id	sid	tid	token	lemma	pos
ajssms-1963	1	1	229	229	NUM
ajssms-1963	1	2	©	©	PROPN
ajssms-1963	1	3	2020	2020	NUM
ajssms-1963	1	4	by	by	ADP
ajssms-1963	1	5	the	the	DET
ajssms-1963	1	6	authors	author	NOUN
ajssms-1963	1	7	;	;	PUNCT
ajssms-1963	1	8	licensee	licensee	PROPN
ajssms-1963	1	9	asian	asian	ADJ
ajssms-1963	1	10	online	online	PROPN
ajssms-1963	1	11	journal	journal	PROPN
ajssms-1963	1	12	publishing	publishing	PROPN
ajssms-1963	1	13	group	group	PROPN
ajssms-1963	1	14	asian	asian	PROPN
ajssms-1963	1	15	journal	journal	PROPN
ajssms-1963	1	16	of	of	ADP
ajssms-1963	1	17	social	social	ADJ
ajssms-1963	1	18	sciences	sciences	PROPN
ajssms-1963	1	19	and	and	CCONJ
ajssms-1963	1	20	management	management	NOUN
ajssms-1963	1	21	studies	study	NOUN
ajssms-1963	1	22	vol	vol	NOUN
ajssms-1963	1	23	.	.	PUNCT
ajssms-1963	1	24	7	7	NUM
ajssms-1963	1	25	,	,	PUNCT
ajssms-1963	1	26	no	no	INTJ
ajssms-1963	1	27	.	.	NOUN
ajssms-1963	1	28	3	3	NUM
ajssms-1963	1	29	,	,	PUNCT
ajssms-1963	1	30	229	229	NUM
ajssms-1963	1	31	-	-	SYM
ajssms-1963	1	32	235	235	NUM
ajssms-1963	1	33	,	,	PUNCT
ajssms-1963	1	34	2020	2020	NUM
ajssms-1963	1	35	issn(e	issn(e	PROPN
ajssms-1963	1	36	)	)	PUNCT
ajssms-1963	1	37	2313	2313	NUM
ajssms-1963	1	38	-	-	SYM
ajssms-1963	1	39	7401/	7401/	NUM
ajssms-1963	1	40	issn(p	issn(p	NOUN
ajssms-1963	1	41	)	)	PUNCT
ajssms-1963	1	42	2518	2518	NUM
ajssms-1963	1	43	-	-	PUNCT
ajssms-1963	1	44	0096	0096	NUM
ajssms-1963	1	45	doi	doi	NOUN
ajssms-1963	1	46	:	:	PUNCT
ajssms-1963	1	47	10.20448	10.20448	NUM
ajssms-1963	1	48	/	/	SYM
ajssms-1963	1	49	journal.500.2020.73.229.235	journal.500.2020.73.229.235	VERB
ajssms-1963	1	50	©	©	PROPN
ajssms-1963	1	51	2020	2020	NUM
ajssms-1963	1	52	by	by	ADP
ajssms-1963	1	53	the	the	DET
ajssms-1963	1	54	authors	author	NOUN
ajssms-1963	1	55	;	;	PUNCT
ajssms-1963	1	56	licensee	licensee	PROPN
ajssms-1963	1	57	asian	asian	ADJ
ajssms-1963	1	58	online	online	PROPN
ajssms-1963	1	59	journal	journal	PROPN
ajssms-1963	1	60	publishing	publishing	NOUN
ajssms-1963	1	61	group	group	NOUN
ajssms-1963	1	62	taxation	taxation	NOUN
ajssms-1963	1	63	and	and	CCONJ
ajssms-1963	1	64	the	the	DET
ajssms-1963	1	65	growth	growth	NOUN
ajssms-1963	1	66	of	of	ADP
ajssms-1963	1	67	small	small	ADJ
ajssms-1963	1	68	and	and	CCONJ
ajssms-1963	1	69	medium	medium	ADJ
ajssms-1963	1	70	enterprises	enterprise	NOUN
ajssms-1963	1	71	in	in	ADP
ajssms-1963	1	72	nigeria	nigeria	PROPN
ajssms-1963	1	73	inim	inim	PROPN
ajssms-1963	1	74	,	,	PUNCT
ajssms-1963	1	75	victor	victor	PROPN
ajssms-1963	1	76	e.1	e.1	PROPN
ajssms-1963	1	77	udoh	udoh	PROPN
ajssms-1963	1	78	,	,	PUNCT
ajssms-1963	1	79	francis	francis	PROPN
ajssms-1963	1	80	sylvanus2	sylvanus2	PROPN
ajssms-1963	1	81	ede	ede	PROPN
ajssms-1963	1	82	,	,	PUNCT
ajssms-1963	1	83	uzoma	uzoma	ADJ
ajssms-1963	1	84	samuel3	samuel3	NOUN
ajssms-1963	1	85	(	(	PUNCT
ajssms-1963	1	86			PROPN
ajssms-1963	1	87	corresponding	correspond	VERB
ajssms-1963	1	88	author	author	NOUN
ajssms-1963	1	89	)	)	PUNCT
ajssms-1963	1	90	1department	1department	NUM
ajssms-1963	1	91	of	of	ADP
ajssms-1963	1	92	accounting	accounting	PROPN
ajssms-1963	1	93	nile	nile	PROPN
ajssms-1963	1	94	university	university	PROPN
ajssms-1963	1	95	of	of	ADP
ajssms-1963	1	96	nigeria	nigeria	PROPN
ajssms-1963	1	97	,	,	PUNCT
ajssms-1963	1	98	abuja	abuja	PROPN
ajssms-1963	1	99	,	,	PUNCT
ajssms-1963	1	100	nigeria	nigeria	PROPN
ajssms-1963	1	101	.	.	PUNCT
ajssms-1963	2	1	2,3department	2,3department	NUM
ajssms-1963	2	2	of	of	ADP
ajssms-1963	2	3	business	business	NOUN
ajssms-1963	2	4	administration	administration	NOUN
ajssms-1963	2	5	nasarawa	nasarawa	PROPN
ajssms-1963	2	6	state	state	PROPN
ajssms-1963	2	7	university	university	PROPN
ajssms-1963	2	8	,	,	PUNCT
ajssms-1963	2	9	keffi	keffi	PROPN
ajssms-1963	2	10	,	,	PUNCT
ajssms-1963	2	11	nigeria	nigeria	PROPN
ajssms-1963	2	12	.	.	PUNCT
ajssms-1963	3	1	abstract	abstract	ADJ
ajssms-1963	3	2	this	this	DET
ajssms-1963	3	3	study	study	NOUN
ajssms-1963	3	4	examines	examine	VERB
ajssms-1963	3	5	the	the	DET
ajssms-1963	3	6	impact	impact	NOUN
ajssms-1963	3	7	of	of	ADP
ajssms-1963	3	8	taxation	taxation	NOUN
ajssms-1963	3	9	on	on	ADP
ajssms-1963	3	10	the	the	DET
ajssms-1963	3	11	growth	growth	NOUN
ajssms-1963	3	12	of	of	ADP
ajssms-1963	3	13	small	small	ADJ
ajssms-1963	3	14	and	and	CCONJ
ajssms-1963	3	15	medium	medium	ADJ
ajssms-1963	3	16	enterprises	enterprise	NOUN
ajssms-1963	3	17	(	(	PUNCT
ajssms-1963	3	18	smes	sme	NOUN
ajssms-1963	3	19	)	)	PUNCT
ajssms-1963	3	20	in	in	ADP
ajssms-1963	3	21	nigeria	nigeria	PRON
ajssms-1963	3	22	from	from	ADP
ajssms-1963	3	23	2007	2007	NUM
ajssms-1963	3	24	to	to	ADP
ajssms-1963	3	25	2019	2019	NUM
ajssms-1963	3	26	.	.	PUNCT
ajssms-1963	4	1	data	datum	NOUN
ajssms-1963	4	2	was	be	AUX
ajssms-1963	4	3	gathered	gather	VERB
ajssms-1963	4	4	from	from	ADP
ajssms-1963	4	5	the	the	DET
ajssms-1963	4	6	central	central	ADJ
ajssms-1963	4	7	bank	bank	PROPN
ajssms-1963	4	8	of	of	ADP
ajssms-1963	4	9	nigeria	nigeria	PROPN
ajssms-1963	4	10	statistical	statistical	ADJ
ajssms-1963	4	11	bulletin	bulletin	NOUN
ajssms-1963	4	12	and	and	CCONJ
ajssms-1963	4	13	small	small	ADJ
ajssms-1963	4	14	and	and	CCONJ
ajssms-1963	4	15	medium	medium	ADJ
ajssms-1963	4	16	enterprises	enterprise	NOUN
ajssms-1963	4	17	development	development	NOUN
ajssms-1963	4	18	agency	agency	PROPN
ajssms-1963	4	19	of	of	ADP
ajssms-1963	4	20	nigeria	nigeria	PROPN
ajssms-1963	4	21	(	(	PUNCT
ajssms-1963	4	22	smedan	smedan	PROPN
ajssms-1963	4	23	)	)	PUNCT
ajssms-1963	4	24	.	.	PUNCT
ajssms-1963	5	1	the	the	DET
ajssms-1963	5	2	study	study	NOUN
ajssms-1963	5	3	adopted	adopt	VERB
ajssms-1963	5	4	the	the	DET
ajssms-1963	5	5	co	co	NOUN
ajssms-1963	5	6	-	-	NOUN
ajssms-1963	5	7	integration	integration	NOUN
ajssms-1963	5	8	and	and	CCONJ
ajssms-1963	5	9	error	error	NOUN
ajssms-1963	5	10	correction	correction	NOUN
ajssms-1963	5	11	modelling	modelling	NOUN
ajssms-1963	5	12	as	as	ADP
ajssms-1963	5	13	its	its	PRON
ajssms-1963	5	14	technique	technique	NOUN
ajssms-1963	5	15	of	of	ADP
ajssms-1963	5	16	analysis	analysis	NOUN
ajssms-1963	5	17	.	.	PUNCT
ajssms-1963	6	1	while	while	SCONJ
ajssms-1963	6	2	company	company	NOUN
ajssms-1963	6	3	income	income	NOUN
ajssms-1963	6	4	tax	tax	NOUN
ajssms-1963	6	5	(	(	PUNCT
ajssms-1963	6	6	cit	cit	PROPN
ajssms-1963	6	7	)	)	PUNCT
ajssms-1963	6	8	and	and	CCONJ
ajssms-1963	6	9	value	value	NOUN
ajssms-1963	6	10	added	add	VERB
ajssms-1963	6	11	tax	tax	NOUN
ajssms-1963	6	12	(	(	PUNCT
ajssms-1963	6	13	vat	vat	NOUN
ajssms-1963	6	14	)	)	PUNCT
ajssms-1963	6	15	were	be	AUX
ajssms-1963	6	16	found	find	VERB
ajssms-1963	6	17	to	to	PART
ajssms-1963	6	18	have	have	VERB
ajssms-1963	6	19	significant	significant	ADJ
ajssms-1963	6	20	impact	impact	NOUN
ajssms-1963	6	21	on	on	ADP
ajssms-1963	6	22	the	the	DET
ajssms-1963	6	23	growth	growth	NOUN
ajssms-1963	6	24	of	of	ADP
ajssms-1963	6	25	smes	sme	NOUN
ajssms-1963	6	26	in	in	ADP
ajssms-1963	6	27	nigeria	nigeria	PROPN
ajssms-1963	6	28	,	,	PUNCT
ajssms-1963	6	29	custom	custom	NOUN
ajssms-1963	6	30	and	and	CCONJ
ajssms-1963	6	31	excise	excise	NOUN
ajssms-1963	6	32	duty	duty	NOUN
ajssms-1963	6	33	(	(	PUNCT
ajssms-1963	6	34	cedt	cedt	PROPN
ajssms-1963	6	35	)	)	PUNCT
ajssms-1963	6	36	was	be	AUX
ajssms-1963	6	37	found	find	VERB
ajssms-1963	6	38	to	to	PART
ajssms-1963	6	39	have	have	VERB
ajssms-1963	6	40	insignificant	insignificant	ADJ
ajssms-1963	6	41	impact	impact	NOUN
ajssms-1963	6	42	on	on	ADP
ajssms-1963	6	43	their	their	PRON
ajssms-1963	6	44	growth	growth	NOUN
ajssms-1963	6	45	.	.	PUNCT
ajssms-1963	7	1	as	as	SCONJ
ajssms-1963	7	2	expected	expect	VERB
ajssms-1963	7	3	however	however	ADV
ajssms-1963	7	4	,	,	PUNCT
ajssms-1963	7	5	the	the	DET
ajssms-1963	7	6	three	three	NUM
ajssms-1963	7	7	variables	variable	NOUN
ajssms-1963	7	8	,	,	PUNCT
ajssms-1963	7	9	cit	cit	ADJ
ajssms-1963	7	10	,	,	PUNCT
ajssms-1963	7	11	vat	vat	NOUN
ajssms-1963	7	12	and	and	CCONJ
ajssms-1963	7	13	cedt	cedt	NOUN
ajssms-1963	7	14	were	be	AUX
ajssms-1963	7	15	found	find	VERB
ajssms-1963	7	16	to	to	PART
ajssms-1963	7	17	be	be	AUX
ajssms-1963	7	18	inversely	inversely	ADV
ajssms-1963	7	19	related	relate	VERB
ajssms-1963	7	20	with	with	ADP
ajssms-1963	7	21	smes	sme	NOUN
ajssms-1963	7	22	growth	growth	NOUN
ajssms-1963	7	23	.	.	PUNCT
ajssms-1963	8	1	the	the	DET
ajssms-1963	8	2	study	study	NOUN
ajssms-1963	8	3	therefore	therefore	ADV
ajssms-1963	8	4	recommends	recommend	VERB
ajssms-1963	8	5	among	among	ADP
ajssms-1963	8	6	others	other	NOUN
ajssms-1963	8	7	,	,	PUNCT
ajssms-1963	8	8	that	that	SCONJ
ajssms-1963	8	9	for	for	SCONJ
ajssms-1963	8	10	taxation	taxation	NOUN
ajssms-1963	8	11	to	to	PART
ajssms-1963	8	12	grow	grow	VERB
ajssms-1963	8	13	the	the	DET
ajssms-1963	8	14	smes	sme	NOUN
ajssms-1963	8	15	,	,	PUNCT
ajssms-1963	8	16	tax	tax	NOUN
ajssms-1963	8	17	policies	policy	NOUN
ajssms-1963	8	18	especially	especially	ADV
ajssms-1963	8	19	those	those	PRON
ajssms-1963	8	20	relating	relate	VERB
ajssms-1963	8	21	to	to	ADP
ajssms-1963	8	22	cit	cit	PROPN
ajssms-1963	8	23	and	and	CCONJ
ajssms-1963	8	24	vat	vat	NOUN
ajssms-1963	8	25	should	should	AUX
ajssms-1963	8	26	be	be	AUX
ajssms-1963	8	27	properly	properly	ADV
ajssms-1963	8	28	formulated	formulate	VERB
ajssms-1963	8	29	and	and	CCONJ
ajssms-1963	8	30	carefully	carefully	ADV
ajssms-1963	8	31	administered	administer	VERB
ajssms-1963	8	32	in	in	ADP
ajssms-1963	8	33	such	such	DET
ajssms-1963	8	34	a	a	DET
ajssms-1963	8	35	way	way	NOUN
ajssms-1963	8	36	that	that	PRON
ajssms-1963	8	37	such	such	ADJ
ajssms-1963	8	38	policies	policy	NOUN
ajssms-1963	8	39	directly	directly	ADV
ajssms-1963	8	40	promote	promote	VERB
ajssms-1963	8	41	the	the	DET
ajssms-1963	8	42	growth	growth	NOUN
ajssms-1963	8	43	of	of	ADP
ajssms-1963	8	44	smes	sme	NOUN
ajssms-1963	8	45	.	.	PUNCT
ajssms-1963	9	1	in	in	ADP
ajssms-1963	9	2	particular	particular	ADJ
ajssms-1963	9	3	,	,	PUNCT
ajssms-1963	9	4	the	the	DET
ajssms-1963	9	5	government	government	NOUN
ajssms-1963	9	6	should	should	AUX
ajssms-1963	9	7	consider	consider	VERB
ajssms-1963	9	8	a	a	DET
ajssms-1963	9	9	downward	downward	ADJ
ajssms-1963	9	10	review	review	NOUN
ajssms-1963	9	11	of	of	ADP
ajssms-1963	9	12	the	the	DET
ajssms-1963	9	13	current	current	ADJ
ajssms-1963	9	14	vat	vat	NOUN
ajssms-1963	9	15	rate	rate	NOUN
ajssms-1963	9	16	of	of	ADP
ajssms-1963	9	17	7.5	7.5	NUM
ajssms-1963	9	18	%	%	NOUN
ajssms-1963	9	19	.	.	PUNCT
ajssms-1963	10	1	in	in	ADP
ajssms-1963	10	2	addition	addition	NOUN
ajssms-1963	10	3	to	to	ADP
ajssms-1963	10	4	reducing	reduce	VERB
ajssms-1963	10	5	tax	tax	NOUN
ajssms-1963	10	6	rates	rate	NOUN
ajssms-1963	10	7	for	for	ADP
ajssms-1963	10	8	the	the	DET
ajssms-1963	10	9	smes	sme	NOUN
ajssms-1963	10	10	,	,	PUNCT
ajssms-1963	10	11	other	other	ADJ
ajssms-1963	10	12	incentives	incentive	NOUN
ajssms-1963	10	13	,	,	PUNCT
ajssms-1963	10	14	reliefs	relief	NOUN
ajssms-1963	10	15	and	and	CCONJ
ajssms-1963	10	16	allowances	allowance	NOUN
ajssms-1963	10	17	such	such	ADJ
ajssms-1963	10	18	as	as	ADP
ajssms-1963	10	19	loss	loss	NOUN
ajssms-1963	10	20	reliefs	relief	NOUN
ajssms-1963	10	21	,	,	PUNCT
ajssms-1963	10	22	pioneer	pioneer	NOUN
ajssms-1963	10	23	status	status	NOUN
ajssms-1963	10	24	,	,	PUNCT
ajssms-1963	10	25	tax	tax	NOUN
ajssms-1963	10	26	holidays	holiday	NOUN
ajssms-1963	10	27	,	,	PUNCT
ajssms-1963	10	28	capital	capital	NOUN
ajssms-1963	10	29	allowance	allowance	NOUN
ajssms-1963	10	30	etc	etc	X
ajssms-1963	10	31	.	.	X
ajssms-1963	10	32	should	should	AUX
ajssms-1963	10	33	be	be	AUX
ajssms-1963	10	34	specially	specially	ADV
ajssms-1963	10	35	packaged	package	VERB
ajssms-1963	10	36	for	for	SCONJ
ajssms-1963	10	37	smes	sme	NOUN
ajssms-1963	10	38	to	to	PART
ajssms-1963	10	39	enhance	enhance	VERB
ajssms-1963	10	40	their	their	PRON
ajssms-1963	10	41	productivity	productivity	NOUN
ajssms-1963	10	42	and	and	CCONJ
ajssms-1963	10	43	growth	growth	NOUN
ajssms-1963	10	44	.	.	PUNCT
ajssms-1963	11	1	keywords	keyword	NOUN
ajssms-1963	11	2	:	:	PUNCT
ajssms-1963	11	3	taxation	taxation	NOUN
ajssms-1963	11	4	,	,	PUNCT
ajssms-1963	11	5	value	value	NOUN
ajssms-1963	11	6	added	add	VERB
ajssms-1963	11	7	tax	tax	NOUN
ajssms-1963	11	8	,	,	PUNCT
ajssms-1963	11	9	custom	custom	ADJ
ajssms-1963	11	10	,	,	PUNCT
ajssms-1963	11	11	excise	excise	NOUN
ajssms-1963	11	12	duty	duty	NOUN
ajssms-1963	11	13	,	,	PUNCT
ajssms-1963	11	14	company	company	NOUN
ajssms-1963	11	15	income	income	NOUN
ajssms-1963	11	16	tax	tax	NOUN
ajssms-1963	11	17	,	,	PUNCT
ajssms-1963	11	18	smes	sme	NOUN
ajssms-1963	11	19	.	.	PUNCT
ajssms-1963	12	1	jel	jel	PROPN
ajssms-1963	12	2	classification	classification	PROPN
ajssms-1963	12	3	:	:	PUNCT
ajssms-1963	12	4	h20	h20	PROPN
ajssms-1963	12	5	,	,	PUNCT
ajssms-1963	12	6	h25	h25	PROPN
ajssms-1963	12	7	,	,	PUNCT
ajssms-1963	12	8	h51	h51	NOUN
ajssms-1963	12	9	,	,	PUNCT
ajssms-1963	12	10	o5	o5	PROPN
ajssms-1963	12	11	.	.	PUNCT
ajssms-1963	13	1	citation	citation	NOUN
ajssms-1963	13	2	|	|	ADV
ajssms-1963	13	3	inim	inim	PROPN
ajssms-1963	13	4	,	,	PUNCT
ajssms-1963	13	5	victor	victor	PROPN
ajssms-1963	13	6	e.	e.	PROPN
ajssms-1963	13	7	;	;	PUNCT
ajssms-1963	13	8	udoh	udoh	PROPN
ajssms-1963	13	9	,	,	PUNCT
ajssms-1963	13	10	francis	francis	PROPN
ajssms-1963	13	11	sylvanus	sylvanus	PROPN
ajssms-1963	13	12	;	;	PUNCT
ajssms-1963	13	13	ede	ede	PROPN
ajssms-1963	13	14	,	,	PUNCT
ajssms-1963	13	15	uzoma	uzoma	ADJ
ajssms-1963	13	16	samuel	samuel	PROPN
ajssms-1963	13	17	(	(	PUNCT
ajssms-1963	13	18	2020	2020	NUM
ajssms-1963	13	19	)	)	PUNCT
ajssms-1963	13	20	.	.	PUNCT
ajssms-1963	14	1	taxation	taxation	NOUN
ajssms-1963	14	2	and	and	CCONJ
ajssms-1963	14	3	the	the	DET
ajssms-1963	14	4	growth	growth	NOUN
ajssms-1963	14	5	of	of	ADP
ajssms-1963	14	6	small	small	ADJ
ajssms-1963	14	7	and	and	CCONJ
ajssms-1963	14	8	medium	medium	ADJ
ajssms-1963	14	9	enterprises	enterprise	NOUN
ajssms-1963	14	10	in	in	ADP
ajssms-1963	14	11	nigeria	nigeria	PROPN
ajssms-1963	14	12	.	.	PUNCT
ajssms-1963	15	1	asian	asian	ADJ
ajssms-1963	15	2	journal	journal	PROPN
ajssms-1963	15	3	of	of	ADP
ajssms-1963	15	4	social	social	ADJ
ajssms-1963	15	5	sciences	sciences	PROPN
ajssms-1963	15	6	and	and	CCONJ
ajssms-1963	15	7	management	management	NOUN
ajssms-1963	15	8	studies	study	NOUN
ajssms-1963	15	9	,	,	PUNCT
ajssms-1963	15	10	7(3	7(3	NUM
ajssms-1963	15	11	):	):	PUNCT
ajssms-1963	15	12	229	229	NUM
ajssms-1963	15	13	-	-	SYM
ajssms-1963	15	14	235	235	NUM
ajssms-1963	15	15	.	.	PUNCT
ajssms-1963	16	1	history	history	NOUN
ajssms-1963	16	2	:	:	PUNCT
ajssms-1963	16	3	received	receive	VERB
ajssms-1963	16	4	:	:	PUNCT
ajssms-1963	16	5	12	12	NUM
ajssms-1963	16	6	may	may	PROPN
ajssms-1963	16	7	2020	2020	NUM
ajssms-1963	16	8	revised	revise	VERB
ajssms-1963	16	9	:	:	PUNCT
ajssms-1963	16	10	17	17	NUM
ajssms-1963	16	11	june	june	PROPN
ajssms-1963	16	12	2020	2020	NUM
ajssms-1963	16	13	accepted	accept	VERB
ajssms-1963	16	14	:	:	PUNCT
ajssms-1963	16	15	20	20	NUM
ajssms-1963	16	16	july	july	PROPN
ajssms-1963	16	17	2020	2020	NUM
ajssms-1963	16	18	published	publish	VERB
ajssms-1963	16	19	:	:	PUNCT
ajssms-1963	16	20	4	4	NUM
ajssms-1963	16	21	august	august	PROPN
ajssms-1963	16	22	2020	2020	NUM
ajssms-1963	16	23	licensed	license	VERB
ajssms-1963	16	24	:	:	PUNCT
ajssms-1963	16	25	this	this	DET
ajssms-1963	16	26	work	work	NOUN
ajssms-1963	16	27	is	be	AUX
ajssms-1963	16	28	licensed	license	VERB
ajssms-1963	16	29	under	under	ADP
ajssms-1963	16	30	a	a	DET
ajssms-1963	16	31	creative	creative	ADJ
ajssms-1963	16	32	commons	common	NOUN
ajssms-1963	16	33	attribution	attribution	NOUN
ajssms-1963	16	34	3.0	3.0	NUM
ajssms-1963	16	35	license	license	NOUN
ajssms-1963	16	36	publisher	publisher	NOUN
ajssms-1963	16	37	:	:	PUNCT
ajssms-1963	16	38	asian	asian	ADJ
ajssms-1963	16	39	online	online	PROPN
ajssms-1963	16	40	journal	journal	PROPN
ajssms-1963	16	41	publishing	publishing	NOUN
ajssms-1963	16	42	group	group	NOUN
ajssms-1963	16	43	acknowledgement	acknowledgement	NOUN
ajssms-1963	16	44	:	:	PUNCT
ajssms-1963	16	45	all	all	DET
ajssms-1963	16	46	authors	author	NOUN
ajssms-1963	16	47	contributed	contribute	VERB
ajssms-1963	16	48	to	to	ADP
ajssms-1963	16	49	the	the	DET
ajssms-1963	16	50	conception	conception	NOUN
ajssms-1963	16	51	and	and	CCONJ
ajssms-1963	16	52	design	design	NOUN
ajssms-1963	16	53	of	of	ADP
ajssms-1963	16	54	the	the	DET
ajssms-1963	16	55	study	study	NOUN
ajssms-1963	16	56	.	.	PUNCT
ajssms-1963	17	1	funding	funding	NOUN
ajssms-1963	17	2	:	:	PUNCT
ajssms-1963	17	3	this	this	DET
ajssms-1963	17	4	study	study	NOUN
ajssms-1963	17	5	received	receive	VERB
ajssms-1963	17	6	no	no	DET
ajssms-1963	17	7	specific	specific	ADJ
ajssms-1963	17	8	financial	financial	ADJ
ajssms-1963	17	9	support	support	NOUN
ajssms-1963	17	10	.	.	PUNCT
ajssms-1963	18	1	competing	compete	VERB
ajssms-1963	18	2	interests	interest	NOUN
ajssms-1963	18	3	:	:	PUNCT
ajssms-1963	18	4	the	the	DET
ajssms-1963	18	5	authors	author	NOUN
ajssms-1963	18	6	declare	declare	VERB
ajssms-1963	18	7	that	that	SCONJ
ajssms-1963	18	8	they	they	PRON
ajssms-1963	18	9	have	have	VERB
ajssms-1963	18	10	no	no	DET
ajssms-1963	18	11	conflict	conflict	NOUN
ajssms-1963	18	12	of	of	ADP
ajssms-1963	18	13	interests	interest	NOUN
ajssms-1963	18	14	.	.	PUNCT
ajssms-1963	19	1	transparency	transparency	NOUN
ajssms-1963	19	2	:	:	PUNCT
ajssms-1963	19	3	the	the	DET
ajssms-1963	19	4	authors	author	NOUN
ajssms-1963	19	5	confirm	confirm	VERB
ajssms-1963	19	6	that	that	SCONJ
ajssms-1963	19	7	the	the	DET
ajssms-1963	19	8	manuscript	manuscript	NOUN
ajssms-1963	19	9	is	be	AUX
ajssms-1963	19	10	an	an	DET
ajssms-1963	19	11	honest	honest	ADJ
ajssms-1963	19	12	,	,	PUNCT
ajssms-1963	19	13	accurate	accurate	ADJ
ajssms-1963	19	14	,	,	PUNCT
ajssms-1963	19	15	and	and	CCONJ
ajssms-1963	19	16	transparent	transparent	ADJ
ajssms-1963	19	17	account	account	NOUN
ajssms-1963	19	18	of	of	ADP
ajssms-1963	19	19	the	the	DET
ajssms-1963	19	20	study	study	NOUN
ajssms-1963	19	21	was	be	AUX
ajssms-1963	19	22	reported	report	VERB
ajssms-1963	19	23	;	;	PUNCT
ajssms-1963	19	24	that	that	SCONJ
ajssms-1963	19	25	no	no	DET
ajssms-1963	19	26	vital	vital	ADJ
ajssms-1963	19	27	features	feature	NOUN
ajssms-1963	19	28	of	of	ADP
ajssms-1963	19	29	the	the	DET
ajssms-1963	19	30	study	study	NOUN
ajssms-1963	19	31	have	have	AUX
ajssms-1963	19	32	been	be	AUX
ajssms-1963	19	33	omitted	omit	VERB
ajssms-1963	19	34	;	;	PUNCT
ajssms-1963	19	35	and	and	CCONJ
ajssms-1963	19	36	that	that	SCONJ
ajssms-1963	19	37	any	any	DET
ajssms-1963	19	38	discrepancies	discrepancy	NOUN
ajssms-1963	19	39	from	from	ADP
ajssms-1963	19	40	the	the	DET
ajssms-1963	19	41	study	study	NOUN
ajssms-1963	19	42	as	as	SCONJ
ajssms-1963	19	43	planned	plan	VERB
ajssms-1963	19	44	have	have	AUX
ajssms-1963	19	45	been	be	AUX
ajssms-1963	19	46	explained	explain	VERB
ajssms-1963	19	47	.	.	PUNCT
ajssms-1963	20	1	ethical	ethical	ADJ
ajssms-1963	20	2	:	:	PUNCT
ajssms-1963	20	3	this	this	DET
ajssms-1963	20	4	study	study	NOUN
ajssms-1963	20	5	follows	follow	VERB
ajssms-1963	20	6	all	all	DET
ajssms-1963	20	7	ethical	ethical	ADJ
ajssms-1963	20	8	practices	practice	NOUN
ajssms-1963	20	9	during	during	ADP
ajssms-1963	20	10	writing	writing	NOUN
ajssms-1963	20	11	.	.	PUNCT
ajssms-1963	21	1	contents	content	NOUN
ajssms-1963	21	2	1	1	NUM
ajssms-1963	21	3	.	.	PUNCT
ajssms-1963	22	1	introduction	introduction	NOUN
ajssms-1963	22	2	....................................................................................................................................................................................	....................................................................................................................................................................................	VERB
ajssms-1963	22	3	230	230	NUM
ajssms-1963	22	4	2	2	NUM
ajssms-1963	22	5	.	.	PUNCT
ajssms-1963	22	6	review	review	NOUN
ajssms-1963	22	7	of	of	ADP
ajssms-1963	22	8	literature	literature	NOUN
ajssms-1963	22	9	......................................................................................................................................................................	......................................................................................................................................................................	PUNCT
ajssms-1963	23	1	230	230	NUM
ajssms-1963	23	2	3	3	NUM
ajssms-1963	23	3	.	.	PUNCT
ajssms-1963	23	4	methodology	methodology	NOUN
ajssms-1963	23	5	...................................................................................................................................................................................	...................................................................................................................................................................................	PROPN
ajssms-1963	24	1	232	232	NUM
ajssms-1963	24	2	4	4	NUM
ajssms-1963	24	3	.	.	PUNCT
ajssms-1963	24	4	results	result	NOUN
ajssms-1963	24	5	and	and	CCONJ
ajssms-1963	24	6	discussion	discussion	NOUN
ajssms-1963	24	7	.................................................................................................................................................................	.................................................................................................................................................................	PUNCT
ajssms-1963	25	1	232	232	NUM
ajssms-1963	25	2	5	5	NUM
ajssms-1963	25	3	.	.	PUNCT
ajssms-1963	25	4	discussion	discussion	NOUN
ajssms-1963	25	5	of	of	ADP
ajssms-1963	25	6	findings	finding	NOUN
ajssms-1963	25	7	..................................................................................................................................................................	..................................................................................................................................................................	PROPN
ajssms-1963	26	1	234	234	NUM
ajssms-1963	26	2	6	6	NUM
ajssms-1963	26	3	.	.	PUNCT
ajssms-1963	26	4	conclusion	conclusion	NOUN
ajssms-1963	26	5	and	and	CCONJ
ajssms-1963	26	6	recommendations	recommendation	NOUN
ajssms-1963	26	7	.............................................................................................................................................	.............................................................................................................................................	PUNCT
ajssms-1963	26	8	234	234	NUM
ajssms-1963	26	9	references	reference	NOUN
ajssms-1963	26	10	............................................................................................................................................................................................	............................................................................................................................................................................................	PROPN
ajssms-1963	26	11	234	234	NUM
ajssms-1963	26	12	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500.2020.73.229.235&domain=pdf&date_stamp=2017-01-14	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500.2020.73.229.235&domain=pdf&date_stamp=2017-01-14	PROPN
ajssms-1963	26	13	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-1963	26	14	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-1963	26	15	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	PROPN
ajssms-1963	26	16	https://orcid.org/0000-0001-7895-2114	https://orcid.org/0000-0001-7895-2114	PROPN
ajssms-1963	26	17	https://orcid.org/0000-0002-2141-8751	https://orcid.org/0000-0002-2141-8751	PROPN
ajssms-1963	26	18	https://orcid.org/0000-0002-8482-3113	https://orcid.org/0000-0002-8482-3113	PROPN
ajssms-1963	26	19	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	PROPN
ajssms-1963	26	20	https://orcid.org/0000-0001-7895-2114	https://orcid.org/0000-0001-7895-2114	PROPN
ajssms-1963	26	21	https://orcid.org/0000-0002-2141-8751	https://orcid.org/0000-0002-2141-8751	PROPN
ajssms-1963	26	22	https://orcid.org/0000-0002-8482-3113	https://orcid.org/0000-0002-8482-3113	PROPN
ajssms-1963	26	23	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	PROPN
ajssms-1963	26	24	https://orcid.org/0000-0001-7895-2114	https://orcid.org/0000-0001-7895-2114	PROPN
ajssms-1963	26	25	https://orcid.org/0000-0002-2141-8751	https://orcid.org/0000-0002-2141-8751	PROPN
ajssms-1963	26	26	https://orcid.org/0000-0002-8482-3113	https://orcid.org/0000-0002-8482-3113	PROPN
ajssms-1963	26	27	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	PROPN
ajssms-1963	26	28	https://orcid.org/0000-0001-7895-2114	https://orcid.org/0000-0001-7895-2114	PROPN
ajssms-1963	26	29	https://orcid.org/0000-0002-2141-8751	https://orcid.org/0000-0002-2141-8751	PROPN
ajssms-1963	26	30	https://orcid.org/0000-0002-8482-3113	https://orcid.org/0000-0002-8482-3113	PROPN
ajssms-1963	26	31	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1963	PROPN
ajssms-1963	26	32	https://orcid.org/0000-0001-7895-2114	https://orcid.org/0000-0001-7895-2114	PROPN
ajssms-1963	26	33	https://orcid.org/0000-0002-2141-8751	https://orcid.org/0000-0002-2141-8751	PROPN
ajssms-1963	26	34	https://orcid.org/0000-0002-8482-3113	https://orcid.org/0000-0002-8482-3113	PROPN
ajssms-1963	26	35	asian	asian	PROPN
ajssms-1963	26	36	journal	journal	PROPN
ajssms-1963	26	37	of	of	ADP
ajssms-1963	26	38	social	social	ADJ
ajssms-1963	26	39	sciences	sciences	PROPN
ajssms-1963	26	40	and	and	CCONJ
ajssms-1963	26	41	management	management	NOUN
ajssms-1963	26	42	studies	study	NOUN
ajssms-1963	26	43	,	,	PUNCT
ajssms-1963	26	44	2020	2020	NUM
ajssms-1963	26	45	,	,	PUNCT
ajssms-1963	26	46	7(3	7(3	NUM
ajssms-1963	26	47	):	):	PUNCT
ajssms-1963	26	48	229	229	NUM
ajssms-1963	26	49	-	-	SYM
ajssms-1963	26	50	235	235	NUM
ajssms-1963	26	51	230	230	NUM
ajssms-1963	26	52	©	©	PROPN
ajssms-1963	26	53	2020	2020	NUM
ajssms-1963	26	54	by	by	ADP
ajssms-1963	26	55	the	the	DET
ajssms-1963	26	56	authors	author	NOUN
ajssms-1963	26	57	;	;	PUNCT
ajssms-1963	26	58	licensee	licensee	PROPN
ajssms-1963	26	59	asian	asian	ADJ
ajssms-1963	26	60	online	online	PROPN
ajssms-1963	26	61	journal	journal	PROPN
ajssms-1963	26	62	publishing	publishing	NOUN
ajssms-1963	26	63	group	group	NOUN
ajssms-1963	26	64	contribution	contribution	NOUN
ajssms-1963	26	65	of	of	ADP
ajssms-1963	26	66	this	this	DET
ajssms-1963	26	67	paper	paper	NOUN
ajssms-1963	26	68	to	to	ADP
ajssms-1963	26	69	the	the	DET
ajssms-1963	26	70	literature	literature	NOUN
ajssms-1963	26	71	this	this	DET
ajssms-1963	26	72	study	study	NOUN
ajssms-1963	26	73	has	have	AUX
ajssms-1963	26	74	contributed	contribute	VERB
ajssms-1963	26	75	immensely	immensely	ADV
ajssms-1963	26	76	to	to	ADP
ajssms-1963	26	77	the	the	DET
ajssms-1963	26	78	literature	literature	NOUN
ajssms-1963	26	79	because	because	SCONJ
ajssms-1963	26	80	unlike	unlike	ADP
ajssms-1963	26	81	previous	previous	ADJ
ajssms-1963	26	82	studies	study	NOUN
ajssms-1963	26	83	on	on	ADP
ajssms-1963	26	84	this	this	DET
ajssms-1963	26	85	subject	subject	NOUN
ajssms-1963	26	86	,	,	PUNCT
ajssms-1963	26	87	the	the	DET
ajssms-1963	26	88	effects	effect	NOUN
ajssms-1963	26	89	of	of	ADP
ajssms-1963	26	90	the	the	DET
ajssms-1963	26	91	major	major	ADJ
ajssms-1963	26	92	types	type	NOUN
ajssms-1963	26	93	of	of	ADP
ajssms-1963	26	94	taxes	taxis	NOUN
ajssms-1963	26	95	,	,	PUNCT
ajssms-1963	26	96	both	both	CCONJ
ajssms-1963	26	97	direct	direct	ADJ
ajssms-1963	26	98	(	(	PUNCT
ajssms-1963	26	99	company	company	NOUN
ajssms-1963	26	100	income	income	NOUN
ajssms-1963	26	101	tax	tax	NOUN
ajssms-1963	26	102	)	)	PUNCT
ajssms-1963	26	103	and	and	CCONJ
ajssms-1963	26	104	indirect	indirect	ADJ
ajssms-1963	26	105	(	(	PUNCT
ajssms-1963	26	106	value	value	NOUN
ajssms-1963	26	107	added	add	VERB
ajssms-1963	26	108	tax	tax	NOUN
ajssms-1963	26	109	and	and	CCONJ
ajssms-1963	26	110	custom	custom	NOUN
ajssms-1963	26	111	and	and	CCONJ
ajssms-1963	26	112	excise	excise	NOUN
ajssms-1963	26	113	duty	duty	NOUN
ajssms-1963	26	114	)	)	PUNCT
ajssms-1963	26	115	on	on	ADP
ajssms-1963	26	116	the	the	DET
ajssms-1963	26	117	growth	growth	NOUN
ajssms-1963	26	118	of	of	ADP
ajssms-1963	26	119	the	the	DET
ajssms-1963	26	120	smes	sme	NOUN
ajssms-1963	26	121	in	in	ADP
ajssms-1963	26	122	nigeria	nigeria	PROPN
ajssms-1963	26	123	have	have	AUX
ajssms-1963	26	124	been	be	AUX
ajssms-1963	26	125	considered	consider	VERB
ajssms-1963	26	126	and	and	CCONJ
ajssms-1963	26	127	comprehensively	comprehensively	ADV
ajssms-1963	26	128	analyzed	analyze	VERB
ajssms-1963	26	129	in	in	ADP
ajssms-1963	26	130	this	this	DET
ajssms-1963	26	131	paper	paper	NOUN
ajssms-1963	26	132	.	.	PUNCT
ajssms-1963	27	1	also	also	ADV
ajssms-1963	27	2	,	,	PUNCT
ajssms-1963	27	3	the	the	DET
ajssms-1963	27	4	methodology	methodology	NOUN
ajssms-1963	27	5	adopted	adopt	VERB
ajssms-1963	27	6	is	be	AUX
ajssms-1963	27	7	much	much	ADV
ajssms-1963	27	8	more	more	ADV
ajssms-1963	27	9	superior	superior	ADJ
ajssms-1963	27	10	to	to	ADP
ajssms-1963	27	11	those	those	PRON
ajssms-1963	27	12	adopted	adopt	VERB
ajssms-1963	27	13	in	in	ADP
ajssms-1963	27	14	the	the	DET
ajssms-1963	27	15	previous	previous	ADJ
ajssms-1963	27	16	studies	study	NOUN
ajssms-1963	27	17	.	.	PUNCT
ajssms-1963	28	1	1	1	X
ajssms-1963	28	2	.	.	X
ajssms-1963	28	3	introduction	introduction	NOUN
ajssms-1963	28	4	taxation	taxation	NOUN
ajssms-1963	28	5	is	be	AUX
ajssms-1963	28	6	central	central	ADJ
ajssms-1963	28	7	to	to	ADP
ajssms-1963	28	8	the	the	DET
ajssms-1963	28	9	current	current	ADJ
ajssms-1963	28	10	economic	economic	ADJ
ajssms-1963	28	11	development	development	NOUN
ajssms-1963	28	12	agenda	agenda	NOUN
ajssms-1963	28	13	in	in	ADP
ajssms-1963	28	14	nigeria	nigeria	PROPN
ajssms-1963	28	15	.	.	PUNCT
ajssms-1963	29	1	it	it	PRON
ajssms-1963	29	2	provides	provide	VERB
ajssms-1963	29	3	a	a	DET
ajssms-1963	29	4	stable	stable	ADJ
ajssms-1963	29	5	flow	flow	NOUN
ajssms-1963	29	6	of	of	ADP
ajssms-1963	29	7	revenue	revenue	NOUN
ajssms-1963	29	8	to	to	PART
ajssms-1963	29	9	finance	finance	VERB
