJ
ajeer-213	275	27	institutions	institution	NOUN
ajeer-213	275	28	in	in	ADP
ajeer-213	275	29	ghana	ghana	PROPN
ajeer-213	275	30	.	.	PUNCT
ajeer-213	276	1	the	the	DET
ajeer-213	276	2	individual	individual	NOUN
ajeer-213	276	3	may	may	AUX
ajeer-213	276	4	only	only	ADV
ajeer-213	276	5	claim	claim	VERB
ajeer-213	276	6	a	a	DET
ajeer-213	276	7	relief	relief	NOUN
ajeer-213	276	8	in	in	ADP
ajeer-213	276	9	respect	respect	NOUN
ajeer-213	276	10	of	of	ADP
ajeer-213	276	11	three	three	NUM
ajeer-213	276	12	children	child	NOUN
ajeer-213	276	13	or	or	CCONJ
ajeer-213	276	14	wards	ward	NOUN
ajeer-213	276	15	.	.	PUNCT
ajeer-213	277	1	where	where	SCONJ
ajeer-213	277	2	two	two	NUM
ajeer-213	277	3	or	or	CCONJ
ajeer-213	277	4	more	more	ADJ
ajeer-213	277	5	persons	person	NOUN
ajeer-213	277	6	qualify	qualify	VERB
ajeer-213	277	7	in	in	ADP
ajeer-213	277	8	respect	respect	NOUN
ajeer-213	277	9	of	of	ADP
ajeer-213	277	10	the	the	DET
ajeer-213	277	11	same	same	ADJ
ajeer-213	277	12	child	child	NOUN
ajeer-213	277	13	or	or	CCONJ
ajeer-213	277	14	more	more	ADJ
ajeer-213	277	15	,	,	PUNCT
ajeer-213	277	16	only	only	ADV
ajeer-213	277	17	one	one	NUM
ajeer-213	277	18	person	person	NOUN
ajeer-213	277	19	shall	shall	AUX
ajeer-213	277	20	enjoy	enjoy	VERB
ajeer-213	277	21	the	the	DET
ajeer-213	277	22	relief	relief	NOUN
ajeer-213	277	23	.	.	PUNCT
ajeer-213	278	1	the	the	DET
ajeer-213	278	2	relief	relief	NOUN
ajeer-213	278	3	will	will	AUX
ajeer-213	278	4	be	be	AUX
ajeer-213	278	5	granted	grant	VERB
ajeer-213	278	6	only	only	ADV
ajeer-213	278	7	on	on	ADP
ajeer-213	278	8	the	the	DET
ajeer-213	278	9	production	production	NOUN
ajeer-213	278	10	of	of	ADP
ajeer-213	278	11	a	a	DET
ajeer-213	278	12	certificate	certificate	NOUN
ajeer-213	278	13	issued	issue	VERB
ajeer-213	278	14	by	by	ADP
ajeer-213	278	15	the	the	DET
ajeer-213	278	16	head	head	NOUN
ajeer-213	278	17	of	of	ADP
ajeer-213	278	18	educational	educational	ADJ
ajeer-213	278	19	institution	institution	NOUN
ajeer-213	278	20	concerned	concern	VERB
ajeer-213	278	21	,	,	PUNCT
ajeer-213	278	22	stating	state	VERB
ajeer-213	278	23	that	that	SCONJ
ajeer-213	278	24	the	the	DET
ajeer-213	278	25	child	child	NOUN
ajeer-213	278	26	or	or	CCONJ
ajeer-213	278	27	ward	ward	NOUN
ajeer-213	278	28	is	be	AUX
ajeer-213	278	29	a	a	DET
ajeer-213	278	30	student	student	NOUN
ajeer-213	278	31	of	of	ADP
ajeer-213	278	32	that	that	DET
ajeer-213	278	33	institution	institution	NOUN
ajeer-213	278	34	.	.	PUNCT
ajeer-213	279	1	the	the	DET
ajeer-213	279	2	current	current	ADJ
ajeer-213	279	3	amount	amount	NOUN
ajeer-213	279	4	granted	grant	VERB
ajeer-213	279	5	is	be	AUX
ajeer-213	279	6	ghs100.00	ghs100.00	PROPN
ajeer-213	279	7	c.	c.	NOUN
ajeer-213	279	8	disabled	disabled	ADJ
ajeer-213	279	9	relief	relief	NOUN
ajeer-213	279	10	this	this	DET
ajeer-213	279	11	relief	relief	NOUN
ajeer-213	279	12	is	be	AUX
ajeer-213	279	13	granted	grant	VERB
ajeer-213	279	14	to	to	ADP
ajeer-213	279	15	a	a	DET
ajeer-213	279	16	person	person	NOUN
ajeer-213	279	17	who	who	PRON
ajeer-213	279	18	proves	prove	VERB
ajeer-213	279	19	to	to	ADP
ajeer-213	279	20	the	the	DET
ajeer-213	279	21	satisfaction	satisfaction	NOUN
ajeer-213	279	22	of	of	ADP
ajeer-213	279	23	the	the	DET
ajeer-213	279	24	commissioner	commissioner	NOUN
ajeer-213	279	25	for	for	ADP
ajeer-213	279	26	gra	gra	PROPN
ajeer-213	279	27	that	that	SCONJ
ajeer-213	279	28	he	he	PRON
ajeer-213	279	29	/	/	PUNCT
ajeer-213	280	1	she	she	PRON
ajeer-213	280	2	is	be	AUX
ajeer-213	280	3	disabled	disabled	ADJ
ajeer-213	280	4	.	.	PUNCT
ajeer-213	281	1	the	the	DET
ajeer-213	281	2	relief	relief	NOUN
ajeer-213	281	3	is	be	AUX
ajeer-213	281	4	limited	limit	VERB
ajeer-213	281	5	to	to	ADP
ajeer-213	281	6	25	25	NUM
ajeer-213	281	7	%	%	NOUN
ajeer-213	281	8	of	of	ADP
ajeer-213	281	9	the	the	DET
ajeer-213	281	10	disabled	disabled	ADJ
ajeer-213	281	11	person	person	NOUN
ajeer-213	281	12	’s	’s	PART
ajeer-213	281	13	income	income	NOUN
ajeer-213	281	14	from	from	ADP
ajeer-213	281	15	trade	trade	NOUN
ajeer-213	281	16	,	,	PUNCT
ajeer-213	281	17	business	business	NOUN
ajeer-213	281	18	,	,	PUNCT
ajeer-213	281	19	profession	profession	NOUN
ajeer-213	281	20	,	,	PUNCT
ajeer-213	281	21	vocation	vocation	NOUN
ajeer-213	281	22	and	and	CCONJ
ajeer-213	281	23	employment	employment	NOUN
ajeer-213	281	24	.	.	PUNCT
ajeer-213	282	1	d.	d.	PROPN
ajeer-213	282	2	old	old	ADJ
ajeer-213	282	3	age	age	NOUN
ajeer-213	282	4	relief	relief	NOUN
ajeer-213	282	5	this	this	PRON
ajeer-213	282	6	is	be	AUX
ajeer-213	282	7	granted	grant	VERB
ajeer-213	282	8	to	to	ADP
ajeer-213	282	9	persons	person	NOUN
ajeer-213	282	10	over	over	ADP
ajeer-213	282	11	60	60	NUM
ajeer-213	282	12	years	year	NOUN
ajeer-213	282	13	.	.	PUNCT
ajeer-213	283	1	like	like	ADP
ajeer-213	283	2	disabled	disabled	ADJ
ajeer-213	283	3	reliefs	relief	NOUN
ajeer-213	283	4	,	,	PUNCT
ajeer-213	283	5	it	it	PRON
ajeer-213	283	6	is	be	AUX
ajeer-213	283	7	granted	grant	VERB
ajeer-213	283	8	only	only	ADV
ajeer-213	283	9	in	in	ADP
ajeer-213	283	10	respect	respect	NOUN
ajeer-213	283	11	of	of	ADP
ajeer-213	283	12	income	income	NOUN
ajeer-213	283	13	from	from	ADP
ajeer-213	283	14	trade	trade	NOUN
ajeer-213	283	15	,	,	PUNCT
ajeer-213	283	16	profession	profession	NOUN
ajeer-213	283	17	,	,	PUNCT
ajeer-213	283	18	vocation	vocation	NOUN
ajeer-213	283	19	or	or	CCONJ
ajeer-213	283	20	employment	employment	NOUN
ajeer-213	283	21	.	.	PUNCT
ajeer-213	284	1	to	to	PART
ajeer-213	284	2	grant	grant	VERB
ajeer-213	284	3	such	such	DET
ajeer-213	284	4	a	a	DET
ajeer-213	284	5	relief	relief	NOUN
ajeer-213	284	6	,	,	PUNCT
ajeer-213	284	7	the	the	DET
ajeer-213	284	8	applicant	applicant	NOUN
ajeer-213	284	9	must	must	AUX
ajeer-213	284	10	show	show	VERB
ajeer-213	284	11	proof	proof	NOUN
ajeer-213	284	12	of	of	ADP
ajeer-213	284	13	date	date	NOUN
ajeer-213	284	14	of	of	ADP
ajeer-213	284	15	birth	birth	NOUN
ajeer-213	284	16	(	(	PUNCT
ajeer-213	284	17	e.g.	e.g.	ADV
ajeer-213	284	18	birth	birth	NOUN
ajeer-213	284	19	certificate	certificate	NOUN
ajeer-213	284	20	)	)	PUNCT
ajeer-213	284	21	and	and	CCONJ
ajeer-213	284	22	any	any	DET
ajeer-213	284	23	other	other	ADJ
ajeer-213	284	24	document	document	NOUN
ajeer-213	284	25	.	.	PUNCT
ajeer-213	285	1	the	the	DET
ajeer-213	285	2	current	current	ADJ
ajeer-213	285	3	relief	relief	NOUN
ajeer-213	285	4	is	be	AUX
ajeer-213	285	5	ghs100.00	ghs100.00	PROPN
ajeer-213	285	6	e.	e.	PROPN
ajeer-213	285	7	dependent	dependent	ADJ
ajeer-213	285	8	relative	relative	ADJ
ajeer-213	285	9	relief	relief	NOUN
ajeer-213	285	10	it	it	PRON
ajeer-213	285	11	is	be	AUX
ajeer-213	285	12	granted	grant	VERB
ajeer-213	285	13	to	to	ADP
ajeer-213	285	14	any	any	DET
ajeer-213	285	15	person	person	NOUN
ajeer-213	285	16	who	who	PRON
ajeer-213	285	17	proves	prove	VERB
ajeer-213	285	18	to	to	ADP
ajeer-213	285	19	the	the	DET
ajeer-213	285	20	satisfaction	satisfaction	NOUN
ajeer-213	285	21	of	of	ADP
ajeer-213	285	22	the	the	DET
ajeer-213	285	23	commissioner	commissioner	NOUN
ajeer-213	285	24	of	of	ADP
ajeer-213	285	25	gra	gra	PROPN
ajeer-213	286	1	that	that	SCONJ
ajeer-213	286	2	he	he	PRON
ajeer-213	286	3	/	/	PUNCT
ajeer-213	287	1	she	she	PRON
ajeer-213	287	2	has	have	VERB
ajeer-213	287	3	agedrelatives	agedrelative	NOUN
ajeer-213	287	4	who	who	PRON
ajeer-213	287	5	depend	depend	VERB
ajeer-213	287	6	on	on	ADP
ajeer-213	287	7	him	he	PRON
ajeer-213	287	8	or	or	CCONJ
ajeer-213	287	9	her	she	PRON
ajeer-213	287	10	for	for	ADP
ajeer-213	287	11	provision	provision	NOUN
ajeer-213	287	12	of	of	ADP
ajeer-213	287	13	necessities	necessity	NOUN
ajeer-213	287	14	of	of	ADP
ajeer-213	287	15	life	life	NOUN
ajeer-213	287	16	.	.	PUNCT
ajeer-213	288	1	the	the	DET
ajeer-213	288	2	relief	relief	NOUN
ajeer-213	288	3	is	be	AUX
ajeer-213	288	4	granted	grant	VERB
ajeer-213	288	5	in	in	ADP
ajeer-213	288	6	respect	respect	NOUN
ajeer-213	288	7	of	of	ADP
ajeer-213	288	8	not	not	PART
ajeer-213	288	9	more	more	ADJ
ajeer-213	288	10	than	than	ADP
ajeer-213	288	11	two	two	NUM
ajeer-213	288	12	aged	aged	ADJ
ajeer-213	288	13	relatives	relative	NOUN
ajeer-213	288	14	.	.	PUNCT
ajeer-213	289	1	as	as	ADP
ajeer-213	289	2	a	a	DET
ajeer-213	289	3	supporting	support	VERB
ajeer-213	289	4	document	document	NOUN
ajeer-213	289	5	,	,	PUNCT
ajeer-213	289	6	one	one	PRON
ajeer-213	289	7	needs	need	VERB
ajeer-213	289	8	to	to	PART
ajeer-213	289	9	submit	submit	VERB
ajeer-213	289	10	an	an	DET
ajeer-213	289	11	affidavit	affidavit	NOUN
ajeer-213	289	12	certifying	certify	VERB
ajeer-213	289	13	that	that	SCONJ
ajeer-213	289	14	he	he	PRON
ajeer-213	289	15	or	or	CCONJ
ajeer-213	289	16	she	she	PRON
ajeer-213	289	17	is	be	AUX
ajeer-213	289	18	truly	truly	ADV
ajeer-213	289	19	responsible	responsible	ADJ
ajeer-213	289	20	for	for	ADP
ajeer-213	289	21	the	the	DET
ajeer-213	289	22	upkeep	upkeep	NOUN
ajeer-213	289	23	of	of	ADP
ajeer-213	289	24	the	the	DET
ajeer-213	289	25	dependant	dependant	ADJ
ajeer-213	289	26	relative	relative	NOUN
ajeer-213	289	27	.	.	PUNCT
ajeer-213	290	1	ghs50.00	ghs50.00	PROPN
ajeer-213	290	2	is	be	AUX
ajeer-213	290	3	the	the	DET
ajeer-213	290	4	current	current	ADJ
ajeer-213	290	5	amount	amount	NOUN
ajeer-213	290	6	of	of	ADP
ajeer-213	290	7	relief	relief	NOUN
ajeer-213	290	8	granted	grant	VERB
ajeer-213	290	9	.	.	PUNCT
ajeer-213	291	1	f.	f.	PROPN
ajeer-213	291	2	social	social	PROPN
ajeer-213	291	3	security	security	NOUN
ajeer-213	291	4	relief	relief	NOUN
ajeer-213	291	5	any	any	DET
ajeer-213	291	6	person	person	NOUN
ajeer-213	291	7	who	who	PRON
ajeer-213	291	8	contributes	contribute	VERB
ajeer-213	291	9	towards	towards	ADP
ajeer-213	291	10	the	the	DET
ajeer-213	291	11	social	social	ADJ
ajeer-213	291	12	security	security	NOUN
ajeer-213	291	13	scheme	scheme	NOUN
ajeer-213	291	14	in	in	ADP
ajeer-213	291	15	ghana	ghana	PROPN
ajeer-213	291	16	qualifies	qualify	VERB
ajeer-213	291	17	for	for	ADP
ajeer-213	291	18	this	this	DET
ajeer-213	291	19	relief	relief	NOUN
ajeer-213	291	20	.	.	PUNCT
ajeer-213	292	1	conditions	condition	NOUN
ajeer-213	292	2	for	for	ADP
ajeer-213	292	3	granting	grant	VERB
ajeer-213	292	4	the	the	DET
ajeer-213	292	5	relief	relief	NOUN
ajeer-213	292	6	include	include	VERB
ajeer-213	292	7	:	:	PUNCT
ajeer-213	292	8			PRON
ajeer-213	292	9	the	the	DET
ajeer-213	292	10	contribution	contribution	NOUN
ajeer-213	292	11	by	by	ADP
ajeer-213	292	12	an	an	DET
ajeer-213	292	13	employer	employer	NOUN
ajeer-213	292	14	in	in	ADP
ajeer-213	292	15	respect	respect	NOUN
ajeer-213	292	16	of	of	ADP
ajeer-213	292	17	his	his	PRON
ajeer-213	292	18	employee	employee	NOUN
ajeer-213	292	19	shall	shall	AUX
ajeer-213	292	20	be	be	AUX
ajeer-213	292	21	12.5	12.5	NUM
ajeer-213	292	22	%	%	NOUN
ajeer-213	292	23	of	of	ADP
ajeer-213	292	24	the	the	DET
ajeer-213	292	25	employee	employee	NOUN
ajeer-213	292	26	’s	’s	PART
ajeer-213	292	27	total	total	ADJ
ajeer-213	292	28	remuneration	remuneration	NOUN
ajeer-213	292	29	.	.	PUNCT
ajeer-213	293	1			NOUN
ajeer-213	293	2	contribution	contribution	NOUN
ajeer-213	293	3	by	by	ADP
ajeer-213	293	4	employee	employee	NOUN
ajeer-213	293	5	shall	shall	AUX
ajeer-213	293	6	be	be	AUX
ajeer-213	293	7	5	5	NUM
ajeer-213	293	8	%	%	NOUN
ajeer-213	293	9	of	of	ADP
ajeer-213	293	10	his	his	PRON
ajeer-213	293	11	total	total	ADJ
ajeer-213	293	12	emolument	emolument	NOUN
ajeer-213	293	13			NOUN
ajeer-213	293	14	deduction	deduction	NOUN
ajeer-213	293	15	by	by	ADP
ajeer-213	293	16	self	self	NOUN
ajeer-213	293	17	-	-	PUNCT
ajeer-213	293	18	employed	employ	VERB
ajeer-213	293	19	person	person	NOUN
ajeer-213	293	20	in	in	ADP
ajeer-213	293	21	respect	respect	NOUN
ajeer-213	293	22	of	of	ADP
ajeer-213	293	23	contribution	contribution	NOUN
ajeer-213	293	24	in	in	ADP
ajeer-213	293	25	favor	favor	NOUN
ajeer-213	293	26	of	of	ADP
ajeer-213	293	27	him	he	PRON
ajeer-213	293	28	or	or	CCONJ
ajeer-213	293	29	herself	herself	PRON
ajeer-213	293	30	shall	shall	AUX
ajeer-213	293	31	not	not	PART
ajeer-213	293	32	exceed	exceed	VERB
ajeer-213	293	33	17.5	17.5	NUM
ajeer-213	293	34	%	%	NOUN
ajeer-213	293	35	of	of	ADP
ajeer-213	293	36	his	his	PRON
ajeer-213	293	37	or	or	CCONJ
ajeer-213	293	38	her	her	PRON
ajeer-213	293	39	income	income	NOUN
ajeer-213	293	40	from	from	ADP
ajeer-213	293	41	his	his	PRON
ajeer-213	293	42	/	/	SYM
ajeer-213	293	43	her	her	PRON
ajeer-213	293	44	profession	profession	NOUN
ajeer-213	293	45	,	,	PUNCT
ajeer-213	293	46	vocation	vocation	NOUN
ajeer-213	293	47	,	,	PUNCT
ajeer-213	293	48	business	business	NOUN
ajeer-213	293	49	or	or	CCONJ
ajeer-213	293	50	occupation	occupation	NOUN
ajeer-213	293	51	.	.	PUNCT
ajeer-213	294	1	g.	g.	PROPN
ajeer-213	294	2	life	life	NOUN
ajeer-213	294	3	assurance	assurance	NOUN
ajeer-213	294	4	relief	relief	NOUN
ajeer-213	294	5	the	the	DET
ajeer-213	294	6	following	follow	VERB
ajeer-213	294	7	conditions	condition	NOUN
ajeer-213	294	8	must	must	AUX
ajeer-213	294	9	be	be	AUX
ajeer-213	294	10	fulfilled	fulfil	VERB
ajeer-213	294	11	for	for	SCONJ
ajeer-213	294	12	an	an	DET
ajeer-213	294	13	individual	individual	NOUN
ajeer-213	294	14	to	to	PART
ajeer-213	294	15	qualify	qualify	VERB
ajeer-213	294	16	for	for	ADP
ajeer-213	294	17	life	life	NOUN
ajeer-213	294	18	assurance	assurance	NOUN
ajeer-213	294	19	reliefs	relief	NOUN
ajeer-213	294	20	:	:	PUNCT
ajeer-213	294	21			NOUN
