id	sid	tid	token	lemma	pos
ajfa-16850	1	1	microsoft	microsoft	PROPN
ajfa-16850	1	2	word	word	NOUN
ajfa-16850	1	3	16850	16850	NUM
ajfa-16850	1	4	-	-	SYM
ajfa-16850	1	5	59952	59952	NUM
ajfa-16850	1	6	-	-	PUNCT
ajfa-16850	1	7	1	1	NUM
ajfa-16850	1	8	-	-	PUNCT
ajfa-16850	1	9	sm	sm	NOUN
ajfa-16850	1	10	-	-	PUNCT
ajfa-16850	1	11	writer2	writer2	VERB
ajfa-16850	1	12	-	-	ADJ
ajfa-16850	1	13	new	new	ADJ
ajfa-16850	1	14	asian	asian	ADJ
ajfa-16850	1	15	journal	journal	NOUN
ajfa-16850	1	16	of	of	ADP
ajfa-16850	1	17	finance	finance	PROPN
ajfa-16850	1	18	&	&	CCONJ
ajfa-16850	1	19	accounting	accounting	PROPN
ajfa-16850	1	20	issn	issn	PROPN
ajfa-16850	1	21	1946	1946	NUM
ajfa-16850	1	22	-	-	PUNCT
ajfa-16850	1	23	052x	052x	NOUN
ajfa-16850	1	24	2020	2020	NUM
ajfa-16850	1	25	,	,	PUNCT
ajfa-16850	1	26	vol	vol	NOUN
ajfa-16850	1	27	.	.	PROPN
ajfa-16850	1	28	12	12	NUM
ajfa-16850	1	29	,	,	PUNCT
ajfa-16850	1	30	no	no	INTJ
ajfa-16850	1	31	.	.	NOUN
ajfa-16850	1	32	1	1	NUM
ajfa-16850	1	33	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	1	34	115	115	NUM
ajfa-16850	1	35	bearing	bearing	NOUN
ajfa-16850	1	36	of	of	ADP
ajfa-16850	1	37	tax	tax	NOUN
ajfa-16850	1	38	audit	audit	NOUN
ajfa-16850	1	39	on	on	ADP
ajfa-16850	1	40	tax	tax	NOUN
ajfa-16850	1	41	compliance	compliance	NOUN
ajfa-16850	1	42	and	and	CCONJ
ajfa-16850	1	43	revenue	revenue	NOUN
ajfa-16850	1	44	generation	generation	NOUN
ajfa-16850	1	45	in	in	ADP
ajfa-16850	1	46	ekiti	ekiti	PROPN
ajfa-16850	1	47	state	state	PROPN
ajfa-16850	1	48	dada	dada	PROPN
ajfa-16850	1	49	,	,	PUNCT
ajfa-16850	1	50	raphael	raphael	PROPN
ajfa-16850	1	51	adekola	adekola	PROPN
ajfa-16850	1	52	school	school	PROPN
ajfa-16850	1	53	of	of	ADP
ajfa-16850	1	54	business	business	NOUN
ajfa-16850	1	55	,	,	PUNCT
ajfa-16850	1	56	university	university	PROPN
ajfa-16850	1	57	of	of	ADP
ajfa-16850	1	58	aberdeen	aberdeen	PROPN
ajfa-16850	1	59	,	,	PUNCT
ajfa-16850	1	60	uk	uk	PROPN
ajfa-16850	1	61	e	e	NOUN
ajfa-16850	1	62	-	-	NOUN
ajfa-16850	1	63	mail	mail	NOUN
ajfa-16850	1	64	:	:	PUNCT
ajfa-16850	1	65	r.dada.18@abdn.ac.uk	r.dada.18@abdn.ac.uk	PROPN
ajfa-16850	1	66	,	,	PUNCT
ajfa-16850	1	67	aderalph@gmail.com	aderalph@gmail.com	X
ajfa-16850	2	1	taiwo	taiwo	PROPN
ajfa-16850	2	2	,	,	PUNCT
ajfa-16850	2	3	isaac	isaac	PROPN
ajfa-16850	2	4	babatope	babatope	VERB
ajfa-16850	2	5	school	school	NOUN
ajfa-16850	2	6	of	of	ADP
ajfa-16850	2	7	management	management	NOUN
ajfa-16850	2	8	,	,	PUNCT
ajfa-16850	2	9	universiti	universiti	PROPN
ajfa-16850	2	10	sains	sain	VERB
ajfa-16850	2	11	malaysia	malaysia	PROPN
ajfa-16850	2	12	e	e	PROPN
ajfa-16850	2	13	-	-	NOUN
ajfa-16850	2	14	mail	mail	NOUN
ajfa-16850	2	15	:	:	PUNCT
ajfa-16850	2	16	taiwoib@student.usm.my	taiwoib@student.usm.my	NOUN
ajfa-16850	2	17	received	receive	VERB
ajfa-16850	2	18	:	:	PUNCT
ajfa-16850	2	19	march	march	PROPN
ajfa-16850	2	20	1	1	NUM
ajfa-16850	2	21	,	,	PUNCT
ajfa-16850	2	22	2020	2020	NUM
ajfa-16850	2	23	accepted	accept	VERB
ajfa-16850	2	24	:	:	PUNCT
ajfa-16850	2	25	may	may	AUX
ajfa-16850	2	26	12	12	NUM
ajfa-16850	2	27	,	,	PUNCT
ajfa-16850	2	28	2020	2020	NUM
ajfa-16850	2	29	published	publish	VERB
ajfa-16850	2	30	:	:	PUNCT
ajfa-16850	2	31	june	june	PROPN
ajfa-16850	2	32	1	1	NUM
ajfa-16850	2	33	,	,	PUNCT
ajfa-16850	2	34	2020	2020	NUM
ajfa-16850	2	35	doi:10.5296	doi:10.5296	NOUN
ajfa-16850	2	36	/	/	SYM
ajfa-16850	2	37	ajfa.v12i1.16850	ajfa.v12i1.16850	NOUN
ajfa-16850	2	38	url	url	NOUN
ajfa-16850	2	39	:	:	PUNCT
ajfa-16850	2	40	https://doi.org/10.5296/ajfa.v12i1.16850	https://doi.org/10.5296/ajfa.v12i1.16850	X
ajfa-16850	2	41	abstract	abstract	ADV
ajfa-16850	2	42	the	the	DET
ajfa-16850	2	43	paper	paper	NOUN
ajfa-16850	2	44	examined	examine	VERB
ajfa-16850	2	45	the	the	DET
ajfa-16850	2	46	impact	impact	NOUN
ajfa-16850	2	47	of	of	ADP
ajfa-16850	2	48	tax	tax	NOUN
ajfa-16850	2	49	audit	audit	NOUN
ajfa-16850	2	50	on	on	ADP
ajfa-16850	2	51	revenue	revenue	NOUN
ajfa-16850	2	52	generation	generation	NOUN
ajfa-16850	2	53	in	in	ADP
ajfa-16850	2	54	ekiti	ekiti	PROPN
ajfa-16850	2	55	state	state	NOUN
ajfa-16850	2	56	.	.	PUNCT
ajfa-16850	3	1	the	the	DET
ajfa-16850	3	2	data	datum	NOUN
ajfa-16850	3	3	used	use	VERB
ajfa-16850	3	4	for	for	ADP
ajfa-16850	3	5	this	this	DET
ajfa-16850	3	6	study	study	NOUN
ajfa-16850	3	7	was	be	AUX
ajfa-16850	3	8	gathered	gather	VERB
ajfa-16850	3	9	using	use	VERB
ajfa-16850	3	10	structured	structured	ADJ
ajfa-16850	3	11	questionnaire	questionnaire	NOUN
ajfa-16850	3	12	administered	administer	VERB
ajfa-16850	3	13	to	to	ADP
ajfa-16850	3	14	312	312	NUM
ajfa-16850	3	15	staff	staff	NOUN
ajfa-16850	3	16	of	of	ADP
ajfa-16850	3	17	the	the	DET
ajfa-16850	3	18	ekiti	ekiti	ADJ
ajfa-16850	3	19	state	state	NOUN
ajfa-16850	3	20	internal	internal	PROPN
ajfa-16850	3	21	revenue	revenue	NOUN
ajfa-16850	3	22	service	service	NOUN
ajfa-16850	3	23	.	.	PUNCT
ajfa-16850	4	1	a	a	DET
ajfa-16850	4	2	regression	regression	NOUN
ajfa-16850	4	3	analysis	analysis	NOUN
ajfa-16850	4	4	technique	technique	NOUN
ajfa-16850	4	5	was	be	AUX
ajfa-16850	4	6	adopted	adopt	VERB
ajfa-16850	4	7	,	,	PUNCT
ajfa-16850	4	8	and	and	CCONJ
ajfa-16850	4	9	the	the	DET
ajfa-16850	4	10	result	result	NOUN
ajfa-16850	4	11	revealed	reveal	VERB
ajfa-16850	4	12	that	that	SCONJ
ajfa-16850	4	13	certain	certain	ADJ
ajfa-16850	4	14	per	per	ADP
ajfa-16850	4	15	cent	cent	NOUN
ajfa-16850	4	16	of	of	ADP
ajfa-16850	4	17	the	the	DET
ajfa-16850	4	18	revenue	revenue	NOUN
ajfa-16850	4	19	generated	generate	VERB
ajfa-16850	4	20	in	in	ADP
ajfa-16850	4	21	ekiti	ekiti	PROPN
ajfa-16850	4	22	state	state	NOUN
ajfa-16850	4	23	could	could	AUX
ajfa-16850	4	24	be	be	AUX
ajfa-16850	4	25	explained	explain	VERB
ajfa-16850	4	26	by	by	ADP
ajfa-16850	4	27	the	the	DET
ajfa-16850	4	28	tax	tax	NOUN
ajfa-16850	4	29	audit	audit	NOUN
ajfa-16850	4	30	;	;	PUNCT
ajfa-16850	4	31	it	it	PRON
ajfa-16850	4	32	was	be	AUX
ajfa-16850	4	33	also	also	ADV
ajfa-16850	4	34	discovered	discover	VERB
ajfa-16850	4	35	that	that	SCONJ
ajfa-16850	4	36	auditing	auditing	NOUN
ajfa-16850	4	37	access	access	NOUN
ajfa-16850	4	38	,	,	PUNCT
ajfa-16850	4	39	auditing	auditing	NOUN
ajfa-16850	4	40	officials	official	NOUN
ajfa-16850	4	41	,	,	PUNCT
ajfa-16850	4	42	an	an	DET
ajfa-16850	4	43	effective	effective	ADJ
ajfa-16850	4	44	tax	tax	NOUN
ajfa-16850	4	45	audit	audit	NOUN
ajfa-16850	4	46	,	,	PUNCT
ajfa-16850	4	47	non	non	ADJ
ajfa-16850	4	48	-	-	NOUN
ajfa-16850	4	49	compliance	compliance	ADJ
ajfa-16850	4	50	,	,	PUNCT
ajfa-16850	4	51	audit	audit	NOUN
ajfa-16850	4	52	fieldwork	fieldwork	NOUN
ajfa-16850	4	53	,	,	PUNCT
ajfa-16850	4	54	tax	tax	NOUN
ajfa-16850	4	55	audit	audit	NOUN
ajfa-16850	4	56	control	control	NOUN
ajfa-16850	4	57	,	,	PUNCT
ajfa-16850	4	58	and	and	CCONJ
ajfa-16850	4	59	corruption	corruption	NOUN
ajfa-16850	4	60	affect	affect	VERB
ajfa-16850	4	61	the	the	DET
ajfa-16850	4	62	revenue	revenue	NOUN
ajfa-16850	4	63	generation	generation	NOUN
ajfa-16850	4	64	by	by	ADP
ajfa-16850	4	65	1.188	1.188	NUM
ajfa-16850	4	66	,	,	PUNCT
ajfa-16850	4	67	0.319	0.319	NUM
ajfa-16850	4	68	,	,	PUNCT
ajfa-16850	4	69	0.596	0.596	NUM
ajfa-16850	4	70	,	,	PUNCT
ajfa-16850	4	71	0.148	0.148	NUM
ajfa-16850	4	72	,	,	PUNCT
ajfa-16850	4	73	0.157	0.157	NUM
ajfa-16850	4	74	,	,	PUNCT
ajfa-16850	4	75	0.125	0.125	NUM
ajfa-16850	4	76	and	and	CCONJ
ajfa-16850	4	77	0.002	0.002	NUM
ajfa-16850	4	78	respectively	respectively	ADV
ajfa-16850	4	79	;	;	PUNCT
ajfa-16850	4	80	the	the	DET
ajfa-16850	4	81	probability	probability	NOUN
ajfa-16850	4	82	value	value	NOUN
ajfa-16850	4	83	0.00	0.00	NUM
ajfa-16850	4	84	,	,	PUNCT
ajfa-16850	4	85	0.01	0.01	NUM
ajfa-16850	4	86	,	,	PUNCT
ajfa-16850	4	87	0.00	0.00	NUM
ajfa-16850	4	88	,	,	PUNCT
ajfa-16850	4	89	0.022	0.022	NUM
ajfa-16850	4	90	and	and	CCONJ
ajfa-16850	4	91	0.00	0.00	NUM
ajfa-16850	4	92	˂	˂	NOUN
ajfa-16850	4	93	0.05	0.05	NUM
ajfa-16850	4	94	showed	show	VERB
ajfa-16850	4	95	that	that	SCONJ
ajfa-16850	4	96	auditing	auditing	NOUN
ajfa-16850	4	97	access	access	NOUN
ajfa-16850	4	98	,	,	PUNCT
ajfa-16850	4	99	auditing	auditing	NOUN
ajfa-16850	4	100	officials	official	NOUN
ajfa-16850	4	101	,	,	PUNCT
ajfa-16850	4	102	effective	effective	ADJ
ajfa-16850	4	103	tax	tax	NOUN
ajfa-16850	4	104	audit	audit	NOUN
ajfa-16850	4	105	and	and	CCONJ
ajfa-16850	4	106	incentive	incentive	NOUN
ajfa-16850	4	107	were	be	AUX
ajfa-16850	4	108	statistically	statistically	ADV
ajfa-16850	4	109	significant	significant	ADJ
ajfa-16850	4	110	at	at	ADP
ajfa-16850	4	111	5	5	NUM
ajfa-16850	4	112	per	per	NOUN
ajfa-16850	4	113	cent	cent	NOUN
ajfa-16850	4	114	level	level	NOUN
ajfa-16850	4	115	;	;	PUNCT
ajfa-16850	4	116	the	the	DET
ajfa-16850	4	117	probability	probability	NOUN
ajfa-16850	4	118	of	of	ADP
ajfa-16850	4	119	f	f	NOUN
ajfa-16850	4	120	-	-	PUNCT
ajfa-16850	4	121	statistic	statistic	ADJ
ajfa-16850	4	122	value	value	NOUN
ajfa-16850	4	123	0.000	0.000	NUM
ajfa-16850	4	124	˂	˂	NOUN
ajfa-16850	4	125	0.05	0.05	NUM
ajfa-16850	4	126	revealed	reveal	VERB
ajfa-16850	4	127	that	that	SCONJ
ajfa-16850	4	128	the	the	DET
ajfa-16850	4	129	model	model	NOUN
ajfa-16850	4	130	was	be	AUX
ajfa-16850	4	131	appropriate	appropriate	ADJ
ajfa-16850	4	132	for	for	ADP
ajfa-16850	4	133	determining	determine	VERB
ajfa-16850	4	134	the	the	DET
ajfa-16850	4	135	impact	impact	NOUN
ajfa-16850	4	136	of	of	ADP
ajfa-16850	4	137	tax	tax	NOUN
ajfa-16850	4	138	audit	audit	NOUN
ajfa-16850	4	139	on	on	ADP
ajfa-16850	4	140	revenue	revenue	NOUN
ajfa-16850	4	141	generation	generation	NOUN
ajfa-16850	4	142	in	in	ADP
ajfa-16850	4	143	ekiti	ekiti	PROPN
ajfa-16850	4	144	state	state	NOUN
ajfa-16850	4	145	.	.	PUNCT
ajfa-16850	5	1	thus	thus	ADV
ajfa-16850	5	2	,	,	PUNCT
ajfa-16850	5	3	the	the	DET
ajfa-16850	5	4	study	study	NOUN
ajfa-16850	5	5	concluded	conclude	VERB
ajfa-16850	5	6	that	that	SCONJ
ajfa-16850	5	7	tax	tax	NOUN
ajfa-16850	5	8	audit	audit	NOUN
ajfa-16850	5	9	should	should	AUX
ajfa-16850	5	10	be	be	AUX
ajfa-16850	5	11	embraced	embrace	VERB
ajfa-16850	5	12	as	as	SCONJ
ajfa-16850	5	13	it	it	PRON
ajfa-16850	5	14	maximizes	maximize	VERB
ajfa-16850	5	15	the	the	DET
ajfa-16850	5	16	collection	collection	NOUN
ajfa-16850	5	17	of	of	ADP
ajfa-16850	5	18	revenue	revenue	NOUN
ajfa-16850	5	19	which	which	PRON
ajfa-16850	5	20	enables	enable	VERB
ajfa-16850	5	21	the	the	DET
ajfa-16850	5	22	government	government	NOUN
ajfa-16850	5	23	to	to	PART
ajfa-16850	5	24	address	address	VERB
ajfa-16850	5	25	developmental	developmental	ADJ
ajfa-16850	5	26	projects	project	NOUN
ajfa-16850	5	27	that	that	PRON
ajfa-16850	5	28	will	will	AUX
ajfa-16850	5	29	benefit	benefit	VERB
ajfa-16850	5	30	its	its	PRON
ajfa-16850	5	31	citizenry	citizenry	NOUN
ajfa-16850	5	32	and	and	CCONJ
ajfa-16850	5	33	also	also	ADV
ajfa-16850	5	34	helps	help	VERB
ajfa-16850	5	35	in	in	ADP
ajfa-16850	5	36	strengthening	strengthen	VERB
ajfa-16850	5	37	the	the	DET
ajfa-16850	5	38	businesses	business	NOUN
ajfa-16850	5	39	of	of	ADP
ajfa-16850	5	40	the	the	DET
ajfa-16850	5	41	taxpayer	taxpayer	NOUN
ajfa-16850	5	42	.	.	PUNCT
ajfa-16850	6	1	keywords	keyword	NOUN
ajfa-16850	6	2	:	:	PUNCT
ajfa-16850	6	3	taxation	taxation	NOUN
ajfa-16850	6	4	,	,	PUNCT
ajfa-16850	6	5	tax	tax	NOUN
ajfa-16850	6	6	audit	audit	NOUN
ajfa-16850	6	7	,	,	PUNCT
ajfa-16850	6	8	compliance	compliance	NOUN
ajfa-16850	6	9	,	,	PUNCT
ajfa-16850	6	10	tax	tax	NOUN
ajfa-16850	6	11	evasion	evasion	NOUN
ajfa-16850	6	12	,	,	PUNCT
ajfa-16850	6	13	tax	tax	NOUN
ajfa-16850	6	14	avoidance	avoidance	NOUN
ajfa-16850	6	15	,	,	PUNCT
ajfa-16850	6	16	back	back	ADJ
ajfa-16850	6	17	duty	duty	NOUN
ajfa-16850	6	18	.	.	PUNCT
ajfa-16850	7	1	asian	asian	ADJ
ajfa-16850	7	2	journal	journal	PROPN
ajfa-16850	7	3	of	of	ADP
ajfa-16850	7	4	finance	finance	PROPN
ajfa-16850	7	5	&	&	CCONJ
ajfa-16850	7	6	accounting	accounting	PROPN
ajfa-16850	7	7	issn	issn	PROPN
ajfa-16850	7	8	1946	1946	NUM
ajfa-16850	7	9	-	-	PUNCT
ajfa-16850	7	10	052x	052x	NOUN
ajfa-16850	7	11	2020	2020	NUM
ajfa-16850	7	12	,	,	PUNCT
ajfa-16850	7	13	vol	vol	NOUN
ajfa-16850	7	14	.	.	PROPN
ajfa-16850	7	15	12	12	NUM
ajfa-16850	7	16	,	,	PUNCT
ajfa-16850	7	17	no	no	INTJ
ajfa-16850	7	18	.	.	NOUN
ajfa-16850	7	19	1	1	NUM
ajfa-16850	7	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	7	21	116	116	NUM
ajfa-16850	7	22	introduction	introduction	NOUN
ajfa-16850	7	23	there	there	PRON
ajfa-16850	7	24	is	be	VERB
ajfa-16850	7	25	no	no	DET
ajfa-16850	7	26	gainsaying	gainsay	VERB
ajfa-16850	7	27	all	all	ADV
ajfa-16850	7	28	over	over	ADP
ajfa-16850	7	29	the	the	DET
ajfa-16850	7	30	world	world	NOUN
ajfa-16850	7	31	that	that	SCONJ
ajfa-16850	7	32	governments	government	NOUN
ajfa-16850	7	33	at	at	ADP
ajfa-16850	7	34	all	all	DET
ajfa-16850	7	35	levels	level	NOUN
ajfa-16850	7	36	undertake	undertake	VERB
ajfa-16850	7	37	huge	huge	ADJ
ajfa-16850	7	38	public	public	ADJ
ajfa-16850	7	39	expenditure	expenditure	NOUN
ajfa-16850	7	40	on	on	ADP
ajfa-16850	7	41	behalf	behalf	NOUN
ajfa-16850	7	42	of	of	ADP
ajfa-16850	7	43	the	the	DET
ajfa-16850	7	44	citizenry	citizenry	NOUN
ajfa-16850	7	45	for	for	ADP
ajfa-16850	7	46	the	the	DET
ajfa-16850	7	47	provision	provision	NOUN
ajfa-16850	7	48	of	of	ADP
ajfa-16850	7	49	basic	basic	ADJ
ajfa-16850	7	50	amenities	amenity	NOUN
ajfa-16850	7	51	and	and	CCONJ
ajfa-16850	7	52	other	other	ADJ
ajfa-16850	7	53	social	social	ADJ
ajfa-16850	7	54	services	service	NOUN
ajfa-16850	7	55	.	.	PUNCT
ajfa-16850	8	1	in	in	ADP
ajfa-16850	8	2	meeting	meet	VERB
ajfa-16850	8	3	with	with	ADP
ajfa-16850	8	4	the	the	DET
ajfa-16850	8	5	constitutional	constitutional	ADJ
ajfa-16850	8	6	responsibilities	responsibility	NOUN
ajfa-16850	8	7	,	,	PUNCT
ajfa-16850	8	8	governments	government	NOUN
ajfa-16850	8	9	thus	thus	ADV
ajfa-16850	8	10	require	require	VERB
ajfa-16850	8	11	a	a	DET
ajfa-16850	8	12	substantial	substantial	ADJ
ajfa-16850	8	13	amount	amount	NOUN
ajfa-16850	8	14	of	of	ADP
ajfa-16850	8	15	funds	fund	NOUN
ajfa-16850	8	16	which	which	PRON
ajfa-16850	8	17	are	be	AUX
ajfa-16850	8	18	to	to	PART
ajfa-16850	8	19	be	be	AUX
ajfa-16850	8	20	generated	generate	VERB
ajfa-16850	8	21	across	across	ADP
ajfa-16850	8	22	different	different	ADJ
ajfa-16850	8	23	sources	source	NOUN
ajfa-16850	8	24	.	.	PUNCT
ajfa-16850	9	1	among	among	ADP
ajfa-16850	9	2	different	different	ADJ
ajfa-16850	9	3	sources	source	NOUN
ajfa-16850	9	4	from	from	ADP
ajfa-16850	9	5	which	which	PRON
ajfa-16850	9	6	governments	government	NOUN
ajfa-16850	9	7	can	can	AUX
ajfa-16850	9	8	generate	generate	VERB
ajfa-16850	9	9	its	its	PRON
ajfa-16850	9	10	revenue	revenue	NOUN
ajfa-16850	9	11	/	/	SYM
ajfa-16850	9	12	fund	fund	NOUN
ajfa-16850	9	13	are	be	AUX
ajfa-16850	9	14	taxes	taxis	NOUN
ajfa-16850	9	15	,	,	PUNCT
ajfa-16850	9	16	with	with	ADP
ajfa-16850	9	17	the	the	DET
ajfa-16850	9	18	primary	primary	ADJ
ajfa-16850	9	19	purpose	purpose	NOUN
ajfa-16850	9	20	of	of	ADP
ajfa-16850	9	21	raising	raise	VERB
ajfa-16850	9	22	revenue	revenue	NOUN
ajfa-16850	9	23	to	to	PART
ajfa-16850	9	24	finance	finance	VERB
ajfa-16850	9	25	government	government	NOUN
ajfa-16850	9	26	expenditure	expenditure	NOUN
ajfa-16850	9	27	(	(	PUNCT
ajfa-16850	9	28	mu'azu	mu'azu	PROPN
ajfa-16850	9	29	2012	2012	NUM
ajfa-16850	9	30	)	)	PUNCT
ajfa-16850	9	31	.	.	PUNCT
ajfa-16850	10	1	kanbiro	kanbiro	NOUN
ajfa-16850	10	2	(	(	PUNCT
ajfa-16850	10	3	2018a	2018a	NUM
ajfa-16850	10	4	)	)	PUNCT
ajfa-16850	10	5	described	describe	VERB
ajfa-16850	10	6	tax	tax	NOUN
ajfa-16850	10	7	revenue	revenue	NOUN
ajfa-16850	10	8	as	as	ADP
ajfa-16850	10	9	a	a	DET
ajfa-16850	10	10	powerful	powerful	ADJ
ajfa-16850	10	11	tool	tool	NOUN
ajfa-16850	10	12	in	in	ADP
ajfa-16850	10	13	the	the	DET
ajfa-16850	10	14	hands	hand	NOUN
ajfa-16850	10	15	of	of	ADP
ajfa-16850	10	16	government	government	NOUN
ajfa-16850	10	17	both	both	CCONJ
ajfa-16850	10	18	in	in	ADP
ajfa-16850	10	19	developed	developed	ADJ
ajfa-16850	10	20	and	and	CCONJ
ajfa-16850	10	21	developing	develop	VERB
ajfa-16850	10	22	countries	country	NOUN
ajfa-16850	10	23	to	to	PART
ajfa-16850	10	24	generate	generate	VERB
ajfa-16850	10	25	funds	fund	NOUN
ajfa-16850	10	26	/	/	SYM
ajfa-16850	10	27	revenues	revenue	NOUN
ajfa-16850	10	28	to	to	PART
ajfa-16850	10	29	finance	finance	VERB
ajfa-16850	10	30	the	the	DET
ajfa-16850	10	31	public	public	ADJ
ajfa-16850	10	32	expenditure	expenditure	NOUN
ajfa-16850	10	33	and	and	CCONJ
ajfa-16850	10	34	to	to	PART
ajfa-16850	10	35	stabilize	stabilize	VERB
ajfa-16850	10	36	the	the	DET
ajfa-16850	10	37	national	national	ADJ
ajfa-16850	10	38	economy	economy	NOUN
ajfa-16850	10	39	,	,	PUNCT
ajfa-16850	10	40	and	and	CCONJ
ajfa-16850	10	41	it	it	PRON
ajfa-16850	10	42	may	may	AUX
ajfa-16850	10	43	also	also	ADV
ajfa-16850	10	44	be	be	AUX
ajfa-16850	10	45	used	use	VERB
ajfa-16850	10	46	to	to	PART
ajfa-16850	10	47	influence	influence	VERB
ajfa-16850	10	48	expenditure	expenditure	NOUN
ajfa-16850	10	49	patterns	pattern	NOUN
ajfa-16850	10	50	,	,	PUNCT
ajfa-16850	10	51	to	to	PART
ajfa-16850	10	52	redistribute	redistribute	VERB
ajfa-16850	10	53	income	income	NOUN
ajfa-16850	10	54	and	and	CCONJ
ajfa-16850	10	55	wealth	wealth	NOUN
ajfa-16850	10	56	among	among	ADP
ajfa-16850	10	57	the	the	DET
ajfa-16850	10	58	citizen	citizen	NOUN
ajfa-16850	10	59	and	and	CCONJ
ajfa-16850	10	60	also	also	ADV
ajfa-16850	10	61	to	to	PART
ajfa-16850	10	62	reflect	reflect	VERB
ajfa-16850	10	63	other	other	ADJ
ajfa-16850	10	64	social	social	ADJ
ajfa-16850	10	65	and	and	CCONJ
ajfa-16850	10	66	political	political	ADJ
ajfa-16850	10	67	objectives	objective	NOUN
ajfa-16850	10	68	.	.	PUNCT
ajfa-16850	11	1	the	the	DET
ajfa-16850	11	2	nigerian	nigerian	ADJ
ajfa-16850	11	3	government	government	NOUN
ajfa-16850	11	4	(	(	PUNCT
ajfa-16850	11	5	federal	federal	ADJ
ajfa-16850	11	6	,	,	PUNCT
ajfa-16850	11	7	state	state	PROPN
ajfa-16850	11	8	&	&	CCONJ
ajfa-16850	11	9	local	local	ADJ
ajfa-16850	11	10	)	)	PUNCT
ajfa-16850	11	11	like	like	ADP
ajfa-16850	11	12	many	many	ADJ
ajfa-16850	11	13	other	other	ADJ
ajfa-16850	11	14	countries	country	NOUN
ajfa-16850	11	15	are	be	AUX
ajfa-16850	11	16	saddled	saddle	VERB
ajfa-16850	11	17	with	with	ADP
ajfa-16850	11	18	the	the	DET
ajfa-16850	11	19	responsibility	responsibility	NOUN
ajfa-16850	11	20	for	for	ADP
ajfa-16850	11	21	tax	tax	NOUN
ajfa-16850	11	22	administration	administration	NOUN
ajfa-16850	11	23	,	,	PUNCT
ajfa-16850	11	24	revenue	revenue	NOUN
ajfa-16850	11	25	collection	collection	NOUN
ajfa-16850	11	26	and	and	CCONJ
ajfa-16850	11	27	allocation	allocation	NOUN
ajfa-16850	11	28	for	for	ADP
ajfa-16850	11	29	the	the	DET
ajfa-16850	11	30	developmental	developmental	ADJ
ajfa-16850	11	31	program	program	NOUN
ajfa-16850	11	32	across	across	ADP
ajfa-16850	11	33	the	the	DET
ajfa-16850	11	34	tiers	tier	NOUN
ajfa-16850	11	35	of	of	ADP
ajfa-16850	11	36	government	government	NOUN
ajfa-16850	11	37	in	in	ADP
ajfa-16850	11	38	the	the	DET
ajfa-16850	11	39	country	country	NOUN
ajfa-16850	11	40	(	(	PUNCT
ajfa-16850	11	41	ojonta	ojonta	ADJ
ajfa-16850	11	42	,	,	PUNCT
ajfa-16850	11	43	2011	2011	NUM
ajfa-16850	11	44	)	)	PUNCT
ajfa-16850	11	45	.	.	PUNCT
ajfa-16850	12	1	therefore	therefore	ADV
ajfa-16850	12	2	,	,	PUNCT
ajfa-16850	12	3	this	this	DET
ajfa-16850	12	4	constitutional	constitutional	ADJ
ajfa-16850	12	5	responsibility	responsibility	NOUN
ajfa-16850	12	6	reposed	repose	VERB
ajfa-16850	12	7	in	in	ADP
ajfa-16850	12	8	the	the	DET
ajfa-16850	12	9	government	government	NOUN
ajfa-16850	12	10	at	at	ADP
ajfa-16850	12	11	various	various	ADJ
ajfa-16850	12	12	levels	level	NOUN
ajfa-16850	12	13	to	to	PART
ajfa-16850	12	14	makes	make	VERB
ajfa-16850	12	15	tax	tax	NOUN
ajfa-16850	12	16	a	a	DET
ajfa-16850	12	17	compulsory	compulsory	ADJ
ajfa-16850	12	18	levy	levy	NOUN
ajfa-16850	12	19	imposed	impose	VERB
ajfa-16850	12	20	on	on	ADP
ajfa-16850	12	21	the	the	DET
ajfa-16850	12	22	salaries	salary	NOUN
ajfa-16850	12	23	,	,	PUNCT
ajfa-16850	12	24	income	income	NOUN
ajfa-16850	12	25	,	,	PUNCT
ajfa-16850	12	26	profit	profit	NOUN
ajfa-16850	12	27	or	or	CCONJ
ajfa-16850	12	28	wealth	wealth	NOUN
ajfa-16850	12	29	of	of	ADP
ajfa-16850	12	30	an	an	DET
ajfa-16850	12	31	individual	individual	ADJ
ajfa-16850	12	32	,	,	PUNCT
ajfa-16850	12	33	family	family	NOUN
ajfa-16850	12	34	,	,	PUNCT
ajfa-16850	12	35	community	community	NOUN
ajfa-16850	12	36	,	,	PUNCT
ajfa-16850	12	37	partnership	partnership	NOUN
ajfa-16850	12	38	,	,	PUNCT
ajfa-16850	12	39	corporate	corporate	ADJ
ajfa-16850	12	40	or	or	CCONJ
ajfa-16850	12	41	non	non	ADJ
ajfa-16850	12	42	-	-	ADJ
ajfa-16850	12	43	corporate	corporate	ADJ
ajfa-16850	12	44	bodies	body	NOUN
ajfa-16850	12	45	,	,	PUNCT
ajfa-16850	12	46	etc	etc	X
ajfa-16850	12	47	.	.	X
ajfa-16850	12	48	for	for	ADP
ajfa-16850	12	49	the	the	DET
ajfa-16850	12	50	purpose	purpose	NOUN
ajfa-16850	12	51	of	of	ADP
ajfa-16850	12	52	generating	generate	VERB
ajfa-16850	12	53	adequate	adequate	ADJ
ajfa-16850	12	54	funds	fund	NOUN
ajfa-16850	12	55	to	to	PART
ajfa-16850	12	56	finance	finance	VERB
ajfa-16850	12	57	public	public	ADJ
ajfa-16850	12	58	expenditures	expenditure	NOUN
ajfa-16850	12	59	.	.	PUNCT
ajfa-16850	13	1	as	as	SCONJ
ajfa-16850	13	2	described	describe	VERB
ajfa-16850	13	3	in	in	ADP
ajfa-16850	13	4	the	the	DET
ajfa-16850	13	5	literature	literature	NOUN
ajfa-16850	13	6	,	,	PUNCT
ajfa-16850	13	7	taxation	taxation	NOUN
ajfa-16850	13	8	is	be	AUX
ajfa-16850	13	9	the	the	DET
ajfa-16850	13	10	inherent	inherent	ADJ
ajfa-16850	13	11	power	power	NOUN
ajfa-16850	13	12	of	of	ADP
ajfa-16850	13	13	the	the	DET
ajfa-16850	13	14	government	government	NOUN
ajfa-16850	13	15	,	,	PUNCT
ajfa-16850	13	16	exercised	exercise	VERB
ajfa-16850	13	17	through	through	ADP
ajfa-16850	13	18	the	the	DET
ajfa-16850	13	19	legislation	legislation	NOUN
ajfa-16850	13	20	,	,	PUNCT
ajfa-16850	13	21	to	to	PART
ajfa-16850	13	22	impose	impose	VERB
ajfa-16850	13	23	financial	financial	ADJ
ajfa-16850	13	24	burdens	burden	NOUN
ajfa-16850	13	25	(	(	PUNCT
ajfa-16850	13	26	tax	tax	NOUN
ajfa-16850	13	27	and	and	CCONJ
ajfa-16850	13	28	levy	levy	NOUN
ajfa-16850	13	29	)	)	PUNCT
ajfa-16850	13	30	upon	upon	SCONJ
ajfa-16850	13	31	their	their	PRON
ajfa-16850	13	32	subjects	subject	NOUN
ajfa-16850	13	33	within	within	ADP
ajfa-16850	13	34	its	its	PRON
ajfa-16850	13	35	jurisdiction	jurisdiction	NOUN
ajfa-16850	13	36	to	to	PART
ajfa-16850	13	37	raise	raise	VERB
ajfa-16850	13	38	revenues	revenue	NOUN
ajfa-16850	13	39	to	to	PART
ajfa-16850	13	40	carry	carry	VERB
ajfa-16850	13	41	out	out	ADP
ajfa-16850	13	42	the	the	DET
ajfa-16850	13	43	government	government	NOUN
ajfa-16850	13	44	functions	function	NOUN
ajfa-16850	13	45	(	(	PUNCT
ajfa-16850	13	46	modugu	modugu	NOUN
ajfa-16850	13	47	&	&	CCONJ
ajfa-16850	13	48	anyaduba	anyaduba	NOUN
ajfa-16850	13	49	,	,	PUNCT
ajfa-16850	13	50	2014	2014	NUM
ajfa-16850	13	51	;	;	PUNCT
ajfa-16850	13	52	engida	engida	PROPN
ajfa-16850	13	53	&	&	CCONJ
ajfa-16850	13	54	baisa	baisa	PROPN
ajfa-16850	13	55	,	,	PUNCT
ajfa-16850	13	56	2014	2014	NUM
ajfa-16850	13	57	)	)	PUNCT
ajfa-16850	13	58	.	.	PUNCT
ajfa-16850	14	1	therefore	therefore	ADV
ajfa-16850	14	2	,	,	PUNCT
ajfa-16850	14	3	it	it	PRON
ajfa-16850	14	4	is	be	AUX
ajfa-16850	14	5	become	become	VERB
ajfa-16850	14	6	imperative	imperative	ADJ
ajfa-16850	14	7	to	to	PART
ajfa-16850	14	8	note	note	VERB
ajfa-16850	14	9	that	that	SCONJ
ajfa-16850	14	10	any	any	DET
ajfa-16850	14	11	individual	individual	NOUN
ajfa-16850	14	12	or	or	CCONJ
ajfa-16850	14	13	establishment	establishment	NOUN
ajfa-16850	14	14	that	that	PRON
ajfa-16850	14	15	falls	fall	VERB
ajfa-16850	14	16	within	within	ADP
ajfa-16850	14	17	the	the	DET
ajfa-16850	14	18	above	above	ADJ
ajfa-16850	14	19	income	income	NOUN
ajfa-16850	14	20	groups	group	NOUN
ajfa-16850	14	21	,	,	PUNCT
ajfa-16850	14	22	is	be	AUX
ajfa-16850	14	23	obliged	oblige	VERB
ajfa-16850	14	24	by	by	ADP
ajfa-16850	14	25	the	the	DET
ajfa-16850	14	26	law	law	NOUN
ajfa-16850	14	27	of	of	ADP
ajfa-16850	14	28	the	the	DET
ajfa-16850	14	29	federal	federal	PROPN
ajfa-16850	14	30	republic	republic	PROPN
ajfa-16850	14	31	of	of	ADP
ajfa-16850	14	32	nigeria	nigeria	PROPN
ajfa-16850	14	33	(	(	PUNCT
ajfa-16850	14	34	lfn	lfn	PROPN
ajfa-16850	14	35	)	)	PUNCT
ajfa-16850	14	36	and	and	CCONJ
ajfa-16850	14	37	the	the	DET
ajfa-16850	14	38	law	law	NOUN
ajfa-16850	14	39	of	of	ADP
ajfa-16850	14	40	the	the	DET
ajfa-16850	14	41	respective	respective	ADJ
ajfa-16850	14	42	state	state	NOUN
ajfa-16850	14	43	’s	’s	NOUN
ajfa-16850	14	44	to	to	PART
ajfa-16850	14	45	pay	pay	VERB
ajfa-16850	14	46	tax	tax	NOUN
ajfa-16850	14	47	,	,	PUNCT
ajfa-16850	14	48	this	this	PRON
ajfa-16850	14	49	can	can	AUX
ajfa-16850	14	50	be	be	AUX
ajfa-16850	14	51	voluntarily	voluntarily	ADV
ajfa-16850	14	52	or	or	CCONJ
ajfa-16850	14	53	otherwise	otherwise	ADV
ajfa-16850	14	54	(	(	PUNCT
ajfa-16850	14	55	mu'azu	mu'azu	PROPN
ajfa-16850	14	56	2012	2012	NUM
ajfa-16850	14	57	)	)	PUNCT
ajfa-16850	14	58	.	.	PUNCT
ajfa-16850	15	1	while	while	SCONJ
ajfa-16850	15	2	the	the	DET
ajfa-16850	15	3	amount	amount	NOUN
ajfa-16850	15	4	of	of	ADP
ajfa-16850	15	5	revenue	revenue	NOUN
ajfa-16850	15	6	government	government	NOUN
ajfa-16850	15	7	is	be	AUX
ajfa-16850	15	8	expected	expect	VERB
ajfa-16850	15	9	to	to	PART
ajfa-16850	15	10	generate	generate	VERB
ajfa-16850	15	11	from	from	ADP
ajfa-16850	15	12	taxes	taxis	NOUN
ajfa-16850	15	13	for	for	ADP
ajfa-16850	15	14	its	its	PRON
ajfa-16850	15	15	program	program	NOUN
ajfa-16850	15	16	depends	depend	VERB
ajfa-16850	15	17	largely	largely	ADV
ajfa-16850	15	18	on	on	ADP
ajfa-16850	15	19	the	the	DET
ajfa-16850	15	20	effective	effective	ADJ
ajfa-16850	15	21	administration	administration	NOUN
ajfa-16850	15	22	of	of	ADP
ajfa-16850	15	23	tax	tax	NOUN
ajfa-16850	15	24	law	law	NOUN
ajfa-16850	15	25	and	and	CCONJ
ajfa-16850	15	26	willingness	willingness	NOUN
ajfa-16850	15	27	of	of	ADP
ajfa-16850	15	28	the	the	DET
ajfa-16850	15	29	taxpayers	taxpayer	NOUN
ajfa-16850	15	30	to	to	PART
ajfa-16850	15	31	adhere	adhere	VERB
ajfa-16850	15	32	to	to	ADP
ajfa-16850	15	33	the	the	DET
ajfa-16850	15	34	relevant	relevant	ADJ
ajfa-16850	15	35	tax	tax	NOUN
ajfa-16850	15	36	laws	law	NOUN
ajfa-16850	15	37	of	of	ADP
ajfa-16850	15	38	the	the	DET
ajfa-16850	15	39	land	land	NOUN
ajfa-16850	15	40	(	(	PUNCT
ajfa-16850	15	41	kanbiro	kanbiro	NOUN
ajfa-16850	15	42	,	,	PUNCT
ajfa-16850	15	43	2018b	2018b	NUM
ajfa-16850	15	44	)	)	PUNCT
ajfa-16850	15	45	.	.	PUNCT
ajfa-16850	16	1	it	it	PRON
ajfa-16850	16	2	is	be	AUX
ajfa-16850	16	3	on	on	ADP
ajfa-16850	16	4	this	this	DET
ajfa-16850	16	5	process	process	NOUN
ajfa-16850	16	6	that	that	SCONJ
ajfa-16850	16	7	the	the	DET
ajfa-16850	16	8	issues	issue	NOUN
ajfa-16850	16	9	of	of	ADP
ajfa-16850	16	10	returns	return	NOUN
ajfa-16850	16	11	and	and	CCONJ
ajfa-16850	16	12	self	self	NOUN
ajfa-16850	16	13	-	-	PUNCT
ajfa-16850	16	14	assessment	assessment	NOUN
ajfa-16850	16	15	arose	arise	VERB
ajfa-16850	16	16	.	.	PUNCT
ajfa-16850	17	1	every	every	DET
ajfa-16850	17	2	individual	individual	NOUN
ajfa-16850	17	3	or	or	CCONJ
ajfa-16850	17	4	organization	organization	NOUN
ajfa-16850	17	5	liable	liable	ADJ
ajfa-16850	17	6	under	under	ADP
ajfa-16850	17	7	the	the	DET
ajfa-16850	17	8	relevant	relevant	ADJ
ajfa-16850	17	9	tax	tax	NOUN
ajfa-16850	17	10	law	law	NOUN
ajfa-16850	17	11	of	of	ADP
ajfa-16850	17	12	the	the	DET
ajfa-16850	17	13	country	country	NOUN
ajfa-16850	17	14	is	be	AUX
ajfa-16850	17	15	required	require	VERB
ajfa-16850	17	16	to	to	PART
ajfa-16850	17	17	file	file	VERB
ajfa-16850	17	18	the	the	DET
ajfa-16850	17	19	returns	return	NOUN
ajfa-16850	17	20	of	of	ADP
ajfa-16850	17	21	their	their	PRON
ajfa-16850	17	22	income(s	income(s	NOUN
ajfa-16850	17	23	)	)	PUNCT
ajfa-16850	17	24	and	and	CCONJ
ajfa-16850	17	25	other	other	ADJ
ajfa-16850	17	26	relevant	relevant	ADJ
ajfa-16850	17	27	information	information	NOUN
ajfa-16850	17	28	/	/	SYM
ajfa-16850	17	29	matters	matter	VERB
ajfa-16850	17	30	to	to	ADP
ajfa-16850	17	31	the	the	DET
ajfa-16850	17	32	relevant	relevant	ADJ
ajfa-16850	17	33	tax	tax	NOUN
ajfa-16850	17	34	authority	authority	NOUN
ajfa-16850	17	35	having	have	VERB
ajfa-16850	17	36	the	the	DET
ajfa-16850	17	37	power	power	NOUN
ajfa-16850	17	38	to	to	PART
ajfa-16850	17	39	assess	assess	VERB
ajfa-16850	17	40	him	he	PRON
ajfa-16850	17	41	or	or	CCONJ
ajfa-16850	17	42	her	she	PRON
ajfa-16850	17	43	to	to	PART
ajfa-16850	17	44	tax	tax	VERB
ajfa-16850	17	45	for	for	ADP
ajfa-16850	17	46	the	the	DET
ajfa-16850	17	47	relevant	relevant	ADJ
ajfa-16850	17	48	year	year	NOUN
ajfa-16850	17	49	of	of	ADP
ajfa-16850	17	50	assessment	assessment	NOUN
ajfa-16850	17	51	,	,	PUNCT
ajfa-16850	17	52	and	and	CCONJ
ajfa-16850	17	53	this	this	PRON
ajfa-16850	17	54	is	be	AUX
ajfa-16850	17	55	subject	subject	ADJ
ajfa-16850	17	56	to	to	ADP
ajfa-16850	17	57	the	the	DET
ajfa-16850	17	58	satisfaction	satisfaction	NOUN
ajfa-16850	17	59	of	of	ADP
ajfa-16850	17	60	the	the	DET
ajfa-16850	17	61	returns	return	NOUN
ajfa-16850	17	62	by	by	ADP
ajfa-16850	17	63	the	the	DET
ajfa-16850	17	64	tax	tax	NOUN
ajfa-16850	17	65	authority	authority	NOUN
ajfa-16850	17	66	(	(	PUNCT
ajfa-16850	17	67	olaoye	olaoye	PROPN
ajfa-16850	17	68	&	&	CCONJ
ajfa-16850	17	69	ekundayo	ekundayo	PROPN
ajfa-16850	17	70	,	,	PUNCT
ajfa-16850	17	71	2019	2019	NUM
ajfa-16850	17	72	;	;	PUNCT
ajfa-16850	17	73	oyebanji	oyebanji	NOUN
ajfa-16850	17	74	,	,	PUNCT
ajfa-16850	17	75	2006	2006	NUM
ajfa-16850	17	76	)	)	PUNCT
ajfa-16850	17	77	.	.	PUNCT
ajfa-16850	18	1	however	however	ADV
ajfa-16850	18	2	,	,	PUNCT
ajfa-16850	18	3	it	it	PRON
ajfa-16850	18	4	is	be	AUX
ajfa-16850	18	5	expedient	expedient	ADJ
ajfa-16850	18	6	for	for	ADP
ajfa-16850	18	7	the	the	DET
ajfa-16850	18	8	relevant	relevant	ADJ
ajfa-16850	18	9	tax	tax	NOUN
ajfa-16850	18	10	authority	authority	NOUN
ajfa-16850	18	11	to	to	PART
ajfa-16850	18	12	review	review	VERB
ajfa-16850	18	13	and	and	CCONJ
ajfa-16850	18	14	verify	verify	VERB
ajfa-16850	18	15	self	self	NOUN
ajfa-16850	18	16	-	-	PUNCT
ajfa-16850	18	17	assessed	assess	VERB
ajfa-16850	18	18	tax	tax	NOUN
ajfa-16850	18	19	filed	file	VERB
ajfa-16850	18	20	by	by	ADP
ajfa-16850	18	21	individual	individual	ADJ
ajfa-16850	18	22	taxpayers	taxpayer	NOUN
ajfa-16850	18	23	by	by	ADP
ajfa-16850	18	24	way	way	NOUN
ajfa-16850	18	25	of	of	ADP
ajfa-16850	18	26	an	an	DET
ajfa-16850	18	27	audit	audit	NOUN
ajfa-16850	18	28	and	and	CCONJ
ajfa-16850	18	29	,	,	PUNCT
ajfa-16850	18	30	or	or	CCONJ
ajfa-16850	18	31	investigation	investigation	NOUN
ajfa-16850	18	32	(	(	PUNCT
ajfa-16850	18	33	kpng	kpng	NOUN
ajfa-16850	18	34	,	,	PUNCT
ajfa-16850	18	35	2017	2017	NUM
ajfa-16850	18	36	)	)	PUNCT
ajfa-16850	18	37	,	,	PUNCT
ajfa-16850	18	38	this	this	DET
ajfa-16850	18	39	exercise	exercise	NOUN
ajfa-16850	18	40	was	be	AUX
ajfa-16850	18	41	put	put	VERB
ajfa-16850	18	42	in	in	ADP
ajfa-16850	18	43	place	place	NOUN
ajfa-16850	18	44	like	like	ADP
ajfa-16850	18	45	control	control	NOUN
ajfa-16850	18	46	to	to	PART
ajfa-16850	18	47	reduced	reduce	VERB
ajfa-16850	18	48	non	non	ADJ
ajfa-16850	18	49	-	-	NOUN
ajfa-16850	18	50	compliance	compliance	ADJ
ajfa-16850	18	51	(	(	PUNCT
ajfa-16850	18	52	ojo	ojo	NOUN
ajfa-16850	18	53	,	,	PUNCT
ajfa-16850	18	54	2016	2016	NUM
ajfa-16850	18	55	;	;	PUNCT
ajfa-16850	18	56	olaoye	olaoye	PROPN
ajfa-16850	18	57	&	&	CCONJ
ajfa-16850	18	58	ekundayo	ekundayo	PROPN
ajfa-16850	18	59	,	,	PUNCT
ajfa-16850	18	60	2019	2019	NUM
ajfa-16850	18	61	)	)	PUNCT
ajfa-16850	18	62	.	.	PUNCT
ajfa-16850	19	1	thus	thus	ADV
ajfa-16850	19	2	,	,	PUNCT
ajfa-16850	19	3	if	if	SCONJ
ajfa-16850	19	4	this	this	DET
ajfa-16850	19	5	professional	professional	ADJ
ajfa-16850	19	6	examination	examination	NOUN
ajfa-16850	19	7	was	be	AUX
ajfa-16850	19	8	not	not	PART
ajfa-16850	19	9	in	in	ADP
ajfa-16850	19	10	place	place	NOUN
ajfa-16850	19	11	as	as	ADP
ajfa-16850	19	12	control	control	NOUN
ajfa-16850	19	13	over	over	ADP
ajfa-16850	19	14	the	the	DET
ajfa-16850	19	15	taxpayer	taxpayer	NOUN
ajfa-16850	19	16	;	;	PUNCT
ajfa-16850	19	17	it	it	PRON
ajfa-16850	19	18	will	will	AUX
ajfa-16850	19	19	be	be	AUX
ajfa-16850	19	20	difficult	difficult	ADJ
ajfa-16850	19	21	for	for	SCONJ
ajfa-16850	19	22	the	the	DET
ajfa-16850	19	23	government	government	NOUN
ajfa-16850	19	24	to	to	PART
ajfa-16850	19	25	actualize	actualize	VERB
ajfa-16850	19	26	its	its	PRON
ajfa-16850	19	27	aims	aim	NOUN
ajfa-16850	19	28	and	and	CCONJ
ajfa-16850	19	29	objectives	objective	NOUN
ajfa-16850	19	30	.	.	PUNCT
ajfa-16850	20	1	meanwhile	meanwhile	ADV
ajfa-16850	20	2	,	,	PUNCT
ajfa-16850	20	3	opoku	opoku	PROPN
ajfa-16850	20	4	(	(	PUNCT
ajfa-16850	20	5	2015	2015	NUM
ajfa-16850	20	6	)	)	PUNCT
ajfa-16850	20	7	defines	define	VERB
ajfa-16850	20	8	a	a	DET
ajfa-16850	20	9	tax	tax	NOUN
ajfa-16850	20	10	audit	audit	NOUN
ajfa-16850	20	11	as	as	ADP
ajfa-16850	20	12	an	an	DET
ajfa-16850	20	13	investigation	investigation	NOUN
ajfa-16850	20	14	conducted	conduct	VERB
ajfa-16850	20	15	into	into	ADP
ajfa-16850	20	16	the	the	DET
ajfa-16850	20	17	financial	financial	ADJ
ajfa-16850	20	18	record	record	NOUN
ajfa-16850	20	19	of	of	ADP
ajfa-16850	20	20	the	the	DET
ajfa-16850	20	21	taxpayer	taxpayer	NOUN
ajfa-16850	20	22	by	by	ADP
ajfa-16850	20	23	revenue	revenue	NOUN
ajfa-16850	20	24	service	service	NOUN
ajfa-16850	20	25	officials	official	NOUN
ajfa-16850	20	26	to	to	PART
ajfa-16850	20	27	verify	verify	VERB
ajfa-16850	20	28	the	the	DET
ajfa-16850	20	29	compliance	compliance	NOUN
ajfa-16850	20	30	of	of	ADP
ajfa-16850	20	31	the	the	DET
ajfa-16850	20	32	taxpayer	taxpayer	NOUN
ajfa-16850	20	33	.	.	PUNCT
ajfa-16850	21	1	in	in	ADP
ajfa-16850	21	2	the	the	DET
ajfa-16850	21	3	same	same	ADJ
ajfa-16850	21	4	manner	manner	NOUN
ajfa-16850	21	5	kpmg	kpmg	PROPN
ajfa-16850	21	6	(	(	PUNCT
ajfa-16850	21	7	2017	2017	NUM
ajfa-16850	21	8	)	)	PUNCT
ajfa-16850	21	9	describe	describe	VERB
ajfa-16850	21	10	tax	tax	NOUN
ajfa-16850	21	11	audit	audit	NOUN
ajfa-16850	21	12	as	as	ADP
ajfa-16850	21	13	a	a	DET
ajfa-16850	21	14	review	review	NOUN
ajfa-16850	21	15	of	of	ADP
ajfa-16850	21	16	tax	tax	NOUN
ajfa-16850	21	17	payer	payer	NOUN
ajfa-16850	21	18	's	's	PART
ajfa-16850	21	19	records	record	NOUN
ajfa-16850	21	20	which	which	PRON
ajfa-16850	21	21	covers	cover	VERB
ajfa-16850	21	22	the	the	DET
ajfa-16850	21	23	disclosure	disclosure	NOUN
ajfa-16850	21	24	of	of	ADP
ajfa-16850	21	25	all	all	DET
ajfa-16850	21	26	significant	significant	ADJ
ajfa-16850	21	27	accounting	accounting	NOUN
ajfa-16850	21	28	practices	practice	NOUN
ajfa-16850	21	29	employed	employ	VERB
ajfa-16850	21	30	in	in	ADP
ajfa-16850	21	31	the	the	DET
ajfa-16850	21	32	course	course	NOUN
ajfa-16850	21	33	of	of	ADP
ajfa-16850	21	34	preparing	prepare	VERB
ajfa-16850	21	35	the	the	DET
ajfa-16850	21	36	financial	financial	ADJ
ajfa-16850	21	37	report	report	NOUN
ajfa-16850	21	38	which	which	PRON
ajfa-16850	21	39	includes	include	VERB
ajfa-16850	21	40	;	;	PUNCT
ajfa-16850	21	41	statement	statement	NOUN
ajfa-16850	21	42	of	of	ADP
ajfa-16850	21	43	financial	financial	ADJ
ajfa-16850	21	44	position	position	NOUN
ajfa-16850	21	45	,	,	PUNCT
ajfa-16850	21	46	statement	statement	NOUN
ajfa-16850	21	47	of	of	ADP
ajfa-16850	21	48	profit	profit	NOUN
ajfa-16850	21	49	or	or	CCONJ
