id	sid	tid	token	lemma	pos
ajeer-6552	1	1	9	9	NUM
ajeer-6552	1	2	©	©	PROPN
ajeer-6552	1	3	2025	2025	NUM
ajeer-6552	1	4	by	by	ADP
ajeer-6552	1	5	the	the	DET
ajeer-6552	1	6	authors	author	NOUN
ajeer-6552	1	7	;	;	PUNCT
ajeer-6552	1	8	licensee	licensee	PROPN
ajeer-6552	1	9	asian	asian	ADJ
ajeer-6552	1	10	online	online	PROPN
ajeer-6552	1	11	journal	journal	PROPN
ajeer-6552	1	12	publishing	publishing	PROPN
ajeer-6552	1	13	group	group	PROPN
ajeer-6552	1	14	asian	asian	PROPN
ajeer-6552	1	15	journal	journal	PROPN
ajeer-6552	1	16	of	of	ADP
ajeer-6552	1	17	economics	economic	NOUN
ajeer-6552	1	18	and	and	CCONJ
ajeer-6552	1	19	empirical	empirical	ADJ
ajeer-6552	1	20	research	research	NOUN
ajeer-6552	1	21	vol	vol	NOUN
ajeer-6552	1	22	.	.	PROPN
ajeer-6552	2	1	12	12	NUM
ajeer-6552	2	2	,	,	PUNCT
ajeer-6552	2	3	no	no	INTJ
ajeer-6552	2	4	.	.	NOUN
ajeer-6552	2	5	1	1	NUM
ajeer-6552	2	6	,	,	PUNCT
ajeer-6552	2	7	9	9	NUM
ajeer-6552	2	8	-	-	SYM
ajeer-6552	2	9	20	20	NUM
ajeer-6552	2	10	,	,	PUNCT
ajeer-6552	2	11	2025	2025	NUM
ajeer-6552	2	12	issn(e	issn(e	NOUN
ajeer-6552	2	13	)	)	PUNCT
ajeer-6552	2	14	2409	2409	NUM
ajeer-6552	2	15	-	-	SYM
ajeer-6552	2	16	2622	2622	NUM
ajeer-6552	2	17	/	/	SYM
ajeer-6552	2	18	issn(p	issn(p	PROPN
ajeer-6552	2	19	)	)	PUNCT
ajeer-6552	2	20	2518	2518	NUM
ajeer-6552	2	21	-	-	PUNCT
ajeer-6552	2	22	010x	010x	ADJ
ajeer-6552	2	23	doi	doi	NOUN
ajeer-6552	2	24	:	:	PUNCT
ajeer-6552	2	25	10.20448	10.20448	NUM
ajeer-6552	2	26	/	/	SYM
ajeer-6552	2	27	ajeer.v12i1.6552	ajeer.v12i1.6552	ADP
ajeer-6552	2	28	©	©	PROPN
ajeer-6552	2	29	2025	2025	NUM
ajeer-6552	2	30	by	by	ADP
ajeer-6552	2	31	the	the	DET
ajeer-6552	2	32	authors	author	NOUN
ajeer-6552	2	33	;	;	PUNCT
ajeer-6552	2	34	licensee	licensee	PROPN
ajeer-6552	2	35	asian	asian	ADJ
ajeer-6552	2	36	online	online	PROPN
ajeer-6552	2	37	journal	journal	PROPN
ajeer-6552	2	38	publishing	publishing	NOUN
ajeer-6552	2	39	group	group	NOUN
ajeer-6552	2	40	investigating	investigate	VERB
ajeer-6552	2	41	small	small	ADJ
ajeer-6552	2	42	business	business	NOUN
ajeer-6552	2	43	operators	operator	NOUN
ajeer-6552	2	44	’	'	PUNCT
ajeer-6552	2	45	views	view	NOUN
ajeer-6552	2	46	on	on	ADP
ajeer-6552	2	47	taxation	taxation	NOUN
ajeer-6552	2	48	of	of	ADP
ajeer-6552	2	49	business	business	NOUN
ajeer-6552	2	50	income	income	NOUN
ajeer-6552	2	51	:	:	PUNCT
ajeer-6552	2	52	a	a	DET
ajeer-6552	2	53	novel	novel	ADJ
ajeer-6552	2	54	analysis	analysis	NOUN
ajeer-6552	2	55	from	from	ADP
ajeer-6552	2	56	cape	cape	NOUN
ajeer-6552	2	57	coast	coast	PROPN
ajeer-6552	2	58	metropolis	metropolis	PROPN
ajeer-6552	2	59	in	in	ADP
ajeer-6552	2	60	ghana	ghana	PROPN
ajeer-6552	2	61	kamal	kamal	PROPN
ajeer-6552	2	62	deen	deen	PROPN
ajeer-6552	2	63	moro1	moro1	PROPN
ajeer-6552	3	1	john	john	PROPN
ajeer-6552	3	2	wiredu2	wiredu2	PROPN
ajeer-6552	3	3	seth	seth	PROPN
ajeer-6552	3	4	acquah	acquah	PROPN
ajeer-6552	3	5	boateng3	boateng3	PROPN
ajeer-6552	3	6	gabriel	gabriel	PROPN
ajeer-6552	3	7	mordzifa	mordzifa	PROPN
ajeer-6552	3	8	sackitey4	sackitey4	PROPN
ajeer-6552	3	9	(	(	PUNCT
ajeer-6552	3	10			PROPN
ajeer-6552	3	11	corresponding	correspond	VERB
ajeer-6552	3	12	author	author	NOUN
ajeer-6552	3	13	)	)	PUNCT
ajeer-6552	3	14	1,3,4school	1,3,4school	NUM
ajeer-6552	3	15	of	of	ADP
ajeer-6552	3	16	public	public	ADJ
ajeer-6552	3	17	policy	policy	NOUN
ajeer-6552	3	18	and	and	CCONJ
ajeer-6552	3	19	administration	administration	NOUN
ajeer-6552	3	20	,	,	PUNCT
ajeer-6552	3	21	northwestern	northwestern	PROPN
ajeer-6552	3	22	polytechnical	polytechnical	PROPN
ajeer-6552	3	23	university	university	PROPN
ajeer-6552	3	24	,	,	PUNCT
ajeer-6552	3	25	shaanxi	shaanxi	PROPN
ajeer-6552	3	26	province	province	PROPN
ajeer-6552	3	27	,	,	PUNCT
ajeer-6552	3	28	xi’an	xi’an	PROPN
ajeer-6552	3	29	,	,	PUNCT
ajeer-6552	3	30	china	china	PROPN
ajeer-6552	3	31	.	.	PUNCT
ajeer-6552	4	1	1email	1email	NUM
ajeer-6552	4	2	:	:	PUNCT
ajeer-6552	4	3	kamaldeenmoro@mail.nwpu.edu.cn	kamaldeenmoro@mail.nwpu.edu.cn	PROPN
ajeer-6552	4	4	3email	3email	NUM
ajeer-6552	4	5	:	:	PUNCT
ajeer-6552	4	6	sethacquahboateng@mail.nwpu.edu.cn	sethacquahboateng@mail.nwpu.edu.cn	PROPN
ajeer-6552	4	7	4email	4email	NOUN
ajeer-6552	4	8	:	:	PUNCT
ajeer-6552	4	9	gabrielmsackitey@mail.nwpu.edu.cn	gabrielmsackitey@mail.nwpu.edu.cn	PROPN
ajeer-6552	4	10	2school	2school	NUM
ajeer-6552	4	11	of	of	ADP
ajeer-6552	4	12	management	management	NOUN
ajeer-6552	4	13	,	,	PUNCT
ajeer-6552	4	14	northwestern	northwestern	PROPN
ajeer-6552	4	15	polytechnical	polytechnical	PROPN
ajeer-6552	4	16	university	university	PROPN
ajeer-6552	4	17	,	,	PUNCT
ajeer-6552	4	18	shaanxi	shaanxi	PROPN
ajeer-6552	4	19	province	province	PROPN
ajeer-6552	4	20	,	,	PUNCT
ajeer-6552	4	21	xi’an	xi’an	PROPN
ajeer-6552	4	22	,	,	PUNCT
ajeer-6552	4	23	china	china	PROPN
ajeer-6552	4	24	.	.	PUNCT
ajeer-6552	5	1	2email	2email	NUM
ajeer-6552	5	2	:	:	PUNCT
ajeer-6552	5	3	johnwiredu50@gmail.com	johnwiredu50@gmail.com	X
ajeer-6552	5	4	abstract	abstract	ADJ
ajeer-6552	5	5	tax	tax	NOUN
ajeer-6552	5	6	evasion	evasion	NOUN
ajeer-6552	5	7	poses	pose	VERB
ajeer-6552	5	8	a	a	DET
ajeer-6552	5	9	significant	significant	ADJ
ajeer-6552	5	10	task	task	NOUN
ajeer-6552	5	11	for	for	ADP
ajeer-6552	5	12	governments	government	NOUN
ajeer-6552	5	13	and	and	CCONJ
ajeer-6552	5	14	tax	tax	NOUN
ajeer-6552	5	15	officials	official	NOUN
ajeer-6552	5	16	in	in	ADP
ajeer-6552	5	17	many	many	ADJ
ajeer-6552	5	18	african	african	ADJ
ajeer-6552	5	19	nations	nation	NOUN
ajeer-6552	5	20	,	,	PUNCT
ajeer-6552	5	21	including	include	VERB
ajeer-6552	5	22	ghana	ghana	PROPN
ajeer-6552	5	23	.	.	PUNCT
ajeer-6552	6	1	small	small	ADJ
ajeer-6552	6	2	and	and	CCONJ
ajeer-6552	6	3	medium	medium	ADJ
ajeer-6552	6	4	-	-	PUNCT
ajeer-6552	6	5	sized	sized	ADJ
ajeer-6552	6	6	enterprises	enterprise	NOUN
ajeer-6552	6	7	(	(	PUNCT
ajeer-6552	6	8	smes	sme	NOUN
ajeer-6552	6	9	)	)	PUNCT
ajeer-6552	6	10	play	play	VERB
ajeer-6552	6	11	a	a	DET
ajeer-6552	6	12	vigorous	vigorous	ADJ
ajeer-6552	6	13	role	role	NOUN
ajeer-6552	6	14	in	in	ADP
ajeer-6552	6	15	the	the	DET
ajeer-6552	6	16	national	national	ADJ
ajeer-6552	6	17	economy	economy	NOUN
ajeer-6552	6	18	by	by	ADP
ajeer-6552	6	19	substantially	substantially	ADV
ajeer-6552	6	20	contributing	contribute	VERB
ajeer-6552	6	21	to	to	ADP
ajeer-6552	6	22	tax	tax	NOUN
ajeer-6552	6	23	revenue	revenue	NOUN
ajeer-6552	6	24	.	.	PUNCT
ajeer-6552	7	1	this	this	DET
ajeer-6552	7	2	paper	paper	NOUN
ajeer-6552	7	3	implemented	implement	VERB
ajeer-6552	7	4	a	a	DET
ajeer-6552	7	5	descriptive	descriptive	ADJ
ajeer-6552	7	6	research	research	NOUN
ajeer-6552	7	7	survey	survey	NOUN
ajeer-6552	7	8	design	design	NOUN
ajeer-6552	7	9	,	,	PUNCT
ajeer-6552	7	10	gathering	gather	VERB
ajeer-6552	7	11	primary	primary	ADJ
ajeer-6552	7	12	data	datum	NOUN
ajeer-6552	7	13	through	through	ADP
ajeer-6552	7	14	structured	structured	ADJ
ajeer-6552	7	15	questionnaires	questionnaire	NOUN
ajeer-6552	7	16	and	and	CCONJ
ajeer-6552	7	17	employing	employ	VERB
ajeer-6552	7	18	a	a	DET
ajeer-6552	7	19	quantitative	quantitative	ADJ
ajeer-6552	7	20	approach	approach	NOUN
ajeer-6552	7	21	.	.	PUNCT
ajeer-6552	8	1	data	datum	NOUN
ajeer-6552	8	2	analysis	analysis	NOUN
ajeer-6552	8	3	was	be	AUX
ajeer-6552	8	4	conducted	conduct	VERB
ajeer-6552	8	5	using	use	VERB
ajeer-6552	8	6	spss	spss	PROPN
ajeer-6552	8	7	version	version	NOUN
ajeer-6552	8	8	22.0	22.0	NUM
ajeer-6552	8	9	,	,	PUNCT
ajeer-6552	8	10	with	with	ADP
ajeer-6552	8	11	inferential	inferential	ADJ
ajeer-6552	8	12	statistics	statistic	NOUN
ajeer-6552	8	13	(	(	PUNCT
ajeer-6552	8	14	standard	standard	ADJ
ajeer-6552	8	15	multiple	multiple	ADJ
ajeer-6552	8	16	regressions	regression	NOUN
ajeer-6552	8	17	,	,	PUNCT
ajeer-6552	8	18	pearson	pearson	NOUN
ajeer-6552	8	19	correlation	correlation	NOUN
ajeer-6552	8	20	)	)	PUNCT
ajeer-6552	8	21	and	and	CCONJ
ajeer-6552	8	22	descriptive	descriptive	ADJ
ajeer-6552	8	23	statistics	statistic	NOUN
ajeer-6552	8	24	(	(	PUNCT
ajeer-6552	8	25	mean	mean	VERB
ajeer-6552	8	26	,	,	PUNCT
ajeer-6552	8	27	standard	standard	ADJ
ajeer-6552	8	28	deviation	deviation	NOUN
ajeer-6552	8	29	,	,	PUNCT
ajeer-6552	8	30	frequency	frequency	NOUN
ajeer-6552	8	31	,	,	PUNCT
ajeer-6552	8	32	percentage	percentage	NOUN
ajeer-6552	8	33	)	)	PUNCT
ajeer-6552	8	34	to	to	PART
ajeer-6552	8	35	derive	derive	VERB
ajeer-6552	8	36	insights	insight	NOUN
ajeer-6552	8	37	.	.	PUNCT
ajeer-6552	9	1	a	a	DET
ajeer-6552	9	2	survey	survey	NOUN
ajeer-6552	9	3	conducted	conduct	VERB
ajeer-6552	9	4	in	in	ADP
ajeer-6552	9	5	cape	cape	NOUN
ajeer-6552	9	6	coast	coast	PROPN
ajeer-6552	9	7	metropolis	metropolis	PROPN
ajeer-6552	9	8	with	with	ADP
ajeer-6552	9	9	120	120	NUM
ajeer-6552	9	10	participants	participant	NOUN
ajeer-6552	9	11	revealed	reveal	VERB
ajeer-6552	9	12	three	three	NUM
ajeer-6552	9	13	key	key	ADJ
ajeer-6552	9	14	factors	factor	NOUN
ajeer-6552	9	15	influencing	influence	VERB
ajeer-6552	9	16	tax	tax	NOUN
ajeer-6552	9	17	compliance	compliance	NOUN
ajeer-6552	9	18	:	:	PUNCT
ajeer-6552	9	19	tax	tax	NOUN
ajeer-6552	9	20	awareness	awareness	NOUN
ajeer-6552	9	21	,	,	PUNCT
ajeer-6552	9	22	observations	observation	NOUN
ajeer-6552	9	23	of	of	ADP
ajeer-6552	9	24	government	government	NOUN
ajeer-6552	9	25	spending	spending	NOUN
ajeer-6552	9	26	,	,	PUNCT
ajeer-6552	9	27	and	and	CCONJ
ajeer-6552	9	28	the	the	DET
ajeer-6552	9	29	likelihood	likelihood	NOUN
ajeer-6552	9	30	of	of	ADP
ajeer-6552	9	31	audits	audits	NOUN
ajeer-6552	9	32	.	.	PUNCT
ajeer-6552	10	1	among	among	ADP
ajeer-6552	10	2	these	these	PRON
ajeer-6552	10	3	,	,	PUNCT
ajeer-6552	10	4	tax	tax	NOUN
ajeer-6552	10	5	knowledge	knowledge	NOUN
ajeer-6552	10	6	greatly	greatly	ADV
ajeer-6552	10	7	impacted	impact	VERB
ajeer-6552	10	8	the	the	DET
ajeer-6552	10	9	government	government	NOUN
ajeer-6552	10	10	's	's	PART
ajeer-6552	10	11	revenue	revenue	NOUN
ajeer-6552	10	12	generation	generation	NOUN
ajeer-6552	10	13	capacity	capacity	NOUN
ajeer-6552	10	14	.	.	PUNCT
ajeer-6552	11	1	the	the	DET
ajeer-6552	11	2	paper	paper	NOUN
ajeer-6552	11	3	recommends	recommend	VERB
ajeer-6552	11	4	that	that	SCONJ
ajeer-6552	11	5	the	the	DET
ajeer-6552	11	6	ghana	ghana	PROPN
ajeer-6552	11	7	revenue	revenue	PROPN
ajeer-6552	11	8	authority	authority	PROPN
ajeer-6552	11	9	(	(	PUNCT
ajeer-6552	11	10	gra	gra	PROPN
ajeer-6552	11	11	)	)	PUNCT
ajeer-6552	11	12	perform	perform	VERB
ajeer-6552	11	13	regular	regular	ADJ
ajeer-6552	11	14	,	,	PUNCT
ajeer-6552	11	15	fair	fair	ADJ
ajeer-6552	11	16	audits	audits	NOUN
ajeer-6552	11	17	to	to	PART
ajeer-6552	11	18	ensure	ensure	VERB
ajeer-6552	11	19	compliance	compliance	NOUN
ajeer-6552	11	20	among	among	ADP
ajeer-6552	11	21	smes	sme	NOUN
ajeer-6552	11	22	.	.	PUNCT
ajeer-6552	12	1	additionally	additionally	ADV
ajeer-6552	12	2	,	,	PUNCT
ajeer-6552	12	3	gra	gra	PROPN
ajeer-6552	12	4	must	must	AUX
ajeer-6552	12	5	host	host	VERB
ajeer-6552	12	6	frequent	frequent	ADJ
ajeer-6552	12	7	seminars	seminar	NOUN
ajeer-6552	12	8	and	and	CCONJ
ajeer-6552	12	9	conferences	conference	NOUN
ajeer-6552	12	10	to	to	PART
ajeer-6552	12	11	educate	educate	VERB
ajeer-6552	12	12	smes	sme	NOUN
ajeer-6552	12	13	on	on	ADP
ajeer-6552	12	14	the	the	DET
ajeer-6552	12	15	importance	importance	NOUN
ajeer-6552	12	16	of	of	ADP
ajeer-6552	12	17	tax	tax	NOUN
ajeer-6552	12	18	compliance	compliance	NOUN
ajeer-6552	12	19	and	and	CCONJ
ajeer-6552	12	20	motivate	motivate	VERB
ajeer-6552	12	21	them	they	PRON
ajeer-6552	12	22	to	to	PART
ajeer-6552	12	23	fulfill	fulfill	VERB
ajeer-6552	12	24	their	their	PRON
ajeer-6552	12	25	tax	tax	NOUN
ajeer-6552	12	26	obligations	obligation	NOUN
ajeer-6552	12	27	.	.	PUNCT
ajeer-6552	13	1	keywords	keyword	NOUN
ajeer-6552	13	2	:	:	PUNCT
ajeer-6552	13	3	business	business	NOUN
ajeer-6552	13	4	income	income	NOUN
ajeer-6552	13	5	,	,	PUNCT
ajeer-6552	13	6	cape	cape	PROPN
ajeer-6552	13	7	coast	coast	PROPN
ajeer-6552	13	8	metropolis	metropolis	PROPN
ajeer-6552	13	9	,	,	PUNCT
ajeer-6552	13	10	small	small	ADJ
ajeer-6552	13	11	business	business	NOUN
ajeer-6552	13	12	operators	operator	NOUN
ajeer-6552	13	13	,	,	PUNCT
ajeer-6552	13	14	taxation	taxation	NOUN
ajeer-6552	13	15	.	.	PUNCT
ajeer-6552	14	1	jel	jel	PROPN
ajeer-6552	14	2	classification	classification	PROPN
ajeer-6552	14	3	:	:	PUNCT
ajeer-6552	14	4	h20	h20	PROPN
ajeer-6552	14	5	,	,	PUNCT
ajeer-6552	14	6	h26	h26	PROPN
ajeer-6552	14	7	,	,	PUNCT
ajeer-6552	14	8	h27	h27	NOUN
ajeer-6552	14	9	.	.	PUNCT
ajeer-6552	15	1	citation	citation	NOUN
ajeer-6552	15	2	|	|	ADV
ajeer-6552	15	3	moro	moro	VERB
ajeer-6552	15	4	,	,	PUNCT
ajeer-6552	15	5	k.	k.	PROPN
ajeer-6552	15	6	d.	d.	PROPN
ajeer-6552	15	7	,	,	PUNCT
ajeer-6552	15	8	wiredu	wiredu	PROPN
ajeer-6552	15	9	,	,	PUNCT
ajeer-6552	15	10	j.	j.	PROPN
ajeer-6552	15	11	,	,	PUNCT
ajeer-6552	15	12	boateng	boateng	PROPN
ajeer-6552	15	13	,	,	PUNCT
ajeer-6552	15	14	s.	s.	PROPN
ajeer-6552	15	15	a.	a.	PROPN
ajeer-6552	15	16	,	,	PUNCT
ajeer-6552	15	17	&	&	CCONJ
ajeer-6552	15	18	sackitey	sackitey	PROPN
ajeer-6552	15	19	,	,	PUNCT
ajeer-6552	15	20	g.	g.	PROPN
ajeer-6552	15	21	m.	m.	PROPN
ajeer-6552	15	22	(	(	PUNCT
ajeer-6552	15	23	2025	2025	NUM
ajeer-6552	15	24	)	)	PUNCT
ajeer-6552	15	25	.	.	PUNCT
ajeer-6552	16	1	investigating	investigate	VERB
ajeer-6552	16	2	small	small	ADJ
ajeer-6552	16	3	business	business	NOUN
ajeer-6552	16	4	operators	operator	NOUN
ajeer-6552	16	5	’	'	PUNCT
ajeer-6552	16	6	views	view	NOUN
ajeer-6552	16	7	on	on	ADP
ajeer-6552	16	8	taxation	taxation	NOUN
ajeer-6552	16	9	of	of	ADP
ajeer-6552	16	10	business	business	NOUN
ajeer-6552	16	11	income	income	NOUN
ajeer-6552	16	12	:	:	PUNCT
ajeer-6552	16	13	a	a	DET
ajeer-6552	16	14	novel	novel	ADJ
ajeer-6552	16	15	analysis	analysis	NOUN
ajeer-6552	16	16	from	from	ADP
ajeer-6552	16	17	cape	cape	NOUN
ajeer-6552	16	18	coast	coast	PROPN
ajeer-6552	16	19	metropolis	metropolis	PROPN
ajeer-6552	16	20	in	in	ADP
ajeer-6552	16	21	ghana	ghana	PROPN
ajeer-6552	16	22	.	.	PUNCT
ajeer-6552	17	1	asian	asian	ADJ
ajeer-6552	17	2	journal	journal	PROPN
ajeer-6552	17	3	of	of	ADP
ajeer-6552	17	4	economics	economic	NOUN
ajeer-6552	17	5	and	and	CCONJ
ajeer-6552	17	6	empirical	empirical	ADJ
ajeer-6552	17	7	research	research	NOUN
ajeer-6552	17	8	,	,	PUNCT
ajeer-6552	17	9	12(1	12(1	NUM
ajeer-6552	17	10	)	)	PUNCT
ajeer-6552	17	11	,	,	PUNCT
ajeer-6552	17	12	9–20	9–20	NOUN
ajeer-6552	17	13	.	.	PUNCT
ajeer-6552	17	14	10.20448	10.20448	NUM
ajeer-6552	17	15	/	/	SYM
ajeer-6552	17	16	ajeer.v12i1.6552	ajeer.v12i1.6552	NOUN
ajeer-6552	17	17	history	history	NOUN
ajeer-6552	17	18	:	:	PUNCT
ajeer-6552	17	19	received	receive	VERB
ajeer-6552	17	20	:	:	PUNCT
ajeer-6552	17	21	1	1	NUM
ajeer-6552	17	22	january	january	NOUN
ajeer-6552	17	23	2025	2025	NUM
ajeer-6552	17	24	revised	revise	VERB
ajeer-6552	17	25	:	:	PUNCT
ajeer-6552	17	26	7	7	NUM
ajeer-6552	17	27	march	march	NOUN
ajeer-6552	17	28	2025	2025	NUM
ajeer-6552	17	29	accepted	accept	VERB
ajeer-6552	17	30	:	:	PUNCT
ajeer-6552	17	31	20	20	NUM
ajeer-6552	17	32	march	march	NOUN
ajeer-6552	17	33	2025	2025	NUM
ajeer-6552	17	34	published	publish	VERB
ajeer-6552	17	35	:	:	PUNCT
ajeer-6552	17	36	4	4	NUM
ajeer-6552	17	37	april	april	PROPN
ajeer-6552	17	38	2025	2025	NUM
ajeer-6552	17	39	licensed	license	VERB
ajeer-6552	17	40	:	:	PUNCT
ajeer-6552	17	41	this	this	DET
ajeer-6552	17	42	work	work	NOUN
ajeer-6552	17	43	is	be	AUX
ajeer-6552	17	44	licensed	license	VERB
ajeer-6552	17	45	under	under	ADP
ajeer-6552	17	46	a	a	DET
ajeer-6552	17	47	creative	creative	ADJ
ajeer-6552	17	48	commons	common	NOUN
ajeer-6552	17	49	attribution	attribution	NOUN
ajeer-6552	17	50	4.0	4.0	NUM
ajeer-6552	17	51	license	license	NOUN
ajeer-6552	17	52	publisher	publisher	NOUN
ajeer-6552	17	53	:	:	PUNCT
ajeer-6552	17	54	asian	asian	ADJ
ajeer-6552	17	55	online	online	PROPN
ajeer-6552	17	56	journal	journal	PROPN
ajeer-6552	17	57	publishing	publishing	PROPN
ajeer-6552	17	58	group	group	PROPN
ajeer-6552	17	59	funding	funding	NOUN
ajeer-6552	17	60	:	:	PUNCT
ajeer-6552	17	61	this	this	DET
ajeer-6552	17	62	study	study	NOUN
ajeer-6552	17	63	received	receive	VERB
ajeer-6552	17	64	no	no	DET
ajeer-6552	17	65	specific	specific	ADJ
ajeer-6552	17	66	financial	financial	ADJ
ajeer-6552	17	67	support	support	NOUN
ajeer-6552	17	68	.	.	PUNCT
ajeer-6552	18	1	institutional	institutional	ADJ
ajeer-6552	18	2	review	review	PROPN
ajeer-6552	18	3	board	board	NOUN
ajeer-6552	18	4	statement	statement	NOUN
ajeer-6552	18	5	:	:	PUNCT
ajeer-6552	18	6	the	the	DET
ajeer-6552	18	7	ethical	ethical	ADJ
ajeer-6552	18	8	committee	committee	NOUN
ajeer-6552	18	9	of	of	ADP
ajeer-6552	18	10	the	the	DET
ajeer-6552	18	11	university	university	PROPN
ajeer-6552	18	12	of	of	ADP
ajeer-6552	18	13	cape	cape	PROPN
ajeer-6552	18	14	coast	coast	PROPN
ajeer-6552	18	15	,	,	PUNCT
ajeer-6552	18	16	ghana	ghana	PROPN
ajeer-6552	18	17	has	have	AUX
ajeer-6552	18	18	granted	grant	VERB
ajeer-6552	18	19	approval	approval	NOUN
ajeer-6552	18	20	for	for	ADP
ajeer-6552	18	21	this	this	DET
ajeer-6552	18	22	study	study	NOUN
ajeer-6552	18	23	on	on	ADP
ajeer-6552	18	24	23	23	NUM
ajeer-6552	18	25	august	august	PROPN
ajeer-6552	18	26	2024	2024	NUM
ajeer-6552	18	27	(	(	PUNCT
ajeer-6552	18	28	ref	ref	NOUN
ajeer-6552	18	29	.	.	PUNCT
ajeer-6552	19	1	no	no	INTJ
ajeer-6552	19	2	.	.	PUNCT
ajeer-6552	20	1	ucc	ucc	PROPN
ajeer-6552	20	2	/	/	SYM
ajeer-6552	20	3	sob/24/004	sob/24/004	NOUN
ajeer-6552	20	4	)	)	PUNCT
ajeer-6552	20	5	.	.	PUNCT
ajeer-6552	21	1	transparency	transparency	NOUN
ajeer-6552	21	2	:	:	PUNCT
ajeer-6552	21	3	the	the	DET
ajeer-6552	21	4	authors	author	NOUN
ajeer-6552	21	5	confirm	confirm	VERB
ajeer-6552	21	6	that	that	SCONJ
ajeer-6552	21	7	the	the	DET
ajeer-6552	21	8	manuscript	manuscript	NOUN
ajeer-6552	21	9	is	be	AUX
ajeer-6552	21	10	an	an	DET
ajeer-6552	21	11	honest	honest	ADJ
ajeer-6552	21	12	,	,	PUNCT
ajeer-6552	21	13	accurate	accurate	ADJ
ajeer-6552	21	14	,	,	PUNCT
ajeer-6552	21	15	and	and	CCONJ
ajeer-6552	21	16	transparent	transparent	ADJ
ajeer-6552	21	17	account	account	NOUN
ajeer-6552	21	18	of	of	ADP
ajeer-6552	21	19	the	the	DET
ajeer-6552	21	20	study	study	NOUN
ajeer-6552	21	21	;	;	PUNCT
ajeer-6552	21	22	that	that	SCONJ
ajeer-6552	21	23	no	no	DET
ajeer-6552	21	24	vital	vital	ADJ
ajeer-6552	21	25	features	feature	NOUN
ajeer-6552	21	26	of	of	ADP
ajeer-6552	21	27	the	the	DET
ajeer-6552	21	28	study	study	NOUN
ajeer-6552	21	29	have	have	AUX
ajeer-6552	21	30	been	be	AUX
ajeer-6552	21	31	omitted	omit	VERB
ajeer-6552	21	32	;	;	PUNCT
ajeer-6552	21	33	and	and	CCONJ
ajeer-6552	21	34	that	that	SCONJ
ajeer-6552	21	35	any	any	DET
ajeer-6552	21	36	discrepancies	discrepancy	NOUN
ajeer-6552	21	37	from	from	ADP
ajeer-6552	21	38	the	the	DET
ajeer-6552	21	39	study	study	NOUN
ajeer-6552	21	40	as	as	SCONJ
ajeer-6552	21	41	planned	plan	VERB
ajeer-6552	21	42	have	have	AUX
ajeer-6552	21	43	been	be	AUX
ajeer-6552	21	44	explained	explain	VERB
ajeer-6552	21	45	.	.	PUNCT
ajeer-6552	22	1	this	this	DET
ajeer-6552	22	2	study	study	NOUN
ajeer-6552	22	3	followed	follow	VERB
ajeer-6552	22	4	all	all	DET
ajeer-6552	22	5	ethical	ethical	ADJ
ajeer-6552	22	6	practices	practice	NOUN
ajeer-6552	22	7	during	during	ADP
ajeer-6552	22	8	writing	writing	NOUN
ajeer-6552	22	9	.	.	PUNCT
ajeer-6552	23	1	data	datum	NOUN
ajeer-6552	23	2	availability	availability	NOUN
ajeer-6552	23	3	statement	statement	NOUN
ajeer-6552	23	4	:	:	PUNCT
ajeer-6552	23	5	the	the	DET
ajeer-6552	23	6	corresponding	corresponding	ADJ
ajeer-6552	23	7	author	author	NOUN
ajeer-6552	23	8	may	may	AUX
ajeer-6552	23	9	provide	provide	VERB
ajeer-6552	23	10	study	study	NOUN
ajeer-6552	23	11	data	datum	NOUN
ajeer-6552	23	12	upon	upon	SCONJ
ajeer-6552	23	13	reasonable	reasonable	ADJ
ajeer-6552	23	14	request	request	NOUN
ajeer-6552	23	15	.	.	PUNCT
ajeer-6552	24	1	competing	compete	VERB
ajeer-6552	24	2	interests	interest	NOUN
ajeer-6552	24	3	:	:	PUNCT
ajeer-6552	24	4	the	the	DET
ajeer-6552	24	5	authors	author	NOUN
ajeer-6552	24	6	declare	declare	VERB
ajeer-6552	24	7	that	that	SCONJ
ajeer-6552	24	8	they	they	PRON
ajeer-6552	24	9	have	have	VERB
ajeer-6552	24	10	no	no	DET
ajeer-6552	24	11	competing	compete	VERB
ajeer-6552	24	12	interests	interest	NOUN
ajeer-6552	24	13	.	.	PUNCT
ajeer-6552	25	1	authors	author	NOUN
ajeer-6552	25	2	’	'	PUNCT
ajeer-6552	25	3	contributions	contribution	NOUN
ajeer-6552	25	4	:	:	PUNCT
ajeer-6552	25	5	all	all	DET
ajeer-6552	25	6	authors	author	NOUN
ajeer-6552	25	7	contributed	contribute	VERB
ajeer-6552	25	8	equally	equally	ADV
ajeer-6552	25	9	to	to	ADP
ajeer-6552	25	10	the	the	DET
ajeer-6552	25	11	conception	conception	NOUN
ajeer-6552	25	12	and	and	CCONJ
ajeer-6552	25	13	design	design	NOUN
ajeer-6552	25	14	of	of	ADP
ajeer-6552	25	15	the	the	DET
ajeer-6552	25	16	study	study	NOUN
ajeer-6552	25	17	.	.	PUNCT
ajeer-6552	26	1	all	all	DET
ajeer-6552	26	2	authors	author	NOUN
ajeer-6552	26	3	have	have	AUX
ajeer-6552	26	4	read	read	VERB
ajeer-6552	26	5	and	and	CCONJ
ajeer-6552	26	6	agreed	agree	VERB
ajeer-6552	26	7	to	to	ADP
ajeer-6552	26	8	the	the	DET
ajeer-6552	26	9	published	publish	VERB
ajeer-6552	26	10	version	version	NOUN
ajeer-6552	26	11	of	of	ADP
ajeer-6552	26	12	the	the	DET
ajeer-6552	26	13	manuscript	manuscript	NOUN
ajeer-6552	26	14	.	.	PUNCT
ajeer-6552	27	1	contents	content	NOUN
ajeer-6552	27	2	1	1	NUM
ajeer-6552	27	3	.	.	PUNCT
ajeer-6552	28	1	introduction	introduction	NOUN
ajeer-6552	28	2	......................................................................................................................................................................................	......................................................................................................................................................................................	PUNCT
ajeer-6552	29	1	10	10	NUM
ajeer-6552	29	2	2	2	NUM
ajeer-6552	29	3	.	.	PUNCT
ajeer-6552	29	4	literature	literature	NOUN
ajeer-6552	29	5	review	review	PROPN
ajeer-6552	29	6	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
ajeer-6552	29	7	11	11	NUM
ajeer-6552	29	8	3	3	NUM
ajeer-6552	29	9	.	.	PUNCT
ajeer-6552	29	10	methodology	methodology	NOUN
ajeer-6552	29	11	.....................................................................................................................................................................................	.....................................................................................................................................................................................	PUNCT
ajeer-6552	30	1	12	12	NUM
ajeer-6552	30	2	4	4	NUM
ajeer-6552	30	3	.	.	PUNCT
ajeer-6552	30	4	results	result	NOUN
ajeer-6552	30	5	and	and	CCONJ
ajeer-6552	30	6	discussion	discussion	NOUN
ajeer-6552	30	7	...................................................................................................................................................................	...................................................................................................................................................................	PUNCT
ajeer-6552	30	8	13	13	NUM
ajeer-6552	30	9	5	5	NUM
ajeer-6552	30	10	.	.	PUNCT
ajeer-6552	30	11	conclusions	conclusion	NOUN
ajeer-6552	30	12	and	and	CCONJ
ajeer-6552	30	13	recommendations	recommendation	NOUN
ajeer-6552	30	14	.............................................................................................................................................	.............................................................................................................................................	PUNCT
ajeer-6552	30	15	18	18	NUM
ajeer-6552	30	16	references	reference	NOUN
ajeer-6552	30	17	..............................................................................................................................................................................................	..............................................................................................................................................................................................	VERB
ajeer-6552	30	18	19	19	NUM
ajeer-6552	30	19	mailto:kamaldeenmoro@mail.nwpu.edu.cn	mailto:kamaldeenmoro@mail.nwpu.edu.cn	NOUN
ajeer-6552	30	20	mailto:sethacquahboateng@mail.nwpu.edu.cn	mailto:sethacquahboateng@mail.nwpu.edu.cn	NOUN
ajeer-6552	30	21	mailto:gabrielmsackitey@mail.nwpu.edu.cn	mailto:gabrielmsackitey@mail.nwpu.edu.cn	PROPN
ajeer-6552	30	22	mailto:johnwiredu50@gmail.com	mailto:johnwiredu50@gmail.com	PROPN
ajeer-6552	30	23	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
ajeer-6552	30	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
ajeer-6552	30	25	https://www.doi.org/10.20448/ajeer.v12i1.6552	https://www.doi.org/10.20448/ajeer.v12i1.6552	PROPN
ajeer-6552	30	26	asian	asian	ADJ
ajeer-6552	30	27	journal	journal	NOUN
ajeer-6552	30	28	of	of	ADP
ajeer-6552	30	29	economics	economic	NOUN
ajeer-6552	30	30	and	and	CCONJ
ajeer-6552	30	31	empirical	empirical	ADJ
ajeer-6552	30	32	research	research	NOUN
ajeer-6552	30	33	,	,	PUNCT
ajeer-6552	30	34	2025	2025	NUM
ajeer-6552	30	35	,	,	PUNCT
ajeer-6552	30	36	12(1	12(1	NUM
ajeer-6552	30	37	):	):	PUNCT
ajeer-6552	30	38	9	9	NUM
ajeer-6552	30	39	-	-	SYM
ajeer-6552	30	40	20	20	NUM
ajeer-6552	30	41	10	10	NUM
ajeer-6552	30	42	©	©	PROPN
ajeer-6552	30	43	2025	2025	NUM
ajeer-6552	30	44	by	by	ADP
ajeer-6552	30	45	the	the	DET
ajeer-6552	30	46	authors	author	NOUN
ajeer-6552	30	47	;	;	PUNCT
ajeer-6552	30	48	licensee	licensee	PROPN
ajeer-6552	30	49	asian	asian	ADJ
ajeer-6552	30	50	online	online	PROPN
ajeer-6552	30	51	journal	journal	PROPN
ajeer-6552	30	52	publishing	publishing	NOUN
ajeer-6552	30	53	group	group	NOUN
ajeer-6552	30	54	contribution	contribution	NOUN
ajeer-6552	30	55	of	of	ADP
ajeer-6552	30	56	this	this	DET
ajeer-6552	30	57	paper	paper	NOUN
ajeer-6552	30	58	to	to	ADP
ajeer-6552	30	59	the	the	DET
ajeer-6552	30	60	literature	literature	NOUN
ajeer-6552	30	61	the	the	DET
ajeer-6552	30	62	present	present	ADJ
ajeer-6552	30	63	study	study	NOUN
ajeer-6552	30	64	investigates	investigate	VERB
ajeer-6552	30	65	the	the	DET
ajeer-6552	30	66	financing	financing	NOUN
ajeer-6552	30	67	decisions	decision	NOUN
ajeer-6552	30	68	of	of	ADP
ajeer-6552	30	69	smes	sme	NOUN
ajeer-6552	30	70	in	in	ADP
ajeer-6552	30	71	the	the	DET
ajeer-6552	30	72	cape	cape	NOUN
ajeer-6552	30	73	coast	coast	PROPN
ajeer-6552	30	74	metropolitan	metropolitan	PROPN
ajeer-6552	30	75	assembly	assembly	PROPN
ajeer-6552	30	76	and	and	CCONJ
ajeer-6552	30	77	,	,	PUNCT
ajeer-6552	30	78	therefore	therefore	ADV
ajeer-6552	30	79	,	,	PUNCT
ajeer-6552	30	80	focuses	focus	VERB
ajeer-6552	30	81	on	on	ADP
ajeer-6552	30	82	the	the	DET
ajeer-6552	30	83	direct	direct	ADJ
ajeer-6552	30	84	influence	influence	NOUN
ajeer-6552	30	85	of	of	ADP
ajeer-6552	30	86	taxation	taxation	NOUN
ajeer-6552	30	87	policies	policy	NOUN
ajeer-6552	30	88	on	on	ADP
ajeer-6552	30	89	compliance	compliance	NOUN
ajeer-6552	30	90	and	and	CCONJ
ajeer-6552	30	91	business	business	NOUN
ajeer-6552	30	92	behavior	behavior	NOUN
ajeer-6552	30	93	.	.	PUNCT
ajeer-6552	31	1	it	it	PRON
ajeer-6552	31	2	is	be	AUX
ajeer-6552	31	3	important	important	ADJ
ajeer-6552	31	4	and	and	CCONJ
ajeer-6552	31	5	provides	provide	VERB
ajeer-6552	31	6	empirical	empirical	ADJ
ajeer-6552	31	7	evidence	evidence	NOUN
ajeer-6552	31	8	of	of	ADP
ajeer-6552	31	9	the	the	DET
ajeer-6552	31	10	challenges	challenge	NOUN
ajeer-6552	31	11	local	local	ADJ
ajeer-6552	31	12	small	small	ADJ
ajeer-6552	31	13	businesses	business	NOUN
ajeer-6552	31	14	face	face	VERB
ajeer-6552	31	15	,	,	PUNCT
ajeer-6552	31	16	adding	add	VERB
ajeer-6552	31	17	to	to	ADP
ajeer-6552	31	18	the	the	DET
ajeer-6552	31	19	existing	exist	VERB
ajeer-6552	31	20	literature	literature	NOUN
ajeer-6552	31	21	in	in	ADP
ajeer-6552	31	22	a	a	DET
ajeer-6552	31	23	specific	specific	ADJ
ajeer-6552	31	24	geographical	geographical	ADJ
ajeer-6552	31	25	area	area	NOUN
ajeer-6552	31	26	.	.	PUNCT
ajeer-6552	32	1	1	1	X
ajeer-6552	32	2	.	.	X
ajeer-6552	32	3	introduction	introduction	NOUN
ajeer-6552	32	4	small	small	ADJ
ajeer-6552	32	5	businesses	business	NOUN
ajeer-6552	32	6	have	have	AUX
ajeer-6552	32	7	been	be	AUX
ajeer-6552	32	8	recognized	recognize	VERB
ajeer-6552	32	9	as	as	ADP
ajeer-6552	32	10	economic	economic	ADJ
ajeer-6552	32	11	development	development	NOUN
ajeer-6552	32	12	partners	partner	NOUN
ajeer-6552	32	13	in	in	ADP
ajeer-6552	32	14	both	both	CCONJ
ajeer-6552	32	15	industrialized	industrialized	ADJ
ajeer-6552	32	16	and	and	CCONJ
ajeer-6552	32	17	developing	develop	VERB
ajeer-6552	32	18	countries	country	NOUN
ajeer-6552	32	19	.	.	PUNCT
ajeer-6552	33	1	they	they	PRON
ajeer-6552	33	2	generate	generate	VERB
ajeer-6552	33	3	income	income	NOUN
ajeer-6552	33	4	,	,	PUNCT
ajeer-6552	33	5	create	create	VERB
ajeer-6552	33	6	a	a	DET
ajeer-6552	33	7	variety	variety	NOUN
ajeer-6552	33	8	of	of	ADP
ajeer-6552	33	9	goods	good	NOUN
ajeer-6552	33	10	and	and	CCONJ
ajeer-6552	33	11	services	service	NOUN
ajeer-6552	33	12	for	for	ADP
ajeer-6552	33	13	consumption	consumption	NOUN
ajeer-6552	33	14	,	,	PUNCT
ajeer-6552	33	15	offer	offer	VERB
ajeer-6552	33	16	industrial	industrial	ADJ
ajeer-6552	33	17	inputs	input	NOUN
ajeer-6552	33	18	,	,	PUNCT
ajeer-6552	33	19	and	and	CCONJ
ajeer-6552	33	20	pay	pay	VERB
ajeer-6552	33	21	taxes	taxis	NOUN
ajeer-6552	33	22	for	for	ADP
ajeer-6552	33	23	national	national	ADJ
ajeer-6552	33	24	development	development	NOUN
ajeer-6552	33	25	,	,	PUNCT
ajeer-6552	33	26	among	among	ADP
ajeer-6552	33	27	other	other	ADJ
ajeer-6552	33	28	things	thing	NOUN
ajeer-6552	33	29	.	.	PUNCT
ajeer-6552	34	1	small	small	ADJ
ajeer-6552	34	2	businesses	business	NOUN
ajeer-6552	34	3	,	,	PUNCT
ajeer-6552	34	4	on	on	ADP
ajeer-6552	34	5	the	the	DET
ajeer-6552	34	6	other	other	ADJ
ajeer-6552	34	7	hand	hand	NOUN
ajeer-6552	34	8	,	,	PUNCT
ajeer-6552	34	9	face	face	VERB
ajeer-6552	34	10	particular	particular	ADJ
ajeer-6552	34	11	difficulties	difficulty	NOUN
ajeer-6552	34	12	in	in	ADP
ajeer-6552	34	13	developing	develop	VERB
ajeer-6552	34	14	nations	nation	NOUN
ajeer-6552	34	15	such	such	ADJ
ajeer-6552	34	16	as	as	ADP
ajeer-6552	34	17	ghana	ghana	PROPN
ajeer-6552	34	18	,	,	PUNCT
ajeer-6552	34	19	where	where	SCONJ
ajeer-6552	34	20	tax	tax	NOUN
ajeer-6552	34	21	systems	system	NOUN
ajeer-6552	34	22	are	be	AUX
ajeer-6552	34	23	unfavorable	unfavorable	ADJ
ajeer-6552	34	24	(	(	PUNCT
ajeer-6552	34	25	amanamah	amanamah	PROPN
ajeer-6552	34	26	&	&	CCONJ
ajeer-6552	34	27	owusu	owusu	PROPN
ajeer-6552	34	28	,	,	PUNCT
ajeer-6552	34	29	2016	2016	NUM
ajeer-6552	34	30	)	)	PUNCT
ajeer-6552	34	31	.	.	PUNCT
ajeer-6552	35	1	this	this	DET
ajeer-6552	35	2	paper	paper	NOUN
ajeer-6552	35	3	aims	aim	VERB
ajeer-6552	35	4	to	to	PART
ajeer-6552	35	5	determine	determine	VERB
ajeer-6552	35	6	how	how	SCONJ
ajeer-6552	35	7	taxation	taxation	NOUN
ajeer-6552	35	8	influences	influence	VERB
ajeer-6552	35	9	the	the	DET
ajeer-6552	35	10	performance	performance	NOUN
ajeer-6552	35	11	of	of	ADP
ajeer-6552	35	12	small	small	ADJ
ajeer-6552	35	13	enterprises	enterprise	NOUN
ajeer-6552	35	14	in	in	ADP
ajeer-6552	35	15	ghana	ghana	PROPN
ajeer-6552	35	16	,	,	PUNCT
ajeer-6552	35	17	focusing	focus	VERB
ajeer-6552	35	18	on	on	ADP
ajeer-6552	35	19	small	small	ADJ
ajeer-6552	35	20	businesses	business	NOUN
ajeer-6552	35	21	in	in	ADP
ajeer-6552	35	22	cape	cape	PROPN
ajeer-6552	35	23	coast	coast	PROPN
ajeer-6552	35	24	metropolis	metropolis	PROPN
ajeer-6552	35	25	,	,	PUNCT
ajeer-6552	35	26	the	the	DET
ajeer-6552	35	27	central	central	ADJ
ajeer-6552	35	28	regional	regional	ADJ
ajeer-6552	35	29	capital	capital	NOUN
ajeer-6552	35	30	.	.	PUNCT
ajeer-6552	36	1	for	for	ADP
ajeer-6552	36	2	over	over	ADP
ajeer-6552	36	3	twenty	twenty	NUM
ajeer-6552	36	4	years	year	NOUN
ajeer-6552	36	5	,	,	PUNCT
ajeer-6552	36	6	small	small	ADJ
ajeer-6552	36	7	-	-	PUNCT
ajeer-6552	36	8	scale	scale	NOUN
ajeer-6552	36	9	industries	industry	NOUN
ajeer-6552	36	10	have	have	AUX
ajeer-6552	36	11	been	be	AUX
ajeer-6552	36	12	identified	identify	VERB
ajeer-6552	36	13	as	as	ADP
ajeer-6552	36	14	the	the	DET
ajeer-6552	36	15	primary	primary	ADJ
ajeer-6552	36	16	stimulant	stimulant	NOUN
ajeer-6552	36	17	to	to	ADP
ajeer-6552	36	18	economic	economic	ADJ
ajeer-6552	36	19	growth	growth	NOUN
ajeer-6552	36	20	and	and	CCONJ
ajeer-6552	36	21	industrialization	industrialization	NOUN
ajeer-6552	36	22	for	for	ADP
ajeer-6552	36	23	developing	develop	VERB
ajeer-6552	36	24	nations	nation	NOUN
ajeer-6552	36	25	(	(	PUNCT
ajeer-6552	36	26	antwi	antwi	ADJ
ajeer-6552	36	27	,	,	PUNCT
ajeer-6552	36	28	inusah	inusah	NOUN
ajeer-6552	36	29	,	,	PUNCT
ajeer-6552	36	30	&	&	CCONJ
ajeer-6552	36	31	hamza	hamza	PROPN
ajeer-6552	36	32	,	,	PUNCT
ajeer-6552	36	33	2015	2015	NUM
ajeer-6552	36	34	)	)	PUNCT
ajeer-6552	36	35	.	.	PUNCT
ajeer-6552	37	1	this	this	DET
ajeer-6552	37	2	kind	kind	NOUN
ajeer-6552	37	3	of	of	ADP
ajeer-6552	37	4	business	business	NOUN
ajeer-6552	37	5	undertaking	undertaking	NOUN
ajeer-6552	37	6	has	have	AUX
ajeer-6552	37	7	been	be	AUX
ajeer-6552	37	8	deemed	deem	VERB
ajeer-6552	37	9	essential	essential	ADJ
ajeer-6552	37	10	assistance	assistance	NOUN
ajeer-6552	37	11	for	for	ADP
ajeer-6552	37	12	job	job	NOUN
ajeer-6552	37	13	formation	formation	NOUN
ajeer-6552	37	14	,	,	PUNCT
ajeer-6552	37	15	economic	economic	ADJ
ajeer-6552	37	16	growth	growth	NOUN
ajeer-6552	37	17	,	,	PUNCT
ajeer-6552	37	18	and	and	CCONJ
ajeer-6552	37	19	the	the	DET
ajeer-6552	37	20	eradication	eradication	NOUN
ajeer-6552	37	21	of	of	ADP
ajeer-6552	37	22	poverty	poverty	NOUN
ajeer-6552	37	23	on	on	ADP
ajeer-6552	37	24	the	the	DET
ajeer-6552	37	25	african	african	ADJ
ajeer-6552	37	26	continent	continent	NOUN
ajeer-6552	37	27	.	.	PUNCT
ajeer-6552	38	1	indeed	indeed	ADV
ajeer-6552	38	2	,	,	PUNCT
ajeer-6552	38	3	the	the	DET
ajeer-6552	38	4	2005	2005	NUM
ajeer-6552	38	5	world	world	NOUN
ajeer-6552	38	6	development	development	NOUN
ajeer-6552	38	7	report	report	NOUN
ajeer-6552	38	8	itself	itself	PRON
ajeer-6552	38	9	cites	cite	VERB
ajeer-6552	38	10	the	the	DET
ajeer-6552	38	11	creation	creation	NOUN
ajeer-6552	38	12	of	of	ADP
ajeer-6552	38	13	"	"	PUNCT
ajeer-6552	38	14	sustainable	sustainable	ADJ
ajeer-6552	38	15	"	"	PUNCT
ajeer-6552	38	16	jobs	job	NOUN
ajeer-6552	38	17	and	and	CCONJ
ajeer-6552	38	18	opportunities	opportunity	NOUN
ajeer-6552	38	19	for	for	ADP
ajeer-6552	38	20	smaller	small	ADJ
ajeer-6552	38	21	businesses	business	NOUN
ajeer-6552	38	22	as	as	ADP
ajeer-6552	38	23	key	key	ADJ
ajeer-6552	38	24	methods	method	NOUN
ajeer-6552	38	25	of	of	ADP
ajeer-6552	38	26	elevating	elevate	VERB
ajeer-6552	38	27	people	people	NOUN
ajeer-6552	38	28	out	out	ADP
ajeer-6552	38	29	of	of	ADP
ajeer-6552	38	30	poverty	poverty	NOUN
ajeer-6552	38	31	.	.	PUNCT
ajeer-6552	39	1	by	by	ADP
ajeer-6552	39	2	definition	definition	NOUN
ajeer-6552	39	3	,	,	PUNCT
ajeer-6552	39	4	small	small	ADJ
ajeer-6552	39	5	businesses	business	NOUN
ajeer-6552	39	6	mainly	mainly	ADV
ajeer-6552	39	7	consist	consist	VERB
ajeer-6552	39	8	of	of	ADP
ajeer-6552	39	9	private	private	ADJ
ajeer-6552	39	10	enterprises	enterprise	NOUN
ajeer-6552	39	11	that	that	PRON
ajeer-6552	39	12	face	face	VERB
ajeer-6552	39	13	issues	issue	NOUN
ajeer-6552	39	14	dealing	deal	VERB
ajeer-6552	39	15	with	with	ADP
ajeer-6552	39	16	tax	tax	NOUN
ajeer-6552	39	17	management	management	NOUN
ajeer-6552	39	18	,	,	PUNCT
ajeer-6552	39	19	especially	especially	ADV
ajeer-6552	39	20	in	in	ADP
ajeer-6552	39	21	developing	develop	VERB
ajeer-6552	39	22	countries	country	NOUN
ajeer-6552	39	23	.	.	PUNCT
ajeer-6552	40	1	most	most	ADJ
ajeer-6552	40	2	of	of	ADP
ajeer-6552	40	3	the	the	DET
ajeer-6552	40	4	glitches	glitch	NOUN
ajeer-6552	40	5	with	with	ADP
ajeer-6552	40	6	the	the	DET
ajeer-6552	40	7	tax	tax	NOUN
ajeer-6552	40	8	authorities	authority	NOUN
ajeer-6552	40	9	could	could	AUX
ajeer-6552	40	10	be	be	AUX
ajeer-6552	40	11	attributed	attribute	VERB
ajeer-6552	40	12	to	to	ADP
ajeer-6552	40	13	poorly	poorly	ADV
ajeer-6552	40	14	designed	design	VERB
ajeer-6552	40	15	tax	tax	NOUN
ajeer-6552	40	16	policies	policy	NOUN
ajeer-6552	40	17	.	.	PUNCT
ajeer-6552	41	1	however	however	ADV
ajeer-6552	41	2	,	,	PUNCT
ajeer-6552	41	3	it	it	PRON
ajeer-6552	41	4	would	would	AUX
ajeer-6552	41	5	be	be	AUX
ajeer-6552	41	6	highly	highly	ADV
ajeer-6552	41	7	improbable	improbable	ADJ
ajeer-6552	41	8	that	that	SCONJ
ajeer-6552	41	9	there	there	PRON
ajeer-6552	41	10	will	will	AUX
ajeer-6552	41	11	not	not	PART
ajeer-6552	41	12	be	be	AUX
ajeer-6552	41	13	problems	problem	NOUN
ajeer-6552	41	14	concerning	concern	VERB
ajeer-6552	41	15	the	the	DET
ajeer-6552	41	16	intricacies	intricacy	NOUN
ajeer-6552	41	17	and/or	and/or	CCONJ
ajeer-6552	41	18	ambiguities	ambiguity	NOUN
ajeer-6552	41	19	of	of	ADP
ajeer-6552	41	20	the	the	DET
ajeer-6552	41	21	tax	tax	NOUN
ajeer-6552	41	22	statutes	statute	NOUN
ajeer-6552	41	23	,	,	PUNCT
ajeer-6552	41	24	as	as	ADV
ajeer-6552	41	25	well	well	ADV
ajeer-6552	41	26	as	as	ADP
ajeer-6552	41	27	the	the	DET
ajeer-6552	41	28	punitive	punitive	ADJ
ajeer-6552	41	29	tax	tax	NOUN
ajeer-6552	41	30	rates	rate	NOUN
ajeer-6552	41	31	contained	contain	VERB
ajeer-6552	41	32	in	in	ADP
ajeer-6552	41	33	the	the	DET
ajeer-6552	41	34	data	datum	NOUN
ajeer-6552	41	35	(	(	PUNCT
ajeer-6552	41	36	amanamah	amanamah	PROPN
ajeer-6552	41	37	&	&	CCONJ
ajeer-6552	41	38	owusu	owusu	PROPN
ajeer-6552	41	39	,	,	PUNCT
ajeer-6552	41	40	2016	2016	NUM
ajeer-6552	41	41	)	)	PUNCT
ajeer-6552	41	42	.	.	PUNCT
ajeer-6552	42	1	other	other	ADJ
ajeer-6552	42	2	than	than	ADP
ajeer-6552	42	3	being	be	AUX
ajeer-6552	42	4	inappropriate	inappropriate	ADJ
ajeer-6552	42	5	for	for	ADP
ajeer-6552	42	6	the	the	DET
ajeer-6552	42	7	prevailing	prevail	VERB
ajeer-6552	42	8	specific	specific	ADJ
ajeer-6552	42	9	conditions	condition	NOUN
ajeer-6552	42	10	,	,	PUNCT
ajeer-6552	42	11	it	it	PRON
ajeer-6552	42	12	can	can	AUX
ajeer-6552	42	13	cause	cause	VERB
ajeer-6552	42	14	impairment	impairment	NOUN
ajeer-6552	42	15	for	for	ADP
ajeer-6552	42	16	the	the	DET
ajeer-6552	42	17	companies	company	NOUN
ajeer-6552	42	18	paying	pay	VERB
ajeer-6552	42	19	the	the	DET
ajeer-6552	42	20	taxes	taxis	NOUN
ajeer-6552	42	21	and	and	CCONJ
ajeer-6552	42	22	,	,	PUNCT
ajeer-6552	42	23	via	via	ADP
ajeer-6552	42	24	their	their	PRON
ajeer-6552	42	25	shifting	shift	VERB
ajeer-6552	42	26	powers	power	NOUN
ajeer-6552	42	27	,	,	PUNCT
ajeer-6552	42	28	damage	damage	VERB
ajeer-6552	42	29	the	the	DET
ajeer-6552	42	30	ultimate	ultimate	ADJ
ajeer-6552	42	31	consumers	consumer	NOUN
ajeer-6552	42	32	too	too	ADV
ajeer-6552	42	33	.	.	PUNCT
ajeer-6552	43	1	ameyaw	ameyaw	PROPN
ajeer-6552	43	2	,	,	PUNCT
ajeer-6552	43	3	korang	korang	PROPN
ajeer-6552	43	4	,	,	PUNCT
ajeer-6552	43	5	twum	twum	NOUN
ajeer-6552	43	6	,	,	PUNCT
ajeer-6552	43	7	and	and	CCONJ
ajeer-6552	43	8	asante	asante	PROPN
ajeer-6552	43	9	(	(	PUNCT
ajeer-6552	43	10	2016	2016	NUM
ajeer-6552	43	11	)	)	PUNCT
ajeer-6552	43	12	have	have	AUX
ajeer-6552	43	13	also	also	ADV
ajeer-6552	43	14	discovered	discover	VERB
ajeer-6552	43	15	that	that	SCONJ
ajeer-6552	43	16	most	most	ADJ
ajeer-6552	43	17	of	of	ADP
ajeer-6552	43	18	the	the	DET
ajeer-6552	43	19	small	small	ADJ
ajeer-6552	43	20	enterprises	enterprise	NOUN
ajeer-6552	43	21	are	be	AUX
ajeer-6552	43	22	questionable	questionable	ADJ
ajeer-6552	43	23	in	in	ADP
ajeer-6552	43	24	achieving	achieve	VERB
ajeer-6552	43	25	or	or	CCONJ
ajeer-6552	43	26	sustaining	sustain	VERB
ajeer-6552	43	27	their	their	PRON
ajeer-6552	43	28	increasing	increase	VERB
ajeer-6552	43	29	success	success	NOUN
ajeer-6552	43	30	due	due	ADP
ajeer-6552	43	31	to	to	ADP
ajeer-6552	43	32	certain	certain	ADJ
ajeer-6552	43	33	factors	factor	NOUN
ajeer-6552	43	34	like	like	ADP
ajeer-6552	43	35	tax	tax	NOUN
ajeer-6552	43	36	policies	policy	NOUN
ajeer-6552	43	37	.	.	PUNCT
ajeer-6552	44	1	small	small	ADJ
ajeer-6552	44	2	firms	firm	NOUN
ajeer-6552	44	3	in	in	ADP
ajeer-6552	44	4	ghana	ghana	PROPN
ajeer-6552	44	5	are	be	AUX
ajeer-6552	44	6	a	a	DET
ajeer-6552	44	7	defining	define	VERB
ajeer-6552	44	8	characteristics	characteristic	NOUN
ajeer-6552	44	9	of	of	ADP
ajeer-6552	44	10	the	the	DET
ajeer-6552	44	11	innovation	innovation	NOUN
ajeer-6552	44	12	environment	environment	NOUN
ajeer-6552	44	13	and	and	CCONJ
ajeer-6552	44	14	have	have	AUX
ajeer-6552	44	15	been	be	AUX
ajeer-6552	44	16	estimated	estimate	VERB
ajeer-6552	44	17	to	to	PART
ajeer-6552	44	18	provide	provide	VERB
ajeer-6552	44	19	approximately	approximately	ADV
ajeer-6552	44	20	85	85	NUM
ajeer-6552	44	21	percent	percent	NOUN
ajeer-6552	44	22	of	of	ADP
ajeer-6552	44	23	manufacturing	manufacturing	NOUN
ajeer-6552	44	24	employment	employment	NOUN
ajeer-6552	44	25	in	in	ADP
ajeer-6552	44	26	ghana	ghana	PROPN
ajeer-6552	44	27	.	.	PUNCT
ajeer-6552	45	1	some	some	PRON
ajeer-6552	45	2	even	even	ADV
ajeer-6552	45	3	believe	believe	VERB
ajeer-6552	45	4	that	that	SCONJ
ajeer-6552	45	5	smes	sme	NOUN
ajeer-6552	45	6	also	also	ADV
ajeer-6552	45	7	account	account	VERB
ajeer-6552	45	8	for	for	ADP
ajeer-6552	45	9	more	more	ADJ
ajeer-6552	45	10	than	than	ADP
ajeer-6552	45	11	70	70	NUM
ajeer-6552	45	12	percent	percent	NOUN
ajeer-6552	45	13	of	of	ADP
ajeer-6552	45	14	the	the	DET
ajeer-6552	45	15	gross	gross	ADJ
ajeer-6552	45	16	domestic	domestic	ADJ
ajeer-6552	45	17	product	product	NOUN
ajeer-6552	45	18	(	(	PUNCT
ajeer-6552	45	19	gdp	gdp	NOUN
ajeer-6552	45	20	)	)	PUNCT
ajeer-6552	45	21	and	and	CCONJ
ajeer-6552	45	22	more	more	ADJ
ajeer-6552	45	23	than	than	ADP
ajeer-6552	45	24	90	90	NUM
ajeer-6552	45	25	percent	percent	NOUN
ajeer-6552	45	26	of	of	ADP
ajeer-6552	45	27	the	the	DET
ajeer-6552	45	28	country	country	NOUN
ajeer-6552	45	29	's	's	PART
ajeer-6552	45	30	enterprises	enterprise	NOUN
ajeer-6552	45	31	(	(	PUNCT
ajeer-6552	45	32	akaba	akaba	PROPN
ajeer-6552	45	33	,	,	PUNCT
ajeer-6552	45	34	2015	2015	NUM
ajeer-6552	45	35	)	)	PUNCT
ajeer-6552	45	36	.	.	PUNCT
ajeer-6552	46	1	one	one	PRON
ajeer-6552	46	2	may	may	AUX
ajeer-6552	46	3	safely	safely	ADV
ajeer-6552	46	4	say	say	VERB
ajeer-6552	46	5	from	from	ADP
ajeer-6552	46	6	these	these	DET
ajeer-6552	46	7	foregoing	forego	VERB
ajeer-6552	46	8	comments	comment	NOUN
ajeer-6552	46	9	that	that	SCONJ
ajeer-6552	46	10	small	small	ADJ
ajeer-6552	46	11	businesses	business	NOUN
ajeer-6552	46	12	are	be	AUX
ajeer-6552	46	13	drivers	driver	NOUN
ajeer-6552	46	14	of	of	ADP
ajeer-6552	46	15	growth	growth	NOUN
ajeer-6552	46	16	and	and	CCONJ
ajeer-6552	46	17	employment	employment	NOUN
ajeer-6552	46	18	formation	formation	NOUN
ajeer-6552	46	19	for	for	ADP
ajeer-6552	46	20	poverty	poverty	NOUN
ajeer-6552	46	21	reduction	reduction	NOUN
ajeer-6552	46	22	,	,	PUNCT
ajeer-6552	46	23	given	give	VERB
ajeer-6552	46	24	their	their	PRON
ajeer-6552	46	25	leverage	leverage	NOUN
ajeer-6552	46	26	in	in	ADP
ajeer-6552	46	27	the	the	DET
ajeer-6552	46	28	economic	economic	ADJ
ajeer-6552	46	29	variables	variable	NOUN
ajeer-6552	46	30	in	in	ADP
ajeer-6552	46	31	african	african	ADJ
ajeer-6552	46	32	countries	country	NOUN
ajeer-6552	46	33	.	.	PUNCT
ajeer-6552	47	1	while	while	SCONJ
ajeer-6552	47	2	the	the	DET
ajeer-6552	47	3	general	general	ADJ
ajeer-6552	47	4	effect	effect	NOUN
ajeer-6552	47	5	of	of	ADP
ajeer-6552	47	6	taxation	taxation	NOUN
ajeer-6552	47	7	might	might	AUX
ajeer-6552	47	8	be	be	AUX
ajeer-6552	47	9	quite	quite	ADV
ajeer-6552	47	10	positive	positive	ADJ
ajeer-6552	47	11	toward	toward	ADP
ajeer-6552	47	12	the	the	DET
ajeer-6552	47	13	gross	gross	ADJ
ajeer-6552	47	14	domestic	domestic	ADJ
ajeer-6552	47	15	product	product	NOUN
ajeer-6552	47	16	,	,	PUNCT
ajeer-6552	47	17	the	the	DET
ajeer-6552	47	18	negative	negative	ADJ
ajeer-6552	47	19	influence	influence	NOUN
ajeer-6552	47	20	of	of	ADP
ajeer-6552	47	21	taxation	taxation	NOUN
ajeer-6552	47	22	concerning	concern	VERB
ajeer-6552	47	23	small	small	ADJ
ajeer-6552	47	24	business	business	NOUN
ajeer-6552	47	25	growth	growth	NOUN
ajeer-6552	47	26	calls	call	VERB
ajeer-6552	47	27	for	for	ADP
ajeer-6552	47	28	special	special	ADJ
ajeer-6552	47	29	attention	attention	NOUN
ajeer-6552	47	30	.	.	PUNCT
ajeer-6552	48	1	this	this	PRON
ajeer-6552	48	2	is	be	AUX
ajeer-6552	48	3	because	because	SCONJ
ajeer-6552	48	4	small	small	ADJ
ajeer-6552	48	5	businesses	business	NOUN
ajeer-6552	48	6	are	be	AUX
ajeer-6552	48	7	the	the	DET
ajeer-6552	48	8	economic	economic	ADJ
ajeer-6552	48	9	drivers	driver	NOUN
ajeer-6552	48	10	for	for	ADP
ajeer-6552	48	11	developing	develop	VERB
ajeer-6552	48	12	and	and	CCONJ
ajeer-6552	48	13	developed	developed	ADJ
ajeer-6552	48	14	nations	nation	NOUN
ajeer-6552	48	15	,	,	PUNCT
ajeer-6552	48	16	as	as	SCONJ
ajeer-6552	48	17	discussed	discuss	VERB
ajeer-6552	48	18	by	by	ADP
ajeer-6552	48	19	wiredu	wiredu	NOUN
ajeer-6552	48	20	et	et	PROPN
ajeer-6552	48	21	al	al	PROPN
ajeer-6552	48	22	.	.	PROPN
ajeer-6552	49	1	(	(	PUNCT
ajeer-6552	49	2	2023	2023	NUM
ajeer-6552	49	3	)	)	PUNCT
ajeer-6552	49	4	,	,	PUNCT
ajeer-6552	49	5	supported	support	VERB
ajeer-6552	49	6	by	by	ADP
ajeer-6552	49	7	afrane	afrane	ADJ
ajeer-6552	49	8	and	and	CCONJ
ajeer-6552	49	9	ahiable	ahiable	ADJ
ajeer-6552	49	10	(	(	PUNCT
ajeer-6552	49	11	2016	2016	NUM
ajeer-6552	49	12	)	)	PUNCT
ajeer-6552	49	13	,	,	PUNCT
ajeer-6552	49	14	who	who	PRON
ajeer-6552	49	15	have	have	AUX
ajeer-6552	49	16	already	already	ADV
ajeer-6552	49	17	been	be	AUX
ajeer-6552	49	18	identified	identify	VERB
ajeer-6552	49	19	to	to	PART
ajeer-6552	49	20	generate	generate	VERB
ajeer-6552	49	21	more	more	ADJ
ajeer-6552	49	22	new	new	ADJ
ajeer-6552	49	23	jobs	job	NOUN
ajeer-6552	49	24	as	as	ADP
ajeer-6552	49	25	a	a	DET
ajeer-6552	49	26	sector	sector	NOUN
ajeer-6552	49	27	than	than	ADP
ajeer-6552	49	28	giant	giant	ADJ
ajeer-6552	49	29	companies	company	NOUN
ajeer-6552	49	30	or	or	CCONJ
ajeer-6552	50	1	macro	macro	NOUN
ajeer-6552	50	2	-	-	NOUN
ajeer-6552	50	3	enterprises	enterprise	NOUN
ajeer-6552	50	4	introduce	introduce	VERB
ajeer-6552	50	5	new	new	ADJ
ajeer-6552	50	6	concepts	concept	NOUN
ajeer-6552	50	7	,	,	PUNCT
ajeer-6552	50	8	products	product	NOUN
ajeer-6552	50	9	,	,	PUNCT
ajeer-6552	50	10	and	and	CCONJ
ajeer-6552	50	11	processes	process	NOUN
ajeer-6552	50	12	.	.	PUNCT
ajeer-6552	51	1	according	accord	VERB
ajeer-6552	51	2	to	to	ADP
ajeer-6552	51	3	ameyaw	ameyaw	PROPN
ajeer-6552	51	4	et	et	PROPN
ajeer-6552	51	5	al	al	PROPN
ajeer-6552	51	6	.	.	PUNCT
ajeer-6552	52	1	(	(	PUNCT
ajeer-6552	52	2	2016	2016	NUM
ajeer-6552	52	3	)	)	PUNCT
ajeer-6552	52	4	,	,	PUNCT
ajeer-6552	52	5	some	some	DET
ajeer-6552	52	6	countries	country	NOUN
ajeer-6552	52	7	'	'	PART
ajeer-6552	52	8	tax	tax	NOUN
ajeer-6552	52	9	systems	system	NOUN
ajeer-6552	52	10	are	be	AUX
ajeer-6552	52	11	designed	design	VERB
ajeer-6552	52	12	only	only	ADV
ajeer-6552	52	13	to	to	PART
ajeer-6552	52	14	create	create	VERB
ajeer-6552	52	15	revenue	revenue	NOUN
ajeer-6552	52	16	,	,	PUNCT
ajeer-6552	52	17	which	which	PRON
ajeer-6552	52	18	negatively	negatively	ADV
ajeer-6552	52	19	affects	affect	VERB
ajeer-6552	52	20	their	their	PRON
ajeer-6552	52	21	economies	economy	NOUN
ajeer-6552	52	22	,	,	PUNCT
ajeer-6552	52	23	especially	especially	ADV
ajeer-6552	52	24	small	small	ADJ
ajeer-6552	52	25	businesses	business	NOUN
ajeer-6552	52	26	.	.	PUNCT
ajeer-6552	53	1	is	be	AUX
ajeer-6552	53	2	this	this	PRON
ajeer-6552	53	3	the	the	DET
ajeer-6552	53	4	case	case	NOUN
ajeer-6552	53	5	with	with	ADP
ajeer-6552	53	6	ghana	ghana	PROPN
ajeer-6552	53	7	's	's	PART
ajeer-6552	53	8	tax	tax	NOUN
ajeer-6552	53	9	system	system	NOUN
ajeer-6552	53	10	?	?	PUNCT
ajeer-6552	54	1	without	without	ADP
ajeer-6552	54	2	enough	enough	ADJ
ajeer-6552	54	3	attention	attention	NOUN
ajeer-6552	54	4	to	to	ADP
ajeer-6552	54	5	their	their	PRON
ajeer-6552	54	6	creation	creation	NOUN
ajeer-6552	54	7	,	,	PUNCT
ajeer-6552	54	8	development	development	NOUN
ajeer-6552	54	9	,	,	PUNCT
ajeer-6552	54	10	and	and	CCONJ
ajeer-6552	54	11	sustainability	sustainability	NOUN
ajeer-6552	54	12	,	,	PUNCT
ajeer-6552	54	13	studies	study	NOUN
ajeer-6552	54	14	on	on	ADP
ajeer-6552	54	15	small	small	ADJ
ajeer-6552	54	16	enterprises	enterprise	NOUN
ajeer-6552	54	17	in	in	ADP
ajeer-6552	54	18	developing	develop	VERB
ajeer-6552	54	19	nations	nation	NOUN
ajeer-6552	54	20	have	have	AUX
ajeer-6552	54	21	concentrated	concentrate	VERB
ajeer-6552	54	22	too	too	ADV
ajeer-6552	54	23	much	much	ADV
ajeer-6552	54	24	on	on	ADP
ajeer-6552	54	25	the	the	DET
ajeer-6552	54	26	roles	role	NOUN
ajeer-6552	54	27	they	they	PRON
ajeer-6552	54	28	play	play	VERB
ajeer-6552	54	29	in	in	ADP
ajeer-6552	54	30	reducing	reduce	VERB
ajeer-6552	54	31	scarcity	scarcity	NOUN
ajeer-6552	54	32	and	and	CCONJ
ajeer-6552	54	33	economic	economic	ADJ
ajeer-6552	54	34	progress	progress	NOUN
ajeer-6552	54	35	,	,	PUNCT
ajeer-6552	54	36	and	and	CCONJ
ajeer-6552	54	37	even	even	ADV
ajeer-6552	54	38	on	on	ADP
ajeer-6552	54	39	challenges	challenge	NOUN
ajeer-6552	54	40	to	to	ADP
ajeer-6552	54	41	development	development	NOUN
ajeer-6552	54	42	,	,	PUNCT
ajeer-6552	54	43	such	such	ADJ
ajeer-6552	54	44	as	as	ADP
ajeer-6552	54	45	the	the	DET
ajeer-6552	54	46	absence	absence	NOUN
ajeer-6552	54	47	of	of	ADP
ajeer-6552	54	48	sufficient	sufficient	ADJ
ajeer-6552	54	49	access	access	NOUN
ajeer-6552	54	50	to	to	ADP
ajeer-6552	54	51	credit	credit	NOUN
ajeer-6552	54	52	(	(	PUNCT
ajeer-6552	54	53	afrane	afrane	PROPN
ajeer-6552	54	54	&	&	CCONJ
ajeer-6552	54	55	ahiable	ahiable	ADJ
ajeer-6552	54	56	,	,	PUNCT
ajeer-6552	54	57	2016	2016	NUM
ajeer-6552	54	58	)	)	PUNCT
ajeer-6552	54	59	.	.	PUNCT
ajeer-6552	55	1	similarly	similarly	ADV
ajeer-6552	55	2	,	,	PUNCT
ajeer-6552	55	3	studies	study	NOUN
ajeer-6552	55	4	on	on	ADP
ajeer-6552	55	5	factors	factor	NOUN
ajeer-6552	55	6	that	that	PRON
