id	sid	eid	entity	type
cjfa-30360	1	1	november 27, 2019	DATE
cjfa-30360	1	2	january 10, 2020	DATE
cjfa-30360	2	1	al-hikmah university	ORG
cjfa-30360	2	2	ilorin	NORP
cjfa-30360	2	3	kwara state	PERSON
cjfa-30360	2	4	nigeria	GPE
cjfa-30360	5	1	nigeria	GPE
cjfa-30360	7	1	ilorin	NORP
cjfa-30360	7	2	kwara state	PERSON
cjfa-30360	7	3	nigeria	GPE
cjfa-30360	9	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-30360	9	2	2300-12402019	DATE
cjfa-30360	9	3	8	CARDINAL
cjfa-30360	9	4	4	CARDINAL
cjfa-30360	9	5	t.a.	GPE
cjfa-30360	9	6	m., & adegbite	ORG
cjfa-30360	9	7	a.f.	PERSON
cjfa-30360	10	1	2019	DATE
cjfa-30360	12	1	copernican journal of finance & accounting	ORG
cjfa-30360	12	2	8(4	CARDINAL
cjfa-30360	12	3	7–25	CARDINAL
cjfa-30360	13	1	mustapha	PERSON
cjfa-30360	13	2	chi-square	PERSON
cjfa-30360	14	1	j e l	PERSON
cjfa-30360	14	2	c300	CARDINAL
cjfa-30360	16	1	oyo state board of internal revenue service	ORG
cjfa-30360	17	1	three hundred and fifty (350	CARDINAL
cjfa-30360	17	2	300	CARDINAL
cjfa-30360	18	1	chisquare	GPE
cjfa-30360	18	2	anova	ORG
cjfa-30360	18	3	mustapha	PERSON
cjfa-30360	18	4	adegbite8	PERSON
cjfa-30360	24	1	sbir	ORG
cjfa-30360	28	1	the 21st century	DATE
cjfa-30360	29	1	uvaneswaran & mellese	ORG
cjfa-30360	29	2	2016	DATE
cjfa-30360	32	1	adamu (	ORG
cjfa-30360	32	2	2001	DATE
cjfa-30360	33	1	9	CARDINAL
cjfa-30360	36	1	2008	DATE
cjfa-30360	38	1	harrison	PERSON
cjfa-30360	38	2	2015	CARDINAL
cjfa-30360	38	3	aila	ORG
cjfa-30360	38	4	siringi	PERSON
cjfa-30360	38	5	2013	DATE
cjfa-30360	39	1	many years	DATE
cjfa-30360	39	2	nigeria	GPE
cjfa-30360	39	3	ogbonna & appah	ORG
cjfa-30360	39	4	2012	DATE
cjfa-30360	45	1	tajudeen adegbite	PERSON
cjfa-30360	45	2	mustapha	PERSON
cjfa-30360	45	3	adegbite10	GPE
cjfa-30360	47	1	mary	PERSON
cjfa-30360	47	2	cox	PERSON
cjfa-30360	47	3	2007	DATE
cjfa-30360	50	1	adewoye &	ORG
cjfa-30360	50	2	2014	DATE
cjfa-30360	53	1	collins	PERSON
cjfa-30360	53	2	2005	DATE
cjfa-30360	54	1	nigeria	GPE
cjfa-30360	54	2	second	ORDINAL
cjfa-30360	56	1	the nigeria tax administration	ORG
cjfa-30360	56	2	nigeria	GPE
cjfa-30360	57	1	11	CARDINAL
cjfa-30360	58	1	nigeria	GPE
cjfa-30360	58	2	fgn	GPE
cjfa-30360	59	1	nigeria	GPE
cjfa-30360	65	1	dzidonu	PERSON
cjfa-30360	65	2	2012	DATE
cjfa-30360	71	1	mustapha	PERSON
cjfa-30360	71	2	adegbite12	PERSON
cjfa-30360	71	3	heeks, 2005	DATE
cjfa-30360	74	1	afolabi & oyeleye	ORG
cjfa-30360	74	2	2013	DATE
cjfa-30360	75	1	adewoye &	ORG
cjfa-30360	75	2	2014	DATE
cjfa-30360	80	1	abdallah	PERSON
cjfa-30360	80	2	2004	DATE
cjfa-30360	82	1	hill (	ORG
cjfa-30360	82	2	1999	DATE
cjfa-30360	84	1	2001	DATE
cjfa-30360	84	2	2003	DATE
cjfa-30360	84	3	13	CARDINAL
cjfa-30360	85	1	mansell	PERSON
cjfa-30360	85	2	1998	DATE