ajfa-16850	21	50	loss	loss	NOUN
ajfa-16850	21	51	account	account	NOUN
ajfa-16850	21	52	and	and	CCONJ
ajfa-16850	21	53	other	other	ADJ
ajfa-16850	21	54	related	related	ADJ
ajfa-16850	21	55	accounts	account	NOUN
ajfa-16850	21	56	and	and	CCONJ
ajfa-16850	21	57	schedules	schedule	NOUN
ajfa-16850	21	58	asian	asian	ADJ
ajfa-16850	21	59	journal	journal	NOUN
ajfa-16850	21	60	of	of	ADP
ajfa-16850	21	61	finance	finance	PROPN
ajfa-16850	21	62	&	&	CCONJ
ajfa-16850	21	63	accounting	accounting	PROPN
ajfa-16850	21	64	issn	issn	PROPN
ajfa-16850	21	65	1946	1946	NUM
ajfa-16850	21	66	-	-	PUNCT
ajfa-16850	21	67	052x	052x	NOUN
ajfa-16850	21	68	2020	2020	NUM
ajfa-16850	21	69	,	,	PUNCT
ajfa-16850	21	70	vol	vol	NOUN
ajfa-16850	21	71	.	.	PROPN
ajfa-16850	21	72	12	12	NUM
ajfa-16850	21	73	,	,	PUNCT
ajfa-16850	21	74	no	no	INTJ
ajfa-16850	21	75	.	.	NOUN
ajfa-16850	21	76	1	1	NUM
ajfa-16850	21	77	ajfa.macrothink.org/	ajfa.macrothink.org/	PROPN
ajfa-16850	21	78	117	117	NUM
ajfa-16850	21	79	which	which	PRON
ajfa-16850	21	80	form	form	VERB
ajfa-16850	21	81	part	part	NOUN
ajfa-16850	21	82	of	of	ADP
ajfa-16850	21	83	financial	financial	ADJ
ajfa-16850	21	84	reports	report	NOUN
ajfa-16850	21	85	to	to	PART
ajfa-16850	21	86	ascertain	ascertain	VERB
ajfa-16850	21	87	compliance	compliance	NOUN
ajfa-16850	21	88	with	with	ADP
ajfa-16850	21	89	the	the	DET
ajfa-16850	21	90	relevant	relevant	ADJ
ajfa-16850	21	91	tax	tax	NOUN
ajfa-16850	21	92	law	law	NOUN
ajfa-16850	21	93	.	.	PUNCT
ajfa-16850	22	1	also	also	ADV
ajfa-16850	22	2	,	,	PUNCT
ajfa-16850	22	3	further	further	ADJ
ajfa-16850	22	4	information	information	NOUN
ajfa-16850	22	5	is	be	AUX
ajfa-16850	22	6	required	require	VERB
ajfa-16850	22	7	for	for	ADP
ajfa-16850	22	8	the	the	DET
ajfa-16850	22	9	computation	computation	NOUN
ajfa-16850	22	10	of	of	ADP
ajfa-16850	22	11	assessable	assessable	ADJ
ajfa-16850	22	12	income	income	NOUN
ajfa-16850	22	13	as	as	ADV
ajfa-16850	22	14	well	well	ADV
ajfa-16850	22	15	as	as	ADP
ajfa-16850	22	16	to	to	PART
ajfa-16850	22	17	ensure	ensure	VERB
ajfa-16850	22	18	that	that	SCONJ
ajfa-16850	22	19	tax	tax	NOUN
ajfa-16850	22	20	provision	provision	NOUN
ajfa-16850	22	21	is	be	AUX
ajfa-16850	22	22	complied	comply	VERB
ajfa-16850	22	23	with	with	ADP
ajfa-16850	22	24	.	.	PUNCT
ajfa-16850	23	1	adeniran	adeniran	PROPN
ajfa-16850	23	2	,	,	PUNCT
ajfa-16850	23	3	alade	alade	NOUN
ajfa-16850	23	4	,	,	PUNCT
ajfa-16850	23	5	and	and	CCONJ
ajfa-16850	23	6	oshode	oshode	NOUN
ajfa-16850	23	7	,	,	PUNCT
ajfa-16850	23	8	(	(	PUNCT
ajfa-16850	23	9	2013	2013	NUM
ajfa-16850	23	10	)	)	PUNCT
ajfa-16850	23	11	described	describe	VERB
ajfa-16850	23	12	that	that	SCONJ
ajfa-16850	23	13	tax	tax	NOUN
ajfa-16850	23	14	audit	audit	NOUN
ajfa-16850	23	15	as	as	ADP
ajfa-16850	23	16	a	a	DET
ajfa-16850	23	17	financial	financial	ADJ
ajfa-16850	23	18	audit	audit	NOUN
ajfa-16850	23	19	which	which	PRON
ajfa-16850	23	20	involves	involve	VERB
ajfa-16850	23	21	the	the	DET
ajfa-16850	23	22	gathering	gathering	NOUN
ajfa-16850	23	23	and	and	CCONJ
ajfa-16850	23	24	processing	processing	NOUN
ajfa-16850	23	25	of	of	ADP
ajfa-16850	23	26	taxpayers	taxpayer	NOUN
ajfa-16850	23	27	information	information	NOUN
ajfa-16850	23	28	to	to	ADP
ajfa-16850	23	29	determining	determine	VERB
ajfa-16850	23	30	the	the	DET
ajfa-16850	23	31	level	level	NOUN
ajfa-16850	23	32	of	of	ADP
ajfa-16850	23	33	their	their	PRON
ajfa-16850	23	34	compliance	compliance	NOUN
ajfa-16850	23	35	with	with	ADP
ajfa-16850	23	36	tax	tax	NOUN
ajfa-16850	23	37	laws	law	NOUN
ajfa-16850	23	38	of	of	ADP
ajfa-16850	23	39	the	the	DET
ajfa-16850	23	40	territory	territory	NOUN
ajfa-16850	23	41	.	.	PUNCT
ajfa-16850	24	1	kircher	kircher	PROPN
ajfa-16850	24	2	(	(	PUNCT
ajfa-16850	24	3	2008	2008	NUM
ajfa-16850	24	4	)	)	PUNCT
ajfa-16850	24	5	in	in	ADP
ajfa-16850	24	6	its	its	PRON
ajfa-16850	24	7	definition	definition	NOUN
ajfa-16850	24	8	says	say	VERB
ajfa-16850	24	9	,	,	PUNCT
ajfa-16850	24	10	tax	tax	NOUN
ajfa-16850	24	11	audit	audit	NOUN
ajfa-16850	24	12	as	as	ADP
ajfa-16850	24	13	"	"	PUNCT
ajfa-16850	24	14	an	an	DET
ajfa-16850	24	15	examination	examination	NOUN
ajfa-16850	24	16	of	of	ADP
ajfa-16850	24	17	the	the	DET
ajfa-16850	24	18	tax	tax	NOUN
ajfa-16850	24	19	report	report	NOUN
ajfa-16850	24	20	of	of	ADP
ajfa-16850	24	21	an	an	DET
ajfa-16850	24	22	individual	individual	NOUN
ajfa-16850	24	23	or	or	CCONJ
ajfa-16850	24	24	organizations	organization	NOUN
ajfa-16850	24	25	by	by	ADP
ajfa-16850	24	26	the	the	DET
ajfa-16850	24	27	relevant	relevant	ADJ
ajfa-16850	24	28	tax	tax	NOUN
ajfa-16850	24	29	authorities	authority	NOUN
ajfa-16850	24	30	to	to	PART
ajfa-16850	24	31	ascertain	ascertain	VERB
ajfa-16850	24	32	their	their	PRON
ajfa-16850	24	33	compliance	compliance	NOUN
ajfa-16850	24	34	with	with	ADP
ajfa-16850	24	35	applicable	applicable	ADJ
ajfa-16850	24	36	tax	tax	NOUN
ajfa-16850	24	37	laws	law	NOUN
ajfa-16850	24	38	and	and	CCONJ
ajfa-16850	24	39	regulations	regulation	NOUN
ajfa-16850	24	40	of	of	ADP
ajfa-16850	24	41	the	the	DET
ajfa-16850	24	42	state	state	NOUN
ajfa-16850	24	43	"	"	PUNCT
ajfa-16850	24	44	.	.	PUNCT
ajfa-16850	25	1	he	he	PRON
ajfa-16850	25	2	further	far	ADV
ajfa-16850	25	3	said	say	VERB
ajfa-16850	25	4	that	that	SCONJ
ajfa-16850	25	5	a	a	DET
ajfa-16850	25	6	tax	tax	NOUN
ajfa-16850	25	7	audit	audit	NOUN
ajfa-16850	25	8	is	be	AUX
ajfa-16850	25	9	a	a	DET
ajfa-16850	25	10	review	review	NOUN
ajfa-16850	25	11	where	where	SCONJ
ajfa-16850	25	12	the	the	DET
ajfa-16850	25	13	internal	internal	ADJ
ajfa-16850	25	14	revenue	revenue	NOUN
ajfa-16850	25	15	service	service	NOUN
ajfa-16850	25	16	set	set	VERB
ajfa-16850	25	17	to	to	PART
ajfa-16850	25	18	confirm	confirm	VERB
ajfa-16850	25	19	that	that	SCONJ
ajfa-16850	25	20	the	the	DET
ajfa-16850	25	21	self	self	NOUN
ajfa-16850	25	22	-	-	PUNCT
ajfa-16850	25	23	returns	return	NOUN
ajfa-16850	25	24	filed	file	VERB
ajfa-16850	25	25	by	by	ADP
ajfa-16850	25	26	the	the	DET
ajfa-16850	25	27	taxpayer	taxpayer	NOUN
ajfa-16850	25	28	is	be	AUX
ajfa-16850	25	29	appropriate	appropriate	ADJ
ajfa-16850	25	30	,	,	PUNCT
ajfa-16850	25	31	adequate	adequate	ADJ
ajfa-16850	25	32	and	and	CCONJ
ajfa-16850	25	33	correct	correct	ADJ
ajfa-16850	25	34	.	.	PUNCT
ajfa-16850	26	1	meanwhile	meanwhile	ADV
ajfa-16850	26	2	,	,	PUNCT
ajfa-16850	26	3	frank	frank	PROPN
ajfa-16850	26	4	(	(	PUNCT
ajfa-16850	26	5	2010	2010	NUM
ajfa-16850	26	6	)	)	PUNCT
ajfa-16850	26	7	concludes	conclude	VERB
ajfa-16850	26	8	that	that	SCONJ
ajfa-16850	26	9	designing	design	VERB
ajfa-16850	26	10	an	an	DET
ajfa-16850	26	11	effective	effective	ADJ
ajfa-16850	26	12	tax	tax	NOUN
ajfa-16850	26	13	audit	audit	NOUN
ajfa-16850	26	14	policy	policy	NOUN
ajfa-16850	26	15	can	can	AUX
ajfa-16850	26	16	have	have	VERB
ajfa-16850	26	17	an	an	DET
ajfa-16850	26	18	influence	influence	NOUN
ajfa-16850	26	19	on	on	ADP
ajfa-16850	26	20	production	production	NOUN
ajfa-16850	26	21	/	/	SYM
ajfa-16850	26	22	revenue	revenue	NOUN
ajfa-16850	26	23	generation	generation	NOUN
ajfa-16850	26	24	decisions	decision	NOUN
ajfa-16850	26	25	of	of	ADP
ajfa-16850	26	26	the	the	DET
ajfa-16850	26	27	firms	firm	NOUN
ajfa-16850	26	28	and	and	CCONJ
ajfa-16850	26	29	government	government	NOUN
ajfa-16850	26	30	,	,	PUNCT
ajfa-16850	26	31	respectively	respectively	ADV
ajfa-16850	26	32	.	.	PUNCT
ajfa-16850	27	1	the	the	DET
ajfa-16850	27	2	increase	increase	NOUN
ajfa-16850	27	3	in	in	ADP
ajfa-16850	27	4	the	the	DET
ajfa-16850	27	5	government	government	NOUN
ajfa-16850	27	6	running	run	VERB
ajfa-16850	27	7	cost	cost	NOUN
ajfa-16850	27	8	coupled	couple	VERB
ajfa-16850	27	9	with	with	ADP
ajfa-16850	27	10	government	government	NOUN
ajfa-16850	27	11	willingness	willingness	NOUN
ajfa-16850	27	12	to	to	PART
ajfa-16850	27	13	meet	meet	VERB
ajfa-16850	27	14	infrastructures	infrastructure	NOUN
ajfa-16850	27	15	deficit	deficit	NOUN
ajfa-16850	27	16	and	and	CCONJ
ajfa-16850	27	17	socials	social	NOUN
ajfa-16850	27	18	needs	need	NOUN
ajfa-16850	27	19	of	of	ADP
ajfa-16850	27	20	the	the	DET
ajfa-16850	27	21	citizenry	citizenry	NOUN
ajfa-16850	27	22	has	have	AUX
ajfa-16850	27	23	left	leave	VERB
ajfa-16850	27	24	various	various	ADJ
ajfa-16850	27	25	governments	government	NOUN
ajfa-16850	27	26	with	with	ADP
ajfa-16850	27	27	no	no	DET
ajfa-16850	27	28	option	option	NOUN
ajfa-16850	27	29	other	other	ADJ
ajfa-16850	27	30	than	than	SCONJ
ajfa-16850	27	31	to	to	PART
ajfa-16850	27	32	formulate	formulate	VERB
ajfa-16850	27	33	strategies	strategy	NOUN
ajfa-16850	27	34	that	that	PRON
ajfa-16850	27	35	will	will	AUX
ajfa-16850	27	36	improve	improve	VERB
ajfa-16850	27	37	their	their	PRON
ajfa-16850	27	38	revenue	revenue	NOUN
ajfa-16850	27	39	base	base	NOUN
ajfa-16850	27	40	(	(	PUNCT
ajfa-16850	27	41	oladele	oladele	PROPN
ajfa-16850	27	42	,	,	PUNCT
ajfa-16850	27	43	uduma	uduma	PROPN
ajfa-16850	27	44	&	&	CCONJ
ajfa-16850	27	45	aderemi	aderemi	PROPN
ajfa-16850	27	46	,	,	PUNCT
ajfa-16850	27	47	2013	2013	NUM
ajfa-16850	27	48	)	)	PUNCT
ajfa-16850	27	49	.	.	PUNCT
ajfa-16850	28	1	over	over	ADP
ajfa-16850	28	2	the	the	DET
ajfa-16850	28	3	years	year	NOUN
ajfa-16850	28	4	,	,	PUNCT
ajfa-16850	28	5	nigerian	nigerian	PROPN
ajfa-16850	28	6	had	have	AUX
ajfa-16850	28	7	experienced	experience	VERB
ajfa-16850	28	8	economical	economical	ADJ
ajfa-16850	28	9	unruliness	unruliness	NOUN
ajfa-16850	28	10	and	and	CCONJ
ajfa-16850	28	11	political	political	ADJ
ajfa-16850	28	12	instability	instability	NOUN
ajfa-16850	28	13	.	.	PUNCT
ajfa-16850	29	1	the	the	DET
ajfa-16850	29	2	national	national	ADJ
ajfa-16850	29	3	economy	economy	NOUN
ajfa-16850	29	4	became	become	VERB
ajfa-16850	29	5	totally	totally	ADV
ajfa-16850	29	6	cripple	cripple	ADJ
ajfa-16850	29	7	due	due	ADP
ajfa-16850	29	8	to	to	ADP
ajfa-16850	29	9	over	over	ADP
ajfa-16850	29	10	-	-	PUNCT
ajfa-16850	29	11	dependence	dependence	NOUN
ajfa-16850	29	12	on	on	ADP
ajfa-16850	29	13	the	the	DET
ajfa-16850	29	14	oil	oil	NOUN
ajfa-16850	29	15	revenues	revenue	NOUN
ajfa-16850	29	16	,	,	PUNCT
ajfa-16850	29	17	which	which	PRON
ajfa-16850	29	18	eventually	eventually	ADV
ajfa-16850	29	19	resulted	result	VERB
ajfa-16850	29	20	in	in	ADP
ajfa-16850	29	21	the	the	DET
ajfa-16850	29	22	serious	serious	ADJ
ajfa-16850	29	23	decline	decline	NOUN
ajfa-16850	29	24	in	in	ADP
ajfa-16850	29	25	crude	crude	ADJ
ajfa-16850	29	26	oil	oil	NOUN
ajfa-16850	29	27	price	price	NOUN
ajfa-16850	29	28	in	in	ADP
ajfa-16850	29	29	the	the	DET
ajfa-16850	29	30	world	world	NOUN
ajfa-16850	29	31	market	market	NOUN
ajfa-16850	29	32	.	.	PUNCT
ajfa-16850	30	1	this	this	PRON
ajfa-16850	30	2	led	lead	VERB
ajfa-16850	30	3	the	the	DET
ajfa-16850	30	4	country	country	NOUN
ajfa-16850	30	5	into	into	ADP
ajfa-16850	30	6	a	a	DET
ajfa-16850	30	7	recession	recession	NOUN
ajfa-16850	30	8	as	as	ADP
ajfa-16850	30	9	a	a	DET
ajfa-16850	30	10	result	result	NOUN
ajfa-16850	30	11	of	of	ADP
ajfa-16850	30	12	this	this	PRON
ajfa-16850	30	13	,	,	PUNCT
ajfa-16850	30	14	taxation	taxation	NOUN
ajfa-16850	30	15	is	be	AUX
ajfa-16850	30	16	now	now	ADV
ajfa-16850	30	17	regarded	regard	VERB
ajfa-16850	30	18	as	as	ADP
ajfa-16850	30	19	a	a	DET
ajfa-16850	30	20	critical	critical	ADJ
ajfa-16850	30	21	and	and	CCONJ
ajfa-16850	30	22	best	good	ADJ
ajfa-16850	30	23	alternatives	alternative	NOUN
ajfa-16850	30	24	source	source	NOUN
ajfa-16850	30	25	of	of	ADP
ajfa-16850	30	26	revenues	revenue	NOUN
ajfa-16850	30	27	to	to	PART
ajfa-16850	30	28	augment	augment	VERB
ajfa-16850	30	29	whatever	whatever	DET
ajfa-16850	30	30	individual	individual	ADJ
ajfa-16850	30	31	state	state	NOUN
ajfa-16850	30	32	received	receive	VERB
ajfa-16850	30	33	from	from	ADP
ajfa-16850	30	34	central	central	ADJ
ajfa-16850	30	35	government	government	NOUN
ajfa-16850	30	36	purse	purse	NOUN
ajfa-16850	30	37	to	to	PART
ajfa-16850	30	38	finance	finance	VERB
ajfa-16850	30	39	their	their	PRON
ajfa-16850	30	40	project	project	NOUN
ajfa-16850	30	41	as	as	ADP
ajfa-16850	30	42	a	a	DET
ajfa-16850	30	43	result	result	NOUN
ajfa-16850	30	44	of	of	ADP
ajfa-16850	30	45	dwindling	dwindle	VERB
ajfa-16850	30	46	in	in	ADP
ajfa-16850	30	47	the	the	DET
ajfa-16850	30	48	distributable	distributable	ADJ
ajfa-16850	30	49	revenues	revenue	NOUN
ajfa-16850	30	50	accrued	accrue	VERB
ajfa-16850	30	51	to	to	ADP
ajfa-16850	30	52	the	the	DET
ajfa-16850	30	53	federation	federation	NOUN
ajfa-16850	30	54	accounts	account	NOUN
ajfa-16850	30	55	(	(	PUNCT
ajfa-16850	30	56	afuberoh	afuberoh	NOUN
ajfa-16850	30	57	&	&	CCONJ
ajfa-16850	30	58	okoye	okoye	PROPN
ajfa-16850	30	59	,	,	PUNCT
ajfa-16850	30	60	2014	2014	NUM
ajfa-16850	30	61	;	;	PUNCT
ajfa-16850	30	62	sokenu	sokenu	NOUN
ajfa-16850	30	63	,	,	PUNCT
ajfa-16850	30	64	2016	2016	NUM
ajfa-16850	30	65	)	)	PUNCT
ajfa-16850	30	66	.	.	PUNCT
ajfa-16850	31	1	for	for	SCONJ
ajfa-16850	31	2	the	the	DET
ajfa-16850	31	3	state	state	NOUN
ajfa-16850	31	4	governments	government	NOUN
ajfa-16850	31	5	to	to	PART
ajfa-16850	31	6	meet	meet	VERB
ajfa-16850	31	7	up	up	ADP
ajfa-16850	31	8	with	with	ADP
ajfa-16850	31	9	their	their	PRON
ajfa-16850	31	10	constitutional	constitutional	ADJ
ajfa-16850	31	11	functions	function	NOUN
ajfa-16850	31	12	,	,	PUNCT
ajfa-16850	31	13	there	there	PRON
ajfa-16850	31	14	is	be	VERB
ajfa-16850	31	15	a	a	DET
ajfa-16850	31	16	need	need	NOUN
ajfa-16850	31	17	to	to	PART
ajfa-16850	31	18	generate	generate	VERB
ajfa-16850	31	19	adequate	adequate	ADJ
ajfa-16850	31	20	and	and	CCONJ
ajfa-16850	31	21	more	more	ADJ
ajfa-16850	31	22	revenue	revenue	NOUN
ajfa-16850	31	23	from	from	ADP
ajfa-16850	31	24	internal	internal	ADJ
ajfa-16850	31	25	sources	source	NOUN
ajfa-16850	31	26	,	,	PUNCT
ajfa-16850	31	27	this	this	PRON
ajfa-16850	31	28	has	have	AUX
ajfa-16850	31	29	,	,	PUNCT
ajfa-16850	31	30	therefore	therefore	ADV
ajfa-16850	31	31	,	,	PUNCT
ajfa-16850	31	32	become	become	VERB
ajfa-16850	31	33	a	a	DET
ajfa-16850	31	34	matter	matter	NOUN
ajfa-16850	31	35	of	of	ADP
ajfa-16850	31	36	urgency	urgency	NOUN
ajfa-16850	31	37	and	and	CCONJ
ajfa-16850	31	38	imperatively	imperatively	ADV
ajfa-16850	31	39	importance	importance	NOUN
ajfa-16850	31	40	.	.	PUNCT
ajfa-16850	32	1	this	this	PRON
ajfa-16850	32	2	need	need	VERB
ajfa-16850	32	3	highlights	highlight	NOUN
ajfa-16850	32	4	the	the	DET
ajfa-16850	32	5	enthusiasm	enthusiasm	NOUN
ajfa-16850	32	6	on	on	ADP
ajfa-16850	32	7	the	the	DET
ajfa-16850	32	8	part	part	NOUN
ajfa-16850	32	9	of	of	ADP
ajfa-16850	32	10	state	state	NOUN
ajfa-16850	32	11	governments	government	NOUN
ajfa-16850	32	12	and	and	CCONJ
ajfa-16850	32	13	even	even	ADV
ajfa-16850	32	14	the	the	DET
ajfa-16850	32	15	federal	federal	ADJ
ajfa-16850	32	16	government	government	NOUN
ajfa-16850	32	17	agent	agent	NOUN
ajfa-16850	32	18	to	to	PART
ajfa-16850	32	19	look	look	VERB
ajfa-16850	32	20	for	for	ADP
ajfa-16850	32	21	both	both	CCONJ
ajfa-16850	32	22	the	the	DET
ajfa-16850	32	23	old	old	ADJ
ajfa-16850	32	24	and	and	CCONJ
ajfa-16850	32	25	new	new	ADJ
ajfa-16850	32	26	sources	source	NOUN
ajfa-16850	32	27	of	of	ADP
ajfa-16850	32	28	revenue	revenue	NOUN
ajfa-16850	32	29	or	or	CCONJ
ajfa-16850	32	30	to	to	PART
ajfa-16850	32	31	become	become	VERB
ajfa-16850	32	32	more	more	ADV
ajfa-16850	32	33	aggressive	aggressive	ADJ
ajfa-16850	32	34	and	and	CCONJ
ajfa-16850	32	35	innovative	innovative	ADJ
ajfa-16850	32	36	in	in	ADP
ajfa-16850	32	37	the	the	DET
ajfa-16850	32	38	manner	manner	NOUN
ajfa-16850	32	39	at	at	ADP
ajfa-16850	32	40	which	which	PRON
ajfa-16850	32	41	the	the	DET
ajfa-16850	32	42	revenue	revenue	NOUN
ajfa-16850	32	43	has	have	AUX
ajfa-16850	32	44	been	be	AUX
ajfa-16850	32	45	collected	collect	VERB
ajfa-16850	32	46	from	from	ADP
ajfa-16850	32	47	existing	exist	VERB
ajfa-16850	32	48	sources	source	NOUN
ajfa-16850	32	49	(	(	PUNCT
ajfa-16850	32	50	afuberoh	afuberoh	NOUN
ajfa-16850	32	51	&	&	CCONJ
ajfa-16850	32	52	okoye	okoye	PROPN
ajfa-16850	32	53	,	,	PUNCT
ajfa-16850	32	54	2014	2014	NUM
ajfa-16850	32	55	;	;	PUNCT
ajfa-16850	32	56	dada	dada	PROPN
ajfa-16850	32	57	,	,	PUNCT
ajfa-16850	32	58	adebayo	adebayo	PROPN
ajfa-16850	32	59	&	&	CCONJ
ajfa-16850	32	60	ogunmakin	ogunmakin	PROPN
ajfa-16850	32	61	,	,	PUNCT
ajfa-16850	32	62	2017	2017	NUM
ajfa-16850	32	63	)	)	PUNCT
ajfa-16850	32	64	.	.	PUNCT
ajfa-16850	33	1	achieving	achieve	VERB
ajfa-16850	33	2	this	this	DET
ajfa-16850	33	3	target	target	NOUN
ajfa-16850	33	4	will	will	AUX
ajfa-16850	33	5	allow	allow	VERB
ajfa-16850	33	6	the	the	DET
ajfa-16850	33	7	government	government	NOUN
ajfa-16850	33	8	to	to	PART
ajfa-16850	33	9	broaden	broaden	VERB
ajfa-16850	33	10	the	the	DET
ajfa-16850	33	11	scope	scope	NOUN
ajfa-16850	33	12	of	of	ADP
ajfa-16850	33	13	tax	tax	NOUN
ajfa-16850	33	14	coverage	coverage	NOUN
ajfa-16850	33	15	and	and	CCONJ
ajfa-16850	33	16	sustained	sustain	VERB
ajfa-16850	33	17	the	the	DET
ajfa-16850	33	18	continual	continual	ADJ
ajfa-16850	33	19	compliance	compliance	NOUN
ajfa-16850	33	20	by	by	ADP
ajfa-16850	33	21	the	the	DET
ajfa-16850	33	22	taxpayer	taxpayer	NOUN
ajfa-16850	33	23	through	through	ADP
ajfa-16850	33	24	effective	effective	ADJ
ajfa-16850	33	25	legislation	legislation	NOUN
ajfa-16850	33	26	,	,	PUNCT
ajfa-16850	33	27	e.g.	e.g.	ADV
ajfa-16850	33	28	tax	tax	NOUN
ajfa-16850	33	29	audit	audit	NOUN
ajfa-16850	33	30	and	and	CCONJ
ajfa-16850	33	31	investigation	investigation	NOUN
ajfa-16850	33	32	(	(	PUNCT
ajfa-16850	33	33	kpmg	kpmg	PROPN
ajfa-16850	33	34	,	,	PUNCT
ajfa-16850	33	35	2017	2017	NUM
ajfa-16850	33	36	)	)	PUNCT
ajfa-16850	33	37	.	.	PUNCT
ajfa-16850	34	1	mu'azu	mu'azu	PROPN
ajfa-16850	34	2	(	(	PUNCT
ajfa-16850	34	3	2012	2012	NUM
ajfa-16850	34	4	)	)	PUNCT
ajfa-16850	34	5	agreed	agree	VERB
ajfa-16850	34	6	that	that	SCONJ
ajfa-16850	34	7	tax	tax	NOUN
ajfa-16850	34	8	audit	audit	NOUN
ajfa-16850	34	9	reduces	reduce	VERB
ajfa-16850	34	10	the	the	DET
ajfa-16850	34	11	problems	problem	NOUN
ajfa-16850	34	12	of	of	ADP
ajfa-16850	34	13	tax	tax	NOUN
ajfa-16850	34	14	evasion	evasion	NOUN
ajfa-16850	34	15	while	while	SCONJ
ajfa-16850	34	16	onoja	onoja	ADJ
ajfa-16850	34	17	and	and	CCONJ
ajfa-16850	34	18	iwarere	iwarere	NOUN
ajfa-16850	34	19	(	(	PUNCT
ajfa-16850	34	20	2015	2015	NUM
ajfa-16850	34	21	)	)	PUNCT
ajfa-16850	34	22	revealed	reveal	VERB
ajfa-16850	34	23	that	that	SCONJ
ajfa-16850	34	24	,	,	PUNCT
ajfa-16850	34	25	tax	tax	NOUN
ajfa-16850	34	26	audit	audit	NOUN
ajfa-16850	34	27	had	have	AUX
ajfa-16850	34	28	significantly	significantly	ADV
ajfa-16850	34	29	impacted	impact	VERB
ajfa-16850	34	30	revenue	revenue	NOUN
ajfa-16850	34	31	generation	generation	NOUN
ajfa-16850	34	32	in	in	ADP
ajfa-16850	34	33	federal	federal	PROPN
ajfa-16850	34	34	inland	inland	ADJ
ajfa-16850	34	35	revenue	revenue	NOUN
ajfa-16850	34	36	service	service	NOUN
ajfa-16850	34	37	.	.	PUNCT
ajfa-16850	35	1	the	the	DET
ajfa-16850	35	2	extent	extent	NOUN
ajfa-16850	35	3	of	of	ADP
ajfa-16850	35	4	the	the	DET
ajfa-16850	35	5	impact	impact	NOUN
ajfa-16850	35	6	of	of	ADP
ajfa-16850	35	7	the	the	DET
ajfa-16850	35	8	tax	tax	NOUN
ajfa-16850	35	9	audit	audit	NOUN
ajfa-16850	35	10	on	on	ADP
ajfa-16850	35	11	tax	tax	NOUN
ajfa-16850	35	12	compliance	compliance	NOUN
ajfa-16850	35	13	and	and	CCONJ
ajfa-16850	35	14	revenue	revenue	NOUN
ajfa-16850	35	15	generation	generation	NOUN
ajfa-16850	35	16	is	be	AUX
ajfa-16850	35	17	not	not	PART
ajfa-16850	35	18	well	well	ADV
ajfa-16850	35	19	understood	understand	VERB
ajfa-16850	35	20	and	and	CCONJ
ajfa-16850	35	21	probably	probably	ADV
ajfa-16850	35	22	not	not	PART
ajfa-16850	35	23	been	be	AUX
ajfa-16850	35	24	felt	feel	VERB
ajfa-16850	35	25	across	across	ADP
ajfa-16850	35	26	the	the	DET
ajfa-16850	35	27	state	state	NOUN
ajfa-16850	35	28	of	of	ADP
ajfa-16850	35	29	the	the	DET
ajfa-16850	35	30	federation	federation	NOUN
ajfa-16850	35	31	due	due	ADP
ajfa-16850	35	32	to	to	ADP
ajfa-16850	35	33	the	the	DET
ajfa-16850	35	34	scare	scare	NOUN
ajfa-16850	35	35	/	/	SYM
ajfa-16850	35	36	few	few	ADJ
ajfa-16850	35	37	kinds	kind	NOUN
ajfa-16850	35	38	of	of	ADP
ajfa-16850	35	39	literature	literature	NOUN
ajfa-16850	35	40	addressing	address	VERB
ajfa-16850	35	41	the	the	DET
ajfa-16850	35	42	impact	impact	NOUN
ajfa-16850	35	43	on	on	ADP
ajfa-16850	35	44	the	the	DET
ajfa-16850	35	45	state	state	NOUN
ajfa-16850	35	46	government	government	NOUN
ajfa-16850	35	47	most	most	ADV
ajfa-16850	35	48	especially	especially	ADV
ajfa-16850	35	49	ekiti	ekiti	ADJ
ajfa-16850	35	50	state	state	NOUN
ajfa-16850	35	51	to	to	ADP
ajfa-16850	35	52	the	the	DET
ajfa-16850	35	53	best	good	ADJ
ajfa-16850	35	54	of	of	ADP
ajfa-16850	35	55	the	the	DET
ajfa-16850	35	56	authors	author	NOUN
ajfa-16850	35	57	'	'	PART
ajfa-16850	35	58	knowledge	knowledge	NOUN
ajfa-16850	35	59	.	.	PUNCT
ajfa-16850	36	1	therefore	therefore	ADV
ajfa-16850	36	2	,	,	PUNCT
ajfa-16850	36	3	examining	examine	VERB
ajfa-16850	36	4	the	the	DET
ajfa-16850	36	5	tax	tax	NOUN
ajfa-16850	36	6	audit	audit	NOUN
ajfa-16850	36	7	impact	impact	NOUN
ajfa-16850	36	8	on	on	ADP
ajfa-16850	36	9	tax	tax	NOUN
ajfa-16850	36	10	compliance	compliance	NOUN
ajfa-16850	36	11	and	and	CCONJ
ajfa-16850	36	12	revenue	revenue	NOUN
ajfa-16850	36	13	generation	generation	NOUN
ajfa-16850	36	14	in	in	ADP
ajfa-16850	36	15	ekiti	ekiti	ADJ
ajfa-16850	36	16	state	state	NOUN
ajfa-16850	36	17	and	and	CCONJ
ajfa-16850	36	18	the	the	DET
ajfa-16850	36	19	factors	factor	NOUN
ajfa-16850	36	20	that	that	PRON
ajfa-16850	36	21	influence	influence	NOUN
ajfa-16850	36	22	tax	tax	NOUN
ajfa-16850	36	23	compliance	compliance	NOUN
ajfa-16850	36	24	are	be	AUX
ajfa-16850	36	25	the	the	DET
ajfa-16850	36	26	primary	primary	ADJ
ajfa-16850	36	27	purpose	purpose	NOUN
ajfa-16850	36	28	of	of	ADP
ajfa-16850	36	29	this	this	DET
ajfa-16850	36	30	study	study	NOUN
ajfa-16850	36	31	.	.	PUNCT
ajfa-16850	37	1	therefore	therefore	ADV
ajfa-16850	37	2	,	,	PUNCT
ajfa-16850	37	3	the	the	DET
ajfa-16850	37	4	paper	paper	NOUN
ajfa-16850	37	5	is	be	AUX
ajfa-16850	37	6	organized	organize	VERB
ajfa-16850	37	7	in	in	ADP
ajfa-16850	37	8	five	five	NUM
ajfa-16850	37	9	parts	part	NOUN
ajfa-16850	37	10	.	.	PUNCT
ajfa-16850	38	1	in	in	ADP
ajfa-16850	38	2	addition	addition	NOUN
ajfa-16850	38	3	to	to	ADP
ajfa-16850	38	4	the	the	DET
ajfa-16850	38	5	introduction	introduction	NOUN
ajfa-16850	38	6	,	,	PUNCT
ajfa-16850	38	7	other	other	ADJ
ajfa-16850	38	8	parts	part	NOUN
ajfa-16850	38	9	of	of	ADP
ajfa-16850	38	10	the	the	DET
ajfa-16850	38	11	paper	paper	NOUN
ajfa-16850	38	12	include	include	VERB
ajfa-16850	38	13	the	the	DET
ajfa-16850	38	14	conceptual	conceptual	ADJ
ajfa-16850	38	15	framework	framework	NOUN
ajfa-16850	38	16	which	which	PRON
ajfa-16850	38	17	comprised	comprise	VERB
ajfa-16850	38	18	revenue	revenue	NOUN
ajfa-16850	38	19	and	and	CCONJ
ajfa-16850	38	20	tax	tax	NOUN
ajfa-16850	38	21	audit	audit	NOUN
ajfa-16850	38	22	concept	concept	NOUN
ajfa-16850	38	23	,	,	PUNCT
ajfa-16850	38	24	empirical	empirical	ADJ
ajfa-16850	38	25	review	review	NOUN
ajfa-16850	38	26	,	,	PUNCT
ajfa-16850	38	27	research	research	NOUN
ajfa-16850	38	28	methodology	methodology	NOUN
ajfa-16850	38	29	and	and	CCONJ
ajfa-16850	38	30	discussion	discussion	NOUN
ajfa-16850	38	31	,	,	PUNCT
ajfa-16850	38	32	and	and	CCONJ
ajfa-16850	38	33	the	the	DET
ajfa-16850	38	34	last	last	ADJ
ajfa-16850	38	35	section	section	NOUN
ajfa-16850	38	36	is	be	AUX
ajfa-16850	38	37	conclusion	conclusion	NOUN
ajfa-16850	38	38	and	and	CCONJ
ajfa-16850	38	39	recommendation	recommendation	NOUN
ajfa-16850	38	40	.	.	PUNCT
ajfa-16850	39	1	asian	asian	ADJ
ajfa-16850	39	2	journal	journal	PROPN
ajfa-16850	39	3	of	of	ADP
ajfa-16850	39	4	finance	finance	PROPN
ajfa-16850	39	5	&	&	CCONJ
ajfa-16850	39	6	accounting	accounting	PROPN
ajfa-16850	39	7	issn	issn	PROPN
ajfa-16850	39	8	1946	1946	NUM
ajfa-16850	39	9	-	-	PUNCT
ajfa-16850	39	10	052x	052x	NOUN
ajfa-16850	39	11	2020	2020	NUM
ajfa-16850	39	12	,	,	PUNCT
ajfa-16850	39	13	vol	vol	NOUN
ajfa-16850	39	14	.	.	PROPN
ajfa-16850	39	15	12	12	NUM
ajfa-16850	39	16	,	,	PUNCT
ajfa-16850	39	17	no	no	INTJ
ajfa-16850	39	18	.	.	NOUN
ajfa-16850	39	19	1	1	NUM
ajfa-16850	39	20	ajfa.macrothink.org/	ajfa.macrothink.org/	PROPN
ajfa-16850	39	21	118	118	NUM
ajfa-16850	39	22	literature	literature	NOUN
ajfa-16850	39	23	review	review	VERB
ajfa-16850	39	24	conceptual	conceptual	ADJ
ajfa-16850	39	25	framework	framework	NOUN
ajfa-16850	39	26	author	author	NOUN
ajfa-16850	39	27	’s	’s	PART
ajfa-16850	39	28	model	model	NOUN
ajfa-16850	39	29	(	(	PUNCT
ajfa-16850	39	30	2020	2020	NUM
ajfa-16850	39	31	)	)	PUNCT
ajfa-16850	39	32	tax	tax	NOUN
ajfa-16850	39	33	revenue	revenue	NOUN
ajfa-16850	39	34	:	:	PUNCT
ajfa-16850	39	35	the	the	DET
ajfa-16850	39	36	term	term	NOUN
ajfa-16850	39	37	revenue	revenue	NOUN
ajfa-16850	39	38	generation	generation	NOUN
ajfa-16850	39	39	all	all	ADV
ajfa-16850	39	40	over	over	ADP
ajfa-16850	39	41	the	the	DET
ajfa-16850	39	42	world	world	NOUN
ajfa-16850	39	43	of	of	ADP
ajfa-16850	39	44	which	which	PRON
ajfa-16850	39	45	nigeria	nigeria	PROPN
ajfa-16850	39	46	is	be	AUX
ajfa-16850	39	47	not	not	PART
ajfa-16850	39	48	exempted	exempt	VERB
ajfa-16850	39	49	is	be	AUX
ajfa-16850	39	50	derived	derive	VERB
ajfa-16850	39	51	from	from	ADP
ajfa-16850	39	52	tax	tax	NOUN
ajfa-16850	39	53	and	and	CCONJ
ajfa-16850	39	54	non	non	ADJ
ajfa-16850	39	55	-	-	ADJ
ajfa-16850	39	56	tax	tax	ADJ
ajfa-16850	39	57	sources	source	NOUN
ajfa-16850	39	58	.	.	PUNCT
ajfa-16850	40	1	dada	dada	PROPN
ajfa-16850	40	2	et	et	PROPN
ajfa-16850	40	3	al	al	PROPN
ajfa-16850	40	4	.	.	PROPN
ajfa-16850	41	1	(	(	PUNCT
ajfa-16850	41	2	2017	2017	NUM
ajfa-16850	41	3	)	)	PUNCT
ajfa-16850	41	4	stated	state	VERB
ajfa-16850	41	5	that	that	SCONJ
ajfa-16850	41	6	revenue	revenue	NOUN
ajfa-16850	41	7	is	be	AUX
ajfa-16850	41	8	a	a	DET
ajfa-16850	41	9	general	general	ADJ
ajfa-16850	41	10	term	term	NOUN
ajfa-16850	41	11	that	that	PRON
ajfa-16850	41	12	encompasses	encompass	VERB
ajfa-16850	41	13	all	all	DET
ajfa-16850	41	14	monetary	monetary	ADJ
ajfa-16850	41	15	receipts	receipt	NOUN
ajfa-16850	41	16	accrued	accrue	VERB
ajfa-16850	41	17	both	both	CCONJ
ajfa-16850	41	18	from	from	ADP
ajfa-16850	41	19	the	the	DET
ajfa-16850	41	20	tax	tax	NOUN
ajfa-16850	41	21	and	and	CCONJ
ajfa-16850	41	22	non	non	ADJ
ajfa-16850	41	23	-	-	ADJ
ajfa-16850	41	24	taxes	taxis	NOUN
ajfa-16850	41	25	sources	source	NOUN
ajfa-16850	41	26	such	such	ADJ
ajfa-16850	41	27	as	as	ADP
ajfa-16850	41	28	fees	fee	NOUN
ajfa-16850	41	29	,	,	PUNCT
ajfa-16850	41	30	fines	fine	NOUN
ajfa-16850	41	31	,	,	PUNCT
ajfa-16850	41	32	sales	sale	NOUN
ajfa-16850	41	33	of	of	ADP
ajfa-16850	41	34	government	government	NOUN
ajfa-16850	41	35	properties	property	NOUN
ajfa-16850	41	36	,	,	PUNCT
ajfa-16850	41	37	grants	grant	NOUN
ajfa-16850	41	38	and	and	CCONJ
ajfa-16850	41	39	contributions	contribution	NOUN
ajfa-16850	41	40	,	,	PUNCT
ajfa-16850	41	41	etc	etc	X
ajfa-16850	41	42	.	.	X
ajfa-16850	41	43	,	,	PUNCT
ajfa-16850	41	44	as	as	SCONJ
ajfa-16850	41	45	these	these	PRON
ajfa-16850	41	46	constitute	constitute	VERB
ajfa-16850	41	47	the	the	DET
ajfa-16850	41	48	live	live	ADJ
ajfa-16850	41	49	wire	wire	NOUN
ajfa-16850	41	50	of	of	ADP
ajfa-16850	41	51	any	any	DET
ajfa-16850	41	52	government	government	NOUN
ajfa-16850	41	53	.	.	PUNCT
ajfa-16850	42	1	meanwhile	meanwhile	ADV
ajfa-16850	42	2	,	,	PUNCT
ajfa-16850	42	3	opoku	opoku	PROPN
ajfa-16850	42	4	(	(	PUNCT
ajfa-16850	42	5	2015	2015	NUM
ajfa-16850	42	6	)	)	PUNCT
ajfa-16850	42	7	defined	define	VERB
ajfa-16850	42	8	tax	tax	NOUN
ajfa-16850	42	9	as	as	ADP
ajfa-16850	42	10	the	the	DET
ajfa-16850	42	11	compulsory	compulsory	NOUN
ajfa-16850	42	12	levying	levy	VERB
ajfa-16850	42	13	on	on	ADP
ajfa-16850	42	14	the	the	DET
ajfa-16850	42	15	public	public	NOUN
ajfa-16850	42	16	by	by	ADP
ajfa-16850	42	17	the	the	DET
ajfa-16850	42	18	government	government	NOUN
ajfa-16850	42	19	through	through	ADP
ajfa-16850	42	20	the	the	DET
ajfa-16850	42	21	relevant	relevant	ADJ
ajfa-16850	42	22	tax	tax	NOUN
ajfa-16850	42	23	authorities	authority	NOUN
ajfa-16850	42	24	having	have	VERB
ajfa-16850	42	25	tax	tax	NOUN
ajfa-16850	42	26	jurisdiction	jurisdiction	NOUN
ajfa-16850	42	27	to	to	PART
ajfa-16850	42	28	exercise	exercise	VERB
ajfa-16850	42	29	power	power	NOUN
ajfa-16850	42	30	to	to	PART
ajfa-16850	42	31	collect	collect	VERB
ajfa-16850	42	32	taxes	taxis	NOUN
ajfa-16850	42	33	,	,	PUNCT
ajfa-16850	42	34	to	to	PART
ajfa-16850	42	35	defray	defray	VERB
ajfa-16850	42	36	the	the	DET
ajfa-16850	42	37	cost	cost	NOUN
ajfa-16850	42	38	of	of	ADP
ajfa-16850	42	39	their	their	PRON
ajfa-16850	42	40	activities	activity	NOUN
ajfa-16850	42	41	.	.	PUNCT
ajfa-16850	43	1	olatunji	olatunji	NOUN
ajfa-16850	43	2	,	,	PUNCT
ajfa-16850	43	3	olaleye	olaleye	NOUN
ajfa-16850	43	4	,	,	PUNCT
ajfa-16850	43	5	and	and	CCONJ
ajfa-16850	43	6	adesina	adesina	NOUN
ajfa-16850	43	7	(	(	PUNCT
ajfa-16850	43	8	2001	2001	NUM
ajfa-16850	43	9	)	)	PUNCT
ajfa-16850	43	10	define	define	VERB
ajfa-16850	43	11	tax	tax	NOUN
ajfa-16850	43	12	is	be	AUX
ajfa-16850	43	13	a	a	DET
ajfa-16850	43	14	system	system	NOUN
ajfa-16850	43	15	of	of	ADP
ajfa-16850	43	16	imposing	impose	VERB
ajfa-16850	43	17	a	a	DET
ajfa-16850	43	18	compulsory	compulsory	ADJ
ajfa-16850	43	19	levy	levy	NOUN
ajfa-16850	43	20	on	on	ADP
ajfa-16850	43	21	all	all	DET
ajfa-16850	43	22	incomes	income	NOUN
ajfa-16850	43	23	,	,	PUNCT
ajfa-16850	43	24	goods	good	NOUN
ajfa-16850	43	25	,	,	PUNCT
ajfa-16850	43	26	services	service	NOUN
ajfa-16850	43	27	,	,	PUNCT
ajfa-16850	43	28	and	and	CCONJ
ajfa-16850	43	29	properties	property	NOUN
ajfa-16850	43	30	of	of	ADP
ajfa-16850	43	31	individuals	individual	NOUN
ajfa-16850	43	32	,	,	PUNCT
ajfa-16850	43	33	partnerships	partnership	NOUN
ajfa-16850	43	34	,	,	PUNCT
ajfa-16850	43	35	trustees	trustee	NOUN
ajfa-16850	43	36	,	,	PUNCT
ajfa-16850	43	37	executors	executor	NOUN
ajfa-16850	43	38	and	and	CCONJ
ajfa-16850	43	39	companies	company	NOUN
ajfa-16850	43	40	by	by	ADP
ajfa-16850	43	41	the	the	DET
ajfa-16850	43	42	government	government	NOUN
ajfa-16850	43	43	.	.	PUNCT
ajfa-16850	44	1	tax	tax	NOUN
ajfa-16850	44	2	is	be	AUX
ajfa-16850	44	3	a	a	DET
ajfa-16850	44	4	certain	certain	ADJ
ajfa-16850	44	5	percentage	percentage	NOUN
ajfa-16850	44	6	of	of	ADP
ajfa-16850	44	7	money	money	NOUN
ajfa-16850	44	8	that	that	PRON
ajfa-16850	44	9	you	you	PRON
ajfa-16850	44	10	must	must	AUX
ajfa-16850	44	11	pay	pay	VERB
ajfa-16850	44	12	to	to	ADP
ajfa-16850	44	13	the	the	DET
ajfa-16850	44	14	government	government	NOUN
ajfa-16850	44	15	according	accord	VERB
ajfa-16850	44	16	to	to	ADP
ajfa-16850	44	17	your	your	PRON
ajfa-16850	44	18	income	income	NOUN
ajfa-16850	44	19	,	,	PUNCT
ajfa-16850	44	20	property	property	NOUN
ajfa-16850	44	21	,	,	PUNCT
ajfa-16850	44	22	goods	good	NOUN
ajfa-16850	44	23	which	which	PRON
ajfa-16850	44	24	are	be	AUX
ajfa-16850	44	25	used	use	VERB
ajfa-16850	44	26	to	to	PART
ajfa-16850	44	27	cater	cater	VERB
ajfa-16850	44	28	for	for	ADP
ajfa-16850	44	29	public	public	ADJ
ajfa-16850	44	30	services	service	NOUN
ajfa-16850	44	31	/	/	SYM
ajfa-16850	44	32	demand	demand	NOUN
ajfa-16850	44	33	and	and	CCONJ
ajfa-16850	44	34	perform	perform	VERB
ajfa-16850	44	35	other	other	ADJ
ajfa-16850	44	36	social	social	ADJ
ajfa-16850	44	37	responsibilities	responsibility	NOUN
ajfa-16850	44	38	,	,	PUNCT
ajfa-16850	44	39	which	which	PRON
ajfa-16850	44	40	there	there	PRON
ajfa-16850	44	41	is	be	VERB
ajfa-16850	44	42	no	no	DET
ajfa-16850	44	43	direct	direct	ADJ
ajfa-16850	44	44	return	return	NOUN
ajfa-16850	44	45	to	to	ADP
ajfa-16850	44	46	the	the	DET
ajfa-16850	44	47	taxpayers	taxpayer	NOUN
ajfa-16850	44	48	for	for	ADP
ajfa-16850	44	49	obliged	oblige	VERB
ajfa-16850	44	50	other	other	ADJ
ajfa-16850	44	51	than	than	ADP
ajfa-16850	44	52	the	the	DET
ajfa-16850	44	53	general	general	ADJ
ajfa-16850	44	54	benefit	benefit	NOUN
ajfa-16850	44	55	(	(	PUNCT
ajfa-16850	44	56	tilahun	tilahun	NOUN
ajfa-16850	44	57	2018	2018	NUM
ajfa-16850	44	58	)	)	PUNCT
ajfa-16850	44	59	.	.	PUNCT
ajfa-16850	45	1	therefore	therefore	ADV
ajfa-16850	45	2	,	,	PUNCT
ajfa-16850	45	3	taxation	taxation	NOUN
ajfa-16850	45	4	is	be	AUX
ajfa-16850	45	5	a	a	DET
ajfa-16850	45	6	compulsory	compulsory	ADJ
ajfa-16850	45	7	level	level	NOUN
ajfa-16850	45	8	or	or	CCONJ
ajfa-16850	45	9	transfer	transfer	NOUN
ajfa-16850	45	10	of	of	ADP
ajfa-16850	45	11	resources	resource	NOUN
ajfa-16850	45	12	from	from	ADP
ajfa-16850	45	13	the	the	DET
ajfa-16850	45	14	private	private	ADJ
ajfa-16850	45	15	sector	sector	NOUN
ajfa-16850	45	16	to	to	ADP
ajfa-16850	45	17	the	the	DET
ajfa-16850	45	18	public	public	ADJ
ajfa-16850	45	19	sector	sector	NOUN
ajfa-16850	45	20	or	or	CCONJ
ajfa-16850	45	21	and	and	CCONJ
ajfa-16850	45	22	tax	tax	NOUN
ajfa-16850	45	23	revenue	revenue	NOUN
ajfa-16850	45	24	tax	tax	NOUN
ajfa-16850	45	25	compliance	compliance	NOUN
ajfa-16850	45	26	tax	tax	NOUN
ajfa-16850	45	27	audit	audit	NOUN
ajfa-16850	45	28	back	back	ADP
ajfa-16850	45	29	duty	duty	NOUN
ajfa-16850	45	30	audit	audit	NOUN
ajfa-16850	45	31	field	field	NOUN
ajfa-16850	45	32	audit	audit	NOUN
ajfa-16850	45	33	desk	desk	NOUN
ajfa-16850	45	34	audit	audit	NOUN
ajfa-16850	45	35	asian	asian	ADJ
ajfa-16850	45	36	journal	journal	NOUN
ajfa-16850	45	37	of	of	ADP
ajfa-16850	45	38	finance	finance	PROPN
ajfa-16850	45	39	&	&	CCONJ
ajfa-16850	45	40	accounting	accounting	PROPN
ajfa-16850	45	41	issn	issn	PROPN
ajfa-16850	45	42	1946	1946	NUM
ajfa-16850	45	43	-	-	PUNCT
ajfa-16850	45	44	052x	052x	NOUN
ajfa-16850	45	45	2020	2020	NUM
ajfa-16850	45	46	,	,	PUNCT
ajfa-16850	45	47	vol	vol	NOUN
ajfa-16850	45	48	.	.	PROPN
ajfa-16850	45	49	12	12	NUM
ajfa-16850	45	50	,	,	PUNCT
ajfa-16850	45	51	no	no	INTJ
ajfa-16850	45	52	.	.	NOUN
ajfa-16850	45	53	1	1	NUM
ajfa-16850	45	54	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	45	55	119	119	NUM
ajfa-16850	45	56	levied	levy	VERB
ajfa-16850	45	57	based	base	VERB
ajfa-16850	45	58	on	on	ADP
ajfa-16850	45	59	the	the	DET
ajfa-16850	45	60	criterion	criterion	NOUN
ajfa-16850	45	61	and	and	CCONJ
ajfa-16850	45	62	without	without	ADP
ajfa-16850	45	63	reference	reference	NOUN
ajfa-16850	45	64	to	to	ADP
ajfa-16850	45	65	specific	specific	ADJ
ajfa-16850	45	66	benefits	benefit	NOUN
ajfa-16850	45	67	received	receive	VERB
ajfa-16850	45	68	to	to	PART
ajfa-16850	45	69	execute	execute	VERB
ajfa-16850	45	70	the	the	DET
ajfa-16850	45	71	nation	nation	NOUN
ajfa-16850	45	72	's	's	PART
ajfa-16850	45	73	economic	economic	ADJ
ajfa-16850	45	74	and	and	CCONJ
ajfa-16850	45	75	social	social	ADJ
ajfa-16850	45	76	objectives	objective	NOUN
ajfa-16850	45	77	(	(	PUNCT
ajfa-16850	45	78	dada	dada	PROPN
ajfa-16850	45	79	et	et	PROPN
ajfa-16850	45	80	al	al	PROPN
ajfa-16850	45	81	.	.	PROPN
ajfa-16850	45	82	,	,	PUNCT
ajfa-16850	45	83	2017	2017	NUM
ajfa-16850	45	84	;	;	PUNCT
ajfa-16850	45	85	olaoye	olaoye	PROPN
ajfa-16850	45	86	&	&	CCONJ
ajfa-16850	45	87	ekundayo	ekundayo	PROPN
ajfa-16850	45	88	,	,	PUNCT
ajfa-16850	45	89	2019	2019	NUM
ajfa-16850	45	90	)	)	PUNCT
ajfa-16850	45	91	.	.	PUNCT
ajfa-16850	46	1	taxation	taxation	NOUN
ajfa-16850	46	2	primarily	primarily	ADV
ajfa-16850	46	3	aimed	aim	VERB
ajfa-16850	46	4	at	at	ADP
ajfa-16850	46	5	generating	generate	VERB