ajeer-213	294	22	the	the	DET
ajeer-213	294	23	amount	amount	NOUN
ajeer-213	294	24	paid	pay	VERB
ajeer-213	294	25	by	by	ADP
ajeer-213	294	26	way	way	NOUN
ajeer-213	294	27	of	of	ADP
ajeer-213	294	28	insurance	insurance	NOUN
ajeer-213	294	29	premium	premium	NOUN
ajeer-213	294	30	shall	shall	AUX
ajeer-213	294	31	not	not	PART
ajeer-213	294	32	exceed	exceed	VERB
ajeer-213	294	33	10	10	NUM
ajeer-213	294	34	%	%	NOUN
ajeer-213	294	35	of	of	ADP
ajeer-213	294	36	such	such	ADJ
ajeer-213	294	37	person	person	NOUN
ajeer-213	294	38	’s	’s	PART
ajeer-213	294	39	income	income	NOUN
ajeer-213	294	40	.	.	PUNCT
ajeer-213	295	1	income	income	NOUN
ajeer-213	295	2	in	in	ADP
ajeer-213	295	3	this	this	DET
ajeer-213	295	4	context	context	NOUN
ajeer-213	295	5	shall	shall	AUX
ajeer-213	295	6	be	be	AUX
ajeer-213	295	7	considered	consider	VERB
ajeer-213	295	8	to	to	PART
ajeer-213	295	9	include	include	VERB
ajeer-213	295	10	all	all	DET
ajeer-213	295	11	income	income	NOUN
ajeer-213	295	12	chargeable	chargeable	ADJ
ajeer-213	295	13	to	to	PART
ajeer-213	295	14	tax	tax	VERB
ajeer-213	295	15	under	under	ADP
ajeer-213	295	16	section	section	NOUN
ajeer-213	295	17	one	one	NUM
ajeer-213	295	18	of	of	ADP
ajeer-213	295	19	the	the	DET
ajeer-213	295	20	decree	decree	NOUN
ajeer-213	295	21	(	(	PUNCT
ajeer-213	295	22	smcd	smcd	NOUN
ajeer-213	295	23	5	5	NUM
ajeer-213	295	24	)	)	PUNCT
ajeer-213	295	25	asian	asian	ADJ
ajeer-213	295	26	journal	journal	NOUN
ajeer-213	295	27	of	of	ADP
ajeer-213	295	28	economics	economic	NOUN
ajeer-213	295	29	and	and	CCONJ
ajeer-213	295	30	empirical	empirical	ADJ
ajeer-213	295	31	research	research	NOUN
ajeer-213	295	32	,	,	PUNCT
ajeer-213	295	33	2016	2016	NUM
ajeer-213	295	34	,	,	PUNCT
ajeer-213	295	35	3(1	3(1	NUM
ajeer-213	295	36	):	):	PUNCT
ajeer-213	295	37	59	59	NUM
ajeer-213	295	38	-	-	SYM
ajeer-213	295	39	70	70	NUM
ajeer-213	295	40	67	67	NUM
ajeer-213	295	41			NOUN
ajeer-213	295	42	the	the	DET
ajeer-213	295	43	premium	premium	NOUN
ajeer-213	295	44	should	should	AUX
ajeer-213	295	45	be	be	AUX
ajeer-213	295	46	paid	pay	VERB
ajeer-213	295	47	in	in	ADP
ajeer-213	295	48	ghana	ghana	PROPN
ajeer-213	295	49	currency	currency	NOUN
ajeer-213	295	50	.	.	PUNCT
ajeer-213	296	1			PUNCT
ajeer-213	297	1	the	the	DET
ajeer-213	297	2	policy	policy	NOUN
ajeer-213	297	3	shall	shall	AUX
ajeer-213	297	4	be	be	AUX
ajeer-213	297	5	on	on	ADP
ajeer-213	297	6	the	the	DET
ajeer-213	297	7	life	life	NOUN
ajeer-213	297	8	of	of	ADP
ajeer-213	297	9	the	the	DET
ajeer-213	297	10	claimant	claimant	NOUN
ajeer-213	297	11	.	.	PUNCT
ajeer-213	298	1	it	it	PRON
ajeer-213	298	2	should	should	AUX
ajeer-213	298	3	be	be	AUX
ajeer-213	298	4	noted	note	VERB
ajeer-213	298	5	that	that	SCONJ
ajeer-213	298	6	,	,	PUNCT
ajeer-213	298	7	the	the	DET
ajeer-213	298	8	amounts	amount	NOUN
ajeer-213	298	9	mentioned	mention	VERB
ajeer-213	298	10	as	as	ADP
ajeer-213	298	11	reliefs	relief	NOUN
ajeer-213	298	12	are	be	AUX
ajeer-213	298	13	not	not	PART
ajeer-213	298	14	cash	cash	NOUN
ajeer-213	298	15	allowances	allowance	NOUN
ajeer-213	298	16	payable	payable	ADJ
ajeer-213	298	17	to	to	ADP
ajeer-213	298	18	claimants	claimant	NOUN
ajeer-213	298	19	of	of	ADP
ajeer-213	298	20	the	the	DET
ajeer-213	298	21	reliefs	relief	NOUN
ajeer-213	298	22	.	.	PUNCT
ajeer-213	299	1	they	they	PRON
ajeer-213	299	2	are	be	AUX
ajeer-213	299	3	deducted	deduct	VERB
ajeer-213	299	4	from	from	ADP
ajeer-213	299	5	one	one	NUM
ajeer-213	299	6	’s	’s	PART
ajeer-213	299	7	assessable	assessable	ADJ
ajeer-213	299	8	income	income	NOUN
ajeer-213	299	9	before	before	ADP
ajeer-213	299	10	the	the	DET
ajeer-213	299	11	calculation	calculation	NOUN
ajeer-213	299	12	of	of	ADP
ajeer-213	299	13	the	the	DET
ajeer-213	299	14	tax	tax	NOUN
ajeer-213	299	15	.	.	PUNCT
ajeer-213	300	1	h.	h.	NOUN
ajeer-213	300	2	training	training	NOUN
ajeer-213	300	3	and	and	CCONJ
ajeer-213	300	4	development	development	NOUN
ajeer-213	300	5	relief	relief	NOUN
ajeer-213	300	6	in	in	ADP
ajeer-213	300	7	the	the	DET
ajeer-213	300	8	case	case	NOUN
ajeer-213	300	9	of	of	ADP
ajeer-213	300	10	an	an	DET
ajeer-213	300	11	individual	individual	NOUN
ajeer-213	300	12	who	who	PRON
ajeer-213	300	13	has	have	AUX
ajeer-213	300	14	undergone	undergo	VERB
ajeer-213	300	15	any	any	DET
ajeer-213	300	16	training	training	NOUN
ajeer-213	300	17	to	to	PART
ajeer-213	300	18	update	update	VERB
ajeer-213	300	19	his	his	PRON
ajeer-213	300	20	professional	professional	ADJ
ajeer-213	300	21	,	,	PUNCT
ajeer-213	300	22	technical	technical	ADJ
ajeer-213	300	23	or	or	CCONJ
ajeer-213	300	24	vocational	vocational	ADJ
ajeer-213	300	25	skills	skill	NOUN
ajeer-213	300	26	or	or	CCONJ
ajeer-213	300	27	knowledge	knowledge	NOUN
ajeer-213	301	1	,	,	PUNCT
ajeer-213	301	2	the	the	DET
ajeer-213	301	3	cost	cost	NOUN
ajeer-213	301	4	of	of	ADP
ajeer-213	301	5	the	the	DET
ajeer-213	301	6	training	training	NOUN
ajeer-213	301	7	is	be	AUX
ajeer-213	301	8	ghs200.00	ghs200.00	PROPN
ajeer-213	301	9	4.3.2	4.3.2	NOUN
ajeer-213	301	10	.	.	PUNCT
ajeer-213	302	1	conditions	condition	NOUN
ajeer-213	302	2	that	that	PRON
ajeer-213	302	3	can	can	AUX
ajeer-213	302	4	disqualify	disqualify	VERB
ajeer-213	302	5	one	one	NUM
ajeer-213	302	6	from	from	ADP
ajeer-213	302	7	enjoying	enjoy	VERB
ajeer-213	302	8	tax	tax	NOUN
ajeer-213	302	9	reliefs	relief	NOUN
ajeer-213	302	10	all	all	DET
ajeer-213	302	11	the	the	DET
ajeer-213	302	12	respondents	respondent	NOUN
ajeer-213	302	13	agreed	agree	VERB
ajeer-213	302	14	that	that	SCONJ
ajeer-213	302	15	there	there	PRON
ajeer-213	302	16	are	be	VERB
ajeer-213	302	17	conditions	condition	NOUN
ajeer-213	302	18	under	under	ADP
ajeer-213	302	19	which	which	PRON
ajeer-213	302	20	one	one	NOUN
ajeer-213	302	21	can	can	AUX
ajeer-213	302	22	not	not	PART
ajeer-213	302	23	enjoy	enjoy	VERB
ajeer-213	302	24	tax	tax	NOUN
ajeer-213	302	25	reliefs	relief	NOUN
ajeer-213	302	26	.	.	PUNCT
ajeer-213	303	1	these	these	PRON
ajeer-213	303	2	are	be	AUX
ajeer-213	303	3	:	:	PUNCT
ajeer-213	303	4			NOUN
ajeer-213	303	5	failure	failure	NOUN
ajeer-213	303	6	to	to	PART
ajeer-213	303	7	apply	apply	VERB
ajeer-213	303	8	for	for	ADP
ajeer-213	303	9	the	the	DET
ajeer-213	303	10	reliefs	relief	NOUN
ajeer-213	303	11			NOUN
ajeer-213	303	12	wrong	wrong	ADJ
ajeer-213	303	13	status	status	NOUN
ajeer-213	303	14	declaration	declaration	NOUN
ajeer-213	303	15			PRON
ajeer-213	303	16	failure	failure	NOUN
ajeer-213	303	17	to	to	PART
ajeer-213	303	18	file	file	VERB
ajeer-213	303	19	returns	return	NOUN
ajeer-213	303	20			PRON
ajeer-213	303	21	unmarried	unmarried	ADJ
ajeer-213	303	22	tax	tax	NOUN
ajeer-213	303	23	payers	payer	NOUN
ajeer-213	303	24	can	can	AUX
ajeer-213	303	25	not	not	PART
ajeer-213	303	26	enjoy	enjoy	VERB
ajeer-213	303	27	marriage	marriage	NOUN
ajeer-213	303	28	reliefs	relief	NOUN
ajeer-213	303	29			NOUN
ajeer-213	303	30	falsification	falsification	NOUN
ajeer-213	303	31	of	of	ADP
ajeer-213	303	32	information	information	NOUN
ajeer-213	303	33			NOUN
ajeer-213	304	1	if	if	SCONJ
ajeer-213	304	2	one	one	PRON
ajeer-213	304	3	does	do	AUX
ajeer-213	304	4	not	not	PART
ajeer-213	304	5	meet	meet	VERB
ajeer-213	304	6	the	the	DET
ajeer-213	304	7	conditions	condition	NOUN
ajeer-213	304	8	of	of	ADP
ajeer-213	304	9	enjoying	enjoy	VERB
ajeer-213	304	10	specific	specific	ADJ
ajeer-213	304	11	reliefs	relief	NOUN
ajeer-213	304	12	4.3.3	4.3.3	ADP
ajeer-213	304	13	.	.	PUNCT
ajeer-213	305	1	provision	provision	NOUN
ajeer-213	305	2	of	of	ADP
ajeer-213	305	3	accurate	accurate	ADJ
ajeer-213	305	4	information	information	NOUN
ajeer-213	305	5	by	by	ADP
ajeer-213	305	6	tax	tax	NOUN
ajeer-213	305	7	payers	payer	NOUN
ajeer-213	305	8	seven	seven	NUM
ajeer-213	305	9	out	out	ADP
ajeer-213	305	10	of	of	ADP
ajeer-213	305	11	the	the	DET
ajeer-213	305	12	ten	ten	NUM
ajeer-213	305	13	gra	gra	PROPN
ajeer-213	305	14	staff	staff	NOUN
ajeer-213	305	15	responded	respond	VERB
ajeer-213	305	16	that	that	SCONJ
ajeer-213	305	17	most	most	ADJ
ajeer-213	305	18	tax	tax	NOUN
ajeer-213	305	19	payers	payer	NOUN
ajeer-213	305	20	fail	fail	VERB
ajeer-213	305	21	to	to	PART
ajeer-213	305	22	provide	provide	VERB
ajeer-213	305	23	accurate	accurate	ADJ
ajeer-213	305	24	information	information	NOUN
ajeer-213	305	25	.	.	PUNCT
ajeer-213	306	1	they	they	PRON
ajeer-213	306	2	gave	give	VERB
ajeer-213	306	3	the	the	DET
ajeer-213	306	4	following	following	NOUN
ajeer-213	306	5	as	as	ADP
ajeer-213	306	6	measures	measure	NOUN
ajeer-213	306	7	put	put	VERB
ajeer-213	306	8	in	in	ADP
ajeer-213	306	9	place	place	NOUN
ajeer-213	306	10	to	to	PART
ajeer-213	306	11	address	address	VERB
ajeer-213	306	12	any	any	DET
ajeer-213	306	13	misinformation	misinformation	NOUN
ajeer-213	306	14	:	:	PUNCT
ajeer-213	306	15			NOUN
ajeer-213	306	16	desk	desk	NOUN
ajeer-213	306	17	top	top	ADJ
ajeer-213	306	18	audit	audit	NOUN
ajeer-213	306	19			PRON
ajeer-213	306	20	field	field	NOUN
ajeer-213	306	21	audit	audit	NOUN
ajeer-213	306	22			NOUN
ajeer-213	306	23	educating	educate	VERB
ajeer-213	306	24	tax	tax	NOUN
ajeer-213	306	25	payers	payer	NOUN
ajeer-213	306	26	on	on	ADP
ajeer-213	306	27	how	how	SCONJ
ajeer-213	306	28	to	to	PART
ajeer-213	306	29	provide	provide	VERB
ajeer-213	306	30	accurate	accurate	ADJ
ajeer-213	306	31	information	information	NOUN
ajeer-213	306	32			NOUN
ajeer-213	306	33	drawing	draw	VERB
ajeer-213	306	34	the	the	DET
ajeer-213	306	35	attention	attention	NOUN
ajeer-213	306	36	of	of	ADP
ajeer-213	306	37	the	the	DET
ajeer-213	306	38	tax	tax	NOUN
ajeer-213	306	39	payers	payer	NOUN
ajeer-213	306	40	to	to	ADP
ajeer-213	306	41	the	the	DET
ajeer-213	306	42	blunder	blunder	NOUN
ajeer-213	306	43	figure-4	figure-4	NOUN
ajeer-213	306	44	.	.	PUNCT
ajeer-213	307	1	difficulties	difficulty	NOUN
ajeer-213	307	2	in	in	ADP
ajeer-213	307	3	the	the	DET
ajeer-213	307	4	computation	computation	NOUN
ajeer-213	307	5	of	of	ADP
ajeer-213	307	6	reliefs	relief	NOUN
ajeer-213	307	7	source	source	NOUN
ajeer-213	307	8	:	:	PUNCT
ajeer-213	307	9	field	field	NOUN
ajeer-213	307	10	data	datum	NOUN
ajeer-213	307	11	,	,	PUNCT
ajeer-213	307	12	september	september	PROPN
ajeer-213	307	13	2015	2015	NUM
ajeer-213	307	14	the	the	DET
ajeer-213	307	15	above	above	ADJ
ajeer-213	307	16	figure	figure	NOUN
ajeer-213	307	17	shows	show	VERB
ajeer-213	307	18	that	that	SCONJ
ajeer-213	307	19	four	four	NUM
ajeer-213	307	20	respondents	respondent	NOUN
ajeer-213	307	21	indicated	indicate	VERB
ajeer-213	307	22	that	that	SCONJ
ajeer-213	307	23	they	they	PRON
ajeer-213	307	24	actually	actually	ADV
ajeer-213	307	25	encounter	encounter	VERB
ajeer-213	307	26	difficulties	difficulty	NOUN
ajeer-213	307	27	in	in	ADP
ajeer-213	307	28	the	the	DET
ajeer-213	307	29	computation	computation	NOUN
ajeer-213	307	30	of	of	ADP
ajeer-213	307	31	the	the	DET
ajeer-213	307	32	reliefs	relief	NOUN
ajeer-213	307	33	to	to	PART
ajeer-213	307	34	be	be	AUX
ajeer-213	307	35	earned	earn	VERB
ajeer-213	307	36	by	by	ADP
ajeer-213	307	37	the	the	DET
ajeer-213	307	38	tax	tax	NOUN
ajeer-213	307	39	payer	payer	NOUN
ajeer-213	307	40	.	.	PUNCT
ajeer-213	308	1	the	the	DET
ajeer-213	308	2	four	four	NUM
ajeer-213	308	3	further	far	ADV
ajeer-213	308	4	indicated	indicate	VERB
ajeer-213	308	5	that	that	SCONJ
ajeer-213	308	6	when	when	SCONJ
ajeer-213	308	7	wrong	wrong	ADJ
ajeer-213	308	8	income	income	NOUN
ajeer-213	308	9	is	be	AUX
ajeer-213	308	10	declared	declare	VERB
ajeer-213	308	11	,	,	PUNCT
ajeer-213	308	12	it	it	PRON
ajeer-213	308	13	affects	affect	VERB
ajeer-213	308	14	the	the	DET
ajeer-213	308	15	amount	amount	NOUN
ajeer-213	308	16	of	of	ADP
ajeer-213	308	17	reliefs	relief	NOUN
ajeer-213	308	18	to	to	PART
ajeer-213	308	19	be	be	AUX
ajeer-213	308	20	granted	grant	VERB
ajeer-213	308	21	as	as	ADP
ajeer-213	308	22	the	the	DET
ajeer-213	308	23	difficulty	difficulty	NOUN
ajeer-213	308	24	.	.	PUNCT
ajeer-213	309	1	on	on	ADP
ajeer-213	309	2	the	the	DET
ajeer-213	309	3	other	other	ADJ
ajeer-213	309	4	hand	hand	NOUN
ajeer-213	309	5	,	,	PUNCT
ajeer-213	309	6	six	six	NUM
ajeer-213	309	7	respondents	respondent	NOUN
ajeer-213	309	8	confirmed	confirm	VERB
ajeer-213	309	9	that	that	SCONJ
ajeer-213	309	10	they	they	PRON
ajeer-213	309	11	do	do	AUX
ajeer-213	309	12	not	not	PART
ajeer-213	309	13	encounter	encounter	VERB
ajeer-213	309	14	any	any	DET
ajeer-213	309	15	challenge	challenge	NOUN
ajeer-213	309	16	at	at	ADV
ajeer-213	309	17	all	all	ADV
ajeer-213	309	18	,	,	PUNCT
ajeer-213	309	19	because	because	SCONJ
ajeer-213	309	20	,	,	PUNCT
ajeer-213	309	21	the	the	DET
ajeer-213	309	22	errors	error	NOUN
ajeer-213	309	23	committed	commit	VERB
ajeer-213	309	24	by	by	ADP
ajeer-213	309	25	the	the	DET
ajeer-213	309	26	tax	tax	NOUN
ajeer-213	309	27	payers	payer	NOUN
ajeer-213	309	28	are	be	AUX
ajeer-213	309	29	corrected	correct	VERB
ajeer-213	309	30	before	before	ADP
ajeer-213	309	31	the	the	DET
ajeer-213	309	32	computation	computation	NOUN
ajeer-213	309	33	.	.	PUNCT
ajeer-213	310	1	in	in	ADP
ajeer-213	310	2	all	all	PRON
ajeer-213	310	3	,	,	PUNCT
ajeer-213	310	4	it	it	PRON
ajeer-213	310	5	means	mean	VERB
ajeer-213	310	6	the	the	DET
ajeer-213	310	7	gra	gra	PROPN
ajeer-213	310	8	has	have	VERB
ajeer-213	310	9	less	less	ADJ
ajeer-213	310	10	difficulty	difficulty	NOUN
ajeer-213	310	11	in	in	ADP
ajeer-213	310	12	computation	computation	NOUN