cjfa-30360	85	3	two	CARDINAL
cjfa-30360	85	4	first	ORDINAL
cjfa-30360	86	1	secondly	ORDINAL
cjfa-30360	86	2	mansell	PERSON
cjfa-30360	86	3	1998	DATE
cjfa-30360	88	1	nigeria	GPE
cjfa-30360	89	1	nigeria	GPE
cjfa-30360	91	1	2009	DATE
cjfa-30360	91	2	section 100	LAW
cjfa-30360	91	3	1993	DATE
cjfa-30360	91	4	18	CARDINAL
cjfa-30360	91	5	1998	DATE
cjfa-30360	91	6	sbir	ORG
cjfa-30360	91	7	jtb	ORG
cjfa-30360	92	1	fg	ORG
cjfa-30360	92	2	sg	GPE
cjfa-30360	95	1	mustapha	PERSON
cjfa-30360	95	2	adegbite14	ORG
cjfa-30360	95	3	2011	DATE
cjfa-30360	97	1	alm	ORG
cjfa-30360	97	2	1999	DATE
cjfa-30360	101	1	four	CARDINAL
cjfa-30360	102	1	first	ORDINAL
cjfa-30360	102	2	three	CARDINAL
cjfa-30360	102	3	fourth	ORDINAL
cjfa-30360	103	1	eight	CARDINAL
cjfa-30360	104	1	davis & davis	ORG
cjfa-30360	104	2	2013	DATE
cjfa-30360	106	1	15	CARDINAL
cjfa-30360	107	1	2017	CARDINAL
cjfa-30360	107	2	south west	GPE
cjfa-30360	107	3	nigeria	GPE
cjfa-30360	112	1	south west	GPE
cjfa-30360	112	2	south west	LOC
cjfa-30360	113	1	nigeria	GPE
cjfa-30360	114	1	2013	DATE
cjfa-30360	114	2	tanzania	GPE
cjfa-30360	115	1	2001	DATE
cjfa-30360	116	1	tanzania	GPE
cjfa-30360	118	1	nigeria	GPE
cjfa-30360	118	2	efunboade	DATE
cjfa-30360	118	3	2014	DATE
cjfa-30360	121	1	nigeria	GPE
cjfa-30360	123	1	nigeria	GPE
cjfa-30360	123	2	2013	DATE
cjfa-30360	124	1	nwanyanwu (2016	DATE
cjfa-30360	125	1	questajudeen adegbite	PERSON
cjfa-30360	125	2	mustapha	PERSON
cjfa-30360	125	3	adegbite16	ORG
cjfa-30360	126	1	pearson	PERSON
cjfa-30360	132	1	2015	CARDINAL
cjfa-30360	132	2	the current year	DATE
cjfa-30360	135	1	oyo state board of internal revenue service	ORG
cjfa-30360	136	1	three hundred and fifty (350	CARDINAL
cjfa-30360	136	2	300	CARDINAL
cjfa-30360	137	1	ten	CARDINAL
cjfa-30360	137	2	10	CARDINAL
cjfa-30360	137	3	fifteen	CARDINAL
cjfa-30360	137	4	eighty	CARDINAL
cjfa-30360	137	5	80	CARDINAL
cjfa-30360	137	6	fifty	CARDINAL
cjfa-30360	137	7	70	CARDINAL
cjfa-30360	138	1	five	CARDINAL
cjfa-30360	139	1	3=	CARDINAL
cjfa-30360	139	2	4=	CARDINAL
cjfa-30360	139	3	5=	CARDINAL
cjfa-30360	140	1	chi-square	PERSON
cjfa-30360	140	2	one	CARDINAL
cjfa-30360	140	3	anova	ORG
cjfa-30360	140	4	manova	PERSON
cjfa-30360	141	1	chi square	PERSON
cjfa-30360	143	1	anova	ORG
cjfa-30360	144	1	manova	PERSON
cjfa-30360	147	1	anova	ORG
cjfa-30360	148	1	manova	PERSON
cjfa-30360	149	1	jth	ORG
cjfa-30360	149	2	jth	ORG
cjfa-30360	153	1	1	CARDINAL
cjfa-30360	153	2	1	CARDINAL
cjfa-30360	154	1	71	DATE
cjfa-30360	154	2	23.7%	PERCENT
cjfa-30360	154	3	179	CARDINAL
cjfa-30360	154	4	59.7%	PERCENT
cjfa-30360	154	5	09	DATE
cjfa-30360	154	6	3.0%	PERCENT
cjfa-30360	154	7	28	DATE
cjfa-30360	154	8	9.3%	PERCENT
cjfa-30360	154	9	13	DATE