ajfa-16850	46	6	revenue	revenue	NOUN
ajfa-16850	46	7	for	for	SCONJ
ajfa-16850	46	8	the	the	DET
ajfa-16850	46	9	government	government	NOUN
ajfa-16850	46	10	to	to	PART
ajfa-16850	46	11	cater	cater	VERB
ajfa-16850	46	12	to	to	ADP
ajfa-16850	46	13	national	national	ADJ
ajfa-16850	46	14	or	or	CCONJ
ajfa-16850	46	15	state	state	NOUN
ajfa-16850	46	16	expenditure	expenditure	NOUN
ajfa-16850	46	17	as	as	SCONJ
ajfa-16850	46	18	the	the	DET
ajfa-16850	46	19	case	case	NOUN
ajfa-16850	46	20	may	may	AUX
ajfa-16850	46	21	be	be	AUX
ajfa-16850	46	22	(	(	PUNCT
ajfa-16850	46	23	mu'azual	mu'azual	PROPN
ajfa-16850	46	24	2012	2012	NUM
ajfa-16850	46	25	)	)	PUNCT
ajfa-16850	46	26	.	.	PUNCT
ajfa-16850	47	1	while	while	SCONJ
ajfa-16850	47	2	non	non	NOUN
ajfa-16850	47	3	-	-	NOUN
ajfa-16850	47	4	taxes	taxis	NOUN
ajfa-16850	47	5	are	be	AUX
ajfa-16850	47	6	the	the	DET
ajfa-16850	47	7	revenue	revenue	NOUN
ajfa-16850	47	8	accrued	accrue	VERB
ajfa-16850	47	9	to	to	ADP
ajfa-16850	47	10	the	the	DET
ajfa-16850	47	11	government	government	NOUN
ajfa-16850	47	12	treasury	treasury	NOUN
ajfa-16850	47	13	other	other	ADJ
ajfa-16850	47	14	than	than	ADP
ajfa-16850	47	15	tax	tax	NOUN
ajfa-16850	47	16	and	and	CCONJ
ajfa-16850	47	17	which	which	PRON
ajfa-16850	47	18	is	be	AUX
ajfa-16850	47	19	supported	support	VERB
ajfa-16850	47	20	by	by	ADP
ajfa-16850	47	21	the	the	DET
ajfa-16850	47	22	law	law	NOUN
ajfa-16850	47	23	of	of	ADP
ajfa-16850	47	24	the	the	DET
ajfa-16850	47	25	federation	federation	NOUN
ajfa-16850	47	26	.	.	PUNCT
ajfa-16850	48	1	ojo	ojo	NOUN
ajfa-16850	48	2	(	(	PUNCT
ajfa-16850	48	3	2009	2009	NUM
ajfa-16850	48	4	)	)	PUNCT
ajfa-16850	48	5	had	have	AUX
ajfa-16850	48	6	shown	show	VERB
ajfa-16850	48	7	the	the	DET
ajfa-16850	48	8	reasons	reason	NOUN
ajfa-16850	48	9	why	why	SCONJ
ajfa-16850	48	10	people	people	NOUN
ajfa-16850	48	11	have	have	VERB
ajfa-16850	48	12	to	to	PART
ajfa-16850	48	13	pay	pay	VERB
ajfa-16850	48	14	tax	tax	NOUN
ajfa-16850	48	15	to	to	PART
ajfa-16850	48	16	enable	enable	VERB
ajfa-16850	48	17	the	the	DET
ajfa-16850	48	18	government	government	NOUN
ajfa-16850	48	19	to	to	PART
ajfa-16850	48	20	discharge	discharge	VERB
ajfa-16850	48	21	its	its	PRON
ajfa-16850	48	22	constitutional	constitutional	ADJ
ajfa-16850	48	23	functions	function	NOUN
ajfa-16850	48	24	.	.	PUNCT
ajfa-16850	49	1	the	the	DET
ajfa-16850	49	2	rationale	rationale	NOUN
ajfa-16850	49	3	for	for	ADP
ajfa-16850	49	4	imposing	impose	VERB
ajfa-16850	49	5	taxes	taxis	NOUN
ajfa-16850	49	6	in	in	ADP
ajfa-16850	49	7	a	a	DET
ajfa-16850	49	8	market	market	NOUN
ajfa-16850	49	9	economy	economy	NOUN
ajfa-16850	49	10	such	such	ADJ
ajfa-16850	49	11	as	as	ADP
ajfa-16850	49	12	nigeria	nigeria	PROPN
ajfa-16850	49	13	may	may	AUX
ajfa-16850	49	14	not	not	PART
ajfa-16850	49	15	be	be	AUX
ajfa-16850	49	16	far	far	ADV
ajfa-16850	49	17	from	from	ADP
ajfa-16850	49	18	the	the	DET
ajfa-16850	49	19	government	government	NOUN
ajfa-16850	49	20	responsibilities	responsibility	NOUN
ajfa-16850	49	21	which	which	PRON
ajfa-16850	49	22	include	include	VERB
ajfa-16850	49	23	the	the	DET
ajfa-16850	49	24	followings	following	NOUN
ajfa-16850	49	25	as	as	SCONJ
ajfa-16850	49	26	stated	state	VERB
ajfa-16850	49	27	by	by	ADP
ajfa-16850	49	28	ariwodola	ariwodola	PROPN
ajfa-16850	49	29	(	(	PUNCT
ajfa-16850	49	30	2001	2001	NUM
ajfa-16850	49	31	)	)	PUNCT
ajfa-16850	49	32	,	,	PUNCT
ajfa-16850	49	33	dinku	dinku	NOUN
ajfa-16850	49	34	and	and	CCONJ
ajfa-16850	49	35	alamirew	alamirew	ADJ
ajfa-16850	49	36	(	(	PUNCT
ajfa-16850	49	37	2018	2018	NUM
ajfa-16850	49	38	)	)	PUNCT
ajfa-16850	49	39	,	,	PUNCT
ajfa-16850	49	40	olatunji	olatunji	NOUN
ajfa-16850	49	41	,	,	PUNCT
ajfa-16850	49	42	et	et	PROPN
ajfa-16850	49	43	al	al	PROPN
ajfa-16850	49	44	.	.	PUNCT
ajfa-16850	50	1	(	(	PUNCT
ajfa-16850	50	2	2001	2001	NUM
ajfa-16850	50	3	):	):	PUNCT
ajfa-16850	50	4	redistribution	redistribution	NOUN
ajfa-16850	50	5	of	of	ADP
ajfa-16850	50	6	income	income	NOUN
ajfa-16850	50	7	and	and	CCONJ
ajfa-16850	50	8	wealth	wealth	NOUN
ajfa-16850	50	9	;	;	PUNCT
ajfa-16850	50	10	promotion	promotion	NOUN
ajfa-16850	50	11	of	of	ADP
ajfa-16850	50	12	social	social	ADJ
ajfa-16850	50	13	and	and	CCONJ
ajfa-16850	50	14	economic	economic	ADJ
ajfa-16850	50	15	welfare	welfare	NOUN
ajfa-16850	50	16	;	;	PUNCT
ajfa-16850	50	17	economic	economic	ADJ
ajfa-16850	50	18	stability	stability	NOUN
ajfa-16850	50	19	and	and	CCONJ
ajfa-16850	50	20	growth	growth	NOUN
ajfa-16850	50	21	;	;	PUNCT
ajfa-16850	50	22	provision	provision	NOUN
ajfa-16850	50	23	of	of	ADP
ajfa-16850	50	24	public	public	ADJ
ajfa-16850	50	25	goods	good	NOUN
ajfa-16850	50	26	and	and	CCONJ
ajfa-16850	50	27	services	service	NOUN
ajfa-16850	50	28	,	,	PUNCT
ajfa-16850	50	29	pure	pure	ADJ
ajfa-16850	50	30	public	public	ADJ
ajfa-16850	50	31	goods	good	NOUN
ajfa-16850	50	32	are	be	AUX
ajfa-16850	50	33	the	the	DET
ajfa-16850	50	34	one	one	NUM
ajfa-16850	50	35	that	that	PRON
ajfa-16850	50	36	displays	display	VERB
ajfa-16850	50	37	the	the	DET
ajfa-16850	50	38	following	follow	VERB
ajfa-16850	50	39	characteristics	characteristic	NOUN
ajfa-16850	50	40	:	:	PUNCT
ajfa-16850	50	41	displays	display	VERB
ajfa-16850	50	42	zero	zero	NUM
ajfa-16850	50	43	marginal	marginal	ADJ
ajfa-16850	50	44	cost	cost	NOUN
ajfa-16850	50	45	,	,	PUNCT
ajfa-16850	50	46	that	that	ADV
ajfa-16850	50	47	is	is	ADV
ajfa-16850	50	48	,	,	PUNCT
ajfa-16850	50	49	no	no	DET
ajfa-16850	50	50	extra	extra	ADJ
ajfa-16850	50	51	cost	cost	NOUN
ajfa-16850	50	52	is	be	AUX
ajfa-16850	50	53	incurred	incur	VERB
ajfa-16850	50	54	in	in	ADP
ajfa-16850	50	55	supplying	supply	VERB
ajfa-16850	50	56	the	the	DET
ajfa-16850	50	57	good	good	NOUN
ajfa-16850	50	58	to	to	ADP
ajfa-16850	50	59	more	more	ADJ
ajfa-16850	50	60	than	than	ADP
ajfa-16850	50	61	one	one	NUM
ajfa-16850	50	62	person	person	NOUN
ajfa-16850	50	63	,	,	PUNCT
ajfa-16850	50	64	individuals	individual	NOUN
ajfa-16850	50	65	can	can	AUX
ajfa-16850	50	66	not	not	PART
ajfa-16850	50	67	be	be	AUX
ajfa-16850	50	68	excluded	exclude	VERB
ajfa-16850	50	69	from	from	ADP
ajfa-16850	50	70	consuming	consume	VERB
ajfa-16850	50	71	the	the	DET
ajfa-16850	50	72	good	good	NOUN
ajfa-16850	50	73	,	,	PUNCT
ajfa-16850	50	74	even	even	ADV
ajfa-16850	50	75	if	if	SCONJ
ajfa-16850	50	76	they	they	PRON
ajfa-16850	50	77	have	have	VERB
ajfa-16850	50	78	no	no	DET
ajfa-16850	50	79	desire	desire	NOUN
ajfa-16850	50	80	for	for	ADP
ajfa-16850	50	81	it	it	PRON
ajfa-16850	50	82	,	,	PUNCT
ajfa-16850	50	83	all	all	DET
ajfa-16850	50	84	members	member	NOUN
ajfa-16850	50	85	of	of	ADP
ajfa-16850	50	86	society	society	NOUN
ajfa-16850	50	87	must	must	AUX
ajfa-16850	50	88	consume	consume	VERB
ajfa-16850	50	89	it	it	PRON
ajfa-16850	50	90	at	at	ADP
ajfa-16850	50	91	the	the	DET
ajfa-16850	50	92	same	same	ADJ
ajfa-16850	50	93	amount	amount	NOUN
ajfa-16850	50	94	;	;	PUNCT
ajfa-16850	50	95	it	it	PRON
ajfa-16850	50	96	can	can	AUX
ajfa-16850	50	97	not	not	PART
ajfa-16850	50	98	be	be	AUX
ajfa-16850	50	99	rejected	reject	VERB
ajfa-16850	50	100	.	.	PUNCT
ajfa-16850	51	1	for	for	ADP
ajfa-16850	51	2	example	example	NOUN
ajfa-16850	51	3	,	,	PUNCT
ajfa-16850	51	4	law	law	NOUN
ajfa-16850	51	5	and	and	CCONJ
ajfa-16850	51	6	order	order	NOUN
ajfa-16850	51	7	,	,	PUNCT
ajfa-16850	51	8	peace	peace	NOUN
ajfa-16850	51	9	and	and	CCONJ
ajfa-16850	51	10	security	security	NOUN
ajfa-16850	51	11	,	,	PUNCT
ajfa-16850	51	12	good	good	ADJ
ajfa-16850	51	13	access	access	NOUN
ajfa-16850	51	14	road	road	NOUN
ajfa-16850	51	15	,	,	PUNCT
ajfa-16850	51	16	pipe	pipe	NOUN
ajfa-16850	51	17	born	bear	VERB
ajfa-16850	51	18	water	water	NOUN
ajfa-16850	51	19	,	,	PUNCT
ajfa-16850	51	20	etc	etc	X
ajfa-16850	51	21	.	.	X
ajfa-16850	51	22	therefore	therefore	ADV
ajfa-16850	51	23	,	,	PUNCT
ajfa-16850	51	24	the	the	DET
ajfa-16850	51	25	ability	ability	NOUN
ajfa-16850	51	26	of	of	ADP
ajfa-16850	51	27	the	the	DET
ajfa-16850	51	28	government	government	NOUN
ajfa-16850	51	29	to	to	PART
ajfa-16850	51	30	fulfil	fulfil	VERB
ajfa-16850	51	31	these	these	DET
ajfa-16850	51	32	constitutional	constitutional	ADJ
ajfa-16850	51	33	functions	function	NOUN
ajfa-16850	51	34	depend	depend	VERB
ajfa-16850	51	35	heavily	heavily	ADV
ajfa-16850	51	36	on	on	ADP
ajfa-16850	51	37	the	the	DET
ajfa-16850	51	38	willingness	willingness	NOUN
ajfa-16850	51	39	and	and	CCONJ
ajfa-16850	51	40	readiness	readiness	NOUN
ajfa-16850	51	41	of	of	ADP
ajfa-16850	51	42	the	the	DET
ajfa-16850	51	43	citizen	citizen	NOUN
ajfa-16850	51	44	to	to	PART
ajfa-16850	51	45	respond	respond	VERB
ajfa-16850	51	46	to	to	ADP
ajfa-16850	51	47	this	this	DET
ajfa-16850	51	48	civic	civic	ADJ
ajfa-16850	51	49	right	right	ADJ
ajfa-16850	51	50	/	/	SYM
ajfa-16850	51	51	duty	duty	NOUN
ajfa-16850	51	52	.	.	PUNCT
ajfa-16850	52	1	tax	tax	NOUN
ajfa-16850	52	2	compliance	compliance	NOUN
ajfa-16850	52	3	:	:	PUNCT
ajfa-16850	52	4	tax	tax	NOUN
ajfa-16850	52	5	compliance	compliance	NOUN
ajfa-16850	52	6	can	can	AUX
ajfa-16850	52	7	be	be	AUX
ajfa-16850	52	8	explained	explain	VERB
ajfa-16850	52	9	as	as	ADP
ajfa-16850	52	10	any	any	DET
ajfa-16850	52	11	strategy	strategy	NOUN
ajfa-16850	52	12	put	put	VERB
ajfa-16850	52	13	in	in	ADP
ajfa-16850	52	14	place	place	NOUN
ajfa-16850	52	15	to	to	PART
ajfa-16850	52	16	prevent	prevent	VERB
ajfa-16850	52	17	tax	tax	NOUN
ajfa-16850	52	18	evasion	evasion	NOUN
ajfa-16850	52	19	and	and	CCONJ
ajfa-16850	52	20	avoidance	avoidance	NOUN
ajfa-16850	52	21	.	.	PUNCT
ajfa-16850	53	1	according	accord	VERB
ajfa-16850	53	2	to	to	ADP
ajfa-16850	53	3	kircher	kircher	PROPN
ajfa-16850	53	4	(	(	PUNCT
ajfa-16850	53	5	2008	2008	NUM
ajfa-16850	53	6	)	)	PUNCT
ajfa-16850	53	7	tax	tax	NOUN
ajfa-16850	53	8	compliance	compliance	NOUN
ajfa-16850	53	9	is	be	AUX
ajfa-16850	53	10	the	the	DET
ajfa-16850	53	11	ability	ability	NOUN
ajfa-16850	53	12	of	of	ADP
ajfa-16850	53	13	a	a	DET
ajfa-16850	53	14	tax	tax	NOUN
ajfa-16850	53	15	liable	liable	ADJ
ajfa-16850	53	16	body	body	NOUN
ajfa-16850	53	17	(	(	PUNCT
ajfa-16850	53	18	individuals	individual	NOUN
ajfa-16850	53	19	or	or	CCONJ
ajfa-16850	53	20	corporate	corporate	ADJ
ajfa-16850	53	21	bodies	body	NOUN
ajfa-16850	53	22	)	)	PUNCT
ajfa-16850	53	23	to	to	PART
ajfa-16850	53	24	submit	submit	VERB
ajfa-16850	53	25	accurate	accurate	ADJ
ajfa-16850	53	26	,	,	PUNCT
ajfa-16850	53	27	comprehensive	comprehensive	ADJ
ajfa-16850	53	28	and	and	CCONJ
ajfa-16850	53	29	satisfactory	satisfactory	ADJ
ajfa-16850	53	30	tax	tax	NOUN
ajfa-16850	53	31	returns	return	NOUN
ajfa-16850	53	32	in	in	ADP
ajfa-16850	53	33	conformity	conformity	NOUN
ajfa-16850	53	34	with	with	ADP
ajfa-16850	53	35	tax	tax	NOUN
ajfa-16850	53	36	laws	law	NOUN
ajfa-16850	53	37	and	and	CCONJ
ajfa-16850	53	38	provisions	provision	NOUN
ajfa-16850	53	39	of	of	ADP
ajfa-16850	53	40	the	the	DET
ajfa-16850	53	41	state	state	NOUN
ajfa-16850	53	42	to	to	ADP
ajfa-16850	53	43	the	the	DET
ajfa-16850	53	44	relevant	relevant	ADJ
ajfa-16850	53	45	tax	tax	NOUN
ajfa-16850	53	46	authority	authority	NOUN
ajfa-16850	53	47	within	within	ADP
ajfa-16850	53	48	their	their	PRON
ajfa-16850	53	49	jurisdiction	jurisdiction	NOUN
ajfa-16850	53	50	for	for	ADP
ajfa-16850	53	51	tax	tax	NOUN
ajfa-16850	53	52	assessment	assessment	NOUN
ajfa-16850	53	53	without	without	ADP
ajfa-16850	53	54	been	be	AUX
ajfa-16850	53	55	coerce	coerce	NOUN
ajfa-16850	53	56	.	.	PUNCT
ajfa-16850	54	1	palil	palil	PROPN
ajfa-16850	54	2	and	and	CCONJ
ajfa-16850	54	3	mustapha	mustapha	PROPN
ajfa-16850	54	4	(	(	PUNCT
ajfa-16850	54	5	2011	2011	NUM
ajfa-16850	54	6	)	)	PUNCT
ajfa-16850	54	7	also	also	ADV
ajfa-16850	54	8	describe	describe	VERB
ajfa-16850	54	9	tax	tax	NOUN
ajfa-16850	54	10	compliance	compliance	NOUN
ajfa-16850	54	11	as	as	ADP
ajfa-16850	54	12	taxpayers	taxpayer	NOUN
ajfa-16850	54	13	'	'	PART
ajfa-16850	54	14	ability	ability	NOUN
ajfa-16850	54	15	and	and	CCONJ
ajfa-16850	54	16	willingness	willingness	NOUN
ajfa-16850	54	17	to	to	PART
ajfa-16850	54	18	comply	comply	VERB
ajfa-16850	54	19	with	with	ADP
ajfa-16850	54	20	relevant	relevant	ADJ
ajfa-16850	54	21	tax	tax	NOUN
ajfa-16850	54	22	laws	law	NOUN
ajfa-16850	54	23	provision	provision	NOUN
ajfa-16850	54	24	which	which	PRON
ajfa-16850	54	25	is	be	AUX
ajfa-16850	54	26	determined	determine	VERB
ajfa-16850	54	27	by	by	ADP
ajfa-16850	54	28	ethics	ethic	NOUN
ajfa-16850	54	29	,	,	PUNCT
ajfa-16850	54	30	culture	culture	NOUN
ajfa-16850	54	31	,	,	PUNCT
ajfa-16850	54	32	legal	legal	ADJ
ajfa-16850	54	33	environment	environment	NOUN
ajfa-16850	54	34	and	and	CCONJ
ajfa-16850	54	35	other	other	ADJ
ajfa-16850	54	36	situational	situational	ADJ
ajfa-16850	54	37	factors	factor	NOUN
ajfa-16850	54	38	at	at	ADP
ajfa-16850	54	39	a	a	DET
ajfa-16850	54	40	particular	particular	ADJ
ajfa-16850	54	41	time	time	NOUN
ajfa-16850	54	42	and	and	CCONJ
ajfa-16850	54	43	place	place	NOUN
ajfa-16850	54	44	.	.	PUNCT
ajfa-16850	55	1	similarly	similarly	ADV
ajfa-16850	55	2	,	,	PUNCT
ajfa-16850	55	3	tax	tax	NOUN
ajfa-16850	55	4	compliance	compliance	NOUN
ajfa-16850	55	5	is	be	AUX
ajfa-16850	55	6	also	also	ADV
ajfa-16850	55	7	defined	define	VERB
ajfa-16850	55	8	by	by	ADP
ajfa-16850	55	9	tax	tax	NOUN
ajfa-16850	55	10	authorities	authority	NOUN
ajfa-16850	55	11	as	as	ADP
ajfa-16850	55	12	to	to	ADP
ajfa-16850	55	13	the	the	DET
ajfa-16850	55	14	ability	ability	NOUN
ajfa-16850	55	15	and	and	CCONJ
ajfa-16850	55	16	willingness	willingness	NOUN
ajfa-16850	55	17	of	of	ADP
ajfa-16850	55	18	taxpayers	taxpayer	NOUN
ajfa-16850	55	19	to	to	PART
ajfa-16850	55	20	cooperate	cooperate	VERB
ajfa-16850	55	21	or	or	CCONJ
ajfa-16850	55	22	comply	comply	VERB
ajfa-16850	55	23	with	with	ADP
ajfa-16850	55	24	tax	tax	NOUN
ajfa-16850	55	25	laws	law	NOUN
ajfa-16850	55	26	by	by	ADP
ajfa-16850	55	27	declaring	declare	VERB
ajfa-16850	55	28	their	their	PRON
ajfa-16850	55	29	true	true	ADJ
ajfa-16850	55	30	,	,	PUNCT
ajfa-16850	55	31	correct	correct	ADJ
ajfa-16850	55	32	and	and	CCONJ
ajfa-16850	55	33	total	total	ADJ
ajfa-16850	55	34	income	income	NOUN
ajfa-16850	55	35	for	for	ADP
ajfa-16850	55	36	the	the	DET
ajfa-16850	55	37	year	year	NOUN
ajfa-16850	55	38	and	and	CCONJ
ajfa-16850	55	39	pay	pay	VERB
ajfa-16850	55	40	the	the	DET
ajfa-16850	55	41	correct	correct	ADJ
ajfa-16850	55	42	/	/	SYM
ajfa-16850	55	43	right	right	ADJ
ajfa-16850	55	44	amount	amount	NOUN
ajfa-16850	55	45	of	of	ADP
ajfa-16850	55	46	tax	tax	NOUN
ajfa-16850	55	47	on	on	ADP
ajfa-16850	55	48	time	time	NOUN
ajfa-16850	55	49	to	to	ADP
ajfa-16850	55	50	the	the	DET
ajfa-16850	55	51	relevant	relevant	ADJ
ajfa-16850	55	52	authority	authority	NOUN
ajfa-16850	55	53	(	(	PUNCT
ajfa-16850	55	54	irs	irs	PROPN
ajfa-16850	55	55	,	,	PUNCT
ajfa-16850	55	56	2009	2009	NUM
ajfa-16850	55	57	;	;	PUNCT
ajfa-16850	55	58	ato	ato	PROPN
ajfa-16850	55	59	,	,	PUNCT
ajfa-16850	55	60	2009	2009	NUM
ajfa-16850	55	61	;	;	PUNCT
ajfa-16850	55	62	irbm	irbm	NOUN
ajfa-16850	55	63	,	,	PUNCT
ajfa-16850	55	64	2009	2009	NUM
ajfa-16850	55	65	;	;	PUNCT
ajfa-16850	55	66	oladipupo	oladipupo	NOUN
ajfa-16850	55	67	&	&	CCONJ
ajfa-16850	55	68	obazee	obazee	PROPN
ajfa-16850	55	69	,	,	PUNCT
ajfa-16850	55	70	2016	2016	NUM
ajfa-16850	55	71	;	;	PUNCT
ajfa-16850	55	72	olaoye	olaoye	PROPN
ajfa-16850	55	73	&	&	CCONJ
ajfa-16850	55	74	ekundayo	ekundayo	PROPN
ajfa-16850	55	75	,	,	PUNCT
ajfa-16850	55	76	2019	2019	NUM
ajfa-16850	55	77	)	)	PUNCT
ajfa-16850	55	78	.	.	PUNCT
ajfa-16850	56	1	government	government	NOUN
ajfa-16850	56	2	effort	effort	NOUN
ajfa-16850	56	3	increases	increase	VERB
ajfa-16850	56	4	the	the	DET
ajfa-16850	56	5	tax	tax	NOUN
ajfa-16850	56	6	compliance	compliance	NOUN
ajfa-16850	56	7	among	among	ADP
ajfa-16850	56	8	the	the	DET
ajfa-16850	56	9	tax	tax	NOUN
ajfa-16850	56	10	liable	liable	ADJ
ajfa-16850	56	11	bodies	body	NOUN
ajfa-16850	56	12	,	,	PUNCT
ajfa-16850	56	13	introduced	introduce	VERB
ajfa-16850	56	14	a	a	DET
ajfa-16850	56	15	self	self	NOUN
ajfa-16850	56	16	-	-	PUNCT
ajfa-16850	56	17	assessment	assessment	NOUN
ajfa-16850	56	18	approach	approach	NOUN
ajfa-16850	56	19	.	.	PUNCT
ajfa-16850	57	1	self	self	NOUN
ajfa-16850	57	2	-	-	PUNCT
ajfa-16850	57	3	assessment	assessment	NOUN
ajfa-16850	57	4	was	be	AUX
ajfa-16850	57	5	introduced	introduce	VERB
ajfa-16850	57	6	effect	effect	NOUN
ajfa-16850	57	7	from	from	ADP
ajfa-16850	57	8	the	the	DET
ajfa-16850	57	9	1996	1996	NUM
ajfa-16850	57	10	year	year	NOUN
ajfa-16850	57	11	of	of	ADP
ajfa-16850	57	12	assessment	assessment	NOUN
ajfa-16850	57	13	to	to	PART
ajfa-16850	57	14	encourage	encourage	VERB
ajfa-16850	57	15	voluntary	voluntary	ADJ
ajfa-16850	57	16	declaration	declaration	NOUN
ajfa-16850	57	17	of	of	ADP
ajfa-16850	57	18	incomes	income	NOUN
ajfa-16850	57	19	and	and	CCONJ
ajfa-16850	57	20	compliance	compliance	NOUN
ajfa-16850	57	21	,	,	PUNCT
ajfa-16850	57	22	to	to	PART
ajfa-16850	57	23	reduce	reduce	VERB
ajfa-16850	57	24	tax	tax	NOUN
ajfa-16850	57	25	evasion	evasion	NOUN
ajfa-16850	57	26	and	and	CCONJ
ajfa-16850	57	27	enable	enable	VERB
ajfa-16850	57	28	taxpayers	taxpayer	NOUN
ajfa-16850	57	29	to	to	PART
ajfa-16850	57	30	make	make	VERB
ajfa-16850	57	31	returns	return	NOUN
ajfa-16850	57	32	within	within	ADP
ajfa-16850	57	33	the	the	DET
ajfa-16850	57	34	stipulated	stipulate	VERB
ajfa-16850	57	35	time	time	NOUN
ajfa-16850	57	36	limit	limit	NOUN
ajfa-16850	57	37	.	.	PUNCT
ajfa-16850	58	1	it	it	PRON
ajfa-16850	58	2	is	be	AUX
ajfa-16850	58	3	the	the	DET
ajfa-16850	58	4	most	most	ADV
ajfa-16850	58	5	convenient	convenient	ADJ
ajfa-16850	58	6	method	method	NOUN
ajfa-16850	58	7	to	to	PART
ajfa-16850	58	8	ensure	ensure	VERB
ajfa-16850	58	9	prompt	prompt	ADJ
ajfa-16850	58	10	payment	payment	NOUN
ajfa-16850	58	11	of	of	ADP
ajfa-16850	58	12	tax	tax	NOUN
ajfa-16850	58	13	,	,	PUNCT
ajfa-16850	58	14	as	as	SCONJ
ajfa-16850	58	15	it	it	PRON
ajfa-16850	58	16	enables	enable	VERB
ajfa-16850	58	17	the	the	DET
ajfa-16850	58	18	taxpayer	taxpayer	NOUN
ajfa-16850	58	19	to	to	PART
ajfa-16850	58	20	compute	compute	VERB
ajfa-16850	58	21	their	their	PRON
ajfa-16850	58	22	tax	tax	NOUN
ajfa-16850	58	23	and	and	CCONJ
ajfa-16850	58	24	capital	capital	NOUN
ajfa-16850	58	25	allowances	allowance	NOUN
ajfa-16850	58	26	liability	liability	NOUN
ajfa-16850	58	27	and	and	CCONJ
ajfa-16850	58	28	remitted	remit	VERB
ajfa-16850	58	29	same	same	ADJ
ajfa-16850	58	30	to	to	ADP
ajfa-16850	58	31	the	the	DET
ajfa-16850	58	32	government	government	NOUN
ajfa-16850	58	33	purse	purse	NOUN
ajfa-16850	58	34	within	within	ADP
ajfa-16850	58	35	the	the	DET
ajfa-16850	58	36	time	time	NOUN
ajfa-16850	58	37	frame	frame	NOUN
ajfa-16850	58	38	(	(	PUNCT
ajfa-16850	58	39	olaoye	olaoye	ADJ
ajfa-16850	58	40	,	,	PUNCT
ajfa-16850	58	41	2008	2008	NUM
ajfa-16850	58	42	;	;	PUNCT
ajfa-16850	58	43	olatunji	olatunji	X
ajfa-16850	58	44	et	et	PROPN
ajfa-16850	58	45	al	al	PROPN
ajfa-16850	58	46	.	.	PROPN
ajfa-16850	58	47	,	,	PUNCT
ajfa-16850	58	48	2001	2001	NUM
ajfa-16850	58	49	;	;	PUNCT
ajfa-16850	58	50	verboon	verboon	PROPN
ajfa-16850	58	51	&	&	CCONJ
ajfa-16850	58	52	van	van	PROPN
ajfa-16850	58	53	dijke	dijke	PROPN
ajfa-16850	58	54	,	,	PUNCT
ajfa-16850	58	55	2014	2014	NUM
ajfa-16850	58	56	)	)	PUNCT
ajfa-16850	58	57	.	.	PUNCT
ajfa-16850	59	1	despite	despite	SCONJ
ajfa-16850	59	2	the	the	DET
ajfa-16850	59	3	government	government	NOUN
ajfa-16850	59	4	effort	effort	NOUN
ajfa-16850	59	5	through	through	ADP
ajfa-16850	59	6	the	the	DET
ajfa-16850	59	7	relevant	relevant	ADJ
ajfa-16850	59	8	tax	tax	NOUN
ajfa-16850	59	9	authority	authority	NOUN
ajfa-16850	59	10	's	's	PART
ajfa-16850	59	11	to	to	PART
ajfa-16850	59	12	encourage	encourage	VERB
ajfa-16850	59	13	tax	tax	NOUN
ajfa-16850	59	14	compliance	compliance	NOUN
ajfa-16850	59	15	among	among	ADP
ajfa-16850	59	16	the	the	DET
ajfa-16850	59	17	taxpayers	taxpayer	NOUN
ajfa-16850	59	18	,	,	PUNCT
ajfa-16850	59	19	non	non	ADJ
ajfa-16850	59	20	-	-	NOUN
ajfa-16850	59	21	compliance	compliance	NOUN
ajfa-16850	59	22	still	still	ADV
ajfa-16850	59	23	persist	persist	VERB
ajfa-16850	59	24	which	which	PRON
ajfa-16850	59	25	is	be	AUX
ajfa-16850	59	26	"	"	PUNCT
ajfa-16850	59	27	the	the	DET
ajfa-16850	59	28	failure	failure	NOUN
ajfa-16850	59	29	of	of	ADP
ajfa-16850	59	30	the	the	DET
ajfa-16850	59	31	tax	tax	NOUN
ajfa-16850	59	32	liable	liable	ADJ
ajfa-16850	59	33	bodies	body	NOUN
ajfa-16850	59	34	either	either	CCONJ
ajfa-16850	59	35	intentionally	intentionally	ADV
ajfa-16850	59	36	or	or	CCONJ
ajfa-16850	59	37	non	non	ADJ
ajfa-16850	59	38	-	-	ADJ
ajfa-16850	59	39	intentionally	intentionally	ADV
ajfa-16850	59	40	,	,	PUNCT
ajfa-16850	59	41	deliberate	deliberate	ADJ
ajfa-16850	59	42	or	or	CCONJ
ajfa-16850	59	43	not	not	PART
ajfa-16850	59	44	deliberate	deliberate	ADJ
ajfa-16850	59	45	(	(	PUNCT
ajfa-16850	59	46	avoidance	avoidance	NOUN
ajfa-16850	59	47	or	or	CCONJ
ajfa-16850	59	48	evasion	evasion	NOUN
ajfa-16850	59	49	)	)	PUNCT
ajfa-16850	59	50	to	to	PART
ajfa-16850	59	51	meet	meet	VERB
ajfa-16850	59	52	their	their	PRON
ajfa-16850	59	53	tax	tax	NOUN
ajfa-16850	59	54	obligations	obligation	NOUN
ajfa-16850	59	55	to	to	ADP
ajfa-16850	59	56	the	the	DET
ajfa-16850	59	57	relevant	relevant	ADJ
ajfa-16850	59	58	tax	tax	NOUN
ajfa-16850	59	59	agent	agent	NOUN
ajfa-16850	59	60	(	(	PUNCT
ajfa-16850	59	61	jaidi	jaidi	PROPN
ajfa-16850	59	62	,	,	PUNCT
ajfa-16850	59	63	noordin	noordin	NOUN
ajfa-16850	59	64	&	&	CCONJ
ajfa-16850	59	65	kassim	kassim	PROPN
ajfa-16850	59	66	,	,	PUNCT
ajfa-16850	59	67	2013	2013	NUM
ajfa-16850	59	68	;	;	PUNCT
ajfa-16850	59	69	kinsey	kinsey	NOUN
ajfa-16850	59	70	,	,	PUNCT
ajfa-16850	59	71	1985	1985	NUM
ajfa-16850	59	72	)	)	PUNCT
ajfa-16850	59	73	.	.	PUNCT
ajfa-16850	60	1	non	non	ADJ
ajfa-16850	60	2	-	-	NOUN
ajfa-16850	60	3	compliance	compliance	NOUN
ajfa-16850	60	4	does	do	AUX
ajfa-16850	60	5	happen	happen	VERB
ajfa-16850	60	6	when	when	SCONJ
ajfa-16850	60	7	taxpayers	taxpayer	NOUN
ajfa-16850	60	8	'	'	PART
ajfa-16850	60	9	cleverly	cleverly	ADV
ajfa-16850	60	10	capitalized	capitalize	VERB
ajfa-16850	60	11	on	on	ADP
ajfa-16850	60	12	tax	tax	NOUN
ajfa-16850	60	13	law	law	NOUN
ajfa-16850	60	14	loopholes	loophole	NOUN
ajfa-16850	60	15	to	to	PART
ajfa-16850	60	16	reduce	reduce	VERB
ajfa-16850	60	17	their	their	PRON
ajfa-16850	60	18	tax	tax	NOUN
ajfa-16850	60	19	burden	burden	NOUN
ajfa-16850	60	20	,	,	PUNCT
ajfa-16850	60	21	and	and	CCONJ
ajfa-16850	60	22	other	other	ADJ
ajfa-16850	60	23	factors	factor	NOUN
ajfa-16850	60	24	could	could	AUX
ajfa-16850	60	25	be	be	AUX
ajfa-16850	60	26	carelessness	carelessness	NOUN
ajfa-16850	60	27	,	,	PUNCT
ajfa-16850	60	28	such	such	ADJ
ajfa-16850	60	29	as	as	ADP
ajfa-16850	60	30	forgetting	forget	VERB
ajfa-16850	60	31	to	to	PART
ajfa-16850	60	32	pay	pay	VERB
ajfa-16850	60	33	their	their	PRON
ajfa-16850	60	34	tax	tax	NOUN
ajfa-16850	60	35	,	,	PUNCT
ajfa-16850	60	36	tax	tax	NOUN
ajfa-16850	60	37	calculating	calculate	VERB
ajfa-16850	60	38	error	error	NOUN
ajfa-16850	60	39	and	and	CCONJ
ajfa-16850	60	40	even	even	ADV
ajfa-16850	60	41	more	more	ADV
ajfa-16850	60	42	critical	critical	ADJ
ajfa-16850	60	43	asian	asian	ADJ
ajfa-16850	60	44	journal	journal	NOUN
ajfa-16850	60	45	of	of	ADP
ajfa-16850	60	46	finance	finance	PROPN
ajfa-16850	60	47	&	&	CCONJ
ajfa-16850	60	48	accounting	accounting	PROPN
ajfa-16850	60	49	issn	issn	PROPN
ajfa-16850	60	50	1946	1946	NUM
ajfa-16850	60	51	-	-	PUNCT
ajfa-16850	60	52	052x	052x	NOUN
ajfa-16850	60	53	2020	2020	NUM
ajfa-16850	60	54	,	,	PUNCT
ajfa-16850	60	55	vol	vol	NOUN
ajfa-16850	60	56	.	.	PROPN
ajfa-16850	61	1	12	12	NUM
ajfa-16850	61	2	,	,	PUNCT
ajfa-16850	61	3	no	no	INTJ
ajfa-16850	61	4	.	.	NOUN
ajfa-16850	61	5	1	1	NUM
ajfa-16850	61	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	61	7	120	120	NUM
ajfa-16850	61	8	factor	factor	NOUN
ajfa-16850	61	9	is	be	AUX
ajfa-16850	61	10	the	the	DET
ajfa-16850	61	11	taxpayer	taxpayer	NOUN
ajfa-16850	61	12	illiteracy	illiteracy	NOUN
ajfa-16850	61	13	and	and	CCONJ
ajfa-16850	61	14	information	information	NOUN
ajfa-16850	61	15	asymmetric	asymmetric	ADJ
ajfa-16850	61	16	about	about	ADP
ajfa-16850	61	17	tax	tax	NOUN
ajfa-16850	61	18	law	law	NOUN
ajfa-16850	61	19	.	.	PUNCT
ajfa-16850	62	1	on	on	ADP
ajfa-16850	62	2	the	the	DET
ajfa-16850	62	3	other	other	ADJ
ajfa-16850	62	4	hand	hand	NOUN
ajfa-16850	62	5	,	,	PUNCT
ajfa-16850	62	6	tax	tax	NOUN
ajfa-16850	62	7	fraud	fraud	NOUN
ajfa-16850	62	8	or	or	CCONJ
ajfa-16850	62	9	a	a	DET
ajfa-16850	62	10	crime	crime	NOUN
ajfa-16850	62	11	is	be	AUX
ajfa-16850	62	12	a	a	DET
ajfa-16850	62	13	type	type	NOUN
ajfa-16850	62	14	of	of	ADP
ajfa-16850	62	15	non	non	NOUN
ajfa-16850	62	16	-	-	NOUN
ajfa-16850	62	17	compliance	compliance	NOUN
ajfa-16850	62	18	willfully	willfully	ADV
ajfa-16850	62	19	done	do	VERB
ajfa-16850	62	20	by	by	ADP
ajfa-16850	62	21	the	the	DET
ajfa-16850	62	22	taxpayers	taxpayer	NOUN
ajfa-16850	62	23	against	against	ADP
ajfa-16850	62	24	the	the	DET
ajfa-16850	62	25	tax	tax	NOUN
ajfa-16850	62	26	law	law	NOUN
ajfa-16850	62	27	(	(	PUNCT
ajfa-16850	62	28	jaidi	jaidi	NOUN
ajfa-16850	62	29	,	,	PUNCT
ajfa-16850	62	30	noordin	noordin	NOUN
ajfa-16850	62	31	&	&	CCONJ
ajfa-16850	62	32	kassim	kassim	PROPN
ajfa-16850	62	33	,	,	PUNCT
ajfa-16850	62	34	2013	2013	NUM
ajfa-16850	62	35	;	;	PUNCT
ajfa-16850	62	36	kpmg	kpmg	PROPN
ajfa-16850	62	37	,	,	PUNCT
ajfa-16850	62	38	2017	2017	NUM
ajfa-16850	62	39	)	)	PUNCT
ajfa-16850	62	40	.	.	PUNCT
ajfa-16850	63	1	in	in	ADP
ajfa-16850	63	2	other	other	ADJ
ajfa-16850	63	3	to	to	PART
ajfa-16850	63	4	reduced	reduce	VERB
ajfa-16850	63	5	and	and	CCONJ
ajfa-16850	63	6	at	at	ADP
ajfa-16850	63	7	the	the	DET
ajfa-16850	63	8	same	same	ADJ
ajfa-16850	63	9	time	time	NOUN
ajfa-16850	63	10	fight	fight	VERB
ajfa-16850	63	11	the	the	DET
ajfa-16850	63	12	menace	menace	NOUN
ajfa-16850	63	13	of	of	ADP
ajfa-16850	63	14	non	non	ADJ
ajfa-16850	63	15	-	-	NOUN
ajfa-16850	63	16	compliance	compliance	ADJ
ajfa-16850	63	17	,	,	PUNCT
ajfa-16850	63	18	government	government	NOUN
ajfa-16850	63	19	at	at	ADP
ajfa-16850	63	20	a	a	DET
ajfa-16850	63	21	different	different	ADJ
ajfa-16850	63	22	level	level	NOUN
ajfa-16850	63	23	and	and	CCONJ
ajfa-16850	63	24	in	in	ADP
ajfa-16850	63	25	various	various	ADJ
ajfa-16850	63	26	state	state	NOUN
ajfa-16850	63	27	introduce	introduce	VERB
ajfa-16850	63	28	the	the	DET
ajfa-16850	63	29	concept	concept	NOUN
ajfa-16850	63	30	of	of	ADP
ajfa-16850	63	31	a	a	DET
ajfa-16850	63	32	tax	tax	NOUN
ajfa-16850	63	33	audit	audit	NOUN
ajfa-16850	63	34	to	to	ADP
ajfa-16850	63	35	enforced	enforce	VERB
ajfa-16850	63	36	compliance	compliance	NOUN
ajfa-16850	63	37	.	.	PUNCT
ajfa-16850	64	1	tax	tax	NOUN
ajfa-16850	64	2	audit	audit	NOUN
ajfa-16850	64	3	:	:	PUNCT
ajfa-16850	64	4	auditing	auditing	NOUN
ajfa-16850	64	5	is	be	AUX
ajfa-16850	64	6	an	an	DET
ajfa-16850	64	7	independent	independent	ADJ
ajfa-16850	64	8	examination	examination	NOUN
ajfa-16850	64	9	and	and	CCONJ
ajfa-16850	64	10	expression	expression	NOUN
ajfa-16850	64	11	of	of	ADP
ajfa-16850	64	12	opinion	opinion	NOUN
ajfa-16850	64	13	on	on	ADP
ajfa-16850	64	14	the	the	DET
ajfa-16850	64	15	financial	financial	ADJ
ajfa-16850	64	16	statement	statement	NOUN
ajfa-16850	64	17	of	of	ADP
ajfa-16850	64	18	an	an	DET
ajfa-16850	64	19	enterprise	enterprise	NOUN
ajfa-16850	64	20	by	by	ADP
ajfa-16850	64	21	an	an	DET
ajfa-16850	64	22	external	external	ADJ
ajfa-16850	64	23	auditor	auditor	NOUN
ajfa-16850	64	24	in	in	ADP
ajfa-16850	64	25	accordance	accordance	NOUN
ajfa-16850	64	26	with	with	ADP
ajfa-16850	64	27	his	his	PRON
ajfa-16850	64	28	terms	term	NOUN
ajfa-16850	64	29	of	of	ADP
ajfa-16850	64	30	engagement	engagement	NOUN
ajfa-16850	64	31	and	and	CCONJ
ajfa-16850	64	32	compliance	compliance	NOUN
ajfa-16850	64	33	with	with	ADP
ajfa-16850	64	34	statutory	statutory	ADJ
ajfa-16850	64	35	regulation	regulation	NOUN
ajfa-16850	64	36	and	and	CCONJ
ajfa-16850	64	37	professional	professional	ADJ
ajfa-16850	64	38	requirements	requirement	NOUN
ajfa-16850	64	39	(	(	PUNCT
ajfa-16850	64	40	oladipupu	oladipupu	ADJ
ajfa-16850	64	41	,	,	PUNCT
ajfa-16850	64	42	2005	2005	NUM
ajfa-16850	64	43	)	)	PUNCT
ajfa-16850	64	44	,	,	PUNCT
ajfa-16850	64	45	while	while	SCONJ
ajfa-16850	64	46	on	on	ADP
ajfa-16850	64	47	the	the	DET
ajfa-16850	64	48	other	other	ADJ
ajfa-16850	64	49	hand	hand	NOUN
ajfa-16850	64	50	,	,	PUNCT
ajfa-16850	64	51	taxation	taxation	NOUN
ajfa-16850	64	52	as	as	SCONJ
ajfa-16850	64	53	been	be	AUX
ajfa-16850	64	54	described	describe	VERB
ajfa-16850	64	55	by	by	ADP
ajfa-16850	64	56	some	some	DET
ajfa-16850	64	57	authors	author	NOUN
ajfa-16850	64	58	,	,	PUNCT
ajfa-16850	64	59	is	be	AUX
ajfa-16850	64	60	the	the	DET
ajfa-16850	64	61	inherent	inherent	ADJ
ajfa-16850	64	62	power	power	NOUN
ajfa-16850	64	63	of	of	ADP
ajfa-16850	64	64	the	the	DET
ajfa-16850	64	65	state	state	NOUN
ajfa-16850	64	66	,	,	PUNCT
ajfa-16850	64	67	exercised	exercise	VERB
ajfa-16850	64	68	through	through	ADP
ajfa-16850	64	69	the	the	DET
ajfa-16850	64	70	legislature	legislature	NOUN
ajfa-16850	64	71	,	,	PUNCT
ajfa-16850	64	72	to	to	PART
ajfa-16850	64	73	impose	impose	VERB
ajfa-16850	64	74	financial	financial	ADJ
ajfa-16850	64	75	burdens	burden	NOUN
ajfa-16850	64	76	upon	upon	SCONJ
ajfa-16850	64	77	tax	tax	NOUN
ajfa-16850	64	78	liable	liable	ADJ
ajfa-16850	64	79	citizen	citizen	NOUN
ajfa-16850	64	80	within	within	ADP
ajfa-16850	64	81	its	its	PRON
ajfa-16850	64	82	jurisdiction	jurisdiction	NOUN
ajfa-16850	64	83	for	for	ADP
ajfa-16850	64	84	raising	raise	VERB
ajfa-16850	64	85	revenues	revenue	NOUN
ajfa-16850	64	86	to	to	PART
ajfa-16850	64	87	carry	carry	VERB
ajfa-16850	64	88	out	out	ADP
ajfa-16850	64	89	the	the	DET
ajfa-16850	64	90	constitutional	constitutional	ADJ
ajfa-16850	64	91	duties	duty	NOUN
ajfa-16850	64	92	of	of	ADP
ajfa-16850	64	93	government	government	NOUN
ajfa-16850	64	94	(	(	PUNCT
ajfa-16850	64	95	modugu	modugu	NOUN
ajfa-16850	64	96	&	&	CCONJ
ajfa-16850	64	97	anyaduba	anyaduba	NOUN
ajfa-16850	64	98	,	,	PUNCT
ajfa-16850	64	99	2014	2014	NUM
ajfa-16850	64	100	;	;	PUNCT
ajfa-16850	64	101	palil	palil	PROPN
ajfa-16850	64	102	&	&	CCONJ
ajfa-16850	64	103	mustapha	mustapha	PROPN
ajfa-16850	64	104	,	,	PUNCT
ajfa-16850	64	105	2011	2011	NUM
ajfa-16850	64	106	;	;	PUNCT
ajfa-16850	64	107	ojo	ojo	NOUN
ajfa-16850	64	108	,	,	PUNCT
ajfa-16850	64	109	2016	2016	NUM
ajfa-16850	64	110	)	)	PUNCT
ajfa-16850	64	111	.	.	PUNCT
ajfa-16850	65	1	however	however	ADV
ajfa-16850	65	2	,	,	PUNCT
ajfa-16850	65	3	this	this	DET
ajfa-16850	65	4	constitutional	constitutional	ADJ
ajfa-16850	65	5	duty	duty	NOUN
ajfa-16850	65	6	has	have	AUX
ajfa-16850	65	7	been	be	AUX
ajfa-16850	65	8	frustrated	frustrate	VERB
ajfa-16850	65	9	by	by	ADP
ajfa-16850	65	10	tax	tax	NOUN
ajfa-16850	65	11	evasion	evasion	NOUN
ajfa-16850	65	12	and	and	CCONJ
ajfa-16850	65	13	tax	tax	NOUN
ajfa-16850	65	14	avoidance	avoidance	NOUN
ajfa-16850	65	15	,	,	PUNCT
ajfa-16850	65	16	and	and	CCONJ
ajfa-16850	65	17	in	in	ADP
ajfa-16850	65	18	other	other	ADJ
ajfa-16850	65	19	to	to	PART
ajfa-16850	65	20	combat	combat	VERB
ajfa-16850	65	21	this	this	DET
ajfa-16850	65	22	ugly	ugly	ADJ
ajfa-16850	65	23	phenomenon	phenomenon	NOUN
ajfa-16850	65	24	,	,	PUNCT
ajfa-16850	65	25	government	government	NOUN
ajfa-16850	65	26	at	at	ADP
ajfa-16850	65	27	a	a	DET
ajfa-16850	65	28	various	various	ADJ
ajfa-16850	65	29	level	level	NOUN
ajfa-16850	65	30	most	most	ADV
ajfa-16850	65	31	especially	especially	ADV
ajfa-16850	65	32	in	in	ADP
ajfa-16850	65	33	nigeria	nigeria	PROPN
ajfa-16850	65	34	have	have	AUX
ajfa-16850	65	35	introduced	introduce	VERB
ajfa-16850	65	36	a	a	DET
ajfa-16850	65	37	tax	tax	NOUN
ajfa-16850	65	38	audit	audit	NOUN
ajfa-16850	65	39	into	into	ADP
ajfa-16850	65	40	their	their	PRON
ajfa-16850	65	41	tax	tax	NOUN
ajfa-16850	65	42	system	system	NOUN
ajfa-16850	65	43	(	(	PUNCT
ajfa-16850	65	44	modugu	modugu	PROPN
ajfa-16850	65	45	&	&	CCONJ
ajfa-16850	65	46	anyaduba,2014	anyaduba,2014	PROPN
ajfa-16850	65	47	;	;	PUNCT
ajfa-16850	65	48	olaoye	olaoye	ADJ
ajfa-16850	65	49	,	,	PUNCT
ajfa-16850	65	50	ayeni	ayeni	PROPN
ajfa-16850	65	51	&	&	CCONJ
ajfa-16850	65	52	alaran	alaran	PROPN
ajfa-16850	65	53	-	-	PUNCT
ajfa-16850	65	54	ajewole	ajewole	NOUN
ajfa-16850	65	55	,	,	PUNCT
ajfa-16850	65	56	2017	2017	NUM
ajfa-16850	65	57	)	)	PUNCT
ajfa-16850	65	58	.	.	PUNCT
ajfa-16850	66	1	according	accord	VERB
ajfa-16850	66	2	to	to	ADP
ajfa-16850	66	3	oecd	oecd	PROPN
ajfa-16850	66	4	(	(	PUNCT
ajfa-16850	66	5	2006	2006	NUM
ajfa-16850	66	6	)	)	PUNCT
ajfa-16850	66	7	,	,	PUNCT
ajfa-16850	66	8	a	a	DET
ajfa-16850	66	9	tax	tax	NOUN
ajfa-16850	66	10	audit	audit	NOUN
ajfa-16850	66	11	is	be	AUX
ajfa-16850	66	12	described	describe	VERB
ajfa-16850	66	13	as	as	ADP
ajfa-16850	66	14	an	an	DET
ajfa-16850	66	15	examination	examination	NOUN
ajfa-16850	66	16	of	of	ADP
ajfa-16850	66	17	the	the	DET
ajfa-16850	66	18	record	record	NOUN
ajfa-16850	66	19	to	to	PART
ajfa-16850	66	20	satisfy	satisfy	VERB
ajfa-16850	66	21	whether	whether	SCONJ
ajfa-16850	66	22	a	a	DET
ajfa-16850	66	23	taxpayer	taxpayer	NOUN
ajfa-16850	66	24	has	have	AUX
ajfa-16850	66	25	correctly	correctly	ADV
ajfa-16850	66	26	disclosed	disclose	VERB
ajfa-16850	66	27	and	and	CCONJ
ajfa-16850	66	28	reported	report	VERB
ajfa-16850	66	29	their	their	PRON
ajfa-16850	66	30	tax	tax	NOUN
ajfa-16850	66	31	liability	liability	NOUN
ajfa-16850	66	32	and	and	CCONJ
ajfa-16850	66	33	fulfilled	fulfil	VERB
ajfa-16850	66	34	other	other	ADJ
ajfa-16850	66	35	obligations	obligation	NOUN
ajfa-16850	66	36	.	.	PUNCT
ajfa-16850	67	1	in	in	ADP
ajfa-16850	67	2	another	another	DET
ajfa-16850	67	3	view	view	NOUN
ajfa-16850	67	4	,	,	PUNCT
ajfa-16850	67	5	adeniran	adeniran	VERB
ajfa-16850	67	6	et	et	PROPN
ajfa-16850	67	7	al	al	PROPN
ajfa-16850	67	8	.	.	PROPN
ajfa-16850	68	1	(	(	PUNCT
ajfa-16850	68	2	2013	2013	NUM
ajfa-16850	68	3	)	)	PUNCT
ajfa-16850	69	1	,	,	PUNCT
ajfa-16850	69	2	opined	opine	VERB
ajfa-16850	69	3	that	that	SCONJ
ajfa-16850	69	4	tax	tax	NOUN
ajfa-16850	69	5	audit	audit	NOUN
ajfa-16850	69	6	just	just	ADV
ajfa-16850	69	7	like	like	ADP
ajfa-16850	69	8	financial	financial	ADJ
ajfa-16850	69	9	audit	audit	NOUN
ajfa-16850	69	10	involves	involve	VERB
ajfa-16850	69	11	the	the	DET
ajfa-16850	69	12	review	review	NOUN
ajfa-16850	69	13	of	of	ADP
ajfa-16850	69	14	taxpayer	taxpayer	NOUN
ajfa-16850	69	15	financial	financial	ADJ
ajfa-16850	69	16	records	record	NOUN
ajfa-16850	69	17	in	in	ADP
ajfa-16850	69	18	other	other	ADJ
ajfa-16850	69	19	to	to	PART
ajfa-16850	69	20	determine	determine	VERB
ajfa-16850	69	21	the	the	DET
ajfa-16850	69	22	level	level	NOUN
ajfa-16850	69	23	of	of	ADP
ajfa-16850	69	24	compliance	compliance	NOUN
ajfa-16850	69	25	with	with	ADP
ajfa-16850	69	26	tax	tax	NOUN
ajfa-16850	69	27	laws	law	NOUN
ajfa-16850	69	28	of	of	ADP
ajfa-16850	69	29	the	the	DET
ajfa-16850	69	30	territory	territory	NOUN
ajfa-16850	69	31	.	.	PUNCT
ajfa-16850	70	1	for	for	ADP
ajfa-16850	70	2	a	a	DET
ajfa-16850	70	3	successful	successful	ADJ
ajfa-16850	70	4	audit	audit	NOUN
ajfa-16850	70	5	,	,	PUNCT
ajfa-16850	70	6	the	the	DET
ajfa-16850	70	7	auditor	auditor	NOUN
ajfa-16850	70	8	must	must	AUX
ajfa-16850	70	9	organize	organize	VERB
ajfa-16850	70	10	his	his	PRON