ajeer-213	310	13	of	of	ADP
ajeer-213	310	14	the	the	DET
ajeer-213	310	15	reliefs	relief	NOUN
ajeer-213	310	16	.	.	PUNCT
ajeer-213	311	1	4.4	4.4	NUM
ajeer-213	311	2	.	.	PUNCT
ajeer-213	312	1	personal	personal	ADJ
ajeer-213	312	2	tax	tax	NOUN
ajeer-213	312	3	reliefs	relief	NOUN
ajeer-213	312	4	this	this	DET
ajeer-213	312	5	section	section	NOUN
ajeer-213	312	6	of	of	ADP
ajeer-213	312	7	the	the	DET
ajeer-213	312	8	data	data	NOUN
ajeer-213	312	9	presentation	presentation	NOUN
ajeer-213	312	10	is	be	AUX
ajeer-213	312	11	based	base	VERB
ajeer-213	312	12	on	on	ADP
ajeer-213	312	13	the	the	DET
ajeer-213	312	14	questionnaires	questionnaire	NOUN
ajeer-213	312	15	responded	respond	VERB
ajeer-213	312	16	to	to	ADP
ajeer-213	312	17	by	by	ADP
ajeer-213	312	18	only	only	ADJ
ajeer-213	312	19	tax	tax	NOUN
ajeer-213	312	20	payers	payer	NOUN
ajeer-213	312	21	.	.	PUNCT
ajeer-213	313	1	table-2	table-2	NUM
ajeer-213	313	2	.	.	PUNCT
ajeer-213	314	1	awareness	awareness	NOUN
ajeer-213	314	2	of	of	ADP
ajeer-213	314	3	personal	personal	ADJ
ajeer-213	314	4	tax	tax	NOUN
ajeer-213	314	5	reliefs	relief	NOUN
ajeer-213	314	6	response	response	NOUN
ajeer-213	314	7	frequency	frequency	NOUN
ajeer-213	314	8	percentage	percentage	NOUN
ajeer-213	314	9	(	(	PUNCT
ajeer-213	314	10	%	%	INTJ
ajeer-213	314	11	)	)	PUNCT
ajeer-213	315	1	yes	yes	INTJ
ajeer-213	315	2	14	14	NUM
ajeer-213	315	3	70	70	NUM
ajeer-213	316	1	no	no	DET
ajeer-213	316	2	6	6	NUM
ajeer-213	316	3	30	30	NUM
ajeer-213	316	4	total	total	NOUN
ajeer-213	316	5	20	20	NUM
ajeer-213	316	6	100	100	NUM
ajeer-213	316	7	source	source	NOUN
ajeer-213	316	8	:	:	PUNCT
ajeer-213	316	9	field	field	NOUN
ajeer-213	316	10	data	datum	NOUN
ajeer-213	316	11	,	,	PUNCT
ajeer-213	316	12	september	september	PROPN
ajeer-213	316	13	2015	2015	NUM
ajeer-213	316	14	the	the	DET
ajeer-213	316	15	above	above	ADJ
ajeer-213	316	16	table	table	NOUN
ajeer-213	316	17	shows	show	VERB
ajeer-213	316	18	that	that	SCONJ
ajeer-213	316	19	14	14	NUM
ajeer-213	316	20	respondents	respondent	NOUN
ajeer-213	316	21	confirmed	confirm	VERB
ajeer-213	316	22	that	that	SCONJ
ajeer-213	316	23	they	they	PRON
ajeer-213	316	24	are	be	AUX
ajeer-213	316	25	aware	aware	ADJ
ajeer-213	316	26	of	of	ADP
ajeer-213	316	27	the	the	DET
ajeer-213	316	28	existence	existence	NOUN
ajeer-213	316	29	of	of	ADP
ajeer-213	316	30	personal	personal	ADJ
ajeer-213	316	31	tax	tax	NOUN
ajeer-213	316	32	reliefs	relief	NOUN
ajeer-213	316	33	representing	represent	VERB
ajeer-213	316	34	70	70	NUM
ajeer-213	316	35	%	%	NOUN
ajeer-213	316	36	and	and	CCONJ
ajeer-213	316	37	the	the	DET
ajeer-213	316	38	remaining	remain	VERB
ajeer-213	316	39	6	6	NUM
ajeer-213	316	40	(	(	PUNCT
ajeer-213	316	41	30	30	NUM
ajeer-213	316	42	%	%	NOUN
ajeer-213	316	43	)	)	PUNCT
ajeer-213	316	44	respondents	respondent	NOUN
ajeer-213	316	45	declared	declare	VERB
ajeer-213	316	46	that	that	SCONJ
ajeer-213	316	47	they	they	PRON
ajeer-213	316	48	are	be	AUX
ajeer-213	316	49	not	not	PART
ajeer-213	316	50	aware	aware	ADJ
ajeer-213	316	51	.	.	PUNCT
ajeer-213	317	1	this	this	PRON
ajeer-213	317	2	confirms	confirm	VERB
ajeer-213	317	3	that	that	SCONJ
ajeer-213	317	4	the	the	DET
ajeer-213	317	5	gra	gra	PROPN
ajeer-213	317	6	is	be	AUX
ajeer-213	317	7	making	make	VERB
ajeer-213	317	8	much	much	ADJ
ajeer-213	317	9	effort	effort	NOUN
ajeer-213	317	10	in	in	ADP
ajeer-213	317	11	the	the	DET
ajeer-213	317	12	sensitization	sensitization	NOUN
ajeer-213	317	13	process	process	NOUN
ajeer-213	317	14	.	.	PUNCT
ajeer-213	318	1	asian	asian	ADJ
ajeer-213	318	2	journal	journal	PROPN
ajeer-213	318	3	of	of	ADP
ajeer-213	318	4	economics	economic	NOUN
ajeer-213	318	5	and	and	CCONJ
ajeer-213	318	6	empirical	empirical	ADJ
ajeer-213	318	7	research	research	NOUN
ajeer-213	318	8	,	,	PUNCT
ajeer-213	318	9	2016	2016	NUM
ajeer-213	318	10	,	,	PUNCT
ajeer-213	318	11	3(1	3(1	NUM
ajeer-213	318	12	):	):	PUNCT
ajeer-213	318	13	59	59	NUM
ajeer-213	318	14	-	-	SYM
ajeer-213	318	15	70	70	NUM
ajeer-213	318	16	68	68	NUM
ajeer-213	318	17	figure-5	figure-5	NUM
ajeer-213	318	18	.	.	PUNCT
ajeer-213	319	1	abolishing	abolish	VERB
ajeer-213	319	2	personal	personal	ADJ
ajeer-213	319	3	tax	tax	NOUN
ajeer-213	319	4	reliefs	relief	NOUN
ajeer-213	319	5	source	source	NOUN
ajeer-213	319	6	:	:	PUNCT
ajeer-213	319	7	field	field	NOUN
ajeer-213	319	8	data	datum	NOUN
ajeer-213	319	9	,	,	PUNCT
ajeer-213	319	10	september	september	PROPN
ajeer-213	319	11	2015	2015	NUM
ajeer-213	319	12	from	from	ADP
ajeer-213	319	13	the	the	DET
ajeer-213	319	14	above	above	ADJ
ajeer-213	319	15	figure	figure	NOUN
ajeer-213	319	16	,	,	PUNCT
ajeer-213	319	17	there	there	PRON
ajeer-213	319	18	were	be	VERB
ajeer-213	319	19	only	only	ADV
ajeer-213	319	20	2	2	NUM
ajeer-213	319	21	respondents	respondent	NOUN
ajeer-213	319	22	representing	represent	VERB
ajeer-213	319	23	7	7	NUM
ajeer-213	319	24	%	%	NOUN
ajeer-213	319	25	who	who	PRON
ajeer-213	319	26	consented	consent	VERB
ajeer-213	319	27	that	that	SCONJ
ajeer-213	319	28	the	the	DET
ajeer-213	319	29	personal	personal	ADJ
ajeer-213	319	30	tax	tax	NOUN
ajeer-213	319	31	reliefs	relief	NOUN
ajeer-213	319	32	should	should	AUX
ajeer-213	319	33	be	be	AUX
ajeer-213	319	34	abolished	abolish	VERB
ajeer-213	319	35	to	to	PART
ajeer-213	319	36	increase	increase	VERB
ajeer-213	319	37	the	the	DET
ajeer-213	319	38	revenue	revenue	NOUN
ajeer-213	319	39	base	base	NOUN
ajeer-213	319	40	of	of	ADP
ajeer-213	319	41	the	the	DET
ajeer-213	319	42	government	government	NOUN
ajeer-213	319	43	to	to	PART
ajeer-213	319	44	meet	meet	VERB
ajeer-213	319	45	its	its	PRON
ajeer-213	319	46	numerous	numerous	ADJ
ajeer-213	319	47	demands	demand	NOUN
ajeer-213	319	48	.	.	PUNCT
ajeer-213	320	1	the	the	DET
ajeer-213	320	2	majority	majority	NOUN
ajeer-213	320	3	thus	thus	ADV
ajeer-213	320	4	;	;	PUNCT
ajeer-213	320	5	28	28	NUM
ajeer-213	320	6	respondents	respondent	NOUN
ajeer-213	320	7	representing	represent	VERB
ajeer-213	320	8	93	93	NUM
ajeer-213	320	9	%	%	NOUN
ajeer-213	320	10	of	of	ADP
ajeer-213	320	11	the	the	DET
ajeer-213	320	12	respondents	respondent	NOUN
ajeer-213	320	13	strongly	strongly	ADV
ajeer-213	320	14	agreed	agree	VERB
ajeer-213	320	15	that	that	SCONJ
ajeer-213	320	16	the	the	DET
ajeer-213	320	17	personal	personal	ADJ
ajeer-213	320	18	tax	tax	NOUN
ajeer-213	320	19	reliefs	relief	NOUN
ajeer-213	320	20	should	should	AUX
ajeer-213	320	21	never	never	ADV
ajeer-213	320	22	be	be	AUX
ajeer-213	320	23	abolished	abolish	VERB
ajeer-213	320	24	.	.	PUNCT
ajeer-213	321	1	they	they	PRON
ajeer-213	321	2	further	far	ADV
ajeer-213	321	3	pointed	point	VERB
ajeer-213	321	4	out	out	ADP
ajeer-213	321	5	how	how	SCONJ
ajeer-213	321	6	helpful	helpful	ADJ
ajeer-213	321	7	the	the	DET
ajeer-213	321	8	personal	personal	ADJ
ajeer-213	321	9	tax	tax	NOUN
ajeer-213	321	10	reliefs	relief	NOUN
ajeer-213	321	11	were	be	AUX
ajeer-213	321	12	in	in	ADP
ajeer-213	321	13	the	the	DET
ajeer-213	321	14	following	following	ADJ
ajeer-213	321	15	ways	way	NOUN
ajeer-213	321	16	:	:	PUNCT
ajeer-213	321	17			X
ajeer-213	321	18	serve	serve	VERB
ajeer-213	321	19	as	as	ADP
ajeer-213	321	20	a	a	DET
ajeer-213	321	21	cushion	cushion	NOUN
ajeer-213	321	22	to	to	ADP
ajeer-213	321	23	the	the	DET
ajeer-213	321	24	tax	tax	NOUN
ajeer-213	321	25	payer	payer	NOUN
ajeer-213	321	26			X
ajeer-213	321	27	encourage	encourage	VERB
ajeer-213	321	28	the	the	DET
ajeer-213	321	29	payment	payment	NOUN
ajeer-213	321	30	of	of	ADP
ajeer-213	321	31	tax	tax	NOUN
ajeer-213	321	32			X
ajeer-213	321	33	disabled	disabled	ADJ
ajeer-213	321	34	relief	relief	NOUN
ajeer-213	321	35	is	be	AUX
ajeer-213	321	36	of	of	ADP
ajeer-213	321	37	great	great	ADJ
ajeer-213	321	38	importance	importance	NOUN
ajeer-213	321	39	in	in	ADP
ajeer-213	321	40	reducing	reduce	VERB
ajeer-213	321	41	street	street	NOUN
ajeer-213	321	42	begging	beg	VERB
ajeer-213	321	43	by	by	ADP
ajeer-213	321	44	physically	physically	ADV
ajeer-213	321	45	challenged	challenge	VERB
ajeer-213	321	46			X
ajeer-213	321	47	increase	increase	NOUN
ajeer-213	321	48	standard	standard	NOUN
ajeer-213	321	49	of	of	ADP
ajeer-213	321	50	living	living	NOUN
ajeer-213	321	51			PROPN
ajeer-213	321	52	lessen	lessen	PROPN
ajeer-213	321	53	ones	one	NOUN
ajeer-213	321	54	’	'	PUNCT
ajeer-213	321	55	tax	tax	NOUN
ajeer-213	321	56	obligation	obligation	NOUN
ajeer-213	321	57			VERB
ajeer-213	321	58	cut	cut	VERB
ajeer-213	321	59	down	down	ADP
ajeer-213	321	60	on	on	ADP
ajeer-213	321	61	unemployment	unemployment	NOUN
ajeer-213	321	62	in	in	ADP
ajeer-213	321	63	a	a	DET
ajeer-213	321	64	way	way	NOUN
ajeer-213	321	65	a	a	DET
ajeer-213	321	66	tax	tax	NOUN
ajeer-213	321	67	relief	relief	NOUN
ajeer-213	321	68	is	be	AUX
ajeer-213	321	69	an	an	DET
ajeer-213	321	70	approved	approve	VERB
ajeer-213	321	71	deductible	deductible	ADJ
ajeer-213	321	72	allowance	allowance	NOUN
ajeer-213	321	73	intended	intend	VERB
ajeer-213	321	74	to	to	PART
ajeer-213	321	75	reduce	reduce	VERB
ajeer-213	321	76	your	your	PRON
ajeer-213	321	77	taxable	taxable	ADJ
ajeer-213	321	78	income	income	NOUN
ajeer-213	321	79	and	and	CCONJ
ajeer-213	321	80	thereby	thereby	ADV
ajeer-213	321	81	lessen	lessen	VERB
ajeer-213	321	82	your	your	PRON
ajeer-213	321	83	tax	tax	NOUN
ajeer-213	321	84	burden	burden	NOUN
ajeer-213	321	85	.	.	PUNCT
ajeer-213	322	1	for	for	ADP
ajeer-213	322	2	example	example	NOUN
ajeer-213	322	3	,	,	PUNCT
ajeer-213	322	4	a	a	DET
ajeer-213	322	5	married	married	ADJ
ajeer-213	322	6	person	person	NOUN
ajeer-213	322	7	with	with	ADP
ajeer-213	322	8	children	child	NOUN
ajeer-213	322	9	attending	attend	VERB
ajeer-213	322	10	school	school	NOUN
ajeer-213	322	11	will	will	AUX
ajeer-213	322	12	normally	normally	ADV
ajeer-213	322	13	be	be	AUX
ajeer-213	322	14	harder	hard	ADV
ajeer-213	322	15	pressed	press	VERB
ajeer-213	322	16	than	than	ADP
ajeer-213	322	17	a	a	DET
ajeer-213	322	18	single	single	ADJ
ajeer-213	322	19	person	person	NOUN
ajeer-213	322	20	with	with	ADP
ajeer-213	322	21	no	no	DET
ajeer-213	322	22	dependants	dependant	NOUN
ajeer-213	322	23	.	.	PUNCT
ajeer-213	323	1	therefore	therefore	ADV
ajeer-213	323	2	,	,	PUNCT
ajeer-213	323	3	ghanaian	ghanaian	ADJ
ajeer-213	323	4	tax	tax	NOUN
ajeer-213	323	5	law	law	NOUN
ajeer-213	323	6	grants	grant	VERB
ajeer-213	323	7	you	you	PRON
ajeer-213	323	8	relieve	relieve	VERB
ajeer-213	323	9	to	to	PART
ajeer-213	323	10	lighten	lighten	VERB
ajeer-213	323	11	the	the	DET
ajeer-213	323	12	tax	tax	NOUN
ajeer-213	323	13	burden	burden	NOUN
ajeer-213	323	14	(	(	PUNCT
ajeer-213	323	15	revenue	revenue	NOUN
ajeer-213	323	16	mobilization	mobilization	NOUN
ajeer-213	323	17	support	support	NOUN
ajeer-213	323	18	,	,	PUNCT
ajeer-213	323	19	2006	2006	NUM
ajeer-213	323	20	)	)	PUNCT
ajeer-213	323	21	.	.	PUNCT
ajeer-213	324	1	4.5	4.5	NUM
ajeer-213	324	2	.	.	PUNCT
ajeer-213	325	1	personal	personal	ADJ
ajeer-213	325	2	interviews	interview	NOUN
ajeer-213	325	3	it	it	PRON
ajeer-213	325	4	became	become	VERB
ajeer-213	325	5	necessary	necessary	ADJ
ajeer-213	325	6	to	to	PART
ajeer-213	325	7	conduct	conduct	VERB
ajeer-213	325	8	personal	personal	ADJ
ajeer-213	325	9	interview	interview	NOUN
ajeer-213	325	10	with	with	ADP
ajeer-213	325	11	both	both	CCONJ
ajeer-213	325	12	the	the	DET
ajeer-213	325	13	gra	gra	PROPN
ajeer-213	325	14	staff	staff	NOUN
ajeer-213	325	15	and	and	CCONJ
ajeer-213	325	16	the	the	DET
ajeer-213	325	17	taxpayers	taxpayer	NOUN
ajeer-213	325	18	to	to	PART
ajeer-213	325	19	acquire	acquire	VERB
ajeer-213	325	20	other	other	ADJ
ajeer-213	325	21	information	information	NOUN
ajeer-213	325	22	which	which	PRON
ajeer-213	325	23	we	we	PRON
ajeer-213	325	24	could	could	AUX
ajeer-213	325	25	not	not	PART
ajeer-213	325	26	indicate	indicate	VERB
ajeer-213	325	27	in	in	ADP
ajeer-213	325	28	the	the	DET
ajeer-213	325	29	questionnaire	questionnaire	NOUN
ajeer-213	325	30	.	.	PUNCT
ajeer-213	326	1	4.5.1	4.5.1	X
ajeer-213	326	2	.	.	PUNCT
ajeer-213	327	1	interview	interview	NOUN
ajeer-213	327	2	with	with	ADP
ajeer-213	327	3	gra	gra	PROPN
ajeer-213	327	4	staff	staff	PROPN
ajeer-213	327	5	an	an	DET
ajeer-213	327	6	interview	interview	NOUN
ajeer-213	327	7	with	with	ADP
ajeer-213	327	8	some	some	DET
ajeer-213	327	9	personnel	personnel	NOUN
ajeer-213	327	10	of	of	ADP
ajeer-213	327	11	the	the	DET
ajeer-213	327	12	ghana	ghana	PROPN
ajeer-213	327	13	revenue	revenue	PROPN
ajeer-213	327	14	authority	authority	NOUN
ajeer-213	327	15	was	be	AUX
ajeer-213	327	16	to	to	PART
ajeer-213	327	17	find	find	VERB
ajeer-213	327	18	out	out	ADP
ajeer-213	327	19	some	some	DET
ajeer-213	327	20	challenges	challenge	NOUN
ajeer-213	327	21	that	that	PRON
ajeer-213	327	22	the	the	DET
ajeer-213	327	23	gra	gra	PROPN
ajeer-213	327	24	and	and	CCONJ
ajeer-213	327	25	the	the	DET
ajeer-213	327	26	applicants	applicant	NOUN
ajeer-213	327	27	encounter	encounter	VERB
ajeer-213	327	28	in	in	ADP
ajeer-213	327	29	the	the	DET
ajeer-213	327	30	administration	administration	NOUN
ajeer-213	327	31	of	of	ADP
ajeer-213	327	32	the	the	DET
ajeer-213	327	33	reliefs	relief	NOUN
ajeer-213	327	34	and	and	CCONJ
ajeer-213	327	35	why	why	SCONJ
ajeer-213	327	36	it	it	PRON
ajeer-213	327	37	takes	take	VERB
ajeer-213	327	38	the	the	DET
ajeer-213	327	39	gra	gra	NOUN
ajeer-213	327	40	much	much	ADV
ajeer-213	327	41	longer	long	ADV
ajeer-213	327	42	to	to	PART