cjfa-30360	154	10	4.3%	PERCENT
cjfa-30360	154	11	300	CARDINAL
cjfa-30360	154	12	100%	PERCENT
cjfa-30360	154	13	2	CARDINAL
cjfa-30360	154	14	102	CARDINAL
cjfa-30360	154	15	34.0%	PERCENT
cjfa-30360	154	16	140	CARDINAL
cjfa-30360	154	17	46.7%	PERCENT
cjfa-30360	154	18	12	DATE
cjfa-30360	154	19	4.0%	PERCENT
cjfa-30360	154	20	25	DATE
cjfa-30360	154	21	8.3%	PERCENT
cjfa-30360	154	22	21	DATE
cjfa-30360	154	23	7.0%	PERCENT
cjfa-30360	154	24	300	CARDINAL
cjfa-30360	154	25	100%	PERCENT
cjfa-30360	154	26	3	CARDINAL
cjfa-30360	154	27	95	CARDINAL
cjfa-30360	154	28	31.7%	PERCENT
cjfa-30360	154	29	121	CARDINAL
cjfa-30360	154	30	40.3%	PERCENT
cjfa-30360	154	31	17	DATE
cjfa-30360	154	32	5.7%	PERCENT
cjfa-30360	154	33	25	DATE
cjfa-30360	154	34	8.3%	PERCENT
cjfa-30360	154	35	42	DATE
cjfa-30360	154	36	14.0%	PERCENT
cjfa-30360	154	37	300	CARDINAL
cjfa-30360	154	38	100%	PERCENT
cjfa-30360	154	39	4	CARDINAL
cjfa-30360	154	40	130	CARDINAL
cjfa-30360	154	41	43.3%	PERCENT
cjfa-30360	154	42	110	CARDINAL
cjfa-30360	154	43	36.7%	PERCENT
cjfa-30360	154	44	00	DATE
cjfa-30360	155	1	00%	PERCENT
cjfa-30360	155	2	45	DATE
cjfa-30360	155	3	15.0%	PERCENT
cjfa-30360	155	4	15	DATE
cjfa-30360	155	5	5.0%	PERCENT
cjfa-30360	155	6	300	CARDINAL
cjfa-30360	155	7	100%	PERCENT
cjfa-30360	155	8	eij	GPE
cjfa-30360	155	9	2 2	CARDINAL
cjfa-30360	155	10	17	CARDINAL
cjfa-30360	155	11	1	CARDINAL
cjfa-30360	155	12	jth	ORG
cjfa-30360	155	13	eij	ORG
cjfa-30360	155	14	jth	ORG
cjfa-30360	157	1	1	CARDINAL
cjfa-30360	157	2	1	CARDINAL
cjfa-30360	157	3	71	DATE
cjfa-30360	157	4	23.7%	PERCENT
cjfa-30360	157	5	179	CARDINAL
cjfa-30360	157	6	59.7%	PERCENT
cjfa-30360	157	7	09	DATE
cjfa-30360	157	8	3.0%	PERCENT
cjfa-30360	157	9	28	DATE
cjfa-30360	157	10	9.3%	PERCENT
cjfa-30360	157	11	13	DATE
cjfa-30360	157	12	4.3%	PERCENT
cjfa-30360	157	13	300	CARDINAL
cjfa-30360	157	14	100%	PERCENT
cjfa-30360	157	15	2	CARDINAL
cjfa-30360	157	16	102	CARDINAL
cjfa-30360	157	17	34.0%	PERCENT
cjfa-30360	157	18	140	CARDINAL
cjfa-30360	157	19	46.7%	PERCENT
cjfa-30360	157	20	12	DATE
cjfa-30360	157	21	4.0%	PERCENT
cjfa-30360	157	22	25	DATE
cjfa-30360	157	23	8.3%	PERCENT
cjfa-30360	157	24	21	DATE
cjfa-30360	157	25	7.0%	PERCENT
cjfa-30360	157	26	300	CARDINAL
cjfa-30360	157	27	100%	PERCENT
cjfa-30360	157	28	3	CARDINAL
cjfa-30360	157	29	95	CARDINAL
cjfa-30360	157	30	31.7%	PERCENT
cjfa-30360	157	31	121	CARDINAL
cjfa-30360	157	32	40.3%	PERCENT
cjfa-30360	157	33	17	DATE
cjfa-30360	157	34	5.7%	PERCENT
cjfa-30360	157	35	25	DATE
cjfa-30360	157	36	8.3%	PERCENT
cjfa-30360	157	37	42	DATE
cjfa-30360	157	38	14.0%	PERCENT
cjfa-30360	157	39	300	CARDINAL
cjfa-30360	157	40	100%	PERCENT
cjfa-30360	157	41	4	CARDINAL
cjfa-30360	157	42	130	CARDINAL
