id	sid	tid	token	lemma	pos
ajfa-11930	1	1	microsoft	microsoft	PROPN
ajfa-11930	1	2	word	word	NOUN
ajfa-11930	1	3	11930	11930	NUM
ajfa-11930	1	4	-	-	SYM
ajfa-11930	1	5	43894	43894	NUM
ajfa-11930	1	6	-	-	PUNCT
ajfa-11930	1	7	1	1	NUM
ajfa-11930	1	8	-	-	PUNCT
ajfa-11930	1	9	sm	sm	NOUN
ajfa-11930	1	10	-	-	PUNCT
ajfa-11930	1	11	writer3	writer3	NOUN
ajfa-11930	1	12	-	-	PUNCT
ajfa-11930	1	13	new	new	ADJ
ajfa-11930	1	14	asian	asian	ADJ
ajfa-11930	1	15	journal	journal	NOUN
ajfa-11930	1	16	of	of	ADP
ajfa-11930	1	17	finance	finance	PROPN
ajfa-11930	1	18	&	&	CCONJ
ajfa-11930	1	19	accounting	accounting	PROPN
ajfa-11930	1	20	issn	issn	PROPN
ajfa-11930	1	21	1946	1946	NUM
ajfa-11930	1	22	-	-	PUNCT
ajfa-11930	1	23	052x	052x	NOUN
ajfa-11930	1	24	2018	2018	NUM
ajfa-11930	1	25	,	,	PUNCT
ajfa-11930	1	26	vol	vol	NOUN
ajfa-11930	1	27	.	.	PROPN
ajfa-11930	1	28	10	10	NUM
ajfa-11930	1	29	,	,	PUNCT
ajfa-11930	1	30	no	no	INTJ
ajfa-11930	1	31	.	.	NOUN
ajfa-11930	1	32	1	1	NUM
ajfa-11930	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	1	34	295	295	NUM
ajfa-11930	1	35	towards	towards	ADP
ajfa-11930	1	36	enhanced	enhance	VERB
ajfa-11930	1	37	tax	tax	NOUN
ajfa-11930	1	38	compliance	compliance	NOUN
ajfa-11930	1	39	in	in	ADP
ajfa-11930	1	40	kenya	kenya	PROPN
ajfa-11930	1	41	san	san	PROPN
ajfa-11930	1	42	lio	lio	PROPN
ajfa-11930	1	43	chandaria	chandaria	PROPN
ajfa-11930	1	44	school	school	NOUN
ajfa-11930	1	45	of	of	ADP
ajfa-11930	1	46	business	business	NOUN
ajfa-11930	1	47	,	,	PUNCT
ajfa-11930	1	48	united	united	PROPN
ajfa-11930	1	49	states	states	PROPN
ajfa-11930	1	50	international	international	PROPN
ajfa-11930	1	51	university	university	PROPN
ajfa-11930	1	52	-	-	PUNCT
ajfa-11930	1	53	africa	africa	PROPN
ajfa-11930	1	54	john	john	PROPN
ajfa-11930	1	55	mirichii	mirichii	PROPN
ajfa-11930	1	56	chandaria	chandaria	PROPN
ajfa-11930	1	57	school	school	NOUN
ajfa-11930	1	58	of	of	ADP
ajfa-11930	1	59	business	business	NOUN
ajfa-11930	1	60	,	,	PUNCT
ajfa-11930	1	61	united	united	PROPN
ajfa-11930	1	62	states	states	PROPN
ajfa-11930	1	63	international	international	PROPN
ajfa-11930	1	64	university	university	PROPN
ajfa-11930	1	65	-	-	PUNCT
ajfa-11930	1	66	africa	africa	PROPN
ajfa-11930	1	67	received	receive	VERB
ajfa-11930	1	68	:	:	PUNCT
ajfa-11930	1	69	sep	sep	PROPN
ajfa-11930	1	70	.	.	PROPN
ajfa-11930	1	71	29	29	NUM
ajfa-11930	1	72	,	,	PUNCT
ajfa-11930	1	73	2017	2017	NUM
ajfa-11930	1	74	accepted	accept	VERB
ajfa-11930	1	75	:	:	PUNCT
ajfa-11930	1	76	may	may	AUX
ajfa-11930	1	77	30	30	NUM
ajfa-11930	1	78	,	,	PUNCT
ajfa-11930	1	79	2018	2018	NUM
ajfa-11930	1	80	published	publish	VERB
ajfa-11930	1	81	:	:	PUNCT
ajfa-11930	1	82	june	june	PROPN
ajfa-11930	1	83	1	1	NUM
ajfa-11930	1	84	,	,	PUNCT
ajfa-11930	1	85	2018	2018	NUM
ajfa-11930	1	86	doi:10.5296	doi:10.5296	NOUN
ajfa-11930	1	87	/	/	SYM
ajfa-11930	1	88	ajfa.v10i1.11930	ajfa.v10i1.11930	NOUN
ajfa-11930	1	89	url	url	PROPN
ajfa-11930	1	90	:	:	PUNCT
ajfa-11930	1	91	https://doi.org/10.5296/ajfa.v10i1.11930	https://doi.org/10.5296/ajfa.v10i1.11930	NUM
ajfa-11930	1	92	abstract	abstract	ADJ
ajfa-11930	1	93	tax	tax	NOUN
ajfa-11930	1	94	is	be	AUX
ajfa-11930	1	95	the	the	DET
ajfa-11930	1	96	bottom	bottom	ADJ
ajfa-11930	1	97	line	line	NOUN
ajfa-11930	1	98	source	source	NOUN
ajfa-11930	1	99	of	of	ADP
ajfa-11930	1	100	revenue	revenue	NOUN
ajfa-11930	1	101	for	for	ADP
ajfa-11930	1	102	the	the	DET
ajfa-11930	1	103	world	world	NOUN
ajfa-11930	1	104	’s	’s	PART
ajfa-11930	1	105	governments	government	NOUN
ajfa-11930	1	106	.	.	PUNCT
ajfa-11930	2	1	taxation	taxation	NOUN
ajfa-11930	2	2	is	be	AUX
ajfa-11930	2	3	the	the	DET
ajfa-11930	2	4	only	only	ADV
ajfa-11930	2	5	known	know	VERB
ajfa-11930	2	6	realistic	realistic	ADJ
ajfa-11930	2	7	means	mean	NOUN
ajfa-11930	2	8	of	of	ADP
ajfa-11930	2	9	collecting	collect	VERB
ajfa-11930	2	10	resources	resource	NOUN
ajfa-11930	2	11	to	to	PART
ajfa-11930	2	12	finance	finance	VERB
ajfa-11930	2	13	public	public	ADJ
ajfa-11930	2	14	expenditure	expenditure	NOUN
ajfa-11930	2	15	.	.	PUNCT
ajfa-11930	3	1	this	this	DET
ajfa-11930	3	2	study	study	NOUN
ajfa-11930	3	3	aims	aim	VERB
ajfa-11930	3	4	at	at	ADP
ajfa-11930	3	5	unraveling	unravel	VERB
ajfa-11930	3	6	efficient	efficient	ADJ
ajfa-11930	3	7	mechanisms	mechanism	NOUN
ajfa-11930	3	8	to	to	PART
ajfa-11930	3	9	be	be	AUX
ajfa-11930	3	10	employed	employ	VERB
ajfa-11930	3	11	in	in	ADP
ajfa-11930	3	12	kenya	kenya	PROPN
ajfa-11930	3	13	to	to	PART
ajfa-11930	3	14	enhance	enhance	VERB
ajfa-11930	3	15	income	income	NOUN
ajfa-11930	3	16	tax	tax	NOUN
ajfa-11930	3	17	compliance	compliance	NOUN
ajfa-11930	3	18	to	to	PART
ajfa-11930	3	19	boost	boost	VERB
ajfa-11930	3	20	tax	tax	NOUN
ajfa-11930	3	21	revenue	revenue	NOUN
ajfa-11930	3	22	for	for	ADP
ajfa-11930	3	23	the	the	DET
ajfa-11930	3	24	current	current	ADJ
ajfa-11930	3	25	and	and	CCONJ
ajfa-11930	3	26	future	future	ADJ
ajfa-11930	3	27	governments	government	NOUN
ajfa-11930	3	28	.	.	PUNCT
ajfa-11930	4	1	with	with	ADP
ajfa-11930	4	2	the	the	DET
ajfa-11930	4	3	new	new	ADJ
ajfa-11930	4	4	governance	governance	NOUN
ajfa-11930	4	5	structure	structure	NOUN
ajfa-11930	4	6	of	of	ADP
ajfa-11930	4	7	forty	forty	NUM
ajfa-11930	4	8	seven	seven	NUM
ajfa-11930	4	9	county	county	NOUN
ajfa-11930	4	10	governments	government	NOUN
ajfa-11930	4	11	in	in	ADP
ajfa-11930	4	12	place	place	NOUN
ajfa-11930	4	13	following	follow	VERB
ajfa-11930	4	14	the	the	DET
ajfa-11930	4	15	promulgation	promulgation	NOUN
ajfa-11930	4	16	of	of	ADP
ajfa-11930	4	17	the	the	DET
ajfa-11930	4	18	new	new	ADJ
ajfa-11930	4	19	constitution	constitution	NOUN
ajfa-11930	4	20	2010	2010	NUM
ajfa-11930	4	21	,	,	PUNCT
ajfa-11930	4	22	this	this	DET
ajfa-11930	4	23	exercise	exercise	NOUN
ajfa-11930	4	24	is	be	AUX
ajfa-11930	4	25	timely	timely	ADJ
ajfa-11930	4	26	.	.	PUNCT
ajfa-11930	5	1	this	this	PRON
ajfa-11930	5	2	was	be	AUX
ajfa-11930	5	3	a	a	DET
ajfa-11930	5	4	descriptive	descriptive	ADJ
ajfa-11930	5	5	survey	survey	NOUN
ajfa-11930	5	6	study	study	NOUN
ajfa-11930	5	7	and	and	CCONJ
ajfa-11930	5	8	used	use	VERB
ajfa-11930	5	9	both	both	CCONJ
ajfa-11930	5	10	secondary	secondary	ADJ
ajfa-11930	5	11	and	and	CCONJ
ajfa-11930	5	12	primary	primary	ADJ
ajfa-11930	5	13	sources	source	NOUN
ajfa-11930	5	14	of	of	ADP
ajfa-11930	5	15	data	datum	NOUN
ajfa-11930	5	16	in	in	ADP
ajfa-11930	5	17	eliciting	elicit	VERB
ajfa-11930	5	18	the	the	DET
ajfa-11930	5	19	required	require	VERB
ajfa-11930	5	20	information	information	NOUN
ajfa-11930	5	21	necessary	necessary	ADJ
ajfa-11930	5	22	for	for	ADP
ajfa-11930	5	23	the	the	DET
ajfa-11930	5	24	research	research	NOUN
ajfa-11930	5	25	findings	finding	NOUN
ajfa-11930	5	26	.	.	PUNCT
ajfa-11930	6	1	the	the	DET
ajfa-11930	6	2	sample	sample	NOUN
ajfa-11930	6	3	size	size	NOUN
ajfa-11930	6	4	was	be	AUX
ajfa-11930	6	5	made	make	VERB
ajfa-11930	6	6	up	up	ADP
ajfa-11930	6	7	of	of	ADP
ajfa-11930	6	8	two	two	NUM
ajfa-11930	6	9	hundred	hundred	NUM
ajfa-11930	6	10	thirty	thirty	NUM
ajfa-11930	6	11	seven	seven	NUM
ajfa-11930	6	12	companies	company	NOUN
ajfa-11930	6	13	drawn	draw	VERB
ajfa-11930	6	14	from	from	ADP
ajfa-11930	6	15	the	the	DET
ajfa-11930	6	16	kenyan	kenyan	ADJ
ajfa-11930	6	17	manufacturing	manufacturing	NOUN
ajfa-11930	6	18	sector	sector	NOUN
ajfa-11930	6	19	firms	firm	NOUN
ajfa-11930	6	20	operating	operate	VERB
ajfa-11930	6	21	within	within	ADP
ajfa-11930	6	22	the	the	DET
ajfa-11930	6	23	nairobi	nairobi	PROPN
ajfa-11930	6	24	county	county	PROPN
ajfa-11930	6	25	.	.	PUNCT
ajfa-11930	7	1	the	the	DET
ajfa-11930	7	2	statistical	statistical	ADJ
ajfa-11930	7	3	package	package	NOUN
ajfa-11930	7	4	for	for	ADP
ajfa-11930	7	5	the	the	DET
ajfa-11930	7	6	social	social	ADJ
ajfa-11930	7	7	sciences	sciences	PROPN
ajfa-11930	7	8	(	(	PUNCT
ajfa-11930	7	9	spss	spss	PROPN
ajfa-11930	7	10	)	)	PUNCT
ajfa-11930	7	11	version	version	NOUN
ajfa-11930	7	12	20was	20was	PROPN
ajfa-11930	7	13	used	use	VERB
ajfa-11930	7	14	in	in	ADP
ajfa-11930	7	15	the	the	DET
ajfa-11930	7	16	data	datum	NOUN
ajfa-11930	7	17	analysis	analysis	NOUN
ajfa-11930	7	18	and	and	CCONJ
ajfa-11930	7	19	presentation	presentation	NOUN
ajfa-11930	7	20	of	of	ADP
ajfa-11930	7	21	findings	finding	NOUN
ajfa-11930	7	22	.	.	PUNCT
ajfa-11930	8	1	the	the	DET
ajfa-11930	8	2	overall	overall	ADJ
ajfa-11930	8	3	finding	finding	NOUN
ajfa-11930	8	4	was	be	AUX
ajfa-11930	8	5	that	that	SCONJ
ajfa-11930	8	6	a	a	DET
ajfa-11930	8	7	tax	tax	NOUN
ajfa-11930	8	8	system	system	NOUN
ajfa-11930	8	9	should	should	AUX
ajfa-11930	8	10	be	be	AUX
ajfa-11930	8	11	simple	simple	ADJ
ajfa-11930	8	12	,	,	PUNCT
ajfa-11930	8	13	withstraightforward	withstraightforward	NOUN
ajfa-11930	8	14	rules	rule	NOUN
ajfa-11930	8	15	for	for	SCONJ
ajfa-11930	8	16	lay	lie	VERB
ajfa-11930	8	17	citizens	citizen	NOUN
ajfa-11930	8	18	to	to	PART
ajfa-11930	8	19	understand	understand	VERB
ajfa-11930	8	20	and	and	CCONJ
ajfa-11930	8	21	at	at	ADP
ajfa-11930	8	22	the	the	DET
ajfa-11930	8	23	same	same	ADJ
ajfa-11930	8	24	time	time	NOUN
ajfa-11930	8	25	guarantee	guarantee	VERB
ajfa-11930	8	26	that	that	SCONJ
ajfa-11930	8	27	the	the	DET
ajfa-11930	8	28	cost	cost	NOUN
ajfa-11930	8	29	of	of	ADP
ajfa-11930	8	30	tax	tax	NOUN
ajfa-11930	8	31	collection	collection	NOUN
ajfa-11930	8	32	and	and	CCONJ
ajfa-11930	8	33	administration	administration	NOUN
ajfa-11930	8	34	is	be	AUX
ajfa-11930	8	35	not	not	PART
ajfa-11930	8	36	higher	high	ADJ
ajfa-11930	8	37	than	than	ADP
ajfa-11930	8	38	the	the	DET
ajfa-11930	8	39	actual	actual	ADJ
ajfa-11930	8	40	tax	tax	NOUN
ajfa-11930	8	41	revenue	revenue	NOUN
ajfa-11930	8	42	raised	raise	VERB
ajfa-11930	8	43	.	.	PUNCT
ajfa-11930	9	1	the	the	DET
ajfa-11930	9	2	research	research	NOUN
ajfa-11930	9	3	findings	finding	NOUN
ajfa-11930	9	4	lead	lead	VERB
ajfa-11930	9	5	to	to	ADP
ajfa-11930	9	6	a	a	DET
ajfa-11930	9	7	conclusion	conclusion	NOUN
ajfa-11930	9	8	that	that	SCONJ
ajfa-11930	9	9	multiple	multiple	ADJ
ajfa-11930	9	10	rates	rate	NOUN
ajfa-11930	9	11	of	of	ADP
ajfa-11930	9	12	income	income	NOUN
ajfa-11930	9	13	tax	tax	NOUN
ajfa-11930	9	14	,	,	PUNCT
ajfa-11930	9	15	varied	varied	ADJ
ajfa-11930	9	16	dates	date	NOUN
ajfa-11930	9	17	of	of	ADP
ajfa-11930	9	18	making	make	VERB
ajfa-11930	9	19	tax	tax	NOUN
ajfa-11930	9	20	returns	return	NOUN
ajfa-11930	9	21	and	and	CCONJ
ajfa-11930	9	22	a	a	DET
ajfa-11930	9	23	bulky	bulky	ADJ
ajfa-11930	9	24	legal	legal	ADJ
ajfa-11930	9	25	tax	tax	NOUN
ajfa-11930	9	26	framework	framework	NOUN
ajfa-11930	9	27	make	make	VERB
ajfa-11930	9	28	income	income	NOUN
ajfa-11930	9	29	tax	tax	NOUN
ajfa-11930	9	30	compliance	compliance	NOUN
ajfa-11930	9	31	unforeseeable	unforeseeable	ADJ
ajfa-11930	9	32	in	in	ADP
ajfa-11930	9	33	kenya	kenya	PROPN
ajfa-11930	9	34	.	.	PUNCT
ajfa-11930	10	1	keywords	keyword	NOUN
ajfa-11930	10	2	:	:	PUNCT
ajfa-11930	10	3	kenya	kenya	PROPN
ajfa-11930	10	4	revenue	revenue	NOUN
ajfa-11930	10	5	authority	authority	NOUN
ajfa-11930	10	6	,	,	PUNCT
ajfa-11930	10	7	taxable	taxable	ADJ
ajfa-11930	10	8	income	income	NOUN
ajfa-11930	10	9	,	,	PUNCT
ajfa-11930	10	10	tax	tax	NOUN
ajfa-11930	10	11	rates	rate	NOUN
ajfa-11930	10	12	,	,	PUNCT
ajfa-11930	10	13	tax	tax	NOUN
ajfa-11930	10	14	regimes	regime	NOUN
ajfa-11930	10	15	,	,	PUNCT
ajfa-11930	10	16	legal	legal	ADJ
ajfa-11930	10	17	tax	tax	NOUN
ajfa-11930	10	18	framework	framework	NOUN
ajfa-11930	10	19	asian	asian	ADJ
ajfa-11930	10	20	journal	journal	NOUN
ajfa-11930	10	21	of	of	ADP
ajfa-11930	10	22	finance	finance	PROPN
ajfa-11930	10	23	&	&	CCONJ
ajfa-11930	10	24	accounting	accounting	PROPN
ajfa-11930	10	25	issn	issn	PROPN
ajfa-11930	10	26	1946	1946	NUM
ajfa-11930	10	27	-	-	PUNCT
ajfa-11930	10	28	052x	052x	NOUN
ajfa-11930	10	29	2018	2018	NUM
ajfa-11930	10	30	,	,	PUNCT
ajfa-11930	10	31	vol	vol	NOUN
ajfa-11930	10	32	.	.	PROPN
ajfa-11930	10	33	10	10	NUM
ajfa-11930	10	34	,	,	PUNCT
ajfa-11930	10	35	no	no	INTJ
ajfa-11930	10	36	.	.	NOUN
ajfa-11930	10	37	1	1	NUM
ajfa-11930	10	38	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	10	39	296	296	NUM
ajfa-11930	10	40	1	1	NUM
ajfa-11930	10	41	.	.	PUNCT
ajfa-11930	11	1	introduction	introduction	NOUN
ajfa-11930	11	2	the	the	DET
ajfa-11930	11	3	purpose	purpose	NOUN
ajfa-11930	11	4	of	of	ADP
ajfa-11930	11	5	taxation	taxation	NOUN
ajfa-11930	11	6	in	in	ADP
ajfa-11930	11	7	kenya	kenya	PROPN
ajfa-11930	11	8	is	be	AUX
ajfa-11930	11	9	to	to	PART
ajfa-11930	11	10	finance	finance	VERB
ajfa-11930	11	11	government	government	NOUN
ajfa-11930	11	12	planned	plan	VERB
ajfa-11930	11	13	activities	activity	NOUN
ajfa-11930	11	14	.	.	PUNCT
ajfa-11930	12	1	article	article	NOUN
ajfa-11930	12	2	209	209	NUM
ajfa-11930	12	3	of	of	ADP
ajfa-11930	12	4	the	the	DET
ajfa-11930	12	5	constitution	constitution	NOUN
ajfa-11930	12	6	of	of	ADP
ajfa-11930	12	7	kenya	kenya	PROPN
ajfa-11930	12	8	2010	2010	NUM
ajfa-11930	12	9	grants	grant	VERB
ajfa-11930	12	10	powers	power	NOUN
ajfa-11930	12	11	to	to	PART
ajfa-11930	12	12	impose	impose	VERB
ajfa-11930	12	13	taxes	taxis	NOUN
ajfa-11930	12	14	as	as	ADP
ajfa-11930	12	15	a	a	DET
ajfa-11930	12	16	revenue	revenue	NOUN
ajfa-11930	12	17	source	source	NOUN
ajfa-11930	12	18	by	by	ADP
ajfa-11930	12	19	both	both	CCONJ
ajfa-11930	12	20	the	the	DET
ajfa-11930	12	21	national	national	ADJ
ajfa-11930	12	22	and	and	CCONJ
ajfa-11930	12	23	the	the	DET
ajfa-11930	12	24	county	county	NOUN
ajfa-11930	12	25	governments	government	NOUN
ajfa-11930	12	26	.	.	PUNCT
ajfa-11930	13	1	tax	tax	NOUN
ajfa-11930	13	2	may	may	AUX
ajfa-11930	13	3	be	be	AUX
ajfa-11930	13	4	defined	define	VERB
ajfa-11930	13	5	as	as	ADP
ajfa-11930	13	6	a	a	DET
ajfa-11930	13	7	levy	levy	NOUN
ajfa-11930	13	8	charged	charge	VERB
ajfa-11930	13	9	by	by	ADP
ajfa-11930	13	10	governments	government	NOUN
ajfa-11930	13	11	either	either	CCONJ
ajfa-11930	13	12	on	on	ADP
ajfa-11930	13	13	individuals	individual	NOUN
ajfa-11930	13	14	’	'	PUNCT
ajfa-11930	13	15	or	or	CCONJ
ajfa-11930	13	16	corporate	corporate	ADJ
ajfa-11930	13	17	entities	entity	NOUN
ajfa-11930	13	18	’	'	PUNCT
ajfa-11930	13	19	incomes	income	NOUN
ajfa-11930	13	20	and/or	and/or	CCONJ
ajfa-11930	13	21	on	on	ADP
ajfa-11930	13	22	the	the	DET
ajfa-11930	13	23	price	price	NOUN
ajfa-11930	13	24	of	of	ADP
ajfa-11930	13	25	a	a	DET
ajfa-11930	13	26	good	good	NOUN
ajfa-11930	13	27	or	or	CCONJ
ajfa-11930	13	28	service	service	NOUN
ajfa-11930	13	29	.	.	PUNCT
ajfa-11930	14	1	the	the	DET
ajfa-11930	14	2	former	former	ADJ
ajfa-11930	14	3	is	be	AUX
ajfa-11930	14	4	known	know	VERB
ajfa-11930	14	5	as	as	ADP
ajfa-11930	14	6	direct	direct	ADJ
ajfa-11930	14	7	tax	tax	NOUN
ajfa-11930	14	8	and	and	CCONJ
ajfa-11930	14	9	the	the	DET
ajfa-11930	14	10	latter	latter	ADJ
ajfa-11930	14	11	indirect	indirect	ADJ
ajfa-11930	14	12	tax	tax	NOUN
ajfa-11930	14	13	.	.	PUNCT
ajfa-11930	15	1	the	the	DET
ajfa-11930	15	2	focus	focus	NOUN
ajfa-11930	15	3	of	of	ADP
ajfa-11930	15	4	the	the	DET
ajfa-11930	15	5	study	study	NOUN
ajfa-11930	15	6	is	be	AUX
ajfa-11930	15	7	income	income	NOUN
ajfa-11930	15	8	tax	tax	NOUN
ajfa-11930	15	9	,	,	PUNCT
ajfa-11930	15	10	in	in	ADP
ajfa-11930	15	11	the	the	DET
ajfa-11930	15	12	category	category	NOUN
ajfa-11930	15	13	of	of	ADP
ajfa-11930	15	14	the	the	DET
ajfa-11930	15	15	direct	direct	ADJ
ajfa-11930	15	16	tax	tax	NOUN
ajfa-11930	15	17	,	,	PUNCT
ajfa-11930	15	18	which	which	PRON
ajfa-11930	15	19	accounts	account	VERB
ajfa-11930	15	20	for	for	ADP
ajfa-11930	15	21	approximately	approximately	ADV
ajfa-11930	15	22	forty	forty	NUM
ajfa-11930	15	23	percent	percent	NOUN
ajfa-11930	15	24	(	(	PUNCT
ajfa-11930	15	25	40	40	NUM
ajfa-11930	15	26	%	%	NOUN
ajfa-11930	15	27	)	)	PUNCT
ajfa-11930	15	28	of	of	ADP
ajfa-11930	15	29	the	the	DET
ajfa-11930	15	30	total	total	ADJ
ajfa-11930	15	31	tax	tax	NOUN
ajfa-11930	15	32	revenue	revenue	NOUN
ajfa-11930	15	33	in	in	ADP
ajfa-11930	15	34	kenya	kenya	PROPN
ajfa-11930	15	35	.	.	PUNCT
ajfa-11930	16	1	the	the	DET
ajfa-11930	16	2	g20	g20	PROPN
ajfa-11930	16	3	summit	summit	NOUN
ajfa-11930	16	4	in	in	ADP
ajfa-11930	16	5	moscow	moscow	PROPN
ajfa-11930	16	6	held	hold	VERB
ajfa-11930	16	7	in	in	ADP
ajfa-11930	16	8	september	september	PROPN
ajfa-11930	16	9	2013	2013	NUM
ajfa-11930	16	10	had	have	VERB
ajfa-11930	16	11	observations	observation	NOUN
ajfa-11930	16	12	on	on	ADP
ajfa-11930	16	13	tax	tax	NOUN
ajfa-11930	16	14	evasion	evasion	NOUN
ajfa-11930	16	15	in	in	ADP
ajfa-11930	16	16	africa	africa	PROPN
ajfa-11930	16	17	worth	worth	ADJ
ajfa-11930	16	18	noting	note	VERB
ajfa-11930	16	19	.	.	PUNCT
ajfa-11930	17	1	available	available	ADJ
ajfa-11930	17	2	data	datum	NOUN
ajfa-11930	17	3	indicate	indicate	VERB
ajfa-11930	17	4	that	that	SCONJ
ajfa-11930	17	5	the	the	DET
ajfa-11930	17	6	amounts	amount	NOUN
ajfa-11930	17	7	of	of	ADP
ajfa-11930	17	8	tax	tax	NOUN
ajfa-11930	17	9	revenue	revenue	NOUN
ajfa-11930	17	10	lost	lose	VERB
ajfa-11930	17	11	by	by	ADP
ajfa-11930	17	12	the	the	DET
ajfa-11930	17	13	african	african	ADJ
ajfa-11930	17	14	nations	nation	NOUN
ajfa-11930	17	15	between	between	ADP
ajfa-11930	17	16	1970	1970	NUM
ajfa-11930	17	17	and	and	CCONJ
ajfa-11930	17	18	2010	2010	NUM
ajfa-11930	17	19	amounted	amount	VERB
ajfa-11930	17	20	to	to	ADP
ajfa-11930	17	21	eight	eight	NUM
ajfa-11930	17	22	hundred	hundred	NUM
ajfa-11930	17	23	fourteen	fourteen	NUM
ajfa-11930	17	24	billion	billion	NUM
ajfa-11930	17	25	usa	usa	PROPN
ajfa-11930	17	26	dollars	dollar	NOUN
ajfa-11930	17	27	.	.	PUNCT
ajfa-11930	18	1	this	this	DET
ajfa-11930	18	2	amount	amount	NOUN
ajfa-11930	18	3	is	be	AUX
ajfa-11930	18	4	twice	twice	ADV
ajfa-11930	18	5	,	,	PUNCT
ajfa-11930	18	6	the	the	DET
ajfa-11930	18	7	level	level	NOUN
ajfa-11930	18	8	of	of	ADP
ajfa-11930	18	9	development	development	NOUN
ajfa-11930	18	10	aid	aid	NOUN
ajfa-11930	18	11	given	give	VERB
ajfa-11930	18	12	to	to	ADP
ajfa-11930	18	13	the	the	DET
ajfa-11930	18	14	continent	continent	NOUN
ajfa-11930	18	15	the	the	DET
ajfa-11930	18	16	same	same	ADJ
ajfa-11930	18	17	period	period	NOUN
ajfa-11930	18	18	.	.	PUNCT
ajfa-11930	19	1	the	the	DET
ajfa-11930	19	2	loss	loss	NOUN
ajfa-11930	19	3	is	be	AUX
ajfa-11930	19	4	today	today	NOUN
ajfa-11930	19	5	estimated	estimate	VERB
ajfa-11930	19	6	at	at	ADP
ajfa-11930	19	7	thirty	thirty	NUM
ajfa-11930	19	8	eight	eight	NUM
ajfa-11930	19	9	billion	billion	NUM
ajfa-11930	19	10	usa	usa	PROPN
ajfa-11930	19	11	dollars	dollar	NOUN
ajfa-11930	19	12	a	a	DET
ajfa-11930	19	13	year	year	NOUN
ajfa-11930	19	14	,	,	PUNCT
ajfa-11930	19	15	according	accord	VERB
ajfa-11930	19	16	to	to	ADP
ajfa-11930	19	17	experts	expert	NOUN
ajfa-11930	19	18	(	(	PUNCT
ajfa-11930	19	19	business	business	NOUN
ajfa-11930	19	20	daily	daily	PROPN
ajfa-11930	19	21	,	,	PUNCT
ajfa-11930	19	22	2013	2013	NUM
ajfa-11930	19	23	)	)	PUNCT
ajfa-11930	19	24	.	.	PUNCT
ajfa-11930	20	1	the	the	DET
ajfa-11930	20	2	loss	loss	NOUN
ajfa-11930	20	3	is	be	AUX
ajfa-11930	20	4	mainly	mainly	ADV
ajfa-11930	20	5	corporation	corporation	NOUN
ajfa-11930	20	6	tax	tax	NOUN
ajfa-11930	20	7	,	,	PUNCT
ajfa-11930	20	8	and	and	CCONJ
ajfa-11930	20	9	is	be	AUX
ajfa-11930	20	10	not	not	PART
ajfa-11930	20	11	only	only	ADV
ajfa-11930	20	12	attributable	attributable	ADJ
ajfa-11930	20	13	to	to	ADP
ajfa-11930	20	14	individuals	individual	NOUN
ajfa-11930	20	15	and	and	CCONJ
ajfa-11930	20	16	small	small	ADJ
ajfa-11930	20	17	and	and	CCONJ
ajfa-11930	20	18	medium	medium	ADJ
ajfa-11930	20	19	enterprises	enterprise	NOUN
ajfa-11930	20	20	(	(	PUNCT
ajfa-11930	20	21	smes	sme	NOUN
ajfa-11930	20	22	)	)	PUNCT
ajfa-11930	20	23	,	,	PUNCT
ajfa-11930	20	24	but	but	CCONJ
ajfa-11930	20	25	also	also	ADV
ajfa-11930	20	26	renowned	renowned	ADJ
ajfa-11930	20	27	multinational	multinational	ADJ
ajfa-11930	20	28	corporations	corporation	NOUN
ajfa-11930	20	29	.	.	PUNCT
ajfa-11930	21	1	since	since	SCONJ
ajfa-11930	21	2	factually	factually	ADV
ajfa-11930	21	3	every	every	DET
ajfa-11930	21	4	coin	coin	NOUN
ajfa-11930	21	5	earned	earn	VERB
ajfa-11930	21	6	in	in	ADP
ajfa-11930	21	7	kenya	kenya	PROPN
ajfa-11930	21	8	is	be	AUX
ajfa-11930	21	9	subject	subject	ADJ
ajfa-11930	21	10	to	to	ADP
ajfa-11930	21	11	income	income	NOUN
ajfa-11930	21	12	tax	tax	NOUN
ajfa-11930	21	13	,	,	PUNCT
ajfa-11930	21	14	and	and	CCONJ
ajfa-11930	21	15	with	with	ADP
ajfa-11930	21	16	the	the	DET
ajfa-11930	21	17	tax	tax	NOUN
ajfa-11930	21	18	rate	rate	NOUN
ajfa-11930	21	19	averaging	average	VERB
ajfa-11930	21	20	approximately	approximately	ADV
ajfa-11930	21	21	thirty	thirty	NUM
ajfa-11930	21	22	percent	percent	NOUN
ajfa-11930	21	23	,	,	PUNCT
ajfa-11930	21	24	the	the	DET
ajfa-11930	21	25	loss	loss	NOUN
ajfa-11930	21	26	in	in	ADP
ajfa-11930	21	27	income	income	NOUN
ajfa-11930	21	28	tax	tax	NOUN
ajfa-11930	21	29	revenue	revenue	NOUN
ajfa-11930	21	30	in	in	ADP
ajfa-11930	21	31	kenya	kenya	PROPN
ajfa-11930	21	32	could	could	AUX
ajfa-11930	21	33	be	be	AUX
ajfa-11930	21	34	estimated	estimate	VERB
ajfa-11930	21	35	at	at	ADP
ajfa-11930	21	36	kenya	kenya	PROPN
ajfa-11930	21	37	shillings	shilling	NOUN
ajfa-11930	21	38	seven	seven	NUM
ajfa-11930	21	39	hundred	hundred	NUM
ajfa-11930	21	40	billion	billion	NUM
ajfa-11930	21	41	a	a	DET
ajfa-11930	21	42	year	year	NOUN
ajfa-11930	21	43	.	.	PUNCT
ajfa-11930	22	1	this	this	PRON
ajfa-11930	22	2	raises	raise	VERB
ajfa-11930	22	3	important	important	ADJ
ajfa-11930	22	4	questions	question	NOUN
ajfa-11930	22	5	on	on	ADP
ajfa-11930	22	6	tax	tax	NOUN
ajfa-11930	22	7	evasion	evasion	NOUN
ajfa-11930	22	8	,	,	PUNCT
ajfa-11930	22	9	avoidance	avoidance	NOUN
ajfa-11930	22	10	and	and	CCONJ
ajfa-11930	22	11	planning	planning	NOUN
ajfa-11930	22	12	,	,	PUNCT
ajfa-11930	22	13	as	as	ADV
ajfa-11930	22	14	well	well	ADV
ajfa-11930	22	15	as	as	ADP
ajfa-11930	22	16	compliance	compliance	NOUN
ajfa-11930	22	17	in	in	ADP
ajfa-11930	22	18	kenya	kenya	PROPN
ajfa-11930	22	19	and	and	CCONJ
ajfa-11930	22	20	africa	africa	PROPN
ajfa-11930	22	21	.	.	PUNCT
ajfa-11930	23	1	kenya	kenya	PROPN
ajfa-11930	23	2	’s	’s	PART
ajfa-11930	23	3	gdp	gdp	NOUN
ajfa-11930	23	4	for	for	ADP
ajfa-11930	23	5	the	the	DET
ajfa-11930	23	6	year	year	NOUN
ajfa-11930	23	7	2013	2013	NUM
ajfa-11930	23	8	was	be	AUX
ajfa-11930	23	9	estimated	estimate	VERB
ajfa-11930	23	10	at	at	ADP
ajfa-11930	23	11	$	$	SYM
ajfa-11930	23	12	40.7	40.7	NUM
ajfa-11930	23	13	billion	billion	NUM
ajfa-11930	23	14	,	,	PUNCT
ajfa-11930	23	15	with	with	ADP
ajfa-11930	23	16	economic	economic	ADJ
ajfa-11930	23	17	growth	growth	NOUN
ajfa-11930	23	18	of	of	ADP
ajfa-11930	23	19	4.6	4.6	NUM
ajfa-11930	23	20	%	%	NOUN
ajfa-11930	23	21	in	in	ADP
ajfa-11930	23	22	the	the	DET
ajfa-11930	23	23	year	year	NOUN
ajfa-11930	23	24	2012	2012	NUM
ajfa-11930	23	25	compared	compare	VERB
ajfa-11930	23	26	to	to	ADP
ajfa-11930	23	27	4.4	4.4	NUM
ajfa-11930	23	28	%	%	NOUN
ajfa-11930	23	29	in	in	ADP
ajfa-11930	23	30	the	the	DET
ajfa-11930	23	31	year	year	NOUN
ajfa-11930	23	32	2011	2011	NUM
ajfa-11930	23	33	.	.	PUNCT
ajfa-11930	24	1	this	this	DET
ajfa-11930	24	2	growth	growth	NOUN
ajfa-11930	24	3	was	be	AUX
ajfa-11930	24	4	envisaged	envisage	VERB
ajfa-11930	24	5	to	to	PART
ajfa-11930	24	6	be	be	AUX
ajfa-11930	24	7	5.7	5.7	NUM
ajfa-11930	24	8	%	%	NOUN