ajeer-6552	55	7	influence	influence	VERB
ajeer-6552	55	8	dealings	dealing	NOUN
ajeer-6552	55	9	to	to	PART
ajeer-6552	55	10	voluntarily	voluntarily	ADV
ajeer-6552	55	11	comply	comply	VERB
ajeer-6552	55	12	with	with	ADP
ajeer-6552	55	13	their	their	PRON
ajeer-6552	55	14	tax	tax	NOUN
ajeer-6552	55	15	obligations	obligation	NOUN
ajeer-6552	55	16	are	be	AUX
ajeer-6552	55	17	not	not	PART
ajeer-6552	55	18	many	many	ADJ
ajeer-6552	55	19	(	(	PUNCT
ajeer-6552	55	20	anane	anane	PROPN
ajeer-6552	55	21	,	,	PUNCT
ajeer-6552	55	22	cobbinah	cobbinah	PROPN
ajeer-6552	55	23	,	,	PUNCT
ajeer-6552	55	24	and	and	CCONJ
ajeer-6552	55	25	manu	manu	PROPN
ajeer-6552	55	26	,	,	PUNCT
ajeer-6552	55	27	2013	2013	NUM
ajeer-6552	55	28	)	)	PUNCT
ajeer-6552	55	29	.	.	PUNCT
ajeer-6552	56	1	because	because	SCONJ
ajeer-6552	56	2	small	small	ADJ
ajeer-6552	56	3	businesses	business	NOUN
ajeer-6552	56	4	in	in	ADP
ajeer-6552	56	5	cape	cape	NOUN
ajeer-6552	56	6	coast	coast	NOUN
ajeer-6552	56	7	largely	largely	ADV
ajeer-6552	56	8	face	face	VERB
ajeer-6552	56	9	general	general	ADJ
ajeer-6552	56	10	obstacles	obstacle	NOUN
ajeer-6552	56	11	like	like	ADP
ajeer-6552	56	12	a	a	DET
ajeer-6552	56	13	lack	lack	NOUN
ajeer-6552	56	14	of	of	ADP
ajeer-6552	56	15	access	access	NOUN
ajeer-6552	56	16	to	to	ADP
ajeer-6552	56	17	credit	credit	NOUN
ajeer-6552	56	18	,	,	PUNCT
ajeer-6552	56	19	amoako	amoako	NOUN
ajeer-6552	56	20	(	(	PUNCT
ajeer-6552	56	21	2013	2013	NUM
ajeer-6552	56	22	)	)	PUNCT
ajeer-6552	56	23	points	point	VERB
ajeer-6552	56	24	out	out	ADP
ajeer-6552	56	25	that	that	SCONJ
ajeer-6552	56	26	any	any	DET
ajeer-6552	56	27	tax	tax	NOUN
ajeer-6552	56	28	system	system	NOUN
ajeer-6552	56	29	not	not	PART
ajeer-6552	56	30	directed	direct	VERB
ajeer-6552	56	31	at	at	ADP
ajeer-6552	56	32	improving	improve	VERB
ajeer-6552	56	33	business	business	NOUN
ajeer-6552	56	34	viability	viability	NOUN
ajeer-6552	56	35	would	would	AUX
ajeer-6552	56	36	exacerbate	exacerbate	VERB
ajeer-6552	56	37	their	their	PRON
ajeer-6552	56	38	situation	situation	NOUN
ajeer-6552	56	39	.	.	PUNCT
ajeer-6552	57	1	when	when	SCONJ
ajeer-6552	57	2	the	the	DET
ajeer-6552	57	3	system	system	NOUN
ajeer-6552	57	4	and	and	CCONJ
ajeer-6552	57	5	regime	regime	NOUN
ajeer-6552	57	6	of	of	ADP
ajeer-6552	57	7	regulation	regulation	NOUN
ajeer-6552	57	8	and	and	CCONJ
ajeer-6552	57	9	taxation	taxation	NOUN
ajeer-6552	57	10	are	be	AUX
ajeer-6552	57	11	overly	overly	ADV
ajeer-6552	57	12	complicated	complicated	ADJ
ajeer-6552	57	13	or	or	CCONJ
ajeer-6552	57	14	incomprehensible	incomprehensible	ADJ
ajeer-6552	57	15	in	in	ADP
ajeer-6552	57	16	their	their	PRON
ajeer-6552	57	17	application	application	NOUN
ajeer-6552	57	18	and	and	CCONJ
ajeer-6552	57	19	enforcement	enforcement	NOUN
ajeer-6552	57	20	,	,	PUNCT
ajeer-6552	57	21	adherence	adherence	NOUN
ajeer-6552	57	22	to	to	ADP
ajeer-6552	57	23	taxes	taxis	NOUN
ajeer-6552	57	24	becomes	become	VERB
ajeer-6552	57	25	unduly	unduly	ADV
ajeer-6552	57	26	burdensome	burdensome	ADJ
ajeer-6552	57	27	.	.	PUNCT
ajeer-6552	58	1	as	as	SCONJ
ajeer-6552	58	2	held	hold	VERB
ajeer-6552	58	3	by	by	ADP
ajeer-6552	58	4	ali	ali	PROPN
ajeer-6552	58	5	-	-	PUNCT
ajeer-6552	58	6	nakyea	nakyea	ADJ
ajeer-6552	58	7	(	(	PUNCT
ajeer-6552	58	8	2008	2008	NUM
ajeer-6552	58	9	)	)	PUNCT
ajeer-6552	58	10	,	,	PUNCT
ajeer-6552	58	11	for	for	ADP
ajeer-6552	58	12	instance	instance	NOUN
ajeer-6552	58	13	,	,	PUNCT
ajeer-6552	58	14	it	it	PRON
ajeer-6552	58	15	is	be	AUX
ajeer-6552	58	16	said	say	VERB
ajeer-6552	58	17	that	that	SCONJ
ajeer-6552	58	18	some	some	DET
ajeer-6552	58	19	businesses	business	NOUN
ajeer-6552	58	20	experience	experience	VERB
ajeer-6552	58	21	double	double	ADJ
ajeer-6552	58	22	taxation	taxation	NOUN
ajeer-6552	58	23	along	along	ADP
ajeer-6552	58	24	the	the	DET
ajeer-6552	58	25	entire	entire	ADJ
ajeer-6552	58	26	value	value	NOUN
ajeer-6552	58	27	chain	chain	NOUN
ajeer-6552	58	28	.	.	PUNCT
ajeer-6552	59	1	additionally	additionally	ADV
ajeer-6552	59	2	,	,	PUNCT
ajeer-6552	59	3	taxation	taxation	NOUN
ajeer-6552	59	4	has	have	AUX
ajeer-6552	59	5	been	be	AUX
ajeer-6552	59	6	termed	term	VERB
ajeer-6552	59	7	an	an	DET
ajeer-6552	59	8	evil	evil	ADJ
ajeer-6552	59	9	necessity	necessity	NOUN
ajeer-6552	59	10	.	.	PUNCT
ajeer-6552	60	1	the	the	DET
ajeer-6552	60	2	author	author	NOUN
ajeer-6552	60	3	will	will	AUX
ajeer-6552	60	4	review	review	VERB
ajeer-6552	60	5	such	such	ADJ
ajeer-6552	60	6	decisions	decision	NOUN
ajeer-6552	60	7	(	(	PUNCT
ajeer-6552	60	8	akaba	akaba	NOUN
ajeer-6552	60	9	,	,	PUNCT
ajeer-6552	60	10	2015	2015	NUM
ajeer-6552	60	11	)	)	PUNCT
ajeer-6552	60	12	.	.	PUNCT
ajeer-6552	61	1	small	small	ADJ
ajeer-6552	61	2	businesses	business	NOUN
ajeer-6552	61	3	in	in	ADP
ajeer-6552	61	4	ghana	ghana	PROPN
ajeer-6552	61	5	pay	pay	VERB
ajeer-6552	61	6	income	income	NOUN
ajeer-6552	61	7	tax	tax	NOUN
ajeer-6552	61	8	that	that	PRON
ajeer-6552	61	9	accrues	accrue	VERB
ajeer-6552	61	10	in	in	ADP
ajeer-6552	61	11	the	the	DET
ajeer-6552	61	12	fiscal	fiscal	ADJ
ajeer-6552	61	13	year	year	NOUN
ajeer-6552	61	14	.	.	PUNCT
ajeer-6552	62	1	accordingly	accordingly	ADV
ajeer-6552	62	2	,	,	PUNCT
ajeer-6552	62	3	if	if	SCONJ
ajeer-6552	62	4	a	a	DET
ajeer-6552	62	5	firm	firm	NOUN
ajeer-6552	62	6	is	be	AUX
ajeer-6552	62	7	unable	unable	ADJ
ajeer-6552	62	8	to	to	PART
ajeer-6552	62	9	pay	pay	VERB
ajeer-6552	62	10	all	all	DET
ajeer-6552	62	11	its	its	PRON
ajeer-6552	62	12	taxes	taxis	NOUN
ajeer-6552	62	13	in	in	ADP
ajeer-6552	62	14	a	a	DET
ajeer-6552	62	15	given	give	VERB
ajeer-6552	62	16	year	year	NOUN
ajeer-6552	62	17	,	,	PUNCT
ajeer-6552	62	18	the	the	DET
ajeer-6552	62	19	outstanding	outstanding	ADJ
ajeer-6552	62	20	amount	amount	NOUN
ajeer-6552	62	21	is	be	AUX
ajeer-6552	62	22	carried	carry	VERB
ajeer-6552	62	23	over	over	ADP
ajeer-6552	62	24	to	to	ADP
ajeer-6552	62	25	the	the	DET
ajeer-6552	62	26	next	next	ADJ
ajeer-6552	62	27	year	year	NOUN
ajeer-6552	62	28	as	as	ADP
ajeer-6552	62	29	accumulated	accumulate	VERB
ajeer-6552	62	30	tax	tax	NOUN
ajeer-6552	62	31	(	(	PUNCT
ajeer-6552	62	32	awotwe	awotwe	NOUN
ajeer-6552	62	33	,	,	PUNCT
ajeer-6552	62	34	2018	2018	NUM
ajeer-6552	62	35	)	)	PUNCT
ajeer-6552	62	36	.	.	PUNCT
ajeer-6552	63	1	profit	profit	NOUN
ajeer-6552	63	2	is	be	AUX
ajeer-6552	63	3	directly	directly	ADV
ajeer-6552	63	4	affected	affect	VERB
ajeer-6552	63	5	by	by	ADP
ajeer-6552	63	6	taxation	taxation	NOUN
ajeer-6552	63	7	,	,	PUNCT
ajeer-6552	63	8	and	and	CCONJ
ajeer-6552	63	9	companies	company	NOUN
ajeer-6552	63	10	have	have	AUX
ajeer-6552	63	11	recently	recently	ADV
ajeer-6552	63	12	considered	consider	VERB
ajeer-6552	63	13	it	it	PRON
ajeer-6552	63	14	one	one	NUM
ajeer-6552	63	15	of	of	ADP
ajeer-6552	63	16	the	the	DET
ajeer-6552	63	17	most	most	ADV
ajeer-6552	63	18	significant	significant	ADJ
ajeer-6552	63	19	challenges	challenge	NOUN
ajeer-6552	63	20	(	(	PUNCT
ajeer-6552	63	21	anim	anim	NOUN
ajeer-6552	63	22	,	,	PUNCT
ajeer-6552	63	23	awotwe	awotwe	NOUN
ajeer-6552	63	24	,	,	PUNCT
ajeer-6552	63	25	nyarku	nyarku	PROPN
ajeer-6552	63	26	,	,	PUNCT
ajeer-6552	63	27	&	&	CCONJ
ajeer-6552	63	28	kusi	kusi	PROPN
ajeer-6552	63	29	,	,	PUNCT
ajeer-6552	63	30	2020	2020	NUM
ajeer-6552	63	31	)	)	PUNCT
ajeer-6552	63	32	.	.	PUNCT
ajeer-6552	64	1	high	high	ADJ
ajeer-6552	64	2	taxes	taxis	NOUN
ajeer-6552	64	3	always	always	ADV
ajeer-6552	64	4	influence	influence	VERB
ajeer-6552	64	5	the	the	DET
ajeer-6552	64	6	profitability	profitability	NOUN
ajeer-6552	64	7	ratios	ratio	NOUN
ajeer-6552	64	8	of	of	ADP
ajeer-6552	64	9	companies	company	NOUN
ajeer-6552	64	10	,	,	PUNCT
ajeer-6552	64	11	their	their	PRON
ajeer-6552	64	12	dividend	dividend	NOUN
ajeer-6552	64	13	policy	policy	NOUN
ajeer-6552	64	14	,	,	PUNCT
ajeer-6552	64	15	growth	growth	NOUN
ajeer-6552	64	16	,	,	PUNCT
ajeer-6552	64	17	and	and	CCONJ
ajeer-6552	64	18	survival	survival	NOUN
ajeer-6552	64	19	.	.	PUNCT
ajeer-6552	65	1	as	as	ADP
ajeer-6552	65	2	a	a	DET
ajeer-6552	65	3	result	result	NOUN
ajeer-6552	65	4	,	,	PUNCT
ajeer-6552	65	5	businesses	business	NOUN
ajeer-6552	65	6	will	will	AUX
ajeer-6552	65	7	use	use	VERB
ajeer-6552	65	8	all	all	DET
ajeer-6552	65	9	legal	legal	ADJ
ajeer-6552	65	10	means	mean	NOUN
ajeer-6552	65	11	at	at	ADP
ajeer-6552	65	12	their	their	PRON
ajeer-6552	65	13	disposal	disposal	NOUN
ajeer-6552	65	14	to	to	PART
ajeer-6552	65	15	avoid	avoid	VERB
ajeer-6552	65	16	paying	pay	VERB
ajeer-6552	65	17	taxes	taxis	NOUN
ajeer-6552	65	18	(	(	PUNCT
ajeer-6552	65	19	frimpong	frimpong	NOUN
ajeer-6552	65	20	,	,	PUNCT
ajeer-6552	65	21	asare	asare	ADJ
ajeer-6552	65	22	,	,	PUNCT
ajeer-6552	65	23	&	&	CCONJ
ajeer-6552	65	24	aggrey	aggrey	NOUN
ajeer-6552	65	25	-	-	PUNCT
ajeer-6552	65	26	darkoh	darkoh	NOUN
ajeer-6552	65	27	,	,	PUNCT
ajeer-6552	65	28	2023	2023	NUM
ajeer-6552	65	29	)	)	PUNCT
ajeer-6552	65	30	.	.	PUNCT
ajeer-6552	66	1	this	this	DET
ajeer-6552	66	2	paper	paper	NOUN
ajeer-6552	66	3	,	,	PUNCT
ajeer-6552	66	4	therefore	therefore	ADV
ajeer-6552	66	5	,	,	PUNCT
ajeer-6552	66	6	tries	try	VERB
ajeer-6552	66	7	to	to	PART
ajeer-6552	66	8	find	find	VERB
ajeer-6552	66	9	the	the	DET
ajeer-6552	66	10	effects	effect	NOUN
ajeer-6552	66	11	of	of	ADP
ajeer-6552	66	12	taxes	taxis	NOUN
ajeer-6552	66	13	on	on	ADP
ajeer-6552	66	14	the	the	DET
ajeer-6552	66	15	performance	performance	NOUN
ajeer-6552	66	16	of	of	ADP
ajeer-6552	66	17	small	small	ADJ
ajeer-6552	66	18	businesses	business	NOUN
ajeer-6552	66	19	,	,	PUNCT
ajeer-6552	66	20	with	with	ADP
ajeer-6552	66	21	emphasis	emphasis	NOUN
ajeer-6552	66	22	on	on	ADP
ajeer-6552	66	23	the	the	DET
ajeer-6552	66	24	cape	cape	NOUN
ajeer-6552	66	25	coast	coast	PROPN
ajeer-6552	66	26	metropolitan	metropolitan	PROPN
ajeer-6552	66	27	assembly	assembly	NOUN
ajeer-6552	66	28	.	.	PUNCT
ajeer-6552	67	1	the	the	DET
ajeer-6552	67	2	paper	paper	NOUN
ajeer-6552	67	3	aims	aim	VERB
ajeer-6552	67	4	to	to	PART
ajeer-6552	67	5	:	:	PUNCT
ajeer-6552	67	6	find	find	VERB
ajeer-6552	67	7	out	out	ADP
ajeer-6552	67	8	the	the	DET
ajeer-6552	67	9	extent	extent	NOUN
ajeer-6552	67	10	of	of	ADP
ajeer-6552	67	11	awareness	awareness	NOUN
ajeer-6552	67	12	among	among	ADP
ajeer-6552	67	13	taxpayers	taxpayer	NOUN
ajeer-6552	67	14	of	of	ADP
ajeer-6552	67	15	their	their	PRON
ajeer-6552	67	16	tax	tax	NOUN
ajeer-6552	67	17	obligations	obligation	NOUN
ajeer-6552	67	18	in	in	ADP
ajeer-6552	67	19	cape	cape	NOUN
ajeer-6552	67	20	coast	coast	NOUN
ajeer-6552	67	21	;	;	PUNCT
ajeer-6552	67	22	determine	determine	VERB
ajeer-6552	67	23	the	the	DET
ajeer-6552	67	24	features	feature	NOUN
ajeer-6552	67	25	that	that	PRON
ajeer-6552	67	26	influence	influence	NOUN
ajeer-6552	67	27	smes	sme	NOUN
ajeer-6552	67	28	'	'	PART
ajeer-6552	67	29	tax	tax	NOUN
ajeer-6552	67	30	compliance	compliance	NOUN
ajeer-6552	67	31	in	in	ADP
ajeer-6552	67	32	cape	cape	PROPN
ajeer-6552	67	33	coast	coast	PROPN
ajeer-6552	67	34	metropolis	metropolis	PROPN
ajeer-6552	67	35	;	;	PUNCT
ajeer-6552	67	36	examine	examine	VERB
ajeer-6552	67	37	how	how	SCONJ
ajeer-6552	67	38	taxation	taxation	NOUN
ajeer-6552	67	39	stimulates	stimulate	VERB
ajeer-6552	67	40	the	the	DET
ajeer-6552	67	41	progress	progress	NOUN
ajeer-6552	67	42	of	of	ADP
ajeer-6552	67	43	small	small	ADJ
ajeer-6552	67	44	businesses	business	NOUN
ajeer-6552	67	45	in	in	ADP
ajeer-6552	67	46	cape	cape	NOUN
ajeer-6552	67	47	coast	coast	NOUN
ajeer-6552	67	48	;	;	PUNCT
ajeer-6552	67	49	and	and	CCONJ
ajeer-6552	67	50	assess	assess	VERB
ajeer-6552	67	51	the	the	DET
ajeer-6552	67	52	challenges	challenge	NOUN
ajeer-6552	67	53	small	small	ADJ
ajeer-6552	67	54	businesses	business	NOUN
ajeer-6552	67	55	in	in	ADP
ajeer-6552	67	56	cape	cape	NOUN
ajeer-6552	67	57	coast	coast	PROPN
ajeer-6552	67	58	face	face	NOUN
ajeer-6552	67	59	regarding	regard	VERB
ajeer-6552	67	60	tax	tax	NOUN
ajeer-6552	67	61	compliance	compliance	NOUN
ajeer-6552	67	62	.	.	PUNCT
ajeer-6552	68	1	also	also	ADV
ajeer-6552	68	2	formulated	formulate	VERB
ajeer-6552	68	3	are	be	AUX
ajeer-6552	68	4	research	research	NOUN
ajeer-6552	68	5	questions	question	NOUN
ajeer-6552	68	6	that	that	PRON
ajeer-6552	68	7	will	will	AUX
ajeer-6552	68	8	help	help	VERB
ajeer-6552	68	9	in	in	ADP
ajeer-6552	68	10	realizing	realize	VERB
ajeer-6552	68	11	the	the	DET
ajeer-6552	68	12	goals	goal	NOUN
ajeer-6552	68	13	of	of	ADP
ajeer-6552	68	14	the	the	DET
ajeer-6552	68	15	research	research	NOUN
ajeer-6552	68	16	.	.	PUNCT
ajeer-6552	69	1	these	these	PRON
ajeer-6552	69	2	include	include	VERB
ajeer-6552	69	3	:	:	PUNCT
ajeer-6552	69	4	1	1	X
ajeer-6552	69	5	.	.	X
ajeer-6552	70	1	what	what	PRON
ajeer-6552	70	2	is	be	AUX
ajeer-6552	70	3	the	the	DET
ajeer-6552	70	4	level	level	NOUN
ajeer-6552	70	5	of	of	ADP
ajeer-6552	70	6	awareness	awareness	NOUN
ajeer-6552	70	7	of	of	ADP
ajeer-6552	70	8	the	the	DET
ajeer-6552	70	9	obligation	obligation	NOUN
ajeer-6552	70	10	among	among	ADP
ajeer-6552	70	11	taxpayers	taxpayer	NOUN
ajeer-6552	70	12	?	?	PUNCT
ajeer-6552	71	1	2	2	X
ajeer-6552	71	2	.	.	X
ajeer-6552	71	3	what	what	PRON
ajeer-6552	71	4	reasons	reason	NOUN
ajeer-6552	71	5	inspire	inspire	VERB
ajeer-6552	71	6	tax	tax	NOUN
ajeer-6552	71	7	compliance	compliance	NOUN
ajeer-6552	71	8	among	among	ADP
ajeer-6552	71	9	small	small	ADJ
ajeer-6552	71	10	businesses	business	NOUN
ajeer-6552	71	11	in	in	ADP
ajeer-6552	71	12	cape	cape	NOUN
ajeer-6552	71	13	coast	coast	NOUN
ajeer-6552	71	14	?	?	PUNCT
ajeer-6552	72	1	3	3	X
ajeer-6552	72	2	.	.	X
ajeer-6552	72	3	how	how	SCONJ
ajeer-6552	72	4	does	do	AUX
ajeer-6552	72	5	taxation	taxation	NOUN
ajeer-6552	72	6	influence	influence	VERB
ajeer-6552	72	7	the	the	DET
ajeer-6552	72	8	progress	progress	NOUN
ajeer-6552	72	9	of	of	ADP
ajeer-6552	72	10	small	small	ADJ
ajeer-6552	72	11	businesses	business	NOUN
ajeer-6552	72	12	in	in	ADP
ajeer-6552	72	13	cape	cape	NOUN
ajeer-6552	72	14	coast	coast	NOUN
ajeer-6552	72	15	?	?	PUNCT
ajeer-6552	73	1	and	and	CCONJ
ajeer-6552	73	2	4	4	X
ajeer-6552	73	3	.	.	X
ajeer-6552	73	4	what	what	DET
ajeer-6552	73	5	challenges	challenge	NOUN
ajeer-6552	73	6	do	do	VERB
ajeer-6552	73	7	smes	sme	NOUN
ajeer-6552	73	8	face	face	NOUN
ajeer-6552	73	9	regarding	regard	VERB
ajeer-6552	73	10	tax	tax	NOUN
ajeer-6552	73	11	compliance	compliance	NOUN
ajeer-6552	73	12	in	in	ADP
ajeer-6552	73	13	cape	cape	NOUN
ajeer-6552	73	14	coast	coast	PROPN
ajeer-6552	73	15	?	?	PUNCT
ajeer-6552	74	1	the	the	DET
ajeer-6552	74	2	current	current	ADJ
ajeer-6552	74	3	research	research	NOUN
ajeer-6552	74	4	makes	make	VERB
ajeer-6552	74	5	the	the	DET
ajeer-6552	74	6	following	follow	VERB
ajeer-6552	74	7	contributions	contribution	NOUN
ajeer-6552	74	8	to	to	ADP
ajeer-6552	74	9	existing	exist	VERB
ajeer-6552	74	10	literature	literature	NOUN
ajeer-6552	74	11	:	:	PUNCT
ajeer-6552	74	12	(	(	PUNCT
ajeer-6552	74	13	1	1	X
ajeer-6552	74	14	)	)	PUNCT
ajeer-6552	74	15	the	the	DET
ajeer-6552	74	16	research	research	NOUN
ajeer-6552	74	17	could	could	AUX
ajeer-6552	74	18	potentially	potentially	ADV
ajeer-6552	74	19	be	be	AUX
ajeer-6552	74	20	used	use	VERB
ajeer-6552	74	21	as	as	ADP
ajeer-6552	74	22	a	a	DET
ajeer-6552	74	23	tool	tool	NOUN
ajeer-6552	74	24	for	for	ADP
ajeer-6552	74	25	small	small	ADJ
ajeer-6552	74	26	business	business	NOUN
ajeer-6552	74	27	management	management	NOUN
ajeer-6552	74	28	to	to	PART
ajeer-6552	74	29	make	make	VERB
ajeer-6552	74	30	strategic	strategic	ADJ
ajeer-6552	74	31	financial	financial	ADJ
ajeer-6552	74	32	decisions	decision	NOUN
ajeer-6552	74	33	.	.	PUNCT
ajeer-6552	75	1	the	the	DET
ajeer-6552	75	2	paper	paper	NOUN
ajeer-6552	75	3	will	will	AUX
ajeer-6552	75	4	provide	provide	VERB
ajeer-6552	75	5	the	the	DET
ajeer-6552	75	6	management	management	NOUN
ajeer-6552	75	7	of	of	ADP
ajeer-6552	75	8	these	these	DET
ajeer-6552	75	9	small	small	ADJ
ajeer-6552	75	10	businesses	business	NOUN
ajeer-6552	75	11	with	with	ADP
ajeer-6552	75	12	insight	insight	NOUN
ajeer-6552	75	13	into	into	ADP
ajeer-6552	75	14	the	the	DET
ajeer-6552	75	15	tax	tax	NOUN
ajeer-6552	75	16	difficulties	difficulty	NOUN
ajeer-6552	75	17	they	they	PRON
ajeer-6552	75	18	are	be	AUX
ajeer-6552	75	19	likely	likely	ADJ
ajeer-6552	75	20	to	to	PART
ajeer-6552	75	21	face	face	VERB
ajeer-6552	75	22	and	and	CCONJ
ajeer-6552	75	23	the	the	DET
ajeer-6552	75	24	decisions	decision	NOUN
ajeer-6552	75	25	they	they	PRON
ajeer-6552	75	26	can	can	AUX
ajeer-6552	75	27	make	make	VERB
ajeer-6552	75	28	to	to	PART
ajeer-6552	75	29	benefit	benefit	VERB
ajeer-6552	75	30	from	from	ADP
ajeer-6552	75	31	it	it	PRON
ajeer-6552	75	32	.	.	PUNCT
ajeer-6552	76	1	it	it	PRON
ajeer-6552	76	2	will	will	AUX
ajeer-6552	76	3	also	also	ADV
ajeer-6552	76	4	serve	serve	VERB
ajeer-6552	76	5	as	as	ADP
ajeer-6552	76	6	an	an	DET
ajeer-6552	76	7	eye	eye	NOUN
ajeer-6552	76	8	-	-	PUNCT
ajeer-6552	76	9	opener	opener	NOUN
ajeer-6552	76	10	to	to	ADP
ajeer-6552	76	11	corporate	corporate	ADJ
ajeer-6552	76	12	boards	board	NOUN
ajeer-6552	76	13	and	and	CCONJ
ajeer-6552	76	14	individual	individual	ADJ
ajeer-6552	76	15	directors	director	NOUN
ajeer-6552	76	16	who	who	PRON
ajeer-6552	76	17	have	have	AUX
ajeer-6552	76	18	failed	fail	VERB
ajeer-6552	76	19	to	to	PART
ajeer-6552	76	20	take	take	VERB
ajeer-6552	76	21	into	into	ADP
ajeer-6552	76	22	consideration	consideration	NOUN
ajeer-6552	76	23	the	the	DET
ajeer-6552	76	24	impact	impact	NOUN
ajeer-6552	76	25	of	of	ADP
ajeer-6552	76	26	tax	tax	NOUN
ajeer-6552	76	27	when	when	SCONJ
ajeer-6552	76	28	making	make	VERB
ajeer-6552	76	29	financial	financial	ADJ
ajeer-6552	76	30	and	and	CCONJ
ajeer-6552	76	31	investment	investment	NOUN
ajeer-6552	76	32	decisions	decision	NOUN
ajeer-6552	76	33	for	for	ADP
ajeer-6552	76	34	their	their	PRON
ajeer-6552	76	35	firms	firm	NOUN
ajeer-6552	76	36	.	.	PUNCT
ajeer-6552	77	1	additionally	additionally	ADV
ajeer-6552	77	2	,	,	PUNCT
ajeer-6552	77	3	it	it	PRON
ajeer-6552	77	4	would	would	AUX
ajeer-6552	77	5	serve	serve	VERB
ajeer-6552	77	6	as	as	ADP
ajeer-6552	77	7	a	a	DET
ajeer-6552	77	8	framework	framework	NOUN
ajeer-6552	77	9	for	for	ADP
ajeer-6552	77	10	corporate	corporate	ADJ
ajeer-6552	77	11	governance	governance	NOUN
ajeer-6552	77	12	standards	standard	NOUN
ajeer-6552	77	13	that	that	PRON
ajeer-6552	77	14	would	would	AUX
ajeer-6552	77	15	benefit	benefit	VERB
ajeer-6552	77	16	stakeholders	stakeholder	NOUN
ajeer-6552	77	17	and	and	CCONJ
ajeer-6552	77	18	the	the	DET
ajeer-6552	77	19	general	general	ADJ
ajeer-6552	77	20	public	public	NOUN
ajeer-6552	77	21	as	as	ADV
ajeer-6552	77	22	well	well	ADV
ajeer-6552	77	23	.	.	PUNCT
ajeer-6552	78	1	(	(	PUNCT
ajeer-6552	78	2	2	2	X
ajeer-6552	78	3	)	)	PUNCT
ajeer-6552	78	4	the	the	DET
ajeer-6552	78	5	outcome	outcome	NOUN
ajeer-6552	78	6	of	of	ADP
ajeer-6552	78	7	this	this	DET
ajeer-6552	78	8	paper	paper	NOUN
ajeer-6552	78	9	will	will	AUX
ajeer-6552	78	10	add	add	VERB
ajeer-6552	78	11	to	to	ADP
ajeer-6552	78	12	the	the	DET
ajeer-6552	78	13	pool	pool	NOUN
ajeer-6552	78	14	of	of	ADP
ajeer-6552	78	15	information	information	NOUN
ajeer-6552	78	16	regarding	regard	VERB
ajeer-6552	78	17	the	the	DET
ajeer-6552	78	18	study	study	NOUN
ajeer-6552	78	19	's	's	PART
ajeer-6552	78	20	main	main	ADJ
ajeer-6552	78	21	underlying	underlie	VERB
ajeer-6552	78	22	constructs	construct	NOUN
ajeer-6552	78	23	and	and	CCONJ
ajeer-6552	78	24	will	will	AUX
ajeer-6552	78	25	apply	apply	VERB
ajeer-6552	78	26	to	to	ADP
ajeer-6552	78	27	students	student	NOUN
ajeer-6552	78	28	and	and	CCONJ
ajeer-6552	78	29	researchers	researcher	NOUN
ajeer-6552	78	30	in	in	ADP
ajeer-6552	78	31	subsequent	subsequent	ADJ
ajeer-6552	78	32	studies	study	NOUN
ajeer-6552	78	33	.	.	PUNCT
ajeer-6552	79	1	the	the	DET
ajeer-6552	79	2	aim	aim	NOUN
ajeer-6552	79	3	was	be	AUX
ajeer-6552	79	4	therefore	therefore	ADV
ajeer-6552	79	5	to	to	PART
ajeer-6552	79	6	bridge	bridge	VERB
ajeer-6552	79	7	the	the	DET
ajeer-6552	79	8	gaps	gap	NOUN
ajeer-6552	79	9	in	in	ADP
ajeer-6552	79	10	existing	exist	VERB
ajeer-6552	79	11	literature	literature	NOUN
ajeer-6552	79	12	and	and	CCONJ
ajeer-6552	79	13	advance	advance	NOUN
ajeer-6552	79	14	research	research	NOUN
ajeer-6552	79	15	on	on	ADP
ajeer-6552	79	16	corporate	corporate	ADJ
ajeer-6552	79	17	asian	asian	ADJ
ajeer-6552	79	18	journal	journal	NOUN
ajeer-6552	79	19	of	of	ADP
ajeer-6552	79	20	economics	economic	NOUN
ajeer-6552	79	21	and	and	CCONJ
ajeer-6552	79	22	empirical	empirical	ADJ
ajeer-6552	79	23	research	research	NOUN
ajeer-6552	79	24	,	,	PUNCT
ajeer-6552	79	25	2025	2025	NUM
ajeer-6552	79	26	,	,	PUNCT
ajeer-6552	79	27	12(1	12(1	NUM
ajeer-6552	79	28	):	):	PUNCT
ajeer-6552	79	29	9	9	NUM
ajeer-6552	79	30	-	-	SYM
ajeer-6552	79	31	20	20	NUM
ajeer-6552	79	32	11	11	NUM
ajeer-6552	79	33	©	©	ADP
ajeer-6552	79	34	2025	2025	NUM
ajeer-6552	79	35	by	by	ADP
ajeer-6552	79	36	the	the	DET
ajeer-6552	79	37	authors	author	NOUN
ajeer-6552	79	38	;	;	PUNCT
ajeer-6552	79	39	licensee	licensee	PROPN
ajeer-6552	79	40	asian	asian	ADJ
ajeer-6552	79	41	online	online	PROPN
ajeer-6552	79	42	journal	journal	PROPN
ajeer-6552	79	43	publishing	publishing	NOUN
ajeer-6552	79	44	group	group	NOUN
ajeer-6552	79	45	tax	tax	NOUN
ajeer-6552	79	46	and	and	CCONJ
ajeer-6552	79	47	related	relate	VERB
ajeer-6552	79	48	business	business	NOUN
ajeer-6552	79	49	decisions	decision	NOUN
ajeer-6552	79	50	based	base	VERB
ajeer-6552	79	51	on	on	ADP
ajeer-6552	79	52	tax	tax	NOUN
ajeer-6552	79	53	.	.	PUNCT
ajeer-6552	80	1	furthermore	furthermore	ADV
ajeer-6552	80	2	,	,	PUNCT
ajeer-6552	80	3	(	(	PUNCT
ajeer-6552	80	4	3	3	X
ajeer-6552	80	5	)	)	PUNCT
ajeer-6552	80	6	academics	academic	NOUN
ajeer-6552	80	7	would	would	AUX
ajeer-6552	80	8	be	be	AUX
ajeer-6552	80	9	able	able	ADJ
ajeer-6552	80	10	to	to	PART
ajeer-6552	80	11	identify	identify	VERB
ajeer-6552	80	12	areas	area	NOUN
ajeer-6552	80	13	for	for	ADP
ajeer-6552	80	14	further	further	ADJ
ajeer-6552	80	15	research	research	NOUN
ajeer-6552	80	16	,	,	PUNCT
ajeer-6552	80	17	which	which	PRON
ajeer-6552	80	18	could	could	AUX
ajeer-6552	80	19	serve	serve	VERB
ajeer-6552	80	20	as	as	ADP
ajeer-6552	80	21	a	a	DET
ajeer-6552	80	22	research	research	NOUN
ajeer-6552	80	23	gap	gap	NOUN
ajeer-6552	80	24	they	they	PRON
ajeer-6552	80	25	need	need	VERB
ajeer-6552	80	26	to	to	PART
ajeer-6552	80	27	fill	fill	VERB
ajeer-6552	80	28	.	.	PUNCT
ajeer-6552	81	1	this	this	DET
ajeer-6552	81	2	paper	paper	NOUN
ajeer-6552	81	3	is	be	AUX
ajeer-6552	81	4	likely	likely	ADJ
ajeer-6552	81	5	to	to	PART
ajeer-6552	81	6	be	be	AUX
ajeer-6552	81	7	useful	useful	ADJ
ajeer-6552	81	8	to	to	ADP
ajeer-6552	81	9	ghanaian	ghanaian	ADJ
ajeer-6552	81	10	tax	tax	NOUN
ajeer-6552	81	11	policymakers	policymaker	NOUN
ajeer-6552	81	12	,	,	PUNCT
ajeer-6552	81	13	especially	especially	ADV
ajeer-6552	81	14	the	the	DET
ajeer-6552	81	15	ghana	ghana	PROPN
ajeer-6552	81	16	revenue	revenue	NOUN
ajeer-6552	81	17	authority	authority	NOUN
ajeer-6552	81	18	,	,	PUNCT
ajeer-6552	81	19	as	as	SCONJ
ajeer-6552	81	20	it	it	PRON
ajeer-6552	81	21	highlights	highlight	VERB
ajeer-6552	81	22	the	the	DET
ajeer-6552	81	23	problems	problem	NOUN
ajeer-6552	81	24	and	and	CCONJ
ajeer-6552	81	25	annoyance	annoyance	NOUN
ajeer-6552	81	26	that	that	SCONJ
ajeer-6552	81	27	taxes	taxis	NOUN
ajeer-6552	81	28	on	on	ADP
ajeer-6552	81	29	corporate	corporate	ADJ
ajeer-6552	81	30	incomes	income	NOUN
ajeer-6552	81	31	create	create	VERB
ajeer-6552	81	32	regarding	regard	VERB
ajeer-6552	81	33	the	the	DET
ajeer-6552	81	34	general	general	ADJ
ajeer-6552	81	35	stability	stability	NOUN
ajeer-6552	81	36	and	and	CCONJ
ajeer-6552	81	37	solvency	solvency	NOUN
ajeer-6552	81	38	of	of	ADP
ajeer-6552	81	39	such	such	ADJ
ajeer-6552	81	40	small	small	ADJ
ajeer-6552	81	41	companies	company	NOUN
ajeer-6552	81	42	.	.	PUNCT
ajeer-6552	82	1	lastly	lastly	ADV
ajeer-6552	82	2	,	,	PUNCT
ajeer-6552	82	3	(	(	PUNCT
ajeer-6552	82	4	4	4	X
ajeer-6552	82	5	)	)	PUNCT
ajeer-6552	82	6	the	the	DET
ajeer-6552	82	7	present	present	ADJ
ajeer-6552	82	8	study	study	NOUN
ajeer-6552	82	9	will	will	AUX
ajeer-6552	82	10	also	also	ADV
ajeer-6552	82	11	support	support	VERB
ajeer-6552	82	12	consultants	consultant	NOUN
ajeer-6552	82	13	in	in	ADP
ajeer-6552	82	14	formulating	formulate	VERB
ajeer-6552	82	15	tax	tax	NOUN
ajeer-6552	82	16	policies	policy	NOUN
ajeer-6552	82	17	that	that	PRON
ajeer-6552	82	18	will	will	AUX
ajeer-6552	82	19	support	support	VERB
ajeer-6552	82	20	the	the	DET
ajeer-6552	82	21	growth	growth	NOUN
ajeer-6552	82	22	objectives	objective	NOUN
ajeer-6552	82	23	of	of	ADP
ajeer-6552	82	24	the	the	DET
ajeer-6552	82	25	ghana	ghana	PROPN
ajeer-6552	82	26	revenue	revenue	NOUN
ajeer-6552	82	27	authority	authority	NOUN
ajeer-6552	82	28	while	while	SCONJ
ajeer-6552	82	29	establishing	establish	VERB
ajeer-6552	82	30	ghanaian	ghanaian	ADJ
ajeer-6552	82	31	businesses	business	NOUN
ajeer-6552	82	32	on	on	ADP
ajeer-6552	82	33	a	a	DET
ajeer-6552	82	34	sound	sound	ADJ
ajeer-6552	82	35	financial	financial	ADJ
ajeer-6552	82	36	footing	footing	NOUN
ajeer-6552	82	37	.	.	PUNCT
ajeer-6552	83	1	this	this	DET
ajeer-6552	83	2	information	information	NOUN
ajeer-6552	83	3	on	on	ADP
ajeer-6552	83	4	how	how	SCONJ
ajeer-6552	83	5	taxes	taxis	NOUN
ajeer-6552	83	6	affect	affect	VERB
ajeer-6552	83	7	business	business	NOUN
ajeer-6552	83	8	financing	financing	NOUN
ajeer-6552	83	9	decisions	decision	NOUN
ajeer-6552	83	10	in	in	ADP
ajeer-6552	83	11	ghana	ghana	PROPN
ajeer-6552	83	12	,	,	PUNCT
ajeer-6552	83	13	and	and	CCONJ
ajeer-6552	83	14	how	how	SCONJ
ajeer-6552	83	15	additional	additional	ADJ
ajeer-6552	83	16	information	information	NOUN
ajeer-6552	83	17	could	could	AUX
ajeer-6552	83	18	help	help	VERB
ajeer-6552	83	19	them	they	PRON
ajeer-6552	83	20	make	make	VERB
ajeer-6552	83	21	better	well	ADJ
ajeer-6552	83	22	finance	finance	NOUN
ajeer-6552	83	23	and	and	CCONJ
ajeer-6552	83	24	investment	investment	NOUN
ajeer-6552	83	25	decisions	decision	NOUN
ajeer-6552	83	26	,	,	PUNCT
ajeer-6552	83	27	will	will	AUX
ajeer-6552	83	28	be	be	AUX
ajeer-6552	83	29	made	make	VERB
ajeer-6552	83	30	available	available	ADJ
ajeer-6552	83	31	to	to	ADP
ajeer-6552	83	32	investors	investor	NOUN
ajeer-6552	83	33	and	and	CCONJ
ajeer-6552	83	34	the	the	DET
ajeer-6552	83	35	general	general	ADJ
ajeer-6552	83	36	public	public	NOUN
ajeer-6552	83	37	.	.	PUNCT
ajeer-6552	84	1	the	the	DET
ajeer-6552	84	2	paper	paper	NOUN
ajeer-6552	84	3	is	be	AUX
ajeer-6552	84	4	therefore	therefore	ADV
ajeer-6552	84	5	organized	organize	VERB
ajeer-6552	84	6	in	in	ADP
ajeer-6552	84	7	such	such	DET
ajeer-6552	84	8	a	a	DET
ajeer-6552	84	9	way	way	NOUN
ajeer-6552	84	10	that	that	PRON
ajeer-6552	84	11	the	the	DET
ajeer-6552	84	12	discussion	discussion	NOUN
ajeer-6552	84	13	of	of	ADP
ajeer-6552	84	14	the	the	DET
ajeer-6552	84	15	literature	literature	NOUN
ajeer-6552	84	16	review	review	NOUN
ajeer-6552	84	17	falls	fall	VERB
ajeer-6552	84	18	in	in	ADP
ajeer-6552	84	19	chapter	chapter	NOUN
ajeer-6552	84	20	two	two	NUM
ajeer-6552	84	21	.	.	PUNCT
ajeer-6552	85	1	chapter	chapter	NOUN
ajeer-6552	85	2	three	three	NUM
ajeer-6552	85	3	discusses	discuss	VERB
ajeer-6552	85	4	the	the	DET
ajeer-6552	85	5	methodology	methodology	NOUN
ajeer-6552	85	6	executed	execute	VERB
ajeer-6552	85	7	during	during	ADP
ajeer-6552	85	8	the	the	DET
ajeer-6552	85	9	research	research	NOUN
ajeer-6552	85	10	.	.	PUNCT
ajeer-6552	86	1	segment	segment	NOUN
ajeer-6552	86	2	four	four	NUM
ajeer-6552	86	3	debates	debate	NOUN
ajeer-6552	86	4	the	the	DET
ajeer-6552	86	5	discoveries	discovery	NOUN
ajeer-6552	86	6	and	and	CCONJ
ajeer-6552	86	7	analysis	analysis	NOUN
ajeer-6552	86	8	of	of	ADP
ajeer-6552	86	9	the	the	DET
ajeer-6552	86	10	study	study	NOUN
ajeer-6552	86	11	.	.	PUNCT
ajeer-6552	87	1	chapter	chapter	NOUN
ajeer-6552	87	2	five	five	NUM
ajeer-6552	87	3	discusses	discuss	VERB
ajeer-6552	87	4	the	the	DET
ajeer-6552	87	5	summarized	summarized	ADJ
ajeer-6552	87	6	research	research	NOUN
ajeer-6552	87	7	findings	finding	NOUN
ajeer-6552	87	8	,	,	PUNCT
ajeer-6552	87	9	conclusions	conclusion	NOUN
ajeer-6552	87	10	,	,	PUNCT
ajeer-6552	87	11	as	as	ADV
ajeer-6552	87	12	well	well	ADV
ajeer-6552	87	13	as	as	ADP
ajeer-6552	87	14	future	future	ADJ
ajeer-6552	87	15	research	research	NOUN
ajeer-6552	87	16	.	.	PUNCT
ajeer-6552	88	1	2	2	X
ajeer-6552	88	2	.	.	X
ajeer-6552	88	3	literature	literature	NOUN
ajeer-6552	88	4	review	review	VERB
ajeer-6552	88	5	this	this	DET
ajeer-6552	88	6	segment	segment	NOUN
ajeer-6552	88	7	reviews	review	NOUN
ajeer-6552	88	8	correlated	correlate	VERB
ajeer-6552	88	9	and	and	CCONJ
ajeer-6552	88	10	relevant	relevant	ADJ
ajeer-6552	88	11	taxation	taxation	NOUN
ajeer-6552	88	12	literature	literature	NOUN
ajeer-6552	88	13	from	from	ADP
ajeer-6552	88	14	scholars	scholar	NOUN
ajeer-6552	88	15	and	and	CCONJ
ajeer-6552	88	16	other	other	ADJ
ajeer-6552	88	17	researchers	researcher	NOUN
ajeer-6552	88	18	and	and	CCONJ
ajeer-6552	88	19	how	how	SCONJ
ajeer-6552	88	20	they	they	PRON
ajeer-6552	88	21	may	may	AUX
ajeer-6552	88	22	have	have	VERB
ajeer-6552	88	23	a	a	DET
ajeer-6552	88	24	bearing	bearing	NOUN
ajeer-6552	88	25	on	on	ADP
ajeer-6552	88	26	the	the	DET
ajeer-6552	88	27	financing	financing	NOUN
ajeer-6552	88	28	decisions	decision	NOUN
ajeer-6552	88	29	of	of	ADP
ajeer-6552	88	30	smes	sme	NOUN
ajeer-6552	88	31	in	in	ADP
ajeer-6552	88	32	the	the	DET
ajeer-6552	88	33	cape	cape	NOUN
ajeer-6552	88	34	coast	coast	PROPN
ajeer-6552	88	35	metropolitan	metropolitan	PROPN
ajeer-6552	88	36	assembly	assembly	PROPN
ajeer-6552	88	37	.	.	PUNCT
ajeer-6552	89	1	past	past	ADJ
ajeer-6552	89	2	research	research	NOUN
ajeer-6552	89	3	and	and	CCONJ
ajeer-6552	89	4	important	important	ADJ
ajeer-6552	89	5	theoretical	theoretical	ADJ
ajeer-6552	89	6	reviews	review	NOUN
ajeer-6552	89	7	are	be	AUX
ajeer-6552	89	8	considered	consider	VERB
ajeer-6552	89	9	herein	herein	ADJ
ajeer-6552	89	10	.	.	PUNCT
ajeer-6552	90	1	it	it	PRON
ajeer-6552	90	2	describes	describe	VERB
ajeer-6552	90	3	some	some	PRON
ajeer-6552	90	4	of	of	ADP
ajeer-6552	90	5	the	the	DET
ajeer-6552	90	6	theoretical	theoretical	ADJ
ajeer-6552	90	7	underpinnings	underpinning	NOUN
ajeer-6552	90	8	of	of	ADP
ajeer-6552	90	9	the	the	DET
ajeer-6552	90	10	present	present	ADJ
ajeer-6552	90	11	investigation	investigation	NOUN
ajeer-6552	90	12	;	;	PUNCT
ajeer-6552	90	13	it	it	PRON
ajeer-6552	90	14	also	also	ADV
ajeer-6552	90	15	looks	look	VERB
ajeer-6552	90	16	at	at	ADP
ajeer-6552	90	17	some	some	DET
ajeer-6552	90	18	empirical	empirical	ADJ
ajeer-6552	90	19	reviews	review	NOUN
ajeer-6552	90	20	and	and	CCONJ
ajeer-6552	90	21	documents	document	NOUN
ajeer-6552	90	22	the	the	DET
ajeer-6552	90	23	findings	finding	NOUN
ajeer-6552	90	24	of	of	ADP
ajeer-6552	90	25	previous	previous	ADJ
ajeer-6552	90	26	research	research	NOUN
ajeer-6552	90	27	.	.	PUNCT
ajeer-6552	91	1	2.1	2.1	NUM
ajeer-6552	91	2	.	.	PUNCT
ajeer-6552	92	1	the	the	DET
ajeer-6552	92	2	concept	concept	NOUN
ajeer-6552	92	3	of	of	ADP
ajeer-6552	92	4	taxation	taxation	NOUN
ajeer-6552	92	5	a	a	DET
ajeer-6552	92	6	tax	tax	NOUN
ajeer-6552	92	7	is	be	AUX
ajeer-6552	92	8	usually	usually	ADV
ajeer-6552	92	9	a	a	DET
ajeer-6552	92	10	compulsory	compulsory	ADJ
ajeer-6552	92	11	duty	duty	NOUN
ajeer-6552	92	12	imposed	impose	VERB
ajeer-6552	92	13	on	on	ADP
ajeer-6552	92	14	subjects	subject	NOUN
ajeer-6552	92	15	by	by	ADP
ajeer-6552	92	16	the	the	DET
ajeer-6552	92	17	government	government	NOUN
ajeer-6552	92	18	or	or	CCONJ
ajeer-6552	92	19	state	state	NOUN
ajeer-6552	92	20	.	.	PUNCT
ajeer-6552	93	1	tax	tax	NOUN
ajeer-6552	93	2	is	be	AUX
ajeer-6552	93	3	a	a	DET
ajeer-6552	93	4	payment	payment	NOUN
ajeer-6552	93	5	levied	levy	VERB
ajeer-6552	93	6	by	by	ADP
ajeer-6552	93	7	a	a	DET
ajeer-6552	93	8	nation	nation	NOUN
ajeer-6552	93	9	on	on	ADP
ajeer-6552	93	10	all	all	DET
ajeer-6552	93	11	its	its	PRON
ajeer-6552	93	12	citizens	citizen	NOUN
ajeer-6552	93	13	,	,	PUNCT
ajeer-6552	93	14	companies	company	NOUN
ajeer-6552	93	15	,	,	PUNCT
ajeer-6552	93	16	and	and	CCONJ
ajeer-6552	93	17	institutions	institution	NOUN
ajeer-6552	93	18	,	,	PUNCT
ajeer-6552	93	19	not	not	PART
ajeer-6552	93	20	as	as	ADP
ajeer-6552	93	21	a	a	DET
ajeer-6552	93	22	punishment	punishment	NOUN
ajeer-6552	93	23	for	for	ADP
ajeer-6552	93	24	an	an	DET
ajeer-6552	93	25	offense	offense	NOUN
ajeer-6552	93	26	committed	commit	VERB
ajeer-6552	93	27	,	,	PUNCT
ajeer-6552	93	28	nor	nor	CCONJ
ajeer-6552	93	29	as	as	ADP
ajeer-6552	93	30	an	an	DET
ajeer-6552	93	31	immediate	immediate	ADJ
ajeer-6552	93	32	quid	quid	ADJ
ajeer-6552	93	33	pro	pro	X
ajeer-6552	93	34	quo	quo	NOUN
ajeer-6552	93	35	,	,	PUNCT
ajeer-6552	93	36	but	but	CCONJ
ajeer-6552	93	37	for	for	ADP
ajeer-6552	93	38	raising	raise	VERB
ajeer-6552	93	39	revenue	revenue	NOUN
ajeer-6552	93	40	that	that	PRON
ajeer-6552	93	41	enables	enable	VERB
ajeer-6552	93	42	a	a	DET
ajeer-6552	93	43	government	government	NOUN
ajeer-6552	93	44	to	to	PART
ajeer-6552	93	45	achieve	achieve	VERB
ajeer-6552	93	46	its	its	PRON
ajeer-6552	93	47	goals	goal	NOUN
ajeer-6552	93	48	(	(	PUNCT
ajeer-6552	93	49	ali	ali	PROPN
ajeer-6552	93	50	-	-	PUNCT
ajeer-6552	93	51	nakyea	nakyea	ADJ
ajeer-6552	93	52	,	,	PUNCT
ajeer-6552	93	53	2008	2008	NUM
ajeer-6552	93	54	)	)	PUNCT
ajeer-6552	93	55	.	.	PUNCT
ajeer-6552	94	1	taxation	taxation	NOUN
ajeer-6552	94	2	of	of	ADP
ajeer-6552	94	3	corporations	corporation	NOUN
ajeer-6552	94	4	includes	include	VERB
ajeer-6552	94	5	the	the	DET
ajeer-6552	94	6	main	main	ADJ
ajeer-6552	94	7	sources	source	NOUN
ajeer-6552	94	8	of	of	ADP
ajeer-6552	94	9	income	income	NOUN
ajeer-6552	94	10	for	for	ADP
ajeer-6552	94	11	governments	government	NOUN
ajeer-6552	94	12	worldwide	worldwide	ADV
ajeer-6552	94	13	and	and	CCONJ
ajeer-6552	94	14	represents	represent	VERB
ajeer-6552	94	15	one	one	NUM
ajeer-6552	94	16	of	of	ADP
ajeer-6552	94	17	the	the	DET
ajeer-6552	94	18	significant	significant	ADJ
ajeer-6552	94	19	considerations	consideration	NOUN
ajeer-6552	94	20	in	in	ADP
ajeer-6552	94	21	planning	plan	VERB
ajeer-6552	94	22	corporate	corporate	ADJ
ajeer-6552	94	23	activities	activity	NOUN
ajeer-6552	94	24	.	.	PUNCT
ajeer-6552	95	1	there	there	PRON
ajeer-6552	95	2	are	be	VERB
ajeer-6552	95	3	many	many	ADJ
ajeer-6552	95	4	types	type	NOUN
ajeer-6552	95	5	of	of	ADP
ajeer-6552	95	6	taxes	taxis	NOUN
ajeer-6552	95	7	and	and	CCONJ
ajeer-6552	95	8	correspondingly	correspondingly	ADV
ajeer-6552	95	9	many	many	ADJ
ajeer-6552	95	10	systems	system	NOUN
ajeer-6552	95	11	of	of	ADP
ajeer-6552	95	12	taxes	taxis	NOUN
ajeer-6552	95	13	,	,	PUNCT
ajeer-6552	95	14	each	each	PRON
ajeer-6552	95	15	enacted	enact	VERB
ajeer-6552	95	16	in	in	ADP
ajeer-6552	95	17	a	a	DET
ajeer-6552	95	18	separate	separate	ADJ
ajeer-6552	95	19	legal	legal	ADJ
ajeer-6552	95	20	environment	environment	NOUN
ajeer-6552	95	21	(	(	PUNCT
ajeer-6552	95	22	frimpong	frimpong	PROPN
ajeer-6552	95	23	et	et	PROPN
ajeer-6552	95	24	al	al	PROPN
ajeer-6552	95	25	.	.	PROPN
ajeer-6552	95	26	,	,	PUNCT
ajeer-6552	95	27	2023	2023	NUM
ajeer-6552	95	28	)	)	PUNCT
ajeer-6552	95	29	.	.	PUNCT
ajeer-6552	96	1	kiprotich	kiprotich	PROPN
ajeer-6552	96	2	went	go	VERB
ajeer-6552	96	3	on	on	ADP
ajeer-6552	96	4	to	to	PART
ajeer-6552	96	5	describe	describe	VERB
ajeer-6552	96	6	tax	tax	NOUN
ajeer-6552	96	7	as	as	ADP
ajeer-6552	96	8	an	an	DET
ajeer-6552	96	9	obligation	obligation	NOUN
ajeer-6552	96	10	to	to	PART
ajeer-6552	96	11	make	make	VERB
ajeer-6552	96	12	unrequited	unrequited	ADJ
ajeer-6552	96	13	payments	payment	NOUN
ajeer-6552	96	14	to	to	ADP
ajeer-6552	96	15	the	the	DET
ajeer-6552	96	16	government	government	NOUN
ajeer-6552	96	17	.	.	PUNCT
ajeer-6552	97	1	according	accord	VERB
ajeer-6552	97	2	to	to	ADP
ajeer-6552	97	3	ameyaw	ameyaw	PROPN
ajeer-6552	97	4	et	et	PROPN
ajeer-6552	97	5	al	al	PROPN
ajeer-6552	97	6	.	.	PUNCT
ajeer-6552	98	1	(	(	PUNCT
ajeer-6552	98	2	2016	2016	NUM
ajeer-6552	98	3	)	)	PUNCT
ajeer-6552	98	4	,	,	PUNCT
ajeer-6552	98	5	tax	tax	NOUN
ajeer-6552	98	6	is	be	AUX
ajeer-6552	98	7	any	any	DET
ajeer-6552	98	8	form	form	NOUN
ajeer-6552	98	9	of	of	ADP
ajeer-6552	98	10	payment	payment	NOUN
ajeer-6552	98	11	compulsorily	compulsorily	ADV
ajeer-6552	98	12	collected	collect	VERB
ajeer-6552	98	13	from	from	ADP
ajeer-6552	98	14	residents	resident	NOUN
ajeer-6552	98	15	of	of	ADP
ajeer-6552	98	16	a	a	DET
ajeer-6552	98	17	state	state	NOUN
ajeer-6552	98	18	.	.	PUNCT
ajeer-6552	99	1	a	a	DET
ajeer-6552	99	2	tax	tax	NOUN
ajeer-6552	99	3	has	have	AUX
ajeer-6552	99	4	also	also	ADV
ajeer-6552	99	5	been	be	AUX
ajeer-6552	99	6	referred	refer	VERB
ajeer-6552	99	7	to	to	ADP
ajeer-6552	99	8	as	as	SCONJ
ajeer-6552	99	9	that	that	PRON
ajeer-6552	99	10	by	by	ADP
ajeer-6552	99	11	which	which	PRON
ajeer-6552	99	12	a	a	DET
ajeer-6552	99	13	state	state	NOUN
ajeer-6552	99	14	or	or	CCONJ
ajeer-6552	99	15	government	government	NOUN
ajeer-6552	99	16	imposes	impose	VERB
ajeer-6552	99	17	money	money	NOUN
ajeer-6552	99	18	on	on	ADP
ajeer-6552	99	19	all	all	DET
ajeer-6552	99	20	its	its	PRON
ajeer-6552	99	21	subjects	subject	NOUN
ajeer-6552	99	22	or	or	CCONJ
ajeer-6552	99	23	residents	resident	NOUN
ajeer-6552	99	24	for	for	ADP
ajeer-6552	99	25	the	the	DET
ajeer-6552	99	26	sustenance	sustenance	NOUN
ajeer-6552	99	27	of	of	ADP
ajeer-6552	99	28	government	government	NOUN
ajeer-6552	99	29	machinery	machinery	NOUN
ajeer-6552	99	30	(	(	PUNCT
ajeer-6552	99	31	anim	anim	NOUN
ajeer-6552	99	32	et	et	PROPN
ajeer-6552	99	33	al	al	PROPN
ajeer-6552	99	34	.	.	PROPN
ajeer-6552	99	35	,	,	PUNCT
ajeer-6552	99	36	2020	2020	NUM
ajeer-6552	99	37	)	)	PUNCT
ajeer-6552	99	38	.	.	PUNCT
ajeer-6552	100	1	corporate	corporate	ADJ
ajeer-6552	100	2	companies	company	NOUN
ajeer-6552	100	3	are	be	AUX
ajeer-6552	100	4	subjected	subject	VERB
ajeer-6552	100	5	to	to	ADP
ajeer-6552	100	6	taxes	taxis	NOUN
ajeer-6552	100	7	and	and	CCONJ
ajeer-6552	100	8	can	can	AUX
ajeer-6552	100	9	not	not	PART
ajeer-6552	100	10	evade	evade	VERB
ajeer-6552	100	11	them	they	PRON
ajeer-6552	100	12	without	without	ADP
ajeer-6552	100	13	any	any	DET
ajeer-6552	100	14	sanctions	sanction	NOUN
ajeer-6552	100	15	.	.	PUNCT
ajeer-6552	101	1	taxation	taxation	NOUN
ajeer-6552	101	2	is	be	AUX
ajeer-6552	101	3	measured	measure	VERB
ajeer-6552	101	4	in	in	ADP
ajeer-6552	101	5	more	more	ADJ
ajeer-6552	101	6	aspects	aspect	NOUN
ajeer-6552	101	7	than	than	ADP
ajeer-6552	101	8	the	the	DET
ajeer-6552	101	9	amount	amount	NOUN
ajeer-6552	101	10	of	of	ADP
ajeer-6552	101	11	money	money	NOUN
ajeer-6552	101	12	paid	pay	VERB
ajeer-6552	101	13	as	as	ADP
ajeer-6552	101	14	taxes	taxis	NOUN
ajeer-6552	101	15	by	by	ADP
ajeer-6552	101	16	natural	natural	ADJ
ajeer-6552	101	17	or	or	CCONJ
ajeer-6552	101	18	artificial	artificial	ADJ
ajeer-6552	101	19	entities	entity	NOUN
ajeer-6552	101	20	.	.	PUNCT
ajeer-6552	102	1	it	it	PRON
ajeer-6552	102	2	was	be	AUX
ajeer-6552	102	3	mutually	mutually	ADV
ajeer-6552	102	4	agreed	agree	VERB
ajeer-6552	102	5	that	that	SCONJ
ajeer-6552	102	6	the	the	DET
ajeer-6552	102	7	income	income	NOUN
ajeer-6552	102	8	is	be	AUX
ajeer-6552	102	9	taxed	tax	VERB
ajeer-6552	102	10	first	first	ADV
ajeer-6552	102	11	at	at	ADP
ajeer-6552	102	12	the	the	DET
ajeer-6552	102	13	trade	trade	NOUN
ajeer-6552	102	14	level	level	NOUN
ajeer-6552	102	15	and	and	CCONJ
ajeer-6552	102	16	then	then	ADV
ajeer-6552	102	17	at	at	ADP
ajeer-6552	102	18	the	the	DET
ajeer-6552	102	19	individual	individual	ADJ
ajeer-6552	102	20	level	level	NOUN
ajeer-6552	102	21	when	when	SCONJ
ajeer-6552	102	22	dispersed	disperse	VERB
ajeer-6552	102	23	as	as	ADP
ajeer-6552	102	24	dividends	dividend	NOUN
ajeer-6552	102	25	or	or	CCONJ
ajeer-6552	102	26	when	when	SCONJ
ajeer-6552	102	27	capital	capital	NOUN
ajeer-6552	102	28	gains	gain	NOUN
ajeer-6552	102	29	are	be	AUX
ajeer-6552	102	30	realized	realize	VERB
ajeer-6552	102	31	(	(	PUNCT
ajeer-6552	102	32	ameyaw	ameyaw	NOUN
ajeer-6552	102	33	et	et	PROPN
ajeer-6552	102	34	al	al	PROPN
ajeer-6552	102	35	.	.	PROPN
ajeer-6552	102	36	,	,	PUNCT
ajeer-6552	102	37	2016	2016	NUM
ajeer-6552	102	38	)	)	PUNCT
ajeer-6552	102	39	.	.	PUNCT
ajeer-6552	103	1	2.2	2.2	NUM
ajeer-6552	103	2	.	.	PUNCT
ajeer-6552	103	3	concept	concept	NOUN
ajeer-6552	103	4	of	of	ADP
ajeer-6552	103	5	tax	tax	NOUN
ajeer-6552	103	6	compliance	compliance	NOUN
ajeer-6552	103	7	the	the	DET
ajeer-6552	103	8	internal	internal	ADJ
ajeer-6552	103	9	revenue	revenue	NOUN
ajeer-6552	103	10	service	service	NOUN
ajeer-6552	103	11	(	(	PUNCT
ajeer-6552	103	12	irs	irs	PROPN
ajeer-6552	103	13	)	)	PUNCT
ajeer-6552	103	14	defines	define	VERB
ajeer-6552	103	15	tax	tax	NOUN
ajeer-6552	103	16	compliance	compliance	NOUN
ajeer-6552	103	17	as	as	ADP
ajeer-6552	103	18	"	"	PUNCT
ajeer-6552	103	19	the	the	DET
ajeer-6552	103	20	degree	degree	NOUN
ajeer-6552	103	21	to	to	PART
ajeer-6552	103	22	which	which	PRON
ajeer-6552	103	23	a	a	DET
ajeer-6552	103	24	taxpayer	taxpayer	NOUN
ajeer-6552	103	25	complies	comply	VERB
ajeer-6552	103	26	voluntarily	voluntarily	ADV
ajeer-6552	103	27	with	with	ADP
ajeer-6552	103	28	the	the	DET
ajeer-6552	103	29	obligations	obligation	NOUN
ajeer-6552	103	30	imposed	impose	VERB
ajeer-6552	103	31	by	by	ADP
ajeer-6552	103	32	the	the	DET
ajeer-6552	103	33	statutes	statute	NOUN
ajeer-6552	103	34	,	,	PUNCT
ajeer-6552	103	35	"	"	PUNCT
ajeer-6552	103	36	which	which	PRON
ajeer-6552	103	37	,	,	PUNCT
ajeer-6552	103	38	at	at	ADP
ajeer-6552	103	39	best	good	ADJ
ajeer-6552	103	40	,	,	PUNCT
ajeer-6552	103	41	is	be	AUX
ajeer-6552	103	42	very	very	ADV
ajeer-6552	103	43	vague	vague	ADJ
ajeer-6552	103	44	(	(	PUNCT
ajeer-6552	103	45	malik	malik	PROPN
ajeer-6552	103	46	et	et	PROPN
ajeer-6552	103	47	al	al	PROPN
ajeer-6552	103	48	.	.	PROPN
ajeer-6552	103	49	,	,	PUNCT
ajeer-6552	103	50	2021	2021	NUM
ajeer-6552	103	51	)	)	PUNCT
ajeer-6552	103	52	.	.	PUNCT
ajeer-6552	104	1	small	small	ADJ
ajeer-6552	104	2	businesses	business	NOUN
ajeer-6552	104	3	,	,	PUNCT
ajeer-6552	104	4	especially	especially	ADV
ajeer-6552	104	5	,	,	PUNCT
ajeer-6552	104	6	can	can	AUX
ajeer-6552	104	7	encounter	encounter	VERB
ajeer-6552	104	8	immense	immense	ADJ
ajeer-6552	104	9	difficulties	difficulty	NOUN
ajeer-6552	104	10	resulting	result	VERB
ajeer-6552	104	11	from	from	ADP
ajeer-6552	104	12	resource	resource	NOUN
ajeer-6552	104	13	and	and	CCONJ
ajeer-6552	104	14	expertise	expertise	NOUN
ajeer-6552	104	15	limitations	limitation	NOUN
ajeer-6552	104	16	,	,	PUNCT
ajeer-6552	104	17	thereby	thereby	ADV
ajeer-6552	104	18	making	make	VERB
ajeer-6552	104	19	compliance	compliance	NOUN
ajeer-6552	104	20	additionally	additionally	ADV
ajeer-6552	104	21	burdensome	burdensome	ADJ
ajeer-6552	104	22	(	(	PUNCT
ajeer-6552	104	23	atawodi	atawodi	NOUN
ajeer-6552	104	24	&	&	CCONJ
ajeer-6552	104	25	ojeka	ojeka	PROPN
ajeer-6552	104	26	,	,	PUNCT
ajeer-6552	104	27	2012	2012	NUM
ajeer-6552	104	28	)	)	PUNCT
ajeer-6552	104	29	.	.	PUNCT
ajeer-6552	105	1	high	high	ADJ
ajeer-6552	105	2	costs	cost	NOUN
ajeer-6552	105	3	of	of	ADP
ajeer-6552	105	4	compliance	compliance	NOUN
ajeer-6552	105	5	could	could	AUX
ajeer-6552	105	6	result	result	VERB
ajeer-6552	105	7	in	in	ADP
ajeer-6552	105	8	evasion	evasion	NOUN
ajeer-6552	105	9	,	,	PUNCT
ajeer-6552	105	10	fraud	fraud	NOUN
ajeer-6552	105	11	,	,	PUNCT
ajeer-6552	105	12	and	and	CCONJ
ajeer-6552	105	13	economic	economic	ADJ
ajeer-6552	105	14	uncompetitiveness	uncompetitiveness	NOUN
ajeer-6552	105	15	by	by	ADP
ajeer-6552	105	16	discouraging	discourage	VERB
ajeer-6552	105	17	investment	investment	NOUN
ajeer-6552	105	18	(	(	PUNCT
ajeer-6552	105	19	malik	malik	PROPN
ajeer-6552	105	20	et	et	PROPN
ajeer-6552	105	21	al	al	PROPN
ajeer-6552	105	22	.	.	PROPN
ajeer-6552	105	23	,	,	PUNCT
ajeer-6552	105	24	2021	2021	NUM
ajeer-6552	105	25	)	)	PUNCT
ajeer-6552	105	26	.	.	PUNCT
ajeer-6552	106	1	noncompliance	noncompliance	NOUN
ajeer-6552	106	2	is	be	AUX
ajeer-6552	106	3	manifested	manifest	VERB
ajeer-6552	106	4	in	in	ADP
ajeer-6552	106	5	several	several	ADJ
ajeer-6552	106	6	ways	way	NOUN
ajeer-6552	106	7	:	:	PUNCT
ajeer-6552	106	8	late	late	ADJ
ajeer-6552	106	9	or	or	CCONJ
ajeer-6552	106	10	non	non	ADJ
ajeer-6552	106	11	-	-	ADJ
ajeer-6552	106	12	filing	filing	NOUN
ajeer-6552	106	13	of	of	ADP
ajeer-6552	106	14	earnings	earning	NOUN
ajeer-6552	106	15	,	,	PUNCT
ajeer-6552	106	16	exaggeration	exaggeration	NOUN
ajeer-6552	106	17	of	of	ADP
ajeer-6552	106	18	income	income	NOUN
ajeer-6552	106	19	,	,	PUNCT
ajeer-6552	106	20	overstating	overstate	VERB
ajeer-6552	106	21	of	of	ADP
ajeer-6552	106	22	deductions	deduction	NOUN
ajeer-6552	106	23	,	,	PUNCT
ajeer-6552	106	24	or	or	CCONJ
ajeer-6552	106	25	failure	failure	NOUN
ajeer-6552	106	26	to	to	PART
ajeer-6552	106	27	pay	pay	VERB
ajeer-6552	106	28	the	the	DET
ajeer-6552	106	29	assessed	assessed	ADJ
ajeer-6552	106	30	taxes	taxis	NOUN
ajeer-6552	106	31	.	.	PUNCT
ajeer-6552	107	1	tax	tax	NOUN
ajeer-6552	107	2	evasion	evasion	NOUN
ajeer-6552	107	3	is	be	AUX
ajeer-6552	107	4	a	a	DET
ajeer-6552	107	5	major	major	ADJ
ajeer-6552	107	6	issue	issue	NOUN
ajeer-6552	107	7	,	,	PUNCT
ajeer-6552	107	8	particularly	particularly	ADV
ajeer-6552	107	9	in	in	ADP
ajeer-6552	107	10	developing	develop	VERB
ajeer-6552	107	11	countries	country	NOUN
ajeer-6552	107	12	.	.	PUNCT
ajeer-6552	108	1	agreements	agreement	NOUN
ajeer-6552	108	2	can	can	AUX
ajeer-6552	108	3	usually	usually	ADV
ajeer-6552	108	4	be	be	AUX
ajeer-6552	108	5	segregated	segregate	VERB
ajeer-6552	108	6	into	into	ADP
ajeer-6552	108	7	two	two	NUM
ajeer-6552	108	8	broad	broad	ADJ
ajeer-6552	108	9	areas	area	NOUN
ajeer-6552	108	10	:	:	PUNCT
ajeer-6552	108	11	administrative	administrative	ADJ
ajeer-6552	108	12	compliance	compliance	NOUN
ajeer-6552	108	13	,	,	PUNCT
ajeer-6552	108	14	which	which	PRON
ajeer-6552	108	15	relates	relate	VERB
ajeer-6552	108	16	to	to	ADP
ajeer-6552	108	17	timely	timely	ADJ
ajeer-6552	108	18	registration	registration	NOUN
ajeer-6552	108	19	,	,	PUNCT
ajeer-6552	108	20	reporting	reporting	NOUN
ajeer-6552	108	21	,	,	PUNCT
ajeer-6552	108	22	and	and	CCONJ
ajeer-6552	108	23	payments	payment	NOUN
ajeer-6552	108	24	(	(	PUNCT
ajeer-6552	108	25	anim	anim	NOUN
ajeer-6552	108	26	et	et	PROPN
ajeer-6552	108	27	al	al	PROPN
ajeer-6552	108	28	.	.	PROPN
ajeer-6552	108	29	,	,	PUNCT
ajeer-6552	108	30	2020	2020	NUM
ajeer-6552	108	31	)	)	PUNCT
ajeer-6552	108	32	,	,	PUNCT
ajeer-6552	108	33	and	and	CCONJ
ajeer-6552	108	34	accurate	accurate	ADJ
ajeer-6552	108	35	filing	filing	NOUN
ajeer-6552	108	36	,	,	PUNCT
ajeer-6552	108	37	requiring	require	VERB
ajeer-6552	108	38	honesty	honesty	NOUN
ajeer-6552	108	39	,	,	PUNCT
ajeer-6552	108	40	adequate	adequate	ADJ
ajeer-6552	108	41	knowledge	knowledge	NOUN
ajeer-6552	108	42	,	,	PUNCT
ajeer-6552	108	43	timeliness	timeliness	NOUN
ajeer-6552	108	44	,	,	PUNCT
ajeer-6552	108	45	and	and	CCONJ
ajeer-6552	108	46	proper	proper	ADJ
ajeer-6552	108	47	record	record	NOUN
ajeer-6552	108	48	-	-	PUNCT
ajeer-6552	108	49	keeping	keeping	NOUN
ajeer-6552	108	50	(	(	PUNCT
ajeer-6552	108	51	singh	singh	PROPN
ajeer-6552	108	52	&	&	CCONJ
ajeer-6552	108	53	bhupalan	bhupalan	PROPN
ajeer-6552	108	54	,	,	PUNCT
ajeer-6552	108	55	2001	2001	NUM
ajeer-6552	108	56	)	)	PUNCT
ajeer-6552	108	57	.	.	PUNCT
ajeer-6552	109	1	omotor	omotor	NOUN
ajeer-6552	109	2	(	(	PUNCT
ajeer-6552	109	3	2022	2022	NUM
ajeer-6552	109	4	)	)	PUNCT
ajeer-6552	109	5	categorizes	categorize	VERB
ajeer-6552	109	6	tax	tax	NOUN
ajeer-6552	109	7	compliance	compliance	NOUN
ajeer-6552	109	8	into	into	ADP
ajeer-6552	109	9	several	several	ADJ
ajeer-6552	109	10	types	type	NOUN
ajeer-6552	109	11	:	:	PUNCT
ajeer-6552	109	12	committed	committed	ADJ
ajeer-6552	109	13	compliance	compliance	NOUN
ajeer-6552	109	14	,	,	PUNCT
ajeer-6552	109	15	whereby	whereby	SCONJ
ajeer-6552	109	16	one	one	NUM
ajeer-6552	109	17	complies	comply	VERB
ajeer-6552	109	18	out	out	ADP
ajeer-6552	109	19	of	of	ADP
ajeer-6552	109	20	will	will	NOUN
ajeer-6552	109	21	;	;	PUNCT
ajeer-6552	109	22	passive	passive	ADJ
ajeer-6552	109	23	compliance	compliance	NOUN
ajeer-6552	109	24	,	,	PUNCT
ajeer-6552	109	25	whereby	whereby	SCONJ
ajeer-6552	109	26	one	one	NUM
ajeer-6552	109	27	complies	complie	NOUN
ajeer-6552	109	28	without	without	ADP
ajeer-6552	109	29	resistance	resistance	NOUN
ajeer-6552	109	30	;	;	PUNCT
ajeer-6552	109	31	capitulation	capitulation	NOUN
ajeer-6552	109	32	compliance	compliance	NOUN
ajeer-6552	109	33	,	,	PUNCT
ajeer-6552	109	34	whereby	whereby	SCONJ
ajeer-6552	109	35	a	a	DET
ajeer-6552	109	36	person	person	NOUN
ajeer-6552	109	37	pays	pay	VERB
ajeer-6552	109	38	grudgingly	grudgingly	ADV
ajeer-6552	109	39	;	;	PUNCT
ajeer-6552	109	40	and	and	CCONJ
ajeer-6552	109	41	inventive	inventive	ADJ
ajeer-6552	109	42	compliance	compliance	NOUN
ajeer-6552	109	43	,	,	PUNCT
ajeer-6552	109	44	whereby	whereby	SCONJ
ajeer-6552	109	45	legal	legal	ADJ
ajeer-6552	109	46	means	mean	NOUN
ajeer-6552	109	47	are	be	AUX
ajeer-6552	109	48	used	use	VERB
ajeer-6552	109	49	to	to	PART
ajeer-6552	109	50	minimize	minimize	VERB
ajeer-6552	109	51	tax	tax	NOUN
ajeer-6552	109	52	liability	liability	NOUN
ajeer-6552	109	53	.	.	PUNCT
ajeer-6552	110	1	thus	thus	ADV
ajeer-6552	110	2	,	,	PUNCT
ajeer-6552	110	3	tax	tax	NOUN
ajeer-6552	110	4	compliance	compliance	NOUN
ajeer-6552	110	5	ranges	range	VERB
ajeer-6552	110	6	along	along	ADP
ajeer-6552	110	7	a	a	DET
ajeer-6552	110	8	continuum	continuum	NOUN
ajeer-6552	110	9	of	of	ADP
ajeer-6552	110	10	taxpayer	taxpayer	NOUN
ajeer-6552	110	11	behavior	behavior	NOUN
ajeer-6552	110	12	,	,	PUNCT
ajeer-6552	110	13	determined	determine	VERB
ajeer-6552	110	14	by	by	ADP
ajeer-6552	110	15	costs	cost	NOUN
ajeer-6552	110	16	,	,	PUNCT
ajeer-6552	110	17	knowledge	knowledge	NOUN
ajeer-6552	110	18	,	,	PUNCT
ajeer-6552	110	19	and	and	CCONJ
ajeer-6552	110	20	the	the	DET
ajeer-6552	110	21	will	will	NOUN
ajeer-6552	110	22	of	of	ADP
ajeer-6552	110	23	the	the	DET