cjfa-30360	157	43	43.3%	PERCENT
cjfa-30360	158	1	110	CARDINAL
cjfa-30360	158	2	36.7%	PERCENT
cjfa-30360	158	3	00	DATE
cjfa-30360	159	1	00%	PERCENT
cjfa-30360	159	2	45	DATE
cjfa-30360	159	3	15.0%	PERCENT
cjfa-30360	159	4	15	DATE
cjfa-30360	159	5	5.0%	PERCENT
cjfa-30360	159	6	300	CARDINAL
cjfa-30360	159	7	100%	PERCENT
cjfa-30360	159	8	5	CARDINAL
cjfa-30360	159	9	89	CARDINAL
cjfa-30360	159	10	29.7%	PERCENT
cjfa-30360	159	11	152	CARDINAL
cjfa-30360	159	12	50.7%	PERCENT
cjfa-30360	159	13	10	CARDINAL
cjfa-30360	159	14	3.3%	PERCENT
cjfa-30360	159	15	19	DATE
cjfa-30360	159	16	6.3%	PERCENT
cjfa-30360	159	17	30	DATE
cjfa-30360	159	18	10.0%	PERCENT
cjfa-30360	159	19	300	CARDINAL
cjfa-30360	159	20	100%	PERCENT
cjfa-30360	159	21	6	CARDINAL
cjfa-30360	159	22	121	CARDINAL
cjfa-30360	159	23	40.3%	PERCENT
cjfa-30360	159	24	101	CARDINAL
cjfa-30360	159	25	33.7%	PERCENT
cjfa-30360	159	26	09	DATE
cjfa-30360	159	27	3.0%	PERCENT
cjfa-30360	159	28	15	DATE
cjfa-30360	159	29	5.0%	PERCENT
cjfa-30360	159	30	54	DATE
cjfa-30360	159	31	18.0%	PERCENT
cjfa-30360	159	32	300	CARDINAL
cjfa-30360	159	33	100%	PERCENT
cjfa-30360	160	1	tajudeen adegbite	PERSON
cjfa-30360	160	2	mustapha	PERSON
cjfa-30360	160	3	adenike adegbite18 s	ORG
cjfa-30360	160	4	7	CARDINAL
cjfa-30360	160	5	159	CARDINAL
cjfa-30360	160	6	53.0%	PERCENT
cjfa-30360	160	7	76	DATE
cjfa-30360	160	8	25.3%	PERCENT
cjfa-30360	160	9	03	DATE
cjfa-30360	161	1	1.0%	PERCENT
cjfa-30360	161	2	45	DATE
cjfa-30360	161	3	15.0%	PERCENT
cjfa-30360	161	4	17	DATE
cjfa-30360	161	5	5.7%	PERCENT
cjfa-30360	161	6	300	CARDINAL
cjfa-30360	161	7	100%	PERCENT
cjfa-30360	161	8	8	CARDINAL
cjfa-30360	161	9	29.3%	PERCENT
cjfa-30360	161	10	125	CARDINAL
cjfa-30360	161	11	41.7%	PERCENT
cjfa-30360	161	12	16	DATE
cjfa-30360	161	13	5.3%	PERCENT
cjfa-30360	161	14	35	DATE
cjfa-30360	161	15	11.7%	PERCENT
cjfa-30360	161	16	36	DATE
cjfa-30360	161	17	12.0%	PERCENT
cjfa-30360	161	18	300	CARDINAL
cjfa-30360	161	19	100%	PERCENT
cjfa-30360	161	20	9	CARDINAL
cjfa-30360	162	1	12.3%	PERCENT
cjfa-30360	162	2	194	CARDINAL
cjfa-30360	162	3	64.7%	PERCENT
cjfa-30360	162	4	25	DATE
cjfa-30360	162	5	8.3%	PERCENT
cjfa-30360	162	6	18	DATE
cjfa-30360	162	7	6.0%	PERCENT
cjfa-30360	162	8	26	DATE
cjfa-30360	162	9	8.7%	PERCENT
cjfa-30360	162	10	300	CARDINAL
cjfa-30360	162	11	100%	PERCENT
cjfa-30360	162	12	10	CARDINAL
cjfa-30360	162	13	49	DATE
cjfa-30360	162	14	16.3%	PERCENT
cjfa-30360	162	15	159	CARDINAL
cjfa-30360	162	16	53.0%	PERCENT
cjfa-30360	162	17	23	DATE
cjfa-30360	162	18	7.7%	PERCENT
cjfa-30360	162	19	27	DATE
cjfa-30360	162	20	9.0%	PERCENT
cjfa-30360	162	21	42	DATE
cjfa-30360	162	22	14.0%	PERCENT
cjfa-30360	162	23	300	CARDINAL
cjfa-30360	162	24	100%	PERCENT
