id	sid	tid	token	lemma	pos
ajssms-5706	1	1	41	41	NUM
ajssms-5706	1	2	©	©	ADP
ajssms-5706	1	3	2024	2024	NUM
ajssms-5706	1	4	by	by	ADP
ajssms-5706	1	5	the	the	DET
ajssms-5706	1	6	authors	author	NOUN
ajssms-5706	1	7	;	;	PUNCT
ajssms-5706	1	8	licensee	licensee	PROPN
ajssms-5706	1	9	asian	asian	ADJ
ajssms-5706	1	10	online	online	PROPN
ajssms-5706	1	11	journal	journal	PROPN
ajssms-5706	1	12	publishing	publishing	PROPN
ajssms-5706	1	13	group	group	PROPN
ajssms-5706	1	14	asian	asian	PROPN
ajssms-5706	1	15	journal	journal	PROPN
ajssms-5706	1	16	of	of	ADP
ajssms-5706	1	17	social	social	ADJ
ajssms-5706	1	18	sciences	sciences	PROPN
ajssms-5706	1	19	and	and	CCONJ
ajssms-5706	1	20	management	management	NOUN
ajssms-5706	1	21	studies	study	NOUN
ajssms-5706	1	22	vol	vol	NOUN
ajssms-5706	1	23	.	.	PUNCT
ajssms-5706	1	24	11	11	NUM
ajssms-5706	1	25	,	,	PUNCT
ajssms-5706	1	26	no	no	INTJ
ajssms-5706	1	27	.	.	NOUN
ajssms-5706	1	28	3	3	NUM
ajssms-5706	1	29	,	,	PUNCT
ajssms-5706	1	30	41	41	NUM
ajssms-5706	1	31	-	-	SYM
ajssms-5706	1	32	52	52	NUM
ajssms-5706	1	33	,	,	PUNCT
ajssms-5706	1	34	2024	2024	NUM
ajssms-5706	1	35	issn(e	issn(e	PROPN
ajssms-5706	1	36	)	)	PUNCT
ajssms-5706	1	37	2313	2313	NUM
ajssms-5706	1	38	-	-	SYM
ajssms-5706	1	39	7401/	7401/	NUM
ajssms-5706	1	40	issn(p	issn(p	NOUN
ajssms-5706	1	41	)	)	PUNCT
ajssms-5706	1	42	2518	2518	NUM
ajssms-5706	1	43	-	-	PUNCT
ajssms-5706	1	44	0096	0096	NUM
ajssms-5706	1	45	doi	doi	NOUN
ajssms-5706	1	46	:	:	PUNCT
ajssms-5706	1	47	10.20448	10.20448	NUM
ajssms-5706	1	48	/	/	SYM
ajssms-5706	1	49	ajssms.v11i3.5706	ajssms.v11i3.5706	X
ajssms-5706	1	50	©	©	PROPN
ajssms-5706	1	51	2024	2024	NUM
ajssms-5706	1	52	by	by	ADP
ajssms-5706	1	53	the	the	DET
ajssms-5706	1	54	authors	author	NOUN
ajssms-5706	1	55	;	;	PUNCT
ajssms-5706	1	56	licensee	licensee	PROPN
ajssms-5706	1	57	asian	asian	ADJ
ajssms-5706	1	58	online	online	PROPN
ajssms-5706	1	59	journal	journal	PROPN
ajssms-5706	1	60	publishing	publishing	NOUN
ajssms-5706	1	61	group	group	NOUN
ajssms-5706	1	62	impact	impact	NOUN
ajssms-5706	1	63	of	of	ADP
ajssms-5706	1	64	finance	finance	NOUN
ajssms-5706	1	65	act	act	VERB
ajssms-5706	1	66	2022	2022	NUM
ajssms-5706	1	67	on	on	ADP
ajssms-5706	1	68	tax	tax	NOUN
ajssms-5706	1	69	compliance	compliance	NOUN
ajssms-5706	1	70	among	among	ADP
ajssms-5706	1	71	smes	sme	NOUN
ajssms-5706	1	72	in	in	ADP
ajssms-5706	1	73	nigeria	nigeria	PROPN
ajssms-5706	1	74	:	:	PUNCT
ajssms-5706	1	75	a	a	DET
ajssms-5706	1	76	primary	primary	ADJ
ajssms-5706	1	77	research	research	NOUN
ajssms-5706	1	78	study	study	NOUN
ajssms-5706	1	79	adeyemi	adeyemi	ADP
ajssms-5706	1	80	wasiu	wasiu	NOUN
ajssms-5706	1	81	alabi1	alabi1	PROPN
ajssms-5706	1	82	ishola	ishola	PROPN
ajssms-5706	1	83	rufus	rufus	PROPN
ajssms-5706	1	84	akintoye2	akintoye2	PUNCT
ajssms-5706	2	1	(	(	PUNCT
ajssms-5706	2	2			PROPN
ajssms-5706	2	3	corresponding	correspond	VERB
ajssms-5706	2	4	author	author	NOUN
ajssms-5706	2	5	)	)	PUNCT
ajssms-5706	2	6	1,2department	1,2department	NUM
ajssms-5706	2	7	of	of	ADP
ajssms-5706	2	8	accounting	accounting	NOUN
ajssms-5706	2	9	,	,	PUNCT
ajssms-5706	2	10	babcock	babcock	PROPN
ajssms-5706	2	11	business	business	PROPN
ajssms-5706	2	12	school	school	PROPN
ajssms-5706	2	13	,	,	PUNCT
ajssms-5706	2	14	babcock	babcock	PROPN
ajssms-5706	2	15	university	university	PROPN
ajssms-5706	2	16	,	,	PUNCT
ajssms-5706	2	17	ilishan	ilishan	NOUN
ajssms-5706	2	18	remo	remo	NOUN
ajssms-5706	2	19	,	,	PUNCT
ajssms-5706	2	20	ogun	ogun	PROPN
ajssms-5706	2	21	state	state	PROPN
ajssms-5706	2	22	,	,	PUNCT
ajssms-5706	2	23	nigeria	nigeria	PROPN
ajssms-5706	2	24	.	.	PUNCT
ajssms-5706	3	1	1email	1email	NUM
ajssms-5706	3	2	:	:	PUNCT
ajssms-5706	4	1	alabi0696@babcock.edu.ng	alabi0696@babcock.edu.ng	ADJ
ajssms-5706	4	2	2email	2email	NUM
ajssms-5706	4	3	:	:	PUNCT
ajssms-5706	4	4	akintoyer@babcock.edu.ng	akintoyer@babcock.edu.ng	X
ajssms-5706	4	5	abstract	abstract	NOUN
ajssms-5706	4	6	the	the	DET
ajssms-5706	4	7	study	study	NOUN
ajssms-5706	4	8	evaluated	evaluate	VERB
ajssms-5706	4	9	the	the	DET
ajssms-5706	4	10	impact	impact	NOUN
ajssms-5706	4	11	of	of	ADP
ajssms-5706	4	12	finance	finance	NOUN
ajssms-5706	4	13	act	act	VERB
ajssms-5706	4	14	2022	2022	NUM
ajssms-5706	4	15	on	on	ADP
ajssms-5706	4	16	tax	tax	NOUN
ajssms-5706	4	17	compliances	compliance	NOUN
ajssms-5706	4	18	among	among	ADP
ajssms-5706	4	19	smes	sme	NOUN
ajssms-5706	4	20	in	in	ADP
ajssms-5706	4	21	nigeria	nigeria	PROPN
ajssms-5706	4	22	adopting	adopt	VERB
ajssms-5706	4	23	a	a	DET
ajssms-5706	4	24	primary	primary	ADJ
ajssms-5706	4	25	research	research	NOUN
ajssms-5706	4	26	study	study	NOUN
ajssms-5706	4	27	.	.	PUNCT
ajssms-5706	5	1	the	the	DET
ajssms-5706	5	2	study	study	NOUN
ajssms-5706	5	3	considered	consider	VERB
ajssms-5706	5	4	the	the	DET
ajssms-5706	5	5	finance	finance	NOUN
ajssms-5706	5	6	act	act	VERB
ajssms-5706	5	7	2022	2022	NUM
ajssms-5706	5	8	for	for	ADP
ajssms-5706	5	9	company	company	NOUN
ajssms-5706	5	10	income	income	NOUN
ajssms-5706	5	11	tax	tax	NOUN
ajssms-5706	5	12	(	(	PUNCT
ajssms-5706	5	13	cit	cit	PROPN
ajssms-5706	5	14	)	)	PUNCT
ajssms-5706	5	15	,	,	PUNCT
ajssms-5706	5	16	value	value	NOUN
ajssms-5706	5	17	added	add	VERB
ajssms-5706	5	18	tax	tax	NOUN
ajssms-5706	5	19	(	(	PUNCT
ajssms-5706	5	20	vat	vat	NOUN
ajssms-5706	5	21	)	)	PUNCT
ajssms-5706	5	22	and	and	CCONJ
ajssms-5706	5	23	personal	personal	ADJ
ajssms-5706	5	24	income	income	NOUN
ajssms-5706	5	25	tax	tax	NOUN
ajssms-5706	5	26	(	(	PUNCT
ajssms-5706	5	27	pit	pit	NOUN
ajssms-5706	5	28	)	)	PUNCT
ajssms-5706	5	29	as	as	ADP
ajssms-5706	5	30	the	the	DET
ajssms-5706	5	31	predictors	predictor	NOUN
ajssms-5706	5	32	,	,	PUNCT
ajssms-5706	5	33	and	and	CCONJ
ajssms-5706	5	34	voluntary	voluntary	ADJ
ajssms-5706	5	35	and	and	CCONJ
ajssms-5706	5	36	non	non	ADJ
ajssms-5706	5	37	-	-	ADJ
ajssms-5706	5	38	voluntary	voluntary	ADJ
ajssms-5706	5	39	tax	tax	NOUN
ajssms-5706	5	40	compliances	compliance	NOUN
ajssms-5706	5	41	as	as	ADP
ajssms-5706	5	42	outcome	outcome	NOUN
ajssms-5706	5	43	variables	variable	NOUN
ajssms-5706	5	44	.	.	PUNCT
ajssms-5706	6	1	according	accord	VERB
ajssms-5706	6	2	to	to	ADP
ajssms-5706	6	3	the	the	DET
ajssms-5706	6	4	latest	late	ADJ
ajssms-5706	6	5	survey	survey	NOUN
ajssms-5706	6	6	report	report	NOUN
ajssms-5706	6	7	by	by	ADP
ajssms-5706	6	8	msmes	msme	NOUN
ajssms-5706	6	9	in	in	ADP
ajssms-5706	6	10	2021	2021	NUM
ajssms-5706	6	11	,	,	PUNCT
ajssms-5706	6	12	there	there	PRON
ajssms-5706	6	13	are	be	VERB
ajssms-5706	6	14	472,654	472,654	NUM
ajssms-5706	6	15	registered	register	VERB
ajssms-5706	6	16	smes	sme	NOUN
ajssms-5706	6	17	across	across	ADP
ajssms-5706	6	18	the	the	DET
ajssms-5706	6	19	selected	select	VERB
ajssms-5706	6	20	states	state	NOUN
ajssms-5706	6	21	of	of	ADP
ajssms-5706	6	22	the	the	DET
ajssms-5706	6	23	sixgeopolitical	sixgeopolitical	ADJ
ajssms-5706	6	24	zones	zone	NOUN
ajssms-5706	6	25	in	in	ADP
ajssms-5706	6	26	nigeria	nigeria	PROPN
ajssms-5706	6	27	,	,	PUNCT
ajssms-5706	6	28	this	this	DET
ajssms-5706	6	29	number	number	NOUN
ajssms-5706	6	30	represents	represent	VERB
ajssms-5706	6	31	the	the	DET
ajssms-5706	6	32	study	study	NOUN
ajssms-5706	6	33	population	population	NOUN
ajssms-5706	6	34	.	.	PUNCT
ajssms-5706	7	1	a	a	DET
ajssms-5706	7	2	sample	sample	NOUN
ajssms-5706	7	3	size	size	NOUN
ajssms-5706	7	4	of	of	ADP
ajssms-5706	7	5	400	400	NUM
ajssms-5706	7	6	smes	sme	NOUN
ajssms-5706	7	7	was	be	AUX
ajssms-5706	7	8	selected	select	VERB
ajssms-5706	7	9	across	across	ADP
ajssms-5706	7	10	the	the	DET
ajssms-5706	7	11	sampled	sample	VERB
ajssms-5706	7	12	states	state	NOUN
ajssms-5706	7	13	using	use	VERB
ajssms-5706	7	14	a	a	DET
ajssms-5706	7	15	multistage	multistage	NOUN
ajssms-5706	7	16	sampling	sampling	NOUN
ajssms-5706	7	17	method	method	NOUN
ajssms-5706	7	18	.	.	PUNCT
ajssms-5706	8	1	the	the	DET
ajssms-5706	8	2	regression	regression	NOUN
ajssms-5706	8	3	analysis	analysis	NOUN
ajssms-5706	8	4	results	result	NOUN
ajssms-5706	8	5	disclosed	disclose	VERB
ajssms-5706	8	6	that	that	SCONJ
ajssms-5706	8	7	finance	finance	NOUN
ajssms-5706	8	8	act	act	VERB
ajssms-5706	8	9	2022	2022	NUM
ajssms-5706	8	10	on	on	ADP
ajssms-5706	8	11	cit	cit	PROPN
ajssms-5706	8	12	and	and	CCONJ
ajssms-5706	8	13	finance	finance	PROPN
ajssms-5706	8	14	act	act	VERB
ajssms-5706	8	15	2022	2022	NUM
ajssms-5706	8	16	on	on	ADP
ajssms-5706	8	17	vat	vat	NOUN
ajssms-5706	8	18	has	have	VERB
ajssms-5706	8	19	a	a	DET
ajssms-5706	8	20	positive	positive	ADJ
ajssms-5706	8	21	significant	significant	ADJ
ajssms-5706	8	22	and	and	CCONJ
ajssms-5706	8	23	negative	negative	ADJ
ajssms-5706	8	24	insignificant	insignificant	ADJ
ajssms-5706	8	25	effect	effect	NOUN
ajssms-5706	8	26	respectively	respectively	ADV
ajssms-5706	8	27	on	on	ADP
ajssms-5706	8	28	tax	tax	NOUN
ajssms-5706	8	29	compliance	compliance	NOUN
ajssms-5706	8	30	in	in	ADP
ajssms-5706	8	31	nigeria	nigeria	PROPN
ajssms-5706	8	32	.	.	PUNCT
ajssms-5706	9	1	finally	finally	ADV
ajssms-5706	9	2	,	,	PUNCT
ajssms-5706	9	3	it	it	PRON
ajssms-5706	9	4	was	be	AUX
ajssms-5706	9	5	disclosed	disclose	VERB
ajssms-5706	9	6	that	that	SCONJ
ajssms-5706	9	7	the	the	DET
ajssms-5706	9	8	finance	finance	NOUN
ajssms-5706	9	9	act	act	VERB
ajssms-5706	9	10	2022	2022	NUM
ajssms-5706	9	11	on	on	ADP
ajssms-5706	9	12	pit	pit	NOUN
ajssms-5706	9	13	has	have	VERB
ajssms-5706	9	14	a	a	DET
ajssms-5706	9	15	positive	positive	ADJ
ajssms-5706	9	16	but	but	CCONJ
ajssms-5706	9	17	insignificant	insignificant	ADJ
ajssms-5706	9	18	effect	effect	NOUN
ajssms-5706	9	19	on	on	ADP
ajssms-5706	9	20	tax	tax	NOUN
ajssms-5706	9	21	compliance	compliance	NOUN
ajssms-5706	9	22	.	.	PUNCT
ajssms-5706	10	1	the	the	DET
ajssms-5706	10	2	study	study	NOUN
ajssms-5706	10	3	concluded	conclude	VERB
ajssms-5706	10	4	that	that	SCONJ
ajssms-5706	10	5	the	the	DET
ajssms-5706	10	6	finance	finance	NOUN
ajssms-5706	10	7	act	act	VERB
ajssms-5706	10	8	reform	reform	NOUN
ajssms-5706	10	9	on	on	ADP
ajssms-5706	10	10	various	various	ADJ
ajssms-5706	10	11	forms	form	NOUN
ajssms-5706	10	12	of	of	ADP
ajssms-5706	10	13	taxes	taxis	NOUN
ajssms-5706	10	14	in	in	ADP
ajssms-5706	10	15	2022	2022	NUM
ajssms-5706	10	16	stimulate	stimulate	VERB
ajssms-5706	10	17	a	a	DET
ajssms-5706	10	18	statistically	statistically	ADV
ajssms-5706	10	19	positive	positive	ADJ
ajssms-5706	10	20	impact	impact	NOUN
ajssms-5706	10	21	on	on	ADP
ajssms-5706	10	22	tax	tax	NOUN
ajssms-5706	10	23	compliance	compliance	NOUN
ajssms-5706	10	24	among	among	ADP
ajssms-5706	10	25	smes	sme	NOUN
ajssms-5706	10	26	in	in	ADP
ajssms-5706	10	27	nigeria	nigeria	PROPN
ajssms-5706	10	28	.	.	PUNCT
ajssms-5706	11	1	thus	thus	ADV
ajssms-5706	11	2	,	,	PUNCT
ajssms-5706	11	3	it	it	PRON
ajssms-5706	11	4	was	be	AUX
ajssms-5706	11	5	recommended	recommend	VERB
ajssms-5706	11	6	that	that	SCONJ
ajssms-5706	11	7	revenue	revenue	NOUN
ajssms-5706	11	8	generated	generate	VERB
ajssms-5706	11	9	through	through	ADP
ajssms-5706	11	10	cit	cit	PROPN
ajssms-5706	11	11	should	should	AUX
ajssms-5706	11	12	be	be	AUX
ajssms-5706	11	13	adequately	adequately	ADV
ajssms-5706	11	14	utilized	utilize	VERB
ajssms-5706	11	15	towards	towards	ADP
ajssms-5706	11	16	stimulating	stimulate	VERB
ajssms-5706	11	17	the	the	DET
ajssms-5706	11	18	growth	growth	NOUN
ajssms-5706	11	19	and	and	CCONJ
ajssms-5706	11	20	development	development	NOUN
ajssms-5706	11	21	of	of	ADP
ajssms-5706	11	22	the	the	DET
ajssms-5706	11	23	industrial	industrial	ADJ
ajssms-5706	11	24	sector	sector	NOUN
ajssms-5706	11	25	in	in	ADP
ajssms-5706	11	26	nigeria	nigeria	PROPN
ajssms-5706	11	27	.	.	PUNCT
ajssms-5706	12	1	keywords	keyword	NOUN
ajssms-5706	12	2	:	:	PUNCT
ajssms-5706	12	3	company	company	NOUN
ajssms-5706	12	4	income	income	NOUN
ajssms-5706	12	5	tax	tax	NOUN
ajssms-5706	12	6	,	,	PUNCT
ajssms-5706	12	7	finance	finance	NOUN
ajssms-5706	12	8	act	act	PROPN
ajssms-5706	12	9	,	,	PUNCT
ajssms-5706	12	10	non	non	ADJ
ajssms-5706	12	11	-	-	ADJ
ajssms-5706	12	12	voluntary	voluntary	ADJ
ajssms-5706	12	13	compliance	compliance	NOUN
ajssms-5706	12	14	,	,	PUNCT
ajssms-5706	12	15	personal	personal	ADJ
ajssms-5706	12	16	income	income	NOUN
ajssms-5706	12	17	tax	tax	NOUN
ajssms-5706	12	18	,	,	PUNCT
ajssms-5706	12	19	tax	tax	NOUN
ajssms-5706	12	20	compliance	compliance	NOUN
ajssms-5706	12	21	,	,	PUNCT
ajssms-5706	12	22	tax	tax	NOUN
ajssms-5706	12	23	compliance	compliance	NOUN
ajssms-5706	12	24	,	,	PUNCT
ajssms-5706	12	25	value	value	NOUN
ajssms-5706	12	26	added	add	VERB
ajssms-5706	12	27	tax	tax	NOUN
ajssms-5706	12	28	,	,	PUNCT
ajssms-5706	12	29	voluntary	voluntary	ADJ
ajssms-5706	12	30	compliance	compliance	NOUN
ajssms-5706	12	31	.	.	PUNCT
ajssms-5706	13	1	citation	citation	NOUN
ajssms-5706	13	2	|	|	ADV
ajssms-5706	13	3	alabi	alabi	NOUN
ajssms-5706	13	4	,	,	PUNCT
ajssms-5706	13	5	a.	a.	PROPN
ajssms-5706	13	6	w.	w.	PROPN
ajssms-5706	13	7	,	,	PUNCT
ajssms-5706	13	8	&	&	CCONJ
ajssms-5706	13	9	akintoye	akintoye	PROPN
ajssms-5706	13	10	,	,	PUNCT
ajssms-5706	13	11	i.	i.	PROPN
ajssms-5706	13	12	r.	r.	PROPN
ajssms-5706	13	13	(	(	PUNCT
ajssms-5706	13	14	2024	2024	NUM
ajssms-5706	13	15	)	)	PUNCT
ajssms-5706	13	16	.	.	PUNCT
ajssms-5706	14	1	impact	impact	NOUN
ajssms-5706	14	2	of	of	ADP
ajssms-5706	14	3	finance	finance	NOUN
ajssms-5706	14	4	act	act	VERB
ajssms-5706	14	5	2022	2022	NUM
ajssms-5706	14	6	on	on	ADP
ajssms-5706	14	7	tax	tax	NOUN
ajssms-5706	14	8	compliance	compliance	NOUN
ajssms-5706	14	9	among	among	ADP
ajssms-5706	14	10	smes	sme	NOUN
ajssms-5706	14	11	in	in	ADP
ajssms-5706	14	12	nigeria	nigeria	PROPN
ajssms-5706	14	13	:	:	PUNCT
ajssms-5706	14	14	a	a	DET
ajssms-5706	14	15	primary	primary	ADJ
ajssms-5706	14	16	research	research	NOUN
ajssms-5706	14	17	study	study	NOUN
ajssms-5706	14	18	.	.	PUNCT
ajssms-5706	15	1	asian	asian	ADJ
ajssms-5706	15	2	journal	journal	PROPN
ajssms-5706	15	3	of	of	ADP
ajssms-5706	15	4	social	social	ADJ
ajssms-5706	15	5	sciences	sciences	PROPN
ajssms-5706	15	6	and	and	CCONJ
ajssms-5706	15	7	management	management	NOUN
ajssms-5706	15	8	studies	study	NOUN
ajssms-5706	15	9	,	,	PUNCT
ajssms-5706	15	10	11(3	11(3	NUM
ajssms-5706	15	11	)	)	PUNCT
ajssms-5706	15	12	,	,	PUNCT
ajssms-5706	15	13	41–52	41–52	NUM
ajssms-5706	15	14	.	.	PUNCT
ajssms-5706	16	1	10.20448	10.20448	NUM
ajssms-5706	16	2	/	/	SYM
ajssms-5706	16	3	ajssms.v11i3.5706	ajssms.v11i3.5706	X
ajssms-5706	16	4	history	history	NOUN
ajssms-5706	16	5	:	:	PUNCT
ajssms-5706	16	6	received	receive	VERB
ajssms-5706	16	7	:	:	PUNCT
ajssms-5706	16	8	29	29	NUM
ajssms-5706	16	9	march	march	NOUN
ajssms-5706	16	10	2024	2024	NUM
ajssms-5706	16	11	revised	revise	VERB
ajssms-5706	16	12	:	:	PUNCT
ajssms-5706	16	13	25	25	NUM
ajssms-5706	16	14	april	april	PROPN
ajssms-5706	16	15	2024	2024	NUM
ajssms-5706	16	16	accepted	accept	VERB
ajssms-5706	16	17	:	:	PUNCT
ajssms-5706	16	18	6	6	NUM
ajssms-5706	16	19	may	may	PROPN
ajssms-5706	16	20	2024	2024	NUM
ajssms-5706	16	21	published	publish	VERB
ajssms-5706	16	22	:	:	PUNCT
ajssms-5706	16	23	7	7	NUM
ajssms-5706	16	24	june	june	PROPN
ajssms-5706	16	25	2024	2024	NUM
ajssms-5706	16	26	licensed	license	VERB
ajssms-5706	16	27	:	:	PUNCT
ajssms-5706	16	28	this	this	DET
ajssms-5706	16	29	work	work	NOUN
ajssms-5706	16	30	is	be	AUX
ajssms-5706	16	31	licensed	license	VERB
ajssms-5706	16	32	under	under	ADP
ajssms-5706	16	33	a	a	DET
ajssms-5706	16	34	creative	creative	ADJ
ajssms-5706	16	35	commons	common	NOUN
ajssms-5706	16	36	attribution	attribution	NOUN
ajssms-5706	16	37	4.0	4.0	NUM
ajssms-5706	16	38	license	license	NOUN
ajssms-5706	16	39	publisher	publisher	NOUN
ajssms-5706	16	40	:	:	PUNCT
ajssms-5706	16	41	asian	asian	ADJ
ajssms-5706	16	42	online	online	PROPN
ajssms-5706	16	43	journal	journal	PROPN
ajssms-5706	16	44	publishing	publishing	PROPN
ajssms-5706	16	45	group	group	PROPN
ajssms-5706	16	46	funding	funding	NOUN
ajssms-5706	16	47	:	:	PUNCT
ajssms-5706	16	48	this	this	DET
ajssms-5706	16	49	study	study	NOUN
ajssms-5706	16	50	received	receive	VERB
ajssms-5706	16	51	no	no	DET
ajssms-5706	16	52	specific	specific	ADJ
ajssms-5706	16	53	financial	financial	ADJ
ajssms-5706	16	54	support	support	NOUN
ajssms-5706	16	55	.	.	PUNCT
ajssms-5706	17	1	institutional	institutional	ADJ
ajssms-5706	17	2	review	review	PROPN
ajssms-5706	17	3	board	board	NOUN
ajssms-5706	17	4	statement	statement	NOUN
ajssms-5706	17	5	:	:	PUNCT
ajssms-5706	17	6	not	not	PART
ajssms-5706	17	7	applicable	applicable	ADJ
ajssms-5706	17	8	.	.	PUNCT
ajssms-5706	18	1	transparency	transparency	NOUN
ajssms-5706	18	2	:	:	PUNCT
ajssms-5706	18	3	the	the	DET
ajssms-5706	18	4	authors	author	NOUN
ajssms-5706	18	5	confirm	confirm	VERB
ajssms-5706	18	6	that	that	SCONJ
ajssms-5706	18	7	the	the	DET
ajssms-5706	18	8	manuscript	manuscript	NOUN
ajssms-5706	18	9	is	be	AUX
ajssms-5706	18	10	honest	honest	ADJ
ajssms-5706	18	11	,	,	PUNCT
ajssms-5706	18	12	truthful	truthful	ADJ
ajssms-5706	18	13	,	,	PUNCT
ajssms-5706	18	14	and	and	CCONJ
ajssms-5706	18	15	transparent	transparent	ADJ
ajssms-5706	18	16	,	,	PUNCT
ajssms-5706	18	17	that	that	SCONJ
ajssms-5706	18	18	no	no	DET
ajssms-5706	18	19	key	key	ADJ
ajssms-5706	18	20	aspects	aspect	NOUN
ajssms-5706	18	21	of	of	ADP
ajssms-5706	18	22	the	the	DET
ajssms-5706	18	23	investigation	investigation	NOUN
ajssms-5706	18	24	have	have	AUX
ajssms-5706	18	25	been	be	AUX
ajssms-5706	18	26	omitted	omit	VERB
ajssms-5706	18	27	,	,	PUNCT
ajssms-5706	18	28	and	and	CCONJ
ajssms-5706	18	29	that	that	SCONJ
ajssms-5706	18	30	any	any	DET
ajssms-5706	18	31	differences	difference	NOUN
ajssms-5706	18	32	from	from	ADP
ajssms-5706	18	33	the	the	DET
ajssms-5706	18	34	study	study	NOUN
ajssms-5706	18	35	as	as	SCONJ
ajssms-5706	18	36	planned	plan	VERB
ajssms-5706	18	37	have	have	AUX
ajssms-5706	18	38	been	be	AUX
ajssms-5706	18	39	clarified	clarify	VERB
ajssms-5706	18	40	.	.	PUNCT
ajssms-5706	19	1	this	this	DET
ajssms-5706	19	2	study	study	NOUN
ajssms-5706	19	3	followed	follow	VERB
ajssms-5706	19	4	all	all	PRON
ajssms-5706	19	5	writing	write	VERB
ajssms-5706	19	6	ethics	ethic	NOUN
ajssms-5706	19	7	.	.	PUNCT
ajssms-5706	20	1	competing	compete	VERB
ajssms-5706	20	2	interests	interest	NOUN
ajssms-5706	20	3	:	:	PUNCT
ajssms-5706	20	4	the	the	DET
ajssms-5706	20	5	authors	author	NOUN
ajssms-5706	20	6	declare	declare	VERB
ajssms-5706	20	7	that	that	SCONJ
ajssms-5706	20	8	they	they	PRON
ajssms-5706	20	9	have	have	VERB
ajssms-5706	20	10	no	no	DET
ajssms-5706	20	11	competing	compete	VERB
ajssms-5706	20	12	interests	interest	NOUN
ajssms-5706	20	13	.	.	PUNCT
ajssms-5706	21	1	authors	author	NOUN
ajssms-5706	21	2	’	'	PUNCT
ajssms-5706	21	3	contributions	contribution	NOUN
ajssms-5706	21	4	:	:	PUNCT
ajssms-5706	21	5	both	both	DET
ajssms-5706	21	6	authors	author	NOUN
ajssms-5706	21	7	contributed	contribute	VERB
ajssms-5706	21	8	equally	equally	ADV
ajssms-5706	21	9	to	to	ADP
ajssms-5706	21	10	the	the	DET
ajssms-5706	21	11	conception	conception	NOUN
ajssms-5706	21	12	and	and	CCONJ
ajssms-5706	21	13	design	design	NOUN
ajssms-5706	21	14	of	of	ADP
ajssms-5706	21	15	the	the	DET
ajssms-5706	21	16	study	study	NOUN
ajssms-5706	21	17	.	.	PUNCT
ajssms-5706	22	1	both	both	DET
ajssms-5706	22	2	authors	author	NOUN
ajssms-5706	22	3	have	have	AUX
ajssms-5706	22	4	read	read	VERB
ajssms-5706	22	5	and	and	CCONJ
ajssms-5706	22	6	agreed	agree	VERB
ajssms-5706	22	7	to	to	ADP
ajssms-5706	22	8	the	the	DET
ajssms-5706	22	9	published	publish	VERB
ajssms-5706	22	10	version	version	NOUN
ajssms-5706	22	11	of	of	ADP
ajssms-5706	22	12	the	the	DET
ajssms-5706	22	13	manuscript	manuscript	NOUN
ajssms-5706	22	14	.	.	PUNCT
ajssms-5706	23	1	contents	content	NOUN
ajssms-5706	23	2	1	1	NUM
ajssms-5706	23	3	.	.	PUNCT
ajssms-5706	24	1	introduction	introduction	NOUN
ajssms-5706	24	2	......................................................................................................................................................................................	......................................................................................................................................................................................	PUNCT
ajssms-5706	25	1	42	42	NUM
ajssms-5706	25	2	2	2	NUM
ajssms-5706	25	3	.	.	PUNCT
ajssms-5706	25	4	literature	literature	PROPN
ajssms-5706	25	5	review	review	PROPN
ajssms-5706	25	6	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
ajssms-5706	26	1	43	43	NUM
ajssms-5706	26	2	3	3	NUM
ajssms-5706	26	3	.	.	PUNCT
ajssms-5706	26	4	methodology	methodology	NOUN
ajssms-5706	26	5	.....................................................................................................................................................................................	.....................................................................................................................................................................................	PUNCT
ajssms-5706	27	1	45	45	NUM
ajssms-5706	27	2	4	4	NUM
ajssms-5706	27	3	.	.	PUNCT
ajssms-5706	27	4	results	result	NOUN
ajssms-5706	27	5	and	and	CCONJ
ajssms-5706	27	6	discussion	discussion	NOUN
ajssms-5706	27	7	...................................................................................................................................................................	...................................................................................................................................................................	PUNCT
ajssms-5706	27	8	46	46	NUM
ajssms-5706	27	9	5	5	NUM
ajssms-5706	27	10	.	.	PUNCT
ajssms-5706	27	11	conclusion	conclusion	NOUN
ajssms-5706	27	12	and	and	CCONJ
ajssms-5706	27	13	recommendations	recommendation	NOUN
ajssms-5706	27	14	...............................................................................................................................................	...............................................................................................................................................	PUNCT
ajssms-5706	28	1	51	51	NUM
ajssms-5706	28	2	references	reference	NOUN
ajssms-5706	28	3	..............................................................................................................................................................................................	..............................................................................................................................................................................................	PUNCT
ajssms-5706	28	4	51	51	NUM
ajssms-5706	28	5	mailto:alabi0696@babcock.edu.ng	mailto:alabi0696@babcock.edu.ng	AUX
ajssms-5706	28	6	mailto:akintoyer@babcock.edu.ng	mailto:akintoyer@babcock.edu.ng	ADJ
ajssms-5706	28	7	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
ajssms-5706	28	8	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
ajssms-5706	28	9	https://www.doi.org/10.20448/ajssms.v11i3.5706	https://www.doi.org/10.20448/ajssms.v11i3.5706	PROPN
ajssms-5706	28	10	https://orcid.org/0000-0002-0379-3179	https://orcid.org/0000-0002-0379-3179	VERB
ajssms-5706	28	11	https://orcid.org/0000-0003-4165-5612	https://orcid.org/0000-0003-4165-5612	PROPN
ajssms-5706	28	12	asian	asian	ADJ
ajssms-5706	28	13	journal	journal	NOUN
ajssms-5706	28	14	of	of	ADP
ajssms-5706	28	15	social	social	ADJ
ajssms-5706	28	16	sciences	sciences	PROPN
ajssms-5706	28	17	and	and	CCONJ
ajssms-5706	28	18	management	management	NOUN
ajssms-5706	28	19	studies	study	NOUN
ajssms-5706	28	20	,	,	PUNCT
ajssms-5706	28	21	2024	2024	NUM
ajssms-5706	28	22	,	,	PUNCT
ajssms-5706	28	23	11(3	11(3	NUM
ajssms-5706	28	24	):	):	PUNCT
ajssms-5706	28	25	41	41	NUM
ajssms-5706	28	26	-	-	SYM
ajssms-5706	28	27	52	52	NUM
ajssms-5706	28	28	42	42	NUM
ajssms-5706	28	29	©	©	ADP
ajssms-5706	28	30	2024	2024	NUM
ajssms-5706	28	31	by	by	ADP
ajssms-5706	28	32	the	the	DET
ajssms-5706	28	33	authors	author	NOUN
ajssms-5706	28	34	;	;	PUNCT
ajssms-5706	28	35	licensee	licensee	PROPN
ajssms-5706	28	36	asian	asian	ADJ
ajssms-5706	28	37	online	online	PROPN
ajssms-5706	28	38	journal	journal	PROPN
ajssms-5706	28	39	publishing	publishing	NOUN
ajssms-5706	28	40	group	group	NOUN
ajssms-5706	28	41	contribution	contribution	NOUN
ajssms-5706	28	42	of	of	ADP
ajssms-5706	28	43	this	this	DET
ajssms-5706	28	44	paper	paper	NOUN
ajssms-5706	28	45	to	to	ADP
ajssms-5706	28	46	the	the	DET
ajssms-5706	28	47	literature	literature	NOUN
ajssms-5706	28	48	the	the	DET
ajssms-5706	28	49	importance	importance	NOUN
ajssms-5706	28	50	of	of	ADP
ajssms-5706	28	51	tax	tax	NOUN
ajssms-5706	28	52	compliance	compliance	NOUN
ajssms-5706	28	53	by	by	ADP
ajssms-5706	28	54	taxpayers	taxpayer	NOUN
ajssms-5706	28	55	with	with	ADP
ajssms-5706	28	56	a	a	DET
ajssms-5706	28	57	view	view	NOUN
ajssms-5706	28	58	to	to	ADP
ajssms-5706	28	59	achieving	achieve	VERB
ajssms-5706	28	60	an	an	DET
ajssms-5706	28	61	improved	improved	ADJ
ajssms-5706	28	62	and	and	CCONJ
ajssms-5706	28	63	sustainable	sustainable	ADJ
ajssms-5706	28	64	tax	tax	NOUN
ajssms-5706	28	65	revenue	revenue	NOUN
ajssms-5706	28	66	can	can	AUX
ajssms-5706	28	67	not	not	PART
ajssms-5706	28	68	be	be	AUX
ajssms-5706	28	69	overemphasized	overemphasize	VERB
ajssms-5706	28	70	.	.	PUNCT
ajssms-5706	29	1	in	in	ADP
ajssms-5706	29	2	an	an	DET
ajssms-5706	29	3	attempt	attempt	NOUN
ajssms-5706	29	4	to	to	PART
ajssms-5706	29	5	empirically	empirically	ADV
ajssms-5706	29	6	established	establish	VERB
ajssms-5706	29	7	the	the	DET
ajssms-5706	29	8	specific	specific	ADJ
ajssms-5706	29	9	importance	importance	NOUN
ajssms-5706	29	10	of	of	ADP
ajssms-5706	29	11	the	the	DET
ajssms-5706	29	12	tax	tax	NOUN
ajssms-5706	29	13	compliance	compliance	NOUN
ajssms-5706	29	14	by	by	ADP
ajssms-5706	29	15	small	small	ADJ
ajssms-5706	29	16	and	and	CCONJ
ajssms-5706	29	17	medium	medium	ADJ
ajssms-5706	29	18	scale	scale	NOUN
ajssms-5706	29	19	enterprises	enterprise	NOUN
ajssms-5706	29	20	(	(	PUNCT
ajssms-5706	29	21	smes	sme	NOUN
ajssms-5706	29	22	)	)	PUNCT
ajssms-5706	29	23	in	in	ADP
ajssms-5706	29	24	nigeria	nigeria	PROPN
ajssms-5706	29	25	,	,	PUNCT
ajssms-5706	29	26	this	this	DET
ajssms-5706	29	27	study	study	NOUN
ajssms-5706	29	28	is	be	AUX
ajssms-5706	29	29	expected	expect	VERB
ajssms-5706	29	30	to	to	PART
ajssms-5706	29	31	make	make	VERB
ajssms-5706	29	32	contribution	contribution	NOUN
ajssms-5706	29	33	to	to	ADP
ajssms-5706	29	34	the	the	DET
ajssms-5706	29	35	existing	exist	VERB
ajssms-5706	29	36	body	body	NOUN
ajssms-5706	29	37	of	of	ADP
ajssms-5706	29	38	knowledge	knowledge	NOUN
ajssms-5706	29	39	by	by	ADP
ajssms-5706	29	40	focusing	focus	VERB
ajssms-5706	29	41	on	on	ADP
ajssms-5706	29	42	cit	cit	ADJ
ajssms-5706	29	43	,	,	PUNCT
ajssms-5706	29	44	vat	vat	NOUN
ajssms-5706	29	45	,	,	PUNCT
ajssms-5706	29	46	and	and	CCONJ
ajssms-5706	29	47	pit	pit	NOUN
ajssms-5706	29	48	which	which	PRON
ajssms-5706	29	49	represents	represent	VERB
ajssms-5706	29	50	areas	area	NOUN
ajssms-5706	29	51	which	which	PRON
ajssms-5706	29	52	little	little	ADJ
ajssms-5706	29	53	studies	study	NOUN
ajssms-5706	29	54	have	have	AUX
ajssms-5706	29	55	been	be	AUX
ajssms-5706	29	56	conducted	conduct	VERB
ajssms-5706	29	57	when	when	SCONJ
ajssms-5706	29	58	discussing	discuss	VERB
ajssms-5706	29	59	about	about	ADP
ajssms-5706	29	60	finance	finance	NOUN
ajssms-5706	29	61	act	act	NOUN
ajssms-5706	29	62	2022	2022	NUM
ajssms-5706	29	63	and	and	CCONJ
ajssms-5706	29	64	tax	tax	NOUN
ajssms-5706	29	65	compliance	compliance	NOUN
ajssms-5706	29	66	in	in	ADP
ajssms-5706	29	67	nigeria	nigeria	PROPN
ajssms-5706	29	68	as	as	ADP
ajssms-5706	29	69	related	relate	VERB
ajssms-5706	29	70	to	to	ADP
ajssms-5706	29	71	the	the	DET
ajssms-5706	29	72	smes	sme	NOUN
ajssms-5706	29	73	.	.	PUNCT
ajssms-5706	30	1	1	1	X
ajssms-5706	30	2	.	.	X
ajssms-5706	30	3	introduction	introduction	NOUN
ajssms-5706	30	4	tax	tax	NOUN
ajssms-5706	30	5	revenue	revenue	NOUN
ajssms-5706	30	6	has	have	AUX
ajssms-5706	30	7	remained	remain	VERB
ajssms-5706	30	8	the	the	DET
ajssms-5706	30	9	most	most	ADV
ajssms-5706	30	10	popular	popular	ADJ
ajssms-5706	30	11	public	public	ADJ
ajssms-5706	30	12	stream	stream	NOUN
ajssms-5706	30	13	of	of	ADP
ajssms-5706	30	14	income	income	NOUN
ajssms-5706	30	15	,	,	PUNCT
ajssms-5706	30	16	as	as	SCONJ
ajssms-5706	30	17	almost	almost	ADV
ajssms-5706	30	18	all	all	DET
ajssms-5706	30	19	nations	nation	NOUN
ajssms-5706	30	20	,	,	PUNCT
ajssms-5706	30	21	if	if	SCONJ
ajssms-5706	30	22	not	not	PART
ajssms-5706	30	23	all	all	PRON
ajssms-5706	30	24	,	,	PUNCT
ajssms-5706	30	25	execute	execute	VERB
ajssms-5706	30	26	this	this	DET
ajssms-5706	30	27	fiscal	fiscal	ADJ
ajssms-5706	30	28	policy	policy	NOUN
ajssms-5706	30	29	for	for	ADP
ajssms-5706	30	30	one	one	NUM
ajssms-5706	30	31	reason	reason	NOUN
ajssms-5706	30	32	or	or	CCONJ
ajssms-5706	30	33	the	the	DET
ajssms-5706	30	34	other	other	ADJ
ajssms-5706	30	35	.	.	PUNCT
ajssms-5706	31	1	generally	generally	ADV
ajssms-5706	31	2	,	,	PUNCT
ajssms-5706	31	3	tax	tax	NOUN
ajssms-5706	31	4	revenue	revenue	NOUN
ajssms-5706	31	5	is	be	AUX
ajssms-5706	31	6	used	use	VERB
ajssms-5706	31	7	to	to	PART
ajssms-5706	31	8	sustain	sustain	VERB
ajssms-5706	31	9	and	and	CCONJ
ajssms-5706	31	10	meet	meet	VERB
ajssms-5706	31	11	the	the	DET
ajssms-5706	31	12	budget	budget	NOUN
ajssms-5706	31	13	expenditures	expenditure	NOUN
ajssms-5706	31	14	of	of	ADP
ajssms-5706	31	15	a	a	DET
ajssms-5706	31	16	nation	nation	NOUN
ajssms-5706	31	17	.	.	PUNCT
ajssms-5706	32	1	it	it	PRON
ajssms-5706	32	2	helps	help	VERB
ajssms-5706	32	3	in	in	ADP
ajssms-5706	32	4	poverty	poverty	NOUN
ajssms-5706	32	5	alleviation	alleviation	NOUN
ajssms-5706	32	6	,	,	PUNCT
ajssms-5706	32	7	social	social	ADJ
ajssms-5706	32	8	and	and	CCONJ
ajssms-5706	32	9	capital	capital	NOUN
ajssms-5706	32	10	infrastructural	infrastructural	ADJ
ajssms-5706	32	11	development	development	NOUN
ajssms-5706	32	12	and	and	CCONJ
ajssms-5706	32	13	health	health	NOUN
ajssms-5706	32	14	and	and	CCONJ
ajssms-5706	32	15	welfare	welfare	NOUN
ajssms-5706	32	16	improvement	improvement	NOUN
ajssms-5706	32	17	(	(	PUNCT
ajssms-5706	32	18	tomy	tomy	NOUN
ajssms-5706	32	19	,	,	PUNCT
ajssms-5706	32	20	2021	2021	NUM
ajssms-5706	32	21	)	)	PUNCT
ajssms-5706	32	22	.	.	PUNCT
ajssms-5706	33	1	in	in	ADP
ajssms-5706	33	2	fact	fact	NOUN
ajssms-5706	33	3	,	,	PUNCT
ajssms-5706	33	4	the	the	DET
ajssms-5706	33	5	benefits	benefit	NOUN
ajssms-5706	33	6	of	of	ADP
ajssms-5706	33	7	taxation	taxation	NOUN
ajssms-5706	33	8	are	be	AUX
ajssms-5706	33	9	innumerable	innumerable	ADJ
ajssms-5706	33	10	,	,	PUNCT
ajssms-5706	33	11	if	if	SCONJ
ajssms-5706	33	12	properly	properly	ADV
ajssms-5706	33	13	utilized	utilize	VERB
ajssms-5706	33	14	.	.	PUNCT
ajssms-5706	34	1	unfortunately	unfortunately	ADV
ajssms-5706	34	2	,	,	PUNCT
ajssms-5706	34	3	in	in	ADP
ajssms-5706	34	4	nigeria	nigeria	PROPN
ajssms-5706	34	5	,	,	PUNCT
ajssms-5706	34	6	and	and	CCONJ
ajssms-5706	34	7	in	in	ADP
ajssms-5706	34	8	many	many	ADJ
ajssms-5706	34	9	developing	develop	VERB
ajssms-5706	34	10	nations	nation	NOUN
ajssms-5706	34	11	as	as	ADV
ajssms-5706	34	12	well	well	ADV
ajssms-5706	34	13	,	,	PUNCT
ajssms-5706	34	14	tax	tax	NOUN
ajssms-5706	34	15	revenue	revenue	NOUN
ajssms-5706	34	16	is	be	AUX
ajssms-5706	34	17	not	not	PART
ajssms-5706	34	18	derived	derive	VERB
ajssms-5706	34	19	as	as	SCONJ
ajssms-5706	34	20	expected	expect	VERB
ajssms-5706	34	21	due	due	ADP
ajssms-5706	34	22	to	to	ADP
ajssms-5706	34	23	the	the	DET
ajssms-5706	34	24	unwillingness	unwillingness	NOUN
ajssms-5706	34	25	of	of	ADP
ajssms-5706	34	26	taxpayers	taxpayer	NOUN
ajssms-5706	34	27	to	to	PART
ajssms-5706	34	28	render	render	VERB
ajssms-5706	34	29	their	their	PRON
ajssms-5706	34	30	tax	tax	NOUN
ajssms-5706	34	31	liabilities	liability	NOUN
ajssms-5706	34	32	.	.	PUNCT
ajssms-5706	35	1	a	a	DET
ajssms-5706	35	2	major	major	ADJ
ajssms-5706	35	3	bulk	bulk	NOUN
ajssms-5706	35	4	of	of	ADP
ajssms-5706	35	5	this	this	DET
ajssms-5706	35	6	non	non	NOUN
ajssms-5706	35	7	-	-	NOUN
ajssms-5706	35	8	compliance	compliance	NOUN
ajssms-5706	35	9	is	be	AUX
ajssms-5706	35	10	derived	derive	VERB
ajssms-5706	35	11	from	from	ADP
ajssms-5706	35	12	the	the	DET
ajssms-5706	35	13	informal	informal	ADJ
ajssms-5706	35	14	sector	sector	NOUN
ajssms-5706	35	15	,	,	PUNCT
ajssms-5706	35	16	particularly	particularly	ADV
ajssms-5706	35	17	the	the	DET
ajssms-5706	35	18	smes	sme	NOUN
ajssms-5706	35	19	industry	industry	NOUN
ajssms-5706	35	20	.	.	PUNCT
ajssms-5706	36	1	taxpayers	taxpayer	NOUN
ajssms-5706	36	2	’	’	PART
ajssms-5706	36	3	compliance	compliance	NOUN
ajssms-5706	36	4	,	,	PUNCT
ajssms-5706	36	5	or	or	CCONJ
ajssms-5706	36	6	rather	rather	ADV
ajssms-5706	36	7	,	,	PUNCT
ajssms-5706	36	8	their	their	PRON
ajssms-5706	36	9	non	non	NOUN
ajssms-5706	36	10	-	-	NOUN
ajssms-5706	36	11	compliance	compliance	NOUN
ajssms-5706	36	12	,	,	PUNCT
ajssms-5706	36	13	has	have	AUX
ajssms-5706	36	14	been	be	AUX
ajssms-5706	36	15	a	a	DET
ajssms-5706	36	16	trending	trend	VERB
ajssms-5706	36	17	issue	issue	NOUN
ajssms-5706	36	18	for	for	ADP
ajssms-5706	36	19	government	government	NOUN
ajssms-5706	36	20	administrations	administration	NOUN
ajssms-5706	36	21	in	in	ADP
ajssms-5706	36	22	most	most	ADJ
ajssms-5706	36	23	developing	develop	VERB
ajssms-5706	36	24	nations	nation	NOUN
ajssms-5706	36	25	,	,	PUNCT
ajssms-5706	36	26	of	of	ADP
ajssms-5706	36	27	which	which	PRON
ajssms-5706	36	28	nigeria	nigeria	PROPN
ajssms-5706	36	29	is	be	AUX
ajssms-5706	36	30	not	not	PART
ajssms-5706	36	31	an	an	DET
ajssms-5706	36	32	exemption	exemption	NOUN
ajssms-5706	36	33	.	.	PUNCT
ajssms-5706	37	1	taxpayers	taxpayer	NOUN
ajssms-5706	37	2	’	’	PART
ajssms-5706	37	3	compliance	compliance	NOUN
ajssms-5706	37	4	refers	refer	VERB
ajssms-5706	37	5	to	to	ADP
ajssms-5706	37	6	the	the	DET
ajssms-5706	37	7	level	level	NOUN
ajssms-5706	37	8	of	of	ADP
ajssms-5706	37	9	willingness	willingness	NOUN
ajssms-5706	37	10	to	to	PART
ajssms-5706	37	11	which	which	PRON
ajssms-5706	37	12	taxpayers	taxpayer	NOUN
ajssms-5706	37	13	abide	abide	VERB
ajssms-5706	37	14	by	by	ADP
ajssms-5706	37	15	the	the	DET
ajssms-5706	37	16	constitutional	constitutional	ADJ
ajssms-5706	37	17	regulations	regulation	NOUN
ajssms-5706	37	18	and	and	CCONJ
ajssms-5706	37	19	reforms	reform	NOUN
ajssms-5706	37	20	of	of	ADP
ajssms-5706	37	21	tax	tax	NOUN
ajssms-5706	37	22	provisions	provision	NOUN
ajssms-5706	37	23	(	(	PUNCT
ajssms-5706	37	24	sritharan	sritharan	NOUN
ajssms-5706	37	25	,	,	PUNCT
ajssms-5706	37	26	salawati	salawati	NOUN
ajssms-5706	37	27	,	,	PUNCT
ajssms-5706	37	28	&	&	CCONJ
ajssms-5706	37	29	cheuk	cheuk	PROPN
ajssms-5706	37	30	,	,	PUNCT
ajssms-5706	37	31	2020	2020	NUM
ajssms-5706	37	32	)	)	PUNCT
ajssms-5706	37	33	.	.	PUNCT
ajssms-5706	38	1	as	as	SCONJ
ajssms-5706	38	2	alshrouf	alshrouf	PROPN
ajssms-5706	38	3	(	(	PUNCT
ajssms-5706	38	4	2019	2019	NUM
ajssms-5706	38	5	)	)	PUNCT
ajssms-5706	38	6	observed	observe	VERB
ajssms-5706	38	7	,	,	PUNCT
ajssms-5706	38	8	a	a	DET
ajssms-5706	38	9	lot	lot	NOUN
ajssms-5706	38	10	of	of	ADP
ajssms-5706	38	11	smes	sme	NOUN
ajssms-5706	38	12	(	(	PUNCT
ajssms-5706	38	13	taxpayers	taxpayer	NOUN
ajssms-5706	38	14	)	)	PUNCT
ajssms-5706	38	15	in	in	ADP
ajssms-5706	38	16	developing	develop	VERB
ajssms-5706	38	17	nations	nation	NOUN
ajssms-5706	38	18	are	be	AUX
ajssms-5706	38	19	not	not	PART
ajssms-5706	38	20	compliant	compliant	ADJ
ajssms-5706	38	21	.	.	PUNCT
ajssms-5706	39	1	generally	generally	ADV
ajssms-5706	39	2	,	,	PUNCT
ajssms-5706	39	3	this	this	DET
ajssms-5706	39	4	non	non	NOUN
ajssms-5706	39	5	-	-	NOUN
ajssms-5706	39	6	compliance	compliance	NOUN
ajssms-5706	39	7	could	could	AUX
ajssms-5706	39	8	be	be	AUX
ajssms-5706	39	9	attributed	attribute	VERB
ajssms-5706	39	10	to	to	ADP
ajssms-5706	39	11	a	a	DET
ajssms-5706	39	12	lot	lot	NOUN
ajssms-5706	39	13	of	of	ADP
ajssms-5706	39	14	factors	factor	NOUN
ajssms-5706	39	15	like	like	ADP
ajssms-5706	39	16	low	low	ADJ
ajssms-5706	39	17	incentives	incentive	NOUN
ajssms-5706	39	18	to	to	PART
ajssms-5706	39	19	pay	pay	VERB
ajssms-5706	39	20	tax	tax	NOUN
ajssms-5706	39	21	,	,	PUNCT
ajssms-5706	39	22	low	low	ADJ
ajssms-5706	39	23	enforcement	enforcement	NOUN
ajssms-5706	39	24	strategies	strategy	NOUN
ajssms-5706	39	25	by	by	ADP
ajssms-5706	39	26	tax	tax	NOUN
ajssms-5706	39	27	administrators	administrator	NOUN
ajssms-5706	39	28	,	,	PUNCT
ajssms-5706	39	29	lack	lack	NOUN
ajssms-5706	39	30	of	of	ADP
ajssms-5706	39	31	understanding	understanding	NOUN
ajssms-5706	39	32	of	of	ADP
ajssms-5706	39	33	tax	tax	NOUN
ajssms-5706	39	34	regulations	regulation	NOUN
ajssms-5706	39	35	and	and	CCONJ
ajssms-5706	39	36	reforms	reform	NOUN
ajssms-5706	39	37	by	by	ADP
ajssms-5706	39	38	taxpayers	taxpayer	NOUN
ajssms-5706	39	39	among	among	ADP
ajssms-5706	39	40	so	so	ADV
ajssms-5706	39	41	many	many	ADJ
ajssms-5706	39	42	other	other	ADJ
ajssms-5706	39	43	factors	factor	NOUN
ajssms-5706	39	44	.	.	PUNCT
ajssms-5706	40	1	the	the	DET
ajssms-5706	40	2	aim	aim	NOUN
ajssms-5706	40	3	of	of	ADP
ajssms-5706	40	4	any	any	DET
ajssms-5706	40	5	tax	tax	NOUN
ajssms-5706	40	6	administration	administration	NOUN
ajssms-5706	40	7	is	be	AUX
ajssms-5706	40	8	to	to	PART
ajssms-5706	40	9	ensure	ensure	VERB
ajssms-5706	40	10	improvement	improvement	NOUN
ajssms-5706	40	11	in	in	ADP
ajssms-5706	40	12	tax	tax	NOUN
ajssms-5706	40	13	compliance	compliance	NOUN
ajssms-5706	40	14	by	by	ADP
ajssms-5706	40	15	eligible	eligible	ADJ
ajssms-5706	40	16	taxpayers	taxpayer	NOUN
ajssms-5706	40	17	(	(	PUNCT
ajssms-5706	40	18	ibrahim	ibrahim	PROPN
ajssms-5706	40	19	&	&	CCONJ
ajssms-5706	40	20	lawal	lawal	PROPN
ajssms-5706	40	21	,	,	PUNCT
ajssms-5706	40	22	2022	2022	NUM
ajssms-5706	40	23	)	)	PUNCT
ajssms-5706	40	24	.	.	PUNCT
ajssms-5706	41	1	in	in	ADP
ajssms-5706	41	2	nigeria	nigeria	PROPN
ajssms-5706	41	3	,	,	PUNCT
ajssms-5706	41	4	taxpayers	taxpayer	NOUN
ajssms-5706	41	5	’	'	PUNCT
ajssms-5706	41	6	compliance	compliance	NOUN
ajssms-5706	41	7	has	have	AUX
ajssms-5706	41	8	not	not	PART
ajssms-5706	41	9	really	really	ADV
ajssms-5706	41	10	been	be	AUX
ajssms-5706	41	11	easy	easy	ADJ
ajssms-5706	41	12	to	to	PART
ajssms-5706	41	13	achieve	achieve	VERB
ajssms-5706	41	14	,	,	PUNCT
ajssms-5706	41	15	due	due	ADP
ajssms-5706	41	16	to	to	ADP
ajssms-5706	41	17	the	the	DET
ajssms-5706	41	18	high	high	ADJ
ajssms-5706	41	19	rate	rate	NOUN
ajssms-5706	41	20	of	of	ADP
ajssms-5706	41	21	tax	tax	NOUN
ajssms-5706	41	22	evasion	evasion	NOUN
ajssms-5706	41	23	and	and	CCONJ
ajssms-5706	41	24	tax	tax	NOUN
ajssms-5706	41	25	avoidance	avoidance	NOUN
ajssms-5706	41	26	.	.	PUNCT
ajssms-5706	42	1	nevertheless	nevertheless	ADV
ajssms-5706	42	2	,	,	PUNCT
ajssms-5706	42	3	in	in	ADP
ajssms-5706	42	4	the	the	DET
ajssms-5706	42	5	context	context	NOUN
ajssms-5706	42	6	of	of	ADP
ajssms-5706	42	7	this	this	DET
ajssms-5706	42	8	study	study	NOUN
ajssms-5706	42	9	,	,	PUNCT
ajssms-5706	42	10	taxpayers	taxpayer	NOUN
ajssms-5706	42	11	’	'	PUNCT
ajssms-5706	42	12	compliance	compliance	NOUN
ajssms-5706	42	13	is	be	AUX
ajssms-5706	42	14	being	be	AUX
ajssms-5706	42	15	related	relate	VERB
ajssms-5706	42	16	to	to	ADP
ajssms-5706	42	17	the	the	DET
ajssms-5706	42	18	understanding	understanding	NOUN
ajssms-5706	42	19	of	of	ADP
ajssms-5706	42	20	the	the	DET
ajssms-5706	42	21	latest	late	ADJ
ajssms-5706	42	22	constitutional	constitutional	ADJ
ajssms-5706	42	23	provision	provision	NOUN
ajssms-5706	42	24	for	for	ADP
ajssms-5706	42	25	tax	tax	NOUN
ajssms-5706	42	26	laws	law	NOUN
ajssms-5706	42	27	,	,	PUNCT
ajssms-5706	42	28	which	which	PRON
ajssms-5706	42	29	is	be	AUX
ajssms-5706	42	30	the	the	DET
ajssms-5706	42	31	finance	finance	NOUN
ajssms-5706	42	32	act	act	NOUN
ajssms-5706	42	33	of	of	ADP
ajssms-5706	42	34	2022	2022	NUM
ajssms-5706	42	35	.	.	PUNCT
ajssms-5706	43	1	the	the	DET
ajssms-5706	43	2	finance	finance	NOUN
ajssms-5706	43	3	act	act	NOUN
ajssms-5706	43	4	of	of	ADP
ajssms-5706	43	5	2022	2022	NUM
ajssms-5706	43	6	was	be	AUX
ajssms-5706	43	7	passed	pass	VERB
ajssms-5706	43	8	into	into	ADP
ajssms-5706	43	9	law	law	NOUN
ajssms-5706	43	10	during	during	ADP
ajssms-5706	43	11	the	the	DET
ajssms-5706	43	12	administration	administration	NOUN
ajssms-5706	43	13	of	of	ADP
ajssms-5706	43	14	former	former	ADJ
ajssms-5706	43	15	president	president	PROPN
ajssms-5706	43	16	muhammad	muhammad	PROPN
ajssms-5706	43	17	buhari	buhari	PROPN
ajssms-5706	43	18	(	(	PUNCT
ajssms-5706	43	19	akan	akan	PROPN
ajssms-5706	43	20	&	&	CCONJ
ajssms-5706	43	21	azaka	azaka	PROPN
ajssms-5706	43	22	,	,	PUNCT
ajssms-5706	43	23	2023	2023	NUM
ajssms-5706	43	24	)	)	PUNCT
ajssms-5706	43	25	.	.	PUNCT
ajssms-5706	44	1	its	its	PRON
ajssms-5706	44	2	provisions	provision	NOUN
ajssms-5706	44	3	influence	influence	VERB
ajssms-5706	44	4	personal	personal	ADJ
ajssms-5706	44	5	income	income	NOUN
ajssms-5706	44	6	tax	tax	NOUN
ajssms-5706	44	7	,	,	PUNCT
ajssms-5706	44	8	company	company	NOUN
ajssms-5706	44	9	income	income	NOUN
ajssms-5706	44	10	tax	tax	NOUN
ajssms-5706	44	11	,	,	PUNCT
ajssms-5706	44	12	value	value	NOUN
ajssms-5706	44	13	added	add	VERB
ajssms-5706	44	14	tax	tax	NOUN
ajssms-5706	44	15	,	,	PUNCT
ajssms-5706	44	16	capital	capital	NOUN
ajssms-5706	44	17	gains	gain	NOUN
ajssms-5706	44	18	tax	tax	NOUN
ajssms-5706	44	19	among	among	ADP
ajssms-5706	44	20	many	many	ADJ
ajssms-5706	44	21	others	other	NOUN
ajssms-5706	44	22	.	.	PUNCT
ajssms-5706	45	1	in	in	ADP
ajssms-5706	45	2	the	the	DET
ajssms-5706	45	3	opinion	opinion	NOUN
ajssms-5706	45	4	of	of	ADP
ajssms-5706	45	5	agbetunde	agbetunde	ADJ
ajssms-5706	45	6	,	,	PUNCT
ajssms-5706	45	7	akinrinola	akinrinola	PROPN
ajssms-5706	45	8	,	,	PUNCT
ajssms-5706	45	9	and	and	CCONJ
ajssms-5706	45	10	anyahara	anyahara	PROPN
ajssms-5706	45	11	(	(	PUNCT
ajssms-5706	45	12	2020	2020	NUM
ajssms-5706	45	13	)	)	PUNCT
ajssms-5706	45	14	taxpayers	taxpayer	NOUN
ajssms-5706	45	15	’	'	PUNCT
ajssms-5706	45	16	compliance	compliance	NOUN
ajssms-5706	45	17	is	be	AUX
ajssms-5706	45	18	sometimes	sometimes	ADV
ajssms-5706	45	19	low	low	ADJ
ajssms-5706	45	20	because	because	SCONJ
ajssms-5706	45	21	there	there	PRON
ajssms-5706	45	22	is	be	VERB
ajssms-5706	45	23	no	no	DET
ajssms-5706	45	24	proper	proper	ADJ
ajssms-5706	45	25	understanding	understanding	NOUN
ajssms-5706	45	26	of	of	ADP
ajssms-5706	45	27	what	what	PRON
ajssms-5706	45	28	the	the	DET
ajssms-5706	45	29	constitution	constitution	NOUN
ajssms-5706	45	30	says	say	VERB
ajssms-5706	45	31	about	about	ADP
ajssms-5706	45	32	tax	tax	NOUN
ajssms-5706	45	33	.	.	PUNCT
ajssms-5706	46	1	they	they	PRON
ajssms-5706	46	2	further	far	ADV
ajssms-5706	46	3	explained	explain	VERB
ajssms-5706	46	4	that	that	SCONJ
ajssms-5706	46	5	this	this	DET
ajssms-5706	46	6	low	low	ADJ
ajssms-5706	46	7	understanding	understanding	NOUN
ajssms-5706	46	8	normally	normally	ADV
ajssms-5706	46	9	leads	lead	VERB
ajssms-5706	46	10	to	to	ADP
ajssms-5706	46	11	incidence	incidence	NOUN
ajssms-5706	46	12	of	of	ADP
ajssms-5706	46	13	double	double	ADJ
ajssms-5706	46	14	and	and	CCONJ
ajssms-5706	46	15	multiple	multiple	ADJ
ajssms-5706	46	16	taxation	taxation	NOUN
ajssms-5706	46	17	.	.	PUNCT
ajssms-5706	47	1	moreso	moreso	PROPN
ajssms-5706	47	2	,	,	PUNCT
ajssms-5706	47	3	the	the	DET
ajssms-5706	47	4	tax	tax	NOUN
ajssms-5706	47	5	administration	administration	NOUN
ajssms-5706	47	6	in	in	ADP
ajssms-5706	47	7	some	some	DET
ajssms-5706	47	8	developing	develop	VERB
ajssms-5706	47	9	economies	economy	NOUN
ajssms-5706	47	10	like	like	ADP
ajssms-5706	47	11	nigeria	nigeria	PROPN
ajssms-5706	47	12	,	,	PUNCT
ajssms-5706	47	13	is	be	AUX
ajssms-5706	47	14	not	not	PART
ajssms-5706	47	15	fully	fully	ADV
ajssms-5706	47	16	stable	stable	ADJ
ajssms-5706	47	17	,	,	PUNCT
ajssms-5706	47	18	leading	lead	VERB
ajssms-5706	47	19	to	to	ADP
ajssms-5706	47	20	a	a	DET
ajssms-5706	47	21	lot	lot	NOUN
ajssms-5706	47	22	of	of	ADP
ajssms-5706	47	23	compromise	compromise	NOUN
ajssms-5706	47	24	,	,	PUNCT
ajssms-5706	47	25	miscommunication	miscommunication	NOUN
ajssms-5706	47	26	,	,	PUNCT
ajssms-5706	47	27	and	and	CCONJ
ajssms-5706	47	28	misinterpretation	misinterpretation	NOUN
ajssms-5706	47	29	of	of	ADP
ajssms-5706	47	30	what	what	PRON
ajssms-5706	47	31	the	the	DET
ajssms-5706	47	32	constitution	constitution	NOUN
ajssms-5706	47	33	truly	truly	ADV
ajssms-5706	47	34	represents	represent	VERB
ajssms-5706	47	35	.	.	PUNCT
ajssms-5706	48	1	thus	thus	ADV
ajssms-5706	48	2	,	,	PUNCT
ajssms-5706	48	3	having	have	VERB
ajssms-5706	48	4	a	a	DET
ajssms-5706	48	5	very	very	ADV
ajssms-5706	48	6	clear	clear	ADJ
ajssms-5706	48	7	understanding	understanding	NOUN
ajssms-5706	48	8	of	of	ADP
ajssms-5706	48	9	what	what	PRON
ajssms-5706	48	10	the	the	DET
ajssms-5706	48	11	constitution	constitution	NOUN
ajssms-5706	48	12	says	say	VERB
ajssms-5706	48	13	is	be	AUX
ajssms-5706	48	14	very	very	ADV
ajssms-5706	48	15	imperative	imperative	ADJ
ajssms-5706	48	16	for	for	ADP
ajssms-5706	48	17	taxpayers	taxpayer	NOUN
ajssms-5706	48	18	.	.	PUNCT
ajssms-5706	49	1	the	the	DET
ajssms-5706	49	2	finance	finance	NOUN
ajssms-5706	49	3	act	act	NOUN
ajssms-5706	49	4	of	of	ADP
ajssms-5706	49	5	2022	2022	NUM
ajssms-5706	49	6	has	have	VERB
ajssms-5706	49	7	some	some	DET
ajssms-5706	49	8	provisions	provision	NOUN
ajssms-5706	49	9	for	for	ADP
ajssms-5706	49	10	taxpayers	taxpayer	NOUN
ajssms-5706	49	11	,	,	PUNCT
ajssms-5706	49	12	including	include	VERB
ajssms-5706	49	13	smes	sme	NOUN
ajssms-5706	49	14	,	,	PUNCT
ajssms-5706	49	15	in	in	ADP
ajssms-5706	49	16	relation	relation	NOUN
ajssms-5706	49	17	to	to	ADP
ajssms-5706	49	18	rendering	render	VERB
ajssms-5706	49	19	tax	tax	NOUN
ajssms-5706	49	20	liabilities	liability	NOUN
ajssms-5706	49	21	.	.	PUNCT
ajssms-5706	50	1	however	however	ADV
ajssms-5706	50	2	,	,	PUNCT
ajssms-5706	50	3	personal	personal	ADJ
ajssms-5706	50	4	observations	observation	NOUN
ajssms-5706	50	5	show	show	VERB
ajssms-5706	50	6	that	that	SCONJ
ajssms-5706	50	7	this	this	DET
ajssms-5706	50	8	matter	matter	NOUN
ajssms-5706	50	9	has	have	AUX
ajssms-5706	50	10	not	not	PART
ajssms-5706	50	11	been	be	AUX
ajssms-5706	50	12	properly	properly	ADV
ajssms-5706	50	13	communicated	communicate	VERB
ajssms-5706	50	14	to	to	ADP
ajssms-5706	50	15	taxpayers	taxpayer	NOUN
ajssms-5706	50	16	.	.	PUNCT
ajssms-5706	51	1	most	most	ADJ
ajssms-5706	51	2	smes	sme	NOUN
ajssms-5706	51	3	operate	operate	VERB
ajssms-5706	51	4	their	their	PRON
ajssms-5706	51	5	businesses	business	NOUN
ajssms-5706	51	6	without	without	ADP
ajssms-5706	51	7	proper	proper	ADJ
ajssms-5706	51	8	understanding	understanding	NOUN
ajssms-5706	51	9	of	of	ADP
ajssms-5706	51	10	the	the	DET
ajssms-5706	51	11	regulations	regulation	NOUN
ajssms-5706	51	12	and	and	CCONJ
ajssms-5706	51	13	reforms	reform	NOUN
ajssms-5706	51	14	guiding	guide	VERB
ajssms-5706	51	15	their	their	PRON
ajssms-5706	51	16	operations	operation	NOUN
ajssms-5706	51	17	.	.	PUNCT
ajssms-5706	52	1	it	it	PRON
ajssms-5706	52	2	is	be	AUX
ajssms-5706	52	3	against	against	ADP
ajssms-5706	52	4	this	this	DET
ajssms-5706	52	5	background	background	NOUN
ajssms-5706	52	6	that	that	SCONJ
ajssms-5706	52	7	this	this	DET
ajssms-5706	52	8	study	study	NOUN
ajssms-5706	52	9	wishes	wish	VERB
ajssms-5706	52	10	to	to	PART
ajssms-5706	52	11	investigate	investigate	VERB
ajssms-5706	52	12	the	the	DET
ajssms-5706	52	13	impact	impact	NOUN
ajssms-5706	52	14	of	of	ADP
ajssms-5706	52	15	the	the	DET
ajssms-5706	52	16	finance	finance	NOUN
ajssms-5706	52	17	act	act	NOUN
ajssms-5706	52	18	of	of	ADP
ajssms-5706	52	19	2022	2022	NUM
ajssms-5706	52	20	on	on	ADP
ajssms-5706	52	21	taxpayers	taxpayer	NOUN
ajssms-5706	52	22	’	’	PART
ajssms-5706	52	23	compliance	compliance	NOUN
ajssms-5706	52	24	,	,	PUNCT
ajssms-5706	52	25	in	in	ADP
ajssms-5706	52	26	relation	relation	NOUN
ajssms-5706	52	27	to	to	ADP
ajssms-5706	52	28	the	the	DET
ajssms-5706	52	29	smes	sme	NOUN
ajssms-5706	52	30	industry	industry	NOUN
ajssms-5706	52	31	.	.	PUNCT
ajssms-5706	53	1	particularly	particularly	ADV
ajssms-5706	53	2	,	,	PUNCT
ajssms-5706	53	3	the	the	DET
ajssms-5706	53	4	provision	provision	NOUN
ajssms-5706	53	5	of	of	ADP
ajssms-5706	53	6	the	the	DET
ajssms-5706	53	7	act	act	NOUN
ajssms-5706	53	8	and	and	CCONJ
ajssms-5706	53	9	its	its	PRON
ajssms-5706	53	10	relevance	relevance	NOUN
ajssms-5706	53	11	to	to	ADP
ajssms-5706	53	12	company	company	NOUN
ajssms-5706	53	13	income	income	NOUN
ajssms-5706	53	14	tax	tax	NOUN
ajssms-5706	53	15	,	,	PUNCT
ajssms-5706	53	16	personal	personal	ADJ
ajssms-5706	53	17	income	income	NOUN
ajssms-5706	53	18	tax	tax	NOUN
ajssms-5706	53	19	and	and	CCONJ
ajssms-5706	53	20	value	value	NOUN
ajssms-5706	53	21	added	add	VERB
ajssms-5706	53	22	tax	tax	NOUN
ajssms-5706	53	23	.	.	PUNCT
ajssms-5706	54	1	1.1	1.1	NUM
ajssms-5706	54	2	.	.	PUNCT
ajssms-5706	55	1	statement	statement	NOUN
ajssms-5706	55	2	of	of	ADP
ajssms-5706	55	3	the	the	DET
ajssms-5706	55	4	problem	problem	NOUN
ajssms-5706	55	5	in	in	ADP
ajssms-5706	55	6	most	most	ADJ
ajssms-5706	55	7	developing	develop	VERB
ajssms-5706	55	8	nations	nation	NOUN
ajssms-5706	55	9	,	,	PUNCT
ajssms-5706	55	10	taxation	taxation	NOUN
ajssms-5706	55	11	has	have	AUX
ajssms-5706	55	12	been	be	AUX
ajssms-5706	55	13	perceived	perceive	VERB
ajssms-5706	55	14	as	as	ADP
ajssms-5706	55	15	a	a	DET
ajssms-5706	55	16	burdensome	burdensome	ADJ
ajssms-5706	55	17	task	task	NOUN
ajssms-5706	55	18	,	,	PUNCT
ajssms-5706	55	19	and	and	CCONJ
ajssms-5706	55	20	one	one	NUM
ajssms-5706	55	21	which	which	PRON
ajssms-5706	55	22	only	only	ADV
ajssms-5706	55	23	favours	favour	VERB
ajssms-5706	55	24	the	the	DET
ajssms-5706	55	25	political	political	ADJ
ajssms-5706	55	26	elite	elite	NOUN
ajssms-5706	55	27	in	in	ADP
ajssms-5706	55	28	government	government	NOUN
ajssms-5706	55	29	and	and	CCONJ
ajssms-5706	55	30	officials	official	NOUN
ajssms-5706	55	31	having	have	VERB
ajssms-5706	55	32	top	top	ADJ
ajssms-5706	55	33	-	-	PUNCT
ajssms-5706	55	34	notch	notch	NOUN
ajssms-5706	55	35	positions	position	NOUN
ajssms-5706	55	36	.	.	PUNCT
ajssms-5706	56	1	this	this	DET
ajssms-5706	56	2	gruesome	gruesome	ADJ
ajssms-5706	56	3	mentality	mentality	NOUN
ajssms-5706	56	4	has	have	AUX
ajssms-5706	56	5	been	be	AUX
ajssms-5706	56	6	one	one	NUM
ajssms-5706	56	7	of	of	ADP
ajssms-5706	56	8	the	the	DET