ajfa-16850	70	11	work	work	NOUN
ajfa-16850	70	12	in	in	ADP
ajfa-16850	70	13	such	such	DET
ajfa-16850	70	14	a	a	DET
ajfa-16850	70	15	way	way	NOUN
ajfa-16850	70	16	that	that	PRON
ajfa-16850	70	17	the	the	DET
ajfa-16850	70	18	assignment	assignment	NOUN
ajfa-16850	70	19	is	be	AUX
ajfa-16850	70	20	accomplished	accomplish	VERB
ajfa-16850	70	21	economically	economically	ADV
ajfa-16850	70	22	and	and	CCONJ
ajfa-16850	70	23	efficiently	efficiently	ADV
ajfa-16850	70	24	without	without	ADP
ajfa-16850	70	25	additional	additional	ADJ
ajfa-16850	70	26	cost	cost	NOUN
ajfa-16850	70	27	.	.	PUNCT
ajfa-16850	71	1	corroborating	corroborate	VERB
ajfa-16850	71	2	this	this	DET
ajfa-16850	71	3	olaoye	olaoye	NOUN
ajfa-16850	71	4	and	and	CCONJ
ajfa-16850	71	5	ekundayo	ekundayo	PROPN
ajfa-16850	71	6	(	(	PUNCT
ajfa-16850	71	7	2019	2019	NUM
ajfa-16850	71	8	)	)	PUNCT
ajfa-16850	71	9	define	define	VERB
ajfa-16850	71	10	tax	tax	NOUN
ajfa-16850	71	11	audit	audit	NOUN
ajfa-16850	71	12	as	as	ADP
ajfa-16850	71	13	"	"	PUNCT
ajfa-16850	71	14	an	an	DET
ajfa-16850	71	15	examination	examination	NOUN
ajfa-16850	71	16	of	of	ADP
ajfa-16850	71	17	an	an	DET
ajfa-16850	71	18	organization	organization	NOUN
ajfa-16850	71	19	or	or	CCONJ
ajfa-16850	71	20	individual	individual	NOUN
ajfa-16850	71	21	's	's	PART
ajfa-16850	71	22	tax	tax	NOUN
ajfa-16850	71	23	report	report	NOUN
ajfa-16850	71	24	by	by	ADP
ajfa-16850	71	25	the	the	DET
ajfa-16850	71	26	relevant	relevant	ADJ
ajfa-16850	71	27	tax	tax	NOUN
ajfa-16850	71	28	authorities	authority	NOUN
ajfa-16850	71	29	to	to	PART
ajfa-16850	71	30	ascertain	ascertain	VERB
ajfa-16850	71	31	compliance	compliance	NOUN
ajfa-16850	71	32	with	with	ADP
ajfa-16850	71	33	applicable	applicable	ADJ
ajfa-16850	71	34	tax	tax	NOUN
ajfa-16850	71	35	laws	law	NOUN
ajfa-16850	71	36	and	and	CCONJ
ajfa-16850	71	37	regulations	regulation	NOUN
ajfa-16850	71	38	of	of	ADP
ajfa-16850	71	39	the	the	DET
ajfa-16850	71	40	state	state	NOUN
ajfa-16850	71	41	"	"	PUNCT
ajfa-16850	71	42	.	.	PUNCT
ajfa-16850	72	1	he	he	PRON
ajfa-16850	72	2	further	far	ADV
ajfa-16850	72	3	stated	state	VERB
ajfa-16850	72	4	that	that	SCONJ
ajfa-16850	72	5	tax	tax	NOUN
ajfa-16850	72	6	audit	audit	NOUN
ajfa-16850	72	7	is	be	AUX
ajfa-16850	72	8	an	an	DET
ajfa-16850	72	9	exercise	exercise	NOUN
ajfa-16850	72	10	of	of	ADP
ajfa-16850	72	11	internal	internal	ADJ
ajfa-16850	72	12	revenue	revenue	NOUN
ajfa-16850	72	13	service	service	NOUN
ajfa-16850	72	14	officer	officer	NOUN
ajfa-16850	72	15	to	to	PART
ajfa-16850	72	16	confirm	confirm	VERB
ajfa-16850	72	17	the	the	DET
ajfa-16850	72	18	correctness	correctness	NOUN
ajfa-16850	72	19	and	and	CCONJ
ajfa-16850	72	20	accuracy	accuracy	NOUN
ajfa-16850	72	21	of	of	ADP
ajfa-16850	72	22	the	the	DET
ajfa-16850	72	23	figure	figure	NOUN
ajfa-16850	72	24	put	put	VERB
ajfa-16850	72	25	up	up	ADP
ajfa-16850	72	26	on	on	ADP
ajfa-16850	72	27	your	your	PRON
ajfa-16850	72	28	tax	tax	NOUN
ajfa-16850	72	29	return	return	NOUN
ajfa-16850	72	30	(	(	PUNCT
ajfa-16850	72	31	mukhtar	mukhtar	PROPN
ajfa-16850	72	32	,	,	PUNCT
ajfa-16850	72	33	kerosi	kerosi	NOUN
ajfa-16850	72	34	and	and	CCONJ
ajfa-16850	72	35	ondabu	ondabu	NOUN
ajfa-16850	72	36	,	,	PUNCT
ajfa-16850	72	37	2015	2015	NUM
ajfa-16850	72	38	)	)	PUNCT
ajfa-16850	72	39	.	.	PUNCT
ajfa-16850	73	1	tax	tax	NOUN
ajfa-16850	73	2	audit	audit	NOUN
ajfa-16850	73	3	is	be	AUX
ajfa-16850	73	4	best	well	ADV
ajfa-16850	73	5	carried	carry	VERB
ajfa-16850	73	6	out	out	ADP
ajfa-16850	73	7	either	either	CCONJ
ajfa-16850	73	8	as	as	ADP
ajfa-16850	73	9	desk	desk	NOUN
ajfa-16850	73	10	audit	audit	NOUN
ajfa-16850	73	11	,	,	PUNCT
ajfa-16850	73	12	field	field	NOUN
ajfa-16850	73	13	audit	audit	NOUN
ajfa-16850	73	14	or	or	CCONJ
ajfa-16850	73	15	back	back	ADJ
ajfa-16850	73	16	duty	duty	NOUN
ajfa-16850	73	17	audit	audit	NOUN
ajfa-16850	73	18	.	.	PUNCT
ajfa-16850	74	1	desk	desk	NOUN
ajfa-16850	74	2	(	(	PUNCT
ajfa-16850	74	3	or	or	CCONJ
ajfa-16850	74	4	office	office	NOUN
ajfa-16850	74	5	)	)	PUNCT
ajfa-16850	74	6	audit	audit	NOUN
ajfa-16850	74	7	:	:	PUNCT
ajfa-16850	74	8	this	this	PRON
ajfa-16850	74	9	is	be	AUX
ajfa-16850	74	10	the	the	DET
ajfa-16850	74	11	type	type	NOUN
ajfa-16850	74	12	of	of	ADP
ajfa-16850	74	13	tax	tax	NOUN
ajfa-16850	74	14	audit	audit	NOUN
ajfa-16850	74	15	,	,	PUNCT
ajfa-16850	74	16	where	where	SCONJ
ajfa-16850	74	17	the	the	DET
ajfa-16850	74	18	whole	whole	ADJ
ajfa-16850	74	19	activity	activity	NOUN
ajfa-16850	74	20	of	of	ADP
ajfa-16850	74	21	the	the	DET
ajfa-16850	74	22	audit	audit	NOUN
ajfa-16850	74	23	exercise	exercise	NOUN
ajfa-16850	74	24	takes	take	VERB
ajfa-16850	74	25	place	place	NOUN
ajfa-16850	74	26	within	within	ADP
ajfa-16850	74	27	the	the	DET
ajfa-16850	74	28	premises	premise	NOUN
ajfa-16850	74	29	and	and	CCONJ
ajfa-16850	74	30	confines	confine	NOUN
ajfa-16850	74	31	of	of	ADP
ajfa-16850	74	32	the	the	DET
ajfa-16850	74	33	office	office	NOUN
ajfa-16850	74	34	of	of	ADP
ajfa-16850	74	35	the	the	DET
ajfa-16850	74	36	tax	tax	NOUN
ajfa-16850	74	37	officials	official	NOUN
ajfa-16850	74	38	.	.	PUNCT
ajfa-16850	75	1	in	in	ADP
ajfa-16850	75	2	this	this	DET
ajfa-16850	75	3	situation	situation	NOUN
ajfa-16850	75	4	,	,	PUNCT
ajfa-16850	75	5	the	the	DET
ajfa-16850	75	6	tax	tax	NOUN
ajfa-16850	75	7	office	office	NOUN
ajfa-16850	75	8	may	may	AUX
ajfa-16850	75	9	request	request	VERB
ajfa-16850	75	10	the	the	DET
ajfa-16850	75	11	taxpayers	taxpayer	NOUN
ajfa-16850	75	12	to	to	PART
ajfa-16850	75	13	provide	provide	VERB
ajfa-16850	75	14	or	or	CCONJ
ajfa-16850	75	15	forward	forward	ADV
ajfa-16850	75	16	some	some	DET
ajfa-16850	75	17	additional	additional	ADJ
ajfa-16850	75	18	documents	document	NOUN
ajfa-16850	75	19	as	as	ADP
ajfa-16850	75	20	a	a	DET
ajfa-16850	75	21	matter	matter	NOUN
ajfa-16850	75	22	of	of	ADP
ajfa-16850	75	23	statutory	statutory	ADJ
ajfa-16850	75	24	to	to	ADP
ajfa-16850	75	25	his	his	PRON
ajfa-16850	75	26	office	office	NOUN
ajfa-16850	75	27	to	to	PART
ajfa-16850	75	28	enable	enable	VERB
ajfa-16850	75	29	him	he	PRON
ajfa-16850	75	30	to	to	PART
ajfa-16850	75	31	clear	clear	VERB
ajfa-16850	75	32	some	some	DET
ajfa-16850	75	33	grey	grey	ADJ
ajfa-16850	75	34	area	area	NOUN
ajfa-16850	75	35	in	in	ADP
ajfa-16850	75	36	the	the	DET
ajfa-16850	75	37	self	self	NOUN
ajfa-16850	75	38	-	-	PUNCT
ajfa-16850	75	39	assessment	assessment	NOUN
ajfa-16850	75	40	returns	return	NOUN
ajfa-16850	75	41	submitted	submit	VERB
ajfa-16850	75	42	with	with	ADP
ajfa-16850	75	43	the	the	DET
ajfa-16850	75	44	revenue	revenue	NOUN
ajfa-16850	75	45	officer	officer	NOUN
ajfa-16850	75	46	.	.	PUNCT
ajfa-16850	76	1	in	in	ADP
ajfa-16850	76	2	this	this	DET
ajfa-16850	76	3	type	type	NOUN
ajfa-16850	76	4	of	of	ADP
ajfa-16850	76	5	audit	audit	NOUN
ajfa-16850	76	6	,	,	PUNCT
ajfa-16850	76	7	revenue	revenue	NOUN
ajfa-16850	76	8	officer	officer	NOUN
ajfa-16850	76	9	does	do	AUX
ajfa-16850	76	10	not	not	PART
ajfa-16850	76	11	mandate	mandate	VERB
ajfa-16850	76	12	nor	nor	CCONJ
ajfa-16850	76	13	required	require	VERB
ajfa-16850	76	14	to	to	ADP
ajfa-16850	76	15	the	the	DET
ajfa-16850	76	16	notified	notified	ADJ
ajfa-16850	76	17	taxpayer	taxpayer	NOUN
ajfa-16850	76	18	of	of	ADP
ajfa-16850	76	19	the	the	DET
ajfa-16850	76	20	ongoing	ongoing	ADJ
ajfa-16850	76	21	exercise	exercise	NOUN
ajfa-16850	76	22	.	.	PUNCT
ajfa-16850	77	1	he	he	PRON
ajfa-16850	77	2	gets	get	VERB
ajfa-16850	77	3	to	to	PART
ajfa-16850	77	4	know	know	VERB
ajfa-16850	77	5	this	this	PRON
ajfa-16850	77	6	when	when	SCONJ
ajfa-16850	77	7	the	the	DET
ajfa-16850	77	8	letter(s	letter(s	NOUN
ajfa-16850	77	9	)	)	PUNCT
ajfa-16850	77	10	are	be	AUX
ajfa-16850	77	11	written	write	VERB
ajfa-16850	77	12	to	to	ADP
ajfa-16850	77	13	him	he	PRON
ajfa-16850	77	14	requested	request	VERB
ajfa-16850	77	15	that	that	SCONJ
ajfa-16850	77	16	certain	certain	ADJ
ajfa-16850	77	17	documents	document	NOUN
ajfa-16850	77	18	be	be	AUX
ajfa-16850	77	19	forwarded	forward	VERB
ajfa-16850	77	20	or	or	CCONJ
ajfa-16850	77	21	should	should	AUX
ajfa-16850	77	22	appear	appear	VERB
ajfa-16850	77	23	to	to	PART
ajfa-16850	77	24	give	give	VERB
ajfa-16850	77	25	explanations	explanation	NOUN
ajfa-16850	77	26	on	on	ADP
ajfa-16850	77	27	a	a	DET
ajfa-16850	77	28	certain	certain	ADJ
ajfa-16850	77	29	issue	issue	NOUN
ajfa-16850	77	30	.	.	PUNCT
ajfa-16850	78	1	the	the	DET
ajfa-16850	78	2	essence	essence	NOUN
ajfa-16850	78	3	of	of	ADP
ajfa-16850	78	4	the	the	DET
ajfa-16850	78	5	exercise	exercise	NOUN
ajfa-16850	78	6	is	be	AUX
ajfa-16850	78	7	to	to	PART
ajfa-16850	78	8	ensure	ensure	VERB
ajfa-16850	78	9	some	some	DET
ajfa-16850	78	10	level	level	NOUN
ajfa-16850	78	11	of	of	ADP
ajfa-16850	78	12	compliance	compliance	NOUN
ajfa-16850	78	13	with	with	ADP
ajfa-16850	78	14	tax	tax	NOUN
ajfa-16850	78	15	laws	law	NOUN
ajfa-16850	78	16	,	,	PUNCT
ajfa-16850	78	17	rules	rule	NOUN
ajfa-16850	78	18	and	and	CCONJ
ajfa-16850	78	19	regulations	regulation	NOUN
ajfa-16850	78	20	as	as	ADV
ajfa-16850	78	21	well	well	ADV
ajfa-16850	78	22	as	as	ADP
ajfa-16850	78	23	carry	carry	VERB
ajfa-16850	78	24	out	out	ADP
ajfa-16850	78	25	administrative	administrative	ADJ
ajfa-16850	78	26	checks	check	NOUN
ajfa-16850	78	27	or	or	CCONJ
ajfa-16850	78	28	task	task	NOUN
ajfa-16850	78	29	on	on	ADP
ajfa-16850	78	30	returns	return	NOUN
ajfa-16850	78	31	submitted	submit	VERB
ajfa-16850	78	32	(	(	PUNCT
ajfa-16850	78	33	nuon	nuon	NOUN
ajfa-16850	78	34	,	,	PUNCT
ajfa-16850	78	35	2015	2015	NUM
ajfa-16850	78	36	;	;	PUNCT
ajfa-16850	78	37	adediran	adediran	PROPN
ajfa-16850	78	38	et	et	PROPN
ajfa-16850	78	39	al	al	PROPN
ajfa-16850	78	40	.	.	PROPN
ajfa-16850	78	41	,	,	PUNCT
ajfa-16850	78	42	2013	2013	NUM
ajfa-16850	78	43	)	)	PUNCT
ajfa-16850	78	44	.	.	PUNCT
ajfa-16850	79	1	field	field	NOUN
ajfa-16850	79	2	audit	audit	NOUN
ajfa-16850	79	3	:	:	PUNCT
ajfa-16850	79	4	a	a	DET
ajfa-16850	79	5	field	field	NOUN
ajfa-16850	79	6	audit	audit	NOUN
ajfa-16850	79	7	is	be	AUX
ajfa-16850	79	8	elaborate	elaborate	ADJ
ajfa-16850	79	9	and	and	CCONJ
ajfa-16850	79	10	comprehensive	comprehensive	ADJ
ajfa-16850	79	11	than	than	ADP
ajfa-16850	79	12	a	a	DET
ajfa-16850	79	13	desk	desk	NOUN
ajfa-16850	79	14	audit	audit	NOUN
ajfa-16850	79	15	.	.	PUNCT
ajfa-16850	80	1	it	it	PRON
ajfa-16850	80	2	is	be	AUX
ajfa-16850	80	3	usually	usually	ADV
ajfa-16850	80	4	carried	carry	VERB
ajfa-16850	80	5	out	out	ADP
ajfa-16850	80	6	outside	outside	ADP
ajfa-16850	80	7	the	the	DET
ajfa-16850	80	8	tax	tax	NOUN
ajfa-16850	80	9	authority	authority	NOUN
ajfa-16850	80	10	's	's	PART
ajfa-16850	80	11	office	office	NOUN
ajfa-16850	80	12	in	in	ADP
ajfa-16850	80	13	the	the	DET
ajfa-16850	80	14	taxpayer	taxpayer	NOUN
ajfa-16850	80	15	's	's	PART
ajfa-16850	80	16	office	office	NOUN
ajfa-16850	80	17	premises	premise	NOUN
ajfa-16850	80	18	.	.	PUNCT
ajfa-16850	81	1	the	the	DET
ajfa-16850	81	2	essence	essence	NOUN
ajfa-16850	81	3	of	of	ADP
ajfa-16850	81	4	carrying	carry	VERB
ajfa-16850	81	5	it	it	PRON
ajfa-16850	81	6	out	out	ADP
ajfa-16850	81	7	in	in	ADP
ajfa-16850	81	8	the	the	DET
ajfa-16850	81	9	taxpayer	taxpayer	NOUN
ajfa-16850	81	10	's	's	PART
ajfa-16850	81	11	premises	premise	NOUN
ajfa-16850	81	12	is	be	AUX
ajfa-16850	81	13	to	to	PART
ajfa-16850	81	14	enable	enable	VERB
ajfa-16850	81	15	the	the	DET
ajfa-16850	81	16	tax	tax	NOUN
ajfa-16850	81	17	auditor	auditor	NOUN
ajfa-16850	81	18	's	's	PART
ajfa-16850	81	19	carry	carry	VERB
ajfa-16850	81	20	out	out	ADP
ajfa-16850	81	21	the	the	DET
ajfa-16850	81	22	examination	examination	NOUN
ajfa-16850	81	23	of	of	ADP
ajfa-16850	81	24	necessary	necessary	ADJ
ajfa-16850	81	25	documents	document	NOUN
ajfa-16850	81	26	and	and	CCONJ
ajfa-16850	81	27	also	also	ADV
ajfa-16850	81	28	obtain	obtain	VERB
ajfa-16850	81	29	appropriate	appropriate	ADJ
ajfa-16850	81	30	information	information	NOUN
ajfa-16850	81	31	directly	directly	ADV
ajfa-16850	81	32	from	from	ADP
ajfa-16850	81	33	the	the	DET
ajfa-16850	81	34	officials	official	NOUN
ajfa-16850	81	35	of	of	ADP
ajfa-16850	81	36	the	the	DET
ajfa-16850	81	37	business	business	NOUN
ajfa-16850	81	38	(	(	PUNCT
ajfa-16850	81	39	ojo	ojo	NOUN
ajfa-16850	81	40	,	,	PUNCT
ajfa-16850	81	41	2016	2016	NUM
ajfa-16850	81	42	;	;	PUNCT
ajfa-16850	81	43	olaoye	olaoye	PROPN
ajfa-16850	81	44	&	&	CCONJ
ajfa-16850	81	45	ekundayo	ekundayo	PROPN
ajfa-16850	81	46	,	,	PUNCT
ajfa-16850	81	47	2019	2019	NUM
ajfa-16850	81	48	)	)	PUNCT
ajfa-16850	81	49	.	.	PUNCT
ajfa-16850	82	1	this	this	PRON
ajfa-16850	82	2	takes	take	VERB
ajfa-16850	82	3	more	more	ADJ
ajfa-16850	82	4	time	time	NOUN
ajfa-16850	82	5	,	,	PUNCT
ajfa-16850	82	6	and	and	CCONJ
ajfa-16850	82	7	more	more	ADV
ajfa-16850	82	8	basic	basic	ADJ
ajfa-16850	82	9	asian	asian	ADJ
ajfa-16850	82	10	journal	journal	NOUN
ajfa-16850	82	11	of	of	ADP
ajfa-16850	82	12	finance	finance	PROPN
ajfa-16850	82	13	&	&	CCONJ
ajfa-16850	82	14	accounting	accounting	PROPN
ajfa-16850	82	15	issn	issn	PROPN
ajfa-16850	82	16	1946	1946	NUM
ajfa-16850	82	17	-	-	PUNCT
ajfa-16850	82	18	052x	052x	NOUN
ajfa-16850	82	19	2020	2020	NUM
ajfa-16850	82	20	,	,	PUNCT
ajfa-16850	82	21	vol	vol	NOUN
ajfa-16850	82	22	.	.	PROPN
ajfa-16850	82	23	12	12	NUM
ajfa-16850	82	24	,	,	PUNCT
ajfa-16850	82	25	no	no	INTJ
ajfa-16850	82	26	.	.	NOUN
ajfa-16850	82	27	1	1	NUM
ajfa-16850	82	28	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	82	29	121	121	NUM
ajfa-16850	82	30	documents	document	NOUN
ajfa-16850	82	31	are	be	AUX
ajfa-16850	82	32	always	always	ADV
ajfa-16850	82	33	required	require	VERB
ajfa-16850	82	34	.	.	PUNCT
ajfa-16850	83	1	some	some	DET
ajfa-16850	83	2	documentation	documentation	NOUN
ajfa-16850	83	3	can	can	AUX
ajfa-16850	83	4	also	also	ADV
ajfa-16850	83	5	be	be	AUX
ajfa-16850	83	6	taken	take	VERB
ajfa-16850	83	7	down	down	ADP
ajfa-16850	83	8	to	to	ADP
ajfa-16850	83	9	the	the	DET
ajfa-16850	83	10	office	office	NOUN
ajfa-16850	83	11	for	for	ADP
ajfa-16850	83	12	detailed	detailed	ADJ
ajfa-16850	83	13	verification	verification	NOUN
ajfa-16850	83	14	while	while	SCONJ
ajfa-16850	83	15	some	some	PRON
ajfa-16850	83	16	may	may	AUX
ajfa-16850	83	17	not	not	PART
ajfa-16850	83	18	.	.	PUNCT
ajfa-16850	84	1	the	the	DET
ajfa-16850	84	2	scope	scope	NOUN
ajfa-16850	84	3	or	or	CCONJ
ajfa-16850	84	4	depth	depth	NOUN
ajfa-16850	84	5	of	of	ADP
ajfa-16850	84	6	this	this	DET
ajfa-16850	84	7	exercise	exercise	NOUN
ajfa-16850	84	8	largely	largely	ADV
ajfa-16850	84	9	depends	depend	VERB
ajfa-16850	84	10	on	on	ADP
ajfa-16850	84	11	the	the	DET
ajfa-16850	84	12	outcome	outcome	NOUN
ajfa-16850	84	13	of	of	ADP
ajfa-16850	84	14	the	the	DET
ajfa-16850	84	15	desk	desk	NOUN
ajfa-16850	84	16	audit	audit	NOUN
ajfa-16850	84	17	task	task	NOUN
ajfa-16850	84	18	carried	carry	VERB
ajfa-16850	84	19	out	out	ADP
ajfa-16850	84	20	by	by	ADP
ajfa-16850	84	21	the	the	DET
ajfa-16850	84	22	tax	tax	NOUN
ajfa-16850	84	23	auditor	auditor	NOUN
ajfa-16850	84	24	as	as	ADV
ajfa-16850	84	25	well	well	ADV
ajfa-16850	84	26	as	as	ADP
ajfa-16850	84	27	the	the	DET
ajfa-16850	84	28	risk	risk	NOUN
ajfa-16850	84	29	factors	factor	NOUN
ajfa-16850	84	30	of	of	ADP
ajfa-16850	84	31	the	the	DET
ajfa-16850	84	32	audit	audit	NOUN
ajfa-16850	84	33	exercise	exercise	NOUN
ajfa-16850	84	34	.	.	PUNCT
ajfa-16850	85	1	special	special	ADJ
ajfa-16850	85	2	attention	attention	NOUN
ajfa-16850	85	3	will	will	AUX
ajfa-16850	85	4	be	be	AUX
ajfa-16850	85	5	paid	pay	VERB
ajfa-16850	85	6	to	to	ADP
ajfa-16850	85	7	those	those	DET
ajfa-16850	85	8	items	item	NOUN
ajfa-16850	85	9	likely	likely	ADJ
ajfa-16850	85	10	to	to	PART
ajfa-16850	85	11	have	have	VERB
ajfa-16850	85	12	high	high	ADJ
ajfa-16850	85	13	tax	tax	NOUN
ajfa-16850	85	14	yield	yield	NOUN
ajfa-16850	85	15	potentials	potential	NOUN
ajfa-16850	85	16	.	.	PUNCT
ajfa-16850	86	1	the	the	DET
ajfa-16850	86	2	tax	tax	NOUN
ajfa-16850	86	3	audit	audit	NOUN
ajfa-16850	86	4	is	be	AUX
ajfa-16850	86	5	normally	normally	ADV
ajfa-16850	86	6	carried	carry	VERB
ajfa-16850	86	7	out	out	ADP
ajfa-16850	86	8	as	as	ADP
ajfa-16850	86	9	a	a	DET
ajfa-16850	86	10	result	result	NOUN
ajfa-16850	86	11	of	of	ADP
ajfa-16850	86	12	the	the	DET
ajfa-16850	86	13	back	back	ADJ
ajfa-16850	86	14	duty	duty	NOUN
ajfa-16850	86	15	audit	audit	NOUN
ajfa-16850	86	16	exercise	exercise	NOUN
ajfa-16850	86	17	(	(	PUNCT
ajfa-16850	86	18	badara	badara	NOUN
ajfa-16850	86	19	,	,	PUNCT
ajfa-16850	86	20	2012	2012	NUM
ajfa-16850	86	21	;	;	PUNCT
ajfa-16850	86	22	ojonta	ojonta	PROPN
ajfa-16850	86	23	&	&	CCONJ
ajfa-16850	86	24	iwarere	iwarere	PROPN
ajfa-16850	86	25	,	,	PUNCT
ajfa-16850	86	26	2015	2015	NUM
ajfa-16850	86	27	)	)	PUNCT
ajfa-16850	86	28	.	.	PUNCT
ajfa-16850	87	1	back	back	ADJ
ajfa-16850	87	2	duty	duty	NOUN
ajfa-16850	87	3	audit	audit	NOUN
ajfa-16850	87	4	:	:	PUNCT
ajfa-16850	87	5	according	accord	VERB
ajfa-16850	87	6	to	to	ADP
ajfa-16850	87	7	olaoye	olaoye	ADJ
ajfa-16850	87	8	(	(	PUNCT
ajfa-16850	87	9	2008	2008	NUM
ajfa-16850	87	10	)	)	PUNCT
ajfa-16850	87	11	,	,	PUNCT
ajfa-16850	87	12	olatunji	olatunji	NOUN
ajfa-16850	87	13	,	,	PUNCT
ajfa-16850	87	14	et	et	PROPN
ajfa-16850	87	15	al	al	PROPN
ajfa-16850	87	16	.	.	PROPN
ajfa-16850	88	1	(	(	PUNCT
ajfa-16850	88	2	2001	2001	NUM
ajfa-16850	88	3	)	)	PUNCT
ajfa-16850	88	4	and	and	CCONJ
ajfa-16850	88	5	ariwodola	ariwodola	PROPN
ajfa-16850	88	6	(	(	PUNCT
ajfa-16850	88	7	2000	2000	NUM
ajfa-16850	88	8	)	)	PUNCT
ajfa-16850	88	9	.	.	PUNCT
ajfa-16850	89	1	back	back	ADJ
ajfa-16850	89	2	duty	duty	NOUN
ajfa-16850	89	3	audit	audit	NOUN
ajfa-16850	89	4	may	may	AUX
ajfa-16850	89	5	be	be	AUX
ajfa-16850	89	6	instituted	institute	VERB
ajfa-16850	89	7	against	against	ADP
ajfa-16850	89	8	the	the	DET
ajfa-16850	89	9	taxpayers	taxpayer	NOUN
ajfa-16850	89	10	when	when	SCONJ
ajfa-16850	89	11	the	the	DET
ajfa-16850	89	12	following	follow	VERB
ajfa-16850	89	13	case(s	case(s	NOUN
ajfa-16850	89	14	)	)	PUNCT
ajfa-16850	89	15	occurs	occur	VERB
ajfa-16850	89	16	:	:	PUNCT
ajfa-16850	89	17	failure	failure	NOUN
ajfa-16850	89	18	to	to	PART
ajfa-16850	89	19	fully	fully	ADV
ajfa-16850	89	20	disclose	disclose	VERB
ajfa-16850	89	21	or	or	CCONJ
ajfa-16850	89	22	include	include	VERB
ajfa-16850	89	23	all	all	DET
ajfa-16850	89	24	income(s	income(s	PROPN
ajfa-16850	89	25	)	)	PUNCT
ajfa-16850	89	26	or	or	CCONJ
ajfa-16850	89	27	earnings	earning	NOUN
ajfa-16850	89	28	in	in	ADP
ajfa-16850	89	29	the	the	DET
ajfa-16850	89	30	return	return	NOUN
ajfa-16850	89	31	files	file	NOUN
ajfa-16850	89	32	or	or	CCONJ
ajfa-16850	89	33	submitted	submit	VERB
ajfa-16850	89	34	to	to	ADP
ajfa-16850	89	35	the	the	DET
ajfa-16850	89	36	revenue	revenue	NOUN
ajfa-16850	89	37	office	office	NOUN
ajfa-16850	89	38	;	;	PUNCT
ajfa-16850	89	39	the	the	DET
ajfa-16850	89	40	doubtful	doubtful	ADJ
ajfa-16850	89	41	claim	claim	NOUN
ajfa-16850	89	42	of	of	ADP
ajfa-16850	89	43	capital	capital	NOUN
ajfa-16850	89	44	allowance	allowance	NOUN
ajfa-16850	89	45	in	in	ADP
ajfa-16850	89	46	respect	respect	NOUN
ajfa-16850	89	47	of	of	ADP
ajfa-16850	89	48	current	current	ADJ
ajfa-16850	89	49	or	or	CCONJ
ajfa-16850	89	50	previous	previous	ADJ
ajfa-16850	89	51	year	year	NOUN
ajfa-16850	89	52	;	;	PUNCT
ajfa-16850	89	53	conspicuous	conspicuous	ADJ
ajfa-16850	89	54	reduction	reduction	NOUN
ajfa-16850	89	55	in	in	ADP
ajfa-16850	89	56	the	the	DET
ajfa-16850	89	57	reported	report	VERB
ajfa-16850	89	58	profit	profit	NOUN
ajfa-16850	89	59	in	in	ADP
ajfa-16850	89	60	the	the	DET
ajfa-16850	89	61	returns	return	NOUN
ajfa-16850	89	62	files	file	NOUN
ajfa-16850	89	63	in	in	ADP
ajfa-16850	89	64	the	the	DET
ajfa-16850	89	65	tax	tax	NOUN
ajfa-16850	89	66	office	office	NOUN
ajfa-16850	89	67	or	or	CCONJ
ajfa-16850	89	68	where	where	SCONJ
ajfa-16850	89	69	the	the	DET
ajfa-16850	89	70	tax	tax	NOUN
ajfa-16850	89	71	charged	charge	VERB
ajfa-16850	89	72	is	be	AUX
ajfa-16850	89	73	less	less	ADJ
ajfa-16850	89	74	than	than	ADP
ajfa-16850	89	75	what	what	PRON
ajfa-16850	89	76	it	it	PRON
ajfa-16850	89	77	ought	ought	AUX
ajfa-16850	89	78	to	to	PART
ajfa-16850	89	79	be	be	AUX
ajfa-16850	89	80	.	.	PUNCT
ajfa-16850	90	1	the	the	DET
ajfa-16850	90	2	charging	charging	NOUN
ajfa-16850	90	3	of	of	ADP
ajfa-16850	90	4	back	back	ADJ
ajfa-16850	90	5	duty	duty	NOUN
ajfa-16850	90	6	audit	audit	NOUN
ajfa-16850	90	7	on	on	ADP
ajfa-16850	90	8	a	a	DET
ajfa-16850	90	9	taxpayer	taxpayer	NOUN
ajfa-16850	90	10	can	can	AUX
ajfa-16850	90	11	either	either	CCONJ
ajfa-16850	90	12	be	be	AUX
ajfa-16850	90	13	a	a	DET
ajfa-16850	90	14	routine	routine	ADJ
ajfa-16850	90	15	or	or	CCONJ
ajfa-16850	90	16	random	random	ADJ
ajfa-16850	90	17	,	,	PUNCT
ajfa-16850	90	18	which	which	PRON
ajfa-16850	90	19	may	may	AUX
ajfa-16850	90	20	be	be	AUX
ajfa-16850	90	21	as	as	ADP
ajfa-16850	90	22	a	a	DET
ajfa-16850	90	23	result	result	NOUN
ajfa-16850	90	24	of	of	ADP
ajfa-16850	90	25	the	the	DET
ajfa-16850	90	26	above	above	ADJ
ajfa-16850	90	27	reason	reason	NOUN
ajfa-16850	90	28	.	.	PUNCT
ajfa-16850	91	1	it	it	PRON
ajfa-16850	91	2	is	be	AUX
ajfa-16850	91	3	an	an	DET
ajfa-16850	91	4	exercise	exercise	NOUN
ajfa-16850	91	5	required	require	VERB
ajfa-16850	91	6	of	of	ADP
ajfa-16850	91	7	the	the	DET
ajfa-16850	91	8	relevant	relevant	ADJ
ajfa-16850	91	9	tax	tax	NOUN
ajfa-16850	91	10	authority	authority	NOUN
ajfa-16850	91	11	to	to	PART
ajfa-16850	91	12	ensure	ensure	VERB
ajfa-16850	91	13	that	that	SCONJ
ajfa-16850	91	14	the	the	DET
ajfa-16850	91	15	exact	exact	ADJ
ajfa-16850	91	16	amount	amount	NOUN
ajfa-16850	91	17	due	due	ADJ
ajfa-16850	91	18	to	to	ADP
ajfa-16850	91	19	the	the	DET
ajfa-16850	91	20	government	government	NOUN
ajfa-16850	91	21	is	be	AUX
ajfa-16850	91	22	duly	duly	ADV
ajfa-16850	91	23	collected	collect	VERB
ajfa-16850	91	24	.	.	PUNCT
ajfa-16850	92	1	causes	cause	NOUN
ajfa-16850	92	2	of	of	ADP
ajfa-16850	92	3	tax	tax	NOUN
ajfa-16850	92	4	evasion	evasion	NOUN
ajfa-16850	92	5	and	and	CCONJ
ajfa-16850	92	6	tax	tax	NOUN
ajfa-16850	92	7	avoidance	avoidance	NOUN
ajfa-16850	92	8	in	in	ADP
ajfa-16850	92	9	nigeria	nigeria	PROPN
ajfa-16850	92	10	tax	tax	NOUN
ajfa-16850	92	11	evasion	evasion	NOUN
ajfa-16850	92	12	according	accord	VERB
ajfa-16850	92	13	to	to	ADP
ajfa-16850	92	14	ifere	ifere	ADJ
ajfa-16850	92	15	and	and	CCONJ
ajfa-16850	92	16	eko	eko	PROPN
ajfa-16850	92	17	(	(	PUNCT
ajfa-16850	92	18	2014	2014	NUM
ajfa-16850	92	19	)	)	PUNCT
ajfa-16850	92	20	,	,	PUNCT
ajfa-16850	92	21	jarunee	jarunee	PROPN
ajfa-16850	92	22	(	(	PUNCT
ajfa-16850	92	23	2010	2010	NUM
ajfa-16850	92	24	)	)	PUNCT
ajfa-16850	92	25	,	,	PUNCT
ajfa-16850	92	26	uadiale	uadiale	NOUN
ajfa-16850	92	27	,	,	PUNCT
ajfa-16850	92	28	fagbemi	fagbemi	PROPN
ajfa-16850	92	29	and	and	CCONJ
ajfa-16850	92	30	ogunleye	ogunleye	PROPN
ajfa-16850	92	31	(	(	PUNCT
ajfa-16850	92	32	2010	2010	NUM
ajfa-16850	92	33	)	)	PUNCT
ajfa-16850	92	34	is	be	AUX
ajfa-16850	92	35	a	a	DET
ajfa-16850	92	36	deliberate	deliberate	ADJ
ajfa-16850	92	37	,	,	PUNCT
ajfa-16850	92	38	willful	willful	ADJ
ajfa-16850	92	39	practice	practice	NOUN
ajfa-16850	92	40	or	or	CCONJ
ajfa-16850	92	41	an	an	DET
ajfa-16850	92	42	outright	outright	ADJ
ajfa-16850	92	43	dishonest	dishonest	ADJ
ajfa-16850	92	44	action	action	NOUN
ajfa-16850	92	45	,	,	PUNCT
ajfa-16850	92	46	whereby	whereby	SCONJ
ajfa-16850	92	47	the	the	DET
ajfa-16850	92	48	taxpayer	taxpayer	NOUN
ajfa-16850	92	49	reduced	reduce	VERB
ajfa-16850	92	50	his	his	PRON
ajfa-16850	92	51	tax	tax	NOUN
ajfa-16850	92	52	liability	liability	NOUN
ajfa-16850	92	53	through	through	ADP
ajfa-16850	92	54	the	the	DET
ajfa-16850	92	55	use	use	NOUN
ajfa-16850	92	56	of	of	ADP
ajfa-16850	92	57	illegal	illegal	ADJ
ajfa-16850	92	58	means	mean	NOUN
ajfa-16850	92	59	.	.	PUNCT
ajfa-16850	93	1	while	while	SCONJ
ajfa-16850	93	2	tax	tax	NOUN
ajfa-16850	93	3	avoidance	avoidance	NOUN
ajfa-16850	93	4	refers	refer	VERB
ajfa-16850	93	5	to	to	ADP
ajfa-16850	93	6	the	the	DET
ajfa-16850	93	7	arrangement	arrangement	NOUN
ajfa-16850	93	8	through	through	ADP
ajfa-16850	93	9	which	which	PRON
ajfa-16850	93	10	a	a	DET
ajfa-16850	93	11	person	person	NOUN
ajfa-16850	93	12	acting	act	VERB
ajfa-16850	93	13	within	within	ADP
ajfa-16850	93	14	the	the	DET
ajfa-16850	93	15	letter	letter	NOUN
ajfa-16850	93	16	of	of	ADP
ajfa-16850	93	17	the	the	DET
ajfa-16850	93	18	law	law	NOUN
ajfa-16850	93	19	reduces	reduce	VERB
ajfa-16850	93	20	his	his	PRON
ajfa-16850	93	21	true	true	ADJ
ajfa-16850	93	22	tax	tax	NOUN
ajfa-16850	93	23	liability	liability	NOUN
ajfa-16850	93	24	,	,	PUNCT
ajfa-16850	93	25	infringing	infringe	VERB
ajfa-16850	93	26	in	in	ADP
ajfa-16850	93	27	the	the	DET
ajfa-16850	93	28	process	process	NOUN
ajfa-16850	93	29	both	both	CCONJ
ajfa-16850	93	30	the	the	DET
ajfa-16850	93	31	spirit	spirit	NOUN
ajfa-16850	93	32	and	and	CCONJ
ajfa-16850	93	33	intention	intention	NOUN
ajfa-16850	93	34	of	of	ADP
ajfa-16850	93	35	the	the	DET
ajfa-16850	93	36	law	law	NOUN
ajfa-16850	93	37	(	(	PUNCT
ajfa-16850	93	38	fatoki	fatoki	NOUN
ajfa-16850	93	39	,	,	PUNCT
ajfa-16850	93	40	2014	2014	NUM
ajfa-16850	93	41	)	)	PUNCT
ajfa-16850	93	42	.	.	PUNCT
ajfa-16850	94	1	kay	kay	PROPN
ajfa-16850	94	2	(	(	PUNCT
ajfa-16850	94	3	1980	1980	NUM
ajfa-16850	94	4	)	)	PUNCT
ajfa-16850	94	5	said	say	VERB
ajfa-16850	94	6	that	that	SCONJ
ajfa-16850	94	7	tax	tax	NOUN
ajfa-16850	94	8	avoidance	avoidance	NOUN
ajfa-16850	94	9	takes	take	VERB
ajfa-16850	94	10	place	place	NOUN
ajfa-16850	94	11	when	when	SCONJ
ajfa-16850	94	12	the	the	DET
ajfa-16850	94	13	facts	fact	NOUN
ajfa-16850	94	14	of	of	ADP
ajfa-16850	94	15	the	the	DET
ajfa-16850	94	16	transaction	transaction	NOUN
ajfa-16850	94	17	are	be	AUX
ajfa-16850	94	18	admitted	admit	VERB
ajfa-16850	94	19	,	,	PUNCT
ajfa-16850	94	20	arranged	arrange	VERB
ajfa-16850	94	21	or	or	CCONJ
ajfa-16850	94	22	presented	present	VERB
ajfa-16850	94	23	in	in	ADP
ajfa-16850	94	24	a	a	DET
ajfa-16850	94	25	way	way	NOUN
ajfa-16850	94	26	that	that	PRON
ajfa-16850	94	27	the	the	DET
ajfa-16850	94	28	resulting	result	VERB
ajfa-16850	94	29	tax	tax	NOUN
ajfa-16850	94	30	treatment	treatment	NOUN
ajfa-16850	94	31	will	will	AUX
ajfa-16850	94	32	differ	differ	VERB
ajfa-16850	94	33	from	from	ADP
ajfa-16850	94	34	the	the	DET
ajfa-16850	94	35	intended	intend	VERB
ajfa-16850	94	36	by	by	ADP
ajfa-16850	94	37	the	the	DET
ajfa-16850	94	38	relevant	relevant	ADJ
ajfa-16850	94	39	legislation	legislation	NOUN
ajfa-16850	94	40	.	.	PUNCT
ajfa-16850	95	1	thus	thus	ADV
ajfa-16850	95	2	,	,	PUNCT
ajfa-16850	95	3	while	while	SCONJ
ajfa-16850	95	4	tax	tax	NOUN
ajfa-16850	95	5	avoidance	avoidance	NOUN
ajfa-16850	95	6	is	be	AUX
ajfa-16850	95	7	within	within	ADP
ajfa-16850	95	8	the	the	DET
ajfa-16850	95	9	ambit	ambit	NOUN
ajfa-16850	95	10	of	of	ADP
ajfa-16850	95	11	the	the	DET
ajfa-16850	95	12	law	law	NOUN
ajfa-16850	95	13	and	and	CCONJ
ajfa-16850	95	14	legal	legal	ADJ
ajfa-16850	95	15	,	,	PUNCT
ajfa-16850	95	16	tax	tax	NOUN
ajfa-16850	95	17	evasion	evasion	NOUN
ajfa-16850	95	18	is	be	AUX
ajfa-16850	95	19	illegal	illegal	ADJ
ajfa-16850	95	20	and	and	CCONJ
ajfa-16850	95	21	is	be	AUX
ajfa-16850	95	22	a	a	DET
ajfa-16850	95	23	criminal	criminal	ADJ
ajfa-16850	95	24	offence	offence	NOUN
ajfa-16850	95	25	punishable	punishable	ADJ
ajfa-16850	95	26	under	under	ADP
ajfa-16850	95	27	the	the	DET
ajfa-16850	95	28	law	law	NOUN
ajfa-16850	95	29	(	(	PUNCT
ajfa-16850	95	30	oladele	oladele	NOUN
ajfa-16850	95	31	et	et	PROPN
ajfa-16850	95	32	al	al	PROPN
ajfa-16850	95	33	.	.	PROPN
ajfa-16850	95	34	,	,	PUNCT
ajfa-16850	95	35	2013	2013	NUM
ajfa-16850	95	36	;	;	PUNCT
ajfa-16850	95	37	arowomole	arowomole	NOUN
ajfa-16850	95	38	and	and	CCONJ
ajfa-16850	95	39	oluwakayode	oluwakayode	VERB
ajfa-16850	95	40	2006	2006	NUM
ajfa-16850	95	41	)	)	PUNCT
ajfa-16850	95	42	.	.	PUNCT
ajfa-16850	96	1	tax	tax	NOUN
ajfa-16850	96	2	evasion	evasion	NOUN
ajfa-16850	96	3	is	be	AUX
ajfa-16850	96	4	accomplished	accomplish	VERB
ajfa-16850	96	5	by	by	ADP
ajfa-16850	96	6	a	a	DET
ajfa-16850	96	7	willful	willful	ADJ
ajfa-16850	96	8	practise	practise	NOUN
ajfa-16850	96	9	and	and	CCONJ
ajfa-16850	96	10	deliberate	deliberate	ADJ
ajfa-16850	96	11	act	act	NOUN
ajfa-16850	96	12	of	of	ADP
ajfa-16850	96	13	omission	omission	NOUN
ajfa-16850	96	14	or	or	CCONJ
ajfa-16850	96	15	commission	commission	NOUN
ajfa-16850	96	16	which	which	PRON
ajfa-16850	96	17	amounted	amount	VERB
ajfa-16850	96	18	to	to	ADP
ajfa-16850	96	19	criminal	criminal	ADJ
ajfa-16850	96	20	acts	act	NOUN
ajfa-16850	96	21	under	under	ADP
ajfa-16850	96	22	the	the	DET
ajfa-16850	96	23	tax	tax	NOUN
ajfa-16850	96	24	laws	law	NOUN
ajfa-16850	96	25	of	of	ADP
ajfa-16850	96	26	a	a	DET
ajfa-16850	96	27	nation	nation	NOUN
ajfa-16850	96	28	,	,	PUNCT
ajfa-16850	96	29	and	and	CCONJ
ajfa-16850	96	30	these	these	DET
ajfa-16850	96	31	acts	act	NOUN
ajfa-16850	96	32	include	include	VERB
ajfa-16850	96	33	failure	failure	NOUN
ajfa-16850	96	34	to	to	PART
ajfa-16850	96	35	pay	pay	VERB
ajfa-16850	96	36	tax	tax	NOUN
ajfa-16850	96	37	,	,	PUNCT
ajfa-16850	96	38	e.g.	e.g.	ADV
ajfa-16850	96	39	withholding	withholding	NOUN
ajfa-16850	96	40	tax	tax	NOUN
ajfa-16850	96	41	,	,	PUNCT
ajfa-16850	96	42	value	value	NOUN
ajfa-16850	96	43	-	-	PUNCT
ajfa-16850	96	44	added	add	VERB
ajfa-16850	96	45	tax	tax	NOUN
ajfa-16850	96	46	etc	etc	X
ajfa-16850	96	47	.	.	NOUN
ajfa-16850	96	48	failure	failure	NOUN
ajfa-16850	96	49	to	to	PART
ajfa-16850	96	50	submit	submit	VERB
ajfa-16850	96	51	returns	return	NOUN
ajfa-16850	96	52	,	,	PUNCT
ajfa-16850	96	53	the	the	DET
ajfa-16850	96	54	omission	omission	NOUN
ajfa-16850	96	55	of	of	ADP
ajfa-16850	96	56	items	item	NOUN
ajfa-16850	96	57	from	from	ADP
ajfa-16850	96	58	returns	return	NOUN
ajfa-16850	96	59	,	,	PUNCT
ajfa-16850	96	60	claiming	claim	VERB
ajfa-16850	96	61	relief	relief	NOUN
ajfa-16850	96	62	(	(	PUNCT
ajfa-16850	96	63	in	in	ADP
ajfa-16850	96	64	personal	personal	ADJ
ajfa-16850	96	65	income	income	NOUN
ajfa-16850	96	66	tax	tax	NOUN
ajfa-16850	96	67	;	;	PUNCT
ajfa-16850	96	68	for	for	ADP
ajfa-16850	96	69	example	example	NOUN
ajfa-16850	96	70	,	,	PUNCT
ajfa-16850	96	71	unborn	unborn	ADJ
ajfa-16850	96	72	children	child	NOUN
ajfa-16850	96	73	,	,	PUNCT
ajfa-16850	96	74	non	non	ADJ
ajfa-16850	96	75	-	-	ADJ
ajfa-16850	96	76	existed	existed	ADJ
ajfa-16850	96	77	dependant	dependant	NOUN
ajfa-16850	96	78	)	)	PUNCT
ajfa-16850	96	79	,	,	PUNCT
ajfa-16850	96	80	understating	understate	VERB
ajfa-16850	96	81	income	income	NOUN
ajfa-16850	96	82	,	,	PUNCT
ajfa-16850	96	83	documenting	document	VERB
ajfa-16850	96	84	fictitious	fictitious	ADJ
ajfa-16850	96	85	transactions	transaction	NOUN
ajfa-16850	96	86	,	,	PUNCT
ajfa-16850	96	87	overstating	overstate	VERB
ajfa-16850	96	88	expenses	expense	NOUN
ajfa-16850	96	89	,	,	PUNCT
ajfa-16850	96	90	failure	failure	NOUN
ajfa-16850	96	91	to	to	PART
ajfa-16850	96	92	answer	answer	VERB
ajfa-16850	96	93	queries	query	NOUN
ajfa-16850	96	94	(	(	PUNCT
ajfa-16850	96	95	farayola	farayola	PROPN
ajfa-16850	96	96	,	,	PUNCT
ajfa-16850	96	97	1987	1987	NUM
ajfa-16850	96	98	;	;	PUNCT
ajfa-16850	96	99	ojo	ojo	NOUN
ajfa-16850	96	100	,	,	PUNCT
ajfa-16850	96	101	2016	2016	NUM
ajfa-16850	96	102	;	;	PUNCT
ajfa-16850	96	103	olaoye	olaoye	PROPN
ajfa-16850	96	104	&	&	CCONJ
ajfa-16850	96	105	ekundayo	ekundayo	PROPN
ajfa-16850	96	106	,	,	PUNCT
ajfa-16850	96	107	2019	2019	NUM
ajfa-16850	96	108	)	)	PUNCT
ajfa-16850	96	109	.	.	PUNCT
ajfa-16850	97	1	according	accord	VERB
ajfa-16850	97	2	to	to	ADP
ajfa-16850	97	3	uadialeet	uadialeet	PROPN
ajfa-16850	97	4	et	et	PROPN
ajfa-16850	97	5	al	al	PROPN
ajfa-16850	97	6	.	.	PROPN
ajfa-16850	98	1	(	(	PUNCT
ajfa-16850	98	2	2010	2010	NUM
ajfa-16850	98	3	)	)	PUNCT
ajfa-16850	98	4	,	,	PUNCT
ajfa-16850	98	5	kastlunger	kastlunger	NOUN
ajfa-16850	98	6	,	,	PUNCT
ajfa-16850	98	7	kirchler	kirchler	NOUN
ajfa-16850	98	8	,	,	PUNCT
ajfa-16850	98	9	mittone	mittone	NOUN
ajfa-16850	98	10	,	,	PUNCT
ajfa-16850	98	11	and	and	CCONJ
ajfa-16850	98	12	pitters	pitter	NOUN
ajfa-16850	98	13	(	(	PUNCT
ajfa-16850	98	14	2009	2009	NUM
ajfa-16850	98	15	)	)	PUNCT
ajfa-16850	98	16	,	,	PUNCT
ajfa-16850	98	17	other	other	ADJ
ajfa-16850	98	18	causes	cause	NOUN
ajfa-16850	98	19	of	of	ADP
ajfa-16850	98	20	non	non	ADJ
ajfa-16850	98	21	-	-	NOUN
ajfa-16850	98	22	compliance	compliance	NOUN
ajfa-16850	98	23	are	be	AUX
ajfa-16850	98	24	corruption	corruption	NOUN
ajfa-16850	98	25	in	in	ADP
ajfa-16850	98	26	a	a	DET
ajfa-16850	98	27	public	public	ADJ
ajfa-16850	98	28	institution	institution	NOUN
ajfa-16850	98	29	,	,	PUNCT
ajfa-16850	98	30	inadequate	inadequate	ADJ
ajfa-16850	98	31	awareness	awareness	NOUN
ajfa-16850	98	32	and	and	CCONJ
ajfa-16850	98	33	tax	tax	NOUN
ajfa-16850	98	34	education	education	NOUN
ajfa-16850	98	35	,	,	PUNCT
ajfa-16850	98	36	misappropriation	misappropriation	NOUN
ajfa-16850	98	37	of	of	ADP
ajfa-16850	98	38	taxes	taxis	NOUN
ajfa-16850	98	39	received	receive	VERB
ajfa-16850	98	40	,	,	PUNCT
ajfa-16850	98	41	lack	lack	NOUN
ajfa-16850	98	42	of	of	ADP
ajfa-16850	98	43	adequate	adequate	ADJ
ajfa-16850	98	44	enforcement	enforcement	NOUN
ajfa-16850	98	45	for	for	ADP
ajfa-16850	98	46	default	default	NOUN
ajfa-16850	98	47	,	,	PUNCT
ajfa-16850	98	48	ignorance	ignorance	NOUN
ajfa-16850	98	49	of	of	ADP
ajfa-16850	98	50	the	the	DET
ajfa-16850	98	51	tax	tax	NOUN
ajfa-16850	98	52	authority	authority	NOUN
ajfa-16850	98	53	,	,	PUNCT
ajfa-16850	98	54	the	the	DET
ajfa-16850	98	55	proliferation	proliferation	NOUN
ajfa-16850	98	56	of	of	ADP
ajfa-16850	98	57	taxes	taxis	NOUN
ajfa-16850	98	58	,	,	PUNCT
ajfa-16850	98	59	inequitable	inequitable	ADJ
ajfa-16850	98	60	distribution	distribution	NOUN
ajfa-16850	98	61	of	of	ADP
ajfa-16850	98	62	income	income	NOUN
ajfa-16850	98	63	,	,	PUNCT
ajfa-16850	98	64	loopholes	loophole	NOUN
ajfa-16850	98	65	in	in	ADP
ajfa-16850	98	66	the	the	DET
ajfa-16850	98	67	tax	tax	NOUN
ajfa-16850	98	68	laws	law	NOUN
ajfa-16850	98	69	,	,	PUNCT
ajfa-16850	98	70	absence	absence	NOUN
ajfa-16850	98	71	of	of	ADP
ajfa-16850	98	72	'	'	PUNCT
ajfa-16850	98	73	quid	quid	ADJ
ajfa-16850	98	74	pro	pro	X
ajfa-16850	98	75	quo	quo	NOUN
ajfa-16850	98	76	,	,	PUNCT
ajfa-16850	98	77	'	'	PUNCT
ajfa-16850	98	78	i.e.	i.e.	X
ajfa-16850	98	79	value	value	NOUN
ajfa-16850	98	80	given	give	VERB
ajfa-16850	98	81	in	in	ADP
ajfa-16850	98	82	return	return	NOUN
ajfa-16850	98	83	(	(	PUNCT
ajfa-16850	98	84	by	by	ADP
ajfa-16850	98	85	the	the	DET
ajfa-16850	98	86	government	government	NOUN
ajfa-16850	98	87	)	)	PUNCT
ajfa-16850	98	88	for	for	ADP
ajfa-16850	98	89	taxes	taxis	NOUN
ajfa-16850	98	90	paid	pay	VERB
ajfa-16850	98	91	,	,	PUNCT
ajfa-16850	98	92	high	high	ADJ
ajfa-16850	98	93	level	level	NOUN
ajfa-16850	98	94	of	of	ADP
ajfa-16850	98	95	illiteracy	illiteracy	NOUN
ajfa-16850	98	96	,	,	PUNCT
ajfa-16850	98	97	information	information	NOUN
ajfa-16850	98	98	asymmetric	asymmetric	NOUN
ajfa-16850	98	99	,	,	PUNCT
ajfa-16850	98	100	lack	lack	NOUN
ajfa-16850	98	101	of	of	ADP
ajfa-16850	98	102	proper	proper	ADJ
ajfa-16850	98	103	record	record	NOUN
ajfa-16850	98	104	-	-	PUNCT
ajfa-16850	98	105	keeping	keeping	NOUN
ajfa-16850	98	106	and	and	CCONJ
ajfa-16850	98	107	high	high	ADJ
ajfa-16850	98	108	tax	tax	NOUN
ajfa-16850	98	109	rates	rate	NOUN
ajfa-16850	98	110	.	.	PUNCT
ajfa-16850	99	1	kpmg	kpmg	PROPN
ajfa-16850	99	2	(	(	PUNCT