ajssms-1963	29	10	development	development	NOUN
ajssms-1963	29	11	priorities	priority	NOUN
ajssms-1963	29	12	,	,	PUNCT
ajssms-1963	29	13	such	such	ADJ
ajssms-1963	29	14	as	as	ADP
ajssms-1963	29	15	strengthening	strengthening	NOUN
ajssms-1963	29	16	of	of	ADP
ajssms-1963	29	17	physical	physical	ADJ
ajssms-1963	29	18	infrastructures	infrastructure	NOUN
ajssms-1963	29	19	.	.	PUNCT
ajssms-1963	30	1	it	it	PRON
ajssms-1963	30	2	also	also	ADV
ajssms-1963	30	3	plays	play	VERB
ajssms-1963	30	4	a	a	DET
ajssms-1963	30	5	crucial	crucial	ADJ
ajssms-1963	30	6	role	role	NOUN
ajssms-1963	30	7	in	in	ADP
ajssms-1963	30	8	over	over	ADP
ajssms-1963	30	9	-	-	PUNCT
ajssms-1963	30	10	all	all	DET
ajssms-1963	30	11	economic	economic	ADJ
ajssms-1963	30	12	management	management	NOUN
ajssms-1963	30	13	and	and	CCONJ
ajssms-1963	30	14	stabilization	stabilization	NOUN
ajssms-1963	30	15	.	.	PUNCT
ajssms-1963	31	1	fundamentally	fundamentally	ADV
ajssms-1963	31	2	,	,	PUNCT
ajssms-1963	31	3	tax	tax	NOUN
ajssms-1963	31	4	policy	policy	NOUN
ajssms-1963	31	5	shapes	shape	VERB
ajssms-1963	31	6	the	the	DET
ajssms-1963	31	7	environment	environment	NOUN
ajssms-1963	31	8	in	in	ADP
ajssms-1963	31	9	which	which	PRON
ajssms-1963	31	10	local	local	ADJ
ajssms-1963	31	11	trade	trade	NOUN
ajssms-1963	31	12	and	and	CCONJ
ajssms-1963	31	13	investment	investment	NOUN
ajssms-1963	31	14	take	take	VERB
ajssms-1963	31	15	place	place	NOUN
ajssms-1963	31	16	.	.	PUNCT
ajssms-1963	32	1	thus	thus	ADV
ajssms-1963	32	2	,	,	PUNCT
ajssms-1963	32	3	a	a	DET
ajssms-1963	32	4	core	core	NOUN
ajssms-1963	32	5	challenge	challenge	NOUN
ajssms-1963	32	6	for	for	ADP
ajssms-1963	32	7	nigeria	nigeria	PROPN
ajssms-1963	32	8	is	be	AUX
ajssms-1963	32	9	finding	find	VERB
ajssms-1963	32	10	the	the	DET
ajssms-1963	32	11	optimal	optimal	ADJ
ajssms-1963	32	12	balance	balance	NOUN
ajssms-1963	32	13	between	between	ADP
ajssms-1963	32	14	an	an	DET
ajssms-1963	32	15	effective	effective	ADJ
ajssms-1963	32	16	taxation	taxation	NOUN
ajssms-1963	32	17	that	that	PRON
ajssms-1963	32	18	is	be	AUX
ajssms-1963	32	19	business	business	NOUN
ajssms-1963	32	20	and	and	CCONJ
ajssms-1963	32	21	investment	investment	NOUN
ajssms-1963	32	22	friendly	friendly	ADJ
ajssms-1963	32	23	,	,	PUNCT
ajssms-1963	32	24	and	and	CCONJ
ajssms-1963	32	25	one	one	NUM
ajssms-1963	32	26	,	,	PUNCT
ajssms-1963	32	27	which	which	PRON
ajssms-1963	32	28	can	can	AUX
ajssms-1963	32	29	leverage	leverage	VERB
ajssms-1963	32	30	enough	enough	ADJ
ajssms-1963	32	31	revenue	revenue	NOUN
ajssms-1963	32	32	for	for	ADP
ajssms-1963	32	33	public	public	ADJ
ajssms-1963	32	34	service	service	NOUN
ajssms-1963	32	35	delivery	delivery	NOUN
ajssms-1963	32	36	to	to	PART
ajssms-1963	32	37	enhance	enhance	VERB
ajssms-1963	32	38	the	the	DET
ajssms-1963	32	39	attractiveness	attractiveness	NOUN
ajssms-1963	32	40	of	of	ADP
ajssms-1963	32	41	the	the	DET
ajssms-1963	32	42	economy	economy	NOUN
ajssms-1963	32	43	.	.	PUNCT
ajssms-1963	33	1	taxation	taxation	NOUN
ajssms-1963	33	2	is	be	AUX
ajssms-1963	33	3	an	an	DET
ajssms-1963	33	4	integral	integral	ADJ
ajssms-1963	33	5	part	part	NOUN
ajssms-1963	33	6	of	of	ADP
ajssms-1963	33	7	countries	country	NOUN
ajssms-1963	33	8	’	'	PUNCT
ajssms-1963	33	9	development	development	NOUN
ajssms-1963	33	10	policies	policy	NOUN
ajssms-1963	33	11	,	,	PUNCT
ajssms-1963	33	12	interwoven	interweave	VERB
ajssms-1963	33	13	with	with	ADP
ajssms-1963	33	14	numerous	numerous	ADJ
ajssms-1963	33	15	other	other	ADJ
ajssms-1963	33	16	areas	area	NOUN
ajssms-1963	33	17	,	,	PUNCT
ajssms-1963	33	18	from	from	ADP
ajssms-1963	33	19	good	good	ADJ
ajssms-1963	33	20	governance	governance	NOUN
ajssms-1963	33	21	and	and	CCONJ
ajssms-1963	33	22	formalizing	formalize	VERB
ajssms-1963	33	23	the	the	DET
ajssms-1963	33	24	economy	economy	NOUN
ajssms-1963	33	25	,	,	PUNCT
ajssms-1963	33	26	to	to	ADP
ajssms-1963	33	27	spurring	spur	VERB
ajssms-1963	33	28	growth	growth	NOUN
ajssms-1963	33	29	and	and	CCONJ
ajssms-1963	33	30	stimulating	stimulate	VERB
ajssms-1963	33	31	export	export	NOUN
ajssms-1963	33	32	activities	activity	NOUN
ajssms-1963	33	33	.	.	PUNCT
ajssms-1963	34	1	among	among	ADP
ajssms-1963	34	2	other	other	ADJ
ajssms-1963	34	3	things	thing	NOUN
ajssms-1963	34	4	,	,	PUNCT
ajssms-1963	34	5	taxation	taxation	NOUN
ajssms-1963	34	6	:	:	PUNCT
ajssms-1963	34	7	provides	provide	VERB
ajssms-1963	34	8	governments	government	NOUN
ajssms-1963	34	9	with	with	ADP
ajssms-1963	34	10	the	the	DET
ajssms-1963	34	11	funding	funding	NOUN
ajssms-1963	34	12	required	require	VERB
ajssms-1963	34	13	to	to	PART
ajssms-1963	34	14	build	build	VERB
ajssms-1963	34	15	the	the	DET
ajssms-1963	34	16	infrastructure	infrastructure	NOUN
ajssms-1963	34	17	on	on	ADP
ajssms-1963	34	18	which	which	PRON
ajssms-1963	34	19	economic	economic	ADJ
ajssms-1963	34	20	development	development	NOUN
ajssms-1963	34	21	and	and	CCONJ
ajssms-1963	34	22	growth	growth	NOUN
ajssms-1963	34	23	are	be	AUX
ajssms-1963	34	24	based	base	VERB
ajssms-1963	34	25	;	;	PUNCT
ajssms-1963	34	26	creates	create	VERB
ajssms-1963	34	27	an	an	DET
ajssms-1963	34	28	environment	environment	NOUN
ajssms-1963	34	29	in	in	ADP
ajssms-1963	34	30	which	which	PRON
ajssms-1963	34	31	business	business	NOUN
ajssms-1963	34	32	is	be	AUX
ajssms-1963	34	33	conducted	conduct	VERB
ajssms-1963	34	34	and	and	CCONJ
ajssms-1963	34	35	wealth	wealth	NOUN
ajssms-1963	34	36	is	be	AUX
ajssms-1963	34	37	created	create	VERB
ajssms-1963	34	38	;	;	PUNCT
ajssms-1963	34	39	shapes	shape	VERB
ajssms-1963	34	40	the	the	DET
ajssms-1963	34	41	way	way	NOUN
ajssms-1963	34	42	government	government	NOUN
ajssms-1963	34	43	activities	activity	NOUN
ajssms-1963	34	44	are	be	AUX
ajssms-1963	34	45	undertaken	undertake	VERB
ajssms-1963	34	46	;	;	PUNCT
ajssms-1963	34	47	and	and	CCONJ
ajssms-1963	34	48	plays	play	VERB
ajssms-1963	34	49	a	a	DET
ajssms-1963	34	50	central	central	ADJ
ajssms-1963	34	51	role	role	NOUN
ajssms-1963	34	52	in	in	ADP
ajssms-1963	34	53	domestic	domestic	ADJ
ajssms-1963	34	54	resource	resource	NOUN
ajssms-1963	34	55	mobilization	mobilization	NOUN
ajssms-1963	34	56	.	.	PUNCT
ajssms-1963	35	1	(	(	PUNCT
ajssms-1963	35	2	nepad	nepad	PROPN
ajssms-1963	35	3	&	&	CCONJ
ajssms-1963	35	4	oecd	oecd	PROPN
ajssms-1963	35	5	,	,	PUNCT
ajssms-1963	35	6	2009	2009	NUM
ajssms-1963	35	7	)	)	PUNCT
ajssms-1963	35	8	the	the	DET
ajssms-1963	35	9	importance	importance	NOUN
ajssms-1963	35	10	of	of	ADP
ajssms-1963	35	11	smes	sme	NOUN
ajssms-1963	35	12	in	in	ADP
ajssms-1963	35	13	the	the	DET
ajssms-1963	35	14	economic	economic	ADJ
ajssms-1963	35	15	development	development	NOUN
ajssms-1963	35	16	process	process	NOUN
ajssms-1963	35	17	of	of	ADP
ajssms-1963	35	18	nations	nation	NOUN
ajssms-1963	35	19	has	have	AUX
ajssms-1963	35	20	necessitated	necessitate	VERB
ajssms-1963	35	21	a	a	DET
ajssms-1963	35	22	shift	shift	NOUN
ajssms-1963	35	23	of	of	ADP
ajssms-1963	35	24	emphasis	emphasis	NOUN
ajssms-1963	35	25	by	by	ADP
ajssms-1963	35	26	successive	successive	ADJ
ajssms-1963	35	27	governments	government	NOUN
ajssms-1963	35	28	in	in	ADP
ajssms-1963	35	29	nigeria	nigeria	PROPN
ajssms-1963	35	30	away	away	ADV
ajssms-1963	35	31	from	from	ADP
ajssms-1963	35	32	large	large	ADJ
ajssms-1963	35	33	-	-	PUNCT
ajssms-1963	35	34	scale	scale	NOUN
ajssms-1963	35	35	,	,	PUNCT
ajssms-1963	35	36	capital	capital	NOUN
ajssms-1963	35	37	-	-	PUNCT
ajssms-1963	35	38	intensive	intensive	ADJ
ajssms-1963	35	39	industrialization	industrialization	NOUN
ajssms-1963	35	40	to	to	ADP
ajssms-1963	35	41	small	small	ADJ
ajssms-1963	35	42	businesses	business	NOUN
ajssms-1963	35	43	.	.	PUNCT
ajssms-1963	36	1	the	the	DET
ajssms-1963	36	2	smes	sme	NOUN
ajssms-1963	36	3	are	be	AUX
ajssms-1963	36	4	therefore	therefore	ADV
ajssms-1963	36	5	seen	see	VERB
ajssms-1963	36	6	as	as	ADP
ajssms-1963	36	7	cardinal	cardinal	ADJ
ajssms-1963	36	8	and	and	CCONJ
ajssms-1963	36	9	veritable	veritable	ADJ
ajssms-1963	36	10	tools	tool	NOUN
ajssms-1963	36	11	in	in	ADP
ajssms-1963	36	12	the	the	DET
ajssms-1963	36	13	industrialization	industrialization	NOUN
ajssms-1963	36	14	process	process	NOUN
ajssms-1963	36	15	of	of	ADP
ajssms-1963	36	16	nigeria	nigeria	PROPN
ajssms-1963	36	17	.	.	PUNCT
ajssms-1963	37	1	but	but	CCONJ
ajssms-1963	37	2	their	their	PRON
ajssms-1963	37	3	existence	existence	NOUN
ajssms-1963	37	4	and	and	CCONJ
ajssms-1963	37	5	survival	survival	NOUN
ajssms-1963	37	6	depend	depend	VERB
ajssms-1963	37	7	largely	largely	ADV
ajssms-1963	37	8	on	on	ADP
ajssms-1963	37	9	adequate	adequate	ADJ
ajssms-1963	37	10	financing	financing	NOUN
ajssms-1963	37	11	.	.	PUNCT
ajssms-1963	38	1	ovat	ovat	X
ajssms-1963	38	2	(	(	PUNCT
ajssms-1963	38	3	2013	2013	NUM
ajssms-1963	38	4	)	)	PUNCT
ajssms-1963	38	5	and	and	CCONJ
ajssms-1963	38	6	afolabi	afolabi	NOUN
ajssms-1963	38	7	(	(	PUNCT
ajssms-1963	38	8	2013	2013	NUM
ajssms-1963	38	9	)	)	PUNCT
ajssms-1963	38	10	had	have	AUX
ajssms-1963	38	11	observed	observe	VERB
ajssms-1963	38	12	that	that	SCONJ
ajssms-1963	38	13	the	the	DET
ajssms-1963	38	14	bane	bane	NOUN
ajssms-1963	38	15	of	of	ADP
ajssms-1963	38	16	smes	sme	NOUN
ajssms-1963	38	17	in	in	ADP
ajssms-1963	38	18	nigeria	nigeria	PROPN
ajssms-1963	38	19	is	be	AUX
ajssms-1963	38	20	financial	financial	ADJ
ajssms-1963	38	21	constraint	constraint	NOUN
ajssms-1963	38	22	.	.	PUNCT
ajssms-1963	39	1	churchill	churchill	PROPN
ajssms-1963	39	2	and	and	CCONJ
ajssms-1963	39	3	lewis	lewis	PROPN
ajssms-1963	39	4	(	(	PUNCT
ajssms-1963	39	5	1983	1983	NUM
ajssms-1963	39	6	)	)	PUNCT
ajssms-1963	39	7	identified	identify	VERB
ajssms-1963	39	8	growth	growth	NOUN
ajssms-1963	39	9	stage	stage	NOUN
ajssms-1963	39	10	models	model	NOUN
ajssms-1963	39	11	;	;	PUNCT
ajssms-1963	39	12	an	an	DET
ajssms-1963	39	13	attempt	attempt	NOUN
ajssms-1963	39	14	to	to	PART
ajssms-1963	39	15	link	link	VERB
ajssms-1963	39	16	growth	growth	NOUN
ajssms-1963	39	17	with	with	ADP
ajssms-1963	39	18	stages	stage	NOUN
ajssms-1963	39	19	of	of	ADP
ajssms-1963	39	20	development	development	NOUN
ajssms-1963	39	21	.	.	PUNCT
ajssms-1963	40	1	however	however	ADV
ajssms-1963	40	2	,	,	PUNCT
ajssms-1963	40	3	more	more	ADJ
ajssms-1963	40	4	examination	examination	NOUN
ajssms-1963	40	5	is	be	AUX
ajssms-1963	40	6	needed	need	VERB
ajssms-1963	40	7	of	of	ADP
ajssms-1963	40	8	sme	sme	NOUN
ajssms-1963	40	9	's	's	PART
ajssms-1963	40	10	capability	capability	NOUN
ajssms-1963	40	11	to	to	PART
ajssms-1963	40	12	adapt	adapt	VERB
ajssms-1963	40	13	,	,	PUNCT
ajssms-1963	40	14	deploy	deploy	VERB
ajssms-1963	40	15	skills	skill	NOUN
ajssms-1963	40	16	,	,	PUNCT
ajssms-1963	40	17	focus	focus	NOUN
ajssms-1963	40	18	assets	asset	NOUN
ajssms-1963	40	19	,	,	PUNCT
ajssms-1963	40	20	and	and	CCONJ
ajssms-1963	40	21	of	of	ADP
ajssms-1963	40	22	how	how	SCONJ
ajssms-1963	40	23	such	such	ADJ
ajssms-1963	40	24	procedures	procedure	NOUN
ajssms-1963	40	25	lead	lead	VERB
ajssms-1963	40	26	to	to	ADP
ajssms-1963	40	27	ultimate	ultimate	ADJ
ajssms-1963	40	28	success	success	NOUN
ajssms-1963	40	29	.	.	PUNCT
ajssms-1963	41	1	clearly	clearly	ADV
ajssms-1963	41	2	,	,	PUNCT
ajssms-1963	41	3	as	as	SCONJ
ajssms-1963	41	4	firms	firm	NOUN
ajssms-1963	41	5	and	and	CCONJ
ajssms-1963	41	6	particularly	particularly	ADV
ajssms-1963	41	7	smes	sme	NOUN
ajssms-1963	41	8	grow	grow	VERB
ajssms-1963	41	9	,	,	PUNCT
ajssms-1963	41	10	they	they	PRON
ajssms-1963	41	11	face	face	VERB
ajssms-1963	41	12	threats	threat	NOUN
ajssms-1963	41	13	and	and	CCONJ
ajssms-1963	41	14	opportunities	opportunity	NOUN
ajssms-1963	41	15	and	and	CCONJ
ajssms-1963	41	16	it	it	PRON
ajssms-1963	41	17	is	be	AUX
ajssms-1963	41	18	legitimate	legitimate	ADJ
ajssms-1963	41	19	that	that	SCONJ
ajssms-1963	41	20	researchers	researcher	NOUN
ajssms-1963	41	21	should	should	AUX
ajssms-1963	41	22	seek	seek	VERB
ajssms-1963	41	23	to	to	PART
ajssms-1963	41	24	examine	examine	VERB
ajssms-1963	41	25	these	these	DET
ajssms-1963	41	26	influences	influence	NOUN
ajssms-1963	41	27	.	.	PUNCT
ajssms-1963	42	1	the	the	DET
ajssms-1963	42	2	problem	problem	NOUN
ajssms-1963	42	3	of	of	ADP
ajssms-1963	42	4	taxation	taxation	NOUN
ajssms-1963	42	5	on	on	ADP
ajssms-1963	42	6	the	the	DET
ajssms-1963	42	7	growth	growth	NOUN
ajssms-1963	42	8	of	of	ADP
ajssms-1963	42	9	smes	sme	NOUN
ajssms-1963	42	10	is	be	AUX
ajssms-1963	42	11	exacerbated	exacerbate	VERB
ajssms-1963	42	12	by	by	ADP
ajssms-1963	42	13	a	a	DET
ajssms-1963	42	14	lack	lack	NOUN
ajssms-1963	42	15	of	of	ADP
ajssms-1963	42	16	reliable	reliable	ADJ
ajssms-1963	42	17	data	datum	NOUN
ajssms-1963	42	18	for	for	ADP
ajssms-1963	42	19	statistical	statistical	ADJ
ajssms-1963	42	20	analyses	analysis	NOUN
ajssms-1963	42	21	.	.	PUNCT
ajssms-1963	43	1	the	the	DET
ajssms-1963	43	2	mortality	mortality	NOUN
ajssms-1963	43	3	rates	rate	NOUN
ajssms-1963	43	4	of	of	ADP
ajssms-1963	43	5	smes	sme	NOUN
ajssms-1963	43	6	are	be	AUX
ajssms-1963	43	7	very	very	ADV
ajssms-1963	43	8	high	high	ADJ
ajssms-1963	43	9	,	,	PUNCT
ajssms-1963	43	10	and	and	CCONJ
ajssms-1963	43	11	among	among	ADP
ajssms-1963	43	12	the	the	DET
ajssms-1963	43	13	factors	factor	NOUN
ajssms-1963	43	14	responsible	responsible	ADJ
ajssms-1963	43	15	for	for	ADP
ajssms-1963	43	16	this	this	PRON
ajssms-1963	43	17	are	be	AUX
ajssms-1963	43	18	tax	tax	NOUN
ajssms-1963	43	19	related	relate	VERB
ajssms-1963	43	20	issues	issue	NOUN
ajssms-1963	43	21	.	.	PUNCT
ajssms-1963	44	1	despite	despite	SCONJ
ajssms-1963	44	2	the	the	DET
ajssms-1963	44	3	emphasis	emphasis	NOUN
ajssms-1963	44	4	placed	place	VERB
ajssms-1963	44	5	on	on	ADP
ajssms-1963	44	6	taxation	taxation	NOUN
ajssms-1963	44	7	especially	especially	ADV
ajssms-1963	44	8	,	,	PUNCT
ajssms-1963	44	9	value	value	NOUN
ajssms-1963	44	10	added	add	VERB
ajssms-1963	44	11	tax	tax	NOUN
ajssms-1963	44	12	,	,	PUNCT
ajssms-1963	44	13	custom	custom	NOUN
ajssms-1963	44	14	and	and	CCONJ
ajssms-1963	44	15	excise	excise	NOUN
ajssms-1963	44	16	duties	duty	NOUN
ajssms-1963	44	17	and	and	CCONJ
ajssms-1963	44	18	company	company	NOUN
ajssms-1963	44	19	income	income	NOUN
ajssms-1963	44	20	tax	tax	NOUN
ajssms-1963	44	21	to	to	PART
ajssms-1963	44	22	grow	grow	VERB
ajssms-1963	44	23	the	the	DET
ajssms-1963	44	24	smes	sme	NOUN
ajssms-1963	44	25	,	,	PUNCT
ajssms-1963	44	26	yet	yet	ADV
ajssms-1963	44	27	,	,	PUNCT
ajssms-1963	44	28	the	the	DET
ajssms-1963	44	29	smes	sme	NOUN
ajssms-1963	44	30	are	be	AUX
ajssms-1963	44	31	not	not	PART
ajssms-1963	44	32	growing	grow	VERB
ajssms-1963	44	33	as	as	SCONJ
ajssms-1963	44	34	expected	expect	VERB
ajssms-1963	44	35	.	.	PUNCT
ajssms-1963	45	1	it	it	PRON
ajssms-1963	45	2	was	be	AUX
ajssms-1963	45	3	on	on	ADP
ajssms-1963	45	4	the	the	DET
ajssms-1963	45	5	above	above	ADJ
ajssms-1963	45	6	premise	premise	NOUN
ajssms-1963	45	7	that	that	SCONJ
ajssms-1963	45	8	the	the	DET
ajssms-1963	45	9	finance	finance	NOUN
ajssms-1963	45	10	bill	bill	NOUN
ajssms-1963	45	11	2019	2019	NUM
ajssms-1963	45	12	which	which	PRON
ajssms-1963	45	13	was	be	AUX
ajssms-1963	45	14	passed	pass	VERB
ajssms-1963	45	15	into	into	ADP
ajssms-1963	45	16	law	law	NOUN
ajssms-1963	45	17	in	in	ADP
ajssms-1963	45	18	nigeria	nigeria	PROPN
ajssms-1963	45	19	in	in	ADP
ajssms-1963	45	20	january	january	PROPN
ajssms-1963	45	21	2020	2020	NUM
ajssms-1963	45	22	to	to	PART
ajssms-1963	45	23	become	become	VERB
ajssms-1963	45	24	the	the	DET
ajssms-1963	45	25	finance	finance	NOUN
ajssms-1963	45	26	act	act	NOUN
ajssms-1963	45	27	,	,	PUNCT
ajssms-1963	45	28	2019	2019	NUM
ajssms-1963	45	29	,	,	PUNCT
ajssms-1963	45	30	has	have	VERB
ajssms-1963	45	31	as	as	ADP
ajssms-1963	45	32	one	one	NUM
ajssms-1963	45	33	of	of	ADP
ajssms-1963	45	34	its	its	PRON
ajssms-1963	45	35	strategic	strategic	ADJ
ajssms-1963	45	36	objectives	objective	NOUN
ajssms-1963	45	37	;	;	PUNCT
ajssms-1963	45	38	supporting	support	VERB
ajssms-1963	45	39	of	of	ADP
ajssms-1963	45	40	small	small	ADJ
ajssms-1963	45	41	businesses	business	NOUN
ajssms-1963	45	42	in	in	ADP
ajssms-1963	45	43	line	line	NOUN
ajssms-1963	45	44	with	with	ADP
ajssms-1963	45	45	the	the	DET
ajssms-1963	45	46	ease	ease	NOUN
ajssms-1963	45	47	of	of	ADP
ajssms-1963	45	48	doing	do	VERB
ajssms-1963	45	49	business	business	NOUN
ajssms-1963	45	50	reforms	reform	NOUN
ajssms-1963	45	51	(	(	PUNCT
ajssms-1963	45	52	obayomi	obayomi	NOUN
ajssms-1963	45	53	,	,	PUNCT
ajssms-1963	45	54	2020	2020	NUM
ajssms-1963	45	55	)	)	PUNCT
ajssms-1963	45	56	.	.	PUNCT
ajssms-1963	46	1	the	the	DET
ajssms-1963	46	2	new	new	ADJ
ajssms-1963	46	3	law	law	NOUN
ajssms-1963	46	4	has	have	AUX
ajssms-1963	46	5	amended	amend	VERB
ajssms-1963	46	6	certain	certain	ADJ
ajssms-1963	46	7	tax	tax	NOUN
ajssms-1963	46	8	acts	act	NOUN
ajssms-1963	46	9	and	and	CCONJ
ajssms-1963	46	10	made	make	VERB
ajssms-1963	46	11	them	they	PRON
ajssms-1963	46	12	more	more	ADV
ajssms-1963	46	13	responsive	responsive	ADJ
ajssms-1963	46	14	to	to	ADP
ajssms-1963	46	15	the	the	DET
ajssms-1963	46	16	tax	tax	NOUN
ajssms-1963	46	17	reform	reform	NOUN
ajssms-1963	46	18	policies	policy	NOUN
ajssms-1963	46	19	of	of	ADP
ajssms-1963	46	20	the	the	DET
ajssms-1963	46	21	federal	federal	ADJ
ajssms-1963	46	22	government	government	NOUN
ajssms-1963	46	23	and	and	CCONJ
ajssms-1963	46	24	enhance	enhance	VERB
ajssms-1963	46	25	their	their	PRON
ajssms-1963	46	26	implementation	implementation	NOUN
ajssms-1963	46	27	and	and	CCONJ
ajssms-1963	46	28	effectiveness	effectiveness	NOUN
ajssms-1963	46	29	.	.	PUNCT
ajssms-1963	47	1	the	the	DET
ajssms-1963	47	2	tax	tax	NOUN
ajssms-1963	47	3	acts	act	NOUN
ajssms-1963	47	4	which	which	PRON
ajssms-1963	47	5	have	have	AUX
ajssms-1963	47	6	been	be	AUX
ajssms-1963	47	7	amended	amend	VERB
ajssms-1963	47	8	include	include	VERB
ajssms-1963	47	9	;	;	PUNCT
ajssms-1963	47	10	companies	company	NOUN
ajssms-1963	47	11	income	income	VERB
ajssms-1963	47	12	tax	tax	NOUN
ajssms-1963	47	13	,	,	PUNCT
ajssms-1963	47	14	value	value	NOUN
ajssms-1963	47	15	added	add	VERB
ajssms-1963	47	16	tax	tax	NOUN
ajssms-1963	47	17	,	,	PUNCT
ajssms-1963	47	18	custom	custom	NOUN
ajssms-1963	47	19	and	and	CCONJ
ajssms-1963	47	20	excise	excise	NOUN
ajssms-1963	47	21	tariff	tariff	NOUN
ajssms-1963	47	22	,	,	PUNCT
ajssms-1963	47	23	personal	personal	ADJ
ajssms-1963	47	24	income	income	NOUN
ajssms-1963	47	25	tax	tax	NOUN
ajssms-1963	47	26	,	,	PUNCT
ajssms-1963	47	27	capital	capital	NOUN
ajssms-1963	47	28	gains	gain	NOUN
ajssms-1963	47	29	tax	tax	NOUN
ajssms-1963	47	30	,	,	PUNCT
ajssms-1963	47	31	stamp	stamp	NOUN
ajssms-1963	47	32	duties	duty	NOUN
ajssms-1963	47	33	act	act	VERB
ajssms-1963	47	34	and	and	CCONJ
ajssms-1963	47	35	petroleum	petroleum	NOUN
ajssms-1963	47	36	profit	profit	NOUN
ajssms-1963	47	37	tax	tax	NOUN
ajssms-1963	47	38	.	.	PUNCT
ajssms-1963	48	1	some	some	PRON
ajssms-1963	48	2	of	of	ADP
ajssms-1963	48	3	the	the	DET
ajssms-1963	48	4	amendments	amendment	NOUN
ajssms-1963	48	5	,	,	PUNCT
ajssms-1963	48	6	especially	especially	ADV
ajssms-1963	48	7	on	on	ADP
ajssms-1963	48	8	the	the	DET
ajssms-1963	48	9	cit	cit	PROPN
ajssms-1963	48	10	act	act	NOUN
ajssms-1963	48	11	are	be	AUX
ajssms-1963	48	12	deliberately	deliberately	ADV
ajssms-1963	48	13	aimed	aim	VERB
ajssms-1963	48	14	at	at	ADP
ajssms-1963	48	15	promoting	promote	VERB
ajssms-1963	48	16	the	the	DET
ajssms-1963	48	17	growth	growth	NOUN
ajssms-1963	48	18	of	of	ADP
ajssms-1963	48	19	smes	sme	NOUN
ajssms-1963	48	20	.	.	PUNCT
ajssms-1963	49	1	1.1	1.1	NUM
ajssms-1963	49	2	.	.	PUNCT
ajssms-1963	50	1	objective	objective	NOUN
ajssms-1963	50	2	of	of	ADP
ajssms-1963	50	3	the	the	DET
ajssms-1963	50	4	study	study	NOUN
ajssms-1963	50	5	the	the	DET
ajssms-1963	50	6	general	general	ADJ
ajssms-1963	50	7	objective	objective	NOUN
ajssms-1963	50	8	of	of	ADP
ajssms-1963	50	9	this	this	DET
ajssms-1963	50	10	study	study	NOUN
ajssms-1963	50	11	is	be	AUX
ajssms-1963	50	12	to	to	PART
ajssms-1963	50	13	examine	examine	VERB
ajssms-1963	50	14	the	the	DET
ajssms-1963	50	15	impact	impact	NOUN
ajssms-1963	50	16	of	of	ADP
ajssms-1963	50	17	taxation	taxation	NOUN
ajssms-1963	50	18	on	on	ADP
ajssms-1963	50	19	the	the	DET
ajssms-1963	50	20	growth	growth	NOUN
ajssms-1963	50	21	of	of	ADP
ajssms-1963	50	22	small	small	ADJ
ajssms-1963	50	23	and	and	CCONJ
ajssms-1963	50	24	medium	medium	ADJ
ajssms-1963	50	25	enterprises	enterprise	NOUN
ajssms-1963	50	26	in	in	ADP
ajssms-1963	50	27	nigeria	nigeria	PROPN
ajssms-1963	50	28	from	from	ADP
ajssms-1963	50	29	2007	2007	NUM
ajssms-1963	50	30	to	to	ADP
ajssms-1963	50	31	2019	2019	NUM
ajssms-1963	50	32	.	.	PUNCT
ajssms-1963	51	1	other	other	ADJ
ajssms-1963	51	2	specific	specific	ADJ
ajssms-1963	51	3	objectives	objective	NOUN
ajssms-1963	51	4	include	include	VERB
ajssms-1963	51	5	:	:	PUNCT
ajssms-1963	51	6	to	to	PART
ajssms-1963	51	7	evaluate	evaluate	VERB
ajssms-1963	51	8	the	the	DET
ajssms-1963	51	9	impact	impact	NOUN
ajssms-1963	51	10	of	of	ADP
ajssms-1963	51	11	value	value	NOUN
ajssms-1963	51	12	added	add	VERB
ajssms-1963	51	13	tax	tax	NOUN
ajssms-1963	51	14	on	on	ADP
ajssms-1963	51	15	the	the	DET
ajssms-1963	51	16	growth	growth	NOUN
ajssms-1963	51	17	of	of	ADP
ajssms-1963	51	18	smes	sme	NOUN
ajssms-1963	51	19	in	in	ADP
ajssms-1963	51	20	nigeria	nigeria	PROPN
ajssms-1963	51	21	;	;	PUNCT
ajssms-1963	51	22	to	to	PART
ajssms-1963	51	23	examine	examine	VERB
ajssms-1963	51	24	the	the	DET
ajssms-1963	51	25	impact	impact	NOUN
ajssms-1963	51	26	of	of	ADP
ajssms-1963	51	27	custom	custom	NOUN
ajssms-1963	51	28	and	and	CCONJ
ajssms-1963	51	29	excise	excise	NOUN
ajssms-1963	51	30	duty	duty	NOUN
ajssms-1963	51	31	on	on	ADP
ajssms-1963	51	32	the	the	DET
ajssms-1963	51	33	growth	growth	NOUN
ajssms-1963	51	34	of	of	ADP
ajssms-1963	51	35	smes	sme	NOUN
ajssms-1963	51	36	in	in	ADP
ajssms-1963	51	37	nigeria	nigeria	PROPN
ajssms-1963	51	38	and	and	CCONJ
ajssms-1963	51	39	to	to	PART
ajssms-1963	51	40	determine	determine	VERB
ajssms-1963	51	41	the	the	DET
ajssms-1963	51	42	impact	impact	NOUN
ajssms-1963	51	43	of	of	ADP
ajssms-1963	51	44	company	company	NOUN
ajssms-1963	51	45	income	income	NOUN
ajssms-1963	51	46	tax	tax	NOUN
ajssms-1963	51	47	on	on	ADP
ajssms-1963	51	48	the	the	DET
ajssms-1963	51	49	growth	growth	NOUN
ajssms-1963	51	50	of	of	ADP
ajssms-1963	51	51	smes	sme	NOUN
ajssms-1963	51	52	in	in	ADP
ajssms-1963	51	53	nigeria	nigeria	PROPN
ajssms-1963	51	54	.	.	PUNCT
ajssms-1963	52	1	1.2	1.2	NUM
ajssms-1963	52	2	.	.	PUNCT
ajssms-1963	52	3	hypotheses	hypothesis	NOUN
ajssms-1963	52	4	based	base	VERB
ajssms-1963	52	5	on	on	ADP
ajssms-1963	52	6	the	the	DET
ajssms-1963	52	7	above	above	ADJ
ajssms-1963	52	8	objectives	objective	NOUN
ajssms-1963	52	9	,	,	PUNCT
ajssms-1963	52	10	the	the	DET
ajssms-1963	52	11	following	follow	VERB
ajssms-1963	52	12	null	null	ADJ
ajssms-1963	52	13	hypotheses	hypothesis	NOUN
ajssms-1963	52	14	are	be	AUX
ajssms-1963	52	15	formulated	formulate	VERB
ajssms-1963	52	16	and	and	CCONJ
ajssms-1963	52	17	tested	test	VERB
ajssms-1963	52	18	:	:	PUNCT
ajssms-1963	52	19	h01	h01	NOUN
ajssms-1963	52	20	:	:	PUNCT
ajssms-1963	52	21	value	value	NOUN
ajssms-1963	52	22	added	add	VERB
ajssms-1963	52	23	tax	tax	NOUN
ajssms-1963	52	24	(	(	PUNCT
ajssms-1963	52	25	vat	vat	NOUN
ajssms-1963	52	26	)	)	PUNCT
ajssms-1963	52	27	has	have	VERB
ajssms-1963	52	28	no	no	DET
ajssms-1963	52	29	significant	significant	ADJ
ajssms-1963	52	30	impact	impact	NOUN
ajssms-1963	52	31	on	on	ADP
ajssms-1963	52	32	the	the	DET
ajssms-1963	52	33	growth	growth	NOUN
ajssms-1963	52	34	of	of	ADP
ajssms-1963	52	35	small	small	ADJ
ajssms-1963	52	36	and	and	CCONJ
ajssms-1963	52	37	medium	medium	ADJ
ajssms-1963	52	38	enterprises	enterprise	NOUN
ajssms-1963	52	39	in	in	ADP
ajssms-1963	52	40	nigeria	nigeria	PROPN
ajssms-1963	52	41	.	.	PUNCT
ajssms-1963	53	1	h02	h02	NOUN
ajssms-1963	53	2	:	:	PUNCT
ajssms-1963	53	3	custom	custom	NOUN
ajssms-1963	53	4	and	and	CCONJ
ajssms-1963	53	5	excise	excise	NOUN
ajssms-1963	53	6	duty	duty	NOUN
ajssms-1963	53	7	(	(	PUNCT
ajssms-1963	53	8	cedt	cedt	PROPN
ajssms-1963	53	9	)	)	PUNCT
ajssms-1963	53	10	has	have	VERB
ajssms-1963	53	11	no	no	DET
ajssms-1963	53	12	significant	significant	ADJ
ajssms-1963	53	13	impact	impact	NOUN
ajssms-1963	53	14	on	on	ADP
ajssms-1963	53	15	the	the	DET
ajssms-1963	53	16	growth	growth	NOUN
ajssms-1963	53	17	of	of	ADP
ajssms-1963	53	18	small	small	ADJ
ajssms-1963	53	19	and	and	CCONJ
ajssms-1963	53	20	medium	medium	ADJ
ajssms-1963	53	21	enterprises	enterprise	NOUN
ajssms-1963	53	22	in	in	ADP
ajssms-1963	53	23	nigeria	nigeria	PROPN
ajssms-1963	53	24	h03	h03	NOUN
ajssms-1963	53	25	:	:	PUNCT
ajssms-1963	53	26	company	company	NOUN
ajssms-1963	53	27	income	income	NOUN
ajssms-1963	53	28	tax	tax	NOUN
ajssms-1963	53	29	(	(	PUNCT
ajssms-1963	53	30	cit	cit	PROPN
ajssms-1963	53	31	)	)	PUNCT
ajssms-1963	53	32	has	have	VERB
ajssms-1963	53	33	no	no	DET
ajssms-1963	53	34	significant	significant	ADJ
ajssms-1963	53	35	impact	impact	NOUN
ajssms-1963	53	36	on	on	ADP
ajssms-1963	53	37	the	the	DET
ajssms-1963	53	38	growth	growth	NOUN
ajssms-1963	53	39	of	of	ADP
ajssms-1963	53	40	small	small	ADJ
ajssms-1963	53	41	and	and	CCONJ
ajssms-1963	53	42	medium	medium	ADJ
ajssms-1963	53	43	enterprises	enterprise	NOUN
ajssms-1963	53	44	in	in	ADP
ajssms-1963	53	45	nigeria	nigeria	PROPN
ajssms-1963	53	46	.	.	PUNCT
ajssms-1963	54	1	1.3	1.3	NUM
ajssms-1963	54	2	.	.	PUNCT
ajssms-1963	55	1	scope	scope	NOUN
ajssms-1963	55	2	of	of	ADP
ajssms-1963	55	3	the	the	DET
ajssms-1963	55	4	study	study	NOUN
ajssms-1963	55	5	this	this	DET
ajssms-1963	55	6	study	study	NOUN
ajssms-1963	55	7	covers	cover	VERB
ajssms-1963	55	8	a	a	DET
ajssms-1963	55	9	period	period	NOUN
ajssms-1963	55	10	of	of	ADP
ajssms-1963	55	11	13	13	NUM
ajssms-1963	55	12	years	year	NOUN
ajssms-1963	55	13	,	,	PUNCT
ajssms-1963	55	14	from	from	ADP
ajssms-1963	55	15	2007	2007	NUM
ajssms-1963	55	16	to	to	ADP
ajssms-1963	55	17	2019	2019	NUM
ajssms-1963	55	18	and	and	CCONJ
ajssms-1963	55	19	the	the	DET
ajssms-1963	55	20	entire	entire	ADJ
ajssms-1963	55	21	72,838	72,838	NUM
ajssms-1963	55	22	smes	sme	NOUN
ajssms-1963	55	23	in	in	ADP
ajssms-1963	55	24	nigeria	nigeria	PROPN
ajssms-1963	55	25	according	accord	VERB
ajssms-1963	55	26	to	to	ADP
ajssms-1963	55	27	smedan	smedan	PROPN
ajssms-1963	55	28	&	&	CCONJ
ajssms-1963	55	29	nbs	nbs	PROPN
ajssms-1963	55	30	(	(	PUNCT
ajssms-1963	55	31	2013	2013	NUM
ajssms-1963	55	32	)	)	PUNCT
ajssms-1963	55	33	.	.	PUNCT
ajssms-1963	56	1	this	this	DET
ajssms-1963	56	2	period	period	NOUN
ajssms-1963	56	3	is	be	AUX
ajssms-1963	56	4	chosen	choose	VERB
ajssms-1963	56	5	because	because	SCONJ
ajssms-1963	56	6	it	it	PRON
ajssms-1963	56	7	covers	cover	VERB
ajssms-1963	56	8	the	the	DET
ajssms-1963	56	9	administration	administration	NOUN
ajssms-1963	56	10	of	of	ADP
ajssms-1963	56	11	the	the	DET
ajssms-1963	56	12	country	country	NOUN
ajssms-1963	56	13	by	by	ADP
ajssms-1963	56	14	the	the	DET
ajssms-1963	56	15	past	past	ADJ
ajssms-1963	56	16	and	and	CCONJ
ajssms-1963	56	17	present	present	ADJ
ajssms-1963	56	18	governments	government	NOUN
ajssms-1963	56	19	and	and	CCONJ
ajssms-1963	56	20	as	as	ADP
ajssms-1963	56	21	such	such	ADJ
ajssms-1963	56	22	captures	capture	NOUN
ajssms-1963	56	23	their	their	PRON
ajssms-1963	56	24	efforts	effort	NOUN
ajssms-1963	56	25	at	at	ADP
ajssms-1963	56	26	shifting	shift	VERB
ajssms-1963	56	27	attention	attention	NOUN
ajssms-1963	56	28	from	from	ADP
ajssms-1963	56	29	the	the	DET
ajssms-1963	56	30	country	country	NOUN
ajssms-1963	56	31	’s	’s	PART
ajssms-1963	56	32	dependency	dependency	NOUN
ajssms-1963	56	33	on	on	ADP
ajssms-1963	56	34	crude	crude	ADJ
ajssms-1963	56	35	oil	oil	NOUN
ajssms-1963	56	36	to	to	ADP
ajssms-1963	56	37	that	that	PRON
ajssms-1963	56	38	of	of	ADP
ajssms-1963	56	39	enhancing	enhance	VERB
ajssms-1963	56	40	the	the	DET
ajssms-1963	56	41	growth	growth	NOUN
ajssms-1963	56	42	of	of	ADP
ajssms-1963	56	43	her	her	PRON
ajssms-1963	56	44	smes	sme	NOUN
ajssms-1963	56	45	so	so	SCONJ
ajssms-1963	56	46	as	as	SCONJ
ajssms-1963	56	47	to	to	PART
ajssms-1963	56	48	create	create	VERB
ajssms-1963	56	49	many	many	ADJ
ajssms-1963	56	50	jobs	job	NOUN
ajssms-1963	56	51	and	and	CCONJ
ajssms-1963	56	52	eradicate	eradicate	VERB
ajssms-1963	56	53	extreme	extreme	ADJ
ajssms-1963	56	54	poverty	poverty	NOUN
ajssms-1963	56	55	that	that	PRON
ajssms-1963	56	56	has	have	AUX
ajssms-1963	56	57	hit	hit	VERB
ajssms-1963	56	58	the	the	DET
ajssms-1963	56	59	nation	nation	NOUN
ajssms-1963	56	60	.	.	PUNCT
ajssms-1963	57	1	2	2	X
ajssms-1963	57	2	.	.	X
ajssms-1963	57	3	review	review	NOUN
ajssms-1963	57	4	of	of	ADP
ajssms-1963	57	5	literature	literature	NOUN
ajssms-1963	57	6	2.1	2.1	NUM
ajssms-1963	57	7	.	.	PUNCT
ajssms-1963	58	1	concept	concept	NOUN
ajssms-1963	58	2	of	of	ADP
ajssms-1963	58	3	taxation	taxation	NOUN
ajssms-1963	58	4	taxation	taxation	NOUN
ajssms-1963	58	5	is	be	AUX
ajssms-1963	58	6	a	a	DET
ajssms-1963	58	7	process	process	NOUN
ajssms-1963	58	8	through	through	ADP
ajssms-1963	58	9	which	which	PRON
ajssms-1963	58	10	governments	government	NOUN
ajssms-1963	58	11	all	all	ADV
ajssms-1963	58	12	over	over	ADP
ajssms-1963	58	13	the	the	DET
ajssms-1963	58	14	world	world	NOUN
ajssms-1963	58	15	raise	raise	VERB
ajssms-1963	58	16	revenue	revenue	NOUN
ajssms-1963	58	17	to	to	PART
ajssms-1963	58	18	finance	finance	VERB
ajssms-1963	58	19	her	her	PRON
ajssms-1963	58	20	expenditures	expenditure	NOUN
ajssms-1963	58	21	by	by	ADP
ajssms-1963	58	22	forcing	force	VERB
ajssms-1963	58	23	charges	charge	NOUN
ajssms-1963	58	24	on	on	ADP
ajssms-1963	58	25	their	their	PRON
ajssms-1963	58	26	corporate	corporate	ADJ
ajssms-1963	58	27	entities	entity	NOUN
ajssms-1963	58	28	,	,	PUNCT
ajssms-1963	58	29	citizens	citizen	NOUN
ajssms-1963	58	30	as	as	ADV
ajssms-1963	58	31	well	well	ADV
ajssms-1963	58	32	as	as	ADP
ajssms-1963	58	33	on	on	ADP
ajssms-1963	58	34	goods	good	NOUN
ajssms-1963	58	35	and	and	CCONJ
ajssms-1963	58	36	services	service	NOUN
ajssms-1963	58	37	.	.	PUNCT
ajssms-1963	59	1	taxation	taxation	NOUN
ajssms-1963	59	2	is	be	AUX