ajssms-5706	56	9	driving	drive	VERB
ajssms-5706	56	10	factors	factor	NOUN
ajssms-5706	56	11	behind	behind	ADP
ajssms-5706	56	12	low	low	ADJ
ajssms-5706	56	13	taxpayers	taxpayer	NOUN
ajssms-5706	56	14	’	’	PART
ajssms-5706	56	15	compliance	compliance	NOUN
ajssms-5706	56	16	in	in	ADP
ajssms-5706	56	17	developing	develop	VERB
ajssms-5706	56	18	economies	economy	NOUN
ajssms-5706	56	19	,	,	PUNCT
ajssms-5706	56	20	especially	especially	ADV
ajssms-5706	56	21	nigeria	nigeria	PROPN
ajssms-5706	56	22	(	(	PUNCT
ajssms-5706	56	23	ishak	ishak	PROPN
ajssms-5706	56	24	&	&	CCONJ
ajssms-5706	56	25	ali	ali	PROPN
ajssms-5706	56	26	,	,	PUNCT
ajssms-5706	56	27	2020	2020	NUM
ajssms-5706	56	28	)	)	PUNCT
ajssms-5706	56	29	.	.	PUNCT
ajssms-5706	57	1	the	the	DET
ajssms-5706	57	2	average	average	ADJ
ajssms-5706	57	3	citizen	citizen	NOUN
ajssms-5706	57	4	can	can	AUX
ajssms-5706	57	5	hardly	hardly	ADV
ajssms-5706	57	6	recognize	recognize	VERB
ajssms-5706	57	7	the	the	DET
ajssms-5706	57	8	importance	importance	NOUN
ajssms-5706	57	9	of	of	ADP
ajssms-5706	57	10	the	the	DET
ajssms-5706	57	11	tax	tax	NOUN
ajssms-5706	57	12	revenue	revenue	NOUN
ajssms-5706	58	1	he	he	PRON
ajssms-5706	58	2	/	/	SYM
ajssms-5706	59	1	she	she	PRON
ajssms-5706	59	2	pays	pay	VERB
ajssms-5706	59	3	to	to	ADP
ajssms-5706	59	4	the	the	DET
ajssms-5706	59	5	government	government	NOUN
ajssms-5706	59	6	,	,	PUNCT
ajssms-5706	59	7	especially	especially	ADV
ajssms-5706	59	8	those	those	PRON
ajssms-5706	59	9	involved	involve	VERB
ajssms-5706	59	10	in	in	ADP
ajssms-5706	59	11	small	small	ADJ
ajssms-5706	59	12	-	-	PUNCT
ajssms-5706	59	13	scale	scale	NOUN
ajssms-5706	59	14	businesses	business	NOUN
ajssms-5706	59	15	.	.	PUNCT
ajssms-5706	60	1	in	in	ADP
ajssms-5706	60	2	the	the	DET
ajssms-5706	60	3	informal	informal	ADJ
ajssms-5706	60	4	sector	sector	NOUN
ajssms-5706	60	5	,	,	PUNCT
ajssms-5706	60	6	there	there	PRON
ajssms-5706	60	7	is	be	VERB
ajssms-5706	60	8	no	no	DET
ajssms-5706	60	9	incentive	incentive	NOUN
ajssms-5706	60	10	to	to	PART
ajssms-5706	60	11	pay	pay	VERB
ajssms-5706	60	12	tax	tax	NOUN
ajssms-5706	60	13	,	,	PUNCT
ajssms-5706	60	14	due	due	ADP
ajssms-5706	60	15	to	to	ADP
ajssms-5706	60	16	the	the	DET
ajssms-5706	60	17	incidence	incidence	NOUN
ajssms-5706	60	18	of	of	ADP
ajssms-5706	60	19	double	double	ADJ
ajssms-5706	60	20	and	and	CCONJ
ajssms-5706	60	21	multiple	multiple	ADJ
ajssms-5706	60	22	taxations	taxation	NOUN
ajssms-5706	60	23	to	to	ADP
ajssms-5706	60	24	the	the	DET
ajssms-5706	60	25	tax	tax	NOUN
ajssms-5706	60	26	authorities	authority	NOUN
ajssms-5706	60	27	.	.	PUNCT
ajssms-5706	61	1	at	at	ADP
ajssms-5706	61	2	the	the	DET
ajssms-5706	61	3	end	end	NOUN
ajssms-5706	61	4	of	of	ADP
ajssms-5706	61	5	the	the	DET
ajssms-5706	61	6	day	day	NOUN
ajssms-5706	61	7	,	,	PUNCT
ajssms-5706	61	8	they	they	PRON
ajssms-5706	61	9	do	do	AUX
ajssms-5706	61	10	not	not	PART
ajssms-5706	61	11	receive	receive	VERB
ajssms-5706	61	12	any	any	DET
ajssms-5706	61	13	tangible	tangible	ADJ
ajssms-5706	61	14	benefit	benefit	NOUN
ajssms-5706	61	15	from	from	ADP
ajssms-5706	61	16	the	the	DET
ajssms-5706	61	17	tax	tax	NOUN
ajssms-5706	61	18	administration	administration	NOUN
ajssms-5706	61	19	.	.	PUNCT
ajssms-5706	62	1	taxpayers	taxpayer	NOUN
ajssms-5706	62	2	’	'	PUNCT
ajssms-5706	62	3	non	non	NOUN
ajssms-5706	62	4	-	-	NOUN
ajssms-5706	62	5	compliance	compliance	NOUN
ajssms-5706	62	6	among	among	ADP
ajssms-5706	62	7	smes	sme	NOUN
ajssms-5706	62	8	might	might	AUX
ajssms-5706	62	9	also	also	ADV
ajssms-5706	62	10	be	be	AUX
ajssms-5706	62	11	attributed	attribute	VERB
ajssms-5706	62	12	to	to	ADP
ajssms-5706	62	13	the	the	DET
ajssms-5706	62	14	low	low	ADJ
ajssms-5706	62	15	manpower	manpower	NOUN
ajssms-5706	62	16	of	of	ADP
ajssms-5706	62	17	tax	tax	NOUN
ajssms-5706	62	18	authorities	authority	NOUN
ajssms-5706	62	19	.	.	PUNCT
ajssms-5706	63	1	the	the	DET
ajssms-5706	63	2	tax	tax	NOUN
ajssms-5706	63	3	officials	official	NOUN
ajssms-5706	63	4	who	who	PRON
ajssms-5706	63	5	are	be	AUX
ajssms-5706	63	6	entrusted	entrust	VERB
ajssms-5706	63	7	with	with	ADP
ajssms-5706	63	8	tax	tax	NOUN
ajssms-5706	63	9	administration	administration	NOUN
ajssms-5706	63	10	are	be	AUX
ajssms-5706	63	11	usually	usually	ADV
ajssms-5706	63	12	insufficient	insufficient	ADJ
ajssms-5706	63	13	to	to	PART
ajssms-5706	63	14	cover	cover	VERB
ajssms-5706	63	15	wide	wide	ADJ
ajssms-5706	63	16	geographical	geographical	ADJ
ajssms-5706	63	17	area	area	NOUN
ajssms-5706	63	18	(	(	PUNCT
ajssms-5706	63	19	ayneshet	ayneshet	NOUN
ajssms-5706	63	20	,	,	PUNCT
ajssms-5706	63	21	2020	2020	NUM
ajssms-5706	63	22	)	)	PUNCT
ajssms-5706	63	23	.	.	PUNCT
ajssms-5706	64	1	furthermore	furthermore	ADV
ajssms-5706	64	2	,	,	PUNCT
ajssms-5706	64	3	lack	lack	NOUN
ajssms-5706	64	4	of	of	ADP
ajssms-5706	64	5	training	training	NOUN
ajssms-5706	64	6	,	,	PUNCT
ajssms-5706	64	7	seminars	seminar	NOUN
ajssms-5706	64	8	,	,	PUNCT
ajssms-5706	64	9	and	and	CCONJ
ajssms-5706	64	10	workshops	workshop	NOUN
ajssms-5706	64	11	are	be	AUX
ajssms-5706	64	12	part	part	NOUN
ajssms-5706	64	13	of	of	ADP
ajssms-5706	64	14	the	the	DET
ajssms-5706	64	15	issues	issue	NOUN
ajssms-5706	64	16	preventing	prevent	VERB
ajssms-5706	64	17	a	a	DET
ajssms-5706	64	18	consistent	consistent	ADJ
ajssms-5706	64	19	tax	tax	NOUN
ajssms-5706	64	20	-	-	PUNCT
ajssms-5706	64	21	force	force	NOUN
ajssms-5706	64	22	to	to	PART
ajssms-5706	64	23	ensure	ensure	VERB
ajssms-5706	64	24	compliance	compliance	NOUN
ajssms-5706	64	25	.	.	PUNCT
ajssms-5706	65	1	when	when	SCONJ
ajssms-5706	65	2	the	the	DET
ajssms-5706	65	3	government	government	NOUN
ajssms-5706	65	4	invests	invest	VERB
ajssms-5706	65	5	in	in	ADP
ajssms-5706	65	6	the	the	DET
ajssms-5706	65	7	training	training	NOUN
ajssms-5706	65	8	and	and	CCONJ
ajssms-5706	65	9	education	education	NOUN
ajssms-5706	65	10	of	of	ADP
ajssms-5706	65	11	their	their	PRON
ajssms-5706	65	12	staff	staff	NOUN
ajssms-5706	65	13	,	,	PUNCT
ajssms-5706	65	14	there	there	PRON
ajssms-5706	65	15	will	will	AUX
ajssms-5706	65	16	be	be	AUX
ajssms-5706	65	17	improved	improve	VERB
ajssms-5706	65	18	knowledge	knowledge	NOUN
ajssms-5706	65	19	,	,	PUNCT
ajssms-5706	65	20	understanding	understanding	NOUN
ajssms-5706	65	21	and	and	CCONJ
ajssms-5706	65	22	interpretation	interpretation	NOUN
ajssms-5706	65	23	of	of	ADP
ajssms-5706	65	24	the	the	DET
ajssms-5706	65	25	constitution	constitution	NOUN
ajssms-5706	65	26	.	.	PUNCT
ajssms-5706	66	1	this	this	PRON
ajssms-5706	66	2	would	would	AUX
ajssms-5706	66	3	help	help	VERB
ajssms-5706	66	4	them	they	PRON
ajssms-5706	66	5	carry	carry	VERB
ajssms-5706	66	6	out	out	ADP
ajssms-5706	66	7	proper	proper	ADJ
ajssms-5706	66	8	awareness	awareness	NOUN
ajssms-5706	66	9	and	and	CCONJ
ajssms-5706	66	10	sensitization	sensitization	NOUN
ajssms-5706	66	11	to	to	ADP
ajssms-5706	66	12	members	member	NOUN
ajssms-5706	66	13	of	of	ADP
ajssms-5706	66	14	the	the	DET
ajssms-5706	66	15	public	public	NOUN
ajssms-5706	66	16	,	,	PUNCT
ajssms-5706	66	17	especially	especially	ADV
ajssms-5706	66	18	smes	sme	NOUN
ajssms-5706	66	19	owners	owner	NOUN
ajssms-5706	66	20	concerning	concern	VERB
ajssms-5706	66	21	tax	tax	NOUN
ajssms-5706	66	22	laws	law	NOUN
ajssms-5706	66	23	.	.	PUNCT
ajssms-5706	67	1	in	in	ADP
ajssms-5706	67	2	the	the	DET
ajssms-5706	67	3	opinion	opinion	NOUN
ajssms-5706	67	4	of	of	ADP
ajssms-5706	67	5	abodher	abodher	PROPN
ajssms-5706	67	6	,	,	PUNCT
ajssms-5706	67	7	ariffin	ariffin	NOUN
ajssms-5706	67	8	,	,	PUNCT
ajssms-5706	67	9	and	and	CCONJ
ajssms-5706	67	10	saad	saad	PROPN
ajssms-5706	67	11	(	(	PUNCT
ajssms-5706	67	12	2020	2020	NUM
ajssms-5706	67	13	)	)	PUNCT
ajssms-5706	67	14	smes	sme	NOUN
ajssms-5706	67	15	are	be	AUX
ajssms-5706	67	16	particularly	particularly	ADV
ajssms-5706	67	17	non	non	ADJ
ajssms-5706	67	18	-	-	ADJ
ajssms-5706	67	19	compliant	compliant	ADJ
ajssms-5706	67	20	because	because	SCONJ
ajssms-5706	67	21	they	they	PRON
ajssms-5706	67	22	do	do	AUX
ajssms-5706	67	23	not	not	PART
ajssms-5706	67	24	enjoy	enjoy	VERB
ajssms-5706	67	25	the	the	DET
ajssms-5706	67	26	benefits	benefit	NOUN
ajssms-5706	67	27	of	of	ADP
ajssms-5706	67	28	paying	pay	VERB
ajssms-5706	67	29	tax	tax	NOUN
ajssms-5706	67	30	.	.	PUNCT
ajssms-5706	68	1	to	to	ADP
ajssms-5706	68	2	ibrahim	ibrahim	PROPN
ajssms-5706	68	3	and	and	CCONJ
ajssms-5706	68	4	lawal	lawal	PROPN
ajssms-5706	68	5	(	(	PUNCT
ajssms-5706	68	6	2022	2022	NUM
ajssms-5706	68	7	)	)	PUNCT
ajssms-5706	68	8	tax	tax	NOUN
ajssms-5706	68	9	evasion	evasion	NOUN
ajssms-5706	68	10	is	be	AUX
ajssms-5706	68	11	executed	execute	VERB
ajssms-5706	68	12	more	more	ADV
ajssms-5706	68	13	by	by	ADP
ajssms-5706	68	14	smes	sme	NOUN
ajssms-5706	68	15	in	in	ADP
ajssms-5706	68	16	the	the	DET
ajssms-5706	68	17	informal	informal	ADJ
ajssms-5706	68	18	sector	sector	NOUN
ajssms-5706	68	19	because	because	SCONJ
ajssms-5706	68	20	the	the	DET
ajssms-5706	68	21	costs	cost	NOUN
ajssms-5706	68	22	of	of	ADP
ajssms-5706	68	23	tax	tax	NOUN
ajssms-5706	68	24	compliance	compliance	NOUN
ajssms-5706	68	25	is	be	AUX
ajssms-5706	68	26	more	more	ADJ
ajssms-5706	68	27	than	than	ADP
ajssms-5706	68	28	the	the	DET
ajssms-5706	68	29	benefits	benefit	NOUN
ajssms-5706	68	30	of	of	ADP
ajssms-5706	68	31	tax	tax	NOUN
ajssms-5706	68	32	compliance	compliance	NOUN
ajssms-5706	68	33	.	.	PUNCT
ajssms-5706	69	1	as	as	ADP
ajssms-5706	69	2	rational	rational	ADJ
ajssms-5706	69	3	entities	entity	NOUN
ajssms-5706	69	4	wishing	wish	VERB
ajssms-5706	69	5	to	to	PART
ajssms-5706	69	6	make	make	VERB
ajssms-5706	69	7	profit	profit	NOUN
ajssms-5706	69	8	,	,	PUNCT
ajssms-5706	69	9	tax	tax	NOUN
ajssms-5706	69	10	evasion	evasion	NOUN
ajssms-5706	69	11	is	be	AUX
ajssms-5706	69	12	more	more	ADV
ajssms-5706	69	13	profitable	profitable	ADJ
ajssms-5706	69	14	for	for	ADP
ajssms-5706	69	15	their	their	PRON
ajssms-5706	69	16	businesses	business	NOUN
ajssms-5706	69	17	than	than	ADP
ajssms-5706	69	18	tax	tax	NOUN
ajssms-5706	69	19	compliance	compliance	NOUN
ajssms-5706	69	20	.	.	PUNCT
ajssms-5706	70	1	thus	thus	ADV
ajssms-5706	70	2	,	,	PUNCT
ajssms-5706	70	3	the	the	DET
ajssms-5706	70	4	penalty	penalty	NOUN
ajssms-5706	70	5	for	for	ADP
ajssms-5706	70	6	evading	evade	VERB
ajssms-5706	70	7	tax	tax	NOUN
ajssms-5706	70	8	needs	need	NOUN
ajssms-5706	70	9	to	to	PART
ajssms-5706	70	10	be	be	AUX
ajssms-5706	70	11	well	well	ADV
ajssms-5706	70	12	publicized	publicize	VERB
ajssms-5706	70	13	,	,	PUNCT
ajssms-5706	70	14	to	to	PART
ajssms-5706	70	15	discourage	discourage	VERB
ajssms-5706	70	16	people	people	NOUN
ajssms-5706	70	17	from	from	ADP
ajssms-5706	70	18	carrying	carry	VERB
ajssms-5706	70	19	it	it	PRON
ajssms-5706	70	20	out	out	ADP
ajssms-5706	70	21	.	.	PUNCT
ajssms-5706	71	1	a	a	DET
ajssms-5706	71	2	proper	proper	ADJ
ajssms-5706	71	3	understanding	understanding	NOUN
ajssms-5706	71	4	of	of	ADP
ajssms-5706	71	5	what	what	PRON
ajssms-5706	71	6	the	the	DET
ajssms-5706	71	7	constitution	constitution	NOUN
ajssms-5706	71	8	says	say	VERB
ajssms-5706	71	9	regarding	regard	VERB
ajssms-5706	71	10	that	that	PRON
ajssms-5706	71	11	might	might	AUX
ajssms-5706	71	12	help	help	VERB
ajssms-5706	71	13	them	they	PRON
ajssms-5706	71	14	make	make	VERB
ajssms-5706	71	15	the	the	DET
ajssms-5706	71	16	right	right	ADJ
ajssms-5706	71	17	decision	decision	NOUN
ajssms-5706	71	18	.	.	PUNCT
ajssms-5706	72	1	from	from	ADP
ajssms-5706	72	2	the	the	DET
ajssms-5706	72	3	studies	study	NOUN
ajssms-5706	72	4	available	available	ADJ
ajssms-5706	72	5	to	to	ADP
ajssms-5706	72	6	the	the	DET
ajssms-5706	72	7	researcher	researcher	NOUN
ajssms-5706	72	8	,	,	PUNCT
ajssms-5706	72	9	taxpayers	taxpayer	NOUN
ajssms-5706	72	10	’	'	PUNCT
ajssms-5706	72	11	compliance	compliance	NOUN
ajssms-5706	72	12	has	have	AUX
ajssms-5706	72	13	been	be	AUX
ajssms-5706	72	14	investigated	investigate	VERB
ajssms-5706	72	15	from	from	ADP
ajssms-5706	72	16	different	different	ADJ
ajssms-5706	72	17	contexts	contexts	NOUN
ajssms-5706	72	18	,	,	PUNCT
ajssms-5706	72	19	based	base	VERB
ajssms-5706	72	20	on	on	ADP
ajssms-5706	72	21	geographical	geographical	ADJ
ajssms-5706	72	22	location	location	NOUN
ajssms-5706	72	23	,	,	PUNCT
ajssms-5706	72	24	proxies	proxy	NOUN
ajssms-5706	72	25	for	for	ADP
ajssms-5706	72	26	tax	tax	NOUN
ajssms-5706	72	27	compliance	compliance	NOUN
ajssms-5706	72	28	,	,	PUNCT
ajssms-5706	72	29	methodology	methodology	NOUN
ajssms-5706	72	30	,	,	PUNCT
ajssms-5706	72	31	data	datum	NOUN
ajssms-5706	72	32	analysis	analysis	NOUN
ajssms-5706	72	33	,	,	PUNCT
ajssms-5706	72	34	sector	sector	NOUN
ajssms-5706	72	35	,	,	PUNCT
ajssms-5706	72	36	and	and	CCONJ
ajssms-5706	72	37	use	use	NOUN
ajssms-5706	72	38	of	of	ADP
ajssms-5706	72	39	predictor	predictor	NOUN
ajssms-5706	72	40	variable	variable	NOUN
ajssms-5706	72	41	.	.	PUNCT
ajssms-5706	73	1	nevertheless	nevertheless	ADV
ajssms-5706	73	2	,	,	PUNCT
ajssms-5706	73	3	it	it	PRON
ajssms-5706	73	4	was	be	AUX
ajssms-5706	73	5	discovered	discover	VERB
ajssms-5706	73	6	that	that	SCONJ
ajssms-5706	73	7	the	the	DET
ajssms-5706	73	8	investigation	investigation	NOUN
ajssms-5706	73	9	of	of	ADP
ajssms-5706	73	10	taxpayers	taxpayer	NOUN
ajssms-5706	73	11	’	’	PART
ajssms-5706	73	12	compliance	compliance	NOUN
ajssms-5706	73	13	using	use	VERB
ajssms-5706	73	14	the	the	DET
ajssms-5706	73	15	finance	finance	NOUN
ajssms-5706	73	16	act	act	NOUN
ajssms-5706	73	17	of	of	ADP
ajssms-5706	73	18	2022	2022	NUM
ajssms-5706	73	19	as	as	SCONJ
ajssms-5706	73	20	predictor	predictor	NOUN
ajssms-5706	73	21	variable	variable	NOUN
ajssms-5706	73	22	was	be	AUX
ajssms-5706	73	23	still	still	ADV
ajssms-5706	73	24	nouvelle	nouvelle	NOUN
ajssms-5706	73	25	.	.	PUNCT
ajssms-5706	74	1	the	the	DET
ajssms-5706	74	2	closest	close	ADJ
ajssms-5706	74	3	study	study	NOUN
ajssms-5706	74	4	reviewed	review	VERB
ajssms-5706	74	5	by	by	ADP
ajssms-5706	74	6	the	the	DET
ajssms-5706	74	7	researcher	researcher	NOUN
ajssms-5706	74	8	which	which	PRON
ajssms-5706	74	9	bears	bear	VERB
ajssms-5706	74	10	relevance	relevance	NOUN
ajssms-5706	74	11	to	to	ADP
ajssms-5706	74	12	the	the	DET
ajssms-5706	74	13	subject	subject	ADJ
ajssms-5706	74	14	matter	matter	NOUN
ajssms-5706	74	15	at	at	ADP
ajssms-5706	74	16	hand	hand	NOUN
ajssms-5706	74	17	was	be	AUX
ajssms-5706	74	18	performed	perform	VERB
ajssms-5706	74	19	by	by	ADP
ajssms-5706	74	20	akan	akan	PROPN
ajssms-5706	74	21	and	and	CCONJ
ajssms-5706	74	22	azaka	azaka	PROPN
ajssms-5706	74	23	(	(	PUNCT
ajssms-5706	74	24	2023	2023	NUM
ajssms-5706	74	25	)	)	PUNCT
ajssms-5706	74	26	because	because	SCONJ
ajssms-5706	74	27	they	they	PRON
ajssms-5706	74	28	examined	examine	VERB
ajssms-5706	74	29	the	the	DET
ajssms-5706	74	30	finance	finance	NOUN
ajssms-5706	74	31	act	act	NOUN
ajssms-5706	74	32	of	of	ADP
ajssms-5706	74	33	nigeria	nigeria	PROPN
ajssms-5706	74	34	from	from	ADP
ajssms-5706	74	35	2019	2019	NUM
ajssms-5706	74	36	-	-	SYM
ajssms-5706	74	37	2023	2023	NUM
ajssms-5706	74	38	;	;	PUNCT
ajssms-5706	74	39	however	however	ADV
ajssms-5706	74	40	,	,	PUNCT
ajssms-5706	74	41	they	they	PRON
ajssms-5706	74	42	did	do	AUX
ajssms-5706	74	43	not	not	PART
ajssms-5706	74	44	streamline	streamline	VERB
ajssms-5706	74	45	their	their	PRON
ajssms-5706	74	46	research	research	NOUN
ajssms-5706	74	47	to	to	ADP
ajssms-5706	74	48	smes	sme	NOUN
ajssms-5706	74	49	,	,	PUNCT
ajssms-5706	74	50	a	a	DET
ajssms-5706	74	51	feat	feat	NOUN
ajssms-5706	74	52	this	this	DET
ajssms-5706	74	53	current	current	ADJ
ajssms-5706	74	54	study	study	NOUN
ajssms-5706	74	55	hopes	hope	VERB
ajssms-5706	74	56	to	to	PART
ajssms-5706	74	57	attain	attain	VERB
ajssms-5706	74	58	.	.	PUNCT
ajssms-5706	75	1	asian	asian	ADJ
ajssms-5706	75	2	journal	journal	NOUN
ajssms-5706	75	3	of	of	ADP
ajssms-5706	75	4	social	social	ADJ
ajssms-5706	75	5	sciences	sciences	PROPN
ajssms-5706	75	6	and	and	CCONJ
ajssms-5706	75	7	management	management	NOUN
ajssms-5706	75	8	studies	study	NOUN
ajssms-5706	75	9	,	,	PUNCT
ajssms-5706	75	10	2024	2024	NUM
ajssms-5706	75	11	,	,	PUNCT
ajssms-5706	75	12	11(3	11(3	NUM
ajssms-5706	75	13	):	):	PUNCT
ajssms-5706	75	14	41	41	NUM
ajssms-5706	75	15	-	-	SYM
ajssms-5706	75	16	52	52	NUM
ajssms-5706	75	17	43	43	NUM
ajssms-5706	75	18	©	©	ADP
ajssms-5706	75	19	2024	2024	NUM
ajssms-5706	75	20	by	by	ADP
ajssms-5706	75	21	the	the	DET
ajssms-5706	75	22	authors	author	NOUN
ajssms-5706	75	23	;	;	PUNCT
ajssms-5706	75	24	licensee	licensee	PROPN
ajssms-5706	75	25	asian	asian	ADJ
ajssms-5706	75	26	online	online	PROPN
ajssms-5706	75	27	journal	journal	PROPN
ajssms-5706	75	28	publishing	publishing	NOUN
ajssms-5706	75	29	group	group	NOUN
ajssms-5706	75	30	2	2	NUM
ajssms-5706	75	31	.	.	PUNCT
ajssms-5706	76	1	literature	literature	PROPN
ajssms-5706	76	2	review	review	VERB
ajssms-5706	76	3	2.1	2.1	NUM
ajssms-5706	76	4	conceptual	conceptual	ADJ
ajssms-5706	76	5	review	review	NOUN
ajssms-5706	76	6	2.1.1	2.1.1	NOUN
ajssms-5706	76	7	the	the	DET
ajssms-5706	76	8	finance	finance	NOUN
ajssms-5706	76	9	act	act	VERB
ajssms-5706	76	10	2022	2022	NUM
ajssms-5706	76	11	in	in	ADP
ajssms-5706	76	12	nigeria	nigeria	PROPN
ajssms-5706	76	13	,	,	PUNCT
ajssms-5706	76	14	there	there	PRON
ajssms-5706	76	15	have	have	AUX
ajssms-5706	76	16	been	be	AUX
ajssms-5706	76	17	different	different	ADJ
ajssms-5706	76	18	provisions	provision	NOUN
ajssms-5706	76	19	and	and	CCONJ
ajssms-5706	76	20	reforms	reform	NOUN
ajssms-5706	76	21	which	which	PRON
ajssms-5706	76	22	have	have	AUX
ajssms-5706	76	23	been	be	AUX
ajssms-5706	76	24	accepted	accept	VERB
ajssms-5706	76	25	in	in	ADP
ajssms-5706	76	26	the	the	DET
ajssms-5706	76	27	constitution	constitution	NOUN
ajssms-5706	76	28	and	and	CCONJ
ajssms-5706	76	29	implemented	implement	VERB
ajssms-5706	76	30	across	across	ADP
ajssms-5706	76	31	the	the	DET
ajssms-5706	76	32	country	country	NOUN
ajssms-5706	76	33	.	.	PUNCT
ajssms-5706	77	1	among	among	ADP
ajssms-5706	77	2	the	the	DET
ajssms-5706	77	3	popular	popular	ADJ
ajssms-5706	77	4	provisions	provision	NOUN
ajssms-5706	77	5	which	which	PRON
ajssms-5706	77	6	guide	guide	VERB
ajssms-5706	77	7	tax	tax	NOUN
ajssms-5706	77	8	levies	levy	NOUN
ajssms-5706	77	9	,	,	PUNCT
ajssms-5706	77	10	tax	tax	NOUN
ajssms-5706	77	11	liabilities	liability	NOUN
ajssms-5706	77	12	,	,	PUNCT
ajssms-5706	77	13	rendering	render	VERB
ajssms-5706	77	14	of	of	ADP
ajssms-5706	77	15	tax	tax	NOUN
ajssms-5706	77	16	and	and	CCONJ
ajssms-5706	77	17	the	the	DET
ajssms-5706	77	18	timeframe	timeframe	NOUN
ajssms-5706	77	19	within	within	ADP
ajssms-5706	77	20	which	which	PRON
ajssms-5706	77	21	it	it	PRON
ajssms-5706	77	22	should	should	AUX
ajssms-5706	77	23	be	be	AUX
ajssms-5706	77	24	paid	pay	VERB
ajssms-5706	77	25	is	be	AUX
ajssms-5706	77	26	the	the	DET
ajssms-5706	77	27	finance	finance	NOUN
ajssms-5706	77	28	act	act	NOUN
ajssms-5706	77	29	(	(	PUNCT
ajssms-5706	77	30	emeka	emeka	PROPN
ajssms-5706	77	31	&	&	CCONJ
ajssms-5706	77	32	emmanuel	emmanuel	PROPN
ajssms-5706	77	33	,	,	PUNCT
ajssms-5706	77	34	2023	2023	NUM
ajssms-5706	77	35	)	)	PUNCT
ajssms-5706	77	36	.	.	PUNCT
ajssms-5706	78	1	the	the	DET
ajssms-5706	78	2	finance	finance	NOUN
ajssms-5706	78	3	act	act	NOUN
ajssms-5706	78	4	has	have	AUX
ajssms-5706	78	5	been	be	AUX
ajssms-5706	78	6	in	in	ADP
ajssms-5706	78	7	place	place	NOUN
ajssms-5706	78	8	for	for	ADP
ajssms-5706	78	9	a	a	DET
ajssms-5706	78	10	very	very	ADV
ajssms-5706	78	11	long	long	ADJ
ajssms-5706	78	12	time	time	NOUN
ajssms-5706	78	13	with	with	ADP
ajssms-5706	78	14	the	the	DET
ajssms-5706	78	15	most	most	ADV
ajssms-5706	78	16	recent	recent	ADJ
ajssms-5706	78	17	one	one	NUM
ajssms-5706	78	18	being	be	AUX
ajssms-5706	78	19	the	the	DET
ajssms-5706	78	20	finance	finance	NOUN
ajssms-5706	78	21	act	act	NOUN
ajssms-5706	78	22	of	of	ADP
ajssms-5706	78	23	2023	2023	NUM
ajssms-5706	78	24	signed	sign	VERB
ajssms-5706	78	25	into	into	ADP
ajssms-5706	78	26	law	law	NOUN
ajssms-5706	78	27	by	by	ADP
ajssms-5706	78	28	the	the	DET
ajssms-5706	78	29	administration	administration	NOUN
ajssms-5706	78	30	of	of	ADP
ajssms-5706	78	31	president	president	PROPN
ajssms-5706	78	32	ahmed	ahmed	PROPN
ajssms-5706	78	33	bola	bola	PROPN
ajssms-5706	78	34	tinubu	tinubu	PROPN
ajssms-5706	78	35	.	.	PUNCT
ajssms-5706	79	1	nevertheless	nevertheless	ADV
ajssms-5706	79	2	,	,	PUNCT
ajssms-5706	79	3	this	this	DET
ajssms-5706	79	4	study	study	NOUN
ajssms-5706	79	5	would	would	AUX
ajssms-5706	79	6	examine	examine	VERB
ajssms-5706	79	7	the	the	DET
ajssms-5706	79	8	finance	finance	NOUN
ajssms-5706	79	9	act	act	NOUN
ajssms-5706	79	10	2022	2022	NUM
ajssms-5706	79	11	.	.	PUNCT
ajssms-5706	80	1	this	this	PRON
ajssms-5706	80	2	is	be	AUX
ajssms-5706	80	3	because	because	SCONJ
ajssms-5706	80	4	the	the	DET
ajssms-5706	80	5	researcher	researcher	NOUN
ajssms-5706	80	6	thinks	think	VERB
ajssms-5706	80	7	that	that	SCONJ
ajssms-5706	80	8	the	the	DET
ajssms-5706	80	9	timeframe	timeframe	NOUN
ajssms-5706	80	10	of	of	ADP
ajssms-5706	80	11	the	the	DET
ajssms-5706	80	12	finance	finance	NOUN
ajssms-5706	80	13	act	act	NOUN
ajssms-5706	80	14	2023	2023	NUM
ajssms-5706	80	15	might	might	AUX
ajssms-5706	80	16	not	not	PART
ajssms-5706	80	17	have	have	AUX
ajssms-5706	80	18	been	be	AUX
ajssms-5706	80	19	fully	fully	ADV
ajssms-5706	80	20	implemented	implement	VERB
ajssms-5706	80	21	yet	yet	ADV
ajssms-5706	80	22	across	across	ADP
ajssms-5706	80	23	the	the	DET
ajssms-5706	80	24	whole	whole	ADJ
ajssms-5706	80	25	country	country	NOUN
ajssms-5706	80	26	at	at	ADP
ajssms-5706	80	27	the	the	DET
ajssms-5706	80	28	time	time	NOUN
ajssms-5706	80	29	of	of	ADP
ajssms-5706	80	30	writing	writing	NOUN
ajssms-5706	80	31	.	.	PUNCT
ajssms-5706	81	1	the	the	DET
ajssms-5706	81	2	finance	finance	NOUN
ajssms-5706	81	3	act	act	VERB
ajssms-5706	81	4	2022	2022	NUM
ajssms-5706	81	5	is	be	AUX
ajssms-5706	81	6	a	a	DET
ajssms-5706	81	7	constitutional	constitutional	ADJ
ajssms-5706	81	8	provision	provision	NOUN
ajssms-5706	81	9	that	that	PRON
ajssms-5706	81	10	provides	provide	VERB
ajssms-5706	81	11	among	among	ADP
ajssms-5706	81	12	other	other	ADJ
ajssms-5706	81	13	things	thing	NOUN
ajssms-5706	81	14	recent	recent	ADJ
ajssms-5706	81	15	changes	change	NOUN
ajssms-5706	81	16	in	in	ADP
ajssms-5706	81	17	tax	tax	NOUN
ajssms-5706	81	18	deductions	deduction	NOUN
ajssms-5706	81	19	,	,	PUNCT
ajssms-5706	81	20	exemptions	exemption	NOUN
ajssms-5706	81	21	as	as	ADV
ajssms-5706	81	22	well	well	ADV
ajssms-5706	81	23	as	as	ADP
ajssms-5706	81	24	changes	change	NOUN
ajssms-5706	81	25	in	in	ADP
ajssms-5706	81	26	tax	tax	NOUN
ajssms-5706	81	27	rates	rate	NOUN
ajssms-5706	81	28	(	(	PUNCT
ajssms-5706	81	29	akan	akan	PROPN
ajssms-5706	81	30	&	&	CCONJ
ajssms-5706	81	31	azaka	azaka	PROPN
ajssms-5706	81	32	,	,	PUNCT
ajssms-5706	81	33	2023	2023	NUM
ajssms-5706	81	34	)	)	PUNCT
ajssms-5706	81	35	.	.	PUNCT
ajssms-5706	82	1	in	in	ADP
ajssms-5706	82	2	interpreting	interpret	VERB
ajssms-5706	82	3	the	the	DET
ajssms-5706	82	4	finance	finance	NOUN
ajssms-5706	82	5	act	act	NOUN
ajssms-5706	82	6	to	to	ADP
ajssms-5706	82	7	taxpayers	taxpayer	NOUN
ajssms-5706	82	8	,	,	PUNCT
ajssms-5706	82	9	it	it	PRON
ajssms-5706	82	10	would	would	AUX
ajssms-5706	82	11	be	be	AUX
ajssms-5706	82	12	important	important	ADJ
ajssms-5706	82	13	for	for	SCONJ
ajssms-5706	82	14	them	they	PRON
ajssms-5706	82	15	to	to	PART
ajssms-5706	82	16	have	have	VERB
ajssms-5706	82	17	a	a	DET
ajssms-5706	82	18	background	background	NOUN
ajssms-5706	82	19	knowledge	knowledge	NOUN
ajssms-5706	82	20	on	on	ADP
ajssms-5706	82	21	some	some	DET
ajssms-5706	82	22	basic	basic	ADJ
ajssms-5706	82	23	information	information	NOUN
ajssms-5706	82	24	like	like	ADP
ajssms-5706	82	25	the	the	DET
ajssms-5706	82	26	tax	tax	NOUN
ajssms-5706	82	27	rates	rate	NOUN
ajssms-5706	82	28	for	for	ADP
ajssms-5706	82	29	individuals	individual	NOUN
ajssms-5706	82	30	,	,	PUNCT
ajssms-5706	82	31	enterprises	enterprise	NOUN
ajssms-5706	82	32	,	,	PUNCT
ajssms-5706	82	33	and	and	CCONJ
ajssms-5706	82	34	firms	firm	NOUN
ajssms-5706	82	35	,	,	PUNCT
ajssms-5706	82	36	as	as	ADV
ajssms-5706	82	37	well	well	ADV
ajssms-5706	82	38	as	as	ADP
ajssms-5706	82	39	the	the	DET
ajssms-5706	82	40	timeframe	timeframe	NOUN
ajssms-5706	82	41	to	to	PART
ajssms-5706	82	42	file	file	VERB
ajssms-5706	82	43	their	their	PRON
ajssms-5706	82	44	tax	tax	NOUN
ajssms-5706	82	45	returns	return	NOUN
ajssms-5706	82	46	with	with	ADP
ajssms-5706	82	47	the	the	DET
ajssms-5706	82	48	appropriate	appropriate	ADJ
ajssms-5706	82	49	tax	tax	NOUN
ajssms-5706	82	50	authority	authority	NOUN
ajssms-5706	82	51	.	.	PUNCT
ajssms-5706	83	1	generally	generally	ADV
ajssms-5706	83	2	,	,	PUNCT
ajssms-5706	83	3	tax	tax	NOUN
ajssms-5706	83	4	acts	act	NOUN
ajssms-5706	83	5	might	might	AUX
ajssms-5706	83	6	not	not	PART
ajssms-5706	83	7	be	be	AUX
ajssms-5706	83	8	too	too	ADV
ajssms-5706	83	9	clear	clear	ADJ
ajssms-5706	83	10	,	,	PUNCT
ajssms-5706	83	11	and	and	CCONJ
ajssms-5706	83	12	could	could	AUX
ajssms-5706	83	13	be	be	AUX
ajssms-5706	83	14	very	very	ADV
ajssms-5706	83	15	ambiguous	ambiguous	ADJ
ajssms-5706	83	16	,	,	PUNCT
ajssms-5706	83	17	but	but	CCONJ
ajssms-5706	83	18	constant	constant	ADJ
ajssms-5706	83	19	training	training	NOUN
ajssms-5706	83	20	and	and	CCONJ
ajssms-5706	83	21	teaching	teaching	NOUN
ajssms-5706	83	22	could	could	AUX
ajssms-5706	83	23	go	go	VERB
ajssms-5706	83	24	a	a	DET
ajssms-5706	83	25	long	long	ADJ
ajssms-5706	83	26	way	way	NOUN
ajssms-5706	83	27	in	in	ADP
ajssms-5706	83	28	improving	improve	VERB
ajssms-5706	83	29	the	the	DET
ajssms-5706	83	30	knowledge	knowledge	NOUN
ajssms-5706	83	31	of	of	ADP
ajssms-5706	83	32	staff	staff	NOUN
ajssms-5706	83	33	and	and	CCONJ
ajssms-5706	83	34	taxpayers	taxpayer	NOUN
ajssms-5706	83	35	in	in	ADP
ajssms-5706	83	36	relation	relation	NOUN
ajssms-5706	83	37	to	to	ADP
ajssms-5706	83	38	tax	tax	NOUN
ajssms-5706	83	39	laws	law	NOUN
ajssms-5706	83	40	.	.	PUNCT
ajssms-5706	84	1	numerous	numerous	ADJ
ajssms-5706	84	2	changes	change	NOUN
ajssms-5706	84	3	were	be	AUX
ajssms-5706	84	4	noticed	notice	VERB
ajssms-5706	84	5	when	when	SCONJ
ajssms-5706	84	6	the	the	DET
ajssms-5706	84	7	finance	finance	NOUN
ajssms-5706	84	8	act	act	VERB
ajssms-5706	84	9	2022	2022	NUM
ajssms-5706	84	10	was	be	AUX
ajssms-5706	84	11	passed	pass	VERB
ajssms-5706	84	12	into	into	ADP
ajssms-5706	84	13	law	law	NOUN
ajssms-5706	84	14	.	.	PUNCT
ajssms-5706	85	1	among	among	ADP
ajssms-5706	85	2	the	the	DET
ajssms-5706	85	3	changes	change	NOUN
ajssms-5706	85	4	include	include	VERB
ajssms-5706	85	5	the	the	DET
ajssms-5706	85	6	chargeability	chargeability	NOUN
ajssms-5706	85	7	of	of	ADP
ajssms-5706	85	8	gains	gain	NOUN
ajssms-5706	85	9	on	on	ADP
ajssms-5706	85	10	digital	digital	ADJ
ajssms-5706	85	11	assets	asset	NOUN
ajssms-5706	85	12	at	at	ADP
ajssms-5706	85	13	10	10	NUM
ajssms-5706	85	14	%	%	NOUN
ajssms-5706	85	15	,	,	PUNCT
ajssms-5706	85	16	income	income	NOUN
ajssms-5706	85	17	gotten	get	VERB
ajssms-5706	85	18	from	from	ADP
ajssms-5706	85	19	gambling	gambling	NOUN
ajssms-5706	85	20	,	,	PUNCT
ajssms-5706	85	21	gaming	gaming	NOUN
ajssms-5706	85	22	,	,	PUNCT
ajssms-5706	85	23	betting	betting	NOUN
ajssms-5706	85	24	and	and	CCONJ
ajssms-5706	85	25	lottery	lottery	NOUN
ajssms-5706	85	26	businesses	business	NOUN
ajssms-5706	85	27	and	and	CCONJ
ajssms-5706	85	28	capital	capital	NOUN
ajssms-5706	85	29	losses	loss	NOUN
ajssms-5706	85	30	on	on	ADP
ajssms-5706	85	31	chargeable	chargeable	ADJ
ajssms-5706	85	32	assets	asset	NOUN
ajssms-5706	85	33	(	(	PUNCT
ajssms-5706	85	34	udo	udo	PROPN
ajssms-5706	85	35	&	&	CCONJ
ajssms-5706	85	36	belo	belo	PROPN
ajssms-5706	85	37	,	,	PUNCT
ajssms-5706	85	38	2023	2023	NUM
ajssms-5706	85	39	)	)	PUNCT
ajssms-5706	85	40	.	.	PUNCT
ajssms-5706	86	1	the	the	DET
ajssms-5706	86	2	act	act	NOUN
ajssms-5706	86	3	also	also	ADV
ajssms-5706	86	4	enlightened	enlighten	VERB
ajssms-5706	86	5	that	that	SCONJ
ajssms-5706	86	6	firms	firm	NOUN
ajssms-5706	86	7	which	which	PRON
ajssms-5706	86	8	carry	carry	VERB
ajssms-5706	86	9	out	out	ADP
ajssms-5706	86	10	commercial	commercial	ADJ
ajssms-5706	86	11	winning	winning	NOUN
ajssms-5706	86	12	,	,	PUNCT
ajssms-5706	86	13	production	production	NOUN
ajssms-5706	86	14	,	,	PUNCT
ajssms-5706	86	15	capture	capture	NOUN
ajssms-5706	86	16	,	,	PUNCT
ajssms-5706	86	17	and	and	CCONJ
ajssms-5706	86	18	usage	usage	NOUN
ajssms-5706	86	19	of	of	ADP
ajssms-5706	86	20	gas	gas	NOUN
ajssms-5706	86	21	would	would	AUX
ajssms-5706	86	22	be	be	AUX
ajssms-5706	86	23	entitled	entitle	VERB
ajssms-5706	86	24	to	to	ADP
ajssms-5706	86	25	a	a	DET
ajssms-5706	86	26	single	single	ADJ
ajssms-5706	86	27	50	50	NUM
ajssms-5706	86	28	%	%	NOUN
ajssms-5706	86	29	investment	investment	NOUN
ajssms-5706	86	30	tax	tax	NOUN
ajssms-5706	86	31	credit	credit	NOUN
ajssms-5706	86	32	on	on	ADP
ajssms-5706	86	33	their	their	PRON
ajssms-5706	86	34	qualifying	qualifying	NOUN
ajssms-5706	86	35	expenditure	expenditure	NOUN
ajssms-5706	86	36	.	.	PUNCT
ajssms-5706	87	1	it	it	PRON
ajssms-5706	87	2	was	be	AUX
ajssms-5706	87	3	further	far	ADV
ajssms-5706	87	4	explained	explain	VERB
ajssms-5706	87	5	that	that	SCONJ
ajssms-5706	87	6	the	the	DET
ajssms-5706	87	7	conventional	conventional	ADJ
ajssms-5706	87	8	investment	investment	NOUN
ajssms-5706	87	9	allowance	allowance	NOUN
ajssms-5706	87	10	of	of	ADP
ajssms-5706	87	11	10	10	NUM
ajssms-5706	87	12	%	%	NOUN
ajssms-5706	87	13	related	relate	VERB
ajssms-5706	87	14	to	to	ADP
ajssms-5706	87	15	the	the	DET
ajssms-5706	87	16	qualifying	qualifying	NOUN
ajssms-5706	87	17	expenditure	expenditure	NOUN
ajssms-5706	87	18	for	for	ADP
ajssms-5706	87	19	plant	plant	NOUN
ajssms-5706	87	20	and	and	CCONJ
ajssms-5706	87	21	expenditure	expenditure	NOUN
ajssms-5706	87	22	would	would	AUX
ajssms-5706	87	23	be	be	AUX
ajssms-5706	87	24	abolished	abolish	VERB
ajssms-5706	87	25	,	,	PUNCT
ajssms-5706	87	26	but	but	CCONJ
ajssms-5706	87	27	this	this	PRON
ajssms-5706	87	28	would	would	AUX
ajssms-5706	87	29	only	only	ADV
ajssms-5706	87	30	influence	influence	VERB
ajssms-5706	87	31	qualifying	qualify	VERB
ajssms-5706	87	32	assets	asset	NOUN
ajssms-5706	87	33	acquired	acquire	VERB
ajssms-5706	87	34	after	after	ADP
ajssms-5706	87	35	31	31	NUM
ajssms-5706	87	36	december	december	PROPN
ajssms-5706	87	37	2022	2022	NUM
ajssms-5706	87	38	.	.	PUNCT
ajssms-5706	88	1	2.1.2	2.1.2	NUM
ajssms-5706	88	2	company	company	NOUN
ajssms-5706	88	3	income	income	NOUN
ajssms-5706	88	4	tax	tax	NOUN
ajssms-5706	88	5	(	(	PUNCT
ajssms-5706	88	6	cit	cit	PROPN
ajssms-5706	88	7	)	)	PUNCT
ajssms-5706	88	8	cit	cit	PROPN
ajssms-5706	88	9	denotes	denote	VERB
ajssms-5706	88	10	the	the	DET
ajssms-5706	88	11	tax	tax	NOUN
ajssms-5706	88	12	liabilities	liability	NOUN
ajssms-5706	88	13	which	which	PRON
ajssms-5706	88	14	a	a	DET
ajssms-5706	88	15	firm	firm	NOUN
ajssms-5706	88	16	ought	ought	AUX
ajssms-5706	88	17	to	to	PART
ajssms-5706	88	18	pay	pay	VERB
ajssms-5706	88	19	to	to	ADP
ajssms-5706	88	20	the	the	DET
ajssms-5706	88	21	appropriate	appropriate	ADJ
ajssms-5706	88	22	tax	tax	NOUN
ajssms-5706	88	23	authority	authority	NOUN
ajssms-5706	88	24	at	at	ADP
ajssms-5706	88	25	the	the	DET
ajssms-5706	88	26	right	right	ADJ
ajssms-5706	88	27	time	time	NOUN
ajssms-5706	88	28	(	(	PUNCT
ajssms-5706	88	29	kolawole	kolawole	PROPN
ajssms-5706	88	30	&	&	CCONJ
ajssms-5706	88	31	owolabi	owolabi	NOUN
ajssms-5706	88	32	,	,	PUNCT
ajssms-5706	88	33	2021	2021	NUM
ajssms-5706	88	34	)	)	PUNCT
ajssms-5706	88	35	.	.	PUNCT
ajssms-5706	89	1	the	the	DET
ajssms-5706	89	2	finance	finance	NOUN
ajssms-5706	89	3	act	act	NOUN
ajssms-5706	89	4	2022	2022	NUM
ajssms-5706	89	5	did	do	AUX
ajssms-5706	89	6	not	not	PART
ajssms-5706	89	7	make	make	VERB
ajssms-5706	89	8	much	much	ADJ
ajssms-5706	89	9	change	change	NOUN
ajssms-5706	89	10	to	to	ADP
ajssms-5706	89	11	the	the	DET
ajssms-5706	89	12	initial	initial	ADJ
ajssms-5706	89	13	provisions	provision	NOUN
ajssms-5706	89	14	guiding	guide	VERB
ajssms-5706	89	15	cit	cit	PROPN
ajssms-5706	89	16	,	,	PUNCT
ajssms-5706	89	17	other	other	ADJ
ajssms-5706	89	18	than	than	ADP
ajssms-5706	89	19	increasing	increase	VERB
ajssms-5706	89	20	the	the	DET
ajssms-5706	89	21	tax	tax	NOUN
ajssms-5706	89	22	rate	rate	NOUN
ajssms-5706	89	23	for	for	ADP
ajssms-5706	89	24	gas	gas	NOUN
ajssms-5706	89	25	-	-	PUNCT
ajssms-5706	89	26	flaring	flare	VERB
ajssms-5706	89	27	company	company	NOUN
ajssms-5706	89	28	from	from	ADP
ajssms-5706	89	29	30	30	NUM
ajssms-5706	89	30	%	%	NOUN
ajssms-5706	89	31	to	to	PART
ajssms-5706	89	32	50	50	NUM
ajssms-5706	89	33	%	%	NOUN
ajssms-5706	89	34	.	.	PUNCT
ajssms-5706	90	1	the	the	DET
ajssms-5706	90	2	major	major	ADJ
ajssms-5706	90	3	justification	justification	NOUN
ajssms-5706	90	4	for	for	ADP
ajssms-5706	90	5	this	this	DET
ajssms-5706	90	6	unique	unique	ADJ
ajssms-5706	90	7	increment	increment	NOUN
ajssms-5706	90	8	is	be	AUX
ajssms-5706	90	9	not	not	PART
ajssms-5706	90	10	properly	properly	ADV
ajssms-5706	90	11	understood	understand	VERB
ajssms-5706	90	12	,	,	PUNCT
ajssms-5706	90	13	but	but	CCONJ
ajssms-5706	90	14	it	it	PRON
ajssms-5706	90	15	might	might	AUX
ajssms-5706	90	16	not	not	PART
ajssms-5706	90	17	be	be	AUX
ajssms-5706	90	18	unrelated	unrelated	ADJ
ajssms-5706	90	19	to	to	ADP
ajssms-5706	90	20	the	the	DET
ajssms-5706	90	21	efforts	effort	NOUN
ajssms-5706	90	22	by	by	ADP
ajssms-5706	90	23	the	the	DET
ajssms-5706	90	24	government	government	NOUN
ajssms-5706	90	25	to	to	PART
ajssms-5706	90	26	discourage	discourage	VERB
ajssms-5706	90	27	gas	gas	NOUN
ajssms-5706	90	28	flaring	flaring	NOUN
ajssms-5706	90	29	.	.	PUNCT
ajssms-5706	91	1	another	another	DET
ajssms-5706	91	2	change	change	NOUN
ajssms-5706	91	3	the	the	DET
ajssms-5706	91	4	finance	finance	NOUN
ajssms-5706	91	5	act	act	NOUN
ajssms-5706	91	6	2022	2022	NUM
ajssms-5706	91	7	brought	bring	VERB
ajssms-5706	91	8	to	to	ADP
ajssms-5706	91	9	cit	cit	PROPN
ajssms-5706	91	10	is	be	AUX
ajssms-5706	91	11	the	the	DET
ajssms-5706	91	12	removal	removal	NOUN
ajssms-5706	91	13	of	of	ADP
ajssms-5706	91	14	tax	tax	NOUN
ajssms-5706	91	15	exemption	exemption	NOUN
ajssms-5706	91	16	from	from	ADP
ajssms-5706	91	17	convertible	convertible	ADJ
ajssms-5706	91	18	currencies	currency	NOUN
ajssms-5706	91	19	gotten	get	VERB
ajssms-5706	91	20	from	from	ADP
ajssms-5706	91	21	tourists	tourist	NOUN
ajssms-5706	91	22	(	(	PUNCT
ajssms-5706	91	23	foreigners	foreigner	NOUN
ajssms-5706	91	24	)	)	PUNCT
ajssms-5706	91	25	.	.	PUNCT
ajssms-5706	92	1	2.1.3	2.1.3	NUM
ajssms-5706	92	2	value	value	NOUN
ajssms-5706	92	3	added	add	VERB
ajssms-5706	92	4	tax	tax	NOUN
ajssms-5706	92	5	(	(	PUNCT
ajssms-5706	92	6	vat	vat	NOUN
ajssms-5706	92	7	)	)	PUNCT
ajssms-5706	92	8	vat	vat	NOUN
ajssms-5706	92	9	is	be	AUX
ajssms-5706	92	10	generally	generally	ADV
ajssms-5706	92	11	recognized	recognize	VERB
ajssms-5706	92	12	as	as	ADP
ajssms-5706	92	13	a	a	DET
ajssms-5706	92	14	consumption	consumption	NOUN
ajssms-5706	92	15	tax	tax	NOUN
ajssms-5706	92	16	whose	whose	DET
ajssms-5706	92	17	ultimate	ultimate	ADJ
ajssms-5706	92	18	burden	burden	NOUN
ajssms-5706	92	19	is	be	AUX
ajssms-5706	92	20	borne	bear	VERB
ajssms-5706	92	21	by	by	ADP
ajssms-5706	92	22	the	the	DET
ajssms-5706	92	23	final	final	ADJ
ajssms-5706	92	24	consumer	consumer	NOUN
ajssms-5706	92	25	(	(	PUNCT
ajssms-5706	92	26	ibrahim	ibrahim	PROPN
ajssms-5706	92	27	&	&	CCONJ
ajssms-5706	92	28	lawal	lawal	PROPN
ajssms-5706	92	29	,	,	PUNCT
ajssms-5706	92	30	2022	2022	NUM
ajssms-5706	92	31	)	)	PUNCT
ajssms-5706	92	32	.	.	PUNCT
ajssms-5706	93	1	for	for	ADP
ajssms-5706	93	2	this	this	DET
ajssms-5706	93	3	type	type	NOUN
ajssms-5706	93	4	of	of	ADP
ajssms-5706	93	5	tax	tax	NOUN
ajssms-5706	93	6	,	,	PUNCT
ajssms-5706	93	7	there	there	PRON
ajssms-5706	93	8	is	be	VERB
ajssms-5706	93	9	a	a	DET
ajssms-5706	93	10	certain	certain	ADJ
ajssms-5706	93	11	rate	rate	NOUN
ajssms-5706	93	12	attached	attach	VERB
ajssms-5706	93	13	to	to	ADP
ajssms-5706	93	14	each	each	DET
ajssms-5706	93	15	level	level	NOUN
ajssms-5706	93	16	of	of	ADP
ajssms-5706	93	17	production	production	NOUN
ajssms-5706	93	18	;	;	PUNCT
ajssms-5706	93	19	from	from	ADP
ajssms-5706	93	20	the	the	DET
ajssms-5706	93	21	manufacturing	manufacturing	NOUN
ajssms-5706	93	22	to	to	ADP
ajssms-5706	93	23	the	the	DET
ajssms-5706	93	24	distribution	distribution	NOUN
ajssms-5706	93	25	among	among	ADP
ajssms-5706	93	26	wholesalers	wholesaler	NOUN
ajssms-5706	93	27	and	and	CCONJ
ajssms-5706	93	28	retailers	retailer	NOUN
ajssms-5706	93	29	,	,	PUNCT
ajssms-5706	93	30	and	and	CCONJ
ajssms-5706	93	31	finally	finally	ADV
ajssms-5706	93	32	to	to	ADP
ajssms-5706	93	33	the	the	DET
ajssms-5706	93	34	end	end	NOUN
ajssms-5706	93	35	users	user	NOUN
ajssms-5706	93	36	of	of	ADP
ajssms-5706	93	37	the	the	DET
ajssms-5706	93	38	goods	good	NOUN
ajssms-5706	93	39	/	/	SYM
ajssms-5706	93	40	services	service	NOUN
ajssms-5706	93	41	.	.	PUNCT
ajssms-5706	94	1	the	the	DET
ajssms-5706	94	2	finance	finance	NOUN
ajssms-5706	94	3	act	act	NOUN
ajssms-5706	94	4	2022	2022	NUM
ajssms-5706	94	5	brought	bring	VERB
ajssms-5706	94	6	the	the	DET
ajssms-5706	94	7	change	change	NOUN
ajssms-5706	94	8	that	that	SCONJ
ajssms-5706	94	9	vat	vat	NOUN
ajssms-5706	94	10	would	would	AUX
ajssms-5706	94	11	be	be	AUX
ajssms-5706	94	12	charged	charge	VERB
ajssms-5706	94	13	on	on	ADP
ajssms-5706	94	14	imported	import	VERB
ajssms-5706	94	15	goods	good	NOUN
ajssms-5706	94	16	which	which	PRON
ajssms-5706	94	17	are	be	AUX
ajssms-5706	94	18	purchased	purchase	VERB
ajssms-5706	94	19	online	online	ADV
ajssms-5706	94	20	from	from	ADP
ajssms-5706	94	21	foreign	foreign	ADJ
ajssms-5706	94	22	suppliers	supplier	NOUN
ajssms-5706	94	23	appointed	appoint	VERB
ajssms-5706	94	24	by	by	ADP
ajssms-5706	94	25	the	the	DET
ajssms-5706	94	26	federal	federal	PROPN
ajssms-5706	94	27	inland	inland	PROPN
ajssms-5706	94	28	revenue	revenue	NOUN
ajssms-5706	94	29	service	service	NOUN
ajssms-5706	94	30	(	(	PUNCT
ajssms-5706	94	31	firs	fir	NOUN
ajssms-5706	94	32	)	)	PUNCT
ajssms-5706	94	33	.	.	PUNCT
ajssms-5706	95	1	it	it	PRON
ajssms-5706	95	2	was	be	AUX
ajssms-5706	95	3	also	also	ADV
ajssms-5706	95	4	decided	decide	VERB
ajssms-5706	95	5	that	that	SCONJ
ajssms-5706	95	6	the	the	DET
ajssms-5706	95	7	firs	fir	NOUN
ajssms-5706	95	8	would	would	AUX
ajssms-5706	95	9	impose	impose	VERB
ajssms-5706	95	10	vat	vat	NOUN
ajssms-5706	95	11	on	on	ADP
ajssms-5706	95	12	commerce	commerce	NOUN
ajssms-5706	95	13	which	which	PRON
ajssms-5706	95	14	it	it	PRON
ajssms-5706	95	15	deems	deem	VERB
ajssms-5706	95	16	to	to	PART
ajssms-5706	95	17	be	be	AUX
ajssms-5706	95	18	artificial	artificial	ADJ
ajssms-5706	95	19	or	or	CCONJ
ajssms-5706	95	20	fictitious	fictitious	ADJ
ajssms-5706	95	21	in	in	ADP
ajssms-5706	95	22	nature	nature	NOUN
ajssms-5706	95	23	.	.	PUNCT
ajssms-5706	96	1	2.1.4	2.1.4	NUM
ajssms-5706	96	2	personal	personal	ADJ
ajssms-5706	96	3	income	income	NOUN
ajssms-5706	96	4	tax	tax	NOUN
ajssms-5706	96	5	(	(	PUNCT
ajssms-5706	96	6	pit	pit	NOUN
ajssms-5706	96	7	)	)	PUNCT
ajssms-5706	96	8	pit	pit	NOUN
ajssms-5706	96	9	is	be	AUX
ajssms-5706	96	10	the	the	DET
ajssms-5706	96	11	tax	tax	NOUN
ajssms-5706	96	12	liability	liability	NOUN
ajssms-5706	96	13	of	of	ADP
ajssms-5706	96	14	individuals	individual	NOUN
ajssms-5706	96	15	,	,	PUNCT
ajssms-5706	96	16	usually	usually	ADV
ajssms-5706	96	17	those	those	DET
ajssms-5706	96	18	ones	one	NOUN
ajssms-5706	96	19	who	who	PRON
ajssms-5706	96	20	earn	earn	VERB
ajssms-5706	96	21	fixed	fix	VERB
ajssms-5706	96	22	salaries	salary	NOUN
ajssms-5706	96	23	and	and	CCONJ
ajssms-5706	96	24	wages	wage	NOUN
ajssms-5706	96	25	.	.	PUNCT
ajssms-5706	97	1	the	the	DET
ajssms-5706	97	2	tax	tax	NOUN
ajssms-5706	97	3	rate	rate	NOUN
ajssms-5706	97	4	on	on	ADP
ajssms-5706	97	5	personal	personal	ADJ
ajssms-5706	97	6	income	income	NOUN
ajssms-5706	97	7	follows	follow	VERB
ajssms-5706	97	8	a	a	DET
ajssms-5706	97	9	progressive	progressive	ADJ
ajssms-5706	97	10	pattern	pattern	NOUN
ajssms-5706	97	11	,	,	PUNCT
ajssms-5706	97	12	where	where	SCONJ
ajssms-5706	97	13	someone	someone	PRON
ajssms-5706	97	14	with	with	ADP
ajssms-5706	97	15	more	more	ADJ
ajssms-5706	97	16	income	income	NOUN
ajssms-5706	97	17	pays	pay	VERB
ajssms-5706	97	18	more	more	ADJ
ajssms-5706	97	19	tax	tax	NOUN
ajssms-5706	97	20	than	than	ADP
ajssms-5706	97	21	a	a	DET
ajssms-5706	97	22	person	person	NOUN
ajssms-5706	97	23	with	with	ADP
ajssms-5706	97	24	less	less	ADJ
ajssms-5706	97	25	income	income	NOUN
ajssms-5706	97	26	.	.	PUNCT
ajssms-5706	98	1	the	the	DET
ajssms-5706	98	2	major	major	ADJ
ajssms-5706	98	3	addition	addition	NOUN
ajssms-5706	98	4	of	of	ADP
ajssms-5706	98	5	finance	finance	NOUN
ajssms-5706	98	6	act	act	VERB
ajssms-5706	98	7	2022	2022	NUM
ajssms-5706	98	8	to	to	ADP
ajssms-5706	98	9	the	the	DET
ajssms-5706	98	10	existing	exist	VERB
ajssms-5706	98	11	provision	provision	NOUN
ajssms-5706	98	12	for	for	ADP
ajssms-5706	98	13	pit	pit	NOUN
ajssms-5706	98	14	act	act	NOUN
ajssms-5706	98	15	is	be	AUX
ajssms-5706	98	16	that	that	SCONJ
ajssms-5706	98	17	any	any	DET
ajssms-5706	98	18	premium	premium	NOUN
ajssms-5706	98	19	rendered	render	VERB
ajssms-5706	98	20	to	to	ADP
ajssms-5706	98	21	an	an	DET
ajssms-5706	98	22	insurance	insurance	NOUN
ajssms-5706	98	23	firm	firm	NOUN
ajssms-5706	98	24	due	due	ADP
ajssms-5706	98	25	to	to	ADP
ajssms-5706	98	26	an	an	DET
ajssms-5706	98	27	agreement	agreement	NOUN
ajssms-5706	98	28	would	would	AUX
ajssms-5706	98	29	be	be	AUX
ajssms-5706	98	30	treated	treat	VERB
ajssms-5706	98	31	as	as	ADP
ajssms-5706	98	32	an	an	DET
ajssms-5706	98	33	allowable	allowable	ADJ
ajssms-5706	98	34	deduction	deduction	NOUN
ajssms-5706	98	35	,	,	PUNCT
ajssms-5706	98	36	subject	subject	ADJ
ajssms-5706	98	37	to	to	ADP
ajssms-5706	98	38	a	a	DET
ajssms-5706	98	39	minimum	minimum	ADJ
ajssms-5706	98	40	holding	holding	NOUN
ajssms-5706	98	41	period	period	NOUN
ajssms-5706	98	42	of	of	ADP
ajssms-5706	98	43	5	5	NUM
ajssms-5706	98	44	years	year	NOUN
ajssms-5706	98	45	(	(	PUNCT
ajssms-5706	98	46	akan	akan	PROPN
ajssms-5706	98	47	&	&	CCONJ
ajssms-5706	98	48	azaka	azaka	PROPN
ajssms-5706	98	49	,	,	PUNCT
ajssms-5706	98	50	2023	2023	NUM
ajssms-5706	98	51	)	)	PUNCT
ajssms-5706	98	52	.	.	PUNCT
ajssms-5706	99	1	this	this	DET
ajssms-5706	99	2	provision	provision	NOUN
ajssms-5706	99	3	would	would	AUX
ajssms-5706	99	4	be	be	AUX
ajssms-5706	99	5	applied	apply	VERB
ajssms-5706	99	6	to	to	ADP
ajssms-5706	99	7	any	any	DET
ajssms-5706	99	8	portion	portion	NOUN
ajssms-5706	99	9	of	of	ADP
ajssms-5706	99	10	the	the	DET
ajssms-5706	99	11	deferred	defer	VERB
ajssms-5706	99	12	annuity	annuity	NOUN
ajssms-5706	99	13	withdrawn	withdraw	VERB
ajssms-5706	99	14	within	within	ADP
ajssms-5706	99	15	the	the	DET
ajssms-5706	99	16	5	5	NUM
ajssms-5706	99	17	-	-	PUNCT
ajssms-5706	99	18	year	year	NOUN
ajssms-5706	99	19	minimum	minimum	NOUN
ajssms-5706	99	20	holding	holding	NOUN
ajssms-5706	99	21	period	period	NOUN
ajssms-5706	99	22	.	.	PUNCT
ajssms-5706	100	1	2.1.5	2.1.5	NUM
ajssms-5706	100	2	taxpayers	taxpayer	NOUN
ajssms-5706	100	3	’	’	PART
ajssms-5706	100	4	compliance	compliance	NOUN
ajssms-5706	100	5	taxpayers	taxpayer	NOUN
ajssms-5706	100	6	’	’	PART
ajssms-5706	100	7	compliance	compliance	NOUN
ajssms-5706	100	8	can	can	AUX
ajssms-5706	100	9	be	be	AUX
ajssms-5706	100	10	defined	define	VERB
ajssms-5706	100	11	as	as	ADP
ajssms-5706	100	12	the	the	DET
ajssms-5706	100	13	degree	degree	NOUN
ajssms-5706	100	14	to	to	PART
ajssms-5706	100	15	which	which	PRON
ajssms-5706	100	16	eligible	eligible	ADJ
ajssms-5706	100	17	taxpayers	taxpayer	NOUN
ajssms-5706	100	18	adhere	adhere	VERB
ajssms-5706	100	19	to	to	ADP
ajssms-5706	100	20	stipulated	stipulate	VERB
ajssms-5706	100	21	rules	rule	NOUN
ajssms-5706	100	22	and	and	CCONJ
ajssms-5706	100	23	regulations	regulation	NOUN
ajssms-5706	100	24	which	which	PRON
ajssms-5706	100	25	guide	guide	VERB
ajssms-5706	100	26	tax	tax	NOUN
ajssms-5706	100	27	payment	payment	NOUN
ajssms-5706	100	28	within	within	ADP
ajssms-5706	100	29	a	a	DET
ajssms-5706	100	30	jurisdiction	jurisdiction	NOUN
ajssms-5706	100	31	(	(	PUNCT
ajssms-5706	100	32	alshrouf	alshrouf	PROPN
ajssms-5706	100	33	,	,	PUNCT
ajssms-5706	100	34	2019	2019	NUM
ajssms-5706	100	35	)	)	PUNCT
ajssms-5706	100	36	.	.	PUNCT
ajssms-5706	101	1	implicitly	implicitly	ADV
ajssms-5706	101	2	,	,	PUNCT
ajssms-5706	101	3	tax	tax	NOUN
ajssms-5706	101	4	compliance	compliance	NOUN
ajssms-5706	101	5	can	can	AUX
ajssms-5706	101	6	be	be	AUX
ajssms-5706	101	7	low	low	ADJ
ajssms-5706	101	8	,	,	PUNCT
ajssms-5706	101	9	it	it	PRON
ajssms-5706	101	10	can	can	AUX
ajssms-5706	101	11	also	also	ADV
ajssms-5706	101	12	be	be	AUX
ajssms-5706	101	13	high	high	ADJ
ajssms-5706	101	14	.	.	PUNCT
ajssms-5706	102	1	this	this	PRON
ajssms-5706	102	2	could	could	AUX
ajssms-5706	102	3	be	be	AUX
ajssms-5706	102	4	why	why	SCONJ
ajssms-5706	102	5	nguyen	nguyen	NOUN
ajssms-5706	102	6	,	,	PUNCT
ajssms-5706	102	7	pham	pham	PROPN
ajssms-5706	102	8	,	,	PUNCT
ajssms-5706	102	9	le	le	PROPN
ajssms-5706	102	10	,	,	PUNCT
ajssms-5706	102	11	truong	truong	PROPN
ajssms-5706	102	12	,	,	PUNCT
ajssms-5706	102	13	and	and	CCONJ
ajssms-5706	102	14	tran	tran	PROPN
ajssms-5706	102	15	(	(	PUNCT
ajssms-5706	102	16	2020	2020	NUM
ajssms-5706	102	17	)	)	PUNCT
ajssms-5706	102	18	defined	define	VERB
ajssms-5706	102	19	tax	tax	NOUN
ajssms-5706	102	20	compliance	compliance	NOUN
ajssms-5706	102	21	as	as	ADP
ajssms-5706	102	22	the	the	DET
ajssms-5706	102	23	response	response	NOUN
ajssms-5706	102	24	of	of	ADP
ajssms-5706	102	25	the	the	DET
ajssms-5706	102	26	public	public	NOUN
ajssms-5706	102	27	towards	towards	ADP
ajssms-5706	102	28	the	the	DET
ajssms-5706	102	29	fiscal	fiscal	ADJ
ajssms-5706	102	30	policies	policy	NOUN
ajssms-5706	102	31	of	of	ADP
ajssms-5706	102	32	the	the	DET
ajssms-5706	102	33	government	government	NOUN
ajssms-5706	102	34	within	within	ADP
ajssms-5706	102	35	a	a	DET
ajssms-5706	102	36	stipulated	stipulate	VERB
ajssms-5706	102	37	time	time	NOUN
ajssms-5706	102	38	frame	frame	NOUN
ajssms-5706	102	39	.	.	PUNCT
ajssms-5706	103	1	the	the	DET
ajssms-5706	103	2	goal	goal	NOUN
ajssms-5706	103	3	of	of	ADP
ajssms-5706	103	4	any	any	DET
ajssms-5706	103	5	tax	tax	NOUN
ajssms-5706	103	6	administration	administration	NOUN
ajssms-5706	103	7	is	be	AUX
ajssms-5706	103	8	to	to	PART
ajssms-5706	103	9	ensure	ensure	VERB
ajssms-5706	103	10	that	that	SCONJ
ajssms-5706	103	11	tax	tax	NOUN
ajssms-5706	103	12	compliance	compliance	NOUN
ajssms-5706	103	13	is	be	AUX
ajssms-5706	103	14	high	high	ADJ
ajssms-5706	103	15	.	.	PUNCT
ajssms-5706	104	1	achieving	achieve	VERB
ajssms-5706	104	2	this	this	DET
ajssms-5706	104	3	goal	goal	NOUN
ajssms-5706	104	4	could	could	AUX
ajssms-5706	104	5	prove	prove	VERB
ajssms-5706	104	6	difficult	difficult	ADJ
ajssms-5706	104	7	,	,	PUNCT
ajssms-5706	104	8	especially	especially	ADV
ajssms-5706	104	9	where	where	SCONJ
ajssms-5706	104	10	taxpayers	taxpayer	NOUN
ajssms-5706	104	11	are	be	AUX
ajssms-5706	104	12	unwilling	unwilling	ADJ
ajssms-5706	104	13	to	to	PART
ajssms-5706	104	14	adhere	adhere	VERB
ajssms-5706	104	15	to	to	ADP
ajssms-5706	104	16	the	the	DET
ajssms-5706	104	17	constitution	constitution	NOUN
ajssms-5706	104	18	.	.	PUNCT
ajssms-5706	105	1	in	in	ADP
ajssms-5706	105	2	the	the	DET
ajssms-5706	105	3	opinion	opinion	NOUN
ajssms-5706	105	4	of	of	ADP
ajssms-5706	105	5	nurebo	nurebo	NOUN
ajssms-5706	105	6	,	,	PUNCT
ajssms-5706	105	7	tarakegn	tarakegn	PROPN
ajssms-5706	105	8	,	,	PUNCT
ajssms-5706	105	9	and	and	CCONJ
ajssms-5706	105	10	gutu	gutu	NOUN
ajssms-5706	105	11	(	(	PUNCT
ajssms-5706	105	12	2021	2021	NUM
ajssms-5706	105	13	)	)	PUNCT
ajssms-5706	105	14	taxpayers	taxpayer	NOUN
ajssms-5706	105	15	’	'	PUNCT
ajssms-5706	105	16	compliance	compliance	NOUN
ajssms-5706	105	17	can	can	AUX
ajssms-5706	105	18	be	be	AUX
ajssms-5706	105	19	defined	define	VERB
ajssms-5706	105	20	as	as	ADP
ajssms-5706	105	21	the	the	DET
ajssms-5706	105	22	extent	extent	NOUN
ajssms-5706	105	23	to	to	PART
ajssms-5706	105	24	which	which	PRON
ajssms-5706	105	25	tax	tax	NOUN
ajssms-5706	105	26	rules	rule	NOUN
ajssms-5706	105	27	and	and	CCONJ
ajssms-5706	105	28	provisions	provision	NOUN
ajssms-5706	105	29	can	can	AUX
ajssms-5706	105	30	be	be	AUX
ajssms-5706	105	31	obeyed	obey	VERB
ajssms-5706	105	32	by	by	ADP
ajssms-5706	105	33	taxpayers	taxpayer	NOUN
ajssms-5706	105	34	without	without	ADP
ajssms-5706	105	35	incentives	incentive	NOUN
ajssms-5706	105	36	and	and	CCONJ
ajssms-5706	105	37	enforcement	enforcement	NOUN
ajssms-5706	105	38	by	by	ADP
ajssms-5706	105	39	tax	tax	NOUN
ajssms-5706	105	40	authorities	authority	NOUN
ajssms-5706	105	41	.	.	PUNCT
ajssms-5706	106	1	to	to	PART
ajssms-5706	106	2	sritharan	sritharan	VERB
ajssms-5706	106	3	et	et	PROPN
ajssms-5706	106	4	al	al	PROPN
ajssms-5706	106	5	.	.	PROPN
ajssms-5706	107	1	(	(	PUNCT
ajssms-5706	107	2	2020	2020	NUM
ajssms-5706	107	3	)	)	PUNCT
ajssms-5706	107	4	taxpayers	taxpayer	NOUN
ajssms-5706	107	5	’	'	PUNCT
ajssms-5706	107	6	compliance	compliance	NOUN
ajssms-5706	107	7	can	can	AUX
ajssms-5706	107	8	be	be	AUX
ajssms-5706	107	9	referred	refer	VERB
ajssms-5706	107	10	to	to	ADP
ajssms-5706	107	11	as	as	ADP
ajssms-5706	107	12	the	the	DET
ajssms-5706	107	13	willingness	willingness	NOUN
ajssms-5706	107	14	to	to	PART
ajssms-5706	107	15	adhere	adhere	VERB
ajssms-5706	107	16	to	to	ADP
ajssms-5706	107	17	tax	tax	NOUN
ajssms-5706	107	18	reforms	reform	NOUN
ajssms-5706	107	19	by	by	ADP
ajssms-5706	107	20	accurately	accurately	ADV
ajssms-5706	107	21	stating	state	VERB
ajssms-5706	107	22	income	income	NOUN
ajssms-5706	107	23	,	,	PUNCT
ajssms-5706	107	24	declaring	declare	VERB
ajssms-5706	107	25	it	it	PRON
ajssms-5706	107	26	on	on	ADP
ajssms-5706	107	27	time	time	NOUN
ajssms-5706	107	28	,	,	PUNCT
ajssms-5706	107	29	claim	claim	VERB
ajssms-5706	107	30	the	the	DET
ajssms-5706	107	31	necessary	necessary	ADJ
ajssms-5706	107	32	reliefs	relief	NOUN
ajssms-5706	107	33	and	and	CCONJ
ajssms-5706	107	34	allowances	allowance	NOUN
ajssms-5706	107	35	and	and	CCONJ
ajssms-5706	107	36	rendering	render	VERB
ajssms-5706	107	37	all	all	DET
ajssms-5706	107	38	tax	tax	NOUN
ajssms-5706	107	39	liabilities	liability	NOUN
ajssms-5706	107	40	in	in	ADP
ajssms-5706	107	41	a	a	DET
