id	sid	eid	entity	type
afbr-1373	1	1	australian finance & banking	ORG
afbr-1373	1	2	5	CARDINAL
afbr-1373	1	3	1	CARDINAL
afbr-1373	1	4	2021	CARDINAL
afbr-1373	1	5	2576	CARDINAL
afbr-1373	1	6	1196	CARDINAL
afbr-1373	1	7	2576-120x	CARDINAL
afbr-1373	1	8	usa 50	DATE
afbr-1373	1	9	bangladesh	GPE
afbr-1373	1	10	ahmed	PERSON
afbr-1373	1	11	university level dhaka	ORG
afbr-1373	1	12	bangladesh e-mail	ORG
afbr-1373	1	13	md	PERSON
afbr-1373	1	14	mahadi masud faisal	PERSON
afbr-1373	1	15	dhaka	GPE
afbr-1373	1	16	bangladesh	GPE
afbr-1373	4	1	450	CARDINAL
afbr-1373	4	2	93.33%	PERCENT
afbr-1373	6	1	three	CARDINAL
afbr-1373	7	1	three	CARDINAL
afbr-1373	7	2	bangladesh	GPE
afbr-1373	10	1	bangladesh	GPE
afbr-1373	11	1	jel classification	ORG
afbr-1373	15	1	carnahan	PERSON
afbr-1373	15	2	2015	DATE
afbr-1373	16	1	mahmood, 2018	ORG
afbr-1373	17	1	recent years	DATE
afbr-1373	18	1	persson	PERSON
afbr-1373	18	2	2013	DATE
afbr-1373	20	1	https://www.cribfb.com/journal/index.php/afbr australian	NORP
afbr-1373	21	1	5	CARDINAL
afbr-1373	21	2	1	CARDINAL
afbr-1373	21	3	2021 51	DATE
afbr-1373	22	1	the last decade	DATE
afbr-1373	24	1	bangladesh	GPE
afbr-1373	24	2	8th	ORDINAL
afbr-1373	24	3	2019	DATE
afbr-1373	24	4	8%	PERCENT
afbr-1373	24	5	india	GPE
afbr-1373	24	6	china	GPE
afbr-1373	25	1	6%	PERCENT
afbr-1373	25	2	the last decade	DATE
afbr-1373	26	1	hsbc	ORG
afbr-1373	26	2	2030	DATE
afbr-1373	26	3	42th to 26th	DATE
afbr-1373	27	1	bangladesh	GPE
afbr-1373	31	1	the national board of revenue	ORG
afbr-1373	34	1	nbr	ORG
afbr-1373	38	1	four	CARDINAL
afbr-1373	40	1	bangladesh	GPE
afbr-1373	43	1	bangladesh	GPE
afbr-1373	47	1	https://www.cribfb.com/journal/index.php/afbr australian finance &	ORG
afbr-1373	47	2	5	CARDINAL
afbr-1373	47	3	1	CARDINAL
afbr-1373	47	4	2021	CARDINAL
afbr-1373	47	5	52	CARDINAL
afbr-1373	47	6	the past few years	DATE
afbr-1373	49	1	2001	DATE
afbr-1373	50	1	2018	DATE
afbr-1373	52	1	ibrahim et al.	PERSON
afbr-1373	52	2	2015	DATE
afbr-1373	53	1	ibrahim et al.	PERSON
afbr-1373	53	2	2015	DATE
afbr-1373	54	1	2013	DATE
afbr-1373	55	1	2010	DATE
afbr-1373	57	1	2002	DATE
afbr-1373	58	1	ibrahim et al.	PERSON
afbr-1373	58	2	2015	DATE
afbr-1373	59	1	wright	PERSON
afbr-1373	59	2	2003	DATE
afbr-1373	62	1	1	CARDINAL
afbr-1373	65	1	2	CARDINAL
afbr-1373	65	2	bangladesh	GPE
afbr-1373	69	1	bangladesh	GPE
afbr-1373	70	1	bangladesh	GPE
afbr-1373	71	1	https://www.cribfb.com/journal/index.php/afbr australian finance &	ORG
afbr-1373	71	2	5	CARDINAL
afbr-1373	71	3	1	CARDINAL
afbr-1373	71	4	2021	CARDINAL
afbr-1373	71	5	bangladesh	GPE
afbr-1373	74	1	1	CARDINAL
afbr-1373	74	2	2021	CARDINAL