cjfa-30360	162	25	11	CARDINAL
cjfa-30360	163	1	140	CARDINAL
cjfa-30360	163	2	46.7%	PERCENT
cjfa-30360	163	3	89	DATE
cjfa-30360	163	4	29.7%	PERCENT
cjfa-30360	163	5	10	CARDINAL
cjfa-30360	163	6	3.3%	PERCENT
cjfa-30360	163	7	36	DATE
cjfa-30360	163	8	12.0%	PERCENT
cjfa-30360	163	9	25	DATE
cjfa-30360	163	10	8.3%	PERCENT
cjfa-30360	163	11	300	CARDINAL
cjfa-30360	163	12	100%	PERCENT
cjfa-30360	163	13	12	CARDINAL
cjfa-30360	163	14	121	CARDINAL
cjfa-30360	163	15	40.3%	PERCENT
cjfa-30360	163	16	110	CARDINAL
cjfa-30360	163	17	36.7%	PERCENT
cjfa-30360	163	18	09	DATE
cjfa-30360	163	19	3.0%	PERCENT
cjfa-30360	163	20	45	DATE
cjfa-30360	163	21	15.0%	PERCENT
cjfa-30360	163	22	15	DATE
cjfa-30360	163	23	5.0%	PERCENT
cjfa-30360	163	24	300	CARDINAL
cjfa-30360	163	25	100%	PERCENT
cjfa-30360	163	26	o	DATE
cjfa-30360	165	1	o	DATE
cjfa-30360	165	2	2019	CARDINAL
cjfa-30360	166	1	1	CARDINAL
cjfa-30360	166	2	23.7%	PERCENT
cjfa-30360	166	3	59.7%	PERCENT
cjfa-30360	166	4	3.0%	PERCENT
cjfa-30360	166	5	9.3%	PERCENT
cjfa-30360	166	6	4.3%	PERCENT
cjfa-30360	168	1	1	CARDINAL
cjfa-30360	169	1	19	CARDINAL
cjfa-30360	169	2	34.0%	PERCENT
cjfa-30360	169	3	46.7%	PERCENT
cjfa-30360	169	4	4.0%	PERCENT
cjfa-30360	169	5	8.3%	PERCENT
cjfa-30360	169	6	7.0%	PERCENT
cjfa-30360	171	1	31.7%	PERCENT
cjfa-30360	171	2	40.3%	PERCENT
cjfa-30360	171	3	5.7%	PERCENT
cjfa-30360	171	4	8.3%	PERCENT
cjfa-30360	171	5	14.1%	PERCENT
cjfa-30360	173	1	43.3%	PERCENT
cjfa-30360	173	2	36.7%	PERCENT
cjfa-30360	173	3	0.0%	PERCENT
cjfa-30360	173	4	15.0%	PERCENT
cjfa-30360	173	5	5.0%	PERCENT
cjfa-30360	175	1	29.7%	PERCENT
cjfa-30360	175	2	50.7%	PERCENT
cjfa-30360	175	3	3.3%	PERCENT
cjfa-30360	175	4	6.3%	PERCENT
cjfa-30360	175	5	10.0%	PERCENT
cjfa-30360	177	1	40.3%	PERCENT
cjfa-30360	177	2	33.7%	PERCENT
cjfa-30360	177	3	3.0%	PERCENT
cjfa-30360	177	4	5.0%	PERCENT
cjfa-30360	177	5	18.0%	PERCENT
cjfa-30360	179	1	53.0%	PERCENT
cjfa-30360	179	2	25.3%	PERCENT
cjfa-30360	179	3	1.0%	PERCENT
cjfa-30360	179	4	15.0%	PERCENT
cjfa-30360	179	5	5.7%	PERCENT
cjfa-30360	181	1	tajudeen adegbite	PERSON
cjfa-30360	181	2	mustapha	PERSON
cjfa-30360	181	3	adegbite20	ORG
cjfa-30360	181	4	29.3%	PERCENT
cjfa-30360	181	5	41.7%	PERCENT
cjfa-30360	181	6	5.3%	PERCENT
cjfa-30360	181	7	11.7%	PERCENT
cjfa-30360	181	8	12.0%	PERCENT
cjfa-30360	183	1	12.3%	PERCENT
cjfa-30360	183	2	64.7%	PERCENT
cjfa-30360	183	3	8.3%	PERCENT
cjfa-30360	183	4	6.0%	PERCENT
cjfa-30360	183	5	8.7%	PERCENT
cjfa-30360	185	1	16.3%	PERCENT
cjfa-30360	185	2	53.0%	PERCENT
cjfa-30360	185	3	7.7%	PERCENT
cjfa-30360	185	4	9.0%	PERCENT
cjfa-30360	185	5	14.0%	PERCENT
cjfa-30360	187	1	46.7%	PERCENT
cjfa-30360	187	2	29.7%	PERCENT
cjfa-30360	187	3	3.3%	PERCENT
cjfa-30360	187	4	12.0%	PERCENT