ajeer-213	327	43	process	process	VERB
ajeer-213	327	44	the	the	DET
ajeer-213	327	45	application	application	NOUN
ajeer-213	327	46	.	.	PUNCT
ajeer-213	328	1	the	the	DET
ajeer-213	328	2	officers	officer	NOUN
ajeer-213	328	3	confirmed	confirm	VERB
ajeer-213	328	4	that	that	SCONJ
ajeer-213	328	5	most	most	ADJ
ajeer-213	328	6	applicants	applicant	NOUN
ajeer-213	328	7	do	do	AUX
ajeer-213	328	8	not	not	PART
ajeer-213	328	9	complete	complete	VERB
ajeer-213	328	10	the	the	DET
ajeer-213	328	11	forms	form	NOUN
ajeer-213	328	12	properly	properly	ADV
ajeer-213	328	13	thus	thus	ADV
ajeer-213	328	14	,	,	PUNCT
ajeer-213	328	15	leaving	leave	VERB
ajeer-213	328	16	vital	vital	ADJ
ajeer-213	328	17	questions	question	NOUN
ajeer-213	328	18	unanswered	unanswere	VERB
ajeer-213	328	19	.	.	PUNCT
ajeer-213	329	1	this	this	PRON
ajeer-213	329	2	they	they	PRON
ajeer-213	329	3	pointed	point	VERB
ajeer-213	329	4	out	out	ADP
ajeer-213	329	5	to	to	PART
ajeer-213	329	6	be	be	AUX
ajeer-213	329	7	one	one	NUM
ajeer-213	329	8	of	of	ADP
ajeer-213	329	9	the	the	DET
ajeer-213	329	10	most	most	ADV
ajeer-213	329	11	common	common	ADJ
ajeer-213	329	12	challenges	challenge	NOUN
ajeer-213	329	13	with	with	ADP
ajeer-213	329	14	applicants	applicant	NOUN
ajeer-213	329	15	.	.	PUNCT
ajeer-213	330	1	besides	besides	SCONJ
ajeer-213	330	2	,	,	PUNCT
ajeer-213	330	3	individuals	individual	NOUN
ajeer-213	330	4	’	'	PUNCT
ajeer-213	330	5	tax	tax	NOUN
ajeer-213	330	6	return	return	NOUN
ajeer-213	330	7	(	(	PUNCT
ajeer-213	330	8	it	it	PRON
ajeer-213	330	9	)	)	PUNCT
ajeer-213	330	10	forms	form	NOUN
ajeer-213	330	11	;	;	PUNCT
ajeer-213	330	12	21	21	NUM
ajeer-213	330	13	and51	and51	VERB
ajeer-213	330	14	(	(	PUNCT
ajeer-213	330	15	supplementary	supplementary	ADJ
ajeer-213	330	16	)	)	PUNCT
ajeer-213	330	17	must	must	AUX
ajeer-213	330	18	be	be	AUX
ajeer-213	330	19	signed	sign	VERB
ajeer-213	330	20	by	by	ADP
ajeer-213	330	21	designate	designate	ADJ
ajeer-213	330	22	authorities	authority	NOUN
ajeer-213	330	23	but	but	CCONJ
ajeer-213	330	24	the	the	DET
ajeer-213	330	25	applicants	applicant	NOUN
ajeer-213	330	26	do	do	AUX
ajeer-213	330	27	submit	submit	VERB
ajeer-213	330	28	the	the	DET
ajeer-213	330	29	forms	form	NOUN
ajeer-213	330	30	being	be	AUX
ajeer-213	330	31	signed	sign	VERB
ajeer-213	330	32	by	by	ADP
ajeer-213	330	33	unqualified	unqualified	ADJ
ajeer-213	330	34	persons	person	NOUN
ajeer-213	330	35	or	or	CCONJ
ajeer-213	330	36	not	not	PART
ajeer-213	330	37	signed	sign	VERB
ajeer-213	330	38	at	at	ADV
ajeer-213	330	39	all	all	ADV
ajeer-213	330	40	.	.	PUNCT
ajeer-213	331	1	though	though	SCONJ
ajeer-213	331	2	this	this	PRON
ajeer-213	331	3	they	they	PRON
ajeer-213	331	4	said	say	VERB
ajeer-213	331	5	is	be	AUX
ajeer-213	331	6	frustrating	frustrating	ADJ
ajeer-213	331	7	,	,	PUNCT
ajeer-213	331	8	it	it	PRON
ajeer-213	331	9	is	be	AUX
ajeer-213	331	10	intended	intend	VERB
ajeer-213	331	11	to	to	PART
ajeer-213	331	12	ensure	ensure	VERB
ajeer-213	331	13	authenticity	authenticity	NOUN
ajeer-213	331	14	and	and	CCONJ
ajeer-213	331	15	sincerity	sincerity	NOUN
ajeer-213	331	16	.	.	PUNCT
ajeer-213	332	1	the	the	DET
ajeer-213	332	2	applicants	applicant	NOUN
ajeer-213	332	3	also	also	ADV
ajeer-213	332	4	,	,	PUNCT
ajeer-213	332	5	provide	provide	VERB
ajeer-213	332	6	false	false	ADJ
ajeer-213	332	7	and	and	CCONJ
ajeer-213	332	8	inaccurate	inaccurate	ADJ
ajeer-213	332	9	information	information	NOUN
ajeer-213	332	10	which	which	PRON
ajeer-213	332	11	creates	create	VERB
ajeer-213	332	12	inconsistency	inconsistency	NOUN
ajeer-213	332	13	of	of	ADP
ajeer-213	332	14	the	the	DET
ajeer-213	332	15	information	information	NOUN
ajeer-213	332	16	and	and	CCONJ
ajeer-213	332	17	quite	quite	ADV
ajeer-213	332	18	difficult	difficult	ADJ
ajeer-213	332	19	to	to	PART
ajeer-213	332	20	deal	deal	VERB
ajeer-213	332	21	with	with	ADP
ajeer-213	332	22	.	.	PUNCT
ajeer-213	333	1	the	the	DET
ajeer-213	333	2	gra	gra	PROPN
ajeer-213	333	3	now	now	ADV
ajeer-213	333	4	requires	require	VERB
ajeer-213	333	5	marriage	marriage	NOUN
ajeer-213	333	6	and	and	CCONJ
ajeer-213	333	7	insurance	insurance	NOUN
ajeer-213	333	8	policy	policy	NOUN
ajeer-213	333	9	as	as	ADP
ajeer-213	333	10	evidence	evidence	NOUN
ajeer-213	333	11	.	.	PUNCT
ajeer-213	334	1	4.5.2	4.5.2	NUM
ajeer-213	334	2	.	.	PUNCT
ajeer-213	335	1	interview	interview	NOUN
ajeer-213	335	2	with	with	ADP
ajeer-213	335	3	the	the	DET
ajeer-213	335	4	tax	tax	NOUN
ajeer-213	335	5	payers	payer	NOUN
ajeer-213	335	6	the	the	DET
ajeer-213	335	7	study	study	NOUN
ajeer-213	335	8	revealed	reveal	VERB
ajeer-213	335	9	that	that	SCONJ
ajeer-213	335	10	almost	almost	ADV
ajeer-213	335	11	all	all	DET
ajeer-213	335	12	the	the	DET
ajeer-213	335	13	respondents	respondent	NOUN
ajeer-213	335	14	who	who	PRON
ajeer-213	335	15	are	be	AUX
ajeer-213	335	16	married	married	ADJ
ajeer-213	335	17	,	,	PUNCT
ajeer-213	335	18	have	have	VERB
ajeer-213	335	19	children	child	NOUN
ajeer-213	335	20	varied	varied	ADJ
ajeer-213	335	21	from	from	ADP
ajeer-213	335	22	1	1	NUM
ajeer-213	335	23	-	-	SYM
ajeer-213	335	24	6	6	NUM
ajeer-213	335	25	.	.	PUNCT
ajeer-213	336	1	the	the	DET
ajeer-213	336	2	level	level	NOUN
ajeer-213	336	3	of	of	ADP
ajeer-213	336	4	education	education	NOUN
ajeer-213	336	5	of	of	ADP
ajeer-213	336	6	the	the	DET
ajeer-213	336	7	children	child	NOUN
ajeer-213	336	8	also	also	ADV
ajeer-213	336	9	ranges	range	VERB
ajeer-213	336	10	from	from	ADP
ajeer-213	336	11	kindergarten	kindergarten	NOUN
ajeer-213	336	12	to	to	ADP
ajeer-213	336	13	tertiary	tertiary	ADJ
ajeer-213	336	14	but	but	CCONJ
ajeer-213	336	15	most	most	ADJ
ajeer-213	336	16	of	of	ADP
ajeer-213	336	17	the	the	DET
ajeer-213	336	18	children	child	NOUN
ajeer-213	336	19	are	be	AUX
ajeer-213	336	20	in	in	ADP
ajeer-213	336	21	kindergarten	kindergarten	NOUN
ajeer-213	336	22	,	,	PUNCT
ajeer-213	336	23	primary	primary	ADJ
ajeer-213	336	24	,	,	PUNCT
ajeer-213	336	25	junior	junior	ADJ
ajeer-213	336	26	high	high	ADJ
ajeer-213	336	27	and	and	CCONJ
ajeer-213	336	28	senior	senior	ADJ
ajeer-213	336	29	high	high	ADJ
ajeer-213	336	30	with	with	ADP
ajeer-213	336	31	few	few	ADJ
ajeer-213	336	32	ones	one	NOUN
ajeer-213	336	33	in	in	ADP
ajeer-213	336	34	the	the	DET
ajeer-213	336	35	tertiary	tertiary	ADJ
ajeer-213	336	36	level	level	NOUN
ajeer-213	336	37	.	.	PUNCT
ajeer-213	337	1	in	in	ADP
ajeer-213	337	2	addition	addition	NOUN
ajeer-213	337	3	,	,	PUNCT
ajeer-213	337	4	most	most	ADJ
ajeer-213	337	5	of	of	ADP
ajeer-213	337	6	the	the	DET
ajeer-213	337	7	children	child	NOUN
ajeer-213	337	8	have	have	VERB
ajeer-213	337	9	their	their	PRON
ajeer-213	337	10	fathers	father	NOUN
ajeer-213	337	11	as	as	ADP
ajeer-213	337	12	the	the	DET
ajeer-213	337	13	financier	financier	NOUN
ajeer-213	337	14	of	of	ADP
ajeer-213	337	15	their	their	PRON
ajeer-213	337	16	education	education	NOUN
ajeer-213	337	17	,	,	PUNCT
ajeer-213	337	18	few	few	ADJ
ajeer-213	337	19	being	be	AUX
ajeer-213	337	20	financed	finance	VERB
ajeer-213	337	21	by	by	ADP
ajeer-213	337	22	both	both	DET
ajeer-213	337	23	parents	parent	NOUN
ajeer-213	337	24	and	and	CCONJ
ajeer-213	337	25	an	an	DET
ajeer-213	337	26	insignificant	insignificant	ADJ
ajeer-213	337	27	number	number	NOUN
ajeer-213	337	28	of	of	ADP
ajeer-213	337	29	them	they	PRON
ajeer-213	337	30	being	be	AUX
ajeer-213	337	31	taken	take	VERB
ajeer-213	337	32	care	care	NOUN
ajeer-213	337	33	of	of	ADP
ajeer-213	337	34	by	by	ADP
ajeer-213	337	35	the	the	DET
ajeer-213	337	36	mother	mother	NOUN
ajeer-213	337	37	.	.	PUNCT
ajeer-213	338	1	some	some	PRON
ajeer-213	338	2	of	of	ADP
ajeer-213	338	3	the	the	DET
ajeer-213	338	4	tax	tax	NOUN
ajeer-213	338	5	payers	payer	NOUN
ajeer-213	338	6	interviewed	interview	VERB
ajeer-213	338	7	also	also	ADV
ajeer-213	338	8	indicated	indicate	VERB
ajeer-213	338	9	having	have	VERB
ajeer-213	338	10	dependants	dependant	NOUN
ajeer-213	338	11	and	and	CCONJ
ajeer-213	338	12	these	these	DET
ajeer-213	338	13	dependant	dependant	NOUN
ajeer-213	338	14	’s	’s	PART
ajeer-213	338	15	ages	age	NOUN
ajeer-213	338	16	are	be	AUX
ajeer-213	338	17	above	above	ADP
ajeer-213	338	18	60	60	NUM
ajeer-213	338	19	,	,	PUNCT
ajeer-213	338	20	and	and	CCONJ
ajeer-213	338	21	are	be	AUX
ajeer-213	338	22	either	either	PRON
ajeer-213	338	23	parent(s	parent(s	NOUN
ajeer-213	338	24	)	)	PUNCT
ajeer-213	338	25	or	or	CCONJ
ajeer-213	338	26	relative(s	relative(	VERB
ajeer-213	338	27	)	)	PUNCT
ajeer-213	338	28	.	.	PUNCT
ajeer-213	339	1	with	with	ADP
ajeer-213	339	2	the	the	DET
ajeer-213	339	3	question	question	NOUN
ajeer-213	339	4	of	of	ADP
ajeer-213	339	5	either	either	CCONJ
ajeer-213	339	6	a	a	DET
ajeer-213	339	7	respondent	respondent	NOUN
ajeer-213	339	8	is	be	AUX
ajeer-213	339	9	a	a	DET
ajeer-213	339	10	disabled	disabled	ADJ
ajeer-213	339	11	or	or	CCONJ
ajeer-213	339	12	physically	physically	ADV
ajeer-213	339	13	challenged	challenge	VERB
ajeer-213	339	14	,	,	PUNCT
ajeer-213	339	15	none	none	NOUN
ajeer-213	339	16	was	be	AUX
ajeer-213	339	17	found	find	VERB
ajeer-213	339	18	.	.	PUNCT
ajeer-213	340	1	in	in	ADP
ajeer-213	340	2	terms	term	NOUN
ajeer-213	340	3	of	of	ADP
ajeer-213	340	4	application	application	NOUN
ajeer-213	340	5	for	for	ADP
ajeer-213	340	6	the	the	DET
ajeer-213	340	7	reliefs	relief	NOUN
ajeer-213	340	8	,	,	PUNCT
ajeer-213	340	9	only	only	ADV
ajeer-213	340	10	few	few	ADJ
ajeer-213	340	11	respondents	respondent	NOUN
ajeer-213	340	12	admitted	admit	VERB
ajeer-213	340	13	having	having	AUX
ajeer-213	340	14	applied	apply	VERB
ajeer-213	340	15	for	for	ADP
ajeer-213	340	16	the	the	DET
ajeer-213	340	17	reliefs	relief	NOUN
ajeer-213	340	18	as	as	SCONJ
ajeer-213	340	19	many	many	ADJ
ajeer-213	340	20	others	other	NOUN
ajeer-213	340	21	find	find	VERB
ajeer-213	340	22	it	it	PRON
ajeer-213	340	23	so	so	ADV
ajeer-213	340	24	cumbersome	cumbersome	ADJ
ajeer-213	340	25	especially	especially	ADV
ajeer-213	340	26	when	when	SCONJ
ajeer-213	340	27	the	the	DET
ajeer-213	340	28	forms	form	NOUN
ajeer-213	340	29	need	need	VERB
ajeer-213	340	30	to	to	PART
ajeer-213	340	31	be	be	AUX
ajeer-213	340	32	accompanied	accompany	VERB
ajeer-213	340	33	by	by	ADP
ajeer-213	340	34	the	the	DET
ajeer-213	340	35	required	require	VERB
ajeer-213	340	36	statutory	statutory	ADJ
ajeer-213	340	37	documents	document	NOUN
ajeer-213	340	38	.	.	PUNCT
ajeer-213	341	1	for	for	ADP
ajeer-213	341	2	instance	instance	NOUN
ajeer-213	341	3	,	,	PUNCT
ajeer-213	341	4	for	for	ADP
ajeer-213	341	5	marriage	marriage	NOUN
ajeer-213	341	6	reliefs	relief	NOUN
ajeer-213	341	7	,	,	PUNCT
ajeer-213	341	8	one	one	PRON
ajeer-213	341	9	must	must	AUX
ajeer-213	341	10	present	present	VERB
ajeer-213	341	11	evidence	evidence	NOUN
ajeer-213	341	12	of	of	ADP
ajeer-213	341	13	marriage	marriage	NOUN
ajeer-213	341	14	certificate	certificate	NOUN
ajeer-213	341	15	obtainable	obtainable	ADJ
ajeer-213	341	16	from	from	ADP
ajeer-213	341	17	the	the	DET
ajeer-213	341	18	registrar	registrar	NOUN
ajeer-213	341	19	general	general	NOUN
ajeer-213	341	20	’s	’s	PART
ajeer-213	341	21	department	department	NOUN
ajeer-213	341	22	.	.	PUNCT
ajeer-213	342	1	and	and	CCONJ
ajeer-213	342	2	this	this	DET
ajeer-213	342	3	certificate	certificate	NOUN
ajeer-213	342	4	takes	take	VERB
ajeer-213	342	5	much	much	ADV
ajeer-213	342	6	longer	long	ADJ
ajeer-213	342	7	and	and	CCONJ
ajeer-213	342	8	efforts	effort	NOUN
ajeer-213	342	9	to	to	PART
ajeer-213	342	10	acquire	acquire	VERB
ajeer-213	342	11	making	make	VERB
ajeer-213	342	12	the	the	DET
ajeer-213	342	13	process	process	NOUN
ajeer-213	342	14	tiresome	tiresome	VERB
ajeer-213	342	15	.	.	PUNCT
ajeer-213	343	1	it	it	PRON
ajeer-213	343	2	was	be	AUX
ajeer-213	343	3	found	find	VERB
ajeer-213	343	4	out	out	ADP
ajeer-213	343	5	that	that	SCONJ
ajeer-213	343	6	the	the	DET
ajeer-213	343	7	ghana	ghana	PROPN
ajeer-213	343	8	revenue	revenue	PROPN
ajeer-213	343	9	authority	authority	NOUN
ajeer-213	343	10	has	have	AUX
ajeer-213	343	11	put	put	VERB
ajeer-213	343	12	so	so	ADV
ajeer-213	343	13	many	many	ADJ
ajeer-213	343	14	measures	measure	NOUN
ajeer-213	343	15	in	in	ADP
ajeer-213	343	16	place	place	NOUN
ajeer-213	343	17	to	to	PART
ajeer-213	343	18	sensitize	sensitize	VERB
ajeer-213	343	19	the	the	DET
ajeer-213	343	20	general	general	ADJ
ajeer-213	343	21	public	public	NOUN
ajeer-213	343	22	,	,	PUNCT
ajeer-213	343	23	not	not	PART
ajeer-213	343	24	only	only	ADV
ajeer-213	343	25	on	on	ADP
ajeer-213	343	26	personal	personal	ADJ
ajeer-213	343	27	tax	tax	NOUN
ajeer-213	343	28	reliefs	relief	NOUN
ajeer-213	343	29	but	but	CCONJ
ajeer-213	343	30	also	also	ADV
ajeer-213	343	31	on	on	ADP
ajeer-213	343	32	general	general	ADJ
ajeer-213	343	33	important	important	ADJ
ajeer-213	343	34	information	information	NOUN
ajeer-213	343	35	that	that	PRON
ajeer-213	343	36	the	the	DET
ajeer-213	343	37	tax	tax	NOUN
ajeer-213	343	38	payers	payer	NOUN
ajeer-213	343	39	need	need	VERB
ajeer-213	343	40	.	.	PUNCT
ajeer-213	344	1	the	the	DET
ajeer-213	344	2	gra	gra	PROPN
ajeer-213	344	3	creates	create	VERB
ajeer-213	344	4	this	this	DET
ajeer-213	344	5	awareness	awareness	NOUN
ajeer-213	344	6	through	through	ADP
ajeer-213	344	7	the	the	DET
ajeer-213	344	8	following	follow	VERB
ajeer-213	344	9	means	mean	NOUN
ajeer-213	344	10	:	:	PUNCT
ajeer-213	344	11			X
ajeer-213	344	12	one	one	NUM