ajfa-16850	99	3	2017	2017	NUM
ajfa-16850	99	4	)	)	PUNCT
ajfa-16850	99	5	,	,	PUNCT
ajfa-16850	99	6	in	in	ADP
ajfa-16850	99	7	other	other	ADJ
ajfa-16850	99	8	to	to	PART
ajfa-16850	99	9	put	put	VERB
ajfa-16850	99	10	strategies	strategy	NOUN
ajfa-16850	99	11	in	in	ADP
ajfa-16850	99	12	place	place	NOUN
ajfa-16850	99	13	to	to	PART
ajfa-16850	99	14	resolve	resolve	VERB
ajfa-16850	99	15	tax	tax	NOUN
ajfa-16850	99	16	dispute	dispute	NOUN
ajfa-16850	99	17	between	between	ADP
ajfa-16850	99	18	the	the	DET
ajfa-16850	99	19	tax	tax	NOUN
ajfa-16850	99	20	authority	authority	NOUN
ajfa-16850	99	21	and	and	CCONJ
ajfa-16850	99	22	the	the	DET
ajfa-16850	99	23	liable	liable	ADJ
ajfa-16850	99	24	taxpayers	taxpayer	NOUN
ajfa-16850	99	25	,	,	PUNCT
ajfa-16850	99	26	to	to	PART
ajfa-16850	99	27	maintain	maintain	VERB
ajfa-16850	99	28	a	a	DET
ajfa-16850	99	29	strong	strong	ADJ
ajfa-16850	99	30	mechanism	mechanism	NOUN
ajfa-16850	99	31	to	to	PART
ajfa-16850	99	32	deal	deal	VERB
ajfa-16850	99	33	with	with	ADP
ajfa-16850	99	34	tax	tax	NOUN
ajfa-16850	99	35	avoidance	avoidance	NOUN
ajfa-16850	99	36	and	and	CCONJ
ajfa-16850	99	37	evasion	evasion	NOUN
ajfa-16850	99	38	techniques	technique	NOUN
ajfa-16850	99	39	which	which	PRON
ajfa-16850	99	40	are	be	AUX
ajfa-16850	99	41	available	available	ADJ
ajfa-16850	99	42	to	to	ADP
ajfa-16850	99	43	various	various	ADJ
ajfa-16850	99	44	organizations	organization	NOUN
ajfa-16850	99	45	,	,	PUNCT
ajfa-16850	99	46	asian	asian	ADJ
ajfa-16850	99	47	journal	journal	NOUN
ajfa-16850	99	48	of	of	ADP
ajfa-16850	99	49	finance	finance	PROPN
ajfa-16850	99	50	&	&	CCONJ
ajfa-16850	99	51	accounting	accounting	PROPN
ajfa-16850	99	52	issn	issn	PROPN
ajfa-16850	99	53	1946	1946	NUM
ajfa-16850	99	54	-	-	PUNCT
ajfa-16850	99	55	052x	052x	NOUN
ajfa-16850	99	56	2020	2020	NUM
ajfa-16850	99	57	,	,	PUNCT
ajfa-16850	99	58	vol	vol	NOUN
ajfa-16850	99	59	.	.	PROPN
ajfa-16850	99	60	12	12	NUM
ajfa-16850	99	61	,	,	PUNCT
ajfa-16850	99	62	no	no	INTJ
ajfa-16850	99	63	.	.	NOUN
ajfa-16850	99	64	1	1	NUM
ajfa-16850	99	65	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	99	66	122	122	NUM
ajfa-16850	99	67	but	but	CCONJ
ajfa-16850	99	68	are	be	AUX
ajfa-16850	99	69	susceptible	susceptible	ADJ
ajfa-16850	99	70	to	to	ADP
ajfa-16850	99	71	tax	tax	NOUN
ajfa-16850	99	72	abuse	abuse	NOUN
ajfa-16850	99	73	and	and	CCONJ
ajfa-16850	99	74	to	to	PART
ajfa-16850	99	75	bring	bring	VERB
ajfa-16850	99	76	defaulter	defaulter	ADJ
ajfa-16850	99	77	taxpayers	taxpayer	NOUN
ajfa-16850	99	78	to	to	ADP
ajfa-16850	99	79	the	the	DET
ajfa-16850	99	80	net	net	NOUN
ajfa-16850	99	81	of	of	ADP
ajfa-16850	99	82	tax	tax	NOUN
ajfa-16850	99	83	authorities	authority	NOUN
ajfa-16850	99	84	tax	tax	NOUN
ajfa-16850	99	85	audit	audit	NOUN
ajfa-16850	99	86	was	be	AUX
ajfa-16850	99	87	introduced	introduce	VERB
ajfa-16850	99	88	.	.	PUNCT
ajfa-16850	100	1	objectives	objective	NOUN
ajfa-16850	100	2	of	of	ADP
ajfa-16850	100	3	tax	tax	NOUN
ajfa-16850	100	4	audit	audit	NOUN
ajfa-16850	100	5	according	accord	VERB
ajfa-16850	100	6	to	to	ADP
ajfa-16850	100	7	mukhtar	mukhtar	PROPN
ajfa-16850	100	8	,	,	PUNCT
ajfa-16850	100	9	kerosi	kerosi	NOUN
ajfa-16850	100	10	and	and	CCONJ
ajfa-16850	100	11	ondabu	ondabu	NOUN
ajfa-16850	100	12	(	(	PUNCT
ajfa-16850	100	13	2015	2015	NUM
ajfa-16850	100	14	)	)	PUNCT
ajfa-16850	100	15	;	;	PUNCT
ajfa-16850	100	16	noun	noun	NOUN
ajfa-16850	100	17	,	,	PUNCT
ajfa-16850	100	18	(	(	PUNCT
ajfa-16850	100	19	2015	2015	NUM
ajfa-16850	100	20	)	)	PUNCT
ajfa-16850	100	21	;	;	PUNCT
ajfa-16850	100	22	erard	erard	NOUN
ajfa-16850	100	23	(	(	PUNCT
ajfa-16850	100	24	1994	1994	NUM
ajfa-16850	100	25	)	)	PUNCT
ajfa-16850	100	26	cited	cite	VERB
ajfa-16850	100	27	in	in	ADP
ajfa-16850	100	28	mu'azu	mu'azu	PROPN
ajfa-16850	100	29	(	(	PUNCT
ajfa-16850	100	30	2012	2012	NUM
ajfa-16850	100	31	)	)	PUNCT
ajfa-16850	100	32	the	the	DET
ajfa-16850	100	33	objectives	objective	NOUN
ajfa-16850	100	34	of	of	ADP
ajfa-16850	100	35	tax	tax	NOUN
ajfa-16850	100	36	audit	audit	NOUN
ajfa-16850	100	37	excercise	excercise	NOUN
ajfa-16850	100	38	are	be	AUX
ajfa-16850	100	39	to	to	PART
ajfa-16850	100	40	enable	enable	VERB
ajfa-16850	100	41	the	the	DET
ajfa-16850	100	42	tax	tax	NOUN
ajfa-16850	100	43	auditors	auditor	NOUN
ajfa-16850	100	44	to	to	PART
ajfa-16850	100	45	determine	determine	VERB
ajfa-16850	100	46	whether	whether	SCONJ
ajfa-16850	100	47	or	or	CCONJ
ajfa-16850	100	48	not	not	PART
ajfa-16850	100	49	:	:	PUNCT
ajfa-16850	100	50	adequate	adequate	ADJ
ajfa-16850	100	51	accounting	accounting	NOUN
ajfa-16850	100	52	books	book	NOUN
ajfa-16850	100	53	and	and	CCONJ
ajfa-16850	100	54	records	record	NOUN
ajfa-16850	100	55	exist	exist	VERB
ajfa-16850	100	56	for	for	ADP
ajfa-16850	100	57	determining	determine	VERB
ajfa-16850	100	58	the	the	DET
ajfa-16850	100	59	taxable	taxable	ADJ
ajfa-16850	100	60	profits	profit	NOUN
ajfa-16850	100	61	or	or	CCONJ
ajfa-16850	100	62	loss	loss	NOUN
ajfa-16850	100	63	of	of	ADP
ajfa-16850	100	64	the	the	DET
ajfa-16850	100	65	taxpayer	taxpayer	NOUN
ajfa-16850	100	66	and	and	CCONJ
ajfa-16850	100	67	consequently	consequently	ADV
ajfa-16850	100	68	review	review	VERB
ajfa-16850	100	69	the	the	DET
ajfa-16850	100	70	tax	tax	NOUN
ajfa-16850	100	71	payable	payable	ADJ
ajfa-16850	100	72	;	;	PUNCT
ajfa-16850	100	73	the	the	DET
ajfa-16850	100	74	tax	tax	NOUN
ajfa-16850	100	75	computations	computation	NOUN
ajfa-16850	100	76	submitted	submit	VERB
ajfa-16850	100	77	to	to	ADP
ajfa-16850	100	78	the	the	DET
ajfa-16850	100	79	tax	tax	NOUN
ajfa-16850	100	80	authority	authority	NOUN
ajfa-16850	100	81	by	by	ADP
ajfa-16850	100	82	the	the	DET
ajfa-16850	100	83	respective	respective	ADJ
ajfa-16850	100	84	taxpayer	taxpayer	NOUN
ajfa-16850	100	85	agreed	agree	VERB
ajfa-16850	100	86	with	with	ADP
ajfa-16850	100	87	the	the	DET
ajfa-16850	100	88	underlying	underlie	VERB
ajfa-16850	100	89	records	record	NOUN
ajfa-16850	100	90	;	;	PUNCT
ajfa-16850	100	91	all	all	DET
ajfa-16850	100	92	applicable	applicable	ADJ
ajfa-16850	100	93	tax	tax	NOUN
ajfa-16850	100	94	legislations	legislation	NOUN
ajfa-16850	100	95	have	have	AUX
ajfa-16850	100	96	been	be	AUX
ajfa-16850	100	97	observed	observe	VERB
ajfa-16850	100	98	and	and	CCONJ
ajfa-16850	100	99	complied	comply	VERB
ajfa-16850	100	100	with	with	ADP
ajfa-16850	100	101	;	;	PUNCT
ajfa-16850	100	102	there	there	PRON
ajfa-16850	100	103	is	be	VERB
ajfa-16850	100	104	a	a	DET
ajfa-16850	100	105	provision	provision	NOUN
ajfa-16850	100	106	of	of	ADP
ajfa-16850	100	107	an	an	DET
ajfa-16850	100	108	avenue	avenue	NOUN
ajfa-16850	100	109	to	to	PART
ajfa-16850	100	110	educate	educate	VERB
ajfa-16850	100	111	taxpayers	taxpayer	NOUN
ajfa-16850	100	112	on	on	ADP
ajfa-16850	100	113	various	various	ADJ
ajfa-16850	100	114	provisions	provision	NOUN
ajfa-16850	100	115	of	of	ADP
ajfa-16850	100	116	the	the	DET
ajfa-16850	100	117	tax	tax	NOUN
ajfa-16850	100	118	law	law	NOUN
ajfa-16850	100	119	;	;	PUNCT
ajfa-16850	100	120	discourage	discourage	VERB
ajfa-16850	100	121	tax	tax	NOUN
ajfa-16850	100	122	evasion	evasion	NOUN
ajfa-16850	100	123	;	;	PUNCT
ajfa-16850	100	124	detect	detect	VERB
ajfa-16850	100	125	and	and	CCONJ
ajfa-16850	100	126	correct	correct	ADJ
ajfa-16850	100	127	accounting	accounting	NOUN
ajfa-16850	100	128	or	or	CCONJ
ajfa-16850	100	129	arithmetical	arithmetical	ADJ
ajfa-16850	100	130	errors	error	NOUN
ajfa-16850	100	131	in	in	ADP
ajfa-16850	100	132	tax	tax	NOUN
ajfa-16850	100	133	returns	return	NOUN
ajfa-16850	100	134	;	;	PUNCT
ajfa-16850	100	135	provide	provide	VERB
ajfa-16850	100	136	feedback	feedback	NOUN
ajfa-16850	100	137	to	to	ADP
ajfa-16850	100	138	the	the	DET
ajfa-16850	100	139	decisions	decision	NOUN
ajfa-16850	100	140	maker	maker	NOUN
ajfa-16850	100	141	on	on	ADP
ajfa-16850	100	142	various	various	ADJ
ajfa-16850	100	143	provisions	provision	NOUN
ajfa-16850	100	144	of	of	ADP
ajfa-16850	100	145	the	the	DET
ajfa-16850	100	146	law	law	NOUN
ajfa-16850	100	147	and	and	CCONJ
ajfa-16850	100	148	recommend	recommend	VERB
ajfa-16850	100	149	possible	possible	ADJ
ajfa-16850	100	150	changes	change	NOUN
ajfa-16850	100	151	;	;	PUNCT
ajfa-16850	100	152	identify	identify	VERB
ajfa-16850	100	153	cases	case	NOUN
ajfa-16850	100	154	involving	involve	VERB
ajfa-16850	100	155	tax	tax	NOUN
ajfa-16850	100	156	fraud	fraud	NOUN
ajfa-16850	100	157	and	and	CCONJ
ajfa-16850	100	158	recommend	recommend	VERB
ajfa-16850	100	159	them	they	PRON
ajfa-16850	100	160	for	for	ADP
ajfa-16850	100	161	proper	proper	ADJ
ajfa-16850	100	162	investigation	investigation	NOUN
ajfa-16850	100	163	;	;	PUNCT
ajfa-16850	100	164	forestall	forestall	VERB
ajfa-16850	100	165	taxable	taxable	ADJ
ajfa-16850	100	166	persons	person	NOUN
ajfa-16850	100	167	'	'	PART
ajfa-16850	100	168	failure	failure	NOUN
ajfa-16850	100	169	to	to	PART
ajfa-16850	100	170	render	render	VERB
ajfa-16850	100	171	tax	tax	NOUN
ajfa-16850	100	172	returns	return	NOUN
ajfa-16850	100	173	;	;	PUNCT
ajfa-16850	100	174	prevent	prevent	VERB
ajfa-16850	100	175	taxable	taxable	ADJ
ajfa-16850	100	176	persons	person	NOUN
ajfa-16850	100	177	'	'	PUNCT
ajfa-16850	100	178	from	from	ADP
ajfa-16850	100	179	rendering	render	VERB
ajfa-16850	100	180	incomplete	incomplete	ADJ
ajfa-16850	100	181	or	or	CCONJ
ajfa-16850	100	182	inaccurate	inaccurate	ADJ
ajfa-16850	100	183	returns	return	NOUN
ajfa-16850	100	184	;	;	PUNCT
ajfa-16850	100	185	encourage	encourage	VERB
ajfa-16850	100	186	voluntary	voluntary	ADJ
ajfa-16850	100	187	compliance	compliance	NOUN
ajfa-16850	100	188	among	among	ADP
ajfa-16850	100	189	the	the	DET
ajfa-16850	100	190	tax	tax	NOUN
ajfa-16850	100	191	payer	payer	NOUN
ajfa-16850	100	192	which	which	PRON
ajfa-16850	100	193	is	be	AUX
ajfa-16850	100	194	one	one	NUM
ajfa-16850	100	195	of	of	ADP
ajfa-16850	100	196	the	the	DET
ajfa-16850	100	197	strong	strong	ADJ
ajfa-16850	100	198	reasons	reason	NOUN
ajfa-16850	100	199	in	in	ADP
ajfa-16850	100	200	support	support	NOUN
ajfa-16850	100	201	of	of	ADP
ajfa-16850	100	202	the	the	DET
ajfa-16850	100	203	self	self	NOUN
ajfa-16850	100	204	-	-	PUNCT
ajfa-16850	100	205	assessment	assessment	NOUN
ajfa-16850	100	206	scheme	scheme	NOUN
ajfa-16850	100	207	.	.	PUNCT
ajfa-16850	101	1	tax	tax	NOUN
ajfa-16850	101	2	audit	audit	NOUN
ajfa-16850	101	3	officer	officer	NOUN
ajfa-16850	101	4	and	and	CCONJ
ajfa-16850	101	5	taxpayer	taxpayer	NOUN
ajfa-16850	101	6	responsibilities	responsibility	NOUN
ajfa-16850	101	7	the	the	DET
ajfa-16850	101	8	following	follow	VERB
ajfa-16850	101	9	are	be	AUX
ajfa-16850	101	10	the	the	DET
ajfa-16850	101	11	responsibilities	responsibility	NOUN
ajfa-16850	101	12	of	of	ADP
ajfa-16850	101	13	both	both	DET
ajfa-16850	101	14	tax	tax	NOUN
ajfa-16850	101	15	official	official	NOUN
ajfa-16850	101	16	and	and	CCONJ
ajfa-16850	101	17	taxpayer	taxpayer	NOUN
ajfa-16850	101	18	as	as	SCONJ
ajfa-16850	101	19	stated	state	VERB
ajfa-16850	101	20	in	in	ADP
ajfa-16850	101	21	the	the	DET
ajfa-16850	101	22	beyene	beyene	NOUN
ajfa-16850	101	23	,	,	PUNCT
ajfa-16850	101	24	deresse	deresse	ADJ
ajfa-16850	101	25	and	and	CCONJ
ajfa-16850	101	26	mathewos	mathewo	NOUN
ajfa-16850	101	27	(	(	PUNCT
ajfa-16850	101	28	2019	2019	NUM
ajfa-16850	101	29	)	)	PUNCT
ajfa-16850	101	30	,	,	PUNCT
ajfa-16850	101	31	biber	biber	PROPN
ajfa-16850	101	32	(	(	PUNCT
ajfa-16850	101	33	2010	2010	NUM
ajfa-16850	101	34	)	)	PUNCT
ajfa-16850	101	35	,	,	PUNCT
ajfa-16850	101	36	modugo	modugo	PROPN
ajfa-16850	101	37	and	and	CCONJ
ajfa-16850	101	38	anyaduba	anyaduba	PROPN
ajfa-16850	101	39	(	(	PUNCT
ajfa-16850	101	40	2014	2014	NUM
ajfa-16850	101	41	)	)	PUNCT
ajfa-16850	101	42	,	,	PUNCT
ajfa-16850	101	43	oecd	oecd	PROPN
ajfa-16850	101	44	(	(	PUNCT
ajfa-16850	101	45	2006	2006	NUM
ajfa-16850	101	46	)	)	PUNCT
ajfa-16850	101	47	olaoye	olaoye	NOUN
ajfa-16850	101	48	and	and	CCONJ
ajfa-16850	101	49	ekundayo	ekundayo	PROPN
ajfa-16850	101	50	(	(	PUNCT
ajfa-16850	101	51	2019	2019	NUM
ajfa-16850	101	52	)	)	PUNCT
ajfa-16850	101	53	.	.	PUNCT
ajfa-16850	102	1	responsibilities	responsibility	NOUN
ajfa-16850	102	2	of	of	ADP
ajfa-16850	102	3	audit	audit	NOUN
ajfa-16850	102	4	officer	officer	NOUN
ajfa-16850	102	5	a	a	DET
ajfa-16850	102	6	tax	tax	NOUN
ajfa-16850	102	7	auditor	auditor	NOUN
ajfa-16850	102	8	is	be	AUX
ajfa-16850	102	9	expected	expect	VERB
ajfa-16850	102	10	to	to	PART
ajfa-16850	102	11	carry	carry	VERB
ajfa-16850	102	12	out	out	ADP
ajfa-16850	102	13	the	the	DET
ajfa-16850	102	14	tax	tax	NOUN
ajfa-16850	102	15	audit	audit	NOUN
ajfa-16850	102	16	exercise	exercise	NOUN
ajfa-16850	102	17	in	in	ADP
ajfa-16850	102	18	the	the	DET
ajfa-16850	102	19	following	follow	VERB
ajfa-16850	102	20	manner	manner	NOUN
ajfa-16850	102	21	:	:	PUNCT
ajfa-16850	102	22	be	be	AUX
ajfa-16850	102	23	professional	professional	ADJ
ajfa-16850	102	24	and	and	CCONJ
ajfa-16850	102	25	courteous	courteous	ADJ
ajfa-16850	102	26	;	;	PUNCT
ajfa-16850	102	27	knowledgeable	knowledgeable	ADJ
ajfa-16850	102	28	and	and	CCONJ
ajfa-16850	102	29	be	be	AUX
ajfa-16850	102	30	fair	fair	ADJ
ajfa-16850	102	31	in	in	ADP
ajfa-16850	102	32	administering	administer	VERB
ajfa-16850	102	33	tax	tax	NOUN
ajfa-16850	102	34	laws	law	NOUN
ajfa-16850	102	35	;	;	PUNCT
ajfa-16850	102	36	be	be	AUX
ajfa-16850	102	37	honest	honest	ADJ
ajfa-16850	102	38	and	and	CCONJ
ajfa-16850	102	39	trustworthy	trustworthy	ADJ
ajfa-16850	102	40	;	;	PUNCT
ajfa-16850	102	41	cooperative	cooperative	ADJ
ajfa-16850	102	42	and	and	CCONJ
ajfa-16850	102	43	be	be	AUX
ajfa-16850	102	44	a	a	DET
ajfa-16850	102	45	willingness	willingness	NOUN
ajfa-16850	102	46	to	to	PART
ajfa-16850	102	47	give	give	VERB
ajfa-16850	102	48	advice	advice	NOUN
ajfa-16850	102	49	and	and	CCONJ
ajfa-16850	102	50	guidance	guidance	NOUN
ajfa-16850	102	51	to	to	ADP
ajfa-16850	102	52	the	the	DET
ajfa-16850	102	53	taxpayer	taxpayer	NOUN
ajfa-16850	102	54	at	at	ADV
ajfa-16850	102	55	all	all	DET
ajfa-16850	102	56	time	time	NOUN
ajfa-16850	102	57	;	;	PUNCT
ajfa-16850	102	58	ensure	ensure	VERB
ajfa-16850	102	59	that	that	SCONJ
ajfa-16850	102	60	the	the	DET
ajfa-16850	102	61	exercise	exercise	NOUN
ajfa-16850	102	62	is	be	AUX
ajfa-16850	102	63	carried	carry	VERB
ajfa-16850	102	64	out	out	ADP
ajfa-16850	102	65	as	as	SCONJ
ajfa-16850	102	66	expected	expect	VERB
ajfa-16850	102	67	with	with	ADP
ajfa-16850	102	68	minimum	minimum	ADJ
ajfa-16850	102	69	disruption	disruption	NOUN
ajfa-16850	102	70	to	to	ADP
ajfa-16850	102	71	the	the	DET
ajfa-16850	102	72	taxpayer	taxpayer	NOUN
ajfa-16850	102	73	business	business	NOUN
ajfa-16850	102	74	or	or	CCONJ
ajfa-16850	102	75	activities	activity	NOUN
ajfa-16850	102	76	;	;	PUNCT
ajfa-16850	102	77	request	request	NOUN
ajfa-16850	102	78	for	for	ADP
ajfa-16850	102	79	documents	document	NOUN
ajfa-16850	102	80	,	,	PUNCT
ajfa-16850	102	81	records	record	NOUN
ajfa-16850	102	82	and	and	CCONJ
ajfa-16850	102	83	books	book	NOUN
ajfa-16850	102	84	of	of	ADP
ajfa-16850	102	85	accounts	account	NOUN
ajfa-16850	102	86	and	and	CCONJ
ajfa-16850	102	87	any	any	DET
ajfa-16850	102	88	other	other	ADJ
ajfa-16850	102	89	pieces	piece	NOUN
ajfa-16850	102	90	of	of	ADP
ajfa-16850	102	91	information	information	NOUN
ajfa-16850	102	92	that	that	PRON
ajfa-16850	102	93	are	be	AUX
ajfa-16850	102	94	relevant	relevant	ADJ
ajfa-16850	102	95	to	to	ADP
ajfa-16850	102	96	the	the	DET
ajfa-16850	102	97	audit	audit	NOUN
ajfa-16850	102	98	assignment	assignment	NOUN
ajfa-16850	102	99	only	only	ADV
ajfa-16850	102	100	;	;	PUNCT
ajfa-16850	102	101	ensure	ensure	VERB
ajfa-16850	102	102	that	that	SCONJ
ajfa-16850	102	103	the	the	DET
ajfa-16850	102	104	rights	right	NOUN
ajfa-16850	102	105	and	and	CCONJ
ajfa-16850	102	106	interest	interest	NOUN
ajfa-16850	102	107	of	of	ADP
ajfa-16850	102	108	taxpayers	taxpayer	NOUN
ajfa-16850	102	109	,	,	PUNCT
ajfa-16850	102	110	tax	tax	NOUN
ajfa-16850	102	111	agents	agent	NOUN
ajfa-16850	102	112	and	and	CCONJ
ajfa-16850	102	113	documents	document	NOUN
ajfa-16850	102	114	are	be	AUX
ajfa-16850	102	115	safeguarded	safeguard	VERB
ajfa-16850	102	116	responsibilities	responsibility	NOUN
ajfa-16850	102	117	of	of	ADP
ajfa-16850	102	118	taxpayer	taxpayer	NOUN
ajfa-16850	102	119	according	accord	VERB
ajfa-16850	102	120	to	to	ADP
ajfa-16850	102	121	modugo	modugo	PROPN
ajfa-16850	102	122	and	and	CCONJ
ajfa-16850	102	123	anyaduba	anyaduba	PROPN
ajfa-16850	102	124	(	(	PUNCT
ajfa-16850	102	125	2014	2014	NUM
ajfa-16850	102	126	)	)	PUNCT
ajfa-16850	102	127	,	,	PUNCT
ajfa-16850	102	128	oecd	oecd	PROPN
ajfa-16850	102	129	(	(	PUNCT
ajfa-16850	102	130	2006	2006	NUM
ajfa-16850	102	131	)	)	PUNCT
ajfa-16850	102	132	,	,	PUNCT
ajfa-16850	102	133	taxpayers	taxpayer	NOUN
ajfa-16850	102	134	are	be	AUX
ajfa-16850	102	135	expected	expect	VERB
ajfa-16850	102	136	to	to	PART
ajfa-16850	102	137	be	be	AUX
ajfa-16850	102	138	courteous	courteous	ADJ
ajfa-16850	102	139	,	,	PUNCT
ajfa-16850	102	140	fair	fair	ADJ
ajfa-16850	102	141	and	and	CCONJ
ajfa-16850	102	142	honest	honest	ADJ
ajfa-16850	102	143	,	,	PUNCT
ajfa-16850	102	144	they	they	PRON
ajfa-16850	102	145	must	must	AUX
ajfa-16850	102	146	ready	ready	ADJ
ajfa-16850	102	147	to	to	PART
ajfa-16850	102	148	provide	provide	VERB
ajfa-16850	102	149	reasonable	reasonable	ADJ
ajfa-16850	102	150	facilities	facility	NOUN
ajfa-16850	102	151	,	,	PUNCT
ajfa-16850	102	152	information	information	NOUN
ajfa-16850	102	153	and	and	CCONJ
ajfa-16850	102	154	assistance	assistance	NOUN
ajfa-16850	102	155	during	during	ADP
ajfa-16850	102	156	an	an	DET
ajfa-16850	102	157	audit	audit	NOUN
ajfa-16850	102	158	assignment	assignment	NOUN
ajfa-16850	102	159	.	.	PUNCT
ajfa-16850	103	1	this	this	PRON
ajfa-16850	103	2	includes	include	VERB
ajfa-16850	103	3	giving	give	VERB
ajfa-16850	103	4	access	access	NOUN
ajfa-16850	103	5	to	to	ADP
ajfa-16850	103	6	tax	tax	NOUN
ajfa-16850	103	7	audit	audit	NOUN
ajfa-16850	103	8	officers	officer	NOUN
ajfa-16850	103	9	to	to	ADP
ajfa-16850	103	10	the	the	DET
ajfa-16850	103	11	business	business	NOUN
ajfa-16850	103	12	premises	premise	NOUN
ajfa-16850	103	13	,	,	PUNCT
ajfa-16850	103	14	providing	provide	VERB
ajfa-16850	103	15	information	information	NOUN
ajfa-16850	103	16	and	and	CCONJ
ajfa-16850	103	17	making	make	VERB
ajfa-16850	103	18	available	available	ADJ
ajfa-16850	103	19	relevant	relevant	ADJ
ajfa-16850	103	20	documents	document	NOUN
ajfa-16850	103	21	and	and	CCONJ
ajfa-16850	103	22	records	record	NOUN
ajfa-16850	103	23	required	require	VERB
ajfa-16850	103	24	for	for	ADP
ajfa-16850	103	25	the	the	DET
ajfa-16850	103	26	purpose	purpose	NOUN
ajfa-16850	103	27	of	of	ADP
ajfa-16850	103	28	the	the	DET
ajfa-16850	103	29	exercise	exercise	NOUN
ajfa-16850	103	30	.	.	PUNCT
ajfa-16850	104	1	promptly	promptly	ADV
ajfa-16850	104	2	respond	respond	VERB
ajfa-16850	104	3	to	to	ADP
ajfa-16850	104	4	all	all	DET
ajfa-16850	104	5	queries	query	NOUN
ajfa-16850	104	6	.	.	PUNCT
ajfa-16850	105	1	if	if	SCONJ
ajfa-16850	105	2	the	the	DET
ajfa-16850	105	3	questions	question	NOUN
ajfa-16850	105	4	raised	raise	VERB
ajfa-16850	105	5	are	be	AUX
ajfa-16850	105	6	ambiguous	ambiguous	ADJ
ajfa-16850	105	7	,	,	PUNCT
ajfa-16850	105	8	he	he	PRON
ajfa-16850	105	9	must	must	AUX
ajfa-16850	105	10	seek	seek	VERB
ajfa-16850	105	11	clarification	clarification	NOUN
ajfa-16850	105	12	from	from	ADP
ajfa-16850	105	13	the	the	DET
ajfa-16850	105	14	tax	tax	NOUN
ajfa-16850	105	15	audit	audit	NOUN
ajfa-16850	105	16	official	official	NOUN
ajfa-16850	105	17	without	without	ADP
ajfa-16850	105	18	delay	delay	NOUN
ajfa-16850	105	19	.	.	PUNCT
ajfa-16850	106	1	also	also	ADV
ajfa-16850	106	2	,	,	PUNCT
ajfa-16850	106	3	the	the	DET
ajfa-16850	106	4	taxpayer	taxpayer	NOUN
ajfa-16850	106	5	may	may	AUX
ajfa-16850	106	6	also	also	ADV
ajfa-16850	106	7	be	be	AUX
ajfa-16850	106	8	a	a	DET
ajfa-16850	106	9	query	query	NOUN
ajfa-16850	106	10	on	on	ADP
ajfa-16850	106	11	personal	personal	ADJ
ajfa-16850	106	12	matters	matter	NOUN
ajfa-16850	106	13	such	such	ADJ
ajfa-16850	106	14	as	as	ADP
ajfa-16850	106	15	personal	personal	ADJ
ajfa-16850	106	16	expenses	expense	NOUN
ajfa-16850	106	17	,	,	PUNCT
ajfa-16850	106	18	savings	saving	NOUN
ajfa-16850	106	19	,	,	PUNCT
ajfa-16850	106	20	bank	bank	NOUN
ajfa-16850	106	21	accounts	account	NOUN
ajfa-16850	106	22	,	,	PUNCT
ajfa-16850	106	23	assets	asset	NOUN
ajfa-16850	106	24	,	,	PUNCT
ajfa-16850	106	25	etc	etc	X
ajfa-16850	106	26	.	.	X
ajfa-16850	107	1	taxpayers	taxpayer	NOUN
ajfa-16850	107	2	can	can	AUX
ajfa-16850	107	3	request	request	VERB
ajfa-16850	107	4	that	that	SCONJ
ajfa-16850	107	5	their	their	PRON
ajfa-16850	107	6	tax	tax	NOUN
ajfa-16850	107	7	agents	agent	NOUN
ajfa-16850	107	8	be	be	AUX
ajfa-16850	107	9	present	present	ADJ
ajfa-16850	107	10	during	during	ADP
ajfa-16850	107	11	an	an	DET
ajfa-16850	107	12	interview	interview	NOUN
ajfa-16850	107	13	in	in	ADP
ajfa-16850	107	14	order	order	NOUN
ajfa-16850	107	15	to	to	PART
ajfa-16850	107	16	facilitate	facilitate	VERB
ajfa-16850	107	17	the	the	DET
ajfa-16850	107	18	audit	audit	NOUN
ajfa-16850	107	19	process	process	NOUN
ajfa-16850	107	20	.	.	PUNCT
ajfa-16850	108	1	the	the	DET
ajfa-16850	108	2	taxpayer	taxpayer	NOUN
ajfa-16850	108	3	is	be	AUX
ajfa-16850	108	4	not	not	PART
ajfa-16850	108	5	expected	expect	VERB
ajfa-16850	108	6	to	to	PART
ajfa-16850	108	7	suspend	suspend	VERB
ajfa-16850	108	8	or	or	CCONJ
ajfa-16850	108	9	stop	stop	VERB
ajfa-16850	108	10	business	business	NOUN
ajfa-16850	108	11	activities	activity	NOUN
ajfa-16850	108	12	during	during	ADP
ajfa-16850	108	13	the	the	DET
ajfa-16850	108	14	audit	audit	NOUN
ajfa-16850	108	15	assignment	assignment	NOUN
ajfa-16850	108	16	.	.	PUNCT
ajfa-16850	109	1	therefore	therefore	ADV
ajfa-16850	109	2	,	,	PUNCT
ajfa-16850	109	3	giving	give	VERB
ajfa-16850	109	4	full	full	ADJ
ajfa-16850	109	5	cooperation	cooperation	NOUN
ajfa-16850	109	6	and	and	CCONJ
ajfa-16850	109	7	asian	asian	ADJ
ajfa-16850	109	8	journal	journal	NOUN
ajfa-16850	109	9	of	of	ADP
ajfa-16850	109	10	finance	finance	PROPN
ajfa-16850	109	11	&	&	CCONJ
ajfa-16850	109	12	accounting	accounting	PROPN
ajfa-16850	109	13	issn	issn	PROPN
ajfa-16850	109	14	1946	1946	NUM
ajfa-16850	109	15	-	-	PUNCT
ajfa-16850	109	16	052x	052x	NOUN
ajfa-16850	109	17	2020	2020	NUM
ajfa-16850	109	18	,	,	PUNCT
ajfa-16850	109	19	vol	vol	NOUN
ajfa-16850	109	20	.	.	PROPN
ajfa-16850	109	21	12	12	NUM
ajfa-16850	109	22	,	,	PUNCT
ajfa-16850	109	23	no	no	INTJ
ajfa-16850	109	24	.	.	NOUN
ajfa-16850	109	25	1	1	NUM
ajfa-16850	109	26	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	109	27	123	123	NUM
ajfa-16850	109	28	support	support	NOUN
ajfa-16850	109	29	to	to	PART
ajfa-16850	109	30	make	make	VERB
ajfa-16850	109	31	sure	sure	ADJ
ajfa-16850	109	32	that	that	SCONJ
ajfa-16850	109	33	the	the	DET
ajfa-16850	109	34	assignment	assignment	NOUN
ajfa-16850	109	35	does	do	AUX
ajfa-16850	109	36	not	not	PART
ajfa-16850	109	37	unnecessarily	unnecessarily	ADV
ajfa-16850	109	38	prolonged	prolonged	ADJ
ajfa-16850	109	39	or	or	CCONJ
ajfa-16850	109	40	linger	linger	VERB
ajfa-16850	109	41	and	and	CCONJ
ajfa-16850	109	42	ensure	ensure	VERB
ajfa-16850	109	43	that	that	SCONJ
ajfa-16850	109	44	any	any	DET
ajfa-16850	109	45	disruption	disruption	NOUN
ajfa-16850	109	46	to	to	ADP
ajfa-16850	109	47	the	the	DET
ajfa-16850	109	48	business	business	NOUN
ajfa-16850	109	49	is	be	AUX
ajfa-16850	109	50	kept	keep	VERB
ajfa-16850	109	51	at	at	ADP
ajfa-16850	109	52	a	a	DET
ajfa-16850	109	53	minimum	minimum	NOUN
ajfa-16850	109	54	.	.	PUNCT
ajfa-16850	110	1	furthermore	furthermore	ADV
ajfa-16850	110	2	,	,	PUNCT
ajfa-16850	110	3	taxpayers	taxpayer	NOUN
ajfa-16850	110	4	are	be	AUX
ajfa-16850	110	5	not	not	PART
ajfa-16850	110	6	allowed	allow	VERB
ajfa-16850	110	7	under	under	ADP
ajfa-16850	110	8	any	any	DET
ajfa-16850	110	9	law	law	NOUN
ajfa-16850	110	10	to	to	PART
ajfa-16850	110	11	transact	transact	VERB
ajfa-16850	110	12	business	business	NOUN
ajfa-16850	110	13	with	with	ADP
ajfa-16850	110	14	the	the	DET
ajfa-16850	110	15	audit	audit	NOUN
ajfa-16850	110	16	officer	officer	NOUN
ajfa-16850	110	17	while	while	SCONJ
ajfa-16850	110	18	the	the	DET
ajfa-16850	110	19	exercise	exercise	NOUN
ajfa-16850	110	20	lasts	last	VERB
ajfa-16850	110	21	other	other	ADJ
ajfa-16850	110	22	than	than	ADP
ajfa-16850	110	23	on	on	ADP
ajfa-16850	110	24	normal	normal	ADJ
ajfa-16850	110	25	terms	term	NOUN
ajfa-16850	110	26	.	.	PUNCT
ajfa-16850	111	1	taxpayers	taxpayer	NOUN
ajfa-16850	111	2	should	should	AUX
ajfa-16850	111	3	avoid	avoid	VERB
ajfa-16850	111	4	making	make	VERB
ajfa-16850	111	5	payment	payment	NOUN
ajfa-16850	111	6	to	to	PART
ajfa-16850	111	7	audit	audit	NOUN
ajfa-16850	111	8	officers	officer	NOUN
ajfa-16850	111	9	.	.	PUNCT
ajfa-16850	112	1	any	any	DET
ajfa-16850	112	2	tax	tax	NOUN
ajfa-16850	112	3	payment	payment	NOUN
ajfa-16850	112	4	arising	arise	VERB
ajfa-16850	112	5	out	out	ADP
ajfa-16850	112	6	of	of	ADP
ajfa-16850	112	7	an	an	DET
ajfa-16850	112	8	audit	audit	NOUN
ajfa-16850	112	9	adjustment	adjustment	NOUN
ajfa-16850	112	10	must	must	AUX
ajfa-16850	112	11	be	be	AUX
ajfa-16850	112	12	payable	payable	ADJ
ajfa-16850	112	13	directly	directly	ADV
ajfa-16850	112	14	to	to	ADP
ajfa-16850	112	15	the	the	DET
ajfa-16850	112	16	official	official	ADJ
ajfa-16850	112	17	revenues	revenue	NOUN
ajfa-16850	112	18	bank	bank	PROPN
ajfa-16850	112	19	account	account	NOUN
ajfa-16850	112	20	at	at	ADP
ajfa-16850	112	21	the	the	DET
ajfa-16850	112	22	designated	designate	VERB
ajfa-16850	112	23	bank	bank	NOUN
ajfa-16850	112	24	or	or	CCONJ
ajfa-16850	112	25	any	any	DET
ajfa-16850	112	26	collection	collection	NOUN
ajfa-16850	112	27	branch	branch	NOUN
ajfa-16850	112	28	of	of	ADP
ajfa-16850	112	29	the	the	DET
ajfa-16850	112	30	internal	internal	ADJ
ajfa-16850	112	31	revenue	revenue	NOUN
ajfa-16850	112	32	service	service	NOUN
ajfa-16850	112	33	.	.	PUNCT
ajfa-16850	113	1	empirical	empirical	ADJ
ajfa-16850	113	2	review	review	PROPN
ajfa-16850	113	3	mu'azu	mu'azu	PROPN
ajfa-16850	113	4	(	(	PUNCT
ajfa-16850	113	5	2012	2012	NUM
ajfa-16850	113	6	)	)	PUNCT
ajfa-16850	113	7	studied	study	VERB
ajfa-16850	113	8	the	the	DET
ajfa-16850	113	9	effect	effect	NOUN
ajfa-16850	113	10	of	of	ADP
ajfa-16850	113	11	tax	tax	NOUN
ajfa-16850	113	12	audit	audit	NOUN
ajfa-16850	113	13	on	on	ADP
ajfa-16850	113	14	tax	tax	NOUN
ajfa-16850	113	15	compliance	compliance	NOUN
ajfa-16850	113	16	in	in	ADP
ajfa-16850	113	17	nigeria	nigeria	PROPN
ajfa-16850	113	18	a	a	DET
ajfa-16850	113	19	case	case	NOUN
ajfa-16850	113	20	of	of	ADP
ajfa-16850	113	21	bauchi	bauchi	ADJ
ajfa-16850	113	22	state	state	PROPN
ajfa-16850	113	23	board	board	NOUN
ajfa-16850	113	24	of	of	ADP
ajfa-16850	113	25	internal	internal	ADJ
ajfa-16850	113	26	revenue	revenue	NOUN
ajfa-16850	113	27	,	,	PUNCT
ajfa-16850	113	28	employed	employ	VERB
ajfa-16850	113	29	primary	primary	ADJ
ajfa-16850	113	30	source	source	NOUN
ajfa-16850	113	31	to	to	ADP
ajfa-16850	113	32	obtained	obtain	VERB
ajfa-16850	113	33	data	datum	NOUN
ajfa-16850	113	34	from	from	ADP
ajfa-16850	113	35	the	the	DET
ajfa-16850	113	36	staff	staff	NOUN
ajfa-16850	113	37	of	of	ADP
ajfa-16850	113	38	bauchi	bauchi	ADJ
ajfa-16850	113	39	state	state	PROPN
ajfa-16850	113	40	board	board	NOUN
ajfa-16850	113	41	of	of	ADP
ajfa-16850	113	42	internal	internal	ADJ
ajfa-16850	113	43	revenue	revenue	NOUN
ajfa-16850	113	44	and	and	CCONJ
ajfa-16850	113	45	used	use	VERB
ajfa-16850	113	46	the	the	DET
ajfa-16850	113	47	simple	simple	ADJ
ajfa-16850	113	48	percentage	percentage	NOUN
ajfa-16850	113	49	to	to	PART
ajfa-16850	113	50	analyze	analyze	VERB
ajfa-16850	113	51	the	the	DET
ajfa-16850	113	52	data	datum	NOUN
ajfa-16850	113	53	,	,	PUNCT
ajfa-16850	113	54	and	and	CCONJ
ajfa-16850	113	55	the	the	DET
ajfa-16850	113	56	finding	finding	NOUN
ajfa-16850	113	57	revealed	reveal	VERB
ajfa-16850	113	58	that	that	SCONJ
ajfa-16850	113	59	tax	tax	NOUN
ajfa-16850	113	60	audit	audit	NOUN
ajfa-16850	113	61	reduces	reduce	VERB
ajfa-16850	113	62	tax	tax	NOUN
ajfa-16850	113	63	avoidance	avoidance	NOUN
ajfa-16850	113	64	and	and	CCONJ
ajfa-16850	113	65	tax	tax	NOUN
ajfa-16850	113	66	evasion	evasion	NOUN
ajfa-16850	113	67	,	,	PUNCT
ajfa-16850	113	68	that	that	SCONJ
ajfa-16850	113	69	taxpayers	taxpayer	NOUN
ajfa-16850	113	70	do	do	AUX
ajfa-16850	113	71	not	not	PART
ajfa-16850	113	72	usually	usually	ADV
ajfa-16850	113	73	cooperate	cooperate	VERB
ajfa-16850	113	74	with	with	ADP
ajfa-16850	113	75	tax	tax	NOUN
ajfa-16850	113	76	audit	audit	NOUN
ajfa-16850	113	77	officers	officer	NOUN
ajfa-16850	113	78	during	during	ADP
ajfa-16850	113	79	the	the	DET
ajfa-16850	113	80	exercise	exercise	NOUN
ajfa-16850	113	81	.	.	PUNCT
ajfa-16850	114	1	adediran	adediran	ADJ
ajfa-16850	114	2	,	,	PUNCT
ajfa-16850	114	3	alade	alade	NOUN
ajfa-16850	114	4	,	,	PUNCT
ajfa-16850	114	5	and	and	CCONJ
ajfa-16850	114	6	oshode	oshode	NOUN
ajfa-16850	114	7	(	(	PUNCT
ajfa-16850	114	8	2013	2013	NUM
ajfa-16850	114	9	)	)	PUNCT
ajfa-16850	114	10	examined	examine	VERB
ajfa-16850	114	11	the	the	DET
ajfa-16850	114	12	impact	impact	NOUN
ajfa-16850	114	13	of	of	ADP
ajfa-16850	114	14	tax	tax	NOUN
ajfa-16850	114	15	audit	audit	NOUN
ajfa-16850	114	16	and	and	CCONJ
ajfa-16850	114	17	investigations	investigation	NOUN
ajfa-16850	114	18	on	on	ADP
ajfa-16850	114	19	revenue	revenue	NOUN
ajfa-16850	114	20	generation	generation	NOUN
ajfa-16850	114	21	in	in	ADP
ajfa-16850	114	22	nigeria	nigeria	PROPN
ajfa-16850	114	23	,	,	PUNCT
ajfa-16850	114	24	obtained	obtain	VERB
ajfa-16850	114	25	data	datum	NOUN
ajfa-16850	114	26	through	through	ADP
ajfa-16850	114	27	structure	structure	NOUN
ajfa-16850	114	28	questionnaire	questionnaire	NOUN
ajfa-16850	114	29	from	from	ADP
ajfa-16850	114	30	the	the	DET
ajfa-16850	114	31	respondent	respondent	NOUN
ajfa-16850	114	32	,	,	PUNCT
ajfa-16850	114	33	tested	test	VERB
ajfa-16850	114	34	the	the	DET
ajfa-16850	114	35	hypotheses	hypothesis	NOUN
ajfa-16850	114	36	with	with	ADP
ajfa-16850	114	37	pearson	pearson	NOUN
ajfa-16850	114	38	correlation	correlation	NOUN
ajfa-16850	114	39	coefficient	coefficient	NOUN
ajfa-16850	114	40	using	use	VERB
ajfa-16850	114	41	spss	spss	PROPN
ajfa-16850	114	42	output	output	NOUN
ajfa-16850	114	43	data	datum	NOUN
ajfa-16850	114	44	,	,	PUNCT
ajfa-16850	114	45	the	the	DET
ajfa-16850	114	46	study	study	NOUN
ajfa-16850	114	47	concluded	conclude	VERB
ajfa-16850	114	48	that	that	SCONJ
ajfa-16850	114	49	tax	tax	NOUN
ajfa-16850	114	50	audit	audit	NOUN
ajfa-16850	114	51	and	and	CCONJ
ajfa-16850	114	52	investigations	investigation	NOUN
ajfa-16850	114	53	could	could	AUX
ajfa-16850	114	54	increase	increase	VERB
ajfa-16850	114	55	the	the	DET
ajfa-16850	114	56	government	government	NOUN
ajfa-16850	114	57	revenue	revenue	NOUN
ajfa-16850	114	58	base	base	NOUN
ajfa-16850	114	59	and	and	CCONJ
ajfa-16850	114	60	can	can	AUX
ajfa-16850	114	61	also	also	ADV
ajfa-16850	114	62	stamp	stamp	VERB
ajfa-16850	114	63	out	out	ADP
ajfa-16850	114	64	the	the	DET
ajfa-16850	114	65	incidents	incident	NOUN
ajfa-16850	114	66	of	of	ADP
ajfa-16850	114	67	tax	tax	NOUN
ajfa-16850	114	68	evasion	evasion	NOUN
ajfa-16850	114	69	in	in	ADP
ajfa-16850	114	70	the	the	DET
ajfa-16850	114	71	country	country	NOUN
ajfa-16850	114	72	.	.	PUNCT
ajfa-16850	115	1	he	he	PRON
ajfa-16850	115	2	recommended	recommend	VERB
ajfa-16850	115	3	that	that	SCONJ
ajfa-16850	115	4	tax	tax	NOUN
ajfa-16850	115	5	audit	audit	NOUN
ajfa-16850	115	6	and	and	CCONJ
ajfa-16850	115	7	investigations	investigation	NOUN
ajfa-16850	115	8	should	should	AUX
ajfa-16850	115	9	be	be	AUX
ajfa-16850	115	10	carried	carry	VERB
ajfa-16850	115	11	out	out	ADP
ajfa-16850	115	12	often	often	ADV
ajfa-16850	115	13	and	and	CCONJ
ajfa-16850	115	14	must	must	AUX
ajfa-16850	115	15	be	be	AUX
ajfa-16850	115	16	thorough	thorough	ADJ
ajfa-16850	115	17	in	in	ADP
ajfa-16850	115	18	accomplishing	accomplish	VERB
ajfa-16850	115	19	its	its	PRON
ajfa-16850	115	20	task	task	NOUN
ajfa-16850	115	21	of	of	ADP
ajfa-16850	115	22	increasing	increase	VERB
ajfa-16850	115	23	the	the	DET
ajfa-16850	115	24	government	government	NOUN
ajfa-16850	115	25	revenue	revenue	NOUN
ajfa-16850	115	26	base	base	NOUN
ajfa-16850	115	27	and	and	CCONJ
ajfa-16850	115	28	stamping	stamp	VERB
ajfa-16850	115	29	out	out	ADP
ajfa-16850	115	30	tax	tax	NOUN
ajfa-16850	115	31	evasion	evasion	NOUN
ajfa-16850	115	32	in	in	ADP
ajfa-16850	115	33	the	the	DET
ajfa-16850	115	34	country	country	NOUN
ajfa-16850	115	35	.	.	PUNCT
ajfa-16850	116	1	in	in	ADP
ajfa-16850	116	2	the	the	DET
ajfa-16850	116	3	same	same	ADJ
ajfa-16850	116	4	manner	manner	NOUN
ajfa-16850	116	5	,	,	PUNCT
ajfa-16850	116	6	ibrahim	ibrahim	PROPN
ajfa-16850	116	7	,	,	PUNCT
ajfa-16850	116	8	yusuf	yusuf	PROPN
ajfa-16850	116	9	,	,	PUNCT
ajfa-16850	116	10	and	and	CCONJ
ajfa-16850	116	11	bello	bello	PROPN
ajfa-16850	116	12	(	(	PUNCT
ajfa-16850	116	13	2014	2014	NUM
ajfa-16850	116	14	)	)	PUNCT
ajfa-16850	116	15	investigated	investigate	VERB
ajfa-16850	116	16	the	the	DET
ajfa-16850	116	17	contribution	contribution	NOUN
ajfa-16850	116	18	of	of	ADP
ajfa-16850	116	19	tax	tax	NOUN
ajfa-16850	116	20	audit	audit	NOUN
ajfa-16850	116	21	and	and	CCONJ
ajfa-16850	116	22	the	the	DET
ajfa-16850	116	23	resultants	resultant	NOUN
ajfa-16850	116	24	investigation	investigation	NOUN
ajfa-16850	116	25	to	to	ADP
ajfa-16850	116	26	the	the	DET
ajfa-16850	116	27	sustainable	sustainable	ADJ
ajfa-16850	116	28	development	development	NOUN
ajfa-16850	116	29	of	of	ADP
ajfa-16850	116	30	the	the	DET
ajfa-16850	116	31	nigerian	nigerian	ADJ
ajfa-16850	116	32	economy	economy	NOUN
ajfa-16850	116	33	and	and	CCONJ
ajfa-16850	116	34	concluded	conclude	VERB
ajfa-16850	116	35	that	that	SCONJ
ajfa-16850	116	36	the	the	DET
ajfa-16850	116	37	practising	practise	VERB
ajfa-16850	116	38	accountants	accountant	NOUN
ajfa-16850	116	39	should	should	AUX
ajfa-16850	116	40	follow	follow	VERB
ajfa-16850	116	41	the	the	DET
ajfa-16850	116	42	fundamental	fundamental	ADJ
ajfa-16850	116	43	principles	principle	NOUN
ajfa-16850	116	44	of	of	ADP
ajfa-16850	116	45	professional	professional	ADJ
ajfa-16850	116	46	ethics	ethic	NOUN
ajfa-16850	116	47	while	while	SCONJ
ajfa-16850	116	48	rendering	render	VERB
ajfa-16850	116	49	consultancy	consultancy	NOUN
ajfa-16850	116	50	services	service	NOUN
ajfa-16850	116	51	since	since	SCONJ
ajfa-16850	116	52	they	they	PRON
ajfa-16850	116	53	often	often	ADV
ajfa-16850	116	54	act	act	VERB
ajfa-16850	116	55	for	for	ADP
ajfa-16850	116	56	taxpayers	taxpayer	NOUN
ajfa-16850	116	57	in	in	ADP
ajfa-16850	116	58	their	their	PRON
ajfa-16850	116	59	dealings	dealing	NOUN
ajfa-16850	116	60	with	with	ADP
ajfa-16850	116	61	the	the	DET
ajfa-16850	116	62	relevant	relevant	ADJ
ajfa-16850	116	63	tax	tax	NOUN
ajfa-16850	116	64	authority	authority	NOUN
ajfa-16850	116	65	.	.	PUNCT
ajfa-16850	117	1	kennedy	kennedy	PROPN
ajfa-16850	117	2	and	and	CCONJ
ajfa-16850	117	3	john	john	PROPN
ajfa-16850	117	4	(	(	PUNCT
ajfa-16850	117	5	2014	2014	NUM
ajfa-16850	117	6	)	)	PUNCT
ajfa-16850	117	7	investigated	investigate	VERB
ajfa-16850	117	8	the	the	DET
ajfa-16850	117	9	impact	impact	NOUN
ajfa-16850	117	10	of	of	ADP
ajfa-16850	117	11	tax	tax	NOUN
