id	sid	tid	token	lemma	pos
cjfa-30360	1	1	date	date	NOUN
cjfa-30360	1	2	of	of	ADP
cjfa-30360	1	3	submission	submission	NOUN
cjfa-30360	1	4	:	:	PUNCT
cjfa-30360	1	5	november	november	PROPN
cjfa-30360	1	6	27	27	NUM
cjfa-30360	1	7	,	,	PUNCT
cjfa-30360	1	8	2019	2019	NUM
cjfa-30360	1	9	;	;	PUNCT
cjfa-30360	1	10	date	date	NOUN
cjfa-30360	1	11	of	of	ADP
cjfa-30360	1	12	acceptance	acceptance	NOUN
cjfa-30360	1	13	:	:	PUNCT
cjfa-30360	1	14	january	january	PROPN
cjfa-30360	1	15	10	10	NUM
cjfa-30360	1	16	,	,	PUNCT
cjfa-30360	1	17	2020	2020	NUM
cjfa-30360	1	18	.	.	PUNCT
cjfa-30360	2	1	*	*	PUNCT
cjfa-30360	2	2	contact	contact	NOUN
cjfa-30360	2	3	information	information	NOUN
cjfa-30360	2	4	:	:	PUNCT
cjfa-30360	2	5	adetajud@yahoo.com	adetajud@yahoo.com	PROPN
cjfa-30360	2	6	,	,	PUNCT
cjfa-30360	2	7	al	al	PROPN
cjfa-30360	2	8	-	-	PUNCT
cjfa-30360	2	9	hikmah	hikmah	PROPN
cjfa-30360	2	10	university	university	NOUN
cjfa-30360	2	11	,	,	PUNCT
cjfa-30360	2	12	ilorin	ilorin	PROPN
cjfa-30360	2	13	,	,	PUNCT
cjfa-30360	2	14	kwara	kwara	PROPN
cjfa-30360	2	15	state	state	PROPN
cjfa-30360	2	16	,	,	PUNCT
cjfa-30360	2	17	nigeria	nigeria	PROPN
cjfa-30360	2	18	,	,	PUNCT
cjfa-30360	2	19	phone	phone	NOUN
cjfa-30360	2	20	:	:	PUNCT
cjfa-30360	2	21	+2348035793148	+2348035793148	ADJ
cjfa-30360	2	22	;	;	PUNCT
cjfa-30360	2	23	orcid	orcid	PROPN
cjfa-30360	3	1	i	i	NOUN
cjfa-30360	3	2	d	d	NOUN
cjfa-30360	3	3	:	:	PUNCT
cjfa-30360	4	1	https://orcid.org/0000-0001-74560172	https://orcid.org/0000-0001-74560172	INTJ
cjfa-30360	4	2	.	.	PUNCT
cjfa-30360	5	1	*	*	PUNCT
cjfa-30360	5	2	*	*	PUNCT
cjfa-30360	5	3	contact	contact	NOUN
cjfa-30360	5	4	information	information	NOUN
cjfa-30360	5	5	:	:	PUNCT
cjfa-30360	5	6	bojuwon2009@gmail.com	bojuwon2009@gmail.com	NOUN
cjfa-30360	5	7	,	,	PUNCT
cjfa-30360	5	8	fountain	fountain	NOUN
cjfa-30360	5	9	university	university	NOUN
cjfa-30360	5	10	,	,	PUNCT
cjfa-30360	5	11	oke	oke	PROPN
cjfa-30360	5	12	osun	osun	PROPN
cjfa-30360	5	13	,	,	PUNCT
cjfa-30360	5	14	oshogbo	oshogbo	INTJ
cjfa-30360	5	15	,	,	PUNCT
cjfa-30360	5	16	nigeria	nigeria	PRON
cjfa-30360	5	17	,	,	PUNCT
cjfa-30360	5	18	+2348142080605	+2348142080605	NUM
cjfa-30360	5	19	;	;	PUNCT
cjfa-30360	5	20	orcid	orcid	PROPN
cjfa-30360	6	1	i	i	NOUN
cjfa-30360	6	2	d	d	NOUN
cjfa-30360	6	3	:	:	PUNCT
cjfa-30360	6	4	https://orcid.org/0000-0002-1149-0207	https://orcid.org/0000-0002-1149-0207	NOUN
cjfa-30360	6	5	.	.	PUNCT
cjfa-30360	7	1	*	*	PUNCT
cjfa-30360	7	2	*	*	PUNCT
cjfa-30360	7	3	*	*	PUNCT
cjfa-30360	7	4	contact	contact	NOUN
cjfa-30360	7	5	information	information	NOUN
cjfa-30360	7	6	:	:	PUNCT
cjfa-30360	7	7	adeadefollyme@yahoo.com	adeadefollyme@yahoo.com	PROPN
cjfa-30360	7	8	,	,	PUNCT
cjfa-30360	7	9	university	university	NOUN
cjfa-30360	7	10	of	of	ADP
cjfa-30360	7	11	ilorin	ilorin	NOUN
cjfa-30360	7	12	,	,	PUNCT
cjfa-30360	7	13	ilorin	ilorin	PROPN
cjfa-30360	7	14	,	,	PUNCT
cjfa-30360	7	15	kwara	kwara	PROPN
cjfa-30360	7	16	state	state	PROPN
cjfa-30360	7	17	,	,	PUNCT
cjfa-30360	7	18	nigeria	nigeria	PROPN
cjfa-30360	7	19	,	,	PUNCT
cjfa-30360	7	20	+2348062365731	+2348062365731	NOUN
cjfa-30360	7	21	;	;	PUNCT
cjfa-30360	7	22	orcid	orcid	NOUN
cjfa-30360	8	1	i	i	NOUN
cjfa-30360	8	2	d	d	NOUN
cjfa-30360	8	3	:	:	PUNCT
cjfa-30360	9	1	https://orcid.org/0000-0001-7168-2692	https://orcid.org/0000-0001-7168-2692	PROPN
cjfa-30360	9	2	.	.	PROPN
cjfa-30360	9	3	copernican	copernican	PROPN
cjfa-30360	9	4	journal	journal	PROPN
cjfa-30360	9	5	of	of	ADP
cjfa-30360	9	6	finance	finance	PROPN
cjfa-30360	9	7	&	&	CCONJ
cjfa-30360	9	8	accounting	accounting	PROPN
cjfa-30360	9	9	e	e	PROPN
cjfa-30360	9	10	-	-	PROPN
cjfa-30360	9	11	issn	issn	PROPN
cjfa-30360	9	12	2300	2300	NUM
cjfa-30360	9	13	-	-	SYM
cjfa-30360	9	14	3065	3065	NUM
cjfa-30360	9	15	p	p	PROPN
cjfa-30360	9	16	-	-	PUNCT
cjfa-30360	9	17	issn	issn	PROPN
cjfa-30360	9	18	2300	2300	NUM
cjfa-30360	9	19	-	-	SYM
cjfa-30360	9	20	12402019	12402019	NUM
cjfa-30360	9	21	,	,	PUNCT
cjfa-30360	9	22	volume	volume	NOUN
cjfa-30360	9	23	8	8	NUM
cjfa-30360	9	24	,	,	PUNCT
cjfa-30360	9	25	issue	issue	NOUN
cjfa-30360	9	26	4	4	NUM
cjfa-30360	9	27	adegbite	adegbite	ADJ
cjfa-30360	9	28	,	,	PUNCT
cjfa-30360	9	29	t.a	t.a	PROPN
cjfa-30360	9	30	.	.	PROPN
cjfa-30360	9	31	,	,	PUNCT
cjfa-30360	9	32	bojuwon	bojuwon	PROPN
cjfa-30360	9	33	,	,	PUNCT
cjfa-30360	9	34	m.	m.	NOUN
cjfa-30360	9	35	,	,	PUNCT
cjfa-30360	9	36	&	&	CCONJ
cjfa-30360	9	37	adegbite	adegbite	PROPN
cjfa-30360	9	38	,	,	PUNCT
cjfa-30360	9	39	a.f	a.f	PROPN
cjfa-30360	9	40	.	.	PROPN
cjfa-30360	10	1	(	(	PUNCT
cjfa-30360	10	2	2019	2019	NUM
cjfa-30360	10	3	)	)	PUNCT
cjfa-30360	10	4	.	.	PUNCT
cjfa-30360	11	1	the	the	DET
cjfa-30360	11	2	impact	impact	NOUN
cjfa-30360	11	3	of	of	ADP
cjfa-30360	11	4	ict	ict	PROPN
cjfa-30360	11	5	on	on	ADP
cjfa-30360	11	6	taxation	taxation	NOUN
cjfa-30360	11	7	:	:	PUNCT
cjfa-30360	11	8	evidence	evidence	NOUN
cjfa-30360	11	9	from	from	ADP
cjfa-30360	11	10	oyo	oyo	NOUN
cjfa-30360	11	11	state	state	NOUN
cjfa-30360	11	12	.	.	PUNCT
cjfa-30360	12	1	copernican	copernican	PROPN
cjfa-30360	12	2	journal	journal	PROPN
cjfa-30360	12	3	of	of	ADP
cjfa-30360	12	4	finance	finance	PROPN
cjfa-30360	12	5	&	&	CCONJ
cjfa-30360	12	6	accounting	accounting	PROPN
cjfa-30360	12	7	,	,	PUNCT
cjfa-30360	12	8	8(4	8(4	NUM
cjfa-30360	12	9	)	)	PUNCT
cjfa-30360	12	10	,	,	PUNCT
cjfa-30360	12	11	7–25	7–25	PROPN
cjfa-30360	12	12	.	.	PUNCT
cjfa-30360	13	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	NOUN
cjfa-30360	13	2	cjfa.2019.015	cjfa.2019.015	PROPN
cjfa-30360	13	3	tajudeen	tajudeen	NOUN
cjfa-30360	13	4	adejare	adejare	VERB
cjfa-30360	13	5	adegbite	adegbite	PROPN
cjfa-30360	13	6	*	*	PUNCT
cjfa-30360	13	7	al	al	PROPN
cjfa-30360	13	8	-	-	PUNCT
cjfa-30360	13	9	hikmah	hikmah	PROPN
cjfa-30360	13	10	university	university	NOUN
cjfa-30360	13	11	mustapha	mustapha	PROPN
cjfa-30360	13	12	bojuwon	bojuwon	PROPN
cjfa-30360	13	13	*	*	PROPN
cjfa-30360	13	14	*	*	PROPN
cjfa-30360	13	15	fountain	fountain	NOUN
cjfa-30360	13	16	university	university	NOUN
cjfa-30360	13	17	adenike	adenike	NOUN
cjfa-30360	13	18	foluke	foluke	NOUN
cjfa-30360	13	19	adegbite	adegbite	PROPN
cjfa-30360	13	20	*	*	PROPN
cjfa-30360	13	21	*	*	PROPN
cjfa-30360	13	22	*	*	PROPN
cjfa-30360	13	23	university	university	NOUN
cjfa-30360	13	24	of	of	ADP
cjfa-30360	13	25	ilorin	ilorin	NOUN
cjfa-30360	13	26	the	the	DET
cjfa-30360	13	27	impact	impact	NOUN
cjfa-30360	13	28	of	of	ADP
cjfa-30360	13	29	ict	ict	PROPN
cjfa-30360	13	30	on	on	ADP
cjfa-30360	13	31	taxation	taxation	NOUN
cjfa-30360	13	32	:	:	PUNCT
cjfa-30360	13	33	evidence	evidence	NOUN
cjfa-30360	13	34	from	from	ADP
cjfa-30360	13	35	oyo	oyo	NOUN
cjfa-30360	13	36	state	state	NOUN
cjfa-30360	13	37	keywords	keyword	NOUN
cjfa-30360	13	38	:	:	PUNCT
cjfa-30360	13	39	ict	ict	PROPN
cjfa-30360	13	40	,	,	PUNCT
cjfa-30360	13	41	taxation	taxation	NOUN
cjfa-30360	13	42	,	,	PUNCT
cjfa-30360	13	43	chi	chi	NOUN
cjfa-30360	13	44	-	-	PUNCT
cjfa-30360	13	45	square	square	PROPN
cjfa-30360	13	46	,	,	PUNCT
cjfa-30360	13	47	manova	manova	PROPN
cjfa-30360	13	48	,	,	PUNCT
cjfa-30360	13	49	revenue	revenue	NOUN
cjfa-30360	13	50	.	.	PUNCT
cjfa-30360	14	1	j	j	PROPN
cjfa-30360	14	2	e	e	X
cjfa-30360	14	3	l	l	NOUN
cjfa-30360	14	4	classification	classification	NOUN
cjfa-30360	14	5	:	:	PUNCT
cjfa-30360	14	6	o390	o390	NUM
cjfa-30360	14	7	,	,	PUNCT
cjfa-30360	14	8	h2	h2	NOUN
cjfa-30360	14	9	,	,	PUNCT
cjfa-30360	14	10	c120	c120	PROPN
cjfa-30360	14	11	,	,	PUNCT
cjfa-30360	14	12	c300	c300	PROPN
cjfa-30360	14	13	.	.	PUNCT
cjfa-30360	15	1	abstract	abstract	NOUN
cjfa-30360	15	2	:	:	PUNCT
cjfa-30360	15	3	this	this	DET
cjfa-30360	15	4	study	study	NOUN
cjfa-30360	15	5	investigated	investigate	VERB
cjfa-30360	15	6	the	the	DET
cjfa-30360	15	7	impact	impact	NOUN
cjfa-30360	15	8	of	of	ADP
cjfa-30360	15	9	ict	ict	PROPN
cjfa-30360	15	10	on	on	ADP
cjfa-30360	15	11	revenue	revenue	NOUN
cjfa-30360	15	12	generated	generate	VERB
cjfa-30360	15	13	from	from	ADP
cjfa-30360	15	14	tax	tax	NOUN
cjfa-30360	15	15	in	in	ADP
cjfa-30360	15	16	oyo	oyo	NOUN
cjfa-30360	15	17	state	state	NOUN
cjfa-30360	15	18	.	.	PUNCT
cjfa-30360	16	1	primary	primary	ADJ
cjfa-30360	16	2	data	datum	NOUN
cjfa-30360	16	3	were	be	AUX
cjfa-30360	16	4	collected	collect	VERB
cjfa-30360	16	5	through	through	ADP
cjfa-30360	16	6	administered	administer	VERB
cjfa-30360	16	7	questionnaire	questionnaire	NOUN
cjfa-30360	16	8	from	from	ADP
cjfa-30360	16	9	staff	staff	NOUN
cjfa-30360	16	10	of	of	ADP
cjfa-30360	16	11	oyo	oyo	NOUN
cjfa-30360	16	12	state	state	NOUN
cjfa-30360	16	13	board	board	NOUN
cjfa-30360	16	14	of	of	ADP
cjfa-30360	16	15	internal	internal	ADJ
cjfa-30360	16	16	revenue	revenue	NOUN
cjfa-30360	16	17	service	service	NOUN
cjfa-30360	16	18	and	and	CCONJ
cjfa-30360	16	19	other	other	ADJ
cjfa-30360	16	20	taxpayers	taxpayer	NOUN
cjfa-30360	16	21	.	.	PUNCT
cjfa-30360	17	1	three	three	NUM
cjfa-30360	17	2	hundred	hundred	NUM
cjfa-30360	17	3	and	and	CCONJ
cjfa-30360	17	4	fifty	fifty	NUM
cjfa-30360	17	5	(	(	PUNCT
cjfa-30360	17	6	350	350	NUM
cjfa-30360	17	7	)	)	PUNCT
cjfa-30360	17	8	questionnaires	questionnaire	NOUN
cjfa-30360	17	9	were	be	AUX
cjfa-30360	17	10	distributed	distribute	VERB
cjfa-30360	17	11	and	and	CCONJ
cjfa-30360	17	12	administered	administer	VERB
cjfa-30360	17	13	among	among	ADP
cjfa-30360	17	14	the	the	DET
cjfa-30360	17	15	staff	staff	NOUN
cjfa-30360	17	16	of	of	ADP
cjfa-30360	17	17	state	state	NOUN
cjfa-30360	17	18	board	board	NOUN
cjfa-30360	17	19	of	of	ADP
cjfa-30360	17	20	internal	internal	ADJ
cjfa-30360	17	21	revenue	revenue	NOUN
cjfa-30360	17	22	service	service	NOUN
cjfa-30360	17	23	and	and	CCONJ
cjfa-30360	17	24	tax	tax	NOUN
cjfa-30360	17	25	payers	payer	NOUN
cjfa-30360	17	26	out	out	ADP
cjfa-30360	17	27	of	of	ADP
cjfa-30360	17	28	which	which	PRON
cjfa-30360	17	29	300	300	NUM
cjfa-30360	17	30	was	be	AUX
cjfa-30360	17	31	returned	return	VERB
cjfa-30360	17	32	.	.	PUNCT
cjfa-30360	18	1	data	datum	NOUN
cjfa-30360	18	2	were	be	AUX
cjfa-30360	18	3	analyzed	analyze	VERB
cjfa-30360	18	4	using	use	VERB
cjfa-30360	18	5	descriptive	descriptive	ADJ
cjfa-30360	18	6	statistics	statistic	NOUN
cjfa-30360	18	7	,	,	PUNCT
cjfa-30360	18	8	chisquare	chisquare	PROPN
cjfa-30360	18	9	,	,	PUNCT
cjfa-30360	18	10	anova	anova	PROPN
cjfa-30360	18	11	and	and	CCONJ
cjfa-30360	18	12	multivariate	multivariate	VERB
cjfa-30360	18	13	analytajudeen	analytajudeen	PROPN
cjfa-30360	18	14	adegbite	adegbite	PROPN
cjfa-30360	18	15	,	,	PUNCT
cjfa-30360	18	16	mustapha	mustapha	PROPN
cjfa-30360	18	17	bojuwon	bojuwon	PROPN
cjfa-30360	18	18	,	,	PUNCT
cjfa-30360	18	19	adenike	adenike	ADP
cjfa-30360	18	20	adegbite8	adegbite8	DET
cjfa-30360	18	21	sis	sis	NOUN
cjfa-30360	18	22	of	of	ADP
cjfa-30360	18	23	variance	variance	NOUN
cjfa-30360	18	24	and	and	CCONJ
cjfa-30360	18	25	covariance	covariance	NOUN
cjfa-30360	18	26	(	(	PUNCT
cjfa-30360	18	27	manova	manova	PROPN
cjfa-30360	18	28	)	)	PUNCT
cjfa-30360	18	29	to	to	PART
cjfa-30360	18	30	test	test	VERB
cjfa-30360	18	31	the	the	DET
cjfa-30360	18	32	hypothesis	hypothesis	NOUN
cjfa-30360	18	33	formulated	formulate	VERB
cjfa-30360	18	34	.	.	PUNCT
cjfa-30360	19	1	it	it	PRON
cjfa-30360	19	2	is	be	AUX
cjfa-30360	19	3	concluded	conclude	VERB
cjfa-30360	19	4	that	that	SCONJ
cjfa-30360	19	5	ict	ict	PROPN
cjfa-30360	19	6	has	have	VERB
cjfa-30360	19	7	positive	positive	ADJ
cjfa-30360	19	8	significant	significant	ADJ
cjfa-30360	19	9	and	and	CCONJ
cjfa-30360	19	10	statistical	statistical	ADJ
cjfa-30360	19	11	impact	impact	NOUN
cjfa-30360	19	12	on	on	ADP
cjfa-30360	19	13	tax	tax	NOUN
cjfa-30360	19	14	revenue	revenue	NOUN
cjfa-30360	19	15	generation	generation	NOUN
cjfa-30360	19	16	in	in	ADP
cjfa-30360	19	17	oyo	oyo	NOUN
cjfa-30360	19	18	state	state	NOUN
cjfa-30360	19	19	.	.	PUNCT
cjfa-30360	20	1	ict	ict	PROPN
cjfa-30360	20	2	is	be	AUX
cjfa-30360	20	3	a	a	DET
cjfa-30360	20	4	highly	highly	ADV
cjfa-30360	20	5	effective	effective	ADJ
cjfa-30360	20	6	tool	tool	NOUN
cjfa-30360	20	7	which	which	PRON
cjfa-30360	20	8	enhances	enhance	VERB
cjfa-30360	20	9	taxation	taxation	NOUN
cjfa-30360	20	10	cash	cash	NOUN
cjfa-30360	20	11	inflow	inflow	NOUN
cjfa-30360	20	12	in	in	ADP
cjfa-30360	20	13	the	the	DET
cjfa-30360	20	14	state	state	NOUN
cjfa-30360	20	15	.	.	PUNCT
cjfa-30360	21	1	it	it	PRON
cjfa-30360	21	2	is	be	AUX
cjfa-30360	21	3	suggested	suggest	VERB
cjfa-30360	21	4	that	that	SCONJ
cjfa-30360	21	5	government	government	NOUN
cjfa-30360	21	6	should	should	AUX
cjfa-30360	21	7	lay	lay	VERB
cjfa-30360	21	8	much	much	ADJ
cjfa-30360	21	9	emphases	emphasis	NOUN
cjfa-30360	21	10	on	on	ADP
cjfa-30360	21	11	digital	digital	ADJ
cjfa-30360	21	12	tax	tax	NOUN
cjfa-30360	21	13	through	through	ADP
cjfa-30360	21	14	good	good	ADJ
cjfa-30360	21	15	governance	governance	NOUN
cjfa-30360	21	16	practices	practice	NOUN
cjfa-30360	21	17	on	on	ADP
cjfa-30360	21	18	ict	ict	PROPN
cjfa-30360	21	19	with	with	ADP
cjfa-30360	21	20	a	a	DET
cjfa-30360	21	21	comprehensive	comprehensive	ADJ
cjfa-30360	21	22	accounting	accounting	NOUN
cjfa-30360	21	23	platform	platform	NOUN
cjfa-30360	21	24	which	which	PRON
cjfa-30360	21	25	would	would	AUX
cjfa-30360	21	26	improve	improve	VERB
cjfa-30360	21	27	the	the	DET
cjfa-30360	21	28	productivity	productivity	NOUN
cjfa-30360	21	29	of	of	ADP
cjfa-30360	21	30	assigned	assign	VERB
cjfa-30360	21	31	tax	tax	NOUN
cjfa-30360	21	32	authorities	authority	NOUN
cjfa-30360	21	33	in	in	ADP
cjfa-30360	21	34	more	more	ADV
cjfa-30360	21	35	accurate	accurate	ADJ
cjfa-30360	21	36	,	,	PUNCT
cjfa-30360	21	37	effective	effective	ADJ
cjfa-30360	21	38	,	,	PUNCT
cjfa-30360	21	39	and	and	CCONJ
cjfa-30360	21	40	accountable	accountable	ADJ
cjfa-30360	21	41	manner	manner	NOUN
cjfa-30360	21	42	.	.	PUNCT
cjfa-30360	21	43	 	 	SPACE
cjfa-30360	22	1	introduction	introduction	NOUN
cjfa-30360	22	2	taxation	taxation	NOUN
cjfa-30360	22	3	is	be	AUX
cjfa-30360	22	4	well	well	ADV
cjfa-30360	22	5	-	-	PUNCT
cjfa-30360	22	6	defined	define	VERB
cjfa-30360	22	7	as	as	ADP
cjfa-30360	22	8	the	the	DET
cjfa-30360	22	9	obligation	obligation	NOUN
cjfa-30360	22	10	forced	force	VERB
cjfa-30360	22	11	by	by	ADP
cjfa-30360	22	12	government	government	NOUN
cjfa-30360	22	13	on	on	ADP
cjfa-30360	22	14	individuals	individual	NOUN
cjfa-30360	22	15	and	and	CCONJ
cjfa-30360	22	16	private	private	ADJ
cjfa-30360	22	17	organizations	organization	NOUN
cjfa-30360	22	18	on	on	ADP
cjfa-30360	22	19	their	their	PRON
cjfa-30360	22	20	income	income	NOUN
cjfa-30360	22	21	,	,	PUNCT
cjfa-30360	22	22	property	property	NOUN
cjfa-30360	22	23	,	,	PUNCT
cjfa-30360	22	24	transactions	transaction	NOUN
cjfa-30360	22	25	,	,	PUNCT
cjfa-30360	22	26	and	and	CCONJ
cjfa-30360	22	27	commodities	commodity	NOUN
cjfa-30360	22	28	for	for	ADP
cjfa-30360	22	29	the	the	DET
cjfa-30360	22	30	mindset	mindset	NOUN
cjfa-30360	22	31	of	of	ADP
cjfa-30360	22	32	raising	raise	VERB
cjfa-30360	22	33	revenue	revenue	NOUN
cjfa-30360	22	34	to	to	PART
cjfa-30360	22	35	implement	implement	VERB
cjfa-30360	22	36	and	and	CCONJ
cjfa-30360	22	37	actualize	actualize	VERB
cjfa-30360	22	38	government	government	NOUN
cjfa-30360	22	39	expenditure	expenditure	NOUN
cjfa-30360	22	40	.	.	PUNCT
cjfa-30360	23	1	government	government	NOUN
cjfa-30360	23	2	expenditure	expenditure	NOUN
cjfa-30360	23	3	like	like	ADP
cjfa-30360	23	4	employment	employment	NOUN
cjfa-30360	23	5	generation	generation	NOUN
cjfa-30360	23	6	,	,	PUNCT
cjfa-30360	23	7	economic	economic	ADJ
cjfa-30360	23	8	growth	growth	NOUN
cjfa-30360	23	9	,	,	PUNCT
cjfa-30360	23	10	infrastructural	infrastructural	ADJ
cjfa-30360	23	11	facilities	facility	NOUN
cjfa-30360	23	12	,	,	PUNCT
cjfa-30360	23	13	development	development	NOUN
cjfa-30360	23	14	of	of	ADP
cjfa-30360	23	15	neglected	neglect	VERB
cjfa-30360	23	16	area	area	NOUN
cjfa-30360	23	17	,	,	PUNCT
cjfa-30360	23	18	economic	economic	ADJ
cjfa-30360	23	19	stability	stability	NOUN
cjfa-30360	23	20	and	and	CCONJ
cjfa-30360	23	21	price	price	NOUN
cjfa-30360	23	22	stability	stability	NOUN
cjfa-30360	23	23	.	.	PUNCT
cjfa-30360	24	1	tax	tax	NOUN
cjfa-30360	24	2	revenue	revenue	NOUN
cjfa-30360	24	3	can	can	AUX
cjfa-30360	24	4	only	only	ADV
cjfa-30360	24	5	be	be	AUX
cjfa-30360	24	6	achieved	achieve	VERB
cjfa-30360	24	7	through	through	ADP
cjfa-30360	24	8	tax	tax	NOUN
cjfa-30360	24	9	authority	authority	NOUN
cjfa-30360	24	10	,	,	PUNCT
cjfa-30360	24	11	sbir	sbir	NOUN
cjfa-30360	24	12	and	and	CCONJ
cjfa-30360	24	13	firs	fir	NOUN
cjfa-30360	24	14	for	for	ADP
cjfa-30360	24	15	the	the	DET
cjfa-30360	24	16	state	state	NOUN
cjfa-30360	24	17	(	(	PUNCT
cjfa-30360	24	18	sg	sg	PROPN
cjfa-30360	24	19	)	)	PUNCT
cjfa-30360	24	20	and	and	CCONJ
cjfa-30360	24	21	federal	federal	ADJ
cjfa-30360	24	22	government	government	NOUN
cjfa-30360	24	23	(	(	PUNCT
cjfa-30360	24	24	fg	fg	NOUN
cjfa-30360	24	25	)	)	PUNCT
cjfa-30360	24	26	respectively	respectively	ADV
cjfa-30360	24	27	.	.	PUNCT
cjfa-30360	25	1	these	these	DET
cjfa-30360	25	2	tax	tax	NOUN
cjfa-30360	25	3	authorities	authority	NOUN
cjfa-30360	25	4	have	have	VERB
cjfa-30360	25	5	the	the	DET
cjfa-30360	25	6	imprimatur	imprimatur	NOUN
cjfa-30360	25	7	of	of	ADP
cjfa-30360	25	8	federal	federal	ADJ
cjfa-30360	25	9	government	government	NOUN
cjfa-30360	25	10	and	and	CCONJ
cjfa-30360	25	11	state	state	NOUN
cjfa-30360	25	12	government	government	NOUN
cjfa-30360	25	13	respectively	respectively	ADV
cjfa-30360	25	14	.	.	PUNCT
cjfa-30360	26	1	tax	tax	NOUN
cjfa-30360	26	2	authorities	authority	NOUN
cjfa-30360	26	3	as	as	ADP
cjfa-30360	26	4	the	the	DET
cjfa-30360	26	5	representative	representative	NOUN
cjfa-30360	26	6	of	of	ADP
cjfa-30360	26	7	government	government	NOUN
cjfa-30360	26	8	has	have	AUX
cjfa-30360	26	9	adopted	adopt	VERB
cjfa-30360	26	10	electronic	electronic	ADJ
cjfa-30360	26	11	tax	tax	NOUN
cjfa-30360	26	12	filing	filing	NOUN
cjfa-30360	26	13	(	(	PUNCT
cjfa-30360	26	14	e	e	NOUN
cjfa-30360	26	15	-	-	NOUN
cjfa-30360	26	16	tax	tax	NOUN
cjfa-30360	26	17	filing	filing	NOUN
cjfa-30360	26	18	)	)	PUNCT
cjfa-30360	26	19	through	through	ADP
cjfa-30360	26	20	information	information	NOUN
cjfa-30360	26	21	and	and	CCONJ
cjfa-30360	26	22	communication	communication	NOUN
cjfa-30360	26	23	technologies	technology	NOUN
cjfa-30360	26	24	(	(	PUNCT
cjfa-30360	26	25	ict	ict	PROPN
cjfa-30360	26	26	)	)	PUNCT
cjfa-30360	26	27	with	with	ADP
cjfa-30360	26	28	dispositions	disposition	NOUN
cjfa-30360	26	29	that	that	PRON
cjfa-30360	26	30	it	it	PRON
cjfa-30360	26	31	increases	increase	VERB
cjfa-30360	26	32	the	the	DET
cjfa-30360	26	33	absolute	absolute	ADJ
cjfa-30360	26	34	delivery	delivery	NOUN
cjfa-30360	26	35	of	of	ADP
cjfa-30360	26	36	essential	essential	ADJ
cjfa-30360	26	37	and	and	CCONJ
cjfa-30360	26	38	public	public	ADJ
cjfa-30360	26	39	services	service	NOUN
cjfa-30360	26	40	,	,	PUNCT
cjfa-30360	26	41	and	and	CCONJ
cjfa-30360	26	42	fiscal	fiscal	ADJ
cjfa-30360	26	43	profundity	profundity	NOUN
cjfa-30360	26	44	without	without	ADP
cjfa-30360	26	45	incurring	incur	VERB
cjfa-30360	26	46	expensive	expensive	ADJ
cjfa-30360	26	47	overheads	overhead	NOUN
cjfa-30360	26	48	costs	cost	NOUN
cjfa-30360	26	49	.	.	PUNCT
cjfa-30360	27	1	again	again	ADV
cjfa-30360	27	2	,	,	PUNCT
cjfa-30360	27	3	governments	government	NOUN
cjfa-30360	27	4	and	and	CCONJ
cjfa-30360	27	5	organizations	organization	NOUN
cjfa-30360	27	6	worldwide	worldwide	ADV
cjfa-30360	27	7	are	be	AUX
cjfa-30360	27	8	increasingly	increasingly	ADV
cjfa-30360	27	9	identifying	identify	VERB
cjfa-30360	27	10	the	the	DET
cjfa-30360	27	11	compulsion	compulsion	NOUN
cjfa-30360	27	12	to	to	PART
cjfa-30360	27	13	facilitate	facilitate	VERB
cjfa-30360	27	14	access	access	NOUN
cjfa-30360	27	15	to	to	ADP
cjfa-30360	27	16	community	community	NOUN
cjfa-30360	27	17	services	service	NOUN
cjfa-30360	27	18	through	through	ADP
cjfa-30360	27	19	information	information	NOUN
cjfa-30360	27	20	exchange	exchange	NOUN
cjfa-30360	27	21	using	use	VERB
cjfa-30360	27	22	ict	ict	PROPN
cjfa-30360	27	23	.	.	PUNCT
cjfa-30360	28	1	the	the	DET
cjfa-30360	28	2	role	role	NOUN
cjfa-30360	28	3	ict	ict	NOUN
cjfa-30360	28	4	has	have	AUX
cjfa-30360	28	5	been	be	AUX
cjfa-30360	28	6	growing	grow	VERB
cjfa-30360	28	7	in	in	ADP
cjfa-30360	28	8	the	the	DET
cjfa-30360	28	9	social	social	ADJ
cjfa-30360	28	10	and	and	CCONJ
cjfa-30360	28	11	economic	economic	ADJ
cjfa-30360	28	12	life	life	NOUN
cjfa-30360	28	13	in	in	ADP
cjfa-30360	28	14	the	the	DET
cjfa-30360	28	15	21st	21st	ADJ
cjfa-30360	28	16	century	century	NOUN
cjfa-30360	28	17	.	.	PUNCT
cjfa-30360	29	1	it	it	PRON
cjfa-30360	29	2	is	be	AUX
cjfa-30360	29	3	now	now	ADV
cjfa-30360	29	4	a	a	DET
cjfa-30360	29	5	reality	reality	NOUN
cjfa-30360	29	6	as	as	SCONJ
cjfa-30360	29	7	demonstrated	demonstrate	VERB
cjfa-30360	29	8	by	by	ADP
cjfa-30360	29	9	developments	development	NOUN
cjfa-30360	29	10	from	from	ADP
cjfa-30360	29	11	many	many	ADJ
cjfa-30360	29	12	countries	country	NOUN
cjfa-30360	29	13	that	that	PRON
cjfa-30360	29	14	ict	ict	PROPN
cjfa-30360	29	15	contributes	contribute	VERB
cjfa-30360	29	16	immensely	immensely	ADV
cjfa-30360	29	17	to	to	ADP
cjfa-30360	29	18	the	the	DET
cjfa-30360	29	19	gdp	gdp	NOUN
cjfa-30360	29	20	of	of	ADP
cjfa-30360	29	21	a	a	DET
cjfa-30360	29	22	country	country	NOUN
cjfa-30360	29	23	and	and	CCONJ
cjfa-30360	29	24	that	that	SCONJ
cjfa-30360	29	25	ict	ict	PROPN
cjfa-30360	29	26	resulted	result	VERB
cjfa-30360	29	27	to	to	ADP
cjfa-30360	29	28	improvement	improvement	NOUN
cjfa-30360	29	29	to	to	ADP
cjfa-30360	29	30	market	market	NOUN
cjfa-30360	29	31	competitiveness	competitiveness	NOUN
cjfa-30360	29	32	of	of	ADP
cjfa-30360	29	33	a	a	DET
cjfa-30360	29	34	country	country	NOUN
cjfa-30360	29	35	’s	’s	PART
cjfa-30360	29	36	products	product	NOUN
cjfa-30360	29	37	,	,	PUNCT
cjfa-30360	29	38	output	output	NOUN
cjfa-30360	29	39	and	and	CCONJ
cjfa-30360	29	40	services	service	NOUN
cjfa-30360	29	41	(	(	PUNCT
cjfa-30360	29	42	uvaneswaran	uvaneswaran	ADJ
cjfa-30360	29	43	&	&	CCONJ
cjfa-30360	29	44	mellese	mellese	PROPN
cjfa-30360	29	45	,	,	PUNCT
cjfa-30360	29	46	2016	2016	NUM
cjfa-30360	29	47	)	)	PUNCT
cjfa-30360	29	48	.	.	PUNCT
cjfa-30360	30	1	ict	ict	PROPN
cjfa-30360	30	2	can	can	AUX
cjfa-30360	30	3	influence	influence	VERB
cjfa-30360	30	4	on	on	ADP
cjfa-30360	30	5	governance	governance	NOUN
cjfa-30360	30	6	positively	positively	ADV
cjfa-30360	30	7	and	and	CCONJ
cjfa-30360	30	8	other	other	ADJ
cjfa-30360	30	9	facets	facet	NOUN
cjfa-30360	30	10	of	of	ADP
cjfa-30360	30	11	economy	economy	NOUN
cjfa-30360	30	12	.	.	PUNCT
cjfa-30360	31	1	it	it	PRON
cjfa-30360	31	2	can	can	AUX
cjfa-30360	31	3	meritoriously	meritoriously	ADV
cjfa-30360	31	4	increase	increase	VERB
cjfa-30360	31	5	living	living	NOUN
cjfa-30360	31	6	standards	standard	NOUN
cjfa-30360	31	7	,	,	PUNCT
cjfa-30360	31	8	assist	assist	VERB
cjfa-30360	31	9	global	global	ADJ
cjfa-30360	31	10	economic	economic	ADJ
cjfa-30360	31	11	integration	integration	NOUN
cjfa-30360	31	12	,	,	PUNCT
cjfa-30360	31	13	narrow	narrow	VERB
cjfa-30360	31	14	the	the	DET
cjfa-30360	31	15	digital	digital	ADJ
cjfa-30360	31	16	divide	divide	NOUN
cjfa-30360	31	17	and	and	CCONJ
cjfa-30360	31	18	expand	expand	VERB
cjfa-30360	31	19	management	management	NOUN
cjfa-30360	31	20	and	and	CCONJ
cjfa-30360	31	21	biodiversity	biodiversity	NOUN
cjfa-30360	31	22	utilization	utilization	NOUN
cjfa-30360	31	23	.	.	PUNCT
cjfa-30360	32	1	according	accord	VERB
cjfa-30360	32	2	to	to	ADP
cjfa-30360	32	3	adamu	adamu	PROPN
cjfa-30360	32	4	(	(	PUNCT
cjfa-30360	32	5	2001	2001	NUM
cjfa-30360	32	6	)	)	PUNCT
cjfa-30360	32	7	,	,	PUNCT
cjfa-30360	32	8	ict	ict	PROPN
cjfa-30360	32	9	has	have	AUX
cjfa-30360	32	10	displayed	display	VERB
cjfa-30360	32	11	important	important	ADJ
cjfa-30360	32	12	roles	role	NOUN
cjfa-30360	32	13	to	to	ADP
cjfa-30360	32	14	national	national	ADJ
cjfa-30360	32	15	growth	growth	NOUN
cjfa-30360	32	16	and	and	CCONJ
cjfa-30360	32	17	development	development	NOUN
cjfa-30360	32	18	.	.	PUNCT
cjfa-30360	33	1	ict	ict	NOUN
cjfa-30360	33	2	effort	effort	NOUN
cjfa-30360	33	3	can	can	AUX
cjfa-30360	33	4	be	be	AUX
cjfa-30360	33	5	perceived	perceive	VERB
cjfa-30360	33	6	in	in	ADP
cjfa-30360	33	7	many	many	ADJ
cjfa-30360	33	8	ways	way	NOUN
cjfa-30360	33	9	,	,	PUNCT
cjfa-30360	33	10	including	include	VERB
cjfa-30360	33	11	;	;	PUNCT
cjfa-30360	33	12	reduced	reduce	VERB
cjfa-30360	33	13	need	need	NOUN
cjfa-30360	33	14	for	for	ADP
cjfa-30360	33	15	personnel	personnel	NOUN
cjfa-30360	33	16	,	,	PUNCT
cjfa-30360	33	17	reduced	reduce	VERB
cjfa-30360	33	18	costs	cost	NOUN
cjfa-30360	33	19	of	of	ADP
cjfa-30360	33	20	tax	tax	NOUN
cjfa-30360	33	21	compliance	compliance	NOUN
cjfa-30360	33	22	,	,	PUNCT
cjfa-30360	33	23	reduced	reduce	VERB
cjfa-30360	33	24	collection	collection	NOUN
cjfa-30360	33	25	and	and	CCONJ
cjfa-30360	33	26	administrative	administrative	ADJ
cjfa-30360	33	27	the	the	DET
cjfa-30360	33	28	impact	impact	NOUN
cjfa-30360	33	29	of	of	ADP
cjfa-30360	33	30	ict	ict	NOUN
cjfa-30360	33	31	on	on	ADP
cjfa-30360	33	32	taxation	taxation	NOUN
cjfa-30360	33	33	:	:	PUNCT
cjfa-30360	33	34	evidence	evidence	NOUN
cjfa-30360	33	35	from	from	ADP
cjfa-30360	33	36	oyo	oyo	NOUN
cjfa-30360	33	37	state	state	NOUN
cjfa-30360	33	38	9	9	NUM
cjfa-30360	33	39	costs	cost	NOUN
cjfa-30360	33	40	;	;	PUNCT
cjfa-30360	33	41	saved	save	VERB
cjfa-30360	33	42	time	time	NOUN
cjfa-30360	33	43	for	for	ADP
cjfa-30360	33	44	taxpayers	taxpayer	NOUN
cjfa-30360	33	45	because	because	SCONJ
cjfa-30360	33	46	of	of	ADP
cjfa-30360	33	47	transparency	transparency	NOUN
cjfa-30360	33	48	in	in	ADP
cjfa-30360	33	49	assessment	assessment	NOUN
cjfa-30360	33	50	,	,	PUNCT
cjfa-30360	33	51	fast	fast	ADJ
cjfa-30360	33	52	processing	processing	NOUN
cjfa-30360	33	53	;	;	PUNCT
cjfa-30360	33	54	collection	collection	NOUN
cjfa-30360	33	55	,	,	PUNCT
cjfa-30360	33	56	and	and	CCONJ
cjfa-30360	33	57	related	related	ADJ
cjfa-30360	33	58	processes	process	NOUN
cjfa-30360	33	59	;	;	PUNCT
cjfa-30360	33	60	reduced	reduce	VERB
cjfa-30360	33	61	costs	cost	NOUN
cjfa-30360	33	62	of	of	ADP
cjfa-30360	33	63	communication	communication	NOUN
cjfa-30360	33	64	;	;	PUNCT
cjfa-30360	33	65	and	and	CCONJ
cjfa-30360	33	66	prompt	prompt	ADJ
cjfa-30360	33	67	contact	contact	NOUN
cjfa-30360	33	68	with	with	ADP
cjfa-30360	33	69	information	information	NOUN
cjfa-30360	33	70	that	that	PRON
cjfa-30360	33	71	ultimately	ultimately	ADV
cjfa-30360	33	72	leads	lead	VERB
cjfa-30360	33	73	to	to	ADP
cjfa-30360	33	74	improvement	improvement	NOUN
cjfa-30360	33	75	in	in	ADP
cjfa-30360	33	76	revenue	revenue	NOUN
cjfa-30360	33	77	collections	collection	NOUN
cjfa-30360	33	78	and	and	CCONJ
cjfa-30360	33	79	efficiency	efficiency	NOUN
cjfa-30360	33	80	,	,	PUNCT
cjfa-30360	33	81	including	include	VERB
cjfa-30360	33	82	blockage	blockage	NOUN
cjfa-30360	33	83	of	of	ADP
cjfa-30360	33	84	revenue	revenue	NOUN
cjfa-30360	33	85	loss	loss	NOUN
cjfa-30360	33	86	.	.	PUNCT
cjfa-30360	34	1	the	the	DET
cjfa-30360	34	2	recent	recent	ADJ
cjfa-30360	34	3	globalization	globalization	NOUN
cjfa-30360	34	4	of	of	ADP
cjfa-30360	34	5	ict	ict	PROPN
cjfa-30360	34	6	has	have	AUX
cjfa-30360	34	7	prompted	prompt	VERB
cjfa-30360	34	8	companies	company	NOUN
cjfa-30360	34	9	,	,	PUNCT
cjfa-30360	34	10	individuals	individual	NOUN
cjfa-30360	34	11	,	,	PUNCT
cjfa-30360	34	12	business	business	NOUN
cjfa-30360	34	13	organizations	organization	NOUN
cjfa-30360	34	14	,	,	PUNCT
cjfa-30360	34	15	and	and	CCONJ
cjfa-30360	34	16	government	government	NOUN
cjfa-30360	34	17	parastatals	parastatal	NOUN
cjfa-30360	34	18	to	to	PART
cjfa-30360	34	19	change	change	VERB
cjfa-30360	34	20	from	from	ADP
cjfa-30360	34	21	the	the	DET
cjfa-30360	34	22	manual	manual	ADJ
cjfa-30360	34	23	method	method	NOUN
cjfa-30360	34	24	of	of	ADP
cjfa-30360	34	25	communication	communication	NOUN
cjfa-30360	34	26	to	to	ADP
cjfa-30360	34	27	automated	automate	VERB
cjfa-30360	34	28	means	mean	NOUN
cjfa-30360	34	29	.	.	PUNCT
cjfa-30360	35	1	tax	tax	NOUN
cjfa-30360	35	2	administrators	administrator	NOUN
cjfa-30360	35	3	have	have	AUX
cjfa-30360	35	4	taken	take	VERB
cjfa-30360	35	5	the	the	DET
cjfa-30360	35	6	opportunities	opportunity	NOUN
cjfa-30360	35	7	of	of	ADP
cjfa-30360	35	8	the	the	DET
cjfa-30360	35	9	inception	inception	NOUN
cjfa-30360	35	10	of	of	ADP
cjfa-30360	35	11	ict	ict	PROPN
cjfa-30360	35	12	to	to	PART
cjfa-30360	35	13	enhance	enhance	VERB
cjfa-30360	35	14	tax	tax	NOUN
cjfa-30360	35	15	administration	administration	NOUN
cjfa-30360	35	16	.	.	PUNCT
cjfa-30360	36	1	globally	globally	ADV
cjfa-30360	36	2	,	,	PUNCT
cjfa-30360	36	3	tax	tax	NOUN
cjfa-30360	36	4	authorities	authority	NOUN
cjfa-30360	36	5	are	be	AUX
cjfa-30360	36	6	employing	employ	VERB
cjfa-30360	36	7	e	e	NOUN
cjfa-30360	36	8	-	-	NOUN
cjfa-30360	36	9	tax	tax	ADJ
cjfa-30360	36	10	administration	administration	NOUN
cjfa-30360	36	11	systems	system	NOUN
cjfa-30360	36	12	to	to	PART
cjfa-30360	36	13	relate	relate	VERB
cjfa-30360	36	14	with	with	ADP
cjfa-30360	36	15	taxpayers	taxpayer	NOUN
cjfa-30360	36	16	in	in	ADP
cjfa-30360	36	17	compliance	compliance	NOUN
cjfa-30360	36	18	settings	setting	NOUN
cjfa-30360	36	19	,	,	PUNCT
cjfa-30360	36	20	administration	administration	NOUN
cjfa-30360	36	21	,	,	PUNCT
cjfa-30360	36	22	tax	tax	NOUN
cjfa-30360	36	23	collection	collection	NOUN
cjfa-30360	36	24	,	,	PUNCT
cjfa-30360	36	25	with	with	ADP
cjfa-30360	36	26	the	the	DET
cjfa-30360	36	27	disposition	disposition	NOUN
cjfa-30360	36	28	to	to	PART
cjfa-30360	36	29	enhance	enhance	VERB
cjfa-30360	36	30	efficiency	efficiency	NOUN
cjfa-30360	36	31	,	,	PUNCT
cjfa-30360	36	32	and	and	CCONJ
cjfa-30360	36	33	effectiveness	effectiveness	NOUN
cjfa-30360	36	34	in	in	ADP
cjfa-30360	36	35	administration	administration	NOUN
cjfa-30360	36	36	of	of	ADP
cjfa-30360	36	37	tax	tax	NOUN
cjfa-30360	36	38	(	(	PUNCT
cjfa-30360	36	39	dowe	dowe	NOUN
cjfa-30360	36	40	,	,	PUNCT
cjfa-30360	36	41	2008	2008	NUM
cjfa-30360	36	42	)	)	PUNCT
cjfa-30360	36	43	.	.	PUNCT
cjfa-30360	37	1	planning	plan	VERB
cjfa-30360	37	2	for	for	ADP
cjfa-30360	37	3	tax	tax	NOUN
cjfa-30360	37	4	revenue	revenue	NOUN
cjfa-30360	37	5	generation	generation	NOUN
cjfa-30360	37	6	can	can	AUX
cjfa-30360	37	7	greatly	greatly	ADV
cjfa-30360	37	8	be	be	AUX
cjfa-30360	37	9	implemented	implement	VERB
cjfa-30360	37	10	by	by	ADP
cjfa-30360	37	11	a	a	DET
cjfa-30360	37	12	system	system	NOUN
cjfa-30360	37	13	that	that	PRON
cjfa-30360	37	14	jointly	jointly	ADV
cjfa-30360	37	15	attribute	attribute	VERB
cjfa-30360	37	16	data	data	NOUN
cjfa-30360	37	17	management	management	NOUN
cjfa-30360	37	18	capabilities	capability	NOUN
cjfa-30360	37	19	and	and	CCONJ
cjfa-30360	37	20	spatial	spatial	ADJ
cjfa-30360	37	21	such	such	ADJ
cjfa-30360	37	22	as	as	ADP
cjfa-30360	37	23	geographical	geographical	ADJ
cjfa-30360	37	24	information	information	NOUN
cjfa-30360	37	25	systems	system	NOUN
cjfa-30360	37	26	which	which	PRON
cjfa-30360	37	27	is	be	AUX
cjfa-30360	37	28	ict	ict	PROPN
cjfa-30360	37	29	.	.	PUNCT
cjfa-30360	38	1	harrison	harrison	PROPN
cjfa-30360	38	2	and	and	CCONJ
cjfa-30360	38	3	nahashon	nahashon	PROPN
cjfa-30360	38	4	(	(	PUNCT
cjfa-30360	38	5	2015	2015	NUM
cjfa-30360	38	6	)	)	PUNCT
cjfa-30360	38	7	discovered	discover	VERB
cjfa-30360	38	8	that	that	SCONJ
cjfa-30360	38	9	level	level	NOUN
cjfa-30360	38	10	of	of	ADP
cjfa-30360	38	11	tax	tax	NOUN
cjfa-30360	38	12	compliance	compliance	NOUN
cjfa-30360	38	13	was	be	AUX
cjfa-30360	38	14	not	not	PART
cjfa-30360	38	15	affected	affect	VERB
cjfa-30360	38	16	by	by	ADP
cjfa-30360	38	17	online	online	ADJ
cjfa-30360	38	18	tax	tax	NOUN
cjfa-30360	38	19	system	system	NOUN
cjfa-30360	38	20	while	while	SCONJ
cjfa-30360	38	21	otieno	otieno	ADJ
cjfa-30360	38	22	,	,	PUNCT
cjfa-30360	38	23	oginda	oginda	NOUN
cjfa-30360	38	24	,	,	PUNCT
cjfa-30360	38	25	obura	obura	NOUN
cjfa-30360	38	26	,	,	PUNCT
cjfa-30360	38	27	aila	aila	PROPN
cjfa-30360	38	28	,	,	PUNCT
cjfa-30360	38	29	ojera	ojera	PROPN
cjfa-30360	38	30	and	and	CCONJ
cjfa-30360	38	31	siringi	siringi	PROPN
cjfa-30360	38	32	(	(	PUNCT
cjfa-30360	38	33	2013	2013	NUM
cjfa-30360	38	34	)	)	PUNCT
cjfa-30360	38	35	stated	state	VERB
cjfa-30360	38	36	that	that	SCONJ
cjfa-30360	38	37	ict	ict	PROPN
cjfa-30360	38	38	had	have	VERB
cjfa-30360	38	39	strong	strong	ADJ
cjfa-30360	38	40	and	and	CCONJ
cjfa-30360	38	41	positive	positive	ADJ
cjfa-30360	38	42	relationship	relationship	NOUN
cjfa-30360	38	43	with	with	ADP
cjfa-30360	38	44	revenue	revenue	NOUN
cjfa-30360	38	45	collection	collection	NOUN
cjfa-30360	38	46	,	,	PUNCT
cjfa-30360	38	47	and	and	CCONJ
cjfa-30360	38	48	relationship	relationship	NOUN
cjfa-30360	38	49	existed	exist	VERB
cjfa-30360	38	50	among	among	ADP
cjfa-30360	38	51	ict	ict	PROPN
cjfa-30360	38	52	,	,	PUNCT
cjfa-30360	38	53	effectiveness	effectiveness	NOUN
cjfa-30360	38	54	and	and	CCONJ
cjfa-30360	38	55	efficiency	efficiency	NOUN
cjfa-30360	38	56	in	in	ADP
cjfa-30360	38	57	revenue	revenue	NOUN
cjfa-30360	38	58	collection	collection	NOUN
cjfa-30360	38	59	.	.	PUNCT
cjfa-30360	39	1	for	for	ADP
cjfa-30360	39	2	many	many	ADJ
cjfa-30360	39	3	years	year	NOUN
cjfa-30360	39	4	,	,	PUNCT
cjfa-30360	39	5	tax	tax	NOUN
cjfa-30360	39	6	administration	administration	NOUN
cjfa-30360	39	7	has	have	AUX
cjfa-30360	39	8	been	be	AUX
cjfa-30360	39	9	experience	experience	NOUN
cjfa-30360	39	10	failure	failure	NOUN
cjfa-30360	39	11	because	because	SCONJ
cjfa-30360	39	12	of	of	ADP
cjfa-30360	39	13	lack	lack	NOUN
cjfa-30360	39	14	of	of	ADP
cjfa-30360	39	15	certainty	certainty	NOUN
cjfa-30360	39	16	,	,	PUNCT
cjfa-30360	39	17	poor	poor	ADJ
cjfa-30360	39	18	motivation	motivation	NOUN
cjfa-30360	39	19	and	and	CCONJ
cjfa-30360	39	20	enthusiasm	enthusiasm	NOUN
cjfa-30360	39	21	of	of	ADP
cjfa-30360	39	22	tax	tax	NOUN
cjfa-30360	39	23	personnel	personnel	NOUN
cjfa-30360	39	24	,	,	PUNCT
cjfa-30360	39	25	equity	equity	NOUN
cjfa-30360	39	26	,	,	PUNCT
cjfa-30360	39	27	convenience	convenience	NOUN
cjfa-30360	39	28	in	in	ADP
cjfa-30360	39	29	nigeria	nigeria	PROPN
cjfa-30360	39	30	,	,	PUNCT
cjfa-30360	39	31	and	and	CCONJ
cjfa-30360	39	32	other	other	ADJ
cjfa-30360	39	33	factors	factor	NOUN
cjfa-30360	39	34	are	be	AUX
cjfa-30360	39	35	ineffective	ineffective	ADJ
cjfa-30360	39	36	monitoring	monitoring	NOUN
cjfa-30360	39	37	,	,	PUNCT
cjfa-30360	39	38	improper	improper	ADJ
cjfa-30360	39	39	planning	planning	NOUN
cjfa-30360	39	40	,	,	PUNCT
cjfa-30360	39	41	fraudulent	fraudulent	ADJ
cjfa-30360	39	42	practices	practice	NOUN
cjfa-30360	39	43	,	,	PUNCT
cjfa-30360	39	44	weak	weak	ADJ
cjfa-30360	39	45	control	control	NOUN
cjfa-30360	39	46	,	,	PUNCT
cjfa-30360	39	47	ill	ill	ADV
cjfa-30360	39	48	equipped	equipped	ADJ
cjfa-30360	39	49	and	and	CCONJ
cjfa-30360	39	50	unqualified	unqualified	ADJ
cjfa-30360	39	51	manpower	manpower	NOUN
cjfa-30360	39	52	and	and	CCONJ
cjfa-30360	39	53	public	public	ADJ
cjfa-30360	39	54	dissuasion	dissuasion	NOUN
cjfa-30360	39	55	due	due	ADP
cjfa-30360	39	56	to	to	ADP
cjfa-30360	39	57	misappropriation	misappropriation	NOUN
cjfa-30360	39	58	of	of	ADP
cjfa-30360	39	59	tax	tax	NOUN
cjfa-30360	39	60	income	income	NOUN
cjfa-30360	39	61	by	by	ADP
cjfa-30360	39	62	government	government	NOUN
cjfa-30360	39	63	(	(	PUNCT
cjfa-30360	39	64	ogbonna	ogbonna	PROPN
cjfa-30360	39	65	&	&	CCONJ
cjfa-30360	39	66	appah	appah	PROPN
cjfa-30360	39	67	,	,	PUNCT
cjfa-30360	39	68	2012	2012	NUM
cjfa-30360	39	69	)	)	PUNCT
cjfa-30360	39	70	.	.	PUNCT
cjfa-30360	40	1	recently	recently	ADV
cjfa-30360	40	2	,	,	PUNCT
cjfa-30360	40	3	to	to	PART
cjfa-30360	40	4	circumvent	circumvent	VERB
cjfa-30360	40	5	tax	tax	NOUN
cjfa-30360	40	6	elusion	elusion	NOUN