ajssms-1963	59	3	differentiated	differentiate	VERB
ajssms-1963	59	4	from	from	ADP
ajssms-1963	59	5	other	other	ADJ
ajssms-1963	59	6	forms	form	NOUN
ajssms-1963	59	7	of	of	ADP
ajssms-1963	59	8	payment	payment	NOUN
ajssms-1963	59	9	,	,	PUNCT
ajssms-1963	59	10	such	such	ADJ
ajssms-1963	59	11	as	as	ADP
ajssms-1963	59	12	market	market	NOUN
ajssms-1963	59	13	exchanges	exchange	NOUN
ajssms-1963	59	14	,	,	PUNCT
ajssms-1963	59	15	in	in	ADP
ajssms-1963	59	16	that	that	DET
ajssms-1963	59	17	taxation	taxation	NOUN
ajssms-1963	59	18	does	do	AUX
ajssms-1963	59	19	not	not	PART
ajssms-1963	59	20	require	require	VERB
ajssms-1963	59	21	consent	consent	NOUN
ajssms-1963	59	22	and	and	CCONJ
ajssms-1963	59	23	is	be	AUX
ajssms-1963	59	24	not	not	PART
ajssms-1963	59	25	directly	directly	ADV
ajssms-1963	59	26	tied	tie	VERB
ajssms-1963	59	27	to	to	ADP
ajssms-1963	59	28	any	any	DET
ajssms-1963	59	29	services	service	NOUN
ajssms-1963	59	30	rendered	render	VERB
ajssms-1963	59	31	.	.	PUNCT
ajssms-1963	60	1	the	the	DET
ajssms-1963	60	2	three	three	NUM
ajssms-1963	60	3	types	type	NOUN
ajssms-1963	60	4	of	of	ADP
ajssms-1963	60	5	taxes	taxis	NOUN
ajssms-1963	60	6	used	use	VERB
ajssms-1963	60	7	in	in	ADP
ajssms-1963	60	8	this	this	DET
ajssms-1963	60	9	study	study	NOUN
ajssms-1963	60	10	are	be	AUX
ajssms-1963	60	11	discussed	discuss	VERB
ajssms-1963	60	12	below	below	ADV
ajssms-1963	60	13	.	.	PUNCT
ajssms-1963	61	1	2.1.1	2.1.1	NUM
ajssms-1963	61	2	.	.	X
ajssms-1963	61	3	value	value	NOUN
ajssms-1963	61	4	added	add	VERB
ajssms-1963	61	5	tax	tax	NOUN
ajssms-1963	61	6	a	a	DET
ajssms-1963	61	7	value	value	NOUN
ajssms-1963	61	8	added	add	VERB
ajssms-1963	61	9	tax	tax	NOUN
ajssms-1963	61	10	(	(	PUNCT
ajssms-1963	61	11	vat	vat	NOUN
ajssms-1963	61	12	)	)	PUNCT
ajssms-1963	61	13	,	,	PUNCT
ajssms-1963	61	14	also	also	ADV
ajssms-1963	61	15	known	know	VERB
ajssms-1963	61	16	as	as	ADP
ajssms-1963	61	17	turnover	turnover	NOUN
ajssms-1963	61	18	tax	tax	NOUN
ajssms-1963	61	19	,	,	PUNCT
ajssms-1963	61	20	single	single	ADJ
ajssms-1963	61	21	business	business	NOUN
ajssms-1963	61	22	tax	tax	NOUN
ajssms-1963	61	23	,	,	PUNCT
ajssms-1963	61	24	or	or	CCONJ
ajssms-1963	61	25	goods	good	NOUN
ajssms-1963	61	26	and	and	CCONJ
ajssms-1963	61	27	services	service	NOUN
ajssms-1963	61	28	tax	tax	NOUN
ajssms-1963	61	29	(	(	PUNCT
ajssms-1963	61	30	gst	gst	NOUN
ajssms-1963	61	31	)	)	PUNCT
ajssms-1963	61	32	in	in	ADP
ajssms-1963	61	33	asian	asian	ADJ
ajssms-1963	61	34	journal	journal	NOUN
ajssms-1963	61	35	of	of	ADP
ajssms-1963	61	36	social	social	ADJ
ajssms-1963	61	37	sciences	sciences	PROPN
ajssms-1963	61	38	and	and	CCONJ
ajssms-1963	61	39	management	management	NOUN
ajssms-1963	61	40	studies	study	NOUN
ajssms-1963	61	41	,	,	PUNCT
ajssms-1963	61	42	2020	2020	NUM
ajssms-1963	61	43	,	,	PUNCT
ajssms-1963	61	44	7(3	7(3	NUM
ajssms-1963	61	45	):	):	PUNCT
ajssms-1963	61	46	229	229	NUM
ajssms-1963	61	47	-	-	SYM
ajssms-1963	61	48	235	235	NUM
ajssms-1963	61	49	231	231	NUM
ajssms-1963	61	50	©	©	PROPN
ajssms-1963	61	51	2020	2020	NUM
ajssms-1963	61	52	by	by	ADP
ajssms-1963	61	53	the	the	DET
ajssms-1963	61	54	authors	author	NOUN
ajssms-1963	61	55	;	;	PUNCT
ajssms-1963	61	56	licensee	licensee	PROPN
ajssms-1963	61	57	asian	asian	ADJ
ajssms-1963	61	58	online	online	PROPN
ajssms-1963	61	59	journal	journal	PROPN
ajssms-1963	61	60	publishing	publishing	NOUN
ajssms-1963	61	61	group	group	NOUN
ajssms-1963	61	62	some	some	DET
ajssms-1963	61	63	countries	country	NOUN
ajssms-1963	61	64	,	,	PUNCT
ajssms-1963	61	65	applies	apply	VERB
ajssms-1963	61	66	the	the	DET
ajssms-1963	61	67	equivalent	equivalent	NOUN
ajssms-1963	61	68	of	of	ADP
ajssms-1963	61	69	a	a	DET
ajssms-1963	61	70	sales	sale	NOUN
ajssms-1963	61	71	tax	tax	NOUN
ajssms-1963	61	72	to	to	ADP
ajssms-1963	61	73	every	every	DET
ajssms-1963	61	74	operation	operation	NOUN
ajssms-1963	61	75	that	that	PRON
ajssms-1963	61	76	creates	create	VERB
ajssms-1963	61	77	value	value	NOUN
ajssms-1963	61	78	.	.	PUNCT
ajssms-1963	62	1	vat	vat	NOUN
ajssms-1963	62	2	is	be	AUX
ajssms-1963	62	3	usually	usually	ADV
ajssms-1963	62	4	applied	apply	VERB
ajssms-1963	62	5	by	by	ADP
ajssms-1963	62	6	requiring	require	VERB
ajssms-1963	62	7	the	the	DET
ajssms-1963	62	8	company	company	NOUN
ajssms-1963	62	9	to	to	PART
ajssms-1963	62	10	complete	complete	VERB
ajssms-1963	62	11	a	a	DET
ajssms-1963	62	12	vat	vat	NOUN
ajssms-1963	62	13	return	return	NOUN
ajssms-1963	62	14	,	,	PUNCT
ajssms-1963	62	15	giving	give	VERB
ajssms-1963	62	16	details	detail	NOUN
ajssms-1963	62	17	of	of	ADP
ajssms-1963	62	18	vat	vat	NOUN
ajssms-1963	62	19	it	it	PRON
ajssms-1963	62	20	has	have	AUX
ajssms-1963	62	21	been	be	AUX
ajssms-1963	62	22	charged	charge	VERB
ajssms-1963	62	23	(	(	PUNCT
ajssms-1963	62	24	referred	refer	VERB
ajssms-1963	62	25	to	to	ADP
ajssms-1963	62	26	as	as	ADP
ajssms-1963	62	27	input	input	NOUN
ajssms-1963	62	28	tax	tax	NOUN
ajssms-1963	62	29	)	)	PUNCT
ajssms-1963	62	30	and	and	CCONJ
ajssms-1963	62	31	vat	vat	NOUN
ajssms-1963	62	32	it	it	PRON
ajssms-1963	62	33	has	have	AUX
ajssms-1963	62	34	charged	charge	VERB
ajssms-1963	62	35	to	to	ADP
ajssms-1963	62	36	others	other	NOUN
ajssms-1963	62	37	(	(	PUNCT
ajssms-1963	62	38	referred	refer	VERB
ajssms-1963	62	39	to	to	ADP
ajssms-1963	62	40	as	as	ADP
ajssms-1963	62	41	output	output	NOUN
ajssms-1963	62	42	tax	tax	NOUN
ajssms-1963	62	43	)	)	PUNCT
ajssms-1963	62	44	.	.	PUNCT
ajssms-1963	63	1	the	the	DET
ajssms-1963	63	2	difference	difference	NOUN
ajssms-1963	63	3	between	between	ADP
ajssms-1963	63	4	output	output	NOUN
ajssms-1963	63	5	tax	tax	NOUN
ajssms-1963	63	6	and	and	CCONJ
ajssms-1963	63	7	input	input	NOUN
ajssms-1963	63	8	tax	tax	NOUN
ajssms-1963	63	9	is	be	AUX
ajssms-1963	63	10	payable	payable	ADJ
ajssms-1963	63	11	to	to	ADP
ajssms-1963	63	12	the	the	DET
ajssms-1963	63	13	local	local	ADJ
ajssms-1963	63	14	tax	tax	NOUN
ajssms-1963	63	15	authority	authority	NOUN
ajssms-1963	63	16	.	.	PUNCT
ajssms-1963	64	1	ogunrinde	ogunrinde	NOUN
ajssms-1963	64	2	(	(	PUNCT
ajssms-1963	64	3	2013	2013	NUM
ajssms-1963	64	4	)	)	PUNCT
ajssms-1963	64	5	stated	state	VERB
ajssms-1963	64	6	that	that	SCONJ
ajssms-1963	64	7	value	value	NOUN
ajssms-1963	64	8	added	add	VERB
ajssms-1963	64	9	tax	tax	NOUN
ajssms-1963	64	10	was	be	AUX
ajssms-1963	64	11	introduced	introduce	VERB
ajssms-1963	64	12	to	to	PART
ajssms-1963	64	13	make	make	VERB
ajssms-1963	64	14	a	a	DET
ajssms-1963	64	15	remarkable	remarkable	ADJ
ajssms-1963	64	16	shift	shift	NOUN
ajssms-1963	64	17	from	from	ADP
ajssms-1963	64	18	direct	direct	ADJ
ajssms-1963	64	19	to	to	ADP
ajssms-1963	64	20	indirect	indirect	ADJ
ajssms-1963	64	21	taxation	taxation	NOUN
ajssms-1963	64	22	in	in	ADP
ajssms-1963	64	23	order	order	NOUN
ajssms-1963	64	24	to	to	PART
ajssms-1963	64	25	boost	boost	VERB
ajssms-1963	64	26	government	government	NOUN
ajssms-1963	64	27	tax	tax	NOUN
ajssms-1963	64	28	revenue	revenue	NOUN
ajssms-1963	64	29	and	and	CCONJ
ajssms-1963	64	30	minimize	minimize	VERB
ajssms-1963	64	31	the	the	DET
ajssms-1963	64	32	country	country	NOUN
ajssms-1963	64	33	’s	’s	PART
ajssms-1963	64	34	dependence	dependence	NOUN
ajssms-1963	64	35	on	on	ADP
ajssms-1963	64	36	oil	oil	NOUN
ajssms-1963	64	37	revenue	revenue	NOUN
ajssms-1963	64	38	.	.	PUNCT
ajssms-1963	65	1	in	in	ADP
ajssms-1963	65	2	nigeria	nigeria	PROPN
ajssms-1963	65	3	,	,	PUNCT
ajssms-1963	65	4	the	the	DET
ajssms-1963	65	5	vat	vat	NOUN
ajssms-1963	65	6	act	act	NOUN
ajssms-1963	65	7	was	be	AUX
ajssms-1963	65	8	amended	amend	VERB
ajssms-1963	65	9	by	by	ADP
ajssms-1963	65	10	the	the	DET
ajssms-1963	65	11	finance	finance	NOUN
ajssms-1963	65	12	act	act	NOUN
ajssms-1963	65	13	,	,	PUNCT
ajssms-1963	65	14	2019	2019	NUM
ajssms-1963	65	15	to	to	PART
ajssms-1963	65	16	improve	improve	VERB
ajssms-1963	65	17	the	the	DET
ajssms-1963	65	18	efficiency	efficiency	NOUN
ajssms-1963	65	19	of	of	ADP
ajssms-1963	65	20	the	the	DET
ajssms-1963	65	21	nigerian	nigerian	ADJ
ajssms-1963	65	22	vat	vat	NOUN
ajssms-1963	65	23	system	system	NOUN
ajssms-1963	65	24	,	,	PUNCT
ajssms-1963	65	25	expand	expand	VERB
ajssms-1963	65	26	vat	vat	NOUN
ajssms-1963	65	27	coverage	coverage	NOUN
ajssms-1963	65	28	through	through	ADP
ajssms-1963	65	29	taxation	taxation	NOUN
ajssms-1963	65	30	of	of	ADP
ajssms-1963	65	31	the	the	DET
ajssms-1963	65	32	digital	digital	ADJ
ajssms-1963	65	33	economy	economy	NOUN
ajssms-1963	65	34	,	,	PUNCT
ajssms-1963	65	35	vat	vat	NOUN
ajssms-1963	65	36	registration	registration	NOUN
ajssms-1963	65	37	threshold	threshold	NOUN
ajssms-1963	65	38	and	and	CCONJ
ajssms-1963	65	39	intangibles	intangible	NOUN
ajssms-1963	65	40	.	.	PUNCT
ajssms-1963	66	1	the	the	DET
ajssms-1963	66	2	new	new	ADJ
ajssms-1963	66	3	act	act	NOUN
ajssms-1963	66	4	raised	raise	VERB
ajssms-1963	66	5	the	the	DET
ajssms-1963	66	6	rate	rate	NOUN
ajssms-1963	66	7	of	of	ADP
ajssms-1963	66	8	vat	vat	NOUN
ajssms-1963	66	9	from	from	ADP
ajssms-1963	66	10	5	5	NUM
ajssms-1963	66	11	%	%	NOUN
ajssms-1963	66	12	to	to	PART
ajssms-1963	66	13	7.5	7.5	NUM
ajssms-1963	66	14	%	%	NOUN
ajssms-1963	66	15	to	to	PART
ajssms-1963	66	16	help	help	VERB
ajssms-1963	66	17	government	government	NOUN
ajssms-1963	66	18	generate	generate	VERB
ajssms-1963	66	19	additional	additional	ADJ
ajssms-1963	66	20	revenues	revenue	NOUN
ajssms-1963	66	21	to	to	PART
ajssms-1963	66	22	fund	fund	VERB
ajssms-1963	66	23	the	the	DET
ajssms-1963	66	24	budget	budget	NOUN
ajssms-1963	66	25	.	.	PUNCT
ajssms-1963	67	1	2.1.2	2.1.2	X
ajssms-1963	67	2	.	.	X
ajssms-1963	67	3	company	company	NOUN
ajssms-1963	67	4	income	income	NOUN
ajssms-1963	67	5	tax	tax	NOUN
ajssms-1963	67	6	adereti	adereti	PROPN
ajssms-1963	67	7	,	,	PUNCT
ajssms-1963	67	8	sanni	sanni	PROPN
ajssms-1963	67	9	,	,	PUNCT
ajssms-1963	67	10	and	and	CCONJ
ajssms-1963	67	11	adesina	adesina	PROPN
ajssms-1963	67	12	(	(	PUNCT
ajssms-1963	67	13	2011	2011	NUM
ajssms-1963	67	14	)	)	PUNCT
ajssms-1963	67	15	noted	note	VERB
ajssms-1963	67	16	that	that	SCONJ
ajssms-1963	67	17	company	company	NOUN
ajssms-1963	67	18	income	income	NOUN
ajssms-1963	67	19	tax	tax	PROPN
ajssms-1963	67	20	act	act	PROPN
ajssms-1963	67	21	,	,	PUNCT
ajssms-1963	67	22	lfn	lfn	PROPN
ajssms-1963	67	23	2007	2007	NUM
ajssms-1963	67	24	is	be	AUX
ajssms-1963	67	25	the	the	DET
ajssms-1963	67	26	current	current	ADJ
ajssms-1963	67	27	enabling	enable	VERB
ajssms-1963	67	28	law	law	NOUN
ajssms-1963	67	29	that	that	PRON
ajssms-1963	67	30	governs	govern	VERB
ajssms-1963	67	31	the	the	DET
ajssms-1963	67	32	collection	collection	NOUN
ajssms-1963	67	33	of	of	ADP
ajssms-1963	67	34	taxes	taxis	NOUN
ajssms-1963	67	35	on	on	ADP
ajssms-1963	67	36	profits	profit	NOUN
ajssms-1963	67	37	made	make	VERB
ajssms-1963	67	38	by	by	ADP
ajssms-1963	67	39	companies	company	NOUN
ajssms-1963	67	40	operating	operate	VERB
ajssms-1963	67	41	in	in	ADP
ajssms-1963	67	42	nigeria	nigeria	PROPN
ajssms-1963	67	43	excluding	exclude	VERB
ajssms-1963	67	44	companies	company	NOUN
ajssms-1963	67	45	engaged	engage	VERB
ajssms-1963	67	46	in	in	ADP
ajssms-1963	67	47	petroleum	petroleum	NOUN
ajssms-1963	67	48	exploration	exploration	NOUN
ajssms-1963	67	49	activities	activity	NOUN
ajssms-1963	67	50	.	.	PUNCT
ajssms-1963	68	1	he	he	PRON
ajssms-1963	68	2	further	far	ADV
ajssms-1963	68	3	noted	note	VERB
ajssms-1963	68	4	that	that	SCONJ
ajssms-1963	68	5	this	this	DET
ajssms-1963	68	6	tax	tax	NOUN
ajssms-1963	68	7	is	be	AUX
ajssms-1963	68	8	payable	payable	ADJ
ajssms-1963	68	9	for	for	ADP
ajssms-1963	68	10	each	each	DET
ajssms-1963	68	11	year	year	NOUN
ajssms-1963	68	12	of	of	ADP
ajssms-1963	68	13	assessment	assessment	NOUN
ajssms-1963	68	14	of	of	ADP
ajssms-1963	68	15	the	the	DET
ajssms-1963	68	16	profits	profit	NOUN
ajssms-1963	68	17	of	of	ADP
ajssms-1963	68	18	any	any	DET
ajssms-1963	68	19	company	company	NOUN
ajssms-1963	68	20	at	at	ADP
ajssms-1963	68	21	a	a	DET
ajssms-1963	68	22	rate	rate	NOUN
ajssms-1963	68	23	of	of	ADP
ajssms-1963	68	24	30	30	NUM
ajssms-1963	68	25	%	%	NOUN
ajssms-1963	68	26	.	.	PUNCT
ajssms-1963	69	1	in	in	ADP
ajssms-1963	69	2	nigeria	nigeria	PROPN
ajssms-1963	69	3	,	,	PUNCT
ajssms-1963	69	4	the	the	DET
ajssms-1963	69	5	new	new	ADJ
ajssms-1963	69	6	finance	finance	NOUN
ajssms-1963	69	7	act	act	NOUN
ajssms-1963	69	8	amends	amend	VERB
ajssms-1963	69	9	the	the	DET
ajssms-1963	69	10	provision	provision	NOUN
ajssms-1963	69	11	of	of	ADP
ajssms-1963	69	12	the	the	DET
ajssms-1963	69	13	companies	company	NOUN
ajssms-1963	69	14	income	income	VERB
ajssms-1963	69	15	tax	tax	NOUN
ajssms-1963	69	16	to	to	ADP
ajssms-1963	69	17	among	among	ADP
ajssms-1963	69	18	other	other	ADJ
ajssms-1963	69	19	things	thing	NOUN
ajssms-1963	69	20	address	address	VERB
ajssms-1963	69	21	the	the	DET
ajssms-1963	69	22	taxation	taxation	NOUN
ajssms-1963	69	23	of	of	ADP
ajssms-1963	69	24	industries	industry	NOUN
ajssms-1963	69	25	such	such	ADJ
ajssms-1963	69	26	as	as	ADP
ajssms-1963	69	27	insurance	insurance	NOUN
ajssms-1963	69	28	,	,	PUNCT
ajssms-1963	69	29	start	start	NOUN
ajssms-1963	69	30	-	-	PUNCT
ajssms-1963	69	31	ups	up	NOUN
ajssms-1963	69	32	and	and	CCONJ
ajssms-1963	69	33	the	the	DET
ajssms-1963	69	34	capital	capital	NOUN
ajssms-1963	69	35	markets	market	NOUN
ajssms-1963	69	36	considered	consider	VERB
ajssms-1963	69	37	by	by	ADP
ajssms-1963	69	38	the	the	DET
ajssms-1963	69	39	fgn	fgn	NOUN
ajssms-1963	69	40	as	as	ADP
ajssms-1963	69	41	being	be	AUX
ajssms-1963	69	42	critical	critical	ADJ
ajssms-1963	69	43	to	to	ADP
ajssms-1963	69	44	growing	grow	VERB
ajssms-1963	69	45	the	the	DET
ajssms-1963	69	46	nigerian	nigerian	ADJ
ajssms-1963	69	47	economy	economy	NOUN
ajssms-1963	69	48	,	,	PUNCT
ajssms-1963	69	49	with	with	ADP
ajssms-1963	69	50	a	a	DET
ajssms-1963	69	51	view	view	NOUN
ajssms-1963	69	52	to	to	ADP
ajssms-1963	69	53	stimulating	stimulate	VERB
ajssms-1963	69	54	activities	activity	NOUN
ajssms-1963	69	55	in	in	ADP
ajssms-1963	69	56	those	those	DET
ajssms-1963	69	57	sectors	sector	NOUN
ajssms-1963	69	58	and	and	CCONJ
ajssms-1963	69	59	fostering	foster	VERB
ajssms-1963	69	60	overall	overall	ADJ
ajssms-1963	69	61	economic	economic	ADJ
ajssms-1963	69	62	growth	growth	NOUN
ajssms-1963	69	63	.	.	PUNCT
ajssms-1963	70	1	in	in	ADP
ajssms-1963	70	2	particular	particular	ADJ
ajssms-1963	70	3	,	,	PUNCT
ajssms-1963	70	4	the	the	DET
ajssms-1963	70	5	new	new	ADJ
ajssms-1963	70	6	law	law	NOUN
ajssms-1963	70	7	provides	provide	VERB
ajssms-1963	70	8	for	for	ADP
ajssms-1963	70	9	new	new	ADJ
ajssms-1963	70	10	rates	rate	NOUN
ajssms-1963	70	11	of	of	ADP
ajssms-1963	70	12	tax	tax	NOUN
ajssms-1963	70	13	in	in	ADP
ajssms-1963	70	14	favor	favor	NOUN
ajssms-1963	70	15	of	of	ADP
ajssms-1963	70	16	smes	sme	NOUN
ajssms-1963	70	17	as	as	SCONJ
ajssms-1963	70	18	follows	follow	VERB
ajssms-1963	70	19	;	;	PUNCT
ajssms-1963	70	20	1	1	X
ajssms-1963	70	21	)	)	PUNCT
ajssms-1963	70	22	a	a	DET
ajssms-1963	70	23	general	general	ADJ
ajssms-1963	70	24	exemption	exemption	NOUN
ajssms-1963	70	25	(	(	PUNCT
ajssms-1963	70	26	subject	subject	ADJ
ajssms-1963	70	27	to	to	ADP
ajssms-1963	70	28	a	a	DET
ajssms-1963	70	29	minimum	minimum	ADJ
ajssms-1963	70	30	tax	tax	NOUN
ajssms-1963	70	31	of	of	ADP
ajssms-1963	70	32	0.5	0.5	NUM
ajssms-1963	70	33	%	%	NOUN
ajssms-1963	70	34	of	of	ADP
ajssms-1963	70	35	the	the	DET
ajssms-1963	70	36	turnover	turnover	NOUN
ajssms-1963	70	37	of	of	ADP
ajssms-1963	70	38	the	the	DET
ajssms-1963	70	39	company	company	NOUN
ajssms-1963	70	40	)	)	PUNCT
ajssms-1963	70	41	from	from	ADP
ajssms-1963	70	42	corporation	corporation	NOUN
ajssms-1963	70	43	tax	tax	NOUN
ajssms-1963	70	44	for	for	ADP
ajssms-1963	70	45	small	small	ADJ
ajssms-1963	70	46	companies	company	NOUN
ajssms-1963	70	47	earning	earn	VERB
ajssms-1963	70	48	lower	low	ADJ
ajssms-1963	70	49	than	than	ADP
ajssms-1963	70	50	n25	n25	PROPN
ajssms-1963	70	51	million	million	NUM
ajssms-1963	70	52	turnover	turnover	NOUN
ajssms-1963	70	53	in	in	ADP
ajssms-1963	70	54	any	any	DET
ajssms-1963	70	55	tax	tax	NOUN
ajssms-1963	70	56	year	year	NOUN
ajssms-1963	70	57	;	;	PUNCT
ajssms-1963	70	58	2	2	X
ajssms-1963	70	59	)	)	PUNCT
ajssms-1963	70	60	,	,	PUNCT
ajssms-1963	70	61	20	20	NUM
ajssms-1963	70	62	kobo	kobo	NOUN
ajssms-1963	70	63	for	for	ADP
ajssms-1963	70	64	every	every	DET
ajssms-1963	70	65	naira	naira	NOUN
ajssms-1963	70	66	for	for	ADP
ajssms-1963	70	67	mediumsized	mediumsized	ADJ
ajssms-1963	70	68	companies	company	NOUN
ajssms-1963	70	69	;	;	PUNCT
ajssms-1963	70	70	and	and	CCONJ
ajssms-1963	70	71	3	3	X
ajssms-1963	70	72	)	)	PUNCT
ajssms-1963	70	73	retained	retain	VERB
ajssms-1963	70	74	the	the	DET
ajssms-1963	70	75	old	old	ADJ
ajssms-1963	70	76	flat	flat	ADJ
ajssms-1963	70	77	rate	rate	NOUN
ajssms-1963	70	78	of	of	ADP
ajssms-1963	70	79	thirty	thirty	NUM
ajssms-1963	70	80	kobo	kobo	NOUN
ajssms-1963	70	81	for	for	ADP
ajssms-1963	70	82	every	every	DET
ajssms-1963	70	83	naira	naira	NOUN
ajssms-1963	70	84	for	for	ADP
ajssms-1963	70	85	large	large	ADJ
ajssms-1963	70	86	companies	company	NOUN
ajssms-1963	70	87	the	the	DET
ajssms-1963	70	88	above	above	ADJ
ajssms-1963	70	89	provisions	provision	NOUN
ajssms-1963	70	90	enable	enable	VERB
ajssms-1963	70	91	a	a	DET
ajssms-1963	70	92	more	more	ADV
ajssms-1963	70	93	robust	robust	ADJ
ajssms-1963	70	94	incentive	incentive	NOUN
ajssms-1963	70	95	to	to	ADP
ajssms-1963	70	96	all	all	DET
ajssms-1963	70	97	smes	sme	NOUN
ajssms-1963	70	98	,	,	PUNCT
ajssms-1963	70	99	instead	instead	ADV
ajssms-1963	70	100	of	of	ADP
ajssms-1963	70	101	former	former	ADJ
ajssms-1963	70	102	provisions	provision	NOUN
ajssms-1963	70	103	relating	relate	VERB
ajssms-1963	70	104	to	to	ADP
ajssms-1963	70	105	reduced	reduce	VERB
ajssms-1963	70	106	tax	tax	NOUN
ajssms-1963	70	107	rates	rate	NOUN
ajssms-1963	70	108	for	for	ADP
ajssms-1963	70	109	small	small	ADJ
ajssms-1963	70	110	manufacturing	manufacturing	NOUN
ajssms-1963	70	111	companies	company	NOUN
ajssms-1963	70	112	in	in	ADP
ajssms-1963	70	113	their	their	PRON
ajssms-1963	70	114	first	first	ADJ
ajssms-1963	70	115	four	four	NUM
ajssms-1963	70	116	years	year	NOUN
ajssms-1963	70	117	.	.	PUNCT
ajssms-1963	71	1	it	it	PRON
ajssms-1963	71	2	also	also	ADV
ajssms-1963	71	3	supports	support	VERB
ajssms-1963	71	4	government	government	NOUN
ajssms-1963	71	5	’s	’s	PART
ajssms-1963	71	6	initiative	initiative	NOUN
ajssms-1963	71	7	to	to	PART
ajssms-1963	71	8	foster	foster	VERB
ajssms-1963	71	9	overall	overall	ADJ
ajssms-1963	71	10	growth	growth	NOUN
ajssms-1963	71	11	of	of	ADP
ajssms-1963	71	12	msmes	msme	NOUN
ajssms-1963	71	13	in	in	ADP
ajssms-1963	71	14	nigeria	nigeria	PROPN
ajssms-1963	71	15	.	.	PUNCT
ajssms-1963	72	1	2.1.3	2.1.3	NUM
ajssms-1963	72	2	.	.	PUNCT
ajssms-1963	72	3	custom	custom	NOUN
ajssms-1963	72	4	and	and	CCONJ
ajssms-1963	72	5	excise	excise	NOUN
ajssms-1963	72	6	duty	duty	PROPN
ajssms-1963	72	7	de	de	X
ajssms-1963	72	8	wulf	wulf	PROPN
ajssms-1963	72	9	(	(	PUNCT
ajssms-1963	72	10	2005	2005	NUM
ajssms-1963	72	11	)	)	PUNCT
ajssms-1963	72	12	views	view	VERB
ajssms-1963	72	13	customs	custom	NOUN
ajssms-1963	72	14	and	and	CCONJ
ajssms-1963	72	15	excise	excise	NOUN
ajssms-1963	72	16	duty	duty	NOUN
ajssms-1963	72	17	as	as	ADP
ajssms-1963	72	18	a	a	DET
ajssms-1963	72	19	revenue	revenue	NOUN
ajssms-1963	72	20	generation	generation	NOUN
ajssms-1963	72	21	mechanism	mechanism	NOUN
ajssms-1963	72	22	on	on	ADP
ajssms-1963	72	23	imports	import	NOUN
ajssms-1963	72	24	or	or	CCONJ
ajssms-1963	72	25	on	on	ADP
ajssms-1963	72	26	export	export	NOUN
ajssms-1963	72	27	of	of	ADP
ajssms-1963	72	28	commodities	commodity	NOUN
ajssms-1963	72	29	.	.	PUNCT
ajssms-1963	73	1	the	the	DET
ajssms-1963	73	2	customs	custom	NOUN
ajssms-1963	73	3	and	and	CCONJ
ajssms-1963	73	4	excise	excise	PROPN
ajssms-1963	73	5	act	act	NOUN
ajssms-1963	73	6	of	of	ADP
ajssms-1963	73	7	nigeria	nigeria	PROPN
ajssms-1963	73	8	defines	define	VERB
ajssms-1963	73	9	customs	custom	NOUN
ajssms-1963	73	10	duty	duty	NOUN
ajssms-1963	73	11	as	as	ADP
ajssms-1963	73	12	a	a	DET
ajssms-1963	73	13	tax	tax	NOUN
ajssms-1963	73	14	levied	levy	VERB
ajssms-1963	73	15	on	on	ADP
ajssms-1963	73	16	imported	import	VERB
ajssms-1963	73	17	goods	good	NOUN
ajssms-1963	73	18	and	and	CCONJ
ajssms-1963	73	19	excise	excise	NOUN
ajssms-1963	73	20	duty	duty	NOUN
ajssms-1963	73	21	as	as	ADP
ajssms-1963	73	22	a	a	DET
ajssms-1963	73	23	tax	tax	NOUN
ajssms-1963	73	24	levied	levy	VERB
ajssms-1963	73	25	on	on	ADP
ajssms-1963	73	26	certain	certain	ADJ
ajssms-1963	73	27	locally	locally	ADV
ajssms-1963	73	28	manufactured	manufacture	VERB
ajssms-1963	73	29	products	product	NOUN
ajssms-1963	73	30	and	and	CCONJ
ajssms-1963	73	31	other	other	ADJ
ajssms-1963	73	32	products	product	NOUN
ajssms-1963	73	33	that	that	PRON
ajssms-1963	73	34	are	be	AUX
ajssms-1963	73	35	imported	import	VERB
ajssms-1963	73	36	under	under	ADP
ajssms-1963	73	37	trade	trade	NOUN
ajssms-1963	73	38	agreements	agreement	NOUN
ajssms-1963	73	39	.	.	PUNCT
ajssms-1963	74	1	the	the	DET
ajssms-1963	74	2	rate	rate	NOUN
ajssms-1963	74	3	of	of	ADP
ajssms-1963	74	4	duty	duty	NOUN
ajssms-1963	74	5	charged	charge	VERB
ajssms-1963	74	6	per	per	ADP
ajssms-1963	74	7	product	product	NOUN
ajssms-1963	74	8	depends	depend	VERB
ajssms-1963	74	9	on	on	ADP
ajssms-1963	74	10	the	the	DET
ajssms-1963	74	11	category	category	NOUN
ajssms-1963	74	12	of	of	ADP
ajssms-1963	74	13	goods	good	NOUN
ajssms-1963	74	14	as	as	SCONJ
ajssms-1963	74	15	classified	classify	VERB
ajssms-1963	74	16	according	accord	VERB
ajssms-1963	74	17	to	to	ADP
ajssms-1963	74	18	its	its	PRON
ajssms-1963	74	19	description	description	NOUN
ajssms-1963	74	20	.	.	PUNCT
ajssms-1963	75	1	generally	generally	ADV
ajssms-1963	75	2	,	,	PUNCT
ajssms-1963	75	3	an	an	DET
ajssms-1963	75	4	excise	excise	NOUN
ajssms-1963	75	5	duty	duty	NOUN
ajssms-1963	75	6	is	be	AUX
ajssms-1963	75	7	an	an	DET
ajssms-1963	75	8	indirect	indirect	ADJ
ajssms-1963	75	9	tax	tax	NOUN
ajssms-1963	75	10	imposed	impose	VERB
ajssms-1963	75	11	on	on	ADP
ajssms-1963	75	12	goods	good	NOUN
ajssms-1963	75	13	during	during	ADP
ajssms-1963	75	14	the	the	DET
ajssms-1963	75	15	process	process	NOUN
ajssms-1963	75	16	of	of	ADP
ajssms-1963	75	17	their	their	PRON
ajssms-1963	75	18	manufacturing	manufacturing	NOUN
ajssms-1963	75	19	,	,	PUNCT
ajssms-1963	75	20	production	production	NOUN
ajssms-1963	75	21	or	or	CCONJ
ajssms-1963	75	22	distribution	distribution	NOUN
ajssms-1963	75	23	and	and	CCONJ
ajssms-1963	75	24	is	be	AUX
ajssms-1963	75	25	usually	usually	ADV
ajssms-1963	75	26	proportionate	proportionate	ADJ
ajssms-1963	75	27	to	to	ADP
ajssms-1963	75	28	their	their	PRON
ajssms-1963	75	29	quantity	quantity	NOUN
ajssms-1963	75	30	or	or	CCONJ
ajssms-1963	75	31	value	value	NOUN
ajssms-1963	75	32	.	.	PUNCT
ajssms-1963	76	1	in	in	ADP
ajssms-1963	76	2	nigeria	nigeria	PROPN
ajssms-1963	76	3	,	,	PUNCT
ajssms-1963	76	4	the	the	DET
ajssms-1963	76	5	new	new	ADJ
ajssms-1963	76	6	finance	finance	NOUN
ajssms-1963	76	7	act	act	NOUN
ajssms-1963	76	8	amends	amend	VERB
ajssms-1963	76	9	the	the	DET
ajssms-1963	76	10	provision	provision	NOUN
ajssms-1963	76	11	of	of	ADP
ajssms-1963	76	12	the	the	DET
ajssms-1963	76	13	custom	custom	NOUN
ajssms-1963	76	14	and	and	CCONJ
ajssms-1963	76	15	excise	excise	NOUN
ajssms-1963	76	16	tariff	tariff	NOUN
ajssms-1963	76	17	(	(	PUNCT
ajssms-1963	76	18	consolidation	consolidation	NOUN
ajssms-1963	76	19	)	)	PUNCT
ajssms-1963	76	20	act	act	NOUN
ajssms-1963	76	21	to	to	PART
ajssms-1963	76	22	create	create	VERB
ajssms-1963	76	23	a	a	DET
ajssms-1963	76	24	level	level	NOUN
ajssms-1963	76	25	playing	playing	NOUN
ajssms-1963	76	26	field	field	NOUN
ajssms-1963	76	27	for	for	ADP
ajssms-1963	76	28	local	local	ADJ
ajssms-1963	76	29	manufacturers	manufacturer	NOUN
ajssms-1963	76	30	by	by	ADP
ajssms-1963	76	31	subjecting	subject	VERB
ajssms-1963	76	32	certain	certain	ADJ
ajssms-1963	76	33	imported	import	VERB
ajssms-1963	76	34	goods	good	NOUN
ajssms-1963	76	35	to	to	PART
ajssms-1963	76	36	excise	excise	VERB
ajssms-1963	76	37	duties	duty	NOUN
ajssms-1963	76	38	in	in	ADP
ajssms-1963	76	39	similar	similar	ADJ
ajssms-1963	76	40	manner	manner	NOUN
ajssms-1963	76	41	as	as	ADP
ajssms-1963	76	42	their	their	PRON
ajssms-1963	76	43	locally	locally	ADV
ajssms-1963	76	44	manufactured	manufacture	VERB
ajssms-1963	76	45	counterparts	counterpart	NOUN
ajssms-1963	76	46	.	.	PUNCT
ajssms-1963	77	1	this	this	PRON
ajssms-1963	77	2	is	be	AUX
ajssms-1963	77	3	basically	basically	ADV
ajssms-1963	77	4	meant	mean	VERB
ajssms-1963	77	5	to	to	PART
ajssms-1963	77	6	incentivize	incentivize	VERB
ajssms-1963	77	7	local	local	ADJ
ajssms-1963	77	8	production	production	NOUN
ajssms-1963	77	9	.	.	PUNCT
ajssms-1963	78	1	2.2	2.2	NUM
ajssms-1963	78	2	.	.	PUNCT
ajssms-1963	78	3	concept	concept	NOUN
ajssms-1963	78	4	of	of	ADP
ajssms-1963	78	5	small	small	ADJ
ajssms-1963	78	6	and	and	CCONJ
ajssms-1963	78	7	medium	medium	ADJ
ajssms-1963	78	8	enterprises	enterprise	NOUN
ajssms-1963	78	9	in	in	ADP
ajssms-1963	78	10	nigeria	nigeria	PROPN
ajssms-1963	78	11	,	,	PUNCT
ajssms-1963	78	12	the	the	DET
ajssms-1963	78	13	national	national	PROPN
ajssms-1963	78	14	council	council	PROPN
ajssms-1963	78	15	of	of	ADP
ajssms-1963	78	16	industry	industry	NOUN
ajssms-1963	78	17	(	(	PUNCT
ajssms-1963	78	18	2001	2001	NUM
ajssms-1963	78	19	)	)	PUNCT
ajssms-1963	78	20	categorized	categorize	VERB
ajssms-1963	78	21	smes	sme	NOUN
ajssms-1963	78	22	based	base	VERB
ajssms-1963	78	23	on	on	ADP
ajssms-1963	78	24	three	three	NUM
ajssms-1963	78	25	criteria	criterion	NOUN
ajssms-1963	78	26	:	:	PUNCT
ajssms-1963	78	27	micro	micro	ADJ
ajssms-1963	78	28	with	with	ADP
ajssms-1963	78	29	employee	employee	NOUN
ajssms-1963	78	30	size	size	NOUN
ajssms-1963	78	31	of	of	ADP
ajssms-1963	78	32	1	1	NUM
ajssms-1963	78	33	-	-	SYM
ajssms-1963	78	34	10	10	NUM
ajssms-1963	78	35	and	and	CCONJ
ajssms-1963	78	36	less	less	ADJ
ajssms-1963	78	37	than	than	ADP
ajssms-1963	78	38	n1	n1	NOUN
ajssms-1963	78	39	million	million	NUM
ajssms-1963	78	40	capital	capital	NOUN
ajssms-1963	78	41	,	,	PUNCT
ajssms-1963	78	42	small	small	ADJ
ajssms-1963	78	43	with	with	ADP
ajssms-1963	78	44	employee	employee	NOUN
ajssms-1963	78	45	size	size	NOUN
ajssms-1963	78	46	of	of	ADP
ajssms-1963	78	47	11	11	NUM
ajssms-1963	78	48	-	-	SYM
ajssms-1963	78	49	35	35	NUM
ajssms-1963	78	50	and	and	CCONJ
ajssms-1963	78	51	n1	n1	NOUN
ajssms-1963	78	52	million	million	NUM
ajssms-1963	78	53	to	to	PART
ajssms-1963	78	54	less	less	ADJ
ajssms-1963	78	55	than	than	ADP
ajssms-1963	78	56	n40	n40	PROPN
ajssms-1963	78	57	million	million	NUM
ajssms-1963	78	58	capital	capital	NOUN
ajssms-1963	78	59	,	,	PUNCT
ajssms-1963	78	60	medium	medium	NOUN
ajssms-1963	78	61	with	with	ADP
ajssms-1963	78	62	employee	employee	NOUN
ajssms-1963	78	63	size	size	NOUN
ajssms-1963	78	64	of	of	ADP
ajssms-1963	78	65	36	36	NUM
ajssms-1963	78	66	-	-	SYM
ajssms-1963	78	67	100	100	NUM
ajssms-1963	78	68	and	and	CCONJ
ajssms-1963	78	69	n40	n40	NOUN
ajssms-1963	78	70	million	million	NUM
ajssms-1963	78	71	to	to	PART
ajssms-1963	78	72	less	less	ADJ
ajssms-1963	78	73	than	than	ADP
ajssms-1963	78	74	n200	n200	PROPN
ajssms-1963	78	75	million	million	NUM
ajssms-1963	78	76	capital	capital	NOUN
ajssms-1963	78	77	.	.	PUNCT
ajssms-1963	79	1	the	the	DET
ajssms-1963	79	2	central	central	ADJ
ajssms-1963	79	3	bank	bank	PROPN
ajssms-1963	79	4	of	of	ADP
ajssms-1963	79	5	nigeria	nigeria	PROPN
ajssms-1963	79	6	,	,	PUNCT
ajssms-1963	79	7	in	in	ADP
ajssms-1963	79	8	its	its	PRON
ajssms-1963	79	9	2005	2005	NUM
ajssms-1963	79	10	guideline	guideline	NOUN
ajssms-1963	79	11	on	on	ADP
ajssms-1963	79	12	small	small	ADJ
ajssms-1963	79	13	and	and	CCONJ
ajssms-1963	79	14	medium	medium	ADJ
ajssms-1963	79	15	enterprise	enterprise	NOUN
ajssms-1963	79	16	investment	investment	NOUN
ajssms-1963	79	17	scheme	scheme	NOUN
ajssms-1963	79	18	(	(	PUNCT
ajssms-1963	79	19	smeis	smeis	PROPN
ajssms-1963	79	20	)	)	PUNCT
ajssms-1963	79	21	,	,	PUNCT
ajssms-1963	79	22	described	describe	VERB
ajssms-1963	79	23	sme	sme	NOUN
ajssms-1963	79	24	as	as	ADP
ajssms-1963	79	25	any	any	DET
ajssms-1963	79	26	enterprise	enterprise	NOUN
ajssms-1963	79	27	with	with	ADP
ajssms-1963	79	28	a	a	DET
ajssms-1963	79	29	maximum	maximum	ADJ
ajssms-1963	79	30	asset	asset	NOUN
ajssms-1963	79	31	base	base	NOUN
ajssms-1963	79	32	of	of	ADP
ajssms-1963	79	33	200	200	NUM
ajssms-1963	79	34	million	million	NUM
ajssms-1963	79	35	naira	naira	NOUN
ajssms-1963	79	36	(	(	PUNCT
ajssms-1963	79	37	excluding	exclude	VERB
ajssms-1963	79	38	land	land	NOUN
ajssms-1963	79	39	and	and	CCONJ
ajssms-1963	79	40	working	working	NOUN
ajssms-1963	79	41	capital	capital	NOUN
ajssms-1963	79	42	)	)	PUNCT
ajssms-1963	79	43	with	with	ADP
ajssms-1963	79	44	no	no	PRON
ajssms-1963	79	45	lower	low	ADJ
ajssms-1963	79	46	or	or	CCONJ
ajssms-1963	79	47	upper	upper	ADJ
ajssms-1963	79	48	limit	limit	NOUN
ajssms-1963	79	49	of	of	ADP
ajssms-1963	79	50	staff	staff	NOUN
ajssms-1963	79	51	(	(	PUNCT
ajssms-1963	79	52	etuk	etuk	PROPN
ajssms-1963	79	53	,	,	PUNCT
ajssms-1963	79	54	etuk	etuk	PROPN
ajssms-1963	79	55	,	,	PUNCT
ajssms-1963	79	56	&	&	CCONJ
ajssms-1963	79	57	michael	michael	PROPN
ajssms-1963	79	58	,	,	PUNCT
ajssms-1963	79	59	2014	2014	NUM
ajssms-1963	79	60	)	)	PUNCT
ajssms-1963	79	61	.	.	PUNCT
ajssms-1963	80	1	onugu	onugu	ADV
ajssms-1963	80	2	(	(	PUNCT
ajssms-1963	80	3	2005	2005	NUM
ajssms-1963	80	4	)	)	PUNCT
ajssms-1963	80	5	states	state	VERB
ajssms-1963	80	6	that	that	SCONJ
ajssms-1963	80	7	the	the	DET
ajssms-1963	80	8	national	national	PROPN
ajssms-1963	80	9	council	council	PROPN
ajssms-1963	80	10	of	of	ADP
ajssms-1963	80	11	industries	industry	NOUN
ajssms-1963	80	12	in	in	ADP
ajssms-1963	80	13	nigeria	nigeria	PROPN
ajssms-1963	80	14	describe	describe	VERB
ajssms-1963	80	15	smes	sme	NOUN
ajssms-1963	80	16	as	as	ADP
ajssms-1963	80	17	business	business	NOUN
ajssms-1963	80	18	enterprises	enterprise	NOUN
ajssms-1963	80	19	whose	whose	DET
ajssms-1963	80	20	total	total	ADJ
ajssms-1963	80	21	costs	cost	NOUN
ajssms-1963	80	22	;	;	PUNCT