ajssms-5706	107	42	timely	timely	ADJ
ajssms-5706	107	43	manner	manner	NOUN
ajssms-5706	107	44	.	.	PUNCT
ajssms-5706	108	1	basically	basically	ADV
ajssms-5706	108	2	,	,	PUNCT
ajssms-5706	108	3	it	it	PRON
ajssms-5706	108	4	would	would	AUX
ajssms-5706	108	5	be	be	AUX
ajssms-5706	108	6	easier	easy	ADJ
ajssms-5706	108	7	for	for	SCONJ
ajssms-5706	108	8	tax	tax	NOUN
ajssms-5706	108	9	revenue	revenue	NOUN
ajssms-5706	108	10	to	to	PART
ajssms-5706	108	11	increase	increase	VERB
ajssms-5706	108	12	when	when	SCONJ
ajssms-5706	108	13	taxpayers	taxpayer	NOUN
ajssms-5706	108	14	have	have	VERB
ajssms-5706	108	15	the	the	DET
ajssms-5706	108	16	willingness	willingness	NOUN
ajssms-5706	108	17	to	to	PART
ajssms-5706	108	18	pay	pay	VERB
ajssms-5706	108	19	their	their	PRON
ajssms-5706	108	20	taxes	taxis	NOUN
ajssms-5706	108	21	.	.	PUNCT
ajssms-5706	109	1	thus	thus	ADV
ajssms-5706	109	2	,	,	PUNCT
ajssms-5706	109	3	there	there	PRON
ajssms-5706	109	4	is	be	VERB
ajssms-5706	109	5	a	a	DET
ajssms-5706	109	6	cost	cost	NOUN
ajssms-5706	109	7	to	to	ADP
ajssms-5706	109	8	taxpayers	taxpayer	NOUN
ajssms-5706	109	9	’	’	PART
ajssms-5706	109	10	compliance	compliance	NOUN
ajssms-5706	109	11	,	,	PUNCT
ajssms-5706	109	12	which	which	PRON
ajssms-5706	109	13	is	be	AUX
ajssms-5706	109	14	usually	usually	ADV
ajssms-5706	109	15	borne	bear	VERB
ajssms-5706	109	16	by	by	ADP
ajssms-5706	109	17	the	the	DET
ajssms-5706	109	18	tax	tax	NOUN
ajssms-5706	109	19	authorities	authority	NOUN
ajssms-5706	109	20	whenever	whenever	SCONJ
ajssms-5706	109	21	there	there	PRON
ajssms-5706	109	22	is	be	VERB
ajssms-5706	109	23	low	low	ADJ
ajssms-5706	109	24	level	level	NOUN
ajssms-5706	109	25	of	of	ADP
ajssms-5706	109	26	tax	tax	NOUN
ajssms-5706	109	27	compliance	compliance	NOUN
ajssms-5706	109	28	.	.	PUNCT
ajssms-5706	110	1	2.2	2.2	NUM
ajssms-5706	110	2	theoretical	theoretical	ADJ
ajssms-5706	110	3	review	review	NOUN
ajssms-5706	110	4	2.2.1	2.2.1	NUM
ajssms-5706	110	5	the	the	DET
ajssms-5706	110	6	slippery	slippery	ADJ
ajssms-5706	110	7	slope	slope	NOUN
ajssms-5706	110	8	framework	framework	NOUN
ajssms-5706	110	9	(	(	PUNCT
ajssms-5706	110	10	ssf	ssf	PROPN
ajssms-5706	110	11	)	)	PUNCT
ajssms-5706	110	12	it	it	PRON
ajssms-5706	110	13	is	be	AUX
ajssms-5706	110	14	widely	widely	ADV
ajssms-5706	110	15	accepted	accept	VERB
ajssms-5706	110	16	in	in	ADP
ajssms-5706	110	17	literature	literature	NOUN
ajssms-5706	110	18	that	that	SCONJ
ajssms-5706	110	19	this	this	DET
ajssms-5706	110	20	theory	theory	NOUN
ajssms-5706	110	21	was	be	AUX
ajssms-5706	110	22	established	establish	VERB
ajssms-5706	110	23	by	by	ADP
ajssms-5706	110	24	kirchler	kirchler	NOUN
ajssms-5706	110	25	,	,	PUNCT
ajssms-5706	110	26	hoelzl	hoelzl	PROPN
ajssms-5706	110	27	,	,	PUNCT
ajssms-5706	110	28	and	and	CCONJ
ajssms-5706	110	29	wahl	wahl	PROPN
ajssms-5706	110	30	(	(	PUNCT
ajssms-5706	110	31	2008	2008	NUM
ajssms-5706	110	32	)	)	PUNCT
ajssms-5706	110	33	.	.	PUNCT
ajssms-5706	111	1	basically	basically	ADV
ajssms-5706	111	2	,	,	PUNCT
ajssms-5706	111	3	this	this	DET
ajssms-5706	111	4	theory	theory	NOUN
ajssms-5706	111	5	examines	examine	VERB
ajssms-5706	111	6	the	the	DET
ajssms-5706	111	7	nature	nature	NOUN
ajssms-5706	111	8	of	of	ADP
ajssms-5706	111	9	tax	tax	NOUN
ajssms-5706	111	10	compliance	compliance	NOUN
ajssms-5706	111	11	as	as	ADP
ajssms-5706	111	12	a	a	DET
ajssms-5706	111	13	blend	blend	NOUN
ajssms-5706	111	14	of	of	ADP
ajssms-5706	111	15	economic	economic	ADJ
ajssms-5706	111	16	and	and	CCONJ
ajssms-5706	111	17	non	non	ADJ
ajssms-5706	111	18	-	-	ADJ
ajssms-5706	111	19	economic	economic	ADJ
ajssms-5706	111	20	factors	factor	NOUN
ajssms-5706	111	21	.	.	PUNCT
ajssms-5706	112	1	that	that	PRON
ajssms-5706	112	2	is	is	ADV
ajssms-5706	112	3	,	,	PUNCT
ajssms-5706	112	4	the	the	DET
ajssms-5706	112	5	attitude	attitude	NOUN
ajssms-5706	112	6	of	of	ADP
ajssms-5706	112	7	taxpayers	taxpayer	NOUN
ajssms-5706	112	8	in	in	ADP
ajssms-5706	112	9	adhering	adhere	VERB
ajssms-5706	112	10	to	to	PART
ajssms-5706	112	11	laid	laid	VERB
ajssms-5706	112	12	down	down	ADP
ajssms-5706	112	13	rules	rule	NOUN
ajssms-5706	112	14	and	and	CCONJ
ajssms-5706	112	15	regulations	regulation	NOUN
ajssms-5706	112	16	reflects	reflect	VERB
ajssms-5706	112	17	psychological	psychological	ADJ
ajssms-5706	112	18	and	and	CCONJ
ajssms-5706	112	19	economic	economic	ADJ
ajssms-5706	112	20	factors	factor	NOUN
ajssms-5706	112	21	.	.	PUNCT
ajssms-5706	113	1	moreso	moreso	PROPN
ajssms-5706	113	2	,	,	PUNCT
ajssms-5706	113	3	the	the	DET
ajssms-5706	113	4	influence	influence	NOUN
ajssms-5706	113	5	of	of	ADP
ajssms-5706	113	6	economic	economic	ADJ
ajssms-5706	113	7	and	and	CCONJ
ajssms-5706	113	8	non	non	ADJ
ajssms-5706	113	9	-	-	ADJ
ajssms-5706	113	10	economic	economic	ADJ
ajssms-5706	113	11	factors	factor	NOUN
ajssms-5706	113	12	on	on	ADP
ajssms-5706	113	13	taxpayers	taxpayer	NOUN
ajssms-5706	113	14	’	'	PUNCT
ajssms-5706	113	15	compliance	compliance	NOUN
ajssms-5706	113	16	is	be	AUX
ajssms-5706	113	17	controlled	control	VERB
ajssms-5706	113	18	by	by	ADP
ajssms-5706	113	19	the	the	DET
ajssms-5706	113	20	relationship	relationship	NOUN
ajssms-5706	113	21	between	between	ADP
ajssms-5706	113	22	these	these	DET
ajssms-5706	113	23	taxpayers	taxpayer	NOUN
ajssms-5706	113	24	and	and	CCONJ
ajssms-5706	113	25	the	the	DET
ajssms-5706	113	26	tax	tax	NOUN
ajssms-5706	113	27	authorities	authority	NOUN
ajssms-5706	113	28	.	.	PUNCT
ajssms-5706	114	1	thus	thus	ADV
ajssms-5706	114	2	,	,	PUNCT
ajssms-5706	114	3	when	when	SCONJ
ajssms-5706	114	4	there	there	PRON
ajssms-5706	114	5	is	be	VERB
ajssms-5706	114	6	low	low	ADJ
ajssms-5706	114	7	acceptance	acceptance	NOUN
ajssms-5706	114	8	of	of	ADP
ajssms-5706	114	9	the	the	DET
ajssms-5706	114	10	tax	tax	NOUN
ajssms-5706	114	11	rules	rule	NOUN
ajssms-5706	114	12	and	and	CCONJ
ajssms-5706	114	13	regulations	regulation	NOUN
ajssms-5706	114	14	,	,	PUNCT
ajssms-5706	114	15	all	all	DET
ajssms-5706	114	16	other	other	ADJ
ajssms-5706	114	17	factors	factor	NOUN
ajssms-5706	114	18	would	would	AUX
ajssms-5706	114	19	likely	likely	ADV
ajssms-5706	114	20	follow	follow	VERB
ajssms-5706	114	21	this	this	DET
ajssms-5706	114	22	pattern	pattern	NOUN
ajssms-5706	114	23	,	,	PUNCT
ajssms-5706	114	24	which	which	PRON
ajssms-5706	114	25	would	would	AUX
ajssms-5706	114	26	ultimately	ultimately	ADV
ajssms-5706	114	27	lead	lead	VERB
ajssms-5706	114	28	to	to	ADP
ajssms-5706	114	29	low	low	ADJ
ajssms-5706	114	30	tax	tax	NOUN
ajssms-5706	114	31	compliance	compliance	NOUN
ajssms-5706	114	32	.	.	PUNCT
ajssms-5706	115	1	asian	asian	ADJ
ajssms-5706	115	2	journal	journal	NOUN
ajssms-5706	115	3	of	of	ADP
ajssms-5706	115	4	social	social	ADJ
ajssms-5706	115	5	sciences	sciences	PROPN
ajssms-5706	115	6	and	and	CCONJ
ajssms-5706	115	7	management	management	NOUN
ajssms-5706	115	8	studies	study	NOUN
ajssms-5706	115	9	,	,	PUNCT
ajssms-5706	115	10	2024	2024	NUM
ajssms-5706	115	11	,	,	PUNCT
ajssms-5706	115	12	11(3	11(3	NUM
ajssms-5706	115	13	):	):	PUNCT
ajssms-5706	115	14	41	41	NUM
ajssms-5706	115	15	-	-	SYM
ajssms-5706	115	16	52	52	NUM
ajssms-5706	115	17	44	44	NUM
ajssms-5706	115	18	©	©	ADP
ajssms-5706	115	19	2024	2024	NUM
ajssms-5706	115	20	by	by	ADP
ajssms-5706	115	21	the	the	DET
ajssms-5706	115	22	authors	author	NOUN
ajssms-5706	115	23	;	;	PUNCT
ajssms-5706	115	24	licensee	licensee	PROPN
ajssms-5706	115	25	asian	asian	ADJ
ajssms-5706	115	26	online	online	PROPN
ajssms-5706	115	27	journal	journal	PROPN
ajssms-5706	115	28	publishing	publishing	NOUN
ajssms-5706	115	29	group	group	PROPN
ajssms-5706	115	30	a	a	DET
ajssms-5706	115	31	clear	clear	ADJ
ajssms-5706	115	32	insight	insight	NOUN
ajssms-5706	115	33	into	into	ADP
ajssms-5706	115	34	the	the	DET
ajssms-5706	115	35	perspectives	perspective	NOUN
ajssms-5706	115	36	of	of	ADP
ajssms-5706	115	37	this	this	DET
ajssms-5706	115	38	theory	theory	NOUN
ajssms-5706	115	39	would	would	AUX
ajssms-5706	115	40	reveal	reveal	VERB
ajssms-5706	115	41	that	that	SCONJ
ajssms-5706	115	42	in	in	ADP
ajssms-5706	115	43	antagonistic	antagonistic	ADJ
ajssms-5706	115	44	environments	environment	NOUN
ajssms-5706	115	45	,	,	PUNCT
ajssms-5706	115	46	taxpayers	taxpayer	NOUN
ajssms-5706	115	47	feel	feel	VERB
ajssms-5706	115	48	exploited	exploit	VERB
ajssms-5706	115	49	and	and	CCONJ
ajssms-5706	115	50	cheated	cheat	VERB
ajssms-5706	115	51	;	;	PUNCT
ajssms-5706	115	52	this	this	PRON
ajssms-5706	115	53	motivates	motivate	VERB
ajssms-5706	115	54	them	they	PRON
ajssms-5706	115	55	to	to	PART
ajssms-5706	115	56	go	go	VERB
ajssms-5706	115	57	against	against	ADP
ajssms-5706	115	58	tax	tax	NOUN
ajssms-5706	115	59	rules	rule	NOUN
ajssms-5706	115	60	and	and	CCONJ
ajssms-5706	115	61	regulations	regulation	NOUN
ajssms-5706	115	62	(	(	PUNCT
ajssms-5706	115	63	mas’ud	mas’ud	ADJ
ajssms-5706	115	64	,	,	PUNCT
ajssms-5706	115	65	manaf	manaf	PROPN
ajssms-5706	115	66	,	,	PUNCT
ajssms-5706	115	67	&	&	CCONJ
ajssms-5706	115	68	saad	saad	PROPN
ajssms-5706	115	69	,	,	PUNCT
ajssms-5706	115	70	2015	2015	NUM
ajssms-5706	115	71	)	)	PUNCT
ajssms-5706	115	72	.	.	PUNCT
ajssms-5706	116	1	on	on	ADP
ajssms-5706	116	2	the	the	DET
ajssms-5706	116	3	other	other	ADJ
ajssms-5706	116	4	hand	hand	NOUN
ajssms-5706	116	5	,	,	PUNCT
ajssms-5706	116	6	tax	tax	NOUN
ajssms-5706	116	7	authorities	authority	NOUN
ajssms-5706	116	8	feel	feel	VERB
ajssms-5706	116	9	that	that	SCONJ
ajssms-5706	116	10	the	the	DET
ajssms-5706	116	11	best	good	ADJ
ajssms-5706	116	12	way	way	NOUN
ajssms-5706	116	13	to	to	PART
ajssms-5706	116	14	keep	keep	VERB
ajssms-5706	116	15	taxpayers	taxpayer	NOUN
ajssms-5706	116	16	in	in	ADP
ajssms-5706	116	17	check	check	NOUN
ajssms-5706	116	18	is	be	AUX
ajssms-5706	116	19	with	with	ADP
ajssms-5706	116	20	stiff	stiff	ADJ
ajssms-5706	116	21	penalties	penalty	NOUN
ajssms-5706	116	22	and	and	CCONJ
ajssms-5706	116	23	punishments	punishment	NOUN
ajssms-5706	116	24	.	.	PUNCT
ajssms-5706	117	1	in	in	ADP
ajssms-5706	117	2	contrast	contrast	NOUN
ajssms-5706	117	3	,	,	PUNCT
ajssms-5706	117	4	synergistic	synergistic	ADJ
ajssms-5706	117	5	climates	climate	NOUN
ajssms-5706	117	6	show	show	VERB
ajssms-5706	117	7	understanding	understanding	NOUN
ajssms-5706	117	8	between	between	ADP
ajssms-5706	117	9	taxpayers	taxpayer	NOUN
ajssms-5706	117	10	and	and	CCONJ
ajssms-5706	117	11	tax	tax	NOUN
ajssms-5706	117	12	authorities	authority	NOUN
ajssms-5706	117	13	.	.	PUNCT
ajssms-5706	118	1	the	the	DET
ajssms-5706	118	2	taxpayers	taxpayer	NOUN
ajssms-5706	118	3	respect	respect	VERB
ajssms-5706	118	4	the	the	DET
ajssms-5706	118	5	tax	tax	NOUN
ajssms-5706	118	6	authority	authority	NOUN
ajssms-5706	118	7	and	and	CCONJ
ajssms-5706	118	8	understand	understand	VERB
ajssms-5706	118	9	that	that	SCONJ
ajssms-5706	118	10	payment	payment	NOUN
ajssms-5706	118	11	of	of	ADP
ajssms-5706	118	12	tax	tax	NOUN
ajssms-5706	118	13	is	be	AUX
ajssms-5706	118	14	their	their	PRON
ajssms-5706	118	15	civic	civic	ADJ
ajssms-5706	118	16	responsibility	responsibility	NOUN
ajssms-5706	118	17	which	which	PRON
ajssms-5706	118	18	they	they	PRON
ajssms-5706	118	19	are	be	AUX
ajssms-5706	118	20	obligated	obligate	VERB
ajssms-5706	118	21	to	to	PART
ajssms-5706	118	22	do	do	VERB
ajssms-5706	118	23	,	,	PUNCT
ajssms-5706	118	24	with	with	ADP
ajssms-5706	118	25	a	a	DET
ajssms-5706	118	26	view	view	NOUN
ajssms-5706	118	27	to	to	ADP
ajssms-5706	118	28	building	build	VERB
ajssms-5706	118	29	and	and	CCONJ
ajssms-5706	118	30	developing	develop	VERB
ajssms-5706	118	31	the	the	DET
ajssms-5706	118	32	economy	economy	NOUN
ajssms-5706	118	33	.	.	PUNCT
ajssms-5706	119	1	this	this	DET
ajssms-5706	119	2	theory	theory	NOUN
ajssms-5706	119	3	is	be	AUX
ajssms-5706	119	4	quite	quite	ADV
ajssms-5706	119	5	relevant	relevant	ADJ
ajssms-5706	119	6	to	to	ADP
ajssms-5706	119	7	the	the	DET
ajssms-5706	119	8	subject	subject	ADJ
ajssms-5706	119	9	matter	matter	NOUN
ajssms-5706	119	10	at	at	ADP
ajssms-5706	119	11	hand	hand	NOUN
ajssms-5706	119	12	because	because	SCONJ
ajssms-5706	119	13	it	it	PRON
ajssms-5706	119	14	explains	explain	VERB
ajssms-5706	119	15	the	the	DET
ajssms-5706	119	16	relationship	relationship	NOUN
ajssms-5706	119	17	between	between	ADP
ajssms-5706	119	18	smes	sme	NOUN
ajssms-5706	119	19	taxpayers	taxpayer	NOUN
ajssms-5706	119	20	and	and	CCONJ
ajssms-5706	119	21	tax	tax	NOUN
ajssms-5706	119	22	authorities	authority	NOUN
ajssms-5706	119	23	in	in	ADP
ajssms-5706	119	24	nigeria	nigeria	PROPN
ajssms-5706	119	25	.	.	PUNCT
ajssms-5706	120	1	nevertheless	nevertheless	ADV
ajssms-5706	120	2	,	,	PUNCT
ajssms-5706	120	3	it	it	PRON
ajssms-5706	120	4	has	have	AUX
ajssms-5706	120	5	been	be	AUX
ajssms-5706	120	6	criticized	criticize	VERB
ajssms-5706	120	7	due	due	ADP
ajssms-5706	120	8	to	to	ADP
ajssms-5706	120	9	some	some	DET
ajssms-5706	120	10	limitations	limitation	NOUN
ajssms-5706	120	11	.	.	PUNCT
ajssms-5706	121	1	firstly	firstly	ADV
ajssms-5706	121	2	,	,	PUNCT
ajssms-5706	121	3	the	the	DET
ajssms-5706	121	4	theory	theory	NOUN
ajssms-5706	121	5	was	be	AUX
ajssms-5706	121	6	not	not	PART
ajssms-5706	121	7	clear	clear	ADJ
ajssms-5706	121	8	in	in	ADP
ajssms-5706	121	9	describing	describe	VERB
ajssms-5706	121	10	what	what	PRON
ajssms-5706	121	11	economic	economic	ADJ
ajssms-5706	121	12	and	and	CCONJ
ajssms-5706	121	13	non	non	ADJ
ajssms-5706	121	14	-	-	ADJ
ajssms-5706	121	15	economic	economic	ADJ
ajssms-5706	121	16	factors	factor	NOUN
ajssms-5706	121	17	might	might	AUX
ajssms-5706	121	18	be	be	AUX
ajssms-5706	121	19	in	in	ADP
ajssms-5706	121	20	relation	relation	NOUN
ajssms-5706	121	21	to	to	ADP
ajssms-5706	121	22	taxpayers	taxpayer	NOUN
ajssms-5706	121	23	’	’	PART
ajssms-5706	121	24	compliance	compliance	NOUN
ajssms-5706	121	25	(	(	PUNCT
ajssms-5706	121	26	kogler	kogler	NOUN
ajssms-5706	121	27	,	,	PUNCT
ajssms-5706	121	28	muehlbacher	muehlbacher	NOUN
ajssms-5706	121	29	,	,	PUNCT
ajssms-5706	121	30	&	&	CCONJ
ajssms-5706	121	31	kirchler	kirchler	NOUN
ajssms-5706	121	32	,	,	PUNCT
ajssms-5706	121	33	2013	2013	NUM
ajssms-5706	121	34	)	)	PUNCT
ajssms-5706	121	35	.	.	PUNCT
ajssms-5706	122	1	this	this	PRON
ajssms-5706	122	2	creates	create	VERB
ajssms-5706	122	3	room	room	NOUN
ajssms-5706	122	4	for	for	ADP
ajssms-5706	122	5	a	a	DET
ajssms-5706	122	6	lot	lot	NOUN
ajssms-5706	122	7	of	of	ADP
ajssms-5706	122	8	assumptions	assumption	NOUN
ajssms-5706	122	9	which	which	PRON
ajssms-5706	122	10	could	could	AUX
ajssms-5706	122	11	cause	cause	VERB
ajssms-5706	122	12	misunderstanding	misunderstanding	NOUN
ajssms-5706	122	13	and	and	CCONJ
ajssms-5706	122	14	misinterpretation	misinterpretation	NOUN
ajssms-5706	122	15	.	.	PUNCT
ajssms-5706	123	1	also	also	ADV
ajssms-5706	123	2	,	,	PUNCT
ajssms-5706	123	3	the	the	DET
ajssms-5706	123	4	theory	theory	NOUN
ajssms-5706	123	5	has	have	AUX
ajssms-5706	123	6	not	not	PART
ajssms-5706	123	7	really	really	ADV
ajssms-5706	123	8	been	be	AUX
ajssms-5706	123	9	tested	test	VERB
ajssms-5706	123	10	empirically	empirically	ADV
ajssms-5706	123	11	,	,	PUNCT
ajssms-5706	123	12	which	which	PRON
ajssms-5706	123	13	serves	serve	VERB
ajssms-5706	123	14	as	as	ADP
ajssms-5706	123	15	another	another	DET
ajssms-5706	123	16	limitation	limitation	NOUN
ajssms-5706	123	17	of	of	ADP
ajssms-5706	123	18	the	the	DET
ajssms-5706	123	19	theory	theory	NOUN
ajssms-5706	123	20	.	.	PUNCT
ajssms-5706	124	1	furthermore	furthermore	ADV
ajssms-5706	124	2	,	,	PUNCT
ajssms-5706	124	3	the	the	DET
ajssms-5706	124	4	theory	theory	NOUN
ajssms-5706	124	5	breaks	break	VERB
ajssms-5706	124	6	down	down	ADP
ajssms-5706	124	7	the	the	DET
ajssms-5706	124	8	determinants	determinant	NOUN
ajssms-5706	124	9	of	of	ADP
ajssms-5706	124	10	tax	tax	NOUN
ajssms-5706	124	11	compliance	compliance	NOUN
ajssms-5706	124	12	into	into	ADP
ajssms-5706	124	13	two	two	NUM
ajssms-5706	124	14	factors	factor	NOUN
ajssms-5706	124	15	:	:	PUNCT
ajssms-5706	124	16	trust	trust	NOUN
ajssms-5706	124	17	and	and	CCONJ
ajssms-5706	124	18	power	power	NOUN
ajssms-5706	124	19	.	.	PUNCT
ajssms-5706	125	1	when	when	SCONJ
ajssms-5706	125	2	tax	tax	NOUN
ajssms-5706	125	3	authorities	authority	NOUN
ajssms-5706	125	4	are	be	AUX
ajssms-5706	125	5	trusted	trust	VERB
ajssms-5706	125	6	by	by	ADP
ajssms-5706	125	7	taxpayers	taxpayer	NOUN
ajssms-5706	125	8	and	and	CCONJ
ajssms-5706	125	9	vice	vice	NOUN
ajssms-5706	125	10	versa	versa	ADV
ajssms-5706	125	11	,	,	PUNCT
ajssms-5706	125	12	the	the	DET
ajssms-5706	125	13	compliance	compliance	NOUN
ajssms-5706	125	14	level	level	NOUN
ajssms-5706	125	15	would	would	AUX
ajssms-5706	125	16	be	be	AUX
ajssms-5706	125	17	high	high	ADJ
ajssms-5706	125	18	,	,	PUNCT
ajssms-5706	125	19	causing	cause	VERB
ajssms-5706	125	20	a	a	DET
ajssms-5706	125	21	surge	surge	NOUN
ajssms-5706	125	22	in	in	ADP
ajssms-5706	125	23	the	the	DET
ajssms-5706	125	24	tax	tax	NOUN
ajssms-5706	125	25	revenue	revenue	NOUN
ajssms-5706	125	26	.	.	PUNCT
ajssms-5706	126	1	on	on	ADP
ajssms-5706	126	2	the	the	DET
ajssms-5706	126	3	other	other	ADJ
ajssms-5706	126	4	hand	hand	NOUN
ajssms-5706	126	5	,	,	PUNCT
ajssms-5706	126	6	power	power	NOUN
ajssms-5706	126	7	comes	come	VERB
ajssms-5706	126	8	into	into	ADP
ajssms-5706	126	9	play	play	NOUN
ajssms-5706	126	10	when	when	SCONJ
ajssms-5706	126	11	there	there	PRON
ajssms-5706	126	12	is	be	VERB
ajssms-5706	126	13	the	the	DET
ajssms-5706	126	14	absence	absence	NOUN
ajssms-5706	126	15	of	of	ADP
ajssms-5706	126	16	trust	trust	NOUN
ajssms-5706	126	17	between	between	ADP
ajssms-5706	126	18	taxpayers	taxpayer	NOUN
ajssms-5706	126	19	and	and	CCONJ
ajssms-5706	126	20	tax	tax	NOUN
ajssms-5706	126	21	authorities	authority	NOUN
ajssms-5706	126	22	.	.	PUNCT
ajssms-5706	127	1	in	in	ADP
ajssms-5706	127	2	this	this	DET
ajssms-5706	127	3	scenario	scenario	NOUN
ajssms-5706	127	4	,	,	PUNCT
ajssms-5706	127	5	tax	tax	NOUN
ajssms-5706	127	6	authorities	authority	NOUN
ajssms-5706	127	7	enforce	enforce	VERB
ajssms-5706	127	8	tax	tax	NOUN
ajssms-5706	127	9	compliance	compliance	NOUN
ajssms-5706	127	10	by	by	ADP
ajssms-5706	127	11	applying	apply	VERB
ajssms-5706	127	12	stiff	stiff	ADJ
ajssms-5706	127	13	penalties	penalty	NOUN
ajssms-5706	127	14	and	and	CCONJ
ajssms-5706	127	15	sanctions	sanction	NOUN
ajssms-5706	127	16	to	to	ADP
ajssms-5706	127	17	defaulting	default	VERB
ajssms-5706	127	18	taxpayers	taxpayer	NOUN
ajssms-5706	127	19	.	.	PUNCT
ajssms-5706	128	1	thus	thus	ADV
ajssms-5706	128	2	,	,	PUNCT
ajssms-5706	128	3	trust	trust	NOUN
ajssms-5706	128	4	leads	lead	VERB
ajssms-5706	128	5	to	to	ADP
ajssms-5706	128	6	voluntary	voluntary	ADJ
ajssms-5706	128	7	tax	tax	NOUN
ajssms-5706	128	8	compliance	compliance	NOUN
ajssms-5706	128	9	,	,	PUNCT
ajssms-5706	128	10	while	while	SCONJ
ajssms-5706	128	11	power	power	NOUN
ajssms-5706	128	12	leads	lead	VERB
ajssms-5706	128	13	to	to	ADP
ajssms-5706	128	14	compulsory	compulsory	ADJ
ajssms-5706	128	15	tax	tax	NOUN
ajssms-5706	128	16	compliance	compliance	NOUN
ajssms-5706	128	17	.	.	PUNCT
ajssms-5706	129	1	2.2.2	2.2.2	X
ajssms-5706	129	2	.	.	PUNCT
ajssms-5706	129	3	ability	ability	NOUN
ajssms-5706	129	4	to	to	PART
ajssms-5706	129	5	pay	pay	VERB
ajssms-5706	129	6	theory	theory	NOUN
ajssms-5706	129	7	the	the	DET
ajssms-5706	129	8	ability	ability	NOUN
ajssms-5706	129	9	to	to	PART
ajssms-5706	129	10	pay	pay	VERB
ajssms-5706	129	11	theory	theory	NOUN
ajssms-5706	129	12	has	have	AUX
ajssms-5706	129	13	been	be	AUX
ajssms-5706	129	14	generally	generally	ADV
ajssms-5706	129	15	accepted	accept	VERB
ajssms-5706	129	16	to	to	PART
ajssms-5706	129	17	have	have	AUX
ajssms-5706	129	18	stemmed	stem	VERB
ajssms-5706	129	19	from	from	ADP
ajssms-5706	129	20	the	the	DET
ajssms-5706	129	21	works	work	NOUN
ajssms-5706	129	22	of	of	ADP
ajssms-5706	129	23	smith	smith	PROPN
ajssms-5706	129	24	(	(	PUNCT
ajssms-5706	129	25	1776	1776	NUM
ajssms-5706	129	26	)	)	PUNCT
ajssms-5706	129	27	.	.	PUNCT
ajssms-5706	130	1	the	the	DET
ajssms-5706	130	2	theory	theory	NOUN
ajssms-5706	130	3	advocates	advocate	VERB
ajssms-5706	130	4	that	that	SCONJ
ajssms-5706	130	5	taxpayers	taxpayer	NOUN
ajssms-5706	130	6	should	should	AUX
ajssms-5706	130	7	render	render	VERB
ajssms-5706	130	8	tax	tax	NOUN
ajssms-5706	130	9	liabilities	liability	NOUN
ajssms-5706	130	10	to	to	ADP
ajssms-5706	130	11	the	the	DET
ajssms-5706	130	12	government	government	NOUN
ajssms-5706	130	13	based	base	VERB
ajssms-5706	130	14	on	on	ADP
ajssms-5706	130	15	a	a	DET
ajssms-5706	130	16	calculable	calculable	ADJ
ajssms-5706	130	17	rate	rate	NOUN
ajssms-5706	130	18	/	/	SYM
ajssms-5706	130	19	basis	basis	NOUN
ajssms-5706	130	20	which	which	PRON
ajssms-5706	130	21	is	be	AUX
ajssms-5706	130	22	deemed	deem	VERB
ajssms-5706	130	23	fair	fair	ADJ
ajssms-5706	130	24	to	to	ADP
ajssms-5706	130	25	the	the	DET
ajssms-5706	130	26	taxpayers	taxpayer	NOUN
ajssms-5706	130	27	.	.	PUNCT
ajssms-5706	131	1	basically	basically	ADV
ajssms-5706	131	2	,	,	PUNCT
ajssms-5706	131	3	it	it	PRON
ajssms-5706	131	4	depicts	depict	VERB
ajssms-5706	131	5	a	a	DET
ajssms-5706	131	6	positive	positive	ADJ
ajssms-5706	131	7	relationship	relationship	NOUN
ajssms-5706	131	8	between	between	ADP
ajssms-5706	131	9	taxpayers	taxpayer	NOUN
ajssms-5706	131	10	’	’	PART
ajssms-5706	131	11	compliance	compliance	NOUN
ajssms-5706	131	12	and	and	CCONJ
ajssms-5706	131	13	taxpayers	taxpayer	NOUN
ajssms-5706	131	14	’	’	PART
ajssms-5706	131	15	ability	ability	NOUN
ajssms-5706	131	16	to	to	PART
ajssms-5706	131	17	pay	pay	VERB
ajssms-5706	131	18	.	.	PUNCT
ajssms-5706	132	1	in	in	ADP
ajssms-5706	132	2	the	the	DET
ajssms-5706	132	3	sense	sense	NOUN
ajssms-5706	132	4	that	that	SCONJ
ajssms-5706	132	5	if	if	SCONJ
ajssms-5706	132	6	a	a	DET
ajssms-5706	132	7	taxpayers	taxpayer	NOUN
ajssms-5706	132	8	’	’	PART
ajssms-5706	132	9	ability	ability	NOUN
ajssms-5706	132	10	to	to	PART
ajssms-5706	132	11	pay	pay	VERB
ajssms-5706	132	12	is	be	AUX
ajssms-5706	132	13	high	high	ADJ
ajssms-5706	132	14	,	,	PUNCT
ajssms-5706	132	15	then	then	ADV
ajssms-5706	132	16	their	their	PRON
ajssms-5706	132	17	compliance	compliance	NOUN
ajssms-5706	132	18	level	level	NOUN
ajssms-5706	132	19	would	would	AUX
ajssms-5706	132	20	also	also	ADV
ajssms-5706	132	21	be	be	AUX
ajssms-5706	132	22	high	high	ADJ
ajssms-5706	132	23	.	.	PUNCT
ajssms-5706	133	1	in	in	ADP
ajssms-5706	133	2	the	the	DET
ajssms-5706	133	3	other	other	ADJ
ajssms-5706	133	4	way	way	NOUN
ajssms-5706	133	5	,	,	PUNCT
ajssms-5706	133	6	if	if	SCONJ
ajssms-5706	133	7	a	a	DET
ajssms-5706	133	8	taxpayers	taxpayer	NOUN
ajssms-5706	133	9	’	’	PART
ajssms-5706	133	10	ability	ability	NOUN
ajssms-5706	133	11	to	to	PART
ajssms-5706	133	12	pay	pay	VERB
ajssms-5706	133	13	is	be	AUX
ajssms-5706	133	14	low	low	ADJ
ajssms-5706	133	15	,	,	PUNCT
ajssms-5706	133	16	then	then	ADV
ajssms-5706	133	17	their	their	PRON
ajssms-5706	133	18	compliance	compliance	NOUN
ajssms-5706	133	19	level	level	NOUN
ajssms-5706	133	20	would	would	AUX
ajssms-5706	133	21	also	also	ADV
ajssms-5706	133	22	be	be	AUX
ajssms-5706	133	23	low	low	ADJ
ajssms-5706	133	24	.	.	PUNCT
ajssms-5706	134	1	when	when	SCONJ
ajssms-5706	134	2	considering	consider	VERB
ajssms-5706	134	3	why	why	SCONJ
ajssms-5706	134	4	the	the	DET
ajssms-5706	134	5	current	current	ADJ
ajssms-5706	134	6	study	study	NOUN
ajssms-5706	134	7	focuses	focus	VERB
ajssms-5706	134	8	on	on	ADP
ajssms-5706	134	9	smes	sme	NOUN
ajssms-5706	134	10	,	,	PUNCT
ajssms-5706	134	11	these	these	DET
ajssms-5706	134	12	viewpoints	viewpoint	NOUN
ajssms-5706	134	13	make	make	VERB
ajssms-5706	134	14	more	more	ADJ
ajssms-5706	134	15	sense	sense	NOUN
ajssms-5706	134	16	,	,	PUNCT
ajssms-5706	134	17	because	because	SCONJ
ajssms-5706	134	18	smes	sme	NOUN
ajssms-5706	134	19	primarily	primarily	ADV
ajssms-5706	134	20	wish	wish	VERB
ajssms-5706	134	21	to	to	PART
ajssms-5706	134	22	make	make	VERB
ajssms-5706	134	23	profit	profit	NOUN
ajssms-5706	134	24	;	;	PUNCT
ajssms-5706	134	25	if	if	SCONJ
ajssms-5706	134	26	they	they	PRON
ajssms-5706	134	27	perceive	perceive	VERB
ajssms-5706	134	28	that	that	SCONJ
ajssms-5706	134	29	tax	tax	NOUN
ajssms-5706	134	30	payment	payment	NOUN
ajssms-5706	134	31	could	could	AUX
ajssms-5706	134	32	cause	cause	VERB
ajssms-5706	134	33	loss	loss	NOUN
ajssms-5706	134	34	,	,	PUNCT
ajssms-5706	134	35	they	they	PRON
ajssms-5706	134	36	might	might	AUX
ajssms-5706	134	37	likely	likely	ADV
ajssms-5706	134	38	not	not	PART
ajssms-5706	134	39	comply	comply	ADJ
ajssms-5706	134	40	.	.	PUNCT
ajssms-5706	135	1	this	this	DET
ajssms-5706	135	2	theory	theory	NOUN
ajssms-5706	135	3	motivates	motivate	VERB
ajssms-5706	135	4	the	the	DET
ajssms-5706	135	5	concept	concept	NOUN
ajssms-5706	135	6	of	of	ADP
ajssms-5706	135	7	progressive	progressive	ADJ
ajssms-5706	135	8	taxation	taxation	NOUN
ajssms-5706	135	9	which	which	PRON
ajssms-5706	135	10	is	be	AUX
ajssms-5706	135	11	in	in	ADP
ajssms-5706	135	12	line	line	NOUN
ajssms-5706	135	13	with	with	ADP
ajssms-5706	135	14	the	the	DET
ajssms-5706	135	15	constitution	constitution	NOUN
ajssms-5706	135	16	of	of	ADP
ajssms-5706	135	17	nigeria	nigeria	PROPN
ajssms-5706	135	18	;	;	PUNCT
ajssms-5706	135	19	that	that	PRON
ajssms-5706	135	20	is	is	ADV
ajssms-5706	135	21	,	,	PUNCT
ajssms-5706	135	22	taxpayers	taxpayer	NOUN
ajssms-5706	135	23	are	be	AUX
ajssms-5706	135	24	usually	usually	ADV
ajssms-5706	135	25	charged	charge	VERB
ajssms-5706	135	26	based	base	VERB
ajssms-5706	135	27	on	on	ADP
ajssms-5706	135	28	their	their	PRON
ajssms-5706	135	29	income	income	NOUN
ajssms-5706	135	30	level	level	NOUN
ajssms-5706	135	31	.	.	PUNCT
ajssms-5706	136	1	the	the	DET
ajssms-5706	136	2	personal	personal	ADJ
ajssms-5706	136	3	income	income	NOUN
ajssms-5706	136	4	tax	tax	PROPN
ajssms-5706	136	5	act	act	NOUN
ajssms-5706	136	6	of	of	ADP
ajssms-5706	136	7	2020	2020	NUM
ajssms-5706	136	8	apportions	apportion	NOUN
ajssms-5706	136	9	a	a	DET
ajssms-5706	136	10	fixed	fix	VERB
ajssms-5706	136	11	chargeable	chargeable	ADJ
ajssms-5706	136	12	rate	rate	NOUN
ajssms-5706	136	13	to	to	ADP
ajssms-5706	136	14	the	the	DET
ajssms-5706	136	15	income	income	NOUN
ajssms-5706	136	16	of	of	ADP
ajssms-5706	136	17	taxpayers	taxpayer	NOUN
ajssms-5706	136	18	,	,	PUNCT
ajssms-5706	136	19	which	which	PRON
ajssms-5706	136	20	steadily	steadily	ADV
ajssms-5706	136	21	increases	increase	VERB
ajssms-5706	136	22	as	as	ADP
ajssms-5706	136	23	their	their	PRON
ajssms-5706	136	24	income	income	NOUN
ajssms-5706	136	25	rises	rise	NOUN
ajssms-5706	136	26	.	.	PUNCT
ajssms-5706	137	1	this	this	PRON
ajssms-5706	137	2	causes	cause	VERB
ajssms-5706	137	3	one	one	NUM
ajssms-5706	137	4	of	of	ADP
ajssms-5706	137	5	the	the	DET
ajssms-5706	137	6	great	great	ADJ
ajssms-5706	137	7	criticisms	criticism	NOUN
ajssms-5706	137	8	of	of	ADP
ajssms-5706	137	9	the	the	DET
ajssms-5706	137	10	ability	ability	NOUN
ajssms-5706	137	11	to	to	PART
ajssms-5706	137	12	pay	pay	VERB
ajssms-5706	137	13	tax	tax	NOUN
ajssms-5706	137	14	theory	theory	NOUN
ajssms-5706	137	15	;	;	PUNCT
ajssms-5706	137	16	taxpayers	taxpayer	NOUN
ajssms-5706	137	17	might	might	AUX
ajssms-5706	137	18	become	become	VERB
ajssms-5706	137	19	demotivated	demotivated	ADJ
ajssms-5706	137	20	to	to	PART
ajssms-5706	137	21	work	work	VERB
ajssms-5706	137	22	hard	hard	ADV
ajssms-5706	137	23	,	,	PUNCT
ajssms-5706	137	24	because	because	SCONJ
ajssms-5706	137	25	their	their	PRON
ajssms-5706	137	26	efforts	effort	NOUN
ajssms-5706	137	27	would	would	AUX
ajssms-5706	137	28	be	be	AUX
ajssms-5706	137	29	going	go	VERB
ajssms-5706	137	30	to	to	ADP
ajssms-5706	137	31	the	the	DET
ajssms-5706	137	32	government	government	NOUN
ajssms-5706	137	33	in	in	ADP
ajssms-5706	137	34	terms	term	NOUN
ajssms-5706	137	35	of	of	ADP
ajssms-5706	137	36	increased	increase	VERB
ajssms-5706	137	37	tax	tax	NOUN
ajssms-5706	137	38	liabilities	liability	NOUN
ajssms-5706	137	39	(	(	PUNCT
ajssms-5706	137	40	chauke	chauke	NOUN
ajssms-5706	137	41	,	,	PUNCT
ajssms-5706	137	42	sebola	sebola	PROPN
ajssms-5706	137	43	,	,	PUNCT
ajssms-5706	137	44	&	&	CCONJ
ajssms-5706	137	45	mathebula	mathebula	PROPN
ajssms-5706	137	46	,	,	PUNCT
ajssms-5706	137	47	2017	2017	NUM
ajssms-5706	137	48	)	)	PUNCT
ajssms-5706	137	49	.	.	PUNCT
ajssms-5706	138	1	nevertheless	nevertheless	ADV
ajssms-5706	138	2	,	,	PUNCT
ajssms-5706	138	3	if	if	SCONJ
ajssms-5706	138	4	the	the	DET
ajssms-5706	138	5	government	government	NOUN
ajssms-5706	138	6	can	can	AUX
ajssms-5706	138	7	prove	prove	VERB
ajssms-5706	138	8	to	to	ADP
ajssms-5706	138	9	taxpayers	taxpayer	NOUN
ajssms-5706	138	10	that	that	SCONJ
ajssms-5706	138	11	their	their	PRON
ajssms-5706	138	12	taxes	taxis	NOUN
ajssms-5706	138	13	are	be	AUX
ajssms-5706	138	14	used	use	VERB
ajssms-5706	138	15	to	to	PART
ajssms-5706	138	16	improve	improve	VERB
ajssms-5706	138	17	the	the	DET
ajssms-5706	138	18	economy	economy	NOUN
ajssms-5706	138	19	,	,	PUNCT
ajssms-5706	138	20	there	there	PRON
ajssms-5706	138	21	could	could	AUX
ajssms-5706	138	22	be	be	AUX
ajssms-5706	138	23	more	more	ADJ
ajssms-5706	138	24	motivation	motivation	NOUN
ajssms-5706	138	25	to	to	PART
ajssms-5706	138	26	pay	pay	VERB
ajssms-5706	138	27	tax	tax	NOUN
ajssms-5706	138	28	.	.	PUNCT
ajssms-5706	139	1	the	the	DET
ajssms-5706	139	2	ability	ability	NOUN
ajssms-5706	139	3	to	to	PART
ajssms-5706	139	4	pay	pay	VERB
ajssms-5706	139	5	theory	theory	NOUN
ajssms-5706	139	6	is	be	AUX
ajssms-5706	139	7	quite	quite	ADV
ajssms-5706	139	8	logical	logical	ADJ
ajssms-5706	139	9	in	in	ADP
ajssms-5706	139	10	its	its	PRON
ajssms-5706	139	11	tenets	tenet	NOUN
ajssms-5706	139	12	,	,	PUNCT
ajssms-5706	139	13	using	use	VERB
ajssms-5706	139	14	the	the	DET
ajssms-5706	139	15	economic	economic	ADJ
ajssms-5706	139	16	factor	factor	NOUN
ajssms-5706	139	17	of	of	ADP
ajssms-5706	139	18	income	income	NOUN
ajssms-5706	139	19	as	as	ADP
ajssms-5706	139	20	a	a	DET
ajssms-5706	139	21	driver	driver	NOUN
ajssms-5706	139	22	for	for	ADP
ajssms-5706	139	23	its	its	PRON
ajssms-5706	139	24	assertions	assertion	NOUN
ajssms-5706	139	25	.	.	PUNCT
ajssms-5706	140	1	nevertheless	nevertheless	ADV
ajssms-5706	140	2	,	,	PUNCT
ajssms-5706	140	3	it	it	PRON
ajssms-5706	140	4	has	have	AUX
ajssms-5706	140	5	been	be	AUX
ajssms-5706	140	6	criticized	criticize	VERB
ajssms-5706	140	7	based	base	VERB
ajssms-5706	140	8	on	on	ADP
ajssms-5706	140	9	some	some	DET
ajssms-5706	140	10	limitations	limitation	NOUN
ajssms-5706	140	11	.	.	PUNCT
ajssms-5706	141	1	one	one	NUM
ajssms-5706	141	2	of	of	ADP
ajssms-5706	141	3	them	they	PRON
ajssms-5706	141	4	is	be	AUX
ajssms-5706	141	5	the	the	DET
ajssms-5706	141	6	index	index	NOUN
ajssms-5706	141	7	of	of	ADP
ajssms-5706	141	8	measurement	measurement	NOUN
ajssms-5706	141	9	of	of	ADP
ajssms-5706	141	10	an	an	DET
ajssms-5706	141	11	eligible	eligible	ADJ
ajssms-5706	141	12	taxpayer	taxpayer	NOUN
ajssms-5706	141	13	’s	’s	PART
ajssms-5706	141	14	ability	ability	NOUN
ajssms-5706	141	15	.	.	PUNCT
ajssms-5706	142	1	that	that	PRON
ajssms-5706	142	2	is	is	ADV
ajssms-5706	142	3	,	,	PUNCT
ajssms-5706	142	4	there	there	PRON
ajssms-5706	142	5	are	be	VERB
ajssms-5706	142	6	different	different	ADJ
ajssms-5706	142	7	indexes	index	NOUN
ajssms-5706	142	8	which	which	PRON
ajssms-5706	142	9	can	can	AUX
ajssms-5706	142	10	be	be	AUX
ajssms-5706	142	11	used	use	VERB
ajssms-5706	142	12	to	to	PART
ajssms-5706	142	13	measure	measure	VERB
ajssms-5706	142	14	a	a	DET
ajssms-5706	142	15	taxpayer	taxpayer	NOUN
ajssms-5706	142	16	’s	’s	PART
ajssms-5706	142	17	ability	ability	NOUN
ajssms-5706	142	18	to	to	PART
ajssms-5706	142	19	pay	pay	VERB
ajssms-5706	142	20	,	,	PUNCT
ajssms-5706	142	21	but	but	CCONJ
ajssms-5706	142	22	there	there	PRON
ajssms-5706	142	23	is	be	VERB
ajssms-5706	142	24	none	none	NOUN
ajssms-5706	142	25	that	that	PRON
ajssms-5706	142	26	seems	seem	VERB
ajssms-5706	142	27	more	more	ADV
ajssms-5706	142	28	significant	significant	ADJ
ajssms-5706	142	29	than	than	ADP
ajssms-5706	142	30	the	the	DET
ajssms-5706	142	31	other	other	ADJ
ajssms-5706	142	32	(	(	PUNCT
ajssms-5706	142	33	edson	edson	PROPN
ajssms-5706	142	34	,	,	PUNCT
ajssms-5706	142	35	2016	2016	NUM
ajssms-5706	142	36	)	)	PUNCT
ajssms-5706	142	37	.	.	PUNCT
ajssms-5706	143	1	income	income	NOUN
ajssms-5706	143	2	,	,	PUNCT
ajssms-5706	143	3	expenditures	expenditure	NOUN
ajssms-5706	143	4	,	,	PUNCT
ajssms-5706	143	5	and	and	CCONJ
ajssms-5706	143	6	fixed	fix	VERB
ajssms-5706	143	7	assets	asset	NOUN
ajssms-5706	143	8	are	be	AUX
ajssms-5706	143	9	the	the	DET
ajssms-5706	143	10	major	major	ADJ
ajssms-5706	143	11	measurement	measurement	NOUN
ajssms-5706	143	12	indexes	index	NOUN
ajssms-5706	143	13	,	,	PUNCT
ajssms-5706	143	14	but	but	CCONJ
ajssms-5706	143	15	there	there	PRON
ajssms-5706	143	16	is	be	VERB
ajssms-5706	143	17	no	no	DET
ajssms-5706	143	18	consensus	consensus	NOUN
ajssms-5706	143	19	concerning	concern	VERB
ajssms-5706	143	20	the	the	DET
ajssms-5706	143	21	one	one	NOUN
ajssms-5706	143	22	that	that	PRON
ajssms-5706	143	23	should	should	AUX
ajssms-5706	143	24	come	come	VERB
ajssms-5706	143	25	first	first	ADV
ajssms-5706	143	26	.	.	PUNCT
ajssms-5706	144	1	another	another	DET
ajssms-5706	144	2	criticism	criticism	NOUN
ajssms-5706	144	3	of	of	ADP
ajssms-5706	144	4	this	this	DET
ajssms-5706	144	5	theory	theory	NOUN
ajssms-5706	144	6	is	be	AUX
ajssms-5706	144	7	that	that	SCONJ
ajssms-5706	144	8	applying	apply	VERB
ajssms-5706	144	9	this	this	DET
ajssms-5706	144	10	theory	theory	NOUN
ajssms-5706	144	11	could	could	AUX
ajssms-5706	144	12	reduce	reduce	VERB
ajssms-5706	144	13	the	the	DET
ajssms-5706	144	14	incentive	incentive	NOUN
ajssms-5706	144	15	to	to	PART
ajssms-5706	144	16	work	work	VERB
ajssms-5706	144	17	,	,	PUNCT
ajssms-5706	144	18	since	since	SCONJ
ajssms-5706	144	19	more	more	ADJ
ajssms-5706	144	20	of	of	ADP
ajssms-5706	144	21	a	a	DET
ajssms-5706	144	22	person	person	NOUN
ajssms-5706	144	23	’s	’s	PART
ajssms-5706	144	24	income	income	NOUN
ajssms-5706	144	25	would	would	AUX
ajssms-5706	144	26	be	be	AUX
ajssms-5706	144	27	given	give	VERB
ajssms-5706	144	28	to	to	ADP
ajssms-5706	144	29	the	the	DET
ajssms-5706	144	30	government	government	NOUN
ajssms-5706	144	31	.	.	PUNCT
ajssms-5706	145	1	this	this	DET
ajssms-5706	145	2	theory	theory	NOUN
ajssms-5706	145	3	is	be	AUX
ajssms-5706	145	4	quite	quite	ADV
ajssms-5706	145	5	relevant	relevant	ADJ
ajssms-5706	145	6	to	to	ADP
ajssms-5706	145	7	the	the	DET
ajssms-5706	145	8	subject	subject	ADJ
ajssms-5706	145	9	matter	matter	NOUN
ajssms-5706	145	10	at	at	ADP
ajssms-5706	145	11	hand	hand	NOUN
ajssms-5706	145	12	because	because	SCONJ
ajssms-5706	145	13	it	it	PRON
ajssms-5706	145	14	understands	understand	VERB
ajssms-5706	145	15	that	that	SCONJ
ajssms-5706	145	16	taxpayers	taxpayer	NOUN
ajssms-5706	145	17	’	’	PART
ajssms-5706	145	18	compliance	compliance	NOUN
ajssms-5706	145	19	is	be	AUX
ajssms-5706	145	20	directly	directly	ADV
ajssms-5706	145	21	linked	link	VERB
ajssms-5706	145	22	to	to	ADP
ajssms-5706	145	23	their	their	PRON
ajssms-5706	145	24	ability	ability	NOUN
ajssms-5706	145	25	to	to	PART
ajssms-5706	145	26	pay	pay	VERB
ajssms-5706	145	27	tax	tax	NOUN
ajssms-5706	145	28	.	.	PUNCT
ajssms-5706	146	1	smes	sme	NOUN
ajssms-5706	146	2	who	who	PRON
ajssms-5706	146	3	can	can	AUX
ajssms-5706	146	4	pay	pay	VERB
ajssms-5706	146	5	their	their	PRON
ajssms-5706	146	6	tax	tax	NOUN
ajssms-5706	146	7	liabilities	liability	NOUN
ajssms-5706	146	8	would	would	AUX
ajssms-5706	146	9	find	find	VERB
ajssms-5706	146	10	it	it	PRON
ajssms-5706	146	11	easier	easy	ADJ
ajssms-5706	146	12	to	to	PART
ajssms-5706	146	13	comply	comply	VERB
ajssms-5706	146	14	with	with	ADP
ajssms-5706	146	15	tax	tax	NOUN
ajssms-5706	146	16	rules	rule	NOUN
ajssms-5706	146	17	and	and	CCONJ
ajssms-5706	146	18	reforms	reform	NOUN
ajssms-5706	146	19	than	than	ADP
ajssms-5706	146	20	smes	sme	NOUN
ajssms-5706	146	21	who	who	PRON
ajssms-5706	146	22	are	be	AUX
ajssms-5706	146	23	unable	unable	ADJ
ajssms-5706	146	24	.	.	PUNCT
ajssms-5706	147	1	it	it	PRON
ajssms-5706	147	2	would	would	AUX
ajssms-5706	147	3	be	be	AUX
ajssms-5706	147	4	imperative	imperative	ADJ
ajssms-5706	147	5	for	for	SCONJ
ajssms-5706	147	6	tax	tax	NOUN
ajssms-5706	147	7	authorities	authority	NOUN
ajssms-5706	147	8	to	to	PART
ajssms-5706	147	9	properly	properly	ADV
ajssms-5706	147	10	examine	examine	VERB
ajssms-5706	147	11	smes	sme	NOUN
ajssms-5706	147	12	’	'	PUNCT
ajssms-5706	147	13	tax	tax	NOUN
ajssms-5706	147	14	ability	ability	NOUN
ajssms-5706	147	15	before	before	ADP
ajssms-5706	147	16	levying	levy	VERB
ajssms-5706	147	17	tax	tax	NOUN
ajssms-5706	147	18	on	on	ADP
ajssms-5706	147	19	them	they	PRON
ajssms-5706	147	20	if	if	SCONJ
ajssms-5706	147	21	they	they	PRON
ajssms-5706	147	22	wish	wish	VERB
ajssms-5706	147	23	to	to	PART
ajssms-5706	147	24	improve	improve	VERB
ajssms-5706	147	25	taxpayers	taxpayer	NOUN
ajssms-5706	147	26	’	'	PUNCT
ajssms-5706	147	27	compliance	compliance	NOUN
ajssms-5706	147	28	.	.	PUNCT
ajssms-5706	148	1	this	this	DET
ajssms-5706	148	2	theory	theory	NOUN
ajssms-5706	148	3	shows	show	VERB
ajssms-5706	148	4	the	the	DET
ajssms-5706	148	5	direct	direct	ADJ
ajssms-5706	148	6	relationship	relationship	NOUN
ajssms-5706	148	7	between	between	ADP
ajssms-5706	148	8	taxpayers	taxpayer	NOUN
ajssms-5706	148	9	’	’	PART
ajssms-5706	148	10	compliance	compliance	NOUN
ajssms-5706	148	11	and	and	CCONJ
ajssms-5706	148	12	taxpayers	taxpayer	NOUN
ajssms-5706	148	13	’	’	PART
ajssms-5706	148	14	ability	ability	NOUN
ajssms-5706	148	15	to	to	PART
ajssms-5706	148	16	pay	pay	VERB
ajssms-5706	148	17	.	.	PUNCT
ajssms-5706	149	1	this	this	DET
ajssms-5706	149	2	relationship	relationship	NOUN
ajssms-5706	149	3	is	be	AUX
ajssms-5706	149	4	very	very	ADV
ajssms-5706	149	5	vital	vital	ADJ
ajssms-5706	149	6	and	and	CCONJ
ajssms-5706	149	7	should	should	AUX
ajssms-5706	149	8	be	be	AUX
ajssms-5706	149	9	recognized	recognize	VERB
ajssms-5706	149	10	by	by	ADP
ajssms-5706	149	11	all	all	DET
ajssms-5706	149	12	stakeholders	stakeholder	NOUN
ajssms-5706	149	13	.	.	PUNCT
ajssms-5706	150	1	2.3	2.3	NUM
ajssms-5706	150	2	empirical	empirical	ADJ
ajssms-5706	150	3	review	review	NOUN
ajssms-5706	150	4	this	this	DET
ajssms-5706	150	5	section	section	NOUN
ajssms-5706	150	6	would	would	AUX
ajssms-5706	150	7	reveal	reveal	VERB
ajssms-5706	150	8	previously	previously	ADV
ajssms-5706	150	9	examined	examine	VERB
ajssms-5706	150	10	studies	study	NOUN
ajssms-5706	150	11	by	by	ADP
ajssms-5706	150	12	various	various	ADJ
ajssms-5706	150	13	scholars	scholar	NOUN
ajssms-5706	150	14	which	which	PRON
ajssms-5706	150	15	bare	bare	VERB
ajssms-5706	150	16	some	some	DET
ajssms-5706	150	17	relevance	relevance	NOUN
ajssms-5706	150	18	to	to	ADP
ajssms-5706	150	19	the	the	DET
ajssms-5706	150	20	subject	subject	ADJ
ajssms-5706	150	21	matter	matter	NOUN
ajssms-5706	150	22	at	at	ADP
ajssms-5706	150	23	hand	hand	NOUN
ajssms-5706	150	24	.	.	PUNCT
ajssms-5706	151	1	basically	basically	ADV
ajssms-5706	151	2	,	,	PUNCT
ajssms-5706	151	3	these	these	DET
ajssms-5706	151	4	available	available	ADJ
ajssms-5706	151	5	studies	study	NOUN
ajssms-5706	151	6	would	would	AUX
ajssms-5706	151	7	bear	bear	VERB
ajssms-5706	151	8	relevance	relevance	NOUN
ajssms-5706	151	9	to	to	ADP
ajssms-5706	151	10	the	the	DET
ajssms-5706	151	11	current	current	ADJ
ajssms-5706	151	12	study	study	NOUN
ajssms-5706	151	13	based	base	VERB
ajssms-5706	151	14	on	on	ADP
ajssms-5706	151	15	variables	variable	NOUN
ajssms-5706	151	16	,	,	PUNCT
ajssms-5706	151	17	geographical	geographical	ADJ
ajssms-5706	151	18	location	location	NOUN
ajssms-5706	151	19	,	,	PUNCT
ajssms-5706	151	20	sector	sector	NOUN
ajssms-5706	151	21	,	,	PUNCT
ajssms-5706	151	22	and	and	CCONJ
ajssms-5706	151	23	methodology	methodology	NOUN
ajssms-5706	151	24	among	among	ADP
ajssms-5706	151	25	others	other	NOUN
ajssms-5706	151	26	.	.	PUNCT
ajssms-5706	152	1	olaoye	olaoye	ADJ
ajssms-5706	152	2	and	and	CCONJ
ajssms-5706	152	3	ekundayo	ekundayo	PROPN
ajssms-5706	152	4	(	(	PUNCT
ajssms-5706	152	5	2019	2019	NUM
ajssms-5706	152	6	)	)	PUNCT
ajssms-5706	152	7	undertook	undertake	VERB
ajssms-5706	152	8	a	a	DET
ajssms-5706	152	9	study	study	NOUN
ajssms-5706	152	10	which	which	PRON
ajssms-5706	152	11	assessed	assess	VERB
ajssms-5706	152	12	the	the	DET
ajssms-5706	152	13	effect	effect	NOUN
ajssms-5706	152	14	of	of	ADP
ajssms-5706	152	15	tax	tax	NOUN
ajssms-5706	152	16	audit	audit	NOUN
ajssms-5706	152	17	on	on	ADP
ajssms-5706	152	18	tax	tax	NOUN
ajssms-5706	152	19	compliance	compliance	NOUN
ajssms-5706	152	20	in	in	ADP
ajssms-5706	152	21	ekiti	ekiti	PROPN
ajssms-5706	152	22	state	state	PROPN
ajssms-5706	152	23	,	,	PUNCT
ajssms-5706	152	24	nigeria	nigeria	PROPN
ajssms-5706	152	25	.	.	PUNCT
ajssms-5706	153	1	through	through	ADP
ajssms-5706	153	2	multinomial	multinomial	ADJ
ajssms-5706	153	3	logistic	logistic	ADJ
ajssms-5706	153	4	regression	regression	NOUN
ajssms-5706	153	5	analysis	analysis	NOUN
ajssms-5706	153	6	,	,	PUNCT
ajssms-5706	153	7	they	they	PRON
ajssms-5706	153	8	opined	opine	VERB
ajssms-5706	153	9	that	that	SCONJ
ajssms-5706	153	10	tax	tax	NOUN
ajssms-5706	153	11	audit	audit	NOUN
ajssms-5706	153	12	significantly	significantly	ADV
ajssms-5706	153	13	influenced	influence	VERB
ajssms-5706	153	14	tax	tax	NOUN
ajssms-5706	153	15	compliance	compliance	NOUN
ajssms-5706	153	16	.	.	PUNCT
ajssms-5706	154	1	the	the	DET
ajssms-5706	154	2	study	study	NOUN
ajssms-5706	154	3	further	far	ADV
ajssms-5706	154	4	proved	prove	VERB
ajssms-5706	154	5	that	that	SCONJ
ajssms-5706	154	6	tax	tax	NOUN
ajssms-5706	154	7	law	law	NOUN
ajssms-5706	154	8	influenced	influence	VERB
ajssms-5706	154	9	tax	tax	NOUN
ajssms-5706	154	10	compliance	compliance	NOUN
ajssms-5706	154	11	,	,	PUNCT
ajssms-5706	154	12	they	they	PRON
ajssms-5706	154	13	however	however	ADV
ajssms-5706	154	14	concluded	conclude	VERB
ajssms-5706	154	15	that	that	SCONJ
ajssms-5706	154	16	tax	tax	NOUN
ajssms-5706	154	17	procedure	procedure	NOUN
ajssms-5706	154	18	did	do	AUX
ajssms-5706	154	19	not	not	PART
ajssms-5706	154	20	influence	influence	VERB
ajssms-5706	154	21	tax	tax	NOUN
ajssms-5706	154	22	compliance	compliance	NOUN
ajssms-5706	154	23	.	.	PUNCT
ajssms-5706	155	1	a	a	DET
ajssms-5706	155	2	study	study	NOUN
ajssms-5706	155	3	was	be	AUX
ajssms-5706	155	4	conducted	conduct	VERB
ajssms-5706	155	5	in	in	ADP
ajssms-5706	155	6	indonesia	indonesia	PROPN
ajssms-5706	155	7	by	by	ADP
ajssms-5706	155	8	vierra	vierra	PROPN
ajssms-5706	155	9	gracia	gracia	PROPN
ajssms-5706	155	10	dharmawan	dharmawan	PROPN
ajssms-5706	155	11	(	(	PUNCT
ajssms-5706	155	12	2019	2019	NUM
ajssms-5706	155	13	)	)	PUNCT
ajssms-5706	155	14	which	which	PRON
ajssms-5706	155	15	investigated	investigate	VERB
ajssms-5706	155	16	the	the	DET
ajssms-5706	155	17	effect	effect	NOUN
ajssms-5706	155	18	of	of	ADP
ajssms-5706	155	19	tax	tax	NOUN
ajssms-5706	155	20	audit	audit	NOUN
ajssms-5706	155	21	quality	quality	NOUN
ajssms-5706	155	22	on	on	ADP
ajssms-5706	155	23	corporate	corporate	ADJ
ajssms-5706	155	24	taxpayer	taxpayer	NOUN
ajssms-5706	155	25	compliance	compliance	NOUN
ajssms-5706	155	26	.	.	PUNCT
ajssms-5706	156	1	using	use	VERB
ajssms-5706	156	2	descriptive	descriptive	ADJ
ajssms-5706	156	3	statistics	statistic	NOUN
ajssms-5706	156	4	,	,	PUNCT
ajssms-5706	156	5	it	it	PRON
ajssms-5706	156	6	was	be	AUX
ajssms-5706	156	7	unveiled	unveil	VERB
ajssms-5706	156	8	that	that	SCONJ
ajssms-5706	156	9	tax	tax	NOUN
ajssms-5706	156	10	audit	audit	NOUN
ajssms-5706	156	11	quality	quality	NOUN
ajssms-5706	156	12	had	have	VERB
ajssms-5706	156	13	a	a	DET
ajssms-5706	156	14	significant	significant	ADJ
ajssms-5706	156	15	effect	effect	NOUN
ajssms-5706	156	16	on	on	ADP
ajssms-5706	156	17	corporate	corporate	ADJ
ajssms-5706	156	18	taxpayer	taxpayer	NOUN
ajssms-5706	156	19	’s	’s	PART
ajssms-5706	156	20	compliance	compliance	NOUN
ajssms-5706	156	21	.	.	PUNCT
ajssms-5706	157	1	there	there	PRON
ajssms-5706	157	2	exists	exist	VERB
ajssms-5706	157	3	a	a	DET
ajssms-5706	157	4	similarity	similarity	NOUN
ajssms-5706	157	5	between	between	ADP
ajssms-5706	157	6	the	the	DET
ajssms-5706	157	7	reviewed	review	VERB
ajssms-5706	157	8	studies	study	NOUN
ajssms-5706	157	9	and	and	CCONJ
ajssms-5706	157	10	this	this	DET
ajssms-5706	157	11	current	current	ADJ
ajssms-5706	157	12	study	study	NOUN
ajssms-5706	157	13	in	in	ADP
ajssms-5706	157	14	terms	term	NOUN
ajssms-5706	157	15	of	of	ADP
ajssms-5706	157	16	dependent	dependent	ADJ
ajssms-5706	157	17	variable	variable	NOUN
ajssms-5706	157	18	,	,	PUNCT
ajssms-5706	157	19	that	that	ADV
ajssms-5706	157	20	is	is	ADV
ajssms-5706	157	21	,	,	PUNCT
ajssms-5706	157	22	taxpayers	taxpayer	NOUN
ajssms-5706	157	23	’	'	PUNCT
ajssms-5706	157	24	compliance	compliance	NOUN
ajssms-5706	157	25	.	.	PUNCT
ajssms-5706	158	1	despite	despite	SCONJ
ajssms-5706	158	2	this	this	PRON
ajssms-5706	158	3	,	,	PUNCT
ajssms-5706	158	4	uniqueness	uniqueness	NOUN
ajssms-5706	158	5	lies	lie	VERB
ajssms-5706	158	6	in	in	ADP
ajssms-5706	158	7	the	the	DET
ajssms-5706	158	8	current	current	ADJ
ajssms-5706	158	9	study	study	NOUN
ajssms-5706	158	10	’s	’s	PART
ajssms-5706	158	11	use	use	NOUN
ajssms-5706	158	12	of	of	ADP
ajssms-5706	158	13	smes	sme	NOUN
ajssms-5706	158	14	as	as	ADP
ajssms-5706	158	15	its	its	PRON
ajssms-5706	158	16	sector	sector	NOUN
ajssms-5706	158	17	-	-	PUNCT
ajssms-5706	158	18	focus	focus	NOUN
ajssms-5706	158	19	.	.	PUNCT
ajssms-5706	159	1	also	also	ADV
ajssms-5706	159	2	in	in	ADP
ajssms-5706	159	3	vietnam	vietnam	PROPN
ajssms-5706	159	4	,	,	PUNCT
ajssms-5706	159	5	nguyen	nguyen	NOUN
ajssms-5706	159	6	et	et	PROPN
ajssms-5706	159	7	al	al	PROPN
ajssms-5706	159	8	.	.	PROPN
ajssms-5706	160	1	(	(	PUNCT
ajssms-5706	160	2	2020	2020	NUM
ajssms-5706	160	3	)	)	PUNCT
ajssms-5706	160	4	examined	examine	VERB
ajssms-5706	160	5	the	the	DET
ajssms-5706	160	6	determinants	determinant	NOUN
ajssms-5706	160	7	of	of	ADP
ajssms-5706	160	8	tax	tax	NOUN
ajssms-5706	160	9	compliance	compliance	NOUN
ajssms-5706	160	10	among	among	ADP
ajssms-5706	160	11	vietnamese	vietnamese	ADJ
ajssms-5706	160	12	firms	firm	NOUN
ajssms-5706	160	13	.	.	PUNCT
ajssms-5706	161	1	through	through	ADP
ajssms-5706	161	2	structural	structural	ADJ
ajssms-5706	161	3	equation	equation	NOUN
ajssms-5706	161	4	model	model	NOUN
ajssms-5706	161	5	(	(	PUNCT
ajssms-5706	161	6	sem	sem	NOUN
ajssms-5706	161	7	)	)	PUNCT
ajssms-5706	161	8	,	,	PUNCT
ajssms-5706	161	9	it	it	PRON
ajssms-5706	161	10	was	be	AUX
ajssms-5706	161	11	seen	see	VERB
ajssms-5706	161	12	that	that	PRON
ajssms-5706	161	13	audit	audit	NOUN
ajssms-5706	161	14	probability	probability	NOUN
ajssms-5706	161	15	,	,	PUNCT
ajssms-5706	161	16	corporate	corporate	ADJ
ajssms-5706	161	17	reputation	reputation	NOUN
ajssms-5706	161	18	,	,	PUNCT
ajssms-5706	161	19	and	and	CCONJ
ajssms-5706	161	20	business	business	NOUN
ajssms-5706	161	21	ownership	ownership	NOUN
ajssms-5706	161	22	directly	directly	ADV
ajssms-5706	161	23	influenced	influence	VERB
ajssms-5706	161	24	voluntary	voluntary	ADJ
ajssms-5706	161	25	tax	tax	NOUN
ajssms-5706	161	26	compliance	compliance	NOUN
ajssms-5706	161	27	,	,	PUNCT
ajssms-5706	161	28	while	while	SCONJ
ajssms-5706	161	29	enforced	enforce	VERB
ajssms-5706	161	30	tax	tax	NOUN
ajssms-5706	161	31	compliance	compliance	NOUN
ajssms-5706	161	32	was	be	AUX
ajssms-5706	161	33	directly	directly	ADV
ajssms-5706	161	34	influenced	influence	VERB
ajssms-5706	161	35	by	by	ADP
ajssms-5706	161	36	audit	audit	NOUN
ajssms-5706	161	37	probability	probability	NOUN
ajssms-5706	161	38	,	,	PUNCT
ajssms-5706	161	39	social	social	ADJ
ajssms-5706	161	40	norms	norm	NOUN
ajssms-5706	161	41	,	,	PUNCT
ajssms-5706	161	42	and	and	CCONJ
ajssms-5706	161	43	sanction	sanction	NOUN
ajssms-5706	161	44	severity	severity	NOUN
ajssms-5706	161	45	.	.	PUNCT
ajssms-5706	162	1	blaufus	blaufus	PROPN
ajssms-5706	162	2	,	,	PUNCT
ajssms-5706	162	3	schöndube	schöndube	NOUN
ajssms-5706	162	4	,	,	PUNCT
ajssms-5706	162	5	and	and	CCONJ
ajssms-5706	162	6	wielenberg	wielenberg	NOUN
ajssms-5706	162	7	(	(	PUNCT
ajssms-5706	162	8	2020	2020	NUM
ajssms-5706	162	9	)	)	PUNCT
ajssms-5706	162	10	through	through	ADP
ajssms-5706	162	11	content	content	NOUN
ajssms-5706	162	12	analysis	analysis	NOUN
ajssms-5706	162	13	revealed	reveal	VERB
ajssms-5706	162	14	that	that	SCONJ
ajssms-5706	162	15	granting	grant	VERB
ajssms-5706	162	16	the	the	DET
ajssms-5706	162	17	tax	tax	NOUN
ajssms-5706	162	18	auditor	auditor	NOUN
ajssms-5706	162	19	access	access	NOUN
ajssms-5706	162	20	to	to	ADP
ajssms-5706	162	21	the	the	DET
ajssms-5706	162	22	internal	internal	ADJ
ajssms-5706	162	23	statutory	statutory	ADJ
ajssms-5706	162	24	audit	audit	NOUN
ajssms-5706	162	25	report	report	NOUN
ajssms-5706	162	26	increased	increase	VERB
ajssms-5706	162	27	firms	firm	NOUN
ajssms-5706	162	28	’	’	PART
ajssms-5706	162	29	tax	tax	NOUN
ajssms-5706	162	30	compliance	compliance	NOUN
ajssms-5706	162	31	,	,	PUNCT
ajssms-5706	162	32	raised	raise	VERB
ajssms-5706	162	33	tax	tax	NOUN
ajssms-5706	162	34	revenues	revenue	NOUN
ajssms-5706	162	35	,	,	PUNCT
ajssms-5706	162	36	and	and	CCONJ
ajssms-5706	162	37	decreased	decrease	VERB
ajssms-5706	162	38	tax	tax	NOUN
ajssms-5706	162	39	audit	audit	NOUN
ajssms-5706	162	40	frequency	frequency	NOUN
ajssms-5706	162	41	in	in	ADP
ajssms-5706	162	42	germany	germany	PROPN
ajssms-5706	162	43	.	.	PUNCT
ajssms-5706	163	1	the	the	DET
ajssms-5706	163	2	reviewed	review	VERB
ajssms-5706	163	3	studies	study	NOUN
ajssms-5706	163	4	did	do	AUX
ajssms-5706	163	5	not	not	PART
ajssms-5706	163	6	streamline	streamline	VERB
ajssms-5706	163	7	their	their	PRON
ajssms-5706	163	8	sector	sector	NOUN
ajssms-5706	163	9	to	to	ADP
ajssms-5706	163	10	smes	sme	NOUN
ajssms-5706	163	11	,	,	PUNCT
ajssms-5706	163	12	a	a	DET
ajssms-5706	163	13	feat	feat	NOUN
ajssms-5706	163	14	the	the	DET
ajssms-5706	163	15	current	current	ADJ
ajssms-5706	163	16	study	study	NOUN
ajssms-5706	163	17	hopes	hope	VERB
ajssms-5706	163	18	to	to	PART
ajssms-5706	163	19	attain	attain	VERB
ajssms-5706	163	20	.	.	PUNCT
ajssms-5706	164	1	also	also	ADV
ajssms-5706	164	2	study	study	VERB
ajssms-5706	164	3	in	in	ADP
ajssms-5706	164	4	malaysia	malaysia	PROPN
ajssms-5706	164	5	by	by	ADP
ajssms-5706	164	6	sritharan	sritharan	NOUN
ajssms-5706	164	7	et	et	PROPN
