id	keyword
ajssms-1963	tax
ajssms-1963	smes
ajssms-1963	growth
ajssms-1963	nigeria
ajssms-1963	study
ajssms-1963	value
ajssms-1963	taxation
ajssms-1963	journal
ajssms-1963	medium
ajssms-1963	vat
ajssms-1963	company
ajssms-1963	enterprises
ajssms-1963	impact