cjfa-30360	40	7	and	and	CCONJ
cjfa-30360	40	8	avoidance	avoidance	NOUN
cjfa-30360	40	9	,	,	PUNCT
cjfa-30360	40	10	government	government	NOUN
cjfa-30360	40	11	compelled	compel	VERB
cjfa-30360	40	12	all	all	DET
cjfa-30360	40	13	the	the	DET
cjfa-30360	40	14	private	private	ADJ
cjfa-30360	40	15	organization	organization	NOUN
cjfa-30360	40	16	include	include	VERB
cjfa-30360	40	17	individual	individual	ADJ
cjfa-30360	40	18	to	to	PART
cjfa-30360	40	19	have	have	VERB
cjfa-30360	40	20	their	their	PRON
cjfa-30360	40	21	company	company	NOUN
cjfa-30360	40	22	registered	register	VERB
cjfa-30360	40	23	through	through	ADP
cjfa-30360	40	24	firs	fir	NOUN
cjfa-30360	40	25	website	website	NOUN
cjfa-30360	40	26	.	.	PUNCT
cjfa-30360	41	1	emerging	emerge	VERB
cjfa-30360	41	2	worldwide	worldwide	ADJ
cjfa-30360	41	3	infrastructures	infrastructure	NOUN
cjfa-30360	41	4	such	such	ADJ
cjfa-30360	41	5	as	as	ADP
cjfa-30360	41	6	factual	factual	ADJ
cjfa-30360	41	7	accurate	accurate	ADJ
cjfa-30360	41	8	complete	complete	ADJ
cjfa-30360	41	9	timely	timely	ADJ
cjfa-30360	41	10	project	project	NOUN
cjfa-30360	41	11	(	(	PUNCT
cjfa-30360	41	12	fact	fact	NOUN
cjfa-30360	41	13	)	)	PUNCT
cjfa-30360	41	14	,	,	PUNCT
cjfa-30360	41	15	integrated	integrate	VERB
cjfa-30360	41	16	system	system	NOUN
cjfa-30360	41	17	of	of	ADP
cjfa-30360	41	18	tax	tax	NOUN
cjfa-30360	41	19	administration	administration	NOUN
cjfa-30360	41	20	and	and	CCONJ
cjfa-30360	41	21	taxpayer	taxpayer	NOUN
cjfa-30360	41	22	identification	identification	NOUN
cjfa-30360	41	23	number	number	NOUN
cjfa-30360	41	24	(	(	PUNCT
cjfa-30360	41	25	tin	tin	NOUN
cjfa-30360	41	26	)	)	PUNCT
cjfa-30360	41	27	promptly	promptly	ADV
cjfa-30360	41	28	encourage	encourage	VERB
cjfa-30360	41	29	qualified	qualified	ADJ
cjfa-30360	41	30	taxpayers	taxpayer	NOUN
cjfa-30360	41	31	to	to	PART
cjfa-30360	41	32	fulfill	fulfill	VERB
cjfa-30360	41	33	tax	tax	NOUN
cjfa-30360	41	34	righteousness	righteousness	NOUN
cjfa-30360	41	35	online	online	ADV
cjfa-30360	41	36	anytime	anytime	ADV
cjfa-30360	41	37	and	and	CCONJ
cjfa-30360	41	38	anywhere	anywhere	ADV
cjfa-30360	41	39	.	.	PUNCT
cjfa-30360	42	1	do	do	AUX
cjfa-30360	42	2	these	these	PRON
cjfa-30360	42	3	have	have	VERB
cjfa-30360	42	4	effect	effect	NOUN
cjfa-30360	42	5	on	on	ADP
cjfa-30360	42	6	tax	tax	NOUN
cjfa-30360	42	7	income	income	NOUN
cjfa-30360	42	8	in	in	ADP
cjfa-30360	42	9	oyo	oyo	NOUN
cjfa-30360	42	10	state	state	NOUN
cjfa-30360	42	11	?	?	PUNCT
cjfa-30360	43	1	with	with	ADP
cjfa-30360	43	2	regards	regard	NOUN
cjfa-30360	43	3	to	to	ADP
cjfa-30360	43	4	the	the	DET
cjfa-30360	43	5	above	above	NOUN
cjfa-30360	43	6	,	,	PUNCT
cjfa-30360	43	7	none	none	NOUN
cjfa-30360	43	8	of	of	ADP
cjfa-30360	43	9	the	the	DET
cjfa-30360	43	10	studies	study	NOUN
cjfa-30360	43	11	had	have	AUX
cjfa-30360	43	12	ever	ever	ADV
cjfa-30360	43	13	carried	carry	VERB
cjfa-30360	43	14	out	out	ADP
cjfa-30360	43	15	investigation	investigation	NOUN
cjfa-30360	43	16	on	on	ADP
cjfa-30360	43	17	the	the	DET
cjfa-30360	43	18	effects	effect	NOUN
cjfa-30360	43	19	of	of	ADP
cjfa-30360	43	20	ict	ict	NOUN
cjfa-30360	43	21	on	on	ADP
cjfa-30360	43	22	tax	tax	NOUN
cjfa-30360	43	23	returns	return	NOUN
cjfa-30360	43	24	in	in	ADP
cjfa-30360	43	25	oyo	oyo	NOUN
cjfa-30360	43	26	state	state	NOUN
cjfa-30360	43	27	.	.	PUNCT
cjfa-30360	44	1	this	this	DET
cjfa-30360	44	2	study	study	NOUN
cjfa-30360	44	3	surveyed	survey	VERB
cjfa-30360	44	4	and	and	CCONJ
cjfa-30360	44	5	examined	examine	VERB
cjfa-30360	44	6	the	the	DET
cjfa-30360	44	7	ict	ict	NOUN
cjfa-30360	44	8	impact	impact	NOUN
cjfa-30360	44	9	on	on	ADP
cjfa-30360	44	10	tax	tax	NOUN
cjfa-30360	44	11	returns	return	NOUN
cjfa-30360	44	12	in	in	ADP
cjfa-30360	44	13	oyo	oyo	NOUN
cjfa-30360	44	14	state	state	NOUN
cjfa-30360	44	15	.	.	PUNCT
cjfa-30360	45	1	tajudeen	tajudeen	NOUN
cjfa-30360	45	2	adegbite	adegbite	PROPN
cjfa-30360	45	3	,	,	PUNCT
cjfa-30360	45	4	mustapha	mustapha	PROPN
cjfa-30360	45	5	bojuwon	bojuwon	PROPN
cjfa-30360	45	6	,	,	PUNCT
cjfa-30360	45	7	adenike	adenike	ADP
cjfa-30360	45	8	adegbite10	adegbite10	NOUN
cjfa-30360	45	9	literature	literature	NOUN
cjfa-30360	45	10	review	review	PROPN
cjfa-30360	45	11	perception	perception	NOUN
cjfa-30360	45	12	and	and	CCONJ
cjfa-30360	45	13	benefits	benefit	NOUN
cjfa-30360	45	14	of	of	ADP
cjfa-30360	45	15	adopting	adopt	VERB
cjfa-30360	45	16	information	information	NOUN
cjfa-30360	45	17	technology	technology	NOUN
cjfa-30360	45	18	in	in	ADP
cjfa-30360	45	19	tax	tax	NOUN
cjfa-30360	45	20	administration	administration	NOUN
cjfa-30360	45	21	ict	ict	PROPN
cjfa-30360	45	22	is	be	AUX
cjfa-30360	45	23	defined	define	VERB
cjfa-30360	45	24	as	as	ADP
cjfa-30360	45	25	computer	computer	NOUN
cjfa-30360	45	26	based	base	VERB
cjfa-30360	45	27	tools	tool	NOUN
cjfa-30360	45	28	adopted	adopt	VERB
cjfa-30360	45	29	to	to	PART
cjfa-30360	45	30	work	work	VERB
cjfa-30360	45	31	by	by	ADP
cjfa-30360	45	32	people	people	NOUN
cjfa-30360	45	33	with	with	ADP
cjfa-30360	45	34	the	the	DET
cjfa-30360	45	35	communication	communication	NOUN
cjfa-30360	45	36	and	and	CCONJ
cjfa-30360	45	37	information	information	NOUN
cjfa-30360	45	38	processing	processing	NOUN
cjfa-30360	45	39	requests	request	NOUN
cjfa-30360	45	40	of	of	ADP
cjfa-30360	45	41	an	an	DET
cjfa-30360	45	42	organization	organization	NOUN
cjfa-30360	45	43	.	.	PUNCT
cjfa-30360	46	1	it	it	PRON
cjfa-30360	46	2	incorporates	incorporate	VERB
cjfa-30360	46	3	the	the	DET
cjfa-30360	46	4	network	network	NOUN
cjfa-30360	46	5	,	,	PUNCT
cjfa-30360	46	6	computer	computer	NOUN
cjfa-30360	46	7	software	software	NOUN
cjfa-30360	46	8	and	and	CCONJ
cjfa-30360	46	9	hardware	hardware	NOUN
cjfa-30360	46	10	,	,	PUNCT
cjfa-30360	46	11	and	and	CCONJ
cjfa-30360	46	12	numerous	numerous	ADJ
cjfa-30360	46	13	other	other	ADJ
cjfa-30360	46	14	devices	device	NOUN
cjfa-30360	46	15	(	(	PUNCT
cjfa-30360	46	16	photography	photography	NOUN
cjfa-30360	46	17	,	,	PUNCT
cjfa-30360	46	18	video	video	NOUN
cjfa-30360	46	19	,	,	PUNCT
cjfa-30360	46	20	camera	camera	NOUN
cjfa-30360	46	21	,	,	PUNCT
cjfa-30360	46	22	audio	audio	NOUN
cjfa-30360	46	23	,	,	PUNCT
cjfa-30360	46	24	etc	etc	X
cjfa-30360	46	25	)	)	PUNCT
cjfa-30360	46	26	that	that	PRON
cjfa-30360	46	27	translate	translate	VERB
cjfa-30360	46	28	information	information	NOUN
cjfa-30360	46	29	text	text	NOUN
cjfa-30360	46	30	,	,	PUNCT
cjfa-30360	46	31	sound	sound	NOUN
cjfa-30360	46	32	,	,	PUNCT
cjfa-30360	46	33	images	image	NOUN
cjfa-30360	46	34	,	,	PUNCT
cjfa-30360	46	35	and	and	CCONJ
cjfa-30360	46	36	motion	motion	NOUN
cjfa-30360	46	37	into	into	ADP
cjfa-30360	46	38	digital	digital	ADJ
cjfa-30360	46	39	form	form	NOUN
cjfa-30360	46	40	.	.	PUNCT
cjfa-30360	47	1	according	accord	VERB
cjfa-30360	47	2	to	to	ADP
cjfa-30360	47	3	mary	mary	PROPN
cjfa-30360	47	4	and	and	CCONJ
cjfa-30360	47	5	cox	cox	PROPN
cjfa-30360	47	6	(	(	PUNCT
cjfa-30360	47	7	2007	2007	NUM
cjfa-30360	47	8	)	)	PUNCT
cjfa-30360	47	9	electronic	electronic	ADJ
cjfa-30360	47	10	and	and	CCONJ
cjfa-30360	47	11	computerized	computerized	ADJ
cjfa-30360	47	12	devices	device	NOUN
cjfa-30360	47	13	associated	associate	VERB
cjfa-30360	47	14	with	with	ADP
cjfa-30360	47	15	human	human	ADJ
cjfa-30360	47	16	interactive	interactive	ADJ
cjfa-30360	47	17	materials	material	NOUN
cjfa-30360	47	18	permit	permit	VERB
cjfa-30360	47	19	the	the	DET
cjfa-30360	47	20	user	user	NOUN
cjfa-30360	47	21	to	to	PART
cjfa-30360	47	22	use	use	VERB
cjfa-30360	47	23	them	they	PRON
cjfa-30360	47	24	for	for	ADP
cjfa-30360	47	25	numerous	numerous	ADJ
cjfa-30360	47	26	delivery	delivery	NOUN
cjfa-30360	47	27	of	of	ADP
cjfa-30360	47	28	service	service	NOUN
cjfa-30360	47	29	and	and	CCONJ
cjfa-30360	47	30	in	in	ADP
cjfa-30360	47	31	addition	addition	NOUN
cjfa-30360	47	32	to	to	ADP
cjfa-30360	47	33	private	private	ADJ
cjfa-30360	47	34	use	use	NOUN
cjfa-30360	47	35	.	.	PUNCT
cjfa-30360	48	1	ict	ict	PROPN
cjfa-30360	48	2	are	be	AUX
cjfa-30360	48	3	devices	device	NOUN
cjfa-30360	48	4	,	,	PUNCT
cjfa-30360	48	5	tools	tool	NOUN
cjfa-30360	48	6	,	,	PUNCT
cjfa-30360	48	7	and	and	CCONJ
cjfa-30360	48	8	resources	resource	NOUN
cjfa-30360	48	9	adopted	adopt	VERB
cjfa-30360	48	10	to	to	PART
cjfa-30360	48	11	communicate	communicate	VERB
cjfa-30360	48	12	,	,	PUNCT
cjfa-30360	48	13	create	create	VERB
cjfa-30360	48	14	,	,	PUNCT
cjfa-30360	48	15	share	share	NOUN
cjfa-30360	48	16	manage	manage	VERB
cjfa-30360	48	17	,	,	PUNCT
cjfa-30360	48	18	and	and	CCONJ
cjfa-30360	48	19	circulate	circulate	VERB
cjfa-30360	48	20	information	information	NOUN
cjfa-30360	48	21	.	.	PUNCT
cjfa-30360	49	1	these	these	PRON
cjfa-30360	49	2	include	include	VERB
cjfa-30360	49	3	hardware	hardware	NOUN
cjfa-30360	49	4	such	such	ADJ
cjfa-30360	49	5	as	as	ADP
cjfa-30360	49	6	modems	modem	NOUN
cjfa-30360	49	7	,	,	PUNCT
cjfa-30360	49	8	cell	cell	NOUN
cjfa-30360	49	9	phones	phone	NOUN
cjfa-30360	49	10	,	,	PUNCT
cjfa-30360	49	11	computers	computer	NOUN
cjfa-30360	49	12	,	,	PUNCT
cjfa-30360	49	13	software	software	NOUN
cjfa-30360	49	14	like	like	ADP
cjfa-30360	49	15	computer	computer	NOUN
cjfa-30360	49	16	programs	program	NOUN
cjfa-30360	49	17	,	,	PUNCT
cjfa-30360	49	18	applications	application	NOUN
cjfa-30360	49	19	in	in	ADP
cjfa-30360	49	20	mobile	mobile	ADJ
cjfa-30360	49	21	phone	phone	NOUN
cjfa-30360	49	22	,	,	PUNCT
cjfa-30360	49	23	and	and	CCONJ
cjfa-30360	49	24	networks	network	NOUN
cjfa-30360	49	25	such	such	ADJ
cjfa-30360	49	26	as	as	ADP
cjfa-30360	49	27	internet	internet	NOUN
cjfa-30360	49	28	,	,	PUNCT
cjfa-30360	49	29	wireless	wireless	ADJ
cjfa-30360	49	30	communications	communication	NOUN
cjfa-30360	49	31	.	.	PUNCT
cjfa-30360	50	1	these	these	PRON
cjfa-30360	50	2	are	be	AUX
cjfa-30360	50	3	principally	principally	ADV
cjfa-30360	50	4	concerned	concern	VERB
cjfa-30360	50	5	with	with	ADP
cjfa-30360	50	6	processing	processing	NOUN
cjfa-30360	50	7	,	,	PUNCT
cjfa-30360	50	8	purpose	purpose	NOUN
cjfa-30360	50	9	of	of	ADP
cjfa-30360	50	10	collecting	collect	VERB
cjfa-30360	50	11	,	,	PUNCT
cjfa-30360	50	12	storing	storing	NOUN
cjfa-30360	50	13	and	and	CCONJ
cjfa-30360	50	14	relevant	relevant	ADJ
cjfa-30360	50	15	information	information	NOUN
cjfa-30360	50	16	transmitting	transmit	VERB
cjfa-30360	50	17	to	to	PART
cjfa-30360	50	18	aid	aid	VERB
cjfa-30360	50	19	operations	operation	NOUN
cjfa-30360	50	20	of	of	ADP
cjfa-30360	50	21	management	management	NOUN
cjfa-30360	50	22	in	in	ADP
cjfa-30360	50	23	an	an	DET
cjfa-30360	50	24	organizations	organization	NOUN
cjfa-30360	50	25	(	(	PUNCT
cjfa-30360	50	26	adewoye	adewoye	NOUN
cjfa-30360	50	27	&	&	CCONJ
cjfa-30360	50	28	olaoye	olaoye	NOUN
cjfa-30360	50	29	,	,	PUNCT
cjfa-30360	50	30	2014	2014	NUM
cjfa-30360	50	31	)	)	PUNCT
cjfa-30360	50	32	.	.	PUNCT
cjfa-30360	51	1	this	this	PRON
cjfa-30360	51	2	clearly	clearly	ADV
cjfa-30360	51	3	suggests	suggest	VERB
cjfa-30360	51	4	that	that	SCONJ
cjfa-30360	51	5	ict	ict	PROPN
cjfa-30360	51	6	encompasses	encompass	VERB
cjfa-30360	51	7	the	the	DET
cjfa-30360	51	8	involvement	involvement	NOUN
cjfa-30360	51	9	of	of	ADP
cjfa-30360	51	10	electronic	electronic	ADJ
cjfa-30360	51	11	tools	tool	NOUN
cjfa-30360	51	12	and	and	CCONJ
cjfa-30360	51	13	devices	device	NOUN
cjfa-30360	51	14	which	which	PRON
cjfa-30360	51	15	need	need	VERB
cjfa-30360	51	16	command	command	NOUN
cjfa-30360	51	17	and	and	CCONJ
cjfa-30360	51	18	input	input	NOUN
cjfa-30360	51	19	to	to	PART
cjfa-30360	51	20	operate	operate	VERB
cjfa-30360	51	21	.	.	PUNCT
cjfa-30360	52	1	this	this	PRON
cjfa-30360	52	2	also	also	ADV
cjfa-30360	52	3	fetches	fetch	VERB
cjfa-30360	52	4	the	the	DET
cjfa-30360	52	5	advantages	advantage	NOUN
cjfa-30360	52	6	of	of	ADP
cjfa-30360	52	7	delivery	delivery	NOUN
cjfa-30360	52	8	information	information	NOUN
cjfa-30360	52	9	through	through	ADP
cjfa-30360	52	10	technological	technological	ADJ
cjfa-30360	52	11	means	mean	NOUN
cjfa-30360	52	12	.	.	PUNCT
cjfa-30360	53	1	collins	collins	PROPN
cjfa-30360	53	2	(	(	PUNCT
cjfa-30360	53	3	2005	2005	NUM
cjfa-30360	53	4	)	)	PUNCT
cjfa-30360	53	5	defined	define	VERB
cjfa-30360	53	6	ict	ict	NOUN
cjfa-30360	53	7	as	as	ADP
cjfa-30360	53	8	equally	equally	ADV
cjfa-30360	53	9	a	a	DET
cjfa-30360	53	10	submission	submission	NOUN
cjfa-30360	53	11	of	of	ADP
cjfa-30360	53	12	applied	apply	VERB
cjfa-30360	53	13	science	science	NOUN
cjfa-30360	53	14	to	to	ADP
cjfa-30360	53	15	commerce	commerce	PROPN
cjfa-30360	53	16	,	,	PUNCT
cjfa-30360	53	17	technical	technical	ADJ
cjfa-30360	53	18	method	method	NOUN
cjfa-30360	53	19	,	,	PUNCT
cjfa-30360	53	20	industry	industry	NOUN
cjfa-30360	53	21	,	,	PUNCT
cjfa-30360	53	22	knowledge	knowledge	NOUN
cjfa-30360	53	23	and	and	CCONJ
cjfa-30360	53	24	skills	skill	NOUN
cjfa-30360	53	25	.	.	PUNCT
cjfa-30360	54	1	the	the	DET
cjfa-30360	54	2	major	major	ADJ
cjfa-30360	54	3	motives	motive	NOUN
cjfa-30360	54	4	for	for	SCONJ
cjfa-30360	54	5	nigeria	nigeria	PRON
cjfa-30360	54	6	to	to	PART
cjfa-30360	54	7	levy	levy	VERB
cjfa-30360	54	8	tax	tax	NOUN
cjfa-30360	54	9	are	be	AUX
cjfa-30360	54	10	to	to	PART
cjfa-30360	54	11	raise	raise	VERB
cjfa-30360	54	12	income	income	NOUN
cjfa-30360	54	13	disposition	disposition	NOUN
cjfa-30360	54	14	of	of	ADP
cjfa-30360	54	15	financing	financing	NOUN
cjfa-30360	54	16	infrastructure	infrastructure	NOUN
cjfa-30360	54	17	,	,	PUNCT
cjfa-30360	54	18	education	education	NOUN
cjfa-30360	54	19	,	,	PUNCT
cjfa-30360	54	20	social	social	ADJ
cjfa-30360	54	21	services	service	NOUN
cjfa-30360	54	22	such	such	ADJ
cjfa-30360	54	23	as	as	ADP
cjfa-30360	54	24	defense	defense	NOUN
cjfa-30360	54	25	,	,	PUNCT
cjfa-30360	54	26	law	law	NOUN
cjfa-30360	54	27	and	and	CCONJ
cjfa-30360	54	28	order	order	NOUN
cjfa-30360	54	29	,	,	PUNCT
cjfa-30360	54	30	health	health	NOUN
cjfa-30360	54	31	,	,	PUNCT
cjfa-30360	54	32	and	and	CCONJ
cjfa-30360	54	33	second	second	ADJ
cjfa-30360	54	34	,	,	PUNCT
cjfa-30360	54	35	to	to	PART
cjfa-30360	54	36	rise	rise	VERB
cjfa-30360	54	37	share	share	NOUN
cjfa-30360	54	38	of	of	ADP
cjfa-30360	54	39	the	the	DET
cjfa-30360	54	40	national	national	ADJ
cjfa-30360	54	41	cake	cake	NOUN
cjfa-30360	54	42	dispense	dispense	NOUN
cjfa-30360	54	43	to	to	ADP
cjfa-30360	54	44	the	the	DET
cjfa-30360	54	45	poor	poor	ADJ
cjfa-30360	54	46	;	;	PUNCT
cjfa-30360	54	47	to	to	PART
cjfa-30360	54	48	boost	boost	VERB
cjfa-30360	54	49	investment	investment	NOUN
cjfa-30360	54	50	;	;	PUNCT
cjfa-30360	54	51	and	and	CCONJ
cjfa-30360	54	52	to	to	PART
cjfa-30360	54	53	defend	defend	VERB
cjfa-30360	54	54	infant	infant	NOUN
cjfa-30360	54	55	industries	industry	NOUN
cjfa-30360	54	56	on	on	ADP
cjfa-30360	54	57	local	local	ADJ
cjfa-30360	54	58	products	product	NOUN
cjfa-30360	54	59	via	via	ADP
cjfa-30360	54	60	heavy	heavy	ADJ
cjfa-30360	54	61	taxes	taxis	NOUN
cjfa-30360	54	62	on	on	ADP
cjfa-30360	54	63	needless	needless	ADJ
cjfa-30360	54	64	imports	import	NOUN
cjfa-30360	54	65	.	.	PUNCT
cjfa-30360	55	1	ict	ict	NOUN
cjfa-30360	55	2	enhances	enhance	VERB
cjfa-30360	55	3	performance	performance	NOUN
cjfa-30360	55	4	in	in	ADP
cjfa-30360	55	5	revenue	revenue	NOUN
cjfa-30360	55	6	generation	generation	NOUN
cjfa-30360	55	7	and	and	CCONJ
cjfa-30360	55	8	administrations	administration	NOUN
cjfa-30360	55	9	by	by	ADP
cjfa-30360	55	10	reducing	reduce	VERB
cjfa-30360	55	11	processing	processing	NOUN
cjfa-30360	55	12	times	time	NOUN
cjfa-30360	55	13	and	and	CCONJ
cjfa-30360	55	14	human	human	ADJ
cjfa-30360	55	15	error	error	NOUN
cjfa-30360	55	16	,	,	PUNCT
cjfa-30360	55	17	providing	provide	VERB
cjfa-30360	55	18	available	available	ADJ
cjfa-30360	55	19	accessible	accessible	ADJ
cjfa-30360	55	20	data	datum	NOUN
cjfa-30360	55	21	for	for	ADP
cjfa-30360	55	22	tax	tax	NOUN
cjfa-30360	55	23	personnel	personnel	NOUN
cjfa-30360	55	24	,	,	PUNCT
cjfa-30360	55	25	encouraging	encourage	VERB
cjfa-30360	55	26	voluntary	voluntary	ADJ
cjfa-30360	55	27	compliance	compliance	NOUN
cjfa-30360	55	28	which	which	PRON
cjfa-30360	55	29	invariably	invariably	ADV
cjfa-30360	55	30	minimizing	minimize	VERB
cjfa-30360	55	31	tax	tax	NOUN
cjfa-30360	55	32	elusion	elusion	NOUN
cjfa-30360	55	33	and	and	CCONJ
cjfa-30360	55	34	avoidance	avoidance	NOUN
cjfa-30360	55	35	,	,	PUNCT
cjfa-30360	55	36	and	and	CCONJ
cjfa-30360	55	37	aiding	aid	VERB
cjfa-30360	55	38	strong	strong	ADJ
cjfa-30360	55	39	decision	decision	NOUN
cjfa-30360	55	40	making	making	NOUN
cjfa-30360	55	41	.	.	PUNCT
cjfa-30360	56	1	the	the	DET
cjfa-30360	56	2	nigeria	nigeria	PROPN
cjfa-30360	56	3	tax	tax	PROPN
cjfa-30360	56	4	administration	administration	NOUN
cjfa-30360	56	5	has	have	AUX
cjfa-30360	56	6	been	be	AUX
cjfa-30360	56	7	computerized	computerize	VERB
cjfa-30360	56	8	which	which	PRON
cjfa-30360	56	9	also	also	ADV
cjfa-30360	56	10	encompassed	encompass	VERB
cjfa-30360	56	11	electronic	electronic	ADJ
cjfa-30360	56	12	processes	process	NOUN
cjfa-30360	56	13	and	and	CCONJ
cjfa-30360	56	14	tailored	tailor	VERB
cjfa-30360	56	15	made	make	VERB
cjfa-30360	56	16	projects	project	NOUN
cjfa-30360	56	17	to	to	PART
cjfa-30360	56	18	focus	focus	VERB
cjfa-30360	56	19	specified	specified	ADJ
cjfa-30360	56	20	areas	area	NOUN
cjfa-30360	56	21	in	in	ADP
cjfa-30360	56	22	tax	tax	NOUN
cjfa-30360	56	23	system	system	NOUN
cjfa-30360	56	24	like	like	ADP
cjfa-30360	56	25	tin	tin	NOUN
cjfa-30360	56	26	project	project	NOUN
cjfa-30360	56	27	is	be	AUX
cjfa-30360	56	28	an	an	DET
cjfa-30360	56	29	automated	automate	VERB
cjfa-30360	56	30	tax	tax	NOUN
cjfa-30360	56	31	identification	identification	NOUN
cjfa-30360	56	32	to	to	ADP
cjfa-30360	56	33	every	every	DET
cjfa-30360	56	34	taxable	taxable	ADJ
cjfa-30360	56	35	creature	creature	NOUN
cjfa-30360	56	36	in	in	ADP
cjfa-30360	56	37	nigeria	nigeria	PROPN
cjfa-30360	56	38	.	.	PUNCT
cjfa-30360	57	1	the	the	DET
cjfa-30360	57	2	impact	impact	NOUN
cjfa-30360	57	3	of	of	ADP
cjfa-30360	57	4	ict	ict	PROPN
cjfa-30360	57	5	on	on	ADP
cjfa-30360	57	6	taxation	taxation	NOUN
cjfa-30360	57	7	:	:	PUNCT
cjfa-30360	57	8	evidence	evidence	NOUN
cjfa-30360	57	9	from	from	ADP
cjfa-30360	57	10	oyo	oyo	NOUN
cjfa-30360	57	11	state	state	NOUN
cjfa-30360	57	12	11	11	NUM
cjfa-30360	57	13	this	this	DET
cjfa-30360	57	14	project	project	NOUN
cjfa-30360	57	15	assisted	assist	VERB
cjfa-30360	57	16	the	the	DET
cjfa-30360	57	17	progress	progress	NOUN
cjfa-30360	57	18	of	of	ADP
cjfa-30360	57	19	tax	tax	NOUN
cjfa-30360	57	20	database	database	NOUN
cjfa-30360	57	21	by	by	ADP
cjfa-30360	57	22	connecting	connect	VERB
cjfa-30360	57	23	major	major	ADJ
cjfa-30360	57	24	stakeholders	stakeholder	NOUN
cjfa-30360	57	25	and	and	CCONJ
cjfa-30360	57	26	all	all	DET
cjfa-30360	57	27	revenue	revenue	NOUN
cjfa-30360	57	28	authorities	authority	NOUN
cjfa-30360	57	29	together	together	ADV
cjfa-30360	57	30	in	in	ADP
cjfa-30360	57	31	the	the	DET
cjfa-30360	57	32	country	country	NOUN
cjfa-30360	57	33	.	.	PUNCT
cjfa-30360	58	1	joint	joint	ADJ
cjfa-30360	58	2	tax	tax	NOUN
cjfa-30360	58	3	board	board	NOUN
cjfa-30360	58	4	overseen	oversee	VERB
cjfa-30360	58	5	the	the	DET
cjfa-30360	58	6	project	project	NOUN
cjfa-30360	58	7	but	but	CCONJ
cjfa-30360	58	8	financed	finance	VERB
cjfa-30360	58	9	by	by	ADP
cjfa-30360	58	10	the	the	DET
cjfa-30360	58	11	state	state	NOUN
cjfa-30360	58	12	and	and	CCONJ
cjfa-30360	58	13	federal	federal	ADJ
cjfa-30360	58	14	government	government	NOUN
cjfa-30360	58	15	of	of	ADP
cjfa-30360	58	16	nigeria	nigeria	PROPN
cjfa-30360	58	17	(	(	PUNCT
cjfa-30360	58	18	fgn	fgn	PROPN
cjfa-30360	58	19	)	)	PUNCT
cjfa-30360	58	20	.	.	PUNCT
cjfa-30360	59	1	the	the	DET
cjfa-30360	59	2	project	project	NOUN
cjfa-30360	59	3	–	–	PUNCT
cjfa-30360	59	4	tinis	tinis	VERB
cjfa-30360	59	5	a	a	DET
cjfa-30360	59	6	reliable	reliable	ADJ
cjfa-30360	59	7	and	and	CCONJ
cjfa-30360	59	8	technological	technological	ADJ
cjfa-30360	59	9	way	way	NOUN
cjfa-30360	59	10	that	that	PRON
cjfa-30360	59	11	forcing	force	VERB
cjfa-30360	59	12	every	every	DET
cjfa-30360	59	13	taxpayers	taxpayer	NOUN
cjfa-30360	59	14	in	in	ADP
cjfa-30360	59	15	nigeria	nigeria	PROPN
cjfa-30360	59	16	into	into	ADP
cjfa-30360	59	17	tax	tax	NOUN
cjfa-30360	59	18	net	net	NOUN
cjfa-30360	59	19	.	.	PUNCT
cjfa-30360	60	1	the	the	DET
cjfa-30360	60	2	registration	registration	NOUN
cjfa-30360	60	3	of	of	ADP
cjfa-30360	60	4	tin	tin	NOUN
cjfa-30360	60	5	captures	capture	NOUN
cjfa-30360	60	6	all	all	DET
cjfa-30360	60	7	the	the	DET
cjfa-30360	60	8	assets	asset	NOUN
cjfa-30360	60	9	,	,	PUNCT
cjfa-30360	60	10	properties	property	NOUN
cjfa-30360	60	11	,	,	PUNCT
cjfa-30360	60	12	biometric	biometric	ADJ
cjfa-30360	60	13	,	,	PUNCT
cjfa-30360	60	14	and	and	CCONJ
cjfa-30360	60	15	bio	bio	PROPN
cjfa-30360	60	16	data	data	PROPN
cjfa-30360	60	17	,	,	PUNCT
cjfa-30360	60	18	fingerprints	fingerprint	VERB
cjfa-30360	60	19	details	detail	NOUN
cjfa-30360	60	20	of	of	ADP
cjfa-30360	60	21	the	the	DET
cjfa-30360	60	22	taxable	taxable	ADJ
cjfa-30360	60	23	persons	person	NOUN
cjfa-30360	60	24	to	to	PART
cjfa-30360	60	25	ensure	ensure	VERB
cjfa-30360	60	26	maximum	maximum	ADJ
cjfa-30360	60	27	accuracy	accuracy	NOUN
cjfa-30360	60	28	of	of	ADP
cjfa-30360	60	29	uniqueness	uniqueness	NOUN
cjfa-30360	60	30	.	.	PUNCT
cjfa-30360	61	1	precautionary	precautionary	ADJ
cjfa-30360	61	2	measures	measure	NOUN
cjfa-30360	61	3	such	such	ADJ
cjfa-30360	61	4	as	as	ADP
cjfa-30360	61	5	contact	contact	NOUN
cjfa-30360	61	6	management	management	NOUN
cjfa-30360	61	7	and	and	CCONJ
cjfa-30360	61	8	disaster	disaster	NOUN
cjfa-30360	61	9	recovery	recovery	NOUN
cjfa-30360	61	10	centers	center	NOUN
cjfa-30360	61	11	are	be	AUX
cjfa-30360	61	12	organized	organize	VERB
cjfa-30360	61	13	and	and	CCONJ
cjfa-30360	61	14	make	make	VERB
cjfa-30360	61	15	available	available	ADJ
cjfa-30360	61	16	to	to	PART
cjfa-30360	61	17	reduce	reduce	VERB
cjfa-30360	61	18	project	project	NOUN
cjfa-30360	61	19	outright	outright	ADJ
cjfa-30360	61	20	failure	failure	NOUN
cjfa-30360	61	21	and	and	CCONJ
cjfa-30360	61	22	interruption	interruption	NOUN
cjfa-30360	61	23	.	.	PUNCT
cjfa-30360	62	1	it	it	PRON
cjfa-30360	62	2	is	be	AUX
cjfa-30360	62	3	made	make	VERB
cjfa-30360	62	4	compulsory	compulsory	ADJ
cjfa-30360	62	5	for	for	ADP
cjfa-30360	62	6	any	any	DET
cjfa-30360	62	7	corporate	corporate	ADJ
cjfa-30360	62	8	entity	entity	NOUN
cjfa-30360	62	9	,	,	PUNCT
cjfa-30360	62	10	registered	register	VERB
cjfa-30360	62	11	organizations	organization	NOUN
cjfa-30360	62	12	,	,	PUNCT
cjfa-30360	62	13	people	people	NOUN
cjfa-30360	62	14	and	and	CCONJ
cjfa-30360	62	15	individual	individual	NOUN
cjfa-30360	62	16	that	that	PRON
cjfa-30360	62	17	intend	intend	VERB
cjfa-30360	62	18	to	to	ADP
cjfa-30360	62	19	lunch	lunch	NOUN
cjfa-30360	62	20	vibrant	vibrant	ADJ
cjfa-30360	62	21	operations	operation	NOUN
cjfa-30360	62	22	like	like	ADP
cjfa-30360	62	23	award	award	NOUN
cjfa-30360	62	24	of	of	ADP
cjfa-30360	62	25	contract	contract	NOUN
cjfa-30360	62	26	opening	opening	NOUN
cjfa-30360	62	27	of	of	ADP
cjfa-30360	62	28	bank	bank	NOUN
cjfa-30360	62	29	account	account	VERB
cjfa-30360	62	30	through	through	ADP
cjfa-30360	62	31	tin	tin	NOUN
cjfa-30360	62	32	which	which	PRON
cjfa-30360	62	33	absolutely	absolutely	ADV
cjfa-30360	62	34	reduce	reduce	VERB
cjfa-30360	62	35	the	the	DET
cjfa-30360	62	36	occurrence	occurrence	NOUN
cjfa-30360	62	37	of	of	ADP
cjfa-30360	62	38	tax	tax	NOUN
cjfa-30360	62	39	evasion	evasion	NOUN
cjfa-30360	62	40	.	.	PUNCT
cjfa-30360	63	1	■	■	PUNCT
cjfa-30360	63	2	project	project	NOUN
cjfa-30360	63	3	fact	fact	NOUN
cjfa-30360	63	4	is	be	AUX
cjfa-30360	63	5	a	a	DET
cjfa-30360	63	6	unified	unified	ADJ
cjfa-30360	63	7	electronic	electronic	ADJ
cjfa-30360	63	8	method	method	NOUN
cjfa-30360	63	9	of	of	ADP
cjfa-30360	63	10	tax	tax	NOUN
cjfa-30360	63	11	payment	payment	NOUN
cjfa-30360	63	12	,	,	PUNCT
cjfa-30360	63	13	tax	tax	NOUN
cjfa-30360	63	14	registration	registration	NOUN
cjfa-30360	63	15	,	,	PUNCT
cjfa-30360	63	16	and	and	CCONJ
cjfa-30360	63	17	accounting	accounting	NOUN
cjfa-30360	63	18	.	.	PUNCT
cjfa-30360	64	1	■	■	PUNCT
cjfa-30360	64	2	itas	ita	NOUN
cjfa-30360	64	3	(	(	PUNCT
cjfa-30360	64	4	integrated	integrated	ADJ
cjfa-30360	64	5	tax	tax	NOUN
cjfa-30360	64	6	administration	administration	NOUN
cjfa-30360	64	7	system	system	NOUN
cjfa-30360	64	8	)	)	PUNCT
cjfa-30360	64	9	includes	include	VERB
cjfa-30360	64	10	computerized	computerized	ADJ
cjfa-30360	64	11	finance	finance	NOUN
cjfa-30360	64	12	and	and	CCONJ
cjfa-30360	64	13	accounts	account	NOUN
cjfa-30360	64	14	functions	function	NOUN
cjfa-30360	64	15	with	with	ADP
cjfa-30360	64	16	tax	tax	NOUN
cjfa-30360	64	17	clearance	clearance	NOUN
cjfa-30360	64	18	,	,	PUNCT
cjfa-30360	64	19	computerized	computerized	ADJ
cjfa-30360	64	20	reengineering	reengineering	NOUN
cjfa-30360	64	21	system	system	NOUN
cjfa-30360	64	22	,	,	PUNCT
cjfa-30360	64	23	management	management	NOUN
cjfa-30360	64	24	business	business	NOUN
cjfa-30360	64	25	process	process	NOUN
cjfa-30360	64	26	,	,	PUNCT
cjfa-30360	64	27	systems	system	NOUN
cjfa-30360	64	28	development	development	NOUN
cjfa-30360	64	29	.	.	PUNCT
cjfa-30360	65	1	dzidonu	dzidonu	NOUN
cjfa-30360	65	2	(	(	PUNCT
cjfa-30360	65	3	2012	2012	NUM
cjfa-30360	65	4	)	)	PUNCT
cjfa-30360	65	5	enumerated	enumerate	VERB
cjfa-30360	65	6	the	the	DET
cjfa-30360	65	7	imperative	imperative	ADJ
cjfa-30360	65	8	value	value	NOUN
cjfa-30360	65	9	of	of	ADP
cjfa-30360	65	10	using	use	VERB
cjfa-30360	65	11	ict	ict	PROPN
cjfa-30360	65	12	to	to	PART
cjfa-30360	65	13	succeed	succeed	VERB
cjfa-30360	65	14	as	as	SCONJ
cjfa-30360	65	15	include	include	VERB
cjfa-30360	65	16	:	:	PUNCT
cjfa-30360	65	17	■	■	PUNCT
cjfa-30360	65	18	there	there	PRON
cjfa-30360	65	19	is	be	VERB
cjfa-30360	65	20	an	an	DET
cjfa-30360	65	21	improvement	improvement	NOUN
cjfa-30360	65	22	in	in	ADP
cjfa-30360	65	23	collection	collection	NOUN
cjfa-30360	65	24	of	of	ADP
cjfa-30360	65	25	tax	tax	NOUN
cjfa-30360	65	26	amount	amount	NOUN
cjfa-30360	65	27	by	by	ADP
cjfa-30360	65	28	the	the	DET
cjfa-30360	65	29	authorities	authority	NOUN
cjfa-30360	65	30	.	.	PUNCT
cjfa-30360	66	1	administrative	administrative	ADJ
cjfa-30360	66	2	monitoring	monitoring	NOUN
cjfa-30360	66	3	,	,	PUNCT
cjfa-30360	66	4	effective	effective	ADJ
cjfa-30360	66	5	,	,	PUNCT
cjfa-30360	66	6	productive	productive	ADJ
cjfa-30360	66	7	and	and	CCONJ
cjfa-30360	66	8	efficient	efficient	ADJ
cjfa-30360	66	9	tax	tax	NOUN
cjfa-30360	66	10	service	service	NOUN
cjfa-30360	66	11	delivery	delivery	NOUN
cjfa-30360	66	12	,	,	PUNCT
cjfa-30360	66	13	decline	decline	VERB
cjfa-30360	66	14	cost	cost	NOUN
cjfa-30360	66	15	of	of	ADP
cjfa-30360	66	16	administration	administration	NOUN
cjfa-30360	66	17	,	,	PUNCT
cjfa-30360	66	18	transactional	transactional	ADJ
cjfa-30360	66	19	costs	cost	NOUN
cjfa-30360	66	20	and	and	CCONJ
cjfa-30360	66	21	operational	operational	ADJ
cjfa-30360	66	22	of	of	ADP
cjfa-30360	66	23	public	public	ADJ
cjfa-30360	66	24	,	,	PUNCT
cjfa-30360	66	25	provision	provision	NOUN
cjfa-30360	66	26	of	of	ADP
cjfa-30360	66	27	accessed	access	VERB
cjfa-30360	66	28	information	information	NOUN
cjfa-30360	66	29	are	be	AUX
cjfa-30360	66	30	improved	improve	VERB
cjfa-30360	66	31	at	at	ADP
cjfa-30360	66	32	a	a	DET
cjfa-30360	66	33	cheap	cheap	ADJ
cjfa-30360	66	34	cost	cost	NOUN
cjfa-30360	66	35	.	.	PUNCT
cjfa-30360	67	1	■	■	PUNCT
cjfa-30360	67	2	efficient	efficient	ADJ
cjfa-30360	67	3	digital	digital	ADJ
cjfa-30360	67	4	tax	tax	NOUN
cjfa-30360	67	5	system	system	NOUN
cjfa-30360	67	6	would	would	AUX
cjfa-30360	67	7	increase	increase	VERB
cjfa-30360	67	8	the	the	DET
cjfa-30360	67	9	efficiency	efficiency	NOUN
cjfa-30360	67	10	of	of	ADP
cjfa-30360	67	11	government	government	NOUN
cjfa-30360	67	12	-	-	PUNCT
cjfa-30360	67	13	to	to	ADP
cjfa-30360	67	14	-	-	PUNCT
cjfa-30360	67	15	citizen	citizen	NOUN
cjfa-30360	67	16	(	(	PUNCT
cjfa-30360	67	17	g2c	g2c	NOUN
cjfa-30360	67	18	)	)	PUNCT
cjfa-30360	67	19	service	service	NOUN
cjfa-30360	67	20	.	.	PUNCT
cjfa-30360	68	1	when	when	SCONJ
cjfa-30360	68	2	the	the	DET
cjfa-30360	68	3	taxation	taxation	NOUN
cjfa-30360	68	4	activities	activity	NOUN
cjfa-30360	68	5	are	be	AUX
cjfa-30360	68	6	digitally	digitally	ADV
cjfa-30360	68	7	born	bear	VERB
cjfa-30360	68	8	,	,	PUNCT
cjfa-30360	68	9	it	it	PRON
cjfa-30360	68	10	improves	improve	VERB
cjfa-30360	68	11	the	the	DET
cjfa-30360	68	12	chances	chance	NOUN
cjfa-30360	68	13	of	of	ADP
cjfa-30360	68	14	good	good	ADJ
cjfa-30360	68	15	governance	governance	NOUN
cjfa-30360	68	16	as	as	SCONJ
cjfa-30360	68	17	all	all	DET
cjfa-30360	68	18	the	the	DET
cjfa-30360	68	19	information	information	NOUN
cjfa-30360	68	20	regarding	regard	VERB
cjfa-30360	68	21	the	the	DET
cjfa-30360	68	22	tax	tax	NOUN
cjfa-30360	68	23	compliances	compliance	NOUN
cjfa-30360	68	24	are	be	AUX
cjfa-30360	68	25	obvious	obvious	ADJ
cjfa-30360	68	26	and	and	CCONJ
cjfa-30360	68	27	accessible	accessible	ADJ
cjfa-30360	68	28	for	for	ADP
cjfa-30360	68	29	the	the	DET
cjfa-30360	68	30	authorities	authority	NOUN
cjfa-30360	68	31	.	.	PUNCT
cjfa-30360	69	1	■	■	PUNCT
cjfa-30360	69	2	henceforth	henceforth	ADV
cjfa-30360	69	3	the	the	DET
cjfa-30360	69	4	business	business	NOUN
cjfa-30360	69	5	principled	principle	VERB
cjfa-30360	69	6	practices	practice	NOUN
cjfa-30360	69	7	on	on	ADP
cjfa-30360	69	8	tax	tax	NOUN
cjfa-30360	69	9	payment	payment	NOUN
cjfa-30360	69	10	would	would	AUX
cjfa-30360	69	11	proliferate	proliferate	VERB
cjfa-30360	69	12	as	as	ADP
cjfa-30360	69	13	a	a	DET
cjfa-30360	69	14	result	result	NOUN
cjfa-30360	69	15	.	.	PUNCT
cjfa-30360	70	1	it	it	PRON
cjfa-30360	70	2	is	be	AUX
cjfa-30360	70	3	explicated	explicate	VERB
cjfa-30360	70	4	that	that	DET
cjfa-30360	70	5	tax	tax	NOUN
cjfa-30360	70	6	digitalization	digitalization	NOUN
cjfa-30360	70	7	would	would	AUX
cjfa-30360	70	8	upsurge	upsurge	VERB
cjfa-30360	70	9	the	the	DET
cjfa-30360	70	10	accountability	accountability	NOUN
cjfa-30360	70	11	of	of	ADP
cjfa-30360	70	12	both	both	CCONJ
cjfa-30360	70	13	the	the	DET
cjfa-30360	70	14	tax	tax	NOUN
cjfa-30360	70	15	payer	payer	NOUN
cjfa-30360	70	16	and	and	CCONJ
cjfa-30360	70	17	the	the	DET
cjfa-30360	70	18	government	government	NOUN
cjfa-30360	70	19	to	to	PART
cjfa-30360	70	20	be	be	AUX
cjfa-30360	70	21	obliged	oblige	VERB
cjfa-30360	70	22	to	to	AUX
cjfa-30360	70	23	both	both	PRON
cjfa-30360	70	24	pay	pay	VERB
cjfa-30360	70	25	the	the	DET
cjfa-30360	70	26	tax	tax	NOUN
cjfa-30360	70	27	and	and	CCONJ
cjfa-30360	70	28	to	to	PART
cjfa-30360	70	29	give	give	VERB
cjfa-30360	70	30	an	an	DET
cjfa-30360	70	31	effective	effective	ADJ
cjfa-30360	70	32	service	service	NOUN
cjfa-30360	70	33	.	.	PUNCT
cjfa-30360	71	1	■	■	PUNCT
cjfa-30360	71	2	nevertheless	nevertheless	ADV
cjfa-30360	71	3	,	,	PUNCT
cjfa-30360	71	4	this	this	DET
cjfa-30360	71	5	practice	practice	NOUN
cjfa-30360	71	6	would	would	AUX
cjfa-30360	71	7	pave	pave	VERB
cjfa-30360	71	8	way	way	NOUN
cjfa-30360	71	9	to	to	PART
cjfa-30360	71	10	upsurge	upsurge	VERB
cjfa-30360	71	11	the	the	DET
cjfa-30360	71	12	worth	worth	NOUN
cjfa-30360	71	13	of	of	ADP
cjfa-30360	71	14	the	the	DET
cjfa-30360	71	15	service	service	NOUN
cjfa-30360	71	16	exhibited	exhibit	VERB
cjfa-30360	71	17	by	by	ADP
cjfa-30360	71	18	the	the	DET
cjfa-30360	71	19	authorities	authority	NOUN
cjfa-30360	71	20	and	and	CCONJ
cjfa-30360	71	21	likewise	likewise	ADV
cjfa-30360	71	22	possibility	possibility	NOUN
cjfa-30360	71	23	of	of	SCONJ
cjfa-30360	71	24	proclatajudeen	proclatajudeen	NOUN
cjfa-30360	71	25	adegbite	adegbite	ADP
cjfa-30360	71	26	,	,	PUNCT
cjfa-30360	71	27	mustapha	mustapha	PROPN
cjfa-30360	71	28	bojuwon	bojuwon	PROPN
cjfa-30360	71	29	,	,	PUNCT
cjfa-30360	71	30	adenike	adenike	ADP
cjfa-30360	71	31	adegbite12	adegbite12	NOUN
cjfa-30360	71	32	iming	iming	PROPN
cjfa-30360	71	33	fresh	fresh	ADJ
cjfa-30360	71	34	practice	practice	NOUN
cjfa-30360	71	35	would	would	AUX
cjfa-30360	71	36	increase	increase	VERB
cjfa-30360	71	37	(	(	PUNCT
cjfa-30360	71	38	heeks	heek	NOUN
cjfa-30360	71	39	,	,	PUNCT
cjfa-30360	71	40	2005	2005	NUM
cjfa-30360	71	41	)	)	PUNCT
cjfa-30360	71	42	.	.	PUNCT
cjfa-30360	72	1	e	e	X
cjfa-30360	72	2	-	-	NOUN
cjfa-30360	72	3	taxation	taxation	NOUN
cjfa-30360	72	4	is	be	AUX
cjfa-30360	72	5	considered	consider	VERB
cjfa-30360	72	6	as	as	ADP
cjfa-30360	72	7	the	the	DET
cjfa-30360	72	8	crucial	crucial	ADJ
cjfa-30360	72	9	tools	tool	NOUN
cjfa-30360	72	10	in	in	ADP
cjfa-30360	72	11	implementing	implement	VERB
cjfa-30360	72	12	e	e	NOUN
cjfa-30360	72	13	-	-	NOUN
cjfa-30360	72	14	government	government	NOUN
cjfa-30360	72	15	services	service	NOUN
cjfa-30360	72	16	.	.	PUNCT
cjfa-30360	73	1	■	■	PUNCT
cjfa-30360	73	2	importance	importance	NOUN
cjfa-30360	73	3	of	of	ADP
cjfa-30360	73	4	the	the	DET
cjfa-30360	73	5	it	it	PRON
cjfa-30360	73	6	usage	usage	NOUN
cjfa-30360	73	7	is	be	AUX
cjfa-30360	73	8	immeasurable	immeasurable	ADJ
cjfa-30360	73	9	regarding	regard	VERB
cjfa-30360	73	10	to	to	ADP
cjfa-30360	73	11	taxation	taxation	NOUN
cjfa-30360	73	12	,	,	PUNCT
cjfa-30360	73	13	some	some	PRON
cjfa-30360	73	14	of	of	ADP
cjfa-30360	73	15	the	the	DET
cjfa-30360	73	16	imperative	imperative	ADJ
cjfa-30360	73	17	benefits	benefit	NOUN
cjfa-30360	73	18	are	be	AUX
cjfa-30360	73	19	;	;	PUNCT
cjfa-30360	73	20	accelerate	accelerate	VERB
cjfa-30360	73	21	a	a	DET
cjfa-30360	73	22	reduction	reduction	NOUN
cjfa-30360	73	23	in	in	ADP
cjfa-30360	73	24	the	the	DET
cjfa-30360	73	25	managing	managing	NOUN
cjfa-30360	73	26	the	the	DET
cjfa-30360	73	27	overhead	overhead	ADJ
cjfa-30360	73	28	expenditure	expenditure	NOUN
cjfa-30360	73	29	of	of	ADP
cjfa-30360	73	30	government	government	NOUN
cjfa-30360	73	31	parastatals	parastatal	NOUN
cjfa-30360	73	32	saddle	saddle	VERB
cjfa-30360	73	33	with	with	ADP
cjfa-30360	73	34	tax	tax	NOUN
cjfa-30360	73	35	administration	administration	NOUN
cjfa-30360	73	36	,	,	PUNCT
cjfa-30360	73	37	immediate	immediate	ADJ
cjfa-30360	73	38	computation	computation	NOUN
cjfa-30360	73	39	and	and	CCONJ
cjfa-30360	73	40	preparation	preparation	NOUN
cjfa-30360	73	41	of	of	ADP
cjfa-30360	73	42	tax	tax	NOUN
cjfa-30360	73	43	liability	liability	NOUN
cjfa-30360	73	44	with	with	ADP
cjfa-30360	73	45	e	e	NOUN
cjfa-30360	73	46	-	-	NOUN
cjfa-30360	73	47	tax	tax	NOUN
cjfa-30360	73	48	calculator	calculator	NOUN
cjfa-30360	73	49	,	,	PUNCT
cjfa-30360	73	50	abridged	abridge	VERB
cjfa-30360	73	51	cost	cost	NOUN
cjfa-30360	73	52	of	of	ADP
cjfa-30360	73	53	registration	registration	NOUN
cjfa-30360	73	54	of	of	ADP
cjfa-30360	73	55	taxpayers	taxpayer	NOUN
cjfa-30360	73	56	and	and	CCONJ
cjfa-30360	73	57	prompt	prompt	ADJ
cjfa-30360	73	58	generation	generation	NOUN
cjfa-30360	73	59	of	of	ADP
cjfa-30360	73	60	tin	tin	NOUN
cjfa-30360	73	61	,	,	PUNCT
cjfa-30360	73	62	reduced	reduced	ADJ
cjfa-30360	73	63	staff	staff	NOUN
cjfa-30360	73	64	-	-	PUNCT
cjfa-30360	73	65	taxpayers	taxpayer	NOUN
cjfa-30360	73	66	conspiracy	conspiracy	NOUN
cjfa-30360	73	67	in	in	ADP
cjfa-30360	73	68	tax	tax	NOUN
cjfa-30360	73	69	liability	liability	NOUN
cjfa-30360	73	70	,	,	PUNCT
cjfa-30360	73	71	reduced	reduce	VERB
cjfa-30360	73	72	fraudulent	fraudulent	ADJ
cjfa-30360	73	73	activities	activity	NOUN
cjfa-30360	73	74	of	of	ADP
cjfa-30360	73	75	tax	tax	NOUN
cjfa-30360	73	76	collectors	collector	NOUN
cjfa-30360	73	77	as	as	ADP
cjfa-30360	73	78	regards	regard	NOUN
cjfa-30360	73	79	to	to	ADP
cjfa-30360	73	80	non	non	NOUN
cjfa-30360	73	81	transfer	transfer	NOUN
cjfa-30360	73	82	of	of	ADP
cjfa-30360	73	83	tax	tax	NOUN
cjfa-30360	73	84	acknowledged	acknowledge	VERB
cjfa-30360	73	85	from	from	ADP
cjfa-30360	73	86	taxpayers	taxpayer	NOUN
cjfa-30360	73	87	and	and	CCONJ
cjfa-30360	73	88	upsurge	upsurge	ADJ