ajfa-16850	117	12	audit	audit	NOUN
ajfa-16850	117	13	on	on	ADP
ajfa-16850	117	14	tax	tax	NOUN
ajfa-16850	117	15	compliance	compliance	NOUN
ajfa-16850	117	16	in	in	ADP
ajfa-16850	117	17	nigeria	nigeria	PROPN
ajfa-16850	117	18	and	and	CCONJ
ajfa-16850	117	19	concluded	conclude	VERB
ajfa-16850	117	20	that	that	SCONJ
ajfa-16850	117	21	the	the	DET
ajfa-16850	117	22	probability	probability	NOUN
ajfa-16850	117	23	of	of	ADP
ajfa-16850	117	24	being	be	AUX
ajfa-16850	117	25	audited	audit	VERB
ajfa-16850	117	26	,	,	PUNCT
ajfa-16850	117	27	perception	perception	NOUN
ajfa-16850	117	28	on	on	ADP
ajfa-16850	117	29	government	government	NOUN
ajfa-16850	117	30	spending	spending	NOUN
ajfa-16850	117	31	,	,	PUNCT
ajfa-16850	117	32	penalties	penalty	NOUN
ajfa-16850	117	33	and	and	CCONJ
ajfa-16850	117	34	enforcement	enforcement	NOUN
ajfa-16850	117	35	,	,	PUNCT
ajfa-16850	117	36	the	the	DET
ajfa-16850	117	37	joint	joint	ADJ
ajfa-16850	117	38	effect	effect	NOUN
ajfa-16850	117	39	of	of	ADP
ajfa-16850	117	40	tax	tax	NOUN
ajfa-16850	117	41	audit	audit	NOUN
ajfa-16850	117	42	and	and	CCONJ
ajfa-16850	117	43	penalties	penalty	NOUN
ajfa-16850	117	44	tend	tend	VERB
ajfa-16850	117	45	to	to	PART
ajfa-16850	117	46	influence	influence	VERB
ajfa-16850	117	47	tax	tax	NOUN
ajfa-16850	117	48	compliance	compliance	NOUN
ajfa-16850	117	49	in	in	ADP
ajfa-16850	117	50	nigeria	nigeria	PROPN
ajfa-16850	117	51	significantly	significantly	ADV
ajfa-16850	117	52	.	.	PUNCT
ajfa-16850	118	1	wuyah	wuyah	NOUN
ajfa-16850	118	2	,	,	PUNCT
ajfa-16850	118	3	aku	aku	PROPN
ajfa-16850	118	4	and	and	CCONJ
ajfa-16850	118	5	ahmad	ahmad	PROPN
ajfa-16850	118	6	(	(	PUNCT
ajfa-16850	118	7	2018	2018	NUM
ajfa-16850	118	8	)	)	PUNCT
ajfa-16850	118	9	study	study	VERB
ajfa-16850	118	10	the	the	DET
ajfa-16850	118	11	impact	impact	NOUN
ajfa-16850	118	12	of	of	ADP
ajfa-16850	118	13	tax	tax	NOUN
ajfa-16850	118	14	audit	audit	NOUN
ajfa-16850	118	15	and	and	CCONJ
ajfa-16850	118	16	investigation	investigation	NOUN
ajfa-16850	118	17	on	on	ADP
ajfa-16850	118	18	value	value	NOUN
ajfa-16850	118	19	added	add	VERB
ajfa-16850	118	20	tax	tax	NOUN
ajfa-16850	118	21	generation	generation	NOUN
ajfa-16850	118	22	in	in	ADP
ajfa-16850	118	23	kaduna	kaduna	PROPN
ajfa-16850	118	24	state	state	PROPN
ajfa-16850	118	25	used	use	VERB
ajfa-16850	118	26	percentages	percentage	NOUN
ajfa-16850	118	27	and	and	CCONJ
ajfa-16850	118	28	graphs	graph	NOUN
ajfa-16850	118	29	and	and	CCONJ
ajfa-16850	118	30	pearson	pearson	NOUN
ajfa-16850	118	31	correlation	correlation	NOUN
ajfa-16850	118	32	coefficient	coefficient	NOUN
ajfa-16850	118	33	(	(	PUNCT
ajfa-16850	118	34	spss	spss	PROPN
ajfa-16850	118	35	)	)	PUNCT
ajfa-16850	118	36	to	to	PART
ajfa-16850	118	37	analyze	analyze	VERB
ajfa-16850	118	38	the	the	DET
ajfa-16850	118	39	data	datum	NOUN
ajfa-16850	118	40	collected	collect	VERB
ajfa-16850	118	41	through	through	ADP
ajfa-16850	118	42	the	the	DET
ajfa-16850	118	43	use	use	NOUN
ajfa-16850	118	44	of	of	ADP
ajfa-16850	118	45	a	a	DET
ajfa-16850	118	46	questionnaire	questionnaire	NOUN
ajfa-16850	118	47	.	.	PUNCT
ajfa-16850	119	1	the	the	DET
ajfa-16850	119	2	result	result	NOUN
ajfa-16850	119	3	of	of	ADP
ajfa-16850	119	4	the	the	DET
ajfa-16850	119	5	findings	finding	NOUN
ajfa-16850	119	6	revealed	reveal	VERB
ajfa-16850	119	7	that	that	SCONJ
ajfa-16850	119	8	tax	tax	NOUN
ajfa-16850	119	9	audit	audit	NOUN
ajfa-16850	119	10	and	and	CCONJ
ajfa-16850	119	11	investigations	investigation	NOUN
ajfa-16850	119	12	have	have	VERB
ajfa-16850	119	13	the	the	DET
ajfa-16850	119	14	potential	potential	NOUN
ajfa-16850	119	15	to	to	PART
ajfa-16850	119	16	increase	increase	VERB
ajfa-16850	119	17	valueadded	valueadde	VERB
ajfa-16850	119	18	and	and	CCONJ
ajfa-16850	119	19	reduce	reduce	VERB
ajfa-16850	119	20	vat	vat	NOUN
ajfa-16850	119	21	evasion	evasion	NOUN
ajfa-16850	119	22	.	.	PUNCT
ajfa-16850	120	1	while	while	SCONJ
ajfa-16850	120	2	dickson	dickson	PROPN
ajfa-16850	120	3	(	(	PUNCT
ajfa-16850	120	4	2014	2014	NUM
ajfa-16850	120	5	)	)	PUNCT
ajfa-16850	120	6	evaluate	evaluate	VERB
ajfa-16850	120	7	the	the	DET
ajfa-16850	120	8	impact	impact	NOUN
ajfa-16850	120	9	of	of	ADP
ajfa-16850	120	10	tax	tax	NOUN
ajfa-16850	120	11	reform	reform	NOUN
ajfa-16850	120	12	on	on	ADP
ajfa-16850	120	13	federal	federal	ADJ
ajfa-16850	120	14	revenue	revenue	NOUN
ajfa-16850	120	15	generation	generation	NOUN
ajfa-16850	120	16	in	in	ADP
ajfa-16850	120	17	nigeria	nigeria	PROPN
ajfa-16850	120	18	concluded	conclude	VERB
ajfa-16850	120	19	that	that	SCONJ
ajfa-16850	120	20	tax	tax	NOUN
ajfa-16850	120	21	reform	reform	NOUN
ajfa-16850	120	22	by	by	ADP
ajfa-16850	120	23	improving	improve	VERB
ajfa-16850	120	24	the	the	DET
ajfa-16850	120	25	tax	tax	NOUN
ajfa-16850	120	26	system	system	NOUN
ajfa-16850	120	27	and	and	CCONJ
ajfa-16850	120	28	reducing	reduce	VERB
ajfa-16850	120	29	tax	tax	NOUN
ajfa-16850	120	30	burden	burden	NOUN
ajfa-16850	120	31	enhances	enhance	VERB
ajfa-16850	120	32	the	the	DET
ajfa-16850	120	33	ability	ability	NOUN
ajfa-16850	120	34	of	of	ADP
ajfa-16850	120	35	the	the	DET
ajfa-16850	120	36	government	government	NOUN
ajfa-16850	120	37	to	to	PART
ajfa-16850	120	38	generate	generate	VERB
ajfa-16850	120	39	more	more	ADJ
ajfa-16850	120	40	revenue	revenue	NOUN
ajfa-16850	120	41	.	.	PUNCT
ajfa-16850	121	1	afuberoh	afuberoh	VERB
ajfa-16850	121	2	and	and	CCONJ
ajfa-16850	121	3	okoye	okoye	PROPN
ajfa-16850	121	4	(	(	PUNCT
ajfa-16850	121	5	2014	2014	NUM
ajfa-16850	121	6	)	)	PUNCT
ajfa-16850	121	7	,	,	PUNCT
ajfa-16850	121	8	examined	examine	VERB
ajfa-16850	121	9	the	the	DET
ajfa-16850	121	10	effect	effect	NOUN
ajfa-16850	121	11	of	of	ADP
ajfa-16850	121	12	taxation	taxation	NOUN
ajfa-16850	121	13	on	on	ADP
ajfa-16850	121	14	revenue	revenue	NOUN
ajfa-16850	121	15	generation	generation	NOUN
ajfa-16850	121	16	in	in	ADP
ajfa-16850	121	17	nigeria	nigeria	PROPN
ajfa-16850	121	18	and	and	CCONJ
ajfa-16850	121	19	recommends	recommend	VERB
ajfa-16850	121	20	among	among	ADP
ajfa-16850	121	21	others	other	NOUN
ajfa-16850	121	22	that	that	SCONJ
ajfa-16850	121	23	well	well	ADV
ajfa-16850	121	24	-	-	PUNCT
ajfa-16850	121	25	equipped	equip	VERB
ajfa-16850	121	26	database	database	NOUN
ajfa-16850	121	27	(	(	PUNCT
ajfa-16850	121	28	wedb	wedb	NOUN
ajfa-16850	121	29	)	)	PUNCT
ajfa-16850	121	30	on	on	ADP
ajfa-16850	121	31	all	all	DET
ajfa-16850	121	32	taxpayers	taxpayer	NOUN
ajfa-16850	121	33	should	should	AUX
ajfa-16850	121	34	be	be	AUX
ajfa-16850	121	35	created	create	VERB
ajfa-16850	121	36	by	by	ADP
ajfa-16850	121	37	the	the	DET
ajfa-16850	121	38	federal	federal	ADJ
ajfa-16850	121	39	,	,	PUNCT
ajfa-16850	121	40	state	state	NOUN
ajfa-16850	121	41	and	and	CCONJ
ajfa-16850	121	42	local	local	ADJ
ajfa-16850	121	43	governments	government	NOUN
ajfa-16850	121	44	for	for	ADP
ajfa-16850	121	45	the	the	DET
ajfa-16850	121	46	purpose	purpose	NOUN
ajfa-16850	121	47	of	of	ADP
ajfa-16850	121	48	identifying	identify	VERB
ajfa-16850	121	49	all	all	DET
ajfa-16850	121	50	possible	possible	ADJ
ajfa-16850	121	51	sources	source	NOUN
ajfa-16850	121	52	of	of	ADP
ajfa-16850	121	53	income	income	NOUN
ajfa-16850	121	54	of	of	ADP
ajfa-16850	121	55	taxpayers	taxpayer	NOUN
ajfa-16850	121	56	for	for	ADP
ajfa-16850	121	57	tax	tax	NOUN
ajfa-16850	121	58	purpose	purpose	NOUN
ajfa-16850	121	59	however	however	ADV
ajfa-16850	121	60	the	the	DET
ajfa-16850	121	61	tax	tax	NOUN
ajfa-16850	121	62	collection	collection	NOUN
ajfa-16850	121	63	processes	process	NOUN
ajfa-16850	121	64	must	must	AUX
ajfa-16850	121	65	be	be	AUX
ajfa-16850	121	66	free	free	ADJ
ajfa-16850	121	67	from	from	ADP
ajfa-16850	121	68	corruption	corruption	NOUN
ajfa-16850	121	69	.	.	PUNCT
ajfa-16850	122	1	meanwhile	meanwhile	ADV
ajfa-16850	122	2	,	,	PUNCT
ajfa-16850	122	3	onoja	onoja	ADJ
ajfa-16850	122	4	and	and	CCONJ
ajfa-16850	122	5	iwarere	iwarere	NOUN
ajfa-16850	122	6	(	(	PUNCT
ajfa-16850	122	7	2015	2015	NUM
ajfa-16850	122	8	)	)	PUNCT
ajfa-16850	122	9	examined	examine	VERB
ajfa-16850	122	10	the	the	DET
ajfa-16850	122	11	effects	effect	NOUN
ajfa-16850	122	12	of	of	ADP
ajfa-16850	122	13	asian	asian	ADJ
ajfa-16850	122	14	journal	journal	NOUN
ajfa-16850	122	15	of	of	ADP
ajfa-16850	122	16	finance	finance	PROPN
ajfa-16850	122	17	&	&	CCONJ
ajfa-16850	122	18	accounting	accounting	PROPN
ajfa-16850	122	19	issn	issn	PROPN
ajfa-16850	122	20	1946	1946	NUM
ajfa-16850	122	21	-	-	PUNCT
ajfa-16850	122	22	052x	052x	NOUN
ajfa-16850	122	23	2020	2020	NUM
ajfa-16850	122	24	,	,	PUNCT
ajfa-16850	122	25	vol	vol	NOUN
ajfa-16850	122	26	.	.	PROPN
ajfa-16850	122	27	12	12	NUM
ajfa-16850	122	28	,	,	PUNCT
ajfa-16850	122	29	no	no	INTJ
ajfa-16850	122	30	.	.	NOUN
ajfa-16850	122	31	1	1	NUM
ajfa-16850	122	32	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	122	33	124	124	NUM
ajfa-16850	122	34	tax	tax	NOUN
ajfa-16850	122	35	audit	audit	NOUN
ajfa-16850	122	36	on	on	ADP
ajfa-16850	122	37	revenue	revenue	NOUN
ajfa-16850	122	38	generation	generation	NOUN
ajfa-16850	122	39	:	:	PUNCT
ajfa-16850	122	40	federal	federal	ADJ
ajfa-16850	122	41	inland	inland	PROPN
ajfa-16850	122	42	revenue	revenue	NOUN
ajfa-16850	122	43	service	service	PROPN
ajfa-16850	122	44	abuja	abuja	PROPN
ajfa-16850	122	45	;	;	PUNCT
ajfa-16850	122	46	generated	generate	VERB
ajfa-16850	122	47	data	datum	NOUN
ajfa-16850	122	48	through	through	ADP
ajfa-16850	122	49	a	a	DET
ajfa-16850	122	50	questionnaire	questionnaire	NOUN
ajfa-16850	122	51	administered	administer	VERB
ajfa-16850	122	52	to	to	ADP
ajfa-16850	122	53	the	the	DET
ajfa-16850	122	54	respondent	respondent	NOUN
ajfa-16850	122	55	while	while	SCONJ
ajfa-16850	122	56	they	they	PRON
ajfa-16850	122	57	employed	employ	VERB
ajfa-16850	122	58	analysis	analysis	NOUN
ajfa-16850	122	59	of	of	ADP
ajfa-16850	122	60	variance	variance	NOUN
ajfa-16850	122	61	(	(	PUNCT
ajfa-16850	122	62	anova	anova	PROPN
ajfa-16850	122	63	)	)	PUNCT
ajfa-16850	122	64	to	to	PART
ajfa-16850	122	65	analyse	analyse	VERB
ajfa-16850	122	66	the	the	DET
ajfa-16850	122	67	data	datum	NOUN
ajfa-16850	122	68	,	,	PUNCT
ajfa-16850	122	69	the	the	DET
ajfa-16850	122	70	findings	finding	NOUN
ajfa-16850	122	71	revealed	reveal	VERB
ajfa-16850	122	72	that	that	SCONJ
ajfa-16850	122	73	tax	tax	NOUN
ajfa-16850	122	74	audit	audit	NOUN
ajfa-16850	122	75	has	have	VERB
ajfa-16850	122	76	significant	significant	ADJ
ajfa-16850	122	77	impacts	impact	NOUN
ajfa-16850	122	78	on	on	ADP
ajfa-16850	122	79	revenue	revenue	NOUN
ajfa-16850	122	80	generation	generation	NOUN
ajfa-16850	122	81	by	by	ADP
ajfa-16850	122	82	federal	federal	ADJ
ajfa-16850	122	83	inland	inland	ADJ
ajfa-16850	122	84	revenue	revenue	NOUN
ajfa-16850	122	85	service	service	NOUN
ajfa-16850	122	86	while	while	SCONJ
ajfa-16850	122	87	tax	tax	NOUN
ajfa-16850	122	88	audit	audit	NOUN
ajfa-16850	122	89	has	have	VERB
ajfa-16850	122	90	a	a	DET
ajfa-16850	122	91	positive	positive	ADJ
ajfa-16850	122	92	effect	effect	NOUN
ajfa-16850	122	93	with	with	ADP
ajfa-16850	122	94	the	the	DET
ajfa-16850	122	95	revenue	revenue	NOUN
ajfa-16850	122	96	generation	generation	NOUN
ajfa-16850	122	97	by	by	ADP
ajfa-16850	122	98	federal	federal	ADJ
ajfa-16850	122	99	inland	inland	PROPN
ajfa-16850	122	100	revenue	revenue	NOUN
ajfa-16850	122	101	service	service	NOUN
ajfa-16850	122	102	.	.	PUNCT
ajfa-16850	123	1	oladipupo	oladipupo	NOUN
ajfa-16850	123	2	and	and	CCONJ
ajfa-16850	123	3	obazee	obazee	NOUN
ajfa-16850	123	4	(	(	PUNCT
ajfa-16850	123	5	2016	2016	NUM
ajfa-16850	123	6	)	)	PUNCT
ajfa-16850	123	7	in	in	ADP
ajfa-16850	123	8	their	their	PRON
ajfa-16850	123	9	study	study	NOUN
ajfa-16850	123	10	investigated	investigate	VERB
ajfa-16850	123	11	the	the	DET
ajfa-16850	123	12	impacts	impact	NOUN
ajfa-16850	123	13	of	of	ADP
ajfa-16850	123	14	taxpayers	taxpayer	NOUN
ajfa-16850	123	15	'	'	PART
ajfa-16850	123	16	knowledge	knowledge	NOUN
ajfa-16850	123	17	and	and	CCONJ
ajfa-16850	123	18	penalties	penalty	NOUN
ajfa-16850	123	19	on	on	ADP
ajfa-16850	123	20	tax	tax	NOUN
ajfa-16850	123	21	compliance	compliance	NOUN
ajfa-16850	123	22	of	of	ADP
ajfa-16850	123	23	a	a	DET
ajfa-16850	123	24	small	small	ADJ
ajfa-16850	123	25	and	and	CCONJ
ajfa-16850	123	26	medium	medium	ADJ
ajfa-16850	123	27	enterprise	enterprise	NOUN
ajfa-16850	123	28	in	in	ADP
ajfa-16850	123	29	nigeria	nigeria	PROPN
ajfa-16850	123	30	,	,	PUNCT
ajfa-16850	123	31	they	they	PRON
ajfa-16850	123	32	employed	employ	VERB
ajfa-16850	123	33	the	the	DET
ajfa-16850	123	34	use	use	NOUN
ajfa-16850	123	35	of	of	ADP
ajfa-16850	123	36	survey	survey	NOUN
ajfa-16850	123	37	research	research	NOUN
ajfa-16850	123	38	design	design	NOUN
ajfa-16850	123	39	,	,	PUNCT
ajfa-16850	123	40	the	the	DET
ajfa-16850	123	41	data	datum	NOUN
ajfa-16850	123	42	gathered	gather	VERB
ajfa-16850	123	43	through	through	ADP
ajfa-16850	123	44	the	the	DET
ajfa-16850	123	45	administered	administer	VERB
ajfa-16850	123	46	questionnaire	questionnaire	NOUN
ajfa-16850	123	47	were	be	AUX
ajfa-16850	123	48	analyzed	analyze	VERB
ajfa-16850	123	49	using	use	VERB
ajfa-16850	123	50	the	the	DET
ajfa-16850	123	51	ols	ol	NOUN
ajfa-16850	123	52	regression	regression	NOUN
ajfa-16850	123	53	method	method	NOUN
ajfa-16850	123	54	,	,	PUNCT
ajfa-16850	123	55	and	and	CCONJ
ajfa-16850	123	56	the	the	DET
ajfa-16850	123	57	results	result	NOUN
ajfa-16850	123	58	of	of	ADP
ajfa-16850	123	59	the	the	DET
ajfa-16850	123	60	finding	finding	NOUN
ajfa-16850	123	61	revealed	reveal	VERB
ajfa-16850	123	62	that	that	SCONJ
ajfa-16850	123	63	tax	tax	NOUN
ajfa-16850	123	64	knowledge	knowledge	NOUN
ajfa-16850	123	65	had	have	VERB
ajfa-16850	123	66	a	a	DET
ajfa-16850	123	67	significant	significant	ADJ
ajfa-16850	123	68	positive	positive	ADJ
ajfa-16850	123	69	impact	impact	NOUN
ajfa-16850	123	70	on	on	ADP
ajfa-16850	123	71	tax	tax	NOUN
ajfa-16850	123	72	compliance	compliance	NOUN
ajfa-16850	123	73	while	while	SCONJ
ajfa-16850	123	74	tax	tax	NOUN
ajfa-16850	123	75	penalty	penalty	NOUN
ajfa-16850	123	76	had	have	VERB
ajfa-16850	123	77	an	an	DET
ajfa-16850	123	78	inconsequential	inconsequential	ADJ
ajfa-16850	123	79	impact	impact	NOUN
ajfa-16850	123	80	on	on	ADP
ajfa-16850	123	81	tax	tax	NOUN
ajfa-16850	123	82	compliance	compliance	NOUN
ajfa-16850	123	83	.	.	PUNCT
ajfa-16850	124	1	thus	thus	ADV
ajfa-16850	124	2	,	,	PUNCT
ajfa-16850	124	3	the	the	DET
ajfa-16850	124	4	study	study	NOUN
ajfa-16850	124	5	concluded	conclude	VERB
ajfa-16850	124	6	that	that	SCONJ
ajfa-16850	124	7	tax	tax	NOUN
ajfa-16850	124	8	knowledge	knowledge	NOUN
ajfa-16850	124	9	has	have	VERB
ajfa-16850	124	10	a	a	DET
ajfa-16850	124	11	tendency	tendency	NOUN
ajfa-16850	124	12	to	to	PART
ajfa-16850	124	13	promote	promote	VERB
ajfa-16850	124	14	tax	tax	NOUN
ajfa-16850	124	15	compliance	compliance	NOUN
ajfa-16850	124	16	among	among	ADP
ajfa-16850	124	17	the	the	DET
ajfa-16850	124	18	taxpayer	taxpayer	NOUN
ajfa-16850	124	19	than	than	ADP
ajfa-16850	124	20	the	the	DET
ajfa-16850	124	21	tax	tax	NOUN
ajfa-16850	124	22	penalty	penalty	NOUN
ajfa-16850	124	23	.	.	PUNCT
ajfa-16850	125	1	methodology	methodology	NOUN
ajfa-16850	125	2	the	the	DET
ajfa-16850	125	3	population	population	NOUN
ajfa-16850	125	4	of	of	ADP
ajfa-16850	125	5	the	the	DET
ajfa-16850	125	6	study	study	NOUN
ajfa-16850	125	7	is	be	AUX
ajfa-16850	125	8	three	three	NUM
ajfa-16850	125	9	hundred	hundred	NUM
ajfa-16850	125	10	and	and	CCONJ
ajfa-16850	125	11	twelve	twelve	NUM
ajfa-16850	125	12	(	(	PUNCT
ajfa-16850	125	13	312	312	NUM
ajfa-16850	125	14	)	)	PUNCT
ajfa-16850	125	15	from	from	ADP
ajfa-16850	125	16	ekiti	ekiti	PROPN
ajfa-16850	125	17	state	state	NOUN
ajfa-16850	125	18	internal	internal	PROPN
ajfa-16850	125	19	revenue	revenue	NOUN
ajfa-16850	125	20	service	service	NOUN
ajfa-16850	125	21	(	(	PUNCT
ajfa-16850	125	22	sirs	sir	NOUN
ajfa-16850	125	23	)	)	PUNCT
ajfa-16850	125	24	in	in	ADP
ajfa-16850	125	25	their	their	PRON
ajfa-16850	125	26	staff	staff	NOUN
ajfa-16850	125	27	disposition	disposition	NOUN
ajfa-16850	125	28	list	list	NOUN
ajfa-16850	125	29	as	as	ADP
ajfa-16850	125	30	of	of	ADP
ajfa-16850	125	31	2016	2016	NUM
ajfa-16850	125	32	.	.	PUNCT
ajfa-16850	126	1	the	the	DET
ajfa-16850	126	2	data	data	NOUN
ajfa-16850	126	3	source	source	NOUN
ajfa-16850	126	4	for	for	ADP
ajfa-16850	126	5	this	this	DET
ajfa-16850	126	6	study	study	NOUN
ajfa-16850	126	7	was	be	AUX
ajfa-16850	126	8	generated	generate	VERB
ajfa-16850	126	9	through	through	ADP
ajfa-16850	126	10	the	the	DET
ajfa-16850	126	11	primary	primary	ADJ
ajfa-16850	126	12	sources	source	NOUN
ajfa-16850	126	13	with	with	ADP
ajfa-16850	126	14	the	the	DET
ajfa-16850	126	15	use	use	NOUN
ajfa-16850	126	16	of	of	ADP
ajfa-16850	126	17	questionnaires	questionnaire	NOUN
ajfa-16850	126	18	administered	administer	VERB
ajfa-16850	126	19	to	to	ADP
ajfa-16850	126	20	the	the	DET
ajfa-16850	126	21	staff	staff	NOUN
ajfa-16850	126	22	of	of	ADP
ajfa-16850	126	23	the	the	DET
ajfa-16850	126	24	ekiti	ekiti	ADJ
ajfa-16850	126	25	state	state	NOUN
ajfa-16850	126	26	internal	internal	PROPN
ajfa-16850	126	27	revenue	revenue	NOUN
ajfa-16850	126	28	service	service	NOUN
ajfa-16850	126	29	(	(	PUNCT
ajfa-16850	126	30	sirs	sir	NOUN
ajfa-16850	126	31	)	)	PUNCT
ajfa-16850	126	32	while	while	SCONJ
ajfa-16850	126	33	secondary	secondary	ADJ
ajfa-16850	126	34	sources	source	NOUN
ajfa-16850	126	35	were	be	AUX
ajfa-16850	126	36	obtained	obtain	VERB
ajfa-16850	126	37	from	from	ADP
ajfa-16850	126	38	the	the	DET
ajfa-16850	126	39	review	review	NOUN
ajfa-16850	126	40	of	of	ADP
ajfa-16850	126	41	several	several	ADJ
ajfa-16850	126	42	publications	publication	NOUN
ajfa-16850	126	43	that	that	PRON
ajfa-16850	126	44	are	be	AUX
ajfa-16850	126	45	relevant	relevant	ADJ
ajfa-16850	126	46	to	to	ADP
ajfa-16850	126	47	the	the	DET
ajfa-16850	126	48	study	study	NOUN
ajfa-16850	126	49	.	.	PUNCT
ajfa-16850	127	1	two	two	NUM
ajfa-16850	127	2	hundred	hundred	NUM
ajfa-16850	127	3	and	and	CCONJ
ajfa-16850	127	4	sixty	sixty	NUM
ajfa-16850	127	5	-	-	PUNCT
ajfa-16850	127	6	five	five	NUM
ajfa-16850	127	7	(	(	PUNCT
ajfa-16850	127	8	265	265	NUM
ajfa-16850	127	9	)	)	PUNCT
ajfa-16850	127	10	questionnaires	questionnaire	NOUN
ajfa-16850	127	11	were	be	AUX
ajfa-16850	127	12	properly	properly	ADV
ajfa-16850	127	13	filled	fill	VERB
ajfa-16850	127	14	and	and	CCONJ
ajfa-16850	127	15	returned	return	VERB
ajfa-16850	127	16	.	.	PUNCT
ajfa-16850	128	1	the	the	DET
ajfa-16850	128	2	questionnaires	questionnaire	NOUN
ajfa-16850	128	3	were	be	AUX
ajfa-16850	128	4	then	then	ADV
ajfa-16850	128	5	analyzed	analyze	VERB
ajfa-16850	128	6	using	use	VERB
ajfa-16850	128	7	anova	anova	PROPN
ajfa-16850	128	8	.	.	PUNCT
ajfa-16850	129	1	the	the	DET
ajfa-16850	129	2	analysis	analysis	NOUN
ajfa-16850	129	3	of	of	ADP
ajfa-16850	129	4	the	the	DET
ajfa-16850	129	5	results	result	NOUN
ajfa-16850	129	6	is	be	AUX
ajfa-16850	129	7	presented	present	VERB
ajfa-16850	129	8	below	below	ADV
ajfa-16850	129	9	.	.	PUNCT
ajfa-16850	130	1	interpretation	interpretation	NOUN
ajfa-16850	130	2	model	model	PROPN
ajfa-16850	130	3	summary	summary	NOUN
ajfa-16850	130	4	model	model	NOUN
ajfa-16850	130	5	r	r	PROPN
ajfa-16850	130	6	r	r	NOUN
ajfa-16850	130	7	square	square	ADJ
ajfa-16850	130	8	adjusted	adjust	VERB
ajfa-16850	130	9	r	r	NOUN
ajfa-16850	130	10	square	square	ADJ
ajfa-16850	130	11	standard	standard	ADJ
ajfa-16850	130	12	error	error	NOUN
ajfa-16850	130	13	of	of	ADP
ajfa-16850	130	14	the	the	DET
ajfa-16850	130	15	estimate	estimate	NOUN
ajfa-16850	130	16	1	1	NUM
ajfa-16850	130	17	.794a	.794a	PROPN
ajfa-16850	130	18	.630	.630	NUM
ajfa-16850	130	19	.618	.618	NUM
ajfa-16850	131	1	1.09993	1.09993	NUM
ajfa-16850	131	2	the	the	DET
ajfa-16850	131	3	table	table	NOUN
ajfa-16850	131	4	shows	show	VERB
ajfa-16850	131	5	that	that	SCONJ
ajfa-16850	131	6	the	the	DET
ajfa-16850	131	7	correlation	correlation	NOUN
ajfa-16850	131	8	coefficient	coefficient	NOUN
ajfa-16850	131	9	(	(	PUNCT
ajfa-16850	131	10	r	r	NOUN
ajfa-16850	131	11	)	)	PUNCT
ajfa-16850	131	12	was	be	AUX
ajfa-16850	131	13	0.749	0.749	NUM
ajfa-16850	131	14	.	.	PUNCT
ajfa-16850	132	1	it	it	PRON
ajfa-16850	132	2	implies	imply	VERB
ajfa-16850	132	3	a	a	DET
ajfa-16850	132	4	positive	positive	ADJ
ajfa-16850	132	5	correlation	correlation	NOUN
ajfa-16850	132	6	or	or	CCONJ
ajfa-16850	132	7	relationship	relationship	NOUN
ajfa-16850	132	8	between	between	ADP
ajfa-16850	132	9	independent	independent	ADJ
ajfa-16850	132	10	variables	variable	NOUN
ajfa-16850	132	11	and	and	CCONJ
ajfa-16850	132	12	dependent	dependent	ADJ
ajfa-16850	132	13	variables	variable	NOUN
ajfa-16850	132	14	.	.	PUNCT
ajfa-16850	133	1	the	the	DET
ajfa-16850	133	2	r	r	NOUN
ajfa-16850	133	3	-	-	PUNCT
ajfa-16850	133	4	square	square	NOUN
ajfa-16850	133	5	,	,	PUNCT
ajfa-16850	133	6	which	which	PRON
ajfa-16850	133	7	shows	show	VERB
ajfa-16850	133	8	the	the	DET
ajfa-16850	133	9	overall	overall	ADJ
ajfa-16850	133	10	explanatory	explanatory	ADJ
ajfa-16850	133	11	power	power	NOUN
ajfa-16850	133	12	of	of	ADP
ajfa-16850	133	13	the	the	DET
ajfa-16850	133	14	model	model	NOUN
ajfa-16850	133	15	,	,	PUNCT
ajfa-16850	133	16	reveals	reveal	VERB
ajfa-16850	133	17	that	that	SCONJ
ajfa-16850	133	18	independent	independent	ADJ
ajfa-16850	133	19	variables	variable	NOUN
ajfa-16850	133	20	explain	explain	VERB
ajfa-16850	133	21	about	about	ADP
ajfa-16850	133	22	63	63	NUM
ajfa-16850	133	23	%	%	NOUN
ajfa-16850	133	24	of	of	ADP
ajfa-16850	133	25	the	the	DET
ajfa-16850	133	26	systematic	systematic	ADJ
ajfa-16850	133	27	variation	variation	NOUN
ajfa-16850	133	28	of	of	ADP
ajfa-16850	133	29	the	the	DET
ajfa-16850	133	30	dependent	dependent	ADJ
ajfa-16850	133	31	variable	variable	NOUN
ajfa-16850	133	32	while	while	SCONJ
ajfa-16850	133	33	the	the	DET
ajfa-16850	133	34	remaining	remain	VERB
ajfa-16850	133	35	37	37	NUM
ajfa-16850	133	36	%	%	NOUN
ajfa-16850	133	37	was	be	AUX
ajfa-16850	133	38	due	due	ADJ
ajfa-16850	133	39	to	to	ADP
ajfa-16850	133	40	other	other	ADJ
ajfa-16850	133	41	variables	variable	NOUN
ajfa-16850	133	42	outside	outside	ADP
ajfa-16850	133	43	the	the	DET
ajfa-16850	133	44	regression	regression	NOUN
ajfa-16850	133	45	model	model	NOUN
ajfa-16850	133	46	.	.	PUNCT
ajfa-16850	134	1	asian	asian	ADJ
ajfa-16850	134	2	journal	journal	PROPN
ajfa-16850	134	3	of	of	ADP
ajfa-16850	134	4	finance	finance	PROPN
ajfa-16850	134	5	&	&	CCONJ
ajfa-16850	134	6	accounting	accounting	PROPN
ajfa-16850	134	7	issn	issn	PROPN
ajfa-16850	134	8	1946	1946	NUM
ajfa-16850	134	9	-	-	PUNCT
ajfa-16850	134	10	052x	052x	NOUN
ajfa-16850	134	11	2020	2020	NUM
ajfa-16850	134	12	,	,	PUNCT
ajfa-16850	134	13	vol	vol	NOUN
ajfa-16850	134	14	.	.	PROPN
ajfa-16850	134	15	12	12	NUM
ajfa-16850	134	16	,	,	PUNCT
ajfa-16850	134	17	no	no	INTJ
ajfa-16850	134	18	.	.	NOUN
ajfa-16850	134	19	1	1	NUM
ajfa-16850	134	20	ajfa.macrothink.org/	ajfa.macrothink.org/	PROPN
ajfa-16850	134	21	125	125	NUM
ajfa-16850	134	22	anova	anova	PROPN
ajfa-16850	134	23	model	model	PROPN
ajfa-16850	134	24	sum	sum	NOUN
ajfa-16850	134	25	of	of	ADP
ajfa-16850	134	26	squares	square	NOUN
ajfa-16850	134	27	df	df	PROPN
ajfa-16850	134	28	mean	mean	PROPN
ajfa-16850	134	29	square	square	PROPN
ajfa-16850	134	30	f	f	PROPN
ajfa-16850	134	31	sig	sig	PROPN
ajfa-16850	134	32	.	.	PROPN
ajfa-16850	134	33	1	1	NUM
ajfa-16850	134	34	regression	regression	VERB
ajfa-16850	134	35	527.318	527.318	NUM
ajfa-16850	134	36	8	8	NUM
ajfa-16850	134	37	65.915	65.915	NUM
ajfa-16850	134	38	54.482	54.482	NUM
ajfa-16850	134	39	.000b	.000b	PROPN
ajfa-16850	134	40	residual	residual	ADJ
ajfa-16850	134	41	309.723	309.723	NUM
ajfa-16850	134	42	256	256	NUM
ajfa-16850	134	43	1.210	1.210	NUM
ajfa-16850	134	44	total	total	ADJ
ajfa-16850	134	45	837.042	837.042	NUM
ajfa-16850	134	46	264	264	NUM
ajfa-16850	134	47	the	the	DET
ajfa-16850	134	48	table	table	NOUN
ajfa-16850	134	49	above	above	ADV
ajfa-16850	134	50	shows	show	VERB
ajfa-16850	134	51	the	the	DET
ajfa-16850	134	52	overall	overall	ADJ
ajfa-16850	134	53	significance	significance	NOUN
ajfa-16850	134	54	of	of	ADP
ajfa-16850	134	55	the	the	DET
ajfa-16850	134	56	test	test	NOUN
ajfa-16850	134	57	,	,	PUNCT
ajfa-16850	134	58	which	which	PRON
ajfa-16850	134	59	is	be	AUX
ajfa-16850	134	60	reported	report	VERB
ajfa-16850	134	61	as	as	SCONJ
ajfa-16850	134	62	follows	follow	VERB
ajfa-16850	134	63	;	;	PUNCT
ajfa-16850	134	64	f	f	X
ajfa-16850	134	65	(	(	PUNCT
ajfa-16850	134	66	8	8	NUM
ajfa-16850	134	67	,	,	PUNCT
ajfa-16850	134	68	248	248	NUM
ajfa-16850	134	69	)	)	PUNCT
ajfa-16850	134	70	54.482	54.482	NUM
ajfa-16850	134	71	,	,	PUNCT
ajfa-16850	134	72	p<0.05	p<0.05	NOUN
ajfa-16850	134	73	.	.	PUNCT
ajfa-16850	135	1	the	the	DET
ajfa-16850	135	2	degree	degree	NOUN
ajfa-16850	135	3	of	of	ADP
ajfa-16850	135	4	freedom	freedom	NOUN
ajfa-16850	135	5	of	of	ADP
ajfa-16850	135	6	the	the	DET
ajfa-16850	135	7	regression	regression	NOUN
ajfa-16850	135	8	is	be	AUX
ajfa-16850	135	9	8	8	NUM
ajfa-16850	135	10	;	;	PUNCT
ajfa-16850	135	11	also	also	ADV
ajfa-16850	135	12	,	,	PUNCT
ajfa-16850	135	13	the	the	DET
ajfa-16850	135	14	degree	degree	NOUN
ajfa-16850	135	15	of	of	ADP
ajfa-16850	135	16	freedom	freedom	NOUN
ajfa-16850	135	17	of	of	ADP
ajfa-16850	135	18	the	the	DET
ajfa-16850	135	19	residual	residual	ADJ
ajfa-16850	135	20	is	be	AUX
ajfa-16850	135	21	256	256	NUM
ajfa-16850	135	22	,	,	PUNCT
ajfa-16850	135	23	f	f	PROPN
ajfa-16850	135	24	calculated	calculate	VERB
ajfa-16850	135	25	is	be	AUX
ajfa-16850	135	26	54.482	54.482	NUM
ajfa-16850	135	27	and	and	CCONJ
ajfa-16850	135	28	significant	significant	ADJ
ajfa-16850	135	29	value	value	NOUN
ajfa-16850	135	30	or	or	CCONJ
ajfa-16850	135	31	p	p	NOUN
ajfa-16850	135	32	-	-	PUNCT
ajfa-16850	135	33	value	value	NOUN
ajfa-16850	135	34	is	be	AUX
ajfa-16850	135	35	0.000	0.000	NUM
ajfa-16850	135	36	.	.	PUNCT
ajfa-16850	136	1	this	this	PRON
ajfa-16850	136	2	reveals	reveal	VERB
ajfa-16850	136	3	that	that	SCONJ
ajfa-16850	136	4	there	there	PRON
ajfa-16850	136	5	is	be	VERB
ajfa-16850	136	6	a	a	DET
ajfa-16850	136	7	significant	significant	ADJ
ajfa-16850	136	8	effect	effect	NOUN
ajfa-16850	136	9	of	of	ADP
ajfa-16850	136	10	independent	independent	ADJ
ajfa-16850	136	11	variables	variable	NOUN
ajfa-16850	136	12	on	on	ADP
ajfa-16850	136	13	the	the	DET
ajfa-16850	136	14	dependent	dependent	ADJ
ajfa-16850	136	15	variable	variable	NOUN
ajfa-16850	136	16	.	.	PUNCT
ajfa-16850	137	1	coefficients	coefficient	NOUN
ajfa-16850	137	2	model	model	VERB
ajfa-16850	137	3	unstandardized	unstandardized	ADJ
ajfa-16850	137	4	coefficients	coefficient	NOUN
ajfa-16850	137	5	standardized	standardize	VERB
ajfa-16850	137	6	coefficients	coefficient	NOUN
ajfa-16850	137	7	t	t	PROPN
ajfa-16850	137	8	sig	sig	PROPN
ajfa-16850	137	9	.	.	PUNCT
ajfa-16850	138	1	b	b	X
ajfa-16850	138	2	std	std	PROPN
ajfa-16850	138	3	.	.	NOUN
ajfa-16850	138	4	error	error	NOUN
ajfa-16850	138	5	beta	beta	NOUN
ajfa-16850	138	6	1	1	NUM
ajfa-16850	138	7	(	(	PUNCT
ajfa-16850	138	8	constant	constant	ADJ
ajfa-16850	138	9	)	)	PUNCT
ajfa-16850	138	10	16.603	16.603	NUM
ajfa-16850	138	11	1.477	1.477	NUM
ajfa-16850	138	12	11.243	11.243	NUM
ajfa-16850	138	13	.000	.000	NUM
ajfa-16850	138	14	auditi_inf_acces	auditi_inf_acces	NUM
ajfa-16850	138	15	1.188	1.188	NUM
ajfa-16850	138	16	.136	.136	NUM
ajfa-16850	138	17	.455	.455	NUM
ajfa-16850	138	18	8.751	8.751	NUM
ajfa-16850	138	19	.000	.000	NUM
ajfa-16850	138	20	inadeq_tax_officio	inadeq_tax_officio	NOUN
ajfa-16850	138	21	.319	.319	NUM
ajfa-16850	138	22	.094	.094	NUM
ajfa-16850	138	23	.204	.204	NUM
ajfa-16850	138	24	3.374	3.374	NUM
ajfa-16850	138	25	.001	.001	NUM
ajfa-16850	138	26	effect_tax_audit	effect_tax_audit	PROPN
ajfa-16850	138	27	-.596	-.596	PROPN
ajfa-16850	138	28	.108	.108	NUM
ajfa-16850	139	1	-.281	-.281	INTJ
ajfa-16850	139	2	-5.517	-5.517	PROPN
ajfa-16850	139	3	.000	.000	NUM
ajfa-16850	139	4	non_compliance	non_compliance	NOUN
ajfa-16850	139	5	.148	.148	NUM
ajfa-16850	139	6	.111	.111	NUM
ajfa-16850	139	7	.062	.062	NUM
ajfa-16850	139	8	1.335	1.335	NUM
ajfa-16850	139	9	.183	.183	NUM
ajfa-16850	140	1	audit_field_work	audit_field_work	PRON
ajfa-16850	140	2	.157	.157	NUM
ajfa-16850	140	3	.068	.068	NUM
ajfa-16850	140	4	.103	.103	NUM
ajfa-16850	140	5	2.297	2.297	NUM
ajfa-16850	140	6	.022	.022	NUM
ajfa-16850	140	7	tax_audit_control	tax_audit_control	PROPN
ajfa-16850	140	8	.125	.125	NUM
ajfa-16850	140	9	.095	.095	NUM
ajfa-16850	140	10	.057	.057	NUM
ajfa-16850	140	11	1.312	1.312	NUM
ajfa-16850	140	12	.191	.191	NUM
ajfa-16850	140	13	corruption	corruption	NOUN
ajfa-16850	140	14	.002	.002	NUM
ajfa-16850	140	15	.079	.079	NUM
ajfa-16850	140	16	.002	.002	NUM
ajfa-16850	140	17	.027	.027	NUM
ajfa-16850	140	18	.979	.979	NUM
ajfa-16850	140	19	incentive	incentive	PROPN
ajfa-16850	140	20	.389	.389	NUM
ajfa-16850	140	21	.075	.075	NUM
ajfa-16850	140	22	.250	.250	NUM
ajfa-16850	140	23	5.149	5.149	NUM
ajfa-16850	140	24	.000	.000	NUM
ajfa-16850	140	25	a.	a.	NOUN
ajfa-16850	140	26	dependent	dependent	ADJ
ajfa-16850	140	27	variable	variable	NOUN
ajfa-16850	140	28	:	:	PUNCT
ajfa-16850	140	29	revenue	revenue	NOUN
ajfa-16850	140	30	generation	generation	NOUN
ajfa-16850	140	31	the	the	DET
ajfa-16850	140	32	regression	regression	NOUN
ajfa-16850	140	33	above	above	ADV
ajfa-16850	140	34	is	be	AUX
ajfa-16850	140	35	a	a	DET
ajfa-16850	140	36	multiple	multiple	ADJ
ajfa-16850	140	37	regression	regression	NOUN
ajfa-16850	140	38	,	,	PUNCT
ajfa-16850	140	39	the	the	DET
ajfa-16850	140	40	model	model	NOUN
ajfa-16850	140	41	of	of	ADP
ajfa-16850	140	42	the	the	DET
ajfa-16850	140	43	equation	equation	NOUN
ajfa-16850	140	44	is	be	AUX
ajfa-16850	140	45	stated	state	VERB
ajfa-16850	140	46	as	as	ADP
ajfa-16850	140	47	;	;	PUNCT
ajfa-16850	140	48	asian	asian	ADJ
ajfa-16850	140	49	journal	journal	NOUN
ajfa-16850	140	50	of	of	ADP
ajfa-16850	140	51	finance	finance	PROPN
ajfa-16850	140	52	&	&	CCONJ
ajfa-16850	140	53	accounting	accounting	PROPN
ajfa-16850	140	54	issn	issn	PROPN
ajfa-16850	140	55	1946	1946	NUM
ajfa-16850	140	56	-	-	PUNCT
ajfa-16850	140	57	052x	052x	NOUN
ajfa-16850	140	58	2020	2020	NUM
ajfa-16850	140	59	,	,	PUNCT
ajfa-16850	140	60	vol	vol	NOUN
ajfa-16850	140	61	.	.	PROPN
ajfa-16850	140	62	12	12	NUM
ajfa-16850	140	63	,	,	PUNCT
ajfa-16850	140	64	no	no	INTJ
ajfa-16850	140	65	.	.	NOUN
ajfa-16850	140	66	1	1	NUM
ajfa-16850	140	67	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	140	68	126	126	NUM
ajfa-16850	140	69	y=16.6	y=16.6	NOUN
ajfa-16850	140	70	+	+	PROPN
ajfa-16850	140	71	1.188aud_acc+0.319ind_off-0.596eff_aud+	1.188aud_acc+0.319ind_off-0.596eff_aud+	NOUN
ajfa-16850	140	72	0.148non_com+0.157aud_work+	0.148non_com+0.157aud_work+	NUM
ajfa-16850	140	73	0.125tax_con+	0.125tax_con+	NUM
ajfa-16850	140	74	0.389cor	0.389cor	NOUN
ajfa-16850	141	1	the	the	DET
ajfa-16850	141	2	result	result	NOUN
ajfa-16850	141	3	presented	present	VERB
ajfa-16850	141	4	above	above	ADV
ajfa-16850	141	5	shows	show	VERB
ajfa-16850	141	6	the	the	DET
ajfa-16850	141	7	effect	effect	NOUN
ajfa-16850	141	8	of	of	ADP
ajfa-16850	141	9	independent	independent	ADJ
ajfa-16850	141	10	variables	variable	NOUN
ajfa-16850	141	11	on	on	ADP
ajfa-16850	141	12	the	the	DET
ajfa-16850	141	13	dependent	dependent	ADJ
ajfa-16850	141	14	variable	variable	NOUN
ajfa-16850	141	15	.	.	PUNCT
ajfa-16850	142	1	the	the	DET
ajfa-16850	142	2	explanatory	explanatory	ADJ
ajfa-16850	142	3	variables	variable	NOUN
ajfa-16850	142	4	include	include	VERB
ajfa-16850	142	5	auditing	auditing	NOUN
ajfa-16850	142	6	access	access	NOUN
ajfa-16850	142	7	,	,	PUNCT
ajfa-16850	142	8	auditing	auditing	NOUN
ajfa-16850	142	9	officials	official	NOUN
ajfa-16850	142	10	,	,	PUNCT
ajfa-16850	142	11	effective	effective	ADJ
ajfa-16850	142	12	tax	tax	NOUN
ajfa-16850	142	13	audit	audit	NOUN
ajfa-16850	142	14	,	,	PUNCT
ajfa-16850	142	15	noncompliance	noncompliance	NOUN
ajfa-16850	142	16	,	,	PUNCT
ajfa-16850	142	17	audit	audit	NOUN
ajfa-16850	142	18	fieldwork	fieldwork	NOUN
ajfa-16850	142	19	,	,	PUNCT
ajfa-16850	142	20	tax	tax	NOUN
ajfa-16850	142	21	audit	audit	NOUN
ajfa-16850	142	22	control	control	NOUN
ajfa-16850	142	23	,	,	PUNCT
ajfa-16850	142	24	and	and	CCONJ
ajfa-16850	142	25	corruption	corruption	NOUN
ajfa-16850	142	26	,	,	PUNCT
ajfa-16850	142	27	while	while	SCONJ
ajfa-16850	142	28	the	the	DET
ajfa-16850	142	29	explained	explain	VERB
ajfa-16850	142	30	variable	variable	NOUN
ajfa-16850	142	31	is	be	AUX
ajfa-16850	142	32	revenue	revenue	NOUN
ajfa-16850	142	33	generation	generation	NOUN
ajfa-16850	142	34	.	.	PUNCT
ajfa-16850	143	1	the	the	DET
ajfa-16850	143	2	signs	sign	NOUN
ajfa-16850	143	3	of	of	ADP
ajfa-16850	143	4	the	the	DET
ajfa-16850	143	5	coefficients	coefficient	NOUN
ajfa-16850	143	6	of	of	ADP
ajfa-16850	143	7	these	these	DET
ajfa-16850	143	8	variables	variable	NOUN
ajfa-16850	143	9	,	,	PUNCT
ajfa-16850	143	10	the	the	DET
ajfa-16850	143	11	positive	positive	ADJ
ajfa-16850	143	12	signs	sign	NOUN
ajfa-16850	143	13	depict	depict	VERB
ajfa-16850	143	14	a	a	DET
ajfa-16850	143	15	positive	positive	ADJ
ajfa-16850	143	16	relationship	relationship	NOUN
ajfa-16850	143	17	between	between	ADP
ajfa-16850	143	18	the	the	DET
ajfa-16850	143	19	variables	variable	NOUN
ajfa-16850	143	20	while	while	SCONJ
ajfa-16850	143	21	the	the	DET
ajfa-16850	143	22	negative	negative	ADJ
ajfa-16850	143	23	sign	sign	NOUN
ajfa-16850	143	24	depicts	depict	VERB
ajfa-16850	143	25	the	the	DET
ajfa-16850	143	26	otherwise	otherwise	ADV
ajfa-16850	143	27	.	.	PUNCT
ajfa-16850	144	1	the	the	DET
ajfa-16850	144	2	constant	constant	ADJ
ajfa-16850	144	3	(	(	PUNCT
ajfa-16850	144	4	16.603	16.603	NUM
ajfa-16850	144	5	)	)	PUNCT
ajfa-16850	144	6	represents	represent	VERB
ajfa-16850	144	7	the	the	DET
ajfa-16850	144	8	value	value	NOUN
ajfa-16850	144	9	that	that	PRON
ajfa-16850	144	10	revenue	revenue	NOUN
ajfa-16850	144	11	generation	generation	NOUN
ajfa-16850	144	12	will	will	AUX
ajfa-16850	144	13	assume	assume	VERB
ajfa-16850	144	14	if	if	SCONJ
ajfa-16850	144	15	all	all	DET
ajfa-16850	144	16	the	the	DET
ajfa-16850	144	17	variables	variable	NOUN
ajfa-16850	144	18	are	be	AUX
ajfa-16850	144	19	zero	zero	NUM
ajfa-16850	144	20	.	.	PUNCT
ajfa-16850	145	1	it	it	PRON
ajfa-16850	145	2	was	be	AUX
ajfa-16850	145	3	also	also	ADV
ajfa-16850	145	4	discovered	discover	VERB
ajfa-16850	145	5	that	that	SCONJ
ajfa-16850	145	6	1	1	NUM
ajfa-16850	145	7	%	%	NOUN
ajfa-16850	145	8	increase	increase	NOUN
ajfa-16850	145	9	in	in	ADP
ajfa-16850	145	10	auditing	auditing	NOUN
ajfa-16850	145	11	access	access	NOUN
ajfa-16850	145	12	,	,	PUNCT
ajfa-16850	145	13	auditing	auditing	NOUN
ajfa-16850	145	14	officials	official	NOUN
ajfa-16850	145	15	,	,	PUNCT
ajfa-16850	145	16	effective	effective	ADJ
ajfa-16850	145	17	tax	tax	NOUN
ajfa-16850	145	18	audit	audit	NOUN
ajfa-16850	145	19	,	,	PUNCT
ajfa-16850	145	20	non	non	ADJ
ajfa-16850	145	21	-	-	NOUN
ajfa-16850	145	22	compliance	compliance	ADJ
ajfa-16850	145	23	,	,	PUNCT
ajfa-16850	145	24	audit	audit	NOUN
ajfa-16850	145	25	fieldwork	fieldwork	NOUN
ajfa-16850	145	26	and	and	CCONJ
ajfa-16850	145	27	,	,	PUNCT
ajfa-16850	145	28	tax	tax	NOUN
ajfa-16850	145	29	audit	audit	NOUN
ajfa-16850	145	30	control	control	NOUN