ajeer-6552	110	24	taxpayer	taxpayer	NOUN
ajeer-6552	110	25	,	,	PUNCT
ajeer-6552	110	26	and	and	CCONJ
ajeer-6552	110	27	consequently	consequently	ADV
ajeer-6552	110	28	has	have	VERB
ajeer-6552	110	29	immense	immense	ADJ
ajeer-6552	110	30	implications	implication	NOUN
ajeer-6552	110	31	for	for	ADP
ajeer-6552	110	32	small	small	ADJ
ajeer-6552	110	33	businesses	business	NOUN
ajeer-6552	110	34	and	and	CCONJ
ajeer-6552	110	35	economic	economic	ADJ
ajeer-6552	110	36	growth	growth	NOUN
ajeer-6552	110	37	.	.	PUNCT
ajeer-6552	111	1	2.3	2.3	NUM
ajeer-6552	111	2	.	.	PUNCT
ajeer-6552	112	1	factors	factor	NOUN
ajeer-6552	112	2	affecting	affect	VERB
ajeer-6552	112	3	small	small	ADJ
ajeer-6552	112	4	businesses	business	NOUN
ajeer-6552	112	5	'	'	PART
ajeer-6552	112	6	compliance	compliance	NOUN
ajeer-6552	112	7	behavior	behavior	NOUN
ajeer-6552	112	8	the	the	DET
ajeer-6552	112	9	organization	organization	NOUN
ajeer-6552	112	10	for	for	ADP
ajeer-6552	112	11	economic	economic	ADJ
ajeer-6552	112	12	co	co	NOUN
ajeer-6552	112	13	-	-	NOUN
ajeer-6552	112	14	operation	operation	NOUN
ajeer-6552	112	15	and	and	CCONJ
ajeer-6552	112	16	development	development	NOUN
ajeer-6552	112	17	(	(	PUNCT
ajeer-6552	112	18	oecd	oecd	PROPN
ajeer-6552	112	19	)	)	PUNCT
ajeer-6552	112	20	has	have	AUX
ajeer-6552	112	21	put	put	VERB
ajeer-6552	112	22	forward	forward	ADV
ajeer-6552	112	23	that	that	SCONJ
ajeer-6552	112	24	taxpayer	taxpayer	NOUN
ajeer-6552	112	25	behavior	behavior	NOUN
ajeer-6552	112	26	has	have	AUX
ajeer-6552	112	27	been	be	AUX
ajeer-6552	112	28	one	one	NUM
ajeer-6552	112	29	of	of	ADP
ajeer-6552	112	30	the	the	DET
ajeer-6552	112	31	foci	focus	NOUN
ajeer-6552	112	32	of	of	ADP
ajeer-6552	112	33	tax	tax	NOUN
ajeer-6552	112	34	administration	administration	NOUN
ajeer-6552	112	35	.	.	PUNCT
ajeer-6552	113	1	while	while	SCONJ
ajeer-6552	113	2	various	various	ADJ
ajeer-6552	113	3	programs	program	NOUN
ajeer-6552	113	4	aimed	aim	VERB
ajeer-6552	113	5	at	at	ADP
ajeer-6552	113	6	inducing	induce	VERB
ajeer-6552	113	7	compliance	compliance	NOUN
ajeer-6552	113	8	by	by	ADP
ajeer-6552	113	9	discouraging	discourage	VERB
ajeer-6552	113	10	non	non	ADJ
ajeer-6552	113	11	-	-	NOUN
ajeer-6552	113	12	compliance	compliance	NOUN
ajeer-6552	113	13	have	have	AUX
ajeer-6552	113	14	also	also	ADV
ajeer-6552	113	15	been	be	AUX
ajeer-6552	113	16	in	in	ADP
ajeer-6552	113	17	place	place	NOUN
ajeer-6552	113	18	for	for	ADP
ajeer-6552	113	19	considerable	considerable	ADJ
ajeer-6552	113	20	years	year	NOUN
ajeer-6552	113	21	,	,	PUNCT
ajeer-6552	113	22	the	the	DET
ajeer-6552	113	23	study	study	NOUN
ajeer-6552	113	24	of	of	ADP
ajeer-6552	113	25	motivations	motivation	NOUN
ajeer-6552	113	26	to	to	PART
ajeer-6552	113	27	comply	comply	VERB
ajeer-6552	113	28	or	or	CCONJ
ajeer-6552	113	29	otherwise	otherwise	ADV
ajeer-6552	113	30	has	have	AUX
ajeer-6552	113	31	been	be	AUX
ajeer-6552	113	32	an	an	DET
ajeer-6552	113	33	area	area	NOUN
ajeer-6552	113	34	of	of	ADP
ajeer-6552	113	35	emergent	emergent	ADJ
ajeer-6552	113	36	study	study	NOUN
ajeer-6552	113	37	.	.	PUNCT
ajeer-6552	114	1	business	business	NOUN
ajeer-6552	114	2	tax	tax	NOUN
ajeer-6552	114	3	compliance	compliance	NOUN
ajeer-6552	114	4	is	be	AUX
ajeer-6552	114	5	influenced	influence	VERB
ajeer-6552	114	6	by	by	ADP
ajeer-6552	114	7	deterrence	deterrence	NOUN
ajeer-6552	114	8	,	,	PUNCT
ajeer-6552	114	9	norms	norm	NOUN
ajeer-6552	114	10	,	,	PUNCT
ajeer-6552	114	11	opportunity	opportunity	NOUN
ajeer-6552	114	12	,	,	PUNCT
ajeer-6552	114	13	fairness	fairness	NOUN
ajeer-6552	114	14	,	,	PUNCT
ajeer-6552	114	15	trust	trust	NOUN
ajeer-6552	114	16	,	,	PUNCT
ajeer-6552	114	17	and	and	CCONJ
ajeer-6552	114	18	economic	economic	ADJ
ajeer-6552	114	19	factors	factor	NOUN
ajeer-6552	114	20	(	(	PUNCT
ajeer-6552	114	21	suleman	suleman	PROPN
ajeer-6552	114	22	&	&	CCONJ
ajeer-6552	114	23	ennin	ennin	PROPN
ajeer-6552	114	24	,	,	PUNCT
ajeer-6552	114	25	2023	2023	NUM
ajeer-6552	114	26	)	)	PUNCT
ajeer-6552	114	27	.	.	PUNCT
ajeer-6552	115	1	deterrence	deterrence	NOUN
ajeer-6552	115	2	is	be	AUX
ajeer-6552	115	3	based	base	VERB
ajeer-6552	115	4	on	on	ADP
ajeer-6552	115	5	the	the	DET
ajeer-6552	115	6	threat	threat	NOUN
ajeer-6552	115	7	of	of	ADP
ajeer-6552	115	8	audits	audits	NOUN
ajeer-6552	115	9	,	,	PUNCT
ajeer-6552	115	10	detection	detection	NOUN
ajeer-6552	115	11	risk	risk	NOUN
ajeer-6552	115	12	,	,	PUNCT
ajeer-6552	115	13	and	and	CCONJ
ajeer-6552	115	14	sanctions	sanction	NOUN
ajeer-6552	115	15	to	to	PART
ajeer-6552	115	16	stimulate	stimulate	VERB
ajeer-6552	115	17	compliance	compliance	NOUN
ajeer-6552	115	18	.	.	PUNCT
ajeer-6552	116	1	periodic	periodic	ADJ
ajeer-6552	116	2	audits	audit	NOUN
ajeer-6552	116	3	have	have	AUX
ajeer-6552	116	4	been	be	AUX
ajeer-6552	116	5	suggested	suggest	VERB
ajeer-6552	116	6	as	as	ADP
ajeer-6552	116	7	an	an	DET
ajeer-6552	116	8	effective	effective	ADJ
ajeer-6552	116	9	means	mean	NOUN
ajeer-6552	116	10	of	of	ADP
ajeer-6552	116	11	targeting	target	VERB
ajeer-6552	116	12	frequent	frequent	ADJ
ajeer-6552	116	13	non	non	NOUN
ajeer-6552	116	14	-	-	NOUN
ajeer-6552	116	15	compliers	complier	NOUN
ajeer-6552	116	16	.	.	PUNCT
ajeer-6552	117	1	however	however	ADV
ajeer-6552	117	2	,	,	PUNCT
ajeer-6552	117	3	deterrence	deterrence	NOUN
ajeer-6552	117	4	works	work	VERB
ajeer-6552	117	5	most	most	ADV
ajeer-6552	117	6	effectively	effectively	ADV
ajeer-6552	117	7	when	when	SCONJ
ajeer-6552	117	8	strong	strong	ADJ
ajeer-6552	117	9	social	social	ADJ
ajeer-6552	117	10	norms	norm	NOUN
ajeer-6552	117	11	also	also	ADV
ajeer-6552	117	12	exist	exist	VERB
ajeer-6552	117	13	,	,	PUNCT
ajeer-6552	117	14	to	to	PART
ajeer-6552	117	15	which	which	PRON
ajeer-6552	117	16	it	it	PRON
ajeer-6552	117	17	is	be	AUX
ajeer-6552	117	18	synergistic	synergistic	ADJ
ajeer-6552	117	19	(	(	PUNCT
ajeer-6552	117	20	ndajiwo	ndajiwo	ADJ
ajeer-6552	117	21	,	,	PUNCT
ajeer-6552	117	22	2020	2020	NUM
ajeer-6552	117	23	)	)	PUNCT
ajeer-6552	117	24	.	.	PUNCT
ajeer-6552	118	1	revenue	revenue	NOUN
ajeer-6552	118	2	bodies	body	NOUN
ajeer-6552	118	3	may	may	AUX
ajeer-6552	118	4	consider	consider	VERB
ajeer-6552	118	5	employing	employ	VERB
ajeer-6552	118	6	non	non	ADJ
ajeer-6552	118	7	-	-	ADJ
ajeer-6552	118	8	monetary	monetary	ADJ
ajeer-6552	118	9	measures	measure	NOUN
ajeer-6552	118	10	,	,	PUNCT
ajeer-6552	118	11	including	include	VERB
ajeer-6552	118	12	social	social	ADJ
ajeer-6552	118	13	sanctions	sanction	NOUN
ajeer-6552	118	14	,	,	PUNCT
ajeer-6552	118	15	as	as	ADP
ajeer-6552	118	16	a	a	DET
ajeer-6552	118	17	deterrent	deterrent	NOUN
ajeer-6552	118	18	to	to	ADP
ajeer-6552	118	19	non	non	ADJ
ajeer-6552	118	20	-	-	NOUN
ajeer-6552	118	21	compliance	compliance	NOUN
ajeer-6552	118	22	.	.	PUNCT
ajeer-6552	119	1	other	other	ADJ
ajeer-6552	119	2	influencers	influencer	NOUN
ajeer-6552	119	3	are	be	AUX
ajeer-6552	119	4	norms	norm	NOUN
ajeer-6552	119	5	,	,	PUNCT
ajeer-6552	119	6	both	both	CCONJ
ajeer-6552	119	7	personal	personal	ADJ
ajeer-6552	119	8	and	and	CCONJ
ajeer-6552	119	9	social	social	ADJ
ajeer-6552	119	10	.	.	PUNCT
ajeer-6552	120	1	revenue	revenue	NOUN
ajeer-6552	120	2	agencies	agency	NOUN
ajeer-6552	120	3	believe	believe	VERB
ajeer-6552	120	4	there	there	PRON
ajeer-6552	120	5	is	be	VERB
ajeer-6552	120	6	a	a	DET
ajeer-6552	120	7	need	need	NOUN
ajeer-6552	120	8	to	to	PART
ajeer-6552	120	9	promote	promote	VERB
ajeer-6552	120	10	longer	long	ADJ
ajeer-6552	120	11	-	-	PUNCT
ajeer-6552	120	12	term	term	NOUN
ajeer-6552	120	13	compliance	compliance	NOUN
ajeer-6552	120	14	using	use	VERB
ajeer-6552	120	15	normative	normative	ADJ
ajeer-6552	120	16	messages	message	NOUN
ajeer-6552	120	17	.	.	PUNCT
ajeer-6552	121	1	for	for	ADP
ajeer-6552	121	2	example	example	NOUN
ajeer-6552	121	3	,	,	PUNCT
ajeer-6552	121	4	the	the	DET
ajeer-6552	121	5	message	message	NOUN
ajeer-6552	121	6	that	that	PRON
ajeer-6552	121	7	others	other	NOUN
ajeer-6552	121	8	comply	comply	VERB
ajeer-6552	121	9	may	may	AUX
ajeer-6552	121	10	be	be	AUX
ajeer-6552	121	11	used	use	VERB
ajeer-6552	121	12	to	to	PART
ajeer-6552	121	13	modify	modify	VERB
ajeer-6552	121	14	behavior	behavior	NOUN
ajeer-6552	121	15	(	(	PUNCT
ajeer-6552	121	16	hearson	hearson	NOUN
ajeer-6552	121	17	,	,	PUNCT
ajeer-6552	121	18	2018	2018	NUM
ajeer-6552	121	19	)	)	PUNCT
ajeer-6552	121	20	.	.	PUNCT
ajeer-6552	122	1	agencies	agency	NOUN
ajeer-6552	122	2	must	must	AUX
ajeer-6552	122	3	also	also	ADV
ajeer-6552	122	4	address	address	VERB
ajeer-6552	122	5	misinformation	misinformation	NOUN
ajeer-6552	122	6	that	that	PRON
ajeer-6552	122	7	could	could	AUX
ajeer-6552	122	8	erode	erode	VERB
ajeer-6552	122	9	societal	societal	ADJ
ajeer-6552	122	10	norms	norm	NOUN
ajeer-6552	122	11	and	and	CCONJ
ajeer-6552	122	12	compliance	compliance	NOUN
ajeer-6552	122	13	.	.	PUNCT
ajeer-6552	123	1	fairness	fairness	NOUN
ajeer-6552	123	2	is	be	AUX
ajeer-6552	123	3	a	a	DET
ajeer-6552	123	4	critical	critical	ADJ
ajeer-6552	123	5	factor	factor	NOUN
ajeer-6552	123	6	in	in	ADP
ajeer-6552	123	7	taxpayers	taxpayer	NOUN
ajeer-6552	123	8	'	'	PART
ajeer-6552	123	9	behavior	behavior	NOUN
ajeer-6552	123	10	.	.	PUNCT
ajeer-6552	124	1	perceived	perceive	VERB
ajeer-6552	124	2	fairness	fairness	NOUN
ajeer-6552	124	3	can	can	AUX
ajeer-6552	124	4	be	be	AUX
ajeer-6552	124	5	divided	divide	VERB
ajeer-6552	124	6	into	into	ADP
ajeer-6552	124	7	three	three	NUM
ajeer-6552	124	8	kinds	kind	NOUN
ajeer-6552	124	9	:	:	PUNCT
ajeer-6552	124	10	distributive	distributive	ADJ
ajeer-6552	124	11	fairness	fairness	NOUN
ajeer-6552	124	12	,	,	PUNCT
ajeer-6552	124	13	which	which	PRON
ajeer-6552	124	14	refers	refer	VERB
ajeer-6552	124	15	to	to	ADP
ajeer-6552	124	16	the	the	DET
ajeer-6552	124	17	taxpayers	taxpayer	NOUN
ajeer-6552	124	18	'	'	PART
ajeer-6552	124	19	belief	belief	NOUN
ajeer-6552	124	20	that	that	SCONJ
ajeer-6552	124	21	tax	tax	NOUN
ajeer-6552	124	22	resources	resource	NOUN
ajeer-6552	124	23	are	be	AUX
ajeer-6552	124	24	well	well	ADV
ajeer-6552	124	25	managed	manage	VERB
ajeer-6552	124	26	;	;	PUNCT
ajeer-6552	124	27	procedural	procedural	ADJ
ajeer-6552	124	28	fairness	fairness	NOUN
ajeer-6552	124	29	,	,	PUNCT
ajeer-6552	124	30	which	which	PRON
ajeer-6552	124	31	includes	include	VERB
ajeer-6552	124	32	fair	fair	ADJ
ajeer-6552	124	33	treatment	treatment	NOUN
ajeer-6552	124	34	by	by	ADP
ajeer-6552	124	35	the	the	DET
ajeer-6552	124	36	revenue	revenue	NOUN
ajeer-6552	124	37	authorities	authority	NOUN
ajeer-6552	124	38	during	during	ADP
ajeer-6552	124	39	interactions	interaction	NOUN
ajeer-6552	124	40	;	;	PUNCT
ajeer-6552	124	41	and	and	CCONJ
ajeer-6552	124	42	retributive	retributive	ADJ
ajeer-6552	124	43	fairness	fairness	NOUN
ajeer-6552	124	44	,	,	PUNCT
ajeer-6552	124	45	or	or	CCONJ
ajeer-6552	124	46	the	the	DET
ajeer-6552	124	47	equal	equal	ADJ
ajeer-6552	124	48	application	application	NOUN
ajeer-6552	124	49	of	of	ADP
ajeer-6552	124	50	penalties	penalty	NOUN
ajeer-6552	124	51	for	for	ADP
ajeer-6552	124	52	violations	violation	NOUN
ajeer-6552	124	53	.	.	PUNCT
ajeer-6552	125	1	research	research	NOUN
ajeer-6552	125	2	links	link	NOUN
ajeer-6552	125	3	non	non	NOUN
ajeer-6552	125	4	-	-	NOUN
ajeer-6552	125	5	compliance	compliance	NOUN
ajeer-6552	125	6	to	to	ADP
ajeer-6552	125	7	perceived	perceive	VERB
ajeer-6552	125	8	unfairness	unfairness	NOUN
ajeer-6552	125	9	in	in	ADP
ajeer-6552	125	10	these	these	DET
ajeer-6552	125	11	areas	area	NOUN
ajeer-6552	125	12	(	(	PUNCT
ajeer-6552	125	13	suleman	suleman	PROPN
ajeer-6552	125	14	&	&	CCONJ
ajeer-6552	125	15	ennin	ennin	PROPN
ajeer-6552	125	16	,	,	PUNCT
ajeer-6552	125	17	2023	2023	NUM
ajeer-6552	125	18	)	)	PUNCT
ajeer-6552	125	19	.	.	PUNCT
ajeer-6552	126	1	economic	economic	ADJ
ajeer-6552	126	2	factors	factor	NOUN
ajeer-6552	126	3	also	also	ADV
ajeer-6552	126	4	contribute	contribute	VERB
ajeer-6552	126	5	to	to	ADP
ajeer-6552	126	6	compliance	compliance	NOUN
ajeer-6552	126	7	,	,	PUNCT
ajeer-6552	126	8	although	although	SCONJ
ajeer-6552	126	9	studies	study	NOUN
ajeer-6552	126	10	of	of	ADP
ajeer-6552	126	11	this	this	DET
ajeer-6552	126	12	relationship	relationship	NOUN
ajeer-6552	126	13	are	be	AUX
ajeer-6552	126	14	limited	limit	VERB
ajeer-6552	126	15	.	.	PUNCT
ajeer-6552	127	1	included	include	VERB
ajeer-6552	127	2	in	in	ADP
ajeer-6552	127	3	these	these	PRON
ajeer-6552	127	4	are	be	AUX
ajeer-6552	127	5	the	the	DET
ajeer-6552	127	6	level	level	NOUN
ajeer-6552	127	7	of	of	ADP
ajeer-6552	127	8	income	income	NOUN
ajeer-6552	127	9	,	,	PUNCT
ajeer-6552	127	10	rates	rate	NOUN
ajeer-6552	127	11	of	of	ADP
ajeer-6552	127	12	taxes	taxis	NOUN
ajeer-6552	127	13	,	,	PUNCT
ajeer-6552	127	14	probability	probability	NOUN
ajeer-6552	127	15	of	of	ADP
ajeer-6552	127	16	audits	audits	NOUN
ajeer-6552	127	17	,	,	PUNCT
ajeer-6552	127	18	fines	fine	NOUN
ajeer-6552	127	19	,	,	PUNCT
ajeer-6552	127	20	and	and	CCONJ
ajeer-6552	127	21	benefits	benefit	NOUN
ajeer-6552	127	22	from	from	ADP
ajeer-6552	127	23	taxation	taxation	NOUN
ajeer-6552	127	24	.	.	PUNCT
ajeer-6552	128	1	in	in	ADP
ajeer-6552	128	2	general	general	ADJ
ajeer-6552	128	3	,	,	PUNCT
ajeer-6552	128	4	the	the	PRON
ajeer-6552	128	5	better	well	ADJ
ajeer-6552	128	6	the	the	DET
ajeer-6552	128	7	economic	economic	ADJ
ajeer-6552	128	8	growth	growth	NOUN
ajeer-6552	128	9	,	,	PUNCT
ajeer-6552	128	10	the	the	PRON
ajeer-6552	128	11	higher	high	ADJ
ajeer-6552	128	12	the	the	DET
ajeer-6552	128	13	compliance	compliance	NOUN
ajeer-6552	128	14	(	(	PUNCT
ajeer-6552	128	15	ndajiwo	ndajiwo	ADJ
ajeer-6552	128	16	,	,	PUNCT
ajeer-6552	128	17	2020	2020	NUM
ajeer-6552	128	18	)	)	PUNCT
ajeer-6552	128	19	.	.	PUNCT
ajeer-6552	129	1	asian	asian	ADJ
ajeer-6552	129	2	journal	journal	PROPN
ajeer-6552	129	3	of	of	ADP
ajeer-6552	129	4	economics	economic	NOUN
ajeer-6552	129	5	and	and	CCONJ
ajeer-6552	129	6	empirical	empirical	ADJ
ajeer-6552	129	7	research	research	NOUN
ajeer-6552	129	8	,	,	PUNCT
ajeer-6552	129	9	2025	2025	NUM
ajeer-6552	129	10	,	,	PUNCT
ajeer-6552	129	11	12(1	12(1	NUM
ajeer-6552	129	12	):	):	PUNCT
ajeer-6552	129	13	9	9	NUM
ajeer-6552	129	14	-	-	SYM
ajeer-6552	129	15	20	20	NUM
ajeer-6552	129	16	12	12	NUM
ajeer-6552	129	17	©	©	PROPN
ajeer-6552	129	18	2025	2025	NUM
ajeer-6552	129	19	by	by	ADP
ajeer-6552	129	20	the	the	DET
ajeer-6552	129	21	authors	author	NOUN
ajeer-6552	129	22	;	;	PUNCT
ajeer-6552	129	23	licensee	licensee	PROPN
ajeer-6552	129	24	asian	asian	ADJ
ajeer-6552	129	25	online	online	PROPN
ajeer-6552	129	26	journal	journal	PROPN
ajeer-6552	129	27	publishing	publishing	NOUN
ajeer-6552	129	28	group	group	NOUN
ajeer-6552	129	29	interrelations	interrelation	NOUN
ajeer-6552	129	30	among	among	ADP
ajeer-6552	129	31	these	these	DET
ajeer-6552	129	32	compliance	compliance	NOUN
ajeer-6552	129	33	factors	factor	NOUN
ajeer-6552	129	34	are	be	AUX
ajeer-6552	129	35	important	important	ADJ
ajeer-6552	129	36	,	,	PUNCT
ajeer-6552	129	37	too	too	ADV
ajeer-6552	129	38	.	.	PUNCT
ajeer-6552	130	1	the	the	DET
ajeer-6552	130	2	revenue	revenue	NOUN
ajeer-6552	130	3	authorities	authority	NOUN
ajeer-6552	130	4	have	have	VERB
ajeer-6552	130	5	to	to	PART
ajeer-6552	130	6	find	find	VERB
ajeer-6552	130	7	a	a	DET
ajeer-6552	130	8	delicate	delicate	ADJ
ajeer-6552	130	9	balance	balance	NOUN
ajeer-6552	130	10	between	between	ADP
ajeer-6552	130	11	control	control	NOUN
ajeer-6552	130	12	and	and	CCONJ
ajeer-6552	130	13	supportive	supportive	ADJ
ajeer-6552	130	14	measures	measure	NOUN
ajeer-6552	130	15	.	.	PUNCT
ajeer-6552	131	1	too	too	ADV
ajeer-6552	131	2	heavy	heavy	ADV
ajeer-6552	131	3	-	-	PUNCT
ajeer-6552	131	4	handed	handed	ADJ
ajeer-6552	131	5	enforcement	enforcement	NOUN
ajeer-6552	131	6	might	might	AUX
ajeer-6552	131	7	breed	breed	VERB
ajeer-6552	131	8	distrust	distrust	NOUN
ajeer-6552	131	9	and	and	CCONJ
ajeer-6552	131	10	lead	lead	VERB
ajeer-6552	131	11	to	to	ADP
ajeer-6552	131	12	less	less	ADJ
ajeer-6552	131	13	compliance	compliance	NOUN
ajeer-6552	131	14	.	.	PUNCT
ajeer-6552	132	1	a	a	DET
ajeer-6552	132	2	hard	hard	ADV
ajeer-6552	132	3	-	-	PUNCT
ajeer-6552	132	4	hitting	hit	VERB
ajeer-6552	132	5	public	public	ADJ
ajeer-6552	132	6	program	program	NOUN
ajeer-6552	132	7	against	against	ADP
ajeer-6552	132	8	non	non	ADJ
ajeer-6552	132	9	-	-	ADJ
ajeer-6552	132	10	compliance	compliance	NOUN
ajeer-6552	132	11	reinforces	reinforce	VERB
ajeer-6552	132	12	societal	societal	ADJ
ajeer-6552	132	13	norms	norm	NOUN
ajeer-6552	132	14	—	—	PUNCT
ajeer-6552	132	15	that	that	ADV
ajeer-6552	132	16	is	is	ADV
ajeer-6552	132	17	,	,	PUNCT
ajeer-6552	132	18	it	it	PRON
ajeer-6552	132	19	tells	tell	VERB
ajeer-6552	132	20	people	people	NOUN
ajeer-6552	132	21	that	that	SCONJ
ajeer-6552	132	22	such	such	ADJ
ajeer-6552	132	23	behavior	behavior	NOUN
ajeer-6552	132	24	is	be	AUX
ajeer-6552	132	25	socially	socially	ADV
ajeer-6552	132	26	unacceptable	unacceptable	ADJ
ajeer-6552	132	27	.	.	PUNCT
ajeer-6552	133	1	in	in	ADP
ajeer-6552	133	2	this	this	DET
ajeer-6552	133	3	way	way	NOUN
ajeer-6552	133	4	,	,	PUNCT
ajeer-6552	133	5	tax	tax	NOUN
ajeer-6552	133	6	compliance	compliance	NOUN
ajeer-6552	133	7	requires	require	VERB
ajeer-6552	133	8	a	a	DET
ajeer-6552	133	9	combination	combination	NOUN
ajeer-6552	133	10	of	of	ADP
ajeer-6552	133	11	many	many	ADJ
ajeer-6552	133	12	intertwined	intertwine	VERB
ajeer-6552	133	13	factors	factor	NOUN
ajeer-6552	133	14	,	,	PUNCT
ajeer-6552	133	15	including	include	VERB
ajeer-6552	133	16	deterrence	deterrence	NOUN
ajeer-6552	133	17	and	and	CCONJ
ajeer-6552	133	18	equity	equity	NOUN
ajeer-6552	133	19	,	,	PUNCT
ajeer-6552	133	20	economic	economic	ADJ
ajeer-6552	133	21	incentives	incentive	NOUN
ajeer-6552	133	22	,	,	PUNCT
ajeer-6552	133	23	and	and	CCONJ
ajeer-6552	133	24	social	social	ADJ
ajeer-6552	133	25	norms	norm	NOUN
ajeer-6552	133	26	.	.	PUNCT
ajeer-6552	134	1	revenue	revenue	NOUN
ajeer-6552	134	2	agencies	agency	NOUN
ajeer-6552	134	3	should	should	AUX
ajeer-6552	134	4	follow	follow	VERB
ajeer-6552	134	5	a	a	DET
ajeer-6552	134	6	balanced	balanced	ADJ
ajeer-6552	134	7	and	and	CCONJ
ajeer-6552	134	8	informed	informed	ADJ
ajeer-6552	134	9	approach	approach	NOUN
ajeer-6552	134	10	in	in	ADP
ajeer-6552	134	11	trying	try	VERB
ajeer-6552	134	12	to	to	PART
ajeer-6552	134	13	impact	impact	VERB
ajeer-6552	134	14	taxpayer	taxpayer	NOUN
ajeer-6552	134	15	behavior	behavior	NOUN
ajeer-6552	134	16	(	(	PUNCT
ajeer-6552	134	17	hearson	hearson	NOUN
ajeer-6552	134	18	,	,	PUNCT
ajeer-6552	134	19	2018	2018	NUM
ajeer-6552	134	20	)	)	PUNCT
ajeer-6552	134	21	.	.	PUNCT
ajeer-6552	135	1	2.4	2.4	NUM
ajeer-6552	135	2	.	.	PUNCT
ajeer-6552	136	1	the	the	DET
ajeer-6552	136	2	concept	concept	NOUN
ajeer-6552	136	3	of	of	ADP
ajeer-6552	136	4	small	small	ADJ
ajeer-6552	136	5	businesses	business	NOUN
ajeer-6552	136	6	the	the	DET
ajeer-6552	136	7	connotation	connotation	NOUN
ajeer-6552	136	8	of	of	ADP
ajeer-6552	136	9	what	what	PRON
ajeer-6552	136	10	'	'	PUNCT
ajeer-6552	136	11	smes	sme	NOUN
ajeer-6552	136	12	'	'	PART
ajeer-6552	136	13	are	be	AUX
ajeer-6552	136	14	,	,	PUNCT
ajeer-6552	136	15	and	and	CCONJ
ajeer-6552	136	16	therefore	therefore	ADV
ajeer-6552	136	17	,	,	PUNCT
ajeer-6552	136	18	different	different	ADJ
ajeer-6552	136	19	regions	region	NOUN
ajeer-6552	136	20	of	of	ADP
ajeer-6552	136	21	the	the	DET
ajeer-6552	136	22	world	world	NOUN
ajeer-6552	136	23	have	have	VERB
ajeer-6552	136	24	different	different	ADJ
ajeer-6552	136	25	criteria	criterion	NOUN
ajeer-6552	136	26	due	due	ADP
ajeer-6552	136	27	to	to	ADP
ajeer-6552	136	28	contextual	contextual	ADJ
ajeer-6552	136	29	and	and	CCONJ
ajeer-6552	136	30	purpose	purpose	NOUN
ajeer-6552	136	31	differences	difference	NOUN
ajeer-6552	136	32	.	.	PUNCT
ajeer-6552	137	1	many	many	ADJ
ajeer-6552	137	2	classifications	classification	NOUN
ajeer-6552	137	3	are	be	AUX
ajeer-6552	137	4	pegged	peg	VERB
ajeer-6552	137	5	on	on	ADP
ajeer-6552	137	6	the	the	DET
ajeer-6552	137	7	number	number	NOUN
ajeer-6552	137	8	of	of	ADP
ajeer-6552	137	9	personnel	personnel	NOUN
ajeer-6552	137	10	,	,	PUNCT
ajeer-6552	137	11	monetary	monetary	ADJ
ajeer-6552	137	12	value	value	NOUN
ajeer-6552	137	13	,	,	PUNCT
ajeer-6552	137	14	and	and	CCONJ
ajeer-6552	137	15	fixed	fix	VERB
ajeer-6552	137	16	assets	asset	NOUN
ajeer-6552	137	17	(	(	PUNCT
ajeer-6552	137	18	abiahu	abiahu	NOUN
ajeer-6552	137	19	,	,	PUNCT
ajeer-6552	137	20	emuoghene	emuoghene	ADJ
ajeer-6552	137	21	,	,	PUNCT
ajeer-6552	137	22	egbunike	egbunike	ADJ
ajeer-6552	137	23	,	,	PUNCT
ajeer-6552	137	24	&	&	CCONJ
ajeer-6552	137	25	obada	obada	NOUN
ajeer-6552	137	26	,	,	PUNCT
ajeer-6552	137	27	2021	2021	NUM
ajeer-6552	137	28	)	)	PUNCT
ajeer-6552	137	29	.	.	PUNCT
ajeer-6552	138	1	according	accord	VERB
ajeer-6552	138	2	to	to	ADP
ajeer-6552	138	3	adefunke	adefunke	PROPN
ajeer-6552	138	4	and	and	CCONJ
ajeer-6552	138	5	usiomon	usiomon	ADJ
ajeer-6552	138	6	(	(	PUNCT
ajeer-6552	138	7	2022	2022	NUM
ajeer-6552	138	8	)	)	PUNCT
ajeer-6552	138	9	,	,	PUNCT
ajeer-6552	138	10	countries	country	NOUN
ajeer-6552	138	11	also	also	ADV
ajeer-6552	138	12	adapt	adapt	VERB
ajeer-6552	138	13	the	the	DET
ajeer-6552	138	14	definition	definition	NOUN
ajeer-6552	138	15	to	to	PART
ajeer-6552	138	16	suit	suit	VERB
ajeer-6552	138	17	their	their	PRON
ajeer-6552	138	18	economic	economic	ADJ
ajeer-6552	138	19	contexts	context	NOUN
ajeer-6552	138	20	and	and	CCONJ
ajeer-6552	138	21	the	the	DET
ajeer-6552	138	22	usual	usual	ADJ
ajeer-6552	138	23	business	business	NOUN
ajeer-6552	138	24	sizes	size	NOUN
ajeer-6552	138	25	.	.	PUNCT
ajeer-6552	139	1	for	for	ADP
ajeer-6552	139	2	example	example	NOUN
ajeer-6552	139	3	,	,	PUNCT
ajeer-6552	139	4	the	the	DET
ajeer-6552	139	5	u.s	u.s	PROPN
ajeer-6552	139	6	.	.	PROPN
ajeer-6552	139	7	and	and	CCONJ
ajeer-6552	139	8	canada	canada	PROPN
ajeer-6552	139	9	consider	consider	VERB
ajeer-6552	139	10	all	all	DET
ajeer-6552	139	11	firms	firm	NOUN
ajeer-6552	139	12	with	with	ADP
ajeer-6552	139	13	under	under	ADP
ajeer-6552	139	14	500	500	NUM
ajeer-6552	139	15	employees	employee	NOUN
ajeer-6552	139	16	to	to	PART
ajeer-6552	139	17	be	be	AUX
ajeer-6552	139	18	smes	sme	NOUN
ajeer-6552	139	19	,	,	PUNCT
ajeer-6552	139	20	while	while	SCONJ
ajeer-6552	139	21	the	the	DET
ajeer-6552	139	22	european	european	PROPN
ajeer-6552	139	23	union	union	PROPN
ajeer-6552	139	24	uses	use	VERB
ajeer-6552	139	25	below	below	ADP
ajeer-6552	139	26	50	50	NUM
ajeer-6552	139	27	employees	employee	NOUN
ajeer-6552	139	28	for	for	ADP
ajeer-6552	139	29	smes	sme	NOUN
ajeer-6552	139	30	and	and	CCONJ
ajeer-6552	139	31	250	250	NUM
ajeer-6552	139	32	for	for	ADP
ajeer-6552	139	33	medium	medium	ADJ
ajeer-6552	139	34	-	-	PUNCT
ajeer-6552	139	35	sized	sized	ADJ
ajeer-6552	139	36	businesses	business	NOUN
ajeer-6552	139	37	.	.	PUNCT
ajeer-6552	140	1	even	even	ADV
ajeer-6552	140	2	the	the	DET
ajeer-6552	140	3	definition	definition	NOUN
ajeer-6552	140	4	varies	vary	VERB
ajeer-6552	140	5	in	in	ADP
ajeer-6552	140	6	ghana	ghana	PROPN
ajeer-6552	140	7	.	.	PUNCT
ajeer-6552	141	1	the	the	DET
ajeer-6552	141	2	ghana	ghana	PROPN
ajeer-6552	141	3	statistical	statistical	ADJ
ajeer-6552	141	4	service	service	NOUN
ajeer-6552	141	5	(	(	PUNCT
ajeer-6552	141	6	gss	gss	PROPN
ajeer-6552	141	7	,	,	PUNCT
ajeer-6552	141	8	2000	2000	NUM
ajeer-6552	141	9	)	)	PUNCT
ajeer-6552	141	10	defined	define	VERB
ajeer-6552	141	11	a	a	DET
ajeer-6552	141	12	small	small	ADJ
ajeer-6552	141	13	-	-	PUNCT
ajeer-6552	141	14	scale	scale	NOUN
ajeer-6552	141	15	business	business	NOUN
ajeer-6552	141	16	as	as	ADP
ajeer-6552	141	17	an	an	DET
ajeer-6552	141	18	enterprise	enterprise	NOUN
ajeer-6552	141	19	having	have	VERB
ajeer-6552	141	20	fewer	few	ADJ
ajeer-6552	141	21	than	than	ADP
ajeer-6552	141	22	10	10	NUM
ajeer-6552	141	23	employees	employee	NOUN
ajeer-6552	141	24	,	,	PUNCT
ajeer-6552	141	25	whereas	whereas	SCONJ
ajeer-6552	141	26	suleman	suleman	PROPN
ajeer-6552	141	27	and	and	CCONJ
ajeer-6552	141	28	ennin	ennin	PROPN
ajeer-6552	141	29	(	(	PUNCT
ajeer-6552	141	30	2023	2023	NUM
ajeer-6552	141	31	)	)	PUNCT
ajeer-6552	141	32	state	state	NOUN
ajeer-6552	141	33	that	that	SCONJ
ajeer-6552	141	34	the	the	DET
ajeer-6552	141	35	national	national	PROPN
ajeer-6552	141	36	board	board	PROPN
ajeer-6552	141	37	for	for	ADP
ajeer-6552	141	38	small	small	ADJ
ajeer-6552	141	39	scale	scale	NOUN
ajeer-6552	141	40	industries	industry	NOUN
ajeer-6552	141	41	(	(	PUNCT
ajeer-6552	141	42	nbssi	nbssi	ADJ
ajeer-6552	141	43	)	)	PUNCT
ajeer-6552	141	44	defines	define	VERB
ajeer-6552	141	45	micro	micro	NOUN
ajeer-6552	141	46	-	-	NOUN
ajeer-6552	141	47	enterprises	enterprise	NOUN
ajeer-6552	141	48	to	to	PART
ajeer-6552	141	49	include	include	VERB
ajeer-6552	141	50	fewer	few	ADJ
ajeer-6552	141	51	than	than	ADP
ajeer-6552	141	52	six	six	NUM
ajeer-6552	141	53	employees	employee	NOUN
ajeer-6552	141	54	,	,	PUNCT
ajeer-6552	141	55	while	while	SCONJ
ajeer-6552	141	56	small	small	ADJ
ajeer-6552	141	57	enterprises	enterprise	NOUN
ajeer-6552	141	58	would	would	AUX
ajeer-6552	141	59	include	include	VERB
ajeer-6552	141	60	10	10	NUM
ajeer-6552	141	61	-	-	SYM
ajeer-6552	141	62	29	29	NUM
ajeer-6552	141	63	employees	employee	NOUN
ajeer-6552	141	64	.	.	PUNCT
ajeer-6552	142	1	additionally	additionally	ADV
ajeer-6552	142	2	,	,	PUNCT
ajeer-6552	142	3	the	the	DET
ajeer-6552	142	4	national	national	PROPN
ajeer-6552	142	5	board	board	PROPN
ajeer-6552	142	6	for	for	ADP
ajeer-6552	142	7	small	small	ADJ
ajeer-6552	142	8	scale	scale	NOUN
ajeer-6552	142	9	industries	industry	NOUN
ajeer-6552	142	10	classifies	classify	VERB
ajeer-6552	142	11	small	small	ADJ
ajeer-6552	142	12	enterprises	enterprise	NOUN
ajeer-6552	142	13	to	to	PART
ajeer-6552	142	14	include	include	VERB
ajeer-6552	142	15	6	6	NUM
ajeer-6552	142	16	-	-	SYM
ajeer-6552	142	17	29	29	NUM
ajeer-6552	142	18	employees	employee	NOUN
ajeer-6552	142	19	.	.	PUNCT
ajeer-6552	143	1	operationally	operationally	ADV
ajeer-6552	143	2	,	,	PUNCT
ajeer-6552	143	3	in	in	ADP
ajeer-6552	143	4	this	this	DET
ajeer-6552	143	5	paper	paper	NOUN
ajeer-6552	143	6	,	,	PUNCT
ajeer-6552	143	7	small	small	ADJ
ajeer-6552	143	8	businesses	business	NOUN
ajeer-6552	143	9	will	will	AUX
ajeer-6552	143	10	be	be	AUX
ajeer-6552	143	11	defined	define	VERB
ajeer-6552	143	12	as	as	ADP
ajeer-6552	143	13	firms	firm	NOUN
ajeer-6552	143	14	with	with	ADP
ajeer-6552	143	15	6	6	NUM
ajeer-6552	143	16	-	-	SYM
ajeer-6552	143	17	29	29	NUM
ajeer-6552	143	18	employees	employee	NOUN
ajeer-6552	143	19	,	,	PUNCT
ajeer-6552	143	20	falling	fall	VERB
ajeer-6552	143	21	within	within	ADP
ajeer-6552	143	22	the	the	DET
ajeer-6552	143	23	ghanaian	ghanaian	ADJ
ajeer-6552	143	24	context	context	NOUN
ajeer-6552	143	25	.	.	PUNCT
ajeer-6552	144	1	2.5	2.5	NUM
ajeer-6552	144	2	.	.	PUNCT
ajeer-6552	145	1	taxation	taxation	NOUN
ajeer-6552	145	2	and	and	CCONJ
ajeer-6552	145	3	small	small	ADJ
ajeer-6552	145	4	businesses	business	NOUN
ajeer-6552	145	5	tax	tax	NOUN
ajeer-6552	145	6	policy	policy	NOUN
ajeer-6552	145	7	typically	typically	ADV
ajeer-6552	145	8	relies	rely	VERB
ajeer-6552	145	9	on	on	ADP
ajeer-6552	145	10	two	two	NUM
ajeer-6552	145	11	approaches	approach	NOUN
ajeer-6552	145	12	:	:	PUNCT
ajeer-6552	145	13	offering	offer	VERB
ajeer-6552	145	14	incentives	incentive	NOUN
ajeer-6552	145	15	and	and	CCONJ
ajeer-6552	145	16	implementing	implement	VERB
ajeer-6552	145	17	efficient	efficient	ADJ
ajeer-6552	145	18	tax	tax	NOUN
ajeer-6552	145	19	collection	collection	NOUN
ajeer-6552	145	20	methods	method	NOUN
ajeer-6552	145	21	(	(	PUNCT
ajeer-6552	145	22	atawodi	atawodi	NOUN
ajeer-6552	145	23	&	&	CCONJ
ajeer-6552	145	24	ojeka	ojeka	PROPN
ajeer-6552	145	25	,	,	PUNCT
ajeer-6552	145	26	2012	2012	NUM
ajeer-6552	145	27	)	)	PUNCT
ajeer-6552	145	28	.	.	PUNCT
ajeer-6552	146	1	these	these	PRON
ajeer-6552	146	2	include	include	VERB
ajeer-6552	146	3	incentives	incentive	NOUN
ajeer-6552	146	4	for	for	ADP
ajeer-6552	146	5	corporate	corporate	ADJ
ajeer-6552	146	6	income	income	NOUN
ajeer-6552	146	7	tax	tax	NOUN
ajeer-6552	146	8	rates	rate	NOUN
ajeer-6552	146	9	,	,	PUNCT
ajeer-6552	146	10	tax	tax	NOUN
ajeer-6552	146	11	holidays	holiday	NOUN
ajeer-6552	146	12	,	,	PUNCT
ajeer-6552	146	13	and	and	CCONJ
ajeer-6552	146	14	exclusions	exclusion	NOUN
ajeer-6552	146	15	for	for	ADP
ajeer-6552	146	16	the	the	DET
ajeer-6552	146	17	growth	growth	NOUN
ajeer-6552	146	18	of	of	ADP
ajeer-6552	146	19	small	small	ADJ
ajeer-6552	146	20	businesses	business	NOUN
ajeer-6552	146	21	.	.	PUNCT
ajeer-6552	147	1	this	this	PRON
ajeer-6552	147	2	will	will	AUX
ajeer-6552	147	3	correspond	correspond	VERB
ajeer-6552	147	4	with	with	ADP
ajeer-6552	147	5	the	the	DET
ajeer-6552	147	6	specific	specific	ADJ
ajeer-6552	147	7	conditions	condition	NOUN
ajeer-6552	147	8	of	of	ADP
ajeer-6552	147	9	each	each	DET
ajeer-6552	147	10	country	country	NOUN
ajeer-6552	147	11	and	and	CCONJ
ajeer-6552	147	12	its	its	PRON
ajeer-6552	147	13	administrative	administrative	ADJ
ajeer-6552	147	14	capability	capability	NOUN
ajeer-6552	147	15	for	for	ADP
ajeer-6552	147	16	increasing	increase	VERB
ajeer-6552	147	17	revenue	revenue	NOUN
ajeer-6552	147	18	efficiently	efficiently	ADV
ajeer-6552	147	19	.	.	PUNCT
ajeer-6552	148	1	for	for	ADP
ajeer-6552	148	2	a	a	DET
ajeer-6552	148	3	developing	develop	VERB
ajeer-6552	148	4	country	country	NOUN
ajeer-6552	148	5	like	like	ADP
ajeer-6552	148	6	ghana	ghana	PROPN
ajeer-6552	148	7	,	,	PUNCT
ajeer-6552	148	8	which	which	PRON
ajeer-6552	148	9	faces	face	VERB
ajeer-6552	148	10	the	the	DET
ajeer-6552	148	11	problems	problem	NOUN
ajeer-6552	148	12	of	of	ADP
ajeer-6552	148	13	resource	resource	NOUN
ajeer-6552	148	14	mobilization	mobilization	NOUN
ajeer-6552	148	15	,	,	PUNCT
ajeer-6552	148	16	infrastructure	infrastructure	NOUN
ajeer-6552	148	17	,	,	PUNCT
ajeer-6552	148	18	job	job	NOUN
ajeer-6552	148	19	creation	creation	NOUN
ajeer-6552	148	20	,	,	PUNCT
ajeer-6552	148	21	and	and	CCONJ
ajeer-6552	148	22	diversification	diversification	NOUN
ajeer-6552	148	23	from	from	ADP
ajeer-6552	148	24	dependence	dependence	NOUN
ajeer-6552	148	25	on	on	ADP
ajeer-6552	148	26	oil	oil	NOUN
ajeer-6552	148	27	,	,	PUNCT
ajeer-6552	148	28	it	it	PRON
ajeer-6552	148	29	is	be	AUX
ajeer-6552	148	30	essential	essential	ADJ
ajeer-6552	148	31	to	to	PART
ajeer-6552	148	32	increase	increase	VERB
ajeer-6552	148	33	the	the	DET
ajeer-6552	148	34	tax	tax	NOUN
ajeer-6552	148	35	net	net	NOUN
ajeer-6552	148	36	(	(	PUNCT
ajeer-6552	148	37	awotwe	awotwe	NOUN
ajeer-6552	148	38	,	,	PUNCT
ajeer-6552	148	39	2018	2018	NUM
ajeer-6552	148	40	)	)	PUNCT
ajeer-6552	148	41	.	.	PUNCT
ajeer-6552	149	1	it	it	PRON
ajeer-6552	149	2	also	also	ADV
ajeer-6552	149	3	requires	require	VERB
ajeer-6552	149	4	a	a	DET
ajeer-6552	149	5	progressive	progressive	ADJ
ajeer-6552	149	6	tax	tax	NOUN
ajeer-6552	149	7	system	system	NOUN
ajeer-6552	149	8	in	in	ADP
ajeer-6552	149	9	which	which	PRON
ajeer-6552	149	10	higher	high	ADJ
ajeer-6552	149	11	earners	earner	NOUN
ajeer-6552	149	12	in	in	ADP
ajeer-6552	149	13	the	the	DET
ajeer-6552	149	14	country	country	NOUN
ajeer-6552	149	15	pay	pay	VERB
ajeer-6552	149	16	more	more	ADJ
ajeer-6552	149	17	while	while	SCONJ
ajeer-6552	149	18	providing	provide	VERB
ajeer-6552	149	19	adequate	adequate	ADJ
ajeer-6552	149	20	incentives	incentive	NOUN
ajeer-6552	149	21	to	to	ADP
ajeer-6552	149	22	low	low	ADJ
ajeer-6552	149	23	-	-	PUNCT
ajeer-6552	149	24	income	income	NOUN
ajeer-6552	149	25	earners	earner	NOUN
ajeer-6552	149	26	.	.	PUNCT
ajeer-6552	150	1	this	this	PRON
ajeer-6552	150	2	is	be	AUX
ajeer-6552	150	3	critical	critical	ADJ
ajeer-6552	150	4	for	for	ADP
ajeer-6552	150	5	equity	equity	NOUN
ajeer-6552	150	6	and	and	CCONJ
ajeer-6552	150	7	economic	economic	ADJ
ajeer-6552	150	8	efficiency	efficiency	NOUN
ajeer-6552	150	9	.	.	PUNCT
ajeer-6552	151	1	unduly	unduly	ADV
ajeer-6552	151	2	favorable	favorable	ADJ
ajeer-6552	151	3	tax	tax	NOUN
ajeer-6552	151	4	policies	policy	NOUN
ajeer-6552	151	5	for	for	ADP
ajeer-6552	151	6	small	small	ADJ
ajeer-6552	151	7	businesses	business	NOUN
ajeer-6552	151	8	encourage	encourage	VERB
ajeer-6552	151	9	underreporting	underreporting	NOUN
ajeer-6552	151	10	of	of	ADP
ajeer-6552	151	11	income	income	NOUN
ajeer-6552	151	12	or	or	CCONJ
ajeer-6552	151	13	artificially	artificially	ADV
ajeer-6552	151	14	dividing	divide	VERB
ajeer-6552	151	15	larger	large	ADJ
ajeer-6552	151	16	companies	company	NOUN
ajeer-6552	151	17	to	to	PART
ajeer-6552	151	18	reduce	reduce	VERB
ajeer-6552	151	19	tax	tax	NOUN
ajeer-6552	151	20	liabilities	liability	NOUN
ajeer-6552	151	21	.	.	PUNCT
ajeer-6552	152	1	anti	anti	ADJ
ajeer-6552	152	2	-	-	ADJ
ajeer-6552	152	3	fragmentation	fragmentation	ADJ
ajeer-6552	152	4	laws	law	NOUN
ajeer-6552	152	5	may	may	AUX
ajeer-6552	152	6	prohibit	prohibit	VERB
ajeer-6552	152	7	these	these	DET
ajeer-6552	152	8	practices	practice	NOUN
ajeer-6552	152	9	while	while	SCONJ
ajeer-6552	152	10	allowing	allow	VERB
ajeer-6552	152	11	the	the	DET
ajeer-6552	152	12	market	market	NOUN
ajeer-6552	152	13	failure	failure	NOUN
ajeer-6552	152	14	of	of	ADP
ajeer-6552	152	15	small	small	ADJ
ajeer-6552	152	16	business	business	NOUN
ajeer-6552	152	17	finance	finance	NOUN
ajeer-6552	152	18	to	to	PART
ajeer-6552	152	19	be	be	AUX
ajeer-6552	152	20	rectified	rectify	VERB
ajeer-6552	152	21	(	(	PUNCT
ajeer-6552	152	22	malik	malik	PROPN
ajeer-6552	152	23	et	et	PROPN
ajeer-6552	152	24	al	al	PROPN
ajeer-6552	152	25	.	.	PROPN
ajeer-6552	152	26	,	,	PUNCT
ajeer-6552	152	27	2021	2021	NUM
ajeer-6552	152	28	)	)	PUNCT
ajeer-6552	152	29	.	.	PUNCT
ajeer-6552	153	1	for	for	ADP
ajeer-6552	153	2	example	example	NOUN
ajeer-6552	153	3	,	,	PUNCT
ajeer-6552	153	4	in	in	ADP
ajeer-6552	153	5	ghana	ghana	PROPN
ajeer-6552	153	6	,	,	PUNCT
ajeer-6552	153	7	small	small	ADJ
ajeer-6552	153	8	-	-	PUNCT
ajeer-6552	153	9	scale	scale	NOUN
ajeer-6552	153	10	entrepreneurs	entrepreneur	NOUN
ajeer-6552	153	11	regard	regard	VERB
ajeer-6552	153	12	the	the	DET
ajeer-6552	153	13	tax	tax	NOUN
ajeer-6552	153	14	system	system	NOUN
ajeer-6552	153	15	as	as	ADP
ajeer-6552	153	16	inefficient	inefficient	ADJ
ajeer-6552	153	17	and	and	CCONJ
ajeer-6552	153	18	not	not	PART
ajeer-6552	153	19	contributing	contribute	VERB
ajeer-6552	153	20	to	to	PART
ajeer-6552	153	21	socio	socio	VERB
ajeer-6552	153	22	-	-	PUNCT
ajeer-6552	153	23	economic	economic	ADJ
ajeer-6552	153	24	development	development	NOUN
ajeer-6552	153	25	.	.	PUNCT
ajeer-6552	154	1	benefits	benefit	NOUN
ajeer-6552	154	2	visibly	visibly	ADV
ajeer-6552	154	3	arising	arise	VERB
ajeer-6552	154	4	from	from	ADP
ajeer-6552	154	5	tax	tax	NOUN
ajeer-6552	154	6	contributions	contribution	NOUN
ajeer-6552	154	7	breed	breed	VERB
ajeer-6552	154	8	non	non	ADJ
ajeer-6552	154	9	-	-	NOUN
ajeer-6552	154	10	compliance	compliance	NOUN
ajeer-6552	154	11	.	.	PUNCT
ajeer-6552	155	1	good	good	ADJ
ajeer-6552	155	2	governance	governance	NOUN
ajeer-6552	155	3	,	,	PUNCT
ajeer-6552	155	4	coupled	couple	VERB
ajeer-6552	155	5	with	with	ADP
ajeer-6552	155	6	the	the	DET
ajeer-6552	155	7	efficient	efficient	ADJ
ajeer-6552	155	8	use	use	NOUN
ajeer-6552	155	9	of	of	ADP
ajeer-6552	155	10	the	the	DET
ajeer-6552	155	11	proceeds	proceed	NOUN
ajeer-6552	155	12	accruing	accrue	VERB
ajeer-6552	155	13	from	from	ADP
ajeer-6552	155	14	taxes	taxis	NOUN
ajeer-6552	155	15	,	,	PUNCT
ajeer-6552	155	16	would	would	AUX
ajeer-6552	155	17	improve	improve	VERB
ajeer-6552	155	18	the	the	DET
ajeer-6552	155	19	morale	morale	NOUN
ajeer-6552	155	20	for	for	ADP
ajeer-6552	155	21	paying	pay	VERB
ajeer-6552	155	22	taxes	taxis	NOUN
ajeer-6552	155	23	,	,	PUNCT
ajeer-6552	155	24	hence	hence	ADV
ajeer-6552	155	25	accommodating	accommodate	VERB
ajeer-6552	155	26	and	and	CCONJ
ajeer-6552	155	27	developing	develop	VERB
ajeer-6552	155	28	an	an	DET
ajeer-6552	155	29	attitude	attitude	NOUN
ajeer-6552	155	30	towards	towards	ADP
ajeer-6552	155	31	taxation	taxation	NOUN
ajeer-6552	155	32	(	(	PUNCT
ajeer-6552	155	33	garcia	garcia	PROPN
ajeer-6552	155	34	-	-	PUNCT
ajeer-6552	155	35	bernardo	bernardo	PROPN
ajeer-6552	155	36	,	,	PUNCT
ajeer-6552	155	37	janský	janský	PROPN
ajeer-6552	155	38	,	,	PUNCT
ajeer-6552	155	39	&	&	CCONJ
ajeer-6552	155	40	tørsløv	tørsløv	NOUN
ajeer-6552	155	41	,	,	PUNCT
ajeer-6552	155	42	2021	2021	NUM
ajeer-6552	155	43	)	)	PUNCT
ajeer-6552	155	44	.	.	PUNCT
ajeer-6552	156	1	2.6	2.6	NUM
ajeer-6552	156	2	.	.	PUNCT
ajeer-6552	156	3	tax	tax	NOUN
ajeer-6552	156	4	practices	practice	NOUN
ajeer-6552	156	5	favorable	favorable	ADJ
ajeer-6552	156	6	for	for	ADP
ajeer-6552	156	7	small	small	ADJ
ajeer-6552	156	8	businesses	business	NOUN
ajeer-6552	156	9	fiscal	fiscal	ADJ
ajeer-6552	156	10	policy	policy	NOUN
ajeer-6552	156	11	thus	thus	ADV
ajeer-6552	156	12	becomes	become	VERB
ajeer-6552	156	13	hugely	hugely	ADV
ajeer-6552	156	14	instrumental	instrumental	ADJ
ajeer-6552	156	15	in	in	ADP
ajeer-6552	156	16	stabilizing	stabilize	VERB
ajeer-6552	156	17	a	a	DET
ajeer-6552	156	18	macro	macro	ADJ
ajeer-6552	156	19	economy	economy	NOUN
ajeer-6552	156	20	,	,	PUNCT
ajeer-6552	156	21	and	and	CCONJ
ajeer-6552	156	22	for	for	ADP
ajeer-6552	156	23	that	that	PRON
ajeer-6552	156	24	,	,	PUNCT
ajeer-6552	156	25	tax	tax	NOUN
ajeer-6552	156	26	policy	policy	NOUN
ajeer-6552	156	27	is	be	AUX
ajeer-6552	156	28	employed	employ	VERB
ajeer-6552	156	29	as	as	ADP
ajeer-6552	156	30	an	an	DET
ajeer-6552	156	31	important	important	ADJ
ajeer-6552	156	32	tool	tool	NOUN
ajeer-6552	156	33	,	,	PUNCT
ajeer-6552	156	34	which	which	PRON
ajeer-6552	156	35	helps	help	VERB
ajeer-6552	156	36	in	in	ADP
ajeer-6552	156	37	the	the	DET
ajeer-6552	156	38	generation	generation	NOUN
ajeer-6552	156	39	of	of	ADP
ajeer-6552	156	40	revenue	revenue	NOUN
ajeer-6552	156	41	and	and	CCONJ
ajeer-6552	156	42	economic	economic	ADJ
ajeer-6552	156	43	growth	growth	NOUN
ajeer-6552	156	44	.	.	PUNCT
ajeer-6552	157	1	good	good	ADJ
ajeer-6552	157	2	tax	tax	NOUN
ajeer-6552	157	3	policy	policy	NOUN
ajeer-6552	157	4	uses	use	VERB
ajeer-6552	157	5	lower	low	ADJ
ajeer-6552	157	6	corporate	corporate	ADJ
ajeer-6552	157	7	tax	tax	NOUN
ajeer-6552	157	8	rates	rate	NOUN
ajeer-6552	157	9	and	and	CCONJ
ajeer-6552	157	10	inducements	inducement	NOUN
ajeer-6552	157	11	to	to	PART
ajeer-6552	157	12	foster	foster	VERB
ajeer-6552	157	13	small	small	ADJ
ajeer-6552	157	14	business	business	NOUN
ajeer-6552	157	15	entrepreneurship	entrepreneurship	NOUN
ajeer-6552	157	16	.	.	PUNCT
ajeer-6552	158	1	the	the	DET
ajeer-6552	158	2	philosophy	philosophy	NOUN
ajeer-6552	158	3	is	be	AUX
ajeer-6552	158	4	to	to	PART
ajeer-6552	158	5	collect	collect	VERB
ajeer-6552	158	6	revenue	revenue	NOUN
ajeer-6552	158	7	with	with	ADP
ajeer-6552	158	8	the	the	DET
ajeer-6552	158	9	least	least	ADJ
ajeer-6552	158	10	economic	economic	ADJ
ajeer-6552	158	11	distortions	distortion	NOUN
ajeer-6552	158	12	and	and	CCONJ
ajeer-6552	158	13	to	to	PART
ajeer-6552	158	14	be	be	AUX
ajeer-6552	158	15	non	non	ADJ
ajeer-6552	158	16	-	-	ADJ
ajeer-6552	158	17	discriminatory	discriminatory	ADJ
ajeer-6552	158	18	among	among	ADP
ajeer-6552	158	19	various	various	ADJ
ajeer-6552	158	20	groupings	grouping	NOUN
ajeer-6552	158	21	of	of	ADP
ajeer-6552	158	22	society	society	NOUN
ajeer-6552	158	23	(	(	PUNCT
ajeer-6552	158	24	van	van	PROPN
ajeer-6552	158	25	den	den	PROPN
ajeer-6552	158	26	boogaard	boogaard	PROPN
ajeer-6552	158	27	&	&	CCONJ
ajeer-6552	158	28	beach	beach	PROPN
ajeer-6552	158	29	,	,	PUNCT
ajeer-6552	158	30	2023	2023	NUM
ajeer-6552	158	31	)	)	PUNCT
ajeer-6552	158	32	.	.	PUNCT
ajeer-6552	159	1	a	a	DET
ajeer-6552	159	2	proper	proper	ADJ
ajeer-6552	159	3	tax	tax	NOUN
ajeer-6552	159	4	system	system	NOUN
ajeer-6552	159	5	would	would	AUX
ajeer-6552	159	6	require	require	VERB
ajeer-6552	159	7	careful	careful	ADJ
ajeer-6552	159	8	analysis	analysis	NOUN
ajeer-6552	159	9	of	of	ADP
ajeer-6552	159	10	the	the	DET
ajeer-6552	159	11	country	country	NOUN
ajeer-6552	159	12	's	's	PART
ajeer-6552	159	13	particular	particular	ADJ
ajeer-6552	159	14	context	context	NOUN
ajeer-6552	159	15	to	to	PART
ajeer-6552	159	16	avoid	avoid	VERB
ajeer-6552	159	17	problems	problem	NOUN
ajeer-6552	159	18	resulting	result	VERB
ajeer-6552	159	19	from	from	ADP
ajeer-6552	159	20	poorly	poorly	ADV
ajeer-6552	159	21	designed	design	VERB
ajeer-6552	159	22	rules	rule	NOUN
ajeer-6552	159	23	and	and	CCONJ
ajeer-6552	159	24	a	a	DET
ajeer-6552	159	25	lack	lack	NOUN
ajeer-6552	159	26	of	of	ADP
ajeer-6552	159	27	planning	planning	NOUN
ajeer-6552	159	28	.	.	PUNCT
ajeer-6552	160	1	savings	saving	NOUN
ajeer-6552	160	2	,	,	PUNCT
ajeer-6552	160	3	investment	investment	NOUN
ajeer-6552	160	4	,	,	PUNCT
ajeer-6552	160	5	and	and	CCONJ
ajeer-6552	160	6	social	social	ADJ
ajeer-6552	160	7	accountability	accountability	NOUN
ajeer-6552	160	8	should	should	AUX
ajeer-6552	160	9	be	be	AUX
ajeer-6552	160	10	encouraged	encourage	VERB
ajeer-6552	160	11	through	through	ADP
ajeer-6552	160	12	the	the	DET
ajeer-6552	160	13	tax	tax	NOUN
ajeer-6552	160	14	system	system	NOUN
ajeer-6552	160	15	in	in	ADP
ajeer-6552	160	16	economies	economy	NOUN
ajeer-6552	160	17	facing	face	VERB
ajeer-6552	160	18	recession	recession	NOUN
ajeer-6552	160	19	,	,	PUNCT
ajeer-6552	160	20	like	like	ADP
ajeer-6552	160	21	ghana	ghana	PROPN
ajeer-6552	160	22	.	.	PUNCT
ajeer-6552	161	1	the	the	DET
ajeer-6552	161	2	government	government	NOUN
ajeer-6552	161	3	should	should	AUX
ajeer-6552	161	4	widen	widen	VERB
ajeer-6552	161	5	the	the	DET
ajeer-6552	161	6	base	base	NOUN
ajeer-6552	161	7	through	through	ADP
ajeer-6552	161	8	infrastructural	infrastructural	ADJ
ajeer-6552	161	9	investment	investment	NOUN
ajeer-6552	161	10	,	,	PUNCT
ajeer-6552	161	11	absorption	absorption	NOUN
ajeer-6552	161	12	of	of	ADP
ajeer-6552	161	13	unemployment	unemployment	NOUN
ajeer-6552	161	14	,	,	PUNCT
ajeer-6552	161	15	and	and	CCONJ
ajeer-6552	161	16	productive	productive	ADJ
ajeer-6552	161	17	sector	sector	NOUN
ajeer-6552	161	18	development	development	NOUN
ajeer-6552	161	19	.	.	PUNCT
ajeer-6552	162	1	progressive	progressive	ADJ
ajeer-6552	162	2	tax	tax	NOUN
ajeer-6552	162	3	rate	rate	NOUN
ajeer-6552	162	4	—	—	PUNCT
ajeer-6552	162	5	the	the	DET
ajeer-6552	162	6	rich	rich	ADJ
ajeer-6552	162	7	fairly	fairly	ADV
ajeer-6552	162	8	contribute	contribute	VERB
ajeer-6552	162	9	,	,	PUNCT
ajeer-6552	162	10	while	while	SCONJ
ajeer-6552	162	11	there	there	PRON
ajeer-6552	162	12	is	be	VERB
ajeer-6552	162	13	an	an	DET
ajeer-6552	162	14	incentive	incentive	NOUN
ajeer-6552	162	15	to	to	PART
ajeer-6552	162	16	save	save	VERB
ajeer-6552	162	17	for	for	ADP
ajeer-6552	162	18	low	low	ADJ
ajeer-6552	162	19	-	-	PUNCT
ajeer-6552	162	20	income	income	NOUN
ajeer-6552	162	21	earners	earner	NOUN
ajeer-6552	162	22	.	.	PUNCT
ajeer-6552	163	1	efficiency	efficiency	NOUN
ajeer-6552	163	2	in	in	ADP
ajeer-6552	163	3	tax	tax	NOUN
ajeer-6552	163	4	administration	administration	NOUN
ajeer-6552	163	5	,	,	PUNCT
ajeer-6552	163	6	balancing	balance	VERB
ajeer-6552	163	7	between	between	ADP
ajeer-6552	163	8	educating	educate	VERB
ajeer-6552	163	9	taxpayers	taxpayer	NOUN
ajeer-6552	163	10	and	and	CCONJ
ajeer-6552	163	11	enforcing	enforce	VERB
ajeer-6552	163	12	laws	law	NOUN
ajeer-6552	163	13	and	and	CCONJ
ajeer-6552	163	14	regulations	regulation	NOUN
ajeer-6552	163	15	for	for	ADP
ajeer-6552	163	16	compliance	compliance	NOUN
ajeer-6552	163	17	and	and	CCONJ
ajeer-6552	163	18	fairness	fairness	NOUN
ajeer-6552	163	19	,	,	PUNCT
ajeer-6552	163	20	is	be	AUX
ajeer-6552	163	21	very	very	ADV
ajeer-6552	163	22	important	important	ADJ
ajeer-6552	163	23	(	(	PUNCT
ajeer-6552	163	24	brockmeyer	brockmeyer	NOUN
ajeer-6552	163	25	,	,	PUNCT
ajeer-6552	163	26	mascagni	mascagni	NOUN
ajeer-6552	163	27	,	,	PUNCT
ajeer-6552	163	28	nair	nair	NOUN
ajeer-6552	163	29	,	,	PUNCT
ajeer-6552	163	30	waseem	waseem	PROPN
ajeer-6552	163	31	,	,	PUNCT
ajeer-6552	163	32	&	&	CCONJ
ajeer-6552	163	33	almunia	almunia	PROPN
ajeer-6552	163	34	,	,	PUNCT
ajeer-6552	163	35	2024	2024	NUM
ajeer-6552	163	36	)	)	PUNCT
ajeer-6552	163	37	.	.	PUNCT
ajeer-6552	164	1	for	for	ADP
ajeer-6552	164	2	small	small	ADJ
ajeer-6552	164	3	businesses	business	NOUN
ajeer-6552	164	4	,	,	PUNCT
ajeer-6552	164	5	tax	tax	NOUN
ajeer-6552	164	6	policies	policy	NOUN
ajeer-6552	164	7	should	should	AUX
ajeer-6552	164	8	reduce	reduce	VERB
ajeer-6552	164	9	burdens	burden	NOUN
ajeer-6552	164	10	,	,	PUNCT
ajeer-6552	164	11	reward	reward	VERB
ajeer-6552	164	12	growth	growth	NOUN
ajeer-6552	164	13	,	,	PUNCT
ajeer-6552	164	14	and	and	CCONJ
ajeer-6552	164	15	simplify	simplify	NOUN
ajeer-6552	164	16	processes	process	NOUN
ajeer-6552	164	17	for	for	ADP
ajeer-6552	164	18	start	start	NOUN
ajeer-6552	164	19	-	-	PUNCT
ajeer-6552	164	20	ups	up	NOUN
ajeer-6552	164	21	and	and	CCONJ
ajeer-6552	164	22	succession	succession	NOUN
ajeer-6552	164	23	(	(	PUNCT
ajeer-6552	164	24	atawodi	atawodi	NOUN
ajeer-6552	164	25	&	&	CCONJ
ajeer-6552	164	26	ojeka	ojeka	PROPN
ajeer-6552	164	27	,	,	PUNCT
ajeer-6552	164	28	2012	2012	NUM
ajeer-6552	164	29	)	)	PUNCT
ajeer-6552	164	30	.	.	PUNCT
ajeer-6552	165	1	the	the	DET
ajeer-6552	165	2	characteristics	characteristic	NOUN
ajeer-6552	165	3	of	of	ADP
ajeer-6552	165	4	successful	successful	ADJ
ajeer-6552	165	5	systems	system	NOUN
ajeer-6552	165	6	include	include	VERB
ajeer-6552	165	7	simplicity	simplicity	NOUN
ajeer-6552	165	8	,	,	PUNCT
ajeer-6552	165	9	proportionality	proportionality	NOUN
ajeer-6552	165	10	,	,	PUNCT
ajeer-6552	165	11	predictability	predictability	NOUN
ajeer-6552	165	12	,	,	PUNCT
ajeer-6552	165	13	and	and	CCONJ
ajeer-6552	165	14	neutrality	neutrality	NOUN
ajeer-6552	165	15	.	.	PUNCT
ajeer-6552	166	1	lower	low	ADJ
ajeer-6552	166	2	corporate	corporate	ADJ
ajeer-6552	166	3	tax	tax	NOUN
ajeer-6552	166	4	rates	rate	NOUN
ajeer-6552	166	5	,	,	PUNCT
ajeer-6552	166	6	along	along	ADP
ajeer-6552	166	7	with	with	ADP
ajeer-6552	166	8	provisions	provision	NOUN
ajeer-6552	166	9	for	for	ADP
ajeer-6552	166	10	reinvestment	reinvestment	NOUN
ajeer-6552	166	11	,	,	PUNCT
ajeer-6552	166	12	promote	promote	VERB
ajeer-6552	166	13	business	business	NOUN
ajeer-6552	166	14	incorporation	incorporation	NOUN
ajeer-6552	166	15	and	and	CCONJ
ajeer-6552	166	16	increase	increase	VERB
ajeer-6552	166	17	after	after	ADP
ajeer-6552	166	18	-	-	PUNCT
ajeer-6552	166	19	tax	tax	NOUN
ajeer-6552	166	20	earnings	earning	NOUN
ajeer-6552	166	21	(	(	PUNCT
ajeer-6552	166	22	frimpong	frimpong	PROPN
ajeer-6552	166	23	et	et	PROPN
ajeer-6552	166	24	al	al	PROPN
ajeer-6552	166	25	.	.	PROPN
ajeer-6552	166	26	,	,	PUNCT
ajeer-6552	166	27	2023	2023	NUM
ajeer-6552	166	28	)	)	PUNCT
ajeer-6552	166	29	.	.	PUNCT
ajeer-6552	167	1	3	3	X
ajeer-6552	167	2	.	.	X
ajeer-6552	167	3	methodology	methodology	NOUN
ajeer-6552	167	4	this	this	DET
ajeer-6552	167	5	segment	segment	NOUN
ajeer-6552	167	6	addresses	address	VERB
ajeer-6552	167	7	details	detail	NOUN
ajeer-6552	167	8	on	on	ADP
ajeer-6552	167	9	the	the	DET
ajeer-6552	167	10	gathering	gathering	NOUN
ajeer-6552	167	11	,	,	PUNCT
ajeer-6552	167	12	analysis	analysis	NOUN
ajeer-6552	167	13	,	,	PUNCT
ajeer-6552	167	14	and	and	CCONJ
ajeer-6552	167	15	presentation	presentation	NOUN
ajeer-6552	167	16	of	of	ADP
ajeer-6552	167	17	primary	primary	ADJ
ajeer-6552	167	18	data	datum	NOUN
ajeer-6552	167	19	.	.	PUNCT
ajeer-6552	168	1	one	one	PRON
ajeer-6552	168	2	could	could	AUX
ajeer-6552	168	3	say	say	VERB
ajeer-6552	168	4	that	that	DET
ajeer-6552	168	5	study	study	NOUN
ajeer-6552	168	6	design	design	NOUN
ajeer-6552	168	7	,	,	PUNCT
ajeer-6552	168	8	study	study	NOUN
ajeer-6552	168	9	approach	approach	NOUN
ajeer-6552	168	10	,	,	PUNCT
ajeer-6552	168	11	population	population	NOUN
ajeer-6552	168	12	,	,	PUNCT
ajeer-6552	168	13	sample	sample	NOUN
ajeer-6552	168	14	and	and	CCONJ
ajeer-6552	168	15	sampling	sample	VERB
ajeer-6552	168	16	procedure	procedure	NOUN
ajeer-6552	168	17	,	,	PUNCT
ajeer-6552	168	18	instrument	instrument	NOUN
ajeer-6552	168	19	,	,	PUNCT
ajeer-6552	168	20	data	datum	NOUN
ajeer-6552	168	21	collection	collection	NOUN
ajeer-6552	168	22	method	method	NOUN
ajeer-6552	168	23	,	,	PUNCT
ajeer-6552	168	24	data	datum	NOUN
ajeer-6552	168	25	processing	processing	NOUN
ajeer-6552	168	26	,	,	PUNCT
ajeer-6552	168	27	and	and	CCONJ
ajeer-6552	168	28	data	datum	NOUN
ajeer-6552	168	29	analysis	analysis	NOUN
ajeer-6552	168	30	could	could	AUX
ajeer-6552	168	31	adequately	adequately	ADV
ajeer-6552	168	32	suffice	suffice	VERB
ajeer-6552	168	33	as	as	ADP
ajeer-6552	168	34	subheadings	subheading	NOUN
ajeer-6552	168	35	in	in	ADP
ajeer-6552	168	36	this	this	DET
ajeer-6552	168	37	segment	segment	NOUN
ajeer-6552	168	38	.	.	PUNCT
ajeer-6552	169	1	3.1	3.1	NUM
ajeer-6552	169	2	.	.	PUNCT
ajeer-6552	169	3	research	research	NOUN
ajeer-6552	169	4	design	design	NOUN
ajeer-6552	169	5	and	and	CCONJ
ajeer-6552	169	6	approach	approach	NOUN
ajeer-6552	169	7	this	this	DET
ajeer-6552	169	8	research	research	NOUN
ajeer-6552	169	9	is	be	AUX
ajeer-6552	169	10	illustrative	illustrative	ADJ
ajeer-6552	169	11	since	since	SCONJ
ajeer-6552	169	12	it	it	PRON
ajeer-6552	169	13	tries	try	VERB
ajeer-6552	169	14	to	to	PART
ajeer-6552	169	15	draw	draw	VERB
ajeer-6552	169	16	a	a	DET
ajeer-6552	169	17	link	link	NOUN
ajeer-6552	169	18	between	between	ADP
ajeer-6552	169	19	the	the	DET
ajeer-6552	169	20	tax	tax	NOUN
ajeer-6552	169	21	system	system	NOUN
ajeer-6552	169	22	and	and	CCONJ
ajeer-6552	169	23	the	the	DET
ajeer-6552	169	24	success	success	NOUN
ajeer-6552	169	25	of	of	ADP
ajeer-6552	169	26	smes	sme	NOUN
ajeer-6552	169	27	.	.	PUNCT
ajeer-6552	170	1	the	the	DET
ajeer-6552	170	2	method	method	NOUN
ajeer-6552	170	3	used	use	VERB
ajeer-6552	170	4	for	for	ADP
ajeer-6552	170	5	data	datum	NOUN
ajeer-6552	170	6	collection	collection	NOUN
ajeer-6552	170	7	is	be	AUX
ajeer-6552	170	8	the	the	DET
ajeer-6552	170	9	survey	survey	NOUN
ajeer-6552	170	10	method	method	NOUN