ajssms-5706	164	8	al	al	PROPN
ajssms-5706	164	9	.	.	PROPN
ajssms-5706	165	1	(	(	PUNCT
ajssms-5706	165	2	2020	2020	NUM
ajssms-5706	165	3	)	)	PUNCT
ajssms-5706	165	4	revealed	reveal	VERB
ajssms-5706	165	5	through	through	ADP
ajssms-5706	165	6	pearson	pearson	NOUN
ajssms-5706	165	7	correlation	correlation	NOUN
ajssms-5706	165	8	and	and	CCONJ
ajssms-5706	165	9	multiple	multiple	ADJ
ajssms-5706	165	10	regression	regression	NOUN
ajssms-5706	165	11	analysis	analysis	NOUN
ajssms-5706	165	12	that	that	SCONJ
ajssms-5706	165	13	changes	change	VERB
ajssms-5706	165	14	in	in	ADP
ajssms-5706	165	15	government	government	NOUN
ajssms-5706	165	16	policies	policy	NOUN
ajssms-5706	165	17	and	and	CCONJ
ajssms-5706	165	18	political	political	ADJ
ajssms-5706	165	19	affiliation	affiliation	NOUN
ajssms-5706	165	20	determined	determine	VERB
ajssms-5706	165	21	individual	individual	ADJ
ajssms-5706	165	22	taxpayers	taxpayer	NOUN
ajssms-5706	165	23	’	’	PART
ajssms-5706	165	24	tax	tax	NOUN
ajssms-5706	165	25	compliance	compliance	NOUN
ajssms-5706	165	26	behaviour	behaviour	NOUN
ajssms-5706	165	27	.	.	PUNCT
ajssms-5706	166	1	however	however	ADV
ajssms-5706	166	2	,	,	PUNCT
ajssms-5706	166	3	religiosity	religiosity	NOUN
ajssms-5706	166	4	was	be	AUX
ajssms-5706	166	5	not	not	PART
ajssms-5706	166	6	considered	consider	VERB
ajssms-5706	166	7	to	to	PART
ajssms-5706	166	8	be	be	AUX
ajssms-5706	166	9	a	a	DET
ajssms-5706	166	10	factor	factor	NOUN
ajssms-5706	166	11	capable	capable	ADJ
ajssms-5706	166	12	of	of	ADP
ajssms-5706	166	13	significantly	significantly	ADV
ajssms-5706	166	14	influencing	influence	VERB
ajssms-5706	166	15	individual	individual	ADJ
ajssms-5706	166	16	’s	’s	PART
ajssms-5706	166	17	tax	tax	NOUN
ajssms-5706	166	18	compliance	compliance	NOUN
ajssms-5706	166	19	behavior	behavior	NOUN
ajssms-5706	166	20	.	.	PUNCT
ajssms-5706	167	1	abodher	abodher	PROPN
ajssms-5706	167	2	et	et	PROPN
ajssms-5706	167	3	al	al	PROPN
ajssms-5706	167	4	.	.	PROPN
ajssms-5706	167	5	(	(	PUNCT
ajssms-5706	167	6	2020	2020	NUM
ajssms-5706	167	7	)	)	PUNCT
ajssms-5706	167	8	discovered	discover	VERB
ajssms-5706	167	9	through	through	ADP
ajssms-5706	167	10	structural	structural	ADJ
ajssms-5706	167	11	equation	equation	NOUN
ajssms-5706	167	12	modeling	model	VERB
ajssms-5706	167	13	that	that	SCONJ
ajssms-5706	167	14	islamic	islamic	ADJ
ajssms-5706	167	15	religious	religious	ADJ
ajssms-5706	167	16	belief	belief	NOUN
ajssms-5706	167	17	had	have	VERB
ajssms-5706	167	18	a	a	DET
ajssms-5706	167	19	significant	significant	ADJ
ajssms-5706	167	20	positive	positive	ADJ
ajssms-5706	167	21	relationship	relationship	NOUN
ajssms-5706	167	22	with	with	ADP
ajssms-5706	167	23	tax	tax	NOUN
ajssms-5706	167	24	non	non	NOUN
ajssms-5706	167	25	-	-	NOUN
ajssms-5706	167	26	compliance	compliance	NOUN
ajssms-5706	167	27	among	among	ADP
ajssms-5706	167	28	the	the	DET
ajssms-5706	167	29	self	self	NOUN
ajssms-5706	167	30	-	-	PUNCT
ajssms-5706	167	31	employed	employ	VERB
ajssms-5706	167	32	libyans	libyans	PROPN
ajssms-5706	167	33	.	.	PUNCT
ajssms-5706	168	1	however	however	ADV
ajssms-5706	168	2	,	,	PUNCT
ajssms-5706	168	3	the	the	DET
ajssms-5706	168	4	reviewed	review	VERB
ajssms-5706	168	5	studies	study	NOUN
ajssms-5706	168	6	did	do	AUX
ajssms-5706	168	7	not	not	PART
ajssms-5706	168	8	consider	consider	VERB
ajssms-5706	168	9	tax	tax	NOUN
ajssms-5706	168	10	laws	law	NOUN
ajssms-5706	168	11	as	as	ADP
ajssms-5706	168	12	a	a	DET
ajssms-5706	168	13	predictor	predictor	NOUN
ajssms-5706	168	14	of	of	ADP
ajssms-5706	168	15	taxpayers	taxpayer	NOUN
ajssms-5706	168	16	’	’	PART
ajssms-5706	168	17	compliance	compliance	NOUN
ajssms-5706	168	18	,	,	PUNCT
ajssms-5706	168	19	a	a	DET
ajssms-5706	168	20	feat	feat	NOUN
ajssms-5706	168	21	the	the	DET
ajssms-5706	168	22	current	current	ADJ
ajssms-5706	168	23	study	study	NOUN
ajssms-5706	168	24	hopes	hope	VERB
ajssms-5706	168	25	asian	asian	ADJ
ajssms-5706	168	26	journal	journal	NOUN
ajssms-5706	168	27	of	of	ADP
ajssms-5706	168	28	social	social	ADJ
ajssms-5706	168	29	sciences	sciences	PROPN
ajssms-5706	168	30	and	and	CCONJ
ajssms-5706	168	31	management	management	NOUN
ajssms-5706	168	32	studies	study	NOUN
ajssms-5706	168	33	,	,	PUNCT
ajssms-5706	168	34	2024	2024	NUM
ajssms-5706	168	35	,	,	PUNCT
ajssms-5706	168	36	11(3	11(3	NUM
ajssms-5706	168	37	):	):	PUNCT
ajssms-5706	168	38	41	41	NUM
ajssms-5706	168	39	-	-	SYM
ajssms-5706	168	40	52	52	NUM
ajssms-5706	168	41	45	45	NUM
ajssms-5706	168	42	©	©	ADP
ajssms-5706	168	43	2024	2024	NUM
ajssms-5706	168	44	by	by	ADP
ajssms-5706	168	45	the	the	DET
ajssms-5706	168	46	authors	author	NOUN
ajssms-5706	168	47	;	;	PUNCT
ajssms-5706	168	48	licensee	licensee	PROPN
ajssms-5706	168	49	asian	asian	ADJ
ajssms-5706	168	50	online	online	PROPN
ajssms-5706	168	51	journal	journal	PROPN
ajssms-5706	168	52	publishing	publishing	NOUN
ajssms-5706	168	53	group	group	NOUN
ajssms-5706	168	54	to	to	PART
ajssms-5706	168	55	attain	attain	VERB
ajssms-5706	168	56	.	.	PUNCT
ajssms-5706	169	1	samuel	samuel	PROPN
ajssms-5706	169	2	(	(	PUNCT
ajssms-5706	169	3	2020	2020	NUM
ajssms-5706	169	4	)	)	PUNCT
ajssms-5706	169	5	opined	opine	VERB
ajssms-5706	169	6	through	through	ADP
ajssms-5706	169	7	descriptive	descriptive	ADJ
ajssms-5706	169	8	statistics	statistic	NOUN
ajssms-5706	169	9	that	that	SCONJ
ajssms-5706	169	10	tax	tax	NOUN
ajssms-5706	169	11	audit	audit	NOUN
ajssms-5706	169	12	had	have	VERB
ajssms-5706	169	13	problems	problem	NOUN
ajssms-5706	169	14	in	in	ADP
ajssms-5706	169	15	the	the	DET
ajssms-5706	169	16	application	application	NOUN
ajssms-5706	169	17	of	of	ADP
ajssms-5706	169	18	automation	automation	NOUN
ajssms-5706	169	19	to	to	ADP
ajssms-5706	169	20	its	its	PRON
ajssms-5706	169	21	maximum	maximum	ADJ
ajssms-5706	169	22	capacities	capacity	NOUN
ajssms-5706	169	23	,	,	PUNCT
ajssms-5706	169	24	incompetent	incompetent	ADJ
ajssms-5706	169	25	auditors	auditor	NOUN
ajssms-5706	169	26	to	to	PART
ajssms-5706	169	27	tackle	tackle	VERB
ajssms-5706	169	28	tax	tax	NOUN
ajssms-5706	169	29	evasion	evasion	NOUN
ajssms-5706	169	30	and	and	CCONJ
ajssms-5706	169	31	avoidance	avoidance	NOUN
ajssms-5706	169	32	,	,	PUNCT
ajssms-5706	169	33	weak	weak	ADJ
ajssms-5706	169	34	taxpayers	taxpayer	NOUN
ajssms-5706	169	35	’	’	PART
ajssms-5706	169	36	education	education	NOUN
ajssms-5706	169	37	program	program	NOUN
ajssms-5706	169	38	which	which	PRON
ajssms-5706	169	39	can	can	AUX
ajssms-5706	169	40	not	not	PART
ajssms-5706	169	41	improve	improve	VERB
ajssms-5706	169	42	the	the	DET
ajssms-5706	169	43	compliance	compliance	NOUN
ajssms-5706	169	44	level	level	NOUN
ajssms-5706	169	45	of	of	ADP
ajssms-5706	169	46	taxpayers	taxpayer	NOUN
ajssms-5706	169	47	in	in	ADP
ajssms-5706	169	48	ethiopia	ethiopia	PROPN
ajssms-5706	169	49	.	.	PUNCT
ajssms-5706	170	1	however	however	ADV
ajssms-5706	170	2	in	in	ADP
ajssms-5706	170	3	nigeria	nigeria	PROPN
ajssms-5706	170	4	,	,	PUNCT
ajssms-5706	170	5	dabor	dabor	PROPN
ajssms-5706	170	6	,	,	PUNCT
ajssms-5706	170	7	kifordu	kifordu	PROPN
ajssms-5706	170	8	,	,	PUNCT
ajssms-5706	170	9	and	and	CCONJ
ajssms-5706	170	10	abubakar	abubakar	PROPN
ajssms-5706	170	11	(	(	PUNCT
ajssms-5706	170	12	2021	2021	NUM
ajssms-5706	170	13	)	)	PUNCT
ajssms-5706	170	14	in	in	ADP
ajssms-5706	170	15	their	their	PRON
ajssms-5706	170	16	study	study	NOUN
ajssms-5706	170	17	titled	title	VERB
ajssms-5706	170	18	,	,	PUNCT
ajssms-5706	170	19	“	"	PUNCT
ajssms-5706	170	20	tax	tax	NOUN
ajssms-5706	170	21	compliance	compliance	NOUN
ajssms-5706	170	22	behavior	behavior	NOUN
ajssms-5706	170	23	and	and	CCONJ
ajssms-5706	170	24	religiosity	religiosity	NOUN
ajssms-5706	170	25	:	:	PUNCT
ajssms-5706	170	26	the	the	DET
ajssms-5706	170	27	role	role	NOUN
ajssms-5706	170	28	of	of	ADP
ajssms-5706	170	29	morality	morality	NOUN
ajssms-5706	170	30	”	"	PUNCT
ajssms-5706	170	31	.	.	PUNCT
ajssms-5706	171	1	the	the	DET
ajssms-5706	171	2	results	result	NOUN
ajssms-5706	171	3	of	of	ADP
ajssms-5706	171	4	multiple	multiple	ADJ
ajssms-5706	171	5	regression	regression	NOUN
ajssms-5706	171	6	techniques	technique	NOUN
ajssms-5706	171	7	uncovered	uncover	VERB
ajssms-5706	171	8	that	that	SCONJ
ajssms-5706	171	9	there	there	PRON
ajssms-5706	171	10	were	be	VERB
ajssms-5706	171	11	no	no	DET
ajssms-5706	171	12	significant	significant	ADJ
ajssms-5706	171	13	differences	difference	NOUN
ajssms-5706	171	14	in	in	ADP
ajssms-5706	171	15	the	the	DET
ajssms-5706	171	16	views	view	NOUN
ajssms-5706	171	17	of	of	ADP
ajssms-5706	171	18	male	male	ADJ
ajssms-5706	171	19	and	and	CCONJ
ajssms-5706	171	20	female	female	ADJ
ajssms-5706	171	21	respondents	respondent	NOUN
ajssms-5706	171	22	regarding	regard	VERB
ajssms-5706	171	23	the	the	DET
ajssms-5706	171	24	effect	effect	NOUN
ajssms-5706	171	25	of	of	ADP
ajssms-5706	171	26	religious	religious	ADJ
ajssms-5706	171	27	belief	belief	NOUN
ajssms-5706	171	28	on	on	ADP
ajssms-5706	171	29	tax	tax	NOUN
ajssms-5706	171	30	compliance	compliance	NOUN
ajssms-5706	171	31	.	.	PUNCT
ajssms-5706	172	1	the	the	DET
ajssms-5706	172	2	reviewed	review	VERB
ajssms-5706	172	3	studies	study	NOUN
ajssms-5706	172	4	did	do	AUX
ajssms-5706	172	5	not	not	PART
ajssms-5706	172	6	streamline	streamline	VERB
ajssms-5706	172	7	their	their	PRON
ajssms-5706	172	8	research	research	NOUN
ajssms-5706	172	9	to	to	ADP
ajssms-5706	172	10	smes	sme	NOUN
ajssms-5706	172	11	,	,	PUNCT
ajssms-5706	172	12	a	a	DET
ajssms-5706	172	13	feat	feat	NOUN
ajssms-5706	172	14	the	the	DET
ajssms-5706	172	15	current	current	ADJ
ajssms-5706	172	16	study	study	NOUN
ajssms-5706	172	17	hopes	hope	VERB
ajssms-5706	172	18	to	to	PART
ajssms-5706	172	19	attain	attain	VERB
ajssms-5706	172	20	.	.	PUNCT
ajssms-5706	173	1	ibrahim	ibrahim	PROPN
ajssms-5706	173	2	and	and	CCONJ
ajssms-5706	173	3	lawal	lawal	PROPN
ajssms-5706	173	4	(	(	PUNCT
ajssms-5706	173	5	2022	2022	NUM
ajssms-5706	173	6	)	)	PUNCT
ajssms-5706	173	7	through	through	ADP
ajssms-5706	173	8	simple	simple	ADJ
ajssms-5706	173	9	percentages	percentage	NOUN
ajssms-5706	173	10	and	and	CCONJ
ajssms-5706	173	11	ordinary	ordinary	ADJ
ajssms-5706	173	12	least	least	ADJ
ajssms-5706	173	13	square	square	ADJ
ajssms-5706	173	14	(	(	PUNCT
ajssms-5706	173	15	ols	ol	NOUN
ajssms-5706	173	16	)	)	PUNCT
ajssms-5706	173	17	regression	regression	NOUN
ajssms-5706	173	18	techniques	technique	NOUN
ajssms-5706	173	19	unveiled	unveil	VERB
ajssms-5706	173	20	that	that	SCONJ
ajssms-5706	173	21	taxpayers	taxpayer	NOUN
ajssms-5706	173	22	'	'	PART
ajssms-5706	173	23	complexity	complexity	NOUN
ajssms-5706	173	24	(	(	PUNCT
ajssms-5706	173	25	tpc	tpc	NOUN
ajssms-5706	173	26	)	)	PUNCT
ajssms-5706	173	27	negatively	negatively	ADV
ajssms-5706	173	28	and	and	CCONJ
ajssms-5706	173	29	significantly	significantly	ADV
ajssms-5706	173	30	affected	affect	VERB
ajssms-5706	173	31	tax	tax	NOUN
ajssms-5706	173	32	compliance	compliance	NOUN
ajssms-5706	173	33	behaviour	behaviour	NOUN
ajssms-5706	173	34	of	of	ADP
ajssms-5706	173	35	smes	sme	NOUN
ajssms-5706	173	36	,	,	PUNCT
ajssms-5706	173	37	while	while	SCONJ
ajssms-5706	173	38	taxpayers	taxpayer	NOUN
ajssms-5706	173	39	'	'	PART
ajssms-5706	173	40	knowledge	knowledge	NOUN
ajssms-5706	173	41	positively	positively	ADV
ajssms-5706	173	42	and	and	CCONJ
ajssms-5706	173	43	significantly	significantly	ADV
ajssms-5706	173	44	affected	affect	VERB
ajssms-5706	173	45	tax	tax	NOUN
ajssms-5706	173	46	compliance	compliance	NOUN
ajssms-5706	173	47	behaviour	behaviour	NOUN
ajssms-5706	173	48	of	of	ADP
ajssms-5706	173	49	smes	sme	NOUN
ajssms-5706	173	50	in	in	ADP
ajssms-5706	173	51	gombe	gombe	ADJ
ajssms-5706	173	52	state	state	NOUN
ajssms-5706	173	53	,	,	PUNCT
ajssms-5706	173	54	nigeria	nigeria	PROPN
ajssms-5706	173	55	.	.	PUNCT
ajssms-5706	174	1	similarly	similarly	ADV
ajssms-5706	174	2	,	,	PUNCT
ajssms-5706	174	3	akan	akan	PROPN
ajssms-5706	174	4	and	and	CCONJ
ajssms-5706	174	5	azaka	azaka	PROPN
ajssms-5706	174	6	(	(	PUNCT
ajssms-5706	174	7	2023	2023	NUM
ajssms-5706	174	8	)	)	PUNCT
ajssms-5706	174	9	examined	examine	VERB
ajssms-5706	174	10	taxpayers	taxpayer	NOUN
ajssms-5706	174	11	’	’	PART
ajssms-5706	174	12	perception	perception	NOUN
ajssms-5706	174	13	of	of	ADP
ajssms-5706	174	14	the	the	DET
ajssms-5706	174	15	fairness	fairness	NOUN
ajssms-5706	174	16	of	of	ADP
ajssms-5706	174	17	the	the	DET
ajssms-5706	174	18	finance	finance	NOUN
ajssms-5706	174	19	act	act	NOUN
ajssms-5706	174	20	from	from	ADP
ajssms-5706	174	21	2019	2019	NUM
ajssms-5706	174	22	to	to	ADP
ajssms-5706	174	23	2023	2023	NUM
ajssms-5706	174	24	and	and	CCONJ
ajssms-5706	174	25	their	their	PRON
ajssms-5706	174	26	knowledge	knowledge	NOUN
ajssms-5706	174	27	concerning	concern	VERB
ajssms-5706	174	28	the	the	DET
ajssms-5706	174	29	finance	finance	NOUN
ajssms-5706	174	30	act	act	NOUN
ajssms-5706	174	31	.	.	PUNCT
ajssms-5706	175	1	the	the	DET
ajssms-5706	175	2	sample	sample	NOUN
ajssms-5706	175	3	covered	cover	VERB
ajssms-5706	175	4	kano	kano	PROPN
ajssms-5706	175	5	,	,	PUNCT
ajssms-5706	175	6	river	river	NOUN
ajssms-5706	175	7	,	,	PUNCT
ajssms-5706	175	8	and	and	CCONJ
ajssms-5706	175	9	lagos	lago	NOUN
ajssms-5706	175	10	states	state	NOUN
ajssms-5706	175	11	in	in	ADP
ajssms-5706	175	12	nigeria	nigeria	PROPN
ajssms-5706	175	13	.	.	PUNCT
ajssms-5706	176	1	through	through	ADP
ajssms-5706	176	2	the	the	DET
ajssms-5706	176	3	structural	structural	ADJ
ajssms-5706	176	4	equation	equation	NOUN
ajssms-5706	176	5	model	model	NOUN
ajssms-5706	176	6	,	,	PUNCT
ajssms-5706	176	7	it	it	PRON
ajssms-5706	176	8	was	be	AUX
ajssms-5706	176	9	discovered	discover	VERB
ajssms-5706	176	10	that	that	SCONJ
ajssms-5706	176	11	taxpayers	taxpayer	NOUN
ajssms-5706	176	12	do	do	AUX
ajssms-5706	176	13	not	not	PART
ajssms-5706	176	14	think	think	VERB
ajssms-5706	176	15	that	that	SCONJ
ajssms-5706	176	16	the	the	DET
ajssms-5706	176	17	finance	finance	NOUN
ajssms-5706	176	18	act	act	NOUN
ajssms-5706	176	19	of	of	ADP
ajssms-5706	176	20	2019	2019	NUM
ajssms-5706	176	21	to	to	ADP
ajssms-5706	176	22	2023	2023	NUM
ajssms-5706	176	23	was	be	AUX
ajssms-5706	176	24	fair	fair	ADJ
ajssms-5706	176	25	or	or	CCONJ
ajssms-5706	176	26	that	that	SCONJ
ajssms-5706	176	27	it	it	PRON
ajssms-5706	176	28	had	have	AUX
ajssms-5706	176	29	enhanced	enhance	VERB
ajssms-5706	176	30	their	their	PRON
ajssms-5706	176	31	understanding	understanding	NOUN
ajssms-5706	176	32	of	of	ADP
ajssms-5706	176	33	taxes	taxis	NOUN
ajssms-5706	176	34	.	.	PUNCT
ajssms-5706	177	1	the	the	DET
ajssms-5706	177	2	latter	latter	ADJ
ajssms-5706	177	3	reviewed	review	VERB
ajssms-5706	177	4	study	study	NOUN
ajssms-5706	177	5	examined	examine	VERB
ajssms-5706	177	6	the	the	DET
ajssms-5706	177	7	finance	finance	NOUN
ajssms-5706	177	8	act	act	NOUN
ajssms-5706	177	9	of	of	ADP
ajssms-5706	177	10	2022	2022	NUM
ajssms-5706	177	11	,	,	PUNCT
ajssms-5706	177	12	a	a	DET
ajssms-5706	177	13	similarity	similarity	NOUN
ajssms-5706	177	14	shared	share	VERB
ajssms-5706	177	15	with	with	ADP
ajssms-5706	177	16	the	the	DET
ajssms-5706	177	17	current	current	ADJ
ajssms-5706	177	18	study	study	NOUN
ajssms-5706	177	19	.	.	PUNCT
ajssms-5706	178	1	however	however	ADV
ajssms-5706	178	2	,	,	PUNCT
ajssms-5706	178	3	it	it	PRON
ajssms-5706	178	4	did	do	AUX
ajssms-5706	178	5	not	not	PART
ajssms-5706	178	6	conduct	conduct	VERB
ajssms-5706	178	7	its	its	PRON
ajssms-5706	178	8	research	research	NOUN
ajssms-5706	178	9	among	among	ADP
ajssms-5706	178	10	smes	sme	NOUN
ajssms-5706	178	11	,	,	PUNCT
ajssms-5706	178	12	a	a	DET
ajssms-5706	178	13	feat	feat	NOUN
ajssms-5706	178	14	the	the	DET
ajssms-5706	178	15	current	current	ADJ
ajssms-5706	178	16	study	study	NOUN
ajssms-5706	178	17	hopes	hope	VERB
ajssms-5706	178	18	to	to	PART
ajssms-5706	178	19	achieve	achieve	VERB
ajssms-5706	178	20	.	.	PUNCT
ajssms-5706	179	1	the	the	DET
ajssms-5706	179	2	reviewed	review	VERB
ajssms-5706	179	3	studies	study	NOUN
ajssms-5706	179	4	available	available	ADJ
ajssms-5706	179	5	to	to	ADP
ajssms-5706	179	6	the	the	DET
ajssms-5706	179	7	researcher	researcher	NOUN
ajssms-5706	179	8	show	show	VERB
ajssms-5706	179	9	a	a	DET
ajssms-5706	179	10	wide	wide	ADJ
ajssms-5706	179	11	gap	gap	NOUN
ajssms-5706	179	12	when	when	SCONJ
ajssms-5706	179	13	it	it	PRON
ajssms-5706	179	14	comes	come	VERB
ajssms-5706	179	15	to	to	ADP
ajssms-5706	179	16	predicting	predict	VERB
ajssms-5706	179	17	taxpayers	taxpayer	NOUN
ajssms-5706	179	18	’	’	PART
ajssms-5706	179	19	compliance	compliance	NOUN
ajssms-5706	179	20	with	with	ADP
ajssms-5706	179	21	the	the	DET
ajssms-5706	179	22	finance	finance	NOUN
ajssms-5706	179	23	act	act	NOUN
ajssms-5706	179	24	of	of	ADP
ajssms-5706	179	25	2022	2022	NUM
ajssms-5706	179	26	in	in	ADP
ajssms-5706	179	27	nigeria	nigeria	PROPN
ajssms-5706	179	28	.	.	PUNCT
ajssms-5706	180	1	from	from	ADP
ajssms-5706	180	2	the	the	DET
ajssms-5706	180	3	examined	examine	VERB
ajssms-5706	180	4	studies	study	NOUN
ajssms-5706	180	5	,	,	PUNCT
ajssms-5706	180	6	only	only	ADV
ajssms-5706	180	7	that	that	PRON
ajssms-5706	180	8	of	of	ADP
ajssms-5706	180	9	akan	akan	PROPN
ajssms-5706	180	10	and	and	CCONJ
ajssms-5706	180	11	azaka	azaka	PROPN
ajssms-5706	180	12	(	(	PUNCT
ajssms-5706	180	13	2023	2023	NUM
ajssms-5706	180	14	)	)	PUNCT
ajssms-5706	180	15	bear	bear	VERB
ajssms-5706	180	16	great	great	ADJ
ajssms-5706	180	17	resemblance	resemblance	NOUN
ajssms-5706	180	18	with	with	ADP
ajssms-5706	180	19	the	the	DET
ajssms-5706	180	20	independent	independent	ADJ
ajssms-5706	180	21	variable	variable	NOUN
ajssms-5706	180	22	in	in	ADP
ajssms-5706	180	23	the	the	DET
ajssms-5706	180	24	study	study	NOUN
ajssms-5706	180	25	,	,	PUNCT
ajssms-5706	180	26	in	in	SCONJ
ajssms-5706	180	27	that	that	SCONJ
ajssms-5706	180	28	it	it	PRON
ajssms-5706	180	29	investigated	investigate	VERB
ajssms-5706	180	30	taxpayers	taxpayer	NOUN
ajssms-5706	180	31	’	’	PART
ajssms-5706	180	32	perception	perception	NOUN
ajssms-5706	180	33	of	of	ADP
ajssms-5706	180	34	fairness	fairness	NOUN
ajssms-5706	180	35	through	through	ADP
ajssms-5706	180	36	the	the	DET
ajssms-5706	180	37	finance	finance	NOUN
ajssms-5706	180	38	act	act	NOUN
ajssms-5706	180	39	.	.	PUNCT
ajssms-5706	181	1	regardless	regardless	ADV
ajssms-5706	181	2	,	,	PUNCT
ajssms-5706	181	3	the	the	DET
ajssms-5706	181	4	current	current	ADJ
ajssms-5706	181	5	study	study	NOUN
ajssms-5706	181	6	still	still	ADV
ajssms-5706	181	7	holds	hold	VERB
ajssms-5706	181	8	some	some	DET
ajssms-5706	181	9	uniqueness	uniqueness	NOUN
ajssms-5706	181	10	over	over	ADP
ajssms-5706	181	11	it	it	PRON
ajssms-5706	181	12	because	because	SCONJ
ajssms-5706	181	13	the	the	DET
ajssms-5706	181	14	subject	subject	NOUN
ajssms-5706	181	15	matter	matter	NOUN
ajssms-5706	181	16	would	would	AUX
ajssms-5706	181	17	be	be	AUX
ajssms-5706	181	18	investigated	investigate	VERB
ajssms-5706	181	19	through	through	ADP
ajssms-5706	181	20	company	company	NOUN
ajssms-5706	181	21	income	income	NOUN
ajssms-5706	181	22	tax	tax	NOUN
ajssms-5706	181	23	,	,	PUNCT
ajssms-5706	181	24	value	value	NOUN
ajssms-5706	181	25	added	add	VERB
ajssms-5706	181	26	tax	tax	NOUN
ajssms-5706	181	27	and	and	CCONJ
ajssms-5706	181	28	personal	personal	ADJ
ajssms-5706	181	29	income	income	NOUN
ajssms-5706	181	30	tax	tax	NOUN
ajssms-5706	181	31	,	,	PUNCT
ajssms-5706	181	32	a	a	DET
ajssms-5706	181	33	feat	feat	NOUN
ajssms-5706	181	34	none	none	NOUN
ajssms-5706	181	35	of	of	ADP
ajssms-5706	181	36	the	the	DET
ajssms-5706	181	37	accessible	accessible	ADJ
ajssms-5706	181	38	studies	study	NOUN
ajssms-5706	181	39	by	by	ADP
ajssms-5706	181	40	the	the	DET
ajssms-5706	181	41	researcher	researcher	NOUN
ajssms-5706	181	42	achieved	achieve	VERB
ajssms-5706	181	43	.	.	PUNCT
ajssms-5706	182	1	in	in	ADP
ajssms-5706	182	2	the	the	DET
ajssms-5706	182	3	same	same	ADJ
ajssms-5706	182	4	vein	vein	NOUN
ajssms-5706	182	5	,	,	PUNCT
ajssms-5706	182	6	only	only	ADV
ajssms-5706	182	7	a	a	DET
ajssms-5706	182	8	few	few	ADJ
ajssms-5706	182	9	studies	study	NOUN
ajssms-5706	182	10	performed	perform	VERB
ajssms-5706	182	11	their	their	PRON
ajssms-5706	182	12	research	research	NOUN
ajssms-5706	182	13	among	among	ADP
ajssms-5706	182	14	smes	sme	NOUN
ajssms-5706	182	15	,	,	PUNCT
ajssms-5706	182	16	a	a	DET
ajssms-5706	182	17	major	major	ADJ
ajssms-5706	182	18	gap	gap	NOUN
ajssms-5706	182	19	this	this	DET
ajssms-5706	182	20	current	current	ADJ
ajssms-5706	182	21	study	study	NOUN
ajssms-5706	182	22	hopes	hope	VERB
ajssms-5706	182	23	to	to	PART
ajssms-5706	182	24	address	address	VERB
ajssms-5706	182	25	.	.	PUNCT
ajssms-5706	183	1	hence	hence	ADV
ajssms-5706	183	2	,	,	PUNCT
ajssms-5706	183	3	the	the	DET
ajssms-5706	183	4	following	follow	VERB
ajssms-5706	183	5	hypotheses	hypothesis	NOUN
ajssms-5706	183	6	are	be	AUX
ajssms-5706	183	7	formulated	formulate	VERB
ajssms-5706	183	8	:	:	PUNCT
ajssms-5706	183	9	i.	i.	PROPN
ajssms-5706	183	10	company	company	PROPN
ajssms-5706	183	11	income	income	NOUN
ajssms-5706	183	12	tax	tax	NOUN
ajssms-5706	183	13	(	(	PUNCT
ajssms-5706	183	14	cit	cit	PROPN
ajssms-5706	183	15	)	)	PUNCT
ajssms-5706	183	16	has	have	VERB
ajssms-5706	183	17	no	no	DET
ajssms-5706	183	18	significant	significant	ADJ
ajssms-5706	183	19	effect	effect	NOUN
ajssms-5706	183	20	on	on	ADP
ajssms-5706	183	21	tax	tax	NOUN
ajssms-5706	183	22	compliance	compliance	NOUN
ajssms-5706	183	23	among	among	ADP
ajssms-5706	183	24	smes	sme	NOUN
ajssms-5706	183	25	in	in	ADP
ajssms-5706	183	26	nigeria	nigeria	PROPN
ajssms-5706	183	27	;	;	PUNCT
ajssms-5706	183	28	ii	ii	PROPN
ajssms-5706	183	29	.	.	PROPN
ajssms-5706	183	30	value	value	NOUN
ajssms-5706	183	31	added	add	VERB
ajssms-5706	183	32	tax	tax	NOUN
ajssms-5706	183	33	(	(	PUNCT
ajssms-5706	183	34	vat	vat	NOUN
ajssms-5706	183	35	)	)	PUNCT
ajssms-5706	183	36	has	have	VERB
ajssms-5706	183	37	no	no	DET
ajssms-5706	183	38	significant	significant	ADJ
ajssms-5706	183	39	effect	effect	NOUN
ajssms-5706	183	40	on	on	ADP
ajssms-5706	183	41	tax	tax	NOUN
ajssms-5706	183	42	compliance	compliance	NOUN
ajssms-5706	183	43	among	among	ADP
ajssms-5706	183	44	smes	sme	NOUN
ajssms-5706	183	45	in	in	ADP
ajssms-5706	183	46	nigeria	nigeria	PROPN
ajssms-5706	183	47	;	;	PUNCT
ajssms-5706	184	1	iii	iii	X
ajssms-5706	184	2	.	.	PUNCT
ajssms-5706	185	1	personal	personal	ADJ
ajssms-5706	185	2	income	income	NOUN
ajssms-5706	185	3	tax	tax	NOUN
ajssms-5706	185	4	(	(	PUNCT
ajssms-5706	185	5	pit	pit	NOUN
ajssms-5706	185	6	)	)	PUNCT
ajssms-5706	185	7	has	have	VERB
ajssms-5706	185	8	no	no	DET
ajssms-5706	185	9	significant	significant	ADJ
ajssms-5706	185	10	effect	effect	NOUN
ajssms-5706	185	11	on	on	ADP
ajssms-5706	185	12	tax	tax	NOUN
ajssms-5706	185	13	compliance	compliance	NOUN
ajssms-5706	185	14	among	among	ADP
ajssms-5706	185	15	smes	sme	NOUN
ajssms-5706	185	16	in	in	ADP
ajssms-5706	185	17	nigeria	nigeria	PROPN
ajssms-5706	185	18	.	.	PUNCT
ajssms-5706	186	1	3	3	X
ajssms-5706	186	2	.	.	X
ajssms-5706	186	3	methodology	methodology	NOUN
ajssms-5706	186	4	considering	consider	VERB
ajssms-5706	186	5	the	the	DET
ajssms-5706	186	6	comprehensive	comprehensive	ADJ
ajssms-5706	186	7	overview	overview	NOUN
ajssms-5706	186	8	of	of	ADP
ajssms-5706	186	9	finance	finance	NOUN
ajssms-5706	186	10	act	act	NOUN
ajssms-5706	186	11	in	in	ADP
ajssms-5706	186	12	2022	2022	NUM
ajssms-5706	186	13	and	and	CCONJ
ajssms-5706	186	14	its	its	PRON
ajssms-5706	186	15	impact	impact	NOUN
ajssms-5706	186	16	on	on	ADP
ajssms-5706	186	17	taxpayers	taxpayer	NOUN
ajssms-5706	186	18	’	’	PART
ajssms-5706	186	19	compliance	compliance	NOUN
ajssms-5706	186	20	in	in	ADP
ajssms-5706	186	21	nigeria	nigeria	PROPN
ajssms-5706	186	22	,	,	PUNCT
ajssms-5706	186	23	this	this	DET
ajssms-5706	186	24	study	study	NOUN
ajssms-5706	186	25	considered	consider	VERB
ajssms-5706	186	26	descriptive	descriptive	ADJ
ajssms-5706	186	27	survey	survey	NOUN
ajssms-5706	186	28	research	research	NOUN
ajssms-5706	186	29	design	design	NOUN
ajssms-5706	186	30	.	.	PUNCT
ajssms-5706	187	1	correspondingly	correspondingly	ADV
ajssms-5706	187	2	,	,	PUNCT
ajssms-5706	187	3	a	a	DET
ajssms-5706	187	4	positivist	positivist	NOUN
ajssms-5706	187	5	,	,	PUNCT
ajssms-5706	187	6	deductive	deductive	ADJ
ajssms-5706	187	7	and	and	CCONJ
ajssms-5706	187	8	quantitative	quantitative	ADJ
ajssms-5706	187	9	approaches	approach	NOUN
ajssms-5706	187	10	are	be	AUX
ajssms-5706	187	11	considered	consider	VERB
ajssms-5706	187	12	appropriate	appropriate	ADJ
ajssms-5706	187	13	for	for	ADP
ajssms-5706	187	14	this	this	DET
ajssms-5706	187	15	study	study	NOUN
ajssms-5706	187	16	as	as	ADP
ajssms-5706	187	17	result	result	NOUN
ajssms-5706	187	18	of	of	ADP
ajssms-5706	187	19	the	the	DET
ajssms-5706	187	20	layouts	layout	NOUN
ajssms-5706	187	21	established	establish	VERB
ajssms-5706	187	22	for	for	ADP
ajssms-5706	187	23	the	the	DET
ajssms-5706	187	24	study	study	NOUN
ajssms-5706	187	25	.	.	PUNCT
ajssms-5706	188	1	the	the	DET
ajssms-5706	188	2	study	study	NOUN
ajssms-5706	188	3	covered	cover	VERB
ajssms-5706	188	4	all	all	DET
ajssms-5706	188	5	the	the	DET
ajssms-5706	188	6	registered	register	VERB
ajssms-5706	188	7	smes	sme	NOUN
ajssms-5706	188	8	in	in	ADP
ajssms-5706	188	9	some	some	DET
ajssms-5706	188	10	selected	select	VERB
ajssms-5706	188	11	states	state	NOUN
ajssms-5706	188	12	across	across	ADP
ajssms-5706	188	13	the	the	DET
ajssms-5706	188	14	six	six	NUM
ajssms-5706	188	15	geopolitical	geopolitical	ADJ
ajssms-5706	188	16	zones	zone	NOUN
ajssms-5706	188	17	in	in	ADP
ajssms-5706	188	18	nigeria	nigeria	PROPN
ajssms-5706	188	19	.	.	PUNCT
ajssms-5706	189	1	the	the	DET
ajssms-5706	189	2	leading	lead	VERB
ajssms-5706	189	3	four	four	NUM
ajssms-5706	189	4	economically	economically	ADV
ajssms-5706	189	5	viable	viable	ADJ
ajssms-5706	189	6	states	state	NOUN
ajssms-5706	189	7	in	in	ADP
ajssms-5706	189	8	terms	term	NOUN
ajssms-5706	189	9	of	of	ADP
ajssms-5706	189	10	highest	high	ADJ
ajssms-5706	189	11	gross	gross	ADJ
ajssms-5706	189	12	domestic	domestic	ADJ
ajssms-5706	189	13	product	product	NOUN
ajssms-5706	189	14	(	(	PUNCT
ajssms-5706	189	15	gdp	gdp	NOUN
ajssms-5706	189	16	)	)	PUNCT
ajssms-5706	189	17	in	in	ADP
ajssms-5706	189	18	each	each	DET
ajssms-5706	189	19	geographic	geographic	ADJ
ajssms-5706	189	20	zone	zone	NOUN
ajssms-5706	189	21	,	,	PUNCT
ajssms-5706	189	22	according	accord	VERB
ajssms-5706	189	23	to	to	ADP
ajssms-5706	189	24	the	the	DET
ajssms-5706	189	25	national	national	PROPN
ajssms-5706	189	26	bureau	bureau	PROPN
ajssms-5706	189	27	of	of	ADP
ajssms-5706	189	28	statistics	statistics	PROPN
ajssms-5706	189	29	report	report	PROPN
ajssms-5706	189	30	(	(	PUNCT
ajssms-5706	189	31	2022	2022	NUM
ajssms-5706	189	32	)	)	PUNCT
ajssms-5706	189	33	were	be	AUX
ajssms-5706	189	34	chosen	choose	VERB
ajssms-5706	189	35	for	for	ADP
ajssms-5706	189	36	the	the	DET
ajssms-5706	189	37	study	study	NOUN
ajssms-5706	189	38	's	's	PART
ajssms-5706	189	39	population	population	NOUN
ajssms-5706	189	40	.	.	PUNCT
ajssms-5706	190	1	according	accord	VERB
ajssms-5706	190	2	to	to	ADP
ajssms-5706	190	3	the	the	DET
ajssms-5706	190	4	latest	late	ADJ
ajssms-5706	190	5	survey	survey	NOUN
ajssms-5706	190	6	report	report	NOUN
ajssms-5706	190	7	by	by	ADP
ajssms-5706	190	8	msmes	msme	NOUN
ajssms-5706	190	9	in	in	ADP
ajssms-5706	190	10	2021	2021	NUM
ajssms-5706	190	11	,	,	PUNCT
ajssms-5706	190	12	there	there	PRON
ajssms-5706	190	13	are	be	VERB
ajssms-5706	190	14	472,654	472,654	NUM
ajssms-5706	190	15	registered	register	VERB
ajssms-5706	190	16	smes	sme	NOUN
ajssms-5706	190	17	across	across	ADP
ajssms-5706	190	18	the	the	DET
ajssms-5706	190	19	selected	select	VERB
ajssms-5706	190	20	states	state	NOUN
ajssms-5706	190	21	in	in	ADP
ajssms-5706	190	22	nigeria	nigeria	PROPN
ajssms-5706	190	23	.	.	PUNCT
ajssms-5706	191	1	using	use	VERB
ajssms-5706	191	2	yamane	yamane	PROPN
ajssms-5706	191	3	(	(	PUNCT
ajssms-5706	191	4	1967	1967	NUM
ajssms-5706	191	5	)	)	PUNCT
ajssms-5706	191	6	a	a	DET
ajssms-5706	191	7	sample	sample	NOUN
ajssms-5706	191	8	size	size	NOUN
ajssms-5706	191	9	of	of	ADP
ajssms-5706	191	10	400	400	NUM
ajssms-5706	191	11	smes	sme	NOUN
ajssms-5706	191	12	was	be	AUX
ajssms-5706	191	13	selected	select	VERB
ajssms-5706	191	14	across	across	ADP
ajssms-5706	191	15	the	the	DET
ajssms-5706	191	16	sampled	sample	VERB
ajssms-5706	191	17	states	state	NOUN
ajssms-5706	191	18	in	in	ADP
ajssms-5706	191	19	nigeria	nigeria	PROPN
ajssms-5706	191	20	using	use	VERB
ajssms-5706	191	21	a	a	DET
ajssms-5706	191	22	multistage	multistage	NOUN
ajssms-5706	191	23	sampling	sampling	NOUN
ajssms-5706	191	24	method	method	NOUN
ajssms-5706	191	25	.	.	PUNCT
ajssms-5706	192	1	firstly	firstly	ADV
ajssms-5706	192	2	,	,	PUNCT
ajssms-5706	192	3	a	a	DET
ajssms-5706	192	4	proportionate	proportionate	ADJ
ajssms-5706	192	5	sampling	sampling	NOUN
ajssms-5706	192	6	method	method	NOUN
ajssms-5706	192	7	was	be	AUX
ajssms-5706	192	8	adopted	adopt	VERB
ajssms-5706	192	9	to	to	PART
ajssms-5706	192	10	ascertain	ascertain	VERB
ajssms-5706	192	11	the	the	DET
ajssms-5706	192	12	number	number	NOUN
ajssms-5706	192	13	of	of	ADP
ajssms-5706	192	14	smes	sme	NOUN
ajssms-5706	192	15	to	to	PART
ajssms-5706	192	16	be	be	AUX
ajssms-5706	192	17	selected	select	VERB
ajssms-5706	192	18	from	from	ADP
ajssms-5706	192	19	selected	select	VERB
ajssms-5706	192	20	states	state	NOUN
ajssms-5706	192	21	.	.	PUNCT
ajssms-5706	193	1	secondly	secondly	ADV
ajssms-5706	193	2	,	,	PUNCT
ajssms-5706	193	3	smes	sme	NOUN
ajssms-5706	193	4	in	in	ADP
ajssms-5706	193	5	the	the	DET
ajssms-5706	193	6	state	state	NOUN
ajssms-5706	193	7	capital	capital	NOUN
ajssms-5706	193	8	were	be	AUX
ajssms-5706	193	9	used	use	VERB
ajssms-5706	193	10	and	and	CCONJ
ajssms-5706	193	11	this	this	PRON
ajssms-5706	193	12	was	be	AUX
ajssms-5706	193	13	achieved	achieve	VERB
ajssms-5706	193	14	using	use	VERB
ajssms-5706	193	15	a	a	DET
ajssms-5706	193	16	purposive	purposive	ADJ
ajssms-5706	193	17	sampling	sampling	NOUN
ajssms-5706	193	18	method	method	NOUN
ajssms-5706	193	19	.	.	PUNCT
ajssms-5706	194	1	the	the	DET
ajssms-5706	194	2	yamane	yamane	NOUN
ajssms-5706	194	3	(	(	PUNCT
ajssms-5706	194	4	1967	1967	NUM
ajssms-5706	194	5	)	)	PUNCT
ajssms-5706	194	6	formula	formula	NOUN
ajssms-5706	194	7	is	be	AUX
ajssms-5706	194	8	given	give	VERB
ajssms-5706	194	9	as	as	ADP
ajssms-5706	194	10	:	:	PUNCT
ajssms-5706	194	11	n	n	NOUN
ajssms-5706	194	12	=	=	SYM
ajssms-5706	194	13	𝑁	𝑁	PROPN
ajssms-5706	194	14	1	1	NUM
ajssms-5706	194	15	+	+	NUM
ajssms-5706	194	16	𝑁(𝑒)2	𝑁(𝑒)2	X
ajssms-5706	194	17	=	=	PUNCT
ajssms-5706	194	18	472,654	472,654	NUM
ajssms-5706	194	19	1	1	NUM
ajssms-5706	194	20	+	+	NUM
ajssms-5706	194	21	472,654(0.05)2	472,654(0.05)2	NUM
ajssms-5706	194	22	=	=	SYM
ajssms-5706	194	23	400	400	NUM
ajssms-5706	194	24	the	the	DET
ajssms-5706	194	25	summary	summary	NOUN
ajssms-5706	194	26	of	of	ADP
ajssms-5706	194	27	the	the	DET
ajssms-5706	194	28	procedure	procedure	NOUN
ajssms-5706	194	29	is	be	AUX
ajssms-5706	194	30	presented	present	VERB
ajssms-5706	194	31	table	table	NOUN
ajssms-5706	194	32	1	1	NUM
ajssms-5706	194	33	.	.	PUNCT
ajssms-5706	194	34	table	table	NOUN
ajssms-5706	194	35	1	1	NUM
ajssms-5706	194	36	.	.	PUNCT
ajssms-5706	195	1	population	population	NOUN
ajssms-5706	195	2	and	and	CCONJ
ajssms-5706	195	3	sample	sample	NOUN
ajssms-5706	195	4	size	size	NOUN
ajssms-5706	195	5	.	.	PUNCT
ajssms-5706	196	1	s	s	X
ajssms-5706	196	2	/	/	SYM
ajssms-5706	196	3	n	n	CCONJ
ajssms-5706	196	4	geopolitical	geopolitical	ADJ
ajssms-5706	196	5	zones	zone	NOUN
ajssms-5706	196	6	selected	select	VERB
ajssms-5706	196	7	states	state	NOUN
ajssms-5706	196	8	registered	register	VERB
ajssms-5706	196	9	smes	sme	NOUN
ajssms-5706	196	10	sampled	sample	VERB
ajssms-5706	196	11	smes	sme	NOUN
ajssms-5706	196	12	1	1	NUM
ajssms-5706	196	13	north	north	NOUN
ajssms-5706	196	14	-	-	PUNCT
ajssms-5706	196	15	central	central	ADJ
ajssms-5706	196	16	niger	niger	NOUN
ajssms-5706	196	17	23197	23197	NUM
ajssms-5706	196	18	n	n	NOUN
ajssms-5706	196	19	=	=	NOUN
ajssms-5706	196	20	23197(400	23197(400	NUM
ajssms-5706	196	21	)	)	PUNCT
ajssms-5706	196	22	472,654	472,654	NUM
ajssms-5706	196	23	=	=	SYM
ajssms-5706	196	24	20	20	NUM
ajssms-5706	196	25	benue	benue	VERB
ajssms-5706	196	26	14851	14851	NUM
ajssms-5706	197	1	n	n	NOUN
ajssms-5706	197	2	=	=	SYM
ajssms-5706	197	3	14851(400	14851(400	NUM
ajssms-5706	197	4	)	)	PUNCT
ajssms-5706	197	5	472,654	472,654	NUM
ajssms-5706	197	6	=	=	SYM
ajssms-5706	197	7	13	13	NUM
ajssms-5706	197	8	kogi	kogi	PROPN
ajssms-5706	197	9	12517	12517	NUM
ajssms-5706	197	10	n	n	NOUN
ajssms-5706	197	11	=	=	SYM
ajssms-5706	197	12	12517(400	12517(400	NUM
ajssms-5706	197	13	)	)	PUNCT
ajssms-5706	197	14	472,654	472,654	NUM
ajssms-5706	198	1	=	=	SYM
ajssms-5706	198	2	11	11	NUM
ajssms-5706	198	3	nasarawa	nasarawa	NOUN
ajssms-5706	198	4	10728	10728	NUM
ajssms-5706	198	5	n	n	NOUN
ajssms-5706	198	6	=	=	SYM
ajssms-5706	198	7	10728(400	10728(400	NUM
ajssms-5706	198	8	)	)	PUNCT
ajssms-5706	198	9	472,654	472,654	NUM
ajssms-5706	198	10	=	=	SYM
ajssms-5706	198	11	9	9	NUM
ajssms-5706	198	12	2	2	NUM
ajssms-5706	198	13	north	north	NOUN
ajssms-5706	198	14	-	-	PUNCT
ajssms-5706	198	15	east	east	NOUN
ajssms-5706	198	16	adamawa	adamawa	PROPN
ajssms-5706	198	17	15321	15321	NUM
ajssms-5706	198	18	n	n	NOUN
ajssms-5706	198	19	=	=	SYM
ajssms-5706	198	20	15321(400	15321(400	NUM
ajssms-5706	198	21	)	)	PUNCT
ajssms-5706	198	22	472,654	472,654	NUM
ajssms-5706	198	23	=	=	SYM
ajssms-5706	198	24	14	14	NUM
ajssms-5706	198	25	bauchi	bauchi	NOUN
ajssms-5706	198	26	15319	15319	NUM
ajssms-5706	198	27	n	n	NOUN
ajssms-5706	198	28	=	=	SYM
ajssms-5706	198	29	15319(400	15319(400	NUM
ajssms-5706	198	30	)	)	PUNCT
ajssms-5706	198	31	472,654	472,654	NUM
ajssms-5706	198	32	=	=	SYM
ajssms-5706	198	33	14	14	NUM
ajssms-5706	198	34	gombe	gombe	ADJ
ajssms-5706	198	35	19454	19454	NUM
ajssms-5706	198	36	n	n	NOUN
ajssms-5706	198	37	=	=	SYM
ajssms-5706	198	38	19454(400	19454(400	NUM
ajssms-5706	198	39	)	)	PUNCT
ajssms-5706	198	40	472,654	472,654	NUM
ajssms-5706	198	41	=	=	SYM
ajssms-5706	198	42	17	17	NUM
ajssms-5706	198	43	taraba	taraba	NOUN
ajssms-5706	198	44	9606	9606	NUM
ajssms-5706	198	45	n	n	NOUN
ajssms-5706	198	46	=	=	NUM
ajssms-5706	198	47	9606(400	9606(400	NOUN
ajssms-5706	198	48	)	)	PUNCT
ajssms-5706	198	49	472,654	472,654	NUM
ajssms-5706	198	50	=	=	SYM
ajssms-5706	198	51	9	9	NUM
ajssms-5706	198	52	3	3	NUM
ajssms-5706	198	53	north	north	NOUN
ajssms-5706	198	54	-	-	PUNCT
ajssms-5706	198	55	west	west	NOUN
ajssms-5706	198	56	kaduna	kaduna	PROPN
ajssms-5706	198	57	21615	21615	NUM
ajssms-5706	198	58	n	n	NOUN
ajssms-5706	198	59	=	=	SYM
ajssms-5706	198	60	21615(400	21615(400	NUM
ajssms-5706	198	61	)	)	PUNCT
ajssms-5706	198	62	472,654	472,654	NUM
ajssms-5706	198	63	=	=	SYM
ajssms-5706	198	64	19	19	NUM
ajssms-5706	198	65	kano	kano	NOUN
ajssms-5706	198	66	42969	42969	NUM
ajssms-5706	199	1	n	n	PROPN
ajssms-5706	199	2	=	=	SYM
ajssms-5706	199	3	42969(400	42969(400	NUM
ajssms-5706	199	4	)	)	PUNCT
ajssms-5706	199	5	472,654	472,654	NUM
ajssms-5706	199	6	=	=	SYM
ajssms-5706	199	7	37	37	NUM
ajssms-5706	199	8	katsina	katsina	NOUN
ajssms-5706	199	9	21610	21610	NUM
ajssms-5706	199	10	n	n	NOUN
ajssms-5706	199	11	=	=	NOUN
ajssms-5706	199	12	21610(400	21610(400	NUM
ajssms-5706	199	13	)	)	PUNCT
ajssms-5706	200	1	472,654	472,654	NUM
ajssms-5706	200	2	=	=	SYM
ajssms-5706	200	3	19	19	NUM
ajssms-5706	200	4	sokoto	sokoto	NOUN
ajssms-5706	200	5	14114	14114	NUM
ajssms-5706	200	6	n	n	PROPN
ajssms-5706	200	7	=	=	SYM
ajssms-5706	200	8	14114(400	14114(400	NUM
ajssms-5706	200	9	)	)	PUNCT
ajssms-5706	200	10	472,654	472,654	NUM
ajssms-5706	200	11	=	=	SYM
ajssms-5706	200	12	13	13	NUM
ajssms-5706	200	13	4	4	NUM
ajssms-5706	200	14	south	south	ADJ
ajssms-5706	200	15	-	-	PUNCT
ajssms-5706	200	16	east	east	NOUN
ajssms-5706	200	17	imo	imo	ADJ
ajssms-5706	200	18	8348	8348	NUM
ajssms-5706	200	19	n	n	NOUN
ajssms-5706	200	20	=	=	SYM
ajssms-5706	200	21	8348(400	8348(400	NUM
ajssms-5706	200	22	)	)	PUNCT
ajssms-5706	200	23	472,654	472,654	NUM
ajssms-5706	200	24	=	=	SYM
ajssms-5706	200	25	8	8	NUM
ajssms-5706	200	26	anambra	anambra	NOUN
ajssms-5706	200	27	9230	9230	NUM
ajssms-5706	200	28	n	n	CCONJ
ajssms-5706	200	29	=	=	SYM
ajssms-5706	200	30	9230(400	9230(400	NUM
ajssms-5706	200	31	)	)	PUNCT
ajssms-5706	200	32	472,654	472,654	NUM
ajssms-5706	200	33	=	=	SYM
ajssms-5706	200	34	9	9	NUM
ajssms-5706	200	35	abia	abia	NOUN
ajssms-5706	200	36	14905	14905	NUM
ajssms-5706	201	1	n	n	PROPN
ajssms-5706	201	2	=	=	SYM
ajssms-5706	201	3	14905(400	14905(400	NUM
ajssms-5706	201	4	)	)	PUNCT
ajssms-5706	201	5	472,654	472,654	NUM
ajssms-5706	201	6	=	=	SYM
ajssms-5706	201	7	14	14	NUM
ajssms-5706	201	8	ebonyi	ebonyi	NOUN
ajssms-5706	201	9	13949	13949	NUM
ajssms-5706	201	10	n	n	NOUN
ajssms-5706	201	11	=	=	SYM
ajssms-5706	201	12	13949(400	13949(400	NUM
ajssms-5706	201	13	)	)	PUNCT
ajssms-5706	201	14	472,654	472,654	NUM
ajssms-5706	201	15	=	=	SYM
ajssms-5706	201	16	13	13	NUM
ajssms-5706	201	17	asian	asian	ADJ
ajssms-5706	201	18	journal	journal	NOUN
ajssms-5706	201	19	of	of	ADP
ajssms-5706	201	20	social	social	ADJ
ajssms-5706	201	21	sciences	sciences	PROPN
ajssms-5706	201	22	and	and	CCONJ
ajssms-5706	201	23	management	management	NOUN
ajssms-5706	201	24	studies	study	NOUN
ajssms-5706	201	25	,	,	PUNCT
ajssms-5706	201	26	2024	2024	NUM
ajssms-5706	201	27	,	,	PUNCT
ajssms-5706	201	28	11(3	11(3	NUM
ajssms-5706	201	29	):	):	PUNCT
ajssms-5706	201	30	41	41	NUM
ajssms-5706	201	31	-	-	SYM
ajssms-5706	201	32	52	52	NUM
ajssms-5706	201	33	46	46	NUM
ajssms-5706	201	34	©	©	ADP
ajssms-5706	201	35	2024	2024	NUM
ajssms-5706	201	36	by	by	ADP
ajssms-5706	201	37	the	the	DET
ajssms-5706	201	38	authors	author	NOUN
ajssms-5706	201	39	;	;	PUNCT
ajssms-5706	201	40	licensee	licensee	PROPN
ajssms-5706	201	41	asian	asian	ADJ
ajssms-5706	201	42	online	online	PROPN
ajssms-5706	201	43	journal	journal	PROPN
ajssms-5706	201	44	publishing	publishing	NOUN
ajssms-5706	201	45	group	group	NOUN
ajssms-5706	201	46	s	s	PROPN
ajssms-5706	201	47	/	/	SYM
ajssms-5706	201	48	n	n	CCONJ
ajssms-5706	201	49	geopolitical	geopolitical	ADJ
ajssms-5706	201	50	zones	zone	NOUN
ajssms-5706	201	51	selected	select	VERB
ajssms-5706	201	52	states	state	NOUN
ajssms-5706	201	53	registered	register	VERB
ajssms-5706	201	54	smes	sme	NOUN
ajssms-5706	201	55	sampled	sample	VERB
ajssms-5706	201	56	smes	sme	NOUN
ajssms-5706	201	57	5	5	NUM
ajssms-5706	201	58	south	south	ADJ
ajssms-5706	201	59	-	-	PUNCT
ajssms-5706	201	60	south	south	NOUN
ajssms-5706	201	61	rivers	river	NOUN
ajssms-5706	201	62	42306	42306	PROPN
ajssms-5706	202	1	n	n	NOUN
ajssms-5706	202	2	=	=	SYM
ajssms-5706	202	3	42306(400	42306(400	NUM
ajssms-5706	202	4	)	)	PUNCT
ajssms-5706	202	5	472,654	472,654	NUM
ajssms-5706	202	6	=	=	SYM
ajssms-5706	202	7	16	16	NUM
ajssms-5706	202	8	akwa	akwa	NOUN
ajssms-5706	202	9	ibom	ibom	NOUN
ajssms-5706	202	10	17263	17263	NUM
ajssms-5706	202	11	n	n	NOUN
ajssms-5706	202	12	=	=	SYM
ajssms-5706	202	13	17263(400	17263(400	NUM
ajssms-5706	202	14	)	)	PUNCT
ajssms-5706	202	15	472,654	472,654	NUM
ajssms-5706	202	16	=	=	SYM
ajssms-5706	202	17	16	16	NUM
ajssms-5706	202	18	delta	delta	NOUN
ajssms-5706	202	19	26651	26651	NUM
ajssms-5706	202	20	n	n	NOUN
ajssms-5706	202	21	=	=	SYM
ajssms-5706	202	22	26651(400	26651(400	NUM
ajssms-5706	202	23	)	)	PUNCT
ajssms-5706	202	24	472,654	472,654	NUM
ajssms-5706	202	25	=	=	SYM
ajssms-5706	202	26	24	24	NUM
ajssms-5706	202	27	bayelsa	bayelsa	NOUN
ajssms-5706	202	28	5863	5863	NUM
ajssms-5706	202	29	n	n	NOUN
ajssms-5706	202	30	=	=	SYM
ajssms-5706	202	31	5863(400	5863(400	NUM
ajssms-5706	202	32	)	)	PUNCT
ajssms-5706	202	33	472,654	472,654	NUM
ajssms-5706	202	34	=	=	SYM
ajssms-5706	202	35	6	6	NUM
ajssms-5706	202	36	6	6	NUM
ajssms-5706	202	37	south	south	PROPN
ajssms-5706	202	38	-	-	PUNCT
ajssms-5706	202	39	west	west	NOUN
ajssms-5706	202	40	lagos	lagos	PROPN
ajssms-5706	202	41	42067	42067	NUM
ajssms-5706	202	42	n	n	NOUN
ajssms-5706	202	43	=	=	SYM
ajssms-5706	202	44	42067(400	42067(400	NOUN
ajssms-5706	202	45	)	)	PUNCT
ajssms-5706	202	46	472,654	472,654	NUM
ajssms-5706	202	47	=	=	SYM
ajssms-5706	202	48	37	37	NUM
ajssms-5706	202	49	ondo	ondo	X
ajssms-5706	202	50	7899	7899	NUM
ajssms-5706	202	51	n	n	NOUN
ajssms-5706	202	52	=	=	SYM
ajssms-5706	202	53	7899(400	7899(400	NUM
ajssms-5706	202	54	)	)	PUNCT
ajssms-5706	202	55	472,654	472,654	NUM
ajssms-5706	202	56	=	=	SYM
ajssms-5706	202	57	8	8	NUM
ajssms-5706	202	58	ogun	ogun	NOUN
ajssms-5706	202	59	31133	31133	NUM
ajssms-5706	202	60	n	n	NOUN
ajssms-5706	202	61	=	=	SYM
ajssms-5706	202	62	31133(400	31133(400	NOUN
ajssms-5706	202	63	)	)	PUNCT
ajssms-5706	202	64	472,654	472,654	NUM
ajssms-5706	202	65	=	=	SYM
ajssms-5706	202	66	27	27	NUM
ajssms-5706	202	67	oyo	oyo	NOUN
ajssms-5706	202	68	31739	31739	NUM
ajssms-5706	202	69	n	n	NOUN
ajssms-5706	202	70	=	=	SYM
ajssms-5706	202	71	31739(400	31739(400	NUM
ajssms-5706	202	72	)	)	PUNCT
ajssms-5706	202	73	472,654	472,654	NUM
ajssms-5706	202	74	=	=	SYM
ajssms-5706	202	75	27	27	NUM
ajssms-5706	202	76	total	total	NOUN
ajssms-5706	202	77	472,654	472,654	NUM
ajssms-5706	202	78	400	400	NUM
ajssms-5706	202	79	in	in	ADP
ajssms-5706	202	80	this	this	DET
ajssms-5706	202	81	study	study	NOUN
ajssms-5706	202	82	,	,	PUNCT
ajssms-5706	202	83	a	a	DET
ajssms-5706	202	84	well	well	ADV
ajssms-5706	202	85	-	-	PUNCT
ajssms-5706	202	86	structured	structure	VERB
ajssms-5706	202	87	close	close	ADJ
ajssms-5706	202	88	ended	end	VERB
ajssms-5706	202	89	questionnaire	questionnaire	NOUN
ajssms-5706	202	90	was	be	AUX
ajssms-5706	202	91	adopted	adopt	VERB
ajssms-5706	202	92	and	and	CCONJ
ajssms-5706	202	93	administered	administer	VERB
ajssms-5706	202	94	to	to	ADP
ajssms-5706	202	95	the	the	DET
ajssms-5706	202	96	sampled	sample	VERB
ajssms-5706	202	97	smes	sme	NOUN
ajssms-5706	202	98	.	.	PUNCT
ajssms-5706	203	1	thereafter	thereafter	ADV
ajssms-5706	203	2	,	,	PUNCT
ajssms-5706	203	3	the	the	DET
ajssms-5706	203	4	collected	collect	VERB
ajssms-5706	203	5	data	datum	NOUN
ajssms-5706	203	6	were	be	AUX
ajssms-5706	203	7	subjected	subject	VERB
ajssms-5706	203	8	to	to	ADP
ajssms-5706	203	9	further	further	ADJ
ajssms-5706	203	10	analysis	analysis	NOUN
ajssms-5706	203	11	using	use	VERB
ajssms-5706	203	12	descriptive	descriptive	ADJ
ajssms-5706	203	13	,	,	PUNCT
ajssms-5706	203	14	factor	factor	NOUN
ajssms-5706	203	15	analysis	analysis	NOUN
ajssms-5706	203	16	,	,	PUNCT
ajssms-5706	203	17	pearson	pearson	NOUN
ajssms-5706	203	18	correlation	correlation	NOUN
ajssms-5706	203	19	and	and	CCONJ
ajssms-5706	203	20	multiple	multiple	ADJ
ajssms-5706	203	21	regression	regression	NOUN
ajssms-5706	203	22	analysis	analysis	NOUN
ajssms-5706	203	23	.	.	PUNCT
ajssms-5706	204	1	to	to	PART
ajssms-5706	204	2	validate	validate	VERB
ajssms-5706	204	3	the	the	DET
ajssms-5706	204	4	presence	presence	NOUN
ajssms-5706	204	5	of	of	ADP
ajssms-5706	204	6	assumptions	assumption	NOUN
ajssms-5706	204	7	of	of	ADP
ajssms-5706	204	8	linear	linear	ADJ
ajssms-5706	204	9	regression	regression	NOUN
ajssms-5706	204	10	in	in	ADP
ajssms-5706	204	11	the	the	DET
ajssms-5706	204	12	formulated	formulated	ADJ
ajssms-5706	204	13	regression	regression	NOUN
ajssms-5706	204	14	models	model	NOUN
ajssms-5706	204	15	,	,	PUNCT
ajssms-5706	204	16	the	the	DET
ajssms-5706	204	17	study	study	NOUN
ajssms-5706	204	18	conducted	conduct	VERB
ajssms-5706	204	19	some	some	DET
ajssms-5706	204	20	post	post	NOUN
ajssms-5706	204	21	estimation	estimation	NOUN
ajssms-5706	204	22	tests	test	NOUN
ajssms-5706	204	23	such	such	ADJ
ajssms-5706	204	24	as	as	ADP
ajssms-5706	204	25	normality	normality	NOUN
ajssms-5706	204	26	,	,	PUNCT
ajssms-5706	204	27	linearity	linearity	NOUN
ajssms-5706	204	28	,	,	PUNCT
ajssms-5706	204	29	and	and	CCONJ
ajssms-5706	204	30	heteroscedasticity	heteroscedasticity	NOUN
ajssms-5706	204	31	test	test	NOUN
ajssms-5706	204	32	.	.	PUNCT
ajssms-5706	205	1	the	the	DET
ajssms-5706	205	2	functional	functional	ADJ
ajssms-5706	205	3	and	and	CCONJ
ajssms-5706	205	4	linear	linear	ADJ
ajssms-5706	205	5	representations	representation	NOUN
ajssms-5706	205	6	of	of	ADP
ajssms-5706	205	7	these	these	DET
ajssms-5706	205	8	models	model	NOUN
ajssms-5706	205	9	are	be	AUX
ajssms-5706	205	10	as	as	SCONJ
ajssms-5706	205	11	follows	follow	VERB
ajssms-5706	205	12	:	:	PUNCT
ajssms-5706	206	1	functional	functional	ADJ
ajssms-5706	206	2	:	:	PUNCT
ajssms-5706	206	3	𝑉𝐿𝐶	𝑉𝐿𝐶	PROPN
ajssms-5706	206	4	=	=	SYM
ajssms-5706	206	5	𝑓(𝐹𝐴𝐶𝐼𝑇	𝑓(𝐹𝐴𝐶𝐼𝑇	PROPN
ajssms-5706	206	6	,	,	PUNCT
ajssms-5706	206	7	𝐹𝐴𝑉𝐴𝑇	𝐹𝐴𝑉𝐴𝑇	PROPN
ajssms-5706	206	8	,	,	PUNCT
ajssms-5706	206	9	𝐹𝐴𝑃𝐼𝑇	𝐹𝐴𝑃𝐼𝑇	PROPN
ajssms-5706	206	10	)	)	PUNCT
ajssms-5706	206	11	(	(	PUNCT
ajssms-5706	206	12	3.1	3.1	NUM
ajssms-5706	206	13	)	)	PUNCT
ajssms-5706	206	14	𝑁𝑉𝐶	𝑁𝑉𝐶	PROPN
ajssms-5706	206	15	=	=	SYM
ajssms-5706	206	16	𝑓(𝐹𝐴𝐶𝐼𝑇	𝑓(𝐹𝐴𝐶𝐼𝑇	PROPN
ajssms-5706	206	17	,	,	PUNCT
ajssms-5706	206	18	𝐹𝐴𝑉𝐴𝑇	𝐹𝐴𝑉𝐴𝑇	PROPN
ajssms-5706	206	19	,	,	PUNCT
ajssms-5706	206	20	𝐹𝐴𝑃𝐼𝑇	𝐹𝐴𝑃𝐼𝑇	PROPN
ajssms-5706	206	21	)	)	PUNCT
ajssms-5706	206	22	(	(	PUNCT
ajssms-5706	206	23	3.2	3.2	NUM
ajssms-5706	206	24	)	)	PUNCT
ajssms-5706	206	25	linear	linear	NOUN
ajssms-5706	206	26	:	:	PUNCT
ajssms-5706	206	27	𝑉𝐿𝐶	𝑉𝐿𝐶	PROPN
ajssms-5706	206	28	=	=	SYM
ajssms-5706	206	29	𝛼0	𝛼0	PROPN
ajssms-5706	207	1	+	+	CCONJ
ajssms-5706	207	2	𝛼1𝐹𝐴𝐶𝐼𝑇	𝛼1𝐹𝐴𝐶𝐼𝑇	ADJ
ajssms-5706	207	3	+	+	CCONJ
ajssms-5706	207	4	𝛼2𝐹𝐴𝑉𝐴𝑇	𝛼2𝐹𝐴𝑉𝐴𝑇	NOUN
ajssms-5706	207	5	+	+	CCONJ
ajssms-5706	207	6	𝛼3𝐹𝐴𝑃𝐼𝑇	𝛼3𝐹𝐴𝑃𝐼𝑇	NOUN
ajssms-5706	208	1	+	+	X
ajssms-5706	208	2	𝑈𝑡	𝑈𝑡	PROPN
ajssms-5706	208	3	(	(	PUNCT
ajssms-5706	208	4	3.3	3.3	NUM
ajssms-5706	208	5	)	)	PUNCT
ajssms-5706	208	6	𝑁𝑉𝐶	𝑁𝑉𝐶	PROPN
ajssms-5706	208	7	=	=	SYM
ajssms-5706	208	8	𝛼0	𝛼0	PROPN
ajssms-5706	208	9	+	+	CCONJ
ajssms-5706	208	10	𝛼1𝐹𝐴𝐶𝐼𝑇	𝛼1𝐹𝐴𝐶𝐼𝑇	ADJ
ajssms-5706	208	11	+	+	CCONJ
ajssms-5706	208	12	𝛼2𝐹𝐴𝑉𝐴𝑇	𝛼2𝐹𝐴𝑉𝐴𝑇	NOUN
ajssms-5706	208	13	+	+	CCONJ
ajssms-5706	208	14	𝛼3𝐹𝐴𝑃𝐼𝑇	𝛼3𝐹𝐴𝑃𝐼𝑇	NOUN
ajssms-5706	209	1	+	+	X
ajssms-5706	209	2	𝑈𝑡	𝑈𝑡	PROPN
ajssms-5706	209	3	(	(	PUNCT
ajssms-5706	209	4	3.4	3.4	NUM
ajssms-5706	209	5	)	)	PUNCT
ajssms-5706	209	6	where	where	SCONJ
ajssms-5706	209	7	:	:	PUNCT
ajssms-5706	209	8	vlc	vlc	PROPN
ajssms-5706	209	9	is	be	AUX
ajssms-5706	209	10	voluntary	voluntary	ADJ
ajssms-5706	209	11	taxpayers	taxpayer	NOUN
ajssms-5706	209	12	’	’	PART
ajssms-5706	209	13	compliance	compliance	NOUN
ajssms-5706	209	14	,	,	PUNCT
ajssms-5706	209	15	nvc	nvc	PROPN
ajssms-5706	209	16	is	be	AUX
ajssms-5706	209	17	non	non	ADJ
ajssms-5706	209	18	-	-	ADJ
ajssms-5706	209	19	voluntary	voluntary	ADJ
ajssms-5706	209	20	taxpayers	taxpayer	NOUN
ajssms-5706	209	21	’	’	PART
ajssms-5706	209	22	compliance	compliance	NOUN
ajssms-5706	209	23	,	,	PUNCT
ajssms-5706	209	24	facit	facit	PROPN
ajssms-5706	209	25	is	be	AUX
ajssms-5706	209	26	finance	finance	NOUN
ajssms-5706	209	27	act	act	NOUN
ajssms-5706	209	28	2022	2022	NUM
ajssms-5706	209	29	for	for	ADP
ajssms-5706	209	30	company	company	NOUN
ajssms-5706	209	31	income	income	NOUN
ajssms-5706	209	32	tax	tax	NOUN
ajssms-5706	209	33	favat	favat	NOUN
ajssms-5706	209	34	is	be	AUX
ajssms-5706	209	35	finance	finance	NOUN
ajssms-5706	209	36	act	act	NOUN
ajssms-5706	209	37	2022	2022	NUM
ajssms-5706	209	38	for	for	ADP
ajssms-5706	209	39	value	value	NOUN
ajssms-5706	209	40	added	add	VERB
ajssms-5706	209	41	tax	tax	NOUN
ajssms-5706	209	42	,	,	PUNCT
ajssms-5706	209	43	fapit	fapit	PROPN
ajssms-5706	209	44	is	be	AUX
ajssms-5706	209	45	finance	finance	NOUN
ajssms-5706	209	46	act	act	NOUN
ajssms-5706	209	47	2022	2022	NUM
ajssms-5706	209	48	for	for	ADP
ajssms-5706	209	49	personal	personal	ADJ
ajssms-5706	209	50	income	income	NOUN
ajssms-5706	209	51	tax	tax	NOUN
ajssms-5706	209	52	.	.	PUNCT
ajssms-5706	210	1	4	4	X
ajssms-5706	210	2	.	.	NOUN
ajssms-5706	210	3	results	result	NOUN
ajssms-5706	210	4	and	and	CCONJ
ajssms-5706	210	5	discussion	discussion	NOUN
ajssms-5706	210	6	the	the	DET
ajssms-5706	210	7	study	study	NOUN
ajssms-5706	210	8	administered	administer	VERB
ajssms-5706	210	9	400	400	NUM
ajssms-5706	210	10	questionnaires	questionnaire	NOUN
ajssms-5706	210	11	across	across	ADP
ajssms-5706	210	12	the	the	DET
ajssms-5706	210	13	selected	select	VERB
ajssms-5706	210	14	states	state	NOUN
ajssms-5706	210	15	in	in	ADP
ajssms-5706	210	16	nigeria	nigeria	PROPN
ajssms-5706	210	17	,	,	PUNCT
ajssms-5706	210	18	out	out	ADP
ajssms-5706	210	19	of	of	ADP
ajssms-5706	210	20	which	which	PRON
ajssms-5706	210	21	362	362	NUM
ajssms-5706	210	22	questionnaires	questionnaire	NOUN
ajssms-5706	210	23	were	be	AUX
ajssms-5706	210	24	retrieved	retrieve	VERB
ajssms-5706	210	25	and	and	CCONJ
ajssms-5706	210	26	completely	completely	ADV
ajssms-5706	210	27	filled	fill	VERB
ajssms-5706	210	28	.	.	PUNCT
ajssms-5706	211	1	on	on	ADP
ajssms-5706	211	2	this	this	DET
ajssms-5706	211	3	basis	basis	NOUN
ajssms-5706	211	4	,	,	PUNCT
ajssms-5706	211	5	data	datum	NOUN
ajssms-5706	211	6	collected	collect	VERB
ajssms-5706	211	7	from	from	ADP
ajssms-5706	211	8	the	the	DET
ajssms-5706	211	9	362	362	NUM
ajssms-5706	211	10	respondents	respondent	NOUN
ajssms-5706	211	11	were	be	AUX
ajssms-5706	211	12	subjected	subject	VERB
ajssms-5706	211	13	for	for	ADP
ajssms-5706	211	14	data	datum	NOUN
ajssms-5706	211	15	analysis	analysis	NOUN
ajssms-5706	211	16	.	.	PUNCT
ajssms-5706	212	1	the	the	DET
ajssms-5706	212	2	analysis	analysis	NOUN
ajssms-5706	212	3	results	result	NOUN
ajssms-5706	212	4	are	be	AUX
ajssms-5706	212	5	as	as	SCONJ
ajssms-5706	212	6	follows	follow	VERB
ajssms-5706	212	7	:	:	PUNCT
ajssms-5706	213	1	4.1	4.1	NUM
ajssms-5706	213	2	.	.	PUNCT
ajssms-5706	214	1	analysis	analysis	NOUN
ajssms-5706	214	2	of	of	ADP
ajssms-5706	214	3	the	the	DET
ajssms-5706	214	4	characteristics	characteristic	NOUN
ajssms-5706	214	5	of	of	ADP
ajssms-5706	214	6	the	the	DET
ajssms-5706	214	7	selected	select	VERB
ajssms-5706	214	8	smes	sme	NOUN
ajssms-5706	214	9	table	table	NOUN
ajssms-5706	214	10	2	2	NUM
ajssms-5706	214	11	presented	present	VERB
ajssms-5706	214	12	the	the	DET
ajssms-5706	214	13	features	feature	NOUN
ajssms-5706	214	14	of	of	ADP
ajssms-5706	214	15	the	the	DET
ajssms-5706	214	16	smes	sme	NOUN
ajssms-5706	214	17	selected	select	VERB
ajssms-5706	214	18	across	across	ADP
ajssms-5706	214	19	the	the	DET