ajssms-1963	80	23	excluding	exclude	VERB
ajssms-1963	80	24	land	land	NOUN
ajssms-1963	80	25	,	,	PUNCT
ajssms-1963	80	26	is	be	AUX
ajssms-1963	80	27	not	not	PART
ajssms-1963	80	28	more	more	ADJ
ajssms-1963	80	29	than	than	ADP
ajssms-1963	80	30	two	two	NUM
ajssms-1963	80	31	hundred	hundred	NUM
ajssms-1963	80	32	million	million	NUM
ajssms-1963	80	33	naira	naira	NOUN
ajssms-1963	80	34	(	(	PUNCT
ajssms-1963	80	35	n200	n200	PROPN
ajssms-1963	80	36	,	,	PUNCT
ajssms-1963	80	37	000,000.00	000,000.00	NUM
ajssms-1963	80	38	)	)	PUNCT
ajssms-1963	80	39	only	only	ADV
ajssms-1963	80	40	.	.	PUNCT
ajssms-1963	81	1	the	the	DET
ajssms-1963	81	2	federal	federal	PROPN
ajssms-1963	81	3	ministry	ministry	PROPN
ajssms-1963	81	4	of	of	ADP
ajssms-1963	81	5	commerce	commerce	PROPN
ajssms-1963	81	6	and	and	CCONJ
ajssms-1963	81	7	industry	industry	NOUN
ajssms-1963	81	8	defines	define	VERB
ajssms-1963	81	9	smes	sme	NOUN
ajssms-1963	81	10	as	as	ADP
ajssms-1963	81	11	firms	firm	NOUN
ajssms-1963	81	12	with	with	ADP
ajssms-1963	81	13	a	a	DET
ajssms-1963	81	14	total	total	ADJ
ajssms-1963	81	15	investment	investment	NOUN
ajssms-1963	81	16	(	(	PUNCT
ajssms-1963	81	17	excluding	exclude	VERB
ajssms-1963	81	18	cost	cost	NOUN
ajssms-1963	81	19	of	of	ADP
ajssms-1963	81	20	land	land	NOUN
ajssms-1963	81	21	but	but	CCONJ
ajssms-1963	81	22	including	include	VERB
ajssms-1963	81	23	capital	capital	NOUN
ajssms-1963	81	24	)	)	PUNCT
ajssms-1963	81	25	of	of	ADP
ajssms-1963	81	26	up	up	ADP
ajssms-1963	81	27	to	to	ADP
ajssms-1963	81	28	n750	n750	NUM
ajssms-1963	81	29	,	,	PUNCT
ajssms-1963	81	30	000	000	NUM
ajssms-1963	81	31	,	,	PUNCT
ajssms-1963	81	32	and	and	CCONJ
ajssms-1963	81	33	paid	pay	VERB
ajssms-1963	81	34	employment	employment	NOUN
ajssms-1963	81	35	of	of	ADP
ajssms-1963	81	36	up	up	ADP
ajssms-1963	81	37	to	to	PART
ajssms-1963	81	38	fifty	fifty	NUM
ajssms-1963	81	39	(	(	PUNCT
ajssms-1963	81	40	50	50	NUM
ajssms-1963	81	41	)	)	PUNCT
ajssms-1963	81	42	persons	person	NOUN
ajssms-1963	81	43	(	(	PUNCT
ajssms-1963	81	44	mba	mba	PROPN
ajssms-1963	81	45	&	&	CCONJ
ajssms-1963	81	46	cletus	cletus	PROPN
ajssms-1963	81	47	,	,	PUNCT
ajssms-1963	81	48	2014	2014	NUM
ajssms-1963	81	49	)	)	PUNCT
ajssms-1963	81	50	.	.	PUNCT
ajssms-1963	82	1	in	in	ADP
ajssms-1963	82	2	the	the	DET
ajssms-1963	82	3	1990	1990	NUM
ajssms-1963	82	4	federal	federal	ADJ
ajssms-1963	82	5	government	government	NOUN
ajssms-1963	82	6	of	of	ADP
ajssms-1963	82	7	nigeria	nigeria	PROPN
ajssms-1963	82	8	’s	’s	PART
ajssms-1963	82	9	budget	budget	NOUN
ajssms-1963	82	10	,	,	PUNCT
ajssms-1963	82	11	small	small	ADJ
ajssms-1963	82	12	scale	scale	NOUN
ajssms-1963	82	13	enterprises	enterprise	NOUN
ajssms-1963	82	14	for	for	ADP
ajssms-1963	82	15	the	the	DET
ajssms-1963	82	16	purpose	purpose	NOUN
ajssms-1963	82	17	of	of	ADP
ajssms-1963	82	18	commercial	commercial	ADJ
ajssms-1963	82	19	loan	loan	NOUN
ajssms-1963	82	20	were	be	AUX
ajssms-1963	82	21	defined	define	VERB
ajssms-1963	82	22	as	as	ADP
ajssms-1963	82	23	those	those	DET
ajssms-1963	82	24	enterprises	enterprise	NOUN
ajssms-1963	82	25	with	with	ADP
ajssms-1963	82	26	annual	annual	ADJ
ajssms-1963	82	27	turnover	turnover	NOUN
ajssms-1963	82	28	not	not	PART
ajssms-1963	82	29	exceeding	exceed	VERB
ajssms-1963	82	30	n500,000	n500,000	ADJ
ajssms-1963	82	31	and	and	CCONJ
ajssms-1963	82	32	for	for	ADP
ajssms-1963	82	33	merchant	merchant	NOUN
ajssms-1963	82	34	loan	loan	NOUN
ajssms-1963	82	35	as	as	ADP
ajssms-1963	82	36	those	those	PRON
ajssms-1963	82	37	with	with	ADP
ajssms-1963	82	38	capital	capital	NOUN
ajssms-1963	82	39	investment	investment	NOUN
ajssms-1963	82	40	not	not	PART
ajssms-1963	82	41	exceeding	exceed	VERB
ajssms-1963	82	42	n	n	DET
ajssms-1963	82	43	2	2	NUM
ajssms-1963	82	44	million	million	NUM
ajssms-1963	82	45	(	(	PUNCT
ajssms-1963	82	46	excluding	exclude	VERB
ajssms-1963	82	47	cost	cost	NOUN
ajssms-1963	82	48	of	of	ADP
ajssms-1963	82	49	land	land	NOUN
ajssms-1963	82	50	or	or	CCONJ
ajssms-1963	82	51	a	a	DET
ajssms-1963	82	52	maximum	maximum	NOUN
ajssms-1963	82	53	of	of	ADP
ajssms-1963	82	54	n5	n5	PROPN
ajssms-1963	82	55	million	million	NUM
ajssms-1963	82	56	)	)	PUNCT
ajssms-1963	82	57	(	(	PUNCT
ajssms-1963	82	58	aremu	aremu	PROPN
ajssms-1963	82	59	&	&	CCONJ
ajssms-1963	82	60	adeyemi	adeyemi	ADV
ajssms-1963	82	61	,	,	PUNCT
ajssms-1963	82	62	2011	2011	NUM
ajssms-1963	82	63	)	)	PUNCT
ajssms-1963	82	64	.	.	PUNCT
ajssms-1963	83	1	the	the	DET
ajssms-1963	83	2	new	new	ADJ
ajssms-1963	83	3	nigerian	nigerian	ADJ
ajssms-1963	83	4	finance	finance	NOUN
ajssms-1963	83	5	act	act	PROPN
ajssms-1963	83	6	defines	define	VERB
ajssms-1963	83	7	a	a	DET
ajssms-1963	83	8	‘	'	PUNCT
ajssms-1963	83	9	small	small	ADJ
ajssms-1963	83	10	company	company	NOUN
ajssms-1963	83	11	’	'	PUNCT
ajssms-1963	83	12	as	as	ADP
ajssms-1963	83	13	a	a	DET
ajssms-1963	83	14	company	company	NOUN
ajssms-1963	83	15	that	that	PRON
ajssms-1963	83	16	earns	earn	VERB
ajssms-1963	83	17	gross	gross	ADJ
ajssms-1963	83	18	turnover	turnover	NOUN
ajssms-1963	83	19	of	of	ADP
ajssms-1963	83	20	n25	n25	PROPN
ajssms-1963	83	21	million	million	NUM
ajssms-1963	83	22	or	or	CCONJ
ajssms-1963	83	23	less	less	ADJ
ajssms-1963	83	24	;	;	PUNCT
ajssms-1963	83	25	‘	'	PUNCT
ajssms-1963	83	26	medium	medium	ADJ
ajssms-1963	83	27	-	-	PUNCT
ajssms-1963	83	28	sized	sized	ADJ
ajssms-1963	83	29	company	company	NOUN
ajssms-1963	83	30	’	'	PUNCT
ajssms-1963	83	31	as	as	ADP
ajssms-1963	83	32	a	a	DET
ajssms-1963	83	33	company	company	NOUN
ajssms-1963	83	34	that	that	PRON
ajssms-1963	83	35	earns	earn	VERB
ajssms-1963	83	36	gross	gross	ADJ
ajssms-1963	83	37	turnover	turnover	NOUN
ajssms-1963	83	38	greater	great	ADJ
ajssms-1963	83	39	than	than	ADP
ajssms-1963	83	40	n25	n25	PROPN
ajssms-1963	83	41	million	million	NUM
ajssms-1963	83	42	but	but	CCONJ
ajssms-1963	83	43	less	less	ADJ
ajssms-1963	83	44	than	than	ADP
ajssms-1963	83	45	n100	n100	PROPN
ajssms-1963	83	46	million	million	NUM
ajssms-1963	83	47	;	;	PUNCT
ajssms-1963	83	48	and	and	CCONJ
ajssms-1963	83	49	a	a	DET
ajssms-1963	83	50	‘	'	PUNCT
ajssms-1963	83	51	large	large	ADJ
ajssms-1963	83	52	company	company	NOUN
ajssms-1963	83	53	’	'	PUNCT
ajssms-1963	83	54	as	as	ADP
ajssms-1963	83	55	any	any	DET
ajssms-1963	83	56	company	company	NOUN
ajssms-1963	83	57	which	which	PRON
ajssms-1963	83	58	is	be	AUX
ajssms-1963	83	59	not	not	PART
ajssms-1963	83	60	a	a	DET
ajssms-1963	83	61	small	small	ADJ
ajssms-1963	83	62	or	or	CCONJ
ajssms-1963	83	63	medium	medium	ADJ
ajssms-1963	83	64	-	-	PUNCT
ajssms-1963	83	65	sized	sized	ADJ
ajssms-1963	83	66	company	company	NOUN
ajssms-1963	83	67	.	.	PUNCT
ajssms-1963	84	1	aruwa	aruwa	PROPN
ajssms-1963	84	2	(	(	PUNCT
ajssms-1963	84	3	2013	2013	NUM
ajssms-1963	84	4	)	)	PUNCT
ajssms-1963	84	5	believed	believe	VERB
ajssms-1963	84	6	that	that	SCONJ
ajssms-1963	84	7	nigeria	nigeria	PROPN
ajssms-1963	84	8	’s	’s	PART
ajssms-1963	84	9	industrial	industrial	ADJ
ajssms-1963	84	10	sector	sector	NOUN
ajssms-1963	84	11	is	be	AUX
ajssms-1963	84	12	dominated	dominate	VERB
ajssms-1963	84	13	by	by	ADP
ajssms-1963	84	14	smes	sme	NOUN
ajssms-1963	84	15	which	which	PRON
ajssms-1963	84	16	accounts	account	VERB
ajssms-1963	84	17	for	for	ADP
ajssms-1963	84	18	90	90	NUM
ajssms-1963	84	19	%	%	NOUN
ajssms-1963	84	20	of	of	ADP
ajssms-1963	84	21	the	the	DET
ajssms-1963	84	22	number	number	NOUN
ajssms-1963	84	23	of	of	ADP
ajssms-1963	84	24	enterprises	enterprise	NOUN
ajssms-1963	84	25	,	,	PUNCT
ajssms-1963	84	26	as	as	SCONJ
ajssms-1963	84	27	compared	compare	VERB
ajssms-1963	84	28	with	with	ADP
ajssms-1963	84	29	other	other	ADJ
ajssms-1963	84	30	developed	develop	VERB
ajssms-1963	84	31	countries	country	NOUN
ajssms-1963	84	32	where	where	SCONJ
ajssms-1963	84	33	more	more	ADJ
ajssms-1963	84	34	than	than	ADP
ajssms-1963	84	35	98	98	NUM
ajssms-1963	84	36	%	%	NOUN
ajssms-1963	84	37	of	of	ADP
ajssms-1963	84	38	all	all	DET
ajssms-1963	84	39	their	their	PRON
ajssms-1963	84	40	enterprises	enterprise	NOUN
ajssms-1963	84	41	belong	belong	VERB
ajssms-1963	84	42	to	to	ADP
ajssms-1963	84	43	sme	sme	NOUN
ajssms-1963	84	44	sector	sector	NOUN
ajssms-1963	84	45	.	.	PUNCT
ajssms-1963	85	1	in	in	ADP
ajssms-1963	85	2	japan	japan	PROPN
ajssms-1963	85	3	,	,	PUNCT
ajssms-1963	85	4	smes	sme	NOUN
ajssms-1963	85	5	employ	employ	VERB
ajssms-1963	85	6	about	about	ADV
ajssms-1963	85	7	80	80	NUM
ajssms-1963	85	8	%	%	NOUN
ajssms-1963	85	9	of	of	ADP
ajssms-1963	85	10	the	the	DET
ajssms-1963	85	11	total	total	ADJ
ajssms-1963	85	12	industrial	industrial	ADJ
ajssms-1963	85	13	labor	labor	NOUN
ajssms-1963	85	14	force	force	NOUN
ajssms-1963	85	15	,	,	PUNCT
ajssms-1963	85	16	while	while	SCONJ
ajssms-1963	85	17	in	in	ADP
ajssms-1963	85	18	germany	germany	PROPN
ajssms-1963	85	19	and	and	CCONJ
ajssms-1963	85	20	usa	usa	PROPN
ajssms-1963	85	21	,	,	PUNCT
ajssms-1963	85	22	50	50	NUM
ajssms-1963	85	23	%	%	NOUN
ajssms-1963	85	24	and	and	CCONJ
ajssms-1963	85	25	46	46	NUM
ajssms-1963	85	26	%	%	NOUN
ajssms-1963	85	27	respectively	respectively	ADV
ajssms-1963	85	28	,	,	PUNCT
ajssms-1963	85	29	are	be	AUX
ajssms-1963	85	30	employed	employ	VERB
ajssms-1963	85	31	in	in	ADP
ajssms-1963	85	32	smaller	small	ADJ
ajssms-1963	85	33	firms	firm	NOUN
ajssms-1963	85	34	.	.	PUNCT
ajssms-1963	86	1	2.3	2.3	NUM
ajssms-1963	86	2	.	.	PUNCT
ajssms-1963	87	1	theoretical	theoretical	ADJ
ajssms-1963	87	2	framework	framework	NOUN
ajssms-1963	87	3	2.3.1	2.3.1	NUM
ajssms-1963	87	4	.	.	PUNCT
ajssms-1963	87	5	optimal	optimal	ADJ
ajssms-1963	87	6	tax	tax	NOUN
ajssms-1963	87	7	theory	theory	NOUN
ajssms-1963	87	8	optimal	optimal	ADJ
ajssms-1963	87	9	taxation	taxation	NOUN
ajssms-1963	87	10	theory	theory	NOUN
ajssms-1963	87	11	is	be	AUX
ajssms-1963	87	12	the	the	DET
ajssms-1963	87	13	branch	branch	NOUN
ajssms-1963	87	14	of	of	ADP
ajssms-1963	87	15	economics	economic	NOUN
ajssms-1963	87	16	that	that	PRON
ajssms-1963	87	17	considers	consider	VERB
ajssms-1963	87	18	how	how	SCONJ
ajssms-1963	87	19	taxes	taxis	NOUN
ajssms-1963	87	20	can	can	AUX
ajssms-1963	87	21	be	be	AUX
ajssms-1963	87	22	structured	structure	VERB
ajssms-1963	87	23	to	to	PART
ajssms-1963	87	24	give	give	VERB
ajssms-1963	87	25	the	the	DET
ajssms-1963	87	26	least	least	ADJ
ajssms-1963	87	27	deadweight	deadweight	NOUN
ajssms-1963	87	28	costs	cost	NOUN
ajssms-1963	87	29	,	,	PUNCT
ajssms-1963	87	30	or	or	CCONJ
ajssms-1963	87	31	to	to	PART
ajssms-1963	87	32	give	give	VERB
ajssms-1963	87	33	the	the	DET
ajssms-1963	87	34	best	good	ADJ
ajssms-1963	87	35	outcomes	outcome	NOUN
ajssms-1963	87	36	in	in	ADP
ajssms-1963	87	37	terms	term	NOUN
ajssms-1963	87	38	of	of	ADP
ajssms-1963	87	39	social	social	ADJ
ajssms-1963	87	40	welfare	welfare	NOUN
ajssms-1963	87	41	(	(	PUNCT
ajssms-1963	87	42	simkovic	simkovic	ADJ
ajssms-1963	87	43	,	,	PUNCT
ajssms-1963	87	44	2012	2012	NUM
ajssms-1963	87	45	)	)	PUNCT
ajssms-1963	87	46	.	.	PUNCT
ajssms-1963	88	1	the	the	DET
ajssms-1963	88	2	ramsey	ramsey	PROPN
ajssms-1963	88	3	problem	problem	NOUN
ajssms-1963	88	4	deals	deal	VERB
ajssms-1963	88	5	with	with	ADP
ajssms-1963	88	6	minimizing	minimize	VERB
ajssms-1963	88	7	deadweight	deadweight	NOUN
ajssms-1963	88	8	costs	cost	NOUN
ajssms-1963	88	9	.	.	PUNCT
ajssms-1963	89	1	because	because	SCONJ
ajssms-1963	89	2	deadweight	deadweight	ADJ
ajssms-1963	89	3	costs	cost	NOUN
ajssms-1963	89	4	are	be	AUX
ajssms-1963	89	5	related	relate	VERB
ajssms-1963	89	6	to	to	ADP
ajssms-1963	89	7	the	the	DET
ajssms-1963	89	8	elasticity	elasticity	NOUN
ajssms-1963	89	9	of	of	ADP
ajssms-1963	89	10	supply	supply	NOUN
ajssms-1963	89	11	and	and	CCONJ
ajssms-1963	89	12	demand	demand	NOUN
ajssms-1963	89	13	for	for	ADP
ajssms-1963	89	14	a	a	DET
ajssms-1963	89	15	good	good	NOUN
ajssms-1963	89	16	,	,	PUNCT
ajssms-1963	89	17	it	it	PRON
ajssms-1963	89	18	follows	follow	VERB
ajssms-1963	89	19	that	that	SCONJ
ajssms-1963	89	20	putting	put	VERB
ajssms-1963	89	21	the	the	DET
ajssms-1963	89	22	highest	high	ADJ
ajssms-1963	89	23	tax	tax	NOUN
ajssms-1963	89	24	rates	rate	NOUN
ajssms-1963	89	25	on	on	ADP
ajssms-1963	89	26	the	the	DET
ajssms-1963	89	27	goods	good	NOUN
ajssms-1963	89	28	for	for	ADP
ajssms-1963	89	29	which	which	PRON
ajssms-1963	89	30	there	there	PRON
ajssms-1963	89	31	is	be	VERB
ajssms-1963	89	32	most	most	ADV
ajssms-1963	89	33	inelastic	inelastic	ADJ
ajssms-1963	89	34	supply	supply	NOUN
ajssms-1963	89	35	and	and	CCONJ
ajssms-1963	89	36	demand	demand	NOUN
ajssms-1963	89	37	will	will	AUX
ajssms-1963	89	38	result	result	VERB
ajssms-1963	89	39	in	in	ADP
ajssms-1963	89	40	the	the	DET
ajssms-1963	89	41	least	least	ADJ
ajssms-1963	89	42	overall	overall	ADJ
ajssms-1963	89	43	deadweight	deadweight	NOUN
ajssms-1963	89	44	costs	cost	NOUN
ajssms-1963	89	45	.	.	PUNCT
ajssms-1963	90	1	2.3.2	2.3.2	NUM
ajssms-1963	90	2	.	.	X
ajssms-1963	90	3	ability	ability	NOUN
ajssms-1963	90	4	-	-	PUNCT
ajssms-1963	90	5	to	to	ADP
ajssms-1963	90	6	-	-	PUNCT
ajssms-1963	90	7	pay	pay	NOUN
ajssms-1963	90	8	theory	theory	NOUN
ajssms-1963	90	9	this	this	DET
ajssms-1963	90	10	theory	theory	NOUN
ajssms-1963	90	11	suggests	suggest	VERB
ajssms-1963	90	12	that	that	SCONJ
ajssms-1963	90	13	,	,	PUNCT
ajssms-1963	90	14	taxes	taxis	NOUN
ajssms-1963	90	15	should	should	AUX
ajssms-1963	90	16	be	be	AUX
ajssms-1963	90	17	levied	levy	VERB
ajssms-1963	90	18	according	accord	VERB
ajssms-1963	90	19	to	to	ADP
ajssms-1963	90	20	an	an	DET
ajssms-1963	90	21	individual	individual	NOUN
ajssms-1963	90	22	’s	’s	PART
ajssms-1963	90	23	ability	ability	NOUN
ajssms-1963	90	24	to	to	PART
ajssms-1963	90	25	pay	pay	VERB
ajssms-1963	90	26	.	.	PUNCT
ajssms-1963	91	1	it	it	PRON
ajssms-1963	91	2	says	say	VERB
ajssms-1963	91	3	that	that	SCONJ
ajssms-1963	91	4	public	public	ADJ
ajssms-1963	91	5	asian	asian	ADJ
ajssms-1963	91	6	journal	journal	NOUN
ajssms-1963	91	7	of	of	ADP
ajssms-1963	91	8	social	social	ADJ
ajssms-1963	91	9	sciences	sciences	PROPN
ajssms-1963	91	10	and	and	CCONJ
ajssms-1963	91	11	management	management	NOUN
ajssms-1963	91	12	studies	study	NOUN
ajssms-1963	91	13	,	,	PUNCT
ajssms-1963	91	14	2020	2020	NUM
ajssms-1963	91	15	,	,	PUNCT
ajssms-1963	91	16	7(3	7(3	NUM
ajssms-1963	91	17	):	):	PUNCT
ajssms-1963	91	18	229	229	NUM
ajssms-1963	91	19	-	-	SYM
ajssms-1963	91	20	235	235	NUM
ajssms-1963	91	21	232	232	NUM
ajssms-1963	91	22	©	©	NOUN
ajssms-1963	91	23	2020	2020	NUM
ajssms-1963	91	24	by	by	ADP
ajssms-1963	91	25	the	the	DET
ajssms-1963	91	26	authors	author	NOUN
ajssms-1963	91	27	;	;	PUNCT
ajssms-1963	91	28	licensee	licensee	PROPN
ajssms-1963	91	29	asian	asian	ADJ
ajssms-1963	91	30	online	online	PROPN
ajssms-1963	91	31	journal	journal	PROPN
ajssms-1963	91	32	publishing	publishing	NOUN
ajssms-1963	91	33	group	group	NOUN
ajssms-1963	91	34	expenditure	expenditure	NOUN
ajssms-1963	91	35	should	should	AUX
ajssms-1963	91	36	come	come	VERB
ajssms-1963	91	37	from	from	ADP
ajssms-1963	91	38	him	he	PRON
ajssms-1963	91	39	that	that	DET
ajssms-1963	91	40	hath	hath	NOUN
ajssms-1963	91	41	instead	instead	ADV
ajssms-1963	91	42	of	of	ADP
ajssms-1963	91	43	him	he	PRON
ajssms-1963	91	44	that	that	PRON
ajssms-1963	91	45	hath	hath	VERB
ajssms-1963	91	46	not	not	PART
ajssms-1963	91	47	.	.	PUNCT
ajssms-1963	92	1	the	the	DET
ajssms-1963	92	2	principle	principle	NOUN
ajssms-1963	92	3	originated	originate	VERB
ajssms-1963	92	4	from	from	ADP
ajssms-1963	92	5	the	the	DET
ajssms-1963	92	6	sixteenth	sixteenth	ADJ
ajssms-1963	92	7	century	century	NOUN
ajssms-1963	92	8	.	.	PUNCT
ajssms-1963	93	1	the	the	DET
ajssms-1963	93	2	ability	ability	NOUN
ajssms-1963	93	3	-	-	PUNCT
ajssms-1963	93	4	to	to	ADP
ajssms-1963	93	5	-	-	PUNCT
ajssms-1963	93	6	pay	pay	NOUN
ajssms-1963	93	7	theory	theory	NOUN
ajssms-1963	93	8	was	be	AUX
ajssms-1963	93	9	,	,	PUNCT
ajssms-1963	93	10	scientifically	scientifically	ADV
ajssms-1963	93	11	extended	extend	VERB
ajssms-1963	93	12	by	by	ADP
ajssms-1963	93	13	the	the	DET
ajssms-1963	93	14	swiss	swiss	ADJ
ajssms-1963	93	15	philosopher	philosopher	NOUN
ajssms-1963	93	16	jean	jean	PROPN
ajssms-1963	93	17	jacques	jacques	PROPN
ajssms-1963	93	18	rousseau	rousseau	PROPN
ajssms-1963	93	19	(	(	PUNCT
ajssms-1963	93	20	1712	1712	NUM
ajssms-1963	93	21	-	-	SYM
ajssms-1963	93	22	1778	1778	NUM
ajssms-1963	93	23	)	)	PUNCT
ajssms-1963	93	24	,	,	PUNCT
ajssms-1963	93	25	the	the	DET
ajssms-1963	93	26	french	french	ADJ
ajssms-1963	93	27	political	political	ADJ
ajssms-1963	93	28	economist	economist	NOUN
ajssms-1963	93	29	jeanbaptiste	jeanbaptiste	PROPN
ajssms-1963	93	30	say	say	VERB
ajssms-1963	93	31	(	(	PUNCT
ajssms-1963	93	32	1767	1767	NUM
ajssms-1963	93	33	-	-	SYM
ajssms-1963	93	34	1832	1832	NUM
ajssms-1963	93	35	)	)	PUNCT
ajssms-1963	93	36	and	and	CCONJ
ajssms-1963	93	37	the	the	DET
ajssms-1963	93	38	english	english	PROPN
ajssms-1963	93	39	economist	economist	NOUN
ajssms-1963	93	40	john	john	PROPN
ajssms-1963	93	41	stuart	stuart	PROPN
ajssms-1963	93	42	mill	mill	PROPN
ajssms-1963	93	43	(	(	PUNCT
ajssms-1963	93	44	1806	1806	NUM
ajssms-1963	93	45	-	-	SYM
ajssms-1963	93	46	1873	1873	NUM
ajssms-1963	93	47	)	)	PUNCT
ajssms-1963	93	48	.	.	PUNCT
ajssms-1963	94	1	this	this	PRON
ajssms-1963	94	2	is	be	AUX
ajssms-1963	94	3	indeed	indeed	ADV
ajssms-1963	94	4	the	the	DET
ajssms-1963	94	5	basis	basis	NOUN
ajssms-1963	94	6	of	of	ADP
ajssms-1963	94	7	‘	'	PUNCT
ajssms-1963	94	8	progressive	progressive	ADJ
ajssms-1963	94	9	tax	tax	NOUN
ajssms-1963	94	10	,	,	PUNCT
ajssms-1963	94	11	’	'	PUNCT
ajssms-1963	94	12	as	as	SCONJ
ajssms-1963	94	13	the	the	DET
ajssms-1963	94	14	tax	tax	NOUN
ajssms-1963	94	15	rate	rate	NOUN
ajssms-1963	94	16	increases	increase	NOUN
ajssms-1963	94	17	by	by	ADP
ajssms-1963	94	18	the	the	DET
ajssms-1963	94	19	increase	increase	NOUN
ajssms-1963	94	20	of	of	ADP
ajssms-1963	94	21	the	the	DET
ajssms-1963	94	22	taxable	taxable	ADJ
ajssms-1963	94	23	amount	amount	NOUN
ajssms-1963	94	24	.	.	PUNCT
ajssms-1963	95	1	this	this	DET
ajssms-1963	95	2	principle	principle	NOUN
ajssms-1963	95	3	is	be	AUX
ajssms-1963	95	4	indeed	indeed	ADV
ajssms-1963	95	5	the	the	DET
ajssms-1963	95	6	most	most	ADV
ajssms-1963	95	7	equitable	equitable	ADJ
ajssms-1963	95	8	tax	tax	NOUN
ajssms-1963	95	9	system	system	NOUN
ajssms-1963	95	10	and	and	CCONJ
ajssms-1963	95	11	has	have	AUX
ajssms-1963	95	12	been	be	AUX
ajssms-1963	95	13	widely	widely	ADV
ajssms-1963	95	14	used	use	VERB
ajssms-1963	95	15	in	in	ADP
ajssms-1963	95	16	industrialized	industrialized	ADJ
ajssms-1963	95	17	economies	economy	NOUN
ajssms-1963	95	18	.	.	PUNCT
ajssms-1963	96	1	the	the	DET
ajssms-1963	96	2	usual	usual	ADJ
ajssms-1963	96	3	and	and	CCONJ
ajssms-1963	96	4	most	most	ADV
ajssms-1963	96	5	supported	support	VERB
ajssms-1963	96	6	justification	justification	NOUN
ajssms-1963	96	7	of	of	ADP
ajssms-1963	96	8	ability	ability	NOUN
ajssms-1963	96	9	to	to	PART
ajssms-1963	96	10	pay	pay	VERB
ajssms-1963	96	11	is	be	AUX
ajssms-1963	96	12	on	on	ADP
ajssms-1963	96	13	grounds	ground	NOUN
ajssms-1963	96	14	of	of	ADP
ajssms-1963	96	15	sacrifice	sacrifice	NOUN
ajssms-1963	96	16	.	.	PUNCT
ajssms-1963	97	1	the	the	DET
ajssms-1963	97	2	payment	payment	NOUN
ajssms-1963	97	3	of	of	ADP
ajssms-1963	97	4	taxes	taxis	NOUN
ajssms-1963	97	5	is	be	AUX
ajssms-1963	97	6	viewed	view	VERB
ajssms-1963	97	7	as	as	ADP
ajssms-1963	97	8	a	a	DET
ajssms-1963	97	9	deprivation	deprivation	NOUN
ajssms-1963	97	10	to	to	ADP
ajssms-1963	97	11	the	the	DET
ajssms-1963	97	12	taxpayer	taxpayer	NOUN
ajssms-1963	97	13	because	because	SCONJ
ajssms-1963	97	14	he	he	PRON
ajssms-1963	97	15	surrendered	surrender	VERB
ajssms-1963	97	16	money	money	NOUN
ajssms-1963	97	17	to	to	ADP
ajssms-1963	97	18	the	the	DET
ajssms-1963	97	19	government	government	NOUN
ajssms-1963	97	20	,	,	PUNCT
ajssms-1963	97	21	which	which	PRON
ajssms-1963	97	22	he	he	PRON
ajssms-1963	97	23	would	would	AUX
ajssms-1963	97	24	have	have	AUX
ajssms-1963	97	25	used	use	VERB
ajssms-1963	97	26	for	for	ADP
ajssms-1963	97	27	his	his	PRON
ajssms-1963	97	28	own	own	ADJ
ajssms-1963	97	29	personal	personal	ADJ
ajssms-1963	97	30	use	use	NOUN
ajssms-1963	97	31	.	.	PUNCT
ajssms-1963	98	1	however	however	ADV
ajssms-1963	98	2	,	,	PUNCT
ajssms-1963	98	3	there	there	PRON
ajssms-1963	98	4	is	be	VERB
ajssms-1963	98	5	no	no	DET
ajssms-1963	98	6	solid	solid	ADJ
ajssms-1963	98	7	approach	approach	NOUN
ajssms-1963	98	8	for	for	ADP
ajssms-1963	98	9	the	the	DET
ajssms-1963	98	10	measurement	measurement	NOUN
ajssms-1963	98	11	of	of	ADP
ajssms-1963	98	12	the	the	DET
ajssms-1963	98	13	equity	equity	NOUN
ajssms-1963	98	14	of	of	ADP
ajssms-1963	98	15	sacrifice	sacrifice	NOUN
ajssms-1963	98	16	in	in	ADP
ajssms-1963	98	17	this	this	DET
ajssms-1963	98	18	theory	theory	NOUN
ajssms-1963	98	19	,	,	PUNCT
ajssms-1963	98	20	as	as	SCONJ
ajssms-1963	98	21	it	it	PRON
ajssms-1963	98	22	can	can	AUX
ajssms-1963	98	23	be	be	AUX
ajssms-1963	98	24	measured	measure	VERB
ajssms-1963	98	25	in	in	ADP
ajssms-1963	98	26	absolute	absolute	ADJ
ajssms-1963	98	27	,	,	PUNCT
ajssms-1963	98	28	proportional	proportional	ADJ
ajssms-1963	98	29	or	or	CCONJ
ajssms-1963	98	30	marginal	marginal	ADJ
ajssms-1963	98	31	terms	term	NOUN
ajssms-1963	98	32	.	.	PUNCT
ajssms-1963	99	1	thus	thus	ADV
ajssms-1963	99	2	,	,	PUNCT
ajssms-1963	99	3	equal	equal	ADJ
ajssms-1963	99	4	sacrifice	sacrifice	NOUN
ajssms-1963	99	5	can	can	AUX
ajssms-1963	99	6	be	be	AUX
ajssms-1963	99	7	measured	measure	VERB
ajssms-1963	99	8	as	as	ADP
ajssms-1963	99	9	(	(	PUNCT
ajssms-1963	99	10	i	i	NOUN
ajssms-1963	99	11	)	)	PUNCT
ajssms-1963	99	12	each	each	DET
ajssms-1963	99	13	taxpayer	taxpayer	NOUN
ajssms-1963	99	14	surrenders	surrender	VERB
ajssms-1963	99	15	the	the	DET
ajssms-1963	99	16	same	same	ADJ
ajssms-1963	99	17	absolute	absolute	ADJ
ajssms-1963	99	18	degree	degree	NOUN
ajssms-1963	99	19	of	of	ADP
ajssms-1963	99	20	utility	utility	NOUN
ajssms-1963	99	21	that	that	SCONJ
ajssms-1963	99	22	she	she	PRON
ajssms-1963	99	23	/	/	SYM
ajssms-1963	99	24	he	he	PRON
ajssms-1963	99	25	obtains	obtain	VERB
ajssms-1963	99	26	from	from	ADP
ajssms-1963	99	27	her	she	PRON
ajssms-1963	99	28	/	/	SYM
ajssms-1963	99	29	his	his	PRON
ajssms-1963	99	30	income	income	NOUN
ajssms-1963	99	31	,	,	PUNCT
ajssms-1963	99	32	or	or	CCONJ
ajssms-1963	99	33	(	(	PUNCT
ajssms-1963	99	34	ii	ii	NOUN
ajssms-1963	99	35	)	)	PUNCT
ajssms-1963	99	36	each	each	DET
ajssms-1963	99	37	sacrifices	sacrifice	NOUN
ajssms-1963	99	38	the	the	DET
ajssms-1963	99	39	same	same	ADJ
ajssms-1963	99	40	proportion	proportion	NOUN
ajssms-1963	99	41	of	of	ADP
ajssms-1963	99	42	utility	utility	NOUN
ajssms-1963	99	43	she	she	PRON
ajssms-1963	99	44	/	/	SYM
ajssms-1963	99	45	he	he	PRON
ajssms-1963	99	46	obtains	obtain	VERB
ajssms-1963	99	47	from	from	ADP
ajssms-1963	99	48	her	she	PRON
ajssms-1963	99	49	/	/	SYM
ajssms-1963	99	50	his	his	PRON
ajssms-1963	99	51	income	income	NOUN
ajssms-1963	99	52	,	,	PUNCT
ajssms-1963	99	53	or	or	CCONJ
ajssms-1963	99	54	(	(	PUNCT
ajssms-1963	99	55	iii	iii	X
ajssms-1963	99	56	)	)	PUNCT
ajssms-1963	99	57	each	each	PRON
ajssms-1963	99	58	gives	give	VERB
ajssms-1963	99	59	up	up	ADP
ajssms-1963	99	60	the	the	DET
ajssms-1963	99	61	same	same	ADJ
ajssms-1963	99	62	utility	utility	NOUN
ajssms-1963	99	63	for	for	ADP
ajssms-1963	99	64	the	the	DET
ajssms-1963	99	65	last	last	ADJ
ajssms-1963	99	66	unit	unit	NOUN
ajssms-1963	99	67	of	of	ADP
ajssms-1963	99	68	income	income	NOUN
ajssms-1963	99	69	;	;	PUNCT
ajssms-1963	99	70	respectively	respectively	ADV
ajssms-1963	99	71	.	.	PUNCT
ajssms-1963	100	1	the	the	DET
ajssms-1963	100	2	theoretical	theoretical	ADJ
ajssms-1963	100	3	framework	framework	NOUN
ajssms-1963	100	4	found	find	VERB
ajssms-1963	100	5	adequate	adequate	ADJ
ajssms-1963	100	6	for	for	ADP
ajssms-1963	100	7	this	this	DET
ajssms-1963	100	8	study	study	NOUN
ajssms-1963	100	9	was	be	AUX
ajssms-1963	100	10	this	this	DET
ajssms-1963	100	11	ability	ability	NOUN
ajssms-1963	100	12	-	-	PUNCT
ajssms-1963	100	13	to	to	ADP
ajssms-1963	100	14	-	-	PUNCT
ajssms-1963	100	15	pay	pay	NOUN
ajssms-1963	100	16	theory	theory	NOUN
ajssms-1963	100	17	.	.	PUNCT
ajssms-1963	101	1	2.4	2.4	NUM
ajssms-1963	101	2	.	.	PUNCT
ajssms-1963	102	1	empirical	empirical	ADJ
ajssms-1963	102	2	studies	study	NOUN
ajssms-1963	102	3	ojeka	ojeka	VERB
ajssms-1963	102	4	(	(	PUNCT
ajssms-1963	102	5	2012	2012	NUM
ajssms-1963	102	6	)	)	PUNCT
ajssms-1963	102	7	employed	employ	VERB
ajssms-1963	102	8	non	non	ADJ
ajssms-1963	102	9	-	-	ADJ
ajssms-1963	102	10	probability	probability	ADJ
ajssms-1963	102	11	judgmental	judgmental	ADJ
ajssms-1963	102	12	sampling	sampling	NOUN
ajssms-1963	102	13	method	method	NOUN
ajssms-1963	102	14	and	and	CCONJ
ajssms-1963	102	15	spearman	spearman	NOUN
ajssms-1963	102	16	's	's	PART
ajssms-1963	102	17	rank	rank	NOUN
ajssms-1963	102	18	correlation	correlation	NOUN
ajssms-1963	102	19	for	for	ADP
ajssms-1963	102	20	hypothesis	hypothesis	NOUN
ajssms-1963	102	21	testing	testing	NOUN
ajssms-1963	102	22	to	to	PART
ajssms-1963	102	23	examine	examine	VERB
ajssms-1963	102	24	tax	tax	NOUN
ajssms-1963	102	25	policy	policy	NOUN
ajssms-1963	102	26	and	and	CCONJ
ajssms-1963	102	27	the	the	DET
ajssms-1963	102	28	growth	growth	NOUN
ajssms-1963	102	29	of	of	ADP
ajssms-1963	102	30	smes	sme	NOUN
ajssms-1963	102	31	in	in	ADP
ajssms-1963	102	32	nigeria	nigeria	PROPN
ajssms-1963	102	33	.	.	PUNCT
ajssms-1963	103	1	questionnaires	questionnaire	NOUN
ajssms-1963	103	2	were	be	AUX
ajssms-1963	103	3	distributed	distribute	VERB
ajssms-1963	103	4	to	to	ADP
ajssms-1963	103	5	smes	sme	NOUN
ajssms-1963	103	6	operators	operator	NOUN
ajssms-1963	103	7	in	in	ADP
ajssms-1963	103	8	zaria	zaria	PROPN
ajssms-1963	103	9	,	,	PUNCT
ajssms-1963	103	10	north	north	NOUN
ajssms-1963	103	11	central	central	ADJ
ajssms-1963	103	12	,	,	PUNCT
ajssms-1963	103	13	nigeria	nigeria	PROPN
ajssms-1963	103	14	and	and	CCONJ
ajssms-1963	103	15	the	the	DET
ajssms-1963	103	16	findings	finding	NOUN
ajssms-1963	103	17	revealed	reveal	VERB
ajssms-1963	103	18	that	that	SCONJ
ajssms-1963	103	19	most	most	ADJ
ajssms-1963	103	20	smes	sme	NOUN
ajssms-1963	103	21	surveyed	survey	VERB
ajssms-1963	103	22	were	be	AUX
ajssms-1963	103	23	faced	face	VERB
ajssms-1963	103	24	with	with	ADP
ajssms-1963	103	25	the	the	DET
ajssms-1963	103	26	problem	problem	NOUN
ajssms-1963	103	27	of	of	ADP
ajssms-1963	103	28	complex	complex	ADJ
ajssms-1963	103	29	tax	tax	NOUN
ajssms-1963	103	30	regulations	regulation	NOUN
ajssms-1963	103	31	,	,	PUNCT
ajssms-1963	103	32	high	high	ADJ
ajssms-1963	103	33	tax	tax	NOUN
ajssms-1963	103	34	rates	rate	NOUN
ajssms-1963	103	35	,	,	PUNCT
ajssms-1963	103	36	lack	lack	NOUN
ajssms-1963	103	37	of	of	ADP
ajssms-1963	103	38	proper	proper	ADJ
ajssms-1963	103	39	enlightenment	enlightenment	NOUN
ajssms-1963	103	40	or	or	CCONJ
ajssms-1963	103	41	education	education	NOUN
ajssms-1963	103	42	about	about	ADP
ajssms-1963	103	43	tax	tax	NOUN
ajssms-1963	103	44	related	relate	VERB
ajssms-1963	103	45	issues	issue	NOUN
ajssms-1963	103	46	,	,	PUNCT
ajssms-1963	103	47	and	and	CCONJ
ajssms-1963	103	48	multiple	multiple	ADJ
ajssms-1963	103	49	taxation	taxation	NOUN
ajssms-1963	103	50	.	.	PUNCT
ajssms-1963	104	1	the	the	DET
ajssms-1963	104	2	study	study	NOUN
ajssms-1963	104	3	also	also	ADV
ajssms-1963	104	4	found	find	VERB
ajssms-1963	104	5	a	a	DET
ajssms-1963	104	6	significant	significant	ADJ
ajssms-1963	104	7	negative	negative	ADJ
ajssms-1963	104	8	relationship	relationship	NOUN
ajssms-1963	104	9	between	between	ADP
ajssms-1963	104	10	taxes	taxis	NOUN
ajssms-1963	104	11	and	and	CCONJ
ajssms-1963	104	12	the	the	DET
ajssms-1963	104	13	business	business	NOUN
ajssms-1963	104	14	'	'	PART
ajssms-1963	104	15	ability	ability	NOUN
ajssms-1963	104	16	to	to	PART
ajssms-1963	104	17	sustain	sustain	VERB
ajssms-1963	104	18	itself	itself	PRON
ajssms-1963	104	19	and	and	CCONJ
ajssms-1963	104	20	to	to	PART
ajssms-1963	104	21	expand	expand	VERB
ajssms-1963	104	22	.	.	PUNCT
ajssms-1963	105	1	ocheni	ocheni	PROPN
ajssms-1963	105	2	(	(	PUNCT
ajssms-1963	105	3	2015	2015	NUM
ajssms-1963	105	4	)	)	PUNCT
ajssms-1963	105	5	investigated	investigate	VERB
ajssms-1963	105	6	the	the	DET
ajssms-1963	105	7	impact	impact	NOUN
ajssms-1963	105	8	analysis	analysis	NOUN
ajssms-1963	105	9	of	of	ADP
ajssms-1963	105	10	tax	tax	NOUN
ajssms-1963	105	11	policy	policy	NOUN
ajssms-1963	105	12	and	and	CCONJ
ajssms-1963	105	13	the	the	DET
ajssms-1963	105	14	performance	performance	NOUN
ajssms-1963	105	15	of	of	ADP
ajssms-1963	105	16	smes	sme	NOUN
ajssms-1963	105	17	in	in	ADP
ajssms-1963	105	18	the	the	DET
ajssms-1963	105	19	nigerian	nigerian	ADJ
ajssms-1963	105	20	economy	economy	NOUN
ajssms-1963	105	21	.	.	PUNCT
ajssms-1963	106	1	descriptive	descriptive	ADJ
ajssms-1963	106	2	survey	survey	PROPN
ajssms-1963	106	3	research	research	NOUN
ajssms-1963	106	4	design	design	NOUN
ajssms-1963	106	5	was	be	AUX
ajssms-1963	106	6	adopted	adopt	VERB
ajssms-1963	106	7	.	.	PUNCT
ajssms-1963	107	1	the	the	DET
ajssms-1963	107	2	population	population	NOUN
ajssms-1963	107	3	of	of	ADP
ajssms-1963	107	4	the	the	DET
ajssms-1963	107	5	study	study	NOUN
ajssms-1963	107	6	comprised	comprise	VERB
ajssms-1963	107	7	sixty	sixty	NUM
ajssms-1963	107	8	-	-	PUNCT
ajssms-1963	107	9	eight	eight	NUM
ajssms-1963	107	10	(	(	PUNCT
ajssms-1963	107	11	68	68	NUM
ajssms-1963	107	12	)	)	PUNCT
ajssms-1963	107	13	smes	sme	NOUN
ajssms-1963	107	14	currently	currently	ADV
ajssms-1963	107	15	operating	operate	VERB
ajssms-1963	107	16	in	in	ADP
ajssms-1963	107	17	kogi	kogi	PROPN
ajssms-1963	107	18	state	state	NOUN
ajssms-1963	107	19	and	and	CCONJ
ajssms-1963	107	20	fct	fct	NOUN
ajssms-1963	107	21	,	,	PUNCT
ajssms-1963	107	22	abuja	abuja	PROPN
ajssms-1963	107	23	.	.	PUNCT
ajssms-1963	108	1	their	their	PRON
ajssms-1963	108	2	727	727	NUM
ajssms-1963	108	3	personnel	personnel	NOUN
ajssms-1963	108	4	comprised	comprise	VERB
ajssms-1963	108	5	fifty	fifty	NUM
ajssms-1963	108	6	-	-	PUNCT
ajssms-1963	108	7	six	six	NUM
ajssms-1963	108	8	(	(	PUNCT
ajssms-1963	108	9	56	56	NUM
ajssms-1963	108	10	)	)	PUNCT