ajeer-6552	170	11	through	through	ADP
ajeer-6552	170	12	the	the	DET
ajeer-6552	170	13	use	use	NOUN
ajeer-6552	170	14	of	of	ADP
ajeer-6552	170	15	questionnaires	questionnaire	NOUN
ajeer-6552	170	16	,	,	PUNCT
ajeer-6552	170	17	personal	personal	ADJ
ajeer-6552	170	18	interviews	interview	NOUN
ajeer-6552	170	19	,	,	PUNCT
ajeer-6552	170	20	and	and	CCONJ
ajeer-6552	170	21	scrutiny	scrutiny	NOUN
ajeer-6552	170	22	of	of	ADP
ajeer-6552	170	23	previous	previous	ADJ
ajeer-6552	170	24	records	record	NOUN
ajeer-6552	170	25	and	and	CCONJ
ajeer-6552	170	26	publications	publication	NOUN
ajeer-6552	170	27	to	to	PART
ajeer-6552	170	28	depict	depict	VERB
ajeer-6552	170	29	the	the	DET
ajeer-6552	170	30	views	view	NOUN
ajeer-6552	170	31	and	and	CCONJ
ajeer-6552	170	32	opinions	opinion	NOUN
ajeer-6552	170	33	of	of	ADP
ajeer-6552	170	34	respondents	respondent	NOUN
ajeer-6552	170	35	on	on	ADP
ajeer-6552	170	36	the	the	DET
ajeer-6552	170	37	subject	subject	NOUN
ajeer-6552	170	38	matter	matter	NOUN
ajeer-6552	170	39	.	.	PUNCT
ajeer-6552	171	1	this	this	DET
ajeer-6552	171	2	method	method	NOUN
ajeer-6552	171	3	best	good	ADJ
ajeer-6552	171	4	suits	suit	NOUN
ajeer-6552	171	5	the	the	DET
ajeer-6552	171	6	measurement	measurement	NOUN
ajeer-6552	171	7	of	of	ADP
ajeer-6552	171	8	attitudes	attitude	NOUN
ajeer-6552	171	9	,	,	PUNCT
ajeer-6552	171	10	opinions	opinion	NOUN
ajeer-6552	171	11	,	,	PUNCT
ajeer-6552	171	12	and	and	CCONJ
ajeer-6552	171	13	cause	cause	NOUN
ajeer-6552	171	14	-	-	PUNCT
ajeer-6552	171	15	and	and	CCONJ
ajeer-6552	171	16	-	-	PUNCT
ajeer-6552	171	17	effect	effect	NOUN
ajeer-6552	171	18	relationships	relationship	NOUN
ajeer-6552	171	19	.	.	PUNCT
ajeer-6552	172	1	judgmental	judgmental	ADJ
ajeer-6552	172	2	sampling	sampling	NOUN
ajeer-6552	172	3	was	be	AUX
ajeer-6552	172	4	adopted	adopt	VERB
ajeer-6552	172	5	to	to	PART
ajeer-6552	172	6	make	make	VERB
ajeer-6552	172	7	the	the	DET
ajeer-6552	172	8	selections	selection	NOUN
ajeer-6552	172	9	of	of	ADP
ajeer-6552	172	10	small	small	ADJ
ajeer-6552	172	11	businesses	business	NOUN
ajeer-6552	172	12	representative	representative	NOUN
ajeer-6552	172	13	.	.	PUNCT
ajeer-6552	173	1	a	a	DET
ajeer-6552	173	2	mixed	mix	VERB
ajeer-6552	173	3	-	-	PUNCT
ajeer-6552	173	4	method	method	NOUN
ajeer-6552	173	5	research	research	NOUN
ajeer-6552	173	6	design	design	NOUN
ajeer-6552	173	7	incorporates	incorporate	VERB
ajeer-6552	173	8	both	both	CCONJ
ajeer-6552	173	9	quantitative	quantitative	ADJ
ajeer-6552	173	10	and	and	CCONJ
ajeer-6552	173	11	qualitative	qualitative	ADJ
ajeer-6552	173	12	methodologies	methodology	NOUN
ajeer-6552	173	13	.	.	PUNCT
ajeer-6552	174	1	quantitative	quantitative	ADJ
ajeer-6552	174	2	research	research	NOUN
ajeer-6552	174	3	intends	intend	VERB
ajeer-6552	174	4	to	to	PART
ajeer-6552	174	5	approach	approach	VERB
ajeer-6552	174	6	data	datum	NOUN
ajeer-6552	174	7	that	that	PRON
ajeer-6552	174	8	are	be	AUX
ajeer-6552	174	9	expressed	express	VERB
ajeer-6552	174	10	numerically	numerically	ADV
ajeer-6552	174	11	;	;	PUNCT
ajeer-6552	174	12	it	it	PRON
ajeer-6552	174	13	starts	start	VERB
ajeer-6552	174	14	with	with	ADP
ajeer-6552	174	15	hypothesis	hypothesis	NOUN
ajeer-6552	174	16	-	-	PUNCT
ajeer-6552	174	17	driven	drive	VERB
ajeer-6552	174	18	data	datum	NOUN
ajeer-6552	174	19	collection	collection	NOUN
ajeer-6552	174	20	,	,	PUNCT
ajeer-6552	174	21	utilizing	utilize	VERB
ajeer-6552	174	22	either	either	CCONJ
ajeer-6552	174	23	descriptive	descriptive	ADJ
ajeer-6552	174	24	or	or	CCONJ
ajeer-6552	174	25	inferential	inferential	ADJ
ajeer-6552	174	26	statistics	statistic	NOUN
ajeer-6552	174	27	to	to	PART
ajeer-6552	174	28	analyze	analyze	VERB
ajeer-6552	174	29	the	the	DET
ajeer-6552	174	30	data	datum	NOUN
ajeer-6552	174	31	.	.	PUNCT
ajeer-6552	175	1	it	it	PRON
ajeer-6552	175	2	emphasizes	emphasize	VERB
ajeer-6552	175	3	presenting	present	VERB
ajeer-6552	175	4	the	the	DET
ajeer-6552	175	5	results	result	NOUN
ajeer-6552	175	6	through	through	ADP
ajeer-6552	175	7	statistics	statistic	NOUN
ajeer-6552	175	8	,	,	PUNCT
ajeer-6552	175	9	tables	table	NOUN
ajeer-6552	175	10	,	,	PUNCT
ajeer-6552	175	11	and	and	CCONJ
ajeer-6552	175	12	graphs	graph	NOUN
ajeer-6552	175	13	(	(	PUNCT
ajeer-6552	175	14	wiredu	wiredu	PROPN
ajeer-6552	175	15	,	,	PUNCT
ajeer-6552	175	16	bo	bo	PROPN
ajeer-6552	175	17	,	,	PUNCT
ajeer-6552	175	18	labaran	labaran	NOUN
ajeer-6552	175	19	,	,	PUNCT
ajeer-6552	175	20	georgine	georgine	NOUN
ajeer-6552	175	21	,	,	PUNCT
ajeer-6552	175	22	&	&	CCONJ
ajeer-6552	175	23	vicinte	vicinte	PROPN
ajeer-6552	175	24	,	,	PUNCT
ajeer-6552	175	25	2021	2021	NUM
ajeer-6552	175	26	)	)	PUNCT
ajeer-6552	175	27	.	.	PUNCT
ajeer-6552	176	1	asian	asian	ADJ
ajeer-6552	176	2	journal	journal	PROPN
ajeer-6552	176	3	of	of	ADP
ajeer-6552	176	4	economics	economic	NOUN
ajeer-6552	176	5	and	and	CCONJ
ajeer-6552	176	6	empirical	empirical	ADJ
ajeer-6552	176	7	research	research	NOUN
ajeer-6552	176	8	,	,	PUNCT
ajeer-6552	176	9	2025	2025	NUM
ajeer-6552	176	10	,	,	PUNCT
ajeer-6552	176	11	12(1	12(1	NUM
ajeer-6552	176	12	):	):	PUNCT
ajeer-6552	176	13	9	9	NUM
ajeer-6552	176	14	-	-	SYM
ajeer-6552	176	15	20	20	NUM
ajeer-6552	176	16	13	13	NUM
ajeer-6552	176	17	©	©	PROPN
ajeer-6552	176	18	2025	2025	NUM
ajeer-6552	176	19	by	by	ADP
ajeer-6552	176	20	the	the	DET
ajeer-6552	176	21	authors	author	NOUN
ajeer-6552	176	22	;	;	PUNCT
ajeer-6552	176	23	licensee	licensee	PROPN
ajeer-6552	176	24	asian	asian	ADJ
ajeer-6552	176	25	online	online	PROPN
ajeer-6552	176	26	journal	journal	PROPN
ajeer-6552	176	27	publishing	publishing	NOUN
ajeer-6552	176	28	group	group	NOUN
ajeer-6552	176	29	in	in	ADP
ajeer-6552	176	30	contrast	contrast	NOUN
ajeer-6552	176	31	,	,	PUNCT
ajeer-6552	176	32	qualitative	qualitative	ADJ
ajeer-6552	176	33	research	research	NOUN
ajeer-6552	176	34	methodology	methodology	NOUN
ajeer-6552	176	35	involves	involve	VERB
ajeer-6552	176	36	descriptively	descriptively	ADV
ajeer-6552	176	37	collecting	collect	VERB
ajeer-6552	176	38	data	datum	NOUN
ajeer-6552	176	39	through	through	ADP
ajeer-6552	176	40	observations	observation	NOUN
ajeer-6552	176	41	,	,	PUNCT
ajeer-6552	176	42	interviews	interview	NOUN
ajeer-6552	176	43	,	,	PUNCT
ajeer-6552	176	44	focus	focus	NOUN
ajeer-6552	176	45	groups	group	NOUN
ajeer-6552	176	46	,	,	PUNCT
ajeer-6552	176	47	and	and	CCONJ
ajeer-6552	176	48	case	case	NOUN
ajeer-6552	176	49	studies	study	NOUN
ajeer-6552	176	50	.	.	PUNCT
ajeer-6552	177	1	the	the	DET
ajeer-6552	177	2	approach	approach	NOUN
ajeer-6552	177	3	allows	allow	VERB
ajeer-6552	177	4	for	for	ADP
ajeer-6552	177	5	capturing	capture	VERB
ajeer-6552	177	6	elaborative	elaborative	ADJ
ajeer-6552	177	7	insights	insight	NOUN
ajeer-6552	177	8	and	and	CCONJ
ajeer-6552	177	9	narratives	narrative	NOUN
ajeer-6552	177	10	from	from	ADP
ajeer-6552	177	11	its	its	PRON
ajeer-6552	177	12	participants	participant	NOUN
ajeer-6552	177	13	.	.	PUNCT
ajeer-6552	178	1	altogether	altogether	ADV
ajeer-6552	178	2	,	,	PUNCT
ajeer-6552	178	3	these	these	DET
ajeer-6552	178	4	two	two	NUM
ajeer-6552	178	5	allow	allow	VERB
ajeer-6552	178	6	standardized	standardized	ADJ
ajeer-6552	178	7	data	datum	NOUN
ajeer-6552	178	8	collection	collection	NOUN
ajeer-6552	178	9	and	and	CCONJ
ajeer-6552	178	10	in	in	ADP
ajeer-6552	178	11	-	-	PUNCT
ajeer-6552	178	12	depth	depth	NOUN
ajeer-6552	178	13	investigation	investigation	NOUN
ajeer-6552	178	14	of	of	ADP
ajeer-6552	178	15	the	the	DET
ajeer-6552	178	16	study	study	NOUN
ajeer-6552	178	17	topics	topic	NOUN
ajeer-6552	178	18	for	for	ADP
ajeer-6552	178	19	strong	strong	ADJ
ajeer-6552	178	20	findings	finding	NOUN
ajeer-6552	178	21	with	with	ADP
ajeer-6552	178	22	well	well	ADV
ajeer-6552	178	23	-	-	PUNCT
ajeer-6552	178	24	defined	define	VERB
ajeer-6552	178	25	variables	variable	NOUN
ajeer-6552	178	26	and	and	CCONJ
ajeer-6552	178	27	research	research	NOUN
ajeer-6552	178	28	instruments	instrument	NOUN
ajeer-6552	178	29	(	(	PUNCT
ajeer-6552	178	30	wiredu	wiredu	NOUN
ajeer-6552	178	31	et	et	NOUN
ajeer-6552	178	32	al	al	PROPN
ajeer-6552	178	33	.	.	PROPN
ajeer-6552	178	34	,	,	PUNCT
ajeer-6552	178	35	2021	2021	NUM
ajeer-6552	178	36	)	)	PUNCT
ajeer-6552	178	37	.	.	PUNCT
ajeer-6552	179	1	3.2	3.2	NUM
ajeer-6552	179	2	.	.	PUNCT
ajeer-6552	179	3	area	area	NOUN
ajeer-6552	179	4	of	of	ADP
ajeer-6552	179	5	study	study	NOUN
ajeer-6552	179	6	and	and	CCONJ
ajeer-6552	179	7	population	population	NOUN
ajeer-6552	179	8	as	as	ADP
ajeer-6552	179	9	per	per	ADP
ajeer-6552	179	10	the	the	DET
ajeer-6552	179	11	census	census	NOUN
ajeer-6552	179	12	of	of	ADP
ajeer-6552	179	13	2021	2021	NUM
ajeer-6552	179	14	,	,	PUNCT
ajeer-6552	179	15	the	the	DET
ajeer-6552	179	16	city	city	NOUN
ajeer-6552	179	17	is	be	AUX
ajeer-6552	179	18	populated	populate	VERB
ajeer-6552	179	19	by	by	ADP
ajeer-6552	179	20	189,925	189,925	NUM
ajeer-6552	179	21	residents	resident	NOUN
ajeer-6552	179	22	,	,	PUNCT
ajeer-6552	179	23	out	out	ADP
ajeer-6552	179	24	of	of	ADP
ajeer-6552	179	25	which	which	PRON
ajeer-6552	179	26	92,790	92,790	NUM
ajeer-6552	179	27	are	be	AUX
ajeer-6552	179	28	males	male	NOUN
ajeer-6552	179	29	and	and	CCONJ
ajeer-6552	179	30	97,135	97,135	NUM
ajeer-6552	179	31	are	be	AUX
ajeer-6552	179	32	females	female	NOUN
ajeer-6552	179	33	,	,	PUNCT
ajeer-6552	179	34	constituting	constitute	VERB
ajeer-6552	179	35	6.64	6.64	NUM
ajeer-6552	179	36	%	%	NOUN
ajeer-6552	179	37	of	of	ADP
ajeer-6552	179	38	the	the	DET
ajeer-6552	179	39	regional	regional	ADJ
ajeer-6552	179	40	population	population	NOUN
ajeer-6552	179	41	.	.	PUNCT
ajeer-6552	180	1	the	the	DET
ajeer-6552	180	2	most	most	ADV
ajeer-6552	180	3	vital	vital	ADJ
ajeer-6552	180	4	occupations	occupation	NOUN
ajeer-6552	180	5	of	of	ADP
ajeer-6552	180	6	its	its	PRON
ajeer-6552	180	7	active	active	ADJ
ajeer-6552	180	8	population	population	NOUN
ajeer-6552	180	9	,	,	PUNCT
ajeer-6552	180	10	which	which	PRON
ajeer-6552	180	11	is	be	AUX
ajeer-6552	180	12	85	85	NUM
ajeer-6552	180	13	%	%	NOUN
ajeer-6552	180	14	,	,	PUNCT
ajeer-6552	180	15	are	be	AUX
ajeer-6552	180	16	trading	trade	VERB
ajeer-6552	180	17	,	,	PUNCT
ajeer-6552	180	18	services	service	NOUN
ajeer-6552	180	19	,	,	PUNCT
ajeer-6552	180	20	and	and	CCONJ
ajeer-6552	180	21	agriculture	agriculture	NOUN
ajeer-6552	180	22	.	.	PUNCT
ajeer-6552	181	1	nationally	nationally	ADV
ajeer-6552	181	2	,	,	PUNCT
ajeer-6552	181	3	small	small	ADJ
ajeer-6552	181	4	and	and	CCONJ
ajeer-6552	181	5	medium	medium	ADJ
ajeer-6552	181	6	enterprises	enterprise	NOUN
ajeer-6552	181	7	(	(	PUNCT
ajeer-6552	181	8	smes	sme	NOUN
ajeer-6552	181	9	)	)	PUNCT
ajeer-6552	181	10	constitute	constitute	VERB
ajeer-6552	181	11	about	about	ADV
ajeer-6552	181	12	19.8	19.8	NUM
ajeer-6552	181	13	%	%	NOUN
ajeer-6552	181	14	of	of	ADP
ajeer-6552	181	15	ghana	ghana	PROPN
ajeer-6552	181	16	’s	’s	PART
ajeer-6552	181	17	638,234	638,234	NUM
ajeer-6552	181	18	establishments	establishment	NOUN
ajeer-6552	181	19	,	,	PUNCT
ajeer-6552	181	20	making	make	VERB
ajeer-6552	181	21	up	up	ADP
ajeer-6552	181	22	90	90	NUM
ajeer-6552	181	23	%	%	NOUN
ajeer-6552	181	24	of	of	ADP
ajeer-6552	181	25	registered	register	VERB
ajeer-6552	181	26	businesses	business	NOUN
ajeer-6552	181	27	(	(	PUNCT
ajeer-6552	181	28	otoo	otoo	ADJ
ajeer-6552	181	29	,	,	PUNCT
ajeer-6552	181	30	haojie	haojie	PROPN
ajeer-6552	181	31	,	,	PUNCT
ajeer-6552	181	32	wiredu	wiredu	PROPN
ajeer-6552	181	33	,	,	PUNCT
ajeer-6552	181	34	&	&	CCONJ
ajeer-6552	181	35	elvis	elvis	PROPN
ajeer-6552	181	36	,	,	PUNCT
ajeer-6552	181	37	2024	2024	NUM
ajeer-6552	181	38	)	)	PUNCT
ajeer-6552	181	39	.	.	PUNCT
ajeer-6552	182	1	cape	cape	NOUN
ajeer-6552	182	2	coast	coast	PROPN
ajeer-6552	182	3	hosts	host	VERB
ajeer-6552	182	4	clusters	cluster	NOUN
ajeer-6552	182	5	of	of	ADP
ajeer-6552	182	6	smes	sme	NOUN
ajeer-6552	182	7	,	,	PUNCT
ajeer-6552	182	8	particularly	particularly	ADV
ajeer-6552	182	9	near	near	ADP
ajeer-6552	182	10	academic	academic	ADJ
ajeer-6552	182	11	hubs	hub	NOUN
ajeer-6552	182	12	like	like	ADP
ajeer-6552	182	13	kotokuraba	kotokuraba	PROPN
ajeer-6552	182	14	,	,	PUNCT
ajeer-6552	182	15	abura	abura	NOUN
ajeer-6552	182	16	,	,	PUNCT
ajeer-6552	182	17	and	and	CCONJ
ajeer-6552	182	18	ucc	ucc	PROPN
ajeer-6552	182	19	science	science	NOUN
ajeer-6552	182	20	markets	market	NOUN
ajeer-6552	182	21	.	.	PUNCT
ajeer-6552	183	1	these	these	DET
ajeer-6552	183	2	smes	sme	NOUN
ajeer-6552	183	3	,	,	PUNCT
ajeer-6552	183	4	both	both	PRON
ajeer-6552	183	5	registered	register	VERB
ajeer-6552	183	6	and	and	CCONJ
ajeer-6552	183	7	unregistered	unregistered	ADJ
ajeer-6552	183	8	,	,	PUNCT
ajeer-6552	183	9	are	be	AUX
ajeer-6552	183	10	integral	integral	ADJ
ajeer-6552	183	11	to	to	ADP
ajeer-6552	183	12	this	this	DET
ajeer-6552	183	13	study	study	NOUN
ajeer-6552	183	14	’s	’s	PART
ajeer-6552	183	15	focus	focus	NOUN
ajeer-6552	183	16	on	on	ADP
ajeer-6552	183	17	tax	tax	NOUN
ajeer-6552	183	18	compliance	compliance	NOUN
ajeer-6552	183	19	and	and	CCONJ
ajeer-6552	183	20	business	business	NOUN
ajeer-6552	183	21	dynamics	dynamic	NOUN
ajeer-6552	183	22	(	(	PUNCT
ajeer-6552	183	23	wiredu	wiredu	PROPN
ajeer-6552	183	24	,	,	PUNCT
ajeer-6552	183	25	labaran	labaran	NOUN
ajeer-6552	183	26	,	,	PUNCT
ajeer-6552	183	27	nketiah	nketiah	PROPN
ajeer-6552	183	28	,	,	PUNCT
ajeer-6552	183	29	&	&	CCONJ
ajeer-6552	183	30	osibo	osibo	PROPN
ajeer-6552	183	31	,	,	PUNCT
ajeer-6552	183	32	2020	2020	NUM
ajeer-6552	183	33	)	)	PUNCT
ajeer-6552	183	34	.	.	PUNCT
ajeer-6552	184	1	3.3	3.3	NUM
ajeer-6552	184	2	.	.	PUNCT
ajeer-6552	184	3	sampling	sample	VERB
ajeer-6552	184	4	and	and	CCONJ
ajeer-6552	184	5	sampling	sample	VERB
ajeer-6552	184	6	technique	technique	NOUN
ajeer-6552	184	7	according	accord	VERB
ajeer-6552	184	8	to	to	ADP
ajeer-6552	184	9	social	social	ADJ
ajeer-6552	184	10	scientists	scientist	NOUN
ajeer-6552	184	11	wiredu	wiredu	PROPN
ajeer-6552	184	12	,	,	PUNCT
ajeer-6552	184	13	yang	yang	PROPN
ajeer-6552	184	14	,	,	PUNCT
ajeer-6552	184	15	sampene	sampene	ADJ
ajeer-6552	184	16	,	,	PUNCT
ajeer-6552	184	17	gyamfi	gyamfi	NOUN
ajeer-6552	184	18	,	,	PUNCT
ajeer-6552	184	19	and	and	CCONJ
ajeer-6552	184	20	asongu	asongu	PROPN
ajeer-6552	184	21	(	(	PUNCT
ajeer-6552	184	22	2024	2024	NUM
ajeer-6552	184	23	)	)	PUNCT
ajeer-6552	184	24	,	,	PUNCT
ajeer-6552	184	25	"	"	PUNCT
ajeer-6552	184	26	in	in	ADP
ajeer-6552	184	27	social	social	ADJ
ajeer-6552	184	28	sciences	science	NOUN
ajeer-6552	184	29	,	,	PUNCT
ajeer-6552	184	30	it	it	PRON
ajeer-6552	184	31	is	be	AUX
ajeer-6552	184	32	not	not	PART
ajeer-6552	184	33	possible	possible	ADJ
ajeer-6552	184	34	to	to	PART
ajeer-6552	184	35	obtain	obtain	VERB
ajeer-6552	184	36	data	datum	NOUN
ajeer-6552	184	37	from	from	ADP
ajeer-6552	184	38	every	every	DET
ajeer-6552	184	39	respondent	respondent	NOUN
ajeer-6552	184	40	relevant	relevant	ADJ
ajeer-6552	184	41	to	to	ADP
ajeer-6552	184	42	our	our	PRON
ajeer-6552	184	43	inquiry	inquiry	NOUN
ajeer-6552	184	44	,	,	PUNCT
ajeer-6552	184	45	but	but	CCONJ
ajeer-6552	184	46	rather	rather	ADV
ajeer-6552	184	47	from	from	ADP
ajeer-6552	184	48	some	some	DET
ajeer-6552	184	49	fraction	fraction	NOUN
ajeer-6552	184	50	of	of	ADP
ajeer-6552	184	51	the	the	DET
ajeer-6552	184	52	respondents	respondent	NOUN
ajeer-6552	184	53	.	.	PUNCT
ajeer-6552	185	1	sampling	sample	VERB
ajeer-6552	185	2	is	be	AUX
ajeer-6552	185	3	the	the	DET
ajeer-6552	185	4	method	method	NOUN
ajeer-6552	185	5	of	of	ADP
ajeer-6552	185	6	choosing	choose	VERB
ajeer-6552	185	7	the	the	DET
ajeer-6552	185	8	fractional	fractional	ADJ
ajeer-6552	185	9	component	component	NOUN
ajeer-6552	185	10	.	.	PUNCT
ajeer-6552	186	1	'	'	VERB
ajeer-6552	186	2	sampling	sample	VERB
ajeer-6552	186	3	design	design	NOUN
ajeer-6552	186	4	'	'	PUNCT
ajeer-6552	186	5	refers	refer	VERB
ajeer-6552	186	6	to	to	ADP
ajeer-6552	186	7	the	the	DET
ajeer-6552	186	8	combined	combine	VERB
ajeer-6552	186	9	selection	selection	NOUN
ajeer-6552	186	10	and	and	CCONJ
ajeer-6552	186	11	estimating	estimating	NOUN
ajeer-6552	186	12	process	process	NOUN
ajeer-6552	186	13	.	.	PUNCT
ajeer-6552	187	1	sampling	sample	VERB
ajeer-6552	187	2	should	should	AUX
ajeer-6552	187	3	be	be	AUX
ajeer-6552	187	4	conducted	conduct	VERB
ajeer-6552	187	5	in	in	ADP
ajeer-6552	187	6	a	a	DET
ajeer-6552	187	7	way	way	NOUN
ajeer-6552	187	8	to	to	PART
ajeer-6552	187	9	minimize	minimize	VERB
ajeer-6552	187	10	estimation	estimation	NOUN
ajeer-6552	187	11	error	error	NOUN
ajeer-6552	187	12	.	.	PUNCT
ajeer-6552	188	1	the	the	DET
ajeer-6552	188	2	sample	sample	NOUN
ajeer-6552	188	3	size	size	NOUN
ajeer-6552	188	4	for	for	ADP
ajeer-6552	188	5	this	this	DET
ajeer-6552	188	6	paper	paper	NOUN
ajeer-6552	188	7	will	will	AUX
ajeer-6552	188	8	be	be	AUX
ajeer-6552	188	9	90	90	NUM
ajeer-6552	188	10	respondents	respondent	NOUN
ajeer-6552	188	11	,	,	PUNCT
ajeer-6552	188	12	while	while	SCONJ
ajeer-6552	188	13	the	the	DET
ajeer-6552	188	14	database	database	NOUN
ajeer-6552	188	15	shall	shall	AUX
ajeer-6552	188	16	consist	consist	VERB
ajeer-6552	188	17	of	of	ADP
ajeer-6552	188	18	a	a	DET
ajeer-6552	188	19	population	population	NOUN
ajeer-6552	188	20	size	size	NOUN
ajeer-6552	188	21	of	of	ADP
ajeer-6552	188	22	120	120	NUM
ajeer-6552	188	23	smes	sme	NOUN
ajeer-6552	188	24	.	.	PUNCT
ajeer-6552	188	25	"	"	PUNCT
ajeer-6552	189	1	the	the	DET
ajeer-6552	189	2	respondents	respondent	NOUN
ajeer-6552	189	3	were	be	AUX
ajeer-6552	189	4	chosen	choose	VERB
ajeer-6552	189	5	using	use	VERB
ajeer-6552	189	6	a	a	DET
ajeer-6552	189	7	stratified	stratified	ADJ
ajeer-6552	189	8	sampling	sampling	NOUN
ajeer-6552	189	9	procedure	procedure	NOUN
ajeer-6552	189	10	.	.	PUNCT
ajeer-6552	190	1	stratified	stratified	ADJ
ajeer-6552	190	2	sampling	sampling	NOUN
ajeer-6552	190	3	,	,	PUNCT
ajeer-6552	190	4	according	accord	VERB
ajeer-6552	190	5	to	to	ADP
ajeer-6552	190	6	wiredu	wiredu	PROPN
ajeer-6552	190	7	et	et	PROPN
ajeer-6552	190	8	al	al	PROPN
ajeer-6552	190	9	.	.	PROPN
ajeer-6552	191	1	(	(	PUNCT
ajeer-6552	191	2	2023	2023	NUM
ajeer-6552	191	3	)	)	PUNCT
ajeer-6552	192	1	,	,	PUNCT
ajeer-6552	192	2	involves	involve	VERB
ajeer-6552	192	3	using	use	VERB
ajeer-6552	192	4	a	a	DET
ajeer-6552	192	5	sampling	sample	VERB
ajeer-6552	192	6	frame	frame	NOUN
ajeer-6552	192	7	where	where	SCONJ
ajeer-6552	192	8	the	the	DET
ajeer-6552	192	9	respondents	respondent	NOUN
ajeer-6552	192	10	are	be	AUX
ajeer-6552	192	11	stratified	stratify	VERB
ajeer-6552	192	12	.	.	PUNCT
ajeer-6552	193	1	through	through	ADP
ajeer-6552	193	2	the	the	DET
ajeer-6552	193	3	lottery	lottery	NOUN
ajeer-6552	193	4	technique	technique	NOUN
ajeer-6552	193	5	,	,	PUNCT
ajeer-6552	193	6	each	each	DET
ajeer-6552	193	7	respondent	respondent	NOUN
ajeer-6552	193	8	is	be	AUX
ajeer-6552	193	9	casually	casually	ADV
ajeer-6552	193	10	nominated	nominate	VERB
ajeer-6552	193	11	based	base	VERB
ajeer-6552	193	12	on	on	ADP
ajeer-6552	193	13	the	the	DET
ajeer-6552	193	14	unique	unique	ADJ
ajeer-6552	193	15	identifying	identifying	NOUN
ajeer-6552	193	16	number	number	NOUN
ajeer-6552	193	17	system	system	NOUN
ajeer-6552	193	18	provided	provide	VERB
ajeer-6552	193	19	to	to	ADP
ajeer-6552	193	20	them	they	PRON
ajeer-6552	193	21	until	until	SCONJ
ajeer-6552	193	22	the	the	DET
ajeer-6552	193	23	required	require	VERB
ajeer-6552	193	24	sample	sample	NOUN
ajeer-6552	193	25	size	size	NOUN
ajeer-6552	193	26	is	be	AUX
ajeer-6552	193	27	achieved	achieve	VERB
ajeer-6552	193	28	.	.	PUNCT
ajeer-6552	194	1	3.4	3.4	NUM
ajeer-6552	194	2	.	.	PUNCT
ajeer-6552	194	3	data	datum	NOUN
ajeer-6552	194	4	processing	processing	NOUN
ajeer-6552	194	5	and	and	CCONJ
ajeer-6552	194	6	data	datum	NOUN
ajeer-6552	194	7	analysis	analysis	NOUN
ajeer-6552	194	8	editing	edit	VERB
ajeer-6552	194	9	and	and	CCONJ
ajeer-6552	194	10	cleansing	cleansing	NOUN
ajeer-6552	194	11	figures	figure	NOUN
ajeer-6552	194	12	is	be	AUX
ajeer-6552	194	13	the	the	DET
ajeer-6552	194	14	process	process	NOUN
ajeer-6552	194	15	of	of	ADP
ajeer-6552	194	16	data	datum	NOUN
ajeer-6552	194	17	analysis	analysis	NOUN
ajeer-6552	194	18	,	,	PUNCT
ajeer-6552	194	19	which	which	PRON
ajeer-6552	194	20	aims	aim	VERB
ajeer-6552	194	21	to	to	PART
ajeer-6552	194	22	highlight	highlight	VERB
ajeer-6552	194	23	pertinent	pertinent	ADJ
ajeer-6552	194	24	facts	fact	NOUN
ajeer-6552	194	25	,	,	PUNCT
ajeer-6552	194	26	make	make	VERB
ajeer-6552	194	27	recommendations	recommendation	NOUN
ajeer-6552	194	28	,	,	PUNCT
ajeer-6552	194	29	draw	draw	VERB
ajeer-6552	194	30	conclusions	conclusion	NOUN
ajeer-6552	194	31	,	,	PUNCT
ajeer-6552	194	32	and	and	CCONJ
ajeer-6552	194	33	assist	assist	VERB
ajeer-6552	194	34	in	in	ADP
ajeer-6552	194	35	decision	decision	NOUN
ajeer-6552	194	36	-	-	PUNCT
ajeer-6552	194	37	making	making	NOUN
ajeer-6552	194	38	(	(	PUNCT
ajeer-6552	194	39	adèr	adèr	ADJ
ajeer-6552	194	40	,	,	PUNCT
ajeer-6552	194	41	2008	2008	NUM
ajeer-6552	194	42	;	;	PUNCT
ajeer-6552	194	43	wiredu	wiredu	NOUN
ajeer-6552	194	44	et	et	NOUN
ajeer-6552	194	45	al	al	PROPN
ajeer-6552	194	46	.	.	PROPN
ajeer-6552	194	47	,	,	PUNCT
ajeer-6552	194	48	2020	2020	NUM
ajeer-6552	194	49	)	)	PUNCT
ajeer-6552	194	50	.	.	PUNCT
ajeer-6552	195	1	the	the	DET
ajeer-6552	195	2	questionnaires	questionnaire	NOUN
ajeer-6552	195	3	used	use	VERB
ajeer-6552	195	4	,	,	PUNCT
ajeer-6552	195	5	after	after	ADP
ajeer-6552	195	6	editing	edit	VERB
ajeer-6552	195	7	,	,	PUNCT
ajeer-6552	195	8	coding	coding	NOUN
ajeer-6552	195	9	,	,	PUNCT
ajeer-6552	195	10	and	and	CCONJ
ajeer-6552	195	11	entering	enter	VERB
ajeer-6552	195	12	,	,	PUNCT
ajeer-6552	195	13	were	be	AUX
ajeer-6552	195	14	carried	carry	VERB
ajeer-6552	195	15	out	out	ADP
ajeer-6552	195	16	using	use	VERB
ajeer-6552	195	17	spss	spss	PROPN
ajeer-6552	195	18	version	version	NOUN
ajeer-6552	195	19	22.0	22.0	NUM
ajeer-6552	195	20	,	,	PUNCT
ajeer-6552	195	21	a	a	DET
ajeer-6552	195	22	statistical	statistical	ADJ
ajeer-6552	195	23	software	software	NOUN
ajeer-6552	195	24	that	that	PRON
ajeer-6552	195	25	can	can	AUX
ajeer-6552	195	26	be	be	AUX
ajeer-6552	195	27	applied	apply	VERB
ajeer-6552	195	28	within	within	ADP
ajeer-6552	195	29	the	the	DET
ajeer-6552	195	30	framework	framework	NOUN
ajeer-6552	195	31	of	of	ADP
ajeer-6552	195	32	research	research	NOUN
ajeer-6552	195	33	studies	study	NOUN
ajeer-6552	195	34	in	in	ADP
ajeer-6552	195	35	the	the	DET
ajeer-6552	195	36	area	area	NOUN
ajeer-6552	195	37	of	of	ADP
ajeer-6552	195	38	social	social	ADJ
ajeer-6552	195	39	sciences	science	NOUN
ajeer-6552	195	40	.	.	PUNCT
ajeer-6552	196	1	in	in	ADP
ajeer-6552	196	2	this	this	DET
ajeer-6552	196	3	way	way	NOUN
ajeer-6552	196	4	,	,	PUNCT
ajeer-6552	196	5	descriptive	descriptive	ADJ
ajeer-6552	196	6	statistical	statistical	ADJ
ajeer-6552	196	7	methods	method	NOUN
ajeer-6552	196	8	using	use	VERB
ajeer-6552	196	9	the	the	DET
ajeer-6552	196	10	mean	mean	ADJ
ajeer-6552	196	11	,	,	PUNCT
ajeer-6552	196	12	standard	standard	ADJ
ajeer-6552	196	13	deviation	deviation	NOUN
ajeer-6552	196	14	,	,	PUNCT
ajeer-6552	196	15	frequency	frequency	NOUN
ajeer-6552	196	16	,	,	PUNCT
ajeer-6552	196	17	and	and	CCONJ
ajeer-6552	196	18	percentage	percentage	NOUN
ajeer-6552	196	19	were	be	AUX
ajeer-6552	196	20	employed	employ	VERB
ajeer-6552	196	21	to	to	PART
ajeer-6552	196	22	study	study	VERB
ajeer-6552	196	23	and	and	CCONJ
ajeer-6552	196	24	understand	understand	VERB
ajeer-6552	196	25	the	the	DET
ajeer-6552	196	26	results	result	NOUN
ajeer-6552	196	27	(	(	PUNCT
ajeer-6552	196	28	wiredu	wiredu	NOUN
ajeer-6552	196	29	et	et	NOUN
ajeer-6552	196	30	al	al	PROPN
ajeer-6552	196	31	.	.	PROPN
ajeer-6552	196	32	,	,	PUNCT
ajeer-6552	196	33	2022	2022	NUM
ajeer-6552	196	34	)	)	PUNCT
ajeer-6552	196	35	.	.	PUNCT
ajeer-6552	197	1	according	accord	VERB
ajeer-6552	197	2	to	to	ADP
ajeer-6552	197	3	shantatula	shantatula	PROPN
ajeer-6552	197	4	,	,	PUNCT
ajeer-6552	197	5	lei	lei	PROPN
ajeer-6552	197	6	,	,	PUNCT
ajeer-6552	197	7	and	and	CCONJ
ajeer-6552	197	8	wiredu	wiredu	NOUN
ajeer-6552	197	9	(	(	PUNCT
ajeer-6552	197	10	2024	2024	NUM
ajeer-6552	197	11	)	)	PUNCT
ajeer-6552	197	12	proposal	proposal	NOUN
ajeer-6552	197	13	,	,	PUNCT
ajeer-6552	197	14	a	a	DET
ajeer-6552	197	15	multiple	multiple	ADJ
ajeer-6552	197	16	regression	regression	NOUN
ajeer-6552	197	17	is	be	AUX
ajeer-6552	197	18	a	a	DET
ajeer-6552	197	19	standard	standard	ADJ
ajeer-6552	197	20	method	method	NOUN
ajeer-6552	197	21	that	that	PRON
ajeer-6552	197	22	will	will	AUX
ajeer-6552	197	23	allow	allow	VERB
ajeer-6552	197	24	determining	determine	VERB
ajeer-6552	197	25	how	how	SCONJ
ajeer-6552	197	26	much	much	ADJ
ajeer-6552	197	27	the	the	DET
ajeer-6552	197	28	outcome	outcome	NOUN
ajeer-6552	197	29	variable	variable	NOUN
ajeer-6552	197	30	is	be	AUX
ajeer-6552	197	31	explained	explain	VERB
ajeer-6552	197	32	by	by	ADP
ajeer-6552	197	33	the	the	DET
ajeer-6552	197	34	independent	independent	ADJ
ajeer-6552	197	35	variable	variable	NOUN
ajeer-6552	197	36	.	.	PUNCT
ajeer-6552	198	1	further	further	ADJ
ajeer-6552	198	2	calculations	calculation	NOUN
ajeer-6552	198	3	of	of	ADP
ajeer-6552	198	4	pearson	pearson	PROPN
ajeer-6552	198	5	product	product	NOUN
ajeer-6552	198	6	-	-	PUNCT
ajeer-6552	198	7	moment	moment	NOUN
ajeer-6552	198	8	correlation	correlation	NOUN
ajeer-6552	198	9	will	will	AUX
ajeer-6552	198	10	allow	allow	VERB
ajeer-6552	198	11	describing	describe	VERB
ajeer-6552	198	12	the	the	DET
ajeer-6552	198	13	strength	strength	NOUN
ajeer-6552	198	14	and	and	CCONJ
ajeer-6552	198	15	direction	direction	NOUN
ajeer-6552	198	16	in	in	ADP
ajeer-6552	198	17	which	which	PRON
ajeer-6552	198	18	dependent	dependent	ADJ
ajeer-6552	198	19	and	and	CCONJ
ajeer-6552	198	20	independent	independent	ADJ
ajeer-6552	198	21	variables	variable	NOUN
ajeer-6552	198	22	are	be	AUX
ajeer-6552	198	23	correlated	correlate	VERB
ajeer-6552	198	24	.	.	PUNCT
ajeer-6552	199	1	3.5	3.5	NUM
ajeer-6552	199	2	.	.	PUNCT
ajeer-6552	200	1	reliability	reliability	NOUN
ajeer-6552	200	2	analysis	analysis	NOUN
ajeer-6552	200	3	to	to	PART
ajeer-6552	200	4	accomplish	accomplish	VERB
ajeer-6552	200	5	the	the	DET
ajeer-6552	200	6	objectives	objective	NOUN
ajeer-6552	200	7	of	of	ADP
ajeer-6552	200	8	the	the	DET
ajeer-6552	200	9	research	research	NOUN
ajeer-6552	200	10	question	question	NOUN
ajeer-6552	200	11	,	,	PUNCT
ajeer-6552	200	12	"	"	PUNCT
ajeer-6552	200	13	a	a	DET
ajeer-6552	200	14	survey	survey	NOUN
ajeer-6552	200	15	of	of	ADP
ajeer-6552	200	16	small	small	ADJ
ajeer-6552	200	17	business	business	NOUN
ajeer-6552	200	18	operators	operator	NOUN
ajeer-6552	200	19	’	'	PUNCT
ajeer-6552	200	20	views	view	NOUN
ajeer-6552	200	21	on	on	ADP
ajeer-6552	200	22	the	the	DET
ajeer-6552	200	23	taxation	taxation	NOUN
ajeer-6552	200	24	of	of	ADP
ajeer-6552	200	25	business	business	NOUN
ajeer-6552	200	26	income	income	NOUN
ajeer-6552	200	27	,	,	PUNCT
ajeer-6552	200	28	"	"	PUNCT
ajeer-6552	200	29	the	the	DET
ajeer-6552	200	30	reliability	reliability	NOUN
ajeer-6552	200	31	test	test	NOUN
ajeer-6552	200	32	was	be	AUX
ajeer-6552	200	33	conducted	conduct	VERB
ajeer-6552	200	34	using	use	VERB
ajeer-6552	200	35	spss	spss	PROPN
ajeer-6552	200	36	cronbach	cronbach	PROPN
ajeer-6552	200	37	’s	’s	PART
ajeer-6552	200	38	alpha	alpha	NOUN
ajeer-6552	200	39	technique	technique	NOUN
ajeer-6552	200	40	.	.	PUNCT
ajeer-6552	201	1	cronbach	cronbach	PROPN
ajeer-6552	201	2	's	's	PART
ajeer-6552	201	3	alpha	alpha	ADJ
ajeer-6552	201	4	values	value	NOUN
ajeer-6552	201	5	varied	varied	ADJ
ajeer-6552	201	6	from	from	ADP
ajeer-6552	201	7	0.414	0.414	NUM
ajeer-6552	201	8	to	to	ADP
ajeer-6552	201	9	0.861	0.861	NUM
ajeer-6552	201	10	for	for	ADP
ajeer-6552	201	11	the	the	DET
ajeer-6552	201	12	various	various	ADJ
ajeer-6552	201	13	fields	field	NOUN
ajeer-6552	201	14	,	,	PUNCT
ajeer-6552	201	15	which	which	PRON
ajeer-6552	201	16	is	be	AUX
ajeer-6552	201	17	a	a	DET
ajeer-6552	201	18	good	good	ADJ
ajeer-6552	201	19	and	and	CCONJ
ajeer-6552	201	20	high	high	ADJ
ajeer-6552	201	21	range	range	NOUN
ajeer-6552	201	22	for	for	ADP
ajeer-6552	201	23	the	the	DET
ajeer-6552	201	24	study	study	NOUN
ajeer-6552	201	25	.	.	PUNCT
ajeer-6552	202	1	overall	overall	ADV
ajeer-6552	202	2	,	,	PUNCT
ajeer-6552	202	3	the	the	DET
ajeer-6552	202	4	questionnaire	questionnaire	NOUN
ajeer-6552	202	5	had	have	VERB
ajeer-6552	202	6	a	a	DET
ajeer-6552	202	7	cronbach	cronbach	NOUN
ajeer-6552	202	8	's	's	PART
ajeer-6552	202	9	alpha	alpha	NOUN
ajeer-6552	202	10	of	of	ADP
ajeer-6552	202	11	0.874	0.874	NUM
ajeer-6552	202	12	,	,	PUNCT
ajeer-6552	202	13	which	which	PRON
ajeer-6552	202	14	indicates	indicate	VERB
ajeer-6552	202	15	that	that	SCONJ
ajeer-6552	202	16	the	the	DET
ajeer-6552	202	17	questionnaire	questionnaire	NOUN
ajeer-6552	202	18	is	be	AUX
ajeer-6552	202	19	reliable	reliable	ADJ
ajeer-6552	202	20	because	because	SCONJ
ajeer-6552	202	21	it	it	PRON
ajeer-6552	202	22	scored	score	VERB
ajeer-6552	202	23	more	more	ADJ
ajeer-6552	202	24	than	than	ADP
ajeer-6552	202	25	0.7	0.7	NUM
ajeer-6552	202	26	and	and	CCONJ
ajeer-6552	202	27	was	be	AUX
ajeer-6552	202	28	closer	close	ADJ
ajeer-6552	202	29	to	to	ADP
ajeer-6552	202	30	1	1	NUM
ajeer-6552	202	31	.	.	PUNCT
ajeer-6552	202	32	table	table	NOUN
ajeer-6552	202	33	1	1	NUM
ajeer-6552	202	34	depicts	depict	VERB
ajeer-6552	202	35	the	the	DET
ajeer-6552	202	36	results	result	NOUN
ajeer-6552	202	37	obtained	obtain	VERB
ajeer-6552	202	38	from	from	ADP
ajeer-6552	202	39	the	the	DET
ajeer-6552	202	40	cronbach	cronbach	NOUN
ajeer-6552	202	41	’s	’s	PART
ajeer-6552	202	42	alpha	alpha	NOUN
ajeer-6552	202	43	with	with	ADP
ajeer-6552	202	44	respect	respect	NOUN
ajeer-6552	202	45	to	to	ADP
ajeer-6552	202	46	the	the	DET
ajeer-6552	202	47	field	field	NOUN
ajeer-6552	202	48	of	of	ADP
ajeer-6552	202	49	items	item	NOUN
ajeer-6552	202	50	on	on	ADP
ajeer-6552	202	51	the	the	DET
ajeer-6552	202	52	questionnaire	questionnaire	NOUN
ajeer-6552	202	53	.	.	PUNCT
ajeer-6552	203	1	table	table	NOUN
ajeer-6552	203	2	1	1	NUM
ajeer-6552	203	3	.	.	PUNCT
ajeer-6552	204	1	cronbach	cronbach	PROPN
ajeer-6552	204	2	’s	’s	PART
ajeer-6552	204	3	alpha	alpha	NOUN
ajeer-6552	204	4	for	for	ADP
ajeer-6552	204	5	reliability	reliability	NOUN
ajeer-6552	204	6	test	test	NOUN
ajeer-6552	204	7	.	.	PUNCT
ajeer-6552	205	1	field	field	NOUN
ajeer-6552	205	2	number	number	NOUN
ajeer-6552	205	3	of	of	ADP
ajeer-6552	205	4	items	item	NOUN
ajeer-6552	205	5	cronbach	cronbach	VERB
ajeer-6552	205	6	’s	’s	PART
ajeer-6552	205	7	alpha	alpha	NOUN
ajeer-6552	205	8	tax	tax	NOUN
ajeer-6552	205	9	compliance	compliance	NOUN
ajeer-6552	205	10	of	of	ADP
ajeer-6552	205	11	small	small	ADJ
ajeer-6552	205	12	businesses	business	NOUN
ajeer-6552	205	13	.	.	PUNCT
ajeer-6552	206	1	28	28	NUM
ajeer-6552	206	2	0.701	0.701	NUM
ajeer-6552	206	3	factors	factor	NOUN
ajeer-6552	206	4	that	that	PRON
ajeer-6552	206	5	influence	influence	VERB
ajeer-6552	206	6	small	small	ADJ
ajeer-6552	206	7	businesses	business	NOUN
ajeer-6552	206	8	'	'	PART
ajeer-6552	206	9	tax	tax	NOUN
ajeer-6552	206	10	compliance	compliance	NOUN
ajeer-6552	206	11	.	.	PUNCT
ajeer-6552	207	1	5	5	NUM
ajeer-6552	207	2	0.751	0.751	NUM
ajeer-6552	207	3	impact	impact	NOUN
ajeer-6552	207	4	of	of	ADP
ajeer-6552	207	5	taxes	taxis	NOUN
ajeer-6552	207	6	on	on	ADP
ajeer-6552	207	7	small	small	ADJ
ajeer-6552	207	8	businesses	business	NOUN
ajeer-6552	207	9	in	in	ADP
ajeer-6552	207	10	cape	cape	NOUN
ajeer-6552	207	11	coast	coast	PROPN
ajeer-6552	207	12	metropolis	metropolis	PROPN
ajeer-6552	207	13	9	9	NUM
ajeer-6552	207	14	0.861	0.861	NUM
ajeer-6552	207	15	challenges	challenge	NOUN
ajeer-6552	207	16	small	small	ADJ
ajeer-6552	207	17	business	business	NOUN
ajeer-6552	207	18	operators	operator	NOUN
ajeer-6552	207	19	face	face	VERB
ajeer-6552	207	20	regarding	regard	VERB
ajeer-6552	207	21	tax	tax	NOUN
ajeer-6552	207	22	compliance	compliance	NOUN
ajeer-6552	207	23	in	in	ADP
ajeer-6552	207	24	cape	cape	NOUN
ajeer-6552	207	25	coast	coast	NOUN
ajeer-6552	207	26	.	.	PUNCT
ajeer-6552	208	1	2	2	NUM
ajeer-6552	208	2	0.414	0.414	NUM
ajeer-6552	208	3	total	total	NOUN
ajeer-6552	208	4	44	44	NUM
ajeer-6552	208	5	0.874	0.874	NUM
ajeer-6552	208	6	4	4	NUM
ajeer-6552	208	7	.	.	PUNCT
ajeer-6552	208	8	results	result	NOUN
ajeer-6552	208	9	and	and	CCONJ
ajeer-6552	208	10	discussion	discussion	NOUN
ajeer-6552	208	11	4.1	4.1	NUM
ajeer-6552	208	12	.	.	PUNCT
ajeer-6552	209	1	demographic	demographic	ADJ
ajeer-6552	209	2	characteristics	characteristic	NOUN
ajeer-6552	209	3	of	of	ADP
ajeer-6552	209	4	respondents	respondent	NOUN
ajeer-6552	209	5	this	this	DET
ajeer-6552	209	6	segment	segment	NOUN
ajeer-6552	209	7	provides	provide	VERB
ajeer-6552	209	8	insights	insight	NOUN
ajeer-6552	209	9	into	into	ADP
ajeer-6552	209	10	the	the	DET
ajeer-6552	209	11	demographic	demographic	ADJ
ajeer-6552	209	12	information	information	NOUN
ajeer-6552	209	13	of	of	ADP
ajeer-6552	209	14	respondents	respondent	NOUN
ajeer-6552	209	15	to	to	ADP
ajeer-6552	209	16	this	this	DET
ajeer-6552	209	17	survey	survey	NOUN
ajeer-6552	209	18	.	.	PUNCT
ajeer-6552	210	1	it	it	PRON
ajeer-6552	210	2	is	be	AUX
ajeer-6552	210	3	based	base	VERB
ajeer-6552	210	4	on	on	ADP
ajeer-6552	210	5	the	the	DET
ajeer-6552	210	6	demographic	demographic	ADJ
ajeer-6552	210	7	data	datum	NOUN
ajeer-6552	210	8	that	that	PRON
ajeer-6552	210	9	gives	give	VERB
ajeer-6552	210	10	the	the	DET
ajeer-6552	210	11	researcher	researcher	NOUN
ajeer-6552	210	12	grounds	ground	NOUN
ajeer-6552	210	13	to	to	PART
ajeer-6552	210	14	appreciate	appreciate	VERB
ajeer-6552	210	15	the	the	DET
ajeer-6552	210	16	insights	insight	NOUN
ajeer-6552	210	17	provided	provide	VERB
ajeer-6552	210	18	by	by	ADP
ajeer-6552	210	19	respondents	respondent	NOUN
ajeer-6552	210	20	.	.	PUNCT
ajeer-6552	211	1	it	it	PRON
ajeer-6552	211	2	depicts	depict	VERB
ajeer-6552	211	3	the	the	DET
ajeer-6552	211	4	sex	sex	NOUN
ajeer-6552	211	5	,	,	PUNCT
ajeer-6552	211	6	position	position	NOUN
ajeer-6552	211	7	of	of	ADP
ajeer-6552	211	8	respondents	respondent	NOUN
ajeer-6552	211	9	,	,	PUNCT
ajeer-6552	211	10	educational	educational	ADJ
ajeer-6552	211	11	background	background	NOUN
ajeer-6552	211	12	,	,	PUNCT
ajeer-6552	211	13	nature	nature	NOUN
ajeer-6552	211	14	of	of	ADP
ajeer-6552	211	15	dealings	dealing	NOUN
ajeer-6552	211	16	,	,	PUNCT
ajeer-6552	211	17	legal	legal	ADJ
ajeer-6552	211	18	status	status	NOUN
ajeer-6552	211	19	of	of	ADP
ajeer-6552	211	20	the	the	DET
ajeer-6552	211	21	business	business	NOUN
ajeer-6552	211	22	,	,	PUNCT
ajeer-6552	211	23	and	and	CCONJ
ajeer-6552	211	24	how	how	SCONJ
ajeer-6552	211	25	it	it	PRON
ajeer-6552	211	26	is	be	AUX
ajeer-6552	211	27	financed	finance	VERB
ajeer-6552	211	28	.	.	PUNCT
ajeer-6552	212	1	as	as	SCONJ
ajeer-6552	212	2	stated	state	VERB
ajeer-6552	212	3	earlier	early	ADV
ajeer-6552	212	4	,	,	PUNCT
ajeer-6552	212	5	90	90	NUM
ajeer-6552	212	6	questionnaires	questionnaire	NOUN
ajeer-6552	212	7	were	be	AUX
ajeer-6552	212	8	completed	complete	VERB
ajeer-6552	212	9	and	and	CCONJ
ajeer-6552	212	10	used	use	VERB
ajeer-6552	212	11	for	for	ADP
ajeer-6552	212	12	the	the	DET
ajeer-6552	212	13	data	datum	NOUN
ajeer-6552	212	14	analysis	analysis	NOUN
ajeer-6552	212	15	.	.	PUNCT
ajeer-6552	213	1	the	the	DET
ajeer-6552	213	2	findings	finding	NOUN
ajeer-6552	213	3	are	be	AUX
ajeer-6552	213	4	presented	present	VERB
ajeer-6552	213	5	in	in	ADP
ajeer-6552	213	6	table	table	NOUN
ajeer-6552	213	7	2	2	NUM
ajeer-6552	213	8	.	.	PUNCT
ajeer-6552	213	9	table	table	NOUN
ajeer-6552	213	10	2	2	NUM
ajeer-6552	213	11	summarizes	summarize	NOUN
ajeer-6552	213	12	the	the	DET
ajeer-6552	213	13	demographic	demographic	ADJ
ajeer-6552	213	14	characteristics	characteristic	NOUN
ajeer-6552	213	15	and	and	CCONJ
ajeer-6552	213	16	business	business	NOUN
ajeer-6552	213	17	types	type	NOUN
ajeer-6552	213	18	of	of	ADP
ajeer-6552	213	19	the	the	DET
ajeer-6552	213	20	90	90	NUM
ajeer-6552	213	21	respondents	respondent	NOUN
ajeer-6552	213	22	surveyed	survey	VERB
ajeer-6552	213	23	.	.	PUNCT
ajeer-6552	214	1	among	among	ADP
ajeer-6552	214	2	them	they	PRON
ajeer-6552	214	3	,	,	PUNCT
ajeer-6552	214	4	43	43	NUM
ajeer-6552	214	5	were	be	AUX
ajeer-6552	214	6	male	male	ADJ
ajeer-6552	214	7	(	(	PUNCT
ajeer-6552	214	8	47.8	47.8	NUM
ajeer-6552	214	9	%	%	NOUN
ajeer-6552	214	10	)	)	PUNCT
ajeer-6552	214	11	and	and	CCONJ
ajeer-6552	214	12	47	47	NUM
ajeer-6552	214	13	were	be	AUX
ajeer-6552	214	14	female	female	ADJ
ajeer-6552	214	15	(	(	PUNCT
ajeer-6552	214	16	52.2	52.2	NUM
ajeer-6552	214	17	%	%	NOUN
ajeer-6552	214	18	)	)	PUNCT
ajeer-6552	214	19	,	,	PUNCT
ajeer-6552	214	20	suggesting	suggest	VERB
ajeer-6552	214	21	that	that	SCONJ
ajeer-6552	214	22	the	the	DET
ajeer-6552	214	23	small	small	ADJ
ajeer-6552	214	24	business	business	NOUN
ajeer-6552	214	25	sector	sector	NOUN
ajeer-6552	214	26	in	in	ADP
ajeer-6552	214	27	the	the	DET
ajeer-6552	214	28	cape	cape	NOUN
ajeer-6552	214	29	coast	coast	PROPN
ajeer-6552	214	30	metropolis	metropolis	PROPN
ajeer-6552	214	31	is	be	AUX
ajeer-6552	214	32	female	female	NOUN
ajeer-6552	214	33	-	-	PUNCT
ajeer-6552	214	34	dominated	dominate	VERB
ajeer-6552	214	35	.	.	PUNCT
ajeer-6552	215	1	a	a	DET
ajeer-6552	215	2	majority	majority	NOUN
ajeer-6552	215	3	(	(	PUNCT
ajeer-6552	215	4	38	38	NUM
ajeer-6552	215	5	)	)	PUNCT
ajeer-6552	215	6	of	of	ADP
ajeer-6552	215	7	the	the	DET
ajeer-6552	215	8	respondents	respondent	NOUN
ajeer-6552	215	9	were	be	AUX
ajeer-6552	215	10	business	business	NOUN
ajeer-6552	215	11	owners	owner	NOUN
ajeer-6552	215	12	,	,	PUNCT
ajeer-6552	215	13	representing	represent	VERB
ajeer-6552	215	14	42.2	42.2	NUM
ajeer-6552	215	15	%	%	NOUN
ajeer-6552	215	16	,	,	PUNCT
ajeer-6552	215	17	while	while	SCONJ
ajeer-6552	215	18	26	26	NUM
ajeer-6552	215	19	respondents	respondent	NOUN
ajeer-6552	215	20	identified	identify	VERB
ajeer-6552	215	21	as	as	ADP
ajeer-6552	215	22	both	both	DET
ajeer-6552	215	23	managers	manager	NOUN
ajeer-6552	215	24	and	and	CCONJ
ajeer-6552	215	25	owners	owner	NOUN
ajeer-6552	215	26	,	,	PUNCT
ajeer-6552	215	27	accounting	account	VERB
ajeer-6552	215	28	for	for	ADP
ajeer-6552	215	29	28.9	28.9	NUM
ajeer-6552	215	30	%	%	NOUN
ajeer-6552	215	31	.	.	PUNCT
ajeer-6552	216	1	in	in	ADP
ajeer-6552	216	2	terms	term	NOUN
ajeer-6552	216	3	of	of	ADP
ajeer-6552	216	4	business	business	NOUN
ajeer-6552	216	5	sectors	sector	NOUN
ajeer-6552	216	6	,	,	PUNCT
ajeer-6552	216	7	the	the	DET
ajeer-6552	216	8	majority	majority	NOUN
ajeer-6552	216	9	(	(	PUNCT
ajeer-6552	216	10	41	41	NUM
ajeer-6552	216	11	)	)	PUNCT
ajeer-6552	216	12	were	be	AUX
ajeer-6552	216	13	in	in	ADP
ajeer-6552	216	14	services	service	NOUN
ajeer-6552	216	15	,	,	PUNCT
ajeer-6552	216	16	representing	represent	VERB
ajeer-6552	216	17	45.6	45.6	NUM
ajeer-6552	216	18	%	%	NOUN
ajeer-6552	216	19	,	,	PUNCT
ajeer-6552	216	20	followed	follow	VERB
ajeer-6552	216	21	by	by	ADP
ajeer-6552	216	22	22	22	NUM
ajeer-6552	216	23	respondents	respondent	NOUN
ajeer-6552	216	24	(	(	PUNCT
ajeer-6552	216	25	24.4	24.4	NUM
ajeer-6552	216	26	%	%	NOUN
ajeer-6552	216	27	)	)	PUNCT
ajeer-6552	216	28	in	in	ADP
ajeer-6552	216	29	manufacturing	manufacturing	NOUN
ajeer-6552	216	30	,	,	PUNCT
ajeer-6552	216	31	12	12	NUM
ajeer-6552	216	32	respondents	respondent	NOUN
ajeer-6552	216	33	(	(	PUNCT
ajeer-6552	216	34	12.2	12.2	NUM
ajeer-6552	216	35	%	%	NOUN
ajeer-6552	216	36	)	)	PUNCT
ajeer-6552	216	37	in	in	ADP
ajeer-6552	216	38	agriculture	agriculture	NOUN
ajeer-6552	216	39	,	,	PUNCT
ajeer-6552	216	40	and	and	CCONJ
ajeer-6552	216	41	16	16	NUM
ajeer-6552	216	42	respondents	respondent	NOUN
ajeer-6552	216	43	(	(	PUNCT
ajeer-6552	216	44	17.8	17.8	NUM
ajeer-6552	216	45	%	%	NOUN
ajeer-6552	216	46	)	)	PUNCT
ajeer-6552	216	47	in	in	ADP
ajeer-6552	216	48	commerce	commerce	NOUN
ajeer-6552	216	49	.	.	PUNCT
ajeer-6552	217	1	this	this	PRON
ajeer-6552	217	2	indicates	indicate	VERB
ajeer-6552	217	3	the	the	DET
ajeer-6552	217	4	need	need	NOUN
ajeer-6552	217	5	for	for	ADP
ajeer-6552	217	6	greater	great	ADJ
ajeer-6552	217	7	government	government	NOUN
ajeer-6552	217	8	support	support	NOUN
ajeer-6552	217	9	in	in	ADP
ajeer-6552	217	10	the	the	DET
ajeer-6552	217	11	service	service	NOUN
ajeer-6552	217	12	sector	sector	NOUN
ajeer-6552	217	13	,	,	PUNCT
ajeer-6552	217	14	which	which	PRON
ajeer-6552	217	15	dominates	dominate	VERB
ajeer-6552	217	16	the	the	DET
ajeer-6552	217	17	local	local	ADJ
ajeer-6552	217	18	economy	economy	NOUN
ajeer-6552	217	19	,	,	PUNCT
ajeer-6552	217	20	while	while	SCONJ
ajeer-6552	217	21	attention	attention	NOUN
ajeer-6552	217	22	should	should	AUX
ajeer-6552	217	23	be	be	AUX
ajeer-6552	217	24	given	give	VERB
ajeer-6552	217	25	to	to	ADP
ajeer-6552	217	26	the	the	DET
ajeer-6552	217	27	underdeveloped	underdeveloped	ADJ
ajeer-6552	217	28	agricultural	agricultural	ADJ
ajeer-6552	217	29	sector	sector	NOUN
ajeer-6552	217	30	.	.	PUNCT
ajeer-6552	218	1	policymakers	policymaker	NOUN
ajeer-6552	218	2	,	,	PUNCT
ajeer-6552	218	3	investors	investor	NOUN
ajeer-6552	218	4	,	,	PUNCT
ajeer-6552	218	5	and	and	CCONJ
ajeer-6552	218	6	other	other	ADJ
ajeer-6552	218	7	stakeholders	stakeholder	NOUN
ajeer-6552	218	8	must	must	AUX
ajeer-6552	218	9	prioritize	prioritize	VERB
ajeer-6552	218	10	this	this	DET
ajeer-6552	218	11	sector	sector	NOUN
ajeer-6552	218	12	for	for	ADP
ajeer-6552	218	13	growth	growth	NOUN
ajeer-6552	218	14	and	and	CCONJ
ajeer-6552	218	15	sustainability	sustainability	NOUN
ajeer-6552	218	16	.	.	PUNCT
ajeer-6552	219	1	asian	asian	ADJ
ajeer-6552	219	2	journal	journal	PROPN
ajeer-6552	219	3	of	of	ADP
ajeer-6552	219	4	economics	economic	NOUN
ajeer-6552	219	5	and	and	CCONJ
ajeer-6552	219	6	empirical	empirical	ADJ
ajeer-6552	219	7	research	research	NOUN
ajeer-6552	219	8	,	,	PUNCT
ajeer-6552	219	9	2025	2025	NUM
ajeer-6552	219	10	,	,	PUNCT
ajeer-6552	219	11	12(1	12(1	NUM
ajeer-6552	219	12	):	):	PUNCT
ajeer-6552	219	13	9	9	NUM
ajeer-6552	219	14	-	-	SYM
ajeer-6552	219	15	20	20	NUM
ajeer-6552	219	16	14	14	NUM
ajeer-6552	219	17	©	©	ADP
ajeer-6552	219	18	2025	2025	NUM
ajeer-6552	219	19	by	by	ADP
ajeer-6552	219	20	the	the	DET
ajeer-6552	219	21	authors	author	NOUN
ajeer-6552	219	22	;	;	PUNCT
ajeer-6552	219	23	licensee	licensee	PROPN
ajeer-6552	219	24	asian	asian	ADJ
ajeer-6552	219	25	online	online	PROPN
ajeer-6552	219	26	journal	journal	PROPN
ajeer-6552	219	27	publishing	publishing	NOUN
ajeer-6552	219	28	group	group	NOUN
ajeer-6552	219	29	table	table	NOUN
ajeer-6552	219	30	2	2	NUM
ajeer-6552	219	31	.	.	PUNCT
ajeer-6552	219	32	demographic	demographic	ADJ
ajeer-6552	219	33	information	information	NOUN
ajeer-6552	219	34	.	.	PUNCT
ajeer-6552	220	1	item	item	NOUN
ajeer-6552	220	2	options	option	NOUN
ajeer-6552	220	3	frequency	frequency	NOUN
ajeer-6552	220	4	percentage	percentage	NOUN
ajeer-6552	220	5	sex	sex	NOUN
ajeer-6552	220	6	male	male	NOUN
ajeer-6552	220	7	43	43	NUM
ajeer-6552	220	8	47.8	47.8	NUM
ajeer-6552	220	9	female	female	NOUN
ajeer-6552	220	10	47	47	NUM
ajeer-6552	220	11	52.2	52.2	NUM
ajeer-6552	220	12	total	total	NOUN
ajeer-6552	220	13	90	90	NUM
ajeer-6552	220	14	100	100	NUM
ajeer-6552	220	15	job	job	NOUN
ajeer-6552	220	16	position	position	NOUN
ajeer-6552	220	17	manager	manager	NOUN
ajeer-6552	220	18	26	26	NUM
ajeer-6552	220	19	28.9	28.9	NUM
ajeer-6552	220	20	owner	owner	NOUN
ajeer-6552	220	21	38	38	NUM
ajeer-6552	220	22	42.2	42.2	NUM
ajeer-6552	220	23	owner	owner	NOUN
ajeer-6552	220	24	manager	manager	NOUN
ajeer-6552	220	25	26	26	NUM
ajeer-6552	220	26	28.9	28.9	NUM
ajeer-6552	220	27	total	total	NOUN
ajeer-6552	220	28	90	90	NUM
ajeer-6552	220	29	100	100	NUM
ajeer-6552	220	30	educational	educational	ADJ
ajeer-6552	220	31	level	level	NOUN
ajeer-6552	220	32	basic	basic	ADJ
ajeer-6552	220	33	16	16	NUM
ajeer-6552	220	34	17.8	17.8	NUM
ajeer-6552	220	35	secondary	secondary	ADJ
ajeer-6552	220	36	24	24	NUM
ajeer-6552	220	37	26.7	26.7	NUM
ajeer-6552	220	38	tertiary	tertiary	ADJ
ajeer-6552	220	39	50	50	NUM
ajeer-6552	220	40	55.6	55.6	NUM
ajeer-6552	220	41	total	total	NOUN
ajeer-6552	220	42	90	90	NUM
ajeer-6552	220	43	100	100	NUM
ajeer-6552	220	44	nature	nature	NOUN
ajeer-6552	220	45	of	of	ADP
ajeer-6552	220	46	size	size	NOUN
ajeer-6552	220	47	business	business	NOUN
ajeer-6552	220	48	manufacturing	manufacture	VERB
ajeer-6552	220	49	22	22	NUM
ajeer-6552	220	50	24.4	24.4	NUM
ajeer-6552	220	51	service	service	NOUN
ajeer-6552	220	52	41	41	NUM
ajeer-6552	220	53	45.6	45.6	NUM
ajeer-6552	220	54	agriculture	agriculture	NOUN
ajeer-6552	220	55	11	11	NUM
ajeer-6552	220	56	12.2	12.2	NUM
ajeer-6552	220	57	commerce	commerce	NOUN
ajeer-6552	220	58	16	16	NUM
ajeer-6552	220	59	17.8	17.8	NUM
ajeer-6552	220	60	total	total	NOUN
ajeer-6552	220	61	90	90	NUM
ajeer-6552	220	62	100	100	NUM
ajeer-6552	220	63	legal	legal	ADJ
ajeer-6552	220	64	status	status	NOUN
ajeer-6552	220	65	sole	sole	ADJ
ajeer-6552	220	66	proprietorship	proprietorship	NOUN
ajeer-6552	220	67	59	59	NUM
ajeer-6552	220	68	65.6	65.6	NUM
ajeer-6552	220	69	partnership	partnership	NOUN
ajeer-6552	220	70	24	24	NUM
ajeer-6552	220	71	26.7	26.7	NUM
ajeer-6552	220	72	private	private	ADJ
ajeer-6552	220	73	company	company	NOUN
ajeer-6552	220	74	7	7	NUM
ajeer-6552	220	75	7.8	7.8	NUM
ajeer-6552	220	76	total	total	NOUN
ajeer-6552	220	77	90	90	NUM
ajeer-6552	220	78	100	100	NUM
ajeer-6552	220	79	number	number	NOUN
ajeer-6552	220	80	years	year	NOUN
ajeer-6552	220	81	business	business	NOUN
ajeer-6552	220	82	has	have	AUX
ajeer-6552	220	83	been	be	AUX
ajeer-6552	220	84	in	in	ADP
ajeer-6552	220	85	operation	operation	NOUN
ajeer-6552	220	86	1	1	NUM
ajeer-6552	220	87	-	-	SYM
ajeer-6552	220	88	5	5	NUM
ajeer-6552	220	89	years	year	NOUN
ajeer-6552	220	90	46	46	NUM
ajeer-6552	220	91	51.1	51.1	NUM
ajeer-6552	220	92	6	6	NUM
ajeer-6552	220	93	-	-	SYM
ajeer-6552	220	94	10	10	NUM
ajeer-6552	220	95	years	year	NOUN
ajeer-6552	220	96	33	33	NUM
ajeer-6552	220	97	36.7	36.7	NUM
ajeer-6552	220	98	11	11	NUM
ajeer-6552	220	99	-	-	SYM
ajeer-6552	220	100	15	15	NUM
ajeer-6552	220	101	years	year	NOUN
ajeer-6552	220	102	11	11	NUM
ajeer-6552	220	103	12.2	12.2	NUM
ajeer-6552	220	104	16	16	NUM
ajeer-6552	220	105	years	year	NOUN
ajeer-6552	220	106	and	and	CCONJ
ajeer-6552	220	107	above	above	ADP
ajeer-6552	220	108	0	0	NUM
ajeer-6552	220	109	0	0	NUM
ajeer-6552	220	110	total	total	NOUN
ajeer-6552	220	111	90	90	NUM
ajeer-6552	220	112	100	100	NUM
ajeer-6552	220	113	sources	source	NOUN
ajeer-6552	220	114	of	of	ADP
ajeer-6552	220	115	finance	finance	NOUN
ajeer-6552	220	116	personal	personal	ADJ
ajeer-6552	220	117	savings	saving	NOUN
ajeer-6552	220	118	60	60	NUM
ajeer-6552	220	119	66.7	66.7	NUM
ajeer-6552	220	120	debt	debt	NOUN
ajeer-6552	220	121	(	(	PUNCT
ajeer-6552	220	122	bank	bank	NOUN
ajeer-6552	220	123	loans	loan	NOUN
ajeer-6552	220	124	)	)	PUNCT
ajeer-6552	220	125	17	17	NUM
ajeer-6552	220	126	18.9	18.9	NUM
ajeer-6552	220	127	leasing	lease	VERB
ajeer-6552	220	128	3	3	NUM
ajeer-6552	220	129	3.3	3.3	NUM
ajeer-6552	220	130	equity	equity	NOUN
ajeer-6552	220	131	and	and	CCONJ
ajeer-6552	220	132	debt	debt	NOUN
ajeer-6552	220	133	10	10	NUM
ajeer-6552	220	134	11.1	11.1	NUM
ajeer-6552	220	135	total	total	NOUN
ajeer-6552	220	136	90	90	NUM
ajeer-6552	220	137	100	100	NUM
ajeer-6552	220	138	regarding	regard	VERB
ajeer-6552	220	139	the	the	DET
ajeer-6552	220	140	legal	legal	ADJ
ajeer-6552	220	141	status	status	NOUN
ajeer-6552	220	142	of	of	ADP
ajeer-6552	220	143	the	the	DET
ajeer-6552	220	144	businesses	business	NOUN
ajeer-6552	220	145	,	,	PUNCT
ajeer-6552	220	146	59	59	NUM
ajeer-6552	220	147	businesses	business	NOUN
ajeer-6552	220	148	were	be	AUX
ajeer-6552	220	149	sole	sole	ADJ
ajeer-6552	220	150	proprietorships	proprietorship	NOUN
ajeer-6552	220	151	(	(	PUNCT
ajeer-6552	220	152	65.6	65.6	NUM
ajeer-6552	220	153	%	%	NOUN
ajeer-6552	220	154	)	)	PUNCT
ajeer-6552	220	155	,	,	PUNCT
ajeer-6552	220	156	24	24	NUM
ajeer-6552	220	157	were	be	AUX
ajeer-6552	220	158	partnerships	partnership	NOUN
ajeer-6552	220	159	(	(	PUNCT
ajeer-6552	220	160	26.7	26.7	NUM
ajeer-6552	220	161	%	%	NOUN
ajeer-6552	220	162	)	)	PUNCT
ajeer-6552	220	163	,	,	PUNCT
ajeer-6552	220	164	and	and	CCONJ
ajeer-6552	220	165	7	7	NUM
ajeer-6552	220	166	were	be	AUX
ajeer-6552	220	167	private	private	ADJ
ajeer-6552	220	168	companies	company	NOUN
ajeer-6552	220	169	(	(	PUNCT
ajeer-6552	220	170	7.8	7.8	NUM
ajeer-6552	220	171	%	%	NOUN
ajeer-6552	220	172	)	)	PUNCT
ajeer-6552	220	173	.	.	PUNCT
ajeer-6552	221	1	this	this	PRON
ajeer-6552	221	2	suggests	suggest	VERB
ajeer-6552	221	3	that	that	SCONJ
ajeer-6552	221	4	most	most	ADJ
ajeer-6552	221	5	small	small	ADJ
ajeer-6552	221	6	businesses	business	NOUN
ajeer-6552	221	7	in	in	ADP
ajeer-6552	221	8	the	the	DET
ajeer-6552	221	9	area	area	NOUN
ajeer-6552	221	10	are	be	AUX
ajeer-6552	221	11	individually	individually	ADV
ajeer-6552	221	12	owned	own	VERB
ajeer-6552	221	13	,	,	PUNCT
ajeer-6552	221	14	contradicting	contradict	VERB
ajeer-6552	221	15	the	the	DET
ajeer-6552	221	16	notion	notion	NOUN
ajeer-6552	221	17	that	that	SCONJ
ajeer-6552	221	18	small	small	ADJ
ajeer-6552	221	19	businesses	business	NOUN
ajeer-6552	221	20	are	be	AUX
ajeer-6552	221	21	primarily	primarily	ADV
ajeer-6552	221	22	registered	register	VERB
ajeer-6552	221	23	as	as	ADP
ajeer-6552	221	24	companies	company	NOUN
ajeer-6552	221	25	(	(	PUNCT
ajeer-6552	221	26	amanamah	amanamah	PROPN
ajeer-6552	221	27	&	&	CCONJ
ajeer-6552	221	28	owusu	owusu	PROPN
ajeer-6552	221	29	,	,	PUNCT
ajeer-6552	221	30	2016	2016	NUM
ajeer-6552	221	31	)	)	PUNCT
ajeer-6552	221	32	.	.	PUNCT
ajeer-6552	222	1	concerning	concern	VERB
ajeer-6552	222	2	the	the	DET
ajeer-6552	222	3	length	length	NOUN
ajeer-6552	222	4	of	of	ADP
ajeer-6552	222	5	time	time	NOUN
ajeer-6552	222	6	businesses	business	NOUN
ajeer-6552	222	7	have	have	AUX
ajeer-6552	222	8	been	be	AUX
ajeer-6552	222	9	operating	operate	VERB
ajeer-6552	222	10	,	,	PUNCT