ajfa-16850	145	31	and	and	CCONJ
ajfa-16850	145	32	corruption	corruption	NOUN
ajfa-16850	145	33	other	other	ADJ
ajfa-16850	145	34	things	thing	NOUN
ajfa-16850	145	35	being	be	AUX
ajfa-16850	145	36	equal	equal	ADJ
ajfa-16850	145	37	,	,	PUNCT
ajfa-16850	145	38	will	will	AUX
ajfa-16850	145	39	increase	increase	VERB
ajfa-16850	145	40	revenue	revenue	NOUN
ajfa-16850	145	41	generation	generation	NOUN
ajfa-16850	145	42	by	by	ADP
ajfa-16850	145	43	1.188	1.188	NUM
ajfa-16850	145	44	,	,	PUNCT
ajfa-16850	145	45	0.319	0.319	NUM
ajfa-16850	145	46	,	,	PUNCT
ajfa-16850	145	47	0.596	0.596	NUM
ajfa-16850	145	48	,	,	PUNCT
ajfa-16850	145	49	0.148	0.148	NUM
ajfa-16850	145	50	,	,	PUNCT
ajfa-16850	145	51	0.157	0.157	NUM
ajfa-16850	145	52	,	,	PUNCT
ajfa-16850	145	53	0.125	0.125	NUM
ajfa-16850	145	54	and	and	CCONJ
ajfa-16850	145	55	0.002	0.002	NUM
ajfa-16850	145	56	respectively	respectively	ADV
ajfa-16850	145	57	and	and	CCONJ
ajfa-16850	145	58	vice	vice	NOUN
ajfa-16850	145	59	-	-	NOUN
ajfa-16850	145	60	versa	versa	NOUN
ajfa-16850	145	61	.	.	PUNCT
ajfa-16850	146	1	the	the	DET
ajfa-16850	146	2	p	p	ADJ
ajfa-16850	146	3	-	-	PUNCT
ajfa-16850	146	4	value	value	NOUN
ajfa-16850	146	5	checks	check	VERB
ajfa-16850	146	6	the	the	DET
ajfa-16850	146	7	significant	significant	ADJ
ajfa-16850	146	8	level	level	NOUN
ajfa-16850	146	9	of	of	ADP
ajfa-16850	146	10	the	the	DET
ajfa-16850	146	11	variables	variable	NOUN
ajfa-16850	146	12	,	,	PUNCT
ajfa-16850	146	13	and	and	CCONJ
ajfa-16850	146	14	the	the	DET
ajfa-16850	146	15	analysis	analysis	NOUN
ajfa-16850	146	16	revealed	reveal	VERB
ajfa-16850	146	17	that	that	SCONJ
ajfa-16850	146	18	auditing	auditing	NOUN
ajfa-16850	146	19	access	access	NOUN
ajfa-16850	146	20	,	,	PUNCT
ajfa-16850	146	21	auditing	auditing	NOUN
ajfa-16850	146	22	officials	official	NOUN
ajfa-16850	146	23	,	,	PUNCT
ajfa-16850	146	24	effective	effective	ADJ
ajfa-16850	146	25	tax	tax	NOUN
ajfa-16850	146	26	audit	audit	NOUN
ajfa-16850	146	27	and	and	CCONJ
ajfa-16850	146	28	incentive	incentive	NOUN
ajfa-16850	146	29	were	be	AUX
ajfa-16850	146	30	significantly	significantly	ADV
ajfa-16850	146	31	correlated	correlate	VERB
ajfa-16850	146	32	to	to	ADP
ajfa-16850	146	33	revenue	revenue	NOUN
ajfa-16850	146	34	generation	generation	NOUN
ajfa-16850	146	35	with	with	ADP
ajfa-16850	146	36	a	a	DET
ajfa-16850	146	37	p	p	NOUN
ajfa-16850	146	38	-	-	PUNCT
ajfa-16850	146	39	value	value	NOUN
ajfa-16850	146	40	of	of	ADP
ajfa-16850	146	41	0.00	0.00	NUM
ajfa-16850	146	42	,	,	PUNCT
ajfa-16850	146	43	0.01	0.01	NUM
ajfa-16850	146	44	,	,	PUNCT
ajfa-16850	146	45	0.00	0.00	NUM
ajfa-16850	146	46	,	,	PUNCT
ajfa-16850	146	47	0.022	0.022	NUM
ajfa-16850	146	48	and	and	CCONJ
ajfa-16850	146	49	0.00	0.00	NUM
ajfa-16850	146	50	respectively	respectively	ADV
ajfa-16850	146	51	.	.	PUNCT
ajfa-16850	147	1	on	on	ADP
ajfa-16850	147	2	the	the	DET
ajfa-16850	147	3	other	other	ADJ
ajfa-16850	147	4	hand	hand	NOUN
ajfa-16850	147	5	,	,	PUNCT
ajfa-16850	147	6	non	non	ADJ
ajfa-16850	147	7	-	-	NOUN
ajfa-16850	147	8	compliance	compliance	ADJ
ajfa-16850	147	9	,	,	PUNCT
ajfa-16850	147	10	tax	tax	NOUN
ajfa-16850	147	11	audit	audit	NOUN
ajfa-16850	147	12	control	control	NOUN
ajfa-16850	147	13	,	,	PUNCT
ajfa-16850	147	14	and	and	CCONJ
ajfa-16850	147	15	corruption	corruption	NOUN
ajfa-16850	147	16	were	be	AUX
ajfa-16850	147	17	not	not	PART
ajfa-16850	147	18	significantly	significantly	ADV
ajfa-16850	147	19	correlated	correlate	VERB
ajfa-16850	147	20	to	to	ADP
ajfa-16850	147	21	revenue	revenue	NOUN
ajfa-16850	147	22	generation	generation	NOUN
ajfa-16850	147	23	with	with	ADP
ajfa-16850	147	24	a	a	DET
ajfa-16850	147	25	p	p	NOUN
ajfa-16850	147	26	-	-	PUNCT
ajfa-16850	147	27	value	value	NOUN
ajfa-16850	147	28	of	of	ADP
ajfa-16850	147	29	0.183	0.183	NUM
ajfa-16850	147	30	,	,	PUNCT
ajfa-16850	147	31	0.191	0.191	NUM
ajfa-16850	147	32	and	and	CCONJ
ajfa-16850	147	33	0.070	0.070	NUM
ajfa-16850	147	34	,	,	PUNCT
ajfa-16850	147	35	respectively	respectively	ADV
ajfa-16850	147	36	.	.	PUNCT
ajfa-16850	148	1	discussion	discussion	NOUN
ajfa-16850	148	2	,	,	PUNCT
ajfa-16850	148	3	conclusion	conclusion	NOUN
ajfa-16850	148	4	,	,	PUNCT
ajfa-16850	148	5	and	and	CCONJ
ajfa-16850	148	6	recommendation	recommendation	NOUN
ajfa-16850	148	7	discussion	discussion	NOUN
ajfa-16850	148	8	the	the	DET
ajfa-16850	148	9	study	study	NOUN
ajfa-16850	148	10	revealed	reveal	VERB
ajfa-16850	148	11	that	that	SCONJ
ajfa-16850	148	12	tax	tax	NOUN
ajfa-16850	148	13	audit	audit	NOUN
ajfa-16850	148	14	was	be	AUX
ajfa-16850	148	15	significantly	significantly	ADV
ajfa-16850	148	16	correlated	correlate	VERB
ajfa-16850	148	17	to	to	ADP
ajfa-16850	148	18	revenue	revenue	NOUN
ajfa-16850	148	19	generation	generation	NOUN
ajfa-16850	148	20	in	in	ADP
ajfa-16850	148	21	ekiti	ekiti	ADJ
ajfa-16850	148	22	state	state	NOUN
ajfa-16850	148	23	.	.	PUNCT
ajfa-16850	149	1	this	this	PRON
ajfa-16850	149	2	implies	imply	VERB
ajfa-16850	149	3	that	that	SCONJ
ajfa-16850	149	4	tax	tax	NOUN
ajfa-16850	149	5	audit	audit	NOUN
ajfa-16850	149	6	ensures	ensure	VERB
ajfa-16850	149	7	proper	proper	ADJ
ajfa-16850	149	8	filing	filing	NOUN
ajfa-16850	149	9	of	of	ADP
ajfa-16850	149	10	appropriate	appropriate	ADJ
ajfa-16850	149	11	and	and	CCONJ
ajfa-16850	149	12	accurate	accurate	ADJ
ajfa-16850	149	13	returns	return	NOUN
ajfa-16850	149	14	and	and	CCONJ
ajfa-16850	149	15	computation	computation	NOUN
ajfa-16850	149	16	in	in	ADP
ajfa-16850	149	17	taxpayer	taxpayer	NOUN
ajfa-16850	149	18	's	's	PART
ajfa-16850	149	19	records	record	NOUN
ajfa-16850	149	20	;	;	PUNCT
ajfa-16850	149	21	tax	tax	NOUN
ajfa-16850	149	22	audit	audit	NOUN
ajfa-16850	149	23	reduced	reduce	VERB
ajfa-16850	149	24	tax	tax	NOUN
ajfa-16850	149	25	evasion	evasion	NOUN
ajfa-16850	149	26	and	and	CCONJ
ajfa-16850	149	27	tax	tax	NOUN
ajfa-16850	149	28	avoidance	avoidance	NOUN
ajfa-16850	149	29	and	and	CCONJ
ajfa-16850	149	30	ensures	ensure	VERB
ajfa-16850	149	31	compliance	compliance	NOUN
ajfa-16850	149	32	with	with	ADP
ajfa-16850	149	33	tax	tax	NOUN
ajfa-16850	149	34	laws	law	NOUN
ajfa-16850	149	35	,	,	PUNCT
ajfa-16850	149	36	rules	rule	NOUN
ajfa-16850	149	37	,	,	PUNCT
ajfa-16850	149	38	and	and	CCONJ
ajfa-16850	149	39	regulations	regulation	NOUN
ajfa-16850	149	40	by	by	ADP
ajfa-16850	149	41	the	the	DET
ajfa-16850	149	42	taxpayers	taxpayer	NOUN
ajfa-16850	149	43	.	.	PUNCT
ajfa-16850	150	1	the	the	DET
ajfa-16850	150	2	study	study	NOUN
ajfa-16850	150	3	revealed	reveal	VERB
ajfa-16850	150	4	that	that	SCONJ
ajfa-16850	150	5	tax	tax	NOUN
ajfa-16850	150	6	audit	audit	NOUN
ajfa-16850	150	7	has	have	VERB
ajfa-16850	150	8	a	a	DET
ajfa-16850	150	9	positive	positive	ADJ
ajfa-16850	150	10	relationship	relationship	NOUN
ajfa-16850	150	11	with	with	ADP
ajfa-16850	150	12	the	the	DET
ajfa-16850	150	13	revenue	revenue	NOUN
ajfa-16850	150	14	generation	generation	NOUN
ajfa-16850	150	15	in	in	ADP
ajfa-16850	150	16	ekiti	ekiti	PROPN
ajfa-16850	150	17	state	state	NOUN
ajfa-16850	150	18	.	.	PUNCT
ajfa-16850	151	1	this	this	PRON
ajfa-16850	151	2	means	mean	VERB
ajfa-16850	151	3	that	that	SCONJ
ajfa-16850	151	4	1	1	NUM
ajfa-16850	151	5	%	%	NOUN
ajfa-16850	151	6	increase	increase	NOUN
ajfa-16850	151	7	in	in	ADP
ajfa-16850	151	8	tax	tax	NOUN
ajfa-16850	151	9	audit	audit	NOUN
ajfa-16850	151	10	(	(	PUNCT
ajfa-16850	151	11	increase	increase	NOUN
ajfa-16850	151	12	in	in	ADP
ajfa-16850	151	13	auditing	auditing	NOUN
ajfa-16850	151	14	access	access	NOUN
ajfa-16850	151	15	,	,	PUNCT
ajfa-16850	151	16	auditing	auditing	NOUN
ajfa-16850	151	17	officials	official	NOUN
ajfa-16850	151	18	,	,	PUNCT
ajfa-16850	151	19	effective	effective	ADJ
ajfa-16850	151	20	tax	tax	NOUN
ajfa-16850	151	21	audit	audit	NOUN
ajfa-16850	151	22	,	,	PUNCT
ajfa-16850	151	23	noncompliance	noncompliance	NOUN
ajfa-16850	151	24	,	,	PUNCT
ajfa-16850	151	25	audit	audit	NOUN
ajfa-16850	151	26	fieldwork	fieldwork	NOUN
ajfa-16850	151	27	and	and	CCONJ
ajfa-16850	151	28	,	,	PUNCT
ajfa-16850	151	29	tax	tax	NOUN
ajfa-16850	151	30	audit	audit	NOUN
ajfa-16850	151	31	control	control	NOUN
ajfa-16850	151	32	and	and	CCONJ
ajfa-16850	151	33	corruption	corruption	NOUN
ajfa-16850	151	34	)	)	PUNCT
ajfa-16850	151	35	other	other	ADJ
ajfa-16850	151	36	things	thing	NOUN
ajfa-16850	151	37	being	be	AUX
ajfa-16850	151	38	equal	equal	ADJ
ajfa-16850	151	39	,	,	PUNCT
ajfa-16850	151	40	will	will	AUX
ajfa-16850	151	41	increase	increase	VERB
ajfa-16850	151	42	revenue	revenue	NOUN
ajfa-16850	151	43	generation	generation	NOUN
ajfa-16850	151	44	by	by	ADP
ajfa-16850	151	45	1.188	1.188	NUM
ajfa-16850	151	46	,	,	PUNCT
ajfa-16850	151	47	0.319	0.319	NUM
ajfa-16850	151	48	,	,	PUNCT
ajfa-16850	151	49	0.596	0.596	NUM
ajfa-16850	151	50	,	,	PUNCT
ajfa-16850	151	51	0.148	0.148	NUM
ajfa-16850	151	52	,	,	PUNCT
ajfa-16850	151	53	0.157	0.157	NUM
ajfa-16850	151	54	,	,	PUNCT
ajfa-16850	151	55	0.125	0.125	NUM
ajfa-16850	151	56	and	and	CCONJ
ajfa-16850	151	57	0.002	0.002	NUM
ajfa-16850	151	58	respectively	respectively	ADV
ajfa-16850	151	59	and	and	CCONJ
ajfa-16850	151	60	vice	vice	NOUN
ajfa-16850	151	61	-	-	NOUN
ajfa-16850	151	62	versa	versa	ADJ
ajfa-16850	151	63	.	.	PUNCT
ajfa-16850	152	1	this	this	PRON
ajfa-16850	152	2	was	be	AUX
ajfa-16850	152	3	in	in	ADP
ajfa-16850	152	4	consonant	consonant	NOUN
ajfa-16850	152	5	with	with	ADP
ajfa-16850	152	6	onoja	onoja	NOUN
ajfa-16850	152	7	and	and	CCONJ
ajfa-16850	152	8	iwarere	iwarere	NOUN
ajfa-16850	152	9	(	(	PUNCT
ajfa-16850	152	10	2015	2015	NUM
ajfa-16850	152	11	)	)	PUNCT
ajfa-16850	152	12	;	;	PUNCT
ajfa-16850	152	13	olaoye	olaoye	ADJ
ajfa-16850	152	14	and	and	CCONJ
ajfa-16850	152	15	ekundayo	ekundayo	PROPN
ajfa-16850	152	16	(	(	PUNCT
ajfa-16850	152	17	2019	2019	NUM
ajfa-16850	152	18	)	)	PUNCT
ajfa-16850	152	19	who	who	PRON
ajfa-16850	152	20	concluded	conclude	VERB
ajfa-16850	152	21	that	that	SCONJ
ajfa-16850	152	22	tax	tax	NOUN
ajfa-16850	152	23	audit	audit	NOUN
ajfa-16850	152	24	has	have	VERB
ajfa-16850	152	25	significant	significant	ADJ
ajfa-16850	152	26	effects	effect	NOUN
ajfa-16850	152	27	on	on	ADP
ajfa-16850	152	28	revenue	revenue	NOUN
ajfa-16850	152	29	generation	generation	NOUN
ajfa-16850	152	30	by	by	ADP
ajfa-16850	152	31	federal	federal	ADJ
ajfa-16850	152	32	inland	inland	ADJ
ajfa-16850	152	33	revenue	revenue	NOUN
ajfa-16850	152	34	service	service	NOUN
ajfa-16850	152	35	and	and	CCONJ
ajfa-16850	152	36	tax	tax	NOUN
ajfa-16850	152	37	audit	audit	NOUN
ajfa-16850	152	38	has	have	VERB
ajfa-16850	152	39	a	a	DET
ajfa-16850	152	40	positive	positive	ADJ
ajfa-16850	152	41	relationship	relationship	NOUN
ajfa-16850	152	42	with	with	ADP
ajfa-16850	152	43	the	the	DET
ajfa-16850	152	44	revenue	revenue	NOUN
ajfa-16850	152	45	generation	generation	NOUN
ajfa-16850	152	46	by	by	ADP
ajfa-16850	152	47	federal	federal	ADJ
ajfa-16850	152	48	inland	inland	PROPN
ajfa-16850	152	49	revenue	revenue	NOUN
ajfa-16850	152	50	service	service	NOUN
ajfa-16850	152	51	.	.	PUNCT
ajfa-16850	153	1	conclusion	conclusion	NOUN
ajfa-16850	153	2	the	the	DET
ajfa-16850	153	3	study	study	NOUN
ajfa-16850	153	4	objective	objective	NOUN
ajfa-16850	153	5	is	be	AUX
ajfa-16850	153	6	to	to	PART
ajfa-16850	153	7	investigate	investigate	VERB
ajfa-16850	153	8	the	the	DET
ajfa-16850	153	9	effect	effect	NOUN
ajfa-16850	153	10	of	of	ADP
ajfa-16850	153	11	the	the	DET
ajfa-16850	153	12	tax	tax	NOUN
ajfa-16850	153	13	audit	audit	NOUN
ajfa-16850	153	14	on	on	ADP
ajfa-16850	153	15	the	the	DET
ajfa-16850	153	16	revenue	revenue	NOUN
ajfa-16850	153	17	generation	generation	NOUN
ajfa-16850	153	18	in	in	ADP
ajfa-16850	153	19	ekiti	ekiti	PROPN
ajfa-16850	153	20	state	state	NOUN
ajfa-16850	153	21	.	.	PUNCT
ajfa-16850	154	1	the	the	DET
ajfa-16850	154	2	study	study	NOUN
ajfa-16850	154	3	went	go	VERB
ajfa-16850	154	4	further	far	ADV
ajfa-16850	154	5	to	to	PART
ajfa-16850	154	6	access	access	VERB
ajfa-16850	154	7	the	the	DET
ajfa-16850	154	8	relationship	relationship	NOUN
ajfa-16850	154	9	between	between	ADP
ajfa-16850	154	10	the	the	DET
ajfa-16850	154	11	tax	tax	NOUN
ajfa-16850	154	12	audit	audit	NOUN
ajfa-16850	154	13	and	and	CCONJ
ajfa-16850	154	14	revenue	revenue	NOUN
ajfa-16850	154	15	generation	generation	NOUN
ajfa-16850	154	16	in	in	ADP
ajfa-16850	154	17	the	the	DET
ajfa-16850	154	18	state	state	NOUN
ajfa-16850	154	19	.	.	PUNCT
ajfa-16850	155	1	the	the	DET
ajfa-16850	155	2	study	study	NOUN
ajfa-16850	155	3	concluded	conclude	VERB
ajfa-16850	155	4	that	that	SCONJ
ajfa-16850	155	5	tax	tax	NOUN
ajfa-16850	155	6	audit	audit	NOUN
ajfa-16850	155	7	should	should	AUX
ajfa-16850	155	8	be	be	AUX
ajfa-16850	155	9	embraced	embrace	VERB
ajfa-16850	155	10	as	as	SCONJ
ajfa-16850	155	11	it	it	PRON
ajfa-16850	155	12	maximizes	maximize	VERB
ajfa-16850	155	13	the	the	DET
ajfa-16850	155	14	collection	collection	NOUN
ajfa-16850	155	15	of	of	ADP
ajfa-16850	155	16	revenue	revenue	NOUN
ajfa-16850	155	17	which	which	PRON
ajfa-16850	155	18	enables	enable	VERB
ajfa-16850	155	19	the	the	DET
ajfa-16850	155	20	government	government	NOUN
ajfa-16850	155	21	to	to	PART
ajfa-16850	155	22	address	address	VERB
ajfa-16850	155	23	developmental	developmental	ADJ
ajfa-16850	155	24	projects	project	NOUN
ajfa-16850	155	25	that	that	PRON
ajfa-16850	155	26	will	will	AUX
ajfa-16850	155	27	benefit	benefit	VERB
ajfa-16850	155	28	its	its	PRON
ajfa-16850	155	29	citizenry	citizenry	NOUN
ajfa-16850	155	30	and	and	CCONJ
ajfa-16850	155	31	also	also	ADV
ajfa-16850	155	32	helps	help	VERB
ajfa-16850	155	33	in	in	ADP
ajfa-16850	155	34	strengthening	strengthen	VERB
ajfa-16850	155	35	the	the	DET
ajfa-16850	155	36	activities	activity	NOUN
ajfa-16850	155	37	of	of	ADP
ajfa-16850	155	38	the	the	DET
ajfa-16850	155	39	taxpayer	taxpayer	NOUN
ajfa-16850	155	40	.	.	PUNCT
ajfa-16850	156	1	asian	asian	ADJ
ajfa-16850	156	2	journal	journal	PROPN
ajfa-16850	156	3	of	of	ADP
ajfa-16850	156	4	finance	finance	PROPN
ajfa-16850	156	5	&	&	CCONJ
ajfa-16850	156	6	accounting	accounting	PROPN
ajfa-16850	156	7	issn	issn	PROPN
ajfa-16850	156	8	1946	1946	NUM
ajfa-16850	156	9	-	-	PUNCT
ajfa-16850	156	10	052x	052x	NOUN
ajfa-16850	156	11	2020	2020	NUM
ajfa-16850	156	12	,	,	PUNCT
ajfa-16850	156	13	vol	vol	NOUN
ajfa-16850	156	14	.	.	PROPN
ajfa-16850	156	15	12	12	NUM
ajfa-16850	156	16	,	,	PUNCT
ajfa-16850	156	17	no	no	INTJ
ajfa-16850	156	18	.	.	NOUN
ajfa-16850	156	19	1	1	NUM
ajfa-16850	156	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	156	21	127	127	NUM
ajfa-16850	156	22	recommendation	recommendation	NOUN
ajfa-16850	156	23	the	the	DET
ajfa-16850	156	24	study	study	NOUN
ajfa-16850	156	25	recommended	recommend	VERB
ajfa-16850	156	26	that	that	SCONJ
ajfa-16850	156	27	the	the	DET
ajfa-16850	156	28	government	government	NOUN
ajfa-16850	156	29	should	should	AUX
ajfa-16850	156	30	focus	focus	VERB
ajfa-16850	156	31	more	more	ADV
ajfa-16850	156	32	on	on	ADP
ajfa-16850	156	33	tax	tax	NOUN
ajfa-16850	156	34	audit	audit	NOUN
ajfa-16850	156	35	now	now	ADV
ajfa-16850	156	36	that	that	SCONJ
ajfa-16850	156	37	the	the	DET
ajfa-16850	156	38	oil	oil	NOUN
ajfa-16850	156	39	revenue	revenue	NOUN
ajfa-16850	156	40	accrued	accrue	VERB
ajfa-16850	156	41	to	to	ADP
ajfa-16850	156	42	the	the	DET
ajfa-16850	156	43	federation	federation	NOUN
ajfa-16850	156	44	account	account	NOUN
ajfa-16850	156	45	is	be	AUX
ajfa-16850	156	46	dwindle	dwindle	NOUN
ajfa-16850	156	47	as	as	ADP
ajfa-16850	156	48	a	a	DET
ajfa-16850	156	49	result	result	NOUN
ajfa-16850	156	50	of	of	ADP
ajfa-16850	156	51	global	global	ADJ
ajfa-16850	156	52	drop	drop	NOUN
ajfa-16850	156	53	in	in	ADP
ajfa-16850	156	54	crude	crude	ADJ
ajfa-16850	156	55	oil	oil	NOUN
ajfa-16850	156	56	prices	price	NOUN
ajfa-16850	156	57	;	;	PUNCT
ajfa-16850	156	58	sufficient	sufficient	ADJ
ajfa-16850	156	59	mechanism	mechanism	NOUN
ajfa-16850	156	60	should	should	AUX
ajfa-16850	156	61	be	be	AUX
ajfa-16850	156	62	in	in	ADP
ajfa-16850	156	63	place	place	NOUN
ajfa-16850	156	64	to	to	PART
ajfa-16850	156	65	check	check	VERB
ajfa-16850	156	66	and	and	CCONJ
ajfa-16850	156	67	monitor	monitor	VERB
ajfa-16850	156	68	the	the	DET
ajfa-16850	156	69	staff	staff	NOUN
ajfa-16850	156	70	of	of	ADP
ajfa-16850	156	71	the	the	DET
ajfa-16850	156	72	tax	tax	NOUN
ajfa-16850	156	73	audit	audit	NOUN
ajfa-16850	156	74	department	department	NOUN
ajfa-16850	156	75	to	to	PART
ajfa-16850	156	76	minimize	minimize	VERB
ajfa-16850	156	77	the	the	DET
ajfa-16850	156	78	level	level	NOUN
ajfa-16850	156	79	of	of	ADP
ajfa-16850	156	80	corruption	corruption	NOUN
ajfa-16850	156	81	and	and	CCONJ
ajfa-16850	156	82	enhance	enhance	VERB
ajfa-16850	156	83	the	the	DET
ajfa-16850	156	84	effectiveness	effectiveness	NOUN
ajfa-16850	156	85	of	of	ADP
ajfa-16850	156	86	the	the	DET
ajfa-16850	156	87	tax	tax	NOUN
ajfa-16850	156	88	audit	audit	NOUN
ajfa-16850	156	89	;	;	PUNCT
ajfa-16850	156	90	government	government	NOUN
ajfa-16850	156	91	should	should	AUX
ajfa-16850	156	92	give	give	VERB
ajfa-16850	156	93	autonomy	autonomy	NOUN
ajfa-16850	156	94	to	to	PART
ajfa-16850	156	95	tax	tax	NOUN
ajfa-16850	156	96	audit	audit	NOUN
ajfa-16850	156	97	department	department	NOUN
ajfa-16850	156	98	to	to	PART
ajfa-16850	156	99	enable	enable	VERB
ajfa-16850	156	100	them	they	PRON
ajfa-16850	156	101	to	to	PART
ajfa-16850	156	102	carry	carry	VERB
ajfa-16850	156	103	out	out	ADP
ajfa-16850	156	104	their	their	PRON
ajfa-16850	156	105	responsibility	responsibility	NOUN
ajfa-16850	156	106	effectively	effectively	ADV
ajfa-16850	156	107	as	as	SCONJ
ajfa-16850	156	108	specified	specify	VERB
ajfa-16850	156	109	in	in	ADP
ajfa-16850	156	110	established	establish	VERB
ajfa-16850	156	111	law	law	NOUN
ajfa-16850	156	112	/	/	SYM
ajfa-16850	156	113	edict	edict	ADJ
ajfa-16850	156	114	;	;	PUNCT
ajfa-16850	156	115	states	state	NOUN
ajfa-16850	156	116	should	should	AUX
ajfa-16850	156	117	ensure	ensure	VERB
ajfa-16850	156	118	that	that	SCONJ
ajfa-16850	156	119	the	the	DET
ajfa-16850	156	120	officer	officer	NOUN
ajfa-16850	156	121	conducting	conduct	VERB
ajfa-16850	156	122	the	the	DET
ajfa-16850	156	123	tax	tax	NOUN
ajfa-16850	156	124	audit	audit	NOUN
ajfa-16850	156	125	are	be	AUX
ajfa-16850	156	126	tax	tax	NOUN
ajfa-16850	156	127	professional	professional	NOUN
ajfa-16850	156	128	;	;	PUNCT
ajfa-16850	156	129	tax	tax	NOUN
ajfa-16850	156	130	audit	audit	NOUN
ajfa-16850	156	131	staff	staff	NOUN
ajfa-16850	156	132	should	should	AUX
ajfa-16850	156	133	have	have	VERB
ajfa-16850	156	134	full	full	ADJ
ajfa-16850	156	135	knowledge	knowledge	NOUN
ajfa-16850	156	136	of	of	ADP
ajfa-16850	156	137	modern	modern	ADJ
ajfa-16850	156	138	audit	audit	NOUN
ajfa-16850	156	139	tools	tool	NOUN
ajfa-16850	156	140	like	like	ADP
ajfa-16850	156	141	computer	computer	NOUN
ajfa-16850	156	142	aided	aid	VERB
ajfa-16850	156	143	audit	audit	NOUN
ajfa-16850	156	144	tools	tool	NOUN
ajfa-16850	156	145	(	(	PUNCT
ajfa-16850	156	146	caats	caat	NOUN
ajfa-16850	156	147	)	)	PUNCT
ajfa-16850	156	148	to	to	PART
ajfa-16850	156	149	enhance	enhance	VERB
ajfa-16850	156	150	performance	performance	NOUN
ajfa-16850	156	151	and	and	CCONJ
ajfa-16850	156	152	maximum	maximum	ADJ
ajfa-16850	156	153	tax	tax	NOUN
ajfa-16850	156	154	revenue	revenue	NOUN
ajfa-16850	156	155	generation	generation	NOUN
ajfa-16850	156	156	;	;	PUNCT
ajfa-16850	156	157	tax	tax	NOUN
ajfa-16850	156	158	audit	audit	NOUN
ajfa-16850	156	159	should	should	AUX
ajfa-16850	156	160	be	be	AUX
ajfa-16850	156	161	carried	carry	VERB
ajfa-16850	156	162	out	out	ADP
ajfa-16850	156	163	on	on	ADP
ajfa-16850	156	164	a	a	DET
ajfa-16850	156	165	routine	routine	ADJ
ajfa-16850	156	166	basis	basis	NOUN
ajfa-16850	156	167	to	to	PART
ajfa-16850	156	168	ensure	ensure	VERB
ajfa-16850	156	169	that	that	SCONJ
ajfa-16850	156	170	taxpayers	taxpayer	NOUN
ajfa-16850	156	171	file	file	VERB
ajfa-16850	156	172	the	the	DET
ajfa-16850	156	173	correct	correct	ADJ
ajfa-16850	156	174	returns	return	NOUN
ajfa-16850	156	175	and	and	CCONJ
ajfa-16850	156	176	that	that	PRON
ajfa-16850	156	177	actual	actual	ADJ
ajfa-16850	156	178	revenue	revenue	NOUN
ajfa-16850	156	179	collected	collect	VERB
ajfa-16850	156	180	was	be	AUX
ajfa-16850	156	181	remitted	remit	VERB
ajfa-16850	156	182	to	to	ADP
ajfa-16850	156	183	the	the	DET
ajfa-16850	156	184	government	government	NOUN
ajfa-16850	156	185	coffer	coffer	NOUN
ajfa-16850	156	186	.	.	PUNCT
ajfa-16850	157	1	references	reference	NOUN
ajfa-16850	157	2	adediran	adediran	PROPN
ajfa-16850	157	3	s.	s.	PROPN
ajfa-16850	157	4	a.	a.	PROPN
ajfa-16850	157	5	,	,	PUNCT
ajfa-16850	157	6	alade	alade	PROPN
ajfa-16850	157	7	s.	s.	PROPN
ajfa-16850	157	8	o.	o.	PROPN
ajfa-16850	157	9	,	,	PUNCT
ajfa-16850	157	10	&	&	CCONJ
ajfa-16850	157	11	oshode	oshode	PROPN
ajfa-16850	157	12	a.	a.	NOUN
ajfa-16850	157	13	a.	a.	PROPN
ajfa-16850	157	14	(	(	PUNCT
ajfa-16850	157	15	2013	2013	NUM
ajfa-16850	157	16	)	)	PUNCT
ajfa-16850	157	17	.	.	PUNCT
ajfa-16850	158	1	the	the	DET
ajfa-16850	158	2	impact	impact	NOUN
ajfa-16850	158	3	of	of	ADP
ajfa-16850	158	4	tax	tax	NOUN
ajfa-16850	158	5	audit	audit	NOUN
ajfa-16850	158	6	and	and	CCONJ
ajfa-16850	158	7	investigation	investigation	NOUN
ajfa-16850	158	8	on	on	ADP
ajfa-16850	158	9	revenue	revenue	NOUN
ajfa-16850	158	10	generation	generation	NOUN
ajfa-16850	158	11	in	in	ADP
ajfa-16850	158	12	nigeria	nigeria	PROPN
ajfa-16850	158	13	.	.	PUNCT
ajfa-16850	159	1	european	european	PROPN
ajfa-16850	159	2	journal	journal	PROPN
ajfa-16850	159	3	of	of	ADP
ajfa-16850	159	4	business	business	NOUN
ajfa-16850	159	5	and	and	CCONJ
ajfa-16850	159	6	management	management	NOUN
ajfa-16850	159	7	,	,	PUNCT
ajfa-16850	159	8	5(26	5(26	NUM
ajfa-16850	159	9	)	)	PUNCT
ajfa-16850	159	10	,	,	PUNCT
ajfa-16850	159	11	171	171	NUM
ajfa-16850	159	12	-	-	SYM
ajfa-16850	159	13	176	176	NUM
ajfa-16850	159	14	.	.	PUNCT
ajfa-16850	160	1	auberon	auberon	PROPN
ajfa-16850	160	2	,	,	PUNCT
ajfa-16850	160	3	d.	d.	PROPN
ajfa-16850	160	4	,	,	PUNCT
ajfa-16850	160	5	&	&	CCONJ
ajfa-16850	160	6	okoye	okoye	PROPN
ajfa-16850	160	7	,	,	PUNCT
ajfa-16850	160	8	e.	e.	PROPN
ajfa-16850	160	9	(	(	PUNCT
ajfa-16850	160	10	2014	2014	NUM
ajfa-16850	160	11	)	)	PUNCT
ajfa-16850	160	12	.	.	PUNCT
ajfa-16850	161	1	the	the	DET
ajfa-16850	161	2	impact	impact	NOUN
ajfa-16850	161	3	of	of	ADP
ajfa-16850	161	4	taxation	taxation	NOUN
ajfa-16850	161	5	on	on	ADP
ajfa-16850	161	6	revenue	revenue	NOUN
ajfa-16850	161	7	generation	generation	NOUN
ajfa-16850	161	8	in	in	ADP
ajfa-16850	161	9	nigeria	nigeria	PROPN
ajfa-16850	161	10	,	,	PUNCT
ajfa-16850	161	11	international	international	ADJ
ajfa-16850	161	12	journal	journal	NOUN
ajfa-16850	161	13	of	of	ADP
ajfa-16850	161	14	public	public	ADJ
ajfa-16850	161	15	administration	administration	NOUN
ajfa-16850	161	16	and	and	CCONJ
ajfa-16850	161	17	management	management	NOUN
ajfa-16850	161	18	research	research	NOUN
ajfa-16850	161	19	,	,	PUNCT
ajfa-16850	161	20	2(2	2(2	NUM
ajfa-16850	161	21	)	)	PUNCT
ajfa-16850	161	22	.	.	PUNCT
ajfa-16850	162	1	ariwodola	ariwodola	PROPN
ajfa-16850	162	2	j.	j.	PROPN
ajfa-16850	162	3	a.	a.	PROPN
ajfa-16850	162	4	(	(	PUNCT
ajfa-16850	162	5	2001	2001	NUM
ajfa-16850	162	6	)	)	PUNCT
ajfa-16850	162	7	companies	company	NOUN
ajfa-16850	162	8	taxation	taxation	NOUN
ajfa-16850	162	9	in	in	ADP
ajfa-16850	162	10	nigeria	nigeria	PROPN
ajfa-16850	162	11	including	include	VERB
ajfa-16850	162	12	petroleum	petroleum	NOUN
ajfa-16850	162	13	profit	profit	NOUN
ajfa-16850	162	14	tax	tax	NOUN
ajfa-16850	162	15	,	,	PUNCT
ajfa-16850	162	16	(	(	PUNCT
ajfa-16850	162	17	4th	4th	ADJ
ajfa-16850	162	18	ed	ed	NOUN
ajfa-16850	162	19	.	.	PUNCT
ajfa-16850	162	20	)	)	PUNCT
ajfa-16850	163	1	jaa	jaa	PROPN
ajfa-16850	163	2	nigeria	nigeria	PROPN
ajfa-16850	163	3	ltd	ltd	PROPN
ajfa-16850	163	4	,	,	PUNCT
ajfa-16850	163	5	ebute	ebute	VERB
ajfa-16850	163	6	meta	meta	X
ajfa-16850	163	7	,	,	PUNCT
ajfa-16850	163	8	nigeria	nigeria	PROPN
ajfa-16850	163	9	.	.	PUNCT
ajfa-16850	164	1	badara	badara	PROPN
ajfa-16850	164	2	,	,	PUNCT
ajfa-16850	164	3	m.	m.	NOUN
ajfa-16850	164	4	s.	s.	PROPN
ajfa-16850	164	5	(	(	PUNCT
ajfa-16850	164	6	2012	2012	NUM
ajfa-16850	164	7	)	)	PUNCT
ajfa-16850	164	8	.	.	PUNCT
ajfa-16850	165	1	the	the	DET
ajfa-16850	165	2	effect	effect	NOUN
ajfa-16850	165	3	of	of	ADP
ajfa-16850	165	4	tax	tax	NOUN
ajfa-16850	165	5	audit	audit	NOUN
ajfa-16850	165	6	on	on	ADP
ajfa-16850	165	7	tax	tax	NOUN
ajfa-16850	165	8	compliance	compliance	NOUN
ajfa-16850	165	9	in	in	ADP
ajfa-16850	165	10	nigeria	nigeria	PROPN
ajfa-16850	165	11	(	(	PUNCT
ajfa-16850	165	12	a	a	DET
ajfa-16850	165	13	study	study	NOUN
ajfa-16850	165	14	of	of	ADP
ajfa-16850	165	15	bauchi	bauchi	ADJ
ajfa-16850	165	16	state	state	PROPN
ajfa-16850	165	17	board	board	NOUN
ajfa-16850	165	18	of	of	ADP
ajfa-16850	165	19	internal	internal	ADJ
ajfa-16850	165	20	revenue	revenue	NOUN
ajfa-16850	165	21	)	)	PUNCT
ajfa-16850	165	22	.	.	PUNCT
ajfa-16850	166	1	research	research	NOUN
ajfa-16850	166	2	journal	journal	PROPN
ajfa-16850	166	3	of	of	ADP
ajfa-16850	166	4	finance	finance	NOUN
ajfa-16850	166	5	and	and	CCONJ
ajfa-16850	166	6	accounting	accounting	NOUN
ajfa-16850	166	7	,	,	PUNCT
ajfa-16850	166	8	3	3	NUM
ajfa-16850	166	9	,	,	PUNCT
ajfa-16850	166	10	7480	7480	NUM
ajfa-16850	166	11	.	.	PUNCT
ajfa-16850	167	1	dada	dada	PROPN
ajfa-16850	167	2	,	,	PUNCT
ajfa-16850	167	3	r.	r.	PROPN
ajfa-16850	167	4	a.	a.	PROPN
ajfa-16850	167	5	,	,	PUNCT
ajfa-16850	167	6	adebayo	adebayo	PROPN
ajfa-16850	167	7	,	,	PUNCT
ajfa-16850	167	8	i.	i.	PROPN
ajfa-16850	167	9	a.	a.	PROPN
ajfa-16850	167	10	,	,	PUNCT
ajfa-16850	167	11	&	&	CCONJ
ajfa-16850	167	12	ogunmakin	ogunmakin	PROPN
ajfa-16850	167	13	,	,	PUNCT
ajfa-16850	167	14	a.	a.	NOUN
ajfa-16850	167	15	a.	a.	NOUN
ajfa-16850	167	16	(	(	PUNCT
ajfa-16850	167	17	2017	2017	NUM
ajfa-16850	167	18	)	)	PUNCT
ajfa-16850	167	19	.	.	PUNCT
ajfa-16850	168	1	an	an	DET
ajfa-16850	168	2	assessment	assessment	NOUN
ajfa-16850	168	3	of	of	ADP
ajfa-16850	168	4	revenue	revenue	NOUN
ajfa-16850	168	5	mobilization	mobilization	NOUN
ajfa-16850	168	6	in	in	ADP
ajfa-16850	168	7	nigeria	nigeria	PROPN
ajfa-16850	168	8	local	local	ADJ
ajfa-16850	168	9	government	government	NOUN
ajfa-16850	168	10	:	:	PUNCT
ajfa-16850	168	11	problems	problem	NOUN
ajfa-16850	168	12	and	and	CCONJ
ajfa-16850	168	13	prospects	prospect	NOUN
ajfa-16850	168	14	.	.	PUNCT
ajfa-16850	169	1	archives	archive	NOUN
ajfa-16850	169	2	of	of	ADP
ajfa-16850	169	3	business	business	NOUN
ajfa-16850	169	4	research	research	NOUN
ajfa-16850	169	5	,	,	PUNCT
ajfa-16850	169	6	5(9	5(9	NUM
ajfa-16850	169	7	)	)	PUNCT
ajfa-16850	169	8	,	,	PUNCT
ajfa-16850	169	9	119	119	NUM
ajfa-16850	169	10	-	-	SYM
ajfa-16850	169	11	127	127	NUM
ajfa-16850	169	12	.	.	PUNCT
ajfa-16850	169	13	https://doi.org/10.14738/abr.59.2885	https://doi.org/10.14738/abr.59.2885	NOUN
ajfa-16850	169	14	beyene	beyene	NOUN
ajfa-16850	169	15	,	,	PUNCT
ajfa-16850	169	16	y.	y.	PROPN
ajfa-16850	169	17	n.	n.	PROPN
ajfa-16850	169	18	,	,	PUNCT
ajfa-16850	169	19	deresse	deresse	NOUN
ajfa-16850	169	20	,	,	PUNCT
ajfa-16850	169	21	m.	m.	NOUN
ajfa-16850	169	22	l.	l.	PROPN
ajfa-16850	169	23	,	,	PUNCT
ajfa-16850	169	24	&	&	CCONJ
ajfa-16850	169	25	mathewos	mathewos	PROPN
ajfa-16850	169	26	,	,	PUNCT
ajfa-16850	169	27	w.	w.	PROPN
ajfa-16850	169	28	(	(	PUNCT
ajfa-16850	169	29	2019	2019	NUM
ajfa-16850	169	30	)	)	PUNCT
ajfa-16850	169	31	.	.	PUNCT
ajfa-16850	170	1	effectiveness	effectiveness	NOUN
ajfa-16850	170	2	of	of	ADP
ajfa-16850	170	3	tax	tax	NOUN
ajfa-16850	170	4	audit	audit	NOUN
ajfa-16850	170	5	:	:	PUNCT
ajfa-16850	170	6	a	a	DET
ajfa-16850	170	7	study	study	NOUN
ajfa-16850	170	8	in	in	ADP
ajfa-16850	170	9	kembata	kembata	PROPN
ajfa-16850	170	10	tembaro	tembaro	NOUN
ajfa-16850	170	11	zone	zone	NOUN
ajfa-16850	170	12	,	,	PUNCT
ajfa-16850	170	13	southern	southern	ADJ
ajfa-16850	170	14	ethiopia	ethiopia	PROPN
ajfa-16850	170	15	.	.	PUNCT
ajfa-16850	171	1	international	international	ADJ
ajfa-16850	171	2	journal	journal	PROPN
ajfa-16850	171	3	of	of	ADP
ajfa-16850	171	4	commerce	commerce	PROPN
ajfa-16850	171	5	and	and	CCONJ
ajfa-16850	171	6	finance	finance	NOUN
ajfa-16850	171	7	,	,	PUNCT
ajfa-16850	171	8	5(1	5(1	NUM
ajfa-16850	171	9	)	)	PUNCT
ajfa-16850	171	10	,	,	PUNCT
ajfa-16850	171	11	34	34	NUM
ajfa-16850	171	12	-	-	SYM
ajfa-16850	171	13	50	50	NUM
ajfa-16850	171	14	.	.	PUNCT
ajfa-16850	172	1	biber	biber	PROPN
ajfa-16850	172	2	,	,	PUNCT
ajfa-16850	172	3	e.	e.	PROPN
ajfa-16850	172	4	(	(	PUNCT
ajfa-16850	172	5	2010	2010	NUM
ajfa-16850	172	6	)	)	PUNCT
ajfa-16850	172	7	.	.	PUNCT
ajfa-16850	173	1	revenue	revenue	NOUN
ajfa-16850	173	2	administration	administration	PROPN
ajfa-16850	173	3	:	:	PUNCT
ajfa-16850	173	4	taxpayer	taxpayer	NOUN
ajfa-16850	173	5	audit	audit	NOUN
ajfa-16850	173	6	—	—	PUNCT
ajfa-16850	173	7	development	development	NOUN
ajfa-16850	173	8	of	of	ADP
ajfa-16850	173	9	effective	effective	ADJ
ajfa-16850	173	10	plans	plan	NOUN
ajfa-16850	173	11	.	.	PUNCT
ajfa-16850	174	1	technical	technical	ADJ
ajfa-16850	174	2	notes	note	NOUN
ajfa-16850	174	3	and	and	CCONJ
ajfa-16850	174	4	manuals	manual	NOUN
ajfa-16850	174	5	10/03	10/03	NUM
ajfa-16850	174	6	.	.	PUNCT
ajfa-16850	175	1	international	international	ADJ
ajfa-16850	175	2	monetary	monetary	ADJ
ajfa-16850	175	3	fund	fund	NOUN
ajfa-16850	175	4	,	,	PUNCT
ajfa-16850	175	5	fiscal	fiscal	ADJ
ajfa-16850	175	6	affairs	affair	NOUN
ajfa-16850	175	7	department	department	NOUN
ajfa-16850	175	8	.	.	PUNCT
ajfa-16850	176	1	https://doi.org/10.5089/9781462306145.005	https://doi.org/10.5089/9781462306145.005	PROPN
ajfa-16850	176	2	dickson	dickson	PROPN
ajfa-16850	176	3	,	,	PUNCT
ajfa-16850	176	4	e.	e.	PROPN
ajfa-16850	176	5	o.	o.	PROPN
ajfa-16850	176	6	,	,	PUNCT
ajfa-16850	176	7	&	&	CCONJ
ajfa-16850	176	8	rolle	rolle	PROPN
ajfa-16850	176	9	,	,	PUNCT
ajfa-16850	176	10	r.	r.	PROPN
ajfa-16850	176	11	a.	a.	PROPN
ajfa-16850	176	12	(	(	PUNCT
ajfa-16850	176	13	2014	2014	NUM
ajfa-16850	176	14	)	)	PUNCT
ajfa-16850	176	15	.	.	PUNCT
ajfa-16850	177	1	the	the	DET
ajfa-16850	177	2	impact	impact	NOUN
ajfa-16850	177	3	of	of	ADP
ajfa-16850	177	4	tax	tax	NOUN
ajfa-16850	177	5	reform	reform	NOUN
ajfa-16850	177	6	on	on	ADP
ajfa-16850	177	7	the	the	DET
ajfa-16850	177	8	revenue	revenue	NOUN
ajfa-16850	177	9	generation	generation	NOUN
ajfa-16850	177	10	in	in	ADP
ajfa-16850	177	11	nigeria	nigeria	PROPN
ajfa-16850	177	12	.	.	PUNCT
ajfa-16850	178	1	journal	journal	PROPN
ajfa-16850	178	2	of	of	ADP
ajfa-16850	178	3	policy	policy	NOUN
ajfa-16850	178	4	and	and	CCONJ
ajfa-16850	178	5	development	development	NOUN
ajfa-16850	178	6	studies	study	NOUN
ajfa-16850	178	7	,	,	PUNCT
ajfa-16850	178	8	9(1	9(1	NUM
ajfa-16850	178	9	)	)	PUNCT
ajfa-16850	178	10	,	,	PUNCT
ajfa-16850	178	11	92	92	NUM
ajfa-16850	178	12	-	-	SYM
ajfa-16850	178	13	108	108	NUM
ajfa-16850	178	14	.	.	PUNCT
ajfa-16850	179	1	https://doi.org/10.12816/0011185	https://doi.org/10.12816/0011185	PRON
ajfa-16850	179	2	erard	erard	PROPN
ajfa-16850	179	3	b.	b.	PROPN
ajfa-16850	179	4	(	(	PUNCT
ajfa-16850	179	5	1994	1994	NUM
ajfa-16850	179	6	)	)	PUNCT
ajfa-16850	179	7	.	.	PUNCT
ajfa-16850	180	1	taxation	taxation	NOUN
ajfa-16850	180	2	with	with	ADP
ajfa-16850	180	3	representation	representation	NOUN
ajfa-16850	180	4	:	:	PUNCT
ajfa-16850	180	5	an	an	DET
ajfa-16850	180	6	analysis	analysis	NOUN
ajfa-16850	180	7	of	of	ADP
ajfa-16850	180	8	the	the	DET
ajfa-16850	180	9	responsibility	responsibility	NOUN
ajfa-16850	180	10	of	of	ADP
ajfa-16850	180	11	tax	tax	NOUN
ajfa-16850	180	12	practitioners	practitioner	NOUN
ajfa-16850	180	13	in	in	ADP
ajfa-16850	180	14	tax	tax	NOUN
ajfa-16850	180	15	compliance	compliance	NOUN
ajfa-16850	180	16	.	.	PUNCT
ajfa-16850	181	1	j.	j.	PROPN
ajfa-16850	181	2	public	public	PROPN
ajfa-16850	181	3	econ	econ	PROPN
ajfa-16850	181	4	.	.	PROPN
ajfa-16850	181	5	,	,	PUNCT
ajfa-16850	181	6	52(1	52(1	NOUN
ajfa-16850	181	7	)	)	PUNCT
ajfa-16850	181	8	,	,	PUNCT
ajfa-16850	181	9	163	163	NUM
ajfa-16850	181	10	-	-	SYM
ajfa-16850	181	11	197	197	NUM
ajfa-16850	181	12	.	.	PUNCT
ajfa-16850	182	1	https://doi.org/10.1016/00472727(93)90019-p	https://doi.org/10.1016/00472727(93)90019-p	PROPN
ajfa-16850	182	2	asian	asian	PROPN
ajfa-16850	182	3	journal	journal	PROPN
ajfa-16850	182	4	of	of	ADP
ajfa-16850	182	5	finance	finance	PROPN
ajfa-16850	182	6	&	&	CCONJ
ajfa-16850	182	7	accounting	accounting	PROPN
ajfa-16850	182	8	issn	issn	PROPN
ajfa-16850	182	9	1946	1946	NUM
ajfa-16850	182	10	-	-	PUNCT
ajfa-16850	182	11	052x	052x	NOUN
ajfa-16850	182	12	2020	2020	NUM
ajfa-16850	182	13	,	,	PUNCT
ajfa-16850	182	14	vol	vol	NOUN
ajfa-16850	182	15	.	.	PROPN
ajfa-16850	182	16	12	12	NUM
ajfa-16850	182	17	,	,	PUNCT
ajfa-16850	182	18	no	no	INTJ
ajfa-16850	182	19	.	.	NOUN
ajfa-16850	182	20	1	1	NUM
ajfa-16850	182	21	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	182	22	128	128	NUM
ajfa-16850	182	23	farayola	farayola	PROPN
ajfa-16850	182	24	,	,	PUNCT
ajfa-16850	182	25	g.o	g.o	PROPN
ajfa-16850	182	26	.	.	PROPN
ajfa-16850	182	27	(	(	PUNCT
ajfa-16850	182	28	1987	1987	NUM
ajfa-16850	182	29	)	)	PUNCT
ajfa-16850	182	30	.	.	PUNCT
ajfa-16850	183	1	guide	guide	VERB
ajfa-16850	183	2	to	to	ADP
ajfa-16850	183	3	nigerian	nigerian	ADJ
ajfa-16850	183	4	taxes	taxis	NOUN
ajfa-16850	183	5	,	,	PUNCT
ajfa-16850	183	6	lagos	lago	NOUN
ajfa-16850	183	7	:	:	PUNCT
ajfa-16850	183	8	all	all	DET
ajfa-16850	183	9	crowns	crown	VERB
ajfa-16850	183	10	nig	nig	PROPN
ajfa-16850	183	11	.	.	PUNCT
ajfa-16850	183	12	ltd	ltd	PROPN
ajfa-16850	183	13	.	.	PROPN
ajfa-16850	183	14	fatoki	fatoki	PROPN
ajfa-16850	183	15	,	,	PUNCT
ajfa-16850	183	16	j.	j.	PROPN
ajfa-16850	183	17	o.	o.	PROPN
ajfa-16850	183	18	(	(	PUNCT
ajfa-16850	183	19	2014	2014	NUM
ajfa-16850	183	20	)	)	PUNCT
ajfa-16850	183	21	.	.	PUNCT
ajfa-16850	184	1	an	an	DET
ajfa-16850	184	2	empirical	empirical	ADJ
ajfa-16850	184	3	study	study	NOUN
ajfa-16850	184	4	of	of	ADP
ajfa-16850	184	5	tax	tax	NOUN
ajfa-16850	184	6	evasion	evasion	NOUN
ajfa-16850	184	7	and	and	CCONJ
ajfa-16850	184	8	avoidance	avoidance	NOUN
ajfa-16850	184	9	:	:	PUNCT
ajfa-16850	184	10	a	a	DET
ajfa-16850	184	11	critical	critical	ADJ
ajfa-16850	184	12	issue	issue	NOUN
ajfa-16850	184	13	in	in	ADP
ajfa-16850	184	14	nigeria	nigeria	PROPN
ajfa-16850	184	15	economic	economic	ADJ
ajfa-16850	184	16	development	development	PROPN
ajfa-16850	184	17	.	.	PUNCT
ajfa-16850	185	1	journal	journal	PROPN
ajfa-16850	185	2	of	of	ADP
ajfa-16850	185	3	economics	economic	NOUN
ajfa-16850	185	4	and	and	CCONJ
ajfa-16850	185	5	sustainable	sustainable	ADJ
ajfa-16850	185	6	development	development	NOUN
ajfa-16850	185	7	,	,	PUNCT
ajfa-16850	185	8	5(18	5(18	NUM
ajfa-16850	185	9	)	)	PUNCT
ajfa-16850	185	10	,	,	PUNCT
ajfa-16850	185	11	22	22	NUM
ajfa-16850	185	12	-	-	SYM
ajfa-16850	185	13	26	26	NUM
ajfa-16850	185	14	.	.	PUNCT
ajfa-16850	186	1	frank	frank	PROPN
ajfa-16850	186	2	,	,	PUNCT
ajfa-16850	186	3	c.	c.	PROPN
ajfa-16850	186	4	(	(	PUNCT
ajfa-16850	186	5	2010	2010	NUM
ajfa-16850	186	6	)	)	PUNCT
ajfa-16850	186	7	.	.	PUNCT
ajfa-16850	187	1	tax	tax	NOUN
ajfa-16850	187	2	compliance	compliance	NOUN
ajfa-16850	187	3	by	by	ADP
ajfa-16850	187	4	firms	firm	NOUN
ajfa-16850	187	5	and	and	CCONJ