ajssms-1963	108	11	managers	manager	NOUN
ajssms-1963	108	12	and	and	CCONJ
ajssms-1963	108	13	671	671	NUM
ajssms-1963	108	14	accountants	accountant	NOUN
ajssms-1963	108	15	.	.	PUNCT
ajssms-1963	109	1	the	the	DET
ajssms-1963	109	2	sample	sample	NOUN
ajssms-1963	109	3	for	for	ADP
ajssms-1963	109	4	the	the	DET
ajssms-1963	109	5	study	study	NOUN
ajssms-1963	109	6	consisted	consist	VERB
ajssms-1963	109	7	of	of	ADP
ajssms-1963	109	8	two	two	NUM
ajssms-1963	109	9	hundred	hundred	NUM
ajssms-1963	109	10	and	and	CCONJ
ajssms-1963	109	11	fifty	fifty	NUM
ajssms-1963	109	12	-	-	PUNCT
ajssms-1963	109	13	eight	eight	NUM
ajssms-1963	109	14	(	(	PUNCT
ajssms-1963	109	15	258	258	NUM
ajssms-1963	109	16	)	)	PUNCT
ajssms-1963	109	17	respondents	respondent	NOUN
ajssms-1963	109	18	,	,	PUNCT
ajssms-1963	109	19	(	(	PUNCT
ajssms-1963	109	20	20	20	NUM
ajssms-1963	109	21	managers	manager	NOUN
ajssms-1963	109	22	and	and	CCONJ
ajssms-1963	109	23	238	238	NUM
ajssms-1963	109	24	accountants	accountant	NOUN
ajssms-1963	109	25	from	from	ADP
ajssms-1963	109	26	the	the	DET
ajssms-1963	109	27	two	two	NUM
ajssms-1963	109	28	states	state	NOUN
ajssms-1963	109	29	.	.	PUNCT
ajssms-1963	110	1	taro	taro	NOUN
ajssms-1963	110	2	yamani	yamani	PROPN
ajssms-1963	110	3	’s	’s	PART
ajssms-1963	110	4	sampling	sample	VERB
ajssms-1963	110	5	technique	technique	NOUN
ajssms-1963	110	6	formula	formula	NOUN
ajssms-1963	110	7	was	be	AUX
ajssms-1963	110	8	used	use	VERB
ajssms-1963	110	9	to	to	PART
ajssms-1963	110	10	select	select	VERB
ajssms-1963	110	11	the	the	DET
ajssms-1963	110	12	two	two	NUM
ajssms-1963	110	13	hundred	hundred	NUM
ajssms-1963	110	14	and	and	CCONJ
ajssms-1963	110	15	fifty	fifty	NUM
ajssms-1963	110	16	-	-	PUNCT
ajssms-1963	110	17	eight	eight	NUM
ajssms-1963	110	18	(	(	PUNCT
ajssms-1963	110	19	258	258	NUM
ajssms-1963	110	20	)	)	PUNCT
ajssms-1963	110	21	respondents	respondent	NOUN
ajssms-1963	110	22	,	,	PUNCT
ajssms-1963	110	23	representing	represent	VERB
ajssms-1963	110	24	36	36	NUM
ajssms-1963	110	25	%	%	NOUN
ajssms-1963	110	26	of	of	ADP
ajssms-1963	110	27	the	the	DET
ajssms-1963	110	28	population	population	NOUN
ajssms-1963	110	29	.	.	PUNCT
ajssms-1963	111	1	out	out	ADP
ajssms-1963	111	2	of	of	ADP
ajssms-1963	111	3	the	the	DET
ajssms-1963	111	4	two	two	NUM
ajssms-1963	111	5	hundred	hundred	NUM
ajssms-1963	111	6	and	and	CCONJ
ajssms-1963	111	7	fifty	fifty	NUM
ajssms-1963	111	8	-	-	PUNCT
ajssms-1963	111	9	eight	eight	NUM
ajssms-1963	111	10	(	(	PUNCT
ajssms-1963	111	11	258	258	NUM
ajssms-1963	111	12	)	)	PUNCT
ajssms-1963	111	13	copies	copy	NOUN
ajssms-1963	111	14	of	of	ADP
ajssms-1963	111	15	the	the	DET
ajssms-1963	111	16	questionnaire	questionnaire	NOUN
ajssms-1963	111	17	which	which	PRON
ajssms-1963	111	18	were	be	AUX
ajssms-1963	111	19	printed	print	VERB
ajssms-1963	111	20	and	and	CCONJ
ajssms-1963	111	21	distributed	distribute	VERB
ajssms-1963	111	22	,	,	PUNCT
ajssms-1963	111	23	sixty	sixty	NUM
ajssms-1963	111	24	-	-	PUNCT
ajssms-1963	111	25	eight	eight	NUM
ajssms-1963	111	26	were	be	AUX
ajssms-1963	111	27	not	not	PART
ajssms-1963	111	28	returned	return	VERB
ajssms-1963	111	29	,	,	PUNCT
ajssms-1963	111	30	while	while	SCONJ
ajssms-1963	111	31	one	one	NUM
ajssms-1963	111	32	hundred	hundred	NUM
ajssms-1963	111	33	and	and	CCONJ
ajssms-1963	111	34	ninety	ninety	NUM
ajssms-1963	111	35	(	(	PUNCT
ajssms-1963	111	36	190	190	NUM
ajssms-1963	111	37	)	)	PUNCT
ajssms-1963	111	38	copies	copy	NOUN
ajssms-1963	111	39	or	or	CCONJ
ajssms-1963	111	40	(	(	PUNCT
ajssms-1963	111	41	74	74	NUM
ajssms-1963	111	42	%	%	NOUN
ajssms-1963	111	43	)	)	PUNCT
ajssms-1963	111	44	of	of	ADP
ajssms-1963	111	45	the	the	DET
ajssms-1963	111	46	questionnaire	questionnaire	NOUN
ajssms-1963	111	47	were	be	AUX
ajssms-1963	111	48	retrieved	retrieve	VERB
ajssms-1963	111	49	.	.	PUNCT
ajssms-1963	112	1	of	of	ADP
ajssms-1963	112	2	the	the	DET
ajssms-1963	112	3	190	190	NUM
ajssms-1963	112	4	copies	copy	NOUN
ajssms-1963	112	5	,	,	PUNCT
ajssms-1963	112	6	fortysix	fortysix	NOUN
ajssms-1963	112	7	(	(	PUNCT
ajssms-1963	112	8	46	46	NUM
ajssms-1963	112	9	)	)	PUNCT
ajssms-1963	112	10	were	be	AUX
ajssms-1963	112	11	wrongly	wrongly	ADV
ajssms-1963	112	12	filled	fill	VERB
ajssms-1963	112	13	giving	give	VERB
ajssms-1963	112	14	a	a	DET
ajssms-1963	112	15	total	total	NOUN
ajssms-1963	112	16	of	of	ADP
ajssms-1963	112	17	one	one	NUM
ajssms-1963	112	18	hundred	hundred	NUM
ajssms-1963	112	19	and	and	CCONJ
ajssms-1963	112	20	forty	forty	NUM
ajssms-1963	112	21	-	-	PUNCT
ajssms-1963	112	22	four	four	NUM
ajssms-1963	112	23	(	(	PUNCT
ajssms-1963	112	24	144	144	NUM
ajssms-1963	112	25	)	)	PUNCT
ajssms-1963	112	26	copies	copy	NOUN
ajssms-1963	112	27	of	of	ADP
ajssms-1963	112	28	valid	valid	ADJ
ajssms-1963	112	29	questionnaire	questionnaire	NOUN
ajssms-1963	112	30	.	.	PUNCT
ajssms-1963	113	1	descriptive	descriptive	ADJ
ajssms-1963	113	2	statistics	statistic	NOUN
ajssms-1963	113	3	was	be	AUX
ajssms-1963	113	4	used	use	VERB
ajssms-1963	113	5	to	to	PART
ajssms-1963	113	6	analyze	analyze	VERB
ajssms-1963	113	7	the	the	DET
ajssms-1963	113	8	data	datum	NOUN
ajssms-1963	113	9	collected	collect	VERB
ajssms-1963	113	10	and	and	CCONJ
ajssms-1963	113	11	to	to	PART
ajssms-1963	113	12	obtain	obtain	VERB
ajssms-1963	113	13	the	the	DET
ajssms-1963	113	14	mean	mean	ADJ
ajssms-1963	113	15	assessment	assessment	NOUN
ajssms-1963	113	16	for	for	ADP
ajssms-1963	113	17	each	each	DET
ajssms-1963	113	18	scale	scale	NOUN
ajssms-1963	113	19	item	item	NOUN
ajssms-1963	113	20	.	.	PUNCT
ajssms-1963	114	1	the	the	DET
ajssms-1963	114	2	research	research	NOUN
ajssms-1963	114	3	hypotheses	hypothesis	NOUN
ajssms-1963	114	4	for	for	ADP
ajssms-1963	114	5	this	this	DET
ajssms-1963	114	6	study	study	NOUN
ajssms-1963	114	7	were	be	AUX
ajssms-1963	114	8	tested	test	VERB
ajssms-1963	114	9	using	use	VERB
ajssms-1963	114	10	z	z	NOUN
ajssms-1963	114	11	-	-	PUNCT
ajssms-1963	114	12	test	test	NOUN
ajssms-1963	114	13	statistics	statistic	NOUN
ajssms-1963	114	14	to	to	PART
ajssms-1963	114	15	establish	establish	VERB
ajssms-1963	114	16	p	p	PRON
ajssms-1963	114	17	<	<	X
ajssms-1963	114	18	0.05	0.05	NUM
ajssms-1963	114	19	significant	significant	ADJ
ajssms-1963	114	20	differences	difference	NOUN
ajssms-1963	114	21	.	.	PUNCT
ajssms-1963	115	1	the	the	DET
ajssms-1963	115	2	analysis	analysis	NOUN
ajssms-1963	115	3	revealed	reveal	VERB
ajssms-1963	115	4	that	that	SCONJ
ajssms-1963	115	5	there	there	PRON
ajssms-1963	115	6	is	be	VERB
ajssms-1963	115	7	no	no	DET
ajssms-1963	115	8	significant	significant	ADJ
ajssms-1963	115	9	difference	difference	NOUN
ajssms-1963	115	10	in	in	ADP
ajssms-1963	115	11	the	the	DET
ajssms-1963	115	12	mean	mean	ADJ
ajssms-1963	115	13	opinion	opinion	NOUN
ajssms-1963	115	14	scores	score	NOUN
ajssms-1963	115	15	of	of	ADP
ajssms-1963	115	16	managers	manager	NOUN
ajssms-1963	115	17	and	and	CCONJ
ajssms-1963	115	18	accountants	accountant	NOUN
ajssms-1963	115	19	on	on	ADP
ajssms-1963	115	20	the	the	DET
ajssms-1963	115	21	best	good	ADJ
ajssms-1963	115	22	tax	tax	NOUN
ajssms-1963	115	23	policy	policy	NOUN
ajssms-1963	115	24	that	that	PRON
ajssms-1963	115	25	encourages	encourage	VERB
ajssms-1963	115	26	tax	tax	NOUN
ajssms-1963	115	27	compliance	compliance	NOUN
ajssms-1963	115	28	by	by	ADP
ajssms-1963	115	29	smes	sme	NOUN
ajssms-1963	115	30	in	in	ADP
ajssms-1963	115	31	nigeria	nigeria	PROPN
ajssms-1963	115	32	.	.	PUNCT
ajssms-1963	116	1	it	it	PRON
ajssms-1963	116	2	was	be	AUX
ajssms-1963	116	3	also	also	ADV
ajssms-1963	116	4	revealed	reveal	VERB
ajssms-1963	116	5	that	that	SCONJ
ajssms-1963	116	6	there	there	PRON
ajssms-1963	116	7	is	be	VERB
ajssms-1963	116	8	no	no	DET
ajssms-1963	116	9	significant	significant	ADJ
ajssms-1963	116	10	difference	difference	NOUN
ajssms-1963	116	11	in	in	ADP
ajssms-1963	116	12	the	the	DET
ajssms-1963	116	13	mean	mean	ADJ
ajssms-1963	116	14	opinion	opinion	NOUN
ajssms-1963	116	15	scores	score	NOUN
ajssms-1963	116	16	of	of	ADP
ajssms-1963	116	17	managers	manager	NOUN
ajssms-1963	116	18	and	and	CCONJ
ajssms-1963	116	19	accountants	accountant	NOUN
ajssms-1963	116	20	of	of	ADP
ajssms-1963	116	21	the	the	DET
ajssms-1963	116	22	implications	implication	NOUN
ajssms-1963	116	23	of	of	ADP
ajssms-1963	116	24	tax	tax	NOUN
ajssms-1963	116	25	policy	policy	NOUN
ajssms-1963	116	26	on	on	ADP
ajssms-1963	116	27	smes	sme	NOUN
ajssms-1963	116	28	growth	growth	NOUN
ajssms-1963	116	29	.	.	PUNCT
ajssms-1963	117	1	the	the	DET
ajssms-1963	117	2	researcher	researcher	NOUN
ajssms-1963	117	3	did	do	AUX
ajssms-1963	117	4	not	not	PART
ajssms-1963	117	5	use	use	VERB
ajssms-1963	117	6	efficient	efficient	ADJ
ajssms-1963	117	7	statistical	statistical	ADJ
ajssms-1963	117	8	tools	tool	NOUN
ajssms-1963	117	9	such	such	ADJ
ajssms-1963	117	10	as	as	ADP
ajssms-1963	117	11	regression	regression	NOUN
ajssms-1963	117	12	,	,	PUNCT
ajssms-1963	117	13	but	but	CCONJ
ajssms-1963	117	14	only	only	ADV
ajssms-1963	117	15	percentages	percentage	NOUN
ajssms-1963	117	16	,	,	PUNCT
ajssms-1963	117	17	graph	graph	NOUN
ajssms-1963	117	18	and	and	CCONJ
ajssms-1963	117	19	chart	chart	NOUN
ajssms-1963	117	20	to	to	PART
ajssms-1963	117	21	analyze	analyze	VERB
ajssms-1963	117	22	the	the	DET
ajssms-1963	117	23	data	datum	NOUN
ajssms-1963	117	24	.	.	PUNCT
ajssms-1963	118	1	also	also	ADV
ajssms-1963	118	2	,	,	PUNCT
ajssms-1963	118	3	the	the	DET
ajssms-1963	118	4	researcher	researcher	NOUN
ajssms-1963	118	5	made	make	VERB
ajssms-1963	118	6	use	use	NOUN
ajssms-1963	118	7	of	of	ADP
ajssms-1963	118	8	gdp	gdp	NOUN
ajssms-1963	118	9	as	as	ADP
ajssms-1963	118	10	a	a	DET
ajssms-1963	118	11	measure	measure	NOUN
ajssms-1963	118	12	of	of	ADP
ajssms-1963	118	13	economic	economic	ADJ
ajssms-1963	118	14	growth	growth	NOUN
ajssms-1963	118	15	but	but	CCONJ
ajssms-1963	118	16	failed	fail	VERB
ajssms-1963	118	17	to	to	PART
ajssms-1963	118	18	consider	consider	VERB
ajssms-1963	118	19	and	and	CCONJ
ajssms-1963	118	20	specify	specify	VERB
ajssms-1963	118	21	his	his	PRON
ajssms-1963	118	22	exact	exact	ADJ
ajssms-1963	118	23	study	study	NOUN
ajssms-1963	118	24	period	period	NOUN
ajssms-1963	118	25	.	.	PUNCT
ajssms-1963	119	1	furthermore	furthermore	ADV
ajssms-1963	119	2	,	,	PUNCT
ajssms-1963	119	3	he	he	PRON
ajssms-1963	119	4	did	do	AUX
ajssms-1963	119	5	not	not	PART
ajssms-1963	119	6	explicitly	explicitly	ADV
ajssms-1963	119	7	state	state	VERB
ajssms-1963	119	8	the	the	DET
ajssms-1963	119	9	analytical	analytical	ADJ
ajssms-1963	119	10	statistical	statistical	ADJ
ajssms-1963	119	11	package	package	NOUN
ajssms-1963	119	12	used	use	VERB
ajssms-1963	119	13	such	such	ADJ
ajssms-1963	119	14	as	as	ADP
ajssms-1963	119	15	spss	spss	NOUN
ajssms-1963	119	16	or	or	CCONJ
ajssms-1963	119	17	e	e	NOUN
ajssms-1963	119	18	-	-	NOUN
ajssms-1963	119	19	view	view	ADJ
ajssms-1963	119	20	software	software	NOUN
ajssms-1963	119	21	statistical	statistical	ADJ
ajssms-1963	119	22	package	package	NOUN
ajssms-1963	119	23	.	.	PUNCT
ajssms-1963	120	1	these	these	PRON
ajssms-1963	120	2	are	be	AUX
ajssms-1963	120	3	some	some	PRON
ajssms-1963	120	4	of	of	ADP
ajssms-1963	120	5	the	the	DET
ajssms-1963	120	6	identified	identify	VERB
ajssms-1963	120	7	research	research	NOUN
ajssms-1963	120	8	gaps	gap	NOUN
ajssms-1963	120	9	that	that	SCONJ
ajssms-1963	120	10	this	this	DET
ajssms-1963	120	11	study	study	NOUN
ajssms-1963	120	12	intends	intend	VERB
ajssms-1963	120	13	to	to	PART
ajssms-1963	120	14	fill	fill	VERB
ajssms-1963	120	15	.	.	PUNCT
ajssms-1963	121	1	the	the	DET
ajssms-1963	121	2	study	study	NOUN
ajssms-1963	121	3	also	also	ADV
ajssms-1963	121	4	makes	make	VERB
ajssms-1963	121	5	use	use	NOUN
ajssms-1963	121	6	of	of	ADP
ajssms-1963	121	7	secondary	secondary	ADJ
ajssms-1963	121	8	data	datum	NOUN
ajssms-1963	121	9	from	from	ADP
ajssms-1963	121	10	2007	2007	NUM
ajssms-1963	121	11	to	to	ADP
ajssms-1963	121	12	2019	2019	NUM
ajssms-1963	121	13	and	and	CCONJ
ajssms-1963	121	14	adopts	adopt	VERB
ajssms-1963	121	15	various	various	ADJ
ajssms-1963	121	16	types	type	NOUN
ajssms-1963	121	17	of	of	ADP
ajssms-1963	121	18	taxes	taxis	NOUN
ajssms-1963	121	19	such	such	ADJ
ajssms-1963	121	20	as	as	ADP
ajssms-1963	121	21	value	value	NOUN
ajssms-1963	121	22	added	add	VERB
ajssms-1963	121	23	tax	tax	NOUN
ajssms-1963	121	24	,	,	PUNCT
ajssms-1963	121	25	custom	custom	NOUN
ajssms-1963	121	26	and	and	CCONJ
ajssms-1963	121	27	excise	excise	NOUN
ajssms-1963	121	28	duty	duty	NOUN
ajssms-1963	121	29	and	and	CCONJ
ajssms-1963	121	30	company	company	NOUN
ajssms-1963	121	31	income	income	NOUN
ajssms-1963	121	32	tax	tax	NOUN
ajssms-1963	121	33	to	to	PART
ajssms-1963	121	34	examine	examine	VERB
ajssms-1963	121	35	their	their	PRON
ajssms-1963	121	36	effects	effect	NOUN
ajssms-1963	121	37	on	on	ADP
ajssms-1963	121	38	the	the	DET
ajssms-1963	121	39	growth	growth	NOUN
ajssms-1963	121	40	of	of	ADP
ajssms-1963	121	41	smes	sme	NOUN
ajssms-1963	121	42	.	.	PUNCT
ajssms-1963	122	1	3	3	X
ajssms-1963	122	2	.	.	X
ajssms-1963	122	3	methodology	methodology	NOUN
ajssms-1963	122	4	this	this	DET
ajssms-1963	122	5	study	study	NOUN
ajssms-1963	122	6	adopted	adopt	VERB
ajssms-1963	122	7	an	an	DET
ajssms-1963	122	8	econometric	econometric	ADJ
ajssms-1963	122	9	approach	approach	NOUN
ajssms-1963	122	10	in	in	ADP
ajssms-1963	122	11	its	its	PRON
ajssms-1963	122	12	empirical	empirical	ADJ
ajssms-1963	122	13	analysis	analysis	NOUN
ajssms-1963	122	14	of	of	ADP
ajssms-1963	122	15	the	the	DET
ajssms-1963	122	16	impact	impact	NOUN
ajssms-1963	122	17	of	of	ADP
ajssms-1963	122	18	taxation	taxation	NOUN
ajssms-1963	122	19	on	on	ADP
ajssms-1963	122	20	the	the	DET
ajssms-1963	122	21	growth	growth	NOUN
ajssms-1963	122	22	of	of	ADP
ajssms-1963	122	23	smes	sme	NOUN
ajssms-1963	122	24	in	in	ADP
ajssms-1963	122	25	nigeria	nigeria	PROPN
ajssms-1963	122	26	.	.	PUNCT
ajssms-1963	123	1	the	the	DET
ajssms-1963	123	2	technique	technique	NOUN
ajssms-1963	123	3	of	of	ADP
ajssms-1963	123	4	analysis	analysis	NOUN
ajssms-1963	123	5	is	be	AUX
ajssms-1963	123	6	co	co	NOUN
ajssms-1963	123	7	-	-	NOUN
ajssms-1963	123	8	integration	integration	NOUN
ajssms-1963	123	9	and	and	CCONJ
ajssms-1963	123	10	error	error	NOUN
ajssms-1963	123	11	correction	correction	NOUN
ajssms-1963	123	12	modelling	modelling	NOUN
ajssms-1963	123	13	.	.	PUNCT
ajssms-1963	124	1	this	this	DET
ajssms-1963	124	2	technique	technique	NOUN
ajssms-1963	124	3	is	be	AUX
ajssms-1963	124	4	chosen	choose	VERB
ajssms-1963	124	5	in	in	ADP
ajssms-1963	124	6	order	order	NOUN
ajssms-1963	124	7	to	to	PART
ajssms-1963	124	8	determine	determine	VERB
ajssms-1963	124	9	whether	whether	SCONJ
ajssms-1963	124	10	there	there	PRON
ajssms-1963	124	11	is	be	VERB
ajssms-1963	124	12	the	the	DET
ajssms-1963	124	13	existence	existence	NOUN
ajssms-1963	124	14	of	of	ADP
ajssms-1963	124	15	a	a	DET
ajssms-1963	124	16	long	long	ADJ
ajssms-1963	124	17	run	run	NOUN
ajssms-1963	124	18	equilibrium	equilibrium	NOUN
ajssms-1963	124	19	relationship	relationship	NOUN
ajssms-1963	124	20	in	in	ADP
ajssms-1963	124	21	the	the	DET
ajssms-1963	124	22	series	series	NOUN
ajssms-1963	124	23	.	.	PUNCT
ajssms-1963	125	1	data	datum	NOUN
ajssms-1963	125	2	for	for	ADP
ajssms-1963	125	3	this	this	DET
ajssms-1963	125	4	study	study	NOUN
ajssms-1963	125	5	was	be	AUX
ajssms-1963	125	6	gathered	gather	VERB
ajssms-1963	125	7	from	from	ADP
ajssms-1963	125	8	central	central	ADJ
ajssms-1963	125	9	bank	bank	PROPN
ajssms-1963	125	10	of	of	ADP
ajssms-1963	125	11	nigeria	nigeria	PROPN
ajssms-1963	125	12	statistical	statistical	ADJ
ajssms-1963	125	13	bulletin	bulletin	NOUN
ajssms-1963	125	14	and	and	CCONJ
ajssms-1963	125	15	smedan	smedan	NOUN
ajssms-1963	125	16	.	.	PUNCT
ajssms-1963	126	1	the	the	DET
ajssms-1963	126	2	time	time	NOUN
ajssms-1963	126	3	frame	frame	NOUN
ajssms-1963	126	4	is	be	AUX
ajssms-1963	126	5	thirteen	thirteen	NUM
ajssms-1963	126	6	years	year	NOUN
ajssms-1963	126	7	period	period	NOUN
ajssms-1963	126	8	from	from	ADP
ajssms-1963	126	9	2007	2007	NUM
ajssms-1963	126	10	to	to	ADP
ajssms-1963	126	11	2019	2019	NUM
ajssms-1963	126	12	.	.	PUNCT
ajssms-1963	127	1	the	the	DET
ajssms-1963	127	2	population	population	NOUN
ajssms-1963	127	3	of	of	ADP
ajssms-1963	127	4	this	this	DET
ajssms-1963	127	5	study	study	NOUN
ajssms-1963	127	6	comprised	comprise	VERB
ajssms-1963	127	7	of	of	ADP
ajssms-1963	127	8	all	all	DET
ajssms-1963	127	9	smes	sme	NOUN
ajssms-1963	127	10	in	in	ADP
ajssms-1963	127	11	nigeria	nigeria	PROPN
ajssms-1963	127	12	,	,	PUNCT
ajssms-1963	127	13	which	which	PRON
ajssms-1963	127	14	according	accord	VERB
ajssms-1963	127	15	to	to	ADP
ajssms-1963	127	16	smedan	smedan	ADJ
ajssms-1963	127	17	and	and	CCONJ
ajssms-1963	127	18	national	national	ADJ
ajssms-1963	127	19	bureau	bureau	PROPN
ajssms-1963	127	20	of	of	ADP
ajssms-1963	127	21	statistics	statistics	PROPN
ajssms-1963	127	22	is	be	AUX
ajssms-1963	127	23	72,838	72,838	NUM
ajssms-1963	127	24	.	.	PUNCT
ajssms-1963	128	1	the	the	DET
ajssms-1963	128	2	types	type	NOUN
ajssms-1963	128	3	of	of	ADP
ajssms-1963	128	4	taxes	taxis	NOUN
ajssms-1963	128	5	used	use	VERB
ajssms-1963	128	6	to	to	PART
ajssms-1963	128	7	assess	assess	VERB
ajssms-1963	128	8	the	the	DET
ajssms-1963	128	9	impact	impact	NOUN
ajssms-1963	128	10	of	of	ADP
ajssms-1963	128	11	taxation	taxation	NOUN
ajssms-1963	128	12	are	be	AUX
ajssms-1963	128	13	;	;	PUNCT
ajssms-1963	128	14	value	value	NOUN
ajssms-1963	128	15	added	add	VERB
ajssms-1963	128	16	tax	tax	NOUN
ajssms-1963	128	17	,	,	PUNCT
ajssms-1963	128	18	custom	custom	NOUN
ajssms-1963	128	19	and	and	CCONJ
ajssms-1963	128	20	excise	excise	NOUN
ajssms-1963	128	21	duty	duty	NOUN
ajssms-1963	128	22	and	and	CCONJ
ajssms-1963	128	23	company	company	NOUN
ajssms-1963	128	24	income	income	NOUN
ajssms-1963	128	25	tax	tax	NOUN
ajssms-1963	128	26	,	,	PUNCT
ajssms-1963	128	27	while	while	SCONJ
ajssms-1963	128	28	the	the	DET
ajssms-1963	128	29	proxy	proxy	NOUN
ajssms-1963	128	30	used	use	VERB
ajssms-1963	128	31	for	for	ADP
ajssms-1963	128	32	the	the	DET
ajssms-1963	128	33	growth	growth	NOUN
ajssms-1963	128	34	of	of	ADP
ajssms-1963	128	35	smes	sme	NOUN
ajssms-1963	128	36	is	be	AUX
ajssms-1963	128	37	sme	sme	PROPN
ajssms-1963	128	38	’s	’s	PART
ajssms-1963	128	39	contributions	contribution	NOUN
ajssms-1963	128	40	to	to	ADP
ajssms-1963	128	41	gdp	gdp	NOUN
ajssms-1963	128	42	.	.	PUNCT
ajssms-1963	129	1	the	the	DET
ajssms-1963	129	2	theoretical	theoretical	ADJ
ajssms-1963	129	3	base	base	NOUN
ajssms-1963	129	4	of	of	ADP
ajssms-1963	129	5	the	the	DET
ajssms-1963	129	6	study	study	NOUN
ajssms-1963	129	7	is	be	AUX
ajssms-1963	129	8	ability	ability	NOUN
ajssms-1963	129	9	-	-	PUNCT
ajssms-1963	129	10	to	to	ADP
ajssms-1963	129	11	-	-	PUNCT
ajssms-1963	129	12	pay	pay	NOUN
ajssms-1963	129	13	,	,	PUNCT
ajssms-1963	129	14	anchored	anchor	VERB
ajssms-1963	129	15	on	on	ADP
ajssms-1963	129	16	the	the	DET
ajssms-1963	129	17	john	john	PROPN
ajssms-1963	129	18	stuart	stuart	PROPN
ajssms-1963	129	19	mill	mill	PROPN
ajssms-1963	129	20	led	lead	VERB
ajssms-1963	129	21	growth	growth	NOUN
ajssms-1963	129	22	hypothesis	hypothesis	NOUN
ajssms-1963	129	23	.	.	PUNCT
ajssms-1963	130	1	this	this	DET
ajssms-1963	130	2	hypothesis	hypothesis	NOUN
ajssms-1963	130	3	emphasized	emphasize	VERB
ajssms-1963	130	4	that	that	SCONJ
ajssms-1963	130	5	public	public	ADJ
ajssms-1963	130	6	expenditure	expenditure	NOUN
ajssms-1963	130	7	should	should	AUX
ajssms-1963	130	8	come	come	VERB
ajssms-1963	130	9	from	from	ADP
ajssms-1963	130	10	him	he	PRON
ajssms-1963	130	11	that	that	DET
ajssms-1963	130	12	hath	hath	NOUN
ajssms-1963	130	13	instead	instead	ADV
ajssms-1963	130	14	of	of	ADP
ajssms-1963	130	15	him	he	PRON
ajssms-1963	130	16	that	that	PRON
ajssms-1963	130	17	hath	hath	VERB
ajssms-1963	130	18	not	not	PART
ajssms-1963	130	19	.	.	PUNCT
ajssms-1963	131	1	this	this	DET
ajssms-1963	131	2	taxation	taxation	NOUN
ajssms-1963	131	3	theory	theory	NOUN
ajssms-1963	131	4	stressed	stress	VERB
ajssms-1963	131	5	that	that	SCONJ
ajssms-1963	131	6	tax	tax	NOUN
ajssms-1963	131	7	is	be	AUX
ajssms-1963	131	8	a	a	DET
ajssms-1963	131	9	key	key	ADJ
ajssms-1963	131	10	factor	factor	NOUN
ajssms-1963	131	11	affecting	affect	VERB
ajssms-1963	131	12	government	government	NOUN
ajssms-1963	131	13	infrastructures	infrastructure	NOUN
ajssms-1963	131	14	.	.	PUNCT
ajssms-1963	132	1	the	the	DET
ajssms-1963	132	2	model	model	NOUN
ajssms-1963	132	3	which	which	PRON
ajssms-1963	132	4	draws	draw	VERB
ajssms-1963	132	5	considerably	considerably	ADV
ajssms-1963	132	6	from	from	ADP
ajssms-1963	132	7	the	the	DET
ajssms-1963	132	8	literature	literature	NOUN
ajssms-1963	132	9	is	be	AUX
ajssms-1963	132	10	functionally	functionally	ADV
ajssms-1963	132	11	specified	specify	VERB
ajssms-1963	132	12	as	as	SCONJ
ajssms-1963	132	13	follows	follow	VERB
ajssms-1963	132	14	:	:	PUNCT
ajssms-1963	132	15	(	(	PUNCT
ajssms-1963	132	16	1	1	X
ajssms-1963	132	17	)	)	PUNCT
ajssms-1963	132	18	equation	equation	NOUN
ajssms-1963	132	19	(	(	PUNCT
ajssms-1963	132	20	1	1	X
ajssms-1963	132	21	)	)	PUNCT
ajssms-1963	132	22	is	be	AUX
ajssms-1963	132	23	transformed	transform	VERB
ajssms-1963	132	24	into	into	ADP
ajssms-1963	132	25	an	an	DET
ajssms-1963	132	26	econometric	econometric	ADJ
ajssms-1963	132	27	form	form	NOUN
ajssms-1963	132	28	to	to	PART
ajssms-1963	132	29	include	include	VERB
ajssms-1963	132	30	the	the	DET
ajssms-1963	132	31	error	error	NOUN
ajssms-1963	132	32	term	term	NOUN
ajssms-1963	132	33	as	as	SCONJ
ajssms-1963	132	34	follows	follow	VERB
ajssms-1963	132	35	:	:	PUNCT
ajssms-1963	132	36	(	(	PUNCT
ajssms-1963	132	37	2	2	X
ajssms-1963	132	38	)	)	PUNCT
ajssms-1963	132	39	where	where	SCONJ
ajssms-1963	132	40	:	:	PUNCT
ajssms-1963	132	41	gsme	gsme	NOUN
ajssms-1963	132	42	=	=	PUNCT
ajssms-1963	132	43	smes	sme	NOUN
ajssms-1963	132	44	growth	growth	NOUN
ajssms-1963	132	45	,	,	PUNCT
ajssms-1963	132	46	which	which	PRON
ajssms-1963	132	47	is	be	AUX
ajssms-1963	132	48	proxied	proxie	VERB
ajssms-1963	132	49	by	by	ADP
ajssms-1963	132	50	smes	sme	NOUN
ajssms-1963	132	51	contribution	contribution	NOUN
ajssms-1963	132	52	to	to	ADP
ajssms-1963	132	53	gdp	gdp	NOUN
ajssms-1963	132	54	;	;	PUNCT
ajssms-1963	132	55	vat	vat	NOUN
ajssms-1963	132	56	=	=	SYM
ajssms-1963	132	57	value	value	NOUN
ajssms-1963	132	58	added	add	VERB
ajssms-1963	132	59	tax	tax	NOUN
ajssms-1963	132	60	;	;	PUNCT
ajssms-1963	132	61	cedt	cedt	NOUN
ajssms-1963	132	62	=	=	SYM
ajssms-1963	132	63	custom	custom	NOUN
ajssms-1963	132	64	and	and	CCONJ
ajssms-1963	132	65	excise	excise	NOUN
ajssms-1963	132	66	duty	duty	NOUN
ajssms-1963	132	67	;	;	PUNCT
ajssms-1963	132	68	cit	cit	PROPN
ajssms-1963	132	69	=	=	PROPN
ajssms-1963	132	70	company	company	NOUN
ajssms-1963	132	71	income	income	NOUN
ajssms-1963	132	72	tax	tax	NOUN
ajssms-1963	132	73	;	;	PUNCT
ajssms-1963	132	74	t	t	NOUN
ajssms-1963	132	75	=	=	PUNCT
ajssms-1963	132	76	stochastic	stochastic	NOUN
ajssms-1963	132	77	or	or	CCONJ
ajssms-1963	132	78	error	error	NOUN
ajssms-1963	132	79	term	term	NOUN
ajssms-1963	132	80	;	;	PUNCT
ajssms-1963	132	81	0	0	ADJ
ajssms-1963	132	82	=	=	SYM
ajssms-1963	132	83	constant	constant	ADJ
ajssms-1963	132	84	term	term	NOUN
ajssms-1963	132	85	and	and	CCONJ
ajssms-1963	132	86	1	1	NUM
ajssms-1963	132	87	3	3	NUM
ajssms-1963	133	1	=	=	SYM
ajssms-1963	133	2	coefficients	coefficient	NOUN
ajssms-1963	133	3	of	of	ADP
ajssms-1963	133	4	the	the	DET
ajssms-1963	133	5	explanatory	explanatory	ADJ
ajssms-1963	133	6	variables	variable	NOUN
ajssms-1963	133	7	,	,	PUNCT
ajssms-1963	133	8	which	which	PRON
ajssms-1963	133	9	a	a	DET
ajssms-1963	133	10	priori	priori	NOUN
ajssms-1963	133	11	are	be	AUX
ajssms-1963	133	12	all	all	PRON
ajssms-1963	133	13	expected	expect	VERB
ajssms-1963	133	14	to	to	PART
ajssms-1963	133	15	be	be	AUX
ajssms-1963	133	16	<	<	X
ajssms-1963	133	17	0	0	NUM
ajssms-1963	133	18	.	.	NOUN
ajssms-1963	133	19	4	4	NUM
ajssms-1963	133	20	.	.	NOUN
ajssms-1963	133	21	results	result	NOUN
ajssms-1963	133	22	and	and	CCONJ
ajssms-1963	133	23	discussion	discussion	NOUN
ajssms-1963	133	24	4.1	4.1	NUM
ajssms-1963	133	25	.	.	PUNCT
ajssms-1963	134	1	unit	unit	NOUN
ajssms-1963	134	2	root	root	PROPN
ajssms-1963	134	3	test	test	PROPN
ajssms-1963	134	4	econometric	econometric	PROPN
ajssms-1963	134	5	studies	study	NOUN
ajssms-1963	134	6	have	have	AUX
ajssms-1963	134	7	shown	show	VERB
ajssms-1963	134	8	that	that	SCONJ
ajssms-1963	134	9	most	most	ADJ
ajssms-1963	134	10	financial	financial	ADJ
ajssms-1963	134	11	and	and	CCONJ
ajssms-1963	134	12	macro	macro	ADJ
ajssms-1963	134	13	-	-	ADJ
ajssms-1963	134	14	economic	economic	ADJ
ajssms-1963	134	15	time	time	NOUN
ajssms-1963	134	16	series	series	PROPN
ajssms-1963	134	17	variables	variable	NOUN
ajssms-1963	134	18	are	be	AUX
ajssms-1963	134	19	nonstationary	nonstationary	ADJ
ajssms-1963	134	20	and	and	CCONJ
ajssms-1963	134	21	using	use	VERB
ajssms-1963	134	22	non	non	ADJ
ajssms-1963	134	23	-	-	ADJ
ajssms-1963	134	24	stationary	stationary	ADJ
ajssms-1963	134	25	variables	variable	NOUN
ajssms-1963	134	26	lead	lead	VERB
ajssms-1963	134	27	to	to	ADP
ajssms-1963	134	28	spurious	spurious	ADJ
ajssms-1963	134	29	regression	regression	NOUN
ajssms-1963	134	30	(	(	PUNCT
ajssms-1963	134	31	engle	engle	NOUN
ajssms-1963	134	32	,	,	PUNCT
ajssms-1963	134	33	1987	1987	NUM
ajssms-1963	134	34	)	)	PUNCT
ajssms-1963	134	35	.	.	PUNCT
ajssms-1963	135	1	to	to	PART
ajssms-1963	135	2	test	test	VERB
ajssms-1963	135	3	for	for	ADP
ajssms-1963	135	4	the	the	DET
ajssms-1963	135	5	asian	asian	ADJ
ajssms-1963	135	6	journal	journal	NOUN
ajssms-1963	135	7	of	of	ADP
ajssms-1963	135	8	social	social	ADJ
ajssms-1963	135	9	sciences	sciences	PROPN
ajssms-1963	135	10	and	and	CCONJ
ajssms-1963	135	11	management	management	NOUN
ajssms-1963	135	12	studies	study	NOUN
ajssms-1963	135	13	,	,	PUNCT
ajssms-1963	135	14	2020	2020	NUM
ajssms-1963	135	15	,	,	PUNCT
ajssms-1963	135	16	7(3	7(3	NUM
ajssms-1963	135	17	):	):	PUNCT
ajssms-1963	135	18	229	229	NUM
ajssms-1963	135	19	-	-	SYM
ajssms-1963	135	20	235	235	NUM
ajssms-1963	135	21	233	233	NUM
ajssms-1963	135	22	©	©	PROPN
ajssms-1963	135	23	2020	2020	NUM
ajssms-1963	135	24	by	by	ADP
ajssms-1963	135	25	the	the	DET
ajssms-1963	135	26	authors	author	NOUN
ajssms-1963	135	27	;	;	PUNCT
ajssms-1963	135	28	licensee	licensee	PROPN
ajssms-1963	135	29	asian	asian	ADJ
ajssms-1963	135	30	online	online	PROPN
ajssms-1963	135	31	journal	journal	PROPN
ajssms-1963	135	32	publishing	publishing	PROPN
ajssms-1963	135	33	group	group	PROPN
ajssms-1963	135	34	stationarity	stationarity	NOUN
ajssms-1963	135	35	,	,	PUNCT
ajssms-1963	135	36	the	the	DET
ajssms-1963	135	37	augmented	augment	VERB
ajssms-1963	135	38	dickey	dickey	NOUN
ajssms-1963	135	39	-	-	PUNCT
ajssms-1963	135	40	fuller	full	ADJ
ajssms-1963	135	41	(	(	PUNCT
ajssms-1963	135	42	adf	adf	NOUN
ajssms-1963	135	43	)	)	PUNCT
ajssms-1963	135	44	unit	unit	NOUN
ajssms-1963	135	45	root	root	NOUN
ajssms-1963	135	46	test	test	NOUN
ajssms-1963	135	47	technique	technique	NOUN
ajssms-1963	135	48	was	be	AUX
ajssms-1963	135	49	used	use	VERB
ajssms-1963	135	50	to	to	PART
ajssms-1963	135	51	ascertain	ascertain	VERB
ajssms-1963	135	52	whether	whether	SCONJ
ajssms-1963	135	53	the	the	DET
ajssms-1963	135	54	four	four	NUM
ajssms-1963	135	55	variables	variable	NOUN
ajssms-1963	135	56	used	use	VERB
ajssms-1963	135	57	in	in	ADP
ajssms-1963	135	58	the	the	DET
ajssms-1963	135	59	study	study	NOUN
ajssms-1963	135	60	exhibit	exhibit	NOUN
ajssms-1963	135	61	unit	unit	NOUN
ajssms-1963	135	62	root	root	NOUN
ajssms-1963	135	63	property	property	NOUN
ajssms-1963	135	64	.	.	PUNCT
ajssms-1963	136	1	the	the	DET
ajssms-1963	136	2	result	result	NOUN
ajssms-1963	136	3	of	of	ADP
ajssms-1963	136	4	unit	unit	NOUN
ajssms-1963	136	5	root	root	NOUN
ajssms-1963	136	6	test	test	NOUN
ajssms-1963	136	7	is	be	AUX
ajssms-1963	136	8	presented	present	VERB
ajssms-1963	136	9	in	in	ADP
ajssms-1963	136	10	table	table	NOUN
ajssms-1963	136	11	1	1	NUM
ajssms-1963	136	12	.	.	PUNCT
ajssms-1963	137	1	table-1	table-1	NUM
ajssms-1963	137	2	.	.	PUNCT
ajssms-1963	137	3	traditional	traditional	ADJ
ajssms-1963	137	4	unit	unit	NOUN
ajssms-1963	137	5	root	root	PROPN
ajssms-1963	137	6	test	test	NOUN
ajssms-1963	137	7	result	result	NOUN
ajssms-1963	137	8	(	(	PUNCT
ajssms-1963	137	9	trend	trend	NOUN
ajssms-1963	137	10	and	and	CCONJ
ajssms-1963	137	11	intercept	intercept	NOUN
ajssms-1963	137	12	)	)	PUNCT
ajssms-1963	137	13	.	.	PUNCT
ajssms-1963	138	1	variables	variables	PROPN
ajssms-1963	138	2	adf	adf	PROPN
ajssms-1963	138	3	-	-	PUNCT
ajssms-1963	138	4	statistics	statistic	NOUN
ajssms-1963	138	5	critical	critical	ADJ
ajssms-1963	138	6	values	value	NOUN
ajssms-1963	138	7	order	order	NOUN
ajssms-1963	138	8	of	of	ADP
ajssms-1963	138	9	integration	integration	NOUN
ajssms-1963	138	10	gsme	gsme	NOUN
ajssms-1963	138	11	-7.790918	-7.790918	PROPN
ajssms-1963	138	12	-4.356068	-4.356068	VERB
ajssms-1963	138	13	*	*	PUNCT
ajssms-1963	139	1	i(0	i(0	PROPN
ajssms-1963	139	2	)	)	PUNCT
ajssms-1963	139	3	cedt	cedt	PROPN
ajssms-1963	139	4	-5.819927	-5.819927	PROPN
ajssms-1963	139	5	-4.374307	-4.374307	PROPN
ajssms-1963	139	6	*	*	PUNCT
ajssms-1963	139	7	i(0	i(0	NOUN
ajssms-1963	139	8	)	)	PUNCT
ajssms-1963	139	9	vat	vat	NOUN
ajssms-1963	139	10	-3.645969	-3.645969	ADV
ajssms-1963	139	11	-3.574244	-3.574244	PROPN
ajssms-1963	139	12	*	*	PROPN
ajssms-1963	139	13	*	*	PUNCT
ajssms-1963	139	14	i(1	i(1	PROPN
ajssms-1963	139	15	)	)	PUNCT
ajssms-1963	139	16	cit	cit	PROPN
ajssms-1963	139	17	-4.29157	-4.29157	PROPN
ajssms-1963	139	18	-3.595026	-3.595026	PROPN
ajssms-1963	139	19	*	*	PUNCT
ajssms-1963	139	20	*	*	PUNCT
ajssms-1963	139	21	i(0	i(0	NOUN
ajssms-1963	139	22	)	)	PUNCT
ajssms-1963	139	23	note	note	NOUN
ajssms-1963	139	24	:	:	PUNCT
ajssms-1963	140	1	*	*	PUNCT
ajssms-1963	140	2	and	and	CCONJ
ajssms-1963	140	3	*	*	PUNCT
ajssms-1963	140	4	*	*	NOUN
ajssms-1963	140	5	indicate	indicate	VERB
ajssms-1963	140	6	significance	significance	NOUN
ajssms-1963	140	7	at	at	ADP