afbr-1373	76	1	dhaka city	GPE
afbr-1373	76	2	bangladesh	GPE
afbr-1373	78	1	dhaka	GPE
afbr-1373	78	2	bangladesh	GPE
afbr-1373	79	1	50	CARDINAL
afbr-1373	81	1	450	CARDINAL
afbr-1373	82	1	1st february 2021 to 30th	DATE
afbr-1373	82	2	2021	DATE
afbr-1373	82	3	four months	DATE
afbr-1373	83	1	txr	ORG
afbr-1373	85	1	14	CARDINAL
afbr-1373	87	1	7	CARDINAL
afbr-1373	90	1	450	CARDINAL
afbr-1373	90	2	420	CARDINAL
afbr-1373	91	1	four hundred twenty	CARDINAL
afbr-1373	91	2	spss version-25	PRODUCT
afbr-1373	92	1	20	CARDINAL
afbr-1373	92	2	spss	ORG
afbr-1373	93	1	420-20	CARDINAL
afbr-1373	93	2	400	CARDINAL
afbr-1373	95	1	https://www.cribfb.com/journal/index.php/afbr australian finance &	ORG
afbr-1373	96	1	5	CARDINAL
afbr-1373	96	2	1	CARDINAL
afbr-1373	96	3	2021	CARDINAL
afbr-1373	97	1	1	CARDINAL
afbr-1373	98	1	315	CARDINAL
afbr-1373	98	2	78.75	CARDINAL
afbr-1373	98	3	21-30	DATE
afbr-1373	98	4	38 84	CARDINAL
afbr-1373	98	5	114	CARDINAL
afbr-1373	98	6	28.5	CARDINAL
afbr-1373	98	7	100	CARDINAL
afbr-1373	98	8	83 206	CARDINAL
afbr-1373	98	9	100	CARDINAL
afbr-1373	98	10	2021	CARDINAL
afbr-1373	98	11	78.75%	PERCENT
afbr-1373	98	12	21.25%	PERCENT
afbr-1373	100	1	9.5%	PERCENT
afbr-1373	100	2	21-30	DATE
afbr-1373	100	3	21%	PERCENT
afbr-1373	100	4	32%	PERCENT
afbr-1373	100	5	28.5%	PERCENT
afbr-1373	100	6	9%	PERCENT
afbr-1373	101	1	41-50 years old	DATE
afbr-1373	102	1	20.75%	PERCENT
afbr-1373	102	2	51.50%	PERCENT
afbr-1373	102	3	only 27.75%	PERCENT
afbr-1373	104	1	2	CARDINAL
afbr-1373	104	2	bartlett	PERSON
afbr-1373	104	3	kaiser-meyer	ORG
afbr-1373	106	1	chi-square bartlett	PERSON
afbr-1373	107	1	5583.190 153 .000	CARDINAL
afbr-1373	108	1	bartlett	PERSON
afbr-1373	108	2	kaiser-meyer-oklin	ORG
afbr-1373	109	1	0.823	CARDINAL
afbr-1373	109	2	0.60	CARDINAL
afbr-1373	109	3	cerny & kaiser	ORG
afbr-1373	109	4	1977	DATE
afbr-1373	110	1	bertlet	ORG
afbr-1373	110	2	https://www.cribfb.com/journal/index.php/afbr australian finance &	ORG
afbr-1373	110	3	5	CARDINAL
afbr-1373	110	4	1	CARDINAL
afbr-1373	110	5	2021	CARDINAL
afbr-1373	110	6	55	CARDINAL
afbr-1373	110	7	5583.190	CARDINAL
afbr-1373	110	8	153	CARDINAL
afbr-1373	112	1	3	CARDINAL
afbr-1373	114	1	1	CARDINAL
afbr-1373	115	1	.781 .88	MONEY
afbr-1373	115	2	6.07 1.468	CARDINAL
afbr-1373	115	3	2	CARDINAL
afbr-1373	117	1	5.55	CARDINAL
afbr-1373	117	2	3	CARDINAL
afbr-1373	119	1	5.52	CARDINAL
afbr-1373	119	2	1	CARDINAL
afbr-1373	121	1	3.71 2.583	DATE
afbr-1373	121	2	2	CARDINAL
afbr-1373	123	1	3.71 2.459	CARDINAL
afbr-1373	123	2	3	CARDINAL
afbr-1373	124	1	3.17 1.747	CARDINAL
afbr-1373	124	2	4	CARDINAL
afbr-1373	125	1	4.93 1.997	CARDINAL