cjfa-30360	187	5	8.3%	PERCENT
cjfa-30360	189	1	31.6%	PERCENT
cjfa-30360	189	2	50.8%	PERCENT
cjfa-30360	189	3	1.2%	PERCENT
cjfa-30360	189	4	12.4%	PERCENT
cjfa-30360	189	5	6.4%	PERCENT
cjfa-30360	191	1	21	CARDINAL
cjfa-30360	191	2	2	CARDINAL
cjfa-30360	191	3	pearson chi-square	PERSON
cjfa-30360	191	4	1	CARDINAL
cjfa-30360	191	5	87.6278	CARDINAL
cjfa-30360	191	6	2	CARDINAL
cjfa-30360	191	7	50.0702	CARDINAL
cjfa-30360	191	8	3	CARDINAL
cjfa-30360	191	9	44.8689	CARDINAL
cjfa-30360	191	10	4	CARDINAL
cjfa-30360	191	11	48.4426	CARDINAL
cjfa-30360	192	1	5	CARDINAL
cjfa-30360	192	2	67.8751	CARDINAL
cjfa-30360	192	3	6	CARDINAL
cjfa-30360	192	4	185.7998	CARDINAL
cjfa-30360	192	5	7	CARDINAL
cjfa-30360	192	6	255.4883	CARDINAL
cjfa-30360	192	7	8	CARDINAL
cjfa-30360	192	8	169.6422	CARDINAL
cjfa-30360	192	9	9	CARDINAL
cjfa-30360	192	10	132.5268	CARDINAL
cjfa-30360	193	1	10	CARDINAL
cjfa-30360	193	2	141.265	CARDINAL
cjfa-30360	193	3	11	CARDINAL
cjfa-30360	193	4	227.9942	CARDINAL
cjfa-30360	193	5	12	CARDINAL
cjfa-30360	193	6	270.1246	CARDINAL
cjfa-30360	193	7	4.328125	CARDINAL
cjfa-30360	194	1	4.140625	MONEY
cjfa-30360	195	1	.4269563	GPE
cjfa-30360	199	1	2019	DATE
cjfa-30360	199	2	12	CARDINAL
cjfa-30360	200	1	2	CARDINAL
cjfa-30360	200	2	44.8689	CARDINAL
cjfa-30360	200	3	3.74	CARDINAL
cjfa-30360	203	1	tajudeen adegbite	PERSON
cjfa-30360	203	2	mustapha	PERSON
cjfa-30360	203	3	3	CARDINAL
cjfa-30360	203	4	one	CARDINAL
cjfa-30360	203	5	anova	ORG
cjfa-30360	204	1	63.6122879	CARDINAL
cjfa-30360	204	2	233.054379	CARDINAL
cjfa-30360	204	3	296.666667	CARDINAL
cjfa-30360	204	4	299	CARDINAL
cjfa-30360	204	5	o	DATE
cjfa-30360	204	6	2019	CARDINAL
cjfa-30360	205	1	3	CARDINAL
cjfa-30360	206	1	299	CARDINAL
cjfa-30360	206	2	28.05	CARDINAL
cjfa-30360	207	1	0.05	CARDINAL
cjfa-30360	209	1	4	CARDINAL
cjfa-30360	210	1	df2	PERSON
cjfa-30360	210	2	0.0000	MONEY
cjfa-30360	210	3	1.3914 55.0 1440.0	MONEY
cjfa-30360	210	4	0.0000	MONEY
cjfa-30360	210	5	3.8661	CARDINAL
cjfa-30360	210	6	1412.0	CARDINAL
cjfa-30360	210	7	0.0000	MONEY
cjfa-30360	210	8	2.9706 11.0	MONEY
cjfa-30360	210	9	0.0000	CARDINAL
cjfa-30360	210	10	294	CARDINAL
cjfa-30360	210	11	300	CARDINAL
cjfa-30360	210	12	299	CARDINAL
cjfa-30360	211	1	f. s o u	PERSON
cjfa-30360	211	2	2019	CARDINAL
cjfa-30360	212	1	anova	ORG
cjfa-30360	213	1	4	CARDINAL
cjfa-30360	213	2	1%	PERCENT
cjfa-30360	213	3	0.11%	PERCENT
cjfa-30360	214	1	pillai	PERSON
cjfa-30360	214	2	1%	PERCENT
cjfa-30360	214	3	1.3%	PERCENT
cjfa-30360	215	1	23	CARDINAL
cjfa-30360	215	2	roy	PERSON
cjfa-30360	215	3	1%	PERCENT
cjfa-30360	215	4	3.8%	PERCENT
cjfa-30360	215	5	2.9%	PERCENT
cjfa-30360	217	1	0.0000a	CARDINAL
cjfa-30360	219	1	oyo state board of internal revenue service	ORG