ajeer-213	344	13	on	on	ADP
ajeer-213	344	14	one	one	NUM
ajeer-213	344	15	basis	basis	NOUN
ajeer-213	344	16			PUNCT
ajeer-213	344	17	the	the	DET
ajeer-213	344	18	mass	mass	NOUN
ajeer-213	344	19	media	medium	NOUN
ajeer-213	344	20	;	;	PUNCT
ajeer-213	344	21	electronic	electronic	ADJ
ajeer-213	344	22	and	and	CCONJ
ajeer-213	344	23	print	print	NOUN
ajeer-213	344	24	media	medium	NOUN
ajeer-213	344	25			PART
ajeer-213	344	26	periodicals	periodical	NOUN
ajeer-213	344	27	;	;	PUNCT
ajeer-213	344	28	newspapers	newspaper	NOUN
ajeer-213	344	29	,	,	PUNCT
ajeer-213	344	30	public	public	ADJ
ajeer-213	344	31	address	address	NOUN
ajeer-213	344	32	system	system	NOUN
ajeer-213	344	33	asian	asian	ADJ
ajeer-213	344	34	journal	journal	NOUN
ajeer-213	344	35	of	of	ADP
ajeer-213	344	36	economics	economic	NOUN
ajeer-213	344	37	and	and	CCONJ
ajeer-213	344	38	empirical	empirical	ADJ
ajeer-213	344	39	research	research	NOUN
ajeer-213	344	40	,	,	PUNCT
ajeer-213	344	41	2016	2016	NUM
ajeer-213	344	42	,	,	PUNCT
ajeer-213	344	43	3(1	3(1	NUM
ajeer-213	344	44	):	):	PUNCT
ajeer-213	344	45	59	59	NUM
ajeer-213	344	46	-	-	SYM
ajeer-213	344	47	70	70	NUM
ajeer-213	344	48	69	69	NUM
ajeer-213	344	49			NOUN
ajeer-213	344	50	tax	tax	NOUN
ajeer-213	344	51	audit	audit	NOUN
ajeer-213	344	52			PART
ajeer-213	344	53	seminars	seminar	NOUN
ajeer-213	344	54	and	and	CCONJ
ajeer-213	344	55	workshops	workshop	NOUN
ajeer-213	344	56			PART
ajeer-213	344	57	organized	organize	VERB
ajeer-213	344	58	sensitization	sensitization	NOUN
ajeer-213	344	59	in	in	ADP
ajeer-213	344	60	institutions	institution	NOUN
ajeer-213	344	61	this	this	PRON
ajeer-213	344	62	is	be	AUX
ajeer-213	344	63	revealed	reveal	VERB
ajeer-213	344	64	by	by	ADP
ajeer-213	344	65	ten	ten	NUM
ajeer-213	344	66	(	(	PUNCT
ajeer-213	344	67	10	10	NUM
ajeer-213	344	68	)	)	PUNCT
ajeer-213	344	69	gra	gra	NOUN
ajeer-213	344	70	staff	staff	NOUN
ajeer-213	344	71	who	who	PRON
ajeer-213	344	72	rated	rate	VERB
ajeer-213	344	73	the	the	DET
ajeer-213	344	74	taxpayers	taxpayer	NOUN
ajeer-213	344	75	’	’	PART
ajeer-213	344	76	awareness	awareness	NOUN
ajeer-213	344	77	at	at	ADP
ajeer-213	344	78	57	57	NUM
ajeer-213	344	79	%	%	NOUN
ajeer-213	344	80	and	and	CCONJ
ajeer-213	344	81	the	the	DET
ajeer-213	344	82	tax	tax	NOUN
ajeer-213	344	83	payers	payer	NOUN
ajeer-213	344	84	themselves	themselves	PRON
ajeer-213	344	85	confirmed	confirm	VERB
ajeer-213	344	86	their	their	PRON
ajeer-213	344	87	awareness	awareness	NOUN
ajeer-213	344	88	at	at	ADP
ajeer-213	344	89	70	70	NUM
ajeer-213	344	90	%	%	NOUN
ajeer-213	344	91	.	.	PUNCT
ajeer-213	345	1	the	the	DET
ajeer-213	345	2	effect	effect	NOUN
ajeer-213	345	3	was	be	AUX
ajeer-213	345	4	the	the	DET
ajeer-213	345	5	increase	increase	NOUN
ajeer-213	345	6	in	in	ADP
ajeer-213	345	7	the	the	DET
ajeer-213	345	8	application	application	NOUN
ajeer-213	345	9	for	for	ADP
ajeer-213	345	10	the	the	DET
ajeer-213	345	11	reliefs	relief	NOUN
ajeer-213	345	12	.	.	PUNCT
ajeer-213	346	1	it	it	PRON
ajeer-213	346	2	was	be	AUX
ajeer-213	346	3	indicated	indicate	VERB
ajeer-213	346	4	to	to	ADP
ajeer-213	346	5	the	the	DET
ajeer-213	346	6	researchers	researcher	NOUN
ajeer-213	346	7	that	that	PRON
ajeer-213	346	8	the	the	DET
ajeer-213	346	9	gra	gra	PROPN
ajeer-213	346	10	as	as	ADP
ajeer-213	346	11	a	a	DET
ajeer-213	346	12	human	human	ADJ
ajeer-213	346	13	institution	institution	NOUN
ajeer-213	346	14	,	,	PUNCT
ajeer-213	346	15	encounters	encounter	VERB
ajeer-213	346	16	some	some	DET
ajeer-213	346	17	problems	problem	NOUN
ajeer-213	346	18	in	in	ADP
ajeer-213	346	19	the	the	DET
ajeer-213	346	20	processing	processing	NOUN
ajeer-213	346	21	of	of	ADP
ajeer-213	346	22	returns	return	NOUN
ajeer-213	346	23	forms	form	NOUN
ajeer-213	346	24	of	of	ADP
ajeer-213	346	25	the	the	DET
ajeer-213	346	26	applicants	applicant	NOUN
ajeer-213	346	27	.	.	PUNCT
ajeer-213	347	1	some	some	PRON
ajeer-213	347	2	of	of	ADP
ajeer-213	347	3	these	these	DET
ajeer-213	347	4	problems	problem	NOUN
ajeer-213	347	5	are	be	AUX
ajeer-213	347	6	;	;	PUNCT
ajeer-213	347	7	applicant	applicant	PROPN
ajeer-213	347	8	’s	’s	PART
ajeer-213	347	9	inability	inability	NOUN
ajeer-213	347	10	to	to	PART
ajeer-213	347	11	complete	complete	VERB
ajeer-213	347	12	the	the	DET
ajeer-213	347	13	form	form	NOUN
ajeer-213	347	14	properly	properly	ADV
ajeer-213	347	15	;	;	PUNCT
ajeer-213	347	16	for	for	ADP
ajeer-213	347	17	example	example	NOUN
ajeer-213	347	18	,	,	PUNCT
ajeer-213	347	19	leaving	leave	VERB
ajeer-213	347	20	some	some	DET
ajeer-213	347	21	vital	vital	ADJ
ajeer-213	347	22	information	information	NOUN
ajeer-213	347	23	unanswered	unanswered	ADJ
ajeer-213	347	24	and	and	CCONJ
ajeer-213	347	25	having	have	VERB
ajeer-213	347	26	the	the	DET
ajeer-213	347	27	form	form	NOUN
ajeer-213	347	28	endorsed	endorse	VERB
ajeer-213	347	29	by	by	ADP
ajeer-213	347	30	unqualified	unqualified	ADJ
ajeer-213	347	31	person	person	NOUN
ajeer-213	347	32	.	.	PUNCT
ajeer-213	348	1	all	all	DET
ajeer-213	348	2	these	these	PRON
ajeer-213	348	3	are	be	AUX
ajeer-213	348	4	contributing	contribute	VERB
ajeer-213	348	5	factors	factor	NOUN
ajeer-213	348	6	to	to	ADP
ajeer-213	348	7	the	the	DET
ajeer-213	348	8	delay	delay	NOUN
ajeer-213	348	9	in	in	ADP
ajeer-213	348	10	accessing	access	VERB
ajeer-213	348	11	the	the	DET
ajeer-213	348	12	reliefs	relief	NOUN
ajeer-213	348	13	.	.	PUNCT
ajeer-213	349	1	the	the	DET
ajeer-213	349	2	study	study	NOUN
ajeer-213	349	3	discovered	discover	VERB
ajeer-213	349	4	that	that	SCONJ
ajeer-213	349	5	there	there	PRON
ajeer-213	349	6	are	be	VERB
ajeer-213	349	7	some	some	DET
ajeer-213	349	8	circumstances	circumstance	NOUN
ajeer-213	349	9	under	under	ADP
ajeer-213	349	10	which	which	PRON
ajeer-213	349	11	a	a	DET
ajeer-213	349	12	person	person	NOUN
ajeer-213	349	13	is	be	AUX
ajeer-213	349	14	disqualified	disqualify	VERB
ajeer-213	349	15	from	from	ADP
ajeer-213	349	16	enjoying	enjoy	VERB
ajeer-213	349	17	the	the	DET
ajeer-213	349	18	reliefs	relief	NOUN
ajeer-213	349	19	and	and	CCONJ
ajeer-213	349	20	among	among	ADP
ajeer-213	349	21	them	they	PRON
ajeer-213	349	22	are	be	AUX
ajeer-213	349	23	,	,	PUNCT
ajeer-213	349	24	failure	failure	NOUN
ajeer-213	349	25	to	to	PART
ajeer-213	349	26	apply	apply	VERB
ajeer-213	349	27	for	for	ADP
ajeer-213	349	28	the	the	DET
ajeer-213	349	29	reliefs	relief	NOUN
ajeer-213	349	30	,	,	PUNCT
ajeer-213	349	31	wrong	wrong	ADJ
ajeer-213	349	32	status	status	NOUN
ajeer-213	349	33	declaration	declaration	NOUN
ajeer-213	349	34	,	,	PUNCT
ajeer-213	349	35	failure	failure	NOUN
ajeer-213	349	36	to	to	PART
ajeer-213	349	37	file	file	VERB
ajeer-213	349	38	returns	return	NOUN
ajeer-213	349	39	,	,	PUNCT
ajeer-213	349	40	falsification	falsification	NOUN
ajeer-213	349	41	of	of	ADP
ajeer-213	349	42	information	information	NOUN
ajeer-213	349	43	and	and	CCONJ
ajeer-213	349	44	if	if	SCONJ
ajeer-213	349	45	one	one	PRON
ajeer-213	349	46	do	do	AUX
ajeer-213	349	47	not	not	PART
ajeer-213	349	48	meet	meet	VERB
ajeer-213	349	49	the	the	DET
ajeer-213	349	50	credentials	credential	NOUN
ajeer-213	349	51	of	of	ADP
ajeer-213	349	52	enjoying	enjoy	VERB
ajeer-213	349	53	specific	specific	ADJ
ajeer-213	349	54	reliefs	relief	NOUN
ajeer-213	349	55	.	.	PUNCT
ajeer-213	350	1	5	5	X
ajeer-213	350	2	.	.	X
ajeer-213	350	3	conclusion	conclusion	NOUN
ajeer-213	350	4	and	and	CCONJ
ajeer-213	350	5	recommendations	recommendation	NOUN
ajeer-213	350	6	conclusively	conclusively	ADV
ajeer-213	350	7	,	,	PUNCT
ajeer-213	350	8	most	most	ADJ
ajeer-213	350	9	personal	personal	ADJ
ajeer-213	350	10	income	income	NOUN
ajeer-213	350	11	tax	tax	NOUN
ajeer-213	350	12	payers	payer	NOUN
ajeer-213	350	13	do	do	AUX
ajeer-213	350	14	not	not	PART
ajeer-213	350	15	make	make	VERB
ajeer-213	350	16	use	use	NOUN
ajeer-213	350	17	of	of	ADP
ajeer-213	350	18	personal	personal	ADJ
ajeer-213	350	19	tax	tax	NOUN
ajeer-213	350	20	reliefs	relief	NOUN
ajeer-213	350	21	because	because	SCONJ
ajeer-213	350	22	of	of	ADP
ajeer-213	350	23	the	the	DET
ajeer-213	350	24	inadequate	inadequate	ADJ
ajeer-213	350	25	awareness	awareness	NOUN
ajeer-213	350	26	.	.	PUNCT
ajeer-213	351	1	even	even	ADV
ajeer-213	351	2	those	those	PRON
ajeer-213	351	3	who	who	PRON
ajeer-213	351	4	are	be	AUX
ajeer-213	351	5	aware	aware	ADJ
ajeer-213	351	6	have	have	AUX
ajeer-213	351	7	refused	refuse	VERB
ajeer-213	351	8	to	to	PART
ajeer-213	351	9	apply	apply	VERB
ajeer-213	351	10	for	for	ADP
ajeer-213	351	11	the	the	DET
ajeer-213	351	12	personal	personal	ADJ
ajeer-213	351	13	tax	tax	NOUN
ajeer-213	351	14	reliefs	relief	NOUN
ajeer-213	351	15	due	due	ADP
ajeer-213	351	16	to	to	ADP
ajeer-213	351	17	long	long	ADJ
ajeer-213	351	18	delay	delay	NOUN
ajeer-213	351	19	,	,	PUNCT
ajeer-213	351	20	cumbersome	cumbersome	ADJ
ajeer-213	351	21	procedures	procedure	NOUN
ajeer-213	351	22	and	and	CCONJ
ajeer-213	351	23	other	other	ADJ
ajeer-213	351	24	frustrations	frustration	NOUN
ajeer-213	351	25	.	.	PUNCT
ajeer-213	352	1	nevertheless	nevertheless	ADV
ajeer-213	352	2	,	,	PUNCT
ajeer-213	352	3	the	the	DET
ajeer-213	352	4	researchers	researcher	NOUN
ajeer-213	352	5	anticipate	anticipate	VERB
ajeer-213	352	6	that	that	SCONJ
ajeer-213	352	7	this	this	DET
ajeer-213	352	8	study	study	NOUN
ajeer-213	352	9	will	will	AUX
ajeer-213	352	10	generate	generate	VERB
ajeer-213	352	11	some	some	DET
ajeer-213	352	12	interest	interest	NOUN
ajeer-213	352	13	among	among	ADP
ajeer-213	352	14	students	student	NOUN
ajeer-213	352	15	and	and	CCONJ
ajeer-213	352	16	researchers	researcher	NOUN
ajeer-213	352	17	who	who	PRON
ajeer-213	352	18	might	might	AUX
ajeer-213	352	19	want	want	VERB
ajeer-213	352	20	to	to	PART
ajeer-213	352	21	do	do	VERB
ajeer-213	352	22	a	a	DET
ajeer-213	352	23	further	further	ADJ
ajeer-213	352	24	detail	detail	NOUN
ajeer-213	352	25	investigation	investigation	NOUN
ajeer-213	352	26	into	into	ADP
ajeer-213	352	27	personal	personal	ADJ
ajeer-213	352	28	tax	tax	NOUN
ajeer-213	352	29	reliefs	relief	NOUN
ajeer-213	352	30	in	in	ADP
ajeer-213	352	31	ghana	ghana	PROPN
ajeer-213	352	32	.	.	PUNCT
ajeer-213	353	1	the	the	DET
ajeer-213	353	2	researchers	researcher	NOUN
ajeer-213	353	3	conclude	conclude	VERB
ajeer-213	353	4	that	that	SCONJ
ajeer-213	353	5	the	the	DET
ajeer-213	353	6	personal	personal	ADJ
ajeer-213	353	7	tax	tax	NOUN
ajeer-213	353	8	reliefs	relief	NOUN
ajeer-213	353	9	are	be	AUX
ajeer-213	353	10	very	very	ADV
ajeer-213	353	11	useful	useful	ADJ
ajeer-213	353	12	to	to	ADP
ajeer-213	353	13	the	the	DET
ajeer-213	353	14	tax	tax	NOUN
ajeer-213	353	15	payer	payer	NOUN
ajeer-213	353	16	by	by	ADP
ajeer-213	353	17	reducing	reduce	VERB
ajeer-213	353	18	his	his	PRON
ajeer-213	353	19	/	/	SYM
ajeer-213	353	20	her	her	PRON
ajeer-213	353	21	tax	tax	NOUN
ajeer-213	353	22	obligation	obligation	NOUN
ajeer-213	353	23	.	.	PUNCT
ajeer-213	354	1	also	also	ADV
ajeer-213	354	2	,	,	PUNCT
ajeer-213	354	3	the	the	DET
ajeer-213	354	4	administration	administration	NOUN
ajeer-213	354	5	of	of	ADP
ajeer-213	354	6	personal	personal	ADJ
ajeer-213	354	7	tax	tax	NOUN
ajeer-213	354	8	reliefs	relief	NOUN
ajeer-213	354	9	in	in	ADP
ajeer-213	354	10	ghana	ghana	PROPN
ajeer-213	354	11	is	be	AUX
ajeer-213	354	12	not	not	PART
ajeer-213	354	13	effective	effective	ADJ
ajeer-213	354	14	as	as	SCONJ
ajeer-213	354	15	it	it	PRON
ajeer-213	354	16	should	should	AUX
ajeer-213	354	17	be	be	AUX
ajeer-213	354	18	.	.	PUNCT
ajeer-213	355	1	this	this	DET
ajeer-213	355	2	conclusion	conclusion	NOUN
ajeer-213	355	3	is	be	AUX
ajeer-213	355	4	based	base	VERB
ajeer-213	355	5	on	on	ADP
ajeer-213	355	6	the	the	DET
ajeer-213	355	7	fact	fact	NOUN
ajeer-213	355	8	that	that	SCONJ
ajeer-213	355	9	,	,	PUNCT
ajeer-213	355	10	notwithstanding	notwithstanding	ADP
ajeer-213	355	11	the	the	DET
ajeer-213	355	12	many	many	ADJ
ajeer-213	355	13	measures	measure	NOUN
ajeer-213	355	14	put	put	VERB
ajeer-213	355	15	in	in	ADP
ajeer-213	355	16	place	place	NOUN
ajeer-213	355	17	by	by	ADP
ajeer-213	355	18	gra	gra	PROPN
ajeer-213	355	19	in	in	ADP
ajeer-213	355	20	educating	educate	VERB
ajeer-213	355	21	tax	tax	NOUN
ajeer-213	355	22	payers	payer	NOUN
ajeer-213	355	23	on	on	ADP
ajeer-213	355	24	personal	personal	ADJ
ajeer-213	355	25	tax	tax	NOUN
ajeer-213	355	26	reliefs	relief	NOUN
ajeer-213	355	27	,	,	PUNCT
ajeer-213	355	28	these	these	PRON
ajeer-213	355	29	do	do	AUX
ajeer-213	355	30	not	not	PART
ajeer-213	355	31	reflect	reflect	VERB
ajeer-213	355	32	in	in	ADP
ajeer-213	355	33	the	the	DET
ajeer-213	355	34	pockets	pocket	NOUN
ajeer-213	355	35	of	of	ADP
ajeer-213	355	36	many	many	ADJ
ajeer-213	355	37	of	of	ADP
ajeer-213	355	38	the	the	DET
ajeer-213	355	39	tax	tax	NOUN
ajeer-213	355	40	payers	payer	NOUN
ajeer-213	355	41	in	in	ADP
ajeer-213	355	42	terms	term	NOUN
ajeer-213	355	43	of	of	ADP
ajeer-213	355	44	the	the	DET
ajeer-213	355	45	reliefs	relief	NOUN
ajeer-213	355	46	being	be	AUX
ajeer-213	355	47	granted	grant	VERB
ajeer-213	355	48	to	to	ADP
ajeer-213	355	49	them	they	PRON
ajeer-213	355	50	.	.	PUNCT
ajeer-213	356	1	based	base	VERB
ajeer-213	356	2	on	on	ADP
ajeer-213	356	3	the	the	DET
ajeer-213	356	4	findings	finding	NOUN
ajeer-213	356	5	of	of	ADP
ajeer-213	356	6	this	this	DET
ajeer-213	356	7	study	study	NOUN
ajeer-213	356	8	,	,	PUNCT
ajeer-213	356	9	the	the	DET
ajeer-213	356	10	following	follow	VERB