ajssms-5706	214	20	six	six	NUM
ajssms-5706	214	21	geopolitical	geopolitical	ADJ
ajssms-5706	214	22	zones	zone	NOUN
ajssms-5706	214	23	in	in	ADP
ajssms-5706	214	24	nigeria	nigeria	PROPN
ajssms-5706	214	25	.	.	PUNCT
ajssms-5706	215	1	the	the	DET
ajssms-5706	215	2	characteristics	characteristic	NOUN
ajssms-5706	215	3	includes	include	VERB
ajssms-5706	215	4	the	the	DET
ajssms-5706	215	5	nature	nature	NOUN
ajssms-5706	215	6	of	of	ADP
ajssms-5706	215	7	the	the	DET
ajssms-5706	215	8	businesses	business	NOUN
ajssms-5706	215	9	,	,	PUNCT
ajssms-5706	215	10	number	number	NOUN
ajssms-5706	215	11	of	of	ADP
ajssms-5706	215	12	employees	employee	NOUN
ajssms-5706	215	13	,	,	PUNCT
ajssms-5706	215	14	legal	legal	ADJ
ajssms-5706	215	15	status	status	NOUN
ajssms-5706	215	16	of	of	ADP
ajssms-5706	215	17	the	the	DET
ajssms-5706	215	18	business	business	NOUN
ajssms-5706	215	19	,	,	PUNCT
ajssms-5706	215	20	capital	capital	NOUN
ajssms-5706	215	21	base	base	NOUN
ajssms-5706	215	22	employed	employ	VERB
ajssms-5706	215	23	and	and	CCONJ
ajssms-5706	215	24	year	year	NOUN
ajssms-5706	215	25	of	of	ADP
ajssms-5706	215	26	business	business	NOUN
ajssms-5706	215	27	existence	existence	NOUN
ajssms-5706	215	28	.	.	PUNCT
ajssms-5706	216	1	starting	start	VERB
ajssms-5706	216	2	with	with	ADP
ajssms-5706	216	3	the	the	DET
ajssms-5706	216	4	nature	nature	NOUN
ajssms-5706	216	5	of	of	ADP
ajssms-5706	216	6	the	the	DET
ajssms-5706	216	7	business	business	NOUN
ajssms-5706	216	8	,	,	PUNCT
ajssms-5706	216	9	the	the	DET
ajssms-5706	216	10	analysis	analysis	NOUN
ajssms-5706	216	11	result	result	NOUN
ajssms-5706	216	12	indicated	indicate	VERB
ajssms-5706	216	13	that	that	SCONJ
ajssms-5706	216	14	majority	majority	NOUN
ajssms-5706	216	15	of	of	ADP
ajssms-5706	216	16	the	the	DET
ajssms-5706	216	17	businesses	business	NOUN
ajssms-5706	216	18	,	,	PUNCT
ajssms-5706	216	19	181(50	181(50	NUM
ajssms-5706	216	20	%	%	NOUN
ajssms-5706	216	21	)	)	PUNCT
ajssms-5706	216	22	are	be	AUX
ajssms-5706	216	23	trading	trading	NOUN
ajssms-5706	216	24	and	and	CCONJ
ajssms-5706	216	25	commerce	commerce	NOUN
ajssms-5706	216	26	,	,	PUNCT
ajssms-5706	216	27	51(14.1	51(14.1	NUM
ajssms-5706	216	28	%	%	NOUN
ajssms-5706	216	29	)	)	PUNCT
ajssms-5706	216	30	are	be	AUX
ajssms-5706	216	31	manufacturing	manufacture	VERB
ajssms-5706	216	32	firms	firm	NOUN
ajssms-5706	216	33	,	,	PUNCT
ajssms-5706	216	34	106(29.3	106(29.3	NUM
ajssms-5706	216	35	%	%	NOUN
ajssms-5706	216	36	)	)	PUNCT
ajssms-5706	216	37	are	be	AUX
ajssms-5706	216	38	accommodation	accommodation	NOUN
ajssms-5706	216	39	and	and	CCONJ
ajssms-5706	216	40	food	food	NOUN
ajssms-5706	216	41	services	service	NOUN
ajssms-5706	216	42	firms	firm	NOUN
ajssms-5706	216	43	while	while	SCONJ
ajssms-5706	216	44	the	the	DET
ajssms-5706	216	45	remaining	remain	VERB
ajssms-5706	216	46	24(6.6	24(6.6	NUM
ajssms-5706	216	47	%	%	NOUN
ajssms-5706	216	48	)	)	PUNCT
ajssms-5706	216	49	are	be	AUX
ajssms-5706	216	50	agricultural	agricultural	ADJ
ajssms-5706	216	51	businesses	business	NOUN
ajssms-5706	216	52	.	.	PUNCT
ajssms-5706	217	1	this	this	PRON
ajssms-5706	217	2	implies	imply	VERB
ajssms-5706	217	3	that	that	SCONJ
ajssms-5706	217	4	most	most	ADJ
ajssms-5706	217	5	of	of	ADP
ajssms-5706	217	6	the	the	DET
ajssms-5706	217	7	businesses	business	NOUN
ajssms-5706	217	8	under	under	ADP
ajssms-5706	217	9	consideration	consideration	NOUN
ajssms-5706	217	10	are	be	AUX
ajssms-5706	217	11	grouped	group	VERB
ajssms-5706	217	12	as	as	ADP
ajssms-5706	217	13	trading	trading	NOUN
ajssms-5706	217	14	and	and	CCONJ
ajssms-5706	217	15	commerce	commerce	NOUN
ajssms-5706	217	16	that	that	PRON
ajssms-5706	217	17	is	be	AUX
ajssms-5706	217	18	,	,	PUNCT
ajssms-5706	217	19	buying	buy	VERB
ajssms-5706	217	20	and	and	CCONJ
ajssms-5706	217	21	selling	selling	NOUN
ajssms-5706	217	22	of	of	ADP
ajssms-5706	217	23	goods	good	NOUN
ajssms-5706	217	24	and	and	CCONJ
ajssms-5706	217	25	services	service	NOUN
ajssms-5706	217	26	either	either	CCONJ
ajssms-5706	217	27	locally	locally	ADV
ajssms-5706	217	28	or	or	CCONJ
ajssms-5706	217	29	internationally	internationally	ADV
ajssms-5706	217	30	.	.	PUNCT
ajssms-5706	218	1	also	also	ADV
ajssms-5706	218	2	,	,	PUNCT
ajssms-5706	218	3	it	it	PRON
ajssms-5706	218	4	was	be	AUX
ajssms-5706	218	5	disclosed	disclose	VERB
ajssms-5706	218	6	in	in	ADP
ajssms-5706	218	7	the	the	DET
ajssms-5706	218	8	table	table	NOUN
ajssms-5706	218	9	that	that	SCONJ
ajssms-5706	218	10	94(26	94(26	NUM
ajssms-5706	218	11	%	%	NOUN
ajssms-5706	218	12	)	)	PUNCT
ajssms-5706	218	13	of	of	ADP
ajssms-5706	218	14	the	the	DET
ajssms-5706	218	15	smes	sme	NOUN
ajssms-5706	218	16	under	under	ADP
ajssms-5706	218	17	consideration	consideration	NOUN
ajssms-5706	218	18	had	have	VERB
ajssms-5706	218	19	a	a	DET
ajssms-5706	218	20	number	number	NOUN
ajssms-5706	218	21	of	of	ADP
ajssms-5706	218	22	employees	employee	NOUN
ajssms-5706	218	23	less	less	ADJ
ajssms-5706	218	24	than	than	ADP
ajssms-5706	218	25	5	5	NUM
ajssms-5706	218	26	,	,	PUNCT
ajssms-5706	218	27	111(30.7	111(30.7	NUM
ajssms-5706	218	28	%	%	NOUN
ajssms-5706	218	29	)	)	PUNCT
ajssms-5706	218	30	had	have	VERB
ajssms-5706	218	31	a	a	DET
ajssms-5706	218	32	number	number	NOUN
ajssms-5706	218	33	of	of	ADP
ajssms-5706	218	34	employees	employee	NOUN
ajssms-5706	218	35	ranging	range	VERB
ajssms-5706	218	36	from	from	ADP
ajssms-5706	218	37	6	6	NUM
ajssms-5706	218	38	-	-	SYM
ajssms-5706	218	39	10	10	NUM
ajssms-5706	218	40	,	,	PUNCT
ajssms-5706	218	41	96(26.5	96(26.5	NUM
ajssms-5706	218	42	%	%	NOUN
ajssms-5706	218	43	)	)	PUNCT
ajssms-5706	218	44	had	have	VERB
ajssms-5706	218	45	a	a	DET
ajssms-5706	218	46	number	number	NOUN
ajssms-5706	218	47	of	of	ADP
ajssms-5706	218	48	employees	employee	NOUN
ajssms-5706	218	49	ranging	range	VERB
ajssms-5706	218	50	from	from	ADP
ajssms-5706	218	51	11	11	NUM
ajssms-5706	218	52	-	-	SYM
ajssms-5706	218	53	15	15	NUM
ajssms-5706	218	54	while	while	SCONJ
ajssms-5706	218	55	the	the	DET
ajssms-5706	218	56	remaining	remain	VERB
ajssms-5706	218	57	61(16.9	61(16.9	ADJ
ajssms-5706	218	58	%	%	NOUN
ajssms-5706	218	59	)	)	PUNCT
ajssms-5706	218	60	of	of	ADP
ajssms-5706	218	61	the	the	DET
ajssms-5706	218	62	smes	sme	NOUN
ajssms-5706	218	63	had	have	VERB
ajssms-5706	218	64	a	a	DET
ajssms-5706	218	65	number	number	NOUN
ajssms-5706	218	66	of	of	ADP
ajssms-5706	218	67	employees	employee	NOUN
ajssms-5706	218	68	ranging	range	VERB
ajssms-5706	218	69	from	from	ADP
ajssms-5706	218	70	16	16	NUM
ajssms-5706	218	71	and	and	CCONJ
ajssms-5706	218	72	above	above	ADV
ajssms-5706	218	73	.	.	PUNCT
ajssms-5706	219	1	by	by	ADP
ajssms-5706	219	2	implication	implication	NOUN
ajssms-5706	219	3	,	,	PUNCT
ajssms-5706	219	4	most	most	ADJ
ajssms-5706	219	5	of	of	ADP
ajssms-5706	219	6	the	the	DET
ajssms-5706	219	7	smes	sme	NOUN
ajssms-5706	219	8	under	under	ADP
ajssms-5706	219	9	consideration	consideration	NOUN
ajssms-5706	219	10	has	have	VERB
ajssms-5706	219	11	a	a	DET
ajssms-5706	219	12	number	number	NOUN
ajssms-5706	219	13	of	of	ADP
ajssms-5706	219	14	employees	employee	NOUN
ajssms-5706	219	15	ranging	range	VERB
ajssms-5706	219	16	from	from	ADP
ajssms-5706	219	17	6	6	NUM
ajssms-5706	219	18	-	-	SYM
ajssms-5706	219	19	10	10	NUM
ajssms-5706	219	20	.	.	PUNCT
ajssms-5706	220	1	this	this	PRON
ajssms-5706	220	2	shows	show	VERB
ajssms-5706	220	3	that	that	SCONJ
ajssms-5706	220	4	most	most	ADJ
ajssms-5706	220	5	of	of	ADP
ajssms-5706	220	6	these	these	DET
ajssms-5706	220	7	businesses	business	NOUN
ajssms-5706	220	8	had	have	VERB
ajssms-5706	220	9	financial	financial	ADJ
ajssms-5706	220	10	capacity	capacity	NOUN
ajssms-5706	220	11	to	to	PART
ajssms-5706	220	12	keep	keep	VERB
ajssms-5706	220	13	more	more	ADJ
ajssms-5706	220	14	than	than	ADP
ajssms-5706	220	15	5	5	NUM
ajssms-5706	220	16	employees	employee	NOUN
ajssms-5706	220	17	in	in	ADP
ajssms-5706	220	18	their	their	PRON
ajssms-5706	220	19	businesses	business	NOUN
ajssms-5706	220	20	as	as	SCONJ
ajssms-5706	220	21	they	they	PRON
ajssms-5706	220	22	significantly	significantly	ADV
ajssms-5706	220	23	contribute	contribute	VERB
ajssms-5706	220	24	to	to	ADP
ajssms-5706	220	25	the	the	DET
ajssms-5706	220	26	smooth	smooth	ADJ
ajssms-5706	220	27	running	running	NOUN
ajssms-5706	220	28	of	of	ADP
ajssms-5706	220	29	the	the	DET
ajssms-5706	220	30	businesses	business	NOUN
ajssms-5706	220	31	.	.	PUNCT
ajssms-5706	221	1	also	also	ADV
ajssms-5706	221	2	,	,	PUNCT
ajssms-5706	221	3	60(16.6	60(16.6	ADJ
ajssms-5706	221	4	%	%	NOUN
ajssms-5706	221	5	)	)	PUNCT
ajssms-5706	221	6	of	of	ADP
ajssms-5706	221	7	the	the	DET
ajssms-5706	221	8	smes	sme	NOUN
ajssms-5706	221	9	under	under	ADP
ajssms-5706	221	10	consideration	consideration	NOUN
ajssms-5706	221	11	are	be	AUX
ajssms-5706	221	12	sole	sole	ADJ
ajssms-5706	221	13	proprietorship	proprietorship	NOUN
ajssms-5706	221	14	entities	entity	NOUN
ajssms-5706	221	15	,	,	PUNCT
ajssms-5706	221	16	27(7.5	27(7.5	NUM
ajssms-5706	221	17	%	%	NOUN
ajssms-5706	221	18	)	)	PUNCT
ajssms-5706	221	19	practice	practice	NOUN
ajssms-5706	221	20	partnership	partnership	NOUN
ajssms-5706	221	21	form	form	NOUN
ajssms-5706	221	22	of	of	ADP
ajssms-5706	221	23	business	business	NOUN
ajssms-5706	221	24	,	,	PUNCT
ajssms-5706	221	25	33(9.1	33(9.1	NUM
ajssms-5706	221	26	%	%	NOUN
ajssms-5706	221	27	)	)	PUNCT
ajssms-5706	221	28	are	be	AUX
ajssms-5706	221	29	joint	joint	ADJ
ajssms-5706	221	30	ventures	venture	NOUN
ajssms-5706	221	31	,	,	PUNCT
ajssms-5706	221	32	66(18.2	66(18.2	ADJ
ajssms-5706	221	33	%	%	NOUN
ajssms-5706	221	34	)	)	PUNCT
ajssms-5706	222	1	are	be	AUX
ajssms-5706	222	2	cooperatives	cooperative	NOUN
ajssms-5706	222	3	while	while	SCONJ
ajssms-5706	222	4	176(48.6	176(48.6	NUM
ajssms-5706	222	5	%	%	NOUN
ajssms-5706	222	6	)	)	PUNCT
ajssms-5706	222	7	are	be	AUX
ajssms-5706	222	8	private	private	ADJ
ajssms-5706	222	9	limited	limited	ADJ
ajssms-5706	222	10	liability	liability	NOUN
ajssms-5706	222	11	companies	company	NOUN
ajssms-5706	222	12	.	.	PUNCT
ajssms-5706	223	1	this	this	PRON
ajssms-5706	223	2	indicated	indicate	VERB
ajssms-5706	223	3	that	that	SCONJ
ajssms-5706	223	4	most	most	ADJ
ajssms-5706	223	5	of	of	ADP
ajssms-5706	223	6	the	the	DET
ajssms-5706	223	7	businesses	business	NOUN
ajssms-5706	223	8	under	under	ADP
ajssms-5706	223	9	consideration	consideration	NOUN
ajssms-5706	223	10	across	across	ADP
ajssms-5706	223	11	the	the	DET
ajssms-5706	223	12	geopolitical	geopolitical	ADJ
ajssms-5706	223	13	zones	zone	NOUN
ajssms-5706	223	14	in	in	ADP
ajssms-5706	223	15	nigeria	nigeria	PROPN
ajssms-5706	223	16	are	be	AUX
ajssms-5706	223	17	private	private	ADJ
ajssms-5706	223	18	limited	limited	ADJ
ajssms-5706	223	19	liability	liability	NOUN
ajssms-5706	223	20	companies	company	NOUN
ajssms-5706	223	21	which	which	PRON
ajssms-5706	223	22	aim	aim	VERB
ajssms-5706	223	23	to	to	PART
ajssms-5706	223	24	abide	abide	VERB
ajssms-5706	223	25	with	with	ADP
ajssms-5706	223	26	the	the	DET
ajssms-5706	223	27	established	establish	VERB
ajssms-5706	223	28	law	law	NOUN
ajssms-5706	223	29	on	on	ADP
ajssms-5706	223	30	taxation	taxation	NOUN
ajssms-5706	223	31	for	for	ADP
ajssms-5706	223	32	their	their	PRON
ajssms-5706	223	33	sustainability	sustainability	NOUN
ajssms-5706	223	34	in	in	ADP
ajssms-5706	223	35	their	their	PRON
ajssms-5706	223	36	respective	respective	ADJ
ajssms-5706	223	37	industries	industry	NOUN
ajssms-5706	223	38	.	.	PUNCT
ajssms-5706	224	1	in	in	ADP
ajssms-5706	224	2	addition	addition	NOUN
ajssms-5706	224	3	,	,	PUNCT
ajssms-5706	224	4	most	most	ADJ
ajssms-5706	224	5	of	of	ADP
ajssms-5706	224	6	the	the	DET
ajssms-5706	224	7	smes	sme	NOUN
ajssms-5706	224	8	under	under	ADP
ajssms-5706	224	9	consideration	consideration	NOUN
ajssms-5706	224	10	are	be	AUX
ajssms-5706	224	11	established	establish	VERB
ajssms-5706	224	12	on	on	ADP
ajssms-5706	224	13	a	a	DET
ajssms-5706	224	14	capital	capital	NOUN
ajssms-5706	224	15	base	base	NOUN
ajssms-5706	224	16	ranging	range	VERB
ajssms-5706	224	17	from	from	ADP
ajssms-5706	224	18	6	6	NUM
ajssms-5706	224	19	-	-	SYM
ajssms-5706	224	20	10	10	NUM
ajssms-5706	224	21	million	million	NUM
ajssms-5706	224	22	naira	naira	NOUN
ajssms-5706	224	23	,	,	PUNCT
ajssms-5706	224	24	46(12.7	46(12.7	NUM
ajssms-5706	224	25	%	%	NOUN
ajssms-5706	224	26	)	)	PUNCT
ajssms-5706	224	27	are	be	AUX
ajssms-5706	224	28	established	establish	VERB
ajssms-5706	224	29	on	on	ADP
ajssms-5706	224	30	a	a	DET
ajssms-5706	224	31	capital	capital	NOUN
ajssms-5706	224	32	base	base	NOUN
ajssms-5706	224	33	ranging	range	VERB
ajssms-5706	224	34	below	below	ADP
ajssms-5706	224	35	1	1	NUM
ajssms-5706	224	36	million	million	NUM
ajssms-5706	224	37	,	,	PUNCT
ajssms-5706	224	38	102(28.2	102(28.2	NUM
ajssms-5706	224	39	%	%	NOUN
ajssms-5706	224	40	)	)	PUNCT
ajssms-5706	224	41	are	be	AUX
ajssms-5706	224	42	established	establish	VERB
ajssms-5706	224	43	on	on	ADP
ajssms-5706	224	44	a	a	DET
ajssms-5706	224	45	capital	capital	NOUN
ajssms-5706	224	46	base	base	NOUN
ajssms-5706	224	47	ranging	range	VERB
ajssms-5706	224	48	from	from	ADP
ajssms-5706	224	49	1	1	NUM
ajssms-5706	224	50	-	-	SYM
ajssms-5706	224	51	5	5	NUM
ajssms-5706	224	52	million	million	NUM
ajssms-5706	224	53	while	while	SCONJ
ajssms-5706	224	54	81(22.4	81(22.4	NUM
ajssms-5706	224	55	%	%	NOUN
ajssms-5706	224	56	)	)	PUNCT
ajssms-5706	224	57	are	be	AUX
ajssms-5706	224	58	established	establish	VERB
ajssms-5706	224	59	on	on	ADP
ajssms-5706	224	60	a	a	DET
ajssms-5706	224	61	capital	capital	NOUN
ajssms-5706	224	62	base	base	NOUN
ajssms-5706	224	63	ranging	range	VERB
ajssms-5706	224	64	above	above	ADP
ajssms-5706	224	65	10	10	NUM
ajssms-5706	224	66	million	million	NUM
ajssms-5706	224	67	.	.	PUNCT
ajssms-5706	225	1	this	this	PRON
ajssms-5706	225	2	shows	show	VERB
ajssms-5706	225	3	that	that	SCONJ
ajssms-5706	225	4	most	most	ADJ
ajssms-5706	225	5	of	of	ADP
ajssms-5706	225	6	the	the	DET
ajssms-5706	225	7	smes	sme	NOUN
ajssms-5706	225	8	across	across	ADP
ajssms-5706	225	9	the	the	DET
ajssms-5706	225	10	geopolitical	geopolitical	ADJ
ajssms-5706	225	11	zones	zone	NOUN
ajssms-5706	225	12	in	in	ADP
ajssms-5706	225	13	nigeria	nigeria	PROPN
ajssms-5706	225	14	have	have	VERB
ajssms-5706	225	15	the	the	DET
ajssms-5706	225	16	financial	financial	ADJ
ajssms-5706	225	17	capability	capability	NOUN
ajssms-5706	225	18	to	to	PART
ajssms-5706	225	19	comply	comply	VERB
ajssms-5706	225	20	with	with	ADP
ajssms-5706	225	21	the	the	DET
ajssms-5706	225	22	tax	tax	NOUN
ajssms-5706	225	23	regulations	regulation	NOUN
ajssms-5706	225	24	and	and	CCONJ
ajssms-5706	225	25	rates	rate	NOUN
ajssms-5706	225	26	.	.	PUNCT
ajssms-5706	226	1	finally	finally	ADV
ajssms-5706	226	2	,	,	PUNCT
ajssms-5706	226	3	most	most	ADJ
ajssms-5706	226	4	of	of	ADP
ajssms-5706	226	5	the	the	DET
ajssms-5706	226	6	smes	sme	NOUN
ajssms-5706	226	7	166(45.9	166(45.9	NUM
ajssms-5706	226	8	%	%	NOUN
ajssms-5706	226	9	)	)	PUNCT
ajssms-5706	226	10	had	have	VERB
ajssms-5706	226	11	a	a	DET
ajssms-5706	226	12	year	year	NOUN
ajssms-5706	226	13	of	of	ADP
ajssms-5706	226	14	existence	existence	NOUN
ajssms-5706	226	15	ranging	range	VERB
ajssms-5706	226	16	from	from	ADP
ajssms-5706	226	17	11	11	NUM
ajssms-5706	226	18	-	-	SYM
ajssms-5706	226	19	15	15	NUM
ajssms-5706	226	20	years	year	NOUN
ajssms-5706	226	21	,	,	PUNCT
ajssms-5706	226	22	107(29.6	107(29.6	NUM
ajssms-5706	226	23	%	%	NOUN
ajssms-5706	226	24	)	)	PUNCT
ajssms-5706	226	25	had	have	VERB
ajssms-5706	226	26	a	a	DET
ajssms-5706	226	27	year	year	NOUN
ajssms-5706	226	28	of	of	ADP
ajssms-5706	226	29	existence	existence	NOUN
ajssms-5706	226	30	ranging	range	VERB
ajssms-5706	226	31	from	from	ADP
ajssms-5706	226	32	6	6	NUM
ajssms-5706	226	33	-	-	SYM
ajssms-5706	226	34	10	10	NUM
ajssms-5706	226	35	years	year	NOUN
ajssms-5706	226	36	,	,	PUNCT
ajssms-5706	226	37	54(14.9	54(14.9	NUM
ajssms-5706	226	38	%	%	NOUN
ajssms-5706	226	39	)	)	PUNCT
ajssms-5706	226	40	had	have	VERB
ajssms-5706	226	41	a	a	DET
ajssms-5706	226	42	year	year	NOUN
ajssms-5706	226	43	of	of	ADP
ajssms-5706	226	44	existence	existence	NOUN
ajssms-5706	226	45	ranging	range	VERB
ajssms-5706	226	46	from	from	ADP
ajssms-5706	226	47	1	1	NUM
ajssms-5706	226	48	-	-	SYM
ajssms-5706	226	49	5	5	NUM
ajssms-5706	226	50	years	year	NOUN
ajssms-5706	226	51	while	while	SCONJ
ajssms-5706	226	52	35(9.7	35(9.7	NUM
ajssms-5706	226	53	%	%	NOUN
ajssms-5706	226	54	)	)	PUNCT
ajssms-5706	226	55	had	have	VERB
ajssms-5706	226	56	a	a	DET
ajssms-5706	226	57	year	year	NOUN
ajssms-5706	226	58	of	of	ADP
ajssms-5706	226	59	existence	existence	NOUN
ajssms-5706	226	60	ranging	range	VERB
ajssms-5706	226	61	from	from	ADP
ajssms-5706	226	62	16	16	NUM
ajssms-5706	226	63	-	-	SYM
ajssms-5706	226	64	20	20	NUM
ajssms-5706	226	65	years	year	NOUN
ajssms-5706	226	66	.	.	PUNCT
ajssms-5706	227	1	table	table	NOUN
ajssms-5706	227	2	2	2	NUM
ajssms-5706	227	3	.	.	PUNCT
ajssms-5706	227	4	descriptive	descriptive	ADJ
ajssms-5706	227	5	analysis	analysis	NOUN
ajssms-5706	227	6	of	of	ADP
ajssms-5706	227	7	the	the	DET
ajssms-5706	227	8	characteristics	characteristic	NOUN
ajssms-5706	227	9	of	of	ADP
ajssms-5706	227	10	the	the	DET
ajssms-5706	227	11	selected	select	VERB
ajssms-5706	227	12	smes	sme	NOUN
ajssms-5706	227	13	.	.	PUNCT
ajssms-5706	228	1	characteristics	characteristic	NOUN
ajssms-5706	228	2	frequency	frequency	NOUN
ajssms-5706	228	3	(	(	PUNCT
ajssms-5706	228	4	n	n	CCONJ
ajssms-5706	228	5	)	)	PUNCT
ajssms-5706	228	6	percentage	percentage	NOUN
ajssms-5706	228	7	(	(	PUNCT
ajssms-5706	228	8	%	%	INTJ
ajssms-5706	228	9	)	)	PUNCT
ajssms-5706	228	10	nature	nature	NOUN
ajssms-5706	228	11	of	of	ADP
ajssms-5706	228	12	business	business	NOUN
ajssms-5706	228	13	manufacturing	manufacture	VERB
ajssms-5706	228	14	51	51	NUM
ajssms-5706	228	15	trading	trading	NOUN
ajssms-5706	228	16	and	and	CCONJ
ajssms-5706	228	17	commerce	commerce	NOUN
ajssms-5706	228	18	181	181	NUM
ajssms-5706	228	19	accommodation	accommodation	NOUN
ajssms-5706	228	20	and	and	CCONJ
ajssms-5706	228	21	food	food	NOUN
ajssms-5706	228	22	services	service	NOUN
ajssms-5706	228	23	106	106	NUM
ajssms-5706	228	24	agriculture	agriculture	NOUN
ajssms-5706	228	25	24	24	NUM
ajssms-5706	228	26	number	number	NOUN
ajssms-5706	228	27	of	of	ADP
ajssms-5706	228	28	employees	employee	NOUN
ajssms-5706	228	29	less	less	ADJ
ajssms-5706	228	30	than	than	ADP
ajssms-5706	228	31	5	5	NUM
ajssms-5706	228	32	94	94	NUM
ajssms-5706	228	33	6	6	NUM
ajssms-5706	228	34	-	-	SYM
ajssms-5706	228	35	10	10	NUM
ajssms-5706	228	36	111	111	NUM
ajssms-5706	228	37	11	11	NUM
ajssms-5706	228	38	-	-	SYM
ajssms-5706	228	39	15	15	NUM
ajssms-5706	228	40	96	96	NUM
ajssms-5706	228	41	16	16	NUM
ajssms-5706	228	42	and	and	CCONJ
ajssms-5706	228	43	above	above	ADP
ajssms-5706	228	44	61	61	NUM
ajssms-5706	228	45	asian	asian	ADJ
ajssms-5706	228	46	journal	journal	NOUN
ajssms-5706	228	47	of	of	ADP
ajssms-5706	228	48	social	social	ADJ
ajssms-5706	228	49	sciences	sciences	PROPN
ajssms-5706	228	50	and	and	CCONJ
ajssms-5706	228	51	management	management	NOUN
ajssms-5706	228	52	studies	study	NOUN
ajssms-5706	228	53	,	,	PUNCT
ajssms-5706	228	54	2024	2024	NUM
ajssms-5706	228	55	,	,	PUNCT
ajssms-5706	228	56	11(3	11(3	NUM
ajssms-5706	228	57	):	):	PUNCT
ajssms-5706	228	58	41	41	NUM
ajssms-5706	228	59	-	-	SYM
ajssms-5706	228	60	52	52	NUM
ajssms-5706	228	61	47	47	NUM
ajssms-5706	228	62	©	©	ADP
ajssms-5706	228	63	2024	2024	NUM
ajssms-5706	228	64	by	by	ADP
ajssms-5706	228	65	the	the	DET
ajssms-5706	228	66	authors	author	NOUN
ajssms-5706	228	67	;	;	PUNCT
ajssms-5706	228	68	licensee	licensee	PROPN
ajssms-5706	228	69	asian	asian	ADJ
ajssms-5706	228	70	online	online	PROPN
ajssms-5706	228	71	journal	journal	PROPN
ajssms-5706	228	72	publishing	publishing	PROPN
ajssms-5706	228	73	group	group	PROPN
ajssms-5706	228	74	characteristics	characteristics	PROPN
ajssms-5706	228	75	frequency	frequency	NOUN
ajssms-5706	228	76	(	(	PUNCT
ajssms-5706	228	77	n	n	CCONJ
ajssms-5706	228	78	)	)	PUNCT
ajssms-5706	228	79	percentage	percentage	NOUN
ajssms-5706	228	80	(	(	PUNCT
ajssms-5706	228	81	%	%	INTJ
ajssms-5706	228	82	)	)	PUNCT
ajssms-5706	228	83	legitimate	legitimate	ADJ
ajssms-5706	228	84	status	status	NOUN
ajssms-5706	228	85	sole	sole	ADJ
ajssms-5706	228	86	proprietorship	proprietorship	NOUN
ajssms-5706	228	87	60	60	NUM
ajssms-5706	228	88	partnership	partnership	NOUN
ajssms-5706	228	89	27	27	NUM
ajssms-5706	228	90	joint	joint	ADJ
ajssms-5706	228	91	venture	venture	NOUN
ajssms-5706	228	92	33	33	NUM
ajssms-5706	228	93	cooperative	cooperative	ADJ
ajssms-5706	228	94	66	66	NUM
ajssms-5706	228	95	private	private	ADJ
ajssms-5706	228	96	limited	limited	ADJ
ajssms-5706	228	97	liability	liability	NOUN
ajssms-5706	228	98	company	company	NOUN
ajssms-5706	228	99	176	176	NUM
ajssms-5706	228	100	capital	capital	NOUN
ajssms-5706	228	101	base	base	NOUN
ajssms-5706	228	102	below	below	ADP
ajssms-5706	228	103	1	1	NUM
ajssms-5706	228	104	million	million	NUM
ajssms-5706	228	105	46	46	NUM
ajssms-5706	228	106	1	1	NUM
ajssms-5706	228	107	-	-	SYM
ajssms-5706	228	108	5	5	NUM
ajssms-5706	228	109	million	million	NUM
ajssms-5706	228	110	102	102	NUM
ajssms-5706	228	111	6	6	NUM
ajssms-5706	228	112	-	-	SYM
ajssms-5706	228	113	10	10	NUM
ajssms-5706	228	114	million	million	NUM
ajssms-5706	228	115	133	133	NUM
ajssms-5706	228	116	above	above	ADP
ajssms-5706	228	117	10	10	NUM
ajssms-5706	228	118	million	million	NUM
ajssms-5706	228	119	81	81	NUM
ajssms-5706	228	120	age	age	NOUN
ajssms-5706	228	121	of	of	ADP
ajssms-5706	228	122	the	the	DET
ajssms-5706	228	123	business	business	NOUN
ajssms-5706	228	124	1	1	NUM
ajssms-5706	228	125	-	-	SYM
ajssms-5706	228	126	5	5	NUM
ajssms-5706	228	127	years	year	NOUN
ajssms-5706	228	128	54	54	NUM
ajssms-5706	228	129	6	6	NUM
ajssms-5706	228	130	-	-	SYM
ajssms-5706	228	131	10	10	NUM
ajssms-5706	228	132	years	year	NOUN
ajssms-5706	228	133	107	107	NUM
ajssms-5706	228	134	11	11	NUM
ajssms-5706	228	135	-	-	SYM
ajssms-5706	228	136	15	15	NUM
ajssms-5706	228	137	years	year	NOUN
ajssms-5706	228	138	166	166	NUM
ajssms-5706	228	139	16	16	NUM
ajssms-5706	228	140	-	-	SYM
ajssms-5706	228	141	20	20	NUM
ajssms-5706	228	142	years	year	NOUN
ajssms-5706	228	143	35	35	NUM
ajssms-5706	228	144	4.2	4.2	NUM
ajssms-5706	228	145	.	.	PUNCT
ajssms-5706	229	1	analysis	analysis	NOUN
ajssms-5706	229	2	of	of	ADP
ajssms-5706	229	3	the	the	DET
ajssms-5706	229	4	items	item	NOUN
ajssms-5706	229	5	on	on	ADP
ajssms-5706	229	6	the	the	DET
ajssms-5706	229	7	questionnaire	questionnaire	NOUN
ajssms-5706	229	8	to	to	PART
ajssms-5706	229	9	examine	examine	VERB
ajssms-5706	229	10	the	the	DET
ajssms-5706	229	11	responses	response	NOUN
ajssms-5706	229	12	of	of	ADP
ajssms-5706	229	13	the	the	DET
ajssms-5706	229	14	respondents	respondent	NOUN
ajssms-5706	229	15	as	as	SCONJ
ajssms-5706	229	16	regards	regard	VERB
ajssms-5706	229	17	the	the	DET
ajssms-5706	229	18	items	item	NOUN
ajssms-5706	229	19	on	on	ADP
ajssms-5706	229	20	the	the	DET
ajssms-5706	229	21	questionnaire	questionnaire	NOUN
ajssms-5706	229	22	,	,	PUNCT
ajssms-5706	229	23	mean	mean	ADJ
ajssms-5706	229	24	and	and	CCONJ
ajssms-5706	229	25	standard	standard	ADJ
ajssms-5706	229	26	deviation	deviation	NOUN
ajssms-5706	229	27	were	be	AUX
ajssms-5706	229	28	used	use	VERB
ajssms-5706	229	29	.	.	PUNCT
ajssms-5706	230	1	the	the	DET
ajssms-5706	230	2	benchmark	benchmark	NOUN
ajssms-5706	230	3	on	on	ADP
ajssms-5706	230	4	each	each	DET
ajssms-5706	230	5	item	item	NOUN
ajssms-5706	230	6	raised	raise	VERB
ajssms-5706	230	7	under	under	ADP
ajssms-5706	230	8	each	each	DET
ajssms-5706	230	9	variable	variable	NOUN
ajssms-5706	230	10	is	be	AUX
ajssms-5706	230	11	2.5	2.5	NUM
ajssms-5706	230	12	as	as	SCONJ
ajssms-5706	230	13	the	the	DET
ajssms-5706	230	14	questionnaire	questionnaire	NOUN
ajssms-5706	230	15	adopted	adopt	VERB
ajssms-5706	230	16	5likert	5likert	NUM
ajssms-5706	230	17	scale	scale	NOUN
ajssms-5706	230	18	scoring	scoring	NOUN
ajssms-5706	230	19	system	system	NOUN
ajssms-5706	230	20	.	.	PUNCT
ajssms-5706	231	1	thus	thus	ADV
ajssms-5706	231	2	,	,	PUNCT
ajssms-5706	231	3	mean	mean	ADJ
ajssms-5706	231	4	value	value	NOUN
ajssms-5706	231	5	above	above	ADP
ajssms-5706	231	6	2.5	2.5	NUM
ajssms-5706	231	7	indicated	indicate	VERB
ajssms-5706	231	8	that	that	SCONJ
ajssms-5706	231	9	most	most	ADJ
ajssms-5706	231	10	of	of	ADP
ajssms-5706	231	11	the	the	DET
ajssms-5706	231	12	respondents	respondent	NOUN
ajssms-5706	231	13	agreed	agree	VERB
ajssms-5706	231	14	while	while	SCONJ
ajssms-5706	231	15	mean	mean	ADJ
ajssms-5706	231	16	value	value	NOUN
ajssms-5706	231	17	less	less	ADJ
ajssms-5706	231	18	than	than	ADP
ajssms-5706	231	19	2.5	2.5	NUM
ajssms-5706	231	20	implies	imply	VERB
ajssms-5706	231	21	that	that	SCONJ
ajssms-5706	231	22	,	,	PUNCT
ajssms-5706	231	23	the	the	DET
ajssms-5706	231	24	respondents	respondent	NOUN
ajssms-5706	231	25	disagreed	disagree	VERB
ajssms-5706	231	26	.	.	PUNCT
ajssms-5706	232	1	these	these	DET
ajssms-5706	232	2	items	item	NOUN
ajssms-5706	232	3	were	be	AUX
ajssms-5706	232	4	grouped	group	VERB
ajssms-5706	232	5	based	base	VERB
ajssms-5706	232	6	on	on	ADP
ajssms-5706	232	7	the	the	DET
ajssms-5706	232	8	variables	variable	NOUN
ajssms-5706	232	9	under	under	ADP
ajssms-5706	232	10	consideration	consideration	NOUN
ajssms-5706	232	11	.	.	PUNCT
ajssms-5706	233	1	as	as	SCONJ
ajssms-5706	233	2	presented	present	VERB
ajssms-5706	233	3	in	in	ADP
ajssms-5706	233	4	table	table	NOUN
ajssms-5706	233	5	3	3	NUM
ajssms-5706	233	6	most	most	ADJ
ajssms-5706	233	7	of	of	ADP
ajssms-5706	233	8	the	the	DET
ajssms-5706	233	9	respondents	respondent	NOUN
ajssms-5706	233	10	agreed	agree	VERB
ajssms-5706	233	11	that	that	SCONJ
ajssms-5706	233	12	they	they	PRON
ajssms-5706	233	13	voluntarily	voluntarily	ADV
ajssms-5706	233	14	pay	pay	VERB
ajssms-5706	233	15	their	their	PRON
ajssms-5706	233	16	taxes	taxis	NOUN
ajssms-5706	233	17	regularly	regularly	ADV
ajssms-5706	233	18	.	.	PUNCT
ajssms-5706	234	1	this	this	PRON
ajssms-5706	234	2	might	might	AUX
ajssms-5706	234	3	be	be	AUX
ajssms-5706	234	4	attributed	attribute	VERB
ajssms-5706	234	5	to	to	ADP
ajssms-5706	234	6	the	the	DET
ajssms-5706	234	7	fact	fact	NOUN
ajssms-5706	234	8	that	that	SCONJ
ajssms-5706	234	9	they	they	PRON
ajssms-5706	234	10	benefit	benefit	VERB
ajssms-5706	234	11	from	from	ADP
ajssms-5706	234	12	the	the	DET
ajssms-5706	234	13	taxes	taxis	NOUN
ajssms-5706	234	14	paid	pay	VERB
ajssms-5706	234	15	to	to	ADP
ajssms-5706	234	16	the	the	DET
ajssms-5706	234	17	government	government	NOUN
ajssms-5706	234	18	as	as	SCONJ
ajssms-5706	234	19	claimed	claim	VERB
ajssms-5706	234	20	.	.	PUNCT
ajssms-5706	235	1	though	though	ADV
ajssms-5706	235	2	,	,	PUNCT
ajssms-5706	235	3	they	they	PRON
ajssms-5706	235	4	claimed	claim	VERB
ajssms-5706	235	5	not	not	PART
ajssms-5706	235	6	to	to	PART
ajssms-5706	235	7	disclose	disclose	VERB
ajssms-5706	235	8	their	their	PRON
ajssms-5706	235	9	actual	actual	ADJ
ajssms-5706	235	10	returns	return	NOUN
ajssms-5706	235	11	to	to	ADP
ajssms-5706	235	12	the	the	DET
ajssms-5706	235	13	government	government	NOUN
ajssms-5706	235	14	since	since	SCONJ
ajssms-5706	235	15	they	they	PRON
ajssms-5706	235	16	are	be	AUX
ajssms-5706	235	17	not	not	PART
ajssms-5706	235	18	satisfied	satisfied	ADJ
ajssms-5706	235	19	with	with	ADP
ajssms-5706	235	20	the	the	DET
ajssms-5706	235	21	government	government	NOUN
ajssms-5706	235	22	’s	’s	PART
ajssms-5706	235	23	performance	performance	NOUN
ajssms-5706	235	24	.	.	PUNCT
ajssms-5706	236	1	this	this	PRON
ajssms-5706	236	2	indicated	indicate	VERB
ajssms-5706	236	3	that	that	SCONJ
ajssms-5706	236	4	most	most	ADJ
ajssms-5706	236	5	of	of	ADP
ajssms-5706	236	6	the	the	DET
ajssms-5706	236	7	smes	sme	NOUN
ajssms-5706	236	8	owners	owner	NOUN
ajssms-5706	236	9	across	across	ADP
ajssms-5706	236	10	the	the	DET
ajssms-5706	236	11	geopolitical	geopolitical	ADJ
ajssms-5706	236	12	zones	zone	NOUN
ajssms-5706	236	13	in	in	ADP
ajssms-5706	236	14	nigeria	nigeria	PROPN
ajssms-5706	236	15	voluntary	voluntary	ADJ
ajssms-5706	236	16	comply	comply	NOUN
ajssms-5706	236	17	with	with	ADP
ajssms-5706	236	18	tax	tax	NOUN
ajssms-5706	236	19	regulation	regulation	NOUN
ajssms-5706	236	20	though	though	SCONJ
ajssms-5706	236	21	not	not	PART
ajssms-5706	236	22	at	at	ADP
ajssms-5706	236	23	a	a	DET
ajssms-5706	236	24	transparent	transparent	ADJ
ajssms-5706	236	25	level	level	NOUN
ajssms-5706	236	26	.	.	PUNCT
ajssms-5706	237	1	this	this	PRON
ajssms-5706	237	2	is	be	AUX
ajssms-5706	237	3	because	because	SCONJ
ajssms-5706	237	4	,	,	PUNCT
ajssms-5706	237	5	most	most	ADJ
ajssms-5706	237	6	of	of	ADP
ajssms-5706	237	7	the	the	DET
ajssms-5706	237	8	smes	sme	NOUN
ajssms-5706	237	9	owners	owner	NOUN
ajssms-5706	237	10	do	do	AUX
ajssms-5706	237	11	not	not	PART
ajssms-5706	237	12	disclose	disclose	VERB
ajssms-5706	237	13	their	their	PRON
ajssms-5706	237	14	actual	actual	ADJ
ajssms-5706	237	15	financial	financial	ADJ
ajssms-5706	237	16	capacity	capacity	NOUN
ajssms-5706	237	17	to	to	ADP
ajssms-5706	237	18	the	the	DET
ajssms-5706	237	19	government	government	NOUN
ajssms-5706	237	20	in	in	ADP
ajssms-5706	237	21	other	other	ADJ
ajssms-5706	237	22	to	to	PART
ajssms-5706	237	23	reduce	reduce	VERB
ajssms-5706	237	24	their	their	PRON
ajssms-5706	237	25	tax	tax	NOUN
ajssms-5706	237	26	dues	due	NOUN
ajssms-5706	237	27	.	.	PUNCT
ajssms-5706	238	1	also	also	ADV
ajssms-5706	238	2	,	,	PUNCT
ajssms-5706	238	3	for	for	ADP
ajssms-5706	238	4	items	item	NOUN
ajssms-5706	238	5	on	on	ADP
ajssms-5706	238	6	non	non	ADJ
ajssms-5706	238	7	-	-	ADJ
ajssms-5706	238	8	voluntary	voluntary	ADJ
ajssms-5706	238	9	compliance	compliance	NOUN
ajssms-5706	238	10	construct	construct	NOUN
ajssms-5706	238	11	,	,	PUNCT
ajssms-5706	238	12	the	the	DET
ajssms-5706	238	13	respondents	respondent	NOUN
ajssms-5706	238	14	agreed	agree	VERB
ajssms-5706	238	15	that	that	SCONJ
ajssms-5706	238	16	they	they	PRON
ajssms-5706	238	17	pay	pay	VERB
ajssms-5706	238	18	their	their	PRON
ajssms-5706	238	19	tax	tax	NOUN
ajssms-5706	238	20	dues	due	NOUN
ajssms-5706	238	21	often	often	ADV
ajssms-5706	238	22	due	due	ADJ
ajssms-5706	238	23	to	to	ADP
ajssms-5706	238	24	the	the	DET
ajssms-5706	238	25	fear	fear	NOUN
ajssms-5706	238	26	of	of	ADP
ajssms-5706	238	27	legal	legal	ADJ
ajssms-5706	238	28	actions	action	NOUN
ajssms-5706	238	29	by	by	ADP
ajssms-5706	238	30	the	the	DET
ajssms-5706	238	31	government	government	NOUN
ajssms-5706	238	32	.	.	PUNCT
ajssms-5706	239	1	also	also	ADV
ajssms-5706	239	2	,	,	PUNCT
ajssms-5706	239	3	they	they	PRON
ajssms-5706	239	4	claimed	claim	VERB
ajssms-5706	239	5	that	that	SCONJ
ajssms-5706	239	6	they	they	PRON
ajssms-5706	239	7	lack	lack	VERB
ajssms-5706	239	8	trust	trust	NOUN
ajssms-5706	239	9	in	in	ADP
ajssms-5706	239	10	government	government	NOUN
ajssms-5706	239	11	’s	’s	PART
ajssms-5706	239	12	use	use	NOUN
ajssms-5706	239	13	of	of	ADP
ajssms-5706	239	14	public	public	ADJ
ajssms-5706	239	15	funds	fund	NOUN
ajssms-5706	239	16	as	as	SCONJ
ajssms-5706	239	17	many	many	ADJ
ajssms-5706	239	18	of	of	ADP
ajssms-5706	239	19	the	the	DET
ajssms-5706	239	20	state	state	NOUN
ajssms-5706	239	21	government	government	NOUN
ajssms-5706	239	22	lacks	lack	VERB
ajssms-5706	239	23	adequate	adequate	ADJ
ajssms-5706	239	24	evidence	evidence	NOUN
ajssms-5706	239	25	for	for	ADP
ajssms-5706	239	26	proper	proper	ADJ
ajssms-5706	239	27	management	management	NOUN
ajssms-5706	239	28	of	of	ADP
ajssms-5706	239	29	public	public	ADJ
ajssms-5706	239	30	funds	fund	NOUN
ajssms-5706	239	31	.	.	PUNCT
ajssms-5706	240	1	thus	thus	ADV
ajssms-5706	240	2	,	,	PUNCT
ajssms-5706	240	3	they	they	PRON
ajssms-5706	240	4	became	become	VERB
ajssms-5706	240	5	unsatisfied	unsatisfied	ADJ
ajssms-5706	240	6	with	with	ADP
ajssms-5706	240	7	the	the	DET
ajssms-5706	240	8	transparency	transparency	NOUN
ajssms-5706	240	9	of	of	ADP
ajssms-5706	240	10	the	the	DET
ajssms-5706	240	11	tax	tax	NOUN
ajssms-5706	240	12	system	system	NOUN
ajssms-5706	240	13	practiced	practice	VERB
ajssms-5706	240	14	at	at	ADP
ajssms-5706	240	15	the	the	DET
ajssms-5706	240	16	state	state	NOUN
ajssms-5706	240	17	level	level	NOUN
ajssms-5706	240	18	.	.	PUNCT
ajssms-5706	241	1	finally	finally	ADV
ajssms-5706	241	2	,	,	PUNCT
ajssms-5706	241	3	they	they	PRON
ajssms-5706	241	4	agreed	agree	VERB
ajssms-5706	241	5	that	that	SCONJ
ajssms-5706	241	6	the	the	DET
ajssms-5706	241	7	complexity	complexity	NOUN
ajssms-5706	241	8	of	of	ADP
ajssms-5706	241	9	tax	tax	NOUN
ajssms-5706	241	10	regulations	regulation	NOUN
ajssms-5706	241	11	discourages	discourage	VERB
ajssms-5706	241	12	them	they	PRON
ajssms-5706	241	13	from	from	ADP
ajssms-5706	241	14	paying	pay	VERB
ajssms-5706	241	15	taxes	taxis	NOUN
ajssms-5706	241	16	as	as	ADP
ajssms-5706	241	17	and	and	CCONJ
ajssms-5706	241	18	when	when	SCONJ
ajssms-5706	241	19	due	due	ADJ
ajssms-5706	241	20	.	.	PUNCT
ajssms-5706	242	1	this	this	PRON
ajssms-5706	242	2	indicated	indicate	VERB
ajssms-5706	242	3	that	that	SCONJ
ajssms-5706	242	4	most	most	ADJ
ajssms-5706	242	5	of	of	ADP
ajssms-5706	242	6	the	the	DET
ajssms-5706	242	7	smes	sme	NOUN
ajssms-5706	242	8	owners	owner	NOUN
ajssms-5706	242	9	lack	lack	VERB
ajssms-5706	242	10	motivation	motivation	NOUN
ajssms-5706	242	11	to	to	PART
ajssms-5706	242	12	voluntarily	voluntarily	ADV
ajssms-5706	242	13	comply	comply	VERB
ajssms-5706	242	14	with	with	ADP
ajssms-5706	242	15	tax	tax	NOUN
ajssms-5706	242	16	regulations	regulation	NOUN
ajssms-5706	242	17	.	.	PUNCT
ajssms-5706	243	1	this	this	PRON
ajssms-5706	243	2	might	might	AUX
ajssms-5706	243	3	be	be	AUX
ajssms-5706	243	4	as	as	ADP
ajssms-5706	243	5	a	a	DET
ajssms-5706	243	6	result	result	NOUN
ajssms-5706	243	7	of	of	ADP
ajssms-5706	243	8	the	the	DET
ajssms-5706	243	9	government	government	NOUN
ajssms-5706	243	10	’s	’s	PART
ajssms-5706	243	11	lack	lack	NOUN
ajssms-5706	243	12	of	of	ADP
ajssms-5706	243	13	evidence	evidence	NOUN
ajssms-5706	243	14	for	for	ADP
ajssms-5706	243	15	proper	proper	ADJ
ajssms-5706	243	16	management	management	NOUN
ajssms-5706	243	17	of	of	ADP
ajssms-5706	243	18	fund	fund	NOUN
ajssms-5706	243	19	generated	generate	VERB
ajssms-5706	243	20	through	through	ADP
ajssms-5706	243	21	taxation	taxation	NOUN
ajssms-5706	243	22	.	.	PUNCT
ajssms-5706	244	1	table	table	NOUN
ajssms-5706	244	2	3	3	NUM
ajssms-5706	244	3	.	.	PUNCT
ajssms-5706	244	4	descriptive	descriptive	ADJ
ajssms-5706	244	5	analysis	analysis	NOUN
ajssms-5706	244	6	of	of	ADP
ajssms-5706	244	7	items	item	NOUN
ajssms-5706	244	8	raised	raise	VERB
ajssms-5706	244	9	on	on	ADP
ajssms-5706	244	10	tax	tax	NOUN
ajssms-5706	244	11	compliance	compliance	NOUN
ajssms-5706	244	12	among	among	ADP
ajssms-5706	244	13	smes	sme	NOUN
ajssms-5706	244	14	in	in	ADP
ajssms-5706	244	15	nigeria	nigeria	PROPN
ajssms-5706	244	16	.	.	PUNCT
ajssms-5706	245	1	proxies	proxy	NOUN
ajssms-5706	245	2	items	item	NOUN
ajssms-5706	245	3	mean	mean	VERB
ajssms-5706	245	4	standard	standard	ADJ
ajssms-5706	245	5	deviation	deviation	NOUN
ajssms-5706	245	6	decision	decision	NOUN
ajssms-5706	245	7	voluntary	voluntary	ADJ
ajssms-5706	245	8	compliance	compliance	NOUN
ajssms-5706	245	9	i	i	PRON
ajssms-5706	245	10	voluntarily	voluntarily	ADV
ajssms-5706	245	11	pay	pay	VERB
ajssms-5706	245	12	my	my	PRON
ajssms-5706	245	13	taxes	taxis	NOUN
ajssms-5706	245	14	regularly	regularly	ADV
ajssms-5706	245	15	2.92	2.92	NUM
ajssms-5706	245	16	0.843	0.843	NUM
ajssms-5706	245	17	agreed	agree	VERB
ajssms-5706	245	18	i	i	PRON
ajssms-5706	245	19	benefit	benefit	VERB
ajssms-5706	245	20	from	from	ADP
ajssms-5706	245	21	the	the	DET
ajssms-5706	245	22	taxes	taxis	NOUN
ajssms-5706	245	23	paid	pay	VERB
ajssms-5706	245	24	to	to	ADP
ajssms-5706	245	25	the	the	DET
ajssms-5706	245	26	government	government	NOUN
ajssms-5706	245	27	3.70	3.70	NUM
ajssms-5706	245	28	1.330	1.330	NUM
ajssms-5706	245	29	agreed	agree	VERB
ajssms-5706	245	30	i	i	PRON
ajssms-5706	245	31	disclose	disclose	VERB
ajssms-5706	245	32	my	my	PRON
ajssms-5706	245	33	actual	actual	ADJ
ajssms-5706	245	34	returns	return	NOUN
ajssms-5706	245	35	to	to	ADP
ajssms-5706	245	36	the	the	DET
ajssms-5706	245	37	government	government	NOUN
ajssms-5706	245	38	2.01	2.01	NUM
ajssms-5706	245	39	1.222	1.222	NUM
ajssms-5706	245	40	disagreed	disagree	VERB
ajssms-5706	245	41	i	i	PRON
ajssms-5706	245	42	am	be	AUX
ajssms-5706	245	43	satisfied	satisfied	ADJ
ajssms-5706	245	44	with	with	ADP
ajssms-5706	245	45	the	the	DET
ajssms-5706	245	46	government	government	NOUN
ajssms-5706	245	47	's	's	PART
ajssms-5706	245	48	performance	performance	NOUN
ajssms-5706	245	49	2.09	2.09	NUM
ajssms-5706	245	50	0.905	0.905	NUM
ajssms-5706	245	51	disagreed	disagree	VERB
ajssms-5706	245	52	non	non	ADJ
ajssms-5706	245	53	-	-	ADJ
ajssms-5706	245	54	voluntary	voluntary	ADJ
ajssms-5706	245	55	compliance	compliance	NOUN
ajssms-5706	245	56	the	the	DET
ajssms-5706	245	57	fear	fear	NOUN
ajssms-5706	245	58	of	of	ADP
ajssms-5706	245	59	legal	legal	ADJ
ajssms-5706	245	60	action	action	NOUN
ajssms-5706	245	61	made	make	VERB
ajssms-5706	245	62	me	i	PRON
ajssms-5706	245	63	pay	pay	VERB
ajssms-5706	245	64	my	my	PRON
ajssms-5706	245	65	tax	tax	NOUN
ajssms-5706	245	66	dues	due	NOUN
ajssms-5706	245	67	often	often	ADV
ajssms-5706	245	68	3.87	3.87	NUM
ajssms-5706	245	69	1.122	1.122	NUM
ajssms-5706	245	70	agreed	agree	VERB
ajssms-5706	245	71	i	i	PRON
ajssms-5706	245	72	have	have	VERB
ajssms-5706	245	73	lack	lack	NOUN
ajssms-5706	245	74	of	of	ADP
ajssms-5706	245	75	trust	trust	NOUN
ajssms-5706	245	76	in	in	ADP
ajssms-5706	245	77	the	the	DET
ajssms-5706	245	78	government	government	NOUN
ajssms-5706	245	79	's	's	PART
ajssms-5706	245	80	use	use	NOUN
ajssms-5706	245	81	of	of	ADP
ajssms-5706	245	82	public	public	ADJ
ajssms-5706	245	83	funds	fund	NOUN
ajssms-5706	245	84	2.52	2.52	NUM
ajssms-5706	245	85	0.763	0.763	NUM
ajssms-5706	245	86	agreed	agree	VERB
ajssms-5706	245	87	i	i	PRON
ajssms-5706	245	88	'm	be	AUX
ajssms-5706	245	89	not	not	PART
ajssms-5706	245	90	satisfied	satisfied	ADJ
ajssms-5706	245	91	with	with	ADP
ajssms-5706	245	92	the	the	DET
ajssms-5706	245	93	transparency	transparency	NOUN
ajssms-5706	245	94	of	of	ADP
ajssms-5706	245	95	the	the	DET
ajssms-5706	245	96	tax	tax	NOUN
ajssms-5706	245	97	system	system	NOUN
ajssms-5706	245	98	practiced	practice	VERB
ajssms-5706	245	99	in	in	ADP
ajssms-5706	245	100	my	my	PRON
ajssms-5706	245	101	state	state	NOUN
ajssms-5706	245	102	2.86	2.86	NUM
ajssms-5706	245	103	0.726	0.726	NUM
ajssms-5706	245	104	agreed	agree	VERB
ajssms-5706	245	105	the	the	DET
ajssms-5706	245	106	complexity	complexity	NOUN
ajssms-5706	245	107	of	of	ADP
ajssms-5706	245	108	tax	tax	NOUN
ajssms-5706	245	109	regulations	regulation	NOUN
ajssms-5706	245	110	discourages	discourage	VERB
ajssms-5706	245	111	me	i	PRON
ajssms-5706	245	112	from	from	ADP
ajssms-5706	245	113	paying	pay	VERB
ajssms-5706	245	114	tax	tax	NOUN
ajssms-5706	245	115	as	as	ADP
ajssms-5706	245	116	and	and	CCONJ
ajssms-5706	245	117	when	when	SCONJ
ajssms-5706	245	118	due	due	ADJ
ajssms-5706	245	119	.	.	NOUN
ajssms-5706	246	1	2.77	2.77	NUM
ajssms-5706	246	2	0.652	0.652	NUM
ajssms-5706	246	3	agreed	agree	VERB
ajssms-5706	246	4	table	table	NOUN
ajssms-5706	246	5	4	4	NUM
ajssms-5706	246	6	presented	present	VERB
ajssms-5706	246	7	the	the	DET
ajssms-5706	246	8	items	item	NOUN
ajssms-5706	246	9	raised	raise	VERB
ajssms-5706	246	10	on	on	ADP
ajssms-5706	246	11	the	the	DET
ajssms-5706	246	12	constructs	construct	NOUN
ajssms-5706	246	13	of	of	ADP
ajssms-5706	246	14	finance	finance	NOUN
ajssms-5706	246	15	act	act	VERB
ajssms-5706	246	16	2022	2022	NUM
ajssms-5706	246	17	in	in	ADP
ajssms-5706	246	18	nigeria	nigeria	PROPN
ajssms-5706	246	19	on	on	ADP
ajssms-5706	246	20	different	different	ADJ
ajssms-5706	246	21	forms	form	NOUN
ajssms-5706	246	22	of	of	ADP
ajssms-5706	246	23	taxes	taxis	NOUN
ajssms-5706	246	24	such	such	ADJ
ajssms-5706	246	25	as	as	ADP
ajssms-5706	246	26	cit	cit	ADJ
ajssms-5706	246	27	,	,	PUNCT
ajssms-5706	246	28	vat	vat	NOUN
ajssms-5706	246	29	,	,	PUNCT
ajssms-5706	246	30	and	and	CCONJ
ajssms-5706	246	31	pit	pit	NOUN
ajssms-5706	246	32	.	.	PUNCT
ajssms-5706	247	1	for	for	ADP
ajssms-5706	247	2	the	the	DET
ajssms-5706	247	3	reforms	reform	NOUN
ajssms-5706	247	4	on	on	ADP
ajssms-5706	247	5	cit	cit	PROPN
ajssms-5706	247	6	,	,	PUNCT
ajssms-5706	247	7	respondents	respondent	NOUN
ajssms-5706	247	8	agreed	agree	VERB
ajssms-5706	247	9	that	that	SCONJ
ajssms-5706	247	10	they	they	PRON
ajssms-5706	247	11	are	be	AUX
ajssms-5706	247	12	fully	fully	ADV
ajssms-5706	247	13	aware	aware	ADJ
ajssms-5706	247	14	of	of	ADP
ajssms-5706	247	15	the	the	DET
ajssms-5706	247	16	provision	provision	NOUN
ajssms-5706	247	17	introduced	introduce	VERB
ajssms-5706	247	18	in	in	ADP
ajssms-5706	247	19	the	the	DET
ajssms-5706	247	20	finance	finance	NOUN
ajssms-5706	247	21	act	act	NOUN
ajssms-5706	247	22	2022	2022	NUM
ajssms-5706	247	23	relating	relate	VERB
ajssms-5706	247	24	to	to	ADP
ajssms-5706	247	25	cit	cit	PROPN
ajssms-5706	247	26	and	and	CCONJ
ajssms-5706	247	27	they	they	PRON
ajssms-5706	247	28	have	have	AUX
ajssms-5706	247	29	taken	take	VERB
ajssms-5706	247	30	voluntary	voluntary	ADJ
ajssms-5706	247	31	measures	measure	NOUN
ajssms-5706	247	32	to	to	PART
ajssms-5706	247	33	comply	comply	VERB
ajssms-5706	247	34	with	with	ADP
ajssms-5706	247	35	the	the	DET
ajssms-5706	247	36	changes	change	NOUN
ajssms-5706	247	37	made	make	VERB
ajssms-5706	247	38	in	in	ADP
ajssms-5706	247	39	cit	cit	PROPN
ajssms-5706	247	40	regulation	regulation	NOUN
ajssms-5706	247	41	introduced	introduce	VERB
ajssms-5706	247	42	in	in	ADP
ajssms-5706	247	43	the	the	DET
ajssms-5706	247	44	reformed	reformed	PROPN
ajssms-5706	247	45	finance	finance	PROPN
ajssms-5706	247	46	act	act	VERB
ajssms-5706	247	47	2022	2022	NUM
ajssms-5706	247	48	.	.	PUNCT
ajssms-5706	248	1	this	this	PRON
ajssms-5706	248	2	could	could	AUX
ajssms-5706	248	3	be	be	AUX
ajssms-5706	248	4	evidenced	evidence	VERB
ajssms-5706	248	5	in	in	ADP
ajssms-5706	248	6	the	the	DET
ajssms-5706	248	7	various	various	ADJ
ajssms-5706	248	8	action	action	NOUN
ajssms-5706	248	9	taken	take	VERB
ajssms-5706	248	10	such	such	ADJ
ajssms-5706	248	11	as	as	ADP
ajssms-5706	248	12	consultations	consultation	NOUN
ajssms-5706	248	13	with	with	ADP
ajssms-5706	248	14	tax	tax	NOUN
ajssms-5706	248	15	advisors	advisor	NOUN
ajssms-5706	248	16	on	on	ADP
ajssms-5706	248	17	how	how	SCONJ
ajssms-5706	248	18	to	to	PART
ajssms-5706	248	19	adhere	adhere	VERB
ajssms-5706	248	20	to	to	ADP
ajssms-5706	248	21	the	the	DET
ajssms-5706	248	22	changes	change	NOUN
ajssms-5706	248	23	.	.	PUNCT
ajssms-5706	249	1	the	the	DET
ajssms-5706	249	2	respondents	respondent	NOUN
ajssms-5706	249	3	also	also	ADV
ajssms-5706	249	4	agreed	agree	VERB
ajssms-5706	249	5	that	that	SCONJ
ajssms-5706	249	6	the	the	DET
ajssms-5706	249	7	reforms	reform	NOUN
ajssms-5706	249	8	of	of	ADP
ajssms-5706	249	9	the	the	DET
ajssms-5706	249	10	finance	finance	NOUN
ajssms-5706	249	11	act	act	NOUN
ajssms-5706	249	12	2022	2022	NUM
ajssms-5706	249	13	positively	positively	ADV
ajssms-5706	249	14	influence	influence	VERB
ajssms-5706	249	15	the	the	DET
ajssms-5706	249	16	financial	financial	ADJ
ajssms-5706	249	17	status	status	NOUN
ajssms-5706	249	18	of	of	ADP
ajssms-5706	249	19	their	their	PRON
ajssms-5706	249	20	respective	respective	ADJ
ajssms-5706	249	21	companies	company	NOUN
ajssms-5706	249	22	.	.	PUNCT
ajssms-5706	250	1	this	this	PRON
ajssms-5706	250	2	indicted	indict	VERB
ajssms-5706	250	3	that	that	SCONJ
ajssms-5706	250	4	the	the	DET
ajssms-5706	250	5	reforms	reform	NOUN
ajssms-5706	250	6	made	make	VERB
ajssms-5706	250	7	on	on	ADP
ajssms-5706	250	8	cit	cit	PROPN
ajssms-5706	250	9	could	could	AUX
ajssms-5706	250	10	stimulate	stimulate	VERB
ajssms-5706	250	11	a	a	DET
ajssms-5706	250	12	positive	positive	ADJ
ajssms-5706	250	13	impact	impact	NOUN
ajssms-5706	250	14	on	on	ADP
ajssms-5706	250	15	the	the	DET
ajssms-5706	250	16	compliance	compliance	NOUN
ajssms-5706	250	17	of	of	ADP
ajssms-5706	250	18	taxpayers	taxpayer	NOUN
ajssms-5706	250	19	among	among	ADP
ajssms-5706	250	20	smes	sme	NOUN
ajssms-5706	250	21	owners	owner	NOUN
ajssms-5706	250	22	in	in	ADP
ajssms-5706	250	23	nigeria	nigeria	PROPN
ajssms-5706	250	24	.	.	PUNCT
ajssms-5706	251	1	this	this	PRON
ajssms-5706	251	2	might	might	AUX
ajssms-5706	251	3	be	be	AUX
ajssms-5706	251	4	attributed	attribute	VERB
ajssms-5706	251	5	to	to	ADP
ajssms-5706	251	6	the	the	DET
ajssms-5706	251	7	fact	fact	NOUN
ajssms-5706	251	8	that	that	SCONJ
ajssms-5706	251	9	these	these	DET
ajssms-5706	251	10	changes	change	NOUN
ajssms-5706	251	11	on	on	ADP
ajssms-5706	251	12	the	the	DET
ajssms-5706	251	13	cit	cit	PROPN
ajssms-5706	251	14	through	through	ADP
ajssms-5706	251	15	the	the	DET
ajssms-5706	251	16	finance	finance	NOUN
ajssms-5706	251	17	act	act	NOUN
ajssms-5706	251	18	2022	2022	NUM
ajssms-5706	251	19	stimulates	stimulate	VERB
ajssms-5706	251	20	sustainability	sustainability	NOUN
ajssms-5706	251	21	of	of	ADP
ajssms-5706	251	22	the	the	DET
ajssms-5706	251	23	business	business	NOUN
ajssms-5706	251	24	firms	firm	NOUN
ajssms-5706	251	25	in	in	ADP
ajssms-5706	251	26	their	their	PRON
ajssms-5706	251	27	respective	respective	ADJ
ajssms-5706	251	28	industry	industry	NOUN
ajssms-5706	251	29	and	and	CCONJ
ajssms-5706	251	30	they	they	PRON
ajssms-5706	251	31	significantly	significantly	ADV
ajssms-5706	251	32	contribute	contribute	VERB
ajssms-5706	251	33	to	to	ADP
ajssms-5706	251	34	the	the	DET
ajssms-5706	251	35	growth	growth	NOUN
ajssms-5706	251	36	and	and	CCONJ
ajssms-5706	251	37	development	development	NOUN
ajssms-5706	251	38	of	of	ADP
ajssms-5706	251	39	nigeria	nigeria	PROPN
ajssms-5706	251	40	economy	economy	NOUN
ajssms-5706	251	41	.	.	PUNCT
ajssms-5706	252	1	thus	thus	ADV
ajssms-5706	252	2	,	,	PUNCT
ajssms-5706	252	3	these	these	DET
ajssms-5706	252	4	reforms	reform	NOUN
ajssms-5706	252	5	are	be	AUX
ajssms-5706	252	6	in	in	ADP
ajssms-5706	252	7	favour	favour	NOUN
ajssms-5706	252	8	of	of	ADP
ajssms-5706	252	9	the	the	DET
ajssms-5706	252	10	various	various	ADJ
ajssms-5706	252	11	business	business	NOUN
ajssms-5706	252	12	firms	firm	NOUN
ajssms-5706	252	13	.	.	PUNCT
ajssms-5706	253	1	for	for	ADP
ajssms-5706	253	2	reforms	reform	NOUN
ajssms-5706	253	3	on	on	ADP
ajssms-5706	253	4	vat	vat	NOUN
ajssms-5706	253	5	,	,	PUNCT
ajssms-5706	253	6	the	the	DET
ajssms-5706	253	7	respondents	respondent	NOUN
ajssms-5706	253	8	agreed	agree	VERB
ajssms-5706	253	9	that	that	SCONJ
ajssms-5706	253	10	their	their	PRON
ajssms-5706	253	11	respective	respective	ADJ
ajssms-5706	253	12	companies	company	NOUN
ajssms-5706	253	13	are	be	AUX
ajssms-5706	253	14	fully	fully	ADV
ajssms-5706	253	15	prepared	prepared	ADJ
ajssms-5706	253	16	to	to	PART
ajssms-5706	253	17	comply	comply	VERB
ajssms-5706	253	18	with	with	ADP
ajssms-5706	253	19	the	the	DET
ajssms-5706	253	20	changes	change	NOUN
ajssms-5706	253	21	in	in	ADP
ajssms-5706	253	22	vat	vat	NOUN
ajssms-5706	253	23	regulations	regulation	NOUN
ajssms-5706	253	24	as	as	SCONJ
ajssms-5706	253	25	introduced	introduce	VERB
ajssms-5706	253	26	by	by	ADP
ajssms-5706	253	27	the	the	DET
ajssms-5706	253	28	finance	finance	NOUN
ajssms-5706	253	29	act	act	NOUN
ajssms-5706	253	30	2022	2022	NUM
ajssms-5706	253	31	.	.	PUNCT
ajssms-5706	254	1	also	also	ADV
ajssms-5706	254	2	,	,	PUNCT
ajssms-5706	254	3	the	the	DET
ajssms-5706	254	4	respondents	respondent	NOUN
ajssms-5706	254	5	are	be	AUX
ajssms-5706	254	6	satisfied	satisfied	ADJ
ajssms-5706	254	7	with	with	ADP
ajssms-5706	254	8	the	the	DET
ajssms-5706	254	9	communication	communication	NOUN
ajssms-5706	254	10	and	and	CCONJ
ajssms-5706	254	11	guidance	guidance	NOUN
ajssms-5706	254	12	provided	provide	VERB
ajssms-5706	254	13	by	by	ADP
ajssms-5706	254	14	relevant	relevant	ADJ
ajssms-5706	254	15	authorities	authority	NOUN
ajssms-5706	254	16	as	as	SCONJ
ajssms-5706	254	17	regards	regard	VERB
ajssms-5706	254	18	the	the	DET
ajssms-5706	254	19	changes	change	NOUN
ajssms-5706	254	20	in	in	ADP
ajssms-5706	254	21	the	the	DET
ajssms-5706	254	22	vat	vat	NOUN
ajssms-5706	254	23	.	.	PUNCT
ajssms-5706	255	1	however	however	ADV
ajssms-5706	255	2	,	,	PUNCT
ajssms-5706	255	3	the	the	DET
ajssms-5706	255	4	respondents	respondent	NOUN
ajssms-5706	255	5	asserted	assert	VERB
ajssms-5706	255	6	that	that	SCONJ
ajssms-5706	255	7	the	the	DET
ajssms-5706	255	8	changes	change	NOUN
ajssms-5706	255	9	in	in	ADP
ajssms-5706	255	10	vat	vat	NOUN
ajssms-5706	255	11	negatively	negatively	ADV
ajssms-5706	255	12	contribute	contribute	VERB
ajssms-5706	255	13	to	to	ADP
ajssms-5706	255	14	their	their	PRON
ajssms-5706	255	15	business	business	NOUN
ajssms-5706	255	16	operations	operation	NOUN
ajssms-5706	255	17	.	.	PUNCT
ajssms-5706	256	1	this	this	PRON
ajssms-5706	256	2	might	might	AUX
ajssms-5706	256	3	be	be	AUX
ajssms-5706	256	4	attributed	attribute	VERB
ajssms-5706	256	5	to	to	ADP
ajssms-5706	256	6	the	the	DET
ajssms-5706	256	7	fact	fact	NOUN
ajssms-5706	256	8	that	that	SCONJ
ajssms-5706	256	9	at	at	ADP
ajssms-5706	256	10	the	the	DET
ajssms-5706	256	11	long	long	ADJ
ajssms-5706	256	12	run	run	NOUN
ajssms-5706	256	13	,	,	PUNCT
ajssms-5706	256	14	increase	increase	VERB
ajssms-5706	256	15	in	in	ADP
ajssms-5706	256	16	the	the	DET
ajssms-5706	256	17	vat	vat	NOUN
ajssms-5706	256	18	rate	rate	NOUN
ajssms-5706	256	19	by	by	ADP
ajssms-5706	256	20	50	50	NUM
ajssms-5706	256	21	%	%	NOUN
ajssms-5706	256	22	would	would	AUX
ajssms-5706	256	23	result	result	VERB
ajssms-5706	256	24	to	to	PART
ajssms-5706	256	25	decline	decline	VERB
ajssms-5706	256	26	in	in	ADP
ajssms-5706	256	27	sales	sale	NOUN
ajssms-5706	256	28	and	and	CCONJ
ajssms-5706	256	29	profit	profit	NOUN
ajssms-5706	256	30	trends	trend	NOUN
ajssms-5706	256	31	.	.	PUNCT
ajssms-5706	257	1	finally	finally	ADV
ajssms-5706	257	2	,	,	PUNCT
ajssms-5706	257	3	the	the	DET
ajssms-5706	257	4	respondents	respondent	NOUN
ajssms-5706	257	5	failed	fail	VERB
ajssms-5706	257	6	to	to	PART
ajssms-5706	257	7	support	support	VERB
ajssms-5706	257	8	the	the	DET
ajssms-5706	257	9	vat	vat	NOUN
ajssms-5706	257	10	registration	registration	NOUN
ajssms-5706	257	11	threshold	threshold	NOUN
ajssms-5706	257	12	for	for	ADP