cjfa-30360	73	89	government	government	NOUN
cjfa-30360	73	90	revenue	revenue	NOUN
cjfa-30360	73	91	because	because	SCONJ
cjfa-30360	73	92	of	of	ADP
cjfa-30360	73	93	drastically	drastically	ADV
cjfa-30360	73	94	decrease	decrease	VERB
cjfa-30360	73	95	in	in	ADP
cjfa-30360	73	96	corrupt	corrupt	ADJ
cjfa-30360	73	97	practices	practice	NOUN
cjfa-30360	73	98	and	and	CCONJ
cjfa-30360	73	99	expenses	expense	NOUN
cjfa-30360	73	100	such	such	ADJ
cjfa-30360	73	101	as	as	ADP
cjfa-30360	73	102	overhead	overhead	ADJ
cjfa-30360	73	103	,	,	PUNCT
cjfa-30360	73	104	transactional	transactional	ADJ
cjfa-30360	73	105	,	,	PUNCT
cjfa-30360	73	106	and	and	CCONJ
cjfa-30360	73	107	administrative	administrative	ADJ
cjfa-30360	73	108	.	.	PUNCT
cjfa-30360	74	1	■	■	PUNCT
cjfa-30360	74	2	the	the	DET
cjfa-30360	74	3	expected	expect	VERB
cjfa-30360	74	4	benefits	benefit	NOUN
cjfa-30360	74	5	of	of	ADP
cjfa-30360	74	6	employing	employ	VERB
cjfa-30360	74	7	an	an	DET
cjfa-30360	74	8	ict	ict	NOUN
cjfa-30360	74	9	system	system	NOUN
cjfa-30360	74	10	include	include	VERB
cjfa-30360	74	11	enhancements	enhancement	NOUN
cjfa-30360	74	12	in	in	ADP
cjfa-30360	74	13	productivity	productivity	NOUN
cjfa-30360	74	14	,	,	PUNCT
cjfa-30360	74	15	enormous	enormous	ADJ
cjfa-30360	74	16	accurateness	accurateness	NOUN
cjfa-30360	74	17	in	in	ADP
cjfa-30360	74	18	information	information	NOUN
cjfa-30360	74	19	and	and	CCONJ
cjfa-30360	74	20	improvement	improvement	NOUN
cjfa-30360	74	21	in	in	ADP
cjfa-30360	74	22	profit	profit	NOUN
cjfa-30360	74	23	performance	performance	NOUN
cjfa-30360	74	24	,	,	PUNCT
cjfa-30360	74	25	and	and	CCONJ
cjfa-30360	74	26	(	(	PUNCT
cjfa-30360	74	27	adewoye	adewoye	NOUN
cjfa-30360	74	28	,	,	PUNCT
cjfa-30360	74	29	ademola	ademola	NOUN
cjfa-30360	74	30	,	,	PUNCT
cjfa-30360	74	31	afolabi	afolabi	NOUN
cjfa-30360	74	32	&	&	CCONJ
cjfa-30360	74	33	oyeleye	oyeleye	NOUN
cjfa-30360	74	34	,	,	PUNCT
cjfa-30360	74	35	2013	2013	NUM
cjfa-30360	74	36	)	)	PUNCT
cjfa-30360	74	37	.	.	PUNCT
cjfa-30360	75	1	productivity	productivity	NOUN
cjfa-30360	75	2	normally	normally	ADV
cjfa-30360	75	3	progressed	progress	VERB
cjfa-30360	75	4	in	in	ADP
cjfa-30360	75	5	the	the	DET
cjfa-30360	75	6	state	state	NOUN
cjfa-30360	75	7	that	that	SCONJ
cjfa-30360	75	8	espousing	espouse	VERB
cjfa-30360	75	9	information	information	NOUN
cjfa-30360	75	10	technology	technology	NOUN
cjfa-30360	75	11	(	(	PUNCT
cjfa-30360	75	12	adewoye	adewoye	NOUN
cjfa-30360	75	13	&	&	CCONJ
cjfa-30360	75	14	olaoye	olaoye	NOUN
cjfa-30360	75	15	,	,	PUNCT
cjfa-30360	75	16	2014	2014	NUM
cjfa-30360	75	17	)	)	PUNCT
cjfa-30360	75	18	.	.	PUNCT
cjfa-30360	76	1	by	by	ADP
cjfa-30360	76	2	benefit	benefit	NOUN
cjfa-30360	76	3	of	of	ADP
cjfa-30360	76	4	adopting	adopt	VERB
cjfa-30360	76	5	ict	ict	PROPN
cjfa-30360	76	6	,	,	PUNCT
cjfa-30360	76	7	tax	tax	NOUN
cjfa-30360	76	8	revenue	revenue	NOUN
cjfa-30360	76	9	has	have	AUX
cjfa-30360	76	10	recorded	record	VERB
cjfa-30360	76	11	a	a	DET
cjfa-30360	76	12	stupendous	stupendous	ADJ
cjfa-30360	76	13	achievements	achievement	NOUN
cjfa-30360	76	14	.	.	PUNCT
cjfa-30360	77	1	ict	ict	PROPN
cjfa-30360	77	2	has	have	AUX
cjfa-30360	77	3	contributed	contribute	VERB
cjfa-30360	77	4	to	to	ADP
cjfa-30360	77	5	the	the	DET
cjfa-30360	77	6	progress	progress	NOUN
cjfa-30360	77	7	in	in	ADP
cjfa-30360	77	8	taxation	taxation	NOUN
cjfa-30360	77	9	by	by	ADP
cjfa-30360	77	10	swifting	swifte	VERB
cjfa-30360	77	11	administrative	administrative	ADJ
cjfa-30360	77	12	processes	process	NOUN
cjfa-30360	77	13	,	,	PUNCT
cjfa-30360	77	14	persistent	persistent	ADJ
cjfa-30360	77	15	increase	increase	NOUN
cjfa-30360	77	16	of	of	ADP
cjfa-30360	77	17	revenue	revenue	NOUN
cjfa-30360	77	18	,	,	PUNCT
cjfa-30360	77	19	taxpayers	taxpayer	NOUN
cjfa-30360	77	20	monitoring	monitor	VERB
cjfa-30360	77	21	including	include	VERB
cjfa-30360	77	22	penalties	penalty	NOUN
cjfa-30360	77	23	and	and	CCONJ
cjfa-30360	77	24	interests	interest	NOUN
cjfa-30360	77	25	.	.	PUNCT
cjfa-30360	78	1	it	it	PRON
cjfa-30360	78	2	also	also	ADV
cjfa-30360	78	3	enhanced	enhance	VERB
cjfa-30360	78	4	data	datum	NOUN
cjfa-30360	78	5	security	security	NOUN
cjfa-30360	78	6	,	,	PUNCT
cjfa-30360	78	7	transparency	transparency	NOUN
cjfa-30360	78	8	processes	process	NOUN
cjfa-30360	78	9	,	,	PUNCT
cjfa-30360	78	10	and	and	CCONJ
cjfa-30360	78	11	efficiency	efficiency	NOUN
cjfa-30360	78	12	,	,	PUNCT
cjfa-30360	78	13	relief	relief	NOUN
cjfa-30360	78	14	of	of	ADP
cjfa-30360	78	15	staff	staff	NOUN
cjfa-30360	78	16	from	from	ADP
cjfa-30360	78	17	fruitless	fruitless	ADJ
cjfa-30360	78	18	work	work	NOUN
cjfa-30360	78	19	,	,	PUNCT
cjfa-30360	78	20	and	and	CCONJ
cjfa-30360	78	21	possibility	possibility	NOUN
cjfa-30360	78	22	of	of	ADP
cjfa-30360	78	23	exchange	exchange	NOUN
cjfa-30360	78	24	of	of	ADP
cjfa-30360	78	25	data	datum	NOUN
cjfa-30360	78	26	and	and	CCONJ
cjfa-30360	78	27	electronic	electronic	ADJ
cjfa-30360	78	28	transfer	transfer	NOUN
cjfa-30360	78	29	with	with	ADP
cjfa-30360	78	30	government	government	NOUN
cjfa-30360	78	31	and	and	CCONJ
cjfa-30360	78	32	e	e	NOUN
cjfa-30360	78	33	-	-	NOUN
cjfa-30360	78	34	government	government	NOUN
cjfa-30360	78	35	(	(	PUNCT
cjfa-30360	78	36	nongovernmental	nongovernmental	ADJ
cjfa-30360	78	37	institutions	institution	NOUN
cjfa-30360	78	38	)	)	PUNCT
cjfa-30360	78	39	.	.	PUNCT
cjfa-30360	79	1	ease	ease	VERB
cjfa-30360	79	2	communication	communication	NOUN
cjfa-30360	79	3	with	with	ADP
cjfa-30360	79	4	taxpayers	taxpayer	NOUN
cjfa-30360	79	5	,	,	PUNCT
cjfa-30360	79	6	elevation	elevation	NOUN
cjfa-30360	79	7	of	of	ADP
cjfa-30360	79	8	equity	equity	NOUN
cjfa-30360	79	9	,	,	PUNCT
cjfa-30360	79	10	preventive	preventive	ADJ
cjfa-30360	79	11	influence	influence	NOUN
cjfa-30360	79	12	on	on	ADP
cjfa-30360	79	13	corruption	corruption	NOUN
cjfa-30360	79	14	and	and	CCONJ
cjfa-30360	79	15	bribery	bribery	NOUN
cjfa-30360	79	16	,	,	PUNCT
cjfa-30360	79	17	and	and	CCONJ
cjfa-30360	79	18	disablement	disablement	NOUN
cjfa-30360	79	19	of	of	ADP
cjfa-30360	79	20	tax	tax	NOUN
cjfa-30360	79	21	elusion	elusion	NOUN
cjfa-30360	79	22	and	and	CCONJ
cjfa-30360	79	23	tax	tax	NOUN
cjfa-30360	79	24	avoidance	avoidance	NOUN
cjfa-30360	79	25	are	be	AUX
cjfa-30360	79	26	visible	visible	ADJ
cjfa-30360	79	27	and	and	CCONJ
cjfa-30360	79	28	achieved	achieve	VERB
cjfa-30360	79	29	with	with	ADP
cjfa-30360	79	30	ict	ict	PROPN
cjfa-30360	79	31	.	.	PUNCT
cjfa-30360	80	1	abdallah	abdallah	PROPN
cjfa-30360	80	2	(	(	PUNCT
cjfa-30360	80	3	2004	2004	NUM
cjfa-30360	80	4	)	)	PUNCT
cjfa-30360	80	5	signified	signify	VERB
cjfa-30360	80	6	that	that	SCONJ
cjfa-30360	80	7	the	the	DET
cjfa-30360	80	8	stupendous	stupendous	ADJ
cjfa-30360	80	9	amount	amount	NOUN
cjfa-30360	80	10	of	of	ADP
cjfa-30360	80	11	information	information	NOUN
cjfa-30360	80	12	can	can	AUX
cjfa-30360	80	13	be	be	AUX
cjfa-30360	80	14	stored	store	VERB
cjfa-30360	80	15	in	in	ADP
cjfa-30360	80	16	computer	computer	NOUN
cjfa-30360	80	17	storage	storage	NOUN
cjfa-30360	80	18	devices	device	NOUN
cjfa-30360	80	19	or	or	CCONJ
cjfa-30360	80	20	published	publish	VERB
cjfa-30360	80	21	online	online	ADV
cjfa-30360	80	22	and	and	CCONJ
cjfa-30360	80	23	made	make	VERB
cjfa-30360	80	24	reachable	reachable	ADJ
cjfa-30360	80	25	to	to	ADP
cjfa-30360	80	26	anticipated	anticipate	VERB
cjfa-30360	80	27	users	user	NOUN
cjfa-30360	80	28	.	.	PUNCT
cjfa-30360	81	1	ict	ict	PROPN
cjfa-30360	81	2	offers	offer	VERB
cjfa-30360	81	3	different	different	ADJ
cjfa-30360	81	4	formats	format	NOUN
cjfa-30360	81	5	to	to	ADP
cjfa-30360	81	6	the	the	DET
cjfa-30360	81	7	hardcopy	hardcopy	NOUN
cjfa-30360	81	8	of	of	ADP
cjfa-30360	81	9	printouts	printout	NOUN
cjfa-30360	81	10	of	of	ADP
cjfa-30360	81	11	the	the	DET
cjfa-30360	81	12	information	information	NOUN
cjfa-30360	81	13	which	which	PRON
cjfa-30360	81	14	indicates	indicate	VERB
cjfa-30360	81	15	cheaper	cheap	ADJ
cjfa-30360	81	16	,	,	PUNCT
cjfa-30360	81	17	faster	fast	ADV
cjfa-30360	81	18	,	,	PUNCT
cjfa-30360	81	19	and	and	CCONJ
cjfa-30360	81	20	easy	easy	ADJ
cjfa-30360	81	21	information	information	NOUN
cjfa-30360	81	22	storage	storage	NOUN
cjfa-30360	81	23	.	.	PUNCT
cjfa-30360	82	1	hill	hill	NOUN
cjfa-30360	82	2	(	(	PUNCT
cjfa-30360	82	3	1999	1999	NUM
cjfa-30360	82	4	)	)	PUNCT
cjfa-30360	82	5	proclaimed	proclaim	VERB
cjfa-30360	82	6	that	that	SCONJ
cjfa-30360	82	7	ict	ict	PROPN
cjfa-30360	82	8	increases	increase	VERB
cjfa-30360	82	9	the	the	DET
cjfa-30360	82	10	extent	extent	NOUN
cjfa-30360	82	11	of	of	ADP
cjfa-30360	82	12	information	information	NOUN
cjfa-30360	82	13	communication	communication	NOUN
cjfa-30360	82	14	including	include	VERB
cjfa-30360	82	15	volume	volume	NOUN
cjfa-30360	82	16	of	of	ADP
cjfa-30360	82	17	information	information	NOUN
cjfa-30360	82	18	to	to	PART
cjfa-30360	82	19	be	be	AUX
cjfa-30360	82	20	transmitted	transmit	VERB
cjfa-30360	82	21	,	,	PUNCT
cjfa-30360	82	22	the	the	DET
cjfa-30360	82	23	frequency	frequency	NOUN
cjfa-30360	82	24	,	,	PUNCT
cjfa-30360	82	25	and	and	CCONJ
cjfa-30360	82	26	distance	distance	NOUN
cjfa-30360	82	27	over	over	ADP
cjfa-30360	82	28	which	which	PRON
cjfa-30360	82	29	communication	communication	NOUN
cjfa-30360	82	30	transpires	transpire	VERB
cjfa-30360	82	31	.	.	PUNCT
cjfa-30360	83	1	furthermore	furthermore	ADV
cjfa-30360	83	2	,	,	PUNCT
cjfa-30360	83	3	ict	ict	PROPN
cjfa-30360	83	4	are	be	AUX
cjfa-30360	83	5	extremely	extremely	ADV
cjfa-30360	83	6	beneficial	beneficial	ADJ
cjfa-30360	83	7	.	.	PUNCT
cjfa-30360	84	1	mugisha	mugisha	PROPN
cjfa-30360	84	2	(	(	PUNCT
cjfa-30360	84	3	2001	2001	NUM
cjfa-30360	84	4	)	)	PUNCT
cjfa-30360	84	5	confirmed	confirm	VERB
cjfa-30360	84	6	that	that	SCONJ
cjfa-30360	84	7	,	,	PUNCT
cjfa-30360	84	8	the	the	DET
cjfa-30360	84	9	adoption	adoption	NOUN
cjfa-30360	84	10	of	of	ADP
cjfa-30360	84	11	ict	ict	PROPN
cjfa-30360	84	12	augments	augment	VERB
cjfa-30360	84	13	timely	timely	ADJ
cjfa-30360	84	14	entrance	entrance	NOUN
cjfa-30360	84	15	to	to	ADP
cjfa-30360	84	16	precise	precise	ADJ
cjfa-30360	84	17	and	and	CCONJ
cjfa-30360	84	18	pertinent	pertinent	ADJ
cjfa-30360	84	19	information	information	NOUN
cjfa-30360	84	20	,	,	PUNCT
cjfa-30360	84	21	which	which	PRON
cjfa-30360	84	22	is	be	AUX
cjfa-30360	84	23	a	a	DET
cjfa-30360	84	24	requirement	requirement	NOUN
cjfa-30360	84	25	for	for	ADP
cjfa-30360	84	26	good	good	ADJ
cjfa-30360	84	27	programming	programming	NOUN
cjfa-30360	84	28	,	,	PUNCT
cjfa-30360	84	29	planning	planning	NOUN
cjfa-30360	84	30	,	,	PUNCT
cjfa-30360	84	31	implementation	implementation	NOUN
cjfa-30360	84	32	including	include	VERB
cjfa-30360	84	33	evaluation	evaluation	NOUN
cjfa-30360	84	34	and	and	CCONJ
cjfa-30360	84	35	monitoring	monitoring	NOUN
cjfa-30360	84	36	which	which	PRON
cjfa-30360	84	37	consolidated	consolidate	VERB
cjfa-30360	84	38	to	to	ADP
cjfa-30360	84	39	the	the	DET
cjfa-30360	84	40	key	key	ADJ
cjfa-30360	84	41	factor	factor	NOUN
cjfa-30360	84	42	in	in	ADP
cjfa-30360	84	43	tax	tax	NOUN
cjfa-30360	84	44	collection	collection	NOUN
cjfa-30360	84	45	;	;	PUNCT
cjfa-30360	84	46	suluo	suluo	NOUN
cjfa-30360	84	47	(	(	PUNCT
cjfa-30360	84	48	2003	2003	NUM
cjfa-30360	84	49	)	)	PUNCT
cjfa-30360	84	50	showed	show	VERB
cjfa-30360	84	51	the	the	DET
cjfa-30360	84	52	impact	impact	NOUN
cjfa-30360	84	53	of	of	ADP
cjfa-30360	84	54	ict	ict	NOUN
cjfa-30360	84	55	on	on	ADP
cjfa-30360	84	56	taxation	taxation	NOUN
cjfa-30360	84	57	:	:	PUNCT
cjfa-30360	84	58	evidence	evidence	NOUN
cjfa-30360	84	59	from	from	ADP
cjfa-30360	84	60	oyo	oyo	NOUN
cjfa-30360	84	61	state	state	NOUN
cjfa-30360	84	62	13	13	NUM
cjfa-30360	84	63	that	that	PRON
cjfa-30360	84	64	,	,	PUNCT
cjfa-30360	84	65	ict	ict	NOUN
cjfa-30360	84	66	usage	usage	NOUN
cjfa-30360	84	67	has	have	AUX
cjfa-30360	84	68	headed	head	VERB
cjfa-30360	84	69	to	to	ADP
cjfa-30360	84	70	augmented	augment	VERB
cjfa-30360	84	71	stage	stage	NOUN
cjfa-30360	84	72	of	of	ADP
cjfa-30360	84	73	organizational	organizational	ADJ
cjfa-30360	84	74	development	development	NOUN
cjfa-30360	84	75	.	.	PUNCT
cjfa-30360	85	1	crede	crede	PROPN
cjfa-30360	85	2	and	and	CCONJ
cjfa-30360	85	3	mansell	mansell	PROPN
cjfa-30360	85	4	(	(	PUNCT
cjfa-30360	85	5	1998	1998	NUM
cjfa-30360	85	6	)	)	PUNCT
cjfa-30360	85	7	divulged	divulge	VERB
cjfa-30360	85	8	two	two	NUM
cjfa-30360	85	9	facts	fact	NOUN
cjfa-30360	85	10	,	,	PUNCT
cjfa-30360	85	11	first	first	ADV
cjfa-30360	85	12	;	;	PUNCT
cjfa-30360	85	13	ict	ict	PROPN
cjfa-30360	85	14	has	have	VERB
cjfa-30360	85	15	the	the	DET
cjfa-30360	85	16	capability	capability	NOUN
cjfa-30360	85	17	to	to	PART
cjfa-30360	85	18	upsurge	upsurge	VERB
cjfa-30360	85	19	productivity	productivity	NOUN
cjfa-30360	85	20	and	and	CCONJ
cjfa-30360	85	21	establish	establish	VERB
cjfa-30360	85	22	additional	additional	ADJ
cjfa-30360	85	23	cost	cost	NOUN
cjfa-30360	85	24	effective	effective	ADJ
cjfa-30360	85	25	output	output	NOUN
cjfa-30360	85	26	without	without	ADP
cjfa-30360	85	27	change	change	NOUN
cjfa-30360	85	28	in	in	ADP
cjfa-30360	85	29	inputs	input	NOUN
cjfa-30360	85	30	.	.	PUNCT
cjfa-30360	86	1	secondly	secondly	ADV
cjfa-30360	86	2	,	,	PUNCT
cjfa-30360	86	3	according	accord	VERB
cjfa-30360	86	4	to	to	ADP
cjfa-30360	86	5	crede	crede	NOUN
cjfa-30360	86	6	and	and	CCONJ
cjfa-30360	86	7	mansell	mansell	PROPN
cjfa-30360	86	8	(	(	PUNCT
cjfa-30360	86	9	1998	1998	NUM
cjfa-30360	86	10	)	)	PUNCT
cjfa-30360	86	11	,	,	PUNCT
cjfa-30360	86	12	development	development	NOUN
cjfa-30360	86	13	of	of	ADP
cjfa-30360	86	14	ict	ict	PROPN
cjfa-30360	86	15	applications	application	NOUN
cjfa-30360	86	16	usage	usage	NOUN
cjfa-30360	86	17	for	for	ADP
cjfa-30360	86	18	business	business	NOUN
cjfa-30360	86	19	modify	modify	VERB
cjfa-30360	86	20	the	the	DET
cjfa-30360	86	21	approaches	approach	NOUN
cjfa-30360	86	22	to	to	ADP
cjfa-30360	86	23	organizations	organization	NOUN
cjfa-30360	86	24	function	function	NOUN
cjfa-30360	86	25	which	which	PRON
cjfa-30360	86	26	ultimately	ultimately	ADV
cjfa-30360	86	27	expand	expand	VERB
cjfa-30360	86	28	services	service	NOUN
cjfa-30360	86	29	and	and	CCONJ
cjfa-30360	86	30	products	product	NOUN
cjfa-30360	86	31	quality	quality	NOUN
cjfa-30360	86	32	.	.	PUNCT
cjfa-30360	87	1	this	this	PRON
cjfa-30360	87	2	emphasized	emphasize	VERB
cjfa-30360	87	3	that	that	SCONJ
cjfa-30360	87	4	new	new	ADJ
cjfa-30360	87	5	opportunities	opportunity	NOUN
cjfa-30360	87	6	for	for	ADP
cjfa-30360	87	7	tax	tax	NOUN
cjfa-30360	87	8	revenue	revenue	NOUN
cjfa-30360	87	9	was	be	AUX
cjfa-30360	87	10	blowout	blowout	NOUN
cjfa-30360	87	11	by	by	ADP
cjfa-30360	87	12	the	the	DET
cjfa-30360	87	13	ict	ict	NOUN
cjfa-30360	87	14	usage	usage	NOUN
cjfa-30360	87	15	in	in	ADP
cjfa-30360	87	16	sbir	sbir	NOUN
cjfa-30360	87	17	or	or	CCONJ
cjfa-30360	87	18	firs	fir	NOUN
cjfa-30360	87	19	such	such	ADJ
cjfa-30360	87	20	as	as	ADP
cjfa-30360	87	21	new	new	ADJ
cjfa-30360	87	22	markets	market	NOUN
cjfa-30360	87	23	,	,	PUNCT
cjfa-30360	87	24	new	new	ADJ
cjfa-30360	87	25	organization	organization	NOUN
cjfa-30360	87	26	design	design	NOUN
cjfa-30360	87	27	,	,	PUNCT
cjfa-30360	87	28	improved	improved	ADJ
cjfa-30360	87	29	services	service	NOUN
cjfa-30360	87	30	,	,	PUNCT
cjfa-30360	87	31	invented	invent	VERB
cjfa-30360	87	32	and	and	CCONJ
cjfa-30360	87	33	innovated	innovate	VERB
cjfa-30360	87	34	products	product	NOUN
cjfa-30360	87	35	are	be	AUX
cjfa-30360	87	36	all	all	PRON
cjfa-30360	87	37	emanated	emanate	VERB
cjfa-30360	87	38	from	from	ADP
cjfa-30360	87	39	ict	ict	PROPN
cjfa-30360	87	40	as	as	ADP
cjfa-30360	87	41	innovative	innovative	ADJ
cjfa-30360	87	42	sources	source	NOUN
cjfa-30360	87	43	of	of	ADP
cjfa-30360	87	44	revenue	revenue	NOUN
cjfa-30360	87	45	.	.	PUNCT
cjfa-30360	88	1	tax	tax	NOUN
cjfa-30360	88	2	jurisdiction	jurisdiction	NOUN
cjfa-30360	88	3	and	and	CCONJ
cjfa-30360	88	4	administration	administration	NOUN
cjfa-30360	88	5	in	in	ADP
cjfa-30360	88	6	nigeria	nigeria	PROPN
cjfa-30360	88	7	the	the	DET
cjfa-30360	88	8	important	important	ADJ
cjfa-30360	88	9	step	step	NOUN
cjfa-30360	88	10	is	be	AUX
cjfa-30360	88	11	to	to	PART
cjfa-30360	88	12	make	make	VERB
cjfa-30360	88	13	rule	rule	NOUN
cjfa-30360	88	14	,	,	PUNCT
cjfa-30360	88	15	policies	policy	NOUN
cjfa-30360	88	16	,	,	PUNCT
cjfa-30360	88	17	and	and	CCONJ
cjfa-30360	88	18	regulations	regulation	NOUN
cjfa-30360	88	19	with	with	ADP
cjfa-30360	88	20	the	the	DET
cjfa-30360	88	21	disposition	disposition	NOUN
cjfa-30360	88	22	to	to	PART
cjfa-30360	88	23	achieve	achieve	VERB
cjfa-30360	88	24	desired	desire	VERB
cjfa-30360	88	25	objectives	objective	NOUN
cjfa-30360	88	26	or	or	CCONJ
cjfa-30360	88	27	goals	goal	NOUN
cjfa-30360	88	28	,	,	PUNCT
cjfa-30360	88	29	and	and	CCONJ
cjfa-30360	88	30	it	it	PRON
cjfa-30360	88	31	is	be	AUX
cjfa-30360	88	32	imperative	imperative	ADJ
cjfa-30360	88	33	thing	thing	NOUN
cjfa-30360	88	34	is	be	AUX
cjfa-30360	88	35	to	to	PART
cjfa-30360	88	36	actualize	actualize	VERB
cjfa-30360	88	37	these	these	DET
cjfa-30360	88	38	rules	rule	NOUN
cjfa-30360	88	39	,	,	PUNCT
cjfa-30360	88	40	policies	policy	NOUN
cjfa-30360	88	41	,	,	PUNCT
cjfa-30360	88	42	and	and	CCONJ
cjfa-30360	88	43	regulations	regulation	NOUN
cjfa-30360	88	44	.	.	PUNCT
cjfa-30360	89	1	the	the	DET
cjfa-30360	89	2	bodies	body	NOUN
cjfa-30360	89	3	or	or	CCONJ
cjfa-30360	89	4	agents	agent	NOUN
cjfa-30360	89	5	saddled	saddle	VERB
cjfa-30360	89	6	with	with	ADP
cjfa-30360	89	7	implementation	implementation	NOUN
cjfa-30360	89	8	of	of	ADP
cjfa-30360	89	9	tax	tax	NOUN
cjfa-30360	89	10	policy	policy	NOUN
cjfa-30360	89	11	responsibility	responsibility	NOUN
cjfa-30360	89	12	in	in	ADP
cjfa-30360	89	13	nigeria	nigeria	PROPN
cjfa-30360	89	14	is	be	AUX
cjfa-30360	89	15	administrative	administrative	ADJ
cjfa-30360	89	16	organ	organ	NOUN
cjfa-30360	89	17	.	.	PUNCT
cjfa-30360	90	1	effectiveness	effectiveness	NOUN
cjfa-30360	90	2	,	,	PUNCT
cjfa-30360	90	3	efficiency	efficiency	NOUN
cjfa-30360	90	4	and	and	CCONJ
cjfa-30360	90	5	transparency	transparency	NOUN
cjfa-30360	90	6	are	be	AUX
cjfa-30360	90	7	the	the	DET
cjfa-30360	90	8	prerequisite	prerequisite	NOUN
cjfa-30360	90	9	in	in	ADP
cjfa-30360	90	10	establishing	establish	VERB
cjfa-30360	90	11	a	a	DET
cjfa-30360	90	12	tax	tax	NOUN
cjfa-30360	90	13	administration	administration	NOUN
cjfa-30360	90	14	structure	structure	NOUN
cjfa-30360	90	15	for	for	ADP
cjfa-30360	90	16	desired	desire	VERB
cjfa-30360	90	17	output	output	NOUN
cjfa-30360	90	18	.	.	PUNCT
cjfa-30360	91	1	kiabel	kiabel	NOUN
cjfa-30360	91	2	and	and	CCONJ
cjfa-30360	91	3	nwokah	nwokah	PROPN
cjfa-30360	91	4	(	(	PUNCT
cjfa-30360	91	5	2009	2009	NUM
cjfa-30360	91	6	)	)	PUNCT
cjfa-30360	91	7	pined	pine	VERB
cjfa-30360	91	8	out	out	ADP
cjfa-30360	91	9	that	that	SCONJ
cjfa-30360	91	10	in	in	ADP
cjfa-30360	91	11	section	section	NOUN
cjfa-30360	91	12	100	100	NUM
cjfa-30360	91	13	of	of	ADP
cjfa-30360	91	14	the	the	DET
cjfa-30360	91	15	personal	personal	ADJ
cjfa-30360	91	16	income	income	NOUN
cjfa-30360	91	17	tax	tax	NOUN
cjfa-30360	91	18	(	(	PUNCT
cjfa-30360	91	19	pit	pit	NOUN
cjfa-30360	91	20	)	)	PUNCT
cjfa-30360	91	21	decree	decree	NOUN
cjfa-30360	91	22	,	,	PUNCT
cjfa-30360	91	23	1993	1993	NUM
cjfa-30360	91	24	and	and	CCONJ
cjfa-30360	91	25	amended	amend	VERB
cjfa-30360	91	26	by	by	ADP
cjfa-30360	91	27	decree	decree	NOUN
cjfa-30360	91	28	no	no	DET
cjfa-30360	91	29	18	18	NUM
cjfa-30360	91	30	provision	provision	NOUN
cjfa-30360	91	31	decree	decree	NOUN
cjfa-30360	91	32	1998	1998	NUM
cjfa-30360	91	33	the	the	DET
cjfa-30360	91	34	recognized	recognize	VERB
cjfa-30360	91	35	tax	tax	NOUN
cjfa-30360	91	36	authority	authority	NOUN
cjfa-30360	91	37	in	in	ADP
cjfa-30360	91	38	the	the	DET
cjfa-30360	91	39	country	country	NOUN
cjfa-30360	91	40	are	be	AUX
cjfa-30360	91	41	local	local	ADJ
cjfa-30360	91	42	government	government	NOUN
cjfa-30360	91	43	(	(	PUNCT
cjfa-30360	91	44	lg	lg	NOUN
cjfa-30360	91	45	)	)	PUNCT
cjfa-30360	91	46	revenue	revenue	NOUN
cjfa-30360	91	47	committee	committee	NOUN
cjfa-30360	91	48	,	,	PUNCT
cjfa-30360	91	49	sbir	sbir	NOUN
cjfa-30360	91	50	and	and	CCONJ
cjfa-30360	91	51	firs	fir	NOUN
cjfa-30360	91	52	together	together	ADV
cjfa-30360	91	53	with	with	ADP
cjfa-30360	91	54	jsrc	jsrc	NOUN
cjfa-30360	91	55	and	and	CCONJ
cjfa-30360	91	56	jtb	jtb	PROPN
cjfa-30360	91	57	with	with	ADP
cjfa-30360	91	58	their	their	PRON
cjfa-30360	91	59	responsibilities	responsibility	NOUN
cjfa-30360	91	60	as	as	SCONJ
cjfa-30360	91	61	directed	direct	VERB
cjfa-30360	91	62	and	and	CCONJ
cjfa-30360	91	63	showed	show	VERB
cjfa-30360	91	64	by	by	ADP
cjfa-30360	91	65	constitutional	constitutional	ADJ
cjfa-30360	91	66	provision	provision	NOUN
cjfa-30360	91	67	.	.	PUNCT
cjfa-30360	92	1	the	the	DET
cjfa-30360	92	2	federal	federal	ADJ
cjfa-30360	92	3	constitution	constitution	NOUN
cjfa-30360	92	4	offered	offer	VERB
cjfa-30360	92	5	the	the	DET
cjfa-30360	92	6	firs	fir	NOUN
cjfa-30360	92	7	exclusive	exclusive	ADJ
cjfa-30360	92	8	authority	authority	NOUN
cjfa-30360	92	9	to	to	PART
cjfa-30360	92	10	collect	collect	VERB
cjfa-30360	92	11	levies	levy	NOUN
cjfa-30360	92	12	like	like	ADP
cjfa-30360	92	13	corporate	corporate	ADJ
cjfa-30360	92	14	tax	tax	NOUN
cjfa-30360	92	15	,	,	PUNCT
cjfa-30360	92	16	pit	pit	NOUN
cjfa-30360	92	17	,	,	PUNCT
cjfa-30360	92	18	excise	excise	NOUN
cjfa-30360	92	19	duties	duty	NOUN
cjfa-30360	92	20	,	,	PUNCT
cjfa-30360	92	21	capital	capital	NOUN
cjfa-30360	92	22	gains	gain	NOUN
cjfa-30360	92	23	tax	tax	NOUN
cjfa-30360	92	24	,	,	PUNCT
cjfa-30360	92	25	value	value	NOUN
cjfa-30360	92	26	added	add	VERB
cjfa-30360	92	27	tax	tax	NOUN
cjfa-30360	92	28	,	,	PUNCT
cjfa-30360	92	29	petroleum	petroleum	NOUN
cjfa-30360	92	30	profit	profit	NOUN
cjfa-30360	92	31	tax	tax	NOUN
cjfa-30360	92	32	,	,	PUNCT
cjfa-30360	92	33	custom	custom	NOUN
cjfa-30360	92	34	duties	duty	NOUN
cjfa-30360	92	35	(	(	PUNCT
cjfa-30360	92	36	export	export	NOUN
cjfa-30360	92	37	duties	duty	NOUN
cjfa-30360	92	38	and	and	CCONJ
cjfa-30360	92	39	import	import	NOUN
cjfa-30360	92	40	duties	duty	NOUN
cjfa-30360	92	41	)	)	PUNCT
cjfa-30360	92	42	,	,	PUNCT
cjfa-30360	92	43	stamp	stamp	NOUN
cjfa-30360	92	44	duties	duty	NOUN
cjfa-30360	92	45	,	,	PUNCT
cjfa-30360	92	46	which	which	PRON
cjfa-30360	92	47	are	be	AUX
cjfa-30360	92	48	remitted	remit	VERB
cjfa-30360	92	49	into	into	ADP
cjfa-30360	92	50	the	the	DET
cjfa-30360	92	51	federation	federation	NOUN
cjfa-30360	92	52	account	account	NOUN
cjfa-30360	92	53	(	(	PUNCT
cjfa-30360	92	54	education	education	NOUN
cjfa-30360	92	55	tax	tax	NOUN
cjfa-30360	92	56	is	be	AUX
cjfa-30360	92	57	excepted	except	VERB
cjfa-30360	92	58	)	)	PUNCT
cjfa-30360	92	59	for	for	ADP
cjfa-30360	92	60	sharing	share	VERB
cjfa-30360	92	61	among	among	ADP
cjfa-30360	92	62	fg	fg	PROPN
cjfa-30360	92	63	,	,	PUNCT
cjfa-30360	92	64	sg	sg	PROPN
cjfa-30360	92	65	,	,	PUNCT
cjfa-30360	92	66	and	and	CCONJ
cjfa-30360	92	67	lg	lg	NOUN
cjfa-30360	92	68	in	in	ADP
cjfa-30360	92	69	agreed	agree	VERB
cjfa-30360	92	70	ratio	ratio	NOUN
cjfa-30360	92	71	as	as	SCONJ
cjfa-30360	92	72	spell	spell	VERB
cjfa-30360	92	73	out	out	ADP
cjfa-30360	92	74	in	in	ADP
cjfa-30360	92	75	the	the	DET
cjfa-30360	92	76	constitution	constitution	NOUN
cjfa-30360	92	77	.	.	PUNCT
cjfa-30360	93	1	states	state	NOUN
cjfa-30360	93	2	are	be	AUX
cjfa-30360	93	3	endowed	endow	VERB
cjfa-30360	93	4	with	with	ADP
cjfa-30360	93	5	the	the	DET
cjfa-30360	93	6	authority	authority	NOUN
cjfa-30360	93	7	to	to	PART
cjfa-30360	93	8	accumulate	accumulate	VERB
cjfa-30360	93	9	wealth	wealth	NOUN
cjfa-30360	93	10	through	through	ADP
cjfa-30360	93	11	pit	pit	NOUN
cjfa-30360	93	12	(	(	PUNCT
cjfa-30360	93	13	all	all	DET
cjfa-30360	93	14	taxable	taxable	ADJ
cjfa-30360	93	15	organization	organization	NOUN
cjfa-30360	93	16	and	and	CCONJ
cjfa-30360	93	17	individuals	individual	NOUN
cjfa-30360	93	18	(	(	PUNCT
cjfa-30360	93	19	individual	individual	NOUN
cjfa-30360	93	20	or	or	CCONJ
cjfa-30360	93	21	personnel	personnel	NOUN
cjfa-30360	93	22	in	in	ADP
cjfa-30360	93	23	federal	federal	ADJ
cjfa-30360	93	24	capital	capital	NOUN
cjfa-30360	93	25	territory	territory	NOUN
cjfa-30360	93	26	,	,	PUNCT
cjfa-30360	93	27	armed	armed	ADJ
cjfa-30360	93	28	forces	force	NOUN
cjfa-30360	93	29	personnel	personnel	NOUN
cjfa-30360	93	30	and	and	CCONJ
cjfa-30360	93	31	state	state	NOUN
cjfa-30360	93	32	government	government	NOUN
cjfa-30360	93	33	lands	land	NOUN
cjfa-30360	93	34	owned	own	VERB
cjfa-30360	93	35	in	in	ADP
cjfa-30360	93	36	the	the	DET
cjfa-30360	93	37	urban	urban	ADJ
cjfa-30360	93	38	areas	area	NOUN
cjfa-30360	93	39	are	be	AUX
cjfa-30360	93	40	exempted	exempt	VERB
cjfa-30360	93	41	)	)	PUNCT
cjfa-30360	93	42	,	,	PUNCT
cjfa-30360	93	43	market	market	NOUN
cjfa-30360	93	44	levies	levy	NOUN
cjfa-30360	93	45	and	and	CCONJ
cjfa-30360	93	46	taxes	taxis	NOUN
cjfa-30360	93	47	where	where	SCONJ
cjfa-30360	93	48	state	state	NOUN
cjfa-30360	93	49	finance	finance	NOUN
cjfa-30360	93	50	is	be	AUX
cjfa-30360	93	51	involved	involve	VERB
cjfa-30360	93	52	.	.	PUNCT
cjfa-30360	94	1	others	other	NOUN
cjfa-30360	94	2	are	be	AUX
cjfa-30360	94	3	entertainment	entertainment	NOUN
cjfa-30360	94	4	tax	tax	NOUN
cjfa-30360	94	5	,	,	PUNCT
cjfa-30360	94	6	naming	naming	NOUN
cjfa-30360	94	7	of	of	ADP
cjfa-30360	94	8	street	street	NOUN
cjfa-30360	94	9	,	,	PUNCT
cjfa-30360	94	10	pools	pool	NOUN
cjfa-30360	94	11	betting	betting	NOUN
cjfa-30360	94	12	,	,	PUNCT
cjfa-30360	94	13	survey	survey	NOUN
cjfa-30360	94	14	fees	fee	NOUN
cjfa-30360	94	15	,	,	PUNCT
cjfa-30360	94	16	and	and	CCONJ
cjfa-30360	94	17	additional	additional	ADJ
cjfa-30360	94	18	betting	bet	VERB
cjfa-30360	94	19	taxes	taxis	NOUN
cjfa-30360	94	20	.	.	PUNCT
cjfa-30360	95	1	the	the	DET
cjfa-30360	95	2	constitution	constitution	NOUN
cjfa-30360	95	3	bequeathed	bequeath	VERB
cjfa-30360	95	4	the	the	DET
cjfa-30360	95	5	lg	lg	NOUN
cjfa-30360	95	6	the	the	DET
cjfa-30360	95	7	right	right	NOUN
cjfa-30360	95	8	to	to	PART
cjfa-30360	95	9	collect	collect	VERB
cjfa-30360	95	10	motor	motor	NOUN
cjfa-30360	95	11	park	park	NOUN
cjfa-30360	95	12	dues	due	NOUN
cjfa-30360	95	13	,	,	PUNCT
cjfa-30360	95	14	license	license	NOUN
cjfa-30360	95	15	(	(	PUNCT
cjfa-30360	95	16	trading	trading	NOUN
cjfa-30360	95	17	)	)	PUNCT
cjfa-30360	95	18	kiosk	kiosk	NOUN
cjfa-30360	95	19	and	and	CCONJ
cjfa-30360	95	20	shops	shop	NOUN
cjfa-30360	95	21	rate	rate	NOUN
cjfa-30360	95	22	,	,	PUNCT
cjfa-30360	95	23	tenement	tenement	NOUN
cjfa-30360	95	24	rates	rate	NOUN
cjfa-30360	95	25	,	,	PUNCT
cjfa-30360	95	26	domestic	domestic	ADJ
cjfa-30360	95	27	animal	animal	NOUN
cjfa-30360	95	28	license	license	NOUN
cjfa-30360	95	29	,	,	PUNCT
cjfa-30360	95	30	property	property	NOUN
cjfa-30360	95	31	tax	tax	NOUN
cjfa-30360	95	32	,	,	PUNCT
cjfa-30360	95	33	fees	fee	NOUN
cjfa-30360	95	34	on	on	ADP
cjfa-30360	95	35	slaughter	slaughter	NOUN
cjfa-30360	95	36	slab	slab	NOUN
cjfa-30360	95	37	,	,	PUNCT
cjfa-30360	95	38	liquor	liquor	NOUN
cjfa-30360	95	39	tajudeen	tajudeen	NOUN
cjfa-30360	95	40	adegbite	adegbite	NOUN
cjfa-30360	95	41	,	,	PUNCT
cjfa-30360	95	42	mustapha	mustapha	PROPN
cjfa-30360	95	43	bojuwon	bojuwon	PROPN
cjfa-30360	95	44	,	,	PUNCT
cjfa-30360	95	45	adenike	adenike	ADJ
cjfa-30360	95	46	adegbite14	adegbite14	ADJ
cjfa-30360	95	47	license	license	NOUN
cjfa-30360	95	48	,	,	PUNCT
cjfa-30360	95	49	motor	motor	NOUN
cjfa-30360	95	50	park	park	NOUN
cjfa-30360	95	51	levies	levy	NOUN
cjfa-30360	95	52	,	,	PUNCT
cjfa-30360	95	53	market	market	NOUN
cjfa-30360	95	54	tax	tax	NOUN
cjfa-30360	95	55	,	,	PUNCT
cjfa-30360	95	56	cattle	cattle	NOUN
cjfa-30360	95	57	tax	tax	NOUN
cjfa-30360	95	58	,	,	PUNCT
cjfa-30360	95	59	road	road	NOUN
cjfa-30360	95	60	and	and	CCONJ
cjfa-30360	95	61	merriment	merriment	NOUN
cjfa-30360	95	62	closure	closure	NOUN
cjfa-30360	95	63	levy	levy	NOUN
cjfa-30360	95	64	,	,	PUNCT
cjfa-30360	95	65	license	license	NOUN
cjfa-30360	95	66	fees	fee	NOUN
cjfa-30360	95	67	for	for	ADP
cjfa-30360	95	68	television	television	NOUN
cjfa-30360	95	69	and	and	CCONJ
cjfa-30360	95	70	radio	radio	NOUN
cjfa-30360	95	71	,	,	PUNCT
cjfa-30360	95	72	charges	charge	NOUN
cjfa-30360	95	73	for	for	ADP
cjfa-30360	95	74	wrong	wrong	ADJ
cjfa-30360	95	75	parking	parking	NOUN
cjfa-30360	95	76	,	,	PUNCT
cjfa-30360	95	77	signboard	signboard	NOUN
cjfa-30360	95	78	and	and	CCONJ
cjfa-30360	95	79	establishment	establishment	NOUN
cjfa-30360	95	80	permit	permit	NOUN
cjfa-30360	95	81	fees	fee	NOUN
cjfa-30360	95	82	,	,	PUNCT
cjfa-30360	95	83	vehicle	vehicle	NOUN
cjfa-30360	95	84	,	,	PUNCT
cjfa-30360	95	85	radio	radio	NOUN
cjfa-30360	95	86	license	license	NOUN
cjfa-30360	95	87	fees	fee	NOUN
cjfa-30360	95	88	,	,	PUNCT
cjfa-30360	95	89	religious	religious	ADJ
cjfa-30360	95	90	places	place	NOUN
cjfa-30360	95	91	,	,	PUNCT
cjfa-30360	95	92	advertisement	advertisement	NOUN
cjfa-30360	95	93	authorization	authorization	NOUN
cjfa-30360	95	94	fee	fee	NOUN
cjfa-30360	95	95	and	and	CCONJ
cjfa-30360	95	96	,	,	PUNCT
cjfa-30360	95	97	disposal	disposal	NOUN
cjfa-30360	95	98	and	and	CCONJ
cjfa-30360	95	99	sewage	sewage	NOUN
cjfa-30360	95	100	fees	fee	NOUN
cjfa-30360	95	101	,	,	PUNCT
cjfa-30360	95	102	street	street	NOUN
cjfa-30360	95	103	naming	naming	NOUN
cjfa-30360	95	104	(	(	PUNCT
cjfa-30360	95	105	state	state	NOUN
cjfa-30360	95	106	capita	capita	NOUN
cjfa-30360	95	107	is	be	AUX
cjfa-30360	95	108	excluded	exclude	VERB
cjfa-30360	95	109	)	)	PUNCT
cjfa-30360	95	110	public	public	ADJ
cjfa-30360	95	111	convenience	convenience	NOUN
cjfa-30360	95	112	(	(	PUNCT
cjfa-30360	95	113	adeleke	adeleke	ADJ
cjfa-30360	95	114	,	,	PUNCT
cjfa-30360	95	115	2011	2011	NUM
cjfa-30360	95	116	)	)	PUNCT
cjfa-30360	95	117	.	.	PUNCT
cjfa-30360	96	1	tax	tax	NOUN
cjfa-30360	96	2	administration	administration	NOUN
cjfa-30360	96	3	was	be	AUX
cjfa-30360	96	4	established	establish	VERB
cjfa-30360	96	5	to	to	PART
cjfa-30360	96	6	confirm	confirm	VERB
cjfa-30360	96	7	and	and	CCONJ
cjfa-30360	96	8	verify	verify	VERB
cjfa-30360	96	9	tax	tax	NOUN
cjfa-30360	96	10	policies	policy	NOUN
cjfa-30360	96	11	and	and	CCONJ
cjfa-30360	96	12	laws	law	NOUN
cjfa-30360	96	13	compliance	compliance	NOUN
cjfa-30360	96	14	.	.	PUNCT
cjfa-30360	97	1	tax	tax	NOUN
cjfa-30360	97	2	administrators	administrator	NOUN
cjfa-30360	97	3	has	have	AUX
cjfa-30360	97	4	recognized	recognize	VERB
cjfa-30360	97	5	the	the	DET
cjfa-30360	97	6	administrative	administrative	ADJ
cjfa-30360	97	7	dimension	dimension	NOUN
cjfa-30360	97	8	of	of	ADP
cjfa-30360	97	9	taxation	taxation	NOUN
cjfa-30360	97	10	for	for	ADP
cjfa-30360	97	11	long	long	ADV
cjfa-30360	97	12	in	in	ADP
cjfa-30360	97	13	underdeveloped	underdeveloped	ADJ
cjfa-30360	97	14	and	and	CCONJ
cjfa-30360	97	15	developing	develop	VERB
cjfa-30360	97	16	countries	country	NOUN
cjfa-30360	97	17	precisely	precisely	ADV
cjfa-30360	97	18	those	those	PRON
cjfa-30360	97	19	engaging	engage	VERB
cjfa-30360	97	20	on	on	ADP
cjfa-30360	97	21	tax	tax	NOUN
cjfa-30360	97	22	policy	policy	NOUN
cjfa-30360	97	23	(	(	PUNCT
cjfa-30360	97	24	alm	alm	NOUN
cjfa-30360	97	25	,	,	PUNCT
cjfa-30360	97	26	1999	1999	NUM
cjfa-30360	97	27	)	)	PUNCT
cjfa-30360	97	28	.	.	PUNCT
cjfa-30360	98	1	theoretical	theoretical	ADJ
cjfa-30360	98	2	review	review	NOUN
cjfa-30360	98	3	unified	unify	VERB
cjfa-30360	98	4	theory	theory	NOUN
cjfa-30360	98	5	of	of	ADP
cjfa-30360	98	6	technology	technology	NOUN
cjfa-30360	98	7	acceptance	acceptance	NOUN
cjfa-30360	98	8	(	(	PUNCT
cjfa-30360	98	9	utat	utat	NOUN
cjfa-30360	98	10	)	)	PUNCT
cjfa-30360	98	11	is	be	AUX
cjfa-30360	98	12	welldefined	welldefine	VERB
cjfa-30360	98	13	as	as	ADP
cjfa-30360	98	14	technology	technology	NOUN
cjfa-30360	98	15	model	model	NOUN
cjfa-30360	98	16	articulated	articulate	VERB
cjfa-30360	98	17	by	by	ADP
cjfa-30360	98	18	venkatesh	venkatesh	NOUN
cjfa-30360	98	19	which	which	PRON
cjfa-30360	98	20	is	be	AUX
cjfa-30360	98	21	embedded	embed	VERB
cjfa-30360	98	22	as	as	ADP
cjfa-30360	98	23	user	user	NOUN
cjfa-30360	98	24	acceptance	acceptance	NOUN
cjfa-30360	98	25	of	of	ADP
cjfa-30360	98	26	information	information	NOUN
cjfa-30360	98	27	technology	technology	NOUN
cjfa-30360	98	28	.	.	PUNCT
cjfa-30360	99	1	it	it	PRON
cjfa-30360	99	2	aimed	aim	VERB
cjfa-30360	99	3	to	to	PART
cjfa-30360	99	4	elucidate	elucidate	VERB
cjfa-30360	99	5	the	the	DET
cjfa-30360	99	6	intents	intent	NOUN
cjfa-30360	99	7	of	of	ADP
cjfa-30360	99	8	the	the	DET
cjfa-30360	99	9	user	user	NOUN
cjfa-30360	99	10	on	on	ADP
cjfa-30360	99	11	the	the	DET
cjfa-30360	99	12	usage	usage	NOUN
cjfa-30360	99	13	of	of	ADP
cjfa-30360	99	14	a	a	DET
cjfa-30360	99	15	system	system	NOUN
cjfa-30360	99	16	,	,	PUNCT
cjfa-30360	99	17	consequent	consequent	ADJ
cjfa-30360	99	18	usage	usage	NOUN
cjfa-30360	99	19	attitude	attitude	NOUN
cjfa-30360	99	20	and	and	CCONJ
cjfa-30360	99	21	revenue	revenue	NOUN
cjfa-30360	99	22	collection	collection	NOUN
cjfa-30360	99	23	system	system	NOUN
cjfa-30360	99	24	.	.	PUNCT
cjfa-30360	100	1	this	this	DET
cjfa-30360	100	2	theory	theory	NOUN
cjfa-30360	100	3	is	be	AUX
cjfa-30360	100	4	employed	employ	VERB
cjfa-30360	100	5	to	to	PART
cjfa-30360	100	6	classicalize	classicalize	VERB
cjfa-30360	100	7	acceptance	acceptance	NOUN
cjfa-30360	100	8	and	and	CCONJ
cjfa-30360	100	9	technology	technology	NOUN
cjfa-30360	100	10	usage	usage	NOUN
cjfa-30360	100	11	for	for	ADP
cjfa-30360	100	12	revenue	revenue	NOUN
cjfa-30360	100	13	collection	collection	NOUN
cjfa-30360	100	14	system	system	NOUN
cjfa-30360	100	15	in	in	ADP
cjfa-30360	100	16	the	the	DET
cjfa-30360	100	17	county	county	NOUN
cjfa-30360	100	18	.	.	PUNCT
cjfa-30360	101	1	the	the	DET
cjfa-30360	101	2	theory	theory	NOUN
cjfa-30360	101	3	brought	bring	VERB
cjfa-30360	101	4	out	out	ADP
cjfa-30360	101	5	effort	effort	NOUN
cjfa-30360	101	6	expectancy	expectancy	NOUN
cjfa-30360	101	7	;	;	PUNCT
cjfa-30360	101	8	performance	performance	NOUN
cjfa-30360	101	9	expectancy	expectancy	NOUN
cjfa-30360	101	10	;	;	PUNCT
cjfa-30360	101	11	facilitating	facilitate	VERB
cjfa-30360	101	12	conditions	condition	NOUN
cjfa-30360	101	13	and	and	CCONJ
cjfa-30360	101	14	social	social	ADJ
cjfa-30360	101	15	influence	influence	NOUN
cjfa-30360	101	16	as	as	ADP
cjfa-30360	101	17	the	the	DET
cjfa-30360	101	18	four	four	NUM
cjfa-30360	101	19	constructed	constructed	ADJ
cjfa-30360	101	20	key	key	NOUN
cjfa-30360	101	21	.	.	PUNCT
cjfa-30360	102	1	according	accord	VERB
cjfa-30360	102	2	to	to	ADP
cjfa-30360	102	3	the	the	DET
cjfa-30360	102	4	theory	theory	NOUN
cjfa-30360	102	5	,	,	PUNCT
cjfa-30360	102	6	the	the	DET
cjfa-30360	102	7	direct	direct	ADJ
cjfa-30360	102	8	determinants	determinant	NOUN
cjfa-30360	102	9	of	of	ADP
cjfa-30360	102	10	usage	usage	NOUN
cjfa-30360	102	11	behavior	behavior	NOUN
cjfa-30360	102	12	,	,	PUNCT
cjfa-30360	102	13	attitude	attitude	NOUN
cjfa-30360	102	14	and	and	CCONJ
cjfa-30360	102	15	intention	intention	NOUN
cjfa-30360	102	16	are	be	AUX
cjfa-30360	102	17	the	the	DET
cjfa-30360	102	18	first	first	ADJ
cjfa-30360	102	19	three	three	NUM
cjfa-30360	102	20	while	while	SCONJ
cjfa-30360	102	21	the	the	DET
cjfa-30360	102	22	fourth	fourth	ADJ
cjfa-30360	102	23	is	be	AUX
cjfa-30360	102	24	the	the	DET
cjfa-30360	102	25	direct	direct	ADJ
cjfa-30360	102	26	determinant	determinant	NOUN
cjfa-30360	102	27	of	of	ADP
cjfa-30360	102	28	adopted	adopt	VERB
cjfa-30360	102	29	behavior	behavior	NOUN
cjfa-30360	102	30	.	.	PUNCT
cjfa-30360	103	1	this	this	DET
cjfa-30360	103	2	theory	theory	NOUN
cjfa-30360	103	3	was	be	AUX
cjfa-30360	103	4	postulated	postulate	VERB
cjfa-30360	103	5	and	and	CCONJ
cjfa-30360	103	6	established	establish	VERB
cjfa-30360	103	7	through	through	ADP
cjfa-30360	103	8	a	a	DET
cjfa-30360	103	9	review	review	NOUN