ajeer-6552	222	11	46	46	NUM
ajeer-6552	222	12	businesses	business	NOUN
ajeer-6552	222	13	(	(	PUNCT
ajeer-6552	222	14	51.1	51.1	NUM
ajeer-6552	222	15	%	%	NOUN
ajeer-6552	222	16	)	)	PUNCT
ajeer-6552	222	17	have	have	AUX
ajeer-6552	222	18	been	be	AUX
ajeer-6552	222	19	in	in	ADP
ajeer-6552	222	20	operation	operation	NOUN
ajeer-6552	222	21	for	for	ADP
ajeer-6552	222	22	1	1	NUM
ajeer-6552	222	23	-	-	SYM
ajeer-6552	222	24	5	5	NUM
ajeer-6552	222	25	years	year	NOUN
ajeer-6552	222	26	,	,	PUNCT
ajeer-6552	222	27	33	33	NUM
ajeer-6552	222	28	businesses	business	NOUN
ajeer-6552	222	29	(	(	PUNCT
ajeer-6552	222	30	36.7	36.7	NUM
ajeer-6552	222	31	%	%	NOUN
ajeer-6552	222	32	)	)	PUNCT
ajeer-6552	222	33	for	for	ADP
ajeer-6552	222	34	6	6	NUM
ajeer-6552	222	35	-	-	SYM
ajeer-6552	222	36	10	10	NUM
ajeer-6552	222	37	years	year	NOUN
ajeer-6552	222	38	,	,	PUNCT
ajeer-6552	222	39	and	and	CCONJ
ajeer-6552	222	40	11	11	NUM
ajeer-6552	222	41	businesses	business	NOUN
ajeer-6552	222	42	(	(	PUNCT
ajeer-6552	222	43	12.2	12.2	NUM
ajeer-6552	222	44	%	%	NOUN
ajeer-6552	222	45	)	)	PUNCT
ajeer-6552	222	46	for	for	ADP
ajeer-6552	222	47	11	11	NUM
ajeer-6552	222	48	-	-	SYM
ajeer-6552	222	49	15	15	NUM
ajeer-6552	222	50	years	year	NOUN
ajeer-6552	222	51	.	.	PUNCT
ajeer-6552	223	1	this	this	PRON
ajeer-6552	223	2	shows	show	VERB
ajeer-6552	223	3	that	that	SCONJ
ajeer-6552	223	4	most	most	ADJ
ajeer-6552	223	5	respondents	respondent	NOUN
ajeer-6552	223	6	have	have	VERB
ajeer-6552	223	7	substantial	substantial	ADJ
ajeer-6552	223	8	experience	experience	NOUN
ajeer-6552	223	9	in	in	ADP
ajeer-6552	223	10	the	the	DET
ajeer-6552	223	11	business	business	NOUN
ajeer-6552	223	12	environment	environment	NOUN
ajeer-6552	223	13	of	of	ADP
ajeer-6552	223	14	cape	cape	NOUN
ajeer-6552	223	15	coast	coast	PROPN
ajeer-6552	223	16	,	,	PUNCT
ajeer-6552	223	17	which	which	PRON
ajeer-6552	223	18	enables	enable	VERB
ajeer-6552	223	19	them	they	PRON
ajeer-6552	223	20	to	to	PART
ajeer-6552	223	21	provide	provide	VERB
ajeer-6552	223	22	informed	informed	ADJ
ajeer-6552	223	23	insights	insight	NOUN
ajeer-6552	223	24	on	on	ADP
ajeer-6552	223	25	taxation	taxation	NOUN
ajeer-6552	223	26	practices	practice	NOUN
ajeer-6552	223	27	in	in	ADP
ajeer-6552	223	28	ghana	ghana	PROPN
ajeer-6552	223	29	.	.	PUNCT
ajeer-6552	224	1	lastly	lastly	ADV
ajeer-6552	224	2	,	,	PUNCT
ajeer-6552	224	3	the	the	DET
ajeer-6552	224	4	primary	primary	ADJ
ajeer-6552	224	5	sources	source	NOUN
ajeer-6552	224	6	of	of	ADP
ajeer-6552	224	7	finance	finance	NOUN
ajeer-6552	224	8	for	for	ADP
ajeer-6552	224	9	these	these	DET
ajeer-6552	224	10	small	small	ADJ
ajeer-6552	224	11	businesses	business	NOUN
ajeer-6552	224	12	were	be	AUX
ajeer-6552	224	13	personal	personal	ADJ
ajeer-6552	224	14	loans	loan	NOUN
ajeer-6552	224	15	(	(	PUNCT
ajeer-6552	224	16	66.7	66.7	NUM
ajeer-6552	224	17	%	%	NOUN
ajeer-6552	224	18	)	)	PUNCT
ajeer-6552	224	19	,	,	PUNCT
ajeer-6552	224	20	followed	follow	VERB
ajeer-6552	224	21	by	by	ADP
ajeer-6552	224	22	bank	bank	NOUN
ajeer-6552	224	23	loans	loan	NOUN
ajeer-6552	224	24	(	(	PUNCT
ajeer-6552	224	25	18.9	18.9	NUM
ajeer-6552	224	26	%	%	NOUN
ajeer-6552	224	27	)	)	PUNCT
ajeer-6552	224	28	,	,	PUNCT
ajeer-6552	224	29	leasing	lease	VERB
ajeer-6552	224	30	(	(	PUNCT
ajeer-6552	224	31	3.3	3.3	NUM
ajeer-6552	224	32	%	%	NOUN
ajeer-6552	224	33	)	)	PUNCT
ajeer-6552	224	34	,	,	PUNCT
ajeer-6552	224	35	and	and	CCONJ
ajeer-6552	224	36	trade	trade	NOUN
ajeer-6552	224	37	credits	credit	NOUN
ajeer-6552	224	38	(	(	PUNCT
ajeer-6552	224	39	11.1	11.1	NUM
ajeer-6552	224	40	%	%	NOUN
ajeer-6552	224	41	)	)	PUNCT
ajeer-6552	224	42	.	.	PUNCT
ajeer-6552	225	1	the	the	DET
ajeer-6552	225	2	heavy	heavy	ADJ
ajeer-6552	225	3	reliance	reliance	NOUN
ajeer-6552	225	4	on	on	ADP
ajeer-6552	225	5	personal	personal	ADJ
ajeer-6552	225	6	loans	loan	NOUN
ajeer-6552	225	7	indicates	indicate	VERB
ajeer-6552	225	8	that	that	SCONJ
ajeer-6552	225	9	small	small	ADJ
ajeer-6552	225	10	businesses	business	NOUN
ajeer-6552	225	11	predominantly	predominantly	ADV
ajeer-6552	225	12	use	use	VERB
ajeer-6552	225	13	internal	internal	ADJ
ajeer-6552	225	14	financing	financing	NOUN
ajeer-6552	225	15	to	to	PART
ajeer-6552	225	16	support	support	VERB
ajeer-6552	225	17	business	business	NOUN
ajeer-6552	225	18	operations	operation	NOUN
ajeer-6552	225	19	and	and	CCONJ
ajeer-6552	225	20	expansion	expansion	NOUN
ajeer-6552	225	21	.	.	PUNCT
ajeer-6552	226	1	4.2	4.2	NUM
ajeer-6552	226	2	.	.	PUNCT
ajeer-6552	227	1	descriptive	descriptive	ADJ
ajeer-6552	227	2	analysis	analysis	NOUN
ajeer-6552	227	3	estimation	estimation	NOUN
ajeer-6552	227	4	of	of	ADP
ajeer-6552	227	5	the	the	DET
ajeer-6552	227	6	reliability	reliability	NOUN
ajeer-6552	227	7	of	of	ADP
ajeer-6552	227	8	data	datum	NOUN
ajeer-6552	227	9	to	to	PART
ajeer-6552	227	10	ensure	ensure	VERB
ajeer-6552	227	11	the	the	DET
ajeer-6552	227	12	results	result	NOUN
ajeer-6552	227	13	are	be	AUX
ajeer-6552	227	14	accurate	accurate	ADJ
ajeer-6552	227	15	was	be	AUX
ajeer-6552	227	16	done	do	VERB
ajeer-6552	227	17	through	through	ADP
ajeer-6552	227	18	descriptive	descriptive	ADJ
ajeer-6552	227	19	analysis	analysis	NOUN
ajeer-6552	227	20	techniques	technique	NOUN
ajeer-6552	227	21	using	use	VERB
ajeer-6552	227	22	ibm	ibm	PROPN
ajeer-6552	227	23	spss	spss	PROPN
ajeer-6552	227	24	statistics	statistics	PROPN
ajeer-6552	227	25	software	software	NOUN
ajeer-6552	227	26	for	for	ADP
ajeer-6552	227	27	windows	window	NOUN
ajeer-6552	227	28	version	version	PROPN
ajeer-6552	227	29	26	26	NUM
ajeer-6552	227	30	to	to	PART
ajeer-6552	227	31	analyze	analyze	VERB
ajeer-6552	227	32	the	the	DET
ajeer-6552	227	33	results	result	NOUN
ajeer-6552	227	34	obtained	obtain	VERB
ajeer-6552	227	35	from	from	ADP
ajeer-6552	227	36	the	the	DET
ajeer-6552	227	37	formulated	formulate	VERB
ajeer-6552	227	38	objectives	objective	NOUN
ajeer-6552	227	39	.	.	PUNCT
ajeer-6552	228	1	however	however	ADV
ajeer-6552	228	2	,	,	PUNCT
ajeer-6552	228	3	before	before	ADP
ajeer-6552	228	4	this	this	PRON
ajeer-6552	228	5	,	,	PUNCT
ajeer-6552	228	6	some	some	DET
ajeer-6552	228	7	preliminary	preliminary	ADJ
ajeer-6552	228	8	tests	test	NOUN
ajeer-6552	228	9	were	be	AUX
ajeer-6552	228	10	conducted	conduct	VERB
ajeer-6552	228	11	to	to	PART
ajeer-6552	228	12	ensure	ensure	VERB
ajeer-6552	228	13	that	that	SCONJ
ajeer-6552	228	14	all	all	PRON
ajeer-6552	228	15	of	of	ADP
ajeer-6552	228	16	the	the	DET
ajeer-6552	228	17	descriptive	descriptive	ADJ
ajeer-6552	228	18	assumptions	assumption	NOUN
ajeer-6552	228	19	were	be	AUX
ajeer-6552	228	20	not	not	PART
ajeer-6552	228	21	violated	violate	VERB
ajeer-6552	228	22	.	.	PUNCT
ajeer-6552	229	1	4.2.1	4.2.1	X
ajeer-6552	229	2	.	.	PUNCT
ajeer-6552	229	3	tax	tax	NOUN
ajeer-6552	229	4	compliance	compliance	NOUN
ajeer-6552	229	5	of	of	ADP
ajeer-6552	229	6	smes	sme	NOUN
ajeer-6552	229	7	in	in	ADP
ajeer-6552	229	8	cape	cape	PROPN
ajeer-6552	229	9	coast	coast	PROPN
ajeer-6552	229	10	metropolis	metropolis	PROPN
ajeer-6552	229	11	this	this	DET
ajeer-6552	229	12	segment	segment	NOUN
ajeer-6552	229	13	provides	provide	VERB
ajeer-6552	229	14	discoveries	discovery	NOUN
ajeer-6552	229	15	obtained	obtain	VERB
ajeer-6552	229	16	from	from	ADP
ajeer-6552	229	17	the	the	DET
ajeer-6552	229	18	tax	tax	NOUN
ajeer-6552	229	19	compliance	compliance	NOUN
ajeer-6552	229	20	of	of	ADP
ajeer-6552	229	21	respondents	respondent	NOUN
ajeer-6552	229	22	of	of	ADP
ajeer-6552	229	23	the	the	DET
ajeer-6552	229	24	study	study	NOUN
ajeer-6552	229	25	.	.	PUNCT
ajeer-6552	230	1	it	it	PRON
ajeer-6552	230	2	uncovers	uncover	VERB
ajeer-6552	230	3	the	the	DET
ajeer-6552	230	4	first	first	ADJ
ajeer-6552	230	5	impartial	impartial	ADJ
ajeer-6552	230	6	aspect	aspect	NOUN
ajeer-6552	230	7	of	of	ADP
ajeer-6552	230	8	the	the	DET
ajeer-6552	230	9	study	study	NOUN
ajeer-6552	230	10	,	,	PUNCT
ajeer-6552	230	11	which	which	PRON
ajeer-6552	230	12	states	state	VERB
ajeer-6552	230	13	,	,	PUNCT
ajeer-6552	230	14	“	"	PUNCT
ajeer-6552	230	15	what	what	PRON
ajeer-6552	230	16	is	be	AUX
ajeer-6552	230	17	the	the	DET
ajeer-6552	230	18	extent	extent	NOUN
ajeer-6552	230	19	of	of	ADP
ajeer-6552	230	20	awareness	awareness	NOUN
ajeer-6552	230	21	of	of	ADP
ajeer-6552	230	22	tax	tax	NOUN
ajeer-6552	230	23	obligation	obligation	NOUN
ajeer-6552	230	24	among	among	ADP
ajeer-6552	230	25	taxpayers	taxpayer	NOUN
ajeer-6552	230	26	?	?	PUNCT
ajeer-6552	230	27	”	"	PUNCT
ajeer-6552	230	28	table	table	NOUN
ajeer-6552	230	29	3	3	NUM
ajeer-6552	230	30	.	.	PUNCT
ajeer-6552	230	31	tax	tax	NOUN
ajeer-6552	230	32	registration	registration	NOUN
ajeer-6552	230	33	status	status	NOUN
ajeer-6552	230	34	.	.	PUNCT
ajeer-6552	231	1	response	response	NOUN
ajeer-6552	231	2	frequency	frequency	NOUN
ajeer-6552	231	3	percent	percent	NOUN
ajeer-6552	231	4	yes	yes	INTJ
ajeer-6552	231	5	50	50	NUM
ajeer-6552	231	6	55.6	55.6	NUM
ajeer-6552	231	7	no	no	DET
ajeer-6552	231	8	40	40	NUM
ajeer-6552	231	9	44.4	44.4	NUM
ajeer-6552	231	10	total	total	NOUN
ajeer-6552	231	11	90	90	NUM
ajeer-6552	231	12	100.0	100.0	NUM
ajeer-6552	231	13	table	table	NOUN
ajeer-6552	231	14	3	3	NUM
ajeer-6552	231	15	presents	present	NOUN
ajeer-6552	231	16	that	that	SCONJ
ajeer-6552	231	17	a	a	DET
ajeer-6552	231	18	greater	great	ADJ
ajeer-6552	231	19	proportion	proportion	NOUN
ajeer-6552	231	20	(	(	PUNCT
ajeer-6552	231	21	50	50	NUM
ajeer-6552	231	22	)	)	PUNCT
ajeer-6552	231	23	,	,	PUNCT
ajeer-6552	231	24	representing	represent	VERB
ajeer-6552	231	25	55.6	55.6	NUM
ajeer-6552	231	26	%	%	NOUN
ajeer-6552	231	27	,	,	PUNCT
ajeer-6552	231	28	were	be	AUX
ajeer-6552	231	29	registered	register	VERB
ajeer-6552	231	30	with	with	ADP
ajeer-6552	231	31	the	the	DET
ajeer-6552	231	32	appropriate	appropriate	ADJ
ajeer-6552	231	33	authorities	authority	NOUN
ajeer-6552	231	34	for	for	ADP
ajeer-6552	231	35	tax	tax	NOUN
ajeer-6552	231	36	payment	payment	NOUN
ajeer-6552	231	37	,	,	PUNCT
ajeer-6552	231	38	while	while	SCONJ
ajeer-6552	231	39	the	the	DET
ajeer-6552	231	40	rest	rest	NOUN
ajeer-6552	231	41	,	,	PUNCT
ajeer-6552	231	42	40	40	NUM
ajeer-6552	231	43	respondents	respondent	NOUN
ajeer-6552	231	44	representing	represent	VERB
ajeer-6552	231	45	44.4	44.4	NUM
ajeer-6552	231	46	%	%	NOUN
ajeer-6552	231	47	,	,	PUNCT
ajeer-6552	231	48	have	have	AUX
ajeer-6552	231	49	not	not	PART
ajeer-6552	231	50	registered	register	VERB
ajeer-6552	231	51	with	with	ADP
ajeer-6552	231	52	any	any	DET
ajeer-6552	231	53	tax	tax	NOUN
ajeer-6552	231	54	authority	authority	NOUN
ajeer-6552	231	55	.	.	PUNCT
ajeer-6552	232	1	for	for	SCONJ
ajeer-6552	232	2	more	more	ADJ
ajeer-6552	232	3	small	small	ADJ
ajeer-6552	232	4	businesses	business	NOUN
ajeer-6552	232	5	to	to	PART
ajeer-6552	232	6	be	be	AUX
ajeer-6552	232	7	registered	register	VERB
ajeer-6552	232	8	as	as	SCONJ
ajeer-6552	232	9	taxpayers	taxpayer	NOUN
ajeer-6552	232	10	is	be	AUX
ajeer-6552	232	11	a	a	DET
ajeer-6552	232	12	sign	sign	NOUN
ajeer-6552	232	13	that	that	SCONJ
ajeer-6552	232	14	they	they	PRON
ajeer-6552	232	15	are	be	AUX
ajeer-6552	232	16	on	on	ADP
ajeer-6552	232	17	a	a	DET
ajeer-6552	232	18	good	good	ADJ
ajeer-6552	232	19	path	path	NOUN
ajeer-6552	232	20	in	in	ADP
ajeer-6552	232	21	their	their	PRON
ajeer-6552	232	22	quest	quest	NOUN
ajeer-6552	232	23	to	to	PART
ajeer-6552	232	24	contribute	contribute	VERB
ajeer-6552	232	25	to	to	ADP
ajeer-6552	232	26	the	the	DET
ajeer-6552	232	27	development	development	NOUN
ajeer-6552	232	28	of	of	ADP
ajeer-6552	232	29	ghana	ghana	PROPN
ajeer-6552	232	30	.	.	PUNCT
ajeer-6552	233	1	this	this	PRON
ajeer-6552	233	2	is	be	AUX
ajeer-6552	233	3	also	also	ADV
ajeer-6552	233	4	a	a	DET
ajeer-6552	233	5	good	good	ADJ
ajeer-6552	233	6	indication	indication	NOUN
ajeer-6552	233	7	that	that	SCONJ
ajeer-6552	233	8	these	these	DET
ajeer-6552	233	9	small	small	ADJ
ajeer-6552	233	10	businesses	business	NOUN
ajeer-6552	233	11	are	be	AUX
ajeer-6552	233	12	willing	willing	ADJ
ajeer-6552	233	13	to	to	PART
ajeer-6552	233	14	pay	pay	VERB
ajeer-6552	233	15	their	their	PRON
ajeer-6552	233	16	taxes	taxis	NOUN
ajeer-6552	233	17	,	,	PUNCT
ajeer-6552	233	18	since	since	SCONJ
ajeer-6552	233	19	non	non	ADJ
ajeer-6552	233	20	-	-	NOUN
ajeer-6552	233	21	compliance	compliance	NOUN
ajeer-6552	233	22	would	would	AUX
ajeer-6552	233	23	lead	lead	VERB
ajeer-6552	233	24	to	to	ADP
ajeer-6552	233	25	some	some	DET
ajeer-6552	233	26	consequences	consequence	NOUN
ajeer-6552	233	27	from	from	ADP
ajeer-6552	233	28	the	the	DET
ajeer-6552	233	29	tax	tax	NOUN
ajeer-6552	233	30	authorities	authority	NOUN
ajeer-6552	233	31	in	in	ADP
ajeer-6552	233	32	ghana	ghana	PROPN
ajeer-6552	233	33	.	.	PUNCT
ajeer-6552	234	1	table	table	NOUN
ajeer-6552	234	2	4	4	NUM
ajeer-6552	234	3	.	.	PUNCT
ajeer-6552	235	1	respondents	respondent	NOUN
ajeer-6552	235	2	who	who	PRON
ajeer-6552	235	3	believe	believe	VERB
ajeer-6552	235	4	it	it	PRON
ajeer-6552	235	5	is	be	AUX
ajeer-6552	235	6	mandatory	mandatory	ADJ
ajeer-6552	235	7	to	to	PART
ajeer-6552	235	8	pay	pay	VERB
ajeer-6552	235	9	taxes	taxis	NOUN
ajeer-6552	235	10	.	.	PUNCT
ajeer-6552	236	1	responses	response	NOUN
ajeer-6552	236	2	frequency	frequency	NOUN
ajeer-6552	236	3	percent	percent	NOUN
ajeer-6552	236	4	yes	yes	ADV
ajeer-6552	236	5	61	61	NUM
ajeer-6552	236	6	67.8	67.8	NUM
ajeer-6552	236	7	no	no	DET
ajeer-6552	236	8	29	29	NUM
ajeer-6552	236	9	32.2	32.2	NUM
ajeer-6552	236	10	total	total	NOUN
ajeer-6552	236	11	90	90	NUM
ajeer-6552	236	12	100.0	100.0	NUM
ajeer-6552	236	13	asian	asian	ADJ
ajeer-6552	236	14	journal	journal	NOUN
ajeer-6552	236	15	of	of	ADP
ajeer-6552	236	16	economics	economic	NOUN
ajeer-6552	236	17	and	and	CCONJ
ajeer-6552	236	18	empirical	empirical	ADJ
ajeer-6552	236	19	research	research	NOUN
ajeer-6552	236	20	,	,	PUNCT
ajeer-6552	236	21	2025	2025	NUM
ajeer-6552	236	22	,	,	PUNCT
ajeer-6552	236	23	12(1	12(1	NUM
ajeer-6552	236	24	):	):	PUNCT
ajeer-6552	236	25	9	9	NUM
ajeer-6552	236	26	-	-	SYM
ajeer-6552	236	27	20	20	NUM
ajeer-6552	236	28	15	15	NUM
ajeer-6552	236	29	©	©	ADP
ajeer-6552	236	30	2025	2025	NUM
ajeer-6552	236	31	by	by	ADP
ajeer-6552	236	32	the	the	DET
ajeer-6552	236	33	authors	author	NOUN
ajeer-6552	236	34	;	;	PUNCT
ajeer-6552	236	35	licensee	licensee	PROPN
ajeer-6552	236	36	asian	asian	ADJ
ajeer-6552	236	37	online	online	PROPN
ajeer-6552	236	38	journal	journal	PROPN
ajeer-6552	236	39	publishing	publishing	NOUN
ajeer-6552	236	40	group	group	NOUN
ajeer-6552	236	41	from	from	ADP
ajeer-6552	236	42	table	table	NOUN
ajeer-6552	236	43	4	4	NUM
ajeer-6552	236	44	,	,	PUNCT
ajeer-6552	236	45	it	it	PRON
ajeer-6552	236	46	can	can	AUX
ajeer-6552	236	47	be	be	AUX
ajeer-6552	236	48	observed	observe	VERB
ajeer-6552	236	49	that	that	SCONJ
ajeer-6552	236	50	the	the	DET
ajeer-6552	236	51	majority	majority	NOUN
ajeer-6552	236	52	of	of	ADP
ajeer-6552	236	53	respondents	respondent	NOUN
ajeer-6552	236	54	(	(	PUNCT
ajeer-6552	236	55	61	61	NUM
ajeer-6552	236	56	)	)	PUNCT
ajeer-6552	236	57	,	,	PUNCT
ajeer-6552	236	58	representing	represent	VERB
ajeer-6552	236	59	67.8	67.8	NUM
ajeer-6552	236	60	%	%	NOUN
ajeer-6552	236	61	,	,	PUNCT
ajeer-6552	236	62	believed	believe	VERB
ajeer-6552	236	63	that	that	SCONJ
ajeer-6552	236	64	they	they	PRON
ajeer-6552	236	65	were	be	AUX
ajeer-6552	236	66	obligated	obligate	VERB
ajeer-6552	236	67	to	to	PART
ajeer-6552	236	68	pay	pay	VERB
ajeer-6552	236	69	taxes	taxis	NOUN
ajeer-6552	236	70	,	,	PUNCT
ajeer-6552	236	71	while	while	SCONJ
ajeer-6552	236	72	29	29	NUM
ajeer-6552	236	73	respondents	respondent	NOUN
ajeer-6552	236	74	(	(	PUNCT
ajeer-6552	236	75	32.2	32.2	NUM
ajeer-6552	236	76	%	%	NOUN
ajeer-6552	236	77	)	)	PUNCT
ajeer-6552	236	78	thought	think	VERB
ajeer-6552	236	79	they	they	PRON
ajeer-6552	236	80	were	be	AUX
ajeer-6552	236	81	not	not	PART
ajeer-6552	236	82	obligated	obligate	VERB
ajeer-6552	236	83	to	to	PART
ajeer-6552	236	84	pay	pay	VERB
ajeer-6552	236	85	taxes	taxis	NOUN
ajeer-6552	236	86	.	.	PUNCT
ajeer-6552	237	1	this	this	PRON
ajeer-6552	237	2	is	be	AUX
ajeer-6552	237	3	a	a	DET
ajeer-6552	237	4	positive	positive	ADJ
ajeer-6552	237	5	sign	sign	NOUN
ajeer-6552	237	6	,	,	PUNCT
ajeer-6552	237	7	as	as	SCONJ
ajeer-6552	237	8	most	most	ADJ
ajeer-6552	237	9	respondents	respondent	NOUN
ajeer-6552	237	10	agree	agree	VERB
ajeer-6552	237	11	that	that	SCONJ
ajeer-6552	237	12	paying	pay	VERB
ajeer-6552	237	13	taxes	taxis	NOUN
ajeer-6552	237	14	is	be	AUX
ajeer-6552	237	15	mandatory	mandatory	ADJ
ajeer-6552	237	16	for	for	ADP
ajeer-6552	237	17	their	their	PRON
ajeer-6552	237	18	businesses	business	NOUN
ajeer-6552	237	19	.	.	PUNCT
ajeer-6552	238	1	however	however	ADV
ajeer-6552	238	2	,	,	PUNCT
ajeer-6552	238	3	the	the	DET
ajeer-6552	238	4	small	small	ADJ
ajeer-6552	238	5	proportion	proportion	NOUN
ajeer-6552	238	6	of	of	ADP
ajeer-6552	238	7	respondents	respondent	NOUN
ajeer-6552	238	8	who	who	PRON
ajeer-6552	238	9	disagreed	disagree	VERB
ajeer-6552	238	10	suggests	suggest	VERB
ajeer-6552	238	11	that	that	SCONJ
ajeer-6552	238	12	some	some	DET
ajeer-6552	238	13	small	small	ADJ
ajeer-6552	238	14	businesses	business	NOUN
ajeer-6552	238	15	may	may	AUX
ajeer-6552	238	16	not	not	PART
ajeer-6552	238	17	recognize	recognize	VERB
ajeer-6552	238	18	the	the	DET
ajeer-6552	238	19	obligation	obligation	NOUN
ajeer-6552	238	20	to	to	PART
ajeer-6552	238	21	pay	pay	VERB
ajeer-6552	238	22	taxes	taxis	NOUN
ajeer-6552	238	23	and	and	CCONJ
ajeer-6552	238	24	may	may	AUX
ajeer-6552	238	25	be	be	AUX
ajeer-6552	238	26	evading	evade	VERB
ajeer-6552	238	27	tax	tax	NOUN
ajeer-6552	238	28	responsibilities	responsibility	NOUN
ajeer-6552	238	29	.	.	PUNCT
ajeer-6552	239	1	table	table	NOUN
ajeer-6552	239	2	5	5	NUM
ajeer-6552	239	3	.	.	PUNCT
ajeer-6552	240	1	institutions	institution	NOUN
ajeer-6552	240	2	respond	respond	VERB
ajeer-6552	240	3	to	to	ADP
ajeer-6552	240	4	paying	pay	VERB
ajeer-6552	240	5	their	their	PRON
ajeer-6552	240	6	taxes	taxis	NOUN
ajeer-6552	240	7	.	.	PUNCT
ajeer-6552	241	1	responses	response	NOUN
ajeer-6552	241	2	frequency	frequency	NOUN
ajeer-6552	241	3	percent	percent	NOUN
ajeer-6552	241	4	ghana	ghana	PROPN
ajeer-6552	241	5	revenue	revenue	PROPN
ajeer-6552	241	6	authority	authority	NOUN
ajeer-6552	241	7	47	47	NUM
ajeer-6552	241	8	52.2	52.2	NUM
ajeer-6552	241	9	trade	trade	NOUN
ajeer-6552	241	10	association	association	NOUN
ajeer-6552	241	11	30	30	NUM
ajeer-6552	241	12	33.3	33.3	NUM
ajeer-6552	241	13	mmdas	mmda	NOUN
ajeer-6552	241	14	13	13	NUM
ajeer-6552	241	15	14.4	14.4	NUM
ajeer-6552	241	16	total	total	NOUN
ajeer-6552	241	17	90	90	NUM
ajeer-6552	241	18	100.0	100.0	NUM
ajeer-6552	241	19	from	from	ADP
ajeer-6552	241	20	table	table	NOUN
ajeer-6552	241	21	5	5	NUM
ajeer-6552	241	22	it	it	PRON
ajeer-6552	241	23	can	can	AUX
ajeer-6552	241	24	be	be	AUX
ajeer-6552	241	25	observed	observe	VERB
ajeer-6552	241	26	that	that	SCONJ
ajeer-6552	241	27	majority	majority	NOUN
ajeer-6552	241	28	(	(	PUNCT
ajeer-6552	241	29	47	47	NUM
ajeer-6552	241	30	)	)	PUNCT
ajeer-6552	241	31	of	of	ADP
ajeer-6552	241	32	the	the	DET
ajeer-6552	241	33	respondents	respondent	NOUN
ajeer-6552	241	34	representing	represent	VERB
ajeer-6552	241	35	52.2	52.2	NUM
ajeer-6552	241	36	%	%	NOUN
ajeer-6552	241	37	believed	believe	VERB
ajeer-6552	241	38	that	that	SCONJ
ajeer-6552	241	39	they	they	PRON
ajeer-6552	241	40	pay	pay	VERB
ajeer-6552	241	41	their	their	PRON
ajeer-6552	241	42	taxes	taxis	NOUN
ajeer-6552	241	43	to	to	ADP
ajeer-6552	241	44	ghana	ghana	PROPN
ajeer-6552	241	45	revenue	revenue	NOUN
ajeer-6552	241	46	authority	authority	NOUN
ajeer-6552	241	47	,	,	PUNCT
ajeer-6552	241	48	30	30	NUM
ajeer-6552	241	49	respondents	respondent	NOUN
ajeer-6552	241	50	pay	pay	VERB
ajeer-6552	241	51	their	their	PRON
ajeer-6552	241	52	taxes	taxis	NOUN
ajeer-6552	241	53	to	to	PART
ajeer-6552	241	54	trade	trade	NOUN
ajeer-6552	241	55	association	association	NOUN
ajeer-6552	241	56	representing	represent	VERB
ajeer-6552	241	57	33.3	33.3	NUM
ajeer-6552	241	58	%	%	NOUN
ajeer-6552	241	59	and	and	CCONJ
ajeer-6552	241	60	only	only	ADV
ajeer-6552	241	61	13	13	NUM
ajeer-6552	241	62	respondents	respondent	NOUN
ajeer-6552	241	63	representing	represent	VERB
ajeer-6552	241	64	14.4	14.4	NUM
ajeer-6552	241	65	%	%	NOUN
ajeer-6552	241	66	pays	pay	VERB
ajeer-6552	241	67	their	their	PRON
ajeer-6552	241	68	taxes	taxis	NOUN
ajeer-6552	241	69	to	to	ADP
ajeer-6552	241	70	metropolitan	metropolitan	ADJ
ajeer-6552	241	71	,	,	PUNCT
ajeer-6552	241	72	municipal	municipal	ADJ
ajeer-6552	241	73	and	and	CCONJ
ajeer-6552	241	74	district	district	NOUN
ajeer-6552	241	75	assemblies	assembly	NOUN
ajeer-6552	241	76	(	(	PUNCT
ajeer-6552	241	77	mmdas	mmdas	PROPN
ajeer-6552	241	78	)	)	PUNCT
ajeer-6552	241	79	representing	represent	VERB
ajeer-6552	241	80	32.2	32.2	NUM
ajeer-6552	241	81	%	%	NOUN
ajeer-6552	241	82	.	.	PUNCT
ajeer-6552	242	1	table	table	NOUN
ajeer-6552	242	2	6	6	NUM
ajeer-6552	242	3	.	.	PUNCT
ajeer-6552	243	1	small	small	ADJ
ajeer-6552	243	2	businesses	business	NOUN
ajeer-6552	243	3	that	that	PRON
ajeer-6552	243	4	are	be	AUX
ajeer-6552	243	5	given	give	VERB
ajeer-6552	243	6	an	an	DET
ajeer-6552	243	7	assessment	assessment	NOUN
ajeer-6552	243	8	before	before	ADP
ajeer-6552	243	9	tax	tax	NOUN
ajeer-6552	243	10	liability	liability	NOUN
ajeer-6552	243	11	fulfillment	fulfillment	NOUN
ajeer-6552	243	12	.	.	PUNCT
ajeer-6552	244	1	response	response	NOUN
ajeer-6552	244	2	frequency	frequency	NOUN
ajeer-6552	244	3	percent	percent	NOUN
ajeer-6552	245	1	yes	yes	INTJ
ajeer-6552	245	2	47	47	NUM
ajeer-6552	245	3	52.2	52.2	NUM
ajeer-6552	245	4	no	no	DET
ajeer-6552	245	5	43	43	NUM
ajeer-6552	245	6	47.8	47.8	NUM
ajeer-6552	245	7	total	total	NOUN
ajeer-6552	245	8	90	90	NUM
ajeer-6552	245	9	100.0	100.0	NUM
ajeer-6552	245	10	from	from	ADP
ajeer-6552	245	11	table	table	NOUN
ajeer-6552	245	12	6	6	NUM
ajeer-6552	245	13	,	,	PUNCT
ajeer-6552	245	14	the	the	DET
ajeer-6552	245	15	internal	internal	ADJ
ajeer-6552	245	16	revenue	revenue	NOUN
ajeer-6552	245	17	code	code	NOUN
ajeer-6552	245	18	establishments	establishment	NOUN
ajeer-6552	245	19	,	,	PUNCT
ajeer-6552	245	20	which	which	PRON
ajeer-6552	245	21	are	be	AUX
ajeer-6552	245	22	mandated	mandate	VERB
ajeer-6552	245	23	to	to	PART
ajeer-6552	245	24	collect	collect	VERB
ajeer-6552	245	25	taxes	taxis	NOUN
ajeer-6552	245	26	,	,	PUNCT
ajeer-6552	245	27	are	be	AUX
ajeer-6552	245	28	supposed	suppose	VERB
ajeer-6552	245	29	to	to	PART
ajeer-6552	245	30	assess	assess	VERB
ajeer-6552	245	31	small	small	ADJ
ajeer-6552	245	32	businesses	business	NOUN
ajeer-6552	245	33	for	for	ADP
ajeer-6552	245	34	the	the	DET
ajeer-6552	245	35	appropriate	appropriate	ADJ
ajeer-6552	245	36	tax	tax	NOUN
ajeer-6552	245	37	payment	payment	NOUN
ajeer-6552	245	38	.	.	PUNCT
ajeer-6552	246	1	forty	forty	NUM
ajeer-6552	246	2	-	-	PUNCT
ajeer-6552	246	3	seven	seven	NUM
ajeer-6552	246	4	out	out	ADP
ajeer-6552	246	5	of	of	ADP
ajeer-6552	246	6	ninety	ninety	NOUN
ajeer-6552	246	7	,	,	PUNCT
ajeer-6552	246	8	representing	represent	VERB
ajeer-6552	246	9	52.2	52.2	NUM
ajeer-6552	246	10	%	%	NOUN
ajeer-6552	246	11	of	of	ADP
ajeer-6552	246	12	respondents	respondent	NOUN
ajeer-6552	246	13	,	,	PUNCT
ajeer-6552	246	14	are	be	AUX
ajeer-6552	246	15	assessed	assess	VERB
ajeer-6552	246	16	for	for	ADP
ajeer-6552	246	17	tax	tax	NOUN
ajeer-6552	246	18	liability	liability	NOUN
ajeer-6552	246	19	fulfillment	fulfillment	NOUN
ajeer-6552	246	20	,	,	PUNCT
ajeer-6552	246	21	while	while	SCONJ
ajeer-6552	246	22	forty	forty	NUM
ajeer-6552	246	23	-	-	PUNCT
ajeer-6552	246	24	three	three	NUM
ajeer-6552	246	25	of	of	ADP
ajeer-6552	246	26	the	the	DET
ajeer-6552	246	27	respondents	respondent	NOUN
ajeer-6552	246	28	,	,	PUNCT
ajeer-6552	246	29	representing	represent	VERB
ajeer-6552	246	30	47.8	47.8	NUM
ajeer-6552	246	31	%	%	NOUN
ajeer-6552	246	32	,	,	PUNCT
ajeer-6552	246	33	are	be	AUX
ajeer-6552	246	34	not	not	PART
ajeer-6552	246	35	assessed	assess	VERB
ajeer-6552	246	36	before	before	SCONJ
ajeer-6552	246	37	they	they	PRON
ajeer-6552	246	38	fulfill	fulfill	VERB
ajeer-6552	246	39	their	their	PRON
ajeer-6552	246	40	tax	tax	NOUN
ajeer-6552	246	41	duties	duty	NOUN
ajeer-6552	246	42	.	.	PUNCT
ajeer-6552	247	1	if	if	SCONJ
ajeer-6552	247	2	an	an	DET
ajeer-6552	247	3	ultimate	ultimate	ADJ
ajeer-6552	247	4	answer	answer	NOUN
ajeer-6552	247	5	is	be	AUX
ajeer-6552	247	6	needed	need	VERB
ajeer-6552	247	7	:	:	PUNCT
ajeer-6552	247	8	what	what	DET
ajeer-6552	247	9	method	method	NOUN
ajeer-6552	247	10	do	do	AUX
ajeer-6552	247	11	those	those	DET
ajeer-6552	247	12	small	small	ADJ
ajeer-6552	247	13	companies	company	NOUN
ajeer-6552	247	14	use	use	VERB
ajeer-6552	247	15	to	to	PART
ajeer-6552	247	16	determine	determine	VERB
ajeer-6552	247	17	how	how	SCONJ
ajeer-6552	247	18	much	much	ADJ
ajeer-6552	247	19	taxes	taxis	NOUN
ajeer-6552	247	20	they	they	PRON
ajeer-6552	247	21	owe	owe	VERB
ajeer-6552	247	22	if	if	SCONJ
ajeer-6552	247	23	they	they	PRON
ajeer-6552	247	24	do	do	AUX
ajeer-6552	247	25	not	not	PART
ajeer-6552	247	26	receive	receive	VERB
ajeer-6552	247	27	a	a	DET
ajeer-6552	247	28	prepay	prepay	NOUN
ajeer-6552	247	29	assessment	assessment	NOUN
ajeer-6552	247	30	of	of	ADP
ajeer-6552	247	31	tax	tax	NOUN
ajeer-6552	247	32	liability	liability	NOUN
ajeer-6552	247	33	?	?	PUNCT
ajeer-6552	247	34	table	table	NOUN
ajeer-6552	247	35	7	7	NUM
ajeer-6552	247	36	.	.	PUNCT
ajeer-6552	247	37	types	type	NOUN
ajeer-6552	247	38	of	of	ADP
ajeer-6552	247	39	taxes	taxis	NOUN
ajeer-6552	247	40	paid	pay	VERB
ajeer-6552	247	41	by	by	ADP
ajeer-6552	247	42	respondents	respondent	NOUN
ajeer-6552	247	43	.	.	PUNCT
ajeer-6552	248	1	response	response	NOUN
ajeer-6552	248	2	frequency	frequency	NOUN
ajeer-6552	248	3	percent	percent	NOUN
ajeer-6552	248	4	corporate	corporate	ADJ
ajeer-6552	248	5	income	income	NOUN
ajeer-6552	248	6	tax	tax	NOUN
ajeer-6552	248	7	38	38	NUM
ajeer-6552	248	8	42.2	42.2	NUM
ajeer-6552	248	9	pay	pay	NOUN
ajeer-6552	248	10	as	as	SCONJ
ajeer-6552	248	11	you	you	PRON
ajeer-6552	248	12	earn	earn	VERB
ajeer-6552	248	13	16	16	NUM
ajeer-6552	248	14	17.8	17.8	NUM
ajeer-6552	248	15	value	value	NOUN
ajeer-6552	248	16	added	add	VERB
ajeer-6552	248	17	tax	tax	NOUN
ajeer-6552	248	18	21	21	NUM
ajeer-6552	248	19	23.3	23.3	NUM
ajeer-6552	248	20	property	property	NOUN
ajeer-6552	248	21	tax	tax	NOUN
ajeer-6552	248	22	8	8	NUM
ajeer-6552	248	23	8.9	8.9	NUM
ajeer-6552	248	24	import	import	NOUN
ajeer-6552	248	25	duties	duty	NOUN
ajeer-6552	248	26	7	7	NUM
ajeer-6552	248	27	7.8	7.8	NUM
ajeer-6552	248	28	total	total	NOUN
ajeer-6552	248	29	90	90	NUM
ajeer-6552	248	30	100.0	100.0	NUM
ajeer-6552	248	31	from	from	ADP
ajeer-6552	248	32	table	table	NOUN
ajeer-6552	248	33	7	7	NUM
ajeer-6552	248	34	,	,	PUNCT
ajeer-6552	248	35	it	it	PRON
ajeer-6552	248	36	can	can	AUX
ajeer-6552	248	37	be	be	AUX
ajeer-6552	248	38	observed	observe	VERB
ajeer-6552	248	39	that	that	SCONJ
ajeer-6552	248	40	the	the	DET
ajeer-6552	248	41	majority	majority	NOUN
ajeer-6552	248	42	(	(	PUNCT
ajeer-6552	248	43	38	38	NUM
ajeer-6552	248	44	)	)	PUNCT
ajeer-6552	248	45	of	of	ADP
ajeer-6552	248	46	the	the	DET
ajeer-6552	248	47	respondents	respondent	NOUN
ajeer-6552	248	48	,	,	PUNCT
ajeer-6552	248	49	representing	represent	VERB
ajeer-6552	248	50	42.2	42.2	NUM
ajeer-6552	248	51	%	%	NOUN
ajeer-6552	248	52	,	,	PUNCT
ajeer-6552	248	53	pay	pay	VERB
ajeer-6552	248	54	corporate	corporate	ADJ
ajeer-6552	248	55	revenue	revenue	NOUN
ajeer-6552	248	56	tax	tax	NOUN
ajeer-6552	248	57	;	;	PUNCT
ajeer-6552	248	58	21	21	NUM
ajeer-6552	248	59	of	of	ADP
ajeer-6552	248	60	the	the	DET
ajeer-6552	248	61	respondents	respondent	NOUN
ajeer-6552	248	62	,	,	PUNCT
ajeer-6552	248	63	representing	represent	VERB
ajeer-6552	248	64	23.3	23.3	NUM
ajeer-6552	248	65	%	%	NOUN
ajeer-6552	248	66	,	,	PUNCT
ajeer-6552	248	67	pay	pay	VERB
ajeer-6552	248	68	value	value	NOUN
ajeer-6552	248	69	-	-	PUNCT
ajeer-6552	248	70	added	add	VERB
ajeer-6552	248	71	tax	tax	NOUN
ajeer-6552	248	72	;	;	PUNCT
ajeer-6552	248	73	16	16	NUM
ajeer-6552	248	74	of	of	ADP
ajeer-6552	248	75	the	the	DET
ajeer-6552	248	76	respondents	respondent	NOUN
ajeer-6552	248	77	,	,	PUNCT
ajeer-6552	248	78	representing	represent	VERB
ajeer-6552	248	79	17.8	17.8	NUM
ajeer-6552	248	80	%	%	NOUN
ajeer-6552	248	81	,	,	PUNCT
ajeer-6552	248	82	pay	pay	VERB
ajeer-6552	248	83	pay	pay	NOUN
ajeer-6552	248	84	-	-	PUNCT
ajeer-6552	248	85	as	as	ADP
ajeer-6552	248	86	-	-	PUNCT
ajeer-6552	248	87	you	you	PRON
ajeer-6552	248	88	-	-	PUNCT
ajeer-6552	248	89	earn	earn	VERB
ajeer-6552	248	90	;	;	PUNCT
ajeer-6552	248	91	8	8	NUM
ajeer-6552	248	92	of	of	ADP
ajeer-6552	248	93	the	the	DET
ajeer-6552	248	94	respondents	respondent	NOUN
ajeer-6552	248	95	,	,	PUNCT
ajeer-6552	248	96	representing	represent	VERB
ajeer-6552	248	97	8.9	8.9	NUM
ajeer-6552	248	98	%	%	NOUN
ajeer-6552	248	99	,	,	PUNCT
ajeer-6552	248	100	pay	pay	VERB
ajeer-6552	248	101	property	property	NOUN
ajeer-6552	248	102	tax	tax	NOUN
ajeer-6552	248	103	;	;	PUNCT
ajeer-6552	248	104	and	and	CCONJ
ajeer-6552	248	105	7	7	NUM
ajeer-6552	248	106	respondents	respondent	NOUN
ajeer-6552	248	107	,	,	PUNCT
ajeer-6552	248	108	representing	represent	VERB
ajeer-6552	248	109	7.8	7.8	NUM
ajeer-6552	248	110	%	%	NOUN
ajeer-6552	248	111	,	,	PUNCT
ajeer-6552	248	112	pay	pay	VERB
ajeer-6552	248	113	import	import	NOUN
ajeer-6552	248	114	duties	duty	NOUN
ajeer-6552	248	115	.	.	PUNCT
ajeer-6552	249	1	table	table	NOUN
ajeer-6552	249	2	8	8	NUM
ajeer-6552	249	3	.	.	PUNCT
ajeer-6552	250	1	respondents	respondent	NOUN
ajeer-6552	250	2	who	who	PRON
ajeer-6552	250	3	pay	pay	VERB
ajeer-6552	250	4	taxes	taxis	NOUN
ajeer-6552	250	5	for	for	ADP
ajeer-6552	250	6	their	their	PRON
ajeer-6552	250	7	business	business	NOUN
ajeer-6552	250	8	.	.	PUNCT
ajeer-6552	251	1	response	response	NOUN
ajeer-6552	251	2	frequency	frequency	NOUN
ajeer-6552	251	3	percent	percent	NOUN
ajeer-6552	251	4	yes	yes	INTJ
ajeer-6552	251	5	51	51	NUM
ajeer-6552	252	1	56.7	56.7	NUM
ajeer-6552	252	2	no	no	DET
ajeer-6552	252	3	39	39	NUM
ajeer-6552	252	4	43.3	43.3	NUM
ajeer-6552	252	5	total	total	NOUN
ajeer-6552	252	6	90	90	NUM
ajeer-6552	252	7	100.0	100.0	NUM
ajeer-6552	252	8	table	table	NOUN
ajeer-6552	252	9	8	8	NUM
ajeer-6552	252	10	shows	show	VERB
ajeer-6552	252	11	that	that	SCONJ
ajeer-6552	252	12	most	most	ADJ
ajeer-6552	252	13	small	small	ADJ
ajeer-6552	252	14	businesses	business	NOUN
ajeer-6552	252	15	in	in	ADP
ajeer-6552	252	16	the	the	DET
ajeer-6552	252	17	cape	cape	NOUN
ajeer-6552	252	18	coast	coast	PROPN
ajeer-6552	252	19	metropolis	metropolis	PROPN
ajeer-6552	252	20	are	be	AUX
ajeer-6552	252	21	tax	tax	NOUN
ajeer-6552	252	22	compliant	compliant	NOUN
ajeer-6552	252	23	.	.	PUNCT
ajeer-6552	253	1	out	out	ADP
ajeer-6552	253	2	of	of	ADP
ajeer-6552	253	3	90	90	NUM
ajeer-6552	253	4	respondents	respondent	NOUN
ajeer-6552	253	5	,	,	PUNCT
ajeer-6552	253	6	51	51	NUM
ajeer-6552	253	7	(	(	PUNCT
ajeer-6552	253	8	56.7	56.7	NUM
ajeer-6552	253	9	%	%	NOUN
ajeer-6552	253	10	)	)	PUNCT
ajeer-6552	253	11	reported	report	VERB
ajeer-6552	253	12	paying	pay	VERB
ajeer-6552	253	13	taxes	taxis	NOUN
ajeer-6552	253	14	for	for	ADP
ajeer-6552	253	15	their	their	PRON
ajeer-6552	253	16	businesses	business	NOUN
ajeer-6552	253	17	,	,	PUNCT
ajeer-6552	253	18	while	while	SCONJ
ajeer-6552	253	19	39	39	NUM
ajeer-6552	253	20	(	(	PUNCT
ajeer-6552	253	21	43.3	43.3	NUM
ajeer-6552	253	22	%	%	NOUN
ajeer-6552	253	23	)	)	PUNCT
ajeer-6552	253	24	admitted	admit	VERB
ajeer-6552	253	25	to	to	ADP
ajeer-6552	253	26	evading	evade	VERB
ajeer-6552	253	27	taxes	taxis	NOUN
ajeer-6552	253	28	.	.	PUNCT
ajeer-6552	254	1	this	this	PRON
ajeer-6552	254	2	indicates	indicate	VERB
ajeer-6552	254	3	that	that	SCONJ
ajeer-6552	254	4	the	the	DET
ajeer-6552	254	5	majority	majority	NOUN
ajeer-6552	254	6	of	of	ADP
ajeer-6552	254	7	small	small	ADJ
ajeer-6552	254	8	businesses	business	NOUN
ajeer-6552	254	9	are	be	AUX
ajeer-6552	254	10	fulfilling	fulfil	VERB
ajeer-6552	254	11	their	their	PRON
ajeer-6552	254	12	tax	tax	NOUN
ajeer-6552	254	13	obligations	obligation	NOUN
ajeer-6552	254	14	.	.	PUNCT
ajeer-6552	255	1	table	table	NOUN
ajeer-6552	255	2	9	9	NUM
ajeer-6552	255	3	.	.	PUNCT
ajeer-6552	256	1	small	small	ADJ
ajeer-6552	256	2	businesses	business	NOUN
ajeer-6552	256	3	whose	whose	DET
ajeer-6552	256	4	taxes	taxis	NOUN
ajeer-6552	256	5	are	be	AUX
ajeer-6552	256	6	deducted	deduct	VERB
ajeer-6552	256	7	from	from	ADP
ajeer-6552	256	8	financial	financial	ADJ
ajeer-6552	256	9	statements	statement	NOUN
ajeer-6552	256	10	.	.	PUNCT
ajeer-6552	257	1	response	response	NOUN
ajeer-6552	257	2	frequency	frequency	NOUN
ajeer-6552	257	3	percent	percent	NOUN
ajeer-6552	258	1	yes	yes	INTJ
ajeer-6552	259	1	43	43	NUM
ajeer-6552	259	2	47.8	47.8	NUM
ajeer-6552	259	3	no	no	DET
ajeer-6552	259	4	47	47	NUM
ajeer-6552	259	5	52.2	52.2	NUM
ajeer-6552	259	6	total	total	NOUN
ajeer-6552	259	7	90	90	NUM
ajeer-6552	259	8	100.0	100.0	NUM
ajeer-6552	259	9	as	as	SCONJ
ajeer-6552	259	10	shown	show	VERB
ajeer-6552	259	11	in	in	ADP
ajeer-6552	259	12	table	table	NOUN
ajeer-6552	259	13	9	9	NUM
ajeer-6552	259	14	,	,	PUNCT
ajeer-6552	259	15	it	it	PRON
ajeer-6552	259	16	can	can	AUX
ajeer-6552	259	17	be	be	AUX
ajeer-6552	259	18	deduced	deduce	VERB
ajeer-6552	259	19	that	that	SCONJ
ajeer-6552	259	20	most	most	ADJ
ajeer-6552	259	21	small	small	ADJ
ajeer-6552	259	22	businesses	business	NOUN
ajeer-6552	259	23	pay	pay	VERB
ajeer-6552	259	24	their	their	PRON
ajeer-6552	259	25	taxes	taxis	NOUN
ajeer-6552	259	26	directly	directly	ADV
ajeer-6552	259	27	rather	rather	ADV
ajeer-6552	259	28	than	than	ADP
ajeer-6552	259	29	through	through	ADP
ajeer-6552	259	30	deductions	deduction	NOUN
ajeer-6552	259	31	from	from	ADP
ajeer-6552	259	32	their	their	PRON
ajeer-6552	259	33	financial	financial	ADJ
ajeer-6552	259	34	statements	statement	NOUN
ajeer-6552	259	35	.	.	PUNCT
ajeer-6552	260	1	however	however	ADV
ajeer-6552	260	2	,	,	PUNCT
ajeer-6552	260	3	43	43	NUM
ajeer-6552	260	4	respondents	respondent	NOUN
ajeer-6552	260	5	indicated	indicate	VERB
ajeer-6552	260	6	that	that	SCONJ
ajeer-6552	260	7	their	their	PRON
ajeer-6552	260	8	taxes	taxis	NOUN
ajeer-6552	260	9	are	be	AUX
ajeer-6552	260	10	paid	pay	VERB
ajeer-6552	260	11	through	through	ADP
ajeer-6552	260	12	such	such	ADJ
ajeer-6552	260	13	deductions	deduction	NOUN
ajeer-6552	260	14	.	.	PUNCT
ajeer-6552	261	1	this	this	DET
ajeer-6552	261	2	situation	situation	NOUN
ajeer-6552	261	3	may	may	AUX
ajeer-6552	261	4	be	be	AUX
ajeer-6552	261	5	linked	link	VERB
ajeer-6552	261	6	to	to	ADP
ajeer-6552	261	7	deficiencies	deficiency	NOUN
ajeer-6552	261	8	in	in	ADP
ajeer-6552	261	9	some	some	PRON
ajeer-6552	261	10	of	of	ADP
ajeer-6552	261	11	the	the	DET
ajeer-6552	261	12	acts	act	NOUN
ajeer-6552	261	13	regulating	regulate	VERB
ajeer-6552	261	14	businesses	business	NOUN
ajeer-6552	261	15	in	in	ADP
ajeer-6552	261	16	ghana	ghana	PROPN
ajeer-6552	261	17	,	,	PUNCT
ajeer-6552	261	18	as	as	SCONJ
ajeer-6552	261	19	these	these	DET
ajeer-6552	261	20	acts	act	NOUN
ajeer-6552	261	21	do	do	AUX
ajeer-6552	261	22	not	not	PART
ajeer-6552	261	23	require	require	VERB
ajeer-6552	261	24	certain	certain	ADJ
ajeer-6552	261	25	businesses	business	NOUN
ajeer-6552	261	26	to	to	PART
ajeer-6552	261	27	disclose	disclose	VERB
ajeer-6552	261	28	their	their	PRON
ajeer-6552	261	29	financial	financial	ADJ
ajeer-6552	261	30	standing	stand	VERB
ajeer-6552	261	31	through	through	ADP
ajeer-6552	261	32	financial	financial	ADJ
ajeer-6552	261	33	reporting	reporting	NOUN
ajeer-6552	261	34	.	.	PUNCT
ajeer-6552	262	1	table	table	NOUN
ajeer-6552	262	2	10	10	NUM
ajeer-6552	262	3	.	.	PUNCT
ajeer-6552	263	1	respondents	respondent	NOUN
ajeer-6552	263	2	who	who	PRON
ajeer-6552	263	3	shift	shift	VERB
ajeer-6552	263	4	the	the	DET
ajeer-6552	263	5	tax	tax	NOUN
ajeer-6552	263	6	burden	burden	NOUN
ajeer-6552	263	7	to	to	ADP
ajeer-6552	263	8	their	their	PRON
ajeer-6552	263	9	customers	customer	NOUN
ajeer-6552	263	10	.	.	PUNCT
ajeer-6552	264	1	response	response	NOUN
ajeer-6552	264	2	frequency	frequency	NOUN
ajeer-6552	264	3	percent	percent	NOUN
ajeer-6552	264	4	yes	yes	INTJ
ajeer-6552	264	5	51	51	NUM
ajeer-6552	265	1	56.7	56.7	NUM
ajeer-6552	265	2	no	no	DET
ajeer-6552	265	3	39	39	NUM
ajeer-6552	265	4	43.3	43.3	NUM
ajeer-6552	265	5	total	total	NOUN
ajeer-6552	265	6	90	90	NUM
ajeer-6552	265	7	100.0	100.0	NUM
ajeer-6552	265	8	asian	asian	ADJ
ajeer-6552	265	9	journal	journal	NOUN
ajeer-6552	265	10	of	of	ADP
ajeer-6552	265	11	economics	economic	NOUN
ajeer-6552	265	12	and	and	CCONJ
ajeer-6552	265	13	empirical	empirical	ADJ
ajeer-6552	265	14	research	research	NOUN
ajeer-6552	265	15	,	,	PUNCT
ajeer-6552	265	16	2025	2025	NUM
ajeer-6552	265	17	,	,	PUNCT
ajeer-6552	265	18	12(1	12(1	NUM
ajeer-6552	265	19	):	):	PUNCT
ajeer-6552	265	20	9	9	NUM
ajeer-6552	265	21	-	-	SYM
ajeer-6552	265	22	20	20	NUM
ajeer-6552	265	23	16	16	NUM
ajeer-6552	265	24	©	©	ADP
ajeer-6552	265	25	2025	2025	NUM
ajeer-6552	265	26	by	by	ADP
ajeer-6552	265	27	the	the	DET
ajeer-6552	265	28	authors	author	NOUN
ajeer-6552	265	29	;	;	PUNCT
ajeer-6552	265	30	licensee	licensee	PROPN
ajeer-6552	265	31	asian	asian	ADJ
ajeer-6552	265	32	online	online	PROPN
ajeer-6552	265	33	journal	journal	PROPN
ajeer-6552	265	34	publishing	publishing	NOUN
ajeer-6552	265	35	group	group	NOUN
ajeer-6552	265	36	as	as	SCONJ
ajeer-6552	265	37	illustrated	illustrate	VERB
ajeer-6552	265	38	in	in	ADP
ajeer-6552	265	39	table	table	NOUN
ajeer-6552	265	40	10	10	NUM
ajeer-6552	265	41	,	,	PUNCT
ajeer-6552	265	42	it	it	PRON
ajeer-6552	265	43	can	can	AUX
ajeer-6552	265	44	be	be	AUX
ajeer-6552	265	45	deduced	deduce	VERB
ajeer-6552	265	46	that	that	SCONJ
ajeer-6552	265	47	the	the	DET
ajeer-6552	265	48	majority	majority	NOUN
ajeer-6552	265	49	of	of	ADP
ajeer-6552	265	50	small	small	ADJ
ajeer-6552	265	51	businesses	business	NOUN
ajeer-6552	265	52	shift	shift	VERB
ajeer-6552	265	53	the	the	DET
ajeer-6552	265	54	tax	tax	NOUN
ajeer-6552	265	55	burden	burden	NOUN
ajeer-6552	265	56	to	to	ADP
ajeer-6552	265	57	their	their	PRON
ajeer-6552	265	58	customers	customer	NOUN
ajeer-6552	265	59	,	,	PUNCT
ajeer-6552	265	60	which	which	PRON
ajeer-6552	265	61	constitutes	constitute	VERB
ajeer-6552	265	62	56.7	56.7	NUM
ajeer-6552	265	63	%	%	NOUN
ajeer-6552	265	64	,	,	PUNCT
ajeer-6552	265	65	while	while	SCONJ
ajeer-6552	265	66	39	39	NUM
ajeer-6552	265	67	of	of	ADP
ajeer-6552	265	68	the	the	DET
ajeer-6552	265	69	respondents	respondent	NOUN
ajeer-6552	265	70	do	do	AUX
ajeer-6552	265	71	not	not	PART
ajeer-6552	265	72	shift	shift	VERB
ajeer-6552	265	73	the	the	DET
ajeer-6552	265	74	tax	tax	NOUN
ajeer-6552	265	75	burden	burden	NOUN
ajeer-6552	265	76	to	to	ADP
ajeer-6552	265	77	their	their	PRON
ajeer-6552	265	78	customers	customer	NOUN
ajeer-6552	265	79	,	,	PUNCT
ajeer-6552	265	80	representing	represent	VERB
ajeer-6552	265	81	43.3	43.3	NUM
ajeer-6552	265	82	%	%	NOUN
ajeer-6552	265	83	.	.	PUNCT
ajeer-6552	266	1	table	table	NOUN
ajeer-6552	266	2	11	11	NUM
ajeer-6552	266	3	.	.	PUNCT
ajeer-6552	267	1	respondents	respondent	NOUN
ajeer-6552	267	2	who	who	PRON
ajeer-6552	267	3	pay	pay	VERB
ajeer-6552	267	4	taxes	taxis	NOUN
ajeer-6552	267	5	on	on	ADP
ajeer-6552	267	6	time	time	NOUN
ajeer-6552	267	7	.	.	PUNCT
ajeer-6552	268	1	response	response	NOUN
ajeer-6552	268	2	frequency	frequency	NOUN
ajeer-6552	268	3	percent	percent	NOUN
ajeer-6552	268	4	yes	yes	INTJ
ajeer-6552	268	5	45	45	NUM
ajeer-6552	268	6	50.0	50.0	NUM
ajeer-6552	268	7	no	no	DET
ajeer-6552	268	8	45	45	NUM
ajeer-6552	268	9	50.0	50.0	NUM
ajeer-6552	268	10	total	total	NOUN
ajeer-6552	268	11	90	90	NUM
ajeer-6552	268	12	100.0	100.0	NUM
ajeer-6552	268	13	the	the	DET
ajeer-6552	268	14	study	study	NOUN
ajeer-6552	268	15	aimed	aim	VERB
ajeer-6552	268	16	to	to	PART
ajeer-6552	268	17	determine	determine	VERB
ajeer-6552	268	18	whether	whether	SCONJ
ajeer-6552	268	19	small	small	ADJ
ajeer-6552	268	20	businesses	business	NOUN
ajeer-6552	268	21	in	in	ADP
ajeer-6552	268	22	the	the	DET
ajeer-6552	268	23	cape	cape	NOUN
ajeer-6552	268	24	coast	coast	PROPN
ajeer-6552	268	25	metropolis	metropolis	PROPN
ajeer-6552	268	26	pay	pay	VERB
ajeer-6552	268	27	their	their	PRON
ajeer-6552	268	28	taxes	taxis	NOUN
ajeer-6552	268	29	within	within	ADP
ajeer-6552	268	30	the	the	DET
ajeer-6552	268	31	legally	legally	ADV
ajeer-6552	268	32	required	require	VERB
ajeer-6552	268	33	time	time	NOUN
ajeer-6552	268	34	frame	frame	NOUN
ajeer-6552	268	35	.	.	PUNCT
ajeer-6552	269	1	as	as	SCONJ
ajeer-6552	269	2	illustrated	illustrate	VERB
ajeer-6552	269	3	in	in	ADP
ajeer-6552	269	4	table	table	NOUN
ajeer-6552	269	5	11	11	NUM
ajeer-6552	269	6	,	,	PUNCT
ajeer-6552	269	7	45	45	NUM
ajeer-6552	269	8	small	small	ADJ
ajeer-6552	269	9	businesses	business	NOUN
ajeer-6552	269	10	pay	pay	VERB
ajeer-6552	269	11	their	their	PRON
ajeer-6552	269	12	taxes	taxis	NOUN
ajeer-6552	269	13	on	on	ADP
ajeer-6552	269	14	time	time	NOUN
ajeer-6552	269	15	,	,	PUNCT
ajeer-6552	269	16	while	while	SCONJ
ajeer-6552	269	17	the	the	DET
ajeer-6552	269	18	other	other	ADJ
ajeer-6552	269	19	45	45	NUM
ajeer-6552	269	20	businesses	business	NOUN
ajeer-6552	269	21	(	(	PUNCT
ajeer-6552	269	22	50.0	50.0	NUM
ajeer-6552	269	23	%	%	NOUN
ajeer-6552	269	24	)	)	PUNCT
ajeer-6552	269	25	pay	pay	VERB
ajeer-6552	269	26	taxes	taxis	NOUN
ajeer-6552	269	27	at	at	ADP
ajeer-6552	269	28	their	their	PRON
ajeer-6552	269	29	own	own	ADJ
ajeer-6552	269	30	discretion	discretion	NOUN
ajeer-6552	269	31	.	.	PUNCT
ajeer-6552	270	1	this	this	DET
ajeer-6552	270	2	finding	finding	NOUN
ajeer-6552	270	3	suggests	suggest	VERB
ajeer-6552	270	4	that	that	SCONJ
ajeer-6552	270	5	,	,	PUNCT
ajeer-6552	270	6	although	although	SCONJ
ajeer-6552	270	7	small	small	ADJ
ajeer-6552	270	8	businesses	business	NOUN
ajeer-6552	270	9	do	do	AUX
ajeer-6552	270	10	pay	pay	VERB
ajeer-6552	270	11	taxes	taxis	NOUN
ajeer-6552	270	12	,	,	PUNCT
ajeer-6552	270	13	they	they	PRON
ajeer-6552	270	14	often	often	ADV
ajeer-6552	270	15	fail	fail	VERB
ajeer-6552	270	16	to	to	PART
ajeer-6552	270	17	do	do	VERB
ajeer-6552	270	18	so	so	ADV
ajeer-6552	270	19	within	within	ADP
ajeer-6552	270	20	the	the	DET
ajeer-6552	270	21	stipulated	stipulate	VERB
ajeer-6552	270	22	time	time	NOUN
ajeer-6552	270	23	frame	frame	NOUN
ajeer-6552	270	24	.	.	PUNCT
ajeer-6552	271	1	table	table	NOUN
ajeer-6552	271	2	12	12	NUM
ajeer-6552	271	3	.	.	PUNCT
ajeer-6552	272	1	frequency	frequency	NOUN
ajeer-6552	272	2	of	of	ADP
ajeer-6552	272	3	tax	tax	NOUN
ajeer-6552	272	4	payment	payment	NOUN
ajeer-6552	272	5	by	by	ADP
ajeer-6552	272	6	smes	sme	NOUN
ajeer-6552	272	7	.	.	PUNCT
ajeer-6552	273	1	responses	response	NOUN
ajeer-6552	273	2	frequency	frequency	NOUN
ajeer-6552	273	3	percent	percent	NOUN
ajeer-6552	273	4	monthly	monthly	ADJ
ajeer-6552	273	5	7	7	NUM
ajeer-6552	273	6	7.8	7.8	NUM
ajeer-6552	273	7	quarterly	quarterly	ADV
ajeer-6552	273	8	56	56	NUM
ajeer-6552	273	9	62.2	62.2	NUM
ajeer-6552	273	10	biannual	biannual	ADJ
ajeer-6552	273	11	11	11	NUM
ajeer-6552	273	12	12.2	12.2	NUM
ajeer-6552	273	13	annually	annually	ADV
ajeer-6552	273	14	16	16	NUM
ajeer-6552	273	15	17.8	17.8	NUM
ajeer-6552	273	16	total	total	NOUN
ajeer-6552	273	17	90	90	NUM
ajeer-6552	273	18	100.0	100.0	NUM
ajeer-6552	273	19	table	table	NOUN
ajeer-6552	273	20	12	12	NUM
ajeer-6552	273	21	presents	present	NOUN
ajeer-6552	273	22	that	that	PRON
ajeer-6552	273	23	out	out	ADP
ajeer-6552	273	24	of	of	ADP
ajeer-6552	273	25	90	90	NUM
ajeer-6552	273	26	respondents	respondent	NOUN
ajeer-6552	273	27	,	,	PUNCT
ajeer-6552	273	28	56	56	NUM
ajeer-6552	273	29	,	,	PUNCT
ajeer-6552	273	30	representing	represent	VERB
ajeer-6552	273	31	62.2	62.2	NUM
ajeer-6552	273	32	%	%	NOUN
ajeer-6552	273	33	,	,	PUNCT
ajeer-6552	273	34	pay	pay	VERB
ajeer-6552	273	35	taxes	taxis	NOUN
ajeer-6552	273	36	quarterly	quarterly	ADV
ajeer-6552	273	37	;	;	PUNCT
ajeer-6552	273	38	16	16	NUM
ajeer-6552	273	39	small	small	ADJ
ajeer-6552	273	40	businesses	business	NOUN
ajeer-6552	273	41	pay	pay	VERB
ajeer-6552	273	42	taxes	taxis	NOUN
ajeer-6552	273	43	annually	annually	ADV
ajeer-6552	273	44	,	,	PUNCT
ajeer-6552	273	45	representing	represent	VERB
ajeer-6552	273	46	17.8	17.8	NUM
ajeer-6552	273	47	%	%	NOUN
ajeer-6552	273	48	;	;	PUNCT
ajeer-6552	273	49	11	11	NUM
ajeer-6552	273	50	,	,	PUNCT
ajeer-6552	273	51	representing	represent	VERB
ajeer-6552	273	52	12.2	12.2	NUM
ajeer-6552	273	53	%	%	NOUN
ajeer-6552	273	54	,	,	PUNCT
ajeer-6552	273	55	pay	pay	VERB
ajeer-6552	273	56	taxes	taxis	NOUN
ajeer-6552	273	57	biannually	biannually	ADV
ajeer-6552	273	58	;	;	PUNCT
ajeer-6552	273	59	and	and	CCONJ
ajeer-6552	273	60	a	a	DET
ajeer-6552	273	61	minority	minority	NOUN
ajeer-6552	273	62	(	(	PUNCT
ajeer-6552	273	63	7	7	NUM
ajeer-6552	273	64	)	)	PUNCT
ajeer-6552	273	65	of	of	ADP
ajeer-6552	273	66	them	they	PRON
ajeer-6552	273	67	pay	pay	VERB
ajeer-6552	273	68	their	their	PRON
ajeer-6552	273	69	taxes	taxis	NOUN
ajeer-6552	273	70	monthly	monthly	ADV
ajeer-6552	273	71	,	,	PUNCT
ajeer-6552	273	72	7.8	7.8	NUM
ajeer-6552	273	73	%	%	NOUN
ajeer-6552	273	74	.	.	PUNCT
ajeer-6552	274	1	the	the	DET
ajeer-6552	274	2	frequency	frequency	NOUN
ajeer-6552	274	3	of	of	ADP
ajeer-6552	274	4	tax	tax	NOUN
ajeer-6552	274	5	payments	payment	NOUN
ajeer-6552	274	6	among	among	ADP
ajeer-6552	274	7	small	small	ADJ
ajeer-6552	274	8	businesses	business	NOUN
ajeer-6552	274	9	shows	show	VERB
ajeer-6552	274	10	that	that	SCONJ
ajeer-6552	274	11	most	most	ADJ
ajeer-6552	274	12	of	of	ADP
ajeer-6552	274	13	these	these	DET
ajeer-6552	274	14	small	small	ADJ
ajeer-6552	274	15	businesses	business	NOUN
ajeer-6552	274	16	pay	pay	VERB
ajeer-6552	274	17	taxes	taxis	NOUN
ajeer-6552	274	18	quarterly	quarterly	ADV
ajeer-6552	274	19	.	.	PUNCT
ajeer-6552	275	1	this	this	PRON
ajeer-6552	275	2	can	can	AUX
ajeer-6552	275	3	delay	delay	VERB
ajeer-6552	275	4	government	government	NOUN
ajeer-6552	275	5	revenue	revenue	NOUN
ajeer-6552	275	6	mobilization	mobilization	NOUN
ajeer-6552	275	7	efforts	effort	NOUN
ajeer-6552	275	8	.	.	PUNCT
ajeer-6552	276	1	table	table	NOUN
ajeer-6552	276	2	13	13	NUM
ajeer-6552	276	3	.	.	PUNCT
ajeer-6552	277	1	respondents	respondent	NOUN
ajeer-6552	277	2	who	who	PRON
ajeer-6552	277	3	pay	pay	VERB
ajeer-6552	277	4	taxes	taxis	NOUN
ajeer-6552	277	5	fully	fully	ADV
ajeer-6552	277	6	.	.	PUNCT
ajeer-6552	278	1	response	response	NOUN
ajeer-6552	278	2	frequency	frequency	NOUN
ajeer-6552	278	3	percent	percent	NOUN
ajeer-6552	279	1	yes	yes	INTJ
ajeer-6552	279	2	55	55	NUM
ajeer-6552	279	3	61.1	61.1	NUM
ajeer-6552	279	4	no	no	DET
ajeer-6552	279	5	35	35	NUM
ajeer-6552	279	6	38.9	38.9	NUM
ajeer-6552	279	7	total	total	NOUN
ajeer-6552	279	8	90	90	NUM
ajeer-6552	279	9	100.0	100.0	NUM
ajeer-6552	279	10	table	table	NOUN
ajeer-6552	279	11	13	13	NUM
ajeer-6552	279	12	presents	present	NOUN
ajeer-6552	279	13	that	that	SCONJ
ajeer-6552	279	14	55	55	NUM
ajeer-6552	279	15	of	of	ADP
ajeer-6552	279	16	the	the	DET
ajeer-6552	279	17	small	small	ADJ
ajeer-6552	279	18	businesses	business	NOUN
ajeer-6552	279	19	,	,	PUNCT
ajeer-6552	279	20	as	as	SCONJ
ajeer-6552	279	21	illustrated	illustrate	VERB
ajeer-6552	279	22	in	in	ADP
ajeer-6552	279	23	table	table	NOUN
ajeer-6552	279	24	11	11	NUM
ajeer-6552	279	25	,	,	PUNCT
ajeer-6552	279	26	pay	pay	VERB
ajeer-6552	279	27	their	their	PRON
ajeer-6552	279	28	taxes	taxis	NOUN
ajeer-6552	279	29	in	in	ADP
ajeer-6552	279	30	full	full	ADJ
ajeer-6552	279	31	,	,	PUNCT
ajeer-6552	279	32	representing	represent	VERB
ajeer-6552	279	33	61.1	61.1	NUM
ajeer-6552	279	34	%	%	NOUN
ajeer-6552	279	35	,	,	PUNCT
ajeer-6552	279	36	whilst	whilst	SCONJ
ajeer-6552	279	37	35	35	NUM
ajeer-6552	279	38	of	of	ADP
ajeer-6552	279	39	the	the	DET
ajeer-6552	279	40	smes	sme	NOUN
ajeer-6552	279	41	in	in	ADP
ajeer-6552	279	42	the	the	DET
ajeer-6552	279	43	cape	cape	NOUN
ajeer-6552	279	44	coast	coast	PROPN
ajeer-6552	279	45	metropolis	metropolis	PROPN
ajeer-6552	279	46	,	,	PUNCT
ajeer-6552	279	47	representing	represent	VERB
ajeer-6552	279	48	38.9	38.9	NUM
ajeer-6552	279	49	%	%	NOUN
ajeer-6552	279	50	,	,	PUNCT
ajeer-6552	279	51	do	do	AUX
ajeer-6552	279	52	not	not	PART
ajeer-6552	279	53	pay	pay	VERB
ajeer-6552	279	54	their	their	PRON
ajeer-6552	279	55	taxes	taxis	NOUN
ajeer-6552	279	56	in	in	ADP
ajeer-6552	279	57	full	full	ADJ
ajeer-6552	279	58	.	.	PUNCT
ajeer-6552	279	59	table	table	NOUN
ajeer-6552	279	60	14	14	NUM
ajeer-6552	279	61	.	.	PUNCT
ajeer-6552	280	1	respondents	respondent	NOUN
ajeer-6552	280	2	who	who	PRON
ajeer-6552	280	3	have	have	AUX
ajeer-6552	280	4	filed	file	VERB
ajeer-6552	280	5	tax	tax	NOUN
ajeer-6552	280	6	returns	return	NOUN
ajeer-6552	280	7	.	.	PUNCT
ajeer-6552	281	1	response	response	NOUN
ajeer-6552	281	2	frequency	frequency	NOUN
ajeer-6552	281	3	percent	percent	NOUN
ajeer-6552	282	1	yes	yes	INTJ
ajeer-6552	282	2	34	34	NUM
ajeer-6552	282	3	37.8	37.8	NUM
ajeer-6552	282	4	no	no	DET
ajeer-6552	282	5	56	56	NUM
ajeer-6552	282	6	62.2	62.2	NUM
ajeer-6552	282	7	total	total	NOUN
ajeer-6552	282	8	90	90	NUM
ajeer-6552	282	9	100.0	100.0	NUM
ajeer-6552	282	10	as	as	SCONJ
ajeer-6552	282	11	demonstrated	demonstrate	VERB
ajeer-6552	282	12	in	in	ADP
ajeer-6552	282	13	table	table	NOUN
ajeer-6552	282	14	14	14	NUM
ajeer-6552	282	15	,	,	PUNCT
ajeer-6552	282	16	it	it	PRON
ajeer-6552	282	17	can	can	AUX
ajeer-6552	282	18	be	be	AUX
ajeer-6552	282	19	deduced	deduce	VERB
ajeer-6552	282	20	that	that	SCONJ
ajeer-6552	282	21	the	the	DET
ajeer-6552	282	22	majority	majority	NOUN
ajeer-6552	282	23	of	of	ADP
ajeer-6552	282	24	small	small	ADJ
ajeer-6552	282	25	businesses	business	NOUN
ajeer-6552	282	26	do	do	AUX
ajeer-6552	282	27	not	not	PART
ajeer-6552	282	28	file	file	VERB
ajeer-6552	282	29	tax	tax	NOUN
ajeer-6552	282	30	returns	return	NOUN
ajeer-6552	282	31	for	for	ADP
ajeer-6552	282	32	their	their	PRON