ajfa-11930	24	9	in	in	ADP
ajfa-11930	24	10	2013	2013	NUM
ajfa-11930	24	11	and	and	CCONJ
ajfa-11930	24	12	6.0	6.0	NUM
ajfa-11930	24	13	%	%	NOUN
ajfa-11930	24	14	in	in	ADP
ajfa-11930	24	15	2014	2014	NUM
ajfa-11930	24	16	(	(	PUNCT
ajfa-11930	24	17	world	world	PROPN
ajfa-11930	24	18	bank	bank	PROPN
ajfa-11930	24	19	,	,	PUNCT
ajfa-11930	24	20	2013	2013	NUM
ajfa-11930	24	21	)	)	PUNCT
ajfa-11930	24	22	,	,	PUNCT
ajfa-11930	24	23	with	with	ADP
ajfa-11930	24	24	income	income	NOUN
ajfa-11930	24	25	tax	tax	NOUN
ajfa-11930	24	26	revenue	revenue	NOUN
ajfa-11930	24	27	averaging	average	VERB
ajfa-11930	24	28	10	10	NUM
ajfa-11930	24	29	%	%	NOUN
ajfa-11930	24	30	of	of	ADP
ajfa-11930	24	31	gdp	gdp	NOUN
ajfa-11930	24	32	.	.	PUNCT
ajfa-11930	25	1	the	the	DET
ajfa-11930	25	2	country	country	NOUN
ajfa-11930	25	3	however	however	ADV
ajfa-11930	25	4	has	have	VERB
ajfa-11930	25	5	the	the	DET
ajfa-11930	25	6	potential	potential	NOUN
ajfa-11930	25	7	to	to	PART
ajfa-11930	25	8	achieve	achieve	VERB
ajfa-11930	25	9	a	a	DET
ajfa-11930	25	10	double	double	ADJ
ajfa-11930	25	11	digit	digit	NOUN
ajfa-11930	25	12	gdp	gdp	NOUN
ajfa-11930	25	13	growth	growth	NOUN
ajfa-11930	25	14	rate	rate	NOUN
ajfa-11930	25	15	as	as	SCONJ
ajfa-11930	25	16	the	the	DET
ajfa-11930	25	17	economic	economic	ADJ
ajfa-11930	25	18	performance	performance	NOUN
ajfa-11930	25	19	over	over	ADP
ajfa-11930	25	20	the	the	DET
ajfa-11930	25	21	past	past	ADJ
ajfa-11930	25	22	decade	decade	NOUN
ajfa-11930	25	23	has	have	AUX
ajfa-11930	25	24	lagged	lag	VERB
ajfa-11930	25	25	behind	behind	ADP
ajfa-11930	25	26	the	the	DET
ajfa-11930	25	27	average	average	NOUN
ajfa-11930	25	28	for	for	ADP
ajfa-11930	25	29	sub	sub	ADJ
ajfa-11930	25	30	-	-	ADJ
ajfa-11930	25	31	saharan	saharan	ADJ
ajfa-11930	25	32	africa	africa	PROPN
ajfa-11930	25	33	.	.	PUNCT
ajfa-11930	26	1	accordingly	accordingly	ADV
ajfa-11930	26	2	,	,	PUNCT
ajfa-11930	26	3	the	the	DET
ajfa-11930	26	4	country	country	NOUN
ajfa-11930	26	5	’s	’s	PART
ajfa-11930	26	6	income	income	NOUN
ajfa-11930	26	7	tax	tax	NOUN
ajfa-11930	26	8	potential	potential	NOUN
ajfa-11930	26	9	is	be	AUX
ajfa-11930	26	10	untapped	untapped	ADJ
ajfa-11930	26	11	.	.	PUNCT
ajfa-11930	27	1	income	income	NOUN
ajfa-11930	27	2	tax	tax	NOUN
ajfa-11930	27	3	is	be	AUX
ajfa-11930	27	4	a	a	DET
ajfa-11930	27	5	direct	direct	ADJ
ajfa-11930	27	6	tax	tax	NOUN
ajfa-11930	27	7	charged	charge	VERB
ajfa-11930	27	8	on	on	ADP
ajfa-11930	27	9	incomes	income	NOUN
ajfa-11930	27	10	of	of	ADP
ajfa-11930	27	11	individuals	individual	NOUN
ajfa-11930	27	12	and	and	CCONJ
ajfa-11930	27	13	corporate	corporate	ADJ
ajfa-11930	27	14	entities	entity	NOUN
ajfa-11930	27	15	,	,	PUNCT
ajfa-11930	27	16	from	from	ADP
ajfa-11930	27	17	employment	employment	NOUN
ajfa-11930	27	18	,	,	PUNCT
ajfa-11930	27	19	self	self	NOUN
ajfa-11930	27	20	-	-	PUNCT
ajfa-11930	27	21	employment	employment	NOUN
ajfa-11930	27	22	,	,	PUNCT
ajfa-11930	27	23	profits	profit	NOUN
ajfa-11930	27	24	on	on	ADP
ajfa-11930	27	25	trading	trading	NOUN
ajfa-11930	27	26	activities	activity	NOUN
ajfa-11930	27	27	,	,	PUNCT
ajfa-11930	27	28	rent	rent	NOUN
ajfa-11930	27	29	,	,	PUNCT
ajfa-11930	27	30	dividends	dividend	NOUN
ajfa-11930	27	31	,	,	PUNCT
ajfa-11930	27	32	interests	interest	NOUN
ajfa-11930	27	33	,	,	PUNCT
ajfa-11930	27	34	pensions	pension	NOUN
ajfa-11930	27	35	,	,	PUNCT
ajfa-11930	27	36	royalties	royalty	NOUN
ajfa-11930	27	37	,	,	PUNCT
ajfa-11930	27	38	professional	professional	ADJ
ajfa-11930	27	39	fees	fee	NOUN
ajfa-11930	27	40	,	,	PUNCT
ajfa-11930	27	41	and	and	CCONJ
ajfa-11930	27	42	other	other	ADJ
ajfa-11930	27	43	incomes	income	NOUN
ajfa-11930	27	44	.	.	PUNCT
ajfa-11930	28	1	these	these	DET
ajfa-11930	28	2	sources	source	NOUN
ajfa-11930	28	3	of	of	ADP
ajfa-11930	28	4	income	income	NOUN
ajfa-11930	28	5	on	on	ADP
ajfa-11930	28	6	individuals	individual	NOUN
ajfa-11930	28	7	may	may	AUX
ajfa-11930	28	8	not	not	PART
ajfa-11930	28	9	all	all	PRON
ajfa-11930	28	10	be	be	AUX
ajfa-11930	28	11	accounted	account	VERB
ajfa-11930	28	12	for	for	ADP
ajfa-11930	28	13	via	via	ADP
ajfa-11930	28	14	the	the	DET
ajfa-11930	28	15	paye	paye	NOUN
ajfa-11930	28	16	system	system	NOUN
ajfa-11930	28	17	,	,	PUNCT
ajfa-11930	28	18	with	with	SCONJ
ajfa-11930	28	19	different	different	ADJ
ajfa-11930	28	20	rates	rate	NOUN
ajfa-11930	28	21	applied	apply	VERB
ajfa-11930	28	22	,	,	PUNCT
ajfa-11930	28	23	making	make	VERB
ajfa-11930	28	24	the	the	DET
ajfa-11930	28	25	process	process	NOUN
ajfa-11930	28	26	of	of	ADP
ajfa-11930	28	27	accountability	accountability	NOUN
ajfa-11930	28	28	and	and	CCONJ
ajfa-11930	28	29	compliance	compliance	NOUN
ajfa-11930	28	30	difficult	difficult	ADJ
ajfa-11930	28	31	.	.	PUNCT
ajfa-11930	29	1	kenyan	kenyan	ADJ
ajfa-11930	29	2	resident	resident	NOUN
ajfa-11930	29	3	and	and	CCONJ
ajfa-11930	29	4	non	non	ADJ
ajfa-11930	29	5	-	-	ADJ
ajfa-11930	29	6	resident	resident	ADJ
ajfa-11930	29	7	corporate	corporate	ADJ
ajfa-11930	29	8	entities	entity	NOUN
ajfa-11930	29	9	are	be	AUX
ajfa-11930	29	10	charged	charge	VERB
ajfa-11930	29	11	different	different	ADJ
ajfa-11930	29	12	tax	tax	NOUN
ajfa-11930	29	13	rates	rate	NOUN
ajfa-11930	29	14	.	.	PUNCT
ajfa-11930	30	1	the	the	DET
ajfa-11930	30	2	tax	tax	NOUN
ajfa-11930	30	3	is	be	AUX
ajfa-11930	30	4	also	also	ADV
ajfa-11930	30	5	dependent	dependent	ADJ
ajfa-11930	30	6	on	on	ADP
ajfa-11930	30	7	whether	whether	SCONJ
ajfa-11930	30	8	the	the	DET
ajfa-11930	30	9	company	company	NOUN
ajfa-11930	30	10	is	be	AUX
ajfa-11930	30	11	listed	list	VERB
ajfa-11930	30	12	in	in	ADP
ajfa-11930	30	13	the	the	DET
ajfa-11930	30	14	nairobi	nairobi	PROPN
ajfa-11930	30	15	stock	stock	PROPN
ajfa-11930	30	16	exchange	exchange	PROPN
ajfa-11930	30	17	(	(	PUNCT
ajfa-11930	30	18	nse	nse	NOUN
ajfa-11930	30	19	)	)	PUNCT
ajfa-11930	30	20	,	,	PUNCT
ajfa-11930	30	21	percentage	percentage	NOUN
ajfa-11930	30	22	of	of	ADP
ajfa-11930	30	23	issued	issue	VERB
ajfa-11930	30	24	share	share	NOUN
ajfa-11930	30	25	capital	capital	NOUN
ajfa-11930	30	26	,	,	PUNCT
ajfa-11930	30	27	number	number	NOUN
ajfa-11930	30	28	of	of	ADP
ajfa-11930	30	29	years	year	NOUN
ajfa-11930	30	30	as	as	ADP
ajfa-11930	30	31	a	a	DET
ajfa-11930	30	32	listed	list	VERB
ajfa-11930	30	33	company	company	NOUN
ajfa-11930	30	34	,	,	PUNCT
ajfa-11930	30	35	gross	gross	ADJ
ajfa-11930	30	36	income	income	NOUN
ajfa-11930	30	37	,	,	PUNCT
ajfa-11930	30	38	and	and	CCONJ
ajfa-11930	30	39	whether	whether	SCONJ
ajfa-11930	30	40	the	the	DET
ajfa-11930	30	41	company	company	NOUN
ajfa-11930	30	42	is	be	AUX
ajfa-11930	30	43	in	in	ADP
ajfa-11930	30	44	the	the	DET
ajfa-11930	30	45	export	export	NOUN
ajfa-11930	30	46	processing	processing	NOUN
ajfa-11930	30	47	zone	zone	NOUN
ajfa-11930	30	48	(	(	PUNCT
ajfa-11930	30	49	epz	epz	NOUN
ajfa-11930	30	50	)	)	PUNCT
ajfa-11930	30	51	.	.	PUNCT
ajfa-11930	31	1	tax	tax	NOUN
ajfa-11930	31	2	is	be	AUX
ajfa-11930	31	3	also	also	ADV
ajfa-11930	31	4	charged	charge	VERB
ajfa-11930	31	5	on	on	ADP
ajfa-11930	31	6	the	the	DET
ajfa-11930	31	7	income	income	NOUN
ajfa-11930	31	8	earned	earn	VERB
ajfa-11930	31	9	by	by	ADP
ajfa-11930	31	10	persons	person	NOUN
ajfa-11930	31	11	resident	resident	NOUN
ajfa-11930	31	12	in	in	ADP
ajfa-11930	31	13	kenya	kenya	PROPN
ajfa-11930	31	14	.	.	PUNCT
ajfa-11930	32	1	a	a	DET
ajfa-11930	32	2	resident	resident	NOUN
ajfa-11930	32	3	is	be	AUX
ajfa-11930	32	4	defined	define	VERB
ajfa-11930	32	5	for	for	ADP
ajfa-11930	32	6	tax	tax	NOUN
ajfa-11930	32	7	purposes	purpose	NOUN
ajfa-11930	32	8	as	as	ADP
ajfa-11930	32	9	an	an	DET
ajfa-11930	32	10	individual	individual	NOUN
ajfa-11930	32	11	who	who	PRON
ajfa-11930	32	12	has	have	VERB
ajfa-11930	32	13	permanent	permanent	ADJ
ajfa-11930	32	14	residence	residence	NOUN
ajfa-11930	32	15	in	in	ADP
ajfa-11930	32	16	kenya	kenya	NOUN
ajfa-11930	32	17	,	,	PUNCT
ajfa-11930	32	18	and	and	CCONJ
ajfa-11930	32	19	has	have	AUX
ajfa-11930	32	20	spent	spend	VERB
ajfa-11930	32	21	any	any	DET
ajfa-11930	32	22	part	part	NOUN
ajfa-11930	32	23	of	of	ADP
ajfa-11930	32	24	the	the	DET
ajfa-11930	32	25	working	working	PROPN
ajfa-11930	32	26	year(s	year(s	PROPN
ajfa-11930	32	27	)	)	PUNCT
ajfa-11930	32	28	in	in	ADP
ajfa-11930	32	29	the	the	DET
ajfa-11930	32	30	country	country	NOUN
ajfa-11930	32	31	;	;	PUNCT
ajfa-11930	32	32	or	or	CCONJ
ajfa-11930	32	33	,	,	PUNCT
ajfa-11930	32	34	one	one	NUM
ajfa-11930	32	35	without	without	ADP
ajfa-11930	32	36	permanent	permanent	ADJ
ajfa-11930	32	37	residence	residence	NOUN
ajfa-11930	32	38	in	in	ADP
ajfa-11930	32	39	kenya	kenya	PROPN
ajfa-11930	32	40	but	but	CCONJ
ajfa-11930	32	41	has	have	AUX
ajfa-11930	32	42	spent	spend	VERB
ajfa-11930	32	43	one	one	NUM
ajfa-11930	32	44	hundred	hundred	NUM
ajfa-11930	32	45	eighty	eighty	NUM
ajfa-11930	32	46	three	three	NUM
ajfa-11930	32	47	days	day	NOUN
ajfa-11930	32	48	or	or	CCONJ
ajfa-11930	32	49	more	more	ADJ
ajfa-11930	32	50	,	,	PUNCT
ajfa-11930	32	51	working	work	VERB
ajfa-11930	32	52	in	in	ADP
ajfa-11930	32	53	the	the	DET
ajfa-11930	32	54	country	country	NOUN
ajfa-11930	32	55	during	during	ADP
ajfa-11930	32	56	the	the	DET
ajfa-11930	32	57	period	period	NOUN
ajfa-11930	32	58	of	of	ADP
ajfa-11930	32	59	asian	asian	ADJ
ajfa-11930	32	60	journal	journal	NOUN
ajfa-11930	32	61	of	of	ADP
ajfa-11930	32	62	finance	finance	PROPN
ajfa-11930	32	63	&	&	CCONJ
ajfa-11930	32	64	accounting	accounting	PROPN
ajfa-11930	32	65	issn	issn	PROPN
ajfa-11930	32	66	1946	1946	NUM
ajfa-11930	32	67	-	-	PUNCT
ajfa-11930	32	68	052x	052x	NOUN
ajfa-11930	32	69	2018	2018	NUM
ajfa-11930	32	70	,	,	PUNCT
ajfa-11930	32	71	vol	vol	NOUN
ajfa-11930	32	72	.	.	PROPN
ajfa-11930	32	73	10	10	NUM
ajfa-11930	32	74	,	,	PUNCT
ajfa-11930	32	75	no	no	INTJ
ajfa-11930	32	76	.	.	NOUN
ajfa-11930	32	77	1	1	NUM
ajfa-11930	32	78	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	32	79	297	297	NUM
ajfa-11930	32	80	assessment	assessment	NOUN
ajfa-11930	32	81	.	.	PUNCT
ajfa-11930	33	1	a	a	DET
ajfa-11930	33	2	foreign	foreign	ADJ
ajfa-11930	33	3	employee	employee	NOUN
ajfa-11930	33	4	in	in	ADP
ajfa-11930	33	5	a	a	DET
ajfa-11930	33	6	non	non	ADJ
ajfa-11930	33	7	-	-	ADJ
ajfa-11930	33	8	kenyan	kenyan	ADJ
ajfa-11930	33	9	firm	firm	NOUN
ajfa-11930	33	10	who	who	PRON
ajfa-11930	33	11	is	be	AUX
ajfa-11930	33	12	resident	resident	ADJ
ajfa-11930	33	13	in	in	ADP
ajfa-11930	33	14	kenya	kenya	PROPN
ajfa-11930	33	15	is	be	AUX
ajfa-11930	33	16	subject	subject	ADJ
ajfa-11930	33	17	to	to	ADP
ajfa-11930	33	18	income	income	NOUN
ajfa-11930	33	19	tax	tax	NOUN
ajfa-11930	33	20	on	on	ADP
ajfa-11930	33	21	all	all	DET
ajfa-11930	33	22	emoluments	emolument	NOUN
ajfa-11930	33	23	.	.	PUNCT
ajfa-11930	34	1	to	to	PART
ajfa-11930	34	2	avoid	avoid	VERB
ajfa-11930	34	3	double	double	ADJ
ajfa-11930	34	4	taxation	taxation	NOUN
ajfa-11930	34	5	on	on	ADP
ajfa-11930	34	6	resident	resident	ADJ
ajfa-11930	34	7	individuals	individual	NOUN
ajfa-11930	34	8	and	and	CCONJ
ajfa-11930	34	9	corporate	corporate	ADJ
ajfa-11930	34	10	entities	entity	NOUN
ajfa-11930	34	11	earning	earn	VERB
ajfa-11930	34	12	income	income	NOUN
ajfa-11930	34	13	by	by	ADP
ajfa-11930	34	14	contacting	contact	VERB
ajfa-11930	34	15	business	business	NOUN
ajfa-11930	34	16	in	in	ADP
ajfa-11930	34	17	other	other	ADJ
ajfa-11930	34	18	countries	country	NOUN
ajfa-11930	34	19	,	,	PUNCT
ajfa-11930	34	20	kenya	kenya	PROPN
ajfa-11930	34	21	has	have	AUX
ajfa-11930	34	22	signed	sign	VERB
ajfa-11930	34	23	double	double	ADJ
ajfa-11930	34	24	taxation	taxation	NOUN
ajfa-11930	34	25	treaties	treaty	NOUN
ajfa-11930	34	26	with	with	ADP
ajfa-11930	34	27	most	most	ADJ
ajfa-11930	34	28	nations	nation	NOUN
ajfa-11930	34	29	.	.	PUNCT
ajfa-11930	35	1	income	income	NOUN
ajfa-11930	35	2	tax	tax	NOUN
ajfa-11930	35	3	is	be	AUX
ajfa-11930	35	4	governed	govern	VERB
ajfa-11930	35	5	under	under	ADP
ajfa-11930	35	6	the	the	DET
ajfa-11930	35	7	income	income	NOUN
ajfa-11930	35	8	tax	tax	PROPN
ajfa-11930	35	9	act	act	PROPN
ajfa-11930	35	10	cap	cap	VERB
ajfa-11930	35	11	470	470	NUM
ajfa-11930	35	12	,	,	PUNCT
ajfa-11930	35	13	of	of	ADP
ajfa-11930	35	14	the	the	DET
ajfa-11930	35	15	laws	law	NOUN
ajfa-11930	35	16	of	of	ADP
ajfa-11930	35	17	kenya	kenya	PROPN
ajfa-11930	35	18	.	.	PUNCT
ajfa-11930	36	1	the	the	DET
ajfa-11930	36	2	principle	principle	ADJ
ajfa-11930	36	3	law	law	NOUN
ajfa-11930	36	4	,	,	PUNCT
ajfa-11930	36	5	the	the	DET
ajfa-11930	36	6	income	income	NOUN
ajfa-11930	36	7	tax	tax	NOUN
ajfa-11930	36	8	act	act	NOUN
ajfa-11930	36	9	has	have	VERB
ajfa-11930	36	10	14	14	NUM
ajfa-11930	36	11	parts	part	NOUN
ajfa-11930	36	12	,	,	PUNCT
ajfa-11930	36	13	133	133	NUM
ajfa-11930	36	14	sections	section	NOUN
ajfa-11930	36	15	and	and	CCONJ
ajfa-11930	36	16	13	13	NUM
ajfa-11930	36	17	schedules	schedule	NOUN
ajfa-11930	36	18	,	,	PUNCT
ajfa-11930	36	19	all	all	PRON
ajfa-11930	36	20	directing	direct	VERB
ajfa-11930	36	21	its	its	PRON
ajfa-11930	36	22	implementation	implementation	NOUN
ajfa-11930	36	23	.	.	PUNCT
ajfa-11930	37	1	besides	besides	SCONJ
ajfa-11930	37	2	these	these	PRON
ajfa-11930	37	3	,	,	PUNCT
ajfa-11930	37	4	are	be	AUX
ajfa-11930	37	5	the	the	DET
ajfa-11930	37	6	finance	finance	NOUN
ajfa-11930	37	7	bills	bill	NOUN
ajfa-11930	37	8	and	and	CCONJ
ajfa-11930	37	9	acts	act	NOUN
ajfa-11930	37	10	issued	issue	VERB
ajfa-11930	37	11	regularly	regularly	ADV
ajfa-11930	37	12	to	to	PART
ajfa-11930	37	13	amend	amend	VERB
ajfa-11930	37	14	the	the	DET
ajfa-11930	37	15	main	main	ADJ
ajfa-11930	37	16	act	act	NOUN
ajfa-11930	37	17	.	.	PUNCT
ajfa-11930	38	1	this	this	PRON
ajfa-11930	38	2	brings	bring	VERB
ajfa-11930	38	3	to	to	ADP
ajfa-11930	38	4	fore	fore	NOUN
ajfa-11930	38	5	,	,	PUNCT
ajfa-11930	38	6	a	a	DET
ajfa-11930	38	7	glaring	glaring	ADJ
ajfa-11930	38	8	complexity	complexity	NOUN
ajfa-11930	38	9	on	on	ADP
ajfa-11930	38	10	the	the	DET
ajfa-11930	38	11	ordinary	ordinary	ADJ
ajfa-11930	38	12	citizen	citizen	NOUN
ajfa-11930	38	13	and	and	CCONJ
ajfa-11930	38	14	professionals	professional	NOUN
ajfa-11930	38	15	alike	alike	ADV
ajfa-11930	38	16	.	.	PUNCT
ajfa-11930	39	1	2	2	X
ajfa-11930	39	2	.	.	X
ajfa-11930	39	3	indirect	indirect	ADJ
ajfa-11930	39	4	taxes	taxis	NOUN
ajfa-11930	39	5	indirect	indirect	ADJ
ajfa-11930	39	6	taxes	taxis	NOUN
ajfa-11930	39	7	may	may	AUX
ajfa-11930	39	8	be	be	AUX
ajfa-11930	39	9	categorised	categorise	VERB
ajfa-11930	39	10	as	as	ADP
ajfa-11930	39	11	including	include	VERB
ajfa-11930	39	12	the	the	DET
ajfa-11930	39	13	vat	vat	NOUN
ajfa-11930	39	14	,	,	PUNCT
ajfa-11930	39	15	excise	excise	NOUN
ajfa-11930	39	16	duty	duty	NOUN
ajfa-11930	39	17	,	,	PUNCT
ajfa-11930	39	18	import	import	NOUN
ajfa-11930	39	19	duty	duty	NOUN
ajfa-11930	39	20	and	and	CCONJ
ajfa-11930	39	21	stamp	stamp	NOUN
ajfa-11930	39	22	duty	duty	PROPN
ajfa-11930	39	23	&	&	CCONJ
ajfa-11930	39	24	other	other	ADJ
ajfa-11930	39	25	taxes	taxis	NOUN
ajfa-11930	39	26	.	.	PUNCT
ajfa-11930	40	1	vat	vat	NOUN
ajfa-11930	40	2	is	be	AUX
ajfa-11930	40	3	levied	levy	VERB
ajfa-11930	40	4	on	on	ADP
ajfa-11930	40	5	the	the	DET
ajfa-11930	40	6	consumption	consumption	NOUN
ajfa-11930	40	7	of	of	ADP
ajfa-11930	40	8	goods	good	NOUN
ajfa-11930	40	9	and	and	CCONJ
ajfa-11930	40	10	services	service	NOUN
ajfa-11930	40	11	,	,	PUNCT
ajfa-11930	40	12	and	and	CCONJ
ajfa-11930	40	13	charged	charge	VERB
ajfa-11930	40	14	at	at	ADP
ajfa-11930	40	15	each	each	DET
ajfa-11930	40	16	stage	stage	NOUN
ajfa-11930	40	17	of	of	ADP
ajfa-11930	40	18	production	production	NOUN
ajfa-11930	40	19	and	and	CCONJ
ajfa-11930	40	20	distribution	distribution	NOUN
ajfa-11930	40	21	chain	chain	NOUN
ajfa-11930	40	22	to	to	ADP
ajfa-11930	40	23	the	the	DET
ajfa-11930	40	24	retail	retail	ADJ
ajfa-11930	40	25	stage	stage	NOUN
ajfa-11930	40	26	.	.	PUNCT
ajfa-11930	41	1	the	the	DET
ajfa-11930	41	2	tax	tax	NOUN
ajfa-11930	41	3	is	be	AUX
ajfa-11930	41	4	charged	charge	VERB
ajfa-11930	41	5	on	on	ADP
ajfa-11930	41	6	the	the	DET
ajfa-11930	41	7	value	value	NOUN
ajfa-11930	41	8	added	add	VERB
ajfa-11930	41	9	on	on	ADP
ajfa-11930	41	10	the	the	DET
ajfa-11930	41	11	good	good	NOUN
ajfa-11930	41	12	or	or	CCONJ
ajfa-11930	41	13	service	service	NOUN
ajfa-11930	41	14	.	.	PUNCT
ajfa-11930	42	1	it	it	PRON
ajfa-11930	42	2	is	be	AUX
ajfa-11930	42	3	also	also	ADV
ajfa-11930	42	4	levied	levy	VERB
ajfa-11930	42	5	on	on	ADP
ajfa-11930	42	6	imported	import	VERB
ajfa-11930	42	7	taxable	taxable	ADJ
ajfa-11930	42	8	goods	good	NOUN
ajfa-11930	42	9	and	and	CCONJ
ajfa-11930	42	10	services	service	NOUN
ajfa-11930	42	11	.	.	PUNCT
ajfa-11930	43	1	traders	trader	NOUN
ajfa-11930	43	2	are	be	AUX
ajfa-11930	43	3	allowed	allow	VERB
ajfa-11930	43	4	to	to	PART
ajfa-11930	43	5	offset	offset	VERB
ajfa-11930	43	6	input	input	NOUN
ajfa-11930	43	7	vat	vat	NOUN
ajfa-11930	43	8	against	against	ADP
ajfa-11930	43	9	output	output	NOUN
ajfa-11930	43	10	vat	vat	NOUN
ajfa-11930	43	11	in	in	ADP
ajfa-11930	43	12	the	the	DET
ajfa-11930	43	13	final	final	ADJ
ajfa-11930	43	14	accounting	accounting	NOUN
ajfa-11930	43	15	,	,	PUNCT
ajfa-11930	43	16	usually	usually	ADV
ajfa-11930	43	17	done	do	VERB
ajfa-11930	43	18	on	on	ADP
ajfa-11930	43	19	or	or	CCONJ
ajfa-11930	43	20	before	before	ADP
ajfa-11930	43	21	the	the	DET
ajfa-11930	43	22	twentieth	twentieth	ADJ
ajfa-11930	43	23	day	day	NOUN
ajfa-11930	43	24	following	follow	VERB
ajfa-11930	43	25	the	the	DET
ajfa-11930	43	26	trading	trading	NOUN
ajfa-11930	43	27	month	month	NOUN
ajfa-11930	43	28	.	.	PUNCT
ajfa-11930	44	1	the	the	DET
ajfa-11930	44	2	rates	rate	NOUN
ajfa-11930	44	3	(	(	PUNCT
ajfa-11930	44	4	pwc	pwc	NOUN
ajfa-11930	44	5	,	,	PUNCT
ajfa-11930	44	6	2014	2014	NUM
ajfa-11930	44	7	)	)	PUNCT
ajfa-11930	44	8	vary	vary	VERB
ajfa-11930	44	9	,	,	PUNCT
ajfa-11930	44	10	ranging	range	VERB
ajfa-11930	44	11	from	from	ADP
ajfa-11930	44	12	zero	zero	NUM
ajfa-11930	44	13	,	,	PUNCT
ajfa-11930	44	14	for	for	ADP
ajfa-11930	44	15	the	the	DET
ajfa-11930	44	16	items	item	NOUN
ajfa-11930	44	17	that	that	PRON
ajfa-11930	44	18	are	be	AUX
ajfa-11930	44	19	zero	zero	NUM
ajfa-11930	44	20	rated	rate	VERB
ajfa-11930	44	21	and	and	CCONJ
ajfa-11930	44	22	twelve	twelve	NUM
ajfa-11930	44	23	percent	percent	NOUN
ajfa-11930	44	24	on	on	ADP
ajfa-11930	44	25	petroleum	petroleum	NOUN
ajfa-11930	44	26	products	product	NOUN
ajfa-11930	44	27	.	.	PUNCT
ajfa-11930	45	1	the	the	DET
ajfa-11930	45	2	standard	standard	ADJ
ajfa-11930	45	3	rate	rate	NOUN
ajfa-11930	45	4	in	in	ADP
ajfa-11930	45	5	kenya	kenya	PROPN
ajfa-11930	45	6	is	be	AUX
ajfa-11930	45	7	sixteen	sixteen	NUM
ajfa-11930	45	8	percent	percent	NOUN
ajfa-11930	45	9	.	.	PUNCT
ajfa-11930	46	1	vat	vat	NOUN
ajfa-11930	46	2	is	be	AUX
ajfa-11930	46	3	governed	govern	VERB
ajfa-11930	46	4	under	under	ADP
ajfa-11930	46	5	the	the	DET
ajfa-11930	46	6	vat	vat	NOUN
ajfa-11930	46	7	act	act	NOUN
ajfa-11930	46	8	cap	cap	VERB
ajfa-11930	46	9	476	476	NUM
ajfa-11930	46	10	,	,	PUNCT
ajfa-11930	46	11	of	of	ADP
ajfa-11930	46	12	the	the	DET
ajfa-11930	46	13	laws	law	NOUN
ajfa-11930	46	14	of	of	ADP
ajfa-11930	46	15	kenya	kenya	PROPN
ajfa-11930	46	16	,	,	PUNCT
ajfa-11930	46	17	which	which	PRON
ajfa-11930	46	18	has	have	VERB
ajfa-11930	46	19	fifty	fifty	NUM
ajfa-11930	46	20	nine	nine	NUM
ajfa-11930	46	21	sections	section	NOUN
ajfa-11930	46	22	,	,	PUNCT
ajfa-11930	46	23	nine	nine	NUM
ajfa-11930	46	24	schedules	schedule	NOUN
ajfa-11930	46	25	and	and	CCONJ
ajfa-11930	46	26	nine	nine	NUM
ajfa-11930	46	27	subsidiaries	subsidiary	NOUN
ajfa-11930	46	28	.	.	PUNCT
ajfa-11930	47	1	excise	excise	NOUN
ajfa-11930	47	2	duty	duty	NOUN
ajfa-11930	47	3	is	be	AUX
ajfa-11930	47	4	a	a	DET
ajfa-11930	47	5	tax	tax	NOUN
ajfa-11930	47	6	charged	charge	VERB
ajfa-11930	47	7	on	on	ADP
ajfa-11930	47	8	traders	trader	NOUN
ajfa-11930	47	9	,	,	PUNCT
ajfa-11930	47	10	but	but	CCONJ
ajfa-11930	47	11	passed	pass	VERB
ajfa-11930	47	12	on	on	ADP
ajfa-11930	47	13	to	to	ADP
ajfa-11930	47	14	the	the	DET
ajfa-11930	47	15	consumers	consumer	NOUN
ajfa-11930	47	16	in	in	ADP
ajfa-11930	47	17	form	form	NOUN
ajfa-11930	47	18	of	of	ADP
ajfa-11930	47	19	increased	increase	VERB
ajfa-11930	47	20	prices	price	NOUN
ajfa-11930	47	21	.	.	PUNCT
ajfa-11930	48	1	the	the	DET
ajfa-11930	48	2	rates	rate	NOUN
ajfa-11930	48	3	vary	vary	VERB
ajfa-11930	48	4	accordingly	accordingly	ADV
ajfa-11930	48	5	:	:	PUNCT
ajfa-11930	48	6	ordinary	ordinary	ADJ
ajfa-11930	48	7	beer	beer	NOUN
ajfa-11930	48	8	is	be	AUX
ajfa-11930	48	9	charged	charge	VERB
ajfa-11930	48	10	at	at	ADP
ajfa-11930	48	11	kenya	kenya	PROPN
ajfa-11930	48	12	shillings	shilling	NOUN
ajfa-11930	48	13	seventy	seventy	NUM
ajfa-11930	48	14	a	a	DET
ajfa-11930	48	15	litre	litre	NOUN
ajfa-11930	48	16	or	or	CCONJ
ajfa-11930	48	17	fifty	fifty	NUM
ajfa-11930	48	18	percent	percent	NOUN
ajfa-11930	48	19	of	of	ADP
ajfa-11930	48	20	ex	ex	ADJ
ajfa-11930	48	21	factory	factory	NOUN
ajfa-11930	48	22	selling	sell	VERB
ajfa-11930	48	23	pricing	pricing	NOUN
ajfa-11930	48	24	;	;	PUNCT
ajfa-11930	48	25	other	other	ADJ
ajfa-11930	48	26	alcoholic	alcoholic	ADJ
ajfa-11930	48	27	beverages	beverage	NOUN
ajfa-11930	48	28	between	between	ADP
ajfa-11930	48	29	kenya	kenya	PROPN
ajfa-11930	48	30	shillings	shilling	NOUN
ajfa-11930	48	31	seventy	seventy	NUM
ajfa-11930	48	32	,	,	PUNCT
ajfa-11930	48	33	eighty	eighty	NUM
ajfa-11930	48	34	or	or	CCONJ
ajfa-11930	48	35	one	one	NUM
ajfa-11930	48	36	hundred	hundred	NUM
ajfa-11930	48	37	twenty	twenty	NUM
ajfa-11930	48	38	a	a	DET
ajfa-11930	48	39	litre	litre	NOUN
ajfa-11930	48	40	or	or	CCONJ
ajfa-11930	48	41	thirty	thirty	NUM
ajfa-11930	48	42	five	five	NUM
ajfa-11930	48	43	percent	percent	NOUN
ajfa-11930	48	44	of	of	ADP
ajfa-11930	48	45	the	the	DET
ajfa-11930	48	46	value	value	NOUN
ajfa-11930	48	47	(	(	PUNCT
ajfa-11930	48	48	whichever	whichever	PRON
ajfa-11930	48	49	is	be	AUX
ajfa-11930	48	50	higher	high	ADJ
ajfa-11930	48	51	)	)	PUNCT
ajfa-11930	48	52	or	or	CCONJ
ajfa-11930	48	53	fifty	fifty	NUM
ajfa-11930	48	54	percent	percent	NOUN
ajfa-11930	48	55	ex	ex	PRON
ajfa-11930	48	56	factory	factory	NOUN
ajfa-11930	48	57	selling	sell	VERB
ajfa-11930	48	58	pricing	pricing	NOUN
ajfa-11930	48	59	;	;	PUNCT
ajfa-11930	48	60	tobacco	tobacco	NOUN
ajfa-11930	48	61	at	at	ADP
ajfa-11930	48	62	kenya	kenya	PROPN
ajfa-11930	48	63	shillings	shilling	NOUN
ajfa-11930	48	64	one	one	NUM
ajfa-11930	48	65	thousand	thousand	NUM
ajfa-11930	48	66	two	two	NUM
ajfa-11930	48	67	hundred	hundred	NUM
ajfa-11930	48	68	per	per	ADP
ajfa-11930	48	69	mile	mile	NOUN
ajfa-11930	48	70	or	or	CCONJ
ajfa-11930	48	71	thirty	thirty	NUM
ajfa-11930	48	72	five	five	NUM
ajfa-11930	48	73	percent	percent	NOUN
ajfa-11930	48	74	of	of	ADP
ajfa-11930	48	75	recommended	recommend	VERB
ajfa-11930	48	76	selling	selling	NOUN
ajfa-11930	48	77	price	price	NOUN
ajfa-11930	48	78	(	(	PUNCT
ajfa-11930	48	79	rsp	rsp	PROPN
ajfa-11930	48	80	)	)	PUNCT
ajfa-11930	48	81	,	,	PUNCT
ajfa-11930	48	82	excisable	excisable	ADJ
ajfa-11930	48	83	services	service	NOUN
ajfa-11930	48	84	are	be	AUX
ajfa-11930	48	85	charged	charge	VERB
ajfa-11930	48	86	between	between	ADP
ajfa-11930	48	87	seven	seven	NUM
ajfa-11930	48	88	and	and	CCONJ
ajfa-11930	48	89	fifty	fifty	NUM
ajfa-11930	48	90	percent	percent	NOUN