ajssms-1963	140	8	1	1	NUM
ajssms-1963	140	9	%	%	NOUN
ajssms-1963	140	10	and	and	CCONJ
ajssms-1963	140	11	5	5	NUM
ajssms-1963	140	12	%	%	NOUN
ajssms-1963	140	13	levels	level	NOUN
ajssms-1963	140	14	respectively	respectively	ADV
ajssms-1963	140	15	.	.	PUNCT
ajssms-1963	141	1	from	from	ADP
ajssms-1963	141	2	table	table	NOUN
ajssms-1963	141	3	1	1	NUM
ajssms-1963	141	4	,	,	PUNCT
ajssms-1963	141	5	the	the	DET
ajssms-1963	141	6	traditional	traditional	ADJ
ajssms-1963	141	7	test	test	NOUN
ajssms-1963	141	8	of	of	ADP
ajssms-1963	141	9	the	the	DET
ajssms-1963	141	10	adf	adf	PROPN
ajssms-1963	141	11	indicates	indicate	VERB
ajssms-1963	141	12	that	that	SCONJ
ajssms-1963	141	13	three	three	NUM
ajssms-1963	141	14	(	(	PUNCT
ajssms-1963	141	15	3	3	NUM
ajssms-1963	141	16	)	)	PUNCT
ajssms-1963	141	17	of	of	ADP
ajssms-1963	141	18	the	the	DET
ajssms-1963	141	19	variables	variable	NOUN
ajssms-1963	141	20	,	,	PUNCT
ajssms-1963	141	21	gsme	gsme	NOUN
ajssms-1963	141	22	,	,	PUNCT
ajssms-1963	141	23	cedt	cedt	PROPN
ajssms-1963	141	24	and	and	CCONJ
ajssms-1963	141	25	cit	cit	PROPN
ajssms-1963	141	26	are	be	AUX
ajssms-1963	141	27	stationary	stationary	ADJ
ajssms-1963	141	28	at	at	ADP
ajssms-1963	141	29	levels	level	NOUN
ajssms-1963	141	30	.	.	PUNCT
ajssms-1963	142	1	their	their	PRON
ajssms-1963	142	2	adf	adf	PROPN
ajssms-1963	142	3	test	test	NOUN
ajssms-1963	142	4	statistics	statistic	NOUN
ajssms-1963	142	5	of	of	ADP
ajssms-1963	142	6	-7.790918	-7.790918	PROPN
ajssms-1963	142	7	,	,	PUNCT
ajssms-1963	142	8	-5.819927	-5.819927	PUNCT
ajssms-1963	142	9	and	and	CCONJ
ajssms-1963	142	10	-4.29157	-4.29157	NOUN
ajssms-1963	142	11	are	be	AUX
ajssms-1963	142	12	greater	great	ADJ
ajssms-1963	142	13	than	than	ADP
ajssms-1963	142	14	their	their	PRON
ajssms-1963	142	15	critical	critical	ADJ
ajssms-1963	142	16	values	value	NOUN
ajssms-1963	142	17	of	of	ADP
ajssms-1963	142	18	-4.356068	-4.356068	PROPN
ajssms-1963	142	19	,	,	PUNCT
ajssms-1963	142	20	-4.374307	-4.374307	NOUN
ajssms-1963	142	21	and	and	CCONJ
ajssms-1963	142	22	-3.595026	-3.595026	X
ajssms-1963	142	23	at	at	ADP
ajssms-1963	142	24	1	1	NUM
ajssms-1963	142	25	%	%	NOUN
ajssms-1963	142	26	,	,	PUNCT
ajssms-1963	142	27	1	1	NUM
ajssms-1963	142	28	%	%	NOUN
ajssms-1963	142	29	and	and	CCONJ
ajssms-1963	142	30	5	5	NUM
ajssms-1963	142	31	%	%	NOUN
ajssms-1963	142	32	levels	level	NOUN
ajssms-1963	142	33	respectively	respectively	ADV
ajssms-1963	142	34	.	.	PUNCT
ajssms-1963	143	1	however	however	ADV
ajssms-1963	143	2	,	,	PUNCT
ajssms-1963	143	3	vat	vat	NOUN
ajssms-1963	143	4	was	be	AUX
ajssms-1963	143	5	found	find	VERB
ajssms-1963	143	6	stationary	stationary	ADJ
ajssms-1963	143	7	at	at	ADP
ajssms-1963	143	8	first	first	ADJ
ajssms-1963	143	9	difference	difference	NOUN
ajssms-1963	143	10	(	(	PUNCT
ajssms-1963	143	11	that	that	PRON
ajssms-1963	143	12	is	be	AUX
ajssms-1963	143	13	at	at	ADP
ajssms-1963	143	14	order	order	NOUN
ajssms-1963	143	15	i(1	i(1	NOUN
ajssms-1963	143	16	)	)	PUNCT
ajssms-1963	143	17	)	)	PUNCT
ajssms-1963	143	18	and	and	CCONJ
ajssms-1963	143	19	5	5	NUM
ajssms-1963	143	20	percent	percent	NOUN
ajssms-1963	143	21	level	level	NOUN
ajssms-1963	143	22	.	.	PUNCT
ajssms-1963	144	1	4.2	4.2	NUM
ajssms-1963	144	2	.	.	PUNCT
ajssms-1963	145	1	co	co	NOUN
ajssms-1963	145	2	-	-	NOUN
ajssms-1963	145	3	integration	integration	NOUN
ajssms-1963	145	4	test	test	NOUN
ajssms-1963	145	5	result	result	NOUN
ajssms-1963	145	6	having	having	AUX
ajssms-1963	145	7	established	establish	VERB
ajssms-1963	145	8	the	the	DET
ajssms-1963	145	9	order	order	NOUN
ajssms-1963	145	10	of	of	ADP
ajssms-1963	145	11	integration	integration	NOUN
ajssms-1963	145	12	,	,	PUNCT
ajssms-1963	145	13	we	we	PRON
ajssms-1963	145	14	proceeded	proceed	VERB
ajssms-1963	145	15	to	to	PART
ajssms-1963	145	16	establish	establish	VERB
ajssms-1963	145	17	whether	whether	SCONJ
ajssms-1963	145	18	the	the	DET
ajssms-1963	145	19	variables	variable	NOUN
ajssms-1963	145	20	are	be	AUX
ajssms-1963	145	21	cointegrated	cointegrate	VERB
ajssms-1963	145	22	,	,	PUNCT
ajssms-1963	145	23	or	or	CCONJ
ajssms-1963	145	24	there	there	PRON
ajssms-1963	145	25	is	be	VERB
ajssms-1963	145	26	a	a	DET
ajssms-1963	145	27	long	long	ADJ
ajssms-1963	145	28	run	run	VERB
ajssms-1963	145	29	equilibrium	equilibrium	NOUN
ajssms-1963	145	30	relationship	relationship	NOUN
ajssms-1963	145	31	among	among	ADP
ajssms-1963	145	32	them	they	PRON
ajssms-1963	145	33	using	use	VERB
ajssms-1963	145	34	the	the	DET
ajssms-1963	145	35	bounds	bound	NOUN
ajssms-1963	145	36	testing	test	VERB
ajssms-1963	145	37	approach	approach	NOUN
ajssms-1963	145	38	.	.	PUNCT
ajssms-1963	146	1	the	the	DET
ajssms-1963	146	2	result	result	NOUN
ajssms-1963	146	3	of	of	ADP
ajssms-1963	146	4	the	the	DET
ajssms-1963	146	5	co	co	NOUN
ajssms-1963	146	6	-	-	NOUN
ajssms-1963	146	7	integration	integration	NOUN
ajssms-1963	146	8	test	test	NOUN
ajssms-1963	146	9	is	be	AUX
ajssms-1963	146	10	presented	present	VERB
ajssms-1963	146	11	in	in	ADP
ajssms-1963	146	12	table	table	NOUN
ajssms-1963	146	13	2	2	NUM
ajssms-1963	146	14	.	.	PUNCT
ajssms-1963	147	1	table-2	table-2	NUM
ajssms-1963	147	2	.	.	NOUN
ajssms-1963	147	3	bounds	bounds	PROPN
ajssms-1963	147	4	test	test	VERB
ajssms-1963	147	5	co	co	NOUN
ajssms-1963	147	6	-	-	NOUN
ajssms-1963	147	7	integration	integration	NOUN
ajssms-1963	147	8	result	result	NOUN
ajssms-1963	147	9	.	.	PUNCT
ajssms-1963	148	1	f	f	X
ajssms-1963	148	2	-	-	PUNCT
ajssms-1963	148	3	bounds	bound	NOUN
ajssms-1963	148	4	test	test	NOUN
ajssms-1963	148	5	null	null	ADJ
ajssms-1963	148	6	hypothesis	hypothesis	NOUN
ajssms-1963	148	7	:	:	PUNCT
ajssms-1963	148	8	no	no	DET
ajssms-1963	148	9	levels	level	NOUN
ajssms-1963	148	10	relationship	relationship	NOUN
ajssms-1963	148	11	test	test	NOUN
ajssms-1963	148	12	statistic	statistic	PROPN
ajssms-1963	148	13	value	value	NOUN
ajssms-1963	148	14	signif	signif	NOUN
ajssms-1963	148	15	.	.	PUNCT
ajssms-1963	149	1	i(0	i(0	PROPN
ajssms-1963	149	2	)	)	PUNCT
ajssms-1963	149	3	i(1	i(1	PROPN
ajssms-1963	149	4	)	)	PUNCT
ajssms-1963	149	5	f	f	X
ajssms-1963	149	6	-	-	PUNCT
ajssms-1963	149	7	statistic	statistic	ADJ
ajssms-1963	149	8	15.28175	15.28175	NUM
ajssms-1963	149	9	10	10	NUM
ajssms-1963	149	10	%	%	NOUN
ajssms-1963	149	11	2.20	2.20	NUM
ajssms-1963	149	12	3.09	3.09	NUM
ajssms-1963	149	13	k	k	NOUN
ajssms-1963	149	14	3	3	NUM
ajssms-1963	149	15	5	5	NUM
ajssms-1963	149	16	%	%	NOUN
ajssms-1963	149	17	2.56	2.56	NUM
ajssms-1963	149	18	3.49	3.49	NUM
ajssms-1963	149	19	2.5	2.5	NUM
ajssms-1963	149	20	%	%	NOUN
ajssms-1963	149	21	2.88	2.88	NUM
ajssms-1963	149	22	3.87	3.87	NUM
ajssms-1963	149	23	1	1	NUM
ajssms-1963	149	24	%	%	NOUN
ajssms-1963	149	25	3.29	3.29	NUM
ajssms-1963	149	26	4.37	4.37	NUM
ajssms-1963	149	27	the	the	DET
ajssms-1963	149	28	co	co	NOUN
ajssms-1963	149	29	-	-	NOUN
ajssms-1963	149	30	integration	integration	NOUN
ajssms-1963	149	31	test	test	NOUN
ajssms-1963	149	32	result	result	NOUN
ajssms-1963	149	33	shows	show	VERB
ajssms-1963	149	34	that	that	SCONJ
ajssms-1963	149	35	the	the	DET
ajssms-1963	149	36	f	f	NOUN
ajssms-1963	149	37	-	-	PUNCT
ajssms-1963	149	38	statistic	statistic	ADJ
ajssms-1963	149	39	value	value	NOUN
ajssms-1963	149	40	of	of	ADP
ajssms-1963	149	41	15.28	15.28	NUM
ajssms-1963	149	42	is	be	AUX
ajssms-1963	149	43	greater	great	ADJ
ajssms-1963	149	44	than	than	ADP
ajssms-1963	149	45	the	the	DET
ajssms-1963	149	46	lower	low	ADJ
ajssms-1963	149	47	(	(	PUNCT
ajssms-1963	149	48	i(0	i(0	NOUN
ajssms-1963	149	49	)	)	PUNCT
ajssms-1963	149	50	)	)	PUNCT
ajssms-1963	149	51	and	and	CCONJ
ajssms-1963	149	52	upper	upper	ADJ
ajssms-1963	149	53	bound	bind	VERB
ajssms-1963	149	54	(	(	PUNCT
ajssms-1963	149	55	i(1	i(1	PROPN
ajssms-1963	149	56	)	)	PUNCT
ajssms-1963	149	57	)	)	PUNCT
ajssms-1963	149	58	critical	critical	ADJ
ajssms-1963	149	59	value	value	NOUN
ajssms-1963	149	60	at	at	ADP
ajssms-1963	149	61	the	the	DET
ajssms-1963	149	62	5	5	NUM
ajssms-1963	149	63	%	%	NOUN
ajssms-1963	149	64	significance	significance	NOUN
ajssms-1963	149	65	level	level	NOUN
ajssms-1963	149	66	.	.	PUNCT
ajssms-1963	150	1	thus	thus	ADV
ajssms-1963	150	2	,	,	PUNCT
ajssms-1963	150	3	the	the	DET
ajssms-1963	150	4	null	null	ADJ
ajssms-1963	150	5	hypothesis	hypothesis	NOUN
ajssms-1963	150	6	of	of	ADP
ajssms-1963	150	7	no	no	DET
ajssms-1963	150	8	long	long	ADV
ajssms-1963	150	9	-	-	PUNCT
ajssms-1963	150	10	run	run	NOUN
ajssms-1963	150	11	relationship	relationship	NOUN
ajssms-1963	150	12	is	be	AUX
ajssms-1963	150	13	rejected	reject	VERB
ajssms-1963	150	14	at	at	ADP
ajssms-1963	150	15	the	the	DET
ajssms-1963	150	16	5	5	NUM
ajssms-1963	150	17	%	%	NOUN
ajssms-1963	150	18	significance	significance	NOUN
ajssms-1963	150	19	level	level	NOUN
ajssms-1963	150	20	.	.	PUNCT
ajssms-1963	151	1	it	it	PRON
ajssms-1963	151	2	can	can	AUX
ajssms-1963	151	3	therefore	therefore	ADV
ajssms-1963	151	4	be	be	AUX
ajssms-1963	151	5	inferred	infer	VERB
ajssms-1963	151	6	that	that	SCONJ
ajssms-1963	151	7	the	the	DET
ajssms-1963	151	8	variables	variable	NOUN
ajssms-1963	151	9	are	be	AUX
ajssms-1963	151	10	co	co	ADJ
ajssms-1963	151	11	-	-	VERB
ajssms-1963	151	12	integrated	integrated	ADJ
ajssms-1963	151	13	.	.	PUNCT
ajssms-1963	152	1	thus	thus	ADV
ajssms-1963	152	2	,	,	PUNCT
ajssms-1963	152	3	there	there	PRON
ajssms-1963	152	4	is	be	VERB
ajssms-1963	152	5	a	a	DET
ajssms-1963	152	6	long	long	ADV
ajssms-1963	152	7	-	-	PUNCT
ajssms-1963	152	8	run	run	VERB
ajssms-1963	152	9	co	co	ADJ
ajssms-1963	152	10	-	-	ADJ
ajssms-1963	152	11	integrating	integrating	ADJ
ajssms-1963	152	12	relationship	relationship	NOUN
ajssms-1963	152	13	between	between	ADP
ajssms-1963	152	14	the	the	DET
ajssms-1963	152	15	taxation	taxation	NOUN
ajssms-1963	152	16	variables	variable	NOUN
ajssms-1963	152	17	and	and	CCONJ
ajssms-1963	152	18	smes	sme	NOUN
ajssms-1963	152	19	growth	growth	NOUN
ajssms-1963	152	20	.	.	PUNCT
ajssms-1963	153	1	4.3	4.3	NUM
ajssms-1963	153	2	.	.	PUNCT
ajssms-1963	153	3	estimation	estimation	NOUN
ajssms-1963	153	4	of	of	ADP
ajssms-1963	153	5	results	result	NOUN
ajssms-1963	153	6	the	the	DET
ajssms-1963	153	7	ecm	ecm	NOUN
ajssms-1963	153	8	results	result	NOUN
ajssms-1963	153	9	and	and	CCONJ
ajssms-1963	153	10	interpretation	interpretation	NOUN
ajssms-1963	153	11	are	be	AUX
ajssms-1963	153	12	presented	present	VERB
ajssms-1963	153	13	as	as	SCONJ
ajssms-1963	153	14	follows	follow	VERB
ajssms-1963	153	15	:	:	PUNCT
ajssms-1963	153	16	table-3	table-3	NUM
ajssms-1963	153	17	.	.	NOUN
ajssms-1963	153	18	error	error	NOUN
ajssms-1963	153	19	correction	correction	NOUN
ajssms-1963	153	20	regression	regression	NOUN
ajssms-1963	153	21	.	.	PUNCT
ajssms-1963	154	1	dependent	dependent	ADJ
ajssms-1963	154	2	variable	variable	NOUN
ajssms-1963	154	3	:	:	PUNCT
ajssms-1963	154	4	log(gsme	log(gsme	NOUN
ajssms-1963	154	5	)	)	PUNCT
ajssms-1963	154	6	method	method	NOUN
ajssms-1963	154	7	:	:	PUNCT
ajssms-1963	154	8	ardl	ardl	NOUN
ajssms-1963	154	9	selected	select	VERB
ajssms-1963	154	10	model	model	NOUN
ajssms-1963	154	11	:	:	PUNCT
ajssms-1963	154	12	ardl(2	ardl(2	PROPN
ajssms-1963	154	13	,	,	PUNCT
ajssms-1963	154	14	0	0	NUM
ajssms-1963	154	15	,	,	PUNCT
ajssms-1963	154	16	0	0	NUM
ajssms-1963	154	17	,	,	PUNCT
ajssms-1963	154	18	0	0	NUM
ajssms-1963	154	19	)	)	PUNCT
ajssms-1963	154	20	variable	variable	ADJ
ajssms-1963	154	21	coefficient	coefficient	NOUN
ajssms-1963	154	22	std	std	PROPN
ajssms-1963	154	23	.	.	NOUN
ajssms-1963	154	24	error	error	NOUN
ajssms-1963	154	25	t	t	NOUN
ajssms-1963	154	26	-	-	PUNCT
ajssms-1963	154	27	statistic	statistic	NOUN
ajssms-1963	154	28	prob	prob	NOUN
ajssms-1963	154	29	.	.	PUNCT
ajssms-1963	154	30	*	*	PUNCT
ajssms-1963	154	31	log(gsme(-1	log(gsme(-1	NUM
ajssms-1963	154	32	)	)	PUNCT
ajssms-1963	154	33	)	)	PUNCT
ajssms-1963	155	1	0.799826	0.799826	NUM
ajssms-1963	156	1	0.284113	0.284113	NUM
ajssms-1963	156	2	2.815173	2.815173	NUM
ajssms-1963	156	3	0.0183	0.0183	NUM
ajssms-1963	156	4	log(gsme(-2	log(gsme(-2	PROPN
ajssms-1963	156	5	)	)	PUNCT
ajssms-1963	156	6	)	)	PUNCT
ajssms-1963	156	7	-0.678247	-0.678247	NOUN
ajssms-1963	156	8	0.361687	0.361687	NUM
ajssms-1963	156	9	-1.875230	-1.875230	VERB
ajssms-1963	156	10	0.0902	0.0902	NUM
ajssms-1963	156	11	log(cedt	log(cedt	NOUN
ajssms-1963	156	12	)	)	PUNCT
ajssms-1963	156	13	-0.420973	-0.420973	NOUN
ajssms-1963	157	1	0.393613	0.393613	NUM
ajssms-1963	157	2	-1.069510	-1.069510	NOUN
ajssms-1963	157	3	0.3100	0.3100	NUM
ajssms-1963	157	4	log(vat	log(vat	NOUN
ajssms-1963	157	5	)	)	PUNCT
ajssms-1963	157	6	-0.789116	-0.789116	NOUN
ajssms-1963	157	7	0.028158	0.028158	NUM
ajssms-1963	157	8	-2.494090	-2.494090	NOUN
ajssms-1963	157	9	0.0260	0.0260	NUM
ajssms-1963	157	10	log(cit	log(cit	NOUN
ajssms-1963	157	11	)	)	PUNCT
ajssms-1963	157	12	-0.124160	-0.124160	NOUN
ajssms-1963	157	13	0.016731	0.016731	NUM
ajssms-1963	157	14	-2.240280	-2.240280	NOUN
ajssms-1963	158	1	0.0150	0.0150	NUM
ajssms-1963	158	2	c	c	NOUN
ajssms-1963	158	3	5.948726	5.948726	NUM
ajssms-1963	158	4	3.344393	3.344393	NUM
ajssms-1963	158	5	1.778716	1.778716	NUM
ajssms-1963	158	6	0.1056	0.1056	NUM
ajssms-1963	158	7	ecm(-1	ecm(-1	PROPN
ajssms-1963	158	8	)	)	PUNCT
ajssms-1963	158	9	*	*	SYM
ajssms-1963	158	10	-0.878421	-0.878421	PROPN
ajssms-1963	158	11	0.224090	0.224090	NUM
ajssms-1963	158	12	-3.919952	-3.919952	NOUN
ajssms-1963	158	13	0.0029	0.0029	NUM
ajssms-1963	158	14	r	r	NOUN
ajssms-1963	158	15	-	-	PUNCT
ajssms-1963	158	16	squared	square	VERB
ajssms-1963	158	17	0.853933	0.853933	NUM
ajssms-1963	158	18	mean	mean	NOUN
ajssms-1963	158	19	dependent	dependent	ADJ
ajssms-1963	158	20	var	var	NOUN
ajssms-1963	158	21	10.23002	10.23002	NUM
ajssms-1963	158	22	adjusted	adjust	VERB
ajssms-1963	158	23	r	r	NOUN
ajssms-1963	158	24	-	-	PUNCT
ajssms-1963	158	25	squared	square	VERB
ajssms-1963	158	26	0.730899	0.730899	NUM
ajssms-1963	158	27	s.d	s.d	PROPN
ajssms-1963	158	28	.	.	PUNCT
ajssms-1963	159	1	dependent	dependent	ADJ
ajssms-1963	159	2	var	var	NOUN
ajssms-1963	159	3	0.662130	0.662130	NUM
ajssms-1963	159	4	s.e	s.e	PROPN
ajssms-1963	159	5	.	.	PROPN
ajssms-1963	159	6	of	of	ADP
ajssms-1963	159	7	regression	regression	NOUN
ajssms-1963	159	8	0.174055	0.174055	NUM
ajssms-1963	159	9	akaike	akaike	ADP
ajssms-1963	159	10	info	info	NOUN
ajssms-1963	159	11	criterion	criterion	NOUN
ajssms-1963	159	12	-0.378896	-0.378896	PROPN
ajssms-1963	159	13	sum	sum	PROPN
ajssms-1963	159	14	squared	square	VERB
ajssms-1963	159	15	resid	resid	NOUN
ajssms-1963	159	16	0.302951	0.302951	NUM
ajssms-1963	159	17	schwarz	schwarz	NOUN
ajssms-1963	159	18	criterion	criterion	NOUN
ajssms-1963	159	19	-0.089176	-0.089176	NOUN
ajssms-1963	159	20	log	log	NOUN
ajssms-1963	159	21	likelihood	likelihood	NOUN
ajssms-1963	159	22	9.031171	9.031171	NUM
ajssms-1963	159	23	hannan	hannan	PROPN
ajssms-1963	159	24	-	-	PUNCT
ajssms-1963	159	25	quinn	quinn	PROPN
ajssms-1963	159	26	criter	criter	NOUN
ajssms-1963	159	27	.	.	PUNCT
ajssms-1963	160	1	-0.364060	-0.364060	VERB
ajssms-1963	161	1	f	f	X
ajssms-1963	161	2	-	-	PUNCT
ajssms-1963	161	3	statistic	statistic	ADJ
ajssms-1963	161	4	15.28457	15.28457	NUM
ajssms-1963	161	5	durbin	durbin	ADJ
ajssms-1963	161	6	-	-	PUNCT
ajssms-1963	161	7	watson	watson	NOUN
ajssms-1963	161	8	stat	stat	PROPN
ajssms-1963	161	9	2.129213	2.129213	NUM
ajssms-1963	161	10	prob(f	prob(f	NOUN
ajssms-1963	161	11	-	-	PUNCT
ajssms-1963	161	12	statistic	statistic	NOUN
ajssms-1963	161	13	)	)	PUNCT
ajssms-1963	161	14	0.000002	0.000002	NUM
ajssms-1963	161	15	*	*	PUNCT
ajssms-1963	161	16	note	note	NOUN
ajssms-1963	161	17	:	:	PUNCT
ajssms-1963	161	18	p	p	X
ajssms-1963	161	19	-	-	PUNCT
ajssms-1963	161	20	values	value	NOUN
ajssms-1963	161	21	and	and	CCONJ
ajssms-1963	161	22	any	any	DET
ajssms-1963	161	23	subsequent	subsequent	ADJ
ajssms-1963	161	24	tests	test	NOUN
ajssms-1963	161	25	do	do	AUX
ajssms-1963	161	26	not	not	PART
ajssms-1963	161	27	account	account	VERB
ajssms-1963	161	28	for	for	ADP
ajssms-1963	161	29	model	model	NOUN
ajssms-1963	161	30	selection	selection	NOUN
ajssms-1963	161	31	.	.	PUNCT
ajssms-1963	162	1	the	the	DET
ajssms-1963	162	2	ecm	ecm	PROPN
ajssms-1963	162	3	coefficient	coefficient	NOUN
ajssms-1963	162	4	(	(	PUNCT
ajssms-1963	162	5	-0.8784	-0.8784	NOUN
ajssms-1963	162	6	)	)	PUNCT
ajssms-1963	162	7	with	with	ADP
ajssms-1963	162	8	p	p	NOUN
ajssms-1963	162	9	-	-	PUNCT
ajssms-1963	162	10	value	value	NOUN
ajssms-1963	162	11	,	,	PUNCT
ajssms-1963	162	12	0.0029	0.0029	PROPN
ajssms-1963	162	13	is	be	AUX
ajssms-1963	162	14	statistically	statistically	ADV
ajssms-1963	162	15	significant	significant	ADJ
ajssms-1963	162	16	at	at	ADP
ajssms-1963	162	17	5	5	NUM
ajssms-1963	162	18	%	%	NOUN
ajssms-1963	162	19	,	,	PUNCT
ajssms-1963	162	20	and	and	CCONJ
ajssms-1963	162	21	with	with	ADP
ajssms-1963	162	22	the	the	DET
ajssms-1963	162	23	expected	expect	VERB
ajssms-1963	162	24	sign	sign	NOUN
ajssms-1963	162	25	.	.	PUNCT
ajssms-1963	163	1	it	it	PRON
ajssms-1963	163	2	indicates	indicate	VERB
ajssms-1963	163	3	that	that	SCONJ
ajssms-1963	163	4	once	once	SCONJ
ajssms-1963	163	5	there	there	PRON
ajssms-1963	163	6	is	be	VERB
ajssms-1963	163	7	disequilibrium	disequilibrium	NOUN
ajssms-1963	163	8	in	in	ADP
ajssms-1963	163	9	the	the	DET
ajssms-1963	163	10	system	system	NOUN
ajssms-1963	163	11	in	in	ADP
ajssms-1963	163	12	the	the	DET
ajssms-1963	163	13	short	short	ADJ
ajssms-1963	163	14	-	-	PUNCT
ajssms-1963	163	15	run	run	NOUN
ajssms-1963	163	16	,	,	PUNCT
ajssms-1963	163	17	it	it	PRON
ajssms-1963	163	18	takes	take	VERB
ajssms-1963	163	19	an	an	DET
ajssms-1963	163	20	average	average	ADJ
ajssms-1963	163	21	(	(	PUNCT
ajssms-1963	163	22	high	high	ADJ
ajssms-1963	163	23	)	)	PUNCT
ajssms-1963	163	24	speed	speed	NOUN
ajssms-1963	163	25	of	of	ADP
ajssms-1963	163	26	87.84	87.84	NUM
ajssms-1963	163	27	%	%	NOUN
ajssms-1963	163	28	to	to	PART
ajssms-1963	163	29	adjust	adjust	VERB
ajssms-1963	163	30	itself	itself	PRON
ajssms-1963	163	31	back	back	ADV
ajssms-1963	163	32	towards	towards	ADP
ajssms-1963	163	33	long	long	ADV
ajssms-1963	163	34	-	-	PUNCT
ajssms-1963	163	35	run	run	VERB
ajssms-1963	163	36	equilibrium	equilibrium	NOUN
ajssms-1963	163	37	level	level	NOUN
ajssms-1963	163	38	.	.	PUNCT
ajssms-1963	164	1	the	the	DET
ajssms-1963	164	2	2r	2r	NUM
ajssms-1963	164	3	(	(	PUNCT
ajssms-1963	164	4	r	r	NOUN
ajssms-1963	164	5	-	-	PUNCT
ajssms-1963	164	6	squared	square	VERB
ajssms-1963	164	7	)	)	PUNCT
ajssms-1963	164	8	value	value	NOUN
ajssms-1963	164	9	of	of	ADP
ajssms-1963	164	10	0.8539	0.8539	NUM
ajssms-1963	164	11	indicates	indicate	VERB
ajssms-1963	164	12	that	that	SCONJ
ajssms-1963	164	13	all	all	DET
ajssms-1963	164	14	the	the	DET
ajssms-1963	164	15	explanatory	explanatory	ADJ
ajssms-1963	164	16	variables	variable	NOUN
ajssms-1963	164	17	were	be	AUX
ajssms-1963	164	18	able	able	ADJ
ajssms-1963	164	19	to	to	PART
ajssms-1963	164	20	explain	explain	VERB
ajssms-1963	164	21	about	about	ADP
ajssms-1963	164	22	85.39	85.39	NUM
ajssms-1963	164	23	per	per	ADP
ajssms-1963	164	24	cent	cent	NOUN
ajssms-1963	164	25	of	of	ADP
ajssms-1963	164	26	the	the	DET
ajssms-1963	164	27	variation	variation	NOUN
ajssms-1963	164	28	in	in	ADP
ajssms-1963	164	29	smes	sme	NOUN
ajssms-1963	164	30	growth	growth	NOUN
ajssms-1963	164	31	,	,	PUNCT
ajssms-1963	164	32	implying	imply	VERB
ajssms-1963	164	33	that	that	SCONJ
ajssms-1963	164	34	only	only	ADV
ajssms-1963	164	35	14.61	14.61	NUM
ajssms-1963	164	36	percent	percent	NOUN
ajssms-1963	164	37	of	of	ADP
ajssms-1963	164	38	the	the	DET
ajssms-1963	164	39	variation	variation	NOUN
ajssms-1963	164	40	in	in	ADP
ajssms-1963	164	41	smes	sme	NOUN
ajssms-1963	164	42	growth	growth	NOUN
ajssms-1963	164	43	is	be	AUX
ajssms-1963	164	44	attributed	attribute	VERB
ajssms-1963	164	45	to	to	ADP
ajssms-1963	164	46	variables	variable	NOUN
ajssms-1963	164	47	omitted	omit	VERB
ajssms-1963	164	48	from	from	ADP
ajssms-1963	164	49	the	the	DET
ajssms-1963	164	50	equation	equation	NOUN
ajssms-1963	164	51	,	,	PUNCT
ajssms-1963	164	52	ceteris	ceteris	NOUN
ajssms-1963	164	53	paribus	paribus	NOUN
ajssms-1963	164	54	.	.	PUNCT
ajssms-1963	165	1	the	the	DET
ajssms-1963	165	2	f	f	PROPN
ajssms-1963	165	3	-	-	PUNCT
ajssms-1963	165	4	statistics	statistic	NOUN
ajssms-1963	165	5	(	(	PUNCT
ajssms-1963	165	6	15.28	15.28	NUM
ajssms-1963	165	7	)	)	PUNCT
ajssms-1963	165	8	and	and	CCONJ
ajssms-1963	165	9	its	its	PRON
ajssms-1963	165	10	probability	probability	NOUN
ajssms-1963	165	11	value	value	NOUN
ajssms-1963	165	12	(	(	PUNCT
ajssms-1963	165	13	0.000002	0.000002	NUM
ajssms-1963	165	14	)	)	PUNCT
ajssms-1963	165	15	confirmed	confirm	VERB
ajssms-1963	165	16	the	the	DET
ajssms-1963	165	17	overall	overall	ADJ
ajssms-1963	165	18	significance	significance	NOUN
ajssms-1963	165	19	or	or	CCONJ
ajssms-1963	165	20	‘	'	PUNCT
ajssms-1963	165	21	goodness	goodness	NOUN
ajssms-1963	165	22	-	-	PUNCT
ajssms-1963	165	23	of	of	ADP
ajssms-1963	165	24	-	-	PUNCT
ajssms-1963	165	25	fit	fit	NOUN
ajssms-1963	165	26	’	'	PUNCT
ajssms-1963	165	27	of	of	ADP
ajssms-1963	165	28	the	the	DET
ajssms-1963	165	29	regression	regression	NOUN
ajssms-1963	165	30	equation	equation	NOUN
ajssms-1963	165	31	.	.	PUNCT
ajssms-1963	166	1	the	the	DET
ajssms-1963	166	2	durbinwatson	durbinwatson	PROPN
ajssms-1963	166	3	statistic	statistic	PROPN
ajssms-1963	166	4	(	(	PUNCT
ajssms-1963	166	5	2.13	2.13	NUM
ajssms-1963	166	6	)	)	PUNCT
ajssms-1963	166	7	revealed	reveal	VERB
ajssms-1963	166	8	the	the	DET
ajssms-1963	166	9	absence	absence	NOUN
ajssms-1963	166	10	of	of	ADP
ajssms-1963	166	11	autocorrelation	autocorrelation	NOUN
ajssms-1963	166	12	.	.	PUNCT
ajssms-1963	167	1	the	the	DET
ajssms-1963	167	2	above	above	ADJ
ajssms-1963	167	3	statistics	statistic	NOUN
ajssms-1963	167	4	confirm	confirm	VERB
ajssms-1963	167	5	the	the	DET
ajssms-1963	167	6	adequacy	adequacy	NOUN
ajssms-1963	167	7	of	of	ADP
ajssms-1963	167	8	the	the	DET
ajssms-1963	167	9	model	model	NOUN
ajssms-1963	167	10	and	and	CCONJ
ajssms-1963	167	11	hence	hence	ADV
ajssms-1963	167	12	its	its	PRON
ajssms-1963	167	13	reliability	reliability	NOUN
ajssms-1963	167	14	for	for	ADP
ajssms-1963	167	15	predicting	predict	VERB
ajssms-1963	167	16	the	the	DET
ajssms-1963	167	17	effects	effect	NOUN
ajssms-1963	167	18	of	of	ADP
ajssms-1963	167	19	value	value	NOUN
ajssms-1963	167	20	added	add	VERB
ajssms-1963	167	21	tax	tax	NOUN
ajssms-1963	167	22	(	(	PUNCT
ajssms-1963	167	23	vat	vat	NOUN
ajssms-1963	167	24	)	)	PUNCT
ajssms-1963	167	25	,	,	PUNCT
ajssms-1963	167	26	custom	custom	NOUN
ajssms-1963	167	27	and	and	CCONJ
ajssms-1963	167	28	excise	excise	NOUN
ajssms-1963	167	29	duties	duty	NOUN
ajssms-1963	167	30	(	(	PUNCT
ajssms-1963	167	31	cedt	cedt	PROPN
ajssms-1963	167	32	)	)	PUNCT
ajssms-1963	167	33	and	and	CCONJ
ajssms-1963	167	34	company	company	NOUN
ajssms-1963	167	35	income	income	NOUN
ajssms-1963	167	36	tax	tax	NOUN
ajssms-1963	167	37	(	(	PUNCT
ajssms-1963	167	38	cit	cit	PROPN
ajssms-1963	167	39	)	)	PUNCT
ajssms-1963	167	40	on	on	ADP
ajssms-1963	167	41	the	the	DET
ajssms-1963	167	42	growth	growth	NOUN
ajssms-1963	167	43	of	of	ADP
ajssms-1963	167	44	smes	sme	NOUN
ajssms-1963	167	45	as	as	SCONJ
ajssms-1963	167	46	follows	follow	VERB
ajssms-1963	167	47	:	:	PUNCT
ajssms-1963	167	48	vat	vat	NOUN
ajssms-1963	167	49	–	–	PUNCT
ajssms-1963	167	50	if	if	SCONJ
ajssms-1963	167	51	vat	vat	NOUN
ajssms-1963	167	52	rate	rate	NOUN
ajssms-1963	167	53	is	be	AUX
ajssms-1963	167	54	decreased	decrease	VERB
ajssms-1963	167	55	by	by	ADP
ajssms-1963	167	56	1	1	NUM
ajssms-1963	167	57	%	%	NOUN
ajssms-1963	167	58	,	,	PUNCT
ajssms-1963	167	59	the	the	DET
ajssms-1963	167	60	growth	growth	NOUN
ajssms-1963	167	61	of	of	ADP
ajssms-1963	167	62	smes	sme	NOUN
ajssms-1963	167	63	will	will	AUX
ajssms-1963	167	64	increase	increase	VERB
ajssms-1963	167	65	by	by	ADP
ajssms-1963	167	66	0.79	0.79	NUM
ajssms-1963	167	67	%	%	NOUN
ajssms-1963	167	68	,	,	PUNCT
ajssms-1963	167	69	and	and	CCONJ
ajssms-1963	167	70	vice	vice	ADV
ajssms-1963	167	71	versa	versa	ADV
ajssms-1963	167	72	,	,	PUNCT
ajssms-1963	167	73	ceteris	ceteris	NOUN
ajssms-1963	167	74	paribus	paribus	NOUN
ajssms-1963	167	75	.	.	PUNCT
ajssms-1963	168	1	if	if	SCONJ
ajssms-1963	168	2	cedt	cedt	PROPN
ajssms-1963	168	3	is	be	AUX
ajssms-1963	168	4	decreased	decrease	VERB
ajssms-1963	168	5	by	by	ADP
ajssms-1963	168	6	1	1	NUM
ajssms-1963	168	7	%	%	NOUN
ajssms-1963	168	8	,	,	PUNCT
ajssms-1963	168	9	the	the	DET
ajssms-1963	168	10	growth	growth	NOUN
ajssms-1963	168	11	of	of	ADP
ajssms-1963	168	12	smes	sme	NOUN
ajssms-1963	168	13	will	will	AUX
ajssms-1963	168	14	increase	increase	VERB
ajssms-1963	168	15	by	by	ADP
ajssms-1963	168	16	0.42	0.42	NUM
ajssms-1963	168	17	%	%	NOUN
ajssms-1963	168	18	,	,	PUNCT
ajssms-1963	168	19	and	and	CCONJ
ajssms-1963	168	20	vice	vice	ADV
ajssms-1963	168	21	versa	versa	ADV
ajssms-1963	168	22	,	,	PUNCT
ajssms-1963	168	23	ceteris	ceteris	NOUN
ajssms-1963	168	24	paribus	paribus	NOUN
ajssms-1963	168	25	.	.	PUNCT
ajssms-1963	169	1	finally	finally	ADV
ajssms-1963	169	2	,	,	PUNCT
ajssms-1963	169	3	if	if	SCONJ
ajssms-1963	169	4	cit	cit	PROPN
ajssms-1963	169	5	is	be	AUX
ajssms-1963	169	6	decreased	decrease	VERB
ajssms-1963	169	7	by	by	ADP
ajssms-1963	169	8	1	1	NUM
ajssms-1963	169	9	%	%	NOUN
ajssms-1963	169	10	,	,	PUNCT
ajssms-1963	169	11	the	the	DET
ajssms-1963	169	12	growth	growth	NOUN
ajssms-1963	169	13	of	of	ADP
ajssms-1963	169	14	smes	sme	NOUN
ajssms-1963	169	15	will	will	AUX
ajssms-1963	169	16	increase	increase	VERB
ajssms-1963	169	17	by	by	ADP
ajssms-1963	169	18	0.12	0.12	NUM
ajssms-1963	169	19	%	%	NOUN
ajssms-1963	169	20	,	,	PUNCT
ajssms-1963	169	21	and	and	CCONJ
ajssms-1963	169	22	vice	vice	ADV
ajssms-1963	169	23	versa	versa	ADV
ajssms-1963	169	24	,	,	PUNCT
ajssms-1963	169	25	ceteris	ceteris	NOUN
ajssms-1963	169	26	paribus	paribus	NOUN
ajssms-1963	169	27	.	.	PUNCT
ajssms-1963	170	1	asian	asian	ADJ
ajssms-1963	170	2	journal	journal	PROPN
ajssms-1963	170	3	of	of	ADP
ajssms-1963	170	4	social	social	ADJ
ajssms-1963	170	5	sciences	sciences	PROPN
ajssms-1963	170	6	and	and	CCONJ
ajssms-1963	170	7	management	management	NOUN
ajssms-1963	170	8	studies	study	NOUN
ajssms-1963	170	9	,	,	PUNCT
ajssms-1963	170	10	2020	2020	NUM
ajssms-1963	170	11	,	,	PUNCT
ajssms-1963	170	12	7(3	7(3	NUM
ajssms-1963	170	13	):	):	PUNCT
ajssms-1963	170	14	229	229	NUM
ajssms-1963	170	15	-	-	SYM
ajssms-1963	170	16	235	235	NUM
ajssms-1963	170	17	234	234	NUM
ajssms-1963	170	18	©	©	PROPN
ajssms-1963	170	19	2020	2020	NUM
ajssms-1963	170	20	by	by	ADP
ajssms-1963	170	21	the	the	DET
ajssms-1963	170	22	authors	author	NOUN
ajssms-1963	170	23	;	;	PUNCT
ajssms-1963	170	24	licensee	licensee	PROPN
ajssms-1963	170	25	asian	asian	ADJ
ajssms-1963	170	26	online	online	PROPN
ajssms-1963	170	27	journal	journal	PROPN
ajssms-1963	170	28	publishing	publishing	PROPN
ajssms-1963	170	29	group	group	NOUN
ajssms-1963	170	30	4.4	4.4	NUM
ajssms-1963	170	31	.	.	PUNCT
ajssms-1963	171	1	test	test	NOUN
ajssms-1963	171	2	of	of	ADP
ajssms-1963	171	3	hypotheses	hypothesis	NOUN
ajssms-1963	171	4	the	the	DET
ajssms-1963	171	5	test	test	NOUN
ajssms-1963	171	6	of	of	ADP
ajssms-1963	171	7	hypothesis	hypothesis	NOUN
ajssms-1963	171	8	is	be	AUX
ajssms-1963	171	9	based	base	VERB
ajssms-1963	171	10	on	on	ADP
ajssms-1963	171	11	the	the	DET
ajssms-1963	171	12	ardl	ardl	NOUN
ajssms-1963	171	13	-	-	PUNCT
ajssms-1963	171	14	ecm	ecm	NOUN
ajssms-1963	171	15	regression	regression	NOUN
ajssms-1963	171	16	result	result	NOUN
ajssms-1963	171	17	shown	show	VERB
ajssms-1963	171	18	in	in	ADP
ajssms-1963	171	19	table	table	NOUN
ajssms-1963	171	20	3	3	NUM
ajssms-1963	171	21	,	,	PUNCT
ajssms-1963	171	22	using	use	VERB
ajssms-1963	171	23	the	the	DET
ajssms-1963	171	24	t	t	NOUN
ajssms-1963	171	25	-	-	PUNCT
ajssms-1963	171	26	statistic	statistic	NOUN
ajssms-1963	171	27	of	of	ADP
ajssms-1963	171	28	each	each	PRON
ajssms-1963	171	29	of	of	ADP
ajssms-1963	171	30	the	the	DET
ajssms-1963	171	31	variables	variable	NOUN
ajssms-1963	171	32	and	and	CCONJ
ajssms-1963	171	33	their	their	PRON
ajssms-1963	171	34	associated	associate	VERB
ajssms-1963	171	35	probability	probability	NOUN
ajssms-1963	171	36	values	value	NOUN
ajssms-1963	171	37	.	.	PUNCT
ajssms-1963	172	1	for	for	ADP
ajssms-1963	172	2	each	each	DET
ajssms-1963	172	3	variable	variable	NOUN
ajssms-1963	172	4	,	,	PUNCT
ajssms-1963	172	5	we	we	PRON
ajssms-1963	172	6	accept	accept	VERB
ajssms-1963	172	7	the	the	DET
ajssms-1963	172	8	null	null	ADJ
ajssms-1963	172	9	hypothesis	hypothesis	NOUN
ajssms-1963	172	10	if	if	SCONJ
ajssms-1963	172	11	at	at	ADP
ajssms-1963	172	12	5	5	NUM
ajssms-1963	172	13	%	%	NOUN
ajssms-1963	172	14	level	level	NOUN
ajssms-1963	172	15	of	of	ADP
ajssms-1963	172	16	significance	significance	NOUN
ajssms-1963	172	17	,	,	PUNCT
ajssms-1963	172	18	the	the	DET
ajssms-1963	172	19	probability	probability	NOUN
ajssms-1963	172	20	value	value	NOUN
ajssms-1963	172	21	which	which	PRON
ajssms-1963	172	22	indicates	indicate	VERB
ajssms-1963	172	23	the	the	DET
ajssms-1963	172	24	exact	exact	ADJ
ajssms-1963	172	25	level	level	NOUN
ajssms-1963	172	26	of	of	ADP
ajssms-1963	172	27	significance	significance	NOUN
ajssms-1963	172	28	is	be	AUX
ajssms-1963	172	29	greater	great	ADJ
ajssms-1963	172	30	than	than	ADP
ajssms-1963	172	31	5	5	NUM
ajssms-1963	172	32	%	%	NOUN
ajssms-1963	172	33	,	,	PUNCT
ajssms-1963	172	34	otherwise	otherwise	ADV
ajssms-1963	172	35	we	we	PRON
ajssms-1963	172	36	reject	reject	VERB
ajssms-1963	172	37	the	the	DET
ajssms-1963	172	38	null	null	NOUN
ajssms-1963	172	39	and	and	CCONJ
ajssms-1963	172	40	accept	accept	VERB
ajssms-1963	172	41	the	the	DET
ajssms-1963	172	42	alternative	alternative	ADJ
ajssms-1963	172	43	hypothesis	hypothesis	NOUN
ajssms-1963	172	44	4.4.1	4.4.1	NUM
ajssms-1963	172	45	hypothesis	hypothesis	NOUN
ajssms-1963	172	46	one	one	NUM
ajssms-1963	172	47	h01	h01	NOUN
ajssms-1963	172	48	:	:	PUNCT
ajssms-1963	172	49	value	value	NOUN
ajssms-1963	172	50	added	add	VERB
ajssms-1963	172	51	tax	tax	NOUN
ajssms-1963	172	52	(	(	PUNCT