cjfa-30360	220	1	three hundred and fifty (350	CARDINAL
cjfa-30360	220	2	300	CARDINAL
cjfa-30360	221	1	chisquare	GPE
cjfa-30360	221	2	anova	ORG
cjfa-30360	230	1	tajudeen adegbite	PERSON
cjfa-30360	230	2	mustapha	PERSON
cjfa-30360	230	3	abdallah	PERSON
cjfa-30360	230	4	o.i.	GPE
cjfa-30360	230	5	2004	DATE
cjfa-30360	231	1	m.a dissertation	ORG
cjfa-30360	231	2	salaam	GPE
cjfa-30360	231	3	tanzania	GPE
cjfa-30360	231	4	adamu	ORG
cjfa-30360	231	5	l. (2001	ORG
cjfa-30360	232	1	icts	ORG
cjfa-30360	233	1	s.	PERSON
cjfa-30360	233	2	2011	DATE
cjfa-30360	234	1	nigeria	GPE
cjfa-30360	235	1	27-50	CARDINAL
cjfa-30360	235	2	http://dx.doi	PERSON
cjfa-30360	236	1	adewoye	GPE
cjfa-30360	236	2	j.o, ademola	GPE
cjfa-30360	237	1	2013	DATE
cjfa-30360	238	1	icts	ORG
cjfa-30360	238	2	western nigeria	LOC
cjfa-30360	239	1	finance management	ORG
cjfa-30360	239	2	65	CARDINAL
cjfa-30360	239	3	19905-19909	DATE
cjfa-30360	240	1	adewoye	GPE
cjfa-30360	240	2	j.o.	GPE
cjfa-30360	240	3	c.o.	GPE
cjfa-30360	240	4	2014	DATE
cjfa-30360	242	1	international journal of accounting	ORG
cjfa-30360	242	2	4(2	CARDINAL
cjfa-30360	242	3	7	CARDINAL
cjfa-30360	242	4	alm	PERSON
cjfa-30360	242	5	j. (	PERSON
cjfa-30360	242	6	1999	DATE
cjfa-30360	243	1	h. bartley	PERSON
cjfa-30360	243	2	j.a. richardson	PERSON
cjfa-30360	243	3	new york	GPE
cjfa-30360	243	4	marcel dekker	PERSON
cjfa-30360	244	1	collins	PERSON
cjfa-30360	244	2	j. (2005	GPE
cjfa-30360	246	1	new york	GPE
cjfa-30360	247	1	a., & mansell	ORG
cjfa-30360	247	2	r.	NORP
cjfa-30360	247	3	1998	DATE
cjfa-30360	248	1	icts	ORG
cjfa-30360	249	1	e-journal international institute for communication and development	ORG
cjfa-30360	249	2	18 august	DATE
cjfa-30360	250	1	dowe	ORG
cjfa-30360	250	2	d.e.	GPE
cjfa-30360	250	3	2008	DATE
cjfa-30360	252	1	caribbean organization of tax administration	ORG
cjfa-30360	252	2	cota	ORG
cjfa-30360	252	3	belize city	GPE
cjfa-30360	253	1	dzidonu	PERSON
cjfa-30360	253	2	c.k.	PERSON
cjfa-30360	253	3	2012	DATE
cjfa-30360	255	1	7th	ORDINAL
cjfa-30360	255	2	accra	GPE
cjfa-30360	256	1	efunboade	GPE
cjfa-30360	256	2	a.o.	GPE
cjfa-30360	256	3	2014	DATE
cjfa-30360	257	1	nigeria	GPE
cjfa-30360	258	1	5(8	DATE
cjfa-30360	258	2	26	CARDINAL
cjfa-30360	259	1	harrison	PERSON
cjfa-30360	259	2	m.m.	GPE
cjfa-30360	259	3	k.	PERSON
cjfa-30360	259	4	2015	DATE
cjfa-30360	260	1	meru county	GPE
cjfa-30360	260	2	kenya	GPE
cjfa-30360	261	1	international journal of economics	ORG
cjfa-30360	261	2	3(12	CARDINAL
cjfa-30360	261	3	280	CARDINAL
cjfa-30360	261	4	heeks	GPE
cjfa-30360	261	5	r.	PERSON
cjfa-30360	261	6	2005	DATE
cjfa-30360	262	1	icts	ORG
cjfa-30360	263	1	7.01.2011	CARDINAL
cjfa-30360	264	1	hill	PERSON
cjfa-30360	264	2	m. w	PERSON