ajfa-16850	187	6	audit	audit	NOUN
ajfa-16850	187	7	policy	policy	NOUN
ajfa-16850	187	8	.	.	PUNCT
ajfa-16850	188	1	university	university	NOUN
ajfa-16850	188	2	of	of	ADP
ajfa-16850	188	3	adelaide	adelaide	PROPN
ajfa-16850	188	4	,	,	PUNCT
ajfa-16850	188	5	london	london	PROPN
ajfa-16850	188	6	.	.	PUNCT
ajfa-16850	189	1	ibrahim	ibrahim	PROPN
ajfa-16850	189	2	,	,	PUNCT
ajfa-16850	189	3	a.	a.	PROPN
ajfa-16850	189	4	,	,	PUNCT
ajfa-16850	189	5	yusuf	yusuf	PROPN
ajfa-16850	189	6	,	,	PUNCT
ajfa-16850	189	7	o.	o.	PROPN
ajfa-16850	189	8	&	&	CCONJ
ajfa-16850	189	9	bello	bello	PROPN
ajfa-16850	189	10	,	,	PUNCT
ajfa-16850	189	11	f.	f.	PROPN
ajfa-16850	189	12	(	(	PUNCT
ajfa-16850	189	13	2014	2014	NUM
ajfa-16850	189	14	)	)	PUNCT
ajfa-16850	189	15	.	.	PUNCT
ajfa-16850	190	1	the	the	DET
ajfa-16850	190	2	contribution	contribution	NOUN
ajfa-16850	190	3	of	of	ADP
ajfa-16850	190	4	tax	tax	NOUN
ajfa-16850	190	5	investigation	investigation	NOUN
ajfa-16850	190	6	and	and	CCONJ
ajfa-16850	190	7	tax	tax	NOUN
ajfa-16850	190	8	audit	audit	NOUN
ajfa-16850	190	9	to	to	ADP
ajfa-16850	190	10	the	the	DET
ajfa-16850	190	11	sustainable	sustainable	ADJ
ajfa-16850	190	12	development	development	NOUN
ajfa-16850	190	13	of	of	ADP
ajfa-16850	190	14	the	the	DET
ajfa-16850	190	15	nigerian	nigerian	ADJ
ajfa-16850	190	16	economy	economy	NOUN
ajfa-16850	190	17	:	:	PUNCT
ajfa-16850	190	18	proceedings	proceeding	NOUN
ajfa-16850	190	19	of	of	ADP
ajfa-16850	190	20	the	the	DET
ajfa-16850	190	21	multidisciplinary	multidisciplinary	ADJ
ajfa-16850	190	22	academic	academic	ADJ
ajfa-16850	190	23	conference	conference	NOUN
ajfa-16850	190	24	on	on	ADP
ajfa-16850	190	25	sustainable	sustainable	ADJ
ajfa-16850	190	26	development	development	NOUN
ajfa-16850	190	27	,	,	PUNCT
ajfa-16850	190	28	2(1	2(1	NUM
ajfa-16850	190	29	)	)	PUNCT
ajfa-16850	190	30	,	,	PUNCT
ajfa-16850	190	31	10	10	NUM
ajfa-16850	190	32	-	-	SYM
ajfa-16850	190	33	11	11	NUM
ajfa-16850	190	34	.	.	PUNCT
ajfa-16850	191	1	ifere	ifere	PROPN
ajfa-16850	191	2	,	,	PUNCT
ajfa-16850	191	3	e.	e.	PROPN
ajfa-16850	191	4	o.	o.	PROPN
ajfa-16850	191	5	,	,	PUNCT
ajfa-16850	191	6	&	&	CCONJ
ajfa-16850	191	7	eko	eko	PROPN
ajfa-16850	191	8	,	,	PUNCT
ajfa-16850	191	9	e.	e.	PROPN
ajfa-16850	191	10	o.	o.	PROPN
ajfa-16850	191	11	(	(	PUNCT
ajfa-16850	191	12	2014	2014	NUM
ajfa-16850	191	13	)	)	PUNCT
ajfa-16850	191	14	.	.	PUNCT
ajfa-16850	192	1	tax	tax	NOUN
ajfa-16850	192	2	innovation	innovation	NOUN
ajfa-16850	192	3	,	,	PUNCT
ajfa-16850	192	4	administration	administration	NOUN
ajfa-16850	192	5	and	and	CCONJ
ajfa-16850	192	6	revenue	revenue	NOUN
ajfa-16850	192	7	generation	generation	NOUN
ajfa-16850	192	8	in	in	ADP
ajfa-16850	192	9	nigeria	nigeria	PROPN
ajfa-16850	192	10	:	:	PUNCT
ajfa-16850	192	11	case	case	NOUN
ajfa-16850	192	12	of	of	ADP
ajfa-16850	192	13	cross	cross	PROPN
ajfa-16850	192	14	river	river	PROPN
ajfa-16850	192	15	state	state	NOUN
ajfa-16850	192	16	.	.	PUNCT
ajfa-16850	193	1	international	international	ADJ
ajfa-16850	193	2	journal	journal	PROPN
ajfa-16850	193	3	of	of	ADP
ajfa-16850	193	4	social	social	ADJ
ajfa-16850	193	5	,	,	PUNCT
ajfa-16850	193	6	behavioral	behavioral	ADJ
ajfa-16850	193	7	,	,	PUNCT
ajfa-16850	193	8	educational	educational	ADJ
ajfa-16850	193	9	,	,	PUNCT
ajfa-16850	193	10	economic	economic	ADJ
ajfa-16850	193	11	,	,	PUNCT
ajfa-16850	193	12	business	business	NOUN
ajfa-16850	193	13	and	and	CCONJ
ajfa-16850	193	14	industrial	industrial	ADJ
ajfa-16850	193	15	engineering	engineering	NOUN
ajfa-16850	193	16	,	,	PUNCT
ajfa-16850	193	17	8(5	8(5	NUM
ajfa-16850	193	18	)	)	PUNCT
ajfa-16850	193	19	,	,	PUNCT
ajfa-16850	193	20	1603	1603	NUM
ajfa-16850	193	21	-	-	SYM
ajfa-16850	193	22	1609	1609	NUM
ajfa-16850	193	23	https://waset.org/1999.10/9998908	https://waset.org/1999.10/9998908	ADP
ajfa-16850	193	24	inland	inland	NOUN
ajfa-16850	193	25	revenue	revenue	NOUN
ajfa-16850	193	26	services	service	NOUN
ajfa-16850	193	27	.	.	PUNCT
ajfa-16850	194	1	(	(	PUNCT
ajfa-16850	194	2	2009	2009	NUM
ajfa-16850	194	3	)	)	PUNCT
ajfa-16850	194	4	.	.	PUNCT
ajfa-16850	195	1	taxpayer	taxpayer	NOUN
ajfa-16850	195	2	audit	audit	NOUN
ajfa-16850	195	3	:	:	PUNCT
ajfa-16850	195	4	a	a	DET
ajfa-16850	195	5	guide	guide	NOUN
ajfa-16850	195	6	to	to	AUX
ajfa-16850	195	7	inland	inland	NOUN
ajfa-16850	195	8	revenue	revenue	NOUN
ajfa-16850	195	9	's	's	PART
ajfa-16850	195	10	taxpayer	taxpayer	NOUN
ajfa-16850	195	11	audit	audit	NOUN
ajfa-16850	195	12	programme	programme	NOUN
ajfa-16850	195	13	,	,	PUNCT
ajfa-16850	195	14	malaysia	malaysia	PROPN
ajfa-16850	195	15	.	.	PUNCT
ajfa-16850	196	1	kastlunger	kastlunger	PROPN
ajfa-16850	196	2	b	b	PROPN
ajfa-16850	196	3	,	,	PUNCT
ajfa-16850	196	4	kirchler	kirchler	NOUN
ajfa-16850	196	5	e	e	PROPN
ajfa-16850	196	6	,	,	PUNCT
ajfa-16850	196	7	mittone	mittone	PROPN
ajfa-16850	196	8	l	l	NOUN
ajfa-16850	196	9	,	,	PUNCT
ajfa-16850	196	10	&	&	CCONJ
ajfa-16850	196	11	pitters	pitters	PROPN
ajfa-16850	196	12	j.	j.	PROPN
ajfa-16850	196	13	(	(	PUNCT
ajfa-16850	196	14	2009	2009	NUM
ajfa-16850	196	15	)	)	PUNCT
ajfa-16850	196	16	.	.	PUNCT
ajfa-16850	197	1	sequences	sequence	NOUN
ajfa-16850	197	2	of	of	ADP
ajfa-16850	197	3	tax	tax	NOUN
ajfa-16850	197	4	compliance	compliance	NOUN
ajfa-16850	197	5	,	,	PUNCT
ajfa-16850	197	6	tax	tax	NOUN
ajfa-16850	197	7	audits	audits	NOUN
ajfa-16850	197	8	,	,	PUNCT
ajfa-16850	197	9	and	and	CCONJ
ajfa-16850	197	10	taxpaying	taxpaying	NOUN
ajfa-16850	197	11	strategies	strategy	NOUN
ajfa-16850	197	12	.	.	PUNCT
ajfa-16850	198	1	j.	j.	PROPN
ajfa-16850	198	2	econ	econ	PROPN
ajfa-16850	198	3	.	.	PUNCT
ajfa-16850	199	1	psychol	psychol	PROPN
ajfa-16850	199	2	.	.	PROPN
ajfa-16850	199	3	,	,	PUNCT
ajfa-16850	199	4	30	30	NUM
ajfa-16850	199	5	,	,	PUNCT
ajfa-16850	199	6	405	405	NUM
ajfa-16850	199	7	-	-	SYM
ajfa-16850	199	8	418	418	NUM
ajfa-16850	199	9	.	.	PUNCT
ajfa-16850	200	1	https://doi.org/10.1016/j.joep.2008.10.004	https://doi.org/10.1016/j.joep.2008.10.004	PROPN
ajfa-16850	200	2	kay	kay	PROPN
ajfa-16850	200	3	,	,	PUNCT
ajfa-16850	200	4	g.	g.	PROPN
ajfa-16850	200	5	(	(	PUNCT
ajfa-16850	200	6	1980	1980	NUM
ajfa-16850	200	7	)	)	PUNCT
ajfa-16850	200	8	.	.	PUNCT
ajfa-16850	201	1	the	the	DET
ajfa-16850	201	2	anatomy	anatomy	NOUN
ajfa-16850	201	3	of	of	ADP
ajfa-16850	201	4	tax	tax	NOUN
ajfa-16850	201	5	avoidance	avoidance	NOUN
ajfa-16850	201	6	in	in	ADP
ajfa-16850	201	7	the	the	DET
ajfa-16850	201	8	income	income	NOUN
ajfa-16850	201	9	distribution	distribution	NOUN
ajfa-16850	201	10	:	:	PUNCT
ajfa-16850	201	11	limits	limit	NOUN
ajfa-16850	201	12	to	to	ADP
ajfa-16850	201	13	redistribution	redistribution	NOUN
ajfa-16850	201	14	.	.	PUNCT
ajfa-16850	202	1	proceedings	proceeding	NOUN
ajfa-16850	202	2	of	of	ADP
ajfa-16850	202	3	the	the	DET
ajfa-16850	202	4	31st	31st	ADJ
ajfa-16850	202	5	symposium	symposium	NOUN
ajfa-16850	202	6	of	of	ADP
ajfa-16850	202	7	the	the	DET
ajfa-16850	202	8	colston	colston	PROPN
ajfa-16850	202	9	research	research	PROPN
ajfa-16850	202	10	society	society	PROPN
ajfa-16850	202	11	,	,	PUNCT
ajfa-16850	202	12	kircher	kircher	PROPN
ajfa-16850	202	13	,	,	PUNCT
ajfa-16850	202	14	e.	e.	PROPN
ajfa-16850	202	15	e.	e.	PROPN
ajfa-16850	202	16	(	(	PUNCT
ajfa-16850	202	17	2008	2008	NUM
ajfa-16850	202	18	)	)	PUNCT
ajfa-16850	202	19	.	.	PUNCT
ajfa-16850	203	1	enforced	enforce	VERB
ajfa-16850	203	2	versus	versus	ADP
ajfa-16850	203	3	voluntary	voluntary	ADJ
ajfa-16850	203	4	act	act	NOUN
ajfa-16850	203	5	of	of	ADP
ajfa-16850	203	6	tax	tax	NOUN
ajfa-16850	203	7	compliance	compliance	NOUN
ajfa-16850	203	8	:	:	PUNCT
ajfa-16850	203	9	the	the	DET
ajfa-16850	203	10	slippery	slippery	ADJ
ajfa-16850	203	11	framework	framework	NOUN
ajfa-16850	203	12	.	.	PUNCT
ajfa-16850	204	1	journal	journal	NOUN
ajfa-16850	204	2	of	of	ADP
ajfa-16850	204	3	economic	economic	ADJ
ajfa-16850	204	4	psychology	psychology	NOUN
ajfa-16850	204	5	,	,	PUNCT
ajfa-16850	204	6	29(2	29(2	NUM
ajfa-16850	204	7	)	)	PUNCT
ajfa-16850	204	8	,	,	PUNCT
ajfa-16850	204	9	210	210	NUM
ajfa-16850	204	10	-	-	SYM
ajfa-16850	204	11	225	225	NUM
ajfa-16850	204	12	.	.	PUNCT
ajfa-16850	205	1	https://doi.org/10.1016/j.joep.2007.05.004	https://doi.org/10.1016/j.joep.2007.05.004	NOUN
ajfa-16850	205	2	lhdn	lhdn	NOUN
ajfa-16850	205	3	.	.	PUNCT
ajfa-16850	206	1	(	(	PUNCT
ajfa-16850	206	2	2007	2007	NUM
ajfa-16850	206	3	)	)	PUNCT
ajfa-16850	206	4	.	.	PUNCT
ajfa-16850	207	1	lembaga	lembaga	PROPN
ajfa-16850	207	2	hasil	hasil	PROPN
ajfa-16850	207	3	dalam	dalam	PROPN
ajfa-16850	207	4	negeri	negeri	PROPN
ajfa-16850	207	5	annual	annual	ADJ
ajfa-16850	207	6	report	report	NOUN
ajfa-16850	207	7	.	.	PUNCT
ajfa-16850	208	1	modugu	modugu	NOUN
ajfa-16850	208	2	,	,	PUNCT
ajfa-16850	208	3	k.	k.	PROPN
ajfa-16850	208	4	p.	p.	PROPN
ajfa-16850	208	5	,	,	PUNCT
ajfa-16850	208	6	&	&	CCONJ
ajfa-16850	208	7	anyaduba	anyaduba	PROPN
ajfa-16850	208	8	,	,	PUNCT
ajfa-16850	208	9	j.	j.	PROPN
ajfa-16850	208	10	o.	o.	PROPN
ajfa-16850	208	11	(	(	PUNCT
ajfa-16850	208	12	2014	2014	NUM
ajfa-16850	208	13	)	)	PUNCT
ajfa-16850	208	14	.	.	PUNCT
ajfa-16850	209	1	impact	impact	NOUN
ajfa-16850	209	2	of	of	ADP
ajfa-16850	209	3	tax	tax	NOUN
ajfa-16850	209	4	audit	audit	NOUN
ajfa-16850	209	5	on	on	ADP
ajfa-16850	209	6	tax	tax	NOUN
ajfa-16850	209	7	compliance	compliance	NOUN
ajfa-16850	209	8	in	in	ADP
ajfa-16850	209	9	nigeria	nigeria	PROPN
ajfa-16850	209	10	international	international	PROPN
ajfa-16850	209	11	journal	journal	PROPN
ajfa-16850	209	12	of	of	ADP
ajfa-16850	209	13	business	business	NOUN
ajfa-16850	209	14	and	and	CCONJ
ajfa-16850	209	15	social	social	ADJ
ajfa-16850	209	16	science	science	NOUN
ajfa-16850	209	17	,	,	PUNCT
ajfa-16850	209	18	5(9	5(9	NUM
ajfa-16850	209	19	)	)	PUNCT
ajfa-16850	209	20	,	,	PUNCT
ajfa-16850	209	21	207	207	NUM
ajfa-16850	209	22	-	-	SYM
ajfa-16850	209	23	215	215	NUM
ajfa-16850	209	24	.	.	PUNCT
ajfa-16850	209	25	mu’azu	mu’azu	NOUN
ajfa-16850	209	26	,	,	PUNCT
ajfa-16850	209	27	s.	s.	PROPN
ajfa-16850	209	28	b.	b.	PROPN
ajfa-16850	209	29	(	(	PUNCT
ajfa-16850	209	30	2012	2012	NUM
ajfa-16850	209	31	)	)	PUNCT
ajfa-16850	209	32	.	.	PUNCT
ajfa-16850	210	1	the	the	DET
ajfa-16850	210	2	effect	effect	NOUN
ajfa-16850	210	3	of	of	ADP
ajfa-16850	210	4	tax	tax	NOUN
ajfa-16850	210	5	audit	audit	NOUN
ajfa-16850	210	6	on	on	ADP
ajfa-16850	210	7	tax	tax	NOUN
ajfa-16850	210	8	law	law	NOUN
ajfa-16850	210	9	compliance	compliance	NOUN
ajfa-16850	210	10	in	in	ADP
ajfa-16850	210	11	nigeria	nigeria	PROPN
ajfa-16850	210	12	(	(	PUNCT
ajfa-16850	210	13	a	a	DET
ajfa-16850	210	14	study	study	NOUN
ajfa-16850	210	15	of	of	ADP
ajfa-16850	210	16	bauchi	bauchi	ADJ
ajfa-16850	210	17	state	state	PROPN
ajfa-16850	210	18	board	board	NOUN
ajfa-16850	210	19	of	of	ADP
ajfa-16850	210	20	internal	internal	ADJ
ajfa-16850	210	21	revenue	revenue	NOUN
ajfa-16850	210	22	)	)	PUNCT
ajfa-16850	210	23	.	.	PUNCT
ajfa-16850	211	1	research	research	NOUN
ajfa-16850	211	2	journal	journal	PROPN
ajfa-16850	211	3	of	of	ADP
ajfa-16850	211	4	finance	finance	NOUN
ajfa-16850	211	5	and	and	CCONJ
ajfa-16850	211	6	accounting	accounting	NOUN
ajfa-16850	211	7	,	,	PUNCT
ajfa-16850	211	8	3(4	3(4	NUM
ajfa-16850	211	9	)	)	PUNCT
ajfa-16850	211	10	,	,	PUNCT
ajfa-16850	211	11	74	74	NUM
ajfa-16850	211	12	-	-	SYM
ajfa-16850	211	13	80	80	NUM
ajfa-16850	211	14	.	.	PUNCT
ajfa-16850	212	1	mukhtar	mukhtar	PROPN
ajfa-16850	212	2	,	,	PUNCT
ajfa-16850	212	3	a.	a.	PROPN
ajfa-16850	212	4	e.	e.	PROPN
ajfa-16850	212	5	,	,	PUNCT
ajfa-16850	212	6	kerosi	kerosi	PROPN
ajfa-16850	212	7	,	,	PUNCT
ajfa-16850	212	8	e.	e.	PROPN
ajfa-16850	212	9	,	,	PUNCT
ajfa-16850	212	10	&	&	CCONJ
ajfa-16850	212	11	ondabu	ondabu	NOUN
ajfa-16850	212	12	,	,	PUNCT
ajfa-16850	212	13	i.	i.	PROPN
ajfa-16850	212	14	t.	t.	PROPN
ajfa-16850	212	15	(	(	PUNCT
ajfa-16850	212	16	2015	2015	NUM
ajfa-16850	212	17	)	)	PUNCT
ajfa-16850	212	18	.	.	PUNCT
ajfa-16850	213	1	relationship	relationship	NOUN
ajfa-16850	213	2	between	between	ADP
ajfa-16850	213	3	tax	tax	NOUN
ajfa-16850	213	4	compliance	compliance	NOUN
ajfa-16850	213	5	barriers	barrier	NOUN
ajfa-16850	213	6	and	and	CCONJ
ajfa-16850	213	7	government	government	NOUN
ajfa-16850	213	8	’s	’s	PART
ajfa-16850	213	9	revenue	revenue	NOUN
ajfa-16850	213	10	generation	generation	NOUN
ajfa-16850	213	11	at	at	ADP
ajfa-16850	213	12	gobonimo	gobonimo	ADJ
ajfa-16850	213	13	market	market	NOUN
ajfa-16850	213	14	in	in	ADP
ajfa-16850	213	15	somaliland	somaliland	PROPN
ajfa-16850	213	16	.	.	PUNCT
ajfa-16850	214	1	international	international	ADJ
ajfa-16850	214	2	journal	journal	PROPN
ajfa-16850	214	3	of	of	ADP
ajfa-16850	214	4	business	business	NOUN
ajfa-16850	214	5	management	management	NOUN
ajfa-16850	214	6	and	and	CCONJ
ajfa-16850	214	7	economic	economic	ADJ
ajfa-16850	214	8	research	research	NOUN
ajfa-16850	214	9	(	(	PUNCT
ajfa-16850	214	10	ijbmer	ijbmer	NOUN
ajfa-16850	214	11	)	)	PUNCT
ajfa-16850	214	12	,	,	PUNCT
ajfa-16850	214	13	6(6	6(6	NOUN
ajfa-16850	214	14	)	)	PUNCT
ajfa-16850	214	15	,	,	PUNCT
ajfa-16850	214	16	380399	380399	NUM
ajfa-16850	214	17	.	.	PUNCT
ajfa-16850	215	1	noun	noun	NOUN
ajfa-16850	215	2	.	.	PUNCT
ajfa-16850	216	1	(	(	PUNCT
ajfa-16850	216	2	2015	2015	NUM
ajfa-16850	216	3	)	)	PUNCT
ajfa-16850	216	4	.	.	PUNCT
ajfa-16850	217	1	advanced	advanced	ADJ
ajfa-16850	217	2	taxation	taxation	NOUN
ajfa-16850	217	3	.	.	PUNCT
ajfa-16850	218	1	published	publish	VERB
ajfa-16850	218	2	by	by	ADP
ajfa-16850	218	3	national	national	PROPN
ajfa-16850	218	4	open	open	PROPN
ajfa-16850	218	5	university	university	PROPN
ajfa-16850	218	6	of	of	ADP
ajfa-16850	218	7	nigeria	nigeria	PROPN
ajfa-16850	218	8	ojo	ojo	PROPN
ajfa-16850	218	9	.	.	PUNCT
ajfa-16850	219	1	(	(	PUNCT
ajfa-16850	219	2	2016	2016	NUM
ajfa-16850	219	3	)	)	PUNCT
ajfa-16850	219	4	.	.	PUNCT
ajfa-16850	220	1	the	the	DET
ajfa-16850	220	2	impact	impact	NOUN
ajfa-16850	220	3	of	of	ADP
ajfa-16850	220	4	tax	tax	NOUN
ajfa-16850	220	5	audit	audit	NOUN
ajfa-16850	220	6	on	on	ADP
ajfa-16850	220	7	the	the	DET
ajfa-16850	220	8	compliance	compliance	NOUN
ajfa-16850	220	9	level	level	NOUN
ajfa-16850	220	10	of	of	ADP
ajfa-16850	220	11	taxpayers	taxpayer	NOUN
ajfa-16850	220	12	in	in	ADP
ajfa-16850	220	13	kwara	kwara	PROPN
ajfa-16850	220	14	state	state	PROPN
ajfa-16850	220	15	.	.	PUNCT
ajfa-16850	221	1	unpublished	unpublished	ADJ
ajfa-16850	221	2	master	master	NOUN
ajfa-16850	221	3	’s	’s	PART
ajfa-16850	221	4	thesis	thesis	NOUN
ajfa-16850	221	5	,	,	PUNCT
ajfa-16850	221	6	university	university	NOUN
ajfa-16850	221	7	of	of	ADP
ajfa-16850	221	8	ilorin	ilorin	NOUN
ajfa-16850	221	9	,	,	PUNCT
ajfa-16850	221	10	ilorin	ilorin	NOUN
ajfa-16850	221	11	.	.	PUNCT
ajfa-16850	222	1	asian	asian	ADJ
ajfa-16850	222	2	journal	journal	PROPN
ajfa-16850	222	3	of	of	ADP
ajfa-16850	222	4	finance	finance	PROPN
ajfa-16850	222	5	&	&	CCONJ
ajfa-16850	222	6	accounting	accounting	PROPN
ajfa-16850	222	7	issn	issn	PROPN
ajfa-16850	222	8	1946	1946	NUM
ajfa-16850	222	9	-	-	PUNCT
ajfa-16850	222	10	052x	052x	NOUN
ajfa-16850	222	11	2020	2020	NUM
ajfa-16850	222	12	,	,	PUNCT
ajfa-16850	222	13	vol	vol	NOUN
ajfa-16850	222	14	.	.	PROPN
ajfa-16850	222	15	12	12	NUM
ajfa-16850	222	16	,	,	PUNCT
ajfa-16850	222	17	no	no	INTJ
ajfa-16850	222	18	.	.	NOUN
ajfa-16850	222	19	1	1	NUM
ajfa-16850	222	20	ajfa.macrothink.org/	ajfa.macrothink.org/	PROPN
ajfa-16850	222	21	129	129	NUM
ajfa-16850	222	22	ojont	ojont	NOUN
ajfa-16850	222	23	,	,	PUNCT
ajfa-16850	222	24	b.	b.	PROPN
ajfa-16850	222	25	a.	a.	PROPN
ajfa-16850	222	26	(	(	PUNCT
ajfa-16850	222	27	2011	2011	NUM
ajfa-16850	222	28	)	)	PUNCT
ajfa-16850	222	29	.	.	PUNCT
ajfa-16850	223	1	tax	tax	NOUN
ajfa-16850	223	2	audit	audit	NOUN
ajfa-16850	223	3	and	and	CCONJ
ajfa-16850	223	4	investigation	investigation	NOUN
ajfa-16850	223	5	in	in	ADP
ajfa-16850	223	6	enugu	enugu	PROPN
ajfa-16850	223	7	state	state	PROPN
ajfa-16850	223	8	of	of	ADP
ajfa-16850	223	9	nigeria	nigeria	PROPN
ajfa-16850	223	10	.	.	PUNCT
ajfa-16850	224	1	a	a	DET
ajfa-16850	224	2	dissertation	dissertation	NOUN
ajfa-16850	224	3	presented	present	VERB
ajfa-16850	224	4	in	in	ADP
ajfa-16850	224	5	partial	partial	ADJ
ajfa-16850	224	6	fulfilment	fulfilment	NOUN
ajfa-16850	224	7	of	of	ADP
ajfa-16850	224	8	the	the	DET
ajfa-16850	224	9	requirement	requirement	NOUN
ajfa-16850	224	10	for	for	ADP
ajfa-16850	224	11	the	the	DET
ajfa-16850	224	12	award	award	NOUN
ajfa-16850	224	13	of	of	ADP
ajfa-16850	224	14	master	master	PROPN
ajfa-16850	224	15	of	of	ADP
ajfa-16850	224	16	science	science	NOUN
ajfa-16850	224	17	(	(	PUNCT
ajfa-16850	224	18	m.sc	m.sc	PROPN
ajfa-16850	224	19	)	)	PUNCT
ajfa-16850	224	20	in	in	ADP
ajfa-16850	224	21	accountancy	accountancy	NOUN
ajfa-16850	224	22	,	,	PUNCT
ajfa-16850	224	23	department	department	NOUN
ajfa-16850	224	24	of	of	ADP
ajfa-16850	224	25	accountancy	accountancy	NOUN
ajfa-16850	224	26	,	,	PUNCT
ajfa-16850	224	27	faculty	faculty	NOUN
ajfa-16850	224	28	of	of	ADP
ajfa-16850	224	29	business	business	PROPN
ajfa-16850	224	30	administration	administration	PROPN
ajfa-16850	224	31	,	,	PUNCT
ajfa-16850	224	32	university	university	PROPN
ajfa-16850	224	33	of	of	ADP
ajfa-16850	224	34	nigeria	nigeria	PROPN
ajfa-16850	224	35	,	,	PUNCT
ajfa-16850	224	36	enugu	enugu	PROPN
ajfa-16850	224	37	campus	campus	PROPN
ajfa-16850	224	38	oladele	oladele	PROPN
ajfa-16850	224	39	,	,	PUNCT
ajfa-16850	224	40	r.	r.	PROPN
ajfa-16850	224	41	,	,	PUNCT
ajfa-16850	224	42	uduma	uduma	PROPN
ajfa-16850	224	43	,	,	PUNCT
ajfa-16850	224	44	s.	s.	PROPN
ajfa-16850	224	45	a.	a.	PROPN
ajfa-16850	224	46	u.	u.	PROPN
ajfa-16850	224	47	,	,	PUNCT
ajfa-16850	224	48	&	&	CCONJ
ajfa-16850	224	49	aderemi	aderemi	PROPN
ajfa-16850	224	50	,	,	PUNCT
ajfa-16850	224	51	a.	a.	NOUN
ajfa-16850	224	52	a.	a.	NOUN
ajfa-16850	224	53	(	(	PUNCT
ajfa-16850	224	54	2013	2013	NUM
ajfa-16850	224	55	)	)	PUNCT
ajfa-16850	224	56	.	.	PUNCT
ajfa-16850	225	1	revenue	revenue	NOUN
ajfa-16850	225	2	generation	generation	NOUN
ajfa-16850	225	3	and	and	CCONJ
ajfa-16850	225	4	engagement	engagement	NOUN
ajfa-16850	225	5	of	of	ADP
ajfa-16850	225	6	tax	tax	NOUN
ajfa-16850	225	7	consultants	consultant	NOUN
ajfa-16850	225	8	in	in	ADP
ajfa-16850	225	9	lagos	lagos	PROPN
ajfa-16850	225	10	state	state	NOUN
ajfa-16850	225	11	,	,	PUNCT
ajfa-16850	225	12	nigeria	nigeria	PROPN
ajfa-16850	225	13	:	:	PUNCT
ajfa-16850	225	14	continuous	continuous	ADJ
ajfa-16850	225	15	tax	tax	NOUN
ajfa-16850	225	16	evasion	evasion	NOUN
ajfa-16850	225	17	and	and	CCONJ
ajfa-16850	225	18	irregularities	irregularity	NOUN
ajfa-16850	225	19	.	.	PUNCT
ajfa-16850	226	1	european	european	ADJ
ajfa-16850	226	2	journal	journal	PROPN
ajfa-16850	226	3	of	of	ADP
ajfa-16850	226	4	business	business	NOUN
ajfa-16850	226	5	and	and	CCONJ
ajfa-16850	226	6	social	social	ADJ
ajfa-16850	226	7	sciences	science	NOUN
ajfa-16850	226	8	,	,	PUNCT
ajfa-16850	226	9	1(10	1(10	NUM
ajfa-16850	226	10	)	)	PUNCT
ajfa-16850	226	11	,	,	PUNCT
ajfa-16850	226	12	25	25	NUM
ajfa-16850	226	13	-	-	SYM
ajfa-16850	226	14	35	35	NUM
ajfa-16850	226	15	,	,	PUNCT
ajfa-16850	226	16	oladipupo	oladipupo	NOUN
ajfa-16850	226	17	,	,	PUNCT
ajfa-16850	226	18	a.o	a.o	PROPN
ajfa-16850	226	19	.	.	PROPN
ajfa-16850	226	20	,	,	PUNCT
ajfa-16850	226	21	&	&	CCONJ
ajfa-16850	226	22	obazee	obazee	PROPN
ajfa-16850	226	23	,	,	PUNCT
ajfa-16850	226	24	u.	u.	PROPN
ajfa-16850	226	25	(	(	PUNCT
ajfa-16850	226	26	2016	2016	NUM
ajfa-16850	226	27	)	)	PUNCT
ajfa-16850	226	28	.	.	PUNCT
ajfa-16850	227	1	tax	tax	NOUN
ajfa-16850	227	2	knowledge	knowledge	NOUN
ajfa-16850	227	3	,	,	PUNCT
ajfa-16850	227	4	penalties	penalty	NOUN
ajfa-16850	227	5	and	and	CCONJ
ajfa-16850	227	6	tax	tax	NOUN
ajfa-16850	227	7	compliance	compliance	NOUN
ajfa-16850	227	8	in	in	ADP
ajfa-16850	227	9	small	small	ADJ
ajfa-16850	227	10	and	and	CCONJ
ajfa-16850	227	11	medium	medium	ADJ
ajfa-16850	227	12	scale	scale	NOUN
ajfa-16850	227	13	enterprises	enterprise	NOUN
ajfa-16850	227	14	in	in	ADP
ajfa-16850	227	15	nigeria	nigeria	PROPN
ajfa-16850	227	16	.	.	PUNCT
ajfa-16850	228	1	ibusiness	ibusiness	ADJ
ajfa-16850	228	2	,	,	PUNCT
ajfa-16850	228	3	8	8	NUM
ajfa-16850	228	4	,	,	PUNCT
ajfa-16850	228	5	1	1	NUM
ajfa-16850	228	6	-	-	SYM
ajfa-16850	228	7	9	9	NUM
ajfa-16850	228	8	.	.	PUNCT
ajfa-16850	229	1	https://doi.org/10.4236/ib.2016.81001	https://doi.org/10.4236/ib.2016.81001	ADJ
ajfa-16850	229	2	olaoye	olaoye	NOUN
ajfa-16850	229	3	,	,	PUNCT
ajfa-16850	229	4	c.o	c.o	PROPN
ajfa-16850	229	5	.	.	PROPN
ajfa-16850	229	6	,	,	PUNCT
ajfa-16850	229	7	&	&	CCONJ
ajfa-16850	229	8	ekundayo	ekundayo	PROPN
ajfa-16850	229	9	,	,	PUNCT
ajfa-16850	229	10	a.t	a.t	PROPN
ajfa-16850	229	11	.	.	PROPN
ajfa-16850	229	12	(	(	PUNCT
ajfa-16850	229	13	2019	2019	NUM
ajfa-16850	229	14	)	)	PUNCT
ajfa-16850	229	15	.	.	PUNCT
ajfa-16850	230	1	effects	effect	NOUN
ajfa-16850	230	2	of	of	ADP
ajfa-16850	230	3	tax	tax	NOUN
ajfa-16850	230	4	audit	audit	NOUN
ajfa-16850	230	5	on	on	ADP
ajfa-16850	230	6	tax	tax	NOUN
ajfa-16850	230	7	compliance	compliance	NOUN
ajfa-16850	230	8	and	and	CCONJ
ajfa-16850	230	9	remittance	remittance	NOUN
ajfa-16850	230	10	of	of	ADP
ajfa-16850	230	11	tax	tax	NOUN
ajfa-16850	230	12	revenue	revenue	NOUN
ajfa-16850	230	13	in	in	ADP
ajfa-16850	230	14	ekiti	ekiti	PROPN
ajfa-16850	230	15	state	state	NOUN
ajfa-16850	230	16	.	.	PUNCT
ajfa-16850	231	1	open	open	ADJ
ajfa-16850	231	2	journal	journal	PROPN
ajfa-16850	231	3	of	of	ADP
ajfa-16850	231	4	accounting	accounting	NOUN
ajfa-16850	231	5	,	,	PUNCT
ajfa-16850	231	6	8	8	NUM
ajfa-16850	231	7	,	,	PUNCT
ajfa-16850	231	8	1	1	NUM
ajfa-16850	231	9	-	-	SYM
ajfa-16850	231	10	17	17	NUM
ajfa-16850	231	11	.	.	PUNCT
ajfa-16850	232	1	https://doi.org/10.4236/ojacct.2019.81001	https://doi.org/10.4236/ojacct.2019.81001	PROPN
ajfa-16850	232	2	olaoye	olaoye	NOUN
ajfa-16850	232	3	,	,	PUNCT
ajfa-16850	232	4	c.	c.	PROPN
ajfa-16850	232	5	o.	o.	PROPN
ajfa-16850	232	6	,	,	PUNCT
ajfa-16850	232	7	ayeni	ayeni	NOUN
ajfa-16850	232	8	-	-	PUNCT
ajfa-16850	232	9	agbaje	agbaje	NOUN
ajfa-16850	232	10	,	,	PUNCT
ajfa-16850	232	11	a.	a.	PROPN
ajfa-16850	232	12	f.	f.	PROPN
ajfa-16850	232	13	,	,	PUNCT
ajfa-16850	232	14	&	&	CCONJ
ajfa-16850	232	15	alaran	alaran	NOUN
ajfa-16850	232	16	-	-	PUNCT
ajfa-16850	232	17	ajewole	ajewole	NOUN
ajfa-16850	232	18	,	,	PUNCT
ajfa-16850	232	19	a.	a.	NOUN
ajfa-16850	232	20	p.	p.	NOUN
ajfa-16850	232	21	(	(	PUNCT
ajfa-16850	232	22	2017	2017	NUM
ajfa-16850	232	23	)	)	PUNCT
ajfa-16850	232	24	.	.	PUNCT
ajfa-16850	233	1	tax	tax	NOUN
ajfa-16850	233	2	information	information	NOUN
ajfa-16850	233	3	,	,	PUNCT
ajfa-16850	233	4	administration	administration	NOUN
ajfa-16850	233	5	and	and	CCONJ
ajfa-16850	233	6	knowledge	knowledge	NOUN
ajfa-16850	233	7	on	on	ADP
ajfa-16850	233	8	taxpayers	taxpayer	NOUN
ajfa-16850	233	9	'	'	PART
ajfa-16850	233	10	compliance	compliance	NOUN
ajfa-16850	233	11	of	of	ADP
ajfa-16850	233	12	block	block	NOUN
ajfa-16850	233	13	moulding	moulding	NOUN
ajfa-16850	233	14	firms	firm	NOUN
ajfa-16850	233	15	in	in	ADP
ajfa-16850	233	16	ekiti	ekiti	PROPN
ajfa-16850	233	17	state	state	NOUN
ajfa-16850	233	18	.	.	PUNCT
ajfa-16850	234	1	journal	journal	PROPN
ajfa-16850	234	2	of	of	ADP
ajfa-16850	234	3	finance	finance	NOUN
ajfa-16850	234	4	and	and	CCONJ
ajfa-16850	234	5	accounting	accounting	NOUN
ajfa-16850	234	6	,	,	PUNCT
ajfa-16850	234	7	5	5	NUM
ajfa-16850	234	8	,	,	PUNCT
ajfa-16850	234	9	131	131	NUM
ajfa-16850	234	10	-	-	SYM
ajfa-16850	234	11	138	138	NUM
ajfa-16850	234	12	.	.	PUNCT
ajfa-16850	235	1	https://doi.org/10.11648/j.jfa.20170504.12	https://doi.org/10.11648/j.jfa.20170504.12	ADJ
ajfa-16850	235	2	onoja	onoja	NOUN
ajfa-16850	235	3	,	,	PUNCT
ajfa-16850	235	4	m.	m.	NOUN
ajfa-16850	235	5	l.	l.	PROPN
ajfa-16850	235	6	,	,	PUNCT
ajfa-16850	235	7	&	&	CCONJ
ajfa-16850	235	8	iwarere	iwarere	PROPN
ajfa-16850	235	9	,	,	PUNCT
ajfa-16850	235	10	t.	t.	PROPN
ajfa-16850	235	11	h.	h.	PROPN
ajfa-16850	235	12	(	(	PUNCT
ajfa-16850	235	13	2015	2015	NUM
ajfa-16850	235	14	)	)	PUNCT
ajfa-16850	235	15	.	.	PUNCT
ajfa-16850	236	1	effects	effect	NOUN
ajfa-16850	236	2	of	of	ADP
ajfa-16850	236	3	tax	tax	NOUN
ajfa-16850	236	4	audit	audit	NOUN
ajfa-16850	236	5	on	on	ADP
ajfa-16850	236	6	revenue	revenue	NOUN
ajfa-16850	236	7	generation	generation	NOUN
ajfa-16850	236	8	:	:	PUNCT
ajfa-16850	236	9	federal	federal	ADJ
ajfa-16850	236	10	inland	inland	PROPN
ajfa-16850	236	11	revenue	revenue	NOUN
ajfa-16850	236	12	service	service	NOUN
ajfa-16850	236	13	,	,	PUNCT
ajfa-16850	236	14	abuja	abuja	PROPN
ajfa-16850	236	15	experience	experience	NOUN
ajfa-16850	236	16	.	.	PUNCT
ajfa-16850	237	1	journal	journal	NOUN
ajfa-16850	237	2	of	of	ADP
ajfa-16850	237	3	good	good	ADJ
ajfa-16850	237	4	governance	governance	NOUN
ajfa-16850	237	5	and	and	CCONJ
ajfa-16850	237	6	sustainable	sustainable	ADJ
ajfa-16850	237	7	development	development	NOUN
ajfa-16850	237	8	in	in	ADP
ajfa-16850	237	9	africa	africa	PROPN
ajfa-16850	237	10	(	(	PUNCT
ajfa-16850	237	11	jggsda	jggsda	PROPN
ajfa-16850	237	12	)	)	PUNCT
ajfa-16850	237	13	,	,	PUNCT
ajfa-16850	237	14	2(4).67	2(4).67	NUM
ajfa-16850	237	15	-	-	SYM
ajfa-16850	237	16	80	80	NUM
ajfa-16850	237	17	opoku	opoku	NOUN
ajfa-16850	237	18	,	,	PUNCT
ajfa-16850	237	19	j.	j.	PROPN
ajfa-16850	237	20	s.	s.	PROPN
ajfa-16850	237	21	(	(	PUNCT
ajfa-16850	237	22	2015	2015	NUM
ajfa-16850	237	23	)	)	PUNCT
ajfa-16850	237	24	.	.	PUNCT
ajfa-16850	238	1	the	the	DET
ajfa-16850	238	2	role	role	NOUN
ajfa-16850	238	3	of	of	ADP
ajfa-16850	238	4	tax	tax	NOUN
ajfa-16850	238	5	audit	audit	NOUN
ajfa-16850	238	6	in	in	ADP
ajfa-16850	238	7	revenue	revenue	NOUN
ajfa-16850	238	8	mobilization	mobilization	NOUN
ajfa-16850	238	9	in	in	ADP
ajfa-16850	238	10	ghana	ghana	PROPN
ajfa-16850	238	11	revenue	revenue	NOUN
ajfa-16850	238	12	authority	authority	NOUN
ajfa-16850	238	13	.	.	PUNCT
ajfa-16850	239	1	a	a	DET
ajfa-16850	239	2	thesis	thesis	NOUN
ajfa-16850	239	3	submitted	submit	VERB
ajfa-16850	239	4	to	to	ADP
ajfa-16850	239	5	the	the	DET
ajfa-16850	239	6	department	department	NOUN
ajfa-16850	239	7	of	of	ADP
ajfa-16850	239	8	accounting	accounting	NOUN
ajfa-16850	239	9	and	and	CCONJ
ajfa-16850	239	10	finance	finance	NOUN
ajfa-16850	239	11	,	,	PUNCT
ajfa-16850	239	12	kwame	kwame	PROPN
ajfa-16850	239	13	nkrumah	nkrumah	PROPN
ajfa-16850	239	14	university	university	PROPN
ajfa-16850	239	15	of	of	ADP
ajfa-16850	239	16	science	science	NOUN
ajfa-16850	239	17	and	and	CCONJ
ajfa-16850	239	18	technology	technology	NOUN
ajfa-16850	239	19	(	(	PUNCT
ajfa-16850	239	20	knust	knust	PROPN
ajfa-16850	239	21	)	)	PUNCT
ajfa-16850	239	22	,	,	PUNCT
ajfa-16850	239	23	in	in	ADP
ajfa-16850	239	24	partial	partial	ADJ
ajfa-16850	239	25	fulfilment	fulfilment	NOUN
ajfa-16850	239	26	of	of	ADP
ajfa-16850	239	27	the	the	DET
ajfa-16850	239	28	requirement	requirement	NOUN
ajfa-16850	239	29	for	for	ADP
ajfa-16850	239	30	the	the	DET
ajfa-16850	239	31	degree	degree	NOUN
ajfa-16850	239	32	of	of	ADP
ajfa-16850	239	33	master	master	NOUN
ajfa-16850	239	34	of	of	ADP
ajfa-16850	239	35	business	business	PROPN
ajfa-16850	239	36	administration	administration	PROPN
ajfa-16850	239	37	(	(	PUNCT
ajfa-16850	239	38	mba	mba	NOUN
ajfa-16850	239	39	)	)	PUNCT
ajfa-16850	239	40	accounting	accounting	NOUN
ajfa-16850	239	41	option	option	NOUN
ajfa-16850	239	42	oecd	oecd	PROPN
ajfa-16850	239	43	.	.	PUNCT
ajfa-16850	239	44	(	(	PUNCT
ajfa-16850	239	45	2006	2006	NUM
ajfa-16850	239	46	)	)	PUNCT
ajfa-16850	239	47	.	.	PUNCT
ajfa-16850	240	1	strengthening	strengthen	VERB
ajfa-16850	240	2	tax	tax	NOUN
ajfa-16850	240	3	audit	audit	NOUN
ajfa-16850	240	4	capabilities	capability	NOUN
ajfa-16850	240	5	:	:	PUNCT
ajfa-16850	240	6	general	general	ADJ
ajfa-16850	240	7	principles	principle	NOUN
ajfa-16850	240	8	and	and	CCONJ
ajfa-16850	240	9	approaches	approach	NOUN
ajfa-16850	240	10	.	.	PUNCT
ajfa-16850	241	1	oecd	oecd	PROPN
ajfa-16850	241	2	information	information	PROPN
ajfa-16850	241	3	note	note	VERB
ajfa-16850	241	4	ojo	ojo	NOUN
ajfa-16850	241	5	,	,	PUNCT
ajfa-16850	241	6	s.	s.	PROPN
ajfa-16850	241	7	(	(	PUNCT
ajfa-16850	241	8	2009	2009	NUM
ajfa-16850	241	9	)	)	PUNCT
ajfa-16850	241	10	.	.	PUNCT
ajfa-16850	242	1	fundamental	fundamental	ADJ
ajfa-16850	242	2	principles	principle	NOUN
ajfa-16850	242	3	of	of	ADP
ajfa-16850	242	4	nigeria	nigeria	PROPN
ajfa-16850	242	5	tax	tax	NOUN
ajfa-16850	242	6	,	,	PUNCT
ajfa-16850	242	7	sagribra	sagribra	NOUN
ajfa-16850	242	8	lagos	lago	NOUN
ajfa-16850	242	9	,	,	PUNCT
ajfa-16850	242	10	tax	tax	NOUN
ajfa-16850	242	11	publications	publication	NOUN
ajfa-16850	242	12	oyebanji	oyebanji	PROPN
ajfa-16850	242	13	,	,	PUNCT
ajfa-16850	242	14	j.o	j.o	PROPN
ajfa-16850	242	15	.	.	PROPN
ajfa-16850	242	16	(	(	PUNCT
ajfa-16850	242	17	2006	2006	NUM
ajfa-16850	242	18	)	)	PUNCT
ajfa-16850	242	19	.	.	PUNCT
ajfa-16850	243	1	on	on	ADP
ajfa-16850	243	2	the	the	DET
ajfa-16850	243	3	principles	principle	NOUN
ajfa-16850	243	4	and	and	CCONJ
ajfa-16850	243	5	practice	practice	NOUN
ajfa-16850	243	6	of	of	ADP
ajfa-16850	243	7	taxation	taxation	NOUN
ajfa-16850	243	8	in	in	ADP
ajfa-16850	243	9	nigeria	nigeria	PROPN
ajfa-16850	243	10	(	(	PUNCT
ajfa-16850	243	11	3rd	3rd	ADJ
ajfa-16850	243	12	ed	ed	NOUN
ajfa-16850	243	13	.	.	PUNCT
ajfa-16850	243	14	)	)	PUNCT
ajfa-16850	243	15	.	.	PUNCT
ajfa-16850	244	1	frontline	frontline	NOUN
ajfa-16850	244	2	publishers	publisher	NOUN
ajfa-16850	244	3	adesola	adesola	PROPN
ajfa-16850	244	4	,	,	PUNCT
ajfa-16850	244	5	ibadan	ibadan	PROPN
ajfa-16850	244	6	,	,	PUNCT
ajfa-16850	244	7	nigeria	nigeria	PROPN
ajfa-16850	244	8	.	.	PUNCT
ajfa-16850	245	1	palil	palil	PROPN
ajfa-16850	245	2	,	,	PUNCT
ajfa-16850	245	3	m.	m.	PROPN
ajfa-16850	245	4	r.	r.	PROPN
ajfa-16850	245	5	,	,	PUNCT
ajfa-16850	245	6	&	&	CCONJ
ajfa-16850	245	7	mustapha	mustapha	PROPN
ajfa-16850	245	8	,	,	PUNCT
ajfa-16850	245	9	a.	a.	PROPN
ajfa-16850	245	10	f.	f.	PROPN
ajfa-16850	245	11	(	(	PUNCT
ajfa-16850	245	12	2011	2011	NUM
ajfa-16850	245	13	)	)	PUNCT
ajfa-16850	245	14	.	.	PUNCT
ajfa-16850	246	1	tax	tax	NOUN
ajfa-16850	246	2	audit	audit	NOUN
ajfa-16850	246	3	and	and	CCONJ
ajfa-16850	246	4	compliance	compliance	NOUN
ajfa-16850	246	5	in	in	ADP
ajfa-16850	246	6	asia	asia	PROPN
ajfa-16850	246	7	:	:	PUNCT
ajfa-16850	246	8	a	a	DET
ajfa-16850	246	9	case	case	NOUN
ajfa-16850	246	10	study	study	NOUN
ajfa-16850	246	11	of	of	ADP
ajfa-16850	246	12	malaysia	malaysia	PROPN
ajfa-16850	246	13	.	.	PUNCT
ajfa-16850	247	1	european	european	PROPN
ajfa-16850	247	2	journal	journal	PROPN
ajfa-16850	247	3	of	of	ADP
ajfa-16850	247	4	social	social	ADJ
ajfa-16850	247	5	sciences	science	NOUN
ajfa-16850	247	6	,	,	PUNCT
ajfa-16850	247	7	24(1	24(1	NUM
ajfa-16850	247	8	)	)	PUNCT
ajfa-16850	247	9	,	,	PUNCT
ajfa-16850	247	10	7	7	NUM
ajfa-16850	247	11	-	-	SYM
ajfa-16850	247	12	32	32	NUM
ajfa-16850	247	13	.	.	PUNCT
ajfa-16850	248	1	the	the	DET
ajfa-16850	248	2	irbm	irbm	NOUN
ajfa-16850	248	3	(	(	PUNCT
ajfa-16850	248	4	2009	2009	NUM
ajfa-16850	248	5	)	)	PUNCT
ajfa-16850	248	6	.	.	PUNCT
ajfa-16850	249	1	annual	annual	ADJ
ajfa-16850	249	2	report	report	NOUN
ajfa-16850	249	3	2005	2005	NUM
ajfa-16850	249	4	:	:	PUNCT
ajfa-16850	249	5	inland	inland	PROPN
ajfa-16850	249	6	revenue	revenue	PROPN
ajfa-16850	249	7	board	board	PROPN
ajfa-16850	249	8	,	,	PUNCT
ajfa-16850	249	9	malaysia	malaysia	PROPN
ajfa-16850	249	10	.	.	PUNCT
ajfa-16850	249	11	uadiale	uadiale	PROPN
ajfa-16850	249	12	,	,	PUNCT
ajfa-16850	249	13	o.m	o.m	PROPN
ajfa-16850	249	14	.	.	PROPN
ajfa-16850	249	15	,	,	PUNCT
ajfa-16850	249	16	fagbemi	fagbemi	PROPN
ajfa-16850	249	17	,	,	PUNCT
ajfa-16850	249	18	t.	t.	PROPN
ajfa-16850	249	19	o.	o.	PROPN
ajfa-16850	249	20	,	,	PUNCT
ajfa-16850	249	21	&	&	CCONJ
ajfa-16850	249	22	ogunleye	ogunleye	PROPN
ajfa-16850	249	23	,	,	PUNCT
ajfa-16850	249	24	j.	j.	PROPN
ajfa-16850	249	25	o.	o.	PROPN
ajfa-16850	249	26	(	(	PUNCT
ajfa-16850	249	27	2010	2010	NUM
ajfa-16850	249	28	)	)	PUNCT
ajfa-16850	249	29	.	.	PUNCT
ajfa-16850	250	1	an	an	DET
ajfa-16850	250	2	empirical	empirical	ADJ
ajfa-16850	250	3	study	study	NOUN
ajfa-16850	250	4	of	of	ADP
ajfa-16850	250	5	the	the	DET
ajfa-16850	250	6	tax	tax	NOUN
ajfa-16850	250	7	evasion	evasion	NOUN
ajfa-16850	250	8	relationship	relationship	NOUN
ajfa-16850	250	9	between	between	ADP
ajfa-16850	250	10	culture	culture	NOUN
ajfa-16850	250	11	and	and	CCONJ
ajfa-16850	250	12	personal	personal	ADJ
ajfa-16850	250	13	income	income	NOUN
ajfa-16850	250	14	in	in	ADP
ajfa-16850	250	15	nigeria	nigeria	PROPN
ajfa-16850	250	16	.	.	PUNCT
ajfa-16850	251	1	european	european	PROPN
ajfa-16850	251	2	journal	journal	PROPN
ajfa-16850	251	3	of	of	ADP
ajfa-16850	251	4	economics	economic	NOUN
ajfa-16850	251	5	,	,	PUNCT
ajfa-16850	251	6	finance	finance	NOUN
ajfa-16850	251	7	and	and	CCONJ
ajfa-16850	251	8	administrative	administrative	ADJ
ajfa-16850	251	9	sciences	science	NOUN
ajfa-16850	251	10	,	,	PUNCT
ajfa-16850	251	11	p.	p.	NOUN
ajfa-16850	251	12	116	116	NUM
ajfa-16850	251	13	-	-	SYM
ajfa-16850	251	14	126	126	NUM
ajfa-16850	251	15	.	.	PUNCT
ajfa-16850	252	1	asian	asian	ADJ
ajfa-16850	252	2	journal	journal	PROPN
ajfa-16850	252	3	of	of	ADP
ajfa-16850	252	4	finance	finance	PROPN
ajfa-16850	252	5	&	&	CCONJ
ajfa-16850	252	6	accounting	accounting	PROPN
ajfa-16850	252	7	issn	issn	PROPN
ajfa-16850	252	8	1946	1946	NUM
ajfa-16850	252	9	-	-	PUNCT
ajfa-16850	252	10	052x	052x	NOUN
ajfa-16850	252	11	2020	2020	NUM
ajfa-16850	252	12	,	,	PUNCT
ajfa-16850	252	13	vol	vol	NOUN
ajfa-16850	252	14	.	.	PROPN
ajfa-16850	252	15	12	12	NUM
ajfa-16850	252	16	,	,	PUNCT
ajfa-16850	252	17	no	no	INTJ
ajfa-16850	252	18	.	.	NOUN
ajfa-16850	252	19	1	1	NUM
ajfa-16850	252	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-16850	252	21	130	130	NUM
ajfa-16850	252	22	verboon	verboon	NOUN
ajfa-16850	252	23	,	,	PUNCT
ajfa-16850	252	24	&	&	CCONJ
ajfa-16850	252	25	van	van	PROPN
ajfa-16850	252	26	dijke	dijke	PROPN
ajfa-16850	252	27	.	.	PUNCT
ajfa-16850	253	1	(	(	PUNCT
ajfa-16850	253	2	2014	2014	NUM
ajfa-16850	253	3	)	)	PUNCT
ajfa-16850	253	4	.	.	PUNCT
ajfa-16850	254	1	a	a	DET
ajfa-16850	254	2	self	self	NOUN
ajfa-16850	254	3	-	-	PUNCT
ajfa-16850	254	4	interest	interest	NOUN
ajfa-16850	254	5	analysis	analysis	NOUN
ajfa-16850	254	6	of	of	ADP
ajfa-16850	254	7	justice	justice	NOUN
ajfa-16850	254	8	and	and	CCONJ
ajfa-16850	254	9	compliance	compliance	NOUN
ajfa-16850	254	10	:	:	PUNCT
ajfa-16850	254	11	how	how	SCONJ
ajfa-16850	254	12	distributive	distributive	ADJ
ajfa-16850	254	13	justice	justice	NOUN
ajfa-16850	254	14	moderates	moderate	VERB
ajfa-16850	254	15	the	the	DET
ajfa-16850	254	16	effect	effect	NOUN
ajfa-16850	254	17	of	of	ADP
ajfa-16850	254	18	outcome	outcome	NOUN
ajfa-16850	254	19	favorability	favorability	NOUN
ajfa-16850	254	20	.	.	PUNCT
ajfa-16850	255	1	journal	journal	PROPN
ajfa-16850	255	2	of	of	ADP
ajfa-16850	255	3	economic	economic	ADJ
ajfa-16850	255	4	psychology	psychology	NOUN
ajfa-16850	255	5	,	,	PUNCT
ajfa-16850	255	6	28	28	NUM
ajfa-16850	255	7	,	,	PUNCT
ajfa-16850	255	8	704	704	NUM
ajfa-16850	255	9	-	-	SYM
ajfa-16850	255	10	727	727	NUM
ajfa-16850	255	11	.	.	PUNCT
ajfa-16850	256	1	https://doi.org/10.1016/j.joep.2007.09.004	https://doi.org/10.1016/j.joep.2007.09.004	NUM