cjfa-30360	103	10	and	and	CCONJ
cjfa-30360	103	11	alliance	alliance	NOUN
cjfa-30360	103	12	of	of	ADP
cjfa-30360	103	13	the	the	DET
cjfa-30360	103	14	constructed	construct	VERB
cjfa-30360	103	15	eight	eight	NUM
cjfa-30360	103	16	models	model	NOUN
cjfa-30360	103	17	that	that	PRON
cjfa-30360	103	18	previous	previous	ADJ
cjfa-30360	103	19	research	research	NOUN
cjfa-30360	103	20	had	have	AUX
cjfa-30360	103	21	used	use	VERB
cjfa-30360	103	22	to	to	PART
cjfa-30360	103	23	elucidate	elucidate	VERB
cjfa-30360	103	24	information	information	NOUN
cjfa-30360	103	25	on	on	ADP
cjfa-30360	103	26	usage	usage	NOUN
cjfa-30360	103	27	behavior	behavior	NOUN
cjfa-30360	103	28	(	(	PUNCT
cjfa-30360	103	29	reasoned	reason	VERB
cjfa-30360	103	30	action	action	NOUN
cjfa-30360	103	31	theory	theory	NOUN
cjfa-30360	103	32	,	,	PUNCT
cjfa-30360	103	33	motivational	motivational	ADJ
cjfa-30360	103	34	model	model	NOUN
cjfa-30360	103	35	,	,	PUNCT
cjfa-30360	103	36	technology	technology	NOUN
cjfa-30360	103	37	acceptance	acceptance	NOUN
cjfa-30360	103	38	model	model	NOUN
cjfa-30360	103	39	,	,	PUNCT
cjfa-30360	103	40	planned	plan	VERB
cjfa-30360	103	41	behavior	behavior	NOUN
cjfa-30360	103	42	theory	theory	NOUN
cjfa-30360	103	43	,	,	PUNCT
cjfa-30360	103	44	a	a	DET
cjfa-30360	103	45	theory	theory	NOUN
cjfa-30360	103	46	of	of	ADP
cjfa-30360	103	47	combination	combination	NOUN
cjfa-30360	103	48	of	of	ADP
cjfa-30360	103	49	technology	technology	NOUN
cjfa-30360	103	50	acceptance	acceptance	NOUN
cjfa-30360	103	51	model	model	NOUN
cjfa-30360	103	52	and	and	CCONJ
cjfa-30360	103	53	planned	planned	ADJ
cjfa-30360	103	54	behavior	behavior	NOUN
cjfa-30360	103	55	,	,	PUNCT
cjfa-30360	103	56	personal	personal	ADJ
cjfa-30360	103	57	computer	computer	NOUN
cjfa-30360	103	58	usage	usage	NOUN
cjfa-30360	103	59	model	model	NOUN
cjfa-30360	103	60	,	,	PUNCT
cjfa-30360	103	61	social	social	ADJ
cjfa-30360	103	62	cognitive	cognitive	NOUN
cjfa-30360	103	63	and	and	CCONJ
cjfa-30360	103	64	diffusion	diffusion	NOUN
cjfa-30360	103	65	of	of	ADP
cjfa-30360	103	66	innovative	innovative	ADJ
cjfa-30360	103	67	theory	theory	NOUN
cjfa-30360	103	68	)	)	PUNCT
cjfa-30360	103	69	.	.	PUNCT
cjfa-30360	104	1	considering	consider	VERB
cjfa-30360	104	2	the	the	DET
cjfa-30360	104	3	theory	theory	NOUN
cjfa-30360	104	4	effectiveness	effectiveness	NOUN
cjfa-30360	104	5	on	on	ADP
cjfa-30360	104	6	this	this	DET
cjfa-30360	104	7	research	research	NOUN
cjfa-30360	104	8	,	,	PUNCT
cjfa-30360	104	9	taxation	taxation	NOUN
cjfa-30360	104	10	provides	provide	VERB
cjfa-30360	104	11	government	government	NOUN
cjfa-30360	104	12	with	with	ADP
cjfa-30360	104	13	the	the	DET
cjfa-30360	104	14	funding	funding	NOUN
cjfa-30360	104	15	compulsory	compulsory	NOUN
cjfa-30360	104	16	needed	need	VERB
cjfa-30360	104	17	to	to	PART
cjfa-30360	104	18	construct	construct	VERB
cjfa-30360	104	19	the	the	DET
cjfa-30360	104	20	infrastructure	infrastructure	NOUN
cjfa-30360	104	21	on	on	ADP
cjfa-30360	104	22	which	which	PRON
cjfa-30360	104	23	economic	economic	ADJ
cjfa-30360	104	24	development	development	NOUN
cjfa-30360	104	25	and	and	CCONJ
cjfa-30360	104	26	growth	growth	NOUN
cjfa-30360	104	27	are	be	AUX
cjfa-30360	104	28	depended	depend	VERB
cjfa-30360	104	29	;	;	PUNCT
cjfa-30360	104	30	creates	create	VERB
cjfa-30360	104	31	an	an	DET
cjfa-30360	104	32	enabling	enable	VERB
cjfa-30360	104	33	environment	environment	NOUN
cjfa-30360	104	34	in	in	ADP
cjfa-30360	104	35	which	which	PRON
cjfa-30360	104	36	business	business	NOUN
cjfa-30360	104	37	is	be	AUX
cjfa-30360	104	38	profitable	profitable	ADJ
cjfa-30360	104	39	and	and	CCONJ
cjfa-30360	104	40	wealth	wealth	NOUN
cjfa-30360	104	41	is	be	AUX
cjfa-30360	104	42	created	create	VERB
cjfa-30360	104	43	;	;	PUNCT
cjfa-30360	104	44	sharpen	sharpen	VERB
cjfa-30360	104	45	the	the	DET
cjfa-30360	104	46	procedure	procedure	NOUN
cjfa-30360	104	47	in	in	ADP
cjfa-30360	104	48	which	which	PRON
cjfa-30360	104	49	government	government	NOUN
cjfa-30360	104	50	activities	activity	NOUN
cjfa-30360	104	51	are	be	AUX
cjfa-30360	104	52	conducted	conduct	VERB
cjfa-30360	104	53	,	,	PUNCT
cjfa-30360	104	54	and	and	CCONJ
cjfa-30360	104	55	plays	play	VERB
cjfa-30360	104	56	a	a	DET
cjfa-30360	104	57	central	central	ADJ
cjfa-30360	104	58	and	and	CCONJ
cjfa-30360	104	59	crucial	crucial	ADJ
cjfa-30360	104	60	tasks	task	NOUN
cjfa-30360	104	61	in	in	ADP
cjfa-30360	104	62	mobilization	mobilization	NOUN
cjfa-30360	104	63	of	of	ADP
cjfa-30360	104	64	domestic	domestic	ADJ
cjfa-30360	104	65	resource	resource	NOUN
cjfa-30360	104	66	as	as	SCONJ
cjfa-30360	104	67	detailed	detail	VERB
cjfa-30360	104	68	in	in	ADP
cjfa-30360	104	69	performance	performance	NOUN
cjfa-30360	104	70	expectancy	expectancy	NOUN
cjfa-30360	104	71	theory	theory	NOUN
cjfa-30360	104	72	(	(	PUNCT
cjfa-30360	104	73	venkatesh	venkatesh	PROPN
cjfa-30360	104	74	,	,	PUNCT
cjfa-30360	104	75	morris	morris	PROPN
cjfa-30360	104	76	,	,	PUNCT
cjfa-30360	104	77	davis	davis	PROPN
cjfa-30360	104	78	&	&	CCONJ
cjfa-30360	104	79	davis	davis	PROPN
cjfa-30360	104	80	,	,	PUNCT
cjfa-30360	104	81	2013	2013	NUM
cjfa-30360	104	82	)	)	PUNCT
cjfa-30360	104	83	.	.	PUNCT
cjfa-30360	105	1	agreeing	agree	VERB
cjfa-30360	105	2	to	to	ADP
cjfa-30360	105	3	this	this	DET
cjfa-30360	105	4	theory	theory	NOUN
cjfa-30360	105	5	,	,	PUNCT
cjfa-30360	105	6	taxation	taxation	NOUN
cjfa-30360	105	7	shapes	shape	VERB
cjfa-30360	105	8	the	the	DET
cjfa-30360	105	9	region	region	NOUN
cjfa-30360	105	10	environment	environment	NOUN
cjfa-30360	105	11	and	and	CCONJ
cjfa-30360	105	12	thus	thus	ADV
cjfa-30360	105	13	promotes	promote	VERB
cjfa-30360	105	14	the	the	DET
cjfa-30360	105	15	nation	nation	NOUN
cjfa-30360	105	16	economy	economy	NOUN
cjfa-30360	105	17	,	,	PUNCT
cjfa-30360	105	18	enhance	enhance	VERB
cjfa-30360	105	19	investment	investment	NOUN
cjfa-30360	105	20	and	and	CCONJ
cjfa-30360	105	21	international	international	ADJ
cjfa-30360	105	22	trade	trade	NOUN
cjfa-30360	105	23	through	through	ADP
cjfa-30360	105	24	ict	ict	PROPN
cjfa-30360	105	25	.	.	PUNCT
cjfa-30360	106	1	dou	dou	VERB
cjfa-30360	106	2	the	the	DET
cjfa-30360	106	3	impact	impact	NOUN
cjfa-30360	106	4	of	of	ADP
cjfa-30360	106	5	ict	ict	NOUN
cjfa-30360	106	6	on	on	ADP
cjfa-30360	106	7	taxation	taxation	NOUN
cjfa-30360	106	8	:	:	PUNCT
cjfa-30360	106	9	evidence	evidence	NOUN
cjfa-30360	106	10	from	from	ADP
cjfa-30360	106	11	oyo	oyo	NOUN
cjfa-30360	106	12	state	state	NOUN
cjfa-30360	106	13	15	15	NUM
cjfa-30360	106	14	ble	ble	ADJ
cjfa-30360	106	15	taxation	taxation	NOUN
cjfa-30360	106	16	avoidance	avoidance	NOUN
cjfa-30360	106	17	,	,	PUNCT
cjfa-30360	106	18	efficient	efficient	ADJ
cjfa-30360	106	19	tax	tax	NOUN
cjfa-30360	106	20	administration	administration	NOUN
cjfa-30360	106	21	,	,	PUNCT
cjfa-30360	106	22	and	and	CCONJ
cjfa-30360	106	23	consistency	consistency	NOUN
cjfa-30360	106	24	and	and	CCONJ
cjfa-30360	106	25	certainty	certainty	NOUN
cjfa-30360	106	26	of	of	ADP
cjfa-30360	106	27	tax	tax	NOUN
cjfa-30360	106	28	treatment	treatment	NOUN
cjfa-30360	106	29	are	be	AUX
cjfa-30360	106	30	all	all	ADV
cjfa-30360	106	31	important	important	ADJ
cjfa-30360	106	32	consideration	consideration	NOUN
cjfa-30360	106	33	for	for	ADP
cjfa-30360	106	34	business	business	NOUN
cjfa-30360	106	35	which	which	PRON
cjfa-30360	106	36	are	be	AUX
cjfa-30360	106	37	easily	easily	ADV
cjfa-30360	106	38	accessed	access	VERB
cjfa-30360	106	39	through	through	ADP
cjfa-30360	106	40	ict	ict	PROPN
cjfa-30360	106	41	.	.	PUNCT
cjfa-30360	107	1	empirical	empirical	ADJ
cjfa-30360	107	2	review	review	VERB
cjfa-30360	107	3	olaoye	olaoye	NOUN
cjfa-30360	107	4	and	and	CCONJ
cjfa-30360	107	5	kehinde	kehinde	ADJ
cjfa-30360	107	6	(	(	PUNCT
cjfa-30360	107	7	2017	2017	NUM
cjfa-30360	107	8	)	)	PUNCT
cjfa-30360	107	9	examined	examine	VERB
cjfa-30360	107	10	the	the	DET
cjfa-30360	107	11	impact	impact	NOUN
cjfa-30360	107	12	of	of	ADP
cjfa-30360	107	13	it	it	PRON
cjfa-30360	107	14	on	on	ADP
cjfa-30360	107	15	tax	tax	NOUN
cjfa-30360	107	16	administration	administration	NOUN
cjfa-30360	107	17	in	in	ADP
cjfa-30360	107	18	south	south	PROPN
cjfa-30360	107	19	west	west	PROPN
cjfa-30360	107	20	in	in	ADP
cjfa-30360	107	21	nigeria	nigeria	PROPN
cjfa-30360	107	22	.	.	PUNCT
cjfa-30360	108	1	it	it	PRON
cjfa-30360	108	2	precisely	precisely	ADV
cjfa-30360	108	3	inspected	inspect	VERB
cjfa-30360	108	4	the	the	DET
cjfa-30360	108	5	effect	effect	NOUN
cjfa-30360	108	6	of	of	ADP
cjfa-30360	108	7	it	it	PRON
cjfa-30360	108	8	on	on	ADP
cjfa-30360	108	9	tax	tax	NOUN
cjfa-30360	108	10	productivity	productivity	NOUN
cjfa-30360	108	11	and	and	CCONJ
cjfa-30360	108	12	the	the	DET
cjfa-30360	108	13	relationship	relationship	NOUN
cjfa-30360	108	14	between	between	ADP
cjfa-30360	108	15	it	it	PRON
cjfa-30360	108	16	on	on	ADP
cjfa-30360	108	17	tax	tax	NOUN
cjfa-30360	108	18	planning	planning	NOUN
cjfa-30360	108	19	and	and	CCONJ
cjfa-30360	108	20	implementation	implementation	NOUN
cjfa-30360	108	21	.	.	PUNCT
cjfa-30360	109	1	descriptive	descriptive	ADJ
cjfa-30360	109	2	research	research	NOUN
cjfa-30360	109	3	was	be	AUX
cjfa-30360	109	4	employed	employ	VERB
cjfa-30360	109	5	and	and	CCONJ
cjfa-30360	109	6	questionnaire	questionnaire	NOUN
cjfa-30360	109	7	was	be	AUX
cjfa-30360	109	8	used	use	VERB
cjfa-30360	109	9	as	as	ADP
cjfa-30360	109	10	instrument	instrument	NOUN
cjfa-30360	109	11	to	to	PART
cjfa-30360	109	12	generate	generate	VERB
cjfa-30360	109	13	data	datum	NOUN
cjfa-30360	109	14	.	.	PUNCT
cjfa-30360	110	1	pearson	pearson	PROPN
cjfa-30360	110	2	product	product	PROPN
cjfa-30360	110	3	moment	moment	NOUN
cjfa-30360	110	4	correlation	correlation	NOUN
cjfa-30360	110	5	(	(	PUNCT
cjfa-30360	110	6	ppmc	ppmc	NOUN
cjfa-30360	110	7	)	)	PUNCT
cjfa-30360	110	8	and	and	CCONJ
cjfa-30360	110	9	multiple	multiple	ADJ
cjfa-30360	110	10	regression	regression	NOUN
cjfa-30360	110	11	were	be	AUX
cjfa-30360	110	12	adopted	adopt	VERB
cjfa-30360	110	13	to	to	PART
cjfa-30360	110	14	analyse	analyse	VERB
cjfa-30360	110	15	generated	generate	VERB
cjfa-30360	110	16	data	datum	NOUN
cjfa-30360	110	17	through	through	ADP
cjfa-30360	110	18	questionnaire	questionnaire	NOUN
cjfa-30360	110	19	.	.	PUNCT
cjfa-30360	111	1	the	the	DET
cjfa-30360	111	2	results	result	NOUN
cjfa-30360	111	3	divulged	divulge	VERB
cjfa-30360	111	4	that	that	SCONJ
cjfa-30360	111	5	it	it	PRON
cjfa-30360	111	6	through	through	ADP
cjfa-30360	111	7	online	online	ADJ
cjfa-30360	111	8	tax	tax	NOUN
cjfa-30360	111	9	registration	registration	NOUN
cjfa-30360	111	10	,	,	PUNCT
cjfa-30360	111	11	online	online	ADJ
cjfa-30360	111	12	tax	tax	NOUN
cjfa-30360	111	13	remittance	remittance	NOUN
cjfa-30360	111	14	and	and	CCONJ
cjfa-30360	111	15	online	online	ADJ
cjfa-30360	111	16	tax	tax	NOUN
cjfa-30360	111	17	filing	filing	NOUN
cjfa-30360	111	18	has	have	VERB
cjfa-30360	111	19	influence	influence	NOUN
cjfa-30360	111	20	on	on	ADP
cjfa-30360	111	21	tax	tax	NOUN
cjfa-30360	111	22	productivity	productivity	NOUN
cjfa-30360	111	23	.	.	PUNCT
cjfa-30360	112	1	this	this	DET
cjfa-30360	112	2	study	study	NOUN
cjfa-30360	112	3	only	only	ADV
cjfa-30360	112	4	examined	examine	VERB
cjfa-30360	112	5	influence	influence	NOUN
cjfa-30360	112	6	of	of	ADP
cjfa-30360	112	7	ict	ict	PROPN
cjfa-30360	112	8	on	on	ADP
cjfa-30360	112	9	tax	tax	NOUN
cjfa-30360	112	10	administration	administration	NOUN
cjfa-30360	112	11	in	in	ADP
cjfa-30360	112	12	south	south	PROPN
cjfa-30360	112	13	west	west	PROPN
cjfa-30360	112	14	,	,	PUNCT
cjfa-30360	112	15	the	the	DET
cjfa-30360	112	16	result	result	NOUN
cjfa-30360	112	17	and	and	CCONJ
cjfa-30360	112	18	outcome	outcome	VERB
cjfa-30360	112	19	in	in	ADP
cjfa-30360	112	20	on	on	ADP
cjfa-30360	112	21	south	south	PROPN
cjfa-30360	112	22	west	west	PROPN
cjfa-30360	112	23	not	not	PART
cjfa-30360	112	24	extended	extend	VERB
cjfa-30360	112	25	to	to	ADP
cjfa-30360	112	26	oyo	oyo	NOUN
cjfa-30360	112	27	state	state	NOUN
cjfa-30360	112	28	.	.	PUNCT
cjfa-30360	113	1	however	however	ADV
cjfa-30360	113	2	,	,	PUNCT
cjfa-30360	113	3	the	the	DET
cjfa-30360	113	4	study	study	NOUN
cjfa-30360	113	5	was	be	AUX
cjfa-30360	113	6	piloted	pilot	VERB
cjfa-30360	113	7	in	in	ADP
cjfa-30360	113	8	southwest	southwest	NOUN
cjfa-30360	113	9	of	of	ADP
cjfa-30360	113	10	nigeria	nigeria	PROPN
cjfa-30360	113	11	and	and	CCONJ
cjfa-30360	113	12	the	the	DET
cjfa-30360	113	13	findings	finding	NOUN
cjfa-30360	113	14	can	can	AUX
cjfa-30360	113	15	not	not	PART
cjfa-30360	113	16	be	be	AUX
cjfa-30360	113	17	generalized	generalize	VERB
cjfa-30360	113	18	in	in	ADP
cjfa-30360	113	19	wider	wide	ADJ
cjfa-30360	113	20	perspectives	perspective	NOUN
cjfa-30360	113	21	.	.	PUNCT
cjfa-30360	114	1	yuda	yuda	NOUN
cjfa-30360	114	2	(	(	PUNCT
cjfa-30360	114	3	2013	2013	NUM
cjfa-30360	114	4	)	)	PUNCT
cjfa-30360	114	5	examined	examine	VERB
cjfa-30360	114	6	the	the	DET
cjfa-30360	114	7	use	use	NOUN
cjfa-30360	114	8	of	of	ADP
cjfa-30360	114	9	ict	ict	PROPN
cjfa-30360	114	10	’s	’s	PART
cjfa-30360	114	11	influence	influence	NOUN
cjfa-30360	114	12	on	on	ADP
cjfa-30360	114	13	modernized	modernized	ADJ
cjfa-30360	114	14	tax	tax	NOUN
cjfa-30360	114	15	administration	administration	NOUN
cjfa-30360	114	16	procedures	procedure	NOUN
cjfa-30360	114	17	and	and	CCONJ
cjfa-30360	114	18	revenue	revenue	NOUN
cjfa-30360	114	19	collection	collection	NOUN
cjfa-30360	114	20	in	in	ADP
cjfa-30360	114	21	taxpayer	taxpayer	PROPN
cjfa-30360	114	22	department	department	PROPN
cjfa-30360	114	23	of	of	ADP
cjfa-30360	114	24	revenue	revenue	NOUN
cjfa-30360	114	25	authority	authority	NOUN
cjfa-30360	114	26	in	in	ADP
cjfa-30360	114	27	tanzania	tanzania	PROPN
cjfa-30360	114	28	.	.	PUNCT
cjfa-30360	115	1	the	the	DET
cjfa-30360	115	2	ict	ict	PROPN
cjfa-30360	115	3	was	be	AUX
cjfa-30360	115	4	introduced	introduce	VERB
cjfa-30360	115	5	in	in	ADP
cjfa-30360	115	6	2001	2001	NUM
cjfa-30360	115	7	in	in	ADP
cjfa-30360	115	8	the	the	DET
cjfa-30360	115	9	department	department	NOUN
cjfa-30360	115	10	for	for	ADP
cjfa-30360	115	11	expediting	expedite	VERB
cjfa-30360	115	12	maintenance	maintenance	NOUN
cjfa-30360	115	13	and	and	CCONJ
cjfa-30360	115	14	well	well	ADV
cjfa-30360	115	15	-	-	PUNCT
cjfa-30360	115	16	timed	time	VERB
cjfa-30360	115	17	access	access	NOUN
cjfa-30360	115	18	to	to	ADP
cjfa-30360	115	19	records	record	NOUN
cjfa-30360	115	20	.	.	PUNCT
cjfa-30360	116	1	the	the	DET
cjfa-30360	116	2	study	study	NOUN
cjfa-30360	116	3	output	output	NOUN
cjfa-30360	116	4	,	,	PUNCT
cjfa-30360	116	5	after	after	SCONJ
cjfa-30360	116	6	descriptive	descriptive	ADJ
cjfa-30360	116	7	research	research	NOUN
cjfa-30360	116	8	was	be	AUX
cjfa-30360	116	9	employed	employ	VERB
cjfa-30360	116	10	,	,	PUNCT
cjfa-30360	116	11	showed	show	VERB
cjfa-30360	116	12	that	that	SCONJ
cjfa-30360	116	13	ict	ict	PROPN
cjfa-30360	116	14	had	have	VERB
cjfa-30360	116	15	influence	influence	NOUN
cjfa-30360	116	16	on	on	ADP
cjfa-30360	116	17	modernized	modernized	ADJ
cjfa-30360	116	18	tax	tax	NOUN
cjfa-30360	116	19	administration	administration	NOUN
cjfa-30360	116	20	procedures	procedure	NOUN
cjfa-30360	116	21	and	and	CCONJ
cjfa-30360	116	22	revenue	revenue	NOUN
cjfa-30360	116	23	collection	collection	NOUN
cjfa-30360	116	24	in	in	ADP
cjfa-30360	116	25	taxpayer	taxpayer	PROPN
cjfa-30360	116	26	department	department	PROPN
cjfa-30360	116	27	of	of	ADP
cjfa-30360	116	28	revenue	revenue	NOUN
cjfa-30360	116	29	authority	authority	NOUN
cjfa-30360	116	30	in	in	ADP
cjfa-30360	116	31	tanzania	tanzania	PROPN
cjfa-30360	116	32	.	.	PUNCT
cjfa-30360	117	1	ict	ict	PROPN
cjfa-30360	117	2	minimized	minimize	VERB
cjfa-30360	117	3	operational	operational	ADJ
cjfa-30360	117	4	costs	cost	NOUN
cjfa-30360	117	5	;	;	PUNCT
cjfa-30360	117	6	removed	remove	VERB
cjfa-30360	117	7	postal	postal	ADJ
cjfa-30360	117	8	delay	delay	NOUN
cjfa-30360	117	9	,	,	PUNCT
cjfa-30360	117	10	plug	plug	VERB
cjfa-30360	117	11	loss	loss	NOUN
cjfa-30360	117	12	in	in	ADP
cjfa-30360	117	13	revenue	revenue	NOUN
cjfa-30360	117	14	and	and	CCONJ
cjfa-30360	117	15	curbed	curbed	ADJ
cjfa-30360	117	16	cheating	cheat	VERB
cjfa-30360	117	17	.	.	PUNCT
cjfa-30360	118	1	the	the	DET
cjfa-30360	118	2	effect	effect	NOUN
cjfa-30360	118	3	of	of	ADP
cjfa-30360	118	4	ict	ict	PROPN
cjfa-30360	118	5	on	on	ADP
cjfa-30360	118	6	tax	tax	NOUN
cjfa-30360	118	7	administration	administration	NOUN
cjfa-30360	118	8	in	in	ADP
cjfa-30360	118	9	nigeria	nigeria	PROPN
cjfa-30360	118	10	was	be	AUX
cjfa-30360	118	11	also	also	ADV
cjfa-30360	118	12	analyzed	analyze	VERB
cjfa-30360	118	13	by	by	ADP
cjfa-30360	118	14	efunboade	efunboade	PROPN
cjfa-30360	118	15	(	(	PUNCT
cjfa-30360	118	16	2014	2014	NUM
cjfa-30360	118	17	)	)	PUNCT
cjfa-30360	118	18	.	.	PUNCT
cjfa-30360	119	1	the	the	DET
cjfa-30360	119	2	study	study	NOUN
cjfa-30360	119	3	went	go	VERB
cjfa-30360	119	4	into	into	ADP
cjfa-30360	119	5	in	in	ADP
cjfa-30360	119	6	-	-	PUNCT
cjfa-30360	119	7	depth	depth	NOUN
cjfa-30360	119	8	of	of	ADP
cjfa-30360	119	9	the	the	DET
cjfa-30360	119	10	effectiveness	effectiveness	NOUN
cjfa-30360	119	11	of	of	ADP
cjfa-30360	119	12	ict	ict	PROPN
cjfa-30360	119	13	on	on	ADP
cjfa-30360	119	14	tax	tax	NOUN
cjfa-30360	119	15	administration	administration	NOUN
cjfa-30360	119	16	.	.	PUNCT
cjfa-30360	120	1	questionnaire	questionnaire	NOUN
cjfa-30360	120	2	and	and	CCONJ
cjfa-30360	120	3	personal	personal	ADJ
cjfa-30360	120	4	interview	interview	NOUN
cjfa-30360	120	5	were	be	AUX
cjfa-30360	120	6	engaged	engage	VERB
cjfa-30360	120	7	in	in	ADP
cjfa-30360	120	8	the	the	DET
cjfa-30360	120	9	study	study	NOUN
cjfa-30360	120	10	and	and	CCONJ
cjfa-30360	120	11	analyzed	analyze	VERB
cjfa-30360	120	12	using	use	VERB
cjfa-30360	120	13	descriptive	descriptive	ADJ
cjfa-30360	120	14	analysis	analysis	NOUN
cjfa-30360	120	15	.	.	PUNCT
cjfa-30360	121	1	discoveries	discovery	NOUN
cjfa-30360	121	2	of	of	ADP
cjfa-30360	121	3	the	the	DET
cjfa-30360	121	4	research	research	NOUN
cjfa-30360	121	5	revealed	reveal	VERB
cjfa-30360	121	6	the	the	DET
cjfa-30360	121	7	degree	degree	NOUN
cjfa-30360	121	8	of	of	ADP
cjfa-30360	121	9	utility	utility	NOUN
cjfa-30360	121	10	of	of	ADP
cjfa-30360	121	11	ict	ict	NOUN
cjfa-30360	121	12	to	to	ADP
cjfa-30360	121	13	a	a	DET
cjfa-30360	121	14	tax	tax	NOUN
cjfa-30360	121	15	administration	administration	NOUN
cjfa-30360	121	16	’s	’s	PART
cjfa-30360	121	17	core	core	NOUN
cjfa-30360	121	18	tasks	task	NOUN
cjfa-30360	121	19	in	in	ADP
cjfa-30360	121	20	nigeria	nigeria	PROPN
cjfa-30360	121	21	but	but	CCONJ
cjfa-30360	121	22	failed	fail	VERB
cjfa-30360	121	23	to	to	PART
cjfa-30360	121	24	comment	comment	VERB
cjfa-30360	121	25	on	on	ADP
cjfa-30360	121	26	other	other	ADJ
cjfa-30360	121	27	key	key	ADJ
cjfa-30360	121	28	variables	variable	NOUN
cjfa-30360	121	29	such	such	ADJ
cjfa-30360	121	30	as	as	ADP
cjfa-30360	121	31	ict	ict	NOUN
cjfa-30360	121	32	skills	skill	NOUN
cjfa-30360	121	33	and	and	CCONJ
cjfa-30360	121	34	infrastructures	infrastructure	NOUN
cjfa-30360	121	35	.	.	PUNCT
cjfa-30360	122	1	the	the	DET
cjfa-30360	122	2	output	output	NOUN
cjfa-30360	122	3	showed	show	VERB
cjfa-30360	122	4	that	that	SCONJ
cjfa-30360	122	5	ict	ict	PROPN
cjfa-30360	122	6	had	have	AUX
cjfa-30360	122	7	encouraging	encouraging	ADJ
cjfa-30360	122	8	impact	impact	NOUN
cjfa-30360	122	9	on	on	ADP
cjfa-30360	122	10	tax	tax	NOUN
cjfa-30360	122	11	administration	administration	NOUN
cjfa-30360	122	12	.	.	PUNCT
cjfa-30360	123	1	but	but	CCONJ
cjfa-30360	123	2	the	the	DET
cjfa-30360	123	3	study	study	NOUN
cjfa-30360	123	4	was	be	AUX
cjfa-30360	123	5	piloted	pilot	VERB
cjfa-30360	123	6	in	in	ADP
cjfa-30360	123	7	nigeria	nigeria	PROPN
cjfa-30360	123	8	without	without	ADP
cjfa-30360	123	9	quantitative	quantitative	ADJ
cjfa-30360	123	10	analysis	analysis	NOUN
cjfa-30360	123	11	and	and	CCONJ
cjfa-30360	123	12	the	the	DET
cjfa-30360	123	13	range	range	NOUN
cjfa-30360	123	14	of	of	ADP
cjfa-30360	123	15	the	the	DET
cjfa-30360	123	16	study	study	NOUN
cjfa-30360	123	17	is	be	AUX
cjfa-30360	123	18	limited	limit	VERB
cjfa-30360	123	19	to	to	ADP
cjfa-30360	123	20	2013	2013	NUM
cjfa-30360	123	21	.	.	PUNCT
cjfa-30360	124	1	the	the	DET
cjfa-30360	124	2	empirical	empirical	ADJ
cjfa-30360	124	3	investigation	investigation	NOUN
cjfa-30360	124	4	on	on	ADP
cjfa-30360	124	5	ict	ict	PROPN
cjfa-30360	124	6	influence	influence	NOUN
cjfa-30360	124	7	on	on	ADP
cjfa-30360	124	8	accounting	accounting	NOUN
cjfa-30360	124	9	practice	practice	NOUN
cjfa-30360	124	10	(	(	PUNCT
cjfa-30360	124	11	ap	ap	PROPN
cjfa-30360	124	12	)	)	PUNCT
cjfa-30360	124	13	was	be	AUX
cjfa-30360	124	14	also	also	ADV
cjfa-30360	124	15	discovered	discover	VERB
cjfa-30360	124	16	by	by	ADP
cjfa-30360	124	17	nwanyanwu	nwanyanwu	PROPN
cjfa-30360	124	18	(	(	PUNCT
cjfa-30360	124	19	2016	2016	NUM
cjfa-30360	124	20	)	)	PUNCT
cjfa-30360	124	21	.	.	PUNCT
cjfa-30360	125	1	data	datum	NOUN
cjfa-30360	125	2	were	be	AUX
cjfa-30360	125	3	assembled	assemble	VERB
cjfa-30360	125	4	from	from	ADP
cjfa-30360	125	5	public	public	ADJ
cjfa-30360	125	6	and	and	CCONJ
cjfa-30360	125	7	private	private	ADJ
cjfa-30360	125	8	sectors	sector	NOUN
cjfa-30360	125	9	accountants	accountant	NOUN
cjfa-30360	125	10	through	through	ADP
cjfa-30360	125	11	unstructured	unstructured	ADJ
cjfa-30360	125	12	and	and	CCONJ
cjfa-30360	125	13	structured	structured	ADJ
cjfa-30360	125	14	questajudeen	questajudeen	PROPN
cjfa-30360	125	15	adegbite	adegbite	PROPN
cjfa-30360	125	16	,	,	PUNCT
cjfa-30360	125	17	mustapha	mustapha	PROPN
cjfa-30360	125	18	bojuwon	bojuwon	PROPN
cjfa-30360	125	19	,	,	PUNCT
cjfa-30360	125	20	adenike	adenike	ADJ
cjfa-30360	125	21	adegbite16	adegbite16	NOUN
cjfa-30360	125	22	tionnaire	tionnaire	NOUN
cjfa-30360	125	23	.	.	PUNCT
cjfa-30360	126	1	analyses	analysis	NOUN
cjfa-30360	126	2	were	be	AUX
cjfa-30360	126	3	achieved	achieve	VERB
cjfa-30360	126	4	by	by	ADP
cjfa-30360	126	5	pearson	pearson	PROPN
cjfa-30360	126	6	’s	’s	PART
cjfa-30360	126	7	product	product	NOUN
cjfa-30360	126	8	moment	moment	NOUN
cjfa-30360	126	9	coefficient	coefficient	NOUN
cjfa-30360	126	10	,	,	PUNCT
cjfa-30360	126	11	descriptive	descriptive	ADJ
cjfa-30360	126	12	statistics	statistic	NOUN
cjfa-30360	126	13	and	and	CCONJ
cjfa-30360	126	14	multiple	multiple	ADJ
cjfa-30360	126	15	regression	regression	NOUN
cjfa-30360	126	16	.	.	PUNCT
cjfa-30360	127	1	verdicts	verdict	NOUN
cjfa-30360	127	2	indicated	indicate	VERB
cjfa-30360	127	3	that	that	SCONJ
cjfa-30360	127	4	positive	positive	ADJ
cjfa-30360	127	5	statistical	statistical	ADJ
cjfa-30360	127	6	,	,	PUNCT
cjfa-30360	127	7	strong	strong	ADJ
cjfa-30360	127	8	,	,	PUNCT
cjfa-30360	127	9	and	and	CCONJ
cjfa-30360	127	10	significant	significant	ADJ
cjfa-30360	127	11	relationship	relationship	NOUN
cjfa-30360	127	12	existed	exist	VERB
cjfa-30360	127	13	between	between	ADP
cjfa-30360	127	14	ap	ap	PROPN
cjfa-30360	127	15	and	and	CCONJ
cjfa-30360	127	16	ict	ict	PROPN
cjfa-30360	127	17	.	.	PUNCT
cjfa-30360	128	1	power	power	NOUN
cjfa-30360	128	2	investment	investment	NOUN
cjfa-30360	128	3	is	be	AUX
cjfa-30360	128	4	a	a	DET
cjfa-30360	128	5	precondition	precondition	NOUN
cjfa-30360	128	6	for	for	SCONJ
cjfa-30360	128	7	organizations	organization	NOUN
cjfa-30360	128	8	to	to	PART
cjfa-30360	128	9	exploit	exploit	VERB
cjfa-30360	128	10	value	value	NOUN
cjfa-30360	128	11	of	of	ADP
cjfa-30360	128	12	ict	ict	PROPN
cjfa-30360	128	13	.	.	PUNCT
cjfa-30360	129	1	however	however	ADV
cjfa-30360	129	2	,	,	PUNCT
cjfa-30360	129	3	conducted	conduct	VERB
cjfa-30360	129	4	study	study	NOUN
cjfa-30360	129	5	was	be	AUX
cjfa-30360	129	6	on	on	ADP
cjfa-30360	129	7	accounting	account	VERB
cjfa-30360	129	8	practical	practical	ADJ
cjfa-30360	130	1	but	but	CCONJ
cjfa-30360	130	2	it	it	PRON
cjfa-30360	130	3	was	be	AUX
cjfa-30360	130	4	not	not	PART
cjfa-30360	130	5	conducted	conduct	VERB
cjfa-30360	130	6	on	on	ADP
cjfa-30360	130	7	taxation	taxation	NOUN
cjfa-30360	130	8	.	.	PUNCT
cjfa-30360	131	1	from	from	ADP
cjfa-30360	131	2	the	the	DET
cjfa-30360	131	3	appraisal	appraisal	NOUN
cjfa-30360	131	4	and	and	CCONJ
cjfa-30360	131	5	assessment	assessment	NOUN
cjfa-30360	131	6	of	of	ADP
cjfa-30360	131	7	extant	extant	ADJ
cjfa-30360	131	8	works	work	NOUN
cjfa-30360	131	9	,	,	PUNCT
cjfa-30360	131	10	the	the	DET
cjfa-30360	131	11	gaps	gap	NOUN
cjfa-30360	131	12	identified	identify	VERB
cjfa-30360	131	13	are	be	AUX
cjfa-30360	131	14	scope	scope	NOUN
cjfa-30360	131	15	,	,	PUNCT
cjfa-30360	131	16	methodology	methodology	NOUN
cjfa-30360	131	17	and	and	CCONJ
cjfa-30360	131	18	conceptual	conceptual	ADJ
cjfa-30360	131	19	gap	gap	NOUN
cjfa-30360	131	20	.	.	PUNCT
cjfa-30360	132	1	the	the	DET
cjfa-30360	132	2	scope	scope	NOUN
cjfa-30360	132	3	of	of	ADP
cjfa-30360	132	4	studies	study	NOUN
cjfa-30360	132	5	reviewed	review	VERB
cjfa-30360	132	6	were	be	AUX
cjfa-30360	132	7	limited	limit	VERB
cjfa-30360	132	8	to	to	ADP
cjfa-30360	132	9	2015	2015	NUM
cjfa-30360	132	10	not	not	PART
cjfa-30360	132	11	extended	extend	VERB
cjfa-30360	132	12	to	to	ADP
cjfa-30360	132	13	the	the	DET
cjfa-30360	132	14	current	current	ADJ
cjfa-30360	132	15	year	year	NOUN
cjfa-30360	132	16	.	.	PUNCT
cjfa-30360	133	1	also	also	ADV
cjfa-30360	133	2	,	,	PUNCT
cjfa-30360	133	3	no	no	DET
cjfa-30360	133	4	existing	exist	VERB
cjfa-30360	133	5	study	study	NOUN
cjfa-30360	133	6	has	have	AUX
cjfa-30360	133	7	captured	capture	VERB
cjfa-30360	133	8	oyo	oyo	NOUN
cjfa-30360	133	9	state	state	NOUN
cjfa-30360	133	10	in	in	ADP
cjfa-30360	133	11	the	the	DET
cjfa-30360	133	12	investigation	investigation	NOUN
cjfa-30360	133	13	of	of	ADP
cjfa-30360	133	14	the	the	DET
cjfa-30360	133	15	influence	influence	NOUN
cjfa-30360	133	16	of	of	ADP
cjfa-30360	133	17	ict	ict	PROPN
cjfa-30360	133	18	on	on	ADP
cjfa-30360	133	19	tax	tax	NOUN
cjfa-30360	133	20	return	return	NOUN
cjfa-30360	133	21	.	.	PUNCT
cjfa-30360	134	1	this	this	DET
cjfa-30360	134	2	study	study	NOUN
cjfa-30360	134	3	is	be	AUX
cjfa-30360	134	4	unique	unique	ADJ
cjfa-30360	134	5	because	because	SCONJ
cjfa-30360	134	6	it	it	PRON
cjfa-30360	134	7	employed	employ	VERB
cjfa-30360	134	8	mannova	mannova	NOUN
cjfa-30360	134	9	to	to	PART
cjfa-30360	134	10	discover	discover	VERB
cjfa-30360	134	11	the	the	DET
cjfa-30360	134	12	ict	ict	NOUN
cjfa-30360	134	13	influence	influence	NOUN
cjfa-30360	134	14	on	on	ADP
cjfa-30360	134	15	tax	tax	NOUN
cjfa-30360	134	16	revenue	revenue	NOUN
cjfa-30360	134	17	in	in	ADP
cjfa-30360	134	18	oyo	oyo	NOUN
cjfa-30360	134	19	state	state	NOUN
cjfa-30360	134	20	.	.	PUNCT
cjfa-30360	135	1	the	the	DET
cjfa-30360	135	2	research	research	NOUN
cjfa-30360	135	3	methodology	methodology	NOUN
cjfa-30360	135	4	and	and	CCONJ
cjfa-30360	135	5	the	the	DET
cjfa-30360	135	6	course	course	NOUN
cjfa-30360	135	7	of	of	ADP
cjfa-30360	135	8	the	the	DET
cjfa-30360	135	9	research	research	NOUN
cjfa-30360	135	10	process	process	NOUN
cjfa-30360	135	11	primary	primary	ADJ
cjfa-30360	135	12	data	datum	NOUN
cjfa-30360	135	13	were	be	AUX
cjfa-30360	135	14	collected	collect	VERB
cjfa-30360	135	15	through	through	ADP
cjfa-30360	135	16	homogeneous	homogeneous	ADJ
cjfa-30360	135	17	and	and	CCONJ
cjfa-30360	135	18	structured	structured	ADJ
cjfa-30360	135	19	questionnaire	questionnaire	NOUN
cjfa-30360	135	20	that	that	PRON
cjfa-30360	135	21	were	be	AUX
cjfa-30360	135	22	administered	administer	VERB
cjfa-30360	135	23	to	to	ADP
cjfa-30360	135	24	staff	staff	NOUN
cjfa-30360	135	25	of	of	ADP
cjfa-30360	135	26	oyo	oyo	NOUN
cjfa-30360	135	27	state	state	NOUN
cjfa-30360	135	28	board	board	NOUN
cjfa-30360	135	29	of	of	ADP
cjfa-30360	135	30	internal	internal	ADJ
cjfa-30360	135	31	revenue	revenue	NOUN
cjfa-30360	135	32	service	service	NOUN
cjfa-30360	135	33	(	(	PUNCT
cjfa-30360	135	34	sbir	sbir	NOUN
cjfa-30360	135	35	)	)	PUNCT
cjfa-30360	135	36	and	and	CCONJ
cjfa-30360	135	37	other	other	ADJ
cjfa-30360	135	38	taxpayers	taxpayer	NOUN
cjfa-30360	135	39	through	through	ADP
cjfa-30360	135	40	random	random	ADJ
cjfa-30360	135	41	sampling	sampling	NOUN
cjfa-30360	135	42	.	.	PUNCT
cjfa-30360	136	1	three	three	NUM
cjfa-30360	136	2	hundred	hundred	NUM
cjfa-30360	136	3	and	and	CCONJ
cjfa-30360	136	4	fifty	fifty	NUM
cjfa-30360	136	5	(	(	PUNCT
cjfa-30360	136	6	350	350	NUM
cjfa-30360	136	7	)	)	PUNCT
cjfa-30360	136	8	questionnaires	questionnaire	NOUN
cjfa-30360	136	9	were	be	AUX
cjfa-30360	136	10	distributed	distribute	VERB
cjfa-30360	136	11	among	among	ADP
cjfa-30360	136	12	the	the	DET
cjfa-30360	136	13	respondents	respondent	NOUN
cjfa-30360	136	14	but	but	CCONJ
cjfa-30360	136	15	300	300	NUM
cjfa-30360	136	16	were	be	AUX
cjfa-30360	136	17	returned	return	VERB
cjfa-30360	136	18	.	.	PUNCT
cjfa-30360	137	1	ten	ten	NUM
cjfa-30360	137	2	(	(	PUNCT
cjfa-30360	137	3	10	10	NUM
cjfa-30360	137	4	)	)	PUNCT
cjfa-30360	137	5	questionnaires	questionnaire	NOUN
cjfa-30360	137	6	was	be	AUX
cjfa-30360	137	7	distributed	distribute	VERB
cjfa-30360	137	8	in	in	ADP
cjfa-30360	137	9	each	each	PRON
cjfa-30360	137	10	of	of	ADP
cjfa-30360	137	11	the	the	DET
cjfa-30360	137	12	fifteen	fifteen	ADJ
cjfa-30360	137	13	ministries	ministry	NOUN
cjfa-30360	137	14	and	and	CCONJ
cjfa-30360	137	15	eighty	eighty	NUM
cjfa-30360	137	16	(	(	PUNCT
cjfa-30360	137	17	80	80	NUM
cjfa-30360	137	18	)	)	PUNCT
cjfa-30360	137	19	was	be	AUX
cjfa-30360	137	20	distributed	distribute	VERB
cjfa-30360	137	21	in	in	ADP
cjfa-30360	137	22	sbir	sbir	NOUN
cjfa-30360	137	23	,	,	PUNCT
cjfa-30360	137	24	while	while	SCONJ
cjfa-30360	137	25	the	the	PRON
cjfa-30360	137	26	remaining	remain	VERB
cjfa-30360	137	27	fifty	fifty	NUM
cjfa-30360	137	28	(	(	PUNCT
cjfa-30360	137	29	70	70	NUM
cjfa-30360	137	30	)	)	PUNCT
cjfa-30360	137	31	was	be	AUX
cjfa-30360	137	32	distributed	distribute	VERB
cjfa-30360	137	33	among	among	ADP
cjfa-30360	137	34	taxpayers	taxpayer	NOUN
cjfa-30360	137	35	.	.	PUNCT
cjfa-30360	138	1	the	the	DET
cjfa-30360	138	2	study	study	NOUN
cjfa-30360	138	3	employed	employ	VERB
cjfa-30360	138	4	five	five	NUM
cjfa-30360	138	5	-point	-point	NOUN
cjfa-30360	138	6	likert	likert	ADJ
cjfa-30360	138	7	scale	scale	NOUN
cjfa-30360	138	8	.	.	PUNCT
cjfa-30360	139	1	1=	1=	X
cjfa-30360	139	2	strongly	strongly	ADV
cjfa-30360	139	3	disagree	disagree	VERB
cjfa-30360	139	4	(	(	PUNCT
cjfa-30360	139	5	sd	sd	NOUN
cjfa-30360	139	6	)	)	PUNCT
cjfa-30360	139	7	,	,	PUNCT
cjfa-30360	139	8	2=	2=	NUM
cjfa-30360	139	9	disagree	disagree	VERB
cjfa-30360	139	10	(	(	PUNCT
cjfa-30360	139	11	d	d	NOUN
cjfa-30360	139	12	)	)	PUNCT
cjfa-30360	139	13	,	,	PUNCT
cjfa-30360	139	14	3=	3=	NUM
cjfa-30360	139	15	undecided	undecided	ADJ
cjfa-30360	139	16	(	(	PUNCT
cjfa-30360	139	17	n	n	CCONJ
cjfa-30360	139	18	)	)	PUNCT
cjfa-30360	139	19	,	,	PUNCT
cjfa-30360	139	20	4=	4=	NUM
cjfa-30360	139	21	 	 	SPACE
cjfa-30360	139	22	agree	agree	VERB
cjfa-30360	139	23	(	(	PUNCT
cjfa-30360	139	24	a	a	NOUN
cjfa-30360	139	25	)	)	PUNCT
cjfa-30360	139	26	,	,	PUNCT
cjfa-30360	139	27	and	and	CCONJ
cjfa-30360	139	28	5=	5=	NUM
cjfa-30360	139	29	strongly	strongly	ADV
cjfa-30360	139	30	agree	agree	VERB
cjfa-30360	139	31	(	(	PUNCT
cjfa-30360	139	32	sa	sa	NOUN
cjfa-30360	139	33	)	)	PUNCT
cjfa-30360	139	34	.	.	PUNCT
cjfa-30360	140	1	data	datum	NOUN
cjfa-30360	140	2	collected	collect	VERB
cjfa-30360	140	3	were	be	AUX
cjfa-30360	140	4	scrutinized	scrutinize	VERB
cjfa-30360	140	5	and	and	CCONJ
cjfa-30360	140	6	analyzed	analyze	VERB
cjfa-30360	140	7	engaging	engaging	ADJ
cjfa-30360	140	8	chi	chi	NOUN
cjfa-30360	140	9	-	-	PUNCT
cjfa-30360	140	10	square	square	ADJ
cjfa-30360	140	11	,	,	PUNCT
cjfa-30360	140	12	descriptive	descriptive	ADJ
cjfa-30360	140	13	statistics	statistic	NOUN
cjfa-30360	140	14	,	,	PUNCT
cjfa-30360	140	15	one	one	NUM
cjfa-30360	140	16	way	way	NOUN
cjfa-30360	140	17	anova	anova	PROPN
cjfa-30360	140	18	and	and	CCONJ
cjfa-30360	140	19	manova	manova	PROPN
cjfa-30360	140	20	to	to	PART
cjfa-30360	140	21	test	test	VERB
cjfa-30360	140	22	the	the	DET
cjfa-30360	140	23	hypothesis	hypothesis	NOUN
cjfa-30360	140	24	formulated	formulate	VERB
cjfa-30360	140	25	.	.	PUNCT
cjfa-30360	141	1	chi	chi	PROPN
cjfa-30360	141	2	square	square	PROPN
cjfa-30360	141	3	is	be	AUX
cjfa-30360	141	4	an	an	DET
cjfa-30360	141	5	important	important	ADJ
cjfa-30360	141	6	non	non	ADJ
cjfa-30360	141	7	-	-	ADJ
cjfa-30360	141	8	parametric	parametric	ADJ
cjfa-30360	141	9	test	test	NOUN
cjfa-30360	141	10	and	and	CCONJ
cjfa-30360	141	11	as	as	SCONJ
cjfa-30360	141	12	such	such	ADJ
cjfa-30360	141	13	no	no	DET
cjfa-30360	141	14	rigid	rigid	ADJ
cjfa-30360	141	15	assumptions	assumption	NOUN
cjfa-30360	141	16	are	be	AUX
cjfa-30360	141	17	necessary	necessary	ADJ
cjfa-30360	141	18	in	in	ADP
cjfa-30360	141	19	respect	respect	NOUN
cjfa-30360	141	20	of	of	ADP
cjfa-30360	141	21	the	the	DET
cjfa-30360	141	22	type	type	NOUN
cjfa-30360	141	23	of	of	ADP
cjfa-30360	141	24	population	population	NOUN
cjfa-30360	141	25	.	.	PUNCT
cjfa-30360	142	1	it	it	PRON
cjfa-30360	142	2	is	be	AUX
cjfa-30360	142	3	used	use	VERB
cjfa-30360	142	4	as	as	ADP
cjfa-30360	142	5	a	a	DET
cjfa-30360	142	6	test	test	NOUN
cjfa-30360	142	7	of	of	ADP
cjfa-30360	142	8	goodness	goodness	NOUN
cjfa-30360	142	9	of	of	ADP
cjfa-30360	142	10	fit	fit	ADJ
cjfa-30360	142	11	and	and	CCONJ
cjfa-30360	142	12	as	as	ADP
cjfa-30360	142	13	a	a	DET
cjfa-30360	142	14	test	test	NOUN
cjfa-30360	142	15	of	of	ADP
cjfa-30360	142	16	independence	independence	NOUN
cjfa-30360	142	17	.	.	PUNCT
cjfa-30360	143	1	whereas	whereas	SCONJ
cjfa-30360	143	2	anova	anova	PROPN
cjfa-30360	143	3	test	test	NOUN
cjfa-30360	143	4	for	for	ADP
cjfa-30360	143	5	difference	difference	NOUN
cjfa-30360	143	6	among	among	ADP
cjfa-30360	143	7	the	the	DET
cjfa-30360	143	8	means	mean	NOUN
cjfa-30360	143	9	of	of	ADP
cjfa-30360	143	10	the	the	DET
cjfa-30360	143	11	population	population	NOUN
cjfa-30360	143	12	by	by	ADP
cjfa-30360	143	13	examine	examine	VERB
cjfa-30360	143	14	the	the	DET
cjfa-30360	143	15	amount	amount	NOUN
cjfa-30360	143	16	of	of	ADP
cjfa-30360	143	17	variation	variation	NOUN
cjfa-30360	143	18	within	within	ADP
cjfa-30360	143	19	each	each	PRON
cjfa-30360	143	20	of	of	ADP
cjfa-30360	143	21	the	the	DET
cjfa-30360	143	22	sample	sample	NOUN
cjfa-30360	143	23	,	,	PUNCT
cjfa-30360	143	24	relative	relative	ADJ
cjfa-30360	143	25	to	to	ADP
cjfa-30360	143	26	the	the	DET
cjfa-30360	143	27	amount	amount	NOUN
cjfa-30360	143	28	of	of	ADP
cjfa-30360	143	29	variation	variation	NOUN
cjfa-30360	143	30	between	between	ADP
cjfa-30360	143	31	the	the	DET
cjfa-30360	143	32	samples	sample	NOUN
cjfa-30360	143	33	.	.	PUNCT
cjfa-30360	144	1	manova	manova	PROPN
cjfa-30360	144	2	is	be	AUX
cjfa-30360	144	3	an	an	DET
cjfa-30360	144	4	extension	extension	NOUN
cjfa-30360	144	5	of	of	ADP
cjfa-30360	144	6	bivariate	bivariate	ADJ
cjfa-30360	144	7	analysis	analysis	NOUN
cjfa-30360	144	8	of	of	ADP
cjfa-30360	144	9	variance	variance	NOUN
cjfa-30360	144	10	in	in	ADP
cjfa-30360	144	11	which	which	PRON
cjfa-30360	144	12	the	the	DET
cjfa-30360	144	13	ratio	ratio	NOUN
cjfa-30360	144	14	of	of	ADP
cjfa-30360	144	15	among	among	ADP
cjfa-30360	144	16	–	–	PUNCT
cjfa-30360	144	17	group	group	NOUN
cjfa-30360	144	18	variance	variance	NOUN
cjfa-30360	144	19	to	to	ADP
cjfa-30360	144	20	within	within	ADP
cjfa-30360	144	21	-	-	PUNCT
cjfa-30360	144	22	group	group	NOUN
cjfa-30360	144	23	variance	variance	NOUN
cjfa-30360	144	24	is	be	AUX
cjfa-30360	144	25	calculated	calculate	VERB
cjfa-30360	144	26	on	on	ADP
cjfa-30360	144	27	a	a	DET
cjfa-30360	144	28	set	set	NOUN
cjfa-30360	144	29	of	of	ADP
cjfa-30360	144	30	variable	variable	NOUN
cjfa-30360	144	31	instead	instead	ADV
cjfa-30360	144	32	of	of	ADP
cjfa-30360	144	33	single	single	ADJ