ajssms-5706	257	13	business	business	NOUN
ajssms-5706	257	14	as	as	SCONJ
ajssms-5706	257	15	it	it	PRON
ajssms-5706	257	16	would	would	AUX
ajssms-5706	257	17	cause	cause	VERB
ajssms-5706	257	18	a	a	DET
ajssms-5706	257	19	great	great	ADJ
ajssms-5706	257	20	damage	damage	NOUN
ajssms-5706	257	21	to	to	ADP
ajssms-5706	257	22	business	business	NOUN
ajssms-5706	257	23	survival	survival	NOUN
ajssms-5706	257	24	in	in	ADP
ajssms-5706	257	25	the	the	DET
ajssms-5706	257	26	industry	industry	NOUN
ajssms-5706	257	27	in	in	ADP
ajssms-5706	257	28	the	the	DET
ajssms-5706	257	29	long	long	ADJ
ajssms-5706	257	30	run	run	NOUN
ajssms-5706	257	31	.	.	PUNCT
ajssms-5706	258	1	this	this	PRON
ajssms-5706	258	2	indicated	indicate	VERB
ajssms-5706	258	3	that	that	SCONJ
ajssms-5706	258	4	the	the	DET
ajssms-5706	258	5	reforms	reform	NOUN
ajssms-5706	258	6	on	on	ADP
ajssms-5706	258	7	vat	vat	NOUN
ajssms-5706	258	8	in	in	ADP
ajssms-5706	258	9	the	the	DET
ajssms-5706	258	10	finance	finance	NOUN
ajssms-5706	258	11	act	act	NOUN
ajssms-5706	258	12	2022	2022	NUM
ajssms-5706	258	13	could	could	AUX
ajssms-5706	258	14	stimulate	stimulate	VERB
ajssms-5706	258	15	a	a	DET
ajssms-5706	258	16	decrease	decrease	NOUN
ajssms-5706	258	17	in	in	ADP
ajssms-5706	258	18	taxpayer	taxpayer	NOUN
ajssms-5706	258	19	’s	’s	PART
ajssms-5706	258	20	compliance	compliance	NOUN
ajssms-5706	258	21	.	.	PUNCT
ajssms-5706	259	1	this	this	PRON
ajssms-5706	259	2	might	might	AUX
ajssms-5706	259	3	be	be	AUX
ajssms-5706	259	4	due	due	ADJ
ajssms-5706	259	5	to	to	ADP
ajssms-5706	259	6	the	the	DET
ajssms-5706	259	7	fact	fact	NOUN
ajssms-5706	259	8	that	that	SCONJ
ajssms-5706	259	9	50	50	NUM
ajssms-5706	259	10	%	%	NOUN
ajssms-5706	259	11	increase	increase	NOUN
ajssms-5706	259	12	in	in	ADP
ajssms-5706	259	13	vat	vat	NOUN
ajssms-5706	259	14	rate	rate	NOUN
ajssms-5706	259	15	which	which	PRON
ajssms-5706	259	16	in	in	ADP
ajssms-5706	259	17	turn	turn	NOUN
ajssms-5706	259	18	resulted	result	VERB
ajssms-5706	259	19	to	to	ADP
ajssms-5706	259	20	inflation	inflation	NOUN
ajssms-5706	259	21	stimulate	stimulate	VERB
ajssms-5706	259	22	a	a	DET
ajssms-5706	259	23	fall	fall	NOUN
ajssms-5706	259	24	in	in	ADP
ajssms-5706	259	25	profitability	profitability	NOUN
ajssms-5706	259	26	of	of	ADP
ajssms-5706	259	27	various	various	ADJ
ajssms-5706	259	28	smes	sme	NOUN
ajssms-5706	259	29	.	.	PUNCT
ajssms-5706	260	1	thus	thus	ADV
ajssms-5706	260	2	,	,	PUNCT
ajssms-5706	260	3	lacks	lack	VERB
ajssms-5706	260	4	financial	financial	ADJ
ajssms-5706	260	5	capacity	capacity	NOUN
ajssms-5706	260	6	to	to	PART
ajssms-5706	260	7	pay	pay	VERB
ajssms-5706	260	8	their	their	PRON
ajssms-5706	260	9	tax	tax	NOUN
ajssms-5706	260	10	dues	due	NOUN
ajssms-5706	260	11	to	to	ADP
ajssms-5706	260	12	the	the	DET
ajssms-5706	260	13	government	government	NOUN
ajssms-5706	260	14	.	.	PUNCT
ajssms-5706	261	1	asian	asian	ADJ
ajssms-5706	261	2	journal	journal	PROPN
ajssms-5706	261	3	of	of	ADP
ajssms-5706	261	4	social	social	ADJ
ajssms-5706	261	5	sciences	sciences	PROPN
ajssms-5706	261	6	and	and	CCONJ
ajssms-5706	261	7	management	management	NOUN
ajssms-5706	261	8	studies	study	NOUN
ajssms-5706	261	9	,	,	PUNCT
ajssms-5706	261	10	2024	2024	NUM
ajssms-5706	261	11	,	,	PUNCT
ajssms-5706	261	12	11(3	11(3	NUM
ajssms-5706	261	13	):	):	PUNCT
ajssms-5706	261	14	41	41	NUM
ajssms-5706	261	15	-	-	SYM
ajssms-5706	261	16	52	52	NUM
ajssms-5706	261	17	48	48	NUM
ajssms-5706	261	18	©	©	ADP
ajssms-5706	261	19	2024	2024	NUM
ajssms-5706	261	20	by	by	ADP
ajssms-5706	261	21	the	the	DET
ajssms-5706	261	22	authors	author	NOUN
ajssms-5706	261	23	;	;	PUNCT
ajssms-5706	261	24	licensee	licensee	PROPN
ajssms-5706	261	25	asian	asian	ADJ
ajssms-5706	261	26	online	online	PROPN
ajssms-5706	261	27	journal	journal	PROPN
ajssms-5706	261	28	publishing	publishing	NOUN
ajssms-5706	261	29	group	group	NOUN
ajssms-5706	261	30	for	for	ADP
ajssms-5706	261	31	the	the	DET
ajssms-5706	261	32	construct	construct	NOUN
ajssms-5706	261	33	of	of	ADP
ajssms-5706	261	34	reforms	reform	NOUN
ajssms-5706	261	35	on	on	ADP
ajssms-5706	261	36	pit	pit	NOUN
ajssms-5706	261	37	,	,	PUNCT
ajssms-5706	261	38	the	the	DET
ajssms-5706	261	39	respondents	respondent	NOUN
ajssms-5706	261	40	agreed	agree	VERB
ajssms-5706	261	41	that	that	SCONJ
ajssms-5706	261	42	they	they	PRON
ajssms-5706	261	43	are	be	AUX
ajssms-5706	261	44	fully	fully	ADV
ajssms-5706	261	45	aware	aware	ADJ
ajssms-5706	261	46	of	of	ADP
ajssms-5706	261	47	the	the	DET
ajssms-5706	261	48	significant	significant	ADJ
ajssms-5706	261	49	changes	change	NOUN
ajssms-5706	261	50	in	in	ADP
ajssms-5706	261	51	the	the	DET
ajssms-5706	261	52	pit	pit	NOUN
ajssms-5706	261	53	system	system	NOUN
ajssms-5706	261	54	.	.	PUNCT
ajssms-5706	262	1	and	and	CCONJ
ajssms-5706	262	2	these	these	DET
ajssms-5706	262	3	changes	change	NOUN
ajssms-5706	262	4	aim	aim	VERB
ajssms-5706	262	5	to	to	PART
ajssms-5706	262	6	stimulate	stimulate	VERB
ajssms-5706	262	7	a	a	DET
ajssms-5706	262	8	balance	balance	NOUN
ajssms-5706	262	9	equitable	equitable	ADJ
ajssms-5706	262	10	taxation	taxation	NOUN
ajssms-5706	262	11	and	and	CCONJ
ajssms-5706	262	12	economic	economic	ADJ
ajssms-5706	262	13	growth	growth	NOUN
ajssms-5706	262	14	.	.	PUNCT
ajssms-5706	263	1	also	also	ADV
ajssms-5706	263	2	,	,	PUNCT
ajssms-5706	263	3	they	they	PRON
ajssms-5706	263	4	agreed	agree	VERB
ajssms-5706	263	5	that	that	SCONJ
ajssms-5706	263	6	the	the	DET
ajssms-5706	263	7	changes	change	NOUN
ajssms-5706	263	8	support	support	VERB
ajssms-5706	263	9	proportionate	proportionate	ADJ
ajssms-5706	263	10	tax	tax	NOUN
ajssms-5706	263	11	rate	rate	NOUN
ajssms-5706	263	12	system	system	NOUN
ajssms-5706	263	13	and	and	CCONJ
ajssms-5706	263	14	finally	finally	ADV
ajssms-5706	263	15	these	these	DET
ajssms-5706	263	16	changes	change	NOUN
ajssms-5706	263	17	stand	stand	VERB
ajssms-5706	263	18	to	to	PART
ajssms-5706	263	19	promote	promote	VERB
ajssms-5706	263	20	governments	government	NOUN
ajssms-5706	263	21	’	’	PART
ajssms-5706	263	22	commitment	commitment	NOUN
ajssms-5706	263	23	to	to	PART
ajssms-5706	263	24	equitable	equitable	ADJ
ajssms-5706	263	25	and	and	CCONJ
ajssms-5706	263	26	fair	fair	ADJ
ajssms-5706	263	27	tax	tax	NOUN
ajssms-5706	263	28	policies	policy	NOUN
ajssms-5706	263	29	.	.	PUNCT
ajssms-5706	264	1	by	by	ADP
ajssms-5706	264	2	implication	implication	NOUN
ajssms-5706	264	3	,	,	PUNCT
ajssms-5706	264	4	reforms	reform	NOUN
ajssms-5706	264	5	on	on	ADP
ajssms-5706	264	6	personal	personal	ADJ
ajssms-5706	264	7	income	income	NOUN
ajssms-5706	264	8	tax	tax	NOUN
ajssms-5706	264	9	have	have	VERB
ajssms-5706	264	10	the	the	DET
ajssms-5706	264	11	capacity	capacity	NOUN
ajssms-5706	264	12	to	to	PART
ajssms-5706	264	13	stimulate	stimulate	VERB
ajssms-5706	264	14	a	a	DET
ajssms-5706	264	15	positive	positive	ADJ
ajssms-5706	264	16	influence	influence	NOUN
ajssms-5706	264	17	on	on	ADP
ajssms-5706	264	18	taxpayers	taxpayer	NOUN
ajssms-5706	264	19	’	’	PART
ajssms-5706	264	20	compliance	compliance	NOUN
ajssms-5706	264	21	among	among	ADP
ajssms-5706	264	22	smes	sme	NOUN
ajssms-5706	264	23	in	in	ADP
ajssms-5706	264	24	nigeria	nigeria	PROPN
ajssms-5706	264	25	.	.	PUNCT
ajssms-5706	265	1	this	this	PRON
ajssms-5706	265	2	might	might	AUX
ajssms-5706	265	3	be	be	AUX
ajssms-5706	265	4	attributed	attribute	VERB
ajssms-5706	265	5	to	to	ADP
ajssms-5706	265	6	the	the	DET
ajssms-5706	265	7	fact	fact	NOUN
ajssms-5706	265	8	that	that	SCONJ
ajssms-5706	265	9	these	these	DET
ajssms-5706	265	10	changes	change	NOUN
ajssms-5706	265	11	aim	aim	VERB
ajssms-5706	265	12	to	to	ADP
ajssms-5706	265	13	promoting	promote	VERB
ajssms-5706	265	14	fairness	fairness	NOUN
ajssms-5706	265	15	in	in	ADP
ajssms-5706	265	16	tax	tax	NOUN
ajssms-5706	265	17	regulations	regulation	NOUN
ajssms-5706	265	18	and	and	CCONJ
ajssms-5706	265	19	policies	policy	NOUN
ajssms-5706	265	20	could	could	AUX
ajssms-5706	265	21	justified	justified	VERB
ajssms-5706	265	22	economic	economic	ADJ
ajssms-5706	265	23	growth	growth	NOUN
ajssms-5706	265	24	through	through	ADP
ajssms-5706	265	25	taxation	taxation	NOUN
ajssms-5706	265	26	in	in	ADP
ajssms-5706	265	27	nigeria	nigeria	PROPN
ajssms-5706	265	28	.	.	PUNCT
ajssms-5706	266	1	table	table	NOUN
ajssms-5706	266	2	4	4	NUM
ajssms-5706	266	3	.	.	PUNCT
ajssms-5706	266	4	descriptive	descriptive	ADJ
ajssms-5706	266	5	analysis	analysis	NOUN
ajssms-5706	266	6	of	of	ADP
ajssms-5706	266	7	items	item	NOUN
ajssms-5706	266	8	raised	raise	VERB
ajssms-5706	266	9	on	on	ADP
ajssms-5706	266	10	finance	finance	NOUN
ajssms-5706	266	11	act	act	VERB
ajssms-5706	266	12	2022	2022	NUM
ajssms-5706	266	13	in	in	ADP
ajssms-5706	266	14	nigeria	nigeria	PROPN
ajssms-5706	266	15	.	.	PUNCT
ajssms-5706	267	1	proxies	proxy	NOUN
ajssms-5706	267	2	items	item	NOUN
ajssms-5706	267	3	mean	mean	VERB
ajssms-5706	267	4	standard	standard	ADJ
ajssms-5706	267	5	deviation	deviation	NOUN
ajssms-5706	267	6	decision	decision	NOUN
ajssms-5706	267	7	reforms	reform	NOUN
ajssms-5706	267	8	on	on	ADP
ajssms-5706	267	9	company	company	NOUN
ajssms-5706	267	10	income	income	NOUN
ajssms-5706	267	11	tax	tax	NOUN
ajssms-5706	267	12	(	(	PUNCT
ajssms-5706	267	13	cit	cit	PROPN
ajssms-5706	267	14	)	)	PUNCT
ajssms-5706	267	15	i	i	PRON
ajssms-5706	267	16	am	be	AUX
ajssms-5706	267	17	aware	aware	ADJ
ajssms-5706	267	18	of	of	ADP
ajssms-5706	267	19	the	the	DET
ajssms-5706	267	20	provisions	provision	NOUN
ajssms-5706	267	21	introduced	introduce	VERB
ajssms-5706	267	22	in	in	ADP
ajssms-5706	267	23	the	the	DET
ajssms-5706	267	24	finance	finance	NOUN
ajssms-5706	267	25	act	act	NOUN
ajssms-5706	267	26	2022	2022	NUM
ajssms-5706	267	27	relating	relate	VERB
ajssms-5706	267	28	to	to	ADP
ajssms-5706	267	29	cit	cit	PROPN
ajssms-5706	267	30	3.50	3.50	NUM
ajssms-5706	267	31	0.833	0.833	NUM
ajssms-5706	267	32	agreed	agree	VERB
ajssms-5706	267	33	i	i	PRON
ajssms-5706	267	34	have	have	AUX
ajssms-5706	267	35	taken	take	VERB
ajssms-5706	267	36	voluntary	voluntary	ADJ
ajssms-5706	267	37	measures	measure	NOUN
ajssms-5706	267	38	to	to	PART
ajssms-5706	267	39	comply	comply	VERB
ajssms-5706	267	40	with	with	ADP
ajssms-5706	267	41	the	the	DET
ajssms-5706	267	42	changes	change	NOUN
ajssms-5706	267	43	made	make	VERB
ajssms-5706	267	44	in	in	ADP
ajssms-5706	267	45	cit	cit	PROPN
ajssms-5706	267	46	regulation	regulation	NOUN
ajssms-5706	267	47	introduced	introduce	VERB
ajssms-5706	267	48	in	in	ADP
ajssms-5706	267	49	the	the	DET
ajssms-5706	267	50	reformed	reformed	PROPN
ajssms-5706	267	51	finance	finance	PROPN
ajssms-5706	267	52	act	act	VERB
ajssms-5706	267	53	2022	2022	NUM
ajssms-5706	267	54	3.43	3.43	NUM
ajssms-5706	267	55	0.534	0.534	NUM
ajssms-5706	267	56	agreed	agree	VERB
ajssms-5706	267	57	i	i	PRON
ajssms-5706	267	58	made	make	VERB
ajssms-5706	267	59	consultations	consultation	NOUN
ajssms-5706	267	60	with	with	ADP
ajssms-5706	267	61	tax	tax	NOUN
ajssms-5706	267	62	advisors	advisor	NOUN
ajssms-5706	267	63	on	on	ADP
ajssms-5706	267	64	how	how	SCONJ
ajssms-5706	267	65	to	to	PART
ajssms-5706	267	66	adhere	adhere	VERB
ajssms-5706	267	67	to	to	ADP
ajssms-5706	267	68	the	the	DET
ajssms-5706	267	69	changes	change	NOUN
ajssms-5706	267	70	3.53	3.53	NUM
ajssms-5706	267	71	0.511	0.511	NUM
ajssms-5706	267	72	agreed	agree	VERB
ajssms-5706	267	73	the	the	DET
ajssms-5706	267	74	reform	reform	NOUN
ajssms-5706	267	75	of	of	ADP
ajssms-5706	267	76	the	the	DET
ajssms-5706	267	77	finance	finance	NOUN
ajssms-5706	267	78	act	act	NOUN
ajssms-5706	267	79	2022	2022	NUM
ajssms-5706	267	80	positively	positively	ADV
ajssms-5706	267	81	influence	influence	VERB
ajssms-5706	267	82	the	the	DET
ajssms-5706	267	83	financial	financial	ADJ
ajssms-5706	267	84	status	status	NOUN
ajssms-5706	267	85	of	of	ADP
ajssms-5706	267	86	my	my	PRON
ajssms-5706	267	87	company	company	NOUN
ajssms-5706	267	88	3.33	3.33	NUM
ajssms-5706	267	89	0.573	0.573	NUM
ajssms-5706	267	90	agreed	agree	VERB
ajssms-5706	267	91	reforms	reform	NOUN
ajssms-5706	267	92	on	on	ADP
ajssms-5706	267	93	value	value	NOUN
ajssms-5706	267	94	added	add	VERB
ajssms-5706	267	95	tax	tax	NOUN
ajssms-5706	267	96	(	(	PUNCT
ajssms-5706	267	97	vat	vat	NOUN
ajssms-5706	267	98	)	)	PUNCT
ajssms-5706	267	99	my	my	PRON
ajssms-5706	267	100	company	company	NOUN
ajssms-5706	267	101	is	be	AUX
ajssms-5706	267	102	fully	fully	ADV
ajssms-5706	267	103	prepared	prepared	ADJ
ajssms-5706	267	104	to	to	PART
ajssms-5706	267	105	comply	comply	VERB
ajssms-5706	267	106	with	with	ADP
ajssms-5706	267	107	the	the	DET
ajssms-5706	267	108	changes	change	NOUN
ajssms-5706	267	109	in	in	ADP
ajssms-5706	267	110	vat	vat	NOUN
ajssms-5706	267	111	regulations	regulation	NOUN
ajssms-5706	267	112	as	as	SCONJ
ajssms-5706	267	113	introduced	introduce	VERB
ajssms-5706	267	114	by	by	ADP
ajssms-5706	267	115	the	the	DET
ajssms-5706	267	116	finance	finance	NOUN
ajssms-5706	267	117	act	act	VERB
ajssms-5706	267	118	2022	2022	NUM
ajssms-5706	267	119	3.44	3.44	NUM
ajssms-5706	267	120	0.603	0.603	NUM
ajssms-5706	267	121	agreed	agree	VERB
ajssms-5706	267	122	i	i	PRON
ajssms-5706	267	123	am	be	AUX
ajssms-5706	267	124	satisfied	satisfied	ADJ
ajssms-5706	267	125	with	with	ADP
ajssms-5706	267	126	the	the	DET
ajssms-5706	267	127	communication	communication	NOUN
ajssms-5706	267	128	and	and	CCONJ
ajssms-5706	267	129	guidance	guidance	NOUN
ajssms-5706	267	130	provided	provide	VERB
ajssms-5706	267	131	by	by	ADP
ajssms-5706	267	132	relevant	relevant	ADJ
ajssms-5706	267	133	authorities	authority	NOUN
ajssms-5706	267	134	as	as	SCONJ
ajssms-5706	267	135	regards	regard	VERB
ajssms-5706	267	136	the	the	DET
ajssms-5706	267	137	changes	change	NOUN
ajssms-5706	267	138	in	in	ADP
ajssms-5706	267	139	the	the	DET
ajssms-5706	267	140	vat	vat	NOUN
ajssms-5706	267	141	3.24	3.24	NUM
ajssms-5706	267	142	0.635	0.635	NUM
ajssms-5706	267	143	agreed	agree	VERB
ajssms-5706	267	144	the	the	DET
ajssms-5706	267	145	changes	change	NOUN
ajssms-5706	267	146	in	in	ADP
ajssms-5706	267	147	vat	vat	NOUN
ajssms-5706	267	148	regulations	regulation	NOUN
ajssms-5706	267	149	affect	affect	VERB
ajssms-5706	267	150	my	my	PRON
ajssms-5706	267	151	business	business	NOUN
ajssms-5706	267	152	operations	operation	NOUN
ajssms-5706	267	153	negatively	negatively	ADV
ajssms-5706	267	154	3.25	3.25	NUM
ajssms-5706	267	155	0.718	0.718	NUM
ajssms-5706	267	156	agreed	agree	VERB
ajssms-5706	267	157	i	i	PRON
ajssms-5706	267	158	support	support	VERB
ajssms-5706	267	159	the	the	DET
ajssms-5706	267	160	vat	vat	NOUN
ajssms-5706	267	161	registration	registration	NOUN
ajssms-5706	267	162	threshold	threshold	NOUN
ajssms-5706	267	163	for	for	ADP
ajssms-5706	267	164	businesses	business	NOUN
ajssms-5706	267	165	1.54	1.54	NUM
ajssms-5706	267	166	1.645	1.645	NUM
ajssms-5706	267	167	disagreed	disagree	VERB
ajssms-5706	267	168	reforms	reform	NOUN
ajssms-5706	267	169	on	on	ADP
ajssms-5706	267	170	personal	personal	ADJ
ajssms-5706	267	171	income	income	NOUN
ajssms-5706	267	172	tax	tax	NOUN
ajssms-5706	267	173	(	(	PUNCT
ajssms-5706	267	174	pit	pit	NOUN
ajssms-5706	267	175	)	)	PUNCT
ajssms-5706	267	176	i	i	PRON
ajssms-5706	267	177	am	be	AUX
ajssms-5706	267	178	aware	aware	ADJ
ajssms-5706	267	179	of	of	ADP
ajssms-5706	267	180	the	the	DET
ajssms-5706	267	181	significant	significant	ADJ
ajssms-5706	267	182	changes	change	NOUN
ajssms-5706	267	183	in	in	ADP
ajssms-5706	267	184	the	the	DET
ajssms-5706	267	185	personal	personal	ADJ
ajssms-5706	267	186	income	income	NOUN
ajssms-5706	267	187	tax	tax	NOUN
ajssms-5706	267	188	system	system	NOUN
ajssms-5706	267	189	3.19	3.19	NUM
ajssms-5706	267	190	0.512	0.512	NUM
ajssms-5706	267	191	agreed	agree	VERB
ajssms-5706	267	192	these	these	DET
ajssms-5706	267	193	changes	change	NOUN
ajssms-5706	267	194	aim	aim	VERB
ajssms-5706	267	195	to	to	PART
ajssms-5706	267	196	stimulate	stimulate	VERB
ajssms-5706	267	197	a	a	DET
ajssms-5706	267	198	balance	balance	NOUN
ajssms-5706	267	199	between	between	ADP
ajssms-5706	267	200	equitable	equitable	ADJ
ajssms-5706	267	201	taxation	taxation	NOUN
ajssms-5706	267	202	and	and	CCONJ
ajssms-5706	267	203	economic	economic	ADJ
ajssms-5706	267	204	growth	growth	NOUN
ajssms-5706	267	205	3.36	3.36	NUM
ajssms-5706	267	206	0.717	0.717	NUM
ajssms-5706	267	207	agreed	agree	VERB
ajssms-5706	267	208	the	the	DET
ajssms-5706	267	209	changes	change	NOUN
ajssms-5706	267	210	support	support	VERB
ajssms-5706	267	211	proportionate	proportionate	ADJ
ajssms-5706	267	212	tax	tax	NOUN
ajssms-5706	267	213	rate	rate	NOUN
ajssms-5706	267	214	system	system	NOUN
ajssms-5706	267	215	3.15	3.15	NUM
ajssms-5706	267	216	0.624	0.624	NUM
ajssms-5706	267	217	agreed	agree	VERB
ajssms-5706	267	218	these	these	DET
ajssms-5706	267	219	changes	change	NOUN
ajssms-5706	267	220	will	will	AUX
ajssms-5706	267	221	promote	promote	VERB
ajssms-5706	267	222	governments	government	NOUN
ajssms-5706	267	223	’	'	PUNCT
ajssms-5706	267	224	commitment	commitment	NOUN
ajssms-5706	267	225	to	to	PART
ajssms-5706	267	226	equitable	equitable	ADJ
ajssms-5706	267	227	and	and	CCONJ
ajssms-5706	267	228	fair	fair	ADJ
ajssms-5706	267	229	tax	tax	NOUN
ajssms-5706	267	230	policies	policy	NOUN
ajssms-5706	267	231	.	.	PUNCT
ajssms-5706	268	1	3.34	3.34	NUM
ajssms-5706	268	2	0.660	0.660	NUM
ajssms-5706	268	3	agreed	agree	VERB
ajssms-5706	268	4	4.3	4.3	NUM
ajssms-5706	268	5	.	.	PUNCT
ajssms-5706	269	1	factor	factor	NOUN
ajssms-5706	269	2	analysis	analysis	NOUN
ajssms-5706	269	3	the	the	DET
ajssms-5706	269	4	kasiser	kasiser	NOUN
ajssms-5706	269	5	-	-	PUNCT
ajssms-5706	269	6	meyer	meyer	PROPN
ajssms-5706	269	7	-	-	PUNCT
ajssms-5706	269	8	olkin	olkin	PROPN
ajssms-5706	269	9	(	(	PUNCT
ajssms-5706	269	10	kmo	kmo	NOUN
ajssms-5706	269	11	)	)	PUNCT
ajssms-5706	269	12	and	and	CCONJ
ajssms-5706	269	13	bartlett	bartlett	PROPN
ajssms-5706	269	14	’s	’s	PART
ajssms-5706	269	15	test	test	NOUN
ajssms-5706	269	16	result	result	NOUN
ajssms-5706	269	17	presented	present	VERB
ajssms-5706	269	18	in	in	ADP
ajssms-5706	269	19	table	table	NOUN
ajssms-5706	269	20	5	5	NUM
ajssms-5706	269	21	justifies	justify	VERB
ajssms-5706	269	22	the	the	DET
ajssms-5706	269	23	necessity	necessity	NOUN
ajssms-5706	269	24	for	for	ADP
ajssms-5706	269	25	factors	factor	NOUN
ajssms-5706	269	26	analysis	analysis	NOUN
ajssms-5706	269	27	as	as	SCONJ
ajssms-5706	269	28	the	the	DET
ajssms-5706	269	29	reported	report	VERB
ajssms-5706	269	30	kmo	kmo	PROPN
ajssms-5706	269	31	value	value	NOUN
ajssms-5706	269	32	stood	stand	VERB
ajssms-5706	269	33	at	at	ADP
ajssms-5706	269	34	0.565	0.565	NUM
ajssms-5706	269	35	indicating	indicate	VERB
ajssms-5706	269	36	that	that	SCONJ
ajssms-5706	269	37	the	the	DET
ajssms-5706	269	38	data	data	NOUN
ajssms-5706	269	39	is	be	AUX
ajssms-5706	269	40	scalable	scalable	ADJ
ajssms-5706	269	41	as	as	SCONJ
ajssms-5706	269	42	there	there	PRON
ajssms-5706	269	43	is	be	VERB
ajssms-5706	269	44	–	–	PUNCT
ajssms-5706	269	45	value	value	NOUN
ajssms-5706	269	46	of	of	ADP
ajssms-5706	269	47	barlett	barlett	NOUN
ajssms-5706	269	48	’s	’s	PART
ajssms-5706	269	49	test	test	NOUN
ajssms-5706	269	50	result	result	NOUN
ajssms-5706	269	51	which	which	PRON
ajssms-5706	269	52	stood	stand	VERB
ajssms-5706	269	53	at	at	ADP
ajssms-5706	269	54	0.000	0.000	NUM
ajssms-5706	269	55	indicated	indicate	VERB
ajssms-5706	269	56	a	a	DET
ajssms-5706	269	57	cordial	cordial	ADJ
ajssms-5706	269	58	relationship	relationship	NOUN
ajssms-5706	269	59	between	between	ADP
ajssms-5706	269	60	the	the	DET
ajssms-5706	269	61	items	item	NOUN
ajssms-5706	269	62	and	and	CCONJ
ajssms-5706	269	63	the	the	DET
ajssms-5706	269	64	variance	variance	NOUN
ajssms-5706	269	65	.	.	PUNCT
ajssms-5706	270	1	for	for	ADP
ajssms-5706	270	2	the	the	DET
ajssms-5706	270	3	extraction	extraction	NOUN
ajssms-5706	270	4	of	of	ADP
ajssms-5706	270	5	relevant	relevant	ADJ
ajssms-5706	270	6	items	item	NOUN
ajssms-5706	270	7	,	,	PUNCT
ajssms-5706	270	8	items	item	NOUN
ajssms-5706	270	9	with	with	ADP
ajssms-5706	270	10	coefficient	coefficient	NOUN
ajssms-5706	270	11	value	value	NOUN
ajssms-5706	270	12	greater	great	ADJ
ajssms-5706	270	13	than	than	ADP
ajssms-5706	270	14	0.5	0.5	NUM
ajssms-5706	270	15	are	be	AUX
ajssms-5706	270	16	considered	consider	VERB
ajssms-5706	270	17	relevant	relevant	ADJ
ajssms-5706	270	18	and	and	CCONJ
ajssms-5706	270	19	retain	retain	VERB
ajssms-5706	270	20	while	while	SCONJ
ajssms-5706	270	21	items	item	NOUN
ajssms-5706	270	22	with	with	ADP
ajssms-5706	270	23	less	less	ADJ
ajssms-5706	270	24	than	than	ADP
ajssms-5706	270	25	0.5	0.5	NUM
ajssms-5706	270	26	were	be	AUX
ajssms-5706	270	27	not	not	PART
ajssms-5706	270	28	retained	retain	VERB
ajssms-5706	270	29	as	as	SCONJ
ajssms-5706	270	30	they	they	PRON
ajssms-5706	270	31	are	be	AUX
ajssms-5706	270	32	considered	consider	VERB
ajssms-5706	270	33	irrelevant	irrelevant	ADJ
ajssms-5706	270	34	.	.	PUNCT
ajssms-5706	270	35	table	table	NOUN
ajssms-5706	270	36	5	5	NUM
ajssms-5706	270	37	.	.	PUNCT
ajssms-5706	271	1	factor	factor	NOUN
ajssms-5706	271	2	analysis	analysis	NOUN
ajssms-5706	271	3	.	.	PUNCT
ajssms-5706	272	1	kasiser	kasiser	NOUN
ajssms-5706	272	2	-	-	PUNCT
ajssms-5706	272	3	meyer	meyer	PROPN
ajssms-5706	272	4	-	-	PUNCT
ajssms-5706	272	5	olkin	olkin	NOUN
ajssms-5706	272	6	measure	measure	NOUN
ajssms-5706	272	7	of	of	ADP
ajssms-5706	272	8	sampling	sample	VERB
ajssms-5706	272	9	adequacy	adequacy	NOUN
ajssms-5706	272	10	0.565	0.565	NUM
ajssms-5706	272	11	bartlett	bartlett	PROPN
ajssms-5706	272	12	’s	’s	PART
ajssms-5706	272	13	test	test	NOUN
ajssms-5706	272	14	of	of	ADP
ajssms-5706	272	15	sphericity	sphericity	PROPN
ajssms-5706	272	16	approx	approx	PROPN
ajssms-5706	272	17	.	.	PUNCT
ajssms-5706	273	1	chi	chi	ADJ
ajssms-5706	273	2	-	-	PUNCT
ajssms-5706	273	3	square	square	PROPN
ajssms-5706	273	4	92.821	92.821	NUM
ajssms-5706	273	5	df	df	NOUN
ajssms-5706	273	6	10	10	NUM
ajssms-5706	273	7	sig	sig	NOUN
ajssms-5706	273	8	.	.	PUNCT
ajssms-5706	274	1	0.000	0.000	NUM
ajssms-5706	274	2	4.4	4.4	NUM
ajssms-5706	274	3	.	.	PUNCT
ajssms-5706	275	1	pearson	pearson	PROPN
ajssms-5706	275	2	correlation	correlation	NOUN
ajssms-5706	275	3	and	and	CCONJ
ajssms-5706	275	4	multicollinearity	multicollinearity	NOUN
ajssms-5706	275	5	test	test	NOUN
ajssms-5706	275	6	the	the	DET
ajssms-5706	275	7	pearson	pearson	PROPN
ajssms-5706	275	8	correlation	correlation	NOUN
ajssms-5706	275	9	matrix	matrix	NOUN
ajssms-5706	275	10	presented	present	VERB
ajssms-5706	275	11	in	in	ADP
ajssms-5706	275	12	table	table	NOUN
ajssms-5706	275	13	6	6	NUM
ajssms-5706	275	14	indicated	indicate	VERB
ajssms-5706	275	15	that	that	SCONJ
ajssms-5706	275	16	voluntary	voluntary	ADJ
ajssms-5706	275	17	compliance	compliance	NOUN
ajssms-5706	275	18	maintained	maintain	VERB
ajssms-5706	275	19	a	a	DET
ajssms-5706	275	20	positive	positive	ADJ
ajssms-5706	275	21	relationship	relationship	NOUN
ajssms-5706	275	22	with	with	ADP
ajssms-5706	275	23	non	non	ADJ
ajssms-5706	275	24	-	-	ADJ
ajssms-5706	275	25	voluntary	voluntary	ADJ
ajssms-5706	275	26	compliance	compliance	NOUN
ajssms-5706	275	27	and	and	CCONJ
ajssms-5706	275	28	finance	finance	NOUN
ajssms-5706	275	29	act	act	VERB
ajssms-5706	275	30	2022	2022	NUM
ajssms-5706	275	31	on	on	ADP
ajssms-5706	275	32	cit	cit	PROPN
ajssms-5706	275	33	while	while	SCONJ
ajssms-5706	275	34	a	a	DET
ajssms-5706	275	35	contrary	contrary	ADJ
ajssms-5706	275	36	relationship	relationship	NOUN
ajssms-5706	275	37	exists	exist	VERB
ajssms-5706	275	38	between	between	ADP
ajssms-5706	275	39	voluntary	voluntary	ADJ
ajssms-5706	275	40	compliance	compliance	NOUN
ajssms-5706	275	41	,	,	PUNCT
ajssms-5706	275	42	finance	finance	NOUN
ajssms-5706	275	43	act	act	VERB
ajssms-5706	275	44	2022	2022	NUM
ajssms-5706	275	45	on	on	ADP
ajssms-5706	275	46	vat	vat	NOUN
ajssms-5706	275	47	and	and	CCONJ
ajssms-5706	275	48	pit	pit	NOUN
ajssms-5706	275	49	.	.	PUNCT
ajssms-5706	276	1	this	this	PRON
ajssms-5706	276	2	indicated	indicate	VERB
ajssms-5706	276	3	that	that	SCONJ
ajssms-5706	276	4	voluntary	voluntary	ADJ
ajssms-5706	276	5	compliance	compliance	NOUN
ajssms-5706	276	6	,	,	PUNCT
ajssms-5706	276	7	nonvoluntary	nonvoluntary	ADJ
ajssms-5706	276	8	tax	tax	NOUN
ajssms-5706	276	9	,	,	PUNCT
ajssms-5706	276	10	and	and	CCONJ
ajssms-5706	276	11	finance	finance	NOUN
ajssms-5706	276	12	act	act	VERB
ajssms-5706	276	13	2022	2022	NUM
ajssms-5706	276	14	on	on	ADP
ajssms-5706	276	15	cit	cit	PROPN
ajssms-5706	276	16	moved	move	VERB
ajssms-5706	276	17	in	in	ADP
ajssms-5706	276	18	similar	similar	ADJ
ajssms-5706	276	19	direction	direction	NOUN
ajssms-5706	276	20	across	across	ADP
ajssms-5706	276	21	the	the	DET
ajssms-5706	276	22	sampled	sample	VERB
ajssms-5706	276	23	smes	sme	NOUN
ajssms-5706	276	24	.	.	PUNCT
ajssms-5706	277	1	however	however	ADV
ajssms-5706	277	2	,	,	PUNCT
ajssms-5706	277	3	nonvoluntary	nonvoluntary	ADJ
ajssms-5706	277	4	compliance	compliance	NOUN
ajssms-5706	277	5	,	,	PUNCT
ajssms-5706	277	6	finance	finance	NOUN
ajssms-5706	277	7	act	act	VERB
ajssms-5706	277	8	2022	2022	NUM
ajssms-5706	277	9	on	on	ADP
ajssms-5706	277	10	vat	vat	NOUN
ajssms-5706	277	11	and	and	CCONJ
ajssms-5706	277	12	pit	pit	NOUN
ajssms-5706	277	13	moved	move	VERB
ajssms-5706	277	14	in	in	ADP
ajssms-5706	277	15	different	different	ADJ
ajssms-5706	277	16	directions	direction	NOUN
ajssms-5706	277	17	across	across	ADP
ajssms-5706	277	18	the	the	DET
ajssms-5706	277	19	smes	sme	NOUN
ajssms-5706	277	20	under	under	ADP
ajssms-5706	277	21	consideration	consideration	NOUN
ajssms-5706	277	22	.	.	PUNCT
ajssms-5706	278	1	for	for	ADP
ajssms-5706	278	2	the	the	DET
ajssms-5706	278	3	non	non	ADJ
ajssms-5706	278	4	-	-	ADJ
ajssms-5706	278	5	voluntary	voluntary	ADJ
ajssms-5706	278	6	compliance	compliance	NOUN
ajssms-5706	278	7	,	,	PUNCT
ajssms-5706	278	8	positive	positive	ADJ
ajssms-5706	278	9	relations	relation	NOUN
ajssms-5706	278	10	exist	exist	VERB
ajssms-5706	278	11	with	with	ADP
ajssms-5706	278	12	all	all	DET
ajssms-5706	278	13	the	the	DET
ajssms-5706	278	14	three	three	NUM
ajssms-5706	278	15	predictors	predictor	NOUN
ajssms-5706	278	16	.	.	PUNCT
ajssms-5706	279	1	though	though	ADV
ajssms-5706	279	2	,	,	PUNCT
ajssms-5706	279	3	finance	finance	NOUN
ajssms-5706	279	4	act	act	VERB
ajssms-5706	279	5	2022	2022	NUM
ajssms-5706	279	6	on	on	ADP
ajssms-5706	279	7	cit	cit	PROPN
ajssms-5706	279	8	maintain	maintain	VERB
ajssms-5706	279	9	a	a	DET
ajssms-5706	279	10	negative	negative	ADJ
ajssms-5706	279	11	relationship	relationship	NOUN
ajssms-5706	279	12	with	with	ADP
ajssms-5706	279	13	other	other	ADJ
ajssms-5706	279	14	predators	predator	NOUN
ajssms-5706	279	15	.	.	PUNCT
ajssms-5706	280	1	unlike	unlike	ADP
ajssms-5706	280	2	finance	finance	NOUN
ajssms-5706	280	3	act	act	VERB
ajssms-5706	280	4	2022	2022	NUM
ajssms-5706	280	5	on	on	ADP
ajssms-5706	280	6	cit	cit	PROPN
ajssms-5706	280	7	,	,	PUNCT
ajssms-5706	280	8	finance	finance	NOUN
ajssms-5706	280	9	act	act	VERB
ajssms-5706	280	10	2022	2022	NUM
ajssms-5706	280	11	on	on	ADP
ajssms-5706	280	12	vat	vat	NOUN
ajssms-5706	280	13	has	have	VERB
ajssms-5706	280	14	a	a	DET
ajssms-5706	280	15	positive	positive	ADJ
ajssms-5706	280	16	correlation	correlation	NOUN
ajssms-5706	280	17	with	with	ADP
ajssms-5706	280	18	finance	finance	NOUN
ajssms-5706	280	19	act	act	VERB
ajssms-5706	280	20	2022	2022	NUM
ajssms-5706	280	21	on	on	ADP
ajssms-5706	280	22	pit	pit	NOUN
ajssms-5706	280	23	.	.	PUNCT
ajssms-5706	281	1	finally	finally	ADV
ajssms-5706	281	2	,	,	PUNCT
ajssms-5706	281	3	finance	finance	NOUN
ajssms-5706	281	4	act	act	VERB
ajssms-5706	281	5	2022	2022	NUM
ajssms-5706	281	6	on	on	ADP
ajssms-5706	281	7	pit	pit	NOUN
ajssms-5706	281	8	has	have	VERB
ajssms-5706	281	9	a	a	DET
ajssms-5706	281	10	positive	positive	ADJ
ajssms-5706	281	11	relationship	relationship	NOUN
ajssms-5706	281	12	with	with	ADP
ajssms-5706	281	13	other	other	ADJ
ajssms-5706	281	14	variables	variable	NOUN
ajssms-5706	281	15	.	.	PUNCT
ajssms-5706	282	1	for	for	ADP
ajssms-5706	282	2	multi	multi	ADJ
ajssms-5706	282	3	-	-	ADJ
ajssms-5706	282	4	collinearity	collinearity	ADJ
ajssms-5706	282	5	test	test	NOUN
ajssms-5706	282	6	,	,	PUNCT
ajssms-5706	282	7	0.146	0.146	NUM
ajssms-5706	282	8	stood	stand	VERB
ajssms-5706	282	9	as	as	ADP
ajssms-5706	282	10	the	the	DET
ajssms-5706	282	11	highest	high	ADJ
ajssms-5706	282	12	coefficient	coefficient	NOUN
ajssms-5706	282	13	value	value	NOUN
ajssms-5706	282	14	indicating	indicate	VERB
ajssms-5706	282	15	the	the	DET
ajssms-5706	282	16	absence	absence	NOUN
ajssms-5706	282	17	of	of	ADP
ajssms-5706	282	18	multicollinearity	multicollinearity	NOUN
ajssms-5706	282	19	.	.	PUNCT
ajssms-5706	283	1	this	this	PRON
ajssms-5706	283	2	is	be	AUX
ajssms-5706	283	3	because	because	SCONJ
ajssms-5706	283	4	their	their	PRON
ajssms-5706	283	5	correlation	correlation	NOUN
ajssms-5706	283	6	coefficient	coefficient	NOUN
ajssms-5706	283	7	is	be	AUX
ajssms-5706	283	8	moderate	moderate	ADJ
ajssms-5706	283	9	and	and	CCONJ
ajssms-5706	283	10	not	not	PART
ajssms-5706	283	11	too	too	ADV
ajssms-5706	283	12	high	high	ADJ
ajssms-5706	283	13	as	as	ADP
ajssms-5706	283	14	the	the	DET
ajssms-5706	283	15	thumb	thumb	NOUN
ajssms-5706	283	16	to	to	PART
ajssms-5706	283	17	ascertain	ascertain	VERB
ajssms-5706	283	18	the	the	DET
ajssms-5706	283	19	presence	presence	NOUN
ajssms-5706	283	20	of	of	ADP
ajssms-5706	283	21	multicollinearity	multicollinearity	NOUN
ajssms-5706	283	22	is	be	AUX
ajssms-5706	283	23	0.6	0.6	NUM
ajssms-5706	283	24	coefficient	coefficient	NOUN
ajssms-5706	283	25	value	value	NOUN
ajssms-5706	283	26	.	.	PUNCT
ajssms-5706	284	1	table	table	NOUN
ajssms-5706	284	2	6	6	NUM
ajssms-5706	284	3	.	.	PUNCT
ajssms-5706	284	4	pearson	pearson	PROPN
ajssms-5706	284	5	correlation	correlation	NOUN
ajssms-5706	284	6	matrix	matrix	NOUN
ajssms-5706	284	7	.	.	PUNCT
ajssms-5706	285	1	variables	variable	NOUN
ajssms-5706	285	2	voc	voc	PROPN
ajssms-5706	285	3	nvc	nvc	PROPN
ajssms-5706	285	4	facit	facit	PROPN
ajssms-5706	285	5	favat	favat	PROPN
ajssms-5706	285	6	fapit	fapit	PROPN
ajssms-5706	285	7	vif	vif	PROPN
ajssms-5706	285	8	vlc	vlc	PROPN
ajssms-5706	285	9	pearson	pearson	PROPN
ajssms-5706	285	10	correlation	correlation	NOUN
ajssms-5706	285	11	1	1	NUM
ajssms-5706	285	12	sig	sig	NOUN
ajssms-5706	285	13	.	.	PUNCT
ajssms-5706	286	1	(	(	PUNCT
ajssms-5706	286	2	2	2	NUM
ajssms-5706	286	3	-	-	PUNCT
ajssms-5706	286	4	tailed	tailed	ADJ
ajssms-5706	286	5	)	)	PUNCT
ajssms-5706	286	6	nvc	nvc	PROPN
ajssms-5706	286	7	pearson	pearson	PROPN
ajssms-5706	286	8	correlation	correlation	NOUN
ajssms-5706	286	9	0.012	0.012	NUM
ajssms-5706	286	10	1	1	NUM
ajssms-5706	286	11	sig	sig	NOUN
ajssms-5706	286	12	.	.	PUNCT
ajssms-5706	287	1	(	(	PUNCT
ajssms-5706	287	2	2	2	NUM
ajssms-5706	287	3	-	-	PUNCT
ajssms-5706	287	4	tailed	tailed	ADJ
ajssms-5706	287	5	)	)	PUNCT
ajssms-5706	287	6	0.824	0.824	NUM
ajssms-5706	287	7	facit	facit	PROPN
ajssms-5706	287	8	pearson	pearson	PROPN
ajssms-5706	287	9	correlation	correlation	NOUN
ajssms-5706	287	10	0.092	0.092	NUM
ajssms-5706	287	11	*	*	PUNCT
ajssms-5706	287	12	*	*	PUNCT
ajssms-5706	287	13	*	*	PUNCT
ajssms-5706	288	1	-0.106	-0.106	PUNCT
ajssms-5706	288	2	*	*	PUNCT
ajssms-5706	288	3	*	*	PUNCT
ajssms-5706	288	4	1	1	NUM
ajssms-5706	288	5	1.289	1.289	NUM
ajssms-5706	288	6	sig	sig	NOUN
ajssms-5706	288	7	.	.	PUNCT
ajssms-5706	289	1	(	(	PUNCT
ajssms-5706	289	2	2	2	NUM
ajssms-5706	289	3	-	-	PUNCT
ajssms-5706	289	4	tailed	tailed	ADJ
ajssms-5706	289	5	)	)	PUNCT
ajssms-5706	289	6	0.080	0.080	NUM
ajssms-5706	289	7	0.043	0.043	NUM
ajssms-5706	289	8	favat	favat	NOUN
ajssms-5706	289	9	pearson	pearson	NOUN
ajssms-5706	289	10	correlation	correlation	NOUN
ajssms-5706	289	11	-0.134	-0.134	PUNCT
ajssms-5706	289	12	*	*	PUNCT
ajssms-5706	289	13	*	*	NOUN
ajssms-5706	289	14	0.057	0.057	NUM
ajssms-5706	290	1	-0.109	-0.109	NUM
ajssms-5706	290	2	*	*	PUNCT
ajssms-5706	290	3	*	*	PUNCT
ajssms-5706	290	4	1	1	NUM
ajssms-5706	290	5	1.393	1.393	NUM
ajssms-5706	290	6	sig	sig	NOUN
ajssms-5706	290	7	.	.	PUNCT
ajssms-5706	291	1	(	(	PUNCT
ajssms-5706	291	2	2	2	NUM
ajssms-5706	291	3	-	-	PUNCT
ajssms-5706	291	4	tailed	tailed	ADJ
ajssms-5706	291	5	)	)	PUNCT
ajssms-5706	291	6	0.010	0.010	NUM
ajssms-5706	291	7	0.278	0.278	NUM
ajssms-5706	291	8	0.038	0.038	NUM
ajssms-5706	291	9	fapit	fapit	PROPN
ajssms-5706	291	10	pearson	pearson	PROPN
ajssms-5706	291	11	correlation	correlation	NOUN
ajssms-5706	291	12	-0.104	-0.104	PROPN
ajssms-5706	291	13	*	*	PUNCT
ajssms-5706	291	14	*	*	PUNCT
ajssms-5706	291	15	0.067	0.067	NUM
ajssms-5706	291	16	-0.146	-0.146	NOUN
ajssms-5706	291	17	*	*	X
ajssms-5706	291	18	*	*	NOUN
ajssms-5706	291	19	0.418	0.418	NUM
ajssms-5706	291	20	*	*	SYM
ajssms-5706	291	21	1	1	NUM
ajssms-5706	291	22	1.127	1.127	NUM
ajssms-5706	291	23	sig	sig	NOUN
ajssms-5706	291	24	.	.	PUNCT
ajssms-5706	292	1	(	(	PUNCT
ajssms-5706	292	2	2	2	NUM
ajssms-5706	292	3	-	-	PUNCT
ajssms-5706	292	4	tailed	tailed	ADJ
ajssms-5706	292	5	)	)	PUNCT
ajssms-5706	293	1	0.049	0.049	NUM
ajssms-5706	293	2	0.206	0.206	NUM
ajssms-5706	293	3	0.005	0.005	NUM
ajssms-5706	293	4	0.000	0.000	NUM
ajssms-5706	293	5	note	note	NOUN
ajssms-5706	293	6	:	:	PUNCT
ajssms-5706	293	7	(	(	PUNCT
ajssms-5706	293	8	*	*	NOUN
ajssms-5706	293	9	,	,	PUNCT
ajssms-5706	293	10	*	*	PUNCT
ajssms-5706	293	11	*	*	PUNCT
ajssms-5706	293	12	,	,	PUNCT
ajssms-5706	293	13	*	*	PUNCT
ajssms-5706	293	14	*	*	PUNCT
ajssms-5706	293	15	*	*	PUNCT
ajssms-5706	293	16	)	)	PUNCT
ajssms-5706	293	17	connotes	connote	VERB
ajssms-5706	293	18	significance	significance	NOUN
ajssms-5706	293	19	at	at	ADP
ajssms-5706	293	20	1	1	NUM
ajssms-5706	293	21	%	%	NOUN
ajssms-5706	293	22	,	,	PUNCT
ajssms-5706	293	23	5	5	NUM
ajssms-5706	293	24	%	%	NOUN
ajssms-5706	293	25	and	and	CCONJ
ajssms-5706	293	26	10	10	NUM
ajssms-5706	293	27	%	%	NOUN
ajssms-5706	293	28	level	level	NOUN
ajssms-5706	293	29	of	of	ADP
ajssms-5706	293	30	significance	significance	NOUN
ajssms-5706	293	31	.	.	PUNCT
ajssms-5706	294	1	asian	asian	ADJ
ajssms-5706	294	2	journal	journal	NOUN
ajssms-5706	294	3	of	of	ADP
ajssms-5706	294	4	social	social	ADJ
ajssms-5706	294	5	sciences	sciences	PROPN
ajssms-5706	294	6	and	and	CCONJ
ajssms-5706	294	7	management	management	NOUN
ajssms-5706	294	8	studies	study	NOUN
ajssms-5706	294	9	,	,	PUNCT
ajssms-5706	294	10	2024	2024	NUM
ajssms-5706	294	11	,	,	PUNCT
ajssms-5706	294	12	11(3	11(3	NUM
ajssms-5706	294	13	):	):	PUNCT
ajssms-5706	294	14	41	41	NUM
ajssms-5706	294	15	-	-	SYM
ajssms-5706	294	16	52	52	NUM
ajssms-5706	294	17	49	49	NUM
ajssms-5706	294	18	©	©	ADP
ajssms-5706	294	19	2024	2024	NUM
ajssms-5706	294	20	by	by	ADP
ajssms-5706	294	21	the	the	DET
ajssms-5706	294	22	authors	author	NOUN
ajssms-5706	294	23	;	;	PUNCT
ajssms-5706	294	24	licensee	licensee	PROPN
ajssms-5706	294	25	asian	asian	ADJ
ajssms-5706	294	26	online	online	PROPN
ajssms-5706	294	27	journal	journal	PROPN
ajssms-5706	294	28	publishing	publishing	NOUN
ajssms-5706	294	29	group	group	PROPN
ajssms-5706	294	30	4.5	4.5	NUM
ajssms-5706	294	31	.	.	PUNCT
ajssms-5706	295	1	regression	regression	VERB
ajssms-5706	295	2	analysis	analysis	NOUN
ajssms-5706	295	3	to	to	PART
ajssms-5706	295	4	ascertain	ascertain	VERB
ajssms-5706	295	5	the	the	DET
ajssms-5706	295	6	impact	impact	NOUN
ajssms-5706	295	7	of	of	ADP
ajssms-5706	295	8	finance	finance	NOUN
ajssms-5706	295	9	act	act	NOUN
ajssms-5706	295	10	of	of	ADP
ajssms-5706	295	11	2022	2022	NUM
ajssms-5706	295	12	on	on	ADP
ajssms-5706	295	13	tax	tax	NOUN
ajssms-5706	295	14	compliance	compliance	NOUN
ajssms-5706	295	15	among	among	ADP
ajssms-5706	295	16	smes	sme	NOUN
ajssms-5706	295	17	in	in	ADP
ajssms-5706	295	18	nigeria	nigeria	PROPN
ajssms-5706	295	19	,	,	PUNCT
ajssms-5706	295	20	a	a	DET
ajssms-5706	295	21	multiple	multiple	ADJ
ajssms-5706	295	22	regression	regression	NOUN
ajssms-5706	295	23	analysis	analysis	NOUN
ajssms-5706	295	24	is	be	AUX
ajssms-5706	295	25	conducted	conduct	VERB
ajssms-5706	295	26	.	.	PUNCT
ajssms-5706	296	1	this	this	PRON
ajssms-5706	296	2	is	be	AUX
ajssms-5706	296	3	in	in	ADP
ajssms-5706	296	4	line	line	NOUN
ajssms-5706	296	5	with	with	ADP
ajssms-5706	296	6	the	the	DET
ajssms-5706	296	7	formulated	formulate	VERB
ajssms-5706	296	8	models	model	NOUN
ajssms-5706	296	9	as	as	SCONJ
ajssms-5706	296	10	presented	present	VERB
ajssms-5706	296	11	below	below	ADV
ajssms-5706	296	12	:	:	PUNCT
ajssms-5706	296	13	model	model	NOUN
ajssms-5706	296	14	1	1	NUM
ajssms-5706	296	15	:	:	PUNCT
ajssms-5706	296	16	impact	impact	NOUN
ajssms-5706	296	17	of	of	ADP
ajssms-5706	296	18	finance	finance	NOUN
ajssms-5706	296	19	act	act	VERB
ajssms-5706	296	20	2022	2022	NUM
ajssms-5706	296	21	(	(	PUNCT
ajssms-5706	296	22	cit	cit	PROPN
ajssms-5706	296	23	,	,	PUNCT
ajssms-5706	296	24	vat	vat	NOUN
ajssms-5706	296	25	,	,	PUNCT
ajssms-5706	296	26	pit	pit	NOUN
ajssms-5706	296	27	)	)	PUNCT
ajssms-5706	296	28	on	on	ADP
ajssms-5706	296	29	tax	tax	NOUN
ajssms-5706	296	30	compliance	compliance	NOUN
ajssms-5706	296	31	(	(	PUNCT
ajssms-5706	296	32	voluntary	voluntary	ADJ
ajssms-5706	296	33	)	)	PUNCT
ajssms-5706	296	34	among	among	ADP
ajssms-5706	296	35	smes	sme	NOUN
ajssms-5706	296	36	in	in	ADP
ajssms-5706	296	37	nigeria	nigeria	PROPN
ajssms-5706	296	38	.	.	PUNCT
ajssms-5706	297	1	𝑉𝐿𝐶	𝑉𝐿𝐶	PROPN
ajssms-5706	297	2	=	=	SYM
ajssms-5706	297	3	𝛼0	𝛼0	PROPN
ajssms-5706	297	4	+	+	CCONJ
ajssms-5706	297	5	𝛼1𝐹𝐴𝐶𝐼𝑇	𝛼1𝐹𝐴𝐶𝐼𝑇	ADJ
ajssms-5706	297	6	+	+	CCONJ
ajssms-5706	297	7	𝛼2𝐹𝐴𝑉𝐴𝑇	𝛼2𝐹𝐴𝑉𝐴𝑇	NOUN
ajssms-5706	297	8	+	+	CCONJ
ajssms-5706	297	9	𝛼3𝐹𝐴𝑃𝐼𝑇	𝛼3𝐹𝐴𝑃𝐼𝑇	NOUN
ajssms-5706	298	1	+	+	X
ajssms-5706	298	2	𝑈𝑡	𝑈𝑡	ADV
ajssms-5706	298	3	the	the	DET
ajssms-5706	298	4	reported	report	VERB
ajssms-5706	298	5	r	r	NOUN
ajssms-5706	298	6	value	value	NOUN
ajssms-5706	298	7	in	in	ADP
ajssms-5706	298	8	table	table	NOUN
ajssms-5706	298	9	7	7	NUM
ajssms-5706	298	10	indicated	indicate	VERB
ajssms-5706	298	11	that	that	SCONJ
ajssms-5706	298	12	a	a	DET
ajssms-5706	298	13	cordial	cordial	ADJ
ajssms-5706	298	14	relationship	relationship	NOUN
ajssms-5706	298	15	exists	exist	VERB
ajssms-5706	298	16	between	between	ADP
ajssms-5706	298	17	finance	finance	NOUN
ajssms-5706	298	18	act	act	VERB
ajssms-5706	298	19	2022	2022	NUM
ajssms-5706	298	20	on	on	ADP
ajssms-5706	298	21	cit	cit	PROPN
ajssms-5706	298	22	,	,	PUNCT
ajssms-5706	298	23	vat	vat	NOUN
ajssms-5706	298	24	,	,	PUNCT
ajssms-5706	298	25	pit	pit	NOUN
ajssms-5706	298	26	,	,	PUNCT
ajssms-5706	298	27	and	and	CCONJ
ajssms-5706	298	28	voluntary	voluntary	ADJ
ajssms-5706	298	29	tax	tax	NOUN
ajssms-5706	298	30	compliances	compliance	NOUN
ajssms-5706	298	31	among	among	ADP
ajssms-5706	298	32	smes	sme	NOUN
ajssms-5706	298	33	in	in	ADP
ajssms-5706	298	34	nigeria	nigeria	PROPN
ajssms-5706	298	35	.	.	PUNCT
ajssms-5706	299	1	the	the	DET
ajssms-5706	299	2	adjusted	adjusted	ADJ
ajssms-5706	299	3	r	r	NOUN
ajssms-5706	299	4	-	-	PUNCT
ajssms-5706	299	5	square	square	ADJ
ajssms-5706	299	6	value	value	NOUN
ajssms-5706	299	7	indicated	indicate	VERB
ajssms-5706	299	8	that	that	SCONJ
ajssms-5706	299	9	the	the	DET
ajssms-5706	299	10	changes	change	NOUN
ajssms-5706	299	11	in	in	ADP
ajssms-5706	299	12	the	the	DET
ajssms-5706	299	13	finance	finance	NOUN
ajssms-5706	299	14	act	act	NOUN
ajssms-5706	299	15	2022	2022	NUM
ajssms-5706	299	16	cit	cit	ADJ
ajssms-5706	299	17	,	,	PUNCT
ajssms-5706	299	18	vat	vat	NOUN
ajssms-5706	299	19	and	and	CCONJ
ajssms-5706	299	20	pit	pit	NOUN
ajssms-5706	299	21	could	could	AUX
ajssms-5706	299	22	stimulate	stimulate	VERB
ajssms-5706	299	23	52	52	NUM
ajssms-5706	299	24	%	%	NOUN
ajssms-5706	299	25	changes	change	NOUN
ajssms-5706	299	26	in	in	ADP
ajssms-5706	299	27	voluntary	voluntary	ADJ
ajssms-5706	299	28	tax	tax	NOUN
ajssms-5706	299	29	compliance	compliance	NOUN
ajssms-5706	299	30	level	level	NOUN
ajssms-5706	299	31	among	among	ADP
ajssms-5706	299	32	smes	sme	NOUN
ajssms-5706	299	33	in	in	ADP
ajssms-5706	299	34	nigeria	nigeria	PROPN
ajssms-5706	299	35	.	.	PUNCT
ajssms-5706	300	1	the	the	DET
ajssms-5706	300	2	remaining	remain	VERB
ajssms-5706	300	3	48	48	NUM
ajssms-5706	300	4	%	%	NOUN
ajssms-5706	300	5	could	could	AUX
ajssms-5706	300	6	be	be	AUX
ajssms-5706	300	7	attributed	attribute	VERB
ajssms-5706	300	8	to	to	ADP
ajssms-5706	300	9	other	other	ADJ
ajssms-5706	300	10	variables	variable	NOUN
ajssms-5706	300	11	not	not	PART
ajssms-5706	300	12	included	include	VERB
ajssms-5706	300	13	in	in	ADP
ajssms-5706	300	14	this	this	DET
ajssms-5706	300	15	model	model	NOUN
ajssms-5706	300	16	.	.	PUNCT
ajssms-5706	301	1	the	the	DET
ajssms-5706	301	2	reported	report	VERB
ajssms-5706	301	3	f	f	NOUN
ajssms-5706	301	4	-	-	PUNCT
ajssms-5706	301	5	stat	stat	NOUN
ajssms-5706	301	6	and	and	CCONJ
ajssms-5706	301	7	probability	probability	NOUN
ajssms-5706	301	8	value	value	NOUN
ajssms-5706	301	9	of	of	ADP
ajssms-5706	301	10	3.190	3.190	NUM
ajssms-5706	301	11	and	and	CCONJ
ajssms-5706	301	12	0.024	0.024	NUM
ajssms-5706	301	13	indicated	indicate	VERB
ajssms-5706	301	14	that	that	SCONJ
ajssms-5706	301	15	the	the	DET
ajssms-5706	301	16	model	model	NOUN
ajssms-5706	301	17	is	be	AUX
ajssms-5706	301	18	fit	fit	ADJ
ajssms-5706	301	19	.	.	PUNCT
ajssms-5706	302	1	the	the	DET
ajssms-5706	302	2	regression	regression	NOUN
ajssms-5706	302	3	analysis	analysis	NOUN
ajssms-5706	302	4	result	result	NOUN
ajssms-5706	302	5	are	be	AUX
ajssms-5706	302	6	as	as	SCONJ
ajssms-5706	302	7	follows	follow	VERB
ajssms-5706	302	8	:	:	PUNCT
ajssms-5706	302	9	i.	i.	PROPN
ajssms-5706	302	10	finance	finance	PROPN
ajssms-5706	302	11	act	act	VERB
ajssms-5706	302	12	2022	2022	NUM
ajssms-5706	302	13	on	on	ADP
ajssms-5706	302	14	company	company	NOUN
ajssms-5706	302	15	income	income	NOUN
ajssms-5706	302	16	tax	tax	NOUN
ajssms-5706	302	17	has	have	VERB
ajssms-5706	302	18	a	a	DET
ajssms-5706	302	19	positive	positive	ADJ
ajssms-5706	302	20	significant	significant	ADJ
ajssms-5706	302	21	effect	effect	NOUN
ajssms-5706	302	22	on	on	ADP
ajssms-5706	302	23	voluntary	voluntary	ADJ
ajssms-5706	302	24	tax	tax	NOUN
ajssms-5706	302	25	compliance	compliance	NOUN
ajssms-5706	302	26	in	in	ADP
ajssms-5706	302	27	nigeria	nigeria	PROPN
ajssms-5706	302	28	to	to	ADP
ajssms-5706	302	29	the	the	DET
ajssms-5706	302	30	tune	tune	NOUN
ajssms-5706	302	31	of	of	ADP
ajssms-5706	302	32	0.375(p=0.015<0.05	0.375(p=0.015<0.05	NOUN
ajssms-5706	302	33	)	)	PUNCT
ajssms-5706	302	34	.	.	PUNCT
ajssms-5706	303	1	ii	ii	PROPN
ajssms-5706	303	2	.	.	PUNCT
ajssms-5706	304	1	finance	finance	PROPN
ajssms-5706	304	2	act	act	VERB
ajssms-5706	304	3	2022	2022	NUM
ajssms-5706	304	4	on	on	ADP
ajssms-5706	304	5	value	value	NOUN
ajssms-5706	304	6	added	add	VERB
ajssms-5706	304	7	tax	tax	NOUN
ajssms-5706	304	8	has	have	VERB
ajssms-5706	304	9	a	a	DET
ajssms-5706	304	10	negative	negative	ADJ
ajssms-5706	304	11	insignificant	insignificant	ADJ
ajssms-5706	304	12	effect	effect	NOUN
ajssms-5706	304	13	on	on	ADP
ajssms-5706	304	14	voluntary	voluntary	ADJ
ajssms-5706	304	15	tax	tax	NOUN
ajssms-5706	304	16	compliance	compliance	NOUN
ajssms-5706	304	17	in	in	ADP
ajssms-5706	304	18	nigeria	nigeria	PROPN
ajssms-5706	304	19	to	to	ADP
ajssms-5706	304	20	the	the	DET
ajssms-5706	304	21	tune	tune	NOUN
ajssms-5706	304	22	of	of	ADP
ajssms-5706	304	23	-0.168(p=0.066>0.05	-0.168(p=0.066>0.05	NOUN
ajssms-5706	304	24	)	)	PUNCT
ajssms-5706	304	25	.	.	PUNCT
ajssms-5706	305	1	iii	iii	X
ajssms-5706	305	2	.	.	PUNCT
ajssms-5706	306	1	finance	finance	PROPN
ajssms-5706	306	2	act	act	VERB
ajssms-5706	306	3	2022	2022	NUM
ajssms-5706	306	4	on	on	ADP
ajssms-5706	306	5	personal	personal	ADJ
ajssms-5706	306	6	income	income	NOUN
ajssms-5706	306	7	tax	tax	NOUN
ajssms-5706	306	8	has	have	VERB
ajssms-5706	306	9	a	a	DET
ajssms-5706	306	10	positive	positive	ADJ
ajssms-5706	306	11	but	but	CCONJ
ajssms-5706	306	12	insignificant	insignificant	ADJ
ajssms-5706	306	13	effect	effect	NOUN
ajssms-5706	306	14	on	on	ADP
ajssms-5706	306	15	voluntary	voluntary	ADJ
ajssms-5706	306	16	tax	tax	NOUN
ajssms-5706	306	17	compliance	compliance	NOUN
ajssms-5706	306	18	in	in	ADP
ajssms-5706	306	19	nigeria	nigeria	PROPN
ajssms-5706	306	20	to	to	ADP
ajssms-5706	306	21	the	the	DET
ajssms-5706	306	22	tune	tune	NOUN
ajssms-5706	306	23	of	of	ADP
ajssms-5706	306	24	0.175(p=0.403>0.05	0.175(p=0.403>0.05	NOUN
ajssms-5706	306	25	)	)	PUNCT
ajssms-5706	306	26	.	.	PUNCT
ajssms-5706	307	1	table	table	NOUN
ajssms-5706	307	2	7	7	NUM
ajssms-5706	307	3	.	.	PUNCT
ajssms-5706	307	4	multiple	multiple	ADJ
ajssms-5706	307	5	regression	regression	NOUN
ajssms-5706	307	6	of	of	ADP
ajssms-5706	307	7	the	the	DET
ajssms-5706	307	8	impact	impact	NOUN
ajssms-5706	307	9	of	of	ADP
ajssms-5706	307	10	finance	finance	NOUN
ajssms-5706	307	11	act	act	NOUN
ajssms-5706	307	12	of	of	ADP
ajssms-5706	307	13	2022	2022	NUM
ajssms-5706	307	14	(	(	PUNCT
ajssms-5706	307	15	cit	cit	PROPN
ajssms-5706	307	16	,	,	PUNCT
ajssms-5706	307	17	vat	vat	NOUN
ajssms-5706	307	18	,	,	PUNCT
ajssms-5706	307	19	pit	pit	NOUN
ajssms-5706	307	20	)	)	PUNCT
ajssms-5706	307	21	on	on	ADP
ajssms-5706	307	22	tax	tax	NOUN
ajssms-5706	307	23	compliance	compliance	NOUN
ajssms-5706	307	24	(	(	PUNCT
ajssms-5706	307	25	voluntary	voluntary	ADJ
ajssms-5706	307	26	)	)	PUNCT
ajssms-5706	307	27	among	among	ADP
ajssms-5706	307	28	smes	sme	NOUN
ajssms-5706	307	29	in	in	ADP
ajssms-5706	307	30	nigeria	nigeria	PROPN
ajssms-5706	307	31	.	.	PUNCT
ajssms-5706	308	1	independent	independent	ADJ
ajssms-5706	308	2	variable	variable	ADJ
ajssms-5706	308	3	unstandardized	unstandardized	ADJ
ajssms-5706	308	4	coefficient	coefficient	NOUN
ajssms-5706	308	5	standardized	standardize	VERB
ajssms-5706	308	6	coefficients	coefficient	NOUN
ajssms-5706	308	7	t	t	PROPN
ajssms-5706	308	8	p	p	ADJ
ajssms-5706	308	9	-	-	PUNCT
ajssms-5706	308	10	value	value	NOUN
ajssms-5706	308	11	b	b	X
ajssms-5706	308	12	std	std	NOUN
ajssms-5706	308	13	.	.	NOUN
ajssms-5706	308	14	error	error	NOUN
ajssms-5706	308	15	beta	beta	NOUN
ajssms-5706	308	16	(	(	PUNCT
ajssms-5706	308	17	constant	constant	ADJ
ajssms-5706	308	18	)	)	PUNCT
ajssms-5706	308	19	13.3	13.3	NUM
ajssms-5706	308	20	2.32	2.32	NUM
ajssms-5706	308	21	5.74	5.74	NUM
ajssms-5706	308	22	0.00	0.00	NUM
ajssms-5706	308	23	facit	facit	NOUN
ajssms-5706	308	24	0.38	0.38	NUM
ajssms-5706	308	25	0.12	0.12	NUM
ajssms-5706	308	26	0.27	0.27	NUM
ajssms-5706	308	27	3.39	3.39	NUM
ajssms-5706	308	28	0.02	0.02	NUM
ajssms-5706	308	29	favat	favat	NOUN
ajssms-5706	308	30	-0.17	-0.17	NOUN
ajssms-5706	308	31	0.09	0.09	NUM
ajssms-5706	308	32	-0.11	-0.11	NUM
ajssms-5706	308	33	-1.85	-1.85	NUM
ajssms-5706	308	34	0.07	0.07	NUM
ajssms-5706	308	35	fapit	fapit	NOUN
ajssms-5706	308	36	0.18	0.18	NUM
ajssms-5706	308	37	0.09	0.09	NUM
ajssms-5706	308	38	0.05	0.05	NUM
ajssms-5706	308	39	0.84	0.84	NUM
ajssms-5706	308	40	0.40	0.40	NUM
ajssms-5706	308	41	r	r	NOUN
ajssms-5706	308	42	=	=	PUNCT
ajssms-5706	308	43	0.76	0.76	NUM
ajssms-5706	308	44	r2	r2	NOUN
ajssms-5706	308	45	=	=	SYM
ajssms-5706	308	46	0.58	0.58	NUM
ajssms-5706	308	47	adj	adj	X
ajssms-5706	308	48	.	.	PUNCT
ajssms-5706	309	1	r2	r2	PROPN
ajssms-5706	309	2	=	=	NOUN
ajssms-5706	309	3	0.52	0.52	NUM
ajssms-5706	309	4	std	std	NOUN
ajssms-5706	309	5	err	err	NOUN
ajssms-5706	309	6	=	=	SYM
ajssms-5706	309	7	2.61	2.61	NUM
ajssms-5706	309	8	f	f	NOUN
ajssms-5706	309	9	=	=	SYM
ajssms-5706	309	10	3.19(0.02	3.19(0.02	PROPN
ajssms-5706	309	11	)	)	PUNCT
ajssms-5706	309	12	dependent	dependent	ADJ
ajssms-5706	309	13	variable	variable	NOUN
ajssms-5706	309	14	:	:	PUNCT
ajssms-5706	309	15	voluntary	voluntary	ADJ
ajssms-5706	309	16	compliance	compliance	NOUN
ajssms-5706	309	17	4.5.1	4.5.1	X
ajssms-5706	309	18	.	.	PUNCT
ajssms-5706	310	1	post	post	NOUN
ajssms-5706	310	2	estimation	estimation	NOUN
ajssms-5706	310	3	result	result	VERB
ajssms-5706	310	4	to	to	PART
ajssms-5706	310	5	ascertain	ascertain	VERB
ajssms-5706	310	6	the	the	DET
ajssms-5706	310	7	reliability	reliability	NOUN
ajssms-5706	310	8	of	of	ADP
ajssms-5706	310	9	the	the	DET
ajssms-5706	310	10	findings	finding	NOUN
ajssms-5706	310	11	made	make	VERB
ajssms-5706	310	12	,	,	PUNCT
ajssms-5706	310	13	there	there	PRON
ajssms-5706	310	14	study	study	NOUN
ajssms-5706	310	15	conducted	conduct	VERB
ajssms-5706	310	16	some	some	DET
ajssms-5706	310	17	post	post	NOUN
ajssms-5706	310	18	estimation	estimation	NOUN
ajssms-5706	310	19	result	result	VERB
ajssms-5706	310	20	to	to	PART
ajssms-5706	310	21	ensure	ensure	VERB
ajssms-5706	310	22	the	the	DET
ajssms-5706	310	23	model	model	NOUN
ajssms-5706	310	24	is	be	AUX
ajssms-5706	310	25	in	in	ADP
ajssms-5706	310	26	line	line	NOUN
ajssms-5706	310	27	with	with	ADP
ajssms-5706	310	28	the	the	DET
ajssms-5706	310	29	assumptions	assumption	NOUN
ajssms-5706	310	30	of	of	ADP
ajssms-5706	310	31	linear	linear	ADJ
ajssms-5706	310	32	regression	regression	NOUN
ajssms-5706	310	33	.	.	PUNCT
ajssms-5706	311	1	as	as	SCONJ
ajssms-5706	311	2	presented	present	VERB
ajssms-5706	311	3	in	in	ADP
ajssms-5706	311	4	table	table	NOUN
ajssms-5706	311	5	8	8	NUM
ajssms-5706	311	6	there	there	PRON
ajssms-5706	311	7	is	be	VERB
ajssms-5706	311	8	no	no	DET
ajssms-5706	311	9	problem	problem	NOUN
ajssms-5706	311	10	of	of	ADP
ajssms-5706	311	11	heteroscedasticity	heteroscedasticity	NOUN
ajssms-5706	311	12	in	in	ADP
ajssms-5706	311	13	the	the	DET
ajssms-5706	311	14	error	error	NOUN
ajssms-5706	311	15	terms	term	NOUN
ajssms-5706	311	16	and	and	CCONJ
ajssms-5706	311	17	the	the	DET
ajssms-5706	311	18	error	error	NOUN
ajssms-5706	311	19	term	term	NOUN
ajssms-5706	311	20	is	be	AUX
ajssms-5706	311	21	normally	normally	ADV
ajssms-5706	311	22	distributed	distribute	VERB
ajssms-5706	311	23	.	.	PUNCT
ajssms-5706	312	1	table	table	NOUN
ajssms-5706	312	2	8	8	NUM
ajssms-5706	312	3	.	.	PUNCT
ajssms-5706	313	1	post	post	PROPN
ajssms-5706	313	2	estimation	estimation	NOUN
ajssms-5706	313	3	test	test	NOUN
ajssms-5706	313	4	result	result	NOUN
ajssms-5706	313	5	.	.	PUNCT
ajssms-5706	314	1	normality	normality	NOUN
ajssms-5706	314	2	test	test	NOUN
ajssms-5706	314	3	breusch	breusch	VERB
ajssms-5706	314	4	-	-	PUNCT
ajssms-5706	314	5	pagan	pagan	ADJ
ajssms-5706	314	6	godfrey	godfrey	PROPN
ajssms-5706	314	7	heteroscedasticity	heteroscedasticity	PROPN
ajssms-5706	314	8	test	test	PROPN
ajssms-5706	314	9	shapiro	shapiro	PROPN
ajssms-5706	314	10	-	-	PUNCT