ajfa-11930	48	91	depending	depend	VERB
ajfa-11930	48	92	on	on	ADP
ajfa-11930	48	93	the	the	DET
ajfa-11930	48	94	service	service	NOUN
ajfa-11930	48	95	and	and	CCONJ
ajfa-11930	48	96	various	various	ADJ
ajfa-11930	48	97	other	other	ADJ
ajfa-11930	48	98	rates	rate	NOUN
ajfa-11930	48	99	for	for	ADP
ajfa-11930	48	100	other	other	ADJ
ajfa-11930	48	101	excisable	excisable	ADJ
ajfa-11930	48	102	products	product	NOUN
ajfa-11930	48	103	.	.	PUNCT
ajfa-11930	49	1	there	there	PRON
ajfa-11930	49	2	is	be	VERB
ajfa-11930	49	3	no	no	DET
ajfa-11930	49	4	specific	specific	ADJ
ajfa-11930	49	5	chapter	chapter	NOUN
ajfa-11930	49	6	of	of	ADP
ajfa-11930	49	7	law	law	NOUN
ajfa-11930	49	8	dealing	deal	VERB
ajfa-11930	49	9	with	with	ADP
ajfa-11930	49	10	this	this	DET
ajfa-11930	49	11	particular	particular	ADJ
ajfa-11930	49	12	tax	tax	NOUN
ajfa-11930	49	13	.	.	PUNCT
ajfa-11930	50	1	import	import	NOUN
ajfa-11930	50	2	duty	duty	NOUN
ajfa-11930	50	3	is	be	AUX
ajfa-11930	50	4	charged	charge	VERB
ajfa-11930	50	5	on	on	ADP
ajfa-11930	50	6	imported	import	VERB
ajfa-11930	50	7	goods	good	NOUN
ajfa-11930	50	8	and	and	CCONJ
ajfa-11930	50	9	services	service	NOUN
ajfa-11930	50	10	,	,	PUNCT
ajfa-11930	50	11	and	and	CCONJ
ajfa-11930	50	12	paid	pay	VERB
ajfa-11930	50	13	before	before	SCONJ
ajfa-11930	50	14	the	the	DET
ajfa-11930	50	15	items	item	NOUN
ajfa-11930	50	16	are	be	AUX
ajfa-11930	50	17	allowed	allow	VERB
ajfa-11930	50	18	passage	passage	NOUN
ajfa-11930	50	19	into	into	ADP
ajfa-11930	50	20	the	the	DET
ajfa-11930	50	21	country	country	NOUN
ajfa-11930	50	22	from	from	ADP
ajfa-11930	50	23	the	the	DET
ajfa-11930	50	24	ports	port	NOUN
ajfa-11930	50	25	.	.	PUNCT
ajfa-11930	51	1	the	the	DET
ajfa-11930	51	2	rates	rate	NOUN
ajfa-11930	51	3	are	be	AUX
ajfa-11930	51	4	:	:	PUNCT
ajfa-11930	51	5	rice	rice	NOUN
ajfa-11930	51	6	35	35	NUM
ajfa-11930	51	7	%	%	NOUN
ajfa-11930	51	8	,	,	PUNCT
ajfa-11930	51	9	wheat	wheat	NOUN
ajfa-11930	51	10	grain	grain	NOUN
ajfa-11930	51	11	10	10	NUM
ajfa-11930	51	12	%	%	NOUN
ajfa-11930	51	13	,	,	PUNCT
ajfa-11930	51	14	maize	maize	VERB
ajfa-11930	51	15	grain	grain	NOUN
ajfa-11930	51	16	50	50	NUM
ajfa-11930	51	17	%	%	NOUN
ajfa-11930	51	18	,	,	PUNCT
ajfa-11930	51	19	of	of	ADP
ajfa-11930	51	20	the	the	DET
ajfa-11930	51	21	selling	sell	VERB
ajfa-11930	51	22	prices	price	NOUN
ajfa-11930	51	23	among	among	ADP
ajfa-11930	51	24	other	other	ADJ
ajfa-11930	51	25	rates	rate	NOUN
ajfa-11930	51	26	charged	charge	VERB
ajfa-11930	51	27	on	on	ADP
ajfa-11930	51	28	various	various	ADJ
ajfa-11930	51	29	imported	import	VERB
ajfa-11930	51	30	items	item	NOUN
ajfa-11930	51	31	.	.	PUNCT
ajfa-11930	52	1	other	other	ADJ
ajfa-11930	52	2	than	than	ADP
ajfa-11930	52	3	the	the	DET
ajfa-11930	52	4	east	east	ADJ
ajfa-11930	52	5	african	african	ADJ
ajfa-11930	52	6	community	community	NOUN
ajfa-11930	52	7	customs	custom	NOUN
ajfa-11930	52	8	union	union	NOUN
ajfa-11930	52	9	(	(	PUNCT
ajfa-11930	52	10	eaccu	eaccu	X
ajfa-11930	52	11	)	)	PUNCT
ajfa-11930	52	12	established	establish	VERB
ajfa-11930	52	13	in	in	ADP
ajfa-11930	52	14	the	the	DET
ajfa-11930	52	15	year	year	NOUN
ajfa-11930	52	16	2005	2005	NUM
ajfa-11930	52	17	to	to	PART
ajfa-11930	52	18	harmonize	harmonize	VERB
ajfa-11930	52	19	importation	importation	NOUN
ajfa-11930	52	20	of	of	ADP
ajfa-11930	52	21	goods	good	NOUN
ajfa-11930	52	22	and	and	CCONJ
ajfa-11930	52	23	services	service	NOUN
ajfa-11930	52	24	into	into	ADP
ajfa-11930	52	25	the	the	DET
ajfa-11930	52	26	partner	partner	NOUN
ajfa-11930	52	27	states	state	NOUN
ajfa-11930	52	28	,	,	PUNCT
ajfa-11930	52	29	and	and	CCONJ
ajfa-11930	52	30	which	which	PRON
ajfa-11930	52	31	provides	provide	VERB
ajfa-11930	52	32	the	the	DET
ajfa-11930	52	33	rates	rate	NOUN
ajfa-11930	52	34	to	to	PART
ajfa-11930	52	35	be	be	AUX
ajfa-11930	52	36	applied	apply	VERB
ajfa-11930	52	37	accordingly	accordingly	ADV
ajfa-11930	52	38	,	,	PUNCT
ajfa-11930	52	39	there	there	PRON
ajfa-11930	52	40	is	be	VERB
ajfa-11930	52	41	no	no	DET
ajfa-11930	52	42	chapter	chapter	NOUN
ajfa-11930	52	43	of	of	ADP
ajfa-11930	52	44	the	the	DET
ajfa-11930	52	45	kenyan	kenyan	ADJ
ajfa-11930	52	46	laws	law	NOUN
ajfa-11930	52	47	dealing	deal	VERB
ajfa-11930	52	48	with	with	ADP
ajfa-11930	52	49	this	this	DET
ajfa-11930	52	50	particular	particular	ADJ
ajfa-11930	52	51	tax	tax	NOUN
ajfa-11930	52	52	.	.	PUNCT
ajfa-11930	53	1	there	there	PRON
ajfa-11930	53	2	is	be	VERB
ajfa-11930	53	3	currently	currently	ADV
ajfa-11930	53	4	no	no	DET
ajfa-11930	53	5	export	export	NOUN
ajfa-11930	53	6	duty	duty	NOUN
ajfa-11930	53	7	/	/	SYM
ajfa-11930	53	8	tax	tax	NOUN
ajfa-11930	53	9	charged	charge	VERB
ajfa-11930	53	10	in	in	ADP
ajfa-11930	53	11	kenya	kenya	PROPN
ajfa-11930	53	12	.	.	PUNCT
ajfa-11930	54	1	in	in	ADP
ajfa-11930	54	2	fact	fact	NOUN
ajfa-11930	54	3	the	the	DET
ajfa-11930	54	4	government	government	NOUN
ajfa-11930	54	5	of	of	ADP
ajfa-11930	54	6	kenya	kenya	PROPN
ajfa-11930	54	7	through	through	ADP
ajfa-11930	54	8	the	the	DET
ajfa-11930	54	9	tax	tax	NOUN
ajfa-11930	54	10	remission	remission	NOUN
ajfa-11930	54	11	for	for	ADP
ajfa-11930	54	12	exports	export	NOUN
ajfa-11930	54	13	office	office	NOUN
ajfa-11930	54	14	encourages	encourage	VERB
ajfa-11930	54	15	local	local	ADJ
ajfa-11930	54	16	manufacturers	manufacturer	NOUN
ajfa-11930	54	17	to	to	PART
ajfa-11930	54	18	export	export	VERB
ajfa-11930	54	19	their	their	PRON
ajfa-11930	54	20	products	product	NOUN
ajfa-11930	54	21	.	.	PUNCT
ajfa-11930	55	1	this	this	PRON
ajfa-11930	55	2	is	be	AUX
ajfa-11930	55	3	achieved	achieve	VERB
ajfa-11930	55	4	by	by	ADP
ajfa-11930	55	5	remitting	remit	VERB
ajfa-11930	55	6	duty	duty	NOUN
ajfa-11930	55	7	and	and	CCONJ
ajfa-11930	55	8	vat	vat	NOUN
ajfa-11930	55	9	on	on	ADP
ajfa-11930	55	10	raw	raw	ADJ
ajfa-11930	55	11	materials	material	NOUN
ajfa-11930	55	12	used	use	VERB
ajfa-11930	55	13	in	in	ADP
ajfa-11930	55	14	the	the	DET
ajfa-11930	55	15	manufacture	manufacture	NOUN
ajfa-11930	55	16	of	of	ADP
ajfa-11930	55	17	goods	good	NOUN
ajfa-11930	55	18	for	for	ADP
ajfa-11930	55	19	export	export	NOUN
ajfa-11930	55	20	.	.	PUNCT
ajfa-11930	56	1	stamp	stamp	NOUN
ajfa-11930	56	2	duty	duty	NOUN
ajfa-11930	56	3	tax	tax	NOUN
ajfa-11930	56	4	is	be	AUX
ajfa-11930	56	5	charged	charge	VERB
ajfa-11930	56	6	as	as	SCONJ
ajfa-11930	56	7	follows	follow	VERB
ajfa-11930	56	8	:	:	PUNCT
ajfa-11930	56	9	transfer	transfer	NOUN
ajfa-11930	56	10	of	of	ADP
ajfa-11930	56	11	immovable	immovable	ADJ
ajfa-11930	56	12	property	property	NOUN
ajfa-11930	56	13	within	within	ADP
ajfa-11930	56	14	a	a	DET
ajfa-11930	56	15	county	county	NOUN
ajfa-11930	56	16	,	,	PUNCT
ajfa-11930	56	17	4	4	NUM
ajfa-11930	56	18	%	%	NOUN
ajfa-11930	56	19	;	;	PUNCT
ajfa-11930	56	20	asian	asian	ADJ
ajfa-11930	56	21	journal	journal	NOUN
ajfa-11930	56	22	of	of	ADP
ajfa-11930	56	23	finance	finance	PROPN
ajfa-11930	56	24	&	&	CCONJ
ajfa-11930	56	25	accounting	accounting	PROPN
ajfa-11930	56	26	issn	issn	PROPN
ajfa-11930	56	27	1946	1946	NUM
ajfa-11930	56	28	-	-	PUNCT
ajfa-11930	56	29	052x	052x	NOUN
ajfa-11930	56	30	2018	2018	NUM
ajfa-11930	56	31	,	,	PUNCT
ajfa-11930	56	32	vol	vol	NOUN
ajfa-11930	56	33	.	.	PROPN
ajfa-11930	57	1	10	10	NUM
ajfa-11930	57	2	,	,	PUNCT
ajfa-11930	57	3	no	no	INTJ
ajfa-11930	57	4	.	.	NOUN
ajfa-11930	57	5	1	1	NUM
ajfa-11930	57	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	57	7	298	298	NUM
ajfa-11930	57	8	outside	outside	ADP
ajfa-11930	57	9	a	a	DET
ajfa-11930	57	10	county	county	NOUN
ajfa-11930	57	11	,	,	PUNCT
ajfa-11930	57	12	2	2	NUM
ajfa-11930	57	13	%	%	NOUN
ajfa-11930	57	14	;	;	PUNCT
ajfa-11930	57	15	issue	issue	NOUN
ajfa-11930	57	16	of	of	ADP
ajfa-11930	57	17	debentures	debenture	NOUN
ajfa-11930	57	18	or	or	CCONJ
ajfa-11930	57	19	mortgage	mortgage	NOUN
ajfa-11930	57	20	,	,	PUNCT
ajfa-11930	57	21	0.1	0.1	NUM
ajfa-11930	57	22	%	%	NOUN
ajfa-11930	57	23	;	;	PUNCT
ajfa-11930	58	1	transfer	transfer	NOUN
ajfa-11930	58	2	of	of	ADP
ajfa-11930	58	3	unquoted	unquoted	ADJ
ajfa-11930	58	4	and	and	CCONJ
ajfa-11930	58	5	quoted	quote	VERB
ajfa-11930	58	6	stock	stock	NOUN
ajfa-11930	58	7	of	of	ADP
ajfa-11930	58	8	marketable	marketable	ADJ
ajfa-11930	58	9	securities	security	NOUN
ajfa-11930	58	10	,	,	PUNCT
ajfa-11930	58	11	1	1	NUM
ajfa-11930	58	12	%	%	NOUN
ajfa-11930	58	13	and	and	CCONJ
ajfa-11930	58	14	0	0	NUM
ajfa-11930	58	15	%	%	NOUN
ajfa-11930	58	16	percent	percent	NOUN
ajfa-11930	58	17	respectively	respectively	ADV
ajfa-11930	58	18	;	;	PUNCT
ajfa-11930	58	19	creation	creation	NOUN
ajfa-11930	58	20	and/or	and/or	CCONJ
ajfa-11930	58	21	increase	increase	NOUN
ajfa-11930	58	22	of	of	ADP
ajfa-11930	58	23	share	share	NOUN
ajfa-11930	58	24	capital	capital	NOUN
ajfa-11930	58	25	,	,	PUNCT
ajfa-11930	58	26	1	1	NUM
ajfa-11930	58	27	%	%	NOUN
ajfa-11930	58	28	;	;	PUNCT
ajfa-11930	58	29	lease	lease	NOUN
ajfa-11930	58	30	of	of	ADP
ajfa-11930	58	31	a	a	DET
ajfa-11930	58	32	period	period	NOUN
ajfa-11930	58	33	of	of	ADP
ajfa-11930	58	34	zero	zero	NUM
ajfa-11930	58	35	to	to	ADP
ajfa-11930	58	36	three	three	NUM
ajfa-11930	58	37	years	year	NOUN
ajfa-11930	58	38	and	and	CCONJ
ajfa-11930	58	39	more	more	ADJ
ajfa-11930	58	40	,	,	PUNCT
ajfa-11930	58	41	1	1	NUM
ajfa-11930	58	42	%	%	NOUN
ajfa-11930	58	43	and	and	CCONJ
ajfa-11930	58	44	2	2	NUM
ajfa-11930	58	45	%	%	NOUN
ajfa-11930	58	46	respectively	respectively	ADV
ajfa-11930	58	47	,	,	PUNCT
ajfa-11930	58	48	among	among	ADP
ajfa-11930	58	49	others	other	NOUN
ajfa-11930	58	50	.	.	PUNCT
ajfa-11930	59	1	in	in	ADP
ajfa-11930	59	2	the	the	DET
ajfa-11930	59	3	case	case	NOUN
ajfa-11930	59	4	of	of	ADP
ajfa-11930	59	5	excise	excise	NOUN
ajfa-11930	59	6	,	,	PUNCT
ajfa-11930	59	7	import	import	NOUN
ajfa-11930	59	8	and	and	CCONJ
ajfa-11930	59	9	stamp	stamp	NOUN
ajfa-11930	59	10	duty	duty	NOUN
ajfa-11930	59	11	taxes	taxis	NOUN
ajfa-11930	59	12	,	,	PUNCT
ajfa-11930	59	13	there	there	PRON
ajfa-11930	59	14	are	be	VERB
ajfa-11930	59	15	in	in	ADP
ajfa-11930	59	16	consistencies	consistency	NOUN
ajfa-11930	59	17	in	in	ADP
ajfa-11930	59	18	as	as	ADV
ajfa-11930	59	19	far	far	ADV
ajfa-11930	59	20	as	as	SCONJ
ajfa-11930	59	21	the	the	DET
ajfa-11930	59	22	legal	legal	ADJ
ajfa-11930	59	23	frameworks	framework	NOUN
ajfa-11930	59	24	are	be	AUX
ajfa-11930	59	25	concerned	concern	VERB
ajfa-11930	59	26	.	.	PUNCT
ajfa-11930	60	1	3	3	X
ajfa-11930	60	2	.	.	X
ajfa-11930	60	3	motivation	motivation	NOUN
ajfa-11930	60	4	of	of	ADP
ajfa-11930	60	5	the	the	DET
ajfa-11930	60	6	study	study	NOUN
ajfa-11930	60	7	tax	tax	NOUN
ajfa-11930	60	8	compliance	compliance	NOUN
ajfa-11930	60	9	in	in	ADP
ajfa-11930	60	10	kenya	kenya	PROPN
ajfa-11930	60	11	has	have	AUX
ajfa-11930	60	12	been	be	AUX
ajfa-11930	60	13	at	at	ADP
ajfa-11930	60	14	its	its	PRON
ajfa-11930	60	15	lows	low	NOUN
ajfa-11930	60	16	since	since	SCONJ
ajfa-11930	60	17	independence	independence	NOUN
ajfa-11930	60	18	,	,	PUNCT
ajfa-11930	60	19	as	as	SCONJ
ajfa-11930	60	20	witnessed	witness	VERB
ajfa-11930	60	21	by	by	ADP
ajfa-11930	60	22	the	the	DET
ajfa-11930	60	23	low	low	ADJ
ajfa-11930	60	24	tax	tax	NOUN
ajfa-11930	60	25	revenues	revenue	NOUN
ajfa-11930	60	26	.	.	PUNCT
ajfa-11930	61	1	in	in	ADP
ajfa-11930	61	2	the	the	DET
ajfa-11930	61	3	financial	financial	ADJ
ajfa-11930	61	4	year	year	NOUN
ajfa-11930	61	5	2000/01	2000/01	NUM
ajfa-11930	61	6	for	for	ADP
ajfa-11930	61	7	example	example	NOUN
ajfa-11930	61	8	,	,	PUNCT
ajfa-11930	61	9	revenue	revenue	NOUN
ajfa-11930	61	10	collected	collect	VERB
ajfa-11930	61	11	from	from	ADP
ajfa-11930	61	12	taxes	taxis	NOUN
ajfa-11930	61	13	amounted	amount	VERB
ajfa-11930	61	14	to	to	ADP
ajfa-11930	61	15	kenya	kenya	PROPN
ajfa-11930	61	16	shillings	shilling	NOUN
ajfa-11930	61	17	200	200	NUM
ajfa-11930	61	18	billion	billion	NUM
ajfa-11930	61	19	,	,	PUNCT
ajfa-11930	61	20	rising	rise	VERB
ajfa-11930	61	21	to	to	ADP
ajfa-11930	61	22	only	only	ADV
ajfa-11930	61	23	kenya	kenya	PROPN
ajfa-11930	61	24	shilling	shill	VERB
ajfa-11930	61	25	800	800	NUM
ajfa-11930	61	26	billion	billion	NUM
ajfa-11930	61	27	in	in	ADP
ajfa-11930	61	28	the	the	DET
ajfa-11930	61	29	financial	financial	ADJ
ajfa-11930	61	30	year	year	NOUN
ajfa-11930	61	31	2011/2013	2011/2013	NUM
ajfa-11930	61	32	,	,	PUNCT
ajfa-11930	61	33	a	a	DET
ajfa-11930	61	34	period	period	NOUN
ajfa-11930	61	35	of	of	ADP
ajfa-11930	61	36	over	over	ADP
ajfa-11930	61	37	ten	ten	NUM
ajfa-11930	61	38	years	year	NOUN
ajfa-11930	61	39	.	.	PUNCT
ajfa-11930	62	1	kenya	kenya	PROPN
ajfa-11930	62	2	’s	’s	PART
ajfa-11930	62	3	gdp	gdp	NOUN
ajfa-11930	62	4	has	have	AUX
ajfa-11930	62	5	been	be	AUX
ajfa-11930	62	6	growing	grow	VERB
ajfa-11930	62	7	steadily	steadily	ADV
ajfa-11930	62	8	at	at	ADP
ajfa-11930	62	9	almost	almost	ADV
ajfa-11930	62	10	the	the	DET
ajfa-11930	62	11	same	same	ADJ
ajfa-11930	62	12	rate	rate	NOUN
ajfa-11930	62	13	,	,	PUNCT
ajfa-11930	62	14	rising	rise	VERB
ajfa-11930	62	15	from	from	ADP
ajfa-11930	62	16	sixteen	sixteen	NUM
ajfa-11930	62	17	billion	billion	NUM
ajfa-11930	62	18	usa	usa	PROPN
ajfa-11930	62	19	dollars	dollar	NOUN
ajfa-11930	62	20	in	in	ADP
ajfa-11930	62	21	the	the	DET
ajfa-11930	62	22	financial	financial	ADJ
ajfa-11930	62	23	year	year	NOUN
ajfa-11930	62	24	2003/4	2003/4	NUM
ajfa-11930	62	25	to	to	ADP
ajfa-11930	62	26	thirty	thirty	NUM
ajfa-11930	62	27	seven	seven	NUM
ajfa-11930	62	28	billion	billion	NUM
ajfa-11930	62	29	dollars	dollar	NOUN
ajfa-11930	62	30	in	in	ADP
ajfa-11930	62	31	the	the	DET
ajfa-11930	62	32	financial	financial	ADJ
ajfa-11930	62	33	year	year	NOUN
ajfa-11930	62	34	2012/13	2012/13	NUM
ajfa-11930	62	35	.	.	PUNCT
ajfa-11930	63	1	the	the	DET
ajfa-11930	63	2	tax	tax	NOUN
ajfa-11930	63	3	revenue	revenue	NOUN
ajfa-11930	63	4	base	base	NOUN
ajfa-11930	63	5	should	should	AUX
ajfa-11930	63	6	have	have	AUX
ajfa-11930	63	7	been	be	AUX
ajfa-11930	63	8	expected	expect	VERB
ajfa-11930	63	9	to	to	PART
ajfa-11930	63	10	grow	grow	VERB
ajfa-11930	63	11	at	at	ADP
ajfa-11930	63	12	a	a	DET
ajfa-11930	63	13	much	much	ADV
ajfa-11930	63	14	higher	high	ADJ
ajfa-11930	63	15	rate	rate	NOUN
ajfa-11930	63	16	than	than	SCONJ
ajfa-11930	63	17	what	what	PRON
ajfa-11930	63	18	has	have	AUX
ajfa-11930	63	19	been	be	AUX
ajfa-11930	63	20	witnessed	witness	VERB
ajfa-11930	63	21	,	,	PUNCT
ajfa-11930	63	22	to	to	ADP
ajfa-11930	63	23	sufficiently	sufficiently	ADV
ajfa-11930	63	24	fund	fund	VERB
ajfa-11930	63	25	government	government	NOUN
ajfa-11930	63	26	planned	plan	VERB
ajfa-11930	63	27	development	development	NOUN
ajfa-11930	63	28	projects	project	NOUN
ajfa-11930	63	29	,	,	PUNCT
ajfa-11930	63	30	with	with	ADP
ajfa-11930	63	31	deficits	deficit	NOUN
ajfa-11930	63	32	experienced	experience	VERB
ajfa-11930	63	33	to	to	ADP
ajfa-11930	63	34	date	date	NOUN
ajfa-11930	63	35	;	;	PUNCT
ajfa-11930	63	36	as	as	SCONJ
ajfa-11930	63	37	can	can	AUX
ajfa-11930	63	38	be	be	AUX
ajfa-11930	63	39	seen	see	VERB
ajfa-11930	63	40	in	in	ADP
ajfa-11930	63	41	the	the	DET
ajfa-11930	63	42	table	table	NOUN
ajfa-11930	63	43	1	1	NUM
ajfa-11930	63	44	.	.	PUNCT
ajfa-11930	63	45	table	table	NOUN
ajfa-11930	63	46	1	1	NUM
ajfa-11930	63	47	.	.	PUNCT
ajfa-11930	63	48	vote	vote	NOUN
ajfa-11930	63	49	year	year	NOUN
ajfa-11930	63	50	2009/10	2009/10	NUM
ajfa-11930	63	51	ksh	ksh	PROPN
ajfa-11930	63	52	billion	billion	NUM
ajfa-11930	63	53	2010/11	2010/11	NUM
ajfa-11930	63	54	ksh	ksh	NOUN
ajfa-11930	63	55	billion	billion	NUM
ajfa-11930	63	56	2011/12	2011/12	NUM
ajfa-11930	63	57	ksh	ksh	NOUN
ajfa-11930	63	58	billion	billion	NUM
ajfa-11930	63	59	2012/13	2012/13	NUM
ajfa-11930	63	60	ksh	ksh	PROPN
ajfa-11930	63	61	billion	billion	NUM
ajfa-11930	63	62	revenue	revenue	NOUN
ajfa-11930	63	63	574.10	574.10	NUM
ajfa-11930	63	64	673.27	673.27	NUM
ajfa-11930	63	65	781.63	781.63	NUM
ajfa-11930	63	66	971.33	971.33	NUM
ajfa-11930	63	67	expenditure	expenditure	NOUN
ajfa-11930	63	68	574.30	574.30	NUM
ajfa-11930	63	69	733.35	733.35	NUM
ajfa-11930	63	70	833.02	833.02	NUM
ajfa-11930	63	71	1,123.42	1,123.42	NUM
ajfa-11930	63	72	deficit	deficit	NOUN
ajfa-11930	63	73	0.20	0.20	NUM
ajfa-11930	63	74	60.08	60.08	NUM
ajfa-11930	63	75	51.39	51.39	NUM
ajfa-11930	63	76	152.09	152.09	NUM
ajfa-11930	63	77	source	source	NOUN
ajfa-11930	63	78	:	:	PUNCT
ajfa-11930	63	79	kenya	kenya	PROPN
ajfa-11930	63	80	bureau	bureau	PROPN
ajfa-11930	63	81	of	of	ADP
ajfa-11930	63	82	statistics	statistic	NOUN
ajfa-11930	63	83	,	,	PUNCT
ajfa-11930	63	84	facts	fact	NOUN
ajfa-11930	63	85	&	&	CCONJ
ajfa-11930	63	86	figures	figure	NOUN
ajfa-11930	63	87	2013	2013	NUM
ajfa-11930	63	88	&	&	CCONJ
ajfa-11930	63	89	office	office	NOUN
ajfa-11930	63	90	of	of	ADP
ajfa-11930	63	91	the	the	DET
ajfa-11930	63	92	controller	controller	NOUN
ajfa-11930	63	93	of	of	ADP
ajfa-11930	63	94	budget	budget	NOUN
ajfa-11930	63	95	2014(figures	2014(figures	NUM
ajfa-11930	63	96	in	in	ADP
ajfa-11930	63	97	brackets	bracket	NOUN
ajfa-11930	63	98	are	be	AUX
ajfa-11930	63	99	actual	actual	ADJ
ajfa-11930	63	100	)	)	PUNCT
ajfa-11930	63	101	for	for	ADP
ajfa-11930	63	102	example	example	NOUN
ajfa-11930	63	103	,	,	PUNCT
ajfa-11930	63	104	budgetary	budgetary	ADJ
ajfa-11930	63	105	planned	plan	VERB
ajfa-11930	63	106	activities	activity	NOUN
ajfa-11930	63	107	for	for	ADP
ajfa-11930	63	108	the	the	DET
ajfa-11930	63	109	financial	financial	ADJ
ajfa-11930	63	110	year	year	NOUN
ajfa-11930	63	111	2013/14	2013/14	NUM
ajfa-11930	63	112	,	,	PUNCT
ajfa-11930	63	113	whose	whose	DET
ajfa-11930	63	114	theme	theme	NOUN
ajfa-11930	63	115	was	be	AUX
ajfa-11930	63	116	transformation	transformation	NOUN
ajfa-11930	63	117	and	and	CCONJ
ajfa-11930	63	118	shared	share	VERB
ajfa-11930	63	119	prosperity	prosperity	NOUN
ajfa-11930	63	120	amounted	amount	VERB
ajfa-11930	63	121	to	to	ADP
ajfa-11930	63	122	kenya	kenya	PROPN
ajfa-11930	63	123	shillings	shilling	NOUN
ajfa-11930	63	124	1.6trillion	1.6trillion	NUM
ajfa-11930	63	125	.	.	PUNCT
ajfa-11930	64	1	kra	kra	PROPN
ajfa-11930	64	2	planned	plan	VERB
ajfa-11930	64	3	to	to	PART
ajfa-11930	64	4	collect	collect	VERB
ajfa-11930	64	5	the	the	DET
ajfa-11930	64	6	amount	amount	NOUN
ajfa-11930	64	7	of	of	ADP
ajfa-11930	64	8	kenya	kenya	PROPN
ajfa-11930	64	9	shillings	shilling	NOUN
ajfa-11930	64	10	974billion	974billion	PROPN
ajfa-11930	64	11	,	,	PUNCT
ajfa-11930	64	12	hence	hence	ADV
ajfa-11930	64	13	an	an	DET
ajfa-11930	64	14	anticipated	anticipate	VERB
ajfa-11930	64	15	deficit	deficit	NOUN
ajfa-11930	64	16	of	of	ADP
ajfa-11930	64	17	kenya	kenya	PROPN
ajfa-11930	64	18	shillings	shilling	NOUN
ajfa-11930	64	19	626	626	NUM
ajfa-11930	64	20	billion	billion	NUM
ajfa-11930	64	21	(	(	PUNCT
ajfa-11930	64	22	kenya	kenya	PROPN
ajfa-11930	64	23	national	national	PROPN
ajfa-11930	64	24	bureau	bureau	PROPN
ajfa-11930	64	25	of	of	ADP
ajfa-11930	64	26	statistics	statistic	NOUN
ajfa-11930	64	27	,	,	PUNCT
ajfa-11930	64	28	2013	2013	NUM
ajfa-11930	64	29	)	)	PUNCT
ajfa-11930	64	30	.	.	PUNCT
ajfa-11930	65	1	these	these	DET
ajfa-11930	65	2	accumulated	accumulate	VERB
ajfa-11930	65	3	deficits	deficit	NOUN
ajfa-11930	65	4	have	have	AUX
ajfa-11930	65	5	continued	continue	VERB
ajfa-11930	65	6	to	to	PART
ajfa-11930	65	7	raise	raise	VERB
ajfa-11930	65	8	the	the	DET
ajfa-11930	65	9	debt	debt	NOUN
ajfa-11930	65	10	burden	burden	NOUN
ajfa-11930	65	11	on	on	ADP
ajfa-11930	65	12	the	the	DET
ajfa-11930	65	13	kenyan	kenyan	ADJ
ajfa-11930	65	14	people	people	NOUN
ajfa-11930	65	15	,	,	PUNCT
ajfa-11930	65	16	estimated	estimate	VERB
ajfa-11930	65	17	at	at	ADP
ajfa-11930	65	18	kenya	kenya	PROPN
ajfa-11930	65	19	shillings	shilling	NOUN
ajfa-11930	65	20	two	two	NUM
ajfa-11930	65	21	point	point	NOUN
ajfa-11930	65	22	one	one	NUM
ajfa-11930	65	23	trillion	trillion	NUM
ajfa-11930	65	24	(	(	PUNCT
ajfa-11930	65	25	ksh	ksh	PROPN
ajfa-11930	65	26	2.11	2.11	NUM
ajfa-11930	65	27	trillion	trillion	NUM
ajfa-11930	65	28	)	)	PUNCT
ajfa-11930	65	29	,	,	PUNCT
ajfa-11930	65	30	which	which	PRON
ajfa-11930	65	31	is	be	AUX
ajfa-11930	65	32	58	58	NUM
ajfa-11930	65	33	%	%	NOUN
ajfa-11930	65	34	of	of	ADP
ajfa-11930	65	35	the	the	DET
ajfa-11930	65	36	country	country	NOUN
ajfa-11930	65	37	’s	’s	PART
ajfa-11930	65	38	gdp	gdp	NOUN
ajfa-11930	65	39	.	.	PUNCT
ajfa-11930	66	1	the	the	DET
ajfa-11930	66	2	types	type	NOUN
ajfa-11930	66	3	of	of	ADP
ajfa-11930	66	4	tax	tax	NOUN
ajfa-11930	66	5	revenue	revenue	NOUN
ajfa-11930	66	6	streams	stream	NOUN
ajfa-11930	66	7	in	in	ADP
ajfa-11930	66	8	kenya	kenya	PROPN
ajfa-11930	66	9	,	,	PUNCT
ajfa-11930	66	10	from	from	ADP
ajfa-11930	66	11	which	which	PRON
ajfa-11930	66	12	the	the	DET
ajfa-11930	66	13	above	above	ADJ
ajfa-11930	66	14	mentioned	mention	VERB
ajfa-11930	66	15	revenue	revenue	NOUN
ajfa-11930	66	16	is	be	AUX
ajfa-11930	66	17	derived	derive	VERB
ajfa-11930	66	18	,	,	PUNCT
ajfa-11930	66	19	include	include	VERB
ajfa-11930	66	20	income	income	NOUN
ajfa-11930	66	21	tax	tax	NOUN
ajfa-11930	66	22	,	,	PUNCT
ajfa-11930	66	23	vat	vat	NOUN
ajfa-11930	66	24	,	,	PUNCT
ajfa-11930	66	25	excise	excise	NOUN
ajfa-11930	66	26	duty	duty	NOUN
ajfa-11930	66	27	,	,	PUNCT
ajfa-11930	66	28	import	import	NOUN
ajfa-11930	66	29	duty	duty	NOUN
ajfa-11930	66	30	,	,	PUNCT
ajfa-11930	66	31	stamp	stamp	NOUN
ajfa-11930	66	32	duty	duty	NOUN
ajfa-11930	66	33	and	and	CCONJ
ajfa-11930	66	34	others	other	NOUN
ajfa-11930	66	35	;	;	PUNCT
ajfa-11930	66	36	accounting	account	VERB
ajfa-11930	66	37	for	for	ADP
ajfa-11930	66	38	40	40	NUM
ajfa-11930	66	39	%	%	NOUN
ajfa-11930	66	40	,	,	PUNCT
ajfa-11930	66	41	28	28	NUM
ajfa-11930	66	42	%	%	NOUN
ajfa-11930	66	43	,	,	PUNCT
ajfa-11930	66	44	15	15	NUM
ajfa-11930	66	45	%	%	NOUN
ajfa-11930	66	46	,	,	PUNCT
ajfa-11930	66	47	8	8	NUM
ajfa-11930	66	48	%	%	NOUN
ajfa-11930	66	49	and	and	CCONJ
ajfa-11930	66	50	9%respectively.accordingly	9%respectively.accordingly	ADV
ajfa-11930	66	51	,	,	PUNCT
ajfa-11930	66	52	income	income	NOUN
ajfa-11930	66	53	tax	tax	NOUN
ajfa-11930	66	54	accounts	account	VERB
ajfa-11930	66	55	asian	asian	ADJ
ajfa-11930	66	56	journal	journal	NOUN
ajfa-11930	66	57	of	of	ADP
ajfa-11930	66	58	finance	finance	PROPN
ajfa-11930	66	59	&	&	CCONJ
ajfa-11930	66	60	accounting	accounting	PROPN
ajfa-11930	66	61	issn	issn	PROPN
ajfa-11930	66	62	1946	1946	NUM
ajfa-11930	66	63	-	-	PUNCT
ajfa-11930	66	64	052x	052x	NOUN
ajfa-11930	66	65	2018	2018	NUM
ajfa-11930	66	66	,	,	PUNCT
ajfa-11930	66	67	vol	vol	NOUN
ajfa-11930	66	68	.	.	PROPN
ajfa-11930	67	1	10	10	NUM
ajfa-11930	67	2	,	,	PUNCT
ajfa-11930	67	3	no	no	INTJ
ajfa-11930	67	4	.	.	NOUN
ajfa-11930	67	5	1	1	NUM
ajfa-11930	67	6	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-11930	67	7	299	299	NUM
ajfa-11930	67	8	for	for	ADP
ajfa-11930	67	9	the	the	DET
ajfa-11930	67	10	lion	lion	NOUN
ajfa-11930	67	11	’s	’s	PART
ajfa-11930	67	12	share	share	NOUN
ajfa-11930	67	13	of	of	ADP
ajfa-11930	67	14	the	the	DET
ajfa-11930	67	15	kenya	kenya	PROPN
ajfa-11930	67	16	’s	’s	PART
ajfa-11930	67	17	tax	tax	NOUN
ajfa-11930	67	18	revenue	revenue	NOUN
ajfa-11930	67	19	at	at	ADP
ajfa-11930	67	20	forty	forty	NUM
ajfa-11930	67	21	percent	percent	NOUN
ajfa-11930	67	22	hence	hence	ADV
ajfa-11930	67	23	the	the	DET
ajfa-11930	67	24	focus	focus	NOUN
ajfa-11930	67	25	of	of	ADP