ajeer-213	356	11	recommendations	recommendation	NOUN
ajeer-213	356	12	have	have	AUX
ajeer-213	356	13	been	be	AUX
ajeer-213	356	14	made	make	VERB
ajeer-213	356	15	to	to	PART
ajeer-213	356	16	improve	improve	VERB
ajeer-213	356	17	on	on	ADP
ajeer-213	356	18	the	the	DET
ajeer-213	356	19	1	1	NUM
ajeer-213	356	20	.	.	PUNCT
ajeer-213	356	21	public	public	ADJ
ajeer-213	356	22	education	education	NOUN
ajeer-213	356	23	on	on	ADP
ajeer-213	356	24	personal	personal	ADJ
ajeer-213	356	25	tax	tax	NOUN
ajeer-213	356	26	reliefs	relief	NOUN
ajeer-213	356	27	should	should	AUX
ajeer-213	356	28	be	be	AUX
ajeer-213	356	29	intensified	intensify	VERB
ajeer-213	356	30	,	,	PUNCT
ajeer-213	356	31	if	if	SCONJ
ajeer-213	356	32	possible	possible	ADJ
ajeer-213	356	33	giving	give	VERB
ajeer-213	356	34	it	it	PRON
ajeer-213	356	35	the	the	DET
ajeer-213	356	36	same	same	ADJ
ajeer-213	356	37	publication	publication	NOUN
ajeer-213	356	38	as	as	ADP
ajeer-213	356	39	being	be	AUX
ajeer-213	356	40	received	receive	VERB
ajeer-213	356	41	by	by	ADP
ajeer-213	356	42	the	the	DET
ajeer-213	356	43	payment	payment	NOUN
ajeer-213	356	44	of	of	ADP
ajeer-213	356	45	income	income	NOUN
ajeer-213	356	46	tax	tax	NOUN
ajeer-213	356	47	.	.	PUNCT
ajeer-213	357	1	if	if	SCONJ
ajeer-213	357	2	policy	policy	NOUN
ajeer-213	357	3	makers	maker	NOUN
ajeer-213	357	4	deem	deem	VERB
ajeer-213	357	5	the	the	DET
ajeer-213	357	6	filing	filing	NOUN
ajeer-213	357	7	of	of	ADP
ajeer-213	357	8	income	income	NOUN
ajeer-213	357	9	return	return	NOUN
ajeer-213	357	10	as	as	ADV
ajeer-213	357	11	important	important	ADJ
ajeer-213	357	12	as	as	ADP
ajeer-213	357	13	to	to	PART
ajeer-213	357	14	necessitate	necessitate	VERB
ajeer-213	357	15	the	the	DET
ajeer-213	357	16	passing	passing	NOUN
ajeer-213	357	17	of	of	ADP
ajeer-213	357	18	act	act	NOUN
ajeer-213	357	19	2000	2000	NUM
ajeer-213	357	20	(	(	PUNCT
ajeer-213	357	21	act	act	VERB
ajeer-213	357	22	592	592	NUM
ajeer-213	357	23	)	)	PUNCT
ajeer-213	357	24	on	on	ADP
ajeer-213	357	25	the	the	DET
ajeer-213	357	26	delivery	delivery	NOUN
ajeer-213	357	27	of	of	ADP
ajeer-213	357	28	returns	return	NOUN
ajeer-213	357	29	,	,	PUNCT
ajeer-213	357	30	then	then	ADV
ajeer-213	357	31	the	the	DET
ajeer-213	357	32	awareness	awareness	NOUN
ajeer-213	357	33	of	of	ADP
ajeer-213	357	34	personal	personal	ADJ
ajeer-213	357	35	tax	tax	NOUN
ajeer-213	357	36	reliefs	relief	NOUN
ajeer-213	357	37	must	must	AUX
ajeer-213	357	38	also	also	ADV
ajeer-213	357	39	be	be	AUX
ajeer-213	357	40	equally	equally	ADV
ajeer-213	357	41	be	be	AUX
ajeer-213	357	42	created	create	VERB
ajeer-213	357	43	2	2	NUM
ajeer-213	357	44	.	.	PUNCT
ajeer-213	357	45	benefiting	benefit	VERB
ajeer-213	357	46	from	from	ADP
ajeer-213	357	47	reliefs	relief	NOUN
ajeer-213	357	48	is	be	AUX
ajeer-213	357	49	supplementary	supplementary	ADJ
ajeer-213	357	50	to	to	ADP
ajeer-213	357	51	filing	filing	NOUN
ajeer-213	357	52	of	of	ADP
ajeer-213	357	53	returns	return	NOUN
ajeer-213	357	54	.	.	PUNCT
ajeer-213	358	1	this	this	DET
ajeer-213	358	2	education	education	NOUN
ajeer-213	358	3	will	will	AUX
ajeer-213	358	4	make	make	VERB
ajeer-213	358	5	the	the	DET
ajeer-213	358	6	taxpayers	taxpayer	NOUN
ajeer-213	358	7	aware	aware	ADJ
ajeer-213	358	8	of	of	ADP
ajeer-213	358	9	their	their	PRON
ajeer-213	358	10	civic	civic	ADJ
ajeer-213	358	11	responsibility	responsibility	NOUN
ajeer-213	358	12	of	of	ADP
ajeer-213	358	13	filing	file	VERB
ajeer-213	358	14	tax	tax	NOUN
ajeer-213	358	15	returns	return	NOUN
ajeer-213	358	16	and	and	CCONJ
ajeer-213	358	17	also	also	ADV
ajeer-213	358	18	make	make	VERB
ajeer-213	358	19	them	they	PRON
ajeer-213	358	20	aware	aware	ADJ
ajeer-213	358	21	of	of	ADP
ajeer-213	358	22	their	their	PRON
ajeer-213	358	23	right	right	NOUN
ajeer-213	358	24	to	to	PART
ajeer-213	358	25	access	access	VERB
ajeer-213	358	26	personal	personal	ADJ
ajeer-213	358	27	tax	tax	NOUN
ajeer-213	358	28	reliefs	relief	NOUN
ajeer-213	358	29	.	.	PUNCT
ajeer-213	359	1	thus	thus	ADV
ajeer-213	359	2	,	,	PUNCT
ajeer-213	359	3	the	the	DET
ajeer-213	359	4	gra	gra	PROPN
ajeer-213	359	5	should	should	AUX
ajeer-213	359	6	focus	focus	VERB
ajeer-213	359	7	more	more	ADV
ajeer-213	359	8	on	on	ADP
ajeer-213	359	9	the	the	DET
ajeer-213	359	10	benefits	benefit	NOUN
ajeer-213	359	11	of	of	ADP
ajeer-213	359	12	paying	pay	VERB
ajeer-213	359	13	tax	tax	NOUN
ajeer-213	359	14	such	such	ADJ
ajeer-213	359	15	as	as	ADP
ajeer-213	359	16	the	the	DET
ajeer-213	359	17	personal	personal	ADJ
ajeer-213	359	18	tax	tax	NOUN
ajeer-213	359	19	reliefs	relief	NOUN
ajeer-213	359	20	and	and	CCONJ
ajeer-213	359	21	the	the	DET
ajeer-213	359	22	provision	provision	NOUN
ajeer-213	359	23	of	of	ADP
ajeer-213	359	24	basic	basic	ADJ
ajeer-213	359	25	amenities	amenity	NOUN
ajeer-213	359	26	rather	rather	ADV
ajeer-213	359	27	than	than	ADP
ajeer-213	359	28	laying	lay	VERB
ajeer-213	359	29	emphasis	emphasis	NOUN
ajeer-213	359	30	on	on	ADP
ajeer-213	359	31	payment	payment	NOUN
ajeer-213	359	32	of	of	ADP
ajeer-213	359	33	tax	tax	NOUN
ajeer-213	359	34	in	in	ADP
ajeer-213	359	35	general	general	ADJ
ajeer-213	359	36	.	.	PUNCT
ajeer-213	360	1	3	3	X
ajeer-213	360	2	.	.	X
ajeer-213	360	3	as	as	ADP
ajeer-213	360	4	a	a	DET
ajeer-213	360	5	benefit	benefit	NOUN
ajeer-213	360	6	to	to	ADP
ajeer-213	360	7	the	the	DET
ajeer-213	360	8	gra	gra	NOUN
ajeer-213	360	9	for	for	ADP
ajeer-213	360	10	that	that	DET
ajeer-213	360	11	matter	matter	NOUN
ajeer-213	360	12	the	the	DET
ajeer-213	360	13	government	government	NOUN
ajeer-213	360	14	,	,	PUNCT
ajeer-213	360	15	as	as	SCONJ
ajeer-213	360	16	more	more	ADJ
ajeer-213	360	17	returns	return	NOUN
ajeer-213	360	18	are	be	AUX
ajeer-213	360	19	filed	file	VERB
ajeer-213	360	20	,	,	PUNCT
ajeer-213	360	21	it	it	PRON
ajeer-213	360	22	becomes	become	VERB
ajeer-213	360	23	easier	easy	ADJ
ajeer-213	360	24	for	for	SCONJ
ajeer-213	360	25	the	the	DET
ajeer-213	360	26	gra	gra	PROPN
ajeer-213	360	27	to	to	PART
ajeer-213	360	28	identify	identify	VERB
ajeer-213	360	29	tax	tax	NOUN
ajeer-213	360	30	payers	payer	NOUN
ajeer-213	360	31	and	and	CCONJ
ajeer-213	360	32	their	their	PRON
ajeer-213	360	33	various	various	ADJ
ajeer-213	360	34	sources	source	NOUN
ajeer-213	360	35	of	of	ADP
ajeer-213	360	36	income	income	NOUN
ajeer-213	360	37	which	which	PRON
ajeer-213	360	38	were	be	AUX
ajeer-213	360	39	hitherto	hitherto	NOUN
ajeer-213	360	40	unknown	unknown	ADJ
ajeer-213	360	41	.	.	PUNCT
ajeer-213	361	1	this	this	PRON
ajeer-213	361	2	will	will	AUX
ajeer-213	361	3	eventually	eventually	ADV
ajeer-213	361	4	bring	bring	VERB
ajeer-213	361	5	more	more	ADJ
ajeer-213	361	6	income	income	NOUN
ajeer-213	361	7	earners	earner	NOUN
ajeer-213	361	8	into	into	ADP
ajeer-213	361	9	the	the	DET
ajeer-213	361	10	tax	tax	NOUN
ajeer-213	361	11	net	net	NOUN
ajeer-213	361	12	and	and	CCONJ
ajeer-213	361	13	increase	increase	VERB
ajeer-213	361	14	the	the	DET
ajeer-213	361	15	income	income	NOUN
ajeer-213	361	16	of	of	ADP
ajeer-213	361	17	the	the	DET
ajeer-213	361	18	government	government	NOUN
ajeer-213	361	19	.	.	PUNCT
ajeer-213	362	1	4	4	X
ajeer-213	362	2	.	.	X
ajeer-213	362	3	frequent	frequent	ADJ
ajeer-213	362	4	television	television	NOUN
ajeer-213	362	5	and	and	CCONJ
ajeer-213	362	6	radio	radio	NOUN
ajeer-213	362	7	advertisements	advertisement	NOUN
ajeer-213	362	8	on	on	ADP
ajeer-213	362	9	tax	tax	NOUN
ajeer-213	362	10	reliefs	relief	NOUN
ajeer-213	362	11	will	will	AUX
ajeer-213	362	12	yield	yield	VERB
ajeer-213	362	13	tremendous	tremendous	ADJ
ajeer-213	362	14	results	result	NOUN
ajeer-213	362	15	.	.	PUNCT
ajeer-213	363	1	the	the	DET
ajeer-213	363	2	daily	daily	ADJ
ajeer-213	363	3	and	and	CCONJ
ajeer-213	363	4	weekly	weekly	ADJ
ajeer-213	363	5	newspapers	newspaper	NOUN
ajeer-213	363	6	could	could	AUX
ajeer-213	363	7	also	also	ADV
ajeer-213	363	8	carry	carry	VERB
ajeer-213	363	9	very	very	ADV
ajeer-213	363	10	useful	useful	ADJ
ajeer-213	363	11	advertisement	advertisement	NOUN
ajeer-213	363	12	and	and	CCONJ
ajeer-213	363	13	articles	article	NOUN
ajeer-213	363	14	on	on	ADP
ajeer-213	363	15	tax	tax	NOUN
ajeer-213	363	16	reliefs	relief	NOUN
ajeer-213	363	17	.	.	PUNCT
ajeer-213	364	1	since	since	SCONJ
ajeer-213	364	2	70	70	NUM
ajeer-213	364	3	%	%	NOUN
ajeer-213	364	4	of	of	ADP
ajeer-213	364	5	the	the	DET
ajeer-213	364	6	respondents	respondent	NOUN
ajeer-213	364	7	claimed	claim	VERB
ajeer-213	364	8	to	to	PART
ajeer-213	364	9	have	have	AUX
ajeer-213	364	10	heard	hear	VERB
ajeer-213	364	11	of	of	ADP
ajeer-213	364	12	tax	tax	NOUN
ajeer-213	364	13	reliefs	relief	NOUN
ajeer-213	364	14	from	from	ADP
ajeer-213	364	15	these	these	DET
ajeer-213	364	16	sources	source	NOUN
ajeer-213	364	17	:	:	PUNCT
ajeer-213	364	18	television	television	NOUN
ajeer-213	364	19	,	,	PUNCT
ajeer-213	364	20	radio	radio	NOUN
ajeer-213	364	21	and	and	CCONJ
ajeer-213	364	22	newspapers	newspaper	NOUN
ajeer-213	364	23	,	,	PUNCT
ajeer-213	364	24	it	it	PRON
ajeer-213	364	25	will	will	AUX
ajeer-213	364	26	be	be	AUX
ajeer-213	364	27	very	very	ADV
ajeer-213	364	28	strategic	strategic	ADJ
ajeer-213	364	29	to	to	PART
ajeer-213	364	30	intensify	intensify	VERB
ajeer-213	364	31	the	the	DET
ajeer-213	364	32	education	education	NOUN
ajeer-213	364	33	there	there	ADV
ajeer-213	364	34	.	.	PUNCT
ajeer-213	365	1	5	5	X
ajeer-213	365	2	.	.	X
ajeer-213	365	3	regular	regular	ADJ
ajeer-213	365	4	seminars	seminar	NOUN
ajeer-213	365	5	and	and	CCONJ
ajeer-213	365	6	symposia	symposia	NOUN
ajeer-213	365	7	should	should	AUX
ajeer-213	365	8	be	be	AUX
ajeer-213	365	9	organized	organize	VERB
ajeer-213	365	10	by	by	ADP
ajeer-213	365	11	the	the	DET
ajeer-213	365	12	gra	gra	PROPN
ajeer-213	365	13	for	for	ADP
ajeer-213	365	14	both	both	DET
ajeer-213	365	15	employers	employer	NOUN
ajeer-213	365	16	and	and	CCONJ
ajeer-213	365	17	employees	employee	NOUN
ajeer-213	365	18	to	to	PART
ajeer-213	365	19	properly	properly	ADV
ajeer-213	365	20	educate	educate	VERB
ajeer-213	365	21	them	they	PRON
ajeer-213	365	22	on	on	ADP
ajeer-213	365	23	how	how	SCONJ
ajeer-213	365	24	to	to	PART
ajeer-213	365	25	deal	deal	VERB
ajeer-213	365	26	with	with	ADP
ajeer-213	365	27	the	the	PRON
ajeer-213	365	28	it	it	PRON
ajeer-213	365	29	forms	form	VERB
ajeer-213	365	30	21	21	NUM
ajeer-213	365	31	and	and	CCONJ
ajeer-213	365	32	51	51	NUM
ajeer-213	365	33	.	.	PUNCT
ajeer-213	366	1	these	these	PRON
ajeer-213	366	2	would	would	AUX
ajeer-213	366	3	keep	keep	VERB
ajeer-213	366	4	them	they	PRON
ajeer-213	366	5	abreast	abreast	VERB
ajeer-213	366	6	with	with	ADP
ajeer-213	366	7	current	current	ADJ
ajeer-213	366	8	changes	change	NOUN
ajeer-213	366	9	in	in	ADP
ajeer-213	366	10	the	the	DET
ajeer-213	366	11	tax	tax	NOUN
ajeer-213	366	12	laws	law	NOUN
ajeer-213	366	13	and	and	CCONJ
ajeer-213	366	14	requirements	requirement	NOUN
ajeer-213	366	15	.	.	PUNCT
ajeer-213	367	1	6	6	X
ajeer-213	367	2	.	.	X
ajeer-213	367	3	field	field	NOUN
ajeer-213	367	4	officers	officer	NOUN
ajeer-213	367	5	should	should	AUX
ajeer-213	367	6	be	be	AUX
ajeer-213	367	7	trained	train	VERB
ajeer-213	367	8	and	and	CCONJ
ajeer-213	367	9	dispatched	dispatch	VERB
ajeer-213	367	10	to	to	ADP
ajeer-213	367	11	workplaces	workplace	NOUN
ajeer-213	367	12	and	and	CCONJ
ajeer-213	367	13	associations	association	NOUN
ajeer-213	367	14	such	such	ADJ
ajeer-213	367	15	as	as	ADP
ajeer-213	367	16	the	the	DET
ajeer-213	367	17	market	market	NOUN
ajeer-213	367	18	women	woman	NOUN
ajeer-213	367	19	’s	’s	PART
ajeer-213	367	20	association	association	NOUN
ajeer-213	367	21	,	,	PUNCT
ajeer-213	367	22	the	the	DET
ajeer-213	367	23	beauticians	beautician	NOUN
ajeer-213	367	24	and	and	CCONJ
ajeer-213	367	25	dress	dress	NOUN
ajeer-213	367	26	makers	maker	NOUN
ajeer-213	367	27	association	association	NOUN
ajeer-213	367	28	and	and	CCONJ
ajeer-213	367	29	other	other	ADJ
ajeer-213	367	30	self	self	NOUN
ajeer-213	367	31	-	-	PUNCT
ajeer-213	367	32	employed	employ	VERB
ajeer-213	367	33	groups	group	NOUN
ajeer-213	367	34	to	to	PART
ajeer-213	367	35	talk	talk	VERB
ajeer-213	367	36	to	to	ADP
ajeer-213	367	37	their	their	PRON
ajeer-213	367	38	members	member	NOUN
ajeer-213	367	39	on	on	ADP
ajeer-213	367	40	the	the	DET
ajeer-213	367	41	need	need	NOUN
ajeer-213	367	42	to	to	PART
ajeer-213	367	43	file	file	VERB
ajeer-213	367	44	tax	tax	NOUN
ajeer-213	367	45	returns	return	NOUN
ajeer-213	367	46	and	and	CCONJ
ajeer-213	367	47	the	the	DET
ajeer-213	367	48	usefulness	usefulness	NOUN
ajeer-213	367	49	of	of	ADP
ajeer-213	367	50	tax	tax	NOUN
ajeer-213	367	51	reliefs	relief	NOUN
ajeer-213	367	52	.	.	PUNCT
ajeer-213	368	1	7	7	X
ajeer-213	368	2	.	.	X
ajeer-213	368	3	structures	structure	NOUN
ajeer-213	368	4	such	such	ADJ
ajeer-213	368	5	as	as	ADP
ajeer-213	368	6	bill	bill	NOUN
ajeer-213	368	7	boards	board	NOUN
ajeer-213	368	8	could	could	AUX
ajeer-213	368	9	be	be	AUX
ajeer-213	368	10	erected	erect	VERB
ajeer-213	368	11	along	along	ADP
ajeer-213	368	12	major	major	ADJ
ajeer-213	368	13	streets	street	NOUN
ajeer-213	368	14	and	and	CCONJ
ajeer-213	368	15	such	such	ADJ
ajeer-213	368	16	places	place	NOUN
ajeer-213	368	17	of	of	ADP
ajeer-213	368	18	interest	interest	NOUN
ajeer-213	368	19	as	as	SCONJ
ajeer-213	368	20	the	the	DET
ajeer-213	368	21	sport	sport	NOUN
ajeer-213	368	22	stadia	stadia	NOUN
ajeer-213	368	23	and	and	CCONJ