ajssms-5706	314	11	wilk	wilk	PROPN
ajssms-5706	314	12	stat	stat	PROPN
ajssms-5706	314	13	probability	probability	NOUN
ajssms-5706	314	14	f	f	PROPN
ajssms-5706	314	15	-	-	PUNCT
ajssms-5706	314	16	statistics	statistic	NOUN
ajssms-5706	314	17	probability	probability	NOUN
ajssms-5706	314	18	0.294	0.294	NUM
ajssms-5706	314	19	0.07	0.07	NUM
ajssms-5706	314	20	0.38	0.38	NUM
ajssms-5706	314	21	0.19	0.19	NUM
ajssms-5706	314	22	in	in	ADP
ajssms-5706	314	23	figure	figure	NOUN
ajssms-5706	314	24	1	1	NUM
ajssms-5706	314	25	the	the	DET
ajssms-5706	314	26	normality	normality	NOUN
ajssms-5706	314	27	results	result	NOUN
ajssms-5706	314	28	indicated	indicate	VERB
ajssms-5706	314	29	that	that	SCONJ
ajssms-5706	314	30	a	a	DET
ajssms-5706	314	31	linear	linear	ADJ
ajssms-5706	314	32	relationship	relationship	NOUN
ajssms-5706	314	33	exist	exist	VERB
ajssms-5706	314	34	between	between	ADP
ajssms-5706	314	35	the	the	DET
ajssms-5706	314	36	variables	variable	NOUN
ajssms-5706	314	37	under	under	ADP
ajssms-5706	314	38	consideration	consideration	NOUN
ajssms-5706	314	39	in	in	ADP
ajssms-5706	314	40	this	this	DET
ajssms-5706	314	41	model	model	NOUN
ajssms-5706	314	42	.	.	PUNCT
ajssms-5706	315	1	figure	figure	NOUN
ajssms-5706	315	2	1	1	NUM
ajssms-5706	315	3	.	.	PUNCT
ajssms-5706	316	1	linear	linear	ADJ
ajssms-5706	316	2	test	test	NOUN
ajssms-5706	316	3	result	result	NOUN
ajssms-5706	316	4	for	for	ADP
ajssms-5706	316	5	model	model	NOUN
ajssms-5706	316	6	i.	i.	PROPN
ajssms-5706	316	7	model	model	PROPN
ajssms-5706	316	8	ii	ii	PROPN
ajssms-5706	316	9	:	:	PUNCT
ajssms-5706	316	10	impact	impact	NOUN
ajssms-5706	316	11	of	of	ADP
ajssms-5706	316	12	finance	finance	NOUN
ajssms-5706	316	13	act	act	VERB
ajssms-5706	316	14	2022	2022	NUM
ajssms-5706	316	15	(	(	PUNCT
ajssms-5706	316	16	cit	cit	PROPN
ajssms-5706	316	17	,	,	PUNCT
ajssms-5706	316	18	vat	vat	NOUN
ajssms-5706	316	19	,	,	PUNCT
ajssms-5706	316	20	pit	pit	NOUN
ajssms-5706	316	21	)	)	PUNCT
ajssms-5706	316	22	on	on	ADP
ajssms-5706	316	23	tax	tax	NOUN
ajssms-5706	316	24	compliance	compliance	NOUN
ajssms-5706	316	25	(	(	PUNCT
ajssms-5706	316	26	non	non	ADJ
ajssms-5706	316	27	-	-	ADJ
ajssms-5706	316	28	voluntary	voluntary	ADJ
ajssms-5706	316	29	)	)	PUNCT
ajssms-5706	316	30	among	among	ADP
ajssms-5706	316	31	smes	sme	NOUN
ajssms-5706	316	32	in	in	ADP
ajssms-5706	316	33	nigeria	nigeria	PROPN
ajssms-5706	316	34	.	.	PUNCT
ajssms-5706	317	1	𝑁𝑉𝐶	𝑁𝑉𝐶	PROPN
ajssms-5706	317	2	=	=	SYM
ajssms-5706	317	3	𝛼0	𝛼0	PROPN
ajssms-5706	317	4	+	+	CCONJ
ajssms-5706	317	5	𝛼1𝐹𝐴𝐶𝐼𝑇	𝛼1𝐹𝐴𝐶𝐼𝑇	ADJ
ajssms-5706	317	6	+	+	CCONJ
ajssms-5706	317	7	𝛼2𝐹𝐴𝑉𝐴𝑇	𝛼2𝐹𝐴𝑉𝐴𝑇	NOUN
ajssms-5706	318	1	+	+	CCONJ
ajssms-5706	318	2	𝛼3𝐹𝐴𝑃𝐼𝑇	𝛼3𝐹𝐴𝑃𝐼𝑇	NOUN
ajssms-5706	318	3	+	+	X
ajssms-5706	318	4	𝑈𝑡	𝑈𝑡	ADJ
ajssms-5706	318	5	asian	asian	ADJ
ajssms-5706	318	6	journal	journal	NOUN
ajssms-5706	318	7	of	of	ADP
ajssms-5706	318	8	social	social	ADJ
ajssms-5706	318	9	sciences	sciences	PROPN
ajssms-5706	318	10	and	and	CCONJ
ajssms-5706	318	11	management	management	NOUN
ajssms-5706	318	12	studies	study	NOUN
ajssms-5706	318	13	,	,	PUNCT
ajssms-5706	318	14	2024	2024	NUM
ajssms-5706	318	15	,	,	PUNCT
ajssms-5706	318	16	11(3	11(3	NUM
ajssms-5706	318	17	):	):	PUNCT
ajssms-5706	318	18	41	41	NUM
ajssms-5706	318	19	-	-	SYM
ajssms-5706	318	20	52	52	NUM
ajssms-5706	318	21	50	50	NUM
ajssms-5706	318	22	©	©	ADP
ajssms-5706	318	23	2024	2024	NUM
ajssms-5706	318	24	by	by	ADP
ajssms-5706	318	25	the	the	DET
ajssms-5706	318	26	authors	author	NOUN
ajssms-5706	318	27	;	;	PUNCT
ajssms-5706	318	28	licensee	licensee	PROPN
ajssms-5706	318	29	asian	asian	ADJ
ajssms-5706	318	30	online	online	PROPN
ajssms-5706	318	31	journal	journal	PROPN
ajssms-5706	318	32	publishing	publishing	NOUN
ajssms-5706	318	33	group	group	NOUN
ajssms-5706	318	34	the	the	DET
ajssms-5706	318	35	reported	report	VERB
ajssms-5706	318	36	r	r	NOUN
ajssms-5706	318	37	value	value	NOUN
ajssms-5706	318	38	in	in	ADP
ajssms-5706	318	39	table	table	NOUN
ajssms-5706	318	40	9	9	NUM
ajssms-5706	318	41	indicated	indicate	VERB
ajssms-5706	318	42	that	that	SCONJ
ajssms-5706	318	43	a	a	DET
ajssms-5706	318	44	mutual	mutual	ADJ
ajssms-5706	318	45	correlation	correlation	NOUN
ajssms-5706	318	46	exists	exist	VERB
ajssms-5706	318	47	between	between	ADP
ajssms-5706	318	48	finance	finance	NOUN
ajssms-5706	318	49	act	act	VERB
ajssms-5706	318	50	2022	2022	NUM
ajssms-5706	318	51	on	on	ADP
ajssms-5706	318	52	cit	cit	PROPN
ajssms-5706	318	53	,	,	PUNCT
ajssms-5706	318	54	vat	vat	NOUN
ajssms-5706	318	55	,	,	PUNCT
ajssms-5706	318	56	pit	pit	NOUN
ajssms-5706	318	57	and	and	CCONJ
ajssms-5706	318	58	non	non	ADJ
ajssms-5706	318	59	-	-	ADJ
ajssms-5706	318	60	voluntary	voluntary	ADJ
ajssms-5706	318	61	tax	tax	NOUN
ajssms-5706	318	62	compliances	compliance	NOUN
ajssms-5706	318	63	among	among	ADP
ajssms-5706	318	64	smes	sme	NOUN
ajssms-5706	318	65	in	in	ADP
ajssms-5706	318	66	nigeria	nigeria	PROPN
ajssms-5706	318	67	.	.	PUNCT
ajssms-5706	319	1	the	the	DET
ajssms-5706	319	2	adjusted	adjusted	ADJ
ajssms-5706	319	3	r	r	NOUN
ajssms-5706	319	4	-	-	PUNCT
ajssms-5706	319	5	square	square	ADJ
ajssms-5706	319	6	value	value	NOUN
ajssms-5706	319	7	indicated	indicate	VERB
ajssms-5706	319	8	that	that	SCONJ
ajssms-5706	319	9	variation	variation	NOUN
ajssms-5706	319	10	in	in	ADP
ajssms-5706	319	11	the	the	DET
ajssms-5706	319	12	finance	finance	NOUN
ajssms-5706	319	13	act	act	VERB
ajssms-5706	319	14	2022	2022	NUM
ajssms-5706	319	15	on	on	ADP
ajssms-5706	319	16	cit	cit	PROPN
ajssms-5706	319	17	,	,	PUNCT
ajssms-5706	319	18	vat	vat	NOUN
ajssms-5706	319	19	and	and	CCONJ
ajssms-5706	319	20	pit	pit	NOUN
ajssms-5706	319	21	could	could	AUX
ajssms-5706	319	22	stimulate	stimulate	VERB
ajssms-5706	319	23	62	62	NUM
ajssms-5706	319	24	%	%	NOUN
ajssms-5706	319	25	changes	change	NOUN
ajssms-5706	319	26	in	in	ADP
ajssms-5706	319	27	non	non	ADJ
ajssms-5706	319	28	-	-	ADJ
ajssms-5706	319	29	voluntary	voluntary	ADJ
ajssms-5706	319	30	tax	tax	NOUN
ajssms-5706	319	31	compliance	compliance	NOUN
ajssms-5706	319	32	level	level	NOUN
ajssms-5706	319	33	among	among	ADP
ajssms-5706	319	34	smes	sme	NOUN
ajssms-5706	319	35	in	in	ADP
ajssms-5706	319	36	nigeria	nigeria	PROPN
ajssms-5706	319	37	.	.	PUNCT
ajssms-5706	320	1	the	the	DET
ajssms-5706	320	2	remaining	remain	VERB
ajssms-5706	320	3	38	38	NUM
ajssms-5706	320	4	%	%	NOUN
ajssms-5706	320	5	could	could	AUX
ajssms-5706	320	6	be	be	AUX
ajssms-5706	320	7	attributed	attribute	VERB
ajssms-5706	320	8	to	to	ADP
ajssms-5706	320	9	other	other	ADJ
ajssms-5706	320	10	variables	variable	NOUN
ajssms-5706	320	11	not	not	PART
ajssms-5706	320	12	included	include	VERB
ajssms-5706	320	13	in	in	ADP
ajssms-5706	320	14	this	this	DET
ajssms-5706	320	15	model	model	NOUN
ajssms-5706	320	16	.	.	PUNCT
ajssms-5706	321	1	the	the	DET
ajssms-5706	321	2	reported	report	VERB
ajssms-5706	321	3	f	f	NOUN
ajssms-5706	321	4	-	-	PUNCT
ajssms-5706	321	5	stat	stat	NOUN
ajssms-5706	321	6	and	and	CCONJ
ajssms-5706	321	7	probability	probability	NOUN
ajssms-5706	321	8	value	value	NOUN
ajssms-5706	321	9	of	of	ADP
ajssms-5706	321	10	4.785	4.785	NUM
ajssms-5706	321	11	and	and	CCONJ
ajssms-5706	321	12	0.001	0.001	NUM
ajssms-5706	321	13	indicated	indicate	VERB
ajssms-5706	321	14	that	that	SCONJ
ajssms-5706	321	15	the	the	DET
ajssms-5706	321	16	model	model	NOUN
ajssms-5706	321	17	is	be	AUX
ajssms-5706	321	18	fit	fit	ADJ
ajssms-5706	321	19	.	.	PUNCT
ajssms-5706	322	1	the	the	DET
ajssms-5706	322	2	regression	regression	NOUN
ajssms-5706	322	3	analysis	analysis	NOUN
ajssms-5706	322	4	result	result	NOUN
ajssms-5706	322	5	are	be	AUX
ajssms-5706	322	6	as	as	SCONJ
ajssms-5706	322	7	follows	follow	VERB
ajssms-5706	322	8	:	:	PUNCT
ajssms-5706	322	9	i.	i.	PROPN
ajssms-5706	322	10	finance	finance	PROPN
ajssms-5706	322	11	act	act	VERB
ajssms-5706	322	12	2022	2022	NUM
ajssms-5706	322	13	on	on	ADP
ajssms-5706	322	14	company	company	NOUN
ajssms-5706	322	15	income	income	NOUN
ajssms-5706	322	16	tax	tax	NOUN
ajssms-5706	322	17	has	have	VERB
ajssms-5706	322	18	a	a	DET
ajssms-5706	322	19	positive	positive	ADJ
ajssms-5706	322	20	significant	significant	ADJ
ajssms-5706	322	21	effect	effect	NOUN
ajssms-5706	322	22	on	on	ADP
ajssms-5706	322	23	non	non	ADJ
ajssms-5706	322	24	-	-	ADJ
ajssms-5706	322	25	voluntary	voluntary	ADJ
ajssms-5706	322	26	tax	tax	NOUN
ajssms-5706	322	27	compliance	compliance	NOUN
ajssms-5706	322	28	in	in	ADP
ajssms-5706	322	29	nigeria	nigeria	PROPN
ajssms-5706	322	30	to	to	ADP
ajssms-5706	322	31	the	the	DET
ajssms-5706	322	32	tune	tune	NOUN
ajssms-5706	322	33	of	of	ADP
ajssms-5706	322	34	0.497(p=0.037<0.05	0.497(p=0.037<0.05	PROPN
ajssms-5706	322	35	)	)	PUNCT
ajssms-5706	322	36	.	.	PUNCT
ajssms-5706	323	1	ii	ii	PROPN
ajssms-5706	323	2	.	.	PUNCT
ajssms-5706	324	1	finance	finance	PROPN
ajssms-5706	324	2	act	act	VERB
ajssms-5706	324	3	2022	2022	NUM
ajssms-5706	324	4	on	on	ADP
ajssms-5706	324	5	value	value	NOUN
ajssms-5706	324	6	added	add	VERB
ajssms-5706	324	7	tax	tax	NOUN
ajssms-5706	324	8	has	have	VERB
ajssms-5706	324	9	a	a	DET
ajssms-5706	324	10	negative	negative	ADJ
ajssms-5706	324	11	insignificant	insignificant	ADJ
ajssms-5706	324	12	effect	effect	NOUN
ajssms-5706	324	13	on	on	ADP
ajssms-5706	324	14	non	non	ADJ
ajssms-5706	324	15	-	-	ADJ
ajssms-5706	324	16	voluntary	voluntary	ADJ
ajssms-5706	324	17	tax	tax	NOUN
ajssms-5706	324	18	compliance	compliance	NOUN
ajssms-5706	324	19	in	in	ADP
ajssms-5706	324	20	nigeria	nigeria	PROPN
ajssms-5706	324	21	to	to	ADP
ajssms-5706	324	22	the	the	DET
ajssms-5706	324	23	tune	tune	NOUN
ajssms-5706	324	24	of	of	ADP
ajssms-5706	324	25	-0.140(p=0.606>0.05	-0.140(p=0.606>0.05	PROPN
ajssms-5706	324	26	)	)	PUNCT
ajssms-5706	324	27	.	.	PUNCT
ajssms-5706	325	1	iii	iii	X
ajssms-5706	325	2	.	.	PUNCT
ajssms-5706	326	1	finance	finance	PROPN
ajssms-5706	326	2	act	act	VERB
ajssms-5706	326	3	2022	2022	NUM
ajssms-5706	326	4	on	on	ADP
ajssms-5706	326	5	personal	personal	ADJ
ajssms-5706	326	6	income	income	NOUN
ajssms-5706	326	7	tax	tax	NOUN
ajssms-5706	326	8	has	have	VERB
ajssms-5706	326	9	a	a	DET
ajssms-5706	326	10	positive	positive	ADJ
ajssms-5706	326	11	but	but	CCONJ
ajssms-5706	326	12	insignificant	insignificant	ADJ
ajssms-5706	326	13	effect	effect	NOUN
ajssms-5706	326	14	on	on	ADP
ajssms-5706	326	15	non	non	ADJ
ajssms-5706	326	16	-	-	ADJ
ajssms-5706	326	17	voluntary	voluntary	ADJ
ajssms-5706	326	18	tax	tax	NOUN
ajssms-5706	326	19	compliance	compliance	NOUN
ajssms-5706	326	20	in	in	ADP
ajssms-5706	326	21	nigeria	nigeria	PROPN
ajssms-5706	326	22	to	to	ADP
ajssms-5706	326	23	the	the	DET
ajssms-5706	326	24	tune	tune	NOUN
ajssms-5706	326	25	of	of	ADP
ajssms-5706	326	26	0.153(p=0.493>0.05	0.153(p=0.493>0.05	NOUN
ajssms-5706	326	27	)	)	PUNCT
ajssms-5706	326	28	.	.	PUNCT
ajssms-5706	327	1	table	table	NOUN
ajssms-5706	327	2	9	9	NUM
ajssms-5706	327	3	.	.	PUNCT
ajssms-5706	328	1	multiple	multiple	ADJ
ajssms-5706	328	2	regression	regression	NOUN
ajssms-5706	328	3	of	of	ADP
ajssms-5706	328	4	the	the	DET
ajssms-5706	328	5	impact	impact	NOUN
ajssms-5706	328	6	of	of	ADP
ajssms-5706	328	7	finance	finance	NOUN
ajssms-5706	328	8	act	act	VERB
ajssms-5706	328	9	2022	2022	NUM
ajssms-5706	328	10	(	(	PUNCT
ajssms-5706	328	11	cit	cit	PROPN
ajssms-5706	328	12	,	,	PUNCT
ajssms-5706	328	13	vat	vat	NOUN
ajssms-5706	328	14	,	,	PUNCT
ajssms-5706	328	15	pit	pit	NOUN
ajssms-5706	328	16	)	)	PUNCT
ajssms-5706	328	17	on	on	ADP
ajssms-5706	328	18	tax	tax	NOUN
ajssms-5706	328	19	compliance	compliance	NOUN
ajssms-5706	328	20	(	(	PUNCT
ajssms-5706	328	21	non	non	ADJ
ajssms-5706	328	22	-	-	ADJ
ajssms-5706	328	23	voluntary	voluntary	ADJ
ajssms-5706	328	24	)	)	PUNCT
ajssms-5706	328	25	among	among	ADP
ajssms-5706	328	26	smes	sme	NOUN
ajssms-5706	328	27	in	in	ADP
ajssms-5706	328	28	nigeria	nigeria	PROPN
ajssms-5706	328	29	.	.	PUNCT
ajssms-5706	329	1	independent	independent	ADJ
ajssms-5706	329	2	variable	variable	ADJ
ajssms-5706	329	3	unstandardized	unstandardized	ADJ
ajssms-5706	329	4	coefficient	coefficient	NOUN
ajssms-5706	329	5	standardized	standardize	VERB
ajssms-5706	329	6	coefficients	coefficient	NOUN
ajssms-5706	329	7	t	t	PROPN
ajssms-5706	329	8	p	p	ADJ
ajssms-5706	329	9	-	-	PUNCT
ajssms-5706	329	10	value	value	NOUN
ajssms-5706	329	11	b	b	X
ajssms-5706	329	12	std	std	NOUN
ajssms-5706	329	13	.	.	NOUN
ajssms-5706	329	14	error	error	NOUN
ajssms-5706	329	15	beta	beta	NOUN
ajssms-5706	329	16	(	(	PUNCT
ajssms-5706	329	17	constant	constant	ADJ
ajssms-5706	329	18	)	)	PUNCT
ajssms-5706	329	19	8.74	8.74	NUM
ajssms-5706	329	20	1.99	1.99	NUM
ajssms-5706	329	21	4.39	4.39	NUM
ajssms-5706	329	22	0.00	0.00	NUM
ajssms-5706	329	23	facit	facit	NOUN
ajssms-5706	329	24	0.49	0.49	NUM
ajssms-5706	329	25	0.11	0.11	NUM
ajssms-5706	329	26	0.39	0.39	NUM
ajssms-5706	329	27	2.83	2.83	NUM
ajssms-5706	329	28	0.04	0.04	NUM
ajssms-5706	329	29	favat	favat	NOUN
ajssms-5706	329	30	-0.14	-0.14	NOUN
ajssms-5706	329	31	0.08	0.08	NUM
ajssms-5706	329	32	-0.03	-0.03	NUM
ajssms-5706	329	33	-0.52	-0.52	NUM
ajssms-5706	329	34	-0.61	-0.61	NOUN
ajssms-5706	329	35	fapit	fapit	NOUN
ajssms-5706	329	36	0.15	0.15	NUM
ajssms-5706	329	37	0.09	0.09	NUM
ajssms-5706	329	38	0.04	0.04	NUM
ajssms-5706	329	39	0.69	0.69	NUM
ajssms-5706	329	40	0.49	0.49	NUM
ajssms-5706	329	41	r	r	NOUN
ajssms-5706	329	42	=	=	SYM
ajssms-5706	329	43	0.82	0.82	NUM
ajssms-5706	329	44	r2	r2	NOUN
ajssms-5706	329	45	=	=	PROPN
ajssms-5706	329	46	0.67	0.67	NUM
ajssms-5706	329	47	adj	adj	X
ajssms-5706	329	48	.	.	PUNCT
ajssms-5706	330	1	r2	r2	PROPN
ajssms-5706	330	2	=	=	NOUN
ajssms-5706	330	3	0.62	0.62	NUM
ajssms-5706	330	4	std	std	NOUN
ajssms-5706	330	5	err	err	NOUN
ajssms-5706	330	6	=	=	SYM
ajssms-5706	330	7	2.24	2.24	NUM
ajssms-5706	330	8	f	f	NOUN
ajssms-5706	330	9	=	=	SYM
ajssms-5706	330	10	4.79(0.001	4.79(0.001	NUM
ajssms-5706	330	11	)	)	PUNCT
ajssms-5706	330	12	dependent	dependent	ADJ
ajssms-5706	330	13	variable	variable	NOUN
ajssms-5706	330	14	:	:	PUNCT
ajssms-5706	331	1	non	non	ADJ
ajssms-5706	331	2	-	-	ADJ
ajssms-5706	331	3	voluntary	voluntary	ADJ
ajssms-5706	331	4	compliance	compliance	NOUN
ajssms-5706	331	5	4.5.2	4.5.2	NUM
ajssms-5706	331	6	.	.	PUNCT
ajssms-5706	332	1	post	post	NOUN
ajssms-5706	332	2	estimation	estimation	NOUN
ajssms-5706	332	3	result	result	NOUN
ajssms-5706	332	4	as	as	SCONJ
ajssms-5706	332	5	presented	present	VERB
ajssms-5706	332	6	in	in	ADP
ajssms-5706	332	7	table	table	NOUN
ajssms-5706	332	8	10	10	NUM
ajssms-5706	332	9	there	there	PRON
ajssms-5706	332	10	is	be	VERB
ajssms-5706	332	11	no	no	DET
ajssms-5706	332	12	problem	problem	NOUN
ajssms-5706	332	13	of	of	ADP
ajssms-5706	332	14	heteroscedasticity	heteroscedasticity	NOUN
ajssms-5706	332	15	in	in	ADP
ajssms-5706	332	16	the	the	DET
ajssms-5706	332	17	error	error	NOUN
ajssms-5706	332	18	terms	term	NOUN
ajssms-5706	332	19	and	and	CCONJ
ajssms-5706	332	20	the	the	DET
ajssms-5706	332	21	error	error	NOUN
ajssms-5706	332	22	term	term	NOUN
ajssms-5706	332	23	is	be	AUX
ajssms-5706	332	24	normally	normally	ADV
ajssms-5706	332	25	distributed	distribute	VERB
ajssms-5706	332	26	.	.	PUNCT
ajssms-5706	333	1	table	table	NOUN
ajssms-5706	333	2	10	10	NUM
ajssms-5706	333	3	.	.	PUNCT
ajssms-5706	334	1	post	post	PROPN
ajssms-5706	334	2	estimation	estimation	NOUN
ajssms-5706	334	3	test	test	NOUN
ajssms-5706	334	4	result	result	NOUN
ajssms-5706	334	5	.	.	PUNCT
ajssms-5706	335	1	normality	normality	NOUN
ajssms-5706	335	2	test	test	NOUN
ajssms-5706	335	3	breusch	breusch	VERB
ajssms-5706	335	4	-	-	PUNCT
ajssms-5706	335	5	pagan	pagan	ADJ
ajssms-5706	335	6	godfrey	godfrey	PROPN
ajssms-5706	335	7	heteroscedasticity	heteroscedasticity	PROPN
ajssms-5706	335	8	test	test	PROPN
ajssms-5706	335	9	shapiro	shapiro	PROPN
ajssms-5706	335	10	-	-	PUNCT
ajssms-5706	335	11	wilk	wilk	PROPN
ajssms-5706	335	12	stat	stat	PROPN
ajssms-5706	335	13	probability	probability	NOUN
ajssms-5706	335	14	f	f	PROPN
ajssms-5706	335	15	-	-	PUNCT
ajssms-5706	335	16	statistics	statistic	NOUN
ajssms-5706	335	17	probability	probability	NOUN
ajssms-5706	335	18	0.429	0.429	NUM
ajssms-5706	335	19	0.124	0.124	NUM
ajssms-5706	335	20	0.836	0.836	NUM
ajssms-5706	335	21	0.065	0.065	NUM
ajssms-5706	335	22	in	in	ADP
ajssms-5706	335	23	figure	figure	NOUN
ajssms-5706	335	24	2	2	NUM
ajssms-5706	335	25	the	the	DET
ajssms-5706	335	26	normality	normality	NOUN
ajssms-5706	335	27	results	result	NOUN
ajssms-5706	335	28	indicated	indicate	VERB
ajssms-5706	335	29	that	that	SCONJ
ajssms-5706	335	30	a	a	DET
ajssms-5706	335	31	linear	linear	ADJ
ajssms-5706	335	32	relationship	relationship	NOUN
ajssms-5706	335	33	exists	exist	VERB
ajssms-5706	335	34	between	between	ADP
ajssms-5706	335	35	the	the	DET
ajssms-5706	335	36	variables	variable	NOUN
ajssms-5706	335	37	under	under	ADP
ajssms-5706	335	38	consideration	consideration	NOUN
ajssms-5706	335	39	in	in	ADP
ajssms-5706	335	40	this	this	DET
ajssms-5706	335	41	model	model	NOUN
ajssms-5706	335	42	.	.	PUNCT
ajssms-5706	336	1	figure	figure	NOUN
ajssms-5706	336	2	2	2	NUM
ajssms-5706	336	3	.	.	PUNCT
ajssms-5706	336	4	linear	linear	ADJ
ajssms-5706	336	5	test	test	NOUN
ajssms-5706	336	6	result	result	NOUN
ajssms-5706	336	7	for	for	ADP
ajssms-5706	336	8	model	model	NOUN
ajssms-5706	336	9	ii	ii	PROPN
ajssms-5706	336	10	.	.	PROPN
ajssms-5706	337	1	4.6	4.6	NUM
ajssms-5706	337	2	.	.	PUNCT
ajssms-5706	337	3	discussion	discussion	NOUN
ajssms-5706	337	4	of	of	ADP
ajssms-5706	337	5	findings	finding	NOUN
ajssms-5706	337	6	an	an	DET
ajssms-5706	337	7	attempt	attempt	NOUN
ajssms-5706	337	8	has	have	AUX
ajssms-5706	337	9	been	be	AUX
ajssms-5706	337	10	made	make	VERB
ajssms-5706	337	11	to	to	PART
ajssms-5706	337	12	evaluate	evaluate	VERB
ajssms-5706	337	13	the	the	DET
ajssms-5706	337	14	impact	impact	NOUN
ajssms-5706	337	15	of	of	ADP
ajssms-5706	337	16	finance	finance	NOUN
ajssms-5706	337	17	act	act	VERB
ajssms-5706	337	18	2022	2022	NUM
ajssms-5706	337	19	on	on	ADP
ajssms-5706	337	20	tax	tax	NOUN
ajssms-5706	337	21	compliance	compliance	NOUN
ajssms-5706	337	22	among	among	ADP
ajssms-5706	337	23	smes	sme	NOUN
ajssms-5706	337	24	in	in	ADP
ajssms-5706	337	25	nigeria	nigeria	PROPN
ajssms-5706	337	26	adopting	adopt	VERB
ajssms-5706	337	27	a	a	DET
ajssms-5706	337	28	primary	primary	ADJ
ajssms-5706	337	29	research	research	NOUN
ajssms-5706	337	30	study	study	NOUN
ajssms-5706	337	31	.	.	PUNCT
ajssms-5706	338	1	the	the	DET
ajssms-5706	338	2	study	study	NOUN
ajssms-5706	338	3	considered	consider	VERB
ajssms-5706	338	4	the	the	DET
ajssms-5706	338	5	finance	finance	NOUN
ajssms-5706	338	6	act	act	VERB
ajssms-5706	338	7	2022	2022	NUM
ajssms-5706	338	8	for	for	ADP
ajssms-5706	338	9	cit	cit	PROPN
ajssms-5706	338	10	,	,	PUNCT
ajssms-5706	338	11	vat	vat	NOUN
ajssms-5706	338	12	and	and	CCONJ
ajssms-5706	338	13	pit	pit	NOUN
ajssms-5706	338	14	as	as	ADP
ajssms-5706	338	15	the	the	DET
ajssms-5706	338	16	predictors	predictor	NOUN
ajssms-5706	338	17	while	while	SCONJ
ajssms-5706	338	18	tax	tax	NOUN
ajssms-5706	338	19	compliance	compliance	NOUN
ajssms-5706	338	20	was	be	AUX
ajssms-5706	338	21	captured	capture	VERB
ajssms-5706	338	22	with	with	ADP
ajssms-5706	338	23	voluntary	voluntary	ADJ
ajssms-5706	338	24	and	and	CCONJ
ajssms-5706	338	25	non	non	ADJ
ajssms-5706	338	26	-	-	ADJ
ajssms-5706	338	27	voluntary	voluntary	ADJ
ajssms-5706	338	28	compliance	compliance	NOUN
ajssms-5706	338	29	which	which	PRON
ajssms-5706	338	30	serve	serve	VERB
ajssms-5706	338	31	as	as	ADP
ajssms-5706	338	32	the	the	DET
ajssms-5706	338	33	basis	basis	NOUN
ajssms-5706	338	34	of	of	ADP
ajssms-5706	338	35	the	the	DET
ajssms-5706	338	36	two	two	NUM
ajssms-5706	338	37	models	model	NOUN
ajssms-5706	338	38	established	establish	VERB
ajssms-5706	338	39	in	in	ADP
ajssms-5706	338	40	this	this	DET
ajssms-5706	338	41	study	study	NOUN
ajssms-5706	338	42	.	.	PUNCT
ajssms-5706	339	1	several	several	ADJ
ajssms-5706	339	2	statistical	statistical	ADJ
ajssms-5706	339	3	analyses	analysis	NOUN
ajssms-5706	339	4	were	be	AUX
ajssms-5706	339	5	conducted	conduct	VERB
ajssms-5706	339	6	,	,	PUNCT
ajssms-5706	339	7	though	though	SCONJ
ajssms-5706	339	8	the	the	DET
ajssms-5706	339	9	regression	regression	NOUN
ajssms-5706	339	10	asian	asian	ADJ
ajssms-5706	339	11	journal	journal	NOUN
ajssms-5706	339	12	of	of	ADP
ajssms-5706	339	13	social	social	ADJ
ajssms-5706	339	14	sciences	sciences	PROPN
ajssms-5706	339	15	and	and	CCONJ
ajssms-5706	339	16	management	management	NOUN
ajssms-5706	339	17	studies	study	NOUN
ajssms-5706	339	18	,	,	PUNCT
ajssms-5706	339	19	2024	2024	NUM
ajssms-5706	339	20	,	,	PUNCT
ajssms-5706	339	21	11(3	11(3	NUM
ajssms-5706	339	22	):	):	PUNCT
ajssms-5706	339	23	41	41	NUM
ajssms-5706	339	24	-	-	SYM
ajssms-5706	339	25	52	52	NUM
ajssms-5706	339	26	51	51	NUM
ajssms-5706	339	27	©	©	ADP
ajssms-5706	339	28	2024	2024	NUM
ajssms-5706	339	29	by	by	ADP
ajssms-5706	339	30	the	the	DET
ajssms-5706	339	31	authors	author	NOUN
ajssms-5706	339	32	;	;	PUNCT
ajssms-5706	339	33	licensee	licensee	PROPN
ajssms-5706	339	34	asian	asian	ADJ
ajssms-5706	339	35	online	online	PROPN
ajssms-5706	339	36	journal	journal	PROPN
ajssms-5706	339	37	publishing	publishing	NOUN
ajssms-5706	339	38	group	group	NOUN
ajssms-5706	339	39	estimate	estimate	NOUN
ajssms-5706	339	40	serves	serve	VERB
ajssms-5706	339	41	as	as	ADP
ajssms-5706	339	42	the	the	DET
ajssms-5706	339	43	most	most	ADV
ajssms-5706	339	44	appropriate	appropriate	ADJ
ajssms-5706	339	45	analysis	analysis	NOUN
ajssms-5706	339	46	method	method	NOUN
ajssms-5706	339	47	to	to	PART
ajssms-5706	339	48	achieve	achieve	VERB
ajssms-5706	339	49	the	the	DET
ajssms-5706	339	50	specific	specific	ADJ
ajssms-5706	339	51	objective	objective	NOUN
ajssms-5706	339	52	.	.	PUNCT
ajssms-5706	340	1	on	on	ADP
ajssms-5706	340	2	this	this	DET
ajssms-5706	340	3	basis	basis	NOUN
ajssms-5706	340	4	,	,	PUNCT
ajssms-5706	340	5	the	the	DET
ajssms-5706	340	6	regression	regression	NOUN
ajssms-5706	340	7	estimation	estimation	NOUN
ajssms-5706	340	8	result	result	NOUN
ajssms-5706	340	9	serves	serve	VERB
ajssms-5706	340	10	as	as	ADP
ajssms-5706	340	11	the	the	DET
ajssms-5706	340	12	basis	basis	NOUN
ajssms-5706	340	13	of	of	ADP
ajssms-5706	340	14	this	this	DET
ajssms-5706	340	15	discussion	discussion	NOUN
ajssms-5706	340	16	.	.	PUNCT
ajssms-5706	341	1	the	the	DET
ajssms-5706	341	2	analysis	analysis	NOUN
ajssms-5706	341	3	results	result	NOUN
ajssms-5706	341	4	disclosed	disclose	VERB
ajssms-5706	341	5	that	that	SCONJ
ajssms-5706	341	6	finance	finance	NOUN
ajssms-5706	341	7	act	act	VERB
ajssms-5706	341	8	2022	2022	NUM
ajssms-5706	341	9	on	on	ADP
ajssms-5706	341	10	cit	cit	PROPN
ajssms-5706	341	11	has	have	VERB
ajssms-5706	341	12	a	a	DET
ajssms-5706	341	13	positive	positive	ADJ
ajssms-5706	341	14	significant	significant	ADJ
ajssms-5706	341	15	effect	effect	NOUN
ajssms-5706	341	16	on	on	ADP
ajssms-5706	341	17	tax	tax	NOUN
ajssms-5706	341	18	compliance	compliance	NOUN
ajssms-5706	341	19	in	in	ADP
ajssms-5706	341	20	nigeria	nigeria	PROPN
ajssms-5706	341	21	both	both	PRON
ajssms-5706	341	22	voluntary	voluntary	ADJ
ajssms-5706	341	23	and	and	CCONJ
ajssms-5706	341	24	non	non	ADJ
ajssms-5706	341	25	-	-	NOUN
ajssms-5706	341	26	compliance	compliance	NOUN
ajssms-5706	341	27	to	to	ADP
ajssms-5706	341	28	the	the	DET
ajssms-5706	341	29	tune	tune	NOUN
ajssms-5706	341	30	of	of	ADP
ajssms-5706	341	31	0.375(p=0.015<0.05	0.375(p=0.015<0.05	NOUN
ajssms-5706	341	32	)	)	PUNCT
ajssms-5706	341	33	and	and	CCONJ
ajssms-5706	341	34	0.497(p=0.037<0.05	0.497(p=0.037<0.05	PROPN
ajssms-5706	341	35	)	)	PUNCT
ajssms-5706	341	36	.	.	PUNCT
ajssms-5706	342	1	the	the	DET
ajssms-5706	342	2	reported	report	VERB
ajssms-5706	342	3	coefficient	coefficient	NOUN
ajssms-5706	342	4	values	value	NOUN
ajssms-5706	342	5	indicated	indicate	VERB
ajssms-5706	342	6	that	that	SCONJ
ajssms-5706	342	7	with	with	ADP
ajssms-5706	342	8	just	just	ADV
ajssms-5706	342	9	a	a	DET
ajssms-5706	342	10	1	1	NUM
ajssms-5706	342	11	%	%	NOUN
ajssms-5706	342	12	change	change	NOUN
ajssms-5706	342	13	in	in	ADP
ajssms-5706	342	14	the	the	DET
ajssms-5706	342	15	finance	finance	NOUN
ajssms-5706	342	16	act	act	NOUN
ajssms-5706	342	17	of	of	ADP
ajssms-5706	342	18	2022	2022	NUM
ajssms-5706	342	19	on	on	ADP
ajssms-5706	342	20	cit	cit	PROPN
ajssms-5706	342	21	would	would	AUX
ajssms-5706	342	22	breed	breed	VERB
ajssms-5706	342	23	38	38	NUM
ajssms-5706	342	24	%	%	NOUN
ajssms-5706	342	25	and	and	CCONJ
ajssms-5706	342	26	50	50	NUM
ajssms-5706	342	27	%	%	NOUN
ajssms-5706	342	28	increase	increase	NOUN
ajssms-5706	342	29	in	in	ADP
ajssms-5706	342	30	voluntary	voluntary	ADJ
ajssms-5706	342	31	and	and	CCONJ
ajssms-5706	342	32	non	non	ADJ
ajssms-5706	342	33	-	-	ADJ
ajssms-5706	342	34	voluntary	voluntary	ADJ
ajssms-5706	342	35	tax	tax	NOUN
ajssms-5706	342	36	compliance	compliance	NOUN
ajssms-5706	342	37	among	among	ADP
ajssms-5706	342	38	smes	sme	NOUN
ajssms-5706	342	39	in	in	ADP
ajssms-5706	342	40	nigeria	nigeria	PROPN
ajssms-5706	342	41	.	.	PUNCT
ajssms-5706	343	1	this	this	PRON
ajssms-5706	343	2	indicated	indicate	VERB
ajssms-5706	343	3	that	that	SCONJ
ajssms-5706	343	4	the	the	DET
ajssms-5706	343	5	finance	finance	NOUN
ajssms-5706	343	6	act	act	VERB
ajssms-5706	343	7	2022	2022	NUM
ajssms-5706	343	8	on	on	ADP
ajssms-5706	343	9	cit	cit	PROPN
ajssms-5706	343	10	has	have	VERB
ajssms-5706	343	11	an	an	DET
ajssms-5706	343	12	independent	independent	ADJ
ajssms-5706	343	13	capacity	capacity	NOUN
ajssms-5706	343	14	to	to	PART
ajssms-5706	343	15	stimulate	stimulate	VERB
ajssms-5706	343	16	a	a	DET
ajssms-5706	343	17	growth	growth	NOUN
ajssms-5706	343	18	in	in	ADP
ajssms-5706	343	19	tax	tax	NOUN
ajssms-5706	343	20	compliance	compliance	NOUN
ajssms-5706	343	21	among	among	ADP
ajssms-5706	343	22	smes	sme	NOUN
ajssms-5706	343	23	in	in	ADP
ajssms-5706	343	24	nigeria	nigeria	PROPN
ajssms-5706	343	25	.	.	PUNCT
ajssms-5706	344	1	this	this	DET
ajssms-5706	344	2	positive	positive	ADJ
ajssms-5706	344	3	effect	effect	NOUN
ajssms-5706	344	4	might	might	AUX
ajssms-5706	344	5	be	be	AUX
ajssms-5706	344	6	attributed	attribute	VERB
ajssms-5706	344	7	to	to	ADP
ajssms-5706	344	8	the	the	DET
ajssms-5706	344	9	fact	fact	NOUN
ajssms-5706	344	10	that	that	SCONJ
ajssms-5706	344	11	,	,	PUNCT
ajssms-5706	344	12	the	the	DET
ajssms-5706	344	13	business	business	NOUN
ajssms-5706	344	14	sector	sector	NOUN
ajssms-5706	344	15	significantly	significantly	ADV
ajssms-5706	344	16	contributes	contribute	VERB
ajssms-5706	344	17	to	to	ADP
ajssms-5706	344	18	the	the	DET
ajssms-5706	344	19	survival	survival	NOUN
ajssms-5706	344	20	of	of	ADP
ajssms-5706	344	21	recessed	recessed	ADJ
ajssms-5706	344	22	economy	economy	NOUN
ajssms-5706	344	23	such	such	ADJ
ajssms-5706	344	24	as	as	ADP
ajssms-5706	344	25	nigeria	nigeria	PROPN
ajssms-5706	344	26	.	.	PUNCT
ajssms-5706	345	1	as	as	ADP
ajssms-5706	345	2	a	a	DET
ajssms-5706	345	3	result	result	NOUN
ajssms-5706	345	4	,	,	PUNCT
ajssms-5706	345	5	all	all	DET
ajssms-5706	345	6	tax	tax	NOUN
ajssms-5706	345	7	regulations	regulation	NOUN
ajssms-5706	345	8	formulated	formulate	VERB
ajssms-5706	345	9	for	for	ADP
ajssms-5706	345	10	companies	company	NOUN
ajssms-5706	345	11	must	must	AUX
ajssms-5706	345	12	have	have	VERB
ajssms-5706	345	13	the	the	DET
ajssms-5706	345	14	capacity	capacity	NOUN
ajssms-5706	345	15	to	to	PART
ajssms-5706	345	16	promote	promote	VERB
ajssms-5706	345	17	their	their	PRON
ajssms-5706	345	18	operations	operation	NOUN
ajssms-5706	345	19	towards	towards	ADP
ajssms-5706	345	20	improving	improve	VERB
ajssms-5706	345	21	profitability	profitability	NOUN
ajssms-5706	345	22	and	and	CCONJ
ajssms-5706	345	23	not	not	PART
ajssms-5706	345	24	mar	mar	PROPN
ajssms-5706	345	25	their	their	PRON
ajssms-5706	345	26	survival	survival	NOUN
ajssms-5706	345	27	in	in	ADP
ajssms-5706	345	28	the	the	DET
ajssms-5706	345	29	industry	industry	NOUN
ajssms-5706	345	30	.	.	PUNCT
ajssms-5706	346	1	also	also	ADV
ajssms-5706	346	2	,	,	PUNCT
ajssms-5706	346	3	the	the	DET
ajssms-5706	346	4	significant	significant	ADJ
ajssms-5706	346	5	effect	effect	NOUN
ajssms-5706	346	6	could	could	AUX
ajssms-5706	346	7	be	be	AUX
ajssms-5706	346	8	as	as	ADP
ajssms-5706	346	9	a	a	DET
ajssms-5706	346	10	result	result	NOUN
ajssms-5706	346	11	of	of	ADP
ajssms-5706	346	12	tax	tax	NOUN
ajssms-5706	346	13	holidays	holiday	NOUN
ajssms-5706	346	14	given	give	VERB
ajssms-5706	346	15	to	to	ADP
ajssms-5706	346	16	companies	company	NOUN
ajssms-5706	346	17	which	which	PRON
ajssms-5706	346	18	could	could	AUX
ajssms-5706	346	19	stimulate	stimulate	VERB
ajssms-5706	346	20	high	high	ADJ
ajssms-5706	346	21	level	level	NOUN
ajssms-5706	346	22	of	of	ADP
ajssms-5706	346	23	compliance	compliance	NOUN
ajssms-5706	346	24	with	with	ADP
ajssms-5706	346	25	tax	tax	NOUN
ajssms-5706	346	26	regulations	regulation	NOUN
ajssms-5706	346	27	.	.	PUNCT
ajssms-5706	347	1	this	this	PRON
ajssms-5706	347	2	corresponds	correspond	VERB
ajssms-5706	347	3	with	with	ADP
ajssms-5706	347	4	the	the	DET
ajssms-5706	347	5	discovery	discovery	NOUN
ajssms-5706	347	6	of	of	ADP
ajssms-5706	347	7	akan	akan	PROPN
ajssms-5706	347	8	and	and	CCONJ
ajssms-5706	347	9	azaka	azaka	PROPN
ajssms-5706	347	10	(	(	PUNCT
ajssms-5706	347	11	2023	2023	NUM
ajssms-5706	347	12	)	)	PUNCT
ajssms-5706	347	13	that	that	SCONJ
ajssms-5706	347	14	tax	tax	NOUN
ajssms-5706	347	15	reforms	reform	NOUN
ajssms-5706	347	16	on	on	ADP
ajssms-5706	347	17	company	company	NOUN
ajssms-5706	347	18	income	income	NOUN
ajssms-5706	347	19	tax	tax	NOUN
ajssms-5706	347	20	significantly	significantly	ADV
ajssms-5706	347	21	influence	influence	VERB
ajssms-5706	347	22	tax	tax	NOUN
ajssms-5706	347	23	compliance	compliance	NOUN
ajssms-5706	347	24	among	among	ADP
ajssms-5706	347	25	business	business	NOUN
ajssms-5706	347	26	firms	firm	NOUN
ajssms-5706	347	27	.	.	PUNCT
ajssms-5706	348	1	also	also	ADV
ajssms-5706	348	2	,	,	PUNCT
ajssms-5706	348	3	it	it	PRON
ajssms-5706	348	4	was	be	AUX
ajssms-5706	348	5	revealed	reveal	VERB
ajssms-5706	348	6	that	that	SCONJ
ajssms-5706	348	7	finance	finance	NOUN
ajssms-5706	348	8	act	act	VERB
ajssms-5706	348	9	2022	2022	NUM
ajssms-5706	348	10	on	on	ADP
ajssms-5706	348	11	vat	vat	NOUN
ajssms-5706	348	12	has	have	VERB
ajssms-5706	348	13	a	a	DET
ajssms-5706	348	14	negative	negative	ADJ
ajssms-5706	348	15	insignificant	insignificant	ADJ
ajssms-5706	348	16	effect	effect	NOUN
ajssms-5706	348	17	on	on	ADP
ajssms-5706	348	18	voluntary	voluntary	ADJ
ajssms-5706	348	19	and	and	CCONJ
ajssms-5706	348	20	nonvoluntary	nonvoluntary	ADJ
ajssms-5706	348	21	tax	tax	NOUN
ajssms-5706	348	22	compliance	compliance	NOUN
ajssms-5706	348	23	in	in	ADP
ajssms-5706	348	24	nigeria	nigeria	PROPN
ajssms-5706	348	25	to	to	ADP
ajssms-5706	348	26	the	the	DET
ajssms-5706	348	27	tune	tune	NOUN
ajssms-5706	348	28	of	of	ADP
ajssms-5706	348	29	-0.168(p=0.066>0.05	-0.168(p=0.066>0.05	NOUN
ajssms-5706	348	30	)	)	PUNCT
ajssms-5706	348	31	and	and	CCONJ
ajssms-5706	348	32	-0.140(p=0.606>0.05	-0.140(p=0.606>0.05	ADJ
ajssms-5706	348	33	)	)	PUNCT
ajssms-5706	348	34	respectively	respectively	ADV
ajssms-5706	348	35	.	.	PUNCT
ajssms-5706	349	1	the	the	DET
ajssms-5706	349	2	corollary	corollary	NOUN
ajssms-5706	349	3	of	of	ADP
ajssms-5706	349	4	this	this	DET
ajssms-5706	349	5	discovery	discovery	NOUN
ajssms-5706	349	6	is	be	AUX
ajssms-5706	349	7	that	that	SCONJ
ajssms-5706	349	8	the	the	DET
ajssms-5706	349	9	recent	recent	ADJ
ajssms-5706	349	10	changes	change	NOUN
ajssms-5706	349	11	in	in	ADP
ajssms-5706	349	12	the	the	DET
ajssms-5706	349	13	vat	vat	NOUN
ajssms-5706	349	14	regulations	regulation	NOUN
ajssms-5706	349	15	lacks	lack	VERB
ajssms-5706	349	16	the	the	DET
ajssms-5706	349	17	capacity	capacity	NOUN
ajssms-5706	349	18	to	to	PART
ajssms-5706	349	19	cause	cause	VERB
ajssms-5706	349	20	a	a	DET
ajssms-5706	349	21	rise	rise	NOUN
ajssms-5706	349	22	in	in	ADP
ajssms-5706	349	23	tax	tax	NOUN
ajssms-5706	349	24	compliance	compliance	NOUN
ajssms-5706	349	25	among	among	ADP
ajssms-5706	349	26	smes	sme	NOUN
ajssms-5706	349	27	in	in	ADP
ajssms-5706	349	28	nigeria	nigeria	PROPN
ajssms-5706	349	29	.	.	PUNCT
ajssms-5706	350	1	the	the	DET
ajssms-5706	350	2	negative	negative	ADJ
ajssms-5706	350	3	impact	impact	NOUN
ajssms-5706	350	4	might	might	AUX
ajssms-5706	350	5	be	be	AUX
ajssms-5706	350	6	attributed	attribute	VERB
ajssms-5706	350	7	to	to	ADP
ajssms-5706	350	8	the	the	DET
ajssms-5706	350	9	fact	fact	NOUN
ajssms-5706	350	10	that	that	SCONJ
ajssms-5706	350	11	the	the	DET
ajssms-5706	350	12	recent	recent	ADJ
ajssms-5706	350	13	50	50	NUM
ajssms-5706	350	14	%	%	NOUN
ajssms-5706	350	15	rise	rise	NOUN
ajssms-5706	350	16	in	in	ADP
ajssms-5706	350	17	the	the	DET
ajssms-5706	350	18	vat	vat	NOUN
ajssms-5706	350	19	rate	rate	NOUN
ajssms-5706	350	20	(	(	PUNCT
ajssms-5706	350	21	that	that	PRON
ajssms-5706	350	22	is	is	ADV
ajssms-5706	350	23	,	,	PUNCT
ajssms-5706	350	24	from	from	ADP
ajssms-5706	350	25	5	5	NUM
ajssms-5706	350	26	%	%	NOUN
ajssms-5706	350	27	to	to	PART
ajssms-5706	350	28	7.5	7.5	NUM
ajssms-5706	350	29	%	%	NOUN
ajssms-5706	350	30	)	)	PUNCT
ajssms-5706	350	31	resulted	result	VERB
ajssms-5706	350	32	in	in	ADP
ajssms-5706	350	33	a	a	DET
ajssms-5706	350	34	constant	constant	ADJ
ajssms-5706	350	35	rise	rise	NOUN
ajssms-5706	350	36	in	in	ADP
ajssms-5706	350	37	the	the	DET
ajssms-5706	350	38	prices	price	NOUN
ajssms-5706	350	39	of	of	ADP
ajssms-5706	350	40	commodities	commodity	NOUN
ajssms-5706	350	41	,	,	PUNCT
ajssms-5706	350	42	which	which	PRON
ajssms-5706	350	43	implies	imply	VERB
ajssms-5706	350	44	inflation	inflation	NOUN
ajssms-5706	350	45	.	.	PUNCT
ajssms-5706	351	1	as	as	ADP
ajssms-5706	351	2	a	a	DET
ajssms-5706	351	3	result	result	NOUN
ajssms-5706	351	4	,	,	PUNCT
ajssms-5706	351	5	many	many	ADJ
ajssms-5706	351	6	of	of	ADP
ajssms-5706	351	7	the	the	DET
ajssms-5706	351	8	smes	sme	NOUN
ajssms-5706	351	9	lose	lose	VERB
ajssms-5706	351	10	their	their	PRON
ajssms-5706	351	11	stable	stable	ADJ
ajssms-5706	351	12	financial	financial	ADJ
ajssms-5706	351	13	strength	strength	NOUN
ajssms-5706	351	14	as	as	SCONJ
ajssms-5706	351	15	they	they	PRON
ajssms-5706	351	16	experience	experience	VERB
ajssms-5706	351	17	a	a	DET
ajssms-5706	351	18	fall	fall	NOUN
ajssms-5706	351	19	in	in	ADP
ajssms-5706	351	20	sales	sale	NOUN
ajssms-5706	351	21	and	and	CCONJ
ajssms-5706	351	22	profitability	profitability	NOUN
ajssms-5706	351	23	.	.	PUNCT
ajssms-5706	352	1	then	then	ADV
ajssms-5706	352	2	,	,	PUNCT
ajssms-5706	352	3	there	there	PRON
ajssms-5706	352	4	is	be	VERB
ajssms-5706	352	5	no	no	DET
ajssms-5706	352	6	adequate	adequate	ADJ
ajssms-5706	352	7	fund	fund	NOUN
ajssms-5706	352	8	to	to	PART
ajssms-5706	352	9	encourage	encourage	VERB
ajssms-5706	352	10	tax	tax	NOUN
ajssms-5706	352	11	compliance	compliance	NOUN
ajssms-5706	352	12	.	.	PUNCT
ajssms-5706	353	1	this	this	DET
ajssms-5706	353	2	finding	finding	NOUN
ajssms-5706	353	3	aligns	align	VERB
ajssms-5706	353	4	with	with	ADP
ajssms-5706	353	5	the	the	DET
ajssms-5706	353	6	discovery	discovery	NOUN
ajssms-5706	353	7	of	of	ADP
ajssms-5706	353	8	ibrahim	ibrahim	PROPN
ajssms-5706	353	9	and	and	CCONJ
ajssms-5706	353	10	lawal	lawal	PROPN
ajssms-5706	353	11	(	(	PUNCT
ajssms-5706	353	12	2022	2022	NUM
ajssms-5706	353	13	)	)	PUNCT
ajssms-5706	353	14	that	that	PRON
ajssms-5706	353	15	increase	increase	VERB
ajssms-5706	353	16	in	in	ADP
ajssms-5706	353	17	vat	vat	NOUN
ajssms-5706	353	18	rate	rate	NOUN
ajssms-5706	353	19	negatively	negatively	ADV
ajssms-5706	353	20	affected	affect	VERB
ajssms-5706	353	21	tax	tax	NOUN
ajssms-5706	353	22	compliance	compliance	NOUN
ajssms-5706	353	23	behaviour	behaviour	NOUN
ajssms-5706	353	24	of	of	ADP
ajssms-5706	353	25	smes	sme	NOUN
ajssms-5706	353	26	.	.	PUNCT
ajssms-5706	354	1	finally	finally	ADV
ajssms-5706	354	2	,	,	PUNCT
ajssms-5706	354	3	it	it	PRON
ajssms-5706	354	4	was	be	AUX
ajssms-5706	354	5	disclosed	disclose	VERB
ajssms-5706	354	6	that	that	SCONJ
ajssms-5706	354	7	finance	finance	NOUN
ajssms-5706	354	8	act	act	VERB
ajssms-5706	354	9	2022	2022	NUM
ajssms-5706	354	10	on	on	ADP
ajssms-5706	354	11	pit	pit	NOUN
ajssms-5706	354	12	has	have	VERB
ajssms-5706	354	13	a	a	DET
ajssms-5706	354	14	positive	positive	ADJ
ajssms-5706	354	15	but	but	CCONJ
ajssms-5706	354	16	insignificant	insignificant	ADJ
ajssms-5706	354	17	effect	effect	NOUN
ajssms-5706	354	18	on	on	ADP
ajssms-5706	354	19	voluntary	voluntary	ADJ
ajssms-5706	354	20	and	and	CCONJ
ajssms-5706	354	21	non	non	ADJ
ajssms-5706	354	22	-	-	ADJ
ajssms-5706	354	23	voluntary	voluntary	ADJ
ajssms-5706	354	24	tax	tax	NOUN
ajssms-5706	354	25	compliance	compliance	NOUN
ajssms-5706	354	26	in	in	ADP
ajssms-5706	354	27	nigeria	nigeria	PROPN
ajssms-5706	354	28	to	to	ADP
ajssms-5706	354	29	the	the	DET
ajssms-5706	354	30	tune	tune	NOUN
ajssms-5706	354	31	of	of	ADP
ajssms-5706	354	32	0.175(p=0.403>0.05	0.175(p=0.403>0.05	NOUN
ajssms-5706	354	33	)	)	PUNCT
ajssms-5706	354	34	and	and	CCONJ
ajssms-5706	354	35	0.153(p=0.493>0.05	0.153(p=0.493>0.05	NOUN
ajssms-5706	354	36	)	)	PUNCT
ajssms-5706	354	37	respectively	respectively	ADV
ajssms-5706	354	38	.	.	PUNCT
ajssms-5706	355	1	by	by	ADP
ajssms-5706	355	2	implication	implication	NOUN
ajssms-5706	355	3	a	a	DET
ajssms-5706	355	4	1	1	NUM
ajssms-5706	355	5	%	%	NOUN
ajssms-5706	355	6	change	change	NOUN
ajssms-5706	355	7	in	in	ADP
ajssms-5706	355	8	finance	finance	NOUN
ajssms-5706	355	9	act	act	VERB
ajssms-5706	355	10	2022	2022	NUM
ajssms-5706	355	11	on	on	ADP
ajssms-5706	355	12	personal	personal	ADJ
ajssms-5706	355	13	income	income	NOUN
ajssms-5706	355	14	tax	tax	NOUN
ajssms-5706	355	15	would	would	AUX
ajssms-5706	355	16	breed	breed	VERB
ajssms-5706	355	17	18	18	NUM
ajssms-5706	355	18	%	%	NOUN
ajssms-5706	355	19	and	and	CCONJ
ajssms-5706	355	20	15	15	NUM
ajssms-5706	355	21	%	%	NOUN
ajssms-5706	355	22	increase	increase	NOUN
ajssms-5706	355	23	in	in	ADP
ajssms-5706	355	24	voluntary	voluntary	ADJ
ajssms-5706	355	25	and	and	CCONJ
ajssms-5706	355	26	non	non	ADJ
ajssms-5706	355	27	-	-	ADJ
ajssms-5706	355	28	voluntary	voluntary	ADJ
ajssms-5706	355	29	tax	tax	NOUN
ajssms-5706	355	30	compliance	compliance	NOUN
ajssms-5706	355	31	among	among	ADP
ajssms-5706	355	32	smes	sme	NOUN
ajssms-5706	355	33	in	in	ADP
ajssms-5706	355	34	nigeria	nigeria	PROPN
ajssms-5706	355	35	though	though	SCONJ
ajssms-5706	355	36	at	at	ADP
ajssms-5706	355	37	an	an	DET
ajssms-5706	355	38	insignificant	insignificant	ADJ
ajssms-5706	355	39	level	level	NOUN
ajssms-5706	355	40	.	.	PUNCT
ajssms-5706	356	1	the	the	DET
ajssms-5706	356	2	insignificant	insignificant	ADJ
ajssms-5706	356	3	effect	effect	NOUN
ajssms-5706	356	4	might	might	AUX
ajssms-5706	356	5	be	be	AUX
ajssms-5706	356	6	attributed	attribute	VERB
ajssms-5706	356	7	to	to	ADP
ajssms-5706	356	8	the	the	DET
ajssms-5706	356	9	fact	fact	NOUN
ajssms-5706	356	10	that	that	SCONJ
ajssms-5706	356	11	there	there	PRON
ajssms-5706	356	12	is	be	VERB
ajssms-5706	356	13	few	few	ADJ
ajssms-5706	356	14	evidence	evidence	NOUN
ajssms-5706	356	15	for	for	ADP
ajssms-5706	356	16	proper	proper	ADJ
ajssms-5706	356	17	management	management	NOUN
ajssms-5706	356	18	of	of	ADP
ajssms-5706	356	19	the	the	DET
ajssms-5706	356	20	public	public	ADJ
ajssms-5706	356	21	fund	fund	NOUN
ajssms-5706	356	22	collected	collect	VERB
ajssms-5706	356	23	through	through	ADP
ajssms-5706	356	24	personal	personal	ADJ
ajssms-5706	356	25	income	income	NOUN
ajssms-5706	356	26	tax	tax	NOUN
ajssms-5706	356	27	over	over	ADP
ajssms-5706	356	28	the	the	DET
ajssms-5706	356	29	years	year	NOUN
ajssms-5706	356	30	.	.	PUNCT
ajssms-5706	357	1	this	this	PRON
ajssms-5706	357	2	correspond	correspond	VERB
ajssms-5706	357	3	with	with	ADP
ajssms-5706	357	4	the	the	DET
ajssms-5706	357	5	conclusion	conclusion	NOUN
ajssms-5706	357	6	of	of	ADP
ajssms-5706	357	7	sakirin	sakirin	NOUN
ajssms-5706	357	8	,	,	PUNCT
ajssms-5706	357	9	darwanis	darwani	NOUN
ajssms-5706	357	10	,	,	PUNCT
ajssms-5706	357	11	and	and	CCONJ
ajssms-5706	357	12	abdullah	abdullah	PROPN
ajssms-5706	357	13	(	(	PUNCT
ajssms-5706	357	14	2021	2021	NUM
ajssms-5706	357	15	)	)	PUNCT
ajssms-5706	357	16	that	that	SCONJ
ajssms-5706	357	17	reforms	reform	NOUN
ajssms-5706	357	18	on	on	ADP
ajssms-5706	357	19	personal	personal	ADJ
ajssms-5706	357	20	income	income	NOUN
ajssms-5706	357	21	tax	tax	NOUN
ajssms-5706	357	22	insignificant	insignificant	ADJ
ajssms-5706	357	23	influence	influence	NOUN
ajssms-5706	357	24	tax	tax	NOUN
ajssms-5706	357	25	compliance	compliance	NOUN
ajssms-5706	357	26	in	in	ADP
ajssms-5706	357	27	indonesia	indonesia	PROPN
ajssms-5706	357	28	.	.	PUNCT
ajssms-5706	358	1	5	5	X
ajssms-5706	358	2	.	.	X
ajssms-5706	358	3	conclusion	conclusion	NOUN
ajssms-5706	358	4	and	and	CCONJ
ajssms-5706	358	5	recommendations	recommendation	NOUN
ajssms-5706	358	6	the	the	DET
ajssms-5706	358	7	relevance	relevance	NOUN
ajssms-5706	358	8	of	of	ADP
ajssms-5706	358	9	tax	tax	NOUN
ajssms-5706	358	10	revenue	revenue	NOUN
ajssms-5706	358	11	to	to	ADP
ajssms-5706	358	12	the	the	DET
ajssms-5706	358	13	government	government	NOUN
ajssms-5706	358	14	performance	performance	NOUN
ajssms-5706	358	15	in	in	ADP
ajssms-5706	358	16	recessed	recessed	ADJ
ajssms-5706	358	17	economy	economy	NOUN
ajssms-5706	358	18	can	can	AUX
ajssms-5706	358	19	not	not	PART
ajssms-5706	358	20	be	be	AUX
ajssms-5706	358	21	underestimated	underestimate	VERB
ajssms-5706	358	22	.	.	PUNCT
ajssms-5706	359	1	thus	thus	ADV
ajssms-5706	359	2	,	,	PUNCT
ajssms-5706	359	3	tax	tax	NOUN
ajssms-5706	359	4	regulations	regulation	NOUN
ajssms-5706	359	5	are	be	AUX
ajssms-5706	359	6	required	require	VERB
ajssms-5706	359	7	to	to	PART
ajssms-5706	359	8	be	be	AUX
ajssms-5706	359	9	subjected	subject	VERB
ajssms-5706	359	10	to	to	ADP
ajssms-5706	359	11	changes	change	NOUN
ajssms-5706	359	12	to	to	PART
ajssms-5706	359	13	stimulate	stimulate	VERB
ajssms-5706	359	14	its	its	PRON
ajssms-5706	359	15	contribution	contribution	NOUN
ajssms-5706	359	16	to	to	ADP
ajssms-5706	359	17	the	the	DET
ajssms-5706	359	18	betterment	betterment	NOUN
ajssms-5706	359	19	of	of	ADP
ajssms-5706	359	20	livelihoods	livelihood	NOUN
ajssms-5706	359	21	.	.	PUNCT
ajssms-5706	360	1	this	this	PRON
ajssms-5706	360	2	justified	justify	VERB
ajssms-5706	360	3	the	the	DET
ajssms-5706	360	4	need	need	NOUN
ajssms-5706	360	5	for	for	ADP
ajssms-5706	360	6	finance	finance	NOUN
ajssms-5706	360	7	act	act	NOUN
ajssms-5706	360	8	reform	reform	NOUN
ajssms-5706	360	9	in	in	ADP
ajssms-5706	360	10	2022	2022	NUM
ajssms-5706	360	11	on	on	ADP
ajssms-5706	360	12	the	the	DET
ajssms-5706	360	13	various	various	ADJ
ajssms-5706	360	14	forms	form	NOUN
ajssms-5706	360	15	of	of	ADP
ajssms-5706	360	16	taxes	taxis	NOUN
ajssms-5706	360	17	such	such	ADJ
ajssms-5706	360	18	as	as	ADP
ajssms-5706	360	19	company	company	NOUN
ajssms-5706	360	20	inform	inform	VERB
ajssms-5706	360	21	tax	tax	NOUN
ajssms-5706	360	22	,	,	PUNCT
ajssms-5706	360	23	value	value	NOUN
ajssms-5706	360	24	added	add	VERB
ajssms-5706	360	25	tax	tax	NOUN
ajssms-5706	360	26	,	,	PUNCT
ajssms-5706	360	27	personal	personal	ADJ
ajssms-5706	360	28	income	income	NOUN
ajssms-5706	360	29	tax	tax	NOUN
ajssms-5706	360	30	among	among	ADP
ajssms-5706	360	31	others	other	NOUN
ajssms-5706	360	32	.	.	PUNCT
ajssms-5706	361	1	from	from	ADP
ajssms-5706	361	2	the	the	DET
ajssms-5706	361	3	studies	study	NOUN
ajssms-5706	361	4	available	available	ADJ
ajssms-5706	361	5	to	to	ADP
ajssms-5706	361	6	the	the	DET
ajssms-5706	361	7	researcher	researcher	NOUN
ajssms-5706	361	8	,	,	PUNCT
ajssms-5706	361	9	taxpayers	taxpayer	NOUN
ajssms-5706	361	10	’	'	PUNCT
ajssms-5706	361	11	compliance	compliance	NOUN
ajssms-5706	361	12	has	have	AUX
ajssms-5706	361	13	been	be	AUX
ajssms-5706	361	14	investigated	investigate	VERB
ajssms-5706	361	15	from	from	ADP
ajssms-5706	361	16	different	different	ADJ
ajssms-5706	361	17	contexts	contexts	NOUN
ajssms-5706	361	18	,	,	PUNCT
ajssms-5706	361	19	based	base	VERB
ajssms-5706	361	20	on	on	ADP
ajssms-5706	361	21	geographical	geographical	ADJ
ajssms-5706	361	22	location	location	NOUN
ajssms-5706	361	23	,	,	PUNCT
ajssms-5706	361	24	proxies	proxy	NOUN
ajssms-5706	361	25	for	for	ADP
ajssms-5706	361	26	tax	tax	NOUN
ajssms-5706	361	27	compliance	compliance	NOUN
ajssms-5706	361	28	,	,	PUNCT
ajssms-5706	361	29	methodology	methodology	NOUN
ajssms-5706	361	30	,	,	PUNCT
ajssms-5706	361	31	data	datum	NOUN
ajssms-5706	361	32	analysis	analysis	NOUN
ajssms-5706	361	33	,	,	PUNCT
ajssms-5706	361	34	sector	sector	NOUN
ajssms-5706	361	35	,	,	PUNCT
ajssms-5706	361	36	and	and	CCONJ
ajssms-5706	361	37	use	use	NOUN
ajssms-5706	361	38	of	of	ADP
ajssms-5706	361	39	predictor	predictor	NOUN
ajssms-5706	361	40	variable	variable	NOUN
ajssms-5706	361	41	.	.	PUNCT
ajssms-5706	362	1	nevertheless	nevertheless	ADV
ajssms-5706	362	2	,	,	PUNCT
ajssms-5706	362	3	it	it	PRON
ajssms-5706	362	4	was	be	AUX
ajssms-5706	362	5	discovered	discover	VERB
ajssms-5706	362	6	that	that	SCONJ
ajssms-5706	362	7	the	the	DET
ajssms-5706	362	8	investigation	investigation	NOUN
ajssms-5706	362	9	of	of	ADP
ajssms-5706	362	10	taxpayers	taxpayer	NOUN
ajssms-5706	362	11	’	’	PART
ajssms-5706	362	12	compliance	compliance	NOUN
ajssms-5706	362	13	using	use	VERB
ajssms-5706	362	14	the	the	DET
ajssms-5706	362	15	finance	finance	NOUN
ajssms-5706	362	16	act	act	NOUN
ajssms-5706	362	17	2022	2022	NUM
ajssms-5706	362	18	as	as	SCONJ
ajssms-5706	362	19	predictor	predictor	NOUN
ajssms-5706	362	20	variable	variable	NOUN
ajssms-5706	362	21	was	be	AUX
ajssms-5706	362	22	still	still	ADV
ajssms-5706	362	23	nouvelle	nouvelle	NOUN
ajssms-5706	362	24	.	.	PUNCT
ajssms-5706	363	1	this	this	PRON
ajssms-5706	363	2	justifies	justify	VERB
ajssms-5706	363	3	the	the	DET
ajssms-5706	363	4	need	need	NOUN
ajssms-5706	363	5	for	for	ADP
ajssms-5706	363	6	this	this	DET
ajssms-5706	363	7	study	study	NOUN
ajssms-5706	363	8	.	.	PUNCT
ajssms-5706	364	1	thus	thus	ADV
ajssms-5706	364	2	,	,	PUNCT
ajssms-5706	364	3	this	this	DET
ajssms-5706	364	4	study	study	NOUN
ajssms-5706	364	5	is	be	AUX
ajssms-5706	364	6	established	establish	VERB
ajssms-5706	364	7	to	to	PART
ajssms-5706	364	8	examine	examine	VERB
ajssms-5706	364	9	the	the	DET
ajssms-5706	364	10	impact	impact	NOUN
ajssms-5706	364	11	of	of	ADP
ajssms-5706	364	12	finance	finance	NOUN
ajssms-5706	364	13	act	act	VERB
ajssms-5706	364	14	2022	2022	NUM
ajssms-5706	364	15	on	on	ADP
ajssms-5706	364	16	tax	tax	NOUN
ajssms-5706	364	17	compliance	compliance	NOUN
ajssms-5706	364	18	among	among	ADP
ajssms-5706	364	19	smes	sme	NOUN
ajssms-5706	364	20	in	in	ADP
ajssms-5706	364	21	nigeria	nigeria	PROPN
ajssms-5706	364	22	.	.	PUNCT
ajssms-5706	365	1	from	from	ADP
ajssms-5706	365	2	the	the	DET
ajssms-5706	365	3	analysis	analysis	NOUN
ajssms-5706	365	4	conducted	conduct	VERB
ajssms-5706	365	5	,	,	PUNCT
ajssms-5706	365	6	it	it	PRON
ajssms-5706	365	7	was	be	AUX
ajssms-5706	365	8	concluded	conclude	VERB
ajssms-5706	365	9	that	that	SCONJ
ajssms-5706	365	10	the	the	DET
ajssms-5706	365	11	finance	finance	NOUN
ajssms-5706	365	12	act	act	VERB
ajssms-5706	365	13	reform	reform	NOUN
ajssms-5706	365	14	on	on	ADP
ajssms-5706	365	15	various	various	ADJ
ajssms-5706	365	16	forms	form	NOUN
ajssms-5706	365	17	of	of	ADP
ajssms-5706	365	18	taxes	taxis	NOUN
ajssms-5706	365	19	in	in	ADP
ajssms-5706	365	20	2022	2022	NUM
ajssms-5706	365	21	stimulate	stimulate	VERB
ajssms-5706	365	22	a	a	DET
ajssms-5706	365	23	statistically	statistically	ADV
ajssms-5706	365	24	positive	positive	ADJ
ajssms-5706	365	25	impact	impact	NOUN
ajssms-5706	365	26	on	on	ADP
ajssms-5706	365	27	tax	tax	NOUN
ajssms-5706	365	28	compliance	compliance	NOUN
ajssms-5706	365	29	among	among	ADP
ajssms-5706	365	30	smes	sme	NOUN
ajssms-5706	365	31	in	in	ADP
ajssms-5706	365	32	nigeria	nigeria	PROPN
ajssms-5706	365	33	.	.	PUNCT
ajssms-5706	366	1	to	to	PART
ajssms-5706	366	2	ensure	ensure	VERB
ajssms-5706	366	3	a	a	DET
ajssms-5706	366	4	significant	significant	ADJ
ajssms-5706	366	5	impact	impact	NOUN
ajssms-5706	366	6	of	of	ADP
ajssms-5706	366	7	these	these	DET
ajssms-5706	366	8	reforms	reform	NOUN
ajssms-5706	366	9	on	on	ADP
ajssms-5706	366	10	tax	tax	NOUN
ajssms-5706	366	11	compliance	compliance	NOUN
ajssms-5706	366	12	,	,	PUNCT
ajssms-5706	366	13	the	the	DET
ajssms-5706	366	14	following	follow	VERB
ajssms-5706	366	15	recommendations	recommendation	NOUN
ajssms-5706	366	16	are	be	AUX
ajssms-5706	366	17	given	give	VERB
ajssms-5706	366	18	:	:	PUNCT
ajssms-5706	366	19	i.	i.	PROPN
ajssms-5706	366	20	public	public	PROPN
ajssms-5706	366	21	revenue	revenue	NOUN
ajssms-5706	366	22	generated	generate	VERB
ajssms-5706	366	23	through	through	ADP
ajssms-5706	366	24	company	company	NOUN
ajssms-5706	366	25	income	income	NOUN
ajssms-5706	366	26	tax	tax	NOUN
ajssms-5706	366	27	should	should	AUX
ajssms-5706	366	28	be	be	AUX
ajssms-5706	366	29	adequate	adequate	ADV
ajssms-5706	366	30	utilized	utilize	VERB
ajssms-5706	366	31	towards	towards	ADP
ajssms-5706	366	32	stimulating	stimulate	VERB
ajssms-5706	366	33	the	the	DET
ajssms-5706	366	34	growth	growth	NOUN
ajssms-5706	366	35	and	and	CCONJ
ajssms-5706	366	36	development	development	NOUN
ajssms-5706	366	37	of	of	ADP
ajssms-5706	366	38	the	the	DET
ajssms-5706	366	39	industrial	industrial	ADJ
ajssms-5706	366	40	sector	sector	NOUN
ajssms-5706	366	41	in	in	ADP
ajssms-5706	366	42	nigeria	nigeria	PROPN
ajssms-5706	366	43	.	.	PUNCT
ajssms-5706	367	1	this	this	PRON
ajssms-5706	367	2	would	would	AUX
ajssms-5706	367	3	stimulate	stimulate	VERB
ajssms-5706	367	4	a	a	DET
ajssms-5706	367	5	significant	significant	ADJ
ajssms-5706	367	6	increase	increase	NOUN
ajssms-5706	367	7	in	in	ADP
ajssms-5706	367	8	tax	tax	NOUN
ajssms-5706	367	9	compliance	compliance	NOUN
ajssms-5706	367	10	levels	level	NOUN
ajssms-5706	367	11	among	among	ADP
ajssms-5706	367	12	firms	firm	NOUN
ajssms-5706	367	13	.	.	PUNCT
ajssms-5706	368	1	ii	ii	PROPN
ajssms-5706	368	2	.	.	PUNCT
ajssms-5706	369	1	the	the	DET
ajssms-5706	369	2	changes	change	NOUN
ajssms-5706	369	3	in	in	ADP
ajssms-5706	369	4	the	the	DET
ajssms-5706	369	5	value	value	NOUN
ajssms-5706	369	6	added	add	VERB
ajssms-5706	369	7	tax	tax	NOUN
ajssms-5706	369	8	(	(	PUNCT
ajssms-5706	369	9	vat	vat	NOUN
ajssms-5706	369	10	)	)	PUNCT