ajfa-11930	67	26	this	this	DET
ajfa-11930	67	27	research	research	NOUN
ajfa-11930	67	28	work	work	NOUN
ajfa-11930	67	29	.	.	PUNCT
ajfa-11930	68	1	the	the	DET
ajfa-11930	68	2	amounts	amount	NOUN
ajfa-11930	68	3	collected	collect	VERB
ajfa-11930	68	4	in	in	ADP
ajfa-11930	68	5	recent	recent	ADJ
ajfa-11930	68	6	years	year	NOUN
ajfa-11930	68	7	relative	relative	ADJ
ajfa-11930	68	8	to	to	ADP
ajfa-11930	68	9	gdp	gdp	NOUN
ajfa-11930	68	10	are	be	AUX
ajfa-11930	68	11	summarized	summarize	VERB
ajfa-11930	68	12	in	in	ADP
ajfa-11930	68	13	table	table	NOUN
ajfa-11930	68	14	2	2	NUM
ajfa-11930	68	15	.	.	PUNCT
ajfa-11930	68	16	table	table	NOUN
ajfa-11930	68	17	2	2	NUM
ajfa-11930	68	18	.	.	PUNCT
ajfa-11930	68	19	income	income	NOUN
ajfa-11930	68	20	tax	tax	NOUN
ajfa-11930	68	21	revenue	revenue	NOUN
ajfa-11930	68	22	collection	collection	NOUN
ajfa-11930	68	23	item	item	NOUN
ajfa-11930	68	24	year	year	NOUN
ajfa-11930	68	25	2009/10	2009/10	NUM
ajfa-11930	68	26	ksh	ksh	PROPN
ajfa-11930	68	27	billion	billion	NUM
ajfa-11930	68	28	2010/11	2010/11	NUM
ajfa-11930	68	29	ksh	ksh	NOUN
ajfa-11930	68	30	billion	billion	NUM
ajfa-11930	68	31	2011/12	2011/12	NUM
ajfa-11930	68	32	ksh	ksh	NOUN
ajfa-11930	68	33	billion	billion	NUM
ajfa-11930	68	34	2012/13	2012/13	NUM
ajfa-11930	68	35	ksh	ksh	PROPN
ajfa-11930	68	36	billion	billion	NUM
ajfa-11930	68	37	income	income	NOUN
ajfa-11930	68	38	tax	tax	NOUN
ajfa-11930	68	39	revenue	revenue	NOUN
ajfa-11930	68	40	219	219	NUM
ajfa-11930	68	41	272	272	NUM
ajfa-11930	68	42	329	329	NUM
ajfa-11930	68	43	403	403	NUM
ajfa-11930	68	44	government	government	NOUN
ajfa-11930	68	45	expenditure	expenditure	VERB
ajfa-11930	68	46	574	574	NUM
ajfa-11930	68	47	733	733	NUM
ajfa-11930	68	48	833	833	NUM
ajfa-11930	68	49	1,123	1,123	NUM
ajfa-11930	68	50	%	%	NOUN
ajfa-11930	68	51	contribution	contribution	NOUN
ajfa-11930	68	52	expenditure	expenditure	NOUN
ajfa-11930	68	53	38	38	NUM
ajfa-11930	68	54	%	%	NOUN
ajfa-11930	68	55	37	37	NUM
ajfa-11930	68	56	%	%	NOUN
ajfa-11930	68	57	39	39	NUM
ajfa-11930	68	58	%	%	NOUN
ajfa-11930	68	59	36	36	NUM
ajfa-11930	68	60	%	%	NOUN
ajfa-11930	68	61	gdp	gdp	NOUN
ajfa-11930	68	62	2367	2367	NUM
ajfa-11930	68	63	2554	2554	NUM
ajfa-11930	68	64	3049	3049	NUM
ajfa-11930	68	65	3440	3440	NUM
ajfa-11930	68	66	%	%	NOUN
ajfa-11930	68	67	contribution	contribution	NOUN
ajfa-11930	68	68	gdp	gdp	NOUN
ajfa-11930	68	69	9	9	NUM
ajfa-11930	68	70	%	%	NOUN
ajfa-11930	68	71	11	11	NUM
ajfa-11930	68	72	%	%	NOUN
ajfa-11930	68	73	11	11	NUM
ajfa-11930	68	74	%	%	NOUN
ajfa-11930	68	75	12	12	NUM
ajfa-11930	68	76	%	%	NOUN
ajfa-11930	68	77	source	source	NOUN
ajfa-11930	68	78	:	:	PUNCT
ajfa-11930	68	79	kenya	kenya	PROPN
ajfa-11930	68	80	bureau	bureau	PROPN
ajfa-11930	68	81	of	of	ADP
ajfa-11930	68	82	statistics	statistic	NOUN
ajfa-11930	68	83	,	,	PUNCT
ajfa-11930	68	84	facts	fact	NOUN
ajfa-11930	68	85	&	&	CCONJ
ajfa-11930	68	86	figures	figure	NOUN
ajfa-11930	68	87	2013	2013	NUM
ajfa-11930	68	88	these	these	DET
ajfa-11930	68	89	figures	figure	NOUN
ajfa-11930	68	90	translate	translate	VERB
ajfa-11930	68	91	to	to	ADP
ajfa-11930	68	92	an	an	DET
ajfa-11930	68	93	average	average	NOUN
ajfa-11930	68	94	of	of	ADP
ajfa-11930	68	95	37	37	NUM
ajfa-11930	68	96	%	%	NOUN
ajfa-11930	68	97	contribution	contribution	NOUN
ajfa-11930	68	98	on	on	ADP
ajfa-11930	68	99	government	government	NOUN
ajfa-11930	68	100	planned	plan	VERB
ajfa-11930	68	101	expenditure	expenditure	NOUN
ajfa-11930	68	102	,	,	PUNCT
ajfa-11930	68	103	and	and	CCONJ
ajfa-11930	68	104	11	11	NUM
ajfa-11930	68	105	%	%	NOUN
ajfa-11930	68	106	of	of	ADP
ajfa-11930	68	107	gdp	gdp	NOUN
ajfa-11930	68	108	for	for	ADP
ajfa-11930	68	109	the	the	DET
ajfa-11930	68	110	financial	financial	ADJ
ajfa-11930	68	111	periods	period	NOUN
ajfa-11930	68	112	.	.	PUNCT
ajfa-11930	69	1	this	this	PRON
ajfa-11930	69	2	in	in	ADP
ajfa-11930	69	3	a	a	DET
ajfa-11930	69	4	nutshell	nutshell	NOUN
ajfa-11930	69	5	,	,	PUNCT
ajfa-11930	69	6	is	be	AUX
ajfa-11930	69	7	dismal	dismal	ADJ
ajfa-11930	69	8	.	.	PUNCT
ajfa-11930	70	1	the	the	DET
ajfa-11930	70	2	question	question	NOUN
ajfa-11930	70	3	the	the	DET
ajfa-11930	70	4	researchers	researcher	NOUN
ajfa-11930	70	5	seek	seek	VERB
ajfa-11930	70	6	to	to	PART
ajfa-11930	70	7	answer	answer	VERB
ajfa-11930	70	8	is	be	AUX
ajfa-11930	70	9	why	why	SCONJ
ajfa-11930	70	10	this	this	DET
ajfa-11930	70	11	poor	poor	ADJ
ajfa-11930	70	12	performance	performance	NOUN
ajfa-11930	70	13	?	?	PUNCT
ajfa-11930	71	1	the	the	DET
ajfa-11930	71	2	study	study	NOUN
ajfa-11930	71	3	hypotheses	hypothese	VERB
ajfa-11930	71	4	h1	h1	VERB
ajfa-11930	71	5	multiple	multiple	ADJ
ajfa-11930	71	6	tax	tax	NOUN
ajfa-11930	71	7	rates	rate	NOUN
ajfa-11930	71	8	charged	charge	VERB
ajfa-11930	71	9	on	on	ADP
ajfa-11930	71	10	individuals	individual	NOUN
ajfa-11930	71	11	and	and	CCONJ
ajfa-11930	71	12	corporate	corporate	ADJ
ajfa-11930	71	13	entities	entity	NOUN
ajfa-11930	71	14	on	on	ADP
ajfa-11930	71	15	various	various	ADJ
ajfa-11930	71	16	incomes	income	NOUN
ajfa-11930	71	17	have	have	VERB
ajfa-11930	71	18	a	a	DET
ajfa-11930	71	19	significant	significant	ADJ
ajfa-11930	71	20	relationship	relationship	NOUN
ajfa-11930	71	21	with	with	ADP
ajfa-11930	71	22	income	income	NOUN
ajfa-11930	71	23	tax	tax	NOUN
ajfa-11930	71	24	revenue	revenue	NOUN
ajfa-11930	71	25	poor	poor	ADJ
ajfa-11930	71	26	performance	performance	NOUN
ajfa-11930	71	27	in	in	ADP
ajfa-11930	71	28	kenya	kenya	PROPN
ajfa-11930	71	29	h2disparate	h2disparate	PROPN
ajfa-11930	71	30	dates	date	NOUN
ajfa-11930	71	31	set	set	VERB
ajfa-11930	71	32	by	by	ADP
ajfa-11930	71	33	kra	kra	NOUN
ajfa-11930	71	34	for	for	ADP
ajfa-11930	71	35	filling	fill	VERB
ajfa-11930	71	36	and	and	CCONJ
ajfa-11930	71	37	accounting	account	VERB
ajfa-11930	71	38	for	for	ADP
ajfa-11930	71	39	income	income	NOUN
ajfa-11930	71	40	tax	tax	NOUN
ajfa-11930	71	41	returns	return	NOUN
ajfa-11930	71	42	have	have	VERB
ajfa-11930	71	43	a	a	DET
ajfa-11930	71	44	significant	significant	ADJ
ajfa-11930	71	45	relationship	relationship	NOUN
ajfa-11930	71	46	with	with	ADP
ajfa-11930	71	47	income	income	NOUN
ajfa-11930	71	48	tax	tax	NOUN
ajfa-11930	71	49	revenue	revenue	NOUN
ajfa-11930	71	50	poor	poor	ADJ
ajfa-11930	71	51	performance	performance	NOUN
ajfa-11930	71	52	in	in	ADP
ajfa-11930	71	53	kenya	kenya	PROPN
ajfa-11930	71	54	h3	h3	NOUN
ajfa-11930	71	55	bulky	bulky	ADJ
ajfa-11930	71	56	legislation	legislation	NOUN
ajfa-11930	71	57	and	and	CCONJ
ajfa-11930	71	58	unfriendly	unfriendly	ADJ
ajfa-11930	71	59	legal	legal	ADJ
ajfa-11930	71	60	jargon	jargon	NOUN
ajfa-11930	71	61	in	in	ADP
ajfa-11930	71	62	the	the	DET
ajfa-11930	71	63	kenya	kenya	PROPN
ajfa-11930	71	64	’s	’s	PART
ajfa-11930	71	65	income	income	PROPN
ajfa-11930	71	66	tax	tax	PROPN
ajfa-11930	71	67	act	act	NOUN
ajfa-11930	71	68	has	have	VERB
ajfa-11930	71	69	a	a	DET
ajfa-11930	71	70	significant	significant	ADJ
ajfa-11930	71	71	relationship	relationship	NOUN
ajfa-11930	71	72	with	with	ADP
ajfa-11930	71	73	income	income	NOUN
ajfa-11930	71	74	tax	tax	NOUN
ajfa-11930	71	75	revenue	revenue	NOUN
ajfa-11930	71	76	poor	poor	ADJ
ajfa-11930	71	77	performance	performance	NOUN
ajfa-11930	71	78	in	in	ADP
ajfa-11930	71	79	kenya	kenya	PROPN
ajfa-11930	71	80	.	.	PUNCT
ajfa-11930	72	1	4	4	X
ajfa-11930	72	2	.	.	X
ajfa-11930	72	3	theoretical	theoretical	PROPN
ajfa-11930	72	4	review	review	PROPN
ajfa-11930	72	5	kenya	kenya	PROPN
ajfa-11930	72	6	’s	’s	PART
ajfa-11930	72	7	economy	economy	NOUN
ajfa-11930	72	8	is	be	AUX
ajfa-11930	72	9	operating	operate	VERB
ajfa-11930	72	10	below	below	ADP
ajfa-11930	72	11	its	its	PRON
ajfa-11930	72	12	potential	potential	ADJ
ajfa-11930	72	13	(	(	PUNCT
ajfa-11930	72	14	world	world	PROPN
ajfa-11930	72	15	bank	bank	PROPN
ajfa-11930	72	16	,	,	PUNCT
ajfa-11930	72	17	2013	2013	NUM
ajfa-11930	72	18	)	)	PUNCT
ajfa-11930	72	19	hence	hence	ADV
ajfa-11930	72	20	unable	unable	ADJ
ajfa-11930	72	21	to	to	PART
ajfa-11930	72	22	achieve	achieve	VERB
ajfa-11930	72	23	its	its	PRON
ajfa-11930	72	24	tax	tax	NOUN
ajfa-11930	72	25	revenue	revenue	NOUN
ajfa-11930	72	26	objectives	objective	NOUN
ajfa-11930	72	27	.	.	PUNCT
ajfa-11930	73	1	however	however	ADV
ajfa-11930	73	2	,	,	PUNCT
ajfa-11930	73	3	the	the	DET
ajfa-11930	73	4	triumphant	triumphant	ADJ
ajfa-11930	73	5	elections	election	NOUN
ajfa-11930	73	6	held	hold	VERB
ajfa-11930	73	7	in	in	ADP
ajfa-11930	73	8	march	march	PROPN
ajfa-11930	73	9	2013	2013	NUM
ajfa-11930	73	10	and	and	CCONJ
ajfa-11930	73	11	asian	asian	ADJ
ajfa-11930	73	12	journal	journal	NOUN
ajfa-11930	73	13	of	of	ADP
ajfa-11930	73	14	finance	finance	PROPN
ajfa-11930	73	15	&	&	CCONJ
ajfa-11930	73	16	accounting	accounting	PROPN
ajfa-11930	73	17	issn	issn	PROPN
ajfa-11930	73	18	1946	1946	NUM
ajfa-11930	73	19	-	-	PUNCT
ajfa-11930	73	20	052x	052x	NOUN
ajfa-11930	73	21	2018	2018	NUM
ajfa-11930	73	22	,	,	PUNCT
ajfa-11930	73	23	vol	vol	NOUN
ajfa-11930	73	24	.	.	PROPN
ajfa-11930	73	25	10	10	NUM
ajfa-11930	73	26	,	,	PUNCT
ajfa-11930	73	27	no	no	INTJ
ajfa-11930	73	28	.	.	NOUN
ajfa-11930	73	29	1	1	NUM
ajfa-11930	73	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	73	31	300	300	NUM
ajfa-11930	73	32	the	the	DET
ajfa-11930	73	33	peaceful	peaceful	ADJ
ajfa-11930	73	34	handover	handover	NOUN
ajfa-11930	73	35	of	of	ADP
ajfa-11930	73	36	power	power	NOUN
ajfa-11930	73	37	in	in	ADP
ajfa-11930	73	38	the	the	DET
ajfa-11930	73	39	following	follow	VERB
ajfa-11930	73	40	month	month	NOUN
ajfa-11930	73	41	of	of	ADP
ajfa-11930	73	42	april	april	PROPN
ajfa-11930	73	43	ushered	usher	VERB
ajfa-11930	73	44	in	in	ADP
ajfa-11930	73	45	a	a	DET
ajfa-11930	73	46	new	new	ADJ
ajfa-11930	73	47	era	era	NOUN
ajfa-11930	73	48	of	of	ADP
ajfa-11930	73	49	political	political	ADJ
ajfa-11930	73	50	leadership	leadership	NOUN
ajfa-11930	73	51	in	in	ADP
ajfa-11930	73	52	kenya	kenya	PROPN
ajfa-11930	73	53	,	,	PUNCT
ajfa-11930	73	54	which	which	PRON
ajfa-11930	73	55	would	would	AUX
ajfa-11930	73	56	guide	guide	VERB
ajfa-11930	73	57	the	the	DET
ajfa-11930	73	58	implementation	implementation	NOUN
ajfa-11930	73	59	of	of	ADP
ajfa-11930	73	60	kenya	kenya	PROPN
ajfa-11930	73	61	’s	’s	PART
ajfa-11930	73	62	ambitious	ambitious	ADJ
ajfa-11930	73	63	program	program	NOUN
ajfa-11930	73	64	of	of	ADP
ajfa-11930	73	65	devolution	devolution	NOUN
ajfa-11930	73	66	.	.	PUNCT
ajfa-11930	74	1	if	if	SCONJ
ajfa-11930	74	2	these	these	DET
ajfa-11930	74	3	developments	development	NOUN
ajfa-11930	74	4	reflected	reflect	VERB
ajfa-11930	74	5	the	the	DET
ajfa-11930	74	6	maturing	mature	VERB
ajfa-11930	74	7	of	of	ADP
ajfa-11930	74	8	kenya	kenya	PROPN
ajfa-11930	74	9	’s	’s	PART
ajfa-11930	74	10	political	political	ADJ
ajfa-11930	74	11	system	system	NOUN
ajfa-11930	74	12	,	,	PUNCT
ajfa-11930	74	13	there	there	PRON
ajfa-11930	74	14	was	be	VERB
ajfa-11930	74	15	equal	equal	ADJ
ajfa-11930	74	16	optimism	optimism	NOUN
ajfa-11930	74	17	that	that	SCONJ
ajfa-11930	74	18	kenya	kenya	PROPN
ajfa-11930	74	19	had	have	AUX
ajfa-11930	74	20	put	put	VERB
ajfa-11930	74	21	behind	behind	ADP
ajfa-11930	74	22	the	the	DET
ajfa-11930	74	23	troubling	troubling	ADJ
ajfa-11930	74	24	economic	economic	ADJ
ajfa-11930	74	25	periods	period	NOUN
ajfa-11930	74	26	that	that	PRON
ajfa-11930	74	27	had	have	AUX
ajfa-11930	74	28	regularly	regularly	ADV
ajfa-11930	74	29	followed	follow	VERB
ajfa-11930	74	30	its	its	PRON
ajfa-11930	74	31	previous	previous	ADJ
ajfa-11930	74	32	election	election	NOUN
ajfa-11930	74	33	cycles	cycle	NOUN
ajfa-11930	74	34	.	.	PUNCT
ajfa-11930	75	1	kenya	kenya	PROPN
ajfa-11930	75	2	could	could	AUX
ajfa-11930	75	3	do	do	VERB
ajfa-11930	75	4	much	much	ADV
ajfa-11930	75	5	better	well	ADJ
ajfa-11930	75	6	,	,	PUNCT
ajfa-11930	75	7	and	and	CCONJ
ajfa-11930	75	8	there	there	PRON
ajfa-11930	75	9	was	be	VERB
ajfa-11930	75	10	no	no	DET
ajfa-11930	75	11	doubt	doubt	NOUN
ajfa-11930	75	12	that	that	SCONJ
ajfa-11930	75	13	the	the	DET
ajfa-11930	75	14	new	new	ADJ
ajfa-11930	75	15	government	government	NOUN
ajfa-11930	75	16	wanted	want	VERB
ajfa-11930	75	17	to	to	PART
ajfa-11930	75	18	unleash	unleash	VERB
ajfa-11930	75	19	the	the	DET
ajfa-11930	75	20	potential	potential	NOUN
ajfa-11930	75	21	of	of	ADP
ajfa-11930	75	22	the	the	DET
ajfa-11930	75	23	kenyan	kenyan	ADJ
ajfa-11930	75	24	economy	economy	NOUN
ajfa-11930	75	25	.	.	PUNCT
ajfa-11930	76	1	this	this	PRON
ajfa-11930	76	2	would	would	AUX
ajfa-11930	76	3	see	see	VERB
ajfa-11930	76	4	poverty	poverty	NOUN
ajfa-11930	76	5	levels	level	NOUN
ajfa-11930	76	6	reduce	reduce	VERB
ajfa-11930	76	7	from	from	ADP
ajfa-11930	76	8	the	the	DET
ajfa-11930	76	9	estimated	estimate	VERB
ajfa-11930	76	10	forty	forty	NUM
ajfa-11930	76	11	two	two	NUM
ajfa-11930	76	12	percent	percent	NOUN
ajfa-11930	76	13	and	and	CCONJ
ajfa-11930	76	14	bring	bring	VERB
ajfa-11930	76	15	in	in	ADP
ajfa-11930	76	16	more	more	ADJ
ajfa-11930	76	17	individuals	individual	NOUN
ajfa-11930	76	18	into	into	ADP
ajfa-11930	76	19	the	the	DET
ajfa-11930	76	20	income	income	NOUN
ajfa-11930	76	21	tax	tax	NOUN
ajfa-11930	76	22	bracket	bracket	NOUN
ajfa-11930	76	23	.	.	PUNCT
ajfa-11930	77	1	however	however	ADV
ajfa-11930	77	2	to	to	PART
ajfa-11930	77	3	enhance	enhance	VERB
ajfa-11930	77	4	income	income	NOUN
ajfa-11930	77	5	tax	tax	NOUN
ajfa-11930	77	6	collections	collection	NOUN
ajfa-11930	77	7	,	,	PUNCT
ajfa-11930	77	8	a	a	DET
ajfa-11930	77	9	simple	simple	ADJ
ajfa-11930	77	10	tax	tax	NOUN
ajfa-11930	77	11	system	system	NOUN
ajfa-11930	77	12	is	be	AUX
ajfa-11930	77	13	envisaged	envisage	VERB
ajfa-11930	77	14	.	.	PUNCT
ajfa-11930	78	1	many	many	ADJ
ajfa-11930	78	2	authors	author	NOUN
ajfa-11930	78	3	have	have	AUX
ajfa-11930	78	4	taken	take	VERB
ajfa-11930	78	5	interest	interest	NOUN
ajfa-11930	78	6	in	in	ADP
ajfa-11930	78	7	the	the	DET
ajfa-11930	78	8	administration	administration	NOUN
ajfa-11930	78	9	of	of	ADP
ajfa-11930	78	10	income	income	NOUN
ajfa-11930	78	11	tax	tax	NOUN
ajfa-11930	78	12	in	in	ADP
ajfa-11930	78	13	its	its	PRON
ajfa-11930	78	14	current	current	ADJ
ajfa-11930	78	15	bureaucratic	bureaucratic	ADJ
ajfa-11930	78	16	form	form	NOUN
ajfa-11930	78	17	,	,	PUNCT
ajfa-11930	78	18	and	and	CCONJ
ajfa-11930	78	19	largely	largely	ADV
ajfa-11930	78	20	ignored	ignore	VERB
ajfa-11930	78	21	the	the	DET
ajfa-11930	78	22	more	more	ADV
ajfa-11930	78	23	fundamental	fundamental	ADJ
ajfa-11930	78	24	issues	issue	NOUN
ajfa-11930	78	25	of	of	ADP
ajfa-11930	78	26	simplicity	simplicity	NOUN
ajfa-11930	78	27	and	and	CCONJ
ajfa-11930	78	28	transparency	transparency	NOUN
ajfa-11930	78	29	,	,	PUNCT
ajfa-11930	78	30	expected	expect	VERB
ajfa-11930	78	31	to	to	PART
ajfa-11930	78	32	enhance	enhance	VERB
ajfa-11930	78	33	revenue	revenue	NOUN
ajfa-11930	78	34	.	.	PUNCT
ajfa-11930	79	1	a	a	DET
ajfa-11930	79	2	simple	simple	ADJ
ajfa-11930	79	3	tax	tax	NOUN
ajfa-11930	79	4	system	system	NOUN
ajfa-11930	79	5	is	be	AUX
ajfa-11930	79	6	one	one	NUM
ajfa-11930	79	7	that	that	PRON
ajfa-11930	79	8	ordinary	ordinary	ADJ
ajfa-11930	79	9	tax	tax	NOUN
ajfa-11930	79	10	payers	payer	NOUN
ajfa-11930	79	11	are	be	AUX
ajfa-11930	79	12	able	able	ADJ
ajfa-11930	79	13	to	to	PART
ajfa-11930	79	14	understand	understand	VERB
ajfa-11930	79	15	(	(	PUNCT
ajfa-11930	79	16	holtzman	holtzman	NOUN
ajfa-11930	79	17	,	,	PUNCT
ajfa-11930	79	18	2007	2007	NUM
ajfa-11930	79	19	)	)	PUNCT
ajfa-11930	79	20	.	.	PUNCT
ajfa-11930	80	1	the	the	DET
ajfa-11930	80	2	imf	imf	PROPN
ajfa-11930	80	3	(	(	PUNCT
ajfa-11930	80	4	2001	2001	NUM
ajfa-11930	80	5	)	)	PUNCT
ajfa-11930	80	6	contends	contend	VERB
ajfa-11930	80	7	that	that	SCONJ
ajfa-11930	80	8	simplicity	simplicity	NOUN
ajfa-11930	80	9	of	of	ADP
ajfa-11930	80	10	a	a	DET
ajfa-11930	80	11	tax	tax	NOUN
ajfa-11930	80	12	system	system	NOUN
ajfa-11930	80	13	is	be	AUX
ajfa-11930	80	14	paramount	paramount	ADJ
ajfa-11930	80	15	.	.	PUNCT
ajfa-11930	81	1	the	the	DET
ajfa-11930	81	2	tax	tax	PROPN
ajfa-11930	81	3	justice	justice	NOUN
ajfa-11930	81	4	network	network	PROPN
ajfa-11930	81	5	for	for	ADP
ajfa-11930	81	6	africa	africa	PROPN
ajfa-11930	81	7	(	(	PUNCT
ajfa-11930	81	8	tjn	tjn	NOUN
ajfa-11930	81	9	-	-	PUNCT
ajfa-11930	81	10	a	a	NOUN
ajfa-11930	81	11	)	)	PUNCT
ajfa-11930	81	12	(	(	PUNCT
ajfa-11930	81	13	2014	2014	NUM
ajfa-11930	81	14	)	)	PUNCT
ajfa-11930	81	15	,	,	PUNCT
ajfa-11930	81	16	notes	note	VERB
ajfa-11930	81	17	that	that	SCONJ
ajfa-11930	81	18	the	the	DET
ajfa-11930	81	19	tax	tax	NOUN
ajfa-11930	81	20	system	system	NOUN
ajfa-11930	81	21	in	in	ADP
ajfa-11930	81	22	kenya	kenya	PROPN
ajfa-11930	81	23	is	be	AUX
ajfa-11930	81	24	derived	derive	VERB
ajfa-11930	81	25	from	from	ADP
ajfa-11930	81	26	the	the	DET
ajfa-11930	81	27	colonial	colonial	ADJ
ajfa-11930	81	28	laws	law	NOUN
ajfa-11930	81	29	which	which	PRON
ajfa-11930	81	30	are	be	AUX
ajfa-11930	81	31	heavily	heavily	ADV
ajfa-11930	81	32	complicated	complicated	ADJ
ajfa-11930	81	33	.	.	PUNCT
ajfa-11930	82	1	according	accord	VERB
ajfa-11930	82	2	to	to	ADP
ajfa-11930	82	3	the	the	DET
ajfa-11930	82	4	institute	institute	NOUN
ajfa-11930	82	5	of	of	ADP
ajfa-11930	82	6	economic	economic	PROPN
ajfa-11930	82	7	affairs	affairs	PROPN
ajfa-11930	82	8	kenya	kenya	NOUN
ajfa-11930	82	9	(	(	PUNCT
ajfa-11930	82	10	iea	iea	NOUN
ajfa-11930	82	11	-	-	PUNCT
ajfa-11930	82	12	k	k	NOUN
ajfa-11930	82	13	)	)	PUNCT
ajfa-11930	82	14	(	(	PUNCT
ajfa-11930	82	15	2006	2006	NUM
ajfa-11930	82	16	)	)	PUNCT
ajfa-11930	82	17	kenya	kenya	PROPN
ajfa-11930	82	18	introduced	introduce	VERB
ajfa-11930	82	19	a	a	DET
ajfa-11930	82	20	tax	tax	NOUN
ajfa-11930	82	21	modernisation	modernisation	NOUN
ajfa-11930	82	22	programme	programme	NOUN
ajfa-11930	82	23	in	in	ADP
ajfa-11930	82	24	1986	1986	NUM
ajfa-11930	82	25	with	with	ADP
ajfa-11930	82	26	the	the	DET
ajfa-11930	82	27	hope	hope	NOUN
ajfa-11930	82	28	that	that	SCONJ
ajfa-11930	82	29	this	this	PRON
ajfa-11930	82	30	would	would	AUX
ajfa-11930	82	31	,	,	PUNCT
ajfa-11930	82	32	among	among	ADP
ajfa-11930	82	33	other	other	ADJ
ajfa-11930	82	34	things	thing	NOUN
ajfa-11930	82	35	,	,	PUNCT
ajfa-11930	82	36	improve	improve	VERB
ajfa-11930	82	37	tax	tax	NOUN
ajfa-11930	82	38	administration	administration	NOUN
ajfa-11930	82	39	and	and	CCONJ
ajfa-11930	82	40	reduce	reduce	VERB
ajfa-11930	82	41	compliance	compliance	NOUN
ajfa-11930	82	42	and	and	CCONJ
ajfa-11930	82	43	collection	collection	NOUN
ajfa-11930	82	44	costs	cost	NOUN
ajfa-11930	82	45	without	without	ADP
ajfa-11930	82	46	success	success	NOUN
ajfa-11930	82	47	.	.	PUNCT
ajfa-11930	83	1	iea	iea	NOUN
ajfa-11930	83	2	-	-	PUNCT
ajfa-11930	83	3	k	k	PROPN
ajfa-11930	83	4	(	(	PUNCT
ajfa-11930	83	5	2012	2012	NUM
ajfa-11930	83	6	)	)	PUNCT
ajfa-11930	83	7	has	have	AUX
ajfa-11930	83	8	promoted	promote	VERB
ajfa-11930	83	9	the	the	DET
ajfa-11930	83	10	breakdown	breakdown	NOUN
ajfa-11930	83	11	of	of	ADP
ajfa-11930	83	12	kenya	kenya	PROPN
ajfa-11930	83	13	’s	’s	PART
ajfa-11930	83	14	complex	complex	ADJ
ajfa-11930	83	15	tax	tax	NOUN
ajfa-11930	83	16	system	system	NOUN
ajfa-11930	83	17	into	into	ADP
ajfa-11930	83	18	a	a	DET
ajfa-11930	83	19	user	user	NOUN
ajfa-11930	83	20	friendly	friendly	ADJ
ajfa-11930	83	21	scheme	scheme	NOUN
ajfa-11930	83	22	.	.	PUNCT
ajfa-11930	84	1	cheeseman	cheeseman	NOUN
ajfa-11930	84	2	and	and	CCONJ
ajfa-11930	84	3	robert(2004	robert(2004	PROPN
ajfa-11930	84	4	)	)	PUNCT
ajfa-11930	84	5	found	find	VERB
ajfa-11930	84	6	that	that	SCONJ
ajfa-11930	84	7	governance	governance	NOUN
ajfa-11930	84	8	issues	issue	NOUN
ajfa-11930	84	9	have	have	AUX
ajfa-11930	84	10	been	be	AUX
ajfa-11930	84	11	largely	largely	ADV
ajfa-11930	84	12	to	to	PART
ajfa-11930	84	13	blame	blame	VERB
ajfa-11930	84	14	for	for	ADP
ajfa-11930	84	15	ill	ill	ADJ
ajfa-11930	84	16	tax	tax	NOUN
ajfa-11930	84	17	revenue	revenue	NOUN
ajfa-11930	84	18	performance	performance	NOUN
ajfa-11930	84	19	in	in	ADP
ajfa-11930	84	20	most	most	ADJ
ajfa-11930	84	21	sub	sub	ADJ
ajfa-11930	84	22	-	-	ADJ
ajfa-11930	84	23	sahara	sahara	ADJ
ajfa-11930	84	24	african	african	ADJ
ajfa-11930	84	25	nations	nation	NOUN
ajfa-11930	84	26	.	.	PUNCT
ajfa-11930	85	1	they	they	PRON
ajfa-11930	85	2	add	add	VERB
ajfa-11930	85	3	that	that	SCONJ
ajfa-11930	85	4	kra	kra	PROPN
ajfa-11930	85	5	’s	’s	PART
ajfa-11930	85	6	focus	focus	NOUN
ajfa-11930	85	7	should	should	AUX
ajfa-11930	85	8	have	have	AUX
ajfa-11930	85	9	been	be	AUX
ajfa-11930	85	10	working	work	VERB
ajfa-11930	85	11	on	on	ADP
ajfa-11930	85	12	mechanisms	mechanism	NOUN
ajfa-11930	85	13	to	to	PART
ajfa-11930	85	14	simplify	simplify	VERB
ajfa-11930	85	15	particularly	particularly	ADV
ajfa-11930	85	16	the	the	DET
ajfa-11930	85	17	income	income	NOUN
ajfa-11930	85	18	tax	tax	NOUN
ajfa-11930	85	19	system	system	NOUN
ajfa-11930	85	20	since	since	SCONJ
ajfa-11930	85	21	this	this	DET
ajfa-11930	85	22	tax	tax	NOUN
ajfa-11930	85	23	accounts	account	NOUN
ajfa-11930	85	24	for	for	ADP
ajfa-11930	85	25	the	the	DET
ajfa-11930	85	26	biggest	big	ADJ
ajfa-11930	85	27	percentage	percentage	NOUN
ajfa-11930	85	28	of	of	ADP
ajfa-11930	85	29	government	government	NOUN
ajfa-11930	85	30	revenue	revenue	NOUN
ajfa-11930	85	31	.	.	PUNCT
ajfa-11930	86	1	5	5	X
ajfa-11930	86	2	.	.	X
ajfa-11930	86	3	methodology	methodology	NOUN
ajfa-11930	86	4	the	the	DET
ajfa-11930	86	5	population	population	NOUN
ajfa-11930	86	6	of	of	ADP
ajfa-11930	86	7	the	the	DET
ajfa-11930	86	8	study	study	NOUN
ajfa-11930	86	9	consisted	consist	VERB
ajfa-11930	86	10	of	of	ADP
ajfa-11930	86	11	582	582	NUM
ajfa-11930	86	12	companies	company	NOUN
ajfa-11930	86	13	drawn	draw	VERB
ajfa-11930	86	14	from	from	ADP
ajfa-11930	86	15	kenya	kenya	PROPN
ajfa-11930	86	16	association	association	PROPN
ajfa-11930	86	17	of	of	ADP
ajfa-11930	86	18	manufactures	manufacture	NOUN
ajfa-11930	86	19	(	(	PUNCT
ajfa-11930	86	20	kam	kam	NOUN
ajfa-11930	86	21	)	)	PUNCT
ajfa-11930	86	22	in	in	ADP
ajfa-11930	86	23	the	the	DET
ajfa-11930	86	24	nairobi	nairobi	PROPN
ajfa-11930	86	25	county.nairobi	county.nairobi	PROPN
ajfa-11930	86	26	county	county	NOUN
ajfa-11930	86	27	was	be	AUX
ajfa-11930	86	28	selected	select	VERB
ajfa-11930	86	29	because	because	SCONJ
ajfa-11930	86	30	of	of	ADP
ajfa-11930	86	31	its	its	PRON
ajfa-11930	86	32	size	size	NOUN
ajfa-11930	86	33	in	in	ADP
ajfa-11930	86	34	economic	economic	ADJ
ajfa-11930	86	35	performance	performance	NOUN
ajfa-11930	86	36	,	,	PUNCT
ajfa-11930	86	37	with	with	ADP
ajfa-11930	86	38	the	the	DET
ajfa-11930	86	39	second	second	ADJ
ajfa-11930	86	40	largest	large	ADJ
ajfa-11930	86	41	county	county	NOUN
ajfa-11930	86	42	,	,	PUNCT
ajfa-11930	86	43	kakamega	kakamega	PROPN
ajfa-11930	86	44	,	,	PUNCT
ajfa-11930	86	45	having	have	VERB
ajfa-11930	86	46	a	a	DET
ajfa-11930	86	47	budget	budget	NOUN
ajfa-11930	86	48	half	half	DET
ajfa-11930	86	49	that	that	PRON
ajfa-11930	86	50	of	of	ADP
ajfa-11930	86	51	nairobi	nairobi	PROPN
ajfa-11930	86	52	,	,	PUNCT
ajfa-11930	86	53	and	and	CCONJ
ajfa-11930	86	54	smallest	small	ADJ
ajfa-11930	86	55	nearly	nearly	ADV
ajfa-11930	86	56	sixteen	sixteen	NUM
ajfa-11930	86	57	times	time	NOUN
ajfa-11930	86	58	less.table3	less.table3	NOUN
ajfa-11930	86	59	shows	show	VERB
ajfa-11930	86	60	the	the	DET