ajeer-6552	282	33	business	business	NOUN
ajeer-6552	282	34	,	,	PUNCT
ajeer-6552	282	35	which	which	PRON
ajeer-6552	282	36	represents	represent	VERB
ajeer-6552	282	37	62.2	62.2	NUM
ajeer-6552	282	38	%	%	NOUN
ajeer-6552	282	39	,	,	PUNCT
ajeer-6552	282	40	while	while	SCONJ
ajeer-6552	282	41	34	34	NUM
ajeer-6552	282	42	of	of	ADP
ajeer-6552	282	43	the	the	DET
ajeer-6552	282	44	respondents	respondent	NOUN
ajeer-6552	282	45	filed	file	VERB
ajeer-6552	282	46	tax	tax	NOUN
ajeer-6552	282	47	returns	return	NOUN
ajeer-6552	282	48	for	for	ADP
ajeer-6552	282	49	their	their	PRON
ajeer-6552	282	50	business	business	NOUN
ajeer-6552	282	51	,	,	PUNCT
ajeer-6552	282	52	representing	represent	VERB
ajeer-6552	282	53	37.8	37.8	NUM
ajeer-6552	282	54	%	%	NOUN
ajeer-6552	282	55	.	.	PUNCT
ajeer-6552	283	1	table	table	NOUN
ajeer-6552	283	2	15	15	NUM
ajeer-6552	283	3	.	.	PUNCT
ajeer-6552	284	1	types	type	NOUN
ajeer-6552	284	2	of	of	ADP
ajeer-6552	284	3	tax	tax	NOUN
ajeer-6552	284	4	incentives	incentive	NOUN
ajeer-6552	284	5	enjoyed	enjoy	VERB
ajeer-6552	284	6	by	by	ADP
ajeer-6552	284	7	smes	sme	NOUN
ajeer-6552	284	8	in	in	ADP
ajeer-6552	284	9	cape	cape	PROPN
ajeer-6552	284	10	coast	coast	PROPN
ajeer-6552	284	11	metropolis	metropolis	PROPN
ajeer-6552	284	12	.	.	PUNCT
ajeer-6552	285	1	responses	response	NOUN
ajeer-6552	285	2	frequency	frequency	NOUN
ajeer-6552	285	3	percent	percent	NOUN
ajeer-6552	285	4	tax	tax	NOUN
ajeer-6552	285	5	rebates	rebate	VERB
ajeer-6552	285	6	25	25	NUM
ajeer-6552	285	7	27.8	27.8	NUM
ajeer-6552	285	8	tax	tax	NOUN
ajeer-6552	285	9	holidays	holiday	NOUN
ajeer-6552	285	10	22	22	NUM
ajeer-6552	285	11	24.4	24.4	NUM
ajeer-6552	285	12	incomes	income	NOUN
ajeer-6552	285	13	exempted	exempt	VERB
ajeer-6552	285	14	12	12	NUM
ajeer-6552	285	15	13.3	13.3	NUM
ajeer-6552	285	16	capital	capital	NOUN
ajeer-6552	285	17	allowance	allowance	NOUN
ajeer-6552	285	18	16	16	NUM
ajeer-6552	285	19	17.8	17.8	NUM
ajeer-6552	285	20	fresh	fresh	ADJ
ajeer-6552	285	21	graduate	graduate	NOUN
ajeer-6552	285	22	incentives	incentive	VERB
ajeer-6552	285	23	4	4	NUM
ajeer-6552	285	24	4.4	4.4	NUM
ajeer-6552	285	25	free	free	ADJ
ajeer-6552	285	26	-	-	PUNCT
ajeer-6552	285	27	zone	zone	NOUN
ajeer-6552	285	28	incentive	incentive	NOUN
ajeer-6552	285	29	11	11	NUM
ajeer-6552	285	30	12.2	12.2	NUM
ajeer-6552	285	31	total	total	NOUN
ajeer-6552	285	32	90	90	NUM
ajeer-6552	285	33	100.0	100.0	NUM
ajeer-6552	285	34	table	table	NOUN
ajeer-6552	285	35	15	15	NUM
ajeer-6552	285	36	presents	present	NOUN
ajeer-6552	285	37	that	that	PRON
ajeer-6552	285	38	the	the	DET
ajeer-6552	285	39	study	study	NOUN
ajeer-6552	285	40	aimed	aim	VERB
ajeer-6552	285	41	to	to	PART
ajeer-6552	285	42	identify	identify	VERB
ajeer-6552	285	43	activities	activity	NOUN
ajeer-6552	285	44	that	that	PRON
ajeer-6552	285	45	can	can	AUX
ajeer-6552	285	46	help	help	VERB
ajeer-6552	285	47	smes	sme	NOUN
ajeer-6552	285	48	comply	comply	VERB
ajeer-6552	285	49	with	with	ADP
ajeer-6552	285	50	tax	tax	NOUN
ajeer-6552	285	51	laws	law	NOUN
ajeer-6552	285	52	.	.	PUNCT
ajeer-6552	286	1	the	the	DET
ajeer-6552	286	2	degree	degree	NOUN
ajeer-6552	286	3	of	of	ADP
ajeer-6552	286	4	agreement	agreement	NOUN
ajeer-6552	286	5	with	with	ADP
ajeer-6552	286	6	each	each	PRON
ajeer-6552	286	7	of	of	ADP
ajeer-6552	286	8	the	the	DET
ajeer-6552	286	9	attitudes	attitude	NOUN
ajeer-6552	286	10	mentioned	mention	VERB
ajeer-6552	286	11	was	be	AUX
ajeer-6552	286	12	measured	measure	VERB
ajeer-6552	286	13	using	use	VERB
ajeer-6552	286	14	a	a	DET
ajeer-6552	286	15	5	5	NUM
ajeer-6552	286	16	-	-	PUNCT
ajeer-6552	286	17	point	point	NOUN
ajeer-6552	286	18	likert	likert	ADJ
ajeer-6552	286	19	scale	scale	NOUN
ajeer-6552	286	20	.	.	PUNCT
ajeer-6552	287	1	respondents	respondent	NOUN
ajeer-6552	287	2	were	be	AUX
ajeer-6552	287	3	asked	ask	VERB
ajeer-6552	287	4	to	to	PART
ajeer-6552	287	5	indicate	indicate	VERB
ajeer-6552	287	6	their	their	PRON
ajeer-6552	287	7	level	level	NOUN
ajeer-6552	287	8	of	of	ADP
ajeer-6552	287	9	agreement	agreement	NOUN
ajeer-6552	287	10	with	with	ADP
ajeer-6552	287	11	each	each	DET
ajeer-6552	287	12	item	item	NOUN
ajeer-6552	287	13	,	,	PUNCT
ajeer-6552	287	14	with	with	ADP
ajeer-6552	287	15	the	the	DET
ajeer-6552	287	16	scale	scale	NOUN
ajeer-6552	287	17	ranging	range	VERB
ajeer-6552	287	18	from	from	ADP
ajeer-6552	287	19	1	1	NUM
ajeer-6552	287	20	(	(	PUNCT
ajeer-6552	287	21	very	very	ADV
ajeer-6552	287	22	unsatisfactory	unsatisfactory	ADJ
ajeer-6552	287	23	)	)	PUNCT
ajeer-6552	287	24	to	to	ADP
ajeer-6552	287	25	5	5	NUM
ajeer-6552	287	26	(	(	PUNCT
ajeer-6552	287	27	very	very	ADV
ajeer-6552	287	28	satisfactory	satisfactory	ADJ
ajeer-6552	287	29	)	)	PUNCT
ajeer-6552	287	30	.	.	PUNCT
ajeer-6552	288	1	the	the	DET
ajeer-6552	288	2	responses	response	NOUN
ajeer-6552	288	3	were	be	AUX
ajeer-6552	288	4	interpreted	interpret	VERB
ajeer-6552	288	5	as	as	SCONJ
ajeer-6552	288	6	follows	follow	VERB
ajeer-6552	288	7	:	:	PUNCT
ajeer-6552	288	8	0	0	NUM
ajeer-6552	288	9	-	-	SYM
ajeer-6552	288	10	1.4	1.4	NUM
ajeer-6552	288	11	=	=	SYM
ajeer-6552	288	12	very	very	ADV
ajeer-6552	288	13	dissatisfied	dissatisfied	ADJ
ajeer-6552	288	14	;	;	PUNCT
ajeer-6552	288	15	1.5	1.5	NUM
ajeer-6552	288	16	-	-	SYM
ajeer-6552	288	17	2.4	2.4	NUM
ajeer-6552	288	18	=	=	PUNCT
ajeer-6552	288	19	dissatisfied	dissatisfied	ADJ
ajeer-6552	288	20	;	;	PUNCT
ajeer-6552	288	21	2.5	2.5	NUM
ajeer-6552	288	22	-	-	SYM
ajeer-6552	288	23	3.4	3.4	NUM
ajeer-6552	288	24	=	=	PUNCT
ajeer-6552	288	25	moderately	moderately	ADV
ajeer-6552	288	26	satisfied	satisfied	ADJ
ajeer-6552	288	27	;	;	PUNCT
ajeer-6552	288	28	3.5	3.5	NUM
ajeer-6552	288	29	-	-	SYM
ajeer-6552	288	30	4.4	4.4	NUM
ajeer-6552	288	31	=	=	PUNCT
ajeer-6552	288	32	highly	highly	ADV
ajeer-6552	288	33	satisfied	satisfied	ADJ
ajeer-6552	288	34	;	;	PUNCT
ajeer-6552	288	35	and	and	CCONJ
ajeer-6552	288	36	4.5	4.5	NUM
ajeer-6552	288	37	-	-	SYM
ajeer-6552	288	38	5	5	NUM
ajeer-6552	288	39	=	=	PUNCT
ajeer-6552	288	40	very	very	ADV
ajeer-6552	288	41	highly	highly	ADV
ajeer-6552	288	42	satisfied	satisfied	ADJ
ajeer-6552	288	43	.	.	PUNCT
ajeer-6552	289	1	the	the	DET
ajeer-6552	289	2	findings	finding	NOUN
ajeer-6552	289	3	were	be	AUX
ajeer-6552	289	4	analyzed	analyze	VERB
ajeer-6552	289	5	using	use	VERB
ajeer-6552	289	6	descriptive	descriptive	ADJ
ajeer-6552	289	7	statistical	statistical	ADJ
ajeer-6552	289	8	tools	tool	NOUN
ajeer-6552	289	9	,	,	PUNCT
ajeer-6552	289	10	including	include	VERB
ajeer-6552	289	11	mean	mean	ADJ
ajeer-6552	289	12	and	and	CCONJ
ajeer-6552	289	13	standard	standard	ADJ
ajeer-6552	289	14	deviation	deviation	NOUN
ajeer-6552	289	15	scores	score	NOUN
ajeer-6552	289	16	.	.	PUNCT
ajeer-6552	290	1	table	table	NOUN
ajeer-6552	290	2	16	16	NUM
ajeer-6552	290	3	.	.	PUNCT
ajeer-6552	291	1	actions	action	NOUN
ajeer-6552	291	2	that	that	PRON
ajeer-6552	291	3	can	can	AUX
ajeer-6552	291	4	assist	assist	VERB
ajeer-6552	291	5	small	small	ADJ
ajeer-6552	291	6	businesses	business	NOUN
ajeer-6552	291	7	in	in	ADP
ajeer-6552	291	8	complying	comply	VERB
ajeer-6552	291	9	with	with	ADP
ajeer-6552	291	10	tax	tax	NOUN
ajeer-6552	291	11	law	law	NOUN
ajeer-6552	291	12	.	.	PUNCT
ajeer-6552	292	1	actions	action	NOUN
ajeer-6552	292	2	mean	mean	VERB
ajeer-6552	292	3	sd	sd	ADP
ajeer-6552	292	4	keeping	keep	VERB
ajeer-6552	292	5	proper	proper	ADJ
ajeer-6552	292	6	books	book	NOUN
ajeer-6552	292	7	of	of	ADP
ajeer-6552	292	8	account	account	NOUN
ajeer-6552	292	9	3.68	3.68	NUM
ajeer-6552	292	10	1.373	1.373	NUM
ajeer-6552	292	11	timely	timely	ADJ
ajeer-6552	292	12	filing	filing	NOUN
ajeer-6552	292	13	of	of	ADP
ajeer-6552	292	14	returns	return	NOUN
ajeer-6552	292	15	3.54	3.54	NUM
ajeer-6552	292	16	0.963	0.963	NUM
ajeer-6552	292	17	pay	pay	NOUN
ajeer-6552	292	18	taxes	taxis	NOUN
ajeer-6552	292	19	on	on	ADP
ajeer-6552	292	20	the	the	DET
ajeer-6552	292	21	due	due	ADJ
ajeer-6552	292	22	date	date	NOUN
ajeer-6552	292	23	3.70	3.70	NUM
ajeer-6552	292	24	1.136	1.136	NUM
ajeer-6552	292	25	not	not	PART
ajeer-6552	292	26	reporting	report	VERB
ajeer-6552	292	27	withholding	withholding	NOUN
ajeer-6552	292	28	taxes	taxis	NOUN
ajeer-6552	292	29	3.26	3.26	NUM
ajeer-6552	292	30	1.055	1.055	NUM
ajeer-6552	292	31	pay	pay	NOUN
ajeer-6552	292	32	taxes	taxis	NOUN
ajeer-6552	292	33	before	before	ADP
ajeer-6552	292	34	the	the	DET
ajeer-6552	292	35	due	due	ADJ
ajeer-6552	292	36	date	date	NOUN
ajeer-6552	292	37	3.39	3.39	NUM
ajeer-6552	292	38	1.139	1.139	NUM
ajeer-6552	292	39	late	late	ADJ
ajeer-6552	292	40	filing	filing	NOUN
ajeer-6552	292	41	of	of	ADP
ajeer-6552	292	42	value	value	NOUN
ajeer-6552	292	43	-	-	PUNCT
ajeer-6552	292	44	added	add	VERB
ajeer-6552	292	45	tax	tax	NOUN
ajeer-6552	292	46	(	(	PUNCT
ajeer-6552	292	47	vat	vat	NOUN
ajeer-6552	292	48	)	)	PUNCT
ajeer-6552	292	49	returns	return	NOUN
ajeer-6552	292	50	3.32	3.32	NUM
ajeer-6552	292	51	1.004	1.004	NUM
ajeer-6552	292	52	evasion	evasion	NOUN
ajeer-6552	292	53	of	of	ADP
ajeer-6552	292	54	tax	tax	NOUN
ajeer-6552	292	55	payment	payment	NOUN
ajeer-6552	292	56	3.18	3.18	NUM
ajeer-6552	292	57	1.054	1.054	NUM
ajeer-6552	292	58	making	make	VERB
ajeer-6552	292	59	claims	claim	NOUN
ajeer-6552	292	60	for	for	ADP
ajeer-6552	292	61	funds	fund	NOUN
ajeer-6552	292	62	not	not	PART
ajeer-6552	292	63	entitled	entitle	VERB
ajeer-6552	292	64	3.28	3.28	NUM
ajeer-6552	292	65	1.236	1.236	NUM
ajeer-6552	292	66	asian	asian	ADJ
ajeer-6552	292	67	journal	journal	NOUN
ajeer-6552	292	68	of	of	ADP
ajeer-6552	292	69	economics	economic	NOUN
ajeer-6552	292	70	and	and	CCONJ
ajeer-6552	292	71	empirical	empirical	ADJ
ajeer-6552	292	72	research	research	NOUN
ajeer-6552	292	73	,	,	PUNCT
ajeer-6552	292	74	2025	2025	NUM
ajeer-6552	292	75	,	,	PUNCT
ajeer-6552	292	76	12(1	12(1	NUM
ajeer-6552	292	77	):	):	PUNCT
ajeer-6552	292	78	9	9	NUM
ajeer-6552	292	79	-	-	SYM
ajeer-6552	292	80	20	20	NUM
ajeer-6552	292	81	17	17	NUM
ajeer-6552	292	82	©	©	PROPN
ajeer-6552	292	83	2025	2025	NUM
ajeer-6552	292	84	by	by	ADP
ajeer-6552	292	85	the	the	DET
ajeer-6552	292	86	authors	author	NOUN
ajeer-6552	292	87	;	;	PUNCT
ajeer-6552	292	88	licensee	licensee	PROPN
ajeer-6552	292	89	asian	asian	ADJ
ajeer-6552	292	90	online	online	PROPN
ajeer-6552	292	91	journal	journal	PROPN
ajeer-6552	292	92	publishing	publishing	NOUN
ajeer-6552	292	93	group	group	NOUN
ajeer-6552	292	94	the	the	DET
ajeer-6552	292	95	discoveries	discovery	NOUN
ajeer-6552	292	96	are	be	AUX
ajeer-6552	292	97	presented	present	VERB
ajeer-6552	292	98	in	in	ADP
ajeer-6552	292	99	table	table	NOUN
ajeer-6552	292	100	16	16	NUM
ajeer-6552	292	101	.	.	PUNCT
ajeer-6552	293	1	the	the	DET
ajeer-6552	293	2	respondents	respondent	NOUN
ajeer-6552	293	3	are	be	AUX
ajeer-6552	293	4	highly	highly	ADV
ajeer-6552	293	5	satisfied	satisfied	ADJ
ajeer-6552	293	6	with	with	ADP
ajeer-6552	293	7	keeping	keep	VERB
ajeer-6552	293	8	proper	proper	ADJ
ajeer-6552	293	9	books	book	NOUN
ajeer-6552	293	10	of	of	ADP
ajeer-6552	293	11	account	account	NOUN
ajeer-6552	293	12	(	(	PUNCT
ajeer-6552	293	13	m=3.68	m=3.68	PROPN
ajeer-6552	293	14	;	;	PUNCT
ajeer-6552	293	15	sd=1.373	sd=1.373	PROPN
ajeer-6552	293	16	)	)	PUNCT
ajeer-6552	293	17	,	,	PUNCT
ajeer-6552	293	18	timely	timely	ADJ
ajeer-6552	293	19	filing	filing	NOUN
ajeer-6552	293	20	of	of	ADP
ajeer-6552	293	21	returns	return	NOUN
ajeer-6552	293	22	(	(	PUNCT
ajeer-6552	293	23	m=3.54	m=3.54	PROPN
ajeer-6552	293	24	;	;	PUNCT
ajeer-6552	293	25	sd=0.963	sd=0.963	PROPN
ajeer-6552	293	26	)	)	PUNCT
ajeer-6552	293	27	,	,	PUNCT
ajeer-6552	293	28	and	and	CCONJ
ajeer-6552	293	29	paying	pay	VERB
ajeer-6552	293	30	taxes	taxis	NOUN
ajeer-6552	293	31	on	on	ADP
ajeer-6552	293	32	the	the	DET
ajeer-6552	293	33	due	due	ADJ
ajeer-6552	293	34	date	date	NOUN
ajeer-6552	293	35	(	(	PUNCT
ajeer-6552	293	36	m=3.70	m=3.70	X
ajeer-6552	293	37	;	;	PUNCT
ajeer-6552	293	38	sd=1.136	sd=1.136	ADJ
ajeer-6552	293	39	)	)	PUNCT
ajeer-6552	293	40	.	.	PUNCT
ajeer-6552	294	1	however	however	ADV
ajeer-6552	294	2	,	,	PUNCT
ajeer-6552	294	3	regarding	regard	VERB
ajeer-6552	294	4	the	the	DET
ajeer-6552	294	5	following	following	ADJ
ajeer-6552	294	6	items	item	NOUN
ajeer-6552	294	7	,	,	PUNCT
ajeer-6552	294	8	respondents	respondent	NOUN
ajeer-6552	294	9	were	be	AUX
ajeer-6552	294	10	moderately	moderately	ADV
ajeer-6552	294	11	satisfied	satisfied	ADJ
ajeer-6552	294	12	with	with	ADP
ajeer-6552	294	13	not	not	PART
ajeer-6552	294	14	reporting	report	VERB
ajeer-6552	294	15	withholding	withholding	NOUN
ajeer-6552	294	16	taxes	taxis	NOUN
ajeer-6552	294	17	(	(	PUNCT
ajeer-6552	294	18	m=3.26	m=3.26	ADJ
ajeer-6552	294	19	;	;	PUNCT
ajeer-6552	294	20	sd=1.055	sd=1.055	NOUN
ajeer-6552	294	21	)	)	PUNCT
ajeer-6552	294	22	,	,	PUNCT
ajeer-6552	294	23	paying	pay	VERB
ajeer-6552	294	24	taxes	taxis	NOUN
ajeer-6552	294	25	before	before	ADP
ajeer-6552	294	26	the	the	DET
ajeer-6552	294	27	due	due	ADJ
ajeer-6552	294	28	date	date	NOUN
ajeer-6552	294	29	(	(	PUNCT
ajeer-6552	294	30	m=3.39	m=3.39	NOUN
ajeer-6552	294	31	;	;	PUNCT
ajeer-6552	294	32	sd=1.139	sd=1.139	NOUN
ajeer-6552	294	33	)	)	PUNCT
ajeer-6552	294	34	,	,	PUNCT
ajeer-6552	294	35	late	late	ADJ
ajeer-6552	294	36	filing	filing	NOUN
ajeer-6552	294	37	of	of	ADP
ajeer-6552	294	38	vat	vat	NOUN
ajeer-6552	294	39	returns	return	NOUN
ajeer-6552	294	40	(	(	PUNCT
ajeer-6552	294	41	m=3.32	m=3.32	ADJ
ajeer-6552	294	42	;	;	PUNCT
ajeer-6552	294	43	sd=1.004	sd=1.004	ADJ
ajeer-6552	294	44	)	)	PUNCT
ajeer-6552	294	45	,	,	PUNCT
ajeer-6552	294	46	evasion	evasion	NOUN
ajeer-6552	294	47	of	of	ADP
ajeer-6552	294	48	tax	tax	NOUN
ajeer-6552	294	49	payment	payment	NOUN
ajeer-6552	294	50	(	(	PUNCT
ajeer-6552	294	51	m=3.18	m=3.18	NOUN
ajeer-6552	294	52	;	;	PUNCT
ajeer-6552	294	53	sd=1.054	sd=1.054	NUM
ajeer-6552	294	54	)	)	PUNCT
ajeer-6552	294	55	,	,	PUNCT
ajeer-6552	294	56	and	and	CCONJ
ajeer-6552	294	57	making	make	VERB
ajeer-6552	294	58	claims	claim	NOUN
ajeer-6552	294	59	for	for	ADP
ajeer-6552	294	60	funds	fund	NOUN
ajeer-6552	294	61	not	not	PART
ajeer-6552	294	62	entitled	entitle	VERB
ajeer-6552	294	63	to	to	ADP
ajeer-6552	294	64	(	(	PUNCT
ajeer-6552	294	65	m=3.28	m=3.28	NOUN
ajeer-6552	294	66	;	;	PUNCT
ajeer-6552	294	67	sd=1.236	sd=1.236	PROPN
ajeer-6552	294	68	)	)	PUNCT
ajeer-6552	294	69	.	.	PUNCT
ajeer-6552	295	1	the	the	DET
ajeer-6552	295	2	results	result	NOUN
ajeer-6552	295	3	indicate	indicate	VERB
ajeer-6552	295	4	that	that	SCONJ
ajeer-6552	295	5	smes	sme	NOUN
ajeer-6552	295	6	in	in	ADP
ajeer-6552	295	7	the	the	DET
ajeer-6552	295	8	cape	cape	NOUN
ajeer-6552	295	9	coast	coast	PROPN
ajeer-6552	295	10	metropolis	metropolis	PROPN
ajeer-6552	295	11	are	be	AUX
ajeer-6552	295	12	capable	capable	ADJ
ajeer-6552	295	13	of	of	ADP
ajeer-6552	295	14	maintaining	maintain	VERB
ajeer-6552	295	15	proper	proper	ADJ
ajeer-6552	295	16	books	book	NOUN
ajeer-6552	295	17	of	of	ADP
ajeer-6552	295	18	accounts	account	NOUN
ajeer-6552	295	19	,	,	PUNCT
ajeer-6552	295	20	which	which	PRON
ajeer-6552	295	21	the	the	DET
ajeer-6552	295	22	ghana	ghana	PROPN
ajeer-6552	295	23	revenue	revenue	PROPN
ajeer-6552	295	24	authority	authority	NOUN
ajeer-6552	295	25	can	can	AUX
ajeer-6552	295	26	rely	rely	VERB
ajeer-6552	295	27	on	on	ADP
ajeer-6552	295	28	for	for	ADP
ajeer-6552	295	29	corporate	corporate	ADJ
ajeer-6552	295	30	tax	tax	NOUN
ajeer-6552	295	31	assessments	assessment	NOUN
ajeer-6552	295	32	.	.	PUNCT
ajeer-6552	296	1	this	this	PRON
ajeer-6552	296	2	reflects	reflect	VERB
ajeer-6552	296	3	a	a	DET
ajeer-6552	296	4	commendable	commendable	ADJ
ajeer-6552	296	5	business	business	NOUN
ajeer-6552	296	6	practice	practice	NOUN
ajeer-6552	296	7	,	,	PUNCT
ajeer-6552	296	8	supporting	support	VERB
ajeer-6552	296	9	the	the	DET
ajeer-6552	296	10	idea	idea	NOUN
ajeer-6552	296	11	that	that	SCONJ
ajeer-6552	296	12	adequate	adequate	ADJ
ajeer-6552	296	13	record	record	NOUN
ajeer-6552	296	14	-	-	PUNCT
ajeer-6552	296	15	keeping	keeping	NOUN
ajeer-6552	296	16	is	be	AUX
ajeer-6552	296	17	essential	essential	ADJ
ajeer-6552	296	18	for	for	ADP
ajeer-6552	296	19	tax	tax	NOUN
ajeer-6552	296	20	assessments	assessment	NOUN
ajeer-6552	296	21	and	and	CCONJ
ajeer-6552	296	22	documentation	documentation	NOUN
ajeer-6552	296	23	(	(	PUNCT
ajeer-6552	296	24	singh	singh	PROPN
ajeer-6552	296	25	&	&	CCONJ
ajeer-6552	296	26	bhupalan	bhupalan	PROPN
ajeer-6552	296	27	,	,	PUNCT
ajeer-6552	296	28	2001	2001	NUM
ajeer-6552	296	29	)	)	PUNCT
ajeer-6552	296	30	.	.	PUNCT
ajeer-6552	297	1	however	however	ADV
ajeer-6552	297	2	,	,	PUNCT
ajeer-6552	297	3	there	there	PRON
ajeer-6552	297	4	is	be	VERB
ajeer-6552	297	5	a	a	DET
ajeer-6552	297	6	clear	clear	ADJ
ajeer-6552	297	7	need	need	NOUN
ajeer-6552	297	8	for	for	ADP
ajeer-6552	297	9	the	the	DET
ajeer-6552	297	10	integration	integration	NOUN
ajeer-6552	297	11	of	of	ADP
ajeer-6552	297	12	specialized	specialized	ADJ
ajeer-6552	297	13	accounting	accounting	NOUN
ajeer-6552	297	14	software	software	NOUN
ajeer-6552	297	15	in	in	ADP
ajeer-6552	297	16	recordkeeping	recordkeeping	NOUN
ajeer-6552	297	17	and	and	CCONJ
ajeer-6552	297	18	accounting	accounting	NOUN
ajeer-6552	297	19	practices	practice	NOUN
ajeer-6552	297	20	among	among	ADP
ajeer-6552	297	21	small	small	ADJ
ajeer-6552	297	22	businesses	business	NOUN
ajeer-6552	297	23	.	.	PUNCT
ajeer-6552	298	1	additionally	additionally	ADV
ajeer-6552	298	2	,	,	PUNCT
ajeer-6552	298	3	the	the	DET
ajeer-6552	298	4	research	research	NOUN
ajeer-6552	298	5	aimed	aim	VERB
ajeer-6552	298	6	to	to	PART
ajeer-6552	298	7	assess	assess	VERB
ajeer-6552	298	8	whether	whether	SCONJ
ajeer-6552	298	9	small	small	ADJ
ajeer-6552	298	10	businesses	business	NOUN
ajeer-6552	298	11	are	be	AUX
ajeer-6552	298	12	satisfied	satisfied	ADJ
ajeer-6552	298	13	with	with	ADP
ajeer-6552	298	14	various	various	ADJ
ajeer-6552	298	15	tax	tax	NOUN
ajeer-6552	298	16	variables	variable	NOUN
ajeer-6552	298	17	.	.	PUNCT
ajeer-6552	299	1	the	the	DET
ajeer-6552	299	2	scale	scale	NOUN
ajeer-6552	299	3	used	use	VERB
ajeer-6552	299	4	was	be	AUX
ajeer-6552	299	5	rated	rate	VERB
ajeer-6552	299	6	as	as	SCONJ
ajeer-6552	299	7	follows	follow	VERB
ajeer-6552	299	8	:	:	PUNCT
ajeer-6552	299	9	table	table	NOUN
ajeer-6552	299	10	17	17	NUM
ajeer-6552	299	11	.	.	PUNCT
ajeer-6552	300	1	actions	action	NOUN
ajeer-6552	300	2	that	that	PRON
ajeer-6552	300	3	can	can	AUX
ajeer-6552	300	4	assist	assist	VERB
ajeer-6552	300	5	small	small	ADJ
ajeer-6552	300	6	businesses	business	NOUN
ajeer-6552	300	7	in	in	ADP
ajeer-6552	300	8	complying	comply	VERB
ajeer-6552	300	9	with	with	ADP
ajeer-6552	300	10	tax	tax	NOUN
ajeer-6552	300	11	law	law	NOUN
ajeer-6552	300	12	.	.	PUNCT
ajeer-6552	301	1	tax	tax	NOUN
ajeer-6552	301	2	variable	variable	NOUN
ajeer-6552	301	3	mean	mean	VERB
ajeer-6552	301	4	sd	sd	ADP
ajeer-6552	301	5	mode	mode	NOUN
ajeer-6552	301	6	of	of	ADP
ajeer-6552	301	7	tax	tax	NOUN
ajeer-6552	301	8	payment	payment	NOUN
ajeer-6552	301	9	2.97	2.97	NUM
ajeer-6552	301	10	1.369	1.369	NUM
ajeer-6552	301	11	timing	timing	NOUN
ajeer-6552	301	12	of	of	ADP
ajeer-6552	301	13	tax	tax	NOUN
ajeer-6552	301	14	payment	payment	NOUN
ajeer-6552	301	15	2.96	2.96	NUM
ajeer-6552	301	16	1.189	1.189	NUM
ajeer-6552	301	17	tax	tax	NOUN
ajeer-6552	301	18	rates	rate	NOUN
ajeer-6552	301	19	2.70	2.70	NUM
ajeer-6552	301	20	1.194	1.194	NUM
ajeer-6552	301	21	tax	tax	NOUN
ajeer-6552	301	22	incentives	incentive	NOUN
ajeer-6552	301	23	for	for	ADP
ajeer-6552	301	24	small	small	ADJ
ajeer-6552	301	25	businesses	business	NOUN
ajeer-6552	301	26	2.93	2.93	NUM
ajeer-6552	301	27	1.120	1.120	NUM
ajeer-6552	301	28	tax	tax	NOUN
ajeer-6552	301	29	education	education	NOUN
ajeer-6552	301	30	by	by	ADP
ajeer-6552	301	31	ghana	ghana	PROPN
ajeer-6552	301	32	revenue	revenue	PROPN
ajeer-6552	301	33	authority	authority	NOUN
ajeer-6552	301	34	3.14	3.14	NUM
ajeer-6552	301	35	1.045	1.045	NUM
ajeer-6552	301	36	tax	tax	NOUN
ajeer-6552	301	37	administration	administration	NOUN
ajeer-6552	301	38	system	system	NOUN
ajeer-6552	301	39	efficiency	efficiency	NOUN
ajeer-6552	301	40	2.84	2.84	NUM
ajeer-6552	301	41	1.160	1.160	NUM
ajeer-6552	301	42	in	in	ADP
ajeer-6552	301	43	fact	fact	NOUN
ajeer-6552	301	44	,	,	PUNCT
ajeer-6552	301	45	as	as	ADP
ajeer-6552	301	46	table	table	NOUN
ajeer-6552	301	47	17	17	NUM
ajeer-6552	301	48	shows	show	NOUN
ajeer-6552	301	49	,	,	PUNCT
ajeer-6552	301	50	with	with	ADP
ajeer-6552	301	51	a	a	DET
ajeer-6552	301	52	standard	standard	ADJ
ajeer-6552	301	53	deviation	deviation	NOUN
ajeer-6552	301	54	(	(	PUNCT
ajeer-6552	301	55	sd	sd	NOUN
ajeer-6552	301	56	)	)	PUNCT
ajeer-6552	301	57	of	of	ADP
ajeer-6552	301	58	1.369	1.369	NUM
ajeer-6552	301	59	and	and	CCONJ
ajeer-6552	301	60	a	a	DET
ajeer-6552	301	61	mean	mean	NOUN
ajeer-6552	301	62	of	of	ADP
ajeer-6552	301	63	2.97	2.97	NUM
ajeer-6552	301	64	,	,	PUNCT
ajeer-6552	301	65	responses	response	NOUN
ajeer-6552	301	66	for	for	ADP
ajeer-6552	301	67	the	the	DET
ajeer-6552	301	68	first	first	ADJ
ajeer-6552	301	69	item	item	NOUN
ajeer-6552	301	70	,	,	PUNCT
ajeer-6552	301	71	"	"	PUNCT
ajeer-6552	301	72	mode	mode	NOUN
ajeer-6552	301	73	of	of	ADP
ajeer-6552	301	74	tax	tax	NOUN
ajeer-6552	301	75	payment	payment	NOUN
ajeer-6552	301	76	,	,	PUNCT
ajeer-6552	301	77	"	"	PUNCT
ajeer-6552	301	78	indicate	indicate	VERB
ajeer-6552	301	79	that	that	SCONJ
ajeer-6552	301	80	the	the	DET
ajeer-6552	301	81	distribution	distribution	NOUN
ajeer-6552	301	82	is	be	AUX
ajeer-6552	301	83	around	around	ADP
ajeer-6552	301	84	the	the	DET
ajeer-6552	301	85	average	average	NOUN
ajeer-6552	301	86	;	;	PUNCT
ajeer-6552	301	87	with	with	ADP
ajeer-6552	301	88	a	a	DET
ajeer-6552	301	89	mean	mean	NOUN
ajeer-6552	301	90	of	of	ADP
ajeer-6552	301	91	2.97	2.97	NUM
ajeer-6552	301	92	indicating	indicate	VERB
ajeer-6552	301	93	moderate	moderate	ADJ
ajeer-6552	301	94	satisfaction	satisfaction	NOUN
ajeer-6552	301	95	with	with	ADP
ajeer-6552	301	96	regards	regard	NOUN
ajeer-6552	301	97	to	to	ADP
ajeer-6552	301	98	the	the	DET
ajeer-6552	301	99	mode	mode	NOUN
ajeer-6552	301	100	of	of	ADP
ajeer-6552	301	101	tax	tax	NOUN
ajeer-6552	301	102	payments	payment	NOUN
ajeer-6552	301	103	.	.	PUNCT
ajeer-6552	302	1	timeliness	timeliness	NOUN
ajeer-6552	302	2	of	of	ADP
ajeer-6552	302	3	tax	tax	NOUN
ajeer-6552	302	4	payment	payment	NOUN
ajeer-6552	302	5	the	the	DET
ajeer-6552	302	6	study	study	NOUN
ajeer-6552	302	7	reports	report	VERB
ajeer-6552	302	8	a	a	DET
ajeer-6552	302	9	mean	mean	NOUN
ajeer-6552	302	10	of	of	ADP
ajeer-6552	302	11	2.96	2.96	NUM
ajeer-6552	302	12	and	and	CCONJ
ajeer-6552	302	13	a	a	DET
ajeer-6552	302	14	standard	standard	ADJ
ajeer-6552	302	15	deviation	deviation	NOUN
ajeer-6552	302	16	of	of	ADP
ajeer-6552	302	17	1.189	1.189	NUM
ajeer-6552	302	18	,	,	PUNCT
ajeer-6552	302	19	which	which	PRON
ajeer-6552	302	20	indicates	indicate	VERB
ajeer-6552	302	21	that	that	SCONJ
ajeer-6552	302	22	respondents	respondent	NOUN
ajeer-6552	302	23	are	be	AUX
ajeer-6552	302	24	moderately	moderately	ADV
ajeer-6552	302	25	satisfied	satisfied	ADJ
ajeer-6552	302	26	.	.	PUNCT
ajeer-6552	303	1	"	"	PUNCT
ajeer-6552	303	2	tax	tax	NOUN
ajeer-6552	303	3	rates	rate	NOUN
ajeer-6552	303	4	"	"	PUNCT
ajeer-6552	303	5	yields	yield	NOUN
ajeer-6552	303	6	:	:	PUNCT
ajeer-6552	303	7	mean	mean	VERB
ajeer-6552	303	8	(	(	PUNCT
ajeer-6552	303	9	m	m	NOUN
ajeer-6552	303	10	)	)	PUNCT
ajeer-6552	303	11	=	=	SYM
ajeer-6552	303	12	2.70	2.70	NUM
ajeer-6552	303	13	and	and	CCONJ
ajeer-6552	303	14	a	a	DET
ajeer-6552	303	15	standard	standard	ADJ
ajeer-6552	303	16	deviation	deviation	NOUN
ajeer-6552	303	17	of	of	ADP
ajeer-6552	303	18	1.194	1.194	NUM
ajeer-6552	303	19	,	,	PUNCT
ajeer-6552	303	20	and	and	CCONJ
ajeer-6552	303	21	this	this	PRON
ajeer-6552	303	22	shows	show	VERB
ajeer-6552	303	23	that	that	SCONJ
ajeer-6552	303	24	the	the	DET
ajeer-6552	303	25	respondents	respondent	NOUN
ajeer-6552	303	26	are	be	AUX
ajeer-6552	303	27	moderately	moderately	ADV
ajeer-6552	303	28	satisfied	satisfied	ADJ
ajeer-6552	303	29	with	with	ADP
ajeer-6552	303	30	the	the	DET
ajeer-6552	303	31	tax	tax	NOUN
ajeer-6552	303	32	rates	rate	NOUN
ajeer-6552	303	33	provided	provide	VERB
ajeer-6552	303	34	by	by	ADP
ajeer-6552	303	35	the	the	DET
ajeer-6552	303	36	gra	gra	PROPN
ajeer-6552	303	37	.	.	PUNCT
ajeer-6552	304	1	the	the	DET
ajeer-6552	304	2	next	next	ADJ
ajeer-6552	304	3	is	be	AUX
ajeer-6552	304	4	"	"	PUNCT
ajeer-6552	304	5	tax	tax	NOUN
ajeer-6552	304	6	incentives	incentive	NOUN
ajeer-6552	304	7	for	for	ADP
ajeer-6552	304	8	small	small	ADJ
ajeer-6552	304	9	businesses	business	NOUN
ajeer-6552	304	10	,	,	PUNCT
ajeer-6552	304	11	"	"	PUNCT
ajeer-6552	304	12	which	which	PRON
ajeer-6552	304	13	reveals	reveal	VERB
ajeer-6552	304	14	mean	mean	VERB
ajeer-6552	304	15	=	=	PUNCT
ajeer-6552	304	16	2.93	2.93	NUM
ajeer-6552	304	17	and	and	CCONJ
ajeer-6552	304	18	a	a	DET
ajeer-6552	304	19	standard	standard	ADJ
ajeer-6552	304	20	deviation	deviation	NOUN
ajeer-6552	304	21	of	of	ADP
ajeer-6552	304	22	1.120	1.120	NUM
ajeer-6552	304	23	.	.	PUNCT
ajeer-6552	305	1	this	this	PRON
ajeer-6552	305	2	means	mean	VERB
ajeer-6552	305	3	,	,	PUNCT
ajeer-6552	305	4	in	in	ADP
ajeer-6552	305	5	this	this	DET
ajeer-6552	305	6	respect	respect	NOUN
ajeer-6552	305	7	,	,	PUNCT
ajeer-6552	305	8	respondents	respondent	NOUN
ajeer-6552	305	9	agree	agree	VERB
ajeer-6552	305	10	to	to	ADP
ajeer-6552	305	11	a	a	DET
ajeer-6552	305	12	moderate	moderate	ADJ
ajeer-6552	305	13	extent	extent	NOUN
ajeer-6552	305	14	to	to	ADP
ajeer-6552	305	15	tax	tax	NOUN
ajeer-6552	305	16	incentives	incentive	NOUN
ajeer-6552	305	17	for	for	ADP
ajeer-6552	305	18	small	small	ADJ
ajeer-6552	305	19	businesses	business	NOUN
ajeer-6552	305	20	.	.	PUNCT
ajeer-6552	306	1	on	on	ADP
ajeer-6552	306	2	the	the	DET
ajeer-6552	306	3	"	"	PUNCT
ajeer-6552	306	4	tax	tax	NOUN
ajeer-6552	306	5	education	education	NOUN
ajeer-6552	306	6	by	by	ADP
ajeer-6552	306	7	gra	gra	PROPN
ajeer-6552	306	8	,	,	PUNCT
ajeer-6552	306	9	"	"	PUNCT
ajeer-6552	306	10	it	it	PRON
ajeer-6552	306	11	reveals	reveal	VERB
ajeer-6552	306	12	mean	mean	VERB
ajeer-6552	306	13	=	=	PUNCT
ajeer-6552	306	14	3.14	3.14	NUM
ajeer-6552	306	15	and	and	CCONJ
ajeer-6552	306	16	standard	standard	ADJ
ajeer-6552	306	17	deviation	deviation	NOUN
ajeer-6552	306	18	=	=	NOUN
ajeer-6552	306	19	1.045	1.045	NUM
ajeer-6552	306	20	,	,	PUNCT
ajeer-6552	306	21	meaning	mean	VERB
ajeer-6552	306	22	that	that	SCONJ
ajeer-6552	306	23	in	in	ADP
ajeer-6552	306	24	this	this	DET
ajeer-6552	306	25	respect	respect	NOUN
ajeer-6552	306	26	,	,	PUNCT
ajeer-6552	306	27	the	the	DET
ajeer-6552	306	28	respondents	respondent	NOUN
ajeer-6552	306	29	agree	agree	VERB
ajeer-6552	306	30	to	to	ADP
ajeer-6552	306	31	a	a	DET
ajeer-6552	306	32	moderate	moderate	ADJ
ajeer-6552	306	33	extent	extent	NOUN
ajeer-6552	306	34	to	to	ADP
ajeer-6552	306	35	tax	tax	NOUN
ajeer-6552	306	36	education	education	NOUN
ajeer-6552	306	37	by	by	ADP
ajeer-6552	306	38	the	the	DET
ajeer-6552	306	39	ghana	ghana	PROPN
ajeer-6552	306	40	revenue	revenue	NOUN
ajeer-6552	306	41	authority	authority	NOUN
ajeer-6552	306	42	.	.	PUNCT
ajeer-6552	307	1	the	the	DET
ajeer-6552	307	2	last	last	ADJ
ajeer-6552	307	3	item	item	NOUN
ajeer-6552	307	4	is	be	AUX
ajeer-6552	307	5	"	"	PUNCT
ajeer-6552	307	6	tax	tax	NOUN
ajeer-6552	307	7	administration	administration	NOUN
ajeer-6552	307	8	system	system	NOUN
ajeer-6552	307	9	efficiency	efficiency	NOUN
ajeer-6552	307	10	"	"	PUNCT
ajeer-6552	307	11	with	with	ADP
ajeer-6552	307	12	a	a	DET
ajeer-6552	307	13	mean	mean	NOUN
ajeer-6552	307	14	of	of	ADP
ajeer-6552	307	15	2.84	2.84	NUM
ajeer-6552	307	16	,	,	PUNCT
ajeer-6552	307	17	which	which	PRON
ajeer-6552	307	18	indicates	indicate	VERB
ajeer-6552	307	19	that	that	SCONJ
ajeer-6552	307	20	generally	generally	ADV
ajeer-6552	307	21	,	,	PUNCT
ajeer-6552	307	22	the	the	DET
ajeer-6552	307	23	small	small	ADJ
ajeer-6552	307	24	businesses	business	NOUN
ajeer-6552	307	25	only	only	ADV
ajeer-6552	307	26	moderately	moderately	ADV
ajeer-6552	307	27	agree	agree	VERB
ajeer-6552	307	28	that	that	SCONJ
ajeer-6552	307	29	the	the	DET
ajeer-6552	307	30	system	system	NOUN
ajeer-6552	307	31	of	of	ADP
ajeer-6552	307	32	tax	tax	NOUN
ajeer-6552	307	33	administration	administration	NOUN
ajeer-6552	307	34	is	be	AUX
ajeer-6552	307	35	efficient	efficient	ADJ
ajeer-6552	307	36	.	.	PUNCT
ajeer-6552	308	1	4.2.2	4.2.2	X
ajeer-6552	308	2	.	.	PUNCT
ajeer-6552	308	3	factors	factor	NOUN
ajeer-6552	308	4	that	that	PRON
ajeer-6552	308	5	influence	influence	VERB
ajeer-6552	308	6	small	small	ADJ
ajeer-6552	308	7	businesses	business	NOUN
ajeer-6552	308	8	tax	tax	NOUN
ajeer-6552	308	9	compliance	compliance	NOUN
ajeer-6552	308	10	the	the	DET
ajeer-6552	308	11	scale	scale	NOUN
ajeer-6552	308	12	used	use	VERB
ajeer-6552	308	13	for	for	ADP
ajeer-6552	308	14	measuring	measure	VERB
ajeer-6552	308	15	satisfaction	satisfaction	NOUN
ajeer-6552	308	16	was	be	AUX
ajeer-6552	308	17	as	as	SCONJ
ajeer-6552	308	18	follows	follow	VERB
ajeer-6552	308	19	:	:	PUNCT
ajeer-6552	308	20	1	1	NUM
ajeer-6552	308	21	=	=	SYM
ajeer-6552	308	22	very	very	ADV
ajeer-6552	308	23	unsatisfactory	unsatisfactory	ADJ
ajeer-6552	308	24	,	,	PUNCT
ajeer-6552	308	25	2	2	NUM
ajeer-6552	308	26	=	=	SYM
ajeer-6552	308	27	unsatisfactory	unsatisfactory	ADJ
ajeer-6552	308	28	,	,	PUNCT
ajeer-6552	308	29	3	3	NUM
ajeer-6552	308	30	=	=	SYM
ajeer-6552	308	31	indifferent	indifferent	ADJ
ajeer-6552	308	32	,	,	PUNCT
ajeer-6552	308	33	4	4	NUM
ajeer-6552	308	34	=	=	SYM
ajeer-6552	308	35	satisfactory	satisfactory	ADJ
ajeer-6552	308	36	,	,	PUNCT
ajeer-6552	308	37	and	and	CCONJ
ajeer-6552	308	38	5	5	NUM
ajeer-6552	308	39	=	=	NOUN
ajeer-6552	308	40	very	very	ADV
ajeer-6552	308	41	satisfactory	satisfactory	ADJ
ajeer-6552	308	42	.	.	PUNCT
ajeer-6552	309	1	the	the	DET
ajeer-6552	309	2	findings	finding	NOUN
ajeer-6552	309	3	were	be	AUX
ajeer-6552	309	4	interpreted	interpret	VERB
ajeer-6552	309	5	using	use	VERB
ajeer-6552	309	6	an	an	DET
ajeer-6552	309	7	artificial	artificial	ADJ
ajeer-6552	309	8	range	range	NOUN
ajeer-6552	309	9	of	of	ADP
ajeer-6552	309	10	response	response	NOUN
ajeer-6552	309	11	precision	precision	NOUN
ajeer-6552	309	12	:	:	PUNCT
ajeer-6552	309	13	0	0	NUM
ajeer-6552	309	14	-	-	SYM
ajeer-6552	309	15	1.4	1.4	NUM
ajeer-6552	309	16	=	=	SYM
ajeer-6552	309	17	very	very	ADV
ajeer-6552	309	18	dissatisfied	dissatisfied	ADJ
ajeer-6552	309	19	,	,	PUNCT
ajeer-6552	309	20	1.5	1.5	NUM
ajeer-6552	309	21	-	-	SYM
ajeer-6552	309	22	2.4	2.4	NUM
ajeer-6552	309	23	=	=	SYM
ajeer-6552	309	24	dissatisfied	dissatisfied	ADJ
ajeer-6552	309	25	,	,	PUNCT
ajeer-6552	309	26	2.5	2.5	NUM
ajeer-6552	309	27	-	-	SYM
ajeer-6552	309	28	3.4	3.4	NUM
ajeer-6552	309	29	=	=	PUNCT
ajeer-6552	309	30	moderately	moderately	ADV
ajeer-6552	309	31	satisfied	satisfied	ADJ
ajeer-6552	309	32	,	,	PUNCT
ajeer-6552	309	33	3.5	3.5	NUM
ajeer-6552	309	34	-	-	SYM
ajeer-6552	309	35	4.4	4.4	NUM
ajeer-6552	309	36	=	=	PUNCT
ajeer-6552	309	37	highly	highly	ADV
ajeer-6552	309	38	satisfied	satisfied	ADJ
ajeer-6552	309	39	,	,	PUNCT
ajeer-6552	309	40	and	and	CCONJ
ajeer-6552	309	41	4.5	4.5	NUM
ajeer-6552	309	42	-	-	SYM
ajeer-6552	309	43	5	5	NUM
ajeer-6552	309	44	=	=	PUNCT
ajeer-6552	309	45	very	very	ADV
ajeer-6552	309	46	highly	highly	ADV
ajeer-6552	309	47	satisfied	satisfied	ADJ
ajeer-6552	309	48	.	.	PUNCT
ajeer-6552	310	1	descriptive	descriptive	ADJ
ajeer-6552	310	2	statistical	statistical	ADJ
ajeer-6552	310	3	tools	tool	NOUN
ajeer-6552	310	4	,	,	PUNCT
ajeer-6552	310	5	such	such	ADJ
ajeer-6552	310	6	as	as	ADP
ajeer-6552	310	7	mean	mean	ADJ
ajeer-6552	310	8	and	and	CCONJ
ajeer-6552	310	9	standard	standard	ADJ
ajeer-6552	310	10	deviation	deviation	NOUN
ajeer-6552	310	11	scores	score	NOUN
ajeer-6552	310	12	,	,	PUNCT
ajeer-6552	310	13	were	be	AUX
ajeer-6552	310	14	used	use	VERB
ajeer-6552	310	15	to	to	PART
ajeer-6552	310	16	analyze	analyze	VERB
ajeer-6552	310	17	these	these	DET
ajeer-6552	310	18	findings	finding	NOUN
ajeer-6552	310	19	.	.	PUNCT
ajeer-6552	311	1	table	table	NOUN
ajeer-6552	311	2	18	18	NUM
ajeer-6552	311	3	.	.	PUNCT
ajeer-6552	312	1	factors	factor	NOUN
ajeer-6552	312	2	that	that	PRON
ajeer-6552	312	3	influence	influence	VERB
ajeer-6552	312	4	small	small	ADJ
ajeer-6552	312	5	businesses	business	NOUN
ajeer-6552	312	6	tax	tax	NOUN
ajeer-6552	312	7	compliance	compliance	NOUN
ajeer-6552	312	8	.	.	PUNCT
ajeer-6552	313	1	tax	tax	NOUN
ajeer-6552	313	2	variable	variable	NOUN
ajeer-6552	313	3	mean	mean	VERB
ajeer-6552	313	4	sd	sd	ADP
ajeer-6552	313	5	tax	tax	NOUN
ajeer-6552	313	6	education	education	NOUN
ajeer-6552	313	7	programs	program	NOUN
ajeer-6552	313	8	attended	attend	VERB
ajeer-6552	313	9	3.09	3.09	NUM
ajeer-6552	313	10	1.269	1.269	NUM
ajeer-6552	313	11	enforcement	enforcement	NOUN
ajeer-6552	313	12	of	of	ADP
ajeer-6552	313	13	penalties	penalty	NOUN
ajeer-6552	313	14	by	by	ADP
ajeer-6552	313	15	tax	tax	NOUN
ajeer-6552	313	16	authorities	authority	NOUN
ajeer-6552	313	17	3.14	3.14	NUM
ajeer-6552	313	18	1.127	1.127	NUM
ajeer-6552	313	19	tax	tax	NOUN
ajeer-6552	313	20	rates	rate	NOUN
ajeer-6552	313	21	3.29	3.29	NUM
ajeer-6552	313	22	1.220	1.220	NUM
ajeer-6552	313	23	tax	tax	NOUN
ajeer-6552	313	24	audits	audits	NOUN
ajeer-6552	313	25	3.31	3.31	NUM
ajeer-6552	313	26	1.295	1.295	NUM
ajeer-6552	313	27	moral	moral	ADJ
ajeer-6552	313	28	reasons	reason	NOUN
ajeer-6552	313	29	3.51	3.51	NUM
ajeer-6552	313	30	1.318	1.318	NUM
ajeer-6552	313	31	table	table	NOUN
ajeer-6552	313	32	18	18	NUM
ajeer-6552	313	33	presents	present	NOUN
ajeer-6552	313	34	that	that	PRON
ajeer-6552	313	35	it	it	PRON
ajeer-6552	313	36	was	be	AUX
ajeer-6552	313	37	discovered	discover	VERB
ajeer-6552	313	38	that	that	SCONJ
ajeer-6552	313	39	the	the	DET
ajeer-6552	313	40	respondents	respondent	NOUN
ajeer-6552	313	41	moderately	moderately	ADV
ajeer-6552	313	42	agree	agree	VERB
ajeer-6552	313	43	that	that	SCONJ
ajeer-6552	313	44	they	they	PRON
ajeer-6552	313	45	attended	attend	VERB
ajeer-6552	313	46	tax	tax	NOUN
ajeer-6552	313	47	education	education	NOUN
ajeer-6552	313	48	programs	program	NOUN
ajeer-6552	313	49	(	(	PUNCT
ajeer-6552	313	50	m=3.09	m=3.09	PROPN
ajeer-6552	313	51	;	;	PUNCT
ajeer-6552	313	52	sd=1.269	sd=1.269	NOUN
ajeer-6552	313	53	)	)	PUNCT
ajeer-6552	313	54	.	.	PUNCT
ajeer-6552	314	1	with	with	ADP
ajeer-6552	314	2	the	the	DET
ajeer-6552	314	3	item	item	NOUN
ajeer-6552	314	4	'	'	PUNCT
ajeer-6552	314	5	enforcement	enforcement	NOUN
ajeer-6552	314	6	of	of	ADP
ajeer-6552	314	7	penalties	penalty	NOUN
ajeer-6552	314	8	by	by	ADP
ajeer-6552	314	9	tax	tax	NOUN
ajeer-6552	314	10	authorities	authority	NOUN
ajeer-6552	314	11	,	,	PUNCT
ajeer-6552	314	12	'	'	PUNCT
ajeer-6552	314	13	respondents	respondent	NOUN
ajeer-6552	314	14	moderately	moderately	ADV
ajeer-6552	314	15	agree	agree	VERB
ajeer-6552	314	16	that	that	SCONJ
ajeer-6552	314	17	because	because	SCONJ
ajeer-6552	314	18	of	of	ADP
ajeer-6552	314	19	penalties	penalty	NOUN
ajeer-6552	314	20	,	,	PUNCT
ajeer-6552	314	21	they	they	PRON
ajeer-6552	314	22	comply	comply	VERB
ajeer-6552	314	23	with	with	ADP
ajeer-6552	314	24	tax	tax	NOUN
ajeer-6552	314	25	laws	law	NOUN
ajeer-6552	314	26	(	(	PUNCT
ajeer-6552	314	27	m=3.14	m=3.14	NOUN
ajeer-6552	314	28	;	;	PUNCT
ajeer-6552	314	29	sd=1.127	sd=1.127	NOUN
ajeer-6552	314	30	)	)	PUNCT
ajeer-6552	314	31	.	.	PUNCT
ajeer-6552	315	1	respondents	respondent	NOUN
ajeer-6552	315	2	moderately	moderately	ADV
ajeer-6552	315	3	agree	agree	VERB
ajeer-6552	315	4	that	that	SCONJ
ajeer-6552	315	5	tax	tax	NOUN
ajeer-6552	315	6	rates	rate	NOUN
ajeer-6552	315	7	influence	influence	VERB
ajeer-6552	315	8	small	small	ADJ
ajeer-6552	315	9	businesses	business	NOUN
ajeer-6552	315	10	'	'	PART
ajeer-6552	315	11	tax	tax	NOUN
ajeer-6552	315	12	compliance	compliance	NOUN
ajeer-6552	315	13	(	(	PUNCT
ajeer-6552	315	14	m=3.29	m=3.29	NOUN
ajeer-6552	315	15	;	;	PUNCT
ajeer-6552	315	16	sd=1.220	sd=1.220	NOUN
ajeer-6552	315	17	)	)	PUNCT
ajeer-6552	315	18	.	.	PUNCT
ajeer-6552	316	1	respondents	respondent	NOUN
ajeer-6552	316	2	moderately	moderately	ADV
ajeer-6552	316	3	agree	agree	VERB
ajeer-6552	316	4	that	that	SCONJ
ajeer-6552	316	5	tax	tax	NOUN
ajeer-6552	316	6	audits	audits	NOUN
ajeer-6552	316	7	influence	influence	VERB
ajeer-6552	316	8	small	small	ADJ
ajeer-6552	316	9	businesses	business	NOUN
ajeer-6552	316	10	'	'	PART
ajeer-6552	316	11	tax	tax	NOUN
ajeer-6552	316	12	compliance	compliance	NOUN
ajeer-6552	316	13	(	(	PUNCT
ajeer-6552	316	14	m=3.31	m=3.31	PROPN
ajeer-6552	316	15	;	;	PUNCT
ajeer-6552	316	16	sd=1.295	sd=1.295	ADJ
ajeer-6552	316	17	)	)	PUNCT
ajeer-6552	316	18	.	.	PUNCT
ajeer-6552	317	1	lastly	lastly	ADV
ajeer-6552	317	2	,	,	PUNCT
ajeer-6552	317	3	respondents	respondent	NOUN
ajeer-6552	317	4	are	be	AUX
ajeer-6552	317	5	highly	highly	ADV
ajeer-6552	317	6	satisfied	satisfied	ADJ
ajeer-6552	317	7	that	that	SCONJ
ajeer-6552	317	8	moral	moral	ADJ
ajeer-6552	317	9	reasons	reason	NOUN
ajeer-6552	317	10	are	be	AUX
ajeer-6552	317	11	the	the	DET
ajeer-6552	317	12	factors	factor	NOUN
ajeer-6552	317	13	that	that	PRON
ajeer-6552	317	14	influence	influence	VERB
ajeer-6552	317	15	small	small	ADJ
ajeer-6552	317	16	businesses	business	NOUN
ajeer-6552	317	17	'	'	PART
ajeer-6552	317	18	tax	tax	NOUN
ajeer-6552	317	19	compliance	compliance	NOUN
ajeer-6552	317	20	(	(	PUNCT
ajeer-6552	317	21	m=3.51	m=3.51	NOUN
ajeer-6552	317	22	;	;	PUNCT
ajeer-6552	317	23	sd=1.318	sd=1.318	PROPN
ajeer-6552	317	24	)	)	PUNCT
ajeer-6552	317	25	.	.	PUNCT
ajeer-6552	318	1	4.2.3	4.2.3	X
ajeer-6552	318	2	.	.	PUNCT
ajeer-6552	319	1	impact	impact	NOUN
ajeer-6552	319	2	of	of	ADP
ajeer-6552	319	3	taxes	taxis	NOUN
ajeer-6552	319	4	on	on	ADP
ajeer-6552	319	5	small	small	ADJ
ajeer-6552	319	6	businesses	business	NOUN
ajeer-6552	319	7	in	in	ADP
ajeer-6552	319	8	cape	cape	NOUN
ajeer-6552	319	9	coast	coast	PROPN
ajeer-6552	319	10	metropolis	metropoli	VERB
ajeer-6552	319	11	this	this	DET
ajeer-6552	319	12	segment	segment	NOUN
ajeer-6552	319	13	presents	present	VERB
ajeer-6552	319	14	the	the	DET
ajeer-6552	319	15	findings	finding	NOUN
ajeer-6552	319	16	regarding	regard	VERB
ajeer-6552	319	17	the	the	DET
ajeer-6552	319	18	factors	factor	NOUN
ajeer-6552	319	19	influencing	influence	VERB
ajeer-6552	319	20	small	small	ADJ
ajeer-6552	319	21	business	business	NOUN
ajeer-6552	319	22	tax	tax	NOUN
ajeer-6552	319	23	compliance	compliance	NOUN
ajeer-6552	319	24	.	.	PUNCT
ajeer-6552	320	1	it	it	PRON
ajeer-6552	320	2	addresses	address	VERB
ajeer-6552	320	3	the	the	DET
ajeer-6552	320	4	third	third	ADJ
ajeer-6552	320	5	objective	objective	NOUN
ajeer-6552	320	6	of	of	ADP
ajeer-6552	320	7	the	the	DET
ajeer-6552	320	8	study	study	NOUN
ajeer-6552	320	9	,	,	PUNCT
ajeer-6552	320	10	which	which	PRON
ajeer-6552	320	11	states	state	VERB
ajeer-6552	320	12	,	,	PUNCT
ajeer-6552	320	13	"	"	PUNCT
ajeer-6552	320	14	examine	examine	VERB
ajeer-6552	320	15	how	how	SCONJ
ajeer-6552	320	16	taxation	taxation	NOUN
ajeer-6552	320	17	influences	influence	VERB
ajeer-6552	320	18	the	the	DET
ajeer-6552	320	19	growth	growth	NOUN
ajeer-6552	320	20	of	of	ADP
ajeer-6552	320	21	small	small	ADJ
ajeer-6552	320	22	businesses	business	NOUN
ajeer-6552	320	23	in	in	ADP
ajeer-6552	320	24	cape	cape	NOUN
ajeer-6552	320	25	coast	coast	NOUN
ajeer-6552	320	26	.	.	PUNCT
ajeer-6552	320	27	"	"	PUNCT
ajeer-6552	321	1	the	the	DET
ajeer-6552	321	2	study	study	NOUN
ajeer-6552	321	3	aimed	aim	VERB
ajeer-6552	321	4	to	to	PART
ajeer-6552	321	5	assess	assess	VERB
ajeer-6552	321	6	the	the	DET
ajeer-6552	321	7	impact	impact	NOUN
ajeer-6552	321	8	of	of	ADP
ajeer-6552	321	9	taxation	taxation	NOUN
ajeer-6552	321	10	on	on	ADP
ajeer-6552	321	11	the	the	DET
ajeer-6552	321	12	growth	growth	NOUN
ajeer-6552	321	13	of	of	ADP
ajeer-6552	321	14	small	small	ADJ
ajeer-6552	321	15	businesses	business	NOUN
ajeer-6552	321	16	in	in	ADP
ajeer-6552	321	17	the	the	DET
ajeer-6552	321	18	cape	cape	NOUN
ajeer-6552	321	19	coast	coast	PROPN
ajeer-6552	321	20	metropolis	metropolis	PROPN
ajeer-6552	321	21	.	.	PUNCT
ajeer-6552	322	1	the	the	DET
ajeer-6552	322	2	respondents	respondent	NOUN
ajeer-6552	322	3	'	'	PART
ajeer-6552	322	4	attitudes	attitude	NOUN
ajeer-6552	322	5	were	be	AUX
ajeer-6552	322	6	measured	measure	VERB
ajeer-6552	322	7	using	use	VERB
ajeer-6552	322	8	a	a	DET
ajeer-6552	322	9	5	5	NUM
ajeer-6552	322	10	-	-	PUNCT
ajeer-6552	322	11	point	point	NOUN
ajeer-6552	322	12	likert	likert	ADJ
ajeer-6552	322	13	scale	scale	NOUN
ajeer-6552	322	14	.	.	PUNCT
ajeer-6552	323	1	they	they	PRON
ajeer-6552	323	2	were	be	AUX
ajeer-6552	323	3	asked	ask	VERB
ajeer-6552	323	4	to	to	PART
ajeer-6552	323	5	indicate	indicate	VERB
ajeer-6552	323	6	the	the	DET
ajeer-6552	323	7	appropriate	appropriate	ADJ
ajeer-6552	323	8	response	response	NOUN
ajeer-6552	323	9	that	that	PRON
ajeer-6552	323	10	reflected	reflect	VERB
ajeer-6552	323	11	their	their	PRON
ajeer-6552	323	12	attitude	attitude	NOUN
ajeer-6552	323	13	(	(	PUNCT
ajeer-6552	323	14	degree	degree	NOUN
ajeer-6552	323	15	of	of	ADP
ajeer-6552	323	16	agreement	agreement	NOUN
ajeer-6552	323	17	)	)	PUNCT
ajeer-6552	323	18	toward	toward	ADP
ajeer-6552	323	19	each	each	DET
ajeer-6552	323	20	scale	scale	NOUN
ajeer-6552	323	21	item	item	NOUN
ajeer-6552	323	22	.	.	PUNCT
ajeer-6552	324	1	the	the	DET
ajeer-6552	324	2	scale	scale	NOUN
ajeer-6552	324	3	was	be	AUX
ajeer-6552	324	4	rated	rate	VERB
ajeer-6552	324	5	as	as	SCONJ
ajeer-6552	324	6	follows	follow	VERB
ajeer-6552	324	7	:	:	PUNCT
ajeer-6552	324	8	1	1	NUM
ajeer-6552	324	9	=	=	SYM
ajeer-6552	324	10	very	very	ADV
ajeer-6552	324	11	unsatisfactory	unsatisfactory	ADJ
ajeer-6552	324	12	;	;	PUNCT
ajeer-6552	324	13	2	2	NUM
ajeer-6552	324	14	=	=	SYM
ajeer-6552	324	15	unsatisfactory	unsatisfactory	NOUN
ajeer-6552	324	16	;	;	PUNCT
ajeer-6552	324	17	3	3	NUM
ajeer-6552	324	18	=	=	SYM
ajeer-6552	324	19	indifferent	indifferent	ADJ
ajeer-6552	324	20	;	;	PUNCT
ajeer-6552	324	21	4	4	NUM
ajeer-6552	324	22	=	=	SYM
ajeer-6552	324	23	satisfactory	satisfactory	ADJ
ajeer-6552	324	24	;	;	PUNCT
ajeer-6552	324	25	5	5	NUM
ajeer-6552	324	26	=	=	SYM
ajeer-6552	324	27	very	very	ADV
ajeer-6552	324	28	satisfactory	satisfactory	ADJ
ajeer-6552	324	29	.	.	PUNCT
ajeer-6552	325	1	the	the	DET
ajeer-6552	325	2	findings	finding	NOUN
ajeer-6552	325	3	were	be	AUX
ajeer-6552	325	4	interpreted	interpret	VERB
ajeer-6552	325	5	using	use	VERB
ajeer-6552	325	6	an	an	DET
ajeer-6552	325	7	artificial	artificial	ADJ
ajeer-6552	325	8	response	response	NOUN
ajeer-6552	325	9	range	range	NOUN
ajeer-6552	325	10	as	as	SCONJ
ajeer-6552	325	11	follows	follow	VERB
ajeer-6552	325	12	:	:	PUNCT
ajeer-6552	325	13	0	0	NUM
ajeer-6552	325	14	-	-	SYM
ajeer-6552	325	15	1.4	1.4	NUM
ajeer-6552	325	16	=	=	SYM
ajeer-6552	325	17	very	very	ADV
ajeer-6552	325	18	dissatisfied	dissatisfied	ADJ
ajeer-6552	325	19	,	,	PUNCT
ajeer-6552	325	20	1.5	1.5	NUM
ajeer-6552	325	21	-	-	SYM
ajeer-6552	325	22	2.4	2.4	NUM
ajeer-6552	325	23	=	=	SYM
ajeer-6552	325	24	dissatisfied	dissatisfied	ADJ
ajeer-6552	325	25	,	,	PUNCT
ajeer-6552	325	26	2.5	2.5	NUM
ajeer-6552	325	27	-	-	SYM
ajeer-6552	325	28	3.4	3.4	NUM
ajeer-6552	325	29	=	=	PUNCT
ajeer-6552	325	30	moderately	moderately	ADV
ajeer-6552	325	31	satisfied	satisfied	ADJ
ajeer-6552	325	32	,	,	PUNCT
ajeer-6552	325	33	3.5	3.5	NUM
ajeer-6552	325	34	-	-	SYM
ajeer-6552	325	35	4.4	4.4	NUM
ajeer-6552	325	36	=	=	PUNCT
ajeer-6552	325	37	highly	highly	ADV
ajeer-6552	325	38	satisfied	satisfied	ADJ
ajeer-6552	325	39	,	,	PUNCT
ajeer-6552	325	40	and	and	CCONJ
ajeer-6552	325	41	4.5	4.5	NUM
ajeer-6552	325	42	-	-	SYM
ajeer-6552	325	43	5	5	NUM
ajeer-6552	325	44	=	=	PUNCT
ajeer-6552	325	45	very	very	ADV
ajeer-6552	325	46	highly	highly	ADV
ajeer-6552	325	47	satisfied	satisfied	ADJ
ajeer-6552	325	48	.	.	PUNCT
ajeer-6552	326	1	these	these	DET
ajeer-6552	326	2	findings	finding	NOUN
ajeer-6552	326	3	were	be	AUX
ajeer-6552	326	4	analyzed	analyze	VERB
ajeer-6552	326	5	using	use	VERB
ajeer-6552	326	6	descriptive	descriptive	ADJ
ajeer-6552	326	7	statistical	statistical	ADJ
ajeer-6552	326	8	tools	tool	NOUN
ajeer-6552	326	9	,	,	PUNCT
ajeer-6552	326	10	including	include	VERB
ajeer-6552	326	11	mean	mean	ADJ
ajeer-6552	326	12	and	and	CCONJ
ajeer-6552	326	13	standard	standard	ADJ
ajeer-6552	326	14	deviation	deviation	NOUN
ajeer-6552	326	15	scores	score	NOUN
ajeer-6552	326	16	.	.	PUNCT
ajeer-6552	327	1	asian	asian	ADJ
ajeer-6552	327	2	journal	journal	PROPN
ajeer-6552	327	3	of	of	ADP
ajeer-6552	327	4	economics	economic	NOUN
ajeer-6552	327	5	and	and	CCONJ
ajeer-6552	327	6	empirical	empirical	ADJ
ajeer-6552	327	7	research	research	NOUN
ajeer-6552	327	8	,	,	PUNCT
ajeer-6552	327	9	2025	2025	NUM
ajeer-6552	327	10	,	,	PUNCT
ajeer-6552	327	11	12(1	12(1	NUM
ajeer-6552	327	12	):	):	PUNCT
ajeer-6552	327	13	9	9	NUM
ajeer-6552	327	14	-	-	SYM
ajeer-6552	327	15	20	20	NUM
ajeer-6552	327	16	18	18	NUM
ajeer-6552	327	17	©	©	PROPN
ajeer-6552	327	18	2025	2025	NUM
ajeer-6552	327	19	by	by	ADP
ajeer-6552	327	20	the	the	DET
ajeer-6552	327	21	authors	author	NOUN
ajeer-6552	327	22	;	;	PUNCT
ajeer-6552	327	23	licensee	licensee	PROPN
ajeer-6552	327	24	asian	asian	ADJ
ajeer-6552	327	25	online	online	PROPN
ajeer-6552	327	26	journal	journal	PROPN
ajeer-6552	327	27	publishing	publishing	NOUN
ajeer-6552	327	28	group	group	NOUN
ajeer-6552	327	29	table	table	NOUN
ajeer-6552	327	30	19	19	NUM
ajeer-6552	327	31	.	.	PUNCT
ajeer-6552	328	1	tax	tax	NOUN
ajeer-6552	328	2	affects	affect	VERB
ajeer-6552	328	3	financial	financial	ADJ
ajeer-6552	328	4	decision	decision	NOUN
ajeer-6552	328	5	of	of	ADP
ajeer-6552	328	6	small	small	ADJ
ajeer-6552	328	7	businesses	business	NOUN
ajeer-6552	328	8	.	.	PUNCT
ajeer-6552	329	1	tax	tax	NOUN
ajeer-6552	329	2	variable	variable	NOUN
ajeer-6552	329	3	mean	mean	NOUN
ajeer-6552	329	4	sd	sd	ADP
ajeer-6552	329	5	acquisition	acquisition	NOUN
ajeer-6552	329	6	of	of	ADP
ajeer-6552	329	7	asset	asset	NOUN
ajeer-6552	329	8	3.19	3.19	NUM
ajeer-6552	329	9	1.217	1.217	NUM
ajeer-6552	329	10	number	number	NOUN
ajeer-6552	329	11	to	to	PART
ajeer-6552	329	12	employ	employ	VERB
ajeer-6552	329	13	3.37	3.37	NUM
ajeer-6552	329	14	1.116	1.116	NUM
ajeer-6552	329	15	how	how	SCONJ
ajeer-6552	329	16	much	much	ADJ
ajeer-6552	329	17	profit	profit	NOUN
ajeer-6552	329	18	to	to	PART
ajeer-6552	329	19	retain	retain	VERB
ajeer-6552	329	20	in	in	ADP
ajeer-6552	329	21	the	the	DET
ajeer-6552	329	22	business	business	NOUN
ajeer-6552	329	23	3.62	3.62	NUM
ajeer-6552	329	24	1.186	1.186	NUM
ajeer-6552	329	25	determining	determine	VERB
ajeer-6552	329	26	selling	sell	VERB
ajeer-6552	329	27	price	price	NOUN
ajeer-6552	329	28	for	for	ADP
ajeer-6552	329	29	my	my	PRON
ajeer-6552	329	30	products	product	NOUN
ajeer-6552	329	31	3.69	3.69	NUM
ajeer-6552	329	32	1.098	1.098	NUM
ajeer-6552	329	33	table	table	NOUN
ajeer-6552	329	34	19	19	NUM
ajeer-6552	329	35	presents	present	NOUN
ajeer-6552	329	36	that	that	PRON
ajeer-6552	329	37	it	it	PRON
ajeer-6552	329	38	was	be	AUX
ajeer-6552	329	39	discovered	discover	VERB
ajeer-6552	329	40	that	that	SCONJ
ajeer-6552	329	41	the	the	DET
ajeer-6552	329	42	respondents	respondent	NOUN
ajeer-6552	329	43	moderately	moderately	ADV
ajeer-6552	329	44	agree	agree	VERB
ajeer-6552	329	45	that	that	SCONJ
ajeer-6552	329	46	the	the	DET
ajeer-6552	329	47	acquisition	acquisition	NOUN
ajeer-6552	329	48	of	of	ADP
ajeer-6552	329	49	assets	asset	NOUN
ajeer-6552	329	50	affects	affect	VERB
ajeer-6552	329	51	small	small	ADJ
ajeer-6552	329	52	businesses	business	NOUN
ajeer-6552	329	53	regarding	regard	VERB
ajeer-6552	329	54	tax	tax	NOUN
ajeer-6552	329	55	(	(	PUNCT
ajeer-6552	329	56	m=3.19	m=3.19	X
ajeer-6552	329	57	;	;	PUNCT
ajeer-6552	329	58	sd=1.217	sd=1.217	NOUN
ajeer-6552	329	59	)	)	PUNCT
ajeer-6552	329	60	.	.	PUNCT
ajeer-6552	330	1	with	with	ADP
ajeer-6552	330	2	the	the	DET
ajeer-6552	330	3	item	item	NOUN
ajeer-6552	330	4	"	"	PUNCT
ajeer-6552	330	5	number	number	NOUN
ajeer-6552	330	6	to	to	PART
ajeer-6552	330	7	employ	employ	VERB
ajeer-6552	330	8	,	,	PUNCT
ajeer-6552	330	9	"	"	PUNCT
ajeer-6552	330	10	respondents	respondent	NOUN
ajeer-6552	330	11	moderately	moderately	ADV
ajeer-6552	330	12	agree	agree	VERB
ajeer-6552	330	13	that	that	SCONJ
ajeer-6552	330	14	tax	tax	NOUN
ajeer-6552	330	15	regulations	regulation	NOUN
ajeer-6552	330	16	affect	affect	VERB
ajeer-6552	330	17	the	the	DET
ajeer-6552	330	18	number	number	NOUN
ajeer-6552	330	19	of	of	ADP
ajeer-6552	330	20	workers	worker	NOUN
ajeer-6552	330	21	they	they	PRON
ajeer-6552	330	22	will	will	AUX
ajeer-6552	330	23	employ	employ	VERB
ajeer-6552	330	24	(	(	PUNCT
ajeer-6552	330	25	m=3.37	m=3.37	ADJ
ajeer-6552	330	26	;	;	PUNCT
ajeer-6552	330	27	sd=1.116	sd=1.116	ADJ
ajeer-6552	330	28	)	)	PUNCT
ajeer-6552	330	29	.	.	PUNCT
ajeer-6552	331	1	respondents	respondent	NOUN
ajeer-6552	331	2	highly	highly	ADV
ajeer-6552	331	3	agree	agree	VERB
ajeer-6552	331	4	that	that	SCONJ
ajeer-6552	331	5	the	the	DET
ajeer-6552	331	6	tax	tax	NOUN
ajeer-6552	331	7	rate	rate	NOUN
ajeer-6552	331	8	affects	affect	VERB
ajeer-6552	331	9	how	how	SCONJ
ajeer-6552	331	10	much	much	ADJ
ajeer-6552	331	11	profit	profit	NOUN
ajeer-6552	331	12	to	to	PART
ajeer-6552	331	13	retain	retain	VERB
ajeer-6552	331	14	in	in	ADP
ajeer-6552	331	15	the	the	DET
ajeer-6552	331	16	business	business	NOUN
ajeer-6552	331	17	(	(	PUNCT
ajeer-6552	331	18	m=3.62	m=3.62	NOUN
ajeer-6552	331	19	;	;	PUNCT
ajeer-6552	331	20	sd=1.186	sd=1.186	PROPN
ajeer-6552	331	21	)	)	PUNCT
ajeer-6552	331	22	.	.	PUNCT
ajeer-6552	332	1	lastly	lastly	ADV
ajeer-6552	332	2	,	,	PUNCT
ajeer-6552	332	3	respondents	respondent	NOUN
ajeer-6552	332	4	highly	highly	ADV
ajeer-6552	332	5	agree	agree	VERB
ajeer-6552	332	6	that	that	SCONJ
ajeer-6552	332	7	the	the	DET
ajeer-6552	332	8	tax	tax	NOUN
ajeer-6552	332	9	rate	rate	NOUN