afbr-1373	125	2	1	CARDINAL
afbr-1373	127	1	.85 5.67 1.561 bte 2	MONEY
afbr-1373	128	1	6.25 1.132 bte 3 non-satisfactory	QUANTITY
afbr-1373	129	1	.912 6.02	CARDINAL
afbr-1373	129	2	1	CARDINAL
afbr-1373	129	3	bangladesh	GPE
afbr-1373	130	1	6.07	CARDINAL
afbr-1373	130	2	2	CARDINAL
afbr-1373	132	1	6.14	CARDINAL
afbr-1373	132	2	1.376	CARDINAL
afbr-1373	132	3	3	CARDINAL
afbr-1373	132	4	6.15 1.060	CARDINAL
afbr-1373	132	5	4	CARDINAL
afbr-1373	133	1	6.09 1.041	CARDINAL
afbr-1373	133	2	14	CARDINAL
afbr-1373	134	1	14	CARDINAL
afbr-1373	134	2	higher than 0.50	CARDINAL
afbr-1373	135	1	2010	DATE
afbr-1373	136	1	four	CARDINAL
afbr-1373	136	2	14	CARDINAL
afbr-1373	137	1	3.162	CARDINAL
afbr-1373	137	2	2.123	CARDINAL
afbr-1373	138	1	1.132	CARDINAL
afbr-1373	139	1	3.17	CARDINAL
afbr-1373	139	2	6.15	CARDINAL
afbr-1373	141	1	1.041	CARDINAL
afbr-1373	141	2	2.583	CARDINAL
afbr-1373	142	1	https://www.cribfb.com/journal/index.php/afbr australian finance &	ORG
afbr-1373	142	2	5	CARDINAL
afbr-1373	142	3	1	CARDINAL
afbr-1373	142	4	2021	CARDINAL
afbr-1373	142	5	56	CARDINAL
afbr-1373	144	1	dhaka	GPE
afbr-1373	144	2	bangladesh	GPE
afbr-1373	145	1	4	CARDINAL
afbr-1373	145	2	5	DATE
afbr-1373	145	3	6	CARDINAL
afbr-1373	146	1	4	CARDINAL
afbr-1373	147	1	1	CARDINAL
afbr-1373	147	2	behavior_tax_employee	GPE
afbr-1373	148	1	14	CARDINAL
afbr-1373	148	2	0.823	CARDINAL
afbr-1373	149	1	0.678	CARDINAL
afbr-1373	149	2	67.8%	PERCENT
afbr-1373	150	1	secondly	ORDINAL
afbr-1373	150	2	three	CARDINAL
afbr-1373	150	3	more than 67.8%	PERCENT
afbr-1373	151	1	zero	CARDINAL
afbr-1373	152	1	thirdly	ORDINAL
afbr-1373	152	2	0.672	CARDINAL
afbr-1373	152	3	0.006	CARDINAL
afbr-1373	152	4	0.678-0.672	MONEY
afbr-1373	153	1	0.6 percent	PERCENT
afbr-1373	154	1	5	CARDINAL
afbr-1373	155	1	77.22	CARDINAL
afbr-1373	155	2	399 19.31	QUANTITY
afbr-1373	155	3	205.73	CARDINAL
afbr-1373	155	4	behavior_tax_employee	GPE
afbr-1373	155	5	firstly	ORDINAL
afbr-1373	155	6	205.73	CARDINAL
afbr-1373	156	1	less than 0.05	CARDINAL
afbr-1373	157	1	https://www.cribfb.com/journal/index.php/afbr australian	NORP
afbr-1373	158	1	5	CARDINAL
afbr-1373	158	2	1	CARDINAL
afbr-1373	158	3	2021 57	DATE
afbr-1373	158	4	three	CARDINAL
afbr-1373	159	1	6	CARDINAL
afbr-1373	161	1	1	CARDINAL
afbr-1373	161	2	0.16 .014 .04	QUANTITY
afbr-1373	162	1	.000 .000 .000 .000	MONEY
afbr-1373	162	2	secondly	ORDINAL
afbr-1373	162	3	one	CARDINAL
afbr-1373	162	4	0.038	CARDINAL
afbr-1373	164	1	thirdly	ORDINAL
afbr-1373	165	1	three	CARDINAL
afbr-1373	167	1	bangladesh	GPE
afbr-1373	168	1	bangladesh	GPE
afbr-1373	169	1	bangladesh	GPE