ajfa-11930	86	61	largest	large	ADJ
ajfa-11930	86	62	four	four	NUM
ajfa-11930	86	63	,	,	PUNCT
ajfa-11930	86	64	and	and	CCONJ
ajfa-11930	86	65	smallest	small	ADJ
ajfa-11930	86	66	counties	county	NOUN
ajfa-11930	86	67	in	in	ADP
ajfa-11930	86	68	kenya	kenya	PROPN
ajfa-11930	86	69	budget	budget	NOUN
ajfa-11930	86	70	wise	wise	ADJ
ajfa-11930	86	71	,	,	PUNCT
ajfa-11930	86	72	and	and	CCONJ
ajfa-11930	86	73	revenue	revenue	NOUN
ajfa-11930	86	74	sources	source	NOUN
ajfa-11930	86	75	.	.	PUNCT
ajfa-11930	87	1	a	a	DET
ajfa-11930	87	2	sample	sample	NOUN
ajfa-11930	87	3	of	of	ADP
ajfa-11930	87	4	237	237	NUM
ajfa-11930	87	5	financial	financial	ADJ
ajfa-11930	87	6	managers	manager	NOUN
ajfa-11930	87	7	was	be	AUX
ajfa-11930	87	8	selected	select	VERB
ajfa-11930	87	9	using	use	VERB
ajfa-11930	87	10	the	the	DET
ajfa-11930	87	11	yamane	yamane	ADJ
ajfa-11930	87	12	formula	formula	NOUN
ajfa-11930	87	13	.	.	PUNCT
ajfa-11930	88	1	asian	asian	ADJ
ajfa-11930	88	2	journal	journal	PROPN
ajfa-11930	88	3	of	of	ADP
ajfa-11930	88	4	finance	finance	PROPN
ajfa-11930	88	5	&	&	CCONJ
ajfa-11930	88	6	accounting	accounting	PROPN
ajfa-11930	88	7	issn	issn	PROPN
ajfa-11930	88	8	1946	1946	NUM
ajfa-11930	88	9	-	-	PUNCT
ajfa-11930	88	10	052x	052x	NOUN
ajfa-11930	88	11	2018	2018	NUM
ajfa-11930	88	12	,	,	PUNCT
ajfa-11930	88	13	vol	vol	NOUN
ajfa-11930	88	14	.	.	PROPN
ajfa-11930	89	1	10	10	NUM
ajfa-11930	89	2	,	,	PUNCT
ajfa-11930	89	3	no	no	INTJ
ajfa-11930	89	4	.	.	NOUN
ajfa-11930	89	5	1	1	NUM
ajfa-11930	89	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	89	7	301	301	NUM
ajfa-11930	89	8	table	table	NOUN
ajfa-11930	89	9	3	3	NUM
ajfa-11930	89	10	.	.	X
ajfa-11930	89	11	county	county	NOUN
ajfa-11930	89	12	budget	budget	NOUN
ajfa-11930	89	13	ksh	ksh	PROPN
ajfa-11930	89	14	billion	billion	NUM
ajfa-11930	89	15	revenue	revenue	NOUN
ajfa-11930	89	16	source	source	NOUN
ajfa-11930	89	17	national	national	ADJ
ajfa-11930	89	18	government	government	NOUN
ajfa-11930	89	19	ksh	ksh	PROPN
ajfa-11930	89	20	billion	billion	NUM
ajfa-11930	89	21	local	local	ADJ
ajfa-11930	89	22	sources	source	NOUN
ajfa-11930	89	23	ksh	ksh	NOUN
ajfa-11930	89	24	billion	billion	NUM
ajfa-11930	89	25	%	%	NOUN
ajfa-11930	89	26	of	of	ADP
ajfa-11930	89	27	total	total	ADJ
ajfa-11930	89	28	budget	budget	NOUN
ajfa-11930	89	29	nairobi	nairobi	PROPN
ajfa-11930	89	30	25.3	25.3	NUM
ajfa-11930	89	31	9.4	9.4	NUM
ajfa-11930	89	32	15.9	15.9	NUM
ajfa-11930	89	33	63	63	NUM
ajfa-11930	89	34	%	%	NOUN
ajfa-11930	89	35	kakamega	kakamega	PROPN
ajfa-11930	89	36	13.2	13.2	NUM
ajfa-11930	89	37	9.7	9.7	NUM
ajfa-11930	89	38	3.5	3.5	NUM
ajfa-11930	89	39	27	27	NUM
ajfa-11930	89	40	%	%	NOUN
ajfa-11930	89	41	mombasa	mombasa	PROPN
ajfa-11930	89	42	11.7	11.7	NUM
ajfa-11930	89	43	6.6	6.6	NUM
ajfa-11930	89	44	5.1	5.1	NUM
ajfa-11930	89	45	44	44	NUM
ajfa-11930	89	46	%	%	NOUN
ajfa-11930	89	47	nakuru	nakuru	PROPN
ajfa-11930	89	48	10.0	10.0	NUM
ajfa-11930	89	49	6.9	6.9	NUM
ajfa-11930	89	50	3.1	3.1	NUM
ajfa-11930	89	51	31	31	NUM
ajfa-11930	89	52	%	%	NOUN
ajfa-11930	89	53	lamu	lamu	NOUN
ajfa-11930	89	54	1.6	1.6	NUM
ajfa-11930	89	55	1.514	1.514	NUM
ajfa-11930	89	56	0.086	0.086	NUM
ajfa-11930	89	57	5	5	NUM
ajfa-11930	89	58	%	%	NOUN
ajfa-11930	89	59	source	source	NOUN
ajfa-11930	89	60	:	:	PUNCT
ajfa-11930	89	61	controller	controller	NOUN
ajfa-11930	89	62	of	of	ADP
ajfa-11930	89	63	budget	budget	NOUN
ajfa-11930	89	64	,	,	PUNCT
ajfa-11930	89	65	county	county	NOUN
ajfa-11930	89	66	reports	report	VERB
ajfa-11930	89	67	2013	2013	NUM
ajfa-11930	89	68	-	-	SYM
ajfa-11930	89	69	2014	2014	NUM
ajfa-11930	89	70	a	a	DET
ajfa-11930	89	71	total	total	ADJ
ajfa-11930	89	72	237	237	NUM
ajfa-11930	89	73	questionnaires	questionnaire	NOUN
ajfa-11930	89	74	were	be	AUX
ajfa-11930	89	75	administered	administer	VERB
ajfa-11930	89	76	to	to	ADP
ajfa-11930	89	77	the	the	DET
ajfa-11930	89	78	respondents	respondent	NOUN
ajfa-11930	89	79	and	and	CCONJ
ajfa-11930	89	80	30	30	NUM
ajfa-11930	89	81	returned	return	VERB
ajfa-11930	89	82	for	for	ADP
ajfa-11930	89	83	analysis	analysis	NOUN
ajfa-11930	89	84	.	.	PUNCT
ajfa-11930	90	1	all	all	DET
ajfa-11930	90	2	the	the	DET
ajfa-11930	90	3	30	30	NUM
ajfa-11930	90	4	returned	return	VERB
ajfa-11930	90	5	questionnaires	questionnaire	NOUN
ajfa-11930	90	6	were	be	AUX
ajfa-11930	90	7	complete	complete	ADJ
ajfa-11930	90	8	and	and	CCONJ
ajfa-11930	90	9	met	meet	VERB
ajfa-11930	90	10	the	the	DET
ajfa-11930	90	11	study	study	NOUN
ajfa-11930	90	12	requirements	requirement	NOUN
ajfa-11930	90	13	.	.	PUNCT
ajfa-11930	91	1	this	this	PRON
ajfa-11930	91	2	represented	represent	VERB
ajfa-11930	91	3	a	a	DET
ajfa-11930	91	4	13	13	NUM
ajfa-11930	91	5	%	%	NOUN
ajfa-11930	91	6	response	response	NOUN
ajfa-11930	91	7	rate	rate	NOUN
ajfa-11930	91	8	.	.	PUNCT
ajfa-11930	92	1	the	the	DET
ajfa-11930	92	2	data	datum	NOUN
ajfa-11930	92	3	was	be	AUX
ajfa-11930	92	4	analysed	analyse	VERB
ajfa-11930	92	5	using	use	VERB
ajfa-11930	92	6	descriptive	descriptive	ADJ
ajfa-11930	92	7	statistics	statistic	NOUN
ajfa-11930	92	8	specifically	specifically	ADV
ajfa-11930	92	9	frequencies	frequency	NOUN
ajfa-11930	92	10	and	and	CCONJ
ajfa-11930	92	11	charts	chart	NOUN
ajfa-11930	92	12	;	;	PUNCT
ajfa-11930	92	13	using	use	VERB
ajfa-11930	92	14	the	the	DET
ajfa-11930	92	15	statistical	statistical	ADJ
ajfa-11930	92	16	package	package	NOUN
ajfa-11930	92	17	for	for	ADP
ajfa-11930	92	18	the	the	DET
ajfa-11930	92	19	social	social	ADJ
ajfa-11930	92	20	sciences	sciences	PROPN
ajfa-11930	92	21	(	(	PUNCT
ajfa-11930	92	22	spss	spss	PROPN
ajfa-11930	92	23	)	)	PUNCT
ajfa-11930	92	24	version	version	NOUN
ajfa-11930	92	25	20	20	NUM
ajfa-11930	92	26	.	.	PUNCT
ajfa-11930	93	1	6	6	NUM
ajfa-11930	93	2	.	.	X
ajfa-11930	93	3	results	result	NOUN
ajfa-11930	93	4	and	and	CCONJ
ajfa-11930	93	5	findings	finding	VERB
ajfa-11930	93	6	the	the	DET
ajfa-11930	93	7	results	result	NOUN
ajfa-11930	93	8	and	and	CCONJ
ajfa-11930	93	9	study	study	NOUN
ajfa-11930	93	10	findings	finding	NOUN
ajfa-11930	93	11	on	on	ADP
ajfa-11930	93	12	the	the	DET
ajfa-11930	93	13	various	various	ADJ
ajfa-11930	93	14	variables	variable	NOUN
ajfa-11930	93	15	are	be	AUX
ajfa-11930	93	16	summarized	summarize	VERB
ajfa-11930	93	17	in	in	ADP
ajfa-11930	93	18	the	the	DET
ajfa-11930	93	19	table	table	NOUN
ajfa-11930	93	20	4	4	NUM
ajfa-11930	93	21	and	and	CCONJ
ajfa-11930	93	22	figure	figure	VERB
ajfa-11930	93	23	1	1	NUM
ajfa-11930	93	24	asian	asian	ADJ
ajfa-11930	93	25	journal	journal	NOUN
ajfa-11930	93	26	of	of	ADP
ajfa-11930	93	27	finance	finance	PROPN
ajfa-11930	93	28	&	&	CCONJ
ajfa-11930	93	29	accounting	accounting	PROPN
ajfa-11930	93	30	issn	issn	PROPN
ajfa-11930	93	31	1946	1946	NUM
ajfa-11930	93	32	-	-	PUNCT
ajfa-11930	93	33	052x	052x	NOUN
ajfa-11930	93	34	2018	2018	NUM
ajfa-11930	93	35	,	,	PUNCT
ajfa-11930	93	36	vol	vol	NOUN
ajfa-11930	93	37	.	.	PROPN
ajfa-11930	94	1	10	10	NUM
ajfa-11930	94	2	,	,	PUNCT
ajfa-11930	94	3	no	no	INTJ
ajfa-11930	94	4	.	.	NOUN
ajfa-11930	94	5	1	1	NUM
ajfa-11930	94	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	94	7	302	302	NUM
ajfa-11930	94	8	table	table	NOUN
ajfa-11930	94	9	4	4	NUM
ajfa-11930	94	10	.	.	NOUN
ajfa-11930	94	11	results	result	NOUN
ajfa-11930	94	12	and	and	CCONJ
ajfa-11930	94	13	findings	finding	NOUN
ajfa-11930	94	14	variable	variable	NOUN
ajfa-11930	94	15	understood	understand	VERB
ajfa-11930	94	16	not	not	PART
ajfa-11930	94	17	understood	understand	VERB
ajfa-11930	94	18	income	income	NOUN
ajfa-11930	94	19	tax	tax	NOUN
ajfa-11930	94	20	flat	flat	ADJ
ajfa-11930	94	21	rates	rate	NOUN
ajfa-11930	94	22	paye	paye	VERB
ajfa-11930	94	23	88	88	NUM
ajfa-11930	94	24	%	%	NOUN
ajfa-11930	94	25	12	12	NUM
ajfa-11930	94	26	%	%	NOUN
ajfa-11930	94	27	corporation	corporation	NOUN
ajfa-11930	94	28	76	76	NUM
ajfa-11930	94	29	%	%	NOUN
ajfa-11930	94	30	24	24	NUM
ajfa-11930	94	31	%	%	NOUN
ajfa-11930	94	32	tax	tax	NOUN
ajfa-11930	94	33	incentives	incentive	NOUN
ajfa-11930	94	34	tax	tax	NOUN
ajfa-11930	94	35	holidays	holiday	NOUN
ajfa-11930	94	36	0	0	NUM
ajfa-11930	94	37	%	%	NOUN
ajfa-11930	94	38	100	100	NUM
ajfa-11930	94	39	%	%	NOUN
ajfa-11930	94	40	capital	capital	NOUN
ajfa-11930	94	41	allowances	allowance	NOUN
ajfa-11930	94	42	47	47	NUM
ajfa-11930	94	43	%	%	NOUN
ajfa-11930	94	44	53	53	NUM
ajfa-11930	94	45	%	%	NOUN
ajfa-11930	94	46	reliefs	relief	NOUN
ajfa-11930	94	47	pensions	pension	NOUN
ajfa-11930	94	48	14	14	NUM
ajfa-11930	94	49	%	%	NOUN
ajfa-11930	94	50	86	86	NUM
ajfa-11930	94	51	%	%	NOUN
ajfa-11930	94	52	insurance	insurance	NOUN
ajfa-11930	94	53	17	17	NUM
ajfa-11930	94	54	%	%	NOUN
ajfa-11930	94	55	86	86	NUM
ajfa-11930	94	56	%	%	NOUN
ajfa-11930	94	57	mortgage	mortgage	NOUN
ajfa-11930	94	58	17	17	NUM
ajfa-11930	94	59	%	%	NOUN
ajfa-11930	94	60	86	86	NUM
ajfa-11930	94	61	%	%	NOUN
ajfa-11930	94	62	legal	legal	ADJ
ajfa-11930	94	63	framework	framework	NOUN
ajfa-11930	94	64	filing	filing	NOUN
ajfa-11930	94	65	returns	return	NOUN
ajfa-11930	94	66	paye	paye	VERB
ajfa-11930	94	67	100	100	NUM
ajfa-11930	94	68	%	%	NOUN
ajfa-11930	94	69	0	0	NUM
ajfa-11930	94	70	%	%	NOUN
ajfa-11930	94	71	corporation	corporation	NOUN
ajfa-11930	94	72	94	94	NUM
ajfa-11930	94	73	%	%	NOUN
ajfa-11930	94	74	6	6	NUM
ajfa-11930	94	75	%	%	NOUN
ajfa-11930	94	76	tax	tax	NOUN
ajfa-11930	94	77	act	act	NOUN
ajfa-11930	94	78	and	and	CCONJ
ajfa-11930	94	79	bills	bill	NOUN
ajfa-11930	94	80	0	0	NUM
ajfa-11930	94	81	%	%	NOUN
ajfa-11930	94	82	100	100	NUM
ajfa-11930	94	83	%	%	NOUN
ajfa-11930	94	84	penalties	penalty	NOUN
ajfa-11930	94	85	29	29	NUM
ajfa-11930	94	86	%	%	NOUN
ajfa-11930	94	87	71	71	NUM
ajfa-11930	94	88	%	%	NOUN
ajfa-11930	94	89	tax	tax	NOUN
ajfa-11930	94	90	refunds	refund	NOUN
ajfa-11930	94	91	6	6	NUM
ajfa-11930	94	92	%	%	NOUN
ajfa-11930	94	93	94	94	NUM
ajfa-11930	94	94	%	%	NOUN
ajfa-11930	94	95	financial	financial	ADJ
ajfa-11930	94	96	records	record	NOUN
ajfa-11930	94	97	18	18	NUM
ajfa-11930	94	98	%	%	NOUN
ajfa-11930	94	99	82	82	NUM
ajfa-11930	94	100	%	%	NOUN
ajfa-11930	94	101	modernization	modernization	NOUN
ajfa-11930	94	102	ict	ict	NOUN
ajfa-11930	94	103	83	83	NUM
ajfa-11930	94	104	%	%	NOUN
ajfa-11930	94	105	17	17	NUM
ajfa-11930	94	106	%	%	NOUN
ajfa-11930	94	107	reforms	reform	NOUN
ajfa-11930	94	108	59	59	NUM
ajfa-11930	94	109	%	%	NOUN
ajfa-11930	94	110	41	41	NUM
ajfa-11930	94	111	%	%	NOUN
ajfa-11930	94	112	properly	properly	ADV
ajfa-11930	94	113	used	use	VERB
ajfa-11930	94	114	not	not	PART
ajfa-11930	94	115	properly	properly	ADV
ajfa-11930	94	116	used	use	VERB
ajfa-11930	94	117	accountability	accountability	NOUN
ajfa-11930	94	118	of	of	ADP
ajfa-11930	94	119	income	income	NOUN
ajfa-11930	94	120	tax	tax	NOUN
ajfa-11930	94	121	revenue	revenue	NOUN
ajfa-11930	94	122	47	47	NUM
ajfa-11930	94	123	%	%	NOUN
ajfa-11930	94	124	53	53	NUM
ajfa-11930	94	125	%	%	NOUN
ajfa-11930	94	126	formal	formal	ADJ
ajfa-11930	94	127	informal	informal	ADJ
ajfa-11930	94	128	the	the	DET
ajfa-11930	94	129	structure	structure	NOUN
ajfa-11930	94	130	of	of	ADP
ajfa-11930	94	131	economy	economy	NOUN
ajfa-11930	94	132	2	2	NUM
ajfa-11930	94	133	%	%	NOUN
ajfa-11930	94	134	98	98	NUM
ajfa-11930	94	135	%	%	NOUN
ajfa-11930	94	136	asian	asian	ADJ
ajfa-11930	94	137	journal	journal	NOUN
ajfa-11930	94	138	of	of	ADP
ajfa-11930	94	139	finance	finance	PROPN
ajfa-11930	94	140	&	&	CCONJ
ajfa-11930	94	141	accounting	accounting	PROPN
ajfa-11930	94	142	issn	issn	PROPN
ajfa-11930	94	143	1946	1946	NUM
ajfa-11930	94	144	-	-	PUNCT
ajfa-11930	94	145	052x	052x	NOUN
ajfa-11930	94	146	2018	2018	NUM
ajfa-11930	94	147	,	,	PUNCT
ajfa-11930	94	148	vol	vol	NOUN
ajfa-11930	94	149	.	.	PROPN
ajfa-11930	94	150	10	10	NUM
ajfa-11930	94	151	,	,	PUNCT
ajfa-11930	94	152	no	no	INTJ
ajfa-11930	94	153	.	.	NOUN
ajfa-11930	94	154	1	1	NUM
ajfa-11930	94	155	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	94	156	303	303	NUM
ajfa-11930	94	157	figure	figure	NOUN
ajfa-11930	94	158	1	1	NUM
ajfa-11930	94	159	.	.	NOUN
ajfa-11930	94	160	results	result	NOUN
ajfa-11930	94	161	and	and	CCONJ
ajfa-11930	94	162	findings	finding	VERB
ajfa-11930	94	163	the	the	DET
ajfa-11930	94	164	average	average	NOUN
ajfa-11930	94	165	of	of	ADP
ajfa-11930	94	166	82	82	NUM
ajfa-11930	94	167	%	%	NOUN
ajfa-11930	94	168	of	of	ADP
ajfa-11930	94	169	the	the	DET
ajfa-11930	94	170	respondents	respondent	NOUN
ajfa-11930	94	171	understood	understand	VERB
ajfa-11930	94	172	and	and	CCONJ
ajfa-11930	94	173	applied	apply	VERB
ajfa-11930	94	174	income	income	NOUN
ajfa-11930	94	175	tax	tax	NOUN
ajfa-11930	94	176	flat	flat	ADJ
ajfa-11930	94	177	rates	rate	NOUN
ajfa-11930	94	178	,	,	PUNCT
ajfa-11930	94	179	and	and	CCONJ
ajfa-11930	94	180	18	18	NUM
ajfa-11930	94	181	%	%	NOUN
ajfa-11930	94	182	did	do	VERB
ajfa-11930	94	183	not	not	PART
ajfa-11930	94	184	.	.	PUNCT
ajfa-11930	95	1	the	the	DET
ajfa-11930	95	2	average	average	NOUN
ajfa-11930	95	3	of	of	ADP
ajfa-11930	95	4	a	a	DET
ajfa-11930	95	5	mere	mere	ADJ
ajfa-11930	95	6	19	19	NUM
ajfa-11930	95	7	%	%	NOUN
ajfa-11930	95	8	of	of	ADP
ajfa-11930	95	9	the	the	DET
ajfa-11930	95	10	respondents	respondent	NOUN
ajfa-11930	95	11	knew	know	VERB
ajfa-11930	95	12	about	about	ADP
ajfa-11930	95	13	the	the	DET
ajfa-11930	95	14	tax	tax	NOUN
ajfa-11930	95	15	incentives	incentive	NOUN
ajfa-11930	95	16	offered	offer	VERB
ajfa-11930	95	17	tax	tax	NOUN
ajfa-11930	95	18	payers	payer	NOUN
ajfa-11930	95	19	by	by	ADP
ajfa-11930	95	20	kra	kra	PROPN
ajfa-11930	95	21	meant	mean	VERB
ajfa-11930	95	22	to	to	PART
ajfa-11930	95	23	motivate	motivate	VERB
ajfa-11930	95	24	them	they	PRON
ajfa-11930	95	25	to	to	PART
ajfa-11930	95	26	comply	comply	VERB
ajfa-11930	95	27	with	with	ADP
ajfa-11930	95	28	income	income	NOUN
ajfa-11930	95	29	tax	tax	NOUN
ajfa-11930	95	30	payment	payment	NOUN
ajfa-11930	95	31	,	,	PUNCT
ajfa-11930	95	32	and	and	CCONJ
ajfa-11930	95	33	81	81	NUM
ajfa-11930	95	34	%	%	NOUN
ajfa-11930	95	35	did	do	AUX
ajfa-11930	95	36	not	not	PART
ajfa-11930	95	37	know	know	VERB
ajfa-11930	95	38	.	.	PUNCT
ajfa-11930	96	1	a	a	DET
ajfa-11930	96	2	hundred	hundred	NUM
ajfa-11930	96	3	percent	percent	NOUN
ajfa-11930	96	4	of	of	ADP
ajfa-11930	96	5	the	the	DET
ajfa-11930	96	6	respondents	respondent	NOUN
ajfa-11930	96	7	filed	file	VERB
ajfa-11930	96	8	paye	paye	NOUN
ajfa-11930	96	9	returns	return	NOUN
ajfa-11930	96	10	and	and	CCONJ
ajfa-11930	96	11	94	94	NUM
ajfa-11930	96	12	%	%	NOUN
ajfa-11930	96	13	filed	file	VERB
ajfa-11930	96	14	corporation	corporation	NOUN
ajfa-11930	96	15	tax	tax	NOUN
ajfa-11930	96	16	returns	return	NOUN
ajfa-11930	96	17	.	.	PUNCT
ajfa-11930	97	1	eighty	eighty	NUM
ajfa-11930	97	2	two	two	NUM
ajfa-11930	97	3	percent	percent	NOUN
ajfa-11930	97	4	of	of	ADP
ajfa-11930	97	5	the	the	DET
ajfa-11930	97	6	respondents	respondent	NOUN
ajfa-11930	97	7	read	read	VERB
ajfa-11930	97	8	the	the	DET
ajfa-11930	97	9	income	income	NOUN
ajfa-11930	97	10	tax	tax	NOUN
ajfa-11930	97	11	act	act	NOUN
ajfa-11930	97	12	but	but	CCONJ
ajfa-11930	97	13	said	say	VERB
ajfa-11930	97	14	they	they	PRON
ajfa-11930	97	15	did	do	AUX
ajfa-11930	97	16	not	not	PART
ajfa-11930	97	17	understand	understand	VERB
ajfa-11930	97	18	it	it	PRON
ajfa-11930	97	19	as	as	SCONJ
ajfa-11930	97	20	it	it	PRON
ajfa-11930	97	21	was	be	AUX
ajfa-11930	97	22	lengthy	lengthy	ADJ
ajfa-11930	97	23	and	and	CCONJ
ajfa-11930	97	24	complex	complex	ADJ
ajfa-11930	97	25	.	.	PUNCT
ajfa-11930	98	1	twenty	twenty	NUM
ajfa-11930	98	2	nine	nine	NUM
ajfa-11930	98	3	percent	percent	NOUN
ajfa-11930	98	4	of	of	ADP
ajfa-11930	98	5	the	the	DET
ajfa-11930	98	6	respondents	respondent	NOUN
ajfa-11930	98	7	understood	understand	VERB
ajfa-11930	98	8	the	the	DET
ajfa-11930	98	9	income	income	NOUN
ajfa-11930	98	10	tax	tax	NOUN
ajfa-11930	98	11	penalties	penalty	NOUN
ajfa-11930	98	12	.	.	PUNCT
ajfa-11930	99	1	a	a	DET
ajfa-11930	99	2	mere	mere	ADJ
ajfa-11930	99	3	6	6	NUM
ajfa-11930	99	4	%	%	NOUN
ajfa-11930	99	5	of	of	ADP
ajfa-11930	99	6	the	the	DET
ajfa-11930	99	7	respondents	respondent	NOUN
ajfa-11930	99	8	knew	know	VERB
ajfa-11930	99	9	and	and	CCONJ
ajfa-11930	99	10	applied	apply	VERB
ajfa-11930	99	11	for	for	ADP
ajfa-11930	99	12	tax	tax	NOUN
ajfa-11930	99	13	refunds	refund	NOUN
ajfa-11930	99	14	;	;	PUNCT
ajfa-11930	99	15	and	and	CCONJ
ajfa-11930	99	16	only	only	ADV
ajfa-11930	99	17	18	18	NUM
ajfa-11930	99	18	%	%	NOUN
ajfa-11930	99	19	knew	know	VERB
ajfa-11930	99	20	how	how	SCONJ
ajfa-11930	99	21	long	long	ADJ
ajfa-11930	99	22	financial	financial	ADJ
ajfa-11930	99	23	records	record	NOUN
ajfa-11930	99	24	should	should	AUX
ajfa-11930	99	25	be	be	AUX
ajfa-11930	99	26	preserved	preserve	VERB
ajfa-11930	99	27	for	for	ADP
ajfa-11930	99	28	income	income	NOUN
ajfa-11930	99	29	tax	tax	NOUN
ajfa-11930	99	30	purposes	purpose	NOUN
ajfa-11930	99	31	.	.	PUNCT
ajfa-11930	100	1	on	on	ADP
ajfa-11930	100	2	average	average	ADJ
ajfa-11930	100	3	,	,	PUNCT
ajfa-11930	100	4	71	71	NUM
ajfa-11930	100	5	%	%	NOUN
ajfa-11930	100	6	of	of	ADP
ajfa-11930	100	7	the	the	DET
ajfa-11930	100	8	respondents	respondent	NOUN
ajfa-11930	100	9	were	be	AUX
ajfa-11930	100	10	aware	aware	ADJ
ajfa-11930	100	11	of	of	ADP
ajfa-11930	100	12	efforts	effort	NOUN
ajfa-11930	100	13	being	be	AUX
ajfa-11930	100	14	made	make	VERB
ajfa-11930	100	15	by	by	ADP
ajfa-11930	100	16	kra	kra	NOUN
ajfa-11930	100	17	to	to	PART
ajfa-11930	100	18	improve	improve	VERB
ajfa-11930	100	19	the	the	DET
ajfa-11930	100	20	compliance	compliance	NOUN
ajfa-11930	100	21	on	on	ADP
ajfa-11930	100	22	income	income	NOUN
ajfa-11930	100	23	tax	tax	NOUN
ajfa-11930	100	24	;	;	PUNCT
ajfa-11930	100	25	83	83	NUM
ajfa-11930	100	26	%	%	NOUN
ajfa-11930	100	27	used	use	VERB
ajfa-11930	100	28	kra	kra	PROPN
ajfa-11930	100	29	ict	ict	NOUN
ajfa-11930	100	30	platform	platform	NOUN
ajfa-11930	100	31	to	to	PART
ajfa-11930	100	32	make	make	VERB
ajfa-11930	100	33	income	income	NOUN
ajfa-11930	100	34	tax	tax	NOUN
ajfa-11930	100	35	transactions	transaction	NOUN
ajfa-11930	100	36	.	.	PUNCT
ajfa-11930	101	1	forty	forty	NUM
ajfa-11930	101	2	seven	seven	NUM
ajfa-11930	101	3	percent	percent	NOUN
ajfa-11930	101	4	of	of	ADP
ajfa-11930	101	5	the	the	DET
ajfa-11930	101	6	respondents	respondent	NOUN
ajfa-11930	101	7	were	be	AUX
ajfa-11930	101	8	satisfied	satisfied	ADJ
ajfa-11930	101	9	with	with	ADP
ajfa-11930	101	10	the	the	DET
ajfa-11930	101	11	utilization	utilization	NOUN
ajfa-11930	101	12	of	of	ADP
ajfa-11930	101	13	income	income	NOUN
ajfa-11930	101	14	tax	tax	NOUN
ajfa-11930	101	15	revenues	revenue	NOUN
ajfa-11930	101	16	by	by	ADP
ajfa-11930	101	17	the	the	DET
ajfa-11930	101	18	government	government	NOUN
ajfa-11930	101	19	.	.	PUNCT
ajfa-11930	102	1	0	0	NUM
ajfa-11930	102	2	0.1	0.1	NUM
ajfa-11930	102	3	0.2	0.2	NUM
ajfa-11930	102	4	0.3	0.3	NUM
ajfa-11930	102	5	0.4	0.4	NUM
ajfa-11930	102	6	0.5	0.5	NUM
ajfa-11930	102	7	0.6	0.6	NUM
ajfa-11930	102	8	0.7	0.7	NUM
ajfa-11930	102	9	0.8	0.8	NUM
ajfa-11930	102	10	0.9	0.9	NUM
ajfa-11930	102	11	1	1	NUM
ajfa-11930	102	12	pa	pa	PROPN
ajfa-11930	102	13	ye	ye	PROPN
ajfa-11930	102	14	co	co	NOUN
ajfa-11930	102	15	rp	rp	NOUN
ajfa-11930	102	16	or	or	CCONJ
ajfa-11930	102	17	at	at	ADP
ajfa-11930	102	18	io	io	X
ajfa-11930	102	19	n	n	ADV
ajfa-11930	102	20	ta	ta	X
ajfa-11930	103	1	x	x	SYM
ajfa-11930	103	2	h	h	NOUN
ajfa-11930	103	3	ol	ol	PROPN
ajfa-11930	103	4	i	i	PROPN
ajfa-11930	103	5	d	d	PROPN
ajfa-11930	103	6	ay	ay	PROPN
ajfa-11930	103	7	s	s	VERB
ajfa-11930	103	8	ca	ca	NOUN
ajfa-11930	103	9	pi	pi	NOUN
ajfa-11930	103	10	ta	ta	ADP
ajfa-11930	103	11	l	l	PROPN
ajfa-11930	104	1	a	a	INTJ
ajfa-11930	104	2	llo	llo	INTJ
ajfa-11930	104	3	w	w	PROPN
ajfa-11930	104	4	an	an	DET
ajfa-11930	104	5	ce	ce	PROPN
ajfa-11930	104	6	s	s	PART
ajfa-11930	104	7	re	re	NOUN
ajfa-11930	104	8	lie	lie	VERB
ajfa-11930	104	9	fs	fs	ADP
ajfa-11930	104	10	fi	fi	PROPN
ajfa-11930	104	11	lin	lin	PROPN
ajfa-11930	104	12	g	g	PROPN
ajfa-11930	104	13	re	re	PROPN
ajfa-11930	104	14	tu	tu	PROPN
ajfa-11930	104	15	rn	rn	PROPN
ajfa-11930	104	16	s	s	PROPN
ajfa-11930	104	17	ta	ta	X
ajfa-11930	104	18	x	x	PUNCT
ajfa-11930	104	19	a	a	DET
ajfa-11930	104	20	ct	ct	NOUN
ajfa-11930	104	21	a	a	DET
ajfa-11930	104	22	nd	nd	NOUN
ajfa-11930	104	23	b	b	PROPN
ajfa-11930	104	24	ill	ill	NOUN
ajfa-11930	104	25	s	s	PRON
ajfa-11930	104	26	pe	pe	INTJ
ajfa-11930	104	27	na	na	INTJ
ajfa-11930	104	28	lti	lti	PROPN
ajfa-11930	104	29	es	es	X
ajfa-11930	104	30	ta	ta	PROPN
ajfa-11930	105	1	x	x	SYM
ajfa-11930	105	2	r	r	NOUN
ajfa-11930	105	3	ef	ef	PROPN
ajfa-11930	105	4	un	un	PROPN
ajfa-11930	105	5	ds	ds	PROPN
ajfa-11930	105	6	fi	fi	NOUN
ajfa-11930	105	7	na	na	PROPN
ajfa-11930	105	8	nc	nc	PROPN
ajfa-11930	105	9	ia	ia	PROPN
ajfa-11930	105	10	l	l	PROPN
ajfa-11930	105	11	r	r	NOUN
ajfa-11930	105	12	ec	ec	PROPN
ajfa-11930	105	13	or	or	CCONJ
ajfa-11930	105	14	ds	ds	INTJ
ajfa-11930	105	15	ic	ic	INTJ
ajfa-11930	105	16	t	t	PROPN
ajfa-11930	105	17	re	re	VERB
ajfa-11930	105	18	fo	fo	ADP
ajfa-11930	105	19	rm	rm	PROPN
ajfa-11930	105	20	s	s	PROPN
ajfa-11930	105	21	income	income	NOUN
ajfa-11930	105	22	tax	tax	NOUN
ajfa-11930	105	23	flat	flat	ADJ
ajfa-11930	105	24	rates	rate	NOUN
ajfa-11930	105	25	tax	tax	NOUN
ajfa-11930	105	26	incentives	incentive	VERB
ajfa-11930	105	27	legal	legal	ADJ
ajfa-11930	105	28	framework	framework	NOUN
ajfa-11930	105	29	modernization	modernization	NOUN
ajfa-11930	105	30	understood	understand	VERB
ajfa-11930	105	31	not	not	PART
ajfa-11930	105	32	understood	understand	VERB
ajfa-11930	105	33	asian	asian	ADJ
ajfa-11930	105	34	journal	journal	NOUN
ajfa-11930	105	35	of	of	ADP
ajfa-11930	105	36	finance	finance	PROPN
ajfa-11930	105	37	&	&	CCONJ
ajfa-11930	105	38	accounting	accounting	PROPN
ajfa-11930	105	39	issn	issn	PROPN
ajfa-11930	105	40	1946	1946	NUM
ajfa-11930	105	41	-	-	PUNCT
ajfa-11930	105	42	052x	052x	NOUN
ajfa-11930	105	43	2018	2018	NUM
ajfa-11930	105	44	,	,	PUNCT
ajfa-11930	105	45	vol	vol	NOUN
ajfa-11930	105	46	.	.	PROPN
ajfa-11930	106	1	10	10	NUM
ajfa-11930	106	2	,	,	PUNCT
ajfa-11930	106	3	no	no	INTJ
ajfa-11930	106	4	.	.	NOUN
ajfa-11930	106	5	1	1	NUM
ajfa-11930	106	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	106	7	304	304	NUM
ajfa-11930	106	8	7	7	NUM
ajfa-11930	106	9	.	.	PUNCT
ajfa-11930	107	1	discussion	discussion	NOUN
ajfa-11930	107	2	the	the	DET
ajfa-11930	107	3	purpose	purpose	NOUN
ajfa-11930	107	4	of	of	ADP
ajfa-11930	107	5	the	the	DET
ajfa-11930	107	6	study	study	NOUN
ajfa-11930	107	7	was	be	AUX
ajfa-11930	107	8	to	to	PART
ajfa-11930	107	9	establish	establish	VERB
ajfa-11930	107	10	the	the	DET
ajfa-11930	107	11	factors	factor	NOUN
ajfa-11930	107	12	which	which	PRON
ajfa-11930	107	13	determine	determine	VERB
ajfa-11930	107	14	income	income	NOUN
ajfa-11930	107	15	tax	tax	NOUN
ajfa-11930	107	16	compliance	compliance	NOUN
ajfa-11930	107	17	in	in	ADP
ajfa-11930	107	18	kenya	kenya	PROPN
ajfa-11930	107	19	.	.	PUNCT
ajfa-11930	108	1	the	the	DET
ajfa-11930	108	2	primary	primary	ADJ
ajfa-11930	108	3	data	datum	NOUN
ajfa-11930	108	4	was	be	AUX
ajfa-11930	108	5	collected	collect	VERB
ajfa-11930	108	6	from	from	ADP
ajfa-11930	108	7	237	237	NUM
ajfa-11930	108	8	companies	company	NOUN
ajfa-11930	108	9	operating	operate	VERB