ajeer-213	368	24	cinema	cinema	NOUN
ajeer-213	368	25	houses	house	NOUN
ajeer-213	368	26	to	to	PART
ajeer-213	368	27	educate	educate	VERB
ajeer-213	368	28	the	the	DET
ajeer-213	368	29	public	public	NOUN
ajeer-213	368	30	on	on	ADP
ajeer-213	368	31	tax	tax	NOUN
ajeer-213	368	32	reliefs	relief	NOUN
ajeer-213	368	33	in	in	ADP
ajeer-213	368	34	particular	particular	ADJ
ajeer-213	368	35	and	and	CCONJ
ajeer-213	368	36	taxes	taxis	NOUN
ajeer-213	368	37	in	in	ADP
ajeer-213	368	38	general	general	ADJ
ajeer-213	368	39	.	.	PUNCT
ajeer-213	369	1	stickers	sticker	NOUN
ajeer-213	369	2	and	and	CCONJ
ajeer-213	369	3	posters	poster	NOUN
ajeer-213	369	4	with	with	ADP
ajeer-213	369	5	very	very	ADV
ajeer-213	369	6	attractive	attractive	ADJ
ajeer-213	369	7	phrases	phrase	NOUN
ajeer-213	369	8	about	about	ADP
ajeer-213	369	9	tax	tax	NOUN
ajeer-213	369	10	reliefs	relief	NOUN
ajeer-213	369	11	could	could	AUX
ajeer-213	369	12	also	also	ADV
ajeer-213	369	13	be	be	AUX
ajeer-213	369	14	designed	design	VERB
ajeer-213	369	15	for	for	ADP
ajeer-213	369	16	cars	car	NOUN
ajeer-213	369	17	,	,	PUNCT
ajeer-213	369	18	doors	door	NOUN
ajeer-213	369	19	and	and	CCONJ
ajeer-213	369	20	files	file	NOUN
ajeer-213	369	21	.	.	PUNCT
ajeer-213	370	1	8	8	X
ajeer-213	370	2	.	.	X
ajeer-213	371	1	the	the	DET
ajeer-213	371	2	gra	gra	PROPN
ajeer-213	371	3	must	must	AUX
ajeer-213	371	4	also	also	ADV
ajeer-213	371	5	work	work	VERB
ajeer-213	371	6	in	in	ADP
ajeer-213	371	7	collaboration	collaboration	NOUN
ajeer-213	371	8	with	with	ADP
ajeer-213	371	9	the	the	DET
ajeer-213	371	10	social	social	ADJ
ajeer-213	371	11	welfare	welfare	NOUN
ajeer-213	371	12	and	and	CCONJ
ajeer-213	371	13	the	the	DET
ajeer-213	371	14	physically	physically	ADV
ajeer-213	371	15	challenged	challenge	VERB
ajeer-213	371	16	rehabilitation	rehabilitation	NOUN
ajeer-213	371	17	centers	center	NOUN
ajeer-213	371	18	to	to	PART
ajeer-213	371	19	educate	educate	VERB
ajeer-213	371	20	them	they	PRON
ajeer-213	371	21	on	on	ADP
ajeer-213	371	22	the	the	DET
ajeer-213	371	23	provision	provision	NOUN
ajeer-213	371	24	on	on	ADP
ajeer-213	371	25	tax	tax	NOUN
ajeer-213	371	26	reliefs	relief	NOUN
ajeer-213	371	27	on	on	ADP
ajeer-213	371	28	their	their	PRON
ajeer-213	371	29	incomes	income	NOUN
ajeer-213	371	30	.	.	PUNCT
ajeer-213	372	1	9	9	X
ajeer-213	372	2	.	.	X
ajeer-213	372	3	tax	tax	NOUN
ajeer-213	372	4	refund	refund	NOUN
ajeer-213	372	5	should	should	AUX
ajeer-213	372	6	be	be	AUX
ajeer-213	372	7	readily	readily	ADV
ajeer-213	372	8	available	available	ADJ
ajeer-213	372	9	for	for	ADP
ajeer-213	372	10	payment	payment	NOUN
ajeer-213	372	11	to	to	ADP
ajeer-213	372	12	deserving	deserve	VERB
ajeer-213	372	13	taxpayers	taxpayer	NOUN
ajeer-213	372	14	.	.	PUNCT
ajeer-213	373	1	this	this	PRON
ajeer-213	373	2	will	will	AUX
ajeer-213	373	3	let	let	VERB
ajeer-213	373	4	taxpayers	taxpayer	NOUN
ajeer-213	373	5	have	have	VERB
ajeer-213	373	6	trust	trust	NOUN
ajeer-213	373	7	in	in	ADP
ajeer-213	373	8	the	the	DET
ajeer-213	373	9	tax	tax	NOUN
ajeer-213	373	10	law	law	NOUN
ajeer-213	373	11	as	as	ADV
ajeer-213	373	12	well	well	ADV
ajeer-213	373	13	as	as	ADP
ajeer-213	373	14	the	the	DET
ajeer-213	373	15	tax	tax	NOUN
ajeer-213	373	16	officials	official	NOUN
ajeer-213	373	17	.	.	PUNCT
ajeer-213	374	1	tax	tax	NOUN
ajeer-213	374	2	courts	court	NOUN
ajeer-213	374	3	should	should	AUX
ajeer-213	374	4	be	be	AUX
ajeer-213	374	5	established	establish	VERB
ajeer-213	374	6	to	to	PART
ajeer-213	374	7	prosecute	prosecute	VERB
ajeer-213	374	8	taxpayers	taxpayer	NOUN
ajeer-213	374	9	for	for	ADP
ajeer-213	374	10	failing	fail	VERB
ajeer-213	374	11	to	to	PART
ajeer-213	374	12	submit	submit	VERB
ajeer-213	374	13	return	return	NOUN
ajeer-213	374	14	forms	form	NOUN
ajeer-213	374	15	including	include	VERB
ajeer-213	374	16	officials	official	NOUN
ajeer-213	374	17	of	of	ADP
ajeer-213	374	18	gra	gra	PROPN
ajeer-213	374	19	.	.	PUNCT
ajeer-213	375	1	this	this	PRON
ajeer-213	375	2	will	will	AUX
ajeer-213	375	3	deter	deter	VERB
ajeer-213	375	4	other	other	ADJ
ajeer-213	375	5	taxpayers	taxpayer	NOUN
ajeer-213	375	6	from	from	ADP
ajeer-213	375	7	evading	evade	VERB
ajeer-213	375	8	and	and	CCONJ
ajeer-213	375	9	avoiding	avoid	VERB
ajeer-213	375	10	their	their	PRON
ajeer-213	375	11	tax	tax	NOUN
ajeer-213	375	12	obligation	obligation	NOUN
ajeer-213	375	13	.	.	PUNCT
ajeer-213	376	1	10	10	NUM
ajeer-213	376	2	.	.	PUNCT
ajeer-213	377	1	gra	gra	PROPN
ajeer-213	377	2	should	should	AUX
ajeer-213	377	3	liaise	liaise	VERB
ajeer-213	377	4	with	with	ADP
ajeer-213	377	5	national	national	ADJ
ajeer-213	377	6	commission	commission	NOUN
ajeer-213	377	7	for	for	ADP
ajeer-213	377	8	civic	civic	ADJ
ajeer-213	377	9	education	education	NOUN
ajeer-213	377	10	(	(	PUNCT
ajeer-213	377	11	ncce	ncce	NOUN
ajeer-213	377	12	)	)	PUNCT
ajeer-213	377	13	to	to	PART
ajeer-213	377	14	carry	carry	VERB
ajeer-213	377	15	tax	tax	NOUN
ajeer-213	377	16	education	education	NOUN
ajeer-213	377	17	programs	program	NOUN
ajeer-213	377	18	.	.	PUNCT
ajeer-213	378	1	tax	tax	NOUN
ajeer-213	378	2	and	and	CCONJ
ajeer-213	378	3	government	government	NOUN
ajeer-213	378	4	officials	official	NOUN
ajeer-213	378	5	should	should	AUX
ajeer-213	378	6	set	set	VERB
ajeer-213	378	7	the	the	DET
ajeer-213	378	8	pace	pace	NOUN
ajeer-213	378	9	by	by	ADP
ajeer-213	378	10	filing	file	VERB
ajeer-213	378	11	their	their	PRON
ajeer-213	378	12	returns	return	NOUN
ajeer-213	378	13	regularly	regularly	ADV
ajeer-213	378	14	and	and	CCONJ
ajeer-213	378	15	consistently	consistently	ADV
ajeer-213	378	16	,	,	PUNCT
ajeer-213	378	17	thus	thus	ADV
ajeer-213	378	18	leadership	leadership	NOUN
ajeer-213	378	19	by	by	ADP
ajeer-213	378	20	example	example	NOUN
ajeer-213	378	21	.	.	PUNCT
ajeer-213	379	1	developing	develop	VERB
ajeer-213	379	2	a	a	DET
ajeer-213	379	3	shared	share	VERB
ajeer-213	379	4	interest	interest	NOUN
ajeer-213	379	5	for	for	ADP
ajeer-213	379	6	economic	economic	ADJ
ajeer-213	379	7	growth	growth	NOUN
ajeer-213	379	8	;	;	PUNCT
ajeer-213	379	9	governments	government	NOUN
ajeer-213	379	10	which	which	PRON
ajeer-213	379	11	depend	depend	VERB
ajeer-213	379	12	on	on	ADP
ajeer-213	379	13	taxes	taxis	NOUN
ajeer-213	379	14	have	have	VERB
ajeer-213	379	15	stronger	strong	ADJ
ajeer-213	379	16	incentives	incentive	NOUN
ajeer-213	379	17	for	for	ADP
ajeer-213	379	18	promoting	promote	VERB
ajeer-213	379	19	economic	economic	ADJ
ajeer-213	379	20	growth	growth	NOUN
ajeer-213	379	21	11	11	NUM
ajeer-213	379	22	.	.	PUNCT
ajeer-213	380	1	the	the	DET
ajeer-213	380	2	procedure	procedure	NOUN
ajeer-213	380	3	for	for	ADP
ajeer-213	380	4	the	the	DET
ajeer-213	380	5	application	application	NOUN
ajeer-213	380	6	and	and	CCONJ
ajeer-213	380	7	the	the	DET
ajeer-213	380	8	processing	processing	NOUN
ajeer-213	380	9	of	of	ADP
ajeer-213	380	10	personal	personal	ADJ
ajeer-213	380	11	tax	tax	NOUN
ajeer-213	380	12	reliefs	relief	NOUN
ajeer-213	380	13	need	need	VERB
ajeer-213	380	14	to	to	PART
ajeer-213	380	15	be	be	AUX
ajeer-213	380	16	simplified	simplify	VERB
ajeer-213	380	17	to	to	PART
ajeer-213	380	18	improve	improve	VERB
ajeer-213	380	19	the	the	DET
ajeer-213	380	20	rate	rate	NOUN
ajeer-213	380	21	of	of	ADP
ajeer-213	380	22	tax	tax	NOUN
ajeer-213	380	23	relief	relief	NOUN
ajeer-213	380	24	utilization	utilization	NOUN
ajeer-213	380	25	by	by	ADP
ajeer-213	380	26	tax	tax	NOUN
ajeer-213	380	27	payers	payer	NOUN
ajeer-213	380	28	.	.	PUNCT
ajeer-213	381	1	already	already	ADV
ajeer-213	381	2	,	,	PUNCT
ajeer-213	381	3	the	the	DET
ajeer-213	381	4	gra	gra	PROPN
ajeer-213	381	5	has	have	AUX
ajeer-213	381	6	simplified	simplify	VERB
ajeer-213	381	7	the	the	DET
ajeer-213	381	8	previous	previous	ADJ
ajeer-213	381	9	complicated	complicated	ADJ
ajeer-213	381	10	it	it	PRON
ajeer-213	381	11	form	form	VERB
ajeer-213	381	12	21	21	NUM
ajeer-213	381	13	,	,	PUNCT
ajeer-213	381	14	but	but	CCONJ
ajeer-213	381	15	more	more	ADJ
ajeer-213	381	16	needs	need	NOUN
ajeer-213	381	17	to	to	PART
ajeer-213	381	18	be	be	AUX
ajeer-213	381	19	done	do	VERB
ajeer-213	381	20	.	.	PUNCT
ajeer-213	382	1	for	for	ADP
ajeer-213	382	2	example	example	NOUN
ajeer-213	382	3	the	the	DET
ajeer-213	382	4	gra	gra	PROPN
ajeer-213	382	5	can	can	AUX
ajeer-213	382	6	depend	depend	VERB
ajeer-213	382	7	on	on	ADP
ajeer-213	382	8	the	the	DET
ajeer-213	382	9	social	social	ADJ
ajeer-213	382	10	security	security	NOUN
ajeer-213	382	11	and	and	CCONJ
ajeer-213	382	12	national	national	ADJ
ajeer-213	382	13	insurance	insurance	PROPN
ajeer-213	382	14	trust	trust	NOUN
ajeer-213	382	15	(	(	PUNCT
ajeer-213	382	16	ssnit	ssnit	NOUN
ajeer-213	382	17	)	)	PUNCT
ajeer-213	382	18	for	for	ADP
ajeer-213	382	19	certain	certain	ADJ
ajeer-213	382	20	information	information	NOUN
ajeer-213	382	21	on	on	ADP
ajeer-213	382	22	employees	employee	NOUN
ajeer-213	382	23	.	.	PUNCT
ajeer-213	383	1	this	this	PRON
ajeer-213	383	2	will	will	AUX
ajeer-213	383	3	reduce	reduce	VERB
ajeer-213	383	4	the	the	DET
ajeer-213	383	5	burden	burden	NOUN
ajeer-213	383	6	on	on	ADP
ajeer-213	383	7	the	the	DET
ajeer-213	383	8	tax	tax	NOUN
ajeer-213	383	9	payer	payer	NOUN
ajeer-213	383	10	of	of	ADP
ajeer-213	383	11	having	have	VERB
ajeer-213	383	12	to	to	PART
ajeer-213	383	13	provide	provide	VERB
ajeer-213	383	14	evidence	evidence	NOUN
ajeer-213	383	15	to	to	PART
ajeer-213	383	16	support	support	VERB
ajeer-213	383	17	the	the	DET
ajeer-213	383	18	information	information	NOUN
ajeer-213	383	19	they	they	PRON
ajeer-213	383	20	disclose	disclose	VERB
ajeer-213	383	21	on	on	ADP
ajeer-213	383	22	the	the	DET
ajeer-213	383	23	it	it	PRON
ajeer-213	383	24	form	form	NOUN
ajeer-213	383	25	21	21	NUM
ajeer-213	383	26	.	.	PUNCT
ajeer-213	384	1	sometimes	sometimes	ADV
ajeer-213	384	2	one	one	PRON
ajeer-213	384	3	has	have	VERB
ajeer-213	384	4	to	to	PART
ajeer-213	384	5	go	go	VERB
ajeer-213	384	6	through	through	ADP
ajeer-213	384	7	a	a	DET
ajeer-213	384	8	lot	lot	NOUN
ajeer-213	384	9	of	of	ADP
ajeer-213	384	10	frustrations	frustration	NOUN
ajeer-213	384	11	in	in	ADP
ajeer-213	384	12	order	order	NOUN
ajeer-213	384	13	to	to	PART
ajeer-213	384	14	obtain	obtain	VERB
ajeer-213	384	15	these	these	DET
ajeer-213	384	16	documents	document	NOUN
ajeer-213	384	17	and	and	CCONJ
ajeer-213	384	18	these	these	PRON
ajeer-213	384	19	discourage	discourage	VERB
ajeer-213	384	20	most	most	ADJ
ajeer-213	384	21	people	people	NOUN
ajeer-213	384	22	from	from	ADP
ajeer-213	384	23	filing	file	VERB
ajeer-213	384	24	returns	return	NOUN
ajeer-213	384	25	.	.	PUNCT
ajeer-213	385	1	a	a	DET
ajeer-213	385	2	simple	simple	ADJ
ajeer-213	385	3	procedure	procedure	NOUN
ajeer-213	385	4	will	will	AUX
ajeer-213	385	5	therefore	therefore	ADV
ajeer-213	385	6	go	go	VERB
ajeer-213	385	7	a	a	DET
ajeer-213	385	8	long	long	ADJ
ajeer-213	385	9	way	way	NOUN
ajeer-213	385	10	to	to	PART
ajeer-213	385	11	encourage	encourage	VERB
ajeer-213	385	12	the	the	DET
ajeer-213	385	13	filing	filing	NOUN
ajeer-213	385	14	of	of	ADP
ajeer-213	385	15	returns	return	NOUN
ajeer-213	385	16	.	.	PUNCT
ajeer-213	386	1	computerization	computerization	NOUN
ajeer-213	386	2	will	will	AUX
ajeer-213	386	3	reduce	reduce	VERB
ajeer-213	386	4	long	long	ADJ
ajeer-213	386	5	delays	delay	NOUN
ajeer-213	386	6	and	and	CCONJ
ajeer-213	386	7	the	the	DET
ajeer-213	386	8	complex	complex	ADJ
ajeer-213	386	9	nature	nature	NOUN
ajeer-213	386	10	of	of	ADP
ajeer-213	386	11	processing	processing	NOUN
ajeer-213	386	12	tax	tax	NOUN
ajeer-213	386	13	relief	relief	NOUN
ajeer-213	386	14	computation	computation	NOUN
ajeer-213	386	15	.	.	PUNCT
ajeer-213	387	1	12	12	NUM
ajeer-213	387	2	.	.	PUNCT
ajeer-213	388	1	generally	generally	ADV
ajeer-213	388	2	,	,	PUNCT
ajeer-213	388	3	the	the	DET
ajeer-213	388	4	whole	whole	ADJ
ajeer-213	388	5	system	system	NOUN
ajeer-213	388	6	of	of	ADP
ajeer-213	388	7	income	income	NOUN
ajeer-213	388	8	tax	tax	NOUN
ajeer-213	388	9	should	should	AUX
ajeer-213	388	10	be	be	AUX
ajeer-213	388	11	computerized	computerize	VERB
ajeer-213	388	12	to	to	PART
ajeer-213	388	13	reduce	reduce	VERB
ajeer-213	388	14	delays	delay	NOUN
ajeer-213	388	15	,	,	PUNCT
ajeer-213	388	16	frustrations	frustration	NOUN
ajeer-213	388	17	and	and	CCONJ
ajeer-213	388	18	the	the	DET
ajeer-213	388	19	tedious	tedious	ADJ
ajeer-213	388	20	procedure	procedure	NOUN
ajeer-213	388	21	of	of	ADP
ajeer-213	388	22	manually	manually	ADV
ajeer-213	388	23	processing	processing	NOUN
ajeer-213	388	24	of	of	ADP
ajeer-213	388	25	personal	personal	ADJ
ajeer-213	388	26	tax	tax	NOUN
ajeer-213	388	27	reliefs	relief	NOUN
ajeer-213	388	28	.	.	PUNCT
ajeer-213	389	1	the	the	DET
ajeer-213	389	2	system	system	NOUN
ajeer-213	389	3	should	should	AUX
ajeer-213	389	4	be	be	AUX
ajeer-213	389	5	networked	network	VERB
ajeer-213	389	6	via	via	ADP
ajeer-213	389	7	internet	internet	NOUN
ajeer-213	389	8	with	with	ADP
ajeer-213	389	9	a	a	DET
ajeer-213	389	10	unique	unique	ADJ
ajeer-213	389	11	pin	pin	NOUN
ajeer-213	389	12	number	number	NOUN
ajeer-213	389	13	as	as	ADP
ajeer-213	389	14	an	an	DET
ajeer-213	389	15	identification	identification	NOUN
ajeer-213	389	16	code	code	NOUN
ajeer-213	389	17	.	.	PUNCT
ajeer-213	390	1	the	the	DET
ajeer-213	390	2	procedure	procedure	NOUN
ajeer-213	390	3	for	for	ADP
ajeer-213	390	4	administering	administer	VERB
ajeer-213	390	5	personal	personal	ADJ