cjfa-30360	144	34	variable	variable	NOUN
cjfa-30360	144	35	.	.	PUNCT
cjfa-30360	145	1	the	the	DET
cjfa-30360	145	2	formulae	formulae	NOUN
cjfa-30360	145	3	for	for	ADP
cjfa-30360	145	4	chi	chi	ADJ
cjfa-30360	145	5	-	-	PUNCT
cjfa-30360	145	6	square	square	NOUN
cjfa-30360	145	7	used	use	VERB
cjfa-30360	145	8	is	be	AUX
cjfa-30360	145	9	respect	respect	NOUN
cjfa-30360	145	10	of	of	ADP
cjfa-30360	145	11	the	the	DET
cjfa-30360	145	12	type	type	NOUN
cjfa-30360	145	13	of	of	ADP
cjfa-30360	145	14	population	population	NOUN
cjfa-30360	145	15	.	.	PUNCT
cjfa-30360	146	1	it	it	PRON
cjfa-30360	146	2	is	be	AUX
cjfa-30360	146	3	used	use	VERB
cjfa-30360	146	4	as	as	ADP
cjfa-30360	146	5	a	a	DET
cjfa-30360	146	6	test	test	NOUN
cjfa-30360	146	7	of	of	ADP
cjfa-30360	146	8	goodness	goodness	NOUN
cjfa-30360	146	9	of	of	ADP
cjfa-30360	146	10	fit	fit	ADJ
cjfa-30360	146	11	and	and	CCONJ
cjfa-30360	146	12	as	as	ADP
cjfa-30360	146	13	a	a	DET
cjfa-30360	146	14	test	test	NOUN
cjfa-30360	146	15	of	of	ADP
cjfa-30360	146	16	independence	independence	NOUN
cjfa-30360	146	17	.	.	PUNCT
cjfa-30360	147	1	whereas	whereas	SCONJ
cjfa-30360	147	2	anova	anova	PROPN
cjfa-30360	147	3	test	test	NOUN
cjfa-30360	147	4	for	for	ADP
cjfa-30360	147	5	difference	difference	NOUN
cjfa-30360	147	6	among	among	ADP
cjfa-30360	147	7	the	the	DET
cjfa-30360	147	8	means	mean	NOUN
cjfa-30360	147	9	of	of	ADP
cjfa-30360	147	10	the	the	DET
cjfa-30360	147	11	population	population	NOUN
cjfa-30360	147	12	by	by	ADP
cjfa-30360	147	13	examine	examine	VERB
cjfa-30360	147	14	the	the	DET
cjfa-30360	147	15	amount	amount	NOUN
cjfa-30360	147	16	of	of	ADP
cjfa-30360	147	17	variation	variation	NOUN
cjfa-30360	147	18	within	within	ADP
cjfa-30360	147	19	each	each	PRON
cjfa-30360	147	20	of	of	ADP
cjfa-30360	147	21	the	the	DET
cjfa-30360	147	22	sample	sample	NOUN
cjfa-30360	147	23	,	,	PUNCT
cjfa-30360	147	24	relative	relative	ADJ
cjfa-30360	147	25	to	to	ADP
cjfa-30360	147	26	the	the	DET
cjfa-30360	147	27	amount	amount	NOUN
cjfa-30360	147	28	of	of	ADP
cjfa-30360	147	29	variation	variation	NOUN
cjfa-30360	147	30	between	between	ADP
cjfa-30360	147	31	the	the	DET
cjfa-30360	147	32	samples	sample	NOUN
cjfa-30360	147	33	.	.	PUNCT
cjfa-30360	148	1	manova	manova	PROPN
cjfa-30360	148	2	is	be	AUX
cjfa-30360	148	3	an	an	DET
cjfa-30360	148	4	extension	extension	NOUN
cjfa-30360	148	5	of	of	ADP
cjfa-30360	148	6	bivariate	bivariate	ADJ
cjfa-30360	148	7	analysis	analysis	NOUN
cjfa-30360	148	8	of	of	ADP
cjfa-30360	148	9	variance	variance	NOUN
cjfa-30360	148	10	in	in	ADP
cjfa-30360	148	11	which	which	PRON
cjfa-30360	148	12	the	the	DET
cjfa-30360	148	13	ratio	ratio	NOUN
cjfa-30360	148	14	of	of	ADP
cjfa-30360	148	15	among	among	ADP
cjfa-30360	148	16	–	–	PUNCT
cjfa-30360	148	17	group	group	NOUN
cjfa-30360	148	18	variance	variance	NOUN
cjfa-30360	148	19	to	to	ADP
cjfa-30360	148	20	within	within	ADP
cjfa-30360	148	21	-	-	PUNCT
cjfa-30360	148	22	group	group	NOUN
cjfa-30360	148	23	variance	variance	NOUN
cjfa-30360	148	24	is	be	AUX
cjfa-30360	148	25	calculated	calculate	VERB
cjfa-30360	148	26	on	on	ADP
cjfa-30360	148	27	a	a	DET
cjfa-30360	148	28	set	set	NOUN
cjfa-30360	148	29	of	of	ADP
cjfa-30360	148	30	variable	variable	NOUN
cjfa-30360	148	31	instead	instead	ADV
cjfa-30360	148	32	of	of	ADP
cjfa-30360	148	33	single	single	ADJ
cjfa-30360	148	34	variable	variable	NOUN
cjfa-30360	148	35	.	.	PUNCT
cjfa-30360	149	1	the	the	DET
cjfa-30360	149	2	formulae	formulae	NOUN
cjfa-30360	149	3	for	for	ADP
cjfa-30360	149	4	chi	chi	ADJ
cjfa-30360	149	5	-	-	PUNCT
cjfa-30360	149	6	square	square	NOUN
cjfa-30360	149	7	used	use	VERB
cjfa-30360	149	8	is	be	AUX
cjfa-30360	149	9	where	where	SCONJ
cjfa-30360	149	10	:	:	PUNCT
cjfa-30360	149	11	i=1	i=1	X
cjfa-30360	149	12	,	,	PUNCT
cjfa-30360	149	13	oij	oij	X
cjfa-30360	149	14	=	=	SYM
cjfa-30360	149	15	observed	observe	VERB
cjfa-30360	149	16	frequency	frequency	NOUN
cjfa-30360	149	17	of	of	ADP
cjfa-30360	149	18	the	the	DET
cjfa-30360	149	19	cell	cell	NOUN
cjfa-30360	149	20	in	in	ADP
cjfa-30360	149	21	ith	ith	PROPN
cjfa-30360	149	22	row	row	NOUN
cjfa-30360	149	23	and	and	CCONJ
cjfa-30360	149	24	jth	jth	PROPN
cjfa-30360	149	25	column	column	NOUN
cjfa-30360	149	26	,	,	PUNCT
cjfa-30360	149	27	eij=	eij=	ADV
cjfa-30360	149	28	expected	expect	VERB
cjfa-30360	149	29	frequency	frequency	NOUN
cjfa-30360	149	30	of	of	ADP
cjfa-30360	149	31	the	the	DET
cjfa-30360	149	32	cell	cell	NOUN
cjfa-30360	149	33	in	in	ADP
cjfa-30360	149	34	ith	ith	PROPN
cjfa-30360	149	35	row	row	NOUN
cjfa-30360	149	36	and	and	CCONJ
cjfa-30360	149	37	jth	jth	PROPN
cjfa-30360	149	38	column	column	PROPN
cjfa-30360	149	39	.	.	PUNCT
cjfa-30360	150	1	the	the	DET
cjfa-30360	150	2	degree	degree	NOUN
cjfa-30360	150	3	of	of	ADP
cjfa-30360	150	4	freedom	freedom	NOUN
cjfa-30360	150	5	=	=	SYM
cjfa-30360	150	6	(	(	PUNCT
cjfa-30360	150	7	r-1)(k-1	r-1)(k-1	NOUN
cjfa-30360	150	8	)	)	PUNCT
cjfa-30360	150	9	.	.	PUNCT
cjfa-30360	151	1	where	where	SCONJ
cjfa-30360	151	2	:	:	PUNCT
cjfa-30360	151	3	r	r	X
cjfa-30360	151	4	=	=	SYM
cjfa-30360	151	5	no	no	PROPN
cjfa-30360	151	6	of	of	ADP
cjfa-30360	151	7	rows	row	NOUN
cjfa-30360	151	8	,	,	PUNCT
cjfa-30360	151	9	k	k	PROPN
cjfa-30360	152	1	=	=	PUNCT
cjfa-30360	152	2	no	no	PROPN
cjfa-30360	152	3	of	of	ADP
cjfa-30360	152	4	columns	column	NOUN
cjfa-30360	152	5	(	(	PUNCT
cjfa-30360	152	6	oi	oi	INTJ
cjfa-30360	152	7	ei	ei	PROPN
cjfa-30360	152	8	)	)	PUNCT
cjfa-30360	152	9	,	,	PUNCT
cjfa-30360	152	10	i	i	PRON
cjfa-30360	152	11	=	=	NOUN
cjfa-30360	152	12	constant	constant	ADJ
cjfa-30360	152	13	value	value	NOUN
cjfa-30360	152	14	.	.	PUNCT
cjfa-30360	153	1	results	result	NOUN
cjfa-30360	153	2	and	and	CCONJ
cjfa-30360	153	3	discussion	discussion	NOUN
cjfa-30360	153	4	table	table	NOUN
cjfa-30360	153	5	1	1	NUM
cjfa-30360	153	6	.	.	PUNCT
cjfa-30360	153	7	distribution	distribution	NOUN
cjfa-30360	153	8	of	of	ADP
cjfa-30360	153	9	responses	response	NOUN
cjfa-30360	153	10	on	on	ADP
cjfa-30360	153	11	the	the	DET
cjfa-30360	153	12	effect	effect	NOUN
cjfa-30360	153	13	of	of	ADP
cjfa-30360	153	14	ict	ict	NOUN
cjfa-30360	153	15	on	on	ADP
cjfa-30360	153	16	tax	tax	NOUN
cjfa-30360	153	17	returns	return	NOUN
cjfa-30360	153	18	in	in	ADP
cjfa-30360	153	19	oyo	oyo	NOUN
cjfa-30360	153	20	state	state	NOUN
cjfa-30360	153	21	s	s	PROPN
cjfa-30360	153	22	/	/	SYM
cjfa-30360	153	23	n	n	NOUN
cjfa-30360	153	24	question	question	NOUN
cjfa-30360	153	25	sa	sa	ADP
cjfa-30360	153	26	a	a	DET
cjfa-30360	153	27	n	n	NOUN
cjfa-30360	153	28	d	d	NOUN
cjfa-30360	153	29	sd	sd	ADP
cjfa-30360	153	30	total	total	ADJ
cjfa-30360	153	31	1	1	NUM
cjfa-30360	153	32	ict	ict	NOUN
cjfa-30360	153	33	usage	usage	NOUN
cjfa-30360	153	34	has	have	AUX
cjfa-30360	153	35	minimized	minimize	VERB
cjfa-30360	153	36	errors	error	NOUN
cjfa-30360	153	37	in	in	ADP
cjfa-30360	153	38	return	return	NOUN
cjfa-30360	153	39	processing	processing	NOUN
cjfa-30360	153	40	and	and	CCONJ
cjfa-30360	153	41	assessment	assessment	NOUN
cjfa-30360	153	42	.	.	PUNCT
cjfa-30360	154	1	71	71	NUM
cjfa-30360	154	2	(	(	PUNCT
cjfa-30360	154	3	23.7	23.7	NUM
cjfa-30360	154	4	%	%	NOUN
cjfa-30360	154	5	)	)	PUNCT
cjfa-30360	154	6	179	179	NUM
cjfa-30360	154	7	(	(	PUNCT
cjfa-30360	154	8	59.7	59.7	NUM
cjfa-30360	154	9	%	%	NOUN
cjfa-30360	154	10	)	)	PUNCT
cjfa-30360	154	11	09	09	NUM
cjfa-30360	154	12	(	(	PUNCT
cjfa-30360	154	13	3.0	3.0	NUM
cjfa-30360	154	14	%	%	NOUN
cjfa-30360	154	15	)	)	PUNCT
cjfa-30360	154	16	28	28	NUM
cjfa-30360	154	17	(	(	PUNCT
cjfa-30360	154	18	9.3	9.3	NUM
cjfa-30360	154	19	%	%	NOUN
cjfa-30360	154	20	)	)	PUNCT
cjfa-30360	154	21	13	13	NUM
cjfa-30360	154	22	(	(	PUNCT
cjfa-30360	154	23	4.3	4.3	NUM
cjfa-30360	154	24	%	%	NOUN
cjfa-30360	154	25	)	)	PUNCT
cjfa-30360	154	26	300	300	NUM
cjfa-30360	154	27	(	(	PUNCT
cjfa-30360	154	28	100	100	NUM
cjfa-30360	154	29	%	%	NOUN
cjfa-30360	154	30	)	)	PUNCT
cjfa-30360	154	31	2	2	NUM
cjfa-30360	154	32	taxpayer	taxpayer	NOUN
cjfa-30360	154	33	and	and	CCONJ
cjfa-30360	154	34	tax	tax	NOUN
cjfa-30360	154	35	consultants	consultant	NOUN
cjfa-30360	154	36	(	(	PUNCT
cjfa-30360	154	37	firms	firm	NOUN
cjfa-30360	154	38	)	)	PUNCT
cjfa-30360	154	39	prepare	prepare	VERB
cjfa-30360	154	40	tax	tax	NOUN
cjfa-30360	154	41	return	return	NOUN
cjfa-30360	154	42	employing	employ	VERB
cjfa-30360	154	43	computer	computer	NOUN
cjfa-30360	154	44	to	to	PART
cjfa-30360	154	45	submit	submit	VERB
cjfa-30360	154	46	via	via	ADP
cjfa-30360	154	47	internet	internet	NOUN
cjfa-30360	154	48	,	,	PUNCT
cjfa-30360	154	49	and	and	CCONJ
cjfa-30360	154	50	prompt	prompt	ADJ
cjfa-30360	154	51	computation	computation	NOUN
cjfa-30360	154	52	and	and	CCONJ
cjfa-30360	154	53	preparation	preparation	NOUN
cjfa-30360	154	54	of	of	ADP
cjfa-30360	154	55	tax	tax	NOUN
cjfa-30360	154	56	liability	liability	NOUN
cjfa-30360	154	57	through	through	ADP
cjfa-30360	154	58	etax	etax	NOUN
cjfa-30360	154	59	calculator	calculator	NOUN
cjfa-30360	154	60	enhance	enhance	VERB
cjfa-30360	154	61	tax	tax	NOUN
cjfa-30360	154	62	productivity	productivity	NOUN
cjfa-30360	154	63	102	102	NUM
cjfa-30360	154	64	(	(	PUNCT
cjfa-30360	154	65	34.0	34.0	NUM
cjfa-30360	154	66	%	%	NOUN
cjfa-30360	154	67	)	)	PUNCT
cjfa-30360	154	68	140	140	NUM
cjfa-30360	154	69	(	(	PUNCT
cjfa-30360	154	70	46.7	46.7	NUM
cjfa-30360	154	71	%	%	NOUN
cjfa-30360	154	72	)	)	PUNCT
cjfa-30360	154	73	12	12	NUM
cjfa-30360	154	74	(	(	PUNCT
cjfa-30360	154	75	4.0	4.0	NUM
cjfa-30360	154	76	%	%	NOUN
cjfa-30360	154	77	)	)	PUNCT
cjfa-30360	154	78	25	25	NUM
cjfa-30360	154	79	(	(	PUNCT
cjfa-30360	154	80	8.3	8.3	NUM
cjfa-30360	154	81	%	%	NOUN
cjfa-30360	154	82	)	)	PUNCT
cjfa-30360	154	83	21	21	NUM
cjfa-30360	154	84	(	(	PUNCT
cjfa-30360	154	85	7.0	7.0	NUM
cjfa-30360	154	86	%	%	NOUN
cjfa-30360	154	87	)	)	PUNCT
cjfa-30360	154	88	300	300	NUM
cjfa-30360	154	89	(	(	PUNCT
cjfa-30360	154	90	100	100	NUM
cjfa-30360	154	91	%	%	NOUN
cjfa-30360	154	92	)	)	PUNCT
cjfa-30360	154	93	3	3	NUM
cjfa-30360	154	94	ict	ict	NOUN
cjfa-30360	154	95	minimize	minimize	VERB
cjfa-30360	154	96	operational	operational	ADJ
cjfa-30360	154	97	costs	cost	NOUN
cjfa-30360	154	98	,	,	PUNCT
cjfa-30360	154	99	tax	tax	NOUN
cjfa-30360	154	100	compliance	compliance	NOUN
cjfa-30360	154	101	cost	cost	NOUN
cjfa-30360	154	102	and	and	CCONJ
cjfa-30360	154	103	maximize	maximize	VERB
cjfa-30360	154	104	revenue	revenue	NOUN
cjfa-30360	154	105	collection	collection	NOUN
cjfa-30360	154	106	95	95	NUM
cjfa-30360	154	107	(	(	PUNCT
cjfa-30360	154	108	31.7	31.7	NUM
cjfa-30360	154	109	%	%	NOUN
cjfa-30360	154	110	)	)	PUNCT
cjfa-30360	154	111	121	121	NUM
cjfa-30360	154	112	(	(	PUNCT
cjfa-30360	154	113	40.3	40.3	NUM
cjfa-30360	154	114	%	%	NOUN
cjfa-30360	154	115	)	)	PUNCT
cjfa-30360	154	116	17	17	NUM
cjfa-30360	154	117	(	(	PUNCT
cjfa-30360	154	118	5.7	5.7	NUM
cjfa-30360	154	119	%	%	NOUN
cjfa-30360	154	120	)	)	PUNCT
cjfa-30360	154	121	25	25	NUM
cjfa-30360	154	122	(	(	PUNCT
cjfa-30360	154	123	8.3	8.3	NUM
cjfa-30360	154	124	%	%	NOUN
cjfa-30360	154	125	)	)	PUNCT
cjfa-30360	154	126	42	42	NUM
cjfa-30360	154	127	(	(	PUNCT
cjfa-30360	154	128	14.0	14.0	NUM
cjfa-30360	154	129	%	%	NOUN
cjfa-30360	154	130	)	)	PUNCT
cjfa-30360	154	131	300	300	NUM
cjfa-30360	154	132	(	(	PUNCT
cjfa-30360	154	133	100	100	NUM
cjfa-30360	154	134	%	%	NOUN
cjfa-30360	154	135	)	)	PUNCT
cjfa-30360	154	136	4	4	NUM
cjfa-30360	154	137	ict	ict	NOUN
cjfa-30360	154	138	provides	provide	VERB
cjfa-30360	154	139	access	access	NOUN
cjfa-30360	154	140	to	to	ADP
cjfa-30360	154	141	similar	similar	ADJ
cjfa-30360	154	142	bodies	body	NOUN
cjfa-30360	154	143	around	around	ADP
cjfa-30360	154	144	the	the	DET
cjfa-30360	154	145	130	130	NUM
cjfa-30360	154	146	(	(	PUNCT
cjfa-30360	154	147	43.3	43.3	NUM
cjfa-30360	154	148	%	%	NOUN
cjfa-30360	154	149	)	)	PUNCT
cjfa-30360	154	150	110	110	NUM
cjfa-30360	154	151	(	(	PUNCT
cjfa-30360	154	152	36.7	36.7	NUM
cjfa-30360	154	153	%	%	NOUN
cjfa-30360	154	154	)	)	PUNCT
cjfa-30360	154	155	00	00	PUNCT
cjfa-30360	155	1	(	(	PUNCT
cjfa-30360	155	2	00	00	NUM
cjfa-30360	155	3	%	%	NOUN
cjfa-30360	155	4	)	)	PUNCT
cjfa-30360	155	5	45	45	NUM
cjfa-30360	155	6	(	(	PUNCT
cjfa-30360	155	7	15.0	15.0	NUM
cjfa-30360	155	8	%	%	NOUN
cjfa-30360	155	9	15	15	NUM
cjfa-30360	155	10	(	(	PUNCT
cjfa-30360	155	11	5.0	5.0	NUM
cjfa-30360	155	12	%	%	NOUN
cjfa-30360	155	13	)	)	PUNCT
cjfa-30360	155	14	300	300	NUM
cjfa-30360	155	15	(	(	PUNCT
cjfa-30360	155	16	100	100	NUM
cjfa-30360	155	17	%	%	NOUN
cjfa-30360	155	18	)	)	PUNCT
cjfa-30360	155	19	eij	eij	PROPN
cjfa-30360	155	20	eijoij	eijoij	NOUN
cjfa-30360	155	21	)	)	PUNCT
cjfa-30360	155	22	(	(	PUNCT
cjfa-30360	155	23	2	2	NUM
cjfa-30360	155	24	2	2	NUM
cjfa-30360	155	25			NOUN
cjfa-30360	155	26			PROPN
cjfa-30360	155	27			VERB
cjfa-30360	155	28	the	the	DET
cjfa-30360	155	29	impact	impact	NOUN
cjfa-30360	155	30	of	of	ADP
cjfa-30360	155	31	ict	ict	PROPN
cjfa-30360	155	32	on	on	ADP
cjfa-30360	155	33	taxation	taxation	NOUN
cjfa-30360	155	34	:	:	PUNCT
cjfa-30360	155	35	evidence	evidence	NOUN
cjfa-30360	155	36	from	from	ADP
cjfa-30360	155	37	oyo	oyo	NOUN
cjfa-30360	155	38	state	state	NOUN
cjfa-30360	155	39	17	17	NUM
cjfa-30360	155	40	where	where	SCONJ
cjfa-30360	155	41	:	:	PUNCT
cjfa-30360	155	42	i	i	NOUN
cjfa-30360	155	43	=	=	NOUN
cjfa-30360	155	44	1	1	NUM
cjfa-30360	155	45	,	,	PUNCT
cjfa-30360	155	46	oij	oij	X
cjfa-30360	155	47	=	=	SYM
cjfa-30360	155	48	observed	observe	VERB
cjfa-30360	155	49	frequency	frequency	NOUN
cjfa-30360	155	50	of	of	ADP
cjfa-30360	155	51	the	the	DET
cjfa-30360	155	52	cell	cell	NOUN
cjfa-30360	155	53	in	in	ADP
cjfa-30360	155	54	ith	ith	PROPN
cjfa-30360	155	55	row	row	NOUN
cjfa-30360	155	56	and	and	CCONJ
cjfa-30360	155	57	jth	jth	PROPN
cjfa-30360	155	58	column	column	PROPN
cjfa-30360	155	59	,	,	PUNCT
cjfa-30360	155	60	eij	eij	PROPN
cjfa-30360	155	61	=	=	PUNCT
cjfa-30360	155	62	expected	expect	VERB
cjfa-30360	155	63	frequency	frequency	NOUN
cjfa-30360	155	64	of	of	ADP
cjfa-30360	155	65	the	the	DET
cjfa-30360	155	66	cell	cell	NOUN
cjfa-30360	155	67	in	in	ADP
cjfa-30360	155	68	ith	ith	PROPN
cjfa-30360	155	69	row	row	NOUN
cjfa-30360	155	70	and	and	CCONJ
cjfa-30360	155	71	jth	jth	PROPN
cjfa-30360	155	72	column	column	PROPN
cjfa-30360	155	73	.	.	PUNCT
cjfa-30360	156	1	the	the	DET
cjfa-30360	156	2	degree	degree	NOUN
cjfa-30360	156	3	of	of	ADP
cjfa-30360	156	4	freedom	freedom	NOUN
cjfa-30360	156	5	=	=	SYM
cjfa-30360	156	6	(	(	PUNCT
cjfa-30360	156	7	r-1)(k-1	r-1)(k-1	NOUN
cjfa-30360	156	8	)	)	PUNCT
cjfa-30360	156	9	where	where	SCONJ
cjfa-30360	156	10	:	:	PUNCT
cjfa-30360	156	11	r	r	NOUN
cjfa-30360	156	12	=	=	NOUN
cjfa-30360	156	13	number	number	NOUN
cjfa-30360	156	14	of	of	ADP
cjfa-30360	156	15	rows	row	NOUN
cjfa-30360	156	16	,	,	PUNCT
cjfa-30360	156	17	k	k	NOUN
cjfa-30360	156	18	=	=	PUNCT
cjfa-30360	156	19	number	number	NOUN
cjfa-30360	156	20	of	of	ADP
cjfa-30360	156	21	columns	column	NOUN
cjfa-30360	156	22	(	(	PUNCT
cjfa-30360	156	23	oi	oi	INTJ
cjfa-30360	156	24	ei	ei	PROPN
cjfa-30360	156	25	)	)	PUNCT
cjfa-30360	156	26	,	,	PUNCT
cjfa-30360	156	27	i	i	PRON
cjfa-30360	156	28	=	=	NOUN
cjfa-30360	156	29	constant	constant	ADJ
cjfa-30360	156	30	value	value	NOUN
cjfa-30360	156	31	.	.	PUNCT
cjfa-30360	157	1	results	result	NOUN
cjfa-30360	157	2	and	and	CCONJ
cjfa-30360	157	3	discussion	discussion	NOUN
cjfa-30360	157	4	table	table	NOUN
cjfa-30360	157	5	1	1	NUM
cjfa-30360	157	6	.	.	PUNCT
cjfa-30360	157	7	distribution	distribution	NOUN
cjfa-30360	157	8	of	of	ADP
cjfa-30360	157	9	responses	response	NOUN
cjfa-30360	157	10	on	on	ADP
cjfa-30360	157	11	the	the	DET
cjfa-30360	157	12	effect	effect	NOUN
cjfa-30360	157	13	of	of	ADP
cjfa-30360	157	14	ict	ict	NOUN
cjfa-30360	157	15	on	on	ADP
cjfa-30360	157	16	tax	tax	NOUN
cjfa-30360	157	17	returns	return	NOUN
cjfa-30360	157	18	in	in	ADP
cjfa-30360	157	19	oyo	oyo	NOUN
cjfa-30360	157	20	state	state	NOUN
cjfa-30360	157	21	s	s	PROPN
cjfa-30360	157	22	/	/	SYM
cjfa-30360	157	23	n	n	NOUN
cjfa-30360	157	24	question	question	NOUN
cjfa-30360	157	25	sa	sa	ADP
cjfa-30360	157	26	a	a	DET
cjfa-30360	157	27	n	n	NOUN
cjfa-30360	157	28	d	d	NOUN
cjfa-30360	157	29	sd	sd	ADP
cjfa-30360	157	30	total	total	ADJ
cjfa-30360	157	31	1	1	NUM
cjfa-30360	157	32	ict	ict	NOUN
cjfa-30360	157	33	usage	usage	NOUN
cjfa-30360	157	34	has	have	AUX
cjfa-30360	157	35	minimized	minimize	VERB
cjfa-30360	157	36	errors	error	NOUN
cjfa-30360	157	37	in	in	ADP
cjfa-30360	157	38	return	return	NOUN
cjfa-30360	157	39	processing	processing	NOUN
cjfa-30360	157	40	and	and	CCONJ
cjfa-30360	157	41	assessment	assessment	NOUN
cjfa-30360	157	42	71	71	NUM
cjfa-30360	157	43	(	(	PUNCT
cjfa-30360	157	44	23.7	23.7	NUM
cjfa-30360	157	45	%	%	NOUN
cjfa-30360	157	46	)	)	PUNCT
cjfa-30360	157	47	179	179	NUM
cjfa-30360	157	48	(	(	PUNCT
cjfa-30360	157	49	59.7	59.7	NUM
cjfa-30360	157	50	%	%	NOUN
cjfa-30360	157	51	)	)	PUNCT
cjfa-30360	157	52	09	09	NUM
cjfa-30360	157	53	(	(	PUNCT
cjfa-30360	157	54	3.0	3.0	NUM
cjfa-30360	157	55	%	%	NOUN
cjfa-30360	157	56	)	)	PUNCT
cjfa-30360	157	57	28	28	NUM
cjfa-30360	157	58	(	(	PUNCT
cjfa-30360	157	59	9.3	9.3	NUM
cjfa-30360	157	60	%	%	NOUN
cjfa-30360	157	61	)	)	PUNCT
cjfa-30360	157	62	13	13	NUM
cjfa-30360	157	63	(	(	PUNCT
cjfa-30360	157	64	4.3	4.3	NUM
cjfa-30360	157	65	%	%	NOUN
cjfa-30360	157	66	)	)	PUNCT
cjfa-30360	157	67	300	300	NUM
cjfa-30360	157	68	(	(	PUNCT
cjfa-30360	157	69	100	100	NUM
cjfa-30360	157	70	%	%	NOUN
cjfa-30360	157	71	)	)	PUNCT
cjfa-30360	157	72	2	2	NUM
cjfa-30360	157	73	taxpayer	taxpayer	NOUN
cjfa-30360	157	74	and	and	CCONJ
cjfa-30360	157	75	tax	tax	NOUN
cjfa-30360	157	76	consultants	consultant	NOUN
cjfa-30360	157	77	(	(	PUNCT
cjfa-30360	157	78	firms	firm	NOUN
cjfa-30360	157	79	)	)	PUNCT
cjfa-30360	157	80	prepare	prepare	VERB
cjfa-30360	157	81	tax	tax	NOUN
cjfa-30360	157	82	return	return	NOUN
cjfa-30360	157	83	employing	employ	VERB
cjfa-30360	157	84	computer	computer	NOUN
cjfa-30360	157	85	to	to	PART
cjfa-30360	157	86	submit	submit	VERB
cjfa-30360	157	87	via	via	ADP
cjfa-30360	157	88	internet	internet	NOUN
cjfa-30360	157	89	,	,	PUNCT
cjfa-30360	157	90	and	and	CCONJ
cjfa-30360	157	91	prompt	prompt	ADJ
cjfa-30360	157	92	computation	computation	NOUN
cjfa-30360	157	93	and	and	CCONJ
cjfa-30360	157	94	preparation	preparation	NOUN
cjfa-30360	157	95	of	of	ADP
cjfa-30360	157	96	tax	tax	NOUN
cjfa-30360	157	97	liability	liability	NOUN
cjfa-30360	157	98	through	through	ADP
cjfa-30360	157	99	etax	etax	NOUN
cjfa-30360	157	100	calculator	calculator	NOUN
cjfa-30360	157	101	enhance	enhance	VERB
cjfa-30360	157	102	tax	tax	NOUN
cjfa-30360	157	103	productivity	productivity	NOUN
cjfa-30360	157	104	102	102	NUM
cjfa-30360	157	105	(	(	PUNCT
cjfa-30360	157	106	34.0	34.0	NUM
cjfa-30360	157	107	%	%	NOUN
cjfa-30360	157	108	)	)	PUNCT
cjfa-30360	157	109	140	140	NUM
cjfa-30360	157	110	(	(	PUNCT
cjfa-30360	157	111	46.7	46.7	NUM
cjfa-30360	157	112	%	%	NOUN
cjfa-30360	157	113	)	)	PUNCT
cjfa-30360	157	114	12	12	NUM
cjfa-30360	157	115	(	(	PUNCT
cjfa-30360	157	116	4.0	4.0	NUM
cjfa-30360	157	117	%	%	NOUN
cjfa-30360	157	118	)	)	PUNCT
cjfa-30360	157	119	25	25	NUM
cjfa-30360	157	120	(	(	PUNCT
cjfa-30360	157	121	8.3	8.3	NUM
cjfa-30360	157	122	%	%	NOUN
cjfa-30360	157	123	)	)	PUNCT
cjfa-30360	157	124	21	21	NUM
cjfa-30360	157	125	(	(	PUNCT
cjfa-30360	157	126	7.0	7.0	NUM
cjfa-30360	157	127	%	%	NOUN
cjfa-30360	157	128	)	)	PUNCT
cjfa-30360	157	129	300	300	NUM
cjfa-30360	157	130	(	(	PUNCT
cjfa-30360	157	131	100	100	NUM
cjfa-30360	157	132	%	%	NOUN
cjfa-30360	157	133	)	)	PUNCT
cjfa-30360	157	134	3	3	NUM
cjfa-30360	157	135	ict	ict	NOUN
cjfa-30360	157	136	minimize	minimize	VERB
cjfa-30360	157	137	operational	operational	ADJ
cjfa-30360	157	138	costs	cost	NOUN
cjfa-30360	157	139	,	,	PUNCT
cjfa-30360	157	140	tax	tax	NOUN
cjfa-30360	157	141	compliance	compliance	NOUN
cjfa-30360	157	142	cost	cost	NOUN
cjfa-30360	157	143	and	and	CCONJ
cjfa-30360	157	144	maximize	maximize	VERB
cjfa-30360	157	145	revenue	revenue	NOUN
cjfa-30360	157	146	collection	collection	NOUN
cjfa-30360	157	147	95	95	NUM
cjfa-30360	157	148	(	(	PUNCT
cjfa-30360	157	149	31.7	31.7	NUM
cjfa-30360	157	150	%	%	NOUN
cjfa-30360	157	151	)	)	PUNCT
cjfa-30360	157	152	121	121	NUM
cjfa-30360	157	153	(	(	PUNCT
cjfa-30360	157	154	40.3	40.3	NUM
cjfa-30360	157	155	%	%	NOUN
cjfa-30360	157	156	)	)	PUNCT
cjfa-30360	157	157	17	17	NUM
cjfa-30360	157	158	(	(	PUNCT
cjfa-30360	157	159	5.7	5.7	NUM
cjfa-30360	157	160	%	%	NOUN
cjfa-30360	157	161	)	)	PUNCT
cjfa-30360	157	162	25	25	NUM
cjfa-30360	157	163	(	(	PUNCT
cjfa-30360	157	164	8.3	8.3	NUM
cjfa-30360	157	165	%	%	NOUN
cjfa-30360	157	166	)	)	PUNCT
cjfa-30360	157	167	42	42	NUM
cjfa-30360	157	168	(	(	PUNCT
cjfa-30360	157	169	14.0	14.0	NUM
cjfa-30360	157	170	%	%	NOUN
cjfa-30360	157	171	)	)	PUNCT
cjfa-30360	157	172	300	300	NUM
cjfa-30360	157	173	(	(	PUNCT
cjfa-30360	157	174	100	100	NUM
cjfa-30360	157	175	%	%	NOUN
cjfa-30360	157	176	)	)	PUNCT
cjfa-30360	157	177	4	4	NUM
cjfa-30360	157	178	ict	ict	NOUN
cjfa-30360	157	179	provides	provide	VERB
cjfa-30360	157	180	access	access	NOUN
cjfa-30360	157	181	to	to	ADP
cjfa-30360	157	182	similar	similar	ADJ
cjfa-30360	157	183	bodies	body	NOUN
cjfa-30360	157	184	around	around	ADP
cjfa-30360	157	185	the	the	DET
cjfa-30360	157	186	globe	globe	NOUN
cjfa-30360	157	187	where	where	SCONJ
cjfa-30360	157	188	lessons	lesson	NOUN
cjfa-30360	157	189	learned	learn	VERB
cjfa-30360	157	190	improve	improve	VERB
cjfa-30360	157	191	the	the	DET
cjfa-30360	157	192	tax	tax	NOUN
cjfa-30360	157	193	establishment	establishment	NOUN
cjfa-30360	157	194	and	and	CCONJ
cjfa-30360	157	195	tax	tax	NOUN
cjfa-30360	157	196	administration	administration	NOUN
cjfa-30360	157	197	in	in	ADP
cjfa-30360	157	198	the	the	DET
cjfa-30360	157	199	state	state	NOUN
cjfa-30360	157	200	130	130	NUM
cjfa-30360	157	201	(	(	PUNCT
cjfa-30360	157	202	43.3	43.3	NUM
cjfa-30360	157	203	%	%	NOUN
cjfa-30360	157	204	)	)	PUNCT
cjfa-30360	158	1	110	110	NUM
cjfa-30360	158	2	(	(	PUNCT
cjfa-30360	158	3	36.7	36.7	NUM
cjfa-30360	158	4	%	%	NOUN
cjfa-30360	158	5	)	)	PUNCT
cjfa-30360	158	6	00	00	PUNCT
cjfa-30360	159	1	(	(	PUNCT
cjfa-30360	159	2	00	00	NUM
cjfa-30360	159	3	%	%	NOUN
cjfa-30360	159	4	)	)	PUNCT
cjfa-30360	159	5	45	45	NUM
cjfa-30360	159	6	(	(	PUNCT
cjfa-30360	159	7	15.0	15.0	NUM
cjfa-30360	159	8	%	%	NOUN
cjfa-30360	159	9	)	)	PUNCT
cjfa-30360	159	10	15	15	NUM
cjfa-30360	159	11	(	(	PUNCT
cjfa-30360	159	12	5.0	5.0	NUM
cjfa-30360	159	13	%	%	NOUN
cjfa-30360	159	14	)	)	PUNCT
cjfa-30360	159	15	300	300	NUM
cjfa-30360	159	16	(	(	PUNCT
cjfa-30360	159	17	100	100	NUM
cjfa-30360	159	18	%	%	NOUN
cjfa-30360	159	19	)	)	PUNCT
cjfa-30360	159	20	5	5	NUM
cjfa-30360	159	21	ict	ict	NOUN
cjfa-30360	159	22	maintains	maintain	VERB
cjfa-30360	159	23	consistent	consistent	ADJ
cjfa-30360	159	24	record	record	NOUN
cjfa-30360	159	25	keeping	keeping	NOUN
cjfa-30360	159	26	;	;	PUNCT
cjfa-30360	159	27	timely	timely	ADJ
cjfa-30360	159	28	access	access	NOUN
cjfa-30360	159	29	of	of	ADP
cjfa-30360	159	30	such	such	ADJ
cjfa-30360	159	31	records	record	NOUN
cjfa-30360	159	32	,	,	PUNCT
cjfa-30360	159	33	fast	fast	ADJ
cjfa-30360	159	34	processing	processing	NOUN
cjfa-30360	159	35	of	of	ADP
cjfa-30360	159	36	return	return	NOUN
cjfa-30360	159	37	which	which	PRON
cjfa-30360	159	38	together	together	ADV
cjfa-30360	159	39	cut	cut	VERB
cjfa-30360	159	40	down	down	ADP
cjfa-30360	159	41	postal	postal	ADJ
cjfa-30360	159	42	delays	delay	NOUN
cjfa-30360	159	43	and	and	CCONJ
cjfa-30360	159	44	costs	cost	NOUN
cjfa-30360	159	45	;	;	PUNCT
cjfa-30360	159	46	curb	curb	VERB
cjfa-30360	159	47	cheating	cheating	NOUN
cjfa-30360	159	48	including	include	VERB
cjfa-30360	159	49	plugging	plug	VERB
cjfa-30360	159	50	revenue	revenue	NOUN
cjfa-30360	159	51	loss	loss	NOUN
cjfa-30360	159	52	89	89	NUM
cjfa-30360	159	53	(	(	PUNCT
cjfa-30360	159	54	29.7	29.7	NUM
cjfa-30360	159	55	%	%	NOUN
cjfa-30360	159	56	)	)	PUNCT
cjfa-30360	159	57	152	152	NUM
cjfa-30360	159	58	(	(	PUNCT
cjfa-30360	159	59	50.7	50.7	NUM
cjfa-30360	159	60	%	%	NOUN
cjfa-30360	159	61	)	)	PUNCT
cjfa-30360	159	62	10	10	NUM
cjfa-30360	159	63	(	(	PUNCT
cjfa-30360	159	64	3.3	3.3	NUM
cjfa-30360	159	65	%	%	NOUN
cjfa-30360	159	66	)	)	PUNCT
cjfa-30360	159	67	19	19	NUM
cjfa-30360	159	68	(	(	PUNCT
cjfa-30360	159	69	6.3	6.3	NUM
cjfa-30360	159	70	%	%	NOUN
cjfa-30360	159	71	)	)	PUNCT
cjfa-30360	159	72	30	30	NUM
cjfa-30360	159	73	(	(	PUNCT
cjfa-30360	159	74	10.0	10.0	NUM
cjfa-30360	159	75	%	%	NOUN
cjfa-30360	159	76	)	)	PUNCT
cjfa-30360	159	77	300	300	NUM
cjfa-30360	159	78	(	(	PUNCT
cjfa-30360	159	79	100	100	NUM
cjfa-30360	159	80	%	%	NOUN
cjfa-30360	159	81	)	)	PUNCT
cjfa-30360	159	82	6	6	NUM
cjfa-30360	159	83	a	a	DET
cjfa-30360	159	84	remarkable	remarkable	ADJ
cjfa-30360	159	85	increased	increase	VERB
cjfa-30360	159	86	in	in	ADP
cjfa-30360	159	87	taxation	taxation	NOUN
cjfa-30360	159	88	revenue	revenue	NOUN
cjfa-30360	159	89	could	could	AUX
cjfa-30360	159	90	be	be	AUX
cjfa-30360	159	91	attributed	attribute	VERB
cjfa-30360	159	92	to	to	ADP
cjfa-30360	159	93	increased	increase	VERB
cjfa-30360	159	94	efficiency	efficiency	NOUN
cjfa-30360	159	95	and	and	CCONJ
cjfa-30360	159	96	improved	improved	ADJ
cjfa-30360	159	97	performance	performance	NOUN
cjfa-30360	159	98	which	which	PRON
cjfa-30360	159	99	was	be	AUX
cjfa-30360	159	100	traced	trace	VERB
cjfa-30360	159	101	to	to	ADP
cjfa-30360	159	102	the	the	DET
cjfa-30360	159	103	adoption	adoption	NOUN
cjfa-30360	159	104	of	of	ADP
cjfa-30360	159	105	ict	ict	PROPN
cjfa-30360	159	106	121	121	NUM
cjfa-30360	159	107	(	(	PUNCT
cjfa-30360	159	108	40.3	40.3	NUM
cjfa-30360	159	109	%	%	NOUN
cjfa-30360	159	110	)	)	PUNCT
cjfa-30360	159	111	101	101	NUM
cjfa-30360	159	112	(	(	PUNCT
cjfa-30360	159	113	33.7	33.7	NUM
cjfa-30360	159	114	%	%	NOUN
cjfa-30360	159	115	)	)	PUNCT
cjfa-30360	159	116	09	09	NUM
cjfa-30360	159	117	(	(	PUNCT
cjfa-30360	159	118	3.0	3.0	NUM
cjfa-30360	159	119	%	%	NOUN
cjfa-30360	159	120	)	)	PUNCT
cjfa-30360	159	121	15	15	NUM
cjfa-30360	159	122	(	(	PUNCT
cjfa-30360	159	123	5.0	5.0	NUM
cjfa-30360	159	124	%	%	NOUN
cjfa-30360	159	125	)	)	PUNCT
cjfa-30360	159	126	54	54	NUM
cjfa-30360	159	127	(	(	PUNCT
cjfa-30360	159	128	18.0	18.0	NUM
cjfa-30360	159	129	%	%	NOUN
cjfa-30360	159	130	)	)	PUNCT
cjfa-30360	159	131	300	300	NUM
cjfa-30360	159	132	(	(	PUNCT
cjfa-30360	159	133	100	100	NUM
cjfa-30360	159	134	%	%	NOUN
cjfa-30360	159	135	)	)	PUNCT
cjfa-30360	160	1	tajudeen	tajudeen	NOUN
cjfa-30360	160	2	adegbite	adegbite	PROPN
cjfa-30360	160	3	,	,	PUNCT
cjfa-30360	160	4	mustapha	mustapha	PROPN
cjfa-30360	160	5	bojuwon	bojuwon	PROPN
cjfa-30360	160	6	,	,	PUNCT
cjfa-30360	160	7	adenike	adenike	PROPN
cjfa-30360	160	8	adegbite18	adegbite18	PROPN
cjfa-30360	160	9	s	s	PART
cjfa-30360	160	10	/	/	SYM
cjfa-30360	160	11	n	n	PRON
cjfa-30360	160	12	question	question	NOUN
cjfa-30360	160	13	sa	sa	ADP
cjfa-30360	160	14	a	a	DET
cjfa-30360	160	15	n	n	NOUN
cjfa-30360	160	16	d	d	PROPN
cjfa-30360	160	17	sd	sd	NOUN
cjfa-30360	160	18	total	total	NOUN
cjfa-30360	160	19	7	7	NUM
cjfa-30360	160	20	there	there	PRON
cjfa-30360	160	21	is	be	VERB
cjfa-30360	160	22	no	no	DET
cjfa-30360	160	23	hidden	hidden	ADJ
cjfa-30360	160	24	place	place	NOUN
cjfa-30360	160	25	for	for	ADP
cjfa-30360	160	26	tax	tax	NOUN
cjfa-30360	160	27	evaders	evader	NOUN
cjfa-30360	160	28	with	with	ADP
cjfa-30360	160	29	ict	ict	PROPN
cjfa-30360	160	30	since	since	SCONJ
cjfa-30360	160	31	every	every	DET
cjfa-30360	160	32	prospective	prospective	ADJ
cjfa-30360	160	33	taxpayers	taxpayer	NOUN
cjfa-30360	160	34	are	be	AUX
cjfa-30360	160	35	apprehended	apprehend	VERB
cjfa-30360	160	36	by	by	ADP
cjfa-30360	160	37	ict	ict	PROPN
cjfa-30360	160	38	159	159	NUM
cjfa-30360	160	39	(	(	PUNCT
cjfa-30360	160	40	53.0	53.0	NUM
cjfa-30360	160	41	%	%	NOUN
cjfa-30360	160	42	)	)	PUNCT
cjfa-30360	160	43	76	76	NUM
cjfa-30360	160	44	(	(	PUNCT
cjfa-30360	160	45	25.3	25.3	NUM
cjfa-30360	160	46	%	%	NOUN
cjfa-30360	160	47	)	)	PUNCT
cjfa-30360	160	48	03	03	NUM
cjfa-30360	161	1	(	(	PUNCT
cjfa-30360	161	2	1.0	1.0	NUM
cjfa-30360	161	3	%	%	NOUN
cjfa-30360	161	4	)	)	PUNCT
cjfa-30360	161	5	45	45	NUM
cjfa-30360	161	6	(	(	PUNCT
cjfa-30360	161	7	15.0	15.0	NUM
cjfa-30360	161	8	%	%	NOUN
cjfa-30360	161	9	)	)	PUNCT
cjfa-30360	161	10	17	17	NUM
cjfa-30360	161	11	(	(	PUNCT
cjfa-30360	161	12	5.7	5.7	NUM
cjfa-30360	161	13	%	%	NOUN
cjfa-30360	161	14	)	)	PUNCT
cjfa-30360	161	15	300	300	NUM
cjfa-30360	161	16	(	(	PUNCT
cjfa-30360	161	17	100	100	NUM
cjfa-30360	161	18	%	%	NOUN
cjfa-30360	161	19	)	)	PUNCT
cjfa-30360	161	20	8	8	NUM
cjfa-30360	161	21	ict	ict	NOUN
cjfa-30360	161	22	accelerates	accelerate	VERB
cjfa-30360	161	23	a	a	DET
cjfa-30360	161	24	reduction	reduction	NOUN
cjfa-30360	161	25	in	in	ADP
cjfa-30360	161	26	the	the	DET
cjfa-30360	161	27	managing	managing	NOUN
cjfa-30360	161	28	the	the	DET
cjfa-30360	161	29	overhead	overhead	ADJ
cjfa-30360	161	30	expenditure	expenditure	NOUN
cjfa-30360	161	31	of	of	ADP
cjfa-30360	161	32	government	government	NOUN
cjfa-30360	161	33	parastatals	parastatal	NOUN
cjfa-30360	161	34	saddle	saddle	VERB
cjfa-30360	161	35	with	with	ADP
cjfa-30360	161	36	tax	tax	NOUN
cjfa-30360	161	37	administration	administration	NOUN
cjfa-30360	161	38	88	88	NUM
cjfa-30360	161	39	(	(	PUNCT
cjfa-30360	161	40	29.3	29.3	NUM
cjfa-30360	161	41	%	%	NOUN
cjfa-30360	161	42	)	)	PUNCT
cjfa-30360	161	43	125	125	NUM
cjfa-30360	161	44	(	(	PUNCT
cjfa-30360	161	45	41.7	41.7	NUM
cjfa-30360	161	46	%	%	NOUN
cjfa-30360	161	47	)	)	PUNCT
cjfa-30360	161	48	16	16	NUM
cjfa-30360	161	49	(	(	PUNCT
cjfa-30360	161	50	5.3	5.3	NUM
cjfa-30360	161	51	%	%	NOUN
cjfa-30360	161	52	)	)	PUNCT
cjfa-30360	161	53	35	35	NUM
cjfa-30360	161	54	(	(	PUNCT
cjfa-30360	161	55	11.7	11.7	NUM
cjfa-30360	161	56	%	%	NOUN
cjfa-30360	161	57	)	)	PUNCT
cjfa-30360	161	58	36	36	NUM
cjfa-30360	161	59	(	(	PUNCT
cjfa-30360	161	60	12.0	12.0	NUM
cjfa-30360	161	61	%	%	NOUN
cjfa-30360	161	62	)	)	PUNCT
cjfa-30360	161	63	300	300	NUM
cjfa-30360	161	64	(	(	PUNCT
cjfa-30360	161	65	100	100	NUM
cjfa-30360	161	66	%	%	NOUN
cjfa-30360	161	67	)	)	PUNCT
cjfa-30360	161	68	9	9	NUM
cjfa-30360	161	69	taxpayers	taxpayer	NOUN
cjfa-30360	161	70	’	’	PART
cjfa-30360	161	71	responses	response	NOUN
cjfa-30360	161	72	is	be	AUX
cjfa-30360	161	73	impressive	impressive	ADJ
cjfa-30360	161	74	because	because	SCONJ
cjfa-30360	161	75	ict	ict	PROPN
cjfa-30360	161	76	encourages	encourage	VERB
cjfa-30360	161	77	tax	tax	NOUN
cjfa-30360	161	78	compliance	compliance	NOUN
cjfa-30360	161	79	in	in	ADP
cjfa-30360	161	80	the	the	DET
cjfa-30360	161	81	state	state	NOUN
cjfa-30360	161	82	.	.	PUNCT
cjfa-30360	162	1	it	it	PRON
cjfa-30360	162	2	also	also	ADV
cjfa-30360	162	3	increases	increase	VERB
cjfa-30360	162	4	the	the	DET
cjfa-30360	162	5	good	good	ADJ
cjfa-30360	162	6	governance	governance	NOUN
cjfa-30360	162	7	practices	practice	NOUN
cjfa-30360	162	8	in	in	ADP
cjfa-30360	162	9	tax	tax	NOUN
cjfa-30360	162	10	collection	collection	NOUN
cjfa-30360	162	11	37	37	NUM
cjfa-30360	162	12	(	(	PUNCT
cjfa-30360	162	13	12.3	12.3	NUM
cjfa-30360	162	14	%	%	NOUN
cjfa-30360	162	15	)	)	PUNCT
cjfa-30360	162	16	194	194	NUM
cjfa-30360	162	17	(	(	PUNCT
cjfa-30360	162	18	64.7	64.7	NUM
cjfa-30360	162	19	%	%	NOUN
cjfa-30360	162	20	)	)	PUNCT
cjfa-30360	162	21	25	25	NUM
cjfa-30360	162	22	(	(	PUNCT
cjfa-30360	162	23	8.3	8.3	NUM
cjfa-30360	162	24	%	%	NOUN
cjfa-30360	162	25	)	)	PUNCT
cjfa-30360	162	26	18	18	NUM
cjfa-30360	162	27	(	(	PUNCT
cjfa-30360	162	28	6.0	6.0	NUM
cjfa-30360	162	29	%	%	NOUN
cjfa-30360	162	30	)	)	PUNCT
cjfa-30360	162	31	26	26	NUM
cjfa-30360	162	32	(	(	PUNCT
cjfa-30360	162	33	8.7	8.7	NUM
cjfa-30360	162	34	%	%	NOUN
cjfa-30360	162	35	)	)	PUNCT
cjfa-30360	162	36	300	300	NUM
cjfa-30360	162	37	(	(	PUNCT
cjfa-30360	162	38	100	100	NUM
cjfa-30360	162	39	%	%	NOUN
cjfa-30360	162	40	)	)	PUNCT
cjfa-30360	162	41	10	10	NUM
cjfa-30360	162	42	digital	digital	ADJ
cjfa-30360	162	43	taxation	taxation	NOUN
cjfa-30360	162	44	is	be	AUX
cjfa-30360	162	45	a	a	DET
cjfa-30360	162	46	highly	highly	ADV
cjfa-30360	162	47	and	and	CCONJ
cjfa-30360	162	48	extremely	extremely	ADV
cjfa-30360	162	49	effective	effective	ADJ
cjfa-30360	162	50	device	device	NOUN
cjfa-30360	162	51	in	in	ADP
cjfa-30360	162	52	implanting	implant	VERB
cjfa-30360	162	53	the	the	DET
cjfa-30360	162	54	government	government	NOUN
cjfa-30360	162	55	physical	physical	ADJ
cjfa-30360	162	56	policies	policy	NOUN
cjfa-30360	162	57	and	and	CCONJ
cjfa-30360	162	58	it	it	PRON
cjfa-30360	162	59	abridged	abridge	VERB
cjfa-30360	162	60	cost	cost	NOUN
cjfa-30360	162	61	of	of	ADP
cjfa-30360	162	62	registering	register	VERB
cjfa-30360	162	63	taxpayers	taxpayer	NOUN
cjfa-30360	162	64	with	with	ADP
cjfa-30360	162	65	instantaneous	instantaneous	ADJ
cjfa-30360	162	66	generation	generation	NOUN
cjfa-30360	162	67	of	of	ADP
cjfa-30360	162	68	tin	tin	NOUN
cjfa-30360	162	69	49	49	NUM
cjfa-30360	162	70	(	(	PUNCT
cjfa-30360	162	71	16.3	16.3	NUM
cjfa-30360	162	72	%	%	NOUN
cjfa-30360	162	73	)	)	PUNCT
cjfa-30360	162	74	159	159	NUM
cjfa-30360	162	75	(	(	PUNCT
cjfa-30360	162	76	53.0	53.0	NUM
cjfa-30360	162	77	%	%	NOUN
cjfa-30360	162	78	)	)	PUNCT
cjfa-30360	162	79	23	23	NUM
cjfa-30360	162	80	(	(	PUNCT
cjfa-30360	162	81	7.7	7.7	NUM
cjfa-30360	162	82	%	%	NOUN
cjfa-30360	162	83	)	)	PUNCT
cjfa-30360	162	84	27	27	NUM
cjfa-30360	162	85	(	(	PUNCT
cjfa-30360	162	86	9.0	9.0	NUM
cjfa-30360	162	87	%	%	NOUN
cjfa-30360	162	88	)	)	PUNCT
cjfa-30360	162	89	42	42	NUM
cjfa-30360	162	90	(	(	PUNCT
cjfa-30360	162	91	14.0	14.0	NUM
cjfa-30360	162	92	%	%	NOUN
cjfa-30360	162	93	)	)	PUNCT
cjfa-30360	162	94	300	300	NUM
cjfa-30360	162	95	(	(	PUNCT
cjfa-30360	162	96	100	100	NUM
cjfa-30360	162	97	%	%	NOUN
cjfa-30360	162	98	)	)	PUNCT
cjfa-30360	162	99	11	11	NUM
cjfa-30360	163	1	ict	ict	NOUN
cjfa-30360	163	2	contributes	contribute	VERB
cjfa-30360	163	3	to	to	ADP
cjfa-30360	163	4	fair	fair	ADJ
cjfa-30360	163	5	,	,	PUNCT
cjfa-30360	163	6	effective	effective	ADJ
cjfa-30360	163	7	and	and	CCONJ
cjfa-30360	163	8	efficient	efficient	ADJ
cjfa-30360	163	9	taxation	taxation	NOUN
cjfa-30360	163	10	and	and	CCONJ
cjfa-30360	163	11	increase	increase	VERB
cjfa-30360	163	12	on	on	ADP
cjfa-30360	163	13	revenue	revenue	NOUN
cjfa-30360	163	14	140	140	NUM
cjfa-30360	163	15	(	(	PUNCT
cjfa-30360	163	16	46.7	46.7	NUM
cjfa-30360	163	17	%	%	NOUN
cjfa-30360	163	18	)	)	PUNCT
cjfa-30360	163	19	89	89	NUM
cjfa-30360	163	20	(	(	PUNCT
cjfa-30360	163	21	29.7	29.7	NUM
cjfa-30360	163	22	%	%	NOUN
cjfa-30360	163	23	)	)	PUNCT
cjfa-30360	163	24	10	10	NUM
cjfa-30360	163	25	(	(	PUNCT
cjfa-30360	163	26	3.3	3.3	NUM
cjfa-30360	163	27	%	%	NOUN
cjfa-30360	163	28	)	)	PUNCT
cjfa-30360	163	29	36	36	NUM
cjfa-30360	163	30	(	(	PUNCT
cjfa-30360	163	31	12.0	12.0	NUM
cjfa-30360	163	32	%	%	NOUN
cjfa-30360	163	33	)	)	PUNCT
cjfa-30360	163	34	25	25	NUM
cjfa-30360	163	35	(	(	PUNCT
cjfa-30360	163	36	8.3	8.3	NUM
cjfa-30360	163	37	%	%	NOUN
cjfa-30360	163	38	)	)	PUNCT
cjfa-30360	163	39	300	300	NUM
cjfa-30360	163	40	(	(	PUNCT
cjfa-30360	163	41	100	100	NUM
cjfa-30360	163	42	%	%	NOUN
cjfa-30360	163	43	)	)	PUNCT
cjfa-30360	163	44	12	12	NUM
cjfa-30360	163	45	it	it	PRON
cjfa-30360	163	46	reduces	reduce	VERB
cjfa-30360	163	47	staff	staff	NOUN
cjfa-30360	163	48	-	-	PUNCT
cjfa-30360	163	49	taxpayers	taxpayer	NOUN
cjfa-30360	163	50	collusion	collusion	NOUN
cjfa-30360	163	51	as	as	SCONJ
cjfa-30360	163	52	regards	regard	VERB
cjfa-30360	163	53	tax	tax	NOUN
cjfa-30360	163	54	liability	liability	NOUN
cjfa-30360	163	55	,	,	PUNCT
cjfa-30360	163	56	reduction	reduction	NOUN
cjfa-30360	163	57	in	in	ADP
cjfa-30360	163	58	fraudulent	fraudulent	ADJ
cjfa-30360	163	59	activities	activity	NOUN