afbr-1373	173	1	three	CARDINAL
afbr-1373	173	2	first	ORDINAL
afbr-1373	175	1	https://www.cribfb.com/journal/index.php/afbr australian finance &	ORG
afbr-1373	175	2	5	CARDINAL
afbr-1373	175	3	1	CARDINAL
afbr-1373	175	4	2021	CARDINAL
afbr-1373	175	5	58 second	TIME
afbr-1373	176	1	third	ORDINAL
afbr-1373	177	1	fourth	ORDINAL
afbr-1373	180	1	bangladesh	GPE
afbr-1373	184	1	1	CARDINAL
afbr-1373	185	1	2	CARDINAL
afbr-1373	186	1	3	CARDINAL
afbr-1373	189	1	1	CARDINAL
afbr-1373	189	2	2	CARDINAL
afbr-1373	194	1	nbr	ORG
afbr-1373	195	1	a.	PERSON
afbr-1373	195	2	2013	DATE
afbr-1373	196	1	nigerian	NORP
afbr-1373	197	1	2013	CARDINAL
afbr-1373	198	1	t., & persson	ORG
afbr-1373	198	2	t.	GPE
afbr-1373	198	3	2013	DATE
afbr-1373	200	1	5	CARDINAL
afbr-1373	201	1	51	CARDINAL
afbr-1373	203	1	https://www.cribfb.com/journal/index.php/afbr australian finance &	ORG
afbr-1373	203	2	5	CARDINAL
afbr-1373	203	3	1	CARDINAL
afbr-1373	203	4	2021	CARDINAL
afbr-1373	203	5	59	CARDINAL
afbr-1373	203	6	b. a.	PERSON
afbr-1373	203	7	h. f.	PERSON
afbr-1373	203	8	1977	DATE
afbr-1373	205	1	12(1	CARDINAL
afbr-1373	205	2	43–47	DATE
afbr-1373	205	3	carnahan	PERSON
afbr-1373	205	4	2015	DATE
afbr-1373	207	1	asia	LOC
afbr-1373	207	2	2(1	CARDINAL
afbr-1373	207	3	169	CARDINAL
afbr-1373	208	1	deyganto	PERSON
afbr-1373	208	2	2018	DATE
afbr-1373	209	1	ethiopia	GPE
afbr-1373	210	1	universal journal of accounting	ORG
afbr-1373	210	2	6(3	CARDINAL
afbr-1373	210	3	92-107	CARDINAL
afbr-1373	211	1	ibrahim	PERSON
afbr-1373	211	2	m.	PERSON
afbr-1373	211	3	a., & abdul	ORG
afbr-1373	211	4	h. a.	PERSON
afbr-1373	211	5	2015	CARDINAL
afbr-1373	212	1	ghana	GPE
afbr-1373	213	1	31(4	DATE
afbr-1373	213	2	399–414	CARDINAL
afbr-1373	214	1	https://doi.org/10.1108/h-04-2015-0023 luthans	ORG
afbr-1373	214	2	f.	PERSON
afbr-1373	214	3	2002	DATE
afbr-1373	216	1	23	CARDINAL
afbr-1373	216	2	695–706	CARDINAL
afbr-1373	216	3	mahmood	PERSON
afbr-1373	216	4	2018	DATE
afbr-1373	217	1	bangladesh	GPE
afbr-1373	219	1	https://www.thefinancialexpress.com.bd/views/thetax-regime-in-bangladesh-issues-in-expanding-the-tax-base-1526745339 padovano	GPE
afbr-1373	219	2	f., & galli	ORG
afbr-1373	219	3	2001	DATE
afbr-1373	220	1	oecd	ORG
afbr-1373	221	1	39	DATE
afbr-1373	221	2	44	DATE
afbr-1373	221	3	57	DATE
afbr-1373	221	4	january	DATE
afbr-1373	222	1	palil	PERSON
afbr-1373	222	2	2010	DATE
afbr-1373	223	1	malaysia	GPE
afbr-1373	224	1	wright	PERSON
afbr-1373	224	2	t. a.	PERSON
afbr-1373	224	3	2003	DATE
afbr-1373	226	1	24	CARDINAL
afbr-1373	226	2	437–442	CARDINAL
afbr-1373	227	1	first	ORDINAL
afbr-1373	228	1	https://doi.org/10.1108/h-04-2015-0023	GPE