ajfa-11930	108	10	within	within	ADP
ajfa-11930	108	11	the	the	DET
ajfa-11930	108	12	nairobi	nairobi	PROPN
ajfa-11930	108	13	county	county	NOUN
ajfa-11930	108	14	using	use	VERB
ajfa-11930	108	15	simple	simple	ADJ
ajfa-11930	108	16	random	random	ADJ
ajfa-11930	108	17	sampling	sampling	NOUN
ajfa-11930	108	18	technique	technique	NOUN
ajfa-11930	108	19	.	.	PUNCT
ajfa-11930	109	1	nairobi	nairobi	PROPN
ajfa-11930	109	2	was	be	AUX
ajfa-11930	109	3	selected	select	VERB
ajfa-11930	109	4	for	for	ADP
ajfa-11930	109	5	the	the	DET
ajfa-11930	109	6	sampling	sampling	NOUN
ajfa-11930	109	7	since	since	SCONJ
ajfa-11930	109	8	it	it	PRON
ajfa-11930	109	9	largest	large	ADJ
ajfa-11930	109	10	county	county	NOUN
ajfa-11930	109	11	in	in	ADP
ajfa-11930	109	12	kenya	kenya	PROPN
ajfa-11930	109	13	in	in	ADP
ajfa-11930	109	14	economic	economic	ADJ
ajfa-11930	109	15	performance	performance	NOUN
ajfa-11930	109	16	.	.	PUNCT
ajfa-11930	110	1	all	all	DET
ajfa-11930	110	2	the	the	DET
ajfa-11930	110	3	selected	select	VERB
ajfa-11930	110	4	companies	company	NOUN
ajfa-11930	110	5	are	be	AUX
ajfa-11930	110	6	from	from	ADP
ajfa-11930	110	7	the	the	DET
ajfa-11930	110	8	manufacturing	manufacturing	NOUN
ajfa-11930	110	9	sector	sector	NOUN
ajfa-11930	110	10	of	of	ADP
ajfa-11930	110	11	the	the	DET
ajfa-11930	110	12	kenya	kenya	PROPN
ajfa-11930	110	13	’s	’s	PART
ajfa-11930	110	14	economy	economy	NOUN
ajfa-11930	110	15	.	.	PUNCT
ajfa-11930	111	1	the	the	DET
ajfa-11930	111	2	analysis	analysis	NOUN
ajfa-11930	111	3	of	of	ADP
ajfa-11930	111	4	the	the	DET
ajfa-11930	111	5	data	datum	NOUN
ajfa-11930	111	6	and	and	CCONJ
ajfa-11930	111	7	presentation	presentation	NOUN
ajfa-11930	111	8	of	of	ADP
ajfa-11930	111	9	findings	finding	NOUN
ajfa-11930	111	10	was	be	AUX
ajfa-11930	111	11	made	make	VERB
ajfa-11930	111	12	using	use	VERB
ajfa-11930	111	13	the	the	DET
ajfa-11930	111	14	spss	spss	PROPN
ajfa-11930	111	15	version	version	NOUN
ajfa-11930	111	16	20	20	NUM
ajfa-11930	111	17	.	.	PUNCT
ajfa-11930	112	1	income	income	NOUN
ajfa-11930	112	2	tax	tax	NOUN
ajfa-11930	112	3	is	be	AUX
ajfa-11930	112	4	a	a	DET
ajfa-11930	112	5	direct	direct	ADJ
ajfa-11930	112	6	tax	tax	NOUN
ajfa-11930	112	7	charged	charge	VERB
ajfa-11930	112	8	on	on	ADP
ajfa-11930	112	9	incomes	income	NOUN
ajfa-11930	112	10	of	of	ADP
ajfa-11930	112	11	individuals	individual	NOUN
ajfa-11930	112	12	and	and	CCONJ
ajfa-11930	112	13	corporate	corporate	ADJ
ajfa-11930	112	14	entities	entity	NOUN
ajfa-11930	112	15	.	.	PUNCT
ajfa-11930	113	1	individual	individual	ADJ
ajfa-11930	113	2	income	income	NOUN
ajfa-11930	113	3	tax	tax	NOUN
ajfa-11930	113	4	rates	rate	NOUN
ajfa-11930	113	5	are	be	AUX
ajfa-11930	113	6	based	base	VERB
ajfa-11930	113	7	on	on	ADP
ajfa-11930	113	8	employment	employment	NOUN
ajfa-11930	113	9	income	income	NOUN
ajfa-11930	113	10	and	and	CCONJ
ajfa-11930	113	11	benefits	benefit	NOUN
ajfa-11930	113	12	,	,	PUNCT
ajfa-11930	113	13	self	self	NOUN
ajfa-11930	113	14	-	-	PUNCT
ajfa-11930	113	15	employment	employment	NOUN
ajfa-11930	113	16	,	,	PUNCT
ajfa-11930	113	17	profits	profit	NOUN
ajfa-11930	113	18	on	on	ADP
ajfa-11930	113	19	trading	trading	NOUN
ajfa-11930	113	20	activities	activity	NOUN
ajfa-11930	113	21	,	,	PUNCT
ajfa-11930	113	22	rent	rent	NOUN
ajfa-11930	113	23	,	,	PUNCT
ajfa-11930	113	24	dividends	dividend	NOUN
ajfa-11930	113	25	,	,	PUNCT
ajfa-11930	113	26	interests	interest	NOUN
ajfa-11930	113	27	,	,	PUNCT
ajfa-11930	113	28	pensions	pension	NOUN
ajfa-11930	113	29	,	,	PUNCT
ajfa-11930	113	30	royalties	royalty	NOUN
ajfa-11930	113	31	,	,	PUNCT
ajfa-11930	113	32	professional	professional	ADJ
ajfa-11930	113	33	fees	fee	NOUN
ajfa-11930	113	34	,	,	PUNCT
ajfa-11930	113	35	and	and	CCONJ
ajfa-11930	113	36	other	other	ADJ
ajfa-11930	113	37	incomes	income	NOUN
ajfa-11930	113	38	.	.	PUNCT
ajfa-11930	114	1	employment	employment	NOUN
ajfa-11930	114	2	benefits	benefit	NOUN
ajfa-11930	114	3	include	include	VERB
ajfa-11930	114	4	housing	housing	NOUN
ajfa-11930	114	5	,	,	PUNCT
ajfa-11930	114	6	car	car	NOUN
ajfa-11930	114	7	,	,	PUNCT
ajfa-11930	114	8	per	per	ADP
ajfa-11930	114	9	diem	diem	NOUN
ajfa-11930	114	10	,	,	PUNCT
ajfa-11930	114	11	commissions	commission	NOUN
ajfa-11930	114	12	,	,	PUNCT
ajfa-11930	114	13	international	international	ADJ
ajfa-11930	114	14	passage	passage	NOUN
ajfa-11930	114	15	,	,	PUNCT
ajfa-11930	114	16	medical	medical	ADJ
ajfa-11930	114	17	cover	cover	NOUN
ajfa-11930	114	18	,	,	PUNCT
ajfa-11930	114	19	insurance	insurance	NOUN
ajfa-11930	114	20	premiums	premium	NOUN
ajfa-11930	114	21	,	,	PUNCT
ajfa-11930	114	22	loans	loan	NOUN
ajfa-11930	114	23	,	,	PUNCT
ajfa-11930	114	24	utilities	utility	NOUN
ajfa-11930	114	25	,	,	PUNCT
ajfa-11930	114	26	school	school	NOUN
ajfa-11930	114	27	fees	fee	NOUN
ajfa-11930	114	28	for	for	ADP
ajfa-11930	114	29	children	child	NOUN
ajfa-11930	114	30	,	,	PUNCT
ajfa-11930	114	31	meals	meal	NOUN
ajfa-11930	114	32	,	,	PUNCT
ajfa-11930	114	33	pensions	pension	NOUN
ajfa-11930	114	34	&	&	CCONJ
ajfa-11930	114	35	gratuities	gratuity	NOUN
ajfa-11930	114	36	and	and	CCONJ
ajfa-11930	114	37	benefits	benefit	NOUN
ajfa-11930	114	38	in	in	ADP
ajfa-11930	114	39	kind	kind	NOUN
ajfa-11930	114	40	.	.	PUNCT
ajfa-11930	115	1	some	some	PRON
ajfa-11930	115	2	of	of	ADP
ajfa-11930	115	3	these	these	DET
ajfa-11930	115	4	sources	source	NOUN
ajfa-11930	115	5	of	of	ADP
ajfa-11930	115	6	income	income	NOUN
ajfa-11930	115	7	on	on	ADP
ajfa-11930	115	8	individuals	individual	NOUN
ajfa-11930	115	9	may	may	AUX
ajfa-11930	115	10	not	not	PART
ajfa-11930	115	11	be	be	AUX
ajfa-11930	115	12	accounted	account	VERB
ajfa-11930	115	13	for	for	ADP
ajfa-11930	115	14	via	via	ADP
ajfa-11930	115	15	the	the	DET
ajfa-11930	115	16	paye	paye	NOUN
ajfa-11930	115	17	system	system	NOUN
ajfa-11930	115	18	,	,	PUNCT
ajfa-11930	115	19	with	with	ADP
ajfa-11930	115	20	different	different	ADJ
ajfa-11930	115	21	rates	rate	NOUN
ajfa-11930	115	22	applied	apply	VERB
ajfa-11930	115	23	on	on	ADP
ajfa-11930	115	24	each	each	PRON
ajfa-11930	115	25	.	.	PUNCT
ajfa-11930	116	1	in	in	ADP
ajfa-11930	116	2	addition	addition	NOUN
ajfa-11930	116	3	,	,	PUNCT
ajfa-11930	116	4	there	there	PRON
ajfa-11930	116	5	are	be	VERB
ajfa-11930	116	6	different	different	ADJ
ajfa-11930	116	7	income	income	NOUN
ajfa-11930	116	8	tax	tax	NOUN
ajfa-11930	116	9	rates	rate	NOUN
ajfa-11930	116	10	for	for	ADP
ajfa-11930	116	11	residents	resident	NOUN
ajfa-11930	116	12	and	and	CCONJ
ajfa-11930	116	13	non	non	NOUN
ajfa-11930	116	14	-	-	NOUN
ajfa-11930	116	15	residents	resident	NOUN
ajfa-11930	116	16	as	as	ADV
ajfa-11930	116	17	well	well	ADV
ajfa-11930	116	18	as	as	ADP
ajfa-11930	116	19	directors	director	NOUN
ajfa-11930	116	20	.	.	PUNCT
ajfa-11930	117	1	only	only	ADV
ajfa-11930	117	2	15	15	NUM
ajfa-11930	117	3	%	%	NOUN
ajfa-11930	117	4	of	of	ADP
ajfa-11930	117	5	the	the	DET
ajfa-11930	117	6	respondents	respondent	NOUN
ajfa-11930	117	7	were	be	AUX
ajfa-11930	117	8	willing	willing	ADJ
ajfa-11930	117	9	to	to	PART
ajfa-11930	117	10	disclose	disclose	VERB
ajfa-11930	117	11	other	other	ADJ
ajfa-11930	117	12	benefits	benefit	NOUN
ajfa-11930	117	13	paid	pay	VERB
ajfa-11930	117	14	to	to	ADP
ajfa-11930	117	15	employees	employee	NOUN
ajfa-11930	117	16	other	other	ADJ
ajfa-11930	117	17	than	than	ADP
ajfa-11930	117	18	salaries	salary	NOUN
ajfa-11930	117	19	and	and	CCONJ
ajfa-11930	117	20	wages	wage	NOUN
ajfa-11930	117	21	,	,	PUNCT
ajfa-11930	117	22	for	for	ADP
ajfa-11930	117	23	tax	tax	NOUN
ajfa-11930	117	24	purposes	purpose	NOUN
ajfa-11930	117	25	.	.	PUNCT
ajfa-11930	118	1	therefore	therefore	ADV
ajfa-11930	118	2	we	we	PRON
ajfa-11930	118	3	could	could	AUX
ajfa-11930	118	4	not	not	PART
ajfa-11930	118	5	establish	establish	VERB
ajfa-11930	118	6	how	how	SCONJ
ajfa-11930	118	7	various	various	ADJ
ajfa-11930	118	8	benefits	benefit	NOUN
ajfa-11930	118	9	including	include	VERB
ajfa-11930	118	10	insurance	insurance	NOUN
ajfa-11930	118	11	premiums	premium	NOUN
ajfa-11930	118	12	,	,	PUNCT
ajfa-11930	118	13	mortgage	mortgage	NOUN
ajfa-11930	118	14	payments	payment	NOUN
ajfa-11930	118	15	,	,	PUNCT
ajfa-11930	118	16	car	car	NOUN
ajfa-11930	118	17	benefits	benefit	NOUN
ajfa-11930	118	18	,	,	PUNCT
ajfa-11930	118	19	per	per	ADP
ajfa-11930	118	20	diems	diem	NOUN
ajfa-11930	118	21	,	,	PUNCT
ajfa-11930	118	22	housing	housing	NOUN
ajfa-11930	118	23	allowances	allowance	NOUN
ajfa-11930	118	24	,	,	PUNCT
ajfa-11930	118	25	and	and	CCONJ
ajfa-11930	118	26	utilities	utility	NOUN
ajfa-11930	118	27	were	be	AUX
ajfa-11930	118	28	treated	treat	VERB
ajfa-11930	118	29	for	for	ADP
ajfa-11930	118	30	income	income	NOUN
ajfa-11930	118	31	tax	tax	NOUN
ajfa-11930	118	32	purposes	purpose	NOUN
ajfa-11930	118	33	.	.	PUNCT
ajfa-11930	119	1	it	it	PRON
ajfa-11930	119	2	is	be	AUX
ajfa-11930	119	3	important	important	ADJ
ajfa-11930	119	4	to	to	PART
ajfa-11930	119	5	note	note	VERB
ajfa-11930	119	6	that	that	SCONJ
ajfa-11930	119	7	these	these	DET
ajfa-11930	119	8	benefits	benefit	NOUN
ajfa-11930	119	9	are	be	AUX
ajfa-11930	119	10	taxed	tax	VERB
ajfa-11930	119	11	at	at	ADP
ajfa-11930	119	12	different	different	ADJ
ajfa-11930	119	13	rates	rate	NOUN
ajfa-11930	119	14	on	on	ADP
ajfa-11930	119	15	a	a	DET
ajfa-11930	119	16	graduated	graduated	ADJ
ajfa-11930	119	17	scale	scale	NOUN
ajfa-11930	119	18	.	.	PUNCT
ajfa-11930	120	1	eighteen	eighteen	NUM
ajfa-11930	120	2	percent	percent	NOUN
ajfa-11930	120	3	of	of	ADP
ajfa-11930	120	4	the	the	DET
ajfa-11930	120	5	respondents	respondent	NOUN
ajfa-11930	120	6	did	do	AUX
ajfa-11930	120	7	not	not	PART
ajfa-11930	120	8	include	include	VERB
ajfa-11930	120	9	salaries	salary	NOUN
ajfa-11930	120	10	and	and	CCONJ
ajfa-11930	120	11	wages	wage	NOUN
ajfa-11930	120	12	in	in	ADP
ajfa-11930	120	13	the	the	DET
ajfa-11930	120	14	paye	paye	NOUN
ajfa-11930	120	15	payroll	payroll	NOUN
ajfa-11930	120	16	system	system	NOUN
ajfa-11930	120	17	,	,	PUNCT
ajfa-11930	120	18	meaning	mean	VERB
ajfa-11930	120	19	that	that	SCONJ
ajfa-11930	120	20	their	their	PRON
ajfa-11930	120	21	employees	employee	NOUN
ajfa-11930	120	22	were	be	AUX
ajfa-11930	120	23	not	not	PART
ajfa-11930	120	24	taxed	tax	VERB
ajfa-11930	120	25	.	.	PUNCT
ajfa-11930	121	1	thirty	thirty	NUM
ajfa-11930	121	2	percent	percent	NOUN
ajfa-11930	121	3	of	of	ADP
ajfa-11930	121	4	the	the	DET
ajfa-11930	121	5	respondents	respondent	NOUN
ajfa-11930	121	6	did	do	AUX
ajfa-11930	121	7	not	not	PART
ajfa-11930	121	8	endeavor	endeavor	VERB
ajfa-11930	121	9	to	to	PART
ajfa-11930	121	10	find	find	VERB
ajfa-11930	121	11	whether	whether	SCONJ
ajfa-11930	121	12	employees	employee	NOUN
ajfa-11930	121	13	in	in	ADP
ajfa-11930	121	14	their	their	PRON
ajfa-11930	121	15	payrolls	payroll	NOUN
ajfa-11930	121	16	were	be	AUX
ajfa-11930	121	17	working	work	VERB
ajfa-11930	121	18	for	for	ADP
ajfa-11930	121	19	other	other	ADJ
ajfa-11930	121	20	entities	entity	NOUN
ajfa-11930	121	21	and/or	and/or	CCONJ
ajfa-11930	121	22	earning	earn	VERB
ajfa-11930	121	23	taxable	taxable	ADJ
ajfa-11930	121	24	income	income	NOUN
ajfa-11930	121	25	from	from	ADP
ajfa-11930	121	26	other	other	ADJ
ajfa-11930	121	27	sources	source	NOUN
ajfa-11930	121	28	,	,	PUNCT
ajfa-11930	121	29	implying	imply	VERB
ajfa-11930	121	30	that	that	SCONJ
ajfa-11930	121	31	it	it	PRON
ajfa-11930	121	32	is	be	AUX
ajfa-11930	121	33	difficult	difficult	ADJ
ajfa-11930	121	34	to	to	PART
ajfa-11930	121	35	bring	bring	VERB
ajfa-11930	121	36	all	all	DET
ajfa-11930	121	37	employee	employee	NOUN
ajfa-11930	121	38	earnings	earning	NOUN
ajfa-11930	121	39	in	in	ADP
ajfa-11930	121	40	the	the	DET
ajfa-11930	121	41	tax	tax	NOUN
ajfa-11930	121	42	bracket	bracket	NOUN
ajfa-11930	121	43	.	.	PUNCT
ajfa-11930	122	1	however	however	ADV
ajfa-11930	122	2	,	,	PUNCT
ajfa-11930	122	3	most	most	ADJ
ajfa-11930	122	4	taxpayers	taxpayer	NOUN
ajfa-11930	122	5	appreciated	appreciate	VERB
ajfa-11930	122	6	that	that	SCONJ
ajfa-11930	122	7	most	most	ADJ
ajfa-11930	122	8	benefits	benefit	NOUN
ajfa-11930	122	9	were	be	AUX
ajfa-11930	122	10	taxable	taxable	ADJ
ajfa-11930	122	11	.	.	PUNCT
ajfa-11930	123	1	thirty	thirty	NUM
ajfa-11930	123	2	five	five	NUM
ajfa-11930	123	3	percent	percent	NOUN
ajfa-11930	123	4	of	of	ADP
ajfa-11930	123	5	the	the	DET
ajfa-11930	123	6	respondents	respondent	NOUN
ajfa-11930	123	7	did	do	AUX
ajfa-11930	123	8	not	not	PART
ajfa-11930	123	9	know	know	VERB
ajfa-11930	123	10	their	their	PRON
ajfa-11930	123	11	business	business	NOUN
ajfa-11930	123	12	’s	’s	PART
ajfa-11930	123	13	initial	initial	ADJ
ajfa-11930	123	14	capital	capital	NOUN
ajfa-11930	123	15	outlay	outlay	NOUN
ajfa-11930	123	16	,	,	PUNCT
ajfa-11930	123	17	making	make	VERB
ajfa-11930	123	18	it	it	PRON
ajfa-11930	123	19	difficult	difficult	ADJ
ajfa-11930	123	20	to	to	PART
ajfa-11930	123	21	claim	claim	VERB
ajfa-11930	123	22	capital	capital	NOUN
ajfa-11930	123	23	allowances	allowance	NOUN
ajfa-11930	123	24	.	.	PUNCT
ajfa-11930	124	1	twelve	twelve	NUM
ajfa-11930	124	2	percent	percent	NOUN
ajfa-11930	124	3	of	of	ADP
ajfa-11930	124	4	the	the	DET
ajfa-11930	124	5	respondents	respondent	NOUN
ajfa-11930	124	6	had	have	VERB
ajfa-11930	124	7	initial	initial	ADJ
ajfa-11930	124	8	capital	capital	NOUN
ajfa-11930	124	9	outlay	outlay	NOUN
ajfa-11930	124	10	ranging	range	VERB
ajfa-11930	124	11	from	from	ADP
ajfa-11930	124	12	ksh	ksh	PROPN
ajfa-11930	124	13	5	5	NUM
ajfa-11930	124	14	to	to	PART
ajfa-11930	124	15	10	10	NUM
ajfa-11930	124	16	million	million	NUM
ajfa-11930	124	17	,	,	PUNCT
ajfa-11930	124	18	but	but	CCONJ
ajfa-11930	124	19	only	only	ADV
ajfa-11930	124	20	47%of	47%of	NOUN
ajfa-11930	124	21	these	these	PRON
ajfa-11930	124	22	claimed	claim	VERB
ajfa-11930	124	23	capital	capital	NOUN
ajfa-11930	124	24	allowances	allowance	NOUN
ajfa-11930	124	25	.	.	PUNCT
ajfa-11930	125	1	a	a	DET
ajfa-11930	125	2	hundred	hundred	NUM
ajfa-11930	125	3	percent	percent	NOUN
ajfa-11930	125	4	of	of	ADP
ajfa-11930	125	5	those	those	PRON
ajfa-11930	125	6	with	with	ADP
ajfa-11930	125	7	turnover	turnover	NOUN
ajfa-11930	125	8	of	of	ADP
ajfa-11930	125	9	less	less	ADJ
ajfa-11930	125	10	than	than	ADP
ajfa-11930	125	11	ksh	ksh	PROPN
ajfa-11930	125	12	5	5	NUM
ajfa-11930	125	13	million	million	NUM
ajfa-11930	125	14	,	,	PUNCT
ajfa-11930	125	15	and	and	CCONJ
ajfa-11930	125	16	are	be	AUX
ajfa-11930	125	17	supposed	suppose	VERB
ajfa-11930	125	18	to	to	PART
ajfa-11930	125	19	apply	apply	VERB
ajfa-11930	125	20	three	three	NUM
ajfa-11930	125	21	percent	percent	NOUN
ajfa-11930	125	22	tax	tax	NOUN
ajfa-11930	125	23	rate	rate	NOUN
ajfa-11930	125	24	,	,	PUNCT
ajfa-11930	125	25	actually	actually	ADV
ajfa-11930	125	26	applied	apply	VERB
ajfa-11930	125	27	thirty	thirty	NUM
ajfa-11930	125	28	percent	percent	NOUN
ajfa-11930	125	29	,	,	PUNCT
ajfa-11930	125	30	translating	translate	VERB
ajfa-11930	125	31	to	to	ADP
ajfa-11930	125	32	a	a	DET
ajfa-11930	125	33	huge	huge	ADJ
ajfa-11930	125	34	tax	tax	NOUN
ajfa-11930	125	35	expense	expense	NOUN
ajfa-11930	125	36	.	.	PUNCT
ajfa-11930	126	1	a	a	DET
ajfa-11930	126	2	hundred	hundred	NUM
ajfa-11930	126	3	percent	percent	NOUN
ajfa-11930	126	4	of	of	ADP
ajfa-11930	126	5	the	the	DET
ajfa-11930	126	6	respondents	respondent	NOUN
ajfa-11930	126	7	from	from	ADP
ajfa-11930	126	8	the	the	DET
ajfa-11930	126	9	listed	list	VERB
ajfa-11930	126	10	companies	company	NOUN
ajfa-11930	126	11	did	do	AUX
ajfa-11930	126	12	not	not	PART
ajfa-11930	126	13	indicate	indicate	VERB
ajfa-11930	126	14	the	the	DET
ajfa-11930	126	15	percentage	percentage	NOUN
ajfa-11930	126	16	of	of	ADP
ajfa-11930	126	17	listed	list	VERB
ajfa-11930	126	18	shares	share	NOUN
ajfa-11930	126	19	,	,	PUNCT
ajfa-11930	126	20	and	and	CCONJ
ajfa-11930	126	21	neither	neither	CCONJ
ajfa-11930	126	22	did	do	AUX
ajfa-11930	126	23	they	they	PRON
ajfa-11930	126	24	indicate	indicate	VERB
ajfa-11930	126	25	the	the	DET
ajfa-11930	126	26	number	number	NOUN
ajfa-11930	126	27	of	of	ADP
ajfa-11930	126	28	years	year	NOUN
ajfa-11930	126	29	they	they	PRON
ajfa-11930	126	30	have	have	AUX
ajfa-11930	126	31	been	be	AUX
ajfa-11930	126	32	listed	list	VERB
ajfa-11930	126	33	,	,	PUNCT
ajfa-11930	126	34	and	and	CCONJ
ajfa-11930	126	35	yet	yet	ADV
ajfa-11930	126	36	tax	tax	NOUN
ajfa-11930	126	37	rates	rate	NOUN
ajfa-11930	126	38	are	be	AUX
ajfa-11930	126	39	a	a	DET
ajfa-11930	126	40	function	function	NOUN
ajfa-11930	126	41	of	of	ADP
ajfa-11930	126	42	both	both	PRON
ajfa-11930	126	43	.	.	PUNCT
ajfa-11930	127	1	the	the	DET
ajfa-11930	127	2	taxation	taxation	NOUN
ajfa-11930	127	3	authorities	authority	NOUN
ajfa-11930	127	4	provide	provide	VERB
ajfa-11930	127	5	tax	tax	NOUN
ajfa-11930	127	6	incentives	incentive	NOUN
ajfa-11930	127	7	aimed	aim	VERB
ajfa-11930	127	8	at	at	ADP
ajfa-11930	127	9	improving	improve	VERB
ajfa-11930	127	10	on	on	ADP
ajfa-11930	127	11	income	income	NOUN
ajfa-11930	127	12	tax	tax	NOUN
ajfa-11930	127	13	compliance	compliance	NOUN
ajfa-11930	127	14	.	.	PUNCT
ajfa-11930	128	1	these	these	PRON
ajfa-11930	128	2	are	be	AUX
ajfa-11930	128	3	tax	tax	NOUN
ajfa-11930	128	4	holidays	holiday	NOUN
ajfa-11930	128	5	,	,	PUNCT
ajfa-11930	128	6	capital	capital	NOUN
ajfa-11930	128	7	allowances	allowance	NOUN
ajfa-11930	128	8	and	and	CCONJ
ajfa-11930	128	9	reliefs	relief	NOUN
ajfa-11930	128	10	.	.	PUNCT
ajfa-11930	129	1	a	a	DET
ajfa-11930	129	2	tax	tax	NOUN
ajfa-11930	129	3	holiday	holiday	NOUN
ajfa-11930	129	4	is	be	AUX
ajfa-11930	129	5	a	a	DET
ajfa-11930	129	6	temporary	temporary	ADJ
ajfa-11930	129	7	period	period	NOUN
ajfa-11930	129	8	,	,	PUNCT
ajfa-11930	129	9	during	during	ADP
ajfa-11930	129	10	which	which	DET
ajfa-11930	129	11	time	time	NOUN
ajfa-11930	129	12	the	the	DET
ajfa-11930	129	13	government	government	NOUN
ajfa-11930	129	14	removes	remove	VERB
ajfa-11930	129	15	certain	certain	ADJ
ajfa-11930	129	16	taxes	taxis	NOUN
ajfa-11930	129	17	on	on	ADP
ajfa-11930	129	18	certain	certain	ADJ
ajfa-11930	129	19	items	item	NOUN
ajfa-11930	129	20	,	,	PUNCT
ajfa-11930	129	21	in	in	ADP
ajfa-11930	129	22	order	order	NOUN
ajfa-11930	129	23	to	to	PART
ajfa-11930	129	24	encourage	encourage	VERB
ajfa-11930	129	25	the	the	DET
ajfa-11930	129	26	consumption	consumption	NOUN
ajfa-11930	129	27	or	or	CCONJ
ajfa-11930	129	28	purchase	purchase	NOUN
ajfa-11930	129	29	of	of	ADP
ajfa-11930	129	30	these	these	DET
ajfa-11930	129	31	items	item	NOUN
ajfa-11930	129	32	.	.	PUNCT
ajfa-11930	130	1	capital	capital	NOUN
ajfa-11930	130	2	allowance	allowance	NOUN
ajfa-11930	130	3	is	be	AUX
ajfa-11930	130	4	a	a	DET
ajfa-11930	130	5	reduction	reduction	NOUN
ajfa-11930	130	6	in	in	ADP
ajfa-11930	130	7	the	the	DET
ajfa-11930	130	8	amount	amount	NOUN
ajfa-11930	130	9	of	of	ADP
ajfa-11930	130	10	corporation	corporation	NOUN
ajfa-11930	130	11	tax	tax	NOUN
ajfa-11930	130	12	payable	payable	NOUN
ajfa-11930	130	13	,	,	PUNCT
ajfa-11930	130	14	offered	offer	VERB
ajfa-11930	130	15	as	as	ADP
ajfa-11930	130	16	an	an	DET
ajfa-11930	130	17	incentive	incentive	NOUN
ajfa-11930	130	18	for	for	ADP
ajfa-11930	130	19	investment	investment	NOUN
ajfa-11930	130	20	in	in	ADP
ajfa-11930	130	21	large	large	ADJ
ajfa-11930	130	22	-	-	PUNCT
ajfa-11930	130	23	scale	scale	NOUN
ajfa-11930	130	24	projects	project	NOUN
ajfa-11930	130	25	.	.	PUNCT
ajfa-11930	131	1	a	a	DET
ajfa-11930	131	2	certain	certain	ADJ
ajfa-11930	131	3	percentage	percentage	NOUN
ajfa-11930	131	4	of	of	ADP
ajfa-11930	131	5	the	the	DET
ajfa-11930	131	6	capital	capital	NOUN
ajfa-11930	131	7	asset	asset	NOUN
ajfa-11930	131	8	's	's	PART
ajfa-11930	131	9	cost	cost	NOUN
ajfa-11930	131	10	is	be	AUX
ajfa-11930	131	11	allowed	allow	VERB
ajfa-11930	131	12	as	as	ADP
ajfa-11930	131	13	capital	capital	NOUN
ajfa-11930	131	14	allowance	allowance	NOUN
ajfa-11930	131	15	during	during	ADP
ajfa-11930	131	16	the	the	DET
ajfa-11930	131	17	accounting	accounting	NOUN
ajfa-11930	131	18	period	period	NOUN
ajfa-11930	131	19	in	in	ADP
ajfa-11930	131	20	which	which	PRON
ajfa-11930	131	21	it	it	PRON
ajfa-11930	131	22	was	be	AUX
ajfa-11930	131	23	purchased	purchase	VERB
ajfa-11930	131	24	.	.	PUNCT
ajfa-11930	132	1	this	this	DET
ajfa-11930	132	2	amount	amount	NOUN
ajfa-11930	132	3	is	be	AUX
ajfa-11930	132	4	greater	great	ADJ
ajfa-11930	132	5	than	than	ADP
ajfa-11930	132	6	the	the	DET
ajfa-11930	132	7	depreciation	depreciation	NOUN
ajfa-11930	132	8	asian	asian	ADJ
ajfa-11930	132	9	journal	journal	NOUN
ajfa-11930	132	10	of	of	ADP
ajfa-11930	132	11	finance	finance	PROPN
ajfa-11930	132	12	&	&	CCONJ
ajfa-11930	132	13	accounting	accounting	PROPN
ajfa-11930	132	14	issn	issn	PROPN
ajfa-11930	132	15	1946	1946	NUM
ajfa-11930	132	16	-	-	PUNCT
ajfa-11930	132	17	052x	052x	NOUN
ajfa-11930	132	18	2018	2018	NUM
ajfa-11930	132	19	,	,	PUNCT
ajfa-11930	132	20	vol	vol	NOUN
ajfa-11930	132	21	.	.	PROPN
ajfa-11930	133	1	10	10	NUM
ajfa-11930	133	2	,	,	PUNCT
ajfa-11930	133	3	no	no	INTJ
ajfa-11930	133	4	.	.	NOUN
ajfa-11930	133	5	1	1	NUM
ajfa-11930	133	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	133	7	305	305	NUM
ajfa-11930	133	8	charge	charge	NOUN
ajfa-11930	133	9	on	on	ADP
ajfa-11930	133	10	the	the	DET
ajfa-11930	133	11	asset	asset	NOUN
ajfa-11930	133	12	during	during	ADP
ajfa-11930	133	13	that	that	DET
ajfa-11930	133	14	period	period	NOUN
ajfa-11930	133	15	.	.	PUNCT
ajfa-11930	134	1	a	a	DET
ajfa-11930	134	2	tax	tax	NOUN
ajfa-11930	134	3	relief	relief	NOUN
ajfa-11930	134	4	is	be	AUX
ajfa-11930	134	5	any	any	DET
ajfa-11930	134	6	program	program	NOUN
ajfa-11930	134	7	or	or	CCONJ
ajfa-11930	134	8	incentive	incentive	NOUN
ajfa-11930	134	9	that	that	PRON
ajfa-11930	134	10	reduces	reduce	VERB
ajfa-11930	134	11	the	the	DET
ajfa-11930	134	12	amount	amount	NOUN
ajfa-11930	134	13	of	of	ADP
ajfa-11930	134	14	tax	tax	NOUN
ajfa-11930	134	15	owed	owe	VERB
ajfa-11930	134	16	by	by	ADP
ajfa-11930	134	17	an	an	DET
ajfa-11930	134	18	individual	individual	ADJ
ajfa-11930	134	19	or	or	CCONJ
ajfa-11930	134	20	business	business	NOUN
ajfa-11930	134	21	entity	entity	NOUN
ajfa-11930	134	22	.	.	PUNCT
ajfa-11930	135	1	a	a	DET
ajfa-11930	135	2	hundred	hundred	NUM
ajfa-11930	135	3	percent	percent	NOUN
ajfa-11930	135	4	of	of	ADP
ajfa-11930	135	5	the	the	DET
ajfa-11930	135	6	respondents	respondent	NOUN
ajfa-11930	135	7	did	do	AUX
ajfa-11930	135	8	not	not	PART
ajfa-11930	135	9	apply	apply	VERB
ajfa-11930	135	10	for	for	ADP
ajfa-11930	135	11	tax	tax	NOUN
ajfa-11930	135	12	holidays	holiday	NOUN
ajfa-11930	135	13	,	,	PUNCT
ajfa-11930	135	14	indicating	indicate	VERB
ajfa-11930	135	15	that	that	SCONJ
ajfa-11930	135	16	they	they	PRON
ajfa-11930	135	17	were	be	AUX
ajfa-11930	135	18	unaware	unaware	ADJ
ajfa-11930	135	19	about	about	ADP
ajfa-11930	135	20	it	it	PRON
ajfa-11930	135	21	.	.	PUNCT
ajfa-11930	136	1	forty	forty	NUM
ajfa-11930	136	2	seven	seven	NUM
ajfa-11930	136	3	percent	percent	NOUN
ajfa-11930	136	4	of	of	ADP
ajfa-11930	136	5	the	the	DET
ajfa-11930	136	6	respondents	respondent	NOUN
ajfa-11930	136	7	were	be	AUX
ajfa-11930	136	8	unaware	unaware	ADJ
ajfa-11930	136	9	of	of	ADP
ajfa-11930	136	10	the	the	DET
ajfa-11930	136	11	existence	existence	NOUN
ajfa-11930	136	12	of	of	ADP
ajfa-11930	136	13	the	the	DET
ajfa-11930	136	14	capital	capital	NOUN