cjfa-30360	163	60	of	of	ADP
cjfa-30360	163	61	tax	tax	NOUN
cjfa-30360	163	62	collectors	collector	NOUN
cjfa-30360	163	63	in	in	ADP
cjfa-30360	163	64	the	the	DET
cjfa-30360	163	65	aspect	aspect	NOUN
cjfa-30360	163	66	of	of	ADP
cjfa-30360	163	67	non	non	NOUN
cjfa-30360	163	68	-	-	NOUN
cjfa-30360	163	69	remittance	remittance	NOUN
cjfa-30360	163	70	of	of	ADP
cjfa-30360	163	71	tax	tax	NOUN
cjfa-30360	163	72	received	receive	VERB
cjfa-30360	163	73	from	from	ADP
cjfa-30360	163	74	tax	tax	NOUN
cjfa-30360	163	75	payers	payer	NOUN
cjfa-30360	163	76	and	and	CCONJ
cjfa-30360	163	77	boost	boost	VERB
cjfa-30360	163	78	the	the	DET
cjfa-30360	163	79	revenue	revenue	NOUN
cjfa-30360	163	80	of	of	ADP
cjfa-30360	163	81	government	government	NOUN
cjfa-30360	163	82	including	include	VERB
cjfa-30360	163	83	reduction	reduction	NOUN
cjfa-30360	163	84	in	in	ADP
cjfa-30360	163	85	expenses	expense	NOUN
cjfa-30360	163	86	(	(	PUNCT
cjfa-30360	163	87	administrative	administrative	ADJ
cjfa-30360	163	88	,	,	PUNCT
cjfa-30360	163	89	overhead	overhead	ADJ
cjfa-30360	163	90	and	and	CCONJ
cjfa-30360	163	91	transactional	transactional	ADJ
cjfa-30360	163	92	)	)	PUNCT
cjfa-30360	163	93	and	and	CCONJ
cjfa-30360	163	94	corrupt	corrupt	ADJ
cjfa-30360	163	95	practices	practice	NOUN
cjfa-30360	163	96	121	121	NUM
cjfa-30360	163	97	(	(	PUNCT
cjfa-30360	163	98	40.3	40.3	NUM
cjfa-30360	163	99	%	%	NOUN
cjfa-30360	163	100	)	)	PUNCT
cjfa-30360	163	101	110	110	NUM
cjfa-30360	163	102	(	(	PUNCT
cjfa-30360	163	103	36.7	36.7	NUM
cjfa-30360	163	104	%	%	NOUN
cjfa-30360	163	105	)	)	PUNCT
cjfa-30360	163	106	09	09	NUM
cjfa-30360	163	107	(	(	PUNCT
cjfa-30360	163	108	3.0	3.0	NUM
cjfa-30360	163	109	%	%	NOUN
cjfa-30360	163	110	)	)	PUNCT
cjfa-30360	163	111	45	45	NUM
cjfa-30360	163	112	(	(	PUNCT
cjfa-30360	163	113	15.0	15.0	NUM
cjfa-30360	163	114	%	%	NOUN
cjfa-30360	163	115	)	)	PUNCT
cjfa-30360	163	116	15	15	NUM
cjfa-30360	163	117	(	(	PUNCT
cjfa-30360	163	118	5.0	5.0	NUM
cjfa-30360	163	119	%	%	NOUN
cjfa-30360	163	120	)	)	PUNCT
cjfa-30360	163	121	300	300	NUM
cjfa-30360	163	122	(	(	PUNCT
cjfa-30360	163	123	100	100	NUM
cjfa-30360	163	124	%	%	NOUN
cjfa-30360	163	125	)	)	PUNCT
cjfa-30360	163	126	n	n	CCONJ
cjfa-30360	163	127	o	o	NOUN
cjfa-30360	163	128	t	t	NOUN
cjfa-30360	164	1	e	e	NOUN
cjfa-30360	164	2	:	:	PUNCT
cjfa-30360	164	3	the	the	DET
cjfa-30360	164	4	bracket	bracket	NOUN
cjfa-30360	164	5	figures	figure	NOUN
cjfa-30360	164	6	indicate	indicate	VERB
cjfa-30360	164	7	the	the	DET
cjfa-30360	164	8	percentage	percentage	NOUN
cjfa-30360	164	9	and	and	CCONJ
cjfa-30360	164	10	figures	figure	NOUN
cjfa-30360	164	11	not	not	PART
cjfa-30360	164	12	bracket	bracket	VERB
cjfa-30360	164	13	indicate	indicate	VERB
cjfa-30360	164	14	frequency	frequency	NOUN
cjfa-30360	164	15	.	.	PUNCT
cjfa-30360	165	1	s	s	PART
cjfa-30360	165	2	o	o	X
cjfa-30360	165	3	u	u	NOUN
cjfa-30360	165	4	r	r	NOUN
cjfa-30360	165	5	c	c	NOUN
cjfa-30360	165	6	e	e	NOUN
cjfa-30360	165	7	:	:	PUNCT
cjfa-30360	165	8	authors	author	NOUN
cjfa-30360	165	9	’	’	PART
cjfa-30360	165	10	field	field	NOUN
cjfa-30360	165	11	survey	survey	NOUN
cjfa-30360	165	12	(	(	PUNCT
cjfa-30360	165	13	2019	2019	NUM
cjfa-30360	165	14	)	)	PUNCT
cjfa-30360	165	15	.	.	PUNCT
cjfa-30360	166	1	from	from	ADP
cjfa-30360	166	2	table	table	NOUN
cjfa-30360	166	3	1	1	NUM
cjfa-30360	166	4	,	,	PUNCT
cjfa-30360	166	5	23.7	23.7	NUM
cjfa-30360	166	6	%	%	NOUN
cjfa-30360	166	7	of	of	ADP
cjfa-30360	166	8	the	the	DET
cjfa-30360	166	9	respondents	respondent	NOUN
cjfa-30360	166	10	agreed	agree	VERB
cjfa-30360	166	11	strongly	strongly	ADV
cjfa-30360	166	12	that	that	SCONJ
cjfa-30360	166	13	ict	ict	NOUN
cjfa-30360	166	14	usage	usage	NOUN
cjfa-30360	166	15	has	have	AUX
cjfa-30360	166	16	minimized	minimize	VERB
cjfa-30360	166	17	errors	error	NOUN
cjfa-30360	166	18	in	in	ADP
cjfa-30360	166	19	return	return	NOUN
cjfa-30360	166	20	processing	processing	NOUN
cjfa-30360	166	21	and	and	CCONJ
cjfa-30360	166	22	in	in	ADP
cjfa-30360	166	23	assessment	assessment	NOUN
cjfa-30360	166	24	of	of	ADP
cjfa-30360	166	25	taxation	taxation	NOUN
cjfa-30360	166	26	in	in	ADP
cjfa-30360	166	27	oyo	oyo	NOUN
cjfa-30360	166	28	state	state	NOUN
cjfa-30360	166	29	,	,	PUNCT
cjfa-30360	166	30	59.7	59.7	NUM
cjfa-30360	166	31	%	%	NOUN
cjfa-30360	166	32	agree	agree	NOUN
cjfa-30360	166	33	,	,	PUNCT
cjfa-30360	166	34	3.0	3.0	NUM
cjfa-30360	166	35	%	%	NOUN
cjfa-30360	166	36	were	be	AUX
cjfa-30360	166	37	not	not	PART
cjfa-30360	166	38	sure	sure	ADJ
cjfa-30360	166	39	,	,	PUNCT
cjfa-30360	166	40	9.3	9.3	NUM
cjfa-30360	166	41	%	%	NOUN
cjfa-30360	166	42	disagree	disagree	NOUN
cjfa-30360	166	43	,	,	PUNCT
cjfa-30360	166	44	and	and	CCONJ
cjfa-30360	166	45	4.3	4.3	NUM
cjfa-30360	166	46	%	%	NOUN
cjfa-30360	166	47	strongly	strongly	ADV
cjfa-30360	166	48	disagree	disagree	VERB
cjfa-30360	166	49	.	.	PUNCT
cjfa-30360	167	1	this	this	PRON
cjfa-30360	167	2	indicates	indicate	VERB
cjfa-30360	167	3	that	that	SCONJ
cjfa-30360	167	4	adoption	adoption	NOUN
cjfa-30360	167	5	of	of	ADP
cjfa-30360	167	6	ict	ict	NOUN
cjfa-30360	167	7	usage	usage	NOUN
cjfa-30360	167	8	in	in	ADP
cjfa-30360	167	9	tax	tax	NOUN
cjfa-30360	167	10	collection	collection	NOUN
cjfa-30360	167	11	has	have	AUX
cjfa-30360	167	12	minimized	minimize	VERB
cjfa-30360	167	13	errors	error	NOUN
cjfa-30360	167	14	in	in	ADP
cjfa-30360	167	15	return	return	NOUN
cjfa-30360	167	16	processing	processing	NOUN
cjfa-30360	167	17	and	and	CCONJ
cjfa-30360	167	18	in	in	ADP
cjfa-30360	167	19	assessment	assessment	NOUN
cjfa-30360	167	20	of	of	ADP
cjfa-30360	167	21	taxation	taxation	NOUN
cjfa-30360	167	22	in	in	ADP
cjfa-30360	167	23	oyo	oyo	NOUN
cjfa-30360	167	24	state	state	NOUN
cjfa-30360	167	25	.	.	PUNCT
cjfa-30360	168	1	table	table	NOUN
cjfa-30360	168	2	1	1	NUM
cjfa-30360	168	3	.	.	PUNCT
cjfa-30360	169	1	distribution	distribution	NOUN
cjfa-30360	169	2	…	…	PUNCT
cjfa-30360	169	3	the	the	DET
cjfa-30360	169	4	impact	impact	NOUN
cjfa-30360	169	5	of	of	ADP
cjfa-30360	169	6	ict	ict	PROPN
cjfa-30360	169	7	on	on	ADP
cjfa-30360	169	8	taxation	taxation	NOUN
cjfa-30360	169	9	:	:	PUNCT
cjfa-30360	169	10	evidence	evidence	NOUN
cjfa-30360	169	11	from	from	ADP
cjfa-30360	169	12	oyo	oyo	NOUN
cjfa-30360	169	13	state	state	NOUN
cjfa-30360	169	14	19	19	NUM
cjfa-30360	169	15	also	also	ADV
cjfa-30360	169	16	,	,	PUNCT
cjfa-30360	169	17	34.0	34.0	NUM
cjfa-30360	169	18	%	%	NOUN
cjfa-30360	169	19	of	of	ADP
cjfa-30360	169	20	the	the	DET
cjfa-30360	169	21	respondents	respondent	NOUN
cjfa-30360	169	22	agreed	agree	VERB
cjfa-30360	169	23	strongly	strongly	ADV
cjfa-30360	169	24	that	that	SCONJ
cjfa-30360	169	25	taxpayer	taxpayer	NOUN
cjfa-30360	169	26	and	and	CCONJ
cjfa-30360	169	27	tax	tax	NOUN
cjfa-30360	169	28	consultants	consultant	NOUN
cjfa-30360	169	29	(	(	PUNCT
cjfa-30360	169	30	firms	firm	NOUN
cjfa-30360	169	31	)	)	PUNCT
cjfa-30360	169	32	prepare	prepare	VERB
cjfa-30360	169	33	tax	tax	NOUN
cjfa-30360	169	34	return	return	NOUN
cjfa-30360	169	35	using	use	VERB
cjfa-30360	169	36	computer	computer	NOUN
cjfa-30360	169	37	to	to	PART
cjfa-30360	169	38	submit	submit	VERB
cjfa-30360	169	39	via	via	ADP
cjfa-30360	169	40	internet	internet	NOUN
cjfa-30360	169	41	,	,	PUNCT
cjfa-30360	169	42	and	and	CCONJ
cjfa-30360	169	43	instant	instant	ADJ
cjfa-30360	169	44	computation	computation	NOUN
cjfa-30360	169	45	of	of	ADP
cjfa-30360	169	46	tax	tax	NOUN
cjfa-30360	169	47	liability	liability	NOUN
cjfa-30360	169	48	from	from	ADP
cjfa-30360	169	49	online	online	ADJ
cjfa-30360	169	50	tax	tax	NOUN
cjfa-30360	169	51	calculator	calculator	NOUN
cjfa-30360	169	52	enhance	enhance	VERB
cjfa-30360	169	53	tax	tax	NOUN
cjfa-30360	169	54	productivity	productivity	NOUN
cjfa-30360	169	55	,	,	PUNCT
cjfa-30360	169	56	46.7	46.7	NUM
cjfa-30360	169	57	%	%	NOUN
cjfa-30360	169	58	agree	agree	NOUN
cjfa-30360	169	59	,	,	PUNCT
cjfa-30360	169	60	4.0	4.0	NUM
cjfa-30360	169	61	%	%	NOUN
cjfa-30360	169	62	were	be	AUX
cjfa-30360	169	63	not	not	PART
cjfa-30360	169	64	sure	sure	ADJ
cjfa-30360	169	65	,	,	PUNCT
cjfa-30360	169	66	8.3	8.3	NUM
cjfa-30360	169	67	%	%	NOUN
cjfa-30360	169	68	disagree	disagree	VERB
cjfa-30360	169	69	and	and	CCONJ
cjfa-30360	169	70	7.0	7.0	NUM
cjfa-30360	169	71	%	%	NOUN
cjfa-30360	169	72	strongly	strongly	ADV
cjfa-30360	169	73	disagree	disagree	VERB
cjfa-30360	169	74	.	.	PUNCT
cjfa-30360	170	1	this	this	PRON
cjfa-30360	170	2	indicates	indicate	VERB
cjfa-30360	170	3	that	that	SCONJ
cjfa-30360	170	4	taxpayer	taxpayer	NOUN
cjfa-30360	170	5	and	and	CCONJ
cjfa-30360	170	6	tax	tax	NOUN
cjfa-30360	170	7	consultants	consultant	NOUN
cjfa-30360	170	8	(	(	PUNCT
cjfa-30360	170	9	firms	firm	NOUN
cjfa-30360	170	10	)	)	PUNCT
cjfa-30360	170	11	prepare	prepare	VERB
cjfa-30360	170	12	tax	tax	NOUN
cjfa-30360	170	13	return	return	NOUN
cjfa-30360	170	14	using	use	VERB
cjfa-30360	170	15	computer	computer	NOUN
cjfa-30360	170	16	to	to	PART
cjfa-30360	170	17	submit	submit	VERB
cjfa-30360	170	18	via	via	ADP
cjfa-30360	170	19	internet	internet	NOUN
cjfa-30360	170	20	,	,	PUNCT
cjfa-30360	170	21	and	and	CCONJ
cjfa-30360	170	22	instant	instant	ADJ
cjfa-30360	170	23	computation	computation	NOUN
cjfa-30360	170	24	of	of	ADP
cjfa-30360	170	25	tax	tax	NOUN
cjfa-30360	170	26	liability	liability	NOUN
cjfa-30360	170	27	from	from	ADP
cjfa-30360	170	28	online	online	ADJ
cjfa-30360	170	29	tax	tax	NOUN
cjfa-30360	170	30	calculator	calculator	NOUN
cjfa-30360	170	31	enhance	enhance	VERB
cjfa-30360	170	32	tax	tax	NOUN
cjfa-30360	170	33	productivity	productivity	NOUN
cjfa-30360	170	34	.	.	PUNCT
cjfa-30360	171	1	however	however	ADV
cjfa-30360	171	2	,	,	PUNCT
cjfa-30360	171	3	31.7	31.7	NUM
cjfa-30360	171	4	%	%	NOUN
cjfa-30360	171	5	of	of	ADP
cjfa-30360	171	6	the	the	DET
cjfa-30360	171	7	respondents	respondent	NOUN
cjfa-30360	171	8	agreed	agree	VERB
cjfa-30360	171	9	strongly	strongly	ADV
cjfa-30360	171	10	that	that	SCONJ
cjfa-30360	171	11	ict	ict	NOUN
cjfa-30360	171	12	minimize	minimize	VERB
cjfa-30360	171	13	operational	operational	ADJ
cjfa-30360	171	14	costs	cost	NOUN
cjfa-30360	171	15	,	,	PUNCT
cjfa-30360	171	16	tax	tax	NOUN
cjfa-30360	171	17	compliance	compliance	NOUN
cjfa-30360	171	18	cost	cost	NOUN
cjfa-30360	171	19	and	and	CCONJ
cjfa-30360	171	20	maximize	maximize	VERB
cjfa-30360	171	21	revenue	revenue	NOUN
cjfa-30360	171	22	collection	collection	NOUN
cjfa-30360	171	23	,	,	PUNCT
cjfa-30360	171	24	40.3	40.3	NUM
cjfa-30360	171	25	%	%	NOUN
cjfa-30360	171	26	agree	agree	NOUN
cjfa-30360	171	27	,	,	PUNCT
cjfa-30360	171	28	5.7	5.7	NUM
cjfa-30360	171	29	%	%	NOUN
cjfa-30360	171	30	were	be	AUX
cjfa-30360	171	31	not	not	PART
cjfa-30360	171	32	sure	sure	ADJ
cjfa-30360	171	33	,	,	PUNCT
cjfa-30360	171	34	8.3	8.3	NUM
cjfa-30360	171	35	%	%	NOUN
cjfa-30360	171	36	disagree	disagree	VERB
cjfa-30360	171	37	and	and	CCONJ
cjfa-30360	171	38	14.1	14.1	NUM
cjfa-30360	171	39	%	%	NOUN
cjfa-30360	171	40	strongly	strongly	ADV
cjfa-30360	171	41	disagreed	disagree	VERB
cjfa-30360	171	42	.	.	PUNCT
cjfa-30360	172	1	this	this	PRON
cjfa-30360	172	2	implies	imply	VERB
cjfa-30360	172	3	that	that	SCONJ
cjfa-30360	172	4	ict	ict	NOUN
cjfa-30360	172	5	minimize	minimize	VERB
cjfa-30360	172	6	operational	operational	ADJ
cjfa-30360	172	7	costs	cost	NOUN
cjfa-30360	172	8	,	,	PUNCT
cjfa-30360	172	9	tax	tax	NOUN
cjfa-30360	172	10	compliance	compliance	NOUN
cjfa-30360	172	11	cost	cost	NOUN
cjfa-30360	172	12	and	and	CCONJ
cjfa-30360	172	13	maximize	maximize	VERB
cjfa-30360	172	14	revenue	revenue	NOUN
cjfa-30360	172	15	collection	collection	NOUN
cjfa-30360	172	16	.	.	PUNCT
cjfa-30360	173	1	furthermore	furthermore	ADV
cjfa-30360	173	2	,	,	PUNCT
cjfa-30360	173	3	43.3	43.3	NUM
cjfa-30360	173	4	%	%	NOUN
cjfa-30360	173	5	of	of	ADP
cjfa-30360	173	6	the	the	DET
cjfa-30360	173	7	respondents	respondent	NOUN
cjfa-30360	173	8	agreed	agree	VERB
cjfa-30360	173	9	strongly	strongly	ADV
cjfa-30360	173	10	that	that	SCONJ
cjfa-30360	173	11	ict	ict	PROPN
cjfa-30360	173	12	provides	provide	VERB
cjfa-30360	173	13	access	access	NOUN
cjfa-30360	173	14	to	to	ADP
cjfa-30360	173	15	similar	similar	ADJ
cjfa-30360	173	16	bodies	body	NOUN
cjfa-30360	173	17	around	around	ADP
cjfa-30360	173	18	the	the	DET
cjfa-30360	173	19	globe	globe	NOUN
cjfa-30360	173	20	where	where	SCONJ
cjfa-30360	173	21	lessons	lesson	NOUN
cjfa-30360	173	22	learned	learn	VERB
cjfa-30360	173	23	improve	improve	VERB
cjfa-30360	173	24	the	the	DET
cjfa-30360	173	25	tax	tax	NOUN
cjfa-30360	173	26	establishment	establishment	NOUN
cjfa-30360	173	27	and	and	CCONJ
cjfa-30360	173	28	tax	tax	NOUN
cjfa-30360	173	29	administration	administration	NOUN
cjfa-30360	173	30	in	in	ADP
cjfa-30360	173	31	the	the	DET
cjfa-30360	173	32	state	state	NOUN
cjfa-30360	173	33	,	,	PUNCT
cjfa-30360	173	34	36.7	36.7	NUM
cjfa-30360	173	35	%	%	NOUN
cjfa-30360	173	36	agree	agree	NOUN
cjfa-30360	173	37	,	,	PUNCT
cjfa-30360	173	38	0.0	0.0	NUM
cjfa-30360	173	39	%	%	NOUN
cjfa-30360	173	40	not	not	PART
cjfa-30360	173	41	sure	sure	ADJ
cjfa-30360	173	42	,	,	PUNCT
cjfa-30360	173	43	15.0	15.0	NUM
cjfa-30360	173	44	%	%	NOUN
cjfa-30360	173	45	disagree	disagree	VERB
cjfa-30360	173	46	and	and	CCONJ
cjfa-30360	173	47	5.0	5.0	NUM
cjfa-30360	173	48	%	%	NOUN
cjfa-30360	173	49	strongly	strongly	ADV
cjfa-30360	173	50	disagreed	disagree	VERB
cjfa-30360	173	51	.	.	PUNCT
cjfa-30360	174	1	this	this	PRON
cjfa-30360	174	2	indicates	indicate	VERB
cjfa-30360	174	3	that	that	SCONJ
cjfa-30360	174	4	ict	ict	NOUN
cjfa-30360	174	5	provides	provide	VERB
cjfa-30360	174	6	access	access	NOUN
cjfa-30360	174	7	to	to	ADP
cjfa-30360	174	8	similar	similar	ADJ
cjfa-30360	174	9	bodies	body	NOUN
cjfa-30360	174	10	around	around	ADP
cjfa-30360	174	11	the	the	DET
cjfa-30360	174	12	globe	globe	NOUN
cjfa-30360	174	13	where	where	SCONJ
cjfa-30360	174	14	lessons	lesson	NOUN
cjfa-30360	174	15	learned	learn	VERB
cjfa-30360	174	16	improve	improve	VERB
cjfa-30360	174	17	the	the	DET
cjfa-30360	174	18	tax	tax	NOUN
cjfa-30360	174	19	establishment	establishment	NOUN
cjfa-30360	174	20	and	and	CCONJ
cjfa-30360	174	21	tax	tax	NOUN
cjfa-30360	174	22	administration	administration	NOUN
cjfa-30360	174	23	in	in	ADP
cjfa-30360	174	24	the	the	DET
cjfa-30360	174	25	state	state	NOUN
cjfa-30360	174	26	.	.	PUNCT
cjfa-30360	175	1	more	more	ADV
cjfa-30360	175	2	so	so	ADV
cjfa-30360	175	3	,	,	PUNCT
cjfa-30360	175	4	29.7	29.7	NUM
cjfa-30360	175	5	%	%	NOUN
cjfa-30360	175	6	of	of	ADP
cjfa-30360	175	7	the	the	DET
cjfa-30360	175	8	respondents	respondent	NOUN
cjfa-30360	175	9	agreed	agree	VERB
cjfa-30360	175	10	strongly	strongly	ADV
cjfa-30360	175	11	that	that	SCONJ
cjfa-30360	175	12	ict	ict	PROPN
cjfa-30360	175	13	maintains	maintain	VERB
cjfa-30360	175	14	consistent	consistent	ADJ
cjfa-30360	175	15	record	record	NOUN
cjfa-30360	175	16	keeping	keeping	NOUN
cjfa-30360	175	17	;	;	PUNCT
cjfa-30360	175	18	timely	timely	ADJ
cjfa-30360	175	19	access	access	NOUN
cjfa-30360	175	20	of	of	ADP
cjfa-30360	175	21	such	such	ADJ
cjfa-30360	175	22	records	record	NOUN
cjfa-30360	175	23	,	,	PUNCT
cjfa-30360	175	24	fast	fast	ADJ
cjfa-30360	175	25	processing	processing	NOUN
cjfa-30360	175	26	of	of	ADP
cjfa-30360	175	27	return	return	NOUN
cjfa-30360	175	28	which	which	PRON
cjfa-30360	175	29	together	together	ADV
cjfa-30360	175	30	cut	cut	VERB
cjfa-30360	175	31	down	down	ADP
cjfa-30360	175	32	postal	postal	ADJ
cjfa-30360	175	33	delays	delay	NOUN
cjfa-30360	175	34	and	and	CCONJ
cjfa-30360	175	35	costs	cost	NOUN
cjfa-30360	175	36	;	;	PUNCT
cjfa-30360	175	37	curb	curb	VERB
cjfa-30360	175	38	cheating	cheating	NOUN
cjfa-30360	175	39	including	include	VERB
cjfa-30360	175	40	plugging	plug	VERB
cjfa-30360	175	41	revenue	revenue	NOUN
cjfa-30360	175	42	loss	loss	NOUN
cjfa-30360	175	43	,	,	PUNCT
cjfa-30360	175	44	50.7	50.7	NUM
cjfa-30360	175	45	%	%	NOUN
cjfa-30360	175	46	agree	agree	NOUN
cjfa-30360	175	47	,	,	PUNCT
cjfa-30360	175	48	3.3	3.3	NUM
cjfa-30360	175	49	%	%	NOUN
cjfa-30360	175	50	were	be	AUX
cjfa-30360	175	51	not	not	PART
cjfa-30360	175	52	sure	sure	ADJ
cjfa-30360	175	53	,	,	PUNCT
cjfa-30360	175	54	6.3	6.3	NUM
cjfa-30360	175	55	%	%	NOUN
cjfa-30360	175	56	disagreed	disagree	VERB
cjfa-30360	175	57	and	and	CCONJ
cjfa-30360	175	58	10.0	10.0	NUM
cjfa-30360	175	59	%	%	NOUN
cjfa-30360	175	60	strongly	strongly	ADV
cjfa-30360	175	61	disagreed	disagree	VERB
cjfa-30360	175	62	.	.	PUNCT
cjfa-30360	176	1	this	this	PRON
cjfa-30360	176	2	implies	imply	VERB
cjfa-30360	176	3	that	that	SCONJ
cjfa-30360	176	4	ict	ict	PROPN
cjfa-30360	176	5	maintains	maintain	VERB
cjfa-30360	176	6	consistent	consistent	ADJ
cjfa-30360	176	7	record	record	NOUN
cjfa-30360	176	8	keeping	keeping	NOUN
cjfa-30360	176	9	;	;	PUNCT
cjfa-30360	176	10	timely	timely	ADJ
cjfa-30360	176	11	access	access	NOUN
cjfa-30360	176	12	of	of	ADP
cjfa-30360	176	13	such	such	ADJ
cjfa-30360	176	14	records	record	NOUN
cjfa-30360	176	15	,	,	PUNCT
cjfa-30360	176	16	fast	fast	ADJ
cjfa-30360	176	17	processing	processing	NOUN
cjfa-30360	176	18	of	of	ADP
cjfa-30360	176	19	return	return	NOUN
cjfa-30360	176	20	which	which	PRON
cjfa-30360	176	21	together	together	ADV
cjfa-30360	176	22	cut	cut	VERB
cjfa-30360	176	23	down	down	ADP
cjfa-30360	176	24	postal	postal	ADJ
cjfa-30360	176	25	delays	delay	NOUN
cjfa-30360	176	26	and	and	CCONJ
cjfa-30360	176	27	costs	cost	NOUN
cjfa-30360	176	28	;	;	PUNCT
cjfa-30360	176	29	curb	curb	VERB
cjfa-30360	176	30	cheating	cheating	NOUN
cjfa-30360	176	31	including	include	VERB
cjfa-30360	176	32	plugging	plug	VERB
cjfa-30360	176	33	revenue	revenue	NOUN
cjfa-30360	176	34	loss	loss	NOUN
cjfa-30360	176	35	.	.	PUNCT
cjfa-30360	177	1	moreover	moreover	ADV
cjfa-30360	177	2	,	,	PUNCT
cjfa-30360	177	3	40.3	40.3	NUM
cjfa-30360	177	4	%	%	NOUN
cjfa-30360	177	5	of	of	ADP
cjfa-30360	177	6	the	the	DET
cjfa-30360	177	7	respondents	respondent	NOUN
cjfa-30360	177	8	agreed	agree	VERB
cjfa-30360	177	9	strongly	strongly	ADV
cjfa-30360	177	10	that	that	SCONJ
cjfa-30360	177	11	a	a	DET
cjfa-30360	177	12	remarkable	remarkable	ADJ
cjfa-30360	177	13	increased	increase	VERB
cjfa-30360	177	14	in	in	ADP
cjfa-30360	177	15	taxation	taxation	NOUN
cjfa-30360	177	16	revenue	revenue	NOUN
cjfa-30360	177	17	in	in	ADP
cjfa-30360	177	18	the	the	DET
cjfa-30360	177	19	state	state	NOUN
cjfa-30360	177	20	could	could	AUX
cjfa-30360	177	21	be	be	AUX
cjfa-30360	177	22	attributed	attribute	VERB
cjfa-30360	177	23	to	to	ADP
cjfa-30360	177	24	increased	increase	VERB
cjfa-30360	177	25	efficiency	efficiency	NOUN
cjfa-30360	177	26	and	and	CCONJ
cjfa-30360	177	27	improved	improved	ADJ
cjfa-30360	177	28	performance	performance	NOUN
cjfa-30360	177	29	which	which	PRON
cjfa-30360	177	30	was	be	AUX
cjfa-30360	177	31	traced	trace	VERB
cjfa-30360	177	32	to	to	ADP
cjfa-30360	177	33	the	the	DET
cjfa-30360	177	34	adoption	adoption	NOUN
cjfa-30360	177	35	of	of	ADP
cjfa-30360	177	36	ict	ict	PROPN
cjfa-30360	177	37	,	,	PUNCT
cjfa-30360	177	38	33.7	33.7	NUM
cjfa-30360	177	39	%	%	NOUN
cjfa-30360	177	40	agree	agree	NOUN
cjfa-30360	177	41	,	,	PUNCT
cjfa-30360	177	42	3.0	3.0	NUM
cjfa-30360	177	43	%	%	NOUN
cjfa-30360	177	44	were	be	AUX
cjfa-30360	177	45	not	not	PART
cjfa-30360	177	46	sure	sure	ADJ
cjfa-30360	177	47	,	,	PUNCT
cjfa-30360	177	48	5.0	5.0	NUM
cjfa-30360	177	49	%	%	NOUN
cjfa-30360	177	50	disagree	disagree	NOUN
cjfa-30360	177	51	,	,	PUNCT
cjfa-30360	177	52	and	and	CCONJ
cjfa-30360	177	53	18.0	18.0	NUM
cjfa-30360	177	54	%	%	NOUN
cjfa-30360	177	55	strongly	strongly	ADV
cjfa-30360	177	56	disagree	disagree	VERB
cjfa-30360	177	57	.	.	PUNCT
cjfa-30360	178	1	this	this	PRON
cjfa-30360	178	2	indicates	indicate	VERB
cjfa-30360	178	3	that	that	SCONJ
cjfa-30360	178	4	a	a	DET
cjfa-30360	178	5	remarkable	remarkable	ADJ
cjfa-30360	178	6	increased	increase	VERB
cjfa-30360	178	7	in	in	ADP
cjfa-30360	178	8	taxation	taxation	NOUN
cjfa-30360	178	9	revenue	revenue	NOUN
cjfa-30360	178	10	could	could	AUX
cjfa-30360	178	11	be	be	AUX
cjfa-30360	178	12	attributed	attribute	VERB
cjfa-30360	178	13	to	to	ADP
cjfa-30360	178	14	increased	increase	VERB
cjfa-30360	178	15	efficiency	efficiency	NOUN
cjfa-30360	178	16	and	and	CCONJ
cjfa-30360	178	17	improved	improved	ADJ
cjfa-30360	178	18	performance	performance	NOUN
cjfa-30360	178	19	which	which	PRON
cjfa-30360	178	20	was	be	AUX
cjfa-30360	178	21	traced	trace	VERB
cjfa-30360	178	22	to	to	ADP
cjfa-30360	178	23	the	the	DET
cjfa-30360	178	24	adoption	adoption	NOUN
cjfa-30360	178	25	of	of	ADP
cjfa-30360	178	26	ict	ict	PROPN
cjfa-30360	178	27	.	.	PUNCT
cjfa-30360	179	1	in	in	ADP
cjfa-30360	179	2	addition	addition	NOUN
cjfa-30360	179	3	,	,	PUNCT
cjfa-30360	179	4	53.0	53.0	NUM
cjfa-30360	179	5	%	%	NOUN
cjfa-30360	179	6	of	of	ADP
cjfa-30360	179	7	the	the	DET
cjfa-30360	179	8	respondents	respondent	NOUN
cjfa-30360	179	9	agreed	agree	VERB
cjfa-30360	179	10	strongly	strongly	ADV
cjfa-30360	179	11	that	that	SCONJ
cjfa-30360	179	12	there	there	PRON
cjfa-30360	179	13	is	be	VERB
cjfa-30360	179	14	no	no	DET
cjfa-30360	179	15	hidden	hidden	ADJ
cjfa-30360	179	16	place	place	NOUN
cjfa-30360	179	17	for	for	ADP
cjfa-30360	179	18	tax	tax	NOUN
cjfa-30360	179	19	evaders	evader	NOUN
cjfa-30360	179	20	with	with	ADP
cjfa-30360	179	21	ict	ict	PROPN
cjfa-30360	179	22	since	since	SCONJ
cjfa-30360	179	23	every	every	DET
cjfa-30360	179	24	prospective	prospective	ADJ
cjfa-30360	179	25	taxpayers	taxpayer	NOUN
cjfa-30360	179	26	are	be	AUX
cjfa-30360	179	27	apprehended	apprehend	VERB
cjfa-30360	179	28	by	by	ADP
cjfa-30360	179	29	ict	ict	PROPN
cjfa-30360	179	30	,	,	PUNCT
cjfa-30360	179	31	25.3	25.3	NUM
cjfa-30360	179	32	%	%	NOUN
cjfa-30360	179	33	agree	agree	NOUN
cjfa-30360	179	34	,	,	PUNCT
cjfa-30360	179	35	1.0	1.0	NUM
cjfa-30360	179	36	%	%	NOUN
cjfa-30360	179	37	were	be	AUX
cjfa-30360	179	38	not	not	PART
cjfa-30360	179	39	sure	sure	ADJ
cjfa-30360	179	40	,	,	PUNCT
cjfa-30360	179	41	15.0	15.0	NUM
cjfa-30360	179	42	%	%	NOUN
cjfa-30360	179	43	disagree	disagree	NOUN
cjfa-30360	179	44	,	,	PUNCT
cjfa-30360	179	45	and	and	CCONJ
cjfa-30360	179	46	5.7	5.7	NUM
cjfa-30360	179	47	%	%	NOUN
cjfa-30360	179	48	strongly	strongly	ADV
cjfa-30360	179	49	disagree	disagree	VERB
cjfa-30360	179	50	.	.	PUNCT
cjfa-30360	180	1	this	this	PRON
cjfa-30360	180	2	signposted	signpost	VERB
cjfa-30360	180	3	that	that	SCONJ
cjfa-30360	180	4	there	there	PRON
cjfa-30360	180	5	is	be	VERB
cjfa-30360	180	6	no	no	DET
cjfa-30360	180	7	hidden	hidden	ADJ
cjfa-30360	180	8	place	place	NOUN
cjfa-30360	180	9	for	for	ADP
cjfa-30360	180	10	tax	tax	NOUN
cjfa-30360	180	11	evaders	evader	NOUN
cjfa-30360	180	12	with	with	ADP
cjfa-30360	180	13	ict	ict	PROPN
cjfa-30360	180	14	since	since	SCONJ
cjfa-30360	180	15	every	every	DET
cjfa-30360	180	16	prospective	prospective	ADJ
cjfa-30360	180	17	taxpayers	taxpayer	NOUN
cjfa-30360	180	18	are	be	AUX
cjfa-30360	180	19	apprehended	apprehend	VERB
cjfa-30360	180	20	by	by	ADP
cjfa-30360	180	21	ict	ict	PROPN
cjfa-30360	180	22	.	.	PUNCT
cjfa-30360	181	1	tajudeen	tajudeen	PROPN
cjfa-30360	181	2	adegbite	adegbite	PROPN
cjfa-30360	181	3	,	,	PUNCT
cjfa-30360	181	4	mustapha	mustapha	PROPN
cjfa-30360	181	5	bojuwon	bojuwon	PROPN
cjfa-30360	181	6	,	,	PUNCT
cjfa-30360	181	7	adenike	adenike	ADJ
cjfa-30360	181	8	adegbite20	adegbite20	PROPN
cjfa-30360	181	9	results	result	NOUN
cjfa-30360	181	10	showed	show	VERB
cjfa-30360	181	11	that	that	SCONJ
cjfa-30360	181	12	29.3	29.3	NUM
cjfa-30360	181	13	%	%	NOUN
cjfa-30360	181	14	of	of	ADP
cjfa-30360	181	15	the	the	DET
cjfa-30360	181	16	respondents	respondent	NOUN
cjfa-30360	181	17	agreed	agree	VERB
cjfa-30360	181	18	strongly	strongly	ADV
cjfa-30360	181	19	that	that	SCONJ
cjfa-30360	181	20	ict	ict	PROPN
cjfa-30360	181	21	accelerates	accelerate	VERB
cjfa-30360	181	22	a	a	DET
cjfa-30360	181	23	reduction	reduction	NOUN
cjfa-30360	181	24	in	in	ADP
cjfa-30360	181	25	the	the	DET
cjfa-30360	181	26	managing	managing	NOUN
cjfa-30360	181	27	the	the	DET
cjfa-30360	181	28	overhead	overhead	ADJ
cjfa-30360	181	29	expenditure	expenditure	NOUN
cjfa-30360	181	30	of	of	ADP
cjfa-30360	181	31	government	government	NOUN
cjfa-30360	181	32	parastatals	parastatal	NOUN
cjfa-30360	181	33	saddle	saddle	VERB
cjfa-30360	181	34	with	with	ADP
cjfa-30360	181	35	tax	tax	NOUN
cjfa-30360	181	36	administration	administration	NOUN
cjfa-30360	181	37	,	,	PUNCT
cjfa-30360	181	38	41.7	41.7	NUM
cjfa-30360	181	39	%	%	NOUN
cjfa-30360	181	40	agree	agree	NOUN
cjfa-30360	181	41	,	,	PUNCT
cjfa-30360	181	42	5.3	5.3	NUM
cjfa-30360	181	43	%	%	NOUN
cjfa-30360	181	44	were	be	AUX
cjfa-30360	181	45	not	not	PART
cjfa-30360	181	46	sure	sure	ADJ
cjfa-30360	181	47	,	,	PUNCT
cjfa-30360	181	48	11.7	11.7	NUM
cjfa-30360	181	49	%	%	NOUN
cjfa-30360	181	50	disagree	disagree	NOUN
cjfa-30360	181	51	,	,	PUNCT
cjfa-30360	181	52	and	and	CCONJ
cjfa-30360	181	53	12.0	12.0	NUM
cjfa-30360	181	54	%	%	NOUN
cjfa-30360	181	55	disagreed	disagree	VERB
cjfa-30360	181	56	strongly	strongly	ADV
cjfa-30360	181	57	.	.	PUNCT
cjfa-30360	182	1	this	this	PRON
cjfa-30360	182	2	indicates	indicate	VERB
cjfa-30360	182	3	that	that	SCONJ
cjfa-30360	182	4	ict	ict	PROPN
cjfa-30360	182	5	accelerates	accelerate	VERB
cjfa-30360	182	6	a	a	DET
cjfa-30360	182	7	reduction	reduction	NOUN
cjfa-30360	182	8	in	in	ADP
cjfa-30360	182	9	the	the	DET
cjfa-30360	182	10	managing	managing	NOUN
cjfa-30360	182	11	the	the	DET
cjfa-30360	182	12	overhead	overhead	ADJ
cjfa-30360	182	13	expenditure	expenditure	NOUN
cjfa-30360	182	14	of	of	ADP
cjfa-30360	182	15	government	government	NOUN
cjfa-30360	182	16	parastatals	parastatal	NOUN
cjfa-30360	182	17	saddle	saddle	VERB
cjfa-30360	182	18	with	with	ADP
cjfa-30360	182	19	tax	tax	NOUN
cjfa-30360	182	20	administration	administration	NOUN
cjfa-30360	182	21	.	.	PUNCT
cjfa-30360	183	1	it	it	PRON
cjfa-30360	183	2	is	be	AUX
cjfa-30360	183	3	also	also	ADV
cjfa-30360	183	4	deduced	deduce	VERB
cjfa-30360	183	5	that	that	SCONJ
cjfa-30360	183	6	12.3	12.3	NUM
cjfa-30360	183	7	%	%	NOUN
cjfa-30360	183	8	of	of	ADP
cjfa-30360	183	9	the	the	DET
cjfa-30360	183	10	respondents	respondent	NOUN
cjfa-30360	183	11	agreed	agree	VERB
cjfa-30360	183	12	strongly	strongly	ADV
cjfa-30360	183	13	that	that	SCONJ
cjfa-30360	183	14	taxpayers	taxpayer	NOUN
cjfa-30360	183	15	’	’	PART
cjfa-30360	183	16	responses	response	NOUN
cjfa-30360	183	17	is	be	AUX
cjfa-30360	183	18	impressive	impressive	ADJ
cjfa-30360	183	19	because	because	SCONJ
cjfa-30360	183	20	ict	ict	PROPN
cjfa-30360	183	21	encourages	encourage	VERB
cjfa-30360	183	22	tax	tax	NOUN
cjfa-30360	183	23	compliance	compliance	NOUN
cjfa-30360	183	24	in	in	ADP
cjfa-30360	183	25	the	the	DET
cjfa-30360	183	26	state	state	NOUN
cjfa-30360	183	27	and	and	CCONJ
cjfa-30360	183	28	increases	increase	VERB
cjfa-30360	183	29	the	the	DET
cjfa-30360	183	30	good	good	ADJ
cjfa-30360	183	31	governance	governance	NOUN
cjfa-30360	183	32	practices	practice	NOUN
cjfa-30360	183	33	in	in	ADP
cjfa-30360	183	34	tax	tax	NOUN
cjfa-30360	183	35	collection	collection	NOUN
cjfa-30360	183	36	,	,	PUNCT
cjfa-30360	183	37	64.7	64.7	NUM
cjfa-30360	183	38	%	%	NOUN
cjfa-30360	183	39	agree	agree	NOUN
cjfa-30360	183	40	,	,	PUNCT
cjfa-30360	183	41	8.3	8.3	NUM
cjfa-30360	183	42	%	%	NOUN
cjfa-30360	183	43	were	be	AUX
cjfa-30360	183	44	not	not	PART
cjfa-30360	183	45	sure	sure	ADJ
cjfa-30360	183	46	,	,	PUNCT
cjfa-30360	183	47	6.0	6.0	NUM
cjfa-30360	183	48	%	%	NOUN
cjfa-30360	183	49	disagree	disagree	NOUN
cjfa-30360	183	50	,	,	PUNCT
cjfa-30360	183	51	and	and	CCONJ
cjfa-30360	183	52	8.7	8.7	NUM
cjfa-30360	183	53	%	%	NOUN
cjfa-30360	183	54	strongly	strongly	ADV
cjfa-30360	183	55	disagree	disagree	VERB
cjfa-30360	183	56	.	.	PUNCT
cjfa-30360	184	1	this	this	PRON
cjfa-30360	184	2	indicates	indicate	VERB
cjfa-30360	184	3	that	that	SCONJ
cjfa-30360	184	4	taxpayers	taxpayer	NOUN
cjfa-30360	184	5	’	’	PART
cjfa-30360	184	6	responses	response	NOUN
cjfa-30360	184	7	is	be	AUX
cjfa-30360	184	8	impressive	impressive	ADJ
cjfa-30360	184	9	because	because	SCONJ
cjfa-30360	184	10	ict	ict	PROPN
cjfa-30360	184	11	encourages	encourage	VERB
cjfa-30360	184	12	tax	tax	NOUN
cjfa-30360	184	13	compliance	compliance	NOUN
cjfa-30360	184	14	in	in	ADP
cjfa-30360	184	15	the	the	DET
cjfa-30360	184	16	state	state	NOUN
cjfa-30360	184	17	and	and	CCONJ
cjfa-30360	184	18	increases	increase	VERB
cjfa-30360	184	19	the	the	DET
cjfa-30360	184	20	good	good	ADJ
cjfa-30360	184	21	governance	governance	NOUN
cjfa-30360	184	22	practices	practice	NOUN
cjfa-30360	184	23	in	in	ADP
cjfa-30360	184	24	tax	tax	NOUN
cjfa-30360	184	25	collection	collection	NOUN
cjfa-30360	184	26	.	.	PUNCT
cjfa-30360	185	1	in	in	ADP
cjfa-30360	185	2	addition	addition	NOUN
cjfa-30360	185	3	,	,	PUNCT
cjfa-30360	185	4	16.3	16.3	NUM
cjfa-30360	185	5	%	%	NOUN
cjfa-30360	185	6	of	of	ADP
cjfa-30360	185	7	the	the	DET
cjfa-30360	185	8	respondents	respondent	NOUN
cjfa-30360	185	9	agreed	agree	VERB
cjfa-30360	185	10	strongly	strongly	ADV
cjfa-30360	185	11	that	that	SCONJ
cjfa-30360	185	12	ict	ict	PROPN
cjfa-30360	185	13	is	be	AUX
cjfa-30360	185	14	a	a	DET
cjfa-30360	185	15	highly	highly	ADV
cjfa-30360	185	16	effective	effective	ADJ
cjfa-30360	185	17	tool	tool	NOUN
cjfa-30360	185	18	in	in	ADP
cjfa-30360	185	19	tax	tax	NOUN
cjfa-30360	185	20	collection	collection	NOUN
cjfa-30360	185	21	which	which	PRON
cjfa-30360	185	22	ultimately	ultimately	ADV
cjfa-30360	185	23	reduces	reduce	VERB
cjfa-30360	185	24	cost	cost	NOUN
cjfa-30360	185	25	of	of	ADP
cjfa-30360	185	26	registering	register	VERB
cjfa-30360	185	27	taxpayers	taxpayer	NOUN
cjfa-30360	185	28	and	and	CCONJ
cjfa-30360	185	29	instantly	instantly	ADV
cjfa-30360	185	30	generate	generate	VERB
cjfa-30360	185	31	tax	tax	NOUN
cjfa-30360	185	32	identification	identification	NOUN
cjfa-30360	185	33	number	number	NOUN
cjfa-30360	185	34	for	for	ADP
cjfa-30360	185	35	easily	easily	ADV
cjfa-30360	185	36	monitoring	monitoring	NOUN
cjfa-30360	185	37	,	,	PUNCT
cjfa-30360	185	38	53.0	53.0	NUM
cjfa-30360	185	39	%	%	NOUN
cjfa-30360	185	40	agree	agree	NOUN
cjfa-30360	185	41	,	,	PUNCT
cjfa-30360	185	42	7.7	7.7	NUM
cjfa-30360	185	43	%	%	NOUN
cjfa-30360	185	44	were	be	AUX
cjfa-30360	185	45	not	not	PART
cjfa-30360	185	46	sure	sure	ADJ
cjfa-30360	185	47	,	,	PUNCT
cjfa-30360	185	48	9.0	9.0	NUM
cjfa-30360	185	49	%	%	NOUN
cjfa-30360	185	50	disagree	disagree	NOUN
cjfa-30360	185	51	,	,	PUNCT
cjfa-30360	185	52	and	and	CCONJ
cjfa-30360	185	53	14.0	14.0	NUM
cjfa-30360	185	54	%	%	NOUN
cjfa-30360	185	55	strongly	strongly	ADV
cjfa-30360	185	56	disagree	disagree	VERB
cjfa-30360	185	57	.	.	PUNCT
cjfa-30360	186	1	this	this	PRON
cjfa-30360	186	2	indicates	indicate	VERB
cjfa-30360	186	3	that	that	SCONJ
cjfa-30360	186	4	ict	ict	PROPN
cjfa-30360	186	5	is	be	AUX
cjfa-30360	186	6	a	a	DET
cjfa-30360	186	7	highly	highly	ADV
cjfa-30360	186	8	effective	effective	ADJ
cjfa-30360	186	9	tool	tool	NOUN
cjfa-30360	186	10	in	in	ADP
cjfa-30360	186	11	tax	tax	NOUN
cjfa-30360	186	12	collection	collection	NOUN
cjfa-30360	186	13	which	which	PRON
cjfa-30360	186	14	ultimately	ultimately	ADV
cjfa-30360	186	15	reduces	reduce	VERB
cjfa-30360	186	16	cost	cost	NOUN
cjfa-30360	186	17	of	of	ADP
cjfa-30360	186	18	registering	register	VERB
cjfa-30360	186	19	taxpayers	taxpayer	NOUN
cjfa-30360	186	20	and	and	CCONJ
cjfa-30360	186	21	instantly	instantly	ADV
cjfa-30360	186	22	generate	generate	VERB
cjfa-30360	186	23	tax	tax	NOUN
cjfa-30360	186	24	identification	identification	NOUN
cjfa-30360	186	25	number	number	NOUN
cjfa-30360	186	26	for	for	ADP
cjfa-30360	186	27	easily	easily	ADV
cjfa-30360	186	28	monitoring	monitoring	NOUN
cjfa-30360	186	29	.	.	PUNCT
cjfa-30360	187	1	outcome	outcome	NOUN
cjfa-30360	187	2	of	of	ADP
cjfa-30360	187	3	the	the	DET
cjfa-30360	187	4	analysis	analysis	NOUN
cjfa-30360	187	5	reported	report	VERB
cjfa-30360	187	6	that	that	SCONJ
cjfa-30360	187	7	46.7	46.7	NUM
cjfa-30360	187	8	%	%	NOUN
cjfa-30360	187	9	of	of	ADP
cjfa-30360	187	10	the	the	DET
cjfa-30360	187	11	respondents	respondent	NOUN
cjfa-30360	187	12	strongly	strongly	ADV
cjfa-30360	187	13	agree	agree	VERB
cjfa-30360	187	14	that	that	SCONJ
cjfa-30360	187	15	ict	ict	PROPN
cjfa-30360	187	16	contributes	contribute	VERB
cjfa-30360	187	17	to	to	ADP
cjfa-30360	187	18	fair	fair	ADJ
cjfa-30360	187	19	,	,	PUNCT
cjfa-30360	187	20	effective	effective	ADJ
cjfa-30360	187	21	and	and	CCONJ
cjfa-30360	187	22	efficient	efficient	ADJ
cjfa-30360	187	23	taxation	taxation	NOUN
cjfa-30360	187	24	and	and	CCONJ
cjfa-30360	187	25	increase	increase	VERB
cjfa-30360	187	26	on	on	ADP
cjfa-30360	187	27	revenue	revenue	NOUN
cjfa-30360	187	28	,	,	PUNCT
cjfa-30360	187	29	29.7	29.7	NUM
cjfa-30360	187	30	%	%	NOUN
cjfa-30360	187	31	agree	agree	NOUN
cjfa-30360	187	32	,	,	PUNCT
cjfa-30360	187	33	3.3	3.3	NUM
cjfa-30360	187	34	%	%	NOUN
cjfa-30360	187	35	were	be	AUX
cjfa-30360	187	36	not	not	PART
cjfa-30360	187	37	sure	sure	ADJ
cjfa-30360	187	38	,	,	PUNCT
cjfa-30360	187	39	12.0	12.0	NUM
cjfa-30360	187	40	%	%	NOUN
cjfa-30360	187	41	disagree	disagree	NOUN
cjfa-30360	187	42	,	,	PUNCT
cjfa-30360	187	43	and	and	CCONJ
cjfa-30360	187	44	8.3	8.3	NUM
cjfa-30360	187	45	%	%	NOUN
cjfa-30360	187	46	strongly	strongly	ADV
cjfa-30360	187	47	disagree	disagree	VERB
cjfa-30360	187	48	.	.	PUNCT
cjfa-30360	188	1	this	this	PRON
cjfa-30360	188	2	indicates	indicate	VERB
cjfa-30360	188	3	that	that	SCONJ
cjfa-30360	188	4	ict	ict	PROPN
cjfa-30360	188	5	contributes	contribute	VERB
cjfa-30360	188	6	to	to	ADP
cjfa-30360	188	7	fair	fair	ADJ
cjfa-30360	188	8	,	,	PUNCT
cjfa-30360	188	9	effective	effective	ADJ
cjfa-30360	188	10	and	and	CCONJ
cjfa-30360	188	11	efficient	efficient	ADJ
cjfa-30360	188	12	taxation	taxation	NOUN
cjfa-30360	188	13	and	and	CCONJ
cjfa-30360	188	14	increase	increase	VERB
cjfa-30360	188	15	on	on	ADP
cjfa-30360	188	16	revenue	revenue	NOUN
cjfa-30360	188	17	.	.	PUNCT
cjfa-30360	189	1	lastly	lastly	ADV
cjfa-30360	189	2	,	,	PUNCT
cjfa-30360	189	3	31.6	31.6	NUM
cjfa-30360	189	4	%	%	NOUN
cjfa-30360	189	5	of	of	ADP
cjfa-30360	189	6	the	the	DET
cjfa-30360	189	7	respondents	respondent	NOUN
cjfa-30360	189	8	agreed	agree	VERB
cjfa-30360	189	9	strongly	strongly	ADV
cjfa-30360	189	10	that	that	SCONJ
cjfa-30360	189	11	ict	ict	PROPN
cjfa-30360	189	12	reduces	reduce	VERB
cjfa-30360	189	13	staff	staff	NOUN
cjfa-30360	189	14	-	-	PUNCT
cjfa-30360	189	15	taxpayers	taxpayer	NOUN
cjfa-30360	189	16	collusion	collusion	NOUN
cjfa-30360	189	17	as	as	SCONJ
cjfa-30360	189	18	regards	regard	VERB
cjfa-30360	189	19	tax	tax	NOUN
cjfa-30360	189	20	liability	liability	NOUN
cjfa-30360	189	21	,	,	PUNCT
cjfa-30360	189	22	fraudulent	fraudulent	ADJ
cjfa-30360	189	23	activities	activity	NOUN
cjfa-30360	189	24	of	of	ADP
cjfa-30360	189	25	tax	tax	NOUN
cjfa-30360	189	26	collectors	collector	NOUN
cjfa-30360	189	27	in	in	ADP
cjfa-30360	189	28	the	the	DET
cjfa-30360	189	29	aspect	aspect	NOUN
cjfa-30360	189	30	of	of	ADP
cjfa-30360	189	31	non	non	NOUN
cjfa-30360	189	32	-	-	NOUN
cjfa-30360	189	33	remittance	remittance	NOUN
cjfa-30360	189	34	of	of	ADP
cjfa-30360	189	35	tax	tax	NOUN
cjfa-30360	189	36	received	receive	VERB
cjfa-30360	189	37	from	from	ADP
cjfa-30360	189	38	taxpayers	taxpayer	NOUN
cjfa-30360	189	39	and	and	CCONJ
cjfa-30360	189	40	boosts	boost	VERB
cjfa-30360	189	41	the	the	DET
cjfa-30360	189	42	revenue	revenue	NOUN
cjfa-30360	189	43	of	of	ADP
cjfa-30360	189	44	government	government	NOUN
cjfa-30360	189	45	including	include	VERB
cjfa-30360	189	46	reduction	reduction	NOUN
cjfa-30360	189	47	in	in	ADP
cjfa-30360	189	48	expenses	expense	NOUN
cjfa-30360	189	49	(	(	PUNCT
cjfa-30360	189	50	administrative	administrative	ADJ
cjfa-30360	189	51	,	,	PUNCT
cjfa-30360	189	52	overhead	overhead	ADJ
cjfa-30360	189	53	and	and	CCONJ