cjfa-30360	264	3	1999	DATE
cjfa-30360	266	1	london	GPE
cjfa-30360	266	2	bowker	PERSON
cjfa-30360	267	1	b.d.	GPE
cjfa-30360	267	2	n.g.	ORG
cjfa-30360	267	3	2009	DATE
cjfa-30360	268	1	nigeria	GPE
cjfa-30360	269	1	european journal	ORG
cjfa-30360	269	2	social sciences	ORG
cjfa-30360	269	3	8(4	CARDINAL
cjfa-30360	269	4	532	CARDINAL
cjfa-30360	270	1	mary	PERSON
cjfa-30360	270	2	w., & cox	ORG
cjfa-30360	270	3	2007	DATE
cjfa-30360	272	1	granada learning	ORG
cjfa-30360	273	1	mugisha	ORG
cjfa-30360	273	2	s. (2001	ORG
cjfa-30360	274	1	uganda	GPE
cjfa-30360	275	1	kathmandu	GPE
cjfa-30360	275	2	nepal	GPE
cjfa-30360	276	1	25	CARDINAL
cjfa-30360	276	2	l.a.	GPE
cjfa-30360	276	3	2016	CARDINAL
cjfa-30360	277	1	nigeria	GPE
cjfa-30360	278	1	international journal of management studies	ORG
cjfa-30360	278	2	3(1	CARDINAL
cjfa-30360	278	3	47-63	CARDINAL
cjfa-30360	278	4	ogbonna	GPE
cjfa-30360	278	5	g.n.	GPE
cjfa-30360	278	6	2012	DATE
cjfa-30360	280	1	social sciences	ORG
cjfa-30360	280	2	4(1	CARDINAL
cjfa-30360	280	3	62	CARDINAL
cjfa-30360	281	1	c.o.	GPE
cjfa-30360	281	2	& kehinde	ORG
cjfa-30360	281	3	b.a.	GPE
cjfa-30360	281	4	2017	CARDINAL
cjfa-30360	282	1	southwest	LOC
cjfa-30360	282	2	nigeria	GPE
cjfa-30360	283	1	5(9	CARDINAL
cjfa-30360	283	2	139-150	CARDINAL
cjfa-30360	284	1	o.c.	GPE
cjfa-30360	284	2	m., obura	PERSON
cjfa-30360	284	3	j.m.	GPE
cjfa-30360	284	4	aila	ORG
cjfa-30360	284	5	f.o.	GPE
cjfa-30360	284	6	p.b.	GPE
cjfa-30360	284	7	e.m.	GPE
cjfa-30360	284	8	2013	DATE
cjfa-30360	285	1	homa bay county	GPE
cjfa-30360	286	1	universal journal of accounting	ORG
cjfa-30360	286	2	1(1	CARDINAL
cjfa-30360	286	3	29	CARDINAL
cjfa-30360	287	1	http://dx.doi	PERSON
cjfa-30360	288	1	org/10.13189	GPE
cjfa-30360	289	1	2003	DATE
cjfa-30360	290	1	tanzania	GPE
cjfa-30360	292	1	mzumbe	PERSON
cjfa-30360	293	1	mzumbe university	ORG
cjfa-30360	294	1	uvaneswaran	PERSON
cjfa-30360	294	2	m., & mellese	ORG
cjfa-30360	294	3	2016	CARDINAL
cjfa-30360	295	1	dessie city revenue office	ORG
cjfa-30360	295	2	ethiopia	GPE
cjfa-30360	296	1	international journal of multidisciplinary research	ORG
cjfa-30360	296	2	131	CARDINAL
cjfa-30360	297	1	dx.doi.org/10.22271/ ijmrd	PERSON
cjfa-30360	298	1	& bala	PERSON
cjfa-30360	298	2	2008	DATE
cjfa-30360	299	1	3	CARDINAL
cjfa-30360	300	1	39(2	CARDINAL
cjfa-30360	300	2	273	CARDINAL
cjfa-30360	301	1	morris	PERSON
cjfa-30360	301	2	m.g.	GPE
cjfa-30360	301	3	davis	PERSON
cjfa-30360	301	4	g.b.	PERSON
cjfa-30360	301	5	2003	DATE
cjfa-30360	303	1	quarterly	DATE
cjfa-30360	303	2	425-478	CARDINAL
cjfa-30360	305	1	j.c.	PERSON
cjfa-30360	305	2	2013	DATE
cjfa-30360	306	1	tanzania revenue authority	ORG
cjfa-30360	307	1	3(2	CARDINAL
cjfa-30360	307	2	91-100	CARDINAL