ajfa-11930	136	15	allowances	allowance	NOUN
ajfa-11930	136	16	.	.	PUNCT
ajfa-11930	137	1	fourteen	fourteen	NUM
ajfa-11930	137	2	percent	percent	NOUN
ajfa-11930	137	3	,	,	PUNCT
ajfa-11930	137	4	seventeen	seventeen	NUM
ajfa-11930	137	5	percent	percent	NOUN
ajfa-11930	137	6	and	and	CCONJ
ajfa-11930	137	7	seventeen	seventeen	NUM
ajfa-11930	137	8	percent	percent	NOUN
ajfa-11930	137	9	of	of	ADP
ajfa-11930	137	10	respondents	respondent	NOUN
ajfa-11930	137	11	did	do	AUX
ajfa-11930	137	12	not	not	PART
ajfa-11930	137	13	apply	apply	VERB
ajfa-11930	137	14	pensions	pension	NOUN
ajfa-11930	137	15	,	,	PUNCT
ajfa-11930	137	16	insurance	insurance	NOUN
ajfa-11930	137	17	and	and	CCONJ
ajfa-11930	137	18	mortgage	mortgage	NOUN
ajfa-11930	137	19	reliefs	relief	NOUN
ajfa-11930	137	20	for	for	ADP
ajfa-11930	137	21	income	income	NOUN
ajfa-11930	137	22	tax	tax	NOUN
ajfa-11930	137	23	purposes	purpose	NOUN
ajfa-11930	137	24	respectively	respectively	ADV
ajfa-11930	137	25	.	.	PUNCT
ajfa-11930	138	1	eighty	eighty	NUM
ajfa-11930	138	2	eight	eight	NUM
ajfa-11930	138	3	percent	percent	NOUN
ajfa-11930	138	4	of	of	ADP
ajfa-11930	138	5	the	the	DET
ajfa-11930	138	6	respondents	respondent	NOUN
ajfa-11930	138	7	engaged	engage	VERB
ajfa-11930	138	8	consultants	consultant	NOUN
ajfa-11930	138	9	and	and	CCONJ
ajfa-11930	138	10	other	other	ADJ
ajfa-11930	138	11	professionals	professional	NOUN
ajfa-11930	138	12	;	;	PUNCT
ajfa-11930	138	13	eighty	eighty	NUM
ajfa-11930	138	14	percent	percent	NOUN
ajfa-11930	138	15	of	of	ADP
ajfa-11930	138	16	these	these	PRON
ajfa-11930	138	17	withheld	withhold	VERB
ajfa-11930	138	18	tax	tax	NOUN
ajfa-11930	138	19	on	on	ADP
ajfa-11930	138	20	the	the	DET
ajfa-11930	138	21	payments	payment	NOUN
ajfa-11930	138	22	.	.	PUNCT
ajfa-11930	139	1	eighty	eighty	NUM
ajfa-11930	139	2	five	five	NUM
ajfa-11930	139	3	percent	percent	NOUN
ajfa-11930	139	4	applied	apply	VERB
ajfa-11930	139	5	national	national	ADJ
ajfa-11930	139	6	social	social	ADJ
ajfa-11930	139	7	security	security	NOUN
ajfa-11930	139	8	fund	fund	NOUN
ajfa-11930	139	9	(	(	PUNCT
ajfa-11930	139	10	nssf	nssf	NOUN
ajfa-11930	139	11	)	)	PUNCT
ajfa-11930	139	12	and	and	CCONJ
ajfa-11930	139	13	national	national	PROPN
ajfa-11930	139	14	hospital	hospital	PROPN
ajfa-11930	139	15	insurance	insurance	PROPN
ajfa-11930	139	16	fund	fund	PROPN
ajfa-11930	139	17	(	(	PUNCT
ajfa-11930	139	18	nhif	nhif	PROPN
ajfa-11930	139	19	)	)	PUNCT
ajfa-11930	139	20	tax	tax	NOUN
ajfa-11930	139	21	reliefs	relief	NOUN
ajfa-11930	139	22	correctly	correctly	ADV
ajfa-11930	139	23	.	.	PUNCT
ajfa-11930	140	1	income	income	NOUN
ajfa-11930	140	2	tax	tax	NOUN
ajfa-11930	140	3	is	be	AUX
ajfa-11930	140	4	governed	govern	VERB
ajfa-11930	140	5	under	under	ADP
ajfa-11930	140	6	the	the	DET
ajfa-11930	140	7	income	income	NOUN
ajfa-11930	140	8	tax	tax	PROPN
ajfa-11930	140	9	act	act	PROPN
ajfa-11930	140	10	cap	cap	VERB
ajfa-11930	140	11	470	470	NUM
ajfa-11930	140	12	,	,	PUNCT
ajfa-11930	140	13	of	of	ADP
ajfa-11930	140	14	the	the	DET
ajfa-11930	140	15	laws	law	NOUN
ajfa-11930	140	16	of	of	ADP
ajfa-11930	140	17	kenya	kenya	PROPN
ajfa-11930	140	18	.	.	PUNCT
ajfa-11930	141	1	the	the	DET
ajfa-11930	141	2	principle	principle	ADJ
ajfa-11930	141	3	law	law	NOUN
ajfa-11930	141	4	of	of	ADP
ajfa-11930	141	5	the	the	DET
ajfa-11930	141	6	income	income	NOUN
ajfa-11930	141	7	tax	tax	NOUN
ajfa-11930	141	8	act	act	NOUN
ajfa-11930	141	9	has	have	VERB
ajfa-11930	141	10	14	14	NUM
ajfa-11930	141	11	parts	part	NOUN
ajfa-11930	141	12	,	,	PUNCT
ajfa-11930	141	13	133	133	NUM
ajfa-11930	141	14	sections	section	NOUN
ajfa-11930	141	15	and	and	CCONJ
ajfa-11930	141	16	13	13	NUM
ajfa-11930	141	17	schedules	schedule	NOUN
ajfa-11930	141	18	,	,	PUNCT
ajfa-11930	141	19	all	all	PRON
ajfa-11930	141	20	directing	direct	VERB
ajfa-11930	141	21	its	its	PRON
ajfa-11930	141	22	implementation	implementation	NOUN
ajfa-11930	141	23	.	.	PUNCT
ajfa-11930	142	1	the	the	DET
ajfa-11930	142	2	act	act	NOUN
ajfa-11930	142	3	is	be	AUX
ajfa-11930	142	4	bulky	bulky	ADJ
ajfa-11930	142	5	,	,	PUNCT
ajfa-11930	142	6	with	with	ADP
ajfa-11930	142	7	heavy	heavy	ADJ
ajfa-11930	142	8	legal	legal	ADJ
ajfa-11930	142	9	jargon	jargon	NOUN
ajfa-11930	142	10	undertones	undertone	NOUN
ajfa-11930	142	11	.	.	PUNCT
ajfa-11930	143	1	subsequent	subsequent	ADJ
ajfa-11930	143	2	finance	finance	NOUN
ajfa-11930	143	3	bills	bill	NOUN
ajfa-11930	143	4	and	and	CCONJ
ajfa-11930	143	5	acts	act	NOUN
ajfa-11930	143	6	are	be	AUX
ajfa-11930	143	7	issued	issue	VERB
ajfa-11930	143	8	on	on	ADP
ajfa-11930	143	9	a	a	DET
ajfa-11930	143	10	continuous	continuous	ADJ
ajfa-11930	143	11	basis	basis	NOUN
ajfa-11930	143	12	,	,	PUNCT
ajfa-11930	143	13	with	with	ADP
ajfa-11930	143	14	the	the	DET
ajfa-11930	143	15	aim	aim	NOUN
ajfa-11930	143	16	of	of	ADP
ajfa-11930	143	17	making	make	VERB
ajfa-11930	143	18	amendments	amendment	NOUN
ajfa-11930	143	19	on	on	ADP
ajfa-11930	143	20	the	the	DET
ajfa-11930	143	21	tax	tax	NOUN
ajfa-11930	143	22	laws	law	NOUN
ajfa-11930	143	23	appearing	appear	VERB
ajfa-11930	143	24	in	in	ADP
ajfa-11930	143	25	the	the	DET
ajfa-11930	143	26	income	income	NOUN
ajfa-11930	143	27	tax	tax	PROPN
ajfa-11930	143	28	act	act	PROPN
ajfa-11930	143	29	.	.	PUNCT
ajfa-11930	144	1	the	the	DET
ajfa-11930	144	2	finance	finance	NOUN
ajfa-11930	144	3	acts	act	VERB
ajfa-11930	144	4	and	and	CCONJ
ajfa-11930	144	5	bills	bill	NOUN
ajfa-11930	144	6	are	be	AUX
ajfa-11930	144	7	written	write	VERB
ajfa-11930	144	8	on	on	ADP
ajfa-11930	144	9	a	a	DET
ajfa-11930	144	10	‘	'	PUNCT
ajfa-11930	144	11	delete	delete	ADJ
ajfa-11930	144	12	–	–	PUNCT
ajfa-11930	144	13	insert	insert	NOUN
ajfa-11930	144	14	’	'	PUNCT
ajfa-11930	144	15	basis	basis	NOUN
ajfa-11930	144	16	,	,	PUNCT
ajfa-11930	144	17	further	far	ADV
ajfa-11930	144	18	complicating	complicate	VERB
ajfa-11930	144	19	the	the	DET
ajfa-11930	144	20	system	system	NOUN
ajfa-11930	144	21	,	,	PUNCT
ajfa-11930	144	22	and	and	CCONJ
ajfa-11930	144	23	making	make	VERB
ajfa-11930	144	24	it	it	PRON
ajfa-11930	144	25	more	more	ADV
ajfa-11930	144	26	unfriendly	unfriendly	ADJ
ajfa-11930	144	27	.	.	PUNCT
ajfa-11930	145	1	this	this	PRON
ajfa-11930	145	2	brings	bring	VERB
ajfa-11930	145	3	to	to	ADP
ajfa-11930	145	4	fore	fore	NOUN
ajfa-11930	145	5	,	,	PUNCT
ajfa-11930	145	6	a	a	DET
ajfa-11930	145	7	glaring	glaring	ADJ
ajfa-11930	145	8	complexity	complexity	NOUN
ajfa-11930	145	9	on	on	ADP
ajfa-11930	145	10	the	the	DET
ajfa-11930	145	11	ordinary	ordinary	ADJ
ajfa-11930	145	12	citizen	citizen	NOUN
ajfa-11930	145	13	and	and	CCONJ
ajfa-11930	145	14	professionals	professional	NOUN
ajfa-11930	145	15	alike	alike	ADV
ajfa-11930	145	16	.	.	PUNCT
ajfa-11930	146	1	the	the	DET
ajfa-11930	146	2	results	result	NOUN
ajfa-11930	146	3	of	of	ADP
ajfa-11930	146	4	our	our	PRON
ajfa-11930	146	5	survey	survey	NOUN
ajfa-11930	146	6	indicate	indicate	VERB
ajfa-11930	146	7	that	that	SCONJ
ajfa-11930	146	8	none	none	NOUN
ajfa-11930	146	9	of	of	ADP
ajfa-11930	146	10	respondents	respondent	NOUN
ajfa-11930	146	11	understood	understand	VERB
ajfa-11930	146	12	the	the	DET
ajfa-11930	146	13	acts	act	NOUN
ajfa-11930	146	14	and	and	CCONJ
ajfa-11930	146	15	bills	bill	NOUN
ajfa-11930	146	16	.	.	PUNCT
ajfa-11930	147	1	a	a	DET
ajfa-11930	147	2	mere	mere	ADJ
ajfa-11930	147	3	twenty	twenty	NUM
ajfa-11930	147	4	nine	nine	NUM
ajfa-11930	147	5	percent	percent	NOUN
ajfa-11930	147	6	,	,	PUNCT
ajfa-11930	147	7	six	six	NUM
ajfa-11930	147	8	percent	percent	NOUN
ajfa-11930	147	9	,	,	PUNCT
ajfa-11930	147	10	and	and	CCONJ
ajfa-11930	147	11	eighteen	eighteen	NUM
ajfa-11930	147	12	percent	percent	NOUN
ajfa-11930	147	13	of	of	ADP
ajfa-11930	147	14	the	the	DET
ajfa-11930	147	15	respondents	respondent	NOUN
ajfa-11930	147	16	understood	understand	VERB
ajfa-11930	147	17	the	the	DET
ajfa-11930	147	18	income	income	NOUN
ajfa-11930	147	19	taxation	taxation	NOUN
ajfa-11930	147	20	penalties	penalty	NOUN
ajfa-11930	147	21	,	,	PUNCT
ajfa-11930	147	22	refunds	refund	NOUN
ajfa-11930	147	23	and	and	CCONJ
ajfa-11930	147	24	preservation	preservation	NOUN
ajfa-11930	147	25	of	of	ADP
ajfa-11930	147	26	financial	financial	ADJ
ajfa-11930	147	27	records	record	NOUN
ajfa-11930	147	28	respectively	respectively	ADV
ajfa-11930	147	29	.	.	PUNCT
ajfa-11930	148	1	seventy	seventy	NUM
ajfa-11930	148	2	one	one	NUM
ajfa-11930	148	3	percent	percent	NOUN
ajfa-11930	148	4	of	of	ADP
ajfa-11930	148	5	those	those	PRON
ajfa-11930	148	6	aware	aware	ADJ
ajfa-11930	148	7	of	of	ADP
ajfa-11930	148	8	the	the	DET
ajfa-11930	148	9	applicable	applicable	ADJ
ajfa-11930	148	10	penalties	penalty	NOUN
ajfa-11930	148	11	described	describe	VERB
ajfa-11930	148	12	them	they	PRON
ajfa-11930	148	13	as	as	ADP
ajfa-11930	148	14	unfair	unfair	ADJ
ajfa-11930	148	15	.	.	PUNCT
ajfa-11930	149	1	penalties	penalty	NOUN
ajfa-11930	149	2	are	be	AUX
ajfa-11930	149	3	charged	charge	VERB
ajfa-11930	149	4	by	by	ADP
ajfa-11930	149	5	the	the	DET
ajfa-11930	149	6	tax	tax	NOUN
ajfa-11930	149	7	authorities	authority	NOUN
ajfa-11930	149	8	as	as	ADP
ajfa-11930	149	9	deterrent	deterrent	NOUN
ajfa-11930	149	10	to	to	ADP
ajfa-11930	149	11	non	non	ADJ
ajfa-11930	149	12	-	-	ADJ
ajfa-11930	149	13	income	income	ADJ
ajfa-11930	149	14	tax	tax	NOUN
ajfa-11930	149	15	compliance	compliance	NOUN
ajfa-11930	149	16	.	.	PUNCT
ajfa-11930	150	1	penalties	penalty	NOUN
ajfa-11930	150	2	are	be	AUX
ajfa-11930	150	3	applied	apply	VERB
ajfa-11930	150	4	on	on	ADP
ajfa-11930	150	5	instalment	instalment	NOUN
ajfa-11930	150	6	,	,	PUNCT
ajfa-11930	150	7	final	final	ADJ
ajfa-11930	150	8	,	,	PUNCT
ajfa-11930	150	9	withholding	withholding	NOUN
ajfa-11930	150	10	,	,	PUNCT
ajfa-11930	150	11	paye	paye	NOUN
ajfa-11930	150	12	,	,	PUNCT
ajfa-11930	150	13	and	and	CCONJ
ajfa-11930	150	14	the	the	DET
ajfa-11930	150	15	filing	filing	NOUN
ajfa-11930	150	16	of	of	ADP
ajfa-11930	150	17	self	self	NOUN
ajfa-11930	150	18	-	-	PUNCT
ajfa-11930	150	19	assessment	assessment	NOUN
ajfa-11930	150	20	tax	tax	NOUN
ajfa-11930	150	21	returns	return	NOUN
ajfa-11930	150	22	.	.	PUNCT
ajfa-11930	151	1	penalty	penalty	NOUN
ajfa-11930	151	2	rates	rate	NOUN
ajfa-11930	151	3	range	range	VERB
ajfa-11930	151	4	from	from	ADP
ajfa-11930	151	5	five	five	NUM
ajfa-11930	151	6	to	to	PART
ajfa-11930	151	7	twenty	twenty	NUM
ajfa-11930	151	8	five	five	NUM
ajfa-11930	151	9	percent	percent	NOUN
ajfa-11930	151	10	on	on	ADP
ajfa-11930	151	11	the	the	DET
ajfa-11930	151	12	unpaid	unpaid	ADJ
ajfa-11930	151	13	amount	amount	NOUN
ajfa-11930	151	14	,	,	PUNCT
ajfa-11930	151	15	and	and	CCONJ
ajfa-11930	151	16	a	a	DET
ajfa-11930	151	17	monthly	monthly	ADJ
ajfa-11930	151	18	compound	compound	NOUN
ajfa-11930	151	19	interest	interest	NOUN
ajfa-11930	151	20	charge	charge	NOUN
ajfa-11930	151	21	of	of	ADP
ajfa-11930	151	22	two	two	NUM
ajfa-11930	151	23	percent	percent	NOUN
ajfa-11930	151	24	.	.	PUNCT
ajfa-11930	152	1	tax	tax	NOUN
ajfa-11930	152	2	refunds	refund	NOUN
ajfa-11930	152	3	are	be	AUX
ajfa-11930	152	4	payments	payment	NOUN
ajfa-11930	152	5	made	make	VERB
ajfa-11930	152	6	by	by	ADP
ajfa-11930	152	7	kra	kra	NOUN
ajfa-11930	152	8	to	to	ADP
ajfa-11930	152	9	the	the	DET
ajfa-11930	152	10	tax	tax	NOUN
ajfa-11930	152	11	payer	payer	NOUN
ajfa-11930	152	12	on	on	ADP
ajfa-11930	152	13	account	account	NOUN
ajfa-11930	152	14	of	of	ADP
ajfa-11930	152	15	overpayments	overpayment	NOUN
ajfa-11930	152	16	of	of	ADP
ajfa-11930	152	17	income	income	NOUN
ajfa-11930	152	18	tax	tax	NOUN
ajfa-11930	152	19	.	.	PUNCT
ajfa-11930	153	1	kra	kra	PROPN
ajfa-11930	153	2	has	have	AUX
ajfa-11930	153	3	been	be	AUX
ajfa-11930	153	4	weak	weak	ADJ
ajfa-11930	153	5	in	in	ADP
ajfa-11930	153	6	making	make	VERB
ajfa-11930	153	7	the	the	DET
ajfa-11930	153	8	follow	follow	NOUN
ajfa-11930	153	9	-	-	PUNCT
ajfa-11930	153	10	ups	up	NOUN
ajfa-11930	153	11	on	on	ADP
ajfa-11930	153	12	this	this	DET
ajfa-11930	153	13	important	important	ADJ
ajfa-11930	153	14	area	area	NOUN
ajfa-11930	153	15	to	to	ADP
ajfa-11930	153	16	the	the	DET
ajfa-11930	153	17	tax	tax	NOUN
ajfa-11930	153	18	payer	payer	NOUN
ajfa-11930	153	19	.	.	PUNCT
ajfa-11930	154	1	individuals	individual	NOUN
ajfa-11930	154	2	and	and	CCONJ
ajfa-11930	154	3	corporate	corporate	ADJ
ajfa-11930	154	4	entities	entity	NOUN
ajfa-11930	154	5	are	be	AUX
ajfa-11930	154	6	required	require	VERB
ajfa-11930	154	7	under	under	ADP
ajfa-11930	154	8	the	the	DET
ajfa-11930	154	9	act	act	NOUN
ajfa-11930	154	10	to	to	PART
ajfa-11930	154	11	preserve	preserve	VERB
ajfa-11930	154	12	their	their	PRON
ajfa-11930	154	13	financial	financial	ADJ
ajfa-11930	154	14	records	record	NOUN
ajfa-11930	154	15	for	for	ADP
ajfa-11930	154	16	a	a	DET
ajfa-11930	154	17	minimum	minimum	ADJ
ajfa-11930	154	18	period	period	NOUN
ajfa-11930	154	19	of	of	ADP
ajfa-11930	154	20	seven	seven	NUM
ajfa-11930	154	21	years	year	NOUN
ajfa-11930	154	22	.	.	PUNCT
ajfa-11930	155	1	a	a	DET
ajfa-11930	155	2	hundred	hundred	NUM
ajfa-11930	155	3	and	and	CCONJ
ajfa-11930	155	4	ninety	ninety	NUM
ajfa-11930	155	5	four	four	NUM
ajfa-11930	155	6	percent	percent	NOUN
ajfa-11930	155	7	of	of	ADP
ajfa-11930	155	8	the	the	DET
ajfa-11930	155	9	respondents	respondent	NOUN
ajfa-11930	155	10	filed	file	VERB
ajfa-11930	155	11	their	their	PRON
ajfa-11930	155	12	paye	paye	NOUN
ajfa-11930	155	13	and	and	CCONJ
ajfa-11930	155	14	corporation	corporation	NOUN
ajfa-11930	155	15	tax	tax	NOUN
ajfa-11930	155	16	returns	return	NOUN
ajfa-11930	155	17	correctly	correctly	ADV
ajfa-11930	155	18	,	,	PUNCT
ajfa-11930	155	19	respectively	respectively	ADV
ajfa-11930	155	20	;	;	PUNCT
ajfa-11930	155	21	but	but	CCONJ
ajfa-11930	155	22	none	none	NOUN
ajfa-11930	155	23	of	of	ADP
ajfa-11930	155	24	them	they	PRON
ajfa-11930	155	25	knew	know	VERB
ajfa-11930	155	26	the	the	DET
ajfa-11930	155	27	date	date	NOUN
ajfa-11930	155	28	of	of	ADP
ajfa-11930	155	29	filing	file	VERB
ajfa-11930	155	30	the	the	DET
ajfa-11930	155	31	corporation	corporation	NOUN
ajfa-11930	155	32	tax	tax	NOUN
ajfa-11930	155	33	returns	return	NOUN
ajfa-11930	155	34	,	,	PUNCT
ajfa-11930	155	35	against	against	ADP
ajfa-11930	155	36	77	77	NUM
ajfa-11930	155	37	%	%	NOUN
ajfa-11930	155	38	who	who	PRON
ajfa-11930	155	39	knew	know	VERB
ajfa-11930	155	40	the	the	DET
ajfa-11930	155	41	date	date	NOUN
ajfa-11930	155	42	of	of	ADP
ajfa-11930	155	43	filing	file	VERB
ajfa-11930	155	44	the	the	DET
ajfa-11930	155	45	paye	paye	NOUN
ajfa-11930	155	46	returns	return	NOUN
ajfa-11930	155	47	.	.	PUNCT
ajfa-11930	156	1	five	five	NUM
ajfa-11930	156	2	percent	percent	NOUN
ajfa-11930	156	3	claimed	claim	VERB
ajfa-11930	156	4	that	that	SCONJ
ajfa-11930	156	5	their	their	PRON
ajfa-11930	156	6	corporation	corporation	NOUN
ajfa-11930	156	7	returns	return	NOUN
ajfa-11930	156	8	are	be	AUX
ajfa-11930	156	9	filed	file	VERB
ajfa-11930	156	10	by	by	ADP
ajfa-11930	156	11	their	their	PRON
ajfa-11930	156	12	external	external	ADJ
ajfa-11930	156	13	auditors	auditor	NOUN
ajfa-11930	156	14	.	.	PUNCT
ajfa-11930	157	1	seventy	seventy	NUM
ajfa-11930	157	2	one	one	NUM
ajfa-11930	157	3	percent	percent	NOUN
ajfa-11930	157	4	did	do	AUX
ajfa-11930	157	5	not	not	PART
ajfa-11930	157	6	know	know	VERB
ajfa-11930	157	7	the	the	DET
ajfa-11930	157	8	amendments	amendment	NOUN
ajfa-11930	157	9	introduced	introduce	VERB
ajfa-11930	157	10	in	in	ADP
ajfa-11930	157	11	the	the	DET
ajfa-11930	157	12	new	new	ADJ
ajfa-11930	157	13	finance	finance	NOUN
ajfa-11930	157	14	bill	bill	NOUN
ajfa-11930	157	15	requiring	require	VERB
ajfa-11930	157	16	that	that	SCONJ
ajfa-11930	157	17	individual	individual	ADJ
ajfa-11930	157	18	employees	employee	NOUN
ajfa-11930	157	19	file	file	VERB
ajfa-11930	157	20	their	their	PRON
ajfa-11930	157	21	own	own	ADJ
ajfa-11930	157	22	personal	personal	ADJ
ajfa-11930	157	23	income	income	NOUN
ajfa-11930	157	24	tax	tax	NOUN
ajfa-11930	157	25	returns	return	NOUN
ajfa-11930	157	26	.	.	PUNCT
ajfa-11930	158	1	modernization	modernization	NOUN
ajfa-11930	158	2	of	of	ADP
ajfa-11930	158	3	the	the	DET
ajfa-11930	158	4	income	income	NOUN
ajfa-11930	158	5	tax	tax	NOUN
ajfa-11930	158	6	system	system	NOUN
ajfa-11930	158	7	involves	involve	VERB
ajfa-11930	158	8	the	the	DET
ajfa-11930	158	9	transformation	transformation	NOUN
ajfa-11930	158	10	of	of	ADP
ajfa-11930	158	11	the	the	DET
ajfa-11930	158	12	structural	structural	ADJ
ajfa-11930	158	13	tax	tax	NOUN
ajfa-11930	158	14	agency	agency	NOUN
ajfa-11930	158	15	and	and	CCONJ
ajfa-11930	158	16	the	the	DET
ajfa-11930	158	17	inculcation	inculcation	NOUN
ajfa-11930	158	18	of	of	ADP
ajfa-11930	158	19	ict	ict	NOUN
ajfa-11930	158	20	and	and	CCONJ
ajfa-11930	158	21	is	be	AUX
ajfa-11930	158	22	crucial	crucial	ADJ
ajfa-11930	158	23	for	for	ADP
ajfa-11930	158	24	improved	improved	ADJ
ajfa-11930	158	25	income	income	NOUN
ajfa-11930	158	26	tax	tax	NOUN
ajfa-11930	158	27	compliance	compliance	NOUN
ajfa-11930	158	28	.	.	PUNCT
ajfa-11930	159	1	eighty	eighty	NUM
ajfa-11930	159	2	three	three	NUM
ajfa-11930	159	3	percent	percent	NOUN
ajfa-11930	159	4	of	of	ADP
ajfa-11930	159	5	the	the	DET
ajfa-11930	159	6	respondents	respondent	NOUN
ajfa-11930	159	7	were	be	AUX
ajfa-11930	159	8	using	use	VERB
ajfa-11930	159	9	the	the	DET
ajfa-11930	159	10	kra	kra	PROPN
ajfa-11930	159	11	ict	ict	NOUN
ajfa-11930	159	12	platforms	platform	NOUN
ajfa-11930	159	13	,	,	PUNCT
ajfa-11930	159	14	but	but	CCONJ
ajfa-11930	159	15	indicated	indicate	VERB
ajfa-11930	159	16	that	that	SCONJ
ajfa-11930	159	17	the	the	DET
ajfa-11930	159	18	system	system	NOUN
ajfa-11930	159	19	is	be	AUX
ajfa-11930	159	20	inaccessible	inaccessible	ADJ
ajfa-11930	159	21	most	most	ADJ
ajfa-11930	159	22	of	of	ADP
ajfa-11930	159	23	the	the	DET
ajfa-11930	159	24	times	time	NOUN
ajfa-11930	159	25	.	.	PUNCT
ajfa-11930	160	1	this	this	PRON
ajfa-11930	160	2	explains	explain	VERB
ajfa-11930	160	3	why	why	SCONJ
ajfa-11930	160	4	there	there	PRON
ajfa-11930	160	5	are	be	VERB
ajfa-11930	160	6	always	always	ADV
ajfa-11930	160	7	long	long	ADJ
ajfa-11930	160	8	queues	queue	NOUN
ajfa-11930	160	9	at	at	ADP
ajfa-11930	160	10	the	the	DET
ajfa-11930	160	11	kra	kra	PROPN
ajfa-11930	160	12	offices	office	NOUN
ajfa-11930	160	13	.	.	PUNCT
ajfa-11930	161	1	furthermore	furthermore	ADV
ajfa-11930	161	2	,	,	PUNCT
ajfa-11930	161	3	respondents	respondent	NOUN
ajfa-11930	161	4	complained	complain	VERB
ajfa-11930	161	5	that	that	SCONJ
ajfa-11930	161	6	penalties	penalty	NOUN
ajfa-11930	161	7	are	be	AUX
ajfa-11930	161	8	applied	apply	VERB
ajfa-11930	161	9	even	even	ADV
ajfa-11930	161	10	when	when	SCONJ
ajfa-11930	161	11	the	the	DET
ajfa-11930	161	12	system	system	NOUN
ajfa-11930	161	13	was	be	AUX
ajfa-11930	161	14	to	to	PART
ajfa-11930	161	15	blame	blame	VERB
ajfa-11930	161	16	for	for	ADP
ajfa-11930	161	17	their	their	PRON
ajfa-11930	161	18	delays	delay	NOUN
ajfa-11930	161	19	in	in	ADP
ajfa-11930	161	20	making	make	VERB
ajfa-11930	161	21	returns	return	NOUN
ajfa-11930	161	22	and	and	CCONJ
ajfa-11930	161	23	payments	payment	NOUN
ajfa-11930	161	24	.	.	PUNCT
ajfa-11930	162	1	fifty	fifty	NUM
ajfa-11930	162	2	nine	nine	NUM
ajfa-11930	162	3	percent	percent	NOUN
ajfa-11930	162	4	of	of	ADP
ajfa-11930	162	5	the	the	DET
ajfa-11930	162	6	respondents	respondent	NOUN
ajfa-11930	162	7	were	be	AUX
ajfa-11930	162	8	aware	aware	ADJ
ajfa-11930	162	9	of	of	ADP
ajfa-11930	162	10	efforts	effort	NOUN
ajfa-11930	162	11	being	be	AUX
ajfa-11930	162	12	made	make	VERB
ajfa-11930	162	13	by	by	ADP
ajfa-11930	162	14	the	the	DET
ajfa-11930	162	15	tax	tax	NOUN
ajfa-11930	162	16	agency	agency	NOUN
ajfa-11930	162	17	to	to	PART
ajfa-11930	162	18	improve	improve	VERB
ajfa-11930	162	19	on	on	ADP
ajfa-11930	162	20	income	income	NOUN
ajfa-11930	162	21	tax	tax	NOUN
ajfa-11930	162	22	compliance	compliance	NOUN
ajfa-11930	162	23	;	;	PUNCT
ajfa-11930	162	24	however	however	ADV
ajfa-11930	162	25	sixty	sixty	NUM
ajfa-11930	162	26	three	three	NUM
ajfa-11930	162	27	percent	percent	NOUN
ajfa-11930	162	28	of	of	ADP
ajfa-11930	162	29	them	they	PRON
ajfa-11930	162	30	said	say	VERB
ajfa-11930	162	31	they	they	PRON
ajfa-11930	162	32	needed	need	VERB
ajfa-11930	162	33	continuous	continuous	ADJ
ajfa-11930	162	34	tax	tax	NOUN
ajfa-11930	162	35	education	education	NOUN
ajfa-11930	162	36	,	,	PUNCT
ajfa-11930	162	37	with	with	ADP
ajfa-11930	162	38	some	some	DET
ajfa-11930	162	39	twenty	twenty	NUM
ajfa-11930	162	40	percent	percent	NOUN
ajfa-11930	162	41	suggesting	suggest	VERB
ajfa-11930	162	42	the	the	DET
ajfa-11930	162	43	restructuring	restructuring	NOUN
ajfa-11930	162	44	of	of	ADP
ajfa-11930	162	45	the	the	DET
ajfa-11930	162	46	agency	agency	NOUN
ajfa-11930	162	47	.	.	PUNCT
ajfa-11930	163	1	visits	visit	NOUN
ajfa-11930	163	2	by	by	ADP
ajfa-11930	163	3	asian	asian	ADJ
ajfa-11930	163	4	journal	journal	PROPN
ajfa-11930	163	5	of	of	ADP
ajfa-11930	163	6	finance	finance	PROPN
ajfa-11930	163	7	&	&	CCONJ
ajfa-11930	163	8	accounting	accounting	PROPN
ajfa-11930	163	9	issn	issn	PROPN
ajfa-11930	163	10	1946	1946	NUM
ajfa-11930	163	11	-	-	PUNCT
ajfa-11930	163	12	052x	052x	NOUN
ajfa-11930	163	13	2018	2018	NUM
ajfa-11930	163	14	,	,	PUNCT
ajfa-11930	163	15	vol	vol	NOUN
ajfa-11930	163	16	.	.	PROPN
ajfa-11930	163	17	10	10	NUM
ajfa-11930	163	18	,	,	PUNCT
ajfa-11930	163	19	no	no	INTJ
ajfa-11930	163	20	.	.	NOUN
ajfa-11930	163	21	1	1	NUM
ajfa-11930	163	22	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11930	163	23	306	306	NUM
ajfa-11930	163	24	kra	kra	NOUN
ajfa-11930	163	25	staff	staff	NOUN
ajfa-11930	163	26	are	be	AUX
ajfa-11930	163	27	important	important	ADJ
ajfa-11930	163	28	in	in	ADP
ajfa-11930	163	29	the	the	DET
ajfa-11930	163	30	modernization	modernization	NOUN
ajfa-11930	163	31	efforts	effort	NOUN
ajfa-11930	163	32	.	.	PUNCT
ajfa-11930	164	1	eighty	eighty	NUM
ajfa-11930	164	2	two	two	NUM
ajfa-11930	164	3	percent	percent	NOUN
ajfa-11930	164	4	of	of	ADP
ajfa-11930	164	5	respondents	respondent	NOUN
ajfa-11930	164	6	said	say	VERB
ajfa-11930	164	7	they	they	PRON
ajfa-11930	164	8	were	be	AUX
ajfa-11930	164	9	never	never	ADV
ajfa-11930	164	10	visited	visit	VERB
ajfa-11930	164	11	by	by	ADP
ajfa-11930	164	12	kra	kra	PROPN
ajfa-11930	164	13	staff	staff	NOUN
ajfa-11930	164	14	,	,	PUNCT
ajfa-11930	164	15	and	and	CCONJ
ajfa-11930	164	16	those	those	PRON
ajfa-11930	164	17	visited	visit	VERB
ajfa-11930	164	18	suggested	suggest	VERB
ajfa-11930	164	19	that	that	SCONJ
ajfa-11930	164	20	the	the	DET
ajfa-11930	164	21	cycle	cycle	NOUN
ajfa-11930	164	22	should	should	AUX
ajfa-11930	164	23	be	be	AUX
ajfa-11930	164	24	reduced	reduce	VERB
ajfa-11930	164	25	from	from	ADP
ajfa-11930	164	26	the	the	DET
ajfa-11930	164	27	current	current	ADJ
ajfa-11930	164	28	five	five	NUM
ajfa-11930	164	29	year	year	NOUN
ajfa-11930	164	30	one	one	NUM
ajfa-11930	164	31	.	.	PUNCT
ajfa-11930	165	1	all	all	PRON
ajfa-11930	165	2	of	of	ADP
ajfa-11930	165	3	those	those	PRON
ajfa-11930	165	4	visited	visit	VERB
ajfa-11930	165	5	indicated	indicate	VERB
ajfa-11930	165	6	that	that	SCONJ
ajfa-11930	165	7	the	the	DET
ajfa-11930	165	8	kra	kra	PROPN
ajfa-11930	165	9	staffs	staff	NOUN
ajfa-11930	165	10	are	be	AUX
ajfa-11930	165	11	competent	competent	ADJ