cjfa-30360	189	54	transactional	transactional	ADJ
cjfa-30360	189	55	)	)	PUNCT
cjfa-30360	189	56	and	and	CCONJ
cjfa-30360	189	57	corrupt	corrupt	ADJ
cjfa-30360	189	58	practices	practice	NOUN
cjfa-30360	189	59	,	,	PUNCT
cjfa-30360	189	60	50.8	50.8	NUM
cjfa-30360	189	61	%	%	NOUN
cjfa-30360	189	62	agree	agree	NOUN
cjfa-30360	189	63	,	,	PUNCT
cjfa-30360	189	64	1.2	1.2	NUM
cjfa-30360	189	65	%	%	NOUN
cjfa-30360	189	66	were	be	AUX
cjfa-30360	189	67	not	not	PART
cjfa-30360	189	68	sure	sure	ADJ
cjfa-30360	189	69	,	,	PUNCT
cjfa-30360	189	70	12.4	12.4	NUM
cjfa-30360	189	71	%	%	NOUN
cjfa-30360	189	72	disagree	disagree	NOUN
cjfa-30360	189	73	,	,	PUNCT
cjfa-30360	189	74	and	and	CCONJ
cjfa-30360	189	75	6.4	6.4	NUM
cjfa-30360	189	76	%	%	NOUN
cjfa-30360	189	77	strongly	strongly	ADV
cjfa-30360	189	78	disagree	disagree	VERB
cjfa-30360	189	79	.	.	PUNCT
cjfa-30360	190	1	this	this	PRON
cjfa-30360	190	2	indicates	indicate	VERB
cjfa-30360	190	3	that	that	SCONJ
cjfa-30360	190	4	ict	ict	PROPN
cjfa-30360	190	5	reduces	reduce	VERB
cjfa-30360	190	6	staff	staff	NOUN
cjfa-30360	190	7	-	-	PUNCT
cjfa-30360	190	8	taxpayers	taxpayer	NOUN
cjfa-30360	190	9	collusion	collusion	NOUN
cjfa-30360	190	10	as	as	SCONJ
cjfa-30360	190	11	regards	regard	VERB
cjfa-30360	190	12	tax	tax	NOUN
cjfa-30360	190	13	liability	liability	NOUN
cjfa-30360	190	14	,	,	PUNCT
cjfa-30360	190	15	fraudulent	fraudulent	ADJ
cjfa-30360	190	16	activities	activity	NOUN
cjfa-30360	190	17	of	of	ADP
cjfa-30360	190	18	tax	tax	NOUN
cjfa-30360	190	19	collectors	collector	NOUN
cjfa-30360	190	20	in	in	ADP
cjfa-30360	190	21	the	the	DET
cjfa-30360	190	22	aspect	aspect	NOUN
cjfa-30360	190	23	of	of	ADP
cjfa-30360	190	24	non	non	NOUN
cjfa-30360	190	25	-	-	NOUN
cjfa-30360	190	26	remittance	remittance	NOUN
cjfa-30360	190	27	of	of	ADP
cjfa-30360	190	28	tax	tax	NOUN
cjfa-30360	190	29	received	receive	VERB
cjfa-30360	190	30	from	from	ADP
cjfa-30360	190	31	taxpayers	taxpayer	NOUN
cjfa-30360	190	32	and	and	CCONJ
cjfa-30360	190	33	boosts	boost	VERB
cjfa-30360	190	34	the	the	DET
cjfa-30360	190	35	revenue	revenue	NOUN
cjfa-30360	190	36	of	of	ADP
cjfa-30360	190	37	government	government	NOUN
cjfa-30360	190	38	including	include	VERB
cjfa-30360	190	39	reduction	reduction	NOUN
cjfa-30360	190	40	in	in	ADP
cjfa-30360	190	41	expenses	expense	NOUN
cjfa-30360	190	42	(	(	PUNCT
cjfa-30360	190	43	administrative	administrative	ADJ
cjfa-30360	190	44	,	,	PUNCT
cjfa-30360	190	45	overhead	overhead	ADJ
cjfa-30360	190	46	and	and	CCONJ
cjfa-30360	190	47	transactional	transactional	ADJ
cjfa-30360	190	48	)	)	PUNCT
cjfa-30360	190	49	and	and	CCONJ
cjfa-30360	190	50	corrupt	corrupt	ADJ
cjfa-30360	190	51	practices	practice	NOUN
cjfa-30360	190	52	.	.	PUNCT
cjfa-30360	191	1	the	the	DET
cjfa-30360	191	2	impact	impact	NOUN
cjfa-30360	191	3	of	of	ADP
cjfa-30360	191	4	ict	ict	PROPN
cjfa-30360	191	5	on	on	ADP
cjfa-30360	191	6	taxation	taxation	NOUN
cjfa-30360	191	7	:	:	PUNCT
cjfa-30360	191	8	evidence	evidence	NOUN
cjfa-30360	191	9	from	from	ADP
cjfa-30360	191	10	oyo	oyo	NOUN
cjfa-30360	191	11	state	state	NOUN
cjfa-30360	191	12	21	21	NUM
cjfa-30360	191	13	table	table	NOUN
cjfa-30360	191	14	2	2	NUM
cjfa-30360	191	15	.	.	PUNCT
cjfa-30360	191	16	analysis	analysis	NOUN
cjfa-30360	191	17	of	of	ADP
cjfa-30360	191	18	the	the	DET
cjfa-30360	191	19	effect	effect	NOUN
cjfa-30360	191	20	of	of	ADP
cjfa-30360	191	21	ict	ict	NOUN
cjfa-30360	191	22	on	on	ADP
cjfa-30360	191	23	tax	tax	NOUN
cjfa-30360	191	24	returns	return	NOUN
cjfa-30360	191	25	in	in	ADP
cjfa-30360	191	26	oyo	oyo	NOUN
cjfa-30360	191	27	state	state	NOUN
cjfa-30360	191	28	s	s	PROPN
cjfa-30360	191	29	/	/	SYM
cjfa-30360	191	30	n	n	CCONJ
cjfa-30360	191	31	relationship	relationship	NOUN
cjfa-30360	191	32	pearson	pearson	PROPN
cjfa-30360	191	33	chi	chi	PROPN
cjfa-30360	191	34	-	-	PUNCT
cjfa-30360	191	35	square	square	ADJ
cjfa-30360	191	36	pr(value	pr(value	NOUN
cjfa-30360	191	37	)	)	PUNCT
cjfa-30360	191	38	remark	remark	NOUN
cjfa-30360	191	39	1	1	NUM
cjfa-30360	191	40	minimized	minimized	ADJ
cjfa-30360	191	41	errors	error	NOUN
cjfa-30360	191	42	87.6278	87.6278	NUM
cjfa-30360	191	43	0.000	0.000	NUM
cjfa-30360	191	44	significant	significant	ADJ
cjfa-30360	191	45	2	2	NUM
cjfa-30360	191	46	taxpayer	taxpayer	NOUN
cjfa-30360	191	47	and	and	CCONJ
cjfa-30360	191	48	tax	tax	NOUN
cjfa-30360	191	49	consultants	consultant	NOUN
cjfa-30360	191	50	50.0702	50.0702	NUM
cjfa-30360	191	51	0.000	0.000	NUM
cjfa-30360	191	52	significant	significant	ADJ
cjfa-30360	191	53	3	3	NUM
cjfa-30360	191	54	minimize	minimize	VERB
cjfa-30360	191	55	operational	operational	ADJ
cjfa-30360	191	56	costs	cost	NOUN
cjfa-30360	191	57	,	,	PUNCT
cjfa-30360	191	58	tax	tax	NOUN
cjfa-30360	191	59	compliance	compliance	NOUN
cjfa-30360	191	60	cost	cost	NOUN
cjfa-30360	191	61	and	and	CCONJ
cjfa-30360	191	62	maximize	maximize	VERB
cjfa-30360	191	63	revenue	revenue	NOUN
cjfa-30360	191	64	collection	collection	NOUN
cjfa-30360	191	65	44.8689	44.8689	NUM
cjfa-30360	191	66	0.000	0.000	NUM
cjfa-30360	191	67	significant	significant	ADJ
cjfa-30360	191	68	4	4	NUM
cjfa-30360	191	69	tax	tax	NOUN
cjfa-30360	191	70	regime	regime	NOUN
cjfa-30360	191	71	and	and	CCONJ
cjfa-30360	191	72	tax	tax	NOUN
cjfa-30360	191	73	administration	administration	NOUN
cjfa-30360	191	74	48.4426	48.4426	NUM
cjfa-30360	192	1	0.000	0.000	NUM
cjfa-30360	192	2	significant	significant	ADJ
cjfa-30360	192	3	5	5	NUM
cjfa-30360	192	4	consistent	consistent	ADJ
cjfa-30360	192	5	record	record	NOUN
cjfa-30360	192	6	keeping	keep	VERB
cjfa-30360	192	7	67.8751	67.8751	NUM
cjfa-30360	192	8	0.000	0.000	NUM
cjfa-30360	192	9	significant	significant	ADJ
cjfa-30360	192	10	6	6	NUM
cjfa-30360	192	11	increased	increase	VERB
cjfa-30360	192	12	efficiency	efficiency	NOUN
cjfa-30360	192	13	and	and	CCONJ
cjfa-30360	192	14	performance	performance	NOUN
cjfa-30360	192	15	185.7998	185.7998	NUM
cjfa-30360	192	16	0.000	0.000	NUM
cjfa-30360	192	17	significant	significant	ADJ
cjfa-30360	192	18	7	7	NUM
cjfa-30360	192	19	tax	tax	NOUN
cjfa-30360	192	20	evasion	evasion	NOUN
cjfa-30360	192	21	and	and	CCONJ
cjfa-30360	192	22	avoidance	avoidance	NOUN
cjfa-30360	192	23	255.4883	255.4883	NUM
cjfa-30360	192	24	0.000	0.000	NUM
cjfa-30360	192	25	significant	significant	ADJ
cjfa-30360	192	26	8	8	NUM
cjfa-30360	192	27	overhead	overhead	NOUN
cjfa-30360	192	28	cost	cost	VERB
cjfa-30360	192	29	169.6422	169.6422	NUM
cjfa-30360	192	30	0.000	0.000	NUM
cjfa-30360	192	31	significant	significant	ADJ
cjfa-30360	192	32	9	9	NUM
cjfa-30360	192	33	good	good	ADJ
cjfa-30360	192	34	governance	governance	NOUN
cjfa-30360	192	35	practices	practice	VERB
cjfa-30360	192	36	132.5268	132.5268	NUM
cjfa-30360	192	37	0.000	0.000	NUM
cjfa-30360	192	38	significant	significant	ADJ
cjfa-30360	193	1	10	10	NUM
cjfa-30360	193	2	effective	effective	ADJ
cjfa-30360	193	3	and	and	CCONJ
cjfa-30360	193	4	efficient	efficient	ADJ
cjfa-30360	193	5	taxation	taxation	NOUN
cjfa-30360	193	6	141.265	141.265	NUM
cjfa-30360	193	7	0.000	0.000	NUM
cjfa-30360	193	8	significant	significant	ADJ
cjfa-30360	193	9	11	11	NUM
cjfa-30360	193	10	instant	instant	ADJ
cjfa-30360	193	11	generation	generation	NOUN
cjfa-30360	193	12	of	of	ADP
cjfa-30360	193	13	tax	tax	NOUN
cjfa-30360	193	14	identification	identification	NOUN
cjfa-30360	193	15	number	number	NOUN
cjfa-30360	193	16	227.9942	227.9942	NUM
cjfa-30360	193	17	0.000	0.000	NUM
cjfa-30360	193	18	significant	significant	ADJ
cjfa-30360	193	19	12	12	NUM
cjfa-30360	193	20	fraudulent	fraudulent	ADJ
cjfa-30360	193	21	activities	activity	NOUN
cjfa-30360	193	22	270.1246	270.1246	NUM
cjfa-30360	193	23	0.000	0.000	NUM
cjfa-30360	193	24	significant	significant	ADJ
cjfa-30360	193	25	mean	mean	NOUN
cjfa-30360	193	26	4.328125	4.328125	NUM
cjfa-30360	194	1	4.234375	4.234375	NUM
cjfa-30360	194	2	4.28125	4.28125	NUM
cjfa-30360	194	3	4	4	NUM
cjfa-30360	194	4	4.203125	4.203125	NUM
cjfa-30360	194	5	4.21875	4.21875	NUM
cjfa-30360	194	6	4.09375	4.09375	NUM
cjfa-30360	194	7	4.140625	4.140625	NUM
cjfa-30360	194	8	standard	standard	ADJ
cjfa-30360	194	9	deviation	deviation	NOUN
cjfa-30360	194	10	.4732424	.4732424	INTJ
cjfa-30360	195	1	.4269563	.4269563	PROPN
cjfa-30360	196	1	.8631568	.8631568	INTJ
cjfa-30360	197	1	.2519763	.2519763	PROPN
cjfa-30360	197	2	.4055053	.4055053	PROPN
cjfa-30360	198	1	.5764905	.5764905	VERB
cjfa-30360	198	2	.2937848	.2937848	NOUN
cjfa-30360	199	1	.3503824	.3503824	NOUN
cjfa-30360	199	2	s	s	PART
cjfa-30360	199	3	o	o	NOUN
cjfa-30360	199	4	u	u	NOUN
cjfa-30360	199	5	r	r	NOUN
cjfa-30360	199	6	c	c	NOUN
cjfa-30360	199	7	e	e	NOUN
cjfa-30360	199	8	:	:	PUNCT
cjfa-30360	199	9	authors	author	NOUN
cjfa-30360	199	10	’	'	PUNCT
cjfa-30360	199	11	computations	computation	NOUN
cjfa-30360	199	12	(	(	PUNCT
cjfa-30360	199	13	2019	2019	NUM
cjfa-30360	199	14	)	)	PUNCT
cjfa-30360	199	15	and	and	CCONJ
cjfa-30360	199	16	output	output	NOUN
cjfa-30360	199	17	of	of	ADP
cjfa-30360	199	18	stata	stata	NOUN
cjfa-30360	199	19	12	12	NUM
cjfa-30360	199	20	based	base	VERB
cjfa-30360	199	21	on	on	ADP
cjfa-30360	199	22	questionnaire	questionnaire	NOUN
cjfa-30360	199	23	.	.	PUNCT
cjfa-30360	200	1	from	from	ADP
cjfa-30360	200	2	table	table	NOUN
cjfa-30360	200	3	2	2	NUM
cjfa-30360	200	4	,	,	PUNCT
cjfa-30360	200	5	in	in	ADP
cjfa-30360	200	6	testing	testing	NOUN
cjfa-30360	200	7	hypothesis	hypothesis	NOUN
cjfa-30360	200	8	,	,	PUNCT
cjfa-30360	200	9	the	the	DET
cjfa-30360	200	10	minimum	minimum	ADJ
cjfa-30360	200	11	chi	chi	NOUN
cjfa-30360	200	12	–	–	PUNCT
cjfa-30360	200	13	square	square	NOUN
cjfa-30360	200	14	calculated	calculate	VERB
cjfa-30360	200	15	is	be	AUX
cjfa-30360	200	16	44.8689	44.8689	NUM
cjfa-30360	200	17	(	(	PUNCT
cjfa-30360	200	18	x2	x2	INTJ
cjfa-30360	200	19	–	–	PUNCT
cjfa-30360	200	20	cal	cal	NUM
cjfa-30360	200	21	)	)	PUNCT
cjfa-30360	200	22	is	be	AUX
cjfa-30360	200	23	greater	great	ADJ
cjfa-30360	200	24	than	than	ADP
cjfa-30360	200	25	chi	chi	NOUN
cjfa-30360	200	26	–	–	PUNCT
cjfa-30360	200	27	square	square	NOUN
cjfa-30360	200	28	tabulated	tabulate	VERB
cjfa-30360	200	29	3.74	3.74	NUM
cjfa-30360	200	30	(	(	PUNCT
cjfa-30360	200	31	x2	x2	INTJ
cjfa-30360	200	32	–	–	PUNCT
cjfa-30360	200	33	tab	tab	NOUN
cjfa-30360	200	34	)	)	PUNCT
cjfa-30360	200	35	which	which	PRON
cjfa-30360	200	36	make	make	VERB
cjfa-30360	200	37	outcomes	outcome	NOUN
cjfa-30360	200	38	to	to	PART
cjfa-30360	200	39	be	be	AUX
cjfa-30360	200	40	extremely	extremely	ADV
cjfa-30360	200	41	significant	significant	ADJ
cjfa-30360	200	42	with	with	ADP
cjfa-30360	200	43	pr	pr	NOUN
cjfa-30360	200	44	(	(	PUNCT
cjfa-30360	200	45	value	value	NOUN
cjfa-30360	200	46	)	)	PUNCT
cjfa-30360	200	47	equal	equal	ADJ
cjfa-30360	200	48	to	to	ADP
cjfa-30360	200	49	0.000	0.000	NUM
cjfa-30360	200	50	.	.	PUNCT
cjfa-30360	201	1	collectively	collectively	ADV
cjfa-30360	201	2	,	,	PUNCT
cjfa-30360	201	3	the	the	DET
cjfa-30360	201	4	null	null	ADJ
cjfa-30360	201	5	hypothesis	hypothesis	NOUN
cjfa-30360	201	6	is	be	AUX
cjfa-30360	201	7	rejected	reject	VERB
cjfa-30360	201	8	.	.	PUNCT
cjfa-30360	202	1	therefore	therefore	ADV
cjfa-30360	202	2	,	,	PUNCT
cjfa-30360	202	3	ict	ict	PROPN
cjfa-30360	202	4	has	have	VERB
cjfa-30360	202	5	significant	significant	ADJ
cjfa-30360	202	6	impact	impact	NOUN
cjfa-30360	202	7	on	on	ADP
cjfa-30360	202	8	tax	tax	NOUN
cjfa-30360	202	9	returns	return	NOUN
cjfa-30360	202	10	in	in	ADP
cjfa-30360	202	11	oyo	oyo	NOUN
cjfa-30360	202	12	state	state	NOUN
cjfa-30360	202	13	.	.	PUNCT
cjfa-30360	203	1	tajudeen	tajudeen	NOUN
cjfa-30360	203	2	adegbite	adegbite	PROPN
cjfa-30360	203	3	,	,	PUNCT
cjfa-30360	203	4	mustapha	mustapha	PROPN
cjfa-30360	203	5	bojuwon	bojuwon	PROPN
cjfa-30360	203	6	,	,	PUNCT
cjfa-30360	203	7	adenike	adenike	ADJ
cjfa-30360	203	8	adegbite22	adegbite22	NOUN
cjfa-30360	203	9	table	table	NOUN
cjfa-30360	203	10	3	3	NUM
cjfa-30360	203	11	.	.	PUNCT
cjfa-30360	203	12	one	one	NUM
cjfa-30360	203	13	-	-	PUNCT
cjfa-30360	203	14	way	way	NOUN
cjfa-30360	203	15	anova	anova	X
cjfa-30360	203	16	on	on	ADP
cjfa-30360	203	17	significant	significant	ADJ
cjfa-30360	203	18	impact	impact	NOUN
cjfa-30360	203	19	of	of	ADP
cjfa-30360	203	20	ict	ict	NOUN
cjfa-30360	203	21	on	on	ADP
cjfa-30360	203	22	tax	tax	NOUN
cjfa-30360	203	23	revenue	revenue	NOUN
cjfa-30360	203	24	in	in	ADP
cjfa-30360	203	25	oyo	oyo	NOUN
cjfa-30360	203	26	state	state	NOUN
cjfa-30360	203	27	source	source	NOUN
cjfa-30360	203	28	sum	sum	NOUN
cjfa-30360	203	29	of	of	ADP
cjfa-30360	203	30	square	square	ADJ
cjfa-30360	203	31	df	df	PROPN
cjfa-30360	203	32	mean	mean	PROPN
cjfa-30360	203	33	square	square	PROPN
cjfa-30360	203	34	f	f	PROPN
cjfa-30360	204	1	sig	sig	NOUN
cjfa-30360	204	2	remarks	remark	VERB
cjfa-30360	204	3	between	between	ADP
cjfa-30360	204	4	groups	group	NOUN
cjfa-30360	204	5	63.6122879	63.6122879	NUM
cjfa-30360	204	6	4	4	NUM
cjfa-30360	204	7	15.903072	15.903072	NUM
cjfa-30360	204	8	20.13	20.13	NUM
cjfa-30360	204	9	.0000	.0000	NUM
cjfa-30360	204	10	rejected	reject	VERB
cjfa-30360	204	11	within	within	ADP
cjfa-30360	204	12	groups	group	NOUN
cjfa-30360	204	13	233.054379	233.054379	NUM
cjfa-30360	204	14	295	295	NUM
cjfa-30360	204	15	.99219621	.99219621	PROPN
cjfa-30360	204	16	total	total	ADJ
cjfa-30360	204	17	296.666667	296.666667	NUM
cjfa-30360	204	18	299	299	NUM
cjfa-30360	204	19	s	s	NOUN
cjfa-30360	204	20	o	o	NOUN
cjfa-30360	204	21	u	u	NOUN
cjfa-30360	204	22	r	r	NOUN
cjfa-30360	204	23	c	c	NOUN
cjfa-30360	204	24	e	e	NOUN
cjfa-30360	204	25	:	:	PUNCT
cjfa-30360	204	26	authors	author	NOUN
cjfa-30360	204	27	’	'	PUNCT
cjfa-30360	204	28	computations	computation	NOUN
cjfa-30360	204	29	(	(	PUNCT
cjfa-30360	204	30	2019	2019	NUM
cjfa-30360	204	31	)	)	PUNCT
cjfa-30360	204	32	.	.	PUNCT
cjfa-30360	205	1	from	from	ADP
cjfa-30360	205	2	table	table	NOUN
cjfa-30360	205	3	3	3	NUM
cjfa-30360	205	4	,	,	PUNCT
cjfa-30360	205	5	it	it	PRON
cjfa-30360	205	6	can	can	AUX
cjfa-30360	205	7	be	be	AUX
cjfa-30360	205	8	deduced	deduce	VERB
cjfa-30360	205	9	that	that	SCONJ
cjfa-30360	205	10	ict	ict	PROPN
cjfa-30360	205	11	has	have	VERB
cjfa-30360	205	12	significant	significant	ADJ
cjfa-30360	205	13	impact	impact	NOUN
cjfa-30360	205	14	on	on	ADP
cjfa-30360	205	15	tax	tax	NOUN
cjfa-30360	205	16	revenue	revenue	NOUN
cjfa-30360	205	17	in	in	ADP
cjfa-30360	205	18	oyo	oyo	NOUN
cjfa-30360	205	19	state	state	NOUN
cjfa-30360	205	20	.	.	PUNCT
cjfa-30360	206	1	this	this	PRON
cjfa-30360	206	2	reflected	reflect	VERB
cjfa-30360	206	3	in	in	ADP
cjfa-30360	206	4	the	the	DET
cjfa-30360	206	5	results	result	NOUN
cjfa-30360	206	6	:	:	PUNCT
cjfa-30360	206	7	f	f	X
cjfa-30360	206	8	(	(	PUNCT
cjfa-30360	206	9	299	299	NUM
cjfa-30360	206	10	)	)	PUNCT
cjfa-30360	206	11	=	=	SYM
cjfa-30360	206	12	28.05	28.05	NUM
cjfa-30360	206	13	,	,	PUNCT
cjfa-30360	206	14	p	p	NOUN
cjfa-30360	206	15	=	=	NOUN
cjfa-30360	206	16	.0000	.0000	PROPN
cjfa-30360	206	17	.	.	PUNCT
cjfa-30360	207	1	that	that	PRON
cjfa-30360	207	2	is	be	AUX
cjfa-30360	207	3	,	,	PUNCT
cjfa-30360	207	4	significance	significance	NOUN
cjfa-30360	207	5	value	value	NOUN
cjfa-30360	207	6	(	(	PUNCT
cjfa-30360	207	7	.0000	.0000	PROPN
cjfa-30360	207	8	)	)	PUNCT
cjfa-30360	207	9	was	be	AUX
cjfa-30360	207	10	found	find	VERB
cjfa-30360	207	11	to	to	PART
cjfa-30360	207	12	be	be	AUX
cjfa-30360	207	13	less	less	ADJ
cjfa-30360	207	14	that	that	SCONJ
cjfa-30360	207	15	the	the	DET
cjfa-30360	207	16	alpha	alpha	NOUN
cjfa-30360	207	17	value	value	NOUN
cjfa-30360	207	18	(	(	PUNCT
cjfa-30360	207	19	0.05	0.05	NUM
cjfa-30360	207	20	)	)	PUNCT
cjfa-30360	207	21	.	.	PUNCT
cjfa-30360	208	1	therefore	therefore	ADV
cjfa-30360	208	2	,	,	PUNCT
cjfa-30360	208	3	the	the	DET
cjfa-30360	208	4	hypothesis	hypothesis	NOUN
cjfa-30360	208	5	which	which	PRON
cjfa-30360	208	6	stated	state	VERB
cjfa-30360	208	7	that	that	SCONJ
cjfa-30360	208	8	ict	ict	PROPN
cjfa-30360	208	9	has	have	VERB
cjfa-30360	208	10	no	no	DET
cjfa-30360	208	11	significant	significant	ADJ
cjfa-30360	208	12	impact	impact	NOUN
cjfa-30360	208	13	on	on	ADP
cjfa-30360	208	14	tax	tax	NOUN
cjfa-30360	208	15	revenue	revenue	NOUN
cjfa-30360	208	16	in	in	ADP
cjfa-30360	208	17	oyo	oyo	NOUN
cjfa-30360	208	18	state	state	NOUN
cjfa-30360	208	19	was	be	AUX
cjfa-30360	208	20	rejected	reject	VERB
cjfa-30360	208	21	.	.	PUNCT
cjfa-30360	209	1	table	table	NOUN
cjfa-30360	209	2	4	4	NUM
cjfa-30360	209	3	.	.	PUNCT
cjfa-30360	210	1	the	the	DET
cjfa-30360	210	2	effect	effect	NOUN
cjfa-30360	210	3	of	of	ADP
cjfa-30360	210	4	ict	ict	NOUN
cjfa-30360	210	5	on	on	ADP
cjfa-30360	210	6	tax	tax	NOUN
cjfa-30360	210	7	returns	return	NOUN
cjfa-30360	210	8	in	in	ADP
cjfa-30360	210	9	oyo	oyo	NOUN
cjfa-30360	210	10	state	state	NOUN
cjfa-30360	210	11	by	by	ADP
cjfa-30360	210	12	manova	manova	PROPN
cjfa-30360	210	13	source	source	NOUN
cjfa-30360	210	14	statistic	statistic	PROPN
cjfa-30360	210	15	df	df	PROPN
cjfa-30360	210	16	f(df1	f(df1	PROPN
cjfa-30360	210	17	,	,	PUNCT
cjfa-30360	210	18	df2	df2	PROPN
cjfa-30360	210	19	)	)	PUNCT
cjfa-30360	210	20	f	f	PROPN
cjfa-30360	210	21	prob	prob	PROPN
cjfa-30360	210	22	>	>	PROPN
cjfa-30360	210	23	f	f	PROPN
cjfa-30360	210	24	ict	ict	PROPN
cjfa-30360	210	25	w	w	ADP
cjfa-30360	210	26	0.1187	0.1187	NUM
cjfa-30360	210	27	5	5	NUM
cjfa-30360	210	28	55.0	55.0	NUM
cjfa-30360	210	29	1318.2	1318.2	NUM
cjfa-30360	210	30	14.01	14.01	NUM
cjfa-30360	210	31	0.0000	0.0000	NUM
cjfa-30360	210	32	a	a	DET
cjfa-30360	210	33	p	p	NOUN
cjfa-30360	210	34	1.3914	1.3914	NUM
cjfa-30360	210	35	55.0	55.0	NUM
cjfa-30360	210	36	1440.0	1440.0	NUM
cjfa-30360	210	37	10.10	10.10	NUM
cjfa-30360	210	38	0.0000	0.0000	NUM
cjfa-30360	210	39	a	a	DET
cjfa-30360	210	40	r	r	NOUN
cjfa-30360	210	41	3.8661	3.8661	NUM
cjfa-30360	210	42	55.0	55.0	NUM
cjfa-30360	210	43	1412.0	1412.0	NUM
cjfa-30360	210	44	19.85	19.85	NUM
cjfa-30360	210	45	0.0000	0.0000	NUM
cjfa-30360	210	46	a	a	DET
cjfa-30360	210	47	l	l	NOUN
cjfa-30360	210	48	2.9706	2.9706	NUM
cjfa-30360	210	49	11.0	11.0	NUM
cjfa-30360	210	50	288.0	288.0	NUM
cjfa-30360	210	51	77.77	77.77	NUM
cjfa-30360	210	52	0.0000	0.0000	NUM
cjfa-30360	210	53	u	u	NOUN
cjfa-30360	210	54	residual	residual	ADJ
cjfa-30360	210	55	294	294	NUM
cjfa-30360	210	56	number	number	NOUN
cjfa-30360	210	57	of	of	ADP
cjfa-30360	210	58	obs	obs	PROPN
cjfa-30360	210	59	=	=	NOUN
cjfa-30360	210	60	300	300	NUM
cjfa-30360	210	61	total	total	NOUN
cjfa-30360	210	62	299	299	NUM
cjfa-30360	210	63	dependent	dependent	ADJ
cjfa-30360	210	64	variable	variable	ADJ
cjfa-30360	210	65	=	=	PUNCT
cjfa-30360	210	66	tax	tax	NOUN
cjfa-30360	210	67	returns	return	NOUN
cjfa-30360	210	68	.	.	PUNCT
cjfa-30360	211	1	w	w	NOUN
cjfa-30360	211	2	=	=	SYM
cjfa-30360	211	3	wilks	wilks	PROPN
cjfa-30360	211	4	’	'	PUNCT
cjfa-30360	211	5	lambda	lambda	NOUN
cjfa-30360	211	6	,	,	PUNCT
cjfa-30360	211	7	p	p	NOUN
cjfa-30360	211	8	=	=	PROPN
cjfa-30360	211	9	pillai	pillai	PROPN
cjfa-30360	211	10	’s	’s	PART
cjfa-30360	211	11	trace	trace	NOUN
cjfa-30360	211	12	,	,	PUNCT
cjfa-30360	211	13	r	r	NOUN
cjfa-30360	211	14	=	=	SYM
cjfa-30360	211	15	roy	roy	PROPN
cjfa-30360	211	16	’s	’s	PART
cjfa-30360	211	17	largest	large	ADJ
cjfa-30360	211	18	root	root	NOUN
cjfa-30360	211	19	,	,	PUNCT
cjfa-30360	211	20	l	l	NOUN
cjfa-30360	211	21	=	=	SYM
cjfa-30360	211	22	lawleyhotelling	lawleyhotelle	VERB
cjfa-30360	211	23	trace	trace	NOUN
cjfa-30360	211	24	,	,	PUNCT
cjfa-30360	211	25	a	a	DET
cjfa-30360	211	26	=	=	NOUN
cjfa-30360	211	27	approximate	approximate	NOUN
cjfa-30360	211	28	,	,	PUNCT
cjfa-30360	211	29	e	e	NOUN
cjfa-30360	211	30	=	=	SYM
cjfa-30360	211	31	exact	exact	ADJ
cjfa-30360	211	32	,	,	PUNCT
cjfa-30360	211	33	u	u	NOUN
cjfa-30360	211	34	=	=	X
cjfa-30360	211	35	upper	upper	ADV
cjfa-30360	211	36	bound	bind	VERB
cjfa-30360	211	37	on	on	ADP
cjfa-30360	211	38	f.	f.	PROPN
cjfa-30360	211	39	s	s	PART
cjfa-30360	211	40	o	o	X
cjfa-30360	211	41	u	u	NOUN
cjfa-30360	211	42	r	r	NOUN
cjfa-30360	211	43	c	c	NOUN
cjfa-30360	211	44	e	e	NOUN
cjfa-30360	211	45	:	:	PUNCT
cjfa-30360	211	46	authors	author	NOUN
cjfa-30360	211	47	’	'	PUNCT
cjfa-30360	211	48	computations	computation	NOUN
cjfa-30360	211	49	(	(	PUNCT
cjfa-30360	211	50	2019	2019	NUM
cjfa-30360	211	51	)	)	PUNCT
cjfa-30360	211	52	.	.	PUNCT
cjfa-30360	212	1	to	to	PART
cjfa-30360	212	2	confirm	confirm	VERB
cjfa-30360	212	3	the	the	DET
cjfa-30360	212	4	significant	significant	ADJ
cjfa-30360	212	5	effect	effect	NOUN
cjfa-30360	212	6	of	of	ADP
cjfa-30360	212	7	ict	ict	NOUN
cjfa-30360	212	8	on	on	ADP
cjfa-30360	212	9	tax	tax	NOUN
cjfa-30360	212	10	returns	return	NOUN
cjfa-30360	212	11	in	in	ADP
cjfa-30360	212	12	oyo	oyo	NOUN
cjfa-30360	212	13	state	state	NOUN
cjfa-30360	212	14	by	by	ADP
cjfa-30360	212	15	the	the	DET
cjfa-30360	212	16	outcome	outcome	NOUN
cjfa-30360	212	17	of	of	ADP
cjfa-30360	212	18	chi	chi	NOUN
cjfa-30360	212	19	-	-	PUNCT
cjfa-30360	212	20	square	square	NOUN
cjfa-30360	212	21	and	and	CCONJ
cjfa-30360	212	22	anova	anova	PROPN
cjfa-30360	212	23	stated	state	VERB
cjfa-30360	212	24	above	above	ADV
cjfa-30360	212	25	,	,	PUNCT
cjfa-30360	212	26	the	the	DET
cjfa-30360	212	27	multivariate	multivariate	NOUN
cjfa-30360	212	28	analysis	analysis	NOUN
cjfa-30360	212	29	of	of	ADP
cjfa-30360	212	30	variance	variance	NOUN
cjfa-30360	212	31	and	and	CCONJ
cjfa-30360	212	32	covariance	covariance	NOUN
cjfa-30360	212	33	(	(	PUNCT
cjfa-30360	212	34	manova	manova	PROPN
cjfa-30360	212	35	)	)	PUNCT
cjfa-30360	212	36	was	be	AUX
cjfa-30360	212	37	also	also	ADV
cjfa-30360	212	38	employed	employ	VERB
cjfa-30360	212	39	.	.	PUNCT
cjfa-30360	213	1	from	from	ADP
cjfa-30360	213	2	table	table	NOUN
cjfa-30360	213	3	4	4	NUM
cjfa-30360	213	4	above	above	ADV
cjfa-30360	213	5	,	,	PUNCT
cjfa-30360	213	6	according	accord	VERB
cjfa-30360	213	7	to	to	ADP
cjfa-30360	213	8	wilks	wilk	NOUN
cjfa-30360	213	9	’	'	PUNCT
cjfa-30360	213	10	lambda	lambda	NOUN
cjfa-30360	213	11	(	(	PUNCT
cjfa-30360	213	12	w	w	NOUN
cjfa-30360	213	13	)	)	PUNCT
cjfa-30360	213	14	statistic	statistic	NOUN
cjfa-30360	213	15	,	,	PUNCT
cjfa-30360	213	16	1	1	NUM
cjfa-30360	213	17	%	%	NOUN
cjfa-30360	213	18	increases	increase	NOUN
cjfa-30360	213	19	in	in	ADP
cjfa-30360	213	20	ict	ict	PROPN
cjfa-30360	213	21	increases	increase	VERB
cjfa-30360	213	22	income	income	NOUN
cjfa-30360	213	23	tax	tax	NOUN
cjfa-30360	213	24	by	by	ADP
cjfa-30360	213	25	0.11	0.11	NUM
cjfa-30360	213	26	%	%	NOUN
cjfa-30360	213	27	.	.	PUNCT
cjfa-30360	214	1	also	also	ADV
cjfa-30360	214	2	,	,	PUNCT
cjfa-30360	214	3	with	with	ADP
cjfa-30360	214	4	reference	reference	NOUN
cjfa-30360	214	5	to	to	ADP
cjfa-30360	214	6	pillai	pillai	PROPN
cjfa-30360	214	7	’s	’s	PART
cjfa-30360	214	8	trace	trace	NOUN
cjfa-30360	214	9	statistic	statistic	NOUN
cjfa-30360	214	10	,	,	PUNCT
cjfa-30360	214	11	1	1	NUM
cjfa-30360	214	12	%	%	NOUN
cjfa-30360	214	13	increase	increase	NOUN
cjfa-30360	214	14	in	in	ADP
cjfa-30360	214	15	ict	ict	PROPN
cjfa-30360	214	16	increases	increase	VERB
cjfa-30360	214	17	income	income	NOUN
cjfa-30360	214	18	tax	tax	NOUN
cjfa-30360	214	19	by	by	ADP
cjfa-30360	214	20	1.3	1.3	NUM
cjfa-30360	214	21	%	%	NOUN
cjfa-30360	214	22	.	.	PUNCT
cjfa-30360	215	1	more	more	ADV
cjfa-30360	215	2	so	so	ADV
cjfa-30360	215	3	,	,	PUNCT
cjfa-30360	215	4	with	with	ADP
cjfa-30360	215	5	the	the	DET
cjfa-30360	215	6	outcome	outcome	NOUN
cjfa-30360	215	7	of	of	ADP
cjfa-30360	215	8	lawley	lawley	PROPN
cjfa-30360	215	9	-	-	PUNCT
cjfa-30360	215	10	hotelling	hotelle	VERB
cjfa-30360	215	11	the	the	DET
cjfa-30360	215	12	impact	impact	NOUN
cjfa-30360	215	13	of	of	ADP
cjfa-30360	215	14	ict	ict	NOUN
cjfa-30360	215	15	on	on	ADP
cjfa-30360	215	16	taxation	taxation	NOUN
cjfa-30360	215	17	:	:	PUNCT
cjfa-30360	215	18	evidence	evidence	NOUN
cjfa-30360	215	19	from	from	ADP
cjfa-30360	215	20	oyo	oyo	NOUN
cjfa-30360	215	21	state	state	NOUN
cjfa-30360	215	22	23	23	NUM
cjfa-30360	215	23	trace	trace	NOUN
cjfa-30360	215	24	(	(	PUNCT
cjfa-30360	215	25	l	l	NOUN
cjfa-30360	215	26	)	)	PUNCT
cjfa-30360	215	27	and	and	CCONJ
cjfa-30360	215	28	roy	roy	PROPN
cjfa-30360	215	29	’s	’s	PART
cjfa-30360	215	30	largest	large	ADJ
cjfa-30360	215	31	root	root	NOUN
cjfa-30360	215	32	(	(	PUNCT
cjfa-30360	215	33	r	r	NOUN
cjfa-30360	215	34	)	)	PUNCT
cjfa-30360	215	35	statistic	statistic	NOUN
cjfa-30360	215	36	,	,	PUNCT
cjfa-30360	215	37	1	1	NUM
cjfa-30360	215	38	%	%	NOUN
cjfa-30360	215	39	increases	increase	NOUN
cjfa-30360	215	40	in	in	ADP
cjfa-30360	215	41	ict	ict	PROPN
cjfa-30360	215	42	increases	increase	VERB
cjfa-30360	215	43	income	income	NOUN
cjfa-30360	215	44	tax	tax	NOUN
cjfa-30360	215	45	by	by	ADP
cjfa-30360	215	46	3.8	3.8	NUM
cjfa-30360	215	47	%	%	NOUN
cjfa-30360	215	48	and	and	CCONJ
cjfa-30360	215	49	2.9	2.9	NUM
cjfa-30360	215	50	%	%	NOUN
cjfa-30360	215	51	respectively	respectively	ADV
cjfa-30360	215	52	.	.	PUNCT
cjfa-30360	216	1	the	the	DET
cjfa-30360	216	2	entire	entire	ADJ
cjfa-30360	216	3	statistic	statistic	ADJ
cjfa-30360	216	4	outcomes	outcome	NOUN
cjfa-30360	216	5	suggest	suggest	VERB
cjfa-30360	216	6	there	there	PRON
cjfa-30360	216	7	is	be	VERB
cjfa-30360	216	8	positive	positive	ADJ
cjfa-30360	216	9	significant	significant	ADJ
cjfa-30360	216	10	effect	effect	NOUN
cjfa-30360	216	11	of	of	ADP
cjfa-30360	216	12	ict	ict	NOUN
cjfa-30360	216	13	on	on	ADP
cjfa-30360	216	14	income	income	NOUN
cjfa-30360	216	15	tax	tax	NOUN
cjfa-30360	216	16	.	.	PUNCT
cjfa-30360	217	1	this	this	PRON
cjfa-30360	217	2	also	also	ADV
cjfa-30360	217	3	supported	support	VERB
cjfa-30360	217	4	by	by	ADP
cjfa-30360	217	5	f	f	PROPN
cjfa-30360	217	6	statistic	statistic	NOUN
cjfa-30360	217	7	and	and	CCONJ
cjfa-30360	217	8	probability	probability	NOUN
cjfa-30360	217	9	of	of	ADP
cjfa-30360	217	10	f	f	PROPN
cjfa-30360	217	11	(	(	PUNCT
cjfa-30360	217	12	prob	prob	PROPN
cjfa-30360	217	13	>	>	PROPN
cjfa-30360	217	14	f	f	X
cjfa-30360	217	15	)	)	PUNCT
cjfa-30360	217	16	equal	equal	ADJ
cjfa-30360	217	17	to	to	ADP
cjfa-30360	217	18	0.0000a	0.0000a	NOUN
cjfa-30360	217	19	.	.	PUNCT
cjfa-30360	218	1	an	an	DET
cjfa-30360	218	2	increase	increase	NOUN
cjfa-30360	218	3	in	in	ADP
cjfa-30360	218	4	ict	ict	PROPN
cjfa-30360	218	5	brings	bring	VERB
cjfa-30360	218	6	positive	positive	ADJ
cjfa-30360	218	7	change	change	NOUN
cjfa-30360	218	8	to	to	PART
cjfa-30360	218	9	income	income	NOUN
cjfa-30360	218	10	tax	tax	NOUN
cjfa-30360	218	11	in	in	ADP
cjfa-30360	218	12	oyo	oyo	NOUN
cjfa-30360	218	13	state	state	NOUN
cjfa-30360	218	14	.	.	PUNCT
cjfa-30360	218	15	 	 	SPACE
cjfa-30360	218	16	conclusion	conclusion	NOUN
cjfa-30360	218	17	and	and	CCONJ
cjfa-30360	218	18	recommendation	recommendation	NOUN
cjfa-30360	218	19	this	this	DET
cjfa-30360	218	20	study	study	NOUN
cjfa-30360	218	21	investigated	investigate	VERB
cjfa-30360	218	22	the	the	DET
cjfa-30360	218	23	impact	impact	NOUN
cjfa-30360	218	24	of	of	ADP
cjfa-30360	218	25	ict	ict	PROPN
cjfa-30360	218	26	on	on	ADP
cjfa-30360	218	27	revenue	revenue	NOUN
cjfa-30360	218	28	generated	generate	VERB
cjfa-30360	218	29	from	from	ADP
cjfa-30360	218	30	tax	tax	NOUN
cjfa-30360	218	31	in	in	ADP
cjfa-30360	218	32	oyo	oyo	NOUN
cjfa-30360	218	33	state	state	NOUN
cjfa-30360	218	34	.	.	PUNCT
cjfa-30360	219	1	primary	primary	ADJ
cjfa-30360	219	2	data	datum	NOUN
cjfa-30360	219	3	were	be	AUX
cjfa-30360	219	4	collected	collect	VERB
cjfa-30360	219	5	through	through	ADP
cjfa-30360	219	6	administered	administer	VERB
cjfa-30360	219	7	questionnaire	questionnaire	NOUN
cjfa-30360	219	8	from	from	ADP
cjfa-30360	219	9	staff	staff	NOUN
cjfa-30360	219	10	of	of	ADP
cjfa-30360	219	11	oyo	oyo	NOUN
cjfa-30360	219	12	state	state	NOUN
cjfa-30360	219	13	board	board	NOUN
cjfa-30360	219	14	of	of	ADP
cjfa-30360	219	15	internal	internal	ADJ
cjfa-30360	219	16	revenue	revenue	NOUN
cjfa-30360	219	17	service	service	NOUN
cjfa-30360	219	18	and	and	CCONJ
cjfa-30360	219	19	other	other	ADJ
cjfa-30360	219	20	taxpayers	taxpayer	NOUN
cjfa-30360	219	21	.	.	PUNCT
cjfa-30360	220	1	three	three	NUM
cjfa-30360	220	2	hundred	hundred	NUM
cjfa-30360	220	3	and	and	CCONJ
cjfa-30360	220	4	fifty	fifty	NUM
cjfa-30360	220	5	(	(	PUNCT
cjfa-30360	220	6	350	350	NUM
cjfa-30360	220	7	)	)	PUNCT
cjfa-30360	220	8	questionnaires	questionnaire	NOUN
cjfa-30360	220	9	were	be	AUX
cjfa-30360	220	10	distributed	distribute	VERB
cjfa-30360	220	11	and	and	CCONJ
cjfa-30360	220	12	administered	administer	VERB
cjfa-30360	220	13	among	among	ADP
cjfa-30360	220	14	the	the	DET
cjfa-30360	220	15	staff	staff	NOUN
cjfa-30360	220	16	of	of	ADP
cjfa-30360	220	17	state	state	NOUN
cjfa-30360	220	18	board	board	NOUN
cjfa-30360	220	19	of	of	ADP
cjfa-30360	220	20	internal	internal	ADJ
cjfa-30360	220	21	revenue	revenue	NOUN
cjfa-30360	220	22	service	service	NOUN
cjfa-30360	220	23	and	and	CCONJ
cjfa-30360	220	24	tax	tax	NOUN
cjfa-30360	220	25	payers	payer	NOUN
cjfa-30360	220	26	out	out	ADP
cjfa-30360	220	27	of	of	ADP
cjfa-30360	220	28	which	which	PRON
cjfa-30360	220	29	300	300	NUM
cjfa-30360	220	30	was	be	AUX
cjfa-30360	220	31	returned	return	VERB
cjfa-30360	220	32	.	.	PUNCT
cjfa-30360	221	1	data	datum	NOUN
cjfa-30360	221	2	were	be	AUX
cjfa-30360	221	3	analyzed	analyze	VERB
cjfa-30360	221	4	using	use	VERB
cjfa-30360	221	5	descriptive	descriptive	ADJ
cjfa-30360	221	6	statistics	statistic	NOUN
cjfa-30360	221	7	,	,	PUNCT
cjfa-30360	221	8	chisquare	chisquare	PROPN
cjfa-30360	221	9	,	,	PUNCT
cjfa-30360	221	10	anova	anova	PROPN
cjfa-30360	221	11	and	and	CCONJ
cjfa-30360	221	12	multivariate	multivariate	VERB
cjfa-30360	221	13	analysis	analysis	NOUN
cjfa-30360	221	14	of	of	ADP
cjfa-30360	221	15	variance	variance	NOUN
cjfa-30360	221	16	and	and	CCONJ
cjfa-30360	221	17	covariance	covariance	NOUN
cjfa-30360	221	18	(	(	PUNCT
cjfa-30360	221	19	manova	manova	PROPN
cjfa-30360	221	20	)	)	PUNCT
cjfa-30360	221	21	to	to	PART
cjfa-30360	221	22	test	test	VERB
cjfa-30360	221	23	the	the	DET
cjfa-30360	221	24	hypothesis	hypothesis	NOUN
cjfa-30360	221	25	formulated	formulate	VERB
cjfa-30360	221	26	.	.	PUNCT
cjfa-30360	222	1	it	it	PRON
cjfa-30360	222	2	is	be	AUX
cjfa-30360	222	3	concluded	conclude	VERB
cjfa-30360	222	4	that	that	SCONJ
cjfa-30360	222	5	ict	ict	PROPN
cjfa-30360	222	6	has	have	VERB
cjfa-30360	222	7	positive	positive	ADJ
cjfa-30360	222	8	significant	significant	ADJ
cjfa-30360	222	9	and	and	CCONJ
cjfa-30360	222	10	statistical	statistical	ADJ
cjfa-30360	222	11	impact	impact	NOUN
cjfa-30360	222	12	on	on	ADP
cjfa-30360	222	13	tax	tax	NOUN
cjfa-30360	222	14	revenue	revenue	NOUN
cjfa-30360	222	15	generation	generation	NOUN
cjfa-30360	222	16	in	in	ADP
cjfa-30360	222	17	oyo	oyo	NOUN
cjfa-30360	222	18	state	state	NOUN
cjfa-30360	222	19	.	.	PUNCT
cjfa-30360	223	1	involvement	involvement	NOUN
cjfa-30360	223	2	of	of	ADP
cjfa-30360	223	3	ict	ict	PROPN
cjfa-30360	223	4	in	in	ADP
cjfa-30360	223	5	tax	tax	NOUN
cjfa-30360	223	6	collection	collection	NOUN
cjfa-30360	223	7	has	have	AUX
cjfa-30360	223	8	improved	improve	VERB
cjfa-30360	223	9	the	the	DET
cjfa-30360	223	10	tax	tax	NOUN
cjfa-30360	223	11	revenue	revenue	NOUN
cjfa-30360	223	12	generated	generate	VERB
cjfa-30360	223	13	in	in	ADP
cjfa-30360	223	14	oyo	oyo	NOUN
cjfa-30360	223	15	state	state	NOUN
cjfa-30360	223	16	.	.	PUNCT
cjfa-30360	224	1	increased	increase	VERB
cjfa-30360	224	2	revenue	revenue	NOUN
cjfa-30360	224	3	has	have	AUX
cjfa-30360	224	4	proved	prove	VERB
cjfa-30360	224	5	that	that	SCONJ
cjfa-30360	224	6	better	well	ADJ
cjfa-30360	224	7	administration	administration	NOUN
cjfa-30360	224	8	was	be	AUX
cjfa-30360	224	9	in	in	ADP
cjfa-30360	224	10	place	place	NOUN
cjfa-30360	224	11	and	and	CCONJ
cjfa-30360	224	12	this	this	PRON
cjfa-30360	224	13	is	be	AUX
cjfa-30360	224	14	only	only	ADV
cjfa-30360	224	15	possible	possible	ADJ
cjfa-30360	224	16	with	with	ADP
cjfa-30360	224	17	the	the	DET
cjfa-30360	224	18	adoption	adoption	NOUN
cjfa-30360	224	19	of	of	ADP
cjfa-30360	224	20	ict	ict	PROPN
cjfa-30360	224	21	.	.	PUNCT
cjfa-30360	225	1	according	accord	VERB
cjfa-30360	225	2	to	to	ADP
cjfa-30360	225	3	this	this	DET
cjfa-30360	225	4	study	study	NOUN
cjfa-30360	225	5	,	,	PUNCT
cjfa-30360	225	6	ict	ict	PROPN
cjfa-30360	225	7	is	be	AUX
cjfa-30360	225	8	a	a	DET
cjfa-30360	225	9	highly	highly	ADV
cjfa-30360	225	10	effective	effective	ADJ
cjfa-30360	225	11	tool	tool	NOUN
cjfa-30360	225	12	which	which	PRON
cjfa-30360	225	13	enhances	enhance	VERB
cjfa-30360	225	14	taxation	taxation	NOUN
cjfa-30360	225	15	cash	cash	NOUN
cjfa-30360	225	16	inflow	inflow	NOUN
cjfa-30360	225	17	in	in	ADP
cjfa-30360	225	18	the	the	DET
cjfa-30360	225	19	state	state	NOUN
cjfa-30360	225	20	.	.	PUNCT
cjfa-30360	226	1	also	also	ADV
cjfa-30360	226	2	,	,	PUNCT
cjfa-30360	226	3	plugging	plug	VERB
cjfa-30360	226	4	of	of	ADP
cjfa-30360	226	5	all	all	DET
cjfa-30360	226	6	revenue	revenue	NOUN
cjfa-30360	226	7	loss	loss	NOUN
cjfa-30360	226	8	,	,	PUNCT
cjfa-30360	226	9	and	and	CCONJ
cjfa-30360	226	10	expansion	expansion	NOUN
cjfa-30360	226	11	in	in	ADP
cjfa-30360	226	12	efficiency	efficiency	NOUN
cjfa-30360	226	13	and	and	CCONJ
cjfa-30360	226	14	performance	performance	NOUN
cjfa-30360	226	15	of	of	ADP
cjfa-30360	226	16	tax	tax	NOUN
cjfa-30360	226	17	revenue	revenue	NOUN
cjfa-30360	226	18	collections	collection	NOUN
cjfa-30360	226	19	are	be	AUX
cjfa-30360	226	20	achieved	achieve	VERB
cjfa-30360	226	21	.	.	PUNCT
cjfa-30360	227	1	furthermore	furthermore	ADV
cjfa-30360	227	2	,	,	PUNCT
cjfa-30360	227	3	the	the	DET
cjfa-30360	227	4	economic	economic	ADJ
cjfa-30360	227	5	impact	impact	NOUN
cjfa-30360	227	6	of	of	ADP
cjfa-30360	227	7	implementing	implement	VERB
cjfa-30360	227	8	digital	digital	ADJ
cjfa-30360	227	9	tax	tax	NOUN
cjfa-30360	227	10	system	system	NOUN
cjfa-30360	227	11	is	be	AUX
cjfa-30360	227	12	also	also	ADV
cjfa-30360	227	13	considered	consider	VERB
cjfa-30360	227	14	favorable	favorable	ADJ
cjfa-30360	227	15	.	.	PUNCT
cjfa-30360	228	1	it	it	PRON
cjfa-30360	228	2	is	be	AUX
cjfa-30360	228	3	worth	worth	ADJ
cjfa-30360	228	4	to	to	PART
cjfa-30360	228	5	remember	remember	VERB
cjfa-30360	228	6	that	that	SCONJ
cjfa-30360	228	7	,	,	PUNCT
cjfa-30360	228	8	no	no	ADV
cjfa-30360	228	9	matter	matter	ADV
cjfa-30360	228	10	the	the	DET
cjfa-30360	228	11	level	level	NOUN
cjfa-30360	228	12	of	of	ADP
cjfa-30360	228	13	prosper	prosper	NOUN
cjfa-30360	228	14	the	the	DET
cjfa-30360	228	15	country	country	NOUN
cjfa-30360	228	16	is	be	AUX
cjfa-30360	228	17	,	,	PUNCT
cjfa-30360	228	18	if	if	SCONJ
cjfa-30360	228	19	there	there	PRON
cjfa-30360	228	20	is	be	VERB
cjfa-30360	228	21	absence	absence	NOUN
cjfa-30360	228	22	of	of	ADP
cjfa-30360	228	23	good	good	ADJ
cjfa-30360	228	24	effective	effective	ADJ
cjfa-30360	228	25	ict	ict	NOUN
cjfa-30360	228	26	in	in	ADP
cjfa-30360	228	27	country	country	NOUN
cjfa-30360	228	28	,	,	PUNCT
cjfa-30360	228	29	the	the	DET
cjfa-30360	228	30	revenue	revenue	NOUN
cjfa-30360	228	31	realized	realize	VERB
cjfa-30360	228	32	from	from	ADP
cjfa-30360	228	33	taxation	taxation	NOUN
cjfa-30360	228	34	will	will	AUX
cjfa-30360	228	35	only	only	ADV
cjfa-30360	228	36	disappear	disappear	VERB
cjfa-30360	228	37	in	in	ADP
cjfa-30360	228	38	greedy	greedy	ADJ
cjfa-30360	228	39	stomachs	stomach	NOUN
cjfa-30360	228	40	and	and	CCONJ
cjfa-30360	228	41	will	will	AUX
cjfa-30360	228	42	not	not	PART
cjfa-30360	228	43	reflect	reflect	VERB
cjfa-30360	228	44	in	in	ADP
cjfa-30360	228	45	collections	collection	NOUN
cjfa-30360	228	46	.	.	PUNCT
cjfa-30360	229	1	it	it	PRON
cjfa-30360	229	2	is	be	AUX
cjfa-30360	229	3	suggested	suggest	VERB
cjfa-30360	229	4	that	that	SCONJ
cjfa-30360	229	5	government	government	NOUN
cjfa-30360	229	6	should	should	AUX
cjfa-30360	229	7	lay	lay	VERB
cjfa-30360	229	8	much	much	ADJ
cjfa-30360	229	9	emphases	emphasis	NOUN