ajeer-6552	332	10	affects	affect	VERB
ajeer-6552	332	11	the	the	DET
ajeer-6552	332	12	selling	selling	NOUN
ajeer-6552	332	13	price	price	NOUN
ajeer-6552	332	14	of	of	ADP
ajeer-6552	332	15	their	their	PRON
ajeer-6552	332	16	product	product	NOUN
ajeer-6552	332	17	(	(	PUNCT
ajeer-6552	332	18	m=3.69	m=3.69	NOUN
ajeer-6552	332	19	;	;	PUNCT
ajeer-6552	332	20	sd=1.098	sd=1.098	NOUN
ajeer-6552	332	21	)	)	PUNCT
ajeer-6552	332	22	.	.	PUNCT
ajeer-6552	333	1	table	table	NOUN
ajeer-6552	333	2	20	20	NUM
ajeer-6552	333	3	.	.	PUNCT
ajeer-6552	334	1	the	the	DET
ajeer-6552	334	2	following	follow	VERB
ajeer-6552	334	3	areas	area	NOUN
ajeer-6552	334	4	have	have	AUX
ajeer-6552	334	5	been	be	AUX
ajeer-6552	334	6	improving	improve	VERB
ajeer-6552	334	7	through	through	ADP
ajeer-6552	334	8	tax	tax	NOUN
ajeer-6552	334	9	reforms	reform	NOUN
ajeer-6552	334	10	.	.	PUNCT
ajeer-6552	335	1	tax	tax	NOUN
ajeer-6552	335	2	variable	variable	NOUN
ajeer-6552	335	3	mean	mean	NOUN
ajeer-6552	335	4	sd	sd	ADP
ajeer-6552	335	5	acquisition	acquisition	NOUN
ajeer-6552	335	6	of	of	ADP
ajeer-6552	335	7	asset	asset	NOUN
ajeer-6552	335	8	2.81	2.81	NUM
ajeer-6552	335	9	1.315	1.315	NUM
ajeer-6552	335	10	number	number	NOUN
ajeer-6552	335	11	of	of	ADP
ajeer-6552	335	12	employees	employee	NOUN
ajeer-6552	335	13	2.90	2.90	NUM
ajeer-6552	335	14	1.200	1.200	NUM
ajeer-6552	335	15	net	net	ADJ
ajeer-6552	335	16	profit	profit	NOUN
ajeer-6552	335	17	3.04	3.04	NUM
ajeer-6552	335	18	1.297	1.297	NUM
ajeer-6552	335	19	pricing	pricing	NOUN
ajeer-6552	335	20	of	of	ADP
ajeer-6552	335	21	products	product	NOUN
ajeer-6552	335	22	3.36	3.36	NUM
ajeer-6552	335	23	1.239	1.239	NUM
ajeer-6552	335	24	turnover	turnover	NOUN
ajeer-6552	335	25	3.06	3.06	NUM
ajeer-6552	335	26	1.327	1.327	NUM
ajeer-6552	335	27	from	from	ADP
ajeer-6552	335	28	table	table	NOUN
ajeer-6552	335	29	20	20	NUM
ajeer-6552	335	30	,	,	PUNCT
ajeer-6552	335	31	the	the	DET
ajeer-6552	335	32	study	study	NOUN
ajeer-6552	335	33	reports	report	VERB
ajeer-6552	335	34	a	a	DET
ajeer-6552	335	35	mean	mean	NOUN
ajeer-6552	335	36	of	of	ADP
ajeer-6552	335	37	2.81	2.81	NUM
ajeer-6552	335	38	and	and	CCONJ
ajeer-6552	335	39	a	a	DET
ajeer-6552	335	40	standard	standard	ADJ
ajeer-6552	335	41	deviation	deviation	NOUN
ajeer-6552	335	42	(	(	PUNCT
ajeer-6552	335	43	sd	sd	NOUN
ajeer-6552	335	44	)	)	PUNCT
ajeer-6552	335	45	of	of	ADP
ajeer-6552	335	46	1.315	1.315	NUM
ajeer-6552	335	47	for	for	ADP
ajeer-6552	335	48	the	the	DET
ajeer-6552	335	49	first	first	ADJ
ajeer-6552	335	50	item	item	NOUN
ajeer-6552	335	51	,	,	PUNCT
ajeer-6552	335	52	"	"	PUNCT
ajeer-6552	335	53	acquisition	acquisition	NOUN
ajeer-6552	335	54	of	of	ADP
ajeer-6552	335	55	asset	asset	NOUN
ajeer-6552	335	56	.	.	PUNCT
ajeer-6552	335	57	"	"	PUNCT
ajeer-6552	336	1	the	the	DET
ajeer-6552	336	2	standard	standard	ADJ
ajeer-6552	336	3	deviation	deviation	NOUN
ajeer-6552	336	4	indicates	indicate	VERB
ajeer-6552	336	5	that	that	SCONJ
ajeer-6552	336	6	the	the	DET
ajeer-6552	336	7	responses	response	NOUN
ajeer-6552	336	8	are	be	AUX
ajeer-6552	336	9	centered	center	VERB
ajeer-6552	336	10	around	around	ADP
ajeer-6552	336	11	the	the	DET
ajeer-6552	336	12	mean	mean	NOUN
ajeer-6552	336	13	.	.	PUNCT
ajeer-6552	337	1	a	a	DET
ajeer-6552	337	2	mean	mean	NOUN
ajeer-6552	337	3	of	of	ADP
ajeer-6552	337	4	2.81	2.81	NUM
ajeer-6552	337	5	indicates	indicate	VERB
ajeer-6552	337	6	that	that	SCONJ
ajeer-6552	337	7	the	the	DET
ajeer-6552	337	8	respondents	respondent	NOUN
ajeer-6552	337	9	are	be	AUX
ajeer-6552	337	10	moderately	moderately	ADV
ajeer-6552	337	11	satisfied	satisfied	ADJ
ajeer-6552	337	12	with	with	ADP
ajeer-6552	337	13	the	the	DET
ajeer-6552	337	14	acquisition	acquisition	NOUN
ajeer-6552	337	15	of	of	ADP
ajeer-6552	337	16	assets	asset	NOUN
ajeer-6552	337	17	.	.	PUNCT
ajeer-6552	338	1	for	for	ADP
ajeer-6552	338	2	the	the	DET
ajeer-6552	338	3	item	item	NOUN
ajeer-6552	338	4	"	"	PUNCT
ajeer-6552	338	5	number	number	NOUN
ajeer-6552	338	6	of	of	ADP
ajeer-6552	338	7	employees	employee	NOUN
ajeer-6552	338	8	,	,	PUNCT
ajeer-6552	338	9	"	"	PUNCT
ajeer-6552	338	10	the	the	DET
ajeer-6552	338	11	study	study	NOUN
ajeer-6552	338	12	reports	report	VERB
ajeer-6552	338	13	a	a	DET
ajeer-6552	338	14	mean	mean	NOUN
ajeer-6552	338	15	of	of	ADP
ajeer-6552	338	16	2.90	2.90	NUM
ajeer-6552	338	17	and	and	CCONJ
ajeer-6552	338	18	a	a	DET
ajeer-6552	338	19	standard	standard	ADJ
ajeer-6552	338	20	deviation	deviation	NOUN
ajeer-6552	338	21	of	of	ADP
ajeer-6552	338	22	1.200	1.200	NUM
ajeer-6552	338	23	,	,	PUNCT
ajeer-6552	338	24	which	which	PRON
ajeer-6552	338	25	indicates	indicate	VERB
ajeer-6552	338	26	that	that	SCONJ
ajeer-6552	338	27	respondents	respondent	NOUN
ajeer-6552	338	28	are	be	AUX
ajeer-6552	338	29	moderately	moderately	ADV
ajeer-6552	338	30	satisfied	satisfied	ADJ
ajeer-6552	338	31	.	.	PUNCT
ajeer-6552	339	1	for	for	ADP
ajeer-6552	339	2	the	the	DET
ajeer-6552	339	3	third	third	ADJ
ajeer-6552	339	4	item	item	NOUN
ajeer-6552	339	5	,	,	PUNCT
ajeer-6552	339	6	"	"	PUNCT
ajeer-6552	339	7	net	net	ADJ
ajeer-6552	339	8	profit	profit	NOUN
ajeer-6552	339	9	,	,	PUNCT
ajeer-6552	339	10	"	"	PUNCT
ajeer-6552	339	11	it	it	PRON
ajeer-6552	339	12	reveals	reveal	VERB
ajeer-6552	339	13	a	a	DET
ajeer-6552	339	14	mean	mean	ADJ
ajeer-6552	339	15	(	(	PUNCT
ajeer-6552	339	16	m	m	NOUN
ajeer-6552	339	17	)	)	PUNCT
ajeer-6552	339	18	of	of	ADP
ajeer-6552	339	19	3.04	3.04	NUM
ajeer-6552	339	20	and	and	CCONJ
ajeer-6552	339	21	an	an	DET
ajeer-6552	339	22	sd	sd	NOUN
ajeer-6552	339	23	of	of	ADP
ajeer-6552	339	24	1.297	1.297	NUM
ajeer-6552	339	25	,	,	PUNCT
ajeer-6552	339	26	which	which	PRON
ajeer-6552	339	27	shows	show	VERB
ajeer-6552	339	28	that	that	SCONJ
ajeer-6552	339	29	the	the	DET
ajeer-6552	339	30	respondents	respondent	NOUN
ajeer-6552	339	31	are	be	AUX
ajeer-6552	339	32	moderately	moderately	ADV
ajeer-6552	339	33	satisfied	satisfied	ADJ
ajeer-6552	339	34	that	that	SCONJ
ajeer-6552	339	35	tax	tax	NOUN
ajeer-6552	339	36	reforms	reform	NOUN
ajeer-6552	339	37	have	have	AUX
ajeer-6552	339	38	improved	improve	VERB
ajeer-6552	339	39	net	net	ADJ
ajeer-6552	339	40	profit	profit	NOUN
ajeer-6552	339	41	.	.	PUNCT
ajeer-6552	340	1	the	the	DET
ajeer-6552	340	2	next	next	ADJ
ajeer-6552	340	3	item	item	NOUN
ajeer-6552	340	4	,	,	PUNCT
ajeer-6552	340	5	"	"	PUNCT
ajeer-6552	340	6	pricing	pricing	NOUN
ajeer-6552	340	7	of	of	ADP
ajeer-6552	340	8	products	product	NOUN
ajeer-6552	340	9	,	,	PUNCT
ajeer-6552	340	10	"	"	PUNCT
ajeer-6552	340	11	reveals	reveal	VERB
ajeer-6552	340	12	a	a	DET
ajeer-6552	340	13	mean	mean	NOUN
ajeer-6552	340	14	of	of	ADP
ajeer-6552	340	15	3.36	3.36	NUM
ajeer-6552	340	16	and	and	CCONJ
ajeer-6552	340	17	an	an	DET
ajeer-6552	340	18	sd	sd	NOUN
ajeer-6552	340	19	of	of	ADP
ajeer-6552	340	20	1.239	1.239	NUM
ajeer-6552	340	21	,	,	PUNCT
ajeer-6552	340	22	which	which	PRON
ajeer-6552	340	23	shows	show	VERB
ajeer-6552	340	24	that	that	SCONJ
ajeer-6552	340	25	the	the	DET
ajeer-6552	340	26	respondents	respondent	NOUN
ajeer-6552	340	27	moderately	moderately	ADV
ajeer-6552	340	28	agree	agree	VERB
ajeer-6552	340	29	that	that	SCONJ
ajeer-6552	340	30	tax	tax	NOUN
ajeer-6552	340	31	reforms	reform	NOUN
ajeer-6552	340	32	affect	affect	VERB
ajeer-6552	340	33	the	the	DET
ajeer-6552	340	34	pricing	pricing	NOUN
ajeer-6552	340	35	of	of	ADP
ajeer-6552	340	36	products	product	NOUN
ajeer-6552	340	37	.	.	PUNCT
ajeer-6552	341	1	for	for	ADP
ajeer-6552	341	2	the	the	DET
ajeer-6552	341	3	last	last	ADJ
ajeer-6552	341	4	item	item	NOUN
ajeer-6552	341	5	,	,	PUNCT
ajeer-6552	341	6	"	"	PUNCT
ajeer-6552	341	7	turnover	turnover	NOUN
ajeer-6552	341	8	,	,	PUNCT
ajeer-6552	341	9	"	"	PUNCT
ajeer-6552	341	10	it	it	PRON
ajeer-6552	341	11	reveals	reveal	VERB
ajeer-6552	341	12	a	a	DET
ajeer-6552	341	13	mean	mean	NOUN
ajeer-6552	341	14	of	of	ADP
ajeer-6552	341	15	3.06	3.06	NUM
ajeer-6552	341	16	and	and	CCONJ
ajeer-6552	341	17	an	an	DET
ajeer-6552	341	18	sd	sd	NOUN
ajeer-6552	341	19	of	of	ADP
ajeer-6552	341	20	1.327	1.327	NUM
ajeer-6552	341	21	,	,	PUNCT
ajeer-6552	341	22	which	which	PRON
ajeer-6552	341	23	shows	show	VERB
ajeer-6552	341	24	that	that	SCONJ
ajeer-6552	341	25	the	the	DET
ajeer-6552	341	26	respondents	respondent	NOUN
ajeer-6552	341	27	moderately	moderately	ADV
ajeer-6552	341	28	agree	agree	VERB
ajeer-6552	341	29	that	that	SCONJ
ajeer-6552	341	30	tax	tax	NOUN
ajeer-6552	341	31	reforms	reform	NOUN
ajeer-6552	341	32	affect	affect	VERB
ajeer-6552	341	33	the	the	DET
ajeer-6552	341	34	turnover	turnover	NOUN
ajeer-6552	341	35	rate	rate	NOUN
ajeer-6552	341	36	.	.	PUNCT
ajeer-6552	342	1	4.2.4	4.2.4	X
ajeer-6552	342	2	.	.	PUNCT
ajeer-6552	343	1	challenges	challenge	VERB
ajeer-6552	343	2	small	small	ADJ
ajeer-6552	343	3	business	business	NOUN
ajeer-6552	343	4	operators	operator	NOUN
ajeer-6552	343	5	face	face	VERB
ajeer-6552	343	6	regarding	regard	VERB
ajeer-6552	343	7	tax	tax	NOUN
ajeer-6552	343	8	compliance	compliance	NOUN
ajeer-6552	343	9	in	in	ADP
ajeer-6552	343	10	cape	cape	NOUN
ajeer-6552	343	11	coast	coast	NOUN
ajeer-6552	343	12	this	this	DET
ajeer-6552	343	13	segment	segment	NOUN
ajeer-6552	343	14	provides	provide	VERB
ajeer-6552	343	15	answers	answer	NOUN
ajeer-6552	343	16	obtained	obtain	VERB
ajeer-6552	343	17	regarding	regard	VERB
ajeer-6552	343	18	the	the	DET
ajeer-6552	343	19	tax	tax	NOUN
ajeer-6552	343	20	compliance	compliance	NOUN
ajeer-6552	343	21	of	of	ADP
ajeer-6552	343	22	respondents	respondent	NOUN
ajeer-6552	343	23	in	in	ADP
ajeer-6552	343	24	the	the	DET
ajeer-6552	343	25	study	study	NOUN
ajeer-6552	343	26	.	.	PUNCT
ajeer-6552	344	1	it	it	PRON
ajeer-6552	344	2	seeks	seek	VERB
ajeer-6552	344	3	to	to	PART
ajeer-6552	344	4	uncover	uncover	VERB
ajeer-6552	344	5	the	the	DET
ajeer-6552	344	6	last	last	ADJ
ajeer-6552	344	7	objective	objective	NOUN
ajeer-6552	344	8	of	of	ADP
ajeer-6552	344	9	the	the	DET
ajeer-6552	344	10	study	study	NOUN
ajeer-6552	344	11	,	,	PUNCT
ajeer-6552	344	12	which	which	PRON
ajeer-6552	344	13	states	state	VERB
ajeer-6552	344	14	,	,	PUNCT
ajeer-6552	344	15	“	"	PUNCT
ajeer-6552	344	16	what	what	DET
ajeer-6552	344	17	challenges	challenge	NOUN
ajeer-6552	344	18	do	do	VERB
ajeer-6552	344	19	small	small	ADJ
ajeer-6552	344	20	business	business	NOUN
ajeer-6552	344	21	operators	operator	NOUN
ajeer-6552	344	22	face	face	VERB
ajeer-6552	344	23	regarding	regard	VERB
ajeer-6552	344	24	tax	tax	NOUN
ajeer-6552	344	25	compliance	compliance	NOUN
ajeer-6552	344	26	in	in	ADP
ajeer-6552	344	27	cape	cape	NOUN
ajeer-6552	344	28	coast	coast	NOUN
ajeer-6552	344	29	?	?	PUNCT
ajeer-6552	344	30	”	"	PUNCT
ajeer-6552	344	31	table	table	NOUN
ajeer-6552	344	32	21	21	NUM
ajeer-6552	344	33	.	.	PUNCT
ajeer-6552	345	1	challenges	challenge	NOUN
ajeer-6552	345	2	pertaining	pertain	VERB
ajeer-6552	345	3	to	to	ADP
ajeer-6552	345	4	tax	tax	NOUN
ajeer-6552	345	5	compliance	compliance	NOUN
ajeer-6552	345	6	.	.	PUNCT
ajeer-6552	346	1	response	response	NOUN
ajeer-6552	346	2	frequency	frequency	NOUN
ajeer-6552	346	3	percent	percent	NOUN
ajeer-6552	347	1	yes	yes	INTJ
ajeer-6552	347	2	65	65	NUM
ajeer-6552	347	3	72.2	72.2	NUM
ajeer-6552	347	4	no	no	DET
ajeer-6552	347	5	25	25	NUM
ajeer-6552	347	6	27.8	27.8	NUM
ajeer-6552	347	7	total	total	NOUN
ajeer-6552	347	8	90	90	NUM
ajeer-6552	347	9	100.0	100.0	NUM
ajeer-6552	347	10	table	table	NOUN
ajeer-6552	347	11	21	21	NUM
ajeer-6552	347	12	presents	present	NOUN
ajeer-6552	347	13	that	that	PRON
ajeer-6552	347	14	it	it	PRON
ajeer-6552	347	15	was	be	AUX
ajeer-6552	347	16	discovered	discover	VERB
ajeer-6552	347	17	that	that	SCONJ
ajeer-6552	347	18	the	the	DET
ajeer-6552	347	19	majority	majority	NOUN
ajeer-6552	347	20	(	(	PUNCT
ajeer-6552	347	21	65	65	NUM
ajeer-6552	347	22	)	)	PUNCT
ajeer-6552	347	23	of	of	ADP
ajeer-6552	347	24	the	the	DET
ajeer-6552	347	25	respondents	respondent	NOUN
ajeer-6552	347	26	,	,	PUNCT
ajeer-6552	347	27	representing	represent	VERB
ajeer-6552	347	28	72.2	72.2	NUM
ajeer-6552	347	29	%	%	NOUN
ajeer-6552	347	30	,	,	PUNCT
ajeer-6552	347	31	face	face	VERB
ajeer-6552	347	32	challenges	challenge	NOUN
ajeer-6552	347	33	with	with	ADP
ajeer-6552	347	34	tax	tax	NOUN
ajeer-6552	347	35	compliance	compliance	NOUN
ajeer-6552	347	36	,	,	PUNCT
ajeer-6552	347	37	while	while	SCONJ
ajeer-6552	347	38	the	the	DET
ajeer-6552	347	39	remaining	remain	VERB
ajeer-6552	347	40	25	25	NUM
ajeer-6552	347	41	respondents	respondent	NOUN
ajeer-6552	347	42	,	,	PUNCT
ajeer-6552	347	43	representing	represent	VERB
ajeer-6552	347	44	27.8	27.8	NUM
ajeer-6552	347	45	%	%	NOUN
ajeer-6552	347	46	,	,	PUNCT
ajeer-6552	347	47	do	do	AUX
ajeer-6552	347	48	not	not	PART
ajeer-6552	347	49	face	face	VERB
ajeer-6552	347	50	any	any	DET
ajeer-6552	347	51	challenges	challenge	NOUN
ajeer-6552	347	52	.	.	PUNCT
ajeer-6552	348	1	further	further	ADJ
ajeer-6552	348	2	questions	question	NOUN
ajeer-6552	348	3	were	be	AUX
ajeer-6552	348	4	asked	ask	VERB
ajeer-6552	348	5	in	in	ADP
ajeer-6552	348	6	table	table	NOUN
ajeer-6552	348	7	22	22	NUM
ajeer-6552	348	8	to	to	PART
ajeer-6552	348	9	identify	identify	VERB
ajeer-6552	348	10	those	those	DET
ajeer-6552	348	11	challenges	challenge	NOUN
ajeer-6552	348	12	.	.	PUNCT
ajeer-6552	349	1	table	table	NOUN
ajeer-6552	349	2	22	22	NUM
ajeer-6552	349	3	.	.	PUNCT
ajeer-6552	350	1	challenges	challenge	NOUN
ajeer-6552	350	2	faced	face	VERB
ajeer-6552	350	3	by	by	ADP
ajeer-6552	350	4	small	small	ADJ
ajeer-6552	350	5	businesses	business	NOUN
ajeer-6552	350	6	in	in	ADP
ajeer-6552	350	7	cape	cape	PROPN
ajeer-6552	350	8	coast	coast	PROPN
ajeer-6552	350	9	metropolis	metropolis	PROPN
ajeer-6552	350	10	.	.	PUNCT
ajeer-6552	351	1	response	response	NOUN
ajeer-6552	351	2	frequency	frequency	NOUN
ajeer-6552	351	3	percent	percent	NOUN
ajeer-6552	351	4	magnitude	magnitude	NOUN
ajeer-6552	351	5	of	of	ADP
ajeer-6552	351	6	compliance	compliance	NOUN
ajeer-6552	351	7	cost	cost	VERB
ajeer-6552	351	8	31	31	NUM
ajeer-6552	351	9	34.4	34.4	NUM
ajeer-6552	351	10	extent	extent	NOUN
ajeer-6552	351	11	of	of	ADP
ajeer-6552	351	12	penalty	penalty	NOUN
ajeer-6552	351	13	7	7	NUM
ajeer-6552	351	14	7.8	7.8	NUM
ajeer-6552	351	15	perceived	perceive	VERB
ajeer-6552	351	16	fairness	fairness	NOUN
ajeer-6552	351	17	of	of	ADP
ajeer-6552	351	18	tax	tax	NOUN
ajeer-6552	351	19	system	system	NOUN
ajeer-6552	351	20	11	11	NUM
ajeer-6552	351	21	12.2	12.2	NUM
ajeer-6552	351	22	perceptions	perception	NOUN
ajeer-6552	351	23	of	of	ADP
ajeer-6552	351	24	government	government	NOUN
ajeer-6552	351	25	spending	spend	VERB
ajeer-6552	351	26	9	9	NUM
ajeer-6552	351	27	10.0	10.0	NUM
ajeer-6552	351	28	mode	mode	NOUN
ajeer-6552	351	29	of	of	ADP
ajeer-6552	351	30	tax	tax	NOUN
ajeer-6552	351	31	payment	payment	NOUN
ajeer-6552	351	32	9	9	NUM
ajeer-6552	351	33	10.0	10.0	NUM
ajeer-6552	351	34	total	total	NOUN
ajeer-6552	351	35	90	90	NUM
ajeer-6552	351	36	100.0	100.0	NUM
ajeer-6552	351	37	based	base	VERB
ajeer-6552	351	38	on	on	ADP
ajeer-6552	351	39	table	table	NOUN
ajeer-6552	351	40	22	22	NUM
ajeer-6552	351	41	,	,	PUNCT
ajeer-6552	351	42	we	we	PRON
ajeer-6552	351	43	asked	ask	VERB
ajeer-6552	351	44	the	the	DET
ajeer-6552	351	45	respondents	respondent	NOUN
ajeer-6552	351	46	who	who	PRON
ajeer-6552	351	47	selected	select	VERB
ajeer-6552	351	48	'	'	PUNCT
ajeer-6552	351	49	yes	yes	INTJ
ajeer-6552	351	50	'	'	PUNCT
ajeer-6552	351	51	to	to	PART
ajeer-6552	351	52	identify	identify	VERB
ajeer-6552	351	53	the	the	DET
ajeer-6552	351	54	challenges	challenge	NOUN
ajeer-6552	351	55	they	they	PRON
ajeer-6552	351	56	face	face	VERB
ajeer-6552	351	57	in	in	ADP
ajeer-6552	351	58	tax	tax	NOUN
ajeer-6552	351	59	compliance	compliance	NOUN
ajeer-6552	351	60	.	.	PUNCT
ajeer-6552	352	1	thirty	thirty	NUM
ajeer-6552	352	2	-	-	PUNCT
ajeer-6552	352	3	one	one	NUM
ajeer-6552	352	4	out	out	ADP
ajeer-6552	352	5	of	of	ADP
ajeer-6552	352	6	ninety	ninety	NOUN
ajeer-6552	352	7	,	,	PUNCT
ajeer-6552	352	8	representing	represent	VERB
ajeer-6552	352	9	34.4	34.4	NUM
ajeer-6552	352	10	%	%	NOUN
ajeer-6552	352	11	of	of	ADP
ajeer-6552	352	12	respondents	respondent	NOUN
ajeer-6552	352	13	,	,	PUNCT
ajeer-6552	352	14	agree	agree	VERB
ajeer-6552	352	15	that	that	SCONJ
ajeer-6552	352	16	they	they	PRON
ajeer-6552	352	17	face	face	VERB
ajeer-6552	352	18	a	a	DET
ajeer-6552	352	19	significant	significant	ADJ
ajeer-6552	352	20	compliance	compliance	NOUN
ajeer-6552	352	21	cost	cost	NOUN
ajeer-6552	352	22	challenge	challenge	NOUN
ajeer-6552	352	23	,	,	PUNCT
ajeer-6552	352	24	and	and	CCONJ
ajeer-6552	352	25	eleven	eleven	NUM
ajeer-6552	352	26	respondents	respondent	NOUN
ajeer-6552	352	27	,	,	PUNCT
ajeer-6552	352	28	representing	represent	VERB
ajeer-6552	352	29	12.2	12.2	NUM
ajeer-6552	352	30	%	%	NOUN
ajeer-6552	352	31	,	,	PUNCT
ajeer-6552	352	32	face	face	VERB
ajeer-6552	352	33	a	a	DET
ajeer-6552	352	34	challenge	challenge	NOUN
ajeer-6552	352	35	related	relate	VERB
ajeer-6552	352	36	to	to	ADP
ajeer-6552	352	37	the	the	DET
ajeer-6552	352	38	perceived	perceive	VERB
ajeer-6552	352	39	justice	justice	NOUN
ajeer-6552	352	40	of	of	ADP
ajeer-6552	352	41	the	the	DET
ajeer-6552	352	42	tax	tax	NOUN
ajeer-6552	352	43	system	system	NOUN
ajeer-6552	352	44	.	.	PUNCT
ajeer-6552	353	1	this	this	PRON
ajeer-6552	353	2	means	mean	VERB
ajeer-6552	353	3	they	they	PRON
ajeer-6552	353	4	do	do	AUX
ajeer-6552	353	5	not	not	PART
ajeer-6552	353	6	believe	believe	VERB
ajeer-6552	353	7	the	the	DET
ajeer-6552	353	8	tax	tax	NOUN
ajeer-6552	353	9	system	system	NOUN
ajeer-6552	353	10	is	be	AUX
ajeer-6552	353	11	fair	fair	ADJ
ajeer-6552	353	12	to	to	ADP
ajeer-6552	353	13	everyone	everyone	PRON
ajeer-6552	353	14	.	.	PUNCT
ajeer-6552	354	1	regarding	regard	VERB
ajeer-6552	354	2	the	the	DET
ajeer-6552	354	3	fourth	fourth	ADJ
ajeer-6552	354	4	and	and	CCONJ
ajeer-6552	354	5	fifth	fifth	ADJ
ajeer-6552	354	6	items	item	NOUN
ajeer-6552	354	7	,	,	PUNCT
ajeer-6552	354	8	respondents	respondent	NOUN
ajeer-6552	354	9	had	have	VERB
ajeer-6552	354	10	a	a	DET
ajeer-6552	354	11	total	total	ADJ
ajeer-6552	354	12	response	response	NOUN
ajeer-6552	354	13	of	of	ADP
ajeer-6552	354	14	nine	nine	NUM
ajeer-6552	354	15	,	,	PUNCT
ajeer-6552	354	16	representing	represent	VERB
ajeer-6552	354	17	10.0	10.0	NUM
ajeer-6552	354	18	%	%	NOUN
ajeer-6552	354	19	,	,	PUNCT
ajeer-6552	354	20	indicating	indicate	VERB
ajeer-6552	354	21	they	they	PRON
ajeer-6552	354	22	face	face	VERB
ajeer-6552	354	23	challenges	challenge	NOUN
ajeer-6552	354	24	related	relate	VERB
ajeer-6552	354	25	to	to	ADP
ajeer-6552	354	26	perceptions	perception	NOUN
ajeer-6552	354	27	of	of	ADP
ajeer-6552	354	28	government	government	NOUN
ajeer-6552	354	29	spending	spending	NOUN
ajeer-6552	354	30	and	and	CCONJ
ajeer-6552	354	31	modes	mode	NOUN
ajeer-6552	354	32	of	of	ADP
ajeer-6552	354	33	tax	tax	NOUN
ajeer-6552	354	34	payment	payment	NOUN
ajeer-6552	354	35	.	.	PUNCT
ajeer-6552	355	1	lastly	lastly	ADV
ajeer-6552	355	2	,	,	PUNCT
ajeer-6552	355	3	a	a	DET
ajeer-6552	355	4	minority	minority	NOUN
ajeer-6552	355	5	of	of	ADP
ajeer-6552	355	6	respondents	respondent	NOUN
ajeer-6552	355	7	,	,	PUNCT
ajeer-6552	355	8	seven	seven	NUM
ajeer-6552	355	9	,	,	PUNCT
ajeer-6552	355	10	representing	represent	VERB
ajeer-6552	355	11	7.8	7.8	NUM
ajeer-6552	355	12	%	%	NOUN
ajeer-6552	355	13	,	,	PUNCT
ajeer-6552	355	14	face	face	VERB
ajeer-6552	355	15	a	a	DET
ajeer-6552	355	16	challenge	challenge	NOUN
ajeer-6552	355	17	concerning	concern	VERB
ajeer-6552	355	18	the	the	DET
ajeer-6552	355	19	extent	extent	NOUN
ajeer-6552	355	20	of	of	ADP
ajeer-6552	355	21	the	the	DET
ajeer-6552	355	22	penalty	penalty	NOUN
ajeer-6552	355	23	.	.	PUNCT
ajeer-6552	356	1	this	this	PRON
ajeer-6552	356	2	shows	show	VERB
ajeer-6552	356	3	that	that	SCONJ
ajeer-6552	356	4	the	the	DET
ajeer-6552	356	5	government	government	NOUN
ajeer-6552	356	6	and	and	CCONJ
ajeer-6552	356	7	tax	tax	NOUN
ajeer-6552	356	8	authorities	authority	NOUN
ajeer-6552	356	9	need	need	VERB
ajeer-6552	356	10	to	to	PART
ajeer-6552	356	11	implement	implement	VERB
ajeer-6552	356	12	measures	measure	NOUN
ajeer-6552	356	13	to	to	PART
ajeer-6552	356	14	address	address	VERB
ajeer-6552	356	15	these	these	DET
ajeer-6552	356	16	challenges	challenge	NOUN
ajeer-6552	356	17	and	and	CCONJ
ajeer-6552	356	18	help	help	VERB
ajeer-6552	356	19	increase	increase	VERB
ajeer-6552	356	20	revenue	revenue	NOUN
ajeer-6552	356	21	.	.	PUNCT
ajeer-6552	357	1	5	5	X
ajeer-6552	357	2	.	.	X
ajeer-6552	357	3	conclusions	conclusion	NOUN
ajeer-6552	357	4	and	and	CCONJ
ajeer-6552	357	5	recommendations	recommendation	NOUN
ajeer-6552	357	6	5.1	5.1	NUM
ajeer-6552	357	7	.	.	PUNCT
ajeer-6552	358	1	conclusion	conclusion	VERB
ajeer-6552	358	2	the	the	DET
ajeer-6552	358	3	link	link	NOUN
ajeer-6552	358	4	between	between	ADP
ajeer-6552	358	5	tax	tax	NOUN
ajeer-6552	358	6	literacy	literacy	NOUN
ajeer-6552	358	7	and	and	CCONJ
ajeer-6552	358	8	tax	tax	NOUN
ajeer-6552	358	9	compliance	compliance	NOUN
ajeer-6552	358	10	among	among	ADP
ajeer-6552	358	11	independent	independent	ADJ
ajeer-6552	358	12	contractors	contractor	NOUN
ajeer-6552	358	13	in	in	ADP
ajeer-6552	358	14	cape	cape	NOUN
ajeer-6552	358	15	coast	coast	NOUN
ajeer-6552	358	16	focuses	focus	VERB
ajeer-6552	358	17	on	on	ADP
ajeer-6552	358	18	four	four	NUM
ajeer-6552	358	19	objectives	objective	NOUN
ajeer-6552	358	20	:	:	PUNCT
ajeer-6552	358	21	assessing	assess	VERB
ajeer-6552	358	22	taxpayers	taxpayer	NOUN
ajeer-6552	358	23	’	’	PART
ajeer-6552	358	24	awareness	awareness	NOUN
ajeer-6552	358	25	of	of	ADP
ajeer-6552	358	26	their	their	PRON
ajeer-6552	358	27	obligations	obligation	NOUN
ajeer-6552	358	28	,	,	PUNCT
ajeer-6552	358	29	identifying	identify	VERB
ajeer-6552	358	30	factors	factor	NOUN
ajeer-6552	358	31	influencing	influence	VERB
ajeer-6552	358	32	compliance	compliance	NOUN
ajeer-6552	358	33	,	,	PUNCT
ajeer-6552	358	34	examining	examine	VERB
ajeer-6552	358	35	the	the	DET
ajeer-6552	358	36	impact	impact	NOUN
ajeer-6552	358	37	of	of	ADP
ajeer-6552	358	38	taxes	taxis	NOUN
ajeer-6552	358	39	on	on	ADP
ajeer-6552	358	40	small	small	ADJ
ajeer-6552	358	41	business	business	NOUN
ajeer-6552	358	42	growth	growth	NOUN
ajeer-6552	358	43	,	,	PUNCT
ajeer-6552	358	44	and	and	CCONJ
ajeer-6552	358	45	evaluating	evaluate	VERB
ajeer-6552	358	46	the	the	DET
ajeer-6552	358	47	challenges	challenge	NOUN
ajeer-6552	358	48	faced	face	VERB
ajeer-6552	358	49	by	by	ADP
ajeer-6552	358	50	these	these	DET
ajeer-6552	358	51	smes	sme	NOUN
ajeer-6552	358	52	in	in	ADP
ajeer-6552	358	53	complying	comply	VERB
ajeer-6552	358	54	with	with	ADP
ajeer-6552	358	55	tax	tax	NOUN
ajeer-6552	358	56	laws	law	NOUN
ajeer-6552	358	57	.	.	PUNCT
ajeer-6552	359	1	data	datum	NOUN
ajeer-6552	359	2	collection	collection	NOUN
ajeer-6552	359	3	was	be	AUX
ajeer-6552	359	4	thorough	thorough	ADJ
ajeer-6552	359	5	,	,	PUNCT
ajeer-6552	359	6	with	with	ADP
ajeer-6552	359	7	questionnaires	questionnaire	NOUN
ajeer-6552	359	8	reviewed	review	VERB
ajeer-6552	359	9	for	for	ADP
ajeer-6552	359	10	accuracy	accuracy	NOUN
ajeer-6552	359	11	.	.	PUNCT
ajeer-6552	360	1	the	the	DET
ajeer-6552	360	2	analysis	analysis	NOUN
ajeer-6552	360	3	employed	employ	VERB
ajeer-6552	360	4	ibm	ibm	PROPN
ajeer-6552	360	5	spss	spss	PROPN
ajeer-6552	360	6	(	(	PUNCT
ajeer-6552	360	7	version	version	NOUN
ajeer-6552	360	8	26	26	NUM
ajeer-6552	360	9	)	)	PUNCT
ajeer-6552	360	10	,	,	PUNCT
ajeer-6552	360	11	using	use	VERB
ajeer-6552	360	12	techniques	technique	NOUN
ajeer-6552	360	13	such	such	ADJ
ajeer-6552	360	14	as	as	ADP
ajeer-6552	360	15	regression	regression	NOUN
ajeer-6552	360	16	,	,	PUNCT
ajeer-6552	360	17	mean	mean	INTJ
ajeer-6552	360	18	,	,	PUNCT
ajeer-6552	360	19	standard	standard	ADJ
ajeer-6552	360	20	deviation	deviation	NOUN
ajeer-6552	360	21	,	,	PUNCT
ajeer-6552	360	22	and	and	CCONJ
ajeer-6552	360	23	reliability	reliability	NOUN
ajeer-6552	360	24	tests	test	NOUN
ajeer-6552	360	25	(	(	PUNCT
ajeer-6552	360	26	cronbach	cronbach	VERB
ajeer-6552	360	27	’s	’s	PART
ajeer-6552	360	28	alpha	alpha	NOUN
ajeer-6552	360	29	)	)	PUNCT
ajeer-6552	360	30	.	.	PUNCT
ajeer-6552	361	1	asian	asian	ADJ
ajeer-6552	361	2	journal	journal	PROPN
ajeer-6552	361	3	of	of	ADP
ajeer-6552	361	4	economics	economic	NOUN
ajeer-6552	361	5	and	and	CCONJ
ajeer-6552	361	6	empirical	empirical	ADJ
ajeer-6552	361	7	research	research	NOUN
ajeer-6552	361	8	,	,	PUNCT
ajeer-6552	361	9	2025	2025	NUM
ajeer-6552	361	10	,	,	PUNCT
ajeer-6552	361	11	12(1	12(1	NUM
ajeer-6552	361	12	):	):	PUNCT
ajeer-6552	361	13	9	9	NUM
ajeer-6552	361	14	-	-	SYM
ajeer-6552	361	15	20	20	NUM
ajeer-6552	361	16	19	19	NUM
ajeer-6552	361	17	©	©	PROPN
ajeer-6552	361	18	2025	2025	NUM
ajeer-6552	361	19	by	by	ADP
ajeer-6552	361	20	the	the	DET
ajeer-6552	361	21	authors	author	NOUN
ajeer-6552	361	22	;	;	PUNCT
ajeer-6552	361	23	licensee	licensee	PROPN
ajeer-6552	361	24	asian	asian	ADJ
ajeer-6552	361	25	online	online	PROPN
ajeer-6552	361	26	journal	journal	PROPN
ajeer-6552	361	27	publishing	publishing	PROPN
ajeer-6552	361	28	group	group	PROPN
ajeer-6552	361	29	findings	finding	NOUN
ajeer-6552	361	30	revealed	reveal	VERB
ajeer-6552	361	31	that	that	SCONJ
ajeer-6552	361	32	most	most	ADJ
ajeer-6552	361	33	small	small	ADJ
ajeer-6552	361	34	businesses	business	NOUN
ajeer-6552	361	35	are	be	AUX
ajeer-6552	361	36	registered	register	VERB
ajeer-6552	361	37	taxpayers	taxpayer	NOUN
ajeer-6552	361	38	and	and	CCONJ
ajeer-6552	361	39	understand	understand	VERB
ajeer-6552	361	40	their	their	PRON
ajeer-6552	361	41	tax	tax	NOUN
ajeer-6552	361	42	obligations	obligation	NOUN
ajeer-6552	361	43	,	,	PUNCT
ajeer-6552	361	44	with	with	ADP
ajeer-6552	361	45	56.7	56.7	NUM
ajeer-6552	361	46	%	%	NOUN
ajeer-6552	361	47	paying	pay	VERB
ajeer-6552	361	48	taxes	taxis	NOUN
ajeer-6552	361	49	.	.	PUNCT
ajeer-6552	362	1	however	however	ADV
ajeer-6552	362	2	,	,	PUNCT
ajeer-6552	362	3	50	50	NUM
ajeer-6552	362	4	%	%	NOUN
ajeer-6552	362	5	delay	delay	NOUN
ajeer-6552	362	6	in	in	ADP
ajeer-6552	362	7	payments	payment	NOUN
ajeer-6552	362	8	,	,	PUNCT
ajeer-6552	362	9	and	and	CCONJ
ajeer-6552	362	10	52.2	52.2	NUM
ajeer-6552	362	11	%	%	NOUN
ajeer-6552	362	12	fail	fail	VERB
ajeer-6552	362	13	to	to	PART
ajeer-6552	362	14	deduct	deduct	VERB
ajeer-6552	362	15	taxes	taxis	NOUN
ajeer-6552	362	16	in	in	ADP
ajeer-6552	362	17	financial	financial	ADJ
ajeer-6552	362	18	records	record	NOUN
ajeer-6552	362	19	,	,	PUNCT
ajeer-6552	362	20	increasing	increase	VERB
ajeer-6552	362	21	the	the	DET
ajeer-6552	362	22	likelihood	likelihood	NOUN
ajeer-6552	362	23	of	of	ADP
ajeer-6552	362	24	assessments	assessment	NOUN
ajeer-6552	362	25	.	.	PUNCT
ajeer-6552	363	1	taxes	taxis	NOUN
ajeer-6552	363	2	are	be	AUX
ajeer-6552	363	3	typically	typically	ADV
ajeer-6552	363	4	paid	pay	VERB
ajeer-6552	363	5	quarterly	quarterly	ADV
ajeer-6552	363	6	or	or	CCONJ
ajeer-6552	363	7	annually	annually	ADV
ajeer-6552	363	8	,	,	PUNCT
ajeer-6552	363	9	and	and	CCONJ
ajeer-6552	363	10	small	small	ADJ
ajeer-6552	363	11	businesses	business	NOUN
ajeer-6552	363	12	benefit	benefit	VERB
ajeer-6552	363	13	from	from	ADP
ajeer-6552	363	14	incentives	incentive	NOUN
ajeer-6552	363	15	like	like	ADP
ajeer-6552	363	16	tax	tax	NOUN
ajeer-6552	363	17	holidays	holiday	NOUN
ajeer-6552	363	18	and	and	CCONJ
ajeer-6552	363	19	rebates	rebate	NOUN
ajeer-6552	363	20	.	.	PUNCT
ajeer-6552	364	1	however	however	ADV
ajeer-6552	364	2	,	,	PUNCT
ajeer-6552	364	3	they	they	PRON
ajeer-6552	364	4	largely	largely	ADV
ajeer-6552	364	5	miss	miss	VERB
ajeer-6552	364	6	out	out	ADP
ajeer-6552	364	7	on	on	ADP
ajeer-6552	364	8	incentives	incentive	NOUN
ajeer-6552	364	9	for	for	ADP
ajeer-6552	364	10	hiring	hire	VERB
ajeer-6552	364	11	recent	recent	ADJ
ajeer-6552	364	12	graduates	graduate	NOUN
ajeer-6552	364	13	.	.	PUNCT
ajeer-6552	365	1	while	while	SCONJ
ajeer-6552	365	2	businesses	business	NOUN
ajeer-6552	365	3	maintain	maintain	VERB
ajeer-6552	365	4	manual	manual	ADJ
ajeer-6552	365	5	accounting	accounting	NOUN
ajeer-6552	365	6	records	record	NOUN
ajeer-6552	365	7	,	,	PUNCT
ajeer-6552	365	8	these	these	PRON
ajeer-6552	365	9	are	be	AUX
ajeer-6552	365	10	generally	generally	ADV
ajeer-6552	365	11	reliable	reliable	ADJ
ajeer-6552	365	12	for	for	ADP
ajeer-6552	365	13	tax	tax	NOUN
ajeer-6552	365	14	assessment	assessment	NOUN
ajeer-6552	365	15	.	.	PUNCT
ajeer-6552	366	1	fear	fear	NOUN
ajeer-6552	366	2	of	of	ADP
ajeer-6552	366	3	penalties	penalty	NOUN
ajeer-6552	366	4	emerged	emerge	VERB
ajeer-6552	366	5	as	as	ADP
ajeer-6552	366	6	a	a	DET
ajeer-6552	366	7	key	key	ADJ
ajeer-6552	366	8	motivator	motivator	NOUN
ajeer-6552	366	9	for	for	ADP
ajeer-6552	366	10	compliance	compliance	NOUN
ajeer-6552	366	11	,	,	PUNCT
ajeer-6552	366	12	but	but	CCONJ
ajeer-6552	366	13	multiple	multiple	ADJ
ajeer-6552	366	14	tax	tax	NOUN
ajeer-6552	366	15	burdens	burden	NOUN
ajeer-6552	366	16	,	,	PUNCT
ajeer-6552	366	17	including	include	VERB
ajeer-6552	366	18	import	import	NOUN
ajeer-6552	366	19	duties	duty	NOUN
ajeer-6552	366	20	,	,	PUNCT
ajeer-6552	366	21	vat	vat	NOUN
ajeer-6552	366	22	,	,	PUNCT
ajeer-6552	366	23	and	and	CCONJ
ajeer-6552	366	24	capital	capital	NOUN
ajeer-6552	366	25	gains	gain	NOUN
ajeer-6552	366	26	tax	tax	NOUN
ajeer-6552	366	27	,	,	PUNCT
ajeer-6552	366	28	pose	pose	VERB
ajeer-6552	366	29	significant	significant	ADJ
ajeer-6552	366	30	challenges	challenge	NOUN
ajeer-6552	366	31	.	.	PUNCT
ajeer-6552	367	1	the	the	DET
ajeer-6552	367	2	paper	paper	NOUN
ajeer-6552	367	3	also	also	ADV
ajeer-6552	367	4	identified	identify	VERB
ajeer-6552	367	5	common	common	ADJ
ajeer-6552	367	6	tax	tax	NOUN
ajeer-6552	367	7	violations	violation	NOUN
ajeer-6552	367	8	,	,	PUNCT
ajeer-6552	367	9	including	include	VERB
ajeer-6552	367	10	delayed	delay	VERB
ajeer-6552	367	11	payments	payment	NOUN
ajeer-6552	367	12	,	,	PUNCT
ajeer-6552	367	13	late	late	ADJ
ajeer-6552	367	14	filing	filing	NOUN
ajeer-6552	367	15	of	of	ADP
ajeer-6552	367	16	returns	return	NOUN
ajeer-6552	367	17	,	,	PUNCT
ajeer-6552	367	18	and	and	CCONJ
ajeer-6552	367	19	underreporting	underreporte	VERB
ajeer-6552	367	20	of	of	ADP
ajeer-6552	367	21	taxes	taxis	NOUN
ajeer-6552	367	22	.	.	PUNCT
ajeer-6552	368	1	taxes	taxis	NOUN
ajeer-6552	368	2	negatively	negatively	ADV
ajeer-6552	368	3	influence	influence	VERB
ajeer-6552	368	4	financing	financing	NOUN
ajeer-6552	368	5	decisions	decision	NOUN
ajeer-6552	368	6	,	,	PUNCT
ajeer-6552	368	7	reducing	reduce	VERB
ajeer-6552	368	8	funds	fund	NOUN
ajeer-6552	368	9	for	for	ADP
ajeer-6552	368	10	hiring	hiring	NOUN
ajeer-6552	368	11	,	,	PUNCT
ajeer-6552	368	12	investments	investment	NOUN
ajeer-6552	368	13	,	,	PUNCT
ajeer-6552	368	14	and	and	CCONJ
ajeer-6552	368	15	working	working	NOUN
ajeer-6552	368	16	capital	capital	NOUN
ajeer-6552	368	17	,	,	PUNCT
ajeer-6552	368	18	and	and	CCONJ
ajeer-6552	368	19	affecting	affect	VERB
ajeer-6552	368	20	profit	profit	NOUN
ajeer-6552	368	21	retention	retention	NOUN
ajeer-6552	368	22	.	.	PUNCT
ajeer-6552	369	1	unfavorable	unfavorable	ADJ
ajeer-6552	369	2	tax	tax	NOUN
ajeer-6552	369	3	policies	policy	NOUN
ajeer-6552	369	4	discourage	discourage	VERB
ajeer-6552	369	5	business	business	NOUN
ajeer-6552	369	6	expansion	expansion	NOUN
ajeer-6552	369	7	due	due	ADP
ajeer-6552	369	8	to	to	ADP
ajeer-6552	369	9	high	high	ADJ
ajeer-6552	369	10	compliance	compliance	NOUN
ajeer-6552	369	11	costs	cost	NOUN
ajeer-6552	369	12	and	and	CCONJ
ajeer-6552	369	13	operational	operational	ADJ
ajeer-6552	369	14	burdens	burden	NOUN
ajeer-6552	369	15	.	.	PUNCT
ajeer-6552	370	1	many	many	ADJ
ajeer-6552	370	2	businesses	business	NOUN
ajeer-6552	370	3	rely	rely	VERB
ajeer-6552	370	4	on	on	ADP
ajeer-6552	370	5	debt	debt	NOUN
ajeer-6552	370	6	financing	financing	NOUN
ajeer-6552	370	7	to	to	PART
ajeer-6552	370	8	avoid	avoid	VERB
ajeer-6552	370	9	tax	tax	NOUN
ajeer-6552	370	10	obligations	obligation	NOUN
ajeer-6552	370	11	tied	tie	VERB
ajeer-6552	370	12	to	to	ADP
ajeer-6552	370	13	equity	equity	NOUN
ajeer-6552	370	14	capital	capital	NOUN
ajeer-6552	370	15	.	.	PUNCT
ajeer-6552	371	1	challenges	challenge	NOUN
ajeer-6552	371	2	in	in	ADP
ajeer-6552	371	3	the	the	DET
ajeer-6552	371	4	tax	tax	NOUN
ajeer-6552	371	5	regime	regime	NOUN
ajeer-6552	371	6	include	include	VERB
ajeer-6552	371	7	high	high	ADJ
ajeer-6552	371	8	vat	vat	NOUN
ajeer-6552	371	9	rates	rate	NOUN
ajeer-6552	371	10	,	,	PUNCT
ajeer-6552	371	11	excessive	excessive	ADJ
ajeer-6552	371	12	tax	tax	NOUN
ajeer-6552	371	13	burdens	burden	NOUN
ajeer-6552	371	14	relative	relative	ADJ
ajeer-6552	371	15	to	to	ADP
ajeer-6552	371	16	capital	capital	NOUN
ajeer-6552	371	17	,	,	PUNCT
ajeer-6552	371	18	corruption	corruption	NOUN
ajeer-6552	371	19	,	,	PUNCT
ajeer-6552	371	20	inefficiencies	inefficiency	NOUN
ajeer-6552	371	21	in	in	ADP
ajeer-6552	371	22	tax	tax	NOUN
ajeer-6552	371	23	administration	administration	NOUN
ajeer-6552	371	24	,	,	PUNCT
ajeer-6552	371	25	and	and	CCONJ
ajeer-6552	371	26	a	a	DET
ajeer-6552	371	27	lack	lack	NOUN
ajeer-6552	371	28	of	of	ADP
ajeer-6552	371	29	government	government	NOUN
ajeer-6552	371	30	accountability	accountability	NOUN
ajeer-6552	371	31	for	for	ADP
ajeer-6552	371	32	tax	tax	NOUN
ajeer-6552	371	33	revenue	revenue	NOUN
ajeer-6552	371	34	.	.	PUNCT
ajeer-6552	372	1	additional	additional	ADJ
ajeer-6552	372	2	issues	issue	NOUN
ajeer-6552	372	3	include	include	VERB
ajeer-6552	372	4	uncertainty	uncertainty	NOUN
ajeer-6552	372	5	in	in	ADP
ajeer-6552	372	6	tax	tax	NOUN
ajeer-6552	372	7	laws	law	NOUN
ajeer-6552	372	8	,	,	PUNCT
ajeer-6552	372	9	irregular	irregular	ADJ
ajeer-6552	372	10	updates	update	NOUN
ajeer-6552	372	11	,	,	PUNCT
ajeer-6552	372	12	multiple	multiple	ADJ
ajeer-6552	372	13	tax	tax	NOUN
ajeer-6552	372	14	rates	rate	NOUN
ajeer-6552	372	15	,	,	PUNCT
ajeer-6552	372	16	inadequate	inadequate	ADJ
ajeer-6552	372	17	taxpayer	taxpayer	NOUN
ajeer-6552	372	18	education	education	NOUN
ajeer-6552	372	19	,	,	PUNCT
ajeer-6552	372	20	and	and	CCONJ
ajeer-6552	372	21	unfair	unfair	ADJ
ajeer-6552	372	22	corporate	corporate	ADJ
ajeer-6552	372	23	tax	tax	NOUN
ajeer-6552	372	24	practices	practice	NOUN
ajeer-6552	372	25	.	.	PUNCT
ajeer-6552	373	1	the	the	DET
ajeer-6552	373	2	study	study	NOUN
ajeer-6552	373	3	concluded	conclude	VERB
ajeer-6552	373	4	that	that	SCONJ
ajeer-6552	373	5	high	high	ADJ
ajeer-6552	373	6	tax	tax	NOUN
ajeer-6552	373	7	rates	rate	NOUN
ajeer-6552	373	8	and	and	CCONJ
ajeer-6552	373	9	complex	complex	ADJ
ajeer-6552	373	10	tax	tax	NOUN
ajeer-6552	373	11	systems	system	NOUN
ajeer-6552	373	12	significantly	significantly	ADV
ajeer-6552	373	13	hinder	hinder	VERB
ajeer-6552	373	14	small	small	ADJ
ajeer-6552	373	15	business	business	NOUN
ajeer-6552	373	16	growth	growth	NOUN
ajeer-6552	373	17	,	,	PUNCT
ajeer-6552	373	18	while	while	SCONJ
ajeer-6552	373	19	compliance	compliance	NOUN
ajeer-6552	373	20	costs	cost	NOUN
ajeer-6552	373	21	contribute	contribute	VERB
ajeer-6552	373	22	to	to	ADP
ajeer-6552	373	23	default	default	NOUN
ajeer-6552	373	24	risks	risk	NOUN
ajeer-6552	373	25	.	.	PUNCT
ajeer-6552	374	1	tax	tax	NOUN
ajeer-6552	374	2	policies	policy	NOUN
ajeer-6552	374	3	negatively	negatively	ADV
ajeer-6552	374	4	correlate	correlate	VERB
ajeer-6552	374	5	with	with	ADP
ajeer-6552	374	6	growth	growth	NOUN
ajeer-6552	374	7	,	,	PUNCT
ajeer-6552	374	8	as	as	ADP
ajeer-6552	374	9	inappropriate	inappropriate	ADJ
ajeer-6552	374	10	regimes	regime	NOUN
ajeer-6552	374	11	and	and	CCONJ
ajeer-6552	374	12	poor	poor	ADJ
ajeer-6552	374	13	management	management	NOUN
ajeer-6552	374	14	deter	deter	VERB
ajeer-6552	374	15	development	development	NOUN
ajeer-6552	374	16	.	.	PUNCT
ajeer-6552	375	1	conversely	conversely	ADV
ajeer-6552	375	2	,	,	PUNCT
ajeer-6552	375	3	business	business	NOUN
ajeer-6552	375	4	experience	experience	NOUN
ajeer-6552	375	5	positively	positively	ADV
ajeer-6552	375	6	affects	affect	VERB
ajeer-6552	375	7	growth	growth	NOUN
ajeer-6552	375	8	,	,	PUNCT
ajeer-6552	375	9	with	with	ADP
ajeer-6552	375	10	older	old	ADJ
ajeer-6552	375	11	enterprises	enterprise	NOUN
ajeer-6552	375	12	demonstrating	demonstrate	VERB
ajeer-6552	375	13	greater	great	ADJ
ajeer-6552	375	14	resilience	resilience	NOUN
ajeer-6552	375	15	than	than	ADP
ajeer-6552	375	16	newer	new	ADJ
ajeer-6552	375	17	ones	one	NOUN
ajeer-6552	375	18	.	.	PUNCT
ajeer-6552	376	1	these	these	DET
ajeer-6552	376	2	findings	finding	NOUN
ajeer-6552	376	3	underscore	underscore	VERB
ajeer-6552	376	4	the	the	DET
ajeer-6552	376	5	need	need	NOUN
ajeer-6552	376	6	for	for	ADP
ajeer-6552	376	7	simplified	simplified	ADJ
ajeer-6552	376	8	tax	tax	NOUN
ajeer-6552	376	9	systems	system	NOUN
ajeer-6552	376	10	,	,	PUNCT
ajeer-6552	376	11	fair	fair	ADJ
ajeer-6552	376	12	policies	policy	NOUN
ajeer-6552	376	13	,	,	PUNCT
ajeer-6552	376	14	and	and	CCONJ
ajeer-6552	376	15	improved	improve	VERB
ajeer-6552	376	16	education	education	NOUN
ajeer-6552	376	17	to	to	PART
ajeer-6552	376	18	foster	foster	VERB
ajeer-6552	376	19	the	the	DET
ajeer-6552	376	20	progress	progress	NOUN
ajeer-6552	376	21	of	of	ADP
ajeer-6552	376	22	smes	sme	NOUN
ajeer-6552	376	23	in	in	ADP
ajeer-6552	376	24	cape	cape	NOUN
ajeer-6552	376	25	coast	coast	NOUN
ajeer-6552	376	26	.	.	PUNCT
ajeer-6552	377	1	5.2	5.2	NUM
ajeer-6552	377	2	.	.	PUNCT
ajeer-6552	378	1	recommendation	recommendation	VERB
ajeer-6552	378	2	the	the	DET
ajeer-6552	378	3	study	study	NOUN
ajeer-6552	378	4	provides	provide	VERB
ajeer-6552	378	5	practical	practical	ADJ
ajeer-6552	378	6	recommendations	recommendation	NOUN
ajeer-6552	378	7	to	to	PART
ajeer-6552	378	8	foster	foster	VERB
ajeer-6552	378	9	a	a	DET
ajeer-6552	378	10	business	business	NOUN
ajeer-6552	378	11	-	-	PUNCT
ajeer-6552	378	12	friendly	friendly	ADJ
ajeer-6552	378	13	tax	tax	NOUN
ajeer-6552	378	14	environment	environment	NOUN
ajeer-6552	378	15	for	for	ADP
ajeer-6552	378	16	small	small	ADJ
ajeer-6552	378	17	businesses	business	NOUN
ajeer-6552	378	18	in	in	ADP
ajeer-6552	378	19	kumasi	kumasi	NOUN
ajeer-6552	378	20	and	and	CCONJ
ajeer-6552	378	21	ghana	ghana	PROPN
ajeer-6552	378	22	.	.	PUNCT
ajeer-6552	379	1	first	first	ADV
ajeer-6552	379	2	,	,	PUNCT
ajeer-6552	379	3	key	key	ADJ
ajeer-6552	379	4	recommendations	recommendation	NOUN
ajeer-6552	379	5	include	include	VERB
ajeer-6552	379	6	reducing	reduce	VERB
ajeer-6552	379	7	the	the	DET
ajeer-6552	379	8	number	number	NOUN
ajeer-6552	379	9	and	and	CCONJ
ajeer-6552	379	10	rates	rate	NOUN
ajeer-6552	379	11	of	of	ADP
ajeer-6552	379	12	tax	tax	NOUN
ajeer-6552	379	13	obligations	obligation	NOUN
ajeer-6552	379	14	on	on	ADP
ajeer-6552	379	15	small	small	ADJ
ajeer-6552	379	16	businesses	business	NOUN
ajeer-6552	379	17	.	.	PUNCT
ajeer-6552	380	1	multiple	multiple	ADJ
ajeer-6552	380	2	tax	tax	NOUN
ajeer-6552	380	3	levies	levy	NOUN
ajeer-6552	380	4	discourage	discourage	VERB
ajeer-6552	380	5	compliance	compliance	NOUN
ajeer-6552	380	6	,	,	PUNCT
ajeer-6552	380	7	deplete	deplete	NOUN
ajeer-6552	380	8	capital	capital	NOUN
ajeer-6552	380	9	,	,	PUNCT
ajeer-6552	380	10	and	and	CCONJ
ajeer-6552	380	11	place	place	VERB
ajeer-6552	380	12	small	small	ADJ
ajeer-6552	380	13	businesses	business	NOUN
ajeer-6552	380	14	at	at	ADP
ajeer-6552	380	15	a	a	DET
ajeer-6552	380	16	competitive	competitive	ADJ
ajeer-6552	380	17	disadvantage	disadvantage	NOUN
ajeer-6552	380	18	compared	compare	VERB
ajeer-6552	380	19	to	to	ADP
ajeer-6552	380	20	larger	large	ADJ
ajeer-6552	380	21	firms	firm	NOUN
ajeer-6552	380	22	,	,	PUNCT
ajeer-6552	380	23	especially	especially	ADV
ajeer-6552	380	24	foreign	foreign	ADJ
ajeer-6552	380	25	-	-	PUNCT
ajeer-6552	380	26	owned	own	VERB
ajeer-6552	380	27	ones	one	NOUN
ajeer-6552	380	28	.	.	PUNCT
ajeer-6552	381	1	high	high	ADJ
ajeer-6552	381	2	tax	tax	NOUN
ajeer-6552	381	3	rates	rate	NOUN
ajeer-6552	381	4	,	,	PUNCT
ajeer-6552	381	5	described	describe	VERB
ajeer-6552	381	6	as	as	ADP
ajeer-6552	381	7	prohibitive	prohibitive	ADJ
ajeer-6552	381	8	,	,	PUNCT
ajeer-6552	381	9	often	often	ADV
ajeer-6552	381	10	lead	lead	VERB
ajeer-6552	381	11	to	to	ADP
ajeer-6552	381	12	delayed	delay	VERB
ajeer-6552	381	13	payments	payment	NOUN
ajeer-6552	381	14	,	,	PUNCT
ajeer-6552	381	15	the	the	DET
ajeer-6552	381	16	most	most	ADV
ajeer-6552	381	17	frequent	frequent	ADJ
ajeer-6552	381	18	tax	tax	NOUN
ajeer-6552	381	19	offense	offense	NOUN
ajeer-6552	381	20	.	.	PUNCT
ajeer-6552	382	1	even	even	ADV
ajeer-6552	382	2	when	when	SCONJ
ajeer-6552	382	3	tax	tax	NOUN
ajeer-6552	382	4	rates	rate	NOUN
ajeer-6552	382	5	are	be	AUX
ajeer-6552	382	6	similar	similar	ADJ
ajeer-6552	382	7	to	to	ADP
ajeer-6552	382	8	those	those	PRON
ajeer-6552	382	9	of	of	ADP
ajeer-6552	382	10	larger	large	ADJ
ajeer-6552	382	11	enterprises	enterprise	NOUN
ajeer-6552	382	12	,	,	PUNCT
ajeer-6552	382	13	the	the	DET
ajeer-6552	382	14	relative	relative	ADJ
ajeer-6552	382	15	financial	financial	ADJ
ajeer-6552	382	16	burden	burden	NOUN
ajeer-6552	382	17	on	on	ADP
ajeer-6552	382	18	small	small	ADJ
ajeer-6552	382	19	businesses	business	NOUN
ajeer-6552	382	20	is	be	AUX
ajeer-6552	382	21	significantly	significantly	ADV
ajeer-6552	382	22	higher	high	ADJ
ajeer-6552	382	23	.	.	PUNCT
ajeer-6552	383	1	lowering	lower	VERB
ajeer-6552	383	2	tax	tax	NOUN
ajeer-6552	383	3	rates	rate	NOUN
ajeer-6552	383	4	could	could	AUX
ajeer-6552	383	5	incentivize	incentivize	VERB
ajeer-6552	383	6	compliance	compliance	NOUN
ajeer-6552	383	7	and	and	CCONJ
ajeer-6552	383	8	support	support	NOUN
ajeer-6552	383	9	growth	growth	NOUN
ajeer-6552	383	10	.	.	PUNCT
ajeer-6552	384	1	additionally	additionally	ADV
ajeer-6552	384	2	,	,	PUNCT
ajeer-6552	384	3	the	the	DET
ajeer-6552	384	4	ghana	ghana	PROPN
ajeer-6552	384	5	revenue	revenue	PROPN
ajeer-6552	384	6	authority	authority	PROPN
ajeer-6552	384	7	(	(	PUNCT
ajeer-6552	384	8	gra	gra	PROPN
ajeer-6552	384	9	)	)	PUNCT
ajeer-6552	384	10	should	should	AUX
ajeer-6552	384	11	implement	implement	VERB
ajeer-6552	384	12	laws	law	NOUN
ajeer-6552	384	13	requiring	require	VERB
ajeer-6552	384	14	small	small	ADJ
ajeer-6552	384	15	businesses	business	NOUN
ajeer-6552	384	16	to	to	PART
ajeer-6552	384	17	maintain	maintain	VERB
ajeer-6552	384	18	proper	proper	ADJ
ajeer-6552	384	19	accounting	accounting	NOUN
ajeer-6552	384	20	records	record	NOUN
ajeer-6552	384	21	.	.	PUNCT
ajeer-6552	385	1	tax	tax	NOUN
ajeer-6552	385	2	assessments	assessment	NOUN
ajeer-6552	385	3	should	should	AUX
ajeer-6552	385	4	be	be	AUX
ajeer-6552	385	5	based	base	VERB
ajeer-6552	385	6	solely	solely	ADV
ajeer-6552	385	7	on	on	ADP
ajeer-6552	385	8	approved	approve	VERB
ajeer-6552	385	9	financial	financial	ADJ
ajeer-6552	385	10	statements	statement	NOUN
ajeer-6552	385	11	,	,	PUNCT
ajeer-6552	385	12	ensuring	ensure	VERB
ajeer-6552	385	13	transparency	transparency	NOUN
ajeer-6552	385	14	and	and	CCONJ
ajeer-6552	385	15	efficiency	efficiency	NOUN
ajeer-6552	385	16	.	.	PUNCT
ajeer-6552	386	1	to	to	PART
ajeer-6552	386	2	support	support	VERB
ajeer-6552	386	3	this	this	PRON
ajeer-6552	386	4	,	,	PUNCT
ajeer-6552	386	5	the	the	DET
ajeer-6552	386	6	gra	gra	PROPN
ajeer-6552	386	7	should	should	AUX
ajeer-6552	386	8	launch	launch	VERB
ajeer-6552	386	9	educational	educational	ADJ
ajeer-6552	386	10	programs	program	NOUN
ajeer-6552	386	11	emphasizing	emphasize	VERB
ajeer-6552	386	12	the	the	DET
ajeer-6552	386	13	importance	importance	NOUN
ajeer-6552	386	14	of	of	ADP
ajeer-6552	386	15	accurate	accurate	ADJ
ajeer-6552	386	16	bookkeeping	bookkeeping	NOUN
ajeer-6552	386	17	for	for	ADP
ajeer-6552	386	18	reliable	reliable	ADJ
ajeer-6552	386	19	tax	tax	NOUN
ajeer-6552	386	20	assessments	assessment	NOUN
ajeer-6552	386	21	.	.	PUNCT
ajeer-6552	387	1	small	small	ADJ
ajeer-6552	387	2	businesses	business	NOUN
ajeer-6552	387	3	must	must	AUX
ajeer-6552	387	4	also	also	ADV
ajeer-6552	387	5	actively	actively	ADV
ajeer-6552	387	6	adopt	adopt	VERB
ajeer-6552	387	7	proper	proper	ADJ
ajeer-6552	387	8	accounting	accounting	NOUN
ajeer-6552	387	9	practices	practice	NOUN
ajeer-6552	387	10	to	to	PART
ajeer-6552	387	11	combat	combat	VERB
ajeer-6552	387	12	tax	tax	NOUN
ajeer-6552	387	13	fraud	fraud	NOUN
ajeer-6552	387	14	and	and	CCONJ
ajeer-6552	387	15	increase	increase	VERB
ajeer-6552	387	16	government	government	NOUN
ajeer-6552	387	17	revenue	revenue	NOUN
ajeer-6552	387	18	for	for	ADP
ajeer-6552	387	19	national	national	ADJ
ajeer-6552	387	20	development	development	NOUN
ajeer-6552	387	21	.	.	PUNCT
ajeer-6552	388	1	lastly	lastly	ADV
ajeer-6552	388	2	,	,	PUNCT
ajeer-6552	388	3	by	by	ADP
ajeer-6552	388	4	simplifying	simplify	VERB
ajeer-6552	388	5	the	the	DET
ajeer-6552	388	6	tax	tax	NOUN
ajeer-6552	388	7	system	system	NOUN
ajeer-6552	388	8	,	,	PUNCT
ajeer-6552	388	9	reducing	reduce	VERB
ajeer-6552	388	10	rates	rate	NOUN
ajeer-6552	388	11	,	,	PUNCT
ajeer-6552	388	12	and	and	CCONJ
ajeer-6552	388	13	improving	improve	VERB
ajeer-6552	388	14	accounting	accounting	NOUN
ajeer-6552	388	15	standards	standard	NOUN
ajeer-6552	388	16	,	,	PUNCT
ajeer-6552	388	17	these	these	DET
ajeer-6552	388	18	measures	measure	NOUN
ajeer-6552	388	19	aim	aim	VERB
ajeer-6552	388	20	to	to	PART
ajeer-6552	388	21	enhance	enhance	VERB
ajeer-6552	388	22	compliance	compliance	NOUN
ajeer-6552	388	23	,	,	PUNCT
ajeer-6552	388	24	reduce	reduce	VERB
ajeer-6552	388	25	financial	financial	ADJ
ajeer-6552	388	26	strain	strain	NOUN
ajeer-6552	388	27	,	,	PUNCT
ajeer-6552	388	28	and	and	CCONJ
ajeer-6552	388	29	promote	promote	VERB
ajeer-6552	388	30	the	the	DET
ajeer-6552	388	31	sustainable	sustainable	ADJ
ajeer-6552	388	32	growth	growth	NOUN
ajeer-6552	388	33	of	of	ADP
ajeer-6552	388	34	small	small	ADJ
ajeer-6552	388	35	businesses	business	NOUN
ajeer-6552	388	36	in	in	ADP
ajeer-6552	388	37	ghana	ghana	PROPN
ajeer-6552	388	38	.	.	PUNCT
ajeer-6552	389	1	5.3	5.3	NUM
ajeer-6552	389	2	.	.	PUNCT
ajeer-6552	389	3	limitations	limitation	NOUN
ajeer-6552	389	4	and	and	CCONJ
ajeer-6552	389	5	further	further	ADJ
ajeer-6552	389	6	studies	study	NOUN
ajeer-6552	389	7	more	more	ADJ
ajeer-6552	389	8	studies	study	NOUN
ajeer-6552	389	9	need	need	VERB
ajeer-6552	389	10	to	to	PART
ajeer-6552	389	11	be	be	AUX
ajeer-6552	389	12	carried	carry	VERB
ajeer-6552	389	13	out	out	ADP
ajeer-6552	389	14	to	to	PART
ajeer-6552	389	15	ascertain	ascertain	VERB
ajeer-6552	389	16	the	the	DET
ajeer-6552	389	17	effect	effect	NOUN
ajeer-6552	389	18	of	of	ADP
ajeer-6552	389	19	tax	tax	NOUN
ajeer-6552	389	20	incentives	incentive	NOUN
ajeer-6552	389	21	in	in	ADP
ajeer-6552	389	22	ensuring	ensure	VERB
ajeer-6552	389	23	that	that	SCONJ
ajeer-6552	389	24	small	small	ADJ
ajeer-6552	389	25	businesses	business	NOUN
ajeer-6552	389	26	honor	honor	VERB
ajeer-6552	389	27	their	their	PRON
ajeer-6552	389	28	tax	tax	NOUN
ajeer-6552	389	29	obligations	obligation	NOUN
ajeer-6552	389	30	.	.	PUNCT
ajeer-6552	390	1	additionally	additionally	ADV
ajeer-6552	390	2	,	,	PUNCT
ajeer-6552	390	3	further	further	ADJ
ajeer-6552	390	4	studies	study	NOUN
ajeer-6552	390	5	need	need	VERB
ajeer-6552	390	6	to	to	PART
ajeer-6552	390	7	be	be	AUX
ajeer-6552	390	8	conducted	conduct	VERB
ajeer-6552	390	9	to	to	PART
ajeer-6552	390	10	determine	determine	VERB
ajeer-6552	390	11	whether	whether	SCONJ
ajeer-6552	390	12	or	or	CCONJ
ajeer-6552	390	13	not	not	PART
ajeer-6552	390	14	firm	firm	ADJ
ajeer-6552	390	15	size	size	NOUN
ajeer-6552	390	16	moderates	moderate	VERB
ajeer-6552	390	17	the	the	DET
ajeer-6552	390	18	predictive	predictive	ADJ
ajeer-6552	390	19	relationship	relationship	NOUN
ajeer-6552	390	20	between	between	ADP
ajeer-6552	390	21	taxation	taxation	NOUN
ajeer-6552	390	22	and	and	CCONJ
ajeer-6552	390	23	the	the	DET
ajeer-6552	390	24	growth	growth	NOUN
ajeer-6552	390	25	of	of	ADP
ajeer-6552	390	26	small	small	ADJ
ajeer-6552	390	27	businesses	business	NOUN
ajeer-6552	390	28	within	within	ADP
ajeer-6552	390	29	the	the	DET
ajeer-6552	390	30	cape	cape	NOUN
ajeer-6552	390	31	coast	coast	PROPN
ajeer-6552	390	32	metropolis	metropolis	PROPN
ajeer-6552	390	33	.	.	PUNCT
ajeer-6552	391	1	lastly	lastly	ADV
ajeer-6552	391	2	,	,	PUNCT
ajeer-6552	391	3	more	more	ADJ
ajeer-6552	391	4	studies	study	NOUN
ajeer-6552	391	5	must	must	AUX
ajeer-6552	391	6	be	be	AUX
ajeer-6552	391	7	conducted	conduct	VERB
ajeer-6552	391	8	to	to	PART
ajeer-6552	391	9	investigate	investigate	VERB
ajeer-6552	391	10	the	the	DET
ajeer-6552	391	11	influence	influence	NOUN
ajeer-6552	391	12	of	of	ADP
ajeer-6552	391	13	taxation	taxation	NOUN
ajeer-6552	391	14	on	on	ADP
ajeer-6552	391	15	the	the	DET
ajeer-6552	391	16	capital	capital	NOUN
ajeer-6552	391	17	of	of	ADP
ajeer-6552	391	18	small	small	ADJ
ajeer-6552	391	19	businesses	business	NOUN
ajeer-6552	391	20	in	in	ADP
ajeer-6552	391	21	ghana	ghana	PROPN
ajeer-6552	391	22	.	.	PUNCT
ajeer-6552	392	1	references	reference	NOUN
ajeer-6552	392	2	abiahu	abiahu	NOUN
ajeer-6552	392	3	,	,	PUNCT
ajeer-6552	392	4	m.-f	m.-f	PROPN
ajeer-6552	392	5	.	.	PUNCT
ajeer-6552	393	1	c.	c.	NOUN
ajeer-6552	393	2	,	,	PUNCT
ajeer-6552	393	3	emuoghene	emuoghene	NOUN
ajeer-6552	393	4	,	,	PUNCT
ajeer-6552	393	5	o.	o.	INTJ
ajeer-6552	393	6	,	,	PUNCT
ajeer-6552	393	7	egbunike	egbunike	ADJ
ajeer-6552	393	8	,	,	PUNCT
ajeer-6552	393	9	a.	a.	NOUN
ajeer-6552	393	10	,	,	PUNCT
ajeer-6552	393	11	&	&	CCONJ
ajeer-6552	393	12	obada	obada	PROPN
ajeer-6552	393	13	,	,	PUNCT
ajeer-6552	393	14	p.	p.	NOUN
ajeer-6552	393	15	j.	j.	PROPN
ajeer-6552	393	16	(	(	PUNCT
ajeer-6552	393	17	2021	2021	NUM
ajeer-6552	393	18	)	)	PUNCT
ajeer-6552	393	19	.	.	PUNCT
ajeer-6552	394	1	tax	tax	NOUN
ajeer-6552	394	2	administration	administration	NOUN
ajeer-6552	394	3	in	in	ADP
ajeer-6552	394	4	developing	develop	VERB
ajeer-6552	394	5	countries	country	NOUN
ajeer-6552	394	6	.	.	PUNCT
ajeer-6552	395	1	paper	paper	NOUN
ajeer-6552	395	2	presented	present	VERB
ajeer-6552	395	3	at	at	ADP
ajeer-6552	395	4	the	the	DET
ajeer-6552	395	5	college	college	NOUN
ajeer-6552	395	6	,	,	PUNCT