ajfa-11930	165	12	.	.	PUNCT
ajfa-11930	166	1	furthermore	furthermore	ADV
ajfa-11930	166	2	,	,	PUNCT
ajfa-11930	166	3	53	53	NUM
ajfa-11930	166	4	%	%	NOUN
ajfa-11930	166	5	of	of	ADP
ajfa-11930	166	6	the	the	DET
ajfa-11930	166	7	respondents	respondent	NOUN
ajfa-11930	166	8	indicated	indicate	VERB
ajfa-11930	166	9	that	that	SCONJ
ajfa-11930	166	10	the	the	DET
ajfa-11930	166	11	income	income	NOUN
ajfa-11930	166	12	tax	tax	NOUN
ajfa-11930	166	13	revenues	revenue	NOUN
ajfa-11930	166	14	were	be	AUX
ajfa-11930	166	15	not	not	PART
ajfa-11930	166	16	properly	properly	ADV
ajfa-11930	166	17	utilised	utilise	VERB
ajfa-11930	166	18	and	and	CCONJ
ajfa-11930	166	19	accounted	account	VERB
ajfa-11930	166	20	for	for	ADP
ajfa-11930	166	21	.	.	PUNCT
ajfa-11930	167	1	this	this	PRON
ajfa-11930	167	2	no	no	ADV
ajfa-11930	167	3	doubt	doubt	ADV
ajfa-11930	167	4	,	,	PUNCT
ajfa-11930	167	5	discourages	discourage	VERB
ajfa-11930	167	6	the	the	DET
ajfa-11930	167	7	income	income	NOUN
ajfa-11930	167	8	tax	tax	NOUN
ajfa-11930	167	9	compliance	compliance	NOUN
ajfa-11930	167	10	.	.	PUNCT
ajfa-11930	168	1	accordingly	accordingly	ADV
ajfa-11930	168	2	,	,	PUNCT
ajfa-11930	168	3	all	all	DET
ajfa-11930	168	4	the	the	DET
ajfa-11930	168	5	hypotheses	hypothesis	NOUN
ajfa-11930	168	6	is	be	AUX
ajfa-11930	168	7	supported	support	VERB
ajfa-11930	168	8	.	.	PUNCT
ajfa-11930	169	1	8	8	X
ajfa-11930	169	2	.	.	PUNCT
ajfa-11930	169	3	recommendations	recommendation	NOUN
ajfa-11930	169	4	based	base	VERB
ajfa-11930	169	5	on	on	ADP
ajfa-11930	169	6	the	the	DET
ajfa-11930	169	7	research	research	NOUN
ajfa-11930	169	8	findings	finding	NOUN
ajfa-11930	169	9	,	,	PUNCT
ajfa-11930	169	10	there	there	PRON
ajfa-11930	169	11	is	be	VERB
ajfa-11930	169	12	the	the	DET
ajfa-11930	169	13	need	need	NOUN
ajfa-11930	169	14	to	to	PART
ajfa-11930	169	15	simplify	simplify	VERB
ajfa-11930	169	16	the	the	DET
ajfa-11930	169	17	income	income	NOUN
ajfa-11930	169	18	tax	tax	NOUN
ajfa-11930	169	19	systems	system	NOUN
ajfa-11930	169	20	to	to	PART
ajfa-11930	169	21	improve	improve	VERB
ajfa-11930	169	22	income	income	NOUN
ajfa-11930	169	23	tax	tax	NOUN
ajfa-11930	169	24	compliance	compliance	NOUN
ajfa-11930	169	25	by	by	ADP
ajfa-11930	169	26	:	:	PUNCT
ajfa-11930	169	27	1	1	X
ajfa-11930	169	28	)	)	PUNCT
ajfa-11930	169	29	rewriting	rewrite	VERB
ajfa-11930	169	30	the	the	DET
ajfa-11930	169	31	income	income	NOUN
ajfa-11930	169	32	tax	tax	NOUN
ajfa-11930	169	33	laws	law	NOUN
ajfa-11930	169	34	in	in	ADP
ajfa-11930	169	35	a	a	DET
ajfa-11930	169	36	friendly	friendly	ADJ
ajfa-11930	169	37	business	business	NOUN
ajfa-11930	169	38	language	language	NOUN
ajfa-11930	169	39	to	to	PART
ajfa-11930	169	40	make	make	VERB
ajfa-11930	169	41	them	they	PRON
ajfa-11930	169	42	understandable	understandable	ADJ
ajfa-11930	169	43	and	and	CCONJ
ajfa-11930	169	44	clear	clear	ADJ
ajfa-11930	169	45	to	to	ADP
ajfa-11930	169	46	the	the	DET
ajfa-11930	169	47	common	common	ADJ
ajfa-11930	169	48	tax	tax	NOUN
ajfa-11930	169	49	payer	payer	NOUN
ajfa-11930	169	50	,	,	PUNCT
ajfa-11930	169	51	as	as	SCONJ
ajfa-11930	169	52	opposed	oppose	VERB
ajfa-11930	169	53	to	to	ADP
ajfa-11930	169	54	the	the	DET
ajfa-11930	169	55	current	current	ADJ
ajfa-11930	169	56	legal	legal	ADJ
ajfa-11930	169	57	jargon	jargon	NOUN
ajfa-11930	169	58	,	,	PUNCT
ajfa-11930	169	59	2	2	X
ajfa-11930	169	60	)	)	PUNCT
ajfa-11930	169	61	minimizing	minimize	VERB
ajfa-11930	169	62	the	the	DET
ajfa-11930	169	63	number	number	NOUN
ajfa-11930	169	64	of	of	ADP
ajfa-11930	169	65	applicable	applicable	ADJ
ajfa-11930	169	66	tax	tax	NOUN
ajfa-11930	169	67	brackets	bracket	NOUN
ajfa-11930	169	68	and	and	CCONJ
ajfa-11930	169	69	rates	rate	NOUN
ajfa-11930	169	70	in	in	ADP
ajfa-11930	169	71	similar	similar	ADJ
ajfa-11930	169	72	tax	tax	NOUN
ajfa-11930	169	73	categories	category	NOUN
ajfa-11930	169	74	in	in	ADP
ajfa-11930	169	75	an	an	DET
ajfa-11930	169	76	effort	effort	NOUN
ajfa-11930	169	77	to	to	PART
ajfa-11930	169	78	reduce	reduce	VERB
ajfa-11930	169	79	the	the	DET
ajfa-11930	169	80	income	income	NOUN
ajfa-11930	169	81	tax	tax	NOUN
ajfa-11930	169	82	schedules	schedule	NOUN
ajfa-11930	169	83	so	so	SCONJ
ajfa-11930	169	84	as	as	SCONJ
ajfa-11930	169	85	to	to	PART
ajfa-11930	169	86	simplify	simplify	VERB
ajfa-11930	169	87	them	they	PRON
ajfa-11930	169	88	,	,	PUNCT
ajfa-11930	169	89	3	3	X
ajfa-11930	169	90	)	)	PUNCT
ajfa-11930	169	91	companies	company	NOUN
ajfa-11930	169	92	to	to	PART
ajfa-11930	169	93	employ	employ	VERB
ajfa-11930	169	94	professional	professional	ADJ
ajfa-11930	169	95	tax	tax	NOUN
ajfa-11930	169	96	officers	officer	NOUN
ajfa-11930	169	97	.	.	PUNCT
ajfa-11930	170	1	to	to	PART
ajfa-11930	170	2	achieve	achieve	VERB
ajfa-11930	170	3	this	this	DET
ajfa-11930	170	4	goal	goal	NOUN
ajfa-11930	170	5	,	,	PUNCT
ajfa-11930	170	6	it	it	PRON
ajfa-11930	170	7	is	be	AUX
ajfa-11930	170	8	recommended	recommend	VERB
ajfa-11930	170	9	that	that	SCONJ
ajfa-11930	170	10	kenya	kenya	PROPN
ajfa-11930	170	11	accountants	accountant	NOUN
ajfa-11930	170	12	&	&	CCONJ
ajfa-11930	170	13	secretaries	secretary	NOUN
ajfa-11930	170	14	national	national	PROPN
ajfa-11930	170	15	examinations	examination	NOUN
ajfa-11930	170	16	board	board	NOUN
ajfa-11930	170	17	(	(	PUNCT
ajfa-11930	170	18	kasneb	kasneb	PROPN
ajfa-11930	170	19	)	)	PUNCT
ajfa-11930	170	20	should	should	AUX
ajfa-11930	170	21	design	design	VERB
ajfa-11930	170	22	a	a	DET
ajfa-11930	170	23	program	program	NOUN
ajfa-11930	170	24	to	to	PART
ajfa-11930	170	25	train	train	VERB
ajfa-11930	170	26	specialized	specialized	ADJ
ajfa-11930	170	27	tax	tax	NOUN
ajfa-11930	170	28	officers	officer	NOUN
ajfa-11930	170	29	,	,	PUNCT
ajfa-11930	170	30	4	4	X
ajfa-11930	170	31	)	)	PUNCT
ajfa-11930	170	32	kra	kra	NOUN
ajfa-11930	170	33	to	to	PART
ajfa-11930	170	34	employ	employ	VERB
ajfa-11930	170	35	tax	tax	NOUN
ajfa-11930	170	36	educators	educator	NOUN
ajfa-11930	170	37	and	and	CCONJ
ajfa-11930	170	38	supervisors	supervisor	NOUN
ajfa-11930	170	39	to	to	PART
ajfa-11930	170	40	improve	improve	VERB
ajfa-11930	170	41	that	that	DET
ajfa-11930	170	42	ratio	ratio	NOUN
ajfa-11930	170	43	of	of	ADP
ajfa-11930	170	44	officers	officer	NOUN
ajfa-11930	170	45	to	to	ADP
ajfa-11930	170	46	tax	tax	NOUN
ajfa-11930	170	47	payers	payer	NOUN
ajfa-11930	170	48	,	,	PUNCT
ajfa-11930	170	49	5	5	X
ajfa-11930	170	50	)	)	PUNCT
ajfa-11930	170	51	improvement	improvement	NOUN
ajfa-11930	170	52	on	on	ADP
ajfa-11930	170	53	the	the	DET
ajfa-11930	170	54	accountability	accountability	NOUN
ajfa-11930	170	55	of	of	ADP
ajfa-11930	170	56	tax	tax	NOUN
ajfa-11930	170	57	revenues	revenue	NOUN
ajfa-11930	170	58	by	by	ADP
ajfa-11930	170	59	the	the	DET
ajfa-11930	170	60	taxation	taxation	NOUN
ajfa-11930	170	61	authorities	authority	NOUN
ajfa-11930	170	62	,	,	PUNCT
ajfa-11930	170	63	6	6	X
ajfa-11930	170	64	)	)	PUNCT
ajfa-11930	170	65	rolling	roll	VERB
ajfa-11930	170	66	modernization	modernization	NOUN
ajfa-11930	170	67	programs	program	NOUN
ajfa-11930	170	68	at	at	ADP
ajfa-11930	170	69	the	the	DET
ajfa-11930	170	70	county	county	NOUN
ajfa-11930	170	71	level	level	NOUN
ajfa-11930	170	72	,	,	PUNCT
ajfa-11930	170	73	and	and	CCONJ
ajfa-11930	170	74	7	7	X
ajfa-11930	170	75	)	)	PUNCT
ajfa-11930	170	76	kra	kra	NOUN
ajfa-11930	170	77	publicizing	publicize	VERB
ajfa-11930	170	78	tax	tax	NOUN
ajfa-11930	170	79	laws	law	NOUN
ajfa-11930	170	80	publications	publication	NOUN
ajfa-11930	170	81	.	.	PUNCT
ajfa-11930	171	1	9	9	X
ajfa-11930	171	2	.	.	X
ajfa-11930	171	3	conclusion	conclusion	NOUN
ajfa-11930	171	4	the	the	DET
ajfa-11930	171	5	researchers	researcher	NOUN
ajfa-11930	171	6	conclude	conclude	VERB
ajfa-11930	171	7	that	that	SCONJ
ajfa-11930	171	8	there	there	PRON
ajfa-11930	171	9	is	be	VERB
ajfa-11930	171	10	the	the	DET
ajfa-11930	171	11	need	need	NOUN
ajfa-11930	171	12	to	to	PART
ajfa-11930	171	13	carry	carry	VERB
ajfa-11930	171	14	out	out	ADP
ajfa-11930	171	15	more	more	ADV
ajfa-11930	171	16	elaborate	elaborate	ADJ
ajfa-11930	171	17	research	research	NOUN
ajfa-11930	171	18	in	in	ADP
ajfa-11930	171	19	the	the	DET
ajfa-11930	171	20	area	area	NOUN
ajfa-11930	171	21	in	in	ADP
ajfa-11930	171	22	kenya	kenya	PROPN
ajfa-11930	171	23	and	and	CCONJ
ajfa-11930	171	24	other	other	ADJ
ajfa-11930	171	25	african	african	ADJ
ajfa-11930	171	26	nations	nation	NOUN
ajfa-11930	171	27	.	.	PUNCT
ajfa-11930	172	1	references	reference	NOUN
ajfa-11930	172	2	business	business	PROPN
ajfa-11930	172	3	daily	daily	PROPN
ajfa-11930	172	4	newspaper	newspaper	NOUN
ajfa-11930	172	5	.	.	PUNCT
ajfa-11930	173	1	(	(	PUNCT
ajfa-11930	173	2	2013	2013	NUM
ajfa-11930	173	3	)	)	PUNCT
ajfa-11930	173	4	.	.	PUNCT
ajfa-11930	174	1	africa	africa	PROPN
ajfa-11930	174	2	loses	lose	VERB
ajfa-11930	174	3	billions	billion	NOUN
ajfa-11930	174	4	in	in	ADP
ajfa-11930	174	5	tax	tax	NOUN
ajfa-11930	174	6	evasion	evasion	NOUN
ajfa-11930	174	7	.	.	PUNCT
ajfa-11930	175	1	business	business	NOUN
ajfa-11930	175	2	daily	daily	PROPN
ajfa-11930	175	3	,	,	PUNCT
ajfa-11930	175	4	9th	9th	ADJ
ajfa-11930	175	5	september	september	PROPN
ajfa-11930	175	6	,	,	PUNCT
ajfa-11930	175	7	nairobi	nairobi	PROPN
ajfa-11930	175	8	,	,	PUNCT
ajfa-11930	175	9	kenya	kenya	PROPN
ajfa-11930	175	10	.	.	PUNCT
ajfa-11930	176	1	cheeseman	cheeseman	PROPN
ajfa-11930	176	2	,	,	PUNCT
ajfa-11930	176	3	n.	n.	PROPN
ajfa-11930	176	4	&	&	CCONJ
ajfa-11930	176	5	robert	robert	PROPN
ajfa-11930	176	6	,	,	PUNCT
ajfa-11930	176	7	g.	g.	PROPN
ajfa-11930	176	8	(	(	PUNCT
ajfa-11930	176	9	2004	2004	NUM
ajfa-11930	176	10	)	)	PUNCT
ajfa-11930	176	11	.	.	PUNCT
ajfa-11930	177	1	increasing	increase	VERB
ajfa-11930	177	2	tax	tax	NOUN
ajfa-11930	177	3	revenue	revenue	NOUN
ajfa-11930	177	4	in	in	ADP
ajfa-11930	177	5	sub	sub	ADJ
ajfa-11930	177	6	-	-	ADJ
ajfa-11930	177	7	saharan	saharan	ADJ
ajfa-11930	177	8	africa	africa	PROPN
ajfa-11930	177	9	,	,	PUNCT
ajfa-11930	177	10	the	the	DET
ajfa-11930	177	11	case	case	NOUN
ajfa-11930	177	12	of	of	ADP
ajfa-11930	177	13	kenya	kenya	PROPN
ajfa-11930	177	14	.	.	PUNCT
ajfa-11930	178	1	the	the	DET
ajfa-11930	178	2	oxford	oxford	PROPN
ajfa-11930	178	3	council	council	NOUN
ajfa-11930	178	4	on	on	ADP
ajfa-11930	178	5	good	good	ADJ
ajfa-11930	178	6	governance	governance	NOUN
ajfa-11930	178	7	.	.	PUNCT
ajfa-11930	179	1	http://www.ocgg.org/fileadmin/publications/ey006.pdf	http://www.ocgg.org/fileadmin/publications/ey006.pdf	PROPN
ajfa-11930	179	2	,	,	PUNCT
ajfa-11930	179	3	accessed	access	VERB
ajfa-11930	179	4	on	on	ADP
ajfa-11930	179	5	15	15	NUM
ajfa-11930	179	6	,	,	PUNCT
ajfa-11930	179	7	april	april	PROPN
ajfa-11930	179	8	2014	2014	NUM
ajfa-11930	179	9	.	.	PUNCT
ajfa-11930	180	1	holtzman	holtzman	NOUN
ajfa-11930	180	2	,	,	PUNCT
ajfa-11930	180	3	y.	y.	PROPN
ajfa-11930	180	4	(	(	PUNCT
ajfa-11930	180	5	2007	2007	NUM
ajfa-11930	180	6	)	)	PUNCT
ajfa-11930	180	7	.	.	PUNCT
ajfa-11930	181	1	challenges	challenge	NOUN
ajfa-11930	181	2	in	in	ADP
ajfa-11930	181	3	achieving	achieve	VERB
ajfa-11930	181	4	transparency	transparency	NOUN
ajfa-11930	181	5	,	,	PUNCT
ajfa-11930	181	6	simplicity	simplicity	NOUN
ajfa-11930	181	7	and	and	CCONJ
ajfa-11930	181	8	administering	administering	NOUN
ajfa-11930	181	9	of	of	ADP
ajfa-11930	181	10	the	the	DET
ajfa-11930	181	11	usa	usa	PROPN
ajfa-11930	181	12	tax	tax	PROPN
ajfa-11930	181	13	code	code	PROPN
ajfa-11930	181	14	.	.	PUNCT
ajfa-11930	182	1	journal	journal	PROPN
ajfa-11930	182	2	of	of	ADP
ajfa-11930	182	3	management	management	NOUN
ajfa-11930	182	4	development	development	NOUN
ajfa-11930	182	5	,	,	PUNCT
ajfa-11930	182	6	26(5	26(5	NUM
ajfa-11930	182	7	)	)	PUNCT
ajfa-11930	182	8	,	,	PUNCT
ajfa-11930	182	9	418	418	NUM
ajfa-11930	182	10	-	-	SYM
ajfa-11930	182	11	427	427	NUM
ajfa-11930	182	12	.	.	PUNCT
ajfa-11930	183	1	https://doi.org/10.1108/02621710710748257	https://doi.org/10.1108/02621710710748257	NOUN
ajfa-11930	183	2	institute	institute	NOUN
ajfa-11930	183	3	of	of	ADP
ajfa-11930	183	4	economic	economic	PROPN
ajfa-11930	183	5	affairs	affairs	PROPN
ajfa-11930	183	6	-	-	PUNCT
ajfa-11930	183	7	kenya	kenya	PROPN
ajfa-11930	183	8	(	(	PUNCT
ajfa-11930	183	9	iea	iea	NOUN
ajfa-11930	183	10	-	-	PUNCT
ajfa-11930	183	11	k	k	NOUN
ajfa-11930	183	12	)	)	PUNCT
ajfa-11930	183	13	.	.	PUNCT
ajfa-11930	184	1	(	(	PUNCT
ajfa-11930	184	2	2006	2006	NUM
ajfa-11930	184	3	)	)	PUNCT
ajfa-11930	184	4	.	.	PUNCT
ajfa-11930	185	1	taxation	taxation	NOUN
ajfa-11930	185	2	and	and	CCONJ
ajfa-11930	185	3	tax	tax	NOUN
ajfa-11930	185	4	modernization	modernization	NOUN
ajfa-11930	185	5	in	in	ADP
ajfa-11930	185	6	kenya	kenya	PROPN
ajfa-11930	185	7	:	:	PUNCT
ajfa-11930	185	8	a	a	DET
ajfa-11930	185	9	diagnosis	diagnosis	NOUN
ajfa-11930	185	10	of	of	ADP
ajfa-11930	185	11	performance	performance	NOUN
ajfa-11930	185	12	and	and	CCONJ
ajfa-11930	185	13	options	option	NOUN
ajfa-11930	185	14	for	for	ADP
ajfa-11930	185	15	further	further	ADJ
ajfa-11930	185	16	reform	reform	NOUN
ajfa-11930	185	17	.	.	PUNCT
ajfa-11930	186	1	asian	asian	ADJ
ajfa-11930	186	2	journal	journal	PROPN
ajfa-11930	186	3	of	of	ADP
ajfa-11930	186	4	finance	finance	PROPN
ajfa-11930	186	5	&	&	CCONJ
ajfa-11930	186	6	accounting	accounting	PROPN
ajfa-11930	186	7	issn	issn	PROPN
ajfa-11930	186	8	1946	1946	NUM
ajfa-11930	186	9	-	-	PUNCT
ajfa-11930	186	10	052x	052x	NOUN
ajfa-11930	186	11	2018	2018	NUM
ajfa-11930	186	12	,	,	PUNCT
ajfa-11930	186	13	vol	vol	NOUN
ajfa-11930	186	14	.	.	PROPN
ajfa-11930	187	1	10	10	NUM
ajfa-11930	187	2	,	,	PUNCT
ajfa-11930	187	3	no	no	INTJ
ajfa-11930	187	4	.	.	NOUN
ajfa-11930	187	5	1	1	NUM
ajfa-11930	187	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11930	187	7	307	307	NUM
ajfa-11930	187	8	(	(	PUNCT
ajfa-11930	187	9	http://www.ieakenya.or.ke/publications/cat_view/1-publications/4-research-papers?start=20	http://www.ieakenya.or.ke/publications/cat_view/1-publications/4-research-papers?start=20	PROPN
ajfa-11930	187	10	)	)	PUNCT
ajfa-11930	187	11	,	,	PUNCT
ajfa-11930	187	12	‘	'	PUNCT
ajfa-11930	187	13	citizen	citizen	NOUN
ajfa-11930	187	14	handbook	handbook	NOUN
ajfa-11930	187	15	on	on	ADP
ajfa-11930	187	16	taxation	taxation	NOUN
ajfa-11930	187	17	,	,	PUNCT
ajfa-11930	187	18	2012	2012	NUM
ajfa-11930	187	19	’	'	PUNCT
ajfa-11930	187	20	(	(	PUNCT
ajfa-11930	187	21	http://www.ieakenya.or.ke/publications/cat_view/1-publications/5-books	http://www.ieakenya.or.ke/publications/cat_view/1-publications/5-books	PROPN
ajfa-11930	187	22	)	)	PUNCT
ajfa-11930	187	23	,	,	PUNCT
ajfa-11930	187	24	accessed	access	VERB
ajfa-11930	187	25	on	on	ADP
ajfa-11930	187	26	14	14	NUM
ajfa-11930	187	27	,	,	PUNCT
ajfa-11930	187	28	april	april	PROPN
ajfa-11930	187	29	2014	2014	NUM
ajfa-11930	187	30	.	.	PUNCT
ajfa-11930	188	1	international	international	ADJ
ajfa-11930	188	2	monetary	monetary	ADJ
ajfa-11930	188	3	fund	fund	NOUN
ajfa-11930	188	4	(	(	PUNCT
ajfa-11930	188	5	imf	imf	PROPN
ajfa-11930	188	6	)	)	PUNCT
ajfa-11930	188	7	.	.	PUNCT
ajfa-11930	189	1	(	(	PUNCT
ajfa-11930	189	2	2001	2001	NUM
ajfa-11930	189	3	)	)	PUNCT
ajfa-11930	189	4	.	.	PUNCT
ajfa-11930	190	1	tax	tax	NOUN
ajfa-11930	190	2	policy	policy	NOUN
ajfa-11930	190	3	for	for	ADP
ajfa-11930	190	4	developing	develop	VERB
ajfa-11930	190	5	countries	country	NOUN
ajfa-11930	190	6	.	.	PUNCT
ajfa-11930	191	1	economic	economic	ADJ
ajfa-11930	191	2	issue	issue	NOUN
ajfa-11930	191	3	no	no	INTJ
ajfa-11930	191	4	.	.	NOUN
ajfa-11930	191	5	27	27	NUM
ajfa-11930	191	6	.	.	PUNCT
ajfa-11930	192	1	(	(	PUNCT
ajfa-11930	192	2	http://www.imf.org/external/pubs/ft/issues/issues27/#1	http://www.imf.org/external/pubs/ft/issues/issues27/#1	ADV
ajfa-11930	192	3	)	)	PUNCT
ajfa-11930	192	4	,	,	PUNCT
ajfa-11930	192	5	accessed	access	VERB
ajfa-11930	192	6	on	on	ADP
ajfa-11930	192	7	14	14	NUM
ajfa-11930	192	8	april	april	PROPN
ajfa-11930	192	9	2014	2014	NUM
ajfa-11930	192	10	.	.	PUNCT
ajfa-11930	193	1	kenya	kenya	PROPN
ajfa-11930	193	2	national	national	PROPN
ajfa-11930	193	3	bureau	bureau	PROPN
ajfa-11930	193	4	of	of	ADP
ajfa-11930	193	5	statistics	statistic	NOUN
ajfa-11930	193	6	(	(	PUNCT
ajfa-11930	193	7	knbs	knbs	PROPN
ajfa-11930	193	8	)	)	PUNCT
ajfa-11930	193	9	.	.	PUNCT
ajfa-11930	194	1	(	(	PUNCT
ajfa-11930	194	2	2013	2013	NUM
ajfa-11930	194	3	)	)	PUNCT
ajfa-11930	194	4	.	.	PUNCT
ajfa-11930	195	1	fact	fact	NOUN
ajfa-11930	195	2	and	and	CCONJ
ajfa-11930	195	3	figures.http://www.knbs.or.ke/index.php?option=com_phocadownload&view=category&id=	figures.http://www.knbs.or.ke/index.php?option=com_phocadownload&view=category&id=	NOUN
ajfa-11930	195	4	20	20	NUM
ajfa-11930	195	5	:	:	PUNCT
ajfa-11930	195	6	kenya	kenya	NOUN
ajfa-11930	195	7	-	-	PUNCT
ajfa-11930	195	8	facts	fact	NOUN
ajfa-11930	195	9	-	-	PUNCT
ajfa-11930	195	10	figures&itemid=595	figures&itemid=595	NOUN
ajfa-11930	195	11	,	,	PUNCT
ajfa-11930	195	12	accessed	access	VERB
ajfa-11930	195	13	on	on	ADP
ajfa-11930	195	14	14	14	NUM
ajfa-11930	195	15	april	april	PROPN
ajfa-11930	195	16	2014	2014	NUM
ajfa-11930	195	17	.	.	PUNCT
ajfa-11930	196	1	national	national	PROPN
ajfa-11930	196	2	treasury	treasury	PROPN
ajfa-11930	196	3	.	.	PUNCT
ajfa-11930	197	1	(	(	PUNCT
ajfa-11930	197	2	2013	2013	NUM
ajfa-11930	197	3	)	)	PUNCT
ajfa-11930	197	4	.	.	PUNCT
ajfa-11930	198	1	kenya	kenya	PROPN
ajfa-11930	198	2	monthly	monthly	ADJ
ajfa-11930	198	3	debt	debt	NOUN
ajfa-11930	198	4	bulletin.http://www.treasury.go.ke/index.php/resource-center/cat_view/124-debt-reports/108monthly-debt-bulletin	bulletin.http://www.treasury.go.ke/index.php/resource-center/cat_view/124-debt-reports/108monthly-debt-bulletin	NOUN
ajfa-11930	198	5	,	,	PUNCT
ajfa-11930	198	6	accessed	access	VERB
ajfa-11930	198	7	on	on	ADP
ajfa-11930	198	8	15	15	NUM
ajfa-11930	198	9	,	,	PUNCT
ajfa-11930	198	10	april	april	PROPN
ajfa-11930	198	11	2014	2014	NUM
ajfa-11930	198	12	.	.	PUNCT
ajfa-11930	199	1	office	office	NOUN
ajfa-11930	199	2	of	of	ADP
ajfa-11930	199	3	the	the	DET
ajfa-11930	199	4	controller	controller	NOUN
ajfa-11930	199	5	of	of	ADP
ajfa-11930	199	6	budget	budget	NOUN
ajfa-11930	199	7	.	.	PUNCT
ajfa-11930	200	1	(	(	PUNCT
ajfa-11930	200	2	2014	2014	NUM
ajfa-11930	200	3	)	)	PUNCT
ajfa-11930	200	4	.	.	PUNCT
ajfa-11930	201	1	budget	budget	NOUN
ajfa-11930	201	2	implementation	implementation	NOUN
ajfa-11930	201	3	review	review	NOUN
ajfa-11930	201	4	.	.	PUNCT
ajfa-11930	202	1	file:///c:/users	file:///c:/user	NOUN
ajfa-11930	202	2	/	/	SYM
ajfa-11930	202	3	user	user	NOUN
ajfa-11930	202	4	/	/	SYM
ajfa-11930	202	5	downloads	download	NOUN
ajfa-11930	202	6	/	/	SYM
ajfa-11930	202	7	budget%20implementation%20review%20fourth%20quat	budget%20implementation%20review%20fourth%20quat	NOUN
ajfa-11930	202	8	er.pdf	er.pdf	PROPN
ajfa-11930	202	9	,	,	PUNCT
ajfa-11930	202	10	accessed	access	VERB
ajfa-11930	202	11	on	on	ADP
ajfa-11930	202	12	23	23	NUM
ajfa-11930	202	13	,	,	PUNCT
ajfa-11930	202	14	may	may	AUX
ajfa-11930	202	15	2014	2014	NUM
ajfa-11930	202	16	.	.	PUNCT
ajfa-11930	203	1	price	price	NOUN
ajfa-11930	203	2	waterhouse	waterhouse	NOUN
ajfa-11930	203	3	coopers	coopers	PROPN
ajfa-11930	203	4	(	(	PUNCT
ajfa-11930	203	5	pwc	pwc	PROPN
ajfa-11930	203	6	)	)	PUNCT
ajfa-11930	203	7	.	.	PUNCT
ajfa-11930	204	1	(	(	PUNCT
ajfa-11930	204	2	2014	2014	NUM
ajfa-11930	204	3	)	)	PUNCT
ajfa-11930	204	4	.	.	PUNCT
ajfa-11930	205	1	doing	do	VERB
ajfa-11930	205	2	business	business	NOUN
ajfa-11930	205	3	:	:	PUNCT
ajfa-11930	205	4	know	know	VERB
ajfa-11930	205	5	your	your	PRON
ajfa-11930	205	6	taxes	taxis	NOUN
ajfa-11930	205	7	,	,	PUNCT
ajfa-11930	205	8	east	east	PROPN
ajfa-11930	205	9	africa	africa	PROPN
ajfa-11930	205	10	tax	tax	PROPN
ajfa-11930	205	11	guide	guide	NOUN
ajfa-11930	205	12	2013/2014	2013/2014	NUM
ajfa-11930	205	13	.	.	PUNCT
ajfa-11930	206	1	http://www.pwc.com/ke/en/publications/east-africa-tax-guide-2013-2014.jhtml	http://www.pwc.com/ke/en/publications/east-africa-tax-guide-2013-2014.jhtml	NUM
ajfa-11930	206	2	,	,	PUNCT
ajfa-11930	206	3	accessed	access	VERB
ajfa-11930	206	4	on	on	ADP
ajfa-11930	206	5	13	13	NUM
ajfa-11930	206	6	,	,	PUNCT
ajfa-11930	206	7	april	april	PROPN
ajfa-11930	206	8	2014	2014	NUM
ajfa-11930	206	9	.	.	PUNCT
ajfa-11930	207	1	tax	tax	NOUN
ajfa-11930	207	2	justice	justice	NOUN
ajfa-11930	207	3	network	network	PROPN
ajfa-11930	207	4	for	for	ADP
ajfa-11930	207	5	africa	africa	PROPN
ajfa-11930	207	6	.	.	PUNCT
ajfa-11930	208	1	(	(	PUNCT
ajfa-11930	208	2	2014	2014	NUM
ajfa-11930	208	3	)	)	PUNCT
ajfa-11930	208	4	.	.	PUNCT
ajfa-11930	209	1	taxation	taxation	NOUN
ajfa-11930	209	2	and	and	CCONJ
ajfa-11930	209	3	state	state	NOUN
ajfa-11930	209	4	building	building	NOUN
ajfa-11930	209	5	in	in	ADP
ajfa-11930	209	6	kenya	kenya	PROPN
ajfa-11930	209	7	:	:	PUNCT
ajfa-11930	209	8	enhancing	enhance	VERB
ajfa-11930	209	9	revenue	revenue	NOUN
ajfa-11930	209	10	capacity	capacity	NOUN
ajfa-11930	209	11	to	to	PART
ajfa-11930	209	12	advance	advance	VERB
ajfa-11930	209	13	human	human	ADJ
ajfa-11930	209	14	welfare	welfare	NOUN
ajfa-11930	209	15	,	,	PUNCT
ajfa-11930	209	16	kenya	kenya	PROPN
ajfa-11930	209	17	report.http://www.taxjusticeafrica.net/category/country-tax-reports	report.http://www.taxjusticeafrica.net/category/country-tax-report	NOUN
ajfa-11930	209	18	,	,	PUNCT
ajfa-11930	209	19	accessed	access	VERB
ajfa-11930	209	20	on	on	ADP
ajfa-11930	209	21	13	13	NUM
ajfa-11930	209	22	,	,	PUNCT
ajfa-11930	209	23	april	april	PROPN
ajfa-11930	209	24	2014	2014	NUM
ajfa-11930	209	25	.	.	PUNCT
ajfa-11930	210	1	world	world	PROPN
ajfa-11930	210	2	bank	bank	PROPN
ajfa-11930	210	3	.	.	PUNCT
ajfa-11930	211	1	(	(	PUNCT
ajfa-11930	211	2	2013	2013	NUM
ajfa-11930	211	3	)	)	PUNCT
ajfa-11930	211	4	.	.	PUNCT
ajfa-11930	212	1	kenya	kenya	PROPN
ajfa-11930	212	2	economy	economy	NOUN
ajfa-11930	212	3	update	update	NOUN
ajfa-11930	212	4	,	,	PUNCT
ajfa-11930	212	5	edition	edition	NOUN
ajfa-11930	212	6	no.8	no.8	PROPN
ajfa-11930	212	7	:	:	PUNCT
ajfa-11930	212	8	produced	produce	VERB
ajfa-11930	212	9	by	by	ADP
ajfa-11930	212	10	poverty	poverty	NOUN
ajfa-11930	212	11	reduction	reduction	NOUN
ajfa-11930	212	12	and	and	CCONJ
ajfa-11930	212	13	economic	economic	ADJ
ajfa-11930	212	14	management	management	NOUN
ajfa-11930	212	15	unit	unit	NOUN
ajfa-11930	212	16	africa	africa	PROPN
ajfa-11930	212	17	region	region	PROPN
ajfa-11930	212	18	,	,	PUNCT
ajfa-11930	212	19	www.worldbank.org	www.worldbank.org	NOUN
ajfa-11930	212	20	/	/	SYM
ajfa-11930	212	21	kenya	kenya	PROPN
ajfa-11930	212	22	/	/	SYM
ajfa-11930	212	23	keu	keu	PROPN
ajfa-11930	212	24	,	,	PUNCT
ajfa-11930	212	25	accessed	access	VERB
ajfa-11930	212	26	on	on	ADP
ajfa-11930	212	27	13	13	NUM
ajfa-11930	212	28	.	.	PUNCT
ajfa-11930	212	29	april	april	PROPN
ajfa-11930	212	30	2014	2014	NUM
ajfa-11930	212	31	.	.	PUNCT
ajfa-11930	213	1	http://www.tradingeconomics.com/uganda/tax-revenue-percent-of-gdp-wb-data.html	http://www.tradingeconomics.com/uganda/tax-revenue-percent-of-gdp-wb-data.html	X
ajfa-11930	213	2	,	,	PUNCT
ajfa-11930	213	3	accessed	access	VERB
ajfa-11930	213	4	on	on	ADP
ajfa-11930	213	5	june	june	PROPN
ajfa-11930	213	6	29	29	NUM
ajfa-11930	213	7	,	,	PUNCT
ajfa-11930	213	8	2014	2014	NUM
ajfa-11930	213	9	.	.	PUNCT