cjfa-30360	229	10	on	on	ADP
cjfa-30360	229	11	digital	digital	ADJ
cjfa-30360	229	12	tax	tax	NOUN
cjfa-30360	229	13	through	through	ADP
cjfa-30360	229	14	good	good	ADJ
cjfa-30360	229	15	governance	governance	NOUN
cjfa-30360	229	16	practices	practice	NOUN
cjfa-30360	229	17	on	on	ADP
cjfa-30360	229	18	ict	ict	PROPN
cjfa-30360	229	19	with	with	ADP
cjfa-30360	229	20	a	a	DET
cjfa-30360	229	21	comprehensive	comprehensive	ADJ
cjfa-30360	229	22	accounting	accounting	NOUN
cjfa-30360	229	23	platform	platform	NOUN
cjfa-30360	229	24	which	which	PRON
cjfa-30360	229	25	would	would	AUX
cjfa-30360	229	26	improve	improve	VERB
cjfa-30360	229	27	the	the	DET
cjfa-30360	229	28	productivity	productivity	NOUN
cjfa-30360	229	29	of	of	ADP
cjfa-30360	229	30	assigned	assign	VERB
cjfa-30360	229	31	tax	tax	NOUN
cjfa-30360	229	32	authorities	authority	NOUN
cjfa-30360	229	33	in	in	ADP
cjfa-30360	229	34	more	more	ADV
cjfa-30360	229	35	accurate	accurate	ADJ
cjfa-30360	229	36	,	,	PUNCT
cjfa-30360	229	37	effective	effective	ADJ
cjfa-30360	229	38	,	,	PUNCT
cjfa-30360	229	39	and	and	CCONJ
cjfa-30360	229	40	accountable	accountable	ADJ
cjfa-30360	229	41	manner	manner	NOUN
cjfa-30360	229	42	.	.	PUNCT
cjfa-30360	230	1	tajudeen	tajudeen	NOUN
cjfa-30360	230	2	adegbite	adegbite	PROPN
cjfa-30360	230	3	,	,	PUNCT
cjfa-30360	230	4	mustapha	mustapha	PROPN
cjfa-30360	230	5	bojuwon	bojuwon	PROPN
cjfa-30360	230	6	,	,	PUNCT
cjfa-30360	230	7	adenike	adenike	ADJ
cjfa-30360	230	8	adegbite24	adegbite24	NOUN
cjfa-30360	230	9	 	 	SPACE
cjfa-30360	230	10	references	reference	NOUN
cjfa-30360	230	11	abdallah	abdallah	PROPN
cjfa-30360	230	12	,	,	PUNCT
cjfa-30360	230	13	o.i	o.i	PROPN
cjfa-30360	230	14	.	.	PUNCT
cjfa-30360	230	15	(	(	PUNCT
cjfa-30360	230	16	2004	2004	NUM
cjfa-30360	230	17	)	)	PUNCT
cjfa-30360	230	18	.	.	PUNCT
cjfa-30360	231	1	development	development	NOUN
cjfa-30360	231	2	and	and	CCONJ
cjfa-30360	231	3	application	application	NOUN
cjfa-30360	231	4	of	of	ADP
cjfa-30360	231	5	information	information	NOUN
cjfa-30360	231	6	and	and	CCONJ
cjfa-30360	231	7	communication	communication	NOUN
cjfa-30360	231	8	technologies	technology	NOUN
cjfa-30360	231	9	in	in	ADP
cjfa-30360	231	10	the	the	DET
cjfa-30360	231	11	public	public	ADJ
cjfa-30360	231	12	sector	sector	NOUN
cjfa-30360	231	13	:	:	PUNCT
cjfa-30360	231	14	case	case	NOUN
cjfa-30360	231	15	of	of	ADP
cjfa-30360	231	16	the	the	DET
cjfa-30360	231	17	president	president	NOUN
cjfa-30360	231	18	’s	’s	PART
cjfa-30360	231	19	office	office	NOUN
cjfa-30360	231	20	planning	planning	NOUN
cjfa-30360	231	21	and	and	CCONJ
cjfa-30360	231	22	privatization	privatization	NOUN
cjfa-30360	231	23	,	,	PUNCT
cjfa-30360	231	24	m.a	m.a	NOUN
cjfa-30360	231	25	dissertation	dissertation	NOUN
cjfa-30360	231	26	,	,	PUNCT
cjfa-30360	231	27	university	university	NOUN
cjfa-30360	231	28	of	of	ADP
cjfa-30360	231	29	dares	dare	NOUN
cjfa-30360	231	30	salaam	salaam	PROPN
cjfa-30360	231	31	,	,	PUNCT
cjfa-30360	231	32	tanzania	tanzania	PROPN
cjfa-30360	231	33	.	.	PUNCT
cjfa-30360	231	34	adamu	adamu	PROPN
cjfa-30360	231	35	,	,	PUNCT
cjfa-30360	231	36	l.	l.	PROPN
cjfa-30360	231	37	(	(	PUNCT
cjfa-30360	231	38	2001	2001	NUM
cjfa-30360	231	39	)	)	PUNCT
cjfa-30360	231	40	.	.	PUNCT
cjfa-30360	232	1	information	information	NOUN
cjfa-30360	232	2	communication	communication	NOUN
cjfa-30360	232	3	technologies	technology	NOUN
cjfa-30360	232	4	(	(	PUNCT
cjfa-30360	232	5	icts	ict	NOUN
cjfa-30360	232	6	)	)	PUNCT
cjfa-30360	232	7	in	in	ADP
cjfa-30360	232	8	broadcast	broadcast	NOUN
cjfa-30360	232	9	:	:	PUNCT
cjfa-30360	232	10	the	the	DET
cjfa-30360	232	11	case	case	NOUN
cjfa-30360	232	12	of	of	ADP
cjfa-30360	232	13	digital	digital	ADJ
cjfa-30360	232	14	editing	editing	NOUN
cjfa-30360	232	15	in	in	ADP
cjfa-30360	232	16	community	community	NOUN
cjfa-30360	232	17	radio	radio	NOUN
cjfa-30360	232	18	.	.	PUNCT
cjfa-30360	233	1	enugu	enugu	PROPN
cjfa-30360	233	2	:	:	PUNCT
cjfa-30360	233	3	precision	precision	PROPN
cjfa-30360	233	4	publishers	publishers	PROPN
cjfa-30360	233	5	ltd	ltd	PROPN
cjfa-30360	233	6	.	.	PROPN
cjfa-30360	233	7	adeleke	adeleke	PROPN
cjfa-30360	233	8	,	,	PUNCT
cjfa-30360	233	9	s.	s.	PROPN
cjfa-30360	233	10	(	(	PUNCT
cjfa-30360	233	11	2011	2011	NUM
cjfa-30360	233	12	)	)	PUNCT
cjfa-30360	233	13	.	.	PUNCT
cjfa-30360	234	1	taxation	taxation	NOUN
cjfa-30360	234	2	,	,	PUNCT
cjfa-30360	234	3	revenue	revenue	NOUN
cjfa-30360	234	4	allocation	allocation	NOUN
cjfa-30360	234	5	and	and	CCONJ
cjfa-30360	234	6	fiscal	fiscal	ADJ
cjfa-30360	234	7	federalism	federalism	NOUN
cjfa-30360	234	8	in	in	ADP
cjfa-30360	234	9	nigeria	nigeria	PROPN
cjfa-30360	234	10	:	:	PUNCT
cjfa-30360	234	11	issues	issue	NOUN
cjfa-30360	234	12	,	,	PUNCT
cjfa-30360	234	13	challenges	challenge	NOUN
cjfa-30360	234	14	and	and	CCONJ
cjfa-30360	234	15	policy	policy	NOUN
cjfa-30360	234	16	options	option	NOUN
cjfa-30360	234	17	.	.	PUNCT
cjfa-30360	235	1	economic	economic	ADJ
cjfa-30360	235	2	annals	annal	NOUN
cjfa-30360	235	3	,	,	PUNCT
cjfa-30360	235	4	56(89	56(89	PROPN
cjfa-30360	235	5	)	)	PUNCT
cjfa-30360	235	6	,	,	PUNCT
cjfa-30360	235	7	27	27	NUM
cjfa-30360	235	8	-	-	SYM
cjfa-30360	235	9	50	50	NUM
cjfa-30360	235	10	.	.	PUNCT
cjfa-30360	235	11	http://dx.doi	http://dx.doi	NOUN
cjfa-30360	235	12	.	.	PUNCT
cjfa-30360	236	1	org/10.2298	org/10.2298	PROPN
cjfa-30360	236	2	/	/	SYM
cjfa-30360	236	3	eka1189027s	eka1189027s	PROPN
cjfa-30360	236	4	.	.	PUNCT
cjfa-30360	236	5	adewoye	adewoye	NOUN
cjfa-30360	236	6	,	,	PUNCT
cjfa-30360	236	7	j.o	j.o	PROPN
cjfa-30360	236	8	,	,	PUNCT
cjfa-30360	236	9	ademola	ademola	PROPN
cjfa-30360	236	10	,	,	PUNCT
cjfa-30360	236	11	a.o	a.o	PROPN
cjfa-30360	236	12	,	,	PUNCT
cjfa-30360	236	13	afolabi	afolabi	NOUN
cjfa-30360	237	1	o.d	o.d	PROPN
cjfa-30360	237	2	.	.	PROPN
cjfa-30360	237	3	,	,	PUNCT
cjfa-30360	237	4	&	&	CCONJ
cjfa-30360	237	5	oyeleye	oyeleye	NOUN
cjfa-30360	237	6	,	,	PUNCT
cjfa-30360	237	7	o.	o.	PROPN
cjfa-30360	237	8	(	(	PUNCT
cjfa-30360	237	9	2013	2013	NUM
cjfa-30360	237	10	)	)	PUNCT
cjfa-30360	237	11	.	.	PUNCT
cjfa-30360	238	1	performance	performance	NOUN
cjfa-30360	238	2	impact	impact	NOUN
cjfa-30360	238	3	of	of	ADP
cjfa-30360	238	4	information	information	NOUN
cjfa-30360	238	5	and	and	CCONJ
cjfa-30360	238	6	communication	communication	NOUN
cjfa-30360	238	7	technology	technology	NOUN
cjfa-30360	238	8	(	(	PUNCT
cjfa-30360	238	9	icts	ict	NOUN
cjfa-30360	238	10	)	)	PUNCT
cjfa-30360	238	11	on	on	ADP
cjfa-30360	238	12	women	woman	NOUN
cjfa-30360	238	13	entrepreneurs	entrepreneur	NOUN
cjfa-30360	238	14	in	in	ADP
cjfa-30360	238	15	south	south	PROPN
cjfa-30360	238	16	western	western	PROPN
cjfa-30360	238	17	nigeria	nigeria	PROPN
cjfa-30360	238	18	.	.	PUNCT
cjfa-30360	239	1	finance	finance	NOUN
cjfa-30360	239	2	management	management	NOUN
cjfa-30360	239	3	,	,	PUNCT
cjfa-30360	239	4	65	65	NUM
cjfa-30360	239	5	,	,	PUNCT
cjfa-30360	239	6	19905	19905	NUM
cjfa-30360	239	7	-	-	SYM
cjfa-30360	239	8	19909	19909	NUM
cjfa-30360	239	9	.	.	PUNCT
cjfa-30360	240	1	adewoye	adewoye	NOUN
cjfa-30360	240	2	,	,	PUNCT
cjfa-30360	240	3	j.o	j.o	PROPN
cjfa-30360	240	4	.	.	PROPN
cjfa-30360	240	5	,	,	PUNCT
cjfa-30360	240	6	&	&	CCONJ
cjfa-30360	240	7	olaoye	olaoye	PROPN
cjfa-30360	240	8	,	,	PUNCT
cjfa-30360	240	9	c.o	c.o	PROPN
cjfa-30360	240	10	.	.	PROPN
cjfa-30360	240	11	(	(	PUNCT
cjfa-30360	240	12	2014	2014	NUM
cjfa-30360	240	13	)	)	PUNCT
cjfa-30360	240	14	.	.	PUNCT
cjfa-30360	241	1	usage	usage	NOUN
cjfa-30360	241	2	of	of	ADP
cjfa-30360	241	3	information	information	NOUN
cjfa-30360	241	4	technology	technology	NOUN
cjfa-30360	241	5	to	to	PART
cjfa-30360	241	6	enhance	enhance	VERB
cjfa-30360	241	7	professional	professional	ADJ
cjfa-30360	241	8	productivity	productivity	NOUN
cjfa-30360	241	9	among	among	ADP
cjfa-30360	241	10	accountants	accountant	NOUN
cjfa-30360	241	11	in	in	ADP
cjfa-30360	241	12	ekiti	ekiti	PROPN
cjfa-30360	241	13	state	state	NOUN
cjfa-30360	241	14	.	.	PUNCT
cjfa-30360	242	1	international	international	ADJ
cjfa-30360	242	2	journal	journal	PROPN
cjfa-30360	242	3	of	of	ADP
cjfa-30360	242	4	accounting	accounting	NOUN
cjfa-30360	242	5	and	and	CCONJ
cjfa-30360	242	6	financial	financial	ADJ
cjfa-30360	242	7	management	management	NOUN
cjfa-30360	242	8	research	research	NOUN
cjfa-30360	242	9	(	(	PUNCT
cjfa-30360	242	10	ijafmr	ijafmr	NOUN
cjfa-30360	242	11	)	)	PUNCT
cjfa-30360	242	12	,	,	PUNCT
cjfa-30360	242	13	4(2	4(2	NUM
cjfa-30360	242	14	)	)	PUNCT
cjfa-30360	242	15	,	,	PUNCT
cjfa-30360	242	16	7	7	NUM
cjfa-30360	242	17	-	-	SYM
cjfa-30360	242	18	18	18	NUM
cjfa-30360	242	19	.	.	PUNCT
cjfa-30360	242	20	alm	alm	PROPN
cjfa-30360	242	21	,	,	PUNCT
cjfa-30360	242	22	j.	j.	PROPN
cjfa-30360	242	23	(	(	PUNCT
cjfa-30360	242	24	1999	1999	NUM
cjfa-30360	242	25	)	)	PUNCT
cjfa-30360	242	26	.	.	PUNCT
cjfa-30360	243	1	tax	tax	NOUN
cjfa-30360	243	2	compliance	compliance	NOUN
cjfa-30360	243	3	and	and	CCONJ
cjfa-30360	243	4	administration	administration	NOUN
cjfa-30360	243	5	,	,	PUNCT
cjfa-30360	243	6	in	in	ADP
cjfa-30360	243	7	h.	h.	PROPN
cjfa-30360	243	8	bartley	bartley	PROPN
cjfa-30360	243	9	,	,	PUNCT
cjfa-30360	243	10	j.a	j.a	PROPN
cjfa-30360	243	11	.	.	PROPN
cjfa-30360	243	12	richardson	richardson	PROPN
cjfa-30360	243	13	(	(	PUNCT
cjfa-30360	243	14	eds	eds	PROPN
cjfa-30360	243	15	.	.	PUNCT
cjfa-30360	243	16	)	)	PUNCT
cjfa-30360	243	17	,	,	PUNCT
cjfa-30360	243	18	handbook	handbook	NOUN
cjfa-30360	243	19	on	on	ADP
cjfa-30360	243	20	taxation	taxation	NOUN
cjfa-30360	243	21	,	,	PUNCT
cjfa-30360	243	22	new	new	PROPN
cjfa-30360	243	23	york	york	PROPN
cjfa-30360	243	24	:	:	PUNCT
cjfa-30360	243	25	marcel	marcel	PROPN
cjfa-30360	243	26	dekker	dekker	PROPN
cjfa-30360	243	27	.	.	PUNCT
cjfa-30360	244	1	collins	collins	PROPN
cjfa-30360	244	2	,	,	PUNCT
cjfa-30360	244	3	j.	j.	PROPN
cjfa-30360	244	4	(	(	PUNCT
cjfa-30360	244	5	2005	2005	NUM
cjfa-30360	244	6	)	)	PUNCT
cjfa-30360	244	7	.	.	PUNCT
cjfa-30360	245	1	good	good	ADJ
cjfa-30360	245	2	to	to	ADP
cjfa-30360	245	3	great	great	ADJ
cjfa-30360	245	4	and	and	CCONJ
cjfa-30360	245	5	the	the	DET
cjfa-30360	245	6	social	social	ADJ
cjfa-30360	245	7	sector	sector	NOUN
cjfa-30360	245	8	:	:	PUNCT
cjfa-30360	245	9	why	why	SCONJ
cjfa-30360	245	10	business	business	NOUN
cjfa-30360	245	11	thinking	thinking	NOUN
cjfa-30360	245	12	is	be	AUX
cjfa-30360	245	13	not	not	PART
cjfa-30360	245	14	the	the	DET
cjfa-30360	245	15	answer	answer	NOUN
cjfa-30360	245	16	.	.	PUNCT
cjfa-30360	246	1	new	new	PROPN
cjfa-30360	246	2	york	york	PROPN
cjfa-30360	246	3	:	:	PUNCT
cjfa-30360	246	4	harpercollins	harpercollins	PROPN
cjfa-30360	246	5	publishers	publisher	NOUN
cjfa-30360	246	6	.	.	PUNCT
cjfa-30360	247	1	crede	crede	NOUN
cjfa-30360	247	2	,	,	PUNCT
cjfa-30360	247	3	a.	a.	NOUN
cjfa-30360	247	4	,	,	PUNCT
cjfa-30360	247	5	&	&	CCONJ
cjfa-30360	247	6	mansell	mansell	PROPN
cjfa-30360	247	7	,	,	PUNCT
cjfa-30360	247	8	r.	r.	PROPN
cjfa-30360	247	9	(	(	PUNCT
cjfa-30360	247	10	eds	eds	PROPN
cjfa-30360	247	11	.	.	PUNCT
cjfa-30360	247	12	)	)	PUNCT
cjfa-30360	247	13	(	(	PUNCT
cjfa-30360	247	14	1998	1998	NUM
cjfa-30360	247	15	)	)	PUNCT
cjfa-30360	247	16	.	.	PUNCT
cjfa-30360	248	1	the	the	DET
cjfa-30360	248	2	importance	importance	NOUN
cjfa-30360	248	3	of	of	ADP
cjfa-30360	248	4	sustainable	sustainable	ADJ
cjfa-30360	248	5	development	development	NOUN
cjfa-30360	248	6	:	:	PUNCT
cjfa-30360	248	7	icts	ict	NOUN
cjfa-30360	248	8	in	in	ADP
cjfa-30360	248	9	developing	develop	VERB
cjfa-30360	248	10	countries	country	NOUN
cjfa-30360	248	11	.	.	PUNCT
cjfa-30360	249	1	e	e	X
cjfa-30360	249	2	-	-	NOUN
cjfa-30360	249	3	journal	journal	ADJ
cjfa-30360	249	4	international	international	PROPN
cjfa-30360	249	5	institute	institute	PROPN
cjfa-30360	249	6	for	for	ADP
cjfa-30360	249	7	communication	communication	NOUN
cjfa-30360	249	8	and	and	CCONJ
cjfa-30360	249	9	development	development	NOUN
cjfa-30360	249	10	,	,	PUNCT
cjfa-30360	249	11	18	18	NUM
cjfa-30360	249	12	august	august	PROPN
cjfa-30360	249	13	.	.	PUNCT
cjfa-30360	250	1	dowe	dowe	PROPN
cjfa-30360	250	2	,	,	PUNCT
cjfa-30360	250	3	d.e	d.e	PROPN
cjfa-30360	250	4	.	.	PROPN
cjfa-30360	250	5	(	(	PUNCT
cjfa-30360	250	6	2008	2008	NUM
cjfa-30360	250	7	)	)	PUNCT
cjfa-30360	250	8	.	.	PUNCT
cjfa-30360	251	1	e	e	X
cjfa-30360	251	2	-	-	PUNCT
cjfa-30360	251	3	filing	filing	NOUN
cjfa-30360	251	4	and	and	CCONJ
cjfa-30360	251	5	e	e	NOUN
cjfa-30360	251	6	-	-	NOUN
cjfa-30360	251	7	payments	payment	NOUN
cjfa-30360	251	8	–	–	PUNCT
cjfa-30360	251	9	the	the	DET
cjfa-30360	251	10	way	way	NOUN
cjfa-30360	251	11	forward	forward	ADV
cjfa-30360	251	12	.	.	PUNCT
cjfa-30360	252	1	paper	paper	NOUN
cjfa-30360	252	2	presented	present	VERB
cjfa-30360	252	3	at	at	ADP
cjfa-30360	252	4	caribbean	caribbean	ADJ
cjfa-30360	252	5	organization	organization	NOUN
cjfa-30360	252	6	of	of	ADP
cjfa-30360	252	7	tax	tax	PROPN
cjfa-30360	252	8	administration	administration	PROPN
cjfa-30360	252	9	(	(	PUNCT
cjfa-30360	252	10	cota	cota	PROPN
cjfa-30360	252	11	)	)	PUNCT
cjfa-30360	252	12	general	general	ADJ
cjfa-30360	252	13	assembly	assembly	NOUN
cjfa-30360	252	14	,	,	PUNCT
cjfa-30360	252	15	belize	belize	PROPN
cjfa-30360	252	16	city	city	PROPN
cjfa-30360	252	17	.	.	PUNCT
cjfa-30360	253	1	dzidonu	dzidonu	PROPN
cjfa-30360	253	2	,	,	PUNCT
cjfa-30360	253	3	c.k	c.k	PROPN
cjfa-30360	253	4	.	.	PUNCT
cjfa-30360	253	5	(	(	PUNCT
cjfa-30360	253	6	2012	2012	NUM
cjfa-30360	253	7	)	)	PUNCT
cjfa-30360	253	8	.	.	PUNCT
cjfa-30360	254	1	using	use	VERB
cjfa-30360	254	2	information	information	NOUN
cjfa-30360	254	3	and	and	CCONJ
cjfa-30360	254	4	communication	communication	NOUN
cjfa-30360	254	5	technology	technology	NOUN
cjfa-30360	254	6	(	(	PUNCT
cjfa-30360	254	7	ict	ict	PROPN
cjfa-30360	254	8	)	)	PUNCT
cjfa-30360	254	9	in	in	ADP
cjfa-30360	254	10	managing	manage	VERB
cjfa-30360	254	11	national	national	ADJ
cjfa-30360	254	12	resources	resource	NOUN
cjfa-30360	254	13	.	.	PUNCT
cjfa-30360	255	1	paper	paper	NOUN
cjfa-30360	255	2	presented	present	VERB
cjfa-30360	255	3	at	at	ADP
cjfa-30360	255	4	the	the	DET
cjfa-30360	255	5	7th	7th	ADJ
cjfa-30360	255	6	internal	internal	ADJ
cjfa-30360	255	7	audit	audit	NOUN
cjfa-30360	255	8	forum	forum	PROPN
cjfa-30360	255	9	,	,	PUNCT
cjfa-30360	255	10	accra	accra	NOUN
cjfa-30360	255	11	.	.	PUNCT
cjfa-30360	256	1	efunboade	efunboade	PROPN
cjfa-30360	256	2	,	,	PUNCT
cjfa-30360	256	3	a.o	a.o	PROPN
cjfa-30360	256	4	.	.	PROPN
cjfa-30360	256	5	(	(	PUNCT
cjfa-30360	256	6	2014	2014	NUM
cjfa-30360	256	7	)	)	PUNCT
cjfa-30360	256	8	.	.	PUNCT
cjfa-30360	257	1	impact	impact	NOUN
cjfa-30360	257	2	of	of	ADP
cjfa-30360	257	3	ict	ict	PROPN
cjfa-30360	257	4	on	on	ADP
cjfa-30360	257	5	tax	tax	NOUN
cjfa-30360	257	6	administration	administration	NOUN
cjfa-30360	257	7	in	in	ADP
cjfa-30360	257	8	nigeria	nigeria	PROPN
cjfa-30360	257	9	.	.	PUNCT
cjfa-30360	258	1	computer	computer	NOUN
cjfa-30360	258	2	engineering	engineering	NOUN
cjfa-30360	258	3	and	and	CCONJ
cjfa-30360	258	4	intelligent	intelligent	ADJ
cjfa-30360	258	5	systems	system	NOUN
cjfa-30360	258	6	,	,	PUNCT
cjfa-30360	258	7	5(8	5(8	NUM
cjfa-30360	258	8	)	)	PUNCT
cjfa-30360	258	9	,	,	PUNCT
cjfa-30360	258	10	26	26	NUM
cjfa-30360	258	11	-	-	SYM
cjfa-30360	258	12	29	29	NUM
cjfa-30360	258	13	.	.	PUNCT
cjfa-30360	259	1	harrison	harrison	PROPN
cjfa-30360	259	2	,	,	PUNCT
cjfa-30360	259	3	m.m	m.m	PROPN
cjfa-30360	259	4	.	.	PROPN
cjfa-30360	259	5	,	,	PUNCT
cjfa-30360	259	6	&	&	CCONJ
cjfa-30360	259	7	nahashon	nahashon	PROPN
cjfa-30360	259	8	,	,	PUNCT
cjfa-30360	259	9	k.	k.	PROPN
cjfa-30360	259	10	(	(	PUNCT
cjfa-30360	259	11	2015	2015	NUM
cjfa-30360	259	12	)	)	PUNCT
cjfa-30360	259	13	.	.	PUNCT
cjfa-30360	260	1	effects	effect	NOUN
cjfa-30360	260	2	of	of	ADP
cjfa-30360	260	3	online	online	ADJ
cjfa-30360	260	4	tax	tax	NOUN
cjfa-30360	260	5	system	system	NOUN
cjfa-30360	260	6	on	on	ADP
cjfa-30360	260	7	tax	tax	NOUN
cjfa-30360	260	8	compliance	compliance	NOUN
cjfa-30360	260	9	among	among	ADP
cjfa-30360	260	10	small	small	ADJ
cjfa-30360	260	11	taxpayers	taxpayer	NOUN
cjfa-30360	260	12	in	in	ADP
cjfa-30360	260	13	meru	meru	PROPN
cjfa-30360	260	14	county	county	PROPN
cjfa-30360	260	15	,	,	PUNCT
cjfa-30360	260	16	kenya	kenya	PROPN
cjfa-30360	260	17	.	.	PUNCT
cjfa-30360	261	1	international	international	ADJ
cjfa-30360	261	2	journal	journal	PROPN
cjfa-30360	261	3	of	of	ADP
cjfa-30360	261	4	economics	economic	NOUN
cjfa-30360	261	5	,	,	PUNCT
cjfa-30360	261	6	commerce	commerce	NOUN
cjfa-30360	261	7	and	and	CCONJ
cjfa-30360	261	8	management	management	NOUN
cjfa-30360	261	9	,	,	PUNCT
cjfa-30360	261	10	3(12	3(12	NUM
cjfa-30360	261	11	)	)	PUNCT
cjfa-30360	261	12	,	,	PUNCT
cjfa-30360	261	13	280	280	NUM
cjfa-30360	261	14	.	.	PUNCT
cjfa-30360	261	15	heeks	heek	NOUN
cjfa-30360	261	16	,	,	PUNCT
cjfa-30360	261	17	r.	r.	PROPN
cjfa-30360	261	18	(	(	PUNCT
cjfa-30360	261	19	2005	2005	NUM
cjfa-30360	261	20	)	)	PUNCT
cjfa-30360	261	21	.	.	PUNCT
cjfa-30360	262	1	icts	ict	NOUN
cjfa-30360	262	2	and	and	CCONJ
cjfa-30360	262	3	the	the	DET
cjfa-30360	262	4	mdgs	mdgs	NOUN
cjfa-30360	262	5	:	:	PUNCT
cjfa-30360	262	6	on	on	ADP
cjfa-30360	262	7	the	the	DET
cjfa-30360	262	8	wrong	wrong	ADJ
cjfa-30360	262	9	track	track	NOUN
cjfa-30360	262	10	?	?	PUNCT
cjfa-30360	263	1	http://www.i4donline.net/	http://www.i4donline.net/	NOUN
cjfa-30360	263	2	feb05	feb05	NOUN
cjfa-30360	263	3	/	/	SYM
cjfa-30360	263	4	perspective.pdf	perspective.pdf	PROPN
cjfa-30360	263	5	(	(	PUNCT
cjfa-30360	263	6	accessed	access	VERB
cjfa-30360	263	7	:	:	PUNCT
cjfa-30360	263	8	7.01.2011	7.01.2011	NUM
cjfa-30360	263	9	)	)	PUNCT
cjfa-30360	263	10	.	.	PUNCT
cjfa-30360	264	1	hill	hill	PROPN
cjfa-30360	264	2	,	,	PUNCT
cjfa-30360	264	3	m.	m.	NOUN
cjfa-30360	264	4	w	w	PROPN
cjfa-30360	264	5	(	(	PUNCT
cjfa-30360	264	6	1999	1999	NUM
cjfa-30360	264	7	)	)	PUNCT
cjfa-30360	264	8	.	.	PUNCT
cjfa-30360	265	1	the	the	DET
cjfa-30360	265	2	impact	impact	NOUN
cjfa-30360	265	3	of	of	ADP
cjfa-30360	265	4	information	information	NOUN
cjfa-30360	265	5	on	on	ADP
cjfa-30360	265	6	society	society	NOUN
cjfa-30360	265	7	.	.	PUNCT
cjfa-30360	266	1	london	london	PROPN
cjfa-30360	266	2	:	:	PUNCT
cjfa-30360	266	3	bowker	bowker	PROPN
cjfa-30360	266	4	.	.	PUNCT
cjfa-30360	267	1	kiabel	kiabel	PROPN
cjfa-30360	267	2	,	,	PUNCT
cjfa-30360	267	3	b.d	b.d	PROPN
cjfa-30360	267	4	.	.	PROPN
cjfa-30360	267	5	,	,	PUNCT
cjfa-30360	267	6	&	&	CCONJ
cjfa-30360	267	7	nwokah	nwokah	PROPN
cjfa-30360	267	8	,	,	PUNCT
cjfa-30360	267	9	n.g	n.g	PROPN
cjfa-30360	267	10	.	.	PROPN
cjfa-30360	267	11	(	(	PUNCT
cjfa-30360	267	12	2009	2009	NUM
cjfa-30360	267	13	)	)	PUNCT
cjfa-30360	267	14	.	.	PUNCT
cjfa-30360	268	1	boosting	boost	VERB
cjfa-30360	268	2	revenue	revenue	NOUN
cjfa-30360	268	3	generation	generation	NOUN
cjfa-30360	268	4	by	by	ADP
cjfa-30360	268	5	state	state	NOUN
cjfa-30360	268	6	government	government	NOUN
cjfa-30360	268	7	in	in	ADP
cjfa-30360	268	8	nigeria	nigeria	PROPN
cjfa-30360	268	9	:	:	PUNCT
cjfa-30360	268	10	the	the	DET
cjfa-30360	268	11	tax	tax	NOUN
cjfa-30360	268	12	consultants	consultant	NOUN
cjfa-30360	268	13	option	option	NOUN
cjfa-30360	268	14	revisited	revisit	VERB
cjfa-30360	268	15	.	.	PUNCT
cjfa-30360	269	1	european	european	PROPN
cjfa-30360	269	2	journal	journal	PROPN
cjfa-30360	269	3	of	of	ADP
cjfa-30360	269	4	social	social	ADJ
cjfa-30360	269	5	sciences	science	NOUN
cjfa-30360	269	6	,	,	PUNCT
cjfa-30360	269	7	8(4	8(4	NUM
cjfa-30360	269	8	)	)	PUNCT
cjfa-30360	269	9	,	,	PUNCT
cjfa-30360	269	10	532	532	NUM
cjfa-30360	269	11	-	-	SYM
cjfa-30360	269	12	539	539	NUM
cjfa-30360	269	13	.	.	PUNCT
cjfa-30360	270	1	mary	mary	PROPN
cjfa-30360	270	2	,	,	PUNCT
cjfa-30360	270	3	w.	w.	PROPN
cjfa-30360	270	4	,	,	PUNCT
cjfa-30360	270	5	&	&	CCONJ
cjfa-30360	270	6	cox	cox	PROPN
cjfa-30360	270	7	,	,	PUNCT
cjfa-30360	270	8	m.	m.	NOUN
cjfa-30360	270	9	(	(	PUNCT
cjfa-30360	270	10	2007	2007	NUM
cjfa-30360	270	11	)	)	PUNCT
cjfa-30360	270	12	.	.	PUNCT
cjfa-30360	271	1	information	information	NOUN
cjfa-30360	271	2	and	and	CCONJ
cjfa-30360	271	3	communication	communication	NOUN
cjfa-30360	271	4	technology	technology	NOUN
cjfa-30360	271	5	inside	inside	ADP
cjfa-30360	271	6	the	the	DET
cjfa-30360	271	7	black	black	ADJ
cjfa-30360	271	8	box	box	NOUN
cjfa-30360	271	9	:	:	PUNCT
cjfa-30360	271	10	assessment	assessment	NOUN
cjfa-30360	271	11	for	for	ADP
cjfa-30360	271	12	learning	learn	VERB
cjfa-30360	271	13	in	in	ADP
cjfa-30360	271	14	the	the	DET
cjfa-30360	271	15	ict	ict	PROPN
cjfa-30360	271	16	classroom	classroom	NOUN
cjfa-30360	271	17	.	.	PUNCT
cjfa-30360	272	1	granada	granada	PROPN
cjfa-30360	272	2	learning	learn	VERB
cjfa-30360	272	3	publishers	publisher	NOUN
cjfa-30360	272	4	.	.	PUNCT
cjfa-30360	273	1	mugisha	mugisha	PROPN
cjfa-30360	273	2	,	,	PUNCT
cjfa-30360	273	3	s.	s.	PROPN
cjfa-30360	273	4	(	(	PUNCT
cjfa-30360	273	5	2001	2001	NUM
cjfa-30360	273	6	)	)	PUNCT
cjfa-30360	273	7	.	.	PUNCT
cjfa-30360	274	1	using	use	VERB
cjfa-30360	274	2	ict	ict	PROPN
cjfa-30360	274	3	in	in	ADP
cjfa-30360	274	4	development	development	NOUN
cjfa-30360	274	5	:	:	PUNCT
cjfa-30360	274	6	the	the	DET
cjfa-30360	274	7	case	case	NOUN
cjfa-30360	274	8	of	of	ADP
cjfa-30360	274	9	uganda	uganda	PROPN
cjfa-30360	274	10	.	.	PUNCT
cjfa-30360	275	1	paper	paper	PROPN
cjfa-30360	275	2	presented	present	VERB
cjfa-30360	275	3	at	at	ADP
cjfa-30360	275	4	the	the	DET
cjfa-30360	275	5	international	international	ADJ
cjfa-30360	275	6	conference	conference	NOUN
cjfa-30360	275	7	on	on	ADP
cjfa-30360	275	8	information	information	NOUN
cjfa-30360	275	9	,	,	PUNCT
cjfa-30360	275	10	technology	technology	NOUN
cjfa-30360	275	11	,	,	PUNCT
cjfa-30360	275	12	communications	communication	NOUN
cjfa-30360	275	13	and	and	CCONJ
cjfa-30360	275	14	development	development	NOUN
cjfa-30360	275	15	(	(	PUNCT
cjfa-30360	275	16	itcd	itcd	NOUN
cjfa-30360	275	17	)	)	PUNCT
cjfa-30360	275	18	,	,	PUNCT
cjfa-30360	275	19	kathmandu	kathmandu	NOUN
cjfa-30360	275	20	,	,	PUNCT
cjfa-30360	275	21	nepal	nepal	ADJ
cjfa-30360	275	22	.	.	PUNCT
cjfa-30360	276	1	the	the	DET
cjfa-30360	276	2	impact	impact	NOUN
cjfa-30360	276	3	of	of	ADP
cjfa-30360	276	4	ict	ict	PROPN
cjfa-30360	276	5	on	on	ADP
cjfa-30360	276	6	taxation	taxation	NOUN
cjfa-30360	276	7	:	:	PUNCT
cjfa-30360	276	8	evidence	evidence	NOUN
cjfa-30360	276	9	from	from	ADP
cjfa-30360	276	10	oyo	oyo	NOUN
cjfa-30360	276	11	state	state	NOUN
cjfa-30360	276	12	25	25	NUM
cjfa-30360	276	13	nwanyanwu	nwanyanwu	PROPN
cjfa-30360	276	14	,	,	PUNCT
cjfa-30360	276	15	l.a	l.a	PROPN
cjfa-30360	276	16	.	.	PROPN
cjfa-30360	276	17	(	(	PUNCT
cjfa-30360	276	18	2016	2016	NUM
cjfa-30360	276	19	)	)	PUNCT
cjfa-30360	276	20	.	.	PUNCT
cjfa-30360	277	1	information	information	NOUN
cjfa-30360	277	2	and	and	CCONJ
cjfa-30360	277	3	communication	communication	NOUN
cjfa-30360	277	4	technology	technology	NOUN
cjfa-30360	277	5	(	(	PUNCT
cjfa-30360	277	6	ict	ict	PROPN
cjfa-30360	277	7	)	)	PUNCT
cjfa-30360	277	8	and	and	CCONJ
cjfa-30360	277	9	accounting	accounting	NOUN
cjfa-30360	277	10	practice	practice	NOUN
cjfa-30360	277	11	in	in	ADP
cjfa-30360	277	12	nigeria	nigeria	PROPN
cjfa-30360	277	13	:	:	PUNCT
cjfa-30360	277	14	an	an	DET
cjfa-30360	277	15	empirical	empirical	ADJ
cjfa-30360	277	16	investigation	investigation	NOUN
cjfa-30360	277	17	.	.	PUNCT
cjfa-30360	278	1	international	international	ADJ
cjfa-30360	278	2	journal	journal	PROPN
cjfa-30360	278	3	of	of	ADP
cjfa-30360	278	4	management	management	NOUN
cjfa-30360	278	5	studies	study	NOUN
cjfa-30360	278	6	,	,	PUNCT
cjfa-30360	278	7	3(1	3(1	NUM
cjfa-30360	278	8	)	)	PUNCT
cjfa-30360	278	9	,	,	PUNCT
cjfa-30360	278	10	47	47	NUM
cjfa-30360	278	11	-	-	SYM
cjfa-30360	278	12	63	63	NUM
cjfa-30360	278	13	.	.	PUNCT
cjfa-30360	278	14	ogbonna	ogbonna	PROPN
cjfa-30360	278	15	,	,	PUNCT
cjfa-30360	278	16	g.n	g.n	PROPN
cjfa-30360	278	17	.	.	PROPN
cjfa-30360	278	18	,	,	PUNCT
cjfa-30360	278	19	&	&	CCONJ
cjfa-30360	278	20	appah	appah	PROPN
cjfa-30360	278	21	,	,	PUNCT
cjfa-30360	278	22	e.	e.	PROPN
cjfa-30360	278	23	(	(	PUNCT
cjfa-30360	278	24	2012	2012	NUM
cjfa-30360	278	25	)	)	PUNCT
cjfa-30360	278	26	.	.	PUNCT
cjfa-30360	279	1	impact	impact	NOUN
cjfa-30360	279	2	of	of	ADP
cjfa-30360	279	3	tax	tax	NOUN
cjfa-30360	279	4	reforms	reform	NOUN
cjfa-30360	279	5	and	and	CCONJ
cjfa-30360	279	6	economic	economic	ADJ
cjfa-30360	279	7	growth	growth	NOUN
cjfa-30360	279	8	of	of	ADP
cjfa-30360	279	9	nigeria	nigeria	PROPN
cjfa-30360	279	10	:	:	PUNCT
cjfa-30360	279	11	a	a	DET
cjfa-30360	279	12	time	time	NOUN
cjfa-30360	279	13	series	series	NOUN
cjfa-30360	279	14	analysis	analysis	NOUN
cjfa-30360	279	15	.	.	PUNCT
cjfa-30360	280	1	current	current	ADJ
cjfa-30360	280	2	research	research	NOUN
cjfa-30360	280	3	journal	journal	NOUN
cjfa-30360	280	4	of	of	ADP
cjfa-30360	280	5	social	social	ADJ
cjfa-30360	280	6	sciences	science	NOUN
cjfa-30360	280	7	,	,	PUNCT
cjfa-30360	280	8	4(1	4(1	NOUN
cjfa-30360	280	9	)	)	PUNCT
cjfa-30360	280	10	,	,	PUNCT
cjfa-30360	280	11	62	62	NUM
cjfa-30360	280	12	-	-	SYM
cjfa-30360	280	13	68	68	NUM
cjfa-30360	280	14	.	.	PUNCT
cjfa-30360	281	1	olaoye	olaoye	PROPN
cjfa-30360	281	2	,	,	PUNCT
cjfa-30360	281	3	c.o	c.o	PROPN
cjfa-30360	281	4	.	.	PROPN
cjfa-30360	281	5	,	,	PUNCT
cjfa-30360	281	6	&	&	CCONJ
cjfa-30360	281	7	kehinde	kehinde	PROPN
cjfa-30360	281	8	,	,	PUNCT
cjfa-30360	281	9	b.a	b.a	PROPN
cjfa-30360	281	10	.	.	PROPN
cjfa-30360	281	11	(	(	PUNCT
cjfa-30360	281	12	2017	2017	NUM
cjfa-30360	281	13	)	)	PUNCT
cjfa-30360	281	14	.	.	PUNCT
cjfa-30360	282	1	impact	impact	NOUN
cjfa-30360	282	2	of	of	ADP
cjfa-30360	282	3	information	information	NOUN
cjfa-30360	282	4	technology	technology	NOUN
cjfa-30360	282	5	on	on	ADP
cjfa-30360	282	6	tax	tax	NOUN
cjfa-30360	282	7	administration	administration	NOUN
cjfa-30360	282	8	in	in	ADP
cjfa-30360	282	9	southwest	southwest	PROPN
cjfa-30360	282	10	,	,	PUNCT
cjfa-30360	282	11	nigeria	nigeria	PROPN
cjfa-30360	282	12	.	.	PUNCT
cjfa-30360	283	1	archives	archive	NOUN
cjfa-30360	283	2	of	of	ADP
cjfa-30360	283	3	business	business	NOUN
cjfa-30360	283	4	research	research	NOUN
cjfa-30360	283	5	,	,	PUNCT
cjfa-30360	283	6	5(9	5(9	NUM
cjfa-30360	283	7	)	)	PUNCT
cjfa-30360	283	8	,	,	PUNCT
cjfa-30360	283	9	139	139	NUM
cjfa-30360	283	10	-	-	SYM
cjfa-30360	283	11	150	150	NUM
cjfa-30360	283	12	.	.	PUNCT
cjfa-30360	284	1	http://	http://	PROPN
cjfa-30360	284	2	dx.doi.org/10.14738/abr.59.3549	dx.doi.org/10.14738/abr.59.3549	PROPN
cjfa-30360	284	3	.	.	PROPN
cjfa-30360	284	4	otieno	otieno	PROPN
cjfa-30360	284	5	,	,	PUNCT
cjfa-30360	284	6	o.c	o.c	PROPN
cjfa-30360	284	7	.	.	PROPN
cjfa-30360	284	8	,	,	PUNCT
cjfa-30360	284	9	oginda	oginda	NOUN
cjfa-30360	284	10	,	,	PUNCT
cjfa-30360	284	11	m.	m.	NOUN
cjfa-30360	284	12	,	,	PUNCT
cjfa-30360	284	13	obura	obura	NOUN
cjfa-30360	284	14	,	,	PUNCT
cjfa-30360	284	15	j.m	j.m	PROPN
cjfa-30360	284	16	.	.	PROPN
cjfa-30360	284	17	,	,	PUNCT
cjfa-30360	284	18	aila	aila	PROPN
cjfa-30360	284	19	,	,	PUNCT
cjfa-30360	284	20	f.o	f.o	PROPN
cjfa-30360	284	21	.	.	PROPN
cjfa-30360	284	22	,	,	PUNCT
cjfa-30360	284	23	ojera	ojera	PROPN
cjfa-30360	284	24	,	,	PUNCT
cjfa-30360	284	25	p.b	p.b	PROPN
cjfa-30360	284	26	.	.	PROPN
cjfa-30360	284	27	,	,	PUNCT
cjfa-30360	284	28	&	&	CCONJ
cjfa-30360	284	29	siringi	siringi	PROPN
cjfa-30360	284	30	,	,	PUNCT
cjfa-30360	284	31	e.m	e.m	PROPN
cjfa-30360	284	32	.	.	PROPN
cjfa-30360	284	33	(	(	PUNCT
cjfa-30360	284	34	2013	2013	NUM
cjfa-30360	284	35	)	)	PUNCT
cjfa-30360	284	36	.	.	PUNCT
cjfa-30360	285	1	effect	effect	NOUN
cjfa-30360	285	2	of	of	ADP
cjfa-30360	285	3	information	information	NOUN
cjfa-30360	285	4	systems	system	NOUN
cjfa-30360	285	5	on	on	ADP
cjfa-30360	285	6	revenue	revenue	NOUN
cjfa-30360	285	7	collection	collection	NOUN
cjfa-30360	285	8	by	by	ADP
cjfa-30360	285	9	local	local	ADJ
cjfa-30360	285	10	authorities	authority	NOUN
cjfa-30360	285	11	in	in	ADP
cjfa-30360	285	12	homa	homa	PROPN
cjfa-30360	285	13	bay	bay	PROPN
cjfa-30360	285	14	county	county	PROPN
cjfa-30360	285	15	.	.	PUNCT
cjfa-30360	286	1	universal	universal	ADJ
cjfa-30360	286	2	journal	journal	PROPN
cjfa-30360	286	3	of	of	ADP
cjfa-30360	286	4	accounting	accounting	NOUN
cjfa-30360	286	5	and	and	CCONJ
cjfa-30360	286	6	finance	finance	NOUN
cjfa-30360	286	7	,	,	PUNCT
cjfa-30360	286	8	1(1	1(1	NUM
cjfa-30360	286	9	)	)	PUNCT
cjfa-30360	286	10	,	,	PUNCT
cjfa-30360	286	11	29	29	NUM
cjfa-30360	286	12	-	-	SYM
cjfa-30360	286	13	33	33	NUM
cjfa-30360	286	14	.	.	PUNCT
cjfa-30360	287	1	http://dx.doi	http://dx.doi	NOUN
cjfa-30360	287	2	.	.	PUNCT
cjfa-30360	288	1	org/10.13189	org/10.13189	PROPN
cjfa-30360	288	2	/	/	SYM
cjfa-30360	288	3	ujaf.2013.010104	ujaf.2013.010104	PROPN
cjfa-30360	288	4	.	.	PUNCT
cjfa-30360	288	5	suluo	suluo	PROPN
cjfa-30360	288	6	,	,	PUNCT
cjfa-30360	288	7	a.j.s	a.j.s	NOUN
cjfa-30360	288	8	.	.	PUNCT
cjfa-30360	289	1	(	(	PUNCT
cjfa-30360	289	2	2003	2003	NUM
cjfa-30360	289	3	)	)	PUNCT
cjfa-30360	289	4	.	.	PUNCT
cjfa-30360	290	1	the	the	DET
cjfa-30360	290	2	role	role	NOUN
cjfa-30360	290	3	of	of	ADP
cjfa-30360	290	4	information	information	NOUN
cjfa-30360	290	5	and	and	CCONJ
cjfa-30360	290	6	communication	communication	NOUN
cjfa-30360	290	7	technologies	technology	NOUN
cjfa-30360	290	8	in	in	ADP
cjfa-30360	290	9	insurance	insurance	NOUN
cjfa-30360	290	10	industry	industry	NOUN
cjfa-30360	290	11	:	:	PUNCT
cjfa-30360	290	12	the	the	DET
cjfa-30360	290	13	case	case	NOUN
cjfa-30360	290	14	of	of	ADP
cjfa-30360	290	15	tanzania	tanzania	PROPN
cjfa-30360	290	16	insurance	insurance	NOUN
cjfa-30360	290	17	organizations	organization	NOUN
cjfa-30360	290	18	.	.	PUNCT
cjfa-30360	291	1	mba	mba	NOUN
cjfa-30360	291	2	dissertation	dissertation	NOUN
cjfa-30360	291	3	.	.	PUNCT
cjfa-30360	292	1	mzumbe	mzumbe	PROPN
cjfa-30360	292	2	:	:	PUNCT
cjfa-30360	293	1	mzumbe	mzumbe	PROPN
cjfa-30360	293	2	university	university	PROPN
cjfa-30360	293	3	.	.	PUNCT
cjfa-30360	294	1	uvaneswaran	uvaneswaran	PROPN
cjfa-30360	294	2	,	,	PUNCT
cjfa-30360	294	3	m.	m.	NOUN
cjfa-30360	294	4	,	,	PUNCT
cjfa-30360	294	5	&	&	CCONJ
cjfa-30360	294	6	mellese	mellese	PROPN
cjfa-30360	294	7	,	,	PUNCT
cjfa-30360	294	8	h.	h.	PROPN
cjfa-30360	294	9	(	(	PUNCT
cjfa-30360	294	10	2016	2016	NUM
cjfa-30360	294	11	)	)	PUNCT
cjfa-30360	294	12	.	.	PUNCT
cjfa-30360	295	1	challenges	challenge	NOUN
cjfa-30360	295	2	in	in	ADP
cjfa-30360	295	3	application	application	NOUN
cjfa-30360	295	4	of	of	ADP
cjfa-30360	295	5	ict	ict	PROPN
cjfa-30360	295	6	in	in	ADP
cjfa-30360	295	7	tax	tax	NOUN
cjfa-30360	295	8	administration	administration	NOUN
cjfa-30360	295	9	:	:	PUNCT
cjfa-30360	295	10	a	a	DET
cjfa-30360	295	11	case	case	NOUN
cjfa-30360	295	12	of	of	ADP
cjfa-30360	295	13	dessie	dessie	PROPN
cjfa-30360	295	14	city	city	PROPN
cjfa-30360	295	15	revenue	revenue	PROPN
cjfa-30360	295	16	office	office	PROPN
cjfa-30360	295	17	,	,	PUNCT
cjfa-30360	295	18	ethiopia	ethiopia	PROPN
cjfa-30360	295	19	.	.	PUNCT
cjfa-30360	296	1	international	international	ADJ
cjfa-30360	296	2	journal	journal	PROPN
cjfa-30360	296	3	of	of	ADP
cjfa-30360	296	4	multidisciplinary	multidisciplinary	ADJ
cjfa-30360	296	5	research	research	NOUN
cjfa-30360	296	6	and	and	CCONJ
cjfa-30360	296	7	development	development	NOUN
cjfa-30360	296	8	,	,	PUNCT
cjfa-30360	296	9	3(7	3(7	NUM
cjfa-30360	296	10	)	)	PUNCT
cjfa-30360	296	11	,	,	PUNCT
cjfa-30360	296	12	131	131	NUM
cjfa-30360	296	13	-	-	SYM
cjfa-30360	296	14	139	139	NUM
cjfa-30360	296	15	.	.	PUNCT
cjfa-30360	297	1	http	http	ADJ
cjfa-30360	297	2	:	:	PUNCT
cjfa-30360	297	3	dx.doi.org/10.22271/	dx.doi.org/10.22271/	NOUN
cjfa-30360	297	4	ijmrd	ijmrd	ADJ
cjfa-30360	297	5	.	.	PUNCT
cjfa-30360	298	1	venkatesh	venkatesh	PROPN
cjfa-30360	298	2	,	,	PUNCT
cjfa-30360	298	3	v.	v.	PROPN
cjfa-30360	298	4	,	,	PUNCT
cjfa-30360	298	5	&	&	CCONJ
cjfa-30360	298	6	bala	bala	PROPN
cjfa-30360	298	7	,	,	PUNCT
cjfa-30360	298	8	h.	h.	PROPN
cjfa-30360	298	9	(	(	PUNCT
cjfa-30360	298	10	2008	2008	NUM
cjfa-30360	298	11	)	)	PUNCT
cjfa-30360	298	12	.	.	PUNCT
cjfa-30360	299	1	technology	technology	NOUN
cjfa-30360	299	2	acceptance	acceptance	NOUN
cjfa-30360	299	3	model	model	NOUN
cjfa-30360	299	4	3	3	NUM
cjfa-30360	299	5	and	and	CCONJ
cjfa-30360	299	6	a	a	DET
cjfa-30360	299	7	research	research	NOUN
cjfa-30360	299	8	agenda	agenda	NOUN
cjfa-30360	299	9	on	on	ADP
cjfa-30360	299	10	interventions	intervention	NOUN
cjfa-30360	299	11	.	.	PUNCT
cjfa-30360	300	1	decision	decision	NOUN
cjfa-30360	300	2	sciences	science	NOUN
cjfa-30360	300	3	,	,	PUNCT
cjfa-30360	300	4	39(2	39(2	NUM
cjfa-30360	300	5	)	)	PUNCT
cjfa-30360	300	6	,	,	PUNCT
cjfa-30360	300	7	273	273	NUM
cjfa-30360	300	8	-	-	SYM
cjfa-30360	300	9	315	315	NUM
cjfa-30360	300	10	.	.	PUNCT
cjfa-30360	301	1	http://dx.doi.org/10.1111/	http://dx.doi.org/10.1111/	PROPN
cjfa-30360	301	2	j.1540	j.1540	PROPN
cjfa-30360	301	3	-	-	PUNCT
cjfa-30360	301	4	5915.2008.00192.x	5915.2008.00192.x	PROPN
cjfa-30360	301	5	.	.	PUNCT
cjfa-30360	301	6	venkatesh	venkatesh	PROPN
cjfa-30360	301	7	,	,	PUNCT
cjfa-30360	301	8	v.	v.	PROPN
cjfa-30360	301	9	,	,	PUNCT
cjfa-30360	301	10	morris	morris	PROPN
cjfa-30360	301	11	,	,	PUNCT
cjfa-30360	301	12	m.g	m.g	PROPN
cjfa-30360	301	13	.	.	PROPN
cjfa-30360	301	14	,	,	PUNCT
cjfa-30360	301	15	davis	davis	PROPN
cjfa-30360	301	16	,	,	PUNCT
cjfa-30360	301	17	g.b	g.b	PROPN
cjfa-30360	301	18	.	.	PROPN
cjfa-30360	301	19	,	,	PUNCT
cjfa-30360	301	20	&	&	CCONJ
cjfa-30360	301	21	davis	davis	PROPN
cjfa-30360	301	22	,	,	PUNCT
cjfa-30360	301	23	f.d	f.d	PROPN
cjfa-30360	301	24	.	.	PROPN
cjfa-30360	301	25	(	(	PUNCT
cjfa-30360	301	26	2003	2003	NUM
cjfa-30360	301	27	)	)	PUNCT
cjfa-30360	301	28	.	.	PUNCT
cjfa-30360	302	1	user	user	NOUN
cjfa-30360	302	2	acceptance	acceptance	NOUN
cjfa-30360	302	3	of	of	ADP
cjfa-30360	302	4	information	information	NOUN
cjfa-30360	302	5	technology	technology	NOUN
cjfa-30360	302	6	:	:	PUNCT
cjfa-30360	302	7	toward	toward	ADP
cjfa-30360	302	8	a	a	DET
cjfa-30360	302	9	unified	unified	ADJ
cjfa-30360	302	10	view	view	NOUN
cjfa-30360	302	11	.	.	PUNCT
cjfa-30360	303	1	mis	mis	PROPN
cjfa-30360	303	2	quarterly	quarterly	PROPN
cjfa-30360	303	3	,	,	PUNCT
cjfa-30360	303	4	27(3	27(3	NUM
cjfa-30360	303	5	)	)	PUNCT
cjfa-30360	303	6	,	,	PUNCT
cjfa-30360	303	7	425	425	NUM
cjfa-30360	303	8	-	-	SYM
cjfa-30360	303	9	478	478	NUM
cjfa-30360	303	10	.	.	PUNCT
cjfa-30360	304	1	http://	http://	PROPN
cjfa-30360	304	2	dx.doi.org/10.2307/30036540	dx.doi.org/10.2307/30036540	PROPN
cjfa-30360	304	3	.	.	PUNCT
cjfa-30360	305	1	yuda	yuda	PROPN
cjfa-30360	305	2	,	,	PUNCT
cjfa-30360	305	3	j.c	j.c	PROPN
cjfa-30360	305	4	.	.	PROPN
cjfa-30360	305	5	(	(	PUNCT
cjfa-30360	305	6	2013	2013	NUM
cjfa-30360	305	7	)	)	PUNCT
cjfa-30360	305	8	.	.	PUNCT
cjfa-30360	306	1	the	the	DET
cjfa-30360	306	2	impact	impact	NOUN
cjfa-30360	306	3	of	of	ADP
cjfa-30360	306	4	ict	ict	PROPN
cjfa-30360	306	5	on	on	ADP
cjfa-30360	306	6	taxation	taxation	NOUN
cjfa-30360	306	7	:	:	PUNCT
cjfa-30360	306	8	the	the	DET
cjfa-30360	306	9	case	case	NOUN
cjfa-30360	306	10	of	of	ADP
cjfa-30360	306	11	large	large	ADJ
cjfa-30360	306	12	taxpayer	taxpayer	PROPN
cjfa-30360	306	13	department	department	PROPN
cjfa-30360	306	14	of	of	ADP
cjfa-30360	306	15	tanzania	tanzania	PROPN
cjfa-30360	306	16	revenue	revenue	NOUN
cjfa-30360	306	17	authority	authority	NOUN
cjfa-30360	306	18	.	.	PUNCT
cjfa-30360	307	1	developing	develop	VERB
cjfa-30360	307	2	country	country	NOUN
cjfa-30360	307	3	studies	study	NOUN
cjfa-30360	307	4	,	,	PUNCT
cjfa-30360	307	5	3(2	3(2	NUM
cjfa-30360	307	6	)	)	PUNCT
cjfa-30360	307	7	,	,	PUNCT
cjfa-30360	307	8	91	91	NUM
cjfa-30360	307	9	-	-	SYM
cjfa-30360	307	10	100	100	NUM
cjfa-30360	307	11	.	.	PUNCT