ajssms-1963	172	53	vat	vat	NOUN
ajssms-1963	172	54	)	)	PUNCT
ajssms-1963	172	55	has	have	VERB
ajssms-1963	172	56	no	no	DET
ajssms-1963	172	57	significant	significant	ADJ
ajssms-1963	172	58	impact	impact	NOUN
ajssms-1963	172	59	on	on	ADP
ajssms-1963	172	60	smes	sme	NOUN
ajssms-1963	172	61	growth	growth	NOUN
ajssms-1963	172	62	in	in	ADP
ajssms-1963	172	63	nigeria	nigeria	PROPN
ajssms-1963	172	64	.	.	PUNCT
ajssms-1963	173	1	from	from	ADP
ajssms-1963	173	2	the	the	DET
ajssms-1963	173	3	regression	regression	NOUN
ajssms-1963	173	4	result	result	NOUN
ajssms-1963	173	5	in	in	ADP
ajssms-1963	173	6	table	table	NOUN
ajssms-1963	173	7	3	3	NUM
ajssms-1963	173	8	,	,	PUNCT
ajssms-1963	173	9	the	the	DET
ajssms-1963	173	10	t	t	NOUN
ajssms-1963	173	11	-	-	PUNCT
ajssms-1963	173	12	statistic	statistic	NOUN
ajssms-1963	173	13	for	for	ADP
ajssms-1963	173	14	vat	vat	NOUN
ajssms-1963	173	15	is	be	AUX
ajssms-1963	173	16	-2.49	-2.49	NUM
ajssms-1963	173	17	and	and	CCONJ
ajssms-1963	173	18	its	its	PRON
ajssms-1963	173	19	probability	probability	NOUN
ajssms-1963	173	20	value	value	NOUN
ajssms-1963	173	21	(	(	PUNCT
ajssms-1963	173	22	0.0260	0.0260	NUM
ajssms-1963	173	23	)	)	PUNCT
ajssms-1963	173	24	<	<	X
ajssms-1963	173	25	0.05	0.05	NUM
ajssms-1963	173	26	,	,	PUNCT
ajssms-1963	173	27	so	so	SCONJ
ajssms-1963	173	28	we	we	PRON
ajssms-1963	173	29	reject	reject	VERB
ajssms-1963	173	30	the	the	DET
ajssms-1963	173	31	first	first	ADJ
ajssms-1963	173	32	null	null	ADJ
ajssms-1963	173	33	hypothesis	hypothesis	NOUN
ajssms-1963	173	34	(	(	PUNCT
ajssms-1963	173	35	h01	h01	NOUN
ajssms-1963	173	36	)	)	PUNCT
ajssms-1963	173	37	and	and	CCONJ
ajssms-1963	173	38	accept	accept	VERB
ajssms-1963	173	39	the	the	DET
ajssms-1963	173	40	alternative	alternative	NOUN
ajssms-1963	173	41	.	.	PUNCT
ajssms-1963	174	1	this	this	PRON
ajssms-1963	174	2	implies	imply	VERB
ajssms-1963	174	3	that	that	PRON
ajssms-1963	174	4	value	value	NOUN
ajssms-1963	174	5	added	add	VERB
ajssms-1963	174	6	tax	tax	NOUN
ajssms-1963	174	7	(	(	PUNCT
ajssms-1963	174	8	vat	vat	NOUN
ajssms-1963	174	9	)	)	PUNCT
ajssms-1963	174	10	has	have	AUX
ajssms-1963	174	11	significantly	significantly	ADV
ajssms-1963	174	12	impacted	impact	VERB
ajssms-1963	174	13	smes	sme	NOUN
ajssms-1963	174	14	growth	growth	NOUN
ajssms-1963	174	15	in	in	ADP
ajssms-1963	174	16	nigeria	nigeria	PROPN
ajssms-1963	174	17	4.4.2	4.4.2	NUM
ajssms-1963	174	18	hypothesis	hypothesis	NOUN
ajssms-1963	174	19	two	two	NUM
ajssms-1963	174	20	h02	h02	NOUN
ajssms-1963	174	21	:	:	PUNCT
ajssms-1963	174	22	custom	custom	NOUN
ajssms-1963	174	23	and	and	CCONJ
ajssms-1963	174	24	excise	excise	NOUN
ajssms-1963	174	25	duties	duty	NOUN
ajssms-1963	174	26	(	(	PUNCT
ajssms-1963	174	27	cedt	cedt	PROPN
ajssms-1963	174	28	)	)	PUNCT
ajssms-1963	174	29	has	have	VERB
ajssms-1963	174	30	no	no	DET
ajssms-1963	174	31	significant	significant	ADJ
ajssms-1963	174	32	impact	impact	NOUN
ajssms-1963	174	33	on	on	ADP
ajssms-1963	174	34	smes	sme	NOUN
ajssms-1963	174	35	growth	growth	NOUN
ajssms-1963	174	36	in	in	ADP
ajssms-1963	174	37	nigeria	nigeria	PROPN
ajssms-1963	174	38	.	.	PUNCT
ajssms-1963	175	1	from	from	ADP
ajssms-1963	175	2	the	the	DET
ajssms-1963	175	3	long	long	ADV
ajssms-1963	175	4	-	-	PUNCT
ajssms-1963	175	5	run	run	VERB
ajssms-1963	175	6	regression	regression	NOUN
ajssms-1963	175	7	result	result	NOUN
ajssms-1963	175	8	in	in	ADP
ajssms-1963	175	9	table	table	NOUN
ajssms-1963	175	10	3	3	NUM
ajssms-1963	175	11	,	,	PUNCT
ajssms-1963	175	12	the	the	DET
ajssms-1963	175	13	t	t	NOUN
ajssms-1963	175	14	-	-	PUNCT
ajssms-1963	175	15	statistic	statistic	NOUN
ajssms-1963	175	16	for	for	ADP
ajssms-1963	175	17	cedt	cedt	PROPN
ajssms-1963	175	18	is	be	AUX
ajssms-1963	175	19	-1.07	-1.07	ADJ
ajssms-1963	175	20	and	and	CCONJ
ajssms-1963	175	21	its	its	PRON
ajssms-1963	175	22	probability	probability	NOUN
ajssms-1963	175	23	value	value	NOUN
ajssms-1963	175	24	(	(	PUNCT
ajssms-1963	175	25	0.3100	0.3100	NUM
ajssms-1963	175	26	)	)	PUNCT
ajssms-1963	175	27	>	>	X
ajssms-1963	175	28	0.05	0.05	NUM
ajssms-1963	175	29	,	,	PUNCT
ajssms-1963	175	30	so	so	SCONJ
ajssms-1963	175	31	we	we	PRON
ajssms-1963	175	32	accept	accept	VERB
ajssms-1963	175	33	the	the	DET
ajssms-1963	175	34	second	second	ADJ
ajssms-1963	175	35	null	null	ADJ
ajssms-1963	175	36	hypothesis	hypothesis	NOUN
ajssms-1963	175	37	(	(	PUNCT
ajssms-1963	175	38	h02	h02	PROPN
ajssms-1963	175	39	)	)	PUNCT
ajssms-1963	175	40	and	and	CCONJ
ajssms-1963	175	41	reject	reject	VERB
ajssms-1963	175	42	the	the	DET
ajssms-1963	175	43	corresponding	corresponding	ADJ
ajssms-1963	175	44	alternative	alternative	ADJ
ajssms-1963	175	45	hypothesis	hypothesis	NOUN
ajssms-1963	175	46	.	.	PUNCT
ajssms-1963	176	1	the	the	DET
ajssms-1963	176	2	conclusion	conclusion	NOUN
ajssms-1963	176	3	here	here	ADV
ajssms-1963	176	4	is	be	AUX
ajssms-1963	176	5	that	that	PRON
ajssms-1963	176	6	custom	custom	NOUN
ajssms-1963	176	7	and	and	CCONJ
ajssms-1963	176	8	excise	excise	NOUN
ajssms-1963	176	9	duties	duty	NOUN
ajssms-1963	176	10	(	(	PUNCT
ajssms-1963	176	11	cedt	cedt	PROPN
ajssms-1963	176	12	)	)	PUNCT
ajssms-1963	176	13	has	have	VERB
ajssms-1963	176	14	no	no	DET
ajssms-1963	176	15	significant	significant	ADJ
ajssms-1963	176	16	impact	impact	NOUN
ajssms-1963	176	17	on	on	ADP
ajssms-1963	176	18	smes	sme	NOUN
ajssms-1963	176	19	growth	growth	NOUN
ajssms-1963	176	20	in	in	ADP
ajssms-1963	176	21	nigeria	nigeria	PROPN
ajssms-1963	177	1	4.4.3	4.4.3	NUM
ajssms-1963	177	2	.	.	PUNCT
ajssms-1963	177	3	hypothesis	hypothesis	NOUN
ajssms-1963	177	4	three	three	NUM
ajssms-1963	177	5	h03	h03	NOUN
ajssms-1963	177	6	:	:	PUNCT
ajssms-1963	177	7	company	company	NOUN
ajssms-1963	177	8	income	income	NOUN
ajssms-1963	177	9	tax	tax	NOUN
ajssms-1963	177	10	(	(	PUNCT
ajssms-1963	177	11	cit	cit	PROPN
ajssms-1963	177	12	)	)	PUNCT
ajssms-1963	177	13	has	have	VERB
ajssms-1963	177	14	no	no	DET
ajssms-1963	177	15	significant	significant	ADJ
ajssms-1963	177	16	impact	impact	NOUN
ajssms-1963	177	17	on	on	ADP
ajssms-1963	177	18	smes	sme	NOUN
ajssms-1963	177	19	growth	growth	NOUN
ajssms-1963	177	20	in	in	ADP
ajssms-1963	177	21	nigeria	nigeria	PROPN
ajssms-1963	177	22	.	.	PUNCT
ajssms-1963	178	1	from	from	ADP
ajssms-1963	178	2	the	the	DET
ajssms-1963	178	3	result	result	NOUN
ajssms-1963	178	4	in	in	ADP
ajssms-1963	178	5	table	table	NOUN
ajssms-1963	178	6	3	3	NUM
ajssms-1963	178	7	,	,	PUNCT
ajssms-1963	178	8	the	the	DET
ajssms-1963	178	9	t	t	NOUN
ajssms-1963	178	10	-	-	PUNCT
ajssms-1963	178	11	statistic	statistic	NOUN
ajssms-1963	178	12	for	for	ADP
ajssms-1963	178	13	cit	cit	PROPN
ajssms-1963	178	14	is	be	AUX
ajssms-1963	178	15	-2.24	-2.24	NUM
ajssms-1963	178	16	and	and	CCONJ
ajssms-1963	178	17	its	its	PRON
ajssms-1963	178	18	probability	probability	NOUN
ajssms-1963	178	19	value	value	NOUN
ajssms-1963	178	20	(	(	PUNCT
ajssms-1963	178	21	0.015	0.015	NUM
ajssms-1963	178	22	)	)	PUNCT
ajssms-1963	178	23	<	<	X
ajssms-1963	178	24	0.05	0.05	NUM
ajssms-1963	178	25	,	,	PUNCT
ajssms-1963	178	26	so	so	SCONJ
ajssms-1963	178	27	we	we	PRON
ajssms-1963	178	28	reject	reject	VERB
ajssms-1963	178	29	the	the	DET
ajssms-1963	178	30	third	third	ADJ
ajssms-1963	178	31	null	null	ADJ
ajssms-1963	178	32	hypotheses	hypothesis	NOUN
ajssms-1963	178	33	(	(	PUNCT
ajssms-1963	178	34	h03	h03	NOUN
ajssms-1963	178	35	)	)	PUNCT
ajssms-1963	178	36	and	and	CCONJ
ajssms-1963	178	37	accept	accept	VERB
ajssms-1963	178	38	the	the	DET
ajssms-1963	178	39	alternative	alternative	NOUN
ajssms-1963	178	40	.	.	PUNCT
ajssms-1963	179	1	this	this	PRON
ajssms-1963	179	2	implies	imply	VERB
ajssms-1963	179	3	that	that	SCONJ
ajssms-1963	179	4	company	company	NOUN
ajssms-1963	179	5	income	income	NOUN
ajssms-1963	179	6	tax	tax	NOUN
ajssms-1963	179	7	(	(	PUNCT
ajssms-1963	179	8	cit	cit	PROPN
ajssms-1963	179	9	)	)	PUNCT
ajssms-1963	179	10	has	have	VERB
ajssms-1963	179	11	a	a	DET
ajssms-1963	179	12	significant	significant	ADJ
ajssms-1963	179	13	impact	impact	NOUN
ajssms-1963	179	14	on	on	ADP
ajssms-1963	179	15	smes	sme	NOUN
ajssms-1963	179	16	growth	growth	NOUN
ajssms-1963	179	17	.	.	PUNCT
ajssms-1963	180	1	5	5	X
ajssms-1963	180	2	.	.	X
ajssms-1963	180	3	discussion	discussion	NOUN
ajssms-1963	180	4	of	of	ADP
ajssms-1963	180	5	findings	finding	NOUN
ajssms-1963	180	6	from	from	ADP
ajssms-1963	180	7	the	the	DET
ajssms-1963	180	8	results	result	NOUN
ajssms-1963	180	9	,	,	PUNCT
ajssms-1963	180	10	we	we	PRON
ajssms-1963	180	11	found	find	VERB
ajssms-1963	180	12	that	that	PRON
ajssms-1963	180	13	value	value	NOUN
ajssms-1963	180	14	added	add	VERB
ajssms-1963	180	15	tax	tax	NOUN
ajssms-1963	180	16	and	and	CCONJ
ajssms-1963	180	17	company	company	NOUN
ajssms-1963	180	18	income	income	NOUN
ajssms-1963	180	19	tax	tax	NOUN
ajssms-1963	180	20	have	have	VERB
ajssms-1963	180	21	significant	significant	ADJ
ajssms-1963	180	22	effects	effect	NOUN
ajssms-1963	180	23	on	on	ADP
ajssms-1963	180	24	smes	sme	NOUN
ajssms-1963	180	25	growth	growth	NOUN
ajssms-1963	180	26	in	in	ADP
ajssms-1963	180	27	nigeria	nigeria	PROPN
ajssms-1963	180	28	,	,	PUNCT
ajssms-1963	180	29	while	while	SCONJ
ajssms-1963	180	30	custom	custom	NOUN
ajssms-1963	180	31	and	and	CCONJ
ajssms-1963	180	32	excise	excise	NOUN
ajssms-1963	180	33	duties	duty	NOUN
ajssms-1963	180	34	had	have	VERB
ajssms-1963	180	35	insignificant	insignificant	ADJ
ajssms-1963	180	36	effect	effect	NOUN
ajssms-1963	180	37	.	.	PUNCT
ajssms-1963	181	1	the	the	DET
ajssms-1963	181	2	coefficients	coefficient	NOUN
ajssms-1963	181	3	of	of	ADP
ajssms-1963	181	4	all	all	DET
ajssms-1963	181	5	the	the	DET
ajssms-1963	181	6	variables	variable	NOUN
ajssms-1963	181	7	were	be	AUX
ajssms-1963	181	8	found	find	VERB
ajssms-1963	181	9	to	to	PART
ajssms-1963	181	10	have	have	VERB
ajssms-1963	181	11	a	a	DET
ajssms-1963	181	12	negative	negative	ADJ
ajssms-1963	181	13	relationship	relationship	NOUN
ajssms-1963	181	14	with	with	ADP
ajssms-1963	181	15	smes	sme	NOUN
ajssms-1963	181	16	growth	growth	NOUN
ajssms-1963	181	17	within	within	ADP
ajssms-1963	181	18	the	the	DET
ajssms-1963	181	19	period	period	NOUN
ajssms-1963	181	20	under	under	ADP
ajssms-1963	181	21	study	study	NOUN
ajssms-1963	181	22	.	.	PUNCT
ajssms-1963	182	1	the	the	DET
ajssms-1963	182	2	implication	implication	NOUN
ajssms-1963	182	3	of	of	ADP
ajssms-1963	182	4	these	these	DET
ajssms-1963	182	5	finding	finding	NOUN
ajssms-1963	182	6	is	be	AUX
ajssms-1963	182	7	that	that	SCONJ
ajssms-1963	182	8	a	a	DET
ajssms-1963	182	9	reduction	reduction	NOUN
ajssms-1963	182	10	in	in	ADP
ajssms-1963	182	11	the	the	DET
ajssms-1963	182	12	rates	rate	NOUN
ajssms-1963	182	13	of	of	ADP
ajssms-1963	182	14	these	these	DET
ajssms-1963	182	15	taxes	taxis	NOUN
ajssms-1963	182	16	will	will	AUX
ajssms-1963	182	17	significantly	significantly	ADV
ajssms-1963	182	18	boost	boost	VERB
ajssms-1963	182	19	the	the	DET
ajssms-1963	182	20	growth	growth	NOUN
ajssms-1963	182	21	of	of	ADP
ajssms-1963	182	22	smes	sme	NOUN
ajssms-1963	182	23	in	in	ADP
ajssms-1963	182	24	nigeria	nigeria	PROPN
ajssms-1963	182	25	and	and	CCONJ
ajssms-1963	182	26	vice	vice	ADV
ajssms-1963	182	27	versa	versa	ADV
ajssms-1963	182	28	.	.	PUNCT
ajssms-1963	183	1	accordingly	accordingly	ADV
ajssms-1963	183	2	,	,	PUNCT
ajssms-1963	183	3	the	the	DET
ajssms-1963	183	4	increase	increase	NOUN
ajssms-1963	183	5	in	in	ADP
ajssms-1963	183	6	the	the	DET
ajssms-1963	183	7	vat	vat	NOUN
ajssms-1963	183	8	rate	rate	NOUN
ajssms-1963	183	9	from	from	ADP
ajssms-1963	183	10	5	5	NUM
ajssms-1963	183	11	%	%	NOUN
ajssms-1963	183	12	to	to	PART
ajssms-1963	183	13	7.5	7.5	NUM
ajssms-1963	183	14	%	%	NOUN
ajssms-1963	183	15	by	by	ADP
ajssms-1963	183	16	the	the	DET
ajssms-1963	183	17	finance	finance	NOUN
ajssms-1963	183	18	act	act	NOUN
ajssms-1963	183	19	,	,	PUNCT
ajssms-1963	183	20	2019	2019	NUM
ajssms-1963	183	21	might	might	AUX
ajssms-1963	183	22	adversely	adversely	ADV
ajssms-1963	183	23	affect	affect	VERB
ajssms-1963	183	24	the	the	DET
ajssms-1963	183	25	growth	growth	NOUN
ajssms-1963	183	26	of	of	ADP
ajssms-1963	183	27	smes	sme	NOUN
ajssms-1963	183	28	in	in	ADP
ajssms-1963	183	29	nigeria	nigeria	PROPN
ajssms-1963	183	30	.	.	PUNCT
ajssms-1963	184	1	the	the	DET
ajssms-1963	184	2	cedt	cedt	PROPN
ajssms-1963	184	3	was	be	AUX
ajssms-1963	184	4	found	find	VERB
ajssms-1963	184	5	to	to	PART
ajssms-1963	184	6	have	have	VERB
ajssms-1963	184	7	an	an	DET
ajssms-1963	184	8	insignificant	insignificant	ADJ
ajssms-1963	184	9	and	and	CCONJ
ajssms-1963	184	10	negative	negative	ADJ
ajssms-1963	184	11	effect	effect	NOUN
ajssms-1963	184	12	on	on	ADP
ajssms-1963	184	13	smes	sme	NOUN
ajssms-1963	184	14	growth	growth	NOUN
ajssms-1963	184	15	.	.	PUNCT
ajssms-1963	185	1	the	the	DET
ajssms-1963	185	2	inverse	inverse	NOUN
ajssms-1963	185	3	relationship	relationship	NOUN
ajssms-1963	185	4	implies	imply	VERB
ajssms-1963	185	5	that	that	SCONJ
ajssms-1963	185	6	higher	high	ADJ
ajssms-1963	185	7	custom	custom	NOUN
ajssms-1963	185	8	and	and	CCONJ
ajssms-1963	185	9	excise	excise	NOUN
ajssms-1963	185	10	duties	duty	NOUN
ajssms-1963	185	11	are	be	AUX
ajssms-1963	185	12	detrimental	detrimental	ADJ
ajssms-1963	185	13	to	to	ADP
ajssms-1963	185	14	the	the	DET
ajssms-1963	185	15	growth	growth	NOUN
ajssms-1963	185	16	of	of	ADP
ajssms-1963	185	17	smes	sme	NOUN
ajssms-1963	185	18	.	.	PUNCT
ajssms-1963	186	1	the	the	DET
ajssms-1963	186	2	insignificant	insignificant	ADJ
ajssms-1963	186	3	relationship	relationship	NOUN
ajssms-1963	186	4	observed	observe	VERB
ajssms-1963	186	5	could	could	AUX
ajssms-1963	186	6	also	also	ADV
ajssms-1963	186	7	imply	imply	VERB
ajssms-1963	186	8	that	that	SCONJ
ajssms-1963	186	9	custom	custom	NOUN
ajssms-1963	186	10	service	service	NOUN
ajssms-1963	186	11	operations	operation	NOUN
ajssms-1963	186	12	and	and	CCONJ
ajssms-1963	186	13	revenue	revenue	NOUN
ajssms-1963	186	14	generation	generation	NOUN
ajssms-1963	186	15	especially	especially	ADV
ajssms-1963	186	16	in	in	ADP
ajssms-1963	186	17	the	the	DET
ajssms-1963	186	18	border	border	NOUN
ajssms-1963	186	19	is	be	AUX
ajssms-1963	186	20	not	not	PART
ajssms-1963	186	21	practically	practically	ADV
ajssms-1963	186	22	impacting	impact	VERB
ajssms-1963	186	23	in	in	ADP
ajssms-1963	186	24	the	the	DET
ajssms-1963	186	25	economy	economy	NOUN
ajssms-1963	186	26	due	due	ADP
ajssms-1963	186	27	to	to	ADP
ajssms-1963	186	28	non	non	ADJ
ajssms-1963	186	29	-	-	NOUN
ajssms-1963	186	30	accountability	accountability	NOUN
ajssms-1963	186	31	,	,	PUNCT
ajssms-1963	186	32	transparency	transparency	NOUN
ajssms-1963	186	33	and	and	CCONJ
ajssms-1963	186	34	obvious	obvious	ADJ
ajssms-1963	186	35	leakages	leakage	NOUN
ajssms-1963	186	36	in	in	ADP
ajssms-1963	186	37	the	the	DET
ajssms-1963	186	38	system	system	NOUN
ajssms-1963	186	39	.	.	PUNCT
ajssms-1963	187	1	finally	finally	ADV
ajssms-1963	187	2	,	,	PUNCT
ajssms-1963	187	3	company	company	NOUN
ajssms-1963	187	4	income	income	NOUN
ajssms-1963	187	5	tax	tax	NOUN
ajssms-1963	187	6	(	(	PUNCT
ajssms-1963	187	7	cit	cit	PROPN
ajssms-1963	187	8	)	)	PUNCT
ajssms-1963	187	9	was	be	AUX
ajssms-1963	187	10	found	find	VERB
ajssms-1963	187	11	to	to	PART
ajssms-1963	187	12	have	have	VERB
ajssms-1963	187	13	a	a	DET
ajssms-1963	187	14	negative	negative	ADJ
ajssms-1963	187	15	but	but	CCONJ
ajssms-1963	187	16	significant	significant	ADJ
ajssms-1963	187	17	influence	influence	NOUN
ajssms-1963	187	18	on	on	ADP
ajssms-1963	187	19	smes	sme	NOUN
ajssms-1963	187	20	growth	growth	NOUN
ajssms-1963	187	21	in	in	ADP
ajssms-1963	187	22	nigeria	nigeria	PROPN
ajssms-1963	187	23	.	.	PUNCT
ajssms-1963	188	1	it	it	PRON
ajssms-1963	188	2	shows	show	VERB
ajssms-1963	188	3	that	that	SCONJ
ajssms-1963	188	4	the	the	PRON
ajssms-1963	188	5	higher	high	ADJ
ajssms-1963	188	6	the	the	DET
ajssms-1963	188	7	cit	cit	PROPN
ajssms-1963	188	8	rate	rate	NOUN
ajssms-1963	188	9	,	,	PUNCT
ajssms-1963	188	10	the	the	PRON
ajssms-1963	188	11	lower	low	ADJ
ajssms-1963	188	12	the	the	DET
ajssms-1963	188	13	rate	rate	NOUN
ajssms-1963	188	14	at	at	ADP
ajssms-1963	188	15	which	which	PRON
ajssms-1963	188	16	the	the	DET
ajssms-1963	188	17	smes	sme	NOUN
ajssms-1963	188	18	grow	grow	VERB
ajssms-1963	188	19	.	.	PUNCT
ajssms-1963	189	1	this	this	DET
ajssms-1963	189	2	finding	finding	NOUN
ajssms-1963	189	3	agrees	agree	VERB
ajssms-1963	189	4	with	with	ADP
ajssms-1963	189	5	the	the	DET
ajssms-1963	189	6	findings	finding	NOUN
ajssms-1963	189	7	of	of	ADP
ajssms-1963	189	8	ojeka	ojeka	PROPN
ajssms-1963	189	9	(	(	PUNCT
ajssms-1963	189	10	2012	2012	NUM
ajssms-1963	189	11	)	)	PUNCT
ajssms-1963	189	12	who	who	PRON
ajssms-1963	189	13	found	find	VERB
ajssms-1963	189	14	that	that	SCONJ
ajssms-1963	189	15	tax	tax	NOUN
ajssms-1963	189	16	policy	policy	NOUN
ajssms-1963	189	17	adversely	adversely	ADV
ajssms-1963	189	18	affected	affect	VERB
ajssms-1963	189	19	the	the	DET
ajssms-1963	189	20	growth	growth	NOUN
ajssms-1963	189	21	of	of	ADP
ajssms-1963	189	22	smes	sme	NOUN
ajssms-1963	189	23	in	in	ADP
ajssms-1963	189	24	nigeria	nigeria	PROPN
ajssms-1963	189	25	.	.	PUNCT
ajssms-1963	190	1	however	however	ADV
ajssms-1963	190	2	,	,	PUNCT
ajssms-1963	190	3	it	it	PRON
ajssms-1963	190	4	is	be	AUX
ajssms-1963	190	5	hoped	hope	VERB
ajssms-1963	190	6	that	that	SCONJ
ajssms-1963	190	7	the	the	DET
ajssms-1963	190	8	finance	finance	NOUN
ajssms-1963	190	9	act	act	NOUN
ajssms-1963	190	10	,	,	PUNCT
ajssms-1963	190	11	2019	2019	NUM
ajssms-1963	190	12	which	which	PRON
ajssms-1963	190	13	amends	amend	VERB
ajssms-1963	190	14	the	the	DET
ajssms-1963	190	15	rate	rate	NOUN
ajssms-1963	190	16	of	of	ADP
ajssms-1963	190	17	cit	cit	PROPN
ajssms-1963	190	18	from	from	ADP
ajssms-1963	190	19	a	a	DET
ajssms-1963	190	20	flat	flat	ADJ
ajssms-1963	190	21	rate	rate	NOUN
ajssms-1963	190	22	of	of	ADP
ajssms-1963	190	23	30	30	NUM
ajssms-1963	190	24	%	%	NOUN
ajssms-1963	190	25	on	on	ADP
ajssms-1963	190	26	the	the	DET
ajssms-1963	190	27	assessable	assessable	ADJ
ajssms-1963	190	28	profit	profit	NOUN
ajssms-1963	190	29	of	of	ADP
ajssms-1963	190	30	all	all	DET
ajssms-1963	190	31	companies	company	NOUN
ajssms-1963	190	32	irrespective	irrespective	ADV
ajssms-1963	190	33	of	of	ADP
ajssms-1963	190	34	size	size	NOUN
ajssms-1963	190	35	,	,	PUNCT
ajssms-1963	190	36	to	to	ADP
ajssms-1963	190	37	a	a	DET
ajssms-1963	190	38	complete	complete	ADJ
ajssms-1963	190	39	tax	tax	NOUN
ajssms-1963	190	40	exemption	exemption	NOUN
ajssms-1963	190	41	for	for	ADP
ajssms-1963	190	42	small	small	ADJ
ajssms-1963	190	43	companies	company	NOUN
ajssms-1963	190	44	with	with	ADP
ajssms-1963	190	45	gross	gross	ADJ
ajssms-1963	190	46	turnover	turnover	NOUN
ajssms-1963	190	47	of	of	ADP
ajssms-1963	190	48	n25	n25	PROPN
ajssms-1963	190	49	million	million	NUM
ajssms-1963	190	50	or	or	CCONJ
ajssms-1963	190	51	less	less	ADJ
ajssms-1963	190	52	;	;	PUNCT
ajssms-1963	190	53	20	20	NUM
ajssms-1963	190	54	%	%	NOUN
ajssms-1963	190	55	(	(	PUNCT
ajssms-1963	190	56	twenty	twenty	NUM
ajssms-1963	190	57	kobo	kobo	NOUN
ajssms-1963	190	58	for	for	ADP
ajssms-1963	190	59	every	every	DET
ajssms-1963	190	60	naira	naira	NOUN
ajssms-1963	190	61	)	)	PUNCT
ajssms-1963	190	62	for	for	ADP
ajssms-1963	190	63	medium	medium	ADJ
ajssms-1963	190	64	-	-	PUNCT
ajssms-1963	190	65	sized	sized	ADJ
ajssms-1963	190	66	companies	company	NOUN
ajssms-1963	190	67	with	with	ADP
ajssms-1963	190	68	a	a	DET
ajssms-1963	190	69	gross	gross	ADJ
ajssms-1963	190	70	turnover	turnover	NOUN
ajssms-1963	190	71	greater	great	ADJ
ajssms-1963	190	72	than	than	ADP
ajssms-1963	190	73	n25	n25	PROPN
ajssms-1963	190	74	million	million	NUM
ajssms-1963	190	75	but	but	CCONJ
ajssms-1963	190	76	less	less	ADJ
ajssms-1963	190	77	than	than	ADP
ajssms-1963	190	78	n100,000,000	n100,000,000	PROPN
ajssms-1963	190	79	and	and	CCONJ
ajssms-1963	190	80	30	30	NUM
ajssms-1963	190	81	%	%	NOUN
ajssms-1963	190	82	(	(	PUNCT
ajssms-1963	190	83	thirty	thirty	NUM
ajssms-1963	190	84	kobo	kobo	NOUN
ajssms-1963	190	85	for	for	ADP
ajssms-1963	190	86	every	every	DET
ajssms-1963	190	87	naira	naira	NOUN
ajssms-1963	190	88	)	)	PUNCT
ajssms-1963	190	89	for	for	ADP
ajssms-1963	190	90	large	large	ADJ
ajssms-1963	190	91	(	(	PUNCT
ajssms-1963	190	92	not	not	PART
ajssms-1963	190	93	small	small	ADJ
ajssms-1963	190	94	or	or	CCONJ
ajssms-1963	190	95	medium	medium	ADJ
ajssms-1963	190	96	-	-	PUNCT
ajssms-1963	190	97	sized	sized	ADJ
ajssms-1963	190	98	)	)	PUNCT
ajssms-1963	190	99	companies	company	NOUN
ajssms-1963	190	100	with	with	ADP
ajssms-1963	190	101	gross	gross	ADJ
ajssms-1963	190	102	turnover	turnover	NOUN
ajssms-1963	190	103	of	of	ADP
ajssms-1963	190	104	n100	n100	NUM
ajssms-1963	190	105	million	million	NUM
ajssms-1963	190	106	or	or	CCONJ
ajssms-1963	190	107	more	more	ADJ
ajssms-1963	190	108	,	,	PUNCT
ajssms-1963	190	109	would	would	AUX
ajssms-1963	190	110	greatly	greatly	ADV
ajssms-1963	190	111	enhance	enhance	VERB
ajssms-1963	190	112	the	the	DET
ajssms-1963	190	113	performance	performance	NOUN
ajssms-1963	190	114	and	and	CCONJ
ajssms-1963	190	115	growth	growth	NOUN
ajssms-1963	190	116	of	of	ADP
ajssms-1963	190	117	the	the	DET
ajssms-1963	190	118	smes	sme	NOUN
ajssms-1963	190	119	6	6	NUM
ajssms-1963	190	120	.	.	PUNCT
ajssms-1963	190	121	conclusion	conclusion	NOUN
ajssms-1963	190	122	and	and	CCONJ
ajssms-1963	190	123	recommendations	recommendation	NOUN
ajssms-1963	190	124	in	in	ADP
ajssms-1963	190	125	recognition	recognition	NOUN
ajssms-1963	190	126	of	of	ADP
ajssms-1963	190	127	the	the	DET
ajssms-1963	190	128	fact	fact	NOUN
ajssms-1963	190	129	that	that	SCONJ
ajssms-1963	190	130	the	the	DET
ajssms-1963	190	131	role	role	NOUN
ajssms-1963	190	132	of	of	ADP
ajssms-1963	190	133	smes	sme	NOUN
ajssms-1963	190	134	is	be	AUX
ajssms-1963	190	135	very	very	ADV
ajssms-1963	190	136	strategic	strategic	ADJ
ajssms-1963	190	137	with	with	ADP
ajssms-1963	190	138	far	far	ADV
ajssms-1963	190	139	-	-	PUNCT
ajssms-1963	190	140	reaching	reach	VERB
ajssms-1963	190	141	implications	implication	NOUN
ajssms-1963	190	142	on	on	ADP
ajssms-1963	190	143	any	any	DET
ajssms-1963	190	144	economy	economy	NOUN
ajssms-1963	190	145	,	,	PUNCT
ajssms-1963	190	146	this	this	DET
ajssms-1963	190	147	study	study	NOUN
ajssms-1963	190	148	sets	set	VERB
ajssms-1963	190	149	to	to	PART
ajssms-1963	190	150	establish	establish	VERB
ajssms-1963	190	151	the	the	DET
ajssms-1963	190	152	impact	impact	NOUN
ajssms-1963	190	153	of	of	ADP
ajssms-1963	190	154	taxation	taxation	NOUN
ajssms-1963	190	155	on	on	ADP
ajssms-1963	190	156	the	the	DET
ajssms-1963	190	157	growth	growth	NOUN
ajssms-1963	190	158	of	of	ADP
ajssms-1963	190	159	smes	sme	NOUN
ajssms-1963	190	160	in	in	ADP
ajssms-1963	190	161	nigeria	nigeria	PROPN
ajssms-1963	190	162	from	from	ADP
ajssms-1963	190	163	2007	2007	NUM
ajssms-1963	190	164	to	to	ADP
ajssms-1963	190	165	2019	2019	NUM
ajssms-1963	190	166	.	.	PUNCT
ajssms-1963	191	1	from	from	ADP
ajssms-1963	191	2	the	the	DET
ajssms-1963	191	3	results	result	NOUN
ajssms-1963	191	4	,	,	PUNCT
ajssms-1963	191	5	it	it	PRON
ajssms-1963	191	6	can	can	AUX
ajssms-1963	191	7	be	be	AUX
ajssms-1963	191	8	inferred	infer	VERB
ajssms-1963	191	9	that	that	SCONJ
ajssms-1963	191	10	taxation	taxation	NOUN
ajssms-1963	191	11	has	have	AUX
ajssms-1963	191	12	stifled	stifle	VERB
ajssms-1963	191	13	the	the	DET
ajssms-1963	191	14	growth	growth	NOUN
ajssms-1963	191	15	of	of	ADP
ajssms-1963	191	16	smes	sme	NOUN
ajssms-1963	191	17	rather	rather	ADV
ajssms-1963	191	18	than	than	ADP
ajssms-1963	191	19	promoting	promote	VERB
ajssms-1963	191	20	them	they	PRON
ajssms-1963	191	21	.	.	PUNCT
ajssms-1963	192	1	it	it	PRON
ajssms-1963	192	2	is	be	AUX
ajssms-1963	192	3	imperative	imperative	ADJ
ajssms-1963	192	4	to	to	PART
ajssms-1963	192	5	note	note	VERB
ajssms-1963	192	6	that	that	SCONJ
ajssms-1963	192	7	only	only	ADV
ajssms-1963	192	8	smes	sme	NOUN
ajssms-1963	192	9	operating	operate	VERB
ajssms-1963	192	10	in	in	ADP
ajssms-1963	192	11	a	a	DET
ajssms-1963	192	12	conducive	conducive	ADJ
ajssms-1963	192	13	taxfriendly	taxfriendly	NOUN
ajssms-1963	192	14	environment	environment	NOUN
ajssms-1963	192	15	can	can	AUX
ajssms-1963	192	16	remain	remain	VERB
ajssms-1963	192	17	competitive	competitive	ADJ
ajssms-1963	192	18	,	,	PUNCT
ajssms-1963	192	19	relevant	relevant	ADJ
ajssms-1963	192	20	and	and	CCONJ
ajssms-1963	192	21	active	active	ADJ
ajssms-1963	192	22	players	player	NOUN
ajssms-1963	192	23	within	within	ADP
ajssms-1963	192	24	the	the	DET
ajssms-1963	192	25	domestic	domestic	ADJ
ajssms-1963	192	26	economy	economy	NOUN
ajssms-1963	192	27	and	and	CCONJ
ajssms-1963	192	28	in	in	ADP
ajssms-1963	192	29	the	the	DET
ajssms-1963	192	30	global	global	ADJ
ajssms-1963	192	31	arena	arena	NOUN
ajssms-1963	192	32	.	.	PUNCT
ajssms-1963	193	1	based	base	VERB
ajssms-1963	193	2	on	on	ADP
ajssms-1963	193	3	the	the	DET
ajssms-1963	193	4	findings	finding	NOUN
ajssms-1963	193	5	,	,	PUNCT
ajssms-1963	193	6	the	the	DET
ajssms-1963	193	7	study	study	NOUN
ajssms-1963	193	8	therefore	therefore	ADV
ajssms-1963	193	9	makes	make	VERB
ajssms-1963	193	10	the	the	DET
ajssms-1963	193	11	following	follow	VERB
ajssms-1963	193	12	recommendations	recommendation	NOUN
ajssms-1963	193	13	:	:	PUNCT
ajssms-1963	193	14	i.	i.	NOUN
ajssms-1963	193	15	tax	tax	NOUN
ajssms-1963	193	16	policies	policy	NOUN
ajssms-1963	193	17	especially	especially	ADV
ajssms-1963	193	18	those	those	PRON
ajssms-1963	193	19	relating	relate	VERB
ajssms-1963	193	20	to	to	ADP
ajssms-1963	193	21	cit	cit	PROPN
ajssms-1963	193	22	and	and	CCONJ
ajssms-1963	193	23	vat	vat	NOUN
ajssms-1963	193	24	which	which	PRON
ajssms-1963	193	25	have	have	AUX
ajssms-1963	193	26	been	be	AUX
ajssms-1963	193	27	found	find	VERB
ajssms-1963	193	28	to	to	PART
ajssms-1963	193	29	be	be	AUX
ajssms-1963	193	30	significant	significant	ADJ
ajssms-1963	193	31	in	in	ADP
ajssms-1963	193	32	the	the	DET
ajssms-1963	193	33	growth	growth	NOUN
ajssms-1963	193	34	of	of	ADP
ajssms-1963	193	35	smes	sme	NOUN
ajssms-1963	193	36	should	should	AUX
ajssms-1963	193	37	be	be	AUX
ajssms-1963	193	38	properly	properly	ADV
ajssms-1963	193	39	formulated	formulate	VERB
ajssms-1963	193	40	and	and	CCONJ
ajssms-1963	193	41	carefully	carefully	ADV
ajssms-1963	193	42	administered	administer	VERB
ajssms-1963	193	43	,	,	PUNCT
ajssms-1963	193	44	in	in	ADP
ajssms-1963	193	45	such	such	DET
ajssms-1963	193	46	a	a	DET
ajssms-1963	193	47	way	way	NOUN
ajssms-1963	193	48	that	that	PRON
ajssms-1963	193	49	such	such	ADJ
ajssms-1963	193	50	policies	policy	NOUN
ajssms-1963	193	51	directly	directly	ADV
ajssms-1963	193	52	promote	promote	VERB
ajssms-1963	193	53	the	the	DET
ajssms-1963	193	54	growth	growth	NOUN
ajssms-1963	193	55	of	of	ADP
ajssms-1963	193	56	smes	sme	NOUN
ajssms-1963	193	57	.	.	PUNCT
ajssms-1963	194	1	in	in	ADP
ajssms-1963	194	2	particular	particular	ADJ
ajssms-1963	194	3	,	,	PUNCT
ajssms-1963	194	4	the	the	DET
ajssms-1963	194	5	government	government	NOUN
ajssms-1963	194	6	should	should	AUX
ajssms-1963	194	7	reconsider	reconsider	VERB
ajssms-1963	194	8	a	a	DET
ajssms-1963	194	9	downward	downward	ADJ
ajssms-1963	194	10	review	review	NOUN
ajssms-1963	194	11	of	of	ADP
ajssms-1963	194	12	the	the	DET
ajssms-1963	194	13	current	current	ADJ
ajssms-1963	194	14	7.5	7.5	NUM
ajssms-1963	194	15	%	%	NOUN
ajssms-1963	194	16	vat	vat	NOUN
ajssms-1963	194	17	rate	rate	NOUN
ajssms-1963	194	18	as	as	SCONJ
ajssms-1963	194	19	the	the	DET
ajssms-1963	194	20	study	study	NOUN
ajssms-1963	194	21	has	have	AUX
ajssms-1963	194	22	revealed	reveal	VERB
ajssms-1963	194	23	that	that	SCONJ
ajssms-1963	194	24	vat	vat	NOUN
ajssms-1963	194	25	is	be	AUX
ajssms-1963	194	26	significant	significant	ADJ
ajssms-1963	194	27	to	to	ADP
ajssms-1963	194	28	the	the	DET
ajssms-1963	194	29	growth	growth	NOUN
ajssms-1963	194	30	of	of	ADP
ajssms-1963	194	31	smes	sme	NOUN
ajssms-1963	194	32	.	.	PUNCT
ajssms-1963	195	1	the	the	DET
ajssms-1963	195	2	reduction	reduction	NOUN
ajssms-1963	195	3	in	in	ADP
ajssms-1963	195	4	the	the	DET
ajssms-1963	195	5	cit	cit	PROPN
ajssms-1963	195	6	rate	rate	NOUN
ajssms-1963	195	7	for	for	ADP
ajssms-1963	195	8	small	small	ADJ
ajssms-1963	195	9	and	and	CCONJ
ajssms-1963	195	10	medium	medium	ADJ
ajssms-1963	195	11	-	-	PUNCT
ajssms-1963	195	12	sized	sized	ADJ
ajssms-1963	195	13	companies	company	NOUN
ajssms-1963	195	14	by	by	ADP
ajssms-1963	195	15	the	the	DET
ajssms-1963	195	16	finance	finance	NOUN
ajssms-1963	195	17	act	act	NOUN
ajssms-1963	195	18	,	,	PUNCT
ajssms-1963	195	19	2019	2019	NUM
ajssms-1963	195	20	is	be	AUX
ajssms-1963	195	21	a	a	DET
ajssms-1963	195	22	step	step	NOUN
ajssms-1963	195	23	in	in	ADP
ajssms-1963	195	24	the	the	DET
ajssms-1963	195	25	right	right	ADJ
ajssms-1963	195	26	direction	direction	NOUN
ajssms-1963	195	27	.	.	PUNCT
ajssms-1963	196	1	ii	ii	PROPN
ajssms-1963	196	2	.	.	PUNCT
ajssms-1963	197	1	in	in	ADP
ajssms-1963	197	2	addition	addition	NOUN
ajssms-1963	197	3	to	to	ADP
ajssms-1963	197	4	reducing	reduce	VERB
ajssms-1963	197	5	tax	tax	NOUN
ajssms-1963	197	6	rates	rate	NOUN
ajssms-1963	197	7	for	for	ADP
ajssms-1963	197	8	the	the	DET
ajssms-1963	197	9	smes	sme	NOUN
ajssms-1963	197	10	,	,	PUNCT
ajssms-1963	197	11	other	other	ADJ
ajssms-1963	197	12	incentives	incentive	NOUN
ajssms-1963	197	13	,	,	PUNCT
ajssms-1963	197	14	reliefs	relief	NOUN
ajssms-1963	197	15	and	and	CCONJ
ajssms-1963	197	16	allowances	allowance	NOUN
ajssms-1963	197	17	such	such	ADJ
ajssms-1963	197	18	as	as	ADP
ajssms-1963	197	19	loss	loss	NOUN
ajssms-1963	197	20	reliefs	relief	NOUN
ajssms-1963	197	21	,	,	PUNCT
ajssms-1963	197	22	pioneer	pioneer	NOUN
ajssms-1963	197	23	status	status	NOUN
ajssms-1963	197	24	,	,	PUNCT
ajssms-1963	197	25	tax	tax	NOUN
ajssms-1963	197	26	holidays	holiday	NOUN
ajssms-1963	197	27	,	,	PUNCT
ajssms-1963	197	28	capital	capital	NOUN
ajssms-1963	197	29	allowance	allowance	NOUN
ajssms-1963	197	30	etc	etc	X
ajssms-1963	197	31	.	.	X
ajssms-1963	197	32	should	should	AUX
ajssms-1963	197	33	be	be	AUX
ajssms-1963	197	34	specially	specially	ADV
ajssms-1963	197	35	packaged	package	VERB