ajeer-6552	395	7	eo	eo	PROPN
ajeer-6552	395	8	,	,	PUNCT
ajeer-6552	395	9	abiahu	abiahu	PROPN
ajeer-6552	395	10	,	,	PUNCT
ajeer-6552	395	11	mc	mc	PROPN
ajeer-6552	395	12	,	,	PUNCT
ajeer-6552	395	13	egbunike	egbunike	PROPN
ajeer-6552	395	14	,	,	PUNCT
ajeer-6552	395	15	pa	pa	PROPN
ajeer-6552	395	16	&	&	CCONJ
ajeer-6552	395	17	obada	obada	PROPN
ajeer-6552	395	18	,	,	PUNCT
ajeer-6552	395	19	pj	pj	PROPN
ajeer-6552	395	20	(	(	PUNCT
ajeer-6552	395	21	2021	2021	NUM
ajeer-6552	395	22	,	,	PUNCT
ajeer-6552	395	23	january	january	PROPN
ajeer-6552	395	24	)	)	PUNCT
ajeer-6552	395	25	.	.	PUNCT
ajeer-6552	396	1	tax	tax	NOUN
ajeer-6552	396	2	administration	administration	NOUN
ajeer-6552	396	3	in	in	ADP
ajeer-6552	396	4	developing	develop	VERB
ajeer-6552	396	5	countries	country	NOUN
ajeer-6552	396	6	.	.	PUNCT
ajeer-6552	397	1	in	in	ADP
ajeer-6552	397	2	taxation	taxation	NOUN
ajeer-6552	397	3	,	,	PUNCT
ajeer-6552	397	4	social	social	ADJ
ajeer-6552	397	5	contract	contract	NOUN
ajeer-6552	397	6	and	and	CCONJ
ajeer-6552	397	7	economic	economic	ADJ
ajeer-6552	397	8	development	development	NOUN
ajeer-6552	397	9	.	.	PUNCT
ajeer-6552	398	1	proceedings	proceeding	NOUN
ajeer-6552	398	2	of	of	ADP
ajeer-6552	398	3	4th	4th	ADJ
ajeer-6552	398	4	annual	annual	ADJ
ajeer-6552	398	5	international	international	ADJ
ajeer-6552	398	6	academic	academic	ADJ
ajeer-6552	398	7	conference	conference	NOUN
ajeer-6552	398	8	of	of	ADP
ajeer-6552	398	9	the	the	DET
ajeer-6552	398	10	chartered	chartered	PROPN
ajeer-6552	398	11	institute	institute	PROPN
ajeer-6552	398	12	of	of	ADP
ajeer-6552	398	13	taxation	taxation	PROPN
ajeer-6552	398	14	of	of	ADP
ajeer-6552	398	15	nigeria	nigeria	PROPN
ajeer-6552	398	16	(	(	PUNCT
ajeer-6552	398	17	citn	citn	NOUN
ajeer-6552	398	18	)	)	PUNCT
ajeer-6552	398	19	.	.	PUNCT
ajeer-6552	399	1	adefunke	adefunke	PROPN
ajeer-6552	399	2	,	,	PUNCT
ajeer-6552	399	3	a.	a.	PROPN
ajeer-6552	399	4	b.	b.	PROPN
ajeer-6552	399	5	,	,	PUNCT
ajeer-6552	399	6	&	&	CCONJ
ajeer-6552	399	7	usiomon	usiomon	PROPN
ajeer-6552	399	8	,	,	PUNCT
ajeer-6552	399	9	a.	a.	NOUN
ajeer-6552	399	10	o.	o.	NOUN
ajeer-6552	399	11	(	(	PUNCT
ajeer-6552	399	12	2022	2022	NUM
ajeer-6552	399	13	)	)	PUNCT
ajeer-6552	399	14	.	.	PUNCT
ajeer-6552	400	1	impact	impact	NOUN
ajeer-6552	400	2	of	of	ADP
ajeer-6552	400	3	company	company	NOUN
ajeer-6552	400	4	income	income	NOUN
ajeer-6552	400	5	tax	tax	NOUN
ajeer-6552	400	6	on	on	ADP
ajeer-6552	400	7	corporate	corporate	ADJ
ajeer-6552	400	8	profitability	profitability	NOUN
ajeer-6552	400	9	in	in	ADP
ajeer-6552	400	10	nigeria	nigeria	PROPN
ajeer-6552	400	11	.	.	PUNCT
ajeer-6552	401	1	indian	indian	PROPN
ajeer-6552	401	2	journal	journal	PROPN
ajeer-6552	401	3	of	of	ADP
ajeer-6552	401	4	finance	finance	NOUN
ajeer-6552	401	5	and	and	CCONJ
ajeer-6552	401	6	banking	banking	NOUN
ajeer-6552	401	7	,	,	PUNCT
ajeer-6552	401	8	9(1	9(1	NUM
ajeer-6552	401	9	)	)	PUNCT
ajeer-6552	401	10	,	,	PUNCT
ajeer-6552	401	11	104	104	NUM
ajeer-6552	401	12	-	-	SYM
ajeer-6552	401	13	114	114	NUM
ajeer-6552	401	14	.	.	PUNCT
ajeer-6552	402	1	https://doi.org/10.46281/ijfb.v9i1.1567	https://doi.org/10.46281/ijfb.v9i1.1567	NUM
ajeer-6552	402	2	adèr	adèr	NOUN
ajeer-6552	402	3	,	,	PUNCT
ajeer-6552	402	4	h.	h.	PROPN
ajeer-6552	402	5	j.	j.	PROPN
ajeer-6552	402	6	(	(	PUNCT
ajeer-6552	402	7	2008	2008	NUM
ajeer-6552	402	8	)	)	PUNCT
ajeer-6552	402	9	.	.	PUNCT
ajeer-6552	403	1	advising	advise	VERB
ajeer-6552	403	2	on	on	ADP
ajeer-6552	403	3	research	research	NOUN
ajeer-6552	403	4	methods	method	NOUN
ajeer-6552	403	5	:	:	PUNCT
ajeer-6552	403	6	a	a	DET
ajeer-6552	403	7	consultant	consultant	NOUN
ajeer-6552	403	8	's	's	PART
ajeer-6552	403	9	companion	companion	NOUN
ajeer-6552	403	10	.	.	PUNCT
ajeer-6552	404	1	huizen	huizen	PROPN
ajeer-6552	404	2	:	:	PUNCT
ajeer-6552	404	3	johannes	johannes	PROPN
ajeer-6552	404	4	van	van	PROPN
ajeer-6552	404	5	kessel	kessel	PROPN
ajeer-6552	404	6	publishing	publishing	PROPN
ajeer-6552	404	7	.	.	PUNCT
ajeer-6552	405	1	afrane	afrane	PROPN
ajeer-6552	405	2	,	,	PUNCT
ajeer-6552	405	3	s.	s.	PROPN
ajeer-6552	405	4	,	,	PUNCT
ajeer-6552	405	5	&	&	CCONJ
ajeer-6552	405	6	ahiable	ahiable	ADJ
ajeer-6552	405	7	,	,	PUNCT
ajeer-6552	405	8	g.	g.	PROPN
ajeer-6552	405	9	(	(	PUNCT
ajeer-6552	405	10	2016	2016	NUM
ajeer-6552	405	11	)	)	PUNCT
ajeer-6552	405	12	.	.	PUNCT
ajeer-6552	406	1	the	the	DET
ajeer-6552	406	2	informal	informal	ADJ
ajeer-6552	406	3	economy	economy	NOUN
ajeer-6552	406	4	and	and	CCONJ
ajeer-6552	406	5	microfinance	microfinance	NOUN
ajeer-6552	406	6	in	in	ADP
ajeer-6552	406	7	kumasi	kumasi	NOUN
ajeer-6552	406	8	.	.	PUNCT
ajeer-6552	407	1	african	african	ADJ
ajeer-6552	407	2	journal	journal	PROPN
ajeer-6552	407	3	of	of	ADP
ajeer-6552	407	4	applied	apply	VERB
ajeer-6552	407	5	research	research	NOUN
ajeer-6552	407	6	,	,	PUNCT
ajeer-6552	407	7	3(4	3(4	NUM
ajeer-6552	407	8	)	)	PUNCT
ajeer-6552	407	9	,	,	PUNCT
ajeer-6552	407	10	45	45	NUM
ajeer-6552	407	11	-	-	SYM
ajeer-6552	407	12	53	53	NUM
ajeer-6552	407	13	.	.	PUNCT
ajeer-6552	408	1	akaba	akaba	PROPN
ajeer-6552	408	2	,	,	PUNCT
ajeer-6552	408	3	j.	j.	PROPN
ajeer-6552	408	4	(	(	PUNCT
ajeer-6552	408	5	2015	2015	NUM
ajeer-6552	408	6	)	)	PUNCT
ajeer-6552	408	7	.	.	PUNCT
ajeer-6552	409	1	assessing	assess	VERB
ajeer-6552	409	2	the	the	DET
ajeer-6552	409	3	financial	financial	ADJ
ajeer-6552	409	4	management	management	NOUN
ajeer-6552	409	5	practices	practice	NOUN
ajeer-6552	409	6	of	of	ADP
ajeer-6552	409	7	runel	runel	NOUN
ajeer-6552	409	8	oil	oil	NOUN
ajeer-6552	409	9	limited	limit	VERB
ajeer-6552	409	10	,	,	PUNCT
ajeer-6552	409	11	a	a	DET
ajeer-6552	409	12	tema	tema	NOUN
ajeer-6552	409	13	based	base	VERB
ajeer-6552	409	14	domestic	domestic	ADJ
ajeer-6552	409	15	oil	oil	NOUN
ajeer-6552	409	16	company	company	NOUN
ajeer-6552	409	17	in	in	ADP
ajeer-6552	409	18	ghana	ghana	PROPN
ajeer-6552	409	19	.	.	PUNCT
ajeer-6552	410	1	11(1	11(1	NUM
ajeer-6552	410	2	)	)	PUNCT
ajeer-6552	410	3	,	,	PUNCT
ajeer-6552	410	4	12	12	NUM
ajeer-6552	410	5	-	-	SYM
ajeer-6552	410	6	25	25	NUM
ajeer-6552	410	7	.	.	PUNCT
ajeer-6552	411	1	ali	ali	PROPN
ajeer-6552	411	2	-	-	PUNCT
ajeer-6552	411	3	nakyea	nakyea	VERB
ajeer-6552	411	4	,	,	PUNCT
ajeer-6552	411	5	a.	a.	NOUN
ajeer-6552	411	6	(	(	PUNCT
ajeer-6552	411	7	2008	2008	NUM
ajeer-6552	411	8	)	)	PUNCT
ajeer-6552	411	9	.	.	PUNCT
ajeer-6552	412	1	taxation	taxation	NOUN
ajeer-6552	412	2	in	in	ADP
ajeer-6552	412	3	ghana	ghana	PROPN
ajeer-6552	412	4	:	:	PUNCT
ajeer-6552	412	5	principles	principle	VERB
ajeer-6552	412	6	practice	practice	NOUN
ajeer-6552	412	7	and	and	CCONJ
ajeer-6552	412	8	planning	planning	NOUN
ajeer-6552	412	9	.	.	PUNCT
ajeer-6552	413	1	accra	accra	PROPN
ajeer-6552	413	2	,	,	PUNCT
ajeer-6552	413	3	ghana	ghana	PROPN
ajeer-6552	413	4	:	:	PUNCT
ajeer-6552	413	5	sage	sage	NOUN
ajeer-6552	413	6	publications	publication	NOUN
ajeer-6552	413	7	.	.	PUNCT
ajeer-6552	414	1	amanamah	amanamah	PROPN
ajeer-6552	414	2	,	,	PUNCT
ajeer-6552	414	3	r.	r.	PROPN
ajeer-6552	414	4	,	,	PUNCT
ajeer-6552	414	5	&	&	CCONJ
ajeer-6552	414	6	owusu	owusu	PROPN
ajeer-6552	414	7	,	,	PUNCT
ajeer-6552	414	8	e.	e.	PROPN
ajeer-6552	414	9	(	(	PUNCT
ajeer-6552	414	10	2016	2016	NUM
ajeer-6552	414	11	)	)	PUNCT
ajeer-6552	414	12	.	.	PUNCT
ajeer-6552	415	1	perception	perception	NOUN
ajeer-6552	415	2	on	on	ADP
ajeer-6552	415	3	fair	fair	ADJ
ajeer-6552	415	4	value	value	NOUN
ajeer-6552	415	5	measurement	measurement	NOUN
ajeer-6552	415	6	in	in	ADP
ajeer-6552	415	7	ghana	ghana	PROPN
ajeer-6552	415	8	:	:	PUNCT
ajeer-6552	415	9	evidence	evidence	NOUN
ajeer-6552	415	10	from	from	ADP
ajeer-6552	415	11	account	account	NOUN
ajeer-6552	415	12	personnel	personnel	NOUN
ajeer-6552	415	13	.	.	PUNCT
ajeer-6552	416	1	african	african	ADJ
ajeer-6552	416	2	journal	journal	PROPN
ajeer-6552	416	3	of	of	ADP
ajeer-6552	416	4	applied	apply	VERB
ajeer-6552	416	5	research	research	NOUN
ajeer-6552	416	6	,	,	PUNCT
ajeer-6552	416	7	2(2	2(2	NUM
ajeer-6552	416	8	)	)	PUNCT
ajeer-6552	416	9	,	,	PUNCT
ajeer-6552	416	10	35	35	NUM
ajeer-6552	416	11	-	-	SYM
ajeer-6552	416	12	45	45	NUM
ajeer-6552	416	13	.	.	PUNCT
ajeer-6552	417	1	ameyaw	ameyaw	PROPN
ajeer-6552	417	2	,	,	PUNCT
ajeer-6552	417	3	b.	b.	PROPN
ajeer-6552	417	4	,	,	PUNCT
ajeer-6552	417	5	korang	korang	PROPN
ajeer-6552	417	6	,	,	PUNCT
ajeer-6552	417	7	j.	j.	PROPN
ajeer-6552	417	8	,	,	PUNCT
ajeer-6552	417	9	twum	twum	NOUN
ajeer-6552	417	10	,	,	PUNCT
ajeer-6552	417	11	e.	e.	PROPN
ajeer-6552	417	12	,	,	PUNCT
ajeer-6552	417	13	&	&	CCONJ
ajeer-6552	417	14	asante	asante	PROPN
ajeer-6552	417	15	,	,	PUNCT
ajeer-6552	417	16	i.	i.	PROPN
ajeer-6552	417	17	(	(	PUNCT
ajeer-6552	417	18	2016	2016	NUM
ajeer-6552	417	19	)	)	PUNCT
ajeer-6552	417	20	.	.	PUNCT
ajeer-6552	418	1	tax	tax	NOUN
ajeer-6552	418	2	policy	policy	NOUN
ajeer-6552	418	3	,	,	PUNCT
ajeer-6552	418	4	smes	sme	NOUN
ajeer-6552	418	5	compliance	compliance	NOUN
ajeer-6552	418	6	,	,	PUNCT
ajeer-6552	418	7	perception	perception	NOUN
ajeer-6552	418	8	and	and	CCONJ
ajeer-6552	418	9	growth	growth	NOUN
ajeer-6552	418	10	relationship	relationship	NOUN
ajeer-6552	418	11	in	in	ADP
ajeer-6552	418	12	ghana	ghana	PROPN
ajeer-6552	418	13	:	:	PUNCT
ajeer-6552	418	14	an	an	DET
ajeer-6552	418	15	empirical	empirical	ADJ
ajeer-6552	418	16	analysis	analysis	NOUN
ajeer-6552	418	17	.	.	PUNCT
ajeer-6552	419	1	british	british	ADJ
ajeer-6552	419	2	journal	journal	PROPN
ajeer-6552	419	3	of	of	ADP
ajeer-6552	419	4	economics	economic	NOUN
ajeer-6552	419	5	,	,	PUNCT
ajeer-6552	419	6	management	management	NOUN
ajeer-6552	419	7	&	&	CCONJ
ajeer-6552	419	8	trade	trade	PROPN
ajeer-6552	419	9	,	,	PUNCT
ajeer-6552	419	10	11(2	11(2	NUM
ajeer-6552	419	11	)	)	PUNCT
ajeer-6552	419	12	,	,	PUNCT
ajeer-6552	419	13	1	1	NUM
ajeer-6552	419	14	-	-	SYM
ajeer-6552	419	15	11	11	NUM
ajeer-6552	419	16	.	.	PUNCT
ajeer-6552	420	1	https://doi.org/10.9734/bjemt/2016/22030	https://doi.org/10.9734/bjemt/2016/22030	PROPN
ajeer-6552	420	2	amoako	amoako	PROPN
ajeer-6552	420	3	,	,	PUNCT
ajeer-6552	420	4	g.	g.	PROPN
ajeer-6552	420	5	k.	k.	PROPN
ajeer-6552	420	6	(	(	PUNCT
ajeer-6552	420	7	2013	2013	NUM
ajeer-6552	420	8	)	)	PUNCT
ajeer-6552	420	9	.	.	PUNCT
ajeer-6552	421	1	accounting	accounting	NOUN
ajeer-6552	421	2	practices	practice	NOUN
ajeer-6552	421	3	of	of	ADP
ajeer-6552	421	4	smes	sme	NOUN
ajeer-6552	421	5	:	:	PUNCT
ajeer-6552	421	6	a	a	DET
ajeer-6552	421	7	case	case	NOUN
ajeer-6552	421	8	study	study	NOUN
ajeer-6552	421	9	of	of	ADP
ajeer-6552	421	10	kumasi	kumasi	PROPN
ajeer-6552	421	11	metropolis	metropolis	PROPN
ajeer-6552	421	12	in	in	ADP
ajeer-6552	421	13	ghana	ghana	PROPN
ajeer-6552	421	14	.	.	PUNCT
ajeer-6552	422	1	international	international	ADJ
ajeer-6552	422	2	journal	journal	PROPN
ajeer-6552	422	3	of	of	ADP
ajeer-6552	422	4	business	business	NOUN
ajeer-6552	422	5	and	and	CCONJ
ajeer-6552	422	6	management	management	NOUN
ajeer-6552	422	7	,	,	PUNCT
ajeer-6552	422	8	8(24	8(24	NUM
ajeer-6552	422	9	)	)	PUNCT
ajeer-6552	422	10	,	,	PUNCT
ajeer-6552	422	11	57	57	NUM
ajeer-6552	422	12	-	-	SYM
ajeer-6552	422	13	73	73	NUM
ajeer-6552	422	14	.	.	PUNCT
ajeer-6552	423	1	anane	anane	PROPN
ajeer-6552	423	2	,	,	PUNCT
ajeer-6552	423	3	g.	g.	PROPN
ajeer-6552	423	4	k.	k.	PROPN
ajeer-6552	423	5	,	,	PUNCT
ajeer-6552	423	6	cobbinah	cobbinah	PROPN
ajeer-6552	423	7	,	,	PUNCT
ajeer-6552	423	8	p.	p.	PROPN
ajeer-6552	423	9	,	,	PUNCT
ajeer-6552	423	10	&	&	CCONJ
ajeer-6552	423	11	manu	manu	PROPN
ajeer-6552	423	12	,	,	PUNCT
ajeer-6552	423	13	j.	j.	PROPN
ajeer-6552	423	14	k.	k.	PROPN
ajeer-6552	423	15	(	(	PUNCT
ajeer-6552	423	16	2013	2013	NUM
ajeer-6552	423	17	)	)	PUNCT
ajeer-6552	423	18	.	.	PUNCT
ajeer-6552	424	1	sustainability	sustainability	NOUN
ajeer-6552	424	2	of	of	ADP
ajeer-6552	424	3	small	small	ADJ
ajeer-6552	424	4	and	and	CCONJ
ajeer-6552	424	5	medium	medium	ADJ
ajeer-6552	424	6	scale	scale	NOUN
ajeer-6552	424	7	enterprises	enterprise	NOUN
ajeer-6552	424	8	in	in	ADP
ajeer-6552	424	9	rural	rural	ADJ
ajeer-6552	424	10	ghana	ghana	PROPN
ajeer-6552	424	11	:	:	PUNCT
ajeer-6552	424	12	the	the	DET
ajeer-6552	424	13	role	role	NOUN
ajeer-6552	424	14	of	of	ADP
ajeer-6552	424	15	microfinance	microfinance	NOUN
ajeer-6552	424	16	institutions	institution	NOUN
ajeer-6552	424	17	.	.	PUNCT
ajeer-6552	425	1	asian	asian	ADJ
ajeer-6552	425	2	economic	economic	ADJ
ajeer-6552	425	3	and	and	CCONJ
ajeer-6552	425	4	financial	financial	ADJ
ajeer-6552	425	5	review	review	NOUN
ajeer-6552	425	6	,	,	PUNCT
ajeer-6552	425	7	3(8	3(8	NUM
ajeer-6552	425	8	)	)	PUNCT
ajeer-6552	425	9	,	,	PUNCT
ajeer-6552	425	10	1003	1003	NUM
ajeer-6552	425	11	-	-	SYM
ajeer-6552	425	12	1017	1017	NUM
ajeer-6552	425	13	.	.	PUNCT
ajeer-6552	426	1	anim	anim	NOUN
ajeer-6552	426	2	,	,	PUNCT
ajeer-6552	426	3	i.	i.	PROPN
ajeer-6552	426	4	k.	k.	PROPN
ajeer-6552	426	5	,	,	PUNCT
ajeer-6552	426	6	awotwe	awotwe	PROPN
ajeer-6552	426	7	,	,	PUNCT
ajeer-6552	426	8	e.	e.	PROPN
ajeer-6552	426	9	,	,	PUNCT
ajeer-6552	426	10	nyarku	nyarku	PROPN
ajeer-6552	426	11	,	,	PUNCT
ajeer-6552	426	12	k.	k.	PROPN
ajeer-6552	426	13	m.	m.	PROPN
ajeer-6552	426	14	,	,	PUNCT
ajeer-6552	426	15	&	&	CCONJ
ajeer-6552	426	16	kusi	kusi	PROPN
ajeer-6552	426	17	,	,	PUNCT
ajeer-6552	426	18	l.	l.	PROPN
ajeer-6552	426	19	y.	y.	PROPN
ajeer-6552	426	20	(	(	PUNCT
ajeer-6552	426	21	2020	2020	NUM
ajeer-6552	426	22	)	)	PUNCT
ajeer-6552	426	23	.	.	PUNCT
ajeer-6552	427	1	tax	tax	NOUN
ajeer-6552	427	2	administration	administration	NOUN
ajeer-6552	427	3	,	,	PUNCT
ajeer-6552	427	4	tax	tax	NOUN
ajeer-6552	427	5	incentive	incentive	NOUN
ajeer-6552	427	6	and	and	CCONJ
ajeer-6552	427	7	smes	sme	NOUN
ajeer-6552	427	8	’	'	PUNCT
ajeer-6552	427	9	growth	growth	NOUN
ajeer-6552	427	10	:	:	PUNCT
ajeer-6552	427	11	the	the	DET
ajeer-6552	427	12	moderating	moderate	VERB
ajeer-6552	427	13	effect	effect	NOUN
ajeer-6552	427	14	of	of	ADP
ajeer-6552	427	15	firms	firm	NOUN
ajeer-6552	427	16	size	size	VERB
ajeer-6552	427	17	.	.	PUNCT
ajeer-6552	428	1	journal	journal	PROPN
ajeer-6552	428	2	of	of	ADP
ajeer-6552	428	3	business	business	NOUN
ajeer-6552	428	4	and	and	CCONJ
ajeer-6552	428	5	enterprise	enterprise	NOUN
ajeer-6552	428	6	development	development	NOUN
ajeer-6552	428	7	,	,	PUNCT
ajeer-6552	428	8	9	9	NUM
ajeer-6552	428	9	.	.	PUNCT
ajeer-6552	429	1	https://doi.org/10.47963/jobed.v9i.180	https://doi.org/10.47963/jobed.v9i.180	PROPN
ajeer-6552	429	2	antwi	antwi	ADJ
ajeer-6552	429	3	,	,	PUNCT
ajeer-6552	429	4	s.	s.	PROPN
ajeer-6552	429	5	k.	k.	PROPN
ajeer-6552	429	6	,	,	PUNCT
ajeer-6552	429	7	inusah	inusah	NOUN
ajeer-6552	429	8	,	,	PUNCT
ajeer-6552	429	9	a.	a.	NOUN
ajeer-6552	429	10	m.	m.	NOUN
ajeer-6552	429	11	,	,	PUNCT
ajeer-6552	429	12	&	&	CCONJ
ajeer-6552	429	13	hamza	hamza	PROPN
ajeer-6552	429	14	,	,	PUNCT
ajeer-6552	429	15	k.	k.	PROPN
ajeer-6552	429	16	(	(	PUNCT
ajeer-6552	429	17	2015	2015	NUM
ajeer-6552	429	18	)	)	PUNCT
ajeer-6552	429	19	.	.	PUNCT
ajeer-6552	430	1	the	the	DET
ajeer-6552	430	2	effect	effect	NOUN
ajeer-6552	430	3	of	of	ADP
ajeer-6552	430	4	demographic	demographic	ADJ
ajeer-6552	430	5	characteristics	characteristic	NOUN
ajeer-6552	430	6	of	of	ADP
ajeer-6552	430	7	small	small	ADJ
ajeer-6552	430	8	and	and	CCONJ
ajeer-6552	430	9	medium	medium	ADJ
ajeer-6552	430	10	entrepreneurs	entrepreneur	NOUN
ajeer-6552	430	11	on	on	ADP
ajeer-6552	430	12	tax	tax	NOUN
ajeer-6552	430	13	compliance	compliance	NOUN
ajeer-6552	430	14	in	in	ADP
ajeer-6552	430	15	the	the	DET
ajeer-6552	430	16	tamale	tamale	NOUN
ajeer-6552	430	17	metropolis	metropolis	PROPN
ajeer-6552	430	18	,	,	PUNCT
ajeer-6552	430	19	ghana	ghana	PROPN
ajeer-6552	430	20	.	.	PUNCT
ajeer-6552	431	1	international	international	ADJ
ajeer-6552	431	2	journal	journal	PROPN
ajeer-6552	431	3	of	of	ADP
ajeer-6552	431	4	economics	economic	NOUN
ajeer-6552	431	5	,	,	PUNCT
ajeer-6552	431	6	commerce	commerce	NOUN
ajeer-6552	431	7	and	and	CCONJ
ajeer-6552	431	8	management	management	NOUN
ajeer-6552	431	9	,	,	PUNCT
ajeer-6552	431	10	3(3	3(3	NUM
ajeer-6552	431	11	)	)	PUNCT
ajeer-6552	431	12	,	,	PUNCT
ajeer-6552	431	13	1	1	NUM
ajeer-6552	431	14	-	-	SYM
ajeer-6552	431	15	20	20	NUM
ajeer-6552	431	16	.	.	PUNCT
ajeer-6552	432	1	atawodi	atawodi	PROPN
ajeer-6552	432	2	,	,	PUNCT
ajeer-6552	432	3	o.	o.	PROPN
ajeer-6552	432	4	w.	w.	PROPN
ajeer-6552	432	5	,	,	PUNCT
ajeer-6552	432	6	&	&	CCONJ
ajeer-6552	432	7	ojeka	ojeka	PROPN
ajeer-6552	432	8	,	,	PUNCT
ajeer-6552	432	9	s.	s.	PROPN
ajeer-6552	432	10	a.	a.	PROPN
ajeer-6552	432	11	(	(	PUNCT
ajeer-6552	432	12	2012	2012	NUM
ajeer-6552	432	13	)	)	PUNCT
ajeer-6552	432	14	.	.	PUNCT
ajeer-6552	433	1	factors	factor	NOUN
ajeer-6552	433	2	that	that	PRON
ajeer-6552	433	3	affect	affect	VERB
ajeer-6552	433	4	tax	tax	NOUN
ajeer-6552	433	5	compliance	compliance	NOUN
ajeer-6552	433	6	among	among	ADP
ajeer-6552	433	7	small	small	ADJ
ajeer-6552	433	8	and	and	CCONJ
ajeer-6552	433	9	medium	medium	ADJ
ajeer-6552	433	10	enterprises	enterprise	NOUN
ajeer-6552	433	11	(	(	PUNCT
ajeer-6552	433	12	smes	sme	NOUN
ajeer-6552	433	13	)	)	PUNCT
ajeer-6552	433	14	in	in	ADP
ajeer-6552	433	15	north	north	PROPN
ajeer-6552	433	16	central	central	PROPN
ajeer-6552	433	17	nigeria	nigeria	PROPN
ajeer-6552	433	18	.	.	PUNCT
ajeer-6552	434	1	international	international	ADJ
ajeer-6552	434	2	journal	journal	PROPN
ajeer-6552	434	3	of	of	ADP
ajeer-6552	434	4	business	business	NOUN
ajeer-6552	434	5	and	and	CCONJ
ajeer-6552	434	6	management	management	NOUN
ajeer-6552	434	7	,	,	PUNCT
ajeer-6552	434	8	7(12	7(12	NUM
ajeer-6552	434	9	)	)	PUNCT
ajeer-6552	434	10	,	,	PUNCT
ajeer-6552	434	11	87	87	NUM
ajeer-6552	434	12	.	.	PUNCT
ajeer-6552	435	1	https://doi.org/10.5539/ijbm.v7n12p87	https://doi.org/10.5539/ijbm.v7n12p87	PRON
ajeer-6552	435	2	awotwe	awotwe	NOUN
ajeer-6552	435	3	,	,	PUNCT
ajeer-6552	435	4	e.	e.	PROPN
ajeer-6552	435	5	(	(	PUNCT
ajeer-6552	435	6	2018	2018	NUM
ajeer-6552	435	7	)	)	PUNCT
ajeer-6552	435	8	.	.	PUNCT
ajeer-6552	436	1	effects	effect	NOUN
ajeer-6552	436	2	of	of	ADP
ajeer-6552	436	3	taxation	taxation	NOUN
ajeer-6552	436	4	on	on	ADP
ajeer-6552	436	5	financing	financing	NOUN
ajeer-6552	436	6	decisions	decision	NOUN
ajeer-6552	436	7	of	of	ADP
ajeer-6552	436	8	small	small	ADJ
ajeer-6552	436	9	and	and	CCONJ
ajeer-6552	436	10	meduim	meduim	NOUN
ajeer-6552	436	11	-	-	PUNCT
ajeer-6552	436	12	szed	sze	VERB
ajeer-6552	436	13	enterprises	enterprise	NOUN
ajeer-6552	436	14	in	in	ADP
ajeer-6552	436	15	kumasi	kumasi	PROPN
ajeer-6552	436	16	metropolis	metropolis	PROPN
ajeer-6552	436	17	.	.	PUNCT
ajeer-6552	437	1	doctoral	doctoral	ADJ
ajeer-6552	437	2	dissertation	dissertation	NOUN
ajeer-6552	437	3	,	,	PUNCT
ajeer-6552	437	4	university	university	NOUN
ajeer-6552	437	5	of	of	ADP
ajeer-6552	437	6	cape	cape	PROPN
ajeer-6552	437	7	coast	coast	PROPN
ajeer-6552	437	8	.	.	PUNCT
ajeer-6552	438	1	brockmeyer	brockmeyer	NOUN
ajeer-6552	438	2	,	,	PUNCT
ajeer-6552	438	3	a.	a.	NOUN
ajeer-6552	438	4	,	,	PUNCT
ajeer-6552	438	5	mascagni	mascagni	NOUN
ajeer-6552	438	6	,	,	PUNCT
ajeer-6552	438	7	g.	g.	PROPN
ajeer-6552	438	8	,	,	PUNCT
ajeer-6552	438	9	nair	nair	NOUN
ajeer-6552	438	10	,	,	PUNCT
ajeer-6552	438	11	v.	v.	PROPN
ajeer-6552	438	12	,	,	PUNCT
ajeer-6552	438	13	waseem	waseem	PROPN
ajeer-6552	438	14	,	,	PUNCT
ajeer-6552	438	15	m.	m.	NOUN
ajeer-6552	438	16	,	,	PUNCT
ajeer-6552	438	17	&	&	CCONJ
ajeer-6552	438	18	almunia	almunia	PROPN
ajeer-6552	438	19	,	,	PUNCT
ajeer-6552	438	20	m.	m.	NOUN
ajeer-6552	438	21	(	(	PUNCT
ajeer-6552	438	22	2024	2024	NUM
ajeer-6552	438	23	)	)	PUNCT
ajeer-6552	438	24	.	.	PUNCT
ajeer-6552	439	1	does	do	VERB
ajeer-6552	439	2	the	the	DET
ajeer-6552	439	3	value	value	NOUN
ajeer-6552	439	4	-	-	PUNCT
ajeer-6552	439	5	added	add	VERB
ajeer-6552	439	6	tax	tax	NOUN
ajeer-6552	439	7	add	add	NOUN
ajeer-6552	439	8	value	value	NOUN
ajeer-6552	439	9	?	?	PUNCT
ajeer-6552	440	1	lessons	lesson	NOUN
ajeer-6552	440	2	using	use	VERB
ajeer-6552	440	3	administrative	administrative	ADJ
ajeer-6552	440	4	data	datum	NOUN
ajeer-6552	440	5	from	from	ADP
ajeer-6552	440	6	a	a	DET
ajeer-6552	440	7	diverse	diverse	ADJ
ajeer-6552	440	8	set	set	NOUN
ajeer-6552	440	9	of	of	ADP
ajeer-6552	440	10	countries	country	NOUN
ajeer-6552	440	11	.	.	PUNCT
ajeer-6552	441	1	journal	journal	NOUN
ajeer-6552	441	2	of	of	ADP
ajeer-6552	441	3	economic	economic	ADJ
ajeer-6552	441	4	perspectives	perspective	NOUN
ajeer-6552	441	5	,	,	PUNCT
ajeer-6552	441	6	38(1	38(1	NUM
ajeer-6552	441	7	)	)	PUNCT
ajeer-6552	441	8	,	,	PUNCT
ajeer-6552	441	9	107	107	NUM
ajeer-6552	441	10	-	-	SYM
ajeer-6552	441	11	132	132	NUM
ajeer-6552	441	12	.	.	PUNCT
ajeer-6552	442	1	frimpong	frimpong	PROPN
ajeer-6552	442	2	,	,	PUNCT
ajeer-6552	442	3	m.	m.	PROPN
ajeer-6552	442	4	k.	k.	PROPN
ajeer-6552	442	5	,	,	PUNCT
ajeer-6552	442	6	asare	asare	PROPN
ajeer-6552	442	7	,	,	PUNCT
ajeer-6552	442	8	b.	b.	PROPN
ajeer-6552	442	9	e.	e.	PROPN
ajeer-6552	442	10	,	,	PUNCT
ajeer-6552	442	11	&	&	CCONJ
ajeer-6552	442	12	aggrey	aggrey	NOUN
ajeer-6552	442	13	-	-	PUNCT
ajeer-6552	442	14	darkoh	darkoh	NOUN
ajeer-6552	442	15	,	,	PUNCT
ajeer-6552	442	16	e.	e.	PROPN
ajeer-6552	442	17	(	(	PUNCT
ajeer-6552	442	18	2023	2023	NUM
ajeer-6552	442	19	)	)	PUNCT
ajeer-6552	442	20	.	.	PUNCT
ajeer-6552	443	1	taxation	taxation	NOUN
ajeer-6552	443	2	policymaking	policymaking	NOUN
ajeer-6552	443	3	in	in	ADP
ajeer-6552	443	4	ghana	ghana	PROPN
ajeer-6552	443	5	.	.	PUNCT
ajeer-6552	444	1	in	in	ADP
ajeer-6552	444	2	global	global	ADJ
ajeer-6552	444	3	encyclopedia	encyclopedia	NOUN
ajeer-6552	444	4	of	of	ADP
ajeer-6552	444	5	public	public	ADJ
ajeer-6552	444	6	administration	administration	NOUN
ajeer-6552	444	7	,	,	PUNCT
ajeer-6552	444	8	public	public	ADJ
ajeer-6552	444	9	policy	policy	NOUN
ajeer-6552	444	10	,	,	PUNCT
ajeer-6552	444	11	and	and	CCONJ
ajeer-6552	444	12	governance	governance	NOUN
ajeer-6552	444	13	.	.	PUNCT
ajeer-6552	445	1	in	in	ADP
ajeer-6552	445	2	(	(	PUNCT
ajeer-6552	445	3	pp	pp	ADJ
ajeer-6552	445	4	.	.	PUNCT
ajeer-6552	445	5	12643	12643	NUM
ajeer-6552	445	6	-	-	SYM
ajeer-6552	445	7	12655	12655	NUM
ajeer-6552	445	8	)	)	PUNCT
ajeer-6552	445	9	.	.	PUNCT
ajeer-6552	446	1	cham	cham	PROPN
ajeer-6552	446	2	:	:	PUNCT
ajeer-6552	446	3	springer	springer	NOUN
ajeer-6552	446	4	international	international	ADJ
ajeer-6552	446	5	publishing	publishing	NOUN
ajeer-6552	446	6	.	.	PUNCT
ajeer-6552	447	1	https://doi.org/10.46281/ijfb.v9i1.1567	https://doi.org/10.46281/ijfb.v9i1.1567	PRON
ajeer-6552	447	2	https://doi.org/10.9734/bjemt/2016/22030	https://doi.org/10.9734/bjemt/2016/22030	NOUN
ajeer-6552	447	3	https://doi.org/10.47963/jobed.v9i.180	https://doi.org/10.47963/jobed.v9i.180	NOUN
ajeer-6552	447	4	https://doi.org/10.5539/ijbm.v7n12p87	https://doi.org/10.5539/ijbm.v7n12p87	NUM
ajeer-6552	447	5	asian	asian	ADJ
ajeer-6552	447	6	journal	journal	NOUN
ajeer-6552	447	7	of	of	ADP
ajeer-6552	447	8	economics	economic	NOUN
ajeer-6552	447	9	and	and	CCONJ
ajeer-6552	447	10	empirical	empirical	ADJ
ajeer-6552	447	11	research	research	NOUN
ajeer-6552	447	12	,	,	PUNCT
ajeer-6552	447	13	2025	2025	NUM
ajeer-6552	447	14	,	,	PUNCT
ajeer-6552	447	15	12(1	12(1	NUM
ajeer-6552	447	16	):	):	PUNCT
ajeer-6552	447	17	9	9	NUM
ajeer-6552	447	18	-	-	SYM
ajeer-6552	447	19	20	20	NUM
ajeer-6552	447	20	20	20	NUM
ajeer-6552	447	21	©	©	PROPN
ajeer-6552	447	22	2025	2025	NUM
ajeer-6552	447	23	by	by	ADP
ajeer-6552	447	24	the	the	DET
ajeer-6552	447	25	authors	author	NOUN
ajeer-6552	447	26	;	;	PUNCT
ajeer-6552	447	27	licensee	licensee	PROPN
ajeer-6552	447	28	asian	asian	ADJ
ajeer-6552	447	29	online	online	PROPN
ajeer-6552	447	30	journal	journal	PROPN
ajeer-6552	447	31	publishing	publishing	PROPN
ajeer-6552	447	32	group	group	PROPN
ajeer-6552	447	33	garcia	garcia	PROPN
ajeer-6552	447	34	-	-	PUNCT
ajeer-6552	447	35	bernardo	bernardo	PROPN
ajeer-6552	447	36	,	,	PUNCT
ajeer-6552	447	37	j.	j.	PROPN
ajeer-6552	447	38	,	,	PUNCT
ajeer-6552	447	39	janský	janský	PROPN
ajeer-6552	447	40	,	,	PUNCT
ajeer-6552	447	41	p.	p.	PROPN
ajeer-6552	447	42	,	,	PUNCT
ajeer-6552	447	43	&	&	CCONJ
ajeer-6552	447	44	tørsløv	tørsløv	NOUN
ajeer-6552	447	45	,	,	PUNCT
ajeer-6552	447	46	t.	t.	NOUN
ajeer-6552	447	47	(	(	PUNCT
ajeer-6552	447	48	2021	2021	NUM
ajeer-6552	447	49	)	)	PUNCT
ajeer-6552	447	50	.	.	PUNCT
ajeer-6552	448	1	multinational	multinational	ADJ
ajeer-6552	448	2	corporations	corporation	NOUN
ajeer-6552	448	3	and	and	CCONJ
ajeer-6552	448	4	tax	tax	NOUN
ajeer-6552	448	5	havens	haven	NOUN
ajeer-6552	448	6	:	:	PUNCT
ajeer-6552	448	7	evidence	evidence	NOUN
ajeer-6552	448	8	from	from	ADP
ajeer-6552	448	9	country	country	NOUN
ajeer-6552	448	10	-	-	PUNCT
ajeer-6552	448	11	by	by	ADP
ajeer-6552	448	12	-	-	PUNCT
ajeer-6552	448	13	country	country	NOUN
ajeer-6552	448	14	reporting	reporting	NOUN
ajeer-6552	448	15	.	.	PUNCT
ajeer-6552	449	1	international	international	ADJ
ajeer-6552	449	2	tax	tax	NOUN
ajeer-6552	449	3	and	and	CCONJ
ajeer-6552	449	4	public	public	ADJ
ajeer-6552	449	5	finance	finance	NOUN
ajeer-6552	449	6	,	,	PUNCT
ajeer-6552	449	7	28	28	NUM
ajeer-6552	449	8	,	,	PUNCT
ajeer-6552	449	9	1519	1519	NUM
ajeer-6552	449	10	-	-	SYM
ajeer-6552	449	11	1561	1561	NUM
ajeer-6552	449	12	.	.	PUNCT
ajeer-6552	450	1	https://doi.org/10.1007/s10797-020-09639-w	https://doi.org/10.1007/s10797-020-09639-w	NOUN
ajeer-6552	450	2	hearson	hearson	PROPN
ajeer-6552	450	3	,	,	PUNCT
ajeer-6552	450	4	m.	m.	NOUN
ajeer-6552	450	5	(	(	PUNCT
ajeer-6552	450	6	2018	2018	NUM
ajeer-6552	450	7	)	)	PUNCT
ajeer-6552	450	8	.	.	PUNCT
ajeer-6552	451	1	when	when	SCONJ
ajeer-6552	451	2	do	do	AUX
ajeer-6552	451	3	developing	develop	VERB
ajeer-6552	451	4	countries	country	NOUN
ajeer-6552	451	5	negotiate	negotiate	VERB
ajeer-6552	451	6	away	away	ADV
ajeer-6552	451	7	their	their	PRON
ajeer-6552	451	8	corporate	corporate	ADJ
ajeer-6552	451	9	tax	tax	NOUN
ajeer-6552	451	10	base	base	NOUN
ajeer-6552	451	11	?	?	PUNCT
ajeer-6552	452	1	journal	journal	NOUN
ajeer-6552	452	2	of	of	ADP
ajeer-6552	452	3	international	international	ADJ
ajeer-6552	452	4	development	development	NOUN
ajeer-6552	452	5	,	,	PUNCT
ajeer-6552	452	6	30(2	30(2	NUM
ajeer-6552	452	7	)	)	PUNCT
ajeer-6552	452	8	,	,	PUNCT
ajeer-6552	452	9	233255	233255	NUM
ajeer-6552	452	10	.	.	PUNCT
ajeer-6552	453	1	https://doi.org/10.1002/jid.3351	https://doi.org/10.1002/jid.3351	PROPN
ajeer-6552	453	2	malik	malik	PROPN
ajeer-6552	453	3	,	,	PUNCT
ajeer-6552	453	4	a.	a.	PROPN
ajeer-6552	453	5	,	,	PUNCT
ajeer-6552	453	6	ross	ross	PROPN
ajeer-6552	453	7	,	,	PUNCT
ajeer-6552	453	8	i.	i.	PROPN
ajeer-6552	453	9	,	,	PUNCT
ajeer-6552	453	10	abrokwah	abrokwah	PROPN
ajeer-6552	453	11	,	,	PUNCT
ajeer-6552	453	12	e.	e.	PROPN
ajeer-6552	453	13	,	,	PUNCT
ajeer-6552	453	14	conron	conron	PROPN
ajeer-6552	453	15	,	,	PUNCT
ajeer-6552	453	16	h.	h.	PROPN
ajeer-6552	453	17	,	,	PUNCT
ajeer-6552	453	18	kamara	kamara	PROPN
ajeer-6552	453	19	,	,	PUNCT
ajeer-6552	453	20	a.	a.	PROPN
ajeer-6552	453	21	,	,	PUNCT
ajeer-6552	453	22	&	&	CCONJ
ajeer-6552	453	23	nuer	nuer	PROPN
ajeer-6552	453	24	,	,	PUNCT
ajeer-6552	453	25	d.	d.	PROPN
ajeer-6552	453	26	(	(	PUNCT
ajeer-6552	453	27	2021	2021	NUM
ajeer-6552	453	28	)	)	PUNCT
ajeer-6552	453	29	.	.	PUNCT
ajeer-6552	454	1	a	a	DET
ajeer-6552	454	2	survey	survey	NOUN
ajeer-6552	454	3	of	of	ADP
ajeer-6552	454	4	the	the	DET
ajeer-6552	454	5	ghanaian	ghanaian	ADJ
ajeer-6552	454	6	tax	tax	NOUN
ajeer-6552	454	7	system	system	NOUN
ajeer-6552	454	8	.	.	PUNCT
ajeer-6552	455	1	ifs	ifs	PROPN
ajeer-6552	455	2	report	report	PROPN
ajeer-6552	455	3	.	.	PUNCT
ajeer-6552	456	1	ndajiwo	ndajiwo	NOUN
ajeer-6552	456	2	,	,	PUNCT
ajeer-6552	456	3	m.	m.	NOUN
ajeer-6552	456	4	(	(	PUNCT
ajeer-6552	456	5	2020	2020	NUM
ajeer-6552	456	6	)	)	PUNCT
ajeer-6552	456	7	.	.	PUNCT
ajeer-6552	457	1	the	the	DET
ajeer-6552	457	2	taxation	taxation	NOUN
ajeer-6552	457	3	of	of	ADP
ajeer-6552	457	4	the	the	DET
ajeer-6552	457	5	digitalised	digitalised	ADJ
ajeer-6552	457	6	economy	economy	NOUN
ajeer-6552	457	7	.	.	PUNCT
ajeer-6552	458	1	ictd	ictd	VERB
ajeer-6552	458	2	working	working	NOUN
ajeer-6552	458	3	paper	paper	NOUN
ajeer-6552	458	4	no	no	INTJ
ajeer-6552	458	5	.	.	PROPN
ajeer-6552	459	1	107	107	NUM
ajeer-6552	459	2	.	.	PUNCT
ajeer-6552	460	1	omotor	omotor	NOUN
ajeer-6552	460	2	,	,	PUNCT
ajeer-6552	460	3	s.	s.	PROPN
ajeer-6552	460	4	o.	o.	PROPN
ajeer-6552	460	5	(	(	PUNCT
ajeer-6552	460	6	2022	2022	NUM
ajeer-6552	460	7	)	)	PUNCT
ajeer-6552	460	8	.	.	PUNCT
ajeer-6552	461	1	sustaining	sustain	VERB
ajeer-6552	461	2	the	the	DET
ajeer-6552	461	3	corporate	corporate	ADJ
ajeer-6552	461	4	income	income	NOUN
ajeer-6552	461	5	tax	tax	NOUN
ajeer-6552	461	6	rates	rate	NOUN
ajeer-6552	461	7	of	of	ADP
ajeer-6552	461	8	small	small	ADJ
ajeer-6552	461	9	businesses	business	NOUN
ajeer-6552	461	10	in	in	ADP
ajeer-6552	461	11	developing	develop	VERB
ajeer-6552	461	12	economies	economy	NOUN
ajeer-6552	461	13	:	:	PUNCT
ajeer-6552	461	14	lessons	lesson	NOUN
ajeer-6552	461	15	for	for	ADP
ajeer-6552	461	16	nigeria	nigeria	PROPN
ajeer-6552	461	17	from	from	ADP
ajeer-6552	461	18	canada	canada	PROPN
ajeer-6552	461	19	,	,	PUNCT
ajeer-6552	461	20	south	south	PROPN
ajeer-6552	461	21	africa	africa	PROPN
ajeer-6552	461	22	,	,	PUNCT
ajeer-6552	461	23	and	and	CCONJ
ajeer-6552	461	24	the	the	DET
ajeer-6552	461	25	uk	uk	PROPN
ajeer-6552	461	26	.	.	PROPN
ajeer-6552	461	27	doctoral	doctoral	ADJ
ajeer-6552	461	28	dissertation	dissertation	NOUN
ajeer-6552	461	29	,	,	PUNCT
ajeer-6552	461	30	university	university	NOUN
ajeer-6552	461	31	of	of	ADP
ajeer-6552	461	32	british	british	PROPN
ajeer-6552	461	33	columbia	columbia	PROPN
ajeer-6552	461	34	.	.	PUNCT
ajeer-6552	462	1	otoo	otoo	PROPN
ajeer-6552	462	2	,	,	PUNCT
ajeer-6552	462	3	p.	p.	PROPN
ajeer-6552	462	4	,	,	PUNCT
ajeer-6552	462	5	haojie	haojie	PROPN
ajeer-6552	462	6	,	,	PUNCT
ajeer-6552	462	7	s.	s.	PROPN
ajeer-6552	462	8	,	,	PUNCT
ajeer-6552	462	9	wiredu	wiredu	PROPN
ajeer-6552	462	10	,	,	PUNCT
ajeer-6552	462	11	j.	j.	PROPN
ajeer-6552	462	12	,	,	PUNCT
ajeer-6552	462	13	&	&	CCONJ
ajeer-6552	462	14	elvis	elvis	PROPN
ajeer-6552	462	15	,	,	PUNCT
ajeer-6552	462	16	a.	a.	NOUN
ajeer-6552	462	17	(	(	PUNCT
ajeer-6552	462	18	2024	2024	NUM
ajeer-6552	462	19	)	)	PUNCT
ajeer-6552	462	20	.	.	PUNCT
ajeer-6552	463	1	the	the	DET
ajeer-6552	463	2	influencing	influence	VERB
ajeer-6552	463	3	factors	factor	NOUN
ajeer-6552	463	4	of	of	ADP
ajeer-6552	463	5	quality	quality	NOUN
ajeer-6552	463	6	health	health	NOUN
ajeer-6552	463	7	care	care	NOUN
ajeer-6552	463	8	delivery	delivery	NOUN
ajeer-6552	463	9	and	and	CCONJ
ajeer-6552	463	10	nhis	nhis	NOUN
ajeer-6552	463	11	accessibility	accessibility	NOUN
ajeer-6552	463	12	:	:	PUNCT
ajeer-6552	463	13	fresh	fresh	ADJ
ajeer-6552	463	14	empirical	empirical	ADJ
ajeer-6552	463	15	evidence	evidence	NOUN
ajeer-6552	463	16	from	from	ADP
ajeer-6552	463	17	the	the	DET
ajeer-6552	463	18	greater	great	ADJ
ajeer-6552	463	19	accra	accra	NOUN
ajeer-6552	463	20	metropolis	metropolis	PROPN
ajeer-6552	463	21	,	,	PUNCT
ajeer-6552	463	22	ghana	ghana	PROPN
ajeer-6552	463	23	.	.	PUNCT
ajeer-6552	464	1	international	international	ADJ
ajeer-6552	464	2	journal	journal	PROPN
ajeer-6552	464	3	of	of	ADP
ajeer-6552	464	4	development	development	NOUN
ajeer-6552	464	5	research	research	NOUN
ajeer-6552	464	6	,	,	PUNCT
ajeer-6552	464	7	14	14	NUM
ajeer-6552	464	8	,	,	PUNCT
ajeer-6552	464	9	64574	64574	NUM
ajeer-6552	464	10	-	-	SYM
ajeer-6552	464	11	64587	64587	NUM
ajeer-6552	464	12	.	.	PUNCT
ajeer-6552	465	1	https://doi.org/10.37118/ijdr.27698.01.2024	https://doi.org/10.37118/ijdr.27698.01.2024	PRON
ajeer-6552	465	2	shantatula	shantatula	PROPN
ajeer-6552	465	3	,	,	PUNCT
ajeer-6552	465	4	s.	s.	PROPN
ajeer-6552	465	5	,	,	PUNCT
ajeer-6552	465	6	lei	lei	PROPN
ajeer-6552	465	7	,	,	PUNCT
ajeer-6552	465	8	z.	z.	PROPN
ajeer-6552	465	9	,	,	PUNCT
ajeer-6552	465	10	&	&	CCONJ
ajeer-6552	465	11	wiredu	wiredu	PROPN
ajeer-6552	465	12	,	,	PUNCT
ajeer-6552	465	13	j.	j.	PROPN
ajeer-6552	465	14	(	(	PUNCT
ajeer-6552	465	15	2024	2024	NUM
ajeer-6552	465	16	)	)	PUNCT
ajeer-6552	465	17	.	.	PUNCT
ajeer-6552	466	1	the	the	DET
ajeer-6552	466	2	effect	effect	NOUN
ajeer-6552	466	3	of	of	ADP
ajeer-6552	466	4	artificial	artificial	ADJ
ajeer-6552	466	5	intelligence	intelligence	NOUN
ajeer-6552	466	6	-	-	PUNCT
ajeer-6552	466	7	generated	generate	VERB
ajeer-6552	466	8	content	content	NOUN
ajeer-6552	466	9	and	and	CCONJ
ajeer-6552	466	10	user	user	NOUN
ajeer-6552	466	11	-	-	PUNCT
ajeer-6552	466	12	generated	generate	VERB
ajeer-6552	466	13	content	content	NOUN
ajeer-6552	466	14	on	on	ADP
ajeer-6552	466	15	social	social	ADJ
ajeer-6552	466	16	media	medium	NOUN
ajeer-6552	466	17	marketing	marketing	NOUN
ajeer-6552	466	18	strategy	strategy	NOUN
ajeer-6552	466	19	.	.	PUNCT
ajeer-6552	467	1	international	international	ADJ
ajeer-6552	467	2	journal	journal	PROPN
ajeer-6552	467	3	of	of	ADP
ajeer-6552	467	4	development	development	PROPN
ajeer-6552	467	5	research	research	NOUN
ajeer-6552	467	6	,	,	PUNCT
ajeer-6552	467	7	14(4	14(4	NUM
ajeer-6552	467	8	)	)	PUNCT
ajeer-6552	467	9	,	,	PUNCT
ajeer-6552	467	10	65318	65318	NUM
ajeer-6552	467	11	-	-	SYM
ajeer-6552	467	12	65321	65321	NUM
ajeer-6552	467	13	.	.	PUNCT
ajeer-6552	468	1	singh	singh	PROPN
ajeer-6552	468	2	,	,	PUNCT
ajeer-6552	468	3	v.	v.	PROPN
ajeer-6552	468	4	,	,	PUNCT
ajeer-6552	468	5	&	&	CCONJ
ajeer-6552	468	6	bhupalan	bhupalan	PROPN
ajeer-6552	468	7	,	,	PUNCT
ajeer-6552	468	8	r.	r.	PROPN
ajeer-6552	468	9	(	(	PUNCT
ajeer-6552	468	10	2001	2001	NUM
ajeer-6552	468	11	)	)	PUNCT
ajeer-6552	468	12	.	.	PUNCT
ajeer-6552	469	1	the	the	DET
ajeer-6552	469	2	malaysian	malaysian	ADJ
ajeer-6552	469	3	self	self	NOUN
ajeer-6552	469	4	-	-	PUNCT
ajeer-6552	469	5	assessment	assessment	NOUN
ajeer-6552	469	6	system	system	NOUN
ajeer-6552	469	7	of	of	ADP
ajeer-6552	469	8	taxation	taxation	NOUN
ajeer-6552	469	9	:	:	PUNCT
ajeer-6552	469	10	issues	issue	NOUN
ajeer-6552	469	11	and	and	CCONJ
ajeer-6552	469	12	challenges	challenge	NOUN
ajeer-6552	469	13	.	.	PUNCT
ajeer-6552	470	1	tax	tax	NOUN
ajeer-6552	470	2	nasional	nasional	PROPN
ajeer-6552	470	3	,	,	PUNCT
ajeer-6552	470	4	3(1	3(1	NUM
ajeer-6552	470	5	)	)	PUNCT
ajeer-6552	470	6	,	,	PUNCT
ajeer-6552	470	7	12	12	NUM
ajeer-6552	470	8	-	-	SYM
ajeer-6552	470	9	17	17	NUM
ajeer-6552	470	10	.	.	PUNCT
ajeer-6552	471	1	suleman	suleman	PROPN
ajeer-6552	471	2	,	,	PUNCT
ajeer-6552	471	3	s.	s.	PROPN
ajeer-6552	471	4	,	,	PUNCT
ajeer-6552	471	5	&	&	CCONJ
ajeer-6552	471	6	ennin	ennin	PROPN
ajeer-6552	471	7	,	,	PUNCT
ajeer-6552	471	8	g.	g.	PROPN
ajeer-6552	471	9	k.	k.	PROPN
ajeer-6552	471	10	(	(	PUNCT
ajeer-6552	471	11	2023	2023	NUM
ajeer-6552	471	12	)	)	PUNCT
ajeer-6552	471	13	.	.	PUNCT
ajeer-6552	472	1	an	an	DET
ajeer-6552	472	2	empirical	empirical	ADJ
ajeer-6552	472	3	review	review	NOUN
ajeer-6552	472	4	of	of	ADP
ajeer-6552	472	5	petroleum	petroleum	NOUN
ajeer-6552	472	6	revenue	revenue	NOUN
ajeer-6552	472	7	management	management	NOUN
ajeer-6552	472	8	and	and	CCONJ
ajeer-6552	472	9	distribution	distribution	NOUN
ajeer-6552	472	10	after	after	ADP
ajeer-6552	472	11	a	a	DET
ajeer-6552	472	12	decade	decade	NOUN
ajeer-6552	472	13	of	of	ADP
ajeer-6552	472	14	oil	oil	NOUN
ajeer-6552	472	15	production	production	NOUN
ajeer-6552	472	16	and	and	CCONJ
ajeer-6552	472	17	export	export	NOUN
ajeer-6552	472	18	in	in	ADP
ajeer-6552	472	19	ghana	ghana	PROPN
ajeer-6552	472	20	.	.	PUNCT
ajeer-6552	473	1	the	the	DET
ajeer-6552	473	2	extractive	extractive	ADJ
ajeer-6552	473	3	industries	industry	NOUN
ajeer-6552	473	4	and	and	CCONJ
ajeer-6552	473	5	society	society	NOUN
ajeer-6552	473	6	,	,	PUNCT
ajeer-6552	473	7	13	13	NUM
ajeer-6552	473	8	,	,	PUNCT
ajeer-6552	473	9	101228	101228	NUM
ajeer-6552	473	10	.	.	PUNCT
ajeer-6552	474	1	https://doi.org/10.1016/j.exis.2023.101228	https://doi.org/10.1016/j.exis.2023.101228	PROPN
ajeer-6552	474	2	van	van	PROPN
ajeer-6552	474	3	den	den	PROPN
ajeer-6552	474	4	boogaard	boogaard	PROPN
ajeer-6552	474	5	,	,	PUNCT
ajeer-6552	474	6	v.	v.	PROPN
ajeer-6552	474	7	,	,	PUNCT
ajeer-6552	474	8	&	&	CCONJ
ajeer-6552	474	9	beach	beach	PROPN
ajeer-6552	474	10	,	,	PUNCT
ajeer-6552	474	11	r.	r.	PROPN
ajeer-6552	474	12	(	(	PUNCT
ajeer-6552	474	13	2023	2023	NUM
ajeer-6552	474	14	)	)	PUNCT
ajeer-6552	474	15	.	.	PUNCT
ajeer-6552	475	1	tax	tax	NOUN
ajeer-6552	475	2	and	and	CCONJ
ajeer-6552	475	3	governance	governance	NOUN
ajeer-6552	475	4	in	in	ADP
ajeer-6552	475	5	rural	rural	ADJ
ajeer-6552	475	6	areas	area	NOUN
ajeer-6552	475	7	:	:	PUNCT
ajeer-6552	475	8	the	the	DET
ajeer-6552	475	9	implications	implication	NOUN
ajeer-6552	475	10	of	of	ADP
ajeer-6552	475	11	inefficient	inefficient	ADJ
ajeer-6552	475	12	tax	tax	NOUN
ajeer-6552	475	13	collection	collection	NOUN
ajeer-6552	475	14	.	.	PUNCT
ajeer-6552	476	1	journal	journal	PROPN
ajeer-6552	476	2	of	of	ADP
ajeer-6552	476	3	international	international	PROPN
ajeer-6552	476	4	development	development	PROPN
ajeer-6552	476	5	,	,	PUNCT
ajeer-6552	476	6	35(7	35(7	NUM
ajeer-6552	476	7	)	)	PUNCT
ajeer-6552	476	8	,	,	PUNCT
ajeer-6552	476	9	1892	1892	NUM
ajeer-6552	476	10	-	-	SYM
ajeer-6552	476	11	1912	1912	NUM
ajeer-6552	476	12	.	.	PUNCT
ajeer-6552	477	1	https://doi.org/10.1002/jid.3756	https://doi.org/10.1002/jid.3756	PROPN
ajeer-6552	477	2	wiredu	wiredu	PROPN
ajeer-6552	477	3	,	,	PUNCT
ajeer-6552	477	4	j.	j.	PROPN
ajeer-6552	477	5	,	,	PUNCT
ajeer-6552	477	6	bo	bo	PROPN
ajeer-6552	477	7	,	,	PUNCT
ajeer-6552	477	8	y.	y.	PROPN
ajeer-6552	477	9	,	,	PUNCT
ajeer-6552	477	10	labaran	labaran	PROPN
ajeer-6552	477	11	,	,	PUNCT
ajeer-6552	477	12	u.	u.	PROPN
ajeer-6552	477	13	i.	i.	PROPN
ajeer-6552	477	14	,	,	PUNCT
ajeer-6552	477	15	georgine	georgine	PROPN
ajeer-6552	477	16	,	,	PUNCT
ajeer-6552	477	17	f.	f.	PROPN
ajeer-6552	477	18	,	,	PUNCT
ajeer-6552	477	19	&	&	CCONJ
ajeer-6552	477	20	vicinte	vicinte	PROPN
ajeer-6552	477	21	,	,	PUNCT
ajeer-6552	477	22	n.	n.	NOUN
ajeer-6552	477	23	(	(	PUNCT
ajeer-6552	477	24	2021	2021	NUM
ajeer-6552	477	25	)	)	PUNCT
ajeer-6552	477	26	.	.	PUNCT
ajeer-6552	478	1	the	the	DET
ajeer-6552	478	2	effect	effect	NOUN
ajeer-6552	478	3	of	of	ADP
ajeer-6552	478	4	the	the	DET
ajeer-6552	478	5	adoption	adoption	NOUN
ajeer-6552	478	6	of	of	ADP
ajeer-6552	478	7	ict	ict	PROPN
ajeer-6552	478	8	on	on	ADP
ajeer-6552	478	9	the	the	DET
ajeer-6552	478	10	monetary	monetary	ADJ
ajeer-6552	478	11	performance	performance	NOUN
ajeer-6552	478	12	of	of	ADP
ajeer-6552	478	13	rural	rural	ADJ
ajeer-6552	478	14	banks	bank	NOUN
ajeer-6552	478	15	in	in	ADP
ajeer-6552	478	16	ghana	ghana	PROPN
ajeer-6552	478	17	:	:	PUNCT
ajeer-6552	478	18	a	a	DET
ajeer-6552	478	19	case	case	NOUN
ajeer-6552	478	20	study	study	NOUN
ajeer-6552	478	21	of	of	ADP
ajeer-6552	478	22	chosen	choose	VERB
ajeer-6552	478	23	rural	rural	ADJ
ajeer-6552	478	24	banks	bank	NOUN
ajeer-6552	478	25	in	in	ADP
ajeer-6552	478	26	eastern	eastern	ADJ
ajeer-6552	478	27	region	region	NOUN
ajeer-6552	478	28	.	.	PUNCT
ajeer-6552	479	1	international	international	ADJ
ajeer-6552	479	2	journal	journal	NOUN
ajeer-6552	479	3	of	of	ADP
ajeer-6552	479	4	recent	recent	ADJ
ajeer-6552	479	5	research	research	NOUN
ajeer-6552	479	6	in	in	ADP
ajeer-6552	479	7	commerce	commerce	NOUN
ajeer-6552	479	8	economics	economic	NOUN
ajeer-6552	479	9	and	and	CCONJ
ajeer-6552	479	10	management	management	NOUN
ajeer-6552	479	11	,	,	PUNCT
ajeer-6552	479	12	8(1	8(1	NOUN
ajeer-6552	479	13	)	)	PUNCT
ajeer-6552	479	14	,	,	PUNCT
ajeer-6552	479	15	230	230	NUM
ajeer-6552	479	16	-	-	SYM
ajeer-6552	479	17	237	237	NUM
ajeer-6552	479	18	.	.	PUNCT
ajeer-6552	480	1	wiredu	wiredu	PROPN
ajeer-6552	480	2	,	,	PUNCT
ajeer-6552	480	3	j.	j.	PROPN
ajeer-6552	480	4	,	,	PUNCT
ajeer-6552	480	5	labaran	labaran	PROPN
ajeer-6552	480	6	,	,	PUNCT
ajeer-6552	480	7	u.	u.	PROPN
ajeer-6552	480	8	i.	i.	PROPN
ajeer-6552	480	9	,	,	PUNCT
ajeer-6552	480	10	nketiah	nketiah	PROPN
ajeer-6552	480	11	,	,	PUNCT
ajeer-6552	480	12	e.	e.	PROPN
ajeer-6552	480	13	,	,	PUNCT
ajeer-6552	480	14	&	&	CCONJ
ajeer-6552	480	15	osibo	osibo	PROPN
ajeer-6552	480	16	,	,	PUNCT
ajeer-6552	480	17	b.	b.	PROPN
ajeer-6552	480	18	k.	k.	PROPN
ajeer-6552	480	19	(	(	PUNCT
ajeer-6552	480	20	2020	2020	NUM
ajeer-6552	480	21	)	)	PUNCT
ajeer-6552	480	22	.	.	PUNCT
ajeer-6552	481	1	the	the	DET
ajeer-6552	481	2	impact	impact	NOUN
ajeer-6552	481	3	of	of	ADP
ajeer-6552	481	4	information	information	NOUN
ajeer-6552	481	5	and	and	CCONJ
ajeer-6552	481	6	communication	communication	NOUN
ajeer-6552	481	7	technology	technology	NOUN
ajeer-6552	481	8	(	(	PUNCT
ajeer-6552	481	9	ict	ict	PROPN
ajeer-6552	481	10	)	)	PUNCT
ajeer-6552	481	11	on	on	ADP
ajeer-6552	481	12	rural	rural	ADJ
ajeer-6552	481	13	banks	bank	NOUN
ajeer-6552	481	14	management	management	NOUN
ajeer-6552	481	15	.	.	PUNCT
ajeer-6552	482	1	a	a	DET
ajeer-6552	482	2	case	case	NOUN
ajeer-6552	482	3	study	study	NOUN
ajeer-6552	482	4	of	of	ADP
ajeer-6552	482	5	atiwa	atiwa	NOUN
ajeer-6552	482	6	-	-	PUNCT
ajeer-6552	482	7	rural	rural	ADJ
ajeer-6552	482	8	bank	bank	NOUN
ajeer-6552	482	9	limited	limit	VERB
ajeer-6552	482	10	in	in	ADP
ajeer-6552	482	11	ghana	ghana	PROPN
ajeer-6552	482	12	.	.	PUNCT
ajeer-6552	483	1	wiredu	wiredu	PROPN
ajeer-6552	483	2	,	,	PUNCT
ajeer-6552	483	3	j.	j.	PROPN
ajeer-6552	483	4	,	,	PUNCT
ajeer-6552	483	5	yang	yang	PROPN
ajeer-6552	483	6	,	,	PUNCT
ajeer-6552	483	7	q.	q.	PROPN
ajeer-6552	483	8	,	,	PUNCT
ajeer-6552	483	9	saljoughipour	saljoughipour	NOUN
ajeer-6552	483	10	,	,	PUNCT
ajeer-6552	483	11	s.	s.	PROPN
ajeer-6552	483	12	,	,	PUNCT
ajeer-6552	483	13	olufunke	olufunke	ADJ
ajeer-6552	483	14	,	,	PUNCT
ajeer-6552	483	15	e.	e.	PROPN
ajeer-6552	483	16	c.	c.	PROPN
ajeer-6552	483	17	,	,	PUNCT
ajeer-6552	483	18	sampene	sampene	ADJ
ajeer-6552	483	19	,	,	PUNCT
ajeer-6552	483	20	a.	a.	PROPN
ajeer-6552	483	21	k.	k.	PROPN
ajeer-6552	483	22	,	,	PUNCT
ajeer-6552	483	23	&	&	CCONJ
ajeer-6552	483	24	brenya	brenya	PROPN
ajeer-6552	483	25	,	,	PUNCT
ajeer-6552	483	26	r.	r.	PROPN
ajeer-6552	483	27	(	(	PUNCT
ajeer-6552	483	28	2023	2023	NUM
ajeer-6552	483	29	)	)	PUNCT
ajeer-6552	483	30	.	.	PUNCT
ajeer-6552	484	1	stimulating	stimulate	VERB
ajeer-6552	484	2	environmental	environmental	ADJ
ajeer-6552	484	3	performance	performance	NOUN
ajeer-6552	484	4	through	through	ADP
ajeer-6552	484	5	green	green	ADJ
ajeer-6552	484	6	human	human	ADJ
ajeer-6552	484	7	resource	resource	NOUN
ajeer-6552	484	8	practice	practice	NOUN
ajeer-6552	484	9	:	:	PUNCT
ajeer-6552	484	10	does	do	VERB
ajeer-6552	484	11	green	green	ADJ
ajeer-6552	484	12	transformational	transformational	ADJ
ajeer-6552	484	13	leadership	leadership	NOUN
ajeer-6552	484	14	matter	matter	NOUN
ajeer-6552	484	15	?	?	PUNCT
ajeer-6552	485	1	journal	journal	NOUN
ajeer-6552	485	2	of	of	ADP
ajeer-6552	485	3	infrastructure	infrastructure	NOUN
ajeer-6552	485	4	,	,	PUNCT
ajeer-6552	485	5	policy	policy	NOUN
ajeer-6552	485	6	and	and	CCONJ
ajeer-6552	485	7	development	development	NOUN
ajeer-6552	485	8	,	,	PUNCT
ajeer-6552	485	9	7(1	7(1	NUM
ajeer-6552	485	10	)	)	PUNCT
ajeer-6552	485	11	,	,	PUNCT
ajeer-6552	485	12	2127	2127	NUM
ajeer-6552	485	13	.	.	PUNCT
ajeer-6552	486	1	https://doi.org/10.24294/jipd.v7i1.2127	https://doi.org/10.24294/jipd.v7i1.2127	NOUN
ajeer-6552	486	2	wiredu	wiredu	PROPN
ajeer-6552	486	3	,	,	PUNCT
ajeer-6552	486	4	j.	j.	PROPN
ajeer-6552	486	5	,	,	PUNCT
ajeer-6552	486	6	yang	yang	PROPN
ajeer-6552	486	7	,	,	PUNCT
ajeer-6552	486	8	q.	q.	PROPN
ajeer-6552	486	9	,	,	PUNCT
ajeer-6552	486	10	sampene	sampene	ADJ
ajeer-6552	486	11	,	,	PUNCT
ajeer-6552	486	12	a.	a.	PROPN
ajeer-6552	486	13	k.	k.	PROPN
ajeer-6552	486	14	,	,	PUNCT
ajeer-6552	486	15	gyamfi	gyamfi	PROPN
ajeer-6552	486	16	,	,	PUNCT
ajeer-6552	486	17	b.	b.	PROPN
ajeer-6552	486	18	a.	a.	PROPN
ajeer-6552	486	19	,	,	PUNCT
ajeer-6552	486	20	&	&	CCONJ
ajeer-6552	486	21	asongu	asongu	PROPN
ajeer-6552	486	22	,	,	PUNCT
ajeer-6552	486	23	s.	s.	PROPN
ajeer-6552	486	24	a.	a.	PROPN
ajeer-6552	486	25	(	(	PUNCT
ajeer-6552	486	26	2024	2024	NUM
ajeer-6552	486	27	)	)	PUNCT
ajeer-6552	486	28	.	.	PUNCT
ajeer-6552	487	1	the	the	DET
ajeer-6552	487	2	effect	effect	NOUN
ajeer-6552	487	3	of	of	ADP
ajeer-6552	487	4	green	green	ADJ
ajeer-6552	487	5	supply	supply	NOUN
ajeer-6552	487	6	chain	chain	NOUN
ajeer-6552	487	7	management	management	NOUN
ajeer-6552	487	8	practices	practice	NOUN
ajeer-6552	487	9	on	on	ADP
ajeer-6552	487	10	corporate	corporate	ADJ
ajeer-6552	487	11	environmental	environmental	ADJ
ajeer-6552	487	12	performance	performance	NOUN
ajeer-6552	487	13	:	:	PUNCT
ajeer-6552	487	14	does	do	AUX
ajeer-6552	487	15	supply	supply	VERB
ajeer-6552	487	16	chain	chain	NOUN
ajeer-6552	487	17	competitive	competitive	ADJ
ajeer-6552	487	18	advantage	advantage	NOUN
ajeer-6552	487	19	matter	matter	NOUN
ajeer-6552	487	20	?	?	PUNCT
ajeer-6552	488	1	business	business	NOUN
ajeer-6552	488	2	strategy	strategy	NOUN
ajeer-6552	488	3	and	and	CCONJ
ajeer-6552	488	4	the	the	DET
ajeer-6552	488	5	environment	environment	NOUN
ajeer-6552	488	6	,	,	PUNCT
ajeer-6552	488	7	33(3	33(3	NOUN
ajeer-6552	488	8	)	)	PUNCT
ajeer-6552	488	9	,	,	PUNCT
ajeer-6552	488	10	25782599	25782599	NUM
ajeer-6552	488	11	.	.	PUNCT
ajeer-6552	489	1	https://doi.org/10.1002/bse.3606	https://doi.org/10.1002/bse.3606	PROPN
ajeer-6552	489	2	wiredu	wiredu	PROPN
ajeer-6552	489	3	,	,	PUNCT
ajeer-6552	489	4	j.	j.	PROPN
ajeer-6552	489	5	,	,	PUNCT
ajeer-6552	489	6	yang	yang	PROPN
ajeer-6552	489	7	,	,	PUNCT
ajeer-6552	489	8	q.	q.	PROPN
ajeer-6552	489	9	,	,	PUNCT
ajeer-6552	489	10	sampene	sampene	ADJ
ajeer-6552	489	11	,	,	PUNCT
ajeer-6552	489	12	a.	a.	PROPN
ajeer-6552	489	13	k.	k.	PROPN
ajeer-6552	489	14	,	,	PUNCT
ajeer-6552	489	15	shams	sham	NOUN
ajeer-6552	489	16	,	,	PUNCT
ajeer-6552	489	17	f.	f.	PROPN
ajeer-6552	489	18	k.	k.	PROPN
ajeer-6552	489	19	,	,	PUNCT
ajeer-6552	489	20	nishimwe	nishimwe	PROPN
ajeer-6552	489	21	,	,	PUNCT
ajeer-6552	489	22	a.	a.	NOUN
ajeer-6552	489	23	,	,	PUNCT
ajeer-6552	489	24	agyeman	agyeman	PROPN
ajeer-6552	489	25	,	,	PUNCT
ajeer-6552	489	26	f.	f.	PROPN
ajeer-6552	489	27	o.	o.	PROPN
ajeer-6552	489	28	,	,	PUNCT
ajeer-6552	489	29	&	&	CCONJ
ajeer-6552	489	30	awuah	awuah	PROPN
ajeer-6552	489	31	,	,	PUNCT
ajeer-6552	489	32	a.	a.	NOUN
ajeer-6552	489	33	(	(	PUNCT
ajeer-6552	489	34	2022	2022	NUM
ajeer-6552	489	35	)	)	PUNCT
ajeer-6552	489	36	.	.	PUNCT
ajeer-6552	490	1	key	key	ADJ
ajeer-6552	490	2	barriers	barrier	NOUN
ajeer-6552	490	3	for	for	ADP
ajeer-6552	490	4	bioenergy	bioenergy	NOUN
ajeer-6552	490	5	projects	project	NOUN
ajeer-6552	490	6	implementation	implementation	NOUN
ajeer-6552	490	7	:	:	PUNCT
ajeer-6552	490	8	a	a	DET
ajeer-6552	490	9	fresh	fresh	ADJ
ajeer-6552	490	10	insight	insight	NOUN
ajeer-6552	490	11	from	from	ADP
ajeer-6552	490	12	ghana	ghana	PROPN
ajeer-6552	490	13	.	.	PUNCT
ajeer-6552	491	1	international	international	ADJ
ajeer-6552	491	2	journal	journal	PROPN
ajeer-6552	491	3	of	of	ADP
ajeer-6552	491	4	scientific	scientific	ADJ
ajeer-6552	491	5	and	and	CCONJ
ajeer-6552	491	6	management	management	NOUN
ajeer-6552	491	7	research	research	NOUN
ajeer-6552	491	8	,	,	PUNCT
ajeer-6552	491	9	5(04	5(04	NUM
ajeer-6552	491	10	)	)	PUNCT
ajeer-6552	491	11	,	,	PUNCT
ajeer-6552	491	12	237	237	NUM
ajeer-6552	491	13	-	-	SYM
ajeer-6552	491	14	256	256	NUM
ajeer-6552	491	15	.	.	PUNCT
ajeer-6552	492	1	https://doi.org/10.37502/ijsmr.2022.5418	https://doi.org/10.37502/ijsmr.2022.5418	PROPN
ajeer-6552	492	2	asian	asian	ADJ
ajeer-6552	492	3	online	online	PROPN
ajeer-6552	492	4	journal	journal	PROPN
ajeer-6552	492	5	publishing	publishing	NOUN
ajeer-6552	492	6	group	group	NOUN
ajeer-6552	492	7	is	be	AUX
ajeer-6552	492	8	not	not	PART
ajeer-6552	492	9	responsible	responsible	ADJ
ajeer-6552	492	10	or	or	CCONJ
ajeer-6552	492	11	answerable	answerable	ADJ
ajeer-6552	492	12	for	for	ADP
ajeer-6552	492	13	any	any	DET
ajeer-6552	492	14	loss	loss	NOUN
ajeer-6552	492	15	,	,	PUNCT
ajeer-6552	492	16	damage	damage	NOUN
ajeer-6552	492	17	or	or	CCONJ
ajeer-6552	492	18	liability	liability	NOUN
ajeer-6552	492	19	,	,	PUNCT
ajeer-6552	492	20	etc	etc	X
ajeer-6552	492	21	.	.	X
ajeer-6552	492	22	caused	cause	VERB
ajeer-6552	492	23	in	in	ADP
ajeer-6552	492	24	relation	relation	NOUN
ajeer-6552	492	25	to	to	PART
ajeer-6552	492	26	/	/	PUNCT
ajeer-6552	492	27	arising	arise	VERB
ajeer-6552	492	28	out	out	ADP
ajeer-6552	492	29	of	of	ADP
ajeer-6552	492	30	the	the	DET
ajeer-6552	492	31	use	use	NOUN
ajeer-6552	492	32	of	of	ADP
ajeer-6552	492	33	the	the	DET
ajeer-6552	492	34	content	content	NOUN
ajeer-6552	492	35	.	.	PUNCT
ajeer-6552	493	1	any	any	DET
ajeer-6552	493	2	queries	query	NOUN
ajeer-6552	493	3	should	should	AUX
ajeer-6552	493	4	be	be	AUX
ajeer-6552	493	5	directed	direct	VERB
ajeer-6552	493	6	to	to	ADP
ajeer-6552	493	7	the	the	DET
ajeer-6552	493	8	corresponding	corresponding	ADJ
ajeer-6552	493	9	author	author	NOUN
ajeer-6552	493	10	of	of	ADP
ajeer-6552	493	11	the	the	DET
ajeer-6552	493	12	article	article	NOUN
ajeer-6552	493	13	.	.	PUNCT
ajeer-6552	494	1	https://doi.org/10.1007/s10797-020-09639-w	https://doi.org/10.1007/s10797-020-09639-w	PROPN
ajeer-6552	494	2	https://doi.org/10.1002/jid.3351	https://doi.org/10.1002/jid.3351	PROPN
ajeer-6552	494	3	https://doi.org/10.37118/ijdr.27698.01.2024	https://doi.org/10.37118/ijdr.27698.01.2024	VERB
ajeer-6552	494	4	https://doi.org/10.1016/j.exis.2023.101228	https://doi.org/10.1016/j.exis.2023.101228	PROPN
ajeer-6552	494	5	https://doi.org/10.1002/jid.3756	https://doi.org/10.1002/jid.3756	PROPN
ajeer-6552	494	6	https://doi.org/10.24294/jipd.v7i1.2127	https://doi.org/10.24294/jipd.v7i1.2127	PROPN
ajeer-6552	494	7	https://doi.org/10.1002/bse.3606	https://doi.org/10.1002/bse.3606	PROPN
ajeer-6552	494	8	https://doi.org/10.37502/ijsmr.2022.5418	https://doi.org/10.37502/ijsmr.2022.5418	PROPN