ajeer-213	390	6	tax	tax	NOUN
ajeer-213	390	7	asian	asian	ADJ
ajeer-213	390	8	journal	journal	NOUN
ajeer-213	390	9	of	of	ADP
ajeer-213	390	10	economics	economic	NOUN
ajeer-213	390	11	and	and	CCONJ
ajeer-213	390	12	empirical	empirical	ADJ
ajeer-213	390	13	research	research	NOUN
ajeer-213	390	14	,	,	PUNCT
ajeer-213	390	15	2016	2016	NUM
ajeer-213	390	16	,	,	PUNCT
ajeer-213	390	17	3(1	3(1	NUM
ajeer-213	390	18	):	):	PUNCT
ajeer-213	390	19	59	59	NUM
ajeer-213	390	20	-	-	SYM
ajeer-213	390	21	70	70	NUM
ajeer-213	390	22	70	70	NUM
ajeer-213	390	23	reliefs	relief	NOUN
ajeer-213	390	24	should	should	AUX
ajeer-213	390	25	be	be	AUX
ajeer-213	390	26	decentralized	decentralize	VERB
ajeer-213	390	27	into	into	ADP
ajeer-213	390	28	different	different	ADJ
ajeer-213	390	29	departments	department	NOUN
ajeer-213	390	30	so	so	SCONJ
ajeer-213	390	31	as	as	SCONJ
ajeer-213	390	32	to	to	PART
ajeer-213	390	33	give	give	VERB
ajeer-213	390	34	easy	easy	ADJ
ajeer-213	390	35	access	access	NOUN
ajeer-213	390	36	to	to	ADP
ajeer-213	390	37	taxpayers	taxpayer	NOUN
ajeer-213	390	38	to	to	PART
ajeer-213	390	39	file	file	VERB
ajeer-213	390	40	their	their	PRON
ajeer-213	390	41	tax	tax	NOUN
ajeer-213	390	42	returns	return	NOUN
ajeer-213	390	43	.	.	PUNCT
ajeer-213	391	1	although	although	SCONJ
ajeer-213	391	2	computerization	computerization	NOUN
ajeer-213	391	3	may	may	AUX
ajeer-213	391	4	be	be	AUX
ajeer-213	391	5	expensive	expensive	ADJ
ajeer-213	391	6	,	,	PUNCT
ajeer-213	391	7	it	it	PRON
ajeer-213	391	8	is	be	AUX
ajeer-213	391	9	strongly	strongly	ADV
ajeer-213	391	10	believed	believe	VERB
ajeer-213	391	11	that	that	SCONJ
ajeer-213	391	12	its	its	PRON
ajeer-213	391	13	benefits	benefit	NOUN
ajeer-213	391	14	will	will	AUX
ajeer-213	391	15	far	far	ADV
ajeer-213	391	16	exceed	exceed	VERB
ajeer-213	391	17	the	the	DET
ajeer-213	391	18	cost	cost	NOUN
ajeer-213	391	19	in	in	ADP
ajeer-213	391	20	this	this	DET
ajeer-213	391	21	instance	instance	NOUN
ajeer-213	391	22	.	.	PUNCT
ajeer-213	392	1	the	the	DET
ajeer-213	392	2	simplification	simplification	NOUN
ajeer-213	392	3	should	should	AUX
ajeer-213	392	4	not	not	PART
ajeer-213	392	5	do	do	VERB
ajeer-213	392	6	away	away	ADV
ajeer-213	392	7	with	with	ADP
ajeer-213	392	8	the	the	DET
ajeer-213	392	9	legal	legal	ADJ
ajeer-213	392	10	documents	document	NOUN
ajeer-213	392	11	and	and	CCONJ
ajeer-213	392	12	procedures	procedure	NOUN
ajeer-213	392	13	but	but	CCONJ
ajeer-213	392	14	should	should	AUX
ajeer-213	392	15	make	make	VERB
ajeer-213	392	16	the	the	DET
ajeer-213	392	17	institutions	institution	NOUN
ajeer-213	392	18	that	that	PRON
ajeer-213	392	19	issue	issue	VERB
ajeer-213	392	20	these	these	DET
ajeer-213	392	21	documents	document	NOUN
ajeer-213	392	22	to	to	PART
ajeer-213	392	23	be	be	AUX
ajeer-213	392	24	active	active	ADJ
ajeer-213	392	25	and	and	CCONJ
ajeer-213	392	26	speedy	speedy	ADJ
ajeer-213	392	27	in	in	ADP
ajeer-213	392	28	their	their	PRON
ajeer-213	392	29	service	service	NOUN
ajeer-213	392	30	delivery	delivery	NOUN
ajeer-213	392	31	.	.	PUNCT
ajeer-213	393	1	references	reference	NOUN
ajeer-213	393	2	abdallah	abdallah	PROPN
ajeer-213	393	3	,	,	PUNCT
ajeer-213	393	4	a.	a.	NOUN
ajeer-213	393	5	,	,	PUNCT
ajeer-213	393	6	2008	2008	NUM
ajeer-213	393	7	.	.	PUNCT
ajeer-213	394	1	taxation	taxation	NOUN
ajeer-213	394	2	in	in	ADP
ajeer-213	394	3	ghana	ghana	PROPN
ajeer-213	394	4	–	–	PUNCT
ajeer-213	394	5	principles	principle	NOUN
ajeer-213	394	6	,	,	PUNCT
ajeer-213	394	7	practice	practice	NOUN
ajeer-213	394	8	and	and	CCONJ
ajeer-213	394	9	planning	planning	NOUN
ajeer-213	394	10	.	.	PUNCT
ajeer-213	395	1	2nd	2nd	ADJ
ajeer-213	395	2	edn	edn	PROPN
ajeer-213	395	3	.	.	PUNCT
ajeer-213	396	1	,	,	PUNCT
ajeer-213	396	2	cantonments	cantonment	NOUN
ajeer-213	396	3	–	–	PUNCT
ajeer-213	396	4	accra	accra	NOUN
ajeer-213	396	5	:	:	PUNCT
ajeer-213	396	6	black	black	PROPN
ajeer-213	396	7	mask	mask	PROPN
ajeer-213	396	8	ltd	ltd	PROPN
ajeer-213	396	9	.	.	PUNCT
ajeer-213	397	1	adam	adam	PROPN
ajeer-213	397	2	,	,	PUNCT
ajeer-213	397	3	s.	s.	PROPN
ajeer-213	397	4	,	,	PUNCT
ajeer-213	397	5	1776	1776	NUM
ajeer-213	397	6	.	.	PUNCT
ajeer-213	398	1	proposed	propose	VERB
ajeer-213	398	2	canons	canon	NOUN
ajeer-213	398	3	of	of	ADP
ajeer-213	398	4	taxation	taxation	NOUN
ajeer-213	398	5	;	;	PUNCT
ajeer-213	398	6	equity	equity	NOUN
ajeer-213	398	7	,	,	PUNCT
ajeer-213	398	8	certainty	certainty	NOUN
ajeer-213	398	9	,	,	PUNCT
ajeer-213	398	10	convenience	convenience	NOUN
ajeer-213	398	11	and	and	CCONJ
ajeer-213	398	12	efficiency	efficiency	NOUN
ajeer-213	398	13	.	.	PUNCT
ajeer-213	399	1	london	london	PROPN
ajeer-213	399	2	:	:	PUNCT
ajeer-213	399	3	oxford	oxford	PROPN
ajeer-213	399	4	university	university	PROPN
ajeer-213	399	5	press	press	NOUN
ajeer-213	399	6	.	.	PUNCT
ajeer-213	400	1	cavalcanti	cavalcanti	PROPN
ajeer-213	400	2	,	,	PUNCT
ajeer-213	400	3	c.b	c.b	PROPN
ajeer-213	400	4	.	.	PROPN
ajeer-213	400	5	and	and	CCONJ
ajeer-213	400	6	z.	z.	PROPN
ajeer-213	400	7	li	li	PROPN
ajeer-213	400	8	,	,	PUNCT
ajeer-213	400	9	1999	1999	NUM
ajeer-213	400	10	.	.	PUNCT
ajeer-213	401	1	reforming	reform	VERB
ajeer-213	401	2	tax	tax	NOUN
ajeer-213	401	3	expenditure	expenditure	NOUN
ajeer-213	401	4	programs	program	NOUN
ajeer-213	401	5	in	in	ADP
ajeer-213	401	6	poland	poland	PROPN
ajeer-213	401	7	.	.	PUNCT
ajeer-213	402	1	policy	policy	NOUN
ajeer-213	402	2	research	research	NOUN
ajeer-213	402	3	working	working	NOUN
ajeer-213	402	4	papers	paper	NOUN
ajeer-213	402	5	no	no	INTJ
ajeer-213	402	6	.	.	PUNCT
ajeer-213	403	1	2465	2465	NUM
ajeer-213	403	2	.	.	PUNCT
ajeer-213	404	1	citizen	citizen	NOUN
ajeer-213	404	2	-	-	PUNCT
ajeer-213	404	3	state	state	NOUN
ajeer-213	404	4	relations	relation	NOUN
ajeer-213	404	5	,	,	PUNCT
ajeer-213	404	6	2010	2010	NUM
ajeer-213	404	7	.	.	PUNCT
ajeer-213	405	1	improving	improve	VERB
ajeer-213	405	2	governance	governance	NOUN
ajeer-213	405	3	through	through	ADP
ajeer-213	405	4	tax	tax	NOUN
ajeer-213	405	5	reform	reform	NOUN
ajeer-213	405	6	.	.	PUNCT
ajeer-213	406	1	organization	organization	NOUN
ajeer-213	406	2	for	for	ADP
ajeer-213	406	3	economic	economic	ADJ
ajeer-213	406	4	cooperation	cooperation	NOUN
ajeer-213	406	5	and	and	CCONJ
ajeer-213	406	6	development	development	NOUN
ajeer-213	406	7	.	.	PUNCT
ajeer-213	407	1	creswell	creswell	PROPN
ajeer-213	407	2	,	,	PUNCT
ajeer-213	407	3	j.w	j.w	PROPN
ajeer-213	407	4	.	.	PROPN
ajeer-213	407	5	,	,	PUNCT
ajeer-213	407	6	2003	2003	NUM
ajeer-213	407	7	.	.	PUNCT
ajeer-213	408	1	research	research	NOUN
ajeer-213	408	2	design	design	NOUN
ajeer-213	408	3	:	:	PUNCT
ajeer-213	408	4	qualitative	qualitative	NOUN
ajeer-213	408	5	,	,	PUNCT
ajeer-213	408	6	quantitative	quantitative	ADJ
ajeer-213	408	7	and	and	CCONJ
ajeer-213	408	8	mixed	mixed	ADJ
ajeer-213	408	9	methods	method	NOUN
ajeer-213	408	10	approaches	approach	NOUN
ajeer-213	408	11	.	.	PUNCT
ajeer-213	409	1	2nd	2nd	ADJ
ajeer-213	409	2	edn	edn	PROPN
ajeer-213	409	3	.	.	PUNCT
ajeer-213	410	1	,	,	PUNCT
ajeer-213	410	2	california	california	PROPN
ajeer-213	410	3	:	:	PUNCT
ajeer-213	410	4	sage	sage	NOUN
ajeer-213	410	5	publications	publication	NOUN
ajeer-213	410	6	.	.	PUNCT
ajeer-213	411	1	dalton	dalton	PROPN
ajeer-213	411	2	,	,	PUNCT
ajeer-213	411	3	h.	h.	PROPN
ajeer-213	411	4	,	,	PUNCT
ajeer-213	411	5	1920	1920	NUM
ajeer-213	411	6	.	.	PUNCT
ajeer-213	412	1	the	the	DET
ajeer-213	412	2	measurement	measurement	NOUN
ajeer-213	412	3	of	of	ADP
ajeer-213	412	4	the	the	DET
ajeer-213	412	5	inequality	inequality	NOUN
ajeer-213	412	6	if	if	SCONJ
ajeer-213	412	7	incomes	income	NOUN
ajeer-213	412	8	.	.	PUNCT
ajeer-213	413	1	uk	uk	PROPN
ajeer-213	413	2	:	:	PUNCT
ajeer-213	413	3	blackwell	blackwell	PROPN
ajeer-213	413	4	publishing	publishing	NOUN
ajeer-213	413	5	for	for	ADP
ajeer-213	413	6	the	the	DET
ajeer-213	413	7	royal	royal	ADJ
ajeer-213	413	8	economic	economic	ADJ
ajeer-213	413	9	society	society	NOUN
ajeer-213	413	10	.	.	PUNCT
ajeer-213	414	1	darity	darity	NOUN
ajeer-213	414	2	,	,	PUNCT
ajeer-213	414	3	w.a.j	w.a.j	NOUN
ajeer-213	414	4	.	.	PUNCT
ajeer-213	414	5	,	,	PUNCT
ajeer-213	414	6	2008	2008	NUM
ajeer-213	414	7	.	.	PUNCT
ajeer-213	415	1	the	the	DET
ajeer-213	415	2	encyclopedia	encyclopedia	NOUN
ajeer-213	415	3	of	of	ADP
ajeer-213	415	4	social	social	ADJ
ajeer-213	415	5	science	science	NOUN
ajeer-213	415	6	.	.	PUNCT
ajeer-213	416	1	usa	usa	PROPN
ajeer-213	416	2	:	:	PUNCT
ajeer-213	416	3	macmillan	macmillan	PROPN
ajeer-213	416	4	reference	reference	PROPN
ajeer-213	416	5	.	.	PUNCT
ajeer-213	417	1	pritchard	pritchard	PROPN
ajeer-213	417	2	,	,	PUNCT
ajeer-213	417	3	w.e	w.e	PROPN
ajeer-213	417	4	.	.	PROPN
ajeer-213	417	5	,	,	PUNCT
ajeer-213	417	6	1987	1987	NUM
ajeer-213	417	7	.	.	PUNCT
ajeer-213	418	1	income	income	NOUN
ajeer-213	418	2	tax	tax	NOUN
ajeer-213	418	3	.	.	PUNCT
ajeer-213	419	1	15th	15th	ADJ
ajeer-213	419	2	edn	edn	PROPN
ajeer-213	419	3	.	.	PUNCT
ajeer-213	420	1	,	,	PUNCT
ajeer-213	420	2	london	london	PROPN
ajeer-213	420	3	:	:	PUNCT
ajeer-213	420	4	printwell	printwell	PROPN
ajeer-213	420	5	press	press	NOUN
ajeer-213	420	6	.	.	PUNCT
ajeer-213	421	1	revenue	revenue	NOUN
ajeer-213	421	2	mobilization	mobilization	NOUN
ajeer-213	421	3	support	support	NOUN
ajeer-213	421	4	,	,	PUNCT
ajeer-213	421	5	2006	2006	NUM
ajeer-213	421	6	.	.	PUNCT
ajeer-213	422	1	basics	basic	NOUN
ajeer-213	422	2	of	of	ADP
ajeer-213	422	3	ghanaian	ghanaian	ADJ
ajeer-213	422	4	tax	tax	NOUN
ajeer-213	422	5	law	law	NOUN
ajeer-213	422	6	.	.	PUNCT
ajeer-213	423	1	ghana	ghana	PROPN
ajeer-213	423	2	:	:	PUNCT
ajeer-213	423	3	german	german	ADJ
ajeer-213	423	4	technical	technical	ADJ
ajeer-213	423	5	cooperation	cooperation	NOUN
ajeer-213	423	6	.	.	PUNCT
ajeer-213	424	1	bibliography	bibliography	NOUN
ajeer-213	424	2	ghana	ghana	PROPN
ajeer-213	424	3	revenue	revenue	NOUN
ajeer-213	424	4	authority	authority	NOUN
ajeer-213	424	5	,	,	PUNCT
ajeer-213	424	6	2010	2010	NUM
ajeer-213	424	7	.	.	PUNCT
ajeer-213	425	1	mission	mission	NOUN
ajeer-213	425	2	,	,	PUNCT
ajeer-213	425	3	vision	vision	NOUN
ajeer-213	425	4	and	and	CCONJ
ajeer-213	425	5	core	core	NOUN
ajeer-213	425	6	values	value	NOUN
ajeer-213	425	7	of	of	ADP
ajeer-213	425	8	the	the	DET
ajeer-213	425	9	new	new	ADJ
ajeer-213	425	10	ghana	ghana	PROPN
ajeer-213	425	11	.	.	PUNCT
ajeer-213	426	1	accra	accra	PROPN
ajeer-213	426	2	:	:	PUNCT
ajeer-213	427	1	gra	gra	PROPN
ajeer-213	427	2	(	(	PUNCT
ajeer-213	427	3	http//:www.faq.gra.gh	http//:www.faq.gra.gh	PROPN
ajeer-213	427	4	.	.	PUNCT
ajeer-213	427	5	)	)	PUNCT
ajeer-213	427	6	internal	internal	ADJ
ajeer-213	427	7	revenue	revenue	NOUN
ajeer-213	427	8	service	service	NOUN
ajeer-213	427	9	,	,	PUNCT
ajeer-213	427	10	2003	2003	NUM
ajeer-213	427	11	.	.	PUNCT
ajeer-213	428	1	taxpayer	taxpayer	NOUN
ajeer-213	428	2	’s	’s	PART
ajeer-213	428	3	registration	registration	NOUN
ajeer-213	428	4	and	and	CCONJ
ajeer-213	428	5	identification	identification	NOUN
ajeer-213	428	6	number	number	NOUN
ajeer-213	428	7	.	.	PUNCT
ajeer-213	429	1	accra	accra	PROPN
ajeer-213	429	2	:	:	PUNCT
ajeer-213	430	1	irs	irs	PROPN
ajeer-213	430	2	.	.	PUNCT
ajeer-213	431	1	internal	internal	ADJ
ajeer-213	431	2	revenue	revenue	NOUN
ajeer-213	431	3	service	service	NOUN
ajeer-213	431	4	,	,	PUNCT
ajeer-213	431	5	2006	2006	NUM
ajeer-213	431	6	.	.	PUNCT
ajeer-213	432	1	a	a	DET
ajeer-213	432	2	guide	guide	NOUN
ajeer-213	432	3	to	to	PART
ajeer-213	432	4	income	income	VERB
ajeer-213	432	5	taxation	taxation	NOUN
ajeer-213	432	6	in	in	ADP
ajeer-213	432	7	ghana	ghana	PROPN
ajeer-213	432	8	.	.	PUNCT
ajeer-213	433	1	accra	accra	PROPN
ajeer-213	433	2	:	:	PUNCT
ajeer-213	434	1	irs	irs	PROPN
ajeer-213	434	2	.	.	PUNCT
ajeer-213	435	1	asian	asian	PROPN
ajeer-213	435	2	online	online	PROPN
ajeer-213	435	3	journal	journal	PROPN
ajeer-213	435	4	publishing	publishing	NOUN
ajeer-213	435	5	group	group	NOUN
ajeer-213	435	6	is	be	AUX
ajeer-213	435	7	not	not	PART
ajeer-213	435	8	responsible	responsible	ADJ
ajeer-213	435	9	or	or	CCONJ
ajeer-213	435	10	answerable	answerable	ADJ
ajeer-213	435	11	for	for	ADP
ajeer-213	435	12	any	any	DET
ajeer-213	435	13	loss	loss	NOUN
ajeer-213	435	14	,	,	PUNCT
ajeer-213	435	15	damage	damage	NOUN
ajeer-213	435	16	or	or	CCONJ
ajeer-213	435	17	liability	liability	NOUN
ajeer-213	435	18	,	,	PUNCT
ajeer-213	435	19	etc	etc	X
ajeer-213	435	20	.	.	X
ajeer-213	435	21	caused	cause	VERB
ajeer-213	435	22	in	in	ADP
ajeer-213	435	23	relation	relation	NOUN
ajeer-213	435	24	to	to	PART
ajeer-213	435	25	/	/	PUNCT
ajeer-213	435	26	arising	arise	VERB
ajeer-213	435	27	out	out	ADP
ajeer-213	435	28	of	of	ADP
ajeer-213	435	29	the	the	DET
ajeer-213	435	30	use	use	NOUN
ajeer-213	435	31	of	of	ADP
ajeer-213	435	32	the	the	DET
ajeer-213	435	33	content	content	NOUN
ajeer-213	435	34	.	.	PUNCT
ajeer-213	436	1	any	any	DET
ajeer-213	436	2	queries	query	NOUN
ajeer-213	436	3	should	should	AUX
ajeer-213	436	4	be	be	AUX
ajeer-213	436	5	directed	direct	VERB
ajeer-213	436	6	to	to	ADP
ajeer-213	436	7	the	the	DET
ajeer-213	436	8	corresponding	corresponding	ADJ
ajeer-213	436	9	author	author	NOUN
ajeer-213	436	10	of	of	ADP
ajeer-213	436	11	the	the	DET
ajeer-213	436	12	article	article	NOUN
ajeer-213	436	13	.	.	PUNCT
ajeer-213	437	1	http://www.faq.gra.gh/	http://www.faq.gra.gh/	NOUN