ajssms-1963	197	36	for	for	ADP
ajssms-1963	197	37	smes	sme	NOUN
ajssms-1963	197	38	by	by	ADP
ajssms-1963	197	39	the	the	DET
ajssms-1963	197	40	government	government	NOUN
ajssms-1963	197	41	to	to	PART
ajssms-1963	197	42	enhance	enhance	VERB
ajssms-1963	197	43	their	their	PRON
ajssms-1963	197	44	productivity	productivity	NOUN
ajssms-1963	197	45	and	and	CCONJ
ajssms-1963	197	46	growth	growth	NOUN
ajssms-1963	197	47	.	.	PUNCT
ajssms-1963	198	1	iii	iii	X
ajssms-1963	198	2	.	.	NOUN
ajssms-1963	198	3	effective	effective	ADJ
ajssms-1963	198	4	modalities	modality	NOUN
ajssms-1963	198	5	should	should	AUX
ajssms-1963	198	6	be	be	AUX
ajssms-1963	198	7	put	put	VERB
ajssms-1963	198	8	in	in	ADP
ajssms-1963	198	9	place	place	NOUN
ajssms-1963	198	10	to	to	PART
ajssms-1963	198	11	ensure	ensure	VERB
ajssms-1963	198	12	accountability	accountability	NOUN
ajssms-1963	198	13	,	,	PUNCT
ajssms-1963	198	14	transparency	transparency	NOUN
ajssms-1963	198	15	,	,	PUNCT
ajssms-1963	198	16	and	and	CCONJ
ajssms-1963	198	17	stoppage	stoppage	NOUN
ajssms-1963	198	18	of	of	ADP
ajssms-1963	198	19	the	the	DET
ajssms-1963	198	20	leakages	leakage	NOUN
ajssms-1963	198	21	associated	associate	VERB
ajssms-1963	198	22	with	with	ADP
ajssms-1963	198	23	customs	custom	NOUN
ajssms-1963	198	24	service	service	NOUN
ajssms-1963	198	25	revenue	revenue	NOUN
ajssms-1963	198	26	generation	generation	NOUN
ajssms-1963	198	27	to	to	PART
ajssms-1963	198	28	enable	enable	VERB
ajssms-1963	198	29	the	the	DET
ajssms-1963	198	30	operations	operation	NOUN
ajssms-1963	198	31	of	of	ADP
ajssms-1963	198	32	the	the	DET
ajssms-1963	198	33	service	service	NOUN
ajssms-1963	198	34	impact	impact	NOUN
ajssms-1963	198	35	positively	positively	ADV
ajssms-1963	198	36	on	on	ADP
ajssms-1963	198	37	the	the	DET
ajssms-1963	198	38	smes	sme	NOUN
ajssms-1963	198	39	and	and	CCONJ
ajssms-1963	198	40	the	the	DET
ajssms-1963	198	41	entire	entire	ADJ
ajssms-1963	198	42	economy	economy	NOUN
ajssms-1963	198	43	.	.	PUNCT
ajssms-1963	199	1	iv	iv	X
ajssms-1963	199	2	.	.	PUNCT
ajssms-1963	200	1	finally	finally	ADV
ajssms-1963	200	2	,	,	PUNCT
ajssms-1963	200	3	government	government	NOUN
ajssms-1963	200	4	should	should	AUX
ajssms-1963	200	5	be	be	AUX
ajssms-1963	200	6	sensitive	sensitive	ADJ
ajssms-1963	200	7	to	to	ADP
ajssms-1963	200	8	the	the	DET
ajssms-1963	200	9	variables	variable	NOUN
ajssms-1963	200	10	in	in	ADP
ajssms-1963	200	11	the	the	DET
ajssms-1963	200	12	tax	tax	NOUN
ajssms-1963	200	13	environment	environment	NOUN
ajssms-1963	200	14	to	to	PART
ajssms-1963	200	15	enable	enable	VERB
ajssms-1963	200	16	the	the	DET
ajssms-1963	200	17	smes	sme	NOUN
ajssms-1963	200	18	cope	cope	VERB
ajssms-1963	200	19	with	with	ADP
ajssms-1963	200	20	the	the	DET
ajssms-1963	200	21	ever	ever	ADV
ajssms-1963	200	22	-	-	PUNCT
ajssms-1963	200	23	changing	change	VERB
ajssms-1963	200	24	dynamics	dynamic	NOUN
ajssms-1963	200	25	of	of	ADP
ajssms-1963	200	26	the	the	DET
ajssms-1963	200	27	smes	smes	PROPN
ajssms-1963	200	28	environment	environment	NOUN
ajssms-1963	200	29	.	.	PUNCT
ajssms-1963	201	1	references	reference	NOUN
ajssms-1963	201	2	adereti	adereti	PROPN
ajssms-1963	201	3	,	,	PUNCT
ajssms-1963	201	4	s.	s.	PROPN
ajssms-1963	201	5	,	,	PUNCT
ajssms-1963	201	6	sanni	sanni	PROPN
ajssms-1963	201	7	,	,	PUNCT
ajssms-1963	201	8	m.	m.	NOUN
ajssms-1963	201	9	,	,	PUNCT
ajssms-1963	201	10	&	&	CCONJ
ajssms-1963	201	11	adesina	adesina	PROPN
ajssms-1963	201	12	,	,	PUNCT
ajssms-1963	201	13	j.	j.	PROPN
ajssms-1963	201	14	(	(	PUNCT
ajssms-1963	201	15	2011	2011	NUM
ajssms-1963	201	16	)	)	PUNCT
ajssms-1963	201	17	.	.	PUNCT
ajssms-1963	202	1	value	value	NOUN
ajssms-1963	202	2	added	add	VERB
ajssms-1963	202	3	tax	tax	NOUN
ajssms-1963	202	4	and	and	CCONJ
ajssms-1963	202	5	economic	economic	ADJ
ajssms-1963	202	6	growth	growth	NOUN
ajssms-1963	202	7	of	of	ADP
ajssms-1963	202	8	nigeria	nigeria	PROPN
ajssms-1963	202	9	.	.	PUNCT
ajssms-1963	203	1	european	european	PROPN
ajssms-1963	203	2	journal	journal	PROPN
ajssms-1963	203	3	of	of	ADP
ajssms-1963	203	4	humanities	humanity	NOUN
ajssms-1963	203	5	and	and	CCONJ
ajssms-1963	203	6	social	social	ADJ
ajssms-1963	203	7	sciences	science	NOUN
ajssms-1963	203	8	,	,	PUNCT
ajssms-1963	203	9	10(1	10(1	NUM
ajssms-1963	203	10	)	)	PUNCT
ajssms-1963	203	11	,	,	PUNCT
ajssms-1963	203	12	456	456	NUM
ajssms-1963	203	13	-	-	SYM
ajssms-1963	203	14	471	471	NUM
ajssms-1963	203	15	.	.	PUNCT
ajssms-1963	204	1	asian	asian	ADJ
ajssms-1963	204	2	journal	journal	PROPN
ajssms-1963	204	3	of	of	ADP
ajssms-1963	204	4	social	social	ADJ
ajssms-1963	204	5	sciences	sciences	PROPN
ajssms-1963	204	6	and	and	CCONJ
ajssms-1963	204	7	management	management	NOUN
ajssms-1963	204	8	studies	study	NOUN
ajssms-1963	204	9	,	,	PUNCT
ajssms-1963	204	10	2020	2020	NUM
ajssms-1963	204	11	,	,	PUNCT
ajssms-1963	204	12	7(3	7(3	NUM
ajssms-1963	204	13	):	):	PUNCT
ajssms-1963	204	14	229	229	NUM
ajssms-1963	204	15	-	-	SYM
ajssms-1963	204	16	235	235	NUM
ajssms-1963	204	17	235	235	NUM
ajssms-1963	204	18	©	©	PROPN
ajssms-1963	204	19	2020	2020	NUM
ajssms-1963	204	20	by	by	ADP
ajssms-1963	204	21	the	the	DET
ajssms-1963	204	22	authors	author	NOUN
ajssms-1963	204	23	;	;	PUNCT
ajssms-1963	204	24	licensee	licensee	PROPN
ajssms-1963	204	25	asian	asian	ADJ
ajssms-1963	204	26	online	online	PROPN
ajssms-1963	204	27	journal	journal	PROPN
ajssms-1963	204	28	publishing	publishing	NOUN
ajssms-1963	204	29	group	group	NOUN
ajssms-1963	204	30	afolabi	afolabi	NOUN
ajssms-1963	204	31	,	,	PUNCT
ajssms-1963	204	32	m.	m.	NOUN
ajssms-1963	204	33	o.	o.	PROPN
ajssms-1963	204	34	(	(	PUNCT
ajssms-1963	204	35	2013	2013	NUM
ajssms-1963	204	36	)	)	PUNCT
ajssms-1963	204	37	.	.	PUNCT
ajssms-1963	205	1	growth	growth	NOUN
ajssms-1963	205	2	effect	effect	NOUN
ajssms-1963	205	3	of	of	ADP
ajssms-1963	205	4	small	small	ADJ
ajssms-1963	205	5	and	and	CCONJ
ajssms-1963	205	6	medium	medium	ADJ
ajssms-1963	205	7	enterprises	enterprise	NOUN
ajssms-1963	205	8	(	(	PUNCT
ajssms-1963	205	9	smes	sme	NOUN
ajssms-1963	205	10	)	)	PUNCT
ajssms-1963	205	11	financing	financing	NOUN
ajssms-1963	205	12	in	in	ADP
ajssms-1963	205	13	nigeria	nigeria	PROPN
ajssms-1963	205	14	.	.	PUNCT
ajssms-1963	206	1	journal	journal	PROPN
ajssms-1963	206	2	of	of	ADP
ajssms-1963	206	3	african	african	ADJ
ajssms-1963	206	4	macroeconomic	macroeconomic	ADJ
ajssms-1963	206	5	review	review	NOUN
ajssms-1963	206	6	,	,	PUNCT
ajssms-1963	206	7	3(1	3(1	NUM
ajssms-1963	206	8	)	)	PUNCT
ajssms-1963	206	9	,	,	PUNCT
ajssms-1963	206	10	193	193	NUM
ajssms-1963	206	11	-	-	SYM
ajssms-1963	206	12	205	205	NUM
ajssms-1963	206	13	.	.	PUNCT
ajssms-1963	207	1	aremu	aremu	PROPN
ajssms-1963	207	2	,	,	PUNCT
ajssms-1963	207	3	m.	m.	NOUN
ajssms-1963	207	4	a.	a.	PROPN
ajssms-1963	207	5	,	,	PUNCT
ajssms-1963	207	6	&	&	CCONJ
ajssms-1963	207	7	adeyemi	adeyemi	ADV
ajssms-1963	207	8	,	,	PUNCT
ajssms-1963	207	9	s.	s.	PROPN
ajssms-1963	207	10	l.	l.	PROPN
ajssms-1963	207	11	(	(	PUNCT
ajssms-1963	207	12	2011	2011	NUM
ajssms-1963	207	13	)	)	PUNCT
ajssms-1963	207	14	.	.	PUNCT
ajssms-1963	208	1	small	small	ADJ
ajssms-1963	208	2	and	and	CCONJ
ajssms-1963	208	3	medium	medium	ADJ
ajssms-1963	208	4	scale	scale	NOUN
ajssms-1963	208	5	enterprises	enterprise	NOUN
ajssms-1963	208	6	as	as	ADP
ajssms-1963	208	7	a	a	DET
ajssms-1963	208	8	survival	survival	NOUN
ajssms-1963	208	9	strategy	strategy	NOUN
ajssms-1963	208	10	for	for	ADP
ajssms-1963	208	11	employment	employment	NOUN
ajssms-1963	208	12	generation	generation	NOUN
ajssms-1963	208	13	in	in	ADP
ajssms-1963	208	14	nigeria	nigeria	PROPN
ajssms-1963	208	15	.	.	PUNCT
ajssms-1963	209	1	journal	journal	PROPN
ajssms-1963	209	2	of	of	ADP
ajssms-1963	209	3	sustainable	sustainable	ADJ
ajssms-1963	209	4	development	development	NOUN
ajssms-1963	209	5	,	,	PUNCT
ajssms-1963	209	6	4(1	4(1	NOUN
ajssms-1963	209	7	)	)	PUNCT
ajssms-1963	209	8	,	,	PUNCT
ajssms-1963	209	9	200	200	NUM
ajssms-1963	209	10	.	.	PUNCT
ajssms-1963	209	11	available	available	ADJ
ajssms-1963	209	12	at	at	ADP
ajssms-1963	209	13	:	:	PUNCT
ajssms-1963	209	14	https://doi.org/10.5539/jsd.v4n1p200	https://doi.org/10.5539/jsd.v4n1p200	NOUN
ajssms-1963	209	15	.	.	PUNCT
ajssms-1963	210	1	aruwa	aruwa	PROPN
ajssms-1963	210	2	.	.	PUNCT
ajssms-1963	211	1	(	(	PUNCT
ajssms-1963	211	2	2013	2013	NUM
ajssms-1963	211	3	)	)	PUNCT
ajssms-1963	211	4	.	.	PUNCT
ajssms-1963	212	1	the	the	DET
ajssms-1963	212	2	influence	influence	NOUN
ajssms-1963	212	3	of	of	ADP
ajssms-1963	212	4	tax	tax	NOUN
ajssms-1963	212	5	reforms	reform	NOUN
ajssms-1963	212	6	on	on	ADP
ajssms-1963	212	7	the	the	DET
ajssms-1963	212	8	prosperity	prosperity	NOUN
ajssms-1963	212	9	of	of	ADP
ajssms-1963	212	10	microfilms	microfilm	NOUN
ajssms-1963	212	11	and	and	CCONJ
ajssms-1963	212	12	small	small	ADJ
ajssms-1963	212	13	businesses	business	NOUN
ajssms-1963	212	14	in	in	ADP
ajssms-1963	212	15	uzbekistan	uzbekistan	PROPN
ajssms-1963	212	16	.	.	PUNCT
ajssms-1963	213	1	asia	asia	PROPN
ajssms-1963	213	2	-	-	PUNCT
ajssms-1963	213	3	pacific	pacific	PROPN
ajssms-1963	213	4	journal	journal	NOUN
ajssms-1963	213	5	,	,	PUNCT
ajssms-1963	213	6	16(2	16(2	NUM
ajssms-1963	213	7	)	)	PUNCT
ajssms-1963	213	8	,	,	PUNCT
ajssms-1963	213	9	31	31	NUM
ajssms-1963	213	10	-	-	SYM
ajssms-1963	213	11	64	64	NUM
ajssms-1963	213	12	.	.	PUNCT
ajssms-1963	214	1	available	available	ADJ
ajssms-1963	214	2	at	at	ADP
ajssms-1963	214	3	:	:	PUNCT
ajssms-1963	214	4	https://doi.org/10.18356/311f020f-en	https://doi.org/10.18356/311f020f-en	NUM
ajssms-1963	214	5	.	.	PUNCT
ajssms-1963	215	1	churchill	churchill	PROPN
ajssms-1963	215	2	,	,	PUNCT
ajssms-1963	215	3	n.	n.	PROPN
ajssms-1963	215	4	c.	c.	PROPN
ajssms-1963	215	5	,	,	PUNCT
ajssms-1963	215	6	&	&	CCONJ
ajssms-1963	215	7	lewis	lewis	PROPN
ajssms-1963	215	8	,	,	PUNCT
ajssms-1963	215	9	l.	l.	PROPN
ajssms-1963	215	10	v.	v.	PROPN
ajssms-1963	215	11	(	(	PUNCT
ajssms-1963	215	12	1983	1983	NUM
ajssms-1963	215	13	)	)	PUNCT
ajssms-1963	215	14	.	.	PUNCT
ajssms-1963	216	1	the	the	DET
ajssms-1963	216	2	five	five	NUM
ajssms-1963	216	3	stages	stage	NOUN
ajssms-1963	216	4	of	of	ADP
ajssms-1963	216	5	small	small	ADJ
ajssms-1963	216	6	business	business	NOUN
ajssms-1963	216	7	growth	growth	NOUN
ajssms-1963	216	8	.	.	PUNCT
ajssms-1963	217	1	harvard	harvard	PROPN
ajssms-1963	217	2	business	business	PROPN
ajssms-1963	217	3	review	review	PROPN
ajssms-1963	217	4	,	,	PUNCT
ajssms-1963	217	5	61(3	61(3	NUM
ajssms-1963	217	6	)	)	PUNCT
ajssms-1963	217	7	,	,	PUNCT
ajssms-1963	217	8	30	30	NUM
ajssms-1963	217	9	-	-	SYM
ajssms-1963	217	10	50	50	NUM
ajssms-1963	217	11	.	.	PUNCT
ajssms-1963	218	1	de	de	PROPN
ajssms-1963	218	2	wulf	wulf	PROPN
ajssms-1963	218	3	,	,	PUNCT
ajssms-1963	218	4	l.	l.	PROPN
ajssms-1963	218	5	(	(	PUNCT
ajssms-1963	218	6	2005	2005	NUM
ajssms-1963	218	7	)	)	PUNCT
ajssms-1963	218	8	.	.	PUNCT
ajssms-1963	219	1	ghana	ghana	PROPN
ajssms-1963	219	2	in	in	ADP
ajssms-1963	219	3	customs	customs	PROPN
ajssms-1963	219	4	modernization	modernization	NOUN
ajssms-1963	219	5	initiatives	initiative	NOUN
ajssms-1963	219	6	,	,	PUNCT
ajssms-1963	219	7	case	case	NOUN
ajssms-1963	219	8	studies	study	NOUN
ajssms-1963	219	9	.	.	PUNCT
ajssms-1963	220	1	washington	washington	PROPN
ajssms-1963	220	2	d.c	d.c	PROPN
ajssms-1963	220	3	:	:	PUNCT
ajssms-1963	220	4	world	world	PROPN
ajssms-1963	220	5	bank	bank	PROPN
ajssms-1963	220	6	.	.	PUNCT
ajssms-1963	221	1	engle	engle	PROPN
ajssms-1963	221	2	,	,	PUNCT
ajssms-1963	221	3	r.	r.	PROPN
ajssms-1963	221	4	(	(	PUNCT
ajssms-1963	221	5	1987	1987	NUM
ajssms-1963	221	6	)	)	PUNCT
ajssms-1963	221	7	.	.	PUNCT
ajssms-1963	222	1	cointegration	cointegration	NOUN
ajssms-1963	222	2	and	and	CCONJ
ajssms-1963	222	3	error	error	NOUN
ajssms-1963	222	4	-	-	PUNCT
ajssms-1963	222	5	correction	correction	NOUN
ajssms-1963	222	6	:	:	PUNCT
ajssms-1963	222	7	representation	representation	NOUN
ajssms-1963	222	8	,	,	PUNCT
ajssms-1963	222	9	estimation	estimation	NOUN
ajssms-1963	222	10	,	,	PUNCT
ajssms-1963	222	11	and	and	CCONJ
ajssms-1963	222	12	testing	testing	NOUN
ajssms-1963	222	13	.	.	PUNCT
ajssms-1963	223	1	econometrica	econometrica	PROPN
ajssms-1963	223	2	,	,	PUNCT
ajssms-1963	223	3	55(2	55(2	NUM
ajssms-1963	223	4	)	)	PUNCT
ajssms-1963	223	5	,	,	PUNCT
ajssms-1963	223	6	251	251	NUM
ajssms-1963	223	7	-	-	SYM
ajssms-1963	223	8	276	276	NUM
ajssms-1963	223	9	.	.	PUNCT
ajssms-1963	223	10	available	available	ADJ
ajssms-1963	223	11	at	at	ADP
ajssms-1963	223	12	:	:	PUNCT
ajssms-1963	223	13	https://doi.org/10.2307/1913236	https://doi.org/10.2307/1913236	PROPN
ajssms-1963	223	14	.	.	PROPN
ajssms-1963	223	15	etuk	etuk	PROPN
ajssms-1963	223	16	,	,	PUNCT
ajssms-1963	223	17	r.	r.	PROPN
ajssms-1963	223	18	u.	u.	PROPN
ajssms-1963	223	19	,	,	PUNCT
ajssms-1963	223	20	etuk	etuk	PROPN
ajssms-1963	223	21	,	,	PUNCT
ajssms-1963	223	22	g.	g.	PROPN
ajssms-1963	223	23	r.	r.	PROPN
ajssms-1963	223	24	,	,	PUNCT
ajssms-1963	223	25	&	&	CCONJ
ajssms-1963	223	26	michael	michael	PROPN
ajssms-1963	223	27	,	,	PUNCT
ajssms-1963	223	28	b.	b.	PROPN
ajssms-1963	223	29	(	(	PUNCT
ajssms-1963	223	30	2014	2014	NUM
ajssms-1963	223	31	)	)	PUNCT
ajssms-1963	223	32	.	.	PUNCT
ajssms-1963	224	1	small	small	ADJ
ajssms-1963	224	2	and	and	CCONJ
ajssms-1963	224	3	medium	medium	ADJ
ajssms-1963	224	4	scale	scale	NOUN
ajssms-1963	224	5	enterprises	enterprise	NOUN
ajssms-1963	224	6	(	(	PUNCT
ajssms-1963	224	7	smes	sme	NOUN
ajssms-1963	224	8	)	)	PUNCT
ajssms-1963	224	9	and	and	CCONJ
ajssms-1963	224	10	nigeria	nigeria	PROPN
ajssms-1963	224	11	’s	’s	PART
ajssms-1963	224	12	economic	economic	ADJ
ajssms-1963	224	13	development	development	NOUN
ajssms-1963	224	14	.	.	PUNCT
ajssms-1963	225	1	mediterranean	mediterranean	PROPN
ajssms-1963	225	2	journal	journal	PROPN
ajssms-1963	225	3	of	of	ADP
ajssms-1963	225	4	social	social	ADJ
ajssms-1963	225	5	sciences	science	NOUN
ajssms-1963	225	6	,	,	PUNCT
ajssms-1963	225	7	5(7	5(7	NUM
ajssms-1963	225	8	)	)	PUNCT
ajssms-1963	225	9	,	,	PUNCT
ajssms-1963	225	10	656	656	NUM
ajssms-1963	225	11	-	-	SYM
ajssms-1963	225	12	656	656	NUM
ajssms-1963	225	13	.	.	PUNCT
ajssms-1963	226	1	mba	mba	NOUN
ajssms-1963	226	2	,	,	PUNCT
ajssms-1963	226	3	o.	o.	PROPN
ajssms-1963	226	4	a.	a.	PROPN
ajssms-1963	226	5	,	,	PUNCT
ajssms-1963	226	6	&	&	CCONJ
ajssms-1963	226	7	cletus	cletus	PROPN
ajssms-1963	226	8	,	,	PUNCT
ajssms-1963	226	9	i.	i.	PROPN
ajssms-1963	226	10	e.	e.	PROPN
ajssms-1963	226	11	(	(	PUNCT
ajssms-1963	226	12	2014	2014	NUM
ajssms-1963	226	13	)	)	PUNCT
ajssms-1963	226	14	.	.	PUNCT
ajssms-1963	227	1	issues	issue	NOUN
ajssms-1963	227	2	,	,	PUNCT
ajssms-1963	227	3	challenges	challenge	NOUN
ajssms-1963	227	4	and	and	CCONJ
ajssms-1963	227	5	prospects	prospect	NOUN
ajssms-1963	227	6	of	of	ADP
ajssms-1963	227	7	small	small	ADJ
ajssms-1963	227	8	and	and	CCONJ
ajssms-1963	227	9	medium	medium	ADJ
ajssms-1963	227	10	scale	scale	NOUN
ajssms-1963	227	11	enterprises	enterprise	NOUN
ajssms-1963	227	12	(	(	PUNCT
ajssms-1963	227	13	smes	sme	NOUN
ajssms-1963	227	14	)	)	PUNCT
ajssms-1963	227	15	in	in	ADP
ajssms-1963	227	16	port	port	NOUN
ajssms-1963	227	17	-	-	PUNCT
ajssms-1963	227	18	harcourt	harcourt	PROPN
ajssms-1963	227	19	city	city	PROPN
ajssms-1963	227	20	,	,	PUNCT
ajssms-1963	227	21	nigeria	nigeria	PROPN
ajssms-1963	227	22	.	.	PUNCT
ajssms-1963	228	1	european	european	PROPN
ajssms-1963	228	2	journal	journal	PROPN
ajssms-1963	228	3	of	of	ADP
ajssms-1963	228	4	sustainable	sustainable	ADJ
ajssms-1963	228	5	development	development	NOUN
ajssms-1963	228	6	,	,	PUNCT
ajssms-1963	228	7	3(1	3(1	NUM
ajssms-1963	228	8	)	)	PUNCT
ajssms-1963	228	9	,	,	PUNCT
ajssms-1963	228	10	101	101	NUM
ajssms-1963	228	11	-	-	SYM
ajssms-1963	228	12	114	114	NUM
ajssms-1963	228	13	.	.	PUNCT
ajssms-1963	228	14	available	available	ADJ
ajssms-1963	228	15	at	at	ADP
ajssms-1963	228	16	:	:	PUNCT
ajssms-1963	228	17	https://doi.org/10.14207/ejsd.2014.v3n1p101	https://doi.org/10.14207/ejsd.2014.v3n1p101	PROPN
ajssms-1963	228	18	.	.	PUNCT
ajssms-1963	229	1	national	national	PROPN
ajssms-1963	229	2	council	council	PROPN
ajssms-1963	229	3	of	of	ADP
ajssms-1963	229	4	industry	industry	NOUN
ajssms-1963	229	5	.	.	PUNCT
ajssms-1963	230	1	(	(	PUNCT
ajssms-1963	230	2	2001	2001	NUM
ajssms-1963	230	3	)	)	PUNCT
ajssms-1963	230	4	.	.	PUNCT
ajssms-1963	231	1	proceedings	proceeding	NOUN
ajssms-1963	231	2	at	at	ADP
ajssms-1963	231	3	the	the	DET
ajssms-1963	231	4	13th	13th	ADJ
ajssms-1963	231	5	national	national	PROPN
ajssms-1963	231	6	council	council	PROPN
ajssms-1963	231	7	meeting	meeting	NOUN
ajssms-1963	231	8	on	on	ADP
ajssms-1963	231	9	small	small	ADJ
ajssms-1963	231	10	and	and	CCONJ
ajssms-1963	231	11	medium	medium	ADJ
ajssms-1963	231	12	enterprises	enterprise	NOUN
ajssms-1963	231	13	held	hold	VERB
ajssms-1963	231	14	in	in	ADP
ajssms-1963	231	15	makurdi	makurdi	PROPN
ajssms-1963	231	16	,	,	PUNCT
ajssms-1963	231	17	benue	benue	VERB
ajssms-1963	231	18	state	state	PROPN
ajssms-1963	231	19	,	,	PUNCT
ajssms-1963	231	20	nigeria	nigeria	PROPN
ajssms-1963	231	21	.	.	PUNCT
ajssms-1963	232	1	nepad	nepad	PROPN
ajssms-1963	232	2	&	&	CCONJ
ajssms-1963	232	3	oecd	oecd	PROPN
ajssms-1963	232	4	.	.	PUNCT
ajssms-1963	233	1	(	(	PUNCT
ajssms-1963	233	2	2009	2009	NUM
ajssms-1963	233	3	)	)	PUNCT
ajssms-1963	233	4	.	.	PUNCT
ajssms-1963	234	1	taxation	taxation	NOUN
ajssms-1963	234	2	for	for	ADP
ajssms-1963	234	3	investment	investment	NOUN
ajssms-1963	234	4	and	and	CCONJ
ajssms-1963	234	5	development	development	NOUN
ajssms-1963	234	6	:	:	PUNCT
ajssms-1963	234	7	an	an	DET
ajssms-1963	234	8	overview	overview	NOUN
ajssms-1963	234	9	of	of	ADP
ajssms-1963	234	10	policy	policy	NOUN
ajssms-1963	234	11	challenges	challenge	NOUN
ajssms-1963	234	12	in	in	ADP
ajssms-1963	234	13	africa	africa	PROPN
ajssms-1963	234	14	:	:	PUNCT
ajssms-1963	234	15	africa	africa	PROPN
ajssms-1963	234	16	investment	investment	PROPN
ajssms-1963	234	17	initiative	initiative	NOUN
ajssms-1963	234	18	.	.	PUNCT
ajssms-1963	235	1	obayomi	obayomi	PROPN
ajssms-1963	235	2	,	,	PUNCT
ajssms-1963	235	3	w.	w.	PROPN
ajssms-1963	235	4	(	(	PUNCT
ajssms-1963	235	5	2020	2020	NUM
ajssms-1963	235	6	)	)	PUNCT
ajssms-1963	235	7	.	.	PUNCT
ajssms-1963	236	1	finance	finance	PROPN
ajssms-1963	236	2	act	act	PROPN
ajssms-1963	236	3	,	,	PUNCT
ajssms-1963	236	4	2019	2019	NUM
ajssms-1963	236	5	-	-	PUNCT
ajssms-1963	236	6	impact	impact	NOUN
ajssms-1963	236	7	analysis	analysis	NOUN
ajssms-1963	236	8	,	,	PUNCT
ajssms-1963	236	9	february	february	PROPN
ajssms-1963	236	10	,	,	PUNCT
ajssms-1963	236	11	revised	revised	ADJ
ajssms-1963	236	12	edition	edition	PROPN
ajssms-1963	236	13	,	,	PUNCT
ajssms-1963	236	14	kpmg	kpmg	PROPN
ajssms-1963	236	15	,	,	PUNCT
ajssms-1963	236	16	3	3	NUM
ajssms-1963	236	17	.	.	PUNCT
ajssms-1963	236	18	retrieved	retrieve	VERB
ajssms-1963	236	19	from	from	ADP
ajssms-1963	236	20	:	:	PUNCT
ajssms-1963	236	21	https://assets.kpmg/content/dam/kpmg/ng/pdf/tax/finance-act-2019.pdf	https://assets.kpmg/content/dam/kpmg/ng/pdf/tax/finance-act-2019.pdf	PROPN
ajssms-1963	236	22	.	.	PROPN
ajssms-1963	236	23	ocheni	ocheni	PROPN
ajssms-1963	236	24	,	,	PUNCT
ajssms-1963	236	25	s.	s.	PROPN
ajssms-1963	236	26	i.	i.	PROPN
ajssms-1963	236	27	(	(	PUNCT
ajssms-1963	236	28	2015	2015	NUM
ajssms-1963	236	29	)	)	PUNCT
ajssms-1963	236	30	.	.	PUNCT
ajssms-1963	237	1	impact	impact	NOUN
ajssms-1963	237	2	analysis	analysis	NOUN
ajssms-1963	237	3	of	of	ADP
ajssms-1963	237	4	tax	tax	NOUN
ajssms-1963	237	5	policy	policy	NOUN
ajssms-1963	237	6	and	and	CCONJ
ajssms-1963	237	7	the	the	DET
ajssms-1963	237	8	performance	performance	NOUN
ajssms-1963	237	9	of	of	ADP
ajssms-1963	237	10	small	small	ADJ
ajssms-1963	237	11	and	and	CCONJ
ajssms-1963	237	12	medium	medium	ADJ
ajssms-1963	237	13	scale	scale	NOUN
ajssms-1963	237	14	enterprises	enterprise	NOUN
ajssms-1963	237	15	in	in	ADP
ajssms-1963	237	16	nigerian	nigerian	ADJ
ajssms-1963	237	17	economy	economy	NOUN
ajssms-1963	237	18	.	.	PUNCT
ajssms-1963	238	1	strategic	strategic	ADJ
ajssms-1963	238	2	management	management	NOUN
ajssms-1963	238	3	quarterly	quarterly	ADV
ajssms-1963	238	4	,	,	PUNCT
ajssms-1963	238	5	3(1	3(1	NUM
ajssms-1963	238	6	)	)	PUNCT
ajssms-1963	238	7	,	,	PUNCT
ajssms-1963	238	8	71	71	NUM
ajssms-1963	238	9	-	-	SYM
ajssms-1963	238	10	94	94	NUM
ajssms-1963	238	11	.	.	PUNCT
ajssms-1963	239	1	available	available	ADJ
ajssms-1963	239	2	at	at	ADP
ajssms-1963	239	3	:	:	PUNCT
ajssms-1963	239	4	https://doi.org/10.15640/smq.v3n1a3	https://doi.org/10.15640/smq.v3n1a3	NOUN
ajssms-1963	239	5	.	.	PUNCT
ajssms-1963	239	6	ogunrinde	ogunrinde	PROPN
ajssms-1963	239	7	,	,	PUNCT
ajssms-1963	239	8	s.	s.	PROPN
ajssms-1963	239	9	o.	o.	PROPN
ajssms-1963	239	10	(	(	PUNCT
ajssms-1963	239	11	2013	2013	NUM
ajssms-1963	239	12	)	)	PUNCT
ajssms-1963	239	13	.	.	PUNCT
ajssms-1963	240	1	contentious	contentious	ADJ
ajssms-1963	240	2	issues	issue	NOUN
ajssms-1963	240	3	in	in	ADP
ajssms-1963	240	4	value	value	NOUN
ajssms-1963	240	5	added	add	VERB
ajssms-1963	240	6	tax	tax	NOUN
ajssms-1963	240	7	act	act	NOUN
ajssms-1963	240	8	and	and	CCONJ
ajssms-1963	240	9	administration	administration	NOUN
ajssms-1963	240	10	in	in	ADP
ajssms-1963	240	11	nigeria	nigeria	PROPN
ajssms-1963	240	12	.	.	PUNCT
ajssms-1963	241	1	paper	paper	NOUN
ajssms-1963	241	2	presented	present	VERB
ajssms-1963	241	3	at	at	ADP
ajssms-1963	241	4	the	the	DET
ajssms-1963	241	5	chartered	chartered	PROPN
ajssms-1963	241	6	institute	institute	PROPN
ajssms-1963	241	7	of	of	ADP
ajssms-1963	241	8	taxation	taxation	PROPN
ajssms-1963	241	9	of	of	ADP
ajssms-1963	241	10	nigeria	nigeria	PROPN
ajssms-1963	241	11	(	(	PUNCT
ajssms-1963	241	12	citn	citn	NOUN
ajssms-1963	241	13	)	)	PUNCT
ajssms-1963	241	14	mptp	mptp	NOUN
ajssms-1963	241	15	at	at	ADP
ajssms-1963	241	16	ibadan	ibadan	PROPN
ajssms-1963	241	17	,	,	PUNCT
ajssms-1963	241	18	nigeria	nigeria	PROPN
ajssms-1963	241	19	,	,	PUNCT
ajssms-1963	241	20	june	june	PROPN
ajssms-1963	241	21	17	17	NUM
ajssms-1963	241	22	.	.	PUNCT
ajssms-1963	242	1	ojeka	ojeka	PROPN
ajssms-1963	242	2	,	,	PUNCT
ajssms-1963	242	3	s.	s.	PROPN
ajssms-1963	242	4	(	(	PUNCT
ajssms-1963	242	5	2012	2012	NUM
ajssms-1963	242	6	)	)	PUNCT
ajssms-1963	242	7	.	.	PUNCT
ajssms-1963	243	1	tax	tax	NOUN
ajssms-1963	243	2	policy	policy	NOUN
ajssms-1963	243	3	and	and	CCONJ
ajssms-1963	243	4	the	the	DET
ajssms-1963	243	5	growth	growth	NOUN
ajssms-1963	243	6	of	of	ADP
ajssms-1963	243	7	smes	sme	NOUN
ajssms-1963	243	8	:	:	PUNCT
ajssms-1963	243	9	implications	implication	NOUN
ajssms-1963	243	10	for	for	ADP
ajssms-1963	243	11	the	the	DET
ajssms-1963	243	12	nigerian	nigerian	ADJ
ajssms-1963	243	13	economy	economy	NOUN
ajssms-1963	243	14	.	.	PUNCT
ajssms-1963	244	1	research	research	NOUN
ajssms-1963	244	2	journal	journal	PROPN
ajssms-1963	244	3	of	of	ADP
ajssms-1963	244	4	finance	finance	NOUN
ajssms-1963	244	5	and	and	CCONJ
ajssms-1963	244	6	accounting	accounting	NOUN
ajssms-1963	244	7	,	,	PUNCT
ajssms-1963	244	8	2(2	2(2	NUM
ajssms-1963	244	9	)	)	PUNCT
ajssms-1963	244	10	,	,	PUNCT
ajssms-1963	244	11	1	1	NUM
ajssms-1963	244	12	-	-	SYM
ajssms-1963	244	13	12	12	NUM
ajssms-1963	244	14	.	.	PUNCT
ajssms-1963	245	1	onugu	onugu	PROPN
ajssms-1963	245	2	,	,	PUNCT
ajssms-1963	245	3	b.	b.	PROPN
ajssms-1963	245	4	a.	a.	PROPN
ajssms-1963	245	5	n.	n.	PROPN
ajssms-1963	245	6	(	(	PUNCT
ajssms-1963	245	7	2005	2005	NUM
ajssms-1963	245	8	)	)	PUNCT
ajssms-1963	245	9	.	.	PUNCT
ajssms-1963	246	1	small	small	ADJ
ajssms-1963	246	2	and	and	CCONJ
ajssms-1963	246	3	medium	medium	ADJ
ajssms-1963	246	4	enterprises	enterprise	NOUN
ajssms-1963	246	5	(	(	PUNCT
ajssms-1963	246	6	smes	sme	NOUN
ajssms-1963	246	7	)	)	PUNCT
ajssms-1963	246	8	in	in	ADP
ajssms-1963	246	9	nigeria	nigeria	PROPN
ajssms-1963	246	10	:	:	PUNCT
ajssms-1963	246	11	problems	problem	NOUN
ajssms-1963	246	12	and	and	CCONJ
ajssms-1963	246	13	prospects	prospect	NOUN
ajssms-1963	246	14	.	.	PUNCT
ajssms-1963	247	1	unpublished	unpublished	ADJ
ajssms-1963	247	2	dissertation	dissertation	NOUN
ajssms-1963	247	3	for	for	ADP
ajssms-1963	247	4	a	a	DET
ajssms-1963	247	5	doctor	doctor	NOUN
ajssms-1963	247	6	of	of	ADP
ajssms-1963	247	7	philosophy	philosophy	NOUN
ajssms-1963	247	8	in	in	ADP
ajssms-1963	247	9	management	management	NOUN
ajssms-1963	247	10	award	award	NOUN
ajssms-1963	247	11	,	,	PUNCT
ajssms-1963	247	12	st	st	PROPN
ajssms-1963	247	13	.	.	PROPN
ajssms-1963	247	14	clements	clements	PROPN
ajssms-1963	247	15	university	university	PROPN
ajssms-1963	247	16	,	,	PUNCT
ajssms-1963	247	17	nigeria	nigeria	PROPN
ajssms-1963	247	18	.	.	PUNCT
ajssms-1963	248	1	ovat	ovat	NOUN
ajssms-1963	248	2	,	,	PUNCT
ajssms-1963	248	3	o.	o.	PROPN
ajssms-1963	248	4	o.	o.	PROPN
ajssms-1963	248	5	(	(	PUNCT
ajssms-1963	248	6	2013	2013	NUM
ajssms-1963	248	7	)	)	PUNCT
ajssms-1963	248	8	.	.	PUNCT
ajssms-1963	249	1	liquidity	liquidity	NOUN
ajssms-1963	249	2	constraints	constraint	NOUN
ajssms-1963	249	3	and	and	CCONJ
ajssms-1963	249	4	entrepreneurial	entrepreneurial	ADJ
ajssms-1963	249	5	financing	financing	NOUN
ajssms-1963	249	6	in	in	ADP
ajssms-1963	249	7	nigeria	nigeria	PROPN
ajssms-1963	249	8	:	:	PUNCT
ajssms-1963	249	9	the	the	DET
ajssms-1963	249	10	fate	fate	NOUN
ajssms-1963	249	11	of	of	ADP
ajssms-1963	249	12	fresh	fresh	ADJ
ajssms-1963	249	13	graduate	graduate	NOUN
ajssms-1963	249	14	entrepreneurs	entrepreneur	NOUN
ajssms-1963	249	15	.	.	PUNCT
ajssms-1963	250	1	global	global	ADJ
ajssms-1963	250	2	journal	journal	PROPN
ajssms-1963	250	3	of	of	ADP
ajssms-1963	250	4	management	management	NOUN
ajssms-1963	250	5	and	and	CCONJ
ajssms-1963	250	6	business	business	NOUN
ajssms-1963	250	7	research	research	NOUN
ajssms-1963	250	8	,	,	PUNCT
ajssms-1963	250	9	13(9	13(9	NUM
ajssms-1963	250	10	)	)	PUNCT
ajssms-1963	250	11	,	,	PUNCT
ajssms-1963	250	12	35	35	NUM
ajssms-1963	250	13	-	-	SYM
ajssms-1963	250	14	42	42	NUM
ajssms-1963	250	15	.	.	PUNCT
ajssms-1963	251	1	simkovic	simkovic	ADJ
ajssms-1963	251	2	,	,	PUNCT
ajssms-1963	251	3	m.	m.	NOUN
ajssms-1963	251	4	(	(	PUNCT
ajssms-1963	251	5	2012	2012	NUM
ajssms-1963	251	6	)	)	PUNCT
ajssms-1963	251	7	.	.	PUNCT
ajssms-1963	252	1	the	the	DET
ajssms-1963	252	2	knowledge	knowledge	NOUN
ajssms-1963	252	3	tax	tax	NOUN
ajssms-1963	252	4	.	.	PUNCT
ajssms-1963	253	1	university	university	NOUN
ajssms-1963	253	2	of	of	ADP
ajssms-1963	253	3	chicago	chicago	PROPN
ajssms-1963	253	4	law	law	PROPN
ajssms-1963	253	5	review	review	PROPN
ajssms-1963	253	6	,	,	PUNCT
ajssms-1963	253	7	82(4	82(4	NUM
ajssms-1963	253	8	)	)	PUNCT
ajssms-1963	253	9	,	,	PUNCT
ajssms-1963	253	10	4	4	X
ajssms-1963	253	11	.	.	X
ajssms-1963	253	12	smedan	smedan	PROPN
ajssms-1963	253	13	&	&	CCONJ
ajssms-1963	253	14	nbs	nbs	PROPN
ajssms-1963	253	15	.	.	PUNCT
ajssms-1963	254	1	(	(	PUNCT
ajssms-1963	254	2	2013	2013	NUM
ajssms-1963	254	3	)	)	PUNCT
ajssms-1963	254	4	.	.	PUNCT
ajssms-1963	255	1	survey	survey	NOUN
ajssms-1963	255	2	report	report	NOUN
ajssms-1963	255	3	on	on	ADP
ajssms-1963	255	4	micro	micro	ADJ
ajssms-1963	255	5	,	,	PUNCT
ajssms-1963	255	6	small	small	ADJ
ajssms-1963	255	7	and	and	CCONJ
ajssms-1963	255	8	medium	medium	ADJ
ajssms-1963	255	9	enterprises	enterprise	NOUN
ajssms-1963	255	10	(	(	PUNCT
ajssms-1963	255	11	msmes	msme	NOUN
ajssms-1963	255	12	)	)	PUNCT
ajssms-1963	255	13	in	in	ADP
ajssms-1963	255	14	nigeria	nigeria	PROPN
ajssms-1963	255	15	.	.	PUNCT
ajssms-1963	256	1	2010	2010	NUM
ajssms-1963	256	2	national	national	PROPN
ajssms-1963	256	3	msme	msme	PROPN
ajssms-1963	256	4	collaborative	collaborative	PROPN
ajssms-1963	256	5	survey	survey	NOUN
ajssms-1963	256	6	,	,	PUNCT
ajssms-1963	256	7	between	between	ADP
ajssms-1963	256	8	national	national	ADJ
ajssms-1963	256	9	bureau	bureau	PROPN
ajssms-1963	256	10	of	of	ADP
ajssms-1963	256	11	statistics	statistic	NOUN
ajssms-1963	256	12	(	(	PUNCT
ajssms-1963	256	13	nbs	nbs	PROPN
ajssms-1963	256	14	)	)	PUNCT
ajssms-1963	256	15	and	and	CCONJ
ajssms-1963	256	16	the	the	DET
ajssms-1963	256	17	small	small	ADJ
ajssms-1963	256	18	and	and	CCONJ
ajssms-1963	256	19	medium	medium	ADJ
ajssms-1963	256	20	enterprises	enterprise	NOUN
ajssms-1963	256	21	development	development	NOUN
ajssms-1963	256	22	agency	agency	PROPN
ajssms-1963	256	23	of	of	ADP
ajssms-1963	256	24	nigeria	nigeria	PROPN
ajssms-1963	256	25	(	(	PUNCT
ajssms-1963	256	26	smedan	smedan	PROPN
ajssms-1963	256	27	)	)	PUNCT
ajssms-1963	256	28	.	.	PUNCT
ajssms-1963	257	1	asian	asian	ADJ
ajssms-1963	257	2	online	online	PROPN
ajssms-1963	257	3	journal	journal	PROPN
ajssms-1963	257	4	publishing	publishing	NOUN
ajssms-1963	257	5	group	group	NOUN
ajssms-1963	257	6	is	be	AUX
ajssms-1963	257	7	not	not	PART
ajssms-1963	257	8	responsible	responsible	ADJ
ajssms-1963	257	9	or	or	CCONJ
ajssms-1963	257	10	answerable	answerable	ADJ
ajssms-1963	257	11	for	for	ADP
ajssms-1963	257	12	any	any	DET
ajssms-1963	257	13	loss	loss	NOUN
ajssms-1963	257	14	,	,	PUNCT
ajssms-1963	257	15	damage	damage	NOUN
ajssms-1963	257	16	or	or	CCONJ
ajssms-1963	257	17	liability	liability	NOUN
ajssms-1963	257	18	,	,	PUNCT
ajssms-1963	257	19	etc	etc	X
ajssms-1963	257	20	.	.	X
ajssms-1963	257	21	caused	cause	VERB
ajssms-1963	257	22	in	in	ADP
ajssms-1963	257	23	relation	relation	NOUN
ajssms-1963	257	24	to	to	PART
ajssms-1963	257	25	/	/	PUNCT
ajssms-1963	257	26	arising	arise	VERB
ajssms-1963	257	27	out	out	ADP
ajssms-1963	257	28	of	of	ADP
ajssms-1963	257	29	the	the	DET
ajssms-1963	257	30	use	use	NOUN
ajssms-1963	257	31	of	of	ADP
ajssms-1963	257	32	the	the	DET
ajssms-1963	257	33	content	content	NOUN
ajssms-1963	257	34	.	.	PUNCT
ajssms-1963	258	1	any	any	DET
ajssms-1963	258	2	queries	query	NOUN
ajssms-1963	258	3	should	should	AUX
ajssms-1963	258	4	be	be	AUX
ajssms-1963	258	5	directed	direct	VERB
ajssms-1963	258	6	to	to	ADP
ajssms-1963	258	7	the	the	DET
ajssms-1963	258	8	corresponding	corresponding	ADJ
ajssms-1963	258	9	author	author	NOUN
ajssms-1963	258	10	of	of	ADP
ajssms-1963	258	11	the	the	DET
ajssms-1963	258	12	article	article	NOUN
ajssms-1963	258	13	.	.	PUNCT