ajssms-5706	369	11	rate	rate	NOUN
ajssms-5706	369	12	should	should	AUX
ajssms-5706	369	13	be	be	AUX
ajssms-5706	369	14	subject	subject	ADJ
ajssms-5706	369	15	to	to	ADP
ajssms-5706	369	16	review	review	NOUN
ajssms-5706	369	17	as	as	SCONJ
ajssms-5706	369	18	it	it	PRON
ajssms-5706	369	19	results	result	VERB
ajssms-5706	369	20	to	to	ADP
ajssms-5706	369	21	inflation	inflation	NOUN
ajssms-5706	369	22	in	in	ADP
ajssms-5706	369	23	nigeria	nigeria	PROPN
ajssms-5706	369	24	economy	economy	NOUN
ajssms-5706	369	25	.	.	PUNCT
ajssms-5706	370	1	the	the	DET
ajssms-5706	370	2	government	government	NOUN
ajssms-5706	370	3	could	could	AUX
ajssms-5706	370	4	establish	establish	VERB
ajssms-5706	370	5	policies	policy	NOUN
ajssms-5706	370	6	to	to	PART
ajssms-5706	370	7	ease	ease	VERB
ajssms-5706	370	8	the	the	DET
ajssms-5706	370	9	hardship	hardship	NOUN
ajssms-5706	370	10	of	of	ADP
ajssms-5706	370	11	this	this	DET
ajssms-5706	370	12	effect	effect	NOUN
ajssms-5706	370	13	on	on	ADP
ajssms-5706	370	14	the	the	DET
ajssms-5706	370	15	operations	operation	NOUN
ajssms-5706	370	16	and	and	CCONJ
ajssms-5706	370	17	profitability	profitability	NOUN
ajssms-5706	370	18	of	of	ADP
ajssms-5706	370	19	companies	company	NOUN
ajssms-5706	370	20	.	.	PUNCT
ajssms-5706	371	1	iii	iii	X
ajssms-5706	371	2	.	.	PUNCT
ajssms-5706	371	3	adequate	adequate	ADJ
ajssms-5706	371	4	evidence	evidence	NOUN
ajssms-5706	371	5	should	should	AUX
ajssms-5706	371	6	be	be	AUX
ajssms-5706	371	7	provided	provide	VERB
ajssms-5706	371	8	by	by	ADP
ajssms-5706	371	9	the	the	DET
ajssms-5706	371	10	government	government	NOUN
ajssms-5706	371	11	to	to	ADP
ajssms-5706	371	12	the	the	DET
ajssms-5706	371	13	taxpayers	taxpayer	NOUN
ajssms-5706	371	14	,	,	PUNCT
ajssms-5706	371	15	this	this	PRON
ajssms-5706	371	16	would	would	AUX
ajssms-5706	371	17	justify	justify	VERB
ajssms-5706	371	18	adequate	adequate	ADJ
ajssms-5706	371	19	management	management	NOUN
ajssms-5706	371	20	of	of	ADP
ajssms-5706	371	21	the	the	DET
ajssms-5706	371	22	public	public	ADJ
ajssms-5706	371	23	fund	fund	NOUN
ajssms-5706	371	24	generated	generate	VERB
ajssms-5706	371	25	through	through	ADP
ajssms-5706	371	26	personal	personal	ADJ
ajssms-5706	371	27	income	income	NOUN
ajssms-5706	371	28	tax	tax	NOUN
ajssms-5706	371	29	and	and	CCONJ
ajssms-5706	371	30	other	other	ADJ
ajssms-5706	371	31	forms	form	NOUN
ajssms-5706	371	32	of	of	ADP
ajssms-5706	371	33	taxes	taxis	NOUN
ajssms-5706	371	34	.	.	PUNCT
ajssms-5706	372	1	also	also	ADV
ajssms-5706	372	2	,	,	PUNCT
ajssms-5706	372	3	the	the	DET
ajssms-5706	372	4	government	government	NOUN
ajssms-5706	372	5	should	should	AUX
ajssms-5706	372	6	ensure	ensure	VERB
ajssms-5706	372	7	transparency	transparency	NOUN
ajssms-5706	372	8	in	in	ADP
ajssms-5706	372	9	its	its	PRON
ajssms-5706	372	10	performance	performance	NOUN
ajssms-5706	372	11	to	to	PART
ajssms-5706	372	12	stimulate	stimulate	VERB
ajssms-5706	372	13	adequate	adequate	ADJ
ajssms-5706	372	14	compliance	compliance	NOUN
ajssms-5706	372	15	among	among	ADP
ajssms-5706	372	16	taxpayers	taxpayer	NOUN
ajssms-5706	372	17	.	.	PUNCT
ajssms-5706	373	1	references	reference	NOUN
ajssms-5706	373	2	abodher	abodher	PROPN
ajssms-5706	373	3	,	,	PUNCT
ajssms-5706	373	4	f.	f.	PROPN
ajssms-5706	373	5	m.	m.	PROPN
ajssms-5706	373	6	,	,	PUNCT
ajssms-5706	373	7	ariffin	ariffin	PROPN
ajssms-5706	373	8	,	,	PUNCT
ajssms-5706	373	9	z.	z.	PROPN
ajssms-5706	373	10	z.	z.	PROPN
ajssms-5706	373	11	,	,	PUNCT
ajssms-5706	373	12	&	&	CCONJ
ajssms-5706	373	13	saad	saad	PROPN
ajssms-5706	373	14	,	,	PUNCT
ajssms-5706	373	15	n.	n.	PROPN
ajssms-5706	373	16	(	(	PUNCT
ajssms-5706	373	17	2020	2020	NUM
ajssms-5706	373	18	)	)	PUNCT
ajssms-5706	373	19	.	.	PUNCT
ajssms-5706	374	1	religious	religious	ADJ
ajssms-5706	374	2	factors	factor	NOUN
ajssms-5706	374	3	on	on	ADP
ajssms-5706	374	4	tax	tax	NOUN
ajssms-5706	374	5	non	non	NOUN
ajssms-5706	374	6	-	-	NOUN
ajssms-5706	374	7	compliance	compliance	ADJ
ajssms-5706	374	8	:	:	PUNCT
ajssms-5706	374	9	evidence	evidence	NOUN
ajssms-5706	374	10	from	from	ADP
ajssms-5706	374	11	libyan	libyan	ADJ
ajssms-5706	374	12	selfemployed	selfemploye	VERB
ajssms-5706	374	13	.	.	PUNCT
ajssms-5706	375	1	problems	problem	NOUN
ajssms-5706	375	2	and	and	CCONJ
ajssms-5706	375	3	perspectives	perspective	NOUN
ajssms-5706	375	4	in	in	ADP
ajssms-5706	375	5	management	management	NOUN
ajssms-5706	375	6	,	,	PUNCT
ajssms-5706	375	7	18(1	18(1	NUM
ajssms-5706	375	8	)	)	PUNCT
ajssms-5706	375	9	,	,	PUNCT
ajssms-5706	375	10	278	278	NUM
ajssms-5706	375	11	-	-	SYM
ajssms-5706	375	12	288	288	NUM
ajssms-5706	375	13	.	.	PUNCT
ajssms-5706	376	1	https://doi.org/10.21511/ppm.18(1).2020.24	https://doi.org/10.21511/ppm.18(1).2020.24	X
ajssms-5706	376	2	agbetunde	agbetunde	ADJ
ajssms-5706	376	3	,	,	PUNCT
ajssms-5706	376	4	l.	l.	PROPN
ajssms-5706	376	5	a.	a.	PROPN
ajssms-5706	376	6	,	,	PUNCT
ajssms-5706	376	7	akinrinola	akinrinola	PROPN
ajssms-5706	376	8	,	,	PUNCT
ajssms-5706	376	9	o.	o.	PROPN
ajssms-5706	376	10	o.	o.	PROPN
ajssms-5706	376	11	,	,	PUNCT
ajssms-5706	376	12	&	&	CCONJ
ajssms-5706	376	13	anyahara	anyahara	PROPN
ajssms-5706	376	14	,	,	PUNCT
ajssms-5706	376	15	i.	i.	PROPN
ajssms-5706	376	16	o.	o.	PROPN
ajssms-5706	376	17	(	(	PUNCT
ajssms-5706	376	18	2020	2020	NUM
ajssms-5706	376	19	)	)	PUNCT
ajssms-5706	376	20	.	.	PUNCT
ajssms-5706	377	1	a	a	DET
ajssms-5706	377	2	survey	survey	NOUN
ajssms-5706	377	3	of	of	ADP
ajssms-5706	377	4	religiosity	religiosity	NOUN
ajssms-5706	377	5	,	,	PUNCT
ajssms-5706	377	6	tax	tax	NOUN
ajssms-5706	377	7	morale	morale	NOUN
ajssms-5706	377	8	and	and	CCONJ
ajssms-5706	377	9	compliance	compliance	NOUN
ajssms-5706	377	10	among	among	ADP
ajssms-5706	377	11	micro	micro	PROPN
ajssms-5706	377	12	,	,	PUNCT
ajssms-5706	377	13	small	small	ADJ
ajssms-5706	377	14	and	and	CCONJ
ajssms-5706	377	15	medium	medium	ADJ
ajssms-5706	377	16	scale	scale	NOUN
ajssms-5706	377	17	enterprises	enterprise	NOUN
ajssms-5706	377	18	in	in	ADP
ajssms-5706	377	19	nigeria	nigeria	PROPN
ajssms-5706	377	20	.	.	PUNCT
ajssms-5706	378	1	journal	journal	PROPN
ajssms-5706	378	2	of	of	ADP
ajssms-5706	378	3	taxation	taxation	NOUN
ajssms-5706	378	4	and	and	CCONJ
ajssms-5706	378	5	economic	economic	ADJ
ajssms-5706	378	6	development	development	NOUN
ajssms-5706	378	7	,	,	PUNCT
ajssms-5706	378	8	19(1	19(1	NUM
ajssms-5706	378	9	)	)	PUNCT
ajssms-5706	378	10	,	,	PUNCT
ajssms-5706	378	11	1	1	NUM
ajssms-5706	378	12	-	-	SYM
ajssms-5706	378	13	16	16	NUM
ajssms-5706	378	14	.	.	PUNCT
ajssms-5706	379	1	akan	akan	PROPN
ajssms-5706	379	2	,	,	PUNCT
ajssms-5706	379	3	d.	d.	PROPN
ajssms-5706	379	4	c.	c.	PROPN
ajssms-5706	379	5	,	,	PUNCT
ajssms-5706	379	6	&	&	CCONJ
ajssms-5706	379	7	azaka	azaka	PROPN
ajssms-5706	379	8	,	,	PUNCT
ajssms-5706	379	9	l.	l.	PROPN
ajssms-5706	379	10	(	(	PUNCT
ajssms-5706	379	11	2023	2023	NUM
ajssms-5706	379	12	)	)	PUNCT
ajssms-5706	379	13	.	.	PUNCT
ajssms-5706	380	1	the	the	DET
ajssms-5706	380	2	perception	perception	NOUN
ajssms-5706	380	3	of	of	ADP
ajssms-5706	380	4	tax	tax	NOUN
ajssms-5706	380	5	fairness	fairness	NOUN
ajssms-5706	380	6	and	and	CCONJ
ajssms-5706	380	7	tax	tax	NOUN
ajssms-5706	380	8	knowledge	knowledge	NOUN
ajssms-5706	380	9	of	of	ADP
ajssms-5706	380	10	taxpayers	taxpayer	NOUN
ajssms-5706	380	11	in	in	ADP
ajssms-5706	380	12	response	response	NOUN
ajssms-5706	380	13	to	to	ADP
ajssms-5706	380	14	the	the	DET
ajssms-5706	380	15	finance	finance	NOUN
ajssms-5706	380	16	act	act	NOUN
ajssms-5706	380	17	of	of	ADP
ajssms-5706	380	18	2019‐2023	2019‐2023	NUM
ajssms-5706	380	19	.	.	PUNCT
ajssms-5706	381	1	international	international	ADJ
ajssms-5706	381	2	journal	journal	PROPN
ajssms-5706	381	3	of	of	ADP
ajssms-5706	381	4	science	science	PROPN
ajssms-5706	381	5	academic	academic	ADJ
ajssms-5706	381	6	research	research	NOUN
ajssms-5706	381	7	,	,	PUNCT
ajssms-5706	381	8	4(10	4(10	NUM
ajssms-5706	381	9	)	)	PUNCT
ajssms-5706	381	10	,	,	PUNCT
ajssms-5706	381	11	6368	6368	NUM
ajssms-5706	381	12	-	-	SYM
ajssms-5706	381	13	6374	6374	NUM
ajssms-5706	381	14	.	.	PUNCT
ajssms-5706	382	1	alshrouf	alshrouf	PROPN
ajssms-5706	382	2	,	,	PUNCT
ajssms-5706	382	3	m.	m.	NOUN
ajssms-5706	382	4	(	(	PUNCT
ajssms-5706	382	5	2019	2019	NUM
ajssms-5706	382	6	)	)	PUNCT
ajssms-5706	382	7	.	.	PUNCT
ajssms-5706	383	1	the	the	DET
ajssms-5706	383	2	effect	effect	NOUN
ajssms-5706	383	3	of	of	ADP
ajssms-5706	383	4	tax	tax	NOUN
ajssms-5706	383	5	audit	audit	NOUN
ajssms-5706	383	6	using	use	VERB
ajssms-5706	383	7	the	the	DET
ajssms-5706	383	8	computer	computer	NOUN
ajssms-5706	383	9	on	on	ADP
ajssms-5706	383	10	tax	tax	NOUN
ajssms-5706	383	11	non	non	NOUN
ajssms-5706	383	12	-	-	NOUN
ajssms-5706	383	13	compliance	compliance	NOUN
ajssms-5706	383	14	in	in	ADP
ajssms-5706	383	15	palestine	palestine	PROPN
ajssms-5706	383	16	.	.	PUNCT
ajssms-5706	384	1	international	international	ADJ
ajssms-5706	384	2	journal	journal	PROPN
ajssms-5706	384	3	of	of	ADP
ajssms-5706	384	4	academic	academic	ADJ
ajssms-5706	384	5	research	research	NOUN
ajssms-5706	384	6	in	in	ADP
ajssms-5706	384	7	business	business	NOUN
ajssms-5706	384	8	and	and	CCONJ
ajssms-5706	384	9	social	social	ADJ
ajssms-5706	384	10	sciences	science	NOUN
ajssms-5706	384	11	,	,	PUNCT
ajssms-5706	384	12	9(3	9(3	NUM
ajssms-5706	384	13	)	)	PUNCT
ajssms-5706	384	14	,	,	PUNCT
ajssms-5706	384	15	296	296	NUM
ajssms-5706	384	16	-	-	SYM
ajssms-5706	384	17	304	304	NUM
ajssms-5706	384	18	.	.	PUNCT
ajssms-5706	385	1	https://doi.org/10.6007/ijarbss/v9-i3/5678	https://doi.org/10.6007/ijarbss/v9-i3/5678	PROPN
ajssms-5706	385	2	ayneshet	ayneshet	PROPN
ajssms-5706	385	3	,	,	PUNCT
ajssms-5706	385	4	a.	a.	NOUN
ajssms-5706	385	5	a.	a.	NOUN
ajssms-5706	385	6	(	(	PUNCT
ajssms-5706	385	7	2020	2020	NUM
ajssms-5706	385	8	)	)	PUNCT
ajssms-5706	385	9	.	.	PUNCT
ajssms-5706	386	1	impact	impact	NOUN
ajssms-5706	386	2	of	of	ADP
ajssms-5706	386	3	tax	tax	NOUN
ajssms-5706	386	4	audit	audit	NOUN
ajssms-5706	386	5	on	on	ADP
ajssms-5706	386	6	tax	tax	NOUN
ajssms-5706	386	7	compliance	compliance	NOUN
ajssms-5706	386	8	with	with	ADP
ajssms-5706	386	9	reference	reference	NOUN
ajssms-5706	386	10	to	to	ADP
ajssms-5706	386	11	category	category	NOUN
ajssms-5706	386	12	“	"	PUNCT
ajssms-5706	386	13	a	a	DET
ajssms-5706	386	14	”	"	PUNCT
ajssms-5706	386	15	taxpayers	taxpayer	NOUN
ajssms-5706	386	16	:	:	PUNCT
ajssms-5706	386	17	a	a	DET
ajssms-5706	386	18	case	case	NOUN
ajssms-5706	386	19	study	study	NOUN
ajssms-5706	386	20	in	in	ADP
ajssms-5706	386	21	hawassa	hawassa	PROPN
ajssms-5706	386	22	city	city	PROPN
ajssms-5706	386	23	administration	administration	PROPN
ajssms-5706	386	24	,	,	PUNCT
ajssms-5706	386	25	south	south	PROPN
ajssms-5706	386	26	nations	nation	NOUN
ajssms-5706	386	27	,	,	PUNCT
ajssms-5706	386	28	nationalities	nationality	NOUN
ajssms-5706	386	29	and	and	CCONJ
ajssms-5706	386	30	peoples	people	NOUN
ajssms-5706	386	31	’	’	PART
ajssms-5706	386	32	regional	regional	ADJ
ajssms-5706	386	33	state	state	NOUN
ajssms-5706	386	34	of	of	ADP
ajssms-5706	386	35	ethiopia	ethiopia	PROPN
ajssms-5706	386	36	.	.	PUNCT
ajssms-5706	387	1	journal	journal	PROPN
ajssms-5706	387	2	of	of	ADP
ajssms-5706	387	3	modern	modern	ADJ
ajssms-5706	387	4	accounting	accounting	NOUN
ajssms-5706	387	5	and	and	CCONJ
ajssms-5706	387	6	auditing	auditing	NOUN
ajssms-5706	387	7	,	,	PUNCT
ajssms-5706	387	8	16(6	16(6	NUM
ajssms-5706	387	9	)	)	PUNCT
ajssms-5706	387	10	,	,	PUNCT
ajssms-5706	387	11	278	278	NUM
ajssms-5706	387	12	-	-	SYM
ajssms-5706	387	13	290	290	NUM
ajssms-5706	387	14	.	.	PUNCT
ajssms-5706	388	1	https://doi.org/10.17265/1548-6583/2020.06.004	https://doi.org/10.17265/1548-6583/2020.06.004	PROPN
ajssms-5706	388	2	blaufus	blaufus	PROPN
ajssms-5706	388	3	,	,	PUNCT
ajssms-5706	388	4	k.	k.	PROPN
ajssms-5706	388	5	,	,	PUNCT
ajssms-5706	388	6	schöndube	schöndube	PROPN
ajssms-5706	388	7	,	,	PUNCT
ajssms-5706	388	8	j.	j.	PROPN
ajssms-5706	388	9	r.	r.	PROPN
ajssms-5706	388	10	,	,	PUNCT
ajssms-5706	388	11	&	&	CCONJ
ajssms-5706	388	12	wielenberg	wielenberg	PROPN
ajssms-5706	388	13	,	,	PUNCT
ajssms-5706	388	14	s.	s.	PROPN
ajssms-5706	388	15	(	(	PUNCT
ajssms-5706	388	16	2020	2020	NUM
ajssms-5706	388	17	)	)	PUNCT
ajssms-5706	388	18	.	.	PUNCT
ajssms-5706	389	1	strategic	strategic	ADJ
ajssms-5706	389	2	interactions	interaction	NOUN
ajssms-5706	389	3	between	between	ADP
ajssms-5706	389	4	tax	tax	NOUN
ajssms-5706	389	5	and	and	CCONJ
ajssms-5706	389	6	statutory	statutory	ADJ
ajssms-5706	389	7	auditors	auditor	NOUN
ajssms-5706	389	8	and	and	CCONJ
ajssms-5706	389	9	different	different	ADJ
ajssms-5706	389	10	information	information	NOUN
ajssms-5706	389	11	regimes	regime	NOUN
ajssms-5706	389	12	:	:	PUNCT
ajssms-5706	389	13	implications	implication	NOUN
ajssms-5706	389	14	for	for	ADP
ajssms-5706	389	15	tax	tax	NOUN
ajssms-5706	389	16	audit	audit	NOUN
ajssms-5706	389	17	efficiency	efficiency	NOUN
ajssms-5706	389	18	.	.	PUNCT
ajssms-5706	390	1	arqus	arqus	NOUN
ajssms-5706	390	2	discussion	discussion	NOUN
ajssms-5706	390	3	paper	paper	NOUN
ajssms-5706	390	4	,	,	PUNCT
ajssms-5706	390	5	no	no	INTJ
ajssms-5706	390	6	.	.	NOUN
ajssms-5706	390	7	249	249	NUM
ajssms-5706	390	8	,	,	PUNCT
ajssms-5706	390	9	arbeitskreis	arbeitskreis	PROPN
ajssms-5706	390	10	quantitative	quantitative	PROPN
ajssms-5706	390	11	steuerlehre	steuerlehre	PROPN
ajssms-5706	390	12	(	(	PUNCT
ajssms-5706	390	13	arqus	arqus	PROPN
ajssms-5706	390	14	)	)	PUNCT
ajssms-5706	390	15	,	,	PUNCT
ajssms-5706	390	16	berlin	berlin	PROPN
ajssms-5706	390	17	.	.	PUNCT
ajssms-5706	391	1	chauke	chauke	PROPN
ajssms-5706	391	2	,	,	PUNCT
ajssms-5706	391	3	k.	k.	PROPN
ajssms-5706	391	4	r.	r.	PROPN
ajssms-5706	391	5	,	,	PUNCT
ajssms-5706	391	6	sebola	sebola	PROPN
ajssms-5706	391	7	,	,	PUNCT
ajssms-5706	391	8	m.	m.	NOUN
ajssms-5706	391	9	p.	p.	PROPN
ajssms-5706	391	10	,	,	PUNCT
ajssms-5706	391	11	&	&	CCONJ
ajssms-5706	391	12	mathebula	mathebula	PROPN
ajssms-5706	391	13	,	,	PUNCT
ajssms-5706	391	14	n.	n.	PROPN
ajssms-5706	391	15	e.	e.	PROPN
ajssms-5706	391	16	(	(	PUNCT
ajssms-5706	391	17	2017	2017	NUM
ajssms-5706	391	18	)	)	PUNCT
ajssms-5706	391	19	.	.	PUNCT
ajssms-5706	392	1	reflection	reflection	NOUN
ajssms-5706	392	2	on	on	ADP
ajssms-5706	392	3	the	the	DET
ajssms-5706	392	4	ability	ability	NOUN
ajssms-5706	392	5	to	to	PART
ajssms-5706	392	6	pay	pay	VERB
ajssms-5706	392	7	theory	theory	NOUN
ajssms-5706	392	8	of	of	ADP
ajssms-5706	392	9	taxation	taxation	NOUN
ajssms-5706	392	10	in	in	ADP
ajssms-5706	392	11	the	the	DET
ajssms-5706	392	12	context	context	NOUN
ajssms-5706	392	13	of	of	ADP
ajssms-5706	392	14	south	south	ADJ
ajssms-5706	392	15	african	african	ADJ
ajssms-5706	392	16	municipalities	municipality	NOUN
ajssms-5706	392	17	.	.	PUNCT
ajssms-5706	393	1	paper	paper	NOUN
ajssms-5706	393	2	presented	present	VERB
ajssms-5706	393	3	at	at	ADP
ajssms-5706	393	4	the	the	DET
ajssms-5706	393	5	the	the	DET
ajssms-5706	393	6	2nd	2nd	ADJ
ajssms-5706	393	7	annual	annual	ADJ
ajssms-5706	393	8	international	international	ADJ
ajssms-5706	393	9	conference	conference	NOUN
ajssms-5706	393	10	on	on	ADP
ajssms-5706	393	11	public	public	ADJ
ajssms-5706	393	12	administration	administration	NOUN
ajssms-5706	393	13	and	and	CCONJ
ajssms-5706	393	14	development	development	NOUN
ajssms-5706	393	15	alternatives	alternative	NOUN
ajssms-5706	393	16	26	26	NUM
ajssms-5706	393	17	28	28	NUM
ajssms-5706	393	18	july	july	PROPN
ajssms-5706	393	19	,	,	PUNCT
ajssms-5706	393	20	tlotlo	tlotlo	NOUN
ajssms-5706	393	21	hotel	hotel	NOUN
ajssms-5706	393	22	,	,	PUNCT
ajssms-5706	393	23	gaborone	gaborone	PROPN
ajssms-5706	393	24	,	,	PUNCT
ajssms-5706	393	25	botswana	botswana	PROPN
ajssms-5706	393	26	.	.	PUNCT
ajssms-5706	394	1	dabor	dabor	PROPN
ajssms-5706	394	2	,	,	PUNCT
ajssms-5706	394	3	a.	a.	PROPN
ajssms-5706	394	4	o.	o.	PROPN
ajssms-5706	394	5	,	,	PUNCT
ajssms-5706	394	6	kifordu	kifordu	PROPN
ajssms-5706	394	7	,	,	PUNCT
ajssms-5706	394	8	a.	a.	NOUN
ajssms-5706	394	9	a.	a.	PROPN
ajssms-5706	394	10	,	,	PUNCT
ajssms-5706	394	11	&	&	CCONJ
ajssms-5706	394	12	abubakar	abubakar	PROPN
ajssms-5706	394	13	,	,	PUNCT
ajssms-5706	394	14	j.	j.	PROPN
ajssms-5706	394	15	a.	a.	PROPN
ajssms-5706	394	16	(	(	PUNCT
ajssms-5706	394	17	2021	2021	NUM
ajssms-5706	394	18	)	)	PUNCT
ajssms-5706	394	19	.	.	PUNCT
ajssms-5706	395	1	tax	tax	NOUN
ajssms-5706	395	2	compliance	compliance	NOUN
ajssms-5706	395	3	behavior	behavior	NOUN
ajssms-5706	395	4	and	and	CCONJ
ajssms-5706	395	5	religiosity	religiosity	NOUN
ajssms-5706	395	6	:	:	PUNCT
ajssms-5706	395	7	the	the	DET
ajssms-5706	395	8	role	role	NOUN
ajssms-5706	395	9	of	of	ADP
ajssms-5706	395	10	morality	morality	NOUN
ajssms-5706	395	11	.	.	PUNCT
ajssms-5706	396	1	palarch	palarch	NOUN
ajssms-5706	396	2	's	's	PART
ajssms-5706	396	3	journal	journal	NOUN
ajssms-5706	396	4	of	of	ADP
ajssms-5706	396	5	archaeology	archaeology	NOUN
ajssms-5706	396	6	of	of	ADP
ajssms-5706	396	7	egypt	egypt	PROPN
ajssms-5706	396	8	/	/	SYM
ajssms-5706	396	9	egyptology	egyptology	NOUN
ajssms-5706	396	10	,	,	PUNCT
ajssms-5706	396	11	18(1	18(1	NUM
ajssms-5706	396	12	)	)	PUNCT
ajssms-5706	396	13	,	,	PUNCT
ajssms-5706	396	14	3911	3911	NUM
ajssms-5706	396	15	-	-	SYM
ajssms-5706	396	16	3935	3935	NUM
ajssms-5706	396	17	.	.	PUNCT
ajssms-5706	397	1	edson	edson	PROPN
ajssms-5706	397	2	,	,	PUNCT
ajssms-5706	397	3	a.	a.	PROPN
ajssms-5706	397	4	s.	s.	PROPN
ajssms-5706	397	5	p.	p.	PROPN
ajssms-5706	397	6	(	(	PUNCT
ajssms-5706	397	7	2016	2016	NUM
ajssms-5706	397	8	)	)	PUNCT
ajssms-5706	397	9	.	.	PUNCT
ajssms-5706	398	1	ability	ability	NOUN
ajssms-5706	398	2	to	to	PART
ajssms-5706	398	3	pay	pay	VERB
ajssms-5706	398	4	and	and	CCONJ
ajssms-5706	398	5	indirect	indirect	ADJ
ajssms-5706	398	6	taxes	taxis	NOUN
ajssms-5706	398	7	:	:	PUNCT
ajssms-5706	398	8	an	an	DET
ajssms-5706	398	9	economic	economic	ADJ
ajssms-5706	398	10	analysis	analysis	NOUN
ajssms-5706	398	11	of	of	ADP
ajssms-5706	398	12	the	the	DET
ajssms-5706	398	13	regression	regression	NOUN
ajssms-5706	398	14	on	on	ADP
ajssms-5706	398	15	brazilian	brazilian	ADJ
ajssms-5706	398	16	tax	tax	NOUN
ajssms-5706	398	17	system	system	NOUN
ajssms-5706	398	18	.	.	PUNCT
ajssms-5706	399	1	binus	binus	PROPN
ajssms-5706	399	2	business	business	PROPN
ajssms-5706	399	3	review	review	PROPN
ajssms-5706	399	4	,	,	PUNCT
ajssms-5706	399	5	8(3	8(3	NUM
ajssms-5706	399	6	)	)	PUNCT
ajssms-5706	399	7	,	,	PUNCT
ajssms-5706	399	8	215	215	NUM
ajssms-5706	399	9	-	-	SYM
ajssms-5706	399	10	219	219	NUM
ajssms-5706	399	11	.	.	PUNCT
ajssms-5706	400	1	emeka	emeka	PROPN
ajssms-5706	400	2	,	,	PUNCT
ajssms-5706	400	3	c.	c.	PROPN
ajssms-5706	400	4	,	,	PUNCT
ajssms-5706	400	5	&	&	CCONJ
ajssms-5706	400	6	emmanuel	emmanuel	PROPN
ajssms-5706	400	7	,	,	PUNCT
ajssms-5706	400	8	a.	a.	NOUN
ajssms-5706	400	9	(	(	PUNCT
ajssms-5706	400	10	2023	2023	NUM
ajssms-5706	400	11	)	)	PUNCT
ajssms-5706	400	12	.	.	PUNCT
ajssms-5706	401	1	nigeria	nigeria	PROPN
ajssms-5706	401	2	’s	’s	PART
ajssms-5706	401	3	finance	finance	PROPN
ajssms-5706	401	4	act	act	NOUN
ajssms-5706	401	5	2023	2023	NUM
ajssms-5706	401	6	:	:	PUNCT
ajssms-5706	401	7	insight	insight	NOUN
ajssms-5706	401	8	series	series	NOUN
ajssms-5706	401	9	.	.	PUNCT
ajssms-5706	402	1	retrieved	retrieve	VERB
ajssms-5706	402	2	from	from	ADP
ajssms-5706	402	3	www.pwc.com/ng	www.pwc.com/ng	PROPN
ajssms-5706	402	4	https://doi.org/10.21511/ppm.18(1).2020.24	https://doi.org/10.21511/ppm.18(1).2020.24	ADP
ajssms-5706	402	5	https://doi.org/10.6007/ijarbss/v9-i3/5678	https://doi.org/10.6007/ijarbss/v9-i3/5678	PROPN
ajssms-5706	402	6	https://doi.org/10.17265/1548-6583/2020.06.004	https://doi.org/10.17265/1548-6583/2020.06.004	PROPN
ajssms-5706	402	7	www.pwc.com/ng	www.pwc.com/ng	PROPN
ajssms-5706	402	8	asian	asian	PROPN
ajssms-5706	402	9	journal	journal	PROPN
ajssms-5706	402	10	of	of	ADP
ajssms-5706	402	11	social	social	ADJ
ajssms-5706	402	12	sciences	sciences	PROPN
ajssms-5706	402	13	and	and	CCONJ
ajssms-5706	402	14	management	management	NOUN
ajssms-5706	402	15	studies	study	NOUN
ajssms-5706	402	16	,	,	PUNCT
ajssms-5706	402	17	2024	2024	NUM
ajssms-5706	402	18	,	,	PUNCT
ajssms-5706	402	19	11(3	11(3	NUM
ajssms-5706	402	20	):	):	PUNCT
ajssms-5706	402	21	41	41	NUM
ajssms-5706	402	22	-	-	SYM
ajssms-5706	402	23	52	52	NUM
ajssms-5706	402	24	52	52	NUM
ajssms-5706	402	25	©	©	ADP
ajssms-5706	402	26	2024	2024	NUM
ajssms-5706	402	27	by	by	ADP
ajssms-5706	402	28	the	the	DET
ajssms-5706	402	29	authors	author	NOUN
ajssms-5706	402	30	;	;	PUNCT
ajssms-5706	402	31	licensee	licensee	PROPN
ajssms-5706	402	32	asian	asian	ADJ
ajssms-5706	402	33	online	online	PROPN
ajssms-5706	402	34	journal	journal	PROPN
ajssms-5706	402	35	publishing	publishing	PROPN
ajssms-5706	402	36	group	group	PROPN
ajssms-5706	402	37	ibrahim	ibrahim	PROPN
ajssms-5706	402	38	,	,	PUNCT
ajssms-5706	402	39	m.	m.	NOUN
ajssms-5706	402	40	,	,	PUNCT
ajssms-5706	402	41	&	&	CCONJ
ajssms-5706	402	42	lawal	lawal	PROPN
ajssms-5706	402	43	,	,	PUNCT
ajssms-5706	402	44	s.	s.	PROPN
ajssms-5706	402	45	(	(	PUNCT
ajssms-5706	402	46	2022	2022	NUM
ajssms-5706	402	47	)	)	PUNCT
ajssms-5706	402	48	.	.	PUNCT
ajssms-5706	403	1	taxpayers	taxpayer	NOUN
ajssms-5706	403	2	’	’	PART
ajssms-5706	403	3	compliance	compliance	NOUN
ajssms-5706	403	4	behaviour	behaviour	NOUN
ajssms-5706	403	5	under	under	ADP
ajssms-5706	403	6	self	self	NOUN
ajssms-5706	403	7	-	-	PUNCT
ajssms-5706	403	8	assessment	assessment	NOUN
ajssms-5706	403	9	basis	basis	NOUN
ajssms-5706	403	10	:	:	PUNCT
ajssms-5706	403	11	a	a	DET
ajssms-5706	403	12	study	study	NOUN
ajssms-5706	403	13	of	of	ADP
ajssms-5706	403	14	small	small	ADJ
ajssms-5706	403	15	and	and	CCONJ
ajssms-5706	403	16	medium	medium	ADJ
ajssms-5706	403	17	enterprises	enterprise	NOUN
ajssms-5706	403	18	(	(	PUNCT
ajssms-5706	403	19	smes	sme	NOUN
ajssms-5706	403	20	)	)	PUNCT
ajssms-5706	403	21	in	in	ADP
ajssms-5706	403	22	gombe	gombe	ADJ
ajssms-5706	403	23	state	state	NOUN
ajssms-5706	403	24	,	,	PUNCT
ajssms-5706	403	25	nigeria	nigeria	PROPN
ajssms-5706	403	26	.	.	PUNCT
ajssms-5706	404	1	paper	paper	PROPN
ajssms-5706	404	2	presented	present	VERB
ajssms-5706	404	3	at	at	ADP
ajssms-5706	404	4	the	the	DET
ajssms-5706	404	5	proceedings	proceeding	NOUN
ajssms-5706	404	6	of	of	ADP
ajssms-5706	404	7	the	the	DET
ajssms-5706	404	8	7th	7th	ADJ
ajssms-5706	404	9	annual	annual	ADJ
ajssms-5706	404	10	international	international	ADJ
ajssms-5706	404	11	academic	academic	ADJ
ajssms-5706	404	12	conference	conference	NOUN
ajssms-5706	404	13	on	on	ADP
ajssms-5706	404	14	accounting	accounting	NOUN
ajssms-5706	404	15	and	and	CCONJ
ajssms-5706	404	16	finance	finance	VERB
ajssms-5706	404	17	disruptive	disruptive	ADJ
ajssms-5706	404	18	technology	technology	NOUN
ajssms-5706	404	19	:	:	PUNCT
ajssms-5706	404	20	accounting	accounting	NOUN
ajssms-5706	404	21	practices	practice	NOUN
ajssms-5706	404	22	,	,	PUNCT
ajssms-5706	404	23	financial	financial	ADJ
ajssms-5706	404	24	and	and	CCONJ
ajssms-5706	404	25	sustainability	sustainability	NOUN
ajssms-5706	404	26	reporting	reporting	NOUN
ajssms-5706	404	27	.	.	PUNCT
ajssms-5706	405	1	ishak	ishak	PROPN
ajssms-5706	405	2	,	,	PUNCT
ajssms-5706	405	3	a.	a.	NOUN
ajssms-5706	405	4	i.	i.	PROPN
ajssms-5706	405	5	,	,	PUNCT
ajssms-5706	405	6	&	&	CCONJ
ajssms-5706	405	7	ali	ali	PROPN
ajssms-5706	405	8	,	,	PUNCT
ajssms-5706	405	9	m.	m.	NOUN
ajssms-5706	405	10	m.	m.	NOUN
ajssms-5706	405	11	(	(	PUNCT
ajssms-5706	405	12	2020	2020	NUM
ajssms-5706	405	13	)	)	PUNCT
ajssms-5706	405	14	.	.	PUNCT
ajssms-5706	406	1	factors	factor	NOUN
ajssms-5706	406	2	influencing	influence	VERB
ajssms-5706	406	3	intention	intention	NOUN
ajssms-5706	406	4	to	to	PART
ajssms-5706	406	5	participate	participate	VERB
ajssms-5706	406	6	in	in	ADP
ajssms-5706	406	7	tax	tax	NOUN
ajssms-5706	406	8	evasion	evasion	NOUN
ajssms-5706	406	9	:	:	PUNCT
ajssms-5706	406	10	individual	individual	ADJ
ajssms-5706	406	11	perspectives	perspective	NOUN
ajssms-5706	406	12	.	.	PUNCT
ajssms-5706	407	1	universal	universal	ADJ
ajssms-5706	407	2	journal	journal	PROPN
ajssms-5706	407	3	of	of	ADP
ajssms-5706	407	4	accounting	accounting	NOUN
ajssms-5706	407	5	and	and	CCONJ
ajssms-5706	407	6	finance	finance	NOUN
ajssms-5706	407	7	,	,	PUNCT
ajssms-5706	407	8	8(4	8(4	NUM
ajssms-5706	407	9	)	)	PUNCT
ajssms-5706	407	10	,	,	PUNCT
ajssms-5706	407	11	103	103	NUM
ajssms-5706	407	12	-	-	SYM
ajssms-5706	407	13	114	114	NUM
ajssms-5706	407	14	.	.	PUNCT
ajssms-5706	408	1	https://doi.org/10.13189/ujaf.2020.080403	https://doi.org/10.13189/ujaf.2020.080403	NOUN
ajssms-5706	408	2	kirchler	kirchler	NOUN
ajssms-5706	408	3	,	,	PUNCT
ajssms-5706	408	4	e.	e.	PROPN
ajssms-5706	408	5	,	,	PUNCT
ajssms-5706	408	6	hoelzl	hoelzl	PROPN
ajssms-5706	408	7	,	,	PUNCT
ajssms-5706	408	8	e.	e.	PROPN
ajssms-5706	408	9	,	,	PUNCT
ajssms-5706	408	10	&	&	CCONJ
ajssms-5706	408	11	wahl	wahl	PROPN
ajssms-5706	408	12	,	,	PUNCT
ajssms-5706	408	13	i.	i.	PROPN
ajssms-5706	408	14	(	(	PUNCT
ajssms-5706	408	15	2008	2008	NUM
ajssms-5706	408	16	)	)	PUNCT
ajssms-5706	408	17	.	.	PUNCT
ajssms-5706	409	1	enforced	enforce	VERB
ajssms-5706	409	2	versus	versus	ADP
ajssms-5706	409	3	voluntary	voluntary	ADJ
ajssms-5706	409	4	tax	tax	NOUN
ajssms-5706	409	5	compliance	compliance	NOUN
ajssms-5706	409	6	:	:	PUNCT
ajssms-5706	409	7	the	the	DET
ajssms-5706	409	8	“	"	PUNCT
ajssms-5706	409	9	slippery	slippery	ADJ
ajssms-5706	409	10	slope	slope	NOUN
ajssms-5706	409	11	”	"	PUNCT
ajssms-5706	409	12	framework	framework	NOUN
ajssms-5706	409	13	.	.	PUNCT
ajssms-5706	410	1	journal	journal	NOUN
ajssms-5706	410	2	of	of	ADP
ajssms-5706	410	3	economic	economic	ADJ
ajssms-5706	410	4	psychology	psychology	NOUN
ajssms-5706	410	5	,	,	PUNCT
ajssms-5706	410	6	29(2	29(2	NUM
ajssms-5706	410	7	)	)	PUNCT
ajssms-5706	410	8	,	,	PUNCT
ajssms-5706	410	9	210	210	NUM
ajssms-5706	410	10	-	-	SYM
ajssms-5706	410	11	225	225	NUM
ajssms-5706	410	12	.	.	PUNCT
ajssms-5706	411	1	https://doi.org/10.1016/j.joep.2007.05.004	https://doi.org/10.1016/j.joep.2007.05.004	ADJ
ajssms-5706	411	2	kogler	kogler	NOUN
ajssms-5706	411	3	,	,	PUNCT
ajssms-5706	411	4	c.	c.	PROPN
ajssms-5706	411	5	,	,	PUNCT
ajssms-5706	411	6	muehlbacher	muehlbacher	NOUN
ajssms-5706	411	7	,	,	PUNCT
ajssms-5706	411	8	s.	s.	PROPN
ajssms-5706	411	9	,	,	PUNCT
ajssms-5706	411	10	&	&	CCONJ
ajssms-5706	411	11	kirchler	kirchler	PROPN
ajssms-5706	411	12	,	,	PUNCT
ajssms-5706	411	13	e.	e.	PROPN
ajssms-5706	411	14	(	(	PUNCT
ajssms-5706	411	15	2013	2013	NUM
ajssms-5706	411	16	)	)	PUNCT
ajssms-5706	411	17	.	.	PUNCT
ajssms-5706	412	1	trust	trust	NOUN
ajssms-5706	412	2	,	,	PUNCT
ajssms-5706	412	3	power	power	NOUN
ajssms-5706	412	4	,	,	PUNCT
ajssms-5706	412	5	and	and	CCONJ
ajssms-5706	412	6	tax	tax	NOUN
ajssms-5706	412	7	compliance	compliance	NOUN
ajssms-5706	412	8	:	:	PUNCT
ajssms-5706	412	9	testing	test	VERB
ajssms-5706	412	10	the	the	DET
ajssms-5706	412	11	slippery	slippery	ADJ
ajssms-5706	412	12	slope	slope	NOUN
ajssms-5706	412	13	framework	framework	NOUN
ajssms-5706	412	14	among	among	ADP
ajssms-5706	412	15	selfemployed	selfemployed	ADJ
ajssms-5706	412	16	taxpayers	taxpayer	NOUN
ajssms-5706	412	17	econgov	econgov	VERB
ajssms-5706	412	18	,	,	PUNCT
ajssms-5706	412	19	16(1	16(1	NUM
ajssms-5706	412	20	)	)	PUNCT
ajssms-5706	412	21	,	,	PUNCT
ajssms-5706	412	22	125142	125142	NUM
ajssms-5706	412	23	.	.	PUNCT
ajssms-5706	413	1	https://doi.org/10.2139/ssrn.2294886	https://doi.org/10.2139/ssrn.2294886	NOUN
ajssms-5706	413	2	kolawole	kolawole	PROPN
ajssms-5706	413	3	,	,	PUNCT
ajssms-5706	413	4	a.	a.	NOUN
ajssms-5706	413	5	,	,	PUNCT
ajssms-5706	413	6	&	&	CCONJ
ajssms-5706	413	7	owolabi	owolabi	NOUN
ajssms-5706	413	8	,	,	PUNCT
ajssms-5706	413	9	o.	o.	NOUN
ajssms-5706	413	10	(	(	PUNCT
ajssms-5706	413	11	2021	2021	NUM
ajssms-5706	413	12	)	)	PUNCT
ajssms-5706	413	13	.	.	PUNCT
ajssms-5706	414	1	tax	tax	NOUN
ajssms-5706	414	2	audit	audit	NOUN
ajssms-5706	414	3	and	and	CCONJ
ajssms-5706	414	4	taxpayers	taxpayer	NOUN
ajssms-5706	414	5	’	’	PART
ajssms-5706	414	6	compliance	compliance	NOUN
ajssms-5706	414	7	in	in	ADP
ajssms-5706	414	8	southwest	southwest	PROPN
ajssms-5706	414	9	nigeria	nigeria	PROPN
ajssms-5706	414	10	.	.	PUNCT
ajssms-5706	415	1	psychology	psychology	NOUN
ajssms-5706	415	2	and	and	CCONJ
ajssms-5706	415	3	education	education	NOUN
ajssms-5706	415	4	journal	journal	NOUN
ajssms-5706	415	5	,	,	PUNCT
ajssms-5706	415	6	58(2	58(2	NUM
ajssms-5706	415	7	)	)	PUNCT
ajssms-5706	415	8	,	,	PUNCT
ajssms-5706	415	9	1024610254	1024610254	NUM
ajssms-5706	415	10	.	.	PUNCT
ajssms-5706	416	1	mas’ud	mas’ud	PROPN
ajssms-5706	416	2	,	,	PUNCT
ajssms-5706	416	3	a.	a.	NOUN
ajssms-5706	416	4	,	,	PUNCT
ajssms-5706	416	5	manaf	manaf	PROPN
ajssms-5706	416	6	,	,	PUNCT
ajssms-5706	416	7	n.	n.	PROPN
ajssms-5706	416	8	a.	a.	PROPN
ajssms-5706	416	9	a.	a.	PROPN
ajssms-5706	416	10	,	,	PUNCT
ajssms-5706	416	11	&	&	CCONJ
ajssms-5706	416	12	saad	saad	PROPN
ajssms-5706	416	13	,	,	PUNCT
ajssms-5706	416	14	n.	n.	PROPN
ajssms-5706	416	15	(	(	PUNCT
ajssms-5706	416	16	2015	2015	NUM
ajssms-5706	416	17	)	)	PUNCT
ajssms-5706	416	18	.	.	PUNCT
ajssms-5706	417	1	the	the	DET
ajssms-5706	417	2	testing	testing	NOUN
ajssms-5706	417	3	assumption	assumption	NOUN
ajssms-5706	417	4	of	of	ADP
ajssms-5706	417	5	the	the	DET
ajssms-5706	417	6	slippery	slippery	ADJ
ajssms-5706	417	7	slope	slope	NOUN
ajssms-5706	417	8	framework	framework	NOUN
ajssms-5706	417	9	using	use	VERB
ajssms-5706	417	10	cross	cross	ADJ
ajssms-5706	417	11	-	-	ADJ
ajssms-5706	417	12	country	country	ADJ
ajssms-5706	417	13	data	datum	NOUN
ajssms-5706	417	14	:	:	PUNCT
ajssms-5706	417	15	evidence	evidence	NOUN
ajssms-5706	417	16	from	from	ADP
ajssms-5706	417	17	sub	sub	ADJ
ajssms-5706	417	18	-	-	ADJ
ajssms-5706	417	19	saharan	saharan	ADJ
ajssms-5706	417	20	africa	africa	PROPN
ajssms-5706	417	21	.	.	PUNCT
ajssms-5706	418	1	international	international	ADJ
ajssms-5706	418	2	journal	journal	PROPN
ajssms-5706	418	3	of	of	ADP
ajssms-5706	418	4	business	business	NOUN
ajssms-5706	418	5	and	and	CCONJ
ajssms-5706	418	6	society	society	NOUN
ajssms-5706	418	7	,	,	PUNCT
ajssms-5706	418	8	16(3	16(3	NOUN
ajssms-5706	418	9	)	)	PUNCT
ajssms-5706	418	10	,	,	PUNCT
ajssms-5706	418	11	408	408	NUM
ajssms-5706	418	12	-	-	SYM
ajssms-5706	418	13	421	421	NUM
ajssms-5706	418	14	.	.	PUNCT
ajssms-5706	419	1	national	national	PROPN
ajssms-5706	419	2	bureau	bureau	PROPN
ajssms-5706	419	3	of	of	ADP
ajssms-5706	419	4	statistics	statistics	PROPN
ajssms-5706	419	5	report	report	PROPN
ajssms-5706	419	6	.	.	PUNCT
ajssms-5706	420	1	(	(	PUNCT
ajssms-5706	420	2	2022	2022	NUM
ajssms-5706	420	3	)	)	PUNCT
ajssms-5706	420	4	.	.	PUNCT
ajssms-5706	421	1	national	national	PROPN
ajssms-5706	421	2	bureau	bureau	PROPN
ajssms-5706	421	3	of	of	ADP
ajssms-5706	421	4	statistics	statistics	PROPN
ajssms-5706	421	5	report	report	PROPN
ajssms-5706	421	6	.	.	PUNCT
ajssms-5706	422	1	retrieved	retrieve	VERB
ajssms-5706	422	2	from	from	ADP
ajssms-5706	422	3	www.nigerianstat.gov.ng/	www.nigerianstat.gov.ng/	NOUN
ajssms-5706	422	4	#	#	NOUN
ajssms-5706	422	5	nguyen	nguyen	NOUN
ajssms-5706	422	6	,	,	PUNCT
ajssms-5706	422	7	t.	t.	PROPN
ajssms-5706	422	8	t.	t.	PROPN
ajssms-5706	422	9	d.	d.	PROPN
ajssms-5706	422	10	,	,	PUNCT
ajssms-5706	422	11	pham	pham	PROPN
ajssms-5706	422	12	,	,	PUNCT
ajssms-5706	422	13	t.	t.	PROPN
ajssms-5706	422	14	m.	m.	PROPN
ajssms-5706	422	15	l.	l.	PROPN
ajssms-5706	422	16	,	,	PUNCT
ajssms-5706	422	17	le	le	X
ajssms-5706	422	18	,	,	PUNCT
ajssms-5706	422	19	t.	t.	PROPN
ajssms-5706	422	20	t.	t.	PROPN
ajssms-5706	422	21	,	,	PUNCT
ajssms-5706	422	22	truong	truong	PROPN
ajssms-5706	422	23	,	,	PUNCT
ajssms-5706	422	24	t.	t.	PROPN
ajssms-5706	422	25	h.	h.	PROPN
ajssms-5706	422	26	l.	l.	PROPN
ajssms-5706	422	27	,	,	PUNCT
ajssms-5706	422	28	&	&	CCONJ
ajssms-5706	422	29	tran	tran	PROPN
ajssms-5706	422	30	,	,	PUNCT
ajssms-5706	422	31	m.	m.	PROPN
ajssms-5706	422	32	d.	d.	PROPN
ajssms-5706	422	33	(	(	PUNCT
ajssms-5706	422	34	2020	2020	NUM
ajssms-5706	422	35	)	)	PUNCT
ajssms-5706	422	36	.	.	PUNCT
ajssms-5706	423	1	determinants	determinant	NOUN
ajssms-5706	423	2	influencing	influence	VERB
ajssms-5706	423	3	tax	tax	NOUN
ajssms-5706	423	4	compliance	compliance	NOUN
ajssms-5706	423	5	:	:	PUNCT
ajssms-5706	423	6	the	the	DET
ajssms-5706	423	7	case	case	NOUN
ajssms-5706	423	8	of	of	ADP
ajssms-5706	423	9	vietnam	vietnam	PROPN
ajssms-5706	423	10	.	.	PUNCT
ajssms-5706	424	1	journal	journal	PROPN
ajssms-5706	424	2	of	of	ADP
ajssms-5706	424	3	asian	asian	ADJ
ajssms-5706	424	4	finance	finance	NOUN
ajssms-5706	424	5	,	,	PUNCT
ajssms-5706	424	6	economics	economic	NOUN
ajssms-5706	424	7	and	and	CCONJ
ajssms-5706	424	8	business	business	NOUN
ajssms-5706	424	9	,	,	PUNCT
ajssms-5706	424	10	,	,	PUNCT
ajssms-5706	424	11	7(2	7(2	NUM
ajssms-5706	424	12	)	)	PUNCT
ajssms-5706	424	13	,	,	PUNCT
ajssms-5706	424	14	65	65	NUM
ajssms-5706	424	15	-	-	SYM
ajssms-5706	424	16	73	73	NUM
ajssms-5706	424	17	.	.	PUNCT
ajssms-5706	425	1	https://doi.org/10.13106/jafeb.2020.vol7.no2.65	https://doi.org/10.13106/jafeb.2020.vol7.no2.65	PROPN
ajssms-5706	425	2	nurebo	nurebo	PROPN
ajssms-5706	425	3	,	,	PUNCT
ajssms-5706	425	4	b.	b.	PROPN
ajssms-5706	425	5	y.	y.	PROPN
ajssms-5706	425	6	,	,	PUNCT
ajssms-5706	425	7	tarakegn	tarakegn	PROPN
ajssms-5706	425	8	,	,	PUNCT
ajssms-5706	425	9	g.	g.	PROPN
ajssms-5706	425	10	,	,	PUNCT
ajssms-5706	425	11	&	&	CCONJ
ajssms-5706	425	12	gutu	gutu	PROPN
ajssms-5706	425	13	,	,	PUNCT
ajssms-5706	425	14	e.	e.	PROPN
ajssms-5706	425	15	(	(	PUNCT
ajssms-5706	425	16	2021	2021	NUM
ajssms-5706	425	17	)	)	PUNCT
ajssms-5706	425	18	.	.	PUNCT
ajssms-5706	426	1	effect	effect	NOUN
ajssms-5706	426	2	of	of	ADP
ajssms-5706	426	3	tax	tax	NOUN
ajssms-5706	426	4	audit	audit	NOUN
ajssms-5706	426	5	on	on	ADP
ajssms-5706	426	6	the	the	DET
ajssms-5706	426	7	taxpayers	taxpayer	NOUN
ajssms-5706	426	8	’	’	PART
ajssms-5706	426	9	compliance	compliance	NOUN
ajssms-5706	426	10	:	:	PUNCT
ajssms-5706	426	11	a	a	DET
ajssms-5706	426	12	case	case	NOUN
ajssms-5706	426	13	of	of	ADP
ajssms-5706	426	14	ethiopian	ethiopian	PROPN
ajssms-5706	426	15	ministry	ministry	PROPN
ajssms-5706	426	16	of	of	ADP
ajssms-5706	426	17	revenue	revenue	PROPN
ajssms-5706	426	18	,	,	PUNCT
ajssms-5706	426	19	hawassa	hawassa	PROPN
ajssms-5706	426	20	and	and	CCONJ
ajssms-5706	426	21	jimma	jimma	PROPN
ajssms-5706	426	22	branches	branch	NOUN
ajssms-5706	426	23	.	.	PUNCT
ajssms-5706	427	1	asia	asia	PROPN
ajssms-5706	427	2	-	-	PUNCT
ajssms-5706	427	3	pacific	pacific	PROPN
ajssms-5706	427	4	journal	journal	PROPN
ajssms-5706	427	5	of	of	ADP
ajssms-5706	427	6	science	science	NOUN
ajssms-5706	427	7	and	and	CCONJ
ajssms-5706	427	8	technology	technology	NOUN
ajssms-5706	427	9	,	,	PUNCT
ajssms-5706	427	10	26(2	26(2	NUM
ajssms-5706	427	11	)	)	PUNCT
ajssms-5706	427	12	,	,	PUNCT
ajssms-5706	427	13	1	1	NUM
ajssms-5706	427	14	-	-	SYM
ajssms-5706	427	15	13	13	NUM
ajssms-5706	427	16	.	.	PUNCT
ajssms-5706	428	1	olaoye	olaoye	PROPN
ajssms-5706	428	2	,	,	PUNCT
ajssms-5706	428	3	c.	c.	PROPN
ajssms-5706	428	4	o.	o.	PROPN
ajssms-5706	428	5	,	,	PUNCT
ajssms-5706	428	6	&	&	CCONJ
ajssms-5706	428	7	ekundayo	ekundayo	PROPN
ajssms-5706	428	8	,	,	PUNCT
ajssms-5706	428	9	a.	a.	NOUN
ajssms-5706	428	10	t.	t.	NOUN
ajssms-5706	428	11	(	(	PUNCT
ajssms-5706	428	12	2019	2019	NUM
ajssms-5706	428	13	)	)	PUNCT
ajssms-5706	428	14	.	.	PUNCT
ajssms-5706	429	1	effects	effect	NOUN
ajssms-5706	429	2	of	of	ADP
ajssms-5706	429	3	tax	tax	NOUN
ajssms-5706	429	4	audit	audit	NOUN
ajssms-5706	429	5	on	on	ADP
ajssms-5706	429	6	tax	tax	NOUN
ajssms-5706	429	7	compliance	compliance	NOUN
ajssms-5706	429	8	and	and	CCONJ
ajssms-5706	429	9	remittance	remittance	NOUN
ajssms-5706	429	10	of	of	ADP
ajssms-5706	429	11	tax	tax	NOUN
ajssms-5706	429	12	revenue	revenue	NOUN
ajssms-5706	429	13	in	in	ADP
ajssms-5706	429	14	ekiti	ekiti	PROPN
ajssms-5706	429	15	state	state	NOUN
ajssms-5706	429	16	.	.	PUNCT
ajssms-5706	430	1	open	open	ADJ
ajssms-5706	430	2	journal	journal	PROPN
ajssms-5706	430	3	of	of	ADP
ajssms-5706	430	4	accounting	accounting	NOUN
ajssms-5706	430	5	,	,	PUNCT
ajssms-5706	430	6	8(1	8(1	NOUN
ajssms-5706	430	7	)	)	PUNCT
ajssms-5706	430	8	,	,	PUNCT
ajssms-5706	430	9	1	1	NUM
ajssms-5706	430	10	-	-	SYM
ajssms-5706	430	11	17	17	NUM
ajssms-5706	430	12	.	.	PUNCT
ajssms-5706	431	1	https://doi.org/10.4236/ojacct.2019.81001	https://doi.org/10.4236/ojacct.2019.81001	PROPN
ajssms-5706	431	2	sakirin	sakirin	NOUN
ajssms-5706	431	3	,	,	PUNCT
ajssms-5706	431	4	s.	s.	PROPN
ajssms-5706	431	5	,	,	PUNCT
ajssms-5706	431	6	darwanis	darwanis	PROPN
ajssms-5706	431	7	,	,	PUNCT
ajssms-5706	431	8	d.	d.	PROPN
ajssms-5706	431	9	,	,	PUNCT
ajssms-5706	431	10	&	&	CCONJ
ajssms-5706	431	11	abdullah	abdullah	PROPN
ajssms-5706	431	12	,	,	PUNCT
ajssms-5706	431	13	s.	s.	PROPN
ajssms-5706	431	14	(	(	PUNCT
ajssms-5706	431	15	2021	2021	NUM
ajssms-5706	431	16	)	)	PUNCT
ajssms-5706	431	17	.	.	PUNCT
ajssms-5706	432	1	do	do	VERB
ajssms-5706	432	2	tax	tax	NOUN
ajssms-5706	432	3	knowledge	knowledge	NOUN
ajssms-5706	432	4	,	,	PUNCT
ajssms-5706	432	5	level	level	NOUN
ajssms-5706	432	6	of	of	ADP
ajssms-5706	432	7	trust	trust	NOUN
ajssms-5706	432	8	,	,	PUNCT
ajssms-5706	432	9	and	and	CCONJ
ajssms-5706	432	10	religiosity	religiosity	NOUN
ajssms-5706	432	11	de	de	PROPN
ajssms-5706	432	12	-	-	NOUN
ajssms-5706	432	13	termine	termine	ADJ
ajssms-5706	432	14	compliance	compliance	NOUN
ajssms-5706	432	15	to	to	PART
ajssms-5706	432	16	pay	pay	VERB
ajssms-5706	432	17	property	property	NOUN
ajssms-5706	432	18	tax	tax	NOUN
ajssms-5706	432	19	?	?	PUNCT
ajssms-5706	433	1	journal	journal	NOUN
ajssms-5706	433	2	of	of	ADP
ajssms-5706	433	3	accounting	accounting	NOUN
ajssms-5706	433	4	research	research	NOUN
ajssms-5706	433	5	,	,	PUNCT
ajssms-5706	433	6	organization	organization	NOUN
ajssms-5706	433	7	and	and	CCONJ
ajssms-5706	433	8	economics	economic	NOUN
ajssms-5706	433	9	,	,	PUNCT
ajssms-5706	433	10	4(1	4(1	NOUN
ajssms-5706	433	11	)	)	PUNCT
ajssms-5706	433	12	,	,	PUNCT
ajssms-5706	433	13	67	67	NUM
ajssms-5706	433	14	-	-	SYM
ajssms-5706	433	15	75	75	NUM
ajssms-5706	433	16	.	.	PUNCT
ajssms-5706	434	1	https://doi.org/10.24815/jaroe.v4i1.17073	https://doi.org/10.24815/jaroe.v4i1.17073	PROPN
ajssms-5706	434	2	samuel	samuel	PROPN
ajssms-5706	434	3	,	,	PUNCT
ajssms-5706	434	4	a.	a.	NOUN
ajssms-5706	434	5	g.	g.	PROPN
ajssms-5706	434	6	(	(	PUNCT
ajssms-5706	434	7	2020	2020	NUM
ajssms-5706	434	8	)	)	PUNCT
ajssms-5706	434	9	.	.	PUNCT
ajssms-5706	435	1	assessment	assessment	NOUN
ajssms-5706	435	2	of	of	ADP
ajssms-5706	435	3	tax	tax	NOUN
ajssms-5706	435	4	audit	audit	NOUN
ajssms-5706	435	5	practice	practice	NOUN
ajssms-5706	435	6	and	and	CCONJ
ajssms-5706	435	7	its	its	PRON
ajssms-5706	435	8	challenges	challenge	NOUN
ajssms-5706	435	9	:	:	PUNCT
ajssms-5706	435	10	a	a	DET
ajssms-5706	435	11	case	case	NOUN
ajssms-5706	435	12	study	study	NOUN
ajssms-5706	435	13	of	of	ADP
ajssms-5706	435	14	ethiopian	ethiopian	ADJ
ajssms-5706	435	15	revenue	revenue	NOUN
ajssms-5706	435	16	and	and	CCONJ
ajssms-5706	435	17	custom	custom	NOUN
ajssms-5706	435	18	authority	authority	NOUN
ajssms-5706	435	19	large	large	ADJ
ajssms-5706	435	20	taxpayers	taxpayer	NOUN
ajssms-5706	435	21	.	.	PUNCT
ajssms-5706	436	1	international	international	ADJ
ajssms-5706	436	2	journal	journal	NOUN
ajssms-5706	436	3	of	of	ADP
ajssms-5706	436	4	innovative	innovative	ADJ
ajssms-5706	436	5	science	science	NOUN
ajssms-5706	436	6	and	and	CCONJ
ajssms-5706	436	7	research	research	NOUN
ajssms-5706	436	8	technology	technology	NOUN
ajssms-5706	436	9	,	,	PUNCT
ajssms-5706	436	10	5(1	5(1	NUM
ajssms-5706	436	11	)	)	PUNCT
ajssms-5706	436	12	,	,	PUNCT
ajssms-5706	436	13	805	805	NUM
ajssms-5706	436	14	-	-	SYM
ajssms-5706	436	15	812	812	NUM
ajssms-5706	436	16	.	.	PUNCT
ajssms-5706	437	1	smith	smith	PROPN
ajssms-5706	437	2	,	,	PUNCT
ajssms-5706	437	3	a.	a.	NOUN
ajssms-5706	437	4	(	(	PUNCT
ajssms-5706	437	5	1776	1776	NUM
ajssms-5706	437	6	)	)	PUNCT
ajssms-5706	437	7	.	.	PUNCT
ajssms-5706	438	1	an	an	DET
ajssms-5706	438	2	inquiry	inquiry	NOUN
ajssms-5706	438	3	into	into	ADP
ajssms-5706	438	4	the	the	DET
ajssms-5706	438	5	nature	nature	NOUN
ajssms-5706	438	6	and	and	CCONJ
ajssms-5706	438	7	causes	cause	NOUN
ajssms-5706	438	8	of	of	ADP
ajssms-5706	438	9	the	the	DET
ajssms-5706	438	10	wealth	wealth	NOUN
ajssms-5706	438	11	of	of	ADP
ajssms-5706	438	12	nations	nation	NOUN
ajssms-5706	438	13	.	.	PUNCT
ajssms-5706	439	1	liberty	liberty	NOUN
ajssms-5706	439	2	classics	classic	NOUN
ajssms-5706	439	3	,	,	PUNCT
ajssms-5706	439	4	1	1	NUM
ajssms-5706	439	5	,	,	PUNCT
ajssms-5706	439	6	102	102	NUM
ajssms-5706	439	7	.	.	PUNCT
ajssms-5706	439	8	https://doi.org/10.1093/oseo/instance.00043218	https://doi.org/10.1093/oseo/instance.00043218	PROPN
ajssms-5706	439	9	sritharan	sritharan	PROPN
ajssms-5706	439	10	,	,	PUNCT
ajssms-5706	439	11	n.	n.	NOUN
ajssms-5706	439	12	,	,	PUNCT
ajssms-5706	439	13	salawati	salawati	PROPN
ajssms-5706	439	14	,	,	PUNCT
ajssms-5706	439	15	s.	s.	PROPN
ajssms-5706	439	16	,	,	PUNCT
ajssms-5706	439	17	&	&	CCONJ
ajssms-5706	439	18	cheuk	cheuk	PROPN
ajssms-5706	439	19	,	,	PUNCT
ajssms-5706	439	20	s.	s.	PROPN
ajssms-5706	439	21	c.-s	c.-s	PROPN
ajssms-5706	439	22	.	.	PUNCT
ajssms-5706	440	1	(	(	PUNCT
ajssms-5706	440	2	2020	2020	NUM
ajssms-5706	440	3	)	)	PUNCT
ajssms-5706	440	4	.	.	PUNCT
ajssms-5706	441	1	how	how	SCONJ
ajssms-5706	441	2	social	social	ADJ
ajssms-5706	441	3	factor	factor	NOUN
ajssms-5706	441	4	determine	determine	VERB
ajssms-5706	441	5	individual	individual	ADJ
ajssms-5706	441	6	taxpayers	taxpayer	NOUN
ajssms-5706	441	7	’	’	PART
ajssms-5706	441	8	tax	tax	NOUN
ajssms-5706	441	9	compliance	compliance	NOUN
ajssms-5706	441	10	behaviour	behaviour	NOUN
ajssms-5706	441	11	in	in	ADP
ajssms-5706	441	12	malaysia	malaysia	PROPN
ajssms-5706	441	13	?	?	PUNCT
ajssms-5706	442	1	international	international	ADJ
ajssms-5706	442	2	journal	journal	PROPN
ajssms-5706	442	3	of	of	ADP
ajssms-5706	442	4	business	business	NOUN
ajssms-5706	442	5	and	and	CCONJ
ajssms-5706	442	6	society	society	NOUN
ajssms-5706	442	7	,	,	PUNCT
ajssms-5706	442	8	21(3	21(3	NUM
ajssms-5706	442	9	)	)	PUNCT
ajssms-5706	442	10	,	,	PUNCT
ajssms-5706	442	11	1444	1444	NUM
ajssms-5706	442	12	-	-	SYM
ajssms-5706	442	13	1463	1463	NUM
ajssms-5706	442	14	.	.	PUNCT
ajssms-5706	443	1	https://doi.org/10.33736/ijbs.3363.2020	https://doi.org/10.33736/ijbs.3363.2020	NOUN
ajssms-5706	443	2	tomy	tomy	NOUN
ajssms-5706	443	3	,	,	PUNCT
ajssms-5706	443	4	p.	p.	NOUN
ajssms-5706	443	5	(	(	PUNCT
ajssms-5706	443	6	2021	2021	NUM
ajssms-5706	443	7	)	)	PUNCT
ajssms-5706	443	8	.	.	PUNCT
ajssms-5706	444	1	the	the	DET
ajssms-5706	444	2	effect	effect	NOUN
ajssms-5706	444	3	of	of	ADP
ajssms-5706	444	4	taxpayer	taxpayer	NOUN
ajssms-5706	444	5	religiousity	religiousity	NOUN
ajssms-5706	444	6	,	,	PUNCT
ajssms-5706	444	7	tax	tax	NOUN
ajssms-5706	444	8	amnesty	amnesty	NOUN
ajssms-5706	444	9	,	,	PUNCT
ajssms-5706	444	10	and	and	CCONJ
ajssms-5706	444	11	tax	tax	NOUN
ajssms-5706	444	12	sanction	sanction	NOUN
ajssms-5706	444	13	on	on	ADP
ajssms-5706	444	14	taxpayer	taxpayer	NOUN
ajssms-5706	444	15	compliance	compliance	NOUN
ajssms-5706	444	16	with	with	ADP
ajssms-5706	444	17	medium	medium	ADJ
ajssms-5706	444	18	small	small	ADJ
ajssms-5706	444	19	micro	micro	ADJ
ajssms-5706	444	20	business	business	NOUN
ajssms-5706	444	21	taxes	taxis	NOUN
ajssms-5706	444	22	(	(	PUNCT
ajssms-5706	444	23	msmes	msme	NOUN
ajssms-5706	444	24	)	)	PUNCT
ajssms-5706	444	25	.	.	PUNCT
ajssms-5706	445	1	research	research	PROPN
ajssms-5706	445	2	square	square	PROPN
ajssms-5706	445	3	,	,	PUNCT
ajssms-5706	445	4	1	1	NUM
ajssms-5706	445	5	-	-	SYM
ajssms-5706	445	6	17	17	NUM
ajssms-5706	445	7	.	.	PUNCT
ajssms-5706	446	1	https://doi.org/10.21203/rs.3.rs-368632/v1	https://doi.org/10.21203/rs.3.rs-368632/v1	PROPN
ajssms-5706	446	2	udo	udo	PROPN
ajssms-5706	446	3	,	,	PUNCT
ajssms-5706	446	4	u.	u.	PROPN
ajssms-5706	446	5	,	,	PUNCT
ajssms-5706	446	6	&	&	CCONJ
ajssms-5706	446	7	belo	belo	PROPN
ajssms-5706	446	8	,	,	PUNCT
ajssms-5706	446	9	o.	o.	NOUN
ajssms-5706	446	10	(	(	PUNCT
ajssms-5706	446	11	2023	2023	NUM
ajssms-5706	446	12	)	)	PUNCT
ajssms-5706	446	13	.	.	PUNCT
ajssms-5706	447	1	an	an	DET
ajssms-5706	447	2	overview	overview	NOUN
ajssms-5706	447	3	of	of	ADP
ajssms-5706	447	4	the	the	DET
ajssms-5706	447	5	finance	finance	NOUN
ajssms-5706	447	6	act	act	NOUN
ajssms-5706	447	7	2023	2023	NUM
ajssms-5706	447	8	.	.	PUNCT
ajssms-5706	448	1	research	research	NOUN
ajssms-5706	448	2	journal	journal	NOUN
ajssms-5706	448	3	of	of	ADP
ajssms-5706	448	4	finance	finance	NOUN
ajssms-5706	448	5	and	and	CCONJ
ajssms-5706	448	6	accounting	account	VERB
ajssms-5706	448	7	6(1	6(1	NUM
ajssms-5706	448	8	)	)	PUNCT
ajssms-5706	448	9	,	,	PUNCT
ajssms-5706	448	10	1	1	NUM
ajssms-5706	448	11	-	-	SYM
ajssms-5706	448	12	7	7	NUM
ajssms-5706	448	13	.	.	PUNCT
ajssms-5706	449	1	vierra	vierra	PROPN
ajssms-5706	449	2	gracia	gracia	PROPN
ajssms-5706	449	3	dharmawan	dharmawan	PROPN
ajssms-5706	449	4	,	,	PUNCT
ajssms-5706	449	5	s.	s.	PROPN
ajssms-5706	449	6	(	(	PUNCT
ajssms-5706	449	7	2019	2019	NUM
ajssms-5706	449	8	)	)	PUNCT
ajssms-5706	449	9	.	.	PUNCT
ajssms-5706	450	1	effect	effect	NOUN
ajssms-5706	450	2	of	of	ADP
ajssms-5706	450	3	tax	tax	NOUN
ajssms-5706	450	4	audit	audit	NOUN
ajssms-5706	450	5	quality	quality	NOUN
ajssms-5706	450	6	on	on	ADP
ajssms-5706	450	7	corporate	corporate	ADJ
ajssms-5706	450	8	taxpayer	taxpayer	NOUN
ajssms-5706	450	9	compliance	compliance	NOUN
ajssms-5706	450	10	(	(	PUNCT
ajssms-5706	450	11	case	case	NOUN
ajssms-5706	450	12	study	study	NOUN
ajssms-5706	450	13	at	at	ADP
ajssms-5706	450	14	medium	medium	ADJ
ajssms-5706	450	15	tax	tax	NOUN
ajssms-5706	450	16	office	office	NOUN
ajssms-5706	450	17	in	in	ADP
ajssms-5706	450	18	bandung	bandung	PROPN
ajssms-5706	450	19	)	)	PUNCT
ajssms-5706	450	20	.	.	PUNCT
ajssms-5706	451	1	south	south	PROPN
ajssms-5706	451	2	east	east	PROPN
ajssms-5706	451	3	asia	asia	PROPN
ajssms-5706	451	4	journal	journal	PROPN
ajssms-5706	451	5	of	of	ADP
ajssms-5706	451	6	contemporary	contemporary	PROPN
ajssms-5706	451	7	business	business	NOUN
ajssms-5706	451	8	,	,	PUNCT
ajssms-5706	451	9	economics	economic	NOUN
ajssms-5706	451	10	and	and	CCONJ
ajssms-5706	451	11	law	law	NOUN
ajssms-5706	451	12	,	,	PUNCT
ajssms-5706	451	13	18(5	18(5	NUM
ajssms-5706	451	14	)	)	PUNCT
ajssms-5706	451	15	,	,	PUNCT
ajssms-5706	451	16	196	196	NUM
ajssms-5706	451	17	-	-	SYM
ajssms-5706	451	18	203	203	NUM
ajssms-5706	451	19	.	.	PUNCT
ajssms-5706	452	1	yamane	yamane	PROPN
ajssms-5706	452	2	,	,	PUNCT
ajssms-5706	452	3	t.	t.	PROPN
ajssms-5706	452	4	(	(	PUNCT
ajssms-5706	452	5	1967	1967	NUM
ajssms-5706	452	6	)	)	PUNCT
ajssms-5706	452	7	.	.	PUNCT
ajssms-5706	453	1	elementary	elementary	ADJ
ajssms-5706	453	2	sampling	sample	VERB
ajssms-5706	453	3	theory	theory	NOUN
ajssms-5706	453	4	.	.	PUNCT
ajssms-5706	454	1	in	in	ADP
ajssms-5706	454	2	(	(	PUNCT
ajssms-5706	454	3	pp	pp	ADJ
ajssms-5706	454	4	.	.	PUNCT
ajssms-5706	454	5	405	405	NUM
ajssms-5706	454	6	)	)	PUNCT
ajssms-5706	454	7	.	.	PUNCT
ajssms-5706	455	1	englewood	englewood	PROPN
ajssms-5706	455	2	cliffs	cliffs	PROPN
ajssms-5706	455	3	,	,	PUNCT
ajssms-5706	455	4	new	new	PROPN
ajssms-5706	455	5	jersey	jersey	PROPN
ajssms-5706	455	6	:	:	PUNCT
ajssms-5706	455	7	prentice	prentice	NOUN
ajssms-5706	455	8	-	-	PUNCT
ajssms-5706	455	9	hall	hall	NOUN
ajssms-5706	455	10	.	.	PUNCT
ajssms-5706	456	1	asian	asian	ADJ
ajssms-5706	456	2	online	online	PROPN
ajssms-5706	456	3	journal	journal	PROPN
ajssms-5706	456	4	publishing	publishing	NOUN
ajssms-5706	456	5	group	group	NOUN
ajssms-5706	456	6	is	be	AUX
ajssms-5706	456	7	not	not	PART
ajssms-5706	456	8	responsible	responsible	ADJ
ajssms-5706	456	9	or	or	CCONJ
ajssms-5706	456	10	answerable	answerable	ADJ
ajssms-5706	456	11	for	for	ADP
ajssms-5706	456	12	any	any	DET
ajssms-5706	456	13	loss	loss	NOUN
ajssms-5706	456	14	,	,	PUNCT
ajssms-5706	456	15	damage	damage	NOUN
ajssms-5706	456	16	or	or	CCONJ
ajssms-5706	456	17	liability	liability	NOUN
ajssms-5706	456	18	,	,	PUNCT
ajssms-5706	456	19	etc	etc	X
ajssms-5706	456	20	.	.	X
ajssms-5706	456	21	caused	cause	VERB
ajssms-5706	456	22	in	in	ADP
ajssms-5706	456	23	relation	relation	NOUN
ajssms-5706	456	24	to	to	PART
ajssms-5706	456	25	/	/	PUNCT
ajssms-5706	456	26	arising	arise	VERB
ajssms-5706	456	27	out	out	ADP
ajssms-5706	456	28	of	of	ADP
ajssms-5706	456	29	the	the	DET
ajssms-5706	456	30	use	use	NOUN
ajssms-5706	456	31	of	of	ADP
ajssms-5706	456	32	the	the	DET
ajssms-5706	456	33	content	content	NOUN
ajssms-5706	456	34	.	.	PUNCT
ajssms-5706	457	1	any	any	DET
ajssms-5706	457	2	queries	query	NOUN
ajssms-5706	457	3	should	should	AUX
ajssms-5706	457	4	be	be	AUX
ajssms-5706	457	5	directed	direct	VERB
ajssms-5706	457	6	to	to	ADP
ajssms-5706	457	7	the	the	DET
ajssms-5706	457	8	corresponding	corresponding	ADJ
ajssms-5706	457	9	author	author	NOUN
ajssms-5706	457	10	of	of	ADP
ajssms-5706	457	11	the	the	DET
ajssms-5706	457	12	article	article	NOUN
ajssms-5706	457	13	.	.	PUNCT
ajssms-5706	458	1	https://doi.org/10.13189/ujaf.2020.080403	https://doi.org/10.13189/ujaf.2020.080403	NOUN
ajssms-5706	458	2	https://doi.org/10.1016/j.joep.2007.05.004	https://doi.org/10.1016/j.joep.2007.05.004	NOUN
ajssms-5706	458	3	https://doi.org/10.2139/ssrn.2294886	https://doi.org/10.2139/ssrn.2294886	NOUN
ajssms-5706	458	4	www.nigerianstat.gov.ng/	www.nigerianstat.gov.ng/	VERB
ajssms-5706	458	5	https://doi.org/10.13106/jafeb.2020.vol7.no2.65	https://doi.org/10.13106/jafeb.2020.vol7.no2.65	ADP
ajssms-5706	458	6	https://doi.org/10.4236/ojacct.2019.81001	https://doi.org/10.4236/ojacct.2019.81001	PROPN
ajssms-5706	458	7	https://doi.org/10.24815/jaroe.v4i1.17073	https://doi.org/10.24815/jaroe.v4i1.17073	NUM
ajssms-5706	458	8	https://doi.org/10.1093/oseo/instance.00043218	https://doi.org/10.1093/oseo/instance.00043218	PROPN
ajssms-5706	458	9	https://doi.org/10.33736/ijbs.3363.2020	https://doi.org/10.33736/ijbs.3363.2020	PROPN
ajssms-5706	459	1	https://doi.org/10.21203/rs.3.rs-368632/v1	https://doi.org/10.21203/rs.3.rs-368